/raid1/www/Hosts/bankrupt/TCR_Public/180815.mbx          T R O U B L E D   C O M P A N Y   R E P O R T E R

              Wednesday, August 15, 2018, Vol. 22, No. 226

                            Headlines

160 ROYAL PALM: Taps Shraiberg Landau & Page as Bankruptcy Counsel
417 RENTALS: Colyers Buying Clever Property for $36K
919 PROSPECT AVE: Revises Claims Classification in Latest Plan
AL THERAPY: Hires Eric A. Liepins, PC, as Counsel
ALBERTSONS COMPANIES: S&P Affirms 'B' ICR, Outlook Stable

AMERICAN UNDERWRITING: Taps Henry Sewell Firm as Counsel
APM LLC: Ameris Bank to Get $283K Secured Claim in Latest Plan
ATLAS EQUITY: Sept. 11 Plan Outline Approval Hearing
AUTOCANADA INC: S&P Cuts Issuer Credit Rating to B+, Outlook Neg.
BEAUFORT RESTAURANT: Unsecured Creditors to be Paid 10%

BIOSCRIP INC: Gabelli Entities Have 8.19% Stake as of Aug. 10
BIOSTAGE INC: Reports Second Quarter Net Loss of $2.06 Million
BJ'S WHOLESALE: S&P Raises First-Lien Term Loan Rating to 'B+'
BLACK BOX: Delays Q1 2018 Quarterly Report
BLACK BOX: Stockholders Elected Six Directors

BLINK CHARGING: Incurs $1.23 Million Net Loss in Second Quarter
BOSTON LANGUAGE: Taps Edward R. White as Special Counsel
BULLDOG PURCHASER: S&P Assigns 'B' ICR, Outlook Stable
CAPITOL SUPPLY: Hires Reed Smith LLP as Special Counsel
CAREVIEW COMMUNICATIONS: CEO Johnson Reports 25.1% Stake

CAREVIEW COMMUNICATIONS: Incurs $4.5 Million Q2 Net Loss
CELADON GROUP: Cancels Registration of Pref. Stock Purchase Rights
CELLECTAR BIOSCIENCES: Incurs $2.9 Million Net Loss in 2nd Quarter
CELLECTAR BIOSCIENCES: Receives FDA RPDD Designation for CLR 131
CHRESTOTES INC: Oct. 18 Plan Confirmation Hearing Set

CLICKAWAY CORP: Taps Crawford Pimentel Corp as Accountant
CLICKAWAY CORP: Taps Willoughby Stuart Bening as Special Counsel
CLINICA SANTA ROSA: Plan Confirmation Hearing Set for Sept. 20
COATES INTERNATIONAL: Incurs $1.7 Million Net Loss in 2nd Quarter
COMSTOCK RESOURCES: Stockholders Elected Nine Directors

CONCORDIA INTERNATIONAL: Reports $180M Second Quarter Net Loss
CONCORDIA INTERNATIONAL: Will File Recapitalization Related Docs
COSMEDX SCIENCE: Hires Levene Neale as Bankruptcy Counsel
DISTRIBUTION RESOURCES: Case Summary & 20 Top Unsecured Creditors
DJO FINANCE: Reports Financial Results for Second Quarter 2018

DJO GLOBAL: S&P Alters Outlook to Stable & Affirms 'B-' ICR
ENDEAVOUR ENERGY: Moody's Hikes CFR to B1 & Sr. Unsec. Notes to B2
ENTRANIA SPRINGS: Case Summary & 3 Unsecured Creditors
EPICUREAN LLC: Disposable Income to Fund Proposed Exit Plan
FRANKLIN ACQUISITIONS: Trustee Selling El Paso Property for $335K

FRASER'S BOILER: Settlement Agreement with Certain Insurers Okayed
FREEDOM FILMS: Selling Remnant Assets to Resolve Claim No. 27
FREELINC TECHNOLOGIES: Class 3 Unsecured Creditors to Get Equity
GLOBAL HEALTHCARE: Reports Second Quarter Net Loss of $492K
GLOBAL HEALTHCARE: Terminates Purchase of Georgia Rehab Center

GLYECO INC: Suffers $1.15 Million Net Loss in Second Quarter
GUMP'S HOLDINGS: Taps Donlin Recano as Claims Agent
GUMP'S HOLDINGS: Taps Garman Turner as Legal Counsel
H.B. FULLER: S&P Affirms BB+ Issuer Credit Rating, Outlook Stable
HAWAIIAN HOLDINGS: Moody's Hikes CFR to Ba3 & Class B Certs to Ba1

HEART FIRE: Voluntary Chapter 11 Case Summary
HERMAN M. & AMANDA: Plan Outline Hearing Set for Sept. 5
HN1 LLC: Taps Joel M. Aresty as Legal Counsel
HOPE INDUSTRIES: Gets Court Approval for Plan Outline
HUSA INC: British Pub Buying Baker St.'s Assets for $225K

IDEAL DEVELOPMENT: Taps Wiggam & Geer as Legal Counsel
INPIXON: Incurs $5.85 Million Net Loss in Second Quarter
J3 GRADING: Plan Outline Okayed, Plan Hearing on Sept. 11
JEFFREY BERGER: Has $1 Million Offer for Estes Park Property
KARIA Y WM: Irtanki Buying Houston Commercial Property for $4.3M

KARIA Y WM: Plan and Disclosures Hearing Scheduled for Aug. 30
KAS DIRECT: $2.2MM Class Settlement Has Prelim Approval
KEN'S FISH: 3rd Amended Disclosures OK'd; Sept. 17 Plan Hearing
LEADVILLE CORP: Trustee Seeks Approval of Agreement with District
LEHMAN BROTHERS: Shinhan Bank Bound to Settlement

LONGFIN CORP: Incurs $3.7 Million Net Loss in Second Quarter
LTI HOLDINGS: S&P Affirms 'B-' Rating on Senior Secured Term Loan
MASONITE INT'L: Moody's Rates New $300MM Sr. Unsecured Notes 'Ba3'
MASONITE INT'L: S&P Rates New US$300MM Unsec. Notes 'BB+'
MICROCHIP TECHNOLOGY: Fitch Alters Outlook to Negative

MID-ATLANTIC ENERGY: Aug. 20 Auction of All Assets Set
MORAN FOODS: S&P Cuts Issuer Credit Rating to 'CCC+', Outlook Neg.
NEW CITY HISTORIC: Taps O'Rourke & Moody as Legal Counsel
NEXION HEALTH: Plan Outline Okayed, Plan Hearing on Sept. 13
OFFICE DEPOT: S&P Alters Outlook to Stable & Affirms 'B' ICR

OVERLAND STORAGE: Fails to Make Required Payment of Interest
PAC ANCHOR: Seeks OK of Proposed Joint Disclosure Statement
PERIWINKLE PARTNERS: Voluntary Chapter 11 Case Summary
PERSONAL SUPPORT: Selling CCP Stock & Personal Support Assets
PRAGAT PURSHOTTAM: Taps Richard L. Hirsh as Legal Counsel

QUOTIENT LIMITED: Will Sell $200 Million Worth of Securities
R. HASSELL HOLDING: Taps Pendergraft & Simon as Legal Counsel
RANGE PARENT: S&P Assigns 'B' Issuer Credit Rating, Outlook Stable
RED FORK (USA): Taps Dykema Gossett as Legal Counsel
REIGN SAPPHIRE: Incurs $307K Net Loss in Second Quarter

RENNOVA HEALTH: Posts Net Income of $45.3 Million in 2nd Quarter
RITE AID: S&P Alters Outlook to Negative & Affirms 'B' ICR
SINCLAIR TELEVISION: S&P Affirms 'B+' Rating on Sr. Unsec. Notes
SIRIUS XM: Still Defend "Buchanan" Suit over Robocalls
SONOMA MT. LLC: Schauer Buying Santa Rosa Property for $1.25M

SOUTHCROSS ENERGY: Incurs $17.9 Million Net Loss in Second Quarter
STEADYMED LTD: Incurs $10.07 Million Net Loss in Second Quarter
SUMMIT FINANCIAL: Taps Marcum LLP as Tax & Audit Professionals
SUNFLOWER DINER: Hires Morrison Tenenbaum as Counsel
SYNTAX-BRILLIAN: Bankr. Court Grants in Full Final Decree Bid

T CAT ENTERPRISE: Case Summary & 20 Largest Unsecured Creditors
TEMPEST GROUP: FB Acquisition Opposes Approval of Plan Outline
TINTRI INC: Committee Taps Womble Bond as Legal Counsel
TOYS R US: Liquidation Proceeds to Fund TRU Debtors' Plan
TURNING POINT: Moody's Rates $210MM 1st Lien Bank Facility 'B1'

VERSACOM LP: Tasacom Buying All Assets for $251K
W RESOURCES: Redstone Buying Zachary Property for $6.3 Million
WHITING PETROLEUM: S&P Raises ICR to 'BB', Outlook Stable
[*] Discounted Tickets for 2018 Distressed Investing Conference!
[] Robert Kuhn Joins Getzler Henrich as N.Y. Managing Director


                            *********

160 ROYAL PALM: Taps Shraiberg Landau & Page as Bankruptcy Counsel
------------------------------------------------------------------
160 Royal Palm, LLC, seeks authority from the United States
Bankruptcy Court for the Southern District of Florida (West Palm
Beach) to employ Philip J. Landau, Esq., and the law firm of
Shraiberg, Landau & Page, P.A., as bankruptcy counsel.

Professional services SLP will render are:

     a. advise the Debtor generally regarding matters of bankruptcy
law in connection with this Case;

     b. advise the Debtor of the requirements of the Bankruptcy
Code, the Federal Rules of Bankruptcy Procedure, applicable
bankruptcy rules, including local rules, pertaining to the
administration of the Case and U.S. Trustee Guidelines related to
the daily operation of its business and administration of the
estate;

     c. represent the Debtor in all proceedings before this Court;

     d. prepare and review motions, pleadings, orders,
applications, adversary proceedings, and other legal documents
arising in the Case;

     e. negotiate with creditors, prepare and seek confirmation of
a plan of reorganization and related documents, and assist the
Debtor with implementation of any plan; and

     f. perform all other legal services for the Debtor, which may
be necessary.

SLP's hourly rates are:

     Legal Assistants       $175.00
     Attorneys              $250.00 to $525.00
     Mr. Landau             $500.00
     Eric Pendergraft       $325.00

Philip J. Landau, Esq., a partner at Shraiberg, Landau & Page,
attests that he and SLP are disinterested, and neither he nor SLP
represent any interest adverse to the Debtor, its estates and its
creditors.

The counsel can be reached through:

         Philip J. Landau, Esq.
         SHRAIBERG LANDAU & PAGE PA
         2385 N.W. Executive Center Dr # 300
         Boca Raton, FL 33431
         Tel: (561) 443-0800
         E-mail: plandau@slp.law

                     About 160 Royal Palm

160 Royal Palm, LLC's principal asset is an abandoned construction
project located at 160 Royal Palm Way in Palm Beach, Florida.  The
property is currently under state court receivership.

160 Royal Palm filed a voluntary petition for relief under chapter
11 of the United States Bankruptcy Code (Bankr. S.D. Fla. Case No.
18-19441) on Aug. 2, 2018.  In the petition signed by Cary
Glickstein, sole and exclusive manager, the Debtor disclosed
$16,447,759 in total assets and $114,926,976 in total liabilities.
Judge Erik P. Kimball is assigned to the case.  Philip J. Landau,
Esq., at Shraiberg, Landau & Page, P.A., is the Debtor's counsel.


417 RENTALS: Colyers Buying Clever Property for $36K
----------------------------------------------------
417 Rentals, LLC, asks the U.S. Bankruptcy Court for the Western
District of Missouri to authorize the sale of the real property
located at 314 Gaadiola Lane, Clever, Missouri to Dusty and Megan
Colyer for $35,700.

The scheduled assets included the Property.  The Property was
encumbered by a deed of trust on behalf of Old Missouri Bank.

A contract has been entered into for the sale of the Property to
the Buyers.  The sale is supported by the Debtor, the Bank, and the
Buyers.  All of the terms of the sales contract have been completed
and the transaction is ready to close.  The Debtor is therefore
asking that the Court enters an order approving the sale of the
Property to the Buyer as described.

Unless the closing occurs immediately, the Buyers will not complete
the sale.  The Debtor is therefore asking that an expedited hearing
occur within seven days and that notice be limited to Old Missouri
Bank and the United States Trustee.

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

     http://bankrupt.com/misc/417_Rentals_552_Sales.pdf

                      About 417 Rentals

Based in Brookline, Missouri, 417 Rentals, LLC, is a privately held
company in the real estate rental service industry.  417 Rentals
sought protection under Chapter 11 of the Bankruptcy Code (Bankr.
W.D. Mo. Case No. 17-60935) on Aug. 25, 2017.  Christopher Gatley,
its member, signed the petition.  At the time of the filing, the
Debtor estimated assets and liabilities of $1 million to $10
million.  Ronald S. Weiss, Esq., at Berman, DeLeve, Kuchan &
Chapman, LLC, serves as the Debtor's bankruptcy counsel.  Joseph
Christopher Greene, Esq., is the Debtor's litigation counsel.


919 PROSPECT AVE: Revises Claims Classification in Latest Plan
--------------------------------------------------------------
919 Prospect Ave LLC on Aug. 2 filed its latest Chapter 11 plan of
reorganization, which contains changes to the proposed
classification and treatment of claims of creditors.

The latest plan classifies the allowed secured claim of New York
City Office of Administrative Trials and Hearings in the amount of
$51,070.33 in Class 3.

Class 3 consists of pre-bankruptcy Environmental Control Board
judgments, which constitute liens on the company's real property in
Bronx, New York, perfected as of the petition date.  The current
outstanding amount of this claim is approximately $36,068 as of
April 5, 2018.  The outstanding amount of the OATH claim, plus
interest, will be paid on the effective date of the plan.

Class 3 is not impaired and is not entitled to vote.

Meanwhile, unsecured claims, which were placed in Class 3 in the
original plan, are now classified in Class 4.  These include
NYCHPD's claim in the amount of $100,000 and the $15,000 claim
filed by the New York City Department of Buildings.

Class 4 creditors will be paid by the operating trustee in full on
or about the effective date, or with respect to NYCHPD, as agreed
by in the court-approved stipulation dated January 17, 2018, or by
any order allowing their claims, which will be funded by White Oak
Profit Sharing Plan, the principal of 919 Prospect or other lending
facilities, according to the company's amended disclosure statement
filed on August 2.

A copy of the amended disclosure statement is available for free at
http://bankrupt.com/misc/nysb16-13569-141.pdf

                       About 919 Prospect

919 Prospect Ave LLC filed a Chapter 11 bankruptcy petition (Bankr.
S.D.N.Y. Case No. 16-13569) on Dec. 22, 2016, disclosing total
assets of $5 million and total liabilities of $2.40 million.  The
petition was signed by Seth Miller, managing member of Debtor and
the trustee of White Oak Profit Sharing Plan, which is also a
member of the Debtor.

The Hon. Shelley C. Chapman is the case judge.  

Rosen, Kantrow & Dillon, PLLC, served as the Debtors bankruptcy
counsel.

Ian J. Gazes was later appointed as Chapter 11 trustee.  The
Trustee hired Gazes LLC as his bankruptcy counsel; MYC &
Associates, Inc., as property manager; and CBIZ Accounting, Tax and
Advisory of New York, LLC, as financial advisor.


AL THERAPY: Hires Eric A. Liepins, PC, as Counsel
-------------------------------------------------
AL Therapy, LLC, seeks authority from the US Bankruptcy Court for
the Northern District of Texas, Dallas Division, to employ Eric A.
Liepins and the law firm of Eric A. Liepins, P.C., as counsel for
the Debtor.

The Debtor believes a variety of legal matters exist as to the
assets and liabilities of the estate which require legal
assistance.

Eric A. Liepins's hourly rates are:

     Eric A. Liepins                       $275
     Paralegals and Legal Assistants    $30 to $50

Eric A. Liepins, Esq., sole shareholder with the law firm of Eric
A. Liepins, P.C., attests that his firm does not presently or hold
or represent any interest adverse to the interest of the Debtor or
this Estate and is disinterested within the meaning of 11 U.S.C.
Sec. 101(14).

The counsel can be reached through:

     Eric Liepins, Esq.
     ERIC A. LIEPINS, P.C.
     12770 Coit Road, Suite 1100
     Dallas, TX 75251
     Phone: (972) 991-5591
     Fax: (972) 991-5788

                       About Al Therapy

Based in DeSoto, Texas, Al Therapy, LLC, filed its Voluntary
Petition for relief under Chapter 11 of the United States
Bankruptcy Code (Bankr. N.D. Tex. Case No. 18-32694) on Aug. 10,
2018, estimating under $1 million in assets and liabilities.  Eric
A. Liepins at Eric A. Liepins, P.C., is the Debtor's counsel.


ALBERTSONS COMPANIES: S&P Affirms 'B' ICR, Outlook Stable
---------------------------------------------------------
S&P Global Ratings affirmed its 'B' issuer credit rating on
Albertsons Cos. Inc. (ACI). The outlook is stable.

At the same time, S&P affirmed all existing issue-level ratings on
the $11 billion in debt through the latest quarter ended June 16,
2018, that it expects will remain at ACI going forward.

This includes:

-- The 'BB-' issue-level rating on Albertsons' secured term loans.
The recovery rating on this debt remains '1', indicating S&P's
expectation for very high (90%-100%; rounded estimate: 95%)
recovery for lenders in the event of a payment default.

-- The 'B+' issue-level rating on the senior unsecured notes
maturing in 2024 and 2025. The recovery rating on this debt remains
'2', indicating S&P's expectation for substantial (70%-90%; rounded
estimate: 85%) recovery for lenders in the event of a payment
default.

-- The 'B' issue-level rating on the Safeway notes. The recovery
rating on this debt remains '4', reflecting S&P's expectation for
average (30%-50%; rounded estimate: 35%) recovery for lenders in
the event of a payment default.

-- The 'B-' issue-level rating on the New Albertsons LP (NALP)
notes. The recovery rating on this debt remains '5', reflecting
S&P's expectation for modest (10%-30%; rounded estimate: 10%)
recovery for lenders in the event of a payment default.

At the same time, S&P withdrew its ratings on the debt that is
associated with the Rite Aid transaction.

This includes:

-- The 'BB-' issue-level ratings and '1' recovery ratings on the
company's new asset-based lending (ABL) facility and first-in
last-out (FILO) term loans.

-- The 'BB-' issue-level ratings and '1' recovery ratings on the
company's floating rate 2024 senior secured notes.

S&P said, "Our ACI rating affirmation reflects our view that the
company will continue to preserve market share in an increasingly
competitive U.S. grocery segment, potentially with more focus on
its complex array of 20 banners in 35 states without the RAD
transaction.

"The stable outlook reflects our view that ACI will post modestly
positive operating profit momentum in the coming year given its
recent results, existing scale, and investments, which position it
to compete effectively versus regional and independent grocers.
Improving execution and returning levels of food inflation should
help drive improving ID sales for ACI in 2018. These factors are
offset by its unique position as a large U.S. grocer with high
leverage that can limit future growth.

"We would consider a negative rating action if the company is
unable to achieve the slight increase in revenue and margins we
forecast because of continued challenges in grocery execution,
which impairs ACI's competitive position, causing us to reevaluate
the business profile. Another reason for a downgrade would be
lease-adjusted leverage that rose above 7x range on a sustained
basis from 50 basis points of margin compression and flat sales,
rather than declining this year and next.

"Although unlikely given competitive headwinds and the likelihood
for allocating cash to support growth rather than to reduce debt,
we would take a favorable rating action if leverage approaches 5x
on a sustained basis. For example, Albertsons would need to
demonstrate gross margin expansion of more than 100 basis points
above our expectations. We would also need to believe that the
company would not pursue large leveraged acquisitions. Evolution of
financial policies as a private equity owned company would be
another consideration."


AMERICAN UNDERWRITING: Taps Henry Sewell Firm as Counsel
--------------------------------------------------------
S. Gregory Hays, Chapter 11 trustee for American Underwiriting
Services, LLC, sought and obtained Bankruptcy Court authority to
employ the Law Offices of Henry F. Sewell, Jr., LLC, as his counsel
effective as of June 28, 2018.

The Chapter 11 Trustee expects the Firm to:

  a. review and prepare on his behalf all pleadings, motions,
answers, reports and papers necessary to the administration of the
Debtor's estate and conduct examinations incidental to the
administration of the bankruptcy estate;

  b. advise the Trustee with respect to his powers and duties in
the administration of the case;

  c. attend meetings and negotiate with representatives of
creditors and other parties-in-interest, and advise on the conduct
of the Chapter 11 case;

  d. take necessary action to protect and preserve the estate of
the Debtor;

  e. review and prepare on behalf of the Trustee all documents and
agreements as necessary;

  f. review and object to claims, provide litigation services, and
pursue any causes of action created under the Bankruptcy Code;

  g. advise and assist the Trustee in connection with the
disposition of assets of the Debtor; and

  h. appear before the Court and the U.S. Trustee, and protect the
interests of the estates of the Debtor before that court and the
U.S. Trustee.

The Trustee proposes to pay the Firm for professional services
rendered at its customary rates, plus reimbursement of actual
necessary expenses incurred by the Firm.  The hourly rate for Henry
F. Seweel, Jr. is $350 per hour, while the hourly rate for Eric
Silva will be $250 per hour.

Mr. Sewell, Esq., assured the Court that his Firm does not have nor
represent any interest adverse to the Debtor or its estate.

The Firm can be reached at:

         Henry F. Sewell, Jr.
         Buckhead Centre
         2964 Peachtree Road NW, Suite 555
         Atlanta, GA 30305
         Tel No: (404)926-0053
         Email: hsewell@sewellfirm.com      

             About American Underwriting Services

American Underwriting Services, LLC --
http://www.americanunderwritingservices.com/-- is a program
underwriter based in Atlanta, Georgia.  The company specializes in
insurance products for the transportation industry, including
commercial auto liability, motor truck cargo, auto physical damage,
property, and general liability lines of business.

American Underwriting Services filed a Chapter 11 petition (Bankr.
N.D. Ga. Case No. 18-58406) on May 18, 2018, listing $1.45 million
in assets and $8.38 million in liabilitied.  The petition was
signed by James Russell Wiley, sole SH of The Wiley Group, Inc.,
manager.

Anna Mari Humnicky, Esq., and Gus H. Small, Esq., at Small Herrin,
serve as the Debtor's counsel.  Kevin Van de Grift at GGG Partners,
LLC, is the Debtor's chief restructuring officer.

S. Gregory Hays, CTP, has been appointed as Chapter 11 Trustee in
the Debtor's case.


APM LLC: Ameris Bank to Get $283K Secured Claim in Latest Plan
--------------------------------------------------------------
Ameris Bank's Class 1 claim will be allowed as a secured claim in
the principal amount of $283,694.57 under APM, LLC's latest Chapter
11 plan of reorganization.

Under the plan, Ameris Bank will retain its lien on that portion of
the Nashville Carwash property that remains after the extraction of
the so-called "extracted lot."  The extracted lot will be sold free
of the lien of the bank.

Extracted lot means an approximate 0.25-acre lot on the northern
third of the property that APM intends to sever from the Nashville
Carwash property and sell as unimproved commercial real estate.

The Class 1 claim will be allowed as a secured claim in the
principal amount of $283,694.57, which represents the claimed
balance of the debt including pre-bankruptcy interest and late
charges, as well as $5,000 of pre-bankruptcy attorney's fees.  The
remaining $36,249.19 in claimed pre-bankruptcy attorney's fees are
disallowed, according to APM's latest disclosure statement filed
with the U.S. Bankruptcy Court for the Middle District of
Tennessee.

Meanwhile, the net proceeds from the sale of the Lebanon Carwash
will be applied first to any unsatisfied portion of the priority
tax claim, and the remainder will be applied to the Class 1 claim.
This should reduce the balance of the Class 1 claim to less than
$45,000, for which the lien on the southern two-thirds of the
Nashville Carwash will provide more-than-adequate security pending
full satisfaction of the claim.

After full satisfaction of the priority tax claim, APM will on the
last day of each month thereafter calculate the extent to which
funds in its debtor-in-possession account are greater than $1,000,
and, prior to the tenth day of the ensuing month, will pay these
funds toward satisfaction of the Class 1 claim.

The net proceeds from the sale of the extracted lot will be applied
to the extent necessary to fully satisfy the Class 1 claim,
according to the latest disclosure statement.

A copy of the disclosure statement dated Aug. 2 is available for
free at http://bankrupt.com/misc/tnmb18-00065-71.pdf

                        About APM LLC

APM, LLC sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. M.D. Tenn. Case No. 18-00065) on January 4, 2018.  Abdi A.
Musse, member, signed the petition.  At the time of the filing, the
Debtor disclosed that it had estimated assets and liabilities of
less than $1 million.  

Judge Marian F. Harrison presides over the case.  APM is
represented by Robert D. MacPherson, Esq., at MacPherson & Youmans
PC, in Lebanon, Tennessee.

No official committee of unsecured creditors has been appointed.


ATLAS EQUITY: Sept. 11 Plan Outline Approval Hearing
----------------------------------------------------
Bankruptcy Judge Scott H. Gan is scheduled to hold a hearing on
Sept. 11, 2018, at 2:00 p.m. to consider the approval of the
disclosure statement filed by Atlas Equity Investments, LLC on July
13, 2018.

August 31, 2018 is fixed as the last day for filing and serving
written objections to the disclosure statement.

The Debtor is a house flipping company that has been in business
for 3-years.  The company is
owned by Dianna Teel.  Currently the Debtor owns a home on 289
Camino Panama in Rio Rico, AZ, and 20-vacant lots in Nogales,
Arizona.

The Debtor will fund the Plan by the sale of its assets which
include real property. The Debtor anticipates that the proceeds of
the sales will significantly exceed the proceeds under a Chapter 7
liquidation.

To the extent that funds are available to unsecured creditors will
be paid in full from the proceeds of the sale of real property.

A copy of the Disclosure Statement from PacerMonitor.com is
available at https://tinyurl.com/y7leuu8t at no charge.

                 Atlas Equity Investments

Based in Nogalez, Arizona, Atlas Equity Investments, LLC, filed a
Chapter 11 petition (Bankr. D. Ariz. Case No. 18-02327) on March
12, 2018, estimating under $1 million in both assets and
liabilities.  The Law Office of Eric Ollason is the Debtor's
counsel.


AUTOCANADA INC: S&P Cuts Issuer Credit Rating to B+, Outlook Neg.
-----------------------------------------------------------------
S&P Global Ratings said it lowered its long-term issuer credit
rating on Edmonton, Alta.-based auto retailer AutoCanada Inc. to
'B+' from 'BB-'. The outlook is negative.

At the same time, S&P Global Ratings lowered its issue-level rating
on the company's C$150 million unsecured notes due 2021 to 'B-'
from 'B'. The '6' recovery rating on the notes is unchanged, and
indicates S&P's expectation of negligible (0%-10%; rounded estimate
0%) recovery in a default scenario.

AutoCanada recently announced weak second-quarter results, which
included higher operating expenses, weaker new vehicle sales
performance, and a significant writedown of its recently acquired
U.S. dealerships. The company also announced meaningful changes to
its management team, including the unexpected departure of its CEO
and CFO.

S&P said, "The downgrade primarily reflects our view that credit
measures and profitability will likely be meaningfully weaker with
adjusted debt-to-EBITDA of 5.5x-6.0x in 2018 and about 4.5x in 2019
compared with the less than 4.0x that we had previously forecast.
Our revised forecast incorporates higher operating expenses and
lower new vehicle sales in the first half of 2018, along with our
view that demand for new vehicles in Canada should modestly decline
through at least 2019 after reaching peak levels in 2017. We assume
these factors will contribute to an adjusted EBITDA decline of
close to 25% this year and adjusted EBITDA margins of close to 3%
(about 100 basis points lower than 2017). We recognize that some of
this decline relates to one-time operating costs this year from
AutoCanada's strategic review and management changes. These
nonrecurring costs (we estimate C$10 million-C$15 million) realized
this year, along with other initiatives the company identified to
improve operating efficiency across its network, should contribute
to earnings and free cash flow growth in 2019 along with leverage
dropping to about 4.5x and adjusted EBITDA margins increasing to
about 3.5%. However, we believe there is sufficient risk in the
company's ability to achieve this improvement that warrants a
negative outlook."

AutoCanada is one of the largest auto retailers in Canada,
operating 68 franchised dealerships composed of 27 brands in eight
provinces in Canada as well as a group in Illinois acquired in
April 2018. AutoCanada operates four segments: new vehicle sales
(59% of 2017 revenue), used vehicle sales (23%), parts and services
(13%), and finance and insurance (5%).

S&P said, "The negative outlook reflects our expectation that
adjusted debt-to-EBITDA will be 5.5x-6.0x in 2018, which we
consider high for the rating. While we assume profitability will
improve through 2019, with adjusted debt-to-EBITDA dropping to
about 4.5x, we believe there is sufficient risk that leverage will
remain above 5x if new leadership fails to achieve meaningful
operational improvements, if new vehicle sales are
lower-than-expected, or if the company makes acquisitions that
contribute to higher debt levels.

"We could lower the rating on AutoCanada within the next 12 months
if we expect 2019 adjusted debt-to-EBITDA to remain above 5x or
adjusted EBITDA margin to remain below 3.5%. This could occur if
the new leadership team fails to achieve meaningful operational
improvements, if new vehicle sales are lower-than-expected, or if
the company makes acquisitions that contribute to higher debt
levels. We could also downgrade the company if liquidity further
deteriorates, potentially resulting in a breach of its financial
covenants.

"We could revise the outlook to stable within 12 months if we
believe that AutoCanada will sustain adjusted debt-to-EBITDA below
5x beyond 2018. This could occur if operating results improve in
line with our expectations, including adjusted EBITDA margins to at
least 3.5% and flat-to-positive same-store sales growth beyond
2018."



BEAUFORT RESTAURANT: Unsecured Creditors to be Paid 10%
-------------------------------------------------------
Unsecured creditors of Beaufort Restaurant Group, Inc. will be paid
10% of their claims under the company's latest Chapter 11 plan of
reorganization.

According to the plan, on or before the 57th month following the
effective date, unsecured creditors who have voted to accept the
plan will receive a distribution equal to 10% of the claims based
on a pro rata division of said funds among unsecured creditors
satisfying this criterion.  

Meanwhile, unsecured creditors who have not voted to accept the
plan will receive a distribution equal to 10% of the claims on or
before the 57th month following the effective date.

Payments will be funded by ongoing receipts generated by Beaufort's
restaurant business, according to the company's modified disclosure
statement filed on Aug. 2 with the U.S. Bankruptcy Court for the
District of South Carolina.

A copy of the modified disclosure statement is available for free
at http://bankrupt.com/misc/scb17-06310-65.pdf

                    About Beaufort Restaurant

Beaufort Restaurant Group, Inc. -- http://breakwatersc.com/-- is a
privately-held company in Beaufort, South Carolina, that operates
restaurants.  The company posted gross revenue of $1.97 million in
2016 and $2.70 million in 2015.

Beaufort Restaurant Group sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D.S.C. Case No. 17-06310) on Dec. 19, 2017.
In the petition signed by Owner Elizabeth Ann Shaw, the Debtor
disclosed $24,280 in assets and $1.23 million in liabilities.
Judge John E. Waites presides over the case.  Philip Fairbanks,
Esq., P.C., serves as counsel to the Debtor.


BIOSCRIP INC: Gabelli Entities Have 8.19% Stake as of Aug. 10
-------------------------------------------------------------
In a Schedule 13D/A filed with the Securities and Exchange
Commission, these entities reported beneficial ownership of shares
of common stock of Bioscrip Inc. as of Aug. 10, 2018:

                                       Shares    Percentage
                                   Beneficially     of
  Reporting Person                     Owned      Shares
  ----------------                 ------------  ----------
Gabelli Funds, LLC                  9,283,630      7.25%
GAMCO Asset Management Inc.           699,214      0.55%
Teton Advisors, Inc.                  500,000      0.39%
Associated Capital Group, Inc.            500      0%

The aggregate number of Securities to which the Schedule 13D
relates is 10,483,344 shares, representing 8.19 % of the
128,046,122 shares outstanding as reported in the Issuer's most
recently filed Form 10-Q for the quarterly period ending June 30,
2018.

Mario Gabelli is deemed to have beneficial ownership of the
Securities owned beneficially by each of the foregoing persons.
Gabelli & Company Investment Advisers, Inc. is deemed to have
beneficial ownership of the Securities owned beneficially by
G.research.  Associated Capital Group, Inc., GAMCO Investors, Inc.
and GGCP, Inc. are deemed to have beneficial ownership of the
Securities owned beneficially by each of the foregoing persons
other than Mario Gabelli and the Foundation.

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

                       https://is.gd/exNP31

                       About BioScrip, Inc.

Headquartered in Denver, Colo., BioScrip, Inc. --
http://www.bioscrip.com/-- is a national provider of infusion
solutions that partners with physicians, hospital systems, skilled
nursing facilities and healthcare payors to provide patients access
to post-acute care services.  The Company operates with a
commitment to bring customer-focused infusion therapy services into
the home or alternate-site setting.  By collaborating with the full
spectrum of healthcare professionals and the patient, the Company
aims to provide cost-effective care that is driven by clinical
excellence, customer service and values that promote positive
outcomes and an enhanced quality of life for those whom it serves.

BioScrip reported a net loss attributable to common stockholders of
$74.27 million for the year ended Dec. 31, 2017, compared to a net
loss attributable to common stockholders of $51.84 million for the
year ended Dec. 31, 2016.

As of June 30, 2018, Bioscrip had $566.14 million in total assets,
$595.6 million in total liabilities, $3.02 million in series A
convertible preferred stock, $84.46 million in series C convertible
preferred stock, and a total stockholders' deficit of $116.96
million.

                           *    *    *

As reported by the TCR on Aug. 1, 2018, Moody's Investors Service
upgraded BioScrip Inc's Corporate Family Rating to 'Caa1' from
'Caa2'.  BioScrip's Caa1 Corporate Family Rating reflects the
company's very high leverage and weak liquidity.

In July 2017, S&P Global Ratings affirmed its 'CCC' corporate
credit rating on BioScrip and removed the rating from CreditWatch,
where it was placed with negative implications on Dec. 16, 2016.
The outlook is positive.  "The rating affirmation reflects our view
that, although BioScrip addressed its upcoming maturities by
refinancing its senior secured credit facilities and improved its
liquidity position, the company's credit measures will remain weak
in 2017 with debt leverage of about 14x (including our treatment of
preferred stock as debt) and funds from operations (FFO) to debt in
the low single digits.  We expect the company to use about $15
million - $20 million of cash in 2017, inclusive of cash charges
associated with restructuring following the recently announced
United Healthcare contract termination."


BIOSTAGE INC: Reports Second Quarter Net Loss of $2.06 Million
--------------------------------------------------------------
Biostage, Inc., reported a net loss and comprehensive loss of $2.06
million on $- of revenues for the three months ended June 30, 2018,
compared to a net loss and comprehensive loss of $3.60 million on
$- of revenues for the three months ended June 30, 2017.  The $1.5
million year-over-year decrease in net loss was attributable to a
$1.8 million decrease in research and development costs, offset in
part by a $100,000 increase in selling general and administrative
expenses and a $200,000 net increase in expense from change in the
fair value of warrants.

For the six months ended June 30, 2018, the Company reported a net
loss and comprehensive loss of $3.60 million on $- of revenues
compared to a net loss and comprehensive loss of $7.44 million on
$- of revenues for the same period a year ago.  The $3.8 million
year-over-year decrease in net loss was attributable to a $3.3
million decrease in research and development costs and a $400,000
net decrease in expense from change in the fair value of warrants.

The Company also recognized grant income for qualified expenditures
from a Fast-Track Small Business Innovation Research grant of
approximately $76,000 and $135,000, respectively, for the three and
six months ended June 30, 2018.  There was no grant income recorded
in the comparable periods in 2017.

As of June 30, 2018, Biostage had $6.77 million in total assets,
$1.36 million in total liabilities and $5.40 million in total
stockholders' equity.  At June 30, 2018, the Company had cash
on-hand of $5.8 million and no debt.  The Company used net cash in
operations of approximately of $3.2 million during the first six
months of 2018, approximately $700,000 of which represented
payments of aged vendor payables incurred in 2017.  The Company
also generated approximately $5.0 million, net, from financing
activities during the first six months of 2018, including $4.2
million, net, generated during the three months ended June 30,
2018.

Second Quarter Operating Highlights

During the second quarter of 2018, the Company made steady progress
in its operating programs and raised additional capital as it
continues its ongoing mission to bring its potentially
life-changing Cellframe technology to underserved patient
populations. During the quarter, the Company:

   * Began a new round of preclinical studies for pediatric
     indications with Connecticut Children's Medical Center after
     publishing successful adult large-animal study results in the

     first quarter of 2018.

   * Added Dr. Wei Zhang to the Board of Directors.  Dr. Zhang is
     an experienced health policy expert in the Chinese market
     whose expertise will help guide the Company's direction in
     global expansion.

   * Appointed Hong Yu as president of the Company, who will build

     on recent capital raising efforts sourcing long-term private
     investors.

   * Closed $4.5 million from two private placements each at a 33%

     premium to market, extending the Company's finances and
     demonstrating investor confidence in the Company's
     technology.

Company CEO Jim McGorry commented, "We had a strong second quarter.
We moved our development program forward and began an important
proof of concept study for the Cellspan pediatric esophageal
technology in collaboration with Connecticut Children's.  We also
added members to our team in key positions during the quarter.  We
believe our operations and development programs are on track to
deliver our planned IND filing in 2019. Also, the addition of Dr.
Zhang to our Board brings his depth of experience in global
commerce and will help us as we consider our global strategy
development."

Mr. McGorry continued, "We raised $4.5 million of new equity
capital, gross, during the second quarter in private placements. We
have found a capital pool of long-term investors who find our
technology platform and its potential for helping underserved
patients to be compelling.  We have extended our financial runway
via this approach, and intend to continue to do so for the
near-term future.  We now have the right team in place and are
being supported by what we believe is a best-in-field Scientific
Advisory Board.  Our continued collaborations with Mayo Clinic,
Connecticut Children's and University of Texas Medical Center
Houston are focused on translating our technology to the clinic."

"There's still a lot of ground to cover to reach our goal of filing
an IND in 2019, but based on our second quarter activities and our
current pace of progress I feel steadfast in my confidence of our
company's trajectory."

A full-text copy of the Form 10-Q as filed with the Securities and
Exchange Commission is available for free at https://is.gd/zfb2Cn

                         About Biostage

Headquartered in Holliston, Massachusetts, Biostage, Inc., formerly
Harvard Apparatus Regenerative Technology, Inc. --
http://www.biostage.com/-- is a biotechnology company developing
bio-engineered organ implants based on the Company's new Cellframe
technology which combines a proprietary biocompatible scaffold with
a patient's own stem cells to create Cellspan organ implants.
Cellspan implants are being developed to treat life-threatening
conditions of the esophagus, bronchus or trachea with the hope of
dramatically improving the treatment paradigm for patients.  Based
on its pre-clinical data, Biostage has selected life-threatening
conditions of the esophagus as the initial clinical application of
its technology.

Biostage incurred a net loss of $11.91 million in 2017 and a net
loss of $11.57 million in 2016.  As of March 31, 2018, Biostage had
$3.85 million in total assets, $809,000 in total liabilities and
$3.04 million in total stockholders' equity.

The report from the Company's independent accounting firm KPMG LLP,
in Cambridge, Massachusetts, on the consolidated financial
statements for the year ended Dec. 31, 2017, includes an
explanatory paragraph stating that the Company has suffered
recurring losses from operations and will require additional
financing to fund future operations which raise substantial doubt
about its ability to continue as a going concern.


BJ'S WHOLESALE: S&P Raises First-Lien Term Loan Rating to 'B+'
--------------------------------------------------------------
S&P Global Ratings raised its issue-level ratings on BJ's Wholesale
Club Inc.'s first-lien term loan to 'B+' from 'B' and revised its
recovery rating to '2' from '3'. S&P said, "The '2' recovery rating
indicates our expectation for substantial recovery (70%-90%;
rounded estimate: 70%) in the event of payment default. The upgrade
and recovery revision follows the recent repricing and $350 million
prepayment on its existing $1.925 billion first-lien term loan with
revolver borrowings. Pro forma for the prepayment, the balance on
the term loan is currently about $1.5 billion. The transaction
lowers the amount of first-lien debt outstanding in the capital
structure at default and improves recovery prospects for first-lien
lenders. We already assume the asset-based lending revolver will be
60% drawn at the point of hypothetical default."

The 'B' issuer credit rating and stable outlook on the parent and
subsidiary (the issuer of the debt) BJ's Wholesale Club Inc. is
unchanged. Although the reduction in interest expense would
modestly improve interest coverage, the transaction is leverage
neutral, and S&P's base-case forecast for credit measures is
largely unchanged.

RECOVERY ANALYSIS

Key analytical factors

S&P said, "We simulate a default to occur in 2021 as a result of a
significant decline in revenues and operating income because of
protracted economic volatility contributing to weak discretionary
income and consumer spending. This could lead to lower profits and
cash flows as a result of both a decrease in new and renewal club
membership and lower product sales.  We believe these events would
adversely affecting the company's ability to meet its fixed charge
obligations." Other aspects of S&P's default scenario include:

-- 60% drawn on the asset-based lending (ABL) revolving credit
facility owing to the decline in borrowing base as the company
approaches default;

-- Implied enterprise value of 6x because S&P's simulated default
scenario assumes BJ's would reorganize as a going concern in a
distressed scenario based on the company's competitive position,
and good fundamentals in the warehouse club retail industry; and

-- Net EBITDA at emergence is $288 million.

Simplified waterfall

-- Net EV after 5% administrative costs: $1.6 billion
-- Valuation split % (obligors/non-obligors/unpledged): 100/0/0
-- Secured Revolver claims: $569 million*
    --Recovery expectations: N/A
-- First lien term loan claims: $1.5 billion*
    --Recovery expectations: (70%-90%; rounded estimate: 70%)

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


  RATINGS LIST

  BJ's Wholesale Club Holdings Inc.
  BJ's Wholesale Club Inc.
   Issuer Credit Rating           B/Stable/--

  Upgraded
                                  To           From
  BJ's Wholesale Club Inc.
   First-lien term loan           B+           B
    Recovery rating               2(70%)       3(55%)


BLACK BOX: Delays Q1 2018 Quarterly Report
------------------------------------------
Black Box Corporation notified the Securities and Exchange
Commission via a Form 12b-25 that it will be unable to complete the
preparation, review and filing of its Quarterly Report on Form 10-Q
for the period ended June 30, 2018 within the prescribed time
period without unreasonable effort or expense.  Additional time is
needed for the Company to finalize its disclosures in regards to
the implementation of ASC 606 (Revenue from Contracts with
Customers).  The Company's Form 10-Q will be filed on or before the
5th calendar day following the prescribed due date.

                        About Black Box

Black Box Corporation -- http://www.blackbox.com/-- is a digital
solutions provider dedicated to helping customers design, build,
manage, and secure their IT infrastructure.  The Services platform
is comprised of engineering and design, network operations centers,
technical certifications, national and international sales teams,
remote monitoring, on-site service teams and technology partner
centers of excellence which includes dedicated sales and
engineering resources.

Black Box reported a net loss of $100.09 million for the year ended
March 31, 2018, compared to a net loss of $7.05 million for the
year ended March 31, 2017.  As of March 31, 2018, Black Box had
$376.33 million in total assets, $325.99 million in total
liabilities and $50.34 million in total stockholders' equity.

The audit opinion included in the company's Annual Report on Form
10-K for the year ended March 31, 2018 contains a going concern
explanatory paragraph expressing substantial doubt about the
Company's ability to continue as a going concern.  BDO USA, LLP,
the Company's auditor since 2005, noted that the Company has
suffered recurring losses from operations, has negative operating
cash flow and is dependent upon raising additional capital or
refinancing its debt agreement to fund operations that raise
substantial doubt about its ability to continue as a going concern.


BLACK BOX: Stockholders Elected Six Directors
---------------------------------------------
Black Box Corporation held its annual meeting of stockholders on
Aug. 8, 2018, at which the stockholders elected each of Cynthia J.
Comparin, Richard L. Crouch, Richard C. Elias, Thomas G. Greig,
John S. Heller and Joel T. Trammell as a director to hold office
for a one-year term and until his/her respective successor is
elected and qualified.

The stockholders also ratified the appointment by the Audit
Committee of the Board of BDO USA, LLP as the independent
registered public accounting firm of the Company for the fiscal
year ending March 31, 2019.

The compensation of the Company's named executive officers, as
disclosed in the Proxy Statement for the 2018 Annual Meeting, was
not approved, on a non-binding advisory basis.

                        About Black Box

Black Box Corporation -- http://www.blackbox.com/-- is a digital
solutions provider dedicated to helping customers design, build,
manage, and secure their IT infrastructure.  The Services platform
is comprised of engineering and design, network operations centers,
technical certifications, national and international sales teams,
remote monitoring, on-site service teams and technology partner
centers of excellence which includes dedicated sales and
engineering resources.

Black Box reported a net loss of $100.09 million for the year ended
March 31, 2018, compared to a net loss of $7.05 million for the
year ended March 31, 2017.  As of March 31, 2018, Black Box had
$376.33 million in total assets, $325.99 million in total
liabilities and $50.34 million in total stockholders' equity.

The audit opinion included in the company's Annual Report on Form
10-K for the year ended March 31, 2018 contains a going concern
explanatory paragraph expressing substantial doubt about the
Company's ability to continue as a going concern.  BDO USA, LLP,
the Company's auditor since 2005, noted that the Company has
suffered recurring losses from operations, has negative operating
cash flow and is dependent upon raising additional capital or
refinancing its debt agreement to fund operations that raise
substantial doubt about its ability to continue as a going concern.


BLINK CHARGING: Incurs $1.23 Million Net Loss in Second Quarter
---------------------------------------------------------------
Blink Charging Co. has filed with the Securities and Exchange
Commission its Quarterly Report on Form 10-Q reporting a net loss
attributable to common shareholders of $1.23 million on $624,418 of
total revenues for the three months ended June 30, 2018, compared
to a net loss attributable to common shareholders of $5.20 million
on $532,974 of total revenues for the three months ended June 30,
2017.

For the six months ended June 30, 2018, the Company reported a net
loss attributable to common shareholders of $23.09 million on $1.22
million of total revenues compared to a net loss attributable to
common shareholders of $9.05 million on $1.12 million of total
revenues for the same period a year ago.

As of June 30, 2018, the Company had $26.17 million in total
assets, $7.12 million in total liabilities and $19.04 million in
total stockholders' equity.

As of June 30, 2018, the Company had cash, working capital and an
accumulated deficit of $23,996,609, $17,582,649 and $155,463,975,
respectively.  During the three and six months ended June 30, 2018,
the Company had net (loss) income of $(1,232,785) and $971,303,
respectively, but a loss from operations of $1,834,791 and
$5,636,730, respectively.  The Company has not yet achieved
profitability from operations.

"The Company believes its current cash on hand is sufficient to
meet its operating and capital requirements for at least twelve
months from the issuance date of these financial statements.
Thereafter, the Company may need to raise further capital through
the sale of additional equity or debt securities or other debt
instruments to support its future operations.  The Company's
operating needs include the planned costs to operate its business,
including amounts required to fund working capital and capital
expenditures.  The Company's future capital requirements and the
adequacy of its available funds will depend on many factors,
including the Company's ability to successfully commercialize its
products and services, competing technological and market
developments, and the need to enter into collaborations with other
companies or acquire other companies or technologies to enhance or
complement its product and service offerings.

"There is also no assurance that the amount of funds the Company
might raise will enable the Company to complete its development
initiatives or attain profitable operations.  If the Company is
unable to obtain additional financing on a timely basis, it may
have to curtail its development, marketing and promotional
activities, which would have a material adverse effect on the
Company's business, financial condition and results of operations,
and ultimately, the Company could be forced to discontinue its
operations and liquidate," the Company said in the regulatory
filing.

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

                       https://is.gd/lDreUJ

                      About Blink Charging

Based in Miami Beach, Florida, Blink Charging Co. (OTC: CCGID),
formerly known as Car Charging Group, Inc. --
http://www.CarCharging.com/,http://www.BlinkNetwork.com/and
http://www.BlinkHQ.com/-- is a provider of public electric vehicle
(EV) charging equipment and services, enabling EV drivers to easily
charge at locations throughout the United States. Headquartered in
Florida with offices in Arizona and California, Blink Charging's
business is designed to accelerate EV adoption.

Blink Charging reported a net loss attributable to common
shareholders of $79.63 million for the year ended Dec. 31, 2017,
compared to a net loss attributable to common shareholders of $9.16
million for the year ended Dec. 31, 2016.  As of March 31, 2018,
Blink Charging had $11.70 million in total assets, $9.04 million in
total liabilities and $2.65 million in total stockholders' equity.


BOSTON LANGUAGE: Taps Edward R. White as Special Counsel
--------------------------------------------------------
The Boston Language Institute, Inc. received approval from the U.S.
Bankruptcy Court for the District of Massachusetts to hire the Law
Offices of Edward R. White, P.C., as special counsel.

The firm will provide legal services in connection with extending
the H1-B visa status for one of the Debtor's employees.  

White will be paid a flat fee of $1,000 and an additional $1,960
for the U.S. Citizenship and Immigration Services filing fee.

Edward White, Esq., disclosed in a court filing that he and other
members of the firm are "disinterested" as defined in Section
101(14) of the Bankruptcy Code.

The firm can be reached through:

     Edward R. White, Esq.
     Law Offices of Edward R. White, P.C.
     6 Beacon Street, Suite 900
     Boston, MA 02108

                The Boston Language Institute

The Boston Language Institute, Inc., sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. D. Mass. Case No.
18-12508) on June 29, 2018.  At the time of the filing, the Debtor
estimated assets of less than $50,000 and liabilities of less than
$50,000.  Judge Joan N. Feeney presides over the case.  The Debtor
tapped John Sommerstein, Esq., as its legal counsel.


BULLDOG PURCHASER: S&P Assigns 'B' ICR, Outlook Stable
------------------------------------------------------
S&P Global Ratings assigned its 'B' issuer credit rating to Bulldog
Purchaser Inc. (Bay Club), which is the borrower in the proposed
financing transaction. The outlook is stable. The 'B' rating is the
same as the rating on BC Equity Ventures LLC, which is the existing
rated entity doing business as Bay Club.

S&P said, "At the same time, we assigned our 'B+' issue-level
rating to the company's proposed first-lien credit facility
(consisting of a $50 million revolver due in 2023, a $340 million
first-lien term loan due in 2025, and a $185 million delayed-draw
first-lien term loan due in 2025). We assigned the first-lien
facility a '2' recovery rating, indicating our expectation for
substantial (70%-90%; rounded estimate: 70%) recovery for lenders
in the event of a default.

“We also assigned our 'CCC+' issue-level rating to the company's
proposed second-lien credit facility (consisting of a $125 million
second-lien term loan due in 2026 and a $65 million delayed-draw
second-lien term loan due in 2026). We assigned the second-lien
facility a '6' recovery rating, indicating our expectation for
negligible (0%-10%; rounded estimate: 0%) recovery for lenders in
the event of a default.

"The 'B' rating reflects very high lease-adjusted debt to pro forma
EBITDA in the low-7x area in 2018, improving to the mid-6x area in
2019. The high leverage results from incremental debt to finance
the acquisition of the company by KKR and to finance an assumed
near-term asset acquisition. Although this forecast leverage is
temporarily above our 7x downgrade threshold on the company, this
is partly offset by the company's relatively predictable stream of
membership dues and low overall profit volatility, and our
expectation that Bay Club can reduce leverage over time. In
addition, we view the assumed acquisition favorably because it is a
good fit with Bay Club's portfolio in terms of locations and
amenities, and we believe management is likely to drive good EBITDA
growth at the acquired assets over time. The company also has
adequate liquidity, and we forecast that EBITDA coverage of
interest expense is likely to be good for the rating at around 2x
in 2018 and in the low-2x area in 2019.

"The stable outlook reflects adequate liquidity and good EBITDA
coverage of interest expense at around 2x in 2018, which offset a
temporary spike in pro forma leverage to the low-7x area in 2018
for a productive potential acquisition. In addition, we believe the
company's relatively predictable stream of membership dues and low
overall profit volatility will enable Bay Club to reduce leverage
over time to the mid-6x area in 2019.

"We could lower the rating if operating performance is weaker than
anticipated or there is another leveraging event, such as a
debt-funded acquisition or distribution that results in sustained
operating lease-adjusted debt to EBITDA of more than 7x or EBITDA
coverage of interest at less than 2x.

"An upgrade is unlikely given the company's high leverage, our
expectation that the company will continue to use debt to fund
acquisitions, and its financial sponsor ownership, as we believe
financial sponsors frequently extract cash or otherwise increase
leverage over time. However, we could consider raising the rating
if we believe that lease-adjusted debt to EBITDA would be sustained
at less than 5x."



CAPITOL SUPPLY: Hires Reed Smith LLP as Special Counsel
-------------------------------------------------------
Capitol Supply, Inc., seeks authority from the U.S. Bankruptcy
Court for the Southern District of Florida to employ Holly A. Roth
and Reed Smith LLP as special counsel to assist the Debtor with
matters relating to the claims raised under the False Claims Act by
the United States of America against the Debtor, including
reviewing and negotiating a proposed settlement with respect to
such claims.

Mrs. Roth will charge $795 for her services and $570 per hour for
associates.

Holly A. Roth, partner of Reed Smith LLP, attests that neither she
nor her firm hold or represent any interest adverse to the
bankruptcy estate, the creditors of the Debtor, any other party in
interest, the Debtor's respective attorneys, the U.S. Trustee, or
any other person employed in the office of the U.S. Trustee. The
Firm does not hold a direct or indirect claim or equity interest in
the Debtor or have a right to acquire such interest.

The counsel can be reached through:

     Holly A. Roth, Esq.
     Reed Smith LLP
     1301 K Street, N.W., Suite 1000 - East Tower
     Washington, D.C., 20005
     Tel: 202-414-9200
     Fax: 202-414-9299
     Email: hroth@reedsmith.com

                  About Capitol Supply

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

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

Capitol Supply, based in Boca Raton, Florida, filed a Chapter 11
petition (Bankr. S.D. Fla. Case No. 17-21544) on Sept. 20, 2017.
In  he petition signed by CEO Robert J. Steinman, the Debtor
estimated $1 million to $10 million in both assets and liabilities.
The Hon. Erik P. Kimball presides over the case.  Bradley S.
Shraiberg, Esq., at Shraiberg Landaue & Page, P.A., serves as
bankruptcy counsel to the Debtor.


CAREVIEW COMMUNICATIONS: CEO Johnson Reports 25.1% Stake
--------------------------------------------------------
In a Schedule 13D/A filed with the Securities and Exchange
Commission, Steven G. Johnson reported that as of Feb. 23, 2018, he
beneficially owned 41,509,004 shares of common stock of Careview
Communications, Inc.  

Mr. Johnson directly owns 208,977 shares of the Company's Common
Stock.  Mr. Johnson indirectly owns 15,561,616 shares of the
Company's Common Stock through SJ Capital.  Mr. Johnson directly
owns 24,421,743 shares that may be acquired upon conversion of the
Fifth Amendment Supplemental Closing Note (including interest paid
in kind through June 30, 2018), the Eighth Amendment Supplemental
Closing Note (including interest paid in kind through June 30,
2018) and the Tenth Amendment Supplemental Closing Note.  Mr.
Johnson directly owns Warrants for the purchase of 550,001 shares
and Options for the purchase of 766,667 shares exercisable within
sixty days, bringing his direct and indirect ownership to an
aggregate of 41,509,004 shares.  The percentage of class for Mr.
Johnson is 25.1% and is based on 165,119,159 shares which would be
outstanding if all of Mr. Johnson's Warrants and Options were
exercised and the Fifth Amendment Supplemental Closing Note, the
Eighth Amendment Supplemental Closing Note and the Tenth Amendment
Supplemental Closing Note were converted.

SJ Capital directly owns 15,561,616 shares of the Company's Common
Stock.  The percentage of class for SJ Capital is 11.2% and is
based on 139,380,748 shares outstanding.

Mr. Johnson is the president, chief executive officer, secretary
and treasurer of Careview Communications.  Mr. Johnson also serves
as one of the Company's directors.

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

                     https://is.gd/144YEj

                 About CareView Communications

Headquartered in Lewisville, Texas, CareView Communications, Inc.
-- http://www.care-view.com/-- is a provider of products and
on-demand application services for the healthcare industry,
specializing in bedside video monitoring, software tools to improve
hospital communications and operations, and patient education and
entertainment packages.  Its proprietary, high-speed data network
system is the next generation of patient care monitoring that
allows real-time bedside and point-of-care video monitoring
designed to improve patient safety and overall hospital costs.  The
entertainment packages and patient education enhance the patient's
quality of stay.

Careview Communications incurred a net loss of $20.07 million in
2017 following a net loss of $18.66 million for the year ended Dec.
31, 2016.  As of June 30, 2018, Careview Communications had $10.70
million in total assets, $81.97 million in total liabilities and a
total stockholders' deficit of $71.26 million.

BDO USA, LLP, in Dallas, Texas, issued a "going concern" opinion in
its report on the consolidated financial statements for the year
ended Dec. 31, 2017, citing that the Company has suffered recurring
losses from operations and has accumulated losses since inception
that raise substantial doubt about its ability to continue as a
going concern.


CAREVIEW COMMUNICATIONS: Incurs $4.5 Million Q2 Net Loss
--------------------------------------------------------
Careviw Communications, Inc., has filed with the Securities and
Exchange Commission its Quarterly Report on Form 10-Q reporting a
net loss of $4.54 million on $1.51 million of net revenues for the
three months ended June 30, 2018, compared to a net loss of $4.84
million on $1.60 million of net revenues for the three months ended
June 30, 2017.

For the six months ended June 30, 2018, the Company reported a net
loss of $9.34 million on $3.09 million of net revenues compared to
a net loss of $9.85 million on $3.10 million of net revenues for
the same period a year ago.

As of June 30, 2018, Careview Communications had $10.70 million in
total assets, $81.97 million in total liabilities and a total
stockholders' deficit of $71.26 million.

The Company's cash position at June 30, 2018 was approximately
$231,000.  At June 30, 2018, the Company also had $2,500,000
included in restricted cash in other assets on the condensed
consolidated balance sheet.  On July 13, through the issuance of
convertible secured promissory notes, the Company raised an
aggregate of $1,000,000.

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

                      https://is.gd/xRaOY4

                  About CareView Communications

Headquartered in Lewisville, Texas, CareView Communications, Inc.
-- http://www.care-view.com/-- is a provider of products and
on-demand application services for the healthcare industry,
specializing in bedside video monitoring, software tools to improve
hospital communications and operations, and patient education and
entertainment packages.  Its proprietary, high-speed data network
system is the next generation of patient care monitoring that
allows real-time bedside and point-of-care video monitoring
designed to improve patient safety and overall hospital costs.  The
entertainment packages and patient education enhance the patient's
quality of stay.

Careview Communications incurred a net loss of $20.07 million in
2017 following a net loss of $18.66 million for the year ended Dec.
31, 2016.  As of March 31, 2018, Careview Communications had $12.51
million in total assets, $79.33 million in total liabilities and a
total stockholders' deficit of $66.81 million.

BDO USA, LLP, in Dallas, Texas, issued a "going concern" opinion in
its report on the consolidated financial statements for the year
ended Dec. 31, 2017, citing that the Company has suffered recurring
losses from operations and has accumulated losses since inception
that raise substantial doubt about its ability to continue as a
going concern.


CELADON GROUP: Cancels Registration of Pref. Stock Purchase Rights
------------------------------------------------------------------
Celadon Group, Inc. has filed a Form 15 with the Securities and
Exchange Commission to terminate the registration of its Series A
Junior Participating Preferred Stock Purchase Rights under Section
12(g) of the Securities Exchange Act of 1934.

These Series A Junior Participating Preferred Stock Purchase Rights
were issued in connection with Celadon Group, Inc.'s execution of a
Preferred Stock Rights Agreement, dated as of July 20, 2000,
between Celadon Group, Inc. and Fleet National Bank, as Rights
Agent.  The Rights Agreement expired on July 20, 2010 and,
accordingly, the Rights Agreement and the Expired Rights are no
longer in effect.  Celadon Group, Inc. previously filed a
Registration Statement on Form 8-A12G to register the Expired
Rights on July 20, 2000.

                         About Celadon

Celadon Group, Inc. -- http://www.celadongroup.com/-- provides
long haul, regional, local, dedicated, intermodal,
temperature-protect, and expedited freight service across the
United States, Canada, and Mexico.  The Company also owns Celadon
Logistics Services, which provides freight brokerage services,
freight management, as well as supply chain management solutions,
including logistics, warehousing, and distribution.  The Company is
headquartered in Indianapolis, Indiana.

In a press release dated April 2, 2018, Celadon stated that based
on issues identified in connection with the Audit Committee
investigation and management's review, financial statements for
fiscal years ended June 30, 2014, 2015, 2016, and the quarters
ended Sept. 30 and Dec. 31, 2016, will be restated.  Celadon's new
senior management team, led by the Company's new chief financial
officer and new chief accounting officer, commenced a review of the
Company's current and historical accounting policies and
procedures.  The internal investigation and management review have
identified errors that will require adjustments to the previously
issued 2014, 2015, 2016, and 2017 financial statements.    

On March 30, 2018, the Company entered into an Eighth Amendment to
its Amended and Restated Credit Agreement.  The Amendment extended
the existing financial covenant relief through April 30, 2018, with
the principal purpose of permitting the Company and the revolving
lenders to evaluate the recently received refinancing proposal.

On April 18, 2018, Peter Elkins, lead analyst at the New York Stock
Exchange LLC, filed a Form 25 with the Securities and Exchange
Commission notifying the removal from listing or registration of
Celadon's common stock on the Exchange.


CELLECTAR BIOSCIENCES: Incurs $2.9 Million Net Loss in 2nd Quarter
------------------------------------------------------------------
Cellectar Biosciences, Inc., has filed with the Securities and
Exchange Commission its Quarterly Report on Form 10-Q reporting a
net loss of $2.92 million for the three months ended June 30, 2018,
compared to a net loss of $3.12 million for the same period a year
ago.

For the six months ended June 30, 2018, the Company reported a net
loss of $6.39 million compared to a net loss of $6.01 million for
the six months ended June 30, 2017.

As of June 30, 2018, the Company had $6.99 million in total assets,
$2.28 million in total liabilities and $4.70 million in total
stockholders' equity.
As of June 30, 2018, the Company had cash and cash equivalents of
approximately $4,181,000 compared to $10,006,000 as of Dec. 31,
2017.  This decrease was largely attributable to the Company's cash
used in operating activities of approximately $5,730,000 during the
six months ended June 30, 2018.  Net cash used in operating
activities during the six months ended June 30, 2017 was
approximately $5,651,000.

The Company's cash requirements have historically been for its
research and development activities, finance and administrative
costs, capital expenditures and overall working capital.  The
Company has experienced negative operating cash flows since
inception and have funded its operations primarily from sales of
common stock and other securities.  As of June 30, 2018, the
Company had an accumulated deficit of approximately $90,746,000.

On July 31, 2018, the Company sold 1,355,000 shares of common
stock, 1,114 shares of Series C Convertible Preferred Stock
convertible into 2,785,000 shares of common stock and Series E
warrants to purchase 4,140,000 shares of common stock.  The public
offering price of a share of common stock together with a Series E
warrant to purchase one share of common stock was $4.00.  The
public offering price of a share of Series C Preferred Stock, each
of which is convertible into 2,500 shares of Common Stock, together
with a Series E warrant to purchase 2,500 shares of common stock
was $10,000.  The Series E warrants have an exercise price of $4.00
per share and are exercisable until July 31, 2023. Gross offering
proceeds to the Company's were $16.56 million, with net proceeds to
the Company of approximately $14.9 million after deducting
underwriting discounts and commissions and related offering
expenses.

"We believe our cash on hand is adequate to fund operations into
first quarter of 2020.  However, our future results of operations
involve significant risks and uncertainties," the Company stated in
the Quarterly Report.

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

                    https://is.gd/Idrq8F

                 About Cellectar Biosciences

Cellectar Biosciences -- http://www.cellectar.com/-- is a clinical
stage biopharmaceutical company focused on the discovery,
development and commercialization of targeted treatments for cancer
and leveraging its proprietary phospholipid drug conjugate (PDC)
platform to develop the next generation of tumor targeting
treatments.  Its headquarters are located in Madison, Wisconsin.

The report from the Company's independent accounting firm Baker
Tilly Virchow Krause, LLP, in Madison, Wisconsin, on the
consolidated financial statements for the year ended Dec. 31, 2017,
includes an explanatory paragraph stating that the Company has
suffered recurring losses from operations and has a net capital
deficiency that raise substantial doubt about its ability to
continue as a going concern.

Cellectar reported a net loss attributable to common stockholders
of $15.01 million for the year ended Dec. 31, 2017, following a net
loss attributable to common stockholders of $9.36 million for the
year ended Dec. 31, 2016.  As of March 31, 2018, Cellectar had
$9.56 million in total assets, $2.11 million in total liabilities
and $7.45 million in total stockholders' equity.


CELLECTAR BIOSCIENCES: Receives FDA RPDD Designation for CLR 131
----------------------------------------------------------------
The U.S. Food and Drug Administration (FDA) has granted Rare
Pediatric Disease Designation (RPDD) to CLR 131, Cellectar
Biosciences's lead Phospholipid Drug Conjugate (PDC) product
candidate, for the treatment of Ewing's sarcoma, a rare pediatric
cancer.

"We are delighted to announce receipt of our third RPDD from the
FDA, which underscores Cellectar's commitment to rare pediatric
cancers.  There is a critical need to develop new therapies to
fight deadly childhood cancers such as Ewing's sarcoma, and CLR 131
has shown early promise in this arena," said John Friend, M.D.,
chief medical officer of Cellectar Biosciences.  "This designation,
combined with our receipt of FDA Orphan Drug Designation for
Ewing's sarcoma last month, will help support our efforts to
optimize the drug development path in this indication and, if
successful, enable this new therapeutic candidate is made available
to patients as rapidly as possible."

Since March 2018 the FDA has granted RPDDs to CLR 131 for the
treatment of three separate rare disease indications including
neuroblastoma, rhabdomyosarcoma and now Ewing's sarcoma.  Should
CLR 131 be approved by the FDA in any of these indications, the
RPDD may enable Cellectar to receive a priority review voucher.
Priority review vouchers can be used by the sponsor to receive
priority review designation for a future NDA or BLA submission,
which could reduce the FDA review time from twelve months to eight
months.  Currently, these vouchers can also be transferred or sold
to another entity.  Since the beginning of 2017, six priority
review vouchers were sold for between $80 million and $150 million
each.

The FDA grants RPDD for diseases that primarily affect children
from birth to age 18, and affect fewer than 200,000 persons in the
U.S.  This program is intended to encourage development of new
drugs and biologics for the prevention and treatment of rare
pediatric diseases.

Cellectar plans to evaluate CLR 131 in a Phase 1 clinical study for
the treatment of pediatric patients with Ewing's sarcoma,
rhabdomyosarcoma, osteosarcoma, neuroblastoma, high-grade glioma
and lymphomas.  Cellectar has received clearance from the FDA for
an accelerated Phase 1 trial designed to evaluate the safety,
tolerability, pharmacokinetics and pharmacodynamics of CLR 131 in
pediatric patients with these cancer types.  Further details about
the trial can be found at clinicaltrials.gov using the identifier
number NCT03478462.

                  About Cellectar Biosciences

Cellectar Biosciences -- http://www.cellectar.com/-- is a clinical
stage biopharmaceutical company focused on the discovery,
development and commercialization of targeted treatments for cancer
and leveraging its proprietary phospholipid drug conjugate (PDC)
platform to develop the next generation of tumor targeting
treatments.  Its headquarters are located in Madison, Wisconsin.

The report from the Company's independent accounting firm Baker
Tilly Virchow Krause, LLP, in Madison, Wisconsin, on the
consolidated financial statements for the year ended Dec. 31, 2017,
includes an explanatory paragraph stating that the Company has
suffered recurring losses from operations and has a net capital
deficiency that raise substantial doubt about its ability to
continue as a going concern.

Cellectar reported a net loss attributable to common stockholders
of $15.01 million for the year ended Dec. 31, 2017, following a net
loss attributable to common stockholders of $9.36 million for the
year ended Dec. 31, 2016.  As of June 30, 2018, Cellectar had $6.99
million in total assets, $2.28 million in total liabilities and
$4.70 million in total stockholders' equity.


CHRESTOTES INC: Oct. 18 Plan Confirmation Hearing Set
-----------------------------------------------------
Bankruptcy Judge Scott C. Clarkson approved Chrestotes, Inc.'s
amended disclosure statement filed May 18, 2018.

Those entitled to vote on the Amended Plan of Reorganization will
have until Sept. 7, 2018 at 5:00 p.m. to vote and return their
ballots to Debtor’s counsel.

Interested parties will have until Sept. 7, 2018 to file and serve
any objections to confirmation of Debtor’s Amended Plan of
Reorganization.

The Court will conduct a hearing on Oct. 18, 2018 at 11:00 a.m. to
consider confirmation of Debtor’s Amended Plan of
Reorganization.

                      About Chrestotes, Inc.

Chrestotes, Inc., owns 3 single family residences.  It rents those
three properties for fair rental value which is virtually its only
source of income.  Chrestotes also owns and receives rent for a
vehicle.

Chrestotes filed a Chapter 11 bankruptcy petition (Bankr. C.D.Cal.
Case No. 17-12660) on July 1, 2017, disclosing total assets of
$3.12 million and total liabilities of $4.92 million.  Dolly
Valdivia, secretary, signed the petition.

The Hon. Scott C. Clarkson presides over the case.  

The Law Offices of David A. Tilem is the Debtor's counsel.


CLICKAWAY CORP: Taps Crawford Pimentel Corp as Accountant
---------------------------------------------------------
Clickaway Corporation seeks authority from the U.S. Bankruptcy
Court for the Northern District of California (San Jose) to hire
Crawford Pimentel Corporation, Certified Public Accountants, as its
accountants.

The Debtor needs the services of Crawford Pimentel to complete the
preparation of Debtor's 2017 Federal and State Income Tax Returns.
These tax returns are currently on extension and must be filed not
later than September 15, 2018. Crawford Pimentel may also provide
additional services to the Debtor including preparation of
additional tax returns and other similar filings, and providing
general tax advice to the Debtor in connection with the preparation
of a chapter 11 plan of reorganization.

Crawford Pimentel's hourly rates are:

     Marc Cappelloni                      $285
     Managers and Staff Accountants   $115 to $190

Marc D. Cappelloni, director of Crawford Pimentel Corporation,
Certified Public Accountants, attests that his firm holds no
interest adverse to the Debtor, its estate, or their creditors.

The accountant can be reached through:

         Marc D. Cappelloni
         Crawford Pimentel Corporation
         Certified Public Accountants
         2150 Trade Zone Boulevard, Suite 299
         San Jose, CA 95131
         Tel: (408) 942-6888
         Fax: (408) 942-0194

                     About Clickaway Corporation

Clickaway Corporation, an award winning computer repair, service,
sales and networking company, has been headquartered in Campbell
and serving more than 50,000 customers in Bay Area since 2002.
Clickaway Corp. filed a voluntary Chapter 11 petition (Bankr. N.D.
Cal. Case No. 18-51662) on July 27, 2018, estimating $1 million to
$10 million in assets and liabilities.  The Law Offices of Binder
and Malter, led by name partner Michael W. Malter, serves as
bankruptcy counsel to the Debtor.


CLICKAWAY CORP: Taps Willoughby Stuart Bening as Special Counsel
----------------------------------------------------------------
Clickaway Corporation seeks authority from the U.S. Bankruptcy
Court for the Northern District of California (San Jose) to hire
Willoughby Stuart Bening & Cook, a Professional Corporation, as its
special counsel.

Professional services WSBC will render are:

     a. advise, assist and represent the Debtor with regard to
potential claims for relief against Verizon arising under various
prepetition agreements existing between the Debtor and Verizon and
at law, which are assets of this bankruptcy estate and all matters
related thereto including claims which Verizon may attempt to
assert against the Debtor;

     b. act as co-counsel along with general reorganization counsel
in connection with all adversary proceedings and contested matters
brought by or against Verizon before this Court;

     c. draft, review and edit any and all documents necessary to
effectuate any settlements between the Debtor and Verizon; and,

     d. assist the Debtor in connection with any potential sale of
further assets, including the documentation of such transactions,
the assignment of contracts and related matters.

Bradley A. Bening, attorney and shareholder of Willoughby Stuart
Bening & Cook, a Professional Corporation, attests that WSBC is
disinterested, as that term is defined in 11 U.S.C. Sec. 101(14),
and does not hold or represent an interest adverse to the Debtor or
to this bankruptcy estate as to the matters upon which it is to be
employed.

WSBC's hourly rates are:

     Partners         $450
     Associates       $350
     Paralegals       $175

The counsel can be reached through:

         Bradley A. Bening, Esq.
         Willoughby, Stuart, Bening & Cook
         A Professional Law Corporation
         50 West San Fernando Street, Suite 400
         San Jose, CA 95113
         Phone: 408-289-1972

               About Clickaway Corporation

Clickaway Corporation, an award winning computer repair, service,
sales and networking company, has been headquartered in Campbell
and serving more than 50,000 customers in Bay Area since 2002.
Clickaway Corp. filed a voluntary Chapter 11 petition in the United
States Bankruptcy Court (Bankr. N.D. Cal. Case No. 18-51662) on
July 27, 2018, estimating $1 million to $10 million in assets and
liabilities.  The Law Offices of Binder and Malter, led by name
partner Michael W. Malter, serves as bankruptcy counsel to the
Debtor.


CLINICA SANTA ROSA: Plan Confirmation Hearing Set for Sept. 20
--------------------------------------------------------------
The U.S. Bankruptcy Court for the District of Puerto Rico is set to
hold a hearing on Sept. 20 to consider confirmation of the Chapter
11 plan of reorganization for Clinica Santa Rosa Inc.

The hearing will take place at the Jose V. Toledo Federal Building
& US Courthouse, Courtroom 5.

Under the latest plan, the U.S. Department of Agriculture Rural
Development, a Class 2 secured creditor, will be paid the sum of
$2.4 million.

Upon confirmation of the plan, Clinica Santa Rosa will transfer to
Mennonite General Hospital, Inc. the real property and equipment
over which USDA Rural holds a secured interest or a lien.  These
properties will be transferred free and clear of liens.  

The transfer of the real property will have the benefits of the
exemption provided for by section 1146(a) of the Bankruptcy Code,
and will not be subject to any stamp tax or similar tax.  Any
deficiency resulting upon deducting the transfer value from the
total amount of USDA Rural's claim will be considered a general
unsecured claim within Class 7, according to the company's amended
plan filed on Aug. 2.

A copy of the amended plan of reorganization is available for free
at http://bankrupt.com/misc/prb16-09033-286.pdf

                  About Clinica Santa Rosa

Clinica Santa Rosa, Inc., engaged in a healthcare business, filed a
Chapter 11 petition (Bankr. D.P.R. Case No. 16-09033) on Nov. 14,
2016.  The petition was signed by Fernando Alarcon Ocasio,
president.  At the time of the filing, the Debtor estimated assets
at $1 million to $10 million and liabilities $10 million to $50
million.

The Debtor is represented by Antonio I. Hernandez Santiago, Esq.

The U.S. Trustee for the District of Puerto Rico appointed Edna
Diaz De Jesus and the Patient Care Ombudsman for Clinica Santa
Rosa.

On May 22, 2018, the Debtor filed a disclosure statement, which
explains its proposed Chapter 11 plan of reorganization.


COATES INTERNATIONAL: Incurs $1.7 Million Net Loss in 2nd Quarter
-----------------------------------------------------------------
Coates International, Ltd., has filed with the Securities and
Exchange Commission its Quarterly Report on Form 10-Q reporting a
net loss of $1.66 million on $4,800 of total revenues for the three
months ended June 30, 2018, compared to a net loss of $3.97 million
on $4,800 of total revenues for the same period during the prior
year.

For the six months ended June 30, 2018, the Company reported a net
loss of $3 million on $9,600 of total revenues compared to a net
loss of $4.81 million on $9,600 of total revenues for the same
period during the prior year.

As of June 30, 2018, Coates had $2.20 million in total assets,
$8.75 million in total liabilities and a total stockholders'
deficiency of $6.54 million.

"Although we incurred substantial net losses for the three months
ended June 30, 2018 and 2017 of ($1,668,402) and ($3,972,436),
respectively, it is important to consider that a substantial
portion of these losses resulted from non-cash expenses required to
be recorded for financial reporting purposes in accordance with
GAAP.  These net losses should be considered in view of the fact
that actual cash used in operating activities amounting to
($128,813) and ($406,514) in 2018 and 2017, respectively, was
significantly less than these reported net losses," the Company
said.

There were no sales for the three months ended June 30, 2018 and
2017.

Sublicensing fee revenue for the three months ended June 30, 2018
and 2017 amounted to $4,800 and $4,800, respectively.  Sublicensing
fees are being recognized by amortizing the license deposit of
$300,000 on the Canadian License over the approximate remaining
life of the last CSRV technology patent in force.

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

                     https://is.gd/6mSVyd

                         About Coates
  
Based in Wall Township, N.J., Coates International, Ltd. (OTC BB:
COTE) -- http://www.coatesengine.com/-- has been developing over a
period of more than 20 years the patented Coates Spherical Rotary
Valve system technology which is adaptable for use in piston-driven
internal combustion engines of many types. Independent testing of
various engines in which the Company incorporated its CSRV system
technology confirmed meaningful fuel savings when compared with
internal combustion engines based on the conventional "poppet
valve" assembly prevalent in most internal combustion engines
throughout the world.  In addition, the Company's CSRV Engines
produced only ultra-low levels of harmful emissions while in
operation.  Engines operating on the CSRV system technology can be
powered by a wide selection of fuels.  The Company was incorporated
on Aug. 31, 1988.

Coates incurred a net loss of $8.38 million for the year ended Dec.
31, 2017, compared to a net loss of $8.35 million for the year
ended Dec. 31, 2016.  As of March 31, 2018, Coates had $2.25
million in total assets, $8.63 million in total liabilities and a
total stockholders' deficiency of $6.37 million.

The report from the Company's independent accounting firm MSPC,
Certified Public Accountants and Advisors, on the consolidated
financial statements for the year ended Dec. 31, 2017, includes an
explanatory paragraph stating that the Company continues to have
negative working capital, negative cash flows from operations,
recurring losses from operations, and a stockholders' deficiency.
These conditions raise substantial doubt about the Company's
ability to continue as a going concern.


COMSTOCK RESOURCES: Stockholders Elected Nine Directors
-------------------------------------------------------
Comstock Resources, Inc., held its 2018 Annual Meeting of
Stockholders on Aug. 10, 2018, at which the stockholders:

   (1) approved the issuance of up to 88,571,429 shares of the
       Company's common stock in exchange for acquiring certain
       assets;

   (2) adopted the Second Amended and Restated Articles of
       Incorporation;

   (3) elected Jay M. Allison, Roland O. Burns, Elizabeth B.
       Davis, Morris E. Foster, David K. Lockett, Cecil E. Martin,

       Frederic D. Sewell, David W. Sledge and Jim L. Turner
       to the Board of Directors; and

   (4) ratified the appointment of Ernst & Young LLP as the
       Company's independent registered public accounting firm for
  
       the fiscal year ending December 31, 2018.

                         About Comstock

Comstock Resources, Inc. (NYSE: CRK) is an independent energy
company based in Frisco, Texas and is engaged in oil and gas
acquisitions, exploration and development primarily in Texas and
Louisiana.

Comstock incurred a net loss of $111.4 million for the year ended
Dec. 31, 2017, compared to a net loss of $135.1 million for the ear
ended Dec. 31, 2016.  As of June 30, 2018, Comstock Resources had
$921.3 million in total assets, $1.36 billion in total liabilities
and a total stockholders' deficit of $442.4 million.


CONCORDIA INTERNATIONAL: Reports $180M Second Quarter Net Loss
--------------------------------------------------------------
Concordia International Corp. reported its financial and
operational results for the three and six months ended June 30,
2018.

"Concordia's second quarter results were in line with management's
forecasts," said Graeme Duncan, chief executive officer of
Concordia.  "During the quarter, the Company also made important
progress towards the completion of its recapitalization transaction
and alignment of its leadership team.  I believe with great
conviction that a stronger capital structure and aligned leadership
team will provide us with the opportunity to become a leader in
European specialty, off-patent medicines going forward."

Concordia also announced the appointment of Robert Sully as general
counsel effective Aug. 31, 2018.  Mr. Sully was previously general
counsel at AMCo and has deep experience in legal M&A as well as 14
years of litigation experience within Europe.

Mr. Sully will replace Francesco Tallarico, current chief legal
officer and secretary of Concordia.  Mr. Tallarico will continue in
his role as chief legal officer and secretary, based in
Mississauga, Canada, until Aug. 31, 2018.  Mr. Tallarico will
remain with the Company in a transitory role until Sept. 30, 2018.

"Francesco will be leaving the Company to pursue the next step in
what I am sure will continue to be a very successful career,"
continued Mr. Duncan.  "On behalf of our board, I would like to
thank Francesco, who has been a key part of the executive team
since the Company's inception and has been instrumental in leading
the Company through to what we believe will be the successful
closing of our recapitalization transaction.  We are also delighted
to welcome Rob to the executive team.  He brings outstanding legal
skillsets to Concordia and we look forward to working closely with
him."   

Consolidated Second Quarter 2018 Financial and Operational Results

   * Reported second quarter revenue of $139.5 million, compared
     to $160.8 million for the second quarter of 2017, and $152.3
     million for the first quarter of 2018.

   * GAAP net loss for the second quarter of 2018 of $180.0
     million.

   * Reported second quarter Adjusted EBITDA of $66.8 million,
     compared to $81.8 million for the second quarter of 2017, and
     $72.0 million for the first quarter of 2018.

   * Generated cash flows from operating activities of $83.9
     million in the first six months of 2018, compared to $155.6
     million during the same period in 2017.

   * As of June 30, 2018, the Company had a cash balance of $306
     million, which includes $46.5 million of restricted cash; $44
     million of the restricted cash represents cash held in escrow

     in connection with the Recapitalization Transaction.

   * On June 26, 2018, Concordia announced that it obtained a
     final court order from the Ontario Superior Court of Justice

     (Commercial List) approving the Company's plan of arrangement

     under the Canada Business Corporations Act pursuant to which
     it will implement its recapitalization transaction.  The
     closing of the Recapitalization Transaction is expected to be
     completed on or about Aug. 14, 2018, subject to the
     satisfaction or waiver of all other conditions to the CBCA
     Plan.

Second Quarter 2018 Segment Results
Concordia International segment's revenue for the second quarter of
2018 was $106.7 million compared to $113.0 million in the first
quarter of the 2018.

The sequential decline is primarily comprised of $2.1 million of
foreign exchange losses arising from the weakening of the Great
British Pound against the U.S. dollar; $0.7 million lower revenue
from Prednisolone; $0.6 million lower revenue from
Propylthiouracil; and $0.6 million lower revenue from Carbimazole,
partially offset by $1.1 million higher revenue from Flurbiprofen.
The remaining decrease was primarily due to general competitive
market pressures across the Concordia International segment's
product portfolio.

Revenue for the second quarter of 2018 decreased by $8.7 million or
8%, compared to the corresponding period in 2017.

The year-over-year decrease was primarily attributable to ongoing
competitive market pressures in the Company's UK business,
partially offset by the impact of the GBP strengthening against the
U.S. dollar during the comparative period.

Concordia North America segment's second quarter 2018 revenue of
$32.8 million was 17% lower than first quarter 2018 revenue of
$39.3 million primarily due to lower authorized generic product
sales and lower sales from Photofrin.

Revenue for the second quarter of 2018 decreased by $12.6 million
or 28 per cent compared to the corresponding period in 2017.  The
decrease was primarily driven by continued competitive pressure on
certain key products in the U.S. portfolio including Donnatal,
Plaquenil AG and Lanoxin AG.

Pipeline Update

In the second quarter of 2018, Concordia launched two new products
into markets that have a current IMS estimated market value in
excess of $85 million.

Concordia also has 25 products that have already been approved or
are awaiting approval by the regulators.  These products, if
launched, are expected to compete in markets that have a current
IMS estimated market value in excess of $179 million.

In addition, the Company currently has 19 products under
development that are anticipated to launch in the next three to
five years.  These products, if launched, are expected to compete
in markets that have a current IMS estimated market value in excess
of $1.6 billion.

The Company believes that these products include several
second-to-market or early-to-market opportunities for
difficult-to-make products.

Additionally, Concordia has 15 products identified for potential
development that if launched, are expected to compete in markets
that have a current IMS estimated market value in excess of $390
million.

Therefore, in total, Concordia's current pipeline is now comprised
of approximately 59 products that could compete in markets that
have a current IMS estimated market value of approximately $2.2
billion.

With its recently announced leadership transition, the Company will
continue to evaluate the composition of its pipeline of medicines.

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

                      https://is.gd/71Ruy8

                         About Concordia

Based in Ontario, Canada, Concordia -- http://www.concordiarx.com/
-- is an international specialty pharmaceutical company with a
diversified portfolio of more than 200 patented and off-patent
products, and sales in more than 90 countries.  Going forward, the
Company is focused on becoming a leader in European specialty,
off-patent medicines.  Concordia operates out of facilities in
Oakville, Ontario and, through its subsidiaries, operates out
facilities in Oakville, Ontario and, through its subsidiaries,
operates out of facilities in Bridgetown, Barbados; London, England
and Mumbai, India.

Concordia reported a net loss of US$1.59 billion for the year ended
Dec. 31, 2017, compared to a net loss of US$1.31 billion for the
year ended Dec. 31, 2016.  As of March 31, 2018, Concordia had
US$2.32 billion in total assets, US$4.30 billion in total
liabilities and a total shareholders' deficit of US$1.97 billion.

                           *    *    *

As reported by the TCR on Aug. 3, 2018, S&P Global Ratings raised
its issuer credit rating on Mississauga, Ontario, Canada-based
Concordia International Corp.'s long-term issuer credit rating to
'B-' from 'D'.  "Our ratings on Concordia reflect our belief that
its capital structure is now sustainable following the $2.4 billion
reduction in debt that reduced interest expense by about $170
million annually.  We believe the rating is constrained by
Concordia's limited track record of execution of the new strategy
focused on marketing niche international off-patent pharmaceutical
products," S&P said.

Also in August 2018, Moody's Investors Service assigned to
Concordia International Corp. a 'B3' Corporate Family Rating (CFR)
and a 'B3-PD' Probability of Default Rating (PDR).  Concordia's
'B3' Corporate Family Rating reflects its high pro forma financial
leverage, which Moody's believes will be around 6 times debt/EBITDA
at the end of 2018.


CONCORDIA INTERNATIONAL: Will File Recapitalization Related Docs
----------------------------------------------------------------
In connection with the previously announced recapitalization
transaction to be implemented pursuant to Concordia International
Corp's plan of arrangement under the Canada Business Corporations
Act, the Company has substantially finalized the following
documents, each of which is to be finalized and executed on the
implementation of the Recapitalization Transaction:

   * the indenture to be entered into by Concordia, as issuer,
     certain subsidiaries of Concordia as guarantors party thereto
     from time to time, and GLAS Trust Company LLC, as trustee and
     collateral agent, pursuant to which the new senior secured
     notes to be issued pursuant to the CBCA Plan will be issued
     by Concordia; and

   * the credit and guaranty agreement to be entered into by
     Concordia, as borrower, certain subsidiaries of Concordia as
     guarantors party thereto from time to time, GLAS Trust
     Company LLC, as administrative and collateral agent, and the
     lenders party thereto from time to time, pursuant to which
     the new senior secured term loans to be issued pursuant to
     the CBCA Plan will be issued by Concordia, each as further
     described in the Company's management information circular
     dated May 15, 2018.

The substantially final version of the New Senior Secured Notes
Indenture and the New Senior Secured Term Loan Agreement will be
posted for review on the Company's website at www.concordiarx.com
and under the Company's profile on SEDAR at www.sedar.com and on
EDGAR at www.sec.gov.  The final versions of these documents will
be posted following implementation of the Recapitalization
Transaction under the Company's profile on SEDAR and on EDGAR.

The Company also intends to make available for review the
substantially final version of the investor rights agreement to be
entered into by Concordia and the parties participating in its
private placement in connection with the Recapitalization
Transaction, and the substantially final version of the previously
announced and posted amendments to the articles of Concordia to
become effective on the Effective Date pursuant to the CBCA Plan.
Concordia will issue a press release once these documents have been
posted for viewing.

The Company is also extending the closing date of the
Recapitalization Transaction.  It is expected that the
Recapitalization Transaction will be completed as soon as possible
and before the end of the Company's third fiscal quarter, subject
to the satisfaction or waiver of all other conditions to the CBCA
Plan.

Management Private Placement

In connection with the Recapitalization Transaction, the Company
intends to complete a non-brokered private placement whereby
certain members of management will subscribe for up to 85,000
limited voting shares of the Company in aggregate.

The Management Private Placement will occur immediately after
completion of the Recapitalization Transaction at an issue price of
US$13.69 per limited voting share of the Company, for aggregate
proceeds of up to US$1,163,650.  The Issue Price is equal to the
price per limited voting share that will be paid by participants in
the US$586.5 million private placement that is included as part of
the Recapitalization Transaction and the CBCA Plan.

Immediately following implementation of the CBCA Plan and prior to
completion of the Management Private Placement, there will be
approximately 48,854,292 limited voting shares of the Company
issued and outstanding.  The Management Private Placement will
increase the number of issued and outstanding limited voting shares
by up to 85,000, to up to approximately 48,939,292, representing an
increase of up to approximately 0.17%.

Closing of the Management Private Placement is subject to certain
conditions, including the approval of the Toronto Stock Exchange.
The TSX requires that shareholder approval be obtained in
connection with a private placement wherein the price per listed
security will be below the maximum discount to "market price"
permitted by Section 607(e) of the TSX Company Manual.  Pursuant to
the Manual, "market price" will generally be determined based on
the five-day volume-weighted average trading price of the
applicable security.  As the Company's authorized capital that is
expected to be listed on the TSX will only include limited voting
shares following implementation of the CBCA Plan, which will occur
immediately prior to the completion of the Management Private
Placement, there is currently no 5-day VWAP available. Accordingly,
shareholder approval of the Management Private Placement will be
sought.  With the permission of the TSX, the Company intends to
obtain shareholder approval for the completion of the Management
Private Placement by way of written consents in lieu of a meeting
pursuant to Section 604(d) of the Manual. Pursuant to the Manual,
the Management Private Placement will not close any earlier than
five business days after the date hereof.

The Management Participants are "insiders" under the Ontario
Securities Act and "related parties" under Multilateral Instrument
61-101 -- Protection of Minority Security Holders.  The Management
Private Placement constitutes a "related party transaction" within
the meaning of MI 61-101; however, the Company is exempt from the
valuation and minority shareholder approval requirements of MI
61-101 under Sections 5.5(a) and 5.7(a) of MI 61-101,
respectively.

The subscription agreements to be executed in connection with the
Management Private Placement will prohibit the Management
Participants from selling any of their limited voting shares of the
Company during the six-month period following implementation of the
CBCA Plan, subject to customary exceptions.

Disclosure of Certain Information Pursuant to Confidentiality
Agreements

Concordia also announced the disclosure of certain non-public
information that has been provided to certain Secured Debtholders
and Unsecured Debtholders that entered into confidentiality
agreements with Concordia in connection with advancing the
Recapitalization Transaction.  Concordia is now publicly disclosing
the Disclosure Materials pursuant to its obligations under the
Confidentiality Agreements and will host the Disclosure Materials
on its website in the Investors section.  Concordia urges investors
not to place any reliance on the Disclosure Materials as such
information is outdated.

Any financial projections or forecasts included in the Disclosure
Materials were not prepared with a view toward public disclosure or
compliance with the published guidelines of the United States
Securities and Exchange Commission, applicable Canadian securities
regulatory authorities or the guidelines established under the
International Financial Reporting Standards.  The projections do
not purport to present the Company's financial condition in
accordance with IFRS.  The projections are unaudited and were
prepared for internal use, capital budgeting and other management
decisions and are subjective in many respects.  The projections
reflect numerous assumptions made by management of the Company with
respect to financial condition, business and industry performance,
general economic, market and financial conditions, and other
matters, all of which are difficult to predict, and many of which
are beyond the Company's control.  Accordingly, there can be no
assurance that the assumptions made in preparing the projections
will prove accurate.  It is expected that there will be differences
between actual and projected results, and the differences may be
material, including due to the occurrence of unforeseen events
occurring subsequent to the preparation of the projections.  The
inclusion of the projections in the Disclosure Materials should not
be regarded as an indication that the Company or its
representatives consider the projections to be a reliable
prediction of future events, and the projections should not be
relied upon as such.  Neither Concordia nor any of its affiliates
or representatives has made or makes any representation to any
person regarding the ultimate outcome of the Company's efforts to
realign its capital structure compared to the projections, and none
of them undertakes any obligation to publicly update or revise any
forward-looking statement or forward looking-information, whether
as a result of new information, future events, or otherwise.

                          About Concordia

Based in Ontario, Canada, Concordia -- http://www.concordiarx.com/
-- is an international specialty pharmaceutical company with a
diversified portfolio of more than 200 patented and off-patent
products, and sales in more than 90 countries.  Going forward, the
Company is focused on becoming a leader in European specialty,
off-patent medicines.  Concordia operates out of facilities in
Oakville, Ontario and, through its subsidiaries, operates out
facilities in Oakville, Ontario and, through its subsidiaries,
operates out of facilities in Bridgetown, Barbados; London, England
and Mumbai, India.

Concordia reported a net loss of US$1.59 billion for the year ended
Dec. 31, 2017, compared to a net loss of US$1.31 billion for the
year ended Dec. 31, 2016.  As of March 31, 2018, Concordia had
US$2.32 billion in total assets, US$4.30 billion in total
liabilities and a total shareholders' deficit of US$1.97 billion.

                           *    *    *

As reported by the TCR on Aug. 3, 2018, S&P Global Ratings raised
its issuer credit rating on Mississauga, Ontario, Canada-based
Concordia International Corp.'s long-term issuer credit rating to
'B-' from 'D'.  "Our ratings on Concordia reflect our belief that
its capital structure is now sustainable following the $2.4 billion
reduction in debt that reduced interest expense by about $170
million annually.  We believe the rating is constrained by
Concordia's limited track record of execution of the new strategy
focused on marketing niche international off-patent pharmaceutical
products," S&P said.

Also in August 2018, Moody's Investors Service assigned to
Concordia International Corp. a 'B3' Corporate Family Rating (CFR)
and a 'B3-PD' Probability of Default Rating (PDR).  Concordia's
'B3' Corporate Family Rating reflects its high pro forma financial
leverage, which Moody's believes will be around 6 times debt/EBITDA
at the end of 2018.


COSMEDX SCIENCE: Hires Levene Neale as Bankruptcy Counsel
---------------------------------------------------------
Cosmedx Science Inc. seeks authority from the United States
Bankruptcy Court for the Central District of California (Riverside)
to employ Levene, Neale, Bender, Yoo & Brill L.L.P. as general
bankruptcy counsel, effective as of July 19, 2018.

Services required of LNBYB are:

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

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

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

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

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

     f. represent the Debtor with regard to obtaining use of
debtor-in-possession financing and/or cash collateral including,
but not limited to, negotiating and seeking Bankruptcy Court
approval of any debtor in possession financing and/or cash
collateral pleading or stipulation and preparing any pleadings
relating to obtaining use of debtor-in-possession financing and/or
cash collateral;

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

     h. perform any other services which may be appropriate in
LNBYB's representation of the Debtor during its bankruptcy case.

LNBYB's 2018 hourly rates are:

     DAVID W. LEVENE        $595
     DAVID L. NEALE         $595
     RON BENDER             $595
     MARTIN J. BRILL        $595
     TIMOTHY J. YOO         $595
     GARY E. KLAUSNER       $595
     EDWARD M. WOLKOWITZ    $595
     DAVID B. GOLUBCHIK     $595
     BETH ANN R. YOUNG      $580
     MONICA Y. KIM          $580
     DANIEL H. REISS        $580
     IRVING M. GROSS        $580
     PHILIP A. GASTEIER     $580
     EVE H. KARASIK         $580
     TODD A. FREALY         $580
     KURT RAMLO             $580
     JULIET Y. OH           $565
     TODD M. ARNOLD         $565
     CARMELA T. PAGAY       $565
     ANTHONY A. FRIEDMAN    $565
     KRIKOR J. MESHEFEJIAN  $565
     JOHN-PATRICK M. FRITZ  $565
     LINDSEY L. SMITH       $495
     JEFFREY KWONG          $425
     PARAPROFESSIONALS      $250

David B. Golubchik, Esq., a partner at the law firm of Levene
Neale, attests that LNBYB does not hold or represent any interest
materially adverse to the Debtor or the Debtor’s estate, and
LNBYB is a "disinterested person" as that term is defined in
Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     David B. Golubchik, Esq.
     LEVENE, NEALE, BENDER, YOO & BRILL LLP
     10250 Constellation Blvd., Suite 1700
     Los Angeles, CA 90067
     Tel: 310-229-1234
     E-mail: dbg@lnbyb.com

                About Cosmedx Science

Cosmedx Science Inc. -- http://cosmedxscience.com-- is a
full-service cosmetic products manufacturer.  The Company
specializes in anti-aging lotions, creams, serums, AHA/BHA,
stabilized vitamin C, baby care products, bath & body products such
as body washes, shower gels, body lotions, face masks, and body
scrubs.  Cosmedx operates out of approximately 78,000 square feet
facility in Corona, California.

Cosmedx Science Inc. commenced its chapter 11 bankruptcy case by
filing a voluntary petition under Chapter 11 of the Bankruptcy Code
(Bankr. C.D. Cal. Case No. 18-16043) on July 19, 2018.  In the
petition signed by Christopher Amato, president and CEO, the Debtor
estimates $1 million to $10 million in both assets and liabilities.
Judge Wayne E. Johnson presides over the case.  Levene, Neale,
Bender, Yoo & Brill LLP, led by David B. Golubchik, is the Debtor's
counsel.


DISTRIBUTION RESOURCES: Case Summary & 20 Top Unsecured Creditors
-----------------------------------------------------------------
Debtor: Distribution Resources, Inc.
        23001 54th Ave. S.
        Kent, WA 98032

Business Description: Established in 1989, Distribution Resources,
                      Inc. is a warehousing and fulfillment
                      company engaged in handling apparel.
                      Founded by Paul Prusi, DRI provides services

                      including application and printing of price
                      tickets/stickers, adding hangers to
                      garments, prepacking/bundle reconfiguration.
                      DRI is located in Kent, Washington.

Chapter 11 Petition Date: August 13, 2018

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

Case No.: 18-13174

Judge: Hon. Marc Barreca

Debtor's Counsel: Larry B. Feinstein, Esq.
                  LARRY B. FEINSTEIN
                  929 108th Ave. N.E., Suite 1200
                  Bellevue, WA 98004
                  Tel: 425-643-9595
                  E-mail: feinstein1947@gmail.com

Total Assets: $1,100,067

Total Liabilities: $383,847

The petition was signed by Paul F. Prusi, president.

A full-text copy of the petition containing, among other items, a
list of the Debtor's 20 largest unsecured creditors is available
for free at:

                  http://bankrupt.com/misc/wawb18-13174.pdf


DJO FINANCE: Reports Financial Results for Second Quarter 2018
--------------------------------------------------------------
DJO Global, Inc., announced financial results for its public
reporting subsidiary, DJO Finance LLC, for the second quarter ended
June 30, 2018.

On Jan. 1, 2018, DJO adopted Accounting Standards Update 2014-09,
Revenue From Contracts with Customers, (ASC 606).  As a result of
the adoption, in the second quarter the Company reclassified $5.4
million of year-to-date costs from selling, general and
administrative costs to net sales.   

Second Quarter Highlights

   * Net sales grew 5.3% to $310.3 million, or $304.8 million as
     reported with the adoption of ASC 606, compared to $294.7
     million in the prior year period.

   * Operating income increased 296% to $35.8 million from $9.0
     million in the prior year period.

   * Net loss attributable to DJOFL was $13.7 million, compared to

     a net loss of $34.4 million in the prior year period.

   * Adjusted EBITDA continued to expand, increasing 19.0% over
     the prior year quarter to $75.6 million.

Business Transformation

   * The previously announced business transformation continues to
     drive profitability, pushing Adjusted EBITDA margins up 280
     basis points (excluding the impact of ASC 606 adoption) in
     the second quarter of 2018 compared to the prior year, and
     remains on track to deliver 7% to 10% annual cost reductions
     by end of 2018.

   * Including $24.8 million in future annual run-rate savings
     from transformation actions taken to date, Adjusted EBITDA
     for the twelve months ended June 30 was $312.6 million.

"We executed well in the second quarter, continuing to deliver
sustainable value from our transformation efforts, accelerating new
product introductions and overcoming market headwinds on elective
procedures," said Brady Shirley, DJO's president and chief
executiveO oficer.  "I am encouraged by the momentum in our revenue
growth and expanding margins, and continue to anticipate a stronger
trajectory for the balance of our fiscal year."

Mike Eklund, chief financial officer and chief operating officer of
DJO, added, "We continue to work aggressively toward our
profitability goals and are realizing the benefits, with Adjusted
EBITDA for the quarter increasing 19%, or 3.6 times the growth in
revenue, and margins improving about 280 basis points.  Our team
has worked hard on our transformation initiatives to improve
operational efficiency, service levels and customer experience.
This quarter's financial metrics are continued indicators of our
success."

Sales Results

Net sales for DJOFL for the second quarter of 2018 were $310.3
million, an increase of 5.3% from the prior year period, or $304.8
million with the adoption of ASC 606.  On a constant currency
basis, sales increased 3.7%.  For the six months ending June 30,
2018, net sales increased 3.4% to $602.9 million, or $597.5 million
with the adoption of ASC 606.  On a constant currency basis, net
sales for the first half of 2018 increased 1.1% over net sales in
the first half of 2017.  The number of selling days in the quarter
was the same as in the prior year period.

Net sales for DJO's Surgical Implant segment grew 7.9% in the
quarter to $53.9 million.  The company's shoulder implant product
line was a key contributor with strong double-digit growth compared
to the same quarter in the prior year.  For the six months ending
June 30, 2018, the Surgical Implant segment grew 8.0% over the
prior year period to $107.5 million.

Net sales for DJO's International segment grew 9.3% in the second
quarter to $87.0 million, or 3.5% on a constant currency basis. The
company's sales growth in Germany, France and Australia were
partially offset by market conditions in Canada and the United
Kingdom.  For the six months ending June 30, 2018, the
International segment revenue was $175.6 million, an increase of
11.3%, or 2.8% on a constant currency basis.

Net sales for DJO's Recovery Sciences segment were $37.5 million in
the second quarter, a year-over-year decrease of 3.4%. Strong
growth in the segment's Regeneration CMF product line was offset by
softness in the Chattanooga product line compared to the prior year
period.  For the six months ending June 30, 2018, the Recovery
Sciences segment declined 5.1% to $73.3 million.

Net sales for DJO's Bracing and Vascular segment grew 4.4% to
$131.9 million in the second quarter, or $126.5 with the adoption
of ASC 606.  There was strong growth in the segment’s DonJoy
product line, partially offset by weakness in the Dr. Comfort
footwear product line.  Strong demand for new products, strength in
acute care and continued progress in transformation initiatives to
improve service levels contributed to the results.  For the six
months ending June 30, 2018, Bracing and Vascular net sales were
$246.4 million, a decline of 0.8% from the first half of 2017, or
$241.0 million with the adoption of ASC 606.

Earnings Results

Operating income was $35.8 million in the quarter, an increase of
296% over the prior year period. For the six months ending June 30,
2018, operating income was $69.3 million, an increase of 341% over
the prior year.  Net loss attributable to DJOFL was $13.7 million
in the quarter compared to $34.4 million in the prior year period.
For the six months ended June 30, net loss was $31.3 million
compared to $74.4 million in the six month ended July 1, 2017.

Adjusted EBITDA for the second quarter was $75.6 million, an
increase of 19.0% from the prior year period, or 17.0% on the basis
of constant currency.  For the six months ended June 30, 2018,
Adjusted EBITDA was $140.4 million, up 16.2% from the prior year,
or 14.5% on a constant currency basis.  Including projected future
run-rate savings of $24.8 million from cost savings programs
currently underway as permitted under our credit agreement and the
indentures governing our outstanding notes, Adjusted EBITDA for the
twelve months ended June 30, 2018 was $312.6 million.

Net cash provided by continuing operating activities was $9.0
million for the six months ended June 30, 2018 compared to $38.1
million for the six months ended July 1, 2017. The change in cash
flow was primarily attributable to higher inventory balances to
allow for the modernization and consolidation of distribution
facilities as part of the Company's transformation initiatives, and
to the payment in 2018 of certain non-recurring costs accrued in
2017.

The Company defines Adjusted EBITDA as net (loss) income
attributable to DJOFL plus net interest expense, income tax
provision (benefit), and depreciation and amortization, further
adjusted for certain non-cash items, non-recurring items and other
adjustment items as permitted in calculating covenant compliance
under the Company's secured term loan and revolving credit
facilities and the indentures governing its 8.125% second lien
notes and its 10.75% third lien notes.

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

                        https://is.gd/LCGFZ9

                         About DJO Finance

Vista, California-based DJO Finance LLC --
http://www.DJOglobal.com/-- is a global developer, manufacturer
and distributor of medical devices with a broad range of products
used for rehabilitation, pain management and physical therapy.  The
Company's products address the continuum of patient care from
injury prevention to rehabilitation after surgery, injury or from
degenerative disease, enabling people to regain or maintain their
natural motion.

DJO Finance reported a net loss of $35.09 million in 2017 compared
to a net loss of $285.7 million in 2016.  As of Dec. 31, 2017, DJO
Finance had $2.02 billion in total assets, $2.81 billion in total
liabilities and a total deficit of $790.5 million.

                           *    *    *

In April 2018, Moody's Investors Service affirmed its 'Caa1'
Corporate Family Rating of DJO Finance LLC.  The affirmation of
DJO's 'Caa1' CFR reflects that, while the company's overall
liquidity profile has improved, the company remains highly
leveraged with debt/EBITDA in excess of 9.0x.  Further, the company
faces significant refinancing risk as the majority of its debt
comes due in 2020.




DJO GLOBAL: S&P Alters Outlook to Stable & Affirms 'B-' ICR
-----------------------------------------------------------
S&P Global Ratings affirmed its 'B-' issuer credit rating on
orthopedic products and devices manufacturer DJO Global. S&P also
has revised the outlook to stable from negative.

S&P said, "At the same time, we affirmed our issue-level ratings on
the company's $150 million revolver due 2020, $1.055 billion
first-lien secured term loan due 2020, $1.015 billion second-lien
notes due 2021, and $298.4 million third-lien notes due 2020,
issued by DJO Finance LLC.

"The 'B+' issue-level and '1' recovery ratings on the company's
$150 million revolver and its $1.055 billion first-lien secured
term loan indicate our expectation for very high (90%-100%; rounded
estimate: 95%) recovery in the event of a payment default.

"The 'CCC' issue-level and '6' recovery ratings on the company's
$1.015 billion second-lien notes indicate our expectation for
negligible (0%-10%; rounded estimate: 5%) recovery in the event of
a payment default.

"The 'CCC' issue-level and '6' recovery ratings on the company's
$298.4 million third-lien notes indicate our expectation for
negligible (0%-10%; rounded estimate: 5%) recovery in the event of
a payment default.

"The rating affirmation and outlook revision to stable from
negative reflect the company's performance improvement over the
past several quarters. It also reflects our increasing confidence
in management's ability to execute its business transformation
initiatives, resulting in improved leverage reduction and cash flow
generation starting in 2018.

"The stable rating outlook reflects our expectation that DJO Global
will continue to improve its operating performance and generate
modest free cash flow of $15 million-$20 million in 2018, further
improving in 2019 as restructuring costs subside and EBITDA
expands. It also reflects our expectations that the company will
address the debt that will mature in 2020 over the coming
quarters."



ENDEAVOUR ENERGY: Moody's Hikes CFR to B1 & Sr. Unsec. Notes to B2
------------------------------------------------------------------
Moody's Investors Service upgraded Endeavor Energy Resources,
L.P.'s Corporate Family Rating to B1 from B2, Probability of
Default Rating to B1-PD from B2-PD and the senior unsecured notes
rating to B2 from B3. The rating outlook is stable.

"Endeavor has substantially increased its production and reserves
through 2017 and 2018, and improved its financial leverage and cash
flow metrics. Benefiting from the large cash balance and the
improved commodity price environment, the company pursued an
aggressive drilling program without increasing its debt burden",
commented Sreedhar Kona, Moody's senior analyst. "The company's
projected growth and lower cash flow outspend contribute to the
stable outlook."

Issuer: Endeavor Energy Resources, L.P.

Upgrades:

Corporate Family Rating, Upgraded to B1 from B2

Probability of Default Rating, Upgraded to B1-PD from B2-PD

Senior Unsecured Regular Bond/Debentures, Upgraded to B2 (LGD4)
from B3 (LGD 4)

Outlook Actions:

Outlook, Stable

RATINGS RATIONALE

Endeavor's CFR upgrade is driven by the company's growing size, and
a substantial improvement in financial leverage and cash flow
metrics. Moody's projects Endeavor's debt to average daily
production to be approximately $18,000 per boepd and retained cash
flow to debt to be approximately 50% at year-end 2018. Although
Endeavor's aggressive drilling program through 2019 will result in
moderate elevation of debt, the increase in production will cushion
any significant weakening of these metrics. Endeavor accelerated
its drilling program through 2018 and raised average daily
production to 65,000 boed in the second quarter 2018. As the
company gains more scale, the increased cash flow generation will
reduce the company's cash flow outspend. Moody's expects the
company to achieve cash flow neutrality in 2020.

Endeavor's B1 CFR reflects the company's relatively small scale,
albeit rapidly growing, single-basin concentration in the Permian's
Midland Basin and the potential risk of lower realized oil price
due to the Permian Basin takeaway capacity constraints. While
Moody's expects the Midland-Cushing price differentials will trend
higher until Permian Basin takeaway capacity improves, Endeavor has
modestly mitigated the risk to its realized pricing by entering
into modest basis hedges.

Moody's expects Endeavor to maintain adequate liquidity through
2019. The company had approximately $140 million of cash as of June
30, 2018 and $490 million of availability under its $500 million
borrowing base revolving credit facility due 2023. As the company
continues to grow in 2018 and 2019, its will draw on the existing
facilities to fund $1.25 billion in capital spending in 2018,
including some bolt-on acquisitions, and $1 billion in capital
spending in 2019. The financial maintenance covenants under
Endeavor's revolving credit agreement include a minimum current
ratio of 1.0x and a maximum net funded debt/EBITDA ratio of 4.0x.
Moody's expects Endeavor will remain in compliance with the
covenants through 2019.

Endeavor's senior unsecured notes ($500 million of 5.5% notes due
2026 and $500 million of 5.75% notes due 2028) are rated B2, one
notch below the CFR, in accordance with Moody's Loss Given Default
Methodology, reflecting their subordinated position to the
company's $500 million secured revolving credit facility due 2023.


The stable outlook reflects Moody's expectation that Endeavor will
trend to positive free cash flow generation, as the company gains
scale and continues to increase its production and reserves.

Endeavor's ratings may be upgraded if the company continues to
deliver production growth while maintaining its retained cash flow
to debt ratio above 40% and delivering solid capital returns, with
LFCR above 1.5x. The company must also reduce cash flow outspend
and maintain good liquidity.

The ratings may be downgraded if Endeavor's RCF to debt ratio falls
towards 20%, liquidity weakens and capital efficiency weakens,
indicated by the leveraged full-cycle ratio (LFCR) falling towards
1.25x.

The principal methodology used in these ratings was Independent
Exploration and Production Industry published in May 2017.

Endeavor is an independent exploration and production (E&P) company
with assets concentrated in the Permian Basin. The company holds a
core net acreage position of approximately 329,000 acres in the
Midland Basin. At December 31, 2017 Endeavor had 216 million boe of
proved reserves of which 124.8 million boe was proved developed.
Founded in 2000, Endeavor is privately-held 100% by Autry Stephens
and family.


ENTRANIA SPRINGS: Case Summary & 3 Unsecured Creditors
------------------------------------------------------
Debtor: Entrania Springs, L.P.
        P.O. Box 130
        Texline, TX 79087

Business Description: Entrania Springs, L.P. is a privately held
                      company whose principal place of business
                      is located at 604 E. Keeler St. Texline,
                      Texas.

Chapter 11 Petition Date: August 13, 2018

Case No.: 18-20282

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

Judge: Hon. Robert L. Jones

Debtor's Counsel: Max Ralph Tarbox, Esq.
                  TARBOX LAW, P.C.
                  2301 Broadway
                  Lubbock, TX 79401
                  Tel: (806)686-4448
                  E-mail: jessica@tarboxlaw.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $10 million to $50 million

The petition was signed by Karen Poole, limited partner.

A full-text copy of the petition containing, among other items, a
list of the Debtor's three unsecured creditors is available for
free at:

             http://bankrupt.com/misc/txnb18-20282.pdf


EPICUREAN LLC: Disposable Income to Fund Proposed Exit Plan
-----------------------------------------------------------
The Epicurean, LLC, filed a disclosure statement explaining its
chapter 11 plan dated August 3, 2018.

The Debtor operates a restaurant business, known as Al Amir, at
1734 Main Street in Columbia, Richland County, South Carolina. The
Debtor is managed by Melissa Peterson and her husband Mohammad
Saadeddin.

The Debtor's management, Ms. Peterson and Mr. Saadeddin will remain
in place at their ordinary compensation during the performance of
the Plan. Based upon the cost reductions and employee wage
structure instituted by the Debtor post-petition, Debtor
anticipates that it will have no less than $3,500 per month of
disposable income which it will commit to funding minimum payments
pursuant to Debtor's Plan. Upon the occurrence that Debtor has
built cash reserves in excess of $7,000, Debtor intends to provide
such additional funds beyond the reserve as payment to its
landlord, Elite Building, LLC.

The Debtor believes and asserts that it has the ability to repay
all creditors in full. The Debtor's Plan calls for stabilization of
the operations of the Restaurant over the course of the Plan term.
The Debtor believes that it can demonstrate the ability to pay the
debts called for in Classes 1-10 of the Plan, therefore the Debtor
asserts that the Plan is not likely to be followed by a liquidation
or the need for further reorganization of the Debtor. The Debtor
has no general unsecured creditors.

A copy of the Disclosure Statement is available at:

      http://bankrupt.com/misc/scb18-01820-28.pdf

                    About The Epicurean

The Epicurean, LLC, filed a Chapter 11 bankruptcy petition (Bankr.
D.S.C. Case No. 18-01820) on April 10, 2018, estimating under $1
million in assets and liabilities.  G. William McCarthy, Esq., at
McCarthy Reynolds & Penn, LLC, serves as the Debtor's counsel.


FRANKLIN ACQUISITIONS: Trustee Selling El Paso Property for $335K
-----------------------------------------------------------------
Ronald E. Ingalls, the Chapter 11 trustee of Franklin Acquisitions,
LLC, asks the U.S. Bankruptcy Court for the Western District of
Texas to authorize the sale of the real property located at 209
Texas Avenue, El Paso Texas, including improvements, to Don Luciano
or assigns for $335,000, subject to higher and better offers.

Franklin Acquisitions acquired the Real Property from William D.
Abraham, Jr. by deed dated July 7, 2014, but not recorded until
June 2, 2017.  The property has a small office building with
improvements consisting of approximately 10,320 sq. ft. which was
built in 1949 according to the El Paso Central Appraisal District.
It is located approximately 0.2 miles from the Bankruptcy Court.

The Trustee as the Seller and Don Luciano or assigns as the Buyer
have entered into a Contract of Sale for the Property, subject to
the Court's approval for $335,000.  The El Paso County Appraisal
District has valued the property at $392,131.  The Debtor has
scheduled the value of the property at $1,339,801.

The Trustee has received a prior offer for the Real Property in the
amount of $275,000 from Miguel Fernandez.  Renaissance El Paso,
J.V. has valued the Real Property at $275,000 in its proposed Plan
of Reorganization.

Following is information about the proposed sale:

     a. The name and address of the proposed buyer or lessee: Don
Luciano or assigns, 1306 Texas Ave., El Paso, TX 79901-1640

     b. The proposed consideration to be received by the estate,
including estimated costs of the sale or lease, including
commissions, auctioneer's fees, costs of document preparation and
recording and any other customary closing costs: $335,000 sales
price and 6% broker's commissions equal to $20,100.  The Seller
will also pay for a title policy, preparation of the deed and bill
of sale, one-half of any escrow fee and costs to record any
documents to cure title objections that Seller must cure.
Additionally, taxes will be pro-rated.

     c.  A description of the estimated or possible tax
consequences to the estate, if known, and how any tax liability
generated by the use, sale or lease of such property will be paid:
Unknown

A preliminary title search and review of the Schedules and proofs
of claim filed in the case indicate the following liens, judgments,
and other claims may exist against the Real Property:

     a. Ad valorem taxes owing to the City of El Paso in the amount
of $26,473 for 2017-2018.

     b. Tax Lien Contract pursuant to Section 32.06 of the Texas
Tax Code dated Oct. 31, 2017 recorded in Clerk's File Number
20170081917, Real Property Records of El Paso County, Texas, and
Transfer of Tax Lien and Certified Statement recorded in Clerk's
File Number 20170095615, Real Property Records of El Paso County,
Texas, both in favor of Propel Financial Services, LLC.

     c. Deed of Trust in favor of Four Jo's, LP dated April 22,
2010 recorded in Clerk's File Number 20110063818, Real Property
Records of El Paso, County, Texas securing a debt in the amount of
$67,998.

Additionally, Ivan Aguilera, IGSFA Management, LLC, Loretta Lynch
and the City of El Paso all hold judgment liens against William D.
Abraham, Jr. which likely attach to the Real Property.

The 2018 ad valorem taxes will be pro-rated between the Trustee and
the Purchaser.  The Real Property will be sold subject to such
taxes.

The Trustee proposes to pay these creditors at closing subject to
the terms stated:

     a. City of El Paso for 2017 ad valorem taxes;

     b. Four Jo's, LP if the parties can reach agreement as to a
payoff amount; and c. Propel Financial if the parties can reach
agreement as to a partial release amount.

All other liens, claims, interests and encumbrances will attach to
the proceeds from the sale.

The sale will be subject to higher and better offers.  If the
Trustee receives any higher and better offers prior to the date set
for the hearing on the Motion, the Trustee will sell the Real
Property to the highest bidder.  The Trustee reserves the right to
conduct the sale by means of sealed bids or an auction in open
court, whichever will be calculated to bring the best price in his
opinion.

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

    http://bankrupt.com/misc/Franklin_Acquisitions_117_Sales.pdf

                  About Franklin Acquisitions

Franklin Acquisitions LLC is a privately-held company whose
principal assets are located at 932 Cherry Hill, El Paso, Texas.
Franklin Acquisitions sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. W.D. Tex. Case No. 18-30185) on Feb. 6,
2018.  In the petition signed by William D. Abraham, member, the
Debtor estimated assets and liabilities of $1 million to $10
million.  

Judge H. Christopher Mott presides over the case.

Ronald E. Ingalls was appointed as the Chapter 11 trustee of
Franklin Acquisitions.  BARRON & NEWBURGER, P.C., serves as the
Trustee's counsel.


FRASER'S BOILER: Settlement Agreement with Certain Insurers Okayed
------------------------------------------------------------------
Bankruptcy Judge Brian D. Lynch granted Fraser's Boiler Service,
Inc.'s Motion for an Order Approving (I) a Settlement Agreement
with Certain Insurers, (II) the Sale of Certain Policies to Certain
Insurers, and (III) Certain Other Relief to be Provided to Certain
Insurers.

Fraser requested that the Court enter an order: (i) approving the
Settlement Agreement and Release, dated Jan. 11, 2018, as later
amended, between and among Fraser's, receiver Resource Transition
Consultants LLC, sole shareholder DJO Services LLC, and Certain
Insurers, (ii) authorizing the sale under the Settlement Agreement
of select insurance policies back to the Certain Insurers pursuant
to Section 363(b) of the Bankruptcy Code free and clear of all
liens, claims, and interests, and (iii) enjoining various claims
against the Certain Insurers pursuant to Section 105 of the
Bankruptcy Code.

The Court finds that approval of the Settlement Agreement is in the
paramount interests of the creditors in this case. The Settlement
Agreement will result in approximately $11.66 million being sent to
the liquidating trust for distribution to creditors with
asbestos-related tort claims. The payments from the Settlement
Agreement are the primary funding for the liquidating trust. The
creditors have indicated their support for the Settlement Agreement
both through the Official Committee of Unsecured Creditors' reply
filed in support of the Motion and by the creditors' pre-petition
votes in favor of a plan of reorganization with the Settlement
Agreement and related liquidating trust as its centerpiece.  The
Court finds that the Settlement Agreement is fair and equitable and
in the best interests of the estate and the creditors.

The Settlement Agreement contemplates that the Certain Insurers'
CGL policies will be sold back to them in a free and clear sale
under Section 363 of the Bankruptcy Code. Property of the estate
may be sold outside of the ordinary course of business.

Fraser's has shown that the proposed sale has a valid business
justification and was proposed in good faith. The sale resolves
several insurance coverage disputes that risk leaving the
asbestos-related tort claimants with no access to insurance
proceeds from some insurers and no entity providing overarching
administration of claims for the benefit of Fraser's claimants. The
sale will effectuate the orderly administration of asbestos-related
tort claims in accordance with Fraser's plan of reorganization,
including allowing claimants to pursue other insurance coverage for
their claims where appropriate. The proposed sale was negotiated in
good faith at arms-length by sophisticated counsel. The proposed
sale is supported by valuable consideration, including payments of
approximately $11.66 million.

Moreover, grounds exist to sell the insurance policies free and
clear of all interests under 11 U.S.C. sections 363(f)(1), (2), and
(5). The policies can be sold free and clear of some interests
under Section 363(f)(2), because the holders of asbestos claims
have given the equivalent of their consent by submitting ballots in
favor of the pre-petition plan of reorganization and by the
Official Committee of Unsecured Creditors' filing of a reply in
support of the Settlement Agreement that includes the free and
clear sale. Finally, the asbestos-related tort claimants could be
compelled to accept a money satisfaction of their interests in the
policies in a legal or equitable proceeding. The Court approves the
proposed sale of certain insurance policies free and clear of all
interests pursuant to Sections 363(b) and (f) of the Bankruptcy
Code.

The bankruptcy case is in re: FRASER'S BOILER SERVICE, INC.,
Debtor, Case No. 18-41245-BDL (Bankr. W.D. Wash.).

A full-text copy of the Court's Memorandum Decision dated July 18,
2018 is available at https://bit.ly/2Mzlwso from Leagle.com.

Fraser's Boiler Service, Inc., Debtor, represented by Eisenhower
Carlson PLLC, Darren R. Krattli -- dkrattli@eisenhowerlaw.com --
Eisenhower Carlson PLLC, Danial D. Pharris, Lasher Holzapfel Sperry
& Ebberson PLLC & Katrina Self -- kself@eisenhowerlaw.com --
Eisenhower Carlson PLLC.

United States Trustee, US Trustee, represented by Sarah R. Flynn.

Mark D Waldron, Creditor Comm Atty, pro se.

Official Unsecured Creditors Committee, Creditor Committee,
represented by Mark D. Waldron , Law Offices of Mark D. Waldron,
PLLC.

                   About Fraser's Boiler Service

Headquartered in Olympia, Washington, Fraser's Boiler Service,
Inc., is a boiler, tank, and shipping container manufacturer.

The Debtor sought chapter 11 protection (Bankr. W.D. Wash. Case No.
18-41245) on April 9, 2018, listing its estimated assets at $10
million to $50 million and estimated liabilities at $50 million to
$100 million. The petition was signed by David J. Gordon,
president.

The Debtor tapped Darren R. Krattli, Esq., of Eisenhower Carlson
PLLC, as its legal counsel.

The Office of the U.S. Trustee appointed an official committee of
unsecured creditors on May 18, 2018.


FREEDOM FILMS: Selling Remnant Assets to Resolve Claim No. 27
-------------------------------------------------------------
Freedom Films, LLC, filed with the U.S. Bankruptcy Court for the
Central District of California a notice of its sale of rights of
the Creditors' Trust in various completed and incomplete film
projects and related intellectual property ("Remnant Assets") in
exchange for the waiver of Claim No. 27 filed by the David C.
Presley Revocable Trust Dated Oct. 18, 1991.

The Debtor owned the Remnant Assets.  The Remnant Assets consist of
any rights the Debtor had at the time of plan confirmation in the
following: (a) distribution rights to the motion pictures Touchback
and Once Fallen; and (b) rights to scripts entitled Weeds, Buck
Rogers, Thunder Run by Ken Nolan, and Race to Save Nome by Warren
Davis.  The Trust has received a couple of residual checks on
account of the Debtor's interests in these various projects.
However, the residuals received since confirmation of the Plan have
totaled less than $500.

As set forth in the Plan, these liens have been asserted against
the Remnant Assets in the bankruptcy, which may or may not be
valid:

     a. Claim No. 23: $8,130 as of 9/11/14 + 18% - InterestSecurity
interest in all right, title and interest of Freedom Films, LLC in
Touchback and all allied, ancillary and subsidiary rights and all
properties and things of value pertaining to the motion picture
Touchback.  Purportedly perfected by USCO; UCC-1 filings.

     b. Claim No. 26: Not less than $585 - Security interest in all
right title and interest of Freedom Films, LLC in Guarding Eddy and
all allied, ancillary and subsidiary rights and all properties and
things of value pertaining to the motion picture Guarding Eddy,
purportedly perfected by UCC-1 and USCO filings.

     c. Claim No. 28: $132,190 as of 9/12/14 + 12% Interest -
Security interest in all right, title and interest of Once Fallen,
LLC in Once Fallen and all allied, ancillary and subsidiary rights
and all properties and things of value pertaining to Once Fallen.

The Creditors' Trust and the Debtor tried to locate one or more
parties that might be interested in purchasing the Remnant Assets,
but due to the nature of the assets and the Creditors' Trust's
inability to make any representations or warranties with respect to
the assets, it has been difficult to locate a buyer.  The
Creditors' Trust is currently holding $44,857.  However, some of
this amount will be needed to pay professional fees associated with
administering the Trust.

The Debtor's confirmed chapter 11 plan provided for the transfer
all of its assets to a Creditors' Trust to be liquidated for the
benefit of creditors.  Currently, other than cash, the only
remaining assets include various rights in and to completed and
incomplete film projects and related intellectual property.  

As far as the Creditors' Trust can ascertain, those rights appear
to include the Remnant Assets.  Among other issues, the Creditor's
Trust has had a difficult time identifying some of the Remnant
Assets with precision.  Some of the Remnant Assets were owned, at
least nominally, by companies affiliated with the Debtor or its
insiders.  Some of the Remnant Assets may have expired by their own
terms.  And some of the Remnant Assets may be subject to liens or
other claims held by third parties.

The Creditors' Trust makes no representations or warranties of any
kind with respect to the Remnant Assets.  The Creditors' Trust and
the Debtor have tried to locate one or more parties that might be
interested in purchasing the Remnant Assets, but, because of the
nature of the assets and the Creditors' Trust's inability to make
any affirmative representations regarding the Remnant Assets, it
has been impossible to locate an arms-length buyer.

Meanwhile, the Creditors' Trust has also been working to resolve a
dispute regarding the Presley Trust.  The Creditors' Trust asserts
that the Presley Trust is an insider of the Debtor and that its
claim is objectionable for several reasons, including that the
claim should be recharacterized as capital contributions and/or
should be subordinated.  However, because the Creditors' Trust has
very little cash on hand, litigating the objection could deplete
all remaining assets.

In order to avoid this result and solve the problems of extracting
any value from the Remnant Assets and resolving Claim No. 27, the
Creditors' Trust has reached an agreement, subject to Court
approval, whereby the Presley Trust would withdraw its claim and
waive any claim it may have against the Debtor and the Creditors'
Trust in exchange for the Creditors' Trusts rights (if any) in the
Remnant Assets. The Creditors' Trust now asks the Court's approval
of the Sale.

The Creditors' Trust is asking authority to sell the Remnant Assets
free and clear of all liens and encumbrances other than those
asserted in the bankruptcy and allowed for by the Plan.  The
Remnant Assets will be sold subject to the Asserted Liens.  The
Creditors' Trust is not aware of any other unrecorded liens or
encumbrances against the Remnant Assets that currently exist.

                      About Freedom Films

Freedom Films, LLC, was a film production company organized under
the laws of the State of California.  Brian Presley was its CEO and
50% shareholder of the Debtor and David Presley was a 50%
shareholder of the Debtor.  

Freedom Films sought Chapter 11 protection (Bankr. C.D. Cal. Case
No. 14-12002) on April 16, 2014.  In the petition signed by Brian
Presley, managing member, the Debtor estimated assets in the range
of $1 million to $10 million and $10 million to $50 million in
debt.  

Judge Maureen Tighe is assigned to the case.

The Debtor tapped M. Jonathan Hayes, Esq., at Simon Resnik Hayes
LLP as counsel.

On May 22, 2014, the United States Trustee appointed an Official
Committee of Unsecured Creditors in the Freedom Films Bankruptcy
Case.  The Committee was comprised of the following creditors: Palo
Verde Fund, L.P., Patterson Thoma Co., Inc., and the International
Alliance of Theatrical Stage Employees.  The Committee chose Palo
Verde Fund, L.P. as its Chairperson.

On Nov. 12, 2015, the Court confirmed the Debtor's Chapter 11 Plan
of Reorganization.  The effective date of the Plan was Nov. 26,
2015.


FREELINC TECHNOLOGIES: Class 3 Unsecured Creditors to Get Equity
----------------------------------------------------------------
FreeLinc Technologies, Inc. and FreeLinc Technologies, LLC on
August 2 filed with the U.S. Bankruptcy Court for the District of
Delaware a disclosure statement, which explains their proposed
Chapter 11 plan.

According to the disclosure statement, on the effective date of the
plan, holders of allowed Class 3 Lender General Unsecured Claims
will receive equity in reorganized FreeLinc Inc. equal to 75% of
the total outstanding amount of shares issued.  Each holder of an
allowed Class 3 claim will receive its pro-rata share of the equity
pool.

FreeLinc Inc. has negotiated a commitment for exit financing with
LaSalle Nova Private Equity SPE/LLC.  The exit financing is
necessary to enable the companies to emerge from Chapter 11
proceedings upon confirmation of the plan and the successful
restructuring of the companies' operations, according to the
disclosure statement.

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

     http://bankrupt.com/misc/deb18-11254-82.pdf

                    About Freelinc Technologies

Headquartered in Boston, Massachusetts, FreeLinc Technologies --
http://www.freelinc.com/-- is a research and development company
focused on the adoption of Near Field Magnetic Induction (NFMI) as
a new wireless standard in the public safety, military, healthcare
and consumer markets. FreeLinc's NFMI solves the security and
reliability problems for Bluetooth and the reading distance
problems for NFC. FreeLinc claims to be the world's only provider
of its NFMI-enabled products and solutions, and has 43+ patents to
protect its position.

FreeLinc Technologies, Inc. and FreeLinc Technologies, LLC,
concurrently filed voluntary petitions for relief under Chapter 11
of the Bankruptcy Code (Bankr. D. Del. Case Nos. 18-11254 and
18-11255, respectively) on May 24, 2018. In the petitions signed by
Dr. Michael S. Abrams, CEO, both debtors estimated $1 million to
$10 million in assets and $10 million to $50 million in
liabilities.

The Dragich Law Firm PLLC, serves as counsel to the Debtors; and
William Pierce Bowden, Esq., Katharina Earle, Esq. and Gregory A.
Taylor, Esq. at Ashby & Geddes, P.A., serve as co-counsel.


GLOBAL HEALTHCARE: Reports Second Quarter Net Loss of $492K
-----------------------------------------------------------
Global Healthcare REIT, Inc., has filed with the Securities and
Exchange Commission its Quarterly Report on Form 10-Q reporting a
net loss attributable to common stockholders of $492,331 on
$902,146 of rental revenue for the three months ended June 30,
2018, compared to a net loss attributable to common stockholders of
$346,830 on $770,269 of rental revenue for the same period last
year.

For the six months ended June 30, 2018, the Company reported a net
loss attributable to common stockholders of $704,164 on $1.71
million of rental revenue compared to a net loss attributable to
common stockholders of $916,251 on $1.55 million of rental revenue
for the six months ended June 30, 2017.

As of June 30, 2018, the Company had $38.19 million in total
assets, $36.45 million in total liabilities and $1.74 million in
total equity.

Throughout its history, the Company has experienced shortages in
working capital and has relied, from time to time, upon sales of
debt and equity securities to meet cash demands generated by its
acquisition activities.

At June 30, 2018, the Company had cash and cash equivalents of
$24,670 on hand.  Its liquidity is expected to increase from
potential equity and debt offerings and decrease as net offering
proceeds are expended in connection with the acquisition of
properties.  The Company's continuing short-term liquidity
requirements consisting primarily of operating expenses and debt
service requirements, excluding balloon payments at maturity, are
expected to be achieved from rental revenues received and existing
cash on hand.  The Company plans to renew senior debt that matures
during 2018, as its projected cash flow from operations will be
insufficient to retire the debt.  Its restricted cash approximated
$811,000 as of June 30, 2018 which is to be expended on debt
service and capital expenditures associated with its Southern Hills
Retirement Center and Providence of Sparta Nursing Home,
respectively.

Cash provided by operating activities was $273,599 for the six
months ended June 30, 2018 compared to cash used in operating
activities of $151,736 for the six months ended June 30, 2017. Cash
flows from operations were impacted by the decrease in expenses and
accounts receivable, and the increase in rental revenues received
and accounts payable during the first six months of 2018.

Cash used in investing activities was $627,432 for the six month
period ended June 30, 2018 compared to cash used in investing
activities of $198,909 for the six month period ended June 30,
2017.

Cash provided by financing activities was $217,156 for the six
months ended June 30, 2018 and cash provided by financing
activities was $14,098 for the six months ended June 30, 2017.
During the first six months of 2017, the Company issued $325,000 in
debt and made payments on debt of $295,902.  During the first six
months of 2018, the Company issued $493,534 in debt in cash and
made cash payments on debt of $261,378.

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

                   https://is.gd/XuPBzh

                  About Global Healthcare

Global Healthcare REIT, Inc., acquires, develops, leases, manages
and disposes of healthcare real estate, and provides financing to
healthcare providers.  The Company's portfolio will be comprised of
investments in the following five healthcare segments: (i) senior
housing, (ii) life science, (iii) medical office, (iv)
post-acute/skilled nursing and (v) hospital.  Prior to the Company
changing its name to Global Healthcare REIT, Inc. on Sept. 30,
2013, the Company was known as Global Casinos, Inc.  

Global Healthcare incurred a net loss of $3 million for the year
ended Dec. 31, 2017, compared to a net loss of $1.29 million for
the year ended Dec. 31, 2016.

MaloneBailey, LLP's audit opinion included in the company's annual
report on Form 10-K for the year ended Dec. 31, 2017, contains a
going concern explanatory paragraph stating that the Company has
suffered recurring losses from operations and has a net capital
deficiency that raises substantial doubt about its ability to
continue as a going concern.


GLOBAL HEALTHCARE: Terminates Purchase of Georgia Rehab Center
--------------------------------------------------------------
Effective Aug. 3, 2018, the Purchase and Sale Agreement dated April
5, 2018 pursuant to which Midway Nimitz, LLC, a wholly subsidiary
of Global Healthcare REIT, Inc., had the right to purchase a
skilled nursing facility located in Midway, Georgia commonly known
as "Woodlands Health & Rehab Center", terminated without
consummation.  All earnest money ($60,000) has been returned to the
Company.  The Purchase and Sale Agreement was originally reported
on the Company's Current Report on Form 8-K dated April 5, 2018 and
filed with the Securities and Exchange Commission on April 17,
2018.

                  About Global Healthcare

Global Healthcare REIT, Inc. acquires, develops, leases, manages
and disposes of healthcare real estate, and provides financing to
healthcare providers.  The Company's portfolio will be comprised of
investments in the following five healthcare segments: (i) senior
housing, (ii) life science, (iii) medical office, (iv)
post-acute/skilled nursing and (v) hospital.  Prior to the Company
changing its name to Global Healthcare REIT, Inc. on Sept. 30,
2013, the Company was known as Global Casinos, Inc.  

Global Healthcare incurred a net loss of $3 million for the year
ended Dec. 31, 2017, compared to a net loss of $1.29 million for
the year ended Dec. 31, 2016.  As of June 30, 2018, the Company had
$38.19 million in total assets, $36.45 million in total liabilities
and $1.74 million in total equity.

MaloneBailey, LLP's audit opinion included in the company's annual
report on Form 10-K for the year ended Dec. 31, 2017, contains a
going concern explanatory paragraph stating that the Company has
suffered recurring losses from operations and has a net capital
deficiency that raises substantial doubt about its ability to
continue as a going concern.


GLYECO INC: Suffers $1.15 Million Net Loss in Second Quarter
------------------------------------------------------------
Glyeco, Inc. has filed with the Securities and Exchange Commission
its Quarterly Report on Form 10-Q reporting a net loss of $1.15
million on $3.46 million of net sales for the three months ended
June 30, 2018, compared to a net loss of $902,226 on $2.91 million
of net sales for the three months ended June 30, 2017.

For the six months ended June 30, 2018, the Company reported a net
loss of $2.37 million on $6.46 million of net sales compared to a
net loss of $2.01 million on $5.20 million of net sales for the
same period a year ago.

As of June 30, 2018, the Company had $12.73 million in total
assets, $10.72 million in total liabilities and $2.01 million in
total stockholders' equity.

As of June 30, 2018, the Company had $2,578,422 in current assets,
including $142,933 in cash, $1,532,603 in accounts receivable and
$547,878 in inventories.  Cash increased from $111,302 as of Dec.
31, 2017 to $142,933 as of June 30, 2018, primarily due to the
timing of payments.

As of June 30, 2018, the Company had total current liabilities of
$6,848,886, consisting primarily of accounts payable and accrued
expenses of $2,835,449, contingent acquisition consideration of
$1,503,113, and the current portion of notes payable of $2,057,802.
As of June 30, 2018, the Company had total non-current liabilities
of $3,871,155, consisting primarily of the non-current portion of
its notes payable and capital lease obligations.

For the six months ended June 30, 2018 and 2017, net cash used in
operating activities was $1,492,798 and $1,546,034, respectively.
The decrease in cash used in operating activities in the six months
ended June 30, 2018 is due to the significant period over period
changes in accounts receivable, inventories and accounts payable
and accrued expenses.

For the six months ended June 30, 2018, the Company used $133,546
in cash for investing activities, compared to $685,075 used in the
six months ended June 30, 2017.  These amounts were comprised of
capital expenditures for equipment.

For the six months ended June 30, 2018, net cash from financing
activities was $1,651,333, which was comprised of $2,100,000 in
gross proceeds from notes payable, offset by payments made on other
notes payable and capital lease obligations.  For the six months
ended June 30, 2017, $859,238 was provided by financing
activities.

                           Going Concern

In their report dated April 2, 2018 with respect to the Company's
consolidated financial statements for the years ended Dec. 31, 2017
and 2016, KMJ Corbin & Company LLP, its independent registered
public accounting firm, expressed substantial doubt about the
Company's ability to continue as a going concern as a result of its
recurring losses from operations and its dependence on its ability
to raise capital, among other factors.  As of
June 30, 2018, the Company has yet to achieve profitable operations
and is dependent on its ability to raise capital from stockholders
or other sources to sustain operations and to ultimately achieve
profitable operations.  These factors continue to raise substantial
doubt about the Company's ability to continue as a going concern
for at least one year from the date of this filing.

"Our plans to address these matters include achieving profitable
operations, raising additional financing through offering our
shares of the Company's capital stock in private and/or public
offerings of our securities and through debt financing if available
and needed.  We plan to achieve profitable operations through the
implementation of operating efficiencies at our facilities and
increased revenue through the offering of additional products and
the expansion of our geographic footprint through acquisitions,
broader distribution from our current facilities and/or the opening
of additional facilities.  We also believe that we can raise
adequate funds through the issuance of equity or debt as necessary
to continue to support our planned expansion.  There can be no
assurances, however, that the Company will be able to achieve
profitable operations or be able to obtain any financings or that
such financings will be sufficient to sustain our business
operation or permit the Company to implement our intended business
strategy," the Company stated in the regulatory filing.

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

                      https://is.gd/7zYcRZ

                        About GlyEco, Inc.

GlyEco, Inc. -- http://www.glyeco.com/-- is a developer,
manufacturer and distributor of performance fluids for the
automotive, commercial and industrial markets.  The Company
specializes in coolants, additives and complementary fluids.  The
Company's network of facilities, develop, manufacture and
distribute products including a wide spectrum of ready to use
anti-freezes and additive packages for the antifreeze/coolant, gas
patch coolants and heat transfer fluid industries, throughout North
America.  The Company is headquartered in Rock Hill, South
Carolina.

Glyeco incurred a net loss of $5.18 million for the year ended Dec.
31, 2017, compared to a net loss of $2.26 million for the year
ended Dec. 31, 2016.  As of Dec. 31, 2017, Glyeco had $13.01
million in total assets, $9.14 million in total liabilities, and
$3.86 million in total stockholders' equity.


GUMP'S HOLDINGS: Taps Donlin Recano as Claims Agent
---------------------------------------------------
Gump's Holdings, LLC, and its affiliates seek approval from the
U.S. Bankruptcy Court for the District of Nevada to hire Donlin,
Recano & Company, Inc., as claims and notice agent.

The firm will oversee the distribution of notices and the
maintenance, processing and docketing of proofs of claim filed in
the Debtors' Chapter 11 cases.

The firm's hourly rates for professional services are:

     Senior Bankruptcy Consultant          $175
     Case Manager                          $140
     Technology/Programming Consultant     $110
     Consultant/Analyst                     $90
     Clerical                               $45

Prior to the Petition Date, the Debtors provided the firm an
evergreen retainer in the sum of $10,000.

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

The firm can be reached through:

     Nellwyn Voorhies
     Donlin, Recano & Company, Inc.
     6201 15th Avenue,
     Brooklyn, NY 11219
     Phone: 212.481.1411

                     About Gump's Holdings

Gump's Holdings, LLC -- http://www.gumps.com/-- operates as a
holding company.  The company, through its subsidiaries, sells
furniture, lighting, rugs, linens, apparel and jewelry.

Gump's Holdings, Gump's Corp. and Gump's By Mail, Inc. sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. D. Nev.
Case Nos. 18-14683 to 18-14685) on Aug. 3, 2018.

In the petitions signed by Tony Lopez, CFO and chief operating
officer, the Debtor disclosed these assets and liabilities:
                                   Assets     Liabilities
                               ------------   ------------
   Gump's Holdings, LLC            $47,031    $16,456,335
   Gump's Corp.                 $9,812,318    $23,713,258
   Gump's By Mail, Inc.         $4,198,319    $23,755,942

The Debtors tapped GARMAN TURNER GORDON LLP as counsel, and LINCOLN
PARTNERS ADVISORS LLC as financial advisor.
DONLIN, RECANO & COMPANY, INC., is the claims and notice agent.


GUMP'S HOLDINGS: Taps Garman Turner as Legal Counsel
----------------------------------------------------
Gump's Holdings, LLC, and its affiliates seek approval from the
U.S. Bankruptcy Court for the District of Nevada to hire legal
counsel in connection with their Chapter 11 cases.

In their applications, Gump's Holdings, Gump's Corp. and Gump's By
Mail, Inc., propose to employ Garman Turner Gordon LLP to assist
them in the preparation of a plan of reorganization; prosecute
actions to protect their bankruptcy estates; and provide other
legal services related to their cases.

The hourly rates range from $130 to $190 for paraprofessionals,
$200 to $385 for associates, and $435 to $775 for partners.  The
Garman attorneys who will be handling the cases are:

     William Noall         $650
     Gabrielle Hamm        $385
     Mark Weisenmiller     $300

Prior to the petition date, the Debtors paid Garman a total of
$285,000 for the planning, negotiation and preparation of their
cases.  The firm is currently holding a retainer in the sum of
$4,676.55.

Mr. Noall disclosed in a court filing that the firm and its
attorneys are "disinterested persons" as defined in section 101(14)
of the Bankruptcy Code.

The firm can be reached through:

     William M. Noall, Esq.
     Gabrielle A. Hamm, Esq.
     Mark M. Weisenmiller, Esq.
     Garman Turner Gordon LLP
     650 White Drive, Suite 100
     Las Vegas, NV 89119
     Telephone: (725) 777-3000
     Facsimile: (725) 777-3112
     E-mail: wnoall@gtg.legal
     E-mail: ghamm@gtg.legal
     E-mail: mweisenmiller@gtg.legal

                     About Gump's Holdings

Gump's Holdings, LLC -- http://www.gumps.com/-- operates as a
holding company.  The company, through its subsidiaries, sells
furniture, lighting, rugs, linens, apparel and jewelry.

Gump's Holdings, Gump's Corp. and Gump's By Mail, Inc. sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. D. Nev.
Case Nos. 18-14683 to 18-14685) on Aug. 3, 2018.

In the petitions signed by Tony Lopez, CFO and chief operating
officer, the Debtor disclosed these assets and liabilities:
                                   Assets     Liabilities
                               ------------   ------------
   Gump's Holdings, LLC            $47,031    $16,456,335
   Gump's Corp.                 $9,812,318    $23,713,258
   Gump's By Mail, Inc.         $4,198,319    $23,755,942

The Debtors tapped GARMAN TURNER GORDON LLP as counsel, and LINCOLN
PARTNERS ADVISORS LLC as financial advisor.
DONLIN, RECANO & COMPANY, INC., is the claims and notice agent.


H.B. FULLER: S&P Affirms BB+ Issuer Credit Rating, Outlook Stable
-----------------------------------------------------------------
S&P Global Ratings affirmed its 'BB+' issuer credit rating on H.B.
Fuller Co. and revised the outlook to stable from negative.

S&P said, "The outlook revision to stable reflects our view that
the company is on track to deliver meaningful revenue growth,
margin expansion, and debt reduction over the next two years, and
that these factors will lead to weighted-average credit measures we
consider appropriate for the 'BB+' rating. The company continues
strong revenue growth, particularly from its higher-margin
Engineering Adhesives business, which we expect to be accretive to
margins. Since the Royal acquisition about 10 months ago, there
were no material setbacks in the integration process. We believe
that while there are challenges ahead to capture synergies, some of
the execution risk around the integration has reduced.

"The stable outlook on H.B. Fuller reflects our expectation that
profitability will improve over the next 12 months due to revenue
growth, product mix shift, and synergy realizations, leading to
meaningful debt reduction. While we expect weighted-average (based
on fiscal 2018-2020) FFO to debt in the higher end of the 12%-20%
range and slightly lower FFO to debt over the next 12 months. Our
base case assumes that the company prioritizes discretionary cash
flow to reduce debt, and that the company will not pursue
meaningful share repurchases. Since the Royal acquisition, the
company has executed well with no major integration issues. We
expect EBITDA margins to improve within the mid-teens percentages
over the next two years, supported by growth and margin expansion
in the Engineering Adhesives business and by realizing cost
synergies from the Royal acquisition.

"We could lower the ratings within the next 12 months if, as a
result of a combination of weaker-than-expected demand and higher
raw material costs that it cannot fully pass on to customers,
margins compressed and resulted in weaker-than-expected credit
measures. This could occur if EBITDA margins were 300 basis points
(bps) lower than our projections, along with low–single-digit
percentage revenue growth. This could result from a downturn in its
more cyclical end markets such as transportation and construction,
or if the company encounters problems realizing its synergy targets
from the Royal acquisition. While H.B. Fuller is not directly
affected by escalating tariffs due to minimal cross-border sales,
indirect impact from customers that are more exposed could result
in lower demand for H.B. Fuller. To consider a downgrade, we would
expect pro forma weighted-average FFO to debt sustained below 15%.
We could also lower the ratings if, contrary to our expectations,
management significantly increased debt to fund an acquisition or
shareholder rewards.

"Although unlikely, we could raise the rating over the next 12
months if greater-than-expected revenue growth combined with EBITDA
margins that exceeded our expectations by more than 400 bps, lead
to credit measures significantly improving, with pro forma
weighted-average FFO to debt exceeding 20%. This could occur from
faster-than-expected growth in the Asia-Pacific or Engineering
Adhesives segments, or if synergies from the Royal acquisition were
greater than expected, enabling the company to reduce debt faster
than planned. To consider an investment-grade rating, we would also
have to believe that management was committed to maintaining or
improving credit measures, and that the potential for another
debt-funded transformational acquisition was remote."



HAWAIIAN HOLDINGS: Moody's Hikes CFR to Ba3 & Class B Certs to Ba1
------------------------------------------------------------------
Moody's Investors Service upgraded its ratings of Hawaiian
Holdings, Inc.: Corporate Family to Ba3 from B1 and Probability of
Default to Ba3-PD from B1-PD. Moody's also affirmed Hawaiian's
SGL-1 Speculative Grade Liquidity rating and upgraded the ratings
assigned to Hawaiian Airlines, Inc.'s Series 2013-1 Enhanced
Equipment Trust Certificates: Class A to A3 from Baa1 and Class B
to Ba1 from Ba2. The outlook is stable.

RATINGS RATIONALE

The upgrade in ratings reflects the expectation that Hawaiian will
sustain its current strong credit metrics, which have benefited
from the reduction of funded debt by about $475 million through
2017 and meaningful margin expansion that led to cumulative free
cash flow of about $600 million since 2014. Debt to EBITDA has
ranged near 2x and Retained Cash Flow to Debt at or above 30% since
2016, which provide some cushion at the Ba3 rating for potential
competitive and or cyclical pressures. Moody's expects Hawaiian to
continue the good operating performance of recent years, marked by
operating and EBITDA margins above 20% and 30%, respectively and
limit re-levering of the balance sheet. However, there will be some
margin compression in 2018 with sustained higher oil prices.
Nevertheless, the company's margins have been and Moody's expects
will remain near the top of the 21 airlines Moody's rates. The
upgrade also reflects Moody's view that the execution risk in the
fleet plan is now manageable, with almost half of the A321neos in
service

Hawaiian's small size, niche network centered on traffic to and
from Hawaii, the competitive intensity of its markets, including
from new entrants, and potential cost pressures balance the
company's favorable credit metrics, supporting the Ba3 CFR.

The upgrade of the EETC ratings accompanies the upgrade of the CFR,
reflecting the reduction in the probability of default, the
supportive features of EETCs, including the 18 month liquidity
facilities, protections of Section 1110 of the US Bankruptcy Code,
the cross-default of the transaction's equipment notes and
cross-collateralization of sale proceeds and the
cross-subordination provisions of the inter-creditor agreement.
Moody's estimates of the current loans-to-value of each tranche of
about 64% and 86%, respectively, are higher than those that it
projected for mid-2018 when it first rated the transaction in 2013.
However, the current estimates are proximate to the original peak
LTVs. Additionally, Moody's believes the six A330-200s that
collateralize the transaction will remain important to the
airline's network over the transaction's remaining term through
January 2026. The aircraft represent half of the 12 owned A330-200s
in the fleet and their average age of about 4.5 years is just below
the A330 fleet average of 5 years. The coupons of 3.9% and 4.95%
are likely attractive relative to the company's cost for its other
A330s. Their younger age and attractive financing cost make it more
likely that the financing would be affirmed in a bankruptcy
scenario.

The Speculative Grade Liquidity rating of SGL-1 reflects very good
liquidity, with expectations that cash will remain above $450
million and the $225 million revolving credit facility will remain
fully available.

The ratings could be upgraded if credit metrics are sustained while
the fleet transition progresses. This would likely require the
company pay cash for the majority of the A321s still to deliver.
EBITDA margin sustained above 25%, FFO + Interest to Interest
holding above 6x, Retained Cash Flow to Debt above 25% and Debt to
EBITDA sustained below 3x could support a ratings upgrade. Limiting
share repurchases to below free cash flow would also support
upwards rating pressure. Deterioration of operating margins and
cash flows such that EBITDA margin approaches 20%, Debt to EBITDA
approaches 4x, FFO + Interest to Interest approaches 4x or Retained
Cash Flow to Debt falls below 20% could lead to a ratings
downgrade.

Hawaiian Holdings, Inc., headquartered in Honolulu, HI, is the
holding company parent of Hawaiian Airlines, Inc. ("Hawaiian").
Hawaiian offers non-stop service to Hawaii from 11 U.S. gateway
cities, along with service from Japan, South Korea, China,
Australia, New Zealand, American Samoa and Tahiti. Hawaiian also
provides approximately 180 jet flights daily between the Hawaiian
Islands, with a total of more than 250 daily flights system-wide.
The company reported revenue of $2.8 billion in the 12 months to
June 2018.

Upgrades:

Issuer: Hawaiian Airlines, Inc.

Senior Secured Enhanced Equipment Trust due January 15, 2026,
Upgraded to A3 from Baa1

Senior Secured Enhanced Equipment Trust due January 15, 2022,
Upgraded to Ba1 from Ba2

Issuer: Hawaiian Holdings, Inc.

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

Corporate Family Rating, Upgraded to Ba3 from B1

Affirmations:

Issuer: Hawaiian Holdings, Inc.

Speculative Grade Liquidity Rating, Affirmed SGL-1

Outlook Actions:

Issuer: Hawaiian Airlines, Inc.

Outlook, Remains Stable

Issuer: Hawaiian Holdings, Inc.

Outlook, Remains Stable


HEART FIRE: Voluntary Chapter 11 Case Summary
---------------------------------------------
Debtor: Heart Fire Capital, LLC
        2960 N Swan Rd, #136
        Tucson, AZ 85712

Business Description: Heart Fire Capital, LLC is a lessor of
                      real estate based in Tucson, Arizona.

Chapter 11 Petition Date: August 13, 2018

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

Case No.: 18-09704

Judge: Hon. Brenda Moody Whinery

Debtor's Counsel: Kasey C. Nye, Esq.
                  WATERFALL, ECONOMIDIS, CALDWELL, HANSHAW &
                  VILLAMANA, P.C.
                  5210 E Williams Circle, Suite 800
                  Tucson, AZ 85711
                  Tel: 520-202-5018
                  Fax: 520-745-1279
                  E-mail: knye@waterfallattorneys.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Colin Reilly, manager.

The Debtor failed to incorporate in the petition a list of its 20
largest unsecured creditors.

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

        http://bankrupt.com/misc/azb18-09704.pdf


HERMAN M. & AMANDA: Plan Outline Hearing Set for Sept. 5
--------------------------------------------------------
Bankruptcy Judge Frank W. Volk will convene a hearing on Sept. 5,
2018 at 1:30 p.m. to consider and act upon approval of Herman M. &
Amanda K Warner, LLC's proposed disclosure statement describing its
plan of reorganization dated July 25, 2018.

Sept. 4, 2018 is set as the last day to file and serve any written
objection to the disclosure statement.

                 About Herman M. & Amanda K Warner

Herman M. & Amanda K Warner, LLC, sought protection under Chapter
11 of the Bankruptcy Code (Bankr. S.D. W.Va. Case No. 17-30439) on
Sept. 28, 2017.  Judge Frank W. Volk presides over the case.
Turner & Johns, LLC, is the Debtor's counsel.



HN1 LLC: Taps Joel M. Aresty as Legal Counsel
---------------------------------------------
HN1, LLC seeks approval from the U.S. Bankruptcy Court for the
Southern District of Florida to hire Joel M. Aresty P.A. as its
legal counsel.

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

Joel Aresty, Esq., disclosed in a court filing that he and his firm
do not represent any interest adverse to the Debtor and its
bankruptcy estate.

The firm can be reached through:

     Joel M. Aresty, Esq.
     Joel M. Aresty P.A.
     309 1st Ave. S.
     Tierra Verde, FL 33715
     Phone: 305-899-9876
     Email: aresty@mac.com

                          About HN1 LLC

HN1 LLC sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. S.D. Fla. Case No. 18-18610) on July 16, 2018.  In the
petition signed by Abdul Mukatiy, authorized representative, the
Debtor estimated assets of less than $500,000 and liabilities of
less than $500,000.


HOPE INDUSTRIES: Gets Court Approval for Plan Outline
-----------------------------------------------------
Hope Industries, LLC, is now a step closer to emerging from Chapter
11 protection after a bankruptcy judge approved the outline of its
plan of reorganization.

Judge Gregory Schaaf of the U.S. Bankruptcy Court for the Eastern
District of Kentucky on August 3 gave the thumbs-up to the
disclosure statement, allowing the company to start soliciting
votes from creditors.  

The order set an Aug. 21 deadline for creditors to file their
objections and submit ballots of acceptance or rejection of the
plan.

The plan contemplates the continued business operations of Hope
Industries and the payment of all allowed claims in full over the
five-year term of the Plan.  Funds to pay creditors and have
adequate reserves to support operations will come from several
sources: net rental revenues from rented properties; sale or
refinancing of real property following emergence from bankruptcy;  
a "new value" contribution of $50,000 by Star Robbins Kusiak, the
company's sole member; and ongoing monthly cash contributions from
Star Robbins & Company, Inc., and the Kusiaks to fund plan
payments, according to Hope Industries' second amended plan filed
on Aug. 2.  

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

     http://bankrupt.com/misc/kyeb18-60142-160.pdf
     http://bankrupt.com/misc/kyeb18-60142-161.pdf
   
                       About Hope Industries

Based in London, Kentucky, Hope Industries, LLC, owns and manages
improved and unimproved real properties in Laurel County, Kentucky.
It also has an interest in improved real property in Whitley
County, Kentucky, and in Fayetteville, North Carolina.   

Hope Industries sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. E.D. Ky. Case No. 18-60142) on Feb. 9,
2018.  In the petition signed by Star Robbins Kusiak, member, the
Debtor estimated assets and liabilities of $1 million to $10
million.  Judge Gregory R. Schaaf presides over the case.  DelCotto
Law Group PLLC is the Debtor's legal counsel.

The Debtor filed its Chapter 11 plan of reorganization and
disclosure statement on June 8, 2018.


HUSA INC: British Pub Buying Baker St.'s Assets for $225K
---------------------------------------------------------
Baker St. Marina Square, LLC, asks the U.S. Bankruptcy Court for
the Southern District of Texas to authorize the sale of its assets
to British Pub Co., LLC, for $225,000.

There are 11 co-Debtors that own and operate restaurant/pubs in
Colorado and Texas.  Those Debtors are wholly owned by Debtor
Hospitality USA Investment Group, Inc., which in turn is wholly
owned by Debtor HUSA, Inc.

On May 1, 2018, the Debtors filed their Expedited Motion for
Approval of Procedures for Bidding and Auction of Assets of Certain
Debtors as Going Concerns.  On May 14, 2018, the Court held a
hearing on that motion and entered the Auction Procedure Order,
which set bidding and sale procedures for sale of the assets of
five of the Debtors: Baker St. Belmar, LLC, Baker St. Marina
Square, LLC, Baker St. Quadrangle, LLC, Baker St. The Corners, LLC,
and Sherlock's USA, Inc. ("Selling Debtors").  

Among the procedures, the Court ordered the final sale hearing to
be conducted at the confirmation hearing, which at that time was
set for July 2, 2018.  The Court subsequently reset that hearing to
Aug. 8, 2018 at 9:00 a.m.  On May 24, 2018, the Debtors filed their
Emergency Motion for Extension of Bid Deadline, and that same day
the Court entered an order extending the bid deadline to June 8,
2018.

The Debtors received no bids for the assets of Marina Square.  Upon
investigation in the market, the Broker learned that there were
rumors in the local community that the current owner of the
property had plans to redevelop the property.  The lease contains a
provision that allows the landlord to terminate the lease upon 365
days-notice.  Prospective buyers were apparently not willing to
risk a termination within the first year of their operation.

The Broker began discussions with various parties to see if there
could be a price that they would pay less than the minimum bid
amount of $400,000 for the assets of Marina Square.  The Broker
reached out to the principal of the Buyer of the assets of Baker
St. Belmar, LLC, Brian Young, and asked if he would have any
interest in purchasing the assets of Marina Square.  They engaged
in negotiations, and as a result of those negotiations, BPC, an
entity formed by Mr. Young, has offered a purchase price of
$225,000, which is inclusive of the lease cure cost.

The principal first lien secured lender, MKCJ, LLC, supports the
sale on the condition that all sale proceeds remain subject to its
allowed first lien and security interests, and with distributions
from this cash collateral being implemented from and after the
closing, but which will include distribution to secured creditors
having a claim or interest in the assets, and otherwise provide
funds retained for the benefit and payment of the estate's
administrative claims.

There will not be funds sufficient to pay MKCJ's secured debt in
full.  Therefore, there will be no funds available for distribution
to other secured creditors of the Debtor.  The secured tax claims
of the Colorado Department of Revenue in the amount of $15,152 and
the City and County of Denver in the amount of $22,921 have
priority over MKCJ's secured claim and will be paid at closing.

The Debtor's broker will receive a transaction fee in the amount of
5% of the gross sale, which is the sum of $11,250.  Under the terms
of the broker's engagement agreement approved by the Court, the
broker was paid a $20,000 advisory fee, which is to be credited
against any transaction fee.

The U.S. Foods, Inc. has a PACA claim in the amount of $4,040 and
an administrative claim in the amount of $11,823 that MKCJ agrees
will be paid ahead of its claim.  These claims will be paid at
closing.

The Debtor will pay the lease cure amount of $49,742 to the
landlord MB Marina Square, LLC at closing from the sale proceeds.

Wauson|Probus has additional fees and expenses that are not yet
approved but that will be included in a Final Application for
Compensation, and MKCJ has agreed to allow $25,000.00 of the net
sale proceeds be paid to Wauson|Probus to be held in its IOLTA
Client Trust Account and disbursed only after approval by this
Court. Any fees and/or expenses not approved in the Final
Application for Compensation will be remitted from these trust
funds to MKCJ.

The funds remaining after disbursement to the Colorado Department
of Revenue, the City and County of Denver, Guideboat Advisors, LLC,
U.S. Foods, Inc., and Wauson|Probus will be paid over to MKCJ.  The
Debtor asks an order from the Court approving the sale free and
claim of all liens, which are as follows:

     a. Encore Bank (assigned to Integrity Bank) filed 11/21/2006
in the UCC records of the Colorado Secretary of State, File No.
20062113266;

     b. Encore Bank (assigned to Integrity Bank) filed 11/9/2011 in
the UCC records of the Colorado Secretary of State, File No.
20112041522;

     c. Integrity Bank (assigned to MKCJ) filed 9/19/2014 in the
UCC records of the Colorado Secretary of State, File No.
20142088272;

     d. Integrity Bank (assigned to MKCJ) filed 12/19/2014 in the
UCC records of the Colorado Secretary of State, File No.
0142117026;

     e. Integrity Bank (assigned to MKCJ) filed 9/22/2014 in the
UCC records of the Texas Secretary of State, File No.
14-0030200282;

     f. U.S. Foods, Inc. filed 4/18/2017 in the UCC records of the
Colorado Secretary of State, File No. 20172036060; and

     g. Colorado Department of Revenue and City and County of
Denver, statutory liens for miscellaneous taxes.

The first lienholder has consented to the sale on the condition
that: (i) the sale proceeds remain fully impressed with its
previously allowed and recognized secured claim; (ii) the proceeds
will be allocated pursuant to a distribution previously disclosed,
and otherwise agreed to be payable from the cash collateral, as
follows, at or immediately following the closing on the sale and
receipt of the proceeds: (i) payment to Guideboat Advisors, LLC on
account of its brokers' fee, (ii) payment into trust the sum of
$25,000 to Wauson|Probus, which funds will retain their status as
cash collateral of MKCJ pending final order approving any
applicable fee application; (iii) payment of secured taxes secured
by the property in an amount up to $15,152 to Colorado Department
of Revenue and $22,921 to the City and County of Denver, exclusive
of any alleged penal amount, (iv) Payment of the U.S. Foods PACA
claim in  the amount of $4,040 and administrative claim in the
amount of $11,823 against this Debtor ; (v) payment of the lease
cure amount of $49,742 to MB Marina Square, LLC, and (vi) payment
of the balance to MKCJ for application upon its allowed secured
claim against the Debtor.

The Debtor asks an expedited consideration of the Motion in order
to have the sale approved in connection with confirmation of the
Debtors' plan of reorganization.  The confirmation hearing is Aug.
8, 2018, at 9:00 a.m.

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

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

The Purchaser:

          BRITISH PUB CO., LLC
          Attn: Brian Young
          37 S. Ames St.
          Lakewood, CO 80226

The Purchaser is represented by:

          MESSNER REEVES, LLP
          Omar Harris, Esq.
          1430 Wynkoop Street, Suite 300
          Denver, CO 80202

                        About HUSA, Inc.

Based in Houston, Texas, HUSA Management is a privately held
corporation owned by Larry Martin and Edgar Carlson. The company
portfolio includes brands like Baker St. Pub & Grill, Sherlock's
Pub & Grill, Sherlock's Pub, Local Pour, Restless Palate, Big Texas
Ice House & Dance Hall and British Beverage Company.  With the
purchase of Sherlock's Baker St. Pub 1995, HUSA Management Inc.
continues to grow.  The company is founded in 1995.

HUSA Management filed a Chapter 11 petition (Bankr. S.D. Tex. Case
No. 17-36535) on Dec. 4, 2017. In the petition signed by Larry
Martin, president, the Debtor estimated $500,000 to $1 million in
assets and $1 million to $10 million in liabilities.  Judge Marvin
Isgur presides over the case.  Matthew Brian Probus, Esq., at
Wauson Probus, is the Debtor's counsel.  Guideboat Advisors, LLC,
is the financial investment advisor and asset sale broker.


IDEAL DEVELOPMENT: Taps Wiggam & Geer as Legal Counsel
------------------------------------------------------
Ideal Development Corporation seeks approval from the U.S.
Bankruptcy Court for the Northern District of Georgia to hire
Wiggam & Geer, LLC as its legal counsel.

The firm will advise the Debtor regarding its duties under the
Bankruptcy Code; conduct examinations; represent the Debtor in the
formulation of a bankruptcy plan; and provide other legal services
related to its Chapter 11 case.

Wiggam & Geer charges an hourly fee of $350 for the services of its
attorneys and $150 for legal assistants.  The firm received a
retainer of 10,000, minus the $1,717 filing fee paid by the Debtor.


Will Geer, Esq., at Wiggam & Geer, disclosed in a court filing that
he and his firm neither hold nor represent any interest adverse to
the Debtor and its estate.

The firm can be reached through:

     Will B. Geer, Esq.
     Wiggam & Geer, LLC
     333 Sandy Springs Circle, NE, Suite 225
     Atlanta, GA 30328
     Phone: (678) 587-8740
     Fax: (404) 287-2767
     Email: wgeer@wiggamgeer.com

Ideal Development Corporation sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. N.D. Ga. Case No. 18-63172) on Aug. 6,
2018.


INPIXON: Incurs $5.85 Million Net Loss in Second Quarter
--------------------------------------------------------
Inpixon has filed with the Securities and Exchange Commission its
Quarterly Report on Form 10-Q reporting a net loss of $5.85 million
on $1.82 million of total revenues for the three months ended June
30, 2018, compared to a net loss of $6.43 million on $15.09 million
of total revenues for the three months ended June 30, 2017.

For the six months ended June 30, 2018, the Company reported a net
loss of $12.09 million on $3.92 million of total revenues compared
to a net loss of $12.48 million on $28.57 million of total revenues
for the same period last year.

As of June 30, 2018, Inpixon had $24.89 million in total assets,
$22.27 million in total liabilities and $2.61 million in total
stockholders' equity.

Net cash used in operating activities during the six months ended
June 30, 2018 was $17.9 million.  Net cash provided by operating
activities during the six months ended June 30, 2017 was $1.5
million.

Net cash used in investing activities during the six months ended
June 30, 2018 was $578,000 compared to net cash used in investing
activities of $804,000 for the prior year period.  The net cash
used in investing activities during the six months ended June 30,
2018 was comprised of approximately $39,000 for the purchase of
property and equipment, $364,000 for the investment in capitalized
software and $175,000 for and investment in technology.

Net cash provided by financing activities during the six months
ended June 30, 2018 was approximately $26.7 million.  Net cash used
in financing activities for the six months ended June 30, 2017 was
approximately $2.5 million.  The net cash provided by financing
activities during the six months ended June 30, 2018 was primarily
comprised of $28.0 million from the issuance of stock and warrants,
$1.1 million of net repayments to the bank facility and $113,000 of
repayments of notes payable.

The Company's current capital resources and operating results as of
June 30, 2018 consist of: 1) an overall working capital deficit of
$10.2 million; 2) cash of $8.3 million; 3) the Payplant Credit
Facility which the Company borrows against based on eligible assets
with a maturity date of Aug. 15, 2018 of which $0 is utilized; and
4) net cash used in operating activities year-to-date of $17.9
million.

"Our condensed consolidated financial statements as of June 30,
2018 have been prepared under the assumption that we will continue
as a going concern for the next twelve months from the date the
financial statements are issued.  Footnote 1 to the notes to our
financial statements as of June 30, 2018 include language referring
to our recurring and continuing losses from operations and
expressing substantial doubt in our ability to continue as a going
concern without additional capital becoming available. Management's
plans and assessment of the probability that such plans will
mitigate and alleviate any substantial doubt about the Company's
ability to continue as a going concern, is dependent upon the
ability to obtain additional equity or debt financing, attain
further operating efficiency, reduce expenditures, and, ultimately,
to generate sufficient levels of revenue, which together represent
the principal conditions that raise substantial doubt about our
ability to continue as a going concern.  Our condensed consolidated
financial statements as of June 30, 2018 do not include any
adjustments that might result from the outcome of this
uncertainty," the Company stated in the Quarterly Report.

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

                     https://is.gd/51av2l

                        About Inpixon

Headquartered in Palo Alto, California, Inpixon is a technology
company that helps to secure, digitize and optimize any premises
with Indoor Positioning Analytics (IPA) for businesses and
governments in the connected world.  Inpixon Indoor Positioning
Analytics is based on new sensor technology that finds all
accessible cellular, Wi-Fi, Bluetooth and RFID signals anonymously.
Paired with a high-performance, data analytics platform, this
technology delivers visibility, security and business intelligence
on any commercial or government premises world-wide.  Inpixon's
products, infrastructure solutions and professional services group
help customers take advantage of mobile, big data, analytics and
the Internet of Things (IoT).

Inpixon reported a net loss of $35.03 million on $45.13 million of
total revenues for the year ended Dec. 31, 2017, compared to a net
loss of $27.50 million on $53.16 million of total revenues for the
year ended Dec. 31, 2016.  As of March 31, 2018, Inpixon had $25.15
million in total assets, $26.26 million in total liabilities and a
total stockholders' deficit of $1.11 million.

Marcum LLP, in New York, the Company's auditor since 2012, issued a
"going concern" opinion in its report on the consolidated financial
statements for the year ended Dec. 31, 2017, citing that the
Company has a significant working capital deficiency, has incurred
significant losses and needs to raise additional funds to meet its
obligations and sustain its operations.  These conditions raise
substantial doubt about the Company's ability to continue as a
going concern.

                     Nasdaq Noncompliance

Inpixon received a letter from the Listing Qualifications Staff of
The Nasdaq Stock Market LLC on May 17, 2018, indicating that, based
upon the closing bid price of the Company's common stock for the
last 30 consecutive business days beginning on April 5, 2018 and
ending on May 16, 2018, the Company no longer meets the requirement
to maintain a minimum bid price of $1 per share, as set forth in
Nasdaq Listing Rule 5550(a)(2).  The notice does not result in the
immediate delisting of the Company's Common Stock from the Nasdaq
Capital Market.


J3 GRADING: Plan Outline Okayed, Plan Hearing on Sept. 11
---------------------------------------------------------
The U.S. Bankruptcy Court for the Eastern District of Texas will
consider approval of the Chapter 11 plan of reorganization for J3
Grading & Hauling, LLC at a hearing on Sept. 11.

The hearing will be held at 3:00 p.m., at the Plano Bankruptcy
Courtroom.

The court will also consider at the hearing the final approval of
the company's disclosure statement, which it conditionally approved
on Aug. 2.

The order set a Sept. 7 deadline for creditors to file their
objections and a Sept. 10 deadline to submit ballots of acceptance
or rejection of the plan.

                  About J3 Grading & Hauling LLC

J3 Grading & Hauling, LLC filed for Chapter 11 bankruptcy
protection (Bankr. E.D. Tex. Case No. 18-50012) on Jan. 19, 2018.
At the time of the filing, the Debtor disclosed that it had
estimated assets of less than $500,000 and liabilities of less than
$500,000.

Judge Brenda T. Rhoades presides over the case.  The Debtor is
represented by David Ruff, II, Esq.

The Debtor filed a Chapter 11 plan of reorganization and disclosure
statement on August 1, 2018.


JEFFREY BERGER: Has $1 Million Offer for Estes Park Property
------------------------------------------------------------
Jeffrey W. Berger and Tami M. Berger ask the U.S. Bankruptcy Court
for the District of Montana to authorize the sale of the real
property situated in Larimer County, Colorado, at 2000 Devils Gulch
Road, Estes Park, Colorado, including fixtures consisting of gas
range/oven, double oven and dishwasher, and personal property
consisting of refrigerator, clothes washer, clothes dryer, freezer,
microwave and bar refrigerator, to Suzette Lynn Hess, Charles
Edward Fain, and Candace Eileen Fain for $1 million.

The Debtors have executed a Buy/Sell Agreement to sell the
Property, including the Fixtures and the Personal Property with the
Buyers.

Yellowstone Bank holds the only liens on the Property and Fixtures
other than property taxes due owing to Larimer County treasurer.
There are no liens on the Personal Property.  The lien holders on
the Property are (i) past due property taxes totaling $2,610 due to
the Larimer County, Colorado treasurer; and (ii) Yellowstone Bank,
whose claim is currently scheduled at $12,593,050 pursuant their
proof of claim on file with the Bankruptcy Court.

The Debtors entered into a listing contract with Randy Good and
Coldwell Banker Estes Village Properties.  They've filed an amended
application to approve their employment of Randy Good and Coldwell
Banker Estes Village Properties.  It is in the best interest of the
creditors of the case that the Court approves the sale as
described.  The Property being sold is not necessary for the
Debtors' ongoing business operations.

The Debtor projects the proceeds of sale to be paid as follows:

     Gross sale proceeds:                    $1,000,000
     Less estimated commissions (5%):        $   50,000
     Less past due property tax:             $    2,610
     Less accrued but not due prorate
          property tax (est.):               $    4,024

     Less estimated closing costs (est.):    $    5,000
     Net sale proceeds:                      $  938,366

The Debtors contend that after sale, Yellowstone Bank will continue
to have perfected liens on real estate and personal property
collateral valued in excess of $22 million.  As described, the
estimated net sales proceeds to be paid Yellowstone Bank based upon
the proration above, is $938,366.  The proration is based on
estimated costs of closing and property taxes; in the event these
estimates are not correct, the sales proceeds at closing to
Yellowstone Bank under the above allocation will not be less than
$935,366 without further order of the Court.  Yellowstone Bank will
release $10,000 of the sales proceeds to the Debtors in
consideration for their sale of the Personal Property and for the
U.S. Trustee quarterly fees resulting from the sale.

The Debtors ask the Court to authorize them to sell the Property
free and clear of liens to the Buyers for $1 million and direct
that the sale proceeds be used to satisfy (i) costs of closing,
(ii) property taxes, (iii) real estate commission owed to Randy
Good and Coldwell Banker Estes Village Properties as approved by
the Court, (iv) $10,000 paid to the Debtors, and (v) the remainder,
at least $935,366, paid to Yellowstone Bank.

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

    http://bankrupt.com/misc/JEFFREY_BERGER_313_Sales.pdf

The Creditor:

          YELLOWSTONE BANK
          120 2nd Street NW
          Sidney, MT 59270-4112

Jeffrey W. Berger and Tami M. Berger sought Chapter 11 protection
(Bankr. D. Mont. Case No. 18-60032) on Jan. 16, 2018.  The Debtor
tapped PATTEN, PETERMAN, BEKKEDAHL & GREEN P.L.L.C., as counsel.


KARIA Y WM: Irtanki Buying Houston Commercial Property for $4.3M
----------------------------------------------------------------
Karia Y WM Houston, Ltd., asks the U.S. Bankruptcy Court for the
Southern District of Texas to authorize the sale of the commercial
real property located at 7801 Westheimer, Houston, Texas to Irtanki
Trading, LLC for approximately $4.3 million.

The Debtor's case is a single asset real estate case and its only
significant asset is the property.  The property is currently
leased to Bayou Social Club, LLC.  American First National Bank
retains first and second liens on the property and is owed
approximately $4.3million.

Irtanki Trading, the largest unsecured creditor in this case who
has asserted a general unsecured claim in the amount of $2.1
million, wants to purchase the property from the Debtor, with
consideration of: cash, reinstatement, assumption and modification
of the AFNB Loans, and assumption and modification of the Bayou
Social Club lease.  American First National Bank and Bayou Social
Club, LLC have agreed to the sale and treatment proposed and in the
Debtor's Plan.

The total consideration provided by Irtanki Trading in connection
with the sale will exceed $4.2 million.  The consideration for the
Sale is a total purchase price of approximately $4.3 million,
comprised of the following: (i) reinstatement and assumption of the
AFNB Loans, with a collective principal balance of $4,031,290, plus
interest, fees and related expense, and including immediate payment
to AFNB of past due installments, accrued fees and expenses in the
aggregate amount of $370,000; plus (ii) cash to the Debtor of
approximately $150,000 to fund any shortfall of payments provided
in the Plan; plus (iii) Assumption of the Debtor's lease with Bayou
Social Club, as modified; plus (iv) payment of costs of Sale.

The assumption of the AFNB Loans, as modified, including
reaffirming, renewing and extending the rights, titles, interests
and liens created in the First Lien Deed of Trust and the Second
Lien Deed of Trust, and the lease with Bayou Social Club, as
modified, constitutes the "Assumed Liabilities" as provided.

AFNB has consented to the assumption and modification of the AFNB
Loans.  The AFNB Loans will be modified and assumed by Irtanki
Trading on the following terms: (i) within 14 days of the Effective
Date, Irtanki Trading will remit to AFNB, past due accrued, monthly
loan payments with respect to the AFNB Loans for the payment
periods of November 2017 through the Confirmation Date, estimated
at approximately $345,000 through August 2018, plus reimbursement
of appraisal costs and attorneys' fees totaling approximately
$25,000 (AFNB agrees to only collect the stated interest rate
provided in AFNB Notes and will forego the 18% default interest
rate and the assessment of any late fees with respect to these
delinquent note payments); (ii) beginning the first calendar month
following the Effective Date, Irtanki Trading will commence
remittance of regular, monthly payments to AFNB in accordance with
the Karia Note and NOLA Buffet Note, when due ,through the AFNB
Maturity Date, at which time the outstanding balance of the AFNB
Loans will be payable in full; (iii) within 180 days following the
Effective Date, if the AFNB Loans have not been paid in full,
Irtanki Trading will remit an additional payment to AFNB in the
amount of $400,000, which will be applied to reduce the principal
balance of the AFNB Loans; (iv) the AFNB Loans must be paid in full
no later than the AFNB Maturity Date; and (v) the Debtor, Irtanki
Trading and AFNB will execute documents necessary to effectuate the
terms of this provision, including an assumption and modification
of the AFNB Loans.

Accordingly, at closing of the sale, Irtanki will be required to
pay approximately $370,000 to AFNB in connection with its Allowed
Claims and the assumption of the AFNB Loan.

Further, as provided in Article IX(B) of the Plan, the Debtor will
assume and assign its Lease Bayou Social Club, as modified between
the parties.  Bayou Social Club and Irtanki Trading have agreed to
the terms of a modified lease to become effective upon confirmation
of the Plan.  The Debtor will transfer the $37,000 prepetition
security deposit that is held to Irtanki subsequent to the
Effective Date of the Plan.   

Irtanki Trading will also provide sufficient funds to pay all other
Allowed Claims and administrative expenses in full.  The bar date
for Proofs of Claim in this case was June 18, 2018.

The following is a list of Allowed Claims in the case:

     a. AFNB has asserted a secured claim related to the Karia Note
in the principal balance of $3,805,065, plus interest and related
fees and expenses.

     b. AFNB has asserted a secured claim related to the NOLA
Buffet Note in the principal balance of $226,226, plus interest and
related fees and expenses.

     c. Bayou Social Club has been scheduled with a contingent,
unliquidated claim in the amount of $37,000 related to a security
deposit held by the Debtor and which will be transferred to the
purchaser upon closing of the sale contemplated by the Motion and
the Debtor's plan.

     d. Harris County et al has asserted a secured claim in the
amount of $275,057 related to ad valorem property taxes for 2017
and estimated taxes for 2018.

     e. Home Tax Solutions, LLC has asserted as secured claim in
the amount of $252,440.

     f. Internal Revenue Service has asserted an general unsecured
claim in the amount of $1,000.

     g. Irtanki Trading LLC has asserted a general unsecured claim
in the amount of $2.1 million.

     h. Shi Gang Zheng is scheduled with a general unsecured claim
in the amount of $235,928.

     i. Zimmerman Axelrad Meyer Stern & Wise, PC is scheduled with
a general unsecured claim in the amount of $4,069.

     j. Administrative claims, including unpaid professional fees
and fees owed to the office of the United States Trustee.

Other than the Allowed Claims of AFNB provided above, total Allowed
Claims and administrative costs are estimated not to exceed
$590,000.  The Debtor anticipates cash available to pay these
claims (as of the Effective Date of the Plan) of approximately
$440,000.
Thus, Irtanki Trading will be required to provide funding not
anticipated to exceed $150,000 to pay distributions required in the
Plan.

Consequently, the total anticipated immediate cash consideration to
be paid by Irtanki Trading in connection with the sale of the
Property is estimated to be $520,000.

A list of immediate cash payments required upon closing is as
follows:

     a. Immediate payments required to Reinstate AFNB Loans:
$345,000

     b. Other immediate payment of expenses to AFNB (attorneys
fees, appraisal, etc.): $25,000

     c. Fund Plan Payments (Creditors and Admin Costs): $150,000

     d. Total Immediate Cash Required to be remitted by Irtanki
Trading, plus costs of sale: $520,000

The sale to Irtanki Trading will yield sufficient cash and
consideration to pay all Allowed Claims in the case in full,
including immediate payment of ad valorem property taxes, the claim
of Houston Tax Solutions, and all Allowed General Unsecured Claims,
except for claims held by Irtanki Trading and Shi Gang Zheng who
have each consented to the treatment.

The Debtor asks the Court to authorize it to sell the Property free
and clear of all liens, claims, charges, encumbrances, and
interests, excluding Assumed Liabilities, to Irtanki Trading
pursuant to their Sale Agreement.  It agrees to sell, transfer and
convey, to Irtanki Trading the Property, free and clear of liens,
claims, and encumbrances, excluding Assumed Liabilities, with
the proceeds to be distributed as provided in the Plan.

Finally, the Debtor asks the Court to waive any 14-day stay imposed
by Bankruptcy Rules 6004 and 6006.

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

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

   http://bankrupt.com/misc/Karia_Y_78_Sales.pdf

                 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 non-residential 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.


KARIA Y WM: Plan and Disclosures Hearing Scheduled for Aug. 30
--------------------------------------------------------------
Bankruptcy Judge Marvin Isgur entered an order conditionally
approving Karia Y WM Houston, Ltd.'s first amended disclosure
statement dated July 30, 2018.

August 28, 2018 is set as the deadline for filing and serving
written objections to the disclosure statement and the plan, and
the deadline for filing acceptances or rejections of the plan.

The hearing on the confirmation of the plan and final approval of
the disclosure statement will be conducted on August 30, 2018 at
2:30 p.m.

                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.


KAS DIRECT: $2.2MM Class Settlement Has Prelim Approval
-------------------------------------------------------
In the case, TANYA MAYHEW, TANVEER ALIBHAI, and TARA FESTA,
individually on behalf of themselves and all others similarly
situated, Plaintiffs, v. KAS DIRECT, LLC, and S.C. JOHNSON & SON,
INC., Defendants, Case No. 16 CV 6981 (VB) (S.D. N.Y.), Judge
Vincent L. Briccetti of the U.S. District Court for the Southern
District of New York (i) granted the Plaintiffs' motion for
preliminary approval of the parties' amended settlement agreement;
and (ii) denied the proposed Intervenors' motion.

Now pending before the Court are two motions.  First, the
Plaintiffs seek an order (i) granting preliminary approval of the
parties' amended settlement agreement; (ii) approving the form and
manner of notice to the settlement class; (iii) directing notice to
the settlement class; (iv) enjoining the prosecution of litigation
asserting any claims released in the settlement agreement; and (v)
scheduling a final fairness hearing for the consideration and
approval of the settlement.  Second, Tarina Skeen, Cheyenne
Blanusa, Malissa Brown, Natalie Vidal, and Christina Timmermeier,
the named plaintiffs in a separate class action pending in the
district, Skeen, et al. v. KAS Direct, LLC d/b/a Babyganics, 17 CV
4119 (RJS), seek an order permitting them to intervene.

Mayhew, Alibhai, and Festa bring the action, on behalf of
themselves and members of a purported nationwide class, asserting
claims of (i) deceptive business practices in violation New York
General Business Law ("GBL") Section 349; (ii) false advertising in
violation of GBL Section 350; (iii) unlawful, unfair, and
fraudulent business practices in violation of California's Unfair
Competition Law; (iv) violation of California's False Advertising
Law; (v) violation of Florida's Deceptive and Unfair Trade
Practices Act; (vi) breach of New York's warranty laws; (vii)
violation of the Magnuson-Moss Warranty Act; (vii) violation of the
consumer protection and trade practices laws of 39 additional
states; and (ix) unjust enrichment.

The parties corresponded for several months regarding potential
settlement of the Plaintiffs' claims, and on Aug. 10, 2016,
attended a mediation with David Rotman, Esq., of Gregorio, Haldeman
& Rotman.  The parties were unable to agree, and the Plaintiffs
filed the initial complaint in the action on Sept. 7, 2016.

On March 30, 2017, the parties attended a second mediation, this
time with Michael Young, Esq., of JAMS in New York.  The parties
did not agree to a settlement, but continued negotiating after the
mediation.  Following approximately 12 weeks of continued
discussions, the parties reached an agreement on relief for the
class, after which they agreed to attorneys' fees as well as
monetary awards for the named Plaintiffs.

On Aug. 4, 2017, the Plaintiffs filed an amended complaint, and a
motion for preliminary approval of the settlement.

Subsequently, three groups of proposed intervenors moved to
intervene: (i) Skeen, Blanusa, Brown, Vidal, and Timmermeier ("Tear
Free Intervenors") moved on Aug. 11, 2017; (ii) David Machlan moved
on Aug. 18, 2017; and (iii) Laura Carroll, Katharine Exo, Armand
Ryden, and Katharine Shaffer ("SPF Intervenors") moved on Aug. 25,
2017.  

The Plaintiffs filed the instant motion for preliminary approval on
Nov. 21, 2017, and only the Tear Free Intervenors have renewed
their motion to intervene.

The complaint in Skeen alleges KAS's Babyganics bath products are
labeled "tear free," gentle, non-allergenic, and safe for infants
and children when in fact they contain chemicals and ocular
irritants.  Further, the complaint allege KAS has received numerous
consumer complaints regarding injuries cause by its "tear free"
products, but has not recalled, relabeled, or reformulated them.
The complaint alleges consumers are misled by Babyganics false and
deceptive "tear free" labeling, and asserts claims for fraud,
negligent misrepresentation, unjust enrichment, violation of
Florida and California's consumer protection laws, and violation of
the Magnuson-Moss Warranty Act.

On Nov. 7, 2017, proceedings in Skeen were stayed pending the
outcome of the Plaintiffs' motion for preliminary approval of the
settlement agreement in the action.

The proposed amended settlement is on behalf of a class of all
persons or entities in the United States who made retail purchases
of any Babyganics product marketed and sold in the United States
between Sept. 7, 2010, and the date the Court enters preliminary
approval.  The Agreement provides for a settlement fund of
$2,215,000.  The Class members are entitled to receive a 100%
refund for any Babyganics products for which they have proof of
purchase, and a partial refund for up to eight Babyganics products
for which they do not have proof of purchase.  Refunds are subject
to pro rata upward or downward adjustment, depending on the number
of claims filed.  In addition, the Agreement provides for changes
to the labeling and advertising of Babyganics products.

The Agreement also provides that the following will be paid out of
the settlement fund: (i) $3,500 service awards to each of the named
Plaintiffs; (ii) up to $416,475.50 to the settlement administrator
for notice and claim administration expenses; and (iii) up to
$733,333.33 in attorneys' fees.

In addition, the Agreement specifically releases the claims
asserted by proposed intervenor Machlan in Machlan v. S.C. Johnson,
Inc., 17 CV 2442 (N.D. Cal.), the Tear Free Intervenors in Skeen,
and the SPF Intervenors in Carroll v. S.C. Johnson & Son, Inc., 17
CV 5828 (N.D. Ill.).

Tear Free Intervenors assert they are entitled to intervene as of
right because have an interest in the action that may be impaired
if the settlement is preliminarily approved, and they are not
adequately represented.  They also assert permissive intervention
is appropriate.

Judge Briccetti disagrees.  He finds that there is no doubt the
proposed intervention would unduly delay and prejudice the rights
of the existing parties, as intervention would undermine the
protracted, extensive, and hard-fought settlement negotiations
which took place with the assistance of experienced, retained
mediators and counsel over the course of fourteen months.
Intervention would likely send the parties back to the drawing
board, delaying the potential resolution of the case.  Under these
circumstances, he concludes it would be inefficient and unjust to
grant the Tear Fear Intervenors' motion.  Accordingly, the motion
to intervene is denied.

The Judge granted the Plaintiffs' motion for preliminary approval
of the parties' amended settlement agreement.  He preliminarily
finds the proposed classes meet the requirements of Rules 23(a) and
23(b).  For purposes of the settlement, he preliminarily certified
a nationwide class of Babyganics purchasers seeking injunctive
relief under Rule 23(b)(2), and a nationwide class of Babyganics
seeking damages under Rule 23(b)(3).  

In addition, the Judge appointed named Plaintiffs Mayhew, Alibhai,
and Festa as the class representatives; Cuneo Gilbert & LaDuca,
LLP, The Sultzer Law Group PC, and Halunen Law as the class
counsel; and Angeion Group, LLC as the Claims Administrator.

Judge Briccetti approved of the manner of notice proposed by the
parties as it is reasonable and the best practicable option for
confirming the class members receive notice.  However, he agrees
with the Tear Free Intervenors that certain aspects of the proposed
notice are inadequate.

The first page of the long form notice should be modified to state:
"A proposed nationwide Settlement has been reached in a class
action lawsuit involving Babyganics Products.  The Settlement
resolves litigation over whether the Defendants allegedly violated
state laws regarding the marketing and sale of Babyganic Products
in the United States."

The second bullet in the "Basic Information" provided in the long
form notice should be modified as follows:  "The lawsuit alleges
that the Defendants violated certain laws in marketing and sales of
Babyganics Products, including the use of the terms Babyganics
mineral-based and natural.  The Settlement of this lawsuit will
also resolve claims relating to subsets of Babyganics Products
labeled with the terms plantbased, tear-free and SPF 50+.  Those
claims were raised in the following cases: Machlan v. S.C. Johnson,
Inc., Case No. CGC-17-557613 (Sup. Ct. CA), later removed on April
28, 2017 to the District Court of the Northern District of
California, No. 3:17-cv-02442 (certain Babyganics pre-moistened
wipes with plant-related labeling); Skeen v. KAS Direct, LLC d/b/a
Babyganics, No. 1:17cv-4119 (S.D.N.Y.) (certain Babyganics products
with tear-free-related labeling); and Carroll v. S.C. Johnson &
Son, Inc., Case No. 1:17-cv-5828, (N.D. Ill.) (certain Babyganics
and mineral-based sunscreen products with SPF 50+ labeling)."

Similarly, the first paragraph of the short form notice should be
modified to state: "If you purchased any Babyganics Products, you
may be eligible to receive a payment from a Class Action
Settlement.  The Action alleged that Defendants KAS Direct LLC and
S.C. Johnson & Son, Inc. violated state laws regarding the
marketing and sales of Babyganics Products, including the use of
the terms Babyganics, mineral-based, natural, plant-based,
tear-free, and SPF 50+."

Assuming these changes are made, the Judge approved the proposed
notice as it contains all the necessary information, including the
nature of the lawsuit, the class, the settlement terms, and the
options available to the members of the class.  By July 10, 2018,
the Plaintiffs' counsel will confirm to the Court in writing that
these changes have been or will be made.

Until otherwise ordered by the Court, all proceedings in the
action, other than proceedings necessary to carry out or enforce
the terms and conditions of the Agreement and the Order, are stayed
pending the fairness hearing.  By no later than July 31, 2018, the
parties will mail or email notice and the claim form to all class
members for whom the Defendants have contact information.  Also, by
no later than July 31, 2018, the Claims Administrator will cause
the Notice Program to commence as described in the Weisbrot
declaration.  

Specifically, the Claims Administrator will establish a website
that will inform settlement class members of the terms of the
Agreement, their rights, dates, and deadlines, and related
information.  The website will include materials agreed upon by the
parties and as further ordered by the Court.  Further, by no later
than July 31, 2018, the Claims Administrator will also establish a
toll-free telephone number that will provide settlement-related
information to settlement class members.  The Claims Administrator
will disseminate any remaining notice, as stated in the Agreement
and the Weisbrot declaration.

The Judge set the following schedule for the fairness hearing and
the actions which must precede it:

     a) The Plaintiffs will file their motion for final approval of
the settlement by no later than Sept. 26, 2018;

     b) The Plaintiffs will file their motion for attorneys' fees,
costs and expenses, and motion for service awards by no later than
Sept. 26, 2018;

     c) Settlement class members must file any objections to the
settlement and the motion for attorneys' fees, costs, and expenses,
and the motion for service awards by no later than Oct. 10, 2018;

     d) The Settlement class members must exclude themselves, or
opt-out, from the settlement by no later than Oct. 10, 2018;

     e) The Settlement class members who intend to appear at the
final fairness hearing must file a notice of intention to appear at
the final fairness hearing by no later than Oct. 24, 2018;

     f) The Claims Administrator will file a declaration or
affidavit with the Court that confirms the implementation of the
Notice Program pursuant to the preliminary approval order by no
later than Oct. 31, 2018;

     g) The class counsel and the Defendants' counsel will have the
right to respond to any objection no later than Nov. 7, 2018; and

     h) The fairness hearing will take place on Nov. 14, 2018, at
10:30 a.m. at the United States Courthouse, 300 Quarropas Street,
Courtroom 620, White Plains, New York 10601.

The Clerk is instructed to terminate the motions.

A full-text copy of the Court's June 26, 2018 Opinion and Order is
available at https://is.gd/e69jYF from Leagle.com.

Tanya Mayhew, Individually on behalf of themselves and all others
similarly situated & Tanveer Alibhai, Individually on behalf of
themselves and all others similarly situated, Plaintiffs,
represented by Melissa S. Weiner, Halunen Law, pro hac vice, Adam
Richard Gonnelli, The Sultzer Law Group, Charles Joseph LaDuca --
charlesl@cuneolaw.com -- Cuneo Gilbert & Laduca, LLP, Katherine Van
Dyck --  kvandyck@cuneolaw.com -- Cuneo Gilbert & Laduca, LLP &
Jason P. Sultzer -- sultzerj@thesultzerlawgroup.com -- The Sultzer
Law Group PC.

Tara Festa, Individually on behalf of themselves and all others
similarly situated, Plaintiff, represented by Adam Richard
Gonnelli, The Sultzer Law Group, Katherine Van Dyck, Cuneo Gilbert
& Laduca, LLP, Melissa S. Weiner, Halunen Law & Charles Joseph
LaDuca, Cuneo Gilbert & Laduca, LLP.

KAS Direct, LLC & S.C. Johnson & Son, Inc., Defendants, represented
by Hannah Yael Shay Chanoine -- hchanoine@omm.com -- O'Melveny &
Myers LLP.

Tarina Skeen, Natalie Vidal, Cheyenne Blanusa, Malissa Brown &
Christina Timmermeier, Intervenors, represented by Jonathan K.
Tycko -- jtycko@tzlegal.com -- Tycko & Zavareei LLP & Rachel L.
Soffin, Morgan & Morgan.

David Machlan, Intervenor, represented by Marie McCrary --
marie@gutridesafier.com -- Gutride Safier LLP.

Laura Carroll, Katharine Exo, Armand Ryden & Katharine Shaffer,
Intervenors, represented by Janine Lee Pollack -- pollack@whafh.com
-- Wolf Haldenstein Adler Freeman & Herz LLP.


KEN'S FISH: 3rd Amended Disclosures OK'd; Sept. 17 Plan Hearing
---------------------------------------------------------------
Bankruptcy Judge Joan N. Feeney approved Ken's Fish, Inc.'s third
amended disclosure statement accompanying its third amended plan of
reorganization.

Written acceptance or rejections of the plan must be filed on or
before Sept. 12, 2018 at 4:00 p.m.

Objections to confirmation of the plan must be filed on or before
Sept. 13, 2018 at 4:30 p.m.

The hearing on confirmation of the Plan is scheduled for Sept. 17,
2018 at 11:00
A.M. Said hearing will take place in the Court Room 1, 12th Floor,
McCormack Post Office and Courthouse Building, 5 Post Office
Square, Boston, Massachusetts 02109.

                     About Ken's Fish Inc.

Ken's Fish, Inc., sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Mass. Case No. 16-14014) on Oct. 20,
2016.  The petition was signed by Kenneth A. Menard, president.  At
the time of the filing, the Debtor estimated assets and liabilities
of less than $500,000.  The case is assigned to Judge Joan N.
Feeney.  The Debtor is represented by the Law Office of Gary W.
Cruickshank.  Eric Hartley & Associates, LLC, serves as its
accountant.


LEADVILLE CORP: Trustee Seeks Approval of Agreement with District
-----------------------------------------------------------------
M. Stephen Peters, Chapter 11 trustee for Leadville Corp., asks the
U.S. Bankruptcy Court for the District of Colorado to authorize him
to enter into the Mountain Lake Spillway Ditch Easement Grant and
Right-of-Way with Parkville Water District in connection with the
repair, enlargement and realignment of a dam, a spillway and a
spillway ditch.

The Debtor's assets primarily consist of mining claims in Lake and
Park Counties, Colorado.  As of the Petition Date, there were no
operations.  The property of the estate includes a parcel of land
known as the Patience, Endurance, Hope, and Success M.S. 5325, Lake
County, Colorado, containing 41.3 acres more or less.  Parkville
Water District is the owner of an adjacent parcel known as the
Mountain Lake Placer and has maintained a reservoir of water on its
property since the late 1800s and enlarged to its present size in
1904 created by an earthen dam with an emergency spillway overflow.
The Spillway continues downhill/downstream with an overflow known
as the Spillway Ditch and it has come to the attention of the
parties that part of the Spillway Ditch traverses the Property.  

The State of Colorado, State Engineers Office, Division of Dam
Safety, has categorized the existing Dam, Spillway and Spillway
Ditch as a "significant hazard dam" and has requested immediate
repair, enlargement and realignment of the Dam, Spillway and
Spillway Ditch.  To effectuate the repair, enlargement and
realignment of the Dam, Spillway and Spillway Ditch as well as
providing the Debtor with right-of-way access to the Mountain Lake
Placer, the Trustee and the District desire to enter into the
Mountain Lake Spillway Ditch Easement Grant and Right-of-Way.

The salient terms of the Agreement are:

     a. Bankruptcy Court Approval: The Agreement is subject to, and
will not become effective, until it is approved by a final and
non-appealable written order of the Bankruptcy Court for the
District of Colorado.

     b. Grant of Parkville Water District Easement: The Debtor
grants to District, its successors, heirs and assigns by this
instrument one (1) perpetual non-exclusive easement in, to,
through, over, under, and across the portion of the Property
described in the Agreement for installation, excavation,
construction and maintenance of a Spillway Ditch in accordance with
the design of Wheeler
Engineering located on the Property and such access, ingress and
egress to and from the Property as is necessary for such
installation, excavation, construction and maintenance of said
Spillway Ditch, more specifically described as being 20 feet in
width, more particularly described as 10 feet either side of a
surveyed centerline, and for the installation, maintenance, repair,
replacement and use of a Spillway Ditch, channel or other water
transportation and delivery systems which may serve such Spillway
Ditch and property.

     c. Dredged Soil Pile: The Debtor and the District as parties
to the Agreement acknowledge District has from time to time dredged
soil from the reservoir and placed it on the shore of the reservoir
on the Property.

     d. Grant of Right-of-Way Easement: For the purpose of allowing
the Debtor to access properties it owns adjacent to the Mountain
Lake Placer, the Debtor will have the non-exclusive perpetual right
of ingress and egress over the Mountain Lake Placer.

     e. Consideration for Easements: In consideration for the
easements to be granted under the Agreement District agrees to pay
Trustee $4,000 and other good and valuable consideration to the
Debtor, plus reasonable attorneys' fees and costs incurred by the
Debtor related to the negotiation and recordation of the easement.

     f. No Warranties: The easements granted in the Agreement are
without warranty of title and are subject to all prior liens,
encumbrances, easements, restrictions, reservations, and rights of
way affecting the Property and the Mountain Lake Placer.

The parties are encouraged to refer to the Agreement for additional
terms and conditions contained therein.  In the event the summary
of the Agreement in the Motion conflicts with the terms and
conditions of the Agreement, the Agreement will control.

The Trustee has determined, in an exercise of their business
judgment, that the Agreement enhances the estate for at least four
reasons. First the easement granted to the District allows the
district to remove the dredged soil pile from the Property and
restore the area under the dredged soil pile thereby enhancing the
Property.  Absent the Spillway Ditch easement, the Dam risks
overflowing causing damage to the surrounding areas including the
Property.

To facilitate the consummation of Agreement, and allow the District
to commence work on the Dam as soon as practicable after entry of
an order approving the Agreement, the Trustee respectfully asks
that the Bankruptcy Court suspends the operation of the 14-day stay
under Fed. R. Bankr. P. 6004(h).

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

     http://bankrupt.com/misc/Leadville_Corp_67_Sales.pdf

                  About Leadville Corporation

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

Alleged creditors, namely La Plata Mountain Resources, Inc., Salem
Minerals, Inc., and Black Horse Capital, Inc., filed an involuntary
petition against Leadville Corporation (Bankr. D. Colo. Case No.
17-21646) on Dec. 27, 2017.  The case is assigned to Judge Michael
E. Romero.

Leadville is reportedly indebted to the petitioning creditors: (a)
$7,501,738 to La Plata Mountain Resources, Inc., based upon
judgments it holds against the Debtor; (b) $14,766 to Black Horse
Capital, Inc. based upon tax liens it holds against the Debtor; and
(c) $17,311 to Salem Minerals, Inc., based upon tax liens it holds
against the Debtor.

The Petitioning Creditors are represented by Kenneth J. Buechler,
Esq., at Buechler & Garber, LLC.

M. Stephen Peters was appointed Chapter 11 trustee for the Debtor
on April 23, 2018.


LEHMAN BROTHERS: Shinhan Bank Bound to Settlement
-------------------------------------------------
In the appeals case captioned SHINHAN BANK, Appellant, v. LEHMAN
BROTHERS HOLDINGS INC., LEHMAN BROTHERS SPECIAL FINANCING INC.,
Appellees, No. 17-2700-bk (2nd Cir.), the United States Court of
Appeals, Second Circuit affirmed the District Court's order which
upheld a Bankruptcy Court order enforcing a putative settlement
agreement between Shinhan and appellee Lehman Brothers Holdings
Inc.

On appeal, Shinhan renews its argument that the Bankruptcy Court
misapplied the so-called Winston factors, and thus erred in
concluding that Shinhan reached a binding and enforceable
settlement agreement with Lehman.

As the District Court and Bankruptcy Court each recognized, the
analysis set out in Winston governs the 2nd Circuit's resolution of
the question whether Shinhan bound itself to a settlement. Under
the Winston framework, the Court determines "whether the parties
intended to be bound [to a settlement] in the absence of a document
executed by both sides" by considering:

   (1)whether there has been an express reservation of the right
not to be bound in the absence of a writing; (2) whether there has
been partial performance of the contract; (3) whether all of the
terms of the alleged contract have been agreed upon; and (4)
whether the agreement at issue is the type of contract that is
usually committed to writing.

The Court finds that the first and third Winston factors weigh in
favor of finding the parties intended to be bound on April 20, as
Lehman would have the Court do, while the second and fourth factors
weigh against such a finding, in line with Shinhan's position.
Ultimately, however, the Court concludes that as of April 20, the
parties intended to be bound and the settlement agreement is
enforceable. The action contemplated under the settlement agreement
here was simple and would have been rapidly achieved, rendering the
second Winston factor--the absence of partial performance--only
minimally probative of any intent on April 20 not to be bound. By
contrast, the absence of an express reservation of rights and of
outstanding material terms to be negotiated weighs heavily in favor
of finding an intention to be bound, especially in view of the
parties' conduct (the lack of any meaningful disagreement beyond
the settlement amount) and the broader context of the Lehman
bankruptcy (with which both parties were apparently familiar). In
these circumstances, the Court concludes that the balance tips in
favor of finding an intention to be bound. The Court, therefore,
affirms the District Court's order holding Shinhan to the
settlement.

A full-text copy of the 2nd Circuit's Order dated July 18, 2018 is
available at https://is.gd/xWSjbg from Leagle.com.

JOHN A. BICKS -- john.bicks@klgates.com -- K&L Gates LLP, (Henry E.
Shin, Robert T. Honeywell, Priya Chadha, and Bryan D. Koosed, on
the brief), New York, New York and Washington, D.C., for
Appellant.

CHRISTOPHER J. COX -- chris.cox@weil.com -- Weil, Gotshal & Manges
LLP, ( Jacqueline Marcus, on the brief), Redwood Shores, California
and New York, New York, for Appellees.

                     About Lehman Brothers

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

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

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

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

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

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

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

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

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

                          *     *     *

As of March 2018, the trustee for LBI has made sixth interim
distributions in the aggregate amount of at least $9 billion.  The
distributions bring total general unsecured creditor claim
recoveries to 39.75%, an achievement far in excess of any
reasonable expectation during the midst of Lehman's collapse and
the financial crisis of the Great Recession.  As of March 31, 2018,
the Trustee has allowed or settled 4,813 general creditor claims
with an aggregate asserted amount of $70.1 billion for an allowed
amount of $22.9 billion.

As for LBHI, following the 15th distribution announced by the team
winding down LBHI in March 2018, Lehman's total distributions to
unsecured creditors will amount to approximately $124.6 billion.
The actual distributions to bondholders are already way above the
projected recovery 21 cents on the dollar when Lehman's bankruptcy
plan went into effect in early 2012.


LONGFIN CORP: Incurs $3.7 Million Net Loss in Second Quarter
------------------------------------------------------------
Longfin Corp. has filed with the Securities and Exchange Commission
its Quarterly Report on Form 10-Q reporting a net loss attributable
to common stockholders of $3.66 million on $39.88 million of total
revenue for the three months ended June 30, 2018, compared to a net
loss attributable to common stockholders of $19.89 million on $8.57
million of total revenue for the same period during the prior
year.

For the six months ended June 30, 2018, the Company reported a net
loss attributable to common stockholders of $11.06 million on
$94.14 million of total revenue.  For the period from Feb. 1, 2017
through June 30, 2018, the Company reported a net loss attributable
to common stockholders of $19.87 million on $9.27 million of total
revenue.

As at June 30, 2018, the Company had $172.79 million in total
assets, $44.91 million in total liabilities and $127.88 million in
total equity attributable to parent.

As of June 30, 2018, the Company had $0.49 million in cash and
$38.6 million in accounts receivable and total liabilities of $45
million.  To date the Company has received $3.7 million in net
proceeds ($5.0 million net of costs of $1.3 million) related to the
Note Financing and will not be able to obtain additional monies
through the Note Financing until the Company files a Registration
Statement to register the common shares underlying the Notes and
Warrant and such Registration Statement is declared effective by
the Securities and Exchange Commission.  The Company also
contemplates raising money through Regulation D offering from the
accredited investors.

Since its inception, the Company has financed its operations
primarily through equity issuances and cash generated from its
operations.

Its principal uses of cash in recent periods have been funding its
operations.

"The Company has limited operating history and experienced a net
loss of $38 million since its inception.  The Company has $0.49
million of cash at June 30, 2018.  The Company operates primarily
in structured trade finance and providing technology services and
our operating costs are primarily related to the cost of providing
those services, employee compensation and administrative expenses,"
the Company stated in the Quarterly Report.

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

                     https://is.gd/XoQDmB

                        About Longfin

Longfin Corp (LFIN) is a US-based, global finance and technology
company ("FINTECH") powered by artificial intelligence (AI) and
machine learning.  The Company, through its wholly-owned
subsidiary, Longfin Tradex Pte. Ltd, delivers FX and alternative
finance solutions to importers/exporters and SME's.  Ziddu.com
owned by the company is the only marketplace for smart contracts on
the Ethereum blockchain.  Ziddu Ethereum ERC20 blockchain Token
uses a technology stack in which Smart Contracts run in distributed
virtual machines, intended to provide solutions to warehouse /
international trade financing, micro-lending, FX OTC derivatives,
bullion finance, and structured products.  Currently, the company
has operations in Singapore, Dubai, New York and India.

For the period from Feb. 1, 2017 (inception) through Dec. 31, 2017,
Longfin incurred a net loss of $26.36 million.  As of Dec. 31,
2017, Longfin had $178.25 million in total assets, $39.29 million
in total liabilities and $138.96 million in total stockholders'
equity.

The report from the Company's independent accounting firm
CohnReznick LLP, in Roseland, New Jersey, on the consolidated
financial statements for the year ended Dec. 31, 2017, includes an
explanatory paragraph stating that the Company has limited
operating history and the continuation of the Company as a going
concern is dependent upon the ability of the Company to obtain
financing and the attainment of profitable operations.  These
conditions raise substantial doubt about the Company's ability to
continue as a going concern.

The Securities and Exchange Commission had obtained a court order
freezing more than $27 million in trading proceeds from allegedly
illegal distributions and sales of restricted shares of Longfin
Corp. stock involving the company, its CEO, and three other
affiliated individuals.  A federal judge in Manhattan unsealed the
SEC's complaint on April 6, 2018.  

Longfin announced in a press release dated April 24, 2018 that on
April 23, 2018, Judge Denise L. Cote vacated the Temporary
Restraining Order Freezing Assets and Granting Other Relief, which
was entered on April 4, with respect to LongFin Corp. and Venkat
Meenavalli.  The Securities and Exchange Commission requested that
the Court vacate the order with respect to LongFin and Mr.
Meenavalli, which was consistent with the SEC's position before the
Court on Friday, April 20, 2018.

Longfin Corp. received a notice on April 18, 2018, from the NASDAQ
Stock Market LLC, indicating that the Company does not comply with
the NASDAQ Listing Rule 5250(c)(1) due to the Company not having
included the signatures of a majority of the members of its Board
of Directors in its Annual Report on Form 10-K for the year ended
Dec. 31, 2017 that it filed with the SEC on April 2, 2018.


LTI HOLDINGS: S&P Affirms 'B-' Rating on Senior Secured Term Loan
-----------------------------------------------------------------
S&P Global Ratings affirmed its 'B-' issue-level rating on the
first-lien term loan tranche of LTI Holdings Inc. and revised its
recovery rating on the tranche to '4' from '3'. S&P said, "The '4'
recovery rating indicates our expectation for average recovery
(30%-50%; rounded estimate: 45%) in the event of a payment default.
At the same time, we affirmed our 'CCC+' issue rating on the
second-lien term loan tranche. The recovery rating remains '5',
indicating our expectation of modest (10%-30%; rounded estimate:
10%) recovery in the event of a payment default."

The rating action on the first lien is based on the company
shifting $100 million to the first lien from the second lien.

RECOVERY ANALYSIS

Key analytical factors

S&P said, "Our simulated default scenario assumes a payment default
in 2020 against a backdrop of significant global macroeconomic
weakness. We also assume that the competitive pressures in the
company's key consumer and industrial end markets cause its revenue
and EBITDA to decline, eventually leading to a payment default.

"We continue to value the company on a going-concern basis using a
5.0x multiple of our projected emergence EBITDA."

Simulated default assumptions

-- Year of default: 2020
-- Jurisdiction: US
-- Obligor/nonobligor split: 51%/49%

Simplified waterfall

-- Emergence EBITDA: $154 million
-- Multiple: 5.0x
-- Gross recovery value: $768 million
-- Net recovery value for waterfall after administrative expenses
(5%): $730 million
-- Estimated first-lien debt claims: $1,433 million*
    --Recovery range: 30%-50% (rounded estimate: 45%)
-- Recovery rating: 4
-- Remaining recovery value: $125 million
-- Estimated senior unsecured debt: $330 million*
    --Recovery range: 10%-30% (rounded estimate: 10%)
-- Recovery rating: 5
*Note: All debt amounts include six months of prepetition
interest.

  RATINGS LIST

  LTI Holdings Inc.
   Issuer Credit Rating               B-/Stable/--

  Rating Affirmed; Recovery Rating Revised
  LTI Holdings Inc.
                                      To              From
   Senior Secured First Lien          B-              B-
    Recovery Rating                   4 (45%)         3 (50%)  

  LTI Holdings Inc.
   Senior Secured Second Lien         CCC+            CCC+
    Recovery Rating                   5 (10%)         5 (10%)


MASONITE INT'L: Moody's Rates New $300MM Sr. Unsecured Notes 'Ba3'
------------------------------------------------------------------
Moody's Investors Service assigned a Ba3 rating to Masonite
International Corporation's proposed $300 million of senior
unsecured notes due 2026. Concurrently, Moody's affirmed the
company's Ba2 Corporate Family Rating, Ba2-PD Probability of
Default Rating, Ba3 rating on its existing $625 million 5.625%
senior unsecured notes due 2023, and SGL-1 Speculative-Grade
Liquidity Rating. The rating outlook remains positive.

Masonite intends to issue $300 million of new senior unsecured
notes due 2026 and use the proceeds to retire approximately $125
million of existing 5.625% senior unsecured notes due 2023. The
remainder of the proceeds will increase balance sheet cash for
general corporate uses, which may include acquisitions and share
repurchases. The company's leverage pro forma for the transaction
and inclusive of Moody's standard adjustments increases to
approximately 3.3x from 2.6x at July 1, 2018, while EBITA to
interest coverage declines slightly to 4.8x from 5.2x.

The ratings affirmations reflect the company's solid market
position and conservative financial policies, and the positive
outlook reflects Moody's expectation that Masonite will continue to
improve its operating margins, while maintaining low debt leverage
as it benefits from end market growth and operational improvements.


The Ba3 rating on senior unsecured notes (the issuer of which is
Masonite International Corporation, a Canadian legal entity), one
notch below the Ba2 CFR, reflects the structural subordination to
US operating company liabilities given the absence of upstream
guarantees on the notes from the US subsidiaries, which generate
approximately 66% of revenue. The rating also reflects the
effective subordination to the secured revolver.

The following rating actions were taken:

Issuer: Masonite International Corporation:

Corporate Family Rating, affirmed at Ba2

Probability of Default Rating, affirmed at Ba2-PD

Speculative-Grade Liquidity Rating, affirmed at SGL-1

$625 million senior unsecured notes due 2023, affirmed at Ba3
(LGD4)

Proposed $300 million Gtd senior unsecured notes due 2026, assigned
Ba3 (LGD4)

The rating outlook remains positive.

RATINGS RATIONALE

Masonite's Ba2 Corporate Family Rating is supported by: 1) the
company's strong market position as one of only two vertically
integrated interior molded door manufacturers in North America, and
its globally diversified sales with 34% generated outside of the
United States from 65 countries; 2) its strong competitive position
that will continue to benefit from technology innovation, a
customer focused operating model, and trend-setting products; 3)
the company's conservative financial policy and a strong balance
sheet; 4) Masonite's significantly improved profitability over the
past several years, with EBITA margins of 9.5% in FY 2017 compared
to 2.0% in 2012, with further expectation for improvement as the
company utilizes automation and facility redesigns to drive
efficiency through reducing labor costs and maximizing economies of
scale; 5) its strong EBITA to interest coverage and solid free cash
flow generation; and 6) continued recovery in the US residential
market as well as favorable conditions in repair and remodeling.

On the other hand, the rating is constrained by: 1) Masonite's
cyclical end markets, as it derives 37% of its revenues from
residential new construction, 47% from repair and remodeling, and
16% from architectural (commercial) construction, and risks related
to downturns in the construction sector; 2) the company's
historically active acquisition strategy, which is currently
expected to largely focus on bolt-on purchases; 3) its share
repurchase activity, which has been accomplished through free cash
flow and in part funded with debt; and 4) the exposure to volatile
raw material input prices with higher commodity inflation trends in
steel, wood and chemicals.

Masonite's Speculative-Grade Liquidity Rating of SGL-1 reflects
Moody's expectations that the company's liquidity profile will
remain very good over the next 12 to 15 months. The SGL rating
takes into consideration internal liquidity, external liquidity,
covenant compliance and alternate sources of liquidity. Moody's
projects the company to be able to cover all working capital and
maintenance CAPEX from its funds from operations in 2018,
generating over $100 million of free cash flow, maintain ample
availability under its $150 million asset-based revolver expiring
in April 2020 and have flexibility under its springing fixed charge
coverage covenant.

The company's ratings could be upgraded if sales stay above $2
billion and tangible equity increases above $500 million, while
EBITA margins improve. Furthermore, the ratings upgrade would
require the company to maintain its conservative financial policy,
including maintaining debt to EBITDA comfortably below 3.0x and
EBITA to interest coverage well above 5.0x, limiting shareholder
returns, prioritizing cash flow for internal use, and avoiding
large debt funded acquisitions.

Ratings could be downgraded if Masonite's debt to EBITDA increases
and is sustained above 3.5x and EBITA to interest expense falls
below 4.0x, the company engages in substantial debt funded
acquisitions and/or shareholder friendly transactions that alter
its capital structure, financial policy, and/or operating strategy,
or profitability and liquidity deteriorates.

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

Masonite International Corporation is one of the largest
vertically-integrated manufacturers of doors in the world. It
offers interior and exterior doors for both residential and
commercial end uses and serves approximately 7,000 customers in
over 65 countries. In the last twelve months ending July 1, 2018,
the company generated approximately $2.1 billion in revenues.


MASONITE INT'L: S&P Rates New US$300MM Unsec. Notes 'BB+'
---------------------------------------------------------
S&P Global Ratings said it assigned its 'BB+' issue-level rating
and '3' recovery rating to Masonite International Corp.'s proposed
US$300 million senior unsecured notes due 2026. The '3' recovery
rating reflects S&P's expectation for meaningful (50%-70%; rounded
estimate 65%) recovery in our hypothetical default scenario.

The company intends to use a portion of the proceeds to repay
US$125 million of its existing 5.625% senior unsecured notes due
2023. The balance of the proceeds will fund general corporate
purposes that might include acquisitions, repayment of borrowings
under Masonite's asset-backed lending credit facility, working
capital management, and share buybacks. The company has repurchased
US$63 million of shares through 2018 year-to-date, and S&P assumes
buybacks of about US$100 million annually.

S&P said, "The proposed transaction will be largely
leverage-neutral because we net all of Masonite's cash in our
adjusted debt calculations. We continue to expect adjusted
debt-to-EBITDA to be in the low-to-mid 2x area in 2018 and 2019,
supported by continuing momentum in U.S. housing starts that
underpins our estimates for earnings and cash flow growth. We also
expect the company to mitigate the impact of higher input costs
with growth in volumes and unit price increases. Accordingly, all
of our ratings on Masonite are unchanged, including our 'BB+'
long-term issuer credit rating. The outlook is stable."

ISSUE RATINGS--RECOVERY ANALYSIS

Key analytical factors

-- S&P is assigning a '3' recovery rating to the company's
proposed senior unsecured notes, which corresponds with meaningful
(50%-70%, rounded estimate 65%) recovery and an issue-level rating
that is the same as the issuer credit rating. The proposed notes
will rank pari passu with Masonite's existing senior unsecured
notes.

-- S&P's simulated default scenario contemplates a default in
2023, stemming from a severe demand downturn in the company's end
markets, heightened competition, and margin erosion caused by an
unexpected increase in material costs. In this scenario, Masonite
is no longer able to fund its fixed charges, defaults on its
financial obligations, and is restructured as a going concern.

-- S&P's recovery analysis assumes a reorganization value for the
company of close to US$700 million, reflecting emergence EBITDA of
about US$115 million and a 6x multiple (consistent for rated peer
companies).

-- S&P's EBITDA assumption contemplates a rebound in profitability
following a cyclical downturn that would force
    the company to default with its current capital structure.

-- S&P assumes that, in a hypothetical bankruptcy scenario, the
company's US$150 million asset-backed lending revolving credit
facility is 60% drawn.

Based on these assumptions, S&P expects that in a default scenario,
secured lenders will be fully covered and the remaining net
enterprise value is almost exclusively available for senior
unsecured note holders.

Simulated default assumptions

-- Simulated year of default: 2023
-- EBITDA at emergence: US$115 million
-- EBITDA multiple: 6x

Simplified waterfall

-- Net enterprise value (after 5% administrative costs): US$650
million
-- Valuation split in % (obligors/non-obligors): 100/0
-- Priority claims: US$92 million
-- Total value available to unsecured claims: US$560 million
-- Senior unsecured debt and pari passu claims: About US$825
million
    --Recovery expectations: 50%-70%; rounded estimate 65%

All debt amounts include six months of prepetition interest.

  RATINGS LIST
  Masonite International Corp.
  Issuer credit rating                   BB+/Stable/--

  Ratings Assigned
  US$300M sr. unsecured notes            BB+
  Recovery rating                        3(65%)


MICROCHIP TECHNOLOGY: Fitch Alters Outlook to Negative
------------------------------------------------------
Fitch Ratings has affirmed the ratings for Microchip Technology,
Inc. (Microchip), including the 'BB+' long-term Issuer Default
Rating (IDR) and 'BBB-'/'RR1' senior secured ratings. Fitch also
revised the Rating Outlook to Negative from Stable. Fitch's actions
affect $12.8 billion of total debt, including the $3.8 billion
revolving credit facility (RCF).

The Negative Outlook reflects Fitch's downward revision of revenue
and profitability through the forecast period due to expectations
for lower shipments into the channel over the next two to three
quarters to correct meaningful excess inventory at Microsemi Corp.
(Microsemi), which Microchip acquired on May 29, 2018. As a
consequence, Fitch believes FCF, all of which Microchip has
committed to using for debt reduction, may be insufficient to
achieve Fitch's negative total leverage sensitivity of 3.5x exiting
fiscal 2020. Despite Fitch's confidence in Microchip's long-term
operating profile and attributes of the Microsemi acquisition, the
company's disclosure indicates heightened near-term integration
risk.

Microchip's disclosure of Microsemi's aggressive shipments into the
channel pushed months of inventory at distributors to four months
compared with Microchip's more customary 2.5 months overshadowed
otherwise solid stand-alone and combined operating results. For the
quarter ended June 30, 2018, Microchip recorded record revenue
levels and ongoing profit margin expansion, driven by strong demand
for 8- and 32-bit microcontrollers and analog products. In
addition, the company identified modest standalone headwinds,
including extended lead times for passive components, customer
caution over potential trade tariffs and lower demand destruction
at ZTE. Along with elevated channel inventory, these headwinds in
aggregate will slow revenue growth and should increase demand
volatility over at least the near-term.

At the same time, Microchip reaffirmed the scope and timing of
target synergies related to the Microsemi acquistion, which are
realizing $300 million of cost and revenue synergies three years
post-acquisition close. Fitch believes Microchip's discovery of
excessive discretionary spending by Microsemi's management could
provide upside to savings from spending reductions and,
conservative tax planning and slightly lower capacity buildouts as
Microchip internalizes certain of Microsemi's outsourced production
will enhance cash conversation. As a consequence, Fitch estimates a
less than $200 million adverse impact on fiscal 2019 FCF and only a
modest impact thereafter.

KEY RATING DRIVERS

Meaningful Revenue Diversification: Microsemi increases Microchip's
end market and product diversification, which will drive more even
operating results through the cycle. Microsemi increases
communications and data center, computing, and aerospace and
defense (A&D) end market exposure but also adds to Microchip's
already meaningful industrial end market sales. The deal also
strengthens Microchip's solutions systems capabilities with high
voltage power management, high-reliability discretes, storage and
field programmable gate array products, while reducing customer
concentration.

Secular Growth Markets:  Pro forma for the deal, Fitch believes end
markets are growing in the mid- to high-single digits, or roughly
2x the rate of the broader semiconductor market, supporting
positive long-term revenue. Unit production is increasing across
most end markets, while electronics content penetration should
continue driving longer-term growth through the business cycle.

Industry-Leading Profitability: Fitch believes Microchip's target
end markets and proprietary embedded solutions drive longer product
life cycles and greater demand visibility. This leverages
Microchip's largely in-house manufacturing, assembly and test
strategy and drives industry-leading profit and cash flow margins.
The realization of $300 million of synergies from the elimination
of redundancies, integration of historical Microsemi deals and
internalization of Microsemi's largely outsourced production, will
more than offset Microsemi's lower standalone operating profit
margins.

Historically Acquisitive:  Fitch believes management bandwidth will
constrain significant incremental acquisitions over the next two to
three years, given the Microsemi deal is the company's largest
ever. Beyond Microchip's integration of Microsemi, Fitch expects
solid top line and cash flow growth will enable Microchip to
largely organically fund incremental acquisitions, tempering event
risk.

Investment-Grade Leverage Target:  Microchip plans to use FCF for
debt reduction and achieve its 2.5x long-term total leverage target
within three years post-close. Pro forma for the deal, Fitch
estimates total leverage was just over 5x (excluding target cost
synergies) at close. However, Fitch believes roughly $1.5 billion
of annual FCF and the achievement of $3 billion of targeted cost
synergies will enable Microchip to achieve Fitch's 2.5x total
leverage positive rating trigger in three years.

DERIVATION SUMMARY

Fitch believes Microchip is more strongly positioned for the
rating, given its strong market positions in secular growth markets
resulting in expectations for solid top line growth and
industry-leading profitability. A number of competitors are
meaningfully more highly rated, including Samsung (AA-), Texas
Instruments (A+) and NXP (BBB-), due largely to a combination of
greater FCF scale and more conservative financial policies,
including a greater focus on organic growth. Growing annual FCF
should enable Microchip to improve credit protection measures over
the post-close, 24-month time frame, and Fitch expects Microchip to
migrate to investment grade over time.

KEY ASSUMPTIONS

  - Low-single digit revenue growth in fiscal 2019, pro forma for
the Microsemi acquisition, from solid operating momentum at
standalone Microchip;

  - Mid-single digit revenue growth through the remainder of the
forecast period from secular demand tailwinds;

  - No revenue synergies, which could be considerable longer term,
in the forecast period;

  - Profit margins dip in fiscal 2019 from the inventory correction
but remain largely flat at 42% through the forecast period from
restructuring and operating leverage;

  - Dividends grow slightly and Microchip uses FCF prepayable debt
reduction;

  - No acquisitions until the company achieves total leverage of
2.5x to 3.0x;

  - The company achieves target cost synergies by the end of fiscal
2021.

RATING SENSITIVITIES

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

  - Fitch expects Microchip to achieve its total leverage target of
2.5x within the next 12 months;

  - Microchip achieves target deal synergies, resulting in profit
margin expansion from standalone levels.

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

  - Fitch believes Microchip is not on track to achieve total
leverage of 4.5x or below or 3.5x or below exiting fiscal 2019 and
2020, respectively;

  - Microchip makes incremental debt-financed acquisitions or
repurchases shares in excess of Fitch's forecast.

LIQUIDITY

Adequate Package of Liquidity: As of June 30, 2018, Fitch believes
Microchip's liquidity was adequate and supported by $650 million of
cash and cash equivalents and approximately $500 million of
remaining availability under the company's $3.8 billion RCF.
Fitch's expectation for roughly $1.5 billion of annual FCF also
supports liquidity. Fitch expects Microchip will use its FCF for
debt reduction until the company achieves its 2.5x total leverage
target.

FULL LIST OF RATING ACTIONS

Fitch has affirmed the following ratings:

Microchip Technology, Inc.

  -- Long-term IDR at 'BB+';

  -- Senior Secured Revolving Credit Facility at 'BBB-'/'RR1';

  -- Senior Secured Term Loan B at 'BBB-'/'RR1';

  -- Senior Secured Notes at 'BBB-'/'RR1'.

The Rating Outlook is Negative.


MID-ATLANTIC ENERGY: Aug. 20 Auction of All Assets Set
------------------------------------------------------
Mid-Atlantic Energy Concepts, Inc., filed with the U.S. Bankruptcy
Court for the Eastern District of Pennsylvania its amended notice
of sale of substantially all assets to Schaedler/Yesco
Distribution, Inc., subject to overbid.

Pursuant to the Bidding Procedures Order entered by the Court on
July 26, 2018, the Debtor proposes to enter into the Asset Purchase
Agreement dated July 13, 2018, with the Stalking Horse Bidder, for
the sale of substantially all assets subject to a competitive
bidding process as set forth in the Bidding Procedures Order.

All interested parties are invited to make an offer to purchase the
Acquired Assets by Aug. 17, 2018 in accordance with the Bidding
Procedures approved by the Court.  Pursuant to the Bidding
Procedures, the Debtor may conduct an Auction for the Acquired
Assets beginning at 10:00 a.m. (ET) on Aug. 20, 2018, at the
offices of Karalis PC, 1900 Spruce Street, Philadelphia, PA 19103
or such later time or other place as the Debtor may notify all
Qualified Bidders who have submitted Qualified Bids.  Participation
at the Auction is subject to the Bidding Procedures and the Bidding
Procedures Order.

A hearing to approve the Sale of the Acquired Assets to the highest
and best bidder will be held on Aug. 23, 2018 at 11:00 a.m. (ET).
The hearing on the Sale may be adjourned without notice other than
an adjournment in open court.  Objections, if any, to the proposed
Sale must be filed and served in accordance with the Bidding
Procedures Order, and actually received on Aug. 21, 2018.  The
notice is qualified in its entirety by the Bidding Procedures
Order.

               About Mid-Atlantic Energy Concepts

Founded in 1994, Mid-Atlantic Energy Concepts, Inc. --
https://www.atlanticenergyconcepts.com -- is a privately held
company specializing in turn-key lighting retrofits, taking full
responsibility for all aspects of the project from site survey
through project closeout.  The company has performed lighting
retrofits on over a thousand projects in both the public and
private sectors, including federal, state and local government,
hospitals, universities, school districts, office buildings, retail
and commercial/industrial spaces.

Mid-Atlantic Energy Concepts sought Chapter 11 protection (Bankr.
E.D. Pa. Case No. 18-14790) on July 20, 2018.  Judge Richard E.
Fehling is assigned to the case.  In the petition signed by Kenneth
Field, president, the Debtor estimated assets and liabilities in
the range of $1 million to $10 million.  The Debtor tapped Aris J.
Karalis, Esq., and Robert W. Seitzer, Esq., at Karalis PC, as
counsel.


MORAN FOODS: S&P Cuts Issuer Credit Rating to 'CCC+', Outlook Neg.
------------------------------------------------------------------
S&P Global Ratings lowered its issuer credit rating on Moran Foods
LLC (Save-A-Lot) to 'CCC+' from 'B-'. S&P revised the outlook to
negative from stable.

S&P said, "At the same time, we lowered our issue-level rating on
the company's senior secured term loan to 'CCC+' from 'B-'. The
recovery rating was lowered to '4' (30%-50%; rounded estimate: 45%)
from '3' based on our updated estimate of emergence EBITDA.

"The downgrade reflects our expectation that Save-A-Lot's
difficulty executing on its turnaround amid a highly competitive
discount grocery environment will continue into fiscal 2019.
Second-quarter network identical (ID) sales fell 6.1%, marking 13
consecutive quarters of declines, as the company struggles to
repair its value proposition in the face of aggressive price
competition and declining levels of EBT dollars in its markets. In
addition to top-line pressure, margins have compressed as a result
of targeted price investments and higher transportation costs.
Save-A-Lot's transformation plan to reverse years of declining
traffic carries significant execution risk, which we think will be
elevated over the next 12 months as it remerchandises its shelves
and begins to cut prices across its store network later this year.

"The negative outlook reflects our view that Save-A-Lot's weaker
product assortment and pricing will continue to diminish its value
perception among customers relative to peers in the coming year.
While Save-A-Lot has made some targeted investments in the last
year to correct prices in categories that drifted much higher than
its competitors, these larger and better capitalized players
continue to invest in lower pricing, among other initiatives.

"We could lower our rating if liquidity becomes strained such that
we envision a default scenario occurring over the next 12 months.
We could also take a negative rating action if the company pursues
below-par purchases of its term loan or pursues loan modifications
that we view as constituting a selective default.

"We could revise the outlook to stable if Save-A-Lot can
successfully implement its strategic initiatives and demonstrate
improving operating results. For this to occur we would expect ID
sales to turn positive on a sustained basis leading to improved
EBITDA growth and positive FOCF generation."



NEW CITY HISTORIC: Taps O'Rourke & Moody as Legal Counsel
---------------------------------------------------------
New City Historic Auto Row, LLC, seeks approval from the U.S.
Bankruptcy Court for the Northern District of Illinois to hire
O'Rourke & Moody as its legal counsel.

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

The firm will charge these hourly rates:

     Michael Moody          Partner       $400
     Michael O'Rourke       Partner       $400
     Dean Gramlich          Counsel       $375
     Maria Diaz             Paralegal     $100
     Marvell Brickhouse     Law Clerk     $100

O'Rourke & Moody received a $50,000 retainer from an affiliate of
the Debtor for the preparation and filing of the case.   

Michael Moody, Esq., an  equity partner at O'Rourke & Moody,
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:

     Michael C. Moody, Esq.
     O'Rourke & Moody LLP
     55 West Wacker Drive, Suite 1400
     Chicago, IL 60601
     Phone: (312) 849-2020
     Email: mmoody@orourkeandmoody.com

              About New City Historic Auto Row

New City Historic Auto Row, LLC --
https://www.alfaromeousaofchicago.com/ -- is a dealer of new and
pre-owned Alfa Romeo vehicles in Chicago, Illinois.  New City
Historic Auto Row sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Ill. Case No. 18-20811) on July 25,
2018.  In the petition signed by Michael Helmstetter, president and
chief executive officer, the Debtor estimated assets of $1 million
to $10 million and liabilities of $1 million to $10 million.  Judge
Jacqueline P. Cox presides over the case.


NEXION HEALTH: Plan Outline Okayed, Plan Hearing on Sept. 13
------------------------------------------------------------
Nexion Health at Lancaster, Inc. and its affiliates are now a step
closer to emerging from Chapter 11 protection after a bankruptcy
judge approved the outline of their plan of reorganization.

Judge Harlin DeWayne Hale of the U.S. Bankruptcy Court for the
Northern District of Texas on Aug. 2 gave the thumbs-up to the
disclosure statement after finding that it contains "adequate
information."

The order set a Sept. 4 deadline for creditors to file their
objections and a Sept. 6 deadline to submit ballots of acceptance
or rejection of the plan.

A court hearing to consider confirmation of the plan is scheduled
for Sept. 13, at 1:30 p.m. (CDT).  The hearing will take place at
Courtroom 3.

                        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 cases. Joseph M.
Coleman, Esq., at Kane Russell Coleman Logan PC represents the
Debtors 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.


OFFICE DEPOT: S&P Alters Outlook to Stable & Affirms 'B' ICR
------------------------------------------------------------
S&P Global Ratings  revised its outlook on Boca Raton, Fla.-based
Office Depot Inc. to stable from negative. At the same time, S&P
affirmed its 'B' issuer credit rating on the company.

S&P said, "We also affirmed our 'B+' issue-level rating on Office
Depot's senior secured term loan due in 2022. The '2' recovery
rating is unchanged and indicates our expectation for substantial
(70%-90%; rounded estimate: 80%) recovery in the event of a payment
default. We do not rate the company's $1.2 billion asset-based
lending (ABL) revolver facility due in 2021.

"The outlook revision reflects our view that the company has made
decent and sustainable progress toward stabilizing revenues at its
B2B segments and our expectation for its strategic initiatives to
continue to gain traction and mitigate any meaningful erosion in
margins. In the past few quarters, the company modestly diversified
its operations in favor of the stickier and relatively higher
margin B2B segments (which currently represent about 60% of total
sales), driven by its acquisition of CompuCom in late-2017. Despite
performance gains, we anticipate some pressures on profit margins
due to price reinvestments and softness at the retail segment. Over
the next 12 months, we expect some improvement in credit metrics
from scheduled loan amortization.   

"The stable outlook reflects some improvement in credit metrics in
the next year from significant scheduled loan amortization, which
should build modest cushion in credit metrics as the company
executes on its business initiatives. We think EBITDA margins could
decline slightly from persistent softness at the retail operations
and modest sales price concessions in the B2B segments to remain
competitive.  

"We could lower the rating if we expect credit metrics to
deteriorate, with FFO to debt approaching the low-teen percentage
area and adjusted debt to EBITDA above 4x on a sustained basis, or
if FOCF generation is less than $100 million. This could be the
case if the company's margin deteriorates 150 basis points, driven
by heightened competitive pressures, or if the company faces
difficulties executing on its initiatives.

"Although unlikely in the next year, we could raise the rating if
we have a more favorable view of the company's business risk,
including long-term demand prospects. In this scenario, the company
would continue to grow revenues and improve profitability at its
B2B segments and its retail segment would show a turnaround with
positive low-single-digit comparable sales growth. We would also
expect meaningful improvement in credit metrics, with FFO to debt
approaching the low-20% area and adjusted debt to EBITDA in the
low-3x area."


OVERLAND STORAGE: Fails to Make Required Payment of Interest
------------------------------------------------------------
Sphere 3D Corp. (the "Company"), a company delivering
containerization, virtualization, and data management solutions via
hybrid cloud, cloud and on-premise implementations through its
global reseller network and professional services organization, on
Aug. 13 disclosed that on August 1, 2018, Overland Storage, Inc., a
wholly-owned subsidiary of the Company ("Overland"), together with
Tandberg Data GmbH, as co-borrowers under that certain Credit
Agreement dated as of April 6, 2016 (as amended from time to time,
the "Credit Agreement"), with CB CA SPV, LLC ("Colbeck"), as
lender, failed to make a required payment of interest due on such
date.  Such failure constituted an Event of Default (as defined
under the Credit Agreement) as of August 6, 2018 under the Credit
Agreement after expiration of a five day cure period.  On August 7,
2018, Overland received a notice from Colbeck stating that, as a
result of such failure, all amounts under the Credit Agreement are
immediately due and payable.  The foregoing also constitutes an
Event of Default, as defined in and pursuant to that certain 8%
Senior Secured Convertible Debenture in favor of FBC Holdings,
S.r.l ("FBC" and together with Colbeck, the "Lenders").  The
Company, Overland and their subsidiaries are in continuing
discussions for a potential resolution with the Lenders.  Despite
these efforts, there can be no assurance that the Lenders will
ultimately agree to any such resolution.

                        About Sphere 3D

Sphere 3D Corp. -- http://www.sphere3d.com/-- delivers
containerization, virtualization, and data management solutions via
hybrid cloud, cloud and on-premises implementations through its
global reseller network and professional services organization.
Sphere 3D, along with its wholly owned subsidiaries Overland
Storage and Tandberg Data, has a strong portfolio of brands,
including Overland-Tandberg, HVE ConneXions and UCX ConneXions,
dedicated to helping customers achieve their IT goals.


PAC ANCHOR: Seeks OK of Proposed Joint Disclosure Statement
-----------------------------------------------------------
According to a notice, Pac Anchor Transportation, Inc., and the
Official Committee of Unsecured Creditors will file a motion on
Sept. 18, 2018 at 10:00 a.m. asking the U.S. Bankruptcy Court for
the Central District of California for an order approving its joint
proposed disclosure statement describing its plan of
reorganization.

The Debtor and the Committee believe that the Disclosure Statement
contains adequate information. It identifies and classifies claims
and interests and it describes how the claims will be treated, as
well as the voting process for claims. There are detailed
descriptions of the past business and personal financial activities
of Debtor, including the circumstances that caused the filing of
the Bankruptcy Case. There is a discussion of the present business
and personal financial activities as well as a detailed discussion
of the future plans. The Disclosure Statement includes descriptions
of Debtor's assets and liabilities, a liquidation analysis, and
historical financial data. It also describes the sources for
funding the Plan and provides forecasts/projections of income to
support the feasibility of the Plan. All known avoidance actions
have been identified and the material post-bankruptcy events have
been summarized. The Debtor, therefore, believes that the
Disclosure Statement contains adequate information and that it
should be approved.

With the approval of the adequacy of the Disclosure Statement, the
Debtor and the Committee request that the Court set a hearing date
for the confirmation of the Plan and fix a deadline for the holders
of claims to accept or reject the Plan. Debtor and the Committee
believe that all of the requests are necessary and appropriate,
under the circumstances.

                 About Pac Anchor Transportation

Pac Anchor Transportation, Inc., was formed from the merger of Pac
Anchor Transportation, Inc., and Green Anchor Lines, Inc.  Pac
Anchor is a trucking company located in Wilmington, California,
that provides trucking services throughout the western United
States.

Pac Anchor filed for Chapter 11 bankruptcy protection (Bankr. C.D.
Cal. Case No. 17-18213) on July 6, 2017.  In the petition signed by
Alfredo Barajas, its president, the Debtor disclosed $12.08 million
in assets and $11.24 million in liabilities.

Judge Ernest M. Robles presides over the case.  

Haberbush & Associates LLP is the Debtor's legal counsel.  Trojan
and Company Accountancy Corp. is the Debtor's accountant.

On Aug. 10, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  The Committee retained
Levene, Neale, Bender, Yoo & Brill LLP as legal counsel, and Armory
Consulting Company as financial advisor, and hired Van Horn
Auctions & Appraisal Group, LLC, to appraise the rolling stock and
related personal property of the Debtor with a fixed fee
arrangement.


PERIWINKLE PARTNERS: Voluntary Chapter 11 Case Summary
------------------------------------------------------
Debtor: Periwinkle Partners LLC
        2407 Periwinkle Way, Suite 6
        Sanibel, FL 33957

Business Description: Periwinkle Partners LLC filed as a
                      Single Asset Real Estate (as defined in
                      11 U.S.C. Section 101(51B)).

Chapter 11 Petition Date: August 13, 2018

Case No.: 18-06721

Court: United States Bankruptcy Court
       Middle District of Florida (Ft. Myers)

Debtor's Counsel: Charles R. Hayes, Esq.
                  LAW OFFICE OF CHARLES R. HAYES, PA
                  2590 Northbrooke Plaza Drive, Suite 303
                  Naples, FL 34119
                  Tel: 239-370-0097
                       239-431-7619
                  Fax: 239-431-7665
                  E-mail: chayespa@gmail.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Charles Phoenix, manager.

The Debtor failed to incorporate in the petition a list of its 20
largest unsecured creditors.

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

         http://bankrupt.com/misc/flmb18-06721.pdf


PERSONAL SUPPORT: Selling CCP Stock & Personal Support Assets
-------------------------------------------------------------
Personal Support Medical Suppliers, Inc. and its affiliates ask the
U.S. Bankruptcy Court for the Eastern District of Pennsylvania to
authorize the sale of (i) the equity interests of CCP to Michelle
Hatooka for $25,000; and (ii) its inventory, contracts, records and
patient files to QMES, LLC for $100,000.

The Debtor owns 100% of the CCP Stock and the Personal Support
Assets.  Additionally, it owns certain accounts receivable.

The Debtor proposes to sell the CCP Stock to Hatooka for $25,000,
and the Personal Support Assets to QMES for $100,000 pursuant to a
Letter of Intent.  It also proposes to return the Accounts
Receivable to its secured lender at closing.  The closing on any
sale of the Assets will occur at the Sale Hearing.   The Sale of
the Assets will be free and clear of any and all liens, claims, and
encumbrances.  The secured lender is in first position as to all
accounts of the Debtor and any funds received will reduce the
Debtor's deficiency.

The potential purchaser of the CCP Stock is the daughter of the
principal of the Seller.  The potential purchaser of the Personal
Support Assets has no relationship to the Debtor.

The Debtor submits that the decisions to sell the Assets are based
upon its sound business judgment and should be approved.  It worked
diligently to explore alternatives to the sale.  However, the
current economic climate resulted in the Debtor's determination
that the sale of the Assets is a necessary step toward a
distribution to its creditors.  The Debtor thus believes that the
sale of the Assets will provide the best result for its estate and
creditors as it moves toward an orderly winddown of its operation.

Finally, the Debtors ask a waiver of the stay as provided under
Rule 6004(b) to allow for a closing within the fourteen ( 14) day
period referenced in Rule 6004(h).

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

    http://bankrupt.com/misc/Personal_Support_322_Sales.pdf

The Debtors ask that an expedited hearing be scheduled on the
Motion on Aug. (TBD) at 11:00 a.m. and that the notice period be
reduced accordingly.  They've made no prior, similar requests of
the Court and have contacted the Office of the United States
Trustee with regard to the request.  All parties consent to the
request for expedited relief.

           About Personal Support Medical Suppliers

Personal Support Medical Suppliers, Inc., and Care for You Home
Medical Equipment, LLC, doing business as Community Care Partners,
are both home medical equipment organizations operating in the
greater Philadelphia Region and New York with offices in
Philadelphia and Seneca, Pennsylvania.

The Debtors filed Chapter 11 petitions (Bankr. E.D. Pa. Case Nos.
17-12833 and 17-12836) on April 24, 2017.  David Halooka,
president, signed the petitions.  On May 10, 2017, the Court
entered an order granting the joint administration of the Debtors'
cases.  

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

The Hon. Ashely M. Chan is the case judge.  

Albert A. Ciardi, III, Esq., at Ciardi Ciardi & Astin, P.C., serves
as counsel to the Debtors, and David A Applebaum, Esq., at
Friedman, Schuman, Applebaum & Nemeroff, PC, as their special
counsel.  The Debtors hired Momentum Advisors Services, LLC, Inc.,
as their financial advisor; and Gitomer & Berenholz P.C. as their
accountant.

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


PRAGAT PURSHOTTAM: Taps Richard L. Hirsh as Legal Counsel
---------------------------------------------------------
Pragat Purshottam Inc. seeks approval from the U.S. Bankruptcy
Court for the Northern District of Illinois to hire Richard L.
Hirsh, P.C. as its legal counsel.

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

Richard Hirsh, Esq., the attorney who will be handling the case,
charges an hourly fee of $400.  His firm received an advance
payment retainer in the amount of $10,000.

Mr. Hirsh disclosed in a court filing that he and his firm are
"disinterested persons" as defined in section 101(14) of the
Bankruptcy Code.

The firm can be reached through:

     Richard L. Hirsh, Esq.
     Richard L. Hirsh, P.C.
     1500 Eisenhower Lane, Suite 800
     Lisle, IL 60532
     Phone: 630-434-2600
     Email: richala@sbcglobal.net

                   About Pragat Purshottam Inc.

Pragat Purshottam, Inc. is a real estate company that owns a
commercial property located at 270-280 Glen Ellyn Road,
Bloomingdale, Illinois.  The company valued the property at
$500,000.

Pragat Purshottam sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Ill. Case No. 18-20221) on July 19,
2018.  In the petition signed by Nikunj Patel, manager, the Debtor
disclosed $505,578 in assets and $1,559,150 in liabilities.  Judge
Carol A. Doyle presides over the case.


QUOTIENT LIMITED: Will Sell $200 Million Worth of Securities
------------------------------------------------------------
Quotient Limited has filed with the Securities and Exchange
Commission a Form S-3 registration statement to register ordinary
shares, preference shares, debt securities, rights to purchase
ordinary shares, rights to purchase preference shares, warrants to
purchase ordinary shares, warrants to purchase preference shares
and warrants to purchase debt securities with an aggregate initial
offering price not to exceed $200,000,000.

The Company may sell these securities in one or more offerings, on
a continuous or delayed basis, to or through underwriters, dealers,
or agents, or directly to purchasers.  The names of any
underwriters, dealers or agents and the specific terms of a plan of
distribution will be stated in an accompanying prospectus
supplement.

Quotient Limited's ordinary shares and the warrants sold in its
initial public offering are listed on The NASDAQ Global Market
under the symbol "QTNT".  The last reported sale price of the
Company's ordinary shares on The NASDAQ Global Market on Aug. 9,
2018 was $7.68 per share.

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

                      https://is.gd/Xy0FQO

                    Statement of Computation

On July 31, 2015, Quotient Limited filed a Registration Statement
on Form S-3 (File No. 333-206026), which was declared effective by
the Securities and Exchange Commission on Aug. 17, 2015.  Pursuant
to applicable SEC rules, subject to certain exceptions, on Aug. 17,
2018, the Existing Universal Shelf Registration Statement will
expire.  In order to help ensure that the Company continues to have
an effective universal shelf registration statement available to
the Company, on Aug. 10, 2018, the Company filed with the SEC a
Registration Statement on Form S-3 (File No. 333-226800), which, as
of the date hereof, has not been declared effective by the SEC.

On Aug. 13, 2018, the Company filed a Form 8-K with the SEC to
provide the calculations of earnings to fixed charges and
preference share dividends for the three months ended June 30, 2018
and each of the fiscal years ended March 31, 2014, 2015, 2016, 2017
and 2018, which calculations had previously not been filed with the
New Universal Shelf Registration Statement.

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

                      https://is.gd/8ytdNs

                     About Quotient Limited

Penicuik, United Kingdom-based Quotient Limited is a
commercial-stage diagnostics company committed to reducing
healthcare costs and improving patient care through the provision
of innovative tests within established markets.  With an initial
focus on blood grouping and serological disease screening, Quotient
is developing its proprietary MosaiQTM technology platform to offer
a breadth of tests that is unmatched by existing commercially
available transfusion diagnostic instrument platforms.  The
Company's operations are based in Edinburgh, Scotland; Eysins,
Switzerland and Newtown, Pennsylvania.

As of June 30, 2018, Quotient Limited had $130.86 million in total
assets, $167.04 million in total liabilities and a total
shareholders' deficit of $36.17 million.

Quotient reported a net loss of $82.33 million for the year ended
March 31, 2018, compared to a net loss of $85.06 million for the
year ended March 31, 2017.

The report from the Company's independent accounting firm Ernst &
Young LLP, in Belfast, United Kingdom, the Company's auditor since
2007, on the consolidated financial statements for the year ended
March 31, 2018, includes an explanatory paragraph stating that the
Company has recurring losses from operations and planned
expenditure exceeding available funding, and has stated that
substantial doubt exists about the Company's ability to continue as
a going concern.


R. HASSELL HOLDING: Taps Pendergraft & Simon as Legal Counsel
-------------------------------------------------------------
R. Hassell Holding Company, Inc., seeks approval from the U.S.
Bankruptcy Court for the Southern District of Texas to hire
Pendergraft & Simon, LLP, as its legal counsel.

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

The firm charges these hourly rates:

     Robert Pendergraft/Leonard Simon/         
        Other Partners                      $400

     William Haddock                        $250

     Cecilia Sanchez/Other Senior           
        Paralegal/Senior Law Clerk          $150  

     Junior Paralegals/Junior Law Clerk     $100

Leonard Simon, Esq., the attorney who will be handling the case,
disclosed in a court filing that he is a "disinterested person" as
defined in Section 101(14) of the Bankruptcy Code.

Pendergraft & Simon can be reached through:

     Leonard H. Simon, Esq.
     Pendergraft & Simon, LLP
     The American Tower
     2929 Allen Parkway, Suite 200
     Houston, TX 77019
     Tel: 713-737-8207 / (713) 528-8555
     Fax: 832-202-2810
     Email: lsimon@pendergraftsimon.com

                 About R. Hassell Holding Company

R. Hassell Holding Company, Inc., is a construction company based
in Houston, Texas.  R. Hassell Holding Co. filed a Chapter 11
petition (Bankr. S.D. Tex. Case No. 18-33541) on June 29, 2018.  In
the petition signed by Royce J. Hassell, president, the Debtor
estimated $1 million to $10 million in assets and liabilities.  The
case is assigned to Judge Marvin Isgur.  Leonard H. Simon, Esq., at
Pendergraft & Simon, LLP, serves as the Debtor's counsel.


RANGE PARENT: S&P Assigns 'B' Issuer Credit Rating, Outlook Stable
------------------------------------------------------------------
S&P Global Ratings assigned its 'B' issuer credit rating to Range
Parent Inc. The outlook is stable.

The rating reflects that S&P considers Range Parent Inc. to be core
to its group under its group rating methodology. The entity is a
Delaware-based corporation that was formed on Jan. 2, 2018. Through
its indirect subsidiary ORCP Range L.P., Range acquired the equity
of Robertshaw Holdings S.a.r.l on Feb. 28, 2018. Robertshaw
Holdings S.a.r.l is the Luxembourg-based holding company of
Robertshaw Controls Company, an Itasca, Ill.-based maker of
components and control systems for home appliances, commercial
products, electric vehicles, and other applications. The company
had total adjusted debt of $646 million (including issuance costs
and original issue discount) as of the end of its fiscal year on
March 31, 2018. Range's financing subsidiary, Robertshaw US Holding
Corp., is the issuer of its credit facilities, which include a $510
million first-lien term loan due Feb. 28, 2025, and a $110 million
second-lien term loan due Feb. 28, 2026.


RED FORK (USA): Taps Dykema Gossett as Legal Counsel
----------------------------------------------------
Red Fork (USA) Investments, Inc., and EastOK Pipeline, LLC, seek
approval from the U.S. Bankruptcy Court for the Western District of
Texas to hire Dykema Cox Smith as their legal counsel.

The firm will advise the Debtors regarding their duties under the
Bankruptcy Code and will provide other legal services related to
their Chapter 11 cases.

The firm will charge these hourly rates:

     Deborah Williamson       Member
     Patrick Huffstickler     Member   
     Jesse Moore              Senior Attorney
     Jane Gerber              Associate
     Deborah Andreacchi       Paralegal

Deborah Williamson, Esq., at Dykema, disclosed in a court filing
that she and her firm are "disinterested persons" as defined in
Section 101(14) of the Bankruptcy Code.

Dykema can be reached through:

     Patrick L. Huffstickler, Esq.
     Dykema Cox Smith
     112 E. Pecan St., Ste. 1800
     San Antonio, TX 78205
     Tel: (210) 554-5500
     Fax: (210) 226-8395
     Email: phuffstickler@dykema.com

          - and -

     Jesse Tyner Moore, Esq.
     Dykema Cox Smith
     111 Congress Avenue, Suite 1800
     Austin, TX 78701
     Tel: 512-703-6325
     Fax: 512-703-6399
     Email: jmoore@dykema.com
       
          - and -

     Deborah D. Williamson, Esq.
     Dykema Cox Smith
     112 E Pecan St, Suite 1800
     San Antonio, TX 78205
     Tel: (210) 554-5500
     Fax: (210) 226-8395
     Email: dwilliamson@dykema.com

               About Red Fork (USA) Investments and
                         EastOK Pipeline

Red Fork (USA) Investments, Inc., and EastOK Pipeline, LLC, are in
the business of oil and gas drilling and exploration with various
assets located in Oklahoma.

Red Fork and EastOK sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. W.D. Tex. Case Nos. 18-70116 and 18-70117)
on Aug. 7, 2018.  In the petitions signed by Eugene I. Davis,
president and sole Board member, each debtor estimated assets of
$10 million to $50 million and liabilities of $100 million to $500
million.  Judge Tony M. Davis presides over the cases.


REIGN SAPPHIRE: Incurs $307K Net Loss in Second Quarter
-------------------------------------------------------
Reign Sapphire Corporation has filed with the Securities and
Exchange Commission its Quarterly Report on Form 10-Q reporting a
net loss of $307,278 on $176,930 of net revenues for the three
months ended June 30, 2018, compared to a net loss of $967,485 on
$432,534 of net revenues for the three months ended June 30, 2017.

For the six months ended June 30, 2018, the Company reported a net
loss of $1.04 million on $450,180 of net revenues compared to a net
loss of $1.57 million on $704,522 of net revenues for the same
period a year ago.

As of June 30, 2018, the Company had $1.93 million in total assets,
$4.39 million in total liabilities and a total shareholders'
deficit of $2.46 million.

Overall, the Company had a decrease in cash flows of $214 in the
six months ended June 30, 2018 resulting from cash used in
operating activities of $328,350, cash used in investing activities
of $5,502, and cash provided by financing activities of $333,638.

For the six months ended June 30, 2018, net cash used in operating
activities was $328,350.  Net cash used in operations was primarily
due to a net loss of $(1,046,699), and the changes in operating
assets and liabilities of $242,848, primarily due to a net decrease
in accounts receivable of $6,717, accrued compensation -- related
party of $73,750, due to related party of $182,870, inventory of
$4,745, prepaid expenses of $1,336, and accounts payable of
$23,107, offset primarily by changes in, deferred revenue of
$43,729, estimated fair value of contingent payments, net, of
$4,766, and other current liabilities of $1,182. In addition, net
cash used in operating activities was offset primarily by
adjustments to reconcile net loss from the loss on extinguishment
of debt of $548,425, the accretion of the debt discount of
$186,168, depreciation expense of $6,313, amortization expense of
$116,885, the estimated fair market value of stock issued for
services of $101,431, and the amortization of stock issued for
future services of $7,500, offset primarily by the change in
derivative liabilities of $498,963.

For the six months ended June 30, 2018, net cash used in investing
activities was $5,502 for website development costs.  For the six
months ended June 30, 2017, net cash used in investing activities
was $940 for purchases of computer equipment and $55,875 for
website development costs.

For the six months ended June 30, 2018, net cash provided by
financing activities was $333,638 due to proceeds from short term
convertible notes (net of issuance costs) of $250,000, proceeds
from short term notes (net of issuance costs) of $148,520, offset
primarily by repayments of short term notes of $64,882.  For the
six months ended June 30, 2017, net cash provided by financing
activities was $122,505 due to proceeds from short term notes.

The Company expects that its current working capital position,
together with its expected future cash flows from operations will
be insufficient to fund its operations in the ordinary course of
business, anticipated capital expenditures, debt payment
requirements and other contractual obligations for at least the
next twelve months.  However, this belief is based upon many
assumptions and is subject to numerous risks, and there can be no
assurance that the Company will not require additional funding in
the future.

"We have no present agreements or commitments with respect to any
material acquisitions of other businesses, products, product rights
or technologies or any other material capital expenditures.
However, we will continue to evaluate acquisitions of and/or
investments in products, technologies, capital equipment or
improvements or companies that complement our business and may make
such acquisitions and/or investments in the future. Accordingly, we
may need to obtain additional sources of capital in the future to
finance any such acquisitions and/or investments. We may not be
able to obtain such financing on commercially reasonable terms, if
at all.  Due to the ongoing global economic crisis, we believe it
may be difficult to obtain additional financing if needed.  Even if
we are able to obtain additional financing, it may contain undue
restrictions on our operations, in the case of debt financing, or
cause substantial dilution for our shareholders, in the case of
equity financing," the Company stated in the Quarterly Report.

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

                      https://is.gd/OOoOhi

                      About Reign Sapphire

Reign Sapphire Corporation is a Beverly Hills-based,
direct-to-consumer, branded and custom jewelry company.  Reign
Sapphire was established as a vertically integrated "source to
retail" model for sapphires -- rough sapphires to finished jewelry;
a color gemstone brand; and a jewelry brand featuring Australian
sapphires.  Reign Sapphire is not an exploration or mining company
and is not engaged in exploration or mining activities.  Reign
Sapphire purchases rough sapphires in bulk, directly from
commercial miners in Australia.

For the year ended Dec. 31, 2017, Reign Corporation reported a net
loss of $4.25 million.  As of Dec. 31, 2017, the Company had $2.07
million in total assets, $4.16 million in total liabilities and a
total shareholders' deficit of $2.09 million.

Hall & Company, in Irvine, California, the Company's auditor since
2015, issued a "going concern" opinion in its report on the
consolidated financial statements for the year ended Dec. 31, 2017,
citing that the Company has suffered losses from operations and
cash outflows from operating activities that raise substantial
doubt about its ability to continue as a going concern.


RENNOVA HEALTH: Posts Net Income of $45.3 Million in 2nd Quarter
----------------------------------------------------------------
Rennova Health, Inc., has filed with the Securities and Exchange
Commission its Quarterly Report on Form 10-Q reporting net income
of $45.31 million on $3.29 million of net revenues for the three
months ended June 30, 2018, compared to a net loss of $10.67
million on $74,565 of net revenues for the three months ended June
30, 2017.

For the six months ended June 30, 2018, the Company reported a net
loss of $101.04 million on $4.89 million of net revenues compared
to a net loss of $20.34 million on $758,830 of net revenues for the
same period last year.

As of June 30, 2018, the Company had $16.24 million in total
assets, $138.32 million in total liabilities, $5.83 million in
redeemable preferred stock I-1, $2.03 million in redeemable
preferred stock I-2, and a total stockholders' deficit of $129.94
million.

The Company had a working capital deficit and an accumulated
deficit of $123.9 million and $270.2 million, respectively, at June
30, 2018.  In addition, the Company had a loss from operations of
approximately $101.0 million and cash used in operating activities
of $5.8 million for the six months ended June 30, 2018.  The loss
from operations was primarily driven by a change in fair value of
derivative instruments in the amount of $95.6 million.  The Company
said these factors raise substantial doubt about its ability to
continue as a going concern for twelve months from the date of this
report.

"There can be no assurance that the Company will be able to achieve
its business plan, raise any additional capital or secure the
additional financing necessary to implement its current operating
plan.  The ability of the Company to continue as a going concern is
dependent upon its ability to significantly reduce its operating
costs, increase its revenues and eventually regain profitable
operations.  While implementing cost reduction initiatives and
generating operating profits are management's primary focus, the
Company also believes it can raise additional working capital
through equity or debt offerings; however, no assurance can be
provided that the Company will be successful in such capital
raising efforts," the Company stated in the Quarterly Report.

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

                    https://is.gd/o4RLoG

                     About Rennova Health

Rennova Health, Inc. -- http://www.rennovahealth.com/-- provides
diagnostics and supportive software solutions to healthcare
providers.  The Company's principal lines of business are
diagnostic laboratory services, supportive software solutions and
decision support and informatics services.  The company is
headquartered in West Palm Beach, Florida.

Rennova Health reported a net loss attributable to common
shareholders of $108.5 million for the year ended Dec. 31, 2017,
compared to a net loss attributable to common shareholders of
$32.61 million for the year ended Dec. 31, 2016.

As of March 31, 2018, Rennova Health had $6.13 million in total
assets, $182.2 million in total liabilities, $5.83 million in
redeemable preferred stock I-1, $2.03 million in redeemable
preferred stock I-2, and a total stockholders' deficit of $183.9
million.

The report from the Company's independent accounting firm Green &
Company, CPAs, in Tampa, Florida, the Company's auditor since 2015,
on the consolidated financial statements for the year ended Dec.
31, 2017, includes an explanatory paragraph stating that the
Company has significant net losses, cash flow deficiencies,
negative working capital and accumulated deficit.  Those conditions
raise substantial doubt about the company's ability to continue as
a going concern.


RITE AID: S&P Alters Outlook to Negative & Affirms 'B' ICR
----------------------------------------------------------
S&P Global Ratings revised its outlook on Rite Aid Corp. to
negative from stable, and affirmed the 'B' issuer credit rating.  


S&P said, "At the same time, we affirmed our 'CCC+' issue-level
ratings on the company's unsecured notes due 2027 and 2028, removed
them from CreditWatch with positive implications, where we were
placed them on April 18, 2018, following the announcement of the
Albertsons Cos. Inc. merger. The '6' recovery ratings indicate our
expectation for negligible recovery (0%-10%; rounded estimate 0%)
in the event of a payment default.  

"We also affirmed the 'B-' issue-level rating on the company's
guaranteed unsecured debt due 2023. The '5' recovery rating that
indicates our expectation for modest recovery (10%-30%; rounded
estimate 15%).

"The outlook revision reflects our belief that Rite Aid's downward
revision of its EBITDA guidance signals further business challenges
within a highly competitive drugstore sector that is evolving from
acquisitions, new entrants, and complex shifts in the U.S.
healthcare system. Rite Aid now expects its adjusted EBITDA to be
in the $540 million-$590 million range, down from its previous
guidance of $615 million-$675 million. Factors contributing to the
lower guidance include less efficient generic drug purchasing,
which we think stems from its smaller store base. With these trends
continuing, we anticipate credit metrics will likely weaken in the
next year.

"The negative outlook reflects our view that operating performance
could be squeezed further from the company's worse negotiating
clout for drug purchases, continued reimbursement rate pressures,
and intense competition.

"We could lower the rating if operating performance weakens or if
leverage rises to over 6x on a sustained basis. We could see
business conditions worsen if the company experiences execution
issues managing operations efficiently given its now-smaller scale
and tremendous competition. In this situation, leverage could
increase and operating cash flow could decline to about $300
million absent any meaningful benefits from working capital
initiatives. A negative rating action could also occur from a
sizeable debt-funded acquisition or stock repurchase program.  

"We could revise the outlook to stable if Rite Aid's business
prospects improve, with EBITDA margins maintained in the mid-6%
area. This could occur if drug purchasing costs improve, nominal
EBITDA expands from current levels, and the company consistently
achieves better sales trends. The company would also need to
sustain leverage around mid-5x or better."



SINCLAIR TELEVISION: S&P Affirms 'B+' Rating on Sr. Unsec. Notes
----------------------------------------------------------------
S&P Global Ratings said that it is maintaining its 'B+' issue-level
rating on Sinclair Television Group Inc.'s senior unsecured notes
while also removing them from CreditWatch, where they were placed
with positive implications on Nov. 27, 2017. The '5' recovery
rating is unchanged, indicating S&P's expectation for modest
recovery (10%-30%; rounded estimate: 25%) in a default scenario.

Sinclair Television is a subsidiary of Sinclair Broadcast Group
Inc. (collectively Sinclair). The removal follows our review of the
capital structure following Tribune Media Co.'s announcement that
it terminated its merger agreement with Sinclair.

S&P's other ratings on Sinclair, including its 'BB-' issuer credit
rating, are unchanged.

In conjunction with terminating the merger agreement, Tribune also
filed a lawsuit against Sinclair, alleging that the company
violated the merger agreement and is seeking $1 billion in damages.
While S&P will continue to monitor the lawsuit and any related
developments, it doesn't believe it currently affects its ratings
on the company.

Sinclair's shares have traded down following the U.S. Federal
Communications Commission's decision last month to refer the merger
to an administrative law judge for review. As a result, Sinclair
announced a $1 billion share authorization. We don't expect this to
affect our ratings as long as leverage remains below 5x. Sinclair
had a little over $1 billion cash as of June 30, 2018, and debt to
trailing–eight-quarters average EBITDA was in the mid-3x area.
S&P expects that leverage will increase as a result of share
repurchases and acquisitions but that leverage will remain 4x-5x
over the longer term.

ISSUE RATINGS--RECOVERY ANALYSIS

Key analytical factors:

-- S&P's simulated default scenario contemplates a default in 2021
due to a larger-than-expected drop in EBITDA in a nonelection year,
competitive pressure from alternative media, a prolonged decline in
advertising revenue due to an economic downturn, failure to
generate retransmission revenue commensurate with its local market
and relevant TV networks, failure to successfully integrate future
acquisitions or effectively manage the combined business, or a
combination of these factors.

-- The capital structure consists of a $485.2 million revolving
credit facility, a $1.37 billion senior secured term loan, and $2.4
billion of senior unsecured notes.

-- Sinclair's material subsidiaries will guarantee the secured
debt, and substantially all of the borrowers' and guarantors'
assets would form collateral for the secured debt. Sinclair is
restricted from pledging its broadcast licenses as collateral to
secured debt, but the debt benefits from an equity pledge of the
subsidiaries that own these licenses.

Simulated default assumptions:

-- Simulated year of default: 2021
-- EBITDA at emergence: roughly $400 million
-- EBITDA multiple: 7x
-- The revolving credit facility is 85% drawn in our simulated
year of default.

Simplified waterfall:

-- Net enterprise value (after 5% administrative costs): about
$2.66 billion
-- Senior secured debt: about $1.9 billion
    --Recovery expectation: 90%-100% (rounded estimate: 95%)
-- Value available to senior unsecured claims: $720 million
-- Senior unsecured notes: about $2.5 billion
    --Recovery expectation: 10%-30% (rounded estimate: 25%)
All debt amounts include six months of prepetition interest.

  RATINGS LIST

  Sinclair Broadcast Group Inc.
   Issuer Credit Rating       BB-/Stable/--

  CreditWatch Action
                              To                From
  Sinclair Television Group Inc.
   Senior Unsecured           B+                B+/WatchPos
    Recovery Rating           5(25%)            5(25%)

  Ratings Affirmed; Recovery Ratings Unchanged

  Sinclair Television Group Inc.
   Senior Secured             BB+
    Recovery Rating           1(95%)



SIRIUS XM: Still Defend "Buchanan" Suit over Robocalls
------------------------------------------------------
Sirius XM Holdings Inc. said in its Form 10-Q Report filed with the
Securities and Exchange Commission on July 25, 2018, for the
quarterly period ended June 30, 2018, that the company continues to
defend itself in a Telephone Consumer Protection Act Suit filed by
Thomas Buchanan.

On March 13, 2017, Thomas Buchanan, individually and on behalf of
all others similarly situated, filed a class action complaint
against the company in the United States District Court for the
Northern District of Texas, Dallas Division. The plaintiff in this
action alleges that the company violated the Telephone Consumer
Protection Act of 1991 (the "TCPA") by, among other things, making
telephone solicitations to persons on the National Do-Not-Call
registry, a database established to allow consumers to exclude
themselves from telemarketing calls unless they consent to receive
the calls in a signed, written agreement, and making calls to
consumers in violation of our internal Do-Not-Call registry.

The plaintiff is seeking various forms of relief, including
statutory damages of five hundred dollars for each violation of the
TCPA or, in the alternative, treble damages of up to fifteen
hundred dollars for each knowing and willful violation of the TCPA
and a permanent injunction prohibiting us from making, or having
made, any calls to land lines that are listed on the National
Do-Not-Call registry or our internal Do-Not-Call registry.

Sirius XM Holdings said "We believe we have substantial defenses to
the claims asserted in this action, and we intend to defend this
action vigorously."

Sirius XM Holdings Inc. provides satellite radio services in the
United States. The company broadcasts music plus sports,
entertainment, comedy, talk, news, traffic, and weather programs,
including various music genres ranging from rock, pop and hip-hop
to country, dance, jazz, Latin, and classical; live play-by-play
sports from principal leagues and colleges; multitude of talk and
entertainment channels for various audiences; national,
international, and financial news; and limited run channels. The
company was founded in 1990 and is headquartered in New York, New
York. Sirius XM Holdings Inc. is a subsidiary of Liberty Media
Corporation.



SONOMA MT. LLC: Schauer Buying Santa Rosa Property for $1.25M
-------------------------------------------------------------
Sonoma Mt., LLC, asks the U.S. Bankruptcy Court for the Northern
District of California to authorize the sale of the real property
commonly known as 5365 Sonoma Mountain Road, Santa Rosa,
California, APN #049-030-090, to R. Terry Schauer and or assigns
for $1,250,000.

Prior to the case filing, members of the Debtor owned the Real
Property and had formed the entity Sonoma Mt. LLC with the intent
to, among other things, transfer the Real Property to the LLC with
its ownership proportional to the principals equity in the LLC.

The Real Property was originally purchased by Debtor member
"Gardner" (Kim Gardner, also known as Kimberly Lichter, also known
as Kimberly Lichter-Gardner, also known as Kim Lichter-Gardner,
also known as Kimberly Lichter Gardner) on May 8, 2017, in her name
alone, but that purchase was partly financed by the remaining
members (Larissa McIntyre and Leslene della-Madre) at its onset,
with the intent by all the Debtor's principals to undertake and
complete the required procedures to transfer the Real Property into
the LLC.  Shortly after the original purchase of the Real Property
(on May 12, 2017), Gardner transferred the Real Property to all the
Debtor's members.

Prior to the instant case filing, both secured lien holders had
instituted proceedings to non-judicially foreclose on the Real
Property, with both sale dates(s) imminent.  The LLC members
transferred the Real Property into the LLC on the eve of
bankruptcy, with the belief that relief under the Code, as opposed
to a foreclosure sale, could and would better maximize a benefit
for the estate, its creditors, and its equity holders.  While the
underlying promissory notes and deeds of trusts concerning the Real
property as executed by Gardner alone as an individual unrelated to
the LLC and the consensual lien holders remain in Gardner's name,
the LLC executed a guaranty for responsibility of Gardner's debt(s)
owed for such at or around the time of its accepting the transfer,
and prior to the filing of the instant case, of the Real property
into its name.

The Debtor (or one of its members) has been attempting to sell the
Real Property with the assistance of a real estate broker,
continuously to date since on Oct. 26, 2017.  The Real Property was
originally listed for sale at $1,488,000, with the asking price
reduced to $1,488,000 on Dec. 19, 2017, and then again reduced to
$1,398,888, on Jan. 8, 2018, and then further reduced to $1,375,000
on Feb. 12, 2018.  No offers were received no offers to purchase
the Real Property during the time.

Then, on March 25, 2018, reduced to $1,348,000 after which offers
were made in the amounts of $1 million0 cash from buyer Taylor et.
al., which was countered and received no response; $1.15 million
from buyer Davis (requiring the holder of the junior lien to extend
financing) which was countered at $1.25 million and received no
response; from buyer Hartwick for $1.2 million (requiring the
holder of the senior line to allow assumption of the loan) which
was countered requiring more cash and less assumption of credit and
received no response; and then again from Buyer Davis for $1.18
million (again requiring extension of credit from junior lien
holder) which was countered at $1.2 million and made subject to
junior lien holder assent, who refused, thus terminating the offer.


On June 18, 2018 the price was reduced to its current asking amount
of $1,298,000 which has resulted in yet another offer from buyer
Davis for $1.2 million with yet again a requirement for the junior
lender to extend credit and which was countered at $1,225,000 and
received no response , before the Debtor finally received an offer
from R. Terry for the same amount ($1,250,000, free and clear of
liens) but without requiring any lien holder financing, and as such
was accepted as the proposed offer for which the Debtor now asks
authorization to sell.

The Terry Offer and its attachments includes: a loan commitment
letter (90% LTV); proof of down payment funds (10%) ; a letter
explaining the source of down payment (to be contributed by a
fellow anticipated LLC member); and a letter expressing a
willingness to explore a larger cash contribution should the real
property fail to appraise at the price offered.

The offer is scheduled for close 45 days after acceptance (or, on
Sept. 8, 20182), is an offer to purchase for "As-Is" condition, and
requires seller to pay customary closing costs (i.e. pro-rata
property taxes, 50% of escrow fees, transfer tax), with
down-payment ($5,000) to be deposited into escrow upon approval of
the sale by the Court.  Moreover, if authorized (both the sale and
broker application for employment), the commission owed on the sale
will only be 2%3, an amount which is discounted from the norm of
5-6% by virtue of a Debtor's carve-out with the proposed broker to
be employed.

Finally, the offer from R. Terry may appear tenuous only inasmuch
as he has stated to the Debtor that he is unfamiliar with
bankruptcy proceedings and hesitant to deposit any money prior to
court approval as verification that his accepted offer will be
honored.

The property is encumbered with these liens:
  
     (i) General and Special property taxes, including any personal
property taxes and any assessments collected with taxes, for the
fiscal year 2017-2018, and Supplemental assessment for the year
2017-2018 for Parcel Number 049-030-090-000 in the defaulted amount
of $16,099 to date;

     (ii) A deed of trust to secure an indebtedness, Amount:
$747,500, Dated: May 8, 2017, Trustor/Grantor: Kimberly Lichter, a
married woman as her sole and separate property,  Trustee: Redwood
Trust Deed Services, Beneficiary: Drapehs, LLC as to an undivided
$297,500/$747,500 interest; Ira Services Trust Co. CFBO Roger Wayne
Meadows Ira 717745 as to an undivided $225,000/$747,500  interest;
Susan Marie Bucchianeri, as trustee of her separate estate under
The Michael J. Bucchianeri and Susan Marie Bucchianeri Revocable
Inter Vivos Trust Agreement dated August 3rd 2016 as to an
undivided $125,000/$747,500 interest and Wayne R. Fricke and
Elizabeth E.Fricke, as Trustees of The Wayne R.and Elizabeth E.
Fricke Revocable Trust dated 11/3/2003 as to an undivided
$100,000/747,500 interest, Recording Date: May 12, 2017, Recording
No.: 2017037615, of Official Records;

     (iii) A deed of trust to secure an indebtedness, Amount:
$306,250, Dated: May 8, 2017, Trustor/Grantor: Kimberly Lichter, a
married woman as her sole and separate property, Trustee: North
Coast Title Co, a California Corporation, Beneficiary: Steven Harry
Rose, an unmarried man, Recording Date: May 12, 2017, Recording
No.: 2017037616, of Official Records.

A preliminary calculation of the R. Terry offer and associated
expense appears to yield as follows, and the Debtor asks to make
the undisputed "Claim" amount payments at closing as estimated:

     Offer Amount:                                      $1,250,000
     (escrow # FSNX-7051801610, Fidelity National)
     Claim of 1st Deed of Trust (Draephs, LLC et. al.)  
($852,000)
     Claim of 2nd Deed of Trust (Steve Rose)            
($328,000)
     Claim for Delinquent Property Tax                   
($16,150)
     Broker Commission on Sale                           
($25,000)*
     Apx. Closing Costs (Pro Rata Property Taxes);        
($2,350)
     Transfer Tax; 50% of Escrow                          
($1,375)
     Apx. Net Proceeds                                     $24,125

The Debtor asks the additional authority to pay the Broker
Commission and the Closing Costs as scheduled.

The Debtor asks that the Court waives the 10-day stay periods under
Bankruptcy Rules 6004(h).

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

    http://bankrupt.com/misc/Sonoma_Mt_50_Sales.pdf

A hearing on the Motion is set for Aug. 27, 2018 at 11:00 a.m.

                     About Sonoma Mt. LLC

Sonoma Mt. LLC is a privately held company whose principal assets
are located at 5365 Sonoma Mountain Rd Santa Rosa, CA 95404-8883.
The company is a small business debtor as defined in 11 U.S.C.
Section 101(51D).

Sonoma Mt. LLC filed a voluntary petition for relief under Chapter
11 of the bankruptcy code (Bankr. N.D. Cal. Case No. 18-10425) on
June 15, 2018.  In the petition signed by Kimberly Lichter-Gardner,
managing member, the Debtor estimated $1 million to $10 million in
assets and liabilities.  Allan J. Cory, Esq., at the Law Office of
Allan J. Cory, is the Debtor's counsel.


SOUTHCROSS ENERGY: Incurs $17.9 Million Net Loss in Second Quarter
------------------------------------------------------------------
Southcross Energy Partners, L.P., has filed with the Securities and
Exchange Commission its Quarterly Report on Form 10-Q reporting a
net loss attributable to partners of $17.91 million on $137.4
million of total revenues for the three months ended June 30, 2018,
compared to a net loss attributable to partners of $15.89 million
on $168.3 million of total revenues for the three months ended June
30, 2017.

For the six months ended June 30, 2018, the Company reported a net
loss attributable t partners of $34.76 million on $294.05 million
of total revenues compared to a net loss attributable to partners
of $31.28 million on $323.43 million of total revenues for the same
period during the prior year.

As of June 30, 2018, the Company had $1.06 billion in total assets,
$602.2 million in total liabilities and $464.98 million in total
partners' capital.

On July 29, 2018, Southcross terminated the previously announced
Agreement and Plan of Merger, dated as of Oct. 31, 2017, with
American Midstream Partners, LP whereby AMID had proposed to merge
Southcross into a wholly owned subsidiary of AMID.  In addition,
effective July 29, 2018, Southcross Holdings LP terminated the
previously announced Contribution Agreement, dated as of Oct. 31,
2017, with AMID as a result of a funding failure by AMID.  Pursuant
to the terms of the Contribution Agreement, because of the nature
of the termination Southcross Holdings was entitled to receive a
termination fee of $17 million.  On Aug. 1, 2018, AMID paid the $17
million termination fee, of which approximately $4 million will be
used to reimburse the Partnership for transaction costs.

"Following our termination of the merger agreement, our focus is on
restoring financial performance that was hampered during the
pendency of the transaction and on pursuing various strategic
options to improve our balance sheet," said David Biegler, acting
chairman, president and chief executive officer of Southcross'
general partner.  "We remain diligent in our efforts to improve
liquidity through improvements in operating results.  Additionally,
we are focused on taking advantage of the improving commercial
environments in our key operating areas."

Capital Expenditures

For the quarter ended June 30, 2018, growth and maintenance capital
expenditures were $4.2 million and were related primarily to
various projects to connect new production to the Company's
assets.

Capital and Liquidity

As of June 30, 2018, Southcross had total outstanding debt of $529
million, including $83 million under its revolving credit facility,
as compared to total outstanding debt of $530 million as of March
31, 2018.  At Aug. 10, 2018, Southcross had more than $15 million
in available liquidity.

Cash Distributions and Distributable Cash Flow

Distributable cash flow for the quarter ended June 30, 2018 was
$4.7 million, compared to $8.0 million for the same period in the
prior year and $5.0 million for the quarter ended March 31, 2018.
The Partnership did not make a cash distribution for the quarter
ended June 30, 2018 and is not allowed to make any cash
distributions until the Partnership's consolidated total leverage
ratio, as defined under its credit agreement, is at or below 5.0x
to 1.  At June 30, 2018, the Partnership's consolidated total
leverage ratio was approximately 9.1x to 1 compared to
approximately 8.6x to 1 for the quarter ended March 31, 2018.

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

                      https://is.gd/BtrZ9e

                     About Southcross Energy

Southcross Energy Partners, L.P. --
http://www.southcrossenergy.com/-- is a master limited partnership
that provides natural gas gathering, processing, treating,
compression and transportation services and NGL fractionation and
transportation services.  It also sources, purchases, transports
and sells natural gas and NGL.  Its assets are located in South
Texas, Mississippi and Alabama and include two gas processing
plants, one fractionation plant and approximately 3,100 miles of
pipeline.  The South Texas assets are located in or near the Eagle
Ford shale region.  Southcross is headquartered in Dallas, Texas.

As of March 31, 2018, Southcross had $1.08 billion in total assets,
$603.4 million in total liabilities and $482.78 million in total
partners' capital.  Southcross Energy incurred a net loss
attributable to partners of $67.65 million in 2017 following a net
loss attributable to partners of $94.99 million in 2016.

                          *     *     *

In February 2017, S&P Global Ratings said that it affirmed its
'CCC+' corporate credit and senior secured issue-level ratings on
Southcross Energy Partners L.P.  The outlook is stable.  The rating
action reflects S&P's view that the recent credit agreement
amendment limits the likelihood of a default in the next two years
as the partnership will have an improved liquidity position and
need no longer adhere to its leverage covenants.

In July 2018, Moody's Investors Service downgraded Southcross
Energy Partners, L.P.'s Corporate Family Rating (CFR) to 'Caa2'
from Caa1.  "The downgrade reflects the high degree of uncertainty
surrounding Southcross' business prospects, cash flow recovery and
liquidity following the failed merger with American Midstream,"
said Sajjad Alam, Moody's senior analyst.


STEADYMED LTD: Incurs $10.07 Million Net Loss in Second Quarter
---------------------------------------------------------------
SteadyMed Ltd. has filed with the Securities and Exchange
Commission its Quarterly Report on Form 10-Q reporting a net loss
of $10.07 million for the three months ended June 30, 2018,
compared to a net loss of $8.14 million for the three months ended
June 30, 2017.

SteadyMed did not record any revenues in the second quarter of
2018, as it had previously recognized all of the revenue associated
with the $3 million upfront payment received in 2015 from Cardiome.
In the second quarter of 2017, the Company recognized revenues of
$319,000 from the Cardiome payment.

For the six months ended June 30, 2018, the Company reported a net
loss of $20.42 million on $- of revenues compared to a net loss of
$26.70 million on $634,000 of revenues for the same period last
year.

As of June 30, 2018, the Company had $27.83 million in total
assets, $23.51 million in total liabilities and $4.31 million in
total shareholders' equity.

Total operating expenses for the second quarter ended June 30, 2018
were $7.3 million, compared to $5.1 million for the second quarter
ended June 30, 2017.  The increase in operating expenses was
primarily attributable to increases in general and administrative
and research and development expenses offset by a decrease in sales
and marketing expenses.

R&D expenses for the second quarter of 2018 were $4.0 million,
compared to $3.5 million for the second quarter of 2017.  The
increase in R&D expenses was primarily due to an increase in
sub-contractors and materials costs associated with the
preparations for the resubmission of the Trevyent NDA.

G&A expenses for the second quarter of 2018 were $3.2 million,
compared to $1.2 million for the second quarter of 2017.  The
increase in G&A expenses was primarily due to an increase in legal
fees, consulting and other expenses related to the
recently-announced Merger Agreement with United Therapeutics.

S&M expenses for the second quarter of 2018 were $0.1 million
compared to $0.4 million for the second quarter of 2017.  The
decrease in S&M was primarily due to a decrease in salary expenses
associated with the scaling back of the pre-commercialization plan
for Trevyent in response to the refusal to file letter from the FDA
for the Trevyent NDA.

Financial expenses, net for the second quarter of 2018 was $2.8
million compared to $3.2 million for the second quarter of 2017.
The decrease was primarily due to $0.4 million in warrant issuance
expenses incurred in Q2 2017 related to the April 2017 private
placement.

As of June 30, 2018, SteadyMed had cash and cash equivalents of
$21.1 million.

Summary Corporate Update:

   * On July 31, 2018, SteadyMed announced that its shareholders
     voted to approve the previously announced acquisition of the
     company by United Therapeutics Corporation (Nasdaq: UTHR) at
     an extraordinary general meeting of shareholders held on
     July 30, 2018.  The merger is expected to close in the third
     quarter, 2018.

   * On July 20, 2018, SteadyMed and United Therapeutics announced
     the termination of the waiting period under the Hart-Scott-
     Rodino Antitrust Improvements Act of 1976 relating to United
     Therapeutics' previously announced acquisition of SteadyMed.

   * On April 30, 2018, SteadyMed announced the signing of a
     definitive merger agreement under which United Therapeutics
     will acquire SteadyMed for $4.46 per share in cash at closing

     and an additional $2.63 per share in cash upon the
     achievement of a milestone related to the commercialization
     of Trevyent, which is in development for the treatment of
     Pulmonary Arterial Hypertension (PAH).  The transaction,
     including the $75 million in contingent consideration, is
     valued at $216 million.

"We are delighted about the merger prospect with United
Therapeutics and believe it will help us realize our commitment to
bring Trevyent to market to improve the lives of patients with
PAH," said Jonathan M.N. Rigby president & CEO.  "In addition, the
validation and verification work on our lead drug product candidate
Trevyent is ongoing and the Trevyent NDA remains on track for
resubmission to the FDA before the end of 2018."

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

                     https://is.gd/ZzdyPK

                       About SteadyMed

Rehovot, Israel-based SteadyMed Ltd. -- http://www.steadymed.com/
-- is a specialty pharmaceutical company focused on the development
and commercialization of therapeutic product candidates that
address the limitations of market-leading products for certain
orphan indications and in other well-defined, high-margin specialty
markets.  The company's primary focus is to obtain approval for the
sale of Trevyent, its lead product candidate for the treatment of
pulmonary arterial hypertension, or PAH, in the United States.  The
company also has two other product candidates, for the treatment of
post-surgical and acute pain in the home setting, referred to as
its At Home Patient Analgesia, or AHPA, products, that are at an
earlier stage of development.

SteadyMed incurred a net loss of US$23.20 million in 2017 following
a net loss of US$25.86 million in 2016.  As of March 31, 2018,
SteadyMed had US$33.16 million in total assets, US$19.33 million in
total current and non-current liabilities and total shareholders'
equity of US$13.83 million.

The report from the Company's independent accounting firm Kost
Forer Gabbay & Kasierer, a member of Ernst & Young Global, the
company's auditor since 2012, on the consolidated financial
statements for the year ended Dec. 31, 2017, includes an
explanatory paragraph stating that the Company has recurring losses
from operations that raises substantial doubt about its ability to
continue as a going concern.


SUMMIT FINANCIAL: Taps Marcum LLP as Tax & Audit Professionals
--------------------------------------------------------------
Summit Financial Corp. seeks to employ Adam L. Firestein, CPA,
Michele C. Lipson, CPA and Marcum LLP as its tax and audit
financial professionals.

The Debtor requires the assistance of Marcum's financial
professionals to perform separate and discrete financial functions,
including preparation and filing of its 2017 federal and state tax
returns.

In order to prepare and file the Debtor's tax returns, and to aid
in its efforts to refinance its existing debt to Creditors, Bank of
America, N.A., and BMO Harris Bank, N.A. (collectively, BOA or the
Banks), the Debtor also seeks to employ Marcum to prepare an
audited financial statement for year-end 2017.

The Debtor requests that the Engagement Agreements with Marcum be
approved, and seeks authority to immediately pay the required
retainer amounts, and then make the regular payments under the
Engagement Agreements (when due) in the ordinary course, without
the need for interim fee applications to and order by the Court
(with only a final fee application to be filed at the conclusion of
the engagement, for which adjustments may be made by the Court, in
its discretion).

To the best of the Debtor's knowledge, Marcus and its professionals
are disinterested as required by 11 U.S.C., Section 327(a).

Marcum will bill the Debtor on an hourly basis based on its
standard hourly rates, and for costs associated with the
engagement:

  Service Provided  Estimated Fees for Service Initial Retainer
                                                  Required
  ----------------  -------------------------- ----------------
  Tax Returns             $19,500                   $7,500
  Audit                  $101,000                  $35,000
  Appraisal            Included Under Tax Returns Engagement

The Firm can be reached at:

     Adam Firestein
     Michele Lipson
     Marcum LLP
     750 Third Avenue
     11th Floor
     New York, NY 10017
     Tel No: (212)485-5500
     E-mail: adam.firestein@marcumllp.com
             michele.lipson@marcumllp.com

                 About Summit Financial Corp

Summit Financial Corp -- https://www.summitfinancialcorp.org/ --
provides financing by purchasing and servicing retail installment
sales contracts originated at franchised automobile dealerships and
select independent used car dealerships located throughout Florida,
Alabama, and Georgia.  From its location in Plantation, Florida,
Summit Financial provides financing for automobile loans for
customers that fail to meet the standards of financing from
conventional sources, such as most banks, credit unions and other
national finance companies.  The Company was founded in 1984.

Summit Financial filed a Chapter 11 petition (Bankr. S.D. Fla. Case
No. 18-13389) on March 23, 2018.  In the petition signed by David
Wheeler, vice president, the Debtor estimated $100 million to $500
million in assets and liabilities.

Judge Raymond B. Ray presides over the case.

Leiderman Shelomith Alexander + Somodevilla, PLLC, is serving as
general bankruptcy counsel to the Debtor.  Douglas J. Jeffrey,
P.A., led by principal Douglas J. Jeffrey, is serving as general
counsel and special counsel to the Debtor.  Moecker Auctions, Inc.,
is the appraiser.  Dinnall Fyne & Company Inc., is the accountant.
Ideal Corporate Funding, Inc., has been tapped by the Debtor to
evaluate its strategic options with respect to securing financing.

In April 2018, the U.S. Trustee for Region 21 appointed seven
creditors to serve on the official committee of unsecured creditors
in the Chapter 11 case.  The Committee retained Craig A. Pugatch
and Rice Pugatch Robinson Storfer & Cohen, PLLC as its counsel; and
KapilaMukamal, LLP as its forensic accountant and financial
advisor.


SUNFLOWER DINER: Hires Morrison Tenenbaum as Counsel
----------------------------------------------------
3rd Ave 26 Rest. Corp. d/b/a Sunflower Diner sought to retain
Morrison Tenenbaum, PLLC as its counsel, effective as of the
Petition Date.

The Firm is expected to:

a. advise the Debtor with respect to its powers and duties as
    debtor-in-possession in the management of its estate;

b. assist in any amendments of Schedules and other financial
    disclosures and in the preparation/review/amendment of a
    disclosure statement and plan of reorganization;

c. negotiate with the Debtor's creditors and take the necessary
    legal steps to confirm and consummate a plan of
    reorganization;

d. prepare on behalf of the Debtor all necessary motions,
    applications, answers, proposed orders, reports and other
    papers to be filed by the Debtor in this case;

e. appear before the Bankruptcy Court to represent and protect
    the interests of the Debtor and its estate; and

f. perform all other legal services for the Debtor that may be
    necessary and proper for an effective reorganization.

MT Law is willing to be retained by the Debtor as its
counsel and will bill at these hourly rates:

Lawrence F. Morrison    $525 per hour
Associates              $380 per hour
Paraprofessionals       $175 per hour

MT Law will also be entitled to seek reimbursement for all
out-of-pocket disbursements.

On May 12, 2018, MT Law received $12,500 as an initial retainer fee
from the Debtor.

MT Law does not, by way of any direct or indirect relationship to,
connection with or interest in the Debtor, hold or represent an
interest adverse to the estate and is a disinterested person,
according to court papers. Accordingly, the Debtor believes that MT
Law is a "disinterested party" within the meaning of Section
101(14) and 327 of the Bankruptcy.

The Firm can be reached at:

     Lawrence F. Morrison, Esq.
     Brian J. Hufnagel, Esq.
     MORRISON TENENBAUM PLLC
     87 Walker Street, Floor 2
     New York, New York 10013
     Tel No: 212-620-0938
     Email: lmorrison@m-t-law.com
            bjhufnagel@m-t-law.com

                      About Sunflower Diner

3rd Ave 26 Rest. Corp., d/b/a Sunflower Diner, filed for bankruptcy
protection (Bankr. E.D.N.Y. Case No. 18-42767) on May 12, 2018.
Morrison Tenenbaum PLLC, led by name partner Lawrence F. Morrison,
represents the Debtor.

The Debtor operates a diner located at 359 Third Avenue, New York,
New York 10016.  The bankruptcy filing was necessitated by a
landlord tenant dispute and action commenced by the Debtor's
landlord Chol Shung Realty Corp.  Through the bankruptcy, the
Debtor intends to reorganize its business and make a payment to
creditors through a plan of reorganization.


SYNTAX-BRILLIAN: Bankr. Court Grants in Full Final Decree Bid
-------------------------------------------------------------
Bankruptcy Judge Kevin J. Carey overruled all shareholders'
objections and granted in full the Final Decree Motion filed by SB
Liquidation Trust and Lender Trust made by and through their
trustee Geoffrey L. Berman. The Final Decree motions sought the
following relief: (i) authorizing the Liquidation Trust to make a
final distribution; (ii) establishing a reserve for anticipated
ongoing litigation expenses; (iii) approving a bar order; (iv)
closing the Debtors' chapter 11 cases; (v) terminating the
engagement of Epiq Bankruptcy Solutions, LLC; (vi) further
extending the term of the Trusts; and (vii) authorizing the
destruction or disposal of the remaining documents, books and
records of the Debtors and the Trusts at specified times.

Also, in response to the Final Decree Motion, one shareholder (Alan
Levine) filed a Motion to Disqualify and Terminate the Liquidation
Trustee and the Professionals of the Liquidation Trust from
Proceeding on Impeached Evidence. Further, six shareholders filed
motions for Judge Carey’s recusal, all having the same title:
"Motion to Recuse Judge Kevin Carey for His Role in Facilitating
the Undocumented Newell Transaction and for His Role in Obstructing
Justice and Delaying the Recovery of the $7 Million in Stolen
Money." These motions are denied.

Judge Carey acknowledges the damage resulting from the fraud
visited upon stakeholders in this proceeding. But these are
hardships that cannot be ameliorated by this Court (or by the
substitution of another judge). Rather, shareholders hold a place
at the lowest level of the priority and distribution scheme
dictated by the Bankruptcy Code. A reasonable person in possession
of all the facts would agree that there is no basis for him to
disqualify or recuse himself from presiding over the chapter 11
cases. The Recusal Motions is, therefore, denied.

In the "Demand of Dr. Yehia Amr for a Change of Venue for the
Hearing for an Order and a Final Decree,"Dr. Yehia Amr sets forth
many objections and allegations. Dr. Amr failed to appear, either
in person or by telephone, at the June 28, 2018 hearing. In any
event, any request for a change of venue is untimely and part of a
meritless effort to delay closing of these cases or to find yet
another judge more to the liking of certain shareholders. His
request for a change of venue is denied.

Regarding the Final Decree Motion, The Trustee seeks authority to
make a final distribution in an amount equal to 8% of the Allowed
amount of each Allowed General Unsecured Claim, which will be in
full and final distribution of the Liquidation Trust Assets (except
the amount held in the Litigation Reserve). Since entry of the
Interim Distribution Order, the Liquidation Trust asserts that it
has resolved all disputed claims and, consequently, has established
the universe of Allowed General Unsecured Claims entitled to a
distribution from the Liquidation Trust. The Trustee further
asserts that, upon receipt of the final 8% distribution, the
holders of the Allowed General Unsecured Claims will have received
a cumulative 29% distribution.

Shareholder Brent Barker objects to the Trustee's distribution of
any funds, other than to shareholders. However, the confirmed Plan
provided that shareholders would not receive any distributions
unless all other creditors were paid in full. The Trustee's
proposed final distribution is consistent with the terms of the
Plan, as well as core bankruptcy priorities, and, therefore, the
objection will be overruled.

Barker also objects to the Litigation Reserve by arguing that that
the Trustee and his professionals "should defend themselves out of
their own pocket and they have already facilitated the theft of
almost all the assets of the forgery scheme estate." This reasoning
lacks any basis in fact on this record.

The Trustee's evidence supports the finding that the proposed
Litigation Trust is necessary, appropriate and permitted under the
Plan. The Trustee is correct that the shareholders do not have any
economic interest in the funds that will be used for the Litigation
Reserve. The objection is overruled.

Barker's Objection did not address the three remaining requests for
relief in the Final Decree Motion: i.e., closing the chapter 11
cases, terminating the engagement of Epiq Bankruptcy Solutions, LLC
and further extending the term of the Trusts. These requests are
somewhat routine and are appropriate under the terms of the Plan
and applicable sections of the Bankruptcy Code and the Bankruptcy
Rules, as stated in the Final Decree Motion. Therefore, these three
requests will be granted.

The bankruptcy case is in re: SYNTAX-BRILLIAN CORPORATION, et al.,
Chapter 11, Debtors, Case No. 08-11407 (KJC)(Bankr. D. Del.).

A full-text copy of the Court's Opinion dated July 18, 2018 is
available at https://bit.ly/2MyqsxX from Leagle.com.

Syntax-Brillian Corporation., et al., Debtor, represented by Donald
J. Detweiler , Greenberg Traurig, LLP, Dennis A. Meloro --
melorod@gtlaw.com -- Greenberg Traurig, LLP, Evelyn J. Meltzer --
meltzere@pepperlaw.com -- Pepper Hamilton LLP & Steven M. Yoder ,
Potter Anderson & Corroon LLP.

U.S. Trustee, U.S. Trustee, represented by Mark S. Kenney , Office
of the U.S. Trustee.

SB Liquidation Trust, Liquidating Trust, represented by Brian L.
Arban , Hiller & Arban, LLC, Allan B. Diamond , DIAMOND MCCARTHY
LLP, David M. Fournier -- dfournier@pepperlaw.com --Pepper Hamilton
LLP, Andrea L. Kim , Diamond McCarthy LLP, Deborah Kovsky-Apap ,
Pepper Hamilton LLP, Evelyn J. Meltzer , Pepper Hamilton LLP, John
Henry Schanne, II --  jschanne@pepperlaw.com -- Pepper Hamilton LLP
& Michael J. Yoder , REID COLLINS & TSAI LLP.

                  About Syntax-Brillian

Based in Tempe, Arizona, Syntax-Brillian Corporation manufactured
and marketed LCD HDTVs, digital cameras, and consumer electronics
products including Olevia(TM) brand high-definition widescreen LCD
televisions and Vivitar brand digital still and video cameras.
Syntax-Brillian was the sole shareholder of California-based
Vivitar Corporation.

The Company and two of its affiliates -- Syntax-Brillian SPE, Inc.,
and Syntax Groups Corp. -- filed for Chapter 11 protection on July
8, 2008 (Bankr. D. Del. Lead Case No.08-11407.  Lawyers at
Greenberg Traurig LLP represented the Debtors as counsel.  Five
members composed the official committee of unsecured creditors.
Pepper Hamilton, LLP, represented the Committee as counsel.  Epiq
Bankruptcy Solutions, LLC, served as the Debtors' balloting,
notice, and claims agent.  When the Debtors filed for protection
against their creditors, they disclosed total assets of
$175,714,000 and total debts of $259,389,000.

The Bankruptcy Court confirmed the Debtors' Joint Chapter 11
Liquidation Plan in an order dated July 6, 2009.  Under the Plan,
general unsecured claims were to received pro rata distributions
from a liquidating trust after payment of the trust's expenses and
a "liquidating trust funding reimbursement."  Holders of allowed
prepetition credit facility claims were to receive their pro rata
distributions from a lender trust, after payment in full of allowed
DIP facility claims.  A full-text copy of the Debtors' 2nd amended
Chapter 11 liquidating plan is available at:

   http://bankrupt.com/misc/syntax-brillian2ndamendedplan.pdf  
    
The SB Liquidation Trust is represented by David M. Fournier, Esq.,
and Evelyn J. Meltzer, Esq., at Pepper Hamilton LLP; and Allan B.
Diamond, Esq., Andrea L. Kim, Esq., Eric D. Madden, Esq., and
Michael J. Yoder, Esq., at Diamond McCarthy LLP.


T CAT ENTERPRISE: Case Summary & 20 Largest Unsecured Creditors
---------------------------------------------------------------
Debtor: T Cat Enterprise, Inc.
        P. O. Box 657
        Franklin Park, IL 60131

Business Description: T Cat Enterprise, Inc. is a family-owned
                      and operated construction company
                      specializing in excavation, railroad clean
                      up, and snow plowing services in the tri-
                      state area.  In addition, the Company also
                      offers hauling services, demolition
                      services, and pavers and asphalt repairs.
                      Visit http://www.tcatinc.comfor more
                      information.

Chapter 11 Petition Date: August 13, 2018

Case No.: 18-22736

Court: United States Bankruptcy Court
       Northern District of Illinois (Chicago)

Judge: Hon. Jack B. Schmetterer

Debtor's Counsel: Joseph E. Cohen, Esq.
                  COHEN & KROL
                  105 West Madison Suite 1100
                  Chicago, IL 60602
                  Tel: 312 368-0300
                  E-mail: jcohen@cohenandkrol.com

Estimated Assets: $0 to $50,000

Estimated Liabilities: $1 million to $10 million

The petition was signed by James R. Trumbull, president.

A full-text copy of the petition containing, among other items, a
list of the Debtor's 20 largest unsecured creditors is available
for free at:

              http://bankrupt.com/misc/ilnb18-22736.pdf


TEMPEST GROUP: FB Acquisition Opposes Approval of Plan Outline
--------------------------------------------------------------
FB Acquisition Property XVII, LLC has objected to Tempest Group,
LLC's disclosure statement, saying it does not provide "adequate
information."

In a filing with the U.S. Bankruptcy Court for the Western District
of Pennsylvania, the creditor said the disclosure statement fails
to describe the factual circumstances surrounding Tempest Group's
decision to file for Chapter 11 protection, does not address
transfers of funds to the company from undisclosed accounts, does
not provide evidence that the company has indeed set aside funds
for future repairs and capital improvements as claimed, and does
not provide a discussion of the potential tax consequences of the
plan to the company.

Under U.S. bankruptcy law, the proponent of a Chapter 11 plan must
get court approval of its disclosure statement to begin soliciting
acceptances from creditors.  The document must contain adequate
information to enable creditors to make an informed decision about
the plan.

FB Acquisition is represented by:

     Richard J. Thomas, Esq.
     Henderson, Covington, Messenger,
     Newman & Thomas Co., LPA
     6 Federal Plaza Central, Suite 1300
     Youngstown, OH 44503
     Tel: (330) 744-1148
     Fax: (330) 744-3807
     Email: rthomas@hendersoncovington.com

                        About Tempest Group

Tempest Group, LLC, sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. W.D. Pa. Case No. 16-24204) on November 10,
2016.  In the petition signed by Joann Jenkins, manager, the Debtor
estimated assets and liabilities of less than $1 million.  

Judge Carlota M. Bohm presides over the case.  The Debtor hired
Calaiaro Valencik as its legal counsel.

No official committee of unsecured creditors has been appointed.

The Debtor filed its proposed Chapter 11 plan on March 19, 2018.


TINTRI INC: Committee Taps Womble Bond as Legal Counsel
-------------------------------------------------------
The official committee of unsecured creditors of Tintri, Inc. seeks
approval from the U.S. Bankruptcy Court for the District of
Delaware to hire Womble Bond Dickinson (US) LLP as its legal
counsel.

The firm will advise the committee regarding its duties under the
Bankruptcy Code; assist in matters relevant to the sale of the
Debtor's assets; participate in the formulation of a bankruptcy
plan; and provide other legal services related to the Debtor's
Chapter 11 case.

The firm will charge these hourly rates:

     Partners           $320 - $825
     Of Counsel         $225 - $810
     Senior Counsel     $125 - $665
     Counsel            $100 - $585
     Associates         $230 - $580
     Paralegals          $41 - $415

Matthew Ward, Esq., a partner at Womble Bond, disclosed in a court
filing that he and other attorneys of the firm do not hold any
interest adverse to the committee and the Debtor's estate or
creditors.

Womble Bond can be reached through:

     Matthew P. Ward, Esq.
     Womble Bond Dickinson (US) LLP
     222 Delaware Avenue, Suite 1501
     Wilmington, DE 19801
     Phone: +1 302.252.4338 / +1 302.252.4320  
     Email: matthew.ward@wbd-us.com

                        About Tintri Inc.

Tintri, Inc. -- http://www.tintri.com/-- is an enterprise cloud
storage company founded in 2008 with the initial objective to solve
the mismatch caused by using old, conventional physical storage
systems with applications in virtual machine environments.  The
company provides large organizations and cloud service providers
with an enterprise cloud platform that offers public cloud
capabilities inside their own data centers and that can also
connect to public cloud services.  Tintri is headquartered at 303
Ravendale Drive, Mountain View, California 94043.  The company has
additional locations in McLean, Virginia; Chicago, Illinois,
London, England; Munich, Germany; Singapore; and Tokyo, Japan.

Tintri Inc. filed for bankruptcy on July 10, 2018 (Bankr. D. Del.,
Case No. 18-11625). Kieran Harty, co-founder and chief technology
officer, filed the petition.  Hon. Kevin J. Carey presides over the
case.

Pachulski Stang Ziehl & Jones LLP serves the Debtors' counsel.
Wilson Sonsini Goodrich & Rosati is the Debtor's special corporate
counsel. Houlihan Lokey acts as the Debtor's financial advisor and
Kurtzman Carson Consultants Inc. as the Debtor's claims and
noticing agent.  

At January 2018, the Debtor had total assets of $76.25 million and
total debt of $168 million.


TOYS R US: Liquidation Proceeds to Fund TRU Debtors' Plan
---------------------------------------------------------
Toys "R" Us, Inc. and certain of its directly owned debtor
subsidiaries (TRU Inc. Debtors) and Toys "R" Us Europe, LLC and
certain of TRU Europe's Debtor affiliates (Taj Debtors) submit a
disclosure statement in connection with their joint chapter 11 plan
dated August 4, 2018.

The Plan derives from a restructuring support agreement that was
extensively negotiated in good faith and at arms-length between the
Debtors and certain stakeholders and constitutes a separate chapter
11 plan for each of the TRU Inc. Debtors and the Taj Debtors.

The Plan contemplates a sale or liquidation of all or substantially
all of the Taj Debtors or any of their direct or indirect
subsidiaries through a Sale Transaction, including the sale of the
Asian JV Equity Interest to the Stocking Horse Purchaser in
connection with the Credit Bid, subject to higher or otherwise
better bids.

On the Effective Date, the Debtors will consummate the Sale
Transaction, and, among other things, the TRU Asia Equity Interests
will be transferred to and vest in the Purchaser free and clear of,
other than contractual Claims subject to the TRU Inc. Silo
Recovery, all Liens, Claims, charges, or other encumbrances
pursuant to the terms of the Share Purchase Agreement and the
Confirmation Order. On and after the Effective Date, except as
otherwise provided in the Plan, the Purchaser may operate their
businesses and may use, acquire, or dispose of property and
compromise or settle any Claims, Interests, or Causes of Action
without supervision or approval by the Bankruptcy Court and free of
any restrictions of the Bankruptcy Code or Bankruptcy Rules.
Neither the Purchaser nor any of its Affiliates will be deemed to
be a successor of the Debtors.

No later than the Effective Date, the Purchaser will pay to the
Debtors the Sale Proceeds or shall consummate the Credit Bid
Transaction, as applicable, as and to the extent provided for in
the Share Purchase Agreement or other definitive documents. In
connection with a Credit Bid Transaction, each holder of a Taj
Senior Notes Claim will receive its pro rata share of the Initial
Purchaser Common Shares on account thereof, subject to dilution by
the Backstop Commitment Premium and the Rights Offering Shares.
Also in connection with a Credit Bid Transaction and subject to the
Transaction Steps Memorandum, upon receipt of proceeds from the
Rights Offering in the amount of the Allowed Taj DIP Note Claims,
the Holders of the Taj DIP Notes shall assign or transfer the Taj
DIP Notes to the Wind Down Entities or one or more subsidiaries of
the Wind Down Entities, which shall remain outstanding and shall
retain substantially the same security interests, liens, pledges,
and encumbrances that currently secure the Taj DIP Claims, other
than as against the Debtors.

Class A8 under the plan consists of all General Unsecured Claims
against the TRU Inc. Debtors. On the Effective Date, general
unsecured claimants will receive its pro rata share of the TRU Inc.
Silo Recovery, if any, after paying in Cash all Senior Claims and
on a pari passu basis with other Allowed Class A3 - A8 Claims to
the extent set forth in the Priority Waterfall. Projected recovery
for this class is unknown.

Class B4 consists of all General Unsecured Claims against Taj
Debtors. On the Effective Date, each Holder of an Allowed General
Unsecured Claim will receive its pro rata share of: (i) the
Liquidation Proceeds, if any, after paying in full all Senior
Claims; and (ii) the Sale Proceeds, if any, after paying in full
all Senior Claims. Projected recovery for this class is also
unknown.

The Reorganized Debtors will fund distributions under the Plan from
Cash on hand, the Rights Offering, the Liquidation Proceeds, and/or
the Sale Proceeds, as applicable.

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

     http://bankrupt.com/misc/vaeb17-34665-4018.pdf

                   About Toys R Us, Inc.

Toys "R" Us, Inc., was an American toy and juvenile-products
retailer founded in 1948 and headquartered in Wayne, New Jersey, in
the New York City metropolitan area.  Merchandise was sold in 880
Toys "R" Us and Babies "R" Us stores in the United States, Puerto
Rico and Guam, and in more than 780 international stores and more
than 245 licensed stores in 37 countries and jurisdictions.
Merchandise was also sold at e-commerce sites including Toysrus.com
and Babiesrus.com.

On July 21, 2005, a consortium of Bain Capital Partners LLC,
Kohlberg Kravis Roberts, and Vornado Realty Trust invested $1.3
billion to complete a $6.6 billion leveraged buyout of the
company.

Toys "R" Us is a privately owned entity but still files with the
U.S. Securities and Exchange Commission as required by its debt
agreements.

The Company's consolidated balance sheet showed $6.572 billion in
assets, $7.891 billion in liabilities, and a stockholders' deficit
of $1.319 billion as of April 29, 2017.

Toys "R" Us, Inc., and certain of its U.S. subsidiaries and its
Canadian subsidiary voluntarily filed for relief under Chapter 11
of the Bankruptcy Code (Bankr. E.D. Va. Lead Case No. Case No.
17-34665) on Sept. 19, 2017.  In addition, the Company's Canadian
subsidiary voluntarily commenced parallel proceedings under the
Companies' Creditors Arrangement Act ("CCAA") in Canada in the
Ontario Superior Court of Justice.  The Company's operations
outside of the U.S. and Canada, including its 255 licensed stores
and joint venture partnership in Asia, which are separate entities,
were not part of the Chapter 11 filing and CCAA proceedings.

Grant Thornton is the monitor appointed in the CCAA case.

Judge Keith L. Phillips presides over the Chapter 11 cases.

In the Chapter 11 cases, Kirkland & Ellis LLP and Kirkland & Ellis
International LLP serve as the Debtors' legal counsel.  Kutak Rock
LLP serves as co-counsel.  Toys "R" Us employed Alvarez & Marsal
North America, LLC as its restructuring advisor; and Lazard Freres
& Co. LLC as its investment banker.  It hired Prime Clerk LLC as
claims and noticing agent.  Consensus Advisory Services LLC and
Consensus Securities LLC, serve as sale process investment banker.
A&G Realty Partners, LLC, serves as its real estate advisor.

On Sept. 26, 2017, the U.S. Trustee for Region 4 appointed an
official committee of unsecured creditors.  The Committee retained
Kramer Levin Naftalis & Frankel LLP as its legal counsel; Wolcott
Rivers, P.C., as local counsel; FTI Consulting, Inc. as financial
advisor; and Moelis & Company LLC as investment banker.

                        Toys "R" Us UK

Toys "R" Us Limited, Toys "R" Us, Inc.'s UK arm with 105 stores and
3,000 employees, was sent into administration in the United Kingdom
in February 2018.

Arron Kendall and Simon Thomas of Moorfields Advisory Limited, 88
Wood Street, London, EC2V 7QF were appointed Joint Administrators
on Feb. 28, 2018. The Administrators now manage the affairs,
business and property of the Company.  The Administrators act as
agents only and without personal liability.

The Administrators said they will make every effort to secure a
buyer for all or part of the business.

                   Liquidation of U.S. Stores

Toys "R" Us, Inc., on March 15, 2018, filed with the U.S.
Bankruptcy Court a motion seeking Bankruptcy Court approval to
start the process of conducting an orderly wind-down of its U.S.
business and liquidation of inventory in all 735 of the Company's
U.S. stores, including stores in Puerto Rico.

                         Propco I Debtors

Toys "R" Us Property Company I, LLC and its subsidiaries own fee
and leasehold interests in more than 300 properties in the United
States.  The Debtors lease the properties on a triple-net basis
under a master lease to Toys-Delaware, the operating entity for all
of TRU's North American businesses, which operates the majority of
the properties as Toys "R" Us stores, Babies "R" Us stores or
side-by-side stores, or subleases them to alternative retailers.

Toys "R" Us Property was founded in 2005 and is headquartered in
Wayne, New Jersey.  Toys 'R' Us Property operates as a subsidiary
of Toys "R" Us Inc.

Company LLC, MAP Real Estate LLC, TRU 2005 RE I LLC, TRU 2005 RE II
Trust, and Wayne Real Estate Company LLC (collectively, "Propco I
Debtors") sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. E.D. Va. Lead Case No. 18-31429) on March 20, 2018. The
Propco I Debtors sought and obtained procedural consolidation and
joint administration of their Chapter 11 cases, separate from the
Toys "R" Us Debtors' Chapter 11 cases.

The Propco I Debtors estimated assets of $500 million to $1 billion
and liabilities of $500 million to $1 billion.

Judge Keith L. Phillips presides over the Propco I Debtors' cases.

The Propco I Debtors hired Klehr Harrison Harvey Branzburg, LLP;
and Crowley, Liberatore, Ryan & Brogan, P.C., as co-counsel.  The
Debtors also tapped Kutak Rock LLP.  They hired Goldin Associates,
LLC, as financial advisors.


TURNING POINT: Moody's Rates $210MM 1st Lien Bank Facility 'B1'
---------------------------------------------------------------
Moody's Investors Service assigned a B1 rating to Turning Point
Brands, Inc.'s secured bank credit facility consisting of a $160
million term loan, and a $50 million revolving credit facility.
Moody's also assigned a Caa1 rating to the company's second lien
term loan. Moody's affirmed Turning Point's B2 Corporate Family
Rating and B2-PD probability of default rating. Proceeds from the
issuance were used to repay all existing debt. Moody's is
withdrawing all previous debt ratings. The rating outlook is
stable.

The B1 ratings on the first lien bank facilities (term loan and
bank revolver) is one notch higher than the B2 CFR. This reflects
their senior position to the second lien term loan and other
unsecured obligations in the capital structure. The second lien
term loan is rated Caa1, two notches lower than the CFR, reflecting
its effective subordination to the first lien facility.

Rating actions:

Turning Point Brands, Inc:

Ratings assigned:

$160 million senior secured term loan due 2023 at B1 (LGD 3);

$50 million senior secured senior secured revolver due 2023 at B1
(LGD 3);

$40 million second lien term loan due 2024 at Caa1(LGD 6);

Ratings affirmed:

Corporate Family Rating at B2;

Probability of Default Rating at B2-PD;

Speculative Grade Liquidity Rating at SGL-2;

Ratings Withdrawn:

First-lien senior secured first-out credit facilities due 2022 at
Ba3 (LGD 3);

First-lien senior secured second-out term loan due 2022 at B3 (LGD
5);

Second-lien senior secured term loan due 2022 at Caa1 (LGD 6)

RATINGS RATIONALE

Turning Point's B2 CFR reflects the company's small scale and
modest but improving free cash flow. Ratings are supported by the
company's solid market share position in niche tobacco categories,
solid financial leverage, good interest coverage, and minimal
cap-ex requirements in its asset light model. Moody's expects
modest de-levering to be driven by a combination of debt repayments
and modest earnings growth. Turning Point must compete -- primarily
based on price and quality -- against significantly larger, better
resourced, well-known branded tobacco manufacturers. The company
must also continue to invest in growth initiatives and utilize its
pricing power to mitigate volume pressure on tobacco products
because of consumer trends toward healthier lifestyles. The company
is targeting to reduce and sustain leverage around 3 times.

The stable rating outlook reflects Moody's expectation that the
company will realize some earnings growth and modest improvement in
credit metrics. The stable outlook also reflects Moody's
expectation that the company will remain acquisitive, will also
modestly reducing leverage and generating positive annual free cash
flow.

Moody's could upgrade the ratings if the company increases its
scale while reducing leverage below 3 times debt/EBITDA. The
company would need to continue to successfully integrate
acquisitions as well as maintaining growth across its businesses as
whole.

Moody's could downgrade the ratings if leverage (debt/EBITDA) is
sustained above 5 times, operating performance deteriorates for
whatever reason, or if the company's liquidity profile weakens.

The principal methodology used in these ratings were the "Tobacco
Industry" published in February 2017.

Turning Point operates in three business segments: smokeless
tobacco products, smoking products, and NewGen products. The
Smokeless products market consists of four product categories,
which includes loose leaf chewing tobacco, moist snuff, moist snuff
pouches, and snus. The smoking products consist of various product
categories, including cigarette papers, large cigars, make-your-own
(MYO) cigar wraps and MYO cigar smoking tobacco, MYO cigarette
smoking tobacco and related products, and traditional pipe tobacco.
The NewGen products consist of various products, such as liquid
vapor products, tobacco vaporizer products, a range of non-tobacco
products, and other non-nicotine products. Its portfolio of brands
includes Zig-Zag, Beech-Nut, Stoker's, Trophy, Havana Blossom,
Durango, Our Pride and Red Cap. Revenues are approximately $300
million.


VERSACOM LP: Tasacom Buying All Assets for $251K
------------------------------------------------
Versacom, LP asks the U.S. Bankruptcy Court for the Northern
District of Texas to authorize the sale of substantially all assets
to Tasacom Technologies, Inc. for $251,000, subject to overbid.

The Debtor's deadline to file a plan of reorganization expired
because the Debtor was unable to go forward with confirmation and
meet the feasibility requirements of section 1129 of the Bankruptcy
Code.  Nevertheless, it has been diligently working to obtain a
dividend for its creditors, both secured and unsecured.  To that
end, it has solicited bids for its tangible assets as well as
certain Master Services Agreements with the Debtor's customers
("MSA") so that the "going concern" value of its business can be
preserved.

The Debtor has received multiple bids for certain assets, but has
received a higher and better comprehensive bid for all or
substantially all of its assets from the Purchaser for $251,000,
free and clear of all liens, claims, and encumbrances on the
transferred assets.  Upon information and belief, the only holder
of encumbrances on the transferred assets which are not the subject
of a good faith dispute is the Internal Revenue Service.  The
Debtor believes that section 11 U.S.C. Section 363(f)(2) or (3)
will apply to the IRS, so that the sale can be authorized.

The Debtor will continue to market its assets up until the time of
any hearing on the Motion and reserves the right to submit any
higher and better bid received to the Court.

The Debtor intends to recommend the sale of the Assets based on any
proposal, solicitation or offer for the Assets submitted by a
bidder prior to or at the time of the Sale Hearing, provided
however that unless the Court orders otherwise, any Bid must
satisfy the requirements unless ordered otherwise by the Court.

The salient terms of the Bidding Procedures are:

     a. The Bid must contain a signed definitive purchase and sale
agreement and shall: (i) identify the Assets the Bidder wants to
purchase, (ii) contain the form of and total consideration to be
paid by such Bidder, including the amount of proposed cash
consideration and any liabilities to be assumed, and (iii) not be
subject to any contingency or conditions precedent to the Bidder's
obligation to purchase the Assets.

     b. The Bid must identify, with particularity, each and every
executory contract it intends to assume and the consent of the
counterparty to such contract, if required, to such assumption and
assignment.

     c. If there is more than one Bidder which submits a Qualifying
APA, the Debtor will conduct an auction at the time of the Sale
Hearing to determine which of the Bids is the highest and the best
bid.

     d. Proceeds: All valid and properly perfected liens against
the Assets will attach to the proceeds of the Sale of such Assets
unless authorized to be paid by the Court.

     e. Sale Hearing: Immediately following the conclusion of any
Auction, the Debtor will present the individual or entity making
the Successful Bid(s) for approval by the Court.

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

   http://bankrupt.com/misc/Versacom_LP_103_Sales.pdf

The Debtor does not have the resources to cure any executory
contract.  Accordingly, it will not be seeking to bind any
counterparty to an executory contract to a cure amount, or to cure
a default.  Executory contracts will be assumed and assigned under
the Bankruptcy Code only with the consent of the contract
counterparty. Any other assignment will be pursuant to applicable
nonbankruptcy law only.

The Sale of the Debtor's Assets meets the "sound business reason"
test.  First, sound business purposes justify the Sale.  The Debtor
believes that the prompt Sale of the Assets by auction presents the
best opportunity to realize the maximum value of the estate's
assets for distribution to creditors because the Sale will satisfy
all secured claims against the Debtor's estate.  Following closing
of the Sale, there exists a sizeable preference claim in the case
which can be pursued by a chapter 7 trustee to make further
distributions unsecured creditors.

Because of the diminishing value of the Assets, the Debtor must
close the sale immediately.  Thus, it asks the Court to waive the
14-day stay period under Bankruptcy Rules 6004(h) and 6006(d).

The objection deadline is Aug. 23, 2018.

                      About Versacom, LP

Headquartered in Dallas, Texas, Versacom, LP, provides services in
the field of wireless and telecommunication services.  Versacom
filed for Chapter 11 bankruptcy protection (Bankr. N.D. Tex. Case
No. 17-32714) on July 13, 2017, estimating its assets and
liabilities at up to $50,000 each.  The petition was signed by
Muhammad Al-Amin, general partner of Versacom Holdings, LLC.  Judge
Stacey G. C. Jernigan presides over the case.  Howard Marc Spector,
Esq., at Spector & Johnson, PLLC, serves as the Debtor's bankruptcy
counsel.


W RESOURCES: Redstone Buying Zachary Property for $6.3 Million
--------------------------------------------------------------
W Resources, LLC, asks the U.S. Bankruptcy Court for the Middle
District of Louisiana to authorize the sale of its roughly 313
acres of raw land in the vicinity of Zachary, Louisiana, outside of
the ordinary course of its business to Redstone Group, LLC, for
$6,270,200 and an additional $100,000 facilitation fee.

The Debtor is a holding company with a diverse set of raw and
recreational land, farming and hunting operations, oil and gas
interests, and equity-based interests.  Its assets include raw
acreage in East Baton Rouge parish (in the vicinity of Zachary
Louisiana), comprised of the following four parcels.

     a. The "Trahan Tract"
          Parcel 1:
          Parcel ID: 1454374
          Abbreviated Legal Description: Ward: 2-5 #2784, Lot: B4,

     b. The "Albert C. Mills, Jr. Property"
          Parcel 2:
          Parcel ID: 1336088
          Abbreviated Legal Description: Ward: 2-5 #2789, Lot A

     c. Parcel 3:
          Parcel ID: 1336061
          Abbreviated Legal Description: Ward: 2-5 #2788, Lot B

     d. Parcel 4:
          Parcel ID: 1219936
          Abbreviated Legal Description: Ward: 2-5 #2790, Lot C

The Debtor has been negotiating the sale of the Purchased Assets to
the Purchaser since 2016 and, in connection with those efforts,
entered into a Purchase and Sale Agreement and several related
amendments and extensions with the Purchaser prior to the Petition
Date.  Those efforts continued postpetition, and have recently
culminated in the Amended and Restated Purchase and Sale Agreement
by and between the Debtor on the one hand, and the Purchaser, on
the other, dated July 31, 2018.

The salient terms of the proposed sale to Purchaser under the
Executed Purchase Agreement are:

     a. Purchased Assets: The Trahan Tract and the Albert C. Mills,
Jr. Property, 313 acres +/- ,

     b. Purchase Price: Cash of $6,270,200

     c. Facilitation Fee: Cash of $100,000 that will be provided
the Debtor in addition to the Purchase Price as an inducement for
the Debtor to consummate the sale.

     d. Mineral Rights: The Debtor reserves mineral rights as to
the Purchased Assets (but not surface rights).

     e. Closing: The sale of the Purchased Assets "as is, where is"
will be closed within 45 business days from the entry of the order
approving the sale, absent the extension of the deadline by both
parties.

     f. Use of Proceeds: The Executed Purchase Agreement does not
allocate the Purchase Price between the four parcels being sold.
The Debtor will resolve its allocation issues either upon the
consent of the various lienholders or by separate order of the
Court.  The carved-out from the liens and interests are the usual
and customary closing costs, and the commission of the Estate's
broker, Tricor Energy Services, LLC.

     g. The Debtor asks relief from the stay imposed by Bankruptcy
Rule 6004(h).

The Debtor's search of the mortgage records affecting the real
property being sold through the Motion are summarized as follows:

     a. The Albert C. Mills, Jr. Property (Tracts A, B and C).

          i. First. An encumbrance in the nature of a mortgage,
recorded on recorded on Oct. 29, 2015, as Original 934, Bundle
12691 in favor of NCC Financial, LLC, Attn: Richard Tribe, 16420
Park Ten Place, Suite 125, Houston, TX 77084 and Kendrick A. James,
16420 Park Ten Place, Suite 125, Houston, TX 77084, securing
indebtedness in excess of $8 million

         ii. Second. An encumbrance in the nature of a mortgage,
recorded on recorded on April 26, 2007, as Original 347, Bundle
11944, and reinscribed on Jan. 19, 2018 as Original 421, Bundle
12864, in favor of Investar, c/o Mr. Patrick Johnson, Jr., Akerman
LP, 601 Poydras Street, Suite 2200; New Orleans, LA 70130, securing
indebtedness in excess of $15 million.

     b. The Trahan Tract (Lot B-4, Annison Subdivision)

          i. First. An encumbrance in the nature of a mortgage,
recorded on recorded on Dec. 23, 2014, as Original 661, Bundle
12625, in favor of Investar Bank, c/o Mr. Patrick Johnson, Jr.,
Akerman LLP, 601 Poydras Street, Suite 2200; New Orleans, LA 70130,
securing indebtedness in excess of $15 million.

         ii. Second. An encumbrance in the nature of a mortgage,
recorded on recorded on Oct. 29, 2015, as Original 934, Bundle
12691 in favor of NCC Financial, LLC, Attn: Richard Tribe, 16420
Park Ten Place, Suite 125, Houston, TX 77084 and Kendrick A. James,
16420 Park Ten Place, Suite 125, Houston, TX 77084, securing
indebtedness in excess of $8 million.

     c. Third on Mills and Trahan Tracts. An encumbrance in the
nature of a judgment, recorded on April 30, 2018, at Original 435,
Bundle 12885, in favor of Callais Capital Management, LLC c/o Peter
J. Segrist, Carver Darden, 1100 Poydras Street; Suite 3100, New
Orleans, LA 70163, securing indebtedness of roughly $3,840,000.  As
this judgment was recorded within the 90 days of bankruptcy it is
facially avoidable under Bankruptcy Code section 547 and is,
therefore, "subject to bona fide dispute" under Bankruptcy Code
section 363(f).

     d. Fourth on Mills and Trahan Tracts. A Notice of Purchase and
Sale Agreement Between W Resources, LLC and Redstone Group,
recorded on May 2, 2018, at Original 143, Bundle 12886, in favor of
Purchaser. To the extent this notice has any effect, it was
recorded within the ninety (90) days of bankruptcy, is facially
fide dispute” under Bankruptcy Code section 363(f).

     e. Fifth on Mills and Trahan Tracts. An encumbrance in the
nature of a federal tax lien, recorded on June 4, 2018, at Original
661, Bundle 12892, in favor of the Department of Treasury.  As this
judgment was recorded within the 90 days of bankruptcy it is
facially avoidable under Bankruptcy Code section 547 and is,
therefore, "subject to bona fide dispute" under Bankruptcy Code
section 363(f).

The Debtor asks that the Court approves the Sale of the Purchased
Assets as free and clear of any liens, claims and interests whether
now known, with any such liens, claims and interests attaching
instead to the proceeds of any such Sale.

On March 10, 2017, the Debtor entered into the Agreement for
Services with Tricor Energy Services, LLC, to secure Tricor's
assistance in negotiating the Purchase and Sale Agreement.  Since
that time, Tricor has worked diligently with the Debtor to
facilitate the Sale, as well as obtained the annexation, rezoning
and preliminary approvals for the subdivision planned by the
Purchaser.  Additionally, Tricor continues to perform, while the
Motion is pending, crucial services in connection with the closing
of the Sale.

Under the Tricor Agreement, Tricor is to be paid 4% of the gross
sales price, which equals the sum of $250,808.  The Debtor submits
that 4% of the gross amount of the Sale is a reasonable commission,
especially in light of the services Tricor has, and continues to,
perform on the Debtor's behalf.

The Debtor posits that the Tricor Agreement can be assumed without
the necessity of any cure payment, and that assumption is in the
best interest of the estate.

The Debtor's decision to sell the Purchased Assets is based on its
sound business judgment.  It asks to liquidate the Purchased Assets
so that it may justly and equitably compensate related creditors.
While the Purchased Assets do not generate any income for the
Debtor, they do require continued maintenance and the putative
liens upon the property are accruing interest at a default rate.
The Sale of the Purchased Assets will generate value for the estate
through the Facilitation Fee, as well as a partial paydown of debt
to the holders of allowed secured claims.

The Debtor asks the Court to waive the 14-day stay imposed by Fed.
R. Bankr. P. 6004(h).

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

     http://bankrupt.com/misc/W_Resources_31_Sales.pdf

The Purchaser:

          REDSTONE GROUP, LLC
          Thomas Brown
          5420 Corporate Blvd.
          Baton Rouge, LA 70809
          E-mail: tab1946@gmail.com

The Purchaser represented by:

          John F. Ales
          1527 Stanford Ave.
          Baton Rouge, LA 70808
          E-mail johnfales@msn.com

                      About W Resources, LLC

W Resources, LLC, is a privately-owned company in Baton Rouge,
Louisiana, engaged in activities related to real estate.

W Resources sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. M.D. La. Case No. 18-10798) on July 23, 2018.  In the
petition signed by Dwayne M. Murray, Chapter 11 trustee for Michael
Worley, manager, the Debtor estimated assets of $50 million to $100
million and liabilities of $50 million to $100 million.


WHITING PETROLEUM: S&P Raises ICR to 'BB', Outlook Stable
---------------------------------------------------------
S&P Global Ratings raised its issuer credit rating to 'BB' from
'BB-' on Denver-based independent oil and gas company Whiting
Petroleum Corp. The rating outlook is stable.

S&P said, "Additionally, we raised our issue-level ratings on the
company's senior secured debt to 'BBB-' from 'BB+'. The recovery
ratings remain '1', indicating our expectation for very high
(90%-100%; rounded estimate: 95%) recovery of principal in the
event of a payment default.

"At the same time we raised the ratings on the senior unsecured
debt to 'BB' from 'BB-' and recovery rating to '3' from '4'. The
'3' recovery rating indicates our expectation for meaningful (50% -
70%; rounded estimate: 55%) recovery of principal in the event of a
payment default."

The upgrade reflects S&P's view that Whiting's credit metrics have
improved and will remain stronger over the next several years.
Stronger oil prices and tighter differentials in the Williston
Basin are driving financial performance as well as higher
production volumes and a reduction in total debt. Differentials in
the Williston Basin have narrowed significantly since the Dakota
Access Pipeline came online in mid-2017, which increased takeaway
capacity and alleviated market tightness in the region.
Approximately 82% of Whiting's second-quarter 2018 production came
from the Williston Basin and 67% of total production was oil.

S&P said, "The stable outlook reflects our expectation that Whiting
will maintain a modest financial policy while simultaneously
growing production and generating free cash flow, over the next 12
to 18 months. As a result, FFO/debt should continue to exceed 30%
over this period, assuming WTI prices of $60/bbl in 2018 and
$55/bbl in 2019.

"We could lower the rating if FFO/debt fell and remained below 20%
for a sustained period. We believe this could occur if production
fall significantly short of our current projections and oil prices
drop below our current price assumptions for a sustained period,
and the company fails to curtail capital spending under this
scenario.

"We could raise the rating if Whiting increases its scale and asset
diversification to levels commensurate with higher rated peers,
while maintaining FFO/debt above 45%. This would most likely occur
if the company increases production and reserves beyond our current
expectations through further drilling efficiencies and bolt-on
acquisitions while continuing to generate cash flow in excess of
capital spending."


[*] 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.


[] Robert Kuhn Joins Getzler Henrich as N.Y. Managing Director
--------------------------------------------------------------
Robert A. Kuhn has joined Getzler Henrich & Associates as managing
director in the firm's New York headquarter office, according to
co-chairmen William Henrich and Joel Getzler.  Mr. Kuhn's expertise
was honed over an impressive career with JPMorgan Chase Bank, where
he was managing director for the special credits group.  "Bob will
focus on turnaround management, financial restructuring, and
bankruptcy consulting," according to Mr. Getzler.  He has also
served for the past two years as a financial advisor.  "In addition
to Bob's technical acumen, his broad network in the business,
banking and legal communities will be a valuable asset to clients
and the firm," added Mr. Henrich.

After graduating from law school, Mr. Kuhn spent a short time in
private practice.  Following that, he joined Chemical Bank as a
loan workout officer and attorney and completed the Chemical Bank
credit training program.  Over the years Mr. Kuhn has been an
integral part of the various mergers between banks which resulted
in today's JP Morgan Chase.  As managing director for the special
credits group, he took over responsibility for the southeast and
northeast regions of the commercial bank, which covered the
middle-market, mid-corporate, not-for-profit, asset-based and
real-estate sectors.

His industry experience includes workouts in the fields of retail,
apparel, energy, jewelry, service providers, not-for-profit,
manufacturing as well as real estate.  He has managed many large,
sensitive, syndicated, and agented credits.

Mr. Kuhn earned a B.S. degree from the Newhouse School of Public
Communications at Syracuse University and a J.D. from Suffolk
University Law School in Boston, MA.

Founded in 1968, Getzler Henrich & Associates LLC --
https://www.getzlerhenrich.com/ -- is one of the nation's oldest
and most respected names in middle market corporate turnaround and
restructuring.  The firm has been cited fifteen times as one of the
country's top ten firms by the industry commentator, Beard
publication Turnaround and Workouts.  Having successfully
restructured over a thousand companies in dozens of industries
around the world, the firm has expanded into complementary services
that enhance the processes needed to achieve the aggressive growth
targets of healthy businesses.


                            *********

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
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The TCR subscription rate is $975 for 6 months delivered via
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are $25 each.  For subscription information, contact Peter A.
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                   *** End of Transmission ***