/raid1/www/Hosts/bankrupt/TCR_Public/180917.mbx          T R O U B L E D   C O M P A N Y   R E P O R T E R

              Monday, September 17, 2018, Vol. 22, No. 259

                            Headlines

6 DEGREES CONSULTING: Hires Francis E. Corbett as Counsel
ACME INVESTMENT: Hires Willis & Wilkins as Attorney
AINA LE'A: Hires Nixon Peabody as Special Corporate Counsel
ALAMO VENTURES: Voluntary Chapter 11 Case Summary
AMERICAN AXLE: Fitch Withdraws BB- LT Issuer Default Rating

AMY ELECTRIC: Files 2nd Supplement to Amended Plan Outline
ANAA AVIATION: Seeks to Hire Fisher Rushmer as Attorney
ASPEN LAKES: Affiliate Taps Motschenbacher as Legal Counsel
B.L.E. INC: Taps Evans & Lewis as Legal Counsel
BAMC DEVELOPMENT: U.S. Trustee Unable to Appoint Committee

BELLA ROSE SKIN: Unsecureds to Recover 12%-21% Under Exit Plan
BELLATRIX EXPLORATION: S&P Cuts ICR to 'SD' on Distressed Exchange
CAPE ATLANTIC DENTAL: Sept. 27 Confirmation Hearing Set
CAPITAL CITY: Unsecureds to Receive Nothing Under Liquidation Plan
CCM MERGER: Moody's Hikes CFR to B1 & Sr. Unsec Notes to Ba3

CELADON GROUP: Delays Fiscal 2018 Form 10-K Amid Restatements
CHAPELDALE PROPERTIES: Plan Revises Treatment of Chesapeake Claim
CLAIRE'S STORES: Landlords Join Aronov Realty's Limited Objection
COLORADO PROPERTY: AF's Secured Claim to Bear 6.25% Interest
COMSTOCK RESOURCES: Amends Employment Contracts with Top Execs.

CONCORDIA INTERNATIONAL: Files Copies of Bylaws, Other Agreements
DANA ELECTRIC: Taps Adam Hamburg as Special Counsel
DELTA FARM: Hires Coleman & Associates as Accountant
DISTRIBUTION RESOURCES: Hires Vortman & Feinstein as Counsel
DPW HOLDINGS: Series A Pref Stock Certificate of Designations Filed

DURO DYNE: Plan Outline Hearing Set for Oct. 5
E & A TANNER: Hires Benjamin G. Martin as Counsel
EAST END BUS: Voluntary Chapter 11 Case Summary
EPIC RETAIL: Case Summary & 9 Unsecured Creditors
EPICUREAN LLC: Files Supplement to Plan and Disclosure Statement

FINANCIALLY FIT: Seeks to Hire Irvine Legal as Counsel
FORTRESS TRANSPORTATION: Moody's Alters Outlook to Stable
FQ/LB LP: Unsecureds to Get $50,000 Cash & Sale Proceeds
FRANK INVESTMENTS: Hires Shraiberg Landau as Bankruptcy Counsel
GATEWAY HOLDINGS: Hires FL Legal Group as Attorney

GEA SEASIDE: Taylor King Approved as Chapter 11 Counsel
GEOKINETICS INC: Files Chapter 11 Joint Plan of Liquidation
GLOBAL HEALTHCARE: Lance Baller Has 5.63% Stake at Sept. 6
GLYECO INC: Appoints Richard Geib as New CEO and President
GOLDEN TOUCH TRANS: Sept. 26 Plan Confirmation Hearing Set

GOLF VIEW PROPERTIES: Case Summary & 5 Unsecured Creditors
GYPC INC: Taps Brady Ware & Schoenfeld as Accountant
HEART FIRE: U.S. Trustee Unable to Appoint Committee
HERITAGE HOME: Committee Hires Foley & Lardner as Counsel
HERITAGE HOME: Committee Hires Province as Financial Advisor

HERITAGE HOME: Committee Hires Whiteford Taylor as Co-Counsel
HIGH TIMES CORP: Taps Nolla de Garcia as Accountant
HILLMAN COMPANIES: Fitch Assigns 'B-' Issuer Default Rating
HOUSE OF RS: Case Summary & 20 Largest Unsecured Creditors
IBEX LLC: Unsecureds May Get Lump-Sum Payment of $400K

INSTITUCION AMOR: Unsecureds to Receive 10% of Allowed Claims
ISOLUX CORSAN: Trustee Hires Reid Collins as Special Counsel
ISOLUX CORSAN: Trustee Taps Getzler Henrich as Financial Advisor
ISOLUX CORSAN: Trustee Taps Halperin Battaglia as Legal Counsel
JLM ENERGY: Voluntary Chapter 11 Case Summary

JUDYCAT INC: Unsecured Creditors to be Paid 5% Under Exit Plan
L&A AUTOMOTIVE: Sept. 26 Plan Confirmation Hearing Set
L2NETWORKS CORP: Case Summary & 4 Unsecured Creditors
LAND O'LAKES: S&P Rates New Series C Preferred Stock Shares 'BB'
LEGACY RESERVES: Will Swap $130M Notes for New Conv. Senior Notes

LONG BLOCKCHAIN: Terminates Hashcove Acquisition Transaction
LOT MEDIA: Voluntary Chapter 11 Case Summary
M & G USA: Files Chapter 11 Plan of Liquidation
M.F. ANWAR M.D.: Taps Sheehan & Nugent as Legal Counsel
MEYZEN FAMILY: Voluntary Chapter 11 Case Summary

MHT 1202: Taps Walker and Patterson as Counsel
MULTI-SPECIALTY ENTERPRISES: Sept. 24 Plan Confirmation Hearing Set
NATIVE SPIRIT: Voluntary Chapter 11 Case Summary
NCW PROPERTIES: ASI Approved as Financial Advisors
NCW PROPERTIES: Taps Riemer & Braunstein as Bankruptcy Counsel

NICHOLS BROTHER: Taps Koehler & Associates as CRO
NIMBUS CONCEPTS: Taps Hilmas & Associates as Accountant
NNN 400 CAPITOL: Latest Plan Discloses Filing of Suit vs LR 400
NORDAM GROUP: Committee Hires Morrison & Foerster as Counsel
NORDAM GROUP: Committee Seeks to Hire Cole Schotz as Co-Counsel

NORDAM GROUP: Seeks Approval to Hire Grant Thornton
NORDAM GROUP: Seeks to Hire Davis Graham as Special Counsel
NORTH CAROLINA FURNITURE: To Pay Unsecs. Monthly from Net Income
OPEN ROAD: Taps Donlin Recano as Claims Agent
OUTPUT SERVICES: S&P Affirms 'B' ICR, Outlook Stable

PAC ANCHOR: Has Until Dec. 11 to Exclusively File Plan
PACHANGA INC: Case Summary & 20 Largest Unsecured Creditors
PEORIA REGIONAL: Unsecured Claims Estimated to Total $5.4M
PERFORMANCE TIRE: Fails to Win Approval for Disclosure Statement
PRECIPIO INC: Randal Kirk Lowers Stake to 4.8%

PRECIPIO INC: Registers 7 Million Shares for Possible Resale
PROMIA INCORPORATED: Hires Robert Goldstein as Attorney
QUANTUM CORP: Internal Investigation Substantially Complete
RELAY SHOE: Sale of Assets Delays Filing of Liquidating Plan
RESURRECTION LIFE: 10% Dividend for Unsecured Creditors Under Plan

REVENUE CYCLE: Seeks to Hire Demarco-Mitchell as Counsel
RIO BANCO: Taps Jana Smith Whitworth as Co-Counsel
RMR OPERATING: No Payment for Intercompany Claims in New Plan
ROYAL T ENERGY: CF to be Paid in Full at 5% in 60 Monthly Payments
SAINT & LIBERTINE: Hires Shafferman & Feldman as Counsel

SCIENCE APPLICATIONS: Moody's Gives Ba2 CFR & Alters Outlook to Neg
SEARS HOLDINGS: ESL Partners Has 74% Stake as of Sept. 14
SEARS HOLDINGS: Reports Second Quarter Net Loss of $508 Million
SEARS HOLDINGS: Secures Further $75M Loan Advance From JPP Lenders
SECOND PHOENIX: US Opposes OK of Disclosures, Confirmation of Plan

SEVEN STARS: Appoints Co-CEO & Adds Other Senior Executives
SEVEN STARS: Signs $6B Deal with China's First Auto Loan
SEVEN STARS: Signs Deal to Deliver Green Tech Asset Digitization
SNOWTRACKS COMMERCIAL: Taps Creative Business Services as Broker
SPA 810: Committee Taps Franchise Consulting Co. as Broker

STAND-UP MULTI-POSITIONAL: Final Cash Collateral Order Entered
TAG MOBILE: Amends Plan to Continue Operations
TOWN CENTER FLATS: Michigan Judge Dismisses Case
TOYS R US: Delaware Debtors Add More Info re Asia JV Dispute
U REST: Taps Bernstein Shur as Legal Counsel

U.S.A. DAWGS: Larson Zirzow Approved as Reorganization Counsel
UNITI GROUP: Inks New Severance Agreements with Two Executives
UNIVERSAL INVESTMENTS: Court Dismisses Chapter 11 Case
WEST POINT MARKET: Taps Wagner & Company as Accountant
Y&K SUN: Unsecureds to Get 100% Under Chapter 11 Plan

YWFM LLC: Seeks to Hire Bruner Wright as Bankruptcy Counsel
ZAHMEL RESTAURANT: Taps Goldberg Weprin as Bankruptcy Counsel
[*] Mark That Calendar! Distressed Investing Conference on Nov. 26
[^] BOND PRICING: For the Week from September 10 to 14, 2018

                            *********

6 DEGREES CONSULTING: Hires Francis E. Corbett as Counsel
---------------------------------------------------------
6 Degrees Consulting, Inc., seeks authority from the U.S.
Bankruptcy Court for the Western District of Pennsylvania to employ
Francis E. Corbett, Esq., as counsel to the Debtor.

6 Degrees Consulting requires Francis E. Corbett to represent the
Debtor in the Chapter 11 bankruptcy proceedings.

Francis E. Corbett will be paid at the hourly rate of $250.

Francis E. Corbett will be paid a retainer in the amount of $5,000,
and $1,717 filing fee.

Francis E. Corbett will also be reimbursed for reasonable
out-of-pocket expenses incurred.

Francis E. Corbett, assured the Court that the firm is a
"disinterested person" as the term is defined in Section 101(14) of
the Bankruptcy Code and does not represent any interest adverse to
the Debtor and its estates.

Francis E. Corbett can be reached at:

     Francis E. Corbett, Esq.
     Mitchell Building, Suite 707
     304 Ross Street
     Pittsburgh, PA 15219
     Tel: (412) 456-1882
     E-mail: fcorbett@fcorbettlaw.com

                    About 6 Degrees Consulting

6 Degrees Consulting, Inc., filed a Chapter 11 bankruptcy petition
(Bankr. W.D. Pa. Case No. 18-23270) on Aug. 16, 2018, estimating
under $1 million in assets and liabilities.  The Debtor is
represented by Francis E. Corbett, Esq.



ACME INVESTMENT: Hires Willis & Wilkins as Attorney
---------------------------------------------------
Acme Investment Corporation seeks authority from the U.S.
Bankruptcy Court for the Western District of Texas to employ Willis
& Wilkins, L.L.P., as attorney to the Debtor.

Acme Investment requires Willis & Wilkins to:

   a. give the Debtor legal advice with respect to its power and
      duties as Debtor-in-possession in the continued operation
      of its personal management of its property;

   b. take necessary action to collect property of the estate and
      file suits to recover the same;

   c. represent the Debtor as Debtor-in-Possession in connection
      with the formulation and implementation of a Plan of
      Reorganization and all matters incident thereto;

   d. prepare on behalf of the Debtor as Debtor-in-Possession
      necessary applications, answers, orders, reports and other
      legal papers;

   e. object to disputed claims; and

   f. perform all other legal services for the Debtor as Debtor-
      in-possession which may be necessary herein.

Willis & Wilkins will be paid at the hourly rate of $375.

Willis & Wilkins will be paid a retainer in the amount of $17,500.

Willis & Wilkins will also be reimbursed for reasonable
out-of-pocket expenses incurred.

James S. Wilkins, partner of Willis & Wilkins, L.L.P., assured the
Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtor and its estates.

Willis & Wilkins can be reached at:

     James S. Wilkins, Esq.
     WILLIS & WILKINS, L.L.P.
     711 Navarro Street, Suite 711
     San Antonio, TX 78205
     Tel: (210) 271-9212
     Fax: (210) 271-9389

              About Acme Investment Corporation

Founded in 1985, ACME Investment Corporation operates a bowling
center known as Oak Hills Lanes located near the corner of
Fredricksburg and Callaghan Road in Northwest San Antonio. The
bowling center has 32 lanes with a full bar, snack bar and private
party room.  Ken Cobb is its president and owns 100% of Acme's
stock. The company previously sought bankruptcy protection on Oct.
29, 2015 (Bankr. W.D. Tex. Case No. 15-52609).

ACME Investment Corporation, based in San Antonio, TX, filed a
Chapter 11 petition (Bankr. W.D. Tex. Case No. 18-52054) on August
31, 2018.  The Hon. Craig A. Gargotta presides over the case.
James S. Wilkins, Esq., at Willis & Wilkins, L.L.P., serves as
bankruptcy counsel.  In the petition signed by Ken Cobb, president,
the Debtor estimated $0 to $50,000 in assets and $1 million to $10
million in liabilities.






AINA LE'A: Hires Nixon Peabody as Special Corporate Counsel
-----------------------------------------------------------
Aina Le'a, Inc., seeks authority from the U.S. Bankruptcy Court for
the District of Hawaii to employ Nixon Peabody, LLP, as special
corporate counsel to the Debtor.

Aina Le'a requires Nixon Peabody to assist the Debtor regarding
corporate and business transaction issues, including, without
limitation, consummation of debtor-in-possession financing and any
private placement transactions.

Nixon Peabody will be paid at these hourly rates:

     Partners                $490 to $515
     Associates              $235 to $450
     Paralegals              $190 to $280

The Debtor owed the Firm $253,685 as of the bankruptcy petition
date.  As special corporate counsel, the Firm is not required to
waive the outstanding claim against the Debtor.

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

R. Scott Alsterda, partner of Nixon Peabody LLP, assured the Court
that the firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code and does not represent any
interest adverse to the Debtor and its estates.

Nixon Peabody can be reached at:

         R. Scott Alsterda, Esq.
         NIXON PEABODY LLP
         70 West Madison Street, Suite 3500
         Chicago, IL 60602
         Tel: (312) 977-9203
         Fax: (312) 977-4405
         E-mail: rsalsterda@nixonpeabody.com

                       About Aina Le'a

Aina Le'a has approximately 500 shareholders and is a voluntary SEC
reporting company. It was initially formed by DW Aina Le'a
Development, LLC ("DW") as a Nevada limited liability company Aina
Le'a, LLC on April 1, 2009, and converted into Aina Le'a, Inc., a
Delaware corporation, on February 6, 2012. From its formation 2009
through February 2012, Aina Le'a was owned by DW.

Aina Le'a, Inc. filed a Chapter 11 bankruptcy petition (Bankr. D.
Hawaii Case No. 17-00611) on June 22, 2017.  In its petition, the
Debtor estimated $100 million to $500 million in assets and $10
million to $50 million in liabilities.  The petition was signed by
Robert Wessels, its CEO.

Choi & Ito represents the Debtor as bankruptcy counsel and Robbins,
Salomon & Patt, Ltd. as co-counsel. Nixon Peabody, LLP, as special
corporate counsel. The Debtor employed Imperial Capital LLC as
investment banker.

On July 17, 2017, the Office of the U.S. Trustee appointed an
Unsecured Creditors' Committee in this case, consisting of
TrueStyle Pacific Builders L.L.C., Macias Gini & O'Connell, LLP and
Clifford & Company, Inc.  The U.S. Trustee expanded the Committee
on July 20, 2017 to add E.M. Rivera & Sons, Inc. and Engineering
Partners, Inc.  The Committee hired Case Lombardi & Pettit as
attorney.



ALAMO VENTURES: Voluntary Chapter 11 Case Summary
-------------------------------------------------
Debtor: Alamo Ventures, LLC
        2960 N Swan Road # 136
        Tucson, AZ 85712

Business Description: Alamo Ventures, LLC is a lessor of real
                      estate in Tucson, Arizona.

Chapter 11 Petition Date: September 14, 2018

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

Case No.: 18-11235

Judge: Hon. Scott H. Gan

Debtor's Counsel: Michael W. Baldwin, Esq.
                  MICHAEL BALDWIN, PLC
                  12080 E 8th Street
                  Tucson, AZ 85748-8903
                  Tel: 520-870-0709
                  E-mail: michaelbaldwin12625@gmail.com
                          michael.baldwin@azbar.org

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Robert Reilly, manager member.

The Debtor failed to include 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/azb18-12235.pdf


AMERICAN AXLE: Fitch Withdraws BB- LT Issuer Default Rating
-----------------------------------------------------------
Fitch Ratings has affirmed and withdrawn all of its ratings on
American Axle & Manufacturing Holdings, Inc. (AXL) and its American
Axle & Manufacturing, Inc. (AAM) subsidiary, including both
entities' Long-Term Issuer Default Ratings of 'BB-'.

Fitch has withdrawn the ratings for commercial reasons. Fitch
reserves the right in its sole discretion to withdraw or maintain
any rating at any time for any reason it deems sufficient.

KEY RATING DRIVERS

AXL's ratings reflect its strong margins and the increased scale
and diversity of its book of business following its 2017
acquisition of Metaldyne Performance Group Inc. (MPG), set against
a backdrop of elevated post-acquisition leverage. The acquisition
broadened AXL's product offerings and its customer base, such that
sales to General Motors Company (GM) now comprise less than half of
the company's revenue, down from 68% in 2016. The acquisition has
also increased the geographic diversification of the company's
business.

Despite the increased diversification, Fitch continues to have
several rating concerns. Although it has a broader product
offering, AXL remains heavily exposed to the North American light
truck market, particularly with GM, making it sensitive to any
changes in that company's light-truck production. The light-duty
driveline market is also characterized by heavy competition, which
is likely to persist. A few other suppliers offer driveline
technologies similar to AXL's, and some auto manufacturers produce
their own driveline components in-house. Also, although AXL has
several new technologies for electrified vehicles, it remains a
smaller player in that market, and some of its traditional
powertrain products could see a decline in demand over time as
vehicle electrification becomes more widespread.

AXL's leverage remains elevated compared with its pre-acquisition
level, but Fitch expects it to decline over the intermediate term.
Gross EBITDA leverage (debt/Fitch-calculated EBITDA) was 3.1x at
June 30, 2018, and Fitch expects it to decline to the mid-2x range
by year-end 2019. Fitch expects the leverage reduction will be
driven by both lower debt and modest growth in EBITDA. Fitch
expects FFO-adjusted leverage to decline to the low-3x range by
year-end 2019, compared with 3.8x at June 30, 2018.

Fitch expects AXL to produce solidly positive FCF over the
intermediate term, with FCF margins generally running in the low-
to mid-single-digit range. Fitch expects capital spending as a
percentage of revenue to run at a little less than 8% in 2018, and
then to decline over next several years toward more normalized
levels near 6%. Elevated capital spending in the near term will be
driven primarily by investments to support the company's backlog of
new business. FCF in the LTM ended June 30, 2018 was $97 million,
equal to a 1.3% FCF margin. However, this was lower than the
expected long-term run rate due to elevated working capital usage
in the period, as well as higher-than-normal capital spending that
equated to 8.7% of LTM revenue.

The Recovery Rating of 'RR1' assigned to AAM's secured revolving
credit facility and term loans reflects their collateral coverage,
which includes virtually all the assets of AXL, AAM and certain
guarantor subsidiaries, leading to expected recovery prospects in
the 90% to 100% range in a distressed scenario. The Recovery Rating
of 'RR4' assigned to AAM's senior unsecured notes reflects Fitch's
expectation that recovery prospects would be average in the 30% to
50% range in a distressed scenario.

DERIVATION SUMMARY

AXL has a relatively strong market position focusing primarily on
light vehicle driveline and powertrain components. It also has a
strong competitive position in castings and other metal-formed
parts. AXL's revenue roughly doubled following its acquisition of
MPG, but at about $7 billion on an annual basis, it remains
moderately sized compared with the global auto supplier base.
However, it is now similar in size to Dana Incorporated
(BB+/Stable), which is one of AXL's primary competitors. Leverage
following the MPG acquisition is elevated relative to other
'BB'-category auto suppliers, including Dana, Delphi Technologies
PLC (BB/Stable) and The Goodyear Tire & Rubber Company (BB/Stable).
Partially mitigating concerns over AXL's leverage are its
profitability and FCF performance, with expected long-term EBITDA
margins in the high-teens and FCF margins in the mid-single-digits.
Both measures are relatively strong for the rating category and for
auto suppliers, in general. AXL remains focused on leverage
reduction, and Fitch expects the company will use available FCF to
reduce debt over the next several years.

KEY ASSUMPTIONS

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

  -- U.S. light vehicle sales plateau in the mid-16 million to
low-17 million unit range for the next several years, while global
sales continue to rise modestly in the low-single digit range;

  -- EBITDA margins remain strong, in the 17% to 18% range, over
the next several years;

  -- Capital spending runs at about 8% of revenue in 2018, then
trends toward 6% over the next several years;

  -- FCF remains solidly positive, with FCF margins in the low- to
mid-single-digit range;

  -- Debt declines as the company works toward its 2x net leverage
target;

  -- Any excess cash is used to repay debt.

RATING SENSITIVITIES

Rating sensitivities are no longer relevant given the rating
withdrawals.

LIQUIDITY

Fitch expects AXL's liquidity to remain adequate over the
intermediate term. As of June 30, 2018, AXL had $353 million in
consolidated cash and cash equivalents, augmented by $897 million
of availability on its $932 million secured revolver (after
accounting for letters of credit backed by the facility).

Based on its criteria, Fitch treats cash needed to cover estimated
seasonal needs and other obligations as "not readily available" for
purposes of calculating net metrics. In its forecasts, Fitch has
treated $92 million of AXL's consolidated cash as "not readily
available", which is Fitch's estimate of cash needed to cover these
needs.

FULL LIST OF RATING ACTIONS

Fitch has affirmed and withdrawn the following ratings:

American Axle & Manufacturing Holdings, Inc.

  -- Long-term IDR at 'BB-'.

American Axle & Manufacturing, Inc.

  -- Long-term IDR at 'BB-';

  -- Secured revolving credit facility rating at 'BB+'/'RR1';

  -- Secured term loan A at 'BB+'/'RR1';

  -- Secured term loan B rating at 'BB+'/'RR1';

  -- Senior unsecured notes rating at 'BB-'/'RR4'.

The Rating Outlook is Stable.


AMY ELECTRIC: Files 2nd Supplement to Amended Plan Outline
----------------------------------------------------------
Amy Electric, Inc. filed with the U.S. Bankruptcy Court for the
Southern District of Ohio a second supplement to its first amended
disclosure statement.

Under heading Section IV, Subsection C, Professional Fee Claims,
the following should be added:

The Debtor's attorney estimates that the attorney fees from the
petition date of March 7, 2018 through the date of confirmation
shall be $19,000.00. The Debtor's attorney has been granted an
allowance for compensation and expenses from March 7, 2018 through
July 26, 2018 by this Court in the amount $13,306.40. (ECF Doc. No.
49) The Debtor's attorney has $5,242.00 in its IOLTA account which
has since been applied to said fees.

The Debtor's attorney contemplates having the remaining estimated
fees and expenses of $13,000.00 be paid partially from
pre-confirmation monies earned by the Debtor and any remaining
balance, along with any post-confirmation attorney fees, to be paid
at $1,000 per month as delineated in Debtor's Exhibit D to this
First Amended Disclosure Statement.

The Bankruptcy Court, having reviewed the Disclosure, finds that it
should be conditionally approved, subject to final approval.

A hearing to consider final approval of the Disclosure and
confirmation of the plan of reorganization will be held beginning
on Oct. 11, 2018, at 2:00 p.m. before Judge C. Kathryn Preston in
the United States Bankruptcy Court, Courtroom C, Fifth Floor, l70
N. High Street, Columbus, Ohio 432l5. For cause shown, the
Confirmation Hearing may be continued from time to time by order
made in open court without further written notice.

Objections to the Disclosure and confirmation of the plan must be
filed on or before Oct. 9, 2018.

Ballots accepting or rejecting the plan must be filed and served on
or before Oct. 4, 2018.

                     About Amy Electric

Amy Electric, Inc., sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Ohio Case No. 18-51225) on March 7,
2018.  In the petition signed by Michael Yoder, president, the
Debtor estimated assets of less than $100,000 and liabilities of
less than $500,000.  Judge C. Kathryn Preston presides over the
case.  The Debtor tapped Nobile & Thompson Co., L.P.A., as its
legal counsel.


ANAA AVIATION: Seeks to Hire Fisher Rushmer as Attorney
-------------------------------------------------------
ANAA Aviation Holdings I, LLC, seeks authority from the U.S.
Bankruptcy Court for the Middle District of Florida to employ
Fisher Rushmer, P.A., as attorney to the Debtor.

ANAA Aviation requires Fisher Rushmer to:

   a. advise and counsel the debtor-in-possession concerning the
      operation of its business in compliance with Chapter 11 and
      orders of the Bankruptcy Court;

   b. defend and prosecute causes of action on behalf of the
      debtor-in-possession;

   c. prepare, on behalf of the debtor-in-possession, all
      necessary applications, motions, reports, and other legal
      papers in the Chapter 11 case;

   d. assist in the formulation of a plan of reorganization and
      preparation of a disclosure statement; and

   e. provide all services of a legal nature in the field of
      bankruptcy law.

Fisher Rushmer will be paid based upon its normal and usual hourly
billing rates.

The Debtor paid Fisher Rushmer $6,488 for legal services, and the
$1,717 filing fee.  The amount of $2,729 was paid as retainer, held
in the firm's trust account.

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

David R. McFarlin, a partner aty Fisher Rushmer, P.A., assured the
Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtor and its estates.

Fisher Rushmer can be reached at:

     David R. McFarlin, Esq.
     FISHER RUSHMER, P.A.
     390 N. Orange Avenue, Suite 2200
     Post Office Box 3753
     Orlando, FL 32801
     Tel: (407) 843-2111
     Fax: (407) 422-1080
     E-mail: dmcfarlin@fisherlawfirm.com

                About ANAA Aviation Holdings I

ANAA Aviation Holdings I, LLC, filed a Chapter 11 bankruptcy
petition (Bankr. M.D. Fla. Case No. 18-05255) on Aug. 28, 2018,
disclosing under $1 million in both assets and liabilities. The
Debtor is represented by David R. McFarlin, Esq., at Fisher
Rushmer, P.A.



ASPEN LAKES: Affiliate Taps Motschenbacher as Legal Counsel
-----------------------------------------------------------
Wildhorse Meadows LLC, an affiliate of Aspen Lakes Golf Course LLC,
seeks approval from the U.S. Bankruptcy Court for the District of
Oregon to hire Motschenbacher & Blattner, LLP as its legal
counsel.

The firm will advise the Debtor regarding its duties under the
Bankruptcy Code; investigate and prosecute claims of the estate;
give advice concerning alternatives for restructuring its debts and
financial affairs pursuant to a plan or, if appropriate, for
liquidating its assets; and provide other legal services related to
its Chapter 11 case.

Motschenbacher will charge at these hourly rates:

     Nicholas Henderson     Partner           $375
     Alex Trauman           Partner           $375
     Troy Sexton            Associate         $315
     Jeremy Tolchin         Associate         $315
     Sean Glinka            Associate         $315
     Bankruptcy Assistants                    $180
     Legal Assistants                      $80 to $125

The retainer fee is $10,000, which includes the filing fee.

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

The firm can be reached through:

     Nicholas J. Henderson, Esq.
     Motschenbacher & Blattner, LLP
     117 SW Taylor St., Suite 300
     Portland, OR 97204
     Telephone: (503) 417-0508
     Facsimile: (503) 417-0528
     Email: nhenderson@portlaw.com

                   About Aspen Lakes Golf Course

Aspen Lakes Golf Course -- https://www.aspenlakes.com/ -- is a
privately owned, public golf course in Sisters, Oregon, owned by
the Cyrus family.  Wildhorse Meadows acts as Aspen Lakes' landlord.
The Aspen Lakes facilities feature a 28,000 square foot clubhouse
-- featuring a full service pro shop, bar, and a restaurant.  Aspen
Lakes is open 7 days a week, shop hours are 7 a.m. to 7 p.m.

Aspen Lakes Golf Course, L.L.C., and two affiliates filed voluntary
Chapter 11 bankruptcy petitions (Bankr. D. Ore. Lead Case No.
18-32265) on June 27, 2018.  The affiliates are Aspen Investments,
L.L.C. (Case No. 18-32266) and Wildhorse Meadows, LLC (Case No.
18-32267).  Each of the Debtors disclosed $1 million to $10 million
in both assets and liabilities.  The petitions were signed by Matt
Cyrus, managing member.

The Hon. Trish M. Brown presides over the case.  

Perkins Coie LLP, led by Douglas R. Pahl, Esq., and Amir Gamliel,
Esq., serves as Aspen Lakes' bankruptcy counsel.


B.L.E. INC: Taps Evans & Lewis as Legal Counsel
-----------------------------------------------
B.L.E., Inc., seeks approval from the U.S. Bankruptcy Court for the
District of Connecticut to hire Evans & Lewis, LLC as its legal
counsel.

The firm will advise the Debtor regarding its duties under the
Bankruptcy Code; assist in its financial transactions; review the
validity of liens asserted against its property; assist in the
preparation of a plan of reorganization; and provide other legal
services related to its Chapter 11 case.

Douglas Lewis, Esq., a partner at Evans & Lewis and the attorney
who will be handling the case, charges an hourly fee of $300.
Paralegals charge $50 per hour.

Prior to the petition date, the Debtor paid the firm a retainer of
$12,000, which included the filing fee of $2,000.

Mr. Lewis disclosed in a court filing that his firm is
"disinterested" as defined in section 101(14) of the Bankruptcy
Code.

Evans & Lewis can be reached through:

     Douglas J. Lewis, Esq.
     Evans & Lewis, LLC
     93 Greenwood Avenue
     Bethel, CT 06801
     Tel: (203) 743-7644
     Fax: 203-797-9921
     Email: lewisdouglas74@yahoo.com

                        About B.L.E. Inc.

B.L.E., Inc., is in the business of commercial and industrial
machinery and equipment (except automotive and electronic) repair
and maintenance.  B.L.E. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Conn. Case No. 18-51102) on Aug. 23,
2018.  In the petition signed by Adam H. Betts, president, the
Debtor disclosed $1,036,596 in liabilities.  Judge Julie A. Manning
presides over the case.  Evans & Lewis, LLC, led by partner Douglas
J. Lewis, is the Debtor's legal counsel.


BAMC DEVELOPMENT: U.S. Trustee Unable to Appoint Committee
----------------------------------------------------------
No official committee of unsecured creditors has been appointed in
the Chapter 11 case of BAMC Development Holding, LLC as of Sept.
12, according to a court docket.

                  About BAMC Development Holding

BAMC Development Holding, LLC is a privately-held company in Tampa,
Florida, engaged in activities related to real estate.  It is the
fee simple owner of a property located at 201 S. Howard Avenue,
Tampa, Florida, which is valued by the Debtor at $1.1 million.  

BAMC Development Holding sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. M.D. Fla. Case No. 18-06643) on August 9,
2018.  The Debtor previously sought bankruptcy protection (Bankr.
M.D. Fla. Case No. 16-05643) on June 30, 2016.

In the petition signed by Thomas Ortiz, managing member, the Debtor
disclosed $1,135,645 in assets and $26,507,460 in liabilities.

The Debtor tapped the Law Office of Leon A. Williamson, Jr., P.A.
as its legal counsel.


BELLA ROSE SKIN: Unsecureds to Recover 12%-21% Under Exit Plan
--------------------------------------------------------------
General unsecured creditors of Bella Rose Skin Care PLLC may
recover between 12% and 21% of their claims under the company's
proposed plan to exit Chapter 11 protection.

Under the proposed plan of reorganization, creditors holding Class
15 general unsecured claims against the company, which are greater
than $2,000, will be paid pro rata in quarterly installments in the
amount of $3,000 per quarter on April 1, 2019, July 1, 2019, and
October 1, 2019, and on January 1, 2020.  Quarterly payments will
increase to $4,000 per quarter on April 1, 2020, and will continue
through January 1, 2024.

Class 15 is impaired and general unsecured creditors are entitled
to vote on the plan.

Bella Rose has prepared a five-year financial projection, which
includes a cash flow analysis for the period 2019 to 2024.  The
filing shows that the company has sufficient cash flow to make
payments under the plan, according to its disclosure statement
filed on September 6 with the U.S. Bankruptcy Court for the Eastern
District of Michigan.

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

    http://bankrupt.com/misc/mieb17-22144-116.pdf

              About Bella Rose Skin Care PLLC

Headquartered in Alpena, Michigan, Bella Rose Skin Care PLLC is a
Michigan limited liability company which was formed for the purpose
of operating a wellness center.

The Debtor filed for Chapter 11 bankruptcy protection (Bankr. E.D.
Mich. Case No. 17-22144) on Oct. 24, 2017, estimating its assets
and liabilities at between $100,001 and $500,000.

Judge Daniel S. Oppermanbaycity presides over the case.  The Debtor
tapped Adam Daniel Bruski, Esq., at Warner Norcross & Judd LLP, as
its bankruptcy counsel; and Schulze Oswald Miller & Edwards PC, as
its accountant.


BELLATRIX EXPLORATION: S&P Cuts ICR to 'SD' on Distressed Exchange
------------------------------------------------------------------
S&P Global Ratings lowered its long-term issuer credit rating on
Calgary, Alta.-based Bellatrix Exploration Ltd. to 'SD' (selective
default) from 'CC'. At the same time, S&P Global Ratings lowered
its issue-level rating on the company's senior unsecured notes to
'D' (default) from 'CC'.

The downgrade follows the completion of Bellatrix's previously
announced debt exchange transaction for a portion of its US$250
million senior unsecured notes due 2020. The company exchanged
US$80 million of the 2020 notes for US$72 million of second-lien
notes due 2023. The face value offered on the new notes is about
90% of the exchanged notes' original par value, which is above the
current market value of the original bonds. As part of the
transaction, Bellatrix is also offering warrants representing
approximately 5% of the company's shares outstanding. S&P views the
transaction as distressed because, at maturity, noteholders will
receive less principal than initially promised and the new notes'
maturity extends three years beyond the original.



CAPE ATLANTIC DENTAL: Sept. 27 Confirmation Hearing Set
-------------------------------------------------------
The U.S. Bankruptcy Court for the District of New Jersey has
conditionally approved the Disclosure Statement explaining Cape
Atlantic Dental Associates, PC's first amended plan of
reorganization.  The confirmation hearing will be held on September
27, 2018 at 10:00 a.m.  The last day to Object to Confirmation is
Sept. 20.

General unsecured claims, classified in Class 3, are impaired.
Holders of Class 3 Claims will recoup 36% dividend in 20 quarterly
payments of $4,179.

The Plan will be implemented and funded by the Debtor's income
generated from his dental practice, including how the Plan will be
funded.  Upon confirmation of the Plan, all property of the Debtor,
tangible and intangible, including, without limitation, licenses,
furniture, fixtures and equipment, will revert, free and clear of
all Claims and Equitable Interests except as provided in the Plan,
to the Debtor.  The Debtor expects to have sufficient cash on hand
to make the payments required on the Effective Date.

A copy of the Disclosure Statement from PacerMonitor.com is
available at https://tinyurl.com/y6w34r2y at no charge.

               About Cape Atlantic Dental Associates

Cape Atlantic Dental Associates, PC, owns and operates a dental
practice in Pleasantville, New Jersey, and Egg Harbor City, New
Jersey.  Cape Atlantic Dental Associates filed a Chapter 11
petition (Bankr. D.N.J. Case No. 18-10844) on Jan. 15, 2018,
listing under $1 million in both assets and liabilities.  John R.
Jones, its president, signed the petition.  The Debtor is
represented by Scott M. Zauber, Esq., and Margaret A. Holland,
Esq., at Subranni Zauber LLC.



CAPITAL CITY: Unsecureds to Receive Nothing Under Liquidation Plan
------------------------------------------------------------------
Capital City Runners, LLC, filed a small business disclosure
statement describing its plan of liquidation dated Sept. 7, 2018.

After filing the Chapter 11 case, the Debtor shut down its
operations and liquidated its assets. The Court approved the sale
of substantially all of the Debtor's assets for $20,000 on April
24, 2018.

Class 2 general unsecured claimants will not receive a dividend in
this case because no funds are available after payment of
administrative expenses, priority tax claims and projected United
States Trustee Fees.

Payments and distributions under the Plan will be funded by the
funds received from the sale approved by the Court and other funds
of the Debtor.

The liquidation plan proposed has no risk. The Debtor's funds are
secure in Bruner Wright, P.A.'s trust account and will remain there
until further order of the Court.

A copy of the Disclosure Statement is available for free at:

    http://bankrupt.com/misc/flnb18-40156-84.pdf

                  About Capital City Runners

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

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


CCM MERGER: Moody's Hikes CFR to B1 & Sr. Unsec Notes to Ba3
------------------------------------------------------------
Moody's Investors Service upgraded CCM Merger, Inc.'s (CCM)
Corporate Family Rating to B1 from B2. The ratings of the company's
senior secured bank credit facilities and senior unsecured notes
were also upgraded one-notch, to Ba3 and B3, respectively. The
rating outlook is stable.

"The upgrade acknowledges CCM's continued earnings stability, very
profitable operations, ability to generate a meaningful amount of
positive free cash flow, and demonstrated commitment to reducing
leverage," stated Keith Foley, a Senior Vice President at Moody's.
"Combined, these factors have made it possible for CCM to reach
Moody's debt/EBITDA upgrade trigger of 4.0 times by the end of this
year, and 3.75 times by the end of 2019."

The upgrade also incorporates Moody's view that CCM will continue
to benefit from the Detroit market's high barriers to entry. The
stability of the Detroit gaming market stems from two key factors,
the first being the relatively small number of commercial casinos
that are allowed to operate in Michigan and the Detroit metro area
(a total of three, which is the current number of operators).
Detroit also enjoys a high degree of geographic isolation, which
limits competition from neighboring states. Detroit is located on a
peninsula with a border to Canada and Lake Erie to the east.

Upgrades:

Issuer: CCM Merger, Inc.

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

Corporate Family Rating, Upgraded to B1 from B2

Senior Secured Revolving Credit Facility, Upgraded to Ba3 (LGD3)
from B1 (LGD3)

Senior Secured Term Loan, Upgraded to Ba3 (LGD3) from B1 (LGD3)

Senior Unsecured Regular Bond/Debenture, Upgraded to B3 (LGD5) from
Caa1 (LGD5)

Outlook Actions:

Issuer: CCM Merger, Inc.

Outlook, Remains Stable

RATINGS RATIONALE

CCM's B1 Corporate Family Rating considers the demonstrated
stability and favorable characteristics of the Detroit gaming
market, which has significant population density as measured by
adults per gaming position. Also supporting the rating is CCM's
positive free cash flow generating ability, demonstrated commitment
to reducing debt, and the fact that the there are no near-term
scheduled debt maturities until 2021.

Key credit risks include CCM's small size in terms of gaming
revenue and single asset profile, Also of concern are the long-term
fundamental challenges faced by regional gaming companies in
general, specifically that the younger generation may not be
spending as much time playing casino-style games at regional
casinos as previous generations did. This younger demographic has a
much larger, more diverse, more sophisticated and more mobile type
of entertainment options to spend their discretionary income on,
compared to previous generations.

The stable rating outlook considers that with little in the way of
planned development capital expenditures going forward -- CCM is
currently contemplating a $25 million parking garage addition --
the company has the financial capacity to achieve and maintain
debt/EBITDA below 4.0 times as well as absorb any material
near-term promotional or longer-term competitive challenges that
might arise without impairing its current credit profile. Moody's
expects that CCM will generate between $55 million and $65 million
of cash flow after all required debt service, all planned capital
expenditures, and possible dividend payments should the company
decide to return capital to the owners at this time.

Ratings improvement is limited at this time given CCM's relatively
small size and single asset profile, along with Moody's opinion
that CCM will not likely choose to operate with debt/EBITDA below
3.0 times, the level needed for a higher rating. Ratings could be
downgraded if it appears CDI changes its financial policy to allow
debt/EBITDA to rise above 5.0 times.

CCM Merger Inc., through its subsidiary Detroit Entertainment
L.L.C, owns and operates the MotorCity Casino Hotel in Detroit,
Michigan, one of only three commercial casinos that are allowed to
operate in the Detroit area. CCM is owned by Marian Ilitch and
generated approximately $477 million in net revenue for the latest
12-month period ended June 30, 2018. The company is privately held
and does not publicly disclose detailed financial information.

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


CELADON GROUP: Delays Fiscal 2018 Form 10-K Amid Restatements
-------------------------------------------------------------
Celadon Group, Inc. has filed with the U.S. Securities and Exchange
Commission a Notification of Late Filing on Form 12b-25 with
respect to its Annual Report on Form 10-K for the year ended June
30, 2018.     
     
As Celadon previously disclosed, the Company has determined that
its previously filed financial statements for the fiscal years
ended June 30, 2014, 2015, and 2016, including the unaudited
quarterly financial statements for those fiscal years, and the
fiscal quarters ended Sept. 30, 2016 and Dec. 31, 2016, should no
longer be relied upon.  The Company is currently working to restate
certain historical periods and prepare financial statements for
currently unfiled periods that conform with U.S. generally accepted
accounting principles and Securities and Exchange Commission rules.
The Company believes that these processes will result in financial
statement impacts for the fiscal year ended June 30, 2018 and those
impacts have not been definitively determined at this time.
Accordingly, the Company's filing of financial statements for its
fiscal year ended June 30, 2018, will be delayed.  The Company's
continued evaluation of the matters noted above will cause these
financial statements to be filed after the expiration of the
fifteen calendar day extension period provided by Rule 12b-25.

                       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.


CHAPELDALE PROPERTIES: Plan Revises Treatment of Chesapeake Claim
-----------------------------------------------------------------
Chapeldale Properties, LLC on Sept. 6 filed with the U.S.
Bankruptcy Court for the District of Maryland its latest disclosure
statement, which contains revisions to the proposed treatment of
Chesapeake Bank of Maryland's secured claim.

According to the disclosure statement, Chesapeake Bank, which holds
a Class2b secured claim in the amount of $120,000, will retain its
liens on Chapeldale's real property, which will be marketed for
sale.  

At the closing on the sale of the property, the balance of the
allowed Class 2b claim will be paid in full after payment in full
of the Class 1 secured claim of Baltimore County, Maryland.

Chesapeake Bank's Class2b claim will be resolved in accordance with
the terms of a consent order modifying automatic stay.  If any term
or covenant contained in the plan or final order contradicts the
rights of the bank under the consent order, the consent order will
supersede and control, according to the disclosure statement.

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

     http://bankrupt.com/misc/mdb17-26995-105.pdf


                 About Chapeldale Properties

Chapeldale Properties LLC was incorporated in Maryland in 1998.
Its principal assets are located in Baltimore County.  Chapeldale
Properties sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D. Md. Case No. 17-26995) on Dec. 21, 2017.  In the
petition signed by Ronald Talbert, its manager, the Debtor
estimated assets of less than $500,000 and liabilities of $1
million to $10 million.  Judge David E. Rice presides over the
case.  The Debtor tapped the Law Offices of David W. Cohen as its
legal counsel.

Pending bankruptcy cases filed by affiliates:

    Debtor                           Petition Date      Case No.
    ------                           -------------      --------
    College Park Investments, LLC      9/22/17          17-22678
    Stein Properties, Inc.             9/22/17          17-22680
    TSC/Green Acres Road, LLC         11/28/17          17-25912
    TSC/JMJ Snowden River South, LLC  10/23/17          17-24510
    TSC/Nesters Landing, LLC          11/28/17          17-25913


CLAIRE'S STORES: Landlords Join Aronov Realty's Limited Objection
-----------------------------------------------------------------
CAPREF Lloyd II LLC, CAPREF Eden Prairie LLC, CAPREF Smyrna LLC,
CAPREF Brookwood Village LLC, and CAPREF Burbank LLC (collectively,
"Landlords"), object to Claire's Stores, Inc., et al.'s modified
second amended Chapter 11 plan.

The Landlords state that the Debtors lease retail space from them
pursuant to various unexpired leases of nonresidential real
property.  By way of the Plan and the plan supplements filed, the
Debtors currently seek to assume and assign the Leases.

Notwithstanding this, the Landlords join in the arguments raised in
Sections A-C of the Limited Objection of Aronov Realty Management,
et al.'s to the Debtors' Plan.  The Landlords also reserve the
right to raise any other and further objections up to and at the
time of the hearing on the confirmation of the Debtors' Plan.

The Landlords are represented by:

   Jennifer R. Hoover, Esq.
   BENESCH, FRIEDLANDER, COPLAN & ARONOFF LLP
   222 Delaware Avenue, Suite 801
   Wilmington, DE 19801
   Tel: (302) 442-7010
   Fax: (302) 442-7012
   Email: jhoover@beneschlaw.com

                  About Claire's Stores

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

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

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

The Hon. Brendan Linehan Shannon is the case judge.

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

Andrew R. Vara, Acting U.S. Trustee for Region 3, on March 27
appointed seven creditors to serve on the official committee of
unsecured creditors in the Chapter 11 case of Claire's Stores Inc.
and its affiliates.  The Committee is represented by Erin R. Fay,
Esq., and Gregory J. Flasser, Esq., at Bayard, P.A., in Wilmington,
Delaware; and Cathy Hershcopf, Esq., Seth Van Aalten, Esq., Michael
Klein, Esq., and Robert Winning, Esq., at Cooley LLP, in New York.


COLORADO PROPERTY: AF's Secured Claim to Bear 6.25% Interest
------------------------------------------------------------
Colorado Property Repair, LLC, d/b/a Xtreme Xcavating, LLC, submits
an amended disclosure statement to accompany its joint plan of
reorganization dated June 25, 2018.

The treatment of Ally Financial's Class 3 secured claim has been
modified in this latest filing.

The Class 3 Claim is impaired by the Plan. The principal amount of
the Class 3 Claim will be allowed in the amount of $37,225, or, if
the Class 3 Claimant objects, an amount agreed to by the Debtor and
the Class 3 Claimant, or set by the Court. The principal amount in
the previous plan was $33,500. The Class 3 Claim will bear interest
at a rate of 6.25% per annum instead of the 4.95% provided in the
previous plan, or such other rate as agreed to by the Class 3
Claimant and the Debtor or determined by the Court. The Class 3
Claim shall be amortized and paid over six years in equal monthly
installments.  

The Debtor's Plan, as proposed, is feasible. The Debtor has
recently secured several large contracts that are projected to
provide significant revenue to the Debtor, allowing it to meet its
obligations under the Plan and operate profitably.

The Debtor discloses that it is currently employed on 8 ongoing
construction projects for five different general contractors, and
two contracts for ongoing repair work with two additional general
contractors. The Debtor is also actively providing services to
three different municipalities for emergency repair services. Based
on its current contracts, the Debtor is expected to generate gross
revenue of approximately $1.65 million over the next year.

Additionally, the Denver construction market continues to grow,
driven primarily by the demand for housing. As the construction
market continues to grow, the Debtor will continue to get more
projects, which will allow the Debtor to expand its operations, and
will provide revenue sufficient to meet its projections.

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

     http://bankrupt.com/misc/cob17-18004-239.pdf

                About Colorado Property Repair

Based in Arvada, Colorado, Colorado Property Repair, LLC, is a
company engaged in excavating and addressing issues with
underground utilities, wastewater, sanitary and storm sewers, and
related excavation and site development issues.  Colorado Property
Repair is owned and managed by an individual named Sean Fabela.

Colorado Property Repair sought Chapter 11 protection (Bankr. D.
Col. Case No. 17-18004) on Aug. 28, 2017.  At the time of the
filing, the Debtor disclosed that it had estimated assets and
liabilities of less than $1 million.

Judge Kimberley H. Tyson presides over the case.  The Debtor hired
Lee M. Kutner, Esq., at Kutner Brinen P.C., as its bankruptcy
counsel; and Couse & Associates, P.C. as its accountant.

An official committee of unsecured creditors has not yet been
appointed in the Chapter 11 case of Colorado Property Repair, LLC.


COMSTOCK RESOURCES: Amends Employment Contracts with Top Execs.
---------------------------------------------------------------
Comstock Resources, Inc., has entered into new employment contracts
with its Chief Executive Officer, Jay M. Allison and its President,
Chief Financial Officer and Secretary, Roland O. Burns.  The
employment contracts were approved by the Company's Compensation
Committee.

The employment contracts are substantially consistent with the
employment contracts previously adopted by the Company in 2014 with
a few material exceptions.

The employment contracts were amended to provide that the cash
severance payable upon involuntary termination without "Cause" or
resignation for "Good Reason" as those terms are defined in the
employment contracts within 24 months of a "Change in Control"
which is subsequent to the "Jones Transactions" will be a multiple
of the employee's annual base salary and target annual bonus for
the year in which the termination occurs, payable 12 months
following termination of employment.

If the employee's employment is terminated in a qualifying
termination prior to the first anniversary of the Jones
Transactions, the amount of cash severance payable will be
determined under the terms of the employment contracts adopted in
2014.

The employment contracts were also revised to provide for up to
five annual retention bonus payments if the employee remains
employed on specified "Retention Vesting Dates".  If the employee's
employment is terminated in a qualifying termination or a Change in
Control occurs on or after the initial Retention Vesting Date, then
any unpaid portion of the retention bonuses will immediately vest
and be paid in a lump sum.  Any other severance benefits payable
under the employment contracts will be offset and reduced by any
such retention bonus described in the foregoing sentence.

The amended employment contracts impose additional restrictions on
the employees both during and following employment with the
Company.  These restrictions include limits on the use of
confidential information and a 12 month non-competition and
non-solicitation requirement following termination of employment.

                         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
year 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: Files Copies of Bylaws, Other Agreements
-----------------------------------------------------------------
On Sept. 14, 2018, Concordia International Corp. filed copies of
the (i) articles of arrangement of the Corporation, (ii) general
by-laws of the Corporation, (iii) investor rights agreement, among
the Corporation and the Shareholder Parties, (iv) exchange rights
agreement, among the Corporation, Concordia Investment Holdings
(Jersey) Limited, a company incorporated under the laws of Jersey,
the persons listed in Schedule 1 thereto and the persons listed in
Schedule 2 thereto, (v) credit and guaranty agreement, among the
Corporation, as borrower, certain of its subsidiaries, as
guarantors, GLAS Trust Company LLC, as administrative agent, and
the lenders party thereto, and (vi) indenture, among the
Corporation, as issuer, the Guarantors and GLAS, as trustee, each
in connection with recapitalization transaction completed on
Sept. 6, 2018, on SEDAR at www.SEDAR.com.

   The articles of arrangement of the Corporation
   https://is.gd/jEq6Ev

   The general by-laws of the Corporation
   https://is.gd/lh5YsP

   The investor rights agreement, among the Corporation and the    

   Shareholder Parties
   https://is.gd/7m51WG

   The exchange rights agreement, among the Corporation, Concordia

   Investment Holdings (Jersey) Limited, the persons listed in
   Schedule 1 thereto and the persons listed in Schedule 2
   thereto.
   https://is.gd/KTFLgw

   The credit and guaranty agreement, among the Corporation, as  
   borrower, the Guarantors, GLAS, as administrative agent, and
   the lenders
   https://is.gd/OrJk0O

   The indenture, among the Corporation, as issuer, the Guarantors
  
   and GLAS, as trustee
   https://is.gd/SgH4ds

                         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
Mississauga, 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 June 30, 2018, Concordia had
US$2.12 billion in total assets, US$4.25 billion in total
liabilities and a total shareholders' deficit of US$2.13 billion.


DANA ELECTRIC: Taps Adam Hamburg as Special Counsel
---------------------------------------------------
Dana Electric, Inc., seeks approval from the U.S. Bankruptcy Court
for the Central District of California to hire Adam Hamburg, Esq.,
as special counsel.

Mr. Hamburg will represent the Debtor in litigation and
construction law matters related to its Chapter 11 case; assist in
negotiations with its creditors concerning the terms of its plan of
reorganization and the effect of litigation on the plan; and
provide other services as the Debtor's special counsel.

The Debtor will pay the attorney an hourly fee of $350 for his
services.

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

                      About Dana Electric

Dana Electric, Inc., is a privately held company in San Clemente,
California, that offers electrical services.

Dana Electric filed a voluntary petition for relief under chapter
11 of the Bankruptcy Code (Bankr. C.D. Cal. Case No. 18-12837) on
Aug. 3, 2018.  In the petition signed by Bryant Edward Rugg,
president, the Debtor estimated $50,000 in assets and $1 million to
$10 million in liabilities.  The case is assigned to Judge Scott C.
Clarkson.  Michael Jones, Esq., at M. Jones and Associates, PC, is
the Debtor's counsel.


DELTA FARM: Hires Coleman & Associates as Accountant
----------------------------------------------------
Delta Farm Services, LLC, and its debtor-affiliates seek authority
from the U.S. Bankruptcy Court for the Northern District of
Missisippi to employ Coleman & Associates, Inc., as accountant to
the Debtor.

Delta Farm requires Coleman & Associates to:

   a. assume primary responsibility for the filing of necessary
      tax returns;

   b. prepare monthly operating reports; and

   c. provide other general accountant services as to the Debtor
      may require from time-to-time.

Coleman & Associates will be paid at the hourly rate of $135.

Coleman & Associates will also be reimbursed for reasonable
out-of-pocket expenses incurred.

Larry W. Coleman, Jr., partner of Coleman & Associates, Inc.,
assured the Court that the firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code and does
not represent any interest adverse to the Debtor and its estates.

Coleman & Associates can be reached at:

     Larry W. Coleman, Jr.
     COLEMAN & ASSOCIATES, INC.
     P.O. Box 2908
     Madison, MS 39130
     Tel: (601) 499-4487
     Fax: (601) 499-4080

                 About Delta Farm Services

Delta Farm Services, LLC, filed a Chapter 11 bankruptcy petition
(Bankr. D. Miss. Case No. 18-12668) on July 11, 2018, listing
$100,001 to $500,000 in assets and $1 million to $10 million in
liabilities.  Judge Jason D. Woodard presides over the case.  The
Debtor hired the Law Offices of Craig M. Geno, PLLC.


DISTRIBUTION RESOURCES: Hires Vortman & Feinstein as Counsel
------------------------------------------------------------
Distribution Resources, Inc., seeks authority from the U.S.
Bankruptcy Court for the Western District of Washington to employ
Vortman & Feinstein, PS, as counsel to the Debtor.

Distribution Resources requires Vortman & Feinstein to:

   a. take all actions necessary to protect and preserve Debtor's
      bankruptcy estate, including the prosecution of actions on
      Debtor's behalf. Undertake, in conjunction as appropriate
      with special litigation counsel, the defense of any action
      commenced against Debtor, negotiations concerning
      litigation in which the Debtor is involved, objections to
      claims filed against Debtor in this bankruptcy case,
      and the compromise or settlement of claims;

   b. prepare the necessary applications, motions, memoranda,
      responses, complaints, answers, orders, notices, reports
      and other papers required from Debtor as debtor-in-
      possession in connection with administration of this case;

   c. negotiate with creditors concerning a Chapter 11 plan, to
      prepare a Chapter 11 plan and disclosure statement and
      related documents, and to take the steps necessary to
      confirm and implement the proposed plan of liquidation; and

   d. provide such other legal advice or services as may be
      required in connection with the Chapter 11 case;

Vortman & Feinstein will be paid at the hourly rate of $425.

During the 1 year period prior to filing, Vortman & Feinstein
received the amount of $3,613 for prepetition legal services, and
$1,717 filing fee.  The firm is holding $4,171 in trust as retainer
for the Chapter 11 bankruptcy proceedings.

Vortman & Feinstein will also be reimbursed for reasonable
out-of-pocket expenses incurred.

Larry B. Feinstein, a partner at Vortman & Feinstein, assured the
Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtor and its estates.

Vortman & Feinstein can be reached at:

     Larry B. Feinstein, Esq.
     VORTMAN & FEINSTEIN, PS
     929 108th Ave NE, Suite 1200
     Bellevue, WA 98004
     Tel: (206) 223-9595
     Fax: (206) 386-5355

                 About Distribution Resources

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.

Distribution Resources, Inc., based in Kent, WA, filed a Chapter 11
petition (Bankr. W.D. Wash. Case No. 18-13174) on Aug. 13, 2018.
In the petition signed by Paul F. Prusi, president, the Debtor
disclosed $1,100,067 in assets and $383,847 in liabilities.  The
Hon. Marc Barreca presides over the case.  Larry B. Feinstein,
Esq., at Vortman & Feinstein, PS, serves as bankruptcy counsel.



DPW HOLDINGS: Series A Pref Stock Certificate of Designations Filed
-------------------------------------------------------------------
DPW Holdings, Inc., filed on Sept. 13, 2018, Certificate of
Designations of Rights and Preferences to its Amended and Restated
Certificate of Incorporation with the Secretary of State of the
State of Delaware to establish the preferences, limitations and
relative rights of the 10% Series A Cumulative Redeemable Perpetual
Preferred Stock.

Dividends on the Series A Preferred Stock will accrue daily and be
cumulative from, and including, the date of original issue and will
be payable monthly on the last day of each calendar month, subject
to the terms and conditions set forth in the Certificate of
Designations.  The first dividend on the Series A Preferred Stock
is scheduled to be paid on Oct. 31, 2018 (in the approximate amount
of $0.21 per share) to the persons who are the holders of record of
the Series A Preferred Stock at the close of business on the
corresponding record date, which will be Oct. 15, 2018. Dividends
accrue at the annual rate of 10%, which is equivalent to $2.50 per
annum per share, based on the $25.00 liquidation preference from,
and including, the date of original issuance to, but not including,
Sept. 30, 2023, or such other date fixed for redemption.

On and after Sept. 30, 2023, the Corporation may, at its option,
upon not less than 30 days nor more than 60 days' written notice,
redeem the Series A Preferred Stock, in whole or in part, at any
time or from time to time, for cash at a redemption price of $25.00
per share of Series A Preferred Stock, plus any accumulated and
unpaid dividends thereon to, but not including, the date fixed for
redemption.  In addition, upon the occurrence of a Change of
Control (as defined in the Certificate of Designations), subject to
certain restrictions, the Company may, at its option, upon not less
than 30 days' nor more than 60 days' written notice, redeem the
Series A Preferred Stock, in whole or in part, within 120 days
after the first date on which such Change of Control occurred, for
cash at a redemption price of $25.00 per share, plus any
accumulated and unpaid dividends thereon to, but not including, the
date fixed for redemption.  There is no mandatory redemption of the
Series A Preferred Stock.

Holders of the Series A Preferred Stock generally have no voting
rights except as set forth in the Certificate of Designations or as
otherwise required by law.  The holders of Series A Preferred
Stock, together with the holders of shares of every other series of
Parity Stock (as defined in the Certificate of Designations) upon
which like voting rights have been conferred and are exercisable,
voting together as a single class regardless of series, shall be
entitled to elect two directors to the Company's board of directors
at any annual meeting of stockholders or special meeting held in
place thereof.  When the Series A Preferred Stock is entitled to
vote, those shares are entitled to one vote per share.  In any
matter in which the Series A Preferred Stock may vote as a single
class with any other series of Preferred Stock (as may be required
by law), each share of Series A Preferred Stock will be entitled to
one vote per $25.00 of stated liquidation preference.

The filing of the Certificate of Designations and the issuance of
the 10% Series A Cumulative Redeemable Perpetual Preferred Stock
affects the holders of common stock of DPW Holdings to the extent
provided for in the Certificate of Designations.

                      About DPW Holdings

Headquartered in Fremont, California, DPW Holdings, Inc.,  formerly
known as Digital Power Corp. -- http://www.DPWHoldings.com/-- is a
diversified holding company that, through its wholly owned
subsidiary, Coolisys Technologies, Inc., is dedicated to providing
technology-based solutions where innovation is the main driver for
mission-critical applications and lifesaving services.  Through its
wholly owned subsidiaries and strategic investments, the company
provides mission-critical products that support a diverse range of
industries, including defense/aerospace, industrial,
telecommunications, medical, crypto-mining, and textiles.

DPW Holdings incurred a net loss of $10.89 million in 2017
following a net loss of $1.12 million in 2016.  As of June 30,
2018, DPW Holdings had $53.44 million in total assets, $21.90
million in total liabilities and $31.53 million in total
stockholders' equity.

The report from the Company's independent accounting firm Marcum
LLP, in New York, on the consolidated financial statements for the
year ended Dec. 31, 2017, includes an explanatory paragraph stating
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.


DURO DYNE: Plan Outline Hearing Set for Oct. 5
----------------------------------------------
Judge Michael B. Kaplan of the U.S. Bankruptcy Court for the
District of New Jersey is set to hold a hearing on Oct. 5, 2018 at
2:00 p.m. to consider the adequacy of Duro Dyne National Corp. and
affiliates' disclosure statement in support of their proposed
chapter 11 plan.

The Debtors filed a motion asking the Court for entry of an order
approving its disclosure statement in support of its chapter 11
plan.

The Debtors assert that the Disclosure Statement contains
summaries, descriptions and/or information (as applicable)
concerning: (i) the nature and history of the Debtors’ business
and liabilities; (ii) the terms of the Plan, including the
treatment of holders of claims and equity interests under the Plan;
(iii) the Asbestos Trust and the Asbestos Trust Distribution
Procedures; (iv) financial information and projections; (v)
additional factors to be considered; (vi) effect of confirmation of
the Plan; (vii) a liquidation analysis setting forth the estimated
return that creditors would receive under chapter 7; (viii) certain
federal income tax consequences of the Plan; and (ix) solicitation
of holders of Prepetition Defense-Cost Contribution Claims and
Channeled Asbestos Claims. The Disclosure Statement complies with
all aspects of section 1125 of the Bankruptcy Code because it
contains information that is reasonably practicable to permit a
hypothetical creditor to make an informed judgment about the Plan.

Additionally, the Disclosure Statement provides sufficient notice
of the injunctions, exculpation, and release provisions in the
Plan. Bankruptcy Rule 3016(c) requires that, if a plan provides for
an injunction against conduct not otherwise enjoined under the
Bankruptcy Code, the plan and disclosure statement must describe,
in specific and conspicuous language, the acts to be enjoined and
the entities subject to the injunction. Article XV of the
Disclosure Statement describes in detail the entities subject to
injunctions under the Plan and the acts that they are enjoined from
pursuing. Further, the language describing the injunctions and acts
enjoined is in bold and italicized, making it conspicuous to anyone
who reads it.

The accompanying Plan is the product of extensive, good-faith
negotiations among the Plan Proponents. Generally, the Plan
provides for the establishment of an Asbestos Trust under section
524(g) of the Bankruptcy Code for the benefit of holders of
Asbestos Claims and Demands and the funding of the Asbestos Trust
through certain cash payments, the Trust Note and other assets
contributed by the Debtors. Establishment of the Asbestos Trust is
integral to the successful conclusion of these Chapter 11 Cases and
will eliminate protracted litigation and ensure a fair and
equitable distribution among holders of Asbestos Claims and
Demands.

In light of this, the Debtors also request that the Court schedule
a hearing on confirmation of the Plan for Dec. 5, 2018, and provide
that the Confirmation Hearing may be continued from time to time by
the Court or the Debtors without further notice other than an
announcement of the continuance at the Confirmation Hearing or any
continued hearing.

                     About Duro Dyne

Based in Hamilton, New Jersey, Duro Dyne National Corp. and its
affiliates are manufacturers of sheet metal accessories and
equipment for the heating, ventilating, and air conditioning (HVAC)
industry. In addition, the Debtors also engage in the research and
development of HVAC products. Duro Dyne National Corp. is a holding
company whose primary asset is all of the issued and outstanding
capital stock of the other Debtors. The companies were founded in
1952 by Milton Hinden and is owned by members of the Hinden family
and various trusts for the benefit of Hinden family members.

The Debtors filed for chapter 11 bankruptcy (Bankr. D.N.J. Case
Nos. 18-27963 – 71) on Sept. 7, 2018, with estimated assets of
$10 million to $50 million and estimated liabilities at $10 million
to $50 million. The petition was signed by Randall Hinden, chief
executive officer.

Judge Michael B. Kaplan presides over the case.


E & A TANNER: Hires Benjamin G. Martin as Counsel
-------------------------------------------------
E & A Tanner Holdings, LLC, seeks authority from the U.S.
Bankruptcy Court for the Middle District of Florida to employ
Benjamin G. Martin, Attorney at Law, as counsel to the Debtor.

E & A Tanner requires Benjamin G. Martin to:

   a. prepare and file schedules, statement of financial affairs
      and statement of executory contracts;

   b. represent the debtor-in-possession at all meetings of
      creditors, hearings, pretrial conferences, and trials in
      the bankruptcy case or any litigation arising in connection
      with the bankruptcy case;

   c. prepare, file, and present to the bankruptcy court of any
      pleading requesting relief;

   d. prepare, file, and present to the bankruptcy court of any
      disclosure statement, and plan of reorganization under
      Chapter 11 of the Bankruptcy Code;

   e. review of claims made by creditors and interested parties,
      including preparation and prosecution of any objections to
      claims as appropriate;

   f. prepare and present of a final accounting and motion for
      final decree closing the bankruptcy case;

   g. perform of all other legal services for applicant which may
      be necessary herein.

Benjamin G. Martin will be paid at these hourly rates:

        Attorneys          $300
        Paralegals         $100

Benjamin G. Martin will be paid a retainer in the amount of $6,250,
and $1,717 filing fee.

Benjamin G. Martin will also be reimbursed for reasonable
out-of-pocket expenses incurred.

Benjamin G. Martin, a partner at Benjamin G. Martin, Attorney at
Law, assured the Court that the firm is a "disinterested person" as
the term is defined in Section 101(14) of the Bankruptcy Code and
does not represent any interest adverse to the Debtor and its
estates.

Benjamin G. Martin can be reached at:

     Benjamin G. Martin, Esq.
     BENJAMIN G. MARTIN, ATTORNEY AT LAW
     1620 Main Street, Suite 1
     Sarasota, FL 34236
     Tel: (941) 951-6166

                  About E & A Tanner Holdings

E & A Tanner Holdings, LLC, filed a Chapter 11 bankruptcy petition
(Bankr. M.D. Fla. Case No. 18-07491) on Sept. 2, 2018, estimating
under $1 million in both assets and liabilities.  The Debtor hired
Benjamin G. Martin, as counsel.


EAST END BUS: Voluntary Chapter 11 Case Summary
-----------------------------------------------
Affiliated companies that have filed voluntary petitions seeking
relief under Chapter 11 of the Bankruptcy Code:

    Debtor                                    Case No.
    ------                                    --------
    East End Bus Lines, Inc.                  18-76176
    3601 Horseblock Road
    Medford, NY 11763

    Montauk Student Transport LLC             18-76177
    3601 Horseblock Road
    Medford, NY 11763

    Montauk Transit Service LLC               18-76179
    3601 Horseblock Road
    Medford, NY 11763

Business Description: East End Bus Lines and its subsidiaries --
                      https://www.eastendbus.com -- offer bus
                      transportation services for students.  East
                      End Bus Lines and Montauk Student Transport
                      are dedicated to providing cost-effective
                      solutions for transportation requirements
                      for private schools, public schools, charter

                      trips, and camping events.  Founded in 2007,
                      East End Bus Lines was later joined by
                      Montauk Student Transport under the guidance
                      of John Mensch.

Chapter 11 Petition Date: September 13, 2018

Court: United States Bankruptcy Court
       Eastern District of New York (Central Islip)

Judges: Hon. Louis A. Scarcella (18-76176 and -18-76177)
        Hon. Robert E. Grossman (18-76179)

Debtors' Counsel: Marc A. Pergament, Esq.
                  WEINBERG GROSS & PERGAMENT LLP
                  400 Garden City Plaza
                  Suite 403
                  Garden City, NY 11530
                  Tel: (516) 877-2424
                  E-mail: mpergament@wgplaw.com

Assets and Liabilities:
                                 Estimated    Estimated
                                   Assets     Liabilities
                                 ---------    -----------
East End Bus Lines, Inc.     $0 to $50,000   $10 mil. to $50
million
Montauk Student Transport    $0 to $50,000   $10 mil. to $50
million
Montauk Transit Service      $0 to $50,000    $1 mil. to $10
million

The petitions were signed by John Mensch, president.

The Debtors failed to include in the petitions lists of their 20
largest unsecured creditors.

Full-text copies of the petitions are available for free at:

         http://bankrupt.com/misc/nyeb18-76176.pdf
         http://bankrupt.com/misc/nyeb18-76177.pdf
         http://bankrupt.com/misc/nyeb18-76179.pdf


EPIC RETAIL: Case Summary & 9 Unsecured Creditors
-------------------------------------------------
Debtor: Epic Retail Fowler, LLC
        907 S. Ft. Harrison Ave., #102
        Clearwater, FL 33756

Business Description: Epic Retail Fowler, LLC's principal assets
                      are located at 5122 E. Fowler Avenue Tampa,
                      Florida.

Chapter 11 Petition Date: September 14, 2018

Case No.: 18-07794

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

Debtor's Counsel: Edward J. Peterson, III, Esq.
                  STICHTER, RIEDEL, BLAIN & POSTLER, P.A.
                  110 East Madison Street, Suite 200
                  Tampa, FL 33602
                  Tel: (813) 229-0144
                  Fax: (813) 229-1811
                  E-mail: epeterson@srbp.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Andrew J. Hupp, manager of Hupp
Holdings, LLC, manager.

A copy of the Debtor's list of nine unsecured creditors is
available for free at:

      http://bankrupt.com/misc/flmb18-07794_creditors.pdf

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

          http://bankrupt.com/misc/flmb18-07794.pdf


EPICUREAN LLC: Files Supplement to Plan and Disclosure Statement
----------------------------------------------------------------
The Epicurean, LLC, amends and supplements its plan of
reorganization and disclosure statement filed on August 3, 2018.

The Debtor's Disclosure Statement at Article VI "Summary of
Proposed Plan" and Plan at Article III "Plan of Reorganization" are
supplemented and amended to provide, that as detailed on the
Amended Feasibility Budget, the renovation expense will be paid in
full by December 31, 2018, assuming that work is timely completed
by any contractor hired by the Debtor.

The Debtor's Disclosure Statement at Article VII "Classification of
Creditors" and Plan at Article III "Plan Classifications" are
supplemented and amended to provide that Class 7 is amended to
reflect that the work detailed in Exhibit D to the Debtor’s
Disclosure Statement shall be completed on or before December 31,
2018 to the satisfaction of city officials. The work detailed in
Exhibit D will be done only by contractors who are licensed by the
State of South Carolina and City of Columbia and insured with
Debtor providing evidence of said licensure and insurance to Elite
prior to the work being started. All work shall be paid for in such
a fashion that no mechanic's lien's shall be placed on the leased
property. Failure for the work to be completed in the time frame
provided in a manner that is satisfactory to the City of Columbia
will constitute an event of default. To the extent that a
mechanic's lien is filed and not satisfied within seven (7) days of
filing, this will also constitute an event of default.

A copy of the Supplement is available at:

     http://bankrupt.com/misc/scb18-01820-41.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.


FINANCIALLY FIT: Seeks to Hire Irvine Legal as Counsel
------------------------------------------------------
Financially Fit Holding Corp. seeks authority from the U.S.
Bankruptcy Court for the District of Utah to employ Irvine Legal,
as counsel to the Debtor.

Financially Fit requires Irvine Legal to:

   a. advise the Debtor of its rights, powers and duties as
      Debtor and debtor in possession;

   b. take all necessary actions to protect and preserve the
      estate of the Debtor, including prosecution of actions on
      the Debtor's behalf, the defense of actions commenced
      against the Debtor, negotiation of disputes in which the
      Debtor is involved, and the preparation of objections to
      claims filed against the estate;

   c. assist in preparing, on behalf of the Debtor, all necessary
      motions, applications, answers, orders, reports, and papers
      in connection with the administration of the Debtor's
      estate;

   d. assist in presenting, on behalf of the Debtor, the Debtor's
      proposed plan of reorganization and all related
      transactions and any related revisions, amendments, etc.;
      and

   e. perform all other necessary legal services in connection
      with the Chapter 11 case.

Irvine Legal will be paid based upon its normal and usual hourly
billing rates.

Irvine Legal holds a retainer from the Debtor the amount of $3,717,
which represents $2,000 received, less the filing fee of
$1,717.00.

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

Joshua Irvine, a partner of Irvine Legal, assured the Court that
the firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code and does not represent any
interest adverse to the Debtor and its estates.

Irvine Legal can be reached at:

     Joshua Irvine, Esq.
     IRVINE LEGAL
     707 24th Street, Suite C
     Ogden, UT 84401
     Tel: (385) 333-7966
     Fax: (385) 200-5454
     E-mail: joshua@irvine-legal.com

                     About Financially Fit

Financially Fit Holding Corp. is a financial institution in Salt
Lake City, Utah. Financially Fit Holding Corp., based in Salt Lake
City, UT, filed a Chapter 11 petition (Bankr. D. Utah Case No.
18-25493) on July 27, 2018.  In the petition signed by Steven Down,
president, the Debtor disclosed $3,000,000 in assets and $2,238,941
in liabilities.  The Hon. Kimball R. Mosier presides over the case.
Jeffrey C. Howe, Esq., serves as bankruptcy counsel.


FORTRESS TRANSPORTATION: Moody's Alters Outlook to Stable
---------------------------------------------------------
Moody's Investors Service affirmed the B1 corporate family and
senior unsecured ratings of Fortress Transportation and
Infrastructure Investors LLC and assigned a B1 rating to FTAI's
proposed $300 million senior unsecured notes due 2025. Moody's also
revised the outlook for FTAI's ratings to positive from stable.

Assignments:

Issuer: Fortress Trnsp & Infrastructure Investors LLC

Senior Unsecured Regular Bond/Debenture, Assigned B1, positive

Affirmations:

Issuer: Fortress Trnsp & Infrastructure Investors LLC

Corporate Family Rating, Affirmed B1, positive from stable

Senior Unsecured Regular Bond/Debenture, Affirmed B1, positive from
stable

Outlook Actions:

Issuer: Fortress Trnsp & Infrastructure Investors LLC

Outlook, Changed To Positive From Stable

RATINGS RATIONALE

Moody's affirmed FTAI's ratings on the basis of the firm's growing
but still small scale aircraft engine leasing business and its
attractive prospects for financial returns, as well as the
performance risks associated with FTAI's investments in
infrastructure projects at its Jefferson Terminal, Repauno, and
Long Ridge port facilities. FTAI's strong capital position
continues to be a credit strength, whereas rapid growth of the
leasing business and the company's limited alternate liquidity are
credit challenges.

Moody's revised FTAI's rating outlook to positive to reflect the
growing competitive and operating strength of the company's
aircraft engine leasing business as well as the near-term potential
for its Jefferson Terminal operation to begin generating stronger
revenues and cash flows. Increased cash flows from Jefferson
Terminal should reduce the company's reliance on income from
aircraft and aircraft engine leasing to meet return and shareholder
distribution expectations and as well moderate the funding support
risks associated with debt issued to fund development of the
property.

The proposed senior notes are pari passu with the firm's existing
$549 million of senior notes. The rating reflects the notes
seniority and proportionality in the firm's capital structure. FTAI
will use the proceeds of the notes to repay $125 million owed under
its revolving credit facility and for general corporate purposes,
which includes acquisition of aircraft and engines and investment
in infrastructure projects.

FTAI has rapidly expanded its investment in aircraft engines and
aircraft in during the last two years and the pace of growth is
likely to continue in the near term. At June 30, FTAI's aircraft
and aircraft engines assets totaled $1.0 billion and numbered 126
and 57 respectively, nearly doubling the amount and number at the
end of 2016. The rapid growth expands the firm's competitive
positioning in the leasing of spare engines, though it is also
accompanied by elevated operating risk, given lower average
utilization and shorter average remaining lease term compared to
leased aircraft. Growing demand for spare engines together with
FTAI's focus on the most popular models helps to offset these
risks. A key rating consideration concerns the ability of FTAI to
demonstrate sustained earnings and cash flow from its growing fleet
while also managing obsolescence risks associated airline industry
transitions to newer technology aircraft and engines.

Most of FTAI's infrastructure investments are in early stages of
development with cash returns ramping up gradually over a number of
years. Development of the multi-modal crude oil and refined
products handling capacity at Jefferson Terminal, located in
Beaumont, Texas, has progressed and should result in a gradual
increase in revenues from contracted use of the capacity over
coming quarters. However, revenue stability could be difficult to
achieve given the high cyclicality of energy markets. Cash flows at
FTAI's other projects have been slower to develop and rely on the
firm's ability to contract capacity and access incremental project
financing, which is uncertain.

FTAI's strong capital position remains a key rating strength.
FTAI's ratio of tangible common equity to tangible managed assets
measured 42.1% at June 30, which compares well with other aircraft
leasing companies whose ratios range from about 19% to 28%.
However, Moody's believes that FTAI needs to maintain a strong
capital cushion, given the performance risks of its infrastructure
investments.

FTAI's ratings could be upgraded if the company strengthens its
aircraft and engine leasing franchise positioning through moderate
growth and higher customer diversification, while maintaining
strong profitability; and if the company's Jefferson Terminal
project developments generate cash flows adequate to service
project financing, thereby reducing the contingent reliance on
FTAI's leasing businesses.

Ratings could be downgraded if profitability in leasing operations
materially weaken, leverage materially increases, or if
infrastructure projects experience delays or increased costs that
weaken the timing and strength of operating returns.

The principal methodology used in these ratings was Finance
Companies published in December 2016.


FQ/LB LP: Unsecureds to Get $50,000 Cash & Sale Proceeds
--------------------------------------------------------
FQ/LB L.P., filed with the U.S. Bankruptcy Court for the Southern
District of Texas a plan of reorganization and accompanying
disclosure statement.

General unsecured claims, classified in Class 6, are impaired.
Holders of Allowed General Unsecured Claims will receive, in full
satisfaction, settlement, release, and discharge of and in exchange
for such Allowed General Unsecured Claims, Pro Rata Distributions
consistent with the proportion that each Creditor's Allowed General
Unsecured Claim bears to the aggregate allowed amount of all Class
6 Claims until all such Claims have been paid in full. On the
Effective Date, the Disbursing Agent will receive (A) $50,000 in
Cash for distribution to holders of Allowed General Unsecured
Claims, and (B) the right to receive the applicable portion of Net
Sale Proceeds.

Estimated Percentage of Recovery of holder of Class 6 Claims: 100%

Insider unsecured claims, classified in Class 7, are also impaired.
Holders of Allowed Insider Unsecured Claims in Class 7 will
receive, in full satisfaction, settlement, release, and discharge
of and in exchange for such Allowed Class 7 Claims, Unsecured
Subordinated Notes providing for the full payment of the Allowed
Class 7 Claim.

Estimated Percentage of Recovery of holders of Class 7 Claims:
100%

Claims of the French Quarter on Lake Conroe Homeowners Association,
classified in Class 8, are also impaired.  Holders of Allowed
Association Claims will receive in full satisfaction, settlement,
release, and discharge of and in exchange for such Allowed Class 8
Claims, conveyances of certain tracts and parcels of land shown as
Common Areas on the applicable site plan or which are identified as
Common Areas and require conveyance to vest in the Association
ownership and use thereof by special warranty deed.

Estimated Percentage of Recovery of holders of Class 8 Claims:
100%

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

                       About FQ/LB L.P.

Based in Conroe, Texas, FQ/LB L.P., a privately held company that
operates in the land subdivision industry, filed voluntary Chapter
11 Petition (Bankr. S.D. Tex., Case No. 18-31895) on April 13,
2018, and is represented by Joseph G Epstein, Esq., and Shannon,
Martin, Finkelstein, Alvarado & Dunne, P.C.  The Debtors' special
litigation counsel is Feldman & Feldman, P.C.  At the time of
filing, the Debtor had estimated assets of $1 million to $10
million and estimated liabilities of $1 million to $10 million.



FRANK INVESTMENTS: Hires Shraiberg Landau as Bankruptcy Counsel
---------------------------------------------------------------
Frank Investments, Inc., and its debtor-affiliates, seeks authority
from the U.S. Bankruptcy Court for the Southern District of Florida
to employ Shraiberg Landau & Page, P.A., as general bankruptcy
counsel to the Debtor.

Frank Investments requires Shraiberg Landau to:

   a. advise the Debtors generally regarding matters of
      bankruptcy law in connection with the bankruptcy case;

   b. advise the Debtors 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 bankruptcy case and U.S. Trustee
      Guidelines related to the daily operation of their
      businesses and administration of the estates;

   c. represent the Debtors 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 Debtors with implementation of any plan; and

   f. perform all other legal services for the Debtors that may
      be necessary herein.

Shraiberg Landau will be paid at these hourly rates:

     Attorneys               $225 to $525
     Legal Assistants            $175

Prior to the filing of the Debtors' petitions, Frank Theatres
Management, LLC, provided Shraiberg Landau with: (a) a $5,000
retainer for its chapter 11 case and (b) a $39,217 retainer, which
includes the $1,717 filing fee, for the Frank Entertainment
Companies, LLC case.

Frank Investments, Inc., provided Shraiberg Landau with a $39,217
retainer, which includes the $1,717 filing fee, its own chapter 11
case.

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

Bradley S. Shraiberg, a partner at Shraiberg Landau & Page, assured
the Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtors and their estates.

Shraiberg Landau can be reached at:

     Bradley S. Shraiberg, Esq.
     SHRAIBERG, LANDAU & PAGE, P.A.
     2385 NW Executive Center Drive, #300
     Boca Raton, FL 33431
     Tel: 561-443-0800
     Fax: 561-998-0047
     E-mail: bss@slp.law

                     About Frank Investments

Each of Frank Investments, Frank Theatres and Frank Entertainment
is an affiliate of Rio Mall, LLC, which sought bankruptcy
protection on June 28, 2018 (Bankr. S.D. Fla. Case No. 18-17840).
Rio Mall, LLC owns and operates commercial real property that
comprises the shopping center known as Rio Mall located at 3801
Route 9 South, Rio Grande, New Jersey.

Frank Entertainment Companies, LLC owns, operates, develops and
manages entertainment venues including nickelodeons, motion picture
theatres, arcades, restaurants, nightclubs, water parks, bowling
centers, game centers, skate parks, and other real estate
properties.

Frank Investments, Inc., based in Jupiter, FL, and its
debtor-affiliates, filed a Chapter 11 petition (Bankr. S.D. Fla.
Lead Case No. 18-20019) on Aug. 17, 2018.  The Hon. Erik P. Kimball
(18-20019), and Hon. Mindy A. Mora (18-20022 and 18-20023), preside
over the cases.  In the petitions signed by Bruce Frank, president,
Frank Investments and Frank Entertainment estimated $10 million to
$50 million in assets and liabilities; Frank Theaters, $10 million
to $50 million in assets and $50 million to 100 million in
liabilities.  Bradley S. Shraiberg, Esq., at Shraiberg Landau &
Page, P.A., serves as bankruptcy counsel.


GATEWAY HOLDINGS: Hires FL Legal Group as Attorney
--------------------------------------------------
Gateway Holdings, LLC has filed an amended application with the
U.S. Bankruptcy Court for the Middle District of Florida seeking
approval to hire FL Legal Group, as attorney to the Debtor.

Gateway Holdings requires FL Legal Group to:

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

   b. prepare necessary applications, answers, orders, reports,
      complaints, and other legal papers and appear at hearings
      thereon; and

   c. perform all other legal services for the Debtor as debtor-
      in-possession which may be necessary herein, and it is
      necessary for the Debtor as debtor-in-possession to employ
      the firm.

FL Legal Group will be paid at these hourly rates:

         Attorneys             $300
         Paralegals            $130

FL Legal Group will be paid a retainer in the amount of $30,000.

FL Legal Group will also be reimbursed for reasonable out-of-pocket
expenses incurred.

Niurka F. Asmer, partner of FL Legal Group, assured the Court that
the firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code and does not represent any
interest adverse to the Debtor and its estates.

FL Legal Group can be reached at:

     Niurka F. Asmer, Esq.
     FL LEGAL GROUP
     501 E. Kennedy Blvd., Suite 810
     Tampa, FL 33602
     Telephone: (813) 221-9500
     E-mail: NFA@FLLegalGroup.com

                     About Gateway Holdings

Gateway Holdings, LLC, is a single asset real estate debtor (as
defined in 11 U.S.C. Section 101(51B)).

Gateway Holdings sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. M.D. Fla. Case No. 18-07289) on Aug. 29,
2018.  In the petition signed by Gagandeep S. Mangat M.D., manager,
the Debtor estimated assets of $1 million to $10 million and
liabilities of $1 million to $10 million.


GEA SEASIDE: Taylor King Approved as Chapter 11 Counsel
-------------------------------------------------------
GEA Seaside Investments, Inc. sought and obtained approval from the
Unites States Bankruptcy Court for the Middle District of Florida,
Jacksonville Division, to employ Taylor J. King as bankruptcy
counsel.

The Debtor has selected this attorney for the reason that he has
had experience in matters of this character, and Debtor believes
him to be well-qualified to represent it in this proceeding.

The professional services which Mr. King is to render include
general representation of the Debtor in this proceeding and the
performance of all legal services for the Debtor which may be
necessary.  The Debtor paid a $9,000 retainer.  The retainer is
billed against at an hourly rate of $250 per hour.

Mr. King attests that he has no interest adverse to the Debtor or
the estate in any of the matters upon which he is to be engaged and
his employment would be in the best interest of this estate.

Mr. King can be reached at:

     Taylor J. King
     Florida Bar No. 072049
     5452 Arlington Expressway
     Jacksonville, FL 32211
     Tel: (904) 725-0822
     Fax: (904) 725-0855

                About GEA Seaside Investment Inc.

GEA Seaside Investment Inc. sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. M.D. Fla. Case No. 18-00800) on March
12, 2018.  Judge Jerry A. Funk presides over the case.

No official committee of unsecured creditors has been appointed in
the Chapter 11 case of GEA Seaside Investment Inc. as of April 30.



GEOKINETICS INC: Files Chapter 11 Joint Plan of Liquidation
-----------------------------------------------------------
Geokinetics Inc. and its affiliates submit a disclosure statement
in connection with their joint plan of liquidation dated Sept. 7,
2018.

The Plan is supported by the Official Committee of Unsecured
Creditors as well as the Debtors' senior secured lender (the Holder
of the Pre-Petition Revolving Credit Claim). The purpose of the
Plan is to distribute reserved amounts for the Holders of
Administrative, Secured, and Priority Claims, and to create a
Liquidating Trust for the benefit of General Unsecured Creditors
that will be assigned the Debtors' causes of action to be
administered by the Liquidating Trustee. All Available Cash will be
distributed to the Pre-Petition Revolving Credit Lender.

The Liquidating Trust is to be managed by the Liquidating Trustee.
The Liquidating Trustee will be responsible for taking the
necessary and appropriate actions to administer the remaining
assets of the estates and to proceed with an orderly, expeditious,
and efficient wind-down and distribution of the remaining assets of
the Debtors in accordance with the terms of the Plan.

Each Holder of a Class 4 General Unsecured Claim will receive its
Pro Rata share of the Net Proceeds of the liquidation in accordance
with the terms of the Plan and the Liquidating Trust Agreement;
provided that, to the extent any net amounts recovered by the
Liquidating Trustee on account of AP Encumbered Retained Causes of
Action exceed the amount of the Diminution Claim, no Distributions
shall be made of such excess amounts until all Available Cash has
been distributed to the Holder of the Pre-Petition Revolving Credit
Claim and the size of the Pre- Petition Revolving Credit Deficiency
Claim has been determined. Approximate recovery for this class is
0.5%-2.0%.

The Plan constitutes a motion for the substantive consolidation of
the Debtors and their respective Estates solely for purposes of
voting on the Plan, confirming the Plan, and making Distributions
pursuant to the Plan. Substantive consolidation solely for the
purposes of voting on the Plan, confirming the Plan and making
Distributions pursuant to the Plan is a condition precedent to the
Effective Date.

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

    http://bankrupt.com/misc/txsb18-33410-367.pdf

                   About Geokinetiks Inc.

Geokinetics Inc. -- http://www.geokinetics.com/-- is an
independent land and seafloor geophysical company.  Headquartered
in Houston, Texas, Geokinetics specializes in acquiring and
processing seismic data in challenging environments worldwide.
Geokinetics' Multi-Client team has developed more than 7,000 square
miles of 3D library data.

On June 25, 2018, Geokinetics Inc. and 8 affiliated debtors each
filed a voluntary petition for relief under Chapter 11 of the
United States Bankruptcy Code (Bankr. S.D. Tex. Lead Case No.
18-33410).

The cases are pending before the Honorable David R. Jones.

GOK estimated assets of $10 million to $50 million and liabilities
of $10 million to $50 million as of the bankruptcy filing.

The Debtors tapped Porter Hedges LLP as counsel; FTI Consulting,
Inc., as financial advisor; and Prime Clerk LLC as claims and
notice agent.


GLOBAL HEALTHCARE: Lance Baller Has 5.63% Stake at Sept. 6
----------------------------------------------------------
In a Schedule 13D/A filed with the Securities and Exchange
Commission, Lance Baller reported that as of Sept. 6, 2018, he
directly owns 1,523,745 shares of common stock of Global Healthcare
REIT, Inc., which represents 5.63% of the shares outstanding.

Effective July 1, 2015, Mr. Baller was elected to serve as a member
of the Board of Directors of the Company, and effective Nov. 20,
2015 he was elected to serve as interim CEO.  

On Jan. 23, 2018 Mr. Baller acquired 93,750 shares of common stock
of the Company in exchange for services as a member of the Board of
Directors.  The shares were valued at $0.32 per share.  On Sept. 6,
2018, Mr. Baller acquired 250,000 shares of common stock of the
Company as compensation for services as CEO from January 1 through
June 30, 2018.  The shares were valued at $0.33 per share.

Mr. Baller is a 50% control person of High Speed Aggregate, Inc. He
has an agreement with the other 50% control person that each will
exercise sole voting and investment power with respect to 50% of
the securities of the Company owned of record by High Speed
Aggregate, Inc.  Accordingly, Mr. Baller disclaims beneficial
ownership (within the meaning of Rule 13d-3 and Section 16 of the
Exchange Act) of 50% of the securities owned of record by High
Speed Aggregate, Inc.

High Speed Aggregate, Inc. is currently the record owner of 266,156
shares of common stock and 106,500 Class B Warrants exercisable to
purchase 106,500 shares of common stock of the Company at an
exercise price of $0.75 per share.

Mr. Baller is the sole controlling person of Ultimate Investments
Corp.  Ultimate is the record and beneficial owner of 629,335
shares of common stock and Warrants exercisable to purchase 200,000
shares of common stock of the Company at an exercise price of $0.75
per share.

Mr. Baller is a controlling person of Baller Family Foundation,
Inc.  BFF is the record and beneficial owner of Warrants
exercisable to purchase 200,000 shares of common stock of the
Company at an exercise price of $0.75 per share.

At the close of business on Sept. 7, 2018, Mr. Baller would be
deemed the beneficial owner, within the meaning of Rule 13d-3 under
the Exchange Act, of an aggregate of 2,925,736 shares.  The
securities represent 10.60% of the issued and outstanding shares of
common stock of the Company, based upon 27,087,816 shares of common
stock issued and outstanding as of the date of Sept. 14, 2018.

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

                    https://is.gd/vbR5Wz

                  About Global Healthcare

Global Healthcare REIT, Inc., acquires, develops, leases, manages
and disposes of healthcare real estate, and provides financing to
healthcare providers.  As of Dec. 31, 2017, the Company owned nine
healthcare properties which are leased to third-party operators
under triple-net operating terms.

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: Appoints Richard Geib as New CEO and President
----------------------------------------------------------
GlyEco Inc. has appointed Richard Geib chief executive officer,
president and Board member.  As a result, Mr. Geib has resigned as
the Company's chief operating officer and executive vice president
of Additives and Glycols.  The Company is currently in the process
of finalizing an employment agreement with Mr. Geib to cover his
new duties.

Mr. Geib succeeds Ian Rhodes, who recently announced his
resignation to pursue new opportunities.  "I wish Dick and his team
great success as they take GlyEco in some new strategic
directions," said Mr. Rhodes, adding that "The acquisition of
glycol and additive business at the end of 2016 provided new
strengths to fuel growth, and Mr. Geib has strong background in
these areas."

As president and chief executive officer of the Company, Mr. Geib
will be responsible for, among other duties: (i) overseeing the
development and implementation of the Company's short and long
range strategic plans; (ii) managing the physical, financial and
human resources of the Company; (iii) advising the Board of
Directors of the Company and keeping the Board up-to-date on the
status of the Company; (iv) recommending an annual Company budget
to the Board; (v) interfacing between the Board and the employees
of the Company; (vi) overseeing operations; (vii) recommending and
overseeing capital raises; and (viii) managing community and public
relations.

Dick began his career in the chemical industry over 40 years ago as
a chemical engineer with Monsanto Company, the chemical,
agrochemical, agricultural biotech and pharmaceutical company
recently acquired by Bayer AG.  Mr. Geib held positions of
increasing responsibility over his 20 years with Monsanto,
initially in engineering and manufacturing, and later after earning
an MBA, in sales, marketing, major project management, and general
management; in his last position at Monsanto's European
headquarters in Brussels, Mr. Geib served as Director of Process
Chemicals for Europe and Africa.  Dick left Monsanto in 1990, to
become president of Chemical Sales Company, a dynamic chemical
manufacturer and distributor in Denver, CO.  Early in the 2000's,
Dick founded his own company, WEBA Technology Corp., engaged in the
development, manufacture and sale of additive packages for
antifreezes and heat transfer fluids.  In 2006, Mr. Geib was one of
the founders of Global Recycling Technologies, the predecessor
company to GlyEco, and later was appointed chief technical officer
of GlyEco.

"For the past several months, I have led, GlyEco's strategy
development group, and we have updated and expanded the company's
strategy to build upon the strengths of vertical integration
afforded by the acquisition of the additives and glycol businesses.
We produce the ethylene glycol base and develop additive
technology for a range of downstream, additized glycol/water
products, including antifreeze/coolant, heat transfer fluids,
fire-resistant hydraulic fluids, metalworking fluids, tire
conditioning fluids, and more; all of these markets are targets for
future growth," Mr. Geib said.

On Dec. 27, 2016, the Company closed the acquisition of WEBA
Technology Corp. pursuant to which Mr. Geib and his wife, Jennifer
Geib were issued 8% Promissory Notes in an aggregate principal
amount of $2.65 million, $1.325 million of which was issued to each
of Mr. Geib and Ms. Geib.  The WEBA Seller Notes mature on Dec. 27,
2021, or on such earlier date as provided in the WEBA Seller Notes.
As of June 30, 2018, the outstanding principal amount of the WEBA
Seller Note held by each of Mr. Geib and Ms. Geib, and accrued and
unpaid interest thereon, is $1,439,002.

                      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, and operates six facilities in the U.S.

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 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.

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.


GOLDEN TOUCH TRANS: Sept. 26 Plan Confirmation Hearing Set
----------------------------------------------------------
The U.S. Bankruptcy Court for the Middle District of Florida has
conditionally approved the disclosure statement explaining Golden
Touch Transportation, LLC's Chapter 11 Plan and set the hearing to
consider final approval of the Disclosure Statement and
confirmation of the Plan for September 26, 2018 at 2:00 p.m.

Allowed General Unsecured Claims, classified in Class 8, will
receive quarterly payments based on the Debtor's operations.  The
quarterly payments will be for five years after the Effective Date
equal to 25% of the Debtor's actual net profits for each calendar
quarter, which payment will be distributed pro rata to all Class 8
Claim Holders on the month following the conclusion of each
calendar quarter.

The Plan contemplates that the Debtor will continue to manage and
operate its business in the normal course, but with restructured
debt obligations.  The Debtor believes the rental income received
from Gold Park Orlando, LLC, and certain lessees will be sufficient
to make all Plan payments and maintain existing operational
expenses as established by the Projections.

A copy of the Disclosure Statement from PacerMonitor.com is
available at https://tinyurl.com/ybrv8q22 at no charge.

                About Golden Touch Transportation

Golden Touch Transportation, LLC, d/b/a Gold Park Orlando, operates
a parking lot in Orlando, Florida.  Gold Park offers both self and
valet parking options, available 24/7.

Golden Touch Transportation filed a Chapter 11 petition (Bankr.
M.D. Fla. Case No. 18-02348) on April 24, 2018.  In the petition
was signed by Islam Ahmed, manager, the Debtor estimated $1 million
to $10 million in both assets and liabilities.  The Hon. Karen S.
Jennemann presides over the case.  Justin M. Luna, Esq., at Latham
Shuker Eden & Beaudine, LLP, serves as bankruptcy counsel.



GOLF VIEW PROPERTIES: Case Summary & 5 Unsecured Creditors
----------------------------------------------------------
Debtor: Golf View Properties LLC
        P.O. Box 830
        Lake City, FL 32056

Business Description: Golf View Properties LLC's principal
                      assets are located at Golf Club Road
                      Macclenny, FL 32063.

Chapter 11 Petition Date: September 12, 2018

Case No.: 18-03201

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

Judge: Hon. Jerry A. Funk

Debtor's Counsel: Jason A. Burgess, Esq.
                  THE LAW OFFICES OF JASON A. BURGESS, LLC
                  1855 Mayport Road
                  Atlantic Beach, FL 32233
                  Tel: 904-372-4791
                  Fax: 904-372-4994
                  Email: jason@jasonaburgess.com

Total Assets: $910

Total Liabilities: $4,240,846

The petition was signed by Ronnie W. Turbeville, member manager.

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

           http://bankrupt.com/misc/flmb18-03201.pdf


GYPC INC: Taps Brady Ware & Schoenfeld as Accountant
----------------------------------------------------
GYPC, Inc. seeks approval from the U.S. Bankruptcy Court for the
Southern District of Ohio to hire Brady Ware & Schoenfeld, Inc. as
its accountant.

The services to be provided by the firm include reconciling
accounts, adjusting entries, preparing tax returns and consultation
regarding any and all other accounting matters of the Debtor.

Brady Ware will charge these hourly rates:

     Brian Carr            $345
     Michael Schweller     $345
     Anita Anand           $245
     Martha Jackson        $270
     Jake Gentile          $122
     Staff                 $145

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

The firm can be reached through:

     Steven R. Stanforth
     Brady Ware & Schoenfeld, Inc.
     3601 Rigby Road, Suite 400
     Dayton, OH 45342
     Phone: 937.913.2527
     Email: sstanforth@bradyware.com
     Email: info@bradyware.com

                          About GYPC Inc.

Based in Dayton, Ohio, GYPC Inc. designs and operates programs that
motivate employees, dealers, resellers and distributors, helping
increase productivity and profitability, reduce turnover and
promote innovation.

GYPC Inc. sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. S.D. Ohio Case No. 17-31030) on March 30, 2017.  The
petition was signed by Christopher F. Cummings, chairman and CEO.
At the time of the filing, the Debtor estimated its assets at $1
million to $10 million and debts at $50 million to $100 million.
The case is assigned to Judge Guy R Humphrey.  The Debtor hired the
Law Offices of Ira H. Thomsen as its bankruptcy counsel.

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


HEART FIRE: U.S. Trustee Unable to Appoint Committee
----------------------------------------------------
No official committee of unsecured creditors has been appointed in
the Chapter 11 case of Heart Fire Capital, LLC as of Sept. 12,
according to a court docket.

                   About Heart Fire Capital LLC

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

Heart Fire Capital sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Ariz. Case No. 18-09704) on August 13,
2018.  In the petition signed by Colin Reilly, manager, the Debtor
disclosed that it had estimated assets of $1 million to $10 million
and liabilities of $1 million to $10 million.  

Judge Brenda Moody Whinery presides over the case.  Waterfall,
Economidis, Caldwell, Hanshaw & Villamana, P.C. is the Debtor's
bankruptcy counsel.


HERITAGE HOME: Committee Hires Foley & Lardner as Counsel
---------------------------------------------------------
The Official Committee of Unsecured Creditors of Heritage Home
Group LLC, and its debtor-affiliates seeks authorization from the
U.S. Bankruptcy Court for the District of Delaware to retain Foley
& Lardner LLP, as counsel to the Committee.

The Committee requires Foley & Lardner to:

   a. advise the Committee with respect to its rights, powers and
      duties;

   b. advise the Committee in its consultations with the Debtors
      relative to the administration of the Chapter 11 Cases;

   c. advise the Committee in analyzing the claims of the
      Debtors' creditors and in negotiating with such creditors;

   d. advise the Committee with respect to its investigation of
      the acts, conduct, assets, liabilities, and financial
      condition of the Debtors, the operations of the Debtors'
      businesses and the desirability of the continuance of such
      businesses, motions filed, assets of the estates and any
      other matters relevant to the Chapter 11 Cases or to the
      formulation of a plan;

   e. advise the Committee with respect to the contemplated sales
      of the Debtors' assets;

   f. assist the Committee in its analysis of, and negotiations
      with, the Debtors or any third party concerning matters
      related to, among other things, cash collateral usage and
      financing to be obtained in these Chapter 11 Cases and the
      terms of any plans of reorganization or liquidation of the
      Debtors;

   g. assist and advise the Committee with respect to its
      communications with the general creditor body regarding
      significant matters in these Chapter 11 Cases;

   h. represent the Committee at hearings and other proceedings;

   i. review and analyze applications, orders, statements of
      operations, and schedules filed with the Court and advise
      the Committee as to their propriety;

   j. take necessary actions to protect and preserve the
      interests of the Committee, including, but limited to (i)
      possible prosecution of actions on its behalf, (ii) if
      appropriate, negotiations concerning all litigation in
      which the Debtors are involved, and (iii) if appropriate,
      review and analyze claims filed against the Debtors'
      estates;

   k. appear, as appropriate, before the Bankruptcy Court, the
      appellate courts, and the U.S. Trustee, to protect the
      interests of the Committee before those courts and
      before the U.S. Trustee;

   l. assist the Committee in preparing pleadings, motions,
      applications, answers, orders, reports and papers as may be
      necessary in furtherance of the Committee's interests and
      objections; and

   m. perform such other legal services as may be required and
      are deemed to be in the interests of the Committee in
      accordance with the Committee's powers and duties as set
      forth in the Bankruptcy Code.

Foley & Lardner will be paid at these hourly rates:

     Partners                        $900
     Of Counsels                 $700 to $825
     Associates                  $365 to $485
     Paralegals                      $245

Foley & Lardner will also be reimbursed for reasonable
out-of-pocket expenses incurred.

In accordance with Appendix B-Guidelines for Reviewing Applications
for Compensation and Reimbursement of Expenses Filed under 11
U.S.C. Sec. 330 for Attorneys in Larger Chapter 11 Cases, the
following is provided in response to the request for additional
information:

   Question:  Did you agree to any variations from, or
              alternatives to, your standard or customary billing
              arrangements for this engagement?

   Response:  No.

   Question:  Do any of the professionals included in this
              engagement vary their rate based on the geographic
              location of the bankruptcy case?

   Response:  No.

   Question:  If you represented the client in the 12 months
              prepetition, disclose your billing rates and
              material financial terms for the prepetition
              engagement, including any adjustments during the 12
              months prepetition. If your billing rates and
              material financial terms have changed postpetition,
              explain the difference and the reasons for the
              difference.

   Response:  No.

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

   Response:  Foley & Lardner expects to develop a prospective
              budget and staffing plan to reasonably comply with
              the U.S. Trustee's request for information and
              additional disclosures, as to which Foley & Lardner
              reserves all rights.

Richard J. Bernard, partner of Foley & Lardner LLP, assured the
Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and (a) is not
creditors, equity security holders or insiders of the Debtors; (b)
has not been, within two years before the date of the filing of the
Debtors' chapter 11 petition, directors, officers or employees of
the Debtors; and (c) does not have an interest materially adverse
to the interest of the estate or of any class of creditors or
equity security holders, by reason of any direct or indirect
relationship to, connection with, or interest in, the Debtors, or
for any other reason.

Foley & Lardner can be reached at:

     Richard J. Bernard, Esq.
     Leah Eisenberg, Esq.
     FOLEY & LARDNER LLP
     90 Park Avenue
     New York, NY 10016-1314
     Telephone: (212) 682-7474
     Facsimile: (212) 687-2329
     E-mail: rbernard@foley.com
             leisenberg@foley.com

                  About Heritage Home Group

Heritage Home Group LLC -- http://www.heritagehome.com/-- designs,
manufactures, sources and retails home furnishings. The company
markets its products through a wide range of channels, including
its own Thomasville retail stores and through interior designers,
multi-line or independent retailers and mass merchant stores.  It
was formed by an affiliate of KPS Capital Partners, LP in November
2013 to acquire the brand portfolio and certain related assets of
Furniture Brands International, Inc.

Heritage Home Group and its affiliates sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. D. Del. Case Nos.
18-11736 to 18-11740) on July 29, 2018.

In the petitions signed by CRO Robert D. Albergotti, Heritage Home
Group estimated assets of $100 million to $500 million and
liabilities of $100 million to $500 million.

The Debtors tapped Young Conaway Stargatt & Taylor, LLP as their
legal counsel; Houlihan Lokey Capital, Inc. as their investment
banker; and Kurtzman Carson Consultants LLC as claims and noticing
agent.

Andrew Vara, acting U.S. trustee for Region 3, on Aug. 8, 2018,
appointed five creditors to serve on an official committee of
unsecured creditors in the Chapter 11 cases.  The Committee
retained Foley & Lardner LLP, as counsel; Whiteford Taylor &
Preston LLC, as co-counsel; and Province, Inc., as financial
advisor.


HERITAGE HOME: Committee Hires Province as Financial Advisor
------------------------------------------------------------
The Official Committee of Unsecured Creditors of Heritage Home
Group LLC, and its debtor-affiliates seeks authorization from the
U.S. Bankruptcy Court for the District of Delaware to retain
Province, Inc., as financial advisor to the Committee.

The Committee requires Province to:

   a. familiarize with and analyze the Debtors' DIP budget,
      assets and liabilities, and overall financial condition;

   b. review financial and operational information furnished by
      the Debtors to the Committee;

   c. assess the Debtors' various pleadings and proposed
      treatment of unsecured creditor claims therefrom;

   d. assist the Committee in determining how to react to and
      potentially supplement the Debtors' sale processes;

   e. prepare, or review as applicable, avoidance action and
      claim analyses;

   f. assist the Committee in reviewing the Debtors' financial
      reports, including, but not limited to, SOFAs, Schedules,
      cash budgets, and Monthly Operating Reports;

   g. advise the Committee on the current state of these chapter
      11 cases;

   h. advise the Committee in negotiations with the Debtors and
      third parties as necessary;

   i. participate as a witness in hearings before the bankruptcy
      court with respect to matters upon which Province has
      provided advice; and

   j. other activities as are approved by the Committee, the
      Committee's counsel, and as agreed to by Province.

Province will be paid at these hourly rates:

     Principal                $790 to $835
     Managing Director        $620 to $685
     Senior Director          $570 to $610
     Director                 $480 to $560
     Sr. Associate            $395 to $475
     Associate                $350 to $390
     Analyst                  $285 to $345
     Paraprofessional             $150

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

Michael Atkinson, principal of Province, assured the Court that the
firm is a "disinterested person" as the term is defined in Section
101(14) of the Bankruptcy Code and (a) is not creditors, equity
security holders or insiders of the Debtors; (b) has not been,
within two years before the date of the filing of the Debtors'
chapter 11 petition, directors, officers or employees of the
Debtors; and (c) does not have an interest materially adverse to
the interest of the estate or of any class of creditors or equity
security holders, by reason of any direct or indirect relationship
to, connection with, or interest in, the Debtors, or for any other
reason.

Province can be reached at:

     Michael Atkinson
     PROVINCE, INC.
     2360 Corporate Circle, Suite 330
     Henderson, NV 89074
     Tel: (702) 685-5555

                    About Heritage Home Group

Heritage Home Group LLC -- http://www.heritagehome.com/-- designs,
manufactures, sources and retails home furnishings. The company
markets its products through a wide range of channels, including
its own Thomasville retail stores and through interior designers,
multi-line or independent retailers and mass merchant stores. It
was formed by an affiliate of KPS Capital Partners, LP in November
2013 to acquire the brand portfolio and certain related assets of
Furniture Brands International, Inc.

Heritage Home Group and its affiliates sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. D. Del. Case Nos.
18-11736 to 18-11740) on July 29, 2018.

In the petitions signed by Robert D. Albergotti, chief
restructuring officer, Heritage Home Group estimated assets of $100
million to $500 million and liabilities of $100 million to $500
million.

The Debtors tapped Young Conaway Stargatt & Taylor, LLP as their
legal counsel; Houlihan Lokey Capital, Inc. as their investment
banker; and Kurtzman Carson Consultants LLC as claims and noticing
agent.

Andrew Vara, acting U.S. trustee for Region 3, on Aug. 8, 2018,
appointed five creditors to serve on an official committee of
unsecured creditors in the Chapter 11 cases.  The Committee
retained Foley & Lardner LLP, as counsel; Whiteford Taylor &
Preston LLC, as co-counsel; and Province, Inc., as financial
advisor.


HERITAGE HOME: Committee Hires Whiteford Taylor as Co-Counsel
-------------------------------------------------------------
The Official Committee of Unsecured Creditors of Heritage Home
Group LLC, and its debtor-affiliates seeks authorization from the
U.S. Bankruptcy Court for the District of Delaware to retain
Whiteford Taylor & Preston LLC, as co-counsel to the Committee.

The Committee requires Whiteford Taylor to:

   a. provide legal advice regarding local rules, practices, and
      procedures and provide substantive and strategic advice on
      how to accomplish the Committee goals;

   b. take actions necessary to preserve, protect and maximize
      the value of the Debtors' bankruptcy estates for the
      benefit of general unsecured creditors, including, without
      limitation, investigate the actions and business of the
      Debtors, reviewing the Debtors' post-petition financing,
      investigate the lenders' liens, claims, and encumbrances
      and any potential causes of action related thereto,
      review the Debtors' schedules of assets and liabilities,
      statement of financial affairs and other documents and
      information demonstrating or evidencing assets,
      liabilities, and potential sources of recovery for general
      unsecured creditors, and analyze retention applications for
      estate professionals;

   c. investigate potential claims and causes of action that are
      property of the Debtor's bankruptcy estate, including, but
      not limited to, avoidance actions, claims and causes of
      action against the Debtor's current and former directors
      and officers;

   d. prepare certificates of no objection, certifications of
      counsel, and notices of fee applications;

   e. print of documents and pleadings for hearings, preparing
      binders of documents and pleadings for hearings;

   f. appear before the Bankruptcy Court, any appellate court and
      any other court of competent jurisdiction as is necessary
      to advance the interests of general unsecured creditors
      and at any meetings of creditors on behalf of the
      Committee;

   g. participate in calls with the Committee;

   h. coordinate with Foley & Lardner on the preparation, filing,
      and serve motions, answers, objections, responses,
      pleadings and other documents reasonably necessary to
      preserve and enhance value for general unsecured creditors;
      and

   i. provide all other legal services necessary to, or requested
      by, the Committee in these cases.

Whiteford Taylor will be paid at these hourly rates:

     Partners                   $540-$565
     Associates                 $390
     Paralegals                 $265

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

In accordance with Appendix B-Guidelines for Reviewing Applications
for Compensation and Reimbursement of Expenses Filed under 11
U.S.C. Sec. 330 for Attorneys in Larger Chapter 11 Cases, the
following is provided in response to the request for additional
information:

   Question:  Did you agree to any variations from, or
              alternatives to, your standard or customary billing
              arrangements for this engagement?

   Response:  No.

   Question:  Do any of the professionals included in this
              engagement vary their rate based on the geographic
              location of the bankruptcy case?

   Response:  No.

   Question:  If you represented the client in the 12 months
              prepetition, disclose your billing rates and
              material financial terms for the prepetition
              engagement, including any adjustments during the 12
              months prepetition. If your billing rates and
              material financial terms have changed postpetition,
              explain the difference and the reasons for the
              difference.

   Response:  No.

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

   Response:  Whiteford Taylor expects to develop a prospective
              budget and staffing plan to reasonably comply with
              the U.S. Trustee's request for information and
              additional disclosures, as to which Whiteford
              Taylor reserves all rights.

Christopher M. Samis, partner of Whiteford Taylor & Preston LLC,
assured the Court that the firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code and (a)
is not creditors, equity security holders or insiders of the
Debtors; (b) has not been, within two years before the date of the
filing of the Debtors' chapter 11 petition, directors, officers or
employees of the Debtors; and (c) does not have an interest
materially adverse to the interest of the estate or of any class of
creditors or equity security holders, by reason of any direct or
indirect relationship to, connection with, or interest in, the
Debtors, or for any other reason.

Whiteford Taylor can be reached at:

     Christopher M. Samis, Esq.
     L. Katherine Good, Esq.
     Aaron H. Stulman, Esq.
     WHITEFORD, TAYLOR & PRESTON LLC
     405 North King Street
     Wilmington, DE 19801-3700
     Telephone: (302) 353-4144
     Facsimile: (302) 661-7950
     E-mail: csamis@wtplaw.com
             kgood@wtplaw.com
             astulman@wtplaw.com

                  About Heritage Home Group

Heritage Home Group LLC -- http://www.heritagehome.com/-- designs,
manufactures, sources and retails home furnishings. The company
markets its products through a wide range of channels, including
its own Thomasville retail stores and through interior designers,
multi-line or independent retailers and mass merchant stores.  It
was formed by an affiliate of KPS Capital Partners, LP in November
2013 to acquire the brand portfolio and certain related assets of
Furniture Brands International, Inc.

Heritage Home Group and its affiliates sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. D. Del. Case Nos.
18-11736 to 18-11740) on July 29, 2018.

In the petitions signed by CRO Robert D. Albergotti, Heritage Home
Group estimated assets of $100 million to $500 million and
liabilities of $100 million to $500 million.

The Debtors tapped Young Conaway Stargatt & Taylor, LLP as their
legal counsel; Houlihan Lokey Capital, Inc. as their investment
banker; and Kurtzman Carson Consultants LLC as claims and noticing
agent.

Andrew Vara, acting U.S. trustee for Region 3, on Aug. 8, 2018,
appointed five creditors to serve on an official committee of
unsecured creditors in the Chapter 11 cases.  The Committee
retained Foley & Lardner LLP, as counsel; Whiteford Taylor &
Preston LLC, as co-counsel; and Province, Inc., as financial
advisor.


HIGH TIMES CORP: Taps Nolla de Garcia as Accountant
---------------------------------------------------
High Times Corp. seeks approval from the U.S. Bankruptcy Court for
the District of Puerto Rico to hire Nolla de Garcia CPA PSC as its
accountant.

The firm will assist the Debtor in the preparation of its monthly
operating reports; assist in tax preparation; and provide business
consulting services in the development of reorganization
strategies.

Nelson Garcia-Martinez and Karen Nolla, the firm's accountants who
will be providing the services, will each charge an hourly fee of
$90.  Staff accountants will charge $50 per hour.

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

Nolla de Garcia can be reached through:

     Nelson Garcia-Martinez
     Karen Nolla
     Nolla de Garcia CPA PSC
     425 Carr. 693
     PMB 204
     Dorado, PR 00646
     Tel: (787) 795-1366
     Phone:  (787) 795-1362
     Email: nolladegarciacpa@gmail.com

                      About High Times Corp.

High Times Corp. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D.P.R. Case No. 18-04770) on August 21,
2018.  At the time of the filing, the Debtor estimated assets of
less than $500,000 and liabilities of less than $500,000.  Judge
Enrique S. Lamoutte Inclan presides over the case.  Alexis A.
Betancourt Vincenty, Esq., at Lugo Mender Group LLC, is the
Debtor's bankruptcy counsel.


HILLMAN COMPANIES: Fitch Assigns 'B-' Issuer Default Rating
-----------------------------------------------------------
Fitch Ratings has assigned a 'B-' Long-Term Issuer Default Rating
(IDR) to The Hillman Companies, Inc. (HLM). In addition, Fitch has
assigned the following ratings:

  -- First-lien term loan facility 'B'/'RR3';

  -- Senior unsecured notes 'CCC'/'RR6';

The Rating Outlook is Stable.

KEY RATING DRIVERS

The ratings reflect The Hillman Companies, Inc.'s (HLM) strong
position in its niche markets, moderate cyclicality, uneven margin
and cash flow trends, and significant customer concentrations that
will likely limit margin upside over the long-term. The rating
further reflects higher financial leverage following recent
acquisitions.

Recent Acquisitions: HLM is in the process of acquiring Big Time
Products (BTP) and recently completed the acquisition of MinuteKey
(MK). The acquisitions reflect HLM's strategy of expanding into
adjacent product categories that help it develop its foothold in
hardware and related products.

High Leverage: Fitch expects leverage to remain high for the 'B'
category with debt/EBITDA, at or above 7x in 2019 improving to the
high 6x in 2020. Fitch does not expect material deleveraging
longer-term given the company's acquisition appetite. Expected
cost-synergies and a fairly neutral pricing/cost-inflation mix,
assuming the ability to pass through higher costs as a result of
potential tariff increases, is supportive of modest EBITDA margin
progression. The new bank agreements require excess cash
prepayments that could drive deleveraging barring additional
acquisitions.

Customer Concentration: The company has a concentrated customer
base and there is a potential risk to revenues and earnings from
the loss of a large customer or a portion of a large customer.
Lowes, Home Depot and Walmart represented 21%, 17% and 8% of HLM's
FY 2017 revenue, respectively. These concentrations will remain
high post-acquisitions. The risk is mitigated by its track record
of maintaining long-standing relationships with core remodelling
hardware retailers.

Moderate Cyclicality: Fitch believes the company's cyclicality will
be relatively muted compared with other diversified manufacturers
given the high proportion of its products used in remodelling and
renovations. Furthermore the company's products are low-cost,
implying less price sensitivity in a downturn. BTP and MK are
expected to exhibit similar levels of cyclicality.

Mixed FCF Generation: Fitch expects FCF to be modestly negative in
2018 as it integrates the two acquisitions and completes a period
of high capex spending. Higher spending is focused on the rollout
of KeyKrafter machines and the consolidation of distribution
facilities in Canada. FCF is expected to improve to around 3%-5% of
sales in 2019 and 2020. HLM does not currently pay dividends and is
not expected to do so over the intermediate term.

Niche Market Position: Fitch believes HLM has a strong position in
its core hardware and key duplication kiosk markets. Its
competitive advantage is largely focused around its distribution
capabilities, its front-to-back full service aisle solutions focus
and regular product introduction. Over the last few years it has
invested in developing its infrastructure to support a higher sales
capacity.

DERIVATION SUMMARY

The company's credit metrics are weak for 'B' category industrial
issuers and are key rating constraints with debt/EBITDA above 7.0x
and FFO fixed-charge coverage consistently below 2x. The company's
historically stable performance through the cycle is comparably
better than other industrial companies and partially mitigates weak
credit metrics. EBITDA margin is in-line with other manufacturers
though FCF is expected to be temporarily weak. HLM has a solid
position within its niche markets though its heavy reliance on a
few key customers is a risk. No country ceiling, parent/subsidiary
or operating environment aspects have an impact on the rating.

KEY ASSUMPTIONS

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

  - Solid remodelling and construction fundamentals are supportive
of low-to-mid single digit organic growth in the near term;

  - HLM-only EBITDA margin is slightly lower in 2018 and then
improves over the next few years as a result of pricing increases
and synergy realization;

  - Debt/EBITDA remains elevated at or near 7x over the next two
years;

  - Capex is higher in 2018 and declines in 2019-2020, leading to
improved FCF generation;

  - Shareholder distributions are not expected through the
intermediate term.

The recovery analysis for a hypothetical future bankruptcy assumes
HLM would be considered a going-concern (GC) in bankruptcy and that
the company would be reorganized rather than liquidated. Fitch has
assumed a 10% administrative claim and a modest concession
allocation of 4% of the term loan balance provided to the senior
unsecured notes.

HLM's GC EBITDA is based on FY2019 projected EBITDA and includes a
portion of expected cost synergies. The GC EBITDA estimate reflects
Fitch's view of a sustainable post-reorganization EBITDA level upon
which Fitch bases the valuation of the company. The GC EBITDA is
about 18% below projected EBITDA to reflect heightened
competitiveness leading to significant business loss from a large
customer and some cost saving actions.

An EV multiple of 5.5x is used to calculate a post-reorganization
valuation, and the multiple considered historical reorganization
multiples of various homebuilding and manufacturing bankruptcies,
generally ranging from 5x-8x. In Fitch's view the multiple reflects
the commodity-like nature of much of HLM's product portfolio.

The ABL facility is assumed to be fully drawn at $150 million. The
waterfall results in a 61% recovery corresponding to an RR3 for the
term loan facility and 8% recovery, corresponding to an RR6 for the
senior unsecured notes.

RATING SENSITIVITIES

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

  - Better than expected synergy and pricing performance leads to
EBITDA margin in the high-teens and FCF margin in the mid-to-high
single digits;

  - Commitment to a financial policy supporting debt/EBITDA
consistently below 6.0x; FFO-adjusted leverage consistently below
7.0x.

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

  - Expectation that FCF is sustainably negative;

  - Material margin pressure arising from steel and aluminium
tariffs or competitive pressures;

  - Refinancing risk becomes a concern as HLM approaches the
maturity of its bank facilities;

  - FFO fixed-charge coverage is consistently below 1.5x.

LIQUIDITY

As of June 30, 2018, HLM had total liquidity of $97 million,
composed of $11 million of cash and equivalents, and $86 million of
revolver availability, after $57 million of outstanding borrowings
and $7 million of letter of credit utilization. Debt maturities are
manageable, primarily including amortization payments under the
term loans at 1% per year. The company's nearest maturity is the
ABL facility in 2023. After 2018, positive FCF generation will
further support liquidity.

The pro-forma debt structure primarily consists of a $695 million
term loan and $365 million incremental term loan. The company also
has $330 million of senior unsecured notes and $105 million of
junior subordinated notes outstanding.

FULL LIST OF RATING ACTIONS

Fitch has assigned the following ratings:

The Hillman Companies, Inc.

  - Long-term IDR 'B-'.

The Hillman Group, Inc.

  - Long-term IDR 'B-';

  - First-lien Secured Term Loan 'B'/'RR3';

  - Senior Unsecured Notes 'CCC'/'RR6'.


HOUSE OF RS: Case Summary & 20 Largest Unsecured Creditors
----------------------------------------------------------
Debtor: House of RS, Inc.
          fka Nibur, Inc.
        260 W. 39th Street
        New York, NY 10018

Business Description: House of RS, Inc. is a privately owned
                      company in New York operating in the
                      fashion industry with showrooms located in
                      New York and Paris.  The RubinSinger brand
                      is available online and at retail stores
                      throughout North America, Europe and Asia.
                      Visit https://www.rubinsinger.com for more
                      information.

Chapter 11 Petition Date: September 14, 2018

Case No.: 18-12794

Court: United States Bankruptcy Court
       Southern District of New York (Manhattan)

Judge: Hon. Michael E. Wiles

Debtor's Counsel: Dawn Kirby, Esq.
                  DELBELLO DONNELLAN WEINGARTEN WISE &
                  WIEDERKEHR, LLP
                  One North Lexington Avenue
                  White Plains, NY 10601
                  Tel: (914) 681-0200
                  Fax: 914-681-0288
                  E-mail: dkirby@ddw-law.com

Total Assets: $225,335

Total Liabilities: $1,828,838

The petition was signed by Rubin Singer, 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/nysb18-12794.pdf


IBEX LLC: Unsecureds May Get Lump-Sum Payment of $400K
------------------------------------------------------
Ibex, LLC, on Sept. 6 filed with the U.S. Bankruptcy Court for the
District of Colorado its latest plan to exit Chapter 11
protection.

According to the latest reorganization plan, creditors holding
Class 4 general unsecured claims will receive their pro rata share
of the net profits fund within five years from the effective date
of the plan; or they may receive $400,000 (less any payments
already made under the plan) as a lump-sum payment, on a pro rata
basis, at any time during the term of the plan.  

Class 4 unsecured claims consist of $537.01 by Capital One Bank
(USA), N.A.; $7,999.08 by American Express Bank, FSB; $13,784.51 by
GreatAmerica Financial Services Corporation; and the disputed
claims totaling $983,476.86 by Total Healthcare Staffing, Inc.

Ibex projects that it will have sufficient operating income to
distribute $545,834 to unsecured creditors over the term of the
plan.  

In the event the company loses in its case against THS and several
other defendants (Case No. 2017CV31412) in the Colorado State
District Court and in an arbitration involving Right at Home, LLC,
the unsecured claims could be significantly more.  For example, if
Right at Home prevails and the court holds that Ibex may not assume
their franchise agreement, Right at Home may be entitled to damages
for the rejection of the agreement and its attorneys' fees and
costs.  

If Ibex prevails on its litigation claims, the company projects
that it will be able to pay unsecured creditors in full.  If it
does not prevail, Ibex projects a 49% distribution to unsecured
creditors not including Right at Home's potential claims for
rejection of the franchise agreement, according to the first
amended plan.

A copy of the first amended Chapter 11 plan of reorganization is
available for free at:

     http://bankrupt.com/misc/cob17-16031-278.pdf

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

     http://bankrupt.com/misc/cob17-16031-279.pdf

                          About IBEX LLC

Ibex, LLC -- http://www.rightathome.net/colorado-springs-- is a
locally owned and operated franchise office of Right at Home Inc.,
a senior home care and staffing company providing care since 1995.
The Company's mission is to improve the quality of life for those
it serves by providing high quality in-home caregivers.  The
Company provides Alzheimer's care, companionship, physical
assistance and respite care services.

Ibex, LLC, based in Colorado Springs, CO, filed a Chapter 11
petition (Bankr. D. Colo. Case No. 17-16031) on June 29, 2017.  In
the petition signed by Peter Vanderbrouk, managing member, the
Debtor disclosed $111,012 in assets and $3.44 million in
liabilities.

The Hon. Elizabeth E. Brown presides over the case.

David J. Warner, Esq., at Wadsworth Warner Conrardy, P.C., serves
as bankruptcy counsel to the Debtor.  Jensen Dulaney LLC is the
Debtor's special counsel.  BiggsKofford, LLC, is the accountant.


INSTITUCION AMOR: Unsecureds to Receive 10% of Allowed Claims
-------------------------------------------------------------
Institucion Amor Real Corporation submits a small business
disclosure statement describing its chapter 11 plan.

The Debtor operates in the town of Juana Diaz, Puerto Rico as an
assisted living facility and/or nursing home, and is regulated by
the Department of Family Services in Puerto Rico. The debtor
corporation offers a less-expensive, residential approach to
delivering the same services available in skilled nursing, either
by employing personal care staff or contracting with home health
agencies and other outside professionals. The home is licensed to
house 35 elderly persons and its current population is 33. It
provides care to bedridden and non-bed persons who need help with
daily living activities and personal care.

General unsecured creditors are classified in Class 2 under the
plan and will receive a distribution of 10% of their allowed
claims.

Payments and distributions under the Plan will be funded by the
income from the debtor's continuation and operation of the
business.

The risk to creditors in this Chapter 11, is based on the
following: The debtor has successfully continued operations of the
assisted living facilities, keeping current payment of taxes,
insurance, payroll and not incurring in additional debts, except
the day to day business expenses of the operation.

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

     http://bankrupt.com/misc/prb18-01737-11-43.pdf

             About Institucion Amor Real Corp.

Institucion Amor Real Corporation filed a Chapter 11 petition
(Bankr. D. P.R. Case No. 18-01737) on March 29, 2018.  In the
petition signed by Jose A. Santiago, its president, the Debtor
estimated at least $50,000 in assets and $100,000 to $500,000 in
liabilities.  Judge Edward A. Godoy is the case judge.  Nydia
Gonzalez Ortiz, Esq., at Santiago & Gonzalez, is the Debtor's
counsel.


ISOLUX CORSAN: Trustee Hires Reid Collins as Special Counsel
------------------------------------------------------------
William Henrich, as liquidating trustee of Isolux Corsan, L.L.C.,
seeks authority from the U.S. Bankruptcy Court for the Western
District of Texas to employ Reid Collins & Tsai LLP, as special
litigation counsel to the Trustee.

The Trustee requires Reid Collins to investigate and, if
appropriate, pursue causes of action, including avoidance actions,
held by the Liquidating Trust against certain of the Debtor's
former officers, directors, managers, and other insiders.

Reid Collins will be paid at these hourly rates:

   -- If the Claims are resolved prior to the filing of a
      lawsuit, Reid Collins shall receive the lesser of (a) 300%
      of the amount of Reid Collins's fees incurred at
      standard hourly rates, 1 or (b) 30% of Gross Recoveries
      obtained by the Liquidating Trustee in connection with the
      Claims;

   -- If the Claims are resolved after the filing of a lawsuit,
      but before the close of discovery in the lawsuit, Reid
      Collins shall receive 33.3% of Gross Recoveries
      obtained by the Liquidating Trustee in connection with the
      Claims;

   -- If the Claims are resolved after the close of discovery in
      the lawsuit, Reid Collins shall receive 37.5% of Gross
      Recoveries obtained by the Trustee in connection with the
      Claims.

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

Eric D. Madden, a partner at Reid Collins & Tsai, assured the Court
that the firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code and does not represent any
interest adverse to the Debtor and its estates.

Reid Collins can be reached at:

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

                     About Isolux Corsan

Based in Austin, Texas, Isolux Corsan, L.L.C. --
http://www.isoluxcorsan.com/-- is a global company in the
concessions, energy, construction and industrial services industry,
with a track record spanning over 80 years of professional
activity.  It operates in more than 35 countries on four
continents.  Isolux Corsan operates in the engineering and
construction business of large-scale road, rail, hydraulic and
energy infrastructures.  Isolux Corsan, is the outcome of the
take-over of Corsan-Corviam by Isolux Wat in 2004. Its parent
company Grupo Isolux Corsan, S.A., sought bankruptcy protection on
July 29, 2016 (Bankr. S.D.N.Y. Case No. 16-12202).

Isolux Corsan sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. W.D. Tex. Case No. 17-52777) on Dec. 4, 2017.  In the
petition signed by Jose Antonio Alvarez Dodero, CEO and sole
manager, the Debtor estimated assets of $1 million to $10 million
and liabilities of $10 million to $50 million.  Judge Ronald B.
King presides over the case.  Langley & Banack, Incorporated,
serves as counsel to the Debtor.


ISOLUX CORSAN: Trustee Taps Getzler Henrich as Financial Advisor
----------------------------------------------------------------
William Henrich, trustee for the Isolux Corsan, LLC Liquidating
Trust, seeks approval from the U.S. Bankruptcy Court for the
Western District of Texas to hire Getzler Henrich & Associates,
LLC.

The firm will provide financial advisory services to the trustee
and will be paid these hourly fees:

     Principal/Managing Director     $475 to $625
     Director/Specialists            $385 to $565
     Associate Professionals         $160 to $385

Getzler Henrich does not represent any interest adverse to the
Debtor, creditors, the trustee and the trust, according to court
filings.

The firm can be reached through:

     Joel I. Getzler
     Getzler Henrich & Associates, LLC
     295 Madison Ave, 20th Floor
     New York, NY 10017
     Tel: 212-697-2400 / 212-697-2400
     Fax: 212-697-4812
     E-mail: jgetzler@getzlerhenrich.com
     E-mail: gha@getzlerhenrich.com

                      About Isolux Corsan

Based in Austin, Texas, Isolux Corsan, L.L.C. --
http://www.isoluxcorsan.com/-- is a global company in the
concessions, energy, construction and industrial services industry,
with a track record spanning over 80 years of professional
activity.  It operates in more than 35 countries on four
continents.  Isolux Corsan operates in the engineering and
construction business of large-scale road, rail, hydraulic and
energy infrastructures.  Isolux Corsan, is the outcome of the
take-over of Corsan-Corviam by Isolux Wat in 2004.  Its parent
company Grupo Isolux Corsan, S.A., sought bankruptcy protection on
July 29, 2016 (Bankr. S.D.N.Y. Case No. 16-12202).

Isolux Corsan sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. W.D. Tex. Case No. 17-52777) on Dec. 4, 2017.  In the
petition signed by Jose Antonio Alvarez Dodero, CEO and sole
manager, the Debtor estimated assets of $1 million to $10 million
and liabilities of $10 million to $50 million.  Judge Ronald B.
King presides over the case.  Langley & Banack, Incorporated,
serves as counsel to the Debtor.

On June 8, 2018, the court confirmed the Debtor's Chapter 11 plan
of reorganization.  The plan became effective on July 8, 2018.  A
trust was created to effectuate and facilitate the implementation
the plan.  William Henrich was appointed to administer the trust.


ISOLUX CORSAN: Trustee Taps Halperin Battaglia as Legal Counsel
---------------------------------------------------------------
William Henrich, trustee for the Isolux Corsan, LLC Liquidating
Trust, seeks approval from the U.S. Bankruptcy Court for the
Western District of Texas to hire Halperin Battaglia Benzija, LLP
as his legal counsel.

The firm will advise Mr. Henrich regarding his duties as trustee;
assist him in connection with the liquidation of the trust assets,
claims reconciliation, objection and resolution process, causes of
action, and distributions to the beneficiaries of the trust.

Halperin will charge these hourly rates:

     Alan Halperin             $595
     Christopher Battaglia     $565
     Walter Benzija            $565
     Donna Lieberman           $525
     Julie Goldberg            $510
     Scott Ziluck              $510
     Debra Cohen               $500
     Andrew Saulitis           $495
     Neal Cohen                $435
     Carrie Essenfeld          $410
     Ligee Gu                  $325
     Paralegals             $95 to $125

The firm does not represent any interest adverse to the Debtor,
creditors, the trustee and the trust or its beneficiaries,
according to court filings.

Halperin can be reached through:

     Alan D. Halperin
     Halperin Battaglia Benzija, LLP
     40 Wall Street, 37th Floor
     New York, NY 10005
     Telephone: (212) 765-9100
     Facsimile: (212) 765-0964
     Email: ahalperin@halperinlaw.net

                        About Isolux Corsan

Based in Austin, Texas, Isolux Corsan, L.L.C. --
http://www.isoluxcorsan.com/-- is a global company in the
concessions, energy, construction and industrial services industry,
with a track record spanning over 80 years of professional
activity.  It operates in more than 35 countries on four
continents.  Isolux Corsan operates in the engineering and
construction business of large-scale road, rail, hydraulic and
energy infrastructures.  Isolux Corsan, is the outcome of the
take-over of Corsan-Corviam by Isolux Wat in 2004.  Its parent
company Grupo Isolux Corsan, S.A., sought bankruptcy protection on
July 29, 2016 (Bankr. S.D.N.Y. Case No. 16-12202).

Isolux Corsan sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. W.D. Tex. Case No. 17-52777) on Dec. 4, 2017.  In the
petition signed by Jose Antonio Alvarez Dodero, CEO and sole
manager, the Debtor estimated assets of $1 million to $10 million
and liabilities of $10 million to $50 million.  

Judge Ronald B. King presides over the case. Langley & Banack,
Incorporated, serves as counsel to the Debtor.

On June 8, 2018, the court confirmed the Debtor's Chapter 11 plan
of reorganization.  The plan became effective on July 8, 2018.  A
trust was created to effectuate and facilitate the implementation
the plan.  William Henrich was appointed to administer the trust.


JLM ENERGY: Voluntary Chapter 11 Case Summary
---------------------------------------------
Debtor: JLM Energy, Inc.
        3735 Placer Corporate Drive
        Rocklin, CA 95765

Business Description: JLM Energy -- https://jlmenergyinc.com --is
                      an energy technology company that created a
                      fully-integrated software platform and
                      energy ecosystem that optimizes energy use
                      and maximizes savings for customers.  The
                      ecosystem includes the market's only plug-
                      and-play energy storage product, monitoring
                      devices, algorithms and load controllers
                      that are all unified via a single software
                      platform.

Chapter 11 Petition Date: September 13, 2018

Case No.: 18-25811

Court: United States Bankruptcy Court
       Eastern District of California (Sacramento)

Judge: Hon. Robert S. Bardwil

Debtor's Counsel: Stephen M. Reynolds, Esq.
                  REYNOLDS LAW CORPORATION
                  424 2nd Street
                  Suite A
                  Davis, CA 95616
                  Tel: (530) 297-5030
                  Email: sreynolds@lr-law.com

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

Estimated Liabilities: $10 million to $50 million

The petition was signed by Kraig Clark, director.

The Debtor failed to include 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/caeb18-25811.pdf


JUDYCAT INC: Unsecured Creditors to be Paid 5% Under Exit Plan
--------------------------------------------------------------
Unsecured creditors of Judycat, Inc., will recover 5% of their
claims under the company's proposed plan to exit Chapter 11
protection.

Under the proposed reorganization plan, creditors holding allowed
Class 2 general unsecured claims will get five cents on the dollar
based on filed claims or the amount of debt listed in the company's
schedules of assets and liabilities.  Class 2 is impaired.

Meanwhile, Fundation Group, LLC will be paid 10% of its Class 1
secured claim starting February 2019.  Class 1 is also impaired
under the plan.

Payments and distributions under the plan will be funded by
Judycat's net operational income, according to its disclosure
statement filed on Sept. 6 with the U.S. Bankruptcy Court for the
Western District of Missouri.

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

     http://bankrupt.com/misc/mowb17-61330-35.pdf

                        About Judycat Inc.

Judycat, Inc. sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. W.D. Mo. Case No. 17-61330) on Dec. 12, 2017.  Judge
Cynthia A. Norton presides over the case.  At the time of the
filing, the Debtor estimated assets of less than $50,000 and
liabilities of less than $500,000.  Ted L. Tinsman, Esq., at
Douglas, Haun & Heidemann, P.C., serves as the Debtor's bankruptcy
counsel.

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


L&A AUTOMOTIVE: Sept. 26 Plan Confirmation Hearing Set
------------------------------------------------------
The U.S. Bankruptcy Court for the Northern District of New York has
conditionally approved the Disclosure Statement explaining L&A
Automotive Center, Inc.'s small business plan of reorganization.
The confirmation hearing will be held on September 26, 2018 at
10:30 a.m.  The last day to object to confirmation is September
19.

As previously reported by The Troubled Company Reporter, Class 3
under consists of the non-priority unsecured creditors. All
undisputed claims will be paid in full over the life of the Plan,
$786 for 60 months.

The Debtor will continue to operate with the same management and
pay the Plan responsibilities from general revenue sources. The
Debtor will obtain financing on the real property of the Debtor to
pay off the Plan responsibilities.

A copy of the Disclosure Statement is available at:

       http://bankrupt.com/misc/nynb17-11559-1-42.pdf  

L&A Automotive Center, Inc. filed for chapter 11 bankruptcy
protection (Bankr. N.D.N.Y. Case No. 17-11559) on August 22, 2017,
and is represented by Richard H. Weiskopf, Esq. of the Delorenzo
Law Firm.



L2NETWORKS CORP: Case Summary & 4 Unsecured Creditors
-----------------------------------------------------
Debtor: L2Networks Corp of Georgia
        235 W. Roosevelt Drive
        c/o Synips Infrastructure Holdings
        Albany, GA 31701

Business Description: L2Networks Corp of Georgia is a privately
                      held company in Albany, Georgia that
                      provides telcommunication services.

Chapter 11 Petition Date: September 14, 2018

Case No.: 18-11181

Court: United States Bankruptcy Court
       Middle District of Georgia (Albany)

Debtor's Counsel: Ronald B. Warren, Esq.
                  WHITEHURST BLACKBURN & WARREN
                  809 South Broad Street
                  Thomasville, GA 31792
                  Tel: 229-226-2161
                  Fax: 229-228-9014
                  E-mail: bankruptcy@wbwk.com

Total Assets: $3,055,350

Total Liabilities: $716,251

The petition was signed by Kraig Beahn, CEO, L2Networks Corp of
Georgia.

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

         http://bankrupt.com/misc/gamb18-11181.pdf


LAND O'LAKES: S&P Rates New Series C Preferred Stock Shares 'BB'
----------------------------------------------------------------
S&P Global Ratings assigned its 'BB' issue-level rating to Arden
Hills, Minn.-based Land O'Lakes Inc.'s proposed series C cumulative
redeemable preferred stock shares (final amount to be determined
upon close). The preferred stock will rank senior to the company's
common stock and S&P will treat it as 50% equity when calculating
financial ratios to the extent that the company's preferred equity
makes up less than 15% of its adjusted total capital (S&P expects
any excess preferred equity balance above the 15% threshold to be
negligible but would treat it as debt). The partial equity
treatment reflects the security's subordination to the company's
other debt instruments and the fixed nature of its dividend. Land
O'Lakes will use the proceeds from this issuance to pay down the
revolving credit facility and for general corporate purposes,
including pay down of receivables securitization facility.

Although Land O'Lakes participates in the low-margin crop inputs
wholesaling and dairy processing industries, it benefits from a
diverse portfolio of businesses, good brand awareness, a strong
cooperative membership base, and leading market positions, which
S&P believes help offset some of the earnings volatility inherent
in the company's agricultural commodity businesses (particularly
dairy). S&P expects the company to continue to increase its
earnings, in part through acquisitions, and improve its
debt-to-EBITDA closer to 2.5x over the next two years. S&P also
recognizes that these ratios will spike significantly at the end of
Land O'Lakes' first and third fiscal quarters because of working
capital borrowings, which the company consistently pays down by the
end of the year once it sells its built-up inventories.

  RATINGS LIST

  Land O'Lakes Inc.
   Issuer Credit Rating                   BBB-/Stable/--

  New Rating

  Land O'Lakes Inc.
   Preferred Stock
    Series C Cumulative Redeemable        BB


LEGACY RESERVES: Will Swap $130M Notes for New Conv. Senior Notes
-----------------------------------------------------------------
Legacy Reserves LP, Legacy Reserves Finance Corporation (the
"Issuers") and Legacy Reserves Inc. have entered into privately
negotiated exchange agreements with certain holders of the Issuers'
8.000% Senior Notes due 2020 and 6.625% Senior Notes due 2021,
pursuant to which the Issuers will exchange (i) approximately $21
million aggregate principal amount of the 2020 Senior Notes for
approximately $21 million aggregate principal amount of the
Issuers' new 8% Convertible Senior Notes due 2023 and approximately
105,000 shares of common stock, par value $0.01, of New Legacy and
(ii) $109 million aggregate principal amount of the 2021 Senior
Notes for $109 million aggregate principal amount of New Notes.

Legacy expects that the Exchange Transaction will close on Sept.
20, 2018.  The closing of the Exchange Transaction is subject to
certain closing conditions, including the closing of the corporate
reorganization pursuant to which Legacy will become a wholly owned
subsidiary of New Legacy.  The issuance of the Exchange Shares is
subject to the receipt of any required consents under Legacy's
credit agreement and term loan credit agreement.

The New Notes will be convertible into shares of Common Stock of
New Legacy at an initial conversion rate of 166.6667 shares per
$1,000 principal amount of New Notes, which is equal to an initial
conversion price of $6.00 per share of Common Stock.  The New Notes
may be converted in whole or in part prior to maturity, at the
option of the holder.

The New Notes will be convertible, at the option of the holders,
into shares of Common Stock at any time from the date of issuance
up until the close of business on the earlier of (i) the business
day prior to the date of a mandatory conversion notice, (ii) with
respect to a New Note called for redemption, the business day
immediately preceding the redemption date or (iii) the business day
immediately preceding the maturity date.  In addition, if a holder
exercises its right to convert on or prior to Sept. 19, 2019, such
holder will receive an early conversion payment in an amount of
cash equal to the remaining scheduled payments of interest and
accrued interest that would have been made on the New Notes being
converted from the date of early conversion until Sept. 19, 2019.

Subject to compliance with certain conditions, the Issuers have the
right to mandatorily convert all of the New Notes if the volume
weighted average price of the Common Stock equals or exceeds the
conversion price for at least 20 trading days (whether or not
consecutive) during any period of 30 consecutive trading days
commencing on or after the initial issuance date.

The New Notes will be guaranteed by New Legacy, Legacy Reserves GP,
LLC, the general partner of Legacy, and certain subsidiaries of
Legacy.

The New Notes and the shares of New Legacy's common stock issuable
upon conversion of the New Notes, if any, have not been registered
under the Securities Act of 1933, as amended and, unless so
registered, may not be offered or sold in the United States except
pursuant to an exemption from, or in a transaction not subject to,
the registration requirements of the Securities Act and applicable
state securities laws.

                   About Legacy Reserves LP

Legacy Reserves LP -- http://www.LegacyLP.com/-- is a master
limited partnership headquartered in Midland, Texas, focused on the
development of oil and natural gas properties primarily located in
the Permian Basin, East Texas, Rocky Mountain and Mid-Continent
regions of the United States.

Legacy Reserves reported a net loss attributable to unitholders of
$72.89 million in 2017, a net loss attributable to unitholders of
$74.82 million in 2016, and a net loss attributable to unitholders
of $720.5 million in 2015.  As of June 30, 2018, Legacy Reserves
had $1.51 billion in total assets, $1.76 billion in total
liabilities and a total partners' deficit of $250.98 million.

                           *    *    *

Moody's Investors Service affirmed Legacy Reserves LP's Corporate
Family Rating (CFR) at 'Caa2' and its senior unsecured notes rating
at 'Caa3'.  Legacy's 'Caa2' CFR reflects the company's high
leverage, weak liquidity and significant debt refinancing risk, as
reported by the TCR on Jan. 26, 2018.


LONG BLOCKCHAIN: Terminates Hashcove Acquisition Transaction
------------------------------------------------------------
Long Blockchain Corp. previously announced that it had entered into
a sale and purchase agreement with the shareholders of Hashcove
Limited, pursuant to which the Company would purchase the entire
issued share capital of Hashcove in exchange for issuing shares of
the Company's common stock to the Shareholders.  The Agreement also
provided that Kunal Nandwani, Hashcove's chief executive officer,
would become an executive officer and director of the Company.

The Company and the Shareholders have entered into a letter
agreement pursuant to which the parties mutually terminated the
Agreement effective as of Sept. 14, 2018.  The Company and
Shareholders agreed to release each other from certain claims and
liabilities arising out of or relating to the Agreement or the
transactions.  Each party also agreed to bear its own costs, fees,
and expenses in connection with the Agreement, the transactions
contemplated thereby, and the termination thereof.  Confidentiality
obligations of both the Company and the Shareholders survive
termination of the Agreement.

                 About Long Blockchain Corp.

Headquartered in Hicksville, New York, Long Blockchain Corp. --
http://www.longblockchain.com-- is focused on developing and
investing in globally scalable blockchain-based financial
technology solutions.  It is dedicated to becoming a significant
participant in the evolution of blockchain technology that creates
long-term value for its shareholders and the global community by
investing in and developing businesses that are "on-chain".
Blockchain technology is fundamentally changing the way people and
businesses transact, and the Company will strive to be at the
forefront of this dynamic industry, actively pursuing
opportunities.

Long Blockchain incurred a net loss of $15.21 million in 2017 and a
net loss of $10.44 million in 2016.  As of Dec. 31, 2017, Long
Bockchain had $3.23 million in total assets, $3.52 million in total
liabilities and a total stockholders' deficit of $292,982.

Marcum LLP, the Company's auditor since 2014, 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.


LOT MEDIA: Voluntary Chapter 11 Case Summary
--------------------------------------------
Debtor: Lot Media, LLC
        c/o John Wilson
        2555 E Camelback #400
        Phoenix, AZ 85016

Business Description: Lot Media, LLC is a privately held
                      company in Phoenix, Arizona.

Chapter 11 Petition Date: September 13, 2018

Case No.: 18-11139

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

Judge: Hon. Brenda K. Martin

Debtor's Counsel: Kent J. MacKinlay, Esq.
                  WARNOCK, MACKINLAY & CARMAN, PLLC
                  1019 S. Stapley Dr.
                  Mesa, AZ 85204
                  Tel: 480-898-9239
                  Fax: 480-833-2175
                  E-mail: kent@mackinlaylawoffice.com

Estimated Assets: $100,000 to $1 million

Estimated Liabilities: $1 million to $100 million

The petition was signed by John Wilson, manager.

The Debtor failed to include 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/azb18-11139.pdf


M & G USA: Files Chapter 11 Plan of Liquidation
-----------------------------------------------
M&G USA Corporation, et al., filed with the U.S. Bankruptcy Court
for the District of Delaware a joint Chapter 11 plan of liquidation
and disclosure statement.  

The Liquidation Plan provides the following classification and
treatment of claims:

   * Class 1: Priority Claims.  On the later of (A) the Effective
Date, or as soon as practical thereafter, and (B) the date on which
such Priority Claim becomes an Allowed Priority Claim, unless
otherwise agreed to by the U.S. Debtors, the Litigation Trustee or
the Purchaser (as applicable) and the Holder of an Allowed Priority
Claim (in which event such other agreement will govern), each
Holder of an Allowed Priority Claim shall receive on account of and
in full and complete settlement and release of such Claim, Cash in
the amount of such Allowed Priority Claim in accordance with
Section 1129(a)(9) of the Bankruptcy Code.  All Allowed Priority
Claims that are not due and payable on or before the Effective Date
shall be paid by the Litigation Trustee (A) first, from the
Estates' assets and (B) solely with respect to the Unsecured Claims
Pool Priority Claims, to the extent the Estates' assets are
insufficient to pay such Claims in full, from the Unsecured Claims
Pool, in each case, when such Claims become due and payable in the
ordinary course of business, or on an expedited basis pursuant to
Section 505(b) of the Bankruptcy Code upon request of the U.S.
Debtors or the Litigation Trustee, in accordance with the terms
thereof, or (ii) by the Purchaser to the extent such Claims are
Purchaser Priority Claims, provided, however, that any Purchaser
Priority Claims to the extent previously included in the CCP Budget
and funded by the Purchaser pursuant to an Advance (as defined in
the CCP DIP) shall be paid by the Estates and not the Purchaser.
Claims in Class 1 are Unimpaired.  Each Holder of an Allowed Claim
in Class 1 is conclusively presumed to have accepted the Plan and
is, therefore, not entitled to vote on the Plan.

   * Class 2: Secured Pre-Petition First Lien Claims.  The Secured
Pre-Petition First Lien Claims shall be Allowed in the amount of
the Pre-Petition First Lien Obligations.  Unless otherwise agreed
by the Holder of a Secured Pre-Petition First Lien Claim and the
U.S. Debtors, on the Closing Date each Holder of an Allowed Secured
Pre-Petition First Lien Claim, subject to the terms of the Plan, in
full and final satisfaction, settlement and release of, and in
exchange for, such Claim, shall receive such Holder's Pro Rata
share of the First Lien Payment.  Claims in Class 2 are Impaired.
Each Holder of an Allowed Claim in Class 2 is thus entitled to vote
on the Plan.

   * Class 3: Pre-Petition Second Lien Claims.  Unless otherwise
agreed by the Holder of a Pre-Petition Second Lien Claim and the
U.S. Debtors, on the Closing Date, the Pre-Petition Second Lien
Obligations shall be deemed indefeasibly satisfied in full.  Claims
in Class 3 are Impaired.  Each Holder of an Allowed Claim in Class
3 is thus entitled to vote on the Plan.

   * Class 4: Corpus Christi Mechanics' Lien Claims.  Unless
otherwise agreed by any Holder of a Corpus Christi Mechanics' Lien
Claim and the U.S. Debtors or the Purchaser (as applicable), each
Holder of an Allowed Corpus Christi Mechanics' Lien Claim, subject
to the terms of the Plan, in full and final satisfaction,
settlement and release of, and in exchange for, such Claim, shall
be paid in Cash, solely from the funds available in the Corpus
Christi Mechanics' Lien Reserve, and in accordance with the Corpus
Christi Mechanics' Lien Reserve Procedures.  Claims in Class 4 are
Impaired.  Each Holder of an Allowed Claim in Class 4 is thus
entitled to vote on the Plan.

   * Class 5: Secured Comerica Claims.  Unless otherwise agreed by
the Holder of a Secured Comerica Claim and the U.S. Debtors or the
Litigation Trustee (as applicable), on the Effective Date or as
soon as reasonably practicable thereafter, each Holder of an
Allowed Secured Comerica Claim, subject to the terms of the Plan,
in full and final satisfaction, settlement and release of, and in
exchange for, such Claim, shall be entitled to (a) such Holder's
Pro Rata share of the proceeds of the Comerica Collateral Accounts
until such Claims are satisfied in full and, to the extent that
such Claims remain unsatisfied, (b) such Holder's Pro Rata share of
the proceeds of the Comerica Adequate Protection Liens, up to the
amount of Diminution in Value suffered by such Holder, as
determined by the Bankruptcy Court, until such Claims are satisfied
in full.  Claims in Class 5 are Unimpaired.  Each Holder of an
Allowed Claim in Class 5 is conclusively presumed to have accepted
the Plan and is, therefore, not entitled to vote on the Plan.

   * Class 6: Macquarie Claims.  The Macquarie Claims shall be
deemed to be fully Secured and shall be Allowed in the aggregate
amount of $57,300,000, plus, to the extent not previously paid,
monthly 9% interest thereon commencing August 1, 2018.  Unless
otherwise agreed by any Holder of a Macquarie Claim and the U.S.
Debtors, on the Closing Date, each Holder of a Macquarie Claim,
subject to the terms of the Plan, in full and final satisfaction,
settlement and release of, and in exchange for, such Claim, shall
receive such Holder's Pro Rata share of such Allowed amount in Cash
from the Macquarie Payment.  Claims in Class 6 are Unimpaired.
Each Holder of an Allowed Claim in Class 6 is conclusively presumed
to have accepted the Plan and is, therefore, not entitled to vote
on the Plan.

   * Class 7: Other Secured Claims.  Class 7 consists of all Other
Secured Claims.  Unless otherwise agreed by any Holder of an Other
Secured Claim and the U.S. Debtors or the Litigation Trustee (as
applicable), on the later of (i) the Effective Date or as soon as
reasonably practicable thereafter and (ii) the date on which such
Other Secured Claim becomes an Allowed Claim, each Holder of an
Allowed Other Secured Claim shall receive the following treatment
at the option of the U.S. Debtors or the Litigation Trustee (as
applicable): (i) payment in full in Cash; (ii) delivery of the
collateral securing such Allowed Other Secured Claim and payment of
any interest thereon required to be paid under Section 506(b) of
the Bankruptcy Code; or (iii) such other recovery as is necessary
to render such Claim Unimpaired.  Claims in Class 7 are Unimpaired.
Each Holder of an Allowed Claim in Class 7 is conclusively
presumed to have accepted the Plan and is, therefore, not entitled
to vote on the Plan.

   * Class 8: General Unsecured Claims.  Unless otherwise agreed by
any Holder of a General Unsecured Claim and the U.S. Debtors or the
Litigation Trustee (as applicable), on the Effective Date or as
soon as reasonably practicable thereafter, each Holder of an
Allowed General Unsecured Claim, subject to the terms of the Plan,
in full and final satisfaction, settlement and release of, and in
exchange for, such Claim, shall receive its Pro Rata share of the
beneficial interests in the Litigation Trust Assets.  Claims in
Class 8 are Impaired.  Each Holder of an Allowed Claim in Class 8
is thus entitled to vote on the Plan.

   * Class 9: U.S. Debtor Intercompany Claims.  On the Effective
Date, all U.S. Debtor Intercompany Claims shall be released,
canceled or waived (including, potentially, by way of contribution
to capital).  No Distribution shall be made on account of the U.S.
Debtor Intercompany Claims.  Class 9 is Impaired. Each Holder of an
Allowed Claim in Class 9 is conclusively presumed to have rejected
the Plan and is, therefore, not entitled to vote on the Plan.

   * Class 10: Interests in Senior U.S. Debtors.  On the Effective
Date, all Interests in the Senior U.S. Debtors held by any Entity
will be cancelled.  Class 10 is Impaired.  Each Holder of an
Interest in Class 10 is conclusively presumed to have rejected the
Plan and is, therefore, not entitled to vote on the Plan.

   * Class 11: Interests in Subsidiary U.S. Debtors.  On the
Effective Date, all Interests in each of the Subsidiary U.S.
Debtors will be reinstated, subject to the Dissolution
Transactions.  Class 11 is Unimpaired. Each Holder of an Interest
in Class 11 is conclusively presumed to have accepted the Plan and
is, therefore, not entitled to vote on the Plan.

On the Effective Date, the Senior U.S. Debtors will issue the New
Equity Interests to the Litigation Trust.  Consistent with Section
III.B, of the Plan, each of the U.S. Debtors will be subject to one
or more Dissolution Transactions after the Effective Date at the
discretion of the Plan Administrator and in accordance with the
Litigation Trust Agreement.  Each U.S. Debtor shall continue to
exist after the transfer of the property of their Estates to the
Litigation Trust until dissolved by the Plan Administrator,
pursuant to a Dissolution Transaction.

On or prior to the Effective Date, the Litigation Trust shall be
established in accordance with the Litigation Trust Agreement for
the purpose of liquidating the Litigation Trust Assets, resolving
all Disputed Claims, making all distributions to Holders of Allowed
Claims in accordance with the terms of the Plan and otherwise
implementing the Plan.  

The deadline to file written objections to Confirmation of the Plan
is November 13, 2018, at 5:00 p.m. (prevailing Eastern Time).  The
Confirmation Hearing will commence on November 27, 2018, at 11:00
a.m. (prevailing Eastern Time).

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

      http://bankrupt.com/misc/deb17-12307-1813.pdf

                  About M & G USA Corporation

Founded in 1953, M&G Group is a privately owned chemical company in
Italy and is controlled through the holding company M&G Finanziaria
S.p.A.  The M&G Group -- specifically, its chemicals division, is a
producer of polyethylene terephthalate resin for packaging
applications.

M & G USA Corporation and affiliates sought Chapter 11 protection
(Bankr. D. Del. Lead Case No. 17-12307) on Oct. 30, 2017.  In the
petition signed by CRO Dennis Stogsdill, the Debtors estimated $1
billion to $10 billion both in assets and liabilities.

Judge Brendan L. Shannon presides over the cases.

Jones Day is the Debtors' bankruptcy counsel.  The Debtors hired
Pachulski Stang Ziehl & Jones LLP as conflicts counsel and
co-counsel; Crain Caton & James, P.C., as special counsel; Alvarez
& Marsal North America, LLC as restructuring advisor; Rothschild
Inc. and Rothschild S.p.A. as financial advisors and investment
bankers; and Prime Clerk LLC as administrative advisor.

On Nov. 13, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  The Committee retained
Milbank, Tweed, Hadley & McCloy LLP as its legal counsel; Cole
Schotz, as Delaware co-counsel; Berkeley Research Group, LLC, as
financial advisor; and Jefferies LLC, as investment banker.


M.F. ANWAR M.D.: Taps Sheehan & Nugent as Legal Counsel
-------------------------------------------------------
M.F. Anwar M.D. Inc. seeks approval from the U.S. Bankruptcy Court
for the Northern District of West Virginia to hire Sheehan &
Nugent, PLLC as its legal counsel.

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

Martin Sheehan, Esq., the attorney at Sheehan & Nugent who is
expected to handle the case, charges an hourly fee of $400.  

Paralegals charge $65 per hour.

Sheehan & Nugent received a retainer in the sum of $7,500.

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

Sheehan & Nugent can be reached through:

     Martin P. Sheehan, Esq.
     Sheehan & Nugent, PLLC
     41 15th Street
     Wheeling, WV 26003
     Tel: (304) 232-1064
     Fax: 304-232-1066
     Email: sheehanbankruptcy@wvdsl.net

                    About M.F. Anwar, M.D.

Headquartered in Moundsville, West Virginia, M.F. Anwar M.D. Inc.
-- http://www.anwareyecenter.com/-- operates the Anwar Eye Center,
a comprehensive eye care and outpatient facility licensed by the
state of West Virginia and certified by the Medicare program.
Anwar Eye Center has one full-time cataract specialist and four
part-time optometrists.  
                     
The Debtor filed for Chapter 11 bankruptcy protection (Bankr.
N.D.W.V. Case No. 18-00676) on July 17, 2018, listing $3,896,140 in
total assets and $1,069,771 in total liabilities.  The petition was
signed by M.F. Anwar, owner.  Martin P. Sheehan, Esq., at Sheehan &
Nugent PLLC, serves as the Debtor's bankruptcy counsel.


MEYZEN FAMILY: Voluntary Chapter 11 Case Summary
------------------------------------------------
Debtor: Meyzen Family Realty Associates, LLC
        46 Bedford Banksville Rd
        Bedford, NY 10506-2218

Business Description: Meyzen Family Realty Associates, LLC
                      filed as a Single Asset Real Estate (as
                      defined in 11 U.S.C. Section 101(51B)).
                      The company owns in fee simple a
                      real property located at 46 Bedford
                      Banksville Rd, Bedford, New York, valued
                      by the company at $2.8 million.

Chapter 11 Petition Date: September 13, 2018

Court: United States Bankruptcy Court
       Southern District of New York (White Plains)

Case No.: 18-23419

Judge: Hon. Robert D. Drain

Debtor's Counsel: Bruce H. Bronson, Jr., Esq.
                  BRONSON LAW OFFICE, P.C.
                  480 Mamaroneck Avenue
                  Harrison, NY 10528-0021
                  Tel: 877-385-7793
                  Fax: 888-908-6906
                  E-mail: ecf@bronsonlaw.net
                          hbbronson@bronsonlaw.net

Total Assets: $2,800,000

Total Liabilities: $1,450,000

The petition was signed by Barbara Meyzen, managing member.

The Debtor failed to include 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/nysb18-23419.pdf


MHT 1202: Taps Walker and Patterson as Counsel
----------------------------------------------
MHT 1202, LLC sought and obtained approval from the United States
Bankruptcy Court for the Southern District of Texas, Houston
Division, to employ Walker & Patterson, P.C. as counsel.

Counsel will render these services:

     (a) prepare and file any necessary complaint or complaints to
recover property of the estate;

     (b) render advice and counsel to the Debtor-In Possession;

     (c) prepare pleadings and documents for the use and sale of
property;

     (d) prepare, negotiate and draft documents required for a Plan
of Reorganization and the accompanying Disclosure Statement;

     (e) represent the Debtor-In- Possession at court hearings and
to perform all other legal services which may be necessary to
carry-out the provisions of Title 11 of the United States Code.

The current hourly rate of Johnie Patterson, the principal attorney
currently designated to represent the Debtor, is $425, along with
Miriam Goott whose hourly rate is $350.

Walker & Patterson and each of the attorneys to be employed, does
not represent any person or entity in connection with this
proceeding that has an adverse interest against the Debtor or his
estate. Accordingly, Walker & Patterson is a disinterested person
and is qualified to be retained under section 327(a) of the
Bankruptcy Code.

Walker & Patterson can be reached at:

     Johnie Patterson, Esq.
     WALKER & PATTERSON, P.C.
     P.O. Box 61301
     Houston, TX 77208-1301
     Tel: (713) 956-5577
     Fax: (713) 956-5570

                         About MHT 1202

MHT 1202, LLC owns four real estate properties in Houston and
Spring, Texas, having a total market value of $2 million.

MHT 1202 first filed for Chapter 11 bankruptcy protection (Bankr.
S.D. Tex. Case No. 18 33097) on June 5, 2018.  The case was
terminated July 11.

MHT 1202 again sought Chapter 11 protection (Bankr. S.D. TX. Case
No. 18-34019) on July 20, 2018.

Judge Eduardo V. Rodriguez is assigned to the case. In the petition
signed by Dustin Tucker, managing member, the Debtor estimated
$2,021,534 in assets and $2,290,648 in liabilities. The Debtor
tapped Johnie J. Patterson, Esq., at Walker & Patterson, P.C., as
counsel.



MULTI-SPECIALTY ENTERPRISES: Sept. 24 Plan Confirmation Hearing Set
-------------------------------------------------------------------
The U.S. Bankruptcy Court for the Middle District of Florida has
conditionally approved the Disclosure Statement explaining
Multi-Specialty Enterprises, LLC's plan of reorganization and
scheduled the hearing to consider final approval of the Disclosure
Statement and confirmation of the Plan for September 24, 2018 at
11:30 a.m.  The last day to Object to Confirmation is Sept. 17.

The Debtor's Plan will be funded by the rent it receives from OPES
Health Channelside, LLC.  Pursuant to the Plan, each Holder of an
Allowed Unsecured Claim will receive, on account of such Allowed
Claim, a Pro Rata Distribution of Cash from the Plan Trust.  To the
extent the Holder of an Allowed General Unsecured Claim receives
less than full payment on account of such Claim, the Holder of such
Claim may be entitled to assert a bad debt deduction or worthless
security deduction with respect to such Allowed Unsecured Claim.

A copy of the Disclosure Statement from PacerMonitor.com is
available at https://tinyurl.com/ya5b5sc4 at no charge.

              About Multi-Specialty Enterprises

Multi-Specialty Enterprises, LLC, sought protection under Chapter
11 of the Bankruptcy Code (Bankr. M.D. Fla. Case No. 18-02738) on
April 5, 2018.  In the petition signed by Victor D. Cruz, manager,
the Debtor estimated assets of less than $50,000 and liabilities of
less than $100,000.  The Debtor tapped Buddy D. Ford, P.A. as its
legal counsel.

No official committee of unsecured creditors has been appointed in
the Chapter 11 case of Multi-Speciality Enteprises, LLC as of May
9, according to a court docket.



NATIVE SPIRIT: Voluntary Chapter 11 Case Summary
------------------------------------------------
Debtor: Native Spirit Limited, LLC, an Arizona corporation
           dba Vektor Vodka, LLC
        447 W. Watkins Road, Suite 2
        Phoenix, AZ 85003

Business Description: Native Spirit Limited, LLC dba Vektor Vodka,

                      LLC -- http://vektorvodka.com- is a
                      privately held company in Phoenix, Arizona
                      in the distilled spirits business.  Vektor
                      Vodka is distilled seven times from Russian
                      winter wheat, using artesian spring water
                      from local aquifers.

Chapter 11 Petition Date: September 13, 2018

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

Case No.: 18-11154

Judge: Hon. Brenda K. Martin

Debtor's Counsel: Bryan A. Albue, Esq.
                  SHERMAN & HOWARD LLC
                  201 East Washington Street, Suite 800
                  Phoenix, AZ 85004-2327
                  Tel: 602-240-3016
                  Fax: 602-240-6600
                  E-mail: balbue@shermanhoward.com

Estimated Assets: $500,000 to $1 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Mark S. Williams, chief executive
officer.

The Debtor failed to include 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/azb18-11154.pdf


NCW PROPERTIES: ASI Approved as Financial Advisors
--------------------------------------------------
NCW Properties, LLC sought and obtained approval from the United
States Bankruptcy Court for the Northern District of Illinois to
employ ASI Advisors, LLC as its financial advisors.

ASI Advisors will render these services:

     a. assist in the development and preparation of business plan,
financial projections, cash flow budget, and other financial
reports;

     b. negotiate and communicate with the Debtor's various
stakeholders and parties-in-interest, including lenders, creditors,
potential investors, and other interested parties;

     c. identify opportunities to improve profitability, and assist
management in improving working capital utilization;

     d. assist in the identification of opportunities to improve
profitability and assist in management

     e. assist the Debtor in the management and enhancement of its
liquidity issues;

     f. assist the Debtor in seeking out potential sources of new
investment capital and funding, and in the development and
execution of restructuring options;

     g. assist management and counsel to the Debtor in preparing
and evaluating a potential plan of reorganization;

     h. assist the Debtor in the management and administration of
the chapter 11 bankruptcy process; and

     i. render any other financial services required to maximize
the value of the Debtor's estate.

The Company has agreed to pay these fees to ASI for the services
being provided:

     (i) A retainer advisory fee in the amount of $5,000 in cash,
payable upon the execution of this Agreement by both parties;

    (ii) An additional retainer advisory fee in the amount of $2,
500 is payable prior any formal filing of Chapter 11 proceedings
via the U.S. Bankruptcy Court;

   (iii) Professional fees at an hourly rate no less than $175 per
hour to no more than $225 per hour based upon the staff assigned to
this engagement and related tasks;

    (iv) A restructuring fee equal to $35,000 in the event NCW
completes a Restructuring following a Chapter it filing.  A
Restructuring Fee shall only be deemed earned and payable following
(a) the execution, confirmation, consummation and effectiveness of
a Plan of Reorganization pursuant to an order of the Bankruptcy
Court; or (b) in the case of a sale of all or substantially all of
the Company, pursuant to an order of the Bankruptcy Court;

     (v) A placement fee to solicit third parties for debt: (1)
1.00% of any gross debt via committed debtor-in-possession, credit
facility, liquidity facility, revolving facility, securitization,
or any other loan secured, and (2) 3.00% of any gross equity
secured.  The Placement Fee shall be payable at the closing of the
Placement;

    (vi) In the event of the completion of a 363 sale process of
the assets and/or equity, ASI will be paid a transaction fee equal
to 1.5% of the total transaction value associated with the
acquisition or merger payable upon the closing of a successful
acquisition, investment, or merger pursuant to a final Bankruptcy
Court order approving such sale; and

   (vii) Reimbursement of all necessary, reasonable and documented
third party out-of-pocket expenses incurred during this engagement,
including but not limited to, travel and lodging, direct
identifiable communication charges, working meals, courier
services, and other necessary expenditures.

The firm's Donald A. Stukes attests that he and ASI Advisors are
"disinterested" within the meaning of Bankruptcy Code section
101(14) (as modified by section 1107(b) of the Bankruptcy Code),
and have no connection with, and hold no interest adverse to, the
Debtor, its creditors, or any other party in interest, or their
respective attorneys or accountants, or the Office of the United
States Trustee or any person employed in the Office of the United
States Trustee, in the matters for which ASI Advisors is proposed
to be retained except as disclosed in the Retention Affidavit.

ASI Advisors can be reached at:

     Donald A. Stukes
     ASI Advisors, LLC
     White Plains, NY 10606
     Tel: (914) 234-6133
     Fax: (914) 234-0837
     Email: dstukes@asi-advisors.com

                   About NCW Properties, LLC

NCW Properties, LLC -- http://www.nascarcarwash.com/-- owns a car
washing business. Headquartered in Joliet, Illinois, NCW Properties
is an official NASCAR licensee and holds the exclusive license to
build, brand and operate NASCAR Car Washes across the US and
Canada.

NCW Properties, LLC sought Chapter 11 protection (Bankr. N.D. Ill.
Case No. 18-34019) on July 19, 2018. Judge Timothy A. Barnes is
assigned to the case. In the petition signed by Dean T. Tomich,
manager, the Debtor estimated between $100,000 to $500,000 in
assets and $1 million to $10 million in liabilities. The Debtor
tapped Phillip J. Block, Esq, and Alan L. Braunstein, Esq. at
Riemer & Braunstein LLP, as counsel.  ASI Advisors, LLC serves as
its financial advisors.



NCW PROPERTIES: Taps Riemer & Braunstein as Bankruptcy Counsel
--------------------------------------------------------------
NCW Properties, LLC sought and obtained approval from the United
States Bankruptcy Court for the Northern District of Illinois to
employ the law firm of Riemer & Braunstein LLP as bankruptcy
counsel to represent the Debtor in its chapter 11 case.

The Firm will render these services:

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

     (b) Attending meetings and negotiating with representatives of
creditors and other parties-in-interest and responding to creditor
inquiries;

     (c) Advising and assisting the Debtor in connection with any
potential asset disposition and sale, if warranted;

     (d) Assisting the Debtor in reviewing, estimating and
resolving claims asserted against the Debtor's estate;

     (e) Negotiating and preparing on behalf of the Debtor any sale
and/or plan of reorganization and all related documents;

     (f) Preparing necessary motions, applications, answers,
orders, reports, and papers necessary to the administration of the
estate; and

     (g) Performing all other bankruptcy-related legal services for
and providing all other legal advice to the Debtor that may be
necessary and proper in this proceeding.

The Firm received a retainer in the amount of $50,000.00 from which
$15,500.00 has been paid for services rendered in preparation of
the filing of chapter 11 case with the balance of $34,500.00 as
retainer for services to be rendered in connection with this
bankruptcy proceeding, pending allowance of compensation by this
Court.

The Firm attests that it has no connections with the Debtor, its
creditors, other parties in interest, their respective attorneys,
accountants and other professional persons, the United States
Trustee and any person employed in the office of such United States
Trustee.  However, the Firm may represent or may have represented
unsecured creditors from time to time in matters wholly unrelated
to the Debtor, and the Firm may serve as a professional person in
other matters, wholly unrelated to the Debtor or its case, in which
attorneys, accountants and other professional persons retained by
the Debtor, creditors or other parties in interest have also been
engaged, and certain creditors of the Debtor may also have been
creditors of other companies represented by the Firm in matters
wholly unrelated to the Debtor or its case.  Notwithstanding, the
Firm says it does not hold or represent any interest adverse to the
Debtor and is a "disinterested person," as that term is defined in
11 U.S.C. Section 101(14) (as modified by section 1107(b) of the
Bankruptcy Code), with respect to the Debtor.

The Firm can be reached at:

     Phillip J. Block, Esq.
     RIEMER & BRAUNSTEIN LLP
     71 S. Wacker, Suite 3557
     Chicago, IL 60606
     Tel: 312-780-1173
     Email: pblock@riemerlaw.com

          - and -

     Alan L. Braunstein, Esq.
     One Center Plaza
     Boston, MA 02108
     Tel: (617) 523-9000
     Fax: (617) 880-3456
     Email: abraunstein@riemerlaw.com

                   About NCW Properties, LLC

NCW Properties, LLC -- http://www.nascarcarwash.com/-- owns a car
washing business. Headquartered in Joliet, Illinois, NCW Properties
is an official NASCAR licensee and holds the exclusive license to
build, brand and operate NASCAR Car Washes across the US and
Canada.

NCW Properties, LLC sought Chapter 11 protection (Bankr. N.D. Ill.
Case No. 18-34019) on July 19, 2018. Judge Timothy A. Barnes is
assigned to the case. In the petition signed by Dean T. Tomich,
manager, the Debtor estimated between $100,000 to $500,000 in
assets and $1 million to $10 million in liabilities. The Debtor
tapped Phillip J. Block, Esq, and Alan L. Braunstein, Esq. at
Riemer & Braunstein LLP, as counsel.



NICHOLS BROTHER: Taps Koehler & Associates as CRO
-------------------------------------------------
Nichols Brothers, Inc., seeks approval from the U.S. Bankruptcy
Court for the Northern District of Oklahoma to hire a chief
restructuring officer.

Nichols Brothers proposes to employ Koehler & Associates, Inc., to
provide financial advisory, restructuring, crisis management, and
forensic accounting services in connection with the Chapter 11
cases filed by the company and its affiliates.

Prior to the bankruptcy filing, the Debtors retained Mark Jackson
as CRO.  Mr. Jackson resigned effective July 23, 2018, but remained
with the Debtors on a transitional basis until August 31, 2018.

Koehler & Associates will be paid $25,000 per month and an
additional $100,000 as consideration for successful completion of
its services.  

J. Bill Koehler, president of Koehler & Associates, disclosed in a
court filing that no principal, associate or employee of the firm
holds or maintains any interest adverse to the Debtors and their
estates.

Koehler & Associates can be reached through:

     J. Bill Koehler
     Koehler & Associates, Inc.
     2431 E. 51st St., Suite 503  
     Tulsa, OK 74105  
     Phone: (918) 748-9494

                     About Nichols Brothers

Nichols Brothers, Inc., and its subsidiaries are primarily focused
on oil and gas production operating 400 producing wells, which are
generally considered "stripper wells" in the industry.  The
business group is owned and operated by Richard and Orville
Nichols.  Nichols Brothers is headquartered in Tulsa, Oklahoma.

Nichols Brothers and its subsidiaries filed voluntary petitions
(Bankr. N.D. Okla. Lead Case No. 18-11123) on June 1, 2018. In the
petition signed by Richard Nichols, president, Nichols Brothers
disclosed $10,388 in assets and $32.87 million in liabilities. The
case is assigned to Judge Terrence L. Michael.  Gary M. McDonald,
Esq., Chad J. Kutmas, Esq., and Mary E. Kindelt, Esq., at McDonald
& Metcalf, LLP serve as the Debtors' counsel.

The U.S. Trustee for Region 20 on June 22, 2018, appointed an
official committee of unsecured creditors.  The Committee retained
Rosenstein Fist & Ringold, as counsel.


NIMBUS CONCEPTS: Taps Hilmas & Associates as Accountant
-------------------------------------------------------
Nimbus Concepts, LLC, seeks approval from the U.S. Bankruptcy Court
for the District of Colorado to hire Hilmas & Associates, LLC, as
its accountant.

The firm will assist the Debtor in keeping and preparing its
schedules, tax returns and tax-related documents; assist the Debtor
with its financial reports to the court and the U.S. trustee; and
provide income tax consulting services.

Aric Hilmas, managing member of Hilmas & Associates, is the
accountant who is anticipated to supervise or provide the
accounting services.  He will charge an hourly fee of $250.  

Mr. Hilmas disclosed in a court filing that his firm is
"disinterested" as defined in section 101(14) of the Bankruptcy
Code.

Hilmas & Associates can be reached through:

     Aric T. Hilmas
     Hilmas & Associates, LLC
     1371 Hecla Drive, Suite D110
     Louisville, CO 80027-2329
     Phone (303) 604-2191
     Fax (303) 604-2791
     Email aric@hilmascpa.com

                       About Nimbus Concepts

Nimbus Concepts, LLC, operates in the biotechnology sector.  It was
incorporated in 2011 and is based in Denver, Colorado.

Nimbus Concepts sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Colo. Case No. 17-21235) on Dec. 11,
2017.  In the petition signed by Mark Kraft, its member, the Debtor
estimated assets of less than $50,000 and liabilities of less than
$500,000.  Judge Kimberley H. Tyson presides over the case.
Wadsworth Warner Conrardy, P.C., is the Debtor's bankruptcy
counsel.


NNN 400 CAPITOL: Latest Plan Discloses Filing of Suit vs LR 400
---------------------------------------------------------------
NNN 400 Capitol Center 16 and its affiliates filed with the U.S.
Bankruptcy Court for the District of Delaware a disclosure
statement with respect to their second amended joint plan of
reorganization dated March 16, 2018.

This latest filing discloses that the Debtors have filed an
adversary proceeding against Little Rock -- 400 West Capitol Trust
(and other defendants), as well as an objection to the proof of
claim LR 400 filed in the Debtors' cases seeking to have the
Bankruptcy Court, determine exactly what amount the Debtors owe to
LR 400.

To effectuate the payment of creditors under the Plan, at their
sole discretion, the Debtors will either: (i) refinance the secured
debt of LR 400 or (ii) sell the Property. The Debtors will elect to
proceed by way of either a refinancing or sale within 30 days from
the date of the entry of an order of the Bankruptcy Court
determining the amount of the Debtors debt to LR 400 in the LR 400
Adversary Proceeding and the LR 400 Claim Objection.

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

      http://bankrupt.com/misc/deb16-12728-297-1.pdf

               About NNN 400 Capitol Center 16

NNN 400 Capitol Center 16, LLC and 23 of its affiliates sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. D. Del.
Lead Case No. 16-12728) on December 9, 2016.  The petitions were
signed by Charles D. Laird & Peggy Laird on behalf of Charles D.
Laird and Peggy Laird Revocable Trust dated April 21, 1999,
member.

On June 5, 2017, NNN 400 Capitol Center, LLC and seven other
affiliates of NNN 400 Capitol Center 16 filed Chapter 11 petitions.
The cases are jointly administered under Case No. 16-12728.

The cases are assigned to Judge Kevin Gross.

Whiteford, Taylor & Preston, LLC is the Debtors' bankruptcy counsel
while Rubin and Rubin, P.A. serves as their special counsel.

At the time of filing, NNN 400 Capitol Center 16, NNN 400 Capitol
Center 10 and NNN 400 Capitol Center 11 estimated both assets and
liabilities at $10 million to $50 million each.


NORDAM GROUP: Committee Hires Morrison & Foerster as Counsel
------------------------------------------------------------
The Official Committee of Unsecured Creditors of The Nordam Group,
Inc., and its debtor-affiliates seeks authorization from the U.S.
Bankruptcy Court for the District of Delaware to retain Morrison &
Foerster LLP, as counsel to the Committee.

The Committee requires Morrison & Foerster to:

   a. advise the Committee in connection with its powers and
      duties under the Bankruptcy Code, the Bankruptcy Rules, and
      the Local Rules;

   b. assist and advise the Committee in its consultation with
      the Debtors relative to the administration of these cases;

   c. attend meetings and negotiate with the representatives of
      the Debtors and other parties-in-interest;

   d. assist and advise the Committee in its examination and
      analysis of the conduct of the Debtors' affairs;

   e. assist and advise the Committee in connection with any sale
      of the Debtors' assets pursuant to section 363 of the
      Bankruptcy Code;

   f. assist the Committee in the review, analysis and
      negotiation of any chapter 11 plan(s) of reorganization or
      liquidation that may be filed and assist the Committee in
      the review, analysis and negotiation of the disclosure
      statement accompanying any such plan(s);

   g. take all necessary action to protect and preserve the
      interests of the Committee, including: (i) possible
      prosecution of actions on its behalf; (ii) if appropriate,
      negotiations concerning all litigation in which the
      Debtors are involved; and (iii) if appropriate, review and
      analysis of claims filed against the Debtors' estates;

   h. prepare on behalf of the Committee all necessary motions,
      applications, answers, orders, reports, replies, responses,
      and papers in support of positions taken by the Committee;

   i. appear, as appropriate, before the Bankruptcy Court, the
      appellate courts, and the U.S. Trustee, and protecting the
      interests of the Committee before those courts and before
      the U.S. Trustee; and

   j. perform all other necessary legal services in these cases.

Morrison & Foerster will be paid at these hourly rates:

     Partners                         $945 to $1,400
     Senior Counsels/Of Counsels      $800 to $1,325
     Associates                       $475 to $875
     Paraprofessionals                $230 to $380

Morrison & Foerster will also be reimbursed for reasonable
out-of-pocket expenses incurred.

In accordance with Appendix B-Guidelines for Reviewing Applications
for Compensation and Reimbursement of Expenses Filed under 11
U.S.C. Sec. 330 for Attorneys in Larger Chapter 11 Cases, the
following is provided in response to the request for additional
information:

   Question:  Did you agree to any variations from, or
              alternatives to, your standard or customary billing
              arrangements for this engagement?

   Response:  No.

   Question:  Do any of the professionals included in this
              engagement vary their rate based on the geographic
              location of the bankruptcy case?

   Response:  No.

   Question:  If you represented the client in the 12 months
              prepetition, disclose your billing rates and
              material financial terms for the prepetition
              engagement, including any adjustments during the 12
              months prepetition. If your billing rates and
              material financial terms have changed postpetition,
              explain the difference and the reasons for the
              difference.

   Response:  Not applicable.

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

   Response:  The Committee Chair has approved Morrison &
              Foerster's prospective budget and staffing plan for
              August 2018.

Lorenzo Marinuzzi, a partner at Morrison & Foerster, assured the
Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and (a) is not
creditors, equity security holders or insiders of the Debtors; (b)
has not been, within two years before the date of the filing of the
Debtors' chapter 11 petition, directors, officers or employees of
the Debtors; and (c) does not have an interest materially adverse
to the interest of the estate or of any class of creditors or
equity security holders, by reason of any direct or indirect
relationship to, connection with, or interest in, the Debtors, or
for any other reason.

Morrison & Foerster can be reached at:

         Lorenzo Marinuzzi, Esq.
         Jonathan I. Levine Esq.
         Todd M. Goren Esq.
         MORRISON & FOERSTER LLP
         250 West 55th Street
         New York, NY 10019-9601
         Tel: (212) 468-8000
         Fax: (212) 468-7900
         E-mail: lmarinuzzi@mofo.com
                 jonlevine@mofo.com
                 tgoren@mofo.com

                    About The Nordam Group

Founded in 1969 on family values with multiple,
strategically-located operations and customer support facilities
around the world, Tulsa-based NORDAM is a leading independently
owned aerospace company.  The firm designs, certifies and
manufactures integrated propulsion systems, nacelles and thrust
reversers for business jets; builds composite aircraft structures,
interior shells, custom cabinetry and radomes; and manufactures
aircraft transparencies, such as cabin windows, wing-tip lens
assemblies and flight deck windows.  NORDAM also is a major
third-party provider of maintenance, repair and overhaul services
to the military, commercial airline and air freight markets.

The NORDAM Group, Inc., and certain of its affiliates filed for
Chapter 11 protection (Bankr. D. Del. Lead Case No. 18-11699) on
July 22, 2018.  In the petition signed by CRO John C. DiDonato, The
NORDAM Group estimated assets of $500 million to $1 billion and
liabilities of $100 million to $500 million.

The Debtors tapped Weil Gotshal & Manges LLP and Richards, Layton &
Finger, P.A., as counsel; Davis Graham & Stubbs LLP, as special
counsel; Huron Consulting, LLC, as financial advisor; Guggenheim
Securities, LLC, as investment banker; and Epiq Corporate
Restructuring, LLC, as the claims and noticing agent.

On Aug. 1, 2018, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  The Committee retained
Cole Schotz P.C. and Morrison & Foerster LLP as its legal counsel.


NORDAM GROUP: Committee Seeks to Hire Cole Schotz as Co-Counsel
---------------------------------------------------------------
The Official Committee of Unsecured Creditors of The Nordam Group,
Inc., and its debtor-affiliates seeks authorization from the U.S.
Bankruptcy Court for the District of Delaware to retain Cole Schotz
P.C., as co-counsel and conflict counsel to the Committee.

The Committee requires Cole Schotz to:

   a. serve as Delaware co-counsel to the Committee;

   b. serve as conflicts counsel to the Committee in conflicts
      matters as designated by Morrison & Foerster and the
      Committee, with powers including, but not limited to, the
      ability to litigate against and negotiate with entities
      against which Morrison & Foerster is precluded from
      appearing adverse or otherwise concludes that they would
      prefer that Cole Schotz handle the matter;

   c. provide legal advice with respect to the Committee's
      powers, rights, duties, and obligations in the Chapter 11
      Cases;

   d. assist and advise the Committee in its consultations with
      the Debtors regarding the administration of the Chapter 11
      Cases;

   e. assist the Committee in reviewing and negotiating terms for
      unsecured creditors with respect to (i) the execution of a
      debtor-in-possession financing facility and the use of cash
      collateral, (ii) the sale of the Debtors' assets, including
      negotiating bid procedures and proposed asset purchase
      agreements, and (iii) other requests for relief which would
      impact unsecured creditors;

   f. advise the Committee on the corporate aspects of the
      Debtors' reorganization or liquidation and the plan(s) or
      other means to effect reorganization or liquidation as may
      be proposed in connection therewith, and participation in
      the formulation of any such plan(s) or means of
      implementing reorganization or liquidation, as necessary;

   g. take all necessary actions to protect and preserve the
      estates of the Debtors for the benefit of creditors,
      including the investigation of the acts, conduct, assets,
      liabilities, and financial condition of the Debtors, the
      investigation of the prior operation of the Debtors'
      businesses and the investigation and prosecution of estate
      claims, causes of action, and any other matters relevant to
      the Chapter 11 Cases;

   h. prepare on behalf of the Committee all necessary motions,
      applications, complaints, answers, orders, reports, papers
      and other pleadings and filings in connection with the
      Committee's duties in the Chapter 11 Cases;

   i. advise and represent the Committee in hearings and other
      judicial proceedings in connection with all necessary
      motions, applications, objections and other pleadings, and
      otherwise protecting the interests of those represented by
      the Committee; and

   j. perform all other necessary legal services as may be
      required and authorized by the Committee that are in the
      best interests of general unsecured creditors.

Cole Schotz will be paid at these hourly rates:

     Members/Special Counsel/Of Counsel       $435 to $950
     Associates                               $275 to $525
     Paralegals                               $200 to $310
     Litigation Support Specialists           $305 to $405

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

In accordance with Appendix B-Guidelines for Reviewing Applications
for Compensation and Reimbursement of Expenses Filed under 11
U.S.C. Sec. 330 for Attorneys in Larger Chapter 11 Cases, the
following is provided in response to the request for additional
information:

   Question:  Did you agree to any variations from, or
              alternatives to, your standard or customary billing
              arrangements for this engagement?

   Response:  No.

   Question:  Do any of the professionals included in this
              engagement vary their rate based on the geographic
              location of the bankruptcy case?

   Response:  No.

   Question:  If you represented the client in the 12 months
              prepetition, disclose your billing rates and
              material financial terms for the prepetition
              engagement, including any adjustments during the 12
              months prepetition. If your billing rates and
              material financial terms have changed postpetition,
              explain the difference and the reasons for the
              difference.

   Response:  No.

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

   Response:  Cole Schotz is in the process of developing a
              prospective budget and staffing plan for the
              Committee's review and approval.

Norman L. Pernick, a partner at Cole Schotz, assured the Court that
the firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code and (a) is not creditors,
equity security holders or insiders of the Debtors; (b) has not
been, within two years before the date of the filing of the
Debtors' chapter 11 petition, directors, officers or employees of
the Debtors; and (c) does not have an interest materially adverse
to the interest of the estate or of any class of creditors or
equity security holders, by reason of any direct or indirect
relationship to, connection with, or interest in, the Debtors, or
for any other reason.

Cole Schotz can be reached at:

     Norman L. Pernick, Esq.
     J. Kate Stickles, Esq.
     COLE SCHOTZ P.C.
     500 Delaware Avenue, Suite 1410
     Wilmington, Delaware 19801
     Telephone: (302) 652-3131
     Facsimile: (302) 652-3117
     E-mail: npernick@coleschotz.com
             kstickles@coleschotz.com

                    About The Nordam Group

Founded in 1969 on family values with multiple,
strategically-located operations and customer support facilities
around the world, Tulsa-based NORDAM is a leading independently
owned aerospace company. The firm designs, certifies and
manufactures integrated propulsion systems, nacelles and thrust
reversers for business jets; builds composite aircraft structures,
interior shells, custom cabinetry and radomes; and manufactures
aircraft transparencies, such as cabin windows, wing-tip lens
assemblies and flight deck windows. NORDAM also is a major
third-party provider of maintenance, repair and overhaul services
to the military, commercial airline and air freight markets.

The NORDAM Group, Inc. and certain of its affiliates filed for
Chapter 11 protection (Bankr. D. Del. Lead Case No. 18-11699) on
July 22, 2018. In the petition signed by CRO John C. DiDonato, The
NORDAM Group estimated assets of $500 million to $1 billion and
liabilities of $100 million to $500 million.

The Debtors tapped Weil Gotshal & Manges LLP and Richards, Layton &
Finger, P.A., as counsel; Davis Graham & Stubbs LLP, as special
counsel; Huron Consulting, LLC as financial advisor; Guggenheim
Securities, LLC as investment banker; and Epiq Corporate
Restructuring, LLC, as the claims and noticing agent.

On Aug. 1, 2018, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  The committee tapped
Cole Schotz P.C. and Morrison & Foerster LLP as its legal counsel.


NORDAM GROUP: Seeks Approval to Hire Grant Thornton
---------------------------------------------------
The NORDAM Group, Inc., seeks approval from the U.S. Bankruptcy
Court for the District of Delaware to hire Grant Thornton LLP.

The firm will provide accounting, tax and audit services to the
company and its affiliates in their Chapter 11 cases.  Grant
Thornton will be paid according to this fee arrangement:

  (a) The discounted hourly rate as negotiated with the Debtors for
professional tax compliance services rendered with respect to the
taxable year ended December 31, 2017 is $250 per hour.   

  (b) The discounted hourly rate as negotiated with the Debtors for
performing a limited-scope audit of financial statements of The
NORDAM Group, Inc. Employees' 401(k) Plan as of December 31, 2017
is $215 per hour.  

  (c) The discounted hourly rate as negotiated with the Debtors for
GAAP accounting consulting services is $350 per hour.

Meanwhile, general tax consulting work, which include calculating
projected taxable income for the tax year ending December 31, 2018,
and responding to questions regarding tax implications of various
transactions, will also be paid on an hourly basis:

     Professional              Discounted Hourly Rate
     ------------              ----------------------
     Partner/Managing Director         $475
     Senior Manager                    $425  
     Manager                           $375
     Senior Associate                  $300
     Associate                         $225

Denece Van Pelt, managing director of Grant Thornton, disclosed in
a court filing that the firm is "disinterested" as defined in
section 101(14) of the Bankruptcy Code.

Grant Thornton can be reached through:

     Denece Van Pelt
     Grant Thornton LLP
     2431 East 61st Street, Suite 500
     Tulsa, OK 74136
     Tel: +1 918-877-0800
     Fax: +1 918-877-0805

                      About The Nordam Group

Founded in 1969 on family values with multiple, strategically
located operations and customer support facilities around the
world, Tulsa-based NORDAM is a leading independently owned
aerospace company.  The firm designs, certifies and manufactures
integrated propulsion systems, nacelles and thrust reversers for
business jets; builds composite aircraft structures, interior
shells, custom cabinetry and radomes; and manufactures aircraft
transparencies, such as cabin windows, wing-tip lens assemblies and
flight deck windows.  NORDAM also is a major third-party provider
of maintenance, repair and overhaul services to the military,
commercial airline and air freight markets.

The NORDAM Group, Inc., and certain of its affiliates filed for
Chapter 11 protection (Bankr. D. Del. Lead Case No. 18-11699) on
July 22, 2018.  In the petition signed by CRO John C. DiDonato, The
NORDAM Group estimated assets of $500 million to $1 billion and
liabilities of $100 million to $500 million.

The Debtors tapped Weil Gotshal & Manges LLP and Richards, Layton &
Finger, P.A., as counsel; Huron Consulting, LLC, as financial
advisor; Guggenheim Securities, LLC, as investment banker; and Epiq
Corporate Restructuring, LLC, as the claims and noticing agent.


NORDAM GROUP: Seeks to Hire Davis Graham as Special Counsel
-----------------------------------------------------------
The Nordam Group, Inc., and its debtor-affiliates seek authority
from the U.S. Bankruptcy Court for the District of Delaware to
employ Davis Graham & Stubbs LLP, as special counsel to the
Debtors.

The Committee requires Davis Graham to render non-bankruptcy
aviation, corporate, and litigation legal services to the Debtors
under the supervision of the Restructuring Committee and the CRO
through the direction of the officers of the Debtors, and such
services may involve non-bankruptcy legal assistance in
consummating certain transactions that may arise out of the chapter
11 cases.

Davis Graham will be paid at these hourly rates:

         Partners             $375 to $560
         Associates           $260 to $370
         Paralegals           $140 to $290

On July 20, 2018, Davis Graham received a $120,000 retainer from
the Debtors. As of the Petition Date, the balance of the retainer
was $120,000.  Davis Graham was not owed any fees or expense
reimbursement by the Debtors as of the Petition Date.

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

Albert J. Givray, a partner at Davis Graham & Stubbs, assured the
Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtors and their estates.

Davis Graham can be reached at:

     Albert J. Givray, Esq.
     DAVIS GRAHAM & STUBBS LLP
     1550 Seventeenth Street, Suite 500
     Denver, CO 80202
     Tel: (303) 892-9400
     Fax: (303) 893-1379

                   About The Nordam Group

Founded in 1969 on family values with multiple,
strategically-located operations and customer support facilities
around the world, Tulsa-based NORDAM is a leading independently
owned aerospace company.  The firm designs, certifies and
manufactures integrated propulsion systems, nacelles and thrust
reversers for business jets; builds composite aircraft structures,
interior shells, custom cabinetry and radomes; and manufactures
aircraft transparencies, such as cabin windows, wing-tip lens
assemblies and flight deck windows.  NORDAM also is a major
third-party provider of maintenance, repair and overhaul services
to the military, commercial airline and air freight markets.

The NORDAM Group, Inc., and certain of its affiliates filed for
Chapter 11 protection (Bankr. D. Del. Lead Case No. 18-11699) on
July 22, 2018.  In the petition signed by CRO John C. DiDonato, The
NORDAM Group estimated assets of $500 million to $1 billion and
liabilities of $100 million to $500 million.

The Debtors tapped Weil Gotshal & Manges LLP and Richards, Layton &
Finger, P.A., as counsel; Davis Graham & Stubbs LLP, as special
counsel; Huron Consulting, LLC as financial advisor; Guggenheim
Securities, LLC as investment banker; and Epiq Corporate
Restructuring, LLC, as the claims and noticing agent.

On Aug. 1, 2018, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  The committee tapped
Cole Schotz P.C. and Morrison & Foerster LLP as its legal counsel.


NORTH CAROLINA FURNITURE: To Pay Unsecs. Monthly from Net Income
----------------------------------------------------------------
North Carolina Furniture Direct I, Ltd., filed a disclosure
statement in support of its chapter 11 plan dated Sept. 7, 2018.

Class 10 under the plan consists of all general vendor claims for
which there is no collateral, plus the unsecured portion of any
under-secured claim, including the Edison and Fritz Byrne claims.
Monthly payments to holders of general unsecured claims will be on
a pro rata basis from the Net Income, after payment of allowed
claims of Classes 1 through 9.

While predicting future sales and expenses can be unreliable, the
Debtor's more than 20 years of operation provide a better
historical basis for projections of Net Operating Income than for
many Chapter 11 Debtors-in-Possession. The Plan Projections, which
is based on average monthly income and expenses for the periods
2016, 2017 and the pre-petition portion of 2018, suggest that over
a five year period the Debtor can generate sufficient funds to
satisfy all Classes of Claims entitled to priority payment of
unsecured claims (Classes 1 through 3) and payment of secured
claims.

In order to maintain the Debtor's ability to make disbursements of
payments required under the Plan in the event of adverse market
conditions or other unforeseen expenses, Debtor will accumulate a
reserve of $75,000. Debtor will create the reserve by escrowing
$6,250 per month, capped at $75,000. The 60th and final Plan
payment will include the unused portion of the Reserve if any.

Members of the Studdard Family, or an entity formed for the
purpose, will contribute new value in the amount of $100,000 to
acquire the equity interest of the Debtor. Debtor anticipates that
an alter ego cause of action filed by Edison Cement Corp, which has
been removed from a Hays County, Texas, District Court, will have
to be resolved through summary judgment, trial or appeal. In
addition, Debtor anticipates objecting to the proof of claim filed
by Edison Cement Corp., both as to the amount of the claim, as well
as the validity, priority, and value of an asserted secured claim.

The Debtor believes that but for the Edison Cement claim,
sufficient revenues will be generated, and operating expenses
contained, during the 5-year term of the Plan to enable the Debtor
to fund substantial payments of allowed claims under the Plan.
However, the Edison claim asserts that Edison is secured by
existing property of the estate Edison values at $1,000,000. The
ability of the Debtor to fund the Plan would be significantly
impaired by allowance of any significant portion of the alleged
secured claim.

Some possible outcomes of the Alter Ego Litigation could clearly
affect the Debtor's effort to reorganize and operate. Debtor
intends to intervene in the removed adversary to determine what
interest the bankruptcy estate may or may not have in the assets of
the defendants in the removed action.

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

     http://bankrupt.com/misc/txwb18-10595-62.pdf

              About North Carolina Furniture

North Carolina Furniture Direct I Ltd. owns a furniture store in
San Marcos, Texas, offering a vast selection of living, dining and
bedroom furniture, mattresses & decorative accents.

North Carolina Furniture sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. W.D. Tex. Case No. 18-10595) on May 11,
2018. At the time of the filing, the Debtor estimated assets of $1
million to $10 million and liabilities of $1 million to $10
million.

Judge Tony M. Davis presides over the case.


OPEN ROAD: Taps Donlin Recano as Claims Agent
---------------------------------------------
Open Road Films, LLC, received approval from the U.S. Bankruptcy
Court for the District of Delaware to hire Donlin, Recano &
Company, Inc., as claims and noticing agent.

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

The firm's hourly rates for professional services are:
  
     Executive Staff                         No charge
     Senior Bankruptcy Consultant              $175
     Case Manager                              $140
     Technology/Programming Consultant          $90
     Consultant                                 $80
     Clerical                                   $45

Prior to the Petition Date, the Debtors provided Donlin a retainer
in the sum of $75,000, of which $8,824 was for the firm's
pre-bankruptcy services.

Donlin is "disinterested" 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 Open Road

Open Road Films, LLC, together with its affiliated debtors, is an
independent distributor of motion pictures in the United States and
licenses motion pictures in ancillary markets, principally to home
entertainment, pay television, subscription and transactional
video-on-demand, free television, and other non-theatrical
entertainment distribution markets.

Open Road Films, LLC, and its affiliates sought Chapter 11
protection (Bankr. D.Del. Lead Case No. 18-12012) on Sept. 6,
2018.

Open Road reported total estimated assets of $100 million to $500
million and total estimated debt of $100 million to $500 million.

Hon. Laurie Selber Silverstein is the case judge.

Young Conaway Stargatt & Taylor, LLP, led by Robert F. Poppiti,
Jr., Esq., Michael R. Nestor, Esq., Sean M. Beach, Esq., Ian J.
Bambrick, Esq. serves as counsel to the Debtors.  Klee, Tuchin,
Bogdanoff & Stern LLP, led by Michael L. Tuchin, Esq., Jonathan M.
Weiss, Esq., Sasha M. Gurvitz, Esq. also serves as counsel to the
Debtors.  FTI Consulting, Inc. acts as restructuring advisors and
Donlin Recano & Company is claims and noticing agent to the
Debtors.


OUTPUT SERVICES: S&P Affirms 'B' ICR, Outlook Stable
----------------------------------------------------
S&P Global Ratings affirmed its 'B' issuer credit rating on Output
Services Group Inc. The outlook is stable.

S&P said, "At the same time, we affirmed our 'B' issue-level rating
on Output Services Group Inc.'s senior secured facility. The senior
secured facility includes a $15 million revolving credit facility
due 2023, a $291.9 million first-lien term loan due 2024, and a
$100 million delayed draw term loan due 2024 (we expect $50 million
to remain undrawn at the time of closing). The recovery rating on
the facility remains '3', indicating our expectation for meaningful
(50% to 70%; rounded estimate: 55%) recovery in the event of
default. We assigned a 'CCC+' issue-level rating and '6' recovery
rating to the company's $52.5 million second-lien term loan due
2025. The '6' recovery rating indicates our expectation for
negligible (0% to 10%; rounded estimate: 0%) recovery in the event
of default.

"Our rating affirmation is based on our expectation that Output
Service Group will continue to expand its earnings profile,
generate moderate free cash flow, and improve its credit metrics
over the next year despite a near-term decline related to a series
of contracted tuck-in acquisitions. Over the past few years, the
company has made substantial investments in its platform and
improvements in cost efficiencies to support its aggressive growth
strategy. We expect this to translate into improved operating
leverage and facilitate enhanced scale going forward. We estimate
pro forma adjusted debt leverage will be in the mid-to-high-8x area
for the fiscal year ending Dec. 31, 2018, before improving to the
low-7x area by year-end 2019. Due to its recent acquisitions, we
expect the company to generate negative free operating cash flow
(FOCF) of $15 million to $20 million by the end of 2018. However,
we expect the company to generate at least $15 million in positive
free cash flow by the end of 2019.

"The stable outlook reflects our expectation that increased
operational efficiency from previous platform investments,
scale-driven economics, and contributions from contracted
acquisitions will support EBITDA margin expansion and deleveraging
over the next year. Despite the added interest expense from the
incremental debt issuance, we expect the company to generate at
least $15 million in free cash flow over the next year.

"We could lower the rating over the next year if debt to EBITDA
remained above 7x or FOCF to debt failed to improve beyond the
low-single-digit percent area. We believe this could occur if the
company demonstrated more aggressive financial policies by making
additional debt-financed acquisitions rather than actively
deleveraging. We could also lower the ratings if operating
performance deteriorated, such as EBITDA margins declining to the
low-to-mid teen percentage area due to unmet revenue expectations
or losses in market share to larger competitors.

"While unlikely, we would consider raising the rating if OSG were
to significantly increase its scale and maintain solid operating
performance, while committing to and maintaining leverage below 5x
on a sustained basis."


PAC ANCHOR: Has Until Dec. 11 to Exclusively File Plan
------------------------------------------------------
The Hon. Ernest M. Robles of the U.S. Bankruptcy Court for the
Central District of California has extended, at the behest of Pac
Anchor Transportation, Inc., consisting of the Merger of Pac Anchor
Transportation Inc. and Green Anchor Lines Inc., to extend until
the exclusivity period for the Debtor to file a plan of
reorganization to Dec. 11, 2018, from Aug. 13, 2018.

As reported by the Troubled Company Reporter on Aug. 22, 2018, a
Class Action was commenced in the Superior Court of the State Court
of California, County of Los Angeles, titled "Carlos Mosquera and
Juan Francisco Rodriguez v. Pac Anchor Transportation, Inc., a
Corporation and Does one through fifty, inclusive, Case No.
BC664927," prior to the commencement of Debtor's bankruptcy case.
In addition to the Class Action, the Debtor had one additional
lawsuit pending on the Petition Date.  On Sept. 5, 2018, the
Attorney General of the State of California commenced "People of
the State of California, ex rel. Xavier Becerra v. Pac
Transportation, Inc., et al., Case No. BC397600," before the
Superior Court of California, County of Los Angeles.  the Debtor
said it would unable to propose a plan of reorganization until at
least either the Class Action or the California lawsuit are
resolved by adjudication to a non-appealable judgment or by
agreement of the parties.  

A copy of the court order is available at:

            http://bankrupt.com/misc/cacb17-18213-328.pdf

                  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.


PACHANGA INC: Case Summary & 20 Largest Unsecured Creditors
-----------------------------------------------------------
Lead Debtor: Pachanga, Inc.
             dba FIKA
             824 10th Avenue
             New York, NY 10019

Business Description: Fika -- https://www.fikanyc.com -- is a
                      Manhattan-based coffee chain heavily
                      inspired by Swedish heritage and flavors
                      with an innovative and modern twist.
                      FIKA opened its doors to its very first
                      location at Central Park South, on
                      Manhattan's 58th street in September of
                      2006.
                     
Chapter 11 Petition Date: September 14, 2018

Affiliated entities filed voluntary petitions seeking relief under
Chapter 11 of the Bankruptcy Code:

     Debtor                                   Case No.
     ------                                   --------
     Pachanga, Inc. (Lead Debtor)             18-12767
     Corossol FIKA Tower LLC                  18-12768
     Corossol LLC                             18-12769
     Corossol Tribeca LLC                     18-12770
     FIKA 41 W 58th Street LLC                18-12771
     FIKA 66 Pearl Street LLC                 18-12772
     FIKA 141 W 41st Street LLC               18-12773
     FIKA 157 7th Avenue LLC                  18-12774
     FIKA 824 10th Ave LLC                    18-12775
     FIKA Catering LLC                        18-12776
     FIKA Espresso Bars LLC                   18-12777
     FIKA Tribeca LLC                         18-12778
     FIKA Web Orders LLC                      18-12779
     MILA Solutions LLC                       18-12780

Court: United States Bankruptcy Court
       Southern District of New York (Manhattan)

Judge: Hon. Michael E. Wiles

Debtor's Counsel: Hanh V. Huynh, Esq.
                  RUBIN LLC
                  345 Seventh Avenue, 21st Floor
                  New York, NY 10001
                  Tel: 212-390-8272
                  Fax: 212-390-8273
                  E-mail: hhuynh@rubinlawllc.com

                    - and -

                  Paul Rubin, Esq.
                  RUBIN LLC
                  345 Seventh Avenue, 21st Floor
                  New York, NY 10001
                  Tel: (212) 390-8054
                  Fax: (212) 390-8064
                  E-mail: prubin@rubinlawllc.com

Pachanga's Total Assets: $526,539

Pachanga's Total Liabilities: $13,329,636

The petition was signed by Lars Akerlund, president.

A copy of Pachanga's list of 20 largest unsecured creditors is
available for free at:

       http://bankrupt.com/misc/nysb18-12767_creditors.pdf

A full-text copy of Pachanga's petition is available for free at:

          http://bankrupt.com/misc/nysb18-12767.pdf


PEORIA REGIONAL: Unsecured Claims Estimated to Total $5.4M
----------------------------------------------------------
The U.S. Bankruptcy Court for the District of Arizona, on August
27, approved Peoria Regional Medical Center, LLC's motion to sell
the real property located at 26320 N. Lake Pleasant Pkwy., Peoria,
Maricopa County, Arizona, to ADB Investments, L.L.C., or its
nominee.  ADB has asked, and the Debtor has agreed, for cost
reimbursement of the lesser of $25,000 or the actual amount of
ADB's out-of-pocket costs and expenses.

The Debtor filed an amended disclosure statement explaining its
plan of reorganization disclosing that it anticipates the total
amount of Allowed Unsecured Claims will be approximately $5,469,632
owed for business-related debt.  Holders of unsecured claims will
be paid a pro-rata share from the portion of the purchase price for
the sale of the real property.

A copy of the amended Disclosure Statement from PacerMonitor.com is
available at https://tinyurl.com/y9r8x79f at no charge.

The hearing on approval of the Disclosure Statement is set for
September 20, 2018 at 3:00 p.m.

              About Peoria Regional Medical Center

Headquartered in Mesa, Arizona, Peoria Regional Medical Center,
LLC, aka Peoria Hospital LLC, owns an unfinished medical center
located at 26320 Lake Pleasant Parkway, Peoria, Arizona.  The
medical center was intended to be the city's first full-service
general acute-care hospital.  The Peoria Building Board of Appeals
had ordered the demolition of the structure indicating that the
structure was an unattractive nuisance and a hazardous building.

Peoria Regional Medical Center filed for Chapter 11 bankruptcy
protection (Bankr. D. Ariz. Case No. 17-11742) on Oct. 4, 2017,
estimating its assets at up to $50,000 and its liabilities at
between $1 million and $10 million.  The petition was signed by
Timothy A. Johns, manager.

Judge Scott H. Gan presides over the case.

Heather Ann Macre, Esq., at Aiken Schenk Hawkins & Ricciardi P.C.,
serves as the Debtor's bankruptcy counsel.

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



PERFORMANCE TIRE: Fails to Win Approval for Disclosure Statement
----------------------------------------------------------------
The U.S. Bankruptcy Court for the Southern District of Mississippi
denied the disclosure statement, which explains the Chapter 11 plan
proposed by Performance Tire and Wheel, Inc.

In its September 6 order, the court finds that the disclosure
statement is "materially incomplete as filed."  

The court sustained the objections to the disclosure statement
filed by Peoples Bank, Biloxi, Mississippi, and The Goodyear Tire &
Rubber Co., saying the "objections are well taken."

                 About Performance Tire and Wheel

Performance Tire and Wheel, Inc., operates a tire shop in Gulfport,
Mississippi.

Performance Tire and Wheel sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. S.D. Miss. Case No. 18-50029) on Jan.
8, 2018.  In the petition signed by Charles D. Mauffray, president,
the Debtor estimated assets of less than $500,000 and liabilities
of $1 million to $10 million.  

Judge Katharine M. Samson presides over the case.  The Debtor
tapped Matthew L. Pepper, Attorney at Law as its legal counsel.


PRECIPIO INC: Randal Kirk Lowers Stake to 4.8%
----------------------------------------------
In a Schedule 13D/A filed with the Securities and Exchange
Commission, these entities reported beneficial ownership of
shares of common stock of Precipio Inc. as of Sept. 12, 2018:

                                         Shares      Percentage
                                       Beneficially     of
   Reporting Person                       Owned       Shares
   ----------------                    ------------  -----------
   Randal J. Kirk                       1,140,019       4.8%
   Third Security, LLC                  1,140,019       4.8%
   Third Security Senior Staff 2008 LLC   456,007       1.9%
   Third Security Staf 2010 LLC           440,018       1.9%

The Reporting Persons filed this Amendment to disclose the
following sales: (i) 250,373 shares of Common Stock held by Senior
Staff, in open market transactions between Aug. 28, 2018 and Sept.
13, 2018, for aggregate net proceeds of approximately $97,384; (ii)
237,638 shares of Common Stock held by Staff 2010, in open market
transactions between Aug. 28, 2018 and Sept. 13, 2018, for
aggregate net proceeds of approximately $92,430; (iii) 125,186
shares of Common Stock held by Incentive 2010, in open market
transactions between Aug. 28, 2018 and Sept. 13, 2018, for
aggregate net proceeds of approximately $48,692; and (iv) 12,735
shares of Common Stock held by Staff 2014, in open market
transactions between Aug. 28, 2018 and Sept. 13, 2018, for
aggregate net proceeds of approximately $4,953.

Pursuant to a joint selling program, the Selling Entities sold
these shares on a pro rata basis.

The percentage ownership was calculated based on 23,155,872 shares
of Common Stock issued and outstanding as reported on the Company's
Form 10-Q for the period ending June 30, 2018 and filed with the
SEC on Aug. 16, 2018 and increased by 406,830 shares of Common
Stock, which is the aggregate number of shares of Common Stock
issuable upon the exercise of all warrants to purchase Common Stock
held by the Reporting Persons that may be exercised within 60
days.

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

                      https://is.gd/MmqH8X

                         About Precipio

Omaha, Nebraska-based Precipio, formerly known as Transgenomic,
Inc. -- http://www.precipiodx.com/-- is a cancer diagnostics
company providing diagnostic products and services to the oncology
market.  The Company has developed a platform designed to eradicate
misdiagnoses by harnessing the intellect, expertise and technology
developed within academic institutions and delivering quality
diagnostic information to physicians and their patients worldwide.
Precipio operates a cancer diagnostic laboratory located in New
Haven, Connecticut and has partnered with the Yale School of
Medicine.  

The 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.  Marcum LLP, the Company's auditor since
2016, stated 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.

Precipio reported a net loss available to common stockholders of
$33.21 million in 2017 and a net loss available to common
stockholders of $4.08 million in 2016.  As of June 30, 2018,
Precipio had $25.88 million in total assets, $13.69 million in
total liabilities and $12.19 million in total stockholders'
equity.

                     Nasdaq Delisting Notice

On March 26, 2018, Precipio received written notice from The Nasdaq
Stock Market LLC indicating that, based on the closing bid price of
the Company's common stock for the preceding 30 consecutive
business days, the Company is not in compliance with the $1.00
minimum bid price requirement for continued listing on the Nasdaq
Capital Market.  The Notice has no immediate effect on the listing
of Precipio's common stock, and its common stock will continue to
trade on the Nasdaq Capital Market under the symbol "PRPO" at this
time.  In accordance with Nasdaq Listing Rule 5810(c)(3)(A),
Precipio has a period of 180 calendar days, or until Sept. 24, 2018
to regain compliance with the Minimum Bid Price Requirement.


PRECIPIO INC: Registers 7 Million Shares for Possible Resale
------------------------------------------------------------
Precipio, Inc., has filed a Form S-1 registration statement with
the Securities and Exchange Commission relating to the offer  
and sale of up to 7,000,000 shares of common stock, par value
$0.01, of Precipio, Inc., a Delaware corporation, by Lincoln Park
Capital Fund, LLC.

Precipio's common stock is listed on The NASDAQ Capital Market
under the symbol "PRPO."  The last reported sale price of the
Company's common stock on Sept. 11, 2018, 2018 was $0.39 per
share.

The shares of common stock being offered by the Selling Stockholder
have been or may be issued pursuant to the purchase agreement dated
Sept. 7, 2018 that the Company entered into with Lincoln Park.  The
prices at which Lincoln Park may sell the shares will be determined
by the prevailing market price for the shares or in negotiated
transactions.

Precipio is not selling any securities under this prospectus and
will not receive any of the proceeds from the sale of shares by the
Selling Stockholder.

The Selling Stockholder may sell the shares of common stock
prospectus in a number of different ways and at varying prices.
The Selling Stockholder is an "underwriter" within the meaning of
Section 2(a)(11) of the Securities Act of 1933, as amended.

The Company will pay the expenses incurred in registering the
shares, including legal and accounting fees.

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

                      https://is.gd/MzCY32
  
                         About Precipio
  
Omaha, Nebraska-based Precipio, formerly known as Transgenomic,
Inc. -- http://www.precipiodx.com/-- is a cancer diagnostics
company providing diagnostic products and services to the oncology
market.  The Company has developed a platform designed to eradicate
misdiagnoses by harnessing the intellect, expertise and technology
developed within academic institutions and delivering quality
diagnostic information to physicians and their patients worldwide.
Precipio operates a cancer diagnostic laboratory located in New
Haven, Connecticut and has partnered with the Yale School of
Medicine.  

The 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.  Marcum LLP, the Company's auditor since
2016, stated 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.

Precipio reported a net loss available to common stockholders of
$33.21 million in 2017 and a net loss available to common
stockholders of $4.08 million in 2016.  As of June 30, 2018,
Precipio had $25.88 million in total assets, $13.69 million in
total liabilities and $12.19 million in total stockholders'
equity.

                     Nasdaq Delisting Notice

On March 26, 2018, Precipio received written notice from The Nasdaq
Stock Market LLC indicating that, based on the closing bid price of
the Company's common stock for the preceding 30 consecutive
business days, the Company is not in compliance with the $1.00
minimum bid price requirement for continued listing on the Nasdaq
Capital Market.  The Notice has no immediate effect on the listing
of Precipio's common stock, and its common stock will continue to
trade on the Nasdaq Capital Market under the symbol "PRPO" at this
time.  In accordance with Nasdaq Listing Rule 5810(c)(3)(A),
Precipio has a period of 180 calendar days, or until Sept. 24, 2018
to regain compliance with the Minimum Bid Price Requirement.


PROMIA INCORPORATED: Hires Robert Goldstein as Attorney
-------------------------------------------------------
Promia Incorporated, seeks authority from the U.S. Bankruptcy Court
for the Northern District of California to employ the Law Offices
of Robert Goldstein, as attorney to the Debtor.

Promia Incorporated requires Robert Goldstein to:

   a. advise the Debtor regarding matters of bankruptcy law and
      the requirements of the Bankruptcy Code and Bankruptcy
      Rules related to the administration of the bankruptcy case
      and the operation of the Debtor's estate as a debtor-in-
      possession;

   b. represent the Debtor in the proceedings and hearings
      involving matters of bankruptcy law in the bankruptcy case;

   c. assist the Debtor in compliance with the requirements of
      the Office of the U.S. Trustee;

   d. provide legal advice and assistance with respect to the
      Debtor's powers and duties in the continued operation of
      the Debtor's business and management of the property of the
      estate;

   e. assist the Debtor in the administration of the estate's
      assets and liabilities;

   f. prepare necessary applications, responses, motions, orders
      and legal documents in the bankruptcy case;

   g. assist in collection of accounts receivables and claims
      that the Debtor may have and resolve claims against the
      Debtor's estate;

   h. provide advice as counsel concerning the claims of secured
      and unsecured creditors, prosecution and defense of actions
      in the bankruptcy case; and

   i. prepare, negotiate, prosecute and attain confirmation of a
      plan of reorganization.

Robert Goldstein will be paid at these hourly rates:

     Attorneys                   $550
     Associates                  $425
     Paraprofessionals           $175

Robert Goldstein will be paid a retainer in the amount of $15,000.

Robert Goldstein received from Debtor the amount of $5,675 for
pre-filing services that were earned from the retainer paid. $9,325
in retainer funds remain for post-filing work after court approval
for any application for attorney compensation.

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

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

Robert Goldstein can be reached at:

     Robert Goldstein, Esq.
     Eduardo Gonzalez, Esq.
     LAW OFFICES OF ROBERT L. GOLDSTEIN
     100 Bush Street, Suite 501
     San Francisco, CA 94104
     Tel: (415) 391-8710
     Fax: (415) 391-8701

                  About Promia Incorporated

Established in 1991, Promia Incorporated -- http://www.promia.com/
-- is in the business of providing solutions that are designed to
support highly secure, reliable, scalable and interoperable
business applications. PROMIA's open-standard solutions comply with
the newest emerging security regulations and specifications,
providing high levels of information security assurance. Promia
serves the energy and power industries, military, government and
financial institutions.

Promia Incorporated, based in Mill Valley, CA, filed a Chapter 11
petition (Bankr. N.D. Cal. Case No. 18-30874) on Aug. 8, 2018.  In
the petition signed by CFO Amy Reynolds, the Debtor estimated
$50,000 to $100,000 in assets and $10 million to $50 million in
liabilities.  The Hon. Hannah L. Blumenstiel presides over the
case.  Robert Goldstein, Esq., at the Law Offices of Robert
Goldstein, serves as bankruptcy counsel.


QUANTUM CORP: Internal Investigation Substantially Complete
-----------------------------------------------------------
The Special Committee of Quantum Corp's Board of Directors has
substantially completed its internal investigation.  The Committee
conducted the investigation with the assistance of independent
advisors.

In connection with the investigation, the Board of Directors has
concluded that there were misstatements in the Company's previously
issued consolidated financial statements and other financial
information relating to the recognition of revenue for certain
transactions prior to satisfying the criteria for revenue
recognition required under U.S. GAAP.  The misstatements generally
concerned the timing of the recognition of revenue.  Revenue
previously recognized prematurely will be recognized in different
historical periods or, where the criteria for recognition of
revenue under GAAP have not yet been satisfied, may be recorded in
future periods upon satisfaction of the criteria required by GAAP.
Based on its preliminary analysis, which is subject to change, the
Company estimates that: (i) as of Sept. 30, 2017, the end of the
last fiscal quarter to be publicly reported by the Company, there
was between approximately $25 million to $35 million of prematurely
recognized revenue in the historical periods that may be recognized
in periods subsequent to that date upon satisfaction of the
criteria required by GAAP; and (ii) as of June 30, 2018, the end of
its most recently completed fiscal quarter, there was between
approximately $15 million and $25 million of prematurely recognized
revenue in the historical periods that may be recognized in future
periods upon satisfaction of the criteria required by GAAP.  These
misstatements will not impact the Company's historical or current
cash and cash equivalents balances.

The Company's Board of Directors continues to have the utmost
confidence in the Company's recently appointed CEO and CFO, each of
whom were not with the Company during the time covered by the
investigation and were not involved in any of the transactions
identified in connection with the investigation.

The Company is also evaluating the impact of these misstatements on
the Company's internal control over financial reporting and
disclosure controls and procedures, and expects to report one or
more material weaknesses in internal control over financial
reporting related to these matters and to report that its internal
control over financial reporting and disclosure controls and
procedures were not effective during the periods containing these
misstatements, as well as in subsequent periods until such material
weakness or weaknesses are remediated.  The Company has begun to
implement, will continue to implement and will continue to evaluate
additional remedial measures based on the findings from the
investigation.

As a result of the misstatements identified by the Company, the
Board of Directors, in consultation with the Audit Committee of the
Board and the Company's management, has concluded that the
Company's previously issued consolidated financial statements and
other financial data for the fiscal years ended March 31, 2015,
2016 and 2017 contained in its Annual Reports on Form 10-K, and its
condensed consolidated financial statements for the quarters and
year-to-date periods ended June 30, 2015, Sept. 30, 2015, Dec. 31,
2015, June 30, 2016, Sept. 30, 2016, Dec. 31, 2016, June 30, 2017
and Sept. 30, 2017 contained in its Quarterly Reports on Form 10-Q
should no longer be relied upon and should be restated.  As part of
the restatement process, the Company is continuing to assess the
accounting matters related to the investigation, including the
determination and quantification of misstatements, and will assess
any other potential items for correction as needed.  This
assessment is ongoing, and although sufficient information is
available to support the determination to restate the financial
statements referred to above, the Company has not yet made any
findings on the specific amounts to be set forth in the restated
results.

The Company is proceeding as expeditiously as possible to complete
its quantification and evaluation of the impact of the identified
misstatements on its previously issued financial  statements.  Due
to the procedures required before such process can be completed,
the Company is not able to predict at this time the exact dates for
such filings.  The Company will provide additional information
regarding these misstatements and the consequent adjustments to its
financial statements and expects to file the restated financial
statements as soon as practicable.

                        About Quantum Corp.

Based in San Jose, California, Quantum Corp. (NYSE:QTM) --
http://www.quantum.com/-- is a scale-out tiered storage, archive
and data protection company, providing solutions for capturing,
sharing, managing and preserving digital assets over the entire
data lifecycle.  From small businesses to major enterprises, more
than 100,000 customers have trusted Quantum to address their most
demanding data workflow challenges.  Quantum's end-to-end, tiered
storage foundation enables customers to maximize the value of their
data by making it accessible whenever and wherever needed,
retaining it indefinitely and reducing total cost and complexity.

As of Sept. 30, 2017, Quantum Corp had $211.2 million in total
assets, $335.5 million in total liabilities and a total
stockholders' deficit of $124.3 million.   

On Jan. 11, 2018, Quantum received a subpoena from the SEC
regarding its accounting practices and internal controls related to
revenue recognition for transactions commencing April 1, 2016.
Following receipt of the SEC subpoena, the Company's audit
committee began an independent investigation with the assistance of
independent advisors, which is currently in process.

On Feb. 15, 2018, the New York Stock Exchange notified Quantum that
it is not in compliance with the NYSE's continued listing standard
because the company has not timely filed its Form 10-Q for its
fiscal third quarter 2018 ended Dec. 31, 2017.


RELAY SHOE: Sale of Assets Delays Filing of Liquidating Plan
------------------------------------------------------------
The Relay Shoe Company, LLC fka The Rockport Company, LLC, and
debtor-affiliates ask the U.S. Bankruptcy Court for the District of
Delaware to extend the exclusive periods during which only the
Debtors can file a Chapter 11 plan and solicit votes on the plan
through and including Dec. 10, 2018, and Feb. 11, 2019,
respectively.

A hearing on the Debtor's request for extension is set for Oct. 3,
2018, at 2:00 p.m. (ET).  Objections to the request must be filed
by Sept. 25, 2018, at 4:00 p.m. (ET).

The Debtors intend to file a combined plan and disclosure statement
in the next few days.  The Combined Plan and Disclosure Statement
will be a liquidating plan and the Debtors' believe the most
efficient and cost effective means of orderly liquidating the
Debtors' estates and providing distributions to stakeholders.

The Debtors filed these cases approximately four months ago.  The
Debtors devoted substantial time and effort in pursuing, obtaining
the approval of and closing the sale of substantially all of their
assets to maximize value for the Debtors' estates.  In addition,
the Debtors conducted store closing sales and wound down their
retail business.

Closing the Sale required the focused effort of the Debtors'
workforce and professionals.  Since the closing date, the Debtors
have devoted significant time and effort to assisting with the
transition of the assets to the purchaser in as seamless a manner
as possible.  The Debtors have also taken numerous other steps to
conclude these Chapter 11 cases, including, but not limited,
establishing a bar date for filing proofs of claim.  Most
significantly, the Debtors intend to file the Combined Plan and
Disclosure Statement in the next few days and seek interim approval
of the Combined Plan and Disclosure Statement for solicitation
purposes at the hearing scheduled for Oct. 3, 2018.  The Debtors
require additional time to pursue confirmation of the Combined Plan
and Disclosure Statement and to address any unforeseen delays
experienced in connection with the efforts.

The Debtors say they have made material progress in these Chapter
11 cases and do not seek the extension of the Exclusive Periods as
a means to exert pressure on the relevant parties in interest.
Indeed, in addition to obtaining court approval of the Sale and
entering into the transaction, the Debtors and the prepetition
noteholders have entered in to the agreement with the Official
Committee of Unsecured Creditors.  The Combined Plan and Disclosure
Statement, when filed, will be consistent with the terms of the
final DIP court order supplement.  The Debtors anticipate interim
approval of the Combined Plan and Disclosure Statement at the
hearing scheduled for Oct. 3, 2018, and intend to solicit votes on
the Combined Plan and Disclosure Statement following the hearing.
Thus, the Debtors seek the requested extension of the Exclusive
Periods to allow the time necessary to complete the solicitation
process and obtain confirmation of the Combined Plan and Disclosure
Statement and allow for any unanticipated delays associated with
these efforts.

Given the progress that the Debtors have made in these Chapter 11
cases and the pending confirmation process, the Debtors believe
that it is reasonable to request an additional brief extension of
the Exclusive Periods. Granting the requested extensions will give
the Debtors a full and fair opportunity to complete their
solicitation and confirmation process without the distraction, cost
and delay of a competing plan process.

Granting the requested extensions to the Exclusive Periods will not
prejudice or pressure the Debtors' creditor constituencies or grant
the Debtors any unfair bargaining leverage.  The Debtors have no
ulterior motive in seeking an extension of the Exclusive Periods.
The Debtors have worked diligently the past few months to maximize
value of their assets for stakeholders through the sale process.
Accordingly, the Debtors submit that the extensions are warranted
and appropriate under the circumstances.

The Debtors continue to make timely payments on their undisputed
postpetition obligations.  

The Debtors will request that the Court schedule a hearing to
consider confirmation of the Combined Plan and Disclosure Statement
for Nov. 28, 2018.

A copy of the Debtors' request is available at:

       http://bankrupt.com/misc/deb18-11145-489.pdf

                About The Rockport Company

The Rockport Company, LLC, and its subsidiaries are global
designers, distributors, and retailers of comfort footwear in more
than 50 markets worldwide.

The Rockport Company, et al., sought Chapter 11 bankruptcy
protection (Bankr. D. Del. Case No. 18-11145) on May 14, 2018,
estimating under $100 million to $500 million in assets and
liabilities.

The Chapter 11 petitions were signed by Paul Kosturos, the Debtors'
interim chief financial officer.

Debtor Rockport Canada ULC is the operating entity for the Debtors'
business in Canada.  Rockport Canada is a wholly-owned subsidiary
of Rockport, and all material decisions regarding Rockport Canada
and its operations are made by Rockport personnel in the United
States. Accordingly, the center of main interests for Rockport
Canada is located in the United States.  On May 16, 2018, the
Debtors commenced an ancillary proceeding under Part IV of the
Companies' Creditors Arrangement Act (Canada) in Toronto, Ontario,
Canada before the Ontario Superior Court of Justice (Commercial
List).

The Debtor's counsel are Mark D. Collins, Esq., Michael J.
Merchant, Esq., Amanda R. Steele, Esq., Brendan J. Schlauch, Esq.,
and Megan E. Kenney, Esq., at Richards, Layton & Finger, P.A.  The
Debtors' Canadian bankruptcy counsel is Borden Ladner Gervais LLP;
their investment banker is Houlihan Lokey Capital, Inc.; and their
restructuring and interim management advisor is Alvarez & Marsal
North America LLC.  Prime Clerk serves as the Debtors' claims,
noticing agent and administrative advisor.  Deloitte Tax LLP, as
tax service provider.

Counsel to the Prepetition Noteholders and DIP Note Purchasers are
My Chi To, Esq., and Daniel E. Stroik, Esq., at Debevoise &
Plimpton LLP; Bradford J. Sandler, Esq., and James E. O'Neill,
Esq., at Pachulski Stang Ziehl & Jones LLP.

Counsel to the Collateral Agent and DIP Notes Agent are Joshua
Spencer, Esq., at Holland & Knight LLP; and Bradford J. Sandler,
Esq., and James E. O'Neill, Esq., at Pachulski Stang Ziehl & Jones
LLP.

Counsel to the ABL Administrative Agent and DIP ABL Agent are
Donald E. Rothman, Esq., Lon M. Singer, Esq., Jaime Rachel Koff,
Esq., and Jeremy Levesque, Esq., at Riemer Braunstein LLP; and
Gregory A. Taylor, Esq., at Ashby & Geddes, P.A.

Counsel to CB Marathon Opco, LLC, an affiliate of Charlesbank
Equity Fund IX, Limited Partnership, the Stalking Horse Bidder, are
Jon Herzog, Esq., Joseph F. Bernardi, Jr., Esq., and William
Weintraub, Esq., at Goodwin Procter LLP; and David Fournier, Esq.,
and Evelyn Meltzer, Esq., at Pepper Hamilton LLP.

The U.S. Trustee for Region 3 on May 23, 2018, appointed three
creditors to serve on the official committee of unsecured creditors
in the Chapter 11 case of The Rockport Company LLC.  The Committee
taps Jay R. Indyke, Esq., Robert Winning, Esq., Sarah A. Carnes,
Esq., and Lauren A. Reichardt, Esq., at Cooley LLP, in New York;
and Christopher M. Samis, Esq., L. Katherine Good, Esq., and Aaron
H. Stulman, Esq., at Whiteford, Taylor & Preston LLC, in
Wilmington, Delaware.


RESURRECTION LIFE: 10% Dividend for Unsecured Creditors Under Plan
------------------------------------------------------------------
Resurrection Life Ministries, Inc. submits a disclosure statement
in support of its plan of reorganization.

There are nine general unsecured creditors that are owed a total of
$130,718. The general unsecured creditors will receive a dividend
of 10% for a total of $13,071.80. These claims will begin receiving
payments sixty days after the Effective Date.

Funds needed to make cash payments on the effective date on account
of allowed administrative claims, under the Plan will come from the
gross assets and income of the Debtor.

The restructuring of the debtor involves a degree of risk, and the
disclosure statement and certain of its exhibits contain
forward-looking statements that involve risk and uncertainty. The
Reorganized Debtor's actual results could differ materially from
those anticipated in such forward looking documents as a result of
a variety of factors, including those set forth in the risk factors
and elsewhere in the Disclosure Statement.

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

     http://bankrupt.com/misc/tnwb18-27490-3.pdf

            About Resurrection Life Ministries, Inc.

Based in Memphis, Tennessee, Resurrection Life Ministries, Inc. dba
Grace Christian Fellowship Church, Inc. is an interdenominational,
Christ-centered ministry that seeks to apply New Testament
principles to every area of peoples' lives.

The Church filed for chapter 11 protection on (Bankr. W.D. Tenn.
Case No. 18-27490) on Sept. 7, 2018, listing its total assets at
$640,000 and total liabilities at $4,120,718. The petition was
signed by Leo Holt, pastor.


REVENUE CYCLE: Seeks to Hire Demarco-Mitchell as Counsel
--------------------------------------------------------
Revenue Cycle Solutions, LLC, seeks authority from the U.S.
Bankruptcy Court for the Eastern District of Texas to employ
Demarco-Mitchell, PLLC, as counsel to the Debtor.

Revenue Cycle requires Demarco-Mitchell to:

   a. take all necessary action to protect and preserve the
      estate, including the prosecution of actions on its behalf,
      the defense of any actions commenced against the Debtor,
      negotiations concerning all litigation in which it is
      involved, and objecting to claims;

   b. prepare on behalf of the Debtor all necessary motions,
      applications, answers, orders, reports, and papers in
      connection with the administration of the estate herein;

   c. formulate, negotiate, and propose a plan of reorganization;
      and

   d. perform all other necessary legal services in connection
      with the bankruptcy proceedings.

Demarco-Mitchell will be paid at these hourly rates:

     Partners              $285 to $350
     Paralegals                $125

Demarco-Mitchell will be paid a retainer in the amount of $11,717.
Demarco-Mitchell has incurred fees and expenses of $3,332.50, and
$1,717 filing fee prior to the Petition Date, leaving the remaining
balance of $6,668 held in trust by the firm.

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

Michael S. Mitchell, a partner at Demarco-Mitchell, assured the
Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtor and its estates.

Demarco-Mitchell can be reached at:

     Michael S. Mitchell, Esq.
     DEMARCO-MITCHELL, PLLC
     1255 West 15th St., 805
     Plano, TX 75075
     Tel: (972) 578-1400
     Fax: (972) 346-6791

                About Revenue Cycle Solutions

Revenue Cycle Solutions, LLC --
http://www.revenuecyclesolutions.com/-- is a healthcare consulting
firm specializing in revenue cycle reviews, interim patient account
management services and customized revenue-related projects.  RCS
offers creative and cost-effective solutions to problems related to
the capture, billing issues, and collection of health care
revenue.

Revenue Cycle Solutions, LLC, based in Plano, TX, filed a Chapter
11 petition (Bankr. E.D. Tex. Case No. 18-41724) on Aug. 6, 2018.
In its petition, the Debtor estimated $0 to $50,000 in assets and
$10 million to $50 million in liabilities.  The petition was signed
by Jennifer Floren, director of finance, Med Elect, LLC, the
managing member of Revenue Cycle Solutions.  Michael S. Mitchell,
Esq., at Demarco-Mitchell, PLLC, serves as bankruptcy counsel to
the Debtor.


RIO BANCO: Taps Jana Smith Whitworth as Co-Counsel
--------------------------------------------------
Rio Banco, LLC, seeks approval from the U.S. Bankruptcy Court for
the Southern District of Texas to hire Jana Smith Whitworth, Esq.,
as its attorney.

Ms. Whitworth will serve as co-counsel with the Law Office of
Enrique J. Solana PLLC, the firm tapped by the Debtor to be its
bankruptcy counsel in connection with its Chapter 11 case.

The Debtor will pay the attorney an hourly fee of $300.

Ms. Whitworth does not represent any interest adverse to the Debtor
and its estate, according to court filings.

Ms. Whitworth maintains an office at:

     Jana Smith Whitworth, Esq.
     223 W. Nolana Avenue
     McAllen, TX 78504-2500  
     Phone: (956) 683-7800
     Email: janaswhitworth@gmail.com

                        About Rio Banco LLC

After filing a Chapter 11 bankruptcy petition on Aug. 1, 2017
(Bankr. S.D. Tex. Case No. 17-10290), Brownsville, Texas-based Rio
Banco, LLC, again sought Chapter 11 bankruptcy protection (Bankr.
S.D. Tex. Case No. 18-10096) on April 2, 2018, listing under $1
million in both assets and liabilities.  Enrique J. Solana, Esq.,
at the Law Office of Enrique J. Solana, PLLC, is the Debtor's
counsel.


RMR OPERATING: No Payment for Intercompany Claims in New Plan
-------------------------------------------------------------
RMR Operating, LLC, Red Mountain Resources, Inc., Cross Border
Resources, Inc., and
Black Rock Capital, Inc. filed a disclosure statement in connection
with their fourth amended joint plan of reorganization.

Intercompany Claims are not being paid under the latest plan. As of
July 31, 2018, the Debtors' books and records show a net
intercompany receivable in the approximate amount of $3.6 million
(owed by Red Mountain, Cross Border and RMR) to Black Rock. Red
Mountain, Cross Border and RMR do not have the ability to make any
material distribution on this claim at the current time, and the
Plan Funder is not willing to inject additional capital to Red
Mountain and does not project any ability to raise capital for
Cross Border unless these intercompany liabilities are extinguished
under the Plan.

The plan also discloses that Cross Border, as a Reorganized Debtor,
intends to raise additional capital to fund the payments to holders
of Allowed General Unsecured Claims against Cross Border by issuing
up to 5,000 units for $1,000 per Unit. Each Unit consists of direct
working interest and one warrant with each warrant entitling the
purchaser to purchase up to 3,467 shares of Cross Border common
stock. The Units will not be issued or certificated. The warrants
and working interest are immediately separable and will be issued
separately, but will be purchased together as a Unit. Each Unit
investor will receive a proportionate share of direct working
interest ownership.

The ownership will be a proportionate share of 75% before payout
and will be reduced to 25% after payout. The interest will be
subject to the relevant joint operating agreements associated with
the properties. Each warrant will have an exercise price of $.01
per share. The warrants are exercisable beginning on the date of
original issuance and ending on the date that is five years after
the date of original issuance.

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

    http://bankrupt.com/misc/txnb16-30988-11-326.pdf

                 About RMR Operating, LLC

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

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


ROYAL T ENERGY: CF to be Paid in Full at 5% in 60 Monthly Payments
------------------------------------------------------------------
Royal T Energy, LLC, filed with the U.S. Bankruptcy Court for the
Eastern District of Texas an amended plan of reorganization dated
Sept. 7, 2018.

Under the amended plan, the Allowed Secured Claim of Catalyst
Finance L.P. in Class 5 will be paid in full with interest at the
rate of 5% per annum in 60 equal monthly payments of $27,421.52
commencing on the Effective Date, which payments may be taken from
the Reserve Account held with CF and will be applied to the Allowed
Secured Claim held jointly by CF and CF Equipment Financing LLC.
CFE and CF will retain its liens on the CFE Collateral until paid
in full in accordance with the terms of the Plan. The Debtor may
prepay the CFE Claim at any time. Debtor will at all times maintain
all property, liability and other insurance policies on the
equipment serving as collateral in the CFE Notes and both CF and
CFE will be named as lender loss payee on said policies.

The Debtor's obligations under the Plan will be satisfied out of
the ongoing operations of the Reorganized Debtor.

A copy of the Amended Plan dated Sept. 7, 2018 is available at:

     http://bankrupt.com/misc/txeb17-42386-199.pdf

                 About Royal T Energy LLC

Headquartered in Sherman, Texas, Royal T Energy, LLC, is a
privately-owned company that provides petroleum haulage services.
It operates an oilfield services company, consisting largely of
hauling and disposal of materials related to the hydraulic
fracturing industry.  The Company's operations are conducted
primarily in the Permian Basin, near Pecos, Texas.

Royal T Energy filed for Chapter 11 bankruptcy protection (Bankr.
E.D. Tex. Case No. 17-42386) on Nov. 1, 2017.  In the petition
signed by James Alexander, member-manager, the Debtor estimated its
assets at up to $50,000 and its liabilities at between $10 million
and $50 million.  Judge Brenda T. Rhoades presides over the case.
Nathan M. Johnson, Esq., at Spector & Johnson, PLLC, serves as the
Debtor's bankruptcy counsel.


SAINT & LIBERTINE: Hires Shafferman & Feldman as Counsel
--------------------------------------------------------
Saint & Libertine New York LLC seeks authority from the U.S.
Bankruptcy Court for the Eastern District of New York to employ
Shafferman & Feldman LLP, as counsel to the Debtor.

Saint & Libertine requires Shafferman & Feldman to:

   (a) provide advice to the Debtor with respect to its powers
       and duties under the Bankruptcy Code in the continued
       operation of its business and the management of its
       property;

   (b) negotiate with creditors of the Debtor, preparing a plan
       of reorganization and taking the necessary legal steps to
       consummate a plan, including, if necessary, negotiations
       with respect to financing a plan;

   (c) appear before the various taxing authorities to work out
       a plan to pay taxes owing in installments;

   (d) prepare on the Debtor's behalf Debtor necessary
       applications, motions answers, replies, discovery
       requests, forms of orders, reports and other pleadings and
       legal documents;

   (e) appear before the Bankruptcy Court to protect the
       interests of the Debtor and its estate, and represent
       the Debtor in all matters pending before this Court; and

   (f) perform all other legal services for the Debtor that may
       be necessary herein.

Shafferman & Feldman will will be paid based upon its normal and
usual hourly billing rates. The firm will also be reimbursed for
reasonable out-of-pocket expenses incurred.

Joel M. Shafferman, a partner of Shafferman & Feldman, assured the
Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtor and its estates.

Shafferman & Feldman can be reached at:

     Joel M. Shafferman, Esq.
     SHAFFERMAN & FELDMAN LLP
     137 Fifth Avenue, 9th Floor
     New York, NY 10010
     Tel: (212) 509-1802
     Fax: (212) 509-1831
     E-mail: joel@shafeldlaw.com

                About Saint & Libertine New York

Saint & Libertine New York, LLC, is a privately held company in
Brooklyn, New York in the footwear manufacturing industry.  The
Company is a small business debtor as defined in 11 U.S.C. Section
101(51D).  S&L was established in 2012, and obtained right the
exclusive right, as licensee, to use the IVY KIRZHNER NEW YORK
trademark.  Its headquarters and showroom were located at 750
Greenwich St, New York.

Saint & Libertine New York sought Chapter 11 protection (Bankr.
E.D.N.Y. Case No. 18-42000) on April 11, 2018.  In the petition
signed by Veronica Kirzhner, member, the Debtor estimated assets in
the range of $0 to $50,000 and $1 million to $10 million in debt.
The case is assigned to Judge Nancy Hershey Lord.  The Debtor
tapped Joel M. Shafferman, Esq., at Shafferman & Feldman LLP, as
counsel.


SCIENCE APPLICATIONS: Moody's Gives Ba2 CFR & Alters Outlook to Neg
-------------------------------------------------------------------
Moody's Investors Service has changed the rating outlook of Science
Applications International Corp. to negative from stable, and
affirmed all ratings including the Ba2 corporate family rating. The
ratings of Engility Corporation are unaffected as Engility's debt
is expected to be refinanced should the transaction proceed.

RATINGS RATIONALE

The negative rating outlook reflects SAIC's plan to acquire
Engility's parent for $2.5 billion of stock plus assumed debt.
Initially, the transaction will add financial leverage and dampen
the revenue growth expectations, and could entail significant
integration risk.

Pro forma debt to EBITDA will rise to 4x from low 3x and, Moody's
anticipates that quarterly revenue growth of the consolidated SAIC
and Engility will compare unfavorably to peers, even with a rising
budgetary environment.

The negative outlook also incorporates a stop-work order SAIC
received in late August under its US Marine Corps Amphibious
Assault Vehicle (AAV) upgrade program that had recently commenced
Low Rate Initial Production. The stop-work order suggests the
program may get cancelled. If so, there is the potential for
stranded costs on the long lead materials. With an elevated risk
the AAV program may be cancelled, the strategic importance to SAIC
of the military platform modernization business could actually be
lower following the Engility acquisition. Upside from SAIC's
strategy to develop a military platform modernization business may
be more limited than was expected. Only modest profitability was
anticipated under the AAV program until a higher rate production
phase, beyond 2019.

Affirmation of the ratings considers that, pro forma for the
combination, SAIC would increase diversity of services revenue and
also have access to a larger direct labor pool at 23,000 employees,
a valuable asset for contractors. Engility will also expand SAIC's
base of employees with high clearance and, importantly, increase
its presence within the intelligence community and space-related
agencies. SAIC will also increase its overall scale with the
merger, consistent with strategies of most of the defense services
contractors. Further, the defense budget environment is supportive,
and should remain so for at least the near term.

Further, Moody's believes that there is, over time, margin
expansion potential, and the potential to lead more complex
projects gives long-term upside. On a combined basis, EBITDA margin
should be about 9%, about 100bps higher than SAIC stand-alone, and
management indicates there could be an additional 100bps of margin
expansion possible (excluding one time restructuring costs) on a
run rate basis by around the end of 2020.

Moody's notes that the acquisition will be nearly 60% funded with
equity, although the purchase multiple is steep at mid 13x EBITDA
(equity plus debt less net present value of tax shield according to
SAIC dividend by trailing EBITDA). Leverage will initially rise,
but SAIC's 2.5x-3x net leverage target (per SAIC's calculation)
suggests some deleveraging is probable. Following the Scitor
acquisition of 2015, SAIC quickly met and maintained its leverage
targets. Moody's expects debt to EBITDA of 4x declining to mid-3x
over the ensuing following year.

The Ba2 rating on SAIC's secured bank facility, on par with the
CFR, reflects its preponderance within the company's debt
structure.

The Speculative Grade Liquidity rating of SGL-2, denoting a good
liquidity profile, benefits from $200 million of free cash flow
expected near term, in excess of scheduled debt amortization, with
$150 million of cash maintained on hand.

The rating could be downgraded with expectations of debt to EBITDA
above 4x, significant negative contract developments, weakened
liquidity or indication of disruptions in the merger integration or
inability to stabilize and then growth Engility's revenue on a
profitable basis.

The ratings could be upgraded with consistently higher revenues and
the evidence of ability to prime larger, more prominent contracts.
EBITDA margin above 10%, free cash flow to debt in the high teen
percentage range (12% of late), and sustained good liquidity would
be important elements in any potential upgrade.

Outlook Actions:

Issuer: Science Applications International Corp

Outlook, Changed To Negative From Stable

Affirmations:

Issuer: Science Applications International Corp

Probability of Default Rating, Affirmed Ba2-PD

Speculative Grade Liquidity Rating, Affirmed SGL-2

Corporate Family Rating, Affirmed Ba2

Senior Secured Bank Credit Facility, Affirmed Ba2 (LGD3)

The principal methodology used in these ratings was Aerospace and
Defense Industry published in March 2018.

Science Applications International Corporation ("SAIC") is a
provider of technical, engineering and enterprise information
technology services primarily to the U.S. government, including the
Department of Defense and federal civilian agencies. The company
was spunoff from Leidos Holdings, Inc. on September 27, 2013.
Revenues for the 12 months ended May 4, 2018 were $4.5 billion.


SEARS HOLDINGS: ESL Partners Has 74% Stake as of Sept. 14
---------------------------------------------------------
In a Schedule 13D/A filed with the Securities and Exchange
Commission, these entities reported beneficial ownership of shares
of common stock of Sears Holdings Corporation as of Sept. 14,
2018:

                                                     Percentage
                                          Shares         of
                                       Beneficially  Outstanding
  Reporting Person                         Owned       Shares
  ----------------                     ------------  ----------
  ESL Partners, L.P.                    155,315,072     74.0%
  JPP II, LLC                            62,919,274     36.7%
  SPE I Partners, LP                        150,124      0.1%
  SPE Master I, LP                          193,341      0.2%
  RBS Partners, L.P.                    155,658,537     74.2%
  ESL Investments, Inc.                 155,658,537     74.2%
  JPP, LLC                               43,190,726     28.5%
  Edward S. Lampert                     155,658,537     74.2%

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

                      https://is.gd/lf363I

                      About Sears Holdings

Based in Hoffman Estates, Illinois, Sears Holdings Corporation
(NASDAQ: SHLD) -- http://www.searsholdings.com/-- is an integrated
retailer focused on seamlessly connecting the digital and physical
shopping experiences to serve its members.  Sears Holdings is home
to Shop Your Way, a social shopping platform offering members
rewards for shopping at Sears and Kmart, as well as with other
retail partners across categories important to them.  The Company
operates through its subsidiaries, including Sears, Roebuck and Co.
and Kmart Corporation, with full-line and specialty retail stores
across the United States.

Sears Holdings reported a net loss of $383 million for the year
ended Feb. 3, 2018, compared to a net loss of $2.22 billion for the
year ended Jan. 28, 2017.  As of Aug. 4, 2018, Sears Holdings had
$6.93 billion in total assets, $11.33 billion in total liabilities
and a total deficit of $4.40 billion.

                          *     *     *

In April 2018, S&P Global Ratings raised its corporate credit
rating on Sears Holdings to 'CCC-' from 'SD' and its short-term
corporate credit rating on Sears Roebuck Acceptance Corp. to 'C'
from 'SD'.  The outlook is negative.  S&P said, "The upgrade
reflects our view that Sears has addressed most but not all of the
2018 maturities and will need to continue to raise capital as well
as make further progress on reducing cash use and losses.

In March 2018, Fitch Ratings upgraded Sears Long-Term IDR to 'CC'
from 'RD', which Fitch believes is reflective of the post-DDE
credit profile given ongoing restructuring concerns.

In January 2018, Moody's Investors Service downgraded Sears
Holdings' Corporate Family Rating to 'Ca' from 'Caa3'.  Sears' 'Ca'
rating reflects the company's announced pursuit of debt exchanges
to extend maturities and its sizable operating losses - Domestic
Adjusted EBITDA was an estimated loss of $625 million for the LTM
period ending Oct. 28, 2017.


SEARS HOLDINGS: Reports Second Quarter Net Loss of $508 Million
---------------------------------------------------------------
Sears Holdings Corporation has filed with the Securities and
Exchange Commission its Quarterly Report on Form 10-Q reporting a
net loss attributable to Holdings' shareholders of $508 million on
$3.18 billion of total revenues for the 13 weeks ended Aug. 4,
2018, compared to a net loss attributable to Holdings' shareholders
of $250 million on $4.27 billion of total revenues for the 13 weeks
ended July 29, 2017.

Total comparable store sales declined 3.9% during the quarter,
reflecting Kmart comparable store sales declining 3.7%, and Sears
comparable store sales declining 4.0%.  In addition to delivering
improvement in the Compay's comparable stores sales trend in the
second quarter compared to the first quarter, the Company achieved
positive comparable store sales in several categories at both Kmart
and Sears formats, including apparel, footwear and jewelry.

For the 26 weeks ended Aug. 4, 2018, Sears Holdings reported a net
loss attributable to Holdings' shareholders of $932 million on
$6.07 billion of total revenues compared to a net loss attributable
to Holdings' shareholders of $5 million on $8.47 billion of total
revenues for the 26 weeks ended July  29, 2017.

As of Aug. 4, 2018, Sears Holdings had $6.93 billion in total
assets, $11.33 billion in total liabilities and a total deficit of
$4.40 billion.

Edward S. Lampert, chairman and chief executive officer of
Holdings, said, "While we are encouraged by the improved comparable
stores sales trend we experienced in the second quarter, and the
positive comparable store sales of 3.0% and 2.5% achieved in the
months of July and August, respectively, we have yet to achieve our
goal of returning the Company to profitability. We continue to
close unprofitable stores, and we are hopeful that we can stabilize
our store base at a meaningful level in the near future.  Our goal
is to right-size our store footprint to a solid base from which we
can operate and grow profitably, while leveraging our online and
Shop Your Way platforms."

"As we enter the second half of 2018, we remain focused on
identifying additional opportunities to streamline operations and
reduce operating expenses while staying focused on our Best
Members, Best Categories and Best Stores.  We have a responsibility
to explore opportunities to unlock the full potential of our assets
for our shareholders, including third-party partnerships or the
sale of our businesses.  We will also continue to seek
opportunities to improve value and experience for our members
through our Integrated Retail Strategy and Shop Your Way membership
program, which remain our key priorities.  We believe these
initiatives will help us to strengthen the Company, improve
financial performance, and better position us for the future."

Highlights include:

  * Expansion of the Sears Auto Center tire installation program
    with Amazon.com which is now available nationwide, including
    Alaska and Hawaii;

  * Expansion of the Company's online marketplace as the Company
    strategically add top brands and popular products to sears.com
    sold by third-party sellers, including floor care brands
    Hoover, Dirt Devil and Oreck; men's and women's national shoe
    brands Dockers, G.H. Bass & Co. and Lucky Brand; and precious
    metals including gold, silver, platinum and palladium bullion
    bars, rounds and coins, as well as premium bullion products;

  * Launch of a nationwide fully integrated marketing campaign
    supporting The MOREs of Kenmore sold exclusively at Sears to
    highlight all the outstanding offers available to members who
    purchase Kenmore products; and

  * Strategic partnership with the hotel booking site Rocketmiles
    to launch Shop Your Way Hotels, which will give members
    exclusive access to reserve rooms at more than 400,000 hotels
    around the world and an average of $50 CASHBACK in Shop Your
    Way points for each booking.

Rob Riecker, chief financial officer of Holdings, said, "During the
quarter, we continued to focus on improving profitability and
generating additional liquidity.  By focusing on our Best Stores,
aligning our overall cost structure to our core stores, and
optimally using our real estate assets as collateral, we intend to
provide the runway necessary to continue our transformation to a
profitable integrated retail company.  We will continue to evaluate
opportunities to optimize our balance sheet and capital structure
as we move forward to effectuate our transformation."

Financial Position and Liquidity Update

At Aug. 4, 2018, the Company had utilized approximately $780
million of its $1.5 billion revolving credit facility due in 2020,
consisting of $660 million of borrowings and $120 million of
letters of credit outstanding.  The amount available to borrow
under our credit facility was approximately $98 million, which
reflects the effect of the Company's springing fixed charge
coverage ratio covenant and the borrowing base limitation in its
revolving credit facility, which varies based on its overall
inventory and receivables balances.  Availability under the
Company's general debt basket was approximately $650 million at
Aug. 4, 2018.

The Company's total cash balances were $441 million at Aug. 4,
2018, including restricted cash of $248 million which relates to
amounts deposited in escrow for the benefit of the Company's
pension plans, compared to $336 million at Feb. 3, 2018, which
included restricted cash of $154 million.  Short-term borrowings
totaled $1.3 billion at Aug. 4, 2018, consisting of $660 million of
revolver borrowings, $570 million of line of credit loans and $24
million of borrowings under the secured loan.

Total long-term debt (including current portion of long-term debt
and capital lease obligations) was $3.7 billion and $3.2 billion at
Aug. 4, 2018 and Feb. 3, 2018, respectively.

The Company continued to take actions during the second quarter of
2018 to improve liquidity.  On June 4, 2018, the Company entered
into a Third Amended and Restated Loan Agreement, which amended and
restated the Second Amended and Restated Loan Agreement, dated as
of Oct. 18, 2017, under which the Company received an additional
advance in an aggregate principal amount of approximately $186
million, which was used to repay the loans outstanding under our
April 2016 secured loan facility.  After giving effect to the
additional advance, the aggregate principal amount of the loan
outstanding under the Consolidated Loan Agreement as of June 4,
2018 was approximately $779 million.  The Consolidated Secured Loan
Facility matures on July 20, 2020.

In addition, on June 29, 2018, the Company entered into a Second
Amendment to the Company's Credit Agreement with UBS AG, Stamford
Branch that increased the loan-to-value cap applicable to the
aggregate principal amount of the Secured Loan, the Mezzanine Loan
and the Additional Mezzanine Loans that may be incurred under the
revolving credit facility and the Mezzanine Loan Agreement from 55%
to 69%.  The Company subsequently incurred an aggregate of $125
million in additional Mezzanine borrowings.

In December 2017, the Company had entered into an agreement to
extend the remaining balance of an existing term loan, which was
scheduled to mature in 2018, to Jan. 20, 2019, with the option to
further extend the maturity to July 20, 2019.  Subsequent to the
end of the second quarter of 2018, the Company chose not to
exercise the option to extend the maturity for another six months
and paid down the remaining balance of $95 million of the term
loan.

On Aug. 30, 2018, the Company entered into an amendment to its
Pension Plan Protection and Forbearance Agreement pursuant to which
the Pension Benefit Guaranty Corporation released its liens on
certain real estate properties in exchange for a $32 million
contribution to an escrow for the benefit of the Company's pension
plans.  Subsequently, on Sept. 12, 2018, the Company entered into
an amendment to the Consolidated Loan Agreement pursuant to which
the Company borrowed an additional $75 million and pledged certain
of the released properties, together with other properties, as
additional collateral.

In addition, on Aug. 31, 2018, the Company entered into an
amendment to the Credit Agreement with UBS AG, Stamford Branch,
pursuant to which, among other things, the Company borrowed an
additional $113 million and extended the maturity of the existing
$30 million loan outstanding under the Credit Agreement to
Aug. 30, 2019, which is also the maturity date of the additional
loan.

During the first half of 2018, the Company generated net cash
proceeds of nearly $440 million from real estate transactions, with
over $310 million of proceeds used to pay down real estate-backed
loans.  The remaining net proceeds from the real estate
transactions were used to reduce the outstanding balance on the
Company's revolving credit facility.

The Company will continue to pursue additional real estate
transactions to unlock the value of its real estate assets and
explore means to reduce amounts due on the real estate-backed loans
outstanding (and/or defer the interest payable thereon).  The
Company is also actively considering means of improving the terms
of over $1.0 billion of its outstanding indebtedness, including
extending the maturity thereof and reducing the interest payable
thereon.

Strategic Actions

As previously announced on Aug. 22, 2018, the Company identified 46
unprofitable stores which the Company expects to close during the
fourth quarter of 2018, advancing the Company's ongoing efforts to
streamline its operations, strengthen its capital position and
focus on its Best Stores.  The Company continues to evaluate its
network of stores, which is a critical component to our integrated
retail transformation, and will make further adjustments as
needed.

As part of the Company's ongoing efforts to simplify its
organization structure and in recognition of the fact that the
Company is becoming a smaller company, it continues to evaluate all
areas of its cost structure and intend to pursue additional
measures to achieve cost savings, including greater consolidation
of the Sears and Kmart corporate and support functions.  The
Company expects these initiatives to result in annualized cost
savings of approximately $100 million.  This is in addition to the
Company's $200 million of annualized cost savings initiative
announced earlier this year that the Company has exceeded.  These
incremental cost actions, along with the completion of the various
financing and asset sale transactions are intended provide the
Comopany with the path forward to transform the Company
successfully, while continuing to focus on its key priorities -
Shop Your Way and Integrated Retail, as well as on the Company's
Best Members, Best Categories and Best Stores.  As previously
announced on May 14, 2018, a special committee of the board of
directors of the Company is overseeing a formal process to explore
the sale of its Kenmore brand and related assets, the Sears Home
Improvement Products business of the Sears Home Services division
and the Parts Direct business of the Sears Home Services division.
As previously reported, the Board received a letter from ESL
Investments, Inc. expressing the view that the Company should
pursue a divestiture of the Sale Assets in order to maximize their
value, and expressing interest in participating as a purchaser of
all or a portion of the Sale Assets should the Company do so.  The
Board established the Special Committee, which consists solely of
independent directors, and is advised by independent advisors, to
evaluate any proposals that may be received from ESL with respect
to the Sale Assets, to actively solicit third-party interest in the
Sale Assets, and to explore any other alternatives with respect to
the Sale Assets that may maximize value for the Company.  On Aug.
14, 2018 the Special Committee received a non-binding proposal
letter from ESL to acquire the Kenmore brand and related assets and
the Sears Home Improvement Products business of the Sears Home
Services division, each subject to various conditions including
obtaining debt financing, and, in the case of Kenmore, obtaining
equity financing on terms acceptable to ESL.  The Special Committee
is evaluating the proposal, and potentially other proposals as part
of its formal process.

The Company said it continues to explore ways to unlock value
across a range of other assets and to maximize the value of its
Sears Home Services, Innovel and Sears Auto Centers businesses, as
well as our DieHard brand.  Options the Company is exploring
include partnerships, sales or other means of externalization that
could expand distribution of its brands and service offerings.

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

                      https://is.gd/BW2M5P

                      About Sears Holdings

Based in Hoffman Estates, Illinois, Sears Holdings Corporation
(NASDAQ: SHLD) -- http://www.searsholdings.com/-- is an integrated
retailer focused on seamlessly connecting the digital and physical
shopping experiences to serve its members.  Sears Holdings is home
to Shop Your Way, a social shopping platform offering members
rewards for shopping at Sears and Kmart, as well as with other
retail partners across categories important to them.  The Company
operates through its subsidiaries, including Sears, Roebuck and Co.
and Kmart Corporation, with full-line and specialty retail stores
across the United States.

Sears Holdings reported a net loss of $383 million on $16.70
billion of total revenues for the year ended Feb. 3, 2018, compared
to a net loss of $2.22 billion on $22.13 billion of total revenues
for the year ended Jan. 28, 2017.  As of May 5, 2018, Sears
Holdings had $7.28 billion in total assets, $11.39 billion in total
liabilities and a total deficit of $4.11 billion.

                          *     *     *

In April 2018, S&P Global Ratings raised its corporate credit
rating on Sears Holdings to 'CCC-' from 'SD' and its short-term
corporate credit rating on Sears Roebuck Acceptance Corp. to 'C'
from 'SD'.  The outlook is negative.  S&P said, "The upgrade
reflects our view that Sears has addressed most but not all of the
2018 maturities and will need to continue to raise capital as well
as make further progress on reducing cash use and losses."

In March 2018, Fitch Ratings upgraded Sears Long-Term IDR to 'CC'
from 'RD', which Fitch believes is reflective of the post-DDE
credit profile given ongoing restructuring concerns.

In January 2018, Moody's Investors Service downgraded Sears
Holdings' Corporate Family Rating to 'Ca' from 'Caa3'.  Sears' 'Ca'
rating reflects the company's announced pursuit of debt exchanges
to extend maturities and its sizable operating losses - Domestic
Adjusted EBITDA was an estimated loss of $625 million for the LTM
period ending Oct. 28, 2017.


SEARS HOLDINGS: Secures Further $75M Loan Advance From JPP Lenders
------------------------------------------------------------------
Sears Holdings Corporation, through Sears, Roebuck and Co., Kmart
Stores of Illinois LLC, Kmart of Washington LLC, Kmart Corporation,
SHC Desert Springs, LLC, Innovel Solutions, Inc., Sears Holdings
Management Corporation, MaxServ, Inc., Troy Coolidge No. 13, LLC,
Sears Development Co. and Big Beaver of Florida Development, LLC,
entities wholly-owned and controlled, directly or indirectly by the
Company, have entered into a First Amendment to the Third Amended
and Restated Loan Agreement, with JPP, LLC, as agent, and JPP, LLC,
JPP II, LLC and Cascade Investment, L.L.C., as lenders.  Mr. Edward
S. Lampert, the Company's chief executive officer and chairman, is
the sole stockholder, chief executive officer and director of ESL
Investments, Inc., which controls JPP, LLC and JPP II, LLC.

Immediately prior to the effectiveness of the Amendment, a loan of
approximately $756.4 million was outstanding under the Consolidated
Loan Agreement, which loan was secured by a first priority lien on
68 real properties owned by the Borrowers.  In connection with the
Amendment, the Lenders made an additional advance to certain of the
Borrowers (the "Amendment Date Advance Borrowers") in an aggregate
principal amount of $75.0 million, such that the aggregate
principal amount of the loan outstanding under the Amended Loan
Agreement was approximately $831.4 million.  Pursuant to the
Amendment the Amendment Date Advance Borrowers also granted the
Lenders a first priority lien on an additional 20 real properties.
The Amendment Date Advance Borrowers used the proceeds of the
Additional Advance to repay obligations under the Third Amended and
Restated Credit Agreement, dated as of July 21, 2015, as amended,
among the Company, Sears Roebuck Acceptance Corp., Kmart
Corporation, certain of the Company's other subsidiaries, the
lenders party thereto from time to time, Bank of America, N.A. as
administrative agent and co-collateral agent, and Wells Fargo Bank,
National Association, as co-collateral agent.  The loan under the
Amended Loan Agreement, including the amount of the Additional
Advance, matures on July 20, 2020 and is guaranteed by the Company.
No Borrower other than Amendment Date Advance Borrowers will have
any liabilities or obligations in connection with the Additional
Advance.

After giving effect to the Additional Advance, approximately $108.1
million of the loan under the Amended Loan Agreement, which as of
closing is held by Cascade, is structured as a "first out" tranche
evidenced by promissory note "A" and bears interest at LIBOR plus
6.50% per annum.  The remainder of the loan under the Amended Loan
Agreement is evidenced by promissory note "B", which as of closing
is held by JPP and bears interest at LIBOR plus 9.00% per annum.

The Amendment Date Advance Borrowers paid approximately $0.4
million in upfront fees to the Lenders in connection with the
Additional Advance.  In addition, to the extent any portion of the
loan evidenced by Note A remains outstanding on March 12, 2019, the
Borrowers must pay the Lenders holding Note A an additional fee of
1.00% of the principal amount outstanding under Note A as of such
date, and to the extent any portion of the loan evidenced by Note A
remains outstanding on Sept. 12, 2019, the Borrowers must pay the
Lenders holding Note A an additional fee of 2.00% of the principal
amount outstanding under Note A as of that date.

The Borrowers have the right, at any time prior to Oct. 15, 2018,
to request an additional advance under the Amended Loan Agreement
in an amount not to exceed $50.0 million.  The making of any such
additional advance and the amount thereof will be subject to the
Lenders' sole discretion and the payment of an origination fee
equal to 0.5% of the amount so advanced.  If no such additional
advance is made, or if an additional advance is made in an amount
less than $50.0 million, the Lenders will reasonably promptly
release their liens on certain of the New Properties.

To the extent permitted under other debt of the Company or its
affiliates, the loan under the Amended Loan Agreement may be
prepaid at any time in whole or in part, without penalty or
premium.  The Borrowers are required to apply the net proceeds of
the sale of any real property collateral to repay the loan.  Any
such prepayments or repayments will be applied first to Note A
until Note A is repaid in full, and then to Note B; provided, that
the holder of Note A shall have the right to waive any such
prepayment or repayment (other than in connection with a repayment
of the Loan in full at maturity or any other prepayment in full or
repayment in full of the Loan), in which case (x) such prepayment
or repayment shall be applied to Note B and (y) such amount shall
reduce the principal amount of indebtedness deemed outstanding
under Note A solely for the purpose of calculating the Delayed
Origination Fee and the Second Delayed Origination Fee.

The Amended Loan Agreement includes certain representations and
warranties, indemnities and covenants, including with respect to
the condition and maintenance of the real property collateral.  The
Amended Loan Agreement has certain events of default, including
(subject to certain materiality thresholds and grace periods)
payment default, failure to comply with covenants, material
inaccuracy of representation or warranty, and bankruptcy or
insolvency proceedings.  If there is an event of default, the
Lenders may declare all or any portion of the outstanding
indebtedness to be immediately due and payable, exercise any rights
they might have under the Amended Loan Agreement or other loan
documents (including against the collateral), and require the
Borrowers to pay a default interest rate equal to the greater of
(i) 2.5% in excess of the base interest rate and (ii) the prime
rate plus 1%.

A full-text copy of the First Amendment to Third Amended and
Restated Loan Agreement, dated as of Sept. 12, 2018 is available
for free at:

                      https://is.gd/1siOW2

                      About Sears Holdings

Based in Hoffman Estates, Illinois, Sears Holdings Corporation
(NASDAQ: SHLD) -- http://www.searsholdings.com/-- is an integrated
retailer focused on seamlessly connecting the digital and physical
shopping experiences to serve its members.  Sears Holdings is home
to Shop Your Way, a social shopping platform offering members
rewards for shopping at Sears and Kmart, as well as with other
retail partners across categories important to them.  The Company
operates through its subsidiaries, including Sears, Roebuck and Co.
and Kmart Corporation, with full-line and specialty retail stores
across the United States.

Sears Holdings reported a net loss of $383 million on $16.70
billion of total revenues for the year ended Feb. 3, 2018, compared
to a net loss of $2.22 billion on $22.13 billion of total revenues
for the year ended Jan. 28, 2017.  As of May 5, 2018, Sears
Holdings had $7.28 billion in total assets, $11.39 billion in total
liabilities and a total deficit of $4.11 billion.

                          *     *     *

In April 2018, S&P Global Ratings raised its corporate credit
rating on Sears Holdings to 'CCC-' from 'SD' and its short-term
corporate credit rating on Sears Roebuck Acceptance Corp. to 'C'
from 'SD'.  The outlook is negative.  S&P said, "The upgrade
reflects our view that Sears has addressed most but not all of the
2018 maturities and will need to continue to raise capital as well
as make further progress on reducing cash use and losses."

In March 2018, Fitch Ratings upgraded Sears Long-Term IDR to 'CC'
from 'RD', which Fitch believes is reflective of the post-DDE
credit profile given ongoing restructuring concerns.

In January 2018, Moody's Investors Service downgraded Sears
Holdings' Corporate Family Rating to 'Ca' from 'Caa3'.  Sears' 'Ca'
rating reflects the company's announced pursuit of debt exchanges
to extend maturities and its sizable operating losses - Domestic
Adjusted EBITDA was an estimated loss of $625 million for the LTM
period ending Oct. 28, 2017.


SECOND PHOENIX: US Opposes OK of Disclosures, Confirmation of Plan
------------------------------------------------------------------
The United States of America, on behalf of the Internal Revenue
Service, submits an objection to the confirmation of the second
amended plan of reorganization and to the third amended disclosure
statement of Second Phoenix Holding LLC.

The US complains that the Third Amended Disclosure Statement
provides inadequate information regarding the proposed plan of
confirmation.

The Third Amended Disclosure Statement is inadequate in that it
fails to demonstrate why substantive consolidation of Debtor,
Harlem Phoenix Realty Corporation and Kshel Realty Corp. is not
appropriate. Initially, Debtor filed joint disclosure statements
and plans on behalf of Debtor, HP, and KR. Debtor acknowledged the
appropriateness of substantive consolidation and requested it.
After the U.S. Trustee raised the issue of capital gains tax
liability, however, Debtor removed the substantive consolidation
provision from the disclosure statement and asserted that Debtor
did not owe capital gains taxes, but rather that HP and KR may be
liable for them. Debtor appears to take the position that as a
pass-through entity, the Debtor itself is not liable for capital
gains taxes.

Additionally, the Third Amended Disclosure Statement should not be
approved as there is an unidentified dispute about the accuracy of
the disclosure statement between the principal of the Debtor and
the Debtor's counsel. Specifically, Mr. Evan Blum -- the sole
shareholder of HP and KR and the Managing Member of Debtor -- did
not sign the Third Amended Disclosure Statement and his counsel
included a footnote stating that "Evan Blum has not signed this
Disclosure Statement." Evan Blum may not agree with everything set
forth in this Disclosure Statement, specifically, but not limited
to, matters relating to capital gains tax exposure.

The Court should also not approve the Second Amended Plan because
the evidence accumulated to date demonstrates that substantive
consolidation is warranted, and the Plan needs to address the
payment of capital gains taxes. Debtor recognized that the estates
of HP, KR, and Debtor should be handled together when it filed for
joint consolidation of the cases and included a provision for
substantive consolidation in its earlier disclosure statement. At a
minimum, the Court should permit discovery on the issue. The Plan
should not be confirmed for the additional reason that it does not
provide for the payment of capital gains taxes that would arise
from the proposed sale of the Property, nor does it demonstrate
that such taxes would not be due and owing.

A copy of the US' Objection is available at:

     http://bankrupt.com/misc/nysb18-10009-125.pdf

The Troubled Company Reporter previously reported that under the
plan, creditors holding general unsecured claims will be paid in
full on the effective date, with interest. The estimated amount of
general unsecured claims is $100,000.   

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

     http://bankrupt.com/misc/nysb18-10009-117.pdf
   
               About Second Phoenix Holding

Second Phoenix Holding LLC, Harlem Phoenix Realty Corp., and Kshel
Realty Corp. are privately held companies that are engaged in
activities related to real estate.  Second Phoenix is the fee
simple owner of a real property located at 212 East 125th Street,
New York, NY 10035 214-216 East 125th Street, New York, NY 10035 14
Second Avenue, New York, NY 10003 with an appraised value of $21.90
million.  Harlem holds 47.58% of the equity of Second Phoenix and
Kshel holds the other 52.42%.  Evan Blum is the sole shareholder of
Harlem and Kshel and is the managing member of Second Phoenix.

Based in New York, New York, Second Phoenix Holding LLC filed a
Chapter 11 petition (Bankr. S.D.N.Y. Case No. 18-10009) on Jan. 3,
2018.  In the petition signed by Evan Blum, sole managing member,
the Debtor disclosed $21.92 million in total assets and $12.91
million in liabilities.  The Debtor is represented by Marc Stuart
Goldberg, Esq., at Marc Stuart Goldberg, LLC, as counsel.


SEVEN STARS: Appoints Co-CEO & Adds Other Senior Executives
-----------------------------------------------------------
Ideanomics (Seven Stars Cloud Group, Inc.) has appointed Brett
McGonegal as its co-chief executive officer, effective Sept. 21,
2018.

"A frequent contributor and commentator at industry events, and to
the world's financial media, McGonegal brings significant thought
leadership and financial markets expertise to Ideanomics and is the
former CEO of Hong Kong-listed investment bank, The Reorient Group
(376HK), which was sold to Alibaba's Jack Ma and associates in
2015, yielding a market capitalization of $3 billion USD.  Prior to
Reorient, he was co-head of equity sales and trading at Cantor
Fitzgerald in Hong Kong, where he pioneered execution trading, and
a senior managing director at Charles Schwab Capital Markets in the
U.S.  Mr. McGonegal will be based out of New York and Hong Kong,"
the Company stated in a press release.

McGonegal will be joined at Ideanomics by Uwe Parpart, who will
join Ideanomics as chief strategy officer, based out of Hong Kong.
Parpart is the Chairman of Asia Times Holdings, the Hong Kong
company that owns the Asia Times newspaper.  Prior to Asia Times,
Uwe served as chief strategist and head of research at The Reorient
Group and as a senior currency strategist at Bank of America.

The third senior appointee is Evan Kalimtgis, who will serve as
Ideanomics' chief investment officer and head of financial product
development, based out of London and Hong Kong.  Evan most recently
was founder of the Strategic Portfolio Group at JP Morgan's CIO
division in London, which helped oversee the build out of the
firm's fixed income investment portfolio to over US$400 Billion.
He also was the founder of the Glencore external credit fund,
Asteri Capital, and before that headed proprietary credit trading
at Dresdner Kleinwort Benson.

"These new additions to Ideanomics' management team brings to the
Company a lifetime of experience in serving at and building out
global financial services and media firms.  Their appointment
underscores Ideanomics' stated goal of creating the world's premier
blockchain technology-based asset management platform infused with
unique AI-based data structuring, analysis, and risk management,"
the company added.

Their roles within Ideanomics will have a heavy focus on the
following key areas, in addition to their participation in the
overall management of the organization:

   * Managing the Global Capital Markets Division of fixed income
     products, enhanced by AI and blockchain;

   * Super AI-enhanced Risk Management Services for Ideanomics'
     Commodities & Energy division;

   * Investor Relations;

   * And strengthening the build out of the New York, Hong Kong,
     and London offices.

Bruno Wu, Chairman and Co-CEO of Ideanomics, said "We've taken time
to speak with various leaders in the global financial markets,
looking for the very best talent to help support critical and
dynamic areas of our business.  We are extremely pleased to
announce the addition of Brett, Uwe, and Evan as it delivers
precisely what we were looking for, which is exceptional
individuals with a blend of innovation in financial services and
global market expertise that is essential for the high-growth
business model of Ideanomics through the remainder of 2018 and
beyond."

Brett McGonegal, Co-CEO of Ideanomics, stated "From our first
conversation, it was clear that Bruno and I had a shared vision for
the future of financial services and how digitization,
tokenization, and fractionalization can unlock tremendous value
currently not available in today's financial markets.  Today is a
big step in making this future a reality.  We are delighted to be
joining the Ideanomics team at such an exciting time and look
forward to help driving increased shareholder value through
delivering the types of digital financial products that both asset
holders and investors are looking for."

On Sept. 10, 2018 Seven Stars entered into a binding Memorandum of
Understanding with Mr. McGonegal, Mr. Evangelos Kalimtgis and Mr.
Uwe Henke Von Parpart pursuant to which the Company and Messrs.
McGonegal, Kalimtgis and Von Parpart agreed that their (i)
employment period with the Company shall commence on Sept. 21, 2018
and (ii) employment contract will be finalized within 90 days from
Sept. 10, 2018 and which will include the following terms:

   * 2 year employment term for each of Messrs. McGonegal,
     Kalimtgis and Von Parpart;

   * Appoint Messrs. McGonegal, Kalimtgis and Von Parpart to be
     co-CEO, chief investment officer and chief strategist of the
     Company, respectively;

   * Annual salary for each of Messrs. McGonegal, Kalimtgis and
     Von Parpart of $500,000, $400,000 and $150,000, respectively;

   * Additional Salary of $100,000 per year to Mr. Von Parpart to
     run Asia Times Financial Limited (the JV company formed by
     the Company and Asia Times Holdings Ltd.);

   * A yearly bonus for each of Messrs. McGonegal, Kalimtgis and
     Von Parpart to be agreed upon with the Company;

   * The issuance of an aggregate of 8,000,000 funded warrants
     to Messrs.  McGonegal, Kalimtgis and Von Parpart at an
     exercise price of a 25% premium to the closing market price
     of the Company's common stock;

   * The Warrants will vest as follows: (i) 25% will vest 9
     months following the triggering of the Exercise Price; (ii)
     50% will vest 18 months following the triggering of the
     Exercise Price; and (iii) 25% will vest 24 months following
     the triggering of the Exercise Price; and

   * Standard senior executive benefits.

                         About Seven Stars

Seven Stars Cloud Group, Inc., formerly Wecast Network, Inc. --
http://www.sevenstarscloud.com/-- is aiming to become a next
generation Artificial-Intelligent (AI) & Blockchain-Powered,
Fintech company.  By managing and providing an infrastructure and
environment that facilitates the transformation of traditional
financial markets such as commodities, currency and credit into the
asset digitization era, SSC provides asset owners and holders a
seamless method and platform for digital asset securitization and
digital currency tokenization and trading.  The company is
headquartered in Tongzhou District, Beijing, China.

Seven Stars reported a net loss of $10.19 million for the year
ended Dec. 31, 2017, compared to a net loss of $28.50 million for
the year ended Dec. 31, 2016.  As of June 30, 2018, Seven Stars had
$153.57 million in total assets, $117.53 million in total
liabilities, $1.26 million in convertible redeemable preferred
stock, and $34.77 million in total equity.

B F Borgers CPA PC's report on the consolidated financial
statements for the year ended Dec. 31, 2017, contains an
explanatory paragraph expressing substantial doubt regarding the
Company's ability to continue as a going concern.  The auditors
stated that the Company incurred recurring losses from operations,
has net current liabilities and an accumulated deficit that raise
substantial doubt about its ability to continue as a going concern.


SEVEN STARS: Signs $6B Deal with China's First Auto Loan
--------------------------------------------------------
Seven Stars Cloud Group, Inc. (to be renamed Ideanomics) has
entered into a monumental, three-year, $6B deal with First Auto
Loan, China's leading auto financing company.

Financing activities will be completed via both fixed income and
asset-backed security offerings through a hybrid of both
traditional distribution channels as well as Velocity Ledger's
blockchain-based offering globally.

Under the terms of the deal, Ideanomics, through its global
strategic alliance network, will provide two distinct financing
campaigns, one in China and the second across global markets.
Ideanomics has exclusivity for financing activities outside of
China.  The Company will collaborate on financing activities that
are conducted within China.

Financing activities within China amount 35B RMB (approximately
$5.1B USD) over three years.  The financing agreement for
activities that will be conducted outside of China, and are
exclusive to SSC, over the same period is US$1B.

In line with Ideanomics' 4+2+1 Strategy, this deal is
representative of the Company's Fixed Income Financial Digital
Assets market penetration to provide global fractionalization,
securitization, and tokenization of healthy cashflow-producing
real-world assets.  Additionally, the Company is building out a
global value chain which includes sales and trading as well as
AI-enhanced asset ratings.

The financing agreement is to ensure compliance with government
mandated electric vehicle upgrades to China's ride share vehicles,
which is inclusive of Didi-Uber and Capital, China's top
ride-sharing services providers.  The ride sharing industry
includes online platforms and apps that connect passengers and
drivers in a dynamic real-time transportation network.

According to Statista data sources, China is the largest ride
sharing market in the world with reported revenue of $29.7B in 2018
compared with that of the United States at $17.2B in 2018.
Furthermore, ride-sharing in is expected to show an annual compound
annual growth rate of 18% from through 2022, with an expected $58B
in market volume in the same period.

Bruno Wu, chairman and Co-CEO of Ideanomics: "We are proud to have
secured this phenomenal global deal with First Auto Loan.  This
opportunity is rubber-stamps the type of blockchain-based fintech
services that Ideanomics has set forth to accomplish as part of our
Company's Fixed Income Financial Digital Asset Strategy.  It truly
represents a paradigm shift in global financing activities and
Ideanomics will continue to set a trailblazing path which will
benefit all aspects of automotive and ride-sharing industries."

                       About Seven Stars

Seven Stars Cloud Group, Inc., formerly Wecast Network, Inc. --
http://www.sevenstarscloud.com/-- is aiming to become a next
generation Artificial-Intelligent (AI) & Blockchain-Powered,
Fintech company.  By managing and providing an infrastructure and
environment that facilitates the transformation of traditional
financial markets such as commodities, currency and credit into the
asset digitization era, SSC provides asset owners and holders a
seamless method and platform for digital asset securitization and
digital currency tokenization and trading.  The company is
headquartered in Tongzhou District, Beijing, China.

Seven Stars reported a net loss of $10.19 million for the year
ended Dec. 31, 2017, compared to a net loss of $28.50 million for
the year ended Dec. 31, 2016.  As of June 30, 2018, Seven Stars had
$153.57 million in total assets, $117.53 million in total
liabilities, $1.26 million in convertible redeemable preferred
stock, and $34.77 million in total equity.

B F Borgers CPA PC's report on the consolidated financial
statements for the year ended Dec. 31, 2017, contains an
explanatory paragraph expressing substantial doubt regarding the
Company's ability to continue as a going concern.  The auditors
stated that the Company incurred recurring losses from operations,
has net current liabilities and an accumulated deficit that raise
substantial doubt about its ability to continue as a going concern.



SEVEN STARS: Signs Deal to Deliver Green Tech Asset Digitization
----------------------------------------------------------------
Ideanomics (Seven Stars Cloud Group, Inc.) disclosed a transaction
with Liberty Biopharma (TSXV:LTY.V)
(http://www.libertybiopharma.com/)in order to deliver asset
digitization for green, clean tech, medical and healthcare
industries.  Liberty owns CTC Life Sciences, which includes HooXi,
acquired officially by Liberty on Aug. 31, 2018.  Liberty intends
to change its name to Hooxi.

HooXi's plans for asset digitization include but are not limited to
asset backed securitization and tokenization, digital asset
offerings and AI enhanced ratings.  The focus of asset digitization
and securitization is for cash flowing assets such as new
energy-based power generation facilities, environmental protective
waste treatment centers, medical equipment leasing financing as
well as medical intellectual property.

As part of this combined asset digitization strategy and Hooxi's
vision as the "green tech, clean tech, and medical health care
flagship", the transaction involves a share for share swap between
SSC and Liberty, for Common shares at market value and Performance
shares at market value, based on revenue and EBITDA earn-outs.

Bruno Wu, chairman and Co-CEO of Ideanomics, "Our agreement creates
an unprecedented opportunity for Ideanomics to enter into the
strategic industries of life sciences, and clean tech / green tech.
These industries are critical to the environmental sustainability
and are reflective of the types of high-grade asset classes that
deserve to be brought into the rapidly forming new digital economy.
We are proud to do so alongside the leadership of HooXi.  We
believe that HooXi is a strong company with great growth potential,
and that our proposed transaction will be complimentary to our
Ideanomics strategy in asset digitization, and beneficial to our
shareholders."

"HooXi is a strong company with the ability to rapidly grow.
Medical and green technologies are industries that our shareholders
are passionate about and that we seek to further service by
bringing investment grade digital assets to market," said Norman
Tsui, CEO of Liberty BioPharma Inc.

                          About Seven Stars

Seven Stars Cloud Group, Inc., formerly Wecast Network, Inc. --
http://www.sevenstarscloud.com/-- is aiming to become a next
generation Artificial-Intelligent (AI) & Blockchain-Powered,
Fintech company.  By managing and providing an infrastructure and
environment that facilitates the transformation of traditional
financial markets such as commodities, currency and credit into the
asset digitization era, SSC provides asset owners and holders a
seamless method and platform for digital asset securitization and
digital currency tokenization and trading.  The company is
headquartered in Tongzhou District, Beijing, China.

Seven Stars reported a net loss of $10.19 million for the year
ended Dec. 31, 2017, compared to a net loss of $28.50 million for
the year ended Dec. 31, 2016.  As of June 30, 2018, Seven Stars had
$153.57 million in total assets, $117.53 million in total
liabilities, $1.26 million in convertible redeemable preferred
stock, and $34.77 million in total equity.

B F Borgers CPA PC's report on the consolidated financial
statements for the year ended Dec. 31, 2017, contains an
explanatory paragraph expressing substantial doubt regarding the
Company's ability to continue as a going concern.  The auditors
stated that the Company incurred recurring losses from operations,
has net current liabilities and an accumulated deficit that raise
substantial doubt about its ability to continue as a going concern.



SNOWTRACKS COMMERCIAL: Taps Creative Business Services as Broker
----------------------------------------------------------------
SnowTracks Commercial Winter Management, LLC, seeks approval from
the U.S. Bankruptcy Court for the Western District of Wisconsin to
hire a broker.

The Debtor proposes to employ Creative Business Services in
connection with the sale of its commercial snowplowing and
landscaping business.

CBS will receive $7,500 as an initial packaging and marketing fee
paid upon court approval of its employment and deducted from the
final compensation upon closing; and an 8.693% "success fee" in
effect for the sale of the business to be deducted from the
proceeds upon closing.  

Darren Harrington, vice-president for Commercial Real Estate M&A
Intermediary of CBS, disclosed in a court filing that his firm is
"disinterested" as defined in Section 101(14) of the Bankruptcy
Code.

CBS can be reached through:

     Darren Harrington
     Creative Business Services
     319 N. Broadway
     Green Bay, WI 54303
     Phone: (920) 973-1503
     Email: dharrington@cbs-global.com

                About Snowtracks Commercial Winter

Snowtracks Commercial Winter Management, LLC, filed a Chapter 11
bankruptcy petition (Bankr. W.D. Wisc. Case No. 17-10755) on March
10, 2017.  Michael P. Bronsteatter, manager, signed the petition.
The Debtor estimated $1 million to $10 million in both assets and
liabilities.

The Hon. William V. Altenberger is the case judge.

Sweet DeMarb LLC was originally the Debtor's counsel.  Sweet DeMarb
LLC retired its operation as of Dec. 31, 2017, and DeMarb Brophy
LLC was tapped as the new counsel.  Rebecca R. DeMarb, who was a
partner at Sweet DeMarb, is a partner at DeMarb Brophy.


SPA 810: Committee Taps Franchise Consulting Co. as Broker
----------------------------------------------------------
The Official Unsecured Creditors Committee of Spa 810, LLC, has
sought approval from the United States Bankruptcy Court for the
District of Arizona to employ Nick Neonakis and the Franchise
Consulting Company, Inc. as professional broker.

The Committee desires to retain Franchise Consulting because of its
experience in evaluating, valuing, marketing and selling
franchisees and franchise systems such as Spa 810's system.

The Committee believes Franchise Consulting is well qualified to
review the Debtors' financial information, determine valuation of
the Debtors in the open market, and if a higher and better offer is
likely from the open market, or a specific competing buyer than
that of Princeton Franchise Partners, LLC, broker a sale of
Debtors' interests to a third-party buyer.

Franchise Consulting intends to charge a fee only on the successful
completion of a final sale of the Debtors' interests or equivalent
result as determined by the Court.  The fee to be paid to Franchise
Consulting shall be equal to either 10% of the final gross sales
price if a buyer procured by the Broker purchases the Debtors'
interests or full reimbursement of the firm's time and expenses for
marketing, if a buyer not procured by Broker purchases the Assets,
which is currently estimated at $20,000.

Franchise Consulting has agreed not to share with any person or
firm the compensation to be paid for services rendered in
connection with this case, except with the firm and except with any
co-broker who may produce a buyer for the Debtors' interests, in
accordance with industry practice and the terms of the listing.

Franchise Consulting attests that it does not currently represent
any other entity or person in connection with this case and does
not currently represent any person or entity having an adverse
interest in connection with the case. However, if during the course
of the Broker's interaction in this case the Committee discovers
that the Broker has had a significant previous connection with an
entity or person in this case, such connection will be disclosed to
the Debtors' counsel.

                       About Spa 810, LLC

SPA 810, LLC -- https://www.spa810.com/ -- owns and operates spas.
It is headquartered in Scottsdale, Arizona, with locations in
Texas, Arkansas, Florida, Iowa, Minnesota, Georgia, Oklahoma,
Colorado, and Kentucky.

SPA 810 and affiliate Phoenix Global Consulting Services sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. D. Ariz.
Case Nos. 18-06718 and 18-06719) on June 11, 2018.

At the time of the filing, SPA 810 estimated assets of less than
$500,000 and liabilities of less than $1 million to $10 million;
and Phoenix Global estimated less than $50,000 in assets and less
than $1 million in liabilities.

The Debtors tapped Dickinson Wright PLLC as their legal counsel.
SPA 810 hired Jonathan Miller, CPA, PC as its accountant.  It hired
Warshawsky Seltzer, PLLC as special counsel.

On June 22, 2018, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors in the Debtors' cases.
The committee hired Tiffany & Bosco, P.A. as its legal counsel.



STAND-UP MULTI-POSITIONAL: Final Cash Collateral Order Entered
--------------------------------------------------------------
The Hon. Kathleen H. Sanberg of the U.S. Bankruptcy Court for the
District of Minnesota has entered a final order authorizing Stand
Up Mid-America MRI, P.A. and Stand Up Multi-Positional Advantage
MRI, P.A. to use cash collateral in accordance with the terms and
conditions of the stipulation and to make the payments required by
the stipulation through the final cash collateral period.

A copy of the Order is available at

           http://bankrupt.com/misc/mnb18-42286-30.pdf

                      About Stand-Up

Stand-Up Multi-Positional Advantage MRI, P.A. (SUMA MRI) --
https://www.sumamri.com/ -- specializes in open MRI where patients
can be standing, leaning, bending and even laying down; not to
mention several other positions as well. SUMA MRI is an accredited
facility by the American College of Radiology.

SUMA MRI (Bankr. D. Minn. Case No. 18-32239) and its affiliate
Stand Up Mid-America MRI, P.A. (Bankr. D. Minn. Case No. 18-42286)
filed voluntary Chapter 11 petitions on July 16, 2018, and are
represented by John D. Lamey, III, Esq., at Lamey Law Firm, P.A.,
in Oakdale, Minnessotta.

The Debtors hired Foster Brever Wehrly, PLLC, and Thomas E. Brever
as special litigation counsel for the Debtor, for the purpose of
litigation of tax amounts due, or not due, to the Minnesota
Department of Revenue, and pursuing any tax refund claims.



TAG MOBILE: Amends Plan to Continue Operations
----------------------------------------------
TAG Mobile, LLC, filed an amended disclosure statement, dated Sept.
7, 2018, describing its plan of reorganization.

The latest plan provides that the Debtor had originally filed a
Motion to Sell as part of its plan of reorganization. The Motion to
Sell was premised on a belief that a settlement of the pending
litigation between SSB Trading, Inc. and the Debtor was imminent.

SSB and the Debtor were unable to agree on the terms of the
proposed settlement, therefore, the Debtor has filed an Amended
Plan along with the Amended Disclosure Statement to continue
operations for the benefit of the creditors. On May 25, 2018
Debtor's Counsel was informed that the United States Government was
conducting an investigation of the Debtor pursuant to the Federal
False Claims Act. The Debtor has no further information concerning
this investigation. The Debtor has filed its monthly operating
reports with the Court. These reports are prepared on an accrual
basis.

Class 5 under the plan consists of SSB Trading, Inc.'s claims. On
or about Sept. 29, 2017, the Debtor sued SSB in the 68th Judicial
Court, Dallas County, Texas alleging, among other things, damages
due to defective products provided to Debtor by SSB. The State
Court Action was ordered to mediation, however, on the eve of the
mediation SSB filed an involuntary petition against Debtor seeking
to liquidate the Debtor. SSB then removed the State Court Action to
the Bankruptcy Court as Adversary Case 18-03014. Thereafter on or
about April 10, 2018, SSB filed a Proof of Claim asserting a
Secured Claim in the amount of $672,140.68 and a Priority in the
amount of $514,823.71. The Debtor disputes all claims asserted by
SSB. The Debtor further would show any Secured Claim by SSB would
be deemed unsecured and the asserted Priority Claim would not be
entitled to priority status. The litigation against SSB has
continued upon confirmation. Any allowed secured claim of SSB will
be treated as a Class 5 claim and paid in full with interest at the
rate of 5% per annum over a period of 60 months commencing upon the
1st day of the first month following a final determination of the
amount of the SSB secured claim. Any allowed claim of SSB that is
not determined to be a secured claim shall be treated as a Class 8
claim.

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

     http://bankrupt.com/misc/txnb17-33791-11-162.pdf

                    About TAG Mobile

Founded in 2010, Tag Mobile, LLC's line of business includes
providing two-way radiotelephone communication services such as
cellular telephone services.

On Feb. 2, 2018, the U.S. Bankruptcy Court for the Northern
District of Texas issued an order converting Tag Mobile's case from
Chapter 7 to Chapter 11 (Bankr. N.D. Tex. Case No. 17-33791).

Judge Stacey G. Jernigan presides over the case.  

The Debtor hired Eric A. Liepins, P.C. as its bankruptcy counsel,
and The Gibson Law Group as its special counsel.

The Office of the U.S. Trustee appointed an official committee of
unsecured creditors on April 11, 2018.


TOWN CENTER FLATS: Michigan Judge Dismisses Case
-------------------------------------------------
Judge Maria L. Oxholm of the U.S. Bankruptcy Court for the Eastern
District of Michigan entered an order dated August 31, 2018,
dismissing the Chapter 11 case of Town Center Flats, LLC, at the
behest of ECP Commercial II, LLC.

On September 5, the Court entered a final decree closing the case.
Judge Oxholm held that the bankruptcy estate has been fully
administered.

ECP Commercial II LLC, which has a first priority lien on the
Debtor's real estate, sought dismissal of the case, arguing that
the Debtor filed its petition in bad faith, cannot reasonably be
expected to reorganize successfully, and has grossly mismanaged its
bankruptcy estate.  ECP noted that the Debtor filed for bankruptcy
a day before a planned judicial sale of its mortgaged property.

ECP is represented by:

     Jeremy S. Friedberg, Esq.
     10045 Red Run Blvd., Suite 160
     Baltimore, MD 21117
     Tel: (410) 581-7400
     Fax: (410) 581-7410
     E-mail: jeremy@friedberg.legal

                           *     *     *

Town Center Flats previously sought and obtained authority from the
Bankruptcy Court to employ Goldstein Bershad & Fried, P.C. as
counsel to provide these services:

     (a) advising the Debtor on legal issues relating to the
Chapter 11 process;

     (b) negotiating with creditors;

     (c) preparing the Chapter 11 Plan; and

     (d) dealing with legal issues that may arise in this case.

The Debtor agreed to maintain a $3,000 retainer at all times.

The firm attests that it and its personnel are disinterested within
the meaning of 11 U.S.C. Section 101(14), meet the requirements of
Bankruptcy Rule 2014, and hold no interest adverse to the Estate.

Goldstein Bershad & Fried can be reached at:

     4000 Town Center, Suite 1200
     Southfield, MI 48075
     (248) 355-5300
     (248) 355-4644 (fax)
     Web: www.bk-lawyer.net

Town Center Flats, LLC, filed for Chapter 11 bankruptcy protection
(Bankr. E.D. Mich. Case No. 18-48549) on June 14, 2018, listing
under $500,000 in assets and liabilities.  Judge Maria L. Oxholm
oversees the case.



TOYS R US: Delaware Debtors Add More Info re Asia JV Dispute
------------------------------------------------------------
Toys "R" Us-Delaware, Inc., and certain Toys Delaware affiliates
(collectively, "Toys Delaware Debtors") and Geoffrey Holdings, LLC,
and Geoffrey's subsidiaries (collectively, the "Geoffrey Debtors"),
filed with the U.S. Bankruptcy Court for the Eastern District of
Virginia, Richmond Division, a second amended disclosure statement
dated September 5, 2018, explaining their Chapter 11 plans.

The Second Amended Disclosure Statement reflects that the Voting
Deadline for the Plan is October 5, 2018, at 5:00 p.m., prevailing
Eastern Time.

For Class A2: Other Priority Claims against the Toys Delaware
Debtors,  the failure to object to Confirmation by a Holder of an
Allowed Other Priority Claim against the Toys Delaware Debtors
shall be deemed to be such Holder's consent to receive treatment
for such Claim that is different from that set forth in Section
1129(a)(9) of the Bankruptcy Code.

Class A9 is now referred to as "Interests in Toys Delaware."

For Class B2: Other Priority Claims against the Geoffrey Debtors,
the failure to object to Confirmation by a Holder of an Allowed
Other Priority Claim against the Geoffrey Debtors shall be deemed
to be such Holder's consent to receive treatment for such Claim
that is different from that set forth in Section 1129(a)(9) of the
Bankruptcy Code.

The Asia JV and the Taj Holders Steering Group dispute that there
are any valid causes of action against the Asia JV relating to the
Asia JV MLA, the Subsidy Agreement, or any other contract or
transaction and reserve any and all rights, claims, arguments, and
defenses with respect to the same.  The Toys Delaware and Geoffrey
Disinterested Directors dispute these assertions, and, as set forth
in this Disclosure Statement, the Geoffrey Disinterested Director
believes Geoffrey has valid and meritorious Causes of Action
against the Asia JV and/or its subsidiaries in respect of the Asia
JV MLA and/or the Subsidy Agreement, which were fully preserved
under the IP Assumption Order entered by the Bankruptcy Court.  In
addition, Toys Delaware and Geoffrey maintain that any purported
reservation of rights by the Asia JV and the Taj Holders Steering
Group (either in this Disclosure Statement or in the Plan) is
subject in all respects to the IP Assumption Orders and any other
final Court orders.

The Asia JV has filed Administrative Claims against Geoffrey
asserting that as of August 15, 2018, Geoffrey owes no less than
$21 million under the Subsidy Agreement.  

Although the Geoffrey Disinterested Director and the Ad Hoc Group
of B-4 Lenders believe that the Subsidy Agreement and the Asia JV
MLA are separate agreements that could be disposed of separately,
no transaction has been proposed under which the Subsidy Agreement
and the Asia JV MLA will reside  at different entities.  To the
extent any such transaction is proposed, it will be presented to
the Bankruptcy Court for review and approval, as contemplated by
the Bankruptcy Court-approved bidding procedures for the sale of
the Debtors' intellectual property assets.  For the avoidance of
doubt, the Asia JV and the Taj Holders Steering Group believe the
Subsidy Agreement and the Asia JV MLA are integrated agreements and
cannot be separated.

A dispute has arisen between Toys Delaware and the Asia JV
regarding $10,054,921 invoiced by Toys Delaware to two subsidiaries
of the Asia JV for services rendered prior to 2018 under that
certain Information Technology and Administrative Support Services
Agreement, dated as of February 1, 2009 (as amended from time to
time, the "ITASSA").  The Asia JV has not paid any of the Invoiced
Amounts.

The parties have engaged in extensive discussions regarding the
Invoiced Amounts.  However, as of the date hereof, the dispute
remains unresolved, as Toys Delaware believes that it is entitled
to payment in full of the Invoiced Amounts, and the Asia JV and the
Taj Holders Steering Group dispute that assertion, and the Asia JV
has not paid the Invoiced Amounts.  To date, Toys Delaware has
continued to provide services to the Asia JV even though the Asia
JV has not paid the Invoiced Amounts, and the dispute has not been
resolved.  Toys Delaware believes it is entitled to cease providing
such services in light of the non-payment by the Asia JV and the
expiration of the 60-day period in the TSA Order.

The Asia JV challenges the Invoiced Amounts and, consistent with
the ITASSA, including section five thereof, the parties have been
attempting to resolve the dispute.  The Asia JV notes that is has
remained current with respect to its monthly ITASSA payments and
has timely paid all invoices for services rendered since the
Chapter 11 cases began (except, for the avoidance of doubt, the
Invoiced Amounts).  The Asia JV also maintains that if Toys
Delaware stops providing ITASSA Services without an acceptable
transition services agreement in place, it may have an adverse
impact on the value of the Asia business as well as the value of
Toys Delaware's intellectual property.  The Asia JV reserves any
and all rights, claims, and defenses in the event Toys Delaware
stops providing services or causes an interruption in services.
Toys Delaware, in turn, reserves all rights, claims, and defenses
resulting from the Asia JV's failure to pay any of the Invoiced
Amounts and otherwise.

The Asia JV filed two objections to the Disclosure Statement
arguing, among other things, that any plan that does not provide
for the payment in full in cash of administrative expense claims
cannot satisfy Section 1129(a)(9) of the Bankruptcy Code and cannot
be confirmed.  It also argued that to the extent the Toys Delaware
Debtors' and Geoffrey Debtors' Disclosure Statements related to
plans that did not provide for the payment of Allowed
Administrative Expense Claims in full in cash, then they should not
be approved.  Toys Labuan similarly argued that the Geoffrey
Debtors' Plan capped the Asia JV Allowed Administrative Claims and
therefore could not satisfy Section 1129(a)(9). The Toys Delaware
Disinterested Directors, the Geoffrey Disinterested Directors, and
the Ad Hoc Group of B-4 Lenders dispute each of those arguments.

The Asia JV's objections to the Disclosure Statement were resolved,
however, when the Debtors advised the Asia JV that (a) the
Administrative Claim asserted by the Asia JV is the only material
Administrative Claim known to the Debtors to be asserted against
the Geoffrey Debtors that may be allowed; (b) in order for the Plan
to go Effective, the Asserted Asia JV Claim, will need to be paid
in full in cash to the extent, if any, of the Allowed amount
thereof and not subject to any cap; (c) the $22,000,000 relating to
the condition precedent to effectiveness of the Plan in section
XI.B.5 is being increased to $26,000,000, which currently is
expected to be sufficient to cover the full asserted amount of the
Asia JV Allowed Administrative Claim; and (d) any and all of the
Asia JV's objections to confirmation of the Plan are fully
reserved, including, inter alia, the right to challenge
confirmation on grounds that the Geoffrey Debtors’ Plan does not
comply with Section 1129(a)(9) of the Bankruptcy Code and that the
Debtors have not demonstrated that there is a valid basis to
condition effectiveness of the Plan on the Allowed Administrative
Claims against the Geoffrey Debtors not exceeding a dollar
threshold.

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

          http://bankrupt.com/misc/vaeb17-34665-4543.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 the Debtors' 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.


U REST: Taps Bernstein Shur as Legal Counsel
--------------------------------------------
U Rest, LLC, seeks approval from the U.S. Bankruptcy Court for the
District of Maine to hire Bernstein, Shur, Sawyer & Nelson, P.A. as
its legal counsel.

The firm will advise the Debtor regarding its duties under the
Bankruptcy Code; negotiate with creditors; assist in the
preparation of a plan of reorganization; give advice regarding any
potential sale of its assets; review claims of creditors; and
provide other legal services related to its Chapter 11 case.

Bernstein will charge these hourly rates:

     D. Sam Anderson     $365    
     Roma Desai          $260    
     Adam Prescott       $260     
     Angela Stewart      $225     
     Karla Quirk         $190

The firm holds a general security retainer in the sum of $10,961.

Sam Anderson, Esq., a shareholder of Bernstein, disclosed in a
court filing that he and other members of his firm are
"disinterested" as defined in section 101(14) of the Bankruptcy
Code.

Bernstein can be reached through:

     Sam D. Anderson, Esq.       
     Bernstein, Shur, Sawyer & Nelson, P.A.
     100 Middle St.
     P.O. Box 9729
     Portland, ME 04104-5029
     Tel: (207) 774-1200
     Fax: (207) 774-1127
     Email: sanderson@bernsteinshur.com

                      About U Rest LLC

U Rest, LLC, which conducts business under the name Ivey's Motor
Lodge -- http://www.iveysmotorlodge.com-- owns a lodging facility
in Houlton, Maine.

U Rest sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. D. Maine Case No. 18-10504) on August 28, 2018.  In the
petition signed by Richard A. Kelley, president, the Debtor
disclosed $2,803,292 in assets and $2,401,126 in liabilities as of
Aug. 24, 2018.  Judge Peter G. Cary presides over the case.


U.S.A. DAWGS: Larson Zirzow Approved as Reorganization Counsel
--------------------------------------------------------------
U.S.A. Dawgs, Inc. sought and obtained approval from the United
States Bankruptcy Court for the District of Nevada to employ Larson
Zirzow & Kaplan, LLC as its general reorganization counsel.

Larson Zirzow will render these services:

     (a) prepare on behalf of the Debtor, as debtor in possession,
all necessary or appropriate motions, applications, answers,
orders, reports, and other papers in connection with the
administration of Debtor's estate;

     (b) take all necessary or appropriate actions in connection
with a dismissal or conversion of the case, or to the extent
necessary, a plan of reorganization and related disclosure
statement, and all related documents, and such further actions as
may be required in connection with the administration of the
Debtor's estate;

     (c) take all necessary actions to protect and preserve the
estate of the Debtor including the prosecution of actions on the
Debtor's behalf, the defense of any actions commenced against the
Debtor, the negotiation of disputes in which the Debtor is
involved, and the preparation of objections to claims filed against
the Debtor's estate; and

     (d) perform all other necessary legal services in connection
with the prosecution of the Chapter 11 Case.

Larson Zirzow attorneys and paraprofessionals and their hourly
rates are:

     Attorneys                $500
     Paraprofessionals        $225

Larson Zirzow received a retainer in the sum of $19,990.00 by and
through third party non-debtor sources, of which $3,990.000 was
paid from Double Diamond Distribution, Ltd., $6,000.00 was paid
from Steven Mann, and $10,000.00 was paid from James Mann for legal
services in connection with the representation.  Larson Zirzow
currently holds this retainer amount in its IOLTA account.

Larson Zirzow attests that it does not have any connections with
the Debtor, its creditors, any other party in interest, their
respective attorneys or accountants, the United States Trustee, or
any person employed in the Office of the United States Trustee.
Further, the firm's representation of the Debtor will not be
adverse to the Debtor's estate.

Larson Zirzow also attests that it is a "disinterested person"
pursuant to sections 327(a) and 101(14) of the Bankruptcy Code
because it is not a creditor, equity security holder or insider of
the Debtor; it is not and was not within two years before the
Petition Date a director, officer or employee of the Debtor; and
does not have an interest materially adverse to the interests of
the estate or any class of creditors of equity security holders, by
reason of any direct or indirect relationship to, connection with,
or interest in the Debtor or for any other reason.

Larson Zirzow can be reached at:

     Zachariah Larson, Esq.
     Matthew C. Zirzow, Esq.
     LARSON ZIRZOW & KAPLAN, LLC
     850 E. Bonneville Ave.
     Las Vegas, NV 89101
     Tel: (702) 382-1170
     Fax: (702) 382-1169
     E-mail: zlarson@lzklegal.com
             mzirzow@lzklegal.com

                        About U.S.A. Dawgs

U.S.A. Dawgs Inc. -- https://www.usadawgs.com/ -- designs,
manufactures, and distributes footwear.  The company offers slip
resistant, casual working, safety, golf, spirit, and toning shoes;
sandals, flip flops, bendables, clogs, and Aussie style and cow
suede boots; and socks for men, women, boys, girls, and babies. The
company was founded in 2006 and is based in Las Vegas, Nevada.

U.S.A. Dawgs, Inc., filed a voluntary Chapter 11 petition (Bankr.
D. Nev. Case No. 18-10453) on Jan. 31, 2018.  In the petition
signed by Steven Mann, president and CEO, the Debtor estimated $10
million to $50 million in assets and $1 million to $10 million
liabilities. The case is assigned to Judge Laurel E. Davis. The
Debtor is represented by Talitha B. Gray Kozlowski, Esq. and Teresa
M. Pilatowicz, Esq. of Garman Turner Gordon, LLP.

U.S.A. Dawgs, Inc. filed a disclosure statement to accompany its
plan of reorganization dated June 5, 2018.



UNITI GROUP: Inks New Severance Agreements with Two Executives
--------------------------------------------------------------
Uniti Group Inc. has entered into new severance agreements with
Mark A. Wallace, executive vice president - chief financial officer
and treasurer of the Company, and Daniel L. Heard, executive vice
president - general counsel and secretary of the Company.  The
Executives' prior severance agreements expired according to their
terms on June 1, 2018.  

The Severance Agreements are effective as of Sept. 10, 2018, and
their terms continue until the earliest of (i) prior to a change in
control, the date of termination determined in accordance with the
Severance Agreement or Dec. 31, 2020, or (ii) after a change in
control, the Company's performance of its obligations under the
Severance Agreement if a payment trigger has occurred or the
expiration of the period for a payment trigger to occur if such
expiration occurs after Dec. 31, 2020.

Each Severance Agreement provides that should the Executive's
employment be terminated by the Company for cause or by him without
good reason, the Company must pay to the Executive his base salary
and any accrued vacation pay through the date of termination.
Additionally, should the Executive's employment be terminated due
to his death or disability, the Company must pay to the Executive
or his estate (i) his base salary and any accrued vacation pay
through the date of termination; (ii) any incentive compensation
earned by or awarded to the Executive for a completed performance
period preceding the date of termination, to the extent not already
paid; and (iii) an amount equal to the Executive's annual base
salary in effect on the date of termination.

Each Severance Agreement also provides that should the Executive's
employment be terminated by the Company without cause or by the
Executive for good reason and such termination does not occur at
the same time or within one year following a change in control of
the Company, the Company must pay to the Executive, in lieu of any
other post-termination benefits, the following:

   * his base salary and any accrued vacation pay through the date

     of termination;

   * any incentive compensation that has been earned by or awarded

     to the Executive for a completed performance period preceding

     the date of termination, to the extent not already paid;

   * an amount equal to one and a half (1.5) times the sum of (x)
     his then current annual base salary and (y) the average of
     the bonus payments paid to the Executive during the three
     years (or shorter period, as applicable) preceding the year
     in which the date of termination occurs; and

   * his health, vision and dental insurance benefits for twelve
     months.

Finally, should the Executive's employment be terminated by the
Company without cause or by the Executive with good reason and such
termination occurs at the same time as or within one year following
a change in control of the Company, each Severance Agreement
obligates the Company to pay or provide to the Executive the
following:

  * his base salary and any accrued vacation pay through the date
    of termination;

  * any incentive compensation that has been earned by or awarded
    to the Executive for a completed performance period preceding
    the date of termination, to the extent not already paid;

  * a pro-rated portion of the Executive's then-current target
    incentive compensation, reduced by any amount paid for the    

    fiscal year during which the date of termination occurs;

  * an amount equal to two (2) times the sum of (x) his annual
    base salary in effect immediately prior to the change in
    control or payment trigger, whichever is higher and (y) the
    average of the bonus payments paid to the Executive during the

    three years (or shorter period, as applicable) preceding the
    year in which the date of termination occurs;

  * the Executive's health, vision and dental insurance benefits
    for twenty-four months; and

  * certain outplacement services.

The Company will pay or provide the foregoing in the manner set
forth in the Severance Agreements.

In the event that certain payments or benefits under the Severance
Agreements would be subject to an excise tax under Section 4999 of
the Internal Revenue Code, as amended, then those payments or
benefits may be reduced in the manner set forth in the Severance
Agreements.

The Company is only obligated to pay or provide, or continue to pay
or provide, benefits for termination by the Company not for cause
prior to a change in control or certain benefits in the event of a
payment trigger to the extent that the Executive executes a waiver
and release in the form set forth in the Severance Agreements and
otherwise remains in compliance with certain covenants set forth
therein.  The Severance Agreements include one year
post-termination non-disclosure, non-compete and non-interference
covenants.

                      About Uniti Group
                 
Little Rock, Arkansas-based Uniti -- http://www.uniti.com/-- is an
internally managed real estate investment trust engaged in the
acquisition and construction of mission critical communications
infrastructure, and is a provider of wireless infrastructure
solutions for the communications industry.  The Company is
principally focused on acquiring and constructing fiber optic
broadband networks, wireless communications towers, copper and
coaxial broadband networks and data centers.

Uniti reported a net loss attributable to common shareholders of
$16.55 million for the year ended Dec. 31, 2017, compared to a net
loss attributable to common shareholders of $5.49 million for the
year ended Dec. 31, 2016.  As of June 30, 2018, Uniti Group had
$4.47 billion in total assets, $5.76 billion in total liabilities,
$85.01 million in convertible preferred stock, and a total
shareholders' deficit of $1.37 billion.

                           *     *     *

As reported by the TCR on Aug. 13, 2018, S&P Global Ratings lowered
its issuer credit rating on Little Rock, Ark.-based Uniti Group
Inc. to 'CCC+' from 'B-'.  The lower rating follows the downgrade
of Uniti's principal leasing tenant, Windstream, which accounts for
a majority of Uniti's revenue and cash flow.

In June 2018, Moody's Investors Service downgraded Uniti Group
Inc.'s corporate family rating (CFR) to Caa1 from B3 following the
downgrade of Windstream Services, LLC.  Moody's said Uniti's Caa1
CFR primarily reflects its reliance upon Windstream (Caa1 negative)
for approximately 70% of pro forma revenue.



UNIVERSAL INVESTMENTS: Court Dismisses Chapter 11 Case
------------------------------------------------------
Judge Phillip J. Shefferly of the U.S. Bankruptcy Court for the
Eastern District of Michigan has, at the behest of the U.S.
Trustee, dismissed the Chapter 11 case of Universal Investments
Group, LLC.

Daniel M. McDermott, the U.S. Trustee, filed the motion to dismiss
the Debtor's case after the Court denied confirmation of the
Debtor's Plan.  On July 2, 2018, the Debtor filed a first amended
combined plan of reorganization and disclosure statement.  Two
creditors, the Wayne County Treasurer and Select Commercial Assets,
LLC, objected.  On August 13, 2018, the Court held a hearing.

After hearing arguments, the Court denied confirmation of the
Debtor's Plan.  The Court reasoned that the Debtor's Plan was not
feasible because secured creditor, Select Commercial Assets, LLC,
has an assignment of rents.  The Debtor's rents are 100% of its
income.  The Court further stated that the Debtor's Plan can't ever
be feasible.  Even if the Debtor entered into written lease
agreements with its tenants, the rents from those leases must be
paid to Select Commercial Assets, LLC, leaving the Debtor with no
revenue to fund a plan.

The U.S. Trustee argued that the Debtor's inability to confirm a
plan is cause for dismissal under 11 U.S.C. Section 1112(b)(4)(J).

Following dismissal, the Debtor will pay $325 to the U.S. Trustee
for fees due under 28 U.S.C. Section 1930(a) for the second quarter
of 2018, and $325 for the third quarter of 2018.

             About Universal Investments Group

Universal Investments Group LLC sought protection under Chapter 11
of the Bankruptcy Code (Bankr. E.D. Mich. Case No. 18-44006) on
March 21, 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 Phillip J. Shefferly presides over
the case.



WEST POINT MARKET: Taps Wagner & Company as Accountant
------------------------------------------------------
West Point Market of Akron, LLC, seeks approval from the U.S.
Bankruptcy Court for the Northern District of Ohio to hire an
accountant.

The Debtor proposes to employ Wagner & Company CPA, LLC, to assist
in the preparation of its 2017 tax returns.  

The firm will receive a fee in the amount of $1,500 for its
services.

Steven Wagner, owner of Wagner & Company and the accountant who
will be providing the services, disclosed in a court filing that he
is "disinterested" as defined in Section 101(14) of the Bankruptcy
Code.

Wagner & Company can be reached through:

     Steven Wagner
     Wagner & Company CPA, LLC
     1655 West market Street, Suite 525
     Akron, OH 44313
     Tel: 330-864-1550
     Fax: 330-864-1579

                    About West Point Market

West Point Market of Akron, LLC, is a specialty family-owned
supermarket in Akron, Ohio.  West Point Market was founded in 1936
and is owned by Richard Vernon.

West Point Market of Akron sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. N.D. Ohio Case No. 18-10659) on May 24,
2018.  In the petition signed by its member, Richard Vernon, the
Debtor estimated assets and liabilities of less than $10 million.
The Hon. Alan M. Koschik presides over the case.  Julie K. Zurn,
Esq., of Zurn Law, LLC, is the Debtor's counsel.


Y&K SUN: Unsecureds to Get 100% Under Chapter 11 Plan
-----------------------------------------------------
Jeffrey A. Weinman, Chapter 11 Trustee, and creditors Wonjoong Kim
and Yoonee Kim filed a Joint Chapter 11 Plan of Liquidation and
accompanying Disclosure Statement for Y&K Sun, Inc.  The hearing to
consider approval of the Disclosure Statement will be held on
October 22, 2018, at 3:00 p.m.

General Unsecured Claims, classified in Class 4, will receive Cash
in an amount equal to 100% of the unpaid amount of the Allowed
General Unsecured Claim, plus interest accruing from the Petition
Date at the rate set forth in 28 U.S.C. Section 1961, after
satisfaction of all Allowed Administrative Claims, Allowed Priority
Tax Claims, Allowed Priority Non-Tax Claims, and Allowed Secured
Claims.  Holders of Allowed General Unsecured Claims will not be
entitled to receive any payment of Cash on account of Allowed
General Unsecured Claims until (i) the holders of Allowed
Administrative Claims, Allowed Priority Tax Claims, Allowed
Priority Non-Tax Claims, and Allowed Secured Claims have received
payment on account of such Allowed Claims or (ii) such Allowed
Claims have been fully reserved for in accordance with the Plan,
and any Disputed General Unsecured Claims have been reserved for in
accordance with the Plan.  Class 4 Claims total $8,880.75.

The Kim Subordinated Claim, classified in Class 5, is the unsecured
Claim of Wonjoong Kim and Yoonee Kim, as Allowed by the Court’s
Order, dated May 11, 2017, in the amount of $1,441,555.38 as set
forth in the Amended Judgment, plus post judgment interest at the
federal rate, and as may be increased in amount by further order of
the Court.  Pursuant to the Court's September 12, 2014 Order in Kim
v. Sun, AP No. 12-1660-MER, which the Court relied upon in
adjudicating the Kim Subordinated Claim in the present case, the
Kims, in 2007, purchased 50% of the Debtor's common stock. This
purchase and the 2008 divestiture of that common stock, under the
Colorado Securities Act, gave rise to the Kim Subordinated Claim.
As such, the Kim Subordinated Claim is a claim for damages arising
from the purchase or sale of a security (specifically common stock)
of the Debtor and is subject to mandatory subordination under 11
U.S.C. Section 510(b) and given the same priority as the Debtor's
common stock.

The estate lacks sufficient funds to pay in full the current
Allowed amount of $1,441,555.38, plus interest. However, the
holders of the Kim Subordinated Claim will receive the remainder of
Wind-Down Reserve, after satisfaction of all Allowed Administrative
Claims, U.S. Trustee Fees, Allowed Priority Tax Claims, and Class
1-4 Claims, including the funding of any Disputed Claims Reserve.

Equity Interests, classified in Class 6, are composed of Hyun Keun
Sun and Yeonam Kim Sun, as of the Petition Date and currently, each
owning 50% of the Debtor's common stock. Because the Kim
Subordinated Claim, under 11 U.S.C. section 510(b), has been
subordinated to the level of common stock, the Kims would receive
only a pro rata distribution with other owners of the Debtor's
common stock. The Plan Proponents propose to equitably subordinate
the Suns’ equity interest to the Debtor's common stock pursuant
to section 510(c) and as contemplated by Fed. R. Bankr. P. 7001(8).


A copy of the Disclosure Statement from PacerMonitor.com is
available at https://tinyurl.com/yd8hdbsh at no charge.

                        About Y&K Sun Inc.

Y&K Sun, Inc.'s only substantial asset is a shopping center located
at 6451, 6553, and 6579 West Colfax Avenue, Lakewood, Colorado.

Y&K Sun, Inc., sought Chapter 11 protection (Bankr. D. Colo. Case
No. 16-14761) on May 12, 2016, estimating $1 million to $10 million
in assets and debt.  Judge Howard R. Tallman presides over the
case.  

The Debtor is represented by Andrew D. Johnson, Esq., at Oonsager
Guyerson Fletcher Johnson.  

The Office of the U.S. Trustee disclosed in a court filing that no
official committee of unsecured creditors has been appointed in the
Chapter 11 case of Y&K Sun, Inc.

Jeffrey Weinman was appointed as Chapter 11 trustee for the Debtor.
The Trustee hired Davis Graham & Stubbs LLP as legal counsel; and
NRC Realty & Capital Advisors of CO, LLC as real estate and
marketing agent.

On February 6, 2018, creditors Wonjoong Kim and Yoonee Kim filed a
disclosure statement and a Chapter 11 plan of reorganization for
the Debtor, which contemplated the liquidation and sale of the
company's property in Lakewood, Colorado.  The disclosure statement
is available for free at
http://bankrupt.com/misc/cob16-14761-285.pdf



YWFM LLC: Seeks to Hire Bruner Wright as Bankruptcy Counsel
-----------------------------------------------------------
YWFM, LLC, d/b/a Brian's Tire and Service, seeks authority from the
U.S. Bankruptcy Court for the Northern District of Florida to
employ Bruner Wright, P.A., as bankruptcy counsel to the Debtor.

Byron Wright III, is a member of Bruner Wright, P.A.  The Firm
currently employs one other attorney, Robert C. Bruner.

YWFM, LLC, requires Bruner Wright to give the Debtor legal advice
with respect to its powers and duties as Debtor-in-Possession.

Bruner Wright will be paid at these hourly rates:

     Attorneys                 $240 to $400
     Paralegals                    $95

Bruner Wright will be paid a retainer in the amount of $15,000.

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

Byron Wright III assured the Court that the firm is a
"disinterested person" as the term is defined in Section 101(14) of
the Bankruptcy Code and does not represent any interest adverse to
the Debtor and its estates.

Bruner Wright can be reached at:

         Byron Wright III, Esq.
         BRUNER WRIGHT, P.A.
         2810 Remington Green Circle
         Tallahassee, FL 32308
         Tel: (850) 385-0342
         Fax: (850) 270-2441

                         About YWFM, LLC

YWFM LLC, d/b/a Brian's Tire and Service, filed a Chapter 11
bankruptcy petition (Bankr. N.D. Fla. Case No. 18-40469) on Aug.
31, 2018, estimating under $1 million in both assets and
liabilities.  The Debtor is represented by Byron Wright III, Esq.,
at Bruner Wright, P.A.


ZAHMEL RESTAURANT: Taps Goldberg Weprin as Bankruptcy Counsel
-------------------------------------------------------------
Zahmel Restaurant Supplies Corporation sought and obtained approval
from the United States Bankruptcy Court for the Eastern District of
New York to employ Goldberg Weprin Finkel Goldstein LLP as
bankruptcy counsel.

Goldberg Weprin will render these services:

     (a) provide the Debtor with necessary legal advice in
connection with the operation and rehabilitation of its restaurant
business during the Chapter 11 case and its responsibilities and
duties as a debtor-in-possession;

     (b) represent the Debtor in all proceedings before the
Bankruptcy Court and/or the United States Trustee;

     (c) review and prepare all necessary legal papers, petitions,
orders, applications, motions, reports and plan documents on the
Debtor's behalf;

     (d) assist the Debtor in negotiations with its current
landlord and its future landlord; and

     (e) perform all other legal services for the Debtor which may
be necessary to obtain a successful conclusion of the Chapter 11
case, including, negotiating an agreement for the use of cash
collateral with the Debtor's secured lender.

Goldberg Weprin attests that it is not a creditor of the Debtor,
and the Debtor does not believe that the firm holds any adverse
interest to the Debtor or Debtor's estate.

The Debtor believes Goldberg Weprin is well-versed in bankruptcy
matters, and qualified to represents its interests in this Chapter
11 case.

                About Zahmel Restaurant Supplies

Zahmel Restaurant Supplies Corp. is a restaurant supply distributor
that maintains warehouse and related offices at 6235 30th Avenue,
in Woodside, New York.  The company has 45 employees and more than
50 creditors.

Zahmel Restaurant Supplies Corp. filed a Chapter 11 petition
(Bankr. E.D.N.Y. Case No. 18-43312) on June 5, 2018. In the
petition signed by Gil Appelbaum, vice president, the Debtor
estimated $500,000 to $1 million in assets and $1 million to $10
million in liabilities. Goldberg Weprin Finkel Goldstein LLP is the
Debtor's counsel.



[*] Mark That Calendar! Distressed Investing Conference on Nov. 26
------------------------------------------------------------------
Come and join Beard Group's Distressed Investing conference on
November 26, 2018.

Now on its 25th year, this annual gathering is the oldest and most
established New York restructuring conference.  The day-long
program will be held the Monday after Thanksgiving at The Harmonie
Club, 4 E. 60th St. in Midtown Manhattan.

Among the highlights of the Distressed Investing 2018 Conference --
https://www.distressedinvestingconference.com -- Nov. 26th in
midtown Manhattan will be an Investors' Roundtable featuring:

     * Steven L. Gidumal, Managing Partner, VIRTUS CAPITAL, LP

     * Gary E. Hindes, Managing Director, THE DELAWARE BAY
       COMPANY LLC

     * Dave Miller, Portfolio Manager, ELLIOTT MANAGEMENT CORP.

     * Richard M. Fels, Managing Director, ODEON CAPITAL
       GROUP LLC

There's a high probability that you'll want to call your broker
with a buy or sell order following this roundtable discussion.

The conference will also feature:

     * Luncheon presentation of the Harvey R. 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 Young
       Restructuring Lawyers of 2018

Visit https://www.distressedinvestingconference.com/ for
registration details and information about this year's conference
agenda as well as highlights from past conferences.

This year's corporate sponsors include:

     * Conway MacKenzie
     * DSI
     * Foley & Lardner
     * Longford Capital
     * Milford
     * Pacer Monitor

Our media sponsors this year are Debtwire and Financial Times.

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.



[^] BOND PRICING: For the Week from September 10 to 14, 2018
------------------------------------------------------------

  Company               Ticker    Coupon   Bid Price     Maturity
  -------               ------    ------   ---------     --------
Alpha Appalachia
  Holdings LLC          ANR        3.250       2.048     8/1/2015
American Tire
  Distributors Inc      ATD       10.250      28.086     3/1/2022
American Tire
  Distributors Inc      ATD       10.250      28.738     3/1/2022
Appvion Inc             APPPAP     9.000       1.125     6/1/2020
Appvion Inc             APPPAP     9.000       0.938     6/1/2020
BPZ Resources Inc       BPZR       6.500       3.017     3/1/2015
BPZ Resources Inc       BPZR       6.500       3.017     3/1/2049
Bon-Ton Department
  Stores Inc/The        BONT       8.000      16.650    6/15/2021
Cenveo Corp             CVO        6.000      27.750     8/1/2019
Cenveo Corp             CVO        8.500       1.498    9/15/2022
Cenveo Corp             CVO        6.000      37.250     8/1/2019
Cenveo Corp             CVO        8.500       1.498    9/15/2022
Cenveo Corp             CVO        6.000       0.961    5/15/2024
Chukchansi Economic
  Development
  Authority             CHUKCH     9.750      70.045    5/30/2020
Chukchansi Economic
  Development
  Authority             CHUKCH    10.250      70.000    5/30/2020
Claire's Stores Inc     CLE        9.000      64.250    3/15/2019
Claire's Stores Inc     CLE        6.125      64.750    3/15/2020
Claire's Stores Inc     CLE        7.750       6.775     6/1/2020
Claire's Stores Inc     CLE        9.000      64.250    3/15/2019
Claire's Stores Inc     CLE        7.750       6.775     6/1/2020
Claire's Stores Inc     CLE        9.000      64.250    3/15/2019
Claire's Stores Inc     CLE        6.125      62.207    3/15/2020
Community Choice
  Financial Inc         CCFI      10.750      79.993     5/1/2019
DBP Holding Corp        DBPHLD     7.750      45.500   10/15/2020
DBP Holding Corp        DBPHLD     7.750      45.968   10/15/2020
DIRECTV Holdings
  LLC / DIRECTV
  Financing Co Inc      DTV        5.875     101.879    10/1/2019
EXCO Resources Inc      XCOO       8.500      16.000    4/15/2022
Egalet Corp             EGLT       5.500      35.692     4/1/2020
Emergent Capital Inc    EMGC       8.500      79.928    2/15/2019
Energy Conversion
  Devices Inc           ENER       3.000       7.875    6/15/2013
Energy Future
  Intermediate
  Holding Co LLC /
  EFIH Finance Inc      TXU        9.750      37.500   10/15/2019
Energy Future
  Intermediate
  Holding Co LLC /
  EFIH Finance Inc      TXU       11.250      37.476    12/1/2018
Federal Home
  Loan Banks            FHLB       1.125      99.406    9/20/2018
Federal Home
  Loan Banks            FHLB       5.685      99.446    9/17/2018
Fleetwood
  Enterprises Inc       FLTW      14.000       3.557   12/15/2011
GenOn Energy Inc        GENONE     9.500      68.250   10/15/2018
GenOn Energy Inc        GENONE     9.500      67.991   10/15/2018
GenOn Energy Inc        GENONE     9.500      67.991   10/15/2018
Homer City
  Generation LP         HOMCTY     8.137      38.750    10/1/2019
Las Vegas Monorail Co   LASVMC     5.500       4.037    7/15/2019
Lehman Brothers
  Holdings Inc          LEH        4.000       3.326    4/30/2009
Lehman Brothers
  Holdings Inc          LEH        1.600       3.326    11/5/2011
Lehman Brothers
  Holdings Inc          LEH        2.000       3.326     3/3/2009
Lehman Brothers
  Holdings Inc          LEH        5.000       3.326     2/7/2009
Lehman Brothers
  Holdings Inc          LEH        1.383       3.326    6/15/2009
Lehman Brothers
  Holdings Inc          LEH        2.070       3.326    6/15/2009
Lehman Brothers
  Holdings Inc          LEH        1.500       3.326    3/29/2013
Lehman Brothers Inc     LEH        7.500       1.226     8/1/2026
MModal Inc              MODL      10.750       6.125    8/15/2020
Mashantucket Western
  Pequot Tribe          MASHTU     7.350      16.500     7/1/2026
Nine West
  Holdings Inc          JNY        6.875      18.500    3/15/2019
OMX Timber Finance
  Investments II LLC    OMX        5.540       4.900    1/29/2020
Orexigen
  Therapeutics Inc      OREXQ      2.750       5.125    12/1/2020
Orexigen
  Therapeutics Inc      OREXQ      2.750       5.125    12/1/2020
PaperWorks
  Industries Inc        PAPWRK     9.500      54.750    8/15/2019
PaperWorks
  Industries Inc        PAPWRK     9.500      54.750    8/15/2019
Pernix Therapeutics
  Holdings Inc          PTX        4.250      43.198     4/1/2021
Pernix Therapeutics
  Holdings Inc          PTX        4.250      43.198     4/1/2021
PetroQuest Energy Inc   PQUE      10.000      46.125    2/15/2021
PetroQuest Energy Inc   PQUE      10.000      46.125    2/15/2021
Powerwave
  Technologies Inc      PWAV       2.750       0.133    7/15/2041
Powerwave
  Technologies Inc      PWAV       1.875       0.133   11/15/2024
Powerwave
  Technologies Inc      PWAV       1.875       0.133   11/15/2024
Renco Metals Inc        RENCO     11.500      29.000     7/1/2003
Rent-A-Center Inc/TX    RCII       6.625     100.940   11/15/2020
Rent-A-Center Inc/TX    RCII       4.750     100.440     5/1/2021
Rex Energy Corp         REXX       8.000      27.500    10/1/2020
Rex Energy Corp         REXX       8.875      17.204    12/1/2020
Rex Energy Corp         REXX       6.250      15.000     8/1/2022
Rex Energy Corp         REXX       8.000      27.407    10/1/2020
Rolta LLC               RLTAIN    10.750      16.496    5/16/2018
SandRidge Energy Inc    SD         7.500       0.385    2/15/2023
Sears Holdings Corp     SHLD       6.625      90.949   10/15/2018
Sears Holdings Corp     SHLD       8.000      41.031   12/15/2019
Sears Holdings Corp     SHLD       6.625      89.784   10/15/2018
Sears Holdings Corp     SHLD       6.625      89.784   10/15/2018
Sempra Texas
  Holdings Corp         TXU        5.550      12.117   11/15/2014
SiTV LLC / SiTV
  Finance Inc           NUVOTV    10.375      57.891     7/1/2019
SiTV LLC / SiTV
  Finance Inc           NUVOTV    10.375      57.006     7/1/2019
TerraVia Holdings Inc   TVIA       5.000       4.644    10/1/2019
TerraVia Holdings Inc   TVIA       6.000       4.644     2/1/2018
Tesla Energy
  Operations Inc/DE     SCTY       2.650      88.130    11/5/2018
Toys R Us -
  Delaware Inc          TOY        8.750       2.133     9/1/2021
Transworld
  Systems Inc           TSIACQ     9.500      26.000    8/15/2021
Transworld
  Systems Inc           TSIACQ     9.500      26.000    8/15/2021
Walter Energy Inc       WLTG       8.500       0.834    4/15/2021
Walter Energy Inc       WLTG       9.875       0.834   12/15/2020
Walter Energy Inc       WLTG       9.875       0.834   12/15/2020
Walter Energy Inc       WLTG       9.875       0.834   12/15/2020
Westmoreland Coal Co    WLBA       8.750      27.395     1/1/2022
Westmoreland Coal Co    WLBA       8.750      27.315     1/1/2022
iHeartCommunications
  Inc                   IHRT      14.000      12.750     2/1/2021
iHeartCommunications
  Inc                   IHRT      14.000      12.799     2/1/2021
iHeartCommunications
  Inc                   IHRT      14.000      12.799     2/1/2021



                            *********

Monday's edition of the TCR delivers a list of indicative prices
for bond issues that reportedly trade well below par.  Prices are
obtained by TCR editors from a variety of outside sources during
the prior week we think are reliable.  Those sources may not,
however, be complete or accurate.  The Monday Bond Pricing table
is compiled on the Friday prior to publication.  Prices reported
are not intended to reflect actual trades.  Prices for actual
trades are probably different.  Our objective is to share
information, not make markets in publicly traded securities.
Nothing in the TCR constitutes an offer or solicitation to buy or
sell any security of any kind.  It is likely that some entity
affiliated with a TCR editor holds some position in the issuers
public debt and equity securities about which we report.

Each Tuesday edition of the TCR contains a list of companies with
insolvent balance sheets whose shares trade higher than $3 per
share in public markets.  At first glance, this list may look like
the definitive compilation of stocks that are ideal to sell short.
Don't be fooled.  Assets, for example, reported at historical cost
net of depreciation may understate the true value of a firm's
assets.  A company may establish reserves on its balance sheet for
liabilities that may never materialize.  The prices at which
equity securities trade in public market are determined by more
than a balance sheet solvency test.

On Thursdays, the TCR delivers a list of recently filed
Chapter 11 cases involving less than $1,000,000 in assets and
liabilities delivered to nation's bankruptcy courts.  The list
includes links to freely downloadable images of these small-dollar
petitions in Acrobat PDF format.

Each Friday's edition of the TCR includes a review about a book of
interest to troubled company professionals.  All titles are
available at your local bookstore or through Amazon.com.  Go to
http://www.bankrupt.com/books/to order any title today.

Monthly Operating Reports are summarized in every Saturday edition
of the TCR.

The Sunday TCR delivers securitization rating news from the week
then-ending.

TCR subscribers have free access to our on-line news archive.
Point your Web browser to http://TCRresources.bankrupt.com/and use
the e-mail address to which your TCR is delivered to login.

                            *********

S U B S C R I P T I O N   I N F O R M A T I O N

Troubled Company Reporter is a daily newsletter co-published
by Bankruptcy Creditors Service, Inc., Fairless Hills,
Pennsylvania, USA, and Beard Group, Inc., Washington, D.C., USA.  
Jhonas Dampog, Marites Claro, Joy Agravante, Rousel Elaine
Tumanda, Valerie Udtuhan, Howard C. Tolentino, Carmel Paderog,
Meriam Fernandez, Joel Anthony G. Lopez, Cecil R. Villacampa,
Sheryl Joy P. Olano, Psyche A. Castillon, Ivy B. Magdadaro, Carlo
Fernandez, Christopher G. Patalinghug, and Peter A. Chapman, Editors.

Copyright 2018.  All rights reserved.  ISSN: 1520-9474.

This material is copyrighted and any commercial use, resale or
publication in any form (including e-mail forwarding, electronic
re-mailing and photocopying) is strictly prohibited without prior
written permission of the publishers.  Information contained
herein is obtained from sources believed to be reliable, but is
not guaranteed.

The TCR subscription rate is $975 for 6 months delivered via
e-mail.  Additional e-mail subscriptions for members of the same
firm for the term of the initial subscription or balance thereof
are $25 each.  For subscription information, contact Peter A.
Chapman at 215-945-7000.

                   *** End of Transmission ***