---

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

              Thursday, February 14, 2019, Vol. 23, No. 44

                            Headlines

2125 FLATBUSH: March 6 Hearing on Disclosure Statement
34 SO. CROSSMAN: Seeks to Extend Exclusive Filing Period to Aug. 31
ACIS CAPITAL: Court Confirms Ch. 11 Trustee's 3rd Amended Plan
ALESSI FAMILY: Stipulation of Settlement with Fusion Consummated
ALGODON GROUP: Extends CEO's Term to April 2019

ALGODON GROUP: Subsidiary Sells $456,000 Convertible Notes
ALLY FINANCIAL: Moody's Hikes Issuer Rating to Ba2, Outlook Stable
ARMAOS PROPERTY: Seeks Access to Cash Collateral Until March 31
ARQUIDIOCESIS DE SAN JUAN: Seeks More Time to Exclusively File Plan
ASCEND LEARNING: Moody's Rates New $300MM Unsec Notes Due 2025 Caa2

AVISON YOUNG: Moody's Rates $385MM Secured Credit Facilities 'B2'
B.W. CLEANERS: Unsecureds to Get $22 Monthly Payment Over 5 Years
BAILEY RIDGE: Plan Administrator Taps Growthland Ag as Realtor
BEEHIVE TRUCK: March 25 Plan Confirmation Hearing
BEVERLY E. MCKITTRICK: Has $1 Million Offer for Arlington Property

BIG COOP'S: Seeks Access to Cash to Continue Business Operations
CALERES INC: Moody's Affirms Ba2 CFR, Outlook Remains Stable
CAMIA PROPERTIES: Case Summary & Unsecured Creditor
CARLOS MIGUELS: Judge Approves State Cash Collateral Stipulation
CMS FLORAL GALLERY: Unsecureds to Recoup 35% of Allowed Claims

CONDO 64: May Continue Using Cash Collateral Through March 6
CONSOLIDATED INFRASTRUCTURE: Feb. 19 Meeting Set to Form Creditors'
CREASY GEOTHERMAL: Giles Buying 2013 Diamond Cargo Trailer for $7K
CYCLE-TEX INC: Ameridge Industries Buying Equipment for $250K
CYCLE-TEX INC: Panel Craft Buying Equipment for $104K

DITECH HOLDING: Files for Chapter 11 With Plan Deal
ELEMENTS BEHAVIORAL: Court Confirms Liquidation Plan
ESREY RESOURCES: BC Securities Commission Grants Temporary MCTO
EXPRESSWAY DELIVERIES: May Continue Using Cash Through Feb. 28
FAIRGROUNDS PROPERTIES: 630 North Buying Lot 31 for $95K

FAIRGROUNDS PROPERTIES: Lees Buying Lot 32 for $90K
FILBIN LAND: Files Plan Supplement to Disclose Professional Fees
FIRSTENERGY SOLUTIONS: Plan Has 22% Recovery for Unsecured Claims
FQ/LB LP: Amends to Incorporate Global Settlement
FROM DUSK TIL DAWN: Taps Middlebrooks Shapiro as Legal Counsel

GARRETT SHAFER: Use of Chapter 13 Refund to Pay Arrears Approved
GIGA-TRONICS INC: Incurs $517,000 Net Loss in Third Quarter
GR MABREY: Case Summary & 20 Largest Unsecured Creditors
GUARDIAN EXTERIORS: Seeks Authority to Use Cash Collateral
HARBORSIDE ASSOCIATES: May Continue Using Cash Until Feb. 28

HARD-MIRE RESTAURANT: Court Confirms Plan, Approves Disclosures
HELIOS AND MATHESON: Common Stock Delisted from Nasdaq
HELIOS AND MATHESON: Oath Inc. Has 0% Stake as of Dec. 31
HG & ZG CORP: Seeks More Time to File Plan
HUNT CONTROL: Seeks Authorization on Cash Collateral Use

IBEX LLC: May Continue Using Cash Collateral Through Feb. 28
IMERYS TALC: Files for Chapter 11 to Halt Personal Injury Suits
INDUSTRIAL LAB: Authorized to Use WesBanco Cash Collateral
IO AT TECH: Court Sustains Objection to Power Design's Claim
JOSEPH'S TRANSPORTATION: Exclusivity Period Extended Until June 15

LAKOTA INC: Case Summary & 5 Unsecured Creditors
LEGACY PIZZA ALABAMA: Seeks Access to Addy Source Cash Collateral
LEGACY PIZZA LLC: Needs Access to SouthCrest Bank Cash Collateral
LIBERTY ASSET: ORAM, Plan Administrator's Claims Objections Nixed
LUBY'S INC: Extends Rights Agreement Expiration to Feb. 2020

MARTIN'S FISHING: Court OK's Disclosures; March 5 Plan Hearing Set
MITE LLC: Seeks Authorization to Continue Using Cash Collateral
MOUNTAIN DUE: Seeks Approval of Proposed Plan Outline
NEONODE INC: Carl Grevelius Acquires 5% Stake
NEW TRIDENT: Moody's Cuts CFR to Ca Amid Bankruptcy Filing

NORTHERN POWER: Disposes of Energy Storage Business for $1.1MM
NOVA SECURITY: Unsecured Creditors Recovery Increased to 25%
OMEROS CORP: Appoints Thomas Bumol to Board of Directors
PERTL RANCH: Taps AgStar as Broker & Marshall Land as Auctioneer
POSTROCK ENERGY: C. Edward Bid to Dismiss Trustee Suit Rejected

POSTROCK ENERGY: Court Tosses T. Edelman Bid to Junk Trustee Suit
POSTROCK ENERGY: J. McCormick Bid to Reject Trustee Suit Nixed
QUALITY CONSTRUCTION: Committee Objects to Disclosure Statement
QUALITY CONSTRUCTION: ESNA Objects to 1st Amended Plan Outline
RICHARD D. VAN LUNEN: Court Extends Watchdog's Objection Deadline

RIVERBED TECHNOLOGY: Moody's Lowers CFR to B3, Outlook Stable
ROBERT ALLEN: Case Summary & 30 Largest Unsecured Creditors
ROBERT ALLEN: Files for Chapter 11 to Pursue Going Concern Sale
ROBERT ALLEN: No Buyer So Far; Proposes Auction by April 22
SALSGIVER INC: CenturyLink Objects to Disclosure Statement

SAM KANE: Sets Sale/Abandonment Procedures for All Assets
SANFRED REALTY: Seeks to Hire Robert L. O'Brien as Counsel
SCOTTSBURG HOSPITALITY: Unsecureds to Get 100% in 2 Payments
SEARS HOLDINGS: Committee Opposes 4-Month Exclusivity Extension
SEARS HOLDINGS: PBGC to Withdraw Objection to ESL Asset Sale

SHIRLEY FOOSE MCCLURE: Flynns Buying Maui Property for $431K
SKYMARK PROPERTIES SPE: Taps Keen-Summit as Real Estate Advisor
SPARTA SYSTEMS: Moody's Cuts CFR to Caa1, Outlook Stable
SQLC SENIOR LIVING: $20MM Stalking Horse Deal with Aldergate OK'ed
STONEMOR PARTNERS: Incurs $17 Million Net Loss in Q2 2018

SUNPLAY POOLS: Gets Final Nod to Use Cash Collateral Until July 31
SURREAL PROPERTIES: Case Summary & 6 Unsecured Creditors
TEXAS PELLETS: Seeks March 21 Auction Date
THINGS REMEMBERED: Feb. 15 Meeting Set to Form Creditors' Panel
TRIDENT HOLDING: Case Summary & 30 Largest Unsecured Creditors

TROLLEY INC: Hearing on Plan Confirmation Set for March 11
TROP INC: Taps GGG Partners as Claims Agent
TRUCK HERO: Moody's Lowers CFR to B3 & 1st Lien Loan Ratings to B2
TURN-KEY SPECIALISTS: Unsecureds to Receive 9-10% Under New Plan
TWIN PINES: Case Summary & 20 Largest Unsecured Creditors

V R ASHIRWAD: Case Summary & 10 Unsecured Creditors
VARIO CORP: Seeks to Hire Lo & Lo as Legal Counsel
VIDANGEL INC: Has Until June 18 to Exclusively Solicit Plan Votes
VISUAL HEALTH: Feb 28 Continued Cash Collateral Use Approved
WASHINGTON MUTUAL: Trust Bid Disallowing Claims of Executives OK'd

WILSON LAND: Capstone Buying Interest in Eastlake Property for $25K
WORK & SON: Funeraria Buying Bradenton Funeral Home for $800K
XTAL INC: Seeks to Hire Apobridge International as Accountant
[*] Marc Abrams Joins Whiteford Taylor & Preston
[^] Recent Small-Dollar & Individual Chapter 11 Filings


                            *********

2125 FLATBUSH: March 6 Hearing on Disclosure Statement
------------------------------------------------------
A hearing will be held on March 6, 2019 at 3:00 p.m. (prevailing
Eastern Time), before the Honorable Carla E. Craig, Chief United
States Bankruptcy Judge, United States Bankruptcy Court for the
Eastern District of New York, to determine whether the disclosure
statement explaining the plan of reorganization of 2125 Flatbush
Ave, Inc., contains adequate information.

That objections, if any, to the Disclosure Statement must be in
writing, filed and served so as to be received no later than
February 27, 2019 at 12:00 p.m. EST (Prevailing Time).

Class 1 - Wells Fargo Bank, N.A.  An equity line of credit on the
Property originally with a credit line of $190,000. This claim will
be allowed in its filed amount of $439,065.79. It is impaired by
this Plan, and entitled to vote to accept or reject it. Upon
obtaining of refinancing, the Secured Creditor's claim will be paid
in full based on the amount set forth in a payoff letter to be
provided by this claimant to the Debtor good through the date of
refinancing, and if requested, the Debtor requests that the Secured
Creditor will assign this loan, if being paid in full its loan, to
the entity providing the refinancing.

Class 4 - General Unsecured Claims Holders of Class 4 general
unsecured claims shall be paid their allowed Class 3 claim without
interest on the Effective Date. This class is impaired.

Payments made under the Plan for Class 1 will be paid from
refinancing obtained by the Debtor within the 9 months after the
Effective Date, or alternatively, the Debtor will reinstate and/or
modify the mortgage, and from the Debtor's future rents. If the
Debtor refinances the Property, payment of Class 2 and Class 3
claims will be paid upon refinancing, or alternatively, after
reinstated and/or modified in full be paid over three (3) years at
6% interest in 12 equal quarterly payments commencing on the first
day of January, April, July, or October immediately following the
Effective Date. Until the claim is paid in full, Class 2 shall
retain its lien on any property in which it has a lien. Payment of
other claims, including Class 4 and administrative expenses will be
paid from the Debtor's principal, future rents and cash on hand.

A full-text copy of the Disclosure Statement dated January 31,
2019, is available at https://tinyurl.com/y4z4lxoq from
PacerMonitor.com at no charge.

               About 2125 Flatbush Ave Inc.

2125 Flatbush Ave, Inc. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. E.D.N.Y. Case No. 18-43554) on June 20,
2018.  At the time of the filing, the Debtor disclosed that it had
estimated assets of less than $1 million and liabilities of less
than $500,000.  Judge Carla E. Craig presides over the case.


34 SO. CROSSMAN: Seeks to Extend Exclusive Filing Period to Aug. 31
-------------------------------------------------------------------
34 So. Crossman Street Inc. and its owner Gerald Scharf asked the
U.S. Bankruptcy Court for the Western District of New York to
extend the period during which they have the exclusive right to
file a Chapter 11 plan through Aug. 31.

As of the petition date, the Debtors obtained authorization to use
cash collateral subject to liens of the Internal Revenue Service
and the New York State Department of Taxation and Finance. The
Debtors' use of cash collateral was subsequently extended, with the
consent of the IRS and NYS Tax, until such time as (ii) the Debtors
confirm a Chapter 11 plan of reorganization; (ii) a Chapter 11
trustee is appointed in one or both of the Debtors' bankruptcy
cases; (iii) one or both of the cases are converted or dismissed;
or (iv) the court orders otherwise.

The Debtors have continued to make payments to the IRS and NYS Tax
to fully pay off their claims within 60 months of the bankruptcy
filings.  Since the filings, the Debtors have engaged in ongoing
efforts to increase the profitability of the restaurant and have
also had discussions with third parties regarding potential new
investments in the business, according to court filings.

The Debtors intend to file a joint Chapter 11 disclosure statement
and plan of reorganization, however, the current deadline will not
permit sufficient time to achieve this objective given the present
circumstances in the Debtors' bankruptcy cases, according to their
attorney, Daniel Brown, Esq., at Andreozzi Bluestein LLP.

                 About 34 So. Crossman Street Inc.

34 So. Crossman Street Inc. filed a Chapter 11 petition (Bankr.
W.D.N.Y. Case No. 18-10908), on May 7, 2018.  In the petition
signed by Gerald Scharf, president, the Debtor estimated $100,001
to $500,000 in assets and $500,001 to $1 million in liabilities.
The case is assigned to Judge Michael J. Kaplan.  Daniel F. Brown,
Esq., at Andreozzi Bluestein LLP, is the Debtor's counsel. The
Debtor hired Renda and Renda Accountants and Auditors, P.C as its
accountant.


ACIS CAPITAL: Court Confirms Ch. 11 Trustee's 3rd Amended Plan
--------------------------------------------------------------
Bankruptcy Judge Stacey Jernigan issued a bench ruling and
memorandum of law in support of final approval of the Chapter 11
Trustee's disclosure statement and confirmation of his third
amended plan for Acis Capital Management LP and Acis Capital
Management GP LLC.

The hearing on these matters transpired over multiple days in
December 2018, and the court considered the testimony of more than
a dozen witnesses, more than 700 exhibits, and hundreds of pages of
legal briefing. Based on the foregoing, the court overrules all
objections and confirms the Plan, including all proposed
modifications to it. The Chapter 11 Trustee has demonstrated, by a
preponderance of the evidence, that the Plan, as modified,
satisfies the applicable provisions of the Bankruptcy Code
including but not limited to Sections 1122, 1123, 1127, and 1129 of
the Bankruptcy Code. The court also approves on a final basis the
adequacy of the accompanying disclosure statement to the Plan,
determining that it meets the requirements set forth in Section
1125 of the Bankruptcy Code.

The objectors to the plan are (a) Highland, (b) HCLOF Guernsey, and
(c) Neutra Cayman.

The Plan is fairly simple, considering the complexity of the
business and the relationships, and the contentiousness of the
Bankruptcy Cases. The Plan proposes that the Debtor-Acis, as a
"Reorganized Debtor," will continue with the business operations of
the Debtors after the Effective Date of the Plan. Specifically, the
Debtor-Acis will assume, pursuant to section 365 of the Bankruptcy
Code, its CLO PMAs and continue to serve as the portfolio manager
to the CLO SPEs (and as to any resets of the CLOs therein). The
Reorganized Debtor will continue to earn fees and will pay claims
from post-Effective Date income as provided in the Plan. The
Reorganized Acis will actively pursue additional fund management
contracts. Again, there is no objection by the CLO SPEs to the
Plan, and the indenture trustee on the tranches of CLO notes has no
objection.

The court believes that the Chapter 11 Trustee made a convincing
argument in connection with Plan confirmation (and his
justification for the separate classification of Highland's claim
in the Plan from other general unsecured creditors) that Highland
should also be regarded as a "competitor" of the Debtor-Acis at
this juncture, since they are both in the fund management business
and Highland’s control over the Debtor-Acis has now been
divested. Highland's competitor status, in addition to its insider
status, warrants additional scrutiny of its motivations in
objecting to the Plan. More importantly, it provides a sound legal
and business justification for separately classifying its claim in
the Plan.

The Chapter 11 Trustee has demonstrated a likelihood of success on
the merits with regard to his claims set forth in the Highland
Entities Adversary Proceeding. Therefore, the Temporary Injunction
that is part of the Plan is supportable. The nature and extent of
the rights ultimately recovered by the Debtor-Acis will either be
determined in the Highland Entities Adversary Proceeding or, as
HCLOF Guernsey's own Guernsey expert conceded, in a binding
arbitration in Dallas, Texas under the terms of the Equity/ALF
PMA.

The court finds and concludes that the Temporary Injunction that is
part of the plan is legally permissible, necessary, and appropriate
to avoid immediate and irreparable harm to the Reorganized Debtor
(i.e., evisceration of the Acis CLOs, by parties with unclean
hands, that would have no authority to effectuate a liquidation of
the CLOs, absent the prepetition wrongful termination of the
Equity/ALF PMA). The Chapter 11 Trustee credibly testified that if
the Acis CLOs are liquidated, there is nothing for the Debtor-Acis
to manage. The Chapter 11 Trustee credibly testified that the
Temporary Plan Injunction is very important because it protects the
revenues under the Acis PMAs, which is a source of potential
recovery to creditors under the Plan.

The Chapter 11 Trustee has also shown the balance of harms weighs
in his and the estates' favor in granting the Plan's Temporary
Injunction. The Chapter 11 Trustee is entitled to the Temporary
Injunction pending resolution of the claims asserted in the
Highland Entities Adversary Proceeding. The Chapter 11 Trustee
credibly testified that the Temporary Plan Injunction is important
to the Plan, because it allows the cash flow from the CLO
management to be collected by the Reorganized Debtor, and that is
the source of revenue available at this time to pay creditors.

A copy of the Court's Memorandum Opinion dated Jan. 31, 2019 is
available at: http://bankrupt.com/misc/txnb18-30264-11-827.pdf

             About Acis Capital Management

Joshua N. Terry, as petitioning creditor, on Jan. 30, 2018, filed
an involuntary petition against Acis Capital Management, L.P.,
thereby initiating the Acis LP bankruptcy case.  Mr. Terry also
filed an involuntary petition against Acis Capital Management GP,
thereby initiating the Acis GP bankruptcy case.

On April 13, 2018, after six days of testimony and argument, the
Bankruptcy Court entered its findings of fact and conclusions of
law in support of orders for relief on the involuntary bankruptcy
petitions.  Also on April 13, Diane Reed was appointed as interim
Chapter 7 trustee for the Debtors' bankruptcy estates. On April 18,
the Court entered its order directing that the cases be jointly
administered under Case No. 18-30264 (Bankr. N.D. Tex.).

The Hon. Stacey G Jernigan presides over the cases.

On May 4, 2018, the Chapter 7 trustee filed a motion to convert the
cases to Chapter 11.   On May 11, the court entered an order
granting the motion.

On May 14, 2018, the U.S. Trustee appointed Robin Phelan as Chapter
11 trustee for the Debtors.  The trustee hired Forshey & Prostok,
LLP as counsel; Winstead PC, as special counsel; and Miller
Buckfire & Co., LLC and Stifel, Nicolaus & Co., Inc., each a
wholly-owned subsidiary of Stifel Financial Corp., as financial
advisor and investment banker.

The court has conditionally approved the disclosure statement with
respect to the First Amended Joint Plan filed by the Debtors.


ALESSI FAMILY: Stipulation of Settlement with Fusion Consummated
----------------------------------------------------------------
The Alessi Family Limited Partnership filed a second amended
disclosure statement in support of its amended plan of
reorganization disclosing that the stipulation of settlement with
Fusion Homes, LLC has been consummated.

The $800,000 payment have already been made to Fusion. The funding
for the $800,000 was comprised of $200,000 from the Debtor's
operating account, and $600,000 funded by Alessi personally.

A copy of the Second Amended Disclosure Statement is available at
https://is.gd/0KGHL7 from Pacermonitor.com at no charge.

                About The Alessi Family

The Alessi Family Limited Partnership owns and operates two
residential buildings.  One is located at 1941 Washington Street,
Hollywood, Florida and consists of eight separate residential
apartments.  The other is located at 1956 Lincoln Street,
Hollywood, Florida and consists of 10 separate residential
apartments.

The Alessi Family Limited Partnership filed a chapter 11 petition
(Bankr. S.D. Fla. Case No. 16-25093) on Nov. 9, 2016.  The petition
was signed by Daniel A. Alessi, general partner.  At the time of
the filing, the Debtor had estimated $1 million to $10 million both
assets and liabilities.

The case is assigned to Judge John K. Olson.  The Debtor is
represented by Brian S. Behar, Esq., at Behar, Gutt & Glazer, P.A.

No official committee of unsecured creditors has been appointed.


ALGODON GROUP: Extends CEO's Term to April 2019
-----------------------------------------------
The Board of Directors of Algodon Group, Inc. has extended Scott
Mathis' employment agreement with Algodon, dated Sept. 28, 2015 to
expire on April 30, 2019.  All other terms of the Employment
Agreement remain the same.  Mr. Mathis serves as the Company's
chief executive officer.

Also on Jan. 31, 2019, the Board of Directors of Algodon granted
options to certain employees as consideration for their services to
Algodon, which included options to acquire 450,000 shares of common
stock to Algodon's chief executive officer and options to acquire
75,000 shares to Algodon's chief financial officer all at an
exercise price of $0.385 per share.  One year from the date of
grant, 25% of the options vest, with the remaining 75% vesting in
equal quarterly installments thereafter.  The options expire on
Jan. 31, 2024.

In addition, in connection with services provided by two members of
the Board of Directors of Algodon, the Board also granted options
to acquire 50,000 shares of common stock of the Company at an
exercise price of $0.385 per share.  One year from the date of
grant, 25% of the options vest, with the remaining 75% vesting in
equal quarterly installments thereafter.  The options expire on
Jan. 31, 2024.

                       About Algodon Group

Through its wholly-owned subsidiaries, Algodon Group, Inc.,
formerly known as Algodon Wines & Luxury Development Group, Inc. --
http://www.algodongroup.com/-- invests in, develops and operates
real estate projects in Argentina.  Based in New York, Algodon
operates a hotel, golf and tennis resort, vineyard and producing
winery in addition to developing residential lots located near the
resort.  The activities in Argentina are conducted through its
operating entities: InvestProperty Group, LLC, Algodon Global
Properties, LLC, The Algodon - Recoleta S.R.L, Algodon Properties
II S.R.L., and Algodon Wine Estates S.R.L.  AWLD distributes its
wines in Europe through its United Kingdom entity, Algodon Europe,
LTD.

Algodon Wines reported a net loss attributable to common
stockholders of $8.25 million for the year ended Dec. 31, 2017,
compared to a net loss attributable to common stockholders of
$10.04 million for the year ended Dec. 31, 2016.  As of Sept. 30,
2018, Algodon Group had $5.26 million in total assets, $4.89
million in total liabilities, $9.02 million in series B convertible
redeemable preferred stock, and a total stockholders' deficiency of
$8.65 million.

Marcum LLP, in New York, the Company's auditor since 2013, 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 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.


ALGODON GROUP: Subsidiary Sells $456,000 Convertible Notes
----------------------------------------------------------
As of Dec. 31, 2018, Algodon Group, Inc.'s wholly-owned subsidiary,
Gaucho Group, Inc., sold convertible promissory notes in the amount
of $1,500,000 to accredited investors with a maturity date of Dec.
31, 2018, and at the option of the holder, the principal amount of
the note plus accrued interest can be converted into Gaucho Group
common stock at a 20% discount to the share price in a future
offering of common stock by Gaucho Group. No general solicitation
was used, no commissions were paid, and Gaucho Group relied on the
exemption from registration available under Section 4(a)(2) and
Rule 506(b) of Regulation D of the Securities Act of 1933, as
amended, in connection with the sales. A Form D was filed with the
Securities and Exchange Commission on Sept. 18, 2018, an amended
Form D was filed on Nov. 20, 2018, an amended Form D was filed on
Dec. 10, 2018, and an amended Form D was filed on Jan. 17, 2019.

In January 2019, management of Gaucho Group gave the option to the
noteholders of extending the maturity date from Dec. 31, 2018 to
March 31, 2019 of their specific convertible promissory notes.  All
of the noteholders retain their right, but not the obligation, to
convert the principal amount of the note plus accrued interest into
Gaucho Group common stock at a 20% discount to the share price in a
future offering of common stock by Gaucho Group.  As of Feb. 11,
2019, all noteholders have agreed to the extension of the maturity
date on their convertible notes, except for noteholders holding
notes in the amount of $10,500 which have matured.

Between Jan. 1, 2019 and Feb. 1, 2019, Gaucho Group has sold
convertible promissory notes in the total amount of $456,000 to
accredited investors.  The maturity date of the notes is March 31,
2019, and at the option of the holder, the principal amount of the
note plus accrued interest can be converted into Gaucho Group
common stock at a 20% discount to the share price in a future
offering of common stock by Gaucho Group.  Together with the notes
sold in 2018, a total of $1,936,800 were sold.  No general
solicitation was used, no commissions were paid, and Gaucho Group
relied on the exemption from registration available under Section
4(a)(2) and Rule 506(b) of Regulation D of the Securities Act of
1933, as amended, in connection with the sales.  A Form D was filed
with the Securities and Exchange Commission on Sept. 18, 2018, an
amended Form D was filed on Nov. 20, 2018, and amended Form D was
filed on Dec. 10, 2018, an amended Form D was filed on Jan. 17,
2019, and another amended Form D was filed on Feb. 8, 2019.

                       About Algodon Group

Through its wholly-owned subsidiaries, Algodon Group, Inc.,
formerly known as Algodon Wines & Luxury Development Group, Inc. --
http://www.algodongroup.com/-- invests in, develops and operates
real estate projects in Argentina.  Based in New York, Algodon
operates a hotel, golf and tennis resort, vineyard and producing
winery in addition to developing residential lots located near the
resort.  The activities in Argentina are conducted through its
operating entities: InvestProperty Group, LLC, Algodon Global
Properties, LLC, The Algodon - Recoleta S.R.L, Algodon Properties
II S.R.L., and Algodon Wine Estates S.R.L.  AWLD distributes its
wines in Europe through its United Kingdom entity, Algodon Europe,
LTD.

Algodon Wines reported a net loss attributable to common
stockholders of $8.25 million for the year ended Dec. 31, 2017,
compared to a net loss attributable to common stockholders of
$10.04 million for the year ended Dec. 31, 2016.  As of Sept. 30,
2018, Algodon Group had $5.26 million in total assets, $4.89
million in total liabilities, $9.02 million in series B convertible
redeemable preferred stock, and a total stockholders' deficiency of
$8.65 million.

Marcum LLP, in New York, the Company's auditor since 2013, 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 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.


ALLY FINANCIAL: Moody's Hikes Issuer Rating to Ba2, Outlook Stable
------------------------------------------------------------------
Moody's Investors Service upgraded the senior unsecured rating of
Ally Financial Inc. to Ba2 from Ba3. The outlook for the rating is
stable. All other long term ratings of Ally Financial and GMAC
Capital Trust I were upgraded one notch and short term ratings were
affirmed.

Upgrades:

Issuer: Ally Financial Inc.

Issuer Rating, Upgraded to Ba2, Stable from Ba3, Stable

Senior Unsecured Medium-Term Note Program, Upgraded to (P)Ba2 from
(P)Ba3

Senior Unsecured Regular Bond/Debenture, Upgraded to Ba2, Stable
from Ba3, Stable

Issuer: GMAC Capital Trust I

Pref. Stock Preferred Stock, Upgraded to B1 (hyb) from B2 (hyb)

Outlook Actions:

Issuer: Ally Financial Inc.

Outlook, Remains Stable

Affirmations:

Issuer: Ally Financial Inc.

Commercial Paper, Affirmed NP

Other Short Term Note Program, Affirmed (P)NP

RATINGS RATIONALE

Moody's upgrade of Ally Financial is based on continuous
improvement in the funding profile from sustained growth in
deposits and stabilized performance in the auto portfolio.

Ally's 20% annual deposit growth over the last three years to a
balance of $106.2 billion is the product of Ally Bank's growing
franchise. A mature platform in the online banking space has
enabled Ally Financial to attract new deposits and transform to a
primarily bank-funded model in the face of increasing competition
for deposits. Ally has been able to increase deposits and retain a
very large portion of existing depositors through the recent series
of interest rate increases in the market.

Deposits now comprise 66% of Ally's funding profile compared with
47% three years ago, a significant improvement. Over the same time
period, Ally's ratio of market funds as a percentage of tangible
banking assets declined considerably and reliance on both secured
and unsecured debt is much lower. Secured debt is now 11% of Ally's
funding profile and unsecured debt is now 8% of the funding
profile.

The growth of Ally Bank has driven the benefits noted above. It has
also helped maintain profitability which has been between 0.63% to
0.75% net income as a percentage of tangible assets the last few
years on a consolidated basis. The transition of earning assets
into the bank makes Ally Financial more comparable to other US
banks and structurally subordinates senior unsecured creditors of
the parent to the depositors of the bank.

Ally Financial has grown its used auto loan portfolio to more than
50% of retail auto originations for 2018. The growth in the used
vehicle mix contributed to a trend of higher credit losses from
2015 through 2017. In 2018, however, auto portfolio net charge-offs
for Ally declined for the first time in several years due to a
combination of underwriting quality, the US economy and stabilized
used car values. Ally's automotive finance operations displayed
solid pre-tax income growth as a result of this.

Ally's ratings could be upgraded if the company continues to grow
its deposit base, prudently underwrites growing auto channels, and
diversifies the overall portfolio in a prudent manner.

Ratings could be downgraded due to a significant decline in the
deposit base, a decline in franchised dealer relationships which we
view as an important component to the auto franchise, or if growth
in riskier credit quality assets negatively impacted asset
performance and weakened financial metrics.

Ally Financial Inc. is a leading digital financial services company
with $170.8 billion in earning assets as of December 31, 2018,
offering diversified financial products and services for consumers,
businesses, automotive dealers, and corporate clients through its
wholly-owned subsidiary, Ally Bank. Its primary lines of business
are dealer financial services, which comprises its automotive
finance and insurance operations, mortgage finance and corporate
finance.


ARMAOS PROPERTY: Seeks Access to Cash Collateral Until March 31
---------------------------------------------------------------
Armaos Property Holdings, LLC, and Olympic Hotel Corporation seek
authorization from the U.S. Bankruptcy Court for the District of
Connecticut to use cash collateral in the ordinary course of its
business.

In order to operate and to preserve the value of their assets, the
Debtor requires the use and disbursement of cash collateral during
the period ending March 31, 2019 -- Preliminary Period -- in order
to avoid immediate and irreparable harm to the Debtors. The Debtors
further requests a 10% variance from any line item on the Budget.

The Debtors' Secured Creditors are: (a) Access Point Financial
which asserts secured claims of approximately $6.8 million against
the Debtors assets including cash collateral and two mortgages
against the Hotel property; and (b) Rapid Advance which is owed
approximately $200,000 and also asserts an interest in the Debtors'
cash collateral.

The Debtors assert that Access Point Financial enjoys a
considerable equity cushion as a result of its mortgages against
Olympics' Property. In addition, the Debtors submit that the use of
cash collateral for the budgeted expenses will preserve and enhance
the value of the Debtors' businesses, and any collateral.

As further adequate protection to Secured Creditors against any
post-petition date erosion of their cash collateral, the Debtors
propose to grant to the Secured Creditors a replacement lien in all
after acquired cash collateral to the same extent, priority and
validity as existed on the Petition Date. At the time of a final
hearing on the Cash Collateral Motion, the Debtors will seek a
carve-out from the replacements lien for amounts payable by the
Debtor for (i) fees payable to the U.S. Trustee; (ii) accrued and
unpaid wages, and (iii) approved fees and expenses of the Debtors'
professionals.

A full-text copy of the Debtors' Motion is available at

              http://bankrupt.com/misc/ctb19-20134-2.pdf

                About Armaos Property and Olympic Hotel

Armaos Property Holdings, LLC, owns a 140-room hotel located in
Groton, Connecticut.  Sister company Olympic Hotel Corporation
operates the hotel.  Armaos and Olympic have been a family owned
business since the hotel opened in 1985.

Armaos Property and Olympic Hotel filed voluntary petitions for the
relief afforded under Chapter 11 of the Bankruptcy Code (Bankr. D.
Conn. Case Nos. 19-20134 and 19-20135) on Jan. 30, 2019.  The
petitions were signed by Michael C. Armaos, manager.  Joint
administration of the cases has been requested.

At the time of filing, Armaos Property estimated both assets and
liabilities at $1 million to $10 million; and Olympic Hotel
estimated $50,000 to $100,000 in assets and $1 million to $10
million in liabilities.

The Debtors are represented by James Berman, Esq. at Zeisler &
Zeisler, P.C.


ARQUIDIOCESIS DE SAN JUAN: Seeks More Time to Exclusively File Plan
-------------------------------------------------------------------
Arquidiocesis de San Juan de Puerto Rico filed with the U.S.
Bankruptcy Court for the District of Puerto Rico a motion to extend
the period during which it has the exclusive right to file a
Chapter 11 plan of reorganization and disclosure statement through
April 29.

The Debtor also asked for an extension of 60 days to solicit votes
for the plan after the court approves the disclosure statement.

The extension, if granted by the court, would give the Debtor more
time to negotiate with its main creditors that may have a
substantial impact on its reorganization plan, according to its
attorney, Carmen Conde Torres, Esq., at C. Conde & Assoc.  Ms.
Torres said the Debtor is also seeking potential buyers for its
properties and is contemplating of a possible post-petition
financing to fund the plan.

           About Arquidiocesis de San Juan de Puerto Rico

Arquidiocesis de San Juan de Puerto Rico -- http://www.arqsj.org/
-- is an unincorporated religious association in San Juan, Puerto
Rico.

Arquidiocesis de San Juan de Puerto Rico, a/k/a Iglesia Catolica
Apostolica Y Romana, Arquidiocesis De San Juan De Puerto Rico,
filed a petition for relief under Chapter 11 of the Bankruptcy Code
(Bankr. D.P.R. Case No. 18-04911) on Aug. 29, 2018.  In the
petition signed by Father Alberto Arturo Figueroa Morales, vicar
general, the Debtor estimated $10 million to $50 million in assets
and liabilities.  Carmen D. Conde Torres, Esq., at C. Conde &
Assoc., is the Debtor's counsel.


ASCEND LEARNING: Moody's Rates New $300MM Unsec Notes Due 2025 Caa2
-------------------------------------------------------------------
Moody's Investors Service affirmed the B3 Corporate Family Rating
and B3-PD Probability of Default Rating for Ascend Learning, LLC
following the company's proposed $300 million senior unsecured
notes issuance. At the same time, Moody's upgraded the company's
existing first lien senior secured credit facilities to Ba3 from B2
and affirmed the Caa2 rating on its existing $300 million senior
unsecured notes due 2025. Additionally, Moody's assigned a Caa2
rating to the proposed $300 million senior unsecured notes due
2025. The outlook remains stable.

Proceeds of the new senior unsecured notes along with cash from
balance sheet will be used to fund a USD400 million dividend
payment to its sponsors.

"Pro forma for the new debt issuance, leverage will temporarily
increase from 6.8x to 8.8x, a level that is considered very high
for its B3 rating. However, Ascend Learning generates strong free
cash flow and maintains a very good liquidity profile as well as
solid interest coverage, all of which support the affirmation of
the B3 Corporate Family Rating," said Joanna Zeng O'Brien, Moody's
lead analyst for Ascend Learning.

Moody's took the following ratings actions:

Issuer: Ascend Learning, LLC

Corporate Family Rating, affirmed B3

Probability of Default Rating, affirmed B3-PD

$159 million (upsized from $125 million) senior secured first lien
revolving credit facility expiring July 2022, upgraded to Ba3
(LGD2) from B2 (LGD3)

$700 million senior secured first lien term loan due 2024, upgraded
to Ba3 (LGD2) from B2 (LGD3)

$300 million senior unsecured notes due 2025, affirmed Caa2 (LGD5)

Proposed $300 million senior unsecured notes due 2025, assigned
Caa2 (LGD5)

Outlook: remains stable

RATINGS RATIONALE

Ascend Learning's credit profile broadly reflects its very high
financial leverage with Moody's adjusted debt-to-EBITDA of 8.8x
(7.4x when adding back change in deferred revenue) for the trailing
twelve months ended September 30, 2018 pro forma for the new $300
million senior unsecured notes issuance. This note issuance is
being used to fund a $400 million dividend payment to its financial
sponsor owners, which Moody's views as being a very aggressive
financial policy. The rating also considers the company's modest
scale as measured by revenue and competition from larger and better
capitalized companies. However, Ascend Learning's credit profile is
supported by its track record of strong operating performance,
established position within a niche market, subscription-like
revenue streams and diverse customer base. The rating is also
benefits from its very good liquidity profile.

The stable outlook reflects that Ascend Learning will continue to
generate strong revenue and earnings growth which will support a
reduction in leverage while maintaining solid free cash flow.

The ratings could be downgraded if there is deterioration in
operating performance or additional debt funded transactions that
would cause a delay in anticipated deleveraging. EBITA-to-interest
expense less than 1.25x or weakening of liquidity profile with free
cash flow as a percentage of debt below 2% could prompt
consideration of prospective ratings downgrades.

The ratings could be upgraded if the company delivers sustained
revenue and earnings growth, with Moody's-adjusted debt-to-EBITDA
maintained well below 6.5x and free cash flow as a percentage of
debt sustained above 5%.

The principal methodology used in these ratings was Business and
Consumer Service Industry published in October 2016.

Ascend Learning provides technology-based learning solutions and
educational content for healthcare and other vocational fields. The
company operates in four segments: Clinical Healthcare (mostly
nursing test preparation), Fitness & Wellness (certification for
health and wellness careers), Professional Certification &
Licensure (certification and test preparation for safety, insurance
and other careers), and Content Solutions (mostly healthcare
content). The company is majority owned by private equity sponsors
Blackstone Group L.P. and Canada Pension Plan Investment Board. For
the twelve months ended September 30, 2018, Ascend Learning
generated net revenues of approximately $392 million.


AVISON YOUNG: Moody's Rates $385MM Secured Credit Facilities 'B2'
-----------------------------------------------------------------
Moody's Investors Service affirmed Avison Young (Canada) Inc's
corporate family rating at B2 and revised the outlook to positive
from stable, following Avison Young's acquisition of GVA Grimley
Holdings Limited ("GVA") in a cash transaction. In the same rating
action, Moody's Investors Service assigned a senior secured rating
of B2 to Avison Young (Canada) Inc's proposed bank facility
currently being marketed. Concurrently, Moody's affirmed Avison
Young's B2-PD probability of default rating.

The following ratings were assigned:

Avison Young (Canada) Inc

  - USD$60 million senior secured asset based revolving credit
facility due 2024 at B2 (LGD4)

  - USD$325 million senior secured term loan due 2026 at B2 (LGD4)

Rating Outlook

Avison Young (Canada) Inc

  - Outlook revised to positive from stable

The following ratings were affirmed:

Avison Young (Canada) Inc

  - Corporate Family Rating at B2

  - Probability of Default rating at B2-PD

RATINGS RATIONALE

The rating affirmation and outlook revision to positive, reflect
Moody's view that the acquisition of GVA is a credit positive
despite integration risks. The proposed transaction further expands
Avison Young's commercial real estate services position, by adding
one of the largest global full-service CRE services firms in GVA,
which has a significant consultancy and advisory business,
including in the public sector. The proposed acquisition provides
the company with additional growth and diversification benefits, in
both service line and geography. GVA's expertise in the complete
suite of CRE services will broaden the company's business mix and
service capabilities and limit its exposure to more cyclical
product offerings, resulting in increased stability through real
estate cycles. In addition, it also provides Avison Young with
further penetration into the U.K. commercial real estate market, a
market with increasing demand characteristics, strengthening the
company's global footprint outside of North America. Additionally,
the combination of Avison Young and GVA, will increase the
company's size and scale, resulting in an increase to recurring fee
revenue, EBITDA growth, and cost synergies.

The rating incorporates Moody's expectation that the company will
continue to grow on a measured, leverage-neutral basis. Moody's
does not expect a meaningful increase to leverage, with debt to
EBITDA at 3.7x pro forma for the transaction, improving further
over time as the company deleverages through EBITDA growth and
mandatory term loan amortization. Financing for the acquisition
will include a new USD $60 million 5-year senior secured asset
based revolving credit facility, undrawn at closing; a new USD $325
million 7-year senior secured term loan, of which proceeds will be
used to redeem Avison's outstanding USD $130 million senior secured
notes; as well as balance sheet cash on hand and an equity
investment from its sponsor, Caisse de Depot et Placement due
Quebec ("CDPQ").

Avison Young's B2 corporate family rating reflects its solid credit
metrics, adequate near-term liquidity with no upcoming debt
maturities, an unused revolver and an experienced management team.
Avison's rating is constrained by its relatively small size
compared to global peers, the cyclicality of some of its business
lines, and the risks associated with its acquisition and growth
strategy. Avison Young is a commercial real estate services company
comprised of four main divisions: brokerage leasing, investment
sales and capital markets, property and project management and
advisory/consulting services. The company's transaction driven
business lines are highly correlated to real estate and economic
cycles, creating volatility in revenues. However, some of this
exposure is offset by the company's variable operating expenses,
such as commissions, which mitigate Avison Young's downside during
difficult real estate cycles.

The positive rating outlook reflects Moody's expectation that the
company will successfully integrate the newly acquired GVA into its
platform and continue to grow its recurring fee revenues while
maintaining leverage and coverage metrics, at a minimum, at
post-transaction levels.

A ratings upgrade would be predicated on strong operating
performance through real estate and economic cycles as well as a
broader, less cyclical business mix, specifically non-brokerage
operating income increasing to over one-third of total operating
income. In addition, an upgrade would be predicated upon continued
revenue growth closer to USD $1 billion annually, achieved in a
measured, leverage-neutral manner.

Negative ratings pressure would result should Debt/EBITDA rise
closer to 6x or EBITA/Interest decline closer to 1.5x, both on a
sustained basis. In addition, any deterioration in liquidity would
place negative pressure on the rating.

The principal methodology used in these ratings was Business and
Consumer Service Industry published in October 2016.

Headquartered in Toronto, Canada, Avison Young (Canada) Inc is a
private global commercial real estate services firm serving
property owners, investors and occupiers with approximately 5,000
real estate professionals in 120 owned and affiliate offices across
20 countries. For the LTM period ended September 30, 2018, Avison
Young reported approximately $524 million in total fee revenues.


B.W. CLEANERS: Unsecureds to Get $22 Monthly Payment Over 5 Years
------------------------------------------------------------------
B.W. Cleaners, LLC, filed a second amended disclosure statement
explaining its first amended Chapter 11 plan is the Debtor in a
Chapter 11 bankruptcy case to disclose an increase of the total
general unsecured claim amount and clarification on the treatment
of First Advantage Bank's secured claim.

Class 4 - General unsecured claims are impaired.  Class 4 claims
total $134,492.85. The previously filed plan estimated the Class 4
claims to total $17,245.  Holders of Class 4 claims will receive
monthly payment of $22.42 beginning 1st day of the month following
Effective Date and end 5 years from Effective Date, for a total
payout of $1,344.93.

Class 3-A Secured claim of First Advantage Bank are impaired.
Class 3-A claim totals $182,804.93. While the plan treatment for
First Advantage Bank is provided for in the confirmed individual
Chapter 13 Plan of Bryan and Krystal Wallace (18-00777), Debtor is
obligated to maintain those payments should a default occur or the
individual Chapter 13 case is dismissed. Monthly payment and lien
is retain until completion of payment

Class 3-B Secured claim of First Advantage Bank is impaired.  Class
3-B claim total $23,646.79.  While the plan treatment for First
Advantage Bank is provided for in the confirmed individual Chapter
13 Plan of Bryan and Krystal Wallace (18-00777), Debtor is
obligated to maintain those payments should a default occur or the
individual Chapter 13 case is dismissed . Monthly payment and lien
is retain until completion of payment

The Plan will be funded by income from the continued operation of
the dry cleaning business.

A full-text copy of the Second Amended Disclosure Statement dated
January 31, 2019, is available at https://tinyurl.com/y4nk5cna from
PacerMonitor.com at no charge.

                  About B.W. Cleaners LLC

B.W. Cleaners, LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. M.D. Tenn. Case No. 18-03729) on June 3,
2018.  At the time of the filing, the Debtor disclosed that it had
estimated assets of less than $100,000 and liabilities of $1
million.  Judge Marian F. Harrison presides over the case.


BAILEY RIDGE: Plan Administrator Taps Growthland Ag as Realtor
--------------------------------------------------------------
Jeffrey Mohrauser, the plan administrator appointed in Bailey Ridge
Partners LLC's Chapter 11 case, seeks authority from the U.S.
Bankruptcy Court for the Southern District of Iowa to employ a
realtor.

Mr. Mohrauser proposes to hire Growthland Ag Realty, Inc. to market
nine hog sites, which are the Debtor's primary assets.  The trustee
will employ the broker on a site by site basis.

The sites and listing prices are:

     Kingsley    $  910,000
     Galles       1,260,000
     Nilles         840,000
     Ohlendorf      840,000
     Maass          120,000
     Hawkeye        840,000
     Grand Meadow 1,136,000
     Cyclone        766,800
     Husker         864,000
                 ----------
                 $7,567,800
                 ==========

The broker will be paid a service fee of 3% of the gross sales
price for the sale of the real estate.

Growthland Ag Realty can be reached through:

     David A. Dodgen
     Growthland Ag Realty, Inc.
     1012 12th St. N, Suite 738
     Humboldt, IA 50548-1246
     Tel: (515) 332-1863

                    About Bailey Ridge Partners

Bailey Ridge Partners LLC, based in Kingsley, Iowa, filed a Chapter
11 petition (Bankr. N.D. Iowa Case No. 17-00033) on Jan. 11, 2017.
In the petition signed by Floyd Davis, managing member, the Debtor
estimated assets of less than $50,000 and liabilities of $10
million to $50 million.

The Debtor is represented by Donald H. Molstad, Esq., at Molstad
Law Firm.

On March 2, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  The committee retained
Goldstein & McClintock LLLP as lead counsel; Dickinson Mackaman
Tyler & Hagen, P.C., as Iowa counsel; and Houlihan & Associates,
P.C., as accountant.

The court confirmed the Debtor's Chapter 11 plan on June 11, 2018.
Jeffrey R. Mohrauser was appointed as plan administrator.


BEEHIVE TRUCK: March 25 Plan Confirmation Hearing
-------------------------------------------------
The Bankruptcy Court has approved Beehive Truck and Auto, LLC's
small business disclosure statement in support of its chapter 11
plan dated Feb. 1, 2019, and scheduled the hearing to consider
confirmation of the Plan for March 25, 2019 at 11:00 AM.  Last day
to file claims is on April 22.

Since 2001, the Debtor has been in the business of ceiling
remodeling and particularly removing and replacing popcorn ceilings
and has done business under the trade name "Beehive Ceilings."

Under the proposed plan, general unsecured creditors are classified
in Class 4 and will receive a distribution of 100% of their allowed
claims, each to be paid a pro rata share of monthly payments of
$670, payable each month except December and January, beginning
upon satisfaction of all administrative expense claims and
continuing until the allowed amount of each claim has been paid in
full.

Payments and distributions under the Plan will be funded by cash
flow from Debtor's operations.

The proposed Plan has the following risks: The market for ceiling
remodeling is competitive and requires constant marketing
adjustments. Current labor market conditions make skilled labor
scarce and costly, and margins are slim.

A copy of the Disclosure Statement is available at
https://is.gd/vP6mA2 from Pacermonitor.com at no charge.

             About Beehive Truck and Auto

Beehive Truck and Auto, LLC, sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. D. Ariz. Case No. 18-11882) on Sept.
27, 2018.  At the time of the filing, the Debtor estimated assets
of less than $50,000 and liabilities of less than $50,000.  The
Debtor tapped Kelly G. Black, PLC, as its legal counsel.


BEVERLY E. MCKITTRICK: Has $1 Million Offer for Arlington Property
------------------------------------------------------------------
Beverly Elizabeth McKittrick asks the U.S. Bankruptcy Court for the
Eastern District of Virginia to authorize the sale of her former
residence located at 1204 N. Nelson St., Arlington, Virginia to
Brendan P. Murray and Ambika J. Biggs for $1,075,000.  

The Debtor owns a single-family residence that she formerly
occupied as her residence. The Plan provided that the Debtor would
surrender the Property, allowing it to be foreclosed, but the
release of Chase Bank's second-priority deed of trust, appears to
have created a modicum of equity in the Property.

The Debtor has obtained the Residential Contract Of Purchase, which
provides for the sale of the Property to the Buyers for $1,075,000.
She believes that the price represents the fair market value of
the Property.  The sale is subject to a financing and a property
inspection contingency in favor of the Buyers, and is also
contingent upon the approval of the Court.

On Jan. 8, 2019, JP Morgan Chase Bank, N.A. served notice that it
was releasing its second-priority deed of trust lien against the
Property in the amount of $135,986.  The Property remains
encumbered by a first-priority deed of trust in favor of U.S. Bank,
N.A. in the approximate amount of $980,952 and a tax lien in favor
of the IRS in the approximate amount of $10,869.  As set forth in
the draft Closing Disclosure, the Debtor would net approximately
$8,325 from the sale, an amount that could be applied against the
Debtor's outstanding administrative expenses under the Plan.

The sale was scheduled to go to closing on Jan. 31, 2018, but the
Buyers are willing to defer closing briefly to allow the Debtor to
obtain the approval of the Court.

Out of the gross proceeds of sale, the Debtor proposes to pay, at
settlement, the full payoff to U.S. Bank and the IRS on account of
their liens, the real estate agents' commissions, and all other
ordinary and appropriate fees and costs that arise in connection
with the closing on the sale of the Property consistent with the
sales contract and existing brokerage agreements.

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

   http://bankrupt.com/misc/Beverly_McKittrick_133_Sales.pdf

Counsel for the Debtor:

          Steven B. Ramsdell, Esq.
          TYLER, BARTL, RAMSDELL & COUNTS, P.L.C.
          300 N. Washington St., Suite 310
          Alexandria, VA 22314
          Telephone: (703) 549-5003
          E-mail: sramsdell@tbrclaw.com

               About Beverly Elizabeth McKittrick

Beverly Elizabeth McKittrick sought Chapter 11 protection (Bankr.
E.D. Va. Case No. 17-11125) on April 4, 2017.  The Debtor tapped
Steven B. Ramsdell, Esq., at Tyler, Bartl, Ramsdell & Counts,
P.L.C., as counsel.

On Oct. 17, 2018, the bankruptcy court entered an order confirming
the Debtor's Amended Plan Of Reorganization.


BIG COOP'S: Seeks Access to Cash to Continue Business Operations
----------------------------------------------------------------
Big Coop's Trucking, LLC, seeks authority from the U.S. Bankruptcy
Court for the Eastern District of Michigan to continue to use cash
collateral in the normal course of its business operations until
further order of the Court in accordance with the Budget.

The Debtor requires the use of cash collateral in order to pay
operating expenses and to pay vendors to ensure a continued supply
of services essential to the Debtor's continued operations and
viability. The Debtor proposes to use cash collateral only as set
forth in the Budget. The Debtor proposes that it be allowed the use
of the maximum specified dollar amount of $160,000 per month on an
interim basis until a final hearing is commenced by the Court, or
until negotiated with the secured creditor or until further Order
of the Court.

Newtek Small Business Finance is the only other party who expresses
an interest in the cash collateral. Newtek may assert a secured
lien against all assets of the Debtor. The value of the assets
subject to said lien is approximately $330,000 and the amount owing
to Newtek is approximately $364,000.

Newtek Small Business Finance will receive adequate protection
payments for the Debtor's continued use of cash collateral as
follows:

      (1) The Debtor will keep all of Newtek's collateral fully
insured.

      (2) The Debtor will deposit all cash acquired post-petition
into the DIP account.

      (3) The Debtor believes Newtek to be fully secured by virtue
of its lien on the Debtor's assets and thus is provided adequate
protection by virtue of its equity cushion.

      (4) The Debtor will make payments to Newtek during the
pendency of the Debtor's Chapter 11 proceeding pursuant to the
agreement of the parties contained in their Sept. 1, 2017
agreement. The current payment amount is $4,907, subject to
increase in interest rate as contained in the agreement.

A copy of the Debtor's Motion is available at

               http://bankrupt.com/misc/mieb19-30180-8.pdf

                        About Big Coop's

Big Coop's Trucking is a licensed and bonded freight shipping and
trucking company running freight hauling business from Swartz
Creek, Michigan.

Big Coop's filed a Chapter 11 petition (Bankr. E.D. Mich. Case No.
19-30180) on Jan. 25, 2019.  The petition was signed by Adam
Cooper, member.  The Hon. Daniel S. Opperman Flint is assigned to
the case.  The Debtor is represented by David W. Brown, Esq. at the
Law Office of David W. Brown PLLC.  At the time of filing, the
Debtor estimated $50,000 to $100,000 in assets and $1 million to
$10 million in liabilities.


CALERES INC: Moody's Affirms Ba2 CFR, Outlook Remains Stable
------------------------------------------------------------
Moody's Investors Service upgraded Caleres, Inc.'s Speculative
Grade Liquidity rating to SGL-2 from SGL-3. Concurrently, Moody's
affirmed the company's Ba2 Corporate Family Rating ("CFR"), Ba2-PD
Probability of Default Rating ("PDR") and Ba3 senior unsecured
notes rating. The ratings outlook remains stable.

The change in the Speculative Grade Liquidity Rating to SGL-2 from
SGL-3 reflects the maturity extension of its asset based revolving
credit facility ("ABL") to January 2024 from December 2019, albeit
with a smaller capacity of $500 million down from $600 million.

The affirmation of all other ratings with a stable outlook reflects
Moody's expectations that revolver repayment will drive an
improvement in Caleres' leverage and interest coverage over the
next eighteen months to levels that are in line with the factors
outlined for the Ba2 CFR. However, the increase in share
repurchases and the corresponding slower than originally
anticipated revolver repayment will modestly delay the pace of
credit metric improvement.

Moody's took the following rating actions for Caleres, Inc.:

  - Corporate Family Rating, affirmed Ba2

  - Probability of Default Rating, affirmed Ba2-PD

  - $200 million Senior Unsecured Notes due 2023, affirmed Ba3
(LGD5)

  -Speculative Grade Liquidity Rating, upgraded to SGL-2 from
SGL-3
  
  - Stable outlook

RATINGS RATIONALE

Caleres' Ba2 CFR reflects the company's recognized brands, solid
execution and geographic diversification. The rating is also
supported by Caleres' steady earnings performance over the past
several years despite the challenging apparel and footwear industry
conditions. Pro forma for the run rate impact of the Vionic
acquisition, Moody's estimates that debt/EBITDA was 3.7 times and
EBITA/interest expense was at 2.9 times for the twelve months ended
November 3, 2018. However, Moody's expects that by calendar
year-end 2020, debt/EBITDA will improve to 3.1 times and
EBITA/interest expense will increase to 3.0 times as the company
pays down its revolver borrowings. The rating is constrained by
Caleres' low margins relative to specialty retail peers, narrow
product focus, and sensitivity to shifts in fashion and to the
consumer discretionary spending characteristic of an apparel
retailer.

The stable ratings outlook reflects Moody's projections for
deleveraging through revolver repayment and earnings growth over
the next 12-18 months.

The ratings could be upgraded if the company continues steady
revenue and earnings growth and meaningfully expands its EBITA
margins. An upgrade would also require improved liquidity and a
more conservative financial policy, including financing of any
future acquisitions with long-term capital. Quantitatively, the
ratings could be upgraded if Moody's-adjusted debt/EBITDA is
sustained at or below 2.5 times and EBITA/interest expense at or
above 4.0 times.

The ratings could be downgraded if positive trends in revenues and
EBITDA reverse, financial policy becomes more aggressive or
liquidity deteriorates on a sustained basis. Quantitatively, the
ratings could be lowered if debt/EBITDA is sustained above 3.25
times or EBITA/interest expense declines below 3.0 times.

The principal methodology used in these ratings was Retail Industry
published in May 2018.

Headquartered in St. Louis, Missouri, Caleres, Inc. ("Caleres",
formerly known as Brown Shoe) is a retailer and a wholesaler of
footwear. Its Famous Footwear chain, which generates approximately
55% of total revenues (on a pro-forma basis), sells moderately
priced branded footwear targeting families through about 1,000
stores in the U.S. and Canada. Through its Brand Portfolio segment,
Caleres designs and markets owned and licensed footwear brands
including Sam Edelman, Vionic, Allen Edmonds, Via Spiga, Franco
Sarto, Vince, Fergie, Naturalizer, Dr. Scholl's, LifeStride, DVF,
Ryka, and Carlos. The Brand Portfolio segment also includes about
233 specialty retail stores mostly under the Naturalizer and Allen
Edmonds brands in the U.S. and Canada. Pro forma for the
acquisition of Vionic, revenues for the 12 months ended November 3,
2018 were approximately $3.0 billion.



CAMIA PROPERTIES: Case Summary & Unsecured Creditor
---------------------------------------------------
Debtor: Camia Properties, LP
        14262 Gulf Freeway
        Houston, TX 77034

Business Description: Camia Properties , a Texas limited
                      partnership, is a Single Asset Real Estate
                      Debtor (as defined in 11 U.S.C. Section 101
                      (51B)).  The Company is the fee simple owner
                      of a property located at 14262 Gulf Freeway,
                      Houston TX 77034 valued at $2.2 million.

Chapter 11 Petition Date: February 11, 2019

Court: United States Bankruptcy Court
       Southern District of Texas (Houston)

Case No.: 19-30796

Judge: Hon. Jeffrey P. Norman

Debtor's Counsel: Michael J. Durrschmidt, Esq.
                  HIRSH & WESTHEIMER, P.C.
                  1415 Louisiana, 36th Floor
                  Houston, TX 77002
                  Tel: 713-220-9165
                  Fax: 713-223-9319
                  E-mail: mdurrschmidt@hirschwest.com

Total Assets: $2,200,000

Total Liabilities: $2,135,638

The petition was signed by Alex Lechin, president, Camia Mgmt,
Inc., general partner, Camia Properties, LP.

The Debtor lists Carmen Maria Montiel as its sole unsecured
creditor holding a claim of $60,000.

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

           http://bankrupt.com/misc/txsb19-30796.pdf


CARLOS MIGUELS: Judge Approves State Cash Collateral Stipulation
----------------------------------------------------------------
The Hon. Joseph G. Rosania, Jr., of the U.S. Bankruptcy Court for
the District of Colorado has entered an order approving the
Stipulation between Carlos Miguel's of Castle Rock, LLC, and its
affiliates, and the Colorado Department of Revenue ("State"),
regarding the Debtors' use of cash collateral.

As reported by the Troubled Company Reporter on Jan. 30, 2019, the
Debtors and the State entered into a Stipulation resolving the
State's cash collateral claim against each of the Debtors. The
State Stipulation provides that upon the Court's approval of the
agreement:

      (a) Adequate protection will be provided to the State for the
use of its collateral;

      (b) The Debtors will pay the State the sum of $2,889.58 per
month, beginning the second day after the State Stipulation is
approved and continuing upon the first day of every succeeding
month thereafter until confirmation of a plan, appointment of a
trustee, dismissal or conversion;

      (c) The State will have a first priority replacement lien on
all property of the Debtors and the estate, including without
limitation, on all post-petition accounts and accounts receivable,
in and securing such amounts as lawfully set forth as secured
claims in the proofs of claim file by the State or as amended. The
State will not be required to file or otherwise take any action to
perfect such first priority lien, which will be perfected by Court
approval of the Stipulation;

      (d) The Debtors will maintain adequate insurance coverage on
all personal property assets and adequately insure against any
potential loss;

      (e) The Debtors will only expend cash collateral pursuant to
the Budget subject to reasonable fluctuation by no more than 15%
for each expense line item per month, plus all fees owed to the
U.S. Trustee; and

      (f) The Debtors will preserve and maintain in good condition
all collateral in which the State has an interest.

A full-text copy of the Order is available at

              http://bankrupt.com/misc/cob18-18485-81.pdf

                      About Carlos Miguel's

Carlos Miguel's -- http://www.carlosmiguels.com/-- is a restaurant
chain in Littleton, Colorado that offers authentic Mexican cuisine
like quesadillas, enchilladas, and more. Carlos Miguel's has
branches in Castle Rock, Colorado Springs, Highlands Ranch,
Littleton, Briargate, Monument and Frisco.

On Sept. 28, 2018, Carlos Miguel's of Castle Rock, LLC; Carlos
Miguel's of Country Club Corners, LLC; Carlos Miguel's of Frisco,
LLC; and Carlos Miguel's of Littleton, LLC, filed voluntary Chapter
11 petitions (Bankr. D. Colo. Case Nos. 18-18485 to 18-18488).  The
petitions were signed by Luis Miguel Martin, managing member.
  
At the time of filing, Carlos Miguel's of Castle Rock disclosed
$33,357 in assets and $184,571 liabilities; Carlos Miguel's of
Country Club disclosed $26,396 in assets and $280,865 in
liabilities; while Carlos Miguel's of Frisco, LLC, disclosed
$26,756 in assets and $304,193 liabilities.

The Hon. Elizabeth E. Brown oversees the cases.

Aaron A. Garber, Esq., at Buechler & Garber, LLC, serves as counsel
to the Debtors.


CMS FLORAL GALLERY: Unsecureds to Recoup 35% of Allowed Claims
--------------------------------------------------------------
CMS Floral Gallery, Inc. filed a small business disclosure
statement with regard to its chapter 11 plan dated Jan. 28, 2019.

The Debtor previously operated as a gift shop and floral business.
The Debtor expects to continue operations as a retail gift shop
with a single location in Lower Burrell, PA.

Class 3 General Unsecured Creditors of the Debtor will receive
approximately 35% of their Allowed Claims pursuant to the Plan.
This class will receive $600 per quarter in the first, second, and
third calendar quarters and $7,200 in the fourth calendar quarter.

All Plan payments will be made from the ongoing revenue of the
Debtor's business from normal business operations.

The Debtor has shown profits of approximately $11,879.48 while in
the reorganization proceeding through the reporting months of May
2018 through December 2018. Based on recent history, the Debtor
expects the months of January through April of 2019 to break even
or show a minor profit. Therefore, the Debtor believes that profits
over a full calendar year of between $11,000 and $12,000 is a
reasonable estimate based on actual revenue and expense numbers
during the reorganization proceeding and before. The Debtor is
proposing to pay $9,000 per year to creditors not already being
paid during the reorganization proceeding is absolutely feasible.
The Debtor will use the additional $2,000 to $3,000 per year for
unanticipated capital expenses.

A copy of the Disclosure Statement is available at
https://is.gd/eauxQU from Pacermonitor.com at no charge.

                About CMS Floral Gallery

CMS Floral Gallery, Inc., filed a Chapter 11 bankruptcy petition
(Bankr. W.D. Pa. Case No. 18-21711) on April 30, 2018.  In the
petition signed by Christine A. Dymkoski, president, the Debtor
estimated under $500,000 in assets and liabilities.  The Debtor
hired Christopher M. Frye, Esq., at Steidl and Steinberg, P.C., as
counsel.  No official committee of unsecured creditors has been
appointed in the Chapter 11 case.


CONDO 64: May Continue Using Cash Collateral Through March 6
------------------------------------------------------------
The Hon. James J. Tancredi of the U.S. Bankruptcy Court for the
District of Connecticut has entered his twenty-sixth order
authorizing Condo 64, LLC, to use cash collateral for the period
commencing Jan. 24, 2019, through and including March 6, 2019.

The Debtor is authorized to use cash collateral in the ordinary
course of its business up to the maximum amount of $51,820, to be
disbursed for payment of the expenses set forth on the 30 day
budget, with the Debtor being permitted a variance of 10% per line
item.

Prior to the Petition Date, the Debtor was indebted to American
Eagle Financial Credit Union under a certain mortgage loan, secured
by a first priority mortgage and assignment of rents on the
Property and a security interest in all of the Debtor's
personality.  On the Petition Date, American Eagle asserts the
outstanding principal balance was $2,489,101 with accrued interest
of $276,423, together with late charges, attorneys' fees, and such
other amounts as may be outstanding under the Loan Documents.

As adequate protection to American Eagle Financial Credit Union for
the Debtor's use of cash collateral and for any diminution in the
collateral, American Eagle is granted, nunc pro tunc to the
Petition Date:

   (a) A continuing postpetition lien and security interest in all
prepetition property of the Debtor as it existed on the Petition
Date, of the same type against which American Eagle held validly
protected liens and security interests as of the Petition Date;

   (b) A continuing postpetition lien in all property acquired by
the Debtor after the Petition date.  The Replacement Liens will
maintain the same priority, validity and enforceability as American
Eagle's liens on the initial collateral and will be recognized only
to the extent of any diminution in the value of the collateral
resulting from the use of cash collateral pursuant to Twenty-Sixth
Interim Order; and

   (c) As further adequate protection to American Eagle, the Debtor
is authorized to pay to American Eagle the sum of $7,500 per month,
which payment will satisfy the Debtor's obligation during the Cash
Collateral Usage Period.

To the extent the replacement liens granted to American Eagle
pursuant to the Twenty-Sixth Order are insufficient to compensate
American Eagle for any diminution in value of the Collateral,
American Eagle will be entitled to a super-priority administrative
claim pursuant to 11 U.S.C. Section 503(b) of the Bankruptcy Code,
and American Eagle will be entitled to the protections of and the
priority set forth in 11 U.S.C. Section 507(b).

The liens of American Eagle and any replacement thereof pursuant to
the Twenty-Sixth Order, and any priority to which American Eagle
may be entitled or becomes entitled under Section 507(b) of the
Bankruptcy Code, will be subject to and subordinate to:

   (a) amounts payable by the Debtor under Section 1930(a)(6) of
Title 28 of the United States Code;

   (b) amounts due and owing to the Debtor's employees or contract
labor for postpetition wages or services which accrue during the
term of the Twenty-Sixth Order, and

   (c) for the allowed fees and expenses of Debtor's retained
counsel, Halloran & Sage, LLP, Kevin Mason, Esq., and accountants,
in an amount not to exceed $75,000, to be paid from proceeds of
American Eagle's collateral in the event allowed administrative
fees of Debtor's Professionals are not paid or available from cash
on hand from the Debtor's operations, or from the sale or refinance
of the Debtor's property.

A final hearing on the Debtor's use of cash collateral will be held
on March 6, 2019 at 10:00 a.m.

A full-text copy of the Twenty-Sixth Interim Order is available
at:

             http://bankrupt.com/misc/ctb15-21797-443.pdf

                        About Condo 64 LLC

Condo 64, LLC, a single asset real estate under 11 U.S.C. Sec.
101(51B), is the owner of 67 of the 112 condominium units and the
leases and rents in connection therewith at the location known as
505-509 Burnside Avenue, East Hartford, Connecticut.

Condo 64 filed a Chapter 11 petition (Bankr. D. Conn. Case No.
15-21797) on Oct. 16, 2015.  In the petition signed by Managing
Member Oliver C. Pinkard, the Debtor disclosed total assets at $4.6
million and total liabilities at $3.1 million at the time of the
filing.

The case is assigned to Judge Ann M. Nevins.

The Debtor hired Kaitlin M. Humble, Esq., and Craig I. Lifland,
Esq., at Halloran & Sage LLP, as bankruptcy counsel; and MAC
Commercial Financing Inc. as mortgage broker.

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


CONSOLIDATED INFRASTRUCTURE: Feb. 19 Meeting Set to Form Creditors'
-------------------------------------------------------------------
Andy Vara, acting United States Trustee for Region 3, will hold an
organizational meeting on Feb. 19, 2019, at 1:00 p.m. in the
bankruptcy case of Consolidated Infrastructure Group, Inc.

The meeting will be held at:

         Office of the US Trustee
         844 King Street, Room 3209
         Wilmington, DE 19801

The sole purpose of the meeting will be to form a committee or
committees of unsecured creditors in the Debtors' case.

The organizational meeting is not the meeting of creditors pursuant
to Section 341 of the Bankruptcy Code.  A representative of the
Debtor, however, may attend the Organizational Meeting, and provide
background information regarding the bankruptcy cases.

To increase participation in the Chapter 11 proceeding, Section
1102 of the Bankruptcy Code requires that the United States Trustee
appoint a committee of unsecured creditors as soon as practicable.
The Committee ordinarily consists of the persons, willing to serve,
that hold the seven largest unsecured claims against the debtor of
the kinds represented on the committee.

Section 1103 of the Bankruptcy Code provides that the Committee may
consult with the debtor, investigate the debtor and its business
operations and participate in the formulation of a plan of
reorganization.  The Committee may also perform other services as
are in the interests of the unsecured creditors whom it
represents.

                           About Consolidated Infrastructure

Created in 2016 and headquartered in Omaha, Nebraska, Consolidated
Infrastructure Group, Inc., provides underground utility and damage
prevention services to support others that do underground
construction and maintenance.  By providing detailed information on
what lies beneath the surface, CIG's damage prevention services
help protect communities from damage that could otherwise occur
when utilities, other companies, or individuals dig underground.

CIG sought Chapter 11 protection (Bankr. D. Del. Case No. 19-10165)
on Jan. 30, 2019.  The Hon. Brendan Linehan Shannon is the case
judge.

The Debtor disclosed $11.6 million in assets and $9 million in
liabilities as of Jan. 30, 2019.

Richards, Layton & Finger, P.A. is the Debtor's counsel.
Gavin/Solmonese LLC is the financial advisor and investment banker.
Omni Management Group is the claims and noticing agent.



CREASY GEOTHERMAL: Giles Buying 2013 Diamond Cargo Trailer for $7K
------------------------------------------------------------------
Creasy Geothermal & Well Drilling, Inc., doing business as Creasy
Drilling, LLC, asks the U.S. Bankruptcy Court for the Middle
District of Georgia the sale of its 2013 Diamond Cargo Trailer to
Patrick Giles for $7,000.

Citizens Community Bank ("CCB") currently holds a lien on the
Trailer and has agreed to the Sale with the proceeds to be paid to
CCB and applied to the remaining principal balance of CCB's Class 1
Secured Claim.

                  About Creasy Geothermal

Creasy Geothermal & Well Drilling, Inc. sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. M.D. Ga. Case No.
17-70043) on January 15, 2017.  The case is assigned to Judge John
T. Laney, III.

At the time of the filing, the Debtor estimated assets and
liabilities of less than $1 million.

The Debtor's Plan of Reorganization was approved on Jan. 9, 2018.


CYCLE-TEX INC: Ameridge Industries Buying Equipment for $250K
-------------------------------------------------------------
Cycle-Tex, Inc., asks the U.S. Bankruptcy Court for the Northern
District of Georgia to authorize the sale of equipment located at
1711 Kimberly Drive, Dalton, Georgia, to Ameridge Industries for
$250,000.

The Buyer has made an offer to purchase the Equipment.  As set
forth in the Agreement, the Buyer's offer encompasses paying
$250,000.  The Buyer is prepared to close within 10 business days
from approval of the sale.

The Prepetition, Action Capital Corp. asserted a first priority
lien on the Equipment pursuant to the UCC Financing Statement
between the Debtor and Action Capital recorded on April 12, 2016 in
the Whitfield County Clerk of Superior Court, UCC Number
155-2016-000545.  The outstanding debt owed to Action Capital has
been satisfied since the Petition Date by the collection of
receivables.

First Bank of Dalton ("FBOD") asserts a second priority lien on the
Equipment and proceeds thereof pursuant to the UCC Financing
Statement between the Debtor and FBOD recorded on Sept. 28, 2016 in
the Whitfield County Clerk of Superior Court, UCC Number
155-2016-001527 and another UCC Financing Statement between the
Debtor and FBOD recorded on Oct. 3, 2016 in the Whitfield County
Clerk of Superior Court, UCC Number 155-2016-001568.  The Debtor
anticipates that FBOD will consent to the sale.

The Debtor asks authority to sell the Property free and clear of
liens, claims, encumbrances, and interests for the Purchase Price,
with all liens attaching to the Sales Proceeds.

The Debtor also asks that it be authorized to use and distribute
the Sales Proceeds as follows: (a) payment of all customary closing
costs, if any; and next (b) all the net proceeds to be paid to FBOD
and applied against the FBOD secured claim.  

Finally, it asks that: (a) the Court waives any stay pursuant to
Bankruptcy Rule 6004 or otherwise and (b) any order approving the
sale of the Equipment be effective immediately upon entry of any
order approving the sale of the Equipment.  

A copy of the list of equipment (Exhibit A) attached to the Motion
is available for free at:

   http://bankrupt.com/misc/Cycle-Tex_Inc_56_Sales.pdf  

The Buyer:

          AMERIDGE INDUSTRIES
          409 Waverly Hills Drive
          Cary, NC 27519

                       About Cycle-Tex Inc.

Cycle-Tex, Inc., is a privately-held company in Dalton, Georgia,
that recycles thermoplastic post-industrial waste.  It produces
polypropylene, polyethylene and nylon 6 pellets in a wide range of
melt-flow characteristics.  Cycle-Tex also does toll conversion for
companies such as grinding, precision-cutting, densifying and
pelletizing.

Cycle-Tex sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. N.D. Ga. Case No. 18-42614) on Nov. 5, 2018.  At the time
of the filing, the Debtor estimated assets of less than $50,000 and
liabilities of $1 million to $10 million.  Judge Paul W. Bonapfel
oversees the case.  The Debtor tapped Jones & Walden, LLC, as its
legal counsel.


CYCLE-TEX INC: Panel Craft Buying Equipment for $104K
-----------------------------------------------------
Cycle-Tex, Inc., asks the U.S. Bankruptcy Court for the Northern
District of Georgia to authorize the sale of equipment located at
1711 Kimberly Drive, Dalton, Georgia, to Panel Craft, LLC, doing
business as Sawgrass Sustainable, for $104,400.

The Buyer has made an offer to purchase the Equipment.  As set
forth in the Agreement, the Buyer's offer encompasses paying
$104,400.  The Buyer is prepared to close within 10 business days
from approval of the sale.

The Prepetition, Action Capital Corp. asserted a first priority
lien on the Equipment pursuant to the UCC Financing Statement
between the Debtor and Action Capital recorded on April 12, 2016 in
the Whitfield County Clerk of Superior Court, UCC Number
155-2016-000545.  The outstanding debt owed to Action Capital has
been satisfied since the Petition Date by the collection of
receivables.

Fist Bank of Dalton ("FBOD") asserts a second priority lien on the
Equipment and proceeds thereof pursuant to the UCC Financing
Statement between the Debtor and FBOD recorded on Sept. 28, 2016 in
the Whitfield County Clerk of Superior Court, UCC Number
155-2016-001527 and another UCC Financing Statement between the
Debtor and FBOD recorded on Oct. 3, 2016 in the Whitfield County
Clerk of Superior Court, UCC Number 155-2016-001568.  The Debtor
anticipates that FBOD will consent to the sale.

The Debtor asks authority to sell the Property free and clear of
liens, claims, encumbrances, and interests for the Purchase Price,
with all liens attaching to the Sales Proceeds.

The Debtor also asks that it be authorized to use and distribute
the Sales Proceeds as follows: (a) payment of all customary closing
costs, if any; and next (b) all the net proceeds to be paid to FBOD
and applied against the FBOD secured claim.  

Finally, it asks that: (a) the Court waives any stay pursuant to
Bankruptcy Rule 6004 or otherwise and (b) any order approving the
sale of the Equipment be effective immediately upon entry of any
order approving the sale of the Equipment.  

A copy of the list of equipment (Exhibit A) attached to the Motion
is available for free at:

   http://bankrupt.com/misc/Cycle-Tex_Inc_54_Sales.pdf

The Buyer:

          SAWGRASS SUSTAINABLE
          P.O. Box 1223
          Lafayette, GAs

                       About Cycle-Tex Inc.

Cycle-Tex, Inc., is a privately-held company in Dalton, Georgia,
that recycles thermoplastic post-industrial waste.  It produces
polypropylene, polyethylene and nylon 6 pellets in a wide range of
melt-flow characteristics.  Cycle-Tex also does toll conversion for
companies such as grinding, precision-cutting, densifying and
pelletizing.

Cycle-Tex sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. N.D. Ga. Case No. 18-42614) on Nov. 5, 2018.  At the time
of the filing, the Debtor estimated assets of less than $50,000 and
liabilities of $1 million to $10 million.  Judge Paul W. Bonapfel
oversees the case.  The Debtor tapped Jones & Walden, LLC, as its
legal counsel.


DITECH HOLDING: Files for Chapter 11 With Plan Deal
---------------------------------------------------
Ditech Holding Corporation (OTC Pink: DHCP) on Feb. 11, 2019,
announced that it, along with certain of its subsidiaries including
Ditech Financial LLC and Reverse Mortgage Solutions, Inc., has
entered into a Restructuring Support Agreement (the "RSA") with
certain lenders holding more than 75% of Ditech Holding's term
loans.

The RSA provides for a restructuring of the Company's debt while
the Company continues to evaluate strategic alternatives.  Under
the RSA, the Company will pursue a recapitalization that
deleverages its capital structure by extinguishing over $800
million in corporate debt, and a liquidity enhancing transaction
that includes an appropriately sized working capital facility at
emergence.

As contemplated by the RSA, the Company simultaneously continues to
consider a broad range of options, including but not limited to
potential transactions such as a sale of the Company and/or a sale
of all or a portion of the Company's assets, as well as potential
changes to the Company's business model.

To facilitate this financial restructuring, the Company filed
voluntary petitions for reorganization under Chapter 11 of the U.S.
Bankruptcy Code in the U.S. Bankruptcy Court for the Southern
District of New York.

The Company and its employees remain focused on providing
homeowners with the right home financing solutions and the same
high-quality service they have come to expect from its businesses.

Thomas F. Marano, President and CEO of Ditech, said, "Since we
completed a recapitalization last February, we have made important
progress on our strategic initiatives and our expense management
efforts.  However, as a result of market challenges that have
continued to accelerate and pressure our business, we must take
further action.  We intend to use this process to restructure our
balance sheet and help us meet our obligations.  We will continue
to evaluate a broad range of options with the goals of maximizing
value and creating the best path forward for our business.  We are
pleased to have the support of our lenders in this process."

Mr. Marano added, "As we move forward, we remain firmly committed
to our mission of serving customers through the homeownership
journey. I want to thank our employees for their continued
dedication to serving our customers.  Our people will continue to
be the driving force behind our success."

In connection with the court-supervised process, Ditech has
received commitments for up to $1.9 billion in debtor-in-possession
("DIP") financing to support its operations during the Chapter 11
process.

Ditech has filed a number of customary first day mot ions with the
Bankruptcy Court that, among other things, seek authorization to
continue the operations of the Company in the ordinary course of
business.  The Company expects to receive court approval for these
requests.

Additional information is available on the restructuring page of
Ditech Holding's website, http://ditechholding.com,or by calling
the Company's Restructuring Hotline, toll-free at 1-866-486-4809 or
1-503-597-7698 for calls originating outside of the U.S. In
addition, court filings and other documents related to the court
proceedings are available on a separate website administered by the
Company's claims agent, Epiq, at https://dm.epiq11.com/Ditech

                 About Ditech Holding Corporation

Ditech Holding and its subsidiaries --
http://www.ditechholding.com/-- are an independent servicer and
originator of mortgage loans and servicer of reverse mortgage
loans.  Based in Fort Washington, Pennsylvania, the Company has
approximately 3,300 employees and services a diverse loan
portfolio.

Ditech Holding Corporation and certain of its subsidiaries,
including Ditech Financial LLC and Reverse Mortgage Solutions,
Inc., filed voluntary petitions for reorganization under Chapter 11
of the U.S. Bankruptcy Code (Bankr. S.D.N.Y. Lead Case No.
19-10412) on Feb. 11, 2019, after reaching terms with lenders of a
Chapter 11 plan that will reduce debt by $800 million..

Weil, Gotshal & Manges LLP is acting as legal counsel, Houlihan
Lokey is acting as investment banking debt restructuring advisor
and AlixPartners LLP is acting as financial advisor to the Company
in connection with the financial restructuring.  Epiq Bankruptcy
Solutions LLC is the claims and noticing agent.

Kirkland & Ellis LLP is acting as legal counsel and FTI Consulting
Inc. is acting as financial advisor to the Consenting Term Lenders.


ELEMENTS BEHAVIORAL: Court Confirms Liquidation Plan
----------------------------------------------------
BankruptcyData.com reported that further to a hearing held on
February 12, 2019, the Court hearing the Elements Behavioral Health
case confirmed the Debtors' Combined Plan and Disclosure Statement.
The Court has not yet issued a confirmation order, but a
certificate attaching the proposed order was submitted by the
Debtors. Also attached is the Memorandum of Law filed in support of
confirmation.

The Combined Plan and Disclosure Statement is a liquidating Chapter
11 Plan. The Combined Plan and Disclosure Statement provides that
upon the Effective Date: (i) Creditor Trust Assets will be
transferred to the Creditor Trust; (ii) any Acquired Assets not
previously transferred to PBBH will be transferred from the Debtors
to PBBH, in each instance as part of a Close of Sale; and (iii)
after completing all of their ordinary course business operations
and fiduciary obligations, the Reorganized Debtors will be
dissolved. Thereafter, the Creditor Trust Assets will be
administered and distributed as soon as practicable pursuant to the
terms of the Combined Plan and Disclosure Statement. To the extent
any Residual Assets remain upon the Effective Date of the Combined
Plan and Disclosure Statement, the Reorganized Debtors will wind
down and liquidate the Residual Assets, with any proceeds from such
disposition being paid to PBBH in partial satisfaction of PBBH’s
senior secured liens on the Residual Assets.  

The following is a summary of classes, claims, voting rights and
expected recoveries:

Class 1 ("DIP Facility Claims") is unimpaired, deemed to accept and
not entitled to vote on the Plan. The estimated aggregate amount of
allowed claims is $29.9 million and the estimated recovery is
100%.

Class 2 ("Secured Tax Claims") is unimpaired, deemed to accept and
not entitled to vote on the Plan. The estimated aggregate amount of
allowed claims is $0.00 million and the estimated recovery is
100%.

Class 3 ("First Lien Claims") is impaired and is entitled to vote
on the Plan. The estimated aggregate amount of allowed claims is
$134,679,040.52 and the estimated recovery is 26%.

Class 4 ("Second Lien Claims") is impaired and is entitled to vote
on the Plan. The estimated aggregate amount of allowed claims is
$47,512,247 and the estimated recovery is 0%.

Class 5 ("Other Secured Claims") is unimpaired, deemed to accept
and not entitled to vote on the Plan. The The estimated aggregate
amount of allowed claims is $75,698 and the estimated recovery is
100%.

Class 6 ("Priority Claims") is unimpaired, deemed to accept and not
entitled to vote on the Plan. The estimated aggregate amount of
allowed claims is $52,312 and the estimated recovery is 100%.

Class 7 ("General Unsecured Claims") is impaired and is entitled to
vote on the Plan. The aggregate amount of allowed claims is
approximately  $195,128,358.87 and the estimated recovery is 0%.

Class 8 ("Intercompany Claims") is impaired, deemed to reject and
not entitled to vote on the Plan. The estimated aggregate amount of
claims is N/A and the estimated recovery is 0%.

Class 9 ("Equity Interests") is impaired, deemed to reject and not
entitled to vote on the Plan. The estimated aggregate amount of
claims is N/A and the estimated recovery is 0%.

                About Elements Behavioral Health

Long Beach, California-based EBH Topco, LLC, along with its
subsidiaries -- http://www.elementsbehavioralhealth.com/-- are
providers of behavioral health services and residential drug and
alcohol addiction treatment.  The Elements Behavioral Health(R)
family of programs offers comprehensive, innovative treatment for
substance abuse, sexual addiction, trauma, eating disorders, and
other mental health disorders.

EBH Topco, LLC (Lead Case), Elements Behavioral Health, Inc., and
certain of its affiliates sought Chapter 11 bankruptcy protection
on May 23, 2018 (Bankr. D. Del. Lead Case No. 18-11212).

In the petition signed by CRO Martin McGahan, the Debtors estimated
$50 million to $100 million in assets and under $100 million to
$500 million in liabilities.

Hon. Brendan Linehan Shannon oversees the Debtors' cases.

Christopher A. Ward, Esq., Shanti M. Katona, Esq., Stephen J.
Astringer, Esq., and Jeremy R. Johnson, at Polsinelli PC, serve as
counsel to the Debtors. The Debtors tapped Alvarez & Marsal LLC as
initial restructuring advisor; Houlihan Lokey Capital, Inc. as
investment banker; and Donlin, Recano & Company, Inc. as the notice
and claims agent.

On June 11, 2018, Andrew Vara, acting U.S. trustee for Region 3,
appointed an official committee of unsecured creditors.  The
Committee retained Bayard P.A. as legal counsel; Arent Fox LLP as
co-counsel; and Zolfo Cooper, LLC as financial advisor.


ESREY RESOURCES: BC Securities Commission Grants Temporary MCTO
---------------------------------------------------------------
Esrey Resources Ltd. (ESR) is providing this bi-weekly default
status report in accordance with National Policy 12-203 Cease Trade
Orders for Continuous Disclosure Defaults ("NP 12-203").  On
January 29, 2019, the Company announced that its annual financial
statements for the year ended September 30, 2018, including the
related management discussion and analysis, and CEO and CFO
certifications (collectively, the "Annual Financial Filings") were
not filed by the required filing deadline of January 28, 2019.

On January 29, 2019, the British Columbia Securities Commission, as
principal regulator, granted a temporary management cease trade
order (the "MCTO") to the Company.  Esrey has the next 60 days from
January 29, 2019 to file its audited annual financial statements
for the period ended September 30, 2018.

Under National Policy 12-203 s. 4.4, Esrey must file bi-weekly
default status reports in the form of a news release during the
period of the MCTO.  Failure to file the annual financial
statements by April 1, 2019 or the bi-weekly default status reports
will result in the issuance of a general cease trade order.

The Company reports that since its news release of January 29,
2019, there have been no material changes regarding the information
contained in that news release.  Further, there is no other
material information concerning the affairs of the Company that has
not been generally disclosed.  The Company confirms there have been
no failures by it in fulfilling its stated intentions with respect
to satisfying the provisions of the alternative information
guidelines under NP 12-203, and the Company intends to file the
annual financial statements for the year ended September 30, 2018
once the audit is completed.

Headquartered in Vancouver, Canada, Esrey Resources Ltd. is focused
on the extraction of zinc, lead and other metals from these waste
materials in a hydrometallurgical process that is in the final
stages of development.



EXPRESSWAY DELIVERIES: May Continue Using Cash Through Feb. 28
--------------------------------------------------------------
The Hon. Julia W. Brand of the U.S. Bankruptcy Court for the
Central District of California authorized Expressway Deliveries,
Inc., to continue using cash collateral in conformity with the
Interim Stipulation and the Budget through and including Feb. 28,
2019, on an interim basis subject.

A final hearing on the use of cash collateral will be held on Feb.
21, 2019, commencing at 10:00 a.m.

A full-text copy of the Order is available at

            http://bankrupt.com/misc/cacb18-23791-44.pdf

                    About Expressway Deliveries

Expressway Deliveries, Inc., is a privately-held company in Carson,
California, that operates in the couriers and express delivery
services industry.

Expressway Deliveries sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. C.D. Calif. Case No. 18-23791) on Nov. 26,
2018.  At the time of the filing, the Debtor disclosed $325,345 in
assets and $1,045,781 in liabilities.  The case has been assigned
to Judge Julia W. Brand.


FAIRGROUNDS PROPERTIES: 630 North Buying Lot 31 for $95K
--------------------------------------------------------
Fairgrounds Properties, Inc., asks the U.S. Bankruptcy Court for
the District of Utah to authorize the private sale of real property
located in Hurricane, Utah, described as Lot 31, fairgrounds
Industrial Park, according to the Official Pat thereof, on file in
the Office of the Recorder of Washington County, State of Utah, to
630 North, LLC and/or assigns for $95,000, subject to higher and/or
better offers.

In 2007, Debtor purchased 86 acres of real property located in
Hurricane, Utah.  It developed the Property into industrial lots
and then sold them for further construction and development by
purchasers.  Though various sales over the years, as of the
petition date, the Debtor is left with approximately 31 acres,
which had been divided up into 19 lots.  The Debtor has completed
the entire infrastructure of remaining land including; completion
of gutters, paved entries and water and sewer.

The pre-petition liens existing against the Lot 31, include but are
not limited to: (i) unpaid property taxes; (ii) Deed of Trust in
favor of Town & Country Bank, recorded Dec. 17, 2008, as entry
number 20080048001; (iii) Deed of Trust in favor of Robert C.
Stevens, recorded Oct. 25, 2007, as Doc. No. 20070051962; and (iv)
Deed of Trust in favor of Dakota Aggregate, LLC, recorded Feb. 24,
2014, as entry number 20140005359.   

Linx Commercial Real Estate has marketed the Property for private
sale pursuant to a listing agreement dated May 11, 2018.   Subject
to Court approval, on Jan. 09, 2019, the Buyer and the Debtor
entered into a Real Estate Purchase Contract for Land for the
purchase of Lot 31 for a purchase price of $95,000.

While the Sale Agreement must be reviewed to obtain full disclosure
of all its material terms, the following summary of the terms most
relevant to the Motion:  

     a. The purchase price if $95,000.

     b. The Buyer has made an earnest money deposit in the amount
of $2,500.

     c. The sale of Lot 31 is conditioned on the Court's entry of
an Order approving the Sale.  

     d. The Settlement and close of the transaction will occur once
the Order is entered.

     e. The Debtor requests that the Court waives the 14-day appeal
period.  

     f. The sale of the Property is "as is" with no representation
or warranties by the Debtor, except that the Debtor has authority
to enter into the Sale Agreement and sell the Property with Court
approval and will seek approval of the sale free and clear of liens
and interests.

     g. Authorize a break-up fee in favor of the Buyer of $5,000.  


The proposed sale of Lot 31 is a private sale, and it is
anticipated that it will close in accordance with the terms of the
Sale Agreement.  However, the sale of Lot 31 is subject to higher
and/or better offers.  The Debtor will consider all written offers
for the purchase of Lot 31 made prior to the expiration of the
deadline set forth in the Notice of Hearing filed concurrently with
the Motion.  Whether an offer is a higher and/or better offer will
be determined by the Debtor is its sole discretion.

Upon closing of the sale, whether to the Buyer or to a person who
has submitted a higher and/or better offer, the Debtor will file a
Notice of Sale with the Court that provides information typically
required under Federal Rule of Bankruptcy Procedure 6004(f).

In the event that a higher and/or better offer is received and
accepted for the sale of Lot 31, approval of the sale to the Buyer
herein will be deemed to be approval of the sale to the person
submitting the higher and/or better offer, with the Notice of Sale
providing an itemization of amounts obtained by the Debtor, as well
as the Break-Up Fee to the Buyer.

Following close of the sale of Lot 31, the Debtor anticipates
paying from the gross proceeds of the sale the costs of sale, which
will include a 6% commission as set forth in the Listing Agreement.
The Debtor asks permission to pay (i) all unpaid property taxes
from the sale proceeds as they are secured by Lot 31, and (ii) PIB
the remainder of the funds after paying costs and taxes.   

Robert Stevens has agreed to voluntarily release the deed against
Lot 31, and it will remain of record against the rest of the
Property with the same rights and priority, if any, as it had on
the Petition Date.

Furthermore, even in the event that the transfer to Dakota
Aggregate, LLC is not fraudulent, Dakota Aggregate LLC is behind
both PIB and Robert Stevens and would not be entitled to payment
until those creditors are paid in full.  Finally, just by way of
clarification, all remaining funds after paying closing costs and
outstanding property taxes will be paid to PIB.         

Finally, the Debtor asks the Court to waive the 14-day appeal
period.

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

    http://bankrupt.com/misc/Fairgrounds_Properties_131_Sales.pdf

The Purchaser:

          630 NORTH, LLC
          2 W St. George Blvd, Suite 10
          St. George, UT 84770
          E-mail: travis@linxcre.com

                   About Fairgrounds Properties

In 2007, Fairgrounds Properties, Inc., purchased 86 acres of real
property located in Hurricane, Utah.  It developed the property
into industrial lots and then sold them further construction and
development by purchasers.  Through various sales over the years,
as of Oct. 25, 2017, Fairgrounds is left with 31 acres, which have
been divided up into 19 lots.  The Company has completed the entire
infrastructure of remaining land including; completion of gutters,
paved entries and water/sewer.

The company previously sought bankruptcy protection (Bankr. D. Utah
Case No. 11-26803) in 2011.  Fairgrounds Properties' prior Plan of
Reorganization dated Dec. 8, 2011, was confirmed by Judge William
T. Thurman at the confirmation hearing held on April 5, 2012.

Fairgrounds Properties filed a Chapter 11 petition (Bankr. D. Utah
Case No. 17-29271) on Oct. 25, 2017.  In the petition signed by
Robert C. Stevens, its president, the Debtor estimated $1 million
to $10 million in both assets and liabilities.  Darren B. Neilson,
Esq., at Neilson Law, LLC, serves as bankruptcy counsel to the
Debtor.  Cushman & Wakefield is the Debtor's realtor.


FAIRGROUNDS PROPERTIES: Lees Buying Lot 32 for $90K
---------------------------------------------------
Fairgrounds Properties, Inc., asks the U.S. Bankruptcy Court for
the District of Utah to authorize the private sale of real property
located in Hurricane, Utah, described as Lot 32, fairgrounds
Industrial Park, according to the Official Pat thereof, on file in
the Office of the Recorder of Washington County, State of Utah, to
Scott and Robin Lee and/or assigns for $90,000, subject to higher
and/or better offers.

In 2007, Debtor purchased 86 acres of real property located in
Hurricane, Utah.  It developed the Property into industrial lots
and then sold them for further construction and development by
purchasers.  Though various sales over the years, as of the
petition date, the Debtor is left with approximately 31 acres,
which had been divided up into 19 lots.  The Debtor has completed
the entire infrastructure of remaining land including; completion
of gutters, paved entries and water and sewer.

The pre-petition liens existing against the Lot 32, include but are
not limited to: (i) unpaid property taxes; (ii) Deed of Trust in
favor of Town & Country Bank, recorded Dec. 17, 2008, as entry
number 20080048001; (iii) Deed of Trust in favor of Robert C.
Stevens, recorded Oct. 25, 2007, as Doc. No. 20070051962; and (iv)
Deed of Trust in favor of Dakota Aggregate, LLC, recorded Feb. 24,
2014, as entry number 20140005359.   

Linx Commercial Real Estate has marketed the Property for private
sale pursuant to a listing agreement dated May 11, 2018.   Subject
to Court approval, on Dec. 10, 2018, the Buyers and the Debtor
entered into a Real Estate Purchase Contract for Land for the
purchase of Lot 32 for a purchase price of $90,000.

While the Sale Agreement must be reviewed to obtain full disclosure
of all its material terms, the following summary of the terms most
relevant to the Motion:  

     a. The purchase price if $90,000.

     b. The Buyers have made an earnest money deposit in the amount
of $2,500.

     c. The sale of Lot 32 is conditioned on the Court's entry of
an Order approving the Sale.  

     d. The Settlement and close of the transaction will occur once
the Order is entered.

     e. The Debtor requests that the Court waives the 14-day appeal
period.  

     f. The sale of the Property is "as is" with no representation
or warranties by the Debtor, except that the Debtor has authority
to enter into the Sale Agreement and sell the Property with Court
approval and will seek approval of the sale free and clear of liens
and interests.

     g. Authorize a break-up fee in favor of the Buyer of $5,000.  


The proposed sale of Lot 32 is a private sale, and it is
anticipated that it will close in accordance with the terms of the
Sale Agreement.  However, the sale of Lot 32 is subject to higher
and/or better offers.  The Debtor will consider all written offers
for the purchase of Lot 32 made prior to the expiration of the
deadline set forth in the Notice of Hearing filed concurrently with
the Motion.  Whether an offer is a higher and/or better offer will
be determined by the Debtor is its sole discretion.

Upon closing of the sale, whether to the Buyers or to a person who
has submitted a higher and/or better offer, the Debtor will file a
Notice of Sale with the Court that provides information typically
required under Federal Rule of Bankruptcy Procedure 6004(f).

In the event that a higher and/or better offer is received and
accepted for the sale of Lot 32, approval of the sale to the Buyers
herein will be deemed to be approval of the sale to the person
submitting the higher and/or better offer, with the Notice of Sale
providing an itemization of amounts obtained by the Debtor, as well
as the Break-Up Fee to the Buyers.

Following close of the sale of Lot 32, the Debtor anticipates
paying from the gross proceeds of the sale the costs of sale, which
will include a 6% commission as set forth in the Listing Agreement.
The Debtor asks permission to pay (i) all unpaid property taxes
from the sale proceeds as they are secured by Lot 32, and (ii) PIB
the remainder of the funds after paying costs and taxes.   

Robert Stevens has agreed to voluntarily release the deed against
Lot 32, and it will remain of record against the rest of the
Property with the same rights and priority, if any, as it had on
the Petition Date.

Furthermore, even in the event that the transfer to Dakota
Aggregate, LLC is not fraudulent, Dakota Aggregate LLC is behind
both PIB and Robert Stevens and would not be entitled to payment
until those creditors are paid in full.  Finally, just by way of
clarification, all remaining funds after paying closing costs and
outstanding property taxes will be paid to PIB.         

Finally, the Debtor asks the Court to waive the 14-day appeal
period.

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

    http://bankrupt.com/misc/Fairgrounds_Properties_132_Sales.pdf

The Purchaser:

          Scott and Robin Lee
          2 W St. George Blvd, Suite 10
          St. George, UT 84770
          E-mail: travis@linxcre.com

                   About Fairgrounds Properties

In 2007, Fairgrounds Properties, Inc., purchased 86 acres of real
property located in Hurricane, Utah.  It developed the property
into industrial lots and then sold them further construction and
development by purchasers.  Through various sales over the years,
as of Oct. 25, 2017, Fairgrounds is left with 31 acres, which have
been divided up into 19 lots.  The Company has completed the entire
infrastructure of remaining land including; completion of gutters,
paved entries and water/sewer.

The company previously sought bankruptcy protection (Bankr. D. Utah
Case No. 11-26803) in 2011.  Fairgrounds Properties' prior Plan of
Reorganization dated Dec. 8, 2011, was confirmed by Judge William
T. Thurman at the confirmation hearing held on April 5, 2012.

Fairgrounds Properties filed a Chapter 11 petition (Bankr. D. Utah
Case No. 17-29271) on Oct. 25, 2017.  In the petition signed by
Robert C. Stevens, its president, the Debtor estimated $1 million
to $10 million in both assets and liabilities.  Darren B. Neilson,
Esq., at Neilson Law, LLC, serves as bankruptcy counsel to the
Debtor.  Cushman & Wakefield is the Debtor's realtor.


FILBIN LAND: Files Plan Supplement to Disclose Professional Fees
----------------------------------------------------------------
Filbin Land & Cattle Co., Inc., filed a supplement to its First
Amended Disclosure Statement.

According to the supplement, professional fees incurred by the
bankruptcy estate are entitled to administrative claim priority to
the extent those fees are approved by the Bankruptcy Court.  As of
January 30, the only professionals employed by Filbin DIP's
bankruptcy estate are its general and special counsel, financial
professionals to prepare monthly operating reports and its tax
returns, and its tax advisor.  Filbin DIP's professionals and their
current estimated fees are:

   St. James Law, P.C.
   (General Chapter 11
    Counsel)                    $200,000

   Macdonald Fernandez, LLP
   (Special Counsel)             $30,000

   Arch + Beam (Monthly
   Operating Reports)            $40,000

   Bachecki Crom & Co, LLP
   (Tax Advisor)                 $15,000

                  About Filbin Land & Cattle Co.

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

Filbin Land & Cattle Co. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. E.D. Cal. Case No. 18-90030) on Jan. 17,
2018.  In the petition signed by Jeffery Edward Arambel, president
and CEO, the Debtor estimated assets of $1 million to $10 million
and liabilities of $50 million to $100 million.  Judge Ronald H.
Sargis oversees the case.  The Debtor tapped St. James Law P.C. as
its bankruptcy counsel, and Arch & Beam Global, LLC, as its
financial advisor.


FIRSTENERGY SOLUTIONS: Plan Has 22% Recovery for Unsecured Claims
-----------------------------------------------------------------
BankruptcyData.com reported that FirstEnergy Solutions Corp., et
al., filed a Joint Plan of Reorganization and a related Disclosure
Statement, together with a motion to requesting approval of the
Disclosure Statement and the scheduling of a Plan confirmation
hearing.

                      Summary of the Plan

The Disclosure Statement provides the following overview of the
Plan, "The Plan incorporates a global, integrated settlement of
numerous disputes between and among the Debtors, the FE Non-Debtor
Parties, and the Debtors' creditors (the 'Plan Settlement'). The
Plan Settlement not only incorporates the FE Settlement Agreement
between and among the Debtors, certain key creditor constituencies
and the FE Non-Debtor Parties, but it also resolves numerous
additional areas of potential litigation arising from (i) the
historical and ongoing business relationships between and among the
Debtors, including the validity, enforceability and priority of
various Inter-Debtor Claims, (ii) the allocation of value of the
Debtors' assets and the consideration from the FE Settlement
Agreement, and (iii) the allocation of administrative expenses
incurred during the Chapter 11 Cases. The Plan also incorporates
the Mansfield Settlement. Based on the Plan Settlement, the Plan
resolves a variety of highly complex issues that would have been a
source of contention and which, if left unresolved, would have
potentially led to significant costly litigation and resulted in
uncertainty and delays in distributions to creditors and the
Debtors' ability to timely exit bankruptcy protection. The largest
parties in interest in these cases, including the Debtors, the
Independent Directors and Managers, the Committee, the Ad Hoc
Noteholder Group, the Mansfield Certificateholders Group and the
FES Creditor Group independently analyzed these potential disputes,
with the assistance of their respective advisors. The terms of the
Plan Settlement are integrated and not severable, and are the
result of hard-fought, arm's-length negotiations between the
parties."

In addition to incorporating the terms of the FE Settlement
Agreement, the Plan Settlement comprises the resolution of the
following disputed matters:

First, the Plan resolves potential litigation surrounding the
allocation of value and consideration received under the FE
Settlement Agreement (the "FE Settlement Value").

Second, the Plan resolves potential litigation surrounding the
allowance and treatment of Inter-Debtor Claims.

Third, the Plan incorporates a settlement of potential disputes
surrounding the allocation of Administrative Claims between and
among the Debtors. certainty to Creditors of the various Debtors as
to their projected recoveries under the Plan.

Fourth, the Plan incorporates the Mansfield Settlement and resolves
potential litigation surrounding the rejection of the Mansfield
Facility Documents and related agreements, as well as litigation
surrounding the amount of any claim or claims arising from such
rejection.

Fifth, the Plan incorporates a settlement between and among the
Debtors, the Committee, the Ad Hoc Noteholder Group, the FES
Creditor Group and the Mansfield Certificateholders Group
concerning the allocation of New FES Common Stock and cash between
the holders of Unsecured Bondholder Claims and General Unsecured
Claims and overall allocations of value between and among the
Debtors' estates.

The following is a summary of FES classes, claims, voting rights
and expected recoveries (defined terms are as defined in the Plan
and/or Disclosure Statement):

Class A1 ("Other Secured Claims Against FES") is unimpaired, deemed
to accept and not entitled to vote on the Plan. The estimated
aggregate amount of claims is N/A and the estimated recovery is
N/A.

Class A2 ("Other Priority Claims Against FES") is unimpaired,
deemed to accept and not entitled to vote on the Plan. The
estimated aggregate amount of claims is N/A and the estimated
recovery is N/A.

Class A3 ("Unsecured Bondholder Claims Against FES") is impaired
and entitled to vote on the Plan. The estimated aggregate amount of
claims is $2.2 billion and the estimated recovery is 22.9%. Each
holder of an allowed Unsecured PCN/FES Notes Claim Against FES will
receive  New FES Common Stock, subject to dilution for the
Management Incentive Plan, in an amount equal to its pro rata share
of FES Unsecured Distributable Value, subject to the reallocation
of (i) the Reallocation Pool to holders of Single Box Unsecured
Claims, (ii) the FENOC-FES Claim Reallocation to holders of FES
Single-Box Unsecured Claims and Holders of FENOC-FES Unsecured
Claims against FES and (iii) the Mansfield Reallocation.

Class A4 ("Mansfield Certificate Claims Against FES") is impaired
and entitled to vote on the Plan. The estimated aggregate amount of
claims is $786 million and the estimated recovery is 22.8%. Each
holder of an allowed Mansfield Certificate Claim Against FES shall
receive, New FES Common Stock, subject to dilution for the
Management Incentive Plan, in an amount equal to its pro rata share
of FES Unsecured Distributable Value, subject to the reallocation
of (i) the Reallocation Pool to holders of Single Box Unsecured
Claims, and (ii) the FENOC-FES Claim Reallocation to holders of FES
Single-Box Unsecured Claims and Holders of FENOC-FES Unsecured
Claims against FES and (iii) the Mansfield Reallocation.

Class A5 ("FENOC-FES Unsecured Claims") is impaired and entitled to
vote on the Plan. The estimated aggregate amount of claims is
$138.6 million and the estimated recovery is 25.5%. Each holder of
an allowed FENOC-FES Unsecured Claim Against FES shall receive cash
equal to its pro rata share of (i) the FES Unsecured Distributable
Value and (ii) the FENOC-FES Claim Reallocation, provided that such
holders shall have the option to elect to receive their pro rata
share of New FES Common Stock in equal amount, subject to dilution
for the Management Incentive Plan.

Class A6 ("FES SingleBox Unsecured Claims") is impaired and
entitled to vote on the Plan. The estimated aggregate amount of
claims is $568.6 million and the estimated recovery is 31.4%. Each
holder of an allowed FES Single-Box Unsecured Claim shall receive
cash equal to its pro rata share of (i) the FES Unsecured
Distributable Value, (ii) the portion of the Reallocation Pool
allocated to FES, (iii) the FENOC-FES Claim Reallocation, and (iv)
the NG Reallocation Pool, provided that such holders shall have the
option to elect to receive their pro rata share of New FES Common
Stock in equal amount, subject to the Equity Election Conditions
and subject to dilution for the Management Incentive Plan.

Class A7 ("Mansfield TIA Claims") is impaired and entitled to vote
on the Plan. The estimated aggregate amount of claims and the
estimated recovery is needs to be decided.

Class A8 ("Convenience Claims") is impaired and entitled to vote on
the Plan. The estimated aggregate amount of claims is $13.9 million
and the estimated recovery is 36.4%. Each holder of an allowed
Convenience Claim against FES that has properly elected to be
treated as such on its Ballot shall receive cash in an amount equal
to 36.4% of the allowed Convenience Claim.

Class A9 ("Inter-Debtor Claims") is impaired and not entitled to
vote on the Plan. The estimated aggregate amount of claims is $3.2
billion and the estimated recovery is 22.8%. Each holder of an
allowed prepetition Inter-Debtor Claim against FES shall receive
their pro rata share of the FES Unsecured Distributable Value. In
lieu of Cash payment or other distribution to the Debtors holding
such prepetition InterDebtor Claims against FES, the distributions
on account of such prepetition Inter-Debtor Claims against FES
shall be made to the Holders of allowed Unsecured Claims against
the Debtor holding such prepetition InterDebtor Claims against FES
by including the recovery on such prepetition Inter-Debtor Claims
against FES in the calculation of the Unsecured Distributable Value
relating to the Debtor holding such prepetition InterDebtor Claims
against FES.

Class A10 ("Interests in FES") is impaired, deemed to reject and
not entitled to vote on the Plan. The estimated aggregate amount of
claims is $0 and the estimated recovery is 0%. As of the Effective
Date, Interests in FES shall be cancelled and released without any
distribution on account of such Interests.

The following exhibits were attached to the Plan:

Exhibit A: Distributable Value Splits
Exhibit B: FE Settlement Agreement

The following exhibits were attached to the Disclosure Statement:

Exhibit A: List of Debtors  
Exhibit B: Plan of Reorganization
Exhibit C: Current Corporate Structure of the Debtors and Certain
Non-Debt or Affiliates
Exhibit D: Financial Projections
Exhibit E: Valuation Analysis
Exhibit F: Liquidation Analysis
Exhibit G: Disclosure Statement Order
Exhibit H: Restructuring Support Agreement  

Key Dates:

Deadline for Objections/Responses
to Disclosure Statement:           March 12, 2019

Disclosure Statement Hearing Date: March 19, 2019

Solicitation Deadline:             Five (5) business days after
                                   entry of the Order

Deadline to File Plan Supplement:  April 19, 2019

Deadline for Objections/Responses
to Confirmation of the Plan:       April 26, 2019

Voting Deadline:                   April 26, 2019

Confirmation Hearing:              May 7, 2019

               About FirstEnergy Solutions Corp

Akron, Ohio-based FirstEnergy Solutions, Corp. (FES) is a
subsidiary of FirstEnergy Corp (NYSE:FE). FES --
http://www.firstenergycorp.com/-- provides energy-related products
and services to retail and wholesale customers; and owns and
operates 5,381 MWs of fossil generating capacity through its
FirstEnergy Generation subsidiaries. FES also owns 4,048 MWs of
nuclear generating capacity through its FirstEnergy Nuclear
Generation subsidiary. Nuclear generating plants are operated by
FirstEnergy Nuclear Operating Company (FENOC), which is a separate
subsidiary of FirstEnergy Corp.

On March 31, 2018, FirstEnergy Solutions and 6 affiliates,
including FENOC, each filed a voluntary petition for relief under
Chapter 11 of the United States Bankruptcy Code (Bankr. N.D. Ohio
Lead Case No. 18-50757). The cases are pending before the Honorable
Judge Alan M. Koschik and the Debtors have requested that their
cases be jointly administered under Case No. 18-50757.

Parent company, First Energy Corp. and its other subsidiaries,
including its regulated subsidiaries, are not part of the filing
and will not be subject to the Chapter 11 process. First Energy
Corp. listed $42.2 billion in total assets against $4.07 billion in
total current liabilities, $21.1 billion in long-term debt and
other long-term obligations and $13.1 billion in non-current
liabilities as of Dec. 31, 2017.

The Debtors tapped Akin Gump Strauss Hauer & Feld LLP as bankruptcy
counsel; Brouse McDowell LPA as co-counsel; Lazard Freres & Co. as
investment banker; Alvarez & Marsal North America, LLC, as
restructuring advisor and Charles Moore as chief restructuring
officer; and Prime Clerk as claims and noticing agent. The Debtors
also tapped Willkie Farr & Gallagher LLP, Hogan Lovells US LLP and
Quinn Emanuel Urquhart & Sullivan, LLP as special counsel.

The U.S. Trustee for Region 9 appointed an official committee of
unsecured creditors on April 12, 2018.  Milbank, Tweed, Hadley &
McCloy LLP and Hahn Loeser & Parks LLP serve as counsel to the
committee.


FQ/LB LP: Amends to Incorporate Global Settlement
-------------------------------------------------
FQ/LB, L.P., filed a First Amended and Restated Plan of
Reorganization, which incorporates a Global Settlement among the
parties to that certain Settlement Agreement and Mutual Release.
This Plan incorporates a compromise of controversies which will be
presented at the Confirmation Hearing as to the merits of the
Global Settlement under Bankruptcy Rule 9019 and Protective
Committee for Independent Stockholders of TMT Trailer Ferry Inc.,
v. Anderson, 390 U.S. 414 (1968).

Class 6 Treatment: 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,
either Cash or 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. To the extent that any
Class 6 claim is not paid in cash in full on the Effective Date,
then The holders of Allowed General Unsecured Claims shall receive
the applicable portion of Net Sales Proceeds as provided in Section
12.3 of this Plan, until such claims are paid in full in
satisfaction of their claims.

Class 4. Allowed Old Kentucky Farms Secured Claim.

Cash. A cash payment from the Reorganized Debtor in the amount of
$91,250.

Lots. Conveyance of the 18 lots by Special Warranty Deed from the
Reorganized Debtor in the form of Special Warranty Deed, conveying
the parcels and tracts listed below, free and clear of all liens,
claims, encumbrances, or other interests pursuant to Sections 363
and 1129 of the Bankruptcy Code, except for 2019 and future ad
valorem taxes and certain easements and restrictions of record
which pertain to the property being conveyed to Old Kentucky
Farms.

2018 Taxes. As set forth in the Settlement Agreement, Old Kentucky
Farms acknowledges and agrees that the Debtor has the obligation to
pay the 2018 ad valorem taxes owing on the 18 lots that will be
conveyed pursuant to the treatment of this Plan. Such payment was
made by the Debtor pursuant to authority granted by the order of
the Bankruptcy Court authorizing the Debtor to pay such taxes prior
to January 31, 2019. Old Kentucky Farms further acknowledges and
agrees that, effective upon conveyance of the 18 lots to OKF, it
assumes and has exclusive responsibility for all ad valorem taxes
accruing on and after January 1, 2019.

Release of Abstract of Judgment. Within five (5) days after the
Effective Date, Old Kentucky Farms shall record a release of the
Abstract of Judgment filed by Old Kentucky Farms on November 7,
2016 in the Official Public Records of Montgomery County, Texas
under Clerk's File No. 2016101176, in the form of the Release of
Abstract of Judgment, in the Official Public Records of Montgomery
County, Texas, and any other county in which the Abstract of
Judgment has been filed or recorded.

Release of Sale Proceeds Account. The Confirmation Order shall
provide that any lien, claim, encumbrance, or other interest of Old
Kentucky Farms or Broussard to the debtor-in-possession segregated
sale proceeds account shall be deemed released on the Effective
Date of the Plan and shall be available for use by the Reorganized
Debtor for implementation of this Restated Plan.

PROVISIONS FOR TREATMENT OF THE INSIDER CLAIMS (CLASS 7)

Treatment: Broussard will receive on the Effective Date in full
satisfaction, settlement, release and discharge of and in exchange
for his Allowed Class 7 Claim, a Quit Claim Deed from the
Reorganized Debtor, conveying any interest of the Debtor and/or
Reorganized Debtor in the lot commonly referred to as 12594 St.
Louis Ct., Willis, Montgomery County, Texas.  As further provided
in the Settlement Agreement, Broussard has acknowledged and agreed
to waive all further rights against the Debtor in connection with
any Claims asserted against the Debtor and/or Christie in the
Broussard Lawsuit or Broussard Proof of Claim.  Broussard has
further agreed that he shall assume and have exclusive
responsibility for all ad valorem taxes accrued and due or accruing
and coming due on 12594 St. Louis Ct. Finally, Broussard has agreed
to resign as a member of the Board of Directors of The Lake Breeze
Community Association, Inc.

PROVISIONS FOR TREATMENT OF THE EQUITY INTERESTS (CLASS 9)

In partial consideration for the releases given to Broussard and
his wife, Rebecca W. Broussard, they have agreed to waive all
further rights against the Debtor in connection with Broussard's
limited partnership interests, or any rights pursuant to the
Broussard Proof of Interest, which is extinguished in the manner
provided by the terms of this Restated Plan.  In partial
consideration for the releases provided to Broussard and his wife
Rebecca W. Broussard, they have further agreed that they shall not
retain, nor receive any distribution on account of Broussard's
limited partnership interest in the Debtor or any rights thereto.
Broussard and his wife Rebecca W. Broussard have further agreed
that they shall not receive, nor shall he be entitled to, any
interest or rights whatsoever in the Reorganized Debtor.

Consummation of the Settlement Agreement. At the Closing, the
Debtor shall be authorized to undertake and perform all promises
and obligations set forth in the Settlement Agreement and Mutual
Release and the parties will deliver such instruments and
consideration which is set forth in the Settlement Agreement and
Mutual Release.

A full-text copy of the Disclosure Statement dated January 31,
2019, is available at https://tinyurl.com/y2fk8b54 from
PacerMonitor.com 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 estimated assets and liabilities of $1 million
to $10 million.


FROM DUSK TIL DAWN: Taps Middlebrooks Shapiro as Legal Counsel
--------------------------------------------------------------
From Dusk Til Dawn LLC received approval from the U.S. Bankruptcy
Court for the District of New Jersey to hire Middlebrooks Shapiro,
P.C. as its legal counsel.

Middlebrooks will represent the Debtor in its Chapter 11 case and
will be paid at these hourly rates:

     Melinda D. Middlebrooks, Esq. $400
     Joseph M. Shapiro, Esq.       $350
     Jessica M. Minneci, Esq.      $300
     Angela Nascondiglio, Esq.     $250
     Law Clerks and Paralegals      $90

The firm has agreed to a retainer fee of $5,000.

Melinda Middlebrooks, Esq., a member of Middlebrooks, attests that
she and her firm are disinterested under section 101(14) of the
Bankruptcy Code.

Middlebrooks can be reached through:

     Melinda D. Middlebrooks, Esq.
     Middlebrooks Shapiro, P.C.
     841 Mountain Avenue, First Floor
     Springfield, NJ 07081
     Phone: (973) 218-6877       
     Email: middlebrooks@middlebrooksshapiro.com

                     About From Dusk Til Dawn

From Dusk Til Dawn LLC filed as a single asset real estate (as
defined in 11 U.S.C. Section 101(51B)).  It owns two properties in
Irvington, New Jersey, valued by the company at $200,000.

From Dusk Til Dawn filed a voluntary Chapter 11 petition (Bankr.
D.N.J. Case No. 18-26927) on August 23, 2018. The petition was
signed by Brandon Zaleski, managing member.  At the time of filing,
the Debtor disclosed $209,234 in total assets and $1,042,723 in
total liabilities.

Judge John K. Sherwood presides over the case.  Mark Gertner, Esq.,
at Mark Gertner, Esq., is the Debtor's counsel.


GARRETT SHAFER: Use of Chapter 13 Refund to Pay Arrears Approved
----------------------------------------------------------------
Judge Marc Barreca of the U.S. Bankruptcy Court for the Western
District of Washington authorized Garret Riley Robert Shafer and
Danielle Renee Shafer to pay the contractual loan arrears from the
refunds from the Chapter 13 Trustee's office.

The Debtors are authorized to use the refunds from the Chapter 13
Trustee to make one adequate protection payment of $3,068 to
Northwest Plus Credit Union on the account of auto loan evidenced
by the Proof of Claim No. 2.

Garret Riley Robert Shafer and Danielle Renee commenced the case on
July 25, 2018 under Chapter 13 of the Bankruptcy Code.  The case
was converted to a Chapter 11 case (Bankr. W.D. Wash. Case No.
18-12885) on Nov. 15, 2018.


GIGA-TRONICS INC: Incurs $517,000 Net Loss in Third Quarter
-----------------------------------------------------------
Giga-Tronics Incorporated has filed with the Securities and
Exchange Commission its Quarterly Report on Form 10-Q reporting a
net loss of $517,000 on $1.89 million of total revenue for the
three month periods ended Dec. 29, 2018, compared to a net loss of
$313,000 on $3.22 million of total revenue for the three month
periods ended Dec. 30, 2017.

For the nine month periods ended Dec. 29, 2018, the Company
reported a net loss of $1.08 million on $7.62 million of total
revenue compared to a net loss of $2.65 million on $7.45 million of
total revenue for the nine month periods ended Dec. 30, 2017.

As of Dec. 29, 2018, Giga-Tronics had $6.59 million in total
assets, $5.35 million in total liabilities, and $1.23 million in
total shareholders' equity.

               Going Concern and Management's Plan

The Company incurred net losses of $517,000 for the third quarter
and $1.1 million for the first nine months of fiscal 2019,
respectively.  These losses have contributed to an accumulated
deficit of $28.6 million and shareholders' equity of $1.2 million
as of Dec. 29, 2018.  The Company used cash flow in operations
totaling $1.7 million in the first nine months of fiscal 2019.

Although EW test system products have shipped to several customers
in prior fiscal years, no significant EW test system orders were
received during the first nine-months of fiscal 2019, nor were
there any significant EW shipments during this period which
contributed significantly to the Company's losses for the first
nine-months of fiscal 2019.  The longer than anticipated sales
cycles could significantly contribute to additional future losses
and decreases in working capital.

To help fund operations, the Company relies on advances under a
line of credit with Bridge Bank which expires on May 6, 2019.  The
agreement includes a subjective acceleration clause, which allows
for amounts due under the facility to become immediately due in the
event of a material adverse change in the Company's business
condition (financial or otherwise), operations, properties or
prospects, or ability to repay the credit based on the lender's
judgement.  As of Dec. 29, 2018, the line of credit had an
outstanding balance of $455,000, and additional borrowing capacity
of $411,000.

In April 2017, the Company entered into a $1.5 million loan
agreement with Partners For Growth, V L.P. to provide additional
cash to fund our operations.  As a result of experiencing continued
delays in receiving EW test system product orders in fiscal 2018,
the Company was unable to maintain compliance with certain
financial covenants required by the PFG loan and, as a result, the
Company was subject to a default interest rate between June 2017
and March 2018.  On March 26, 2018, and concurrent with the
execution of certain stock purchase agreements for the sale of new
Series E Convertible Preferred Stock and conditional upon the sale
of at least $1.0 million in gross proceeds thereof, the Company and
PFG entered into a modification agreement which provided for the
restructuring of certain terms of the PFG loan including resetting
of the financial covenants for the remaining loan term.

In December 2018, the Company and PFG entered into an additional
modification agreement which conditionally extended the maturity
date of the loan from April 27, 2019 to Nov. 1, 2019, though the
Company is required to pay all accrued interest on May 1, 2019 and
beginning on that date must make monthly prepayments of principal
of $75,000 and accrued interest until maturity.  The effectiveness
of the modification was conditioned on the Company raising $500,000
in additional capital by Jan. 8, 2019, which date was extended to
Feb. 8, 2019.  The Company satisfied this condition on Feb. 8, 2019
and the modification is now effective.

In order to raise additional working capital and to restructure the
PFG loan, on March 26, 2018, the Company entered into a Securities
Purchase Agreement for the sale of 43,800 shares of a newly
designated series of 6.0% Series E Senior Convertible Voting
Perpetual Preferred Stock to approximately 15 private investors.
The purchase price for each Series E Share was $25.00.  Gross
proceeds received by the Company were approximately $1.095 million.
Net proceeds to the Company after fees and expenses of the
placement agent were approximately $1.0 million.  Each Series E
Share is initially convertible into common stock at the option of
the holder at the conversion price of $0.25 per share, which is
equivalent to 100 shares of the Company's common stock for each
Series E Share.  Between April 1, 2018 and Dec. 29, 2018, the
Company sold an additional 36,600 Series E shares for additional
gross proceeds of $915,000.

To assist with the upfront purchases of inventory required for
future product deliveries, the Company entered into advance payment
arrangements with certain customers, whereby the customers
reimburse the Company for raw material purchases prior to the
shipment of the finished products.  The Company will continue to
seek similar terms in future agreements with these customers and
other customers.

Management will continue to review all aspects of its business
including, but not limited to, the contribution of its individual
business segments, in an effort to improve cash flow and reduce
costs and expenses, while continuing to invest, to the extent
possible, in new product development for future revenue streams.

Management will also continue to seek additional working capital
and liquidity through debt (including debt refinancing), equity
financing or possible product line sales or cessation of
unprofitable business product lines, however there are no
assurances that such financings or product line sales will be
available at all, or on terms acceptable to the Company.

"Our historical operating results and forecasting uncertainties
indicate that substantial doubt exists related to our ability to
continue as a going concern.  Management believes that through the
actions to date and possible future actions described above, we
should have the necessary liquidity to continue operations at least
twelve months from the issuance of the financial statements.
However, we cannot predict, with certainty, the outcome of our
actions to maintain or generate additional liquidity, including the
availability of additional financing, or whether such actions would
generate the expected liquidity as currently planned. Forecasting
uncertainties also exist with respect to our EW test system product
line due to the potential longer than anticipated sales cycles, as
well as with potential delays in the refinement of certain features
or requisition of certain components and/or our ability to
efficiently manufacture it in a timely manner," the Company stated
in the Quarterly Report.

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

                      https://is.gd/M3opQ3

                       About Giga-tronics

Headquartered in Dublin, California, Giga-tronics Incorporated is a
publicly held company, traded on the OTCQB Capital Market under the
symbol "GIGA", which produces an Advanced Signal Generator (ASG)
and an Advanced Signal Analyzer (ASA) for the electronic warfare
market and YIG (Yttrium, Iron, Garnet) RADAR filters used in
fighter jet aircraft.  Giga-tronics produces instruments,
subsystems and sophisticated microwave components that have broad
applications in defense electronics, aeronautics and wireless
telecommunications.

Giga-Tronics reported a net loss of $3.10 million for the year
ended March 31, 2018, compared to a net loss of $1.54 million for
the year ended March 25, 2017.  As of Sept. 29, 2018, the Company
had $6.40 million in total assets, $4.87 million in total
liabilities, and $1.52 million in total shareholders' equity.

Armanino LLP's opinion included in the Company's Annual Report on
Form 10-K for the year ended March 31, 2018 contains a going
concern explanatory paragraph stating that the Company's
significant recurring losses and accumulated deficit raise
substantial doubt about its ability to continue as a going concern.


GR MABREY: Case Summary & 20 Largest Unsecured Creditors
--------------------------------------------------------
Debtor: GR Mabrey Enterprises, LLC
          fdba Mabrey Enterprises, Inc.
          fdba GR Mabrey, Inc.
        PO Box 326
        Roanoke Rapids, NC 27870

Business Description: GR Mabrey Enterprises provides
                      transportation services in Roanoke Rapids,
                      North Carolina.

Chapter 11 Petition Date: February 12, 2019

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

Case No.: 19-00629

Judge: Hon. Joseph N. Callaway

Debtor's Counsel: Clayton W. Cheek, Esq.
                  THE LAW OFFICES OF OLIVER & CHEEK, PLLC
                  PO Box 1548
                  New Bern, NC 28563
                  Tel: 252 633-1930
                  Fax: 252 633-1950
                  E-mail: clayton@olivercheek.com

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

Estimated Liabilities: $1 million to $10 million

The petition was signed by Glen Raeford Mabrey, Jr.,
member/manager.

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/nceb19-00629.pdf


GUARDIAN EXTERIORS: Seeks Authority to Use Cash Collateral
----------------------------------------------------------
Guardian Exteriors, Inc., seeks authority from the U.S. Bankruptcy
Court for the Northern District of Texas to use cash collateral in
the ordinary course of its business.

The Debtor requires the use of cash to pay its reasonable and
necessary operating expenses, including, but not limited to,
salaries, gross prepetition wages of approximately $39,890,
prepetition withholdings and deductions of approximately $2,842,
postpetition wages, withholdings and deductions, supplies, fees to
the U.S. Trustee, routine repair and maintenance expenses, taxes,
insurance, and to minimally preserve and optimally increase the
value of the business for the benefit of all creditors.

The Debtor believes First Financial Bank, N.A., Seacoast Commerce
Bank, and the Internal Revenue Service are the secured creditors in
Debtor's case and may hold a lien that may attach to personal
property including cash collateral of the Debtor.

The Debtor offers adequate protection to First Financial Bank,
Seacoast Commerce Bank and the IRS as follows:

      (a) The Debtor will pay the IRS $500 per month on an interim
basis beginning Feb. 15, 2019 and continuing through Confirmation.


      (b) Seacoast Commerce Bank will continue to receive regular
monthly mortgage payments on the real property owned by GRSM -- an
affiliated entity and landlord of the Debtor.

      (c) The Debtor will pay First Financial Bank $1,000 per month
on an interim basis beginning Feb. 15, 2019 and continuing through
confirmation.

      (d) The cash will be used to continue the operations of the
Debtor's business, pay salaries, fees to the U.S. Trustee and to
maintain insurance on the Debtor's property.

      (e) The Debtor will file its monthly operating reports with
the Bankruptcy Court on a timely basis, thus providing monthly
financial statements to First Financial Bank, Seacoast Commerce
Bank and the IRS by and through the Bankruptcy Court's electronic
noticing process.

      (f) The use of Cash Collateral may be terminated by the Court
on motion, after notice and a hearing, if the Court determines that
First Financial Bank, Seacoast Commerce Bank and the IRS are no
longer adequately protected.

A full-text copy of the Debtor's Motion is available at

           http://bankrupt.com/misc/txnb19-30230-7.pdf

                      About Guardian Exteriors

Guardian Exteriors, Inc., a roofing contractor in Duncanville,
Texas, filed for Chapter 11 protection (Bankr. N.D. Tex. Case No.
19-30230) on Jan. 22, 2019.  In the petition signed by Teena
Roberts, chief financial officer, the Debtor estimated $500,000 to
$1 million in assets and $1 million to $10 million in liabilities.
The case is assigned to Judge Harlin DeWayne Hale.  The Debtor
tapped Areya Holder Aurzada, Esq., at the Law Office of Areya
Holder, P.C., as its counsel.


HARBORSIDE ASSOCIATES: May Continue Using Cash Until Feb. 28
------------------------------------------------------------
The Hon. Julie A. Manning of the U.S. Bankruptcy Court for the
District of Connecticut has entered her Thirteenth interim order
authorizing Harborside Associates, LLC, to use any cash collateral,
including rental proceeds, in accordance with the budget commencing
Feb. 1 through Feb. 28, 2019.

A further hearing on the Cash Collateral Motion has been scheduled
for Feb. 26, 2019 at 10:00 a.m.  The Debtor will file its proposed
14th interim cash collateral order or before Feb. 19, to which any
objections will be filed by 5:00 p.m. of Feb. 22.

The approved Budget shows total monthly expenses of approximately
$9,969 for the month of February 2019.

As of the Petition Date, Sioux, LLC, alleges a first priority
secured claim against certain real property owned by the Debtor and
located at 946 Ferry Boulevard, Stratford, Connecticut, including
the rents arising therefrom.

The Debtor believes that there are multiple other liens covering
the Property which are subsequent in right to the Mortgage
including a lien allegedly held by Bal Harbour LLC, as assignee of
The Salce Companies, LLC.  Harbour filed an objection to the
Debtor's use of cash collateral.

The Court, however, finds the preliminary use by the Debtor of cash
collateral on the terms and conditions set forth in the Thirteenth
Interim Order is in the best interest of the estate, Sioux,
Harbour, and all other creditors and parties-in-interest, and it is
necessary to avoid irreparable harm to the Debtor and its estate.

In exchange for the preliminary use of cash collateral by the
Debtor, Sioux, LLC is granted replacement and/or substitute liens
in post-petition cash collateral, and such replacement liens will
have the same validity, extent, and priority that Sioux possessed
such liens on the Petition Date.

The liens of Sioux, LLC and any replacement thereof pursuant to the
Thirteenth Interim Order, and any priority to which Sioux, LLC may
be entitled or become entitled under Section 507(b) of the
Bankruptcy Code, will be subject and subordinate to a carve-out of
such liens for amounts payable by the Debtor under Section
1930(a)(6) of Title 28 of the United States Code.

A full-text copy of the Thirteenth Interim Order is available at

              http://bankrupt.com/misc/ctb17-50749-174.pdf

                    About Harborside Associates

Harborside Associates, LLC, a single asset real estate as defined
in 11 U.S.C. Section 101(51B), owns real property located at 946
Ferry Boulevard, Stratford, Connecticut.

Harborside Associates first sought bankruptcy protection (Bankr. D.
Conn. Case No. 11-50738) on April 12, 2017.

Harborside Associates filed a Chapter 11 petition (Bankr. D. Conn.
Case No. 17-50749) on June 28, 2017.  In the petition signed by
Luciano Coletta, duly authorized member of Hermanos, LLC, the
Debtor estimated $1 million to $10 million in assets and
liabilities.  Judge Julie A. Manning is the case judge.  Douglas S.
Skalka, Esq., at Neubert Pepe & Monteith, P.C., serves as
bankruptcy counsel to the Debtor.


HARD-MIRE RESTAURANT: Court Confirms Plan, Approves Disclosures
---------------------------------------------------------------
The Bankruptcy Court, on February 6, issued an order finally
approving the amended disclosure statement and confirming the
Chapter 11 plan proposed by Hard-Mire Restaurant Holdings, LLC.

Class 2 Claimants (Allowed Priority Tax Claims) are impaired and
shall be satisfied as  follows: The Allowed Priority Amount of all
Tax Creditor Claims shall be paid out of the revenue  from the
continued operations of the business to Dallas County ("Ad Valorem
Taxes") for  unpaid business personal property taxes for tax years
2017 shall be treated as secured claims.  Dallas County is the
holder of a prepetition claim for year 2017 ad valorem business
personal  property taxes in the amount of $2,950.23. The Debtor
shall pay Dallas County prepetition claim in 2  payments. The first
payment on the Effective Date and the second payment 30 days
thereafter.

Class 3 Claimants (Allowed Tax Claim of the Internal Revenue
Service) are impaired  and shall be satisfied as follows: The
Allowed Amount of Tax Creditor Claims of the Internal  Revenue
Service ("IRS") shall be paid out of the continued operations of
the business. The Priority  Tax Creditor Claims to be the IRS taxes
believed to be approximately $900. The IRS Priority  Claims will be
paid in full on the Effective Date. Failure of the Debtor to meet
the payment  obligations set forth in the Plan shall constitute an
event of default under the Plan.

Class 4 Claimants (Texas Comptroller) are impaired and shall be
satisfied as follows:  the Texas Comptroller has filed three Proofs
of Claim asserting a claim for sales and franchise  tax in the
total amount of $ 12,520.09 and two Proof of Claim for mixed
beverage taxes in the total  amount of $18,298.01. The Debtor
believes most of these taxes have been paid, however, to the
extent pre-petition claims of the Comptroller exist, the Debtor
shall pay them in full with interest  at the rate of 6.5% per annum
in 12 equal monthly payments commencing on the Effective Date.  The
Debtor may pre-pay this Claim at any time without penalty.

Class 5 Claimants (Allowed General Non-Litigation Unsecured
Creditors) are  impaired and shall be satisfied as follows: the
Class 5 creditors shall be paid in full in sixty (60)  equal
monthly installments commencing on the Effective Date. Based upon
the Debtor's  Schedules and the Proof of Claim on file the Debtor
believes the total Class 5 Claims will not  exceed $60,000. The
Debtor may pre-pay these Claims, collectively, at any time without
penalty.

Class 6 Claimants (Allowed Litigation Claims) are impaired and
shall be satisfied as  follows: The Class 6 Allowed Litigation
Claims shall consist of any and all Claimants who, as  current or
former employees of the Debtor, have asserted or could have
asserted claims for  minimum wages, overtime pay, backpay,
additional/double damages, penalties, attorneys' fees, including,
without limitation, the pending case of Jose Jorge Dominguez v.
Campuzanos Dallas, LLC et al.  Any  Allowed Class 6 creditors will
be paid in full in sixty (60) equal monthly installments commencing
on the latter of the Effective Date or thirty (30) days after a
final non-appealable determination of  their claim has been made by
the Bankruptcy Court.

The Debtor anticipates the continued operations of the business to
fund the Plan.

A full-text copy of the Amended Disclosure Statement dated January
30, 2019, is available at https://tinyurl.com/y5tedlye from
PacerMonitor.com at no charge.

             About Hard-Mire Restaurant Holdings

Hard-Mire Restaurant Holdings, LLC, sought protection under Chapter
11 of the Bankruptcy Code (Bankr. N.D. Tex. Case No. 18-31575) on
May 4, 2018.  At the time of the filing, the Debtor estimated
assets of less than $100,000 and liabilities of less than $500,000.
Judge Barbara J. Houser presides over the case.


HELIOS AND MATHESON: Common Stock Delisted from Nasdaq
------------------------------------------------------
The Nasdaq Hearings Panel issued a decision on Feb. 11, 2019, and
determined to delist  Helios and Matheson Analytics Inc.'s common
stock from The Nasdaq Capital Market.  The suspension of trading in
the Company's common stock on the Nasdaq Capital Market was
effective on Feb. 13, 2019.  The Panel has also informed the
Company that Nasdaq will complete the delisting by filing a Form 25
Notification of Delisting with the SEC, after the applicable
appeals periods have lapsed.

As previously disclosed on a Current Report on Form 8-K filed with
the Securities and Exchange Commission on Dec. 21, 2018, Helios and
Matheson received a written notice from the Nasdaq Listing
Qualifications Department of the Nasdaq Stock Market LLC notifying
the Company that the Company failed to regain compliance with
Nasdaq Listing Rule 5550(a)(2), which requires that the Company
maintain a minimum closing bid price of $1.00 per share for
continued listing on The Nasdaq Capital Market.  As a result,
Nasdaq determined that unless the Company timely requested an
appeal of such determination before the Nasdaq Hearings Panel, the
Company's common stock would be scheduled for delisting from The
Nasdaq Capital Market and would be suspended at the opening of
business on Dec. 28, 2018.  The Company timely appealed the
delisting notice and appeared in front of the Panel on Jan. 31,
2019.  

In accordance with Nasdaq's Listing Rules, the Company has fifteen
days to request that the Nasdaq Listing and Hearing Review Council
review the Panel's decision.  The Company does not intend to appeal
the determination of the Panel at this time, although the Listing
Council may, on its own motion, determine to review any Panel
decision within 45 calendar days after the issuance of such
decision.  However, an appeal or review of the Panel's decision
would not stay the suspension of trading in the Company's
securities on The Nasdaq Capital Market.

The Company's shares will be eligible to trade "over-the-counter"
in the OTC Markets system effective with the open of business on
Feb. 13, 2019, under the current symbol "HMNY."  The Company also
intends to file an application to have its shares quoted on the
OTCQB Market tier, which is operated by OTC Market Groups Inc.,
although there is no assurance that the shares will be quoted on
the OTCQB.  The Company will also continue to be registered with
the SEC under the Exchange Act and will continue to file periodic
financial reports that will be available on the SEC's website,
www.sec.gov.

                    About Helios and Matheson

Helios and Matheson Analytics Inc. -- http://www.hmny.com/-- is a
provider of information technology services and solutions, offering
a range of technology platforms focusing on big data, business
intelligence, and consumer-centric technology.  More recently, to
provide greater value to stockholders, the Company has sought to
expand its business primarily through acquisitions that leverage
its capabilities and expertise.  The Company is headquartered in
New York City, has an office in Miami Florida and has an office in
Bangalore India.

Helios and Matheson reported a net loss of $150.8 million for the
year ended Dec. 31, 2017, compared to a net loss of $7.38 million
for the year ended Dec. 31, 2016.  As of Sept. 30, 2018, Helios and
Matheson had $132.70 million in total assets, $60.62 million in
total liabilities, and $72.08 million in total stockholders'
equity.

The report from the Company's independent accounting firm Rosenberg
Rich Baker Berman, P.A., in Somerset, New Jersey, on the
consolidated financial statements for the year ended Dec. 31, 2017,
includes an explanatory paragraph stating that the Company has
suffered recurring losses from operations and negative cash flows
from operating activities.  This raises substantial doubt about the
Company's ability to continue as a going concern.


HELIOS AND MATHESON: Oath Inc. Has 0% Stake as of Dec. 31
---------------------------------------------------------
Verizon Communications Inc. and Oath Inc. disclosed in their most
recent filing with the Securities and Exchange Commission that as
of Dec. 31, 2018, they beneficially own 20,402 shares of common
stock of Helios and Matheson Analytics Inc., which represents 0
percent of the shares outstanding.

As of Dec. 31, 2018, Oath was the direct beneficial owner of 20,402
shares of Common Stock, including 10,201 shares of Common Stock
underlying currently exercisable warrants.

Oath is a direct wholly owned subsidiary of Verizon, and by virtue
of this relationship, Verizon may be deemed to have shared power to
vote and dispose of, or to direct the vote and disposition of, the
20,402 shares of Common Stock beneficially owned by Oath.
The 20,402 shares of Common Stock are subject to a lock-up
agreement until April 4, 2019, subject to certain limited
exceptions.

A full-text copy of the regulatory filing is available for free at:
https://is.gd/hxXpDk

                  About Helios and Matheson

Helios and Matheson Analytics Inc. -- http://www.hmny.com/-- is a
provider of information technology services and solutions, offering
a range of technology platforms focusing on big data, business
intelligence, and consumer-centric technology.  More recently, to
provide greater value to stockholders, the Company has sought to
expand its business primarily through acquisitions that leverage
its capabilities and expertise.  The Company is headquartered in
New York City, has an office in Miami Florida and has an office in
Bangalore India.

Helios and Matheson reported a net loss of $150.8 million for the
year ended Dec. 31, 2017, compared to a net loss of $7.38 million
for the year ended Dec. 31, 2016.  As of Sept. 30, 2018, Helios and
Matheson had $132.70 million in total assets, $60.62 million in
total liabilities, and $72.08 million in total stockholders'
equity.

The report from the Company's independent accounting firm Rosenberg
Rich Baker Berman, P.A., in Somerset, New Jersey, on the
consolidated financial statements for the year ended Dec. 31, 2017,
includes an explanatory paragraph stating that the Company has
suffered recurring losses from operations and negative cash flows
from operating activities.  This raises substantial doubt about the
Company's ability to continue as a going concern.


HG & ZG CORP: Seeks More Time to File Plan
------------------------------------------
HG & ZG Corporation asked the U.S. Bankruptcy Court for the
District of New Jersey for a 30-day extension of its right to
exclusively file a Chapter 11 plan.

The company's current exclusive filing period expired on Feb. 11.
The requisite time to confirm a plan expires on June 11.

The Debtor's attorney Antonio Espinosa, Esq., at Andril & Espinosa,
LLC in New Jersey, said that the contingency in which to formulate
a plan lies in the company's negotiations with secured creditors
Fresh Start Venture Capital Corp. and Amad Bayomi.  The attorney
said the company has made "good faith efforts" in negotiating with
those creditors.

                     About HG & ZG Corporation

HG & ZG Corporation operate a taxi service at Newark Liberty
International Airport and owns three medallions which were issued
by the City of Newark Taxi Cab Division as well as three vehicles.

HG & ZG Corporation sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D.N.J. Case No. 18-26374) on Aug. 15, 2018.
The petition was signed by Hytham Mohamed, president.  At the time
of the filing, the Debtor estimated assets of less than $500,000
and liabilities of less than $1 million.  Judge Michael B. Kaplan
oversees the case.  Andril & Espinosa, LLC, serves as its legal
counsel.


HUNT CONTROL: Seeks Authorization on Cash Collateral Use
--------------------------------------------------------
Hunt Control Solutions, LLC, requests the U.S. Bankruptcy Court for
the Northern District of Texas for interim authorization to use
cash collateral, including cash proceeds, to pay its employees and
other operating expenses.

On Nov. 29, 2018, On Deck Capital, Inc. filed suit against Hunt
Controls, Inc. and Mr. Hunt in his individual capacity. Hunt
Controls, Inc. is a defunct entity formerly owned by Mr. Hunt. The
Debtor is an entirely separate entity from Hunt Controls, Inc.

On Jan. 18, 2019, On Deck Capital obtained a judgment against Hunt
Controls, Inc. and Mr. Hunt, and a receiver was thereafter
appointed for the two defendants. On Deck Capital has frozen the
Debtor's bank account at Capital One Bank -- which is the only bank
account from which the Debtor operates. Mr. Hunt is a signatory on
the account out of necessity, but the account is not in any way
used as his personal account or otherwise tied to his personal
finances. All funds in the Debtor's bank account are property of
the estate.

Accordingly, the Debtor asserts that On Deck Capital's seizure of
its bank account was entirely improper, and that On Deck Capital's
continued exercise of control over the account is a violation of
the automatic imposed by 11 U.S.C. Section 362.

The Debtor denies that the cash in its bank account or its
receivables are subject to any encumbrances, liens, or interests of
other parties, including but not limited to On Deck Capital.
However, to the extent that such interests exist, the Debtor
proposes to adequately protect those interests in any prepetition
collateral by granting replacement liens in estate property upon
all property and assets of the estate in which an entity in fact
held a validly perfected and non-avoidable lien or right of setoff
as of the Petition Date. But the Debtor does not propose to grant
any liens in avoidance actions under Chapter 5 of the Bankruptcy
Code or the proceeds thereof.

A full-text copy of the Debtor's Motion is available at

            http://bankrupt.com/misc/txnb19-40335-2.pdf

                    About Hunt Control Solutions

Hunt Control Solutions, LLC, specializes in the sale and
installation of internal control equipment for residential and
commercial buildings, i.e., electrical and climate controls,
thermostats, etc.  Hunt Control is owned and operated by Allen F.
Hunt, III.

Hunt Control filed a voluntary petition under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Tex. Case No. 19-40335) on Jan. 29,
2019.


IBEX LLC: May Continue Using Cash Collateral Through Feb. 28
------------------------------------------------------------
The Hon. Elizabeth E. Brown of the U.S. Bankruptcy Court for the
District of Colorado has entered an Agreed Order authorizing Ibex,
LLC's continued use of cash collateral pursuant to the Budget.

The approved Budget provides total cash disbursements of $184,601
covering for the month of February, 2019.  The Debtor is authorized
to use cash collateral to pay any professional fees on an interim
basis as approved by the Court and in accordance with the Budget.

The Debtor, First National Bank of Pennsylvania and Right at Home,
LLC, have reached agreement regarding the terms and conditions for
Debtor's further use of cash collateral.
The Debtor's right to use cash collateral will terminate upon the
earlier of (a) the default by Debtor under any terms of this Order;
(b) Feb. 28, 2019; or (c) conversion or dismissal of this case. The
Debtor is directed to file a further motion for use of cash
collateral if it is necessary to use cash collateral after Feb. 28.


A full-text copy of the Stipulated Order is available at

              http://bankrupt.com/misc/cob17-16031-363.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 oversees 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.


IMERYS TALC: Files for Chapter 11 to Halt Personal Injury Suits
---------------------------------------------------------------
Imerys Talc America, Inc., along with Imerys Talc Vermont, Inc.,
and Imerys Talc Canada, Inc., said Feb. 13 that they have made a
determination to initiate voluntary Chapter 11 cases in Delaware.
The filing companies have reached this decision after evaluating a
range of strategies to safeguard their long-term business interests
and address their historic talc-related liabilities in the United
States.

The Chapter 11 process will allow the filing companies the time and
protection to negotiate a global agreement with creditors,
primarily representatives of current and future claimants in
cosmetic talc-related litigation, while defining a path forward for
the impacted talc businesses. The filing companies are operating as
usual throughout the Chapter 11 process. They will continue to
deliver high-quality products to customers and intend to meet
obligations to employees and trade partners while maintaining a
focus on safety.

The Chapter 11 filing immediately suspends all outstanding U.S.
talc-related litigation against the filing companies. As a result,
it is expected that normal operating cash flow will be sufficient
to satisfy all of the filing entities' operating obligations during
this period.

"This is an important, meaningful, strategic step for our business.
After carefully evaluating all possible options, we determined that
pursuing Chapter 11 protection is the best course of action to
address our historic talc-related liabilities and position the
filing companies for continued growth.  The safety of talc has been
confirmed by dozens of peer-reviewed studies, as well as regulatory
and scientific bodies, and the litigation is entirely without
merit," commented Giorgio La Motta, President, Imerys Talc America,
Imerys Talc Vermont, and Imerys Talc Canada.  "However, it is
simply not in the best interests of our stakeholders to litigate
these claims in perpetuity and incur millions of dollars in
projected legal costs to defend these cases.  By deciding to file
for Chapter 11 protection, we have laid the groundwork to
efficiently resolve our historic talc-related liabilities and focus
on our continued success in the industry."

The filing companies will continue to work towards an efficient
resolution and expect to emerge in the first half of 2020.

The filing companies are advised in this matter by Latham & Watkins
LLP and Alvarez & Marsal.

About Imerys Talc America

Atlanta, Georgia-based Imerys Talc America is a talc producer on
the American continent, with operations in Montana, Vermont, and
Texas. The company supplies premium-quality, talc-based solutions
to a wide variety of industrial applications including paints,
plastics, ceramics, rubber, paper, agriculture, adhesives and
sealants, building products, cosmetics and pharmaceuticals.

                     About Imerys Talc Canada

Imerys Talc Canada is a talc producer on the American continent,
with operations in Timmins and Penhorwood.  The company supplies
premium-quality, talc-based solutions to a wide variety of
industrial applications including paints, plastics, ceramics,
rubber, paper, agriculture, adhesives and sealants, building
products, cosmetics and pharmaceuticals.

Press Contact:

    The Levinson Group
    E-mail: tlg@mollylevinson.com  
    Tel: 202-244-1785



INDUSTRIAL LAB: Authorized to Use WesBanco Cash Collateral
----------------------------------------------------------
The Hon. Patrick M. Flatley of the U.S. Bankruptcy Court for the
Northern District of West Virginia inked his approval to an agreed
order authorizing Industrial Lab Analysis, Inc.'s use of cash
collateral.

WesBanco Bank, Inc., is secured in property and rights to property
of debtor Industrial Lab by virtue of the terms and conditions of
two loans and their corresponding documentation which were extended
to Industrial Lab.

Industrial Lab is authorized to use its cash collateral in the
ordinary course of its business subject to and in consideration of
the following terms:

      A. Industrial Lab will continue to make payments to WesBanco
Bank, Inc. pursuant to the terms and conditions of the various loan
documents between Industrial Lab and WesBanco Bank, Inc.

      B. Industrial Lab's payments will be made in the same manner
and form as they were before Debtor filed for bankruptcy.

      C. WesBanco Bank, Inc. will be granted a postpetition lien
effective as of the petition date on all postpetition cash
collateral of Industrial Lab as in the Bankruptcy Code and as
defined and illustrated above.  This lien will have the same
priority as WesBanco Bank's security interest had upon the
commencement of Debtor's case with regard to prepetition property.


      D. Industrial Lab will provide WesBanco Bank, Inc., with
copies of the monthly financial information which Debtor is
required to file or does file with the Bankruptcy Court or the U.S.
Trustee.  The reports will be provided at the same time they are
filed with the Court or the U.S. Trustee, and will specifically
contain a monthly aging of accounts receivable.

A copy of the Order is available at:

            http://bankrupt.com/misc/wvnb18-01161-36.pdf

                   About Industrial Lab Analysis

Industrial Lab Analysis, Inc., was incorporated in 1982.  The
incorporation was of an existing business which had been operating
for many years.  Its primary business is and has been the testing
of water samples primarily for coal mines but also for other
entities to assist in assuring compliance with environmental laws.


Industrial Lab Analysis sought Chapter 11 protection (Bankr. N.D.
W.Va. Case No. 18-01161) on Dec. 26, 2018.  In the petition signed
by its officer, Bharat Maniar, the Debtor estimated assets of less
than $100,000 and liabilities of less than $500,000.  The Debtor
tapped Thomas McK. Hazlett, Esq., at Hanlon, Estadt, McCormick &
Schramm, as counsel.


IO AT TECH: Court Sustains Objection to Power Design's Claim
------------------------------------------------------------
Bankruptcy Judge Tony M. Davis sustained Debtor IO at Tech Ridge
LP's amended objection to Power Design's claim.

IO at Tech Ridge was formed to build a 351-unit apartment complex
in North Austin. The development was largely funded through a loan
acquired from Berkadia and endorsed by the U.S. Department of
Housing and Urban Development. In 2014, IO and ICI Construction
entered into a construction contract and began construction. With
the contract, IO signed a Payment Bond for $39.7 million that was
issued by Hartford Fire Insurance. Disputes arose between IO and
ICI that caused IO to terminate the construction contract in 2016.
Litigation then ensued in state court. A few months later, Power
Design, an electrical subcontractor on the project, intervened in
the lawsuit. It contends that ICI owes it over $1.5 million.

Over a year later, IO filed bankruptcy and Power Design filed a
claim in the bankruptcy case for $714,809 based on a statutory
Mechanic's and Materialman's lien that it had filed against the
property before litigation began. Meanwhile, the property was sold
and the IO, after paying the debt owed to Berkadia, taxes, and
costs of sale, retained about $409,000 in net sales proceeds.10
Power Design's lien, if it has one, attaches to those proceeds.

In September 2018, IO, ICI, and Hartford entered into a settlement
agreement. Under the settlement agreement, ICI agreed to pay
$300,000 to IO for the benefit of IO's bankruptcy estate, to
indemnify IO for claims asserted by any subcontractor of ICI
related to the construction project, and the parties agreed to keep
the Payment Bond in place.

IO now objects to Power Design's lien arguing, in part, that it
cannot assert its lien because of the Payment Bond issued by
Hartford.13 In support of its lien, Power Design argues mainly that
the Payment Bond is flawed because it does not comply with all of
the statutory requirements.

When a payment bond meets the statutory requirement in section
53.202 of the Texas Property Code, claimants are barred from filing
liens against the property owner or seeking foreclosure of its lien
on the owner’s property. Instead, claimants must seek payment
from the payment bond.

Here, the bond is enough to make sure all subcontractors are paid.
First, it is equal to the contract amount. Second, it is
conditioned on payment within 90 days. It also shows an intent to
comply because the parties modified the form HUD bond to add a
reference section 53.001, et seq. of the Texas Property Code and a
signature line for the owner, IO, as required by section
53.202(3).

Like the bond in New AAA, it lacks the prompt payment "not
exceeding 15% of the contract price" language, but as in New AAA,
the lack of this language does not preclude a finding that the
parties attempted compliance with the statute. And although the
bond here does not contain the words "prompt payment," it does
contain a more precise provision allowing claimants to sue if they
are not paid within 90 days, which is sufficiently prompt.

As Power Design points out, the bond also lacks the phone number
for the surety and the Texas Department of Insurance. But these
immaterial omissions do not overcome the explicit cite the statute
in the bond, which shows the parties’ intent that the bond fall
under the statute. And the lack of this information does not
prevent the bond from accomplishing its essential purpose: getting
everyone paid.

As a result, the Payment Bond is a valid bond under section 53.202
and Power Design must look to payment only from the bond.

A copy of the Court's Memorandum Opinion dated Feb. 1, 2019 is
available at:

     http://bankrupt.com/misc/txwb17-11540-200.pdf

                   About IO at Tech Ridge

IO at Tech Ridge, LP, is a limited partnership that owns a
partially constructed apartment project in Austin, Travis County,
Texas.  IO at Tech Ridge filed a Chapter 11 bankruptcy petition
(Bankr. W.D. Tex. Case No. 17-11540) on Dec. 11, 2017.  The Debtor
hired Nicholas B. Bangos, P.A., as counsel.


JOSEPH'S TRANSPORTATION: Exclusivity Period Extended Until June 15
------------------------------------------------------------------
The Hon. Frank J. Bailey of the U.S. Bankruptcy Court for the
District of Massachusetts has extended the period during which
Joseph's Transportation, Inc. has the exclusive right to file a
Chapter 11 plan through June 15.

                   About Joseph's Transportation

Joseph's Transportation is a family-owned and operated full
transportation company that has been serving the New England area
for more than 40 years.  Joseph's Transportation filed a voluntary
petition for relief under Chapter 11 of the Bankruptcy Code (Bankr.
D. Mass. Case No. 18-14282) on Nov. 11, 2018.  In the petition
signed by Joseph Albano III, president, the Debtor estimated assets
of $500,001 to $1 million and liabilities of the same range.  The
Law Office of Gary W. Cruickshank serves as counsel to the Debtor.


LAKOTA INC: Case Summary & 5 Unsecured Creditors
------------------------------------------------
Debtor: Lakota, Inc.
        13319 60th Street SW
        Cokato, MN 55321

Business Description: Lakota, Inc. d/b/a Badboyscustom --
                      http://www.badboyscustom.com-- is in the
                      business of selling, maintaining, repairing,
                      and altering motorcycles.  Badboyscustom
                      also offers a plethora of services including
                      storage, trailer rentals, RV and camper
                      rentals, small engine service, motorcycle
                      sales, repair, and upgrades.

Chapter 11 Petition Date: February 12, 2019

Court: United States Bankruptcy Court
       District of Minnesota (Minneapolis)

Case No.: 19-40377

Judge: Hon. Katherine A. Constantine

Debtor's Counsel: Joel D. Nesset, Esq.
                  COZEN O'CONNOR
                  33 S 6th St, Suite 3800
                  Minneapolis, MN 55402
                  Tel: 612-260-9007
                       612-260-9000
                  Fax: 612-260-9080
                  E-mail: jnesset@cozen.com

Estimated Assets: $500,000 to $1 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Natalya Z. Kelly, chief executive
officer.

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/mnb19-40377.pdf


LEGACY PIZZA ALABAMA: Seeks Access to Addy Source Cash Collateral
-----------------------------------------------------------------
Legacy Pizza Alabama, LLC, seeks authority from the U.S. Bankruptcy
Court for the Northern District of Georgia to use cash collateral
for the purposes and amounts set forth in the proposed budget.

In order to effectively reorganize, the Debtor asserts it must have
access to cash to pay the operating expenses of the Business. The
Debtor further asserts that it is essential that it maintain
consistent operations and resume paying for ordinary, post-petition
operating expenses to minimize any damage caused by the filing.

The Debtor believes Addy Source, LLC may assert a first priority
security interest in all accounts and accounts receivable. As
adequate protection for the cash collateral expended, Addy Source
will be given a replacement lien on all tangible and intangible
personal property, including but not limited to, goods, fixtures,
chattel paper, documents, equipment, instruments and inventory
wherever located belonging to Debtor, to the extent and validity of
those liens that existed pre-petition.

A copy of the Debtor's Motion is available at

            http://bankrupt.com/misc/ganb19-40196-3.pdf

                        About Legacy Pizza

Legacy Pizza, LLC, is a Georgia-based company that operates five
Pizza Hut franchised locations along with its affiliate, Legacy
Pizza Alabama, LLC, which operates 17 Pizza Hut franchised
locations.

Legacy Pizza and Legacy Pizza Alabama have filed voluntary
petitions seeking relief under Chapter 11 of the Bankruptcy Code
(Bankr. N.D. Ga. Case Nos. 19-40195 and 19-40196, respectively) on
Jan. 29, 2019.  

In the petitions signed by Kamran Kuran, managing member, Legacy
Pizza estimated $1 million to $10 million in assets and $1 million
to $10 million in liabilities; and Legacy Alabama estimated $0 to
$50,000 in assets and $1 million to $10 million in liabilities.

The Debtor is represented by Will B. Geer, Esq. at Wiggam & Geer,
LLC.


LEGACY PIZZA LLC: Needs Access to SouthCrest Bank Cash Collateral
-----------------------------------------------------------------
Legacy Pizza, LLC, seeks authority from the U.S. Bankruptcy Court
for the Northern District of Georgia to use cash collateral for the
purposes and amounts set forth in the proposed budget.

In order to effectively reorganize, Debtor must have access to cash
to pay the operating expenses of the Business.  The Debtor asserts
that it is essential that it maintain consistent operations and
resume paying for ordinary, postpetition operating expenses to
minimize any damage caused by the filing.

The Debtor believes SouthCrest Bank, N.A., may assert a first
priority security interest in all accounts and accounts receivable
of the Debtor.  As adequate protection for the cash collateral
expended, SouthCrest Bank will be given a replacement lien on all
tangible and intangible personal property, including but not
limited to, goods, fixtures, chattel paper, documents, equipment,
instruments and inventory wherever located belonging to Debtor, to
the extent and validity of those liens that existed prepetition.

A copy of the Debtor's Motion is available at

               http://bankrupt.com/misc/ganb19-40195-3.pdf

                       About Legacy Pizza

Legacy Pizza, LLC, is a Georgia-based company that operates five
Pizza Hut franchised locations along with its affiliate, Legacy
Pizza Alabama, LLC, which operates seventeen Pizza Hut franchised
locations.

Legacy Pizza and Legacy Pizza Alabama have filed voluntary
petitions seeking relief under Chapter 11 of the Bankruptcy Code
(Bankr. N.D. Ga. Case Nos. 19-40195 and 19-40196, respectively) on
Jan. 29, 2019.  The petitions were signed by Kamran Kuran, managing
member.

The Debtor is represented by Will B. Geer, Esq. at Wiggam & Geer,
LLC.

At the time of filing, Legacy Pizza estimated $1 million to $10
million in assets and the same range of liabilities; and Legacy
Alabama estimated $0 to $50,000 in assets and $1 million to $10
million in liabilities.


LIBERTY ASSET: ORAM, Plan Administrator's Claims Objections Nixed
-----------------------------------------------------------------
Bankruptcy Judge Ernest M. Robles denied the objections of Movants
Oak River Asset Management LLC and the Plan Administrator under the
Confirmed First Amended Chapter 11 Plan of Liquidation dated Jan.
31, 2018 for Liberty Asset Management Corporation to the proofs of
claim filed by AHA, YCJS, and the Lee Investors.

AHA, YCJS, and the Lee Investors have filed identical Proofs of
Claim against the Liberty and Oak River estates. At issue is
whether Claimants are entitled to receive a distribution from
Liberty's estate, from Oak River's estate, or from both estates.
Because more claims have been filed against the Liberty estate than
the Oak River estate, Claimants' distribution will be significantly
larger if it is initially paid from Oak River's estate. Claimants
assert that they are entitled to receive a distribution from Oak
River's estate, as well as a distribution from Liberty's estate if
Oak River's estate does not contain sufficient funds to pay their
claims in full. Movants assert that Claimants are entitled to
receive a distribution only from Liberty's estate.

There is no dispute that, at the present time, Liberty owns a 100%
equity interest in Oak River. Claimants contend that at the time
the Purchase and Sale Agreements were executed, Oak River was a
subsidiary and/or affiliate of Liberty. On this basis, Claimants
assert that the Purchase and Sale Agreements are enforceable
against Liberty. The Plan Administrator argues that there is no
evidence that Oak River was a subsidiary and/or affiliate of
Liberty at the time the Purchase and Sale Agreements were executed,
and that accordingly the Claimants hold no enforceable contractual
rights against Oak River and are therefore entitled to receive a
distribution only from Liberty's estate.

Movants contend that allowing Claimants to recover against the Oak
River estate would enable Claimants to receive a greater
distribution, to the detriment of other investors who were also
defrauded by Liberty. This argument overlooks the fact that
Claimants have identified contracts giving rise to a right to be
paid from Oak River's estate. The practical effect of acknowledging
Claimants' contractual rights will be a reduction in the
distribution to other victims of Liberty's fraudulent activities.
However, there is nothing nefarious about this result, as Movants
imply. Oak River's estate has not been substantively consolidated
with Liberty's estate. Unless and until it is shown that the
substantive consolidation of both estates is an appropriate remedy,
the simple reality is that the recoveries obtained by creditors of
Oak River's estate will vary from the recoveries obtained by
creditors of Liberty's estate.

Claimants seek payment from the Liberty estate only to the extent
that funds in the Oak River estate will be insufficient to pay
their claims in full. Each Purchase and Sale Agreement was entered
into by "Liberty Asset Management Corporation and its respective
parent or subsidiary companies and affiliates ...." Therefore, the
Purchase and Sale Agreements are enforceable against both the Oak
River estate and the Liberty estate. The Court finds that to the
extent the Oak River estate does not contain funds sufficient to
pay Claimants' claims in full, Claimants are entitled to assert a
claim for the remaining unpaid amounts against Liberty's estate.

Thus, the Court finds that AHA holds a general unsecured claim in
the amount of $720,000; that YCJS holds a general unsecured claim
in the amount of $900,000; and that the Lee Investors hold a
general unsecured claim in the amount of $900,000.

The bankruptcy case is in re: Liberty Asset Management Corporation,
Chapter 11, Debtor, Case No. 2:16-bk-13575-ER (Bankr. C.D. Cal.).

A copy of the Court's Memorandum Opinion dated Jan. 7, 2019 is
available at https://bit.ly/2E3qzzA from Leagle.com.

Liberty Asset Management Corporation, Debtor, represented by
Raphael Cung , Callahan & Blaine APLC, Sandford L. Frey , Leech
Tishman Fuscaldo & Lampl, Inc., John-Patrick M. Fritz , Levene
Neale Bender Yoo et al, David B. Golubchik -- dbg@lnbyb.com --
Levene Neale Bender Yoo & Brill LLP, Eve H. Karasik --
ehk@lnbyb.com -- Levene, Neale, Bender, Yoo & Brill L.L.P & Jeffrey
S. Kwong -- jsk@lnbyb.com -- Levene Neale Bender Yoo & Brill LLP.

United States Trustee, U.S. Trustee, represented by Hatty K. Yip ,
Office of the UST/DOJ.

Committee of Creditors Holding Unsecured Claims, Committee of
Creditors Holding Unsecured Claims, Creditor Committee, represented
by Gail S. Greenwood -- ggreenwood@pszjlaw.com -- Pachulski Stang
Ziehl & Jones LLP, Victoria Newmark -- vnewmark@pszjlaw.com --
Pachulski Stang Ziehl & Jones LLP, Jeremy V. Richards --
jrichards@pszjlaw.com -- Pachulski Stang Ziehl & Jones LLP & Robert
M. Saunders , Pachulski Stang Ziehl & Jones LLP.

Official Committee Of Unsecured Creditors, Official Committee of
Unsecured Creditors, Creditor Committee, represented by Gail S.
Greenwood, Pachulski Stang Ziehl & Jones LLP & Jeremy V. Richards,
Pachulski Stang Ziehl & Jones LLP.

              About Liberty Asset Management

Before ceasing operations, West Covina, California-based Liberty
Asset Management Corporation was a real estate management company.
Its mission was to seek out real estate opportunities throughout
Northern and Southern California, invest in such opportunities, and
manage them.

Liberty Asset Management Corporation filed for Chapter 11
protection (Bankr. C.D. Cal. Case No. 16-13575) on March 21, 2016.
The Debtor estimated assets at $100 million to $500 million and
debt at $50 million to $100 million.  The petition was signed by
Benjamin Kirk, CEO.

The Debtor tapped Leven Neale Bender Yoo & Brill LLP, as counsel.
The Debtor also engaged SierraConstellation Partners LLC, as
restructuring management advisor, and Lawrence R. Perkins, as chief
restructuring officer.

The Office of the U.S. Trustee on April 27, 2016, appointed three
creditors to serve on an official committee of unsecured creditors.
The Committee tapped Jeremy V. Richards, Esq., John D. Fiero,
Esq., Gail S. Greenwood, Esq., and Victoria A. Newmark, Esq., at
Pachulski Stang Ziehl & Jones LLP, in Los Angeles, California, as
counsel.  Development Specialists Inc. serves as the Committee's
financial advisor.


LUBY'S INC: Extends Rights Agreement Expiration to Feb. 2020
------------------------------------------------------------
Luby's, Inc., has entered into an amendment with American Stock
Transfer & Trust Company, LLC, to the Rights Agreement, dated as of
Feb. 15, 2018, between the Company and the Rights Agent to extend
the Final Expiration Time of the Rights Agreement to
Feb. 15, 2020.  

On Feb. 15, 2018, the Board declared a dividend distribution of one
purchase right for each outstanding share of the Company's common
stock, par value $0.32 per share, outstanding as of the close of
business on Feb. 28, 2018, and authorized the issuance of one Right
for each share of Common Stock that becomes outstanding between the
Record Date and the earliest of the Distribution Date and the
Expiration Date, and under certain other circumstances.
The Rights are set to expire at the close of business on Feb. 15,
2019.

A full-text copy of the First Amendment to Rights Agreement is
available for free at https://is.gd/HIowOI

                          About Luby's

Houston, Texas- based Luby's, Inc. (NYSE: LUB) --
http://www.lubysinc.com/-- operates 140 restaurants nationally as
of Dec. 19, 2018: 82 Luby's Cafeterias, 57 Fuddruckers, one
Cheeseburger in Paradise restaurants.  Luby's is the franchisor for
103 Fuddruckers franchise locations across the United States
(including Puerto Rico), Canada, Mexico, the Dominican Republic,
Panama, and Colombia.  Luby's Culinary Contract Services provides
food service management to 30 sites consisting of healthcare,
corporate dining locations, and sports stadiums.

Luby's reported a net loss of $33.56 million for the year ended
Aug. 29, 2018, compared to a net loss of $23.26 million for the
year ended Aug. 30, 2017. As of Dec. 19, 2018, Luby's had $208.89
million in total assets, $100.83 million in total liabilities, and
$108.05 million in total shareholders' equity.

Grant Thornton LLP, in Houston, Texas, issued a "going concern"
qualification in its report on the consolidated financial
statements for the year ended Aug. 29, 2018, noting that the
Company sustained a net loss of approximately $33.6 million and net
cash used in operating activities of approximately $8.5 million.
The Company's term and revolving debt of approximately $39.5
million is due May 1, 2019.  The Company was in default of certain
debt covenants of its term and revolving credit agreements maturing
on May 1, 2019.  On Aug. 24, 2018, the lenders agreed to waive the
existing events of default resulting from any breach of certain
financial covenants or the limitation on maintenance capital
expenditures, in each case that may have occurred during the period
from and including May 9, 2018 until Aug. 24, 2018, and any related
events of default. Additionally, the lenders agreed to waive the
requirements that the Company comply with certain financial
covenants until Dec. 31, 2018, at which time the Company will be in
default without an additional waiver or alternative financing.
These conditions, along with other matters, raise substantial doubt
about the Company's ability to continue as a going concern.


MARTIN'S FISHING: Court OK's Disclosures; March 5 Plan Hearing Set
------------------------------------------------------------------
Bankruptcy Judge Craig A. Gargotta approved Martin's Fishing Tools
and Rentals, Inc. and Charles and Linda Martin's amended disclosure
statement dated Jan. 15, 2019.

Feb. 28, 2019 is fixed as the last day for filing written
acceptances or rejections to the Plan, and the last day for filing
and serving written objections to Confirmation of the plan.

March 5, 2019 at 10:00 a.m. at U.S. Bankruptcy Courtroom, 100 East
Wall Street, Room P-126, Midland, Texas 79701, is fixed for the
hearing on Confirmation of the Debtors' Plan.

The Troubled Company Reporter previously reported that the plan
amended the treatment of IRS' secured claim in Class 2. It provides
that the homestead of the Debtors, Charles and Linda Martin located
in Andrews Co., Texas has an estimated value of approximately
$371,000 will be the subject of an Offer Compromise to be submitted
to the IRS following the entry of a Final Decree in the bankruptcy
cases.

A copy of the Amended Disclosure Statement is available at
https://is.gd/tPa4h4 from Pacermonitor.com at no charge.

                About Martin's Fishing Tools

Martin's Fishing Tools and Rentals, Inc., sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. W.D. Texas Case No.
17-70158) on Sept. 27, 2017.  Linda Martin, its president, signed
the petition.  At the time of the filing, the Debtor estimated
assets of $100 million to $500 million and liabilities of $1
million to $10 million.  Judge Tony M. Davis presides over the
case.  The Debtor tapped Mullin Hoard & Brown, LLP, as its legal
counsel.


MITE LLC: Seeks Authorization to Continue Using Cash Collateral
---------------------------------------------------------------
Mite, LLC and Sandy Spring Bank request the U.S. Bankruptcy Court
for the District of Maryland to authorize Mite, LLC's continued use
of cash collateral in the ordinary course of its business to the
extent provided in the Third Interim Order.

The Court, at the request of the Debtor and Sandy Spring,
previously entered Consent Orders Approving Consent Motion for
Authority to Use Cash Collateral on an Interim Basis -- First
Interim Order and the Second Interim Order, wherein the Debtor was
authorized to use Sandy Spring's Cash Collateral, in accordance
with the budget through and including Jan. 31, 2019.

The Debtor and Sandy Spring have entered into an interim agreement
to permit the Debtor’s continued use of Sandy Spring's Cash
Collateral pursuant to the terms and conditions set forth in the
Second Interim Order.

The Third Interim Order requires the Debtor to, among other things,
make certain adequate protection payments to Sandy Spring.

Sandy Spring Bank is the successor in interest to WashingtonFirst
Bank pursuant to certain Loan Documents and is the current holder
and owner of the same. Sandy Spring Bank holds a first-priority
security interest in and liens in, to and against the assets of the
Debtor, which is owned in connection with Mite, LLC's business,
whether owned at the time of the agreement or thereafter acquired,
whether then existing or thereafter arising, and wherever located,
and all products and proceeds (including but not limited to all
insurance payments) of or relating to the foregoing property.

A full-text copy of the Motion is available at

              http://bankrupt.com/misc/mdb18-19966-93.pdf

                         About Mite, LLC

Mite, LLC, filed a Chapter 11 bankruptcy petition (Bankr. D. Md.
Case No. 18-19966) on July 27, 2018.  In the petition signed by I.
David Bacharach, managing member, the Debtor estimated under
$50,000 assets and under $1 million in liabilities.  The Debtor is
represented by David J. Kaminow, Esq., at Inman Kaminow, P.C.


MOUNTAIN DUE: Seeks Approval of Proposed Plan Outline
-----------------------------------------------------
Mountain Due, LLC, d/b/a The Melting Pot Bethlehem filed a motion
for approval for its disclosure statement referring to its chapter
11 plan.

The Debtor also asks the Court to fix the last day for the
acceptance or rejection of the plan of reorganization, and the
filing of objections to said plan.

Class 1 under the plan consists of the allowed unsecured claims.
Class 1 claims are estimated at $1,775,919. The Debtor proposes to
pay $25,000 to holders of allowed general unsecured claims by
distributing $5,000 annually on a pro rata basis.

The plan will be funded by ongoing operations of the Debtor,
carried out by existing management, and the continued efforts of
the Debtor and its management to maximize the Debtor's presence in
its marketplace while striving to keep overhead low as well as a
cash infusion of $20,000 in exchange for 100% of the newly issued
membership interests in the Debtor.

A copy of the Disclosure Statement is available at
https://is.gd/c4oSA1 from Pacermonitor.com at no charge.

                About Bux Due and affiliates

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

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


NEONODE INC: Carl Grevelius Acquires 5% Stake
---------------------------------------------
Carl Grevelius disclosed in a Schedule 13G filed with the
Securities and Exchange Commission that as of Feb. 8, 2019, he
beneficially owns 443,600 shares of common stock of Neonode, Inc.,
which represents 5.04 percent of the shares outstanding.  A
full-text copy of the regulatory filing is available for free at:

                      https://is.gd/gbAnlx

                          About Neonode

Neonode Inc. (NASDAQ:NEON) -- http://www.neonode.com/-- develops,
manufactures and sells advanced sensor modules based on the
company's proprietary zForce AIR technology.  Neonode zForce AIR
Sensor Modules enable touch interaction, mid-air interaction and
object sensing and are ideal for integration in a wide range of
applications within the automotive, consumer electronics, medical,
robotics and other markets.  The company also develops and licenses
user interfaces and optical interactive touch solutions based on
its patented zForce CORE technology.  To date, Neonode's technology
has been deployed in approximately 62 million products, including 3
million cars and 59 million consumer devices.  The company is
headquartered in Stockholm, Sweden and was established in 2001.

Neonode Inc. reported a net loss attributable to the Company of
$4.70 million in 2017, a net loss attributable to the Company of
$5.29 million in 2016 and a net loss attributable to the Company of
$7.82 million in 2015.  As of Sept. 30, 2018, Neonode had $9.66
million in total assets, $3.63 million in total liabilities and
$6.03 million in total stockholders' equity.

The Company has incurred significant operating losses and negative
cash flows from operations since its inception.  The Company
incurred net losses of approximately $0.8 million and $2.5 million
and $1.1 million and $3.0 million for the three and nine months
ended Sept. 30, 2018 and 2017, respectively, and had an accumulated
deficit of approximately $184.6 million and $183.7 million as of
Sept. 30, 2018 and Dec. 31, 2017, respectively.  In addition,
operating activities used cash of approximately $2.3 million and
$4.7 million for the nine months ended Sept. 30, 2018 and 2017,
respectively.

"We expect our revenues from license fees, non-recurring
engineering fees and embedded sensor module sales will enable us to
reduce our operating losses going forward.  In addition, we have
improved the overall cost efficiency of our operations, as a result
of the transition from providing our customers a full custom design
solution to providing standardized sensor modules which require
limited custom design work.  We intend to continue to implement
various measures to improve our operational efficiencies.  No
assurances can be given that management will be successful in
meeting its revenue targets and reducing its operating loss," the
Company stated in its Quarterly Report for the period ended Sept.
30, 2018.


NEW TRIDENT: Moody's Cuts CFR to Ca Amid Bankruptcy Filing
----------------------------------------------------------
Moody's Investors Service downgraded New Trident Holdcorp, Inc.'s
Probability of Default Rating to D-PD from Caa3-PD. The downgrade
was prompted by New Trident's filing for reorganization under
Chapter 11 of the US Bankruptcy Code on February 10, 2019. Moody's
also downgraded the company's other ratings, including the
Corporate Family Rating (CFR) and secured first and second lien
debt ratings, reflecting Moody's expectation of low recovery rates.
The rating outlook is stable.

Shortly following the rating actions, Moody's will withdraw all of
New Trident's ratings.

Rating Actions:

New Trident Holdcorp, Inc.

Corporate Family Rating downgraded to Ca from Caa3

Probability of Default Rating downgraded to D-PD from Caa3-PD

Secured First lien term loan due 2022 downgraded to Ca (LGD4) from
Caa3 (LGD4)

Secured Second lien term loan due 2020 downgraded to C (LGD5) from
Ca (LGD5)

Rating outlook: changed to stable from negative

RATINGS RATIONALE

On April 30, 2018, New Trident raised $216 million through a
priority first lien term loan (unrated) financing and made
significant amendments to the repayment terms of original first
lien and second lien term loans (both rated by Moody's). The key
amendments included an extension of maturity of the first lien term
loan, provisions for non-cash interest payments and waiver of first
lien and second lien term loan financial covenants. The inclusion
of priority first lien term loan into the company's capital
structure significantly subordinated the pre-existing first and
second lien term loans. Moody's deemed this transaction to be a
distressed exchange.

New Trident Holdcorp, Inc., is a 100% owned financing subsidiary of
Trident Holding Company, LLC. Trident Holding Company LLC, through
its principal operating subsidiary TridentUSA Health Services,
provides outsourced ancillary healthcare and clinical services.
These include mobile x-ray, ultrasound, teleradiology, mobile
clinical and laboratory services to skilled nursing facilities,
assisted living, home healthcare, hospice, and correctional
markets. Trident Holding Company LLC is owned by private equity
sponsors Formation Capital, Audax Group, and Revelstoke Capital
Partners. The company's annual revenues are approximately $500
million.

The principal methodology used in these ratings was Business and
Consumer Service Industry published in October 2016.


NORTHERN POWER: Disposes of Energy Storage Business for $1.1MM
--------------------------------------------------------------
Northern Power Systems Corp. has effected the disposition of the
Company's energy storage business, including Northern's energy
storage project pipeline and related intellectual property, to WEG
Electric Corp.  At closing, (i) NPS received proceeds of
approximately $1,100,000 and (ii) WEG hired eight energy storage
focused employees from Northern.  Despite the sale of its NPS's
energy storage assets, the Company continues focus on its
distributed wind business and intends to market and sell its
distributed wind turbines in the in a variety of markets including
Italy, the United States, Canada, the Caribbean, the United Kingdom
and Germany.

In addition, the Company continues to explore all strategic
alternatives and transactions for Company, including the sale of
the business or some or all of its assets and business lines
including its distributed wind turbine and/or distributed wind
service segments.  It is uncertain if the Company's efforts to
identify and effect one or more strategic transaction will be
successful.

In conjunction with the disposition of disposition of NPS's energy
storage business to WEG, the Company announced on Feb. 12, 2019 (i)
the departure of its Interim Chief Financial Officer Ciel R.
Caldwell, effective immediately, and (ii) the appointment of
William St. Lawrence, as the Company's interim financial officer.
While serving in this capacity Mr. St. Lawrence will continue to
serve as the Company's interim co-chief executive officer and
general counsel.

Under the terms of separation, the Company may engage Ms. Caldwell
as a consultant.  Ms. Caldwell confirmed that her departure did not
result from a disagreement with the Company on any matter relating
to the Company's operations, policies or practices, including its
controls or financial related matters.

                 About Northern Power Systems

Northern Power Systems -- http://www.northernpower.com/-- designs,
manufactures, and sells distributed power generation and energy
storage solutions with its advanced wind turbines, inverters,
controls, and integration services.  With approximately 21 million
run-time hours across its global fleet, Northern Power wind
turbines provide customers with clean, cost-effective, reliable
renewable energy.  NPS turbines utilize patented permanent magnet
direct drive (PMDD) technology, which uses fewer moving parts,
delivers higher energy capture, and provides increased reliability
thanks to reduced maintenance and downtime. Northern Power also
develops Energy Storage Solutions (ESS) based on the FlexPhase
power converter platform, which features patented converter
architecture and controls technology for advanced grid support and
generation applications.

Northern Power reported net income of $59,000 for the year ended
Dec. 31, 2017, compared to a net loss of $8.94 million for the year
ended Dec. 31, 2016.  As of June 30, 2018, Norther Power had $8.92
million in total assets, $13.90 million in total liabilities and a
total shareholders' deficiency of $4.97 million.

RSM US LLP, in Boston, Massachusetts, 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 suffered recurring cash losses from
operations and its total liabilities exceed its total assets. This
raises substantial doubt about the Company's ability to continue as
a going concern.


NOVA SECURITY: Unsecured Creditors Recovery Increased to 25%
------------------------------------------------------------
Nova Security Group, Inc., filed a second amended disclosure
statement explaining its Chapter 11 plan of reorganization.

Under the Second Amended Plan, Class 1 - General Unsecured Claims
of Creditors with amount of claim $189,288.12 will be paid
$47,322.03 in periodic payment of $1,500 within 32 months.

Class 2 - Equity Security Holders.  Issuance of shares in
Reorganized Debtor according to formula based on number of shares
owned prepetition in Nova Security Group, Inc.  Shares are
distributed  60 days after confirmation.

Unsecured creditors, exclusive of insider claims will receive 25%
percent of their claims.
Equity Security Holders owning stock in Nova EID, PLC which owned
100% of Nova Security Group, Inc. will receive shares in the
Reorganized Debtor.

A full-text copy of the Disclosure Statement dated February 5,
2019, is available at https://tinyurl.com/yxenvk27 from
PacerMonitor.com at no charge.

                      *     *     *

This case came before the court on February 12, 2019 for a hearing
on the Debtor's motion to combine hearing on approval of disclosure
statement and confirmation.  For the reasons discussed on the
record, the court denies the motion.  The Debtor is ordered to file
a third amended disclosure statement and plan, which must include:

   1. Separate classes for differently-treated equity security
holders per Section 1122(a) of the Bankruptcy Code;

   2. A list of the equity security holders in each class and the
number of shares in the reorganized debtor they are to receive
under the plan;

   3. A discussion in the disclosure statement of the Debtor's
postpetition and projected future performance (again, not by
reference to attachments); and

   4. Elimination of any special procedure (currently in Article V,
section 5.1(C) of the plan) for determining equity security holder
classes. If an equity security holder disagrees with his or her
class designation, he or she needs to object to the plan on that
basis.

This case is set for a status conference on Tuesday, March 19, 2019
at 8:30 a.m.

                 About Nova Security Group

Nova Security Group, Inc. sought protection under Chapter 11 of the
Bankruptcy Code in the U.S. Bankruptcy Court for the Southern
District of Alabama (Mobile) (Case No. 16-00370) on February 8,
2016. The petition was signed by Richard K. Bastin, Sr.,
president.

The Debtor is represented by Irvin Grodsky, Esq.  The case is
assigned to Judge Jerry Oldshue, Jr.

The Debtor estimated assets of $0 to $50,000 and debts of $1
million to $10 million.

The U.S. Bankruptcy Court for the Southern District of Alabama has
ordered that no official committee of unsecured creditors will be
appointed in the Chapter 11 case of Nova Security Group, Inc.


OMEROS CORP: Appoints Thomas Bumol to Board of Directors
--------------------------------------------------------
Omeros Corporation has appointed Thomas F. Bumol, Ph.D., to its
Board of Directors.  Dr. Bumol is executive director of the
recently established Allen Institute for Immunology and former
longtime senior executive at Eli Lilly and Company.

"Tom is an internationally recognized leader in drug discovery and
development with a strong track record of commercially successful
drugs," stated Gregory A. Demopulos, M.D., chairman and chief
executive officer of Omeros.  "His decades spent leading immunology
and biotechnology industry teams make him a tremendous fit for
Omeros, particularly in light of our rapidly progressing MASP-2,
MASP-3 and immuno-oncology programs.  With a long tenure as head of
Lilly's Biotechnology Center, Tom has a deep and valuable
understanding of both R&D and operational approaches in large- and
small-molecule drug development.  We're pleased to welcome Tom to
our board and look forward to working closely with him."

Following a 35-year career at Lilly, Dr. Bumol in 2018 joined the
Allen Institute for Immunology, which was created by the late
philanthropist and Microsoft co-founder Paul G. Allen and is
dedicated to studying the human immune system.  Prior to joining
the Allen Institute, Dr. Bumol was the senior vice president of
Biotechnology and Immunology Research and the Site Head of Lilly's
Biotechnology Center in San Diego.  While at Lilly, Dr. Bumol's
teams and collaborators advanced over 100 molecules into clinical
development, including TRULICITY (dulaglutide), TALTZ (ixekizumab),
EMGALITY (galcanezumab) and mirikizumab.  Through strategic
alliances, he and his teams also helped develop and support REOPRO
(abciximab) with Centocor as well as OLUMIANT (baricitinib) with
Incyte.  Dr. Bumol has over 50 publications and reviews and eight
issued U.S. patents.

"The strength of the science and the translational capabilities at
Omeros are impressive, as is the leadership team, which is
successfully delivering on its strategy of levering growing OMIDRIA
sales to develop its pipeline," said Dr. Bumol.  "Having spent most
of my career in the immunology field, I understand and appreciate
both the scientific importance of the complement enzymes and the
cancer immunotherapy-related GPCRs broadly controlled by Omeros and
the potentially profound patient benefits of the company's drugs
targeting them.  I'm excited to join the Omeros board, and I look
forward to helping the company continue advancing and
commercializing its portfolio of cutting-edge assets."

Dr. Bumol serves on the University of Michigan Technology Transfer
National Advisory Board, on the Board of Directors of Pantheryx,
and as an advisor to Lilly Ventures.  Dr. Bumol earned his B.S.
degree in microbiology from the University of Michigan and his
Ph.D. in microbiology-immunology from the University of Minnesota.
He completed postdoctoral studies through a fellowship in the
Department of Molecular Immunology at Scripps Research in La Jolla,
California.

Pursuant to the Company's non-employee director compensation policy
Dr. Bumol was granted a stock option to purchase 15,000 shares of
the Company's common stock on the date of his appointment.  Dr.
Bumol will be indemnified by the Company pursuant to the terms of
the Company's standard form of director indemnification agreement.

                     About Omeros Corporation

Omeros Corporation -- http://www.omeros.com/-- is a
commercial-stage biopharmaceutical company committed to
discovering, developing and commercializing small-molecule and
protein therapeutics for large-market as well as orphan indications
targeting inflammation,  complement-mediated diseases and disorders
of the central nervous system.  The Company's drug product OMIDRIA
(phenylephrine and ketorolac intraocular solution) 1% / 0.3% is
marketed for use during cataract surgery or intraocular lens (IOL)
replacement to maintain pupil size by preventing intraoperative
miosis (pupil constriction) and to reduce postoperative ocular
pain.  In the European Union, the European Commission has approved
OMIDRIA for use in cataract surgery and other IOL replacement
procedures to maintain mydriasis (pupil dilation), prevent miosis
(pupil constriction), and to reduce postoperative eye pain.  Omeros
has multiple Phase 3 and Phase 2 clinical-stage development
programs focused on: complement-associated thrombotic
microangiopathies; complement-mediated glomerulonephropathies;
Huntington's disease and cognitive impairment; and addictive and
compulsive disorders.  In addition, Omeros has a diverse group of
preclinical programs and a proprietary G protein-coupled receptor
(GPCR) platform through which it controls 54 new GPCR drug targets
and corresponding compounds, a number of which are in pre-clinical
development.  The company also exclusively possesses a novel
antibody-generating platform. The Company is headquartered in
Seattle, Washington.

OMEROS incurred a net loss of $53.48 million for the year ended
Dec. 31, 2017, compared to a net loss of $66.74 million for the
year ended Dec. 31, 2016.  As of Sept. 30, 2018, the Company had
$75.61 million in total assets, $24.58 million in total current
liabilities, $131.69 million in notes payable and lease financing
obligations, $8.32 million in deferred rent, and a total
shareholders' deficit of $88.99 million.

Ernst & Young LLP, in Seattle, Washington, issued a "going concern"
opinion in its report on the consolidated financial statements for
the year ended Dec. 31, 2017, stating that the Company has suffered
recurring losses from operations and has stated that substantial
doubt exists about the Company's ability to continue as a going
concern.


PERTL RANCH: Taps AgStar as Broker & Marshall Land as Auctioneer
----------------------------------------------------------------
Pertl Ranch, LLC, and Pertl Ranch Feeders, LLC seek authority from
the U.S. Bankruptcy Court for the District of Kansas to employ
AgStar Land Brokers and Marshall Land Brokers and Auctioneers.

AgStar and Marshall will serve as land broker and auctioneer,
respectively, in connection with the sale of the Debtors' personal
and real estate properties located in the counties of Lincoln,
Russell, Mitchell, and Ellis, in Kansas.  Four separate auctions
are scheduled for April.

The firms will receive a commission of 4% of the auction price for
any real property, plus an additional 1% if the buyer is
represented by an agent, and 5% of the auction price for any
personal property.  The commission will be shared between the
firms.

AgStar can be reached through:

     Richard Dawson
     AgStar Land Brokers
     20 North Shore Drive 8
     Johnson Lake, NE 68937
     Phone: (800) 785-2528

Marshall can be reached through:

     Miles Marshall
     Marshall Land Brokers and Auctioneers
     2033 Central Ave
     Kearney, NE 68847
     Phone: (308) 234-6266

                         About Pertl Ranch

Pertl Ranch Feeders, LLC and Pertl Ranch, LLC filed voluntary
petitions (Bankr. D. Kan. Case No. 19-10130 and 19-10131) on
January 29, 2019, and is represented by David P. Eron, Esq. in
Wichita, Arkansas.

Pertl Ranch -- https://pertlranch.com -- is a privately held
company in Hays, Kansas in the cattle ranching and farming
business. The Company provides cattle feeding services utilizing
homegrown hay and local grain sourcing to help keep feed costs low
and quality high.  Pertl Ranch also offers custom hay, custom
planting, and farm management services.

At the time of filing, Pertl Ranch Feeder had $1 million to $10
million in estimated assets and $10 million to $50 million in
estimated liabilities.  Meanwhile, Pertl Ranch had 10 million to
$50 million in estimated assets and $10 million to $50 million in
estimated liabilities at the time of the filing.  The petitions
were signed by William Shane Pertl, member manager.

The Debtors tapped Eron Law, P.A. as their legal counsel.


POSTROCK ENERGY: C. Edward Bid to Dismiss Trustee Suit Rejected
---------------------------------------------------------------
Bankruptcy Judge Sarah A. Hall denied Clark Edward's motion to
dismiss the amended complaint captioned STEPHEN J. MORIARTY as
Chapter 11 Trustee of Post Rock Energy Corporation, et al.,
Plaintiff, v. CLARK EDWARDS, Defendant, Adv. Pro. 18-01027-SAH.
(Bankr. W.D. Okla.) with prejudice.

PostRock is the parent company and wholly owns PESC and
Constellation Energy Partners Management, LLC ("CEPM"). PESC is the
primary operating entity for personnel and administrative services
for the PostRock Debtors and wholly owns Holdco, Eastern, and
MidContinent. MidContinent, in turn, wholly owns Newco.

In this adversary proceeding, Trustee originally sought to avoid
and recover certain transfers as either preferential or fraudulent
under 11 U.S.C. sections 547, 548 and 550, and to disallow claims
under 11 U.S.C. section 502(d)&(j).2 The Court previously dismissed
the Original Complaint as not meeting the "Twombly/Iqbal
plausibility standard" of pleading, finding the Original Complaint
"muddle[d] the two causes of action for preferential transfers and
fraudulent transfers, omit[ted] critical information, and ma[d]e
numerous legal conclusions without facts to support them," but
granted Trustee leave to amend.

The substantially altered and fleshed out Amended Complaint has now
been filed addressing the deficiencies previously identified by the
Court. Nevertheless, Defendant again seeks to dismiss, with
prejudice, the Amended Complaint for failing to meet the
"Twombly/Iqbal plausibility standard." Defendant's attacks on the
Amended Complaint are generally unwarranted. The Amended Complaint
fairly apprises Defendant of the nature of the claims against him,
raises allegations which, if proven at trial, would establish
Trustee's right to recover, and moves the claims from merely
conceivable to plausible. Trustee is not required, nor expected, to
state specific facts proving each element of his claim so long as
fair notice of the claims and the grounds upon which they rest are
set forth.

Defendant also misses the mark in suggesting that the bankruptcy
estates of PostRock, Holdco, Eastern, Midcontinent, and Newco are
plaintiffs in this action. Trustee is the only plaintiff, and he is
trustee for not only PESC but also PostRock, Holdco, Eastern,
Midcontinent, and Newco, in their jointly administered bankruptcy
cases. The Court finds Trustee's identification of himself in the
Amended Complaint as neither conclusory nor muddled, but simply
accurate.

Defendant also argues Trustee does not sufficiently plead facts
that the Potential Section 117 Transfers were made in satisfaction
of antecedent debts. A complaint must plead at least some facts
that make it plausible that a debtor/creditor relationship existed
from which an antecedent debt arose, such as any "contracts between
the parties or any description of goods or services exchanged."

Again, Trustee is not required to submit evidentiary proof at this
stage in the proceedings. Trustee's claim that the bonuses are
avoidable under Section 547 is plausibly plead.

Under most employer leave policies, an employee accrues "Paid Time
Off" ratably in each pay period based on factors like length of
service, weekly hours, and job grade or classification. It is a
right or benefit earned on the basis of service already rendered.
Therefore, PTO Payout made on account of Paid Time Off not actually
taken would relate to Paid Time Off already earned or accrued for
which the employer has a liability. Therefore, the Court finds it
is plausible that the PTO Payouts ($12,932.69) are in satisfaction
of claims of Defendant that arose before the transfers, i.e.,
antecedent debts.

Similarly, with respect to bonuses of any nature, the Amended
Complaint states that PostRock implemented bonuses and retention
plans for the PostRock Debtors' employees, including the officers
and directors, from 2010 through 2015. This Court agrees with many
courts that find that the "debt" associated with bonus and
retention plans arise when the contract, agreement or plan is
formed and put in place rather than when the payment becomes due.
Accepting this legal conclusion, the Amended Complaint plausibly
states that the Potential Section 117 Transfers were paid on
account of an antecedent debt.

The to dismiss is, therefore, denied.

A copy of the Court's Order dated Jan. 8, 2019 is available at
https://bit.ly/2MXJqPk  from Leagle.com.

PostRock Energy Corporation, Debtor, represented by Stephen J.
Moriarty -- SMoriarty@FellersSnider.com -- Fellers Snider.

Stephen J. Moriarty, Trustee, pro se.

United States Trustee, U.S. Trustee, represented by Marjorie J.
Creasey, US Trustee Office & Charles Snyder, United States
Trustee.

Official Committee of Unsecured Creditors, Creditor Committee,
represented by Larry Glenn Ball -- lball@hallestill.com -- Hall,
Estill & Wojciech F. Jung -- wjung@lowenstein.com -- Lowenstein
Sandler LLP.

                About PostRock Energy Corp.

Headquartered in Oklahoma City, Oklahoma, PostRock Energy
Corporation, PostRock Energy Services Corporation, PostRock
MidContinent Production LLC, PostRock Eastern Production, LLC,
PostRock Holdco, LLC, and STP Newco, Inc. are engaged in the
acquisition, exploration, development, production and gathering of
crude oil and natural gas. Their primary production activity is
focused in the Cherokee Basin, a 15-county region in southeastern
Kansas and northeastern Oklahoma. They have approximately 129
employees.

PostRock Energy, et al., filed Chapter 11 bankruptcy petitions
(Bankr. W.D. Okla. Lead Case No. 16-11230) on April 1, 2016. Clark
Edwards signed the petitions as president. The Debtors estimated
assets in the range of $10 million to $50 million and debt of up to
$100 million.

Crowe & Dunlevy, P.C. serves as the Debtors' counsel. Judge Sarah
A. Hall is assigned to the cases.

Stephen J. Moriarty has been appointed as Chapter 11 Trustee of
PostRock Energy.

The Official Committee of Unsecured Creditors of PostRock Energy
Corp. has retained Lowenstein Sandler LLP as counsel, and Hall,
Estill, Hardwick, Gable, Golden & Nelson, P.C. as special and local
counsel.


POSTROCK ENERGY: Court Tosses T. Edelman Bid to Junk Trustee Suit
-----------------------------------------------------------------
Bankruptcy Judge Sarah A. Hall denied Thomas Edelman's motion to
dismiss the amended complaint captioned STEPHEN J. MORIARTY as
Chapter 11 Trustee of Post Rock Energy Corporation, et al.,
Plaintiff, v. THOMAS EDELMAN, Defendant, Adv. Pro. 18-01026-SAH.
(Bankr. W.D. Okla.) with prejudice.

PostRock is the parent company and wholly owns PESC and
Constellation Energy Partners Management, LLC ("CEPM"). PESC is the
primary operating entity for personnel and administrative services
for the PostRock Debtors and wholly owns Holdco, Eastern, and
MidContinent. MidContinent, in turn, wholly owns Newco.

In this adversary proceeding, Trustee originally sought to avoid
and recover certain transfers as either preferential or fraudulent
under 11 U.S.C. sections 547, 548 and 550, and to disallow claims
under 11 U.S.C. section 502(d)&(j).2 The Court previously dismissed
the Original Complaint as not meeting the "Twombly/Iqbal
plausibility standard" of pleading, finding the Original Complaint
"muddle[d] the two causes of action for preferential transfers and
fraudulent transfers, omit[ted] critical information, and ma[d]e
numerous legal conclusions without facts to support them," but
granted Trustee leave to amend.

The substantially altered and fleshed out Amended Complaint has now
been filed addressing the deficiencies previously identified by the
Court. Nevertheless, Defendant again seeks to dismiss, with
prejudice, the Amended Complaint for failing to meet the
"Twombly/Iqbal plausibility standard." Defendant's attacks on the
Amended Complaint are generally unwarranted. The Amended Complaint
fairly apprises Defendant of the nature of the claims against him,
raises allegations which, if proven at trial, would establish
Trustee's right to recover, and moves the claims from merely
conceivable to plausible. Trustee is not required, nor expected, to
state specific facts proving each element of his claim so long as
fair notice of the claims and the grounds upon which they rest are
set forth.

Defendant also misses the mark in suggesting that the bankruptcy
estates of PostRock, Holdco, Eastern, Midcontinent, and Newco are
plaintiffs in this action. Trustee is the only plaintiff, and he is
trustee for not only PESC but also PostRock, Holdco, Eastern,
Midcontinent, and Newco, in their jointly administered bankruptcy
cases. The Court finds Trustee's identification of himself in the
Amended Complaint as neither conclusory nor muddled, but simply
accurate.

The Amended Complaint clearly states that Defendant was a member of
the board of directors of PostRock. Under Section 101(31)(B)(i), a
director of the debtor is considered an insider. Thus, Defendant is
considered an insider of PostRock.

In turn, PostRock owns 100 percent of PESC's stock. Under Section
101(31)(E), an affiliate or insider of an affiliate is considered
an insider of the debtor. An affiliate is defined as "an entity
that directly or indirectly owns, controls, or holds with power to
vote, 20 percent or more of the outstanding voting securities of
the debtor." As PESC is wholly owned by PostRock, and Defendant is
an insider of PostRock, Defendant is also an insider of PESC as he
is an insider of an affiliate of PESC.

Similar to insolvency, courts also liberally review claims for
constructive fraud based on a lack of reasonably equivalent value
because of the trustee's position as a third party to the debtor
and its transactions. On its face, the Amended Complaint plausibly
states that no reasonably equivalent value was received in exchange
for the Potential Fraudulent Transfers for a very simple reason.
The Amended Complaint alleges that the Potential Fraudulent
Transfer was made by PESC. However, Defendant was not employed by
PESC, but rather was a Director of PostRock. Yet, the Potential
Fraudulent Transfer was made by PESC, plausibly suggesting the
absence of reasonably equivalent value in exchange. Courts have
long recognized that transfers to benefit non-debtors or even
affiliates of debtors provide no direct benefit to the debtor.

In this instance, Trustee states a sufficient, albeit minimum, set
of facts to place the issue of value received and the reasonable
equivalence thereof in controversy. The Amended Complaint satisfies
the pleading requirements that PESC did not receive reasonably
equivalent value for the Potential Fraudulent Transfer.

The motion to dismiss is, therefore, denied.

A copy of the Court's Order dated Jan. 8, 2019 is available at
https://bit.ly/2E4GqxN  from Leagle.com.

PostRock Energy Corporation, Debtor, represented by Stephen J.
Moriarty -- SMoriarty@FellersSnider.com -- Fellers Snider.

Stephen J. Moriarty, Trustee, pro se.

United States Trustee, U.S. Trustee, represented by Marjorie J.
Creasey, US Trustee Office & Charles Snyder, United States
Trustee.

Official Committee of Unsecured Creditors, Creditor Committee,
represented by Larry Glenn Ball -- lball@hallestill.com -- Hall,
Estill & Wojciech F. Jung -- wjung@lowenstein.com -- Lowenstein
Sandler LLP.

                About PostRock Energy Corp.

Headquartered in Oklahoma City, Oklahoma, PostRock Energy
Corporation, PostRock Energy Services Corporation, PostRock
MidContinent Production LLC, PostRock Eastern Production, LLC,
PostRock Holdco, LLC, and STP Newco, Inc. are engaged in the
acquisition, exploration, development, production and gathering of
crude oil and natural gas. Their primary production activity is
focused in the Cherokee Basin, a 15-county region in southeastern
Kansas and northeastern Oklahoma. They have approximately 129
employees.

PostRock Energy, et al., filed Chapter 11 bankruptcy petitions
(Bankr. W.D. Okla. Lead Case No. 16-11230) on April 1, 2016. Clark
Edwards signed the petitions as president. The Debtors estimated
assets in the range of $10 million to $50 million and debt of up to
$100 million.

Crowe & Dunlevy, P.C. serves as the Debtors' counsel. Judge Sarah
A. Hall is assigned to the cases.

Stephen J. Moriarty has been appointed as Chapter 11 Trustee of
PostRock Energy.

The Official Committee of Unsecured Creditors of PostRock Energy
Corp. has retained Lowenstein Sandler LLP as counsel, and Hall,
Estill, Hardwick, Gable, Golden & Nelson, P.C. as special and local
counsel.


POSTROCK ENERGY: J. McCormick Bid to Reject Trustee Suit Nixed
--------------------------------------------------------------
Bankruptcy Judge Sarah A. Hall denied J. Phillip McCormick's motion
to dismiss the amended complaint captioned STEPHEN J. MORIARTY as
Chapter 11 Trustee of Post Rock Energy Corporation, et al.,
Plaintiff, v. J. PHILLIP McCORMICK, Defendant, Adv. Pro.
18-01032-SAH (Bankr. W.D.Okla.) with prejudice.

PostRock is the parent company and wholly owns PESC and
Constellation Energy Partners Management, LLC ("CEPM"). PESC is the
primary operating entity for personnel and administrative services
for the PostRock Debtors and wholly owns Holdco, Eastern, and
MidContinent. MidContinent, in turn, wholly owns Newco.

In this adversary proceeding, Trustee originally sought to avoid
and recover certain transfers as either preferential or fraudulent
under 11 U.S.C. sections 547, 548 and 550, and to disallow claims
under 11 U.S.C. section 502(d)&(j). The Court previously dismissed
the Original Complaint as not meeting the "Twombly/Iqbal
plausibility standard" of pleading, finding the Original Complaint
"muddle[d] the two causes of action for preferential transfers and
fraudulent transfers, omit[ted] critical information, and ma[d]e
numerous legal conclusions without facts to support them," but
granted Trustee leave to amend.

The substantially altered and fleshed out Amended Complaint has now
been filed addressing the deficiencies previously identified by the
Court. Nevertheless, Defendant again seeks to dismiss, with
prejudice, the Amended Complaint for failing to meet the
"Twombly/Iqbal plausibility standard." Defendant's attacks on the
Amended Complaint are generally unwarranted. The Amended Complaint
fairly apprises Defendant of the nature of the claims against him,
raises allegations which, if proven at trial, would establish
Trustee's right to recover, and moves the claims from merely
conceivable to plausible. Trustee is not required, nor expected, to
state specific facts proving each element of his claim so long as
fair notice of the claims and the grounds upon which they rest are
set forth.

Defendant also misses the mark in suggesting that the bankruptcy
estates of PostRock, Holdco, Eastern, Midcontinent, and Newco are
plaintiffs in this action. Trustee is the only plaintiff, and he is
trustee for not only PESC but also PostRock, Holdco, Eastern,
Midcontinent, and Newco, in their jointly administered bankruptcy
cases. The Court finds Trustee's identification of himself in the
Amended Complaint as neither conclusory nor muddled, but simply
accurate.

On its face, the Amended Complaint also plausibly states that no
reasonably equivalent value was received in exchange for the
Potential Fraudulent Transfers for a very simple reason. As alleged
in the Amended Complaint, the Potential Fraudulent Transfers were
neither regular earnings or wages and not made in the ordinary
course of business. Such allegations plausibly suggest that the
payments were not made in exchange for the regular services of
Defendant as a director.

In this instance, Trustee states a sufficient, albeit minimum, set
of facts to place the issue of value received and the reasonable
equivalence thereof in controversy. The Amended Complaint satisfies
the pleading requirements that PostRock did not receive reasonably
equivalent value for the Potential Fraudulent Transfers.

A copy of the Court's Order dated Jan. 8, 2019 is available at
https://bit.ly/2UWCxki from Leagle.com.

PostRock Energy Corporation, Debtor, represented by Stephen J.
Moriarty -- SMoriarty@FellersSnider.com -- Fellers Snider.

Stephen J. Moriarty, Trustee, pro se.

United States Trustee, U.S. Trustee, represented by Marjorie J.
Creasey, US Trustee Office & Charles Snyder, United States
Trustee.

Official Committee of Unsecured Creditors, Creditor Committee,
represented by Larry Glenn Ball -- lball@hallestill.com -- Hall,
Estill & Wojciech F. Jung -- wjung@lowenstein.com -- Lowenstein
Sandler LLP.

                About PostRock Energy Corp.

Headquartered in Oklahoma City, Oklahoma, PostRock Energy
Corporation, PostRock Energy Services Corporation, PostRock
MidContinent Production LLC, PostRock Eastern Production, LLC,
PostRock Holdco, LLC, and STP Newco, Inc. are engaged in the
acquisition, exploration, development, production and gathering of
crude oil and natural gas. Their primary production activity is
focused in the Cherokee Basin, a 15-county region in southeastern
Kansas and northeastern Oklahoma. They have approximately 129
employees.

PostRock Energy, et al., filed Chapter 11 bankruptcy petitions
(Bankr. W.D. Okla. Lead Case No. 16-11230) on April 1, 2016. Clark
Edwards signed the petitions as president. The Debtors estimated
assets in the range of $10 million to $50 million and debt of up to
$100 million.

Crowe & Dunlevy, P.C. serves as the Debtors' counsel. Judge Sarah
A. Hall is assigned to the cases.

Stephen J. Moriarty has been appointed as Chapter 11 Trustee of
PostRock Energy.

The Official Committee of Unsecured Creditors of PostRock Energy
Corp. has retained Lowenstein Sandler LLP as counsel, and Hall,
Estill, Hardwick, Gable, Golden & Nelson, P.C. as special and local
counsel.


QUALITY CONSTRUCTION: Committee Objects to Disclosure Statement
---------------------------------------------------------------
The Official Committee of Unsecured Creditors objects to the
amended disclosure statement explaining Quality Construction &
Production, LLC, and its subsidiaries' Chapter 11 plan.

The Amended Disclosure Statement defines the "Disbursing Agent" as
the Debtor.  The Creditor complains that the ADS does not, however,
give sufficient detail as to the duties and responsibilities of the
Disbursing Agent.

The Creditor points out that the ADS does not describe in any
significant detail the claims adjustment processs, specifically,
the ADS should describe how the Debtor(s) will determine the
allowed amount of each unsecured claim and the amount each
unsecured creditor will receive as it pro rata share of the fund
set aside for the unsecured creditor class.

The Creditor further points out that the ADS does not adequately
address how payments to third parties that benefited insiders will
be addressed or that the rights of unsecured creditors have been
preserved post-confirmation.

According to the Creditor, the treatment of Class 6 is not
completely clear. The Creditor asserts that no figures are
mentioned nor estimates given as to what if any return or any
benefit to the Class 7 members is or would be nor are any
percentages given or explained.

Attorney for Creditor:

     H. Kent Aguillard, Esq.
     141 S. 6th Street
     P. O. Drawer 391
     Eunice, Louisiana 70535
     P (337) 457-9331
     F (337) 457-2917
     Email: kaguillard@yhalaw.com

        About Quality Construction & Production

Quality Construction & Production, LLC, and its subsidiaries
operate a group of oilfield service companies in the areas of
onshore and offshore fabrication, installation, and production
operations in Youngsville, Louisiana, and together employ
approximately 850 people.  The Company's onshore fabrication
services include spool piping, production modules, manifolds, deck
extensions, and riser guards and clamps.  QCP's offshore services
include hook-ups, facilities maintenance/upgrades, compressor
installations and field welding.  Quality Construction was founded
by Nathan Granger and Troy Collins in 2001.

Quality Construction & Production, LLC, and three affiliates sought
Chapter 11 protection (Bankr. W.D. La. Lead Case No. 18-50303) on
March 16, 2018.  In the petition signed by Nathan Granger,
president, Quality Construction estimated $10 million to $50
million in assets and debt.

The Hon. Robert Summerhays is the case judge.

The Debtors tapped Weinstein & St. Germain, LLC, as their
bankruptcy counsel; Elmore Consulting, LLC, as financial
consultant; and Donlin, Recano & Company as claims and noticing
agent.

The Office of the U.S. Trustee for Region 5 appointed an official
committee of unsecured creditors on April 23, 2018.  The Committee
hired H. Kent Aguillard as counsel.


QUALITY CONSTRUCTION: ESNA Objects to 1st Amended Plan Outline
--------------------------------------------------------------
Energy Services Note Acquisition, LLC, creditor, objects to the
adequacy of the Debtors' First Amended Disclosure Statement.

According to the Creditor, while the Plan proposes to value ESNA's
secured claim at $10.48 million, or some lesser amount based on the
value of ESNA's collateral, the methodology for the Debtors'
valuation, however, is a complete mystery. The Creditor complains
that the Debtors apparently concede that ESNA has a first priority
lien in substantially all assets of the Debtors, to which the
Proposed Disclosure Statement, itself, attributes $13 million of
value, at liquidation.  The Creditor asserts that the Debtors
appear to be ignoring 11 U.S.C. Section 506(b) and adopting an
alternative, but unknown, method of valuation.

The Creditor points out that the Debtors argued to this Court that
MidSouth enjoyed -- at a minimum -- a small equity cushion for its
$15 million plus of secured claims, a large part of which was
attributed to the value of the Real Estate . The Creditor further
points out, without explanations, the Proposed Disclosure Statement
states that the real estate is being sold to Wein Air LA, LLC for
$3.5 million, a value far less value than the Debtor attributed to
it in the prior disclosure statement and in connection with cash
collateral proceedings.

The Creditor asserts that the Debtors' Plan proposes to allow
existing equity -- Mr. Granger and Mr. Collins -- to defer 50% of
the payments for their "new value" contribution and allows the Exit
Funding Entity to defer 50% of the Exit Funding for one year. The
Creditor complains that no disclosure is made as to the financial
wherewithal of these parties or the risks to the Debtors if they
are unable to funds the required payments, despite the fact that
these parties collectively receive 100% of the equity in the
Debtors.

The Creditor points out that the Plan is unconfirmable because the
Plan fails to recognize the rights of ESNA to credit bid for the
Real Estate (defined in the Plan as the property upon which the
Debtors house all of their operations). The Creditor further points
out that ESNA's right to credit bid is inviolate since the Plan
proposes to sell the Real Estate to Wein Air LA, LLC for $3.5
million.

The Creditor further complains that the Plan proposes a
contribution of $250,000.00 (in two payments over a 1-year period)
from Mr. Granger and Mr. Collins in exchange for 25% of the equity,
and an additional $375,000 from the Exit Financing Entity (also in
two deferred payments over 1 year) but offers no explanation for
these amounts.

Counsel for Energy Services Note Acquisition, LLC:

     Joseph P. Hebert, Esq.
     LISKOW & LEWIS
     822 Harding Street
     Lafayette, Louisiana 70503
     Tel: (337) 232-7424
     Fax: (337) 267-2399
     Email: jphebert@liskow.com

        -- and --

     Howard Marc Spector, Esq.
     SPECTOR & JOHNSON, PLLC
     Banner Place, Suite 1100
     12770 Coit Road
     Dallas, Texas 75251
     Tel: (214) 365-5377
     Fax: (214) 237-3380
     Email: hspector@spectorjohnson.com

          About Quality Construction & Production

Quality Construction & Production, LLC, and its subsidiaries
operate a group of oilfield service companies in the areas of
onshore and offshore fabrication, installation, and production
operations in Youngsville, Louisiana, and together employ
approximately 850 people.  The Company's onshore fabrication
services include spool piping, production modules, manifolds, deck
extensions, and riser guards and clamps.  QCP's offshore services
include hook-ups, facilities maintenance/upgrades, compressor
installations and field welding.  Quality Construction was founded
by Nathan Granger and Troy Collins in 2001.

Quality Construction & Production, LLC, and three affiliates sought
Chapter 11 protection (Bankr. W.D. La. Lead Case No. 18-50303) on
March 16, 2018.  In the petition signed by Nathan Granger,
president, Quality Construction estimated $10 million to $50
million in assets and debt.

The Hon. Robert Summerhays is the case judge.

The Debtors tapped Weinstein & St. Germain, LLC, as their
bankruptcy counsel; Elmore Consulting, LLC, as financial
consultant; and Donlin, Recano & Company as claims and noticing
agent.

The Office of the U.S. Trustee for Region 5 appointed an official
committee of unsecured creditors on April 23, 2018.  The Committee
hired H. Kent Aguillard as counsel.


RICHARD D. VAN LUNEN: Court Extends Watchdog's Objection Deadline
-----------------------------------------------------------------
On January 11, 2019, the Richard D. Van Lunen Charitable Foundation
and creditor Monty Titling Trust I filed their Joint Chapter 11
Plan of Reorganization and their Disclosure Statement in support of
the Plan.

On January 15, 2019, the Court entered an order extending the
United States Trustee's deadline to object to the Disclosure
Statement to seven days after the United States Justice Department
is fully funded.  The Court also vacated a hearing on the
Disclosure Statement previously scheduled for February 5, 2019.

       About Richard D. Van Lunen Charitable Foundation

Based in Palos Park, Illinois, Richard D. Van Lunen Charitable
Foundation is a foundation that funds primarily for Christian
churches and education.

The Debtor sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D. Colo. Case No. 17-14499) on May 16, 2017.  The
petition was signed by James Achterhof, managing trustee and
director.

The Debtor tapped Jeffrey Weinman, Esq., at Weinman & Associates,
P.C., as its lead counsel; Patrick D. Vellone, Esq., at Allen
Vellone Wolf Helfrich & Factor P.C. as co-counsel; and UHY Advisors
Mid-Atlantic MD, Inc. as accountant.

At the time of the filing, the Debtor estimated its assets and debt
at $1 million to $10 million.

On July 17, 2018, the court approved the appointment of Robertson
B. Cohen as examiner.  The examiner tapped the Law Offices of Kevin
S. Neiman, pc as his legal counsel.


RIVERBED TECHNOLOGY: Moody's Lowers CFR to B3, Outlook Stable
-------------------------------------------------------------
Moody's Investors Service downgraded Riverbed Technology Inc.'s
Corporate Family Rating to B3 from B2 and Probability of Default
Rating to B3-PD from B2-PD. Moody's also downgraded the company's
first lien credit facilities to B2 from B1 and the senior unsecured
notes to Caa2 from Caa1. The ratings downgrade was driven by
continuing revenue, EBITDA and cash flow declines and uncertainty
surrounding the evolution of the overall WAN-Optimization and
SD-WAN markets. The ratings outlook is stable.

RATINGS RATIONALE

Riverbed's B3 CFR is driven primarily by its very high financial
leverage and weak free cash flow offset by the company's relatively
large cash balance and strong positions in the WAN Optimization and
application and performance management software industries. Moody's
Adjusted Debt to EBITDA was 7.5x excluding restructuring charges
(8.5x including the charges) and free cash flow to debt was 2.4%
for the period ended September 30, 2018. Moody's projects leverage
to remain at these elevated levels with modest free cash flow over
the next 12 to 18 months.

Riverbed continues to maintain a leading position in the WAN
Optimization market with an estimated 50% market share, though the
market is evolving and showing signs of overall declines as more
applications and infrastructure migrates to the cloud and software
defined WAN (SD-WAN) ramps up as a disruptive technology. Riverbed
has its own SD-WAN capabilities but the industry is still in early
stages, and Riverbed is more weakly positioned competitively in
SD-WAN compared to WAN-Op.

Liquidity is good based on a closing Q3 cash balance of over $200
million and positive free cash flow. The company also has an
undrawn $100 million revolver of which only $30 million is
available due to covenant constraints.

The stable ratings outlook reflects Moody's expectation that
leverage will remain elevated but cash flow will remain positive
and cash balances will remain solid. The ratings could be upgraded
if the company returns to revenue and EBITDA growth; leverage is
expected to be sustained below 7.0x; and FCF to Debt is expected to
be sustained above 5%. The ratings could be downgraded if liquidity
weakens and performance deteriorates, leverage increases to above
9x or FCF to debt is negative on other than a temporary basis.

Downgrades:

Issuer: Riverbed Technology, Inc.

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

Corporate Family Rating, Downgraded to B3 from B2

Senior Secured Sr Sec Term Loan, Downgraded to B2 (LGD3) from B1
(LGD3)

Senior Secured Revolving Credit Facility Downgraded to B2 (LGD3)
from B1 (LGD3)

Senior Unsecured Gtd Global Notes, Downgraded to Caa2 (LGD5) from
Caa1 (LGD5)

Outlook Actions:

Issuer: Riverbed Technology, Inc.

Outlook, Remains Stable

The principal methodology used in these ratings was Software
Industry published in August 2018.

Headquartered in San Francisco, CA, Riverbed Technology, Inc. is a
leading provider of WAN optimization products and services.
Riverbed was acquired by private equity funds Thoma Bravo and
Teachers' Private Capital in April 2015. Pro forma revenues were
over $900 million for the twelve months ended September 30, 2018.



ROBERT ALLEN: Case Summary & 30 Largest Unsecured Creditors
-----------------------------------------------------------
Lead Debtor: Decor Holdings, Inc.
             dba The RAD Group
             dba The Robert Allen Duralee Group
             49 Wireless Boulevard, Suite 150
             Hauppauge, NY 11788

Business Description: The Robert Allen Duralee Group --
                      https://www.robertallendesign.com -- is a
                      supplier of decorative fabrics and furniture
                      to the design industry in the United States.
                      It designs, manufactures and sells
                      decorative fabrics, wall coverings,
                      trimmings, upholstered furniture, drapery
                      hardware and accessories for both
                      residential and commercial applications.
                      In addition to their own extensive product
                      lines, the Robert Allen Duralee Group
                      represents six other furnishing companies,
                      including Paris Texas Hardware, The Finial
                      Company, Clarke & Clarke, Thibaut and Byron
                      & Byron.  The Robert Allen Duralee Group
                      maintains showroom premises located in
                      major metropolitan cities across the United
                      States and Canada, and an extensive
                      worldwide agent showroom network that
                      collectively service more than 30 countries
                      around the globe.  Decor is a privately-
                      owned company with headquarters in
                      Hauppauge, New York.

Chapter 11 Petition Date: February 12, 2019

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

Five affiliates that simultaneously filed voluntary petitions
seeking relief under Chapter 11 of the Bankruptcy Code:

    Debtor                                         Case No.
    ------                                         --------
    Decor Holdings, Inc. (Lead Case)               19-71020
    Decor Intermediate Holdings LLC                19-71022
    The Robert Allen Duralee Group, Inc.           19-71023
    The Robert Allen Duralee Group, LLC            19-71024
    The Robert Allen Duralee Group Furniture, LLC  19-71025

Judge: Hon. Robert E. Grossman

Debtors' Counsel: Mark T. Power, Esq.
                  Janine M. Figueiredo, Esq.
                  Jacob T. Schwartz, Esq.
                  Jeremiah P. Ledwidge, Esq.
                  HAHN & HESSEN LLP
                  488 Madison Avenue
                  New York, New York 10022
                  Tel: (212) 478-7200
                  Fax: (212) 478-7400
                  Email: mpower@hahnhessen.com
                         jfigueiredo@hahnhessen.com
                         jschwartz2@hahnhessen.com
                         jledwidge@hahnhessen.com

Debtors'
Conflicts &
Special
Counsel:          HALPERIN BATTAGLIA BENZIJA, LLP,

Debtors'
Restructuring
Advisor:          RAS MANAGEMENT ADVISORS, LCC

Debtors'
Tax Advisor:      BLUM SHAPIRO

Debtors'
Investment
Banker:           SSG CAPITAL ADVISORS, LLC

Debtors'
Sales Agent:      GREAT AMERICAN

Debtors'
Claims,
Noticing
& Solicitation
Agent:            OMNI MANAGEMENT GROUP, INC.
                  https://is.gd/K4FTVH


Decor Holdings'
Estimated Assets: $50 million to $100 million

Decor Holdings'
Estimated Liabilities: $50 million to $100 million

The petition was signed by Timothy Boates, chief restructuring
officer.

A full-text copy of Decor Holdings' petition is available for free
at: http://bankrupt.com/misc/nyeb19-71020.pdf

Consolidated List of Debtors' 30 Largest Unsecured Creditors:

   Entity                          Nature of Claim    Claim Amount
   ------                          ---------------    ------------
Valdese Weavers LLC                     Vendor          $2,575,043
P.O. Box 733362
Dallas, TX 75373-3362
Tel: 800-633-8679
Email: Cbenfield@Valdeseweavers.com;
Jopiercy@Valdeseweavers.com

Sumec Textile Company Ltd               Vendor          $1,682,530
69 Aoti St
Jianye District
Nanjing 210029
China
Tel: 011 86 25 8969 5773
Email: cuiyue@sumec.com.cn;
yuyang@sumec.com.cn;
chenguanyu@sumec.com.cn

Triplex Shanghai Enterprises            Vendor            $978,635
Room 605
969 Zhong Shan Na Rd
Shanghai 200011
China
Tel: 011 86 21 6315 3101
Email: wujc@shartex.com.cn;
volexgeng@shartex.com.cn;
caojun@shartex.com.cn

EDPA USA/Dilhan Texsil                  Vendor            $745,722
350 5th Ave, Ste 6405
New York, NY 10118
Tel: 914-478-4898; 212-714-0644
Email: Llter@Edpausa.com;
esraoskan@dilhanusa.com

P Kaufmann Inc.                         Vendor            $650,051
3 Park Ave, 36 Fl
New York, NY 10016-5902
Tel: 212-292-3234
Email: Jbraverman@Pkaufmann.com;
mmartino@pkaufmann.com

UPS                                     Vendor            $553,040
55 Glenlake Parkway NE
Atlanta, GA 30328
Tel: 800-462-7872

Fleuron                                 Vendor            $509,545
4030 La Reunion Pkwy, Ste 100
Dallas, TX 75212-6022
Tel: 214-678-0805

V.I.P. Incorporated                     Vendor            $362,653
2800 112th St, Ste 100
Grand Prairie, TX 75050-6495
Tel: 972-647-8888

LA Mills                                Vendor            $347,510
2331 E 8th St
Los Angeles, CA 90021-1732
Tel: 213-622-8031
Email: Andrew@Lamills.Net

MTL Globalventures LLC Ipm Us           Vendor            $329,504
Attn: Accounts Receivable
1325 Veterans Memorial Hwy
Jessup, PA 18434-1825
Tel: 212-481-7967
Email: Pflynn@Mtlpa.com

World Linen & Textile Co Inc.           Vendor            $309,892
2824 E 11th St
Los Angeles, CA 90023-3406
Tel: 213-748-1370
Email: Nelson@Worldlinen.com

Swavelle / Mill Creek                   Vendor            $309,066
15 E 26th St, 2nd Fl
New York, NY 10010-1536
Tel: 866-595-5315
Email: Customerservice@Swavelle.com

American Express Co                     Vendor            $278,500
200 Vesey St
New York, NY 10285
Tel: 212-640-2000

Wearbest Sil-Tex Mills, Ltd.            Vendor            $258,531
P.O. Box 51023
Newark, NJ 07101-5123
Tel: 973-340-8844
Email: Customerservice@Wearbest.com

Parthenon Prints Inc.                   Vendor            $243,874
909 W 39th St
P.O. Box 2505
Panama City, FL 32402-2505
Tel: 907-769-8321

Classical Elements                      Vendor            $242,374
P.O. Box 859
Morrisville, NC 27560-0859
Tel: 919-234-8025
Email: Denise@Classicalelements.com

Sunbury Textile Mills                   Vendor            $207,437
P.O. Box 768
Sunbury, PA 17801-0768
Tel: 212-925-4600
Email: Dradel@Sunburytextile.com

Samplex. S.A. De C.V.                   Vendor            $201,727
P.O. Box 843917
Dallas, TX 75284-3917
Tel: 631-726-8042

Shangai Chenglong Textile Arts          Vendor            $201,727
Co. Ltd, (Chltex Ltd, )
1237 Lujiabang Rd, 27 Shan, Ste 808
China
Email: chris@chltex.net; jane@chltex.net

Resorts Atlantic City                   Vendor            $199,515
c/o Bray Whaler Intl Inc
7936 E Arapahoe Ct, #1000
Centennial, CO 80112
Tel: 303-689-0800
Email: lauren.johnson@braywhaler.com

Kets Tekstil Turizm Tic A.S.            Vendor            $187,265
Unkapani I.M.C. 1 Block
No: 1252 34470
Eminonu, Istanbul
Turkey
Tel: 011 90 212 549 2630
Email: yunus.karakas@kets.com.tr;
metin.ozdemir@kets.com.tr

Parry Murray & Co Ltd                   Vendor            $182,326
Simpson House, 3rd Fl
6 Cherry Orchard Rd
Croydon Cr0 6Ba
United Kingdom
Tel: 011 44 844 800 9874
Email: Akumar@Parrymurray.Co.Ukk

Swan Dyeing and Printing Corp           Vendor            $182,197
372 Stevens St
Fall River, MA 02721-4934
Tel: 508-674-4611

Covington Fabrics                       Vendor            $170,269
470 7th Ave, Ste 900
New York, NY 10018
Tel: 011 90 212 549 2630
Email: Ltaylor@Covington-Newyork.com

CR Resorts LLC                          Vendor            $170,148
c/o ADM Associates, Inc
960 Piedmont Ave, NE
Atlanta, GA 30309
Tel: 404-892-1975

Richloom Fabrics Group Inc.             Vendor            $162,054
261 5th Ave
New York, NY 10016-7701
Tel: 212-685-7707
Email: Maliperto@Richloomfabrics.com

Agolab SRL                              Vendor            $159,419
Via Michelango 17/B
59013 Montemurlo
Italy
Tel: 011-39-0574-662400
Email: info@texao.com

Source Asia Trading Company             Vendor            $155,874
1065 Zhao Jia Bay Rd, Rm 1401
Shanghai 200030
China
Tel: 011 86 21 3368 0606
Email: joshr@sourceasisltd.com

Heritage Fabrics LLC                    Vendor            $143,472
c/o Millberg Factors
99 Park Ave
New York, NY 10016-1601
Tel: 704-782-2995
Email: Cody@Heritagehousefabrics.com

Nassimi LLC                             Vendor            $137,173
370 7th Ave, Ste 1600
New York, NY 10001-3976
Tel: 888-643-8080
Email: Orders@Nassimi.com


ROBERT ALLEN: Files for Chapter 11 to Pursue Going Concern Sale
---------------------------------------------------------------
The Robert Allen Duralee Group, the Hauppauge, New York-based
decorative fabrics and furniture supplier formed in March 2017
following the merger of the Duralee Group and the Robert Allen
Group, sought bankruptcy protection to pursue a going concern sale
of the business.

The privately-held Robert Allen Duralee Group is the second largest
supplier of decorative fabrics and furniture for the design
industry in the U.S.  The Robert Allen Group has sold its products
under the Robert Allen, Beacon Hill, Robert Allen Contract, and
Robert Allen @ Home brands and is renowned for the Robert Allen
Color Library, widely known as the first fine fabric collection to
be designed by color.

Lee Silberman, CEO of parent company Decor Holdings, Inc., explains
that the Duralee Group and Robert Allen businesses, despite their
respective leadership positions, formed a merger in March 2017,
after the global economic downturn hit the textile industry.

After the merger, the Debtors implemented significant cost-cutting
measures, reducing their annual costs by approximately $10 million
to $12 million between the merger in March 2017 and November 2018.

The Debtors had difficulty, however, implementing certain other
cost-cutting and integration initiatives post-Merger.  For example,
the Debtors had difficulty outside of bankruptcy consolidating
their separate redundant showroom spaces for Robert Allen and
Duralee, which are located in the same Design Center buildings.  As
a result, the Debtors continued to incur obligations for redundant
lease space and had to retain extra sale personnel to occupy
separate redundant showrooms.  There were also various software and
hardware integration issues that slowed the process of merging the
computer systems and websites of the merged companies that
disrupted sales.  Further, due to a fundamental reduction of market
size in the home furnishings market, sales plummeted industry wide
and the Debtors were not spared.

As a result of these and other factors, the Debtor's sales have
fallen by approximately 14% for each of the past two years since
the Merger.  Unfortunately, the efforts of management to sustain
the Debtors at their current reduced level of operations have been
unavailing.  The Debtors find themselves again in financial
difficulty.

Commencing in December 2018, the Debtors implemented even more
aggressive cost cutting measures including further reductions in
head count, closing redundant showrooms and eliminating or reducing
certain capital and other expenses.  These additional cost cutting
measures are projected to save an additional approximately $20
million in expenses on an annualized basis.  The Debtors currently
have approximately 410 employees in their various locations in the
United States, reduced from approximately over 725 employees at the
time of the merger.  

In addition, as a result of delays in paying suppliers, the Debtors
have experienced delays in fulfilling customer orders and have been
threatened with various legal actions stemming mostly from
contractual disputes.  The Debtors do not have the liquidity to
litigate or settle these actions.

The Debtors are continuing to explore modifications to their
business model, including closing duplicative showrooms, downsizing
and scaling back operations, and eliminating unduly burdensome
contracts and unexpired leases.  Nonetheless, the Debtors have
determined that they cannot effectuate such modifications to their
business model on their own given the precipitous drop in revenue,
their current cash crisis and large legacy obligations.  These and
other challenges caused the Debtors to seek protection under
Chapter 11.

Faced with a significant drop in revenue and related challenges,
the Debtors require the breathing spell afforded by the automatic
stay to protect and preserve assets for the benefit of their
creditors.  Prior to the commencement of the chapter 11 cases, the
Debtors explored various alternatives to resolve their financial
issues, including a going concern sale of their business.  The
Debtors have determined that a going concern sale is necessary to
preserve their business, and is in the best interest of their
estates and creditors.  To fund operations during the chapter 11
cases, the Debtors intend to seek approval a debtor-in-possession
financing facility.  Such financing sources will enable the Debtors
to ensure continuity of service to their valuable customer base,
thus maximizing asset values for the benefit of their creditors and
estate.

By seeking bankruptcy protection, the Debtors will be able to
protect, preserve and maximize the value of their assets and
businesses for the benefit of the estate, their creditors and
employees.  This proceeding will enable the Debtors to transition
their business to a financially sound status, maximize the value of
the Debtors' long-term reputation and goodwill in the textile
industry, provide continued employment to many of their valued
employees, and sustain a significant and trusted partner for their
agents and distributors around the globe.

                 About Robert Allen Duralee Group

The Robert Allen Duralee Group --
https://www.robertallendesign.com/ -- is a supplier of decorative
fabrics and furniture to the design industry in the United States.
In addition to their own extensive product lines, the Robert Allen
Duralee Group represents six other furnishing companies, including
Paris Texas Hardware, The Finial Company, Clarke & Clarke, Thibaut
and Byron & Byron.  The Robert Allen Duralee Group maintains
showroom premises located in major metropolitan cities across the
United States and Canada, and an extensive worldwide agent showroom
network that collectively service more than 30 countries around the
globe.  Decor is a privately-owned company with headquarters in
Hauppauge, New York.

The Robert Allen Duralee Group, Inc., and four related entities,
including ultimate parent Decor Holdings, Inc., sought Chapter 11
protection on Feb. 12, 2019. The lead case is In re Decor Holdings,
Inc. (Bankr. E.D.N.Y. Lead Case No. 19-71020).

Decor Holdings estimated assets of $50 million to $100 million and
liabilities of $50 million to $100 million as of the bankruptcy
filing.

The Hon. Robert E. Grossman is the case judge.

The Debtors tapped HAHN & HESSEN LLP as counsel; HALPERIN BATTAGLIA
BENZIJA, LLP, as special counsel; RAS MANAGEMENT ADVISORS, LCC, as
restructuring advisor; BLUM SHAPIRO as tax advisor; SSG CAPITAL
ADVISORS, LLC, as investment banker; GREAT AMERICAN as claims
agent; and OMNI MANAGEMENT GROUP, INC., as claims agent.


ROBERT ALLEN: No Buyer So Far; Proposes Auction by April 22
------------------------------------------------------------
Decor Holdings, Inc., and its debtor-affiliates filed with the
bankruptcy court proposed bid procedures in connection with the
sale or disposition of substantially all of the Debtors' assets.

Lee Silberman, CEO of parent company Decor Holdings, Inc., explains
that like many industries, the textile industry has been hard hit
by the significant decrease in consumer spending and was severely
affected by the global economic downturn.  As a result, the Debtors
have experienced declining sales and profitability over the last
several years.  Prior to the commencement of the Chapter 11 cases,
the Debtors explored modifications to their business model,
including closing duplicative showrooms, downsizing and scaling
back operations, and eliminating unduly burdensome contracts and
unexpired leases.

Nonetheless, the Debtors have determined that they cannot
effectuate such modifications to their business model on their own
given the precipitous drop in revenue and their current cash
crisis.  These and other challenges caused the Debtors to seek
protection under Chapter 11.  The Debtors have determined that a
going concern sale is necessary to preserve their business, and is
in the best interest of their estates and creditors.

Accordingly, on Jan. 28, 2019, the Debtors engaged SSG Advisors,
LLC, to provide investment  banking services.  Upon its retention,
SSG immediately began extensive due diligence on the company and
operations, including onsite meetings and an extensive dialogue
with the Debtors' senior management team.  The Debtors and SSG have
also focused their efforts to date on identifying a going-concern
buyer for the company (whether in its  current state or with a
reduced brick and mortar footprint).

In addition, an electronic data room has been made available for
potential bona fide bidders subject to their entry into
non-disclosure agreements.  Despite the strong interest from
multiple potential interested bidders, they are still conducting
due diligence and no party has yet submitted a formal proposal for
a sale transaction that the Debtors have deemed to be feasible.

In the ordinary course of business, the Debtors require cash on
hand and cash flow from their operations to fund their liquidity
needs and operate their businesses.  In addition, the Debtors
require access to sufficient liquidity to fund these Chapter 11
Cases while working towards a potential sale transaction.

Accordingly, the Debtors filed contemporaneously a motion for entry
of orders authorizing them to obtain postpetition financing in the
form of a revolving credit and letter of credit facility in
accordance with the terms and conditions set forth in the Existing
Credit Agreement, as ratified and amended by the Ratification and
Amendment, dated as of Feb. 12, 2019 with Wells Fargo Bank,
National Association, as agent and co-collateral agent, and the
lenders party thereto.

The DIP Financing is necessary in order for the Debtors to have
access to sufficient liquidity to maintain ongoing day-to-day
operations, ensure proper servicing of customers postpetition, and
fund working capital needs.  Absent postpetition financing and the
use of cash collateral, the Debtors will be forced to wind-down
their operations due to a lack of funds.

Following extensive, arm's-length negotiations, the Debtors and the
DIP Lenders reached agreement on a case timeline that adequately
balances the Debtors' need to execute a robust marketing process
for their business with the need of their secured lenders to have
certainty on how and when the Debtors will emerge from these
Chapter 11 cases.  To that end, the DIP Financing is conditioned on
the following case milestones relevant to the sales process:

    * On or before Feb. 19, 2019 -- The Debtors will disseminate
bid packages to all potential bidders in connection with the sale
or sales of all or substantially all of the Debtors' assets and
properties;

    * On or before March 1, 2019 -- The Court will have entered a
final order, in form and substance acceptable to the Agent
approving the Bid Procedures;

    * On or before March 8, 2019 -- The Debtors will have received
a letter of intent, in form and substance acceptable to the Agent,
with a stalking horse bidder(s)for the purchase of all or
substantially all of Debtors' assets by a party acceptable to the
Agent;

    * On or before March 23, 2019 -- The Debtors will have entered
into an asset purchase agreement, in form and substance acceptable
to the Agent, with a stalking horse bidder, acceptable to the Agent
in its sole discretion, committing to purchase all or substantially
all of the Debtors' assets;

   * On or before March 25, 2019 -- The Debtors will file with the
Bankruptcy Court a notice of entry into the Stalking Horse APA,
together with a copy of such Stalking Horse APA;

   * On or before April 22, 2019 -- The Debtors will have conducted
an Auction in accordance with the Bid Procedures Order of all or
substantially all of the Debtors' assets;

   * On or before April 24, 2019 -- The Court will have entered an
order approving the Sale to the successful bidder(s); and
  
   * On or before April 26, 2019 -- The Debtors will have
consummated the Sale(s) of all or substantially all of the of the
Debtors' Assets and remitted the proceeds to Agent in a minimum
cash amount not less than the amount required to satisfy
Obligations owed to Agent and Lenders for application against and
permanent reduction of the outstanding Obligations

                 About Robert Allen Duralee Group

The Robert Allen Duralee Group --https://www.robertallendesign.com/
-- is a supplier of decorative fabrics and furniture to the design
industry in the United States.  In addition to their own extensive
product lines, the Robert Allen Duralee Group represents six other
furnishing companies, including Paris Texas Hardware, The Finial
Company, Clarke & Clarke, Thibaut and Byron & Byron.  The Robert
Allen Duralee Group maintains showroom premises located in major
metropolitan cities across the United States and Canada, and an
extensive worldwide agent showroom network that collectively
service more than 30 countries around the globe.  Decor is a
privately-owned company with headquarters in Hauppauge, New York.

The Robert Allen Duralee Group, Inc., and 4 related entities,
including ultimate parent Decor Holdings, Inc., sought Chapter 11
protection on Feb. 12, 2019. The lead case is In re Decor Holdings,
Inc. (Bankr. E.D.N.Y. Lead Case No. 19-71020).

Decor Holdings estimated assets of $50 million to $100 million and
liabilities of $50 million to $100 million as of the bankruptcy
filing.

The Hon. Robert E. Grossman is the case judge.

The Debtors tapped HAHN & HESSEN LLP as counsel; HALPERIN BATTAGLIA
BENZIJA, LLP, as special counsel; RAS MANAGEMENT ADVISORS, LCC, as
restructuring advisor; BLUM SHAPIRO as tax advisor; SSG CAPITAL
ADVISORS, LLC, as investment banker; GREAT AMERICAN as claims
agent; and OMNI MANAGEMENT GROUP, INC., as claims agent.


SALSGIVER INC: CenturyLink Objects to Disclosure Statement
----------------------------------------------------------
CenturyLink Communications, LLC including its applicable
affiliates, including The United Telephone Co. of Pennsylvania
objects to Salsgiver Telecom, Inc.'s disclosure statement
explaining its plan of reorganization dated Jan. 4, 2019.

The Plan contains three classes of administrative claims: the
Debtor's initial counsel, the Debtor's current counsel, and the
Office of the U.S. Trustee. (Plan, Sections II, III.) The Debtor
does not include any classification or payment mechanism for any
other administrative expenses incurred by the Debtor for the
benefit of its estate throughout its
bankruptcy.

The Plan purports that the claimants in both unsecured classes will
be paid 60% of their allowed claim over the course of 72 months.
The Plan establishes that these payments will be made from the
Debtor’s ongoing operations and cash on hand.

Finally, the Plan provides that “all leases and/or executory
contracts not previously rejected by the Debtor are assumed.” The
Plan does not, however, provide any mechanism for curing those
assumed contracts.

CenturyLink complains that the Disclosure Statement does not
satisfactorily remedy these flaws. The Disclosure Statement
reiterates the Plan's assertion that reorganization and plan
payments will be funded solely from the Debtor's ongoing business
operations. The Debtor asserts that its plan is feasible based on
"projections based upon their historical revenues and upcoming
projects they are scheduled to undertake going forward." There is
no further information provided regarding any "upcoming projects."
The historical revenues indicate that the three Debtors
cumulatively had an average monthly cash flow of $17,448.90. The
projected monthly income is significantly higher–-$67,923.75--and
the monthly plan payments are estimated at $445,965. The Disclosure
Statement does not provide any support for the Debtor's assertion
that the Plan is feasible.

The Debtor lists only "potential claims" under assets and does not
list the $70,977.91 cash on hand later disclosed. The Debtor
further does not include the cash on hand in its liquidation
analysis, which concludes that unsecured creditors would receive $0
under a Chapter 7 liquidation.

CenturyLink, and all other creditors, are unable to further verify
the accuracy of the liquidation analysis because the Debtor has
failed to file any schedule of its assets. Upon filing for
bankruptcy, the Debtor had until March 16, 2018 to file the related
schedules of assets and liabilities. Debtor received an extension
to file the schedules with a new deadline of April 16, 2018.
However, Debtor has failed to comply with this order and deadline,
and the creditors have been deprived of any insight as to the
accuracy of the Disclosure Statement and the Debtor's financial
condition.

Because the liquidation analysis is incorrect and misleading,
parties do not have "sufficient data" to independently analyze the
plan and make an "informed judgment" regarding the plan. The
Disclosure Statement fails to provide the information required by
Section 1125 and, therefore, should not be approved.

A copy of CenturyLink's Objection is available at
https://is.gd/s3H1FU from Pacermonitor.com at no charge.

The Troubled Company Reporter previously reported that all three
debtors are providing for 100% payment of allowed secured,
administrative and priority claims in their cases and 60% of
unsecured claims in their cases. It is anticipated that many claim
objections will be filed and all three debtors believe that various
claims asserted in the three Chapter 11 Cases will be significantly
reduced as multiple asserted claims are grossly
excessive.

A copy of the Disclosure Statement is available at
https://tinyurl.com/ybkpqwb4 from Pacermonitor.com at no charge.

Attorneys for United Telephone Co. of Pennsylvania d/b/a
CenturyLink:

     Michael G. Connelly, Esq.
     PEPPER HAMILTON LLP
     501 Grant Street, Suite 300
     Union Trust Building
     Pittsburgh, PA 15219-4429
     Telephone: (412) 454-5025
     Facsimile: (877) 471-1573
     E-mail: connellym@pepperlaw.com

         -- and --

     Henry Jaffe, Esq.
     PEPPER HAMILTON LLP
     Hercules Plaza, Suite 5100
     1313 Market Street
     P.O. Box 1709
     Wilmington, DE 19899-1709
     Telephone: (302) 777-6500
     Facsimile: (302) 421-8390
     E-mail: jaffeh@pepperlaw.com

          - and -

     Brittany M. Michael, Esq.
     STINSON LEONARD STREET, LLP
     50 South Sixth Street, Suite 2600
     Minneapolis, Minnesota 55402
     Telephone: (612) 335-1500
     brittany.michael@stinson.com  

                  About Salsgiver Inc.

Based in Freeport, Pennsylvania, Salsgiver Inc. --
http://gotlit.com/-- and -- http://www.salsgiver.com/-- is a
wired telecommunications carrier offering internet, phone and video
services to residential and business clients.  The company also
provides telecom services.

Salsgiver and its affiliates Salsgiver Telecom, Inc. and Salsgiver
Communications, Inc., sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. W.D. Pa. Case Nos. 18-20803, 18-20805 and
18-20806) on March 2, 2018.

In their petitions signed by Loren M. Salsgiver, president, the
Debtors estimated assets of less than $50,000.  Salsgiver disclosed
$1 million to $10 million in liabilities.  Salsgiver Telecom
estimated less than $500,000 in liabilities while Salsgiver
Communications estimated less than $50,000 in liabilities.  

Judge Jeffery A. Deller presides over the bankruptcy case of
Salsgiver Telecom.  The two other cases have been assigned to Judge
Thomas P. Agresti.


SAM KANE: Sets Sale/Abandonment Procedures for All Assets
---------------------------------------------------------
Sam Kane Beef Processors, LLC, asks the U.S. Bankruptcy Court for
the Southern District of New York to authorize (i) the bidding
procedures in connection with the auction sale of substantially all
assets; and (ii) the abandonment of any assets not otherwise sold
at the auction.

The Debtor filed the bankruptcy in order to preserve its ability to
complete a sale of substantially all of the Debtor's assets as a
going concern.  The anticipated sale was the culmination of an
extensive pre-petition marketing process conducted by the Debtor's
investment bank, Gordian Group, LLC.  

As a result of the extensive progress and momentum that the Gordian
team has developed, the Debtor believes in its business judgment
that maximum value for the estate's assets may be obtained at this
time by moving for a quick auction of the estate's assets.  As
such, Gordian has advised the Debtor that an auction of
substantially all of the Debtor's assets would likely result in a
better outcome for the estate's creditors than an immediate
conversion to Chapter 7.

he salient terms of the Bid Procedures are:

     a. Bid Deadline: Feb. 4, 2019 at 3:00 p.m. (CT)

     b. Initial Bid:

     c. Deposit: $250,000 or 10% of Purchase Price Value

     d. Auction: An auction for the Assets will be conducted on
Feb. 6, 2019, commencing at 9:30 a.m. (CT) in Courtroom 400, 515
Rusk, Houston, TX 77002.

     e. Bid Increments: $25,000

     f. Sale Hearing: The Sale Hearing will be conducted by the
Bankruptcy Court immediately following the conclusion of the
Auction.

     g. Any party asserting an interest in the Assets that intends
to credit bid must file a Notice of Intent to Credit Bid not later
than 3:00 p.m. (CT) on Feb. 1, 2019.

     h.  Upon the conclusion of the Sale Hearing, the Debtor will
file a notice designating Assets remaining unsold for abandonment.
If any party-in-interest objects to the proposed abandonment, such
party must file an objection with the Court not later than Feb. 13,
2019.  To the extent necessary, the Court will set to resolve any
objection to a proposed abandonment at such earliest time
convenient for the Court.

The Debtor asks that the Auction, sale and transfer of the
purchased assets be approved free and clear of all liens or
interests, other than those specifically assumed by the party
submitting the prevailing bid.  Additionally, it asks that the
Court approves the abandonment of all inconsequential property of
the estate not sold at the auction within seven days of the closing
of the Auction.

A hearing on the Motion was held on Jan. 28, 2019 at 9:00 a.m.
Objections, if any, must be filed within 21 days from the date the
Notice was served.

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

          http://bankrupt.com/misc/Sam_Kane_49_Sales.pdf

                  About Sam Kane Beef Processors

Sam Kane Beef Processors, LLC, is an independent, fully-automated
processor and distributor of beef and beef products based in Corpus
Christi, Texas.  Since its beginnings in 1949, Kane Beef has
expanded from a local meat counter to a nationally recognized
supplier of dependable beef products with key accounts in retail
and foodservice.  

The Debtor was involved in litigation with the United States and
various livestock sellers for alleged violations of, and claims
made pursuant to, the Packers and Stockyards Act of 1921, as
amended and supplemented.

On Oct. 5, 2018, the United States District Court for the Southern
District of Texas entered an order appointing Richard S. Schmidt as
receiver.  Pursuant to the receivership order, Mr. Schmidt began
operating the Debtor and managing its assets prior to the Petition
Date.

Sam Kane Beef Processors, through a petition signed by its
receiver, filed for bankruptcy protection (Bankr. S.D.N.Y. Case No.
19-20020) on Jan. 22, 2019.  The Debtor was estimated to have
assets and liabilities of $50 million to $100 million.  The Hon.
David Jones oversees the case.  Matthew Scott Okin, Esq., of Okin &
Adams LLP, represents the Debtor.


SANFRED REALTY: Seeks to Hire Robert L. O'Brien as Counsel
----------------------------------------------------------
Sanfred Realty LLC seeks authority from the U.S. Bankruptcy Court
for the District of New Hampshire to employ Robert O'Brien, Esq.,
as its legal counsel.

Mr. O'Brien will assist the Debtor in the preparation of a plan of
reorganization and will provide other legal services in connection
with its Chapter 11 case for a flat fee of $5,000.  The attorney
received $2,500 as a retainer and will apply for approval of an
additional $2,500 at the successful conclusion of the case.

In a court filing, Mr. O'Brien assured the court that he and other
members of his firm are "disinterested persons" as the term is
defined in Section 101(14) of the Bankruptcy Code.

Mr. O'Brien maintains an office at:

     Robert L. O'Brien, Esq.
     P.O. Box 357
     New Boston, NH 03070-0357
     Telephone: (603) 459-9965
     Facsimile: (603) 250-0822

                     About Sanfred Realty LLC

Based in Milford, New Hampshire, Sanfred Realty LLC filed a Chapter
11 bankruptcy petition (Bankr. D.N.H. Case No. 19-10008) on January
3, 2019, disclosing under $1 million in assets and liabilities.
The Debtor is represented by Robert L. O'Brien, Esq.


SCOTTSBURG HOSPITALITY: Unsecureds to Get 100% in 2 Payments
------------------------------------------------------------
Scottsburg Hospitality, LLC, filed a plan of reorganization and
accompanying disclosure statement.

Class 3 - General Unsecured Claims are impaired. Total amount of
claims pursuant to the Debtor's Schedules and Proofs of Claim filed
to date is approximately $20,000. Allowed Class 3 General Unsecured
Claims will be paid 50% of the allowed claim amount on or before
July 1, 2019; and 50% of the allowed claim amount on or before July
1, 2020.

The Class 1 Secured Claim of U.S. Bank consists of the claim of
U.S. Bank in the amount of $3,425,627.63 as of the petition date,
related to the Loan in the original principal amount of $4,000,000
made by Original Lender to the Debtor on or about April 30, 2007
and subsequently assigned to U.S. Bank. The Class 1 Claim of U.S.
Bank is allegedly secured by a lien on all of the assets and
property of the Debtor. The Loan had matured prior to the Petition
Date. Class 1 are impaired.

Class 4 Insider General Unsecured Claims include the claim of IMD,
an entity sharing common ownership with the Debtor and the property
manager for the Debtor’s hotel. Total amount of claims pursuant
to Debtor’s schedules and proofs of claim filed to date is
approx. $33,000. Allowed Class 4 Claims shall receive a
distribution equal to 100% of the allowed claim amount, only AFTER
the Debtor has satisfied its obligations to administrative and
priority tax claimants and its obligations on account of allowed
Class 1, 2, and 3 claims.

The Debtor or Reorganized Debtor, as applicable, will implement the
Plan by taking the following actions:

   (a) The Debtor will assume the Franchise Agreement and the other
executory contracts and leases identified for assumption;

   (b) The Debtor will retain all property except as specifically
provided for in this Plan, and business operations will continue
and will generate cash flow in the estimated amount of $350,000
available for use in funding the Plan payments and the PIP
Expense;

   (c) The Debtor will recover $381,218.00 on a Note Receivable
from an affiliated entity, Crosspoint Hotel Developers, Inc. under
the terms of a repayment agreement;

   (d) The Debtor will obtain an unsecured loan from Crosspoint in
the amount of not less than $700,000; and

   (e) The Debtor will complete the PIP over an 18-month period,
thereby increasing the market value of the Hotel by $2,780,000,
utilizing existing cash, cash flow from Debtor's operations,
capital reserve funds, and the recovery from Crosspoint, and the
Crosspoint Loan to fund the PIP Expenses.

A full-text copy of the Disclosure Statement dated January 30,
2019, is available at http://tinyurl.com/y2ou4n3bfrom
PacerMonitor.com at no charge.

             About Scottsburg Hospitality

Scottsburg Hospitality, LLC, is a privately held company that
operates in the traveler accommodation industry.

Scottsburg Hospitality sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Ind. Case No. 18-90833) on June 11,
2018.  In the petition signed by Michael A. Dora, president, the
Debtor estimated assets and debts of less than $10 million.  

The Hon. Basil H. Lorch III presides over the case.

The Debtor engaged Fultz Maddox Dickens PLC as counsel.


SEARS HOLDINGS: Committee Opposes 4-Month Exclusivity Extension
---------------------------------------------------------------
BankruptcyData.com reported that the Official Committee of
Unsecured Creditors in the Sears Holdings Corp., et al., bankruptcy
case objected to the Debtors' motion to extend their Plan
exclusivity period by a period of four months.

The Committee suggested a maximum of 30 days instead,
BankruptcyData noted.

The objection states, "Given the expected imminent closing of the
sale of substantially all of the Debtors' assets to ESL (the 'ESL
Sale') and the estates' risk of administrative insolvency, these
cases must proceed promptly toward consummation of a consensual
liquidating chapter 11 plan. The Debtors' request for a four month
extension of the Exclusive Periods does not progress that
objective. The Debtors frame their request for an extension of the
Exclusive Periods as standard procedure in these 'large' and
'complex' cases—a necessary next step in light of their
accomplishments to date. Yet, upon the closing of the sale, (i) the
Debtors no longer will have any operating businesses for which the
Chapter 11 Cases are a disruption, (ii) the only assets of any
significance that will remain in the Debtors' estates will be
litigation claims and (iii) the estates will be at risk of being
administratively insolvent. In short, the Debtors are winding down
and will be liquidating their remaining assets, principally
litigation claims, through a trust to be established under a
chapter 11 plan. These changed circumstances are not cause for a
four month extension of the Exclusive Periods. As a result, the
Court should limit any extension of the Debtors' Exclusive Periods
to no more than 30 days in order for the Debtors and the Creditors'
Committee to work together to reach consensus on the terms of a
liquidating chapter 11 plan. Indeed, it is the Creditors'
Committee's constituency that will be the primary beneficiary of
the assets to be transferred to the liquidating trust under such a
plan, which assets will consist primarily of significant claims and
causes of action against ESL, ESL affiliates (including Lands' End
and Seritage) and avoidance actions. Working swiftly with the
Debtors to negotiate and document such a liquidating chapter 11
plan is of paramount importance to the Creditors' Committee's
constituency and is a necessity based on the Debtors' expected
financial position following the anticipated consummation of the
ESL Sale."

                       About Sears Holdings

Sears Holdings Corporation (NASDAQ: SHLD) --
http://www.searsholdings.com/-- began as a mail ordering catalog
company in 1887 and became the world's largest retailer in the
1960s.  At its peak, Sears was present in almost every big mall
across the U.S., and sold everything from toys and auto parts to
mail-order homes.  Sears claims to be is a market leader in the
appliance, tool, lawn and garden, fitness equipment, and automotive
repair and maintenance retail sectors.

Sears and Kmart merged to form Sears Holdings in 2005 when they had
3,500 US stores between them.  Kmart emerged in 2005 from its own
bankruptcy.

Unable to keep up with online stores and other brick-and-mortar
retailers, a long series of store closings has left it with 687
retail stores in 49 states, Guam, Puerto Rico, and the U.S. Virgin
Islands as of mid-October 2018.  The Company employs 68,000
individuals, of whom 32,000 are full-time employees.

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.

Unable to cover a $134 million debt payment due Oct. 15, 2018,
Sears Holdings Corporation and 49 subsidiaries sought Chapter 11
protection (Bankr. S.D.N.Y. Lead Case No. 18-23538) on Oct. 15,
2018.

The Hon. Robert D. Drain is the case judge.

Weil, Gotshal & Manges LLP is serving as legal counsel and M-III
Partners is serving as restructuring advisor.  Aebersold, Managing
Director, and Levi Quaintance, Vice President of Lazard Freres &
Co. LLC serve as investment banker to Holdings.  DLA Piper LLP is
the real estate advisor.  Prime Clerk is the claims and noticing
agent.

The U.S. Trustee for Region 2 appointed nine creditors, including
the Pension Benefit Guaranty Corp., and landlord Simon Property
Group, L.P., to serve on an official committee of unsecured
creditors.  Akin Gump Strauss Hauer & Feld LLP is counsel to the
creditors' committee.  FTI Consulting is financial advisor to the
creditors' committee.  Houlihan Lokey Capital, Inc., is providing
investment banking services to the committee.


SEARS HOLDINGS: PBGC to Withdraw Objection to ESL Asset Sale
------------------------------------------------------------
The Pension Benefit Guaranty Corporation has reached an agreement
with Sears Holdings Corporation under which the agency will
withdraw its objection to the proposed sale of Sears' assets to ESL
Investments.

This agreement also clears the way for PBGC to assume
responsibility for Sears' two pension plans, which are covered
under PBGC's Single-Employer Insurance Program.

The agreement is subject to approval by the Bankruptcy Court in
White Plains, New York.  Details of the agreement will be filed
with the court.

                           About PBGC

PBGC -- http://www.PBGC.gov-- protects the pension benefits of
nearly 37 million Americans in private-sector pension plans.  The
agency operates two separate insurance programs -- one covering
pension plans sponsored by a single-employer and another covering
multiemployer pension plans, which are sponsored by more than one
employer and maintained under collective bargaining agreements.
PBGC is currently responsible for the benefits of about 1.5 million
people in failed pension plans. PBGC receives no taxpayer dollars.
Its operations are financed by insurance premiums, investment
income, and, for the Single-Employer Program, assets and recoveries
from failed single-employer plans.

                     About Sears Holdings

Sears Holdings Corporation (NASDAQ: SHLD) --
http://www.searsholdings.com/-- began as a mail ordering catalog
company in 1887 and became the world's largest retailer in the
1960s.  At its peak, Sears was present in almost every big mall
across the U.S., and sold everything from toys and auto parts to
mail-order homes.  Sears claims to be is a market leader in the
appliance, tool, lawn and garden, fitness equipment, and automotive
repair and maintenance retail sectors.

Sears and Kmart merged to form Sears Holdings in 2005 when they had
3,500 US stores between them.  Kmart emerged in 2005 from its own
bankruptcy.

Unable to keep up with online stores and other brick-and-mortar
retailers, a long series of store closings has left it with 687
retail stores in 49 states, Guam, Puerto Rico, and the U.S. Virgin
Islands as of mid-October 2018.  The Company employs 68,000
individuals, of whom 32,000 are full-time employees.

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.

Unable to cover a $134 million debt payment due Oct. 15, 2018,
Sears Holdings Corporation and 49 subsidiaries sought Chapter 11
protection (Bankr. S.D.N.Y. Lead Case No. 18-23538) on Oct. 15,
2018.

The Hon. Robert D. Drain is the case judge.

Weil, Gotshal & Manges LLP is serving as legal counsel and M-III
Partners is serving as restructuring advisor.  Aebersold, Managing
Director, and Levi Quaintance, Vice President of Lazard Freres &
Co. LLC serve as investment banker to Holdings.  DLA Piper LLP is
the real estate advisor.  Prime Clerk is the claims and noticing
agent.

The U.S. Trustee for Region 2 appointed nine creditors, including
the Pension Benefit Guaranty Corp., and landlord Simon Property
Group, L.P., to serve on an official committee of unsecured
creditors.  Akin Gump Strauss Hauer & Feld LLP is counsel to the
creditors' committee.  FTI Consulting is financial advisor to the
creditors' committee.  Houlihan Lokey Capital, Inc., is providing
investment banking services to the committee.



SHIRLEY FOOSE MCCLURE: Flynns Buying Maui Property for $431K
------------------------------------------------------------
John P. Reitman, as Chapter 11 Trustee for the bankruptcy estate of
Shirley Foose McClure, asks the U.S. Bankruptcy Court for the
Central District of California to authorize the sale of the
residential real property located at 4365 Lower Hanoapiilani Road
#120, Lahaina, Hawaii ("Maui Property") to Thomas J. Flynn and Vera
S. Flynn for $431,000, subject to overbid.

A hearing on the Motion is set for March 5, 2019 at 10:00 a.m.

On Oct. 25, 2017, the Trustee filed and served his PMB Settlement
Motion, by which he sought an order of the Court approving a
settlement stipulation entered into between him and Pacific
Mercantile Bank ("PMB") and PMB Asset Resolution, Inc. ("PMAR"), on
the other hand.  Pacific Mercantile was the largest secured
creditor of the Estate, with loans that encumbered Estate
properties in San Francisco, Southern California and Maui.

Pursuant to the Stipulation the Trustee agreed that Pacific
Mercantile had an allowed secured claim, and Pacific Mercantile
agreed, inter alia, that if the Trustee (i) turned over to PMAR
certain of the proceeds held in escrow and owed to PMAR from the
sale by the Debtor of the Estate's Riverside Drive property (prior
to the appointment of the Trustee) upon entry of an Order of the
Court approving the Stipulation, and (ii) paid the PMAR Allowed
Secured Claim in full on June 30, 2018, then (i) the allowed amount
of default interest on all Loans would be reduced by 2/3, and (ii)
the aggregate amount of Pacific Mercantile's attorneys' fees and
other expenses would be reduced by $75,000.  It was ultimately
approved on Dec. 22, 2017.

In the PMB Settlement Motion, the Trustee indicated that it was his
intent to sell properties of the Estate to facilitate payment of
the PMAR Allowed Secured Claim.  The real estate brokers and agents
employed by the Trustee pursuant to the Coldwell Banker Employment
Order actively marketed the Estate properties.   On June 13, 14,
and 15, 2018, the Court entered its Sale Orders granting the Sale
Motions and authorizing the sale of each of the Sale Properties.
All escrows associated with the Sale Properties subsequently
closed, and the Estate paid PMAR Allowed Secured Claims on all the
Sale Properties, including the Maui Property from the proceeds.

Unpaid real estate property taxes in the amount of $10,389 are owed
on the Maui Property.  Upon approval of the sale pursuant to the
Motion, such taxes will be paid through escrow from the proceeds of
the sale.

At the time that the Trustee and his Brokers commenced marketing
it, title to the Maui Property was vested in the Debtor as to an
undivided 95% interest and in Jason McClure, the Debtor's son, as
to an undivided 5% interest ("J. McClure Interest"), as tenants in
common.  The Trustee was unable to reach agreement with Mr.
McClure, and on May 4, 2018, he commenced an adversary proceeding,
No. 1:18-ap-01050-GM by filing his complaint seeking (1)
declaratory relief that the Trustee may sell the Maui Property free
and clear of the J. McClure Interest, and (2) associated injunctive
relief.

On May 9, 2018, the Trustee filed and served his notice of motion
and motion for summary judgment in the Adversary.  Following a
hearing held on May 29, 2018, the Court entered its Order granting
the Trustee's MSJ on June 8, 2018.  A judgment against Mr. McClure

was entered on July 16, 2018 authorizing the sale of the Maui
Property by the Trustee free and clear of the J. McClure Interest,
and granting the Trustee related injunctive relief.

Of the Brokers employed by the Trustee pursuant to the Coldwell
Employment Order, Barry Lee Brown of RE/MAX Island Properties LLC
was principally responsible for listing, marketing and showing the
Maui Property.  William Friedman of Coldwell Banker also assisted
the Trustee in the marketing and sale of the Maui Property.

On Nov. 27, 2018, the Trustee received an offer to purchase the
Maui Property for an aggregate purchase price of $431,000 from the
Stalking Horse Purchaser.  The parties executed a real property
sale agreement as of Nov. 30, 2018.  The Maui Property has
continued to be marketed following the execution of the Agreement.


By its terms, the Agreement proposed a sale of the Maui Property to
the Stalking Horse Purchaser, free and clear of liens, claims and
interests, for an aggregate purchase price of $431,000, subject
overbid and to entry of an order of the Court approving the sale
after notice and an opportunity to be heard.  The Agreement further
called for the Stalking Horse Purchaser to pay a deposit of $10,000
into escrow.  On Dec. 3, 2018, the escrow agent for the sale of the
Maui Property, Title Guaranty, notified the Trustee that the
Deposit had been paid.

On Dec. 13, 2018, the Stalking Horse Purchaser requested an
extension of the contractual period for removal of contingencies to
allow it to investigate possible mold in the Maui Property.
Following negotiations between the Trustee and the Stalking Horse
Purchaser,
an agreement was reached, documented as Addendum 1 to the
Agreement, for the Trustee to credit the Stalking Horse Purchaser
the amount of $30,000 at closing of the sale, in return for the
Stalking Horse Purchaser’s agreement to bear sole responsibility
for any remediation that may be required and to remove all
contingencies to the Agreement.

The Trustee asks approval of the following bidding procedures:

     a. Bid Deadline:  March 1, 2019 at 4:00 p.m.

     b. Initial Bid: $411,000

     c. Deposit: $10,000

     d. Auction:  All Qualified Bidders must appear, telephonically
or in person, at the hearing on the Motion, at 10:00 a.m. on March
5, 2019, in Courtroom 303, United States Bankruptcy Court, 21041
Burbank Boulevard, Woodland Hills, California 91367.

     e. Bid Increments: $5,000

     f. Sale Hearing: At the hearing on the Motion, if the Trustee
so asks, the Court may also designate a back-up bidder for the Maui
Property, which will be (a) if only one overbid is received, the
Stalking Horse Purchaser, and (b) if more than one overbid is
received, the Qualified Bidder who submits the next highest and
best bid, as determined by the Trustee, after the winning bid
submitted by the Successful Bidder.

     g. Closing: The closing date of the sale to the Successful
Bidder will be a date to which the Trustee and the Successful
Bidder agree in writing, but in no event more than 14 days after
entry of the order granting the Motion.

Other than the Maui Real Property Taxes and the J. McClure
Interest, all of which will be paid from the proceeds of the sale
through escrow, the Trustee is not aware of any liens, claims or
interests encumbering the Maui Property.  Nonetheless, the Trustee
also asks that the Court orderss that the sale of the Maui Property
will be free and clear of any and all liens, claims and interests,
whether or not of record, with all liens, claims and interests (if
any) in the Maui Property to attach to the net sale proceeds.

The Trustee asks authority to pay from escrow a total commission of
up to 5% of the final purchase price to Coldwell Banker in
accordance with the Coldwell Employment Order.  He also asks
authority to pay the Seller's customary costs of sale, including
title and escrow charges, from escrow.

Finally, the Trustee asks that the Court waives the 14-day stay on
the effectiveness of an order authorizing the sale of estate
property imposed by Federal Rule of Bankruptcy Procedure 6004(h).

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

    http://bankrupt.com/misc/Shirley_McClure_1596_Sales.pdf  

                    About Shirley Foose McClure

Shirley Foose McClure commenced a bankruptcy case by filing her
voluntary petition for relief under Chapter 11 of the Bankruptcy
Code (Bankr. C.D. Cal. Case No. 13-10386) on Dec. 21, 2012.  

The Debtor's estate is currently comprised of her interest in
parcels of real property in Southern California and Maui, cash and
claims asserted in two lawsuits against attorneys who formerly
represented her.

On July 12, 2016, the Court entered an order directing the Office
of the U.S. Trustee to appoint a chapter 11 trustee.

On Aug. 3, 2016, the Court entered its order approving the U.S.
Trustee's appointment of John P. Reitman as the trustee.  LANDAU
GOTTFRIED & BERGER LLP is the Trustee's counsel.


SKYMARK PROPERTIES SPE: Taps Keen-Summit as Real Estate Advisor
---------------------------------------------------------------
Skymark Properties SPE LLC and Skymark Properties II LLC seek
approval from the U.S. Bankruptcy Court for the Eastern District of
Michigan to hire Keen-Summit Capital Partners LLC as their real
estate advisor.

The firm will provide these services:

     a. assist the Debtors in organizing due diligence materials,
in developing a go-forward plan, and in preparing a confidential
information memorandum or a data room;

     b. assist the Debtors in identifying, contracting and
screening potential parties to a transaction;

     c. assist the Debtors in arranging for potential parties to a
transaction to conduct due diligence;

     d. advise Debtors on strategies for negotiating with creditors
and participating in meetings or negotiations with the creditors in
connection with a transaction;

     e. assist Debtors in evaluating, structuring, negotiating and
implementing the terms and conditions of a proposed transaction;
and

     f. provide testimony in bankruptcy court, if necessary.

Keen-Summit will receive a consulting fee of $20,000, subject to
set off against its "transaction fee" upon execution of its
retention agreement with the Debtors, and will receive
reimbursement for work-related expenses.  

In the event the Debtors close a transaction, whether such
transaction is completed individually or as part of (i) a package,
(ii) a sale of all or a portion of their business, or (iii) a plan
of reorganization, Keen-Summit will earn a fee per transaction
equal to the greater of the minimum transaction fee (which means a
minimum cash fee equal to $250,000) or 3% of the "gross proceeds."
Debtors will pay a minimum transaction fee only once.

Harold Bordwin, principal and managing director of Keen-Summit,
attests that he and his firm are "disinterested persons," as that
term is defined in section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Harold Bordwin
     Keen-Summit Capital Partners LLC
     555 Madison Avenue, 5th Floor
     New York, NY 10022
     Phone: (646) 381-9201
     E-mail: hbordwin@keen-summit.com

                   About Skymark Properties

Toronto, Ontario-based Skymark Properties SPE LLC and Southfield,
Michigan-based Skymark Properties II LLC are privately held
companies that lease real estate properties.

Skymark Properties SPE and Skymark Properties II each filed a
voluntary Chapter 11 petition (Bankr. E.D. Mich. Lead Case No.
19-40248) on January 8, 2019.  In the petition signed by Troy
Wilson, authorized agent, the Debtors estimated $1 million to $10
million in both assets and liabilities.

Scott A. Wolfson, Esq., and Anthony J. Kochis, Esq., at Wolfson
Bolton PLLC, represent the Debtors as legal counsel.

The cases have been assigned to Judge Thomas J. Tucker.


SPARTA SYSTEMS: Moody's Cuts CFR to Caa1, Outlook Stable
--------------------------------------------------------
Moody's Investors Service downgraded Project Silverback Holding
Corp.'s ("Sparta Systems") Corporate Family Rating to Caa1 from B3.
Moody's also downgraded Sparta Systems' Probability of Default
Rating to Caa1-PD from B3-PD, downgraded its senior secured first
lien bank credit facilities to B3 from B2 and withdrew its SGL-3
Speculative Grade Liquidity Rating. The ratings outlook is stable.

Downgrades:

Issuer: Project Silverback Holding Corp.

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

Corporate Family Rating, Downgraded to Caa1 from B3

Senior Secured First Lien Term Loan, Downgraded to B3 (LGD3) from
B2 (LGD3)

Senior Secured First Lien Revolving Credit Facility, Downgraded to
B3 (LGD3) from B2 (LGD3)

Withdrawals:

Issuer: Project Silverback Holding Corp.

Speculative Grade Liquidity Rating, Withdrawn , previously rated
SGL-3

Outlook Actions:

Issuer: Project Silverback Holding Corp.

Outlook, Remains Stable

RATINGS RATIONALE

The company's Caa1 Corporate Family Rating is driven by the very
high leverage, expectations for breakeven to negative free cash
flow generation and limited scale. The ratings also consider the
expectation for deteriorating operating performance over the next
12-18 months as the company transitions to a software-as-a-service
delivery model. The ratings are supported by the company's leading
niche position in the quality management systems (QMS) software
market for pharmaceutical and medical device providers. Moody's
adjusted leverage, based on year end 2018 results, is estimated to
be nearly 11x and free cash flow to debt was about 2%. Over the
next 12-18 months, leverage is expected to remain elevated as the
company transitions to a SaaS revenue model. Free cash flow
generation is expected to be negative over the next 12-18 months
before turning modestly positive as the base of ratably billed SaaS
contracts grow. Though the company is small (pro forma revenues
were about $102 million in 2018) relative to other rated private
equity owned software companies, its integrated systems to track
quality issues through the supply and distribution chain are
critical to pharmaceutical and medical device makers. Sparta is
estimated to be the largest provider of QMS software to the major
players in the pharma industry.

The stable outlook reflects Moody's expectation that Sparta Systems
will experience a deterioration of credit metrics over the next
12-18 months, followed by an improvement in performance as the
company's base of SaaS contracts increases. Leverage is likely to
remain elevated over the forecast period though free cash flow
generation will improve as the company moves further through its
transition to a ratable revenue recognition model.

The ratings could be downgraded if the company experiences customer
losses and free cash flow generation is not expected to return to
positive levels in 2020. The ratings could be upgraded if leverage
is expected to be sustained below 8x and free cash flow to debt is
on track to return to 3-4%.

Liquidity is considered adequate based on Sparta's $18 million (as
of fiscal year end 2018) cash balance and $25 million undrawn
revolving credit facility. However, cash flow for 2019 is expected
to be modestly negative and the revolving credit facility contains
a springing total net leverage ratio covenant of 9.6x. As the
company transitions to a SaaS based revenue model, it is likely to
exceed this leverage level temporarily and effectively limit
revolver access to 35% of the total commitment.

The principal methodology used in these ratings was Software
Industry published in August 2018.

Project Silverback Holding Corp. is the parent company of Sparta
Systems, Inc., a provider of quality management software systems to
the pharmaceutical and medical device industries. The company,
headquartered in Hamilton Township, NJ, generated pro forma
revenues of approximately $102 million for the fiscal year ended
September 30, 2018 and is owned by funds affiliated with New
Mountain Capital.


SQLC SENIOR LIVING: $20MM Stalking Horse Deal with Aldergate OK'ed
------------------------------------------------------------------
BankruptcyData.com reported that the Court hearing the SQLC Senior
Living Center at Corpus Christi (d/b/a Mirador) case authorized (i)
the asset purchase agreement dated February 8, 2019 (the 'Stalking
Horse APA') with Ronald E. Jennette, Trustee, as trustee of the
Aldergate Trust (the 'Stalking Horse'), (ii) the Debtor's proposed
bid protections and (iii) the break-up fee agreed between the
Debtor and the Stalking Horse.

Further to the Stalking Horse APA, the parties have agreed a
purchase price to be comprised of $20.35 million and certain
assumed liabilities, the latter notably including residence
agreements and former residence agreements (i.e. the contracts
between the Debtor and its senior residents).

Key terms of the Stalking Horse APA

Assets to be sold: Substantially all of Debtor's assets, right and
properties pertaining to or used in connection with the business of
and operation of the Facility.

Purchase Consideration: $20.35 million payable in cash plus the
assumption by the Stalking Horse of the Assumed Liabilities
(including residence agreements and former residence agreements).

Financing: The Stalking Horse APA does not provide a financing
contingency.

Break-up fee: $750,000

Deposit: $375,000 (the "Initial Deposit") paid by the Stalking
Horse upon signing of the Letter of Intent (the "LOI") as an
initial purchase price deposit. Upon entry of the Bid Procedures
Order, such Initial Deposit shall be increased by $375,000 for a
total deposit in the amount of $750,000 (the "Deposit"), and the
Deposit shall become nonrefundable (except in the event of Debtor's
default or failure of any Closing Conditions to be
satisfied/waived) and shall be credited toward the purchase price
or retained by Seller as liquidated damages

Buyer's Closing Conditions: The Stalking Horse is not required to
close unless, among other things, (a) Debtor has performed its
covenants in all material respects, (b) the representations and
warranties of Debtor are true and correct in all material respects,
(c) Debtor has conveyed to the Stalking Horse the Real Property,
free and clear of all Liens, except Permitted Liens; (d) Debtor has
caused the Bond Financing to be satisfied in full and all Liens
related thereto released; (e) Debtor has obtained all required
governmental approvals; (f) the Court has entered a bid procedures
order by February 18, 2019; (g) the Court has entered an order
approving the sale by April 19, 2019 and such order has become
final by May 3, 2019; and (h) Debtor has provided evidence of the
termination of the current Manager of the Real Property.

Debtor's Closing Conditions: Debtor is not required to close unless
(a) the Stalking Horse has performed its covenants in all material
respects, (b) the representations and warranties of the Stalking
Horse are true and correct in all material respects, (c) the Court
has entered a final order approving the sale, (d) the Stalking
Horse has delivered or caused to be delivered to Debtor on the
Closing each of the required Transaction Documents, and (e) the
Post Closing Licensee has entered into the OTA (and if required
therein, an interim management agreement and a sublease), (f) there
is no Order, judgment or injunction or no proceeding pending or
threatened challenging the Contemplated Transaction; (g) the
Stalking Horse shall have paid Cure Costs.

The Court scheduled the following dates:

Bid Deadline:          March 29, 2019
Auction:               April 3, 2019
Objection Deadline:    April 10, 2019
Sale Hearing:          April 15, 2019

                 About SQLC Senior Living Center

SQLC Senior Living Center at Corpus Christi, Inc., dba Mirador, is
a Texas non-profit corporation that owns and operates a 228-unit
continuing care retirement community comprised of 271,455 square
feet of developed property on approximately 17 acres of land which
opened in June 2011.  As of Jan. 1, 2019, the Company employs 183
people.  Mirador offers seniors a full continuum of care in one
centralized campus-style setting throughout the aging process.  

SQLC Senior Living Center filed for bankruptcy on February 8, 2019
(Bankr. S.D. Texas, Case No. 19-20063). The petition was signed by
Louis E. Robichaux IV, chief restructuring officer. Hon. David R.
Jones presides over the case.

As of the Petition Date, the Debtor had total assets of $53 million
and total liabilities of $118 million.

Demetra L. Liggins, Esq., of Thompson & Knight LLP represents the
Debtor.  Ankura Consulting, LLC serves as restructuring advisors to
the Debtor; Larx Advisors, Inc. as financial advisors; Cushman &
Wakefield U.S., Inc. as real estate agent; and Epiq Corporate
Restructuring, LLC as claims & noticing agent.


STONEMOR PARTNERS: Incurs $17 Million Net Loss in Q2 2018
---------------------------------------------------------
StoneMor Partners L.P. has filed with the Securities and Exchange
Commission its Quarterly Report on Form 10-Q reporting a net loss
of $17.01 million on $81.57 million of total revenues for the three
months ended June 30, 2018, compared to a net loss of $11.58
million on $85.95 million of total revenues for the three months
ended June 30, 2017.

For the six months ended June 30, 2018, the Company reported a net
loss of $34.94 million on $159.51 million of total revenues
compared to a net loss of $20.14 million on $168.89 million of
total revenues for the same period during the prior year.  The
increased losses were driven largely by the unfavorable comparisons
previously mentioned, increased expenses related to the adoption of
ASC 606, advertising and employee benefits, as well as the
continued impact of higher corporate overhead related to
professional fees associated with delayed financial filings and
legal costs.

As of June 30, 2018, StoneMor had $1.73 billion in total assets,
$1.70 billion in total liabilities, and $30.57 million in total
partners' capital.

As of June 30, 2018, year-to-date cash from operations was $15.4
million, largely equal to the prior year period.

Merchandise trust value at June 30, 2018 was $511.9 million
compared to $515.5 million at Dec. 31, 2017.

Deferred revenue at June 30, 2018 was $933.2 million compared to
$912.6 million at Dec. 31, 2017.

As of June 30, 2018, the Partnership had $15.0 million of cash and
cash equivalents and $322.6 million of total debt, including $156.9
million outstanding under its revolving credit facility.

Joe Redling, StoneMor's president and chief executive officer,
said, "The second quarter of 2018 generated stable year over year
results in many of our key performance metrics such as interments
performed, net interment rights sold and cemetery contracts
written.  As a reminder, our financial results for the period did
not yet reflect the impact of our reorganization and cost reduction
efforts, which we began in the second half of 2018, and, as we
previously disclosed, will take time to deliver the full results we
seek.  The recently reported amendment to our credit facility and
financing agreement are key components of the foundation for future
success, and we expect to become current in our financial filings
shortly.  We believe the actions we've taken to reorganize the
business, align expenses and put the company on a better financial
foundation will support improvements in 2019."

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

                     https://is.gd/xp92l0      

                    About StoneMor Partners

StoneMor Partners L.P., headquartered in Trevose, Pennsylvania --
http://www.stonemor.com/-- is an owner and operator of cemeteries
and funeral homes in the United States, with 322 cemeteries and 91
funeral homes in 27 states and Puerto Rico.  StoneMor's cemetery
products and services, which are sold on both a pre-need (before
death) and at-need (at death) basis, include: burial lots, lawn and
mausoleum crypts, burial vaults, caskets, memorials, and all
services which provide for the installation of this merchandise.

Stonemor reported a net loss of $75.15 million on $338.2 million of
total revenues for the year ended Dec. 31, 2017, compared to a net
loss of $30.48 million on $326.2 million of total revenues for the
year ended Dec. 31, 2016.  As of March 31, 2018, StoneMor had $1.72
billion in total assets, $1.68 billion in total liabilities, and
$45.83 million in total partners' capital.

                            *   *    *

As reported by the TCR on July 10, 2018, Moody's Investors Service
downgraded Stonemor Partners L.P.'s Corporate Family rating to
'Caa1' from 'B3'.  The Caa1 CFR reflects Moody's expectation for
breakeven to modestly negative free cash flow (before
distributions), ongoing delays in filing financial statements and
Stonemor's significant reliance on its revolving credit facility
for liquidity in 2018.

In April 2018, S&P Global Ratings affirmed its 'CCC+' corporate
credit rating on StoneMor Partners L.P.  S&P said, "The rating
affirmation reflects our expectation that the company can generate
operating cash flow of approximately $25 million in 2018 to support
operating needs for at least another year."


SUNPLAY POOLS: Gets Final Nod to Use Cash Collateral Until July 31
------------------------------------------------------------------
The Hon. Joel T. Marker of the U.S. Bankruptcy Court for the
District of Utah authorized SunPlay Pools and Spas Superstore,
Inc.'s use of cash collateral on a final basis per the proposed
budget through the proposed period of July 31, 2019.

The Debtor is authorized to use and spend Cash Collateral to pay
expenses as consistent with and identified on the budget. The
Debtor may exceed the amounts budgeted for individual line items on
the Budget by up to 20% as to any budgeted expense of $1,000 or
less per week and by up to 15% as to any budgeted expense of more
than $1,000. Further, to the extent that the Debtor's actual gross
revenues exceed its projected or budgeted gross revenues, the
Debtor may apply up to 75% of such overage to costs of goods sold.

J.P. Morgan Chase, Wells Fargo Commercial Distribution Finance,
LLC, and other creditors may claim an interest in the Debtor's cash
collateral. To the extent that Chase, Wells Fargo and any other
affected creditor have an interest in the Debtor's cash and/or
other assets of the Debtor which will result in cash proceeds, then
the Affected Creditors are adequately protected by the replacement
liens and other adequate protection rights granted in the Final
Order.

The Affected Creditors are granted a properly perfected security
interest and replacement lien in all prepetition and postpetition
assets of the Debtor to the extent the Debtor uses cash that
constitutes cash collateral of the Affected Creditors, and then to
the extent such use of cash results in a diminution, in the
aggregate, in the amount of the cash collateral of the Affected
Creditors as the same existed on the date that use of cash
collateral was authorized.

The Debtor is also directed to maintain insurance that complies
with the requirements as set forth in the guidelines of the Office
of the U.S. Trustee.

A full-text copy of the Final Order is available at

            http://bankrupt.com/misc/utb18-27417-131.pdf

                   About SunPlay Pools and Spas
                         Superstore Inc.

Founded in 1967, SunPlay Pools and Spas Superstore, Inc. --
https://www.sunplay.com/ -- operates a retail store offering pool
and spa supplies, equipment, chemicals, parts and services.  It has
been transitioning to serve customers everywhere via its online
sales department at Sunplay.com and HotTubWarehouse.com.

SunPlay Pools and Spas Superstore sought protection under Chapter
11 of the Bankruptcy Code (Bankr. D. Utah Case No. 18-27417) on
Oct. 4, 2018.  In the petition signed by John A. Olson, president,
the Debtor disclosed $692,093 in assets and $2,571,463 in
liabilities.  Judge Joel T. Marker oversees the case.  The Debtor
tapped The Fox Law Corporation as its lead bankruptcy counsel; and
Cohne Kinghorn, PC, as its local bankruptcy counsel.


SURREAL PROPERTIES: Case Summary & 6 Unsecured Creditors
--------------------------------------------------------
Debtor: Surreal Properties, Inc.
          aka Flagstaff Ballroom
        PO Box 600
        Jim Thorpe, PA 18229

Business Description: Surreal Properties is a Single Asset Real
                      Estate Debtor (as defined in 11 U.S.C.
                      Section 101(51B)).  Surreal Properties
                      owns a property located at 600 Flagstaff Rd.
                      Jim Thorpe, Pennsylvania, valued by the
                      Debtor at $2 million.

Chapter 11 Petition Date: February 12, 2019

Court: United States Bankruptcy Court
       Middle District of Pennsylvania (Wilkes-Barre)

Case No.: 19-00600

Judge: Hon. Robert N. Opel II

Debtor's Counsel: Patrick James Best, Esq.
                  ARM LAWYERS
                  18 North 8th Street
                  Stroudsburg, PA 18360
                  Tel: 570.424.6899
                  Fax: 484.544.8625
                  E-mail: patrick@armlawyers.com

Total Assets: $2,000,000

Total Liabilities: $1,385,498

The petition was signed by Timothy R. Markley, president.

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

          http://bankrupt.com/misc/pamb19-00600.pdf


TEXAS PELLETS: Seeks March 21 Auction Date
------------------------------------------
Texas Pellets, Inc., and its debtor affiliates ask the Bankruptcy
Court to approve the following schedule to govern the bidding,
auction and sale of their assets, and the confirmation of their
Chapter 11 plan of liquidation:

     Service of approved Bidding Procedures,
     Auction and Sale Notice and Solicitation
     of Plan/Service of Disclosure Statement      February 22,
2019

     Bid Deadline                                    March 14,
2019

     Auction                                         March 21,
2019

     Deadline for Objection to Sale,
     Objection to adequacy of Disclosure
     Statement, Plan ballot submission,
     Objection to Plan confirmation                  March 25,
2019

     Hearing on (i) Plan confirmation and
     (ii) Sale approval                         [To be scheduled
by
                                                      the Court]

Classes 3(a) and 3(b) - Unsecured Claims. After all required
payments of Sale Proceeds are made under the Sale Order and under
the terms of this Plan, in the following order of priority, to (i)
for deposit in the Distribution Reserve, (ii) to the DIP Lender for
any amounts outstanding under the DIP Loans, (iii) to the Bond
Trustee on account of the Bond Trustee Secured Claim; (iv) to
holders of any Allowed Secured Claims; and (v) to the Bond Trustee
from the Distribution Reserve Balance up to the full amount of the
Bond Trustee Secured Claim; the following sums, shall be paid to
the Liquidating Trust for the benefit of holders of Allowed Class
3(a) and Allowed Class 3(b) Claims: (w) any remaining balance from
Sale Proceeds (if any), (x) any remaining Distribution Reserve
Balance (if any), (y) any proceeds from the sale of Excluded Assets
to the extent such Excluded Assets are not subject to the Liens of
the Bond Trustee or another holder of an Allowed Secured Claim; and
(z) Avoidance Action Proceeds.  The Liquidating Trustee shall
distribute Available Cash, if any, pro rata to holders of Allowed
Claims in Class 3(a) and Class 3(b) under the terms of the
Liquidating Trust Agreement on one or more Interim Distribution
Date(s).

The claim will be satisfied as follows: Sale of the Purchased
Assets through the auction and sale process approved by the
Bankruptcy Court, under the Sale Procedures Order, and following a
final hearing before the Bankruptcy Court approving the Sale and
issuance of the Sale Order. Payment on the DIP Loans from Sale
Proceeds under the Sale Order, plus coassignment (together with the
holder of the Bond Trustee Secured Claim, as co- assignee) of all
Ship Loader Insurance Claims and Silo Burn Insurance Claims to the
DIP Lender.

Between April 27, 2018 and April 30, 2018, the Debtors filed 24
separate lawsuits based on Section 547 and/or 548 of the Bankruptcy
Code, to recover transfers made to the defendants as preferential
and/or fraudulent transfers. The Debtors have settled certain
avoidance actions resulting to a recovery of approximately
$156,000.

A full-text copy of the Disclosure Statement dated January 30,
2019, is available at:

         https://tinyurl.com/yyz2vjec from PacerMonitor.com at no
charge.

COUNSEL FOR TEXAS PELLETS, INC. AND
GERMAN PELLETS TEXAS, LLC:

Locke Lord LLP
C. Davin Boldissar (La. #29094)
(admitted pro hac vice)
Bradley C. Knapp (Tex. #24060101)
Locke Lord LLP
601 Poydras Street, Suite 2660
New Orleans, Louisiana 70130-6036
Telephone: (504) 558-5100
Fax: (504) 681-5211
dboldissar@lockelord.com
bknapp@lockelord.com
-and-
W. Steven Bryant
Texas Bar. No. 24027413
Federal I.D. No. 32913
Locke Lord LLP
2800 JP Morgan Chase Tower
600 Travis Street
Houston, Texas 77002
Telephone: (713) 226-1489
Fax: (713) 229-2536
sbryant@lockelord.com

About Texas Pellets

Texas Pellets, Inc., based in Woodville, Texas, filed a Chapter 11
petition (Bankr. E.D. Tex. Case No. 16-90126) on April 30, 2016.
The petition was signed by Anna Katherin Leibold, its president
and
chief executive officer.

German Pellets Texas, LLC, also based in Woodville, Texas, filed a
Chapter 11 petition (Bankr. E.D. Tex. Case No. 16-90127) on April
30, 2016.  The petition was signed by Peter H. Leibold, its chief
executive officer.

The cases have been jointly administered under Texas Pellets'
case.

Judge Bill Parker presides over the cases.

The Debtors employed William Steven Bryant, Esq., at Locke Lord
LLP
as their legal counsel; Searcy & Searcy, P.C. as local and
conflicts co-counsel; and Guggenheim Securities, LLC, and
Configure
Partners, LLC, as investment bankers. Bryan M. Gaston, and the
firm
Opportune, LLP, serve as the Debtors' Chief Restructuring Officer.

The Office of the U.S. Trustee appointed an official committee of
unsecured creditors on May 17, 2016.



THINGS REMEMBERED: Feb. 15 Meeting Set to Form Creditors' Panel
---------------------------------------------------------------
Andy Vara, acting United States Trustee for Region 3, will hold an
organizational meeting on Feb. 15, 2019, at 10:00 a.m. in the
bankruptcy case of Things Remembered, Inc., et al.

The meeting will be held at:

         Office of the US Trustee
         844 King Street, Room 3209
         Wilmington, DE 19801

The sole purpose of the meeting will be to form a committee or
committees of unsecured creditors in the Debtors' case.

The organizational meeting is not the meeting of creditors pursuant
to Section 341 of the Bankruptcy Code.  A representative of the
Debtor, however, may attend the Organizational Meeting, and provide
background information regarding the bankruptcy cases.

To increase participation in the Chapter 11 proceeding, Section
1102 of the Bankruptcy Code requires that the United States Trustee
appoint a committee of unsecured creditors as soon as practicable.
The Committee ordinarily consists of the persons, willing to serve,
that hold the seven largest unsecured claims against the debtor of
the kinds represented on the committee.

Section 1103 of the Bankruptcy Code provides that the Committee may
consult with the debtor, investigate the debtor and its business
operations and participate in the formulation of a plan of
reorganization.  The Committee may also perform other services as
are in the interests of the unsecured creditors whom it
represents.

                    About Things Remembered

Things Remembered, Inc., along with affiliates, are multi-channel
personalized apparel and accessory retailers.  Their retail
approach focuses on customized gifts for milestone occasions such
as weddings, birthdays, holidays, and graduations.  The Company
offers their merchandise through their catalog, e-commerce website,
and approximately 400 stores in shopping malls throughout the
United States and Canada.  They are headquartered in Highland
Heights, Ohio.

Things Remembered, along with two affiliates, filed for bankruptcy
on February 6, 2019 (Bankr. D.Del., Case No. 19-10234). The
petition was signed by Robert J. Duffy, chief restructuring
officer.

Judge Kevin Gross presides over the Debtors' cases.

The Debtors have $50 million to $100 million in estimated assets
and $100 million to $500 million in estimated liabilities.

Landis Rath & Cobb LLP serves as the Debtors' local bankruptcy
counsel and Kirkland & Ellis LLP serves as general bankruptcy
counsel.  Berkeley Research Group, LLC serves as restructuring
advisor to the Debtors; Stifel, Nicolaus & Co., Inc. and Miller
Buckfire & Co., Inc. as financial advisor and investment banker;
and Prime Clerk, LLC as notice and claims agent.  Davies Ward
Phillips & Vineberg LLP serves as acting Canadian counsel.

                           *     *     *

The Debtors have a stalking horse bid from Enesco LLC, an
international giftware business that is a portfolio company of
Balmoral Funds LLC. The Stalking Horse Bid is for $17.5 million in
cash, subject to post-closing adjustments, and includes a $3
million earnest money deposit.


TRIDENT HOLDING: Case Summary & 30 Largest Unsecured Creditors
--------------------------------------------------------------
Lead Debtor: Trident Holding Company, LLC
             930 Ridgebrook Road, 3rd Floor
             Sparks, MD 21152

Business Description: Trident -- http://www.tridentusahealth.com
                      -- is a national provider of bedside
                      diagnostic and related services in the
                      United States, with operations in more than
                      35 states serving more than 12,000 post
                      -acute care, assisted living facilities, and
                      correctional facilities.  Trident provides a

                      high volume of services including X-ray,
                      ultrasound, laboratory, cardiac monitoring,
                      vascular access services, on-site nurse
                      practitioner-based primary care and more.
                      Trident employs approximately 5,600 people.

Chapter 11 Petition Date: February 10, 2019

Twenty-three affiliates that simultaneously filed voluntary
petitions seeking relief under Chapter 11 of the Bankruptcy Code:
  
     Debtor                                       Case No.
     ------                                       --------
     Trident Holding Company, LLC (Lead Case)     19-10384
     MDX-MDL Holdings, LLC                        19-10383
     American Diagnostics Services, Inc.          19-10385
     Community Mobile Diagnostics, LLC            19-10386
     Community Mobile Ultrasound, LLC             19-10387
     Diagnostic Labs Holdings, LLC                19-10388
     FC Pioneer Holding Company, LLC              19-10389
     JLMD Manager, LLC                            19-10390
     Kan-Di-Ki, LLC                               19-10391
     Main Street Clinical Laboratory, Inc.        19-10392
     MetroStat Clinical Laboratory Austin, Inc.   19-10393
     MX Holdings, LLC                             19-10394
     MX USA, LLC                                  19-10395
     New Trident Holdcorp, Inc.                   19-10396
     Rely Radiology Holdings, LLC                 19-10397
     Schryver Medical Sales and Marketing, LLC    19-10398
     Symphony Diagnostic Services No. 1, LLC      19-10399
     Trident Clinical Services Holdings, Inc.     19-10400
     Trident Clinical Services Holdings, LLC      19-10401
     TridentUSA Foot Care Services LLC            19-10402
     TridentUSA Mobile Clinical Services, LLC     19-10403
     TridentUSA Mobile Infusion Services, LLC     19-10404
     U.S. Lab & Radiology, Inc.                   19-10405

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

Debtors' Counsel:   Paul D. Leake, Esq.
                    Jason N. Kestecher, Esq.
                    SKADDEN, ARPS, SLATE, MEAGHER & FLOM LLP
                    Four Times Square
                    New York, New York 10036-6522
                    Tel: (212) 735-3000
                    Fax: (212) 735-2000
                    Emails: paul.leake@skadden.com
                            jason.kestecher@skadden.com

                      - and -

                    James J. Mazza, Jr., Esq.
                    Justin M. Winerman, Esq.
                    SKADDEN, ARPS, SLATE, MEAGHER & FLOM LLP
                    155 North Wacker Drive
                    Chicago, Illinois 60606-1720
                    Tel: (312) 407-0700
                    Fax: (312) 407-0411
                    Emails: james.mazza@skadden.com
                            justin.winerman@skadden.com

Debtors'
Co-Counsel:         TOGUT, SEGAL & SEGAL LLP

Debtors'
Investment
Banker &
Financial
Advisor:            PJT PARTNERS LP

Debtors'
Restructuring
Advisor:            ANKURA CONSULTING GROUP, LLC

Debtors'
Claims &
Noticing
Agent and
Administrative
Advisor:            EPIQ CORPORATE RESTRUCTURING, LLC
                    https://dm.epiq11.com/#/case/TDT/info

Total Assets as of Dec. 31, 2018: $584 million

Total Liabilities as of Dec. 31, 2018: $867 million

The petition was signed by David F. Smith, III, chief financial
officer.

A full-text copy of  Trident Holding's petition is available for
free at:

             http://bankrupt.com/misc/nysb19-10384.pdf

List of Debtors' 30 Largest Unsecured Creditors:

   Entity                          Nature of Claim    Claim Amount
   ------                          ---------------    ------------
Grosvenor Capital Management       Promissory Notes    $79,942,817
c/o GCM Customized Fund
Investment Group, L.P.
Attn: General Counsel
767 Fifth Ave., 14th Floor
New York, NY 10153
Tel: (646) 362-0919
Email: legal@gcmlp.com

Jones Day                            Professional       $2,336,864
Attn: Robert Ducatman                  Services
901 Lakeside Avenue
Cleveland, OH 44114-1190
Tel: (216) 287-0556
Email: rducatman@jonesday.com

Konica Minolta Healthcare              Trade Debt       $1,939,204
Americas, Inc.
Attn: Robert Salzman
829 Virginia Rd. Ste. A
Crystal Lake, IL 60014
Tel: (815) 351-6143
Email: bob.salzman@2020imaging.net
  
Beckman Coulter, Inc.                  Trade Debt       $1,550,852
Attn: Ron Taylor, Sr.
250 South Kraemer Blvd.
Brea, CA 92821-6232
Tel: (480) 247-1172
Email: rctaylor@beckman.com

Hinduja Global Solutions, Inc.         Trade Debt       $1,372,929
HGS EBOS LLC
Attn: Daniel A. Schulte
1249 South River Road
Cranbury, NJ 08512
Tel: (609) 759-5200
Email: daniel.schulte@teamhgs.com

McKesson Medical Surgical, Inc.        Trade Debt       $1,151,213
Attn: Charles "Chuck" Saul
1951 Bishop Lane, Ste. 300
Louisville, KY 40218
Tel: (206) 551-3539
Email: Charles.Saul@McKesson.com

KPMG LLP                               Trade Debt       $1,026,778
Attn: Elliott Skrinjar
500 Grant St., Suite 3400
Pittsburgh, PA 15219
Tel: (412) 916-4778
Email: eskrinjar@kpmg.com

Quest Diagnostics                      Trade Debt         $988,069
Attn: Michael Prevoznik
500 Plaza Drive
Secaucus, NJ 07094
Tel: 1 (800) 222-0446
Email: Michael.e.prevoznik@questdiagnostics.com

Cardinal Health Medical                Trade Debt         $772,762
Products & Services
Attn: Ryan Cox
7000 Cardinal Place
Dublin, OH 43017
Tel: (503) 754-3191
Email: Ryan.Cox@cardinalhealth.com

Nebo Systems, Inc.                     Trade Debt         $772,642
Attn: Merideth Wilson
P.O. Box 886133
El Monte, CA 91731
Tel: (404) 432-4084
Email: Merideth.Wilson@experian.com

Laboratory Corp. of America Holdings   Trade Debt         $730,657
Attn: Brad Collie
31 South Spring Street
Burlington, NC 27215
Tel: (615) 210-7018
Email: Collieb@LabCorp.com

Verizon                                Trade Debt         $675,364
Attn: Rebecca Holliday
6200 Canoga Ave., Ste. 100
Woodland Hills, CA 91364
Tel: (310) 339-4157
Email: rebecca.holliday@verizonwireless.com

Telcor, Inc.                           Trade Debt         $648,027
Attn: Jim Terrano
7101 A Street
Lincoln, NE 98510
Tel: (402) 489-1207
Email: jim.terrano@telcor.com

Ropes & Gray, LLP                     Professional        $645,336
Attn: Kendrick Chow                     Services
The Prudential Tower
800 Boylston Street
Boston, MA 21993
Tel: (617) 320-0050
Email: Kendrick.Chow@ropesgray.com

Biomerieux, Inc.                        Trade Debt        $596,839
Attn: David Hill, Sr.
P.O. Box 500308
St. Louis, MO 63150-0308
Tel: (480) 250-9634
Email: Dave.HILL@biomerieux.com

Metropolitan Life Insurance Co.         Trade Debt        $478,373
Attn: Colleen Delby
177 S. Commons Drive
Aurora, IL 60504
Tel: (630) 978-6177
Email: cdelby@metlife.com

Element Fleet Corporation               Trade Debt        $473,277
Attn: Jim Spellissy
940 Ridgebrook Road
Sparks Glencoe, MD 21152
Tel: (410) 771-2828
Email: jspellissy@elementcorp.com

American Express                        Trade Debt        $412,400
Attn: Laureen Seeger
200 Vesey St.
New York, New York 10285
Tel: (212) 619-9802
Email: amexsru@aexp.com

Bard Access Systems Inc.                Trade Debt        $401,792
Attn: David Blaber
605 North 5600 West
Salt Lake City, UT 84116
Tel: (801) 792-3071
Email: david.blaber@crbard.com

Change Healthcare Solutions, LLC        Trade Debt        $389,761
Attn: Kevin Porter
3055 Lebanon Pike Suite 1000
Nashville, TN 37214
Tel: (615) 932-2624
Email: KPorter@changehealthcare.com

Alston & Bird, LLP                      Trade Debt        $383,263
Attn: Bill Jordan
1201 Peachtree St. NW
Atlanta, GA 30309
Tel: (404) 693-4067
Email: BillJordan@alston.com

Roche Diagnostics Corp.                 Trade Debt        $370,120
Attn: Lisa Morris
9115 Hague Road
Indianapolis, IN 46250
Tel: (561) 693-8380
Email: lisa.morris@roche.com

TIS International Inc.                  Trade Debt        $366,076
d/b/a Infinx Healthcare
Attn: Jaideep Tandon & Sameer Sheth
4340 Stevens Creek Blvd. Ste 275
San Jose, CA 95129
Tel: (408) 404-0550
Email: Sameer.Sheth@Infinx.com

E5 Workflow Inc.                        Trade Debt        $300,778
Attn: Michael Marshall
8805 N. 145th E. Ave. Suite 204
Owasso, OK 74055
Tel: (918) 902-4310
Email: mmarshall@e5workflow.com

PCM, Inc.                               Trade Debt        $289,564
Attn: Dikla Elmalich
1940 E. Mariposa Ave.
El Segundo, CA 90245
Tel: (514) 373-8003
Email: dikla.elmalich@pcm.com

Source Ray Inc.                         Trade Debt        $284,816
Attn: Ray Manez
50 Fleetwood Ct.
Ronkonkoma, NY 11779
Tel: (631) 244-8200 Ext. 302
Email: rmanez@sourceray.com

Merchants Fleet                         Trade Debt        $282,023
Attn: Jack G. Firriolo
1278 Hooksett Rd.
Hooksett, NH 03106
Tel: (603) 695-9330
Email: jackfirriolo@MerchantsFleet.com

Cepheid                                 Trade Debt        $274,800
Attn: Keith Stapp
904 E. Caribbean Drive
Sunnyvale, CA 94089
Tel: (805) 795-1137
Email: keith.stapp@cepheid.com

Greyhound Lines                         Trade Debt        $258,730
Attn: Tom Paonessa
205 S. Lamar
Dallas, TX 75202
Tel: (469) 401-3919
Email: tom.paonessa@greyhound.com

MetroStat Diagnostic Services          Contract &     Unliquidated
c/o Baker Donelson                     Litigation
Attn: Kelly J. Davidson
100 Light Street
Baltimore, MD 21202
Tel: (410) 862-1195
Email: kdavidson@bakerdonelson.com


TROLLEY INC: Hearing on Plan Confirmation Set for March 11
----------------------------------------------------------
Bankruptcy Judge Michael B. Kaplan conditionally approved Trolley,
Inc.'s small business disclosure statement dated Jan. 25, 2019.

March 4, 2019 is fixed as the last day for filing and serving
written objections to the Disclosure Statement and confirmation of
the Plan, and the last day for filing written acceptances or
rejections of the Plan.

A hearing will be held on March 11, 2019 at 10:00 a.m.

                  About Trolley, Inc.

Trolley, Inc., is a transportation and group tour company offering
a wide variety of charter services to its customers.

Trolley sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. D.N.J. Case No. 18-29240) on Sept. 27, 2018.  In the
petition signed by Ronald Faillace, owner, the Debtor disclosed
$1,509,266 in assets and $541,382 in liabilities.  Judge Michael B.
Kaplan presides over the case.  The Debtor tapped Straffi &
Straffi, LLC as its legal counsel.


TROP INC: Taps GGG Partners as Claims Agent
-------------------------------------------
Trop, Inc., and its debtor-affiliates received approval from the
U.S. Bankruptcy Court for the Northern District of Georgia to hire
GGG Partners, LLC, as their claims agent.

The firm will provide these services: (i) input into an elecronic
database matrix the names and addresses of all entertainers who
have been employed by the Debtors since September 2015; (ii) verify
addresses if and when necessary; and (iii) mail the extended bar
date notices.

Katie Goodman, GGG's managing partner who will be providing the
services, will charge an hourly fee of $25.

Ms. Goodman attests that she is a "disinterested person" as that
tern is defined in section 101(14) of the Bankruptcy Code.

Ms. Goodman maintains an office at:

     Katie Goodman
     GGG Partners, LLC
     3155 Roswell Road, Suite 120
     Atlanta, GA 30305
     Office: (404) 256-0003 ext. 225
     Direct: (404) 293-0137
     Email: kgoodman@gggpartners.com

                          About Trop Inc.

Trop, Inc. is a privately held company that owns the Pink Pony, a
night club in Atlanta, Georgia.

Trop, Inc. filed a Chapter 11 petition (Bankr. N.D. Ga. Case No.
18-65726) on Sept. 19, 2018.  In the petition signed by Teri
Galardi, chief executive officer, the Debtor estimated $500,000 to
$1 million in assets and $1 million to $10 million in  liabilities.
Louis G. McBryan, Esq., at McBryan, LLC, is the Debtor's
bankruptcy counsel.  Schulten Ward Turner & Weiss, LLP, and the Law
Offices of Aubrey T. Villines, Jr., serve as special counsel.


TRUCK HERO: Moody's Lowers CFR to B3 & 1st Lien Loan Ratings to B2
------------------------------------------------------------------
Moody's Investors Service downgraded the ratings of Truck Hero,
Inc. -- Corporate Family Rating ("CFR") and Probability of Default
Rating to B3, and B3-PD, from B2 and B2-PD, respectively. In a
related action Moody's downgraded the rating on Truck Hero's first
lien senior secured credit facilities, including a $100 million
revolving credit facility , and $855 million term loan to B2 from
B1; and downgraded the rating on the $295 million second lien
senior secured term loan to Caa2 from Caa1. The rating outlook is
revised to stable from negative.

Ratings downgraded:

Truck Hero, Inc.

Corporate Family Rating, to B3 from B2;

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

$100 million first lien senior secured revolving credit facility,
to B2 (LGD3) from B1 (LGD3);

$855 million (remaining amount) first lien senior secured term loan
facility, to B2 (LGD3) from B1 (LGD3);

$295 million second lien senior secured term loan facility, to Caa2
(LGD5) from Caa1 (LGD5);

Rating Outlook: to Stable from Negative.

RATINGS RATIONALE

The downgrade of Truck Hero's CFR to B3 incorporates Moody's
expectation that headwinds on company's raw material and freight
costs, which have been at elevated levels over the recent quarters,
are likely to continue over the intermediate-term. Truck Hero's
revenues have benefited from the acquisition of Omix-ADA (in
October 2017) and ongoing organic growth driving improvement in
Debt/EBITDA from an estimated pro forma level of 7.6x to 7.3x for
the LTM period ending September 30, 2018. However, Moody's
anticipates that the impact of higher raw material and freight
costs will keep Debt/EBITDA above 7x through 2019. Truck Hero's
EBITA/interest for the LTM period ending September 30, 2018 was
also weak at 1.5x. Management has taken actions to help offset
these cost pressures through price increases and hedging activities
in 2019.

Truck Hero's ratings continue to be supported by the company's
demonstrated track record of good organic annual revenue growth
which remains strong at about 9% for year-to-date September 2018,
and success at integrating acquisitions. The company's truck bed
covers, bed liners, truck caps, truck accessory products, and
Jeep/off road accessory products benefit from exposure to a light
trucks which have sustained strong customer demand as overall
automotive demand moderates. Despite cost pressures, EBITA margin
is expected to remain in the mid-low teens over the year. These
positives are balanced by the discretionary nature of Truck Hero's
product portfolio and the company's high leverage profile.

The stable rating outlook reflects Moody's expectation that Truck
Hero's leverage will remain high over the intermediate-term. While
profit margins have weakened during 2018, Truck Hero's liquidity
profile is anticipated to support operational flexibility over the
intermediate-term.

Truck Hero is expected to continue to have an adequate liquidity
profile over the next 12-15 months, supported by a $100 million
revolving credit facility and anticipated modest free cash flow
generation. As of June 30, 2018, Truck Hero had about $8 million of
cash on hand and there were no borrowings under the revolving
credit facility. Moody's anticipates that free cash flow will be in
the low single-digit range as a percentage of adjusted debt over
the next 12-15 months, as raw material and freight cost remain at
high levels. The financial maintenance covenant for the senior
secured credit facilities is a springing maximum first lien net
leverage ratio test which is not expected to trigger over the next
12-15 months.

Truck Hero's ratings could be upgraded if the company sustains
EBITA/interest expense above 2x and Debt/ EBITDA sustained below
7x.

Truck Hero's ratings could be downgraded if EBITA/interest expense
is expected to be sustained below 1x, or if Debt/ EBITDA is
expected to approach 8x, or if liquidity deteriorates. A financial
policy focused on further debt funded acquisitions, or shareholder
distributions rather than debt reduction could also lower the
company's rating.

The principal methodology used in these ratings was Global
Automotive Supplier Industry published in June 2016.

Truck Hero, Inc. is a wholly-owned subsidiary of Truck Holdings,
Inc. (a non-operating holding company). The company manufactures
truck bed covers, bed liners, truck caps, and sells truck accessory
products through its online retail business throughout the United
States and Canada. Revenues for the LTM period ending September 30,
2018 were $885 million. The company is owned by affiliates of CCMP
Capital Advisors, LP.


TURN-KEY SPECIALISTS: Unsecureds to Receive 9-10% Under New Plan
----------------------------------------------------------------
Turn-Key Specialists, Inc., filed with the U.S. Bankruptcy Court
for the Southern District of Texas an amended combined disclosure
statement and plan of reorganization.

In this latest filing, the Debtor discloses that it has filed
amended schedules on Jan. 29, 2019. The amended schedules reflect
the approval of the claim for recovery in a lawsuit by Debtor
styled Turn-Key Specialists, Inc. vs Double B Resources, LLC et al.


The Debtor also continues to seek resolution of its claim against
Kinder Morgan and its subsidiaries. The result of this litigation
will depend on proof of performance of the parties to the contract
made the basis of the claim and testimony of facts witnesses no
longer in the employ of the Debtor. Continuing litigation would
create additional expense for the Debtor's estate and affect the
percentage of the dividend to the creditors. As of the date of this
amended disclosure, Debtor is unable to determine the value of the
adversary.

The treatment of the general unsecured claims in Class 4A has also
been amended. The Debtor estimates that the amount of dividends
paid to this class will total $300,000 out of the Debtor's future
general revenues. It is estimated that the Class 4 claimants will
receive dividends equal from 9% to 10% of each claim. If Debtor is
successful in recovering the scheduled B claims, the dividends will
be adjusted upwards depending on attorney fees and costs associated
with the prosecution of the claims and approval of the Court
awarding attorney fees.

A copy of the Latest Disclosure Statement is available at
https://is.gd/wMsaPQ from Pacermonitor.com at no charge.

                About Turn-Key Specialists

Turn-Key Specialists, Inc., sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. S.D. Tex. Case No. 18-33170) on June 7,
2018.  At the time of the filing, the Debtor estimated assets of
$1,000,001 to $10 million and liabilities of $1,000,001 to $10
million.

Judge Jeff Bohm presides over the case.  The Debtor hired Larry
Vick, Esq., as its legal counsel.

The U.S. Trustee appointed creditors D&R Pipe Fab Plus, Inc., ABB,
Inc.,  and Diamond G. Inspection, Inc., to serve on an official
committee of unsecured creditors on Oct. 31, 2018.   Keith R.
Knauerhase, representative of ABB, Inc., has been appointed as
chairperson of the committee.  Schlanger, Silver, Barg & Paine,
LLP, is the committee's legal counsel.


TWIN PINES: Case Summary & 20 Largest Unsecured Creditors
---------------------------------------------------------
Debtor: Twin Pines LLC, a New Mexico limited liability company
           dba Ruidoso Laserwash
        705 Mechem Dr.
        Ruidoso, NM 88345

Business Description: Twin Pines LLC provides automotive repair
                      and maintenance services.  Twin Pines
                      owns Condos 701 A1, A2 and 701 B1, B2 Mechem
                      Dr. Ruidoso, NM 88345 valued by the Debtor
                      at $523,618, and a commercial property
                      located at 705 Mechem Dr., Ruidoso, NM 88345

                      valued by the Debtor at $741,908.

Chapter 11 Petition Date: February 12, 2019

Court: United States Bankruptcy Court
       District of New Mexico (Albuquerque)

Case No.: 19-10295

Judge: Hon. Robert H. Jacobvitz

Debtor's Counsel: William F. Davis, Esq.
                  WILLIAM F. DAVIS & ASSOC., P.C.
                  6709 Academy NE, Suite A
                  Albuquerque, NM 87109
                  Tel: 505-243-6129
                  Fax: 505-247-3185
                  E-mail: daviswf@nmbankruptcy.com

                     - and -

                  Joel Alan Gaffney, Esq.
                  WILLIAM F. DAVIS & ASSOC., P.C.
                  6709 Academy Rd. NE, Suite A
                  Albuquerque, NM 87109
                  Tel: (505) 243-6129
                  Fax: (505) 247-3185
                  E-mail: jgaffney@nmbankruptcy.com

                     - and -

                  Nephi D. Hardman, Esq.
                  WILLIAM F. DAVIS & ASSOC., P.C.
                  6709 Academy NE, Suite A
                  Albuquerque, NM 87109
                  Tel: 505-243-6129
                  Fax: 505-247-3185
                  E-mail: nhardman@nmbankruptcy.com

                    - and -

                  Andrea D. Steiling, Esq.
                  WILLIAM F. DAVIS & ASSOC., P.C.
                  6709 Academy NE, Suite A
                  Albuquerque, NM 87109
                  Tel: 505-243-6129
                  Fax: 505-247-3185
                  E-mail: andrea.ds.woody@gmail.com

Total Assets: $1,361,978

Total Liabilities: $1,338,629

The petition was signed by Andrea Pacheco, authorized
representative.

The Debtor lists Robert J. Beauvais as its sole unsecured creditor
holding a claim of $40,000 for attorney fees.

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

           http://bankrupt.com/misc/nmb19-10295.pdf


V R ASHIRWAD: Case Summary & 10 Unsecured Creditors
---------------------------------------------------
Debtor: V R Ashirwad LLC
           dba Days Inn Palo Alto
        9403 Poteet Jourdanton FWY
        San Antonio, TX 78224

Business Description: V R Ashirwad LLC is a Single Asset Real
                      Estate Debtor (as defined in 11 U.S.C.
                      Section 101(51B)).  The Company is the owner
                      and operator of the Days Inn Hotel located
                      at 9403 Poteet Jourdanton Freeway, NCB 11074
                      Blk 104 Lot 16 (Britton Subdivision) valued
                      at $1.29 million.

Chapter 11 Petition Date: February 12, 2019

Court: United States Bankruptcy Court
       Western District of Texas (San Antonio)

Case No.: 19-50314

Judge: Hon. Craig A. Gargotta

Debtor's Counsel: Todd J. Malaise, Esq.
                  MALAISE LAW FIRM
                  909 NE Loop 410, Suite 300
                  San Antonio, TX 78209
                  Tel: (210) 732-6699
                  Fax: (210) 732-5826
                  E-mail: notices@malaiselawfirm.com

Total Assets: $1,380,984

Total Liabilities: $1,872,859

The petition was signed by Dilipbhai Patel, managing member.

A full-text copy of the petition containing, among other items, a
list of the Debtor's 10 unsecured creditors is available for free
at:

           http://bankrupt.com/misc/txwb19-50314.pdf


VARIO CORP: Seeks to Hire Lo & Lo as Legal Counsel
--------------------------------------------------
Vario Corp. seeks authority from the U.S. Bankruptcy Court for the
Central District of California to employ Lo & Lo LLP as its general
bankruptcy counsel.

The firm will provide these services:

     a. advise the Debtor with respect to its powers, rights, and
duties in the continued management and operation of its business
and management of its property;

     b. advise the Debtor with respect to the requirements of the
bankruptcy court, the Office of the U.S. Trustee, and U.S.
bankruptcy laws;

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

     d. represent the Debtor at the initial debtor interview and
meeting of creditors, and in any proceeding or hearing in the
bankruptcy court;

     e. coordinate with other bankruptcy professionals to
rehabilitate the Debtor's affairs;

     f. conduct examinations of witnesses, claimants or adverse
parties, and represent the Debtor in adversary proceedings;

     g. assist the Debtor in obtaining approval to use cash
collateral or debtor-in-possession financing; and

     i. assist in the preparation and implementation of a plan of
reorganization.

The hourly billing rates of the firm are:

     Michael Y. Lo, Esq.          $475
     Kelvin J. Lo, Esq.           $375
     Jonathan J. Lo, Esq.         $375
     Paraprofessionals            $250

Michael Lo, Esq., a partner at Lo & Lo, disclosed in a court filing
that he and his firm are "disinterested persons" as defined in
Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Michael Y. Lo, Esq.
     Jonathan Lo, Esq.
     Lo & Lo LLP
     506 North Garfield Avenue, Suite 280
     Alhambra, CA 91801
     Phone: (626) 289-8838
     Fax: (626) 380-3333     
     Email: bklolaw@gmail.com

                         About Vario Corp.

Vario Corp. is a wholesaler of electrical products headquartered in
Chino, California.  Vario Corp. sought protection under Chapter 11
of the Bankruptcy Code (Bankr. C.D. Cal. Case No. 18-19730) on Nov.
16, 2018.  In the petition signed by Shuchuan Eva Shih, president,
the Debtor disclosed $6,935,383 in total assets and $8,181,048 in
total debt.  The Hon. Wayne E. Johnson oversees the case.  The Law
Offices of Langley & Chang, led by name partner Christopher J.
Langley, serves as the Debtor's counsel.


VIDANGEL INC: Has Until June 18 to Exclusively Solicit Plan Votes
-----------------------------------------------------------------
Judge Kevin Anderson of the U.S. Bankruptcy Court for the District
of Utah extended the period during which VidAngel, Inc. has the
exclusive right to solicit acceptances for its Chapter 11 plan
through June 18.

                        About VidAngel Inc.

Based in Provo, Utah, VidAngel, Inc. is an entertainment platform
empowering users to filter language, nudity, violence, and other
content from movies and TV shows on modern streaming devices such
as iOS, Android, and Roku.  The company's newly launched service
empowers users to filter via their Netflix, Amazon Prime, and HBO
on Amazon Prime accounts, as well as enjoy original content
produced by VidAngel Studios.  Its signature original series, Dry
Bar Comedy, now features the world's largest collection of clean
standup comedy, earning rave reviews from fans nationwide.

VidAngel filed a Chapter 11 petition (Bankr. D. Utah Case No.
17-29073) on Oct. 18, 2017.  In the petition signed by CEO Neal
Harmon, the Debtor estimated $1 million to $10 million in both
assets and liabilities.  

Judge Kevin R. Anderson presides over the case.

The Debtor tapped J. Thomas Beckett, Esq., at Parsons Behle &
Latimer, as bankruptcy counsel; Durham Jones & Pinegar, Baker
Marquart LLP, and Stris & Maher LLP as special counsel; and Tanner
LLC as auditor and advisor.  The Debtor also hired economic
consulting expert Analysis Group, Inc.


VISUAL HEALTH: Feb 28 Continued Cash Collateral Use Approved
------------------------------------------------------------
The Hon. Elizabeth E. Brown of the U.S. U.S. Bankruptcy Court for
the District of Colorado has authorized Visual Health Solutions,
Inc., to use cash collateral until Feb 28, 2019.

The Court also ordered that the use of cash collateral will
automatically renew for an additional month to March 31, 2019
unless any secured creditor with a lien on cash collateral files an
objection with the Court and serves the objection upon counsel for
the Debtor on or before Feb. 10, 2019.

CoBiz Bank, d/b/a Colorado Business Bank, is granted replacement
lien and security interest on the Debtor's postpetition assets
having the same priority and validity as the CoBiz Bank's
prepetition lines to the extent that the Debtor's postpetition use
of the proceeds of the CoBiz Bank's prepetition collateral result
in a diminution of the secured claim.

To the extent that the adequate protection liens prove to be
insufficient, CoBiz Bank will be granted super priority
administrative expense claims under Section 507(b) of the
Bankruptcy Code.  Under the approved order, the Debtor will pay
CoBiz Bank $8,000 per month.

The Court also allowed the Debtor to extend use of cash collateral
for an extra two month period commencing April 1, 2019, on the same
terms with a fourteen days' notice with opportunity for a hearing
provided to the U.S. Trustee and any parties that may have a
security interest in the cash collateral. As part of the extension,
the Debtor will provide a new budget for any additional monthly
periods.

A full-text copy of the Order is available at

           http://bankrupt.com/misc/cob17-18643-243.pdf

                  About Visual Health Solutions

Headquartered in Fort Collins, Colorado, Visual Health Solutions,
Inc. -- http://www.visualhealthsolutions.com/-- creates multimedia
content, including medical animations, medical illustrations, and
interactive graphics for the healthcare industry. Visual Health
Solutions' multimedia medical library content includes 3D medical
animations, medical device animations, pharmaceutical MOA
animations, multimedia programs, medical illustrations, and
interactive anatomy models.  Visual Health partners with hospitals
to create new patient education content and pharmaceutical
companies to assist with sales training and product launch or
development.

Visual Health Solutions filed for Chapter 11 bankruptcy protection
(Bankr. D. Colo. Case No. 17-18643) on Sept. 18, 2017.  In the
petition signed by CEO Paul Baker, the Debtor estimated assets
between $100,000 and $500,000 and liabilities between $1 million
and $10 million.  

Judge Elizabeth E. Brown oversees the case.

Aaron A Garber, Esq., at Buechler & Garber, LLC, serves as the
Debtor's bankruptcy counsel to the Debtor.  Weinman & Associates,
is the Debtor's special investigation counsel.


WASHINGTON MUTUAL: Trust Bid Disallowing Claims of Executives OK'd
------------------------------------------------------------------
WMI Liquidating Trust filed a motion for an Order disallowing
claims of certain executive employees ("the Claimants"), allowing
the Trust to distribute the funds held in reserve for the Claimants
to other claimants, and dismissing the adversary proceeding dealing
with those claims. It is opposed by the Claimants, who have filed a
Motion seeking a ruling on whether payment of their claims is
allowed under applicable federal regulations.

Upon careful consideration, Bankruptcy Judge Mary F. Walrath grants
the Trust's motion and denies the Claimants' motion because the
Court finds that the Federal Deposit Insurance Corporation (FDIC)
has determined that none of the claims of the Claimants can be paid
under the applicable federal regulations and that the Court lacks
jurisdiction to review or modify that ruling.

The Claimants assert that certain of their claims were never
addressed by either of the FDIC determinations. Those claims arise
under the Debtors' Executive Officer Severance Plan (EOSP), the
WaMu Severance Plan, individual employment agreements including
Special Bonus Claims, and the Equity Incentive Plan. Because they
are entitled to those claims, they also contend that they are
entitled to their attorneys' fees as prevailing parties under state
law. In addition, one claimant, Anthony Vuoto, asserts that the
FDIC held that claims under the Debtors’ Executive Target
Retirement Income Plan (ETRIP) could be paid and that he did not
receive his payment.

The Trust contends that Vuoto is not entitled to any payment under
the express terms of the ETRIP plan. The Trust also argues that the
FDIC determinations specifically dealt with all of the other claims
of the Claimants and precluded any payment of them. It asserts that
no attorneys' fees are due to the Claimants because they are not
prevailing parties and because applicable state law and bankruptcy
law do not allow such claims.

The Court first notes that in its determination of the First
Payment Application, the FDIC specifically dealt with claims of the
settling Claimants arising under individual Employment Agreements,
Special Bonus Opportunity agreements, and the WaMu Severance Plan.
It found that those claims were governed by the golden parachute
regulations because they were contingent on termination of
employment which occurred after the Debtors were insolvent or filed
bankruptcy. The FDIC also ruled that "even if one or more of the
Agreements was exempt from Part 359, the global nature of the
settlements forming the basis of the Proposed Payments would
require a Part 359 application for the Payments as whole."

Similarly, in its decision on the Second Payment Application, the
FDIC expressly dealt with claims under Special Bonus Opportunity
agreements, individual employment agreements, and the Equity
Incentive Plan. In that decision, the FDIC ruled that payments
under the Equity Incentive Plan were barred by the golden parachute
regulations. It also stated that even if the Special Opportunity
Bonus claims of some of the Claimants might not be governed by Part
359, because some of the Claimants' other claims are covered by the
golden parachute regulations, no payments of any kind may be made
to the Claimants. This is expressly stated in the last sentence of
footnote 31 quoted by the Trust.

Therefore, the Court concludes that the rulings of the FDIC plainly
bar any payments by the Trust for any claims of the Claimants,
including claims under the EOSP, the WaMu Severance Plan, Special
Bonus Opportunity agreements, and the Equity Incentive Plan.

Regarding Vuoto's claim, the Court holds that Because Vuoto had no
Full Years of executive service, his Final Average Pay and his
Vested Percentage are both zero resulting in no benefit due under
the formula. Therefore, the Court concludes that Vuoto's claim for
an ETRIP benefit must be disallowed.

A copy of the Court's Memorandum Opinion dated Feb.1, 2019 is
available at:

     http://bankrupt.com/misc/deb08-12229-12584.pdf

                 About Washington Mutual

Based in Seattle, Washington, Washington Mutual Inc. --
http://www.wamu.com/-- was the holding company for Washington
Mutual Bank as well as numerous non-bank subsidiaries.

Washington Mutual Bank was taken over on Sept. 25, 2008, by U.S.
government regulators.  The next day, WaMu and its affiliate, WMI
Investment Corp., filed separate petitions for Chapter 11 relief
(Bankr. D. Del. 08-12229 and 08-12228, respectively).  WaMu owned
100% of the equity in WMI Investment.

When WaMu filed for protection from its creditors, it disclosed
assets of $32,896,605,516 and debts of $8,167,022,695.  WMI
Investment estimated assets of $500 million to $1 billion with zero
debts.

WaMu was represented in the Chapter 11 case by Brian Rosen, Esq.,
at Weil, Gotshal & Manges LLP in New York City; Mark D. Collins,
Esq., at Richards, Layton & Finger P.A. in Wilmington, Del.; and
Peter Calamari, Esq., and David Elsberg, Esq., at Quinn Emanuel
Urquhart Oliver & Hedges, LLP.  The Debtor tapped Valuation
Research Corporation as valuation service provider for certain
assets.

Fred S. Hodara, Esq., at Akin Gump Strauss Hauer & Fled LLP in New
York, and David B. Stratton, Esq., at Pepper Hamilton LLP in
Wilmington, Del., represented the Official Committee of Unsecured
Creditors. Stephen D. Susman, Esq., at Susman Godfrey LLP and
William P. Bowden, Esq., at Ashby & Geddes, P.A., represented the
Equity Committee.  The official committee of equity security
holders also tapped BDO USA as its tax advisor.  Stacey R.
Friedman, Esq., at Sullivan & Cromwell LLP and Adam G. Landis,
Esq., at Landis Rath & Cobb LLP in Wilmington, Del., represented
JPMorgan Chase, which acquired the WaMu bank unit's assets prior to
the Petition Date.

Records filed Jan. 24, 2012, say that Washington Mutual Inc.,
former owner of the biggest U.S. bank to fail, has spent $232.8
million on bankruptcy professionals since filing its Chapter 11
case in September 2008.

As reported in the Troubled Company Reporter on March 21, 2012, the
Debtors disclosed that their Seventh Amended Joint Plan of
Affiliated Debtors, as modified, and as confirmed by order, dated
Feb. 23, 2012, became effective, marking the successful completion
of the Chapter 11 restructuring process.


WILSON LAND: Capstone Buying Interest in Eastlake Property for $25K
-------------------------------------------------------------------
Wilson Land Properties, LLC, asks the U.S. Bankruptcy Court for the
Northern District of Ohio to authorize the sale of interest in the
vacant land on E. 357th Street in Eastlake, Ohio to Capstone
Development, LLC for $25,000.

There are encumbrances on the property as indicated from the
Commitment but it is in the best interest of the estate that the
property be sold free and clear of their interests.  Those
interests as set forth in the Commitment.

In order to provide adequate protection of any interests of those
parties, the Buyer will deposit the funds necessary to complete the
transaction with the escrow agent as set forth, the Debtor will
instruct the escrow agent to disperse from the sale proceeds an
amount sufficient to pay real estate taxes, and amounts owed to Tax
Ease Ohio in full and then the balance to RBS Citizens NA.

                   About Wilson Land Properties

Based in Mentor, Ohio, Wilson Land Properties, LLC, is the owner of
51 real estate properties having a total estimated value of $4.54
million.  Wilson Land Properties, LLC, based in Mentor, OH, filed a
Chapter 11 petition (Bankr. N.D. Ohio Case No. 18-10514) on Jan.
31, 2018.  In the petition signed by Richard M Osborne, managing
member, the Debtor disclosed $4.54 million in assets and $43.23
million in liabilities.  The Hon. Arthur I. Harris oversees the
case.  Glenn E. Forbes, Esq., at Forbes Law LLC, serves as
bankruptcy counsel to the Debtor.



WORK & SON: Funeraria Buying Bradenton Funeral Home for $800K
-------------------------------------------------------------
Work & Son, Inc., and affiliates ask the U.S. Bankruptcy Court for
the Middle District of Florida to authorize the sale of the real
property located at 5827 14th Street, Bradenton, Florida to
Funeraria Latina Emanuel, LLC and/or assigns for $800K.

The Debtors own and operate three funeral homes and three
cemeteries. Work & Son is the management company that manages the
affiliated Debtors but does not own any real property.  

The Debtors propose to sell the property, a funeral home that is no
longer operating.  They have received an offer to purchase such
property.  The parties executed their Commercial Contract for the
sale of the property.

The asset is encumbered by a mortgage held by Funeral Services
Acquisition Group, Inc. as collateral for certain pre-petition
settlement agreement.  Such mortgage also encumbers the Debtors'
real property located at 800 E. Druid Road, Clearwater, Florida
33756 and 2600 Gandy Boulevard, St. Petersburg, Florida 33702.
These two remaining locations are sufficient to provide adequate
collateral for Funeral Services' mortgage.

The Debtors are in the process of down-sizing its business in an
effort to maintain its business as a going concern.  As part of its
effort to down-size and avoid incurring additional expenses to
maintain the location, it is necessary to sell the property.  They
believe that the best and highest net recovery to the estate will
arise by selling said property.  The offer is the highest offer the
Debtors have received and they believe that it is the best offer it
will receive.

The Debtors ask authority to sell the assets free and clear of
liens.  All liens and encumbrances will then attach to the sale
proceeds.

The Debtors are not aware of any outstanding tax liens; however,
prepetition real estate taxes are owed on the real property and
will be paid at closing.  Any and all net sale proceeds will be
held in escrow by the Debtors' counsel awaiting further Order of
the Court.

The Debtors have submitted the offer to purchase to the Florida
Department of Financial Services.  The Florida Department of
Financial Services consents to such sale conditioned upon the sale
being for the real property only and no transfer of licensure is
included in the sale.

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

    http://bankrupt.com/misc/Work_&_Son_112_Sales.pdf

                         About Work & Son

Work & Son Inc. and its affiliates, privately-held companies in the
funeral services industry, sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. M.D. Fla. Lead Case No. 18-09917) on
Nov. 18, 2018.  At the time of the filing, Work & Son estimated
assets of less than $50,000 and liabilities in the same range.  The
Debtors tapped the Law Offices of Mary A. Joyner, PLLC as their
legal counsel.


XTAL INC: Seeks to Hire Apobridge International as Accountant
-------------------------------------------------------------
XTAL Inc. seeks approval from the U.S. Bankruptcy Court for the
Northern District of California to hire Apobridge International
Inc, as its accountant nunc pro tunc to December 21, 2018.

The firm will provide these services:

     a. assist the Debtor in maintaining its books and records;

     b. assist in liquidating claims against the Debtor and its
bankruptcy estate;

     c. complete tax work and other financial analyses required by
the Debtor;

     d. prepare income tax returns; and

     e. communicate with taxing authorities on behalf of the
Debtor.

David Ri Sun, a certified public accountant employed with Apobridge
International, attests that his firm is disinterested as that term
is defined in section 101(14) of the Bankruptcy Code.

Mr. Sun charges $80 per hour for bookkeeping, $180 per hour for tax
preparation, and $200 per hour for consulting work.

Apobridge International can be reached through:

     David Ri Sun
     Apogee International Inc.
     328 Elmwood Lane
     Hayward, CA 94541
     Phone: 408-661-5065
     Email: david@apobridge.com

                          About XTAL Inc.

XTAL Inc. -- http://www.xtalinc.com/-- is a designer and
manufacturer of semiconductor devices located in the Silicon
Valley.  It specializes in yield enhancement, software optimization
and hardware implementation targeting semiconductor ecosystem.

XTAL sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. N.D. Calif. Case No. 18-52770) on Dec. 17, 2018.  At the
time of the filing, the Debtor had estimated assets of $1 million
to $10 million and liabilities of $1 million to $10 million.  

The case has been assigned to Judge Elaine M. Hammond.  The Debtor
tapped Alston & Bird LLP as its legal counsel.


[*] Marc Abrams Joins Whiteford Taylor & Preston
------------------------------------------------
Whiteford Taylor & Preston on Feb. 11, 2019, disclosed that Marc
Abrams has joined the firm. Widely recognized as one of the
preeminent bankruptcy practitioners in the United States, Mr.
Abrams is also a leader in the burgeoning area of cross-border
restructurings.

"Marc is a true statesman of the bankruptcy bar," said Managing
Partner Martin Fletcher.  "His decision to join us is a tremendous
endorsement of our bankruptcy platform, and a signal moment for the
firm."

Mr. Abrams is experienced in complex chapter 11 cases and
non-judicial restructurings, principally on behalf of debtors.  He
also has extensive experience representing creditors' committees
and groups, opportunistic investors and lenders, as well as
substantial experience with restructurings involving foreign
insolvency regimes and related cases under the Bankruptcy Code,
including chapter 15 cases.

Paul Nussbaum, Chair of the firm's Bankruptcy Group, said, "Marc
and I were young lawyers together in New York in the early days of
the modern bankruptcy practice.  Since then, businesses of every
size and description have relied on bankruptcy restructurings, and
Whiteford has evolved into a leading bankruptcy practice.  Having
Marc in our New York and Delaware offices significantly enhances
and deepens our profile, nationally and internationally."

Consistently recognized by Chambers Global and Chambers USA as a
leading practitioner in Bankruptcy/Restructuring, Mr. Abrams has
been named to the Global M&A Network's 2017 "A-List" as one of the
top 100 restructuring & turnaround professionals.  The American
Lawyer named him "2009 Dealmaker of the Year."  He is a member of
the Board of Directors and a Fellow with the American College of
Bankruptcy.

"This is an opportunity for me to work with an exceptional
bankruptcy team," said Mr. Abrams, "and, in a very real sense,
return to my roots.  My legal career began in Delaware, and
Wilmington, in the years since, has become an important center of
bankruptcy activity."

                About Whiteford, Taylor & Preston

With over 170 attorneys, Whiteford, Taylor & Preston provides a
comprehensive range of sophisticated, cost-effective business law
and litigation services to clients ranging from innovative
start-ups to middle market companies to global enterprises.  Its
growing Mid-Atlantic footprint includes sixteen offices in
Delaware, D.C., Kentucky, Maryland, Michigan, New York,
Pennsylvania and Virginia.



[^] Recent Small-Dollar & Individual Chapter 11 Filings
-------------------------------------------------------
In re I & B Lee Group, LLC
   Bankr. S.D. Fla. Case No. 19-10889
      Chapter 11 Petition filed January 22, 2019
         See http://bankrupt.com/misc/flsb19-10889.pdf
         represented by: Barry S. Mittelberg, Esq.
                         BARRY S MITTELBERG, P.A.
                         E-mail: barry@mittelberglaw.com

In re Shun Ching Hsu
   Bankr. N.D. Ga. Case No. 19-51095
      Chapter 11 Petition filed January 22, 2019
         represented by: Rodney L. Eason, Esq.
                         THE EASON LAW FIRM
                         E-mail: reason@easonlawfirm.com

In re Myra Delartis Penny
   Bankr. N.D. Ill. Case No. 19-01754
      Chapter 11 Petition filed January 22, 2019
         Filed Pro Se

In re Tri-State Enterprises, LLC
   Bankr. N.D. Miss. Case No. 19-10292
      Chapter 11 Petition filed January 22, 2019
         See http://bankrupt.com/misc/msnb19-10292.pdf
         represented by: Craig M. Geno, Esq.
                         LAW OFFICES OF CRAIG M. GENO, PLLC
                         E-mail: cmgeno@cmgenolaw.com

In re Michael Leon Brock
   Bankr. N.D. Miss. Case No. 19-10293
      Chapter 11 Petition filed January 22, 2019
         represented by: Craig M. Geno, Esq.
                         LAW OFFICES OF CRAIG M. GENO, PLLC
                         E-mail: cmgeno@cmgenolaw.com

In re Nelson Wellness Center, Inc.
   Bankr. E.D.N.C. Case No. 19-00276
      Chapter 11 Petition filed January 22, 2019
         See http://bankrupt.com/misc/nceb19-00276.pdf
         represented by: Clayton W. Cheek, Esq.
                         The Law Offices of Oliver & Cheek, PLLC
                         E-mail: clayton@olivercheek.com

In re Plaza Patisserie, Inc.
   Bankr. E.D.N.Y. Case No. 19-40361
      Chapter 11 Petition filed January 22, 2019
         See http://bankrupt.com/misc/nyeb19-40361.pdf
         represented by: Douglas J Pick, Esq.
                         PICK & ZABICKI LLP
                         E-mail: dpick@picklaw.net

In re Jonathon Patrick Carroll
   Bankr. S.D.N.Y. Case No. 19-10194
      Chapter 11 Petition filed January 22, 2019
         represented by: Donald Neidhardt, Esq.
                         LAW OFFICE DONALD NEIDHARDT, PLLC
                         E-mail: info@neidhardtlaw.com

In re Joel A. Comulada Vargas
   Bankr. D.P.R. Case No. 19-00243
      Chapter 11 Petition filed January 22, 2019
         represented by: Isabel M. Fullana, Esq.
                         GARCIA ARREGUI & FULLANA PSC
                         E-mail: isabelfullana@gmail.com

In re Enrique Cardona Gonzalez and Evelyn Y. Moya Ortiz
   Bankr. D.P.R. Case No. 19-00244
      Chapter 11 Petition filed January 22, 2019
         represented by: Isabel M. Fullana, Esq.
                         GARCIA ARREGUI & FULLANA PSC
                         E-mail: isabelfullana@gmail.com

In re Jonathan Arroyo Muniz
   Bankr. D.P.R. Case No. 19-00247
      Chapter 11 Petition filed January 22, 2019
         represented by: Miriam Socorro Lozada Ramirez, Esq.
                         E-mail: miriamlozada@gmail.com

In re King Farms
   Bankr. W.D. Tenn. Case No. 19-10139
      Chapter 11 Petition filed January 22, 2019
         See http://bankrupt.com/misc/tnwb19-10139.pdf
         represented by: Thomas Harold Strawn, Jr., Esq.
                         STRAWN LAW FIRM
                         E-mail: tstrawn42@bellsouth.net

In re BBrands Group (The Colony), LLC
   Bankr. E.D. Tex. Case No. 19-40169
      Chapter 11 Petition filed January 22, 2019
         See http://bankrupt.com/misc/txeb19-40169.pdf
         represented by: Eric A. Liepins, Esq.
                         E-mail: eric@ealpc.com

In re Ronnie S. Guthrie
   Bankr. W.D. Va. Case No. 19-60122
      Chapter 11 Petition filed January 22, 2019
         represented by: Andrew S. Goldstein, Esq.
                         MAGEE GOLDSTEIN LASKY & SAYERS, P.C.
                         E-mail: agoldstein@mglspc.com

In re Gulf Coast Hospitality Group Inc.
   Bankr. M.D. Fla. Case No. 19-00534
      Chapter 11 Petition filed January 22, 2019
         Filed Pro Se

In re Tullat Mahmood and M. Noor Qureshi, LLC
   Bankr. D. Conn. Case No. 19-20080
      Chapter 11 Petition filed January 23, 2019
         See http://bankrupt.com/misc/ctb19-20080.pdf
         represented by: Sylvia D. Reid, Esq.
                         THE NEW GENERATION LAW CENTER, LLC
                         E-mail: nglcenter@gmail.com

In re Blue Chip Capital, DC, LLC
   Bankr.  D.D.C. Case No. 19-00062
      Chapter 11 Petition filed January 23, 2019
         See http://bankrupt.com/misc/dcb19-00062.pdf
         represented by: Steven H. Greenfeld, Esq.
                         COHEN, BALDINGER & GREENFELD LLC
                         E-mail: steveng@cohenbaldinger.com

In re Florida New Life Inc.
   Bankr. M.D. Fla. Case No. 19-00218
      Chapter 11 Petition filed January 23, 2019
         See http://bankrupt.com/misc/flmb19-00218.pdf
         represented by: Jason A. Burgess, Esq.
                         THE LAW OFFICES OF JASON A. BURGESS, LLC
                         E-mail: jason@jasonaburgess.com

In re Jack Alexander
   Bankr. S.D. Fla. Case No. 19-10963
      Chapter 11 Petition filed January 23, 2019
         represented by: Brian S. Behar, Esq.
                         E-mail: bsb@bgglaw.net

In re Sharon Salmon
   Bankr. E.D.N.Y. Case No. 19-40388
      Chapter 11 Petition filed January 23, 2019
         represented by: Nigel E. Blackman, Esq.
                         BLACKMAN & MELVILLE, PC
                         E-mail: efilenotice@bmlawonline.com

In re Alberto Roman
   Bankr. E.D.N.Y. Case No. 19-40395
      Chapter 11 Petition filed January 23, 2019
         represented by: Elio Forcina, Esq.
                         E-mail: forcinalaw@gmail.com

In re Darrin Allan Honnell
   Bankr. M.D. Tenn. Case No. 19-00387
      Chapter 11 Petition filed January 23, 2019
         represented by: LEFKOVITZ AND LEFKOVITZ, PLLC
                         E-mail: slefkovitz@lefkovitz.com

In re Mobility Sales of Saginaw LLC
   Bankr. N.D. Tex. Case No. 19-40276
      Chapter 11 Petition filed January 23, 2019
         See http://bankrupt.com/misc/txnb19-40276.pdf
         represented by: Joyce W. Lindauer, Esq.
                         JOYCE W. LINDAUER ATTORNEY, PLLC
                         E-mail: joyce@joycelindauer.com

In re John F. Phillips, Jr.
   Bankr. S.D. Tex. Case No. 19-10028
      Chapter 11 Petition filed January 23, 2019
         represented by: Shelby A Jordan, Esq.
                         JORDAN HYDEN WOMBLE CULBRETH & HOLZE, PC
                         E-mail: ecf@jhwclaw.com

In re MCP Real Estate Holding, LLC
   Bankr. S.D.W. Va. Case No. 19-30026
      Chapter 11 Petition filed January 23, 2019
         See http://bankrupt.com/misc/wvsb19-30026.pdf
         represented by: Andrew S. Nason, Esq.
                         PEPPER & NASON
                         E-mail: andyn@peppernason.com

In re BLS Genesis Network, Inc.
   Bankr. E.D.N.Y. Case No. 19-40416
      Chapter 11 Petition filed January 24, 2019
         See http://bankrupt.com/misc/nyeb19-40416.pdf
         represented by: David M. Lira, Esq.
                         E-mail: davidmlira@liralegal.com

In re CS Auto Parts, Inc.
   Bankr. E.D. Pa. Case No. 19-10414
      Chapter 11 Petition filed January 24, 2019
         See http://bankrupt.com/misc/paeb19-10414.pdf
         represented by: Mark K. Smith, Esq.
                         LAW OFFICES OF MARK K. SMITH
                         E-mail: markksmithlaw@aol.com

In re KQA 3217, LLC
   Bankr. D.R.I. Case No. 19-10101
      Chapter 11 Petition filed January 24, 2019
         Filed Pro Se

In re Timothy D. Semones and Susan C. Desko
   Bankr. D. Idaho Case No. 19-40057
      Chapter 11 Petition filed January 24, 2019
         represented by: Matthew Todd Christensen, Esq.
                         ANGSTMAN JOHNSON, PLLC
                         E-mail: mtc@angstman.com

In re Armen Mamulyan
   Bankr. C.D. Cal. Case No. 19-10197
      Chapter 11 Petition filed January 25, 2019
         represented by: Vahe Khojayan, Esq.
                         KG LAW, APC
                         E-mail: vahe@kglawapc.com

In re AA Varco Moving & Storage, Inc.
   Bankr. S.D. Fla. Case No. 19-11109
      Chapter 11 Petition filed January 25, 2019
         See http://bankrupt.com/misc/flsb19-11109.pdf
         represented by: Stan L. Riskin, Esq.
                         ADVANTAGE LAW GROUP, P.A.
                         E-mail: stan.riskin@gmail.com

In re JTW Family Foods LLC
   Bankr. E.D.N.Y. Case No. 19-40465
      Chapter 11 Petition filed January 25, 2019
         See http://bankrupt.com/misc/nyeb19-40465.pdf
         represented by: Lawrence Morrison, Esq.
                         MORRISON TENENBAUM, PLLC
                         E-mail: lmorrison@m-t-law.com

In re Cong. Bais Shlomo Menachem, Inc.
   Bankr. S.D.N.Y. Case No. 19-22128
      Chapter 11 Petition filed January 25, 2019
         Filed Pro Se

In re Savvy Chic Management, Inc.
   Bankr. E.D. Tex. Case No. 19-40196
      Chapter 11 Petition filed January 25, 2019
         See http://bankrupt.com/misc/txeb19-40196.pdf
         represented by: Eric A. Liepins, Esq.
                         E-mail: eric@ealpc.com

In re Clyde James Sutton, Jr. and Alice Carolyn Sutton
   Bankr. E.D. Tenn. Case No. 19-10325
      Chapter 11 Petition filed January 25, 2019
         represented by: Robert S. Peters, Esq.
                         SWAFFORD, PETERS, PRIEST & HALL
                         Email: dfloyd@spphlaw.com

In re Tullat Mahmood and M. Noor Qureshi, LLC
   Bankr. D. Conn. Case No. 19-20100
      Chapter 11 Petition filed January 27, 2019
         See http://bankrupt.com/misc/ctb19-20100.pdf
         represented by: Sylvia D. Reid, Esq.
                         THE NEW GENERATION LAW CENTER, LLC
                         E-mail: nglcenter@gmail.com

In re Brad Fenton and Amy Jo Fenton
   Bankr. D. Ariz. Case No. 19-00915
      Chapter 11 Petition filed January 28, 2019
         represented by: Pernell W. McGuire, Esq.
                         DAVIS MILES MCGUIRE GARDNER, PLLC
                         E-mail: pmcguire@davismiles.com

In re Laura Marie Sarkisian
   Bankr. C.D. Cal. Case No. 19-10850
      Chapter 11 Petition filed January 28, 2019
         Filed Pro Se

In re Lisa Ann Herman
   Bankr. D.D.C. Case No. 19-00071
      Chapter 11 Petition filed January 28, 2019
         Filed Pro Se

In re Global Fish Handlers Corporation
   Bankr. S.D. Fla. Case No. 19-11167
      Chapter 11 Petition filed January 28, 2019
         See http://bankrupt.com/misc/flsb19-11167.pdf
         represented by: Richard Siegmeister, Esq.
                         RICHARD SIEGMEISTER P.A.
                         E-mail: rspa111@att.net

In re 12011 NW 31 Drive, LLC
   Bankr. S.D. Fla. Case No. 19-11175
      Chapter 11 Petition filed January 28, 2019
         See http://bankrupt.com/misc/flsb19-11175.pdf
         represented by: Barry S. Mittelberg, Esq.
                         BARRY S MITTELBERG, P.A
                         E-mail: barry@mittelberglaw.com

In re Creative Solution Childcare Servies, Inc. d/b/a Camp Central
   Bankr. S.D. Fla. Case No. 19-11176
      Chapter 11 Petition filed January 28, 2019
         See http://bankrupt.com/misc/flsb19-11176.pdf
         represented by: Barry S. Mittelberg, Esq.
                         BARRY S MITTELBERG, P.A
                         E-mail: barry@mittelberglaw.com

In re Lazer Combat, LLC
   Bankr. E.D.N.Y. Case No. 19-70693
      Chapter 11 Petition filed January 28, 2019
         See http://bankrupt.com/misc/nyeb19-70693.pdf
         represented by: Michael G. McAuliffe, Esq.
                         LAW OFFICE OF MICHAEL G. MCAULIFFE
                         E-mail: mgmlaw@optonline.net

In re Naeem W. Butt
   Bankr. W.D.N.Y. Case No. 19-20076
      Chapter 11 Petition filed January 28, 2019
         represented by: David H. Ealy, Esq.
                         TREVETT, CRISTO, SALZER & ANDOLINA P.C.
                         E-mail: dealy@trevettcristo.com

In re William John Berman
   Bankr. D. Or. Case No. 19-60230
      Chapter 11 Petition filed January 28, 2019
         represented by: Nicholas J. Henderson, Esq.
                         MOTSCHENBACHER & BLATTNER, LLP
                         E-mail: nhenderson@portlaw.com

In re South Central Houston Action Council
   Bankr. S.D. Tex. Case No. 19-30371
      Chapter 11 Petition filed January 28, 2019
         See http://bankrupt.com/misc/txsb19-30371.pdf
         represented by: Nelson M Jones, III, Esq.
                         LAW OFFICE OF NELSON M. JONES III
                         E-mail: njoneslawfirm@aol.com

In re Gaetano Enterprises, LLC
   Bankr. W.D. Tex. Case No. 19-10115
      Chapter 11 Petition filed January 28, 2019
         See http://bankrupt.com/misc/txwb19-10115.pdf
         represented by: Stephen W. Sather, Esq.
                         BARRON & NEWBURGER, P.C.
                         E-mail: ssather@bn-lawyers.com

In re Rader Lodge, Inc
   Bankr.  D. Kan. Case No. 19-10128
      Chapter 11 Petition filed January 29, 2019
         See http://bankrupt.com/misc/ksb19-10128.pdf
         represented by: Edward J. Nazar, Esq.
                         HINKLE LAW FIRM, L.L.C.
                         E-mail: ebn1@hinklaw.com

In re Sunny 175 Corp
   Bankr. E.D.N.Y. Case No. 19-40538
      Chapter 11 Petition filed January 29, 2019
         Filed Pro Se

In re Rubber Soul Brewing Company, LLC
   Bankr. M.D. Pa. Case No. 19-00359
      Chapter 11 Petition filed January 29, 2019
         See http://bankrupt.com/misc/pamb19-00359.pdf
         represented by: Lawrence V. Young, Esq.
                         CGA LAW FIRM
                         E-mail: lyoung@cgalaw.com

In re San Antonio SCC, LLC
   Bankr. N.D. Tex. Case No. 19-30261
      Chapter 11 Petition filed January 29, 2019
         See http://bankrupt.com/misc/txnb19-30261.pdf
         represented by: Trey Andrew Monsour, Esq.
                         POLSINELLI PC
                         E-mail: TMonsour@Polsinelli.com

In re Hunt Control Solutions LLC
   Bankr. N.D. Tex. Case No. 19-40335
      Chapter 11 Petition filed January 29, 2019
         See http://bankrupt.com/misc/txnb19-40335.pdf
         represented by: Christopher J. Moser, Esq.
                    QUILLING SELANDER LOWNDS WINSLETT & MOSER
                         E-mail: cmoser@qslwm.com


In re Yonas Zegeye
   Bankr. D. Md. Case No. 19-11156
      Chapter 11 Petition filed January 29, 2019
         represented by: Steven H. Greenfeld, Esq.
                         COHEN, BALDINGER & GREENFELD, LLC
                         E-mail: steveng@cohenbaldinger.com

In re Paul Hercules Davidson
   Bankr. D. Nev. Case No. 19-10455
      Chapter 11 Petition filed January 29, 2019
         represented by: Malcolm P. Lavergne, Esq.
                         MALCOLM P. LAVERGNE & ASSOCIATES
                         E-mail: mlavergne@lavergnelaw.com

In re John Stoddart and Helen Powell-Stoddart
   Bankr. N.D. Ala. Case No. 19-80272
      Chapter 11 Petition filed January 30, 2019
         represented by: Tazewell Shepard, Esq.
                         TAZEWELL SHEPARD, P.C.
                         E-mail: taze@ssmattorneys.com

In re Fernando Hernandez and Esther Hernandez
   Bankr. C.D. Cal. Case No. 19-10959
      Chapter 11 Petition filed January 30, 2019
         represented by: Lionel E. Giron, Esq.
                         LAW OFFICES OF LIONEL E GIRON
                         E-mail: ecf@lglawoffices.com

In re Barry P. Sgarrella
   Bankr. N.D. Cal. Case No. 19-30101
      Chapter 11 Petition filed January 30, 2019
         represented by: Craig K. Welch, Esq.
                         LAW OFFICE OF CRAIG K. WELCH
                         E-mail: cwelch@craigwelchlegal.com

In re Sima Yazdani
   Bankr. N.D. Cal. Case No. 19-40236
      Chapter 11 Petition filed January 30, 2019
         represented by: Marc Voisenat, Esq.
                         LAW OFFICES OF MARC VOISENAT
                         E-mail: marcvoisenatlawoffice@gmail.com

In re Touchdown, LLC
   Bankr. D. Md. Case No. 19-11248
      Chapter 11 Petition filed January 30, 2019
         See http://bankrupt.com/misc/mdb19-11248.pdf
         represented by: Jasmin Marie Torres, Esq.
                         TORRES & ASSOCIATES, LLC
                         E-mail: Landsettlements@aol.com

In re Val El Salon And Day Spa LLC
   Bankr. E.D.N.Y. Case No. 19-40589
      Chapter 11 Petition filed January 30, 2019
         See http://bankrupt.com/misc/nyeb19-40589.pdf
         represented by: Lawrence Morrison, Esq.
                         MORRISON TENENBAUM, PLLC
                         E-mail: lmorrison@m-t-law.com

In re 888 Dining Corp. d/b/a Strokos Pizza and Deli Restaurant
   Bankr. E.D.N.Y. Case No. 19-40591
      Chapter 11 Petition filed January 30, 2019
         See http://bankrupt.com/misc/nyeb19-40591.pdf
         represented by: Lawrence Morrison, Esq.
                         MORRISON TENENBAUM, PLLC
                         E-mail: lmorrison@m-t-law.com

In re Back River Hope, Inc.
   Bankr. S.D.N.Y. Case No. 19-35155
      Chapter 11 Petition filed January 30, 2019
         See http://bankrupt.com/misc/nysb19-35155.pdf
         represented by: Michael D. Pinsky, Esq.
                         MICHAEL D. PINSKY, P.C.
                         E-mail: michael.d.pinsky@gmail.com

In re Irma Ivette Martinez Perez
   Bankr. D.P.R. Case No. 19-00414
      Chapter 11 Petition filed January 30, 2019
         represented by: Teresa M. Lube Capo, Esq.
                         LUBE & SOTO LAW OFFICES PSC
                         E-mail: lubeysoto@gmail.com

In re MMAN, LLC
   Bankr. S.D. Tex. Case No. 19-10036
      Chapter 11 Petition filed January 30, 2019
         represented by: Christopher Lee Phillippe, Esq.
                         LAW OFFICES OF PHILLIPPE & ASSOCIATES
                    E-mail: clphillippe@cameroncountylawyer.com

In re Ginger Spokane Inc.
   Bankr. E.D. Wash. Case No. 19-00235
      Chapter 11 Petition filed January 30, 2019
         See http://bankrupt.com/misc/waeb19-00235.pdf
         represented by: Timothy R Fischer, Esq.
                         WINSTON & CASHATT, LAWYERS
                         E-mail: trf@winstoncashatt.com

In re JTWW Inc.
   Bankr. E.D. Wash. Case No. 19-00236
      Chapter 11 Petition filed January 30, 2019
         See http://bankrupt.com/misc/waeb19-00236.pdf
         represented by: Timothy R Fischer, Esq.
                         WINSTON & CASHATT, LAWYERS
                         E-mail: trf@winstoncashatt.com


                            *********

Monday's edition of the TCR delivers a list of indicative prices
for bond issues that reportedly trade well below par.  Prices are
obtained by TCR editors from a variety of outside sources during
the prior week we think are reliable.  Those sources may not,
however, be complete or accurate.  The Monday Bond Pricing table
is compiled on the Friday prior to publication.  Prices reported
are not intended to reflect actual trades.  Prices for actual
trades are probably different.  Our objective is to share
information, not make markets in publicly traded securities.
Nothing in the TCR constitutes an offer or solicitation to buy or
sell any security of any kind.  It is likely that some entity
affiliated with a TCR editor holds some position in the issuers
public debt and equity securities about which we report.

Each Tuesday edition of the TCR contains a list of companies with
insolvent balance sheets whose shares trade higher than $3 per
share in public markets.  At first glance, this list may look like
the definitive compilation of stocks that are ideal to sell short.
Don't be fooled.  Assets, for example, reported at historical cost
net of depreciation may understate the true value of a firm's
assets.  A company may establish reserves on its balance sheet for
liabilities that may never materialize.  The prices at which
equity securities trade in public market are determined by more
than a balance sheet solvency test.

On Thursdays, the TCR delivers a list of recently filed
Chapter 11 cases involving less than $1,000,000 in assets and
liabilities delivered to nation's bankruptcy courts.  The list
includes links to freely downloadable images of these small-dollar
petitions in Acrobat PDF format.

Each Friday's edition of the TCR includes a review about a book of
interest to troubled company professionals.  All titles are
available at your local bookstore or through Amazon.com.  Go to
http://www.bankrupt.com/books/to order any title today.

Monthly Operating Reports are summarized in every Saturday edition
of the TCR.

The Sunday TCR delivers securitization rating news from the week
then-ending.

TCR subscribers have free access to our on-line news archive.
Point your Web browser to http://TCRresources.bankrupt.com/and use
the e-mail address to which your TCR is delivered to login.

                            *********

S U B S C R I P T I O N   I N F O R M A T I O N

Troubled Company Reporter is a daily newsletter co-published
by Bankruptcy Creditors Service, Inc., Fairless Hills,
Pennsylvania, USA, and Beard Group, Inc., Washington, D.C., USA.
Jhonas Dampog, Marites Claro, Joy Agravante, Rousel Elaine
Tumanda, Valerie Udtuhan, Howard C. Tolentino, Carmel Paderog,
Meriam Fernandez, Joel Anthony G. Lopez, Cecil R. Villacampa,
Sheryl Joy P. Olano, Psyche A. Castillon, Ivy B. Magdadaro, Carlo
Fernandez, Christopher G. Patalinghug, and Peter A. Chapman, Editors.

Copyright 2019.  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 ***