/raid1/www/Hosts/bankrupt/TCR_Public/190305.mbx          T R O U B L E D   C O M P A N Y   R E P O R T E R

              Tuesday, March 5, 2019, Vol. 23, No. 63

                            Headlines

230 GOSHEN INVESTMENT: Voluntary Chapter 11 Case Summary
379 HORSEBLOCK: Seeks Authority to Use Cash Collateral
6 VIA PARADISO: Ch. 11 Plan Deemed Effective
870 MIDDLE ISLAND: Seeks Authorization to Use Cash Collateral
A P VENDING: May Use 1st Ipswich Bank Cash Collateral Until April 5

ADI LIQUIDATION: Bankr. Court Disallows R. Neff, et al.'s Claims
ADVANCED PATIENT: Case Summary & 20 Largest Unsecured Creditors
AFFORDABLE CARE: Moody's Cuts CFR to Caa1 & Sr. Sec. Rating to B3
AIMIA INC: S&P Withdraws 'BB-' Issuer Credit Rating
ALEX CHRISTOPHER ISHERWOOD: Objections to Banks' Claims Overruled

AMADO AMADO: April 24 Hearing on Disclosure Statement
AMERICAN RANCH: Disclosures OK'd; April 25 Plan Hearing Set
ANDREOLA TERAZZO: April 3 Plan Confirmation Hearing
ASPEN VILLAGE: Says PCO Appointment Not Necessary
BEAUTY BRANDS: Sets Sales Procedures for De Minimis Assets

BEAVEX HOLDING: Hires Mr. Van der Wiel of S3 Advisors as CRO
BEAVEX HOLDING: Hires Stretto as Administrative Advisor
BEAVEX HOLDING: Seeks to Hire Young Conaway as Counsel
BLACKWATER TECHNOLOGIES: Seeks Authorization to Use Cash Collateral
BLANN FARMS: Court OK's Plan Outline; April 24 Plan Hearing

BRIGGS & STRATTON: S&P Lowers ICR to 'BB-', Outlook Stable
CAGUAS COPY: Taps Gratacos Law Firm as Legal Counsel
CAMPUS EDGE: U.S. Trustee Unable to Appoint Committee
CARE INITIATIVES: S&P Places 'BB+' ICR on CreditWatch Negative
CASA SYSTEMS: S&P Puts BB- ICR on Watch Neg. on Weak 2018 Results

CC CARE: To File Ch. 11 Plan of Liquidation by March 8
CCS ONCOLOGY: Interim Cash Collateral Hearing Continued to March 6
CEDAR FAIR: Moody's Affirms 'Ba3' CFR, Outlook Remains Stable
CENTRAL MOTORCYCLE: Unsecureds to be Paid in Full in 12 Months
CFO MANAGEMENT: Hires Mr. Perkins of SierraConstellation as CRO

CFO MANAGEMENT: U.S. Trustee Forms 5-Member Committee
CHARLOTTE RUSSE: Sets Bidding Procedures for All Assets
COLLEEN & TOM: Seeks to Hire CRET LLC as Auctioneer
COMPLETION INDUSTRIAL: Selling Marshfield Industrial Site for $2.5M
CONCISE INC: Taps Wolff & Orenstein as Legal Counsel

COPPER CANYON: Hires Lewis Roca as Special Counsel
CORRIDOR MEDICAL: Quality of Lab Services Declined, PCO Says
COZY COTTAGES: Case Summary & 20 Largest Unsecured Creditors
CURAE HEALTH: MSDOM Objects to Disclosure Statement
DANICA ASSOCIATES: April 23 Disclosure Statement Hearing

DENTALCORP HEALTH: Moody's Affirms 'B3' CFR, Outlook Stable
DIABETIC SOLUTIONS: Hires E. Foy McNaughton as Attorney
DIABETIC SOLUTIONS: Seeks Authorization to Use Cash Collateral
DILLE FAMILY: Court Dismisses Chapter 11 Bankruptcy Case
DITECH HOLDING: U.S. Trustee Forms 7-Member Committee

DLS CHICKEN: Court Approves Disclosure Statement, Confirms Plan
DOVETAIL GALLERY: Hires Knox McLaughlin as Special Counsel
EASTLAKE INVESTMENTS: Hires Border Law as Counsel
ELECTRONIC SERVICE: Has Permission to Pay Prepetition Payroll
ELECTRONIC SERVICE: Taps William E. Carter as Legal Counsel

EXCELETECH COATING: Cash Collateral Use Denied as Moot
FILBIN LAND: Files 2nd Supplement to 1st Amended Disclosures
FNJCC CORP: Hires Cynthia I. Garcia Fraticelli as Accountant
FULCRUM EXPLORATION: Seeks Access to Cash Through Plan Confirmation
HORNBLOWER HOLDCO: S&P Affirms 'B' ICR, Outlook Stable

HY-TECH PLUMBING: Seeks Authority to Use Cash Collateral
INNOVATIVE MATTRESS: Committee Hires Kelley Drye as Co-Counsel
INNOVATIVE MATTRESS: Panel Hires Bingham Greenebaum as Counsel
INNOVATIVE MATTRESS: Panel Hires Province as Financial Advisor
INVERSIONES CARIBE: Condado Prohibits Continued Cash Collateral Use

IOWA FERTILIZER: S&P Raises Debt Rating on Tax-Exempt Bonds to B+
JAKPA HEALTHCARE: Permitted to Use Cash Collateral Through July 31
JDR CONSULTING: Seeks Authorization to Use IRS Cash Collateral
JOHNNY HANNA: Seeks Authorization to Use Cash Collateral
KINNEY FARMS: U.S. Trustee Unable to Appoint Committee

KOSTAS ROUSTAS: Karistos Buying Mount Laurel Properties for $2M
LAKOTA INC: Seeks Authorization on Cash Collateral Use
LE DIETRICH: Austin Miller Offers $601K for Kendallville Properties
LINDA THE BRA LADY: April 4 Plan, Disclosure Statement Hearing
LINDA'S CHERRY: Plan, Disclosure Statement Hearing Set for April 4

MASSENGILL INVESTMENTS: Payment to Unsecureds Increased to 30%
MAXUS ENERGY: Court Rejects Repsol Bid for Abstention
MEDIACOM COMMUNICATIONS: Moody's Hikes CFR to Ba1, Outlook Stable
MIKE & HENRY: Has Until March 22 to File Plan, Disclosure Statement
MORGAN'S MAIDS: Plan Outline Approved; April 2 Plan Hearing Set

MS Z HOLDINGS: Plan and Disclosures Hearing Set for April 16
MUNN WORKS: Unsecureds to Get $26K in 4 Annual Payments
NATHAN'S FAMOUS: S&P Raises ICR to 'B' on Improved Cash Flow
NAVEGAR NETWORK: Hires McConnell Valdes as Bankruptcy Counsel
OLD REDFORD ACADEMY, MI: S&P Alters Rev. Bond Outlook to Negative

PANTHER BF: Moody's Assigns B1 CFR & Ba3 Sr. Unsec. Debt Rating
PHENIX TRANSPORTATION: Image Buying 10 Volvo Trucks for $65K Each
PHILLIP JONES: Archstone Buying Brooklyn Property for $1.9 Million
PIERSON LAKES: Hires Citrin Cooperman as Expert Witness
PRESERBA-COMPANIA: Condado Wants to Prohibit Cash Collateral Use

RAYCO MACHINE: U.S. Trustee Unable to Appoint Committee
RESOLUTE ENERGY: Fitch Withdraws 'B-' LT IDR, Outlook Positive
RICHLAND FARMS: U.S. Trustee Unable to Appoint Committee
RK & GROUP: Has Authorization to Use TCF Cash Collateral
SABIR PROPERTIES: Pa. DEP Objects to Disclosure Statement

SAMARITAN COMMUNITY: Eighth Cash Collateral Order Entered
SHAFFER & ASSOCIATES: Provides Update on Unpaid Claims in New Plan
SHOE SHIELDS: Trustee Seeks to Hire Jeff Wright as Accountant
SHREEDEVI AA: Court OK's Disclosures, Confirms Amended Plan
SKYMARK PROPERTIES: Bankr. Court Tosses Cash Collateral Bid

SKYMARK PROPERTIES: Court Junks Joint Ch. 11 Bankruptcy Cases
SNAP LINE: VM Trustee Seeks for Ch. 11 Trustee Appointment
SPECIALTY RETAIL: Fba Files Objection to Disclosure Statement
SUMMIT FINANCIAL: Court Rejects Amended Plan Outline
SWIFT STAFFING: Plan Outline Hearing Scheduled for April 25

SYNERGY PHARMACEUTICALS: Chubb Companies Object to Plan Outline
TRIDENT CRATING: Seeks to Hire Margaret M. McClure as Counsel
UPPER CUTS: Amends Proposal to Use Suntrust Cash Collateral
UPPER CUTS: Cash Use Denied for Non-Compliance of Bankr. Rules
VEHICLE ALIGNMENT: May Continue Cash Collateral Us Until March 12

VERESE MIDSTREAM: Moody's Alters Outlook on Ba3 CFR to Negative
VISTA RIDGE: Case Summary & 20 Largest Unsecured Creditors
WELD NORTH: Moody's Affirms 'B2' CFR, Outlook Stable
WESTMORELAND COAL: Files Amended Joint Chapter 11 Plan
WILSON LAND: Christopher Collins Buying Mentor Property for $110K

WOODLAWN COMMUNITY: Unsecureds to Get 15% Over 5 Yrs at 3%
[*] Andrew Sorkin Joins Latham & Watkins' Insolvency Practice
[*] Bankruptcy-Administration Firm Stretto Acquires CINgroup
[^] Large Companies with Insolvent Balance Sheet

                            *********

230 GOSHEN INVESTMENT: Voluntary Chapter 11 Case Summary
--------------------------------------------------------
Debtor: 230 Goshen Investment Group, LLC
        4483 Lionshead Circle
        Lithonia, GA 30038

Business Description: 230 Goshen Investment is a privately held
                      company in  Lithonia, Georgia that is
                      engaged in the residential building
                      construction business.

Chapter 11 Petition Date: March 4, 2019

Court: United States Bankruptcy Court
       Northern District of Georgia (Atlanta)

Case No.: 19-53479

Debtor's Counsel: Will B. Geer, Esq.
                  WIGGAM & GEER, LLC
                  Suite 1245
                  50 Hurt Plaza SE
                  Atlanta, GA 30303
                  Tel: (678) 587-8740
                  Fax: (404) 287-2767
                  E-mail: wgeer@wiggamgeer.com

Estimated Assets: $0 to $50,000

Estimated Liabilities: $1 million to $10 million

The petition was signed by Curtis Dexter Hull, president.

The Debtor filed an empty list of its 20 largest unsecured
creditors.

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

           http://bankrupt.com/misc/ganb19-53479.pdf


379 HORSEBLOCK: Seeks Authority to Use Cash Collateral
------------------------------------------------------
379 Horseblock Produce Corp. seeks authority from the U.S.
Bankruptcy Court for the Eastern District of New York to utilize
its cash collateral and to pay pre-petition wages.

The Debtor requires access to cash in order to operate and pay for
the daily business operations, pay its employees, advertising
budget, rents, insurance, utility payments. The Debtor seeks
authorization to honor prepetition obligations owed to its
employees (approximately $29,000) -- earned by such individuals
within 15 days before the Petition Date -- in the amounts not to
exceed, on average, $750 per employee.

At present, the Debtor's secured debt owed to Key Food Stores
Co-Operative, Inc., is approximately $2,520,000.  Key Food holds a
security interest in all of the Debtor's assets. 870 Produce Corp.
which sold assets to the Debtor in 2016 was granted a subordinate
security interest in all of the Debtor's assets.

The Debtor proposes to grant Key Food and 870 Produce, for their
respective ratable benefit, a valid, binding, enforceable and
automatically perfected lien, security interest, and subordinately
to 870 Produce in all of the Debtor's presently owned or hereafter
acquired property and assets, whether such property and assets were
acquired by the Debtor before or after the Petition Date, whether
real or personal, tangible or intangible, wherever located, and the
proceeds and products thereof, to the extent that their
Pre-Petition Collateral is used by the Debtor.

The Debtor further proposes to provide that the Adequate Protection
Lien will be subject to liens and other interests in the property
of the Debtor's estate existing as of the Petition Date that are
(i) valid, enforceable and not subject to avoidance by any trustee
under the Bankruptcy Code; and (ii) senior under applicable
non-bankruptcy law to, encumber assets not encumbered by Key Food's
lien and 870 Produce's lien in the Pre-Petition Collateral as of
the Petition Date.

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

           http://bankrupt.com/misc/nyeb19-71009-4.pdf

                     About 870 Middle Island
                        and 379 Horseblock

870 Middle Island Produce Corp. operates a supermarket at 868
Middle Country Road, Middle Island, New York.  Affiliate 379
Horseblock Produce Corp. operates a supermarket at 379 Horseblock
Road, Farmingville, New York.

870 Middle Island Produce Corp. and 379 Horseblock Produce Corp.
filed voluntary petitions seeking relief under Chapter 11 of the
Bankruptcy Code (Bankr. Case Nos. 19-71008 and 19-71009) on Feb.
11, 2019.  In the petitions signed by David Corona, president, each
of the Debtors estimated up to $50,000 in assets and $1 million to
$10 million in liabilities.

The Case No. 19-71008 is assigned to Judge Alan S. Trust and Case
No. 19-71009 is assigned to Judge Robert E. Grossman.

The Debtors tapped Marc A. Pergament, Esq. at Weinberg Gross &
Pergament LLP, as counsel.


6 VIA PARADISO: Ch. 11 Plan Deemed Effective
--------------------------------------------
As of February 22, 2019, all conditions precedent to the
effectiveness of 6 Via Paradiso, LLC's First Amended Plan of
Reorganization, as confirmed by the Order Confirming Debtor's Plan
of Reorganization, entered on March 1, 2019, have been met, and
therefore, the Effective Date of the Debtor's Plan is March 1,
2019, for all purposes.

Under the First Amended Plan, Class 2: General Unsecured Claims are
impaired. Class 2 shall receive payment of 5% of each Allowed Claim
in cash as soon as reasonably practicable after the later of (i)
the Effective Date of the Plan, (ii) the date such Class 2 Claim
becomes Allowed, or (iii) such other date as may be ordered by the
Bankruptcy Court.

Class 1: Chase Bank Secured Claim are impaired. Class 1 shall
receive monthly principal and interest payments in the amount of
$1,539.29, which payments are based upon the Stipulated value of
the Property being $250,000, with payments amortized over a term of
30 years, at a fixed rate of 6.25% per annum, such payments to
commence as soon as reasonably practicable after the later of (i)
the effective date of the Plan or (iii) such other date as may be
ordered by the Bankruptcy Court, and to be due on the same date
each month thereafter, until paid in full.

On and after the Effective Date, Reorganized Debtor’s parent
company and managing member, 365 REAL ESTATE INVESTMENT, LLC, will
add substantial new value to Reorganized Debtor by infusing
Reorganized Debtor with the necessary funds to restore the Real
Property to habitable conditions, which Debtor projects will cost
approximately $210,000.00.

A redlined version of the First Amended Disclosure Statement dated
February 21, 2019, is available at https://tinyurl.com/y56fcsyu
from PacerMonitor.com at no charge.

                   About 6 Via Paradiso

6 Via Paradiso, LLC, sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Nev. Case No. 17-16658) on Dec. 14,
2017.  At the time of the filing, the Debtor estimated assets of
less than $500,000 and liabilities of less than $1 million.  Judge
Laurel E. Davis presides over the case.  The Debtor tapped Andersen
Law Firm, Ltd. as its legal counsel.


870 MIDDLE ISLAND: Seeks Authorization to Use Cash Collateral
-------------------------------------------------------------
870 Middle Island Produce Corp. seeks authorization from the U.S.
Bankruptcy Court for the Eastern District of New York to utilize
its cash collateral and to pay pre-petition wages.

The Debtor requires access to cash in order to operate and pay for
the daily business operations, pay its employees, advertising
budget, rents, insurance, utility payments. The Debtor seeks
authorization to honor prepetition obligations owed to its
employees (approximately $23,000) -- earned by such individuals
within 15 days before the Petition Date -- in the amounts not to
exceed, on average, $750 per employee.

At present, the Debtor's secured debt owed to Key Food Stores
Co-Operative, Inc. is approximately $2,200,000. Key Food holds a
security interest in all of the Debtor's assets. 870 Produce Corp.
which sold assets to the Debtor in 2016 was granted a subordinate
security interest in all of the Debtor's assets.

The Debtor proposes to grant Key Food and 870 Produce, for their
respective ratable benefit, a valid, binding, enforceable and
automatically perfected lien, security interest, and subordinately
to 870 Produce in all of the Debtor's presently owned or hereafter
acquired property and assets, whether such property and assets were
acquired by the Debtor before or after the Petition Date, whether
real or personal, tangible or intangible, wherever located, and the
proceeds and products thereof, to the extent that their
Pre-Petition Collateral is used by the Debtor.

The Debtor further proposes to provide that the Adequate Protection
Lien will be subject to liens and other interests in the property
of the Debtor's estate existing as of the Petition Date that are
(i) valid, enforceable and not subject to avoidance by any trustee
under the Bankruptcy Code; and (ii) senior under applicable
non-bankruptcy law to, encumber assets not encumbered by Key Food's
lien and 870 Produce's lien in the Pre-Petition Collateral as of
the Petition Date.

In addition, the Debtor will undertake to continue to keep the
collateral fully insured against all loss, peril and hazard and
will make Key Food and 870 Produce as additional insured in any
such insurance policy maintained by the Debtor as to the
collateral. The Debtor will also timely pay any and all undisputed
post-petition taxes, assessments and governmental charges with
respect to the collateral as provided for under the Loan Documents.
The Debtor also agrees to provide Key Food the right to inspect,
audit, examine, check, make copies of or extract from the books and
records of the Debtor and monitor the collateral.

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

          http://bankrupt.com/misc/nyeb19-71008-4.pdf

                     About 870 Middle Island
                        and 379 Horseblock

870 Middle Island Produce Corp. operates a supermarket at 868
Middle Country Road, Middle Island, New York.  Affiliate 379
Horseblock Produce Corp. operates a supermarket at 379 Horseblock
Road, Farmingville, New York.

870 Middle Island Produce Corp. and 379 Horseblock Produce Corp.
filed voluntary petitions seeking relief under Chapter 11 of the
Bankruptcy Code (Bankr. Case Nos. 19-71008 and 19-71009) on Feb.
11, 2019.  In the petitions signed by David Corona, president, each
of the Debtors estimated up to $50,000 in assets and $1 million to
$10 million in liabilities.

The Case No. 19-71008 is assigned to Judge Alan S. Trust and Case
No. 19-71009 is assigned to Judge Robert E. Grossman.

The Debtors tapped Marc A. Pergament, Esq. at Weinberg Gross &
Pergament LLP, as counsel.



A P VENDING: May Use 1st Ipswich Bank Cash Collateral Until April 5
-------------------------------------------------------------------
The Hon. Frank J. Bailey of the U.S. Bankruptcy Court for the
District of Massachusetts authorized A P Vending and Amusement Co.,
Inc., to utilize the cash collateral of First Ipswich Bank on an
interim basis until April 5, 2019, consistent with the budget.

A continued hearing on the use of cash collateral will be held on
April 2, 2019 at 11:30 a.m.

Pursuant to the approved Budget, the Debtor projects total cash
disbursements of approximately $294,921 covering the period
commencing Feb. 1, 2019 through April 30, 2019.

First Ipswich Bank is granted a valid, binding, enforceable and
perfected replacement lien and continuing security interest in and
to all property of the kind presently securing the Debtor's
obligations to First Ipswich Bank, but only to the extent of the
validity, perfection, priority, sufficiency and enforceability of
First Ipswich Bank's prepetition security interests, and not more
than any post-petition diminution of the value of the Bank's
interest in such property. Said lien will specifically not extend
to any post-petition avoidance recoveries. The replacement lien
will maintain the same priority, validity and enforceability as the
prepetition security interests of First Ipswich Bank in such
property.

In addition, on or before the 10th of each month, the Debtor will
pay to First Ipswich Bank $2,690.35. The Debtor will continue to
insure all its assets and name First Ipswich Bank as loss payee,
and the Debtor will not diminish the position of First Ipswich Bank
and will maintain all assets consistent with its prepetition
practice.

The Debtor will submit, on or before March 29, 2019, a three-month
budget projection demonstrating how the cash collateral will be
utilized and a comparison of the previously submitted budget to the
Debtor's actual use of cash collateral through and including June
30, 2019.

A full-text copy of the Order is available at

            http://bankrupt.com/misc/mab18-13970-108.pdf

                   About A P Vending and Amusement

A P Vending and Amusement Co., Inc., sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. D. Mass. Case No.
18-13970) on Oct. 23, 2018.  In the petition signed by its
president Christos A. Pechilis, the Debtor estimated assets of less
than $50,000 and liabilities of less than $500,000.  Judge Frank J.
Bailey oversees the case.  The Debtor tapped the Law Office of
Timothy M. Mauser as its legal counsel.


ADI LIQUIDATION: Bankr. Court Disallows R. Neff, et al.'s Claims
----------------------------------------------------------------
Bankruptcy Judge Kevin J. Carey sustained ADI Liquidation, Inc. and
affiliates' objection to the no liability custodial account claims
filed by Richard Neff, Stephen Bokser and Rose-WR Partners, LP.

The Claimants are responsible for alleging facts specific to
support a legal basis for a claim. If the assertions meet this
standard, then the claims are prima facie valid pursuant to
Bankruptcy Rule 3O01(f). When an objection is filed, the objecting
party bears the burden of presenting sufficient evidence to
overcome the presumed validity and amount of the claim. If the
objecting party overcomes the prima facie validity of the claim,
then the burden shifts back to the claimant to prove the validity
of the claim by a preponderance of the evidence.

The Claimants have demonstrated the prima facie validity of their
claim under Bankruptcy Rule 3001. But the Debtors have overcome the
presumption of prima facie validity by presenting evidence,
supported by the declaration of Valerie E. DePiro, which states
that the funds in the Custodial Account were exhausted pursuant to
the Custodial Account Order, and any reversionary interests were
valued at $0. The Debtors further supported their Objection by
providing the second declaration of Ms. DePiro, which describes in
detail how the Custodial Account funds were exhausted in accordance
with the terms of the Custodial Account Order.

The Claimants offered no credible evidence whatsoever and no reason
to doubt the accuracy or credibility of the DePiro declarations.
Ms. DePiro was present in the courtroom at the Oct. 23, 2018
hearing, and was cross-examined by the Claimants' counsel.

The No Liability Custodial Account Claims do not assert claims for
alleged breach of the Frozen Plan Agreement; each provides that the
sole basis of their claims is for a reversionary interest. The
Claimants neither allege specific facts nor present evidence
showing a breach in the Frozen Plan Agreement. Aside from the bald
assertion in Claimants' response that there was a breach, evidence
of a breach was not provided, neither in the Claimants' response
nor in the claims themselves.

In sum, the Court concludes that the Debtors have presented ample
evidence demonstrating the duly authorized exhaustion of the
Custodial Account. The Claimants have not reciprocated with any
evidence to the contrary. The Debtors' objection is sustained and
the claims are disallowed.

A copy of the Court's Memorandum dated Feb. 22, 2019 is available
at:

     http://bankrupt.com/misc/deb14-12092-449.pdf

             About Associated Wholesalers

Founded in 1962 and headquartered in Robesonia, Pennsylvania,
Associated Wholesalers Inc. serviced 800 supermarkets, specialty
stores, convenience stores and superettes with grocery, meat,
produce, dairy, frozen foods and general merchandise/health and
beauty care products. AWI, with distribution facilities in
Robesonia, Pennsylvania, and York, Pennsylvania, served the
mid-Atlantic United States. AWI is owned by its 500 retail members,
who in turn operate supermarkets. AWI had 1,459 employees.

White Rose Inc. is a food wholesaler and distributor serving the
greater New York metropolitan area. The company traces its origins
to 1886, when brothers Joseph and Sigel Seeman founded Seeman
Brothers & Doremus to provide grocery deliveries throughout New
York City. White Rose carries out its operations through three
leased warehouse and distribution centers, two of which area
located in Carteret, New Jersey, and one in Woodbridge, New Jersey.
White Rose has 777 employees.

Associated Wholesalers and its affiliates sought Chapter 11
bankruptcy protection on Sept. 9, 2014, to sell their assets under
11 U.S.C. Sec. 363 to C&S Wholesale Grocers, absent higher and
better offers. The Debtors were granted joint administration of
their Chapter 11 cases for procedural purposes, under the lead case
of AWI Delaware, Inc., Bankr. D. Del. Case No. 14-12092.

As of the Petition Date, the Debtors owed the Bank Group
(consisting of lenders, Bank of America, N.A., Bank of American
Securities LLC as sole lead arranger and joint book runner, Wells
Fargo Capital Finance, LLC as joint book runner and syndication
agent, and RBS Capita, as documentation agent) an aggregate
principal amount of not less than $131,857,966 (inclusive of
outstanding letters of credit), plus accrued interest. The Debtors
estimate trade debt of $72 million. AWI Delaware disclosed $11,440
in assets and $125,112,386 in liabilities as of the Chapter 11
filing.

Saul Ewing LLP and Rhoads & Sinon LLP serve as legal advisors to
the Debtors, Lazard Middle Market serves as financial advisor, and
Carl Marks Advisors as restructuring advisor to AWI. Carl Marks'
Douglas A. Booth has been tapped as chief restructuring officer.
Epiq Systems serves as the claims agent.

The Official Committee of Unsecured Creditors is represented by
David B. Stratton, Esq., and Evelyn J. Meltzer, Esq., at Pepper
Hamilton, LLP, in Wilmington, Delaware; and Mark T. Power, Esq.,
and Christopher J. Hunker, Esq., at Hahn & Hessen LLP, in New
York.

The Committee also has retained Capstone Advisory Group, LLC,
together with its wholly-owned subsidiary Capstone Valuation
Services, LLC, as its financial advisors.

The Troubled Company Reporter, on Nov. 5, 2014, reported that the
Bankruptcy Court authorized Associated Wholesalers to sell
substantially all of its assets, including their White Rose grocery
distribution business, to C&S Wholesale Grocers, Inc. The C&S
purchase price consists of the lesser of the amount of the bank
debt, which totals about $18.1 million and $152 million, plus other
liabilities, which amount is valued at $194 million. C&S, according
to Bill Rochelle and Sherri Toub, bankruptcy columnists for
Bloomberg News, ended up paying $86.5 million more cash to be
anointed as the winner at the auction.

Associated Wholesalers, which changed its name to AWI Delaware,
Inc., prior to the approval of the sale. AWI Delaware notified the
Bankruptcy Court on Nov. 12, 2014, that closing occurred in
connection with the sale of their assets to C&S. AWI Delaware then
changed its name to ADI Liquidation, Inc., following the closing of
the sale.

As reported in the Feb. 29 edition of the TCR, ADI Liquidation,
Inc., f/k/a AWI Delaware, Inc., filed with the U.S. Bankruptcy
Court for the District of Delaware a Chapter 11 plan of liquidation
and an accompanying disclosure statement.

The TCR reported on July 29, 2016, that ADI Liquidation, Inc., et
al., filed with the U.S. Bankruptcy Court for the District of
Delaware a disclosure statement relating to the first amended
Chapter 11 plan of liquidation. The Disclosure Statement is
available at http://bankrupt.com/misc/deb14-12092-3063.pdf  

The TCR, on Oct. 19, 2016, reported that the U.S. Bankruptcy Court
for the District of Delaware confirmed the modified second amended
Chapter 11 plan of liquidation of ADI Liquidation Inc. fka AWI
Delaware and its debtor-affiliates.


ADVANCED PATIENT: Case Summary & 20 Largest Unsecured Creditors
---------------------------------------------------------------
Debtor: Advanced Patient Advocacy, LLC
           dba A.P.A., LLC
        10015 Old Columbia Road, Suite B215
        Columbia, MD 21046

Business Description: Founded in 2000, Advanced Patient Advocacy
                      offers an integrated portfolio of services
                      that solves complex uncompensated care
                      challenges.  The Company provides
                      comprehensive enrollment and eligibility
                      services improving alignment of coverage
                      options to patient needs; multidisciplinary
                      service delivery to recover motor vehicle
                      accident, workers' compensation, and other
                      third-party liability claims; and
                      specialized advocacy services to help
                      patients qualify for Supplemental Security
                      Income (SSI) or Social Security Disability
                      Income (SSDI) benefits; workflow alignment
                      for A/R system conversions, small-balance
                      follow-up, In-State and Out-of-State
                      Medicaid, and Veterans Administration
                      accounts receivables.  For more information,
                      visit https://www.aparesults.com.

Chapter 11 Petition Date: March 4, 2019

Court: United States Bankruptcy Court
       District of Maryland (Baltimore)

Case No.: 19-12774

Debtor's Counsel: Lawrence Joseph Yumkas, Esq.
                  YUMKAS, VIDMAR, SWEENEY & MULRENIN, LLC
                  10211 Wincopin Circle, Suite 500
                  Columbia, MD 21044
                  Tel: (443) 569-0758
                  Fax: (410) 571-2798
                  E-mail: lyumkas@yvslaw.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Kevin A. Groner, chief executive
officer.

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/mdb19-12774.pdf


AFFORDABLE CARE: Moody's Cuts CFR to Caa1 & Sr. Sec. Rating to B3
-----------------------------------------------------------------
Moody's Investors Service downgraded Affordable Care Holding
Corp.'s ("ACH") Corporate Family Rating ("CFR") to Caa1 from B3,
its Probability of Default Rating to Caa1-PD from B3-PD and its
Senior Secured Bank Credit Facility ratings to B3 from B2. The
outlook is stable. The rating action follows the announced $350
million acquisition of DDS Dentures + Implant Solutions ("DDS"),
another dental service organization (DSO), which will be partially
funded with debt. The rating action concludes the review of ACH's
ratings initiated on February 20, 2019.

The downgrade of ACH's CFR to Caa1 reflects ACH's persistently high
financial leverage, which will increase moderately with the
acquisition, to roughly 8.0x. The downgrade also incorporates
integration risk related to the deal, which will significantly
increase revenue and is by far the largest acquisition to date.

The downgrade also reflects risks related to ACH's liquidity, which
is constrained by minimal cash balances and Moody's expectation for
negative free cash flow. Further, given the larger size of the
company post-acquisition and potential for operating disruption
from the merger, the company has relatively limited revolver
availability relative to its size. Lastly, given the largely
self-pay nature of the denture business (roughly 90% of revenue),
Moody's believes that the company is vulnerable to an economic
downturn or reduced consumer spending.

Ratings downgraded:

Affordable Care Holding Corp.

Corporate Family Rating to Caa1 from B3

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

First Lien Senior Secured Term Loan to B3 (LGD3) from B2 (LGD3)

Senior Secured Revolving Credit Facility to B3 (LGD3) from B2
(LGD3)

The rating outlook is stable.

RATINGS RATIONALE

The Caa1 CFR reflects ACH's small size relative to other rated
healthcare companies, high financial leverage, and weak free cash
flow. ACH has limited revenue diversification with roughly 90% of
revenue derived from dentures. While the acquisition of DDS will
add 52 dental offices, expanding its scale, it will remain small
relative to other rated DSOs. The acquisition will offer
opportunities for synergies but will not add much business
diversification outside of dentures. DDS also generates over 80% of
revenue from dentures, with only about 18% of revenues from
restorative and hygiene services, which Moody's views as more
stable in nature. The focus on dentures makes the company sensitive
to economic conditions due to the self-pay nature of its patients.

Moody's expects the company will continue to aggressively open new
centers, which will consume a majority of its free cash flow and
limit leverage reduction. ACH also faces refinancing risk with its
revolver due in October 2020. The rating is supported by ACH's
strong market presence as the largest provider of dentures. The
company also benefits from good geographic diversification across
the U.S., and positive same-store sales growth.

The stable outlook reflects Moody's expectation that ACH will
continue with an aggressive expansion strategy, limiting free cash
flow and resulting in leverage remaining high.

Moody's could downgrade the ratings if operating performance or
liquidity weakens, or refinancing risk increases. Ratings could
also be pressured if ACH's leverage rises, or if the company
experiences material integration-related disruption.

Moody's could upgrade ACH if leverage is sustained below 7.5x, and
the company demonstrates sustained positive free cash flow,
effective management of growth, and successful integration of DDS.
An upgrade could also be supported by increased scale and greater
business line diversity.

ACH is a U.S. dental service organization, which provides
management and dental laboratory services to affiliate dental
centers, primarily focused on dentures. ACH is affiliated with
about 258 dental offices across 39 U.S. states, or 310 offices pro
forma for the acquisition. The company is owned by Berkshire
Partners LLC.

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


AIMIA INC: S&P Withdraws 'BB-' Issuer Credit Rating
---------------------------------------------------
S&P Global Ratings on March 1 said it raised its global scale and
Canada scale issue-level ratings on Aimia Inc.'s preferred shares
to 'B-' and 'P-4(Low)', respectively, from 'D', because the company
announced on Feb. 25, that it would pay the accrued and current
dividend payments on the preferred shares.

The company recently redeemed its senior secured notes and repaid
its credit facility. Subsequently, S&P withdrew all its ratings on
Aimia, including its 'BB-' issuer credit rating on the company, at
the issuer's request.



ALEX CHRISTOPHER ISHERWOOD: Objections to Banks' Claims Overruled
-----------------------------------------------------------------
Debtors Alex Christopher Isherwood and Patrice E. Lewis object to
the proofs of claims filed by Synchrony Bank and Bank of America,
N.A. ("Second Claims Objections"). Debtors assert that Synchrony
Bank and Bank of America, N.A. failed to adequately respond to
Debtor' request for additional information. Debtors, thus, seek
disallowance of Synchrony Bank's and Bank of America's claims.

Upon review, Bankruptcy Judge Lori S. Simpson overrules the Second
Claims Objections.

Debtors argue that the Claims are not entitled to prima facie
validity. Whether a claim is entitled to prima facie validity is
governed by Rule 3001(f), which provide that a "proof of claim
executed and filed in accordance with these rules shall constitute
prima facie evidence of the validity and amount of the claim."
Here, Rule 3001(c)(3)(B) is the only provision of the Bankruptcy
Rules that Debtors have shown that the Banks violated. However,
Rule 3001(c)(3)(B) does not govern the execution or filing of a
proof of claim. Instead, it governs the exchange of information
between the creditor and the debtor. As such, a violation of Rule
3001(c)(3)(B) is not relevant to the question of whether a proof of
claim is entitled to prima facie validity under Rule 3001(f).

Upon reviewing the Claims, the Court finds and concludes that the
Claims were executed and filed in accordance with the rules
governing proofs of claims. Accordingly, the Court finds and
concludes that the Claims are entitled to prima facie validity.

Whether a claim is allowable is governed by Section 502(a), which
provides that a "claim or interest, proof of which is filed under
section 501 . . ., is deemed allowed, unless a party in interest .
. . objects." If an objection to a proof of claim is made, the
court will allow such claim except to the extent it is disallowable
under one of the nine enumerated grounds of section 502(b). Even a
claim that is not entitled to prima facie validity under Rule
3001(f), remains an allowed except to the extent it is disallowable
under one of the grounds enumerated in section 502(b).

Here, Debtors assert that "[i]t is believed that the account at
issue is not owned by" the Banks. If proven true, the Claims would
be disallowable under section 502(b)(1) as unenforceable. However,
Debtors presented no evidence relevant to the true ownership of the
Claims. As the Claims are entitled to prima facie validity, Debtors
failed to satisfy their burden of producing evidence to support
their objection.

Finally, to the extent Debtors argue that the Claims should be
disallowed based on the Banks' violation of Rule 3001(c)(3)(B), the
Court disagrees. The Court finds and concludes that disallowance is
not an appropriate remedy in this case. The Court will not
prognosticate on what remedies may have been appropriate, if such a
request had been made. The Court will note, however, that even if
it had precluded the Banks from presenting the underlying writings
at the hearing, the outcome would have been the same. Debtors
presented no evidence to support their objections and, as such, the
prima facie validity afforded those claims under Rule 3001(f) was
not rebutted.

A copy of the Court's Memorandum Opinion dated Feb. 20, 2019 is
available at:

     http://bankrupt.com/misc/mdb18-10761-170.pdf

Alex Christopher Isherwood and Patrice E. Lewis filed for chapter
11 bankruptcy protection (Bankr. D. Md. Case No. 18-10761) on Jan.
18, 2018, and are represented by Brett Weiss, Esq. of Chung &
Press, LLC.


AMADO AMADO: April 24 Hearing on Disclosure Statement
-----------------------------------------------------
A hearing on the approval of the disclosure statement explaining
Amado Amado Salon & Body Corp. and Amado Salon De Belleza, Inc.'s
Chapter 11 plan of reorganization is schedule d for April 24, 2019
at 9:00 AM.  Objections to the form and content of the disclosure
statement should be in writing and filed and served not less than
fourteen (14) days prior to the hearing.

A full-text copy of the Disclosure Statement is available at
https://tinyurl.com/y2n8skr5 from PacerMonitor.com at no charge.

             About Amado Amado Salon & Body Corp.

Amado Amado Salon & Body Corp. and Amado Salon De Belleza, Inc. are
privately-held companies in San Juan, Puerto Rico, engaged in the
beauty salon business.  The Debtors first filed for Chapter 11
bankruptcy protection (Bankr. D.P.R. Case Nos. 14-10459 and
14-10460) on Dec. 23, 2014.

The Debtors sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D.P.R. Lead Case No. 18-01144) on March 5, 2018.

In the petitions signed by Amado Navarro Elizalde, president, Amado
Amado Salon estimated assets and liabilities of $1 million to $10
million.  Amado Salon De Belleza estimated assets and liabilities
of less than $1 million.

Judge Mildred Caban Flores presides over the cases.


AMERICAN RANCH: Disclosures OK'd; April 25 Plan Hearing Set
-----------------------------------------------------------
Bankruptcy Judge Julia W. Brand approved American Ranch and Seafood
Markets, Inc.’s first amended disclosure statement describing its
first amended plan.

The Confirmation Hearing will be held on April 25, 2019 at 10:00
a.m. (Pacific Time) before the United States Bankruptcy Court for
the Central District of California, Los Angeles Division, the
Honorable Julia W. Brand, presiding, in Courtroom 1375, located at
the Edward Roybal Federal Building, 255 E. Temple Street, Los
Angeles, California 90012.

Ballots accepting or rejecting the plan and written objections to
the confirmation of the plan must be filed on or before April 1,
2019.

The Troubled Company Reporter previously reported that the
distribution to General Unsecured Creditors under the first amended
plan may be approximately 47%.

The Plan will be funded from revenue generated from continued
operation of the American Ranch and Seafood Market after the
Effective Date and from the New Value Contribution. As of November
30, 2018, there was approximately $7,753 in Available Cash and the
New Value Contribution is proposed to be $40,000.

A full-text copy of the Disclosure Statement dated December 20,
2018, is available at:

         http://bankrupt.com/misc/cacb18-218bk10175WB-146.pdf

              About American Ranch and Seafood

American Ranch and Seafood Markets, Inc. --
https://americanranchmarket.com/ -- operates a specialty store
offering Filipino foods and groceries with locations in Eaglerock,
Artesia and East Hollywood, California.  The company provides a
selection of fresh seafood, fresh produce (fruits & vegetables),
meat and an assortment of popular brand name groceries.  It also
accepts catering services for special events.  American Ranch is
equally owned by Gene S. Chua and Virgil Sy.  

American Ranch sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. C.D. Cal. Case No. 18-10175) on Jan. 5, 2018.  In the
petition signed by Gene S. Chua, president and CEO, the Debtor
estimated assets of less than $500,000 and liabilities of $1
million to $10 million.  Judge Julia W. Brand presides over the
case.  Sandford L. Frey, Esq., at Leech, Tishman, Fuscaldo & Lampl,
Inc., serves as the Debtor's bankruptcy counsel.


ANDREOLA TERAZZO: April 3 Plan Confirmation Hearing
---------------------------------------------------
The Amended Disclosure Statement explaining Andreola Terrazzo &
Restoration, Inc.'s Chapter 11 plan is approved.

April 3, 2019 at 2:00 p.m. is fixed for the hearing on Confirmation
of the Plan in the Courtroom of the Honorable Donald Dodd, 1100
Commerce Street, 14th Floor, Dallas, Texas.

March 27, 2019 is fixed as the last day for filing and serving
written acceptances or rejections of the Plan in the form of a
ballot

March 27, 2019 is fixed as the last day for filing and serving
written objections to confirmation of the Plan.

             About Andreola Terrazzo & Restoration

Andreola Terrazzo & Restoration, Inc. --
http://www.andreolarestoration.com/-- is a family company based in
North Texas.  It offers custom, commercial terrazzo installations,
flooring logos and emblems, concrete polishing and restoration
services.  Andreola Terrazzo is a member of the National Terrazzo
and Mosaic Association and has been in business since 1978.

Andreola Terrazzo & Restoration sought protection under Chapter 11
of the Bankruptcy Code (Bankr. N.D. Tex. Case No. 18-31577) on May
4, 2018.  In the petition signed by Brock Andreola, president, the
Debtor estimated assets of $1 million to $10 million and
liabilities of $1 million to $10 million.  Judge Barbara J. Houser
presides over the case.


ASPEN VILLAGE: Says PCO Appointment Not Necessary
-------------------------------------------------
Aspen Village at Lost Mountain Assisted Living, LLC asks the U.S.
Bankruptcy Court for the Northern District of Georgia to issue an
order finding that the appointment of a patient care ombudsman is
not necessary in its Chapter 11 case.

The Debtor argued that the issues which led to the filing of the
case are not related to patient care, but rather due to the impact
of its financial obligations.

Further, the Debtor noted that its past history regarding patient
care weighs against the appointment of a patient care ombudsman.
The Debtor also noted that it has no history of any incidents or
investigations involving allegations of defective patient care. The
Debtor disclosed that it has only faced an allegation of regulatory
noncompliance related to documentation of training certification,
which does not affect patient care, and has no adverse findings.

While the Debtor's residents are elderly adults, including some
with memory issues, the Debtor regarded that such factor alone does
not require appointment of a patient care ombudsman where the
residents' families and debtors' employees are able to protect the
residents' rights. Hence, the appointment of a PCO is not
necessary.

Aspen Village is represented by:

     Leslie M. Pineyro, Esq.
     JONES & WALDEN, LLC
     21 Eighth Street, NE
     Atlanta, GA 30309
     Tel.: (404) 564-9300
     Fax: (404) 564-9301
     Email: lpineyro@joneswalden.com

    About Aspen Village At Lost Mountain

Aspen Village At Lost Mountain operate assisted living facilities
in Georgia. Two affiliates, Aspen Village At Lost Mountain Assisted
Living, LLC and Aspen Village At Lost Mountain Memory Care, LLC,
have filed voluntary petitions seeking relief under Chapter 11 of
the Bankruptcy Code (Bankr. Case N.D. Ga. Nos. 19-40262 and
19-40263, respectively), on Feb. 5, 2019. The petitions were signed
by Anderson Glover, manager. The case is assigned to Judge Barbara
Ellis-Monro. The Debtor is represented by Leslie M. Pineyro, Esq.
at Jones & Walden, LLC. At the time of filing, both Debtors had $0
to $50,000 in estimated assets and $1 million to $10 million in
estimated liabilities.


BEAUTY BRANDS: Sets Sales Procedures for De Minimis Assets
----------------------------------------------------------
Beauty Brands, LLC, and its debtor affiliates ask the U.S.
Bankruptcy Court for the District of Delaware to authorize the
sales procedures in connection with the sale of de minimis assets
to

Before the Petition Date, the Debtors routinely sold or, when
necessary, disposed of certain De Minimis Assets.  They intend to
continue such sales of De Minimis Assets in these chapter 11
cases).  Doing so will streamline their operations by eliminating
the cost of maintaining nonessential property, generating
additional cash, and creating flexibility for the purchase of other
necessary assets.   

Because of the negligible monetary value of the De Minimis Assets
in comparison to the Debtors' business operations, it would be an
inefficient use of resources to seek approval from the Court each
and every time they desire to sell De Minimis Assets.  Moreover,
the
cost and delay associated with seeking the Court's approval could
eliminate any economic benefits of a proposed sale.  As a result,
the Debtors submit that implementing the proposed Sales Procedures
will be the most efficient and economical means by which to dispose
of the De Minimis Assets.   

With regard to the sale or transfer of De Minimis Assets in any
individual transaction or series of related transactions to a
single buyer or group of related buyers with, in the business
judgment of the Debtors, a fair market value of less than or equal
to $25,000, the Debtors will be authorized, without following the
notice procedures otherwise required under the Sales Procedures,
upon not less than 14 calendar days' notice to the United States
Trustee, the counsel to the Debtor's pre-petition and DIP Lender,
PNC Bank, National Association ("PNC"), and the counsel to the
Committee, and without further Court approval, to consummate the
Asset Sale for consideration determined by the Debtors to be
reasonable, and such Asset Sale will be deemed final and fully
authorized by the Court.  

The following Sales Procedures will apply to the sale or transfer
of De Minimis Assets in any individual transaction or series of
related transactions to a single buyer or group of related buyers
with, in the business judgment of the Debtors, a fair market value
greater than $25,000, but less than or equal to $100,000:  

     (a) Fourteen days prior to the closing of the proposed Asset
Sale, the Debtors will file a Sale Notice, with the Court and serve
the Sale Notice on the Notice Parties.

     (b) The deadline for filing an objection to the Proposed Sale
will be 4:00 p.m. (ET) on the fourteenth day after service of the
Sale Notice.
   
     (c) If the terms of the Proposed Sale are materially amended
after transmittal of the Sale Notice, but prior to the Sale
Objection Deadline, the Debtors will file with the Court and serve
on the Notice Parties a revised Sale Notice.  If a revised Sale
Notice is filed, the Sale Objection Deadline will be extended for
an additional five days.   

     (d) An Objection will be considered timely only if it is filed
with the Court and actually received by the following parties on or
before the Sale Objection Deadline: (a) counsel to the Debtors,
Ashby & Geddes, P.A., 500 Delaware Avenue, P.O. Box 1150,
Wilmington DE 19899 (Attn: Gregory A. Taylor, Esq.;
gtaylor@ashbygeddes.com); (b) the Office of the United States
Trustee, 844 N. King Street, Suite 2207, Lockbox 35, Wilmington, DE
19801 (Attn: Linda J. Casey, Esq.; Linda.Casey@usdoj.gov); (c)
counsel to PNC Bank, National Association, Blank Rome, 1201 N.
Market Street, Suite 800, Wilmington, DE 19801 (Attn: Regina Stango
Kelbon, Esq.; kelbon@blankrome.com); and (d) counsel to the
Committee, Kelley Drye & Warrant LLP, 101 Park Avenue, New York, NY
10178 (Attn: Eric Wilson, Esq.; Market Street, Suite 2300,
Wilmington, DE 19801 (Attn: Lucian Murley, Esq.;
luke.murley@saul.com).  

     (e) If an Objection is timely filed and cannot be consensually
resolved by the parties, the De Minimis Asset that is the subject
of the Objection will not be sold except upon order of the Court
following notice and a hearing.

     (f) If no Objections are timely filed by the Sale Objection
Deadline, the Debtors will be authorized to immediately, and
without further notice or Court order, sell the De Minimis Asset
listed in the Sale Notice and take any actions that are reasonable
and necessary to close the transaction and obtain the sale
proceeds.   

The sales made may be by private sale or by public auction, as
determined by the Debtors in their business judgment to be the most
efficient under the particular facts and circumstances of each
sale.

The Purchasers will take title to the De Minimis Assets free and
clear of any and all liens, claims, encumbrances, and other
interests.  Any and all liens, claims, encumbrances, and other
interests will attach to the proceeds of the sale.

A hearing on the Motion is set for Feb. 25, 2019 at 11:00 a.m.
(ET).  The objection deadline is Feb. 18, 2019 at 4:00 p.m. (ET)

                        About Beauty Brands

Founded in 1995 and headquartered in Kansas City, Missouri, Beauty
Brands, LLC, et al., operate specialty beauty stores under the
trade name "Beauty Brands" that provide salon and spa services and
retail and third-party branded beauty products.  Beauty Brands --
https://www.beautybrands.com/ -- currently operate 58 retail
locations in Kansas, Texas, Oklahoma, North Carolina, Arizona,
Colorado, Illinois, Nebraska, Iowa, Indiana, Ohio, and Missouri,
and an e-commerce business managed out of its distribution center
located in Lenexa, Kansas.  As of the Petition Date, the Company
employed approximately 1,571 people.

Beauty Brands, LLC, and two affiliates sought Chapter 11 protection
(Bankr. D. Del. Lead Case No. 19-10031) on Jan. 6, 2019.

Beauty Brands estimated assets of $10 million to $50 million and
liabilities of the same range.

The Debtors tapped Ashby & Geddes, P.A., as counsel; Lazard Middle
Market as investment banker; RAS Management Advisors, LLC as
restructuring advisor; Hilco Merchant Resources, LLC, as sale and
liquidation agent; and Donlin, Recano & Company, Inc., as claims
and noticing agent.



BEAVEX HOLDING: Hires Mr. Van der Wiel of S3 Advisors as CRO
------------------------------------------------------------
Beavex Holding Corporation, and its debtor-affiliates seek
authority from the U.S. Bankruptcy Court for the District of
Delaware to employ Young Mr. Donald Van der Wiel of S3 Advisors,
LLC, as chief restructuring officer to the Debtors.

Beavex Holding requires S3 Advisors to:

   (a) provide management leadership and support;

   (b) manage and oversee liquidity and cash disbursements;

   (c) develop and execute key restructuring and revitalization
       initiatives, including, but not limited to, cost
       reductions, facility consolidations, talent recruiting,
       and more;

   (d) provide in-court testimony;

   (e) communicate with creditors, vendors, employees, and other
       key stakeholders;

   (f) support the Debtors' sale process; and

   (g) assist with any other matters as requested.

S3 Advisors will be paid at these hourly rates:

     Senior Managing Director           $750
     Managing Director/CRO              $600
     Director                           $550
     Vice President/Principal           $500
     Senior Associate                   $375
     Associate/Analyst                  $300

S3 Advisors will also be paid as follows:

   -- a separate retainer of $30,000 per month; and

   -- upon the consummation of a Transaction, a success fee equal
      to the greater of $675,000 or 3% of the combined Enterprise
      Value of a Transaction or Transactions.

Prior to the Petition Date, the Debtors paid S3 Advisors retainers
in the aggregate amount of $1,385,535, against which S3 Advisors
has applied or will apply all outstanding CRO advisory fees.  In
addition, S3 Advisors has been paid $194,097 in fees and expenses
on account of the Sale Services under the Engagement Letter.

S3 Advisors will also be reimbursed for reasonable out-of-pocket
expenses incurred.

Donald Van der Wiel, a managing director of S3 Advisors, LLC,
assured the Court that the firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code and does
not represent any interest adverse to the Debtors and their
estates.

S3 Advisors can be reached at:

     Donald Van der Wiel
     S3 ADVISORS, LLC
     535 Boylston Street, 11th Floor
     Boston, MA 02116
     Tel: (617) 531-9911

               About Beavex Holding Corporation

Founded in 1989, BeavEx Incorporated -- https://beavex.com/ -- and
its affiliates are providers of ground and air transportation,
warehousing and courier services, providing "last mile" delivery
services, often consisting of controlled substances or otherwise
highly sensitive materials to over 800 customers nationwide. The
Company is headquartered in Atlanta, Georgia and employ 369
people.

BeavEx Holding Corporation and four of its affiliates filed for
Chapter 11 bankruptcy (Bankr. D. Del. Lead Case No. 19-10316) on
Feb. 18, 2019.  In the petitions signed by CRO Donald Van der Wiel,
BeavEx estimated $10 million to $50 million in assets and $50
million to $100 million in estimated liabilities.

The Hon. Laurie Selber Silverstein over the cases.

Young Conaway Stargatt & Taylor, LLP serves as counsel to the
Debtors.  Stretto acts as claims and noticing agent.  Donald Van
der Wiel of S3 Advisors, LLC, is serving as the Debtors' CRO.


BEAVEX HOLDING: Hires Stretto as Administrative Advisor
-------------------------------------------------------
Beavex Holding Corporation, and its debtor-affiliates seek
authority from the U.S. Bankruptcy Court for the District of
Delaware to employ Stretto, as administrative advisor to the
Debtors.

Beavex Holding requires Stretto to:

   (a) assist with the preparation of the Debtors' Schedules of
       Assets and Liabilities and Statements of Financial
       Affairs;

   (b) provide a confidential data room, if requested;

   (c) tabulate votes and perform subscription services as may be
       requested or required in connection with any and all plans
       filed by the Debtors and provide ballot reports and
       related balloting and tabulation services to the Debtors
       and their professionals;

   (d) generate an official ballot certification and testify, if
       necessary, in support of the ballot tabulation results;

   (e) manage any distribution pursuant to a confirmed plan prior
       to the effective date of such plan; and

   (f) perform such other administrative services as may be
       requested by the Debtors that are described in the
       Engagement Agreement but are not otherwise authorized
       under the Section 156(c) Order.

Stretto will be paid based upon its normal and usual hourly billing
rates. Stretto will be paid a retainer in the amount of $15,000. It
will also be reimbursed for reasonable out-of-pocket expenses
incurred.

Travis Vandell, managing director of Stretto, assured the Court
that the firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code and does not represent any
interest adverse to the Debtors and their estates.

Stretto can be reached at:

     Travis Vandell
     STRETTO
     410 Exchange, Suite 100
     Irvine, CA 92606
     Tel: (800) 634-7734

              About Beavex Holding Corporation

Founded in 1989, BeavEx Incorporated -- https://beavex.com/ -- and
its affiliates are providers of ground and air transportation,
warehousing and courier services, providing "last mile" delivery
services, often consisting of controlled substances or otherwise
highly sensitive materials to over 800 customers nationwide. The
Company is headquartered in Atlanta, Georgia and employ 369
people.

BeavEx Holding Corporation and four of its affiliates filed for
Chapter 11 bankruptcy (Bankr. D. Del. Lead Case No. 19-10316) on
Feb. 18, 2019.  In the petitions signed by CRO Donald Van der Wiel,
BeavEx estimated $10 million to $50 million in assets and $50
million to $100 million in estimated liabilities.

The Hon. Laurie Selber Silverstein oversees the cases.

Young Conaway Stargatt & Taylor, LLP serves as counsel to the
Debtors.  Stretto acts as claims and noticing agent.  Donald Van
der Wiel of S3 Advisors, LLC, is serving as the Debtors' CRO.


BEAVEX HOLDING: Seeks to Hire Young Conaway as Counsel
------------------------------------------------------
Beavex Holding Corporation, and its debtor-affiliates seek
authority from the U.S. Bankruptcy Court for the District of
Delaware to employ Young Conaway Stargatt & Taylor, LLP, as counsel
to the Debtors.

Beavex Holding requires Stretto to:

   -- provide legal advice with respect to the Debtors' powers
      and duties as debtors in possession in the continued
      operation of their business and management of their
      properties;

   -- pursue confirmation of a plan and approval of a disclosure
      statement;

   -- prepare, on behalf of the Debtors, necessary applications,
      motions, answers, orders, reports, and other legal papers;

   -- appear in Court and protect the interests of the Debtors
      before the Court; and

   -- provide all other services assigned by the Debtors, in
      consultation with Simpson Thacher & Bartlett LLP, to Young
      Conaway as co-counsel to the Debtors.

Young Conaway will be paid at these hourly rates:

     Partners                 $745 to $785
     Counsels                    $600
     Associates                  $340
     Paralegals                  $295

Young Conaway received a retainer in the amount of $308,585.

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

Joseph M. Barry, a partner at Young Conaway Stargatt & Taylor,
assured the Court that the firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code and does
not represent any interest adverse to the Debtors and their/its
estates.

Young Conaway can be reached at:

     Joseph M. Barry, Esq.
     Matthew B. Lunn, Esq.
     Donald J. Bowman, Jr., Esq.
     Jordan E. Sazant, Esq.
     1000 North King Street
     Wilmington, DE 19801
     Tel: (302) 571-6600
     Fax: (302) 571-1253

               About Beavex Holding Corporation

Founded in 1989, BeavEx Incorporated -- https://beavex.com/ -- and
its affiliates are providers of ground and air transportation,
warehousing and courier services, providing "last mile" delivery
services, often consisting of controlled substances or otherwise
highly sensitive materials to over 800 customers nationwide. The
Company is headquartered in Atlanta, Georgia and employ 369
people.

BeavEx Holding Corporation and four of its affiliates filed for
Chapter 11 bankruptcy (Bankr. D. Del. Lead Case No. 19-10316) on
Feb. 18, 2019.  In the petitions signed by CRO Donald Van der Wiel,
BeavEx estimated $10 million to $50 million in assets and $50
million to $100 million in estimated liabilities.

The Hon. Laurie Selber Silverstein oversees the cases.

Young Conaway Stargatt & Taylor, LLP serves as counsel to the
Debtors.  Stretto acts as claims and noticing agent.  Donald Van
der Wiel of S3 Advisors, LLC, is serving as the Debtors' CRO.


BLACKWATER TECHNOLOGIES: Seeks Authorization to Use Cash Collateral
-------------------------------------------------------------------
Blackwater Technologies, Inc., seeks authorization from the U.S.
Bankruptcy Court for the Northern District of Georgia to use cash
collateral on an interim and ongoing basis.

The Debtor requires the immediate use of cash collateral on an
interim basis for the payment of ordinary expenses incurred on a
daily basis that are essential to the ongoing operation of the
Business, which expenses must be paid from cash collateral.

Specifically, the Debtor intends to use the cash collateral
generated from the Business and otherwise: (a) for payment of the
Debtor's operating expenses in accordance with the Budget, the line
items of which Debtor may modify by no more than 15%, and Debtor
may carryover any unused budgeted amount from month to month, (b)
for payment of United States Trustee fees, and (c) for other
matters pursuant to orders entered by the Court.

The Debtor executed a certain Payment Rights Purchase and Sale
Agreement in the original principal amount of $200,000 in favor of
EBF Partners, LLC, doing business as Everest Business Funding LLC.
Pursuant to said Agreement, EBF Partners claims a perfected
security interest in some or all of the Debtor’s accounts
receivable and rights to customer payments.

The Debtor also executed a certain Payment Rights Purchase and Sale
Agreement in the original principal amount of $200,000 in favor of
Forward Funding, LLC. Forward Funding claims a perfected security
interest in some or all of the Debtor's accounts receivable and
rights to customer payments pursuant to the Forward Loan
Documents.

In addition, the Debtor executed an Agreement for the Purchase and
Sale of Future Receipts in the original principal amount of
$190,000 in favor of Unique Funding Solutions, LLC. Unique Funding
claims a perfected security interest in some or all of the Debtor's
accounts receivable and rights to customer payments pursuant to the
Unique Loan Documents.

The Debtor proposes to grant EBF Partners, Forward Funding and
Unique Funding replacement liens on the Debtor's post-petition
receivables to the extent and validity of each of the EBF
Partners', Forward Funding's and Unique Funding's respective
pre-petition liens on cash collateral.

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

         http://bankrupt.com/misc/ganb19-10283-5.pdf

                  About Blackwater Technologies

Blackwater Technologies Inc., based in Carrollton, Georgia,
specializes in fire protection as well as low voltage projects.
The Company provides fire alarm installation, maintenance, and
inspection services.

Blackwater Technologies filed a Chapter 11 petition (Bankr. N.D.
Ga. Case No. 19-10283) on Feb. 13, 2019.  In the petition signed by
Charles Blackwell, chief executive officer, the Debtor estimated
$100,000 to $500,000 in assets and $1 million to $10 million in
liabilities.  The case his assigned to Judge Homer W. Drake.  The
Debtor's counsel is Nevin J. Smith, Esq., at Smith Conerly LLP.


BLANN FARMS: Court OK's Plan Outline; April 24 Plan Hearing
-----------------------------------------------------------
Bankruptcy Judge Jeffrey J. Graham approved Blann Farms, Inc.'s
amended disclosure statement as immaterially modified relating to
its amended plan filed on Feb. 26, 2019.

A hearing to consider confirmation of the plan will be held on
April 24, 2019 at 9:00 a.m. EDT.

Any objection to confirmation of the plan must be filed and served
on or before April 17, 2019.

The amended disclosure statement provides additional information on
the treatment of Audrey Blann's secured claims in Class 5. It
states that Audrey retains her liens in certain of the Debtor's
real estate and the Debtor's stock pursuant to the divorce
obligations owed by the Debtor's shareholder, Jeffrey Brian Blann.
Audrey will be permitted to record/file any documents necessary to
further secure/perfect her existing liens. In the event the Debtor
decides to sell any of its remaining property before Dec. 31, 2029,
then the Debtor agrees to pay the net proceeds to Audrey after
prior valid mortgages, and in exchange Audrey will re-amortize the
loan over the balance of the Amortization; provided, however, that
the Maturity Date (Dec. 31, 2029) will not change. Audrey's claim
is one to a spouse/former spouse incurred in the course of a
divorce decree, and notwithstanding her treatment, is
non-dischargeable.

A copy of the Amended Disclosure Statement is available at
https://tinyurl.com/y5ysgenq from Pacermonitor.com at no charge.

                     About Blann Farms

Blann Farms, Inc. -- http://blannberries.com/-- owns the Blann
Berries, a strawberry farm located less than 45 minutes South of
Terre Haute in the heart of Southern Indiana's melon country.
Selling to the public since 2002, its operation has grown from an
original 7-acre strawberry patch to 30 acres of strawberries.

Blann Farms and its president Jeffrey B. Blann sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. S.D. Ind. Lead Case
No. 17-80514) on Aug. 7, 2017.  At the time of the filing, Blann
Farms estimated assets of less than $50,000 and liabilities of $1
million to $10 million.  Judge Jeffrey J. Graham presides over the
case.  Blann Farms tapped Hester Baker Krebs LLC as legal counsel.


BRIGGS & STRATTON: S&P Lowers ICR to 'BB-', Outlook Stable
----------------------------------------------------------
S&P Global Ratings on March 1 lowered its issuer credit rating on
Briggs & Stratton Corp. to 'BB-' from 'BB'.  At the same time, S&P
lowered its issue-level rating on the company's senior unsecured
notes to 'BB-' from 'BB'. Its '3' recovery rating on the notes
remains unchanged.

Briggs & Stratton, a U.S.-based manufacturer of engines for outdoor
power equipment, continues to face headwinds from operational
inefficiencies in the service distribution centers and severe
weather conditions in the European and Australian markets that have
resulted in lower volumes and weaker credit metrics than S&P
previously forecasted.

The downgrade reflects S&P's expectation for increased leverage and
reduced cash flow generation over the next 12 to 18 months as BGG
cycles through large business optimization initiatives to increase
its commercial engine and commercial mower production in the U.S.,
upgrade its enterprise resource planning (ERP) systems, and reduce
its inventory levels. S&P expects the company's free operating cash
flow generation to be break-even to slightly negative in 2019
(before turning positive in 2020), which will weigh on its ability
to reduce its seasonal revolver borrowings. S&P expects BGG's
leverage to be in the low-4x area in fiscal year 2019 and below 4x
as of the end of 2020, which compares with S&P's prior expectation
of near 3x.

The stable outlook on BGG reflects S&P's expectation that the
expansion of its higher-margin commercial business and more
normalized weather conditions should support positive free
operating cash flow generation in fiscal year 2020 and reduced
seasonal borrowings under the revolving credit facility, which will
allow the company to maintain leverage of less than 4.5x.

"We could lower our ratings on BGG if we expect its adjusted debt
to EBITDA to remain above 4.5x during the next 12 months. This
could occur if the company's EBITDA margins do not improve or if it
is unable to generate enough cash flow to reduce its peak revolver
balance," S&P said. This could also occur because of a strong
cyclical downturn or a prolonged period of adverse weather
conditions that causes consumers to defer their purchases of
outdoor power equipment or if increased competitive pressures
weaken BGG's bargaining power with its original equipment
manufacturer (OEM) customers, according to S&P.

"Although unlikely during the next 12 months, we could consider
upgrading BGG if it pays down debt such that its leverage declines
below 3.5x on a sustained basis and its annual free operating cash
flow generation turns meaningfully positive," S&P said. "In
addition, we could raise our rating if the company raises its
EBITDA margins and reduces its cyclicality and seasonality by
continuing to diversify its product portfolio and expand its
commercial business."


CAGUAS COPY: Taps Gratacos Law Firm as Legal Counsel
----------------------------------------------------
Caguas Copy Equipment Inc. received approval from the U.S.
Bankruptcy Court for the District of Puerto Rico to hire Gratacos
Law Firm, P.S.C., as its legal counsel.

The firm will advise the Debtor of its powers and duties under the
Bankruptcy Code; represent the Debtor in negotiation with its
creditors to formulate a reorganization plan or arrange the orderly
liquidation of its assets; and provide other legal services in
connection with its Chapter 11 case.

The Debtor provided the firm an initial deposit of $2,750 for the
filing fee and other legal expenses and $1,250 as a retainer.

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

The firm can be reached through:

     Victor Gratacos-Diaz, Esq.
     Gratacos Law Firm, P.S.C
     P.O. Box 7571
     Caguas, PR 00726
     Phone: (787) 746-4772
     Fax: (787) 746-3633
     E-mail: bankruptcy@gratacoslaw.com

                    About Caguas Copy Equipment

Caguas Copy Equipment Inc., filed a Chapter 11 bankruptcy petition
(Bankr. D.P.R. Case No. 19-00470) on Jan. 31, 2019, disclosing
under $1 million in both assets and liabilities.  The case has been
assigned to Judge Edward A. Godoy.  The Debtor is represented by
Victor Gratacos Diaz, Esq., of Gratacos Law Firm, PSC.


CAMPUS EDGE: U.S. Trustee Unable to Appoint Committee
-----------------------------------------------------
No official committee of unsecured creditors has been appointed in
the Chapter 11 case of Campus Edge Condominium Association, Inc. as
of Feb. 28, according to a court docket.
   
            About Campus Edge Condominium Association

Campus Edge Condominium Association, Inc. sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. N.D. Fla. Case No.
19-10011) on January 14, 2019.  At the time of the filing, the
Debtor had estimated assets of less than $1 million and liabilities
of less than $1 million.  

The case has been assigned to Judge Karen K. Specie.  Thames Markey
& Heekin, P.A. is the Debtor's legal counsel.


CARE INITIATIVES: S&P Places 'BB+' ICR on CreditWatch Negative
--------------------------------------------------------------
S&P Global Ratings on March 1 placed its 'BB+' issuer credit rating
(ICR) on Care Initiatives (Care), Iowa on CreditWatch with negative
implications.

"The CreditWatch placement reflects the lack of recent information
of satisfactory quality to make a rating decision," said S&P Global
Ratings credit analyst Brian Williamson. Care has requested that
S&P withdraws the rating as all of its public debt was refinanced
in 2016, and its current lenders have no requirement of rating
maintenance. Therefore, Care has made an internal decision to not
share financial information with S&P.

Subsequently, S&P will withdraw its rating for Care Initiatives.


CASA SYSTEMS: S&P Puts BB- ICR on Watch Neg. on Weak 2018 Results
-----------------------------------------------------------------
Andover, Mass.-based Casa Systems Inc., a provider of hardware and
software solutions primarily to cable broadband multi-system
operators (MSOs), provided revenue and EBIDTA guidance for
fiscal-year 2019 significantly below S&P Global Ratings' prior
expectations. The resulting rise in expected leverage is tempered
somewhat by the NetComm Wireless acquisition announcement funded
with balance sheet cash, and which S&P expects to close in late
second-quarter 2019.

The weak 2018 operating performance is expected to continue into
2019, as MSOs continue to expand network bandwidth capacity with
software-based solutions, with meaningful adoption of distributed
access architecture (DAA) technology not expected until 2020,
according to S&P.

S&P on March 1 placed its 'BB-' issuer credit rating, and all other
ratings, on Casa Systems Inc. on CreditWatch with negative
implications.

The slower-than-expected adoption of DAA technology, viewed as the
next generation technology for MSOs as they develop future
broadband networks, as well as lower year-end spend on
hardware-based capacity expansions were the primary causes of
revenue and EBITDA underperformance in 2018. In lieu of adopting
DAA and other head-end hardware to manage bandwidth expansion, MSOs
opted to expand capacity via Casa's software solutions. While the
software offering generates higher gross margins, the resulting
revenue mix contributed to the $100 million revenue shortfall
compared with the initial 2018 guidance of $380 million-$395
million (given on the March 6, 2018 Q417 earnings call), with
annual S&P Global Ratings' EBITDA declining around 37% versus 2017
levels.

"We intend to resolve the CreditWatch listing once we have had a
chance to discuss the transaction with management and better
understand the financial performance and cost synergies management
expects to generate over the near term through its acquisition of
NetComm," S&P said. "Additionally, we will look for an update on
Casa's expected performance on a standalone basis and the impact
any additional delays regarding DAA adoption may have on the credit
metrics." In the event S&P lowers the rating on Casa, it will
likely be limited to one notch, contingent on the successful
completion of the NetComm acquisition, with potential for
additional ratings downside if the acquisition is not completed.


CC CARE: To File Ch. 11 Plan of Liquidation by March 8
------------------------------------------------------
David K. Welch, Esq., at Burke, Warren, MacKay & Serritella, P.C.,
in Chicago, Illinois, counsel for CC Care, LLC, and its affiliates,
notified the Bankruptcy Court that the Debtors and the Official
Committee of Unsecured Creditors will be filing a Chapter 11 Joint
Plan of Liquidation and Disclosure Statement on or about March 8,
2019.

The Debtors ask the Court to establish dates for the combined
hearing, the filing of objections to the adequacy of the Disclosure
Statement and/or confirmation of the Plan, the casting of ballots
for or against confirmation of the Plan and the filing of a ballot
report with the Court.

Mr. Welch says the Debtors require a combined hearing on the
Disclosure Statement and Plan in order to expedite the
implementation of the Debtors' exit from these Chapter 11 cases in
accordance with the global term sheet.  The Debtors are confronted
with ongoing cash flow issues which, notwithstanding the DIP
financing from the DIP Lender, pose challenges to the Debtors
relating to business operations and patient care. Without an
expedited process for the approval of the Disclosure Statement and
confirmation of the Plan, the Debtors are faced with the risks
associated with these challenges, which, in turn, puts the access
to care for the approximate 1,100 patients of the Debtors equally
at-risk. The proposed Plan will resolve these issues.

                    About CC Care, LLC

CC Care, LLC, and its affiliates are Delaware limited liability
companies owned by JLM Financial Healthcare, LP, that operate
long-term care facilities that provide nursing, healthcare,
therapeutic and social services to the chronically ill with a
diagnosis of mental illness.

The operating entities own these nursing care facilities:

  Entity     Facility Name/Location
  ------     ----------------------
CC Care   Community Care Center, Chicago, Illinois
BT Care   Bourbonnais Terrace Nursing Home, Bourbonnais, Ill.
CT Care   Crestwood Terrace Nursing Center, Crestwood, Ill.
FT Care   Frankfort Terrace Nursing Center, Frankfort, Ill.
JT Care   Joliet Terrace Nursing Center, Joliet, Illinois
KT Care   Kankakee Terrance Nursing Center, Bourbonnais, Ill.
SV Care   Southview Manor, Chicago, Illinois
TN Care   Terrace Nursing Home, Waukegan, Illinois
WCT Care  West Chicago Terrace Nursing Home, West Chicago, Ill.

On Oct. 30, 2017, Chapter 11 bankruptcy petitions were filed by CC
Care, LLC, doing business as Community Care Center (Bankr. N.D.
Ill. Lead Case No. 17-32406), and BT Bourbonnais Care, LLC, doing
business as Bourbonnais Terrace Nursing Home (Case No. 17-32411),
CT Care, LLC (17-32417), FT Care, LLC (17-32423), JT Care, LLC
(17-32425), KT Care, LLC (17-32427), SV Care, LLC (17-32430), TN
Care, LLC (17-32429), WCT Care, LLC (17-32433), JLM Financial
Healthcare, LP (17-32421).  Patrick Laffey, their manager and
designated representative, signed the petitions.

The cases are jointly administered under Case No. 17-32406 and
assigned to Judge Janet S. Baer.

At the time of filing, CC Care estimated $1 million to $10 million
in assets and liabilities.

The Debtors tapped Burke Warren Mackay & Serritella P.C. and Crane,
Simon, Clar & Dan as attorneys.  Development Specialists, Inc., is
the Debtors' financial advisor.

On Nov. 27, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  Province, Inc., was
tapped as financial advisor to the Committee, effective as of June
11, 2018.


CCS ONCOLOGY: Interim Cash Collateral Hearing Continued to March 6
------------------------------------------------------------------
The Hon. Michael J. Kaplan the U.S. Bankruptcy Court of the Western
District of New York has entered his 33rd Emergency Order
authorizing Comprehensive Cancer Services Oncology, P.C., and CCS
Medical, PLLC, to use cash collateral.

The Interim Hearing will be continued to March 6, 2019 at 10:00
a.m.

The Debtors are allowed to use cash collateral to pay the following
expenses in respective amounts:

   * To Abbott Answering 581 LLC, for telephone answering services
for December 2018, January 2019, and February 2019, in the amount
of $998.27;

   * To National Fuel, for utility service to 626 and 630
Frankhauser Road, Amherst, New York, in the amount of $525.57; and

   * Payroll for employees of the Debtors Comprehensive Cancer
Services Oncology, P.C. and CCS Medical, PLLC for the weeks
beginning Feb. 4, 2019; Feb. 11, 2019; Feb. 18, 2019; Feb. 25,
2019; March 4, 2019 and March 11, 2019, with total payments for
those employees not to exceed $7,600 per week. Sufficient funds to
cover all employment taxes will be reserved and adequate deposits
to cover the taxes will be made within two business days of the
issuance of wages

Bank of America, N.A., the United States and all creditors holding
liens on or claims against cash collateral, are granted roll-over
or replacement liens or rights of setoffs as security to the same
extent, in the same priority, and with respect to the same assets,
as served as collateral for said creditors' prepetition
indebtedness, to the extent of cash collateral actually used during
the pending of the Chapter 11 case. To the extent that the
replacement liens fail to compensate the secured creditors for the
use of cash collateral, they will have, respectively, an
administrative claim under 11 U.S.C. Sec. 507(b).

A full-text copy of the 33rd Emergency Order is available at:

               http://bankrupt.com/misc/nywb18-10598-561.pdf

                            About CCS

Comprehensive Cancer Services Oncology, P.C., and CCS Medical,
PLLC, sought Chapter 11 protection (Bankr. W.D.N.Y. Lead Case No.
18-10598 and 18-10599) on April 2, 2018.  In the petitions signed
by Won Sam Yi, president/CEO, CCS estimated at least $50,000 in
assets and $10 million to $50 million in liabilities.

CCS Oncology is a professional corporation operating a practice of
medical and radiological oncology treatment, with offices in
Orchard Park, Frankhauser, Niagra Falls, Kenmore, and Lockport.
CSS Medical is a provider of primary care and specialty medicine
services currently operating at Orchard Park, Delaware Avenue, and
Youngs. CCS Oncology is the sole member of CCS Medical.

Judge Michael J. Kaplan is the case judge.

Arthur G. Baumeister, Jr., Esq., of Baumeister Denz LLP, served as
the Debtors' counsel.

Joseph J. Tomaino of Grassi Healthcare Advisors LLC was appointed
patient care ombudsman.

Mark Schlant was named Chapter 11 trustee.  The Trustee hired
Zdarsky Sawicki & Agostinelli LLP, as counsel.


CEDAR FAIR: Moody's Affirms 'Ba3' CFR, Outlook Remains Stable
-------------------------------------------------------------
Moody's Investors Service affirmed Cedar Fair, L.P.'s Ba3 Corporate
Family Rating (CFR), Ba1 senior secured credit facility, and B1
Senior Unsecured rating. The outlook remains stable.

The performance of the company continues to be in line with the
existing rating levels with moderate debt leverage levels of 3.7x
and EBITDA margins of 35% as of Q4 2018, despite slightly negative
free cash flow after distributions in 2018 and 2017.

Affirmations:

Issuer: Cedar Fair, L.P.

  - Corporate Family Rating, Affirmed Ba3

  - Probability of Default Rating, Affirmed Ba3-PD

  - Speculative Grade Liquidity Rating, Affirmed SGL-2

  - Senior Secured Bank Credit Facility, Affirmed Ba1 (LGD2)

  - Senior Unsecured Regular Bond/Debenture, Affirmed B1 (LGD5)

Issuer: Canada's Wonderland Company

  - Senior Secured Bank Credit Facility, Affirmed Ba1 (LGD2)

Outlook Actions:

Issuer: Canada's Wonderland Company

  - Outlook, Remains Stable

Issuer: Cedar Fair, L.P.

  - Outlook, Remains Stable

RATINGS RATIONALE

Cedar Fair's Ba3 CFR reflects its portfolio of regional amusement
parks, moderate leverage, and good EBITDA margins. The parks have
substantial attendance (25.9 million in 2018) and are supported by
experienced park management teams with high entry barriers. Sizable
reinvestment is necessary to maintain a competitive service
offering as attendance is exposed to competition from an
increasingly wide variety of other leisure and entertainment
activities as well as cyclical discretionary consumer spending.
Results are also highly seasonal and sensitive to weather
conditions. Debt-to-EBITDA leverage of 3.7X as of FY 2018
(including Moody's standard adjustments) is moderate, and has
declined from 5.2x in 2009. However, distributions to unit holders
under the MLP structure (the annual per unit distribution was
increased to $3.70 from $3.56 in Q4 2018) are substantial and led
to slightly negative free cash flow during the last two years.
Negative free cash flow after distributions offset the low leverage
level for the current rating and restrain upward rating pressure.

The stable rating outlook incorporates Moody's expectation of low
to mid-single digit revenue and EBITDA growth if weather conditions
are favorable and that Cedar Fair will maintain a good liquidity
position. Moody's also projects that cash flow will be directed to
distributions to equity holders which will continue to rise over
time.

Cedar Fair's SGL-2 speculative-grade liquidity rating reflects its
good liquidity position over the next 12 months supported by
material covenant headroom, a $275 million revolver due April 2022
that is undrawn ($15 million of L/C's outstanding) and a cash
balance of $105 million as of Q4 2018 which is down from $166
million at the end of 2017. Free cash flow after distributions was
modestly negative in 2018 & 2017 and Moody's projects free cash
flow in 2019 will be approximately neutral (after interest expense
of $85 million, $45 million of cash taxes, $170 to $180 million of
capital expenditures, and approximately $209 million in
distributions). The EBITDA to interest coverage ratio is 5.2x as Q4
2018 and expected to improve slightly in 2019.

Cedar Fair is reliant on its $275 million revolver for seasonal
borrowings. The maximum amount drawn on the revolver in 2018 was
$60 million in 2018, down from $110 million in 2017 and $101
million in 2016. Moody's projects Cedar Fair will maintain over
$150 million of unused capacity under its revolvers around the peak
in seasonal cash needs in April and May. Moody's expects Cedar Fair
will maintain an EBITDA cushion of more than 30% based on Moody's
revenue/EBITDA growth assumptions. The maximum debt to EBITDA
covenant is 5.5x for the life of the loan. The revolver is not
subject to a clean down provision. Moody's anticipates the company
would reduce its distribution levels or cut growth capex in a dire
scenario which would provide additional liquidity. The $450 million
senior unsecured note due 2024 becomes callable in June 2019 at
102.688.

The MLP structure and likelihood that management will direct excess
cash to unit holders over time constrains the ratings. A
debt-to-EBITDA ratio below 3.5x on a sustained basis could lead to
an upgrade if the board of directors demonstrated a commitment to
maintaining leverage below that level. An EBITDA to interest ratio
above 4.5x would also be required for an upgrade as would a
positive free cash flow to debt ratio after distributions of over
5% with a good liquidity position.

Weak operating performance, debt funded equity repurchases,
distributions or acquisitions that led to leverage above 4.5x on an
ongoing basis would put negative pressure on the ratings. An EBITDA
to interest ratio below 3x, continued negative free cash flow that
led to a deterioration in its liquidity position, or failure to
maintain a sufficient EBITDA cushion under financial covenants
would also lead to negative rating pressure.

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

Cedar Fair, L.P. (Cedar Fair), headquartered in Sandusky, Ohio, is
a publicly traded Delaware master limited partnership (MLP) formed
in 1987 that owns and operates eleven amusement parks, two outdoor
water parks, one indoor water park, and four hotels in the U.S. and
Canada. Properties include Cedar Point (OH), Knott's Berry Farm
(CA), Kings Island (OH), and Canada's Wonderland (Toronto). In June
2006, Cedar Fair acquired Paramount Parks, Inc. from CBS
Corporation for a purchase price of $1.24 billion. Cedar Fair's
revenue for its fiscal year ended December 2018 was approximately
$1.3 billion.


CENTRAL MOTORCYCLE: Unsecureds to be Paid in Full in 12 Months
--------------------------------------------------------------
Central Motorcycle Roadracing Association, Inc., filed a combined
plan of reorganization and disclosure statement.

Allowed General Unsecured Claims, Class 3, are impaired.  The
Reorganized Debtor shall deliver to holders of Allowed General
Unsecured Claims cash equal to 1/12th of each holder's Allowed
General Unsecured Claim over a twelve-month period. The first
payments to Allowed General Unsecured Claimants shall be due and
payable 120 days after the Effective Date of the Confirmed Plan.
All Allowed General Unsecured Claims shall be paid in full over a
twelve-month period.

Secured Claims, Class 1, are impaired.  Each holder of an Ad
Valorem Tax Claim (Class 1) up to the amount of such holder's
Allowed Secured Claim will be paid in full within 120 Days of the
Effective Date of the confirmed plan. Upon information and belief,
the approximate amount of Class 1 secured claims is $2,414.80. All
ad valorem tax claims shall retain their statutory tax liens.

CMRA Member and Former Member Claims, Class 4, are impaired.  The
Reorganized Debtor shall deliver to holders of CMRA Member and
Former Member Claims cash equal to each holder’s Pro Rata Share
of the Member and Former Member Creditors’ Pool as set forth
below. In the event, the total claims of CMRA’s members and
non-members are estimated at $10,000.00 or less, these claims will
be paid in full within 12 months of the Effective Date of the
Confirmed Plan. In the event CMRA’s members and non-members
claims are estimated in excess of $10,001.00, these claims will be
paid a pro rata share of $100,000.00 over a six-year period.

The Reorganized Debtor will continue to perform work in accordance
with ordinary business practices and host racing events. Attached
to this Plan and Disclosure Statement as Exhibit A are Debtor’s
projections for the next six years which Debtor believes will
permit it to make the payments contemplated by the Plan.

A full-text copy of the Disclosure Statement dated February 25,
2019, is available at https://tinyurl.com/y29uq3hq from
PacerMonitor.com at no charge.

              About Central Motorcycle Roadracing
                         Association Inc.

Central Motorcycle Roadracing Association, Inc., sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. N.D. Tex. Case No.
19-40594) on Feb. 8, 2019.  At the time of the filing, the Debtor
estimated assets of less than $500,000 and liabilities of less than
$50,000.  The case is assigned to Judge Edward L. Morris.


CFO MANAGEMENT: Hires Mr. Perkins of SierraConstellation as CRO
---------------------------------------------------------------
CFO Management Holdings, LLC, and its debtor-affiliates, seek
authority from the U.S. Bankruptcy Court for the Eastern District
of Texas to employ Mr. Lawrence R. Perkins of SierraConstellation
Partners, LLC, as chief restructuring officer to the Debtors.

CFO Management requires SierraConstellation to:

   a. prepare the debtor-in-possession cash flow forecasts and
      financing requirements;

   b. assist and support the Debtors in identifying, negotiating,
      and closing debtor-in-possession financing and exit
      financing;

   c. assist and support the Debtors in identifying, negotiation,
      and closing an asset sale, including a Transaction;

   d. prepare schedules and statements for the Debtors'
      bankruptcy filing;

   e. provide assistance in the management of schedules and
      reporting for filing in a court-supervised proceeding;

   f. provide testimony and serving as the responsible party for
      reporting requirements;

   g. provide interim management support related to Debtors'
      operations and cash flow management during the bankruptcy
      process;

   h. provide management support in evaluating and responding to
      parties during negotiation, including landlords, vendors,
      potential buyers, and other key constituents;

   i. provide analysis and services related to lease assumptions,
      rejections, modifications, or terminations;

   j. interact with investors, vendors and creditors, including
      any official committee appointed in these cases, if any,
      and assisting in the preparation of management reports and
      Monthly Staffing Reports; and

   k. assist in the drafting and confirming of a plan of
      reorganization, if necessary.

SierraConstellation will be paid at these hourly rates:

     Senior Managing Directors        $540 to $575
     Managing Directors                   $425
     Directors                            $400
     Senior Associates                    $247

On February 13, 2019, the Debtors provided SierraConstellation with
a retainer in the amount of $25,000.  Prior to the Petition Date,
SierraConstellation was paid $82,703.75 in fees and reimbursed
expenses of $5,457.  Prior to the Petition Date, the Debtors paid
SierraConstellation the full amount of all outstanding invoices for
fees and expenses in the amount of $251,506 without applying any of
the Retainer to such invoice, and, as a result, SierraConstellation
is not a creditor of the Debtors.

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

Lawrence R. Perkins, a managing director of SierraConstellation
Partners, assured the Court that the firm is a "disinterested
person" as the term is defined in Section 101(14) of the Bankruptcy
Code and does not represent any interest adverse to the Debtors and
their estates.

SierraConstellation can be reached at:

     Lawrence R. Perkins, Esq.
     SIERRA CONSTELLATION PARTNERS, LLC
     400 S. Hope St., Suite 1050
     Los Angeles, CA 90071
     Tel: (213) 289-9060
     Fax: (213) 232-3285

                 About CFO Management Holdings

CFO Management Holdings, LLC, through its subsidiaries, engages in
developing and selling residential and commercial real estate in
Collin County, Texas, and owns and manages a wild game ranch in
Southern Oklahoma.  The subsidiaries are Carter Family Office, LLC,
Christian  Custom Homes, LLC, Double Droptine Ranch, LLC, Frisco
Wade Crossing Partners, LLC, Kingswood Development Partners, LLC,
McKinney Executive Suites at Crescent Parc Development Partners,
LLC, North-Forty Development LLC, and West Main Station
Development, LLC.

CFO Management Holdings and its subsidiaries sought Chapter 11
protection (Bankr. E.D. Tex. Case No. Lead Case No. 19-40426) on
Feb. 17, 2019.  In the petition signed by CRO Lawrence Perkins, CFO
Management estimated $50 million to $100 million in both assets and
liabilities.  Annmarie Chiarello, Esq. and Joseph J. Wielebinski,
Jr., Esq., at WINSTEAD PC serves as bankruptcy counsel to the
Debtors.


CFO MANAGEMENT: U.S. Trustee Forms 5-Member Committee
-----------------------------------------------------
The Office of the U.S. Trustee on Feb. 28 appointed five creditors
to serve on the official committee of unsecured creditors in the
Chapter 11 cases of CFO Management Holdings, LLC, and its
affiliates.

The committee members are:

     (1) Phillip Hokit (Interim Chairman)
         2204 Virginia Lane
         Haslet, TX 76052
         (817) 455-5047
         philhokit@yahoo.com

     (2) Douglas McLean  
         2705 Devonshire Dr.
         Carrollton, TX 75007
         (469) 766-9679
         plane700@verizon.net

     (3) Joyce Lasich
         2900 Foxboro Dr.
         Richardson, TX 75082
         (214) 448-4783
         joyce.lasich@hcahealthcare.com

     (4) Joseph Stilwell
         105 Jakes Trail
         Aledo, TX 76008
         (817) 821-5293
         stilwelljose@gmail.com

     (5) Don Frisbee, Jr.
         4540 FM 66
         Waxahachie, TX 75167
         (972) 937-4199
         quickspinner11@gmail.com

Official creditors' committees have the right to employ legal and
accounting professionals and financial advisors, at a debtor's
expense. They may investigate the debtor's business and financial
affairs. Importantly, official committees serve as fiduciaries to
the general population of creditors they represent.

                   About CFO Management Holdings

CFO Management Holdings, LLC and its affiliates are privately held
companies engaged in activities related to real estate.

The Debtors sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. E.D. Texas Lead Case No. 19-40426) on February 17,
2019.  At the time of the filing, the Debtor had estimated assets
of $50 million to $100 million and liabilities of $50 million to
$100 million.  

The cases has been assigned to Judge Brenda T. Rhoades.  The
Debtors tapped Winstead PC as their legal counsel, and
SierraConstellation Partners, LLC as their restructuring advisor.


CHARLOTTE RUSSE: Sets Bidding Procedures for All Assets
-------------------------------------------------------
Charlotte Russe Holding, Inc., and its debtor-affiliates ask the
U.S. Bankruptcy Court for the District of Delaware to authorize the
bidding procedures in connection with the sale of substantially all
of their assets by auction.

The Debtors commenced their Cases to either (i) effectuate the Sale
of their Assets pursuant to a Court-approved bidding and auction
process; or (ii) otherwise dispose of their Assets pursuant to
store closing sales and other value maximizing transactions.

The Debtors ask approval of an expedited sale process that provides
the Debtors with an opportunity to obtain a going concern bid.
They continue to believe that, if available, a going concern sale
would provide the best result for all interested parties.

In accordance with the milestones established by the Debtors'
proposed DIP facility, the Debtors are required to obtain a firm
commitment from a Going Concern Stalking Horse Bidder by Feb. 17,
2019, and an order approving the Going Concern Stalking Horse Bid
by Feb. 25, 2019.  In the event that no such commitment or order is
obtained by the respective dates, the Sale Milestones require the
Debtors to pursue a full chain liquidation pursuant to the timeline
set in order to maximize value for all stakeholders.

The Debtors propose to sell the Assets free and clear of liens,
claims and encumbrances, and if the Going Concern Path is pursued,
contemplate the potential assumption and assignment of certain
executory contracts and unexpired leases in connection therewith.
With the assistance of Berkeley Research Group, LLC ("BRG") and
Guggenheim Securities, LLC, the Debtors anticipate engaging in a
comprehensive post-petition marketing process for either a going
concern transaction or a full chain liquidation with financial and
strategic buyers.  he proposed Bidding Procedures are designed to
permit the Debtors to pursue any available transaction to maximize
the value of their assets for the benefit of their  estates.
Moreover, they believe that the proposed deadlines provide these
estates with a full opportunity to market the Debtors' business as
a going concern or a full chain liquidation and maximize value for
all
stakeholders.

By the motion, the Debtors ask entry of the Bidding Procedures
Order:

     a. approving (i) the Debtors' proposed Bidding Procedures for
marketing the Assets, which procedures are attached as Annex 1 to
the Bidding Procedures Order; (ii) the Auction and Hearing Notice;
and (iii) if a Going Concern Stalking Horse Bid is obtained in
accordance with the Sale Milestones, the Assumption and Assignment
Notice;

     b. if a Going Concern Stalking Horse Bid is obtained in
accordance with the Sale Milestones, approving procedures to
determine cure amounts for the Debtors' executory contracts and
unexpired leases that may be assumed and assigned in connection
with the Sale;

     c. establishing March 3, 2019 at 4:00 p.m. (ET) as the
deadline for the submission of liquidation bids or establishing
March 7, 2019 at 4:00 p.m. (ET) as the deadline for the submission
of going concern bid;

     d. scheduling the Auction, if necessary, for the Liquidation
Path, no later than March 5, 2019 or, for the Going Concern Path,
no later than March 11, 2019; and

     e. scheduling the Sale Hearing for March 6, 2019 for the
Liquidation Path or March 13, 2019 for the Going Concern Path,
subject to the Court's availability, to consider the Sale of the
Assets to the Buyer or such other party that is the successful
bidder at the Auction.

In addition, they respectfully ask the entry of the Sale Order:

     a. approving the Sale of all or any of the Assets to such
party that is the successful bidder at the Auction;

     b. if a Going Concern Stalking Horse Bid is obtained in
accordance with the Sale Milestones, approving the assumption and
assignment of executory contracts and unexpired leases in
connection with the Sale;

     c. finding that the party that is the successful bidder is a
"good faith purchaser," as that term is defined in section 363(m)
of the Bankruptcy Code, and has not violated section 363(n) of the
Bankruptcy Code;

     d. waiving the 14-day stay requirements of Bankruptcy Rules
6004(h) and 6006(d); and

     e. granting certain related relief.

The Debtors are requesting that the Court approves the Bidding
Procedures for the Sale of the Assets with a final sale hearing to
occur either (x) no later than March 6, 2019 if the Liquidation
Path is pursued or, (y) no later than March 13, 2019 if the Going
Concern Path is pursued.

The salient terms of the Bidding Procedures are:

     a. Bid Deadline: (i) March 3, 2019 (Liquidation Path) and (ii)
March 7, 2019 (Going Concern Path)

     b. Initial Bid: At least the sum of (i) the Stalking Horse
Bid, (ii) any break-up fee or expense reimbursement approved by the
Court, and (iii) a reasonable minimum overbid amount to be
calculated in the Debtors' reasonable discretion

     c. Deposit: 10% of the gross cash consideration

     d. Auction:  If at least one Qualified Bid in respect of the
Assets is received by the Bid Deadline, the Debtors will conduct
the Auction.  If the Liquidation Path is pursued, the Liquidation
Auction will take place at the offices of Cooley LLP, 1114 Avenue
of the Americas, New York, NY 10036 on March 5, 2019 at 10:00 a.m.
(ET).  If the Going Concern Path is pursued, the Going Concern
Auction will take place at the offices of Cooley LLP, 1114 Avenue
of the Americas, New York, NY 10036 on March 11, 2019 at 10:00 a.m.
(ET).

     e. Bid Increments: The Debtors will announce the bidding
increments for bids on one or more of the Acquired Assets or Other
Assets at the outset of the Auction.

     f. Sale Hearing: (i) March 6, 2019 (Liquidation Path) and (ii)
March 13, 2019 (Going Concern Path)

     g. Closing: (i) March 7, 2019 (Liquidation Path) and (ii)
March 14, 2019 (Going Concern Path)

Pursuant to Bankruptcy Rule 2002(a), the Debtors are required to
provide their creditors with 21 days' notice of the Sale Hearing.
They propose that the deadline for objecting to approval of the
proposed Sale be (x) March 4, 2019 at 12:00 p.m. (ET) pursuant to
the Liquidation Path; or (y) March 6, 2019 at 4:00 p.m. (ET)
pursuant to the Going Concern Path.

Pursuant to the Going Concern Path, the Debtors, as part of the
Sale, may assume and assign Assumed and Assigned Agreements.  By no
later than 21 days prior to the Going Concern Sale Hearing, the
Debtors will file a schedule of cure obligations for the Assumed
and Assigned Agreements.  They propose that any objections to the
assumption and assignment of any executory contract or unexpired
lease identified on the Cure Schedule must be filed by March 6,
2019.

Finally, the Debtors respectfully submit that the Court waives the
14-day stay requirements contained in Bankruptcy Rules 6004(h) and
6006(d).

A copy of the Bidding Procedures and form of APA attached to the
Motion is available for free at:

     http://bankrupt.com/misc/Charlotte_Russe_17_Sales.pdf

                About Charlotte Russe Holding

Charlotte Russe Holding, Inc., is a specialty fashion retailer of
young women's apparel and accessories comprised of seven entities.
The company and its affiliates are headquartered in San Diego,
California and have one distribution center located in Ontario,
California.  In addition, the companies lease office space in Los
Angeles, California and San Francisco, California, where they
primarily conduct merchandising, marketing, e-commerce and
technology functions.

The companies sell their merchandise to customers in the contiguous
48 states, Hawaii, and Puerto Rico through their online store and
512 Charlotte Russe brick-and-mortar stores located in various
regional malls, outlet centers, and lifestyle centers.  The bulk
of
the companies' apparel and accessory products are sold under the
Charlotte Russe brand with ancillary brands for denim and perfume
(Refuge), young women's plus-size apparel (Charlotte Russe Plus),
and cosmetics (Charlotte by Charlotte Russe).

Charlotte Russe Holding and its affiliates sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. D. Del. Lead Case No.
19-10210) on Feb. 3, 2019.

At the time of the filing, Charlotte Russe Holding estimated assets
of $100 million to $500 million and liabilities of $100 million to
$500 million.

The cases are assigned to Judge Laurie Selber Silverstein.

The Debtors tapped Bayard, P.A. and Cooley LLP as their bankruptcy
counsel; Guggenheim Securities, LLC as their investment banker; A&G
Realty Partners, LLC as lease disposition consultant and business
broker; Gordon Brothers Retail Partners LLC, Hilco Merchant
Resources LLC and Malfitano Advisors, LLC as liquidation
consultant; and Donlin, Recano & Company, Inc., as claims and
noticing agent.


COLLEEN & TOM: Seeks to Hire CRET LLC as Auctioneer
---------------------------------------------------
Colleen & Tom Enterprises, Inc., seeks authority from the U.S.
Bankruptcy Court for the District of Nevada to employ CRET LLC
Series 2012-2 d/b/a Nellis Auction, as auctioneer to the Debtor.

Colleen & Tom requires CRET LLC to auction, market, and sell the
Debtor's personal property consisting of household items, antiques,
and equipment, located at 1540 S. Rainbow Blvd., Las Vegas, NV
89146.

CRET LLC will be paid 50% commission of sales. The Firm will also
be paid 15% Buyer's premium.

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

Colleen Aiken, partner of CRET LLC Series 2012-2 d/b/a Nellis
Auction, assured the Court that the firm is a "disinterested
person" as the term is defined in Section 101(14) of the Bankruptcy
Code and does not represent any interest adverse to the Debtor and
its estates.

CRET LLC can be reached at:

     Colleen Aiken
     CRET LLC SERIES 2012-2
     D/B/A NELLIS AUCTION
     2245 North Nellis Boulevard
     Las Vegas, NV 89115
     Tel: (702) 531-1300

                 About Colleen & Tom Enterprises

Colleen & Tom Enterprises, Inc. -- http://cccfurnishings.com/--
offers new and gently used home furnishing products.  Colleen & Tom
Enterprises sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D. Nev. Case No. 18-16462) on Oct. 29, 2018.  In the
petition signed by Colleen Aiken, president, the Debtor estimated
assets of less than $50,000 and liabilities of $1 million to $10
million.  Judge Laurel E. Babero oversees the case.  The Debtor
tapped Leavitt Legal Services, P.C. as its legal counsel; and
Barlow Douglas and Hall, CPAs as its accountant.


COMPLETION INDUSTRIAL: Selling Marshfield Industrial Site for $2.5M
-------------------------------------------------------------------
Completion Industrial Minerals, LLC, asks the U.S. Bankruptcy Court
for the Northern District of Texas to authorize the private sale of
its industrial site located at 3015 S. Mallard Avenue, Marshfield,
Wisconsin and certain related property to Mathy Construction Co. or
its designated assigns for $2.5 million.

Consistent with its business objectives, on Feb. 16, 2011, CIM
acquired approximately 49.74 acres of land located at 3015 S.
Mallard Avenue, Marshfield, Wisconsin to serve as the location of
its sand processing operations.  Largely as a result of
technological changes in the frac sand business and economic
conditions facing the oil and gas market, CIM ceased its operations
in May, 2016.

Faced with significant economic challenges, CIM sought to
recapitalize and, alternatively, to sell its assets.  To facilitate
those efforts, Aug. 1, 2017, CIM filed the Bankruptcy Case.  After
significant time and effort, CIM negotiated the sale of its frac
sand processing facility and, with bankruptcy court approval,
closed on the sale.  The sale did not, however, include CIM's
Marshfield industrial site.

CIM has now negotiated the sale of the site and certain related
assets to Mathy for the gross amount of $2.5 million.  Based on
various considerations, CIM believes that the proposed sale to
Mathy is in the best interests of the CIM bankruptcy estate and its
creditors. Those include (a) CIM's considered belief that the
offered purchase price is reasonable, (b) Mathy's financial
wherewithal to consummate the acquisition without having to obtain
third party financing, and (c) the City of Marshfield's agreement
to release a purchase option and to make other accommodations
possibly necessary to permit CIM to transfer title the industrial
site to any prospective purchaser, including Mathy. Accordingly,
CIM asks that the Court approves the proposed sale.

The parties have executed their Asset Purchase Agreement.  Under
the general terms of the APA, Mathy will pay CIM the gross amount
of $2.5 million for the Marshfield Site, including existing
improvements on the Marshfield Site, and including certain related
personal property, all of which are identified in the APA.
Consistent with the APA and in contemplation of the proposed sale,
Mathy has also tendered an earnest money deposit of $125,000 to
CIM.   The Purchase Price will be adjusted to reflect the estimated
amount of 2019 real property taxes on the Marshfield Site prior to
the closing of the sale, with a later reconciliation to be
conducted by the parties.

The sale will be free and clear of all liens, claims and
encumbrances.  CIM believes that the only lien, claim or
encumbrance against the Sale Assets is limited to 2019 ad valorem
real property taxes.

Regarding the manner of the proposed sale, CIM believes that
selling the Sale Assets by private sale to Mathy is in the best
interest of CIM and its creditors.  CIM has already spent
considerable time and effort to market the Marshfield Site.  Based
on those efforts, it is CIM's informed belief that the Purchase
Price and the other terms of the proposed sale are fair and
reasonable.  The proceeds of the proposed sale are greater than the
value of any debt secured by the Sale Assets.

Because CIM continues to incur tax obligations on the Sale Assets,
it is in the CIM Estate's best interests that CIM consummate the
proposed sale without undue delay.  Accordingly, cause exists for
the Bankruptcy Court to waive the 14-day stay under Bankruptcy Rule
6004(h).  

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

   http://bankrupt.com/misc/Completion_Industrial_171_Sales.pdf

The objection deadline is Feb. 25, 2019.

The Purchaser:

          MATHY CONSTRUCTION CO.
          Attn: Justin H. Silcox, Esq.
          Chief Legal Officer
          920 10th Avenue North
          Onalaska, WI 54650

               About Completion Industrial Minerals

Completion Industrial Minerals, LLC -- http://www.ciminerals.com/
-- is a producer of northern alpha quartz proppants.  It is a
full-service provider of products and services from the quarry to
the rail head at destination.

Completion Industrial Minerals sought protection under Chapter 11
of the Bankruptcy Code (Bankr. N.D. Tex. Case No. 17-43208) on Aug.
1, 2017.  In the petition signed by Thomas Giordani, its president,
the Debtor estimated assets and liabilities of $1 million to $10
million.  Judge Russell F. Nelms presides over the case.  Fishman
Jackson Ronquillo PLLC is the Debtor's counsel.

                          *     *     *

Completion Industrial Minerals has moved for appointment of a
Chapter 11 trustee to take over management of the estate.  CIM says
it does not have the cash resources to fund continued operations
and its current management does not have particular expertise in
bankruptcy restructuring matters.


CONCISE INC: Taps Wolff & Orenstein as Legal Counsel
----------------------------------------------------
Concise Inc. received approval from the U.S. Bankruptcy Court for
the District of Columbia to hire Wolff & Orenstein, LLC, as its
legal counsel.

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

Wolff & Orenstein will charge at these hourly fees:

     Members               $475
     Law Clerks            $200
     Office Assistants     $125

Prior to its bankruptcy filing, the Debtor provided the firm a
retainer of $25,000, plus a deposit of $2,000 to cover the filing
fee and other costs.

Wolff & Orenstein does not hold any interest adverse to the Debtor
and its bankruptcy estate, according to court filings.

The firm can be reached through:

     Jeffrey M. Orenstein, Esq.
     Wolff & Orenstein, LLC                  
     15245 Shady Grove Road, Suite 465
     Rockville, MD 20852
     Tel: 301-250-7232
     Email: jorenstein@wolawgroup.com

                        About Concise Inc.

Concise, Inc., was founded in 2003 as a turnkey in-building
Distributed Antenna System Integrator (DAS).  It offers wireless,
infrastructure cabling, cyber/cloud services, IT
telecommunications, managed security, and engineering design
services.

Concise, Inc., sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D. D.C. Case No. 19-00079) on Jan. 31, 2019.  At the
time of the filing, the Debtor estimated assets of $51,715 in
assets and $3,556,125 in liabilities.  The case is assigned to
Judge Martin S. Teel, Jr.  Wolff & Orenstein, LLC, is the Debtor's
legal counsel.


COPPER CANYON: Hires Lewis Roca as Special Counsel
--------------------------------------------------
Copper Canyon Partners, LLC, seeks authority from the U.S.
Bankruptcy Court for the District of Nevada to employ Lewis Roca
Rothgerber Christie LLP, as special counsel to the Debtor.

Copper Canyon requires Lewis Roca to represent and assist the
Debtor with real estate matters related to the Coppery Canyon
development project consisting of 1,300 acres of vacant land
located in Sparks, Nevada.

Lewis Roca will be paid at these hourly rates:

     Garrett D. Gordon, Esq.        $505
     Casey Stiteler, Esq.           $325

As of the Petition Date, the Debtor owned Lewis Roca the sum of
$55,509.12 representing unpaid legal services.

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

Garrett D. Gordon, partner of Lewis Roca Rothgerber Christie LLP,
assured the Court that the firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code and does
not represent any interest adverse to the Debtor and its estates.

Lewis Roca can be reached at:

     Garrett D. Gordon, Esq.
     LEWIS ROCA ROTHGERBER CHRISTIE LLP
     One East Liberty Street, Suite 300
     Reno, NV 89501
     Tel: (775) 823-2900
     Fax: (775) 823-2929
     E-mail: GGordon@lrrc.com

                   About Copper Canyon Partners

Copper Canyon Partners LLC, a contractor in Modesto, California,
sought protection under Chapter 11 of the Bankruptcy Code (Bankr.
D. Nev. Case No. 18-51144) on Oct. 11, 2018.  At the time of the
filing, the Debtor estimated assets of $10 million to $50 million
and liabilities of $10 million to $50 million.  Judge Bruce T.
Beesley oversees the case.  The Debtor tapped Harris Law Practice
LLC as its legal counsel, and Lewis Roca Rothgerber Christie LLP,
as special counsel.


CORRIDOR MEDICAL: Quality of Lab Services Declined, PCO Says
------------------------------------------------------------
Susan N. Goodman, the appointed Patient Care Ombudsman for Corridor
Medical Services, Inc., Correctional Imaging Services, LLC, and
CMMS Lab, LLC, filed with the U.S. Bankruptcy Court for Western
District of Texas a second supplemental report on the patient care
services of the Debtor.

During the visit, the PCO followed up with the compliance officer
to discuss customer complaints received after the outsourcing of
all lab processing post-immediate jeopardy (IJ) survey results. The
PCO reported that seven cancellations were reported along with the
ongoing general feedback that the primary customer
challenge/concern was related to increased testing
turn-around-times.

The PCO noted that the STAT lab turn-around-times were reported as
an ongoing concern from the El Paso market area, yet STAT lab
challenges were a new issue in the I-35 corridor serviced by
Debtors.

While PCO has remained engaged collecting important anecdotal
evidence to monitor potential patient impacts, the PCO observed
that such efforts are inefficient, particularly given the scope of
the geography and volume of customers serviced by Debtors, and
counter to the financial constraints expressed by various
constituencies prior to PCO’s appointment.

The PCO further noted that the quality of Debtors’ lab services
has declined significantly as described in 11 U.S.C.  Sec. 333(b).
A fortunate difference thus far; however, has been the apparent
customer buffer whereby alternative providers have been sought in
response to service concerns.

A full-text copy of the Second Supplemental Report is available for
free at:

     http://bankrupt.com/misc/txwb18-11569-169.pdf

       About Corridor Medical Services

Corridor Medical Services, Inc., provides mobile imaging and
laboratory diagnostic services.  It offers digital x-ray,
ultrasound, EKG, and lab services to nursing homes, hospice
centers, assisted living facilities, clinics, surgery centers,
home-bound patients, and any place with patients who are restricted
to travel.

Corridor Medical Services and its affiliates Correctional Imaging
Services, LLC and CMMS Lab LLC sought protection under Chapter 11
of the Bankruptcy Code (Bankr. W.D. Texas Case Nos. 18-11569 to
18-11571) on Nov. 30, 2018.  

Corridor Medical Services estimated up to $50,000 in assets and $10
million to $50 million in liabilities as of the bankruptcy filing.

The cases are assigned to Judge Tony M. Davis.

Barron & Newburger, PC, is the Debtors' counsel.


COZY COTTAGES: Case Summary & 20 Largest Unsecured Creditors
------------------------------------------------------------
Debtor: Cozy Cottages, Inc.
        1408 Rogers Street
        Clearwater, FL 33756

Business Description: Cozy Cottages, Inc. is a Single Asset Real
                      Estate Debtor (as defined in 11 U.S.C.
                      Section 101(51B)).  Cozy Cottages owns a
                      rental home located at 1412 Rogers Street,
                      Clearwater, FL 33756 valued by the Debtor at

                      $197,000.

Chapter 11 Petition Date: March 4, 2019

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

Case No.: 19-01798

Debtor's Counsel: Buddy D. Ford, Esq.
                  BUDDY D. FORD, P.A.
                  9301 West Hillsborough Avenue
                  Tampa, FL 33615-3008
                  Tel: 813-877-4669
                  Fax: 813-877-5543
                  E-mail: Buddy@TampaEsq.com
                          All@tampaesq.com

Total Assets: $475,500

Total Liabilities: $1,253,250

The petition was signed by Olga Favrow Botello, president.

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

           http://bankrupt.com/misc/flmb19-01798.pdf


CURAE HEALTH: MSDOM Objects to Disclosure Statement
---------------------------------------------------
The State of Mississippi, Mississippi Division of Medicaid
("MSDOM") objects to the adequacy of the disclosure statement
explaining Curae Health's Chapter 11 Plan.

According to MSDOM, it holds substantial claims for administrative
expenses incurred by the Hospital Debtors prior to and after the
filing of a petition.

MSDOM asserts and has moved for the approval of its administrative
expense, and compel its payment, and upon any failure to pay,
require the Debtor to appear at a hearing to show cause and for the
Court to hear and consider whether to dismiss or convert the
bankruptcy proceedings.

                      About Curae Health

Curae Health is a 501(c)(3) not-for-profit health system formed to
address the needs of rural healthcare.  Focusing on rural community
hospitals in the Southeastern US, Curae collaborates with medical
staff and communities to add new services and upgrade the
facilities, alleviating the need for patients to travel long
distances for their healthcare needs.

On Aug. 24, 2018, Curae Health, Inc., and its affiliates sought
Chapter 11 protection (Bankr. M.D. Tenn. Lead Case No. 18-05665).
Curae Health estimated $10 million to $50 million in total assets
and $50 million to $100 million in total liabilities.

The cases are assigned to Judge Charles M. Walker.

The Debtors tapped Polsinelli PC as counsel; Glassratner Advisory &
Capital Group LLC, as financial advisors; Egerton McAfee Armistead
& Davis, P.C., as special counsel; Morgan Stanley as investment
banker; and BMC Group, Inc., as claims and noticing agent.


DANICA ASSOCIATES: April 23 Disclosure Statement Hearing
--------------------------------------------------------
The hearing to consider the adequacy of the disclosure statement
explaining Danica Associates, LLC's Chapter 11 Plan will be held on
April 23, 2019 at 1:30 PM.  Any objection to the Disclosure
Statement will be filed and served not later than  April 16, 2019.

Class 3 consists of the Allowed General Unsecured Claim and are
impaired. Unless otherwise agreed to by the creditors in Class 3,
on the Effective Date the holders of Class 3 Claims will be paid a
pro rata share of $509,826.64 payable in monthly installments of
$6,580.24 per month starting in Month 1 of the plan through month
77 of the Plan with a final payment in Month 78 of $3,148.16.

Class 1 Allowed Secured Valley National Bank claim are impaired and
secured by personal property of the Debtor. Unless otherwise agreed
to by the Debtors and Valley National Bank, on the Effective Date
the Secured Claim owed to Class 1 in the secured amount of
$70,555.59 will be paid in monthly installments of $3,919.76
starting in Month 1 through Month 18 of the Plan. The balance of
Valley National Bank's claim will be treated as a general unsecured
claim. The Debtor will maintain all taxes and insurance as required
by US Trustee Guidelines.

Class 2 Allowed Priority Unsecured Taxing Authority Claims. Class 2
The Internal Revenue Service will be paid $300.00 plus any taxes
that become in full.

Funds to be used to make cash payments under the Plan shall derive
from income and operations of the Debtors.

A full-text copy of the Disclosure Statement is available at
https://tinyurl.com/y2vv7q8o from PacerMonitor.com at no charge.

                     About Danica Associates

Danica Associates, LLC, filed a Chapter 11 petition (Bankr. S.D.
Fla. Case No. 18-12476) on March 2, 2018.  In the petition signed
by Rite K. Weller, managing member, the Debtor estimated at least
$50,000 in assets and $100,000 to $500,000 million in liabilities.
The case is assigned to Judge Paul G. Hyman, Jr.  The Debtor is
represented by David Lloyd Merrill, Esq. at Merrill PA.


DENTALCORP HEALTH: Moody's Affirms 'B3' CFR, Outlook Stable
-----------------------------------------------------------
Moody's Investors Service affirmed Dentalcorp Health Services ULC's
("dentalcorp") B3 corporate family rating (CFR), B3-PD probability
of default rating, B2 senior secured rating on its first lien
facilities and Caa2 senior secured rating on its second lien
facilities. The outlook is stable.

The ratings affirmation follows incremental proceeds of US$127
million and US$50 million raised under its senior secured first and
second lien term loan facilities, respectively. Net proceeds will
be used to fund acquisitions over the next twelve to 18 months.

Outlook Actions:

Issuer: Dentalcorp Health Services ULC

  - Outlook, Remains Stable

Affirmations:

Issuer: Dentalcorp Health Services ULC

  - Probability of Default Rating, Affirmed B3-PD

  - Corporate Family Rating, Affirmed B3

  - Senior Secured Second Lien Term Loan, Affirmed Caa2 (LGD5)

  - Senior Secured Second Lien Delayed Draw Term Loan, Affirmed
Caa2 (LGD5)

  - Senior Secured First Lien Term Loan, Affirmed B2 (LGD3)

  - Senior Secured First Lien Revolving Credit Facility, Affirmed
B2 (LGD3)

  - Senior Secured First Lien Delayed DrawTerm Loan, Affirmed B2
(LGD3)

RATINGS RATIONALE

Dentalcorp Health Services ULC (dentalcorp) is constrained by (1)
elevated leverage (adjusted debt to EBITDA sustained above 7x); (2)
weak interest coverage and cash flow relative to debt
(EBITA/interest maintained under 1.5x and RCF/net debt under 8%);
and (3) risks under its aggressive acquisition strategy and private
equity ownership. The company benefits from (1) its position as a
leading dental support organization (DSO) in Canada, which is in
the early stage of market consolidation; (2) a domestic dental
industry characterized by a cash-based pay model and stable pricing
dynamics; and (3) an established track record integrating acquired
dental practices.

Dentalcorp has adequate liquidity over the next year, with sources
totaling close to C$170 million (equiv.) versus uses of C$8
million. Sources include C$20 million of expected free cash flow
and about C$150 million (equiv.) of unused committed availability
under loan facilities. Uses are limited to scheduled debt
amortization. Committed loan availability includes an unused
revolver of C$44 million (equiv.; matures 2023), C$104 million
(equiv.) unused on two delayed draw term loans with authorizations
totaling C$235 million (equiv.; available until June 2020 and
matures 2025/2026). About C$140 million of the C$236 million
(equiv.) in new debt will be used to fund acquisitions currently
with letters of intent in place (cancellable by dentalcorp), while
the rest is likely to be used for additional acquisitions. No
additional committed liquidity is attributed to the new debt.

The revolver is subject to a springing first lien net leverage
covenant when the revolver is at least 35% drawn. Although Moody's
expects the revolver to remain largely undrawn over the next twelve
months, the company would have about a 35% cushion under its
covenant should it be applicable.

Dentalcorp's first lien facilities are rated B2, one notch above
the B3 CFR, reflecting higher recovery in the capital structure,
while the second lien facilities are rated two notches below the
CFR, at Caa2, reflecting their junior position behind the first
lien debt.

The stable outlook reflects Moody's expectation for ongoing
successful integration of acquisitions, stable margins and adequate
liquidity, with leverage stabilizing around 7x.

Dentalcorp's CFR could be upgraded if the company continues to
demonstrate a successful track record of integrating acquisitions,
and adjusted debt to EBITDA is sustained below 6x (about 7.4x LTM
as of Dec-18, on an annualized basis).

Dentalcorp's CFR could be downgraded if adjusted EBITA to interest
falls below 1.0x (about 1.4x LTM as of Dec-18), if the company
generates negative free cash flow before acquisitions, or if
operating performance or liquidity weakens.

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

Dentalcorp is a Toronto-based dental support organization (DSO),
which owns close to 290 practices in Canada as of December 2018.
Following an April, 2018 leveraged buyout, dentalcorp is majority
owned by private equity firm L Catterton. Moody's estimates
Dentalcorp's pro-forma annualized revenue was over C$750 million
for the twelve months ended December 2018.


DIABETIC SOLUTIONS: Hires E. Foy McNaughton as Attorney
-------------------------------------------------------
Diabetic Solutions, LLC, has filed an amended application with the
U.S. Bankruptcy Court for the Northern District of Indiana seeking
approval to hire E. Foy McNaughton, Attorney at Law, as attorney to
the Debtor.

Diabetic Solutions requires E. Foy McNaughton to:

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

   b. prepare on behalf of the Debtor as DIP necessary
      applications, answers, orders, reports and other legal
      papers; and

   c. perform all other legal services for the Debtor as DIP
      which may be necessary in the bankruptcy proceedings.

E. Foy McNaughton will be paid at these hourly rates:

     Attorneys              $155 to $195
     Paralegals                 $125

E. Foy McNaughton will also be reimbursed for reasonable
out-of-pocket expenses incurred.

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

E. Foy McNaughton can be reached at:

     E. Foy McNaughton, Esq.
     E. FOY MCNAUGHTON, ATTORNEY AT LAW
     207 N. Wayne Street
     Fremont, IN 46737
     Tel: (260) 527-1134
     Fax: (260) 527-1135
     E-mail: foy@debt-relief.in

                    About Diabetic Solutions

Diabetic Solutions, LLC, is a privately held company in
Shipshewana, Indiana that offers products such as diabetic testing
supplies, diabetic shoes, incontinence products, semi-electric
hospital beds, mobility products and bathroom assitive technology.

Diabetic Solutions filed a Chapter 11 petition (Bankr. N.D. Ind.
Case No. 19-10131) on Feb. 7, 2019.  In the petition signed by
Jared Ballou, member, the Debtor disclosed $280,021 in total assets
and $1,052,232 in total liabilities.  The case is assigned to Judge
Robert E. Grant.  Foy E. McNaughton, Esq. at Mcnaughton Law Group,
LLC, represents the Debtor.




DIABETIC SOLUTIONS: Seeks Authorization to Use Cash Collateral
--------------------------------------------------------------
Diabetic Solutions, LLC, requests the U.S. Bankruptcy Court for the
Northern District of Indiana to authorize its use of cash
collateral in accordance with its budget.

The Debtor has certain necessary expenditures in the coming days
and weeks, which includes city utility payments, supplier payments
and payroll as set forth in the budget. Pursuant to the proposed
budget, the Debtor projects it will incur total operating expenses
of approximately $19,744 for the month of March 2019 and $18,769
for the month of April 2019.

The Debtor is indebted to Elsie Miller 2000 Revocable Trust
("Miller Trust") in the approximate amount of $275,000. The Miller
Trust asserts a perfected lien on all equipment, furniture,
fixtures, inventory, accounts, leasehold interests, and intangible
property.

The Debtor believes Miller Trust's claim is exceeded by the value
of assets subject to Miller Trust's security interest.

As adequate protection for the use of cash collateral, the Debtor
will offer a replacement lien to Miller Trust on future profits and
its assets pursuant to the U.C.C. Financing Statement and/or the
creditor's respective tax lien. The Debtor believes that through
continuous operation, it can maintain and increase the value of its
business operation.

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

           http://bankrupt.com/misc/innb19-10131-6.pdf

                   About Diabetic Solutions

Diabetic Solutions is a privately held company in Shipshewana,
Indiana that offers products such as diabetic testing supplies,
diabetic shoes, incontinence products, semi-electric hospital beds,
mobility products and bathroom assistive technology.

Diabetic Solutions filed a Chapter 11 petition (Bankr. N.D. Ind.
Case No. 19-10131) on Feb. 7, 2019.  In the petition signed by
Jared Ballou, member, the Debtor disclosed $280,021 in total assets
and $1,052,232 in total liabilities.  The case is assigned to Judge
Robert E. Grant.  Foy E. McNaughton, Esq., at Mcnaughton Law Group,
LLC, is the Debtor's counsel.



DILLE FAMILY: Court Dismisses Chapter 11 Bankruptcy Case
--------------------------------------------------------
Bankruptcy Judge Jeffery A. Deller granted Don Murphy, Lorraine
Dille Williams, Robert Nichols Flint Dille, and Team Angry
Filmworks, Inc.'s expedited joint motion to dismiss the chapter 11
case of Dille Family Trust.

The movants made a number of contentions including the claim that
the Dille Family Trust is not a "business trust" and is therefore
ineligible to be a debtor in bankruptcy pursuant to 11 U.S.C.
section 109(d).

Objections have been lodged against the Motion to Dismiss by Robert
S. Bernstein in his capacity as Chapter 11 Trustee, Louise A. Geer
(who is the non-bankruptcy trustee of the Dille Family Trust), the
putative debtor Dille Family Trust, and the Nowlan Family Trust.
These parties contend that the debtor is a "business trust" and, as
such, the debtor is eligible for relief.

The Court holds that all of the provisions of the trust agreement
lead this Court to conclude that the Dille Family Trust is an
ordinary trust as opposed to a business trust. The Court’s
conclusion is particularly acute since neither the Chapter 11
Trustee nor Ms. Geer have offered or produced any evidence
indicating that when the Dille Family Trust was created the
settlors intended anything other than the creation of an ordinary
trust.

The record reflects that Lorraine Dille Williams has filed with the
Court a letter dated Feb. 5, 2019. In this letter, Ms. Williams
admitted that the Dille Family Trust was "created as an estate
planning vehicle."

In addition, neither the Chapter 11 Trustee nor Ms. Geer has
offered any explanation as to why the Dille Family Trust, if it is
a true "business trust" to be treated as an entity other than a
small business trust, did not file its tax returns using IRS series
1120 forms (which relate to taxation of corporate entities or
unincorporated associations having the attributes of corporate
entities). Perhaps its because the Dille Family Trust is an
ordinary trust, i.e. a fiduciary relationship, and not a business
trust.

As to indicia of corporateness, the Court has canvassed the record
and submissions of the parties and finds that the weight of the
record supports a finding that the Dille Family Trust lacks
sufficient characteristics of a corporate entity and is, therefore,
determined to be an ordinary trust not eligible for bankruptcy.

In rendering its decision, this Court has not forgotten about the
extensive work performed by the Chapter 11 Trustee in this case.
The record in this case reflects that the Chapter 11 Trustee
approached this case with the utmost vigor and professionalism.

Had this Court been afforded the opportunity to write this opinion
on a clean slate, it surely would deny the Motion to Dismiss and
afford the Chapter 11 Trustee the opportunity to finish his work.

Unfortunately, the fact remains that the Dille Family Trust is not
a "business trust." The plain language of the Bankruptcy Code,
therefore, precludes this Court from rendering the Dille Family
Trust eligible for bankruptcy relief by way of judicial fiat. As
this Court has observed before, equity follows the law and is not a
basis for the Court to re-write the Bankruptcy Code.

A copy of the Court's Memorandum Opinion dated Feb. 20, 2019 is
available at:

     http://bankrupt.com/misc/pawb17-24771-539.pdf

                 About Dille Family Trust

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


DITECH HOLDING: U.S. Trustee Forms 7-Member Committee
-----------------------------------------------------
The U.S. Trustee for Region 2 on Feb. 27 appointed seven creditors
to serve on the official committee of unsecured creditors in the
Chapter 11 cases of Ditech Holding Corporation and its affiliates.

The committee members are:

     (1) Safeguard Properties Management, LLC  
         7887 Safeguard Circle  
         Valley View, Ohio 44125  
         Attention: Linda Erkkila
         General Counsel and EVP  
         Telephone: (216) 739-2900 x 1117

     (2) Wilmington Savings Fund Society, FSB   
         WSFS Bank Center   
         500 Delaware Avenue
         Wilmington, Delaware 19801     
         Attention:  Geoffrey J. Lewis, Vice President
         Telephone: (302) 573-3218

     (3) Lee Kamimura   
         2120 Blue Zenith Circle   
         Las Vegas, Nevada 89119     
         Telephone: (702) 373-3954

     (4) ISGN Solutions, Inc.   
         2330 Commerce Park Drive NE, Suite 2   
         Palm Bay, Florida 32905   
         Attention: Matthew J. Mesmer
         VP, General Counsel, CCO   
         Telephone: (855) 763-6350 x 63334

     (5) Black Knight Financial Technology Solutions, LLC   
         601 Riverside Avenue   
         Jacksonville, Florida 32204     
         Attention: Donald E. Tesiero II
         Managing Division Counsel   
         Telephone: (904) 854-5663

     (6) Cognizant Technology Solutions   
         9807 Arctic Drive   
         Frisco, Texas 78035   
         Attention: Prashant Kumar
         Senior Director   
         Telephone: (804) 833-6509

     (7) Deutsche Bank National Trust Company as RMBS Trustee   
         Harbor Side Financial Center   
         100 Plaza One (MS: JCY03-0801)   
         Jersey City, New Jersey 07311   
         Attn: Brendan Meyer
         Director, Defaults and Transaction Management    
         Telephone: (201) 593-8545

Official creditors' committees have the right to employ legal and
accounting professionals and financial advisors, at a debtor's
expense. They may investigate the debtor's business and financial
affairs. Importantly, official committees serve as fiduciaries to
the general population of creditors they represent.

                  About Ditech Holding Corporation

Ditech Holding Corporation and its subsidiaries --
http://www.ditechholding.com/-- are independent servicer and
originator of mortgage loans.  Based in Fort Washington,
Pennsylvania, the Debtors have approximately 3,300 employees and
service a diverse loan portfolio.

Ditech Holding and certain of its subsidiaries, including Ditech
Financial LLC and Reverse Mortgage Solutions, Inc., filed voluntary
Chapter 11 petitions (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.

The Debtors tapped Weil, Gotshal & Manges LLP as legal counsel,
Houlihan Lokey as investment banker and AlixPartners LLP as
financial advisor.  Epiq Bankruptcy Solutions LLC is the claims and
noticing agent.

Kirkland & Ellis LLP and FTI Consulting Inc. serve as the
consenting term lenders' legal counsel and financial advisor,
respectively.


DLS CHICKEN: Court Approves Disclosure Statement, Confirms Plan
---------------------------------------------------------------
The Bankruptcy Court has approved, on a final basis, the disclosure
statement explaining DLS Chicken Corp., d/b/a Chirping Chicken's
Chapter 11 Plan and confirmed the Plan.

A post-confirmation status conference will be held on April 24,
2019 at 2:00 p.m. (CEC)

That section 8.02 of the Plan is modified for clarification as
follows:

   "8.02 Effective Date of Plan. The Plan shall be effective and
binding on the Effective Date. The Effective Date shall be the date
the date which is 14 days after entry of the Confirmation Order. It
will be a condition to the Effective Date that each of the
following provisions, terms, and conditions will have been
satisfied pursuant to the provisions of the Plan:

     (1) The Confirmation Order shall have been entered by the
Court and shall not be subject to any stay or subject to an
unresolved request for revocation under Section 1144 of the
Bankruptcy Code.

     (2) The Court shall have entered an order approving the
settlement between the Debtor and the FLSA Claimants."

                  About DLS Chicken Corp.

DLS Chicken Corp. operates a restaurant located at 355 Amsterdam
Avenue, New York, NY under the name "Chirping Chicken."

DLS Chicken Corp filed a Chapter 11 petition (Bankr. E.D. N.Y. Case
No. 18-41455) on March 15, 2018, listing under $1 million in both
assets and liabilities. The Debtor is represented by Lawrence
Morrison at Morrison Tenenbaum PLLC.  Denis L. Abramowitz CPA PLLC
serves as the Debtor's accountant.


DOVETAIL GALLERY: Hires Knox McLaughlin as Special Counsel
----------------------------------------------------------
Dovetail Gallery Limited, d/b/a The Dovetail Gallery and Dovetail
Gallery, Inc., seeks authority from the U.S. Bankruptcy Court for
the Western District of Pennsylvania to employ Knox McLaughlin
Gornall & Sennett, P.C., as special counsel to the Debtor.

Dovetail Gallery requires Knox McLaughlin to provide legal services
to the Debtor in the collection of the outstanding accounts
receivable by Herman/Stewart Construction and Development, Inc.

Knox McLaughlin will be paid at these hourly rates:

     Attorneys          $200 to $390
     Paralegals             $100

The Debtor owed Knox McLaughlin a balance of $5,740, which was
written-off on February 13, 2019.

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

Guy C. Fustine, a partner at Knox McLaughlin Gornall, assured the
Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtor and its estates.

Knox McLaughlin can be reached at:

     Guy C. Fustine, Esq.
     KNOX MCLAUGHLIN GORNALL & SENNETT, P.C.
     120 West Tenth Street
     Erie, PA 16501
     Tel: (814) 459-2800
     Fax: (814) 453-4530
     E-mail: gfustine@kmgslaw.com

                   About Dovetail Gallery Ltd.

Dovetail Gallery Limited, d/b/a The Dovetail Gallery and Dovetail
Gallery, Inc., is a provider of high quality architectural
millwork.  Its Chapter 11 filing is a result of, inter alia, the
threatened sheriff's sales of its real and personal property, as
well as significant unpaid receivables.

Dovetail Gallery filed a Chapter 11 bankruptcy petition (Bankr.
W.D. Pa. Case No. 19-10134-TPA) on Feb. 14, 2019.  The Debtor hired
Michael P. Kruszewski, Esq., at THE QUINN LAW FIRM, as bankruptcy
counsel, and Knox McLaughlin Gornall & Sennett, P.C., as special
counsel.



EASTLAKE INVESTMENTS: Hires Border Law as Counsel
-------------------------------------------------
Eastlake Investments LLC seeks authority from the U.S. Bankruptcy
Court for the Eastern District of Michigan to employ Border Law
PLLC as counsel to the Debtor.

Eastlake Investments requires Border Law to:

   (a) provide legal advice with respect to the powers, rights,
       and duties of the Debtor in the continued management and
       operation of its business;

   (b) provide legal advice and consultation related to the
       legal and administrative requirements of operating the
       Chapter 11 bankruptcy case, including to assist the Debtor
       in complying with the procedural requirements of the
       Office of the U.S. Trustee;

   (c) take all necessary actions to protect and preserve the
       Debtor's Estate, including prosecuting actions on the
       Debtor's behalf, defending any action commenced against
       the Debtor, and representing the Debtor's interests in any
       negotiations or litigation in which the Debtor may be
       involved, including objections to the claims filed against
       the Debtor's Estate;

   (d) prepare on behalf of the Debtor any necessary pleadings
       including Applications, Motions, Answers, Orders,
       Complaints, Reports, or other documents necessary or
       otherwise beneficial to the administration of the Debtor's
       Estate;

   (e) represent the Debtor's interests at the Meeting of
       Creditors, pursuant to § 341 of the Bankruptcy Code, and
       at any other hearing scheduled before this Court related
       to the Debtor;

   (f) assist and advise the Debtor in the formulation,
       negotiation, and implementation of a Chapter 11 Plan and
       all documents related thereto;

   (g) assist and advise the Debtor with respect to negotiation,
       documentation, implementation, consummation, and closing
       of corporate transactions, including sales of assets, in
       this Chapter 11 bankruptcy case;

   (h) assist and advise the Debtor with respect to the use
       of cash collateral and obtaining Debtor-in-Possession or
       exit financing and negotiating, drafting, and seeking
       approval of any documents related thereto;

   (i) review and analyze all claims filed against the Debtor's
       Bankruptcy Estate and to advise and represent the Debtor
       in connection with the possible prosecution of objections
       to claims;

   (j) assist and advise the Debtor concerning any executor
       contract and unexpired leases, including assumptions,
       assignments, rejections, and renegotiations;

   (k) coordinate with other professionals employed in the case
       to rehabilitate the Debtor's affairs; and

   (l) perform all other bankruptcy related legal services for
       the Debtor that may be or become necessary during the
       administration of this case.

Border Law will be paid based upon its normal and usual hourly
billing rates.

On Nov. 30, 2018, the Debtor paid a retainer in the amount of
$1,200 to Border Law PLLC.

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

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

Border Law can be reached at:

     Brett Border, Esq.
     BORDER LAW PLLC
     24725 West 12 Mile Road Suite 110
     Southfield, MI 48034
     Tel: (248) 945-1111
     E-mail: bablawpllc@outlook.com

                   About Eastlake Investments

Eastlake Investments LLC, based in Walled Lake, MI, filed a Chapter
11 petition (Bankr. E.D. Mich. Case No. 19-42309) on Feb. 19, 2019.
In the petition signed by Jimmy Danou, sole member, the Debtor
estimated $10 million to $50 million in assets and $100,000 to
$500,000 in liabilities.  The Hon. Thomas J. Tucker oversees the
case.  Brett Border, Esq., at Border Law PLLC, serves as bankruptcy
counsel to the Debtor.


ELECTRONIC SERVICE: Has Permission to Pay Prepetition Payroll
-------------------------------------------------------------
The Hon. Ann M. Nevins of the U.S. Bankruptcy Court for the
District of Connecticut has entered an order authorizing and
directing Electronic Service Products Corporation to pay its
employees prepetition wages in accordance with the Debtor's stated
policies.

The Debtor is also directed to pay those parties to which amounts
are owed for deductions from employee paychecks for taxes, and
insurance, including all costs incident to the foregoing payments
such as payroll related taxes and payroll processing costs.
However, the Debtor's authorization extends only to prepetition
compensation and deductions incurred by the Debtor in the ordinary
course of its business.

A full-text copy of the Order is available at

             http://bankrupt.com/misc/ctb19-30129-29.pdf

                  About Electronic Service Products

Founded in 1992, Electronic Service Products Corporation is in the
business of servicing, repairing, and overhauling computerized
numeric control machines for manufacturing firms in the Northeast
United States.  The Company previously sought bankruptcy protection
(Bankr. D. Conn. Case No. 17-30704) on May 12, 2017.

Electronic Service Products sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. D. Conn. Case No. 19-30129) on Jan. 30,
2019.  In the petition signed by William Hrubiec, president, the
Debtor disclosed assets totaling $145,858 and liabilities totaling
$1,646,903.  The Law Office of William E. Carter is the Debtor's
counsel.


ELECTRONIC SERVICE: Taps William E. Carter as Legal Counsel
-----------------------------------------------------------
Electronic Service Products Corp. received approval from the U.S.
Bankruptcy Court for the District of Connecticut to hire the Law
Office of William E. Carter, LLC, as its legal counsel.

The firm will advise the Debtor of its rights and duties under the
Bankruptcy Code; assist in the preparation of a bankruptcy plan;
and provide other legal services in connection with its Chapter 11
case.

Carter received a retainer of $10,000, plus $6,000 for its
pre-bankruptcy services and $1,717 for the filing fee.

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

The firm can be reached through:

     William E. Carter, Esq.
     Law Office of William E. Carter, LLC
     658 Broad Street
     Meriden, CT 06450
     Tel: (203) 630-1070
     Fax: 203-889-0242
     Email: bankruptcy@carterlawllc.com
     Email: wecarter@carterlaw.com

                 About Electronic Service Products

Founded in 1992, Electronic Service Products Corporation is in the
business of servicing, repairing, and overhauling computerized
numeric control machines for manufacturing firms in the Northeast
United States.  

Electronic Service Products  previously sought bankruptcy
protection (Bankr. D. Conn. Case No. 17-30704) on May 12, 2017.

Electronic Service Products sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. D. Conn. Case No. 19-30129) on Jan. 30,
2019.  In the petition signed by William Hrubiec, president, the
Debtor disclosed assets totaling $145,858 and liabilities totaling
$1,646,903.  The case has been assigned to Judge Ann M. Nevins.
The Law Office of William E. Carter is the Debtor's counsel.


EXCELETECH COATING: Cash Collateral Use Denied as Moot
------------------------------------------------------
The bankruptcy case of Exceletech Coating & Applications, LLC came
before the Court for hearing on Feb. 4, 2019, and for reasons
stated in Court, Bankruptcy Judge Karen S. Jennemann has entered an
order denying as moot Exceletech's Amended Motion for Authority to
Use Cash Collateral.

                      About Exceletech Coating

Based in Clermont, FL, Exceletech Coating & Applications, LLC, is a
limited liability company and contractor specializing in the
application of coatings and linings to protect structures from
attack from chemicals and environmental factors causing corrosion
or deterioration of substrate.

Exceletech Coating filed for Chapter 11 protection (Bankr. M.D.
Fla. Case No. 18-00263) on Jan. 17, 2018, with Cynthia E Lewis,
Esq., and James H Monroe, Esq., at James H Monroe PA, serving as
legal counsel.  The Hon. Karen S. Jennemann is the case judge.

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


FILBIN LAND: Files 2nd Supplement to 1st Amended Disclosures
------------------------------------------------------------
Filbin Land & Cattle Co., Inc., filed a second supplement to its
first amended disclosure statement referring to its first amended
plan of reorganization.

According to the second supplement, the disclosure statement noted
that taxes arising out of the sale were entitled to administrative
priority in an undetermined amount.

The Debtor in Possession has obtained greater clarity regarding the
taxes. Consistent with its understanding of the preference of the
parties in interest, Filbin DIP understands that the proceeds of
the sale will be used to pay all taxes arising out of the sale,
regardless of whether they are attributable to the Filbin Land &
Cattle Company, Inc. Estate or the Jeffrey E. Arambel Estate.

Based on assumptions which the Filbin DIP thinks likely but are not
certain, its tax advisor has identified $2,484,297 as a
conservative estimate of the aggregate taxes arising out of the
sale.

A copy of the Second Supplement is available at
https://tinyurl.com/y4xskbsm from Pacermonitor.com at no charge.

                  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.


FNJCC CORP: Hires Cynthia I. Garcia Fraticelli as Accountant
------------------------------------------------------------
FNJCC Corp. seeks authority from the U.S. Bankruptcy Court for the
District of Puerto Rico to employ Cynthia I. Garcia Fraticelli as
accountant to the Debtor.

FNJCC Corp. requires Cynthia I. Garcia Fraticelli to:

   a. close out the Debtor's book as of the date of the filing of
      the bankruptcy case, and open new books as of the next day
      thereafter;

   b. establish a new bookkeeping system to replace the system
      heretofore used by the Debtor;

   c. prepare the periodic statements of the Debtor in
      Possession's operations as required by the rules of the
      court;

   d. prepare and file the Debtor's state and federal tax return
      every quarter and every year;

   e. prepare the General Ledger and Disbursements Register;

   f. reconcile the account;

   g. prepare Certified Interim Financial Statements for each
      state tax return to be submitted every year on or before
      April 14.

   h. render tax management counseling;

   i. represent in tax investigations; and

   j. prepare monthly operating reports.

Cynthia I. Garcia Fraticelli will be paid at the hourly rate of
$350.

Cynthia I. Garcia Fraticelli will also be reimbursed for reasonable
out-of-pocket expenses incurred.

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

Cynthia I. Garcia Fraticelli can be reached at:

     Cynthia I. Garcia Fraticelli
     PO Box 335494
     Ponce, PR 00733-5494
     Tel: (787) 613-0411
     Fax: (787) 812-3409
     E-mail: contabilidad.jlc@gmail.com

                       About FNJCC Corp.

FNJCC Corporation sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D.P.R. Case No. 18-05552) on Sept. 26,
2018.  At the time of the filing, the Debtor estimated assets of
less than $50,000 and liabilities of less than $500,000.  The
Debtor tapped Modesto Bigas Law Office as its legal counsel.


FULCRUM EXPLORATION: Seeks Access to Cash Through Plan Confirmation
-------------------------------------------------------------------
Fulcrum Exploration, LLC, requests the U.S. Bankruptcy Court for
the Northern District of Texas to modify the Final Cash Collateral
Order to allow Fulcrum continued use of cash collateral.

On the Petition Date, along with its other first day motions, the
Debtor filed its Emergency Cash Collateral Motion.  The Court
subsequently entered a number of orders authorizing the use of cash
collateral, including the Court's Final Order which authorizes the
use of cash collateral, inter alia, through Feb. 28, 2019.

Sometime in mid-January 2019, the Debtor entered into a letter of
intent with Mineral Hill Industries Ltd. ("MHI") whereby MHI will
purchase substantially all of the Debtor's assets. In conjunction
with that proposed transaction, the Debtor continued its
discussions with its Prepetition Secured Lender regarding potential
plan treatment.

In furtherance of those discussions, the Debtor and its Prepetition
Secured Lender have reached an agreement on plan treatment that the
Debtor is currently working to formalize in a plan of
reorganization.  Additionally, in order to allow the Debtor to
propose and consummate a plan of reorganization, the Debtor and its
Prepetition Secured Lender have reached an agreement on the
continued use of cash collateral, which terms are memorialized in
the proposed Amended Final Cash Collateral Order.

As the Court has already found in the Original Final Cash
Collateral Order, the Debtor has provided the Prepetition Secured
Lender with fair and reasonable adequate protection, including
replacement liens, cash payments and an equity cushion.  The
Amended Final Cash Collateral Order continues that adequate
protection and allows the Debtor to continue to use cash collateral
while it finishes drafting its plan of reorganization and moves to
confirmation.

The Debtor respectfully requests that the Court enter the Amended
Final Cash Collateral Order, which reflects certain agreements with
the Debtor's Prepetition Secured Lender regarding the continued use
of cash collateral and certain plan treatment.

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

           http://bankrupt.com/misc/txnb18-32070-96.pdf

                    About Fulcrum Exploration

Fulcrum Exploration, LLC -- http://www.fulcrumexploration.com/--
is a Texas-based independent oil and gas company experienced in
exploration and production. The company is actively developing its
producing properties and is engaged in efforts to acquire
additional undeveloped leaseholds. Fulcrum's operational experience
also includes successfully reworking mature fields to recover
additional reserves and prolong production. Fulcrum operates
producing leases in both Tillman County and Jackson County
Oklahoma.

Fulcrum Exploration filed a Chapter 11 petition (Bankr. N.D. Tex.
Case No. 18-32070) on June 24, 2018.  In the petition signed by
Derek Jensen, president, the Debtor estimated assets and
liabilities at $10 million to $50 million.  The Hon. Stacey G.
Jernigan is the case judge. Pronske Goolsby & Kathman, P.C., is the
Debtor's counsel.


HORNBLOWER HOLDCO: S&P Affirms 'B' ICR, Outlook Stable
------------------------------------------------------
S&P Global Ratings on March 1 affirmed its 'B' issuer credit rating
on U.S. ferry and cruise operator Hornblower HoldCo LLC.

Hornblower is currently planning to add $300 million to its term
loan due in 2025, which it will use along with equity proceeds to
finance the acquisition of Entertainment Cruises, repay revolver
borrowings and a short dated term loan, pay fees and expenses, and
add cash to the balance sheet.

S&P also revised its recovery rating on Hornblower's senior secured
debt to '3' from '2' and lowering the issue-level rating to 'B'
from 'B+'. Recovery prospects are impaired for lenders as the
increase in enterprise value from the acquisition is insufficient
to offset the increased secured claims in its hypothetical
simulated default scenario, according to S&P.

"We are affirming Hornblower's 'B' issuer credit rating because the
company has significant cushion compared to our downgrade
thresholds to absorb the leveraging impact of the Entertainment
Cruises acquisition," S&P said.

S&P expects Hornblower's 2019 pro forma leverage to increase to
around 5x, compared to its previous forecast for the low- to mid-4x
range. This remains significantly below S&P's 7x downgrade
threshold. Although the company is paying a leveraging acquisition
multiple, the impact to S&P's 2019 forecast leverage is blunted by
the company's planned use of equity proceeds to fund a portion of
the purchase price. Additionally, S&P expects the company to use
half of the proceeds over the next quarter from the sale of ferry
vessels to the New York City Economic Development Corp. (NYCEDC) to
repay debt, further improving leverage. S&P also expects leverage
in 2020 to improve below 5x from organic growth, the realization of
synergies, and the addition of new vessels to its fleet. Despite
S&P's expectation for leverage to improve to below 5x in 2020, it
expects Hornblower will continue to opportunistically pursue
additional acquisitions of either companies or vessels (as it did
with the Victory acquisition in January 2019) and that these
acquisitions could periodically increase leverage above 5x.

"The stable outlook reflects our expectation that organic growth
and required debt repayment from near-term vessel sales will put
pro forma leverage around 5x by the end of 2019, a significant
cushion to our 7x downgrade threshold," S&P said. "It also reflects
our view that the company has sufficient liquidity to support
elevated capital spending in 2019 for growth investments like the
refurbishment of the American Countess and contract renewal capital
spending needs."  

S&P said it could lower the rating if Hornblower sustains adjusted
debt to EBITDA above 7x or if EBITDA coverage of interest falls
below 2x. "Given our forecast for a significant cushion to these
downgrade levels, this would most likely be the result of a
meaningful leveraging transaction for acquisitions or shareholder
returns, or a leveraging transaction that occurred at the same time
as a deterioration in operating performance resulting from economic
weakness or the loss of a concession," S&P said.

Although it forecasts the company's leverage will likely be below
its 5x upgrade threshold in 2020, S&P said it is unlikely to raise
the rating until it has greater clarity regarding a multiyear
extension of the Statue of Liberty concession. "Additionally,
before raising the rating, we would need to be confident that
Hornblower's financial sponsor owner would allow the company to
sustain adjusted debt to EBITDA below 5x, primarily because
financial sponsors frequently engage in debt-financed acquisitions
or shareholder returns over time," S&P said.


HY-TECH PLUMBING: Seeks Authority to Use Cash Collateral
--------------------------------------------------------
Hy-Tech Plumbing Contractors, Inc., seeks authority from the U.S.
Bankruptcy Court for the Southern District of Texas to use cash
collateral to meet payroll and expenses to continue its business
operations.

The Debtor requires the use of cash collateral on a monthly basis.
The monthly budget is approximately $60,000 in income and $56,078
in expenses.

ZB, N.A. dba Amegy Bank and Hy-Tech executed a promissory note
evidencing indebtedness in the amount of $30,000 secured by a
blanket lien on all of the Debtor's assets.

The Debtor agrees, with Court approval, to grant replacement liens
to the Amegy Bank equal to those held prepetition.  Said security
interests granted to the Bank postpetition will not have priority
over:

       (a) prior perfected and unavoidable liens and security
interest in the property of the Debtor's estate as of the Petition
Date other than their liens in the Pre-Petition Collateral,
provided that such liens and security interest are prior to other
prepetition liens and security interests, valid, perfected, not
adequately protected, and non-avoidable in accordance with
applicable law;

       (b) the quarterly fees payable to the U.S. Trustee; and

       (c) a $1,000 per month carve out for fees and expenses of
Debtor's Counsel to be held in trust pending further Order of the
Court.

A copy of the Debtor's Motion is available at

            http://bankrupt.com/misc/txsb19-30787-5.pdf

                  About Hy-Tech Plumbing Contractors

Hy-Tech Plumbing Contractors, Inc., was formed as a Texas
Corporation on Aug. 8, 1985.  It provides plumbing services
primarily for new construction in the greater Houston area.  Roy
Harvey owns 100% of Hy-Tech.

Hy-Tech Plumbing Contractors sought Chapter 11 protection (Bankr.
S.D. Tex. Case No. 19-30787) on Feb. 11, 2019.  The case is
assigned to Judge Eduardo V. Rodriguez.  The Debtor is represented
by Julie M. Koenig, Esq. at Cooper & Scully, PC.


INNOVATIVE MATTRESS: Committee Hires Kelley Drye as Co-Counsel
--------------------------------------------------------------
The Official Committee of Unsecured Creditors of Innovative
Mattress Solutions, LLC, and its debtor-affiliates, seeks
authorization from the U.S. Bankruptcy Court for the Eastern
District of Kentucky to retain Kelley Drye & Warren LLP, as
co-counsel to the Committee.

The Committee requires Kelley Drye to:

   (a) advise the Committee with respect to its rights, duties
       and powers in these cases;

   (b) assist and advise the Committee in its consultations with
       the Debtors in connection with the administration of these
       cases;

   (c) assist and advise the Committee in connection with the
       Debtors' motion to incur DIP financing, proposed sale
       process, lease disposition related motions, and other
       matters generally arising in these cases;

   (d) assist and advise the Committee in negotiations with the
       Proposed stalking horse bidder, including negotiations
       regarding an exit strategy or proposed plan of
       reorganization;

   (e) prepare, or strategize with Bingham Greenebaum Doll LLP to
       prepare, on behalf of the Committee, any pleadings,
       including without limitation, motions, memoranda,
       complaints, objections, and responses to any of the
       foregoing; and

   (f) perform such other legal services as may be required or
       are otherwise deemed to be in the interests of the
       Committee in accordance with the Committee's powers and
       duties as set forth in the Bankruptcy Code, Bankruptcy
       Rules, or other applicable law.

Kelley Drye will be paid at these hourly rates:

     Partners                          $760-$925
     Associates/Special Counsel        $415-$760
     Paraprofessionals                 $275-$290

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

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

Kelley Drye can be reached at:

     James S. Carr, Esq.
     Jason R. Adams, Esq.
     Maeghan J. McLoughlin, Esq.
     KELLEY DRYE & WARREN LLP
     101 Park Avenue
     New York, NY 10178
     Tel: 212-808-7911
     E-mail: jcarr@kelleydrye.com
             jadams@kelleydrye.com
             mmcloughlin@kelleydrye.com

              About Innovative Mattress Solutions

Innovative Mattress Solutions, LLC, operates 142 specialty sleep
retail locations primarily in the southeastern U.S. under the names
Sleep Outfitters, Mattress Warehouse, and Mattress King.  It offers
sleep outfitters, complete beds, electric adjustable beds, bed bug
protectors, sheets and pillows.  Innovative Mattress Solutions was
founded in 1983 and is based in Lexington, Kentucky.

Innovative Mattress Solutions, LLC, and 10 affiliates sought
Chapter 11 protection (Bankr. E.D. Ky. Lead Case No. 19-50042) on
Jan. 11, 2019.  The Hon. Gregory R. Schaaf is the case judge.
Innovative Mattress estimated assets of $10 million to $50 million
and liabilities of the same range.  

The Debtors tapped Delcotto Law Group PLLC as counsel; Jackson
Kelly PLLC, and Morris Nichols Arsht & Tunnell LLP, as special
counsels; Brown, Edwards & Company, L.L.P. as accountant; and
Conway Mackenzie, Inc. as financial advisor.

The Office of the U.S. Trustee on Jan. 23, 2019, appointed seven
creditors to serve on an official committee of unsecured creditors.
The committee retained Bingham Greenebaum Doll LLP, as counsel;
Kelley Drye & Warren LLP, as co-counsel; and Province, Inc., as
financial advisor.


INNOVATIVE MATTRESS: Panel Hires Bingham Greenebaum as Counsel
--------------------------------------------------------------
The Official Committee of Unsecured Creditors of Innovative
Mattress Solutions, LLC, and its debtor-affiliates, seeks
authorization from the U.S. Bankruptcy Court for the Eastern
District of Kentucky to retain Bingham Greenebaum Doll LLP, as
counsel to the Committee.

The Committee requires Bingham Greenebaum to:

   a. advise the Committee of its rights, powers and duties as a
      creditors' committee operating under section 1103 of the
      Bankruptcy Code;

   b. prepare on behalf of the Committee all necessary and
      appropriate applications, motions, objections, proposed
      orders, miscellaneous pleadings, notices, schedules and
      other documents, and reviewing all financial and other
      reports to filed in the Chapter 11 Cases;

   c. negotiate on behalf of the Committee with the Debtors,
      their secured creditors, and other parties in interest in
      connection with the Debtors' post-Petition Date financing
      and the Debtors' exit-strategy from chapter 11, including,
      but not limited to, a plan of reorganization;

   d. review the nature and validity of any liens asserted
      against the Debtors' property and advising the Committee
      concerning the enforceability of such liens;

   e. advise the Committee regarding its ability to initiate
      actions to collect and recover property for the benefit of
      their estates;

   f. advise and assist the Committee in connection with any of
      the Debtors' potential property dispositions; and

   g. provide non-bankruptcy services for the Committee to the
      extent requested by the Committee and necessary to
      advocating the interests of the Debtors' unsecured
      creditors.

Bingham Greenebaum will be paid at these hourly rates:

     James R. Irving, Partner              $405
     April A. Wimberg, Associate           $300
     Gina M. Young, Associate              $220
     Susan Mays, Paralegal                 $210

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

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

Bingham Greenebaum can be reached at:

     James R. Irving, Esq.
     April A. Wimberg, Esq.
     BINGHAM GREENEBAUM DOLL LLP
     3500 PNC Tower
     101 South Fifth Street
     Louisville, KY 40202
     Tel: (502) 587-3606
     E-mail: jirving@bgdlegal.com
             awimberg@bgdlegal.com

              About Innovative Mattress Solutions

Innovative Mattress Solutions, LLC, operates 142 specialty sleep
retail locations primarily in the southeastern U.S. under the names
Sleep Outfitters, Mattress Warehouse, and Mattress King.  It offers
sleep outfitters, complete beds, electric adjustable beds, bed bug
protectors, sheets and pillows.  Innovative Mattress Solutions was
founded in 1983 and is based in Lexington, Kentucky.

Innovative Mattress Solutions, LLC, and 10 affiliates sought
Chapter 11 protection (Bankr. E.D. Ky. Lead Case No. 19-50042) on
Jan. 11, 2019.  The Hon. Gregory R. Schaaf is the case judge.
Innovative Mattress estimated assets of $10 million to $50 million
and liabilities of the same range.  

The Debtors tapped Delcotto Law Group PLLC as counsel; Jackson
Kelly PLLC, and Morris Nichols Arsht & Tunnell LLP, as special
counsels; Brown, Edwards & Company, L.L.P. as accountant; and
Conway Mackenzie, Inc. as financial advisor.

The Office of the U.S. Trustee on Jan. 23, 2019, appointed seven
creditors to serve on an official committee of unsecured creditors.
The committee retained Bingham Greenebaum Doll LLP, as counsel;
Kelley Drye & Warren LLP, as co-counsel; and Province, Inc., as
financial advisor.


INNOVATIVE MATTRESS: Panel Hires Province as Financial Advisor
--------------------------------------------------------------
The Official Committee of Unsecured Creditors of Innovative
Mattress Solutions, LLC, and its debtor-affiliates seeks
authorization from the U.S. Bankruptcy Court for the Eastern
District of Kentucky to retain Province, Inc., as financial advisor
to the Committee.

The Committee requires Province to:

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

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

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

   d. assist the Committee regarding the Debtors' going concern
      sale process and restructuring plan;

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

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

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

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

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

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

Province will be paid at these hourly rates:

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

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

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

Province can be reached at:

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

              About Innovative Mattress Solutions

Innovative Mattress Solutions, LLC, operates 142 specialty sleep
retail locations primarily in the southeastern U.S. under the names
Sleep Outfitters, Mattress Warehouse, and Mattress King.  It offers
sleep outfitters, complete beds, electric adjustable beds, bed bug
protectors, sheets and pillows.  Innovative Mattress Solutions was
founded in 1983 and is based in Lexington, Kentucky.

Innovative Mattress Solutions, LLC, and 10 affiliates sought
Chapter 11 protection (Bankr. E.D. Ky. Lead Case No. 19-50042) on
Jan. 11, 2019.  The Hon. Gregory R. Schaaf is the case judge.
Innovative Mattress estimated assets of $10 million to $50 million
and liabilities of the same range.  

The Debtors tapped Delcotto Law Group PLLC as counsel; Jackson
Kelly PLLC, and Morris Nichols Arsht & Tunnell LLP, as special
counsels; Brown, Edwards & Company, L.L.P. as accountant; and
Conway Mackenzie, Inc. as financial advisor.

The Office of the U.S. Trustee on Jan. 23, 2019, appointed seven
creditors to serve on an official committee of unsecured creditors.
The committee retained Bingham Greenebaum Doll LLP, as counsel;
Kelley Drye & Warren LLP, as co-counsel; and Province, Inc., as
financial advisor.


INVERSIONES CARIBE: Condado Prohibits Continued Cash Collateral Use
-------------------------------------------------------------------
Condado 2, LLC asks the U.S. Bankruptcy Court for the District of
Puerto Rico to (i) prohibit Inversiones Caribe Delta, Inc. from
using its cash collateral and (ii) allow Condado to seek and
collect the rental proceeds that constitute its cash collateral.

Condado holds a first priority pre-petition security interest over
the rental proceeds from the Debtor's Property. Prior to the filing
of the instant bankruptcy petition, Firstbank Puerto Rico,
predecessor in interest of Condado, extended to the Debtor certain
credit facilities: (1) a term loan in the amount of $3,100,000; (2)
a term loan in the amount of $300,000; (3) a loan in the amount of
$275,000; and (4) a loan in the amount of $185,000.

The Debtor defaulted with the terms of the Loan and thus, the
Debtor and Firstbank entered into a Payment Plan Agreement and
Judgment by Consent, whereby the terms of the Loan were amended to,
inter alia, extend the maturity dates and terms of repayment, and
to restructure the balance of the Loan into two term notes: (1)
Term Note I in the amount of $2,175,150 due on Sept. 29, 2013; and
(2) Term Note II in the amount of $1,144,850 due on Sept. 29, 2013.


The Loan is secured, inter alia, by Debtor's real estate property.
The Debtor also pledged any and all proceeds derived from the
Property in favor of Firstbank, now Condado.

Pursuant to its Schedule, the Debtor currently has various lease
agreements. Condado asserts that such rental proceeds secure the
Loan and constitute Condado's cash collateral. The Debtor, however,
has not sought authorization to use Condado's Cash Collateral and
nor has Condado consented to its use.

Condado submits that it is not adequately protected because, inter
alia, the Debtor has been using its cash collateral without its
consent and without seeking authorization to do so in contravention
to the requirements of the Bankruptcy Code.

Attorneys for Condado 2, LLC:

         Sonia E. Colon, Esq.
         Gustavo A. Chico-Barris, Esq.
         Camille N. Somoza, Esq.
         Ferraiuoli LLC
         PO Box 195168
         San Juan, PR 00919-5168
         Tel: (787) 766-7000
         Fax: (787) 766-7001

                      About Inversiones Caribe

Inversiones Caribe owns a parcel of land located in Barrio
Higuillar Dorado, Puerto Rico having an appraised value of $6
million and a commercial property in Ponce Puerto Rico value at
$1.40 million.

Inversiones Caribe Delta, Inc. filed a Chapter 11 petition (Bankr.
D.P.R. Case No. 19-00388) on Jan. 29, 2019.  In the petition signed
by Carlos F. Muratti, president, the Debtor disclosed $7,415,061 in
assets and $3,619,549 in liabilities.  The case is assigned to
Judge Brian K. Tester. The Debtor is represented by Carmen D. Conde
Torres, Esq. at C. Conde & Assoc.


IOWA FERTILIZER: S&P Raises Debt Rating on Tax-Exempt Bonds to B+
-----------------------------------------------------------------
S&P Global Ratings announced that it raised its debt ratings on
Iowa Fertilizer Co.'s senior secured tax-exempt bonds to 'B+' from
'B' and said the '1' recovery rating is unchanged.

IFCo, a nitrogen fertilizer facility located in the middle of the
U.S. Corn Belt, demonstrated its ability to run at full production
in 2018, its second year of commercial operations.

The nitrogen fertilizer facility in Wever, Iowa began commercial
operations in 2017. The plant has an ammonia production capacity of
2,425 short tons per day (STPD), but it is capable of achieving
2,756 STPD because the equipment installed have a higher design
margin. The upstream part of the plant produces ammonia, and the
downstream part produces urea synthesis (urea in liquid form
produced from ammonia and carbon dioxide), granular urea, urea
ammonium nitrate (UAN), or diesel exhaust fluid (DEF).

IFCo is strategically located in southeastern Iowa, adjacent to the
Iowa-Illinois border and in the center of the Midwest Corn Belt.
The Midwest Corn Belt is the largest market in the U.S. for direct
application of nitrogen fertilizer products. Iowa and Illinois are
two states ranked at the very top in the consumption of nitrogen
products for corn production. The company's nitrogen fertilizer
products are sold largely within a 250-mile radius, which gives
IFCo a competitive cost advantage relative to U.S. Gulf-based
peers. It is likely more expensive for customers to buy fertilizers
from New Orleans (the entry point of imported fertilizers) and have
the products delivered to the Midwest.

Nitrogen fertilizer prices are sensitive to changes in fundamental
supply and demand factors, such as weather patterns, field
conditions, crop prices, population changes, trade policies in
agricultural products, etc. S&P expects the U.S. will remain a net
importer of nitrogen fertilizers and there are currently no new
domestic plants under construction. Natural gas is the major
feedstock for U.S. ammonia production, and it typically represents
a large portion of a producer's total cost. S&P believes this risk
declined as the cost of U.S. natural gas has come down
significantly over the past several years because of the shale gas
development. S&P expects natural gas prices to remain relatively
low. The upgrade follows IFCo's improved operational performance in
2018, its second year of commercial operations. The construction of
the fertilizer plant was completed in April 2017, and IFCo spent
rest of the year ramping up and completing the punch list items.
IFCo's performance in 2018 was characterized by increased
efficiency at the plant, improved logistical infrastructure, and
notable growth in the DEF business.

The project realized a number of operational improvements in 2018.
Last year, IFCo demonstrated its ability to periodically run above
nameplate capacity at about 115%, and S&P expects near-term
equipment upgrades will contribute to its ability to run near 120%
of nameplate. This excess production capability may lead to
additional cash flow without adding to fixed costs. With a proper
maintenance plan and adequate capital spending, consistently
running above nameplate capacity should not wear out the equipment
quicker.

In addition to increased efficiency, IFCo's financial performance
in 2018 was partly supported by significant demand growth in the
DEF business. DEF is generally used to reduce nitrogen oxide
emissions from diesel-powered automobiles. The growth in this
segment was facilitated by railcar fleet investments and new onsite
storage capacity. S&P expects IFCo's DEF business to continue
growing and eventually contribute material cash flow. Compared with
nitrogen fertilizers, DEF is less cyclical and not seasonal, so
this growing segment should provide some cash flow stability.

"As we noted in our previous article, U.S. nitrogen fertilizer
prices had reached multiyear lows in 2016 and remained depressed in
2017," S&P said.  The weak pricing environment was partly driven by
substantial addition of nitrogen fertilizer capacity from
brownfield expansion and new greenfield facilities that came online
between 2015 and 2017 globally, including IFCo's own added
capacity.

The market was in a state of transition to absorb the new supply,
and S&P began to see price recovery in 2018. This positive trend
will likely continue in 2019, partly supported by an expected
increase in ammonia application in Midwest in spring 2019 because
unfavorable weather conditions in fall 2018 caused a delay in
fieldwork, according to S&P.

"We think IFCo is well positioned to capture the delayed demand of
ammonia. The fertilizer plant is designed with flexibility that
enables it to lower production of urea synthesis and increase the
production of ammonia depending on the market demand," S&P said.

S&P said it is unlikely the Midwest will have any new production of
nitrogen fertilizer over the next few years. One of the reasons is
that a greenfield fertilizer plant similar to the size of IFCo
requires high capital investment due to the general complexity of a
petrochemical facility. In addition to cost, history shows that
nitrogen fertilizer projects will end up either cancelled or
delayed for various reasons, such as environmental permitting
challenges or limited supply of experienced construction
contractors. Even if a project sponsor is able to overcome those
hurdles, it will take at least five years from development and
construction to commercial operation -- that is without
experiencing construction delay. Also, S&P has observed a labor
shortage in the construction industry as there is a number of
active petrochemical projects like liquefied natural gas and
olefins/polyolefins in Louisiana and Texas currently under
construction.

Exporting countries like China can materially influence the prices
of U.S. nitrogen fertilizers. The Chinese producers began reducing
urea exports to the global market since late 2016 because of a
combination of increased domestic demand to cover its own needs,
environmental rules aimed to cut down pollution, and lower
operating rates driven by high production costs. Unless the Chinese
government relaxes its environmental policies, S&P thinks the less
efficient coal-based nitrogen fertilizer producers in China that
have already shut down will remain offline and the declining trend
of urea export from China will continue. However, the less
efficient plants could possibly be replaced with more efficient
plants in the future and thereby, becoming cost competitive with
natural gas-based producers, but it is uncertain at this point on
what impact this may have to the global market.

"We note $429 million of the 5.25% series 2013 tax-exempt senior
secured bonds due 2025 was not part of the previous exchange
transaction in 2018 because it was expensive for IFCo to call those
bonds at that time," S&P said. "We believe IFCo may launch another
exchange for that tranche when it is cost effective to do so, but
the timetable is uncertain."

IFCo currently does not have any principal due between 2028 and
2030 because it had initially contemplated shifting some of the
2023-2025 principals out to those periods.

S&P's assessment of IFCo's liquidity remains neutral. For the next
12 months, S&P expects sources of liquidity to exceed uses by more
than 2x. Sources of cash include net operating cash flows, $50
million working capital facility, $83 million letter of credit
(LOC) for the debt service reserve, and cash or cash equivalent in
other reserves, such as the major maintenance and operating
reserves. The total use of cash consists of principal and interest
payments of the tax-exempt bonds and bank debt from First Abu Dhabi
Bank. S&P expects the loan from First Abu Dhabi Bank will be fully
paid off by the end of 2019.

Although the semi-annual debt service through 2022 will be about
$50 million on average as a result of the exchange in early 2018,
the debt service reserve requirement currently remains the maximum
six months debt service for whole tenor of the bonds, which is
about $92 million. If IFCo launches another exchange for the series
2013 tranche due 2025, semi-annual debt service between 2023 and
2025 will likely be lower. In this scenario, S&P thinks there is a
possibility that IFCo may reduce the size of the $83 million LOC,
but this assumed reduction is not incorporated in S&P's base-case
or downside case projection.

"The positive outlook reflects our expectation that IFCo will
continue to deliver favorable results and may exceed our
expectations for cash flow generation. In our view, U.S. nitrogen
fertilizer prices have rebounded from their 2016 trough and ongoing
demand growth will continue to support the price improvements seen
in 2018. We forecast a debt service coverage ratio of about 1.8x in
2019," S&P said.

S&P said it could raise the rating over the next 12 months if IFCo
continues to achieve operating and financial performance similar to
or better than 2018 results, and in doing so establishes more of a
successful operational track record. This could stem from
maintaining steady sales and production levels driven by robust
demand in the Midwest, thus enabling the project to meet S&P's debt
service coverage requirements.

"We could revise the outlook back to stable or consider a downgrade
if there is a deterioration in IFCo's operating performance,
resulting in DSCRs below 1.5x on a consistent basis," S&P said.
"This could stem from unforeseen operational issues that require a
shut down for an extensive period or adverse market conditions,
such as weakened fertilizer pricing, similar to 2016 levels."


JAKPA HEALTHCARE: Permitted to Use Cash Collateral Through July 31
------------------------------------------------------------------
The Hon. Brenda T. Rhoades of the U.S. Bankruptcy Court for the
Eastern District of Texas issued a final order authorizing Jakpa
Healthcare, PA, to use cash collateral to pay its ordinary and
necessary operating expenses set forth in the budget, through and
including July 31, 2019.

The Internal Revenue Service asserts that the Debtor is indebted as
follows: (i) 941 taxes for 2015 to 2018 with the unpaid balance of
$91,659; (ii) 940 and 941 taxes for 2018 with the unpaid balance of
$33,187; and (iii) a general unsecured claim in the amount of
$2,482. The Debtor asserts that some of these amounts have already
been paid.

Wells Fargo Bank, National Association asserts the Debtor is
indebted to it under a prepetition credit facility.  As of the
Petition Date, the Debtor admits that prepetition obligations had
an estimated aggregate liquidated amount of not less than $592,085,
secured by, among other things, all inventory, chattel paper,
accounts, equipment, general intangibles, and fixtures.

The IRS and Wells Fargo are granted (i) a valid, binding,
enforceable and automatically perfected liens co-extensive with
their prepetition liens, in all currently owned or hereafter
acquired property and assets of the Debtor, of the same kind or
nature they had prepetition, whether real or personal, tangible or
intangible, wherever located, and all proceeds and products
thereof; and (ii) superpriority administrative claims.  The
replacement liens and the superpriority Claims are granted solely
to the extent that the Debtor's use of cash collateral results in a
diminution in value of the Accounts (and proceeds thereof) securing
the Prepetition Facility Obligations or the IRS.

As to the IRS, the Debtor is required to:

      (a) stay current on payment on all of its postpetition
payroll taxes;

      (b) stay current on payment on all of its postpetition
payroll deposits;

      (c) timely file all of its postpetition employment tax
returns;

      (d) timely file all federal tax returns and pay all
postpepetition federal taxes;

      (e) provide proof of Federal Trust Fund Deposits to Desiree
Collard at the IRS via facsimile at 888/899-8571 and to Ruth
Yeager, IRS counsel, via facsimile at 903/590-1436;

      (f) make all tax deposits with the IRS through the IRS' EFTPS
system;

      (g) allow the inspection of the collateral and the Debtor's
books and records at any time upon reasonable notice from the IRS;
and

      (h) make monthly adequate protection payment to the IRS in
the amount of $1,500 commencing March 1, 2019, and will continue
each month until (i) termination of the Final Order by its terms;
(ii) further order of the Court; or (iii) confirmation of any plan
of reorganization.

The Final Order further provides that:

      (a) The Debtor is prohibited from incurring expenses for any
category of expenses for an amount that exceeds the budgeted amount
for such category by more than 5% without prior written approval of
the IRS and Wells Fargo. Additionally, the Debtor will not exceed
the aggregate of all the categories in the Budget by more than 5%
without prior written approval of the IRS and Wells Fargo.

      (b) The Debtor will maintain a debtor-in-possession account,
which will contain all operating and any other source of cash
constituting cash collateral, which is generated by and is
attributable to the accounts and the IRS Collateral. During the
period governed by the Final Order, the Debtor will maintain an
accounting of all funds deposited into the DIP Account.

      (c) The Debtor will remain current on all post-petition tax
payments and reporting obligations, including, but not limited to,
all federal trust fund taxes, and provide copies of all tax
returns, instruments used to remit tax payments, and all supporting
documentation to counsel for the IRS, Wells Fargo and the U.S.
Trustee.

      (d) The Debtor will maintain adequate insurance coverage on
the Prepetition Facility Collateral, and name Wells Fargo as
mortgagee, lender loss payee, and/or additional insured under the
insurance policies.

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

          http://bankrupt.com/misc/txeb18-42758-30.pdf

                      About JAKPA Healthcare

JAKPA Healthcare, PA, filed a Chapter 11 bankruptcy petition
(Bankr. E.D. Tex. Case No. 18-42758) on Dec. 5, 2018, estimating
under $500,000 in assets and liabilities. The petition was signed
by its owner, Ofioritse Agbontaen.  The Debtor's counsel is Eric A.
Liepins, P.C.


JDR CONSULTING: Seeks Authorization to Use IRS Cash Collateral
--------------------------------------------------------------
JDR Consulting LLC seeks authorization from the U.S. Bankruptcy
Court for the Southern District of New York to use, on an interim
basis, the cash collateral in which the Interim Revenue Service has
a lien or other interest.

The Debtor has immediate cash needs in order to run the day-to-day
operations of its business, including without limitation, meeting
payroll, paying rent and satisfying other customary and necessary
day-today expenses.

The IRS Amended Proof of Claim filed in the Debtor's case reflects
an aggregate amount of at least $511,465 unpaid Federal Insurance
Contributions Act taxes, Federal Unemployment Tax Act taxes,
corporate income taxes, and interest and penalties accruing through
the Petition Date, of which the IRS Amended Proof of Claim states
that the sum of $218,918 is secured by the Prepetition Liens.

The IRS has consented to the Debtor's use of cash collateral upon
the following terms and conditions:

      (A) The IRS will receive from the Debtor monthly payments of
$5,500 on or before the 15th day of each calendar month, commencing
the 15th day of the month immediately following entry of the
Interim Order.

      (B) Upon the approval of the Interim Order, the automatic
stay in this case will be lifted solely to the extent of permitting
the Government to apply the two Prior Post-Petition Payments of
$5,500 as an offset to the IRS' secured claim.

      (C) The IRS will be granted a valid, enforceable, fully
perfected, security interest in, to and upon all existing and
hereafter-acquired property of the Debtor of any kind or nature
including, but not limited to, Debtor's real, personal, tangible
and intangible property, as well as any and all proceeds, products,
offspring, rents and profits thereof, in the same validity, order
and priority as the prepetition liens, as security for any decrease
in the value of the Government's interest in the cash collateral.

      (D) The IRS reserves its rights to assert a superpriority
claim pursuant to 11 U.S.C. Section 507(b), and the Debtor reserves
its defenses to such a claim.

      (E) The Debtor will, further (i) remain current with all of
its federal tax liabilities since the Petition Date; (ii) timely
file any and all required post-petition date tax returns; (iii)
file all past due federal tax returns; (iv) timely make all
required post-petition federal tax deposits and payments; and (v)
serve notice of all federal tax deposits (on IRS Form 6123) upon
the Government of each deposit.

      (F) The Debtor will promptly provide to the Government any
and all financial information it reasonably requests and will
permit the Government to review its books and records with respect
to the subject matter of the Interim Order, and make copies thereof
during normal business hours.

The IRS' Replacement Lien will be subordinate only to: (i) the
claims of Chapter 11 professionals duly retained in the Chapter 11
case and to the extent awarded pursuant to Sections 330 or 331 of
the Bankruptcy Code; (ii) U.S. Trustee fees and any interest
thereon; and (iii) the payment of any allowed claim of any
subsequently appointed Chapter 7 trustee up to $5,000; and will not
extent to estate causes of action and the proceeds of any
recoveries of estate causes of action under Chapter 5 of the
Bankruptcy Code.

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

             http://bankrupt.com/misc/nysb18-13206-27.pdf

                     About JDR Consulting

JDR Consulting LLC provides software managed information technology
services such as "cloud" software systems.  Its office is located
at 4305 Broadway, Suite 41, New York, New York.

JDR Consulting sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. S.D.N.Y. Case No. 18-13206) on Oct. 24, 2018.  At the
time of the filing, the Debtor estimated assets of less than
$50,000 and liabilities of less than $50,000.  Judge James L.
Garrity Jr. oversees the case.  The Debtor tapped Pick & Zabicki,
LLP, as its legal counsel.


JOHNNY HANNA: Seeks Authorization to Use Cash Collateral
--------------------------------------------------------
Johnny Hanna & Associates, LLC, seeks authorization from the U.S.
Bankruptcy Court for the Eastern District of Virginia to use cash
collateral in the ordinary course of its business.

The Debtor requires the use of its cash to pay expenses incurred in
the ordinary course of business, including, among other things,
continuing its postpetition operations in an orderly manner;
continuing business relationships with suppliers and printers;
paying employees and satisfying other operational needs, including
restructuring costs such as professional fees.

The Debtor further requests authority to grant to each of the
Pre-Petition Lenders a replacement lien in its assets to the same
extent, validity and priority as the lien each such Pre-Petition
Lender held on the Petition Date, including assets acquired by the
estate post-petition as adequate protection for, and only to the
extent of any diminution in the value of the cash collateral
resulting from the Debtor's use, sale or lease or other disposition
of such Cash Collateral.

The Debtor believes the following Pre-Petition Lenders may claim an
interest to cash collateral:

      (a) OnDeck Capital is owed an outstanding debt of
approximately $85,000, secured by Debtor's present and future
accounts, deposit accounts, personal property, inventory, general
intangibles, and proceeds.

      (b) TD Bank, NA is owed an outstanding debt of approximately
$38,000, secured by Debtor's inventory, equipment, accounts,
investment property, deposit accounts, money, other rights to
payment, and general intangibles.

      (c) FC Marketplace, LLC is owed an outstanding debt of
approximately$111,788, secured by Debtor's inventory, equipment,
accounts, investment property, deposit accounts, money, other
rights to payment, and general intangibles.

      (d) Kabbage, Inc. is owed an outstanding debt of
approximately $18,933, secured by Debtor's present and future
accounts, receivables, chattel paper, deposit accounts, general
intangibles, and inventory.

A copy of the Debtor's Motion is available at

            http://bankrupt.com/misc/vaeb19-10443-4.pdf

                        About Johnny Hanna

Johnny Hanna & Associates, LLC is a Virginia Limited Liability
Company engaged in the business of publishing the VivaTysons
magazine and maintaining three associated web portals.  The company
filed a Chapter 11 petition (Bankr. E.D. Va. Case No. 19-10443) on
Feb. 12, 2019.  The Debtor is represented by Odin Feldman &
Pittleman PC.


KINNEY FARMS: U.S. Trustee Unable to Appoint Committee
------------------------------------------------------
No official committee of unsecured creditors has been appointed in
the Chapter 11 case of Kinney Farms, Inc., as of Feb. 28, according
to a court docket.
    
                      About Kinney Farms Inc.

Kinney Farms, Inc. is a Bunnell, Florida-based privately held
company in the agricultural industry.

Kinney Farms sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. M.D. Fla. Case No. 18-04194) on November 30, 2018.  At
the time of the filing, the Debtor had estimated assets of less
than $50,000 and liabilities of $1 million to $10 million.  

The case has been assigned to Judge Paul M. Glenn.  The Debtor
tapped the Law Offices of Scott W. Spradley, P.A. as its legal
counsel.


KOSTAS ROUSTAS: Karistos Buying Mount Laurel Properties for $2M
---------------------------------------------------------------
Kostas Roustas and Stella Roustas filed a notice with the U.S.
Bankruptcy Court for the District of New Jersey of their proposed
private sale of the real properties located at (i) 1170 Route 73,
Mount Laurel, New Jersey, Block 1306.01, Lots 15, 16-19 and 28-32;
and (ii) 1148 Route 73, Mount Laurel, New Jersey Block 1306.01 ,
Lots 14, to Karistos, Corp. for the sum of $2 million, free and
clear of all liens, pursuant to their Agreement of Sale dated Jan.
8, 2019.

The Debtors certify that they're the owners of the real
properties.

On June 6, 201 8, the Court approved the sale of the properties.
The sale was never consummated due to the buyer's cancellation of
the contract during the due diligence period.   Since the prior
Order of the Court approving the sale of the property and pursuant
to
the Relief from the Automatic Stay obtained by The First National
Bank of Elmer, the first mortgagee, on March 19, 2018 the Superior
Court of New Jersey entered a Final Judgment in Foreclosure in the
sum of $969,239, together with taxed cost of $8,636.
Since that time, a Sheriff' s sale was scheduled on several
occasions and is once again scheduled to be held on Feb. 21, 2019.
Additionally, the holders of certain tax sale certificates have
commenced foreclosure proceedings and are about to complete the
foreclosure.

On Jan. 8, 2019 the Debtors entered into an Agreement of Sale
whereby they agreed to sell the properties to Karistos for the sum
of $2 million.  KLB Sage, Inc., a corporation wholly owned by the
Debtors, is also named in the Agreement of Sale because it owns the
furniture, fixtures and equipment on the property. A valid security
interest in those assets are held by the three mortgagees and they
would be entitled to the proceeds from the sale of those assets.

As required by the contract, the Debtors' attorney received a copy
of an email verification from Leonard T. Schwartz, Esquire, the
buyer's attorney, confirming that the $75,000 had been deposited
into his escrow.  The Agreement of Sale does not provide for a
mortgage contingency, has very limited due diligence, limited to
any title issues and environmental issues, and provides for a
30-day settlement after Court approval.  Since the last Agreement
of Sale approved by the Court on June 6, 2018, this is the highest
and best offer, with the least amount of contingencies.

The property has been marketed through a commercial real estate
broker and within the restaurant industry and no higher offers have
been received.

The proceeds of the sale will be paid to the Township of Mount
Laurel for outstanding real estate taxes, First Elmer Bank of New
Jersey and Republic Bank, the holders of valid note and mortgage.

The proposed Order provides that the closing expenses will be
reviewed and approved by the United States Trustee's Office prior
to the closing.  There is one leasehold interest in the property, a
lease between the Debtors and KLB Sage, Inc. which operates the
Sage Diner at this location. As previously indicated, KLB Sage,
Inc. is wholly owned by the Debtors.

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

   http://bankrupt.com/misc/Kostas_Roustas_120_Sales.pdf

A hearing on the Motion is set for March 5, 2019 at 10:00 a.m.  The
objection deadline is Feb. 26, 2019.

Kostas Roustas and Stella Roustas sought Chapter 11 protection
(Bankr. D.N.J. Case No. 17-22778) on June 22, 2017.  The Debtor
tapped Dino S. Mantzas, Esq., at Law Office of Dino S. Mantzas, as
counsel.


LAKOTA INC: Seeks Authorization on Cash Collateral Use
------------------------------------------------------
Lakota, Inc., seeks authority from the U.S. Bankruptcy Court for
the District of Minnesota to use cash collateral in the ordinary
course of its business.

Lakota was indebted to Kensington Bank pursuant to several loan
accommodations, secured in substantially all of Lakota's personal
property, including, but not limited to, inventory, equipment,
accounts, chattel paper, instruments, letter of credit rights,
deposit accounts, investment property, money, and all other rights
to payment.  The aggregate outstanding balance owing under the
Kensington Notes was approximately $389,683 as of the Petition
Date.

Lakota was also indebted to First Community Bank pursuant to that
certain loan agreements under which Lakota borrowed the sum of
$300,000.  Pursuant to the terms of a Commercial Security
Agreement, Lakota granted First Community Bank a security interest
in all of the Lakota's inventory, equipment, and accounts.  The
aggregate outstanding balance owing under the First Community Note
as of the Petition Date was approximately $9,758.

Lakota offers the following adequate protection of Kensington and
First Community Bank's interest in the collateral:

      (a) The Debtor will use cash to pay ordinary and necessary
business expenses and administrative expenses for the items and in
such use will not vary materially from that provided for in the
Budget, except for variations attributable to expenditures
specifically authorized by the Court.

      (b) The Debtor will grant Kensington and First Community Bank
replacement liens, to the extent of the Debtor's use of cash
collateral, in post-petition inventory, accounts, equipment, and
general intangibles, with such liens being of the same priority,
dignity and effect as their respective pre-petition liens.

      (c) The Debtor will carry insurance on its assets.

      (d) The Debtor will provide to Kensington and First Community
Bank such reports and documents as they may reasonably request.

      (e) The Debtor will afford Kensington and First Community
Bank the right to inspect Debtor's books and records and the right
to inspect and appraise the collateral at any time during normal
operating hours and upon reasonable notice to the Debtor and its
attorneys.

      (f) The Debtor's permitted use of cash collateral will
terminate upon the occurrence of any of the following events: (i)
the Debtor defaults in performance of any obligation hereunder;
(ii) Kensington and First Community Bank gives notice of the
default to Debtor and its counsel; and (iii) such default is not
cured within seven business days from the date of receipt of the
notice.

A copy of the Debtor's Motion is available at

           http://bankrupt.com/misc/mnb19-40377-5.pdf

                         About Lakota Inc.

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.

Lakota, Inc., filed a Chapter 11 petition (Bankr. D. Minn. Case No.
19-40377), on February 12, 2019.  In the petition signed by CEO
Natalya Z. Kelly, Lakota estimated $500,000 to $1 million in assets
and $1 million to $10 million in liabilities.  The case is assigned
to Judge Katherine A. Constantine.  Lakota is represented by Joel
D. Nesset, Esq. at Cozen O'Connor.


LE DIETRICH: Austin Miller Offers $601K for Kendallville Properties
-------------------------------------------------------------------
L.E. Dietrich, Inc., asks the U.S. Bankruptcy Court for the
Northern District of Indiana to authorize the sale to Austin
Miller/Tire Star (i) of the real property commonly known as 1587
West North Street, Kendallville, Indiana and related personal
property for $593,500; and (ii) of the related customer list for
$7,500.

At the commencement of the case, the Debtor owned the Real Estate,
which was its principal place of business.

Upon information and belief, the Debtor's Real Estate is subject to
mortgages and liens held as follows: (i) Lake City Bank - $402,341;
(ii) the IRS - $99,597; (iii) Indiana Department of Revenue -
$5,732; and (iv) Noble County Treasurer - $12,016.

The personal property of the Debtor is believed to be encumbered by
the same claims of Lake City Bank and possibly by the IRS.

Pursuant to its earlier Order of Jan. 9, 2019, the Court employed
Monica Fassoth of Hosler Real Estate in an attempt to sell the Real
Estate.   The Debtors have received a proposed Purchase Agreement
from Austin Miller for the purchase of the Real Estate and related
equipment, specifically, above-ground hoist, air compressor, tire
changing equipment, two balances, two mounting machines, oil bulk
tanks, reels and front counters for $593,500.  Austin Miller also
made an offer to purchase the customer list for $7,500.  The Debtor
asks authority to sell the Real Estate and other related personal
property pursuant to the terms of the Purchase Agreement, the
Counteroffer #2 and the Addendum #1, and, additionally, to sell the
related customer list for $7,500.  The sale will be free and clear
of liens and encumbrances, with liens and encumbrances to attach to
the proceeds of the sale.   

The Debtor asks the Court to authorize it to pay out customary and
necessary costs of closing of the sale of the real estate,
including a prorated portion of real estate taxes, commissions for
the realtor and all other reasonable, necessary and customary costs

of closing.

Finally, it asks the Court to waive the 14-day stay provided for
under Bankruptcy Rule 6004(h) so the parties may proceed to sale.

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

   http://bankrupt.com/misc/LE_Dietrich_46_Sales.pdf

                       About L.E. Dietrich

L.E. Dietrich, Inc., sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Ind. Case No. 18-12265) on Nov. 27,
2018.  In the petition signed by its president, Bridget A. Wengert,
the Debtor estimated assets of less than $50,000 and liabilities of
less than $1 million.  The case is assigned to Judge Robert E.
Grant.  The Debtor tapped Haller & Colvin, PC, as its legal
counsel.


LINDA THE BRA LADY: April 4 Plan, Disclosure Statement Hearing
--------------------------------------------------------------
Bankruptcy Judge Jerrold N. Poslusny, Jr., conditionally approved
Linda the Bra Lady LLC's disclosure statement dated Feb. 22, 2019.

March 28, 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 April 4, 2019 at 10:00 a.m. for final
approval of the Disclosure Statement and for confirmation of the
Plan.

                  About Linda The Bra Lady

Linda the Bra Lady LLC sought Chapter 11 bankruptcy protection
(Bankr. D.N.J. Case No. 18-12469) on Feb. 7, 2018, listing under
$500,000 in assets and under $10 million in liabilities.  The Hon.
Jerrold N. Poslusny Jr. presides over the case.  E. Richard
Dressel, Esq., at Flaster Greenberg, represents the Debtor.

Founder Linda Becker operates two stores, one on Manhattan's East
Side and another in southern New Jersey.  The Company has been in
business for 30 years.


LINDA'S CHERRY: Plan, Disclosure Statement Hearing Set for April 4
------------------------------------------------------------------
Bankruptcy Judge Jerrold N. Poslusny, Jr. conditionally approved
Linda's Cherry Hill, LLC's disclosure statement dated Feb. 22,
2019.

March 28, 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 April 4, 2019 at 10:00 a.m. for final
approval of the Disclosure Statement and for confirmation of the
Plan.

                  About Linda's Cherry Hill

Linda's Cherry Hill, LLC, and Linda the Bra Lady --
https://www.lindasonline.com/ -- are privately held companies that
operate lingerie stores selling bras, underwear, shapewear, and bra
accessories at their New York City and Cherry Hill, NJ locations.
The Companies specialize in maternity bras, sports bras, mastectomy
department, bridal bras, bikini tops and waist cinchers.  They
offer brands like Simone Perele, Elila Bras, Affinitas Intimates,
Curvy Kate, Miss Mandalay and Shock Absorber.

Linda's Cherry Hill, LLC, based in Cherry Hill, NJ, and its
debtor-affiliates, filed a Chapter 11 petition (Bankr. D.N.J. Lead
Case No. 18-12468) on Feb. 7, 2018.  

In its petition, Linda's Cherry Hill's estimated $50,000 to
$100,000 in assets and $1 million to $10 million in liabilities;
Linda the Bra Lady's estimated $100,000 to $500,000 and $1 million
to $10 million in liabilities. The petition was signed by Linda
Becker, manager.

The Hon. Jerrold N. Poslusny Jr. presides over the case.

E. Richard Dressel, Esq., at Flaster Greenberg P.C., serves as
bankruptcy counsel the Debtor.


MASSENGILL INVESTMENTS: Payment to Unsecureds Increased to 30%
--------------------------------------------------------------
Massengill Investments LLC filed its first amended disclosure
statement describing its first amended plan of reorganization dated
Feb. 23, 2019.

The first amended plan modifies the treatment of Class 3 general
unsecured creditors.

Holders of Allowed Unsecured Claims not separately classified under
the Plan will receive payments in cash in an amount equal to 30%
percent of each holder's Allowed Unsecured Claim payable in
quarterly payments beginning the first Business Day of the month 30
days following the Effective Date until the earlier of (a) five
years after the Effective Date, or (b) until the Allowed Unsecured
Claims paid in full.

The initial plan proposed to pay general unsecured creditors 20% of
their allowed unsecured claim in quarterly payments.

A copy of the First Amended Disclosure Statement dated Feb. 23,
2019 is available at https://tinyurl.com/y26ttbbp from
Pacermonitor.com at no charge.

A copy of the First Amended Plan is available at
https://tinyurl.com/y2fah9j9 from Pacermonitor.com at no charge.

                  About Massengill Investments

Massengill Investments LLC, doing business as Premier Tire & Auto
Service, is a privately held company in Cleveland, Tennessee in the
general automotive repair shop business.

Massengill Investments LLC, based in Cleveland, TN, filed a Chapter
11 petition (Bankr. E.D. Tenn. Case No. 18-10733) on Feb. 20, 2018.
The Hon. Shelley D. Rucker presides over the case.  In the
petition signed by Barry L. Massengill, member, the Debtor
estimated $1 million to $10 million in both assets and liabilities.
David J. Fulton, Esq., at Scarborough & Fulton, serves as
bankruptcy counsel to the Debtor.


MAXUS ENERGY: Court Rejects Repsol Bid for Abstention
-----------------------------------------------------
Bankruptcy Judge Christopher Sontchi denied the Repsol entities'
motion for abstention directed at a complaint spawned by the
environmental liabilities of a bankrupt energy firm Maxus Energy
Corporation.

Repsol S.A., Repsol Exploracion, S.A., Repsol USA Holdings, Corp.,
Repsol E&P USA, Inc., Repsol Offshore E&P USA, Inc., Repsol E&P T&T
Limited and Repsol Services Company asked the Court to (1)
mandatorily abstain from the Non-544 Claims, (2) permissively
abstain from the Complaint, and (3) to abstain due to its lack of
jurisdiction under the Rooker-Feldman doctrine.

First, the Court finds that mandatory abstention is not applicable
because the required state court action has not been commenced. The
New Jersey suit does not suffice because OCC only sought relief for
wrongs committed against itself. Here, the Trust sues on behalf of
all creditors for "all damages" that they have sustained. While the
state suit may eventually be enlarged to cover the relief sought
here, such change is speculative. Thus, for purposes of mandatory
abstention, a state action had not been commenced.

Second, the Court will not apply permissive abstention because it
would complicate and potentially compromise the creditors'
recovery. Were the Court to abstain, the Trust would have to wait
and see if it could litigate the alter ego, unjust enrichment, and
conspiracy claims in New Jersey. And if the New Jersey appellate
court does not remand, the Trust may be unable to do so. Therefore,
abstention would stymie the Trust's efforts to recover for
creditors.

Third, Rooker-Feldman is a narrow doctrine concerned only with
prohibiting federal courts from reviewing state court decisions.
Such "review differs from mere attempts to litigate in federal
court a matter previously litigated in state court." Because
Repsol's position boils down to this sort of re-litigation
argument, the Court finds that Rooker-Feldman is not applicable.

A copy of the Court's Opinion dated Feb. 25, 2019 is available at:

    http://bankrupt.com/misc/deb16-11501-2196.pdf

              About Maxus Energy Corporation

Maxus Energy Corporation and four of its subsidiaries filed
voluntary petitions for reorganization under Chapter 11 (Bankr. D.
Del. Lead Case No. 16-11501) on June 17, 2016.  The Debtors will
use the breathing spell afforded by the Bankruptcy Code to decide
whether their existing environmental remediation operations and oil
and gas operations can be restructured as a sustainable,
stand-alone enterprise.

The Debtors have engaged Young Conaway Stargatt & Taylor, LLP, as
local counsel, Morrison & Foerster LLP as general bankruptcy
counsel, Zolfo Cooper, LLC, as financial advisor and Prime Clerk
LLC as claims and noticing agent, all are subject to the Bankruptcy
Court's approval.

The Debtors hired Keen-Summit Capital Partners LLC as real estate
broker.  The Debtors also engaged Hilco Steambank to market and
sell their internet protocol numbers and other internet number
resources, and EnergyNet.com to market and sell the Debtors'
rights, title, and interest in and to the oil and gas properties.

On July 7, 2016, the United States Trustee for the District of
Delaware filed Notice of Appointment of Committee of Unsecured
Creditors.  The Committee selected Schulte Roth & Zabell LLP as
counsel, and Cole Schotz as Delaware co-counsel.  Berkeley Research
Group, LLC, serves as financial advisor for the Committee.

Andrew Vara, acting U.S. Trustee for Region 3, appointed the
following to a committee of retirees: John Leslie Jackson, Sr.,
Gerald G. Carlton, and Robert E. Garbesi.  The Retirees Committee
retained Akin Gump Strauss Hauer & Feld LLP as counsel and Ashby &
Geddes, P.A., as co-counsel.


MEDIACOM COMMUNICATIONS: Moody's Hikes CFR to Ba1, Outlook Stable
-----------------------------------------------------------------
Moody's Investors Service upgraded Mediacom Communications
Corporation's Corporate Family Rating (CFR) and Probability of
Default (PD) rating to Ba1 from Ba2 and Ba1-PD from Ba2-PD,
respectively, following the Company's strong operating performance
coupled with continued deleveraging of the balance sheet. Moody's
also upgraded MCC Iowa LLC ("Iowa") and Mediacom Illinois LLC's
("Illinois"), two wholly-owned subsidiaries of MCC, senior secured
instrument ratings to Ba1 from Ba2. In addition, Moody's upgraded
Mediacom Broadband LLC's ("BB"), a wholly-owned subsidiary of MCC,
senior unsecured instrument rating to Ba2 from B1. The outlook was
changed to stable from positive.

A summary of Moody's action follows:

Upgrades:

Issuer: MCC Iowa LLC

  - Senior Secured Bank Credit Facility, Upgraded to Ba1 (LGD3)
from Ba2 (LGD3)

Issuer: Mediacom Broadband LLC

  - Senior Unsecured Regular Bond/Debenture, Upgraded to Ba2 (LGD6)
from B1 (LGD6)

Issuer: Mediacom Communications Corporation

  - Probability of Default Rating, Upgraded to Ba1-PD from Ba2-PD

  - Corporate Family Rating, Upgraded to Ba1 from Ba2

  - Issuer: Mediacom Illinois LLC

  - Senior Secured Bank Credit Facility, Upgraded to Ba1 (LGD3)
from Ba2 (LGD3)

Outlook Actions:

Issuer: MCC Iowa LLC

  - Outlook, Changed To Stable From Positive

Issuer: Mediacom Broadband LLC

  - Outlook, Changed To Stable From Positive

Issuer: Mediacom Communications Corporation

  - Outlook, Changed To Stable From Positive

Issuer: Mediacom Illinois LLC

  - Outlook, Changed To Stable From Positive

RATINGS RATIONALE

Mediacom's (MCC) Ba1 corporate family rating (CFR) is supported by
strong credit metrics, including leverage, free cash flow (FCF) to
debt and interest coverage ratios. The Company's conservative
financial policy is evidenced by its FY 2018 debt-to-EBITDA
leverage of 3.2x (including Moody's adjustments), down from its
high of 6.8x when the Company was taken private in 2011. Moody's
expects leverage to decline to around 2.5x by year-end 2019. MCC
uses a majority of its free cash flows to voluntarily pay down
debt, does not pay dividends and has not made any debt-financed
acquisitions over the last 8 years. The company's operating
performance also supports the rating, as its penetration rate has
increased to over 30% (28% at YE 2015), fueling revenue and EBITDA
growth in the mid-single digit percent range. The company's
business services segment, its highest growing division, is growing
revenue in the 8-10% range.

Constraining the rating is management's lack of commitment to
maintain leverage at or below levels indicative of an investment
grade issuer. In addition, the Company's small scale, relative to
most of its cable peers, affects its negotiating leverage and
buying power, particularly on the video content side. Also
constraining the rating is the Company's below average
demographics, as evidenced by its EBITDA per homes passed
(EBITDA/HP) of around $260, significantly below Comcast ($539) and
Charter ($320). The Company has long-term risk associated with new
competition for in-home broadband from 5G wireless technology,
although Moody's believes given the low density footprint of
Mediacom, this risk remains low.

The stable outlook reflects Moody's expectation that the Company
will continue to use free cash flow to repay debt, reducing
leverage to 2.5x over the next 12-18 months. The stable outlook
also assumes that the Company will maintain stable subscriber
metrics and strong liquidity.

An upgrade of the Company's long-term rating could occur if
leverage is sustained below 2.5x (including Moody's adjustments)
and FCF/debt exceeds 15%. A positive rating action would also be
contingent on much larger scale, a commitment from management to
maintain investment grade credit metrics and financial policies to
support and defend a higher credit rating, and evidence or
confidence that the Company's will structure its debt capital
similar to investment grade companies.

Moody's would consider a downgrade if leverage is sustained above
3.5x (including Moody's adjustments), FCF/debt falls below 10%, or
if more aggressive financial policies were adopted. A debt-financed
acquisition or dividend could warrant a downgrade.

Moody's rates the bank facilities Ba1, the same as the CFR, as the
vast majority of the Company's capital structure is secured. The
unsecured notes are rated Ba2, one notch below the CFR given the
lack of upstream guarantees and subordination in the capital
structure that is dominated by secured bank lenders.

Mediacom Communications Corporation, headquartered in Mediacom
Park, New York, offers traditional and advanced video services such
as digital television, video-on-demand, digital video recorders,
and high-definition television, as well as high-speed Internet
access and phone service. The Company had approximately 776
thousand video subscribers, 1.3 million high speed data
subscribers, and 614 thousand phone subscribers as of December 31,
2018, and primarily serves smaller cities in the Midwestern and
southern United States. It operates through two wholly owned
subsidiaries, Mediacom Broadband and Mediacom LLC, and its revenue
for the year ended 2018 was approximately $2 billion.


MIKE & HENRY: Has Until March 22 to File Plan, Disclosure Statement
-------------------------------------------------------------------
The motion to extend the date for filing plan of reorganization and
disclosure statement and extending the exclusive rights to file a
plan of reorganization and solicit acceptances of  Mike & Henry,
LLC, is granted in part.

The exclusive date for the Debtor to file its plan of
reorganization and disclosure statement is extended from February
22, 2019 through and including March 22, 2019.

The motion is continued for further hearing to March 21, 2019 at
10:30 a.m.

                    About Mike & Henry LLC

Mike & Henry, LLC, owns a real property where H&H Auto, which
provides auto repair service, operates.  The property is located at
17 W. Ogden Avenue, Western Springs, Illinois.  

Mike & Henry sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. N.D. Ill. Case No. 18-30035) on October 25, 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.  

The case has been assigned to Judge Carol A. Doyle.  The Debtor
tapped Crane, Simon, Clar & Dan as its legal counsel.


MORGAN'S MAIDS: Plan Outline Approved; April 2 Plan Hearing Set
---------------------------------------------------------------
Bankruptcy Judge Marian F. Harrison approved Morgan's Maids, LLC's
disclosure statement, dated August 31, 2018, referring to a second
and restated plan filed on Dec. 6, 2018.

March 29, 2019 is fixed as the last day for filing written
acceptances or rejections of the plan, and the last day for filing
and serving written objections to confirmation of the plan.

April 2, 2019 at 9:00 a.m. is fixed for the hearing on confirmation
of the plan in Courtroom 3, Customs House Building, 701 Broadway,
Nashville, Tn 37203.

                 About Morgan's Maids LLC

Morgan's Maids, LLC, sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. M.D. Tenn. Case No. 17-06252) on September
13, 2017.  At the time of the filing, the Debtor estimated assets
of less than $50,000 and liabilities of less than $1 million.
   
Judge Marian F. Harrison presides over the case.  

The Debtor is represented by Steven L. Lefkovitz, Esq., in
Nashville, Tennessee.


MS Z HOLDINGS: Plan and Disclosures Hearing Set for April 16
------------------------------------------------------------
Bankruptcy Judge Marci B. McIvor issued an order granting
preliminary approval of Ms Z Holdings, LLC's disclosure statement
referring to its chapter 11 plan dated Feb. 25, 2019.

The deadline to return ballots on the plan, as well as to file
objections to final approval of the disclosure statement and
objections to confirmation of the plan, is April 9, 2019.

The hearing on objections to final approval of the disclosure
statement and confirmation of the plan will be held on April 16,
2019 at 10:30 a.m., in Room 1875, 211 West Fort Street, Detroit,
Michigan.

                     About MS Z Holdings, LLC

MS Z HOLDINGS, LLC, filed a Chapter 11 bankruptcy petition (Bankr.
E.D. Mich. Case No. 18-51917) on August 28, 2018, disclosing under
$1 million in both assets and liabilities. The Debtor is
represented by Robert N. Bassel, Esq.


MUNN WORKS: Unsecureds to Get $26K in 4 Annual Payments
-------------------------------------------------------
Munn Works, LLC, filed a disclosure statement in connection with
its plan of reorganization dated Feb. 26, 2019.

Class 6 under the plan consists of Holders of Allowed General
Unsecured Claims. The Holders of Allowed General Unsecured Claims
will share Pro Rata with the Class 5 Disputed APF Management
Unsecured Claim and will receive, in Cash, (i) on the Effective
Date, a Pro Rata distribution from the $150,000 Plan Contribution
from Laurie Munn, and thereafter, (ii) four annual payments in the
amount of $26,000, for a total of plan payments in the amount of
$280,000. Class 6 General Unsecured Claims are impaired under the
Plan, and thus are entitled to vote on the Plan. The Debtor
estimates that Class 6 General Unsecured Claims total $432,310.70

The Debtor proposes to fund the Plan through three sources: (1) the
Plan Funding contribution of Laurie Munn in the amount of $150,000;
(2) the Debtor's cash reserves; and (3) the Debtor's projected
revenue.

A copy of the Disclosure Statement dated Feb. 26, 2019 is available
at https://tinyurl.com/yy5pulfg from Pacermonitor.com at no charge.


                   About Munn Works LLC

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

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


NATHAN'S FAMOUS: S&P Raises ICR to 'B' on Improved Cash Flow
------------------------------------------------------------
S&P Global Ratings said it expects U.S.-based Nathan's Famous Inc.
to generate stable cash flows from an ongoing shift to licensing
and less exposure to restaurant operations while maintaining a
significant liquidity cushion.

S&P on March 1 raised its issuer credit rating on Nathan's Famous
Inc. to 'B' from 'B-'. It also raised its issue-level ratings on
the company's $150 million senior secured notes to 'B' from 'B-'.
The '3' recovery rating remains unchanged.

The higher rating reflects Nathan's increased contribution from the
less volatile and higher-margin licensing business and reduced
exposure to restaurant operations, which now represent only about
15% of revenues. S&P expects the company to continue producing good
adjusted EBITDA margins in the 30% range, and to maintain leverage
in the low- to mid-5x area. Nathan's has increased the scope of its
formula-based pricing strategy in the Branded Products Program
(BPP) segment, which cushions the impact of volatile beef prices
and helps to make performance metrics more consistent. The company
also requires low capital expenditures—about 2% of revenues—to
sustain operations, which benefits modest free cash flow
generation.

The stable outlook reflects S&P's view that leverage will be
sustained in the low- to mid-5x range over the next 12 months. S&P
expects the high-margin licensing segment will continue to
contribute to the company's generation of sufficient funds from
operations (FFO) to cover outflows while the reliance on its
restaurants gradually diminishes. Due to the company's lack of a
revolving credit facility, S&P also expects it to maintain a
sufficient cash balance for liquidity needs, as it has since
issuing senior secured debt in 2015.

"We could lower the rating if we expect leverage of about 6.5x or
more. This could occur if EBITDA declines by 20% below our
expectations, which could be caused by changing consumer
preferences that result in lower sales," S&P said.  S&P said it
could also lower the rating if the company weakens its liquidity
position by reducing its cash balance to less than $25 million and
continues to operate without a revolving credit facility,
demonstrating a more aggressive financial policy.

"Although unlikely, we could raise the rating if the company
significantly expands the business and successfully diversifies its
narrow product focus, resulting in significant EBITDA growth and
improved scale and scope. In this scenario, we would also expect a
substantial reduction in supplier and/or customer concentration
related to its key products," S&P said. "A higher rating would also
be contingent on our belief that company financial policy would
support sustained credit metric improvement."

In the absence of diversification and revenue growth, Nathan's
would need to demonstrate strengthened credit metrics, including
adjusted leverage expected to be maintained below 4x, according to
S&P.


NAVEGAR NETWORK: Hires McConnell Valdes as Bankruptcy Counsel
-------------------------------------------------------------
Navegar Network Alliance, LLC, seeks authority from the U.S.
Bankruptcy Court for the District of Puerto Rico to employ
McConnell Valdes LLC, as bankruptcy counsel to the Debtor.

Navegar Network requires McConnell Valdes to:

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

   b. assist the Debtor in preparing the schedules and statements
      of financial affairs;

   c. assist the Debtor to formulate a business plan and resolve
      its Chapter 11 case with the Debtor's various creditor
      constituencies;

   d. assist the Debtor in analyzing its executor contracts;

   e. render any requested pension, tax, or labor advice that may
      be required to effectuate or maximize the efficiency of the
      Debtor's Chapter 11 case;

   f. prepare, file, and prosecute a plan of reorganization and
      disclosure statement;

   g. prepare on behalf of the Debtor all necessary and
      appropriate applications, motions, pleadings, proposed
      orders, notices, and other documents, and review all
      financial and other reports to be filed by the Debtor in
      its Chapter 11 case;

   h. represent the Debtor in proceedings and hearings in the
      Bankruptcy Court; and

   i. perform all other legal services for and on behalf of the
      Debtor that may be necessary or appropriate in the
      administration of the Debtor's Chapter 11 case.

McConnell Valdes will be paid at these hourly rates:

     Partners                 $185 to $380
     Associates               $145 to $190
     Paralegals               $135 to $155

McConnell Valdes will be paid a retainer in the amount of $10,000.

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

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

McConnell Valdes can be reached at:

     Nayuan Zouairabani, Esq.
     Antonio A. Arias, Esq.
     MCCONNELL VALDES LLC
     270 Munoz Rivera Avenue, Suite 7
     Hato Rey, PR 00918
     Tel: (787) 250-5619
     Fax: (787) 759-9225
     E-mail: nzt@mcvpr.com
             aaa@mcvpr.com

                  About Navegar Network Alliance

Navegar Network Alliance LLC aka Navigant Network Alliance LLC,
based in San Juan, PR, filed a Chapter 11 petition (Bankr. D.P.R.
Case No. 19-00558) on Feb. 4, 2019.  In the petition signed by
Brian Campbell, vice-presient of operations, the Debtor estimated
$50,000 to $100,000 in assets and $100 million to $500 million in
liabilities.  The Hon. Brian K. Tester oversees the case.  Nayuan
Zouairabani, Esq., at McConnell Valdes LLC, serves as bankruptcy
counsel.


OLD REDFORD ACADEMY, MI: S&P Alters Rev. Bond Outlook to Negative
-----------------------------------------------------------------
S&P Global Ratings on March 1 revised its outlook to negative from
stable and affirmed its 'BB-' rating on Michigan Public Educational
Facilities Authority's series 2005A and Michigan Finance
Authority's series 2010A limited obligation revenue bonds, both
issued on behalf of Old Redford Academy.

"The negative outlook reflects our view of the risks associated
with Old Redford's short, one-year charter renewal granted by its
authorizer in 2018, which we believe leaves the charter susceptible
to a greater possibility of non-renewal," said S&P Global Ratings
credit analyst Robert Tu. "Additionally, the academy is
experiencing enrollment pressure and increased competition,
academic underperformance, recent management transitions, and the
expectation of deficit operations in fiscal 2019, leading to the
expectation of below 1.00x maximum annual debt service coverage by
our calculations," Mr. Tu added.

The rating reflects S&P's view of Old Redford's:

-- Short, one-year charter term granted by its authorizer in June
2018;

-- Increased enrollment pressure and competition, coupled with no
waitlist to offset enrollment fluctuations;

-- History of uneven operating performance on a full-accrual
basis, with fiscal 2019 expected to end with a slight deficit;

-- Declining MADS coverage, which S&P believes could fall below
1.00x in fiscal 2019, although management expects to remain in
compliance with bond covenants;

-- A limited revenue pledge restricted to the use of per-pupil
state aid to no more than 20% of appropriations; and

-- Risk, as with all charter schools, that the school can be
closed for nonperformance of its charter or for financial distress
before the final maturity of the bonds.

Partly offsetting these weaknesses, in S&P's view, are the
academy's:

-- Long-tenured operating history of over 18 years;

-- Acceptable liquidity, with 65 days' cash based on fiscal 2018
financials;

-- Moderating debt burden and no current expansion plans; and

-- Intention to not utilize short-term borrowing in fiscal 2019.

Old Redford Academy is a pre-kindergarten through 12th grade public
charter school in its 20th year of operations. The school's mission
is to provide to Detroit residents a strong educational option that
would prepare students for college or a vocation following
graduation. All of the academy's senior students are required to be
accepted into at least three post-secondary institutions. The
school also has a five-star pre-kindergarten program, which is the
highest rating given by the Michigan Department of Education. S&P
believes these characteristics help to support the school's
longevity in a challenging educational environment.


PANTHER BF: Moody's Assigns B1 CFR & Ba3 Sr. Unsec. Debt Rating
---------------------------------------------------------------
Moody's Investors Service assigned initial ratings to Panther BF
Aggregator 2 LP ("Power Solutions") - Corporate Family and
Probability of Default Ratings at B1 and B1-PD, respectively, and
Ba3 senior secured rating and a B3 senior unsecured rating. The
rating outlook is stable.

In November 2018, Johnson Controls International plc announced a
definitive agreement to sell its Power Solutions business to
Brookfield Business Partners L.P. together with institutional
partners including Caisse de depot et placement du Quebec the
(collectively, the sponsor) in a cash transaction valued at $13.2
billion. The transaction is anticipated to be funded with
approximately $10.15 billion of funded debt and $3 billion of cash
from the sponsor.

The following ratings were assigned:

Issuer: Panther BF Aggregator 2 LP (Note: Panther Finance Company,
Inc., is also a subsidiary borrower)

  - Corporate Family Rating, Assigned B1

  - Probability of Default Rating, Assigned B1-PD

  - $750 million senior secured revolving credit facility due 2024,
Ba3 (LGD3);

  - $3.2 billion senior secured U.S. term loan B facility due 2026,
Ba3 (LGD3);

  - $2.25 billion (U.S. dollar equivalent) senior secured EUR term
loan B facility due 2026, Ba3 (LGD3);

  - $2.0 billion senior secured U.S. senior secured notes due 2026,
Ba3 (LGD3);

  - $750 million (U.S. dollar equivalent) senior secured Euro notes
due 2026, Ba3 (LGD3);

  - $1.95 billion guaranteed senior unsecured notes due 2027, B3
(LGD5)

  - Outlook, assigned Stable

RATINGS RATIONALE

Power Solutions' B1 Corporate Family Rating (CFR) incorporates high
initial leverage and the expectation of steady deleveraging, the
expectation of moderate growth, along with a competitive market
environment balanced by the company's strong position and scale.
Pro forma for September 30, 2018, the transaction Debt /EBITDA is
estimated at 7.5x (inclusive of Moody's standard adjustments), with
pro forma EBITA/Interest at 1.8x. These figures exclude certain
management corporate allocation adjustments.

Power Solutions' customer base includes "big box" aftermarket
automotive parts retailers as well as original equipment automotive
manufactures, although the principal driver for Power Solutions is
the battery aftermarket served through the retailers. Customers in
these markets are very price sensitive, and demand high levels of
service and supply and benefit from multiple products sourcing.
Over the recent years, as part of Johnson Controls International
plc, Power Solutions' operating performance was challenged by
operating and capacity inefficiencies which offset certain
productivity and price/mix improvements. To service the retailers,
Power Solutions had to source product from its operations outside
North America, and experienced some inefficient processes. With
capacity more in line with demand, operations should be more
efficient.

Positively, Power Solutions' competitive position is supported by a
strong market share position in automotive batteries, strong EBITA
margins in the mid-teens over the recent years (despite the above
challenges), longstanding customer relationships, and high barriers
to entry given the industry's environmental liability risks. Power
Solutions' automotive aftermarket sales (about 75%) benefit from a
more stable, albeit lower, growth profile then that of original
equipment automotive vehicles.

Power Solutions' growth and profit margin trends should benefit
from recent capital spending used to address the company's capacity
constraints, a cost saving plan from the company's sponsor expected
to drive over $300 million in cumulative savings, the large
existing consumer vehicle fleet which use traditional SLI
batteries, and a gradual mix shift to advanced batteries that
support start-stop fuel economy technologies and increased
automotive vehicle electrification. Yet, Moody's believes that
softening global demand for original equipment automotive vehicles
could temper the pace of these improvements.

Power Solution is expected to have good liquidity profile supported
by a $500 million asset based revolving credit facility and a $750
million cash flow revolving credit facility. The company is
anticipated to have nominal amounts of cash on hand at the time of
the closing. Free cash flow generation in the 12-15 month following
the close of the transaction is anticipated in the $375 - $400
million range. As such, both revolving credit facilities should be
largely available over the next 12-15 months. The financial
covenant under the senior secured facilities is expected to be a
springing maximum first lien net leverage ratio test, based on
availability, with no step downs. The asset based revolving credit
facility is expected to have springing fixed charge coverage test,
based on availability. The company is anticipated to maintain ample
covenant cushion under both facilities over the near-term.

The rating could be downgraded with expectations that Debt/EBITDA
will be sustained above 7x, and EBITA/interest below 2.x.
Developments with the potential to negatively impact the company's
metrics include, rising raw material cost which are not passed on
to customers, the loss of a meaningful customer, the inability to
meaningfully implement the company's cost savings program, or
adverse environment liabilities. A deterioration in liquidity could
also result in rating downgrades.

The rating could be upgraded with consistent improvement in cash
flow generation and debt reduction driving Debt/EBITDA below 4.5x
and EBIT/Interest above 3.5x.

The principal methodology used in these ratings was Global
Automotive Supplier Industry published in June 2016.

Panther BF Aggregator 2 LP (Power Solutions), headquartered in
Glendale, Wisconsin is a leading global supplier of lead-acid
automotive batteries for virtually every type of passenger car,
light truck and utility vehicle. The company serves both automotive
original equipment manufacturers and the general vehicle battery
aftermarket and also supplies advanced battery technologies to
power start-stop, hybrid and electric vehicles. The company will be
owned by affiliates of Brookfield Business Partners L.P. and other
institutional partners including Caisse de depot et placement du
Quebec. Revenues for fiscal 2018 were approximately $8 billion.


PHENIX TRANSPORTATION: Image Buying 10 Volvo Trucks for $65K Each
-----------------------------------------------------------------
Phenix Transportation, Inc., and Phenix Transportation West, Inc.,
ask the U.S. Bankruptcy Court for the Southern District of
Mississippi to authorize the sale of 10 Volvo trucks to Image Truck
Partners for $650,000 or $65,000 each, cash.

The trucks are:

     a. Unit 1400 - 2017 Volvo VNL6-U780, VIN No. 4V4NC9EH9HN969458


     b. Unit 1401 - 2017 Volvo VNL6-U780, VIN No.
4V4NC9EH0HN969459

     c. Unit 1402 - 2017 Volvo VNL6-U780, VIN No.
4V4NC9EH7HN969460

     d. Unit 1403 - 2017 Volvo VNL6-U780, VIN No.
4V4NC9EH9HN969461

     e. Unit 1404 - 2017 Volvo VNL6-U780, VIN No.
4V4NC9EH0HN969462

     f. Unit 1262 - 2017 Volvo VNL6-U780, VIN No.
4V4NC9EH5HN969442

     g. Unit 1271 - 2017 Volvo VNL6-U780, VIN No.
4V4NC9EH6HN969451

     h. Unit 1292 - 2017 Volvo VNL6-U780, VIN No. 4V4NC9EH8HN969466


     i. Unit 1267 - 2017 Volvo VNL6-U780, VIN No. 4V4NC9EH4HN969447


     j. Unit 1264 - 2017 Volvo VNL6-U780, VIN No. 4V4NC9EH9HN969444


The Movants have made the decision to liquidate the Volvo trucks
that it owns.  They've made the decision that liquidation of the
Volvo trucks is in its best interest and in the best interest of
all creditors.  The fair market value of the Equipment is $650,000.
They ask authority of the court to execute such bill of sale,
transfer of title or other related documents which are reasonably
necessary to consummate and close the sale of the Equipment.

The first five listed trucks have purportedly been pledged as
collateral to secure the claims of Wells Fargo Equipment Finance,
Inc. and the second group of five trucks has been purportedly
pledged as collateral to secure the claims of Volvo Financial
Services.  Both Wells Fargo and Volvo assert first liens and
security interests in and upon the trucks that have purportedly
been pledged to them as collateral.  Evidence of the Wells Fargo
and Volvo secured positions are contained within their motions for
relief from the automatic stay and they are incorporated by
reference.

The Debtors ask that the Court approves the sale of the Equipment
for the fair, reasonable and appropriate contract price of
$650,000, free and clear of all liens, claims and interests, to the
Purchaser.  As previously noted, Wells Fargo and Volvo are the
first, and only, lien holders in connection with the trucks that
are to be sold.  At closing, the Debtor proposes to pay the
specific lien amount of Wells Fargo and Volvo on each truck.  The
"overage" (that is, the amount of sales proceeds that are in excess
of the specific lien amount assigned to each truck) will be placed
in escrow, pending further order of the Court, without prejudice to
the Debtors, Wells Fargo or Volvo as to the ultimate disposition of
the "overage" funds.

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

      
http://bankrupt.com/misc/Phenix_Transportation_inc_86_Sales.pdf

The Purchaser:

          IMAGE TRUCK PARTNERS
          Attn: Ron Coppaken
          6339 W. 110th Street
          Overland Park, KS 66211
          Telephone: (913) 432-8111

                    About Phenix Transportation

Phenix Transportation, Inc., and Phenix Transportation West, Inc.,
providers of trucking transportation services,  sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. S.D. Miss. Case
Nos. 18-04761 and 18-04762) on Dec. 12, 2018.  At the time of the
filing, Phenix Transportation estimated assets of $1 million to $10
million and liabilities of $1 million to $10 million; and Phenix
Transportation West estimated assets of $10 million to $50 million
and liabilities of $10 million to $50 million.  The cases are
assigned to Judge Neil P. Olack.  The Law Offices of Craig M. Geno,
PLLC, serves as counsel to the Debtors.


PHILLIP JONES: Archstone Buying Brooklyn Property for $1.9 Million
------------------------------------------------------------------
Phillip Snortia Jones, Jr., asks the U.S. Bankruptcy Court for the
Southern District of West Virginia to authorize the sale of the
commercial rental property located at 1159 Bedford Avenue,
Brooklyn, New York to Archstone Acquisition Partner, LLC for
$1,875,000, free and clear of claims.

Objections, if any, must be filed within 14 days from the date of
the Notice.

The Debtor owns two commercial rental properties located on Bedford
Avenue in Brooklyn, New York, one at 1157 Bedford Avenue and the
Property being sold.  

The Debtor believes that it is in the best interest of the estate
to sell the Property for the agreed purchase price.  The offer of
the Buyer is the best available offer on the Property and is at
fair market value.

The Debtor is not utilizing a real estate broker.

HSBC Bank/Wells Fargo, the first in line secured creditor, has
agreed to a payoff of $1.2 million.  Nationwide Credit Inc., the
second in line creditor, has agreed on a payoff of $75,000.  HSBC
Bank/Wells Fargo's claim is claim number 1 and Nationwide Credit
has not filed a claim.  At closing, HSBC Bank/Wells Fargo and
Nationwide will release their lien and any claims against the
estate for the amount set forth.

The Debtor asks that he be granted permission to sell the Property;
to pay at closing to HSBC Bank/Wells Fargo in exchange of a release
for all claims and liens; to pay Nationwide Credit; and release for
all their claims and liens; pay the closing costs and other costs
as is usual and customary herein and for such other and further
relief as the Court deems appropriate and just.

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

   http://bankrupt.com/misc/Phillip_Jones_92_Sales.pdf

Counsel for Debtor:

          Andrew S. Nason, Esq.
          PEPPER & NASON
          8 Hale Street
          Charleston, WV 25301
          Telephone: (304) 346-0361

Phillip Snortia Jones, Jr. filed for a Petition for Relief under
Chapter 13 of the Code on June 1, 2018.  The case was converted to
Chapter 11 (Bankr. S.D. W.Va. Case No. 18-20255) on Sept. 6, 2018.


PIERSON LAKES: Hires Citrin Cooperman as Expert Witness
-------------------------------------------------------
Pierson Lakes Homeowners Association, Inc., seeks authority from
the U.S. Bankruptcy Court for the Southern District of New York to
employ Citrin Cooperman & Company, LLP, as expert witness to the
Debtor.

Pierson Lakes requires Citrin Cooperman to provide expert testimony
in connection with the confirmation hearing on the Debtor's plan of
reorganization.

Citrin Cooperman will be paid a flat fee of $20,000.

Robert A. Modansky, partner of Citrin Cooperman & Company, LLP,
assured the Court that the firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code and does
not represent any interest adverse to the Debtor and its estates.

Citrin Cooperman can be reached at:

     Robert A. Modansky
     CITRIN COOPERMAN & COMPANY, LLP
     529 Fifth Avenue
     New York, NY 10017
     Tel: (212) 697-1000

                 About Pierson Lakes Homeowners

Pierson Lakes Homeowners Association, Inc., is a tax-exempt
homeowners association based in Sterlington, New York.

Pierson Lakes Homeowners Association filed a Chapter 11 petition
(Bankr. S.D.N.Y. Case No. 18-22463) on March 27, 2018.  In the
petition signed by Sean Rice, president, the Debtor disclosed $1.55
million in assets and $3.49 million in liabilities.  The Hon.
Robert D. Drain oversees the case.  Gary M. Kushner, Esq., and
Scott D. Simon, Esq., at Goetz Fitzpatrick LLP, serve as bankruptcy
counsel to the Debtor.


PRESERBA-COMPANIA: Condado Wants to Prohibit Cash Collateral Use
----------------------------------------------------------------
Condado 2, LLC asks the U.S. Bankruptcy Court for the District of
Puerto Rico to (i) prohibit Preserba-Compania De Desarrollos, Inc.
from using its cash collateral and (ii) allow Condado to seek and
collect the rental proceeds that constitute its cash collateral.

Initially, Firstbank Puerto Rico, predecessor in interest of
Condado, and the Debtor executed a Construction Loan Agreement,
whereby Firstbank extended to the Debtor certain credit facilities
in the amount of $5.2 million. Afterwards, the Debtor and Firstbank
entered into a First Amendment to Construction Loan Agreement
whereby the terms of the Loan were amended to, inter alia, increase
the commitment amount, extend the maturity dates and terms of
repayment, and to restructure the balance of the Loan into a
promissory note in the amount of $5.6 million.

Additionally, the Debtor and Firstbank entered into a Second
Amendment to Construction Loan Agreement whereby the terms of the
Loan were amended to, inter alia, increase the commitment amount,
extend the maturity dates and terms of repayment, and to
restructure the balance of the Loan into a promissory note in the
amount of $6.3 million.

The Loan is secured, inter alia, by a real property. Additionally,
the Property also secures Condado’s claim in the case of
Inversiones Caribe Delta, Inc., filed with the US Bankruptcy Court
for the District of Puerto Rico, Case No. 19- 00388. The Debtor
also pledged any and all proceeds derived from the Property in
favor of Firstbank, now Condado.

Pursuant to its Schedule, the Debtor currently has various lease
agreements. Condado asserts that such rental proceeds secure the
Loan and constitute Condado's cash collateral. The Debtor, however,
has not sought authorization to use Condado's Cash Collateral and
nor has Condado consented to its use.

Condado submits that it is not adequately protected because, inter
alia, the Debtor has been using its cash collateral without its
consent and without seeking authorization to do so in contravention
to the requirements of the Bankruptcy Code.

Attorneys for Condado 2, LLC:

         Sonia E. Colon, Esq.
         Gustavo A. Chico-Barris, Esq.
         Camille N. Somoza, Esq.
         Ferraiuoli LLC
         PO Box 195168
         San Juan, PR 00919-5168
         Tel: (787) 766-7000
         Fax: (787) 766-7001

             About Preserba-Compania De Desarrollos

Preserba-Compania De Desarrollos, Inc. is a Single Asset Real
Estate Debtor (as defined in 11 U.S.C. Section 101(51B)).  It owns
in fee simple a lot located at State Road #156, Georgetti Street
Puebnlo Ward Comerio, PR 00782 having an appraised value of $3
million.

Preserba-Compania De Desarrollos filed a Chapter 11 petition
(Bankr. D.P.R. Case No. 19-00387) on Jan. 29, 2019.  In the
petition signed by Carlos F. Muratti, president, the Debtor
disclosed $3,022,253 in assets and $2,888,061 in liabilities.  The
case is assigned to Judge Mildred Caban Flores.  The Debtor is
represented by Carmen D. Conde Torres, Esq. at C. Conde & Assoc.


RAYCO MACHINE: U.S. Trustee Unable to Appoint Committee
-------------------------------------------------------
The Office of the U.S. Trustee on Feb. 27 disclosed in a court
filing that no official committee of unsecured creditors has been
appointed in the Chapter 11 cases of Rayco Machine & Engineering
Group, Inc., and RMEGI, LLC.

                About Rayco Machine & Engineering
                        Group and RMEGI LLC

Rayco Machine & Engineering Group, Inc. operates a machine shop and
tool repair business in Indianapolis, Indiana.

Rayco Machine and its affiliate RMEGI, LLC filed their voluntary
Chapter 11 petitions (Bankr. S.D. Ind. Lead Case No. 19-00242) on
January 15, 2019.

In the petition signed by Gregory A. Cox, owner and president,
Rayco Machine estimated $100,000 to $500,000 in assets and $1
million to $10 million in liabilities.  RMEGI estimated assets of
less than $1 million and liabilities of $1 million to $10 million.

The cases have been assigned to Judge Robyn L. Moberly.  Hester
Baker Krebs LLC is the Debtors' counsel.


RESOLUTE ENERGY: Fitch Withdraws 'B-' LT IDR, Outlook Positive
--------------------------------------------------------------
Fitch Ratings has withdrawn Resolute Energy Corporation's Long-Term
Issuer Default Rating (IDR) at 'B-' and all affiliated ratings.

KEY RATING DRIVERS

Fitch Ratings has withdrawn the ratings of Resolute Energy
Corporation as Resolute has been merged and no longer exists.
Accordingly, Fitch will no longer provide ratings or analytical
coverage for Resolute.

RATING SENSITIVITIES

Rating sensitivities are no longer relevant given the withdrawal.

FULL LIST OF RATINGS PRIOR TO WITHDRAWAL

Resolute Energy Corporation

  - Long-Term IDR 'B-';

  - Senior secured credit facility 'BB-'/'RR1';

  - Senior unsecured notes 'B+'/'RR2'.

The Rating Watch is Positive.


RICHLAND FARMS: U.S. Trustee Unable to Appoint Committee
--------------------------------------------------------
No official committee of unsecured creditors has been appointed in
the Chapter 11 case of Richland Farms Partnership as of Feb. 27,
according to a court docket.

                 About Richland Farms Partnership

Richland Farms Partnership is a privately held company in the crop
farming business.

Richland Farms Partnership sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. D. Minn. Case No. 19-30153) on Jan. 18,
2019.  At the time of the filing, the Debtor estimated assets of
less than $50,000 and liabilities of $1 million to $10 million.
The case has been assigned to Judge Katherine A. Constantine.  The
Debtor tapped Robert L. Russell, Attorney at Law and Ahlgren Law
Office, PLLC, as its legal counsel.


RK & GROUP: Has Authorization to Use TCF Cash Collateral
--------------------------------------------------------
The Hon. Judge John E. Waites of the U.S. Bankruptcy Court for the
District of South Carolina authorized RK & Group Inc. to use the
cash collateral.

Prior to the filing of the Bankruptcy Case, the Debtor incurred
obligations in favor of TCF Equipment Finance (a division of TCF
National Bank), in the principal amount of $695,563.06, the payment
of which is secured by a lien against all of Debtor's machinery,
furniture, fixtures, equipment, inventory, goods, software,
accounts, general intangibles, payment intangibles, chattel paper,
instruments, deposit accounts and investment property of the
Debtor, whether now owned or hereafter acquired, together with all
accessories, attachments, parts, repairs, additions, and
replacements attached thereto or incorporated therein and all
proceeds of any of the foregoing, now or hereafter.

Upon the consent of TCF, the Debtor may use cash collateral for its
post-petition, necessary and reasonable operating expenses, as
detailed in the budget. The Debtor may exceed any of the individual
line item expense categories set forth in the Cash Collateral
Budget by a maximum of 5% for each individual line item without
necessity of further and prior approval, provided that the expense
overage is reasonable and necessary, and pertains to the specific
category that was already allowed.

TCF will have a continuing post-petition lien and security interest
in all property and categories of property of the Debtor in which
and of the same priority as each held as of the Petition Date, and
the proceeds thereof, whether acquired pre-petition or
post-petition, equivalent to a lien granted under sections
364(c)(2) and (3) of the Bankruptcy Code.

The Debtor will remit to TCF, an adequate protection payment of
$7,500 on the 5th day of each month thereafter until the Debtor's
chapter 11 Plan is confirmed or as otherwise directed by this Order
or a subsequent Order of this Court,. The Debtor and TCF agree that
the Adequate Protection Payments will be applied to the outstanding
balance due to TCF based upon a sixty month amortization at the
simple interest rate of 5.75% per annum, plus one final payment in
the sixty-first month of $2,034.94.

Moreover, the Debtor will remain current in the payment of all
post-petition tax liabilities, including but not limited to sales
and use taxes, payroll taxes, and income taxes, except for those
paid through the Plan of Reorganization.

The Debtor's authorization will remain in full force and effect
until the earlier of the (a) entry of an Order by the Court
modifying the terms of the Consent Order; (b) entry of an Order by
the Court terminating the Consent Order for cause, including but
not limited to breach of its terms and conditions; (c) upon filing
of an affidavit attesting to a default under the Agreement; (d) the
entry of a subsequent Order approving use of cash collateral; (e)
the appointment of a trustee or examiner in this proceeding; (f)
the lifting of the automatic stay as to the cash collateral; or (g)
the dismissal or conversion of this Bankruptcy Case to a proceeding
under chapter 7 of the Bankruptcy Code.

A full-text copy of the Order is available at

           http://bankrupt.com/misc/scb19-00037-28.pdf

                       About RK & Group

RK & Group Inc., a privately-held company in Goose Creek, South
Carolina, is the franchise owner of the Subway restaurant chain.

RK & Group filed a Chapter 11 petition (Bankr. D.S.C. Case No.
19-00037) on Jan. 3, 2019.  In the petition signed by Rhonda L.
Kilgore, president, the Debtor disclosed $564,823 in total assets
and $2,730,911 in total liabilities.  The case is assigned to Judge
John E. Waites.  The Debtor tapped Kevin Campbell, Esq., at
Campbell Law Firm, PA, as counsel, and Onyx Tax, LLC, as its
accountant.

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


SABIR PROPERTIES: Pa. DEP Objects to Disclosure Statement
---------------------------------------------------------
The Commonwealth of Pennsylvania, Department of Environmental
Protection, objects to the Amended Disclosure Statement
accompanying the Chapter 11 Plan filed by Sabir Properties, Inc.

The Department objects to the Debtor's Amended Disclosure Statement
in so much as it fails to identify what pre-petition fines,
penalties, surcharges, and fees are proposed to be abated and
nullified by the Amended Plan.

The Department objects to the Debtor's Amended Disclosure Statement
in so much as it fails to identify what reports and actions as to
any underground storage tanks have not been filed or taken by the
Debtor.

The Department asserts that the Debtor's failure to identify its
delinquent environmental obligations renders the information in its
Amended Disclosure Statement inadequate for making an informed
judgment about the Debtor's Amended Plan.

The Department objects to the Debtor's Amended Plan for the
following reasons:

   a. the Debtor's failure to disclose its liability for fines,
penalties, and obligations renders a determination of the
feasibility of the Amended Plan impracticable;

   b. the Debtor's Amended Plan is not fair and equitable as to the
Department's claims or interest, or in the alternative, the Debtor
does not provide sufficient information to determine whether the
Amended Plan is fair and equitable as to the Department; and

   c. the Debtor's Amended Plan is contrary to law to the extent
that it seeks to discharge fines and penalties to the benefit of
the Department which are not dischargable pursuant to 11 U.S.C.
Section 523(a)(7).

                    About Sabir Properties, Inc.

Sabir Properties, Inc. filed for Chapter 11 bankruptcy protection
on (Bankr. W.D. Pa. Case No. 18-10652) June 28, 2018, listing $3.3
million in total assets and $2.49 million in total liabilities. The
petition was signed by Shaukat Sindhu, president.

Judge Thomas P. Agresti presides over the case.  Donald R.
Calaiaro, Esq., at Calaiaro Valencik serves as the Debtor's
counsel.


SAMARITAN COMMUNITY: Eighth Cash Collateral Order Entered
---------------------------------------------------------
The Hon. Deborah Thorne of the U.S. Bankruptcy Court for the
Northern District of Illinois has entered his eighth order
authorizing New Good Samaritan Community Services the right to use
the cash collateral of PSB Credit Services for the time period Feb.
1 to Feb. 27, 2019.

The Debtor's continued cash collateral use will be set for status
on Feb. 26, 2019 at 10:00 a.m.

The Debtor will be granted the right to use the cash collateral of
PSB Credit Services to pay the expenses listed on the budgets.  The
Debtor will also have the right to spend an additional 10% of any
budget line item.  The approved Budget provides total monthly cash
disbursements of approximately $2,459.

PSB Credit Services is granted replacement liens upon the property
of the Debtor's Estate and all the revenues, profits and avails
generated therefrom after commencement of this case that will have
the same validity, extent and priority as the liens held by PSB
Credit Services pre-petition. Additionally, the Debtor will pay PSB
Credit Services the amount of $1,000 on the 15th of each month as
adequate protection.

In addition, the Debtor agrees as follows:

     (a) The Debtor will provide weekly reports and pictures to PSB
Credit Services of the work being completed at the subject
property, which reports will identify how each repair relates to
and remedies a specific building code violation alleged by the City
of Chicago in its First Amended Complaint filed on May 22, 2018.
These Weekly Progress Reports will be sent by Debtor directly to
the following representative of PSB Credit Services: Joe DeGroot --
JoeD@prinsbank.com -- and Kevin Mulder --KevinMulder@prinsbank.com;
and

     (b) The Debtor will provide PSB Credit Services with a list,
sworn to by Debtor, of all contractors working on the subject
property along with each contractors' contact information. The
Debtor grants PSB Credit Services permission to directly contact
the identified contractors to confirm each contractor's receipt of
payments. In addition, the Debtor will provide weekly evidence to
PSB Credit Services of Debtor's payments to the contractors and any
outstanding amounts due.

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

              http://bankrupt.com/misc/ilnb17-18184-105.pdf

               About New Good Samaritan Community Services

New Good Samaritan Community Services filed a Chapter 11 bankruptcy
petition (Bankr. N.D. Ill. Case No. 17-18184) on June 15, 2017.  In
the petition signed by its pastor and president, Robert Marwill,
the Debtor estimated assets of less than $500,000 and debt of less
than $100,000.  Karen J. Porter, Esq., at Porter Law Network,
serves as bankruptcy counsel to the Debtor.


SHAFFER & ASSOCIATES: Provides Update on Unpaid Claims in New Plan
------------------------------------------------------------------
Shaffer & Associates, Limited, filed an amended Chapter 11 plan and
accompanying disclosure statement to provide an update on its
unpaid claims.

The Debtor's case reflects total claims in the amount of
$135,374.76, including secured claims of $45,417.56, priority
claims of $35,676.20 and general, unsecured claims in the amount
$54,712.47.  The Debtor disputes the amount claimed by the West
Virginia Department of
Revenue ("WVSTD").

(Class IV) General, Unsecured Claims: The Creditors in this class
shall receive a pro rata distribution of any remaining sale
proceeds. These claims are impaired under the Amended Plan.

(Class I) Administrative Claims (Attorney Fees/Professional Fees/US
Trustee Fees): this Class consists of any remaining amount owed to
the United States Department of Justice, Office of the U.S. Trustee
for fees remaining due and owing and that will accrue
post-confirmation, attorney fees and professional fees. The Debtor
estimates that there will be additional fees and costs that will be
detailed in Debtor's counsel's final fee application to be approved
by the court. The U. S. Trustee fees and the additional counsel
fees and costs upon approval by the Court, shall be paid upon the
effective date or upon application of this Court.

All of the Debtor's assets have already been sold and the
receivables collected. The First distribution shall be made from
the debtors' cash on hand as of the Effective Date.

A full-text copy of the Amended Disclosure Statement dated February
21, 2019, is available at https://tinyurl.com/yytdusn5 from
PacerMonitor.com at no charge.

              About Shaffer & Associates Limited

Shaffer & Associates Limited is principally engaged in the business
of renovating a parcel of property located at 141 East Main Street,
Clarksburg, West Virginia (the Maxwell-Duncan House), although it
does accept contract work, supervise and renovate real properties
for other entities.  The Maxwell-Duncan House is the Debtor's major
asset.

The Maxwell-Duncan House has historic significance to the City of
Clarksburg and Harrison County, as it is associated with relatives
and ancestors of Stonewall Jackson, noted Confederate General
during the American Civil War.

Shaffer & Associates Limited filed a Chapter 11 bankruptcy petition
(Bankr. N.D. W.Va. Case No. 17-00185) on Feb. 26, 2017.  In the
petition signed by its president, Martin L. Shaffer, the Debtor
disclosed $50,000 to $100,000 in assets and $100,000 to $500,000 in
liabilities.  The Debtor is represented by Brian R. Blickenstaff,
Esq., at Turner & Johns, PLLC.

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


SHOE SHIELDS: Trustee Seeks to Hire Jeff Wright as Accountant
-------------------------------------------------------------
Christopher J. Moser, the Chapter 11 Trustee of Shoe Shields LLC,
and its debtor-affiliates, seeks authority from the U.S. Bankruptcy
Court for the Northern District of Texas to employ Jeff Wright
Consulting Services, LLC, as accountant to the Trustee.

The Trustee requires Jeff Wright to:

   -- prepare the Monthly Operating Reports;

   -- review and analyze the financial records of the Debtors;

   -- reconcile bank statements;

   -- perform other accounting tasks that will assist the Trustee
      in the execution of his duties;

   -- assist in the preparation of tax returns; and

   -- provide testimony before the Bankruptcy Court as needed.

Jeff Wright will be paid at the hourly rate of $225.

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

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

Jeff Wright can be reached at:

     Jeff Wright
     JEFF WRIGHT CONSULTING SERVICES, LLC
     10935 Estate Lane, Suite 432
     Dallas, TX 75238
     Tel: (610) 213-8168
     E-mail: jeff@wrightconsulting.net

                        About Shoe Shields

Based in Addison, Texas, OSR Patent LLC filed a voluntary Chapter
11 petition (Bankr. N.D. Tex. Case No. 19-30180) on Jan. 18, 2019.
An affiliate, Shoe Shields LLC, also filed a voluntary Chapter 11
petition (Bankr. N.D. Tex. Case No. 19-03007) on Jan. 24, 2019.

In the petition signed by Sangeeta Rajpal, manager, the Debtor
estimated $100,001 to $500,000 in assets and $50,001 to $100,000 in
liabilities.

The Debtors are represented by John J. Gitlin, Esq., in Dallas,
Texas.

On Feb. 13, 2019, an order granting motion to appoint trustee was
entered by the court.  Christopher J. Moser was thereafter
appointed as the Chapter 11 Trustee of the Debtors' bankruptcy
estate.  The Trustee retained Quilling Selander Lownds Winslett &
Moser, P.C., as counsel.


SHREEDEVI AA: Court OK's Disclosures, Confirms Amended Plan
-----------------------------------------------------------
Bankruptcy Judge Harlin Dewayne Hale approved Shreedevi AA
Corporation's amended disclosure statement and confirmed its
amended plan of reorganization.

The Court holds that the Plan complies with the applicable
provisions of Title 11, and the Debtor, as the plan proponent, has
complied with the applicable provisions of Title 11.

The Plan has been proposed in good faith and not by any means
forbidden by law.

The Plan does not affect any rate change of any regulatory
commission with jurisdiction over the rights of the Debtor, and the
Plan is not likely to be followed by further need for
reorganization.

The Troubled Company Reporter previously reported that the Debtor
revised its treatment of Herring Bank's claims in the amended plan.


The Debtor executed a promissory note in favor of Herring Bank on
April 29, 2013, in the original principal amount of $200,000. The
First Note was secured by, among other things, a Deed of Trust of
even date, securing the real property. On March 30, 2017, the
Debtor executed that certain Promissory Note in favor of Herring in
the original principal amount of $8,562.92. The Second Note was
secured by that certain Commercial Security Agreement, UCC-1
Financing Statement and the Deed of Trust on the Property.  On
April 29, 2013 the Debtor executed that certain Real Estate Lien
Note in favor of Herring in the original principal amount of
$93,000. The Third Note was secured by that certain Deed of Trust
of even date securing that certain real property located at 1601
Monroe Street, Wichita Falls, Texas as more fully described in the
Deed of Trust.  The Debtor believes the collateral securing the
First Note, Second Note and Third Note is equal to the amounts on
to Herring on the First Note, Second Note and Third Note.

A full-text copy of the Amended Disclosure Statement dated Feb. 11,
2019, is available at http://tinyurl.com/yyfnhuknfrom  
PacerMonitor.com at no charge.

               About Shreedevi AA Corporation

Shreedevi AA Corporation sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Tex. Case No. 18-70202) on July 2,
2018.  At the time of the filing, the Debtor estimated assets of
less than $500,000 and liabilities of less than $500,000.  Judge
Harlin Dewayne Hale presides over the case.  Eric A. Liepens, P.C.,
serves as counsel to the Debtor. 


SKYMARK PROPERTIES: Bankr. Court Tosses Cash Collateral Bid
-----------------------------------------------------------
Bankruptcy Judge Thomas J. Tucker denied Skymark Properties II, LLC
and affiliates' Cash Collateral Motion.

The Cash Collateral Motion seeks an order permitting SPE to use, as
"cash collateral," the rental income derived from leases of space
in Towers 100, 200, and 300. The Lender filed an objection to the
Cash Collateral Motion.

Lender Southfield Metro Center Holdings, LLC objects to the Cash
Collateral Motion on several grounds. First and foremost, the
Lender argues that there is no "cash collateral" that either Debtor
can use in these cases. In the case of Skymark II, it is undisputed
that the Debtor has no income and no property that currently can be
considered cash collateral. The real estate owned by that Debtor,
referred to by the parties as Tower 400, is vacant and is not
generating any rental income or other income. Nor is there any
other asset that is, or that can become, cash collateral in that
Debtor's case.

In the case of SPE, that Debtor's real estate, referred to by the
parties as Towers 200, 300, and 300, does generate rental income,
paid on a monthly basis by existing tenants. SPE contends that such
income, as well as the rental income that has been collected by the
Receiver, is cash collateral that SPE can use, if it provides
adequate protection in the form proposed by the Cash Collateral
Motion.

The Lender argues that none of the rental income is property of the
bankruptcy estate, so none of it can be used by SPE as cash
collateral. It is not property of the bankruptcy estate, according
to the Lender, because of the assignment of rents granted to the
Lender by SPE in the Mortgage. According to the Lender, because of
that assignment of rents and because prepetition, SPE defaulted
under its Promissory Note and Mortgage, ownership of the rents
belong to the Lender, and SPE has no ownership interest in rents.
SPE disputes the Lender’s argument.

In one of its arguments, SPE asserts that during the hearing that
even if the Lender did become the owner of the rents upon the SPE's
default, that ownership only extends to the "net rents," meaning
only the rents left over after the rents are first used to pay the
reasonable expenses of maintaining and operating SPE's commercial
office property. But SPE has cited no authority under Michigan law
to support this argument, and the Court is not aware of any such
authority. Rather, the statutes and cases discussed clearly
indicate that the Lender obtained ownership of all rents, not just
the "net rents," under the assignment of rents.

The Court concludes that there is no cash collateral that SPE can
use in this case. The rental income from the SPE's tenants, and the
right to receive that income, belongs entirely to the Lender,
unless and until SPE fully pays its debt to the Lender, or redeems
SPE's real estate after a foreclosure sale. The Cash Collateral
Motion, therefore, must be denied.

A copy of the Court's Opinion dated Feb. 21, 2019 is available at:

     http://bankrupt.com/misc/mieb19-40248-80.pdf

               About Skymark Properties III

Skymark Properties III, LLC, is the owner of an office building
located at 1590 Adamson Parkway, Motrow, Georgia 30260.

Skymark Properties III sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Ga. Case No. 18-71708) on Dec. 28,
2018.  At the time of the filing, the Debtor estimated assets of $1
million to $10 million and liabilities of the same range.  The
petition was signed by Troy Wilson, authorized agent.  Wolfson
Bolton PLLC serves as the Debtor's counsel.


SKYMARK PROPERTIES: Court Junks Joint Ch. 11 Bankruptcy Cases
-------------------------------------------------------------
Bankruptcy Judge Thomas J. Tucker granted each of the dismissal
motions filed by state court receiver NAI Farbman and secured
creditor Southfield Metro Center Holdings, LLC, and dismisses each
of Skymark Properties II, LLC and affiliates jointly-administered
bankruptcy cases, with a two-year bar to refiling.

State court receiver NAI Farbman and secured creditor Southfield
Metro Center Holdings, LLC (Lender) filed a joint motion to disiss
entitled "Joint Motion by Receiver NAI Farbman and Secured Creditor
Southfield Metro Center Holdings LLC (I) to Dismiss or Suspend the
Bankruptcy Case, or in the Alternative, (ii) for Relief under
Section 543(c) and (d) of the Bankruptcy Code."

Southfield Metro Center Holdings, LLC also filed a separate motion
to dismiss entitled "Motion by Secured Creditor Southfield Metro
Center Holdings LLC to Dismiss or Suspend the Bankruptcy Case."

In the Joint Dismissal Motion, the Receiver and the Lender jointly
seek an order dismissing the case of the Debtor Skymark Properties
SPE, LLC for cause; or in the alternative, for an order dismissing
or suspending the case under 11 U.S.C. section 305(a)(1), or in the
alternative, for an order excusing the Receiver from complying with
the turnover provisions of 11 U.S.C. section 543(d)(1) and for
certain relief under 11 U.S.C. section 543(c).

In the Dismissal Motion, the Lender seeks an order dismissing the
case of the Debtor Skymark Properties II, LLC  under section
1112(b) for cause; or in the alternative, for an order dismissing
or suspending the case under section 305(a)(1).

The Court has considered all of the arguments of the parties, and
all of the section 1112(b), 543(d)(1) and 305(a)(1) standards and
factors identified. But the most important factor in these cases,
which overwhelms all other factors, is that the Court has denied
the Debtor SPE's Cash Collateral Motion, and has ruled that SPE's
only source of income, namely the rent from the tenants of SPE, is
not property of the bankruptcy estate and cannot be used by the
Debtors without the consent of the owner of that property. The
owner is the Lender. The Lender has consented to the Receiver using
the rental income, according to a budget approved in the state
court case. But the Lender does not consent to the Debtors using
any of the rental income in these bankruptcy cases. The Debtor
Skymark II has no income; rather, it has only a vacant,
uninhabitable building that generates no income.

Thus, the Debtors have no income or source of income whatsoever.
Thus, the Debtors cannot pay any of the expenses necessary to
maintain, operate, or improve their commercial real estate
properties. Nor can the Debtors fund the administrative expenses
necessary to continue in these Chapter 11 cases. In short, the
Debtors cannot operate or continue in these Chapter 11 bankruptcy
cases.

The Debtors' stated "go-forward plan" in these Chapter 11 cases
relies heavily on the Debtors being able to use the monthly rental
income from SPE's tenants, in order to meet (and, they say, exceed)
their monthly operating and maintenance expenses. But the Court has
ruled that the Debtors cannot use any of the rental income.

Under the circumstances, the Court finds that there is cause to
dismiss these bankruptcy cases, and that such dismissal is "in the
best interests of the creditors and the estate[s]" within the
meaning of section 1112(b)(1). The Court further finds that "the
interests of creditors and the debtor[s] would be better served by
. . . dismissal" of these cases. And the Court finds that "the
interests of creditors and . . . of equity security holders would
be better served by permitting a custodian to continue in
possession, custody, or control of" property of the estates in
these cases. These findings lead the Court to conclude that it
should dismiss these bankruptcy cases.

In order to prevent any attempted evasion by anyone of the Court's
decisions, the Court will bar the filing of any new bankruptcy
case, by or against the Debtors, for a period of two years. This
should give ample time for the state court receiverships to
substantially conclude.

A copy of the Court's Opinion dated Feb. 21, 2019 is available at:

     http://bankrupt.com/misc/mieb19-40211-90.pdf

                About Skymark Properties III

Skymark Properties III, LLC, is the owner of an office building
located at 1590 Adamson Parkway, Motrow, Georgia 30260.

Skymark Properties III sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Ga. Case No. 18-71708) on Dec. 28,
2018.  At the time of the filing, the Debtor estimated assets of $1
million to $10 million and liabilities of the same range.  The
petition was signed by Troy Wilson, authorized agent.  Wolfson
Bolton PLLC serves as the Debtor's counsel.


SNAP LINE: VM Trustee Seeks for Ch. 11 Trustee Appointment
----------------------------------------------------------
Movant, Ted Ridlehuber, Trustee of VM Trust #1, asks the U.S.
Bankruptcy Court for the Northern District of Georgia to appoint a
Chapter 11 trustee for Snap Line Services, Inc.

Based on the request, the Movant believes that the Debtor continues
to give bonuses to its employees. Such a conclusion was made when
the Debtor’s payroll for December 7, 2018 totaled $22,164.06, but
the other payroll periods for December only totaled $12,998.96 per
pay roll.

According to the Movant, the Debtor was instructed by the court to
stop giving bonuses to its employees, however, it appeared that the
Debtor may have given out at least $9,165.10 in bonuses in December
of 2018. Hence, the Movant asked for the appointment of a Chapter
11 trustee for the Debtor.

       About Snap Line Services, Inc.

Snap Line Services, Inc. specializes in providing credit services
to dealers and retailers. Snap Line was incorporated in July, 2013
as a domestic profit corporation.

Snap Line Services, Inc. filed a Chapter 11 petition (Bankr. N.D.
Ga. Case No. 18-21223) on June 19, 2018, and is represented by
Michael D. Robl, Esq., in Tucker, Georgia.


SPECIALTY RETAIL: Fba Files Objection to Disclosure Statement
-------------------------------------------------------------
Fba International USA filed an objection to Specialty Retail Shops
Holding Corp. and its debtor affiliates' disclosure statement for
its first amended joint chapter 11 plan.

Fba objects on the grounds that the disclosure statement does not
provide sufficient information to permit creditors such as Fba to
make a determination regarding whether to approve the Plan.

Fba asserts that nothing in the disclosure statement provides the
administrative claim holders with any guidance as to the likelihood
that the Debtors will pay allowed administrative claims in full as
required by the Bankruptcy Code. Fba, therefore, cannot tell how
much, if anything, Debtors will pay on Fba's administrative claim.

Moreover, the disclosure statement does not state whether Debtors
will honor the priority hierarchy in that all holders of priority
or administrative claims appear to be promised their "pro rata
share of the Priority Claims Reserve" but nothing confirms that
certain priority claims will be paid before those other claims that
have lower priority. This violates the requirement of 11 U.S.C.
section 1129(a)(9)(A).

Additionally, the Plan clearly fails under the requirements of
section 1129 in that if the Priority Claims Reserve falls short of
the amount necessary to pay administrative claims in full, it will
violate the Bankruptcy Codes requirements for what a plan must
include in order to be confirmable under section 1129(a)(9).

A copy of Fba's Objection is available at:

     http://bankrupt.com/misc/neb19-80064-512.pdf

The Troubled Company Reporter previously reported that if the
Equitization Restructuring occurs, each Holder of an Allowed
General Unsecured Claim will receive its Pro Rata share of, at the
election of the Debtors, either (a) 100% of the New Shopko
Interests, subject to dilution by the Plan Sponsor Investment and
the Management Incentive Plan or (b) its Pro Rata share of the GUC
Equitization Reserve in one or more distributions. If the Asset
Sale Restructuring occurs, each Holder of a General Unsecured Claim
will receive its Pro Rata share of the Distribution Proceeds as
provided in Article VIII.G of the Plan.

A copy of the Latest Disclosure Statement is available at
https://is.gd/8TnFHe from Pacermonitor.com at no charge.

                  About Specialty Retail Shops

Specialty Retail Shops Holding Corp. and its affiliates are engaged
in the sale of general merchandise including clothing, accessories,
electronics, and home furnishings, as well as company-operated
pharmacy and optical services departments. The Debtors are
headquartered in Green Bay, Wisconsin, and operate 367 stores in 25
states throughout the United States as well as e-commerce
operations. The Debtors currently employ approximately 14,000
people throughout the United States.

Specialty Retail Shops Holding and its affiliates sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. D. Neb. Lead Case
No. 19-80064) on January 16, 2019.  At the time of the filing, the
Debtors had estimated assets of $500 million to $1 billion and
liabilities of $1 billion to $10 billion.

The cases are assigned to Judge Thomas L. Saladino.

The Debtors tapped Kirkland & Ellis LLP and Kirkland & Ellis
International LLP as general bankruptcy counsel; McGrath North
Mullin & Kratz, P.C. LLO as local counsel; Houlihan Lokey Capital,
Inc., as investment banker; Berkeley Research Group, LLC, as
restructuring advisor; Hilco Real Estate, LLC as real estate
Consultant; Willkie Farr & Gallagher LLP as special counsel; Ducera
Partners LLC as financial advisor; and Prime Clerk LLC as notice
and claims agent.

A seven-member panel has been appointed as official unsecured
creditors committee in the cases.

The Committee proposes to retain as counsel Robert J. Feinstein,
Esq., and Bradford J. Sandler, Esq., at Pachulski Stang Ziehl &
Jones LLP, in New York; and Alan J. Kornfield, Esq., and Jeffrey N.
Pomerantz, Esq., at Pachulski Stang Ziehl & Jones LLP, in Los
Angeles, California; and Elizabeth M. Lally, Esq., Jeana L.
Goosmann, Esq., and Joel Carney, Esq., at Goosman Law Firm, PLC, in
Omaha, Nebraska.


SUMMIT FINANCIAL: Court Rejects Amended Plan Outline
----------------------------------------------------
Bankruptcy Judge Raymond B. Ray disapproved and denied, without
prejudice, the disclosure statement, as amended, explaining Summit
Financial Corp.'s Chapter 11 plan.

The Court also denied the motion of the Official Committee of
Unsecured Creditors for derivative standing to investigate, assert
and prosecute claims against officers, directors and insiders of
the Debtor and other Chapter 5 claims.

The Eighth Agreed Interim Order Granting Debtor's Emergency Motion
for Authority to Use Cash Collateral, Granting Adequate Protection
and Notice of Final Hearing remains in effect; provided, however,
that (a) the Committee Challenge Deadline under such cash
collateral order is extended through and including March 29, 2019.

                 About Summit Financial Corp

Summit Financial Corp -- https://www.summitfinancialcorp.org/ --
provides financing by purchasing and servicing retail installment
sales contracts originated at franchised automobile dealerships and
select independent used car dealerships located throughout Florida,
Alabama, and Georgia. From its location in Plantation, Florida,
Summit Financial provides financing for automobile loans for
customers that fail to meet the standards of financing from
conventional sources, such as most banks, credit unions and other
national finance companies. The Company was founded in 1984.

Summit Financial filed a Chapter 11 petition (Bankr. S.D. Fla. Case
No. 18-13389) on March 23, 2018.  In the petition signed by David
Wheeler, vice president, the Debtor estimated $100 million to $500
million in assets and liabilities.

Judge Raymond B Ray presides over the case.

Leiderman Shelomith Alexander + Somodevilla, PLLC, is serving as
general bankruptcy counsel to the Debtor.  Douglas J. Jeffrey,
P.A., led by principal Douglas J. Jeffrey, is serving as general
counsel and special counsel to the Debtor.  Moecker Auctions, Inc.,
is the appraiser.  Dinnall Fyne & Company Inc., is the accountant.

Ideal Corporate Funding, Inc., has been tapped by the Debtor to
evaluate its strategic options with respect to securing financing.

The U.S. Trustee for Region 21 on April 20, 2018, appointed seven
creditors to serve on the official committee of unsecured creditors
in the Chapter 11 case.  The Committee retained Craig A. Pugatch
and Rice Pugatch Robinson Storfer & Cohen, PLLC as its counsel; and
KapilaMukamal, LLP as its forensic accountant and financial
advisor.


SWIFT STAFFING: Plan Outline Hearing Scheduled for April 25
-----------------------------------------------------------
According to a notice, Bankruptcy Judge Selene D. Maddox is set to
hold a hearing on April 25, 2019 at 10:00 a.m. to consider approval
of Swift Staffing Holdings, LLC's disclosure statement.

Objections to the disclosure statement must be filed on or before
April 1, 2019.

              About Swift Staffing Holdings

Swift Staffing Holdings, LLC, is a full-service provider of
staffing services with offices across the United States.  

Swift Staffing sought Chapter 11 protection (Bankr. N.D. Miss. Case
No. 18-10616) on Feb. 21, 2018.  In the petition signed by Rodney
Clay Dial, manager, the Debtor estimated assets and liabilities in
the range of $1 million to $10 million.  The case has been assigned
to Judge Jason D. Woodard.  The Debtor tapped Craig M. Geno, Esq.,
at Law Offices of Craig M. Geno, PLLC, as counsel; and Jewel Bunch
as consultant.

On Feb. 27, 2018, the bankruptcy cases of Swift Staffing Arkansas,
LLC (Case No. 18-10626), Swift Staffing Alabama, LLC (Case No.
18-10627), Swift Staffing Georgia, LLC Case No. 18-10628), Swift
Staffing North Carolina, LLC (Case No. 18-10629), Swift Staffing
Florida, LLC (Case No. 18-10630), Swift Staffing Mississippi, LLC
(Case No. 18-10631), Swift Staffing Tennessee, LLC (Case No.
18-10632), Swift Staffing Pennsylvania, LLC (Case No. 18-10633),
and Rockhill Staffing Texas, LLC (Case No. 18-10634) were
administratively consolidated into the bankruptcy cases of Swift
Staffing Holdings, LLC (Case No. 18-10616).


SYNERGY PHARMACEUTICALS: Chubb Companies Object to Plan Outline
---------------------------------------------------------------
ACE American Insurance Company, Federal Insurance Company, and
Great Northern Insurance Company together with their affiliates and
successors, collectively called the "Chubb Companies," object to
the Amended Disclosure Statement explaining the Chapter 11 Plan
filed by Synergy Pharmaceuticals Inc. and its subsidiary Synergy
Advanced Pharmaceuticals, Inc.

Chubb Companies point out that the Disclosure Statement and the
Plan that the Debtors seek to obtain the benefits of the Insurance
Programs but, neither the Plan nor the Disclosure Statement
addresses the fact that in order to do so, the Debtors must remain
liable for the Debtors' Obligations under the Insurance Programs,
regardless of whether those Obligations were incurred before or
after the Petition Date.

According to Chubb Companies, the Debtors seek to continue to
receive the benefits of the Insurance Programs, but there are no
provisions in the Disclosure Statement or Plan that address how the
Debtors intend to treat the Insurance Programs, including the
Debtors' continuing obligations.

Chubb Companies complain that the Plan contain provisions which
provide for the release of liens, the vesting of assets in the
Reorganized Debtors free and clear of liens, releases of certain
third parties, and exculpation and injunctions against certain
actions. Chubb Companies assert that the Disclosure Statement needs
to clarify that nothing in the Disclosure Statement, Plan or
Confirmation Order, including, but not limited to, those
provisions, will modify, alter or impair the Insurance Programs.

Chubb Companies assert that the Disclosure Statement and Plan must
clarify that workers' compensation and direct action claims may
continue to be administered, handled, defended, settled, and/or
paid in the ordinary course.

Counsel for the Chubb Companies:

     Wendy M. Simkulak, Esq.
     DUANE MORRIS LLP
     1540 Broadway, 14th Floor
     New York, NY 10036-4086
     Telephone: (212) 692-1000
     Facsimile: (212) 692-1020

       -- and --

     Catherine B. Heitzenrater, Esq.
     30 South 17th Street
     Philadelphia, PA 19103-4196
     Telephone: (215) 979-1000
     Facsimile: (215) 979-1020

                 About Synergy Pharmaceuticals

Synergy (NASDAQ: SGYP) -- http://www.synergypharma.com/-- is a
biopharmaceutical company focused on the development and
commercialization of novel gastrointestinal (GI) therapies.  The
company has pioneered discovery, research and development efforts
around analogs of uroguanylin, a naturally occurring human GI
peptide, for the treatment of GI diseases and disorders.  Synergy's
proprietary GI platform includes one commercial product TRULANCE(R
(plecanatide) and a second product candidate - dolcanatide.

Synergy Pharmaceuticals Inc. (Lead Case) and its subsidiary Synergy
Advanced Pharmaceuticals, Inc. filed voluntary Chapter 11 petitions
(Bankr. S.D.N.Y. Lead Case No. 18-14010) on Dec. 12, 2018.  

In the petitions signed by Gary G. Gemignani, executive vice
president and chief financial officer, the Debtors posted total
assets of $83,039,825 and total liabilities of $179,282,378 as of
Sept. 30, 2018.

The Debtors tapped Skadden, Arps, Slate, Meagher & Flom LLP as
bankruptcy counsel; Sheppard, Mullin, Richter & Hampton LLP as
special counsel; FTI Consulting, Inc. as financial advisor;
Centerview Partners Holdings LP as investment banker; and Prime
Clerk LLC, as notice and claims agent.

The U.S. Trustee for Region 2 on Jan. 29 appointed seven creditors
to serve on the official committee of unsecured creditors in the
Chapter 11 cases of Synergy Pharmaceuticals Inc. and its
affiliates.


TRIDENT CRATING: Seeks to Hire Margaret M. McClure as Counsel
-------------------------------------------------------------
Trident Crating & Services, Inc., seeks approval from the U.S.
Bankruptcy Court for the Southern District of Texas to hire the Law
Office of Margaret M. McClure as its legal counsel.

The firm will advise the Debtor of its powers and duties in the
continued operation of its business and management of its property,
and will provide other legal services in connection with its
Chapter 11 case.

The firm charges $400 per hour for the services of its attorney and
$150 per hour for paralegal services.  

McClure received a retainer of $25,000, of which $3,664 was used to
pay for the firm's pre-bankruptcy services.  The balance consists
of $1,717 for the filing fee and $19,619 for postpetition fees and
work-related expenses.

Margaret McClure, Esq., disclosed in a court filing that she does
not hold any interest adverse to the interest of the Debtor's
bankruptcy estate, creditors and equity security holders.

The firm can be reached through:

     Margaret Maxwell McClure, Esq.
     Law Office of Margaret M. McClure
     909 Fannin, Suite 3810
     Houston, TX 77010
     Tel: 713-659-1333
     Fax: 713-658-0334
     E-mail: margaret@mmmcclurelaw.com

                 About Trident Crating & Services

Trident Crating & Services, Inc., is a manufacturer of wood
containers and pallets.  Established in 1982, Trident Crating
specializes in export preparation of non-perishable items.  It
offers third-party logistics, distribution and warehousing,
skidding hood boxing, military packing, vacuum packing, container
loading, flat rack loading, securing and shipping of any size
project.

Trident Crating & Services sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. S.D. Texas Case No. 19-30907) on Feb.
19, 2019.  At the time of the filing, the Debtor disclosed $166,300
in assets and $1,649,760 in liabilities.  The case is assigned to
Judge Jeffrey P. Norman.


UPPER CUTS: Amends Proposal to Use Suntrust Cash Collateral
-----------------------------------------------------------
Upper Cuts Gentleman's Grooming Place, LLC, has submitted to the
U.S. Bankruptcy Court for the District of Columbia an amended
motion seeking approval of the proposed Stipulation and Consent
Order Authorizing Debtor to Use Cash Collateral.

The material provisions of the proposed Consent Order are as
follows:

      (a) The Debtor will be authorized to use Cash Collateral for
the period beginning on Dec. 7, 2018 and continuing to and until
4:00 p.m. on April 7, 2019, but will only use Cash Collateral
during such time period to the extent and in the amounts set forth
in the Budget appended to the Consent Order.

      (b) As adequate protection, SunTrust Bank will receive: (i)
monthly adequate protection payments in the amount of $3,000.00;
and (ii) first-priority duly perfected replacement liens on all the
post-petition assets of the Debtor, to the extent of diminution in
the value of SunTrust Bank's interest in the cash collateral. The
replacement liens granted to SunTrust Bank will not be subject or
subordinate to any lien or security interest that is avoided and
preserved for the benefit of the Debtor.

      (c) Interest will continue to accrue on the unpaid principal
balance that is owed to SunTrust Bank under the Note at the
applicable rate of interest specified therein until all amounts
owed under the Loan Documents have been paid in full.

Pursuant to the Consent Order, the Debtor acknowledges that: (i) as
of Dec. 7, 2018, the Indebtedness owed by the Debtor to SunTrust
Bank under the Loan Documents, amounted to $192,452 consisting of
principal in the amount of $176,032, accrued and unpaid interest in
the amount of $14,307 and late charges in the amount of $2,113;
(ii) all of the Loan Documents are valid and enforceable against
the Debtor in accordance with their terms; (iii) the indebtedness
and obligations owed to SunTrust Bank under the Note are secured by
duly perfected, first-priority liens and security interests in, to
and against all assets of the Debtor; (iv) SunTrust Bank holds
valid, enforceable and properly perfected first-priority liens and
security interests in, to and against all of the Prepetition
Collateral, and all products and proceeds thereof.

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

              http://bankrupt.com/misc/dcb18-00781-72.pdf

                    About Upper Cuts Gentleman's
                         Grooming Place LLC

Upper Cuts Gentleman's Grooming Place, LLC is a District of
Columbia limited liability company that owns and operates a men's
hair salon business located at 716 14th Street, NW, Washington,
D.C.  The company sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D.D.C. Case No. 18-00781) on Dec. 7, 2018.
The petition was signed by Mark McIntosh, co-owner.  At the time of
the filing, the Debtor estimated assets of less than $50,000 and
liabilities of less than $500,000.  The case is assigned to Judge
S. Martin Teel, Jr.  The AP Law Group, PLC, is the Debtor's
counsel.


UPPER CUTS: Cash Use Denied for Non-Compliance of Bankr. Rules
--------------------------------------------------------------
The Hon. S. Martin Teel, Jr. of the U.S. Bankruptcy Court for the
District of Columbia has signed an order denying Upper Cuts
Gentleman's Grooming Place, LLC's Consent Motion to Use Cash
Collateral is denied without prejudice to refiling of the Consent
Motion with required modifications.

The Court finds Debtor's Consent Motion to Use Cash Collateral
partially fails to comply with Fed. R. of Bankr. P. 4001(d)(1)(B)
by failing to mention at least one provision of a character listed
in Rule 4001(c)(1)(B)(i) through (xi) and by failing to identify
the specific location of each provision of such a character in the
proposed Consent Order. In addition, the Consent Motion does not
include the notice required by Rule 4001(d)(2).

                    About Upper Cuts Gentleman's
                         Grooming Place LLC

Upper Cuts Gentleman's Grooming Place, LLC is a District of
Columbia limited liability company that owns and operates a men's
hair salon business located at 716 14th Street, NW, Washington,
D.C. 20005.  The company sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D.D.C. Case No. 18-00781) on Dec. 7, 2018.
In the petition was signed by Mark McIntosh, co-owner, the Debtor
estimated assets of less than $50,000 and liabilities of less than
$500,000.  The case is assigned to Judge S. Martin Teel, Jr.  The
AP Law Group, PLC, is the Debtor's counsel.


VEHICLE ALIGNMENT: May Continue Cash Collateral Us Until March 12
-----------------------------------------------------------------
The Hon. Jacqueline P. Cox of the U.S. Bankruptcy Court for the
Northern District of Illinois has entered an ninth order extending
Vehicle Alignment, Brake & Tires, Inc.'s authority to use the cash
collateral under the interim order to March 16, 2019, pursuant to
the budget.  

The Court will hold a further hearing on the Debtor's use of cash
collateral on March 12, 2019 at 10:00 a.m.

The approved Budget provides total expenses of approximately
$143,800 covering the week ending Feb. 16, 2018 through week ending
March 16, 2019.  

A copy of the Ninth Order is available at:

              http://bankrupt.com/misc/ilnb18-12071-104.pdf

                      About Vehicle Alignment

Vehicle Alignment, Brake & Tires, Inc., d/b/a Lucas Tires, filed a
Chapter 11 petition (Bankr. N.D. Ill. Case No. 18-12071) on April
25, 2018.  In the petition signed by its owner, Richard Lucas, the
Debtor estimated less than $50,000 in assets and $100,000 to
$500,000 in liabilities.  The Hon. Jacqueline P. Cox oversees the
case.  The Debtor is represented by William J. Factor, Esq. at the
Law Office Of William J. Factor, Ltd.


VERESE MIDSTREAM: Moody's Alters Outlook on Ba3 CFR to Negative
---------------------------------------------------------------
Moody's Investors Service changed Veresen Midstream Limited
Partnership's (VMLP) rating outlook to negative from positive. The
Ba3 Corporate Family Rating (CFR), B1-PD Probability of Default
Rating and Ba3 senior secured credit facilities were affirmed.

"The change in outlook to negative from positive reflects the
significantly weaker than expected cash flow driven by lower
volumes through the natural gas processing facilities that will
keep leverage highly elevated through 2020," said Paresh Chari,
VP-Senior Analyst.

Outlook Actions:

Issuer: Veresen Midstream Limited Partnership

  - Outlook, Changed To Negative From Positive

Affirmations:

Issuer: Veresen Midstream Limited Partnership

  - Probability of Default Rating, Affirmed B1-PD

  - Corporate Family Rating, Affirmed Ba3

  - Senior Secured Revolving Credit Facility, Affirmed Ba3 (LGD3)

  - Senior Secured Term Loan, Affirmed Ba3 (LGD3)

RATINGS RATIONALE

VMLP's Ba3 CFR benefits from (1) the continuing development of
economic resources in the liquids-rich Montney by the Cutbank Ridge
Partnership (CRP, a joint venture partnership between Encana
Corporation (Encana: Ba1 positive) and Mitsubishi Corporation
(Mitsubishi: A2 stable)) processed by VMLP; (2) the company's solid
contractual agreements mitigating all price and some volume risks
on the CRP agreement; (3) and the absence of volume or price risk
on the Hythe/Steeprock contract with Encana, and Hythe contract
with NuVisa Energy (unrated). VMLP's CFR is constrained by; (1) its
natural gas throughput volume risk on the CRP facility contract;
(2) very high leverage of around 6.6x in 2019; (3) and the
complexity of its contracts.

VMLP has adequate liquidity. At December 31, 2018, VMLP had total
liquidity sources of about C$170 million to fund C$155 million in
uses (includes C$80 million of debt amortization) through 2019.
VMLP had C$13 million of cash and C$42 million available under the
C$200 million revolving credit facility (after letters of credit)
maturing April 2022. In addition, Pembina and KKR are contractually
obligated to fund new growth with a minimum equity contribution
requirement, which, Moody's estimates to provide C$115 million of
additional liquidity to VMLP in 2019. Moody's expects VMLP to be in
compliance with its two financial covenants through this period.
VMLP has no alternate sources of liquidity as it has pledged all of
its assets to the secured lenders under the term loan, revolver,
and operating credit facility.

Under Moody's Loss Given Default (LGD) Methodology, the pari-passu
C$200 million revolving credit facilities and C$2.55 billion term
loan A are rated Ba3, same as the CFR as all pieces of debt are
first priority lien over all assets and under the same agreement.

The negative outlook reflects Moody's expectation that leverage
will remain above 6.5x through 2020.

The ratings could be upgraded if VMLP can continue successful
operation of its midstream facilities, maintain EBITDA above C$400
million and if debt to EBITDA falls below 5.5x.

The ratings could be downgraded if debt to EBITDA rises towards 7x
or if EBITDA to interest fell below 3x.

VMLP is a Calgary, Alberta-based private midstream company, 46%
owned by Pembina Pipeline Corporation (Pembina unrated) and 54% by
Kohlberg Kravis Roberts & Co. L.P.(KKR unrated), a private equity
firm. VMLP is engaged in natural gas gathering, field compression
and processing in the central Montney in British Columbia.

The principal methodology used in these ratings was Midstream
Energy published in December 2018 .

VMLP is a Calgary, Alberta-based private midstream company, 46%
owned by Pembina Pipeline Corporation (Pembina unrated) and 54% by
Kohlberg Kravis Roberts & Co. L.P.(KKR unrated), a private equity
firm. VMLP is engaged in natural gas gathering, field compression
and processing in the central Montney in British Columbia.



VISTA RIDGE: Case Summary & 20 Largest Unsecured Creditors
----------------------------------------------------------
Debtor: Vista Ridge Limited Partnership
           dba Forest Ridge/The Vistas Apartments
        3040 Stanton Road SE, #101
        Washington, DC 20020

Business Description: Vista Ridge Limited Partnership is a
                      privately held company that is engaged in
                      activities related to real estate.  The
                      Company's principal assets are located at
                      2402-2424 Elvans Rd., SE; 2540-2514 Elvans
                      Rd., SE; and 2500-2514 Pomeroy Rd., SE
                      Washington, DC 20020.

Activities Related to Real Estate

Chapter 11 Petition Date: March 1, 2019

Court: United States Bankruptcy Court
       Bankruptcy Court for the District of Columbia
       (Washington, D.C.)

Case No.: 19-00126

Judge: Hon. Martin S. Teel, Jr.

Debtor's Counsel: Marc E. Albert, Esq.
                  Joshua W. Cox, Esq.
                  STINSON LEONARD STREET LLP
                  1775 Pennsylvania Ave., N.W., Suite 800
                  Washington, DC 20006
                  Tel: (202) 785-3020
                       (202) 728-3020
                  Fax: (202) 572-9999
                  Email: marc.albert@stinson.com
                         joshua.cox@stinson.com

                      - and -

                  Justin Philip Fasano, Esq.
                  MCNAMEE, HOSEA, JERNIGAN, KIM, GREENAN &
                  LYNCH, P.A.
                  Suite 200
                  Greenbelt, MD 20770
                  Tel: 301-441-2420
                  Fax: 301-982-9450
                  Email: jfasano@mhlawyers.com

Estimated Assets: $50 million to $100 million

Estimated Liabilities: $10 million to $50 million

The petition was signed by Joseph G. Kisha, president of Washington
Housing Corporation, general partner.

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

           http://bankrupt.com/misc/dcb19-00126.pdf

List of Debtor's 20 Largest Unsecured Creditors:

   Entity                          Nature of Claim    Claim Amount
   ------                          ---------------    ------------
Washington Gas                        Trade Debt          $238,864
P.O. Box 37747
Philadelphia, PA
19101-5047

Police Guard
Services, Inc.                        Trade Debt           $69,169
5900 Princess
Garden Pkwy, Ste. 410
Lanham, MD 20706

Code Black Security, Inc.             Trade Debt           $59,044
P.O. Box 799
Glouster, VA 23601

MN Blum Co LLC                        Accounting           $28,315
1395 Piccard Dr., Ste. 240             Services
Rockville, MD 20850

Selenus West                          Trade Debt           $21,420
333 N. Stricter St.
Baltimore, MD 21223

First Class Plumbing LLC              Trade Debt           $16,843
2084 Generals Hwy
Annapolis, MD 21401

Roadrunner Smarter Recycling          Trade Debt           $15,484
P.O. Box 6011
Hermitage, PA 16148

Maintenance Supply Headqtrs.          Trade Debt           $12,974
P.O. Box 301451
Dallas, TX 75303-1451

Central Wholesalers, Inc.             Trade Debt           $11,430
13401 Konterra Dr.
Laurel, MD 20707

Derick Fouch                          Trade Debt            $9,360
2319 Green St., SE #2
Washington, DC 20020

U.S. Housing                          Trade Debt            $8,040
Consultants LLC
160 Dover Rd., #6
Chichester, NH 03258

Gary D. Wright                      Attorney Fees           $7,964
P.L.L.C.
7620 Little River Trnpk.
Ste. 211 Annandale, VA 22003

Sprint                                Trade Debt            $7,147
    
P.O. Box 4181
Carol Stream, IL
60197-4181

Capital Window Repair                 Trade Debt            $5,060
6412 Japoinca St.
Springfield, VA 22150

Real Page Inc.                        Trade Debt            $5,025
P.O. Box 611407
Birmingham, AL
35246-5575

Fortress Protection                   Trade Debt            $3,778
Group Inc.
18618 Broken Oak Rd.
Boyds, MD 20841

Marvin F. Poer & Company              Trade Debt            $3,614
P.O. Box 674300
Dallas, TX
75303-1451

Chadwell Supply                       Trade Debt            $3,002
4907 Joanne
Kearney Blvd.
Tampa, FL 33619

Prosperity Tubs                       Trade Debt            $2,865
David Neal II
4819 Henderson Rd.
Temple Hills, MD 20748

Castle Sprinkler & Alarm              Trade Debt            $2,826
5117 College Ave.
College Park, MD 20740


WELD NORTH: Moody's Affirms 'B2' CFR, Outlook Stable
----------------------------------------------------
Moody's Investors Service affirmed the B2 Corporate Family Rating
("CFR") and B2-PD Probability of Default Rating ("PDR") of Weld
North Education LLC ("Weld North") following the company's proposed
$250 million term loan add-on transaction. Moody's also affirmed
the B2 rating for the company's first lien senior credit
facilities. The outlook remains stable.

Proceeds from the $250 million add-on to its first lien term loan
along with an equity contribution from its sponsor Silver Lake
Partners will be used to fund the acquisition of Glynlyon, Inc., a
digital learning platform delivering diversified K-12 curriculum
solutions to the institutional and "home school" consumer
end-markets.

"Pro forma for the Glynlyon acquisition, leverage will increase to
6.9x as of December 31, 2018 which is high for B2 rating level.
However, Weld North has very good liquidity with $104 million cash
on balance sheet and free cash flow as a percentage of debt
estimated to be maintained at around 5%, which supports the
affirmation of the B2 CFR," said Joanna Zeng O'Brien, Moody's lead
analyst for Weld North.

Moody's took the following ratings actions:

Affirmations:

Issuer: Weld North Education LLC

  - Corporate Family Rating, Affirmed B2

  - Probability of Default Rating, Affirmed B2-PD

  - Gtd Senior Secured First Lien Revolving Credit Facility,
Affirmed B2 (LGD3)

  - Gtd Senior Secured First Lien Term Loan, Affirmed B2 (LGD3)

Outlook Actions:

Issuer: Weld North Education LLC

  - Outlook, Remains Stable

Ratings Rationale

Weld North's B2 CFR broadly reflects its high leverage with pro
forma Moody's adjusted debt-to-EBITDA of 6.9x (6.0x when adding
back change in deferred revenue), its small scale as measured by
revenue, as well as the stiff competition from other industry
players. The ratings is also constrained by its aggressive
financial policies given its acquisition strategy and private
equity ownership. However, the rating is supported by the Weld
North's established position in digital curriculum, intervention
and supplemental learning tools for the K-12 market and track
record of successfully integrating acquisitions. The rating also
benefits from its solid growth prospects driven by favorable
industry fundamentals, favorable cash flow generation due to high
recurring revenue and modest capital expenditures and a very good
liquidity profile.

The stable outlook reflects Moody's expectation that Weld North
will successfully integrate Glynlyon including achieving the
targeted synergies. It also reflects Moody's expectation that free
cash flow as a percentage of debt will be maintained at above 5%
over the next 12 to 18 months.

The ratings could be downgraded if there is deterioration in
operating performance, or operational disruptions resulting from
the integration of Glynlyon or failure to achieve the estimated
synergies. EBITA-to-interest expense less than 1.5x or weakening of
liquidity with free cash flow as a percentage of debt sustained
below 5% could also prompt the consideration of a prospective
ratings downgrade.

The ratings could be upgraded if Weld North delivers sustained
revenue and earnings growth, with Moody's-adjusted debt-to-EBITDA
sustained below 4.5x and free cash flow as a percentage of debt
sustained above 10%.

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

Weld North Education LLC, headquartered in Greenwich, Connecticut,
is a provider of digital online educational curriculum content and
services primarily to K-12 schools in the United States. The
company is owned by funds affiliated with Silver Lake Partners and
management. Pro forma for the Glynlyon acquisition, Weld North
generated revenues of approximately $300 million for the trailing
twelve months ended December 31, 2018.


WESTMORELAND COAL: Files Amended Joint Chapter 11 Plan
------------------------------------------------------
Westmoreland Coal Company and its debtor-affiliates filed with the
U.S. Bankruptcy Court for the Southern District of Texas an amended
joint chapter 11 plan dated Feb. 22, 2019.

The amended joint chapter 11 plan discloses that the General
Unsecured Claims Amount will be used to make distributions on
account of Allowed General Unsecured Claims on a Pro Rata basis. If
all or any portion of a General Unsecured Claim will become a
Disallowed Claim, then the amount attributable to such Disallowed
Claim will be distributed to holders of Allowed General Unsecured
Claims in accordance with the Plan. The WLB Debtors will use their
reasonable best efforts to cause the WMLP Debtors to waive any
right to a distribution on account of Allowed General Unsecured
Claims that would otherwise share in the General Unsecured Claims
Amount.

Upon the Plan Effective Date, the provisions of the Plan will
constitute a good-faith compromise and settlement of all Claims,
Interests, Causes of Action, and controversies released, settled,
compromised, discharged, or otherwise resolved pursuant to the
Plan. The Plan will be deemed a motion, proposed by the WLB Debtors
and joined by the Required Consenting Stakeholders and the
Committee, to approve the good-faith compromise and settlement of
all such Claims, Interests, Causes of Action, and controversies,
and the entry of the Confirmation Order shall constitute the
Bankruptcy Court’s approval of such compromise and settlement as
well as a finding by the Bankruptcy Court that such settlement and
compromise is fair, equitable, reasonable, and in the best
interests of the WLB Debtors and their Estates. Distributions made
to Holders of Allowed Claims in any Class are intended to be
final.

A copy of the Amended Joint Chapter 11 Plan is available at:

     http://bankrupt.com/misc/txsb18-35672-1457.pdf

              About Westmoreland Coal Company

Based in Englewood, Colorado, Westmoreland Coal Company
(otcmkts:WLBA) -- http://www.westmoreland.com/-- is an independent
coal company based in the United States. The Company produces and
sells thermal coal primarily to investment grade utility customers
under long-term, cost-protected contracts. Its focus is primarily
on mine locations which allow it to employ dragline surface mining
methods and take advantage of close customer proximity through
mine-mouth power plants and strategically located rail
transportation.  At Dec. 31, 2017, the Company's U.S. coal
operations were located in Montana, Wyoming, North Dakota, Texas,
New Mexico and Ohio, and its Canadian coal operations were located
in Alberta and Saskatchewan. The Company sold 49.7 million tons of
coal in 2017.

Westmoreland Coal reported a net loss applicable to common
shareholders of $71.34 million for the year ended Dec. 31, 2017, a
net loss applicable to common shareholders of $27.10 million for
the year ended Dec. 31, 2016, and a net loss applicable to common
stockholders of $213.6 million for the year ended Dec. 31, 2015.

As of June 30, 2018, the Company had $1.45 billion in total assets,
$2.14 billion in total liabilities and a total deficit of $686.2
million.

Westmoreland Coal Company and 36 affiliates filed voluntary Chapter
11 petition (Bankr. S.D. Tex., Case No. 18-35672) on October 9,
2018.

The Debtors tapped Jackson Walker LLP and Kirkland & Ellis LLP and
Kirkland & Ellis International LLP as their legal counsel;
Centerview Partners LLC as financial advisor; Alvarez & Marsal
North America, LLC as restructuring advisor; PricewaterhouseCoopers
LLP as consultant; and Donlin, Recano & Company, Inc. as notice and
claims agent.

The Office of the U.S. Trustee appointed an official committee of
unsecured creditors on Oct. 19, 2018.  The Committee tapped
Morrison & Foerster LLP and Cole Schotz P.C. as its legal counsel.


WILSON LAND: Christopher Collins Buying Mentor Property for $110K
-----------------------------------------------------------------
Wilson Land Properties, LLC, asks the U.S. Bankruptcy Court for the
Northern District of Ohio to authorize the sale of interest in the
real property located at 7347 Reynolds Road, Mentor, Ohio to
Christopher Collins for $110,000.

The parties have executed their agreement for the sale and purchase
of the Property.  They believe the sale price represents fair
market value for the Property.

There are encumbrances and interest 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.

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, 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.

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

    http://bankrupt.com/misc/Wilson_Land_105_Sales.pdf

                   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.



WOODLAWN COMMUNITY: Unsecureds to Get 15% Over 5 Yrs at 3%
----------------------------------------------------------
Woodlawn Community Development Corp. files a Chapter 11 plan of
reorganization and accompanying disclosure statement.

Class 12 - General Unsecured Creditors are impaired with
approximate amount of $5,735,978. The holders of each General
Unsecured Claim will receive payment of 15% of such portion of the
Claim as may be Allowed. The Disbursing Agent shall remit these
payments from the Debtors available funds over a term running five
years from the Effective Date, with (1) each Allowed General
Unsecured Claim to be amortized with equal quarterly payments and
(2) 3% interest accruing thereon.

Class 5 - Secured Claim of LISC in the evidenced by a Line of
Credit Agreement are impaired with approximate amount of
$3,337,749.54. Fourteen days from the Effective Date of the Plan,
the Reorganized Debtor shall issue a Promissory Note payable to
LISC in the principal amount equal to the fair market value of
properties encumbered by LISCs Pre-petition mortgages. The Note
shall provide for monthly payments which shall accrue interest at
6% per annum and be amortized over 20 years with a final balloon
payment five (5) years from the anniversary date of the Note.
Alternatively, in the event that the Class 5 Creditor makes
election, then within fourteen (14) days from the Effective Date of
the Plan, the Reorganized Debtor shall issue a Promissory Note in
the principal amount of $3,337,749.53 payable to LISC.

Class 7 - Secured Claim of United Fidelity Bank which is evidenced
by a Promissory Note are impaired with approximate amount at
$1,788,657.83. Fourteen days from the Effective Date of the Plan,
the Reorganized Debtor shall issue a Promissory Note payable to
United Fidelity Bank in the principal amount equal to the fair
market value of properties encumbered by United Fidelity Banks
Pre-petition mortgages. The Note shall provide for monthly payments
which shall accrue interest at 6% per annum and be amortized over
20 years. Alternatively, in the event that the Class 7 Creditor
makes an election , then within fourteen (14) days from the
Effective Date of the Plan, the Reorganized Debtor shall issue a
Promissory Note in the principal amount of $1,788,657.83 payable to
United Fidelity Bank. The Note shall be payable in 360 monthly
installment payments of principal and interest with interest
accruing at 3.5% per annum.

Class 8 - Secured/priority Claims of the Internal Revenue Service
and the Illinois Department of Revenue are impaired with
approximate amount at $1,850,000. The Reorganized Debtor will
satisfy the Class 8 Tax Claims by a payment no later than fourteen
(14) business days after August 1, 2019 in an amount equal to 60%
of the Allowed Secured/ Priority Claims. The balance of the
Secured/Priority Claims shall be payable in installments, with
interest, over a period of not more than five (5) years after the
Petition Date.

Class 9 - Deficiency Claim of LISC are impaired with approximate
amount of $1,500,000. Within fourteen days from the receipt by the
Reorganized Debtor of all proceeds from the sale of Barry Manor and
Farrell House, the Claimant shall receive a lump sum payment of
$300,000.

Class 10 - Deficiency Claim of United Fidelity Bank are impaired
with approximate amount of $750,000. Within fourteen days from the
receipt by the Reorganized Debtor of all proceeds from the sale of
Barry Manor and Farrell House, the Claimant shall receive a lump
sum payment of $150,000. Each holder of a Personal Injury Claim
which is not otherwise covered by insurance shall receive a payment
of 50% of such portion of the Claim as may be Allowed.

Funding the Plan C Payment of Class 1, 2, 3, and 4. Distribution in
cash to pay all of the arrears with respect to the Allowed Secured
Claims of CCL, City of Chicago, Glenview Financial and Lakeside
Bank shall be from the net proceeds received by the Reorganized
Debtor from the sale of Berry Manor and Farrell House.  Funding the
Plan C Payment of Class 5. The Reorganized Debtor's future income
from its management fees shall be used to pay the Allowed Secured
Claim of LISC.  Funding the Plan C Payment of Class 7. The
Reorganized Debtor's future income from its management fees shall
be used to pay the Allowed Secured Claim of United Fidelity Bank.

Funding the Plan C Payment of Class 8. Distribution in cash to pay
60% of the Secured/Priority Claims of the Internal Revenue Service
and the Illinois Department of Revenue shall be made from the net
proceeds of sale from Berry Manor and Farrell House.

Funding the Plan C Payment of Class 9. Funding of the $300,000.00
portion of the LISC Deficiency Claim shall be paid from the net
proceeds of sale from Berry Manor and Farrell House.

Funding the Plan C Payment of Class 10. Funding of the $150,000.00
portion of the United Fidelity Bank Deficiency Claim shall be paid
from the net proceeds of sale from Berry Manor and Farrell House.

Funding of the Plan C Payment of Class 11 and 12. Funding for the
payment of Class 10 and 11 shall be from the operating revenues of
the Reorganized Debtor.

A full-text copy of the Disclosure Statement dated February 21,
2019, is available at  https://tinyurl.com/y4duav8y from
PacerMonitor.com at no charge.

            About Woodlawn Community Development

Founded in 1972, Woodlawn Community Development Corp. --
https://www.wcdcchicago.com/ -- manages and develops affordable
housing for families in the Greater Metro Chicago area.

Woodlawn Community Development Corp., based in Chicago, Illinois,
filed a Chapter 11 petition (Bankr. N.D. Ill. Case No. 18-29862) on
Oct. 24, 2018.  In the petition signed by Leon Finney, Jr.,
president and CEO, the Debtor estimated $50 million to $100 million
in both assets and liabilities.  The Hon. Carol A. Doyle oversees
the case.  David R. Herzog, Esq., at Herzog & Schwartz, P.C.,
serves as bankruptcy counsel.


[*] Andrew Sorkin Joins Latham & Watkins' Insolvency Practice
-------------------------------------------------------------
Latham & Watkins LLP on Feb. 26, 2019, disclosed that Andrew Sorkin
has joined the firm's Washington, D.C. office as a counsel in the
Restructuring, Insolvency & Workouts Practice within the Finance
Department.  Mr. Sorkin represents debtors, sponsors, creditors and
creditor groups, debtor-in-possession lenders, asset purchasers and
investors in chapter 11 cases and out-of-court restructurings.

Mr. Sorkin is the latest addition to Latham's growing global
Restructuring, Insolvency & Workouts Practice.  In 2018, the firm
welcomed New York partners George Davis and Andrew Parlen, Los
Angeles partner Jeffrey Bjork, and London partners Yen Sum and
Jennifer Brennan.

"Andy brings us restructuring experience and knowledge across a
broad range of industries, and we are absolutely thrilled to
welcome him to the firm," said Michael Egge, Office Managing
Partner of Latham & Watkins in Washington, D.C.  "He joins a
tight-knit, global team that delivers tremendous results for our
clients."

George Davis, Global Co-Chair of the firm's Restructuring,
Insolvency & Workouts Practice, said: "I've had the pleasure of
working with Andy in the past.  He is a tremendous talent, and his
experience guiding market-leading companies and distressed
investors through complex restructurings in- and out-of-court
further enhances our growing restructuring team."

"Latham is a recognized leader in the bankruptcy and restructuring
space, and the firm's platform provides an exciting opportunity,"
said Mr. Sorkin.  "I'm thrilled to reunite with George Davis and
Andrew Parlen and to work together with new colleagues around the
globe on the cutting-edge matters that make bankruptcy practice so
challenging and dynamic."

Mr. Sorkin joins Latham from O'Melveny & Myers LLP.  He received
his JD from the University of Virginia School of Law.

                    About Latham & Watkins

Latham & Watkins -- https://www.lw.com/ -- delivers innovative
solutions to complex legal and business challenges around the
world.  From a global platform, our lawyers advise clients on
market-shaping transactions, high-stakes litigation and trials, and
sophisticated regulatory matters.  Latham is one of the world's
largest providers of pro bono services, steadfastly supports
initiatives designed to advance diversity within the firm and the
legal profession, and is committed to exploring and promoting
environmental sustainability.



[*] Bankruptcy-Administration Firm Stretto Acquires CINgroup
------------------------------------------------------------
Stretto, a market-leading bankruptcy-technology firm serving the
corporate-restructuring and consumer-bankruptcy industries, has
acquired CINgroup(R) and its Best Case(R) Bankruptcy/ CINcompass(R)
software and data-services platforms.  This acquisition complements
Stretto's portfolio of bankruptcy-related services and technology
solutions with the addition of software and data resources designed
to support legal professionals engaged in bankruptcy matters.

"At Stretto, we are focused on driving new efficiencies in case
administration as well as developing and managing a technology
platform at the center of the bankruptcy ecosystem," comments
Jonathan Carson, co-CEO of Stretto.  "The acquisition of CINgroup
perfectly aligns with our strategic vision, as it broadens our
resources and capabilities in and around the bankruptcy industry,
enabling us to create the only end-to-end bankruptcy-technology
platform in the market."

CINgroup, including Best Case Bankruptcy, CINcompass and CIN Legal
Data Services(R), represent the leading brands in bankruptcy.
Serving more than 15,000 law firms and their clients for more than
25 years, CINgroup's family of brands has earned a reputation of
quality and trust.  "At CINgroup, our goalis to provide innovative
software and due diligence products for the bankruptcy market,"
comments Dave Danielson, CEO of CINgroup.  "By integrating with
Stretto, we will be able to deliver an even greater suite of
products, services and efficiencies for attorneys and other legal
professionals."

Stretto recently revealed its new brand identity, together with a
broadened set of services for bankruptcy professionals and other
fiduciaries, including an expanded suite of corporate-restructuring
solutions and more diversified specialty-deposits service
offerings.  Stretto also continues to own the market-leader
position in the bankruptcy-trustee space, counting more than 50% of
United States Chapter 7 panel trustees as valued clients.

Equity financing for the transaction was provided by Carson, co-CEO
Eric Kurtzman, other members of Stretto's management team and
investment funds managed by Stone Point Capital LLC, a financial
services-focused private equity firm with which Carson and Kurtzman
partnered in 2017.

                         About Stretto

For more than 30 years, Stretto (formerly known as Bankruptcy
Management Solutions/BMS) -- http://www.stretto.com-- has served
as a trusted administrative partner, providing consumer-bankruptcy
and corporate-restructuring solutions to fiduciaries.  The company
leverages deep-industry expertise to manage case administration and
ensure fiduciaries are prepared for anything that comes their way.
"Stretto" is a musical term indicating when one voice picks up
where another leaves off, and, as our name implies, Stretto
seamlessly integrates streamlined workflows and best-in-class
technology to orchestrate the administrative process and create
harmony for professionals and their teams.

                  About Stone Point Capital LLC

Stone Point Capital LLC -- http://www.stonepoint.com-- is a
financial services-focused private equity firm based in Greenwich,
CT.  The firm has raised and managed seven private equity funds --
the Trident Funds -- with aggregate committed capital of
approximately $19 billion.  Stone Point Capital targets investments
in the global financial services industry, including investments in
companies that provide outsourced services to financial
institutions, banks and depository institutions, asset management
firms, insurance and reinsurance companies, insurance distribution
and other insurance-related businesses, specialty lending and other
credit opportunities, mortgage services companies and employee
benefits and healthcare companies.


[^] Large Companies with Insolvent Balance Sheet
------------------------------------------------

                                                Total
                                               Share-      Total
                                   Total     Holders'    Working
                                  Assets       Equity    Capital
  Company         Ticker            ($MM)        ($MM)      ($MM)
  -------         ------          ------     --------    -------
ABBVIE INC        ABBV US       59,352.0     (8,446.0)    (294.0)
ABBVIE INC        ABBV AV       59,352.0     (8,446.0)    (294.0)
ABBVIE INC        4AB TE        59,352.0     (8,446.0)    (294.0)
ABBVIE INC        4AB TH        59,352.0     (8,446.0)    (294.0)
ABBVIE INC        4AB GR        59,352.0     (8,446.0)    (294.0)
ABBVIE INC        ABBV SW       59,352.0     (8,446.0)    (294.0)
ABBVIE INC        ABBV* MM      59,352.0     (8,446.0)    (294.0)
ABBVIE INC        4AB QT        59,352.0     (8,446.0)    (294.0)
ABBVIE INC        ABBVUSD EU    59,352.0     (8,446.0)    (294.0)
ABBVIE INC        ABBVEUR EU    59,352.0     (8,446.0)    (294.0)
ABBVIE INC        4AB GZ        59,352.0     (8,446.0)    (294.0)
ABBVIE INC-BDR    ABBV34 BZ     59,352.0     (8,446.0)    (294.0)
ABSOLUTE SOFTWRE  ABT CN            90.2        (55.3)     (33.2)
ABSOLUTE SOFTWRE  OU1 GR            90.2        (55.3)     (33.2)
ABSOLUTE SOFTWRE  ALSWF US          90.2        (55.3)     (33.2)
ABSOLUTE SOFTWRE  ABT2EUR EU        90.2        (55.3)     (33.2)
ACELRX PHARMA     R5X TH            77.7        (37.8)      51.5
ACELRX PHARMA     ACRX US           77.7        (37.8)      51.5
ACELRX PHARMA     ACRXUSD EU        77.7        (37.8)      51.5
ACELRX PHARMA     ACRXEUR EU        77.7        (37.8)      51.5
AGENUS INC        AGEN US          130.5       (131.4)       9.4
AGENUS INC        AGENUSD EU       130.5       (131.4)       9.4
AIMIA INC         AIM CN         3,507.0       (173.5)  (1,247.5)
AMER RESTAUR-LP   ICTPU US          33.5         (4.0)      (6.2)
AMERICA'S CAR-MA  HC9 GR           493.6       (228.4)     381.0
AMERICA'S CAR-MA  CRMT US          493.6       (228.4)     381.0
AMERICA'S CAR-MA  CRMTEUR EU       493.6       (228.4)     381.0
AMERICAN AIRLINE  A1G SW        60,580.0       (169.0)  (9,459.0)
AMERICAN AIRLINE  A1G QT        60,580.0       (169.0)  (9,459.0)
AMERICAN AIRLINE  AAL* MM       60,580.0       (169.0)  (9,459.0)
AMERICAN AIRLINE  A1G GR        60,580.0       (169.0)  (9,459.0)
AMERICAN AIRLINE  AAL US        60,580.0       (169.0)  (9,459.0)
AMERICAN AIRLINE  AAL1USD EU    60,580.0       (169.0)  (9,459.0)
AMERICAN AIRLINE  A1G TH        60,580.0       (169.0)  (9,459.0)
AMERICAN AIRLINE  A1G GZ        60,580.0       (169.0)  (9,459.0)
AMERICAN AIRLINE  AAL11EUR EU   60,580.0       (169.0)  (9,459.0)
AMERICAN AIRLINE  AAL AV        60,580.0       (169.0)  (9,459.0)
AMERICAN AIRLINE  AAL TE        60,580.0       (169.0)  (9,459.0)
AMYRIS INC        3A01 GR          122.7       (200.6)     (86.5)
AMYRIS INC        3A01 TH          122.7       (200.6)     (86.5)
AMYRIS INC        AMRS US          122.7       (200.6)     (86.5)
AMYRIS INC        AMRSUSD EU       122.7       (200.6)     (86.5)
AMYRIS INC        AMRSEUR EU       122.7       (200.6)     (86.5)
AMYRIS INC        3A01 QT          122.7       (200.6)     (86.5)
ATLATSA RESOURCE  ATL SJ           144.0       (238.4)       6.6
AUTODESK INC      ADSK US        4,729.2       (210.9)    (681.2)
AUTODESK INC      AUD TH         4,729.2       (210.9)    (681.2)
AUTODESK INC      AUD GR         4,729.2       (210.9)    (681.2)
AUTODESK INC      ADSKEUR EU     4,729.2       (210.9)    (681.2)
AUTODESK INC      ADSKUSD EU     4,729.2       (210.9)    (681.2)
AUTODESK INC      ADSK TE        4,729.2       (210.9)    (681.2)
AUTODESK INC      ADSK* MM       4,729.2       (210.9)    (681.2)
AUTODESK INC      AUD QT         4,729.2       (210.9)    (681.2)
AUTODESK INC      ADSK SW        4,729.2       (210.9)    (681.2)
AUTODESK INC      AUD GZ         4,729.2       (210.9)    (681.2)
AUTODESK INC      ADSK AV        4,729.2       (210.9)    (681.2)
AUTOZONE INC      AZ5 GR         9,523.6     (1,658.6)    (353.8)
AUTOZONE INC      AZ5 TH         9,523.6     (1,658.6)    (353.8)
AUTOZONE INC      AZO US         9,523.6     (1,658.6)    (353.8)
AUTOZONE INC      AZOUSD EU      9,523.6     (1,658.6)    (353.8)
AUTOZONE INC      AZOEUR EU      9,523.6     (1,658.6)    (353.8)
AUTOZONE INC      AZ5 QT         9,523.6     (1,658.6)    (353.8)
AVEDRO INC        AVDR US           21.7         (5.9)      12.5
AVEDRO INC        219 GR            21.7         (5.9)      12.5
AVEDRO INC        219 GZ            21.7         (5.9)      12.5
AVID TECHNOLOGY   AVID US          247.0       (174.1)       4.9
AVID TECHNOLOGY   AVD GR           247.0       (174.1)       4.9
BENEFITFOCUS INC  BNFTEUR EU       175.1        (35.6)     (13.0)
BENEFITFOCUS INC  BNFT US          175.1        (35.6)     (13.0)
BENEFITFOCUS INC  BTF GR           175.1        (35.6)     (13.0)
BIO-EN HOLDINGS   BENH US            0.0         (0.0)      (0.0)
BIOSCRIP INC      BIOS US          579.2        (36.3)      75.9
BIOSCRIP INC      BIOSUSD EU       579.2        (36.3)      75.9
BJ'S WHOLESALE C  BJ US          3,465.0       (256.6)    (293.8)
BJ'S WHOLESALE C  8BJ GR         3,465.0       (256.6)    (293.8)
BJ'S WHOLESALE C  8BJ QT         3,465.0       (256.6)    (293.8)
BLUE BIRD CORP    BLBD US          297.7        (79.7)       8.3
BLUE RIDGE MOUNT  BRMR US        1,060.2       (212.5)     (62.4)
BOMBARDIER INC-B  BBDBN MM      24,958.0     (4,014.0)     (44.0)
BRINKER INTL      EAT US         1,294.8       (855.2)    (292.0)
BRINKER INTL      BKJ GR         1,294.8       (855.2)    (292.0)
BRINKER INTL      BKJ QT         1,294.8       (855.2)    (292.0)
BRINKER INTL      EAT2EUR EU     1,294.8       (855.2)    (292.0)
BRP INC/CA-SUB V  DOO CN         2,972.9       (381.0)    (215.5)
BRP INC/CA-SUB V  B15A GR        2,972.9       (381.0)    (215.5)
BRP INC/CA-SUB V  DOOO US        2,972.9       (381.0)    (215.5)
CACTUS INC- A     WHD US           565.7        324.9      173.7
CACTUS INC- A     43C GR           565.7        324.9      173.7
CACTUS INC- A     43C QT           565.7        324.9      173.7
CACTUS INC- A     WHDEUR EU        565.7        324.9      173.7
CACTUS INC- A     43C GZ           565.7        324.9      173.7
CADIZ INC         CDZI US           72.3        (79.9)      15.2
CADIZ INC         2ZC GR            72.3        (79.9)      15.2
CANNABIS STRAT-A  CSA/A CN         136.7        (44.9)      (0.5)
CANNABIS STRAT-A  CBAQF US         136.7        (44.9)      (0.5)
CARDIOL THERAP-A  CRDL CN           13.1         (3.5)       8.7
CARDLYTICS INC    CDLX US          138.1         51.2       75.1
CARDLYTICS INC    CYX TH           138.1         51.2       75.1
CARDLYTICS INC    CDLXEUR EU       138.1         51.2       75.1
CARDLYTICS INC    CYX QT           138.1         51.2       75.1
CARDLYTICS INC    CDLXUSD EU       138.1         51.2       75.1
CARDLYTICS INC    CYX GR           138.1         51.2       75.1
CARDLYTICS INC    CYX GZ           138.1         51.2       75.1
CASELLA WASTE     WA3 GR           732.4        (15.8)     (14.4)
CASELLA WASTE     CWST US          732.4        (15.8)     (14.4)
CASELLA WASTE     CWSTUSD EU       732.4        (15.8)     (14.4)
CASELLA WASTE     CWSTEUR EU       732.4        (15.8)     (14.4)
CASELLA WASTE     WA3 TH           732.4        (15.8)     (14.4)
CATASYS INC       CATS US            8.5         (7.7)      (0.8)
CBIZ INC          CBZ US         1,182.4       (508.5)     142.0
CBIZ INC          XC4 GR         1,182.4       (508.5)     142.0
CDK GLOBAL INC    CDKUSD EU      3,017.1       (500.1)      56.4
CDK GLOBAL INC    C2G TH         3,017.1       (500.1)      56.4
CDK GLOBAL INC    CDKEUR EU      3,017.1       (500.1)      56.4
CDK GLOBAL INC    C2G GR         3,017.1       (500.1)      56.4
CDK GLOBAL INC    CDK US         3,017.1       (500.1)      56.4
CDK GLOBAL INC    C2G QT         3,017.1       (500.1)      56.4
CHOICE HOTELS     CZH GR         1,138.4       (183.8)     (74.7)
CHOICE HOTELS     CHH US         1,138.4       (183.8)     (74.7)
CINCINNATI BELL   CBB US         2,730.2        (75.0)     (95.8)
CINCINNATI BELL   CIB1 GR        2,730.2        (75.0)     (95.8)
CINCINNATI BELL   CBBEUR EU      2,730.2        (75.0)     (95.8)
CLEAR CHANNEL-A   CCO US         4,479.4     (2,140.0)     284.7
CLEAR CHANNEL-A   C7C GR         4,479.4     (2,140.0)     284.7
COGENT COMMUNICA  OGM1 GR          739.8       (149.0)     275.0
COGENT COMMUNICA  CCOI US          739.8       (149.0)     275.0
COHERUS BIOSCIEN  CHRSUSD EU        99.5        (38.6)      51.2
COHERUS BIOSCIEN  8C5 TH            99.5        (38.6)      51.2
COHERUS BIOSCIEN  CHRSEUR EU        99.5        (38.6)      51.2
COHERUS BIOSCIEN  8C5 QT            99.5        (38.6)      51.2
COHERUS BIOSCIEN  CHRS US           99.5        (38.6)      51.2
COHERUS BIOSCIEN  8C5 GR            99.5        (38.6)      51.2
COMMUNITY HEALTH  CG5 GR        15,859.0       (959.0)   1,157.0
COMMUNITY HEALTH  CYH US        15,859.0       (959.0)   1,157.0
COMMUNITY HEALTH  CYH1USD EU    15,859.0       (959.0)   1,157.0
COMMUNITY HEALTH  CG5 TH        15,859.0       (959.0)   1,157.0
COMMUNITY HEALTH  CG5 QT        15,859.0       (959.0)   1,157.0
COMMUNITY HEALTH  CYH1EUR EU    15,859.0       (959.0)   1,157.0
CRESCO LABS INC   CL CN              0.1         (0.1)      (0.1)
CRESCO LABS INC   CRLBF US           0.1         (0.1)      (0.1)
CUMULUS MEDIA-A   CMLS US        1,809.4        344.5      310.1
DELEK LOGISTICS   DKL US           624.6       (134.8)      (3.9)
DELEK LOGISTICS   D6L GR           624.6       (134.8)      (3.9)
DENNY'S CORP      DENN US          335.3       (133.3)     (47.1)
DENNY'S CORP      DE8 GR           335.3       (133.3)     (47.1)
DENNY'S CORP      DENNEUR EU       335.3       (133.3)     (47.1)
DERMIRA           19D GR           344.3         (9.0)     296.9
DERMIRA           DERM US          344.3         (9.0)     296.9
DERMIRA           DERMEUR EU       344.3         (9.0)     296.9
DEX MEDIA INC     DMDA US        1,419.0     (1,284.0)  (1,999.0)
DIEBOLD NIXDORF   DBD GR         4,311.9       (159.6)     635.0
DIEBOLD NIXDORF   DBD US         4,311.9       (159.6)     635.0
DIEBOLD NIXDORF   DLD TH         4,311.9       (159.6)     635.0
DIEBOLD NIXDORF   DLD QT         4,311.9       (159.6)     635.0
DIEBOLD NIXDORF   DBD LI         4,311.9       (159.6)     635.0
DIEBOLD NIXDORF   DBDEUR EU      4,311.9       (159.6)     635.0
DIEBOLD NIXDORF   DBDUSD EU      4,311.9       (159.6)     635.0
DINE BRANDS GLOB  DIN US         1,774.7       (202.3)      66.0
DINE BRANDS GLOB  IHP GR         1,774.7       (202.3)      66.0
DOLLARAMA INC     DR3 GR         2,142.0       (216.5)      66.8
DOLLARAMA INC     DLMAF US       2,142.0       (216.5)      66.8
DOLLARAMA INC     DOL CN         2,142.0       (216.5)      66.8
DOLLARAMA INC     DR3 GZ         2,142.0       (216.5)      66.8
DOLLARAMA INC     DOLEUR EU      2,142.0       (216.5)      66.8
DOLLARAMA INC     DR3 QT         2,142.0       (216.5)      66.8
DOMINO'S PIZZA    EZV TH           907.4     (3,039.9)     187.2
DOMINO'S PIZZA    EZV GR           907.4     (3,039.9)     187.2
DOMINO'S PIZZA    DPZ US           907.4     (3,039.9)     187.2
DOMINO'S PIZZA    DPZEUR EU        907.4     (3,039.9)     187.2
DOMINO'S PIZZA    DPZUSD EU        907.4     (3,039.9)     187.2
DOMINO'S PIZZA    EZV QT           907.4     (3,039.9)     187.2
DRIVEN DELIVERIE  DRVD US            -           (0.1)      (0.1)
DUNKIN' BRANDS G  2DB TH         3,456.6     (1,410.5)     273.9
DUNKIN' BRANDS G  DNKN US        3,456.6     (1,410.5)     273.9
DUNKIN' BRANDS G  2DB GR         3,456.6     (1,410.5)     273.9
DUNKIN' BRANDS G  DNKNEUR EU     3,456.6     (1,410.5)     273.9
DUNKIN' BRANDS G  2DB QT         3,456.6     (1,410.5)     273.9
DUNKIN' BRANDS G  2DB GZ         3,456.6     (1,410.5)     273.9
EGAIN CORP        EGCA GR           48.2         (1.3)     (12.2)
EGAIN CORP        EGAN US           48.2         (1.3)     (12.2)
EGAIN CORP        EGANEUR EU        48.2         (1.3)     (12.2)
EMISPHERE TECH    EMIS US            5.2       (155.3)      (1.4)
EVERI HOLDINGS I  G2C GR         1,534.2       (113.2)      11.5
EVERI HOLDINGS I  G2C TH         1,534.2       (113.2)      11.5
EVERI HOLDINGS I  EVRI US        1,534.2       (113.2)      11.5
EVERI HOLDINGS I  EVRIUSD EU     1,534.2       (113.2)      11.5
EVERI HOLDINGS I  EVRIEUR EU     1,534.2       (113.2)      11.5
EXELA TECHNOLOGI  XELA US        1,662.3        (93.2)     (26.8)
FRONTDOOR IN      FTDR US        1,041.0       (344.0)     (15.0)
FRONTDOOR IN      3I5 GR         1,041.0       (344.0)     (15.0)
G1 THERAPEUTICS   GTHXUSD EU       393.0       (214.4)     378.3
G1 THERAPEUTICS   G1H TH           393.0       (214.4)     378.3
G1 THERAPEUTICS   GTHX US          393.0       (214.4)     378.3
G1 THERAPEUTICS   G1H GR           393.0       (214.4)     378.3
G1 THERAPEUTICS   GTHXEUR EU       393.0       (214.4)     378.3
GAMCO INVESTO-A   GBL US           134.6        (12.2)       -
GNC HOLDINGS INC  GNC US         1,479.6       (170.7)     246.4
GOGO INC          GOGO US        1,265.1       (268.8)     285.8
GOGO INC          G0G TH         1,265.1       (268.8)     285.8
GOGO INC          GOGOUSD EU     1,265.1       (268.8)     285.8
GOGO INC          GOGOEUR EU     1,265.1       (268.8)     285.8
GOGO INC          G0G QT         1,265.1       (268.8)     285.8
GOGO INC          G0G GR         1,265.1       (268.8)     285.8
GOOSEHEAD INSU-A  GSHD US           31.2        (26.5)       -
GOOSEHEAD INSU-A  2OX GR            31.2        (26.5)       -
GOOSEHEAD INSU-A  GSHDEUR EU        31.2        (26.5)       -
GRAFTECH INTERNA  EAF US         1,505.5     (1,076.8)     310.9
GRAFTECH INTERNA  G6G GR         1,505.5     (1,076.8)     310.9
GRAFTECH INTERNA  G6G TH         1,505.5     (1,076.8)     310.9
GRAFTECH INTERNA  EAFEUR EU      1,505.5     (1,076.8)     310.9
GRAFTECH INTERNA  G6G QT         1,505.5     (1,076.8)     310.9
GRAFTECH INTERNA  EAFUSD EU      1,505.5     (1,076.8)     310.9
GREEN PLAINS PAR  8GP GR            81.1        (72.5)       8.4
GREEN PLAINS PAR  GPP US            81.1        (72.5)       8.4
GREENSKY INC-A    GSKY US          801.5        (12.2)     358.9
H&R BLOCK INC     HRB TH         2,233.3        (31.3)     455.3
H&R BLOCK INC     HRB US         2,233.3        (31.3)     455.3
H&R BLOCK INC     HRB GR         2,233.3        (31.3)     455.3
H&R BLOCK INC     HRBUSD EU      2,233.3        (31.3)     455.3
H&R BLOCK INC     HRB QT         2,233.3        (31.3)     455.3
H&R BLOCK INC     HRBEUR EU      2,233.3        (31.3)     455.3
HANGER INC        HNGR US          675.6        (25.6)     139.7
HCA HEALTHCARE I  2BH TH        39,207.0     (2,918.0)   2,644.0
HCA HEALTHCARE I  HCA US        39,207.0     (2,918.0)   2,644.0
HCA HEALTHCARE I  2BH GR        39,207.0     (2,918.0)   2,644.0
HCA HEALTHCARE I  HCAUSD EU     39,207.0     (2,918.0)   2,644.0
HCA HEALTHCARE I  2BH QT        39,207.0     (2,918.0)   2,644.0
HCA HEALTHCARE I  HCAEUR EU     39,207.0     (2,918.0)   2,644.0
HCA HEALTHCARE I  HCA* MM       39,207.0     (2,918.0)   2,644.0
HELIUS MEDICAL T  26H GR            13.3         (4.5)      (5.0)
HELIUS MEDICAL T  HSM CN            13.3         (4.5)      (5.0)
HELIUS MEDICAL T  HSDT US           13.3         (4.5)      (5.0)
HERBALIFE NUTRIT  HLF US         2,789.8       (723.4)     216.2
HERBALIFE NUTRIT  HOO GR         2,789.8       (723.4)     216.2
HERBALIFE NUTRIT  HLFUSD EU      2,789.8       (723.4)     216.2
HERBALIFE NUTRIT  HLFEUR EU      2,789.8       (723.4)     216.2
HERBALIFE NUTRIT  HOO QT         2,789.8       (723.4)     216.2
HOME DEPOT - BDR  HOME34 BZ     44,003.0     (1,878.0)   1,813.0
HOME DEPOT INC    HD TE         44,003.0     (1,878.0)   1,813.0
HOME DEPOT INC    HDI TH        44,003.0     (1,878.0)   1,813.0
HOME DEPOT INC    HDI GR        44,003.0     (1,878.0)   1,813.0
HOME DEPOT INC    HD US         44,003.0     (1,878.0)   1,813.0
HOME DEPOT INC    HD* MM        44,003.0     (1,878.0)   1,813.0
HOME DEPOT INC    HDUSD SW      44,003.0     (1,878.0)   1,813.0
HOME DEPOT INC    HD CI         44,003.0     (1,878.0)   1,813.0
HOME DEPOT INC    HDEUR EU      44,003.0     (1,878.0)   1,813.0
HOME DEPOT INC    HDI QT        44,003.0     (1,878.0)   1,813.0
HOME DEPOT INC    HDUSD EU      44,003.0     (1,878.0)   1,813.0
HOME DEPOT INC    HD SW         44,003.0     (1,878.0)   1,813.0
HOME DEPOT INC    HDI GZ        44,003.0     (1,878.0)   1,813.0
HOME DEPOT INC    HD AV         44,003.0     (1,878.0)   1,813.0
HOME DEPOT-CED    HD AR         44,003.0     (1,878.0)   1,813.0
HP COMPANY-BDR    HPQB34 BZ     32,490.0     (1,837.0)  (5,263.0)
HP INC            HPQ TE        32,490.0     (1,837.0)  (5,263.0)
HP INC            HPQ US        32,490.0     (1,837.0)  (5,263.0)
HP INC            7HP TH        32,490.0     (1,837.0)  (5,263.0)
HP INC            7HP GR        32,490.0     (1,837.0)  (5,263.0)
HP INC            HPQ* MM       32,490.0     (1,837.0)  (5,263.0)
HP INC            HPQUSD SW     32,490.0     (1,837.0)  (5,263.0)
HP INC            HPQ AV        32,490.0     (1,837.0)  (5,263.0)
HP INC            HPQ CI        32,490.0     (1,837.0)  (5,263.0)
HP INC            HWP QT        32,490.0     (1,837.0)  (5,263.0)
HP INC            HPQCHF EU     32,490.0     (1,837.0)  (5,263.0)
HP INC            HPQUSD EU     32,490.0     (1,837.0)  (5,263.0)
HP INC            HPQ SW        32,490.0     (1,837.0)  (5,263.0)
HP INC            HPQEUR EU     32,490.0     (1,837.0)  (5,263.0)
HP INC            7HP GZ        32,490.0     (1,837.0)  (5,263.0)
IDEXX LABS        IDXX US        1,537.3         (9.2)    (116.3)
IDEXX LABS        IX1 GR         1,537.3         (9.2)    (116.3)
IDEXX LABS        IDXX TE        1,537.3         (9.2)    (116.3)
IDEXX LABS        IX1 QT         1,537.3         (9.2)    (116.3)
IDEXX LABS        IX1 TH         1,537.3         (9.2)    (116.3)
IDEXX LABS        IDXX AV        1,537.3         (9.2)    (116.3)
IDEXX LABS        IX1 GZ         1,537.3         (9.2)    (116.3)
INSEEGO CORP      INO TH           158.9        (33.3)      29.8
INSEEGO CORP      INO QT           158.9        (33.3)      29.8
INSEEGO CORP      INSGUSD EU       158.9        (33.3)      29.8
INSEEGO CORP      INSG US          158.9        (33.3)      29.8
INSEEGO CORP      INO GR           158.9        (33.3)      29.8
INSEEGO CORP      INSGEUR EU       158.9        (33.3)      29.8
IRONWOOD PHARMAC  I76 TH           332.0       (196.4)     146.9
IRONWOOD PHARMAC  IRWD US          332.0       (196.4)     146.9
IRONWOOD PHARMAC  I76 GR           332.0       (196.4)     146.9
IRONWOOD PHARMAC  IRWDEUR EU       332.0       (196.4)     146.9
IRONWOOD PHARMAC  I76 QT           332.0       (196.4)     146.9
ISRAMCO INC       ISRL US          114.8         (8.9)      (6.1)
ISRAMCO INC       IRM GR           114.8         (8.9)      (6.1)
ISRAMCO INC       ISRLEUR EU       114.8         (8.9)      (6.1)
JACK IN THE BOX   JACK US          828.9       (607.3)     (91.1)
JACK IN THE BOX   JBX GR           828.9       (607.3)     (91.1)
JACK IN THE BOX   JACK1EUR EU      828.9       (607.3)     (91.1)
JACK IN THE BOX   JBX GZ           828.9       (607.3)     (91.1)
JACK IN THE BOX   JBX QT           828.9       (607.3)     (91.1)
KODIAK SCIENCES   KOD US            17.1        (43.8)       6.9
L BRANDS INC      LTD GR         8,090.2       (865.6)   1,273.6
L BRANDS INC      LB US          8,090.2       (865.6)   1,273.6
L BRANDS INC      LTD TH         8,090.2       (865.6)   1,273.6
L BRANDS INC      LBUSD EU       8,090.2       (865.6)   1,273.6
L BRANDS INC      LBEUR EU       8,090.2       (865.6)   1,273.6
L BRANDS INC      LB* MM         8,090.2       (865.6)   1,273.6
L BRANDS INC      LTD QT         8,090.2       (865.6)   1,273.6
LAMB WESTON       LW-WUSD EU     3,052.5       (167.1)     437.8
LAMB WESTON       LW US          3,052.5       (167.1)     437.8
LAMB WESTON       0L5 GR         3,052.5       (167.1)     437.8
LAMB WESTON       LW-WEUR EU     3,052.5       (167.1)     437.8
LAMB WESTON       0L5 TH         3,052.5       (167.1)     437.8
LAMB WESTON       0L5 QT         3,052.5       (167.1)     437.8
LEE ENTERPRISES   LEE US           586.9        (26.1)       9.2
LENNOX INTL INC   LII US         1,817.2       (149.6)      80.9
LENNOX INTL INC   LXI GR         1,817.2       (149.6)      80.9
LENNOX INTL INC   LXI TH         1,817.2       (149.6)      80.9
LENNOX INTL INC   LII1USD EU     1,817.2       (149.6)      80.9
LENNOX INTL INC   LII1EUR EU     1,817.2       (149.6)      80.9
LEXICON PHARMACE  LX31 GR          310.2        (29.4)     129.9
LEXICON PHARMACE  LXRX US          310.2        (29.4)     129.9
LEXICON PHARMACE  LXRXUSD EU       310.2        (29.4)     129.9
LEXICON PHARMACE  LX31 QT          310.2        (29.4)     129.9
LEXICON PHARMACE  LXRXEUR EU       310.2        (29.4)     129.9
MCDONALDS - BDR   MCDC34 BZ     32,811.2     (6,258.4)   1,079.7
MCDONALDS CORP    MCD US        32,811.2     (6,258.4)   1,079.7
MCDONALDS CORP    MCD SW        32,811.2     (6,258.4)   1,079.7
MCDONALDS CORP    MDO GR        32,811.2     (6,258.4)   1,079.7
MCDONALDS CORP    MCD* MM       32,811.2     (6,258.4)   1,079.7
MCDONALDS CORP    MCD TE        32,811.2     (6,258.4)   1,079.7
MCDONALDS CORP    MDO TH        32,811.2     (6,258.4)   1,079.7
MCDONALDS CORP    MCDUSD SW     32,811.2     (6,258.4)   1,079.7
MCDONALDS CORP    MCD CI        32,811.2     (6,258.4)   1,079.7
MCDONALDS CORP    MDO QT        32,811.2     (6,258.4)   1,079.7
MCDONALDS CORP    MCDCHF EU     32,811.2     (6,258.4)   1,079.7
MCDONALDS CORP    MCDUSD EU     32,811.2     (6,258.4)   1,079.7
MCDONALDS CORP    MCDEUR EU     32,811.2     (6,258.4)   1,079.7
MCDONALDS CORP    MDO GZ        32,811.2     (6,258.4)   1,079.7
MCDONALDS CORP    MCD AV        32,811.2     (6,258.4)   1,079.7
MCDONALDS-CEDEAR  MCD AR        32,811.2     (6,258.4)   1,079.7
MDC PARTNERS-A    MDCA US        1,729.7       (120.7)    (181.7)
MEDICINES COMP    MDCO US          841.7        (22.3)     236.4
MEDICINES COMP    MZN GR           841.7        (22.3)     236.4
MEDICINES COMP    MZN QT           841.7        (22.3)     236.4
MEDICINES COMP    MZN TH           841.7        (22.3)     236.4
MEDICINES COMP    MDCOUSD EU       841.7        (22.3)     236.4
MEDICINES COMP    MZN GZ           841.7        (22.3)     236.4
MICHAELS COS INC  MIK US         2,339.0     (1,789.9)     400.0
MICHAELS COS INC  MIM GR         2,339.0     (1,789.9)     400.0
MOTOROLA SOLUTIO  MOT TE         9,409.0     (1,276.0)   1,176.0
MOTOROLA SOLUTIO  MSI US         9,409.0     (1,276.0)   1,176.0
MOTOROLA SOLUTIO  MTLA TH        9,409.0     (1,276.0)   1,176.0
MOTOROLA SOLUTIO  MSI1USD EU     9,409.0     (1,276.0)   1,176.0
MOTOROLA SOLUTIO  MTLA QT        9,409.0     (1,276.0)   1,176.0
MOTOROLA SOLUTIO  MTLA GR        9,409.0     (1,276.0)   1,176.0
MOTOROLA SOLUTIO  MSI1EUR EU     9,409.0     (1,276.0)   1,176.0
MOTOROLA SOLUTIO  MTLA GZ        9,409.0     (1,276.0)   1,176.0
MSCI INC          MSCI US        3,388.0       (166.5)     626.1
MSCI INC          3HM GR         3,388.0       (166.5)     626.1
MSCI INC          3HM QT         3,388.0       (166.5)     626.1
MSG NETWORKS- A   MSGN US          830.4       (562.0)     204.8
MSG NETWORKS- A   MSGNEUR EU       830.4       (562.0)     204.8
MSG NETWORKS- A   1M4 QT           830.4       (562.0)     204.8
MSG NETWORKS- A   1M4 GR           830.4       (562.0)     204.8
NATHANS FAMOUS    NATH US           91.2        (71.6)      70.7
NATHANS FAMOUS    NFA GR            91.2        (71.6)      70.7
NATIONAL CINEMED  NCMI US        1,141.8        (90.4)      89.4
NATIONAL CINEMED  XWM GR         1,141.8        (90.4)      89.4
NATIONAL CINEMED  NCMIEUR EU     1,141.8        (90.4)      89.4
NAVISTAR INTL     IHR TH         7,230.0     (3,926.0)   1,329.0
NAVISTAR INTL     IHR GR         7,230.0     (3,926.0)   1,329.0
NAVISTAR INTL     NAV US         7,230.0     (3,926.0)   1,329.0
NAVISTAR INTL     NAVEUR EU      7,230.0     (3,926.0)   1,329.0
NAVISTAR INTL     NAVUSD EU      7,230.0     (3,926.0)   1,329.0
NAVISTAR INTL     IHR QT         7,230.0     (3,926.0)   1,329.0
NAVISTAR INTL     IHR GZ         7,230.0     (3,926.0)   1,329.0
NEW ENG RLTY-LP   NEN US           250.0        (36.1)       -
NII HOLDINGS INC  NJJA TH        1,039.6       (187.0)     203.5
NII HOLDINGS INC  NJJA QT        1,039.6       (187.0)     203.5
NII HOLDINGS INC  NIHDEUR EU     1,039.6       (187.0)     203.5
NII HOLDINGS INC  NIHD US        1,039.6       (187.0)     203.5
NII HOLDINGS INC  NJJA GR        1,039.6       (187.0)     203.5
NRG ENERGY        NRA GR        10,628.0     (1,215.0)   1,202.0
NRG ENERGY        NRA TH        10,628.0     (1,215.0)   1,202.0
NRG ENERGY        NRG US        10,628.0     (1,215.0)   1,202.0
NRG ENERGY        NRG1USD EU    10,628.0     (1,215.0)   1,202.0
NRG ENERGY        NRA QT        10,628.0     (1,215.0)   1,202.0
NRG ENERGY        NRGEUR EU     10,628.0     (1,215.0)   1,202.0
OMEROS CORP       OMER US           95.9       (100.2)      52.5
OMEROS CORP       3O8 GR            95.9       (100.2)      52.5
OMEROS CORP       OMERUSD EU        95.9       (100.2)      52.5
OMEROS CORP       3O8 TH            95.9       (100.2)      52.5
OMEROS CORP       OMEREUR EU        95.9       (100.2)      52.5
ONDAS HOLDINGS I  ONDS US            1.2         (9.9)      (9.8)
OPTIVA INC        OPT CN           123.4        (24.8)      15.7
OPTIVA INC        RKNEF US         123.4        (24.8)      15.7
OPTIVA INC        RE6 GR           123.4        (24.8)      15.7
OPTIVA INC        3230510Q EU      123.4        (24.8)      15.7
OPTIVA INC        RKNEUR EU        123.4        (24.8)      15.7
PAPA JOHN'S INTL  PZZA US          570.9       (296.7)       7.1
PAPA JOHN'S INTL  PP1 GR           570.9       (296.7)       7.1
PAPA JOHN'S INTL  PZZAEUR EU       570.9       (296.7)       7.1
PHILIP MORRIS IN  PM1 EU        39,801.0    (10,739.0)   2,251.0
PHILIP MORRIS IN  4I1 GR        39,801.0    (10,739.0)   2,251.0
PHILIP MORRIS IN  PM US         39,801.0    (10,739.0)   2,251.0
PHILIP MORRIS IN  PM1CHF EU     39,801.0    (10,739.0)   2,251.0
PHILIP MORRIS IN  PM1 TE        39,801.0    (10,739.0)   2,251.0
PHILIP MORRIS IN  4I1 TH        39,801.0    (10,739.0)   2,251.0
PHILIP MORRIS IN  PM1EUR EU     39,801.0    (10,739.0)   2,251.0
PHILIP MORRIS IN  PMI SW        39,801.0    (10,739.0)   2,251.0
PHILIP MORRIS IN  PMOR AV       39,801.0    (10,739.0)   2,251.0
PHILIP MORRIS IN  4I1 QT        39,801.0    (10,739.0)   2,251.0
PHILIP MORRIS IN  PMI1 IX       39,801.0    (10,739.0)   2,251.0
PHILIP MORRIS IN  PMI EB        39,801.0    (10,739.0)   2,251.0
PHILIP MORRIS IN  4I1 GZ        39,801.0    (10,739.0)   2,251.0
PLANET FITNESS-A  PLNT1USD EU    1,353.4       (382.8)     257.1
PLANET FITNESS-A  PLNT US        1,353.4       (382.8)     257.1
PLANET FITNESS-A  3PL TH         1,353.4       (382.8)     257.1
PLANET FITNESS-A  3PL GR         1,353.4       (382.8)     257.1
PLANET FITNESS-A  PLNT1EUR EU    1,353.4       (382.8)     257.1
PLANET FITNESS-A  3PL QT         1,353.4       (382.8)     257.1
PRIORITY TECHNOL  PRTHU US         327.3        (82.4)      24.0
PRIORITY TECHNOL  PRTH US          327.3        (82.4)      24.0
QUEBECOR INC-A    QBR/A CN       9,101.7       (226.6)  (1,081.3)
QUEBECOR INC-B    QB3 GR         9,101.7       (226.6)  (1,081.3)
QUEBECOR INC-B    QBCRF US       9,101.7       (226.6)  (1,081.3)
QUEBECOR INC-B    QBR/B CN       9,101.7       (226.6)  (1,081.3)
REATA PHARMACE-A  RETA US          345.2       (420.3)     317.0
REATA PHARMACE-A  2R3 GR           345.2       (420.3)     317.0
REATA PHARMACE-A  RETAEUR EU       345.2       (420.3)     317.0
RECRO PHARMA INC  RAH GR           155.5        (19.5)      42.1
RECRO PHARMA INC  REPH US          155.5        (19.5)      42.1
REPLIGEN CORP     RGEN US          770.8        (15.6)     137.4
REPLIGEN CORP     RGENUSD EU       770.8        (15.6)     137.4
REPLIGEN CORP     RGN GR           770.8        (15.6)     137.4
REPLIGEN CORP     RGN TH           770.8        (15.6)     137.4
REPLIGEN CORP     RGN QT           770.8        (15.6)     137.4
REPLIGEN CORP     RGENEUR EU       770.8        (15.6)     137.4
REPLIGEN CORP     RGN GZ           770.8        (15.6)     137.4
RESOLUTE ENERGY   REN US           897.8        (94.8)    (193.8)
RESOLUTE ENERGY   R21 GR           897.8        (94.8)    (193.8)
RESOLUTE ENERGY   R21 TH           897.8        (94.8)    (193.8)
RESOLUTE ENERGY   R21A QT          897.8        (94.8)    (193.8)
RESOLUTE ENERGY   RENEUR EU        897.8        (94.8)    (193.8)
RESVERLOGIX CORP  RVX CN            12.6       (155.8)     (69.1)
REVLON INC-A      RVL1 GR        3,188.3       (988.2)      45.7
REVLON INC-A      REV US         3,188.3       (988.2)      45.7
REVLON INC-A      REVEUR EU      3,188.3       (988.2)      45.7
REVLON INC-A      RVL1 TH        3,188.3       (988.2)      45.7
RIMINI STREET IN  RMNI US           81.5       (152.2)    (124.2)
ROSETTA STONE IN  RS8 TH           191.5         (9.1)     (68.2)
ROSETTA STONE IN  RS8 GR           191.5         (9.1)     (68.2)
ROSETTA STONE IN  RST US           191.5         (9.1)     (68.2)
ROSETTA STONE IN  RST1EUR EU       191.5         (9.1)     (68.2)
RR DONNELLEY & S  DLLN TH        3,640.8       (245.4)     548.8
RR DONNELLEY & S  RRD US         3,640.8       (245.4)     548.8
RR DONNELLEY & S  DLLN GR        3,640.8       (245.4)     548.8
RR DONNELLEY & S  RRDEUR EU      3,640.8       (245.4)     548.8
SALLY BEAUTY HOL  S7V GR         2,144.6       (214.7)     733.2
SALLY BEAUTY HOL  SBH US         2,144.6       (214.7)     733.2
SALLY BEAUTY HOL  SBHEUR EU      2,144.6       (214.7)     733.2
SANCHEZ ENERGY C  SN* MM         2,931.8        (80.0)     (37.1)
SBA COMM CORP     4SB GR         7,213.7     (3,376.8)    (832.4)
SBA COMM CORP     SBAC US        7,213.7     (3,376.8)    (832.4)
SBA COMM CORP     SBACUSD EU     7,213.7     (3,376.8)    (832.4)
SBA COMM CORP     SBJ TH         7,213.7     (3,376.8)    (832.4)
SBA COMM CORP     SBACEUR EU     7,213.7     (3,376.8)    (832.4)
SBA COMM CORP     4SB GZ         7,213.7     (3,376.8)    (832.4)
SCIENTIFIC GAMES  SGMS US        7,717.8     (2,463.2)     621.0
SCIENTIFIC GAMES  SGMSUSD EU     7,717.8     (2,463.2)     621.0
SCIENTIFIC GAMES  TJW GR         7,717.8     (2,463.2)     621.0
SCIENTIFIC GAMES  TJW TH         7,717.8     (2,463.2)     621.0
SCIENTIFIC GAMES  TJW GZ         7,717.8     (2,463.2)     621.0
SEALED AIR CORP   SDA GR         5,050.2       (348.6)      66.2
SEALED AIR CORP   SEE US         5,050.2       (348.6)      66.2
SEALED AIR CORP   SEE1EUR EU     5,050.2       (348.6)      66.2
SEALED AIR CORP   SDA TH         5,050.2       (348.6)      66.2
SEALED AIR CORP   SDA QT         5,050.2       (348.6)      66.2
SERES THERAPEUTI  MCRB1EUR EU      109.0        (30.6)      40.4
SERES THERAPEUTI  1S9 GR           109.0        (30.6)      40.4
SERES THERAPEUTI  MCRB US          109.0        (30.6)      40.4
SHELL MIDSTREAM   49M QT         1,913.5       (257.0)     231.4
SHELL MIDSTREAM   49M GR         1,913.5       (257.0)     231.4
SHELL MIDSTREAM   49M TH         1,913.5       (257.0)     231.4
SHELL MIDSTREAM   SHLX US        1,913.5       (257.0)     231.4
SI-BONE INC       2K3 GR            28.4        (20.9)      15.9
SI-BONE INC       2K3 GZ            28.4        (20.9)      15.9
SI-BONE INC       SIBN US           28.4        (20.9)      15.9
SINO UNITED WORL  SUIC US            0.1         (0.1)      (0.1)
SIRIUS XM HOLDIN  RDO GR         8,172.7     (1,816.9)  (2,324.4)
SIRIUS XM HOLDIN  RDO TH         8,172.7     (1,816.9)  (2,324.4)
SIRIUS XM HOLDIN  SIRIUSD EU     8,172.7     (1,816.9)  (2,324.4)
SIRIUS XM HOLDIN  SIRI TE        8,172.7     (1,816.9)  (2,324.4)
SIRIUS XM HOLDIN  RDO QT         8,172.7     (1,816.9)  (2,324.4)
SIRIUS XM HOLDIN  SIRI US        8,172.7     (1,816.9)  (2,324.4)
SIRIUS XM HOLDIN  SIRIEUR EU     8,172.7     (1,816.9)  (2,324.4)
SIRIUS XM HOLDIN  RDO GZ         8,172.7     (1,816.9)  (2,324.4)
SIRIUS XM HOLDIN  SIRI AV        8,172.7     (1,816.9)  (2,324.4)
SIX FLAGS ENTERT  6FE GR         2,517.3       (117.8)    (126.4)
SIX FLAGS ENTERT  SIX US         2,517.3       (117.8)    (126.4)
SIX FLAGS ENTERT  SIXEUR EU      2,517.3       (117.8)    (126.4)
SLEEP NUMBER COR  SL2 GR           470.1       (109.6)    (337.8)
SLEEP NUMBER COR  SNBR US          470.1       (109.6)    (337.8)
SLEEP NUMBER COR  SNBREUR EU       470.1       (109.6)    (337.8)
STARBUCKS CORP    SRB GR        19,981.3     (2,878.8)   2,248.8
STARBUCKS CORP    SRB TH        19,981.3     (2,878.8)   2,248.8
STARBUCKS CORP    SBUX* MM      19,981.3     (2,878.8)   2,248.8
STARBUCKS CORP    SBUX US       19,981.3     (2,878.8)   2,248.8
STARBUCKS CORP    SBUX IM       19,981.3     (2,878.8)   2,248.8
STARBUCKS CORP    SBUX PE       19,981.3     (2,878.8)   2,248.8
STARBUCKS CORP    SBUXUSD SW    19,981.3     (2,878.8)   2,248.8
STARBUCKS CORP    SBUXUSD EU    19,981.3     (2,878.8)   2,248.8
STARBUCKS CORP    SBUX CI       19,981.3     (2,878.8)   2,248.8
STARBUCKS CORP    SRB QT        19,981.3     (2,878.8)   2,248.8
STARBUCKS CORP    SBUXCHF EU    19,981.3     (2,878.8)   2,248.8
STARBUCKS CORP    SBUX SW       19,981.3     (2,878.8)   2,248.8
STARBUCKS CORP    SRB GZ        19,981.3     (2,878.8)   2,248.8
STARBUCKS CORP    SBUX AV       19,981.3     (2,878.8)   2,248.8
STARBUCKS CORP    SBUXEUR EU    19,981.3     (2,878.8)   2,248.8
STARBUCKS CORP    SBUX TE       19,981.3     (2,878.8)   2,248.8
STARBUCKS-BDR     SBUB34 BZ     19,981.3     (2,878.8)   2,248.8
STEALTH BIOTHERA  MITO US            7.2        (79.9)     (18.7)
SUNPOWER CORP     S9P2 GR        2,352.6       (149.9)     368.8
SUNPOWER CORP     SPWR US        2,352.6       (149.9)     368.8
SUNPOWER CORP     S9P2 TH        2,352.6       (149.9)     368.8
SUNPOWER CORP     SPWREUR EU     2,352.6       (149.9)     368.8
SUNPOWER CORP     SPWRUSD EU     2,352.6       (149.9)     368.8
SUNPOWER CORP     S9P2 QT        2,352.6       (149.9)     368.8
TAUBMAN CENTERS   TU8 GR         4,344.1       (300.1)       -
TAUBMAN CENTERS   TCO US         4,344.1       (300.1)       -
TOWN SPORTS INTE  CLUB US          261.9        (75.4)     (16.8)
TRANSDIGM GROUP   TDG US        12,389.3     (1,666.9)   2,975.4
TRANSDIGM GROUP   T7D GR        12,389.3     (1,666.9)   2,975.4
TRANSDIGM GROUP   T7D TH        12,389.3     (1,666.9)   2,975.4
TRANSDIGM GROUP   TDGUSD EU     12,389.3     (1,666.9)   2,975.4
TRANSDIGM GROUP   TDGEUR EU     12,389.3     (1,666.9)   2,975.4
TRANSDIGM GROUP   T7D QT        12,389.3     (1,666.9)   2,975.4
TRIUMPH GROUP     TG7 GR         3,330.5       (276.5)     421.7
TRIUMPH GROUP     TGI US         3,330.5       (276.5)     421.7
TRIUMPH GROUP     TGIEUR EU      3,330.5       (276.5)     421.7
TRULIEVE CANNABI  TRUL CN            0.1         (0.2)      (0.2)
TRULIEVE CANNABI  TCNNF US           0.1         (0.2)      (0.2)
TUPPERWARE BRAND  TUP GR         1,308.8       (235.2)    (138.5)
TUPPERWARE BRAND  TUP US         1,308.8       (235.2)    (138.5)
TUPPERWARE BRAND  TUP1USD EU     1,308.8       (235.2)    (138.5)
TUPPERWARE BRAND  TUP QT         1,308.8       (235.2)    (138.5)
TUPPERWARE BRAND  TUP GZ         1,308.8       (235.2)    (138.5)
TUPPERWARE BRAND  TUP TH         1,308.8       (235.2)    (138.5)
TUPPERWARE BRAND  TUP1EUR EU     1,308.8       (235.2)    (138.5)
UNISYS CORP       USY1 TH        2,457.6     (1,299.6)     378.1
UNISYS CORP       USY1 GR        2,457.6     (1,299.6)     378.1
UNISYS CORP       UIS US         2,457.6     (1,299.6)     378.1
UNISYS CORP       UIS1 SW        2,457.6     (1,299.6)     378.1
UNISYS CORP       UISEUR EU      2,457.6     (1,299.6)     378.1
UNISYS CORP       UISCHF EU      2,457.6     (1,299.6)     378.1
UNISYS CORP       UIS EU         2,457.6     (1,299.6)     378.1
UNISYS CORP       USY1 GZ        2,457.6     (1,299.6)     378.1
UNISYS CORP       USY1 QT        2,457.6     (1,299.6)     378.1
UNITI GROUP INC   CSALUSD EU     4,570.8     (1,319.4)       -
UNITI GROUP INC   UNIT US        4,570.8     (1,319.4)       -
UNITI GROUP INC   8XC GR         4,570.8     (1,319.4)       -
UNITI GROUP INC   8XC TH         4,570.8     (1,319.4)       -
VALVOLINE INC     VVVUSD EU      1,832.0       (343.0)     288.0
VALVOLINE INC     VVV US         1,832.0       (343.0)     288.0
VALVOLINE INC     0V4 GR         1,832.0       (343.0)     288.0
VALVOLINE INC     0V4 TH         1,832.0       (343.0)     288.0
VALVOLINE INC     VVVEUR EU      1,832.0       (343.0)     288.0
VALVOLINE INC     0V4 QT         1,832.0       (343.0)     288.0
VANTAGE DRILL-UT  VTGGF US       1,033.3        (12.5)     222.0
VECTOR GROUP LTD  VGR US         1,346.9       (472.4)     137.6
VECTOR GROUP LTD  VGR GR         1,346.9       (472.4)     137.6
VECTOR GROUP LTD  VGREUR EU      1,346.9       (472.4)     137.6
VECTOR GROUP LTD  VGRUSD EU      1,346.9       (472.4)     137.6
VECTOR GROUP LTD  VGR QT         1,346.9       (472.4)     137.6
VERISIGN INC      VRS GR         1,914.5     (1,385.5)     369.4
VERISIGN INC      VRSN US        1,914.5     (1,385.5)     369.4
VERISIGN INC      VRS TH         1,914.5     (1,385.5)     369.4
VERISIGN INC      VRSNUSD EU     1,914.5     (1,385.5)     369.4
VERISIGN INC      VRS QT         1,914.5     (1,385.5)     369.4
VERISIGN INC      VRSNEUR EU     1,914.5     (1,385.5)     369.4
VERISIGN INC      VRS GZ         1,914.5     (1,385.5)     369.4
W&T OFFSHORE INC  UWV GR           848.9       (324.8)      39.9
W&T OFFSHORE INC  WTI US           848.9       (324.8)      39.9
W&T OFFSHORE INC  WTI1EUR EU       848.9       (324.8)      39.9
WAYFAIR INC- A    W US           1,890.9       (330.7)     116.7
WAYFAIR INC- A    1WF GR         1,890.9       (330.7)     116.7
WAYFAIR INC- A    WEUR EU        1,890.9       (330.7)     116.7
WAYFAIR INC- A    1WF QT         1,890.9       (330.7)     116.7
WEIGHT WATCHERS   WW6 GR         1,414.5       (805.0)      25.1
WEIGHT WATCHERS   WTW US         1,414.5       (805.0)      25.1
WEIGHT WATCHERS   WTWUSD EU      1,414.5       (805.0)      25.1
WEIGHT WATCHERS   WTW AV         1,414.5       (805.0)      25.1
WEIGHT WATCHERS   WTWEUR EU      1,414.5       (805.0)      25.1
WEIGHT WATCHERS   WW6 QT         1,414.5       (805.0)      25.1
WEIGHT WATCHERS   WW6 TH         1,414.5       (805.0)      25.1
WEIGHT WATCHERS   WW6 GZ         1,414.5       (805.0)      25.1
WESTERN UNIO-BDR  WUNI34 BZ      8,996.8       (309.8)    (645.5)
WESTERN UNION     W3U TH         8,996.8       (309.8)    (645.5)
WESTERN UNION     W3U GR         8,996.8       (309.8)    (645.5)
WESTERN UNION     WU US          8,996.8       (309.8)    (645.5)
WESTERN UNION     WUUSD EU       8,996.8       (309.8)    (645.5)
WESTERN UNION     W3U QT         8,996.8       (309.8)    (645.5)
WESTERN UNION     WUEUR EU       8,996.8       (309.8)    (645.5)
WESTERN UNION     W3U GZ         8,996.8       (309.8)    (645.5)
WIDEOPENWEST INC  WOW US         2,250.8       (399.3)     (68.5)
WIDEOPENWEST INC  WU5 QT         2,250.8       (399.3)     (68.5)
WIDEOPENWEST INC  WOW1EUR EU     2,250.8       (399.3)     (68.5)
WIDEOPENWEST INC  WU5 GR         2,250.8       (399.3)     (68.5)
WINGSTOP INC      WING1EUR EU      139.7       (224.8)       3.4
WINGSTOP INC      WING US          139.7       (224.8)       3.4
WINGSTOP INC      EWG GR           139.7       (224.8)       3.4
WINMARK CORP      WINA US           46.7         (4.8)      11.8
WINMARK CORP      GBZ GR            46.7         (4.8)      11.8
WORKIVA INC       WK US            231.1         (9.7)     (14.4)
WORKIVA INC       0WKA GR          231.1         (9.7)     (14.4)
WORKIVA INC       WKEUR EU         231.1         (9.7)     (14.4)
WYNDHAM DESTINAT  WD5 TH         7,158.0       (569.0)     283.0
WYNDHAM DESTINAT  WD5 GR         7,158.0       (569.0)     283.0
WYNDHAM DESTINAT  WYND US        7,158.0       (569.0)     283.0
WYNDHAM DESTINAT  WYNUSD EU      7,158.0       (569.0)     283.0
WYNDHAM DESTINAT  WD5 QT         7,158.0       (569.0)     283.0
WYNDHAM DESTINAT  WYNEUR EU      7,158.0       (569.0)     283.0
YELLOW PAGES LTD  Y CN             442.4       (119.2)      40.4
YRC WORLDWIDE IN  YEL1 GR        1,617.1       (301.2)     168.5
YRC WORLDWIDE IN  YRCW US        1,617.1       (301.2)     168.5
YRC WORLDWIDE IN  YRCWUSD EU     1,617.1       (301.2)     168.5
YRC WORLDWIDE IN  YRCWEUR EU     1,617.1       (301.2)     168.5
YRC WORLDWIDE IN  YEL1 QT        1,617.1       (301.2)     168.5
YRC WORLDWIDE IN  YEL1 TH        1,617.1       (301.2)     168.5
YUM! BRANDS INC   TGR TH         4,130.0     (7,926.0)     (94.0)
YUM! BRANDS INC   TGR GR         4,130.0     (7,926.0)     (94.0)
YUM! BRANDS INC   YUM US         4,130.0     (7,926.0)     (94.0)
YUM! BRANDS INC   YUM* MM        4,130.0     (7,926.0)     (94.0)
YUM! BRANDS INC   YUMUSD SW      4,130.0     (7,926.0)     (94.0)
YUM! BRANDS INC   YUMUSD EU      4,130.0     (7,926.0)     (94.0)
YUM! BRANDS INC   YUMEUR EU      4,130.0     (7,926.0)     (94.0)
YUM! BRANDS INC   TGR QT         4,130.0     (7,926.0)     (94.0)
YUM! BRANDS INC   YUM SW         4,130.0     (7,926.0)     (94.0)
YUM! BRANDS INC   TGR GZ         4,130.0     (7,926.0)     (94.0)



                            *********

Monday's edition of the TCR delivers a list of indicative prices
for bond issues that reportedly trade well below par.  Prices are
obtained by TCR editors from a variety of outside sources during
the prior week we think are reliable.  Those sources may not,
however, be complete or accurate.  The Monday Bond Pricing table
is compiled on the Friday prior to publication.  Prices reported
are not intended to reflect actual trades.  Prices for actual
trades are probably different.  Our objective is to share
information, not make markets in publicly traded securities.
Nothing in the TCR constitutes an offer or solicitation to buy or
sell any security of any kind.  It is likely that some entity
affiliated with a TCR editor holds some position in the issuers
public debt and equity securities about which we report.

Each Tuesday edition of the TCR contains a list of companies with
insolvent balance sheets whose shares trade higher than $3 per
share in public markets.  At first glance, this list may look like
the definitive compilation of stocks that are ideal to sell short.
Don't be fooled.  Assets, for example, reported at historical cost
net of depreciation may understate the true value of a firm's
assets.  A company may establish reserves on its balance sheet for
liabilities that may never materialize.  The prices at which
equity securities trade in public market are determined by more
than a balance sheet solvency test.

On Thursdays, the TCR delivers a list of recently filed
Chapter 11 cases involving less than $1,000,000 in assets and
liabilities delivered to nation's bankruptcy courts.  The list
includes links to freely downloadable images of these small-dollar
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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
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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
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                   *** End of Transmission ***