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

              Wednesday, August 26, 2020, Vol. 24, No. 238

                            Headlines

1005 LLC: Seeks to Hire Hall Estill as Attorney
4433 FLORIN: Hires Marcus & Millichap as Real Estate Broker
7171 BOWLING: Hires Marcus & Millichap as Real Estate Broker
ADVANZEON SOLUTIONS: Incurs $1.37-Mil. Net Loss in Second Quarter
AGD SYSTEMS: Seeks to Hire Brian K. McMahon as Legal Counsel

AKCEL CONSTRUCTION: Hires Strombeck Consulting as Accountant
ALPHA GUARDIAN: Court Confirms Chapter 11 Reorganization Plan
ASHBURY HOLDINGS: Hires Wharton Aldhizer as Counsel
BLANK ACQUISITION: Case Summary & 20 Largest Unsecured Creditors
CARNIVAL CORP: Moody's Lowers CFR to B1, Outlook Negative

CHESAPEAKE ENERGY: Committee Hires Norton Rose as Co-Counsel
CHESAPEAKE ENERGY: Committee Hires Norton Rose as Co-Counsel
CITCO ENTERPRISES: Case Summary & 19 Unsecured Creditors
CLAY RIVERVIEW: Seeks to Hire Xian Feng Zou as Legal Counsel
CRESTVIEW HOSPITALITY: Hires Wilson Harrell as Counsel

CYTODYN INC: David Welch Won't Seek Re-election to Board
DANIEL T. LEE: Seeks to Hire Sohn & Song as Accountant
DECIPHERST INC: Seeks Approval to Hire CBG Law Group as Counsel
DELMAR PHARMACEUTICALS: Launches $19.6 Million Private Placement
DYNATRACE INC: S&P Upgrades ICR to 'BB-'; Outlook Stable

ECO BUILDING: Seeks Court Approval to Hire Bankruptcy Attorney
EKSO BIONICS: Secures $2 Million Loan from Pacific Western
ELLSWORTH APARTMENTS: S&P Cuts 2016 Bond Ratings to 'CCC (sf)'
EP ENERGY: Taps PwC to Provide Accounting, Tax Compliance Services
EXELA TECHNOLOGIES: Incurs $48.7-Mil. Net Loss in Second Quarter

EXTRACTION OIL: Seeks Approval to Hire PwC as Auditor
FAITH CATHEDRAL: Case Summary & 5 Unsecured Creditors
FLUSHING LANDMARK: Taps Weinberg Gross as Legal Counsel
GARTNER INC: S&P Alters Outlook to Stable, Affirms 'BB' ICR
GAUCHO GROUP: Reports $1.64 Million Net Loss in Second Quarter

GENWORTH FINANCIAL: S&P Keeps 'B-' ICR on CreditWatch Negative
GETTY IMAGES: S&P Affirms 'B-' ICR on Adequate Liquidity, Cost Cuts
GLOBAL EAGLE: Mgt. Says Going Concern Doubt Not Yet Alleviated
GTT COMMUNICATIONS: Receives NYSE Notice Over Delayed Form 10-Q
HAJJAR BUSINESS: May Use Cash Collateral Thru Nov. 10

HARTMAN SHORT TERM: Has $1.9M Net Income for March 31 Quarter
HOPEDALE MINING: Committee Seeks to Hire Barber Law as Counsel
HOPEDALE MINING: Committee Seeks to Hire Foley & Lardner as Counsel
HOPEDALE MINING: Committee Taps B. Riley as Financial Advisor
HORNBECK OFFSHORE: Chapter 11 Cases Cast Going Concern Doubt

IFRESH INC: Posts $3.60 Million Net Income in First Quarter
INSPIREMD INC: Hikes CFO's Monthly Base Salary to NIS 86,000
INT'L STEM CELL: Has $373,000 Net Loss for Quarter Ended March 31
INTELLIGENT PACKAGING: S&P Assigns 'B' ICR; Outlook Stable
INTELSAT SA: Committee Taps Donlin Recano as Information Agent

INTERPACE BIOSCIENCES: Delays Form 10-Q Citing Audit Investigation
J.JILL INC: COVID-19 Pandemic Has Led to Going Concern Doubt
JAKKS PACIFIC: Has $23.3M Net Loss for the Quarter Ended June 30
JASON INDUSTRIES: COVID-19 Pandemic Casts Going Concern Doubt
JUST ENERGY GROUP: Ernst & Young LLP Raises Going Concern Doubt

KAYA HOLDINGS: Incurs $1.43 Million Net Loss in Second Quarter
KEHE DISTRIBUTORS: S&P Alters Outlook to Positive, Affirms 'B' ICR
LA PROPERTY: Seeks to Hire Gordon Law Firm as Counsel
LAFAYETTE AUTO: Hires Scura Wigfield as Counsel
LASALLE, IL: S&P Lowers Long-Term Rating on GO Bonds to 'BB+'

LONESTAR RESOURCES: Receives Noncompliance Notice from Nasdaq
LUCKY STAR-DEER: Seeks to Hire Weinberg Gross as Legal Counsel
M9 DEFENSE: Seeks to Hire CBG Law Group as Legal Counsel
MDI CREATIVE: Case Summary & 19 Unsecured Creditors
MELISSAS' GOLF: Seeks to Hire Buddy D. Ford as Legal Counsel

MONTEVERDE RANCH: Hires Mel Wilson as Real Estate Broker
NCL CORP: Moody's Lowers CFR to B2, Outlook Negative
NOBLE CORP: Seeks Approval to Hire Skadden Arps as Legal Counsel
NORTHERN OIL: Posts $903 Million Net Loss in Second Quarter
NORTHERN OIL: Stockholders Approve Reverse Split of Common Stock

NORTHERN OIL: To Issue $5M Common Stock in Exchange for Notes
NORTHWEST CHILD: Seeks to Hire Bennett Guthrie as Legal Counsel
NORTHWEST HARDWOODS: S&P Cuts ICR to SD on Skipped Interest Payment
OCEAN POWER: Incurs $10.4 Million Net Loss in Fiscal 2020
OCEAN POWER: Regains Compliance with Nasdaq Listing Requirement

OUTDOOR HOME: S&P Alters Outlook to Stable, Affirms 'B' ICR
PARK-OHIO INDUSTRIES: S&P Affirms 'B' ICR, Outlook Negative
PHARMAGREEN BIOTECH: Hires Thomas E. Crowe as Counsel
POET TECHNOLOGIES: Incurs $6.2 Million Net Loss in 2nd Quarter
PURDUE PHARMA: Hires HealthPlan Data as Data Consultant

RAIN CARBON: S&P Alters Outlook to Negative, Affirms 'B+' ICR
RAYNOR SHINE: Seeks to Hire Moss Krusick as Accountant
REMINGTON OUTDOOR: Panel Taps AlixPartners as Financial Advisor
RIVER TO VALLEY: Seeks to Hire Krekeler Strother as Legal Counsel
RLCH INC: Case Summary & 3 Unsecured Creditors

ROYAL CARRIBEAN: Moody's Lowers CFR to B1, Outlook Negative
RV RENTALS: Seeks to Hire Ting Wimberly as Accountant
SCOTTS HOOK: Case Summary & 16 Unsecured Creditors
SHENGSHI ELEVATOR: Involuntary Chapter 11 Case Summary
SLIM DOLLAR: Case Summary & 3 Unsecured Creditors

STEIN MART: Seeks to Hire Clear Thinking as Financial Advisor
STEIN MART: Seeks to Hire Fisher Tousey as Conflict Counsel
STEIN MART: Seeks to Hire Ordinary Course Professionals
STEIN MART: Seeks to Hire Stretto as Claims and Noticing Agent
TEREX CORP: Moody's Cuts Rating on Unsec. Notes to B3, Outlook Neg.

TNT CRANE: Case Summary & 30 Largest Unsecured Creditors
TOTAL OILFIELD: Hires Carrillo Law as Special Counsel
US FOODS: Moody's Alters Outlook on B2 CFR to Stable
VICTORIA TOWERS: Taps Weinberg Gross as Legal Counsel
VIKING CRUISES: Moody's Cuts CFR & Senior Secured Rating to B3

WEWORK COMPANIES: S&P Affirms 'CCC+' ICR; Outlook Negative
YUNHONG CTI: Incurs $1.46 Million Net Loss in Second Quarter

                            *********

1005 LLC: Seeks to Hire Hall Estill as Attorney
-----------------------------------------------
1005, LLC, seeks authority from the U.S. Bankruptcy Court for the
Western District of Oklahoma to employ Hall Estill Hardwick Gable
Golden & Nelson, P.C., as attorney to the Debtor.

1005, LLC requires Hall Estill to assist the Debtor and provide
legal services to the Debtor.

Hall Estill will be paid at these hourly rates:

     Larry G. Ball, Shareholder               $420
     Tami J. Hines, Associate                 $250

Prior to the petition date, Hall Estill received from the Debtor
the amount of $14,000.

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

Larry G. Ball, partner of Hall Estill Hardwick Gable Golden &
Nelson, P.C., 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.

Hall Estill can be reached at:

     Larry G. Ball, Esq.
     Tami J. Hines, Esq.
     HALL ESTILL HARDWICK
     GABLE GOLDEN & NELSON, P.C.
     100 North Broadway, Suite 2900
     Oklahoma City, OK 73102-8865
     Tel: (405) 553-2828
     Fax: (405) 553-2855

                         About 1005 LLC

1005, LLC, based in Oklahoma City, OK, filed a Chapter 11 petition
(Bankr. W.D. Okla. Case No. 20-12631) on Aug. 7, 2020.  In the
petition signed by Amir M. Farzaneh, owner and manager, the Debtor
was estimated to have $1 million to $10 million in both assets and
liabilities.  Hall Estill Hardwick Gable Golden & Nelson, P.C.,
serves as bankruptcy counsel to the Debtor.




4433 FLORIN: Hires Marcus & Millichap as Real Estate Broker
-----------------------------------------------------------
4433 Florin Road, LLC, seeks authority from the U.S. Bankruptcy
Court for the Central District of California to employ Marcus &
Millichap, as real estate broker to the Debtor.

4433 Florin requires Marcus & Millichap to market and sell the
Debtor's real properties located at 4433 Florin Road, Sacramento,
California 95823, and 7171 Bowling Drive, Sacramento, CA 95823.

Marcus & Millichap will be paid a commission of 5% of the purchase
price.

Ruslan Moroz, partner of Marcus & Millichap, 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.

Marcus & Millichap can be reached at:

     Ruslan Moroz
     Marcus & Millichap
     3741 Douglas Blvd., Suite 200
     Roseville, CA 95661
     Tel: (916) 724-1310

              About 4433 Florin Road, LLC

4433 Florin Road, LLC, based in Sherman Oaks, CA, filed a Chapter
11 petition (Bankr. C.D. Cal. Case No. _20-11047) on June 11, 2020.
The Hon. Victoria S. Kaufman presides over the case. G&B LAW, LLP,
serves as bankruptcy counsel.

In its petition, the Debtor estimated $1 million to $10 million in
both assets and liabilities. The petition was signed by Sorour
Karrouby, member.



7171 BOWLING: Hires Marcus & Millichap as Real Estate Broker
------------------------------------------------------------
7171 Bowling Drive, LLC, seeks authority from the U.S. Bankruptcy
Court for the Central District of California to employ Marcus &
Millichap, as real estate broker to the Debtor.

7171 Bowling requires Marcus & Millichap to market and sell the
Debtor's real properties located at 4433 Florin Road, Sacramento,
California 95823, and 7171 Bowling Drive, Sacramento, CA 95823.

Marcus & Millichap will be paid a commission of 5% of the purchase
price.

Ruslan Moroz, partner of Marcus & Millichap, 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.

Marcus & Millichap can be reached at:

     Ruslan Moroz
     Marcus & Millichap
     3741 Douglas Blvd., Suite 200
     Roseville, CA 95661
     Tel: (916) 724-1310

                   About 7171 Bowling Drive

7171 Bowling Drive, LLC, based in Sherman Oaks, CA, filed a Chapter
11 petition (Bankr. C.D. Cal. Case No. 20-11048) on June 11, 2020.
In the petition signed by Sorour Karrouby, member, the Debtor was
estimated to have $1 million to $10 million in both assets and
liabilities.  The Hon. Victoria S. Kaufman presides over the case.
G&B LAW, LLP, serves as bankruptcy counsel to the Debtor.




ADVANZEON SOLUTIONS: Incurs $1.37-Mil. Net Loss in Second Quarter
-----------------------------------------------------------------
Advanzeon Solutions, Inc. filed with the Securities and Exchange
Commission its Quarterly Report on Form 10-Q, disclosing a net loss
of $1.37 million on $103,444 of total revenues for the three months
ended June 30, 2020, compared to a net loss of $614,990 on $90,453
of total revenues for the three months ended June 30, 2019.

For the six months ended June 30, 2020, the Company reported a net
loss of $2.30 million on $230,992 of total revenues compared to a
net loss of $1.34 million on $158,376 of total revenues for the six
months ended June 30, 2019.

As of June 30, 2020, the Company had $2.01 million in total assets,
$25.62 million in total liabilities, and a total stockholders'
deficiency of $23.61 million.

During the six-month period ended June 30, 2020, the Company funded
its operations from revenues and $547,360 in private borrowings.
As a result of the coronavirus pandemic some of the Company's
traditional sources of private borrowing have not been accessible.
The Company has had to obtain private borrowing on terms less
favorable than it were able to prior to the pandemic. The Company
said it will continue to fund its operations from these sources
until it is able to produce operating revenue sufficient to cover
its cost structure.  In the event the Company is not able to secure
such funding, its operations will be adversely affected.

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

https://www.sec.gov/Archives/edgar/data/22872/000173112220000897/e2079_10q.htm

                        About Advanzeon

Established in 1969, Advanzeon Solutions, Inc., formerly
Comprehensive Care Corp., through its wholly-owned subsidiary
Pharmacy Value Management Solutions, Inc., and its wholly-owned
subsidiaries during 2015, and partly in 2016, provided managed care
services by acting as the administrator for certain administrative
service agreements in the behavioral health and substance abuse
fields.  The Company primarily offered these services to
commercial, Medicare, Medicaid, Children's Health Insurance Program
health plans, as well as self-insured companies.  The Company's
managed care operations consisted solely of servicing
administrative service agreements.  Starting in July of 2015, the
Company implemented its comprehensive sleep apnea program, called
"SleepMaster Solutions".

Advanzeon reported a net loss of $3.25 million for the year ended
Dec. 31, 2019, compared to net income of $4.83 million for the year
ended Dec. 31, 2018.  As of Dec. 31, 2019, the Company had $1.19
million in total assets, $29.59 million in total liabilities, and a
total stockholders' deficiency of $28.40 million.


AGD SYSTEMS: Seeks to Hire Brian K. McMahon as Legal Counsel
------------------------------------------------------------
AGD Systems Corp. seeks approval from the U.S. Bankruptcy Court for
the Southern District of Florida to employ Brian K. McMahon, P.A.
as its legal counsel.

The firm will render these services:

     (a) advise Debtor with respect to its powers and duties;

     (b) advise Debtor with respect to its responsibilities in
complying with the U.S. Trustee's Operating Guidelines and
Reporting Requirements and with the rules of the court;

     (c) prepare legal documents;

     (d) protect the interest of the Debtor in all matters pending
before the court;

     (e) represent Debtor in negotiation with its creditors in the
preparation of a Chapter 11 plan.

Debtor desires to employ the firm under a general retainer.

Brian McMahon, Esq., disclosed in court filings that he and his
firm are "disinterested persons" as defined in Section 101(14) of
the Bankruptcy Code.

The firm can be reached through:
   
     Brian K. McMahon, Esq.
     Brian K. McMahon, P.A.
     1401 Forum Way Suite 600
     West Palm Beach, FL 33401
     Telephone: (561) 478-2500
     Email: briankmcmahon@gmail.com

                        About AGD Systems

AGD Systems Corp. is a registered U.S. Defense contractor that
provides services such as aircraft modernization, acquisition,
training, logistics and sustainment.

AGD Systems Corp. filed its voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. S.D. Fla. Case No.
20-18695) on Aug. 12, 2020. AGD Systems President Mark Daniels
signed the petition.  At the time of the filing, Debtor disclosed
estimated assets of $1 million to $10 million and estimated
liabilities of $500,000 to $1 million.  Judge Erik P. Kimball
oversees the case.  Brian K. McMahon, P.A. is Debtor's legal
counsel.


AKCEL CONSTRUCTION: Hires Strombeck Consulting as Accountant
------------------------------------------------------------
Akcel Construction, LLC, and its debtor-affiliates seek authority
from the U.S. Bankruptcy Court for the Middle District of Florida
to employ Strombeck Consulting, Inc., as accountant to the Debtor.

Akcel Construction requires Strombeck Consulting to:

   (a) assist in the preparation of all tax returns for the
       Debtors;

   (b) render tax planning and consultation; and

   (c) provide any other projects requested by the Debtors, and
       Debtors' counsel.

Strombeck Consulting will be paid an annual flat fee of $2,500 for
the preparation of tax returns, and $225 per hour for all other
services requested by the Debtor.

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

Geff Myers, partner of Strombeck Consulting, Inc., assured the
Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtors and their estates.

Strombeck Consulting can be reached at:

     Geff Myers
     Strombeck Consulting, Inc.
     150 Terra Mango Loop
     Orlando, FL 32835
     Tel: (407) 522-0123

              About Akcel Construction, LLC

Akcel Construction, LLC is a privately held company that
specializes in providing shell construction services to builders
across Florida and the Southeastern region. Akcel Construction, LLC
and its debtor affiliate, Alpha Building Group, Inc., sought
Chapter 11 protection (Bankr. M.D. Fla. Lead Case No. 20-03210) on
June 8, 2020. The petitions were signed by Rubi Akooka, managing
member. At the time of the filing, each Debtor disclosed estimated
assets of $1 million to $10 million and estimated liabilities of
the same range. The Debtors are represented by Latham, Luna, Eden &
Beaudine, LLP.



ALPHA GUARDIAN: Court Confirms Chapter 11 Reorganization Plan
-------------------------------------------------------------
Force 10 Partners on Aug. 18, 2020, announced the confirmation of
Alpha Guardian and related debtors' Chapter 11 Plan of
Reorganization.  The Plan was confirmed by the Honorable Mike K
Nakagawa of the United States Bankruptcy Court – Nevada.

Nicholas Rubin of Force 10 Partners served as the Chief
Restructuring Officer of Alpha Guardian.  As CRO, Mr Rubin was
responsible for leading Force 10's successful operational
turnaround during the heart of the COVID-19 pandemic, which
resulted in significant positive operating cash flow and record
results.  A case study on Alpha Guardian is available from Force
10.

Force 10 also oversaw the financial restructuring process and
successfully negotiated a consensual plan of reorganization between
the Debtors, the secured creditors and the official committee of
unsecured creditors whereby over $100 million of senior secured
debt and over $30 million of junior claims were exchanged for
interests in a trust, while the balance of the senior secured debt
converted into equity of the reorganized Debtor.

Force 10 implemented aggressive efforts to stem operating losses,
including reducing payroll, improving operational efficiencies,
creating oversight of accounting processes, and collecting
significantly past-due receivables.  Such efforts resulted in
substantial additional cash flow.  As a result, the Debtors drew
only $1.1 million of a $4.0 million Debtor in Possession financing
facility.

Alpha Guardian was established in July 2017 through the acquisition
and amalgamation of Cannon Safe and Stack-On Products, resulting in
a market leader in the safe and secure storage industry.  Alpha
Guardian’s brands have led the way in providing consumers with
secure storage solutions.  Its products are sold to major retailers
across the United States under the Cannon Safe, Stack-On Products
and GunVault brands.  Alpha Guardian operates manufacturing and
distribution facilities in the U.S. and Mexico.

Other professionals contributing to the success of the case are
Garman Turner Gordon LLP, legal counsel to the Debtors; Brown
Rudnick LLP, legal counsel to the Official Committee of Unsecured
Creditors; and Schwartz Law PC, legal counsel to the senior secured
creditor.

                     About Force 10 Partners

Force Ten Partners, LLC, d/b/a Force 10 Partners, is based in
Newport Beach, California.  The advisory firm has deep domain
knowledge in financial and operational corporate restructuring,
valuation, forensic accounting, complex litigation support, and
computations involved in court proceedings and dispute resolution.
Force 10 serves middle-market companies as well as their creditors,
stakeholders, and professionals, in roles including financial
advisor, interim manager, fiduciary services, expert witness,
financier, and M&A advisor. (www.force10partners.com)

                       About Alpha Guardian

Established in July 2017, Alpha Guardian --
https://www.alphaguardian.com/ -- provides consumers with secure
storage solutions.  Its products are sold to major retailers across
the United States under the Cannon Safe, Stack-On and GunVault
brands, all of which are designed to fill unique consumer needs.
The company operates manufacturing and distribution facilities in
the U.S. and Mexico and has employees in multiple countries.

Cannon Safe -- https://www.cannonsafe.com/ -- is a manufacturer of
large-scale gun safes and secure home storage solutions.  Since
1965, its focus has been on manufacturing safes to protect prized
possessions.

GunVault -- https://www.gunvault.com -- offers a wide range of gun
safes including biometric safes, pistol safes, and portable safes.

Stack-On -- https://www.stack-on.com/ -- manufactures and
distributes gun security products.

Alpha Guardian and its affiliates filed Chapter 11 petitions
(Bankr. D. Nev. Lead Case No. 20-11016) on Feb. 24, 2020.  At the
time of the filing, Debtors had estimated assets of between $10
million and $50 million and liabilities of between $100 million and
$500 million in liabilities.

Judge Bruce T. Beesley presides over the cases.

The Debtors tapped Garman Turner Gordon LLP as their bankruptcy
counsel, and Nicholas Rubin of Force Ten Partners, LLC, as their
chief restructuring officer.  Stretto is Debtors' claims noticing
and solicitation agent.

The U.S. Trustee for Region 17 appointed a committee of unsecured
creditors on March 11, 2020.  The committee tapped Brown Rudnick,
LLP as its lead bankruptcy counsel, and McDonald Carano, LLP as its
local counsel.


ASHBURY HOLDINGS: Hires Wharton Aldhizer as Counsel
---------------------------------------------------
Ashbury Holdings LLC, seeks authority from the U.S. Bankruptcy
Court for the Western District of Virginia to employ Wharton
Aldhizer & Weaver PLC, as counsel to the Debtor.

Ashbury Holdings requires Wharton Aldhizer to:

   (a) provide legal advice with respect to the Debtor's powers
       and duties as debtor in possession in the management of
       its property;

   (b) investigate and if necessary, challenge any claims against
       the Debtor's estate, including, claims asserting security
       interests in estate property;

   (c) prepare, on behalf of the Debtor, all necessary
       applications, motions, answers, orders, reports and other
       legal papers as required by applicable bankruptcy or non-
       bankruptcy law, as dictated by the demands of the case, or
       as required by the Court, and represent the Debtor in
       any hearings or proceedings related thereto;

   (d) appear in Court and protecting the interests of the Debtor
       before the Court;

   (e) pursue confirmation of a plan and approval of a disclosure
       statement; and

   (f) perform all other legal services for the Debtor which may
       be necessary and proper in this case.

Wharton Aldhizer will be paid at these hourly rates:

     Stephan W. Milo, Esq.              $365
     Lucas I. Pangle, Esq.              $285
     Philip W. Silling, Paralegal       $125

Wharton Aldhizer will be paid a retainer in the amount of $35,000.

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

Stephan W. Milo, partner of Wharton Aldhizer & Weaver PLC, 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.

Wharton Aldhizer can be reached at:

     Stephan W. Milo, Esq.
     WHARTON ALDHIZER & WEAVER PLC
     125 S. Augusta Street, Suite 2000
     Staunton, VA 24401
     Tel: (540) 885-0199
     E-mail: smilo@wawlaw.com

                    About Ashbury Holdings

Ashbury Holdings LLC, based in Ruckersville, VA, filed a Chapter 11
petition (Bankr. W.D. Va. Case No. 20-61135) on Aug. 10, 2020.  In
the petition signed by Morris Peterson, managing member, the Debtor
disclosed $4,324,947 in assets and $5,208,835 in liabilities.  The
Hon. Rebecca B. Connelly presides over the case.  WHARTON ALDHIZER
& WEAVER PLC, serves as bankruptcy counsel.


BLANK ACQUISITION: Case Summary & 20 Largest Unsecured Creditors
----------------------------------------------------------------
Debtor: Blank Acquisition LLC
           d/b/a Blanks/USA
        7700 68th Avenue North Suite 7
        Minneapolis, MN 55428
  
Business Description: Blank Acquisition LLC --
                      https://blanksusa.com -- offers a wide
                      variety of paper solutions for business and
                      do-it-yourself projects.  Its products
                      include security papers, door hangers,
                      folders, cardboard easels, business
                      cards, brochures and flyers, postcards,
                      raffle tickets, and other
                      related products.

Chapter 11 Petition Date: August 25, 2020

Court: United States Bankruptcy Court
       District of Minnesota

Case No.: 20-42096

Judge: Hon. William J. Fisher

Debtor's Counsel: Linda Thompson, Esq.
                  MLG BANKRUPTCY, PLLC
                  7380 France Avenue South, Suite 240
                  Edina, MN 55435
                  Tel: (952) 832-2000
                  E-mail: lthompson@morrislawmn.com

Total Assets as of August 1, 2020: $4,756,327

Total Liabilities as of August 1, 2020: $4,369,444

The petition was signed by Andrew R. Ogren, CEO.

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

https://www.pacermonitor.com/view/EYMOY2Q/Blank_Acquisition_LLC__mnbke-20-42096__0001.0.pdf?mcid=tGE4TAMA


CARNIVAL CORP: Moody's Lowers CFR to B1, Outlook Negative
---------------------------------------------------------
Moody's Investors Service downgraded the ratings of Carnival
Corporation and Carnival plc including its Corporate Family Rating
to B1 from Ba1, Probability of Default Rating to B1-PD from Ba1-PD,
senior secured rating to Ba2 from Baa3, senior secured second lien
rating to B1 from Ba1, and senior unsecured rating to B2 from Ba2.
The company's Speculative Grade Liquidity rating of SGL-2 remains
unchanged. The outlook is negative. This concludes the review for
downgrade that was initiated on July 14, 2020.

"The downgrade reflects Moody's expectation that Carnival's metrics
will remain weak over at least the next two years with debt/EBITDA
well above 6.5x and EBITA/interest expense below 2.0x," stated Pete
Trombetta, Moody's lodging and cruise analyst. "The downgrade also
reflects its assumption that Carnival's available capacity will be
modest in the first half of 2021 as the industry puts in place
acceptable guidelines that satisfy the requirements for the Centers
for Disease Control and Prevention (CDC) to lift its no sail order
put in place in March," added Trombetta. Carnival's liquidity,
including about $8.8 billion (pro forma for its recent second lien
debt issuance), provides the company sufficient runway to get
through this period of unprecedented earnings pressure.

The rapid spread of the coronavirus outbreak, deteriorating global
economic outlook, and high asset price volatility have created an
unprecedented credit shock across a range of sectors and regions.
Moody's regards the coronavirus outbreak as a social risk under its
ESG framework, given the substantial implications for public health
and safety. The action reflects the impact on Carnival from the
deterioration in credit quality it has triggered, given its
exposure to travel restrictions in the US, which has left it
vulnerable to shifts in market demand and sentiment in these
unprecedented operating conditions.

Downgrades:

Issuer: Carnival Corporation

Probability of Default Rating, Downgraded to B1-PD from Ba1-PD

Corporate Family Rating, Downgraded to B1 from Ba1

Senior Unsecured Shelf, Downgraded to (P)B2 from (P)Ba2

Senior Secured Bank Credit Facility, Downgraded to Ba2 (LGD2) from
Baa3 (LGD2)

Senior Secured 2nd Lien Regular Bond/Debenture, Downgraded to B1
(LGD3) from Ba1 (LGD3)

Senior Secured 1st Lien Regular Bond/Debenture, Downgraded to Ba2
(LGD2) from Baa3 (LGD2)

Senior Unsecured Regular Bond/Debenture, Downgraded to B2 (LGD5)
from Ba2 (LGD5)

Issuer: Carnival plc

Senior Unsecured Shelf, Downgraded to (P)B2 from (P)Ba2

Senior Secured Regular Bond/Debenture, Downgraded to Ba2 (LGD2)
from Baa3 (LGD2)

Senior Unsecured Regular Bond/Debenture, Downgraded to B2 (LGD5)
from Ba2 (LGD5)

Issuer: Long Beach (City of) CA

Senior Secured Revenue Bonds, Downgraded to Ba2 (LGD2) from Baa3
(LGD2)

Outlook Actions:

Issuer: Carnival Corporation

Outlook, Changed to Negative from Rating Under Review

Issuer: Carnival plc

Outlook, Changed to Negative from Rating Under Review

RATINGS RATIONALE

Carnival's credit profile is supported by its good liquidity given
its significant cash balances and Moody's view that over the long
run, the value proposition of a cruise vacation relative to
land-based destinations, as well as a group of loyal cruise
customers, supports a base level of demand once health safety
concerns have been effectively addressed. The company also benefits
from its position as the largest worldwide cruise line in terms of
revenues, fleet size and number of passengers carried, with
significant geographic and brand diversification. In the short run,
Carnival's credit profile will be dominated by the length of time
that cruise operations continue to be highly disrupted and the
resulting impact on the company's cash consumption, liquidity and
credit metrics. The normal ongoing credit risks include Carnival's
near term very high leverage, the highly seasonal and
capital-intensive nature of cruise companies, competition with all
other vacation options, and the cruise industry's exposure to
economic and industry cycles as well as weather related incidents
and geopolitical events. At the end of the second quarter 2020,
Carnival's debt/EBITDA had weakened to 8.2x and EBITA/interest
expense was 1.2x. Moody's expects Carnival's leverage and coverage
metrics to continue to weaken over the next twelve months at which
point they will begin a slow recovery.

The negative outlook reflects Carnival's very high leverage and the
uncertainty around the pace and level of recovery in demand that
will enable the company to reduce leverage to below 5.5x.

Carnival's liquidity is good. Moody's expects the company's cash
balances, about $8.8 billion (pro forma for its recent second lien
debt issuance), to be sufficient to cover the company's cash needs
over the next 12 to 18 months. Carnival has entered into several
amendments that have waived its required covenant compliance under
several export agreements and bank agreements through 2021. The
company's $3.0 billion revolver is fully drawn. The company's
ability to access alternate forms of liquidity are deemed to be
modest in the current operating environment.

FACTORS THAT COULD LEAD TO AN UPGRADE OR DOWNGRADE OF THE RATINGS

The ratings could be downgraded further in the near term if the
company's liquidity weakened in any way or if the recovery in
cruising activity is delayed beyond its base assumptions which
include a resumption of US cruising in the first half of 2021 with
capacity days reaching at least 65% of their 2019 levels and
occupancy reaching at least 70% by the second quarter with
continued improvement from there. The ratings could also be
downgraded if there are indications that the company is not on a
path to restoring leverage to a sustainable level. The outlook
could be revised to stable if the impacts from the spread of the
coronavirus stabilizes and cruise operations resume at a level that
enables the company to maintain debt/EBITDA below 5.5x. Ratings
could be upgraded if the company is able to maintain leverage below
4.5x with EBITA/interest expense of at least 3.0x.

Carnival Corporation and Carnival plc own the world's largest
passenger cruise fleet operating under multiple brands including
Carnival Cruise Line, Holland America, Princess Cruises, AIDA
Cruises, Costa Cruises, and P&O Cruises, among others. Carnival
Corporation and Carnival plc operate as a dual listed company.
Headquartered in Miami, Florida, US and Southampton, United
Kingdom. Annual net revenues for fiscal 2019 were approximately $16
billion.

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


CHESAPEAKE ENERGY: Committee Hires Norton Rose as Co-Counsel
------------------------------------------------------------
The Official Committee of Unsecured Creditors of Chesapeake Energy
Corporation, and its debtor-affilites, seeks authorization from the
U.S. Bankruptcy Court for the Southern District of Texas to retain
Brown Rudnick LLP, as co-counsel to the Committee.

The Committee requires Brown Rudnick to:

   a. assist and advise the Committee in its discussions with the
      Debtors and other parties-in-interest regarding the overall
      administration of these cases;

   b. represent the Committee at hearings to be held before this
      Court and communicating with the Committee regarding the
      matters heard and the issues raised as well as the
      decisions and considerations of this Court;

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

   d. review and analyze pleadings, orders, schedules, and other
      documents filed and to be filed with this Court by
      interested parties in these Cases; advising the Committee
      as to the necessity, propriety, and impact of the foregoing
      upon these Cases; and consenting or objecting to pleadings
      or orders on behalf of the Committee, as appropriate;

   e. assist the Committee in preparing such applications,
      motions, memoranda, proposed orders, and other pleadings as
      may be required in support of positions taken by the
      Committee, including all trial preparation as may be
      necessary;

   f. confer with the professionals retained by the Debtors and
      other parties-in-interest, as well as with such other
      professionals as may be selected and employed by the
      Committee;

   g. coordinate the receipt and dissemination of information
      prepared by and received from the Debtors' professionals,
      as well as such information as may be received from
      professionals engaged by the Committee or other parties-in-
      interest in these cases;

   h. participate in such examinations of the Debtors and other
      witnesses as may be necessary in order to analyze and
      determine, among other things, the Debtors' assets and
      financial condition, whether the Debtors have made any
      avoidable transfers of property, or whether causes of
      action exist on behalf of the Debtors' estates;

   i. negotiate and, if necessary or advisable, formulating a
      plan of reorganization or liquidation for the Debtors; and

   j. assist the Committee generally in performing such other
      services as may be desirable or required for the discharge
      of the Committee's duties pursuant to section 1103 of the
      Bankruptcy Code.

Brown Rudnick will be paid at these hourly rates:

     Attorneys                 $675 to $1,700
     Associates                $510 to $940
     Paraprofessionals         $375 to $465

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

Robert J. Stark, partner of Brown Rudnick 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.

Brown Rudnick can be reached at:

     Robert J. Stark, Esq.
     BROWN RUDNICK LLP
     7 Times Square
     New York, NY 10036
     Tel: (212) 209–4800
     Fax: (212) 209–4801
     E-mail: rstark@brownrudnick.com

              About Chesapeake Energy Corporation

Headquartered in Oklahoma City, Chesapeake Energy Corporation's
(NYSE: CHK) operations are focused on discovering and developing
its large and geographically diverse resource base of
unconventional oil and natural gas assets onshore in the United
States.

Chesapeake Energy reported a net loss of $308 million for the year
ended Dec. 31, 2019.  As of Dec. 31, 2019, the company had $16.19
billion in total assets, $2.39 billion in total current
liabilities, $9.40 billion in total long-term liabilities, and
$4.40 billion in total equity.

Chesapeake Energy and its affiliates sought Chapter 11 protection
(Bankr. S.D. Tex. Lead Case No. 20-33233) on June 28, 2020, after
reaching terms of a Chapter 11 plan of reorganization to eliminate
approximately $7 billion of debt.

The Debtors tapped Kirkland & Ellis LLP as legal counsel, Jackson
Walker LLP as co-counsel and conflicts counsel, Alvarez & Marsal as
restructuring advisor, Rothschild & Co and Intrepid Financial
Partners as financial advisors, and Reevemark as communications
advisor. Epiq Global is the claims agent, maintaining the page
http://www.chk.com/restructuring-information.

Wachtell, Lipton, Rosen & Katz serves as legal counsel to
Chesapeake Energy's Board of Directors.

MUFG Union Bank, N.A., the DIP facility agent and exit facilities
agent, has tapped Sidley Austin LLP as legal counsel, RPA Advisors
LLC as financial advisor, and Houlihan Lokey Capital Inc. as
investment banker.

Davis Polk & Wardell LLP and Vinson & Elkins L.L.P. serve as legal
counsel to an ad hoc group of first lien last out term loan lenders
while Perella Weinberg Partners and Tudor, Pickering, Holt & Co.
serve as the group's investment bankers.

Franklin Advisers, Inc., has tapped Akin Gump Strauss Hauer & Feld
LLP as legal counsel, FTI Consulting, Inc. as financial advisor,
and Moelis & Company LLC as investment banker.

On July 9, 2020, the Office of the U.S. Trustee appointed a
committee to represent unsecured creditors in Debtors' Chapter 11
cases. The unsecured creditors' committee has tapped Brown Rudnick,
LLP and Norton Rose Fulbright US, LLP as its legal counsel, and
AlixPartners, LLP as its financial advisor.

On July 24, 2020, the bankruptcy watchdog appointed a committee of
royalty owners. The royalty owners' committee is represented by
Forshey & Prostok, LLP.


CHESAPEAKE ENERGY: Committee Hires Norton Rose as Co-Counsel
------------------------------------------------------------
The Official Committee of Unsecured Creditors of Chesapeake Energy
Corporation, and its debtor-affilites seeks authorization from the
U.S. Bankruptcy Court for the Southern District of Texas to retain
Norton Rose Fulbright US LLP, as co-counsel to the Committee.

The Committee requires Norton Rose to:

   a. advise the Committee with respect to its rights, duties and
      powers in the Debtors' Chapter 11 Cases;

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

   c. assist the Committee in analyzing the claims of the
      Debtors' creditors and the Debtors' capital structure and
      in negotiating with holders of claims and equity interests;

   d. assist the Committee in its investigation of the acts,
      conduct, assets, liabilities and financial condition of the
      Debtors and their insiders and of the operation of the
      Debtors' businesses;

   e. assist the Committee in its analysis of, and negotiations
      with, the Debtors or any third party concerning matters
      related to, among other things, the assumption or rejection
      of certain leases of non-residential real property and
      executor contracts, asset dispositions, financing of other
      transactions and the terms of one or more plans of
      reorganization for the Debtors and accompanying disclosure
      statements and related plan documents;

   f. assist and advise the Committee as to its communications to
      the general creditor body regarding significant matters in
      the Debtors' Chapter 11 Cases;

   g. represent the Committee at all hearings and other
      proceedings before the Bankruptcy Court;

   h. review and analyze applications, orders, statements of
      operations and schedules filed with the Court and advise
      the Committee as to their propriety and, to the extent
      deemed appropriate by the Committee, support, join or
      object thereto;

   i. advise and assist the Committee with respect to any
      legislative, regulatory or governmental activities;

   j. assist the Committee in preparing pleadings and
      applications as may be necessary in furtherance of the
      Committee's interests and objectives;

   k. assist the Committee in its review and analysis of all of
      the Debtors' various agreements;

   l. prepare, on behalf of the Committee, any pleadings,
      including, without limitation, motions, memoranda,
      complaints, adversary complaints, objections or comments in
      connection with any matter related to the Debtors or the
      Debtors' Chapter 11 Cases;

   m. investigate and analyze any claims that are property of the
      Debtors' estates; and

   n. 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.

Norton Rose will be paid at these hourly rates:

     Partners                    $625 to $1165
     Senior Counsel              $465 to $825
     Senior Associates           $410 to $750
     Associates                  $315 to $750
     Paraprofessionals           $110 to $415

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

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

   a. Norton Rose did not agree to any variations from, or
      alternatives to, its standard or customary billing
      arrangements for this engagement;

   b. No rate for any of the professionals included in this
      engagement varies based on the geographic location of the
      bankruptcy case;

   c. Norton Rose did not represent any member of the Committee
      in these Chapter 11 Cases prior to its retention by the
      Committee;

   d. The Committee has approved Norton Rose's proposed hourly
      billing rates. Norton Rose's attorneys and
      paraprofessionals staffed on the Debtors' Chapter 11
      Cases, subject to modification depending upon further
      development.

Louis R. Strubeck, Jr., partner of Norton Rose Fulbright US 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.

Norton Rose can be reached at:

     Louis R. Strubeck, Jr.
     NORTON ROSE FULBRIGHT US LLP
     2200 Ross Avenue, Suite 3600
     Dallas, TX 75201-7932
     Tel: (214) 855-8000
     Fax: (214) 855-8200
     E-mail: louis.strubeck@nortonrosefulbright.com

              About Chesapeake Energy Corporation

Headquartered in Oklahoma City, Chesapeake Energy Corporation's
(NYSE: CHK) operations are focused on discovering and developing
its large and geographically diverse resource base of
unconventional oil and natural gas assets onshore in the United
States.

Chesapeake Energy reported a net loss of $308 million for the year
ended Dec. 31, 2019. As of Dec. 31, 2019, the company had $16.19
billion in total assets, $2.39 billion in total current
liabilities, $9.40 billion in total long-term liabilities, and
$4.40 billion in total equity.

Chesapeake Energy and its affiliates sought Chapter 11 protection
(Bankr. S.D. Tex. Lead Case No. 20-33233) on June 28, 2020, after
reaching terms of a Chapter 11 plan of reorganization to eliminate
approximately $7 billion of debt.

The Debtors tapped Kirkland & Ellis LLP as legal counsel, Jackson
Walker LLP as co-counsel and conflicts counsel, Alvarez & Marsal as
restructuring advisor, Rothschild & Co and Intrepid Financial
Partners as financial advisors, and Reevemark as communications
advisor. Epiq Global is the claims agent, maintaining the page
http://www.chk.com/restructuring-information.

Wachtell, Lipton, Rosen & Katz serves as legal counsel to
Chesapeake Energy's Board of Directors.

MUFG Union Bank, N.A., the DIP facility agent and exit facilities
agent, has tapped Sidley Austin LLP as legal counsel, RPA Advisors
LLC as financial advisor, and Houlihan Lokey Capital Inc. as
investment banker.

Davis Polk & Wardell LLP and Vinson & Elkins L.L.P. serve as legal
counsel to an ad hoc group of first lien last out term loan lenders
while Perella Weinberg Partners and Tudor, Pickering, Holt & Co.
serve as the group's investment bankers.

Franklin Advisers, Inc., has tapped Akin Gump Strauss Hauer & Feld
LLP as legal counsel, FTI Consulting, Inc. as financial advisor,
and Moelis & Company LLC as investment banker.

On July 9, 2020, the Office of the U.S. Trustee appointed a
committee to represent unsecured creditors in Debtors' Chapter 11
cases. The unsecured creditors' committee has tapped Brown Rudnick,
LLP and Norton Rose Fulbright US, LLP as its legal counsel, and
AlixPartners, LLP as its financial advisor.

On July 24, 2020, the bankruptcy watchdog appointed a committee of
royalty owners.  The royalty owners' committee is represented by
Forshey & Prostok, LLP.


CITCO ENTERPRISES: Case Summary & 19 Unsecured Creditors
--------------------------------------------------------
Debtor: Citco Enterprises, Inc.
          DBA Simply Halloween
          DBA World of Magic
        5964 Berkeley Rd.
        Goleta, CA 93117

Business Description: Citco Enterprises, Inc. offers halloween
                      costumes.

Chapter 11 Petition Date: August 25, 2020

Court: United States Bankruptcy Court
       Central District of California

Case No.: 20-11039

Judge: Hon. Martin R. Barash

Debtor's Counsel: Michael Jay Berger, Esq.
                  LAW OFFICES OF MICHAEL JAY BERGER
                  9454 Wilshire Boulevard, 6th Floor
                  Beverly Hills, CA 90212
                  Tel: (310) 271-6223
                  E-mail: michael.berger@bankruptcypower.com

Total Assets: $343,141

Total Liabilities: $2,324,905

The petition was signed by Caesar Ho, chief executive officer.

A copy of the petition containing, among other items, a list of the
Debtor's 19 unsecured creditors is available for free at
PacerMonitor.com at:

https://www.pacermonitor.com/view/PIUGIZI/Citco_Enterprises_Inc__cacbke-20-11039__0001.0.pdf?mcid=tGE4TAMA


CLAY RIVERVIEW: Seeks to Hire Xian Feng Zou as Legal Counsel
------------------------------------------------------------
Clay Riverview LLC seeks approval from the U.S. Bankruptcy Court
for the Eastern District of New York to employ The Law Office of
Xian Feng Zou as its legal counsel.

The firm will provide these legal services:

     (a) advise Debtor with respect to its powers and duties and
the continued management of its property and affairs;

     (b) negotiate with creditors to work out a plan of
reorganization and take the necessary legal steps to effectuate
such a plan;

     (c) prepare legal papers;

     (d) appear before the bankruptcy court and represent Debtor in
all matters pending before the court;

     (e) attend meetings and negotiate with representatives of
creditors and other parties;

     (f) advise Debtor in connection with any potential refinancing
of its secured debt and any potential sale of its assets;

     (g) represent Debtor in connection with obtaining
post-petition financing, if necessary; and

     (h) take any necessary action to obtain approval of a
disclosure statement and confirmation of a plan of reorganization.

The firm's hourly rates are as follows:

     Attorneys             $300 - $400
     Paraprofessionals            $150

William Zou, Esq., at Xian Feng Zou, disclosed in court filings
that the firm is a "disinterested person" as defined in Section
101(14) of the Bankruptcy Code.

The firm can be reached through:
   
     William X. Zou, Esq.
     The Law Office of Xian Feng Zou
     136-20 38th Avenue, Suite 10D
     Flushing, NY 11354
     Telephone: (718) 661-9562
     Email: xfzou@aol.com

                       About Clay Riverview

Clay Riverview LLC is a privately held company based in Elmhurst,
N.Y., that is engaged in activities related to real estate.

On Jan. 21, 2020, Clay Riverview filed its voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. E.D.N.Y.
Case No. 20-40381).  Bo Jin Zhu, Debtor's manager, signed the
petition.  At the time of the filing, Debtor disclosed $1 million
to $10 million in both assets and liabilities.  Judge Elizabeth S.
Stong oversees the case. The Law Office of Xian Feng Zou, led by
William X. Zou, Esq., serves as Debtor's legal counsel.


CRESTVIEW HOSPITALITY: Hires Wilson Harrell as Counsel
------------------------------------------------------
Crestview Hospitality, LLC, seeks authority from the U.S.
Bankruptcy Court for the Northern District of Florida to employ
Wilson Harrell Farrington Ford Wilson Spain & Parsons, P.A., as
counsel to the Debtor.

Crestview Hospitality requires Wilson Harrell to assist and provide
legal services in the Chapter 11 bankruptcy proceedings.

Wilson Harrell will be paid based upon its normal and usual hourly
billing rates. The firm will also be reimbursed for reasonable
out-of-pocket expenses incurred.

Steven Ford, partner of Wilson Harrell Farrington Ford Wilson Spain
& Parsons, P.A., assured the Court that the firm is a
"disinterested person" as the term is defined in Section 101(14) of
the Bankruptcy Code and does not represent any interest adverse to
the Debtor and its estates.

Wilson Harrell can be reached at:

     Steven Ford, Esq.
     Wilson Harrell Farrington
     Ford Wilson Spain & Parsons, P.A.
     107 S. Palafox Street
     Pensacola, FL 32502
     Tel: (850) 438-1111
     E-mail: jsf@whsf-law.com; amanda@whsf-law.com

                  About Crestview Hospitality

Crestview Hospitality LLC, based in Crestview, FL, filed a Chapter
11 petition (Bankr. N.D. Fla. Case No. 20-30704) on Aug. 12, 2020.
In the petition signed by Martha S. Colbert, manager, the Debtor
disclosed $4,939,804 in assets and $3,790,327 in liabilities.
Wilson Harrell Farrington Ford Wilson Spain & Parsons, P.A., serves
as bankruptcy counsel to the Debtor.



CYTODYN INC: David Welch Won't Seek Re-election to Board
--------------------------------------------------------
David F. Welch, Ph.D. informed the Board of Directors of CytoDyn
Inc. that in light of increasing personal and professional
commitments, he would not be seeking re-election to the Board of
Directors at the 2020 annual meeting.  Dr. Welch's term will expire
effective upon the conclusion of the 2020 Annual Meeting of
Stockholders.  Dr. Welch's decision not to stand for re-election
was not a result of any disagreement with the Company. The Company
thanks Dr. Welch for his service and dedication during his tenure
as a member of the Board.

                         About CytoDyn Inc.

Headquartered in Vancouver, Washington, CytoDyn Inc. --
http://www.cytodyn.com/-- is a late-stage biotechnology company
focused on the clinical development and potential commercialization
of leronlimab (PRO 140), a CCR5 antagonist to treat HIV infection,
with the potential for multiple therapeutic indications.

CytoDyn reported a net loss of $124.40 million for the year ended
May 31, 2020, compared to a net loss of $56.19 million for the year
ended May 31, 2019.  As of May 31, 2020, the Company had $50.51
million in total assets, $52.99 million in total liabilities, and a
total stockholders' deficit of $2.48 million.

Warren Averett, LLC, in Birmingham, Alabama, the Company's auditor
since 2007, issued a "going concern" qualification in its report
dated Aug. 14, 2020, citing that the Company incurred a net loss
for the year ended May 31, 2020 and has an accumulated deficit of
approximately $354,711,000 through May 31, 2020, which raises
substantial doubt about its ability to continue as a going
concern.


DANIEL T. LEE: Seeks to Hire Sohn & Song as Accountant
------------------------------------------------------
Daniel T. Lee Dental Corporation seeks authority from the U.S.
Bankruptcy Court for the Northern District of California to employ
Sohn & Song, as accountant to the Debtor.

Daniel T. Lee requires Sohn & Song to:

   -- prepare tax reports and monthly operating reports; and

   -- provide a payroll service.

Sohn & Song will be paid $500 per month, and $1,300 for yearly
income tax returns.

To the best of the Debtor's knowledge 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.

Sohn & Song can be reached at:

     Sohn & Song
     3001 Geary Blvd
     San Francisco, CA 94118
     Tel: (415) 379-6860

                   About Daniel T. Lee Dental

Daniel T. Lee Dental Corporation d/b/a Northern California Dental,
based in San Jose, CA, filed a Chapter 11 petition (Bankr. N.D.
Cal. Case No. 20-51022) on July 8, 2020. In the petition signed by
Daniel T. Lee, president, the Debtor disclosed $259,121 in assets
and $1,640,036 in liabilities. The Hon. Elaine M. Hammond oversees
the case. Stanley Zlotoff, Esq., serves as bankruptcy counsel to
the Debtor.


DECIPHERST INC: Seeks Approval to Hire CBG Law Group as Counsel
---------------------------------------------------------------
Decipherst, Inc. seeks approval from the U.S. Bankruptcy Court for
the Western District of Washington to employ CBG Law Group, PLLC as
its legal counsel.

The firm will provide these legal services:

     (a) advise Debtor with respect to its powers and duties in the
continued operation of its business and management of its
property;

     (b) represent Debtor in all adversary proceedings commenced in
the bankruptcy court unless counsel with specific training is
required in the said proceeding; and

     (c) prepare legal papers.

The firm's hourly rates are as follows:

     Darrel B. Carter, Attorney      $340
     Legal Assistants          $85 - $125

The firm received a pre-bankruptcy retainer in the amount of
$10,000 from Debtor's shareholders and other interested parties.

CBG Law Group and its attorneys have no connection with creditors
and other "parties-in-interest," according to court filings.

The firm can be reached through:
   
     Darrel B. Carter, Esq.
     CBG Law Group, PLLC
     Gateway One Building - Suite 235
     11400 SE 8th Street
     Bellevue, WA 98004
     Telephone: (425) 283-0432
     Facsimile: (425) 283-5560

                       About Decipherst Inc.

Decipherst, Inc. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. W.D. Wash. Case No. 20-11734) on June 24,
2020.  At the time of the filing, Debtor disclosed under $50,000 in
both assets and liabilities.  Judge Timothy W. Dore oversees the
case.  Debtor has tapped CBG Law Group, PLLC as its legal counsel.


DELMAR PHARMACEUTICALS: Launches $19.6 Million Private Placement
----------------------------------------------------------------
DelMar Pharmaceuticals, Inc., has entered into definitive
agreements with investors providing for the sale and issuance of up
to 19,587 shares of its Series C Convertible Preferred Stock at a
purchase price of $1,000 per share in a private placement offering
priced at-the-market under the rules of the Nasdaq Stock Market.
The Preferred Stock is convertible into shares of DelMar common
stock at a conversion price of $1.16 per share.  The offering is
expected to result in gross proceeds to DelMar of up to
approximately $19.6 million.

The private placement is expected to close concurrently with
DelMar's previously announced proposed merger with Adgero
Biopharmaceuticals Holdings, Inc. on or about Aug. 19, 2020,
subject to the satisfaction of customary closing conditions.  Upon
closing of the transactions, DelMar will change its name to
"Kintara Therapeutics, Inc." and it is anticipated that the shares
of common stock will commence trading on the Nasdaq Capital Market
under the ticker symbol "KTRA."

The Company intends to use the net proceeds from the offering for
the previously announced registration study for VAL-083 in newly
diagnosed and recurrent glioblastoma multiforme (GBM), the
15-patient REM-001 confirmatory lead-in study intended to continue
seamlessly into a full Phase 3 pivotal study for Cutaneous
Metastatic Breast Cancer (CMBC) and for working capital.  Also, as
previously disclosed, the GBM trial will be executed through the
Company's partnership with Global Coalition for Adaptive Research
(GCAR) through the Glioblastoma Adaptive Global Innovative Learning
Environment (GBM AGILE) Study, an adaptive clinical trial platform
in GBM.

The Preferred Stock accrues dividends payable in shares of DelMar
common stock on the first four anniversaries of the closing of the
private placement as long as the Preferred Stock has not been
converted with percentages ranging from 10% in year one to 25% in
year four.

The shares of Preferred Stock were offered in a private placement
pursuant to an applicable exemption from the registration
requirements of the Securities Act of 1933, as amended, and, along
with the common shares issuable upon their exercise or payable as
dividends pursuant to the Preferred Stock, have not been registered
under the Act, and may not be offered or sold in the United States
absent registration with the SEC or an applicable exemption from
such registration requirements.

                          About DelMar

Headquartered in San Diego, California, DelMar Pharmaceuticals,
Inc. -- http://www.delmarpharma.com/-- is a clinical stage,
biopharmaceutical company focused on the development and
commercialization of new cancer therapies for cancer patients who
have limited or no treatment options.

As of March 31, 2020, the Company had $5.10 million in total
assets, $1.38 million in total liabilities, and $3.72 million in
total stockholders' equity.  DelMar reported a net and
comprehensive loss of $8.05 million for the year ended June 30,
2019, following a net and comprehensive loss of $11.14 million for
the year ended June 30, 2018.

On Sept. 26, 2019, the Nasdaq Staff notified the Company that it
did not comply with the minimum $1.00 per share bid price
requirement for continued listing, as set forth in Nasdaq Listing
Rule 5550(a)(2), and the Company has 180 calendar days, or until
March 24, 2020, to regain compliance.  The closing bid price of our
securities must be at least $1.00 per share for a minimum of ten
consecutive business days to regain compliance.  On March 25, 2020,
DelMar received written notice from the Listing Qualifications
Department of The Nasdaq Capital Market LLC confirming the
Company's eligibility for continued listing of its common stock on
Nasdaq pursuant to an extension through Sept. 21, 2020, subject to
the condition that the Company will have demonstrated a closing bid
price of $1.00 per share, or more, for a minimum of ten consecutive
business days by Sept. 21, 2020.

On April 20, 2020, the Company received a notification letter from
Nasdaq stating that, in response to the current extraordinary
market conditions, Nasdaq had filed a rule change with the
Securities and Exchange Commission to suspend the compliance period
for the minimum closing bid price requirement from April 16, 2020
through June 30, 2020.  As a result, the Company has until Dec. 7,
2020 to regain compliance.


DYNATRACE INC: S&P Upgrades ICR to 'BB-'; Outlook Stable
--------------------------------------------------------
S&P Global Ratings raised its issuer credit rating on Waltham,
Mass.-based Application Performance Management (APM) software
provider Dynatrace Inc. to 'BB-' from 'B', reflecting the company's
lower leverage and increasing public ownership. At the same time,
S&P raised its issue-level rating on the company's senior secured
first-lien credit facilities to 'BB-' from 'B'. The recovery rating
on the debt remains '3'.

Strong operating results and debt repayments drive leverage
compression. Dynatrace's strong operating results over the past few
quarters--combined with robust cash flow generation expansion and
debt repayment--suggest that fiscal 2021 and 2022 results could be
more favorable compared to S&P's previous forecast. Accordingly,
S&P has favorably revised its base-case revenue growth assumptions
in fiscal 2021 and now anticipate a higher level of debt repayment
going forward. On a year-to-date basis, Dynatrace has paid down
over $60 million in principal on its first-lien term loan and S&P
now models a similar pace of debt repayments over the rating
agency's forecast horizon. Notably, S&P's repayment assumptions
remain conservative, especially in light of Dynatrace's free cash
flow generation abilities of over $130 million.

S&P anticipates that continued positive operating results and debt
repayments will result in leverage in the low- to mid-3x area and
free operating cash flow (FOCF) to debt in 25%-30% range by the end
of fiscal 2021. Looking further ahead into fiscal 2022, S&P expects
revenue growth to decelerate modestly and EBITDA margin
normalization (from COVID-19), and forecast leverage to trend just
below the 3x level by the end fiscal 2022. Moreover, S&P
anticipates Dynatrace to maintain robust cash balances of over $200
million through the rating agency's forecast horizon.

Sponsor disposition improves the company's financial risk profile,
and contributed to the upgrade. In addition to the improved credit
metrics, S&P has established a more favorable view of the company's
financial risk profile. Given that Thoma Bravo recently reduced its
ownership stake in Dynatrace to approximately 33% (below S&P's 40%
threshold for financial sponsored companies), the rating agency no
longer classifies Dynatrace as financial sponsor-owned company.
Previously, this financial sponsor classification had served as a
notable constraint on the rating, despite Dynatrace's strong credit
metrics. S&P expects that the company's increasing share of public
common ownership significantly reduces the risk of pursuing
aggressive debt-fueled shareholder returns or acquisitions, typical
of companies under sponsor ownership. In addition, S&P now expects
Dynatrace to operate and maintain its capital structure in a
similar fashion to its rated software peers.

The stable outlook reflects S&P's expectation that free cash flow
generation will remain strong as the company continues to increase
revenues in line with the rating agency's expectations for the APM
software industry, while maintaining leverage at approximately
3x-4x debt to EBITDA and generating FOCF to debt well above 10%.

"We could lower the rating on Dynatrace if loss of share within
core APM markets, margin erosion due to transition away from
perpetual license sales, or poor execution on separation leads to
weaker EBITDA and cash flow such that leverage remains sustained
above 4x, or FOCF to debt subsides below 10%," S&P said.

"We could raise the rating on Dynatrace if the company is
successful in substantially increasing software as a service (SaaS)
revenues above expectations, and it continues to prioritize debt
reduction. Over the longer term, we would look to adjusted debt to
EBITDA sustained at below 3x and a defined policy to maintain
leverage at or below this level through acquisitions and business
cycles as supportive factors of a higher rating," the rating agency
said.


ECO BUILDING: Seeks Court Approval to Hire Bankruptcy Attorney
--------------------------------------------------------------
Eco Building Products, Inc. seeks approval from the U.S. Bankruptcy
Court for the District of Colorado to employ Warren Katz, Esq., an
attorney practicing in Chicago, to handle its Chapter 11 case.

Mr. Katz will provide these legal services:

     (a) advise Debtor with respect to its powers and duties;

     (b) assist Debtor in the preparation of a Chapter 11 plan of
reorganization;

     (d) file legal papers;

     (e) represent Debtor at the meeting of creditors and hearings
on confirmation of its Chapter 11 plan; and

     (f) represent Debtor in adversary proceedings and other
contested bankruptcy matters.

Mr. Katz will be compensated at his hourly rate of $350.

Debtor paid a pre-bankruptcy retainer to Warren Katz in the amount
of $3,717, of which $2,000 was allocated for pre-bankruptcy legal
fees.  The firm also used $1,717 of the amount to pay the filing
fee.

Mr. Katz, Esq., disclosed in court filings that he is a
"disinterested person" as defined in Section 101(14) of the
Bankruptcy Code.

The attorney holds office at:
   
     Warren Katz, Esq.
     2949 North Broadway, Unit 2
     Chicago, IL 60657
     Telephone: (949) 697-4111
     Email: wkatz@kentlaw.itt.edu

                   About Eco Building Products

Eco Building Products, Inc., a manufacturer of paint, coating and
adhesive products based in Escondido, Calif., sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. D. Colo. Case No.
20-14262) on June 22, 2020.  Steven Plumb, Debtor's representative,
signed the petition.  At the time of the filing, Debtor was
estimated to have total assets of $360,000 and total liabilities of
$5,135,080. Judge Thomas B. McNamara oversees the case.  Warren
Katz, Esq., is Debtor's legal counsel.


EKSO BIONICS: Secures $2 Million Loan from Pacific Western
----------------------------------------------------------
Ekso Bionics Holdings, Inc. and Ekso Bionics, Inc., the Company's
wholly-owned subsidiary, entered into a loan and security agreement
with Pacific Western Bank, pursuant to which the Lender agreed to
loan up to an aggregate principal amount of $2 million to the
companies.  The entire amount of Term Loan was disbursed to the
Borrowers on Aug. 20, 2020, and the proceeds of the Term Loan were
used to pay off the entire amount of the Borrowers' indebtedness to
Western Alliance Bank under that certain Loan and Security
Agreement dated Dec. 30, 2016, as amended.  Pursuant to the Loan
Agreement, the remainder of the Term Loan proceeds may be used for
general corporate purposes.

The Term Loan will bear interest on the outstanding daily balance
thereof, at a variable annual rate equal to the greater of: (A)
0.50% above the variable rate of interest announced by the Lender
as its "prime rate" then in effect; or (B) 4.50%.  The Borrowers
are required to pay accrued interest on the Term Loan on the 13th
day of each month through and including maturing on Aug. 13, 2023.
The interest rate of the Term Loan is subject to increase in the
event of late payments and after occurrence of and during the
continuation of an event of default.

Upon maturity, all unpaid principal and accrued and unpaid interest
will be due and payable in full.  The Borrowers may elect to prepay
the Term Loan at any time, in whole or in part, without penalty or
premium.

The Borrowers paid a non-refundable fee of $4,000 and all
reasonable costs and expenses related to the Term Loan incurred by
the Lender as of the Effective Date, and after the Effective Date,
the Borrower will pay all such costs and expenses incurred by the
Lender as and when they become due.

The Loan Agreement includes funding conditions, representations and
warranties and covenants customary to similar credit facilities.
The covenants include, among others, restrictions on the ability of
the Borrowers and their subsidiaries to dispose of assets, change
the Borrowers' name or state of formation, enter into mergers or
acquisitions or transactions that result in a Change of Control (as
defined in the Loan Agreement), incur indebtedness, incur liens,
pay dividends or make distributions on the Company's capital stock,
make investments or loans, enter into certain affiliate
transactions, make any payment in respect of any Subordinated Debt
(as defined in the Loan Agreement) without the Lender's consent, in
each case subject to exceptions customary to similar credit
facilities.  The Borrowers have also agreed to a liquidity covenant
requiring that a cash security account, with a balance equal to at
least the aggregate principal amount of the Term Loan then
outstanding, be maintained by it with the Lender.
The Loan Agreement creates a first priority security interest in
favor of the Lender with respect to substantially all assets of the
Borrowers and their domestic subsidiaries, including proceeds from
the sale, licensing or disposition of intellectual property, but
expressly excluding intellectual property itself.

Events of default which may cause repayment of the Term Loan to be
accelerated include, among other customary events of default, (1)
non-payment of any obligation when due, (2) the Borrowers' failure
to comply with certain of its affirmative or with their negative
covenants under the Loan Agreement, (3) the Borrowers' failure to
perform any other obligation required under the Loan Agreement and
to cure such default within a 15 days (or, if applicable, a
reasonable longer period not to exceed 45 days) after receiving
notice of such default or an officer of the Borrower becomes aware
of such default, (4) the occurrence of a Material Adverse Effect
(as defined in the Loan Agreement), (5) the attachment or seizure
of a material portion of the Borrowers' assets if such attachment
or seizure is not released, discharged or rescinded within 10
business days, or if the Borrower is enjoined from conducting all
or any material portion of its business or a judgement lien or
encumbrance is imposed or levied on any material portion of the
Borrowers' assets and is not relieved within 10 business days or
otherwise stayed, (6) bankruptcy or insolvency of the Borrowers,
(7) (a) default by the Borrower under any agreement (i) resulting
in a right by a third party to accelerate indebtedness in an amount
in excess of $200,000, (ii) in connection with any lease of real
property, or (ii) that would reasonably be expected to have a
Material Adverse Effect or (b) a default with respect to any
Subordinated Debt that is not cured within any applicable cure
period, (8) entry of a final, uninsured judgment or judgments
against the Borrower for the payment of money in an amount,
individually or in the aggregate, of at least $200,000 that remains
unsatisfied and unstayed for a period of 10 days, or (9) any
material misrepresentation or material misstatement with respect to
any warranty or representation set forth in the Loan Agreement or
any other related document.

                      About Ekso Bionics

Ekso Bionics -- http://www.eksobionics.com/-- is a developer of
exoskeleton solutions that amplify human potential by supporting or
enhancing strength, endurance and mobility across medical and
industrial applications.  Founded in 2005, the Company continues to
build upon its expertise to design some of the most cutting-edge,
innovative wearable robots available on the market. The Company is
headquartered in the Bay Area and is listed on the Nasdaq Capital
Market under the symbol EKSO.

Ekso Bionics reported a net loss of $12.13 million for the year
ended Dec. 31, 2019, compared to a net loss of $26.99 million for
the year ended Dec. 31, 2018.  As of June 30, 2020, the Company had
$22.35 million in total assets, $22.38 million in total
liabilities, and a total stockholders' deficit of $28,000.

OUM & CO. LLP, in San Francisco, California, the Company's auditor
since 2010, issued a "going concern" qualification in its report
dated Feb. 27, 2020, citing that Company has incurred significant
recurring losses and negative cash flows from operations since
inception and an accumulated deficit.  This raises substantial
doubt about the Company's ability to continue as a going concern.


ELLSWORTH APARTMENTS: S&P Cuts 2016 Bond Ratings to 'CCC (sf)'
--------------------------------------------------------------
S&P Global Ratings lowered its long-term ratings to 'CCC (sf)' from
'CCC+ (sf)' on the Public Finance Authority, Wis.' senior 2016
series A and subordinate 2016 series B multifamily housing revenue
bonds, issued on behalf of the borrowers, Ellsworth Apartments Penn
LLC and Covenant Manor OH LLC, for the Ellsworth Parkview
Apartments and Covenant Manor Apartments Project. The outlook on
the ratings is negative for both the 2016A and 2016B bonds.

The series 2016A and 2016B (together the bonds) were issued with
par amounts of $5.735 million and $425,000, respectively, pursuant
to and secured by a trust indenture dated Sept. 1, 2016 between the
issuer and the borrowers to (i) finance the cost of acquisition,
renovation and equipping of two federally subsidized multifamily
residential rental housing facilities designated for seniors, (ii)
fund separate accounts for the bonds; and (iii) to pay certain
costs of issuance of the bonds.

The bonds are secured by a pledge and assignment of the trust
estate, including revenues from the projects and funds deposited
under the indenture including payments made by the borrowers
pursuant to the loan agreement. Principal and interest on the bonds
is due every June 1 and Dec. 1 with maximum annual debt service
(MADS) of $337,205 occurring in 2045. The bonds have a final
maturity of Dec. 1, 2051.

Ellsworth Parkview Apartments (Ellsworth), one of the two housing
facilities, is a 31-unit multifamily property designated for
seniors ages 55 and older, located in Ellsworth, Penn. Covenant
Manor Apartments (Covenant), the second of the two housing
facilities, is a 50-unit multifamily property designated for
seniors ages 62 and older located in Trotwood, Ohio. Both
properties are supported by a federal subsidy in the form of
Housing Assistance Payment (HAP) contracts with the U.S. Dept. of
Housing and Urban Development (HUD) through the Section 8 program.
The HAP contracts on the properties are set to expire on March 2,
2027 for Ellsworth and on Dec. 31, 2038 for Covenant.

"The downgrade on the bonds reflects our view of the increased
vulnerability of the project to nonpayment on the bonds, barring
unusual and ongoing financial support in addition to the cash flows
generated by project operations," said S&P Global Ratings credit
analyst Joanie Monaghan. Further, as posted to the Electronic
Municipal Market Access on Aug. 4, 2020, the project is currently
in violation of several covenant requirements as laid out in the
trust indenture and loan agreement, which have not been cured.


EP ENERGY: Taps PwC to Provide Accounting, Tax Compliance Services
------------------------------------------------------------------
EP Energy Corporation and its affiliates seek approval from the
U.S. Bankruptcy Court for the Southern District of Texas to employ
PricewaterhouseCoopers LLP to provide accounting advisory and tax
compliance services.

PwC will perform the following services:

   (a) Tax accrual preparation services and tax compliance pursuant
to the engagement letter dated Sept. 7, 2018 (as modified by the
Statement of Work dated Oct. 31, 2018), including with respect to
the following:

     (i) Assist Debtors in the preparation of consolidated
financial statement tax accrual;

    (ii) Assist Debtors with the U.S. Corporation Income Tax
Return, Form 1120, as well as any required state corporate income
tax returns;

   (iii) Additional tax services; and

    (iv) Assist with Debtors' monthly sales and use tax compliance
process for Texas and Utah.

   (b) Tax debt restructuring services pursuant to the engagement
letter dated Sept. 3, 2019, including with respect to the
following:

     (i) Assist with the calculation of the tax consequences,
calculation of the tax attributes, provisions, returns and cash
flow projections, preparation of technical memoranda concerning tax
consequences, preparation of stock basis calculation (if
requested), preparation of an earnings and profits study (if
requested) and participate in meetings, as directed by Debtors.

   (c) Valuation and accounting advisory services pursuant to the
engagement letter dated Oct. 22, 2019, including with respect to
the following:

     (i) Perform valuation services in connection with Debtors'
impairment tests under FASB Accounting Standards Codification 360,
Property, Plant, and Equipment and estimate the value of the asset
groups and potentially impaired long-lived assets as of September
30, 2019 for financial statement reporting purposes.

   (d) Indirect tax bankruptcy consulting services pursuant to the
engagement letter dated Nov. 22, 2019, including with respect to
the following:

     (i) Assist Debtors with the up-front cataloging and
prioritization of claims, development of negotiating strategy
relating to the overall Chapter 11 plan and assist with the
execution of negotiating tax strategy associated with the claims.

   (e) Accounting advisory and other advisory services pursuant to
the engagement letter dated Dec. 20, 2019, including with respect
to the following:

     (i) Advise and assist Debtors with potential accounts impacted
by the bankruptcy.

PwC will receive fixed fees for tax and valuation services
contemplated by the engagement letters:

     Tax Accrual Services            $162,500
     Tax Compliance Services         $204,550
     Valuation Services               $50,000

The firm will be paid at hourly rates for the following services:

                       Sales and Use         Debt Restructuring
   Staff Level         Tax Services          Services

   Partner/Principal      $675               $959 - $1,276
   Managing Director      $675                      $1,067
   Director               $530                        $857
   Senior Manager          n/a                        $830
   Manager                $427                        $783
   Senior Associate       $324                        $614
   Associate              $257                        $425
   Administrative         $144                        $270

                        Accounting Advisory   Recurring Tax
   Staff Level          Services              Services

   Partner/Principal      $994                 $675 - $734
   Managing Director      $949                 $675 - $734
   Director               $865                 $530 - $625
   Senior Manager         $769                         n/a
   Manager                $674                 $427 - $490
   Senior Associate       $554                        $324
   Associate              $483                        $257
   Administrative         $140                        $144

In addition, PwC will receive reimbursement for out-of-pocket
expenses incurred.

Bret Oliver, a partner at PwC, disclosed in court filings that the
firm is a "disinterested person" within the meaning of Section
101(14) of the Bankruptcy Code.

The firm can be reached through:
   
     Bret Oliver
     PricewaterhouseCoopers LLP
     1000 Louisiana St., Suite 5800
     Houston, TX 77002
     Telephone: (713) 356-4000
     Facsimile: (713) 356-4717

                     About EP Energy Corporation

EP Energy Corporation and its direct and indirect subsidiaries (OTC
Pink: EPEG) -- http://www.epenergy.com/-- are a North American oil
and natural gas exploration and production company headquartered in
Houston, Texas. The Debtors operate through a diverse base of
producing assets and are focused on the development of drilling
inventory located in three areas: the Eagle Ford shale in South
Texas, the Permian Basin in West Texas, and Northeastern Utah.

EP Energy Corporation and its subsidiaries sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. S.D. Tex. Lead Case No.
19-35654) on Oct. 3, 2019, after reaching a deal with Elliott
Management Corporation, Apollo Global Management, LLC, and certain
other noteholders on a bankruptcy exit plan that would reduce debt
by 3.3 billion. The petitions were signed by David Rush, chief
restructuring officer.

EP Energy was estimated to have $1 billion to $10 billion in both
assets and liabilities as of the bankruptcy filing.

Judge Marvin Isgur oversees the cases.

Debtors have tapped Weil, Gotshal & Manges LLP as legal counsel,
Evercore Group LLC as investment banker, FTI Consulting, Inc. as
financial advisor, and Prime Clerk LLC as claims agent.
PricewaterhouseCoopers, LLP provides accounting advisory and tax
compliance services.

On Jan. 13, 2020, Judge Marvin Isgur confirmed the Fourth Amended
Joint Chapter 11 Plan filed by Debtors.


EXELA TECHNOLOGIES: Incurs $48.7-Mil. Net Loss in Second Quarter
----------------------------------------------------------------
Exela Technologies, Inc. filed with the Securities and Exchange
Commission its quarterly report on Form 10-Q, disclosing a net loss
of $48.69 million on $307.72 million of revenue for the three
months ended June 30, 2020, compared to a net loss of $41.57
million on $390.85 million of revenue for the three months ended
June 30, 2019.

For the six months ended June 30, 2020, the Company reported a net
loss $61.36 million on $673.17 million of revenue compared to a net
loss of $73.74 million on $795.21 million of revenue for the six
months ended June 30, 2019.

"We are pleased with our second quarter 2020 results and execution
in light of the difficult operating environment due to COVID-19.
We generated revenue above our prior guidance and delivered
sequential improvements in both our gross profit and adjusted
EBITDA margins in the second quarter.  In addition, we continued to
make progress against our liquidity improvement and core business
optimization initiatives by completing the divestiture of our
non-core records storage business in July.  So far, our 2020
results are playing out as we previously expected with the second
quarter representing our fiscal year low point, and we have
increased confidence that our financial performance will improve in
the back half of 2020 as volumes begin to rise and our incremental
cost reduction initiatives continue to flow through the model.  We
remain confident that Exela is well positioned to navigate this
uncertain environment and emerge a stronger company than before,"
said Ronald Cogburn, chief executive officer of Exela.

As of June 30, 2020, the Company had $1.26 billion in total assets,
$2.06 billion in total liabilities, and a total stockholders'
deficit of $799.85 million.

               Debt Reduction and Liquidity Improvement

On Nov. 12, 2019, Exela announced that its Board of Directors
adopted a debt reduction and liquidity improvement initiative, with
the goal of increasing the Company's liquidity to approximately
$125.0 to $150.0 million, and repaying debt with a target debt
reduction of approximately $150.0 to $200.0 million. In accordance
with this Initiative, Exela has announced three transactions
year-to-date 2020.

   * On Jan. 15, 2020, Exela announced that the Company entered
     into a 5-year, $160.0 million accounts receivable
     securitization facility to improve liquidity.  The facility
     is for an initial five-year term, may be extended in
     accordance with its terms, and is incremental to Exela's
     existing $100.0 million revolving facility maturing in July
     2022.

   * On March 17, 2020, Exela announced the sale of its Tax
     Benefit Group business for $40.0 million, or approximately
     1.93x 2019 revenue.  Net of closing costs and adjustments,
     this transaction resulted in proceeds of $38.2 million. For
     full year 2019, TBG generated total revenue of $20.7
     million.

   * On July 23, 2020, Exela announced the sale of its physical
     records storage and logistics business for $12.3 million.
     The assets involved in the business generated approximately
     $1.0 million of EBITDA in 2019.

   * The Company believes it is on schedule for additional
     divestitures with expected proceeds in the range of $100.0
     million to $150.0 million in the aggregate.

Third Quarter and Full Year 2020 Outlook

   * For the third quarter of 2020, Exela currently expects
     revenue to be in the range of $305 million to $312 million.

   * The depth and duration of the economic impact from COVID-19
     on Exela and its customers' businesses remains unknown.
     Given the uncertainties surrounding COVID-19 and its impacts
     on visibility, Exela has maintained suspension of providing
     financial guidance for full year 2020.  The Company
     continues to expect that gross profit margins will increase
     post COVID-19 downdraft as volumes normalize.

                  Substantial Doubt Raised

The Company concluded that the following conditions raised
substantial doubt about its ability to continue as a going
concern:

   * history of net losses of $48.7 million and $61.4 million for
     the three and six months ended June 30, 2020, respectively,
     and $509.1 million and $169.8 million for the years ended
     Dec. 31, 2019 and Dec. 31, 2018, respectively.  This is
     after considering a gain of $35.3 million on the sale of
     SourceHOV Tax, LLC recognized during the six months ended
     June 30, 2020, and including goodwill and other intangible
     asset impairment of $349.6 million, for the year ended
     Dec. 31, 2019 and $48.1 million for the year ended Dec. 31,
     2018;

   * net operating cash outflow of $23.1 million for the six
     months ended June 30, 2020, $63.9 million in 2019 and inflow
     of $23.6 million in 2018;

   * working capital deficits of $78.1 million as of June 30,
     2020, $147.1 million as of Dec. 31, 2019 and $123.5 million
     as of Dec. 31, 2018;

   * significant cash payments for interest on its long-term debt
     of $144.5 million in 2019 and a similar amount expected in
     2020;

   * a liability incurred of $58.5 million for the Appraisal
     Action;

   * a requirement that the Company maintain a minimum of $40.0
     million and $35.0 million in liquidity, at all times, to not
     be in default of the A/R Facility and the Credit Agreement,
     respectively; and

   * an accumulated deficit of $1,272.9 million.

Furthermore, under the terms of each of the First Lien Credit
Agreement, dated as of July 12, 2017, as amended and restated as of
July 13, 2018 and as further amended and restated as of April 16,
2019, and the Indenture and First Supplemental Indenture, dated
July 12, 2017, the Company was required to deliver to its lenders
and bondholders the Dec. 31, 2019 audited financial statements by
April 14, 2020, which the Company failed to do. Such failure was an
event of default under the Prior Credit Agreement if not cured
within 30 days of receiving a notice of default.  The Company
received such notice on April 15, 2020. Additionally, under the
terms of the A/R Facility, the Company was required to furnish to
each lender the Dec. 31, 2019 audited financial statements by May
11, 2020, which the Company failed to do.  During the second
quarter of 2020, both the Prior Credit Agreement and the A/R
Facility were amended.

The Company has a history of negative trends in its financial
condition and operating results as well as recent noncompliance
with covenants with its respective lenders.  However, despite these
conditions, the Company believes management's plans will provide
sufficient liquidity to meet its financial obligations and further,
maintain levels of liquidity as specifically required under the
Credit Agreement and the A/R Facility. Therefore, management
concluded these plans alleviate the substantial doubt that was
raised about its ability to continue as a going concern for at
least twelve months from Aug. 10, 2020 (the date that the financial
statements were issued).

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/1620179/000155837020010174/tmb-20200630x10q.htm

                            About Exela

Exela Technologies, Inc. is a business process automation (BPA)
company, leveraging a global footprint and proprietary technology
to provide digital transformation solutions enhancing quality,
productivity, and end-user experience.  With decades of expertise
operating mission-critical processes, Exela serves a growing roster
of more than 4,000 customers throughout 50 countries, including
over 60% of the Fortune 100.  With foundational technologies
spanning information management, workflow automation, and
integrated communications, Exela's software and services include
multi-industry department solution suites addressing finance and
accounting, human capital management, and legal management, as well
as industry-specific solutions for banking, healthcare, insurance,
and public sectors.  Through cloud-enabled platforms, built on a
configurable stack of automation modules, and over 22,000 employees
operating in 23 countries, Exela rapidly deploys integrated
technology and operations as an end-to-end digital journey
partner.

Exela Technologies reported a net loss of $509.12 million for the
year ended Dec. 31, 2019, compared to a net loss of $169.81 million
for the year ended Dec. 31, 2018.

                           *    *    *

As reported by the TCR on Nov. 29, 2019, S&P Global Ratings lowered
its issuer credit rating on Irving, Texas-based Exela Technologies
Inc. to 'CCC-' from 'CCC+' with negative outlook. "We could lower
our ratings on Exela if the company defaults, announces a
distressed exchange or restructuring, or misses its interest
payment," S&P said.


EXTRACTION OIL: Seeks Approval to Hire PwC as Auditor
-----------------------------------------------------
Extraction Oil & Gas, Inc. and its debtor affiliates seek approval
from the U.S. Bankruptcy Court for the District of Delaware to
employ PricewaterhouseCoopers LLP to provide independent audit
services.

PwC will render these professional services:

     (a) auditing the consolidated financial statements of Debtors
at December 31, 2020 and for the year then ending, and providing
the Debtors with an audit report related to those financial
statements;

     (b) communicating with the audit committee and management
about (i) any disagreements with management about matters that
could be significant to Debtors' financial statements or PwC's
report thereon; (ii) any serious difficulties encountered in
performing the audit; (iii) information relating to PwC's
independence with respect to Debtors; and (iv) other matters
related to Debtors' financial statements;

     (c) ensuring that the audit committee receives copies of
certain written communications between PwC and management; and

     (d) examining, on a test basis, evidence supporting the
amounts and disclosures in the financial statements, assessing
accounting principles used and significant estimates made by
management, and evaluating the overall financial statement
presentation.

In the 90 days prior to the petition date, Debtors paid to PwC
$610,424.92 on account of pre-bankruptcy services.

Debtors propose to compensate PwC for the audit services for a
fixed fee of $844,600.

PwC's hourly billing rates for assurance services and bankruptcy
and tax specialists are as follows:

        Title           Assurance Services     Bankruptcy and Tax
Specialists
     
     Partner                 $861-$994                      $994
     Managing Director       $850-$910                      $994
     Director                $790-$815                      $899
     Senior Manager          $719-$810                      $799
     Manager                 $600-$635                      $699
     Senior Associate        $500-$540                      $599
     Experienced Associate   $422-$455                      $499
     Associate               $300-$375                      $399

In addition, PwC will receive reimbursement for work-related
expenses incurred.

Jade Walle, a partner at PwC, disclosed in court filings that the
firm is a "disinterested person" within the meaning of Section
101(14) of the Bankruptcy Code.

The firm can be reached through:
   
     Jade I. Walle
     PricewaterhouseCoopers LLP
     1900 16th Street
     Denver, CO 80202
     Telephone: (720) 931-7000

                    About Extraction Oil & Gas

Denver-based Extraction Oil & Gas, Inc. is an independent energy
exploration and development company focused on exploring,
developing and producing crude oil, natural gas and NGLs primarily
in the Wattenberg Field in the Denver-Julesburg Basin of Colorado.
Visit http://www.extractionog.comfor more information.  

Extraction Oil & Gas and its affiliates sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. D. Del. Lead Case No.
20-11548) on June 14, 2020. At the time of the filing, Debtors
disclosed $1 billion to $10 billion in both assets and
liabilities.

Judge Christopher S. Sontchi oversees the cases.

Debtors have tapped Kirkland & Ellis, LLP, Kirkland & Ellis
International, LLP and Whireford, Taylor & Preston, LLC as legal
counsel; Alvarez & Marsal North America, LLC as restructuring
advisor; and Moelis & Company and Petrie Partners Securities, LLC
as investment banker and financial advisor.  Kurtzman Carson
Consultants, LLC is the claims and balloting agent and
administrative advisor and PricewaterhouseCoopers LLP (PwC) is
Debtors' independent audit services provider.


FAITH CATHEDRAL: Case Summary & 5 Unsecured Creditors
-----------------------------------------------------
Debtor: Faith Cathedral Look Up and Live Ministries, Inc.
          Faith Cathedral
          FKA Faith Bible Church, Inc.
          Faith Church
          FKA Today's Faith Church
        7200 Augusta Road
        Piedmont, SC 29673

Business Description: Faith Cathedral Look Up and Live Ministries,
                      Inc. is a tax-exempt religious organization.

Chapter 11 Petition Date: August 24, 2020

Court: United States Bankruptcy Court
       District of South Carolina

Case No.: 20-03333

Judge: Hon. Helen E. Burris

Debtor's Counsel: Robert Pohl, Esq.
                  POHL, P.A.
                  P.O. Box 27290
                  Greenville, SC 29616
                  Tel: 864-233-6294
                  Email: Robert@POHLPA.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Jenette Cureton, assistant
administrator.

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

https://www.pacermonitor.com/view/RRRZI5A/Faith_Cathedral_Look_Up_and_Live__scbke-20-03333__0001.0.pdf?mcid=tGE4TAMA


FLUSHING LANDMARK: Taps Weinberg Gross as Legal Counsel
-------------------------------------------------------
Flushing Landmark Realty Mezz LLC seeks approval from the U.S.
Bankruptcy Court for the Eastern District of New York to employ
Weinberg, Gross & Pergament, LLP as its legal counsel.

The firm will render these legal services:

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

     (b) represent Debtor before the bankruptcy court and at all
hearings on matters pertaining to its affairs;

     (c) assist Debtor in the preparation and negotiation of a plan
of reorganization with its creditors; and

     (d) prepare legal papers.

Debtor desires to employ Weinberg under a general retainer.

The firm is a "disinterested person" within the meaning of Section
101(14) of the Bankruptcy Code, according to court filings.

The firm can be reached through:
   
     Marc A. Pergament, Esq.
     Weinberg, Gross & Pergament, LLP
     400 Garden City Plaza, Suite 403
     Garden City, NY 11530
     Telephone: (516) 877-2424
     Facsimile: (516) 877-2460
     Email: mpergament@wgplaw.com    

                 About Flushing Landmark Realty Mezz

Flushing Landmark Realty Mezz LLC, a Flushing, New York-based
company engaged in the business of constructing and managing real
properties, filed a petition under Chapter 11 of the Bankruptcy
Code (Bankr. E.D.N.Y. Case No. 20-72404) on July 8, 2020.  Myint
Kyaw, Debtor's managing member, signed the petition.  At the time
of the filing, Debtor disclosed estimated assets of up to $50,000
and estimated liabilities of $10 million to $50 million.  Judge
Robert E. Grossman oversees the case. Weinberg, Gross & Pergament
LLP is Debtor's legal counsel.


GARTNER INC: S&P Alters Outlook to Stable, Affirms 'BB' ICR
-----------------------------------------------------------
S&P Global Ratings affirmed its 'BB' issuer-credit rating on
Gartner Inc. and revised the outlook to stable from negative.  Its
issue-level and recovery ratings on the company's unsecured debt
are unchanged.

S&P acknowledges a high degree of uncertainty about the evolution
of the coronavirus pandemic. The consensus among health experts is
that the pandemic may now be at, or near, its peak in some regions
but will remain a threat until a vaccine or effective treatment is
widely available, which may not occur until the second half of
2021. S&P is using this assumption in assessing the economic and
credit implications associated with the pandemic. As the situation
evolves, the rating agency will update its assumptions and
estimates accordingly.

Realized cost savings and low growth in the company's research
segment sufficiently offset the downside risks of leverage rising
above 4x.  The outlook revision primarily reflects Gartner's
cost-avoidance initiatives, which allow the company to partially
offset revenue and EBITDA loss from the cancellation of its
in-person conferences starting in March 2020 and for the remainder
of the year, as well as the revenue declines expected in its
consulting and, to some degree, its research business, which has
had a solid track record of growing historically at high single- to
low double-digit rates. Gartner's research business contributed
over 75% of its 2019 revenue and the subscription business model
for the global technology and global business research segments
dampen revenue volatility since Gartner is typically paid up front
annually for research contracts that can span multiple years.
Further, the company has experienced good customer and wallet share
retention in the second quarter of 2020, but S&P does not view the
research segment to be fully immune to the broader economic
environment. S&P expects modest revenue contraction in the second
half of 2020 as contracts come up for renewal. Gartner's leverage
was 2.9x as of the 12 months ended June 30, 2020, and S&P expects
that leverage will likely remain well below 4x through 2020 and
2021.

Gartner will likely need to maintain a challenging balance between
accelerating revenue growth and maintaining EBITDA margins over the
next 12 months.  Gartner's cost-avoidance program will likely allow
it to maintain its 2020 EBITDA margins at levels comparable with
2019; however, growth in the research segment relies on making
meaningful sales investments.

"We believe that Gartner will likely need to maintain a fine
balance between trying to accelerate research revenue growth back
to historic levels and maintaining EBITDA margins, since there is
generally a lag between sales investments translating into contract
value growth and the contract value growth translating into revenue
growth. Therefore, we expect EBITDA margins to remain somewhat
pressured through 2021 despite stabilization and growth in its
consulting and conferences segments in 2021," S&P said.

Recent secured debt refinancing and amended covenants provide ample
liquidity for 2020.  In the second quarter of 2020, Gartner pursued
various initiatives to improve its liquidity by extending its debt
maturity profile and improving revolving credit facility access. In
June 2020, Gartner issued $800 million in senior unsecured notes
due in 2028 and used the net proceeds, along with cash on hand, to
fund the repayment of approximately $788 million in principal of
its secured term loan A maturing in 2022 ($400 million outstanding
as of June 30, 2020) and to repay revolving credit facility
borrowings (no drawn balance outstanding as of June 30, 2020).
Before the refinancing, the company amended its credit facility
financial maintenance covenants in May 2020, improving its ability
to draw under its $1.2 billion revolver and giving it additional
financial flexibility should earnings decline more than expected.

Gartner benefits from a solid business position in its research
segment and is well positioned to benefit from longer-term secular
trends.  Gartner has a global leadership position in its research
business, with a track record of consistent revenue, EBITDA, and
cash flow growth. Its technology research offerings are dominant in
the space, and the research business benefits from secular
long-term trends toward business process automation, cloud
migration, outsourcing, and digital commerce, resulting in
information technology spending growth across industries. Further,
the company has a good brand name, and it benefits from good sales
synergies between its research, consulting, and conferences
offerings.

"The stable outlook reflects our expectation that Gartner's
cost-avoidance measures and relatively stable performance in the
company's research segment will allow it to maintain leverage at or
below the mid-3x area over the next 12 months. This is despite a
challenging economic environment due to the COVID-19 pandemic and
related social distancing measures causing conference cancellations
and a significant decline in conference segment revenue," S&P
said.

S&P could lower the rating if it expected that Gartner's leverage
would increase and remain above 4x on a sustained basis. This would
likely result from a prolonged and greater-than-expected impact on
global economic growth and the company's operations from COVID-19
such that the company experienced a steep decline in growth in its
research and consulting segments.

An upgrade to 'BB+' is unlikely over the next 12 months and would
be driven by the company demonstrating solid operating performance,
including low-double-digit percent organic revenue growth, adjusted
EBITDA margins improving to the low- to mid-20% area, and the
company exhibiting a commitment to maintaining debt leverage at 3x
or below.


GAUCHO GROUP: Reports $1.64 Million Net Loss in Second Quarter
--------------------------------------------------------------
Gaucho Group Holdings, Inc. filed with the Securities and Exchange
Commission its quarterly report on Form 10-Q, disclosing a net loss
attributable to common stockholders of $1.64 million on $117,332 of
sales for the three months ended June 30, 2020, compared to a net
loss attributable to common stockholders of $2.13 million on
$268,733 of sales for the three months ended June 30, 2019.

For the six months ended June 30, 2020, the Company reported a net
loss attributable to common stockholders of $3.07 million on
$414,318 of sales compared to a net loss attributable to common
stockholders of $3.71 million on $709,228 of sales for the same
period during the prior year.

As of June 30, 2020, the Company had $5.62 million in total assets,
$7.82 million in total liabilities, $9.01 million in series B
convertible redeemable preferred stock, and a total stockholders'
deficiency of $11.20 million.

"Based upon projected revenues and expenses, the Company believes
that it may not have sufficient funds to operate for the next
twelve months from the date these financial statements are made
available.  Further, while the Company plans to apply to NASDAQ
later this year to uplist its common stock, should that effort not
be successful, the Company would be required, on December 31, 2020,
to redeem all Series B Shares that have not been previously
converted to common stock.  The cost to redeem these shares would
likely have a material adverse effect on the Company's financial
position and would likely require either the liquidation of certain
Company assets or an effort to raise new equity or debt financing.
Whether the Company would be able to consummate any such
transaction, should it need to do so, on economically beneficial
terms or otherwise, cannot be presently known.  The aforementioned
factors raise substantial doubt about the Company's ability to
continue as a going concern."

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

https://www.sec.gov/Archives/edgar/data/1559998/000149315220016278/form10-q.htm

                       About Gaucho Group

Headquartered in New York, NY, Gaucho Group Holdings, Inc. --
http://www.algodongroup.com/-- was incorporated on April 5, 1999.  
Effective Oct. 1, 2018, the Company changed its name from Algodon
Wines & Luxury Development, Inc. to Algodon Group, Inc., and
effective March 11, 2019, the Company changed its name from Algodon
Group, Inc. to Gaucho Group Holdings, Inc.  Through its
wholly-owned subsidiaries, GGH invests in, develops and operates
real estate projects in Argentina.  GGH operates a hotel, golf and
tennis resort, vineyard and producing winery in addition to
developing residential lots located near the resort.  In 2016, GGH
formed a new subsidiary and in 2018, established an e-commerce
platform for the manufacture and sale of high-end fashion and
accessories.  The activities in Argentina are conducted through its
operating entities: InvestProperty Group, LLC, Algodon Global
Properties, LLC, The Algodon - Recoleta S.R.L, Algodon Properties
II S.R.L., and Algodon Wine Estates S.R.L. Algodon distributes its
wines in Europe through its United Kingdom entity, Algodon Europe,
LTD.

Gaucho Group reported a net loss attributable to common
stockholders of $7.38 million for the year ended Dec. 31, 2019,
compared to a net loss attributable to common stockholders of $6.40
million for the year ended Dec. 31, 2018.  As of March 31, 2020,
the Company had $5.98 million in total liabilities, $7.05 million
in total liabilities, $9.02 million in series B convertible
redeemable preferred stock, and a total stockholders' deficiency of
$10.09 million.

Marcum LLP, in New York, the Company's auditor since 2013, issued a
"going concern" qualification in its report dated March 30, 2020
citing that the Company has a significant working capital
deficiency, has incurred significant losses and needs to raise
additional funds to meet its obligations and sustain its
operations.  These conditions raise substantial doubt about the
Company's ability to continue as a going concern.


GENWORTH FINANCIAL: S&P Keeps 'B-' ICR on CreditWatch Negative
--------------------------------------------------------------
S&P Global Ratings said its 'B-' long-term issuer credit rating on
Genworth Financial Inc. (NYSE: GNW) and 'BB+' long-term financial
strength and issuer credit ratings on Genworth Mortgage Insurance
Corp. (GMICO; GNW's U.S. mortgage insurance business) remain on
CreditWatch with negative implications, where they were placed May
15, 2020.

The 'B-' rating on GNW reflects heightened liquidity risks and
constrained financial flexibility. The company recently issued 6.5%
$750 million of senior unsecured notes through its intermediate
holding company, Genworth Mortgage Holdings Inc. (GMH). GMH is an
unregulated holding company for GNW's U.S. mortgage insurance
operations. S&P understands that the net proceeds from this debt
issuance after withholding about $300 million at GMH will be
upstreamed to GNW.

The company's agreement with AXA S.A. pushes a large part of its
settlement payment to 2022 subject to certain conditions but it
eroded some of its cash holdings, which were $554 million at the
end of second quarter. The debt issuance along with available
holding company cash should be sufficient to meet the first-quarter
2021 obligations, including debt maturity of $356 million. However,
S&P believes the anticipated holding company resources would likely
not be sufficient to service the debt maturity of $661 million due
in September 2021. Although the debt issuance at the intermediate
holding company provides additional funds to GNW to service its
near-term obligations, it increases the structural subordination of
GNW's obligations as well.

If the acquisition by China Oceanwide Holdings Group Co. Ltd.
(Oceanwide) proceeds, the anticipated capital infusion from the new
parent can address near-term liquidity concerns. The acquisition
agreement with Oceanwide was extended for the 15th time until
September quarter-end. S&P believes that the odds of this
transaction closing have declined in view of the stressed global
economic conditions, as it seems the delay is mostly due to
Oceanwide's financing of the acquisition. Even though the deal is
still pending, given the uncertainty, GNW has indicated plans of a
partial IPO of its U.S. mortgage insurance business to raise
additional funds to meet its September 2021 debt maturity. The plan
is feasible, in S&P's view, although the valuations within the
mortgage insurance sector, especially for legacy players, are
depressed and execution risk remains.

S&P's ratings on GMICO are capped at one notch above the group
credit profile due to the group's high debt load, constrained debt
service capability, and a weaker capital position compared to its
peers. As a fully owned strong performing asset of substantial
size, GMICO is the primary source of earnings to help Genworth
service its obligations, despite pressure on mortgage insurance
earnings. Therefore, the ratings on GMICO are prone to further
stress from deterioration in consolidated group profile, including
due to increased group leverage. Furthermore, if the acquisition is
completed, the question of the parent's influence on the ratings on
GNW would still need to be addressed. While it does not rate
Oceanwide and does not have any visibility on the company's
approach to structuring the deal on its end, based on publicly
available information, S&P believes the upside potential for the
ratings subsequent to the acquisition could be limited and there
could be some downside risk.

The negative CreditWatch placement on the parent holding company,
GNW, reflects liquidity risks due to near-term debt maturities. The
negative CreditWatch placement on GMICO reflects negative pressures
on the group credit profile from a combination of potentially
higher debt load and stressed economic conditions straining capital
and earnings, as well as any negative influence under new
ownership. S&P expects to provide an update in the near term as
these events develop.

S&P would likely lower the rating on GNW by one or more notches if
it believes the company will not get access to additional resources
to meet its pending obligations in 2021.

S&P could also lower the ratings on GMICO if:

-- S&P does not expect the consolidated fixed-charge coverage to
be above 2.0x on a sustainable basis; or

-- The group capitalization worsens below the 'BBB' confidence
level on a sustained basis.

Downward rating pressure also emanates from broader credit
considerations related to the potential ownership by Oceanwide post
transaction close.

S&P could affirm the ratings and assign a negative or stable
outlook if near-term pressures on liquidity, earnings, and
capitalization ease, provided that downside risk from the Oceanwide
acquisition is determined to be low.

Upside potential exists, if S&P believes broader credit
considerations of the ownership by Oceanwide support a higher
rating on GNW. Upside potential for GMICO exists if the company
sees successful execution of the IPO and the resultant governance
framework provides at least a partial check on group influence.


GETTY IMAGES: S&P Affirms 'B-' ICR on Adequate Liquidity, Cost Cuts
-------------------------------------------------------------------
S&P Global Ratings affirmed its ratings on Getty Images Inc.,
including its 'B-' issuer credit rating, and removed them from
CreditWatch, where it placed them with negative implications on
March 16, 2020.

Getty's highly variable cost base and cost reduction efforts give
the company some flexibility to address near-term economic
pressures. In response to lower economic activity and cancelled or
postponed events caused by the coronavirus pandemic, the company
implemented cuts in mainly staffing and marketing costs totaling
$60 million to $80 million on an annualized basis. As a result,
adjusted EBITDA declined by roughly 4% despite a 12% revenue
decrease. The revenue decrease reflects double-digit percent
declines in its Creative Stills and Editorial segments because of
the weak macroeconomic environment and cancelation of sports and
entertainment events caused by the coronavirus pandemic. The
company's high percentage of annual subscription revenues helped to
offset the decline. S&P expects operating trends to improve in the
second half of this year and into 2021 on an economic recovery and
the return of some of the postponed events. While a portion of the
cost actions could be permanent, S&P expects Getty to gradually
reinstate a majority of the costs, including increased marketing
spending to remain competitive. High investments in product
development and marketing at Getty's competitors, some of which
have greater financial resources and technology development
expertise, will continue to intensify competition.

Management execution risks remain for the capital structure Getty
will need to meaningfully grow its EBITDA and cash flow to delever
its balance sheet. S&P believes this could be challenging given the
competitive market and the need for higher investment and marketing
spending. In S&P's view, Getty has a highly leveraged capital
structure with roughly $2.4 billion (including preferred stock) of
debt as of June 30, 2020. Adjusted debt to EBITDA was about 10x as
of June 30, 2020. S&P assumes the company will continue to elect
the paid-in-kind (PIK) interest feature on the preferred stock over
the next two years, and use the excess cash flow for business
reinvestments and debt reduction.

Getty has adequate liquidity to withstand the economic downturn
over the next 12 months. Getty had $133 million of cash on hand and
its $80 million revolving credit facility was undrawn as of June
30, 2020. The company has no substantial debt maturities until
2026. The revolver has a springing maximum 6.5x total first-lien
leverage financial maintenance covenant that goes into effect when
more than 35% of the facility is outstanding. S&P does not expect
the company to trigger the covenant over the next 12 months. It
expects the facility will remain undrawn as performance slowly
improves on an economic recovery.

Environmental, social, and governance (ESG) credit factors for this
credit rating change:

-- Health and safety

The negative outlook reflects the risk that the Getty's cash flow
could become constrained because of the current challenging
environment, and that a prolonged economic downturn could
jeopardize the company's ability to meaningfully grow its EBITDA
and de-lever over the next 12 to 24 months.

"We could lower our rating if we believe the company will be unable
to grow its EBITDA sufficiently over the next 12 to 24 months,
thereby keeping leverage elevated and increasing the risk that the
capital structure becomes unsustainable. In addition, we could also
lower the rating if free operating cash flow (FOCF) falls below $40
million or if the company's liquidity weakens. This could result
from a prolonged economic downturn, or competitive pressures
causing Getty to make higher-than-anticipated marketing investments
or lower prices," S&P said.

"We could revise the outlook to stable once the company exhibits
consistent revenue and EBITDA growth, moderates leverage, and
maintains free operating cash flows in the $60 million to $100
million range. This would likely result from improving
macroeconomic trends and resumption of sports and entertainment
events," the rating agency said.


GLOBAL EAGLE: Mgt. Says Going Concern Doubt Not Yet Alleviated
--------------------------------------------------------------
Global Eagle Entertainment Inc. filed its quarterly report on Form
10-Q, disclosing a net loss of $80,925,000 on $144,165,000 of total
revenue for the three months ended March 31, 2020, compared to a
net loss of $37,609,000 on $166,619,000 of total revenue for the
same period in 2019.

At March 31, 2020, the Company had total assets of $630,476,000,
total liabilities of $1,086,327,000, and $455,851,000 in total
stockholders' deficit.

Global Eagle said, "The Company's management has evaluated events
and conditions, including historical losses and negative cash flows
from operations, government and industry-imposed travel
restrictions in the aviation and maritime industries that the
Company services, and the Company's projected future violations
with the covenants contained in our existing indebtedness,
including the maximum consolidated first lien net leverage ratio
("Maximum First Lien Leverage") and a covenant requiring it to
maintain minimum levels of undrawn revolving commitments plus cash
and cash equivalents ("Minimum Liquidity") contained in the Senior
Secured Credit Agreement entered into on January 6, 2017 (as
amended, the "2017 Credit Agreement"), in future periods.  These
events and conditions have raised substantial doubt of the
Company's ability to satisfy existing debt obligations and pay down
past due accounts payable and other obligations as they become due
in the next 12 months.

"The Company's management has plans in-place, and is working with
outside advisors, to address the substantial doubt about the
Company's ability to continue as a going concern.  Mitigating
actions implemented in the first quarter include temporary salary
reductions for all employees, including executive offices and the
Company's Board of Directors, negotiations with both customers and
vendors to revise existing contracts to current activity levels and
executing substantial reductions in capital expenditures and
overall costs.

"In addition, the Company's management is pursuing actions to
maximize cash available to meet our obligations as they become due
in the ordinary course of business, including (i) executing
additional substantial reductions in expenses, capital expenditures
and overall costs; (ii) applying for all eligible global government
and other initiatives available to businesses or employees impacted
by the COVID-19 pandemic, primarily through payroll and wage
subsidies and deferrals; (iii) submitted applications for U.S.
Treasury Loans through the Coronavirus Aid, Relief, and Economic
Security ("CARES") Act.  There is no assurance that our
applications will be approved or that any sources of financings
under the CARES Act will be available to us on favorable terms or
at all; and (iv) accessing alternative sources of capital, in order
to generate additional liquidity.  These actions are intended to
mitigate those conditions which raise substantial doubt of the
Company's ability to continue as a going concern.  While we
continue to work toward completing these items and taking other
actions to create additional liquidity and comply with the payment
and other covenants set forth in its debt agreements, there is no
assurance that we will be able to do so.  Our ability to meet our
obligations as they become due in the ordinary course of business
for the next 12 months will depend on our ability to achieve
improved results, our ability to generate and conserve cash, our
ability to obtain necessary waivers from lenders and other equity
stakeholders to achieve sufficient cash interest savings therefrom
and our ability to complete other liquidity-generating
transactions.  Based on the uncertainty of achieving these actions
the Company's management has determined that the substantial doubt
about the Company's ability to continue as a going concern within
one year from the issuance date of this Quarterly Report on Form
10-Q has not been alleviated."

A copy of the Form 10-Q is available at:

                       https://is.gd/XXtB0z

Global Eagle Entertainment Inc. provides media and satellite-based
connectivity to fast-growing, global mobility markets across air,
land and sea.  Global Eagle offers a fully integrated suite of rich
media content and seamless connectivity solutions around the globe.
The Company is headquartered in Los Angeles, California.



GTT COMMUNICATIONS: Receives NYSE Notice Over Delayed Form 10-Q
---------------------------------------------------------------
GTT Communications, Inc. received a notice from the New York Stock
Exchange indicating that the Company is not in compliance with
Section 802.01E of the NYSE Listed Company Manual as a result of
its failure to timely file its Quarterly Report on Form 10-Q for
the quarter ended June 30, 2020 with the Securities and Exchange
Commission.  The notice has no immediate effect on the listing of
the Company's stock on the NYSE.

The NYSE informed the Company that, under the NYSE's rules, the
Company can regain compliance with the NYSE's continued listing
requirements by filing the Form 10-Q with the SEC at any time prior
to Feb. 17, 2021.  If the Company fails to file the Form 10-Q by
that date, the NYSE may grant, in its sole discretion, a further
extension of up to six additional months for the Company to regain
compliance, depending on the specific circumstances. The NYSE
notice indicates that NYSE may commence delisting proceedings at
any time during the period that is available to complete the
filing, if circumstances warrant.

As the Company reported in its Form 12b-25 filed with the SEC on
Aug. 10, 2020, the Company is overseeing a review of certain issues
related to the recording and reporting of Cost of
Telecommunications Services and related internal controls.  The
Company continues to work diligently to complete the review but is
currently unable to predict the timing or outcome of the review.
Consequently, the Company is not in a position to file the Form
10-Q.  The Company continues to work expeditiously to conclude the
review and will file the Form 10-Q as soon as practicable.

                           About GTT

GTT Communications operates a Tier 1 internet network and owns a
fiber network that includes an expansive pan-European footprint and
subsea cables.  The Company's global network includes over 600
unique points of presence ("PoPs") spanning six continents, and the
Company provides services in more than 140 countries.

GTT reported a net loss of $105.9 million for the year ended Dec.
31, 2019, a net loss of $243.4 million for the year ended Dec. 31,
2018, and a net loss of $71.5 million for the year ended Dec. 31,
2017.  As of March 31, 2020, the Company had $4.74 billion in total
assets, $4.54 billion in total liabilities, and $196.8 million in
total stockholders' equity.

                            *   *   *

As reported by the TCR on Aug. 17, 2020, S&P Global Ratings placed
all of its ratings on U.S.-based internet protocol (IP) network
operator GTT Communications Inc., including its 'CCC+' issuer
credit rating, on CreditWatch with negative implications.  The
CreditWatch placement follows GTT's announcement that it delayed
the filing of its second-quarter 2020 financial statements and
signed an amendment to extend the reporting deadline to Oct. 30,
2020.  The filing delay is due to certain issues stemming from the
company's recording and reporting of cost of goods sold (COGS) and
its related internal controls.


HAJJAR BUSINESS: May Use Cash Collateral Thru Nov. 10
-----------------------------------------------------
Judge John K. Sherwood of the U.S. Bankruptcy Court for the
District of New Jersey has authorized Hajjar Business Holdings to
use cash collateral as defined in section 363(a) of the Bankruptcy
Code on an interim basis to pay for the operating expenses and
costs of administration incurred by the Debtors in accordance with
the Budget.

For each month of the interim period, Wilmington Trust, National
Association, as Trustee for the Benefit of the Registered Holders
of Wells Fargo Commercial Mortgage Trust 2016-C34, Commercial
Mortgage Pass-Through Certificates Series 2016-C34, as the Secured
Lender, will receive the monthly tax escrow due and owing under the
Loan Documents in the approximate amount of $158,000 plus a sum of
not less than $100,000.00 of the Secured Lender's monthly interest
payment in the amount of $347,000 per month representing interest
at the non-default rate due and owing to the Secured Lender under
the Loan Documents.  Adequate Protection Payments is due no later
than the 15th of each month starting August 15.

Wilmington Trust had objected to the Debtors' request, saying they
are in breach of the prior cash collateral orders as they have
failed to pay all of the adequate protection payments required
under those orders. Wilmington believes that any extension of the
Debtors' right to use Cash Collateral should be expressly
conditioned upon the Debtors being required to: (a) make the
Adequate Protection Payments as required by both the Bankruptcy
Code and the Court's prior Orders; and (b) develop a mechanism
through which the Debtors will remit to the Secured Creditor any
shortfall on the Adequate Protection Payments the Court has
previously ordered the Debtors to pay.

A final hearing or a further interim hearing on the Debtor's
continued use of Cash Collateral will be held on November 10.

A full-text copy of the Order is available for free at
https://bit.ly/31gH5be from PacerMonitor.com.

                About Hajjar Business Holdings

Hajjar Business Holdings, LLC and 12 of its affiliates sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. D. N.J.,
Case No. 20-12465) on Feb. 13, 2020.  At the time of the filing,
Hajjar Business Holdings estimated assets of between $100,000 to
$500,000 and liabilities of between $50 million to $100 million.  


Judge John K. Sherwood presides over the Debtors' cases.

Anthony Sodono, III, Esq. and Sari B. Placona, Esq. of McManimon,
Scotland & Baumann, LLC serve as counsel to the Debtors.

The Secured Lender, Wilmington Trust, National Association, as
Trustee for the Benefit of the Registered Holders of Wells Fargo
Commercial Mortgage Trust 2016-C34, Commercial Mortgage
Pass-Through Certificates Series 2016-C34, is represented by:

     DUANE MORRIS LLP
     Sommer L. Ross, Esq.
     222 Delaware Avenue, Suite 1600
     Wilmington, DE 19801
     Telephone: (302) 657-4951
     E-mail: SLRoss@duanemorris.com

          - and -

     Lawrence J. Kotler, Esq.
     30 South 17th Street
     Philadelphia , PA 19103-4196
     Telephone: (215) 979-1514
     E-mail: LJKotler@duanemorris.com


HARTMAN SHORT TERM: Has $1.9M Net Income for March 31 Quarter
-------------------------------------------------------------
Hartman Short Term Income Properties XX, Inc. filed its quarterly
report on Form 10-Q, disclosing a net income of $1,884,000 on
$23,139,000 of total revenues for the three months ended March 31,
2020, compared to a net income of $360,000 on $23,309,000 of total
revenues for the same period in 2019.

At March 31, 2020, the Company had total assets of $546,549,000,
total liabilities of $325,020,000, and $221,529,000 in total
equity.

The Company said, "As of December 31, 2019 and March 31, 2020,
Hartman SPE has a debt yield of 13.29% and 12.95%, respectively.
Management has concluded that there is substantial doubt about the
Company's ability to continue as a going concern within one year of
the issuance date of these consolidated financial statements due to
the fact of the uncertainty regarding the loan maturity of the SPE
Loan.  Management believes that Hartman SPE will be able to extend
the maturity date for one year which will mitigate the maturity
date issue within one year of the issuance date of these
consolidated financial statements."

A copy of the Form 10-Q is available at:

                       https://is.gd/Hio761

Hartman Short Term Income Properties XX, Inc., is based in Houston,
Texas.



HOPEDALE MINING: Committee Seeks to Hire Barber Law as Counsel
--------------------------------------------------------------
The official committee of unsecured creditors appointed in the
Chapter 11 cases of Hopedale Mining LLC and its affiliates seeks
approval from the U.S. Bankruptcy Court for the Southern District
of Ohio to employ Barber Law PLLC.

Barber Law will serve as co-counsel with Foley & Lardner LLP, the
committee's lead counsel.  The firm will handle all matters on
which Foley & Lardner has an actual or potential conflict of
interest and will provide other legal services in connection with
Debtors' Chapter 11 cases.

The firm's standard hourly rate is $300.  By agreement with the
committee, Barber Law will not charge for non-working travel time
but will charge the committee for certain other expenses incurred.

The following is provided in response to the request for additional
information set forth in Paragraph D.1. of the Revised U.S. Trustee
Guidelines:

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

Response: No.

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

Response: No.

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

Response: Barber Law has not previously represented its client in
this matter in the 12 months prepetition.

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

Response: Barber Law expects to develop a budget and staffing plan
to reasonably comply with the U.S. Trustee's request for
information and additional disclosures, as to which Barber Law
reserves all rights. The Committee has approved Barber Law's
proposed hourly billing rates.

T. Kent Barber, an attorney at law and owner of the law firm Barber
Law PLLC, disclosed in court filings that the firm is a
"disinterested person" within the meaning of sections 101(14) and
327(a) of the Bankruptcy Code.

The firm can be reached through:
   
     T. Kent Barber, Esq.
     Barber Law PLLC
     2200 Burrus Drive
     Lexington, KY 40513
     Telephone: (859) 296-4372
     Email: kbarber@barberlawky.com

                       About Hopedale Mining

Hopedale Mining, LLC and its affiliates are diversified coal
producers. They produce, process and sell coal of various steam and
metallurgical grades from multiple coal-producing basins in the
United States.  They market steam coal primarily to electric
utility companies as fuel for their steam powered generators. The
companies have a geographically diverse asset base with coal
reserves located in Central Appalachia, Northern Appalachia, the
Illinois Basin and the Western Bituminous region.

On July 22, 2020, Hopedale Mining sought protection under Chapter
11 of the Bankruptcy Code (Bankr. S.D. Ohio Lead Case No.
20-12043). At the time of the filing, Hopedale Mining had estimated
assets of between $10 million and $50 million and liabilities of
between $1 million and $10 million.  

Judge Guy R. Humphrey oversees the cases.

Debtors have tapped Frost Brown Todd LLC as their bankruptcy
counsel, Cambio Group LLC as restructuring advisor, Energy Ventures
Analysis Inc. as financial advisor, FTI Consulting Inc. as
bankruptcy consultant, and Epiq Corporate Restructuring LLC as
claims and noticing agent.

On July 30, 2020, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors. The committee has
retained Foley & Lardner LLP and Barber Law PLLC as its legal
counsel and B. Riley FBR, Inc. as its financial advisor.


HOPEDALE MINING: Committee Seeks to Hire Foley & Lardner as Counsel
-------------------------------------------------------------------
The official committee of unsecured creditors appointed in the
Chapter 11 cases of Hopedale Mining LLC and its affiliates seeks
approval from the U.S. Bankruptcy Court for the Southern District
of Ohio to employ Foley & Lardner LLP as its legal counsel.

Foley & Lardner will render these legal services:

     (a) provide legal advice with respect to the committee's
rights, powers and duties in Debtors' Chapter 11 cases;

     (b) prepare legal papers;

     (c) represent the committee in contested matters;

     (d) analyze a potential sale of substantially all of Debtors'
assets and the interests of unsecured creditors with respect to
such a sale;

     (e) review pre-bankruptcy transactions and relationships;

     (f) negotiate plans of reorganization or liquidation;

     (g) assist the committee in analyzing the claims of creditors
and Debtors' capital structure and in negotiating with holders of
claims and equity interests;

     (h) assist the committee's investigation of the acts, conduct,
assets, liabilities and financial condition of Debtors (and, to the
extent applicable, Debtors' officers, directors and shareholders)
and of the operation of Debtors' businesses;

     (i) assist and advise the committee as to its communications
to the general creditor body regarding significant matters in
Debtors' cases; and

     (j) review and analyze all applications, orders, statements of
operations and schedules filed with the court and advise the
committee as to their propriety.

The standard hourly rates for the attorneys and paralegals
anticipated to handle the cases are as follows:

     Geoffrey Goodman, Partner            $702
     Matt Lee, Partner                    $530
     Tamar Dolcourt, Senior Counsel       $495
     Jasmine Reed, Associate              $395
     Dianne Nichols, Paralegal            $255

In addition, the firm will charge the committee for work-related
expenses incurred.

The following is provided in response to the request for additional
information set forth in Paragraph D.1. of the Revised U.S. Trustee
Guidelines:

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

Response: Yes, in connection with its engagement, Foley has agreed
to discount Mr. Goodman's rate by 10% and Ms. Dolcourt's standard
hourly rate by $45.

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

Response: No.

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

Response: Foley has not previously represented its client in this
matter in the 12 months prepetition.

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

Response: Foley expects to develop a budget and staffing plan to
reasonably comply with the U.S. Trustee's request for information
and additional disclosures, as to which Foley reserves all rights.
The Committee has approved Foley's proposed hourly billing rates.
The Foley attorneys and paraprofessionals staffed on these cases,
subject to modification depending on further development.

Mr. Goodman disclosed in court filings that the firm is a
"disinterested person" within the meaning of sections 101(14) and
327(a) of the Bankruptcy Code.

The firm can be reached through:
   
     Geoffrey S. Goodman, Esq.
     Foley & Lardner LLP
     321 N. Clark St., Suite 3000
     Chicago, IL 60654
     Telephone: (312) 832-4500
     Facsimile: (312) 832-4700
     Email: ggoodman@foley.com

                       About Hopedale Mining

Hopedale Mining, LLC and its affiliates are diversified coal
producers. They produce, process and sell coal of various steam and
metallurgical grades from multiple coal-producing basins in the
United States.  They market steam coal primarily to electric
utility companies as fuel for their steam powered generators. The
companies have a geographically diverse asset base with coal
reserves located in Central Appalachia, Northern Appalachia, the
Illinois Basin and the Western Bituminous region.

On July 22, 2020, Hopedale Mining sought protection under Chapter
11 of the Bankruptcy Code (Bankr. S.D. Ohio Lead Case No.
20-12043). At the time of the filing, Hopedale Mining had estimated
assets of between $10 million and $50 million and liabilities of
between $1 million and $10 million.  

Judge Guy R. Humphrey oversees the cases.

Debtors have tapped Frost Brown Todd LLC as their bankruptcy
counsel, Cambio Group LLC as restructuring advisor, Energy Ventures
Analysis Inc. as financial advisor, FTI Consulting Inc. as
bankruptcy consultant, and Epiq Corporate Restructuring LLC as
claims and noticing agent.

On July 30, 2020, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors. The committee has
retained Foley & Lardner LLP and Barber Law PLLC as its legal
counsel and B. Riley FBR, Inc. as its financial advisor.


HOPEDALE MINING: Committee Taps B. Riley as Financial Advisor
-------------------------------------------------------------
The official committee of unsecured creditors appointed in the
Chapter 11 cases of Hopedale Mining LLC and its affiliates seeks
approval from the U.S. Bankruptcy Court for the Southern District
of Ohio to employ B. Riley FBR, Inc. as its financial advisor.

B. Riley will render these services:

     (a) Review financial information prepared by Debtors or their
advisors;

     (b) Review and monitor Debtors' operations and report to
committee regarding same;

     (c) Review and monitor Debtors' cash forecasts;

     (d) Review and analyze proposed bids, transactions and motions
for which Debtors seek court approval;

     (e) Assist the committee in developing, evaluating,
structuring and negotiating the terms and conditions of offers
received on the sale of Debtors' assets;

     (f) Attend meetings with Debtors and their advisors, the
committee and other key parties-in-interest, if required;

     (g) Advise the committee regarding the disposition of Debtors'
real property and leasehold interests;

     (h) Assist the committee in the formulation and analysis of a
plan of reorganization or liquidation;

     (i) Monitor and analyze the wind-down of Debtors' estates;

     (j) Perform a review of Debtors' books and records and other
investigations that may be undertaken with respect to the
pre-bankruptcy acts, transactions and financial condition of
Debtors; and

     (k) Provide expert testimony on the results of B. Riley's
findings, if required.

B. Riley will be compensated for its hourly services at a blended
rate of $500 per hour and will receive reimbursement for
out-of-pocket expenses incurred.

Adam Rosen, a managing director at B. Riley, disclosed in court
filings that the firm is a "disinterested person" within the
meaning of Section 101(14) of the Bankruptcy Code.

The firm can be reached through:
   
     Adam M. Rosen
     B. Riley FBR, Inc.
     299 Park Avenue 21st Floor
     New York, NY 10171
     Telephone: (212) 457-3300
     Email: arosen@brileyfbr.com

                       About Hopedale Mining

Hopedale Mining, LLC and its affiliates are diversified coal
producers. They produce, process and sell coal of various steam and
metallurgical grades from multiple coal-producing basins in the
United States.  They market steam coal primarily to electric
utility companies as fuel for their steam powered generators. The
companies have a geographically diverse asset base with coal
reserves located in Central Appalachia, Northern Appalachia, the
Illinois Basin and the Western Bituminous region.

On July 22, 2020, Hopedale Mining sought protection under Chapter
11 of the Bankruptcy Code (Bankr. S.D. Ohio Lead Case No.
20-12043). At the time of the filing, Hopedale Mining had estimated
assets of between $10 million and $50 million and liabilities of
between $1 million and $10 million.  

Judge Guy R. Humphrey oversees the cases.

Debtors have tapped Frost Brown Todd LLC as their bankruptcy
counsel, Cambio Group LLC as restructuring advisor, Energy Ventures
Analysis Inc. as financial advisor, FTI Consulting Inc. as
bankruptcy consultant, and Epiq Corporate Restructuring LLC as
claims and noticing agent.

On July 30, 2020, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors. The committee has
retained Foley & Lardner LLP and Barber Law PLLC as its legal
counsel and B. Riley FBR, Inc. as its financial advisor.


HORNBECK OFFSHORE: Chapter 11 Cases Cast Going Concern Doubt
------------------------------------------------------------
Hornbeck Offshore Services, Inc., filed its quarterly report on
Form 10-Q, disclosing a net loss of $58,205,000 on $52,810,000 of
total revenues for the three months ended March 31, 2020, compared
to a net loss of $36,620,000 on $54,036,000 of total revenues for
the same period in 2019.

At March 31, 2020, the Company had total assets of $2,520,259,000,
total liabilities of $1,420,472,000, and $1,099,787,000 in total
stockholders' equity.

The Company said, "On May 19, 2020, the Company initiated the
Chapter 11 Cases in the Bankruptcy Court and on June 19, 2020, the
Bankruptcy Court issued a confirmation order approving the Plan.
While the Company anticipates emerging from its Chapter 11
proceedings, which is subject to consummation, as a result of the
defaults under its credit agreements and the uncertainties
surrounding the Chapter 11 Cases, substantial doubt exists as to
our ability to continue as a going concern."

A copy of the Form 10-Q is available at:

                       https://is.gd/klyCPO

Hornbeck Offshore Services, Inc., provides marine transportation
services to exploration and production, oilfield service, offshore
construction and U.S. military customers.  Hornbeck and its
affiliates were incorporated in 1997 and are headquartered in
Covington, La.


IFRESH INC: Posts $3.60 Million Net Income in First Quarter
-----------------------------------------------------------
iFresh Inc. filed with the Securities and Exchange Commission its
Quarterly Report on Form 10-Q, disclosing net income of $3.60
million on $21.27 million of net sales for the three months ended
June 30, 2020, compared to a net loss of $3.37 million on $23.08
million of net sales for the three months ended June 30, 2019.

As of June 30, 2020, the Company had $121.35 million in total
assets, $106.24 million in total liabilities, and $15.11 million in
total equity.

The Company had negative working capital of $19.1 million and $28.6
million as of June 30, 2020 and March 31, 2020, respectively.  The
Company had negative equity of $2.6 million as of March 31, 2020.
For the year ended March 31, 2020, the Company had operating losses
of $8.3 million.  The Company did not meet certain financial
covenants required in the credit agreement with KeyBank National
Association.  As of June 30, 2020, the Company has outstanding loan
facilities of approximately $20.1 million due to KeyBank.  Failure
to maintain these loan facilities will have a significant impact on
the Company's operations.

The Company said that in assessing its liquidity, management
monitors and analyzes the Company's cash on-hand, its ability to
generate sufficient revenue sources in the future and its operating
and capital expenditure commitments.  iFresh had funded working
capital and other capital requirements in the past primarily by
equity contribution from shareholders, cash flow from operations,
and bank loans.  As of June 30, 2020, the Company also has $5.9
million of advances and receivable from the related parties we
intend to collect.  In April and May 2020, the Company received
Paycheck Protection Program loan of approximately $1.77 million.
For the quarter ended June 30, 2020, the Company has net operating
income of $3.6 million due to the effort of cutting expense,
closing stores with low performance.  In addition, the Company had
positive net equity through the acquisition of two business in
China.

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

https://www.sec.gov/Archives/edgar/data/1681941/000121390020023071/f10q0620_ifreshinc.htm

                       About iFresh Inc.

Headquartered in Long Island City, New York, iFresh Inc. --
http://www.ifreshmarket.com/-- is an Asian American grocery
supermarket chain and online grocer on the east coast of U.S. With
nine retail supermarkets along the US eastern seaboard (with
additional stores in Glen Cove, Miami and Connecticut opening
soon), and two in-house wholesale businesses strategically located
in cities with a highly concentrated Asian population, iFresh aims
to satisfy the increasing demands of Asian Americans (whose
purchasing power has been growing rapidly) for fresh and culturally
unique produce, seafood and other groceries that are not found in
mainstream supermarkets.  With an in-house proprietary delivery
network, online sales channel and strong relations with farms that
produce Chinese specialty vegetables and fruits, iFresh is able to
offer fresh, high-quality specialty produce at competitive prices
to a growing base of customers.

iFresh Inc. reported a net loss of $8.29 million for the year ended
March 31, 2020, compared to a net loss of $12 million for the year
ended March 31, 2019.  As of March 31, 2020, the Company had $99.26
million in total assets, $101.81 million in total liabilities, and
a total shareholders' deficiency of $2.55 million.

Friedman LLP, in New York, the Company's auditor since 2016, issued
a "going concern" qualification in its report dated Aug. 13, 2020,
citing that the Company has incurred significant operating losses,
has negative working capital of $28.6 million and is not in
compliance with its credit agreement.  These conditions raise
substantial doubt about the Company's ability to continue as a
going concern.


INSPIREMD INC: Hikes CFO's Monthly Base Salary to NIS 86,000
------------------------------------------------------------
InspireMD, Inc., and Craig Shore, the Company's chief financial
officer, chief administrative officer, secretary and treasurer,
entered into the fourth amendment to that certain Amended and
Restated Employment Agreement dated as of May 5, 2014, as amended
on Jan. 5, 2015, July 25, 2016, and on March 25, 2019, in order to,
among other things, (i) amend the term of Mr. Shore's employment,
so that the initial term of Mr. Shore employment will end on July
31, 2022, which will automatically be renewed for additional
one-year periods on Aug. 1, 2022 and on each August 1st thereafter;
(ii) increase Mr. Shore's monthly base salary to NIS 86,000; and
(iii) amend certain terms related to termination of Mr. Shore's
employment without Cause.

                       About InspireMD Inc.

Headquartered in Tel Aviv, Israel, InspireMD --
http://www.inspiremd.com/-- is a medical device company focusing
on the development and commercialization of its proprietary
MicroNet stent platform technology for the treatment of complex
vascular and coronary disease.  A stent is an expandable
"scaffold-like" device, usually constructed of a metallic material,
that is inserted into an artery to expand the inside passage and
improve blood flow.  Its MicroNet, a micron mesh sleeve, is wrapped
over a stent to provide embolic protection in stenting procedures.

InspireMD recorded a net loss of $10.04 million for the year ended
Dec. 31, 2019, compared to a net loss of $7.24 million for the year
ended Dec. 31, 2018.  As of June 30, 2020, the Company had $17.74
million in total assets, $4.53 million in total liabilities, and
$13.21 million in total equity.  As of June 30, 2020, cash and cash
equivalents were $13,861,000 compared to $5,514,000 as of Dec. 31,
2019.

Kesselman & Kesselman, in Tel-Aviv, Israel, the Company's auditor
since 2010, issued a "going concern" qualification in its report
dated March 9, 2020, citing that the Company has suffered recurring
losses from operations and cash outflows from operating activities
that raise substantial doubt about its ability to continue as a
going concern.


INT'L STEM CELL: Has $373,000 Net Loss for Quarter Ended March 31
-----------------------------------------------------------------
International Stem Cell Corporation filed its quarterly report on
Form 10-Q, disclosing a net loss of $373,000 on $2,360,000 of
product sales for the three months ended March 31, 2020, compared
to a net loss of $906,000 on $2,218,000 of product sales for the
same period in 2019.

At March 31, 2020, the Company had total assets of $6,876,000,
total liabilities of $5,419,000, and $2,843,000 in total
stockholders' deficit.

International Stem Cell said, "The Company's current working
capital, anticipated operating expenses and net losses and the
uncertainties surrounding its ability to raise additional capital
as needed raise substantial doubt about its ability to continue as
a going concern for a period of one year following the date that
these financial statements are issued.  The accompanying financial
statements do not include any adjustments to reflect the possible
future effects on the recoverability and classification of assets
or the amounts and classifications of liabilities that may result
from the outcome of the uncertainty concerning the Company's
ability to continue as a going concern.

"The Company had an accumulated deficit of approximately $106.8
million as of March 31, 2020 and has, on an annual basis, incurred
net losses and negative operating cash flows since inception.  The
Company has had no revenue from its principal operations in
therapeutic and clinical product development through research and
development efforts.  Unless we obtain additional financing, we do
not have sufficient cash on hand to sustain our operations at least
through one year after the issuance date.  There can be no
assurance that the Company will be successful in maintaining normal
operating cash flow or obtaining additional funding.  These
circumstances raise substantial doubt about the Company's ability
to continue as a going concern.  For the foreseeable future, the
Company's ability to continue its operations is dependent upon its
ability to obtain additional capital.

"The Company continues to evaluate various financing sources and
options to raise working capital to help fund current research and
development programs and operations.  The Company will need to
obtain significant additional capital from sources including the
exercise of outstanding warrants, equity and/or debt financings,
license arrangements, grants and/or collaborative research
arrangements to sustain its operations and develop products."

A copy of the Form 10-Q is available at:

                       https://is.gd/2l3tST

International Stem Cell Corporation (ISCO) focuses on the
development of therapeutic and biomedical products worldwide. The
company was founded in 2001 and is headquartered in Carlsbad,
California.



INTELLIGENT PACKAGING: S&P Assigns 'B' ICR; Outlook Stable
----------------------------------------------------------
S&P Global Ratings assigned its 'B' issuer credit rating to
Intelligent Packaging Sub Ltd. Partnership with stable outlook.

The rating action follows IPL Plastics Inc.'s decision to be
acquired by financial sponsor Madison Dearborn in a CAD$981 million
transaction in which IPL Plastics will become a wholly owned
subsidiary of Intelligent Packaging Sub Ltd. Partnership (IPL).  

The proposed debt financing will consist of a $125 million undrawn
asset-based lending (ABL) facility and $450 million of senior
secured notes.  S&P assigned its 'B' issue-level rating and '3'
recovery rating to the senior secured notes.

"Our ratings reflect IPL's fragmented business model, modest scale,
and resin volatility risk, somewhat offset by its exposure to
stable food and consumer end markets. We view IPL's business model
as somewhat fragmented," S&P said.

The company operates across several different end markets and a
very broad spectrum of product categories that range from
small-format food and consumer packaging solutions to waste
collection bins. While it normally views such product and
end-market diversification favorably, S&P does not believe this is
necessarily a strength in IPL's case, given the company's modest
scale relative to the broader packaging landscape. With sales of
$589 million, IPL is notably smaller than its peers (i.e., Berry
Global, Graham Packaging, Mauser, Plastipak) that operate within
the same end markets, offer similar packaging solutions, and have
significantly greater resources at their disposal. Given these
dynamics, S&P believes it will be difficult for IPL to achieve
meaningful organic market share gains competing in a space with
significantly larger players.

IPL also has modest resin volatility exposure as roughly half of
its sales volumes have pass-through clauses and the remainder based
on fixed-price contracts or spot. This is relatively low compared
to the broader packaging sector in which IPL's peers actively seek
resin pass-throughs in the majority of their sales contracts to
hedge against raw material volatility. Moving forward, S&P views
this as a risk in light of the current unstable macroeconomic and
geopolitical environment that could cause oil price volatility, and
thereby large, unpredictable movements in resin prices.

These dynamics are reflected in the company's financial
performance. IPL's company adjusted EBITDA has essentially remained
flat since 2017, despite operating in a relatively benign
macroeconomic environment and completing a number of acquisitions.
Somewhat offsetting these factors is the company's exposure to food
and consumer end markets. Through its consumer packaging solutions
(CPS) business and portions of large format and environmental
(LF&E) segment, IPL enjoys exposure to the stable food and consumer
end markets, which S&P believes has helped to offset mixed
performance in several other operating segments.

Productivity improvement and restructuring initiatives are likely
to be primary drivers of profitability growth. Over the next
several years, S&P views IPL as a productivity improvement and
restructuring growth story. S&P believes there are several
tangible, near-term opportunities, such as improving resin
pass-through dynamics and narrowing the company's product breadth
to more profitable, stable categories that could meaningfully
contribute to future EBITDA growth.

In addition, S&P believes IPL will benefit from its financial
sponsor ownership as it will allow the company to pursue such
opportunities outside the spotlight of a public company and under
ownership that has significant experience in the packaging space.
Madison Dearborn is well versed in the packaging sector, having
previously invested in companies (i.e., BWAY/Mauser, Packaging
Corp. of America, Smurfit Kappa) that have graduated to becoming
sizable players in the space. Given this backdrop, S&P expects IPL
will benefit from Madison Dearborn's experience and for the
financial sponsor to be actively involved going forward.

S&P doesn't expect any meaningful credit metric improvement for the
next several years. IPL's acquisition by Madison Dearborn is being
funded primarily with senior secured notes. For the next several
years, S&P does not expect IPL to pay down any of the notes due to
the high redemption costs and fees associated with the non-call
period (three years). Given IPL's proposed debt capital structure,
combined with what S&P expects will be sizable and ongoing
restructuring costs and depressed COVID-19-related economic
backdrop, it is unlikely that the company will see any meaningful
improvement in credit metrics over the next several years.

The stable outlook reflects S&P's expectations that continued
volume growth in IPL's CPS segment and stabilizing volume in LF&E
and the returnable packaging solutions (RPS) segment, combined with
a manageable pro forma debt capital structure, will support debt
leverage in the low-6x range over the next 12 months.

"We could lower our ratings on IPL if a sustained fall-off in its
LF&E and RPS segments, combined with a slowdown in its CPS business
causes its credit metrics to deteriorate, such that debt leverage
exceeds 6.5x with no near-term improvements expected. This could
occur if sales and operating margins both decline by 150 basis
points (bps) below our base-case expectations. We could also lower
our ratings if the company's free cash flow profile is negative for
an extended period, resulting in an increase and sustained
borrowings on its ABL facility," S&P said.

"Although highly unlikely due to the company's financial sponsor
ownership, we could raise our ratings on IPL if a notable and
sustained improvement in operating performance drives debt leverage
to improve towards around 4x. This could occur if sales and
operating margins both improve by 400 bps above our base-case
scenario. In addition to any credit metric improvements, we would
require the company and its financial sponsor to maintain financial
policies that support its improved debt leverage on a sustained
basis," the rating agency said.


INTELSAT SA: Committee Taps Donlin Recano as Information Agent
--------------------------------------------------------------
The official committee of unsecured creditors appointed in the
Chapter 11 cases of Intelsat S.A. and its affiliates seeks approval
from the U.S. Bankruptcy Court for the Eastern District of Virginia
to employ Donlin, Recano & Company, Inc. as its information agent.

The committee desires to retain Donlin Recano to establish and
maintain a committee website, provide technology and
communications-related services, and prepare and serve required
notices and pleadings on behalf of the committee.

The firm's hourly rates for its services are as follows:

     Senior Bankruptcy Consultant          $185
     Case Manager                          $140
     Technology/Programming Consultant     $110
     Consultant                             $90
     Clerical/Analyst                       $45

In addition, the firm will charge the committee for other services
such as noticing services, solicitation and balloting, claims
docketing and management, data room services, and out-of-pocket
expenses incurred by the firm.

Nellwyn Voorhies, executive director of Donlin Recano, disclosed in
court filings that the firm is a "disinterested person" within the
meaning of Section 101(14) of the Bankruptcy Code.

The firm can be reached through:
   
     Nellwyn Voorhies, Esq.
     Donlin, Recano & Company, Inc.
     6201 15th Avenue
     Brooklyn, NY 11219
     Telephone: (212) 481-1411

                          About Intelsat

Intelsat S.A. is a publicly held operator of satellite services
businesses, which provides a diverse array of communications
services to a wide variety of clients, including media companies,
telecommunication operators, internet service providers, and data
networking service providers.  It is also a provider of commercial
satellite communication services to the U.S. government and other
select military organizations and their contractors.  Intelsat's
administrative headquarters are in McLean, Va., and the company has
extensive operations spanning across the United States, Europe,
South America, Africa, the Middle East, and Asia.  Visit
http://www.intelsat.comfor more information.  

Intelsat and its affiliates concurrently filed voluntary petitions
for relief under Chapter 11 of the Bankruptcy Code (Bankr. E.D. Va.
Lead Case No. 20-32299) on May 13, 2020.  Debtors disclosed total
assets of $11,651,558,000 and total liabilities of $16,805,844,000
as of April 1, 2020. Judge Keith L. Phillips oversees the cases.

Debtors have tapped Kirkland & Ellis LLP and Kutak Rock LLP as
legal counsel, Alvarez & Marsal North America, LLC as restructuring
advisor, PJT Partners LP as financial advisor and investment
banker, Deloitte LLP as tax advisor, and Stretto as claims and
noticing agent.

The Office of the U.S. Trustee appointed a committee of unsecured
creditors on May 27, 2020. The committee has tapped Milbank LLP and
Hunton Andrews Kurth LLP as legal counsel, FTI Consulting, Inc. as
financial advisor, Moelis & Company LLC as investment banker, Bonn
Steichen & Partners as special counsel, and Prime Clerk LLC and
Donlin, Recano & Company, Inc. as information agents.


INTERPACE BIOSCIENCES: Delays Form 10-Q Citing Audit Investigation
------------------------------------------------------------------
Interpace Biosciences, Inc., filed a Form 12b-25 with the
Securities and Exchange Commission notifying the delay in the
filing of its Quarterly Report on Form 10-Q for the period ended
June 30, 2020.

In July 2020, the Company received letters from several employees,
one of whom has left the Company's employ, concerning certain
employment and billing and compliance matters.  In response, the
Company informed its Audit Committee and Regulatory Compliance
Committee as well as its independent registered public accounting
firm.  The Audit Committee commenced an investigation of these
matters with the assistance of independent counsel and an advisor
thereto.  Currently, the investigation is still in process and is
unable to be completed by the filing deadline for the Form 10-Q.

                   About Interpace Biosciences

Headquartered in Parsippany, NJ, Interpace Biosciences f/k/a
Interpace Diagnostics Group, Inc. -- http://www.interpace.com/--
offers specialized services along the therapeutic value chain from
early diagnosis and prognostic planning to targeted therapeutic
applications.  Clinical services, through Interpace Diagnostics,
provides clinically useful molecular diagnostic tests,
bioinformatics and pathology services for evaluating risk of cancer
by leveraging the latest technology in personalized medicine for
improved patient diagnosis and management. Pharma services, through
Interpace Pharma Solutions, provides pharmacogenomics testing,
genotyping, biorepository and other customized services to the
pharmaceutical and biotech industries.

Interpace reported a net loss attributable to common stockholders
of $27.16 million for the year ended Dec. 31, 2019, compared to a
net loss attributable to common stockholders of $12.19 million for
the year ended Dec. 31, 2018.  As of March 31, 2020, the Company
had $78.51 million in total assets, $25.14 million in total
liabilities, $46.54 million in preferred stock, and $6.84 million
in total stockholders' equity.


J.JILL INC: COVID-19 Pandemic Has Led to Going Concern Doubt
------------------------------------------------------------
J.Jill, Inc. filed its quarterly report on Form 10-Q, disclosing a
net loss of $70,269,000 on $90,969,000 of net sales for the 13
weeks ended May 2, 2020, compared to a net income of $4,366,000 on
$176,452,000 of net sales for the 13 weeks ended May 4, 2019.

At May 2, 2020, the Company had total assets of $618,300,000, total
liabilities of $649,465,000, and $31,165,000 in total shareholders'
deficit.

The Company said, "As a result of the COVID-19 pandemic, the
Company's revenues, results of operations and cash flows have been
materially adversely impacted which has resulted in a failure by us
to comply with the financial covenants contained in our Asset Based
Revolving Credit Agreement ("ABL Facility") and Term Loan Agreement
("Term Loan").  Additionally, the inclusion of substantial doubt
about the Company's ability to continue as a going concern in the
report of our independent registered public accounting firm on our
financial statements for the fiscal year ended February 1, 2020
resulted in a violation of affirmative covenants under our ABL
Facility and Term Loan.

"On June 15, 2020, the Company entered into two forbearance
agreements (the "Forbearance Agreements") with the lenders under
its ABL Facility and Term Loan credit facilities.  Under the
Forbearance Agreements, the respective lenders agreed not to
exercise any rights and remedies until July 16, 2020 so long as,
among other things, the Company otherwise remained in compliance
with its credit facilities and complied with the terms of the
Forbearance Agreements.

"On July 15, 2020, the Forbearance Agreements were extended to July
23, 2020.  Subsequently, the Forbearance Agreements were extended
through July 30, 2020.  If we are unable to obtain a further waiver
from our lenders, our lenders could instruct the administrative
agent under such credit facilities to exercise available remedies
including, declaring the principal of and accrued interest on all
outstanding indebtedness immediately due and payable and
terminating all remaining commitments and obligations under the
credit facilities.  Although the lenders under our credit
facilities may waive the defaults or forebear the exercise of
remedies, they are not obligated to do so.  Failure to obtain such
a waiver would have a material adverse effect on the liquidity,
financial condition and results of operations and may result in
filing a voluntary petition for relief under Chapter 11 of the
United States Bankruptcy Code in order to implement a restructuring
plan.

"The Company could experience other potential impacts as a result
of the COVID-19 pandemic, including, but not limited to, additional
charges from potential adjustments to the carrying amount of its
inventory, goodwill impairment charges, right-of-use assets,
long-lived asset impairment charges and additional store closures.
Actual results may differ materially from the Company's current
estimates as the scope of the COVID-19 pandemic evolves, depending
largely, though not exclusively, on the duration of the disruption
to its business.  These events contribute to conditions that raise
substantial doubt about the Company's ability to continue as a
going concern within one year after the date these financial
statements have been issued.  Under the terms of the ABL Facility
and Term Loan, substantial doubt about the Company's ability to
continue as a going concern is considered an event of default which
allows the lenders to call the debt in advance of maturity."

A copy of the Form 10-Q is available at:

                       https://is.gd/2NvBG3

J.Jill, Inc. operates as an Omni channel retailer women's apparel
under the J.Jill brand name in the United States. The company
offers knit and woven tops, bottoms, and dresses, as well as
sweaters and outerwear; and complementary footwear and accessories,
including scarves, jewelry, and hosiery for misses, petites, and
women. Its customers comprise women in 40-65 age range. The company
markets its products through retail stores, Website, and catalogs.
J.Jill, Inc. is headquartered in Quincy, Massachusetts.



JAKKS PACIFIC: Has $23.3M Net Loss for the Quarter Ended June 30
----------------------------------------------------------------
JAKKS Pacific, Inc. filed its quarterly report on Form 10-Q,
disclosing a net loss of $23,268,000 on $78,758,000 of net sales
for the three months ended June 30, 2020, compared to a net income
of $22,485,000 on $95,182,000 of net sales for the same period in
2019.

At June 30, 2020, the Company had total assets of $300,420,000,
total liabilities of $322,470,000, and $23,152,000 in total
stockholders' deficit.

JAKKS Pacific said, "The Company was in compliance with the
financial covenants under the New Term Loan Agreement as of June
30, 2020.  However, given the current uncertainties created by the
COVID-19 pandemic, it is probable that the Company will not achieve
the minimum EBITDA threshold required under the New Term Loan
Agreement at September 30, 2020.  Failure to satisfy such
requirement would constitute an event of default under the New Term
Loan Agreement and Amended ABL Credit Agreement unless the lenders
agree to waive compliance with such requirement.  The Company's
ability to fund operations and retire debt when due is dependent on
a number of factors, some of which are beyond the Company's control
and/or inherently difficult to estimate, including the Company's
future operating performance and the factors mentioned, among other
risks and uncertainties.  To the extent the Company is unable to
fund its operations or retire debt when due, no assurances can be
given that the Company will have the financial resources required
to obtain, or that the conditions of the capital markets will
support, any future debt or equity financings, which could have a
material adverse impact on the Company's business, results of
operations and financial condition.  These conditions raise
substantial doubt about the Company's ability to continue as a
going concern for a period of one year from the date the financial
statements are issued."

A copy of the Form 10-Q is available at:

                       https://is.gd/hhxg19

JAKKS Pacific, Inc. develops, produces, and markets consumer and
related products worldwide. The company operates through three
segments: U.S. and Canada, International, and Halloween. JAKKS
Pacific, Inc. was founded in 1995 and is headquartered in Santa
Monica, California.



JASON INDUSTRIES: COVID-19 Pandemic Casts Going Concern Doubt
-------------------------------------------------------------
Jason Industries, Inc. filed its quarterly report on Form 10-Q,
disclosing a net loss of $14,600,000 on $84,032,000 of net sales
for the three months ended March 27, 2020, compared to a net income
of $7,056,000 on $92,916,000 of net sales for the three months
ended March 27, 2019.

At March 27, 2020, the Company had total assets of $387,535,000,
total liabilities of $494,699,000, and $107,164,000 in total
shareholders' deficit.

The Company said, "The impact of the COVID-19 pandemic on the
Company's forecasted liquidity and the factors resulting from the
event of default, cross-default, and terms of the Restructuring
Support Agreement raise substantial doubt about the Company's
ability to continue as a going concern for the one-year period from
the date of issuance of the financial statements included in this
quarterly report.  The ability to continue as a going concern is
dependent upon the Company restructuring its capital structure,
returning to profitable operations, and meeting its obligations
when they become due.

"There can be no assurance that the Company will be successful in
its plans to restructure its capital structure or to obtain
alternative financing on acceptable terms.  If such plans are not
realized, the Company may be forced to limit its business
activities or be unable to continue as a going concern, which will
have a material adverse effect on our business, results of
operations and financial position.  In addition, our ability to
continue as a going concern could also impact our ability to
maintain our relationships with our suppliers, customers, employees
and other third parties, which could have a material and adverse
impact on our business."

A copy of the Form 10-Q is available at:

                       https://is.gd/HWJi4m

Jason Industries, Inc., headquartered in Milwaukee, Wisconsin, is a
diversified manufacturing company serving the finishing, seating,
acoustics and components end markets.



JUST ENERGY GROUP: Ernst & Young LLP Raises Going Concern Doubt
---------------------------------------------------------------
Just Energy Group Inc. filed with the U.S. Securities and Exchange
Commission its annual report on Form 40-F, disclosing a loss of
CAD309,659,000 on CAD2,772,809,000 of sales for the year ended
March 31, 2020, compared to a loss of CAD266,531,000 on
CAD3,038,438,000 of sales for the year ended in 2019.

In its July 8, 2020 audit report, Ernst & Young LLP states, "Just
Energy Group Inc.'s credit facility with syndicate lenders matures
within the next 12 months and has been classified in the
consolidated financial statements as a current liability and
contributes to the net current liability position at March 31,
2020.  Just Energy Group Inc. has stated that these conditions,
along with other matters, indicate the existence of material
uncertainties that raise substantial doubt about Just Energy Group
Inc.'s ability to continue as a going concern."

The Company's balance sheet at March 31, 2020, showed total assets
of CAD1,215,833,000, total liabilities of CAD1,711,121,000, and a
total shareholders' deficit of CAD495,288,000.

A copy of the Form 40-F is available at:

                       https://is.gd/PcfnZC

Just Energy Group Inc. is based in Toronto, Ontario.



KAYA HOLDINGS: Incurs $1.43 Million Net Loss in Second Quarter
--------------------------------------------------------------
Kaya Holdings, Inc., filed with the Securities and Exchange
Commission its quarterly report on Form 10-Q, disclosing a net loss
of $1.43 million on $263,862 of net sales for the three months
ended June 30, 2020, compared to net income of $3.80 million on
$249,121 of net sales for the three months ended June 30, 2019.

For the six months ended June 30, 2020, the Company reported a net
loss of $2.14 million on $499,173 of net sales compared to net
income of $7.94 million on $512,879 of net sales for the same
period during the prior year.

As of June 30, 2020, the Company had $2.67 million in total assets,
$18.28 million in total liabilities, and a total stockholders'
deficit of $15.61 million.

At June 30, 2020 the Company has a working capital deficiency of
$11,229,506 and is totally dependent on its ability to raise
capital.  The Company has a plan of operations and acknowledges
that its plan of operations may not result in generating positive
working capital in the near future.  Even though management
believes that it will be able to successfully execute its business
plan, which includes third-party financing and capital issuance,
and meet the Company's future liquidity needs, there can be no
assurances in that regard.  These matters raise substantial doubt
about the Company's ability to continue as a going concern.

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

https://www.sec.gov/Archives/edgar/data/1530746/000172186820000370/f2skays10q081220.htm

                          About Kaya

Kaya Holdings, Inc. -- http://www.kayaholdings.com/-- is a
vertically integrated legal marijuana enterprise that produces,
distributes, and/or sells a full range of premium cannabis products
including flower, oils, vape cartridges and cannabis infused
confections, baked goods and beverages through a fully integrated
group of subsidiaries and companies supporting highly distinctive
brands.

M&K CPAS, PLLC, in Houston, TX, the Company's auditor since 2018,
issued a "going concern" qualification in its report dated May 13,
2020, citing that the Company has suffered net losses from
operations and has a net capital deficiency, which raises
substantial doubt about its ability to continue as a going concern.


KEHE DISTRIBUTORS: S&P Alters Outlook to Positive, Affirms 'B' ICR
------------------------------------------------------------------
S&P Global Ratings affirmed all ratings, including the 'B' issuer
credit rating on KeHE Distributors Holdings LLC and revised its
outlook on the company to positive from stable.

The positive outlook reflects KeHE's improving credit metrics as a
result of better-than-expected operating performance and continued
changing consumer tastes for natural and fresh products.

The natural and organic (N&O) and specialty foods segments, which
are a small subsector of the overall nearly $1 trillion
food-at-home market, continue to grow across all channels because
of changing consumer tastes and preferences. S&P expects KeHE, the
second-largest distributor of N&O products in the U.S., will
continue to benefit from these trends. The company has achieved
solid topline growth this year, with net sales increasing at a
double-digit percent compounded annual growth rate over the past
three years, due to customer and product growth as well as category
expansion.

In particular, over the past few years, the company has
successfully achieved operational efficiencies, integrating past
acquisitions while growing sales. KeHE has focused on growing its
customer pipeline as well as existing customers, optimizing
distribution routes, and improving working capital management,
which has led to earnings growth with better adjusted leverage and
cash flow generation. As a result, adjusted debt/EBITDA improved to
5.1x as of the end of the 2020 fiscal year (May 2, 2020) with about
$293 million borrowed against its revolver.

In the coming years, S&P expects adequate free operating cash flow
(FOCF) generation and better adjusted debt leverage with a less
aggressive acquisition strategy.

Like many essential retailers, KeHE has experienced strong positive
results amid the COVID-19 pandemic with sales growth of 34% in the
fourth quarter of fiscal 2020 ended May 3. However, the impact on
EBITDA remained negligible over the same period as EBITDA margins
declined by about 70 basis points (bps) because of additional
pandemic-related costs for personal protective equipment and
cleaning.

S&P expects the company's sales will continue to benefit over the
short term from this surge of demand and assume profitability will
improve due to the fixed-cost leverage on higher sales. However, as
the effects from the pandemic wane, S&P anticipates a partial
return to food away from home, with sales growth normalizing to the
mid-teens percentage range. Overall, as the company continues to
scale, S&P expects operating leverage to offset gross margin
pressure because of the growing mix of lower margin,
limited-service customers.

The company generated stronger-than-expected FOCF in fiscal 2020
due to an abnormally low level of working capital amid high demand,
which S&P anticipates will increase in 2021. On a run rate basis,
S&P expects FOCF of about $35 million despite the company
increasing its capital expenditures for additional warehouse
capacity and IT investments.

Private equity firm TowerBrook Capital Partners L.P. replaced
KeHE's long-term minority owner Prudential Capital Corp. in 2019.

"In our view, the investment provides KeHE with a stable source of
capital for future growth. Over time, we expect KeHE will pursue
small, tuck-in acquisitions as it broadens its geographic
footprint. However, given the company's track-record of aggressive
debt-funded mergers and acquisitions, there is a risk that
management could pursue a large acquisition, which would likely
introduce financial and integration risk not currently contemplated
in our base case scenario," S&P said.

Despite its leading position in the growing specialty, N&O niche
segment of food retailing, KeHE still has relatively small scale
and customer concentration in the wholesale distribution industry.

KeHE has benefited from the growth of the N&O channel, which has
materially outpaced the growth of conventional food products over
the last decade. S&P recognizes the progress KeHE has achieved in
expanding its scale over the last few years, but it believes the
company still lacks the purchasing power and reach of its larger
competitors, including United Natural Foods (UNFI) and C&S
Wholesale Grocers. In addition, while KeHE serves both large-chain
and independent retailers and has signed long-term distribution
agreements with its key grocery customers over the past year, its
sales remain concentrated with a few top customers, and its three
largest accounts represented 56% of total sales in fiscal 2020
(with the largest customer accounting for about 30% of total net
sales).

The positive outlook reflects the possibility that S&P could raise
its ratings on KeHE over the next 12 months if it expects operating
performance will continue to improve and a more moderate
acquisition activity will keep leverage below 5x on a sustained
basis.

S&P could raise its rating on KeHE if:

-- The company grows revenues in the mid-teens percentage range
with adjusted EBITDA margins remaining in the mid-3% area; and

-- It maintains adjusted debt to EBITDA below 5x on a sustained
basis.

S&P could revise the outlook to stable if adjusted leverage exceeds
5.0x on a sustained basis. This would occur if:

-- Operating results weaken with adjusted EBITDA margins declining
by more than 60 bps below S&P's forecast; or

-- The company uses debt to fund acquisitions.


LA PROPERTY: Seeks to Hire Gordon Law Firm as Counsel
-----------------------------------------------------
LA Property Investments, LLC, seeks authority from the U.S.
Bankruptcy Court for the Northern District of Georgia to employ The
Gordon Law Firm, PC, as counsel to the Debtor.

LA Property requires Gordon Law Firm to:

   -- draft all necessary pleadings;

   -- respond to all pleadings filed by the trustee and
      creditors; and

   -- attend all hearings, litigate at trial, and provide legal
      counsel to the Debtor in the Chapter 11 bankruptcy
      proceedings.

Gordon Law Firm will be paid based upon its normal and usual hourly
billing rates. The firm will also be reimbursed for reasonable
out-of-pocket expenses incurred.

Sims W. Gordon, partner of The Gordon Law Firm, PC, 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.

Gordon Law Firm can be reached at:

     Sims W. Gordon, Jr., Esq.
     THE GORDON LAW FIRM, PC
     400 Galleria Parkway, SE, Suite 1500
     Atlanta, GA 30339
     Tel: (770) 955-5000
     E-mail: law@gordonlawpc.com

                 About LA Property Investments

LA Property Investments LLC, filed a Chapter 11 bankruptcy petition
(Bankr. N.D. Ga. Case No. 20-66891) on June 2, 2020, disclosing
under $1 million in both assets and liabilities. The Debtor hires
The Gordon Law Firm, PC, as counsel.



LAFAYETTE AUTO: Hires Scura Wigfield as Counsel
-----------------------------------------------
Lafayette Auto Sales, Inc., seeks authority from the U.S.
Bankruptcy Court for the District of New Jersey to employ Scura
Wigfield Heyer Stevens & Cammarota, LLP, as counsel to the Debtor.

Lafayette Auto requires Scura Wigfield to:

   -- give advice to the Debtor regarding its powers and duties
      as Debtor in the operation of its business;

   -- represent the Debtor in bankruptcy matters and adversary
      proceedings; and

   -- perform all legal service for the Debtor which may be
      necessary.

Scura Wigfield will be paid at these hourly rates:

     Partners                  $425
     Associates                $375
     Paralegals                $175

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

David L. Stevens, a partner at Scura Wigfield, 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.

Scura Wigfield can be reached at:

     David L. Stevens, Esq.
     SCURA WIGFIELD HEYER
     STEVENS & CAMMAROTA, LLP
     1599 Hamburg Turnpike
     P.O. Box 2031
     Wayne, NJ 07470
     Tel: (973) 696-8391
     E-mail: dstevens@scura.com

                  About Lafayette Auto Sales

Lafayette Auto Sales, Inc., filed a Chapter 11 bankruptcy petition
(Bankr. D.N.J. Case No. 20-19225) on Aug. 2, 2020, disclosing under
$1 million in both assets and liabilities.  The Debtor hired Scura
Wigfield Heyer Stevens & Cammarota, LLP, as counsel.


LASALLE, IL: S&P Lowers Long-Term Rating on GO Bonds to 'BB+'
-------------------------------------------------------------
S&P Global Rating lowered its long-term rating to 'BB+' from 'BBB-'
on LaSalle, Ill.'s previously issued general obligation (GO) debt.
The outlook is stable.

"The downgrade reflects our view of the city's poor governance
under our environmental, social, and governance factors related to
its structural imbalance caused by the governing body's
unwillingness to raise taxes to align revenue and expenditures.
Furthermore, the lack of fully funding the pension plan and
escalating public safety costs have led to further financial
pressure and sustained negative fund balance greater than 5% of
expenditures," said S&P Global Ratings credit analyst Jessica Akey.
"We do not consider the city as having a credible plan to address
its structural imbalance, and given the pattern of budgetary
deficits, the LaSalle has experienced a trend of fiscal instability
that has led to a sustained level of negative 30% general fund
balance, which has worsened in fiscal 2020 and the city expects it
to continue in 2021. The city's reliance on economically sensitive
revenues such as sales taxes highlight the vulnerability of 25%
revenue streams, which have been negatively affected due to
decreased economic activity because of COVID-19 and the recession.
In addition, LaSalle's poorly funded public safety pension plans
represent a continuing credit weakness, exacerbated by the city's
failure to meet its annual actuarially determined contributions, in
previous year. Despite these significant weaknesses, we believe the
city is stable at the 'BB+' rating, because it has a very robust
cash flow with its non-major governmental and enterprise funds
serving as internal liquidity for the city, it does not need to
borrow to meet its obligations."

The rating reflects S&P's assessment of the following factors for
the city:

-- Very weak economy;
-- Weak management;
-- Very weak budgetary performance;
-- Very weak budgetary flexibility;
-- Very strong liquidity;
-- Strong debt and contingent liability profile; and
-- Strong institutional framework score.


LONESTAR RESOURCES: Receives Noncompliance Notice from Nasdaq
-------------------------------------------------------------
Lonestar Resources US Inc. received a letter from the Listing
Qualifications staff of The Nasdaq Stock Market on Aug. 17, 2020,
notifying the Company that it is no longer in compliance with the
minimum stockholders' equity requirement for continued listing on
the Nasdaq Global Select Market.  Nasdaq Listing Rule 5450(b)(1)(A)
requires listed companies to maintain stockholders' equity of at
least $10,000,000.  The letter noted that the Company's Quarterly
Report on Form 10-Q for the period ended June 30, 2020 reported
stockholders' equity of ($30,229,000).  Further, as of Aug. 17,
2020, the Company did not meet the alternative compliance standards
relating to the market value of publicly held shares and the amount
of total assets and total revenues.

The notification letter has no immediate effect on the Company's
listing on the Nasdaq Global Select Market.  Nasdaq has provided
the Company with 45 calendar days, or until Oct. 1, 2020, to submit
a plan to regain compliance with the minimum stockholders' equity
standard.

                      About Lonestar Resources

Headquartered in Fort Worth, Texas, Lonestar --
http://www.lonestarresources.com/-- is an independent oil and
natural gas company, focused on the development, production, and
acquisition of unconventional oil, natural gas liquids, and natural
gas properties in the Eagle Ford Shale in Texas, where the Company
has accumulated approximately 72,642 gross (53,831 net) acres in
what it believes to be the formation's crude oil and condensate
windows, as of Dec. 31, 2019.

Lonestar Resources reported a net loss attributable to common
stockholders of $111.56 million for the year ended Dec. 31, 2019,
compared to net income attributable to common stockholders of
$11.53 million for the year ended Dec. 31, 2018.  As of June 30,
2020, the Company had $583.98 million in total assets, $591.44
million in total current liabilities, $22.76 million in total
long-term liabilities, and a total stockholders' deficit of $30.23
million.

BDO USA, LLP, in Dallas, Texas, the Company's auditor since 2013,
issued a "going concern" qualification in its report dated April
13, 2020 citing that the Company did not satisfy certain covenants
under the Company's revolving credit facility as of Dec. 31, 2019
and does not anticipate maintaining compliance with the
consolidated current ratio covenant over the next twelve months,
which could lead to acceleration of the Company's debt obligations.
These matters raise substantial doubt about the Company's ability
to continue as a going concern.


LUCKY STAR-DEER: Seeks to Hire Weinberg Gross as Legal Counsel
--------------------------------------------------------------
Lucky Star-Deer Park Mezz LLC seeks approval from the U.S.
Bankruptcy Court for the Eastern District of New York to employ
Weinberg, Gross & Pergament LLP as its legal.

The firm will render these legal services:

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

     (b) represent Debtor before the bankruptcy court and at all
hearings on matters pertaining to its affairs;

     (c) assist Debtor in the preparation and negotiation of a plan
of reorganization with its creditors; and

     (d) prepare legal papers.

Debtor desires to employ Weinberg under a general retainer.

The firm is a "disinterested person" within the meaning of Section
101(14) of the Bankruptcy Code, according to court filings.

The firm can be reached through:
   
     Marc A. Pergament, Esq.
     Weinberg, Gross & Pergament LLP
     400 Garden City Plaza, Suite 403
     Garden City, NY 11530
     Telephone: (516) 877-2424
     Facsimile: (516) 877-2460
     Email: mpergament@wgplaw.com
  
                  About Lucky Star-Deer Park Mezz

Lucky Star-Deer Park Mezz LLC, a Deer Park, N.Y.-based company
engaged in the business of constructing and managing real
properties, filed a petition under Chapter 11 of the Bankruptcy
Code (Bankr. E.D.N.Y. Case No. 20-72403) on July 8, 2020. Myint
Kyaw, Debtor's managing member, signed the petition.  At the time
of the filing, Debtor disclosed estimated assets of up to $50,000
and estimated liabilities of $10 million to $50 million.  Judge
Robert E. Grossman oversees the case. Weinberg, Gross & Pergament
LLP is Debtor's legal counsel.


M9 DEFENSE: Seeks to Hire CBG Law Group as Legal Counsel
--------------------------------------------------------
M9 Defense, Inc. seeks approval from the U.S. Bankruptcy Court for
the Western District of Washington to employ CBG Law Group, PLLC as
its legal counsel.

The firm will provide these legal services:

     (a) advise Debtor regarding its powers and duties in the
continued operation of its business and management of its
property;

     (b) represent Debtor in all adversary proceedings commenced in
the bankruptcy court unless counsel with specific training is
required in the said proceeding; and

     (c) prepare legal papers.

The firm's hourly rates are as follows:

     Darrel B. Carter, Attorney      $340
     Legal Assistants          $85 - $125
     Other Office Staff               $60

The firm received a pre-bankruptcy retainer in the amount of
$10,000 from Debtor's shareholders and other interested parties.

CBG Law Group and its attorneys have no connection with creditors
or with other parties-in-interest and their respective attorneys,
according to court filings.

The firm can be reached through:
   
     Darrel B. Carter, Esq.
     CBG Law Group, PLLC
     Gateway One Building - Suite 235
     11400 SE 8th Street
     Bellevue, WA 98004
     Telephone: (425) 283-0432
     Facsimile: (425) 283-5560

                         About M9 Defense

M9 Defense Inc. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. W.D. Wash. Case No. 20-11733) on June 24,
2020.  M9 Defense President Jamin Micarelli signed the petition.
At the time of the filing, Debtor had estimated assets of less than
$50,000 and liabilities of between $10 million and $50 million.
Judge Timothy W. Dore oversees the case.  Debtor has tapped Darrel
B. Carter, Esq., at CBG Law Group, as its legal counsel.


MDI CREATIVE: Case Summary & 19 Unsecured Creditors
---------------------------------------------------
Debtor: MDI Creative, Inc.
        2200 Norcross Parkway, Suite 245
        Norcross, GA 30071

Business Description: MDI Creative, Inc. --
                      https://www.mdicusa.com -- is a full service

                      design and build millwork firm for
                      commercial and museum uses.

Chapter 11 Petition Date: August 24, 2020

Court: United States Bankruptcy Court
       Northern District of Georgia

Case No.: 20-69273

Debtor's Counsel: William A. Rountree, Esq.
                  ROUNTREE, LEITMAN & KLEIN, LLC
                  Century Plaza I
                  2987 Clairmont Road, Ste 175
                  Atlanta, GA 30329
                  Tel: 404-584-1238
                  E-mail: swenger@rlklawfirm.com

Estimated Assets: $0 to $50,000

Estimated Liabilities: $1 million to $10 million

The petition was signed by Pat Malone, CEO.

A copy of the petition containing, among other items, a list of the
Debtor's 19 unsecured creditors is available for free at
PacerMonitor.com at:

https://www.pacermonitor.com/view/B7GTNCI/MDI_Creative_Inc__ganbke-20-69273__0001.0.pdf?mcid=tGE4TAMA


MELISSAS' GOLF: Seeks to Hire Buddy D. Ford as Legal Counsel
------------------------------------------------------------
Melissas' Golf Carts, Inc. seeks approval from the U.S. Bankruptcy
Court for the Middle District of Florida to employ Buddy D. Ford,
P.A. as its legal counsel.

The firm will render these legal services:

     (a) advise Debtor regarding its powers and duties in the
continued operation of the business and management of the property
of the estate;

     (b) prepare legal papers and appear at court hearings;

     (c) represent Debtor at the Section 341 creditors' meeting;

     (d) advise Debtor with respect to its responsibilities in
complying with the United States Trustee's Operating Guidelines and
Reporting Requirements and with the rules of the court;

     (e) represent Debtor in negotiation with its creditors in the
preparation of a Chapter 11 plan; and

     (f) protect Debtor's interest in all matters pending before
the court.

The firm's standard hourly rates are as follows:

     Buddy D. Ford                $425
     Senior Associate Attorneys   $375
     Junior Associate Attorneys   $300
     Senior Paralegal Services    $150
     Junior Paralegal Services    $100

In addition, the firm will be reimbursed for work-related expenses
incurred.

Debtor paid the firm an advance fee of $5,000 of the agreed amount
of $8,500, which consists of $5,000 pre-filing fee retainer and
$3,500 post-filing fee or cost retainer.

Buddy Ford does not represent interests adverse to Debtor and its
estate in the matters upon which it is to be engaged, according to
court filings.

The firm can be reached through:
   
     Buddy D. Ford, Esq.
     Jonathan A. Semach, Esq.
     Heather M. Reel, Esq.
     Buddy D. Ford, P.A.
     9301 West Hillsborough Avenue
     Tampa, FL 33615-3008
     Telephone: (813) 877-4669
     Email: Buddy@tampaesq.com
            Jonathan@tampaesq.com
            Heather@tampaesq.com

                    About Melissas' Golf Carts

Melissas' Golf Carts, Inc. filed its voluntary petition for relief
under Chapter 11 of the Bankruptcy Code (Bankr. M.D. Fla. Case No.
20-05429) on July 17, 2020, listing under $1 million in both assets
and liabilities. Judge Michael G. Williamson oversees the case.
Debtor has tapped Buddy D. Ford, P.A. as its legal counsel.


MONTEVERDE RANCH: Hires Mel Wilson as Real Estate Broker
--------------------------------------------------------
Monteverde Ranch, LLC, seeks authority from the U.S. Bankruptcy
Court for the Central District of California to employ Mel Wilson &
Associates, as real estate broker to the Debtor.

Monteverde Ranch requires Mel Wilson to market and sell the
Debtor's ranch located at 11035 Osborne Street in Sylmar,
California.

Mel Wilson will be paid a commission of 5% of the purchase price.

Mel Wilson, partner of Mel Wilson & Associate, 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.

Mel Wilson can be reached at:

     Mel Wilson
     MEL WILSON & ASSOCIATE
     9017 Reseda Blvd. Suite 103
     Northridge, CA 91324
     Tel: (818) 993-4606

                    About Monteverde Ranch

MonteVerde Ranch, LLC, based in Sylmar, CA, filed a Chapter 11
petition (Bankr. C.D. Cal. Case No. 20-11277) on July 21, 2020.
In the petition signed by CFO Kymberly Chase, the Debtor disclosed
$4,716,969 in assets and $3,626,808 in liabilities. SKLAR KIRSCH,
LLP, serves as bankruptcy counsel to the Debtor.


NCL CORP: Moody's Lowers CFR to B2, Outlook Negative
----------------------------------------------------
Moody's Investors Service downgraded the ratings of NCL Corporation
Ltd. including its Corporate Family Rating to B2 from Ba2,
Probability of Default Rating to B2-PD from Ba2-PD, senior secured
rating to B1 from Ba2, and senior unsecured rating to Caa1 from B1.
The company's Speculative Grade Liquidity rating of was upgraded to
SGL-2 from SGL-3. The outlook is negative. This concludes the
review for downgrade that was initiated on July 14, 2020.

"The downgrade reflects Moody's expectation that NCL's metrics will
remain weak over at least the next two years with debt/EBITDA of
above 7.0x and EBITA/interest expense below 2.5x," stated Pete
Trombetta, Moody's lodging and cruise analyst. "The downgrade also
reflects its assumption that NCL's available capacity will be
modest in the first half of 2021 as the industry puts in place
acceptable guidelines that satisfy the requirements for the Centers
for Disease Control and Prevention (CDC) to lift its no sail order
put in place in March," added Trombetta. The upgrade in NCL's
speculative grade liquidity rating to SGL-2 reflects the steps the
company has taken to enhance its cash balances which now stand at
about $3.1 billion (pro forma for transactions subsequent to June
30), which provide it sufficient runway to get through this period
of unprecedented earnings pressure.

The rapid spread of the coronavirus outbreak, deteriorating global
economic outlook, and high asset price volatility have created an
unprecedented credit shock across a range of sectors and regions.
Moody's regards the coronavirus outbreak as a social risk under its
ESG framework, given the substantial implications for public health
and safety. The action reflects the impact on NCL from the
deterioration in credit quality it has triggered, given its
exposure to travel restrictions in the US, which has left it
vulnerable to shifts in market demand and sentiment in these
unprecedented operating conditions.

Downgrades:

Issuer: NCL Corporation Ltd.

Probability of Default Rating, Downgraded to B2-PD from Ba2-PD

Corporate Family Rating, Downgraded to B2 from Ba2

Senior Secured Bank Credit Facility, Downgraded to B1 (LGD3) from
Ba2 (LGD3)

Senior Secured Regular Bond/Debenture, Downgraded to B1 (LGD3) from
Ba2 (LGD3)

Senior Unsecured Regular Bond/Debenture, Downgraded to Caa1 (LGD6)
from B1 (LGD6)

Upgrades:

Issuer: NCL Corporation Ltd.

Speculative Grade Liquidity Rating, Upgraded to SGL-2 from SGL-3

Outlook Actions:

Issuer: NCL Corporation Ltd.

Outlook, Changed To Negative From Rating Under Review

RATINGS RATIONALE

NCL's credit profile is supported by its market position as the
third largest ocean cruise operator worldwide, as well as its
well-known brand names -- Norwegian Cruise Line, Oceania Cruises,
and Regent Seven Seas Cruises, as well as the strong performance of
its new ships in terms of pricing and bookings relative to its
other ships which enables the company to compete against larger
rivals across all its price points. Moody's view that over the long
run, the value proposition of a cruise vacation relative to
land-based destinations as well as a group of loyal cruise
customers supports a base level of demand once health safety
concerns have been effectively addressed. In the short run, NCL's
credit profile will be dominated by the length of time that cruise
operations continue to be highly disrupted and the resulting impact
on the company's cash consumption and its liquidity profile. The
normal ongoing credit risks include its high leverage, the highly
seasonal and capital-intensive nature of cruise companies and the
cruise industry's exposure to economic and industry cycles, weather
incidents and geopolitical events.

The negative outlook reflects NCL's high leverage and the
uncertainty around the pace and level of recovery in demand that
will enable the company to reduce leverage to below 6.0x.

NCL has good liquidity represented by its pro forma cash balance of
about $3.1 billion (pro forma for transactions subsequent to June
30). This liquidity provides the company with sufficient coverage
of its current cash burn through 2021. The company has fully drawn
its committed $875 million revolver due 2024. The company's credit
facilities contain one covenant that is not tested unless total
liquidity drops to below $100 million. Moody's does not expect the
covenant will be tested. Most of NCL's assets are encumbered either
to ship level debt, the revolving credit facilities and term loans,
or secured notes. Also considered is that while Moody's views
cruise ships as valuable long-term assets, Moody's does not believe
the company could sell ships quickly to raise cash, if necessary.

FACTORS THAT COULD LEAD TO AN UPGRADE OR DOWNGRADE OF THE RATINGS

The ratings could be downgraded further in the near term if the
company's liquidity weakened in any way or if the recovery is
delayed beyond its base assumptions which include a resumption of
US cruising in the first half of 2021 with capacity days reaching
at least 65% of their 2019 levels and occupancy reaching at least
70% by the second quarter with continued improvement from there.
The ratings could also be downgraded if there are indications that
the company is not on a path to restoring leverage to a sustainable
level. The outlook could be revised to stable if the impacts from
the spread of the coronavirus stabilizes and cruise operations
resume at a level that enables the company to maintain debt/EBITDA
below 6.0x. Ratings could be upgraded if the company is able to
maintain leverage below 5.5x with EBITA/interest expense sustained
above 2.0x.

NCL Corporation Ltd., headquartered in Miami, FL, is a wholly owned
subsidiary of Norwegian Cruise Line Holdings, Ltd. Norwegian
operates 28 cruise ships with approximately 59,150 berths under
three brand names; Norwegian Cruise Line, Oceania Cruises, and
Regent Seven Seas Cruises. Net revenues were about $5.0 billion for
the fiscal year ended December 31, 2019.

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


NOBLE CORP: Seeks Approval to Hire Skadden Arps as Legal Counsel
----------------------------------------------------------------
Noble Corporation plc and its affiliates seek approval from the
U.S. Bankruptcy Court for the Southern District of Texas to employ
Skadden, Arps, Slate, Meagher & Flom LLP as their legal counsel.

The firm will render these legal services:

     (a) advise Debtors with respect to their powers and duties in
the continued management and operation of their businesses and
properties;

     (b) attend meetings and negotiate with representatives of
creditors and other parties;

     (c) take all necessary actions to protect and preserve the
Debtors' estates;

     (d) prepare legal papers;

     (e) negotiate and prepare a plan of reorganization, disclosure
statement and all related documents, and take any necessary action
to obtain confirmation of such plan;

     (f) advise Debtors in connection with any sale of their
assets; and

     (g) appear before the court, any appellate courts and the
United States Trustee for the Southern District of Texas.

The firm's attorneys will be paid at hourly rates as follows:

     Associates         $495 - $1,120
     Counsel          $1,125 - $1,325
     Partners         $1,175 - $1,775

The firm received a retainer in the initial amount of $5.5 million.
As of the petition date and before the application of outstanding
pre-bankruptcy fees, the amount of the retainer was approximately
$100,000.

The following information is provided pursuant to paragraph D.1 of
the U.S. Trustee Guidelines:

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

Response: Skadden has provided and will continue to provide a
negotiated discount for services in connection with the litigation
involving Noble's former subsidiary, Paragon Offshore plc. Outside
of such discount, Skadden does not offer any other discounts
pursuant to its engagement agreement with Debtors.

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

Response: No.

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

Response: Skadden represented Debtors in the 12 months prior to the
petition filing.  During that representation, on Jan. 1, 2020,
Skadden raised its billing rates, as it does customarily from time
to time.  The material financial terms for the pre-bankruptcy
engagement remained the same as the engagement was on an hourly
basis.

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

Response: Skadden and Debtors expect to develop a prospective
budget and staffing plan to comply with the U.S. Trustee's requests
for information and additional disclosures, and any orders of the
court. Recognizing that unforeseeable fees and expenses may arise
in large Chapter 11 cases, Skadden and Debtors may need to amend
the budget as necessary to reflect changed circumstances or
unanticipated developments.
  
George Panagakis, Esq., a member of Skadden, disclosed in court
filings that the firm is a "disinterested person" as defined in
Section 101(14) of the Bankruptcy Code.

The firm can be reached through:
   
     George N. Panagakis, Esq.
     Skadden, Arps, Slate, Meagher & Flom LLP
     155 N. Wacker Drive
     Chicago, IL 60606
     Telephone: (312) 407-0700
     Facsimile: (312) 407-0411
     Email: george.panagakis@skadden.com

                    About Noble Corporation PLC

Noble Corporation plc is an offshore drilling contractor for the
oil and gas industry.  It provides contract drilling services to
the international oil and gas industry with its global fleet of
mobile offshore drilling units. Noble Corporation focuses on a
balanced, high-specification fleet of floating and jackup rigs and
the deployment of its drilling rigs in oil and gas basins around
the world.  Visit www.noblecorp.com for more information.

On July 31, 2020, Noble Corporation and its affiliates filed
voluntary petitions for relief under Chapter 11 of the Bankruptcy
Code (Bankr. S.D. Tex. Lead Case No. 20-33826).  Richard B. Barker,
chief financial officer, signed the petitions.  Debtors disclosed
total assets of $7,261,099,000 and total liabilities of
$4,664,567,000 as of March 31, 2020.

Judge Marvin Isgur oversees the cases.

Debtors have tapped Skadden, Arps, Slate, Meagher & Flom LLP and
Porter Hedges LLP as legal counsel, AlixPartners, LLP as financial
advisor, and Evercore Group LLC as investment banker.  Epiq
Corporate Restructuring, LLC is the claims and noticing agent.


NORTHERN OIL: Posts $903 Million Net Loss in Second Quarter
-----------------------------------------------------------
Northern Oil & Gas, Inc. filed with the Securities and Exchange
Commission its quarterly report on Form 10-Q, disclosing a net loss
attributable to common shareholders of $902.99 million on ($51.97)
million of total revenues for the three months ended June 30, 2020,
compared to net income attributable to common shareholders of
$44.40 million on $186.44 million of total revenues for the three
months ended June 30, 2019.

For the six months ended June 30, 2020, the Company reported a net
loss attributable to common shareholders of $538.43 million on
$454.81 million of total revenues compared to a net loss
attributable to common shareholders of $62.76 million on $179.51
million of total revenues for the six months ended June 30, 2019.

"In one of the most challenging quarters for the oil industry in
decades, Northern's unique, actively managed working-interest
business model continues to deliver," commented Nick O'Grady,
Northern's chief executive officer.  "Hedges protected cash flows
despite the turmoil, and capital spending reductions were
instituted rapidly.  We continued to reduce our debt levels, and
carefully and methodically have added to our portfolio to build for
future growth and returns."

As of June 30, 2020, the Company had $1.26 billion in total assets,
$1.12 billion in total liabilities, and $140.73 million in total
stockholders' equity.

As of June 30, 2020, Northern had $1.8 million in cash and $568.0
million outstanding on its revolving credit facility.  As
previously announced, Northern completed a semi-annual borrowing
base redetermination under its revolving credit facility on
July 8, 2020, with the borrowing base set at $660.0 million.  Pro
forma for the new borrowing base, Northern had total liquidity of
$93.8 million as of June 30, 2020, consisting of cash and borrowing
availability under the revolving credit facility.

As of June 30, 2020, Northern had additional debt outstanding
consisting of a $130.0 million 6% Senior Unsecured Note and$297.3
million of 8.5% Senior Secured Notes.  During the second quarter,
Northern strengthened its balance sheet through several agreements
with noteholders, which resulted in $30.2 million in principal
amount of the 8.5% Senior Secured Notes being retired.

Since the end of the second quarter, Northern has entered into
additional agreements that, when closed, will reduce the principal
amount of the 8.5% Senior Secured Notes by an additional $4.0
million and reduce the liquidation value of its outstanding
Preferred Stock by $7.6 million.

In response to the COVID-19 pandemic, the Company has instituted
various measures to protect its workforce and its business
operations, such as remote working and business travel
restrictions.  As a non-operator with no field operations,
substantially all of its employees' work can be completed from
home.  The Company said it will continue to monitor the guidelines
and recommendations provided by the relevant authorities, and it
will continue to make decisions aimed at protecting and furthering
the interests of all stakeholders.

2021 COMMENTARY

Looking out to 2021, Northern expects to benefit from carrying a
near record number of wells in process ("WIP").  As of July 31,
2020, Northern had 28.6 net WIPs including approximately 6 net
wells completed but not turned in line, and management projects its
WIP count to exceed 30 net wells by year-end 2020.  Northern's
ability as a non-operator to continue to build high quality
inventory, despite an 80% reduction in the Williston rig count, is
a testament to the active management of its capital development
program.

Northern's base case for 2021 presupposes that production
curtailments will continue to subside and that completion activity
will steadily increase starting late in the fourth quarter of 2020.
Under this scenario, Northern expects to see production
approaching 40,000 Boe per day by early 2021, nearing volume levels
seen in early 2020.  Furthermore, given the Company's continued
success on the ground game front, which continues to build the
number of wells in process to near record levels, Northern
forecasts that this level of production should be maintained
throughout the remainder of 2021 on a capital budget of
approximately $190 - 240 million.  Under this scenario, Northern
sees both Adjusted EBITDA and free cash flow at similar or higher
levels to 2020, despite lower hedge values at recent strip prices.

Given the volatility in the sector, significant uncertainty remains
and actual results will be driven by the timing of curtailments and
shut-ins returning to sales, completed wells turned to sales and
wells in process being completed and producing.  Northern's
downside case, which assumes a slower WIP completion pace and
little new drilling activity, would be expected to drive $40 - $60
million of lower capital spending but still generate production in
excess of 35,000 Boe per day for 2021.

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/1104485/000110448520000165/nog-20200630.htm

                        About Northern Oil

Northern Oil and Gas, Inc. -- http://www.northernoil.com/-- is  an
independent energy company engaged in the acquisition, exploration,
development and production of oil and natural gas properties,
primarily in the Bakken and Three Forks formations within the
Williston Basin in North Dakota and Montana.

Northern Oil recorded a net loss of $76.32 million for the year
ended Dec. 31, 2019.  As of March 31, 2020, the Company had $2.23
billion in total assets, $1.22 billion in total liabilities, and
$1.01 billion in total stockholders' equity.

                            *   *   *

As reported by the TCR on April 14, 2020, S&P Global Ratings
lowered its issuer credit rating on Northern Oil and Gas Resources
to 'CCC+' from 'B-'.  The outlook is negative.  "Our downgrade
reflects the company's tight liquidity and history of distressed
exchanges.  The recent collapse in oil prices increases the risk
that the company's reserve-based lending (RBL) facility size could
be reduced at its next bank redetermination, which could further
strain its limited capacity," S&P said.


NORTHERN OIL: Stockholders Approve Reverse Split of Common Stock
----------------------------------------------------------------
At the Special Meeting of Stockholders of Northern Oil and Gas,
Inc. held on Aug. 17, 2020, the stockholders:

   (1) approved an amendment to the Company's Restated
       Certificate of Incorporation that effects, at the option
       of its board of directors, a reverse stock split of the
       outstanding shares of the Company's common stock, at a
       reverse stock split ratio ranging from any whole number
       between one-for-six to one-for-ten, as determined by its
       board of directors;

   (2) approved an amendment to the Company's Restated
       Certificate of Incorporation to effect, if and only if
       Proposal 1 is both approved and implemented, a reduction
       in the total number of authorized shares of the Company's
       common stock as determined by a formula based on one-half
       of the ratio utilized for the reverse stock split.

                        About Northern Oil

Northern Oil and Gas, Inc. -- http://www.northernoil.com-- is  an
independent energy company engaged in the acquisition, exploration,
development and production of oil and natural gas properties,
primarily in the Bakken and Three Forks formations within the
Williston Basin in North Dakota and Montana.

Northern Oil recorded a net loss of $76.32 million for the year
ended Dec. 31, 2019.  As of June 30, 2020, the Company had $1.26
billion in total assets, $1.12 billion in total liabilities, and
$140.73 million in total stockholders' equity.

                            *   *   *

As reported by the TCR on April 14, 2020, S&P Global Ratings
lowered its issuer credit rating on Northern Oil and Gas Resources
to 'CCC+' from 'B-'.  The outlook is negative.  "Our downgrade
reflects the company's tight liquidity and history of distressed
exchanges.  The recent collapse in oil prices increases the risk
that the company's reserve-based lending (RBL) facility size could
be reduced at its next bank redetermination, which could further
strain its limited capacity," S&P said.


NORTHERN OIL: To Issue $5M Common Stock in Exchange for Notes
-------------------------------------------------------------
Northern Oil and Gas, Inc. entered into an exchange agreement with
holders of the Company's 8.5% Senior Secured Notes due 2023.
Pursuant to this agreement, the Company agreed to issue $5.0
million in agreed upon value of the Company's common stock, par
value $0.001 per share in exchange for $5.5 million aggregate
principal amount of the Notes.  The number of shares of Common
Stock to be issued in this exchange will be based on a forward
volume-weighted average price mechanism.  This transaction is
expected to close and the shares of Common Stock are expected to be
issued on or about Sept. 30, 2020.  Upon the closing of this
transaction, the Company expects to have approximately $287.8
million remaining principal amount of Notes outstanding.

The issuance of the shares of Common Stock in exchange for the
Notes is being made in reliance on the exemption from registration
provided in Section 3(a)(9) of the Securities Act of 1933, as
amended.

                       About Northern Oil

Northern Oil and Gas, Inc. -- http://www.northernoil.com-- is  an
independent energy company engaged in the acquisition, exploration,
development and production of oil and natural gas properties,
primarily in the Bakken and Three Forks formations within the
Williston Basin in North Dakota and Montana.

Northern Oil recorded a net loss of $76.32 million for the year
ended Dec. 31, 2019.  As of June 30, 2020, the Company had $1.26
billion in total assets, $1.12 billion in total liabilities, and
$140.73 million in total stockholders' equity.

                            *   *   *

As reported by the TCR on April 14, 2020, S&P Global Ratings
lowered its issuer credit rating on Northern Oil and Gas Resources
to 'CCC+' from 'B-'.  The outlook is negative.  "Our downgrade
reflects the company's tight liquidity and history of distressed
exchanges.  The recent collapse in oil prices increases the risk
that the company's reserve-based lending (RBL) facility size could
be reduced at its next bank redetermination, which could further
strain its limited capacity," S&P said.


NORTHWEST CHILD: Seeks to Hire Bennett Guthrie as Legal Counsel
---------------------------------------------------------------
Northwest Child Development Centers, Inc. seeks approval from the
U.S. Bankruptcy Court for the Middle District of North Carolina to
employ Bennett Guthrie PLLC as its legal counsel.

The firm will render these legal services:

     (a) advise Debtor as to its rights, duties and powers;

     (b) advise Debtor as to how its assets could be leased, sold
or refinanced to generate cash for the payment of claims;

     (c) advise Debtor as to any other matter relevant to the case
or the formulation of a Chapter 11 plan;

     (d) assist Debtor in the operation of its real estate and
equipment business;

     (e) assist Debtor in the preparation and filing of its Chapter
11 plan and other documents;

     (f) represent Debtor at all hearings, meetings of creditors,
conferences, trials and other proceedings; and

     (g) assist and advise Debtor with regards to communications to
the general creditor body.

The firm's services will be provided mainly by Erik Harvey, Esq.
The attorney received the sum of $2,500 for pre-bankruptcy services
and reimbursement of $1,717 for the Chapter 11 filing fees.

Mr. Harvey disclosed in court filings that he is a "disinterested
person" as defined in Section 101(14) of the Bankruptcy Code.

The attorney can be reached at:
   
     Erik M. Harvey, Esq.
     Bennett Guthrie PLLC
     1560 Westbrook Plaza Dr.
     Winston-Salem, NC 27103
     Telephone: (336) 765-3121
     Email: EHarvey@Bennett-Guthrie.com

             About Northwest Child Development Centers

Northwest Child Development Centers, Inc. filed a voluntary
petition for relief under Chapter 11 of the Bankruptcy Code (Bankr.
M.D.N.C. Case No. 20-50632) on Aug. 17, 2020.  Judge Lena M. James
oversees the case.  Bennett Guthrie, PLLC serves as Debtor's legal
counsel.


NORTHWEST HARDWOODS: S&P Cuts ICR to SD on Skipped Interest Payment
-------------------------------------------------------------------
S&P Global Ratings lowered its issuer credit rating on U.S.-Based
Northwest Hardwoods Inc. to 'SD' (selective default) from 'CCC-'.
At the same time, S&P lowered its issue-level rating on the
company's senior secured notes to 'D' from 'CCC-'.

"We believe it is unlikely that Northwest Hardwoods will make the
August 1 interest payment due on its senior secured notes absent a
debt restructuring," S&P said.

The semiannual interest payment on Northwest Hardwoods' 7.5% senior
secured notes was due on Aug. 1, 2020. However, the company elected
to not make this payment at this time and has entered into a 30 day
grace period. Also the company is in discussions with its largest
noteholders regarding a consensual restructuring. Softening demand
and lumber pricing, coupled with weak economic activity in China
have affected the company's performance over the last 18-24 months.
The COVID-19 outbreak in early 2020 has further dampened demand
levels. However, the company has been able to generate some
positive cashflows driven primarily by cost curtailment actions and
liquidation of inventories and receivables.

"While the company may have sufficient liquidity to make the August
1 interest payment, we think it is unlikely it will make the
interest payment without pursuing some type of debt restructuring.
We would consider such a debt restructuring to be distressed and
tantamount to a default. Therefore, we are lowering our issuer
credit rating on Northwest Hardwoods to 'SD' and our issue-level
rating on its senior secured notes to 'D'," S&P said.

"In addition, our view also incorporates that Northwest Hardwoods'
entire capital structure, including its senior secured credit
facility and senior notes, come due in the next 12 months," the
rating agency said.

S&P will reassess its ratings upon future developments regarding
interest payments or restructuring.

Northwest Hardwoods is a manufacturer of high-quality hardwood
lumber in North America. It manufactures and sells over 30 North
American species, such as cherry, hard maple, and yellow poplar.
The company operates through a network of sawmills, lumber
concentration and dry kiln yards, merchandising log yards,
remanufacturing plants, and sales offices in the U.S., Canada,
China, and Japan. The company also imports and distributes exotic
hardwood lumber, hardwood plywood panel products, and engineered
wood components and sells remanufactured oriented strand board
(OSB) and other engineered wood products.

S&P now views Northwest Hardwoods' liquidity as weak because its
senior credit facility and notes will both come due in the next 12
months and there is a material deficit in the company's sources of
liquidity relative to its uses.


OCEAN POWER: Incurs $10.4 Million Net Loss in Fiscal 2020
---------------------------------------------------------
Ocean Power Technologies, Inc., filed with the Securities and
Exchange Commission its annual report on Form 10-K, disclosing
a net loss of $10.35 million on $1.68 million of revenues for the
12 months ended April 30, 2020, compared to a net loss of $12.25
million on $632,000 of revenues for the 12 months ended April 30,
2019.

As of April 30, 2020, the Company had $13.54 million in total
assets, $3.04 million in total liabilities, and $10.49 million in
total stockholders' equity.

Since the Company's inception, the cash flows from customer
revenues have not been sufficient to fund its operations and
provide the capital resources for its business.  For the two years
ended April 30, 2020, its aggregate revenues were $2.3 million, its
aggregate net losses were $22.6 million and its aggregate net cash
used in operating activities was $22.7 million.

Net cash flows used in operating activities during the fiscal year
ended April 30, 2020 were $10.6 million, a decrease of $1.5
million, when compared to $12.1 million during the fiscal year
ended April 30, 2019.  The change was the result of a decrease in
net loss of $1.9 million offset by an increase in cash outflow
related to the changes in operating assets and liabilities of $1.3
million.  Fiscal year 2019 includes a deferred credit payment of
$0.6 million.

Net cash used in investing activities was approximately $65,000 for
fiscal year 2020 versus net cash used by investing activities of
approximately $29,000 for fiscal year 2019.  The change was
primarily the result of the Company's increased spending on
equipment of $11,000 and the prior period included a net change in
the marketable securities of $25,000.

Net cash provided by financing activities was approximately $4.4
million in fiscal year 2020, and net cash provided by financing
activities was approximately $17.2 million for fiscal 2019.  The
decrease in net cash provided in fiscal year 2020 compared to
fiscal year 2019 was due primarily to the Company receiving more
proceeds from sales of its common stock in fiscal year 2019.

KPMG LLP, in Philadelphia, Pennsylvania, the Company's auditor
since 2004, issued a "going concern" qualification in its report
dated June 29, 2020, citing that the Company has suffered recurring
losses from operations and has an accumulated deficit that raise
substantial doubt about its ability to continue as a going
concern.

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

https://www.sec.gov/Archives/edgar/data/1378140/000149315220012094/form10-k.htm

                  About Ocean Power Technologies

Headquartered in Monroe Township, New Jersey, Ocean Power
Technologies, Inc. -- http://www.oceanpowertechnologies.com/-- is
a marine power solutions provider that designs, manufactures,
sells, and services its products while working closely with
partners that provide payloads, integration services, and marine
installation services.


OCEAN POWER: Regains Compliance with Nasdaq Listing Requirement
---------------------------------------------------------------
Ocean Power Technologies, Inc. received notification from The
Nasdaq Stock Market that, as a result of the closing bid price of
the Company's common stock being over $1.00 for 10 consecutive
trading days, the Company has regained compliance with Listing Rule
5550(a)(2) to maintain the listing of its common stock on Nasdaq
and Nasdaq considers the matter closed.

                  About Ocean Power Technologies

Headquartered in Monroe Township, New Jersey, OPT --
http://www.oceanpowertechnologies.com/-- is a marine power
solutions provider that designs, manufactures, sells, and services
its products while working closely with partners that provide
payloads, integration services, and marine installation services.

Ocean Power reported a net loss of $10.35 million for the 12 months
ended April 30, 2020, compared to a net loss of $12.25 million for
the 12 months ended April 30, 2019.  As of April 30, 2020, the
Company had $13.54 million in total assets, $3.04 million in total
liabilities, and $10.49 million in total stockholders' equity.

KPMG LLP, in Philadelphia, Pennsylvania, the Company's auditor
since 2004, issued a "going concern" qualification in its report
dated June 29, 2020, citing that the Company has suffered recurring
losses from operations and has an accumulated deficit that raise
substantial doubt about its ability to continue as a going concern.


OUTDOOR HOME: S&P Alters Outlook to Stable, Affirms 'B' ICR
-----------------------------------------------------------
S&P Global Ratings revised the outlook on U.S.–based lawn and
shrub care company, Outdoor Home Services Holdings LLC, to stable
from negative. At the same time, S&P affirmed all of its ratings on
Outdoor Home and the company's subsidiary, TruGreen LP (TruGreen),
including its 'B' issuer credit ratings.

"TruGreen is proving to be more resilient in the current
environment than we previously expected. We now expect relatively
stable demand for the company's services," S&P said.

S&P had previously expected the company's performance to weaken
from the pandemic, as consumers prioritize essential spending over
lawn care, which the rating agency views as discretionary. However,
lawn care was classified as an essential service across the
majority of the country, and the company was able to continue
servicing customers during its key spring and summer seasons
(typically from April to September). Although the company's new
customer count declined 2.5% in the first half of the year as a
result of the suspension of its door-to-door selling program for
several weeks, overall customer count is only down by 1.5% thanks
to acquisitions and a stabilization in its customer cancellations
rates.

The company is benefiting from consumers staying at home and
utilizing their lawn at increased rates as other social and
recreational activities are limited. This is evidenced by the
stabilization of its cancellation rates in the latter half of the
second quarter from an initial spike in cancellations during the
early weeks of the stay-at-home orders. As a result, S&P is now
projecting the company's overall revenues to remain relatively flat
in 2020. Furthermore, S&P expects margins to expand this year from
price increases, a deflationary environment for labor and raw
material costs, lower selling costs, as well as rolloff of
restructuring activities from last year. S&P now projects the
company to end 2020 with leverage in the low-5x area, as compared
to the rating agency's previous expectation of above 6x.

TruGreen's performance remained stable through its peak selling
season. The company is highly seasonal, with the second and third
quarters accounting for approximately 70% of its total annual
revenue. The company's second-quarter performance is typically
indicative of how the rest of the summer will unfold, as a large
portion of its customers purchase annual service contracts. S&P
expects the company's performance on an annual basis to remain
stable as evidenced by a resilient spring and early summer season
despite the challenges of the pandemic.

TruGreen has a significant debt burden reflecting its private
equity owner's aggressive financial policy. The company's financial
sponsor, CD&R, has taken a series of debt-funded dividends. As a
result, TruGreen has a significant debt burden of approximately
$1.15 billion of funded debt on its balance sheet, and
approximately $85 million of annual cash interest expenses,
relative to its annual free operating cash flow of approximately
$90 million-$100 million a year. S&P believes the company's
financial sponsor will continue to be aggressive and extract
returns from TruGreen and leverage will likely increase from
current levels.

"The stable outlook reflects our view that the company will
maintain leverage of 5x-6x as it benefits from stable operating
performance and focuses on tuck-in acquisitions to enhance its
organic growth," S&P said.

"We would consider a downgrade if leverage rises above 7x or if
EBITDA interest coverage weakens toward the mid-1x area. This could
occur if operational performance suffers due to a prolonged
recession, more competition from local competitors or
do-it-yourself alternatives, or poor service levels leading to
significant client attrition," the rating agency said.

S&P believes any combination of these events that result in EBITDA
declining by about 30% from current levels would likely increase
leverage above these thresholds. Additionally, S&P could also lower
the ratings if the company's financial policy remains aggressive
and it pursues debt-funded dividends such that leverage is
sustained above 7x.

"Given the company's financial sponsor ownership, it is unlikely we
would consider an upgrade in the next year. Longer term, we would
consider raising the ratings if the company commits to sustaining
debt to EBITDA below 5x. For this to occur, we believe the company
would have to raise additional equity capital to reduce the sponsor
ownership and repay debt, possibly from an IPO," the rating agency
said.


PARK-OHIO INDUSTRIES: S&P Affirms 'B' ICR, Outlook Negative
-----------------------------------------------------------
S&P Global Ratings affirmed all of its ratings on Park-Ohio
Industries Inc. (PKOH), including its 'B' issuer credit rating, and
removed them from CreditWatch, where it placed them with negative
implications on March 30, 2020.

"The negative outlook reflects our belief that the company's
leverage could rise to the 8x area in 2020. In our view, PKOH's
operating performance will remain under pressure throughout 2020
due to the spread of the coronavirus, curtailing the demand in the
company's products driven by weakness in its automotive, oil and
gas, and aerospace end markets," S&P said.

During the first half of 2020, the company's revenue declined by
about 29% relative to the first half of 2019 because of plant
shutdowns and lower production levels related to COVID-19. In
addition, many customers have deferred purchases to manage their
capital spending amid the downturn, which has negatively affected
PKOH's topline. Even though plants have reopened and production
levels have started to ramp up, S&P believes the demand for the
company's products will remain depressed in the back half of 2020
compared to prior year levels. Specifically, S&P forecasts PKOH's
revenue will decline by about 25% and expect its S&P-adjusted
margins to deteriorate by about 250 basis points (bps)-300 bps to
the 6%-7% area, which will increase its leverage above the 8x range
in 2020.

S&P's base-case forecast assumes a modest recovery in 2021 and
onwards, as the rating agency expects the level of macroeconomic
activity to pick up and lead to higher demand for the company's
products across its key end markets. In addition, PKOH has
implemented cost-saving measures, including facilities
consolidation and headcount reductions, which should further
support an improvement in its margins and reduce its leverage below
6x in 2021.

S&P expects the company to maintain solid cash flow generation and
an adequate liquidity position throughout the forecast period. As
of June 30, 2020, the company had $52 million of cash on its
balance sheet and $126 million in borrowing capacity under its
asset-backed revolving credit facility. In the event that
availability falls below $47 million the fixed charge covenant will
spring. Despite its weak operating performance in the first half of
the year, PKOH still generated positive free cash flow. S&P expects
that the company will maintain solid positive free operating cash
flow (FOCF) generation in the $20 million range in 2020. In
addition, S&P believes PKOH could further reduce its discretionary
spending and limit its capital expenditures (capex) to about $12
million-$15 million, which would further support its ability to
generate positive FOCF. In addition, the company has no significant
debt maturities until 2024 when its asset-backed revolving credit
facility matures.

S&P's negative outlook on PKOH reflects the risk that the recovery
in the company's automotive, heavy duty truck, oil and gas, and
aerospace end markets will be slower than the rating agency
currently anticipates, leading to S&P-adjusted debt to EBITDA
remaining high over the next 12-18 months.

"We could lower our rating on PKOH if the macroeconomic pressures
are worse than we expect, resulting in continued weak demand. We
believe this could cause the company's leverage to remain above
6.5x over the next 12 months with limited prospects for
improvement," S&P said.

"We could revise our outlook on PKOH to stable if the company is
able to reduce leverage below 6.5x on a sustained basis. At the
same time, we would expect the company to maintain adequate
liquidity, which--in our view--would be evidenced by positive free
cash flow generation and sufficient borrowing capacity under its
asset-backed revolver," the rating agency said.


PHARMAGREEN BIOTECH: Hires Thomas E. Crowe as Counsel
-----------------------------------------------------
Pharmagreen Biotech, Inc., seeks authority from the U.S. Bankruptcy
Court for the District of Nevada to employ Thomas E. Crowe,
Professional Law Corporation, as counsel to the Debtor.

Pharmagreen Biotech requires Thomas E. Crowe to:

   a. perform services in relation to the completion of the
      Chapter 11 proceedings;

   b. attend the 341 meeting;

   c. prepare appropriate orders, file evidence of insurance;

   d. file monthly reports; and

   e. render all other necessary services in relation to the
      Chapter 11 bankruptcy proceedings.

Thomas E. Crowe will be paid at these hourly rates:

     Attorneys              $425
     Paralegals             $175

Thomas E. Crowe will be paid a retainer in the amount of $10,000,
plus $1,717 filing fee.

Thomas E. Crowe will also be reimbursed for reasonable
out-of-pocket expenses incurred.

Thomas E. Crowe, partner of Thomas E. Crowe, Professional Law
Corporation, 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.

Thomas E. Crowe can be reached at:

     Thomas E. Crowe, Esq.
     THOMAS E. CROWE,
     PROFESSIONAL LAW CORPORATION
     2830 S. Jones Blvd., Suite 3
     Las Vegas, NV 89146
     Tel: (702) 794-0373

                   About Pharmagreen Biotech

Pharmagreen Biotech, Inc., filed a Chapter 11 bankruptcy petition
(Bankr. D. Nev. Case No. 20-13886) on Aug. 7, 2020, disclosing
under $1 million in both assets and liabilities.  The Debtor hired
Thomas E. Crowe, Professional Law Corporation, as counsel.


POET TECHNOLOGIES: Incurs $6.2 Million Net Loss in 2nd Quarter
--------------------------------------------------------------
POET Technologies Inc. reported a net loss of ($6.2) million, or
($0.02) per share, in the second quarter of 2020 compared with a
net loss of ($3.8) million, or ($0.01) per share, in the second
quarter of 2019 and net loss of ($3.5) million, or ($0.01) per
share, in the first quarter of 2020.  The loss in the second
quarter of 2020 included research and development costs of $1.3
million compared to $0.4 million in the second quarter of 2019 and
$1.4 million in the first quarter of 2020.  The increase compared
to the prior year period reflects a redistribution of research and
development activities and costs that were previously accounted for
by DenseLight and reported as discontinued operations when the
organization operated as a single entity.  These costs are now
accounted for solely by POET. Non-cash expenses in the second
quarter of 2020 included stock-based compensation of $0.8 million
and depreciation and amortization of $0.2 million.  Non-cash
stock-based compensation and depreciation and amortization were
$0.7 million and $35,000 in the second quarter of 2019 and $0.8
million and $0.2 million respectively in the first quarter of
2020.

During the second quarter, after taking into consideration the
length of time it had taken the Buyer to make the foregoing
payments and the Company's expectations regarding the likelihood of
receiving an additional payment, the Company determined that it was
in its best interest to accept partial payments as final payment on
the Company's remaining $5,000,000 receivable.  The Company
determined, after negotiating payments of $1,500,000, received on
June 29, 2020 and $1,000,000, received on July 3, 2020 (subsequent
to the quarter end), that the remaining $2,500,000 was not
collectible.  As a result, the Company recognized a credit loss of
$2,500,000 during the period ended June 30, 2020 (nil -2019).

During the second quarter of 2020, the Company had debt related
finance costs of $229,000 compared to $198,000 in the second
quarter of 2019 and $217,000 in the first quarter of 2020.  Of the
finance costs recognized in the second quarter of 2020, $130,000
was non-cash compared to $62,000 in the second quarter of 2019 and
non-cash finance costs of $108,000 in the first quarter of 2020.

On a non-IFRS basis, cash flow from operations in the second
quarter of 2020 was ($1.7) million compared to ($1.1) million in
the second quarter of 2019 and ($2.0) million in the first quarter
of 2020.

                          Management Comments

"Our continued progress during the second quarter was highlighted
by the signing of an LOI for the formation of a $50 million joint
venture with one of the world's largest manufacturers of light
sources," commented Dr. Suresh Venkatesan, chairman & CEO.  "The
sale of our DenseLight subsidiary in late 2019 provided us the
ability to focus entirely on the POET Optical Interposer platform
and the design of optical engines for transceivers.  Demonstrating
that optical engines can be produced at wafer-scale is the final
step in validating our long-standing vision for POET's technology
and is an important prerequisite to both the joint venture and for
engaging with additional prospective customers on product design
and development programs."

"Complementing these efforts, we've recruited and added to the POET
team a number of accomplished individuals with proven expertise in
photonics technology, product and application development and
manufacturing.  With this highly experienced team in place, we are
actively working to establish the critical processes for the rapid
scaling of production to supply optical engines in high volume.
Additionally, we recently began testing POET's Optical Interposer
platform technology with potential partners for markets beyond
optical transceivers, including high-speed computing for artificial
intelligence."

        2020 Annual and Special Meeting of Shareholders

As previously announced, the Company will hold its annual and
special meeting of shareholders at 1:00 p.m. EDT on Wednesday, Aug.
26, 2020 via a virtual on-line platform.  Participants attending
the Meeting remotely will be able to vote, ask questions and
participate electronically in real-time.  In addition to the
election of directors and the ratification of the appointment of
the Company's auditors, POET shareholders will be asked to approve
an increase in the Company's stock option pool. Following
completion of the formal business of the Meeting, executive
management will conduct a presentation to review recent
developments and outline anticipated upcoming milestones.
Shareholders of record on July 17, 2020 are encouraged to attend
the Meeting via the virtual on-line platform using the following
access information:

Date and Time: August 26, 2020 at 1:00 p.m. EDT
Virtual Meeting: https://web.lumiagm.com/280759894
Password: poet2020 (case sensitive)

                     About POET Technologies

POET Technologies -- http://www.poet-technologies.com/-- is a
design and development company offering integration solutions based
on the POET Optical Interposer, a novel platform that allows the
seamless integration of electronic and photonic devices into a
single multi-chip module using advanced wafer-level semiconductor
manufacturing techniques and packaging methods.  POET's Optical
Interposer eliminates costly components and labor-intensive
assembly, alignment, burn-in and testing methods employed in
conventional photonics.  The cost-efficient integration scheme and
scalability of the POET Optical Interposer brings value to any
device or system that integrates electronics and photonics,
including some of the highest growth areas of computing, such as
Artificial Intelligence (AI), the Internet of Things (IoT),
autonomous vehicles and high-speed networking for cloud service
providers and data centers. POET is headquartered in Toronto, with
operations Allentown, PA and Singapore.

POET Technologies reported a net loss of US$5.95 million for the
year ended Dec. 31, 2019, compared to a net loss of US$16.32
million for the year ended Dec. 31, 2018.  As of March 31, 2020,
the Company had US$21.21 million in total assets, US$4.36 million
in total liabilities, and US$16.85 million in shareholders' equity.


PURDUE PHARMA: Hires HealthPlan Data as Data Consultant
-------------------------------------------------------
Purdue Pharma, L.P., and its debtor-affiliates, seeks authority
from the U.S. Bankruptcy Court for the Southern District of New
York to employ HealthPlan Data Solutions, Inc., as data consultant
to Thomas J. Vilsack, the Monitor of the Debtors.

On February 21, 2020, the Debtors retained former Iowa Governor and
former United States Secretary of Agriculture Thomas J. Vilsack to
serve as monitor, the Monitor to oversee compliance with the
Voluntary Injunction.

HealthPlan Data will render the following services:

   a. Analytics and Consulting. The Firm will review and analyze
      data and information related to rebates, price concessions
      and chargebacks received from Client. The Firm, based on
      the review will offer advice and direction as to additional
      data that requires review and analysis. Following the
      review and analysis, the Firm may identify any rebate,
      price concession or chargeback, if any, that appears
      unreasonable or unnecessary given market conditions at the
      time the rebate, price concession or chargeback was made.
      The Firm will provide additional services required by
      the Monitor, so long as they are reasonably related to its
      duties and responsibilities.

   b. Support of Client Education. The Firm will be available for
      meetings to assist with explanations of the documentation
      to support the findings in the HDS report throughout the
      contracting process.

HealthPlan Data will be paid at these hourly rates:

     Pharmacy Analyst                    $250
     Department manager (VP)             $300
     Senior leadership and officers      $400

To the best of the Debtors' knowledge 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.

HealthPlan Data can be reached at:

     HealthPlan Data Solutions, Inc.
     444 N. Front St., Suite 101
     Columbus, OH 43215
     Tel: (614) 515-2700

                        About Purdue Pharma

Purdue Pharma L.P. and its subsidiaries --
http://www.purduepharma.com/-- develop and provide prescription
medicines and consumer products that meet the evolving needs of
healthcare professionals, patients, consumers and caregivers.

Purdue's subsidiaries include Adlon Therapeutics L.P., focused on
treatment for Attention-Deficit/Hyperactivity Disorder (ADHD) and
related disorders; Avrio Health L.P., a consumer health products
company that champions an improved quality of life for people in
the United States through the reimagining of innovative product
solutions; Imbrium Therapeutics L.P., established to further
advance the emerging portfolio and develop the pipeline in the
areas of CNS, non-opioid pain medicines, and select oncology
through internal research, strategic collaborations and
partnerships; and Greenfield Bioventures L.P., an investment
vehicle focused on value-inflection in early stages of clinical
development.

Opioid makers in the U.S. are facing pressure from a crackdown on
the addictive drug in the wake of the opioid crisis and as state
attorneys general file lawsuits against manufacturers.  More than
2,000 states, counties, municipalities and Native American
governments have sued Purdue Pharma and other pharmaceutical
companies for their role in the opioid crisis in the U.S., which
has contributed to the more than 700,000 drug overdose deaths in
the U.S. since 1999.

OxyContin, Purdue Pharma's most prominent pain medication, has been
the target of over 2,600 civil actions pending in various state and
federal courts and other fora across the United States and its
territories.

On Sept. 15 and 16, 2019, Purdue Pharma L.P. and 23 affiliated
debtors each filed a voluntary petition for relief under Chapter 11
of the U.S. Bankruptcy Code (Bankr. S.D.N.Y. Lead Case No.
19-23649), after reaching terms of a preliminary agreement for
settling the massive opioid litigation facing the Company.

The Company's consolidated balance sheet at Aug. 31, 2019, showed
$1.972 billion in assets and $562 million in liabilities.

U.S. Bankruptcy Judge Robert Drain, in White Plains, New York, has
been assigned to oversee Purdue's Chapter 11 case.

Davis Polk & Wardwell LLP and Dechert LLP are serving as legal
counsel to Purdue. PJT Partners is serving as investment banker,
and AlixPartners is serving as financial advisor. Prime Clerk LLC
is the claims agent.



RAIN CARBON: S&P Alters Outlook to Negative, Affirms 'B+' ICR
-------------------------------------------------------------
S&P Global Ratings affirmed its 'B+' long-term issuer credit rating
on Rain Carbon Inc. (RCI). S&P also affirmed the 'BB' long-term
issue rating on its EUR390 million first-lien secured term loan B
and US$150 million revolver facility, and the 'B' issue rating on
its 2025 U.S. dollar denominated second-lien notes.

Sluggish demand will depress RCI's EBITDA and weaken the company's
credit metrics in 2020. RCI's reported EBITDA in the first half of
2020 was softer than S&P expected, mainly due to weak end-product
demand. S&P believes the company will record a second consecutive
year of subdued profitability in 2020 and adjusted EBITDA will
remain at Indian rupee (INR) 15 billion–INR15.5 billion. The
rating agency had earlier expected demand from the aluminum sector
to stabilize and EBITDA to increase to INR16 billion–INR17
billion in 2020.

Although RCI's earnings have not dropped significantly from last
year, they will remain almost 20% lower in 2020 than in 2018.
Moreover, continued high capital spending amid weak operating
conditions will result in sizable negative discretionary cash flows
in 2020. The company intends to spend INR9 billion–INR9.5 billion
on the hydrogenated hydrocarbon project (HHCR), while its operating
cash flows will remain soft at about INR5.5 billion and result in
material weakening of the company's credit metrics.

S&P estimates debt will remain high at INR86 billion–INR88
billion in 2020, resulting in a FFO-to-debt ratio of about 10.5%
and a debt-to-EBITDA ratio of more than 5x. The rating agency had
earlier expected the FFO-to-debt ratio to improve to 14%-16% in
2020, from 9.5% in 2019.

S&P expects cash flows to strengthen in 2021, though delayed
recovery in demand could strain the current ratings. It believes
RCI's earnings will improve in 2021, supported by a gradual
recovery in the aluminum sector. S&P expects EBITDA to rise by
about 10% compared with 2020, to INR16 billion-INR17 billion."

RCI's capex cycle will likely be at its tail end in 2021 following
the completion of the HHCR project. S&P's base case assumes the
company will incur capital expenditure (capex) of INR4.5
billion–INR5 billion in 2021, largely for the completion of the
anhydrous carbon pellets plants and the vertical shaft unit. S&P
expects RCI to start deleveraging from 2021 as cash flows improve.
The rating agency estimates the company's debt will be at INR80
billion-INR85 billion in 2021, and the FFO-to-debt ratio will
improve to 12%-12.5%.

S&P believes continued weak demand for end products could delay the
recovery in RCI's profitability, given the uncertain macroeconomic
outlook. The negative outlook reflects this risk.

"RCI's adequate liquidity, supported by long-dated debt maturities,
offers some cushion against earnings volatility. In our view, the
company will maintain adequate liquidity over the next 12 months,
supported by its favorable long-dated debt maturities and flexible
capex," S&P said.

RCI's US$150 million revolver facility matures in 2023. The U.S.
dollar-denominated bond and the euro term loan, which make up
almost 90% of total debt, mature in 2025. S&P believes the company
has no material external funding needs over the next 12 months,
which otherwise could lead to immediate downside rating pressure.

The negative outlook reflects the risk that RCI's profitability
could fail to improve meaningfully, leading to weak financial
metrics that do not support the current rating. This could happen
if demand from the aluminum sector remains subdued for a prolonged
period.

"We may lower our ratings on RCI if the company's profitability and
cash flows deteriorate beyond our expectations such that the
FFO-to-debt ratio fails to recover to comfortably above 12% on a
sustained basis," S&P said.

"We will likely revise the outlook to stable if the FFO-to-debt
ratio recovers to more than 12% on a sustainable basis," the rating
agency said.


RAYNOR SHINE: Seeks to Hire Moss Krusick as Accountant
------------------------------------------------------
Raynor Shine Services, LLC has filed an amended application with
the U.S. Bankruptcy Court for the Middle District of Florida
seeking approval to hire Moss Krusick & Associates, LLC, as
accountant to the Debtors.

Raynor Shine requires Moss Krusick to prepare the Debtors' 2019
income tax returns, and provide tax consulting and accounting
services.

Moss Krusick will be paid for the preparation 2019 tax return for
Raynor Shine Services, LLC in the amount of $2,000; preparation of
2019 tax return for Raynor Apopka Land Management, LLC, in the
amount of $2,000; accounting cleanup at a rate of $85 per hour, 15
hours estimated, totaling $1,275.

Moss Krusick will be paid a retainer in the amount of $4,000.

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

Joseph M. Krusick, partner of Moss Krusick & Associates, 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.

Moss Krusick can be reached at:

     Joseph M. Krusick
     Moss Krusick & Associates, LLC
     501 S. New York Ave, Suite 100
     Winter Park, FL 32789
     Tel: (407) 644-5811

              About Raynor Shine Services, LLC

Raynor Shine Services, LLC is an environmental recycling company
based in Apopka, Florida. It offers mulch installation, grapple
truck services, recycle yard disposal, land clearing, grinding
services, storm recovery services.

Raynor Shine Services, LLC and Raynor Apopka Land Management, LLC
sought protection under Chapter 11 of the Bankruptcy Code (Bankr.
M.D. Fla. Lead Case No. 20-00577) on Jan. 30, 2020. The petitions
were signed by Henry E. Moorhead, CRO. At the time of filing,
Raynor Shine Services was estimated to have $10 million to $50
million in both assets and liabilities and Raynor Apopka Land
Management was estimated to have $1 million to $10 million in both
assets and liabilities. Frank M. Wolff, Esq. at Latham Luna Eden &
Beaudine LLP, serves as the Debtors' counsel.  Moss, Krusick &
Associates, LLC, has been tapped as accountant.


REMINGTON OUTDOOR: Panel Taps AlixPartners as Financial Advisor
---------------------------------------------------------------
The Official Committee of Unsecured Creditors of Remington Outdoor
Company, Inc., and its debtor-affiliates, seeks authorization from
the U.S. Bankruptcy Court for the Northern District of Alabama to
retain AlixPartners, LLP, as financial advisor to the Committee.

The Commitee requires AlixPartners to:

   a. review and evaluate the Debtors' current financial
      condition, business plans and cash and financial forecasts,
      and periodically report to the Committee regarding the
      same;

   b. review the Debtors' cash management, tax sharing and
      intercompany accounting systems, practices and procedures;

   c. review and investigate: (i) related party transactions,
      including those between the Debtors and non-debtor
      subsidiaries and affiliates (including, but not limited to,
      shared services expenses and tax allocations) and (ii)
      selected other pre-petition transactions;

   d. identify and/or review potential preference payments,
      fraudulent conveyances and other causes of action that the
      various Debtors' estates may hold against third parties,
      including each other;

   e. analyze the Debtors' assets and claims and assess potential
      recoveries to the various creditor constituencies under
      different scenarios;

   f. evaluate any proposed sale process and related bids and
      participate in any meetings with bidders or auction, as
      required;

   g. assist in the development and/or review of the Debtors'
      plan of reorganization and disclosure statement;

   h. review and evaluate court motions filed or to be filed by
      the Debtors or any other parties-in-interest, as
      appropriate;

   i. render expert testimony and litigation support services,
      including e-discovery services, as requested from time to
      time by the Committee and its counsel, regarding any of the
      matters to which AlixPartners is providing services;

   j. attend Committee meetings and court hearings as may be
      required in the role of advisors to the Committee; and

   k. assist with such other matters as may be requested that
      fall within AlixPartners' expertise and that are mutually
      agreeable.

AlixPartners will be paid at these hourly rates:

     Managing Director          $1,000 to $1,195
     Director                     $800 to $950
     Senior Vice President        $645 to $735
     Vice President               $470 to $630
     Consultant                   $175 to $465
     Paraprofessional             $295 to $315

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

David MacGreevey, partner of AlixPartners, 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.

AlixPartners can be reached at:

     David MacGreevey
     ALIXPARTNERS, LLP
     909 Third Avenue, Floor 30
     New York, NY 10022
     Tel: (212) 490-2500
     Fax: (212) 490-1344

                     About Remington Outdoor

Remington Outdoor Company, Inc. and its affiliates are
manufacturers of firearms, ammunition and related products for
commercial, military, and law enforcement customers throughout the
world. They operate seven manufacturing facilities located across
the United States. The companies' principal headquarters are
located in Huntsville, Alabama.

Remington Outdoor Company and its affiliates sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. N.D. Ala. Lead Case
No. 20-81688) on July 27, 2020. At the time of the filing, Debtors
disclosed assets of between $100 million and $500 million and
liabilities of the same range.

Judge Clifton R. Jessup Jr. oversees the cases.

The Debtors tapped O'Melveny & Myers LLP as their bankruptcy
counsel, Burr & Forman LLP as local counsel, M-III Advisory
Partners LP as financial advisor, Ducera Partners LLC as investment
banker, and Prime Clerk LLC as notice, claims and balloting agent.

The U.S. Bankruptcy Administrator for the Northern District of
Alabama appointed a committee of unsecured creditors on August 6,
2020. The committee is represented by Fox Rothschild, LLP and Baker
Donelson Bearman Caldwell & Berkowitz, PC.


RIVER TO VALLEY: Seeks to Hire Krekeler Strother as Legal Counsel
-----------------------------------------------------------------
River to Valley Initiatives, Inc. seeks approval from the U.S.
Bankruptcy Court for the Western District of Wisconsin to employ
Krekeler Strother, S.C. as its legal counsel.

Krekeler Strother will render these legal services:

     (a) consult with Debtor's professionals or representatives
concerning the administration of its Chapter 11 case;

     (b) prepare and review court documents;

     (c) appear at and be involved in proceedings before the
court;

     (d) assist in the investigation of the acts, conduct, assets,
liabilities and financial condition of Debtor, the operation of
Debtor's business, and any other matters relevant to the case;

     (e) advise Debtor of its rights, powers and duties;

     (f) assist in the negotiation and documentation of financing
agreements, debt restructurings, cash collateral arrangements,
debtor-in-possession financing, and related transactions;

     (g) review the nature and validity of liens asserted against
Debtor's  property and advise Debtor concerning the enforceability
of such liens;

     (h) advise Debtor concerning the action that it might take to
collect and recover property;

     (i) prepare legal documents and review all financial reports
to be filed in Debtor's case;

     (j) advise Debtor in connection with any sales outside of the
ordinary course of its business under Section 363 of the Bankruptcy
Code; and

     (l) assist Debtor in the preparation of financial statements,
balance sheets and other documents necessary to prepare and file
its tax returns.

The firm's attorneys and paralegals will be paid at hourly rates as
follows:

     J. David Krekeler, shareholder                 $384
     Kristin J. Sederholm, shareholder              $275
     John P. Driscoll, associate attorney           $225
     Associate Attorneys                     $175 - $260
     Abigail N. Haberkorn, paralegal                $100
     Other Paralegals                       $115 or less

In addition, the firm will charge Debtor for any other costs and
expenses incurred.

In the one-year period prior to the petition date, Debtor paid the
firm a total amount of $6,503.50 for attorney's fees and costs and
an additional $1,717 for the filing fee.

John Driscoll, Esq., an associate attorney at Krekeler Strother,
disclosed in court filings that the firm and its employees are
"disinterested persons" within the meaning of Section 101(14) of
the Bankruptcy Code.

The firm can be reached through:
   
     John P. Driscoll, Esq.
     Krekeler Strother, S.C.
     2901 West Beltline Hwy., Suite 301
     Madison, WI 53713
     Telephone: (608) 258-8555
     Facsimile: (608) 258-8299
     Email: Jdriscoll@ks-lawfirm.com

                 About River to Valley Initiatives

River to Valley Initiatives, Inc. filed a voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. W.D. Wis.
Case No. 20-12125) on August 17, 2020.  At the time of the filing,
Debtor had estimated assets of between $100,001 and $500,000 and
liabilities of between $500,001 and $1 million.  Judge Catherine J.
Furay oversees the case.  Krekeler Strother, S.C., led by John P.
Driscoll, Esq., is Debtor's legal counsel.


RLCH INC: Case Summary & 3 Unsecured Creditors
----------------------------------------------
Debtor: RLCH Inc.
        144-69 Barclay Avenue
        Flushing, NY 11355

Business Description: RLCH Inc. engages in activities related to
                      real estate.  The Debtor owns a real
                      property and building located at 144-69
                      Barclay Avenue, Flushing, NY 11355.

Chapter 11 Petition Date: August 24, 2020

Court: United States Bankruptcy Court
       Eastern District of New York

Case No.: 20-43052

Debtor's Counsel: Stephen B. Selbst, Esq.
                  Janice Goldberg, Esq.
                  George V. Utlik, Esq.
                  Rachel H. Ginzburg, Esq.
                  HERRICK, FEINSTEIN LLP
                  2 Park Avenue
                  New York, New York 10016
                  Tel: (212) 592-1400
                  Fax: (212) 592-1500
                  Email: sselbst@herrick.com
                         jgoldberg@herrick.com
                         gutlik@herrick.com
                         rginzburg@herrick.com

Debtor'
Chief
Restructuring
Officer:          Daniel Scouler
                  SCOULER KIRCHHEIN, LLC

Estimated Assets: $10 million to $50 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Lisa Lam, president.

A copy of the petition is available for free at PacerMonitor.com
at:

https://www.pacermonitor.com/view/WJ7UN7Y/RLCH_INC__nyebke-20-43052__0001.0.pdf?mcid=tGE4TAMA

List of Debtor's Three Unsecured Creditors:

   Entity                          Nature of Claim    Claim Amount
   ------                          ---------------    ------------
1. Manuel Roel                     Manuel Roel v.       $3,000,000
                                   Joe Hsu et al;
                                   Index No.
                                   709652/2017

2. TCJ Construction                Construction            $50,000
438 67th Street                      Company
Brooklyn, NY 11220

3. Marcus & Pollack LLP            Legal Services          Unknown
633 3rd Ave 9th Floor
New York, NY 10017


ROYAL CARRIBEAN: Moody's Lowers CFR to B1, Outlook Negative
-----------------------------------------------------------
Moody's Investors Service downgraded the ratings of Royal Caribbean
Cruises Ltd. including its Corporate Family Rating to B1 from Ba1,
Probability of Default Rating to B1-PD from Ba1-PD, senior secured
rating to Ba2 from Baa3, and senior unsecured rating to B2 from
Ba2. The company's Speculative Grade Liquidity rating of SGL-2
remains unchanged. The outlook is negative. This concludes the
review for downgrade that was initiated on July 14, 2020.

"The downgrade reflects Moody's expectation that Royal Caribbean's
metrics will remain weak over at least the next two years with
debt/EBITDA of above 6.5x and EBITA/interest expense below 3.0x,"
stated Pete Trombetta, Moody's lodging and cruise analyst. "The
downgrade also reflects its assumption that Royal Caribbean's
available capacity will be modest in the first half of 2021 as the
industry puts in place acceptable guidelines that satisfy the
requirements for the Centers for Disease Control and Prevention
(CDC) to lift its no sail order put in place in March," added
Trombetta. Royal Caribbean's liquidity, which includes cash
balances of about $4.2 billion at June 30, provides the company
sufficient runway to get through this period of unprecedented
earnings pressure.

The rapid spread of the coronavirus outbreak, deteriorating global
economic outlook, and high asset price volatility have created an
unprecedented credit shock across a range of sectors and regions.
Moody's regards the coronavirus outbreak as a social risk under its
ESG framework, given the substantial implications for public health
and safety. The action reflects the impact on Royal Caribbean from
the deterioration in credit quality it has triggered, given its
exposure to travel restrictions in the US, which has left it
vulnerable to shifts in market demand and sentiment in these
unprecedented operating conditions.

Downgrades:

Issuer: Royal Caribbean Cruises Ltd.

Probability of Default Rating, Downgraded to B1-PD from Ba1-PD

Corporate Family Rating, Downgraded to B1 from Ba1

Senior Secured Regular Bond/Debenture, Downgraded to Ba2 (LGD2)
from Baa3 (LGD2)

Senior Unsecured Regular Bond/Debenture, Downgraded to B2 (LGD4)
from Ba2 (LGD4)

Issuer: Silversea Cruise Finance Ltd.

Senior Secured Regular Bond/Debenture, Downgraded to Ba2 (LGD2)
from Baa3 (LGD2)

Outlook Actions:

Issuer: Royal Caribbean Cruises Ltd.

Outlook, Changed To Negative From Rating Under Review

Issuer: Silversea Cruise Finance Ltd.

Outlook, Changed To Negative From Rating Under Review

RATINGS RATIONALE

Royal Caribbean's credit profile is supported by its good liquidity
and solid market position as the second largest global ocean cruise
operator based upon capacity and revenue which acknowledges the
strength of its brands. Royal Caribbean is well diversified by
geography, brand, and market segment. In the short run, Royal
Caribbean's credit profile will be dominated by the length of time
that cruise operations continue to be highly disrupted and the
resulting impacts on the company's cash consumption and its
liquidity profile. However, over the long run, the value
proposition of a cruise vacation as well as a group of loyal cruise
customers supports a base level of demand once health safety
concerns have been effectively addressed. The normal ongoing credit
risks include the company's high leverage, the highly seasonal and
capital-intensive nature of cruise companies and the cruise
industry's exposure to economic and industry cycles, weather
incidents and geopolitical events. For the LTM period ended June
30, 2020, Royal Caribbean's debt/EBITDA has weakened to 12.5x and
EBITA/interest was 0.4x. Moody's expects these metrics to continue
to weaken over the next twelve months before beginning to recover
in the second half of 2021.

The negative outlook reflects Royal Caribbean's high leverage and
the uncertainty around the pace and level of recovery in demand
that will enable the company to de-lever to below 5.5x.

Royal Caribbean's liquidity is good. Moody's expects the company's
cash balances, which totaled about $4.2 billion at June 30, are
sufficient to cover the company's cash needs over the next 12 to 18
months. The company has entered into agreements to amend all of its
export credit facilities and certain of its non-export credit
facilities to waive compliance with its financial covenants through
the fourth quarter of 2021 and is only subject to a minimum
liquidity covenant of $500 million -- the minimum liquidity
requirement decreases to $350 million when the company raises
additional capital. The company's combined $3.5 billion revolver
commitments are fully utilized. The company's ability to access
alternate forms of liquidity are deemed to be modest in the current
operating environment.

FACTORS THAT COULD LEAD TO AN UPGRADE OR DOWNGRADE OF THE RATINGS

The ratings could be downgraded further in the near term if the
company's liquidity weakened in any way or if the recovery in
cruising activity is delayed beyond its base assumptions which
include a resumption of US cruising in the first half of 2021 with
capacity days reaching at least 65% of their 2019 levels and
occupancy reaching at least 70% by the second quarter with
continued improvement from there. The ratings could also be
downgraded if there are indications that the company is not on a
path to restoring leverage to a sustainable level. The outlook
could be revised to stable if the impacts from the spread of the
coronavirus stabilizes and cruise operations resume at a level that
enables the company to maintain debt/EBITDA below 5.5x. Ratings
could be upgraded if the company is able to maintain leverage below
4.5x with EBITA/interest expense of at least 3.0x.

Royal Caribbean (operating under the name Royal Caribbean Group) is
a global vacation company that operates four wholly-owned cruise
brands, including Royal Caribbean International, Celebrity Cruises,
Azamara and Silversea. The company's brands operate a combined 63
ships. Net revenue for fiscal 2019 was $8.7 billion.

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


RV RENTALS: Seeks to Hire Ting Wimberly as Accountant
-----------------------------------------------------
RV Rentals Seattle, Inc., seeks authority from the U.S. Bankruptcy
Court for the Western District of Washington to employ Ting
Wimberly CPA, PLLC, as accountant to the Debtor.

RV Rentals requires Ting Wimberly to assist in the preparation of
past due and current corporate state tax returns.

Ting Wimberly will be paid at the hourly rate of $65 to $180.

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

Lap Kwan, partner of Ting Wimberly CPA, 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.

Ting Wimberly can be reached at:

     Lap Kwan
     TING WIMBERLY CPA, PLLC
     PO Box 814
     Maple Valley, WA 98038
     Tel: (425) 495-4217
     E-mail: ivy@tingwimberlycpa.com

                     About RV Rentals Seattle

RV Rentals Seattle, Inc., filed a Chapter 11 bankruptcy petition
(Bankr. W.D. Wash. Case No. 20-10759) on March 9, 2020, disclosing
under $1 million in both assets and liabilities.  The Debtor is
represented by Marc S. Stern, Esq.


SCOTTS HOOK: Case Summary & 16 Unsecured Creditors
--------------------------------------------------
Debtor: Scotts Hook & Cleaver, Inc.
          DBA Pease Packaging
        8713 South 38th Street
        Scotts, MI 49088

Business Description: Scotts Hook & Cleaver, Inc. is in the
                      business of slaughtering cattle and other
                      meat animals and processing the carcasses
                      for sale.

Chapter 11 Petition Date: August 25, 2020

Court: United States Bankruptcy Court
       Western District of Michigan

Case No.: 20-02748

Judge: Hon. John T. Gregg

Debtor's Counsel: Kerry Hettinger, Esq.
                  KERRY HETTINGER PLC
                  4341 South Westnedge Avenue
                  Suite 1200
                  Kalamazoo, MI 49008
                  Tel: 269-344-0700
                  Email: khett57@hotmail.com

Total Assets: $868,651

Total Liabilities: $2,292,164

The petition was signed by Robert Gibson, president.

A copy of the petition containing, among other items, a list of the
Debtor's 16 unsecured creditors is available for free  at
PacerMonitor.com at:

https://www.pacermonitor.com/view/PUM5DHY/Scotts_Hook__Cleaver_Inc__miwbke-20-02748__0001.0.pdf?mcid=tGE4TAMA


SHENGSHI ELEVATOR: Involuntary Chapter 11 Case Summary
------------------------------------------------------
Alleged Debtor:       Shengshi Elevator International Holding
                      Group Inc.
                      No. 154, Shengbo Industrial Park
                      Yousong Road, Longhua Street
                      Longhua District, ShenZhen, China

Involuntary Chapter 11
Petition Date:        August 24, 2020

Court:                United States Bankruptcy Court
                      District of Nevada

Case No.:             20-14149

Name of Petitioner:   DL Acquisitions Inc.
                      1712 Pioneer Avenue, Suite 115
                      Cheyenne, WY 82001

Nature of
Petitioner's Claim:   Judgment

Petitioner's
Claim Amount:         $53,679

Petitioner's Counsel: Samuel A. Schwartz, Esq.
                      SCHWARTZ LAW, PLLC
                      601 East Bridger Avenue
                      Las Vegas, NV 89101
                      Tel: (702) 385-5544
                      E-mail: saschwartz@nvfirm.com

A full-text copy of the Involuntary Petition is available for free
at PacerMonitor.com at:

https://www.pacermonitor.com/view/4B7L7BA/SHENGSHI_ELEVATOR_INTERNATIONAL__nvbke-20-14149__0001.0.pdf?mcid=tGE4TAMA


SLIM DOLLAR: Case Summary & 3 Unsecured Creditors
-------------------------------------------------
Debtor: Slim Dollar Realty Associates, LLC
        373 South Willow Street
        PMB 217
        Manchester, NH 03103

Business Description: Slim Dollar Realty Associates, LLC is a
                      Single Asset Real Estate (as defined in 11
                      U.S.C. Section 101(51B)), whose principal
                      assets are located at 19 Woodhill Hooksett
                      Road Bow, NH 03304.

Chapter 11 Petition Date: August 24, 2020

Court: United States Bankruptcy Court
       District of New Hampshire

Case No.: 20-10761

Debtor's Counsel: Eleanor Wm. Dahar, Esq.
                  VICTOR W. DAHAR PROFESSIONAL ASSOCIATION
                  20 Merrimack Street
                  Manchester, NH 03101
                  Tel: (603) 622-6595
                  Email: vdaharpa@att.net

Estimated Assets: $500,000 to $1 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Charles R. Sargent, Jr., manager.

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

https://www.pacermonitor.com/view/M5CZ2JQ/Slim_Dollar_Realty_Associates__nhbke-20-10761__0001.0.pdf?mcid=tGE4TAMA


STEIN MART: Seeks to Hire Clear Thinking as Financial Advisor
-------------------------------------------------------------
Stein Mart, Inc., and its debtor-affiliates seek authority from the
U.S. Bankruptcy Court for the Middle District of Florida to employ
Clear Thinking Group LLC, as financial advisor to the Debtors.

Stein Mart requires Clear Thinking to:

   a. assist the Debtors with development of its rolling 13-week
      cash receipts and disbursements forecasting tool designed
      to provide on-time information related to the Debtors'
      liquidity;

   b. assist the Debtors with development and implementation of
      cash management strategies, tactics and processes;

   c. assist the Debtors to identify and implement both short-
      term and long-term liquidity generating initiatives;

   d. assist the Debtors with development of its revised business
      plan, and such other related forecasts as may be required
      by the bank lenders in connection with negotiations or by
      the Debtors for other corporate purposes;

   e. assist the Debtors in negotiating and implementing
      restructuring initiatives and evaluate strategic
      alternatives;

   f. assist the Debtors with contingency planning and bankruptcy
      preparation;

   g. assist the Debtors in other business and financial aspects
      of a Chapter 11 proceeding, including, but not limited to,
      development of a Disclosure Statement and Plan of
      Reorganization;

   h. assist with the preparation of the statement of affairs,
      schedules and other regular reports required by the Court
      as well as providing assistance in such areas as testimony
      before the Court on matters that are within CTG's areas of
      expertise;

   i. assist, as requested, in analyzing preferences and other
      avoidance actions;

   j. manage the claims and claims reconciliation processes;

   k. assist the Debtors with such other matters as may be
      requested that fall within the Frim's expertise and that
      are mutually agreeable.

Clear Thinking will be paid at these hourly rates:

     Partner                     $600
     Managing Director           $500
     Manager                     $400
     Consultant                  $300
     Analyst                     $200

Clear Thinking received unapplied advance payments from the Debtors
in the amount of $150,000. During the 90-day period prior to the
Petition Date, the Debtors paid Clear Thinking $326,602.20 in
aggregate for professional services performed and expenses
incurred, including $100,000 of the Retainer.

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

Patrick Diercks, partner of Clear Thinking Group 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.

Clear Thinking can be reached at:

     Patrick Diercks
     CLEAR THINKING GROUP LLC
     401 Towne Centre Drive
     Hillsborough, NJ 08844
     Tel: (908) 431-2121

                       About Stein Mart

Stein Mart, Inc. (NASDAQ: SMRT) -- http://www.SteinMart.com/-- is
a national specialty omni off-price retailer offering designer and
name-brand fashion apparel, home decor, accessories and shoes at
everyday discount prices. Stein Mart provides real value that
customers love every day. The company operates 281 stores across 30
states.

Stein Mart Inc. and its affiliates sought protection under Chapter
11 of the Bankruptcy Code (Bankr. M.D. Fla. Case Nos. 20-02387 to
20-02389) on Aug. 12, 2020.  As of May 2, 2020, the Debtors had
total assets of $757.6 million and total liabilities of $791.2
million.  Judge Jerry A. Funk oversees the cases.  The Debtors have
tapped Foley & Lardner LLP as their legal counsel, Clear Thinking
Group LLC as financial advisor, and Stretto as claims and noticing
agent.


STEIN MART: Seeks to Hire Fisher Tousey as Conflict Counsel
-----------------------------------------------------------
Stein Mart, Inc., and its debtor-affiliates, seek authority from
the U.S. Bankruptcy Court for the Middle District of Florida to
employ Fisher Tousey Leas & Ball, Attorneys at Law, as conflict
counsel to the Debtors.

Stein Mart requires Fisher Tousey to provide legal advice regarding
matters potentially adverse to Wells Fargo Bank NA, Jay Stein, and
Regency Centers. The Firm will also review the Debtors' loan
documents with Wells Fargo, and provide legal advice regarding the
extent, priority, and enforceability of Wells Fargo's liens and
potential claims, defenses, and causes of action against Wells
Fargo arising from the loan documents.

Fisher Tousey will be paid at the hourly rate of $460. The Firm
holds a retainer in the amount of $40,000.

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

W. Hamilton Traylor, partner of Fisher Tousey Leas & Ball,
Attorneys at Law, assured the Court that the firm is a
"disinterested person" as the term is defined in Section 101(14) of
the Bankruptcy Code and does not represent any interest adverse to
the Debtors and their estates.

Fisher Tousey can be reached at:

     W. Hamilton Traylor, Esq.
     FISHER TOUSEY LEAS & BALL,
     ATTORNEYS AT LAW
     501 Riverside Avenue Suite 600
     Jacksonville, FL 32202
     Tel: (904) 356-2600
     Fax: (904) 355-0233

                       About Stein Mart

Stein Mart, Inc. (NASDAQ: SMRT) -- http://www.SteinMart.com/-- is
a national specialty omni off-price retailer offering designer and
name-brand fashion apparel, home decor, accessories and shoes at
everyday discount prices. Stein Mart provides real value that
customers love every day. The company operates 281 stores across 30
states.

Stein Mart Inc. and its affiliates sought protection under Chapter
11 of the Bankruptcy Code (Bankr. M.D. Fla. Case Nos. 20-02387 to
20-02389) on Aug. 12, 2020.  As of May 2, 2020, the Debtors had
total assets of $757.6 million and total liabilities of $791.2
million.  Judge Jerry A. Funk oversees the cases.  The Debtors have
tapped Foley & Lardner LLP as their legal counsel, Clear Thinking
Group LLC as financial advisor, and Stretto as claims and noticing
agent.


STEIN MART: Seeks to Hire Ordinary Course Professionals
-------------------------------------------------------
Stein Mart, Inc., and its debtor-affiliates, seek authority from
the U.S. Bankruptcy Court for the Middle District of Florida to
employ ordinary course professionals.

Stein Mart hires the following ordinary course professionals:

      Name                      Services Provided

   DLA Piper LLP (US)                  Legal
   Hirschfeld Kraemer LP               Legal
   Baker & Hostetler LLP               Legal
   Abel Bean Law P.A.                  Legal
   Smith Gambrell & Russell LLP        Legal
   Bradley Arant Boult Cummings LLP    Legal
   Holland & Knight LLP                Legal
   Jackson Lewis P.C.                  Legal
   Constantine Cannon                  Legal
   Lockton Companies                 Insurance
   Deloitte Tax LLP                     Tax
   Ernst & Young US LLP          Accounting/Consulting
   Peggy Israel                    Legal/Real Estate
   SJ Rothschild LLC               Legal/Real Estate
   KPMG LLP                       Accounting/Audit/Tax

The ordinary course professionals will be paid based upon its
normal and usual hourly billing rates. The firm will also be
reimbursed for reasonable out-of-pocket expenses incurred.

To the best o the Debtors' knowledge that the firms are 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.

                       About Stein Mart

Stein Mart, Inc. (NASDAQ: SMRT) -- http://www.SteinMart.com/-- is
a national specialty omni off-price retailer offering designer and
name-brand fashion apparel, home decor, accessories and shoes at
everyday discount prices. Stein Mart provides real value that
customers love every day. The company operates 281 stores across 30
states.

Stein Mart Inc. and its affiliates sought protection under Chapter
11 of the Bankruptcy Code (Bankr. M.D. Fla. Case Nos. 20-02387 to
20-02389) on Aug. 12, 2020.  As of May 2, 2020, the Debtors had
total assets of $757.6 million and total liabilities of $791.2
million.  Judge Jerry A. Funk oversees the cases.  The Debtors have
tapped Foley & Lardner LLP as their legal counsel, Clear Thinking
Group LLC as financial advisor, and Stretto as claims and noticing
agent.


STEIN MART: Seeks to Hire Stretto as Claims and Noticing Agent
--------------------------------------------------------------
Stein Mart, Inc., and its debtor-affiliates, seek authority from
the U.S. Bankruptcy Court for the Middle District of Florida to
employ Stretto, as claims and noticing agent to the Debtors.

Stein Mart requires Stretto to:

   a. prepare and serve required notices and documents in these
      chapter 11 cases in accordance with the Bankruptcy Code and
      the Bankruptcy Rules in the form and manner directed by the
      Debtors and/or the Court, including, if applicable, (i)
      notice of the commencement of the cases and the initial
      meeting of creditors under section 341(a) of the Bankruptcy
      Code, (ii) notice of any claims bar date, (iii) notices of
      transfers of claims, (iv) notices of objections to claims
      and objections to transfers of claims, (v) notices of any
      hearings on a disclosure statement and confirmation of the
      Debtors' chapter 11 plan, including under Bankruptcy Rule
      3017(d), (vi) notice of the effective date of any plan,
      (vii) notices of hearings on motions filed by the Debtors
      and (vii) all other notices, orders, pleadings,
      publications, and other documents as the Debtors and/or the
      Court may deem necessary or appropriate for an orderly
      administration of the chapter 11 cases;

   b. prepare and file or cause to be filed with the Clerk an
      affidavit or certificate of service for all notices,
      motions, orders, other pleadings, or documents served
      within seven business days of service that includes
      (i) either a copy of the notice served or the docket
      number(s) and title(s) of the pleading(s) served, (ii) a
      list of persons to whom it was mailed (in alphabetical
      order) with their addresses, (iii) the manner of service,
      and (iv) the date served;

   c. assist with the preparation of the Debtors' schedules of
      assets and liabilities and statements of financial affairs
      (collectively, the "Schedules") and gathering data in
      conjunction therewith;

   d. maintain an official copy of the Debtors' Schedules listing
      the Debtors' known creditors and the amounts owed thereto;

   e. maintain (i) a list of all potential creditors, equity
      holders, and other parties in interest, and (ii) a "core"
      mailing list consisting of all parties described in
      Bankruptcy Rule 2002 and those parties that have filed a
      notice of appearance pursuant to Bankruptcy Rule 9010;

   f. furnish a notice to all potential creditors of the last
      date for filing proofs of claim and a form for filing a
      proof of claim, after such notice and form are approved by
      the Court, and notifying said potential creditors of the
      existence, amount and classification of their respective
      claims as set forth in the Schedules, which may be effected
      by inclusion of such information (or the lack thereof, in
      cases where the Schedules indicate no debt due to the
      subject party) on a customized proof of claim form provided
      to potential creditors;

   g. maintain a post office box or address for the purpose of
      receiving claims and returned mail, and processing all mail
      received;

   h. process all proofs of claim received, including those
      received by the Clerk's office, and checking said
      processing for accuracy, and maintaining the original
      proofs of claim in a secure area;

   i. maintain the official claims register for each Debtor (the
      "Claims Registers") on behalf of the Clerk and upon the
      Clerk's request, providing the Clerk with certified,
      duplicate unofficial Claims Registers; and specifying in
      the Claims Registers the following information for each
      claim docketed: (i) the claim number assigned; (ii) the
      date received; (iii) the name and address of the claimant
      and agent, if applicable, who filed the claim; (iv) the
      amount asserted; (v) the asserted classification(s) of the
      claim (e.g., secured, unsecured, priority, etc.); (vi) the
      applicable Debtor; and (vii) any disposition of the claim;

   j. implement necessary security measures to ensure the
      completeness and integrity of the Claims Registers and the
      safekeeping of the original claims;

   k. record all transfers of claims and providing any notices of
      such transfers as required by Bankruptcy Rule 3001(e);

   l. maintain an electronic platform for purposes of filing
      proofs of claim;

   m. provide public access to the Claims Registers, if any,
      including complete proofs of claim with attachments, if
      any, without charge;

   n. ipon completion of the docketing process for all claims
      received to date for each case, turn over to the Clerk
      copies of the claims register for the Clerk's review (upon
      the Clerk's request);

   o. upon completion of the docketing process for all claims
      received to date for each case, turning over to the Clerk
      copies of the Claims Registers for the Clerk's review (upon
      the Clerk's request);

   p. monitor the Court's docket for all notices of appearance,
      address changes, and claims-related pleadings and orders
      filed, and make necessary notations on and/or changes to
      the Claims Registers and any service or mailing lists,
      including to identify and eliminate duplicative names and
      addresses from such lists;

   q. assist in the dissemination of information to the public
      and responding to requests for administrative information
      regarding the cases, as directed by the Debtors and/or the
      Court, including through the use of a case website and/or
      call center;

   r. thirty days prior to the close of these cases, to the
      extent practicable, requesting that the Debtors submit to
      the Court a proposed order dismissing Stretto and
      terminating Stretto's services upon completion of its
      duties and responsibilities and upon the closing of these
      cases;

   s. within seven days' notice to Stretto of entry of an order
      closing the chapter 11 cases, providing to the Court the
      final version of the Claims Registers as of the date
      immediately before the close of the cases;

   t. at the close of these chapter 11 cases, boxing and
      transporting all original documents, in proper format, as
      provided by the Clerk's office, to (i) the Federal Archives
      Record Administration, located at 5780 Jonesboro Road,
      Morrow, Georgia 30260 or (ii) any other location requested
      by the Clerk's office;

   u. assist with, among other things, solicitation, balloting
      and tabulation of votes, and prepare any related reports,
      as required in support of confirmation of a chapter 11
      plan, and in connection with such services, processing
      requests for documents from parties in interest, including,
      if applicable, brokerage firms, bank back-offices and
      institutional holders;

   v. prepare an official ballot certification and, if necessary,
      testifying in support of the ballot tabulation results;

   w. manage and coordinate any distributions pursuant to a
      chapter 11 plan; and

   x. provide such other claims processing, noticing, plan
      solicitation and related administrative services as may be
      requested from time to time by the Debtors.

Stretto will be paid at these hourly rates:

     Director of Solicitation                  $210
     Solicitation Associate                    $190
     COO and Executive VP                    No charge
     Director                                $175-$210
     Associate/Senior Associate               $65-$165
     Analyst                                  $30-$50

Stretto will be paid a retainer in the amount of $35,000.

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

Sheryl Betance, managing director of corporate restructuring 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:

     Sheryl Betance
     STRETTO
     410 Exchange, Ste. 100
     Irvine, CA 92602
     Tel: (714) 716-1872
     E-mail: sheryl.betance@stretto.com

                       About Stein Mart

Stein Mart, Inc. (NASDAQ: SMRT) -- http://www.SteinMart.com/-- is
a national specialty omni off-price retailer offering designer and
name-brand fashion apparel, home decor, accessories and shoes at
everyday discount prices. Stein Mart provides real value that
customers love every day. The company operates 281 stores across 30
states.

Stein Mart Inc. and its affiliates sought protection under Chapter
11 of the Bankruptcy Code (Bankr. M.D. Fla. Case Nos. 20-02387 to
20-02389) on Aug. 12, 2020.  As of May 2, 2020, the Debtors had
total assets of $757.6 million and total liabilities of $791.2
million.  Judge Jerry A. Funk oversees the cases.  The Debtors have
tapped Foley & Lardner LLP as their legal counsel, Clear Thinking
Group LLC as financial advisor, and Stretto as claims and noticing
agent.


TEREX CORP: Moody's Cuts Rating on Unsec. Notes to B3, Outlook Neg.
-------------------------------------------------------------------
Moody's Investors Service affirmed Terex Corporation's corporate
family rating ("CFR") at B1, probability of default rating at
B1-PD, and senior secured rating at Ba2, downgraded the senior
unsecured notes to B3 from B2, and upgraded the company's
speculative grade liquidity rating to SGL-2 from SGL-3. Moody's is
also withdrawing the debt rating and outlook at Terex International
Financial Services Co. The multicurrency senior secured bank credit
facility that was at this entity has been assigned a Ba2 at Terex
Corporation. The rating outlook has been changed to negative.

The change to a negative outlook considers the particularly
challenging market conditions for Terex's products and services
which is likely to be weak for some time, partially mitigated by
the actions the company has taken to reduce its cost structure and
improve liquidity. The senior unsecured rating was lowered to B3 as
Moody's removed the override in the loss given default analysis
based on the company's liability structure and that if debt is
added, the debt would likely be secured, thereby lowering the
recovery prospects of the senior unsecured claims.

RATINGS RATIONALE

"Terex's financial leverage as of June 30, 2020 doubled since the
beginning of the year, increasing to 6.6 times taking into account
standard adjustments by Moody's. Debt-to-EBITDA is likely to weaken
and may even exceed 10 times at year end 2020 before improving
thereafter," said Moody's Vice President and lead analyst for
Terex, Brian Silver.

Although Moody's does not anticipate a rapid snap-back in demand
for Terex's specialized equipment, Terex's liquidity will be
supported by over $1 billion of cash and revolver availability.
Further, the expected replacement cycle for aerial work platforms
(a core Terex product) will accelerate demand commencing in the
back half of 2021 and help drive deleveraging.

Terex's B1 rating reflects the company's exposure to cyclical
end-markets, which already demonstrated slowing demand and has been
further exacerbated by the pandemic, resulting in significantly
reduced demand for Terex's Aerial Work Platforms ("AWP") and
Materials Processing ("MP") products. Terex generates low margins
in AWP that Moody's expects will persist for the foreseeable
future. Cash flow may be susceptible to very large working capital
swings or inflationary pressure on input costs. Further, Terex has
significant manufacturing exposure in Northern Ireland in its MP
unit, which could be exposed to uncertainty over Brexit.

However, Terex benefits from having well established brands and
solid market position, including its namesake Terex, as well as
Genie, Powerscreen, and Fuchs among others. Terex also has good
scale with $3.4 billion of revenue over the last twelve months,
healthy customer concentration and good geographic diversification
with a significant portion of its revenue generated outside of
North America. Moody's expects that the company will manage
inventories by aggressively keeping production in line with demand.
In addition, the AWP replacement cycle could begin as soon as 2021,
which could help spur growth. The ratings consider the company's
good liquidity, and the steps management took to improve liquidity
to position the company to manage through the weak recessionary
conditions.

The SGL-2 speculative grade liquidity rating reflects good
liquidity because of a healthy amount of cash and access to
external liquidity. Terex had $426 million of cash at June 30,
2020, and Moody's expects the company to generate more than $50
million of free cash flow in 2020. Funds from operations will
decline as a result of lower earnings, but working capital will
benefit from the selling down of inventories as production levels
remain curtailed.

Moody's believes that Terex has limited social risk, other than the
operational challenges in staffing its production facilities.
However, the company does have some environmental risk, and similar
to other heavy manufacturers, generates hazardous and non-hazardous
waste in the normal course operations and is subject to numerous
environmental laws and regulations. Moody's also believes that
Terex has limited governance risk, as the company is publicly
traded and adheres to typical listing standards and has a
well-defined board structure.

The secured rating of Ba2 takes into account the priority of claim
the secured holders have with their first lien position, as well as
the relative number of unsecured claims which are in a first loss
position.

The negative outlook reflects Moody's expectation that Terex will
continue to encounter significant topline weakness over the several
quarters as end-market demand slows, but liquidity will be good
supported by solid cash and access to an undrawn $600 million
revolver. The company is also expected to be able to deleverage
quite rapidly when end market demand improves.

FACTORS THAT COULD LEAD TO AN UPGRADE OR DOWNGRADE OF THE RATINGS

The ratings could be downgraded if debt-to-EBITDA is expected to be
sustained above 7 times or forward free cash flow is likely to turn
negative. Also, with a more aggressive financial policy with an
increased focus on acquisitions or shareholder returns, or a
material deterioration in liquidity, the ratings could be
downgraded. Although not anticipated in the near-term, the ratings
could be upgraded if debt-to-EBITDA is sustained below 3.5 times,
free cash flow-to-debt is sustained above 5%, and the company can
improve and sustain materially higher margins at AWP, in
particular, and MP.

Affirmations:

Issuer: Terex Corporation

Corporate Family Rating, Affirmed B1

Probability of Default Rating, Affirmed B1-PD

Senior Secured Bank Credit Facility, Affirmed Ba2 (LGD2)

Downgrades:

Issuer: Terex Corporation

Senior Unsecured Regular Bond/Debenture, Downgraded to B3 (LGD5)
from B2 (LGD5)

Upgrades:

Issuer: Terex Corporation

Speculative Grade Liquidity Rating, Upgraded to SGL-2 from SGL-3

Assignments:

Issuer: Terex Corporation

Senior Secured Bank Credit Facility, Assigned Ba2 (LGD2)

Withdrawals:

Issuer: Terex International Financial Services Co.

Senior Secured Bank Credit Facility, Withdrawn, previously rated
Ba2 (LGD2)

Outlook Actions:

Issuer: Terex Corporation

Outlook, Changed to Negative from Stable

Issuer: Terex International Financial Services Co.

Outlook, Changed to Rating Withdrawn from Stable

The principal methodology used in these ratings was Manufacturing
Methodology published in March 2020.

Headquartered in Westport, CT, Terex Corporation (NYSE: TEX) is a
global manufacturer of lifting and material processing products and
services. The company reports in two business segments: Aerial Work
Platforms (AWP) and Materials Processing (MP). Terex delivers
lifecycle solutions to a broad range of industries and offers
financial products and services to assist in the acquisition of
Terex equipment through Terex Financial Services. Terex generated
revenue of about $4.5 billion for the twelve months ended June 30,
2020.


TNT CRANE: Case Summary & 30 Largest Unsecured Creditors
--------------------------------------------------------
Lead Debtor: TNT Crane & Rigging, Inc.
             925 S. Loop West
             Houston, TX 77054


Business Description:     The Debtors and their non-debtor
                          affiliates provide operated and
                          maintained (O&M) crane services and
                          comprehensive lifting services.  As a
                          provider of O&M services, the Debtors
                          offer their customers with highly-
                          skilled operators, technical expertise
                          and project engineering and design in
                          connection with their equipment rentals.
                          The Debtors control more than 700
                          cranes, and offer several crane types
                          to meet their customers' diverse needs,
                          including truck cranes, all-terrain
                          cranes, rough-terrain cranes, tower
                          cranes, and crawler cranes.  Visit
                          www.tntcrane.com for more information.

Chapter 11 Petition Date: August 23, 2020

Court:                    United States Bankruptcy Court
                          District of Delaware

Six affiliates that concurrently filed voluntary petitions for
relief under Chapter 11 of the Bankruptcy Code:

    Debtor                                        Case No.
    ------                                        --------
    TNT Crane & Rigging, Inc. (Lead Debtor)       20-11982
    North American Lifting Holdings, Inc.         20-11981
    FR TNT Holding LLC                            20-11983
    FR TNT Holdings II Corp                       20-11984
    Southway Crane & Rigging, LLC                 20-11985
    Southway Crane & Rigging Columbia, LLC        20-11986

Debtors'
General
Bankruptcy
Counsel:                  Elisha D. Graff, Esq.
                          Kathrine A. McLendon, Esq.
                          David R. Zylberberg, Esq.
                          Cristina W. Liebolt, Esq.
                          SIMPSON THACHER & BARTLETT LLP
                          425 Lexington Avenue
                          New York, New York 10017
                          Tel: (212) 455-2000
                          Fax: (212) 455-2502
                          Email: egraff@stblaw.com
                                 kmclendon@stblaw.com
                                 david.zylberberg@stblaw.com
                                 cristina.liebolt@stblaw.com


Debtors'
Delaware
Bankruptcy
Counsel:                  Edmon L. Morton, Esq.
                          Sean M. Beach, Esq.
                          Allison S. Mielke, Esq.
                          YOUNG CONAWAY STARGATT & TAYLOR, LLP
                          Rodney Square
                          1000 North King Street
                          Wilmington, Delaware 19801
                          Tel: (302) 571-6600
                          Fax: (302) 571-1253
                          Email: emorton@ycst.com
                                 sbeach@ycst.com
                                 amielke@ycst.com

Debtors'
Restructuring
Advisor:                  MILLER BUCKFIRE & CO., LLC

Debtors'
Consultant:               FTI CONSULTING, INC.




Debtors'
Claims &
Noticing
Agent and
Administrative
Advisor:                  PRIME CLERK LLC
                  https://cases.primeclerk.com/TNTCrane/Home-Index

Estimated Assets
(on a consolidated basis): $500 million to $1 billion

Estimated Liabilities
(on a consolidated basis): $500 million to $1 billion

The petitions were signed by Michael Appling, Jr., chief executive
officer.

A full-text copy of TNT Crane's petition is available for free at
PacerMonitor.com at:

https://www.pacermonitor.com/view/ORJRUGA/TNT_Crane__Rigging_Inc__debke-20-11982__0001.0.pdf?mcid=tGE4TAMA

Consolidated List of Debtors' 30 Largest Unsecured Creditors:

   Entity                          Nature of Claim    Claim Amount
   ------                          ---------------    ------------
1. IPFS Corporation                   Insurance           $640,961
1055 Broadway, 11th Floor
Kansas City, MO 64105
Tel: 877-674-3076

2. SG Equipment Finance USA Corp.        RPO              $475,000
Attn: Eileen Goh
480 Washington Blvd, 24th Floor
Jersey City, NJ 7310
Email: us‐sgef‐account‐inquiry@socgen.com

3. Anderson Machinery Company            RPO              $444,702
P.O. Box 4806
Corpus, Christi, TX 78469-4806
Email: cmitchell@amcotx.com

4. Ernst & Young US LLP               AP Trade            $304,416
         
200 Plaza Drive Suite 2222
Secaucus, NJ 07094
Tel: 713-750-1500

5. Stonebriar Commercial Finance         RPO              $279,983
PO Box 874052
Kansas City, MO 64187-4052
Email: billing@stonebriarcf.com

6. Nations Builders Insurance        Insurance            $184,495
Services, Inc.
2859 Paces Ferry Road
Atlanta, GA 30339
Tel: dsperry@nbis.com

7. Encina Equipment                     RPO               $143,917
James Giaquinto
83 Wooster Heights Road, Suite 125
Danbury, CT 06810
Tel: 475-289-7805
Email: jgiaquinto@encinacapital.com

8. De Lage Landen                       RPO               $124,461
P.O. Box 41602
Philadelphia, PA 19101-1602
Tel: 800-736-0220

9. Landstar Inway Inc.               AP Trade             $121,718
12793 Collections Center Drive
Chicago, IL 60693
Tel: 800-872-9400

10. ACME Truck Line Inc.             AP Trade             $113,900
MSC-410683
P.O. Box 415000
Nashville, TN 37241
Tel: 504-368-2510

11. JAM Distributing Co              AP Trade              $97,340
P.O. Box 201978
Dallas, TX 75320-1978
Tel: 409-832-8502

12. Acciona Windpower North AME      Customer              $83,500
155 Fawcett Drive
West Branch, IA 52358

13. Littler Medelson PC              AP Trade              $77,975
PO Box 207137
Dallas, TX 75320-7137
Tel: 800-264-1031

14. Exact Crane & Equipment Corp.       RPO                $65,700
Louisa Kelly
28985 Ambina Drive
Solon, OH 44139
Email: lukelly@exactcrane.com

15. Jaguar Fueling Services LLC      AP Trade              $65,336
PO Box 4356 Dept 409
Houston, TX 77210-4356
Tel: 844-524-3835

16. Lift Source Machinery               RPO                $64,081
Justin Lepoten
109 N Post Oak Ln Ste 400
Houston, TX 77024
Email: justin@lsmcrane.com

17. Mazzella Lifting Companies       AP Trade              $63,783
PO Box 637435
Cincinnati, OH 4263
Tel: 440-239-7000

18. Utility Trailer Sales            AP Trade              $63,067
Southeast Texas Inc.
PO Box 24399
Houston, TX 77229
Tel: 713-674-8000

19. Verizon Wireless Services LLC    Utilities             $53,675
P.O. Box 660108
Dallas, TX 75266
Tel: 800-922-0204

20. Bridgestone Americas Tire        AP Trade              $51,863
Operations LLC
PO Box 730026
Dallas, TX 75373-0026
Tel: 615-937-3434

21. Liebherr Cranes Inc.             AP Trade              $50,788
PO Box 603928
Charlotte, NC 28260-3928
Tel: 757-245-5251

22. Elite Piping and Civil Ltd.      Customer              $50,418
Attn: Accts Payable
225 S. 16th Street
La Porte, TX 77571

23. Xtra Lease                       AP Trade              $50,221
PO Box 219562
Kansas City, MO 64121-9562
Email: naelwin@xtra.com

24. Terex Global GMBH                  RPO                 $50,042
62352 Collections Center Dr.
Chicago, IL 606393
Email: JEANNA@HMS1.NET

25. Motiva Enterprises LLC           Customer              $46,319
Port Arthur Refinery-Services
PO Box 4679
Houston, TX 77210-4679

26. Precision Transmission Inc.      AP Trade              $43,957
159 Discovery Drive
Colmar, PA 18915

27. Iland Internet Solutions         AP Trade              $43,383
Corporation
125 N Loop W 8th Floor
Houston, TX 77008

28. Deutsche Leasing USA Inc.          RPO                 $36,662
190 South Lasalle Street
Suite 2150
Chicago, IL 60603
Tel: 312-345-0690

29. Allegiance Financial Group Inc.    RPO                 $36,615
Lindsey Freund
PO Box 8490
Carol Stream, IL 60197-8490
Email: lindsey.freund@AFG2000.com

30. H E Equipment Services Inc.     AP Trade               $33,917
P.O. Box 849850
Dallas, TX 75284-9850
Tel: 800-400-7016


TOTAL OILFIELD: Hires Carrillo Law as Special Counsel
-----------------------------------------------------
Total Oilfield Solutions, LLC, seeks authority from the U.S.
Bankruptcy Court for the District of New Mexico to employ Carrillo
Law Firm, P.C., as special counsel to the Debtor.

The Adversary Proceeding, Adversary Case No. 20-01040 (the
"Adversary Proceeding") was initiated upon the filing of the Notice
of Removal to the United States Bankruptcy Court on July 6, 2020
(the "Notice") by Dennis C. Randall Holman, a Defendant in the
state court case.

Total Oilfield requires Carrillo Law to:

   a. represent and render legal advice to the Debtor regarding
      litigation of the Adversary Proceeding including, without
      limitation, the representation of the Debtor at trial, any
      settlement discussions, alternative dispute resolutions,
      evidentiary hearings, status conferences, and all other
      hearings before the Court;

   b. prepare on behalf of the Debtor necessary petitions,
      complaints, answers, motions, applications, orders,
      reports, discovery requests and responses, and any other
      legal paper necessary in the Adversary Proceeding;

   c. assist Debtor is taking actions required to resolve the
      Adversary Proceeding;

   d. perform any other legal services to the Debtor necessary
      and appropriate to resolve the Adversary Proceeding.

Carrillo Law will be paid at these hourly rates:

     Raul A. Carrillo, Jr.            $325
     Steven E. Jones                  $275
     Paralegals                       $75

Carrillo Law has been paid the amount of $5,887.66 to replenish
existing the pre-petition retainer, which the Court is requested to
approve.

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

Raul A. Carrillo, Jr., partner of Carrillo Law Firm, P.C., 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.

Carrillo Law can be reached at:

     1001 E. Lohman Avenue
     Las Cruces, NM, 88001
     Tel: (575) 647-3200
     Fax: (575) 647-1463

                 About Total Oilfield Solutions

Total Oilfield Solutions, LLC, a Carlsbad, N.M.-based provider of
support activities for the mining industry, filed its voluntary
petition under Chapter 11 of the Bankruptcy Code (Bankr. D.N.M.
Case No. 20-11198) on June 15, 2020.  At the time of filing, Debtor
disclosed assets of $1 million to $10 million and estimated
liabilities of $100,000 to $500,000.  Judge Robert H. Jacobvitz
oversees the case.  The Debtor is represented by Giddens & Gatton
Law, P.C.


US FOODS: Moody's Alters Outlook on B2 CFR to Stable
----------------------------------------------------
Moody's Investors Service changed its ratings outlook for US Foods,
Inc. to stable from negative. Concurrently, Moody's affirmed the
company's B2 corporate family rating (CFR), B2-PD probability of
default rating (PDR), B3 senior secured bank facility and notes
ratings, and Caa1 senior unsecured notes rating. The speculative
grade liquidity rating remains SGL-2.

The change in outlook to stable from negative reflects USF's better
than expected operating results and liquidity in Q2 2020, and
Moody's projections for good liquidity and gradual earnings
recovery over the next 12-18 months.

The affirmation of the CFR, PDR, secured and unsecured debt ratings
reflects Moody's expectations for improvement in credit metrics
over the next 12-18 months but significant uncertainty with regard
to the trajectory of recovery, as well as the integration risk
associated with recent acquisitions.

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

Corporate family rating, affirmed B2

Probability of default rating, affirmed B2-PD

Senior secured bank credit facility, affirmed B3 (LGD4)

Senior secured regular bond/debenture, affirmed B3 (LGD4)

Senior unsecured regular bond/debenture, affirmed Caa1 (LGD6)

Outlook, changed to stable from negative

RATINGS RATIONALE

The B2 corporate family rating reflects governance considerations,
including USF's aggressive acquisition strategy, highlighted by its
recent debt-financed acquisitions of SGA's Food Group of Companies
and Smart Foodservice, as well as the increased involvement of
private equity including board representation. Although the
contraction of demand related to COVID-19 has started to reverse,
USF is exposed to the hospitality, education and independent
restaurant sectors, which are at risk of a protracted period of
reduced demand. Moody's base case reflects a gradual but steady
recovery, which together with revolver repayment would reduce
leverage towards 5.75 times in 2021 from 11 times as of Q2 2020
(Moody's-adjusted).

The rating is supported by USF's scale and market position as one
of the leading players in US foodservice. In addition, the rating
benefits from the company's good liquidity, including solid cash
balances and good availability under the $1.990 billion asset-based
revolver, which will support operations despite an expected
reduction in operating cash flow in the second half of the year as
working capital benefits reverse.

FACTORS THAT COULD LEAD TO AN UPGRADE OR DOWNGRADE OF THE RATINGS

Factors that could lead to an upgrade include a sustained
improvement in earnings, and a balanced financial strategy that
results in debt/EBITDA of under 5.0 times and EBITA/interest
expense above 2.5 times on a sustained basis.

Factors that could lead to a downgrade include a continued
deterioration in operating performance, a longer than anticipated
timeframe for the integration of announced acquisitions or the
adoption of a more aggressive financial strategy that does not
prioritize near term debt reduction that results in debt/EBITDA
sustained above 6.0 times or EBITA/interest expense below 1.5
times. A sustained deterioration in liquidity for any reason could
also lead to a downgrade.

US Foods, Inc. (USF) is a leading North American foodservice
distributor, with annual revenues of around $29 billion (based on
2019, pro forma for the SGA and Smart Foodservice acquisitions).
The company operates as a national, broad-line distributor,
providing a complete range of products to restaurants, hospitality,
education, healthcare and other end segments.

The principal methodology used in these ratings was Distribution &
Supply Chain Services Industry published in June 2018.


VICTORIA TOWERS: Taps Weinberg Gross as Legal Counsel
-----------------------------------------------------
Victoria Towers Development Mezz Corp. seeks approval from the U.S.
Bankruptcy Court for the Eastern District of New York to employ
Weinberg, Gross & Pergament LLP as its legal counsel.

The firm will render these legal services:

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

     (b) represent Debtor before the bankruptcy court and at all
hearings on matters pertaining to its affairs;

     (c) assist Debtor in the preparation and negotiation of a plan
of reorganization with its creditors; and

     (d) prepare legal papers.

Debtor desires to employ Weinberg under a general retainer.

The firm is a "disinterested person" within the meaning of Section
101(14) of the Bankruptcy Code, according to court filings.

The firm can be reached through:
   
     Marc A. Pergament, Esq.
     Weinberg, Gross & Pergament LLP
     400 Garden City Plaza, Suite 403
     Garden City, NY 11530
     Telephone: (516) 877-2424
     Facsimile: (516) 877-2460
     Email: mpergament@wgplaw.com
  
              About Victoria Towers Development Mezz

Victoria Towers Development Mezz Corp., a Flushing, N.Y.-based
company engaged in constructing and managing real properties, filed
a petition under Chapter 11 of the Bankruptcy Code (Bankr. E.D.N.Y.
Case No. 20-72405) on July 8, 2020.  Myint Kyaw, Debtor's managing
member, signed the petition.  At the time of the filing, Debtor
disclosed estimated assets of up to $50,000 and estimated
liabilities of $10 million to $50 million.  Judge Robert E.
Grossman oversees the case.  Weinberg, Gross & Pergament, LLP is
Debtor's legal counsel.


VIKING CRUISES: Moody's Cuts CFR & Senior Secured Rating to B3
--------------------------------------------------------------
Moody's Investors Service downgraded the ratings of Viking Cruises
Ltd (together with Viking Ocean Cruises Ltd., "Viking") including
its Corporate Family Rating to B3 from B2, Probability of Default
Rating to B3-PD from B2-PD, senior secured rating to B2 from B1 and
senior unsecured rating to Caa2 from Caa1. The ratings outlook is
negative.

"The downgrade reflects Moody's expectation that Viking's metrics
will remain weak over at least the next two years with debt/EBITDA
of above 7.0x and EBITA/interest expense below 1.5x," stated Pete
Trombetta, Moody's lodging and cruise analyst. "The downgrade also
reflects our assumption that Viking's demand trends could remain
weak in the first half of 2021 as the company is more reliant on
passengers from North America that fly to Europe to cruise. Moody's
expects that without a medical answer to the virus, people are
likely to remain reluctant to fly internationally", added
Trombetta. Moody's also expects that Viking's available US capacity
will be modest in the first half of 2021 as the industry puts in
place acceptable guidelines that satisfy the requirements for the
Centers for Disease Control and Prevention (CDC) to lift its no
sail order put in place in March. Viking's liquidity is good with
its estimate of cash balances of about $1 billion, providing it
sufficient runway to get through this period of unprecedented
earnings pressure.

The rapid spread of the coronavirus outbreak, deteriorating global
economic outlook, and asset price declines are creating a severe
and extensive credit shock across many sectors, regions and
markets. The combined credit effects of these developments are
unprecedented. The cruise sector has been one of the sectors most
significantly affected by the shock given its sensitivity to
consumer demand and sentiment. More specifically, Viking's credit
profile, which includes its exposure to increased travel
restrictions for US citizens which represents a majority of the
company's revenue and earnings have left it vulnerable to shifts in
market sentiment in these unprecedented operating conditions and
the company remains vulnerable to the outbreak continuing to
spread. Moody's regards the coronavirus outbreak as a social risk
under its ESG framework, given the substantial implications for
public health and safety.

Downgrades:

Issuer: Viking Cruises Ltd

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

Corporate Family Rating, Downgraded to B3 from B2

Senior Secured Regular Bond/Debenture, Downgraded to B2 (LGD3) from
B1 (LGD3)

Senior Unsecured Regular Bond/Debenture, Downgraded to Caa2 (LGD5)
from Caa1 (LGD5)

Issuer: Viking Ocean Cruises Ltd.

Senior Secured Regular Bond/Debenture, Downgraded to B2 (LGD3) from
B1 (LGD3)

Outlook Actions:

Issuer: Viking Cruises Ltd

Outlook, Remains Negative

Issuer: Viking Ocean Cruises Ltd.

Outlook, Remains Negative

RATINGS RATIONALE

In the short run, Viking's credit profile will be dominated by the
length of time that cruise operations continue to be highly
disrupted and the resulting impacts on the company's cash
consumption and its liquidity profile. The normal ongoing credit
risks include Viking's high leverage which Moody's forecasts could
approximate 7.0x at the end of 2022 assuming negative EBITDA in
2020 and some recovery in 2021 and 2022. The company's credit
profile is also constrained by its limited diversification both in
terms of geography and customer base and the cyclicality,
seasonality and capital intensity inherent in the cruise industry.
Governance risks, particularly financial strategy, specifically
related to dividends, the absence of target leverage levels, and
the lack of a committed revolver are also constraints.

Viking's credit profile is supported by its well-recognized brand
name in both the premium segment of the river cruising and ocean
cruising markets. Viking has approximately a 50% market share of
the North American sourced river cruise passengers for Europe,
Russian and China. Since entering the ocean cruising market with
its first ship in 2015, Viking has grown that segment such that it
accounts for about 40% of Viking's revenue. Under normal
conditions, Viking's credit profile is also enhanced by its good
forward booking visibility and short lead time to build new river
vessels which allows Viking to adjust river cruise capacity to
demand trends. Viking's historical willingness to bring in new
equity partners provides credit support. In 2016 when Viking needed
to boost liquidity, TPG Capital and Canada Pension Plan Investment
Board (each with one board member) contributed capital. On a
combined basis, they own a 23% stake in the company.

The negative outlook reflects Viking's high leverage and the
uncertainty around the pace and level of recovery in demand that
will enable the company to de-lever to around 6.5x.

FACTORS THAT COULD LEAD TO AN UPGRADE OR DOWNGRADE OF THE RATINGS

Factors that could lead to a downgrade include deterioration in the
company's liquidity profile, updated expectations for a weaker
recovery in 2021 or if there are indications that the company is
not on a path to restoring leverage to a sustainable level. Factors
that could lead to the outlook being revised to stable include
signs of good demand trends for 2021, leading to an expectation
that the company's finances will stabilize in the near term and
that debt/EBITDA will improve to below 6.5x over the medium term.
Ratings could be upgraded should operating performance recover to
levels that would support debt/EBITDA sustained at or below 5.5x
while maintaining at least adequate liquidity.

Viking operated a fleet of 72 river cruise vessels and six ocean
cruise ships as of December 31, 2019. Its river cruises operate in
over 30 countries largely in Continental Europe. About 86% of its
total river and ocean customers are sourced from North America. TPG
Capital and Canada Pension Plan Investment Board own a minority
interest (about 23% on a combined basis) in Viking Holdings Ltd,
parent company of Viking Cruises. The remaining ownership is
indirectly held under a trust in which Torstein Hagen has a life
interest. Net cruise revenues were about $2.1 billion for the
fiscal year 2019.

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


WEWORK COMPANIES: S&P Affirms 'CCC+' ICR; Outlook Negative
----------------------------------------------------------
S&P Global Ratings affirmed its 'CCC+' issuer credit rating on
WeWork Companies LLC and removed all ratings from CreditWatch where
it placed them with negative implications on March 23, 2020. The
outlook is negative.

At the same time, S&P revised its recovery rating to '4' from '3'
due to the addition of priority secured debt. The rating agency
affirmed its 'CCC+' issue-level rating on the senior unsecured
notes.

Over the next 12 months, S&P believes that in combination with
ongoing cash conservation efforts, the $1.1 billion senior secured
notes under WeWork's agreement with Softbank could provide the
company with enough liquidity to withstand the operational
turbulence caused by its restructuring effort and coronavirus
headwinds.

Cash balances aside ($713.8 million as of June 30), WeWork had at
least $3.1 billion of available liquidity as of the second quarter,
consisting of $2 billion of its $2.2 billion senior unsecured notes
($200 million was drawn in July) and $1.1 billion senior secured
notes. An ongoing restructuring plan that encompasses a strategic
realignment of the business, in addition to massive cost cuts, has
resulted in a deceleration of desk growth, capital spending
reduction, lease terminations and renegotiations, and the reduction
of various cost components. For the six months ended June 30,
operating expenses (excluding location costs) improved by about
$350 million over the prior year, driven predominantly by
reductions in pre-opening, sales and marketing, sourcing and
development, and general and administrative expenses. Capital
spending over the same time amounted to $914 million (for 139,000
desks) compared with $1.3 billion in the six months ended June 30,
2019 (for 138,000 desks). S&P expects WeWork to make further
progress on capital expenditure (capex) reduction in the second
half of 2020 as it exits pre-possession or pre-opened leases and
slows the pace of desk additions.

While the slow momentum of coronavirus containment and risk of
resurgence suggest limited probability for recovery in membership
rates this year, actioned savings and reduced capex should ease
cash burn and, together with its expanded liquidity access, allow
WeWork to enter 2021 without depleting its liquidity sources.
However, despite healthy interest from enterprise customers,
telecommuting remains widely prevalent. The timing of a rebound in
operating conditions is difficult to ascertain and presents
lingering risks about the longer-term viability of the business and
its ability to manage through the pandemic once external liquidity
resources are exhausted. The ability to draw upon the senior
secured notes expires in August 2021.

Fallout from its failed 2019 initial public offering (IPO) incited
challenging operating conditions for WeWork as the company entered
2020. WeWork began the year tasked with the huge undertaking of
rightsizing their operating model and cost structure while doing so
under the direction of a new leadership team. Shortly thereafter,
the coronavirus pandemic disrupted demand for desks as the
workforce rushed to telecommuting. With a business model centered
on member density, the introduction of social distancing presented
additional challenges. This perfect storm created substantial
headwinds for WeWork and, despite efforts to retain customers
through incentives and discounts, membership numbers declined by
12% in the second quarter, driving total occupancy below breakeven
(60%) to 58%.

S&P acknowledges a high degree of uncertainty about the evolution
of the COVID-19 pandemic. The consensus among health experts is
that the pandemic may now be at, or near, its peak in some regions,
but will remain a threat until a vaccine or effective treatment is
widely available, which may not occur until the second half of
2021. S&P is using this assumption in assessing the economic and
credit implications associated with the pandemic. As the situation
evolves, S&P will update its assumptions and estimates
accordingly.

Despite the additional liquidity provided by the secured notes, the
negative outlook reflects ongoing risks related to WeWork's ability
to reduce cash burn and manage its operations amid disruptions
spurred by its restructuring and impact from the coronavirus
fallout. That said, S&P expects the secured notes will provide an
additional source of liquidity to navigate near term market
volatility over the next 12 months.

Over the next six to 12 months, S&P could lower its ratings on
WeWork if it encounters difficulty narrowing its operating losses,
while managing its operating expenses in the second half of the
year, as occupancy continues to decline, resulting in an increased
risk that it may approach exhaustion of its available liquidity
sources.

Over the next 12 months, S&P could revise its outlook on WeWork to
stable if the company demonstrates a sustainable momentum toward
positive cash flow generation by continuing to reduce its cash
burn.

This could occur if:

-- The company continues to decrease footprint expansion and
capital spending needs;

-- Membership and occupancy rates improve from current levels,
through the expansion of its more stable enterprise customers; and

-- Actioned cost savings contribute to a more efficient cost
structure.


YUNHONG CTI: Incurs $1.46 Million Net Loss in Second Quarter
------------------------------------------------------------
Yunhong CTI Ltd. filed with the Securities and Exchange Commission
its quarterly report on Form 10-Q, disclosing a net loss of $1.46
million on $5.74 million of net sales for the three months ended
June 30, 2020, compared to a net loss of $1.76 million on $9.20
million of net sales for the three months ended June 30, 2019.

For the six months ended June 30, 2020, the Company reported a net
loss of $1.95 million on $12.81 million of net sales compared to a
net loss of $4.32 million on $17.88 million of net sales for the
same period a year ago.

As of June 30, 2020, the Company had $24.26 million in total
assets, $21.50 million in total liabilities, and $2.76 million in
total stockholders' equity.

Financial performance in 2017, 2018 and 2019, included net losses
attributable to the Company of $1.6 million, $3.6 million, and $7.1
million, respectively.  While these results included significant
charges related to the disposition of subsidiaries, the Company
believes that the result raises substantial doubt about its ability
to continue as a going concern one year from the date these
financial statements are issued.

Additionally, the Company has experienced challenges in maintaining
adequate seasonal working capital balances, made more challenging
by increases in financing and labor costs, along with a supply
disruption in the helium market during 2019.  These changes in cash
flows have created very significant strain within its operations
and have therefore increased its attempts to obtain additional
funding resources.

"The preventative and protective actions that governments have
taken to counter the effects of COVID-19 have resulted in a period
of business disruption, including delays in shipments of products
and raw materials.  To the extent the impact of COVID-19 continues
or worsens, the demand for our products may be negatively impacted,
and we may have difficulty obtaining the materials necessary for
the production of our products.  In addition, the production
facilities of our suppliers may be closed for sustained periods of
time and industry-wide shipment of products may be negatively
impacted, the severity of which may exceed the $1 million in
Payroll Protection Program funds received by the Company from the
US Federal Government.  COVID-19 has also delayed certain strategic
transactions the Company intended to close on in the near future
and the Company does not know if and when such transactions will be
completed," stated Yunhong CTI in the Report.

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

https://www.sec.gov/Archives/edgar/data/1042187/000143774920018341/ctib20200630_10q.htm

                      About Yunhong CTI Ltd.

Yunhong CTI Ltd. f/k/a CTI Industries --
http://www.ctiindustries.com/-- is a manufacturer and marketer of
foil balloons and producer of laminated and printed films for
commercial uses.  Yunhong CTI also distributes Candy Blossoms and
other gift items and markets its products throughout the United
States and in several other countries.

Yunhong CTI reported a net loss of $8.07 million for the year ended
Dec. 31, 2019, compared to a net loss of $3.74 million for the year
ended Dec. 31, 2018, following a net loss of $1.78 million for the
year ended Dec. 31, 2017.  As of March 31, 2020, the Company had
$26.84 million in total assets, $24.29 million in total
liabilities, and $2.55 million in total equity.

RBSM, in Larkspur, CA, the Company's auditor since 2019, issued a
"going concern" qualification in its report dated May 14, 2020,
citing that the Company has suffered net losses from operations and
liquidity limitations that raise substantial doubt about its
ability to continue as a going concern.


                            *********

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
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