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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, July 6, 2022, Vol. 26, No. 186

                            Headlines

ADVAXIS INC: Stockholders Elect Two Directors at Annual Meeting
AMERIVET SERVICES: Unsecureds to Split $125K via Quarterly Payments
ARCHDIOCESE OF NEW ORLEANS: FBI Opens Probe on Clergy Sex Abuse
ARMSTRONG FLOORING: Looks to July 7 Sale Hearing as Funds Dwindle
ASCENA RETAIL: Ex-Execs Beat Ann Taylor Purchase Lawsuit For Now

ASTROTECH CORP: Regains Compliance With Nasdaq Listing Requirement
ATLANTA LIGHT: Trustee Taps Henry Sewell Firm as Counsel
ATLANTIC BROOM: Seeks to Hire Reserve Capital Group as M&A Broker
AYTU BIOPHARMA: Appoints Vivian Liu to Board of Directors
BALLY'S CORP: Fitch Affirms 'B+' IDR & Alters Outlook to Negative

BAYRIDGE LOK: Former Victory Hospital Bought by Allure Group
BED BATH & BEYOND: CEO Mark Tritton Departs
BED BATH & BEYOND: Incurs $357.7 Million Net Loss in First Quarter
BROOKLYN IMMUNOTHERAPEUTICS: Incurs $9.4M Net Loss in First Quarter
CAPSTONE GREEN: Delays Form 10-K for Period Ended March 31

CARVER BANCORP: Delays Form 10-K for Period Ended March 31
CLUBHOUSE MEDIA: Issues $86,625 Convertible Note to 1800 Diagonal
CORDIA CORP: Incurs $570K Net Loss in 2021
CORSICANA MATTRESS: Wins Approval of First-Day Motions
COSI INC: Unsecureds' Recovery Lowered to 8.25% of Claims

CPE FEEDS: Wins Cash Collateral Access Thru July 21
DANNY R. BARTEL: Taps Davis, Ermis & Roberts as Legal Counsel
DANNY R. BARTEL: Taps Freemon Shapard & Story as Accountant
DATABASEUSA.COM LLC: Taps Seyfarth, Blumenthal & Harris as Counsel
DH PARKER: Seeks to Hire Motschenbacher & Blattner as Counsel

DIOCESE OF ALBANY: Proposes Abuse Victims Mediation Or File Bankru
DIOCESE OF ROCHESTER: $147 Mil. Deal to Be Heard in January 2023
DOT COM REALTY: Taps Law Office of Kimberly A. Sheek as Counsel
EASCO BOILER: Seeks to Hire ASI Advisors as Financial Advisor
EASCO BOILER: Seeks to Tap Riemer & Braunstein as Legal Counsel

ECOARK HOLDINGS: Delays Form 10-K to Resolve Matter With SEC
EL ROD'S ON THE FRIO: Case Summary & Three Unsecured Creditors
ENDO INTERNATIONAL: Misses Bond Payment as Bankruptcy Looms
ENJOY TECHNOLOGY: Retail Startup in Chapter 11 to Sell to Asurion
EVO TRANSPORTATION: Swings to $14.3 Million Net Income in 2021

FIRST GUARANTY: Seeks Chapter 11 to Examine All Options
FRONT SIGHT: Seeks Approval to Hire Lucas Horsfall as Accountant
GABHALTAIS TEAGHLAIGH: Seeks to Taps DevCo North as Managing Agent
GPMI CO: Gets OK to Tap Titus Brueckner & Levine as Special Counsel
GT REAL ESTATE: MBM Opposes Insider Loan, Seeks Venue Change

H&S ALANG: Seeks Approval to Hire Joyce W. Lindauer as Counsel
HAMON HOLDINGS: Hires BMC Group, Inc. as Administrative Advisor
HLMC TITLE: Files Self-Executing Subchapter V Plan
JAGUAR HEALTH: Inks Deal With SynWorld on Treatment for Diarrhea
JOHN FITZGIBBON: Fitch Affirms 'B-' IDR, Outlook Stable

KEYS MEDICAL STAFFING: Wins Cash Collateral Access Thru July 13
LARRY BARBER: Wins Interim Cash Collateral Access
LARSON VALLEY: Seeks to Hire Marc Ross of HBM Management as CRO
MADISON SQUARE BOYS & GIRLS: In Chapter 11 Amid Old Abuse Claims
MALLINCKRODT PLC: Sells Priority Review Voucher to Novartis

METHODIST UNIVERSITY: Fitch Withdraws BB Issuer Default Rating
MICROSTRATEGY INC: Buys 480 Bitcoins for $10 Million
MIL-SHER COMPLEX: U.S. Trustee Says Disclosures Inadequate
MOMENTIVE PERFORMANCE: Moody's Alters Outlook on 'B2' CFR to Pos.
MOUNTAIN VISTA: Amends Unsecureds Claims Pay Details

MURIETTA HOLDINGS: Claims Will be Paid from Property Refinance
NATURALSHRIMP INC: Incurs $86.3M Net Loss in FY Ended March 31
NEXTPLAY TECHNOLOGIES: To Sell Reinhart Digital, NextTrip to TGS
NEXTSPORT INC: Seeks to Tap Sarah H. Borrey as Special Counsel
NORTHWEST SENIOR: July 21 Claim Filing Deadline Set

NRS PROPERTIES: Amends Plan to Include Cohen Unsecured Claim Pay
ORTIZ A TRUCKING: Seeks to Hire Latham Luna Eden as Legal Counsel
PARISON INC: Taps Ciardi Ciardi & Astin as Bankruptcy Counsel
PARRISH26 LLC: Files Chapter 11 Subchapter V Case
PATRIOT CREDIT: Seeks Approval to Hire Buchwald Capital Advisors

PG&E CORP: Fined $1.27 Mil. Over Delays in Gas Pipe Maintenance
PIZARRO HAIR: Seeks to Hire Adam Law Group as Bankruptcy Counsel
PLH GROUP: Primoris Transaction No Impact on Moody's 'B2' CFR
QUICKER LIQUOR: Moody Trust Says Plan Not Feasible
REID'S EDUCATIONAL: Unsecureds to Recover 5% in 60 Months

RELIABLE HOME: Unsecured Creditors to Split $180K over 5 Years
REPLICEL LIFE: Incurs C$4.1 Million Net Loss in 2021
REVLON INC: Russell, Cullen Represent Utility Companies
S.K. MANAGEMENT: Seeks to Hire Marcus Nussbaum as OCP
SAS AB: Case Summary & 30 Largest Unsecured Creditors

SAS AB: Scandinavian Airlines Files to Restructure in New York
SEARS HOLDINGS: Retiring Drain Retains Litigation Funding Issue
SIRIUS PROPERTIES: Taps Carlos Alberto Ruiz as Legal Counsel
SONOMA PHARMACEUTICALS: Delays Form 10-K for Period Ended March 31
SOUTHERN ROCK: Files Chapter 11 Subchapter V Case

STRATEGIC IQ: Seeks Approval to Hire Aloia Law as Special Counsel
TALEN ENERGY: Committee Seeks to Tap Milbank LLP as Counsel
TALEN ENERGY: Committee Taps FTI Consulting as Financial Advisor
TERRA MANAGEMENT: Disclosure Hearing Continued to August 10
TILDEN MARCELLUS: Assets Bought By STL Resources in Bankruptcy Sale

TVS CONSTRUCTION SERVICES: Hits Chapter 11 Bankruptcy Protection
WC MANHATTAN: Trustee Taps Wesler and Associates as Accountant
WEYERBACHER BREWING: Taps Ciardi Ciardi & Astin as Legal Counsel
WHETSTONE PARTNERS: Files Bare-Bones Chapter 11 Petition
ZACHAIR LTD: August 23 Disclosure Statement Hearing Set

[*] Ryan Gross Joins Getzler Henrich & Associates as Director

                            *********

ADVAXIS INC: Stockholders Elect Two Directors at Annual Meeting
---------------------------------------------------------------
Advaxis, Inc. held its 2022 Annual Meeting of Stockholders at which
the stockholders:

   (1) elected Roni A. Appel and Dr. Samir N. Khleif as directors
to serve until the Company's 2023 Annual Meeting of Stockholders,
or until their respective successors shall have been duly elected
and qualified;

   (2) did not approve an advisory (non-binding) resolution
regarding the compensation of the executive officers; and

   (3) ratified the appointment of Marcum LLP as the Company's
independent registered public accounting firm for the fiscal year
ending Oct. 31, 2022.

Kenneth A. Berlin, Richard J. Berman, Dr. James P. Patton and Dr.
David Sidransky did not receive a majority of the votes cast at the
Annual Meeting for their election to the Company's Board of
Directors.  In accordance with the Company's Second Amended and
Restated Bylaws and Director Resignation Policy, in advance of
their nomination, the Director Nominees tendered their resignation
as members of the Board, with the effectiveness of such resignation
being conditioned upon (a) the Director Nominees not receiving a
majority of the votes cast for their election at the Annual Meeting
and (b) the Board's acceptance of such resignations.

Under the Company's Bylaws and Director Resignation Policy, the
Nominating Committee was required to consider whether to accept the
Director Nominees' Tendered Resignations and submit such
recommendation for prompt consideration by the Board.  Following
deliberations, on June 29, 2022, the Board determined not to accept
the Tendered Resignations, and the Director Nominees will continue
to serve as directors until the 2023 annual meeting of stockholders
and until their successors are duly elected and qualified.

                        About Advaxis Inc.

Advaxis, Inc. -- http://www.advaxis.com-- is a clinical-stage
biotechnology company focused on the development and
commercialization of proprietary Lm-based antigen delivery
products.  These immunotherapies are based on a platform
technology
that utilizes live attenuated Listeria monocytogenes (Lm)
bioengineered to secrete antigen/adjuvant fusion proteins.  These
Lm-based strains are believed to be a significant advancement in
immunotherapy as they integrate multiple functions into a single
immunotherapy and are designed to access and direct antigen
presenting cells to stimulate anti-tumor T cell immunity, activate
the immune system with the equivalent of multiple adjuvants, and
simultaneously reduce tumor protection in the tumor
microenvironment to enable T cells to eliminate tumors.

Advaxis reported a net loss of $17.86 million for the year ended
Oct. 31, 2021, a net loss of $26.47 million for the year ended Oct.
31, 2020, a net loss of $16.61 million for the year ended Oct. 31,
2019, and a net loss of $66.51 million for the year ended Oct. 31,
2018.  As of April 30, 2022, the Company had $37.52 million in
total assets, $2.37 million in total liabilities, and $35.15
million of total stockholders' equity.


AMERIVET SERVICES: Unsecureds to Split $125K via Quarterly Payments
-------------------------------------------------------------------
Amerivet Services LLC submitted a Second Amended Plan of
Reorganization dated June 30, 2022.

The Debtor's financial projections show that the Debtor will have
projected disposable income of $125,000 to be disbursed to general
unsecured creditors. The Debtor projects that there would be
$91,104 available to general unsecured creditors in a forced
liquidation.

The class two claim of TBS Factoring in the amount of $17,500 shall
bear interest at 4.5% and be paid in full in monthly installments
of $1000.00 with the first payment due 90 days from confirmation.
This creditors shall retain its liens. This class is impaired.

The class 3 claim of Cadence Bank in the amount of $59,909 shall
bear interest at 4.5% and be paid over a 60 month period in monthly
installments of $1026 with first payment due 90 days from
confirmation. This creditor shall retain its liens. This class is
impaired.

The class 4 claim of the SBA in the amount of $29,747 shall be paid
pursuant to its contract requiring payments of $500.00 per month
until paid off. This creditor shall retain its liens. This class is
impaired.

The class 8 claim of Caterpillar Financial in the amount of $7879
shall bear interest at 5.75% and be paid back over a 48 month
period in monthly installments of $184.14. The first payment shall
paid pursuant to the Order for Adequate Protection entered by the
Court on 6/15/2022.

The Class 11 claim of First Citizens Bank in the amount of $5995.00
shall bear interest at 4.5% and be paid back over a 60 months
period in monthly installments of $105.00. First Citizens Bank
shall retain its liens.

The class 12 claim of Unsecured creditors shall share a total
distribution of $125,000 payable in 16 quarterly payments with the
first payment due 12 months from confirmation. Each quarterly
installment shall total $7812.00.

The debtor expects to generate sufficient profits to serve the
payment of this plan as can be seen by the monthly projections. The
projections and required plan payment show that the Debtor is able
to make all required plan payments in 4 of the 5 years of the Plan
from profit alone.

A full-text copy of the Second Amended Plan dated June 30, 2022, is
available at https://bit.ly/3R7Y5Im from PacerMonitor.com at no
charge.

Debtor's Counsel:

     George E. Jacobs, Esq.
     Bankruptcy Law Office
     2425 S. Linden Rd., Ste. C
     Flint, MI 48532
     Phone: (810) 720-4333
     Email: george@bklawoffice.com

                      About Amerivet
Services

Amerivet Services, LLC, a company in Brighton, Mich., sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. E.D.
Mich. Case No. 22-30167) on Feb. 4, 2022, listing $1,183,528 in
assets and $1,289,581 in liabilities. Garret Brown, owner, signed
the petition.  George E. Jacobs, Esq., at Bankruptcy Law Office,
is the Debtor's legal counsel.


ARCHDIOCESE OF NEW ORLEANS: FBI Opens Probe on Clergy Sex Abuse
---------------------------------------------------------------
CNBC reports that the Federal Bureau of Investigation (FBI) has
opened a widening investigation into sex abuse in the Roman
Catholic Church in New Orleans going back decades, a rare federal
foray into such cases looking specifically at whether priests took
children across state lines to molest them, officials and others
familiar with the inquiry told The Associated Press.

More than a dozen alleged abuse victims have been interviewed this
year as part of the probe that's exploring among other charges
whether predator priests can be prosecuted under the Mann Act, a
more than century-old, anti-sex trafficking law that prohibits
taking anyone across state lines for illicit sex.

Some of the New Orleans cases under review allege abuse by clergy
during trips to Mississippi camps or amusement parks in Texas and
Florida. And while some claims are decades old, Mann Act violations
notably have no statute of limitations.

"It's been a long road and just the fact that someone this high up
believes us means the world to us," said a former altar boy who
alleged his assailant took him on trips to Colorado and Florida and
abused him beginning in the 1970s when he was in the fifth grade.
The AP generally does not identify people who say they have been
sexually assaulted.

The FBI declined to comment, as did the Louisiana State Police,
which is assisting in the inquiry. The Archdiocese of New Orleans
declined to discuss the federal investigation.

"I'd prefer not to pursue this conversation," Archbishop Gregory
Aymond told the AP.

The probe could deepen the legal peril for the archdiocese as it
reels from a bankruptcy brought on by a flood of sex abuse lawsuits
and allegations that church leaders turned a blind eye to
generations of predator priests.

Federal investigators are now considering whether to seek access to
thousands of secret church documents produced by lawsuits and
shielded by a sweeping confidentiality order in the bankruptcy,
according to those familiar with the probe who weren't authorized
to discuss it and spoke to the AP on condition of anonymity. Those
records are said to document years of abuse claims, interviews with
accused clergy and a pattern of church leaders transferring problem
priests without reporting their crimes to law enforcement.

"This is actually a big deal, and it should be heartening to
victims," said Marci Hamilton, a University of Pennsylvania
professor and chief executive of Child USA, a think tank focused on
preventing child abuse. "The FBI has rarely become involved in the
clergy sex abuse scandals. They've dragged their feet around the
country with respect to the Catholic Church."

The U.S. Justice Department has struggled to find a federal nexus
to prosecuting clergy abuse, hitting dead ends in cases as
explosive as the ones outlined in the 2018 Pennsylvania grand jury
report that disclosed a systematic cover-up by church leaders.
Federal prosecutors subpoenaed church records in Buffalo, New York,
the same year in an inquiry that similarly went quiet.

"The issue has always been determining what is the federal crime,"
said Peter G. Strasser, the former U.S. attorney in New Orleans who
declined to bring charges in 2018 after the archdiocese published a
list of 57 “credibly accused” clergy, a roster an AP analysis
found had been undercounted by at least 20 names.

Strasser said he "naively" believed a federal case might be
possible only to encounter a host of roadblocks, including the
complexities of “putting the church on trial” for charges like
conspiracy.

But federal prosecutors have in recent years employed the more
narrowly focused Mann Act to win convictions in a variety of abuse
cases, including against R&B star R. Kelly for using his fame to
sexually exploit girls, and Ghislaine Maxwell for helping financier
Jeffrey Epstein sexually abuse teenage girls. In 2013, a federal
judge in Indiana sentenced a Baptist pastor to 12 years in prison
for taking a 16-year-old girl across state lines for sex.

Among the priests under federal scrutiny in New Orleans is Lawrence
Hecker, a 90-year-old removed from the ministry in 2002 following
accusations he abused "countless children." Hecker is accused of
abusing children decades ago on out-of-state trips, and other
claims against him range from fondling to rape.

Hundreds of records currently under the confidentiality order "will
reveal in no uncertain terms that the last four archbishops of New
Orleans knew that Lawrence Hecker was a serial child predator,"
Richard Trahant, an attorney for Hecker's alleged victims, wrote in
a court filing.

"Hecker is still very much alive, vibrant, lives alone and is a
danger to young boys until he draws his final breath," Trahant
wrote.

Asked by telephone this week whether he ever abused children,
Hecker said, "I'm going to have to hang up."

More recent allegations are also drawing federal attention,
including the case of Patrick Wattigny, a priest charged last 2021
by state prosecutors after he admitted molesting a teenager in
2013. His attorney declined to comment.

Wattigny's 2020 removal from the ministry came amid a disciplinary
investigation into inappropriate text messages he sent a student.
The case sent shockwaves through the Catholic community because
church leaders had frequently characterized clergy abuse as a sin
from the past.

"It was happening while the church was saying, 'It's no longer
happening,'" said Bill Arata, an attorney who has attended three of
the FBI interviews.

"These victims could stay home and not do anything," he added, "but
that's not the kind of people they are."

Clergy abuse is particularly fraught in Louisiana, a heavily
Catholic state that endured some of the earliest scandals dating to
the 1980s. Last 2021, it joined two-dozen states that have enacted
"lookback windows" intended to allow unresolved claims of child sex
abuse, no matter how old, to be brought in civil court.

But with few exceptions, most notably a former deacon charged with
rape, the accused clergy have escaped criminal consequences. Even
at the local level, cases have been hamstrung by statutes of
limitation and the political sensitivity of prosecuting the
church.

The archdiocese's 2020 bankruptcy case has also frozen a separate
court battle over a cache of confidential emails describing the
behind-the-scenes public relations work that executives for the
NFL's New Orleans Saints did for the archdiocese in 2018 and 2019
to contain fallout from clergy abuse scandals.

While the Saints say they only assisted in messaging, attorneys for
those suing the church have alleged in court records that Saints
officials joined in the church's "pattern and practice of
concealing its crimes." That included taking an active role in
helping to shape the archdiocese's list of credibly accused clergy,
the attorneys contend.

Attorneys for those suing the church have attacked the bankruptcy
bid as a veiled attempt to keep church records secret -- and deny
victims a public reckoning.

"Those victims were on the path to the truth," Soren Gisleson, an
attorney who represents several of the victims, wrote in a court
filing. "The rape of children is a thief that keeps on stealing."

               About The Roman Catholic Church of
                 the Archdiocese of New Orleans

The Roman Catholic Church of the Archdiocese of New Orleans is a
non-profit religious corporation incorporated under the laws of the
State of Louisiana. On the Web: https://www.nolacatholic.org/

Created as a diocese in 1793, and established as an archdiocese in
1850, the Archdiocese of New Orleans has educated hundreds of
thousands in its schools, provided religious services to its
churches and provided charitable assistance to individuals in need,
including those affected by hurricanes, floods, natural disasters,
war, civil unrest, plagues, epidemics, and illness.  Currently, the
archdiocese's geographic footprint occupies over 4,200 square miles
in southeast Louisiana and includes eight civil parishes:
Jefferson, Orleans, Plaquemines, St. Bernard, St. Charles, St. John
the Baptist, St. Tammany, and Washington.

The Roman Catholic Church for the Archdiocese of New Orleans sought
Chapter 11 protection (Bankr. E.D. La. Case No. 20-10846) on May 1,
2020. The archdiocese was estimated to have $100 million to $500
million in assets and liabilities as of the bankruptcy filing.
Judge Meredith S. Grabill oversees the case.

Jones Walker, LLP and Blank Rome, LLP, serve as the archdiocese's
bankruptcy counsel and special counsel, respectively.  Donlin,
Recano & Company, Inc., is the claims agent.

The U.S. Trustee for Region 5 appointed an official committee of
unsecured creditors on May 20, 2020.  The committee is represented
by the law firms of Pachulski Stang Ziehl & Jones, LLP and Locke
Lord, LLP.  Berkeley Research Group, LLC is the committee's
financial advisor.


ARMSTRONG FLOORING: Looks to July 7 Sale Hearing as Funds Dwindle
-----------------------------------------------------------------
Lancaster Online reports that by July 7, 2022, it appears likely
Armstrong Flooring Inc. will either have named new owners or face a
massive shutdown as its finances dwindle and it continues a
bankruptcy auction that began Monday.

Wednesday the company postponed the announcement of a potential
buyer for Armstrong Flooring's Lancaster County operations and with
it the fate of 606 jobs here.  The company said it was not
satisfied with offers to purchase its North American assets.

The East Lampeter Township-based company said Wednesday it
adjourned negotiations with bidders for its North American assets
and the company as a whole because it is seeking "higher and better
bids."  It had been expected to present the best offers for all its
assets, including its North American assets, in bankruptcy court
Wednesday.  A bankruptcy judge must review and approve sale terms
before any deal can be finalized.

Bidders for Armstrong's North American assets are set to resume an
auction Tuesday to allow for additional time and align with the
Delaware bankruptcy court's availability, the company said in an
email statement.

The sale hearing in bankruptcy court is now set for July 7, which
is the same day that Armstrong's $24 million loan from Pathlight
Capital and Bank of America N.A. must be paid back. Company
executives have said Armstrong does not have the money to make the
payment without a sale of the company.

The loan was intended to keep the company going until a buyer was
found. Armstrong's executives and consultants have said that a
working company would fetch higher bids than just a liquidation of
its assets. The company has not provided details of the bids to the
public, court or even creditors whom the court had ordered
Armstrong should disclose details.

"We do not intend to share the details of bids or bidders beyond
what is required by the bid procedures order," the company said in
an email to LNP | LancasterOnline. "The company will provide an
update as there is substantive news to share."

The company owes an estimated $318 million, including $160 million
in long-term debt, and sought protection from lenders through
bankruptcy May 8. It received court approval to sell off its assets
it values at $517 million.

Armstrong operates seven manufacturing plants in three countries.
Two plants are in  Pennsylvania, one in Lancaster city and one in
Beech Creek Township, Clinton County. There are plants in Illinois,
Mississippi, Oklahoma and one plant each in China and Australia.
The plants in China and Australia are not part of the bankruptcy
but are part of the sale.

The assets also include trademarks and intellectual property.

Armstrong Flooring said Wednesday that it had identified a lead
bidder for its Australian and Chinese assets, both of which
exceeded the starting bids following multiple rounds of bidding.

There were at least three bids, according to court filings by
creditors who are a party to the process. High Properties, which
owns the headquarters building Armstrong leases, noted Tuesday
night that it had not received details of the bids, as required by
previous agreements.

It’s not the first time Armstrong has continued bidding. On June
14 it extended the bid deadline for North American assets to
coincide with bids for Australian and Chinese assets on June 23 in
hopes it would get whole-company and going-concern bids for the
assets. A going-concern bid is one that comes from a bidder who is
interested in continuing to operate, not liquidate, the company.

Along with the sale hearing, objections to ending union contracts
and retiree benefits and retention bonuses for 50 mid-level
managers will also be discussed on July 7.

As of Wednesday there were more than 2,300 claims filed against
Armstrong Flooring and its associated companies. Secured creditors,
Pathlight Capital and Bank of America N.A, are owed $98 million and
$65 million respectively. Armstrong Flooring owes its Chinese
company $12.5 million and its Australian company $26.5 million.

Unsecured creditors outside the company ranged from the highest
claim from Klockner-Pentaplast of America Inc., which says it is
owed more than $4.3 million for plastic films used to make luxury
vinyl flooring, to employees seeking unspecified amounts of their
employee stock ownership pension plan and stockholders with as
little as 10 shares.

                     About American Flooring

Armstrong Flooring, Inc. (NYSE: AFI) --
https://www.armstrongflooring.com/ -- is a leading global
manufacturer of flooring products and one of the industry's most
trusted and celebrated brands.  The company continually builds on
its resilient, 150-year legacy by delivering on its mission to
create a stronger future for customers through adaptive and
inventive solutions.  Headquartered in Lancaster, Pennsylvania,
Armstrong Flooring safely and responsibly operates eight
manufacturing facilities globally.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Del. Case No. 22-10426) on May 8, 2022.
In the petition signed by Michel S. Vermette, president and chief
executive officer, the Debtor disclosed $517,000,000 in assets and
$317,800,000 in liabilities.

Judge Mary F. Walrath oversees the case.

Skadden, Arps, Slate, Meagher and Flom, LLP is the Debtor's
counsel. Riveron Consulting, LP is the financial advisor, Houlihan
Lokey is the investment banker, and Epiq Corporate Restructuring,
LLC, is the claims and noticing agent and administrative advisor.


ASCENA RETAIL: Ex-Execs Beat Ann Taylor Purchase Lawsuit For Now
----------------------------------------------------------------
Jennifer Bennett of Bloomberg Law reports that two former Ascena
Retail Group Inc. executives beat accusations of making misleading
statements following the acquisition of Ann Taylor's parent
company, but a federal judge in New Jersey gave investors
permission to fix up their complaint and try again.

Investor claims against ex-CEO David Jaffe and former chief
financial officer Robert Giammatteo had survived after the clothing
retailer declared bankruptcy in 2020, but the would-be class
complaint fell short of alleging the Ascena executives made false
statements with the required mental state, the US District Court
for the District of New Jersey said.

                  About Ascena Retail Group

Ascena Retail Group, Inc. -- http://www.ascenaretail.com/-- was a
leading specialty retailer for women and girls. It operated a
portfolio of recognizable brands, which included Ann Taylor, LOFT,
Lane Bryant, Catherines, Justice, Lou & Grey, and Cacique.

On July 23, 2020, Ascena Retail Group and its affiliates sought
Chapter 11 protection (Bankr. E.D. Va. Case No. 20-33113). As of
Feb. 1, 2020, Ascena Retail had $13,690,710,379 in assets and
$12,516,261,149 in total liabilities. At the time of filing, it had
approximately 2,800 stores in the United States, Canada, and
Puerto Rico serving more than 12.5 million active customers and
employing nearly 40,000 employees.

The Hon. Kevin R. Huennekens is the case judge.

The Debtors tapped Kirkland & Ellis LLP and Cooley LLP as
bankruptcy counsel, Guggenheim Securities, LLC, as financial
Advisor, and Alvarez and Marsal North America, LLC as restructuring
advisor. Prime Clerk, LLC, is the claims agent.

                           *    *    *

In September 2020, FullBeauty Brands Operations, LLC, won an
auction to acquire Ascena's Catherines intellectual property assets
for a base purchase price of $40.8 million and potential upward
adjustment for certain inventory.

In November 2020, Ascena won approval to sell the intellectual
property of its Justice Brand and other Justice brand assets to
Justice Brand Holdings LLC, an entity formed by Bluestar Alliance
LLC (a leading brand management company), for $90 million.

The Company continues to operate its Ann Taylor, LOFT, Lane Bryant,
and Lou & Grey brands as normal through a reduced number of retail
stores and online.


ASTROTECH CORP: Regains Compliance With Nasdaq Listing Requirement
------------------------------------------------------------------
Astrotech Corporation received a letter from the Listing
Qualifications Department of the Nasdaq Stock Market, indicating
that, based on the appointment of Jim Becker to the Company's Board
of Directors and Audit Committee thereof, effective as of June 20,
2022, the Company had regained compliance with Nasdaq Listing Rules
5605(b)(1) and 5605(c)(2)(A) and that the matter is now closed.

On April 25, 2022, Astrotech notified Nasdaq of noncompliance with
Nasdaq Listing Rules 5605(b)(1) and 5605(c)(2)(A), which require
the Company to maintain a majority independent board of directors
and the audit committee to be comprised of a minimum of three
independent directors, respectively.  Also, as previously
disclosed, the Company received a letter from Nasdaq on April 27,
2022, acknowledging the Company's noncompliance and informing the
Company of its entitlement to cure periods to regain compliance
with such Nasdaq listing rules.  

          Compliance With Bid Price Requirement Extended

In addition, as previously disclosed, on Dec. 21, 2021, the Company
received a deficiency letter from Nasdaq indicating that, based
upon the closing bid price of the Company's common stock over the
preceding 30 consecutive business days, the Company did not meet
the minimum bid price of $1.00 per share required for continued
listing on The Nasdaq Capital Market pursuant to Nasdaq Listing
Rule 5550(a)(2).  The letter indicated that the Company had a
period of 180 calendar days, or until June 20, 2022, in which to
regain compliance pursuant to Nasdaq Listing Rule 5810(c)(3)(A) by
having the Company's common stock meet a closing bid price of at
least $1.00 for a minimum of ten consecutive business days during
the First Compliance Period.

The Company determined that it would not be in compliance with the
minimum Bid Price Requirement by June 20, 2022.  As a result, the
Company notified Nasdaq and applied for an extension of the
compliance period, as permitted under the original notification.
In the application, the Company indicated that it met the continued
listing requirement for market value of publicly-held shares and
all other initial listing standards for the Nasdaq Capital Market,
with the exception of the minimum closing bid price requirement,
and provided written notice of its intention to cure the deficiency
during the second compliance period of an additional 180 days by
effecting a reverse stock split, if necessary.  On June 27, 2022,
the Company received notification from Nasdaq that the date to
achieve compliance has been extended an additional 180 days until
Dec. 19, 2022.  The Company plans to carefully assess potential
actions to regain compliance during the Second Compliance Period.

To regain compliance, the closing bid price of the Company's common
stock must be at least $1.00 per share for a minimum of ten
consecutive business days during the Second Compliance Period.  If
the Company fails to regain compliance on or prior to Dec. 19,
2022, the Company's stock will be delisted by Nasdaq, unless the
Company timely appeals for a hearing before a Nasdaq Hearings
Panel.  The request for a hearing will stay any suspension or
delisting action pending the issuance of the decision of the Nasdaq
Hearings Panel following the hearing and the expiration of any
additional extension granted by the Nasdaq Hearings Panel.

There continues to be no immediate effect on the listing of the
Company's common stock, which continues to trade on The Nasdaq
Capital Market under the symbol "ASTC."  However, there can be no
assurance that the Company will be able to regain compliance with
the Bid Price Requirement under Nasdaq Listing Rule 5550(a)(2).

                          About Astrotech

Astrotech Corporation (NASDAQ: ASTC) --
http://www.astrotechcorp.com-- is a mass spectrometry company that
launches, manages, and commercializes scalable companies based on
its innovative core technology through its wholly-owned
subsidiaries.  1st Detect develops, manufactures, and sells trace
detectors for use in the security and detection market. AgLAB is
developing chemical analyzers for use in the agriculture market.
BreathTech is developing a breath analysis tool to provide early
detection of lung diseases.  Astrotech is headquartered in Austin,
Texas.

Astrotech reported a net loss of $7.60 million for the year ended
June 30, 2021, a net loss of $8.31 million for the year ended June
30, 2020, and a net loss of $7.53 million for the year ended June
30, 2019.  For the six months ended Dec. 31, 2021, the Company
reported a net loss of $4.21 million.  As of March 31, 2022, the
Company had $58.26 million in total assets, $2.96 million in total
liabilities, and $55.30 million in total stockholders' equity.


ATLANTA LIGHT: Trustee Taps Henry Sewell Firm as Counsel
--------------------------------------------------------
S. Gregory Hays, the trustee appointed in the Chapter 11 case of
Atlanta Light Bulbs, Inc., received approval from the U.S.
Bankruptcy Court for the Northern District of Georgia to employ the
Law Offices of Henry F. Sewell, Jr., LLC as his counsel.

The firm will render these services:

     a. review and prepare on behalf of the trustee all pleadings,
administrative and procedural applications, motions, answers,
orders, reports and papers necessary to the administration of the
estate of the Debtor and conduct examinations incidental to the
administration of the bankruptcy estate;

     b. advise the trustee with respect to the powers and duties of
the trustee in the administration of the bankruptcy case;

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

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

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

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

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

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

     i. provide assistance to the trustee as to any and all other
action incident to the proper preservation and administration of
the assets of the bankruptcy estate and perform all other necessary
legal services and give all other necessary legal advice to the
trustee in connection with the Chapter 11 case.

The trustee proposes to pay the firm for professional services
rendered at its customary rates, plus reimbursement of actual
necessary expenses.  The hourly rate for Henry F. Sewell, Jr. is
$350 while the hourly rate for Eric Silva is $250.

Mr. Sewell, Esq., disclosed in a court filing that his firm neither
holds nor represents any interest adverse to the Debtor or its
estate.

Henry F. Sewell, Jr. can be reached at:

     Henry F. Sewell, Jr., Esq.
     Law Offices of Henry F. Sewell, Jr., LLC
     2964 Peachtree Road NW, Suite 555
     Atlanta, GA 30305
     Tel: (404) 926-0053
     Email: hsewell@sewellfirm.com

                     About Atlanta Light Bulbs

Atlanta Light Bulbs, Inc. is a family-owned and operated lighting
company that offers commercial lighting, fixtures, replacement
sockets, ballasts, and LED bulbs.

Halco Lighting Technologies, LLC, Candela Corporation, and Norcross
Electric Supply Company filed an involuntary petition for relief
against Atlanta Light Bulbs, Inc. under Chapter 11 of U.S.
Bankruptcy Code (Bankr. N.D. Ga. Case No. 22-52950) on April 15,
2022. The petitioning creditors are represented in the case by
Jason M. Torf, Esq. -- jason.torf@icemiller.com -- at Ice Miller,
LLP.

On May 23, 2022, the court entered an order for relief under
Chapter 11 and directed the Debtor to submit a Chapter 11 plan and
disclosure Statement by Sept. 20, 2022.

Judge Paul Baisier oversees the case.

An official committee of unsecured creditors has been appointed in
the case. Tucker Ellis, LLP and Baker, Donelson, Bearman, Caldwell
& Berkowitz, PC serve as the committee's legal counsel.

S. Gregory Hays has been appointed as Chapter 11 trustee. The Law
Offices of Henry F. Sewell, Jr., LLC and Hays Financial Consulting,
LLC serve as the trustee's legal counsel and accountant,
respectively.


ATLANTIC BROOM: Seeks to Hire Reserve Capital Group as M&A Broker
-----------------------------------------------------------------
Atlantic Broom Service, Inc. and ATL Municipal Sales, LLC seek
approval from the U.S. Bankruptcy Court for the District of
Massachusetts to employ Reserve Capital Group, LLC as a merger and
acquisition (M&A) broker.

The firm will render these services:

     (a) seek out prospective purchasers of the business;

     (b) work with the Debtors to put together a package for
prospective purchasers;

     (c) set up a data room;

     (d) facilitate the due diligence sought by prospective
purchasers;

     (e) negotiate a sale of the businesses; and

     (f) otherwise perform such services as may be appropriate for
a broker to effectuate the sale of the businesses.

The firm will be paid 5 percent of the total sale proceeds.

Michael Schreck, managing member of Reserve Capital Group,
disclosed in a court filing that his firm is a "disinterested
person" as that term is defined in Section 101(14) of the
Bankruptcy Code.

The firm can be reached through:

     Michael Schreck
     Reserve Capital Group, LLC
     100 Overlook Center, 2nd Floor
     Princeton, NJ 08540
     Telephone: (609) 228-5725
     Email: mschreck@reservecapitalgroup.com

                   About Atlantic Broom Service

Atlantic Broom Service, Inc. is a company in East Bridgewater,
Mass., which  offers roadway maintenance products and highway
signage.

Atlantic Broom Service and its affiliate, ATL Municipal Sales, LLC,
filed voluntary petitions for relief under Chapter 11 of the
Bankruptcy Code (Bankr. D. Mass. Lead Case No. 22-10173) on Feb.
15, 2022. In its petition, Atlantic Broom Service listed up to
$500,000 in assets and up to $10 million in liabilities. Clement G.
Kilcy, president, signed the petition.

Judge Janet E. Bostwick oversees the cases.

Rubin and Rudman, LLP and Campbell DeVasto & Associates serve as
the Debtors' legal counsel and accountant, respectively.


AYTU BIOPHARMA: Appoints Vivian Liu to Board of Directors
---------------------------------------------------------
Aytu BioPharma, Inc. has appointed Vivian Liu to the Company's
board of directors, effective July 1, 2022.  Ms. Liu will serve as
an independent director and as a member of the Nominating &
Corporate Governance Committee.

"I'm thrilled to welcome Vivian to Aytu's board of directors as we
continue to transform the company and focus on our key growth
drivers of growing our commercial businesses and building a
valuable therapeutics pipeline focused on complex and
pediatric-onset rare diseases," said Josh Disbrow, chief executive
officer of Aytu BioPharma.  "Vivian's broad skill set and deep
expertise across clinical and corporate development, along with her
significant experience in building and leading emerging
biotechnology companies, will serve the company very well.  Her
global business development knowledge will help us scale as we aim
to deliver long-term value to shareholders.  I sincerely appreciate
Vivian joining our board at this important time in the company's
history."

Vivian Liu commented, "I am excited to be joining Aytu's board of
directors and look forward to assisting the management team as the
company continues to make progress on its strategic plans.  As an
executive and entrepreneur operating for many years in biotech and
pharmaceuticals, I can appreciate the challenges and opportunities
that lie ahead and am ready to help lead Aytu as the company
continues to grow."

Vivian Liu currently serves as Head of Corporate Affairs for PREMIA
Holdings (HK) Limited, a developer of clinical-genomic oncology
databases and service provider to pharmaceutical companies seeking
to operate clinical trials throughout Asia.  Prior to joining
PREMIA, Vivian served in various roles, including as a member of
Board of Directors and president, chief executive officer and chief
financial officer for Innovus Pharmaceuticals, Inc., a publicly
listed consumer healthcare company acquired by Aytu BioPharma in
February 2020.  Prior to Innovus, she served as the president and
chief executive officer of FasTrack Pharmaceuticals, Inc.
Vivian is currently an independent board member and Chair of the
Audit Committee for ThermoGenesis Holdings Inc., a publicly listed
cell therapy company.  From 2017-2018, she served as the chief
operating officer and a member of the Board of Directors of
ThermoGenesis' predecessor company, Cesca Therapeutics, Inc.
Previously, Vivian served as managing director of OxOnc Services
Company, an oncology development company, and prior to that, Ms.
Liu co-founded and served as President, chief executive officer,
and board director of NexMed, Inc., a drug development company
which was later renamed Apricus BioSciences.  Prior to her
appointment as President of NexMed, Ms. Liu served in several
executive capacities, including as executive vice president, chief
operating officer, Chief Financial Officer and Vice President of
Corporate Affairs. Ms. Liu has an M.P.A. from the University of
Southern California and a B.A. from the University of California,
Berkeley.

Ms. Liu will participate in the Company's non-employee director
compensation program.  Pursuant to the non-employee director's
compensation program, upon initial appointment to the Board, Ms.
Liu will receive a grant of 6,500 restricted shares of the
Company's common stock.  The equity grant vests one-third on July
1, 2023 and the remaining shares vest ratably over the following
eight quarters.

                       About Aytu BioPharma

Englewood, Colorado-based Aytu BioPharma, Inc., formerly known as
Aytu BioScience, Inc. -- http://www.aytubio.com-- is a specialty
pharmaceutical company with a growing commercial portfolio of
prescription therapeutics and consumer health products.  The
company's primary prescription products treat attention deficit
hyperactivity disorder (ADHD) and other common pediatric
conditions.  Aytu markets ADHD products Adzenys XR-ODT
(amphetamine) extended-release orally disintegrating tablets,
Cotempla XR-ODT (methylphenidate) extended-release orally
disintegrating tablets, and Adzenys-ER (amphetamine)
extended-release oral suspension.

Aytu Biopharma reported a net loss of $58.29 million for the year
ended June 30, 2021, a net loss of $13.62 million for the year
ended June 30, 2020, and a net loss of $27.13 million for the year
ended June 30, 2019.  As of Dec. 31, 2021, the Company had $223.82
million in total assets, $118.29 million in total liabilities, and
$105.54 million in total stockholders' equity.


BALLY'S CORP: Fitch Affirms 'B+' IDR & Alters Outlook to Negative
-----------------------------------------------------------------
Fitch Ratings has affirmed Bally's Corporation's (Bally's)
Long-Term Issuer Default Ratings (IDRs) at 'B+'. Fitch has also
affirmed Bally's senior secured credit facility at 'BB+'/'RR1' and
its senior unsecured notes at 'B-'/'RR6'. The Rating Outlook was
revised to Negative from Stable.

The Negative Outlook considers elevated leverage (adjusted
debt/EBITDAR) above Fitch's 5.5x downgrade sensitivity as a result
of the announced sale-leaseback of the Rhode Island properties
(subject to lender consent) and continued EBITDA drag at the
company's U.S. interactive segment. The announced sale leaseback of
the Rhode Island properties provides additional liquidity to fund
near-term cash outflows, but also comes with $610 million in
incremental lease-equivalent debt. While Fitch anticipates the
company can de-lever below 5.5x by 2024, this coincides with the
ramp up of Bally's Chicago casino development cycle.

The Negative Outlook also considers the execution risk on the $1.7
billion Chicago development, including its impact to leverage,
opening timeline, and EBITDA generation (partially offset by its
diversification benefits). Fitch will ultimately include the
Chicago property's cash flows and associated debt in its
consolidated leverage metrics given the perceived strategic
importance of the property.

KEY RATING DRIVERS

'B+' IDR Affirmed: The IDR affirmation reflects Fitch's expectation
that Bally's will operate with gross adjusted leverage in the
mid-5.0xs in the intermediate term absent the temporary impact from
the Chicago casino's development. Fitch believes Bally's leverage
trajectory will remain consistent with 'B+' as the cash flow burn
from interactive subsides and the international Gamesys operations
continue to modestly grow.

Fitch recognizes the Chicago development's negative impact to
reported consolidated leverage through roughly 2025 during
construction, but ample de-levering opportunities should exist upon
completion such that Bally's can maintain its adjusted leverage
below 5.5x.

Sale Leaseback of Rhode Island: The announced sale leaseback of
Bally's Rhode Island properties (Twin River Casino and Tiverton
Casino) for approximately $1 billion will provide necessary cash
proceeds to fund Bally's capital strategy, which considers
shareholder returns (including the announced $190 million tender
offer) and future growth opportunities (including equity component
of the Chicago casino). This is offset by its overall increase to
adjusted leverage and reduced financial flexibility with the
company's marquee real estate soon-to-be monetized and $76 million
in incremental rent.

In the event that lender consent is not received for the Lincoln
property and the Biloxi property is substituted under the proposed
the transaction with Gaming &Leisure Properties (GLPI,
BBB-/Stable), the resultant pro forma leverage trajectory could be
marginally lower. That said, a Negative Outlook could still be
warranted given gross adjusted leverage will still temporarily be
above Fitch's downgrade sensitivity. Future sale leasebacks of
Bally's remaining owned real estate would further reduce the
company's financial flexibility and potentially increase lease
adjusted leverage, which could pressure the IDR.

Chicago Casino Development: The proposed $1.7 billion Chicago
casino development will lead to medium-term elevated consolidated
leverage metrics, with gross consolidated adjusted leverage likely
remaining outside of Fitch's sensitivities through construction.
Fitch assumes a roughly 60%/40% split between debt and equity.

Consolidated adjusted leverage will remain elevated through 2025
amid construction, though Fitch forecasts Bally's can ultimately
maintain adjusted leverage below 5.5x long-term under its set of
assumptions for Chicago's cash flow potential (notwithstanding
material recessionary pressures). Bally's also plans to open a
temporary casino facility amid construction, which should lead to a
small amount of incremental EBITDA. Upon completion, Fitch
estimates a potential sale-leaseback of the casino's real estate
could result in material cash proceeds that could support
de-levering back below 5.5x.

There is execution risk around the property opening in a reasonable
timeframe and EBITDA meeting Fitch's expectations. Fitch is
forecasting a modest 12% return on investment for the property,
leading to fully-ramped EBITDA of about $200 million. This
considers market-wide win-per-unit metrics of comparable
Chicagoland casinos, the property's positioning in the market, and
the city's higher than average gaming tax rate. Chicago is a
robust, though saturated, gaming market with many casinos within
close proximity to the city. Fitch believes the proposed casino
should be able to generate above average win-per-day metrics when
compared to competitive properties.

Improving Diversification: Bally's currently operates 14 properties
in 10 states, an improvement from a single property in 2013 and
four in 2019. The M&A strategy has diversified cash flows away from
the Northeast and has primarily centered around buying
underperforming properties at discounted valuations. Bally's
properties are typically not market leaders but the company's
ongoing growth capex in its properties will support
competitiveness.

The addition of Gamesys further added to Bally's total size, gaming
offering and geographic presence. Bally's Interactive will also
help diversify the business, though this segment is still in ramp
up mode and generating negative EBITDA. Longer-term, the Chicago
property will be a flagship Bally's property providing additional
scale and diversification.

Uncertainty Around Interactive Strategy: The momentum in U.S.
sports betting and online gaming has led to multiple land-based and
digital operators entering the market, including Bally's. Despite
its benefit to Bally's product diversification, Fitch does not
expect the company's U.S. interactive presence to be a material
credit driver in the near-to-intermediate term. Bally's is still
rolling its product offering out and the segment remains a drag on
cashflows.

The market is extremely competitive, loss leading, and currently
dominated by three large players (DraftKings, Fanduel and BetMGM).
These operators have enjoyed first mover advantages and/or invested
heavily in marketing and promotions. Other well-capitalized
operators have also increased investment in the space.

Tepid Regional Gaming Outlook: Fitch anticipates a pullback in
regional gaming demand in the back half of 2022 and into 2023, due
both to tough year over year comparisons from an exceptionally
strong 2021 and concerns on the current macroeconomic backdrop. The
impressive gaming performance in domestic markets seen in 2021 and
to-date in 2022 should subside, especially as levels of
discretionary spend become more pressured amid the current
inflationary environment.

Fitch is forecasting a mid-single-digit revenue decline to most
regional gaming operators in the second-half 2022 and 2023. That
being said, current revenues continue to outpace pre-pandemic
performance, so declines will generally be manageable for
operators. The strong and sustained level of profitability
post-pandemic will also help to offset top-line declines.

Gamesys Acquisition: The addition of Gamesys provides some
geographic and platform diversification to Bally's predominately
U.S. land-based operating profile, as well as strong FCF
generation. Gamesys has a bingo and online casino presence in the
U.K. (about 58% of total Gamesys revenue), while also realizing
growth in the unregulated Japan market. The acquisition provides
the in-house technology tools needed for Bally's U.S. Interactive
strategy. These benefits are balanced against medium-term
regulatory concerns from the U.K.'s Gambling Act Review, whose
eventual outcome could weigh more negatively on online casino
operators relative to betting-focused operators.

An additional concern is the fact that about 30% of Gamesys revenue
is generated in unregulated jurisdictions (mainly Japan). The main
risk surrounding unregulated markets is they may develop more
stringent regulations, which can adversely affect Gamesys' margins
or may force Gamesys out of the market.

DERIVATION SUMMARY

The 'B+' rating reflects Bally's diversified U.S. regional gaming
footprint and international digital footprint, as well as its
moderate pro forma gross adjusted leverage. The rating also
considers Bally's good discretionary FCF and liquidity position.
The rating is similar to other regional gaming operators with
comparable credit metrics, though Bally's has higher execution risk
(related to recent M&A and expansionary opportunities) and certain
peers have slightly better land-based portfolios. MGM Resorts is
considered slightly strong given its higher quality properties,
better diversification with a solid presence on the Las Vegas
Strip, strong liquidity and a greater normalized FCF profile.

The Gamesys business has smaller scale and weaker diversification
than peers Flutter Entertainment (BBB-/Stable) and Entain plc
(BB/Positive), which are more focused on fixed-odds betting (online
and retail) and poker. Flutter has a strong existing footprint in
the growing U.S. sports betting market given its ownership of
Fanduel.

Gamesys potentially has more risk exposure to the U.K. Gambling Act
Review as online casino operators face more headwinds comparatively
than fixed-odds betting operators (potential max betting limits
and/or loss limits). Gamesys has no meaningful physical footprint
so capex is relatively less and the company has benefited from the
pandemic's impact on customers adopting more digital platforms.

KEY ASSUMPTIONS

-- Same-store land-based revenues pull back mid-single digits in
    2023, due to tougher year over year comparisons and Fitch's
    expectation of regional gaming demand decelerating. Total
    company EBITDAR margins are forecasted to be in the mid-to-
    high 20% range through the forecast;

-- Rhode Island sale leaseback is completed by YE and lender
    consent is received, with proceeds going towards Bally's
    balanced capital allocation strategy;

-- The $1.7 billion Chicago casino construction commences in 2023

    with a three- to four-year development timeline. Fitch
    forecasts about $200 million in EBITDA at the fully ramped
    property, or a 12% ROI. Bally's will open a temporary facility

    in the near-term which contributes a small amount of annual
    EBITDA;

-- Bally's US Interactive business operates at a low-to-mid-
    single-digit market share, seeing ramp up through 2024. Fitch
    expects the segment to be cash flow neutral to slightly
    negative in the near-term, with long-term margins around 20%
    possible;

-- International Interactive grows mid-to-high single digits
    through the forecast, with most growth coming from Asia and
    Rest of World segments. Segment EBITDA margins (after
    allocated administrative expense) remains in the mid-20%
    range;

-- Discretionary FCF margin in the high-single to low double-
    digit range annually. Fitch expects FCF allocation to
    primarily focus on growth capex and share repurchases. Further

    debt paydown is unlikely, though the company will have
    capacity to do so.

KEY RECOVERY RATING ASSUMPTIONS

The recovery analysis assumes that Bally's would be considered a
going concern in bankruptcy and that the company would be
reorganized rather than liquidated. We assume Bally's roughly $145
million in pro forma leases with gaming REITs are not rejected in
bankruptcy and we also assume the rent is not re-set by the
landlords. Fitch has assumed a 10% administrative claim and full
draw on Bally's approximately $620 million revolver. The current
recovery ratings contemplate roughly $2.3 billion of secured debt
claims (pro forma for some Fitch-assumed debt paydown from the
Rhode Island sale-leaseback) and $1.5 billion of unsecured debt
claims.

Fitch utilizes an aggregate going-concern EBITDA of about $420
million, which includes roughly $200 million from the U.S.
land-based business, $210 million from Gamesys, and $15 million
attributable to Bally's U.S. Interactive business. With a blended
enterprise value (EV) multiple of roughly 5.75x, this equates to
$2.4 billion of enterprise value. This is about $40 million lower
than the prior review's going-concern EBITDA given the introduction
of $76 million in Rhode Island rent and more sustainable margin
benefits in the underlying casino business than previously
anticipated.

The U.S. land-based going-concern EBITDA reflects a moderate
recessionary environment, characterized by 50% flowthrough to
EBITDAR less master lease rent. It also represents a forward view
from a hypothetical decline in EBITDA that could result in negative
FCF or a financial covenant breach under the credit agreement, a
decline below $380MM in EBITDA would result in breaching 5.0x first
lien leverage covenant). We include a small amount of Bally's
Interactive EBITDA ($15 million) which is below Fitch's 2025
estimate discounted by 33% to reflect more aggressive marketing
spend by Bally's. The Interactive business has no historical
operations, while the U.S. sports betting and iGaming industries
have limited operating history given their more recent
legalization. Fitch does not include residual value from the
proposed Chicago casino.

The Gamesys going-concern EBITDA reflects reduced economics in the
U.K. as a result of medium-term regulatory headwinds and/or the
loss of its Asian business (about 30% of revenues) given its
unregulated nature. This level of EBITDA is roughly 35% below
Fitch's 2022 forecast.

Fitch includes a small amount of Bally's Interactive EBITDA which
is Fitch's 2024 estimate discounted by 33% to reflect more
aggressive marketing spend by Bally's. The U.S. sports betting and
iGaming markets have limited operating history given their more
recent legalization. Bally's Interactive is a wholly-owned
unrestricted subsidiary but the restricted group's debt
documentation includes a specific asset sale carve-out for the
Interactive business such that any asset sale proceeds must be
distributed into the restricted group. Fitch does not yet include
any value in its recovery analysis for the Chicago development.

Fitch's recovery analysis for Bally's is based on blended EV
multiples for its three segments that are slightly below historical
market and M&A implied multiples. This is to account for the
difficulty of estimating multiples at the time of default, which
could be several years out for healthier issuers. Fitch assigns a
6.0x multiple to Bally's land-based segment given they primarily
operate in competitive markets, are not market leaders, and have
some degree of fixed costs related to their lease agreements.

This is higher than the 5.5x multiple used for pure gaming OpCos
(higher fixed costs) and lower than peers in more advantageous
markets or that have higher property quality. The 6.0x multiple is
a discount to traditional gaming assets' M&A and trading multiples
of around 8.0x. As the Interactive business grows and becomes a
more meaningful piece of overall cash flow, this could support a
higher EV multiple.

Fitch applies a 5.5x EV multiple to the Gamesys segment, which is
lower than the recovery multiple used for The Stars Group given its
geographic exposure outside of the U.S., regulatory headwinds in
the U.K., smaller scale, and risks associated with operating in
grey regulatory markets in Asian. In 2021, Bally's purchased
Gamesys for about 11.0x 2020 EBITDA.

RATING SENSITIVITIES

Factors that could, individually or collectively, lead to positive
rating action/upgrade:

-- Gross adjusted leverage sustaining below 4.5x;

-- Greater long-term certainty around regulatory environments in
    key non-U.S. jurisdictions;

-- Successful development of Bally's U.S. interactive business
    and profitability or market share exceeding Fitch's
    expectation.

Factors that could, individually or collectively, lead to negative
rating action/downgrade:

-- Gross adjusted leverage sustaining above 5.5x;

-- Discretionary FCF margins sustained below 10% of revenues;

-- Evidence of integration challenges with company's M&A strategy

    (e.g. Gamesys);

-- Adverse regulatory actions that significantly impact
    profitability, market access or the company's ability to
    maintain gaming licenses globally.

Fitch could revise the Outlook back to Stable should Bally's
de-lever back below 5.5x adjusted leverage by 2024 and Fitch has a
greater degree of confidence that pro forma leverage will be below
5.5x upon the Chicago casino's completion.

BEST/WORST CASE RATING SCENARIO

International scale credit ratings of Non-Financial Corporate
issuers have a best-case rating upgrade scenario (defined as the
99th percentile of rating transitions, measured in a positive
direction) of three notches over a three-year rating horizon; and a
worst-case rating downgrade scenario (defined as the 99th
percentile of rating transitions, measured in a negative direction)
of four notches over three years. The complete span of best- and
worst-case scenario credit ratings for all rating categories ranges
from 'AAA' to 'D'. Best- and worst-case scenario credit ratings are
based on historical performance.

LIQUIDITY AND DEBT STRUCTURE

Bally's has full availability on its $620 million revolver and will
have nearly $1.0 billion in cash at the close of the Rhode Island
sale-leaseback (assuming both Rhode Island properties are
included). The transaction boosts the company's liquidity position
to fund its announced $190 million tender offer and growth capex
initiatives. Bally's is entering a material development cycle with
the proposed Chicago casino, though Fitch does not have any major
funding concerns for the project.

Discretionary FCF margins are expected to be in the high
single-digit range consistently, not considering the heavy growth
capex schedule in the intermediate term. Bally's nearest maturity
is not until 2028.

ISSUER PROFILE

Bally's is a U.S. regional gaming operator with 14 properties
across 10 states. The company also operates sports betting and
online gaming platforms in the U.S. and internationally.

ESG CONSIDERATIONS

Unless otherwise disclosed in this section, the highest level of
ESG credit relevance is a score of '3'. This means ESG issues are
credit-neutral or have only a minimal credit impact on the entity,
either due to their nature or the way in which they are being
managed by the entity.

   DEBT                 RATING                        PRIOR
   ----                 ------                        -----
Bally's Corporation   LT IDR   B+    Affirmed         B+

   senior unsecured   LT       B-    Affirmed   RR6   B-

   senior secured     LT       BB+   Affirmed   RR1   BB+


BAYRIDGE LOK: Former Victory Hospital Bought by Allure Group
------------------------------------------------------------
Crain's New York Business reports that the Allure Group, the
scandal-ridden nursing home operator penalized by the state
attorney general for flipping Rivington House to a condominium
developer, has purchased the former Victory Memorial Hospital site
in Bay Ridge for $160 million, records show.

According to Finance World, the deal includes the former hospital
building at 92nd Street and Seventh Avenue -- which is home to
outpatient medical center SUNY Downstate at Bay Ridge and a
forthcoming $18.6 million standalone emergency department run by
Maimonides Medical Center -- as well as a neighboring parking
garage. The Allure Group already owns the nursing home next door,
Hamilton Park Nursing and Rehabilitation Center.

Maimonides is subleasing 15,000 square feet from Northwell Health
for $609,000 per year, under a 10-year deal signed in 2019, Crain's
previously reported. Northwell, which leased the space from its
former owner, declined to comment on the building's sale and
whether the Allure Group has shared its intentions for the
property.

The Allure Group operates six nursing homes and rehabilitation
centers in the city, but founder and Chairman Joel Landau's health
care enterprise extends much further.  He co-founded and leads
Aurora Health Network, which operates more than 6,000 nursing home
beds across the US, and private-equity firm Pinta Capital Partners,
which makes investments of up to $10 million in small to midsize
health care companies.

The company made headlines during the de Blasio administration,
after it purchased Lower East Side HIV/AIDS nursing home Rivington
House from a nonprofit in 2015 and paid the city more than $16
million to remove deed restrictions on the property.  The city's
action enabled Allure to flip the property to a luxury condominium
developer for a $72 million profit.

Pram later told Crain's that the price, which was five times higher
than what anyone had ever paid the city to lift a deed restriction,
undermined the financial viability of operating a nursing home
relying on Medicaid funding.

In 2016 the company reached a $2 million settlement with former
state Attorney General Eric T. Schneiderman over the Rivington
House controversy and its purchase and closure of another facility,
the CABS Nursing Home in Brooklyn.

Earlier this year Allure was ordered to pay $750,000 in damages to
the family of a nursing home resident who died in 2017 at one of
the company’s facilities, after a jury found the facility guilty
of negligence, Brooklyn Paper reported.

Pram did not return Crain's requests for comment.

Allure bought the Victory Memorial Hospital site as part of a
Chapter 11 bankruptcy case filed by Schwartz in December through
limited liability company Bayridge Lok Holdings, court records
show.

Schwartz, who had agreed to buy the hospital site from the Leser
Group for $153 million, borrowed $3 million from another firm to
finance the purchase but needed new financing to satisfy her lender
and close on the contract, according to court records.

Leser had purchased the site for $44.9 million in 2009, property
records show. A representative for Leser did not respond to a
request for comment.

Schwartz's deal with Allure as part of the bankruptcy proceedings
enabled her to close on the original purchase and then flip it to
Allure at a profit of about $7 million.

Real estate deals done through bankruptcy are typically exempt from
transfer and mortgage recording taxes, but Schwartz’s lawyer said
that completing the sale—not avoiding taxes—was the purpose of
filing for bankruptcy.

The US bankruptcy court judge who approved the plan said that
Schwartz’s deal with Allure was made "without collusion, in a
fair and good faith manner, and from arm’s-length bargaining
positions," according to court records.

                  About Bayridge Lok Holdings

Bayridge Lok Holdings, LLC, is a Brooklyn, N.Y.-based limited
liability company currently under contract to purchase the real
property located at 699 92nd Street, Brooklyn, New York 11228 and
9012 7th Avenue, Brooklyn, New York 11228.  The Property is
currently owned by Sunset LG Realty LLC ("Sunset").  The Property's
sole tenant is Northwell Healthcare, Inc., which
operates the Property with SUNY Downstate Health Sciences
University as an urban medical center that offers comprehensive
ambulatory surgery services.

Bayridge Lok Holdings filed its voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. E.D.N.Y. Case No.
21-43128) on Dec. 21, 2021, listing as much as $500 million in both
assets and liabilities.  Judge Jil Mazer-Marino oversees the case.

Fred B. Ringel, Esq., at Robinson Brog Leinwand Greene Genovese &
Gluck P.C., serves as the Debtor's legal counsel.


BED BATH & BEYOND: CEO Mark Tritton Departs
-------------------------------------------
Bed Bath & Beyond Inc. announced significant changes to the
Company's senior leadership to focus on reversing recent results,
addressing supply chain and inventory, and strengthening its
balance sheet.  Sue Gove, an independent director on the Company's
Board of Directors and Chair of the Board's Strategy Committee, has
been named interim chief executive officer, replacing Mark Tritton,
who has left his role as president and chief executive officer and
as a member of the Board.

Harriet Edelman, Independent Chair of the Bed Bath & Beyond Inc.
Board of Directors, said: "After thorough consideration, the Board
determined that it was time for a change in leadership.  Our
banner's heritage is built on the premise that when customers are
shopping for the home, Bed Bath & Beyond is the perfect destination
for unique solutions and inspiration.  We must deliver that
proposition for customers, drive growth, and unlock the value of
the banners.  Today's actions address company performance, the
macroeconomic conditions under which we are operating, and the
expectations of the Board on behalf of shareholders.  We are
committed to addressing the urgent issues that have been impacting
sales, profitability, and cash flow generation.  We are confident
Sue brings the right combination of industry experience and
knowledge of Bed Bath & Beyond's operations to lead the Company,
focus our resources, and revise strategy, as appropriate."

Ms. Gove said, "We must deliver improved results.  Our
shareholders, Associates, customers, and partners all expect more.
We are committed to providing customers with a one-stop destination
to meet their needs through our assortment, experience, and
services, whether online or in stores.  Top-tier execution, careful
management of costs, greater supply chain reliability, prudent
capital spending, a stronger balance sheet, and robust digital
capabilities will all be important to our success.  I'm eager to
start working more closely with our leaders and our Associates
across all banners to make the necessary strategy adjustments and
create a brighter future for Bed Bath & Beyond Inc."

Executive Changes

The Company further announced that it has named Mara Sirhal as
executive vice president and chief merchandising officer.  Ms.
Sirhal, who most recently served as Bed Bath & Beyond's senior vice
president and general manager for Harmon, as well as general
merchandise manager of Health, Beauty & Consumables, will be
responsible for driving the Company's omnichannel merchandising,
planning, and Owned Brands strategies, while also retaining her
position as General Manager for the Harmon retail banner.  Ms.
Sirhal will report directly to Ms. Gove.  She replaces Joe Hartsig,
who is leaving the company.

Ms. Edelman continued, "We appreciate Mark's contributions over the
past two and a half years.  These include launching our
transformation strategy, delivering returns to shareholders through
the divestiture of non-core assets, investing in technology,
infrastructure and digital capabilities and introducing Owned
Brands.  Under his leadership, the Company navigated well through
the COVID-19 pandemic, keeping our Associates, customers, and
communities safe and served.  Joe was also a key member of our
senior leadership team and instrumental in developing and
implementing our product strategy.  The Board of Directors
recognizes and thanks both Mark and Joe for their leadership and
wish them all the best for the future."

These changes reflect the decision of the Company's 13 independent
members of the Board of Directors.

To support its work, the Board has retained Berkeley Research Group
(BRG), a leading retail advisory firm, to focus on cash, inventory
and balance sheet optimization.  In addition, Russell Reynolds, a
nationally recognized search firm, has been retained to commence a
search process for the permanent chief executive officer role.

Strategy Committee Update

As previously announced, the Strategy Committee of the Board has
been evaluating options for buybuy BABY over the past several
months.  The Committee is working closely with management and
strategic and financial advisors to properly assess inherent value
potential.  While the Committee's work continues, the analysis
to-date has confirmed the potential of buybuy BABY and has
identified several strategies to further increase the synergies and
compelling growth potential to be unlocked within Bed Bath &
Beyond, Inc.  The Committee will continue its work and provide
support while the Company focuses on near-term actions that
primarily involve improved execution.  These include focus on key
offerings, recapturing the power of its registry program and an
improved digital platform.
In line with the executive transition, the Strategy Committee will
be reconfigured as Sue Gove steps down from her role as Chair.
Effective immediately, current Committee member Andrea Weiss has
assumed the role of Chair and Joshua Schechter, Chair of the Audit
Committee, will join the Strategy Committee.

About Sue Gove

Ms. Gove has been an independent director of Bed Bath & Beyond Inc.
since May 2019.  Throughout her tenure, Sue served two years as a
member of the Audit Committee and three years as a member of the
Nominating and Corporate Governance committee.  In March, she was
named Chair of the Board's Strategy Committee.  Sue has spent more
than 30 years within the retail industry serving a variety of
senior financial, operating and strategic roles that included
president and chief executive officer of Golfsmith International
Holdings and chief operating officer of Zale Corporation.  She has
also served as a senior advisor for Alvarez & Marsal, a global
professional services firm, from March 2017 to March 2019, where
she primarily focused on advisory and turnaround for retail
companies.  She is the president of Excelsior Advisors, LLC, a
retail consulting and advisory firm founded in August 2014.

About Mara Sirhal

Ms. Sirhal has 20 years of experience in retail, merchandising,
store operations, beauty, and wellness.  Prior to Bed Bath & Beyond
and Harmon, she worked at Macy's Inc., most recently as vice
president and Divisional Business Manager for Licensed, Retail as a
Service and Retail Diversity Strategy, and previously held a number
of strategic merchandising roles at the retailer, including Vice
President and Divisional Business Manager for Fragrances, Bath and
Body Merchandising in the Beauty division.  In this role she was
responsible for buying, planning, digital and inventory management,
and delivered significant growth in comp sales and market share.
Prior to her current role as EVP and CMO, Ms. Sirhal was senior
vice president and general manager of Harmon Health and Beauty
Stores, as well as general merchandise manager of Health, Beauty &
Consumables, where she was responsible for leading all operational
aspects of this value-driven business.

                      About Bed Bath & Beyond

Bed Bath & Beyond Inc., together with its subsidiaries, is an
omnichannel retailer selling a wide assortment of merchandise in
the Home, Baby, Beauty & Wellness markets and operate under the
names Bed Bath & Beyond, buybuy BABY, and Harmon, Harmon Face
Values.  The Company also operates Decorist, an online interior
design platform that provides personalized home design services.

The Company reported a net loss of $559.62 million for the fiscal
year ended Feb. 26, 2022, a net loss of $150.77 million for the
year ended Feb. 27, 2021, a net loss of $613.82 million for the
year ended Feb. 29, 2020, and a net loss of $137.22 million for the
year ended March 2, 2019.  As of May 28, 2022, the Company had
$4.94 billion in total assets, $5.16 billion in total liabilities,
and a total stockholders' deficit of $220.30 million.


BED BATH & BEYOND: Incurs $357.7 Million Net Loss in First Quarter
------------------------------------------------------------------
Bed Bath & Beyond Inc. filed with the Securities and Exchange
Commission its Quarterly Report on Form 10-Q disclosing a net loss
of $357.67 million on $1.46 billion of net sales for the three
months ended May 28, 2022, compared to a net loss of $50.87 million
on $1.95 billion of net sales for the three months ended May 29,
2021.

As of May 28, 2022, the Company had $4.95 billion in total assets,
$5.17 billion in total liabilities, and a total shareholders'
deficit of $220.30 million.

The Company ended the first quarter of Fiscal 2022 in a solid
liquidity position, which the Company anticipates maintaining, to
provide it the flexibility to fund its ongoing initiatives and act
upon other opportunities that may arise.  As of May 28, 2022, the
Company had approximately $107.5 million in cash and cash
equivalents, a decrease of approximately $332.0 million as compared
with Feb. 26, 2022, driven by working capital investments in
inventory, as well as $104.9 million in capital expenditures and
$43.0 million in share repurchases, partially offset by borrowings
under its ABL Facility of $200.0 million.  

"We believe that existing and internally generated funds, along
with capacity under our ABL Facility, will be sufficient to
continue to finance our operations for the next twelve months.  We
have the ability to continue to borrow under our ABL Facility,
subject to customary conditions, including no default, the accuracy
of representations and warranties, and borrowing base availability.
Subsequent to the end of the first quarter of Fiscal 2022, the
Company borrowed an additional $200.0 million under the ABL
Facility for a total of $400.0 million of borrowings.  The ABL
Facility matures on August 9, 2026.  Our ability to borrow under
the ABL Facility is based upon a specified borrowing base
consisting of a percentage of our eligible inventory and credit
card receivables as defined in the ABL Facility, net of applicable
reserves," Bed Bath said.

"Our liquidity may also continue to be negatively impacted by the
uncertainty regarding COVID-19 and macro-economic factors,
including the timing of any economic recession and/or recovery,"
the Company added.

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/886158/000088615822000081/bbby-20220528.htm

                      About Bed Bath & Beyond

Bed Bath & Beyond Inc. and subsidiaries is an omnichannel retailer
selling a wide assortment of merchandise in the Home, Baby, Beauty
& Wellness markets and operate under the names Bed Bath & Beyond,
buybuy BABY, and Harmon, Harmon Face Values.  The Company also
operates Decorist, an online interior design platform that provides
personalized home design services.

The Company reported a net loss of $559.62 million for the fiscal
year ended Feb. 26, 2022, a net loss of $150.77 million for the
year ended Feb. 27, 2021, and a net loss of $613.82 million for the
year ended Feb. 29, 2020.


BROOKLYN IMMUNOTHERAPEUTICS: Incurs $9.4M Net Loss in First Quarter
-------------------------------------------------------------------
Brooklyn ImmunoTherapeutics, Inc. filed with the Securities and
Exchange Commission its Quarterly Report on Form 10-Q disclosing
a net loss of $9.38 million for the three months ended March 31,
2022, compared to a net loss of $18.52 million for the three months
ended March 31, 2021.

As of March 31, 2022, the Company had $35.38 million in total
assets, $18.07 million in total liabilities, and $17.31 million in
total stockholders' equity.

The Company has incurred significant operating losses and has an
accumulated deficit as a result of ongoing efforts to develop
product candidates, including conducting clinical trials and
providing general and administrative support for operations.  As of
March 31, 2022, the Company had a cash balance of approximately
$23.5 million and an accumulated deficit of approximately $150.1
million.

On March 9, 2022, the Company consummated a private placement of
common stock and warrants resulting in net proceeds of
approximately $11 million.

In connection with preparing the accompanying condensed
consolidated financial statements as of and for the three months
ended March 31, 2022, the Company's management concluded that there
is substantial doubt regarding the Company's ability to continue as
a going concern because it does not expect to have sufficient cash
or working capital resources to fund operations for the
twelve-month period subsequent to the issuance date of these
financial statements.

Brooklyn ImmunoTherapeutics stated, "The Company will need to raise
additional capital, which could be through the remaining
availability under our equity line purchase agreement with Lincoln
Park Capital Fund, LLC (to the extent the Company is permitted to
use such agreement), public or private equity offerings, debt
financings, corporate collaborations or other means.  The Company
may also seek governmental grants to support its clinical trials
and preclinical trials.  The Company currently has no arrangements
for such capital and no assurances can be given that it will be
able to raise such capital when needed, on acceptable terms, or at
all."

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/748592/000114036122024669/brhc10039260_10q.htm

                About Brooklyn ImmunoTherapeutics

Brooklyn ImmunoTherapeutics (formerly NTN Buzztime, Inc.) is
biopharmaceutical company focused on exploring the role that
cytokine, gene editing, and cell therapy can have in treating
patients with cancer, blood disorders, and monogenic diseases.

Brooklyn ImmunoTherapeutics reported a net loss of $122.31 million
for the year ended Dec. 31, 2021, compared to a net loss of $26.53
million for the year ended Dec. 31, 2020.  As of Dec. 31, 2021, the
Company had $32.43 million in total assets, $25.93 million in total
liabilities, and $6.50 million in total stockholders' and members'
equity.

New York, NY-based Marcum LLP, the Company's former auditor, issued
a "going concern" qualification in its report dated April 15, 2022,
citing that the Company has incurred significant losses and needs
to raise additional funds to meet its obligations and sustain its
operations. These conditions raise substantial doubt about the
Company's ability to continue as a going concern.


CAPSTONE GREEN: Delays Form 10-K for Period Ended March 31
----------------------------------------------------------
Capstone Green Energy Corporation filed a Form 12b-25 with the
Securities and Exchange Commission notifying the delay in the
filing of its Annual Report on Form 10-K for the year ended March
31, 2022.

Capstone Green was unable to file its Annual Report without
unreasonable effort and expense.  The Company needs additional time
as a result of the following:

   * The Company is still in the process of compiling required
information to complete the Annual Report and Marcum LLP, its
independent registered public accounting firm, requires additional
time to complete its audit of the consolidated financial statements
as of and for the year ended March 31, 2022 to be incorporated in
the Annual Report, which includes, but is not limited to,
completing its procedures pertaining to the Company's analysis
regarding the collectability of certain customer accounts
receivable and auditing the Company's analysis of its ability to
continue as a going concern as it relates to the Goldman Sachs
waiver and amendment.

   * The Company expects that its financial results for the year
ended March 31, 2022 will result in the Company being in violation
of certain of its financial covenants contained in its Amended and
Restated Note Purchase Agreement, as amended, with Goldman Sachs
Specialty Lending Group, L.P.  To address those defaults, the
Company has been working with Goldman to enter into a waiver and
amendment to the NPA, which has consumed a significant amount of
the Company's finance and accounting personnel's time.  There can
be no assurance that the Company will be able to enter into a
waiver and amendment, and such waiver and amendment will likely
impose additional burdens on the Company.

The Company anticipates that it will file the Annual Report no
later than the 15th calendar day following the prescribed filing
date.

As of June 29, 2022 (the date of this filing), the Company cannot
provide a reasonable estimate and comparison of the changes in its
results of operations for the year ended March 31, 2022 compared
with the year ended March 31, 2021 because potential adjustments
are being considered in relation to the matters discussed above.

                       About Capstone Energy

Capstone Green Energy Corporation is a provider of customized
microgrid solutions and on-site energy technology systems focused
on helping customers around the globe meet their environmental,
energy savings, and resiliency goals.  In April 2021, the Company
added additional products to its portfolio and shifted its focus to
four key business lines.

Capstone reported a net loss of $18.38 million for the year ended
March 31, 2021, a net loss of $21.90 million for the year ended
March 31, 2020, and a net loss of $16.66 million for the year ended
March 31, 2019.  As of Sept. 30, 2020, the Company had $65.75
million in total assets, $56.90 million in total liabilities, and
$8.85 million in total stockholders' equity.


CARVER BANCORP: Delays Form 10-K for Period Ended March 31
----------------------------------------------------------
Carver Bancorp, Inc. filed a Form 12b-25 with the Securities and
Exchange Commission notifying the delay in the filing of its Annual
Report on Form 10-K for the year ended March 31, 2022.

Carver Bancorp was unable, without unreasonable effort or expense,
to file its Annual Report on Form 10-K by the June 29, 2022 filing
date applicable to smaller reporting companies due to a delay
experienced by the Company in completing its financial statements
and other disclosures in the Annual Report.  As a result, the
Company is still in the process of compiling required information
to complete the Annual Report.  The Company expects that it will
file the Annual Report no later than the 15th calendar day
following the prescribed filing date.

                       About Carver Bancorp

Headquartered in New York, Carver Bancorp, Inc., is the holding
company for Carver Federal Savings Bank, a federally chartered
savings bank.  The Company conducts business as a unitary savings
and loan holding company, and the principal business of the Company
consists of the operation of its wholly-owned subsidiary, Carver
Federal.  Carver Federal was founded in 1948 to serve
African-American communities whose residents, businesses and
institutions had limited access to mainstream financial services.
The Bank remains headquartered in Harlem, and predominantly all of
its seven branches and four stand-alone 24/7 ATM centers are
located in low- to moderate-income neighborhoods.

Carver Bancorp reported a net loss of $3.89 million for the year
ended March 31, 2021, a net loss of $5.42 million for the year
ended March 31, 2020, and a net loss of $5.94 million for the year
ended March 31, 2019.  As of Dec. 31, 2021, the Company had $722.81
million in total assets, $665.11 million in total liabilities, and
$57.70 million in total equity.


CLUBHOUSE MEDIA: Issues $86,625 Convertible Note to 1800 Diagonal
-----------------------------------------------------------------
Clubhouse Media Group, Inc. entered into a securities purchase
agreement with 1800 Diagonal Lending LLC f/k/a Sixth Street
Lending, LLC, a Virginia limited liability company, pursuant to
which, the Company issued a convertible promissory note to the
Investor in the aggregate principal amount of $86,625.00 for a
purchase price of $78,750.00, reflecting a $7,875.00 original issue
discount.  The Purchase Price is comprised of (1) $75,000.00 paid
to the Company; (2) $3,000.00 paid to legal counsel for the
Company; and (3) $750.00 which amount was retained by the Investor
as a due diligence fee.

The Note has a maturity date of June 23, 2023 and bears interest at
10% per annum.  No payments of the principal amount or interest are
due prior to the Maturity Date, other than as specifically set
forth in the Note.  The Company may not prepay the Note prior to
the Maturity Date, other than by way of a conversion initiated by
Investor.

The Note provides the Investor with conversion rights to convert
all or any part of the outstanding and unpaid principal amount of
the Note at any time, from time to time, and at any time during the
period beginning on the date which is 180 days following the date
of the Note and ending on the later of: (i) the Maturity Date; and
(ii) the date of payment of the Default Amount (as defined in the
Note). Notwithstanding the foregoing, the Investor shall not be
entitled to a conversion under the Note upon which the sum of (1)
the number of shares of common stock, $0.000001 par value per share
beneficially owned by the Investor and its affiliates (other than
shares of Common Stock which may be deemed beneficially owned
through the ownership of the unconverted portion of the Note or the
unexercised or unconverted portion of any other security of the
Company subject to a similar limitation on conversion or exercise)
and (2) the number of shares of Common Stock issuable upon the
conversion would result in beneficial ownership by the Investor and
its affiliates of more than 4.99% of the outstanding shares of
Common Stock.

The conversion price is equal to the lesser of the Variable
Conversion Price (as defined in the Note) and Fixed Conversion
Price (as defined in the Note), which is $1.00.  The "Variable
Conversion Price" is defined in the Note as 75% multiplied by the
lowest VWAP for shares of Common Stock during the 20 trading days
immediately preceding the Conversion Date (as defined in the
Note).

During the period conversion rights exist, the Company is required
to reserve from its authorized and unissued Common Stock a
sufficient number of shares, free from preemptive rights, to
provide for the issuance of Common Stock upon the full conversion
of the Note multiplied by four and one half (4.5).  The Reserved
Amount shall be increased from time to time in accordance with the
Company's obligations contained in the Note.  If, at any time, the
Company does not maintain the Reserved Amount, it shall constitute
an Event of Default (as defined in the Note).

Other Events of Default under the Note include, but are not limited
to: (1) failure to pay principal or interest on the Note when due;
(2) failure to issue and transfer Common Stock upon exercise by
Investor of its conversion rights; (3) the breach by the Company of
any material covenant or other material term or condition of the
Note which remains uncured after 20 days' notice by the Investor;
(4) a breach of representations or warranties contained in the Note
by the Company; (5) certain bankruptcy or insolvency related
events; (6) delisting of the Common Stock resulting in the shares
no longer being listed OTC or on any U.S. securities exchange; (7)
failure to timely file an SEC report required by the Exchange Act
of 1934, as amended, remaining uncured 10 days after due; (8) a
restatement of any financial statements by the Company with the SEC
any time after 180 days from June 23, 2022 until the Note is no
longer outstanding, if such restatement would result in a material
adverse effect on the rights of the Investor under the Note or
Securities Purchase Agreement; (9) failure to comply with certain
requirements relating to the replacement of the Company's transfer
agent; and (10) a cross default under any agreement or instrument
between, among or by the Company and, or for the benefit of, the
Investor and any affiliate of the Investor, including other
promissory notes, but excluding documents relating or ancillary to
the Note.

If an Event of Default has occurred and continues uncured, the Note
will become immediately due and payable.  If an Event of Default
occurs because the Company fails to issue shares of Common Stock to
Investor within three business days of receiving a notice of
conversion from Investor, the Company shall pay an amount equal to
the Default Amount multiplied by two (2) in full satisfaction of
the Company's obligations under the Note.  If an Event of Default
occurs for any other reason that continues uncured (or in the case
of an appointment of a receiver, bankruptcy, liquidation, or a
similar default that may not be cured), the Company shall pay an
amount equal to 150% of the Default Amount in full satisfaction of
the Company's obligations under the Note.

The "Default Amount" is equal to the sum of (a) accrued and unpaid
interest on the principal amount of the Note to the date of payment
plus (b) default interest, which is calculated based on a rate of
22% per year (inclusive of the 10% interest per year that would be
due absent an event of default), plus (c) certain other amounts
that may be owed under the Note.

         Amendments to Articles of Incorporation or Bylaws

On June 23, 2022, the Company filed Articles of Amendment to the
Company's Articles of Incorporation with the Nevada Secretary of
State that had the effect of increasing the authorized shares of
common stock from 2,000,000,000 to 8,000,000,000.  The Company's
Preferred Stock was unchanged by the Amendment.

One share of Series X Preferred Stock is outstanding as of June 23,
2022.  The single share of Series X Preferred Stock outstanding is
held by Amir Ben-Yohanan, the Company's chief executive officer,
who also holds 56,847,213 shares of Common Stock as of June 23,
2022.  In the aggregate, Mr. Ben-Yohanan holds 61.68% of the voting
power of the Company as of June 23, 2022.

The Company's Articles provide that in the event that the vote of
the Company's shareholders is otherwise required by the Nevada
Revised Statutes, the number of authorized shares of common stock
may be increased or decreased (but not below the number of shares
thereof then outstanding) by the affirmative vote of the holders of
a majority of the Company's stock entitled to vote irrespective of
Section 78.2055 or Section 78.207 of the NRS, with no vote of any
holders of a particular class of stock, voting as a separate class,
being required.

On June 23, 2022, the Amendment was adopted by a unanimous consent
of the Company's Board of Directors and duly approved by the
written consent of Mr. Ben-Yohanan, as required by the NRS and the
Articles.

                       About Clubhouse Media

Las Vegas, Nevada-based Clubhouse Media Group, Inc. offers
management, production, and deal-making services to its handpicked
influencers, a management division for individual influencer
clients, and an investment arm for joint ventures and acquisitions
for companies in the social media influencer space.

Clubhouse Media reported net loss of $22.25 million for the year
ended Dec. 31, 2021, compared to a net loss of $2.58 million for
the period from Jan. 2, 2020 (inception) to Dec. 31, 2020.  As of
March 31, 2022, the Company had $855,146 in total assets, $12.11
million in total liabilities, and a total stockholders' deficit of
$11.25 million.

Spokane, Washington-based Fruci & Associates II, PLLC, the
Company's auditor since 2020, issued a "going concern"
qualification in its report dated March 29, 2022, citing that the
Company has an accumulated deficit, net losses, and negative
working capital.  These factors raise substantial doubt about the
Company's ability to continue as a going concern.


CORDIA CORP: Incurs $570K Net Loss in 2021
------------------------------------------
Cordia Corporation filed with the Securities and Exchange
Commission its Annual Report on Form 10-K disclosing a net loss of
$570,211 on $207 of sales for the year ended Dec. 31, 2021,
compared to a net loss of $1,464 on $74,207 of sales for the year
ended Dec. 31, 2020.

As of Dec. 31, 2021, the Company had $24,637 in total assets,
$412,592 in total liabilities, and a total stockholders' deficit of
$387,955.

Lakewood, CO-based BF Borgers CPA PC, the Company's auditor since
2020, issued a "going concern" qualification in its report dated
June 29, 2022, citing that the Company has suffered recurring
losses from operations and has a significant accumulated deficit.
In addition, the Company continues to experience negative cash
flows from operations.  These factors raise substantial doubt about
the Company's ability to continue as a going concern.

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/0000837342/000109690622001519/corg-20211231.htm

                           About Cordia

Headquartered in Reno, Nevada, Cordia Corporation has developed a
subscription-based virtual restaurant business since the
termination of custodianship.  The Company will attempt to build
out its virtual restaurant business.


CORSICANA MATTRESS: Wins Approval of First-Day Motions
------------------------------------------------------
Bed Times reports that the U.S. Bankruptcy Court for the Northern
District of Texas has granted all first-day motions filed by
Corsicana Mattress Company and certain of its affiliates that
provides up to $58 million through two debtor-in-possession (DIP)
financing facilities to support ongoing operations.

The motions granted also included authorization to cover payroll,
benefits and expenses for the company's full- and part-time
employees; continue to use existing bank accounts; maintain the
company's insurance programs; pay outstanding taxes; ensure no
disruption from utility providers and continue customer programs.
The Court's approval of these motions enables the company to
continue to service customers, provide for its employees, and pay
vendors and suppliers for services provided and goods received
during the Chapter 11 process.

The DIP Facilities provide Corsicana with up to $18 million in term
loans from Blue Torch Finance LLC, which is seeking to acquire the
Corsicana, Texas-based company through the Chapter 11 process, and
up to $40 million in revolving loans from Wingspire Capital LLC.

"We are obviously pleased the court saw fit to grant all our
first-day motions to allow us to continue to service our customers
and care for our dedicated employees as we go through the Chapter
11 process," said Eric Rhea, chief executive officer.  "The Chapter
11 process will enable Corsicana to emerge as a company re-focused
on its core customers, who we will service with greater
effectiveness and efficiency in all aspects of our operations."

                     About Corsicana Bedding

Corsicana Bedding, LLC, is a U.S.-based manufacturer of mattresses
and foundations. The Company is headquartered in Texas and operates
manufacturing facilities located in Texas, Arizona, Connecticut,
Florida, North Carolina, Tennessee, Washington, and Wisconsin.

Corsicana Bedding and its affiliates sought Chapter 11 bankruptcy
protection (Bankr. N.D. Tex. Lead Case No. 22-90016) on June 25,
2022.

Corsicana Bedding disclosed total assets of $151 million against
total liabilities of $260 million as of May 30, 2022.

The Hon. Edward L. Morris is the case judge.

The Debtors tapped Haynes and Boone, LLP as bankruptcy counsel; and
Houlihan Lockey, Inc. and CR3 Partners, LLC, as financial advisors.
Donlin Recano & Company, Inc., is the claims agent.


COSI INC: Unsecureds' Recovery Lowered to 8.25% of Claims
---------------------------------------------------------
Cosi, Inc., and its debtor-affiliates submitted a Disclosure
Statement for the Second Amended Joint Prepackaged Plan of
Reorganization dated June 30, 2022.

The Debtors seek to implement a financial restructuring that will
significantly deliver their balance sheet, right-size their capital
structure in line with the Debtors' enterprise value and financial
projections, and enable the Debtors to emerge from bankruptcy as a
viable and competitive enterprise.

Class 1 consists of the Existing Secured Lender Claims. Class 1 is
Impaired, and the Holders of Claims in Class 1 are entitled to vote
to accept or reject the Plan. Holders of Existing Secured Lender
Claims together with the Holders of the Rollup Notes, in full and
final satisfaction, release, settlement, and discharge of such
Existing Secured Lender Claims, shall receive 100% of the
Restaurant NewCo Common Stock.

Prior to the Effective Date, the Holders of Existing Secured Lender
Claims and Holders of Rollup Note Claims shall confer and agree
upon their relative shares (if any) of the Restaurant NewCo Common
Stock; provided that on a combined basis, the Holders of Existing
Secured Lender Claims and Rollup Note Claims shall own 100% of the
Restaurant NewCo Common Stock on the Effective Date. The Debtors
believe that the estimated total of the Existing Secured Lender
Claims as of the Effective Date will be approximately $25,082,796.


Class 2 consists of the Rollup Note Claims. Holders of Rollup Note
Claims together with the Holders of the Existing Secured Lender
Claims, in full and final satisfaction, release, settlement, and
discharge of such Rollup Note Claims, shall receive a share of the
Restaurant NewCo Common Stock. Prior to the Effective Date, the
Holders of Existing Secured Lender Claims and Rollup Note Claims
shall confer and agree upon their relative shares (if any) of the
Restaurant NewCo Common Stock; provided that on a combined basis,
the Holders of Existing Secured Lender Claims and Rollup Note
Claims shall own 100% of the Restaurant NewCo Common Stock on the
Effective Date. The Debtors believe that the estimated total of the
Rollup Note Claims as of the Effective Date will be approximately
$6,678,959.

Class 3 consists of all Other Secured Claims. Each Allowed Other
Secured Claim, in full and final satisfaction, release, settlement
and discharge of such Allowed Other Secured Claim, shall be, at the
Debtors' option, (a) Reinstated against Restaurant NewCo, (b)
satisfied by the Debtors' surrender of the collateral securing such
Claim, (c) offset against, and to the extent of, the Debtors'
claims against the Holder of such Claim, or (d) otherwise rendered
Unimpaired, except to the extent the Debtors, the Plan Sponsor and
such Holder agree to a different treatment. The Debtors believe
that the estimated amount of the Allowed Other Secured Claims as of
the Effective Date to be paid under the Plan will be approximately
$1,000.

Class 4 consists of all Non-Tax Priority Claims. Each Holder of an
Allowed Non-Tax Priority Claim, in full and final satisfaction,
release, settlement, and discharge of such Allowed Non-Tax Priority
Claim, shall be paid in full, in Cash, on, or as soon as reasonably
practicable after, the Effective Date, or in accordance with the
terms of any agreement between the Debtors, the Plan Sponsor and
the Holder of an Allowed Non-Tax Priority Claim or on such other
terms and conditions as are acceptable to the Debtors, the Plan
Sponsor and the Holder of an Allowed NonTax Priority Claim. The
Debtors believe that the estimated amount of the Allowed Non-Tax
Priority Claims as of the Effective Date to be paid under the Plan,
exclusive of accrued employee benefit claims that will be paid in
the ordinary course of business, will be approximately $35,000.

Class 5 consists of all Convenience Class Claims. On or as soon
after the Effective Date as practicable, in full and final
satisfaction, release, settlement, and discharge of such Allowed
Convenience Class Claim, shall receive payment in Cash in the full
amount of such Allowed Convenience Class Claim, except to the
extent that a Holder of an Allowed Convenience Class Claim has
agreed to less favorable treatment or has been paid previously. The
Debtors believe that the estimated total of Allowed Convenience
Class Claims as of the Effective Date to be paid under the Plan
will be approximately $65,000.

Class 6 consists of all General Unsecured Claims. Class 6 is
Impaired. Following the Effective Date, each Holder of an Allowed
General Unsecured Claim, in full and final satisfaction, release,
settlement, and discharge of such Allowed General Unsecured Claim,
shall receive payment of its pro rata share of the Guaranteed GUC
Recovery in the amount of eight and one quarter percent (8.25%) of
such Allowed General Unsecured Claim in Cash on the Effective Date.
The Debtors believe that the estimated total of Allowed General
Unsecured Claims as of the Effective Date will be approximately
$10,800,000.

A prior version of the Plan said that Class 6 General Unsecured
claimants were to recover 20% under the Plan.

On the Effective Date, the Plan Sponsor shall wire the Plan
Consideration as directed by the Debtors; provided that the Plan
Sponsors shall wire the Cash component of the Existing DIP
Financing Claim recovery directly to the Existing DIP Lender,
verified receipt of which shall be a condition to effectiveness of
the Plan. The Plan Sponsor shall be entitled to rely on the
accuracy and correctness of the directions of the Debtors and
Disbursing Agent in connection with any and all such wire
transfer(s).

On the Effective Date, the Debtors shall wire (i) all Property
constituting Cash-on-Hand (other than the Operating Capital Amount
and the Effective Date Reserve Fundings), including all drawn and
unutilized advances from the New DIP Facility, all Cash in their
bank accounts to the Disbursing Agent to fund the Disbursing Agent
Restricted Accounts, (ii) the Operating Capital Amount (if any) to
Restaurant NewCo free and clear of all Liens, Claims, interests and
encumbrances of any kind, and (iii) the Effective Date Reserve
Fundings to Restaurant NewCo free and clear of all Liens, Claims,
interests and encumbrances of any kind.

Counsel for Debtors:

     COZEN O'CONNOR
     1201 N. Market Street, Suite 1001
     Wilmington, Delaware 19801
     Phone: (302) 295-2087
     Fax: (302) 295-2013
     Mark E. Felger, Esq.
     Simon E. Fraser, Esq.
     Gregory F. Fischer, Esq.

                        About Cosi Inc.
                   
Cosi, Inc. -- https://www.getcosi.com/ -- and its affiliates
operate fast-casual restaurants under the COSI brand.  COSI
features flatbread made fresh throughout the day and specializes in
a variety of made-to-order hot and cold sandwiches, salads, bowls,
breakfast wraps, bagels, melts, soups, flatbread pizzas, snacks,
desserts, and a large offering of handcrafted, coffee based, and
specialty beverages.

Cosi, Inc. and its affiliates sought Chapter 11 protection (Bankr.
D. Del. Lead Case No. 20-10417) on Feb. 24, 2020.  Cosi, Inc.,
was estimated to have $10 million to $50 million in assets and
liabilities.  Judge Brendan L. Shannon is the case judge.  The
Debtors tapped Cozen O'Connor as counsel.  Omni Agent Solutions
is the claims and noticing agent.


CPE FEEDS: Wins Cash Collateral Access Thru July 21
---------------------------------------------------
The U.S. Bankruptcy Court for the Northern District of Texas,
Lubbock Division, authorized CPE Feeds, Inc. to use cash collateral
on an interim basis in an amount not to exceed $19,550 in
accordance with the budget.

The Debtor requires the use of cash collateral to continue the
operation of its business, including continuing to pay its
employees.

American Bank of Commerce may claim that substantially all of the
Debtor's assets are subject to the bank's pre-petition lien(s).

The authority granted to the Debtor will apply from the Petition
Date through the date of the Final Hearing on the Debtor's Cash
Collateral Motion scheduled for July 21, 2022 at 1:30 p.m.

As adequate protection for the diminution in value of the interests
of ABC Bank, the bank is granted a valid, binding, enforceable, and
perfected lien co-extensive with its pre-petition liens in all
currently owned or hereafter acquired property and assets of the
Debtor.

A copy of the order is available at https://bit.ly/3yDDt3y from
PacerMonitor.com.

                    About CPE Feeds, Inc.

CPE Feeds, Inc. is a privately held company in the animal food
manufacturing business. The Debtor sought protection under Chapter
11 of the U.S. Bankruptcy Code (Bankr. N.D. Tex. Case No. 22-50022)
on March 1, 2022. In the petition signed by R. Lan Skains,
president, the Debtor disclosed up to $10 million in both assets
and liabilities.

Ryan C. Gentry, Esq., at McGowan and McGowan PC, is the Debtor's
counsel.


DANNY R. BARTEL: Taps Davis, Ermis & Roberts as Legal Counsel
-------------------------------------------------------------
Danny R. Bartel, M.D., P.A. seeks approval from the U.S. Bankruptcy
Court for the Northern District of Texas to hire Davis, Ermis &
Roberts, P.C. as its legal counsel.

The firm's services will include:

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

     (b) preparing legal papers; and

     (c) other legal services necessary to administer the Debtor's
Chapter 11 case.

Davis, Ermis & Roberts will be paid at these rates:

     Attorneys           $400 per hour
     Legal Assistants    $120 per hour

In addition, the firm will receive reimbursement for its
out-of-pocket expenses.

Craig Davis, Esq., a partner at Davis, Ermis & Roberts, disclosed
in a court filing that the firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Craig D. Davis, Esq.
     Davis, Ermis & Roberts, P.C.
     1010 N. Center, Suite 100
     Arlington, TX 76011
     Tel: (972) 263-5922
     Fax: (972) 262-3264
     Email: davisdavisandroberts@yahoo.com

                About Danny R. Bartel, M.D., P.A.

Danny R. Bartel, M.D., P.A., filed a petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. N.D. Texas Case No.
22-41407) on June 24, 2022, listing as much as $50,000 in both
assets and liabilities. Danny R. Bartel, president, signed the
petition.

Judge Edward L. Morris oversees the case.

Davis, Ermis & Roberts, P.C. and Freemon Shapard & Story, CPAs
serve as the Debtor's legal counsel and accountant, respectively.


DANNY R. BARTEL: Taps Freemon Shapard & Story as Accountant
-----------------------------------------------------------
Danny R. Bartel, M.D., P.A. seeks approval from the U.S. Bankruptcy
Court for the Northern District of Texas to hire Freemon Shapard &
Story, CPAs as its accountant.

The firm's services include:

     a. preparation of income tax returns

     b. preparation of F.I.C.A. and withholding tax returns;

     c. provision of adequate control over the revenue from the
operation of the Debtor's property; and

     d. preparation of operating reports.

As disclosed in court filings, Freemon Shapard & Story has no
connections with the Debtor, creditors and any party in interest,
which have interests adverse to the bankruptcy estate.

The firm can be reached through:

     Bob Henry, CPA
     Freemon Shapard & Story, CPAs
     807 8th Street, 2nd Floor
     Wichita Falls, Texas 76301
     Tel: 940-322-4436
     Fax: 940-761-3365

                About Danny R. Bartel, M.D., P.A.

Danny R. Bartel, M.D., P.A., filed a petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. N.D. Texas Case No.
22-41407) on June 24, 2022, listing as much as $50,000 in both
assets and liabilities. Danny R. Bartel, president, signed the
petition.

Judge Edward L. Morris oversees the case.

Davis, Ermis & Roberts, P.C. and Freemon Shapard & Story, CPAs
serve as the Debtor's legal counsel and accountant, respectively.


DATABASEUSA.COM LLC: Taps Seyfarth, Blumenthal & Harris as Counsel
------------------------------------------------------------------
DatabaseUSA.com, LLC seeks approval from the U.S. Bankruptcy Court
for the District of Nevada to employ Seyfarth, Blumenthal & Harris
as its appellate counsel.

The Debtor requires an appellate counsel to provide legal services
in connection with its appeal of the Memorandum and Order issued in
an action against Blake Van Gilder, Infogroup, and Koley Jessen,
PC, L.L.O. in Nebraska state court, which was removed to a district
court on Oct. 13, 2017 as Case No. 8:17-cv-00386-JMG-SMB.

The hourly rates of the firm's counsel and staff are as follows:

     Michael Blumenthal, Partner       $425
     Other Partners             $375 - $425
     Associates                        $275
     Support Staff                     $110

In addition, the firm will seek reimbursement for expenses
incurred.

Mr. Blumenthal disclosed in a court filing that his firm is a
"disinterested person" as that term is defined in Section 101(14)
of the Bankruptcy Code.

The firm can be reached through:

     Michael Blumenthal, Esq.
     Seyfarth, Blumenthal & Harris
     4801 Main Street, Suite 310
     Kansas City, MO 64112
     Telephone: (816) 756-0700
     Facsimile: (816) 756-3700
     Email: mike@sbhlaw.com

                     About DatabaseUSA.com LLC

DatabaseUSA.com LLC -- https://databaseusa.com/ -- provides
full-service database and email marketing solutions. It offers
customers a database of 15 million businesses.

DatabaseUSA.com sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Nev. Case No. 19-10001) on Jan. 1, 2019,
disclosing $10 million to $50 million in both assets and
liabilities. Fred Vakili, manager, signed the petition.

Judge Natalie M. Cox oversees the case.

Garman Turner Gordon, LLP and Dvorak Law Group, LLC serve as the
Debtor's bankruptcy counsels.


DH PARKER: Seeks to Hire Motschenbacher & Blattner as Counsel
-------------------------------------------------------------
DH Parker Properties, LLC seeks approval from the U.S. Bankruptcy
Court for the District of Oregon to hire Motschenbacher & Blattner,
LLP as its bankruptcy counsel.

The firm's services include:

     a. consulting with the Debtor concerning the administration of
its Chapter 11 case;

     b. advising the Debtor of its rights, powers and duties;

     c. investigating and prosecuting claims and causes of action
belonging to the estate;

     d. advising the Debtor concerning alternatives for
restructuring its debts and financial affairs pursuant to a plan of
liquidation; and

     e. preparing bankruptcy schedules, statements and lists
required to be filed by the Debtor under the Bankruptcy Code.

The hourly rates of the firm's counsel and staff are as follows:

     Nicholas J. Henderson      $650
     Alexander C. Trauman       $600
     Troy G. Sexton             $500
     Sean Glinka                $400
     Jeremy Tolchin             $400
     Bankruptcy Assistants      $180
     Legal Assistants           $80-$175          

The firm will require a $25,000 retainer deposit.

Troy Sexton, Esq., an attorney at Motschenbacher & Blattner,
disclosed in a court filing that his firm is a "disinterested
person" as that term is defined in Section 101(14) of the
Bankruptcy Code.

The firm can be reached through:

     Troy G. Sexton, Esq.
     Motschenbacher & Blattner, LLP
     117 SW Taylor Street, Suite 300
     Portland, OR 97204
     Telephone: (503) 417-0517
     Facsimile: (503) 417-0527
     Email: tsexton@portlaw.com

                     About DH Parker Properties

DH Parker Properties, LLC sought protection under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. D. Ore. Case No. 22-30979) on June 18,
2022.  In the petition filed by Dale Parker, as member, the Debtor
estimated assets between $1 million and $10 million and estimated
liabilities between $500,000 and $1 million.

Troy G. Sexton, Esq., at Motschenbacher & Blattner, LLP is the
Debtor's counsel.


DIOCESE OF ALBANY: Proposes Abuse Victims Mediation Or File Bankru
------------------------------------------------------------------
John Cropley of The Daily Gazette reports that the Roman Catholic
Diocese of Albany on Wednesday proposed mediated financial
settlements for survivors of clergy sex abuse as an alternative to
court battles or the diocese declaring bankruptcy.

The diocese is facing a potentially huge cost from the more than
400 claims pending against it in court, both in legal bills and
judgments. In an open letter, it said mediation would result in a
more equitable distribution of the finite pot of funds it has
available for the purpose.

But a law firm representing two dozen people who claim to have been
molested by Albany Diocese clergy decades ago called it a bogus and
cynical maneuver to avoid transparency and accountability.

Three years ago in New York, the long-running clergy pedophilia
scandal took a sharp turn from a shocking revelation about one of
society's most respected institutions to a major financial threat:
The state Child Victims Act briefly allowed civil lawsuits for
decades-old incidents that had been -- and once again are -- far
beyond the normal statute of limitations for a civil lawsuit.

Four of New York State's eight Catholic dioceses -- Buffalo,
Rochester, Rockville Center and Syracuse -- subsequently filed for
bankruptcy under the financial weight of potential legal
settlements or trial verdicts.

The letter to abuse survivors released Wednesday, June 29, 2022, by
Albany Bishop Edward Scharfenberger put the prospect of a Chapter
11 bankruptcy filing by the Albany Diocese as well.

A diocese spokeswoman later said that bankruptcy is not an option
the diocese is newly considering, or giving greater consideration
to it now, it's just one of the two options dioceses have in this
situation: litigate the claims in court or file for bankruptcy.

Attorney Mallory C. Allen of Pfau Cochran Vertetis Amala, which
represents 25 claimants against the Albany Diocese, said there's a
popular misconception that bankruptcy ends a plaintiff's chance at
recovering damages. She also represents clients against the four
New York dioceses that filed for bankruptcy protection and those
cases were not derailed, she said.

"People would not be zeroed out," Allen said, though their cases
would be delayed.

The implication of the Albany diocese's message Wednesday seems to
be that it will declare bankruptcy if survivors don't agree to
mediation, she said.

She questioned why the diocese has fought the claims "tooth and
nail" at such great cost in time and money if it was going to
declare bankruptcy, not to mention the emotional trauma for
survivors forced to give depositions.

"The notion that this is to avoid time and expense, that ship has
kind of sailed," she said.

The diocese recently lost a major appellate ruling that will force
it to turn over clergy personnel records that will show what it
knew about clergy molestation and when, Allen added.

"The timing is suspect," she said. "It feels to me more like an
attempt to avoid accountability and transparency."

Several of her cases are very close to going to trial, she added.

The Albany diocese concurrently faces another potentially huge
financial liability: A lawsuit filed last month by the state
Attorney General's Office seeking to recover an estimated $55
million in pension benefits lost by 1,100 former employees of the
old St. Clare's Hospital, which the diocese played a critical role
in operating, though it did not actually own the Schenectady
hospital.

Litigation previously filed on behalf of pensioners has been
progressing slowly.

The diocese said it would make public a detailed proposal for
mediation soon, but it issued a summary Wednesday, June 29, 2022.

Representatives of the diocese, its affiliates, its insurers and
victims and survivors would meet with an agreed neutral mediator
to:

* Create a fund with negotiated contributions from the
  diocese, affiliates and insurers;

* Determine and pay victim/survivor claims;

* Establish protocols to redress allegations of past abuse
  and prevent future abuse.

The objective, the diocese said, is to accelerate and maximize
payments to victims/survivors on a fair and equitable basis.

In his letter, Scharfenberger presented mediation as preferable to
the two options the diocese currently has: litigation or
bankruptcy.

"In either scenario, the amount of funds to be disbursed to the
survivors is the same," he wrote. "A third option, however, would
secure the greatest portion of these finite funds for all, not just
a few, survivors who have filed claims under the CVA."

Under that third option, mediation, less money would be spent on
court and legal fees and awards in the earliest cases to be heard
would not deplete the funds available to settle subsequent claims
heard subsequently.

Scharfenberger also wrote that he understood his efforts would be
difficult to trust, and that "offending institutions" are not owed
trust, credibility or faith. A thorough and unbiased audit of
available diocese audits would be undertaken, he said, and
participants in the process could seek advice of counsel and
assistance from the diocese assistance coordinator.

The bishop added that the process will go beyond money, and include
a vigorous program of child protection in all church settings and a
range of pastoral and spiritually healing options for those who
have survived abuse and those who love them.

"For my part, I remain a pastor who cares very much for survivors,"
Scharfenberger wrote, "seeking to walk with them, to listen and to
learn, so that no one may be on this journey towards healing
alone."

           About the Roman Catholic Diocese of Albany

Roman Catholic Diocese of Albany is a religious organization in
Albany, New York.  The Roman Catholic Diocese of Albany covers 13
counties in Eastern New York, including a portion of a 14th county.
Its Mother Church is the Cathedral of the Immaculate Conception in
the city of Albany.


DIOCESE OF ROCHESTER: $147 Mil. Deal to Be Heard in January 2023
----------------------------------------------------------------
Sarah Jarvis of Law360 reports that a $147 million sex abuse claim
settlement the bankrupt Roman Catholic Diocese of Rochester reached
with its insurers has been set for a discovery timeline, with a
settlement hearing scheduled for late January 2023.

According to a Tuesday, June 28, 2022, stipulation and order signed
by U. S. Bankruptcy Judge Paul R. Warren, an evidentiary hearing on
the diocese's motion for approval of a $147,750,000 settlement with
various insurers will be conducted in-person, beginning Jan. 24,
2023. Counsel for the Official Committee of Unsecured Creditors
declined to comment, and counsel for the other parties didn't
immediately respond to requests for comment late Wednesday, June
29, 2022.

                 About The Diocese of Rochester

The Diocese of Rochester in upstate New York provides support to 86
Roman catholic parishes across 12 counties in upstate New York.  It
also operates a middle school, Siena Catholic Academy.  The diocese
has 86 full-time employees and six part-time employees and provides
medical and dental benefits to an additional 68 retired priests and
two former priests.

The diocese generated $21.88 million of gross revenue for the
fiscal year ending June 30, 2019, compared with a gross revenue of
$24.25 million in fiscal year 2018.

The Diocese of Rochester filed for Chapter 11 bankruptcy protection
(Bankr. W.D.N.Y. Case No. 19-20905) on Sept. 12, 2019, amid a wave
of lawsuits over alleged sexual abuse of children.  In the
petition, the diocese was estimated to have $50 million to $100
million in assets and at least $100 million in liabilities.

Bond, Schoenec & King, PLLC and Bonadio & Co. serve as the
diocese's legal counsel and accountant, respectively.  Stretto is
the claims and noticing agent.

The U.S. Trustee for Region 2 appointed an official committee of
unsecured creditors in the diocese's Chapter 11 case.  Pachulski
Stang Ziehl & Jones, LLP and Berkeley Research Group, LLC serve as
the committee's legal counsel and financial advisor, respectively.


DOT COM REALTY: Taps Law Office of Kimberly A. Sheek as Counsel
---------------------------------------------------------------
Dot Com Realty, LLC, doing business as Plato's Closet, seeks
approval from the U.S. Bankruptcy Court for the Western District of
North Carolina to employ the Law Office of Kimberly A. Sheek as its
bankruptcy counsel.

The firm will render these services:

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

     (b) negotiate, prepare, and pursue confirmation of a Chapter
11 plan and all related reorganization agreements or documents;

     (c) prepare legal papers;

     (d) represent the Debtor in all adversary proceedings related
to its Chapter 11 case;

     (e) represent the Debtor in all litigation arising from or
relating to causes of action owned by the estate or defending
causes of action brought against the estate in bankruptcy court;

     (f) appear in court; and

     (g) perform all legal services for the Debtor, which may be
necessary and proper in this Chapter 11 proceeding.

The hourly rates of the firm's counsel and staff are as follows:

     Kimberly A. Sheek, Esq.                  $300
     Assistants/Paralegals/Law clerks  $100 - $150

Ms. Sheek disclosed in a court filing that her firm is a
"disinterested person" as that term is defined in Section 101(14)
of the Bankruptcy Code.

The firm can be reached through:

     Kimberly A. Sheek, Esq.
     Law Office of Kimberly A. Sheek
     P.O. Box 480740
     Charlotte, NC 28269
     Telephone: (704) 842-9776
     Facsimile: (704) 943-0728
     Email: kimberlysheek@sheeklawfirm.com

                       About Dot Com Realty

Dot Com Realty, LLC, doing business as Plato's Closet, filed a
petition under Chapter 11, Subchapter V of the Bankruptcy Code
(Bankr. W.D.N.C. Case No. 22-50145) on June 20, 2022, listing up to
500,000 in both assets and liabilities. James David Nave serves as
Subchapter V trustee.

Judge Laura T. Beyer oversees the case.

Kimberly A. Sheek, Esq., is the Debtor's bankruptcy counsel.


EASCO BOILER: Seeks to Hire ASI Advisors as Financial Advisor
-------------------------------------------------------------
Easco Boiler Corp. and Leggett Real Estate Holdings, LLC seek
approval from the U.S. Bankruptcy Court for the Southern District
of New York to employ ASI Advisors, LLC as their financial
advisor.

The firm will render these services:

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

     (b) negotiate and communicate with the Debtors' various
stakeholders and parties-in-interest;

     (c) identify opportunities to improve profitability and assist
management in improving working capital utilization;

     (d) assist in the identification of opportunities to improve
profitability and assist in management;

     (e) assist the Debtors in the management and enhancement of
their liquidity issues;

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

     (g) assist management and counsel to the Debtors in preparing
and evaluating a potential plan of reorganization;

     (h) assist the Debtors in the management and administration of
the Chapter 11 bankruptcy process; and

     (i) perform any other financial services required to maximize
the value of the Debtors' estate.

The firm received a retainer in the amount of $50,000.

Donald Stukes, a partner at ASI Advisors, disclosed in a court
filing that his firm is a "disinterested person" as that term is
defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Donald A. Stukes
     ASI Advisors, LLC
     50 Main Street, Suite 1000
     White Plains, NY 10606
     Telephone: (914) 234-6133
     Facsimile: (914) 234-0837
     Email: dstukes@asi-advisors.com
  
                        About Easco Boiler

Founded in 1926, Easco Boiler Corp. is the oldest minority owned
and operated steel boiler and tank manufacturer in the country.

Easco Boiler and affiliate, Leggett Real Estate Holdings, LLC,
filed petitions under Chapter 11 of the Bankruptcy Code (Bankr.
S.D.N.Y. Lead Case No. 22-10881) on June 27, 2022. In their
petitions, Easco Boiler listed up to $10 million in assets and up
to $50 million in liabilities while Leggett Real Estate Holdings
listed as much as $50 million in both assets and liabilities. Tyren
Eastmond, president, signed the petitions.

Judge James L. Garrity, Jr. oversees the cases.

The Debtors tapped Riemer & Braunstein, LLP as legal counsel and
ASI Advisors, LLC as financial advisor.


EASCO BOILER: Seeks to Tap Riemer & Braunstein as Legal Counsel
---------------------------------------------------------------
Easco Boiler Corp. and Leggett Real Estate Holdings, LLC seek
approval from the U.S. Bankruptcy Court for the Southern District
of New York to employ Riemer & Braunstein, LLP as their bankruptcy
counsel.

The firm will render these services:

     (a) advise the Debtors regarding their powers and duties in
the continued management and operation of their business and
assets;

     (b) attend meetings and negotiate with representatives of
creditors and other parties-in-interest and respond to creditor
inquiries;

     (c) advise and assist the Debtors in connection with any
potential asset disposition and sale, if warranted;

     (d) assist the Debtors in reviewing, estimating and resolving
claims asserted against their estate;

     (e) negotiate and prepare any sale or plan of reorganization;

     (f) prepare legal papers; and

     (g) perform all other bankruptcy-related legal services for
the Debtors.

Riemer & Braunstein will be compensated on an hourly basis, plus
reimbursement of expenses incurred.

The firm received a retainer in the amount of $50,000.

Alan Braunstein, Esq., a partner at Riemer & Braunstein, disclosed
in a court filing that his firm is a "disinterested person" as that
term is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Alan L. Braunstein, Esq.
     Riemer & Braunstein, LLP
     Times Square Tower, Suite 2506
     Seven Times Square
     New York, NY 10036
     Email: abraunstein@riemerlaw.com
  
                        About Easco Boiler

Founded in 1926, Easco Boiler Corp. is the oldest minority owned
and operated steel boiler and tank manufacturer in the country.

Easco Boiler and affiliate, Leggett Real Estate Holdings, LLC,
filed petitions under Chapter 11 of the Bankruptcy Code (Bankr.
S.D.N.Y. Lead Case No. 22-10881) on June 27, 2022. In their
petitions, Easco Boiler listed up to $10 million in assets and up
to $50 million in liabilities while Leggett Real Estate Holdings
listed as much as $50 million in both assets and liabilities. Tyren
Eastmond, president, signed the petitions.

Judge James L. Garrity, Jr. oversees the cases.

The Debtors tapped Riemer & Braunstein, LLP as legal counsel and
ASI Advisors, LLC as financial advisor.


ECOARK HOLDINGS: Delays Form 10-K to Resolve Matter With SEC
------------------------------------------------------------
Ecoark Holdings, Inc. filed with the Securities and Exchange
Commission a Form 12b-25 with respect to its Annual Report on Form
10-K for the year ended March 31, 2022.

Ecoark has been briefly delayed in filing its Annual Report for the
fiscal year ended March 31, 2022, as the Company's 90% owned
subsidiary, Agora Digital Holdings, Inc., has been in continuing
dialogue with the Staff of the Securities and Exchange Commission
over accounting disclosure and policies relating to Bitcoin.
Rather than file now and possibly have to amend as such time as a
consensus is reached with the Staff of the SEC, the Company is
delaying filing with the plan to resolve the matter prior to the
end of the extension period.  The Company expects to file the
Annual Report on or prior to the 15th calendar day following the
prescribed due date of the Annual Report, as required by Rule
12b-25 under the Securities Exchange Act of 1934.

The Company anticipates reporting on a consolidated basis revenues
of approximately $25.6 million for the year ended March 31, 2022
compared to approximately $15.1 million for the year ended March
31, 2021; cost of revenues of approximately $13.5 million for the
year ended March 31, 2022 compared to $14.7 million for the year
ended March 31, 2021; operating expenses of approximately $36.6
million for the year ended March 31, 2022 compared to approximately
$19.3 million for the year ended March 31, 2021; selling, general
and administrative expenses of approximately $11.4 million for the
year ended March 31, 2022 compared with approximately $6.4 million
for the year ended March 31, 2021; depreciation, amortization,
depletion, accretion and impairment expenses of approximately $7.3
million for the year ended March 31, 2022 compared to approximately
$1.9 million for the year ended March 31, 2021; change in fair
value of derivative liabilities of approximately $15.4 million for
the year ended March 31, 2022 compared to approximately ($18.5
million) for the year ended March 31, 2021; and net loss of
approximately $10.5 million for the fiscal year ended March 31,
2022 compared to approximately $20.9 million for the fiscal year
ended March 31, 2021.

                       About Ecoark Holdings

Rogers, Arkansas-based Ecoark Holdings, Inc., founded in 2011, is a
diversified holding company.  Through its wholly-owned
subsidiaries, the Company has operations in three areas: (i) oil
and gas, including exploration, production and drilling operations
and transportation services, (ii) post-harvest shelf-life and
freshness food management technology, and (iii) financial services
including consulting, fund administration and asset management.

Ecoark Holdings reported a net loss of $20.89 million for the year
ended March 31, 2021, a net loss of $12.14 million for the year
ended March 31, 2020, and a net loss of $13.65 million for the year
ended March 31, 2019.  As of Dec. 31, 2021, the Company had $43.51
million in total assets, $12.57 million in total liabilities, and
$30.94 million in total stockholders' equity.


EL ROD'S ON THE FRIO: Case Summary & Three Unsecured Creditors
--------------------------------------------------------------
Debtor: EL Rod's on the Frio LLC
        1101 Cold Springs Ranch Rd
        Concan, TX 78838

Business Description: EL Rod's on the Frio is a newly renovated RV
                      park situated on 14 acres along the Frio
                      with exclusive river frontage.  It is
                      located two miles north of Garner State Park
                      and its address is 1101 Cold Spring Ranch Rd
                      Concan, Texas.  El Rod's currently offers 47
                      full hookup RV sites with 30 and 50 amp
                      connections available at every site.

Chapter 11 Petition Date: July 4, 2022

Court: United States Bankruptcy Court
       Western District of Texas

Case No.: 22-50728

Judge: Hon. Craig A. Gargotta

Debtor's Counsel: Heidi McLeod, Esq.
                  HEIDI MCLEOD LAW OFFICE, PLLC
                  3355 Cherry Ridge 214
                  San Antonio, TX 78230
                  Email: heidimcleodlaw@gmail.com

Total Assets: $3,022,630

Total Liabilities: $2,190,689

The petition was signed by Eric Rodriguez as president.

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

https://www.pacermonitor.com/view/3SOI2KQ/EL_Rods_on_the_Frio_LLC__txwbke-22-50728__0001.0.pdf?mcid=tGE4TAMA


ENDO INTERNATIONAL: Misses Bond Payment as Bankruptcy Looms
-----------------------------------------------------------
According to a regulatory filing, Endo International plc has
elected not to make an interest payment of approximately $38
million due on June 30, 2022 with respect to the Company's
outstanding 6.00% Senior Notes due 2028.

Under the indenture governing the Senior Notes, the Company has a
30-day grace period to make the Interest Payment before such
non-payment constitutes an "event of default" with respect to the
Senior Notes.

The Company chose to enter the grace period as it continues
discussions with certain creditors in connection with the Company's
evaluation of strategic alternatives.  The Company said in the SEC
filing that its decision to enter the grace period was not driven
by liquidity constraints, as it had approximately $1.4 billion in
cash as of March 31, 2022.  Accordingly, the Company's day-to-day
operations will not be impacted by the decision.

Bloomberg News reports that Endo International, the latest
drugmaker pushed to the brink by opioid lawsuits, skipped the
interest payment as it looks at options including a potential
bankruptcy filing, a move advocated by senior lenders.

According to Bloomberg, the decision, which affects the company's
unsecured bonds, means the company sided with senior creditors, who
have argued that skipping the bond payment would better prepare the
company to reorganize while under court protection.

                 About Endo International plc

Endo International plc (NASDAQ: ENDP) -- http://www.endo.com/-- is
a holding company thatconducts business through its operating
subsidiaries. The Company's focus is on pharmaceutical products and
it targets areas where it believes it can build leading positions.

Endo International reported a net loss of $613.24 million for the
year ended Dec. 31, 2021. As of March 31, 2022, the Company had
$8.45 billion in total assets, $1.38 billion in total current
liabilities, $15.96 million in deferred income taxes, $8.04 billion
in long-term debt (less current portion), $5 million in long-term
legal settlement accrual (less current portion), $31.69 million in
operating lease liabilities (less current portion), $288.43 million
in other liabilities, and a total shareholders' deficit of $1.31
billion.

                            *    *    *

As reported by the TCR on Sept. 6, 2021, S&P Global Ratings lowered
its long-term issuer credit rating on Endo International PLC to
'CCC+' from 'B-' and removed the rating from CreditWatch, where S&P
placed it with negative implications on Aug. 25, 2021. The outlook
is negative. S&P said the negative outlook reflects the potential
for an event of default within the next 12 months stemming from
opioid-related litigation or the possibility of a distressed
exchange.


ENJOY TECHNOLOGY: Retail Startup in Chapter 11 to Sell to Asurion
-----------------------------------------------------------------
Enjoy Technology Inc., a retail startup founded by former Apple
Inc. executive Ron Johnson, filed for bankruptcy on Thursday --
less than a year after going public through a merger with a
blank-check company.

The company plans to keep operating and sell itself to Asurion LLC
while in Chapter 11 bankruptcy, court papers show.  Asurion has
agreed to lend $52.5 million of new money to fund the Chapter 11
case.

Enjoy Technology Inc., provides a revolutionary commerce-at-home
experience for consumers through its network of mobile retail
stores.  Enjoy Technology experienced significant growth after they
were founded in 2014. In 2021, the Company became publicly-traded
through a special purpose acquisition company transaction that
enabled them to access the equity capital markets.

Although the Debtors were on a revenue growth trajectory, a variety
of factors have constrained their ability to raise the capital
necessary to fund their operations, including tightening capital
markets and other contributing macroeconomic factors. Since going
public, the Debtors have been unable to achieve profitability due
to the ongoing operating costs associated with the development and
growth of their platform.

                         Sale of Assets

In April 2022, the Debtors determined that strategic alternatives
were necessary to preserve their liquidity and maintain ongoing
operations. Starting in May 2022, the Debtors ran a targeted
marketing process for a sale of substantially all of their assets.
As the marketing process
was underway, the Company's chief executive officer, Ron Johnson,
provided the Debtors with $10 million under a secured promissory
note to extend the Debtors' liquidity runway to execute a
transaction.

The Debtors contacted approximately 23 prospective buyers, executed
non-disclosure agreements with five parties, and received two
letters of intent, from Asurion, LLC and one other counterparty.
On June 13, 2022, the Debtors executed a letter of intent with the
non-Asurion counterparty to complete an out-of-court transaction
that, if consummated, would have provided the Debtors with
significant liquidity, avoided the need for a bankruptcy filing,
transitioned the business to a licensing model where the
counterparty owned and controlled the Debtors' key assets, and
preserved the Company's status as a public corporation.  However,
on June 17, 2022, the counterparty informed the Debtors that it
would not proceed with the transaction and withdrew its offer.

The Debtors then pivoted to a proposal received from Asurion for a
sale of substantially all of the Debtors’ U.S. assets through a
chapter 11 proceeding, and signed a letter of intent with Asurion
(the "Asurion LOI") on June 19, 2022.  The Debtors believed that
the sale terms in the Asurion LOI represented a fair and compelling
offer because, among other things, (1) Asurion intended to continue
operating the Debtors' core U.S. business as a going concern,
retaining many of the Debtors' employees, and (2) Asurion’s
proposed purchase price would provide sufficient consideration to
the Debtors to potentially pay the Debtors’ creditors in full and
preserve some value for equity holders.

As negotiations and diligence progressed with respect to the
transaction
contemplated under the Asurion LOI, the Debtors and Asurion
ultimately agreed to complete the funding necessary to bridge the
Debtors' operations through an organized bankruptcy sale process
through a chapter 11 filing and debtor-in-possession facility
("DIP").  However, in order to allow
the Debtors to cover necessary payments to protect their employees
in advance of the Petition Date, Asurion agreed to provide a small
prepetition short-term bridge loan of $2.5 million.
Notwithstanding the bridge loan from Asurion, the Debtors face a
rapidly declining cash position that has rendered them unable to
pay necessary operating expenses, including payroll. Accordingly,
the Debtors commenced the Chapter 11 cases and are seeking
immediate approval of a DIP to be provided from Asurion, subject to
the roll-up of the obligations under the bridge loan into the DIP,
to fund the Debtors' operating expenses and consummate an organized
and value-maximizing sale process.

The Debtors intend to expeditiously file a motion to approve
bidding procedures and designate Asurion as the stalking-horse
bidder for the sale of substantially all of their U.S. assets, and
conduct a sale process that builds upon the prepetition marketing
process overseen by Centerview. Pending the approval of a sale, the
Debtors will continue to operate in the ordinary course of business
and provide uninterrupted service.

                    About Enjoy Technology Inc.

Enjoy Technology Inc. -- https://www.enjoy.com -- is a technology
company that is reinventing "Commerce at Home" by partnering with
the world's premium consumer brands to provide a personalized,
high-touch retail experience in the comfort of home. Co-founded by
Apple retail strategist, Ron Johnson, Enjoy has pioneered a new
retail experience that can do everything a traditional retail
experience offers, but better. It's called the Mobile Store.

The Company operates out of a headquarters located in Palo Alto,
California. As of the Petition Date, the Debtors employ
approximately 1,720 individuals, none of whom are subject to a
collective-bargaining agreements.

Enjoy Technology Inc. and affiliates sought protection under
Chapter 11 of the U.S. Bankruptcy Code (Bankr. D. Del. Lead Case
No. 22-10580) on June 29, 2022.

The Company disclosed $111,661,000 in assets against $69,956,000 in
liabilities as of the bankruptcy filing.

RICHARDS, LAYTON & FINGER, P.A., and COOLEY LLP, serve as counsel
to the Debtors.  AP SERVICES, LLC, is the restructuring advisor,
and CENTERVIEW PARTNERS LLC, is the investment banker.  STRETTO,
INC., is the claims agent.


EVO TRANSPORTATION: Swings to $14.3 Million Net Income in 2021
--------------------------------------------------------------
EVO Transportation & Energy Services, Inc. filed with the
Securities and Exchange Commission its Annual Report on Form 10-K
disclosing net income of $14.25 million on $304.05 million of total
revenue for the year ended Dec. 31, 2021, compared to a net loss of
$46.85 million on $229.28 million of total revenue for the year
ended Dec. 31, 2020.

As of Dec. 31, 2021, the Company had $126.51 million in total
assets, $168.58 million in total liabilities, $434,000 in series A
redeemable convertible preferred stock, $7.24 million in series B
redeemable convertible preferred stock, $1.20 million in redeemable
common stock, and a total stockholders' deficit of $50.94 million.

Tulsa, Oklahoma-based Grant Thornton LLP, the Company's auditor
since 2021, issued a "going concern" qualification in its report
dated June 30, 2022, citing that the Company's current liabilities
exceeded its current assets by $93.4 million and its total
liabilities exceeded its total assets by $42.1 million as of Dec.
31, 2021.  These conditions, along with other matters, raise
substantial doubt about the Company's 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/ix?doc=/Archives/edgar/data/0000728447/000095017022012374/evoa-20211231.htm

                     About EVO Transportation

Headquartered in Peoria, AZ, EVO Transportation & Energy Services,
Inc. is a transportation provider serving the United States Postal
Service ("USPS") and other customers.  The Company believes it is
the second largest surface transportation company serving the USPS,
with a diversified fleet of tractors, straight trucks, and other
vehicles that currently operate on either diesel fuel or compressed
natural gas.


FIRST GUARANTY: Seeks Chapter 11 to Examine All Options
-------------------------------------------------------
On June 30, 2022, First Guaranty Mortgage Corp. announced that the
Company and affiliate Maverick II Holdings, LLC filed for chapter
11 bankruptcy protection in the U.S. Bankruptcy Court for the
District of Delaware to protect the business while exploring all
available restructuring options. The Company has begun notifying
its regulators and other pertinent parties.

The action has no impact on closed mortgages, which are already
serviced by third parties.

The Company has taken action to accommodate the maximum number
borrowers who have started but not yet completed the loan process.
FGMC is finalizing debtor-in-possession financing that will enable
it to close and fund approved consumer loans, under existing terms
and conditions. In addition, the Company has further identified one
or more potential partners to provide optionality to support the
pipeline of in-process loans.

The debtor-in-possession financing, once approved by the Court,
will also support the Company's operations, including go-forward
payments to employees and vendors in the ordinary course and in
accordance with bankruptcy provisions. Additionally, FGMC is in the
process of developing an employee incentive and retention program,
which requires Court approval.

"While we have made considerable efforts to address our ongoing
financial challenges related to the state of the mortgage market,
we ultimately must do what is best for our borrowers and
consumers," said Aaron Samples, chief executive officer of FGMC.
"After careful review and consideration, the Company determined
that pursuing the protections of chapter 11 is the right and
responsible path at this time. As part of this process, the Company
retained a portion of its workforce to manage the day-to-day
business. We are requesting that the court approve a variety of
motions that will promote a smooth transition for all pertinent
parties while also preserving value for the benefit of the
Company's stakeholders."

The chapter 11 filing was necessitated by significant operating
losses and cash flow challenges experienced by the Company due to
unforeseen historical adverse market conditions for the mortgage
lending industry, including unanticipated market volatility. The
sharp and unexpected decline in performance reflects the intense
pressure on mortgage originations due to the dramatic collapse of
the mortgage refinance market and the weakening mortgage purchase
market, which has suffered from a lack of housing inventory and
increasing affordability issues. These factors have resulted in
significant losses on the Company's total mortgage revenues and
overall liquidity constraints.

Federal law prohibits the Company from paying amounts owed with
respect to obligations arising prior to the June 30, 2022, filing
date, without a court order. Entities owed funds may be eligible to
file a claim. For information about the claims filing process,
please visit http://www.kccllc.net/FGMC.

                   About First Guarantee Mortgage

First Guaranty Mortgage Corporation  -- https://fgmc.com -- was a
full service, non-bank mortgage lender, offering a full suite of
residential mortgage options tailored to borrowers' different
financial situations. It was one of the leading independent
mortgage companies in the United States that originated residential
mortgages through a national platform.

Just before the bankruptcy filing, as a result of an extreme and
unanticipated liquidity crisis and resultant inability to obtain
additional capital, FGMC ceased all of its mortgage loan
origination activity and separated nearly 80% of its workforce.
FGMC and an affiliate commenced Chapter 11 Cases to evaluate their
options, accommodate their customers, and maximize and preserve
value for all stakeholders.

First Guaranty Mortgage Corporation sought protection under Chapter
11 of the U.S. Bankruptcy Code (Bankr. D. Del Case No. 22-10584) on
June 30, 2022.
Affiliate Maverick II Holdings, LLC also sought bankruptcy
protection (Bankr. D. Del. Case No. 22-10583).

In the petition signed by Aaron Samples, chief executive officer,
FGMC disclosed up to $1 billion in both assets and liabilities.

Dentons US LLP and Pachulski Stang Ziehl, and Jones LLP represent
the Debtor as counsel.  Kurtzman Carson Consultants, LLC, serves as
the Debtors' claims and notice agent.

LVS II SPE XXXIV LLC, as Cash Flow DIP Lender, is represented by
lawyers at Greenberg Traurig, LLP.  The Cash Flow DIP Lender is an
indirect subsidiary of a private investment managed by Pacific
Investment Management Company LLC. B2 FIE IV LLC, an affiliate of
the DIP Lender, owns 100% of the equity interests of FGMC.

Barclays Bank PLC serves as DIP Repo Agent and DIP Repo Purchaser.
Barclays Capital Inc. serves as DIP MSFTA Counterparty.  They are
represented by Hunton Andrews Kurth LLP and Potter Anderson &
Corroon LLP.


FRONT SIGHT: Seeks Approval to Hire Lucas Horsfall as Accountant
----------------------------------------------------------------
Front Sight Management, LLC seeks approval from the U.S. Bankruptcy
Court for the District of Nevada to employ Lucas Horsfall as its
accountant.

The Debtor needs an accountant to perform ordinary course services
and tax preparation services.

The hourly rates of Lucas Horsfall's professionals are as follows:

     Leslie Sobol   $460
     Sameh Attia    $295
     Eric Wang      $175
     Usman Hasan    $270

The Debtor requests to pay Lucas Horsfall for its hourly work
without the need for filing a fee application up to the total
amount of $5,000 per month, effective as of the petition date. If
Lucas Horsfall incurs more than $5,000 in ordinary course services
fees one month, the Debtor asks that any excess in a later month
can be applied to the prior balance.

As of the petition date, Lucas Horsfall does not maintain any
retainer funds of the Debtor. The firm does have a pre-bankruptcy
claim of $22,380.72.

Leslie Sobol, a partner at Lucas Horsfall, disclosed in a court
filing that the firm is a "disinterested person" as that term is
defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Leslie Sobol
     Lucas Horsfall
     299 N. Euclid Ave., 2nd Floor
     Pasadena, CA 91101
     Telephone: (626) 744-5100
     Facsimile: (626) 744-5110
     Email: response@lhmp.com

                   About Front Sight Management

Front Sight Management, LLC specializes in providing courses in gun
training, self-defense martial arts training, and personal safety.


Front Sight Management sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Nev. Case No. 22-11824) on May 24, 2022.
In the petition signed by Ignatius Piazza, manager, the Debtor
disclosed up to $50 million in both assets and liabilities.

Judge August B. Landis oversees the case.

Steven T. Gubner, Esq., at BG Law, LLP; Province, LLC; and Lucas
Horsfall serve as the Debtor's legal counsel, financial advisor,
and accountant, respectively. Stretto, Inc. is the claims, noticing
and solicitation agent.

FS DIP, LLC, as DIP agent, is represented by Samuel A. Schwartz,
Esq., and Bryan A. Lindsey, Esq., at Schwartz Law, PLLC.


GABHALTAIS TEAGHLAIGH: Seeks to Taps DevCo North as Managing Agent
------------------------------------------------------------------
Gabhaltais Teaghlaigh LLC seeks approval from the U.S. Bankruptcy
Court for the District of Massachusetts to hire DevCo North
America, LP as its managing agent.

The firm will be responsible for collecting rents, paying
mortgages, insurance, utilities and related expenses. It will also
assist in the preparation of the Debtor's monthly operating
reports.

As disclosed in court filings, DevCo is a "disinterested person"
within the meaning of Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Anne Brensley
     DevCo North America, LP
     200 lincoln St, Ste 302
     Boston, MA 02111
     Phone: (617) 340-3680
     Email: abrensley@devco

                     About Gabhaltais Teaghlaigh

Gabhaltais Teaghlaigh, LLC sought protection under Chapter 11 of
the U.S. Bankruptcy Code (Bankr. D. Mass. Case No. 22-10839) on
June 15, 2022.  In the petition filed by Virginia Hung, as member,
Gabaltais Teaghlaigh LLC listed as much as $50,000 in both assets
and liabilities.

The case is assigned to Judge Christopher J. Panos.

David G. Baker, Esq., at Baker Law Offices is the Debtor's counsel.


GPMI CO: Gets OK to Tap Titus Brueckner & Levine as Special Counsel
-------------------------------------------------------------------
GPMI, Co. received approval from the U.S. Bankruptcy Court for the
District of Arizona to employ the law firm of Titus Brueckner &
Levine, PLC as its special counsel.

The Debtor requires a special counsel to provide legal services in
the continued prosecution of a lawsuit against Michelin Lifestyle
Ltd., and Michelin North America, Inc., Case No.
CV-21-00299-PHX-GMS, pending in the U.S. District Court for the
District of Arizona.

The firm will receive a retainer totaling $20,000 from the Debtor,
payable in installments.

The hourly rates of the firm's attorneys and staff are as follows:

     Larry J.  Crown     $500
     Matthew B. Levine   $400
     Elan S. Mazrahi     $400
     Bradley S. Shelts   $385

Bradley Shelts, Esq., an attorney at Titus Brueckner & Levine,
disclosed in a court filing that his firm is a "disinterested
person" as that term is defined in Section 101(14) of the
Bankruptcy Code.

The firm can be reached through:
   
     Bradley Shelts, Esq.
     Titus Brueckner & Levine, PLC
     8355 E. Hartford Dr., No. 200
     Scottsdale, AZ 85255
     Telephone: (480) 483-9600
     Email: bshelts@tbl-law.com

                          About GPMI Co.

GPMI Company is engaged in developing new concepts, innovating
products, program development, and marketing. GPMI is an Arizona
based company established in 1989, with production facilities
across the United States.

GPMI filed its voluntary petition for relief under Chapter 11 of
the Bankruptcy Code (Bankr. D. Ariz. Case No. 22-00150) on Jan. 10,
2022, listing as much as $50 million in both assets and
liabilities. Yarron Bendor, president, signed the petition.

Judge Eddward P. Ballinger Jr. oversees the case.

The Debtor tapped Engelman Berger, PC, led by Steven N. Berger,
Esq., as legal counsel; Dickinson Wright PLLC and Titus Brueckner &
Levine, PLC as special counsel; and MCA Financial Group, Ltd. as
financial consultant.


GT REAL ESTATE: MBM Opposes Insider Loan, Seeks Venue Change
------------------------------------------------------------
The general contractor and other creditors of a failed $800 million
Carolina Panthers headquarters project objected Wednesday, June 29,
2022, to the bankrupt developer's request for $20 million in
financing and urged a Delaware bankruptcy court to move the
company's Chapter 11 case to South Carolina.

GT Real Estate Holding LLC's bankruptcy has been structured to give
broad releases to insiders while avoiding "legitimate" obligations
to trade vendors, and the debtor-in-possession financing is a
"fictional façade," general contractor Mascaro/Barton Malow, or
MBM, alleged in court filings.

"In addition to the infirmities that pervade the Proposed Final DIP
Order and DIP Financing Agreement, the overwhelming number of
insider transactions, coupled with the extent of David Tepper's
control and influence in this Case, amplify the already heightened
scrutiny that is required when considering an insider DIP facility.
While MBM has not had the opportunity to conduct any discovery,
based on the Debtor's pleadings and
declarations of record, information available in the public domain,
and information in MBM's possession, MBM submits that entities
owned or controlled by David Tepper, and in particular the Carolina
Panthers, may be liable for the Debtor's obligations, which of
course goes to the propriety of many of the terms in the Proposed
Final DIP Order," MBM said in court filings.

In its transfer venue motion, MBM, said, "This is not the typical
complex Chapter 11 bankruptcy case filed in this Court by a
Delaware entity that involves thousands of creditors and assets
located across the country. This case is essentially a single-asset
bankruptcy, where the asset
is a partially-completed complex that was to be the new South
Carolina headquarters and practice facility (the "Project") for the
Carolina Panthers NFL football team. There is a limited creditor
base, which primarily includes MBM, its subcontractors (the
majority of whom operate near the Project), the City of Rock Hill,
South Carolina ("Rock Hill") and the County of York, South Carolina
("York County"). The primary stated cause for the filing of the
Bankruptcy Case involves disputes with the local governments of
Rock Hill and York County over facts and circumstances that
occurred in South Carolina (in particular, the failed issuance of
public bonds). The stated goals for filing the Bankruptcy Case
(wind down, protection of assets, and claims reconciliation) all
involve actions to occur in South Carolina and, in all likelihood,
evidence and witnesses located in South Carolina.  Nearly all of
the claims in this Bankruptcy Case arise from actions that occurred
or failed to occur in South Carolina.  The pre-petition transfers
of the Debtor's assets to insiders involved assets located in the
Carolinas.  Finally, the negative impact of the contemplated wind
down of the Project will have on the City of Rock Hill and York
County, South Carolina, residents and businesses cannot be
overrstated."

                   About GT Real Estate Holdings

GT Real Estate Holdings is a real estate company owned by David
Tepper.  It was created to own and develop a mixed-use,
pedestrian-friendly community, sports, and entertainment venue,
that would also include a new headquarters and practice facility
for the Carolina Panthers, a National Football League team,
situated on a 234-acre site located in Rock Hill, South Carolina.
The company suspended further development of the Project in March
2022.

GT Real Estate Holdings sought protection under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. D. Del. Case No. 22-10505) on June 2,
2022. In the petition filed by Jonathan Hickman, as chief
restructuring officer, the Debtor reports estimated assets and
liabilities between $100 million and $500 million each.

The Hon. Karen B. Owens is the case judge.

The Debtor tapped White & Case LLP as restructuring counsel; Farnan
LLP, as Delaware counsel; and Alvarez & Marsal as financial
advisor.  Kroll Restructuring Administration LLC is the claims
agent.




H&S ALANG: Seeks Approval to Hire Joyce W. Lindauer as Counsel
--------------------------------------------------------------
H&S Alang, LLC seeks approval from the U.S. Bankruptcy Court for
the Eastern District of Texas to hire Joyce W. Lindauer Attorney,
PLLC as its counsel.

The Debtor requires legal assistance to effectuate a
reorganization, propose a plan of reorganization and effectively
move forward in its Chapter 11 proceeding.

The firm will be paid at these rates:

      Joyce W. Lindauer                   $450 per hour
      Austin Taylor, Associate Attorney   $275 per hour
      Sydney Ollar, Associate Attorney    $250 per hour
      Larry Boyd, Law Clerk               $195 per hour
      Dian Gwinnup, Paralegal             $195 per hour

As disclosed in court filings, Joyce W. Lindauer Attorney is a
"disinterested person" within the meaning of Section 101(14) of the
Bankruptcy Code.
  
The firm can be reached through:

     Joyce W. Lindauer, Esq.
     Joyce W. Lindauer Attorney, PLLC
     1412 Main Street, Suite 500
     Dallas, TX 75202
     Tel: (972) 503-4033
     Email: joyce@joycelindauer.com

                          About H&S Alang

H&S Alang, LLC operates the Hampton Inn hotel in Pearsall, Texas.


H&S Alang sought protection under Chapter 11 of the U.S. Bankruptcy
Code (Bankr. E. D. Texas Case No. 22-40712) on June 6, 2022. In the
petition filed by Jaspreet S. Alang, manager, the Debtor disclosed
up to $10 million in both assets and liabilities.

Judge Brenda T. Rhoades oversees the case.

Joyce W. Lindauer, Esq., at Joyce W. Lindauer Attorney, PLLC is the
Debtor's counsel.

Pearsall Holdings, LLC, as secured creditor, is represented by
Kenneth Stohner Jr., Esq., at Jackson Walker, LLP.


HAMON HOLDINGS: Hires BMC Group, Inc. as Administrative Advisor
---------------------------------------------------------------
Hamon Holdings Corporation, and its affiliates seek approval from
the U.S. Bankruptcy Court for the District of Delaware to employ
BMC Group, Inc. as administrative advisor.

The firm's services include:

   a. assist with, among other things, any required solicitation,
balloting, and tabulation and calculation of votes, as well as
preparing any appropriate reports, as required in furtherance of
confirmation of plans of reorganization (the "Balloting
Services");

   b. generating an official ballot certification and testifying,
if necessary, in support of the ballot tabulation results;

   c. in connection with the Balloting Services, handling requests
for documents from parties in interest, including, if applicable,
brokerage firms and bank back-offices and institutional holders;

   d. gathering data in conjunction with the preparation, and
assisting with the preparation, of the Debtors' schedules of assets
and liabilities and statements of financial affairs;

   e. managing and coordinating any distributions pursuant to a
confirmed chapter 11 plan(s); and

   f. providing such other claims processing, noticing,
solicitation, balloting, and administrative services described in
the Services Agreement, but not included in the Section 156(c)
Application, as may be requested by the Debtors from time to time.

The firm will be paid at these rates:

     Executives                                       No Charge
     Project Manager/Director                         $130-$175
     Consultants                                      $95-$125
     IT/Programming                                   $75-$125
     Analysts/Case Support                            $45-$90
     Clerical/Document Custody                        $25-$45

The firm will be paid a retainer in the amount of $10,000.

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

Tinamarie Feil, a president at BMC Group, Inc., disclosed in a
court filing that the firm is a "disinterested person" as the term
is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Tinamarie Feil
     BMC Group, Inc.
     300 N Continental Blvd.
     El Segundo, CA 90245
     Tel: +44 20 3318-2493

              About Hamon Holdings Corporation

Hamon Holdings Corp., a Delaware-based engineering and contracting
company, and its affiliates sought Chapter 11 bankruptcy protection
(Bankr. D. Del. Lead Case No. 22-10375) on April 24, 2022. In the
petition filed by Joseph DeMartino, vice-president, Hamon Holdings
listed up to $50,000 in assets and up to $50,000 in liabilities.

Judge John T. Dorsey oversees the cases.

Jarret P. Hitchings, Esq., at Duane Morris, LLP and Gellert Scali
Busenkell & Brown, LLC serve as the Debtors' bankruptcy counsel and
conflicts counsel, respectively.


HLMC TITLE: Files Self-Executing Subchapter V Plan
--------------------------------------------------
HLMC Title Services, Inc., filed with the U.S. Bankruptcy Court for
the Northern District of Illinois a Plan of Reorganization for
Small Business under Subchapter V dated June 30, 2022.

The Debtor was organize as a corporation in 2012. Debtor currently
operates its business from 1147 W. 175th, Homewood, IL 60430
("Property"). Since its inception, Debtor has owned a real property
located at 17532-42 Dixie Highway, Homewood, IL, where it operates
a strip mall.

The Property consists of four (4) Permanent India Numbers (PINs)
namely, 29-31-112-027-0000, 29-31-112-025-0000, 29-31-112-010-0000,
and 29-31-112-002-0000. Debtor acquired the partially developed
Property in 2017 for $200,000.00. Debtor's Principal invested over
$300,000.00 to develop the Property and to let the premises to
commercial tenant for rent.

In order to pay for the renovation costs and improvements to the
Property, the Debtor, as borrower, obtained a loan in the principal
amount of $150,000.00 under a certain mortgage agreement dated
September 15, 2017 ("First Mortgage") from Sapient Providence, LLC
("Sapient"). This mortgage was recorded on September 19, 2017, as
Document No. 1726212025 with the Cook County Recorder of Deeds,
securing a promissory note for even date for $150,000.00 in favor
of Sapient.

This Plan also provides for the payment of administrative and
priority claims.

The Plan will treat claims as follows:

     * Class 1 consists of Priority claims. Class 1 is unimpaired
by this Plan, and each holder of a Class 1 Priority Claim will be
paid in full, in cash, upon the later of the effective date of this
Plan, or the date on which such claim is allowed by a final non
appealable order.

     * Class 2 consists of Secured claim of Sapient Providence,
LLC. Class 2 is impaired by this Plan. All Class 2 Secured Claim,
will be paid in monthly installments of $4000.00 per month.

     * Class 3 consists of Non-priority unsecured creditors. Class
3 is impaired by this Plan.

     * Class 4 consists of Equity security holders of the Debtor.
Class 4 is impaired by this Plan. No property or other
consideration will be paid or distributed to the holder, Rajaei
Haddad, who will retain his 100% stock ownership of the Debtor.

This Plan is self-executing.

The effective date of this Plan is the first business day following
the date that is 14 days after the entry of the confirmation order.
If, however, a stay of the confirmation order is in effect on that
date, the effective date will be the first business day after the
date on which the stay expires or is otherwise terminated.

A full-text copy of the Plan of Reorganization dated June 30, 2022,
is available at https://bit.ly/3ArI5v8 from PacerMonitor.com at no
charge.

                    About HLMC Title Services

HMLC Title Services, Inc. was organized as an Illinois corporation
in 2012. HMLC operates from 1147 W. 175th Homewood, Ill. It owns a
real property located at 17532-42 Dixie Highway, Homewood, where it
operates a strip mall.

HMLC sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. N.D. Ill. Case No. 22-02518) on March 4, 2022.  In the
petition signed by Rajei J. Haddad, president, the Debtor disclosed
up to $50,000 in assets and up to $1 million in liabilities.

Judge Deborah L. Thorne oversees the case.

David R. Herzog, Esq., at the Law Office of David R. Herzog, LLC is
the Debtor's counsel.


JAGUAR HEALTH: Inks Deal With SynWorld on Treatment for Diarrhea
----------------------------------------------------------------
Jaguar Health, Inc. has entered an exclusive license and services
agreement with Ontario, Canada-based SynWorld Technologies
Corporation (SynWorld) for the treatment of diarrhea in dogs in the
China market with Jaguar's Canalevia (crofelemer delayed-release
tablets) prescription drug product.

"We are very excited about the possibility of making Canalevia
available in China as part of the license we have provided to
SynWorld for crofelemer for treatment of diarrhea in dogs in this
territory," said Lisa Conte, Jaguar's founder, president, and CEO.
"Per the terms of the agreement, Jaguar is engaging SynWorld as a
service provider to obtain regulatory approval of the product for
Jaguar in China and granting SynWorld a license to commercialize
and sell this product following such approval in China.  As
consideration for the license, Jaguar is entitled to receive 60% of
any profits from sales of the product in China.  If Jaguar
reimburses SynWorld for the direct expense of obtaining regulatory
approval in China, the profit sharing will be 80% and 20%,
respectively, for Jaguar and SynWorld."

The agreement also entails monthly license fee payments by SynWorld
to Jaguar amounting to US$5.0 million in total during the initial
two-year term of the agreement, and a commitment by SynWorld to
make quarterly purchases of Jaguar common stock (purchased at
market price in unregistered stock at the time of purchase),
amounting to US $5.0 million of Jaguar stock purchased in total,
during the initial two-year term of the agreement.  As
consideration for the regulatory services to be provided by
SynWorld, Jaguar will pay SynWorld a monthly service fee up to U.S.
$5.0 million in total over the initial two-year term of the
agreement in the form of unregistered Jaguar stock, with the value
of such stock equal to market price at the time of such issuance.
Under no circumstances will stock under the agreement be issued
below market price on the commencement date of the license
agreement.  Additionally, under no circumstances will the number of
shares of common stock issued under the agreement (i) exceed 19.99%
of the total Jaguar shares outstanding as of the date of the
agreement or (ii) result in the total number of shares of common
stock held by SynWorld and its affiliates exceeding 19.99% of total
Jaguar shares outstanding at any given time, in each case unless
stockholder approval is obtained.  The agreement includes customary
termination provisions including the right of either party to
terminate the agreement for material breach of the agreement by the
other party.

"We are especially pleased with the infusion of capital into Jaguar
expected over time from this agreement.  This anticipated
contribution to Jaguar's financial health not only supports these
efforts to expand Canalevia availability to China, it will support
Jaguar's goal of realizing value from progress in the development
of the human pipeline of crofelemer, specifically: (i) the targeted
completion of enrollment by the end of Q2, 2023 for the OnTarget
Phase 3 study of crofelemer for the prophylaxis of cancer
therapy-related diarrhea; and (ii) the completion and publication
of proof-of-concept data for the orphan indications of short bowel
syndrome (SBS) and potentially congenital diarrheal disorders (CDD)
in 2022, supporting potential approval from the European Medicines
Agency for early patient access to product in the European Union
for SBS and CDD – an effort led by Napo Therapeutics, the rare
disease-focused company Jaguar established in Europe in 2021 that
has an exclusive license to crofelemer in Europe," said Conte.

Crofelemer, under the name Canalevia-CA1, received conditional
approval from the U.S. Food and Drug Administration on Dec. 21,
2021 for the treatment of chemotherapy-induced diarrhea (CID) in
dogs in the United States, and Jaguar is currently pursuing FDA
conditional approval of Canalevia for treatment of exercise-induced
diarrhea (EID) in dogs in the US.  This license agreement has the
potential to significantly improve and/or expand the value of
Jaguar's Canalevia-related intellectual property portfolio.

According to Frost & Sullivan's 2018 China Pet Industry Report,
there were approximately 74 million pet dogs in China at the end of
2018, the number of pet-owner households in China increased from
69.3 million in 2013 to 99.8 million in 2018, and the market size
of China's overall pet industry is projected to reach an estimated
RMB472.3 billion (US$70.5 billion) by 2023 – an 800 percent
increase compared to 2013.

"The Chinese pet market has been expanding very rapidly, thanks to
fast-rising pet ownership driven by a younger generation of
consumers who view dogs and cats as embedded members of the
family," said Tao Wang, SynWorld's general manager, "and this
growth is projected to continue.  We look forward to creating a
sales channel for the Chinese pet market and plan to directly sell
Canalevia through already-existing sales and distribution
partnerships in China following approval of the product in this
territory."

                        About Jaguar Health

Jaguar Health, Inc. -- http://www.jaguar.health-- is a commercial
stage pharmaceuticals company focused on developing novel,
sustainably derived gastrointestinal products on a global basis.
The Company's wholly owned subsidiary, Napo Pharmaceuticals, Inc.,
focuses on developing and commercializing proprietary human
gastrointestinal pharmaceuticals for the global marketplace from
plants used traditionally in rainforest areas.  Its Mytesi
(crofelemer) product is approved by the U.S. FDA for the
symptomatic relief of noninfectious diarrhea in adults with
HIV/AIDS on antiretroviral therapy.

Jaguar Health reported a net loss and comprehensive loss of $52.60
for the year ended Dec. 31, 2021, a net loss and comprehensive loss
of $33.81 million for the year ended Dec. 31, 2020, a net loss and
comprehensive loss of $38.54 million for the year ended Dec. 31,
2019, and a net loss of $32.15 million for the year ended Dec. 31,
2018. As of March 31, 2022, the Company had $52.91 million in total
assets, $44.80 million in total liabilities, and $8.11 million in
total stockholders' equity.

Larkspur, California-based RBSM, LLP, the Company's auditor since
2021, issued a "going concern" qualification in its report dated
March 11, 2022, citing that the Company has an accumulated deficit,
recurring losses, and expects continuing future losses.  These
conditions raise substantial doubt about the Company's ability to
continue as a going concern.


JOHN FITZGIBBON: Fitch Affirms 'B-' IDR, Outlook Stable
-------------------------------------------------------
Fitch Ratings has affirmed the 'B-' Issuer Default Rating and
revenue bond rating on the following bonds issued by the Saline
County Industrial Development Authority, MO on behalf of John
Fitzgibbon Memorial Hospital (JFMH):

-- $6.9 million health facilities refunding bonds, series 2010.

The Rating Outlook is Stable.

SECURITY

The bonds are secured by general revenues of the obligated group, a
mortgage on certain system facilities, and a debt service reserve
fund.

ANALYTICAL CONCLUSION

JFMH's 'B-' rating reflects operational deterioration that occurred
between 2018-2020, in addition to the hospital's light liquidity
position, small size and challenging payor mix. However, over the
past two fiscal years, including unaudited fiscal 2022 (April 30
YE), JFMH has stabilized operations and improved its balance sheet
due to revenue cycle enhancements, cost efficiencies and government
assistance, all of which support the affirmation.

The Stable Outlook reflects Fitch's belief that JFMH will sustain
consistent and adequate operating results as volumes continue to
recover to pre-pandemic levels and operational improvements are
further established.

KEY RATING DRIVERS

Revenue Defensibility: 'bb'

Leading Market Position

JFMH's revenue defensibility is primarily supported by a market
position that is nearly double that of its leading competitor. As
of fiscal 2022, the hospital secures a leading market share of 42%
with its nearest competitor at 22%. Payor mix is midrange as
Medicaid and self-pay accounted for 20% of gross revenues as of
April 30, 2022.

The hospital generally services the area's lower acuity volumes,
while higher acuity cases go to either of the two closest
competitors; Boone Hospital and University of Missouri Hospital;
both of which are about 60 miles from JFMH.

The primary service area (PSA) for JFMH is within Saline County,
MO. The PSA's unemployment rate is in line with national and state
averages, while the population trends in the county have declined
over the last five years. Wealth levels as measured by median
household income are below state and national averages and poverty
rates are somewhat above the averages as well. Current service area
conditions have contributed to an increase in self-pay patient
volumes.

Operating Risk: 'b'

Weak, but Improving Operations

The hospital posted operating gains over the past two years, and
averaged an operating margin of 7.4%, including (unaudited) fiscal
2022 financials. This marks an improvement from fiscal years
2018-2020 where the hospital was operating at a loss, and averaged
a -3.4% operating EBITDA margin. The improvement in the last two
years is driven partly by $5.2 million in realized CARES funds that
offset elevated labor and supply expenses resulting from the
pandemic.

The hospital must repay approximately $1.6 million in Medicare
Accelerated and Advance Payment (MAAP) funds previously received.
Further bolstering operations are management-initiated cost
efficiencies, such as renegotiating vendor contracts and evaluating
labor productivity, as well as enhanced its revenue cycle.

The pandemic diminished volumes, but they have recovered are
trending upward in fiscal 2022. The 7.7% operating EBITDA margin
posted in 2022 may not be sustainable once the remaining government
MAAP funds of $1.6 million is fully repaid in 2022, and we expect
lower, albeit still positive operating EBITDA margins. Management
also managed through operational challenges associated with its EMR
implementation and believes it will obtain 340b status more
predictably going forward, which Fitch expects will make operating
metrics less volatile.

Fitch also expects JFMH's capital spending to remain relatively low
after fiscal 2022 as no major capital projects are planned and
JFMH's main focus will be to improve operations. Capital spending
is expected to be average approximately $1.2 million annually over
the next five years. However, average age of plant is high at 15.6
years as of fiscal 2021, which Fitch believes could spur capex that
is higher than management's near-term forecast. Fitch thus assumes
capex to depreciation to average about 60% in our forward-looking.

Financial Profile: 'b'

Financial Flexibility Remains Weak

Unrestricted liquidity increased in fiscal 2021 in part because
JFMH's PPP loan of $5.2 million was forgiven, however; in unaudited
fiscal 2022 unrestricted liquidity declined slightly to $13.7
million from $16 million in 2021, mostly due to the purchase of a
linear accelerator. Fitch does not include $5.8 million of Medicare
advanced payments in unrestricted. Due to modest operating cash
flows and Fitch's capex assumptions, Fitch's scenario analysis
shows liquidity declining slowly during the forward-look, but
remaining at sufficient levels for the current rating

Fitch believes, for fiscal years 2022-2026, annual capital spending
will average roughly $2.6 million for the remainder of the
forward-look, which is in excess of management's forecast. By
fiscal 2026 of the scenario analysis, cash-to-adjusted debt and net
adjusted debt to adjusted EBITDA equate to 92% and 2.1x.

JFMH's portfolio is invested in 95% cash and cash equivalents, and
5% in fixed income, resulting in modest, but positive investment
returns during the forward-look.

Asymmetric Additional Risk Considerations

No additional asymmetric additional risk considerations were
applied in this rating determination. JFMH has previously crossed
several asymmetric risk thresholds, including debt service coverage
below what is required by covenant and a days cash on hand minimum
level per Fitch criteria of 75 days. In addition, Fitch has
previously experienced qualitative data issues in terms of timing
and detail. These issues were corrected in 2021, and Fitch feels
that these asymmetric risks are fully incorporated into the current
'B-' rating.

RATING SENSITIVITIES

Factors that could, individually or collectively, lead to positive
rating action/upgrade:

-- Operating EBITDA margins stabilize at or around 4% without the

    benefit of CARES Act stimulus funding;

-- Stabilization of unrestricted liquidity at around the current
    level of 75% cash-to-adjusted debt with the expectation of
    additional capex.

Factors that could, individually or collectively, lead to negative
rating action/downgrade:

-- Operating metrics and liquidity ratios fall to lower levels,
    where operating EBITDA margin declines to less than 2%-3% and
    cash-to-adjusted debt dips below roughly 50%;

-- While JFMH has maintained adequate coverage relative to its
    covenant of 1x, failure to stay above 1x coverage in fiscal
    2022 that triggers an event of default would put negative
    pressure on the rating.

BEST/WORST CASE RATING SCENARIO

International scale credit ratings of Sovereigns, Public Finance
and Infrastructure issuers have a best-case rating upgrade scenario
(defined as the 99th percentile of rating transitions, measured in
a positive direction) of three notches over a three-year rating
horizon; and a worst-case rating downgrade scenario (defined as the
99th percentile of rating transitions, measured in a negative
direction) of three notches over three years. The complete span of
best- and worst-case scenario credit ratings for all rating
categories ranges from 'AAA' to 'D'. Best- and worst-case scenario
credit ratings are based on historical performance.

JFMH is a 60-licensed-bed hospital located in Saline County, MO,
approximately 80 miles east of Kansas City. Operations also include
a 99-bed skilled nursing facility and several rural health clinics.
Total revenues in (unaudited) fiscal 2022 were $68.1 million. Fitch
reviews and cites consolidated financial data, and the consolidated
entity currently comprises the obligated group.

In addition to the sources of information identified in Fitch's
applicable criteria specified below, this action was informed by
information from Lumesis.

ESG CONSIDERATIONS

Unless otherwise disclosed in this section, the highest level of
ESG credit relevance is a score of '3'. This means ESG issues are
credit-neutral or have only a minimal credit impact on the entity,
either due to their nature or the way in which they are being
managed by the entity.

   DEBT               RATING                    PRIOR
   ----               ------                    -----
John Fitzgibbon       LT IDR    B-    Affirmed    B-
Memorial Hospital (MO)

John Fitzgibbon       LT        B-    Affirmed    B-
Memorial Hospital
(MO) /
General Revenues/1LT


KEYS MEDICAL STAFFING: Wins Cash Collateral Access Thru July 13
---------------------------------------------------------------
The U.S. Bankruptcy Court for the Northern District of Georgia,
Gainesville Division, authorized Keys Medical Staffing, LLC to use
cash collateral on an interim basis in accordance with the budget
through the date of final hearing.

The Court said all clients of the Debtor, including SavaSeniorCare
Administrative Services, LLC, are authorized to send funds they are
holding for services already provided directly to the Debtor.

Sava, its affiliates, or any other client who sends funds to the
Debtor in accordance with the Interim Order, will not be liable to
either the Debtor or the Lender to the extent of the amount of
funds that are actually paid to the Debtor, and any payments by an
Account Debtor will be credited against, and in satisfaction of,
invoices that are undisputed by the Account Debtor.

As previously reported by the Troubled Company Reporter, on June 2,
2020, the Debtor entered into a financing agreement with ARA, Inc.
d/b/a Lone Oak Payroll, a factoring company, and executed a
Conditional Letter of Agreement for Factoring and Payroll Services.
ARA has a security interest in the Debtor's accounts receivable
pursuant to the to the Agreement and UCC Financing Statement No.
025631471 filed with the Illinois Secretary of State on June 3,
2020.

As adequate protection for any diminution in the value of the
Lender's interests in the Pre-Petition Collateral resulting from
the use of cash collateral, the Lender is valid, binding,
enforceable and automatically perfected liens on and security
interests in (i) all personal property of the Debtor that is of a
kind or nature described as Collateral in the Factoring Agreement,
whether existing or arising prior to, on or after the Petition
Date, and (ii) all other personal property of the Debtor, wherever
located and whether created, acquired or arising prior to, on or
after the Petition Date.

The Adequate Protection Liens will at all times be senior to the
rights of the Debtor and any successor trustee or estate
representative of the Debtor's estate, and any security interest or
lien upon the Debtor's assets that is avoided or otherwise
preserved for the benefit of the Debtor's estate under Section 551
or any other provision of the Bankruptcy Code will be subordinate
to the Adequate Protection Liens. The Adequate Protection Liens and
all claims, rights, interests, administrative claims and other
protections granted to or for the benefit of the L ender pursuant
to the Order and the Bankruptcy Code will constitute valid,
enforceable, nonavoidable and duly perfected security interests and
liens.

The final hearing on the matter is scheduled for July 13, 2022 at 9
a.m.

A copy of the order and the Debtor's two-week budget is available
at https://bit.ly/3yFoVR2 from PacerMonitor.com.

The Debtor projects $21,124 in total outflows for the first week
and $23,777 for the second week.

                About Keys Medical Staffing, LLC

Keys Medical Staffing, LLC is a medical staffing company formed by
Dr. Theresa Jones and Dr. Linnie Fletcher in 2016.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. N.D. Ga. Case No. 22-20573-jrs) on June 28,
2022. In the petition filed by Christy Collins-French, chief
operating officer, the Debtor disclosed up to $10 million in assets
and up to $1 million in liabilities.

Judge James R. Sacca oversees the case.

William Rountree, Esq., at Rountree, Leitman, Klein & Geer, LLC,
serves as the Debtor's counsel.



LARRY BARBER: Wins Interim Cash Collateral Access
-------------------------------------------------
The U.S. Bankruptcy Court for the Middle District of Florida, Tampa
Division, authorized Larry Barber Enterprises, Inc. to use cash
collateral on an interim basis until further Court order.

The Debtor is permitted to cash collateral to pay: (a) amounts
expressly authorized by the Bankruptcy Court; (b) the current and
necessary expenses set forth in the budgets, and (c) additional
amounts as may be expressly approved in writing by SouthState Bank,
National Association, fka Center State Bank.

Each creditor with a security interest in the cash collateral will
have a perfected postpetition lien against cash collateral to the
same extent and with the same validity and priority as the
prepetition lien, without the need to file or execute any document
as may otherwise be required under applicable non bankruptcy law.

The Debtor will maintain insurance coverage for its property in
accordance with the obligations under the loan and security
documents with the Secured Creditor.

A copy of the order and the Debtor's budget is available at
https://bit.ly/3P3Cm2m from PacerMonitor.com.

The Debtor projects $365,000 in monthly revenue and $354,114 in
total expenses.

                 About Larry Barber Enterprises

Established by Larry Barber, Larry Barber Enterprises Inc. --
http://www.larrybarberenterprises.com/-- is a full-service
provider of tower civil design, construction and maintenance
services across the United States, Puerto Rico, and the U.S. Virgin
Islands.

Larry Barber Enterprises sought bankruptcy protection under
Subchapter V of Chapter 11 of the U.S. Bankruptcy Code (Bankr. M.D.
Fla. Case No. 22-02083) on May 24, 2022.  In the petition filed by
Larry Barber, as president, Larry Barber Enterprises estimated
assets up to $50,000 and estimated liabilities between $1 million
and $10 million.  

Judge Caryl E. Delano oversees the case.

Jake C. Blanchard, Esq., at Blanchard Law, P.A., is the Debtor's
counsel.

Amy Denton Mayer has been appointed as Subchapter V trustee.



LARSON VALLEY: Seeks to Hire Marc Ross of HBM Management as CRO
---------------------------------------------------------------
Larson Valley, Inc. and its affiliates seek approval from the U.S.
Bankruptcy Court for the Southern District of Iowa to employ Marc
Ross, a managing director at HBM Management Associates, LLC, as
chief restructuring officer.

Mr. Ross will perform these services to the Debtors:

     (a) prepare the required bankruptcy reporting;

     (b) work with the Debtors, their attorneys, and other
professionals to develop and implement the restructuring plans
necessary to allow the Debtors to successfully emerge from Chapter
11 bankruptcy;

     (c) manage cash collateral and maintain compliance with cash
collateral budget requirements;

     (d) work with vendors and other stakeholders to ensure
administrative obligations are satisfied in the ordinary course of
business and services are provided to the Debtors in a timely
manner; and

     (e) other services as required and agreed upon with the
Debtors' board of directors.

Mr. Ross will be paid at his hourly rate of $495.

The Debtor will provide a retainer in the amount of $12,000.

As disclosed in court filings, Mr. Ross is a "disinterested person"
within the meaning of Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Marc Ross
     HBM Management Associates, LLC
     6 Elmwood Lane
     Syosset, NY 11791
     Telephone: (732) 921-0921
     Email: marc@hbmllc.net

                        About Larson Valley

Larson Valley, Inc. and its affiliates filed a petition for Chapter
11 protection (Bankr. S.D. Iowa Lead Case No. 22-00326) on April 1,
2022. The affiliates are KDB LLC, Larson Farms Trucking Inc.,
Larson Logistics LLC, and Larson Ridge Inc.

At the time of the filing, Larson Valley listed as much as $50
million in both assets and liabilities.  

Judge Lee M. Jackwig oversees the cases.

Bradshaw, Fowler, Proctor & Fairgrave PC, led by Jeffrey D. Goetz,
Esq., serves as the Debtors' legal counsel. Marc Ross at HBM
Management Associates, LLC is the chief restructuring officer.


MADISON SQUARE BOYS & GIRLS: In Chapter 11 Amid Old Abuse Claims
----------------------------------------------------------------
Madison Square Boys & Girls Club, Inc., has sought Chapter 11
bankruptcy protection to deal with decades-old abuse claims while
allowing its six clubhouses to continue providing community
services for the youth.

For over 100 years since its founding in 1884, Madison has provided
a safe, stable, and supportive environment for thousands of young
people in New York City's most underserved and under-resourced
communities.  Today, Madison offers life-changing educational,
recreational, and mentorship services at 6 clubhouses in the Bronx,
Brooklyn, and Harlem and provides continuing support with college
and university scholarships.  Madison's role in the lives of
children and their families who need a source of community, a
resource for guidance and security, and a vehicle for connecting
with opportunity is immeasurable and continues to be as critical
today as it was more than a century ago.

Despite Madison's substantial success as a non-profit and its
positive contribution to thousands of New York City youths annually
throughout its history, Madison's mission and future are now in
jeopardy due to its inability to litigate or otherwise resolve
approximately 140 pending sexual abuse claims by former members
against individuals employed by, or volunteering at, Madison at
various times from the 1940s to the 1980s.  Madison is devastated
to learn of even one alleged incident, as crimes of abuse run
counter to everything the organization stands for; no harm should
come to any child under any circumstance.

Madison filed this chapter 11 case to provide a forum to address
those claims fairly and equitably, and ensure that claimants have
access to a fair and equitable resolution.  Madison has attempted,
for over a year, to facilitate a resolution outside of chapter 11,
but has been unsuccessful, largely due to difficulty getting all
significant stakeholders—including Madison's litigation
co-defendants and insurers—to the bargaining table.

Madison's current board of directors (the "Board") and management
team became aware of the allegations of abuse in 2018, after
Rockefeller University retained the law firm of Debevoise &
Plimpton LLP to initiate an investigation into the conduct of Dr.
Reginald Archibald.  Dr. Archibald was a long-time pediatric
endocrinologist at Rockefeller who also did volunteer work as a
physician at Madison, where he recruited some of its members as
patients and participants for research studies at Rockefeller, from
the early 1940s to the 1980s.

In October 2018, The New York Times published an article describing
Dr. Archibald's history of sexual misconduct at Rockefeller.
Shortly thereafter, Madison retained counsel regarding potential
claims relating to Dr. Archibald.  In May 2019, Rockefeller made
public Debevoise's report of its findings (the "Debevoise Report"),
which detailed significant and widespread failures at Rockefeller
to respond appropriately to clear signs of Dr. Archibald's
misconduct, including the issuance of a grand jury subpoena by the
New York District Attorney's Office for medical records of Dr.
Archibald's patients.  While the Debevoise Report concedes that
Rockefeller's then-president was aware of the investigation, and
that Rockefeller's Physician-in-Chief from 1960 to 1974 found Dr.
Archibald's conduct "questionable," Madison's Board, for its part,
was not aware of any of the facts set forth in the Debevoise Report
until the report was issued publicly.

In February 2019, New York enacted the Child Victims Act (the
"CVA"), which made significant changes to the statute of
limitations applicable to civil actions alleging claims of
childhood sexual abuse. Prior to the CVA, the statute of
limitations ranged from one to five years from the time the victim
turned 18 years of age, but, prospectively, the CVA permits
childhood sexual abuse claims to be brought until the victim
reaches 55 years of age.  In addition, the CVA opened a "revival
window" during which time any victim of childhood abuse could
assert previously time-barred civil claims.  The CVA's original
revival window extended from August 14, 2019 until August 13, 2020,
and, during the COVID-19 pandemic, the window was further extended
for an additional year, through August 13, 2021.

In the two-year period that the revival window was open, Madison
was named as a defendant in 86 separate actions brought by a total
of 149 claimants (the "CVA Claimants" and such claims, the "CVA
Claims").  The CVA Claims allege abuse by 11 employees or
volunteers at Madison that occurred between 1941 and 1988; none of
these claims relate to any contemporary conduct.  Rockefeller was
named as a co-defendant by 88 of the CVA Claimants, although
Rockefeller is believed by Madison to bear the overwhelming
responsibility for all claims related to Dr. Archibald's misconduct
(i.e., with respect to more than 90% of the pending CVA Claims
against Madison).

The national Boys & Girls Clubs of America ("BGCA") was named as a
defendant by ninety-eight (98) of the CVA Claimants.

When the CVA Claims were first filed, Madison attempted to address
them on an individual basis, but Madison soon realized that it
would likely be unable to incur the mounting legal and
administrative costs associated with managing that magnitude of
litigation. In 2020 and 2021, Madison engaged legal and financial
advisors to develop a comprehensive solution aimed at fairly and
equitably compensating the CVA Claimants, while enabling Madison to
continue fulfilling its vital mission of serving young people who
are most in need of its services.

Madison's financial resources for addressing the CVA Claims were
always extremely limited.  As of the Petition Date, Madison has
approximately $1.3 million in cash for restructuring and operating
expenses and, as demonstrated, is projected to deplete its
available cash by September 2022.  In addition, only one insurer
has agreed to provide coverage with respect to certain of the CVA
Claims (subject to a reservation of rights and other limitations,
some of which Madison disputes).  Thus, from the outset, Madison
and its advisors were focused on two overarching objectives: (a)
implementing a restructuring strategy to avoid a prolonged, costly
chapter 11 case that would deplete the assets available to
compensate CVA Claimants and (b) securing financing to enable
Madison to administer this chapter 11 case, fund an equitable
recovery for the CVA Claimants, and emerge with the ability to
continue to operate in a manner consistent with its charitable
mission.

Guided by these objectives, Madison and its advisors engaged in
extensive prepetition discussions with key stakeholders to garner
consensus, and financial support, for a prearranged restructuring.
Outreach efforts extended to (a) counsel to over 80% of CVA
Claimants (the "Ad Hoc Committee"), (b) Rockefeller, (c) insurers
with respect to whom Madison uncovered evidence of primary or
secondary coverage, and (d) BGCA.

Over the course of the last year, Madison and its advisors worked
diligently to advance discussions regarding a prearranged
restructuring with Madison's key stakeholders, including conducting
multiple diligence sessions, populating a data room with thousands
of documents, and circulating term sheets and economic proposals,
as applicable, to the various parties. Madison also engaged in
extensive efforts to identify potential financing sources to fund a
potential chapter 11 process. Despite the increasing urgency of
Madison's situation, Madison did not receive the requisite level of
engagement with, or actionable responses from, the necessary
parties regarding the terms of a prearranged case.

It became clear in the beginning of the second quarter of 2022 that
Madison's unrestricted resources were not sufficient to sustain the
prolonged pace of negotiations and anticipated litigation expenses
for much longer.  Liquidation loomed as a real and potentially
unavoidable outcome, one that weighed heavily on Madison and its
Board as they looked forward to the start of summer programs in
which thousands of children had already enrolled.  However, a
traditional chapter 11 filing without any stakeholder support was
not a viable option because Madison lacks the resources to fund
such a process, let alone provide recoveries of any kind to the CVA
Claimants.

To avoid a fate where Madison is forced to shut its doors, the
Board authorized Madison's advisors to continue third-party
discussions for as long as Madison's liquidity would permit, while
preparing for a chapter 11 filing that would seek court-ordered
mediation at the outset of the case for a limited time, and,
pursuant to sections 105 and 305 of the Bankruptcy Code and the
Bankruptcy Court's inherent powers to control its docket, seek
suspension of other proceedings during the pendency of the
mediation to reduce the administrative expense burden on the
Debtor's estate.

As described in the Mediation Motion and Suspension Motion,
court-ordered mediation and suspension is the only conceivable path
to compel necessary parties to engage in constructive negotiations
and conserve Madison's limited unrestricted resources to provide
Madison with an opportunity to reach a comprehensive restructuring
solution. While no outcome is certain, Madison believes that this
strategy will give Madison the best chance to preserve and continue
its 138-year legacy of community, stability, and education for New
York City's youth in the most underserved communities. Assuming
Madison is able to reach a comprehensive restructuring solution
with the support of its key stakeholders, Madison expects to have
access to the necessary funding to pursue a plan confirmation
process.

Madison filed this chapter 11 case to address decades-old claims.
At this critical juncture, Madison is also focusing on its future
and recognizes that the need for its services is greater than ever.
A comprehensive restructuring solution will maximize Madison's
ability to preserve the support of its donors. Further, since May
2022, Madison has been working with Deloitte Consulting LLP to
evaluate Madison's role within the context of the New York City
boroughs, neighborhoods, families, and children that Madison serves
and to develop a strategic plan that will optimize support for
Madison's members and communities going forward.

                           *    *    *

Madison is in advanced discussions with a potential
debtor-in-possession financing source, but does not have a
commitment for such financing as of the Petition Date.

              About Madison Square Boys & Girls Club

Madison Square Boys & Girls Club Inc. --
https://www.madisonsquare.org -- is a New York not-for-profit
corporation that was founded in 1884 to provide recreational and
vocational programs designed to keep young people off the streets
and away from gang activity. Starting out in a vacant store on
First Avenue and 37th Street and now operating six clubhouse
facilities across New York City, Madison has remained committed
throughout its 138-year history to maintaining a safe and engaging
environment that supports and empowers youth in New York City's
most under-resourced communities.

Madison is a founding member of BGCA and the oldest Boys & Girls
Club in New York City. Although originally established as Madison
Square Boys' Club, co-ed activities were always a part of Madison's
programs, and Madison's trustees were instrumental in founding the
Girls Club of New York in recognition of the need for girls'
programs.  In 1984, Madison's Clubhouses were officially opened to
all young people and the organization was renamed Madison Square
Boys & Girls Club, Inc.

Madison Square Boys & Girls Club Inc. sought protection under
Chapter 11 of the U.S. Bankruptcy Code (Bankr. S.D.N.Y. Case No.
22-10910) on June 29, 2022. In the petition filed by Jeffrey Dold,
as chief financial officer, the Debtor reports estimated
liabilities between $50 million and $100 million against its
estimated assets between $50 million and $100 million and
liabilities of $100 million to $500 million.

Paul, Weiss, Rifkind, Wharton, is the Debtor's counsel.  Teneo
Capital, LLC, is the financial advisor.  Friedman Kaplan Seiler &
Adelman LLP is the special litigation counsel, and Pillsbury
Winthrop Shaw Pittman LLP is the special insurance counsel.  EPIQ
Corporate Restructuring, LLC, is the claims agent.


MALLINCKRODT PLC: Sells Priority Review Voucher to Novartis
-----------------------------------------------------------
According to a regulatory filing, Stratatech Corporation, a wholly
owned subsidiary of Mallinckrodt plc, on June 30, 2022, entered
into an asset purchase agreement with Novartis Pharma AG ("Buyer"),
pursuant to which the Company agreed to sell its Priority Review
Voucher ("PRV") to Buyer.

The Company was awarded the voucher under a U.S. Food and Drug
Administration ("FDA") program intended to encourage the
development of certain product applications for therapies used to
treat or prevent material threat medical countermeasures. The
Company received the PRV upon FDA approval of StrataGraft
(allogeneic cultured keratinocytes and dermal fibroblasts in murine
collagen - dsat) for the treatment of adults with thermal burns
containing intact dermal elements for which surgical intervention
is clinically indicated (deep partial-thickness burns).

Pursuant to the Purchase Agreement, Buyer agreed to pay: (a) $65
million to the Company, and (b) $35 million to the General
Unsecured Claims Trustee pursuant to the terms of (i) that certain
chapter 11 plan of reorganization (the "Plan") as confirmed by an
order of the United States Bankruptcy Court for the District of
Delaware dated March 2, 2022 relating to, among others, Stratatech
Corporation and the Company, and (ii) that certain General
Unsecured Claims Trust Agreement entered into in connection with
the Plan. Such amounts are payable in cash upon the closing of the
sale, which occurred simultaneously with the parties entering into
the Purchase Agreement.

The Purchase Agreement contains customary representations,
warranties, covenants, and indemnification provisions subject to
certain limitations.

A copy of the Purchase Agreement is available at:
https://www.sec.gov/Archives/edgar/data/1567892/000156789222000024/mnkexhibit10106302022.htm

                    About Mallinckrodt PLC

Mallinckrodt -- http://www.mallinckrodt.com/-- is a global
business consisting of multiple wholly-owned subsidiaries that
develop, manufacture, market and distribute specialty
pharmaceutical products and therapies. The company's Specialty
Brands reportable segment's areas of focus include autoimmune and
rare diseases in specialty areas like neurology, rheumatology,
nephrology, pulmonology and ophthalmology; immunotherapy and
neonatal respiratory critical care therapies; analgesics; and
gastrointestinal products.  Its Specialty Generics reportable
segment includes specialty generic drugs and active pharmaceutical
ingredients.

On Oct. 12, 2020, Mallinckrodt plc and certain of its affiliates
sought Chapter 11 protection in Delaware (Bankr. D. Del. Lead Case
No. 20-12522) to seek approval of a restructuring that would reduce
total debt by $1.3 billion and resolve opioid-related claims
against them.

Mallinckrodt plc disclosed $9,584,626,122 in assets and
$8,647,811,427 in liabilities as of Sept. 25, 2020.

Judge John T. Dorsey oversees the cases.

The Debtors tapped Latham & Watkins, LLP and Richards, Layton &
Finger, P.A. as their bankruptcy counsel; Arthur Cox and Wachtell,
Lipton, Rosen & Katz as corporate and finance counsel; Ropes &
Gray, LLP as litigation counsel; Torys, LLP as CCAA counsel;
Guggenheim Securities, LLC as investment banker; and AlixPartners,
LLP as restructuring advisor.  Prime Clerk, LLC is the claims
agent.

The official committee of unsecured creditors retained Cooley, LLP,
as its legal counsel; Robinson & Cole, LLP as co-counsel; and
Dundon Advisers, LLC as financial advisor.

On Oct. 27, 2020, the U.S. Trustee for Region 3 appointed an
official committee of opioid-related claimants.  The OCC tapped
Akin Gump Strauss Hauer & Feld, LLP as its lead counsel; Cole
Schotz as Delaware co-counsel; Province, Inc. as financial advisor;
and Jefferies, LLC as investment banker.

                          *     *     *

Mallinckrodt plc on June 16, 2022, announced that it has
successfully completed its reorganization process, emerged from
Chapter 11 and completed the Irish Examinership proceedings.
Implementing the Plan and the Scheme strengthens the Company's
balance sheet, reduces its total debt by approximately $1.3 billion
and enables it to move forward with more than $250 million in cash
and cash equivalents on hand.  The Plan and Scheme include key
legal settlements that resolve opioid claims brought against the
Company and litigation matters involving Acthar Gel, among other
claims, and provides for significant equitization of the Company's
guaranteed unsecured notes.


METHODIST UNIVERSITY: Fitch Withdraws BB Issuer Default Rating
--------------------------------------------------------------
Fitch Ratings has withdrawn the following Issuer Default Rating
(IDR):

-- Methodist University (NC) IDR. Previous Rating: 'BB'/Negative.

Following the withdrawal of Methodist University's ratings, Fitch
will no longer be providing the associated ESG Relevance Scores for
the issuer.

The rating was withdrawn because it is no longer considered by
Fitch to be relevant to the agency's coverage.

   DEBT                       RATING                    PRIOR
   ----                       ------                    -----

Methodist University (NC)    LT IDR    WD    Withdrawn    BB


MICROSTRATEGY INC: Buys 480 Bitcoins for $10 Million
----------------------------------------------------
MicroStrategy Incorporated announced that, during the period
between May 3 and June 28, 2022, MicroStrategy acquired
approximately 480 bitcoins for approximately $10 million in cash,
at an average price of approximately $20,817 per bitcoin, inclusive
of fees and expenses.   

As of June 28, 2022, MicroStrategy, together with its subsidiaries,
held an aggregate of approximately 129,699 bitcoins, which were
acquired at an aggregate purchase price of approximately $3.98
billion and an average purchase price of approximately $30,664 per
bitcoin, inclusive of fees and expenses.

                        About MicroStrategy

MicroStrategy is an enterprise analytics software and services
company.  Since its founding in 1989, MicroStrategy has been
focused on empowering organizations to leverage the immense value
of their data.  MicroStrategy pursues two corporate strategies in
the operation of its business.  One strategy is to acquire and hold
bitcoin and the other strategy is to grow its enterprise analytics
software business.

MicroStrategy reported a net loss of $535.48 million for the year
ended Dec. 31, 2021, and a net loss of $7.52 million for the year
ended Dec. 31, 2020.  For the nine months ended Sept. 30, 2021, the
Company reported a net loss of $445.50 million.  As of March 31,
2022, the Company had $3.64 billion in total assets, $2.78 billion
in total liabilities, and $863 million in total stockholders'
equity.

                             *   *   *

As reported by the TCR on June 15, 2021, S&P Global Ratings
assigned its 'CCC+' issuer credit rating to Tysons Corner,
Va.-based MicroStrategy Inc.  S&P said, "The stable outlook
reflects our expectation that MicroStrategy's operating results
will remain consistent over the next 12 given its good recurring
revenue base and the low interest expense on its convertible debt,
which will allow it to maintain good EBITDA interest coverage and
generate positive free operating cash flow.  We expect these
factors to enable the company to sustain its capital structure over
the subsequent 12 months."


MIL-SHER COMPLEX: U.S. Trustee Says Disclosures Inadequate
----------------------------------------------------------
William K. Harrington, the United States Trustee for Region 2,
objects to the Disclosure Statement describing Chapter 11 Plan
proposed by Mil-Sher Complex, Inc.

The United States Trustee objects to the Disclosure Statement
because it does not contain an adequate discussion and sufficient
information and disclosure due to the following:

The Disclosure Statement provides inadequate information regarding
the Debtor's tenants, rent roll and related lease information. Much
more information regarding this is needed for the disclosure to be
adequate. The Disclosure Statement references just one tenant:
Mil-Sher Hockey, Inc., an affiliate of the Debtor.

The United States Trustee claims that the Debtor needs to amend its
Disclosure Statement to, among other things, expressly list all of
its current tenants and provide information as to the amount of
monthly rent each pays, whether rent is current for each and if not
what the arrears are, and what the material terms for each lease
are.

Related to this, the Debtor should be required to amend the
Disclosure Statement to provide more precise information as to its
historic, current and anticipated income and expenses. The Debtor's
schedules (Doc. No. 12 at page 10) indicate that its annual gross
income is $60,000 with an annual net income of only $3,000 ($250
per month).

Further, the Debtor states in its Disclosure Statement (page 4, ECF
page 7) that it expects post-confirmation profit will "be
$90,000(approx.)/year." No basis is provided for this statement.
Supporting information should be provided so creditors can evaluate
whether the Debtor's Plan is feasible.  

The United States Trustee asserts that the Disclosure Statement
(page 14, ECF page 17) states that unsecured creditors will be paid
from shareholder contributions "in the amount of seven thousand
five hundred ($6,500) dollars." The Debtor needs to correct this:
will the shareholder contribution be $6,500 or $7,500.

The United States Trustee further asserts that at page 12 of the
Disclosure Statement (ECF page 15), the Debtor erroneously refers
to "Class III" under heading 3. But this should be "Class IV".

A full-text copy of the United States' objection dated June 30,
2022, is available at https://bit.ly/3AHP3fJ from PacerMonitor.com
at no charge.

                   About Mil-Sher Complex Inc.

Mil-Sher Complex, Inc., is in the real estate business.  The
company is a privately-owned sub-chapter "S" corporation, with its
principal place of business in Kenmore, New York.  Its principal
assets are located in Erie County.  

Mil-Sher Complex sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. W.D.N.Y. Case No. 18-11932) on Sept. 25,
2018.  At the time of the filing, the Debtor estimated assets of
less than $50,000 and liabilities of less than $500,000. Judge Carl
L. Bucki presides over the case.  The Debtor tapped Gleichenhaus
Marchese & Weishaar, P.C., as its legal counsel.


MOMENTIVE PERFORMANCE: Moody's Alters Outlook on 'B2' CFR to Pos.
-----------------------------------------------------------------
Moody's Investors Service has changed Momentive Performance
Materials Inc.'s outlook to positive from stable. At the same time,
Moody's has affirmed Momentive's B2 Corporate Family Rating, B2-PD
probability of default rating, and B1 rating on the company's first
lien senior secured term loan facilities.

"The change to positive outlook reflects Momentive's exceptionally
strong earnings and better than expected credit metrics which
strengthens its financial flexibility and reduces the refinancing
risk of its maturing debt in 2024. The company has benefited from
robust demand, strong price increases and an increasing share of
specialty products. Its business transformation will help
strengthen competitiveness and enhance credit quality over time,"
says Jiming Zou, Moody's lead analyst for Momentive.

Affirmations:

Issuer: Momentive Performance Materials Inc.

Corporate Family Rating, Affirmed B2

Probability of Default Rating, Affirmed B2-PD

GTD Senior Secured First Lien Term Loan, Affirmed B1 (LGD3)

Outlook Actions:

Issuer: Momentive Performance Materials Inc.

Outlook, Changed To Positive From Stable

RATINGS RATIONALE

Momentive's last twelve months EBITDA rose to record high thanks to
robust demand and strong price increases in the silicone industry,
as well as the benefits of its business transformation with an
increasing share of specialty products. Adjusted debt leverage
improved to 4.1x at the end of March 2022 from 7.2x at the end of
2020. EBITDA to Interest coverage rose to about 5.7x from 2.8x in
the same time period.

Momentive's strong earnings and improved credit metrics will
enhance its financial flexibility and put it in a better position
to address the refinancing of its $300 million ABL facility
(unrated), $813.5 million first-lien term loan and $839 million
second-lien term loan (unrated), all due in 2024. The improved
earnings over the last three years also help ease the tension of a
potential exit of SJL, a private equity firm that holds a 39.6%
stake in Momentive and has strong influence on the company's
financial matters. Moody's expect KCC, which controls the remaining
60.4% stake in Momentive and provides guarantees to the second-lien
term loan, to remain prudent in its investment strategy in
Momentive and support Momentive's plan to reduce leverage.  

Momentive's B2 CFR is supported by its status as one of the largest
silicone producers globally, its large customer base in many
industries including automotive, electronics, consumer and
construction and geographically diversified production facilities.
The company has invested in high-margin specialty silicones and
silanes products. Moody's expect the company's operating
performance to stay above mid-cycle level in the next 12 to 18
months and its debt leverage likely to stay below five times, which
is required for an upgrade to B1 rating. Momentive's resilience
against cyclicality in the silicone industry is improving with its
business transformation, which includes the phase-out of its basic
chemicals production in Waterford by 2022 and investments in growth
areas such as electronic materials.

Momentive's rating remains constrained by its volaille earnings,
exposure to the cyclical end markets, as well as the ongoing
business restructuring and reinvestment to stay competitive in the
global silicone industry. The company is exposed to the cyclical
and competitive silicone industry that requires large capex and
working capital consumption. The company's lack of consistent free
cash flow generation in the past and ongoing restructuring as well
as large working capital consumption, partly due to inflation and
supply chain issues, continue to constrain its credit quality.

Momentive's good liquidity is supported by its cash balance of $77
million, expected positive free cash flow in the next 12 months and
$255 million availability under the $300 million ABL facility at
the end of March 2022. Its ABL facility has a springing financial
maintenance covenant -- a minimum fixed charge coverage ratio of
1.0x. KCC's guaranteed term loan agreement requires Momentive to
comply with a net leverage maintenance covenant of not exceeding
5.5x at the end of 2022 and 2023. Moody's expect company to stay in
compliance with these financial covenants over the next one to two
years.

ESG CONSIDERATIONS

Momentive's rating also factors in its above-average environmental
risk under Moody's ESG framework. The production of silicone
products requires substantial energy and water consumption.
Although silicone polymers are generally considered harmless,
siloxanes (e.g. D4, D5 and D6) as an intermediate to make silicone
polymers are being investigated by regulatory bodies for their
impact on human health and environment after certain restrictions
have been imposed by the EU in recent years. Momentive's phase-out
of its basic silicones production will reduce its
production-related environmental exposure but requires site cleanup
and decontamination. Momentive's reported obligations for
environmental remediation at the end of 2021 were relatively small
compared to its debt and pension obligations.

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

Rating upgrade would be triggered, if the company is able to
sustainably improve earnings, reduce debt leverage and improve its
debt maturity profile. An upgrade would require positive free cash
flow, adjusted debt/EBITDA sustainably below 5.0x and timely
refinancing of its 2024 term loans before they become current.

Momentive's ratings will be downgraded, if the company's adjusted
debt/EBITDA increases above 6.0x or liquidity profile deteriorates
with negative free cash flow or failure to timely refinance its
term loans, all of which will become due in 2024.

The principal methodology used in these ratings was Chemicals
published in June 2022.

Momentive Performance Materials Inc., based in New York, US, is one
of the largest global producers of silicones and silicone
derivatives. Silicones, or more accurately, polymerized siloxanes
or polysiloxanes, are mixed inorganic-organic polymers that are
used in a wide variety of industrial and consumer applications
including agriculture, automotive, electronics, healthcare,
personal care, textiles, and sealants. KCC Corporation and SJL
Partners LLC acquired MPM Holdings Inc., the holding company of
Momentive, for approximately $3.1 billion in 2019. Momentive
generated $2.7 billion in revenues in 2021.


MOUNTAIN VISTA: Amends Unsecureds Claims Pay Details
----------------------------------------------------
Mountain Vista Holdings, LLC, submitted a First Amended Disclosure
Statement for First Amended Plan of Reorganization dated July 3,
2022.

This First Amended Chapter 11 Plan Disclosure Statement is filed to
respond to the objections of the U.S. Trustee regarding the
original Disclosure Statement, originally set for hearing on April
14, 2022, and continued by Stipulation until July 21, 2022, and to
reflect the disallowance of the Delsa Homes/Kashani Proof of Claim.


There is scheduled an unsecured creditor, Delsa Homes, listed at
$650,000, but whose claim was scheduled by the Debtor as disputed.
Debtor objected to the entire Proof of Claim, and that objection
was sustained by the court on May 17, 2022. There is $35,000 in
general unsecured debt, consisting of legal fees on various matters
incurred pre-petition. There are current property taxes and
property taxes for the prior year 2021 of about $3,200.

Based on the financial information, there is substantial equity in
this property, and all creditors, both, secured, unsecured, and
priority, can be paid in full. The Debtor can refinance the
property, paying all creditors in full, including all
administrative claims, priority claims and general unsecured
claims, leaving a substantial sum for equity holders.  

Execution of the Plan requires the existence of a lender willing to
make a loan. At the present time the Debtor can refinance the
property through Lendspark, 2554 Gateway Road, Carlsbad, CA 92009
DRE Lic# 02088975, which has given the Debtor a Letter of Intent,
proposing to make a loan on the Debtor'ssss real property.

Debtor had previously opened a loan escrow with this same lender in
September 2021, to pay off the secured creditor Galloway Financial,
LLC's loan on the property in the face amount of $750,000. Despite
being requested to do so, this creditor never actually submitted a
demand into escrow for payoff. This lender has remained and remains
willing to make a loan to this date.

There are other matters regarding the loan which need to be
determined, as the amount of the payoff cannot be calculated with
certainty, as Galloway Financial will not agree to a number. This
loan is more than sufficient to pay the secured creditor in full,
as the balance due to Galloway Financial was $901,500 as of May 31,
2022, plus per diem interest of $283.56. This payoff is without
regard to any additional claims which Debtor may have against
Galloway Financial for wrongful foreclosure or other legal
theories.

Class 4 General Unsecured Claims:

     * Class 4A consists of Creditor Delsa Homes, LLC. Amount of
Scheduled Claim $650,000. The Debtor successfully objected to this
claim in its entirety, and its value is now zero.

     * Class 4B consists of Creditor Ford & Diullo. Amount of Claim
$35,000. This creditor shall be paid in full on the effective date
of the Plan. The source of the funds to pay this creditor is the
refinance of the Debtor's property, referred to above. This claim
is Unimpaired under 11 USC §1124.

The Plan provides for its implementation by funding the Plan
through the refinancing of the Debtor's real property. Creditors
should be aware that the Bankruptcy Code requires that the Debtor
receive Court permission for the borrowing of these funds.

The Plan requires the Debtor to petition the Court in advance of
incurring said Debt. Until the refinancing of the property,
miscellaneous expenses of this Chapter 11 case, including U.S.
Trustee fees, are being funded by David Thomas.

A full-text copy of the First Amended Disclosure Statement dated
July 3, 2022, is available at https://bit.ly/3NISe9F from
PacerMonitor.com at no charge.

Attorney for the Debtor:

     Alan M. Lurya, Esq.
     Law Offices of Alan M. Lurya
     15615 Alton Parkway, Suite 450
     Irvine, CA 92618
     Tel: (949) 440-3230
     Email: alanlurya@yahoo.com

                       About Mountain Vista

Mountain Vista Holdings, LLC, a company based in Laguna Beach,
Calif., filed a petition for Chapter 11 protection (Bankr. C.D.
Cal. Case No. 21-12479) on Oct. 12, 2021, listing up to $10 million
in assets and up to $1 million in liabilities.  D. Scott
Abernathy, manager, signed the petition.  

Judge Erithe A. Smith oversees the case.

The Debtor tapped the Law Offices of Alan M. Lurya as legal
counsel.


MURIETTA HOLDINGS: Claims Will be Paid from Property Refinance
--------------------------------------------------------------
Murietta Holdings 2012-12 LLC submitted a First Amended Disclosure
Statement for First Amended Plan of Reorganization.

This First Amended Chapter 11 Plan Disclosure Statement is filed to
respond to the Objections of the U.S. Trustee regarding the
original Disclosure Statement, originally set for hearing on April
14, 2022, and continued by Stipulation until July 21, 2022.  

Based on the financial information, there is substantial equity in
this property, and all creditors, both, secured, unsecured, and
priority, can be paid in full. The Debtor can refinance the
property, paying all creditors in full, including all
administrative claims, priority claims and general unsecured
claims, leaving a substantial sum for equity holders.  

Execution of the Plan requires the existence of a lender willing to
make a loan. At the present time the Debtor can refinance the
property through Lendspark, 2554 Gateway Road, Carlsbad, CA 92009
DRE Lic# 02088975, which has given the Debtor a Letter of Intent,
proposing make a loan on the Debtor's real property.

Debtor had previously opened a loan escrow with this same lender in
September 2021, to pay off the secured creditor Galloway Financial,
LLC's who has two loans, a first TD in the face amount of $425,000
and a second TD in the face amount of $250,000. Despite being
requested to do so, this creditor never actually submitted a demand
into escrow for payoff. This lender has remained and remains
willing to make a loan to this date.

There are other matters regarding the loan which need to be
determined, as the amount of the payoff cannot be calculated with
certainty, as Galloway Financial will not agree to a number. That
number must be had either by agreement or by court determination.
At the present time, there is an Objection to the Claim of Galloway
Financial, set for hearing on July 28, 2022, in Courtroom 5A
(Zoomgov). Furthermore, like all letters of intent, there are
conditions as to loan closing. Mr. Dave Thomas has agreed to act as
a guarantor of this loan, so this condition is satisfied.

There is $620,848 owed as to both loans and per diem interest at
$160.068 on the first TD and $94.52 on the second TD. The new loan
will more than cover the existing loans and produce a substantial
surplus. This payoff is without regard to any additional claims
which Debtor may have against Galloway Financial for wrongful
foreclosure or other legal theories.

Like in the prior iteration of the Plan, Class 4 General Unsecured
Claims of Ford & Diullo is in the amount of $35,000. This creditor
shall be paid in full on the effective date of the Plan. The source
of the funds to pay this creditor is the refinance of the Debtor's
property.

The Plan provides that Class 5 interests are the equity holders of
the Debtor. As required by the Absolute Priority Rule, this class
of interests shall receive no money, property, or distributions
from the Debtor until all other creditors in all other classes have
been fully paid. At that time, all remaining property if any, shall
revert to the Debtor, and equity security holders shall retain
their interest in the Debtor.

The Plan provides for its implementation by funding the Plan
through the refinancing of the Debtor's real property. Creditors
should be aware that the Bankruptcy Code requires that the Debtor
receive Court permission for the borrowing of these funds. The Plan
requires the Debtor to petition the Court in advance of incurring
said Debt. Until the refinancing of the property, miscellaneous
expenses of this Chapter 11 case, including U.S. Trustee fees, are
being funded by David Thomas.

A full-text copy of the First Amended Disclosure Statement dated
July 3, 2022, is available at https://bit.ly/3usfmSZ from
PacerMonitor.com at no charge.

Attorney for the Debtor:

     Alan M. Lurya, Esq.
     Law Offices of Alan M. Lurya
     15615 Alton Parkway, Suite 450
     Irvine, CA 92618
     Tel: (949) 440-3230
     Email: alanlurya@yahoo.com

              About Murrieta Holdings 2012-12

Murrieta Holdings 2012-12, LLC is a Laguna Beach, Calif.-based
company engaged in activities related to real estate.

Murrieta Holdings filed a petition for Chapter 11 protection
(Bankr. C.D. Calif. Case No. 21-12430) on Oct. 6, 2021, listing up
to $10 million in assets and up to $1 million in liabilities. D.
Scott Abernethy, authorized representative of the Debtor, signed
the petition.

The Debtor tapped the Law Offices of Alan M. Lurya as legal
counsel.


NATURALSHRIMP INC: Incurs $86.3M Net Loss in FY Ended March 31
--------------------------------------------------------------
Naturalshrimp Incorporated filed with the Securities and Exchange
Commission its Annual Report on Form 10-K disclosing a net loss of
$86.30 million on $33,765 of sales for the year ended March 31,
2022, compared to a net loss of $3.59 million on zero sales for the
year ended March 31, 2021.

As of March 31, 2022, the Company had $37.90 million in total
assets, $24.88 million in total liabilities, $2.54 million in
series E redeemable convertible preferred stock, $43.61 million in
series F redeemable convertible preferred stock, and a total
stockholders' deficit of $33.13 million.

Dallas, Texas-based Turner, Stone & Company, L.L.P., the Company's
auditor since 2015, issued a "going concern" qualification in its
report dated June 29, 2022, citing that the Company has suffered
significant losses from inception and has a significant working
capital deficit . These conditions 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/ix?doc=/Archives/edgar/data/1465470/000149315222018121/form10-k.htm

                        About NaturalShrimp

NaturalShrimp, Inc. is a publicly traded aqua-tech Company,
headquartered in Dallas, with production facilities located near
San Antonio, Texas.  The Company has developed a commercially
viable system for growing shrimp in enclosed, salt-water systems,
using patented technology to produce fresh, never frozen, naturally
grown shrimp, without the use of antibiotics or toxic chemicals.
NaturalShrimp systems can be located anywhere in the world to
produce gourmet-grade Pacific white shrimp.


NEXTPLAY TECHNOLOGIES: To Sell Reinhart Digital, NextTrip to TGS
----------------------------------------------------------------
NextPlay Technologies, Inc. has agreed to the sale of the Company's
travel business, NextTrip Group, LLC, and its 51% ownership of
Reinhart Digital TV (the 100% owner of Zappware) to Vancouver-based
TGS Esports Inc., an esports tournament solutions provider.  As
consideration, NextPlay will receive nonvoting convertible
preferred shares of TGS in the amount of US$12.2 million.  The TGS
convertible preferred shares are redeemable, can be sold subject to
certain transfer restrictions, or may be converted to TGS common
shares and distributed to NextPlay shareholders of record once
certain conditions are met.  Closing of the transaction remains
subject to various conditions, including (without limitation)
regulatory approvals and approval of TGS' shareholders, and is
expected to occur in the second half of 2022.

The transaction is expected to streamline NextPlay's business
operations and management, improve capital allocation, and is
expected to unlock shareholder value by offering investors a
pure-play investment in the Digital Media and Financial Technology
sectors.

Upon closing of the proposed transaction, NextTrip and the
Company's ownership interests in Reinhart/Zappware will be sold to
TGS in exchange for TGS issuing (i) the newly created nonvoting
preferred shares to NextPlay, and (ii) TGS common shares to William
Kerby, co-CEO and a director of NextPlay, and Donald Monaco, a
director of the Company, (subject to an escrow on a portion of such
shares to further incentivize TGS stock performance) both of whom
hold certain equity interests in NextTrip.  The preferred shares
include certain triggering mechanisms for conversion into common
shares of TGS and distribution of such common shares to NextPlay
shareholders. Concurrently with a determination to convert the
preferred shares into common shares, NextPlay will set a
shareholder record date for a special dividend to distribute all of
the common shares of TGS held by NextPlay to NextPlay's
shareholders, on a pro-rata basis.

As a condition of closing the transaction, TGS is required to hold
a shareholder meeting to approve the transaction, designation of
the preferred shares and the terms thereof, a 40:1 share
consolidation (reverse stock split) and related matters.  Closing
of the transaction remains subject to other customary conditions
and approvals as well.  No assurances can be provided that the
closing conditions will be satisfied, or that the transaction will
be consummated on the anticipated timeline, or at all.

Additionally, upon consummation of the transaction, Messrs. Monaco
and Kerby will be departing from NextPlay, and will move to TGS,
where they will serve as Chairman and CEO, respectively.

"We believe this transaction provides NextPlay shareholders a
win-win opportunity through the restructuring and refocus of
NextPlay Technologies and through the ownership and eventual
distribution of TGS Esports shares," commented Todd Bonner,
NextPlay Technologies Chairman.  "NextPlay Technologies will
continue its focus on disrupting the online video game advertising
space while completing its build out of a comprehensive suite of
financial and financial technology solutions offered through its
NextFinTech and NextBank divisions.

"By streamlining our operations and intensifying our focus on our
core businesses we expect to accelerate NextPlay's business
adoption and cash flow generation," remarked NextPlay CEO Nithinan
"Jess" Boonyawattanapisut.  Ms. Boonyawattanapisut will continue in
her role as CEO of NextPlay while Mr. William Kerby will step down
from his positions at NextPlay and will assume the chief executive
officer role at the new TGS Esports at closing.

Meanwhile, the combination of NextTrip and Reinhart with TGS
Esports creates a company offering comprehensive online content
distribution, in-person events organization with global reach and
scale, and complimentary travel booking solutions.  Upon closing,
the newly combined TGS, Inc. company is expected to begin trading
under the TGS brand name and ticker symbol (TGS: TSXV) (TGSEF: OTC)
and plans to apply to uplist to a national exchange in the US
(e.g., NASDAQ or NYSE) once certain conditions, including closing,
are met. In the event of conversion, it is expected that
free-trading TGS common shares will be distributed to NXTP
shareholders of record.

The terms, structure and timing of the transaction are outlined in
the definitive agreements and remain subject to a number of items
including TGS shareholder approval, as well as regulatory and other
customary closing conditions.

                    About NextPlay Technologies

NextPlay Technologies, Inc. (formerly known as Monaker Group Inc.)
-- nextplaytechnologies.com -- is a technology solutions company
offering games, in-game advertising, crypto-banking, connected TV
and travel booking services to consumers and corporations within a
growing worldwide digital ecosystem.  NextPlay's engaging products
and services utilize innovative AdTech, Artificial Intelligence and
Fintech solutions to leverage the strengths and channels of its
existing and acquired technologies.

NextPlay reported a net loss of $40.41 million for the year ended
Feb. 28, 2022, compared to a net loss of $1.63 million for the
period from March 6, 2020 to February 28, 2021.  As of Feb. 28,
2022, the Company had $99.75 million in total assets, $31.89
million in total liabilities, and $67.86 million in total
stockholders' equity.

Sugar Land, Texas-based TPS Thayer, LLC, the Company's auditor
since 2020, issued a "going concern" qualification in its report
dated June 17, 2022, citing that the Company has suffered recurring
losses from operations and has stockholders' deficit that raise
substantial doubt about its ability to continue as a going concern.


NEXTSPORT INC: Seeks to Tap Sarah H. Borrey as Special Counsel
--------------------------------------------------------------
Nextsport, Inc. seeks approval from the U.S. Bankruptcy Court for
the Northern District of California to employ the Law Office of
Sarah H. Borrey as its special counsel.

The Debtor needs a special counsel to handle employee issues,
shareholder and corporate governance issues, contract issues with
vendors, factories and suppliers, and corporate filings.

The hourly rate charged by the firm is $250. The firm will also
seek reimbursement for expenses incurred.

Sarah Borrey, Esq., disclosed in a court filing that her firm is a
"disinterested person" as that term is defined in Section 101(14)
of the Bankruptcy Code.

Ms. Borrey holds office at:

     Sarah H. Borrey, Esq.
     The Law Office of Sarah H. Borrey
     765 Oak Park Drive
     Morgan Hill, CA 95037
     Telephone: (408) 310-9062
     Email: shborrey@gmail.com

                       About Nextsport Inc.

Nextsport Inc. is a company in Oakland, Calif., that designs,
manufactures and sells battery-powered wheeled products.

Nextsport filed for Chapter 11 protection (Bankr. N.D. Calif. Case
No. 22-40569) on June 13, 2022.  In the petition filed by David
Lee, chief executive officer, Nextsport listed $10 million to $50
million in both assets and liabilities.

The case is assigned to Judge William J. Lafferty.

Eric A. Nyberg, Esq., at Kornfield Nyberg Bendes Kuhner & Little is
the Debtor's counsel.

The U.S. Trustee for Region 17 appointed an official committee of
unsecured creditors in the Debtor's Chapter 11 case on June 30,
2022.


NORTHWEST SENIOR: July 21 Claim Filing Deadline Set
---------------------------------------------------
The U.S. Bankruptcy for the Northern District of Texas set July 21,
2022, at 4:00 p.m. (prevailing Central Time) as the last date and
time for entities and persons to file proofs of claim against
Northwest Senior Housing Corporation and Senior Quality Lifestyles
Corporation.

The Court also set Oct. 11, 2022, as the deadline for governmental
units to file their claims against the Debtors.

For any proof of claim form to be validly and properly led, a
signed original of the completed proof of claim form, together with
accompanying documentation, must be submitted to the Debtors'
noticing and claims agent, Kurtzman Carson Consultants LLC ("KCC"),
either by (a) overnight courier or first class mail; (b) hand
delivery; or (c) electronically using the interface available on
the Noticing and Claims Agent's website at
https://www.kccllc.net/edgemere no later than 4:00 p.m. (prevailing
Central time) on the applicable bar date.

Proof of claim forms delivered by mail or sent by overnight courier
or hand delivery, to KCC should be addressed and sent to:

   Northwest Senior Housing Corporation
      Processing Center
   c/o KCC
   222 N. Pacific Coast Highway, Suite 300
   El Segundo, CA 90245

                  About Northwest Senior Housing

Northwest Senior Housing Corporation d/b/a Edgemere is a Texas
nonprofit corporation and is exempt from federal income taxation as
a charitable organization described under Section 501(c)(3) of the
Internal Revenue Code of 1986, as amended. Northwest Senior Housing
Corporation was formed for the purpose of developing, owning and
operating a senior living community now known as Edgemere.

Northwest Senior Housing Corporation, et al. sought Chapter 11
bankruptcy protection (Bankr. N.D. Tex. Case No. 22-30659) on April
14, 2022. The petitions were signed by Nick Harshfield, treasurer.
Northwest Senior estimated assets and liabilities between $100
million to $500 million  and $100 million to $500 million each.
Polsinelli PC serves as the Debtors' bankruptcy counsel.  FTI
Consulting Inc. is the Debtors' business advisor. Kurtzman Carson
Consultants LLC is the Debtors' notice, claims and balloting agent
as well as administrative advisor.


NRS PROPERTIES: Amends Plan to Include Cohen Unsecured Claim Pay
----------------------------------------------------------------
NRS Properties, LLC, submitted a Corrected First Amended Subchapter
V Plan of Reorganization dated June 30, 2022.

During the Chapter 11 Case, Debtor worked diligently with MM
Opportunity Fund, LLC ("MMOF") and DS Farms to seek a resolution of
the various disputes regarding the Saguache County real property
and the note obligations. Those negotiations resulted in a
Settlement Agreement that is the centerpiece of this Plan.

Cohen LLC, filed a proof of claim in the amount of $44,704.21 for
unpaid fees. However, Cohen, LLC's employment was never approved in
the chapter 12 case and its fees are not allowable. Debtor filed an
objection to the Cohen, LLC proof of claim on May 25, 2022. The
objection is pending.

The Debtor asserts that the Plan will result in equivalent or
better treatment of MMOF's and Cohen, LLC's claims than a chapter 7
liquidation. MMOF holds a first priority lien on substantially all
of Debtor's assets. Further, were MMOF not paid in full, there
would nothing remaining for payment of the Allowed Claim, if any,
of Cohen, LLC.

The Plan proposes to pay creditors from operations and a refinance
on or before August 1, 2022 of some or all of Debtor's real
property.

Class 1 consists of MMOF Claim. MMOF shall receive an assignment of
the NRS Note and NRS Deed of Trust and cash in the amount of
$711,685.73 on or before August 1, 2022.

Class 2 consists of Allowed Claims of unsecured creditors, if any.
The only potential holder of a Class 2 claim is Cohen, LLC. If the
Cohen, LLC claim is an Allowed Claim, the allowed amount of the
claim will be paid in full within two years of the effective date
of the Plan after payment of allowed Administrative Claims.

Class 3 consists of Trent Lund's membership interest in the Debtor.
Upon confirmation of the Plan, Mr. Lund will retain his ownership
Interests in the Debtor.

The foundation of the Plan is the Settlement Agreement, which is
expressly incorporated into the Plan and which Debtor seeks
approval of in connection with Confirmation under Bankruptcy Rule
9019, and sections 1123 and 1129 of the Bankruptcy Code.

A full-text copy of the Corrected First Amended Plan dated June 30,
2022, is available at https://bit.ly/3P4eGeA from PacerMonitor.com
at no charge.

Attorneys for the Debtor:

     David V. Wadsworth, Esq.
     David J. Warner, Esq.
     Wadsworth Garber Warner Conrardy, P.C.
     2580 West Main Street, Suite 200
     Littleton, CO 80120
     Tel: (303) 296-1999
     Fax: (303) 296-7600
     Email: dwadsworth@wgwc-law.com
            dwarner@wgwc-law.com

                      About NRS Properties

NRS Properties, LLC, a company based in Moffat, Colo., sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. D. Colo.
Case No. 22-10091) on Jan. 12, 2022, disclosing up to $50,000 in
assets and up to $10 million in liabilities.  Trenton N. Lund,
managing member, signed the petition.

Judge Thomas B. Mcnamara oversees the case.

Wadsworth Garber Warner Conrardy, P.C., is the Debtor's legal
counsel.


ORTIZ A TRUCKING: Seeks to Hire Latham Luna Eden as Legal Counsel
-----------------------------------------------------------------
Ortiz A Trucking, LLC seeks approval from the U.S. Bankruptcy Court
for the Middle District of Florida to hire Latham, Luna, Eden &
Beaudine, LLP as its counsel.

The firm's services include:

     (a) advising as to the Debtor's rights and duties in its
Chapter 11 case;

     (b) preparing pleadings related to this case, including a plan
of reorganization; and

     (c) taking any and all other necessary action incident to the
proper preservation and administration of this estate.

The firm will charge $475 per hour for attorney's services and $105
per hour for paraprofessional services.

In addition, the firm will seek reimbursement for its out-of-pocket
expenses.

Justin Luna, Esq., a partner at Latham, disclosed in a court filing
that his firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Justin M. Luna, Esq.
     Latham Luna Eden & Beaudine, LLP
     201 S. Orange Ave., Suite 1400
     Orlando, FL 32801
     Tel: (407) 481-5800
     Fax: (407) 481-5801
     Email: jluna@lathamluna.com

                      About Ortiz A Trucking

Ortiz A Trucking, LLC, is a licensed and bonded freight shipping
and trucking company running freight hauling business from Winter
Haven, Florida.

Ortiz A Trucking, LLC, filed a petition for relief under Chapter 11
of the Bankruptcy Code (Bankr. M.D. Fla. Case No. 22-02366) on June
13, 2022.  Daniel A Velasquez, of Latham, Luna, Eden & Beaudine,
LLP, is the Debtor's counsel.


PARISON INC: Taps Ciardi Ciardi & Astin as Bankruptcy Counsel
-------------------------------------------------------------
Parison, Inc. seeks approval from the U.S. Bankruptcy Court for the
Eastern District of Pennsylvania to employ Ciardi Ciardi & Astin to
handle its Chapter 11 case.

The hourly rates of the firm's attorneys and staff are as follows:

     Albert A. Ciardi, III      $575
     Daniel S. Siedman          $375
     Dorene Torres, Paralegal   $160
     
Albert Ciardi, III, Esq., a partner at Ciardi Ciardi & Astin,
disclosed in a court filing that his firm is a "disinterested
person" as that term is defined in Section 101(14) of the
Bankruptcy Code.

The firm can be reached through:

     Albert A. Ciardi, III, Esq.
     Ciardi Ciardi & Astin
     1905 Spruce Street
     Philadelphia, PA 19103
     Telephone: (215) 557-3550
     Email: aciardi@ciardilaw.com

                        About Parison Inc.

Parison, Inc. sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. E.D. Pa. Case No. 22-11657) on June 24, 2022,
disclosing up to $500,000 in assets and up to $1 million in
liabilities. Brian Handschuh, president, signed the petition.

Judge Magdeline D. Coleman oversees the case.

Albert A. Ciardi, III, Esq., at Ciardi Ciardi & Astin, serves as
the Debtor's counsel.


PARRISH26 LLC: Files Chapter 11 Subchapter V Case
-------------------------------------------------
Parrish26, LLC filed for chapter 11 protection in the Middle
District of Georgia.  The Debtor filed as a small business debtor
seeking relief under Subchapter V of Chapter 11 of the Bankruptcy
Code.

According to court filing, Parrish26 LLC estimates between 1 and 49
creditors.  The petition states funds will be available to
unsecured creditors.

A meeting of creditors under 11 U.S.C. Section 341(a) is slated for
Aug. 4, 2022, at 10:30 AM at U.S. Trustee Teleconference.  Proofs
of claim are due by Sept. 7, 2022.

                        About Parrish26 LLC

Parrish26 LLC operates in the Home Health Care Services business.

Parrish26 LLC filed a petition for relief under Subchapter V of
Chapter 11 of the Bankruptcy Code (Bankr. M.D. Ga. Case No.
22-10446) on June 29, 2022. In the petition filed by Robert A.
Parrish, II, as managing member, the Debtor reports estimated
liabilities between $100,000 and $500,000 against its estimated
assets up to $50,000.

Jenny Martin Walker has been appointed as Subchapter V trustee.

Christopher W. Terry, of Boyer Terry LLC, is the Debtor's counsel.


PATRIOT CREDIT: Seeks Approval to Hire Buchwald Capital Advisors
----------------------------------------------------------------
Patriot Credit Company, LLC and its affiliates seek approval from
the U.S. Bankruptcy Court for the District of Delaware to employ
Buchwald Capital Advisors, LLC to independently investigate
potential causes of action, including against insiders and
affiliates.

The firm's services include:

     a. reviewing all transfers between the Debtors and any
insider;

     b. evaluating any causes of action associated with said
transfers;

     c. evaluating any causes of action associated with the
Debtors' insiders;

     d. evaluating any other causes of action associated with the
Debtors;

     e. preparing for and providing court testimony, if required;
and

     f. other general consulting services.

The standard rate of the firm's president, Lee Buchwald, is $550
per hour.

As disclosed in court filings, Buchwald Capital Advisors is a
"disinterested person" within the meaning of Section 101(14) of the
Bankruptcy Code.

The firm can be reached through:

      Lee E. Buchwald
      Buchwald Capital Advisors, LLC
      200 Park Ave Suite 1700
      New York, NY 10166
      Phone: (212) 970-1040
      Fax: (212) 656-1578
      Email: Lbuchwald@buchwaldcapital.com

                    About Patriot Credit Company

Patriot Credit Company LLC and certain affiliates sought Chapter 11
bankruptcy protection (Bankr. D. Del. Lead Case No. 22-10333) on
April 14, 2022. In the petition filed by Joseph Baum, chief
restructuring officer, Patriot Credit Company listed assets between
$10 million and $50 million and liabilities between $1 million and
$10 million.

Judge Craig T. Goldblatt oversees the case.

Mark M. Billion, Esq., at Billion, LLC is the Debtor's bankruptcy
counsel.


PG&E CORP: Fined $1.27 Mil. Over Delays in Gas Pipe Maintenance
---------------------------------------------------------------
Morgan Evans of Natural Gas Intel reports that California
regulators handed Pacific Gas and Electric Co. (PG&E) a citation
last week after the utility allegedly failed to promptly correct
faults in its system used to prevent corrosion in natural gas
infrastructure.

In the first quarter of 2021, the San Francisco-based utility
submitted an internal review to the California Public Utilities
Commission's (CPUC) Safety and Enforcement Division (SED) in which
it reported it had failed to demonstrate adequate cathodic
protection (CP), a method used to control the corrosion of metal
surfaces.

When CP areas have been found to have below-adequate levels of
protection, PG&E's utility standard requires that they must be
restored within 15 months. PG&E incurred 311 CP violations, of
which 127 had low reads for more than 24 months, according to the
CPUC's citation.

The CPUC announced it issued a $10,000 fine for each of the 127
long-standing violations, to be paid by PG&E's shareholders to the
state’s general fund.

"Safety remains our most important responsibility," a PG&E
spokesperson told NGI. "In 2021, we self-reported to the CPUC that
a number of internal scheduling notifications relating to
remediation work on cathodic protection for pipeline assets had
been incorrectly canceled. The cancellations were primarily driven
by a computer software error."

Between March and June of 2021, the utility "also conducted a
large-scale audit to identify all overdue work that may have been
incorrectly canceled in the work management system. The work
associated with the violations has been completed," the
spokesperson said.

Beginning June 24,2022, PG&E has 30 days to appeal or pay the fine,
according to the CPUC.

The nation's largest utility has been the subject of several
penalties in the last decade. In April 2022, PG&E agreed to pay
about $55 million to settle charges related to the 2019 Kincade and
2021 Dixie wildfires.

In January 2019, PG&E entered Chapter 11 bankruptcy after paying
billions in settlements for the devastating wildfires in 2017 and
2018. The utility exited bankruptcy later that year and has
remained in stage one of enhanced oversight enforcement by the CPUC
to ensure PG&E's diligence with wildfire mitigation efforts.

                      Complaints From AARP

On a related CPUC regulatory matter, PG&E has received pushback
from AARP, which lobbies for people 50 and older.

AARP said earlier this month that it has filed testimony with CPUC
challenging a four-year rate plan submitted by PG&E.

The advocacy organization called the plan "PG&E's biggest rate
increase in decades."

According to AARP, the plan would raise both electric and natural
gas service rates by 18% in 2023 and would hike customers’
electric rates 39.25% and gas rates 56.9% from 2021-2026.

A rate case intervenor, AARP lodged the challenge after having
distribution utility consultancy Wired Group review PG&E's proposed
spending increases in its 2023-2026 rate plan for electric and gas
services.

PG&E said last 2021 that about half of the rate increase would go
toward vegetation management and other wildfire risk reduction
measures.

The Wired Group concluded that the costs of some PG&E capital
spending proposals for gas and electric infrastructure would
outweigh benefits to customers, AARP said. The nonprofit said
eliminating the "cost-ineffective and inappropriate spending" that
it identified would bring down PG&E's requested 2023-2026 rate
increase 92% – from $3.76 billion to $280 million.

"It's time for PG&E to live up to its responsibility to improve
wildfire safety without placing an even heavier burden on its
customers, who already pay some of the highest rates in the
nation," AARP's California State Director Nancy McPherson said.

AARP also criticized PG&E's request for CPUC to authorize $10
billion in spending to bury, or "underground," 3,600 miles of power
lines during the 2023-2026 time frame.

"Undergrounding is much more expensive than overhead lines, and
given that high fire threat districts (HFTD) are largely rural, it
is not uncommon" that such lines would serve just one customer per
mile, AARP said.

The group panned undergrounding as "a poor economic choice, since
safety could be improved in less costly ways."

AARP said that it would cost $68,000 per rural HFTD customer on
average to underground the first 10,000 miles of power lines in
these districts, adding that another 15,000 miles of HFTD power
lines would be buried as well.

"Such spending is not only economically irresponsible, it is also a
type of capital spending, which allows PG&E to increase profits,"
said AARP. "This means that PG&E has a financial incentive to
choose this most expensive option, regardless of whether its
customers benefit."

              About PG&E Corporation

PG&E Corporation (NYSE: PCG) -- http://www.pgecorp.com/-- is a
Fortune 200 energy-based holding company, headquartered in San
Francisco. It is the parent company of Pacific Gas and Electric
Company, an energy company that serves 16 million Californians
across a 70,000-square-mile service area in Northern and Central
California.

PG&E Corporation and its regulated utility subsidiary, Pacific Gas
and Electric Company, faced extraordinary challenges relating to a
series of catastrophic wildfires that occurred in Northern
California in 2017 and 2018. The utility faced an estimated $30
billion in potential liability damages from California's deadliest
wildfires of 2017 and 2018.

On Jan. 29, 2019, PG&E Corp. and its primary operating subsidiary,
Pacific Gas and Electric Company, filed voluntary Chapter 11
petitions (Bankr. N.D. Cal. Lead Case No. 19-30088).  As of Sept.
30, 2018, the Debtors, on a consolidated basis, had reported $71.4
billion in assets on a book value basis and $51.7 billion in
liabilities on a book value basis.

Weil, Gotshal & Manges LLP and Cravath, Swaine & Moore LLP served
as PG&E's legal counsel, Lazard as its investment banker and
AlixPartners, LLP as the restructuring advisor to PG&E. Prime Clerk
LLC is the claims and noticing agent.

PG&E has appointed James A. Mesterharm, a managing director at
AlixPartners, LLP, and an authorized representative of AP Services,
LLC, to serve as Chief Restructuring Officer. In addition, PG&E
appointed John Boken also a Managing Director at AlixPartners and
an authorized representative of APS, to serve as Deputy Chief
Restructuring Officer.

Morrison & Foerster LLP served as the Debtors' special regulatory
counsel. Munger Tolles & Olson LLP also served as special counsel.

The Office of the U.S. Trustee appointed an official committee of
creditors on Feb. 12, 2019. The Committee retained Milbank LLP as
counsel; FTI Consulting, Inc., as financial advisor; Centerview
Partners LLC as investment banker; and Epiq Corporate
Restructuring, LLC as claims and noticing agent.

On Feb. 15, 2019, the U.S. trustee appointed an official committee
of tort claimants.  The tort claimants' committee is represented by
Baker & Hostetler LLP.

                          *     *     *

PG&E Corporation and Pacific Gas and Electric Company announced
July 1, 2020, that PG&E has emerged from Chapter 11, successfully
completing its restructuring process and implementing PG&E's Plan
of Reorganization ("Plan") that was confirmed by the United States
Bankruptcy Court on June 20, 2020.  

For the benefit of fire victims, the Plan provided for a Fire
Victim Trust, which was funded with an oft-stated value of $13.5
billion, to be half in cash and half in new company PG&E common
stock.  The $6.75 billion in cash was paid.  With respect to the
stock consideration, 478 million shares of PG&E stock were
delivered to the Fire Victim Trust in accordance with an agreed-to
formula under the Plan.


PIZARRO HAIR: Seeks to Hire Adam Law Group as Bankruptcy Counsel
----------------------------------------------------------------
Pizarro Hair Restoration, Inc. seeks approval from the U.S.
Bankruptcy Court for the Middle District of Florida to employ Adam
Law Group, PA as its legal counsel.

The firm will render these legal services:

     (a) advise the Debtor regarding its powers and duties;

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

     (c) prepare legal papers;

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

     (e) represent the Debtor in negotiations with its creditors
and in preparation of the disclosure statement and plan of
reorganization.

The hourly rate of Thomas Adam, Esq., the owner of Adam Law Group,
is $350.

Adam Law Group has received a retainer of $8,000, plus filing fee
of $1,738.

Mr. Adam disclosed in a court filing that his firm is a
"disinterested person" as that term is defined in Section 101(14)
of the Bankruptcy Code.

The firm can be reached through:

     Thomas C. Adam, Esq.
     Adam Law Group, PA
     326 N. Broad St., Ste. 208
     Jacksonville, FL 32202
     Telephone: (904) 329-7249
     Email: tadam@adamlawgroup.com

                  About Pizarro Hair Restoration

Pizarro Hair Restoration, Inc. sought protection under Chapter 11
of the Bankruptcy Code (Bankr. M.D. Fla. Case No. 22-02259) on June
27, 2022, disclosing up to $100,000 in assets and up to $1 million
in liabilities. Marina Pizarro, president, signed the petition.

Judge Lori V. Vaughan oversees the case.

Thomas C. Adam, Esq., at Adam Law Group, PA serves as the Debtor's
counsel.


PLH GROUP: Primoris Transaction No Impact on Moody's 'B2' CFR
-------------------------------------------------------------
Moody's Investors Service said PLH Group, Inc.'s ratings, including
its B2 Corporate Family Rating, B2-PD Probability of Default
Rating, B2 senior secured bank credit facility issued at PLH
Infrastructure Services, Inc., and stable outlooks are unchanged
following the announcement that the Primoris Service Corporation
will acquire PLH [1].

"The potential ownership by Primoris is a positive development for
PLH given Primoris's larger scale and more conservative financial
policy.  The acquisition also addresses PLH's near term
maturities," commented Justin Remsen, Moody's Vice President.

Primoris (unrated) is acquiring PLH in an all-cash transaction
valued at $470 million, representing 8.7x PLH's calculated adjusted
EBITDA for the twelve months ending May 2022 excluding synergies.
Moody's expects the transaction to close in the third quarter of
2022. Furthermore, Moody's anticipates that PLH's credit facility
will be repaid, given the change of control provision and
Primoris's lower cost of capital.  Should the debt be repaid,
PLH's ratings will be withdrawn.

Pro forma for the transaction, Primoris generates more than $4
billion in annual revenue and has committed to reducing net
leverage from 3.3x for twelve ending May 2022 to 2.0x by 2024. The
acquisition bolsters Primoris's growing electric utilities segment
and increases recurring revenue with multi-year contracts,
partially offsetting the company's exposure to the cyclical oil and
gas end markets.

PLH Group, Inc., is an infrastructure construction company serving
the electric power and energy pipeline industries. PLH generated
$733 million in revenue for the twelve months ended May 31, 2022.


QUICKER LIQUOR: Moody Trust Says Plan Not Feasible
--------------------------------------------------
The Ernest W. Moody Revocable Trust ("Moody Trust"), a secured
creditor in the bankruptcy case of Quicker Liquor, LLC ("Debtor
QL"), and a real party in interest in the bankruptcy case of Nevada
Wine Cellars, Inc. ("Debtor NWC") (collectively "Debtors"), objects
to Debtors' Disclosure Statement to Accompany Joint Chapter 11 Plan
of Reorganization.

Moody Trust claims that the Disclosure Statement avoids entirely a
discussion of the Debtors' past performance that indicates material
and substantial risks, and glaring omissions of Debtors' historical
liabilities in excess of $1.6 million. Debtors' do not disclose
that the tax returns confirm that they have not generated a profit
in 2019.

Moody Trust points out that the Debtors' liquidation analysis does
not appear to take into account a fire sale, further misleading
creditors into believing a sale would yield any meaningful recovery
for creditors, given that the Moody Trust's claim is the only
non-insider creditor of QL in a case that cannot meet the test for
substantive consolidation. Debtors provide no details regarding the
Debtors' historical efforts at sell but the sworn testimony
elicited by Trout makes clear that efforts to sell have failed for
the last three years.

Moody Trust states that the liquidation analysis also does not take
into account a fire sale, but only appears to acknowledge a going
concern sale, without taking into account the reduction in value of
the Hobbs leases to further reduce the liquidation value. Without a
clear picture of the anticipated administrative expenses, the
liquidation analysis offers insufficient disclosure to creditors.

Moody Trust says that the Disclosure Statement claims that the
Debtors' insider will seek repayment of attorneys' fees by
elevating their claims to administrative claims without prior Court
approval, notwithstanding the Moody Trust's prior protestations
that the Debtors are administratively insolvent. Moreover, the Plan
is so hopelessly defective, that approval of the Disclosure
Statement must be denied because it describes a patently
unconfirmable Plan.

Moody Trust asserts that the Plan is not feasible. The funding
sources for the Plan are illusory. The Court must consider the
Debtor's historical financial performance and failed attempts to
sell the winery in connection with feasibility, in addition to the
Debtors' failure to disclose over $1.6 million in pre-petition
liabilities.

Moody Trust further asserts that the Plan and Disclosure Statement
offer nothing more than a ten-year-long stall tactic to delay
Debtor QL's payment to the Moody Trust, even though Debtor QL has
no business operations, no employees, and generates no income, all
the while it is generating administrative claims. The Disclosure
Statement does not provide any information regarding the Debtor
QL's proposal to elevate insiders by way of a retainer agreement
with the law firm of Kung & Brown, proposed counsel for Debtor QL.
Because Debtor QL generates no independent revenue, third-party
guarantors, Kathy Trout and JEH are guaranteeing payment of $10,000
to Kung & Brown.

A full-text copy of the Moody Trust's objection dated June 30,
2022, is available at https://bit.ly/3bPXI5f from PacerMonitor.com
at no charge.  

Attorneys for The Ernest W. Moody Revocable Trust:

     Ogonna M. Brown, Esq.
     Nevada Bar No. 7589
     OBrown@lewisroca.com
     LEWIS ROCA ROTHGERBER CHRISTIE LLP
     3993 Howard Hughes Pkwy., Suite 600
     Las Vegas, Nevada 89169
     Telephone: (702) 474-2622
     Facsimile: (702) 949-8298

                      About Quicker Liquor

Quicker Liquor, LLC, and its affiliate, Nevada Wine Cellars, Inc.,
filed voluntary petitions for relief under Chapter 11 of the
Bankruptcy Code (Bankr. D. Nev. Lead Case No. 22-10331) on Jan. 31,
2022. In their petitions, the Debtors listed as much as $10 million
in both assets and liabilities. Kathy Trout, managing member,
signed the petitions.

Judge Mike K. Nakagawa oversees the cases.

Quicker Liquor and Nevada Wine Cellars are represented by Kung &
Brown and Carlyon Cica Chtd., respectively. The Law Offices of
Timothy Elson serves as the Debtors' special counsel.

The Debtors filed a joint Chapter 11 plan of reorganization on May
31, 2022.


REID'S EDUCATIONAL: Unsecureds to Recover 5% in 60 Months
---------------------------------------------------------
Reid's Educational Child Care Centre, LLC, filed with the U.S.
Bankruptcy Court for the Middle District of Florida a Subchapter V
Plan of Reorganization dated June 30, 2022.

The Debtor is the owner of a commercial real estate building in
Duval County, Florida. The Debtor operated a day care business from
the property which was started in 2013.

The Debtor was facing foreclosure by Mr. James P. Flanders as a
result of the balloon maturity in Case 2016 CA 001997 in Duval
County, FL. Ms. Nickesha Reid, as owner of the Debtor had filed two
previous Chapter 13 cases in order to attempt to restructure the
balloon note, but was unable to accomplish that goal as a result of
the limitations of Chapter 13.

This Chapter 11 followed in order to restructure the existing
secured debt, unsecured debt and other priority claims.

The Debtor has filed for an order allowing the use of cash
collateral with the main lenders, James Flanders and SBA. The Plan
proposed by the Debtor pays all allowed secured claims in full
within the plan period.

Unsecured creditors holding allowed claims will receive
distributions which the proponent of this Plan has valued at
approximately 5 cents on the dollar based upon current projections
of disposable income. This Plan also provides for the payment of
administrative and priority claims either upon the effective date
of the Plan or as allowed under the Bankruptcy Code.

To the extent that unsecured claims are not paid in full at
confirmation, the Plan proposed utilizes the disposable income of
the Debtor from the business over a period of 60 months to repay
unsecured claims all disposable income. The Debtor will attempt to
sell or refinance the real property, pay off existing liens and
contribute any excess income to the unsecured creditors.

Class 6 consists of All General Unsecured Claims, including any
wholly unsecured second mortgage claims and any unsecured portion
of claims. To the extent that unsecured claims are filed and
allowed, the Debtor shall pay the total amount of unsecured claims
at the rate of $500.00 during months 1-60 of the plan of
reorganization for 5% repayment of all unsecured claims.

Any excess proceeds from the sale of the real property owned by the
debtor shall be paid to unsecured creditors on a pro rata basis
upon completion of the sale process and payment of all valid
liens.

This Plan of Reorganization proposes to pay unsecured creditors of
the Debtor all disposable income during months 1-60 from future
income of the Debtor derived from income generated from the
tutoring and child care center business that the Debtor owns in
order to obtain a discharge pursuant to 11 U.S.C. § 1192.

This Plan contemplates payments to mortgage holders and/or
servicers from property of the estate. Such payments may differ
from the original contractual obligation of the debtor(s) pursuant
to the mortgage contracts. To the extent that such plan payments
are not applied to any modified mortgage account as contemplated by
the Plan, the Bankruptcy Court shall retain jurisdiction to enforce
the terms of this Plan after confirmation.

A full-text copy of the Subchapter V Plan dated June 30, 2022, is
available at https://bit.ly/3bOZnry from PacerMonitor.com at no
charge.

Attorneys for Debtor-in-Possession:

     Bryan K. Mickler
     Law Offices of Mickler & Mickler, LLP
     5452 Arlington Expressway
     Jacksonville, FL 32211
     (904)725-0822
     Florida Bar No. 091790
     bkmickler@planlaw.com

              About Reid's Educational Child Care Centre

Reid's Educational Child Care Centre, LLC, sought protection under
Chapter 11 of the U.S. Bankruptcy Code (Bankr. M.D. Fla. Case No.
3:22-bk-01037) on May 23, 2022. In the petition signed by Nickesha
V. Reid, manager, the Debtor disclosed up to $500,000 in both
assets and liabilities.

Judge Jacob A. Brown oversees the case.

Bryan K. Mickler, Esq., at the Law Offices of Mickler & Mickler,
LLP is the Debtor's counsel.


RELIABLE HOME: Unsecured Creditors to Split $180K over 5 Years
--------------------------------------------------------------
Reliable Home Health Limited filed with the U.S. Bankruptcy Court
for the Western District of Pennsylvania a Small Business Chapter
11 Plan of Reorganization dated June 30, 2022.

The Debtor commenced operations in 2019. The business grew rapidly
initially. The COVID 19 pandemic resulted in the debtor having
significant difficulty finding and retaining employees. The
resulting downturn in business led the debtor to incur additional
debt which led directly to the filing of the instant
reorganization.

The Plan proposes to pay administrative and priority claims in full
unless otherwise agreed. The Debtor estimates approximately 34%
will be paid on account of general unsecured claims pursuant to the
Plan.

Class 6 consists of General Unsecured Claims:

     * Last Chance Funding (Unsecured Portion of Claim). Paid pro
rata from the funds designated for the general unsecured pool. At
total distribution to unsecured creditors in the amount of $180,000
is anticipated over a period of 5 years with annual distributions
of $36,000.00 to be made by debtor.

     * Forward Financing. Paid pro rata from the funds designated
for the general unsecured pool. At total distribution to unsecured
creditors in the amount of $180,000 is anticipated over a period of
5 years with annual distributions of $36,000.00 to be made by
debtor.

     * Greenbox Capital. Paid pro rata from the funds designated
for the general unsecured pool. At total distribution to unsecured
creditors in the amount of $180,000 is anticipated over a period of
5 years with annual distributions of $36,000.00 to be made by
debtor.

     * Pearl Delta Funding, LLC. Paid pro rata from the funds
designated for the general unsecured pool. At total distribution to
unsecured creditors in the amount of $180,000 is anticipated over a
period of 5 years with annual distributions of $36,000.00 to be
made by debtor.

     * Rapid Financial Services. Paid pro rata from the funds
designated for the general unsecured pool. At total distribution to
unsecured creditors in the amount of $180,000 is anticipated over a
period of 5 years with annual distributions of $36,000.00 to be
made by debtor.

     * The Phone Works. Paid pro rata from the funds designated for
the general unsecured pool. At total distribution to unsecured
creditors in the amount of $180,000 is anticipated over a period of
5 years with annual distributions of $36,000.00 to be made by
debtor.  

The allowed unsecured claims total $530,244.36.

Equity Interest Holder Ali Mohamed shall retain Equity Interest.

The Debtor's plan of reorganization will be funded from the
debtor's income.

A full-text copy of the Plan of Reorganization dated June 30, 2022,
is available at https://bit.ly/3P5gvrl from PacerMonitor.com at no
charge.

Debtor's Counsel:

     Brian C. Thompson
     PA ID: 91197
     Thompson Law Group, P.C.
     125 Warrendale Bayne Road, Suite 200
     Warrendale, PA 15086
     (724)799-8404 Telephone
     (725)799-8409 Facsimile
     bthompson@thompsonattorney.com

                    About Reliable Home Health

Reliable Home Health Limited is a Pennsylvania Corporation engaged
in the provision of home health care support services.  It
contracts with health insurance companies and places employees in
home support environments where they assist individuals in daily
tasks.

Reliable Home filed a Chapter 11 bankruptcy petition (Bankr. W.D.
Pa. Case No. 22-20352) on March 1, 2022.  The Debtor is represented
by Brian C. Thompson, Esq. of THOMPSON LAW GROUP, P.C.


REPLICEL LIFE: Incurs C$4.1 Million Net Loss in 2021
----------------------------------------------------
Replicel Life Sciences Inc. filed with the Securities and Exchange
Commission its Annual Report on Form 20-F disclosing a net loss and
comprehensive loss of C$4.07 million on C$353,735 of revenue for
the year ended Dec. 31, 2021, compared to a net loss and
comprehensive loss of C$1.58 million on C$353,735 of revenue for
the year ended Dec. 31, 2020.

As at Dec. 31, 2021, the Company had C$591,794 in total assets,
C$7.43 million in total liabilities, and a total shareholders'
deficiency of C$6.84 million.

Vancouver, British Columbia-based BDO Canada LLP, the Company's
auditor since 2010, issued a "going concern" qualification in its
report dated June 28, 2022, citing that the Company has accumulated
losses of $42,231,642 since its inception and incurred a loss of
$4,073,315 during the year ended Dec. 31, 2021.  These events or
conditions, along with other matters, indicate that a material
uncertainty exists that may cast substantial doubt about its
ability to continue as a going concern.

A full-text copy of the Form 20-F is available for free at:

https://www.sec.gov/ix?doc=/Archives/edgar/data/0001205059/000106299322015611/form20f.htm

                          About Replicel

RepliCel is a regenerative medicine company focused on developing
cell therapies for aesthetic and orthopedic conditions affecting
what the Company believes is approximately one in three people in
industrialized nations, including aging/sun-damaged skin, pattern
baldness, and chronic tendon degeneration.  These conditions, often
associated with aging, are caused by a deficit of healthy cells
required for normal tissue healing and function.  These cell
therapy product candidates are based on RepliCel's innovative
technology, utilizing cell populations isolated from a patient's
healthy hair follicles.


REVLON INC: Russell, Cullen Represent Utility Companies
-------------------------------------------------------
Pursuant to Rule 2019 of the Federal Rules of Bankruptcy Procedure,
the Law Firm of Russell R Johnson III, PLC and Cullen and Dykman
LLP submitted a verified statement to disclose that they are
representing the utility companies in the Chapter 11 cases of
Revlon, Inc, et al.

The names and addresses of the Utilities represented by the Firm
are:

     a. American Electric Power
        Attn: Dwight C. Snowden
        American Electric Power
        1 Riverside Plaza, 13th Floor
        Columbus, Ohio 43215

     b. Public Service Electric and Gas Company
        Attn: Alexandra Grant
        Assistant Counsel — Litigation
        80 Park Plaza, T5D
        Newark, New Jersey 07102

     c. TECO Peoples Gas System
        Attn: Barbara Taulton FRP, CAP
        Florida Registered Paralegal
        Tampa Electric Company
        702 N. Franklin Street
        Tampa, FL 33602

The nature and the amount of claims (interests) of the Utilities,
and the times of acquisition thereof are as follows:

     a. Public Service Electric and Gas Company has an unsecured
claims against the above-referenced Debtors arising from
prepetition utility usage.

     b. American Electric Power and TECO Peoples Gas System held
prepetition cash deposits that secured all prepetition debt.

     c. For more information regarding the claims and interests of
the Utilities in these jointly-administered cases, refer to the
Objection of Certain Utility Companies To the Debtors' Motion For
Entry of Interim and Final Orders (A) Prohibiting Utility Provider
From Altering, Refusing, or Discontinuing Utility Services, (B)
Determining Adequate Assurance of Payment For Future Utility
Services, (C) Establishing Procedures For Determining Adequate
Assurance of Payment, and (D) Granting Related Relief filed in the
above-captioned, jointly-administered, bankruptcy cases.

The Law Firm of Russell R. Johnson III, PLC was retained to
represent the foregoing Utilities in June 2022. The circumstances
and terms and conditions of employment of the Firm by the Companies
is protected by the attorney-client privilege and attorney work
product doctrine.

Co-Counsel for American Electric Power, Public Service Electric and
Gas Company and TECO Peoples Gas System can be reached at:

          Thomas R. Slome, Esq.
          Michael Kwiatkowski
          CULLEN AND DYKMAN LLP
          100 Quentin Roosevelt Boulevard
          Garden City, NY 11530
          Telephone: (516) 296-9165
          Facsimile: (516) 357-3792
          E-mail: tslome@Cu11enandDykman.com
                  mkwiatkowski@CullenandDykman.com

             - and –

          Russell R. Johnson III, Esq.
          John M. Craig, Esq.
          LAW FIRM OF RUSSELL R. JOHNSON III, PLC
          2258 Wheatlands Drive
          Manakin-Sabot, VA 23103
          Telephone: (804) 749-8861
          Facsimile: (804) 749-8862
          E-mail: russell@russe1ljohnsonlawfirm.com
                  john@russelljohnsonlawfirm.com

A copy of the Rule 2019 filing, downloaded from PacerMonitor.com,
is available at https://bit.ly/3nyRBoy

                        About Revlon Inc.

Revlon Inc. manufactures, markets and sells an extensive array of
beauty and personal care products worldwide, including color
cosmetics; fragrances; skin care; hair color, hair care and hair
treatments; beauty tools; men's grooming products; anti-perspirant
deodorants; and other beauty care products.  Today, Revlon's
diversified portfolio of brands is sold in approximately 150
countries around the world in most retail distribution channels,
including prestige, salon, mass, and online.

Since its breakthrough launch of the first opaque nail enamel in
1932, Revlon has provided consumers with high quality product
innovation, performance and sophisticated glamour.  In 2016, Revlon
acquired the iconic Elizabeth Arden company and its portfolio of
brands, including its leading designer, heritage and celebrity
fragrances.

Revlon is among the leading global beauty companies, with some of
the world's most iconic and desired brands and product offerings in
color cosmetics, skin care, hair color, hair care and fragrances
under brands such as Revlon, Revlon Professional, Elizabeth Arden,
Almay, Mitchum, CND, American Crew, Creme of Nature, Cutex, Juicy
Couture, Elizabeth Taylor, Britney Spears, Curve, John Varvatos,
Christina Aguilera and AllSaints.

Revlon, Inc., sought Chapter 11 protection (Bankr. S.D.N.Y. Case
No. 22-10760) on June 15, 2022.  Fifty affiliates, including Almay,
Inc, Beauty Brands USA, Inc., and Elizabeth Arden, Inc., also
sought bankruptcy protection on June 15 and June 16, 2022.

Revlon disclosed total assets of $2,328,093,000 against total
liabilities of $3,689,240,395 as of April 30, 2022.

The Hon. David S. Jones is the case judge.

PJT Partners is acting as financial advisor to Revlon and Alvarez &
Marsal is acting as restructuring advisor.  Paul, Weiss, Rifkind,
Wharton & Garrison LLP is acting as legal advisor to the Company.
Mololamken, LLC, is the conflicts counsel.  Kroll, LLC, is the
claims agent.


S.K. MANAGEMENT: Seeks to Hire Marcus Nussbaum as OCP
-----------------------------------------------------
S.K. Management of New York, Inc. seeks approval from the U.S.
Bankruptcy Court for the Eastern District of New York to employ
Marcus Nussbaum, Esq., an attorney practicing in New York, as an
"ordinary course" professional.

Mr. Nussbaum will provide legal consulting services in the ordinary
course of the Debtor's business, including but not limited to
contract reviews, lease reviews, landlord-tenant disputes, and
ordinary course transactional services.

The Debtor proposes to pay the professional 100 percent of fees and
disbursements incurred.

Mr. Nussbaum holds office at:

     Marcus A. Nussbaum, Esq.
     2508 Coney Island Avenue
     Brooklyn, NY 11224

                 About S.K. Management of New York

S.K. Management of New York, Inc. filed its voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. E.D.N.Y.
Case No. 22-40603) on March 24, 2022, listing $41.81 in assets and
$3,666,000 in liabilities. Sam Katsman, president, signed the
petition.

Judge Elizabeth S. Stong oversees the case.

Alla Kachan, Esq., at the Law Offices of Alla Kachan represents the
Debtor as legal counsel.


SAS AB: Case Summary & 30 Largest Unsecured Creditors
-----------------------------------------------------
Lead Debtor: SAS AB
             Frosundaviks Alle 1
             SE-169 70 Solna, Sweden

Business Description: SAS is a Scandinavian airline with
                      main hubs in Copenhagen, Oslo and Stockholm,
                      flying to destinations in Europe, USA and
                      Asia.  In addition to flight operations, SAS
                      offers ground handling services, technical
                      maintenance and air cargo services.

Chapter 11 Petition Date: July 5, 2022

Court: United States Bankruptcy Court
       Southern District of New York

Fourteen affiliates that concurrently filed voluntary petitions for
relief under Chapter 11 of the Bankruptcy Code:
   
   Debtor                                              Case No.
   ------                                              --------
   SAS AB (Lead Case)                                  22-10925
   SAS Danmark A/S                                     22-10926
   SAS Norge AS                                        22-10927
   SAS Sverige AB                                      22-10928
   Scandinavian Airlines Systems Denmark-Norway-Sweden 22-10929
   Scandinavian Airlines of North America Inc.         22-10930
   Gorm Asset Management Limited                       22-10931
   Gorm Dark Blue Limited                              22-10932
   Gorm Deep Blue Limited                              22-10933
   Gorm Sky Blue Limited                               22-10934
   Gorm Warm Red Limited                               22-10935
   Gorm Light Blue Limited                             22-10936
   Gorm Ocean Blue Limited                             22-10937
   Gorm Engine Management Limited                      22-10938

Debtors' Attorneys: Gary T. Holtzer, Esq.
                    Kelly DiBlasi, Esq.
                    David Griffiths, Esq.
                    Lauren Tauro, Esq.
                    WEIL, GOTSHAL & MANGES LLP
                    767 Fifth Avenue
                    New York, New York 10153
                    Tel: (212) 310-8000
                    Fax: (212) 310-8007
                    Email: Gary.Holtzer@weil.com
                           kelly.diblasi@weil.com
                           david.griffiths@weil.com
                           lauren.tauro@weil.com

Debtors'
Attorneys:          MANNHEIMER SWARTLING AB
                    Norrlandsgatan 21, 111
                    43 Stockholm, Sweden

Debtors'
Financial
Advisor:            FTI CONSULTING, INC.
                    3 Times Square, 9th Floor
                    New York, New York 10036

Debtors'
Investment
Banker:             SEABURY SECURITIES LLC
                    1350 Avenue of the Americas
                    31st Floor, New York, New York 10019

Debtors'
Investmen
Banker:             SKANDINAVISKA ENSKILDA BANKEN AB
                    Kungstradgardsgatan 8, 106 40
                    Stockholm, Sweden

Debtors'
Claims,
Noticing &
Solicitation
Agent:              KROLL RESTRUCTURING ADVISORS
                    55 East 52nd Street, 17th Floor
                    New York, New York 10055

Estimated Assets
(on a consolidated basis): $10 billion to $50 billion

Estimated Liabilities
(on a consolidated basis): $1 billion to $10 billion

The petitions were signed by Erno Hilden as executive vice
president and the chief financial officer of SAS AB.

A full-text copy of the Lead Debtor's petition is available for
free at PacerMonitor.com at:

https://www.pacermonitor.com/view/4NLADVA/SAS_AB__nysbke-22-10925__0001.0.pdf?mcid=tGE4TAMA

Consolidated List of Debtors' 30 Largest Unsecured Creditors:

   Entity                          Nature of Claim    Claim Amount
   ------                          ---------------    ------------
1. Intertrust (Sweden) AB           State Hybrid      $599,424,352
Attn: Shankar Iyer, CEO                Bonds
Sveavagen 9, 10th Floor
Stockholm 111 57
Sweden
Tel: +46 8 402 72 00
Fax: +46 8 402 72 99
Email: trustee@intertrustgroup.com

2. Intertrust (Sweden) AB            Commercial       $161,363,435
Attn: Shankar Iyer, CEO             Hybrid Bonds
Sveavagen 9, 10th Floor
Stockholm 111 57
Sweden
Tel: +46 8 402 72 00
Fax: +46 8 402 72 99
Email: trustee@intertrustgroup.com

3. Kingdom of Denmark                Danish Term      $154,274,443
Attn: Nicolai Halby Wammen,             Loan
Minister of Finance
The Danish Ministry of Finance
Christiansborg Slotsplads 1
Copenhagen 1218
Denmark
Tel: +45 3392 3333
Email: fm@fm.dk
       adblb@fm.dk
       anrje@fm.dk

4. Eksportfinansiering Norge         Nordea Loan      $150,732,766
Attn: Tone Lunde Bakker, CEO
PB 1763 Vika
Oslo N 0122
Norway
Tel: +47 22 87 62 00
Fax: +47 22 01 22 02
Email: post@eksfin.no

5. Swedish National Debt Office     Swedish Term     $149,586,277
Attn: Karolina Ekholm,                  Loan
Director General
The National Debt Office
Stockholm 103 74
Sweden
Tel: +46 8 613 45 00
Fax: +46 8 21 21 63
Email: guarantees‐loans@riksgalden.se

6. Citibank N.A., Zurich              Swiss Bond      $133,937,328
Attn: Jane Fraser, CEO
Prime Tower
Hardstrasse 201
Zurich 8010
Switzerland
Tel: +41 58 750 50 00
Fax: +41 58 750 55 88
Email: jane.fraser@citi.com;
       jane.fraser@citigroup.com

7. Kobenhavns Lufthavne A/S           Authorities      $25,560,924
Attn: Thomas Woldbye, CEO
Postboks 74
Lufthavnsboulevarden 6
Kastrup 2770
Denmark
Email: trainingplanning.cc@sas.se

8. Avinor AS                          Authorities      $14,122,454
Attn: Abraham Foss, CEO
Postboks 150
Gardermoen 2061
Norway
Tel: +47 64 81 20 01
Fax: +47 67 03 00 00
Email: linda.bath@avinor.no

9. Eurocontrol                        Authorities      $11,827,687
Attn: Eamonn Brennan, Director General
Den Danske Bank
Holmens Kanal 2‐12
Kobenhavn K 1092
Denmark
Tel: +32 2 729 90 11
Fax: +32 2 729 90 44
Email: eamonn.brennan@eurocontrol.int

10. Swedavia AB                       Authorities       $7,848,128
Attn: Jonas Abrahamsson, CEO
Stockholm Arlanda Airport
Stockholm‐Arlanda SE‐190 45
Sweden
Tel: +46 (0) 10 109 00 00
Fax: +46 (0) 10‐109 05 00
Email: jacob.jensen@swedavia.se
avs@swedavia.se

11. JAI Aviation Fund 2016‐01 LLC     Fleet-Leases     
$6,276,152
Attn.: President or General Counsel
c/o Sakura Horwath & Co
1‐11 Kanda Jimbocho
Chiyoda Ku
Tokyo, Japan
Tel: +91 9326879845
Email: AR@willislease.com;
       info@jaiaviation.com

12. Rolls Royce PLC                     Aircraft        $5,078,875
Attn: Warren East CBE, CEO            Maintenance
P.O. Box 31
Derby DE248BJ
United Kingdom
Tel: 01332 242424
Fax: 01332 249936
Email: warren.east@roll‐royce.com;
       eu.affairs@rolls‐royce.com

13. Lufthansa Technik AG                Aircraft        $4,765,041
Attn: Soeren Stark, CEO               Maintenance
P.O. Box 630 300
Hamburg 22313
Germany
Tel: +49 40 8818 7102
Email: abadzfe@iht.dlh.de

14. Regional Jet OU                    Wet Lease        $4,655,693
Attn: President or
General Counsel
Lennujaama Tee 13
Tallinn 11101
Estonia

15. CityJet                            Wet Lease        $4,273,738

Attn.: Pat Byrne, Executive Chairman
Swords Business Campus
Balheary Road
Swords
Ireland
Tel: +353872414751
Fax: +353 1 87 00 115

16. Jin Shan 7 Ireland              Aircraft Lessor     $3,895,644
Company Limited
Attn: President or General Counsel
2 Grand Canal Square
Grand Canal Harbour
Dublin 2
Ireland

17. Tata Consultancy                 Digital & IT       $3,731,917
Services Sverige AB
Attn: Rajesh Gopinathan, CEO
Master Samuelsgatan 42
Stockholm 111 57
Sweden
Tel: +91‐22‐6778 9999
Fax: +91‐22‐6778 3000
Email: tcs.sasinvoicepo@tcs.com

18. Geodis Denmark A/S                Logistics         $3,685,354
Attn: Marie‐Christine Lombard, CEO
Oliefabriksvej 29‐43
Kastrup DK2770
Denmark
Tel: +91‐22‐6778‐9999
Fax: +45 36 99 80 81
Email: ursula.breull@geodis.com

19. Workforce Logiq Sweden AB       Professional        $3,515,491
Attn: Kevin Akeroyd, CEO              Services
Sveavagen 13, 11 TR
Stockholm 111 57
Sweden
Tel: +46 (0)8‐6648000
Fax: +46 (0)8‐6648001
Email: sas@workforcelogiq.com

20. Altuna Hangar KB                 Authorities        $3,459,457
Attn: President or General Counsel
Tornvagen 17A
Stockholm‐Arlanda 190 60
Sweden
Tel: +46 77 570 00 00

21. CFM International SA               Aircraft         $2,917,724
        
Attn: Gael Meheust,                  Maintenance
President & CEO
2 BLD DU General Martial Valin
Paris Cedex 75724
France
Email: laurence.crepet@safrangroup.com

22. Hellenic Fuels and                   Fuel           $2,316,270
Lubricants Industrial and
Commercial S.A.
Attn: John Costopoulos, CEO
Athens Tower, Messogion Ave 2
Athens, Greece
Tel: 30 2106302000
Fax: 30 2106302510
Email: e.moshovou@eko.gr

23. Gate Gourmet Denmark APS           Customer         $2,110,115
Attn: Christoph Schmitz, CEO          Products &
Kystvejen 42                           Services
Hovedstaden
Kastrup 2770
Denmark
Tel: +41 44 533 7000
Fax: +41 44 533 7172

24. Jackson Square                     Aircraft         $2,074,353
Aviation Ireland Limited                Lessor
Attn: Kevin McDonald, CEO
5th Floor, 3 Ballsbridge Park
Ballsbridge
Dublin D04 C7H2
Ireland
Tel: +353 1 551 8883
Fax: +353 1 634 9985

25. TRANSPORTSTYRELSEN               Authorities        $1,879,776
Attn: Jonas Bjelfvenstam,
Director General
Tunnlandsgatan 1
Orebro 701 81
Sweden
Tel: +46 771 503 503
Fax: 019‐26 26 12

26. SYKES Sweden AB                 Professional        $1,825,154
Attn: Chuck Sykes,                   Services
President & CEO
Box 631
Stockholm 101 32
Sweden
Tel: +46 8 590 095 00
Email: searn‐op‐
fakturaunderlag@sykes.com

27. Select Service Partner AS          Ground           $1,432,741
Attn: Patrick Coveney, CEO            Operation
Henirk Ibsens VEG 7 Flyporten
Gardermoen, Akershus
Gardermoen 2060
Norway
Tel: +47 982 05 555
Email: hilde.hogstad@ssp.no

28. Wideroe Ground Handling AS        Ground            $1,410,676
Attn.: Stein Nilsen, CEO            Operations
Langstranda 6
Postboks 247
Bodo 8003
Norway
Tel: +47 75 51 35 00
Fax: +47 75 51 35 81

29. Gate Gourmet Denmark APS         Customer           $1,315,023
Attn.: Christoph Schmitz, CEO       Products &
P.O. Box 124                         Services
Stockholm‐Arlanda 2060
Sweden
Tel: +46 720 858 763
Fax: +41 44 533 7172

30. Flying Food Group                 Customer          $1,264,203
Attn: David Cotton, CEO              Products &
1650 Northwest 70th Avenue            Services
Miami, Florida 33126‐1312
Tel: (305) 718‐3800
Fax: (305) 718‐4049


SAS AB: Scandinavian Airlines Files to Restructure in New York
--------------------------------------------------------------
SAS AB announced July 5, 2022, it is taking the next step in the
comprehensive business transformation plan SAS FORWARD.  To proceed
with the implementation of key elements of the plan, SAS and
certain of its subsidiaries have voluntarily filed for chapter 11
in the U.S., a legal process for financial restructuring conducted
under U.S. federal court supervision.

SAS' operations and flight schedule are unaffected by the chapter
11 filing, and SAS will continue to serve its customers as normal,
although the strike by SAS Scandinavia pilots' unions will impact
the flight schedule.  The Company expects to meet its go forward
business obligations in the near term.  SAS' cash-balance was SEK
7.8 billion as of June 30, 2022.  The strike has a negative impact
on the liquidity and financial position of the Company and, if
prolonged, such impact could become material.

The Company is in well advanced discussions with a number of
potential lenders with respect to obtaining additional
debtor-in-possession financing for up to US$700 million (the
equivalent of approximately SEK7.0 billion), to support its
operations throughout this court-supervised process.  Debtor-in
possession financing is a specialized type of bridge financing for
businesses that are restructuring through a chapter 11 process.

SAS and certain of its subsidiaries today filed voluntary petitions
under chapter 11 of the U.S. Bankruptcy Code in the U.S. Bankruptcy
Court for the Southern District of New York, in the United States.
The purpose of the filing is to accelerate SAS' transformation by
implementing key elements of its SAS FORWARD plan.  These steps are
consistent with SAS' announcement on May 31, 2022, that SAS FORWARD
involves complex multiparty negotiations and that the Company might
seek to utilize one or more court restructuring proceedings
designed to assist in the resolution of SAS’ financial
difficulties and help accelerate the implementation of SAS FORWARD.


Chapter 11 is a well-established and flexible legal framework for
restructuring businesses with operations in multiple jurisdictions,
and has been used by a number of large international airlines to
restructure. Through this process, SAS aims to reach agreements
with key stakeholders, restructure the Company's debt obligations,
reconfigure its aircraft fleet, and emerge with a significant
capital injection. SAS expects to complete its court-supervised
process in the U.S. in 9-12 months.

"We have been working closely with the SAS management team to
progress SAS FORWARD. As part of that process, SAS has also been
preparing for the option to utilize court restructuring proceedings
in order to address the Company's financial situation.  The
on-going strike poses significant challenges to our ability to
succeed with our transformation. The Board has concluded that legal
tools are required to make progress in our ongoing negotiations
with key stakeholders, and ultimately to succeed in making SAS a
competitive and financially strong business. The process we have
commenced will enable SAS to continue our more than 75-year legacy
of being integral to Scandinavian infrastructure and societies. We
are confident that the actions we are taking will strengthen SAS’
ability to capture the significant opportunities ahead as the
industry continues to recover from the pandemic” said Carsten
Dilling, Chairman of the Board of SAS.

Anko van der Werff, President and Chief Executive Officer of SAS,
said, “Over the last several months, we’ve been working hard to
improve our cost structure and improve our financial position. We
are making progress, but a lot of work remains and the on-going
strike has made an already challenging situation even tougher. The
chapter 11 process gives us legal tools to accelerate our
transformation, while being able to continue to operate the
business as usual. We will continue to build back the network
connectivity, products and service our customers expect, and we
will continue to do so throughout this process and beyond. I am
convinced that this process will enable us to become an even better
airline for our customers and a stronger business partner in the
years to come. Becoming a more competitive airline will require the
full team’s effort and burden-sharing from all stakeholders. We
urge SAS Scandinavia pilots’ unions to end their strike and
engage constructively as part of this process.”

Strengthening SAS' Ability to Deliver on SAS FORWARD

SAS FORWARD was launched to secure long-term competitiveness for
SAS in the global aviation industry through a full transformation
of its business. The plan aims to strengthen SAS' financial
position, and to achieve a sustainable cost structure with an
annual cost reduction of approximately SEK 7.5 billion.  The plan
also encompasses raising at least SEK 9.5 billion in new equity
capital as well as reducing or converting more than SEK 20 billion
of debt into common equity (of which a majority is on-balance sheet
debt), including state hybrid notes, commercial hybrid notes, Swiss
bonds, term loans from states, aircraft lease liabilities and
maintenance contract obligations and other executory contract
obligations.

SAS has made progress in these efforts, having identified the vast
majority of the SEK 7.5 billion in reduced annual costs, continued
to invest in its digital capacities and sustainability efforts, and
received support from the Swedish, Danish and Norwegian
governments. The Company has also met with potential investors and
engaged actively with multiple stakeholders to improve its overall
financial strength. The chapter 11 process is intended to
accelerate the transformation process.

Reduction or conversion of state-owned debt is subject to approval
by the EU Commission and EFTA Surveillance Authority, respectively,
under applicable state aid rules. As previously announced, a major
part of the new equity capital is expected to be sought from new
investors. The intended reductions or conversions of debt to equity
and issuance of new shares are expected to result in substantial
dilution to existing shareholders. Any issuance of new shares will
be subject to approval by the general meeting as well as regulatory
approvals.

Business Operations Unaffected – Continuing to Serve Customers

SAS' operations and flight schedule are unaffected by the chapter
11 filing, and its Board of Directors and management continue to be
in charge of the Company’s affairs.  SAS' reservations, customer
service, SAS EuroBonus and all other customer services and systems
will continue as normal. Separate from the chapter 11 process, the
strike undertaken by the SAS Scandinavia pilots' unions will impact
the flight schedule.

SAS will continue to issue ticket refunds and honor travel coupons
and payments or credits associated with baggage or service claims
in adherence with its current policies.

                    Meeting Business Obligations

SAS' assessment is that it has sufficient liquidity, including SEK
7.8 billion in cash as of June 30, 2022, to meet its business
obligations in the near term. The strike has a negative impact on
the liquidity and financial position of the Company and, if
prolonged, such impact could become material. To ensure the Company
has sufficient funds to complete its restructuring, the Company is
in well advanced discussions with a number of potential lenders
with respect to obtaining additional debtor-in-possession
(“DIP”) financing for up to USD 700 million (the equivalent of
approximately SEK 7.0 billion) to support its operations. DIP
financing is a specialized type of bridge financing for businesses
that are restructuring through a chapter 11 process, subject to
certain conditions precedent for accessing all of such
commitments.

As is typical in chapter 11 proceedings, the Company has filed a
number of routine motions seeking court authorization to continue
to support its business operations during the court-supervised
process, including the continued payment of employee wages and
benefits without interruption. As part of these motions, the
Company has requested authority from the Court to continue honoring
its customer programs in the ordinary course. SAS has also
requested authority to honor various prepetition obligations owed
to certain of its critical travel agency partners, vendors and
suppliers from before the filing date. The Company will pay vendors
and suppliers in full under normal terms for goods and services
provided on or after the filing date.

The Company expects these motions to be heard at a “First Day”
hearing, which is expected to be held in the coming days. SAS
expects to receive Court approval for all of its requests.

            Information about Chapter 11 Process

The chapter 11 restructuring process in the U.S. is different than
a bankruptcy or administration proceeding in other parts of the
world. The process provides the Company time and flexibility to
reorganize its capital structure, reduce costs, and complete a
financial restructuring under the supervision of the U.S. court
system. The board of directors and management continue to run the
Company and the restructuring process is overseen by a U.S. federal
court. Many companies, including a number of large international
airlines based outside of the U.S., have used the chapter 11
process to reorganize their financial obligations and emerge as
stronger organizations.

Additional information about this process is available at the
Company’s dedicated restructuring website,
https://sasgroup.net/transformation. Court filings and other
documents related to the chapter 11 process in the U.S. are
available on a separate website administered by SAS’ claims
agent, Kroll Restructuring Administration LLC, at
https://cases.ra.kroll.com/SAS. Information is also available by
calling (844) 242-7491 (U.S./Canada) or +1 (347) 338-6450
(International), as well as by email at SASInfo@ra.kroll.com.

                     Press conference with webcast

A press conference with webcast was held at 08.45 AM CEST on July
5, 2022.  Webcast link: https://live.sasgroup.net

                   About Scandinavian Airlines

SAS SAB, Scandinavia's leading airline, with main hubs in
Copenhagen, Oslo and Stockholm, is flying to destinations in
Europe, USA and Asia. Spurred by a Scandinavian heritage and
sustainable values, SAS aims to be the global leader in sustainable
aviation.  The airline will reduce total carbon emissions by 25
percent by 2025, by using more sustainable aviation fuel and our
modern fleet with fuel-efficient aircraft.  In addition to flight
operations, SAS offers ground handling services, technical
maintenance and air cargo services.  SAS is a founder member of the
Star Alliance, and together with its partner airlines offers a wide
network worldwide.  On the Web: https://www.sasgroup.net

SAS AB and its affiliates, including Scandinavian Airlines Systems
Denmark-Norway-Sweden and Scandinavian Airlines of North America
Inc., sought protection under Chapter 11 of the U.S. Bankruptcy
Code (Bankr. S.D.N.Y. Case No. 22-10925) on July 5, 2022.  In the
petition filed by Erno Hildén, as authorized representative, the
Debtor SAS AB estimated assets between $10 billion and $50 billion
and liabilities between $1 billion and $10 billion.

Weil, Gotshal & Manges LLP is serving as global legal counsel and
Mannheimer Swartling Advokatbyra AB is serving as Swedish legal
counsel to SAS. Seabury Securities LLC and Skandinaviska Enskilda
Banken AB are serving as investment bankers, Seabury is also
serving as restructuring advisor.  FTI Consulting is serving as
financial advisor.  Kroll Restructuring Advisors is the claims
agent.


SEARS HOLDINGS: Retiring Drain Retains Litigation Funding Issue
---------------------------------------------------------------
A New York bankruptcy judge will continue to preside over a
litigation funding issue in the Chapter 11 case of Sears Holding
Corp. after being recalled to the bench on the eve of his
retirement.

In a notice filed Wednesday, June 29, 2022, the clerk of the court
in the U.S. Bankruptcy Court for the Southern District of New York
said U.S. Bankruptcy Judge Robert D. Drain will stay at the helm of
the Sears case as it relates to the contested litigation funding
motion made by the official committee of unsecured creditors tasked
with pursuing causes of action against the former CEO of Sears.

Judge Robert D. Drain, who presided over Sears Holdings, et al.'s
Chapter 11 cases, was scheduled to retire on June 30, 2022.  By
Order of Recall, dated June 13, 2022, the Second Circuit Judicial
Council recalled Judge Drain to the Court from July 1 through
September 30, 2022.

Earlier in June, the Clerk notified the public that, upon the
retirement of Judge Drain, Judge Drain's cases will be transferred
to Judge Sean H. Lane absent notice to the contrary.

According to the June 29 notice, Judge Drain will continue to
preside over the Sears case but only to adjudicate the Motion of
the Official Committee of Unsecured Creditors for Entry of an Order
Pursuant to Bankruptcy Code Sections 105, 362, 364 and 1142 and
Bankruptcy Rules 3020(d), 4001 and 9014 Authorizing Entry by the
Debtors' Estates into the Litigation Funding Arrangement with Bench
Walk 21p, L.P., dated April 21, 2022 (the "Funding
Motion") [ECF Doc. # 10407].  The case will otherwise be
transferred to Judge Lane on July 1, 2022, and he will preside over
all matters in the case except the Funding Motion.

                    About Sears Holdings Corp.

Sears Holdings Corporation (OTCMKTS: SHLDQ) --
http://www.searsholdings.com/-- began as a mail ordering catalog
company in 1887 and became the world's largest retailer in the
1960s. At its peak, Sears was present in almost every big mall
across the U.S., and sold everything from toys and auto parts to
mail-order homes. Sears claims to be is a market leader in the
appliance, tool, lawn and garden, fitness equipment, and automotive
repair and maintenance retail sectors.

Sears and Kmart merged to form Sears Holdings in 2005 when they had
3,500 US stores between them.  Kmart emerged in 2005 from its own
bankruptcy.

Unable to keep up with online stores and other brick-and-mortar
retailers, a long series of store closings has left it with 687
retail stores in 49 states, Guam, Puerto Rico, and the U.S. Virgin
Islands as of mid-October 2018.  At that time, the Company employed
68,000 individuals, of whom 32,000 were full-time employees.

As of Aug. 4, 2018, Sears Holdings had $6.93 billion in total
assets, $11.33 billion in total liabilities and a total deficit of
$4.40 billion.

Unable to cover a $134 million debt payment due Oct. 15, 2018,
Sears Holdings Corporation and 49 subsidiaries sought Chapter 11
protection (Bankr. S.D.N.Y. Lead Case No. 18-23538) on Oct. 15,
2018.  The Hon. Robert D. Drain is the case judge.

The Debtors tapped Weil, Gotshal & Manges LLP as legal counsel;
M-III Partners as restructuring advisor; Lazard Freres & Co. LLC as
investment banker; DLA Piper LLP as real estate advisor; and Prime
Clerk as claims and noticing agent.

The U.S. Trustee for Region 2 appointed nine creditors, including
the Pension Benefit Guaranty Corp., and landlord Simon Property
Group, L.P., to serve on the official committee of unsecured
creditors.  The committee tapped Akin Gump Strauss Hauer & Feld LLP
as legal counsel; FTI Consulting as financial advisor; and Houlihan
Lokey Capital, Inc. as investment banker.

The U.S. Trustee for Region 2 on July 9, 2019, appointed five
retirees to serve on the committee representing retirees with life
insurance benefits in the Chapter 11 cases.

                          *     *     *

In February 2019, Bankruptcy Judge Robert Drain authorized Sears
Holdings approval to sell the business to majority shareholder and
CEO Eddie Lampert for approximately $5.2 billion.  Lampert's ESL
Investments, Inc., won an auction to acquire substantially all of
Sears' assets, including the "Go Forward Stores" on a going-concern
basis.  The proposal would allow 425 stores to remain open and
provide ongoing employment to 45,000 employees.


SIRIUS PROPERTIES: Taps Carlos Alberto Ruiz as Legal Counsel
------------------------------------------------------------
Sirius Properties Corp. seeks approval from the U.S. Bankruptcy
Court for the District of Puerto Rico to employ Lcdo. Carlos
Alberto Ruiz, CSP as its legal counsel.

The firm will represent the Debtor in carrying out its duties under
the Bankruptcy Code and in all bankruptcy-related matters in its
Chapter 11 case.

The firm will be paid at its hourly rate of $275, plus
reimbursement for expenses incurred.

Carlos Ruiz Rodriguez, Esq., an attorney at Lcdo. Carlos Alberto
Ruiz, disclosed in a court filing that he does not hold or
represent any interest adverse to the Debtor's estate.

The firm can be reached through:

     Carlos A. Ruiz Rodriguez, Esq.
     Lcdo. Carlos Alberto Ruiz, CSP
     P.O. Box 1298
     Caguas, PR 00726
     Telephone: (787) 286-9775
     Facsimile: (787) 747-2174
     Email: carlosalbertoruizquiebras@gmail.com

                   About Sirius Properties Corp.

Sirius Properties Corp. sought protection under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. D.P.R. Case No. 22-01663) on June 10,
2022, disclosing between $500,000 and $1 million in both assets and
liabilities. Gregorio Hernandez Jimenez, president, signed the
petition.

Judge Enrique S. Lamoutte Inclan oversees the case.

Carlos A. Ruiz Rodriguez, Esq., at Lcdo. Carlos Alberto Ruiz, CSP
is the Debtor's counsel.


SONOMA PHARMACEUTICALS: Delays Form 10-K for Period Ended March 31
------------------------------------------------------------------
Sonoma Pharmaceuticals, Inc. filed a Form 12b-25 with the
Securities and Exchange Commission notifying the delay in the
filing of its Annual Report on Form 10-K for the year ended March
31, 2022.  The Company's auditors require additional time to
complete their audit of the annual report on Form 10-K.

                   About Sonoma Pharmaceuticals

Sonoma Pharmaceuticals, Inc. -- http://www.sonomapharma.com-- is a
global healthcare company that develops and produces stabilized
hypochlorous acid, or HOCl, products for a wide range of
applications, including wound care, animal health care, eye care,
oral care and dermatological conditions.  The Company's products
reduce infections, itch, pain, scarring and harmful inflammatory
responses in a safe and effective manner.  In-vitro and clinical
studies of HOCl show it to have impressive antipruritic,
antimicrobial, antiviral and anti-inflammatory properties.  Its
stabilized HOCl immediately relieves itch and pain, kills pathogens
and breaks down biofilm, does not sting or irritate skin and
oxygenates the cells in the area treated assisting the body in its
natural healing process.  The Company sells its products either
directly or via partners in 54 countries worldwide.

Sonoma Pharmaceuticals reported a net loss of $3.95 million for the
year ended March 31, 2021, compared to a net loss of $3.31 million
for the year ended March 31, 2020.  As of Dec. 31, 2021, the
Company had $19.35 million in total assets, $8.18 million in total
liabilities, and $11.17 million in total stockholders' equity.

New York, NY-based Marcum LLP, the Company's auditor since at least
2006, issued a "going concern" qualification in its report dated
July 14, 2021, citing that the Company has incurred significant
losses and needs to raise additional funds to meet its obligations
and sustain its operations.  These conditions raise substantial
doubt about the Company's ability to continue as a going concern.


SOUTHERN ROCK: Files Chapter 11 Subchapter V Case
-------------------------------------------------
Southern Rock & Lime, Inc., filed for chapter 11 protection in the
Northern District of Florida, without stating a reason.  The Debtor
filed as a small business debtor seeking relief under Subchapter V
of Chapter 11 of the Bankruptcy Code.

According to court filings, Southern Rock & Lime estimates between
1 and 49 creditors.  The bare-bones petition states funds will be
available to unsecured creditors.

A meeting of creditors under 11 U.S.C. Section 341(a) is slated for
1:00 p.m. (CST) on Aug. 11, 2022 in BY TELEPHONE.

                  About Southern Rock & Lime

Southern Rock & Lime Inc. is a stone supplier.

Southern Rock & Lime, Inc., filed a petition for relief under
Subchapter V of Chapter 11 of the Bankruptcy Code (Bankr. N.D. Fla.
Case No. 22-50070) on June 29, 2022. In the petition filed by James
E. Clemons, Jr., as president, the Debtor reports estimated
liabilities between $1 million and $10 million against its
estimated assets up to $50,000.

Jodi D. Dubose has been appointed as Chapter 11 Subchapter V
Trustee.

Robert C. Bruner, of Bruner Wright, P.A., is the Debtor's counsel.


STRATEGIC IQ: Seeks Approval to Hire Aloia Law as Special Counsel
-----------------------------------------------------------------
Strategic iQ, LLC seeks approval from the U.S. Bankruptcy Court for
the Eastern District of Michigan to employ Aloia Law as its special
counsel.

The Debtor needs the firm's legal assistance in matters relating to
litigation with Donyati, LLC.

The firm will be paid at these rates:

      Partners and Associates   $250 per hour
      Legal Assistants          $75 per hour

As disclosed in court filings, Aloia Law is a "disinterested
person" within the meaning of Section 101(14) of the Bankruptcy
Code.

The firm can be reached through:

     Joseph N. Ejbeh, Esq.
     Aloia Law
     48 S. Main Street, Ste. 3
     Mt. Clemens, MI 48043
     Phone: (586) 783-3300
     Email: ejbeh@aloia.law

                        About Strategic iQ

Strategic iQ, LLC filed a petition under Chapter 11, Subchapter V
of the Bankruptcy Code (Bankr. E.D. Mich. Case No. 22-41595) on
March 2, 2022, listing up to $500,000 in both assets and
liabilities. Charles M. Mouranie serves as the Subchapter V
trustee.

Judge Thomas J. Tucker oversees the case.

The Debtor tapped Robert N. Bassel, Esq., a practicing attorney in
Clinton, Mich., as bankruptcy counsel. Dennis M. Pousak, P.C. and
Aloia Law serve as special counsels.


TALEN ENERGY: Committee Seeks to Tap Milbank LLP as Counsel
-----------------------------------------------------------
The official committee of unsecured creditors appointed in the
Chapter 11 cases of Talen Energy Supply, LLC and its affiliates
seeks approval from the U.S. Bankruptcy Court for the Southern
District of Texas to employ Milbank, LLP as its legal counsel.

Milbank will render these services:

     (a) advise the committee regarding its rights, powers, and
duties in these Chapter 11 cases;

     (b) participate in in-person and telephonic meetings of the
committee and subcommittees formed thereby, if any;

     (c) assist and advise the committee in its meetings and
negotiations with the Debtors and other parties in interest
regarding these cases;

     (d) assist the committee in analyzing claims asserted against,
and interests in, the Debtors, and in negotiating with the holders
of such claims and interests and bringing, or participating in,
objections or estimation proceedings with respect to such claims
and interests;

     (e) assist the committee in analyzing the Debtors' assets and
liabilities;

     (f) assist the committee in its investigation of the acts,
conduct, assets, liabilities, management and financial condition of
the Debtors, historic and ongoing operations of their businesses,
and the desirability of the continuation of any portion of those
operations, and any other matters relevant to these cases or to the
formation of a plan;

     (g) assist the committee in its analysis of, and negotiations
with the Debtors or any third party related to, financing, asset
disposition transactions, and compromises of controversies,
reviewing and determining the Debtors' rights and obligations under
leases and executory contracts;

     (h) assist the committee in its analysis of, and negotiations
with the Debtors or any third party related to, the formulation,
confirmation, and implementation of a Chapter 11 plan(s) and all
documentation related thereto (including the disclosure
statement);

     (i) assist, advise, and represent the committee in
understanding its powers and its duties under the Bankruptcy Code
and the Bankruptcy Rules and in performing other services as are in
the interests of those represented by the committee;

     (j) assist and advise the committee with respect to
communications with the general creditor body regarding significant
matters in these cases;

     (k) respond to inquiries from individual creditors as to the
status of, and developments in, these cases;

     (l) represent the committee at hearings and other proceedings
before the court and other courts or tribunals, as appropriate;

     (m) review and analyze complaints, motions, applications,
orders, and other pleadings filed with the court, and advise the
committee with respect to formulating positions with respect, and
filing responses, thereto;

     (n) assist the committee in its review and analysis of, and
negotiations with the Debtors and their non-Debtor affiliates
related to, intercompany claims and transactions;

     (o) review and analyze third party analyses and reports
prepared in connection with the Debtors' potential claims and
causes of action, advise the committee with respect to formulating
positions thereon, and perform such other diligence and independent
analysis as may be requested by the committee;

     (p) advise the committee with respect to applicable federal
and state regulatory issues, as such issues may arise in these
cases;

     (q) assist the committee in preparing pleadings and
applications, and pursuing or participating in adversary
proceedings, contested matters, and administrative proceedings as
may be necessary or appropriate in furtherance of the committee's
duties;

     (r) take all necessary or appropriate actions as may be
required in connection with the administration of the Debtors'
estates; and

     (s) perform such other legal services as may be necessary or
as may be requested by the committee in accordance with the
committee's powers and duties as set forth in the Bankruptcy Code.

The hourly rates of Milbank's counsel and staff are as follows:

     Partners                        $1,350 - $1,895
     For Counsel                     $1,320 - $1,550
     Associates and Senior Attorneys   $525 - $1,180
     Paralegals                          $270 - $410

In addition, the firm will seek reimbursement for expenses
incurred.

Milbank also provided the following information in response to the
request for additional information set forth in 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: 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 post-petition, explain the
difference and the reasons for the difference.

  Response: Milbank did not represent the committee prior to the
commencement of these Chapter 11 cases.

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

  Response: Milbank is in the process of developing a prospective
budget and staffing plan for the committee's review and approval.
The firm expects that the committee, the Debtors, and the U.S.
Trustee, will maintain active oversight of its billing practices.

Evan Fleck, Esq., a partner at Milbank, disclosed in a court filing
that the firm is a "disinterested person" as that term is defined
in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Evan R. Fleck, Esq.
     Milbank LLP
     55 Hudson Yards
     New York, NY 10001-2163
     Telephone: (212) 530-5567
     Facsimile: (212) 822-5567
     Email: efleck@milbank.com

                     About Talen Energy Supply

Talen Energy Supply, LLC and its affiliates are energy and power
generation companies in North America, owning or controlling
approximately 13,000 megawatts of generating capacity in wholesale
U.S. power markets in the mid-Atlantic, Massachusetts, Texas, and
Montana. In addition to geographic diversity, Talen's generation
fleet reflects significant technological and fuel diversity
including nuclear, natural gas, oil, and coal, with certain of its
facilities capable of utilizing multiple fuel sources.

Talen and its affiliates sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Tex. Lead Case No. 22-90054) on May 9,
2022. In the petitions signed by Andrew M. Wright, general counsel
and secretary, the Debtors disclosed $10 billion to $50 billion in
both assets and liabilities on a consolidated basis.

Judge Marvin Isgur oversees the cases.

The Debtors tapped Weil, Gotshal & Manges, LLP as legal counsel;
Evercore Group, LLC as investment banker; Alvarez and Marsal North
America, LLC as financial advisor; and Kroll Restructuring
Administration, LLC as claims agent.

On May 23, 2022, the Office of the U.S. Trustee for Region 7
appointed an official committee of unsecured creditors. The
committee tapped Milbank LLP as legal counsel and FTI Consulting,
Inc. as financial advisor.


TALEN ENERGY: Committee Taps FTI Consulting as Financial Advisor
----------------------------------------------------------------
The official committee of unsecured creditors appointed in the
Chapter 11 cases of Talen Energy Supply, LLC and its affiliates
seeks approval from the U.S. Bankruptcy Court for the Southern
District of Texas to employ FTI Consulting, Inc. as financial
advisor.

FTI Consulting will render these services:

     (a) assist in the review of financial related disclosures
required by the court.

     (b) assist in the preparation of analyses required to assess
any proposed debtor-in-possession (DIP) financing or use of cash
collateral;

     (c) assist with the assessment and monitoring of the Debtors'
short-term cash flow, liquidity, and operating results;

     (d) assist with analysis of hedging and risk management
activities and issues;

     (e) assist with the review of the Debtors' proposed key
employee incentive, management incentive, and any key employee
retention and other employee benefit programs;

     (f) assist with the review of the Debtors' analysis of core
business assets, new business development initiatives and
investments, and joint ventures;

     (g) assist with the review of the Debtors' cost/benefit
analysis with respect to the assumption or rejection of various
executory contracts and leases;

     (h) assist with the review of the Debtors' identification of
potential cost savings;

     (i) assist with review of any tax issues;

     (j) assist in the review of the claims reconciliation and
estimation process;

     (k) assist with the review of the Debtors' corporate
structure;

     (l) assist with analyzing entity-level value waterfalls and
potential recoveries with respect to any proposed plan of
reorganization;

     (m) assist in the review of other financial information
prepared by the Debtors;

     (n) assist with the analysis of regulatory issues;

     (o) attend at meetings and assist in discussions with the
Debtors, potential investors, banks, other secured lenders, ad hoc
creditor groups, the committee and any other official committees
organized in these Chapter 11 proceedings, the U.S. Trustee, other
parties in interest and professionals hired by the same, as
requested;

     (p) assist in the review and/or preparation of information and
analysis necessary for the confirmation of a plan and related
disclosure statement in these Chapter 11 proceedings;

     (q) assist in the evaluation and analysis of avoidance
actions;

     (r) assist in the prosecution of committee
responses/objections to the Debtors' motions;

     (s) assist with supporting the committee in its duties to
share information with all unsecured creditors; and

     (t) render such other general business consulting or such
other assistance as the committee or its counsel may deem
necessary.

The hourly rates of FTI Consulting's professionals are as follows:

     Senior Managing Directors                     $975 - $1,495
     Directors/Senior Directors/Managing Directors $730 - $1,195
     Consultants/Senior Consultants                  $395 - $780
     Administrative/Paraprofessionals                $160 - $300

In addition, the firm will seek reimbursement for expenses
incurred.

Andrew Scruton, a senior managing director at FTI Consulting,
disclosed in a court filing that his firm is a "disinterested
person" as that term is defined in Section 101(14) of the
Bankruptcy Code.

The firm can be reached through:

     Andrew Scruton
     FTI Consulting, Inc.
     1166 Avenue of the Americas, 15th Floor
     New York, NY 10036
     Telephone: (212) 247-1010
     Email: andrew.scruton@fticonsulting.com

                     About Talen Energy Supply

Talen Energy Supply, LLC and its affiliates are energy and power
generation companies in North America, owning or controlling
approximately 13,000 megawatts of generating capacity in wholesale
U.S. power markets in the mid-Atlantic, Massachusetts, Texas, and
Montana. In addition to geographic diversity, Talen's generation
fleet reflects significant technological and fuel diversity
including nuclear, natural gas, oil, and coal, with certain of its
facilities capable of utilizing multiple fuel sources.

Talen and its affiliates sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Tex. Lead Case No. 22-90054) on May 9,
2022. In the petitions signed by Andrew M. Wright, general counsel
and secretary, the Debtors disclosed $10 billion to $50 billion in
both assets and liabilities on a consolidated basis.

Judge Marvin Isgur oversees the cases.

The Debtors tapped Weil, Gotshal & Manges, LLP as legal counsel;
Evercore Group, LLC as investment banker; Alvarez and Marsal North
America, LLC as financial advisor; and Kroll Restructuring
Administration, LLC as claims agent.

On May 23, 2022, the Office of the U.S. Trustee for Region 7
appointed an official committee of unsecured creditors. The
committee tapped Milbank LLP as legal counsel and FTI Consulting,
Inc. as financial advisor.


TERRA MANAGEMENT: Disclosure Hearing Continued to August 10
-----------------------------------------------------------
Judge Kimberley H. Tyson has entered an order within which the
telephonic hearing for consideration of the adequacy of and to
approve the Disclosure Statement filed by Terra Management Group,
LLC and Littleton Main Street LLC (the "Debtors") originally
scheduled to begin on July 6, 2022, at 10:00 a.m. is continued to
August 10, 2022 starting at 10:00 a.m.

Moreover, objections to the Disclosure Statement shall be filed and
served in the manner specified in Local Bankruptcy Rule 3017-1 and
Fed. R. Bankr. P. 3017(a), no later than July 22, 2022.

A copy of the order dated June 30, 2022, is available at
https://bit.ly/3bJNsLH from PacerMonitor.com at no charge.

Attorneys for the Debtors:

     Michael J. Pankow, Esq.
     Amalia Sax-Bolder, Esq.
     BROWNSTEIN HYATT FARBER SCHRECK, LLP
     410 17th Street, Suite 2200
     Denver, CO 80202
     Tel: (303) 223-1100
     Fax: (303) 223-1111
     Email: mpankow@bhfs.com
            asax-bolder@bhfs.com

               About Terra Management Group and
                       Littleton Main
Street

Terra Management Group, LLC, is an Englewood, Colo.-based company
engaged in activities related to real estate.

Terra Management Group and Littleton Main Street, LLC filed their
voluntary petitions for Chapter 11 protection (Bankr. D. Colo. Lead
Case No. 21-15245) on Oct. 15, 2021. J. Marc Hendricks, president
and manager of Terra Management Group, signed the petitions.  At
the time of the filing, Terra Management Group listed up to
$100,000 in assets and up to $50 million in liabilities while
Littleton listed as much as $50 million in both assets and
liabilities.  

The Hon. Kimberley H. Tyson is the case judge.  

The Debtors tapped Michael J. Pankow, Esq., at Brownstein Hyatt
Farber Schreck, LLP as legal counsel, and Haynie & Company as tax
accountant.


TILDEN MARCELLUS: Assets Bought By STL Resources in Bankruptcy Sale
-------------------------------------------------------------------
Marcellus Drilling News reports that S.T.L. Resources, LLC, an
independent oil and gas company with headquarters outside of
Pittsburgh, announced on June 28, 2022 that the company has
purchased the remaining assets of Tilden Marcellus for an
undisclosed sum. Tilden filed for Chapter 11 bankruptcy protection
in February 2022. Although STL doesn't mention how much it paid,
when Tilden filed in February 2022, the company reported its value
at the time was "$10 million to $50 million in both assets and
liabilities."

                    About Tilden Marcellus

Tilden Marcellus, LLC is a Texas limited liability oil and gas
production company, which owns and previously operated certain
working interests in more than 27,000 net leasehold acres within
Potter County and Tioga County, Pa., with over 50 wells previously
in production.

Tilden Marcellus sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. W.D. Penn. Case No. 22-20212) on Feb. 4,
2022. In the petition signed by Jeffrey T. Varsalone, chief
restructuring officer, the Debtor disclosed up to $50 million in
both assets and liabilities.

Judge Gregory L. Taddonio oversees the case.

Morris, Nichols, Arsht and Tunnel, LLP and Tucker Arensberg, PC
serve as the Debtor's lead bankruptcy counsel and local counsel,
respectively. Epiq Corporate Restructuring, LLC is the notice,
claims and balloting agent and administrative advisor.

White Oak Global Advisors, LLC, as the DIP agent and the
prepetition agent, is represented by Davis Polk & Wardwell LLP and
Bowles Rice, LLP.

On June 7, 2022, the Debtor filed a combined disclosure statement
and plan of liquidation.


TVS CONSTRUCTION SERVICES: Hits Chapter 11 Bankruptcy Protection
----------------------------------------------------------------
TVS Construction Services LLC filed for chapter 11 protection in
the Middle District of Florida.

The Debtor was formed as a Florida limited liability company on or
around April 9, 2015.  The Debtor is a construction company that
offers clients a broad scope of services with over 25 years of
combined construction experience in Metal Framing, Drywall,
Acoustical Ceilings, and Insulation.  Project experience ranges
from single family residential construction, multi-story
condominiums to interior build-outs, office buildings, academic and
institutional.

The Debtor has been experiencing financial issues due to secondary
and tertiary effects of the coronavirus pandemic and has been
unable to pay rent due for its previous premises located at 2800 S.
Mellonville Ave., Sanford, Florida.

The Debtor commenced a Chapter 11 Case in order to implement a
comprehensive restructuring, stabilize its operations for the
benefit of its customers, secured creditors, employees, vendors,
and other unsecured creditors; and to
propose a mechanism to efficiently address and resolve all claims.
The Debtor commenced this Chapter 11 Case after a comprehensive
review of all realistic alternatives and the consideration and
balancing of a variety of factors.

According to court filings, TVS Construction estimates between 1
and 49 creditors.  The petition states funds will be available to
unsecured creditors.

                      About TVS Construction

TVS Construction Services LLC --
https://www.tvsconstructionservices.com/ -- is a construction
company that offers clients a broad scope of services with over 25
years of combined construction experience in Metal Framing,
Drywall, Acoustical Ceilings, and Insulation.

TVS Construction Services LLC sought protection under Chapter 11 of
the U.S. Bankruptcy Code (Bankr. M.D. Fla. Case No. 22-02312) on
June 29, 2022. In the petition filed by Terry V. Savage, as
managing member, the Debtor reports estimated liabilities between
$100,000 and $500,000 against its estimated assets up to $50,000.

Jeffrey Ainsworth, of BransonLaw PLLC, is the Debtor's counsel.


WC MANHATTAN: Trustee Taps Wesler and Associates as Accountant
--------------------------------------------------------------
Dwayne Murray, the Chapter 11 trustee for WC Manhattan Place
Property, LLC seeks approval from the U.S. Bankruptcy Court for the
Western District of Texas to hire Wesler and Associates, CPA as his
accountant.

The firm's services include:

     (a) preparing monthly operating reports;

     (b) performing general accounting work;

     (c) advising the trustee regarding the sale and potential
sales of estate assets; and

     (d) assisting the trustee with any tax or other reporting
obligations to the extent necessary.

Cheryl Wesler, the firm's accountant who will be providing the
services, charges an hourly fee of $295. The hourly rates for work
performed by the firm's staff range from $175 to $225.

As disclosed in court filings, Wesler and Associates neither holds
nor represents an interest adverse to the Debtor's estate.

The firm can be reached through:

     Cheryl Wesler, CPA
     Wesler and Associates, CPA      
     6523 Stadium Drive
     Kalamazoo, MI 49009
     Mobile: 269-330-2158
     Office: 269-482-1015
     Email: cheryl@weslercpa.com

                 About WC Manhattan Place Property

WC Manhattan Place Property, LLC is a single asset real estate
debtor (as defined in 11 U.S.C. Section 101(51B)). The company is
based in Austin, Texas.

WC Manhattan Place Property filed its voluntary petition for relief
under Chapter 11 of the Bankruptcy Code (Bankr. W.D. Texas Case No.
22-10047) on Jan. 25, 2022, listing as much as $50 million in both
assets and liabilities. Natin Paul, authorized signatory, signed
the petition.

Judge Tony M. Davis oversees the case.

The Debtor tapped Ron Satija, Esq., at Hayward, PLLC as legal
counsel and Friedman Real Estate Management LA, LLC as interim
property manager.

Dwayne M. Murray, the Chapter 11 trustee appointed in the Debtor's
case, tapped Kelly Hart & Hallman, LLP and Wesler and Associates,
CPA as legal counsel and accountant, respectively.


WEYERBACHER BREWING: Taps Ciardi Ciardi & Astin as Legal Counsel
----------------------------------------------------------------
Weyerbacher Brewing Company, Inc. seeks approval from the U.S.
Bankruptcy Court for the Eastern District of Pennsylvania to employ
Ciardi Ciardi & Astin to handle its Chapter 11 case.

The hourly rates of the firm's attorneys and staff are as follows:

     Albert A. Ciardi, III          $575
     Jennifer C. McEntee            $425
     Daniel S. Siedman              $375
     Stephanie Frizlen, Paralegal   $100
     
Albert Ciardi, III, Esq., a partner at Ciardi Ciardi & Astin,
disclosed in a court filing that his firm is a "disinterested
person" as that term is defined in Section 101(14) of the
Bankruptcy Code.

The firm can be reached through:

     Albert A. Ciardi, III, Esq.
     Ciardi Ciardi & Astin
     1905 Spruce Street
     Philadelphia, PA 19103
     Telephone: (215) 557-3550
     Email: aciardi@ciardilaw.com

                 About Weyerbacher Brewing Company

Weyerbacher Brewing Company, Inc. is a brewery in Easton, Pa., and
is predominantly known for its Belgian-style brews, including Merry
Monks and QUAD. It was founded in 1995.  

Weyerbacher Brewing Company filed a voluntary petition for relief
under Chapter 11 of the Bankruptcy Code (Bankr. E.D. Pa. Case No.
22-11665) on June 27, 2022, disclosing between $1 million and $10
million in both assets and liabilities. Daniel Weirback, president,
signed the petition.

Judge Patricia M. Mayer oversees the case.

Albert A. Ciardi, III, Esq., at Ciardi Ciardi & Astin, serves as
the Debtor's counsel.


WHETSTONE PARTNERS: Files Bare-Bones Chapter 11 Petition
--------------------------------------------------------
Whetstone Partners LLP filed for chapter 11 protection in the
District of Arizona without stating a reason.

The Debtor's formal schedules of assets and liabilities and
statement of financial affairs are due July 14, 2022.

According to court filing, Whetstone Partners estimates between 1
and 49 creditors.  The bare-bones petition states funds will be
available to unsecured creditors.

A meeting of creditors under 11 U.S.C. Section 341(a) is slated for
Aug. 11, 2022 at 11:15 a.m.as a Telephonic Hearing.

                  About Whetstone Partners LLP

Whetstone Partners LLP sought protection under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. D. Ariz. Case No. 22-04271) on June
30, 2022. In the petition filed by Ernest Graves, as manager, the
Debtor estimated assets between $1 million and $10 million and
liabilities between $500,000 and 1 million.  Charles R. Hyde, of
the Law Offices of LAW OFFICES OF C.R. HYDE, PLC, is the Debtor's
counsel.


ZACHAIR LTD: August 23 Disclosure Statement Hearing Set
-------------------------------------------------------
Judge Thomas J. Catliota has entered an order within which August
23, 2022, at 10:30 a.m. by video-conference is the hearing to
consider the approval of the disclosure statements filed by the
Debtor Zachair Ltd. on June 22, 2022 and creditor Sandy Spring Bank
on June 27, 2022.

In addition, August 10, 2022, is fixed as the last day for filing
and serving in accordance with Federal Bankruptcy Rule 3017(a)
written objections to both disclosure statements.

A copy of the order dated June 30, 2022, is available at
https://bit.ly/3AnZ6WY from PacerMonitor.com at no charge.

Counsel for the Debtor:

     Bradford F. Englander, Esq.
     WHITEFORD, TAYLOR & PRESTON, LLP
     3190 Fairview Park Drive, Suite 800
     Falls Church, Virginia 22042
     Telephone: (703) 280-9081
     Facsimile: (703) 280-3370
     Email: benglander@wtplaw.com

Counsel for Sandy Spring Bank:

     Bruce W. Henry, VSB #23951
     Kevin M. O'Donnell, VSB #30086
     HENRY & O'DONNELL, P.C.
     300 N. Washington Street
     Suite 204
     Alexandria, Virginia 22314
     (703)548-2100

                      About Zachair Ltd.

Clinton, Md.-based Zachair, Ltd. was formed by Dr. Nabil Asterbadi
to acquire Hyde Field, an airport for commercial and general
aviation. Hyde Field is located near Andrews Air Force Base,
National Harbor, Downtown Washington DC, and nearby Northern
Virginia. It offers a 3000' lighted runway with a day and night
instrument approach. For more information, visit
http://www.hydefield.com/  

Zachair filed a Chapter 11 petition (Bankr. D. Md. Case No.
20-10691) on Jan. 17, 2020. In the petition signed by Zachair
President Nabil J. Asterbadi, the Debtor was estimated to have $10
million to $50 million in assets and $1 million to $10 million in
liabilities.

Judge Thomas J. Catliota oversees the case. 

Whiteford Taylor & Preston, LLP, is the Debtor's legal
counsel.  CC Services Corporation and Mendelson & Mendelson,
CPAs, P.C., are the Debtor's tax accountants.


[*] Ryan Gross Joins Getzler Henrich & Associates as Director
-------------------------------------------------------------
Getzler Henrich & Associates on July 1 announced the addition of
Ryan Gross as Director. Ryan Gross will be based in Detroit,
Michigan and brings 10 years of experience in finance and
restructuring to Getzler Henrich. He specializes in providing
turnaround and restructuring support services to distressed and
underperforming companies and municipalities, as well as advising
boards, management, and creditors.

"We are pleased to welcome Ryan Gross to Getzler Henrich," shared
Joel Getzler, co-chair at Getzler Henrich & Associates. "Ryan
brings significant experience to the firm, and we look forward to
working with him as we continue to execute on our strategic growth
plans."

"Ryan is a tremendous addition to our team in Detroit," added Kevin
A. Krakora, managing director and automotive practice leader at
Getzler Henrich & Associates. "He will be a valuable member of our
team as we expand our presence in Detroit and increase our focus on
the automotive industry."

Mr. Gross has served as interim CFO, Controller, Treasurer, and
Advisor for clients in the automotive, manufacturing, retail, and
financial services industries, and has provided restructuring and
turnaround services in various capacities for clients in these
industries, as well as the pharmaceutical, transportation,
financial services industries, and government units. His bankruptcy
experience includes serving debtors, secured lenders, and unsecured
creditor committees.

Mr. Gross has an MBA from John Carroll University and is a
Certified Public Accountant. He is a member of the Michigan
Association of Certified Public Accountants, American Institute of
Certified Public Accountants, Turnaround Management Association
(NextGen Board Member and President), American Bankruptcy
Institute, Association of Insolvent Restructuring Advisors,
Association for Corporate Growth, and the Commercial Finance
Association.

                About Getzler Henrich & Associates

Founded in 1968, Getzler Henrich & Associates is one of the oldest
and most respected names in middle-market corporate restructuring.
Getzler Henrich & Associates effectively navigate the challenges
confronting underperforming, stressed and distressed businesses,
and/or their equity investors and creditors. As a pioneer in the
turnaround and restructuring space, they are tuned in to the
objectives and sensitivities of all parties and help companies
identify and work toward the best solutions.

Getzler Henrich provides a full array of turnaround, workout,
crisis and interim management, corporate restructuring, bankruptcy,
financial advisory, and distressed M&A services.



                            *********

Monday's edition of the TCR delivers a list of indicative prices
for bond issues that reportedly trade well below par.  Prices are
obtained by TCR editors from a variety of outside sources during
the prior week we think are reliable.  Those sources may not,
however, be complete or accurate.  The Monday Bond Pricing table
is compiled on the Friday prior to publication.  Prices reported
are not intended to reflect actual trades.  Prices for actual
trades are probably different.  Our objective is to share
information, not make markets in publicly traded securities.
Nothing in the TCR constitutes an offer or solicitation to buy or
sell any security of any kind.  It is likely that some entity
affiliated with a TCR editor holds some position in the issuers
public debt and equity securities about which we report.

Each Tuesday edition of the TCR contains a list of companies with
insolvent balance sheets whose shares trade higher than $3 per
share in public markets.  At first glance, this list may look like
the definitive compilation of stocks that are ideal to sell short.
Don't be fooled.  Assets, for example, reported at historical cost
net of depreciation may understate the true value of a firm's
assets.  A company may establish reserves on its balance sheet for
liabilities that may never materialize.  The prices at which
equity securities trade in public market are determined by more
than a balance sheet solvency test.

On Thursdays, the TCR delivers a list of recently filed
Chapter 11 cases involving less than $1,000,000 in assets and
liabilities delivered to nation's bankruptcy courts.  The list
includes links to freely downloadable images of these small-dollar
petitions in Acrobat PDF format.

Each Friday's edition of the TCR includes a review about a book of
interest to troubled company professionals.  All titles are
available at your local bookstore or through Amazon.com.  Go to
http://www.bankrupt.com/books/to order any title today.

Monthly Operating Reports are summarized in every Saturday edition
of the TCR.

The Sunday TCR delivers securitization rating news from the week
then-ending.

TCR subscribers have free access to our on-line news archive.
Point your Web browser to http://TCRresources.bankrupt.com/and use
the e-mail address to which your TCR is delivered to login.

                            *********

S U B S C R I P T I O N   I N F O R M A T I O N

Troubled Company Reporter is a daily newsletter co-published
by Bankruptcy Creditors Service, Inc., Fairless Hills,
Pennsylvania, USA, and Beard Group, Inc., Philadelphia, Pa., USA.
Randy Antoni, Jhonas Dampog, Marites Claro, Joy Agravante,
Rousel Elaine Tumanda, Joel Anthony G. Lopez, Psyche A. Castillon,
Ivy B. Magdadaro, Carlo Fernandez, Christopher G. Patalinghug, and
Peter A. Chapman, Editors.

Copyright 2022.  All rights reserved.  ISSN: 1520-9474.

This material is copyrighted and any commercial use, resale or
publication in any form (including e-mail forwarding, electronic
re-mailing and photocopying) is strictly prohibited without prior
written permission of the publishers.  Information contained
herein is obtained from sources believed to be reliable, but is
not guaranteed.

The TCR subscription rate is $975 for 6 months delivered via
e-mail.  Additional e-mail subscriptions for members of the same
firm for the term of the initial subscription or balance thereof
are $25 each.  For subscription information, contact Peter A.
Chapman at 215-945-7000.

                   *** End of Transmission ***