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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

              Tuesday, December 20, 2022, Vol. 26, No. 353

                            Headlines

6229 NE 2ND AVENUE: Kevter Wants Equity From Sales in Escrow
6229 NE 2ND: Benworth Wary That Sale Proceeds May Be Insufficient
7590 LA JOLLA: WF's Motion for Reconsideration Denied
8TH AVENUE FOOD: $525M Bank Debt Trades at 16% Discount
A CAB SERIES: Files Emergency Bid to Use Cash Collateral

ACCELERATED HEALTH: $875M Bank Debt Trades at 17% Discount
ACCESS METALS: Unsecureds to Get 10 Cents on Dollar in Plan
ALL YEAR HOLDINGS: General Unsecured Claims Unimpaired in Plan
ARETE REHABILITATION: U.S. Trustee Appoints Maureen Watkins as PCO
AVAYA HOLDINGS: S&P Downgrades ICR to 'CC' on Debt Restructuring

AYRO INC: Two Proposals Approved at Annual Meeting
BAYOU CYPRESS: Unsecureds to Split $6K in Subchapter V Plan
BLUE STAR: All Four Proposals Passed at Annual Meeting
BMF INC: Summary Judgment in Favor of MMG PRCI Granted
BRAZOS PERMIAN: S&P Upgrades ICR to 'B+', Outlook Stable

BURLEY FOODS: Court OKs Interim Cash Collateral Access
C S I ROOF: Walter Dahl Named Subchapter V Trustee
CALICOMP CORP: Court OKs Deal on Cash Collateral Access
CAMBER ENERGY: To Effect 1-for-50 Reverse Stock Split
CAPITOL PRESORT: Wins Cash Collateral Access Thru Dec 28

CLEANSPARK INC: Amends Deal to Create ATM Equity Program
CLEARPOINT NEURO: Amends ByLaws to Enhance Disclosure Requirements
CLOVIS ONCOLOGY: DIP Loan from GLAS USA Wins Interim OK
CLOVIS ONCOLOGY: Paul Weiss, Cozen Represent Bondholders Committee
CM RESORT: Suzann Ruff Notes Plan Funding Already Withdrawn

CORELOGIC INC: S&P Alters Outlook to Negative, Affirms 'B-' ICR
CORNERSTONE CHEMICAL: S&P Alters Outlook to Stable, Affirms B- ICR
CROWN COMMERCIAL: Wins Cash Collateral Access Thru Jan 2023
CUSTOM ALLOY: Court OKs Cash Collateral Access, DIP Loan
DAR HOME: Court OKs Interim Use of Cash Collateral Thru Jan 2023

DCIJ BEE HIVE: U.S. Trustee Cites Deficiencies in Plan
DIFFUSION PHARMACEUTICALS: Agrees With LifeSci on Board Composition
DODGE DATA: $455M Bank Debt Trades at 16% Discount
DURA-METRICS INC: David Sousa Named Subchapter V Trustee
E. LYNN SCHOENMANN: Defendants Entitled to Summary Judgment

E.L. SERVICES: Wins Interim Cash Collateral Access Thru March 2023
EL MONTE NATURE: Fine-Tunes Plan Ahead of Jan. 23, 2023 Hearing
ELITE HOME: Unsecured Creditors Back 7% to 14% Plan
EMPIRE SPORTS: Unsecureds Will Get 23% of Claims in 5 Years
FAIRMONT ORTHOPEDICS: Wins Cash Collateral Access Thru Jan 2023

FRANKIE'S COMICS: Files Emergency Bid to Use Cash Collateral
FTX TRADING: U.S. Trustee Appoints Creditors' Committee
GALAXY NEXT: Issues 23.5 Million Common Shares
GAME COURT: Wins Cash Collateral Access Thru Jan 2023
GAUCHO GROUP: Amends LVH Deal to Extend Date to Execute Lease

GBG RANCH: Mrs. Hunt Entitled to Receive Money Judgment
GLOBAL CORD: Liquidators Petition for U.S. Recognition Denied
GREENWORKS SERVICE: Court OKs Interim Cash Collateral Access
HEIRBNB LLC: Files Emergency Bid to Use Cash Collateral
HENRRY DELIVERY: Seeks Cash Collateral Access

IDEAL CARE: Contribution & Continued Operations to Fund Plan
INFINITE SYNERGY: Seeks to Use $450 in Cash Collateral
INSTANT BRANDS: S&P Downgrades ICR to 'CCC+', Outlook Negative
ISCM HOLDINGS: Wins Cash Collateral Access Thru Jan 2023
JAM MEDIA: Seeks Access to Newtek's Cash Collateral

JNS LLC: Continued Operations to Fund Plan Payments
K&L EXCAVATING: Seeks Cash Collateral Access Thru Jan 2023
KTS SOLUTIONS: Wins Cash Collateral Access Thru Dec 23
LAS UVAS VALLEY: Trustee's Bid to Disqualify Askew & White Denied
LEADING LIFE: U.S. Trustee Appoints Cori Loomis as PCO

LOVES FURNITURE: Trustee's Bid to Dismiss Countercomplaint Denied
MARINE WHOLESALE: Wins Cash Collateral Access Thru March 17
MATTRESS FIRM: $1.25B Bank Debt Trades at 15% Discount
MCO GENERAL: Court OKs Access to PS Funding's Cash Collateral
MED PARENTCO: $211M Bank Debt Trades at 15% Discount

MESO DELRAY: Fine-Tunes Plan; March 8, 2023 Confirmation Hearing
MIDOR ELECTRICITY: EUR27M Bank Debt Trades at 16% Discount
MIRACLE CENTER: Seeks Cash Collateral Access Thru March 2023
MKS REAL ESTATE: Court OKs Interim Cash Collateral Access
NEKTAR THERAPEUTICS: Amends ByLaws to Conform With SEC Rule Changes

NETSMART LLC: S&P Alters Outlook to Stable, Affirms 'B-' ICR
NEW YORK INN: Unsecureds Will Get 10% of Claims over 60 Months
OASIS WATER: $17M Bank Debt Trades at 16% Discount
OASIS WATER: $19M Bank Debt Trades at 16% Discount
OREGON RESEARCH: Has Deal on Cash Collateral Access

ORION HEALTHCORP: K&F Must Produce the Challenged Documents
PACE DIVERSIFIED: Court Rules on Priority of Contested Interests
PARAMOUNT AIR: Files Emergency Bid to Use Cash Collateral
PATHWAY VET: $1.27B Bank Debt Trades at 15% Discount
PAYROLL MANAGEMENT: Bid for Enlargement of Time Denied

PEARL RESOURCES: Transcon's Bid for Abstention/Remand Denied
PENNSYLVANIA ECONOMIC: S&P Lowers 2013A Revenue Bond Rating to 'B'
PHUNWARE INC: Inks Confidential Transition Agreement With CEO
PLUS THERAPEUTICS: Settles Contractual Dispute Suit With Lorem
PREMIER GRILLING: Court OKs Interim Cash Collateral Access

PUG LLC: $1.7B Bank Debt Trades at 17% Discount
PUG LLC: $327M Bank Debt Trades at 16% Discount
RISING TIDE: S&P Downgrades ICR to 'CCC' on Weak Liquidity
S&B REALTY: January 2023 Public Auction for Supor Properties Set
SAMN LLC: Court OKs Cash Collateral Access Thru May 2023

SEAHORSE RESTAURANTS: Creditors to Get Proceeds From Liquidation
SHILO INN PORTLAND: U.S. Trustee Unable to Appoint Committee
SKAR CONSTRUCTION: U.S. Trustee Unable to Appoint Committee
SOUTH AMERICAN BEEF: Court OKs Interim Cash Collateral Access
SPI ENERGY: All Five Proposals Approved at Annual Meeting

SUMMER AVE: Subchapter V Trustee Notes Plan Not Consensual
SYMPLR SOFTWARE: $1.26B Bank Debt Trades at 16% Discount
TECHNICAL COMMUNICATIONS: Posts $2.3M Net Loss in FY Ended Sept. 24
TELESAT CANADA: S&P Downgrades ICR to 'CCC+', Outlook Negative
TKC HOLDINGS: $525M Bank Debt Trades at 16% Discount

TOP LINE GRANITE: Court OKs Cash Collateral Access Thru Jan 19
TPC GROUP: S&P Upgrades ICR to 'B-' on Emergence From Chapter 11
TRAYLOR CHATEAU: Cash Collateral Access Denied
TROIKA MEDIA: Blue Torch Extends Limited Waiver Until Dec. 23
TRU GRIT: Files Emergency Bid to Use Cash Collateral

UNITED PF HOLDINGS: $525M Bank Debt Trades at 18% Discount
USA ROOFING: Files Emergency Bid to Use Cash Collateral
VENUE CHURCH: Wins Cash Collateral Access Thru Feb 2023
WEST WINDOR: Court OKs Interim Cash Collateral Access
WESTERN GLOBAL: S&P Downgrades ICR to 'B-', Outlook Negative

WINC INC: Wins Court OK of 1st Day Motions, Gets Delisting Notice
YS GARMENTS: $330M Bank Debt Trades at 18% Discount
[*] Austin Retail Strip Center, 13 Office Buildings Up for Auction
[^] Large Companies with Insolvent Balance Sheet

                            *********

6229 NE 2ND AVENUE: Kevter Wants Equity From Sales in Escrow
------------------------------------------------------------
Interested Party, Kevter, Inc., filed a limited objection to
Debtor's Proposed Fourth Amended Plan of 6200 Ne 2nd Avenue, LLC.

Kevter is a judgment creditor in various amounts against, among
others, Mallory Kauderer, individually, and an entity controlled by
him named Regents Park Equity, LLC ("RPE"). The judgment awards
Kevter $3.229 million in damages recoverable from Kauderer and over
$3 million in damages against RPE in the consolidated action styled
Kevter, Inc. v. Kauderer, et al., pending in the Complex Business
Division of the Circuit Court of the Eleventh Judicial Circuit in
Miam-Dade County, Florida, Case Nos: 18-CA-007455 and 18-CA-007456
(the "Litigation").

Kevter comes before this Court not objecting to confirmation per se
because confirmation and the sale of the properties as contemplated
by Debtor's current Fourth Amended Plan  could lead to the receipt
of significant equity which is a significant source of Kevter's
prospective recovery on the Judgment. Instead, Kevter seeks an
order directing that the equity from the sales be held in escrow
until the issue of entitlement to the equity is resolved in the
Litigation by the Florida state court.

Attorneys for Kevter, Inc.

     Chad P. Pugatch, Esq.
     Jason E. Slatkin, Esq.
     LORIUM LAW
     101 N.E. Third Avenue, Suite 1800
     Fort Lauderdale, FL 33301
     Telephone: (954) 462-8000
     Facsimile: (954) 462-4300
     E-mail: jslatkin@loriumlaw.com

                                              About 6229 NE 2nd
Avenue LLC

6229 NE 2nd Avenue LLC sought protection under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. S.D. Fla. Case No. 22-14331) on May
31, 2022.

In the petition signed by Mallory Kauderer, as manager, the Debtor
estimated assets between $1 million and $10 million. The petition
states funds will be available to unsecured creditors.

The case is assigned to Honorable Bankruptcy Judge Robert A Mark.

Steven Beiley, Esq., of AARONSON SCHANTZ BEILY P.A., is the
Debtor's counsel.


6229 NE 2ND: Benworth Wary That Sale Proceeds May Be Insufficient
-----------------------------------------------------------------
Benworth Capital Partners, LLC, on behalf of various creditors in
the 6229 NE 2nd Avenue, LLC and the 5823 NE 2nd Avenue, LLC filed
an objection to 6200 NE 2nd Avenue, LLC's Combined Plan of
Liquidation (Fourth Amended Plan) and Disclosure Statement and to
confirmation of said plan.

Benworth points out that while it is hopeful that the auction sale
of the Debtors' property interests will generate sufficient
proceeds to pay all secured claims in full, Benworth files this
objection to confirmation of the Debtors' fourth amended plan, to
protect their rights in the event the auction sale fails to
generate sufficient proceeds to pay all claims in full as projected
by the Debtors, and to clarify or disclose information necessary
for an effective Order of Confirmation in the event the Plan is to
be confirmed.

Attorney for Benworth Capital Partners, LLC:

     D. Jean Ryan, Esq.
     RYAN LAW FIRM, P.A.
     3433 Lithia Pinecrest Road, Suite 247
     Valrico, FL 33596
     Telephone: (305) 785-4209
     E-mail: jyan@ryanlawpa.com

                    About 6229 NE 2nd Avenue LLC

6229 NE 2nd Avenue LLC sought protection under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. S.D. Fla. Case No. 22-14331) on May
31, 2022.

In the petition signed by Mallory Kauderer, as manager, the Debtor
estimated assets between $1 million and $10 million. The petition
states funds will be available to unsecured creditors.

The case is assigned to Honorable Bankruptcy Judge Robert A Mark.

Steven Beiley, Esq., of AARONSON SCHANTZ BEILY P.A., is the
Debtor's counsel.


7590 LA JOLLA: WF's Motion for Reconsideration Denied
-----------------------------------------------------
Bankruptcy Judge Victoria S. Kaufman for the Central District of
California denies the motion for reconsideration filed by Western
Foundations & Shoring, Inc.

On October 18, 2021, the Debtor 7590 La Jolla, LLC filed a
voluntary chapter 7 petition. Diane C. Weil was appointed as the
chapter 7 trustee. On July 7, 2022, Western Foundations & Shoring,
Inc. ("WF") filed proof of claim no. 4 against the estate,
asserting a secured claim in the amount of $115,104 (December
Mechanic's Lien) and an unsecured claim in the amount of $66,900
(attorney's fees and interest).

On July 28, 2022, the Trustee filed an objection to WF's proof of
claim. According to the Trustee, WF's December Mechanic's Lien was
not enforceable against the Debtor because the proof of service
declarations on the Preliminary Notices did not include
documentation required under California Civil Code. WF contended
that it properly served the Preliminary Notices.

The Court sustained the Objection in part, on the grounds that with
respect to the Preliminary Notices, WF had not produced the
required documentation under California Civil Code, i.e.: (1)
documentation provided by the United States Postal Service; (2)
documentation provided by an express service carrier showing that
payment was made to send the Preliminary Notices using an overnight
delivery service; (3) a return receipt, delivery confirmation,
signature confirmation, tracking record, or other proof of delivery
or attempted delivery provided by the USPS, or a photocopy of the
record of delivery and receipt maintained by the USPS, showing the
date of delivery and to whom delivered, or in the event of
non-delivery, by the returned envelope itself; or (4) a tracking
record or other documentation provided by an express service
carrier showing delivery or attempted delivery of the Preliminary
Notices.

As such, the Court held that WF did not prove it strictly complied
with the preliminary notice requirement necessary to perfect and
enforce the December Mechanic's Lien.

Now, WF requests that the Court reconsider the Order and establish
that WF has a secured interest in the Property. Reconsideration is
only appropriate if the Court (1) is presented with newly
discovered evidence, which by due diligence could not have been
discovered in time to move for a new trial under Fed. R. Civ. P.
59(b), (2) committed clear error or the initial decision was
manifestly unjust or (3) if there is an intervening change in
controlling law.

In the Opposition, the Trustee contends that WF has not
demonstrated there is any newly discovered evidence. According to
the Trustee, WF's alleged new evidence has been in WF's possession,
custody or control since prior to the commencement of the Debtor's
bankruptcy case. The Trustee states that this shows WF did not use
due diligence to discover the alleged new evidence prior to the
hearing on the Objection.

WF does not allege that mistake, inadvertence, surprise or
excusable neglect occurred. WF does not allege that the Order was a
result of "fraud . . . misrepresentation, or misconduct by an
opposing party" under Rule 60(b)(3). Rule 60(b)(4) and Rule
60(b)(5) are inapplicable to the facts of this case; there is
neither a void judgment nor a judgment that has been satisfied,
released, discharged, reversed, vacated or deemed inequitable.

As a result, the Court rules that only subsections of Rule 60(b)
that may be applicable are Rule 60(b)(2), under which relief may be
granted if newly discovered evidence exists; and Rule 60(b)(6),
under which relief may be granted if there are other grounds
justifying relief from the Order.

Here, WF has not shown that the Certified Mail Receipts, the Debtor
Service Tracking Record or the Contained Service Tracking Record is
"newly discovered" within the meaning of Rule 60(b)(2). WF has not
shown that it exercised due diligence with respect to discovering
the Evidence. WF has not shown that it could not have discovered
the Evidence with reasonable diligence, prior to or at the hearing
on the Objection. WF admits that it did not run a search for the
certified mail tracking records until twenty days after the
hearing. Moreover, that WF filed the Motion and presented the
Evidence less than one month after the hearing illustrates that a
diligent search could have been conducted sufficiently in advance
to be presented prior to the hearing.

The Trustee further contends that WF has not demonstrated any
extraordinary circumstances that would warrant granting the Motion.
According to the Trustee, WF has not shown there was external,
extraordinary circumstances that prevented it from submitting the
alleged new evidence with its Proof of Claim or its Response.

WF has not shown any extraordinary circumstances beyond its control
which prevented it from producing the Evidence in the Proof of
Claim, the Response or prior to or at the hearing on the Objection.
WF has not demonstrated circumstances beyond its control that
prevented it from requesting additional time to produce the
Evidence. Finally, WF has not shown that it was faultless in its
delay of providing the Evidence only after the Court sustained the
Objection.

The Court concludes that the Motion does not present any new or
compelling information to warrant reconsideration of the Order, nor
does the Motion provide any other adequate basis for the Court to
reconsider the Order. Instead, the Motion improperly seeks to
revisit the merits of the Objection. The Court warns that parties
may not use motions for reconsideration as a vehicle to rehash old
arguments or raise new arguments that could have been raised in the
party's original papers.

A full-text copy of the Memorandum of Decision dated Dec. 5, 2022,
is available at https://tinyurl.com/frwx42tf from Leagle.com.

                       About 7590 La Jolla LLC

7590 La Jolla, LLC filed a voluntary chapter 7 petition (Bankr.
C.D. Cal. Case No. 21-11709) on Oct. 18, 2021. Diane C. Weil was
appointed as the Chapter 7 Trustee. The Debtor is the owner of real
property located at 7570 - 7590 La Jolla Boulevard, La Jolla, CA
92037 (the "Property").



8TH AVENUE FOOD: $525M Bank Debt Trades at 16% Discount
-------------------------------------------------------
Participations in a syndicated loan under which 8th Avenue Food &
Provisions Inc is a borrower were trading in the secondary market
around 84.2 cents-on-the-dollar during the week ended Friday,
December 16, 2022, according to Bloomberg's Evaluated Pricing
service data.

The $525.0 million facility is a Term loan.  It is scheduled to
mature on October 1, 2025.  About $505.3 million of the loan is
withdrawn and outstanding.

8th Avenue Food & Provisions, Inc. provides food catering services.
The Company supplies organic and conventional peanut and other nut
butters, baking nuts, raisins, other dried fruit, and trail mixes
to leading grocery retailers, top food service distributors, and
industrial bakeries.



A CAB SERIES: Files Emergency Bid to Use Cash Collateral
--------------------------------------------------------
A Cab, Series L.L.C., f/k/a A Cab, LLC asks the U.S. Bankruptcy
Court for the District of Nevada for authority to use cash
collateral on an interim basis in accordance with the budget, with
a 10% variance and provide related relief.

The Debtor requires the use of cash collateral to allow for the
continued operation, preservation and maintenance of its business
pending a final hearing.

The Debtor has only one secured creditor. On May 30, 2020, the
Debtor obtained an Economic Injury Disaster Loan from the U.S.
Small Business Administration in the original principal amount of
$150,000. The SBA Loan was evidenced by a Loan Authorization
Agreement and Note, which required the Debtor to pay $731 monthly
beginning in June 2021, and continuing each and every month
thereafter until paid in full 30 years later. Pursuant to a
Security Agreement, the Debtor pledged a security interest in
substantially all of its personal property as collateral to secure
repayment of the SBA Loan, and the SBA thereafter perfected its
security interest in certain of its collateral by filing a UCC-1
financing statement with the Nevada Secretary of State on June 12,
2022. The Debtor has been regularly paying the SBA Loan on a
monthly basis pre-petition, and remains current on the obligation.


The Debtor also has substantial tax debts owing to the Internal
Revenue Service. Specifically, for tax year 2016, the Debtor owes
the IRS the sum of $282,245, which the Debtor has been attempting
to make payments on pre-petition over time, but this substantial
balance remains. Given the age of this tax debt from 2016, the
Debtor believes that it is not a priority claim pursuant to section
507(a)(8) of the Bankruptcy Code. The Debtor also has an estimated
tax obligation for tax year 2022 of roughly $300,000, which
presumably is a priority tax debt given how recent the obligation
arose.

Since 2012, the Debtor has also been a party to a class action
litigation pending in the Eighth Judicial District Court, Clark
County, Nevada, styled as Murray, et al. v. A Cab, Series L.L.C.,
Case No. A-12-669926-C. This litigation involved claims by former
taxi drivers for alleged violation of the Nevada Minimum Wage Act
under the Constitution of the State of Nevada.

On November 17, 2022, the Nevada State Court on remand entered
several orders, which directed the Clerk to enter judgment in favor
of 890 individual class members in the amount of $685,887 as of
August 21, 2018, together with post-petition interest accruing
thereon. The foregoing order involves alleged wages owing for the
period of October 8, 2010 through December 31, 2015, and thus given
their timing of those claims, they are well outside the 180-day
lookback period for priority treatment pursuant to section
507(a)(4) of the Bankruptcy Code, and thus they are, at best,
general unsecured claims.

The Debtor intends to take an appeal from the Nevada State Court's
decisions, and has retained appellate counsel for that purpose,
which appeal it intends on prosecuting fully and notwithstanding
the Chapter 11 Case. Regardless, the foregoing litigation and
related litigations have been very expensive and time consuming for
the Debtor to prosecute and defend, and in fact, they have
generated numerous appeals and/or writs of mandamus to the Nevada
Supreme Court over the years.

Similar wage and hour litigation commenced by the same class action
plaintiffs' counsel as in the case at hand also resulted in a
bankruptcy filing in 2020 by another unrelated cab company in Las
Vegas.

The Debtor proposes to make a monthly adequate protection payment
to the SBA in the amount of $731.

A copy of the motion is available at https://bit.ly/3Pyz7BL from
PacerMonitor.com.

            About A Cab, Series L.L.C.

A Cab, Series L.L.C. operates a taxi service business. The Debtor
sought protection under Chapter 11 of the U.S. Bankruptcy Code
(Bankr. D. Nev. Case No. 22-14361) on December 12, 2022. In the
petition signed by Creighton J. Nady, manager, the Debtor disclosed
up to $10 million in both assets and liabilities.

Judge Natalie M. Cox oversees the case.

Matthew C. Zirzow, Esq., at Larson & Zirzow, LLC, is the Debtor's
legal counsel.



ACCELERATED HEALTH: $875M Bank Debt Trades at 17% Discount
----------------------------------------------------------
Participations in a syndicated loan under which Accelerated Health
Systems LLC is a borrower were trading in the secondary market
around 83.3 cents-on-the-dollar during the week ended Friday,
December 16, 2022, according to Bloomberg's Evaluated Pricing
service data.

The $875.0 million facility is a Term loan.  It is scheduled to
mature on February 15, 2029.  The amount is fully drawn and
outstanding.

Accelerated Health Systems, LLC provides healthcare services. The
Company offers athletic training, physical therapy, occupational
therapy, and fitness services to affiliations including high
schools, colleges, and many professional sports teams.



ACCESS METALS: Unsecureds to Get 10 Cents on Dollar in Plan
-----------------------------------------------------------
Access Metals Trading, Inc. filed with the U.S. Bankruptcy Court
for the Northern District of California a Plan of Reorganization
for Small Business dated December 12, 2022.

The Debtor is a corporation. Since 2004 the Debtor has been in the
scrap metal business.

Prior to filing the bankruptcy, the Debtor had entered into
agreements wherein Access Metals spent its funds to purchase scrap
metals but wasn't then paid for the scrap metals as agreed. This
caused significant hardship to the Debtor's business. Several of
Debtor's creditors filed lawsuits. The inability to continue to
fund the lawsuits while trying to remain in business lead to the
Debtor's decision to file for bankruptcy relief.

The Plan Proponent's financial projections show that the Debtor
will have projected disposable income of $180,000.00 or $3,000.00
per month. The final Plan payment is expected to be paid within 60
months of the Effective Date.

Non-priority unsecured creditors holding allowed claims will
receive distributions, which the proponent of this Plan has valued
at approximately 10 cents on the dollar. This Plan also provides
for the payment of administrative and priority claims.

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 the Secured claim of Umpqua Bank. Monthly
payments of $2,000.00 per month and as agreed with Creditor in
accordance with the terms of the Stipulation with Umpqua Bank.

Class 3 consists of Non-priority unsecured creditors. These
claimants shall receive a pro-rata share of a fund of $300,000.00
($260,000 if the Plan is non-consensual. The delta representing
projected Subchapter V Trustee Fees). Payable in payments of
$5,000.00 per month commencing on the fifteenth day of the month
after the Effective Date. Claims of Class 3 are scheduled in the
total amount of $4,141,218.30 ($1,487,548.00 is claim of Insider
Scott Ehrlich).

Class 4 consists of Equity security holders of the Debtor. Equity
holders will retain their interest in the Debtor. Insider Scott
Ehrlich will subordinate his unsecured claim to the Debtor's other
general unsecured creditors.

The Debtor will continue to conduct business as a scrap metal
reseller. The many years of operations, its' experience in the
scrap metal business and contacts of the Debtor will enable it to
continue to operate and generate income. The Plan will also be
funded by funds on hand on the effective date of the Plan and
receivables in excess of $150,000.00.

A full-text copy of the Plan of Reorganization dated December 12,
2022, is available at https://bit.ly/3HHCN2a from PacerMonitor.com
at no charge.

Attorney for the Plan Proponent:

     Gina Klump, Esq.
     Law Office of Gina R. Klump
     30 5th Street, Suite 200
     Petaluma, CA 94952
     Tel: (707) 778-0111
     Fax: (707) 778-1086
     Email: klumplaw@gmail.com

                    About Access Metals Trading

Access Metals Trading, Inc., a company in San Ramon, Calif, filed
its voluntary petition for Chapter 11 protection (Bankr. N.D.
Calif. Case No. 22-40887) on July 31, 2022, with $1,465,176 in
assets and $2,364,759 in liabilities. Scott Ehrlich, president of
Access Metals Trading, signed the petition.

Judge William J. Lafferty oversees the case.

The Law Office of Gina R. Klump serves as the Debtor's legal
counsel.


ALL YEAR HOLDINGS: General Unsecured Claims Unimpaired in Plan
--------------------------------------------------------------
All Year Holdings Limited submitted a Third Amended Chapter 11 Plan
of Reorganization.

Under the Plan, Class 3 General Unsecured Claims shall not include
any Noteholder Claims or any Claims of the Notes Trustee arising
under or relating to the Notes or the Deeds of Trust. On and after
the Effective Date, the Reorganized Debtor shall continue to
satisfy, dispute, pursue, or otherwise reconcile each General
Unsecured Claim in the ordinary course of business. Class 3 is
unimpaired.

Class 4 Remaining Unsecured Claims will receive (i) on the
Effective Date, from the Disbursing Agent (on behalf of the
Debtor), its Pro Rata Share of the Class 4 ED Distribution and (ii)
on such other date(s) as determined from time to time by the Plan
Administrator, from Wind-Down Co, the amounts recovered, if any,
from the Excluded Assets (including, but without limitation, from
the prosecution of Avoidance Actions and other Causes of Action)
and any remaining Wind Down Cash Funding. The right to the
foregoing distributions shall be nontransferable except by will,
intestate succession, or operation of law. Class 4 is impaired.

The administration of Wind-Down Co. will be as follows:

   (a) On the Effective Date, the Excluded Assets and the Wind Down
Cash Funding shall be transferred to Wind-Down Co. The Sponsor
and/or the Reorganized Debtor shall not bear any cost and expense
and/or liability related to the administration of Wind-Down Co,
including costs owed to the Plan Administrator and under Section
(f) below.

   (b) On the Effective Date, the Notes Trustee shall appoint the
Plan Administrator for the purpose of conducting the Wind Down of
Wind-Down Co on terms and conditions set forth in the Plan
Administration Agreement. The retention of the Plan Administrator
shall be pursuant to an agreement approved by the Notes Trustee and
filed as part of the Plan Supplement. Upon the conclusion of the
Wind Down in accordance with Section 5.1(d) hereof, Wind-Down Co
shall be dissolved by the Plan Administrator. The Plan
Administrator shall act for Wind-Down Co in the same capacity and
shall have the same rights and powers as are applicable to a
manager, managing member, board of managers, board of directors or
equivalent governing body, as applicable, and to officers, subject
to the provisions hereof (and all certificates of formation and
limited liability company agreements and certificates of
incorporation or by-laws, or equivalent governing documents and all
other related documents (including membership agreements,
stockholders agreements, or similar instruments), as applicable,
are deemed amended pursuant to the Plan to permit and authorize the
same) and the Plan Administrator will be a representative of
Wind-Down Co for purposes of section 1123(b)(3) of the Bankruptcy
Code. From and after the Effective Date, the Plan Administrator
shall be the sole representative of and shall act for Wind-Down Co
with the authority set forth in this Section 5.3 and the Plan
Administration Agreement. The Plan Administrator shall be
compensated and reimbursed for reasonable costs and expenses as set
forth in the Plan Administration Agreement included in the Plan
Supplement.

   (c) The Plan Administrator shall have the authority and right on
behalf of Wind-Down Co, subject to the express terms of the Plan
Administration Agreement but without the need for Bankruptcy Court
approval (unless otherwise indicated), to carry out and implement
all provisions of the Plan, including, without limitation, to: (i)
implement the Wind Down as expeditiously as reasonably possible and
administer the liquidation, dissolution, sale and/or abandonment or
similar action of the Excluded Assets after the Effective Date in
accordance with the Wind Down Budget; (ii) except to the extent
Claims have been previously Allowed or are Unimpaired, control and
effectuate the Claims reconciliation process; (iii) make
distributions to holders of Allowed Claims in accordance with the
Plan; (iv) retain and compensate professionals to assist in
performing its duties under the Plan; (v) complete and file, as
necessary, all final or otherwise required federal, state, and
local tax returns and other tax reports for Wind-Down Co; (vi)
represent the interests of Wind-Down Co before any taxing authority
in all matters including, without limitations, any action, suit,
proceeding, appeal or audit; and (vii) appoint and compensate an
agent to effectuate distributions under the Plan with the consent
of the Notes Trustee; and (viii) perform other duties and functions
that are consistent with the implementation of the Plan or required
by the Bankruptcy Code.

   (d) The Plan Supplement shall include the Wind Down Budget and,
on the Effective Date, the Plan Administrator shall retain within
Wind-Down Co funds sufficient to make the payments contemplated in
the Wind Down Budget.

   (e) Wind-Down Co shall indemnify and hold harmless the Plan
Administrator solely in its capacity as such and, where the
Disbursing Agent is the Plan Administrator or an entity designated
by the Plan Administrator, the Disbursing Agent solely in its
capacity as such for any losses incurred in such capacity, except
to the extent such losses were the result of the Plan
Administrator's or Disbursing Agent's (as the case may be) gross
negligence, willful misconduct, or criminal conduct.

   (f) The Plan Administrator shall effectuate the Wind Down in
accordance with the Wind Down Budget. The Plan Administrator shall
pay any and all reasonable and documented costs and expenses
incurred in connection with the Wind Down, including the reasonable
fees and expenses of its professionals and the reasonable fees and
expenses of the Debtor's professionals incurred for services
rendered to the Debtor and the Estate following the Effective Date,
without further order of the Bankruptcy Court, provided that such
amounts are consistent with the Wind Down Budget.

   (g) Subject to any necessary approvals in the BVI Proceeding,
all matters provided for herein involving the corporate structure
of the Debtor, the Reorganized Debtor, or Wind-Down Co, to the
extent applicable, or any corporate or related action required by
the Debtor, the Reorganized Debtor, or Wind-Down Co, in connection
herewith shall be deemed to have occurred and shall be in effect,
without any requirement of further action by the JPLs, the
Authorized Managers, or the stockholders, members, or directors or
managers of the Debtor, the Reorganized Debtor, or Wind-Down Co,
and with like effect as though such action had been taken
unanimously by the stockholders, members, directors, managers, or
officers, as applicable, of the Debtor, the Reorganized Debtor, or
Wind-Down Co. The Plan Administrator shall be authorized to file on
behalf of Wind-Down Co, a certificate of dissolution and any and
all other corporate and company documents necessary to effectuate
the Wind Down without further action under applicable law,
regulation, order, or rule, including any action by the
stockholders, members, the board of directors, or board of
directors or similar governing body of Wind-Down Co.

Attorneys for the Debtor:

     Gary T. Holtzer, Esq.
     Matthew P. Goren, Esq.
     WEIL, GOTSHAL & MANGES LLP
     767 Fifth Avenue
     New York, NY 10153
     Telephone: (212) 310-8000
     Facsimile: (212) 310-8007

A copy of the Plan of Reorganization dated Dec. 9, 2022, is
available at https://bit.ly/3Hox7tN from PacerMonitor.com.

                  About All Year Holdings Limited

All Year Holdings Limited is a real estate development company
founded by American real estate developer Yoel Goldman. It operates
as a holding company, which, through its direct and indirect
subsidiaries, focuses on the development, construction,
acquisition, leasing and management of residential and commercial
income producing properties in Brooklyn, N.Y. The company's
portfolio includes 1,648 residential units and 69 commercial units
in Bushwick, Williamsburg, and Bedford-Stuyvesant.

All Year Holdings sought Chapter 11 bankruptcy protection (Bankr.
S.D.N.Y. Case No. 21-12051) on Dec. 14, 2021. At the time of the
filing, the Debtor listed $1 billion to $10 billion in assets and
liabilities. Judge Martin Glenn oversees the case.

Weil, Gotshal & Manges LLP, led by Matthew Paul Goren, Esq., is the
Debtor's bankruptcy counsel while Koffsky Schwalb, LLC and Bartov &
Co. serve as special counsels. Donlin Recano & Company, Inc. Is the
Debtor's administrative agent.

On Dec. 16, 2021, the Debtor filed an application under the laws of
the British Virgin Islands with the Eastern Caribbean Supreme Court
in the High Court of Justice, Commercial Division Virgin Islands
(the "BVI Court") seeking the appointment of Paul Pretlove and
Charlotte Caulfield of Kalo (BVI) Limited as joint provisional
liquidators under the applicable provisions of the BVI Insolvency
Act 2003 (the "BVI Proceeding"). The BVI Court entered an order
appointing the JPLs on December 20, 2021 (the "JPL Order").

In addition, on April 14, 2022, with the consent of the JPLs and
the approval of the BVI Court, the Debtor commenced a proceeding in
the District Court of Tel Aviv Yafo for recognition of the Chapter
11 Case as a foreign main proceeding under the applicable
provisions of Chapter I, Part C of the Insolvency and
Rehabilitation Law 5778-2018. The Israeli Court entered an order
recognizing the Chapter 11 Case on May 4, 2022.


ARETE REHABILITATION: U.S. Trustee Appoints Maureen Watkins as PCO
------------------------------------------------------------------
The U.S. Trustee for Region 1 appointed Maureen Watkins as patient
care ombudsman in the Chapter 11 case of Arete Rehabilitation,
Inc.

Ms. Watkins disclosed in a court filing that she is a
"disinterested person" within the meaning of Section 101(14) of the
Bankruptcy Code.

The ombudsman may be reached at:

     Maureen K. Watkins
     301 Robinson Hall
     360 Huntington Ave
     Northeastern University
     Boston, Massachusetts 02115
     Phone: 617-373-5994
     Email: m.watkins@northeastern.edu

                     About Arete Rehabilitation

Arete Rehabilitation, Inc. -- https://www.areterehab.com/ --
specializes in older adult care, Arete Rehab provides physical,
occupational, and speech therapy services in the northeast.

Arete Rehabilitation filed a petition for relief under Subchapter V
of Chapter 11 of the Bankruptcy Code (Bankr. D. Mass. Case No.
22-11661) on Nov. 15, 2022, with up to $1 million in assets and up
to $10 million in liabilities. James S. LaMontagne has been
appointed as Subchapter V trustee.

Judge Christopher J. Panos oversees the case.

The Debtor is represented by Joshua A. Burnett, Esq., at Amann
Burnett, PLLC.


AVAYA HOLDINGS: S&P Downgrades ICR to 'CC' on Debt Restructuring
----------------------------------------------------------------
S&P Global Ratings lowered its issuer credit rating on Avaya
Holdings Corp. to 'CC' from 'CCC-' and its issue-level rating on
its senior secured debt to 'CC' from 'CCC-', based on the existing
'3' recovery rating. S&P's issue-level and recovery rating on its
senior unsecured notes remain 'C' and '6', respectively.

The negative outlook reflects S&P's expectation that Avaya will
execute a debt restructuring that it deems tantamount to a default
or it will default on its debt obligations by filing for Chapter 11
bankruptcy protection.

Earlier this week, Avaya disclosed, in an 8-k SEC filing, that it
has been engaging with lenders around potential, out-of-court, and
under chapter 11 bankruptcy protection, debt restructurings.

S&P said, "We think Avaya, lacking alternative options to
strengthen its balance sheet, is very likely to pursue a debt
restructuring, which we consider tantamount to, or filing for,
bankruptcy protection. The rating actions incorporate our
assessment of Avaya's financial performance, which has
significantly deteriorated; its public disclosure of
debt-restructuring discussions with lenders; our belief of a likely
covenant breach within 13 days; and reports that it is nearing a
Chapter 11 filing. They also reflect our expectations that either a
distressed restructuring, which we would view as tantamount to a
default, or payment default can now be considered a near certainty
and could happen imminently.

"The negative outlook reflects our expectation that Avaya will
execute a debt restructuring that we deem tantamount to a default
or default on its debt obligations by filing for Chapter 11
bankruptcy protection.

"We expect to lower our long-term issuer credit rating on Avaya to
either 'SD' (selective default) or 'D' (default) and take the same
action on the issue-level ratings on both the company's secured
first-lien debt and unsecured convertible notes upon the completion
of a distressed debt restructuring or the filing for insolvency.'

ESG credit indicators: E-2, S-2, G-4

S&P said, "Governance factors remain a negative consideration in
our credit rating analysis of Avaya. This stems from adverse
governance-related developments, including its announcement that
its audit committee has commenced an internal investigation to
review the circumstances surrounding its financial results for the
quarter that ended June 30, 2022, a potential material weakness in
its internal controls, and undisclosed matters related to a
whistleblower letter. They also continue to consider its recent
operating challenges, including its revenue declines and weakening
free operating cash flow. We see these factors as key drivers
behind its need to pursue a potential debt restructuring."



AYRO INC: Two Proposals Approved at Annual Meeting
--------------------------------------------------
AYRO, Inc. held its 2022 annual meeting of stockholders at which
the stockholders:

  (1) elected Thomas M. Wittenschlaeger, Joshua Silverman, Wayne R.
Walker, George Devlin, Sebastian Giordano, Zvi Joseph, and Greg
Schiffman as directors to serve on the Board for a term of one year
or until their successors are elected and qualified; and

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

                            About AYRO

Texas-based AYRO, Inc., formerly known as DropCar, Inc. --
http://www.ayro.com-- engineers and manufactures purpose-built
electric vehicles to enable sustainable fleets.  AYRO's EVs are an
eco-friendly microdistribution alternative to gasoline vehicles.

Ayro reported a net loss of $33.08 million for the year ended Dec.
31, 2021, a net loss of $10.76 million for the year ended Dec. 31,
2020, a net loss of $8.66 million for the year ended Dec. 31, 2019,
and a net loss of $18.75 million for the year ended Dec. 31, 2018.
As of Sept. 30, 2022, the Company had $62.13 million in total
assets, $3.68 million in total liabilities, and $58.44 million in
total stockholders' equity.


BAYOU CYPRESS: Unsecureds to Split $6K in Subchapter V Plan
-----------------------------------------------------------
Bayou Cypress Restaurants, Inc. filed with the U.S. Bankruptcy
Court for the Middle District of Tennessee a Chapter 11 Plan of
Reorganization under Subchapter V dated December 12, 2022.

The Debtor is a Cajun restaurant owned by Robert Estrada, III and
Susan Estrada who are also debtors in their own individual Chapter
11 proceeding. The Debtor started in Hendersonville, TN under the
name the Lost Cajun and eventually expanded to Mt. Juliet, TN.  

After operating the Mt. Juliet location, the Debtor realized that
the Mt. Juliet restaurant was not viable. However, the
Hendersonville restaurant was believed to still be viable at the
time of filing this Chapter 11 proceeding. Since filing this
Chapter 11 proceeding, the owners of Bayou Cypress Restaurants,
Inc, Robert Estrada, III, and Susan Estrada, have determined that
the Hendersonville location also does not appear to be viable.

This Plan of Reorganization proposes to pay the creditors of the
Debtor from future income of the Debtor.

Class 2 shall consist of the claim of Volunteer State Bank.
Volunteer State Bank has an allowed first position secured claim
generally described as a blanket lien on the Debtor's business
assets. The amount of the claim as of the date of the filing of the
Petition is $375,007.83. On the Effective Date following
Confirmation of this Plan, the Debtor shall pay up to $375,007.83,
minus any amounts applied to the claim post-petition for the
liquidation of any equipment in which Volunteer State Bank obtained
an order by the Court granting relief from the stay.

Class 3 shall consist of the claim of Small Business
Administration. The amount of the claim as of the date of the
filing of the Petition is $522,001.39, which the Debtor proposes to
value at $213,000.00 at 7% interest and $4,218.00 per month for 60
months, and the balance of this claim shall be treated as
non-priority general unsecured claim pursuant to Class No. 2. On
the Effective Date following Confirmation of this Plan, the Debtor
shall commence making monthly payment in the amount of $4,218.00
per month for a period of 60 months.

Class 4 shall consist of all unsecured claims. The claims in this
class shall be paid a pro-rate distribution of $6,000.00 commencing
on the Effective Date of the plan, payable at the rate of $100.00
per month, until the total amount has been paid.

Class 5 shall consist of the interests of the individual Debtor in
property of the estate. The Debtor will retain all ownership rights
in property of the estate.

The Debtor anticipates the funds to meet the plan payments shall
come from the daily operations of the Debtor's restaurant business,
and in part from assets on hand.

A full-text copy of the Plan of Reorganization dated December 12,
2022, is available at https://bit.ly/3PBhuRR from PacerMonitor.com
at no charge.

Attorney for Debtor:

     Steven L. Lefkovitz, Esq.
     908 Harpeth Valley Place
     Nashville, Tennessee 37221
     Phone: (615) 256-8300
     Fax: (615) 255-4516
     Email: slefkovitz@lefkovitz.com

              About Bayou Cypress Restaurants

Bayou Cypress Restaurants Inc., doing business as The Lost Cajun,
filed a petition for relief under Subchapter V of Chapter 11 of the
Bankruptcy Code (Bankr. M.D. Tenn. Case No. 22-02945) on Sept. 14,
2022.  In the petition filed by Susan Estrada, as owner and
secretary, the Debtor reported assets and liabilities between
$500,000 and $1 million.

Glen Coy Watson has been appointed as Subchapter V trustee.

Judge Randal S. Mashburn oversees the case.

The Debtor is represented by Steven L. Lefkovitz, Esq., at
Lefkovitz and Lefkovitz, PLLC.


BLUE STAR: All Four Proposals Passed at Annual Meeting
------------------------------------------------------
Blue Star Foods Corp. held its Annual Meeting of Stockholders at
which the stockholders:

   (1) elected John Keeler, Nubar Herian, Jeffrey Guzy, Timothy
McLellan, Trond Ringstad, Silvia Alana, and Juan Carlos Dalto as
directors to serve a three-year term on the Company's Board of
Directors which will expire at the Company's annual meeting of
stockholders for fiscal year 2025;

   (2) ratified the appointment of MaloneBailey, LLP as the
Company's independent registered public accounting firm for the
fiscal year ending Dec. 31, 2022;

   (3) approved, on an advisory basis, the compensation paid to the
Company's named executive officers, as disclosed in the proxy
materials for the Annual Meeting; and

   (4) approved, on an advisory basis, a triennial frequency of
future advisory votes on executive compensation.

                       About Blue Star Foods

Blue Star Foods Corp. is a sustainable seafood company that
processes, packages and sells refrigerated pasteurized Blue Crab
meat, and other seafood products.  The Company's current source of
revenue is importing blue and red swimming crab meat primarily from
Indonesia, Philippines and China and distributing it in the United
States and Canada under several brand names such as Blue Star,
Oceanica, Pacifika, Crab & Go, First Choice, Good Stuff and Coastal
Pride Fresh, and steelhead salmon produced under the brand name
Little Cedar Farms for distribution in Canada.

Blue Star Foods reported a net loss of $2.61 million for the year
ended Dec. 31, 2021, compared to a net loss of $4.44 million for
the year ended Dec. 31, 2020.  As of Sept. 30, 2022, the Company
had $16.85 million in total assets, $11.53 million in total
liabilities, and $5.32 million in total stockholders' equity.

Houston, Texas-based MaloneBailey, LLP, the Company's auditor since
2014, issued a "going concern" qualification in its report dated
March 31, 2022, citing that the Company has suffered recurring
losses from operations and has a net capital deficiency that
raises
substantial doubt about its ability to continue as a going concern.


BMF INC: Summary Judgment in Favor of MMG PRCI Granted
------------------------------------------------------
In the case styled MMG PRCI CFL, LLC., Plaintiff, v. BMF, Inc. et
al., Defendants, Civil No. 19-1461 (BJM), (D.P.R.), Magistrate
Judge Bruce J. McGiverin for the District of Puerto Rico grants the
motion for summary judgment filed the Plaintiff PRCI Loan CFL LLC
(now MMG PRCI CFL, LLC).

PRCI Loan sued the Defendants BMF Inc., Orlando Mayendia-Diaz,
Julio Blanco-D'Arcy, Wanda Mendez-Quiñones, Andrew Bert
Foti-Tallenger, and Eva Judith Pagan-Burgos. PRCI alleged that BMF
breached a mortgage contract and that the remaining Defendants were
guarantors who are liable for BMF's breach. PRCI also requested the
Court order a public auction of the mortgaged property if the
Defendants failed to repay the debt within fourteen days of the
court's order.

In 2019, PRCI instituted the present action for collection of
monies and foreclosure of the mortgaged property. MMG is currently
the owner of the notes and mortgage deeds. BMF is the owner of the
mortgaged property according to the Registry of Property. After MMG
took possession of the notes and mortgage deeds, PRCI filed a
motion to substitute MMG it its place, which was granted.

MMG, then filed a motion for summary judgment, arguing that in
December 2001 BMF executed a note in favor of Westernbank Puerto
Rico for $5.5 million. MMG also asserts that BMF pledged two
mortgage notes as security for the amount owed. BMF admits it
signed the note in favor of Westernbank, and pledged the two
mortgage notes. It is further undisputed that Orlando, Julio,
Wanda, Andrew, and Eva signed and delivered guarantees for all
amounts BMF owed Westernbank.

The Court notes that BMF, Orlando, Andrew, and Eva did not respond
to MMG's motion for summary judgment and they have presented no
evidence disputing the validity of the contracts at issue here or
arguments as to why they should be relieved of their contractually
agreed to obligations. They have further presented no evidence that
they have fulfilled their end of the bargain. As such, the Court
concludes that MMG is entitled to summary judgment in its
collection of monies claim with respect to these Defendants.

In their Answer, Julio and Wanda denied responsibility for the debt
at issue in this case because they sold all their shares in BMF in
2006 and were not a part of a subsequent settlement in bankruptcy
court, which they argue supersedes the original agreement. They
also opposed MMG's motion for summary judgment, contending that
they are entitled to partial summary judgment dismissing the claims
against them. First, they argue that MMG's summary judgment motion
was a defective filing.

The Court finds that Julio and Wanda mainly take issue with fact 1,
which identifies MMG, because MMG had not filed the required
disclosure statement pursuant to Local Rule 7.1, which states, "any
non-governmental corporate party shall file a statement identifying
all parent companies, subsidiaries and affiliates that have issued
shares to the public. The statement shall be filed with a party's
first appearance." The Court notes that MMG was substituted for
PRCI Loan after a motion by the latter, and that it has ordered MMG
to file a disclosure pursuant to Fed. R. Civ. P. 7.1 and D.P.R. R.
7.1 -- which MMG complied.

Next, Julio and Wanda argue that MMG calculated the amount owed
based on agreements that are not at issue in this action.
Specifically, they cite an unsworn declaration that reads, "MMG
PRCI CFL is the owner of the Mortgage Notes of $1.25 million and
$1.3 million, executed on Oct. 3, 1997 and Jan. 30, 2004,
respectively, subscribed by BMF, Inc, the defendant in the
above-captioned case." The Court determines that MMG submitted
documents corroborating this claim. In its complaint, PRCI also
stated that BMF pledged these two mortgage notes to secure payment
of its loan agreement, originally with Westernbank. In addition,
PRCI submitted copies of these agreements with the Complaint as
well. Thus, contrary to Julio and Wanda' contention, the Court
concludes that these agreements appear very much at issue in this
action and therefore relevant to MMG's calculation of the amount it
is owed.

In addition, Julio and Wanda assert that they sold their shares,
rights, and responsibilities in BMF to three other defendants in
this action (Orlando, Andrew and Eva) and notified Westernbank of
this transaction. As a result, Julio and Wanda contend that the
buyers assumed responsibility for the personal guarantees that they
made regarding the loan at issue in this case -- this is documented
by a sales contract Julio and Wanda submitted with their statement
of uncontested material facts.

MMG responds that the guarantee did not allow Julio and Wanda to
terminate their liability by selling their shares in BMF. Further,
MMG argues the guarantee allowed its predecessor-in-interest and
BMF to agree to the joint stipulation without notifying Julio and
Wanda.

A valid contract requires consent of the parties. Julio and Wanda
sold their right to profit from BMF, and recoup their investments
in the company, to Orlando, Andrew, and Eva for one dollar and the
latter trio's assumption of responsibility for outstanding debts
guaranteed by Julio and Wanda. Here, the parties executed a valid
contract because the parties indicated their consent when they
signed the contract. However, this contract directly conflicts with
the guarantee contract Julio and Wanda signed with Westernbank.

While Julio and Wanda informed Westernbank that Orlando, Andrew and
Eva would assume the former's obligations under the guarantee
contract, Westernbank's (who never responded) inaction cannot be
construed as "certain and positive" consent to this attempted
novation. Because Westernbank, and the subsequent debtholders,
never consented to this attempted substitution of debtors, the
Court determines that the sale does not bind the debtholders. Thus,
the Court concludes that Julio and Wanda' sale of their shares in
BMF along with their responsibilities as guarantors for the
corporation does not preclude summary judgment in favor of BMF.

In addition, Julio and Wanda argue any obligations they had were
extinctively novated through the 2012 joint stipulation Banco
Popular and BMF agreed to during BMF's bankruptcy case. The Court
finds that Julio and Wanda fail to show an implied extinctive
novation because the agreement expressly states that "it is not
intended to be an extinctive novation." Julio and Wanda argue that
further evidence of the parties' intent to novate can be found in
the Puerto Rico state case. The Court finds this argument
unconvincing because they failed to explain why an agreement
between Banco Popular and BMF implicitly constitutes a novation,
thus absolving them of liability, when the document explicitly
states otherwise. The Court maintains that the stipulation does not
indicate a change in the relationship between Banco Popular, Julio
and Wanda absolving the latter two of their previous guarantees of
BMF's debt.

Julio and Wanda argue Banco Popular and BMF, Inc. needed to secure
the ratification of the guarantees, particularly those signed by
third parties not included in their negotiations and settlements,
and the failure to do so relieved them of liability. The Court
finds, however, that Julio and Wanda effectively guaranteed all
BMF's future debts to Westernbank, later Banco Popular and MMG, and
waived the notification requirement. Further, the Court notes that
their guarantee explicitly contemplated the actions Banco Popular
and BMF took pursuant to the joint stipulation. Thus, the Court
determines that the joint stipulation between BMF and Banco Popular
did not obligate Julio and Wanda to secure a fundamentally
different debt without their knowledge and consent. As such, the
Court concludes that the stipulation did not require their
ratification to be enforced against them.

A full-text copy of the Opinion and Order dated Dec. 2, 2022, is
available at https://tinyurl.com/3v53krf5 from Leagle.com.

                       About BMF Inc.

BMF, Inc., is a privately held company that operates a water
distillation operation to produce bottled drinking water.  It
markets the water it distills to various retail chains and
restaurants throughout Puerto Rico and the Caribbean region.  

BMF previously sought bankruptcy protection (Bankr. D.P.R. Case No.
12-00658) on Nov. 14, 2012.

BMF, Inc., based in Caguas, PR, filed a Chapter 11 petition (Bankr.
D.P.R. Case No. 20-00964) on Feb. 26, 2020.  In the petition signed
by CEO Andrew Bert Foti-Tallenger, the Debtor was estimated to have
$1 million to $10 million in assets and $10 million to $50 million
in liabilities.  The Law Offices of Hector Eduardo Pedrosa Luna,
serves as bankruptcy counsel.



BRAZOS PERMIAN: S&P Upgrades ICR to 'B+', Outlook Stable
--------------------------------------------------------
S&P Global Ratings raised its issuer credit rating on Brazos
Permian II LLC, a Texas-based natural gas and crude oil gatherer
and processor, to 'B+' from 'B'. The outlook is stable.

At the same time, S&P raised its issue-level rating on Brazos' $832
million outstanding senior secured term loan B to 'B+' from 'B'.
S&P's recovery rating on the company's debt remains '3', which
indicates meaningful (50%-70%; rounded estimate: 60%) recovery in
the event of default.

The stable outlook reflects S&P's expectation that Brazos will
continue to increase its throughput volumes and reduce its leverage
to below 4x during the next two years.

Brazos continued to increase its volumes and demonstrate strong
operating performance on robust fundamentals in the Delaware Basin.
In 2022, production activity on Brazos' dedicated acreage continued
to ramp up, with natural gas gathered volumes increasing by about
8% to 411 million cubic feet per day (MMcf/d), while crude grew by
about 20% to 31,000 barrels per day. This positive trend was
underpinned by Brazos' system expansion, the acquisition of Pecos
Gas Gathering System in 2021, and more wells turned in line during
the year. At the same time, the Delaware basin remained one of the
fastest-growing basins in the U.S., with the highest remaining
inventory and the lowest crude break-even price of about $34 per
barrel on average. S&P expects that the current commodity price
environment will support drilling activity in the region.

S&P said, "We expect Brazos' credit metrics will continue to
improve during the next two years.In our base case scenario, we
project adjusted EBITDA of about $200 million this year, increasing
to $210 million next year and $235 million in 2024. Our expected
S&P Global Ratings-adjusted debt to EBITDA is 4.3x in 2022,
declining to the 3.5x-4x range in 2023 and 2024. We also anticipate
Brazos to generate strong operating cash flow and fund its growth
projects internally without materially increasing its leverage."
While Brazos' $832 million outstanding term loan B has a variable
interest rate, the company proactively mitigated its market risk
exposure with interest rate swaps that cover a material portion of
its debt.

Brazos is exposed to volumetric risk given its 100% acreage
dedication contract portfolio. The company lacks contracts with
minimum volume commitments, which can potentially result in cash
flow volatility if commodity prices drop and drilling activity
declines. However, historically, throughput volumes on Brazos
acreage have been resilient. For instance, in 2020, during the
height of the COVID-19 pandemic and significant commodity price
volatility, Brazos' throughput volumes dropped temporarily but
recovered in the second half of the year. During winter storm Uri,
the company saw a temporary decline in volumes followed by an
increase. Positively, Brazos contracts are 100% fee based, and
there is no direct commodity price exposure while 60% of its
fee-based revenue is attributed to investment-grade customers.
Brazos' customer base includes well-capitalized companies like
ConocoPhillips, Diamondback Energy Inc., Exxon Mobil Corp.,
Continental Resources Inc., and Devon Energy Corp.

S&P said, "The stable outlook reflects our expectation that Brazos
will continue to increase its throughput volumes and generate
high-single-digit percent EBITDA growth rates resulting in leverage
of 4x in 2023 and 3.5x in 2024. We anticipate that Brazos will
generate strong free cash flows during the next two to three years
to fund its system expansion organically or through asset
acquisitions without increasing its debt levels.

"We could take a negative rating action if Brazos leverage
increased to above 4.5x due to lower-than-expected volumes or
debt-financed capital projects or distributions. We could also
lower the rating if Brazos were unable to refinance its term loan B
before May 2023.

"Although unlikely in the near term, we could take a positive
rating action if Brazos reduced its leverage to below 3x or
significantly increased its scale of operations."

ESG credit indicators: E-3, S-2, G-2

S&P said, "Environmental factors are a moderately negative
consideration in our credit rating analysis of Brazos Permian II
LLC. Brazos owns and operates natural gas and crude oil gathering
and processing systems in the Delaware Basin. Over the longer term,
we expect gas demand to decline, and the company may face risks
related to reduced drilling activity in its acreage due to the
transition to renewable energy sources. Another risk factor relates
to potential crude oil leakage in its system."



BURLEY FOODS: Court OKs Interim Cash Collateral Access
------------------------------------------------------
The U.S. Bankruptcy Court for the Western District of North
Carolina, Charlotte Division, authorized Burley Foods, LLC to use
cash collateral on a final basis in accordance with the budget,
with a 10% variance.

As previously reported by the Troubled Company Reporter, according
to the North Carolina Secretary of State's website, two entities
have filed UCC financing statements against the Debtor to perfect
alleged debts:

     a. No. 20200081667C, filed by CapStar Bank claims a blanket
lien on all the Debtors assets. The Debtor believes this financing
statement relates to startup capital provided by CapStar Bank to
the Debtor pursuant to a Small Business Administration loan.

     b. No. 20210129440G, filed by the SBA claims a blanket lien on
all the Debtor's assets. The Debtor believes this financing
statement relates to an Economic Injury Disaster Loan provided by
the SBA during the Covid-19 Pandemic.

One or more of the entities that filed the UCC financing statements
likely have liens against a portion of the Debtor's cash
collateral.

However, the majority of the funds in the Debtor's bank account are
traceable to a loan provided to the Debtor by Good Funding, LLC on
October 19, 2022. The facts related to the Good Funding Loan are as
follows:

     a. During the COVID-19 Pandemic, the Debtor fell behind on
rent payments to its landlord, North Community House Road Partners,
LLC. The Landlord agreed to defer the late rent.

     b. The Debtor and the Landlord entered into lease amendments
related to the deferred rent, which permitted the Debtor to repay
the deferred rent in installments.

     c. As of August 24, 2022, the Landlord asserted the deferred
rent amounted to $7,841.

     d. On October 13, 2022, the Landlord demanded that the Debtor
pay all amounts due on or before October 31, 2022. Upon information
and belief, the Landlord asserted the balance owed was then
approximately $20,000.

     e. On October 19, 2022, the Debtor obtained the Good Funding
Loan in order to cure the alleged default to the Landlord.

     f. On October 20, 2022, the Debtor paid $3,800 to the Landlord
as a show of good faith.

     g. On October 28, 2022, prior to the deadline in the
Landlord's previous correspondence, the Landlord informed the
Debtor that the Debtor had no right to cure monetary defaults. The
Landlord returned the Debtor's prior payment and demanded
possession of the Debtor's premises.

The funds traceable to the Good Funding Loan are in an account on
which neither CapStar Bank nor the SBA have a control agreement.
The funds traceable to the Good Funding Loan are thus unencumbered
by the liens of CapStar Bank and the SBA.

As adequate protection for the Debtor's use of cash collateral,
lien holders of prepetition cash collateral actually expended by
the Debtor are granted replacement liens in postpetition cash
collateral to the same extent and priority as existed
pre-petition.

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

                        About Burley Foods

Burley Foods, LLC sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. W.D.N.C. Case No. 22-30532) on Nov. 1,
2022. In the petition filed by its chief executive officer, Marcus
R. Burley, the Debtor disclosed up to $50,000 in assets and up to
$1 million in liabilities.

Judge Laura T. Beyer oversees the case.

Cole Hayes, Esq., at Cole Hayes Law, is the Debtor's legal
counsel.



C S I ROOF: Walter Dahl Named Subchapter V Trustee
--------------------------------------------------
The U.S. Trustee for Region 17 appointed Walter Dahl, Esq., an
attorney at Dahl Law, as Subchapter V trustee for C S I Roof
Removal, Inc.

Mr. Dahl disclosed in a court filing that he is a "disinterested
person" within the meaning of Section 101(14) of the Bankruptcy
Code.

Mr. Dahl may be reached at:

     Walter R. Dahl, Esq.
     Dahl Law
     2304 "N" Street
     Sacramento, CA 95816
     Phone: (916) 446-8800
     Email: wdahl@dahllaw.net

                          About C S I Roof

C S I Roof Removal, Inc. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. E.D. Calif. Case No. 22-23186) on Dec. 9,
2022, with between $50,001 and $100,000 in assets and between
$100,001 and $500,000 in liabilities. Judge Fredrick E. Clement
oversees the case.

The Debtor is represented by Matthew J. DeCaminada, Esq., at Stutz
Law Office, P.C.


CALICOMP CORP: Court OKs Deal on Cash Collateral Access
-------------------------------------------------------
Calicomp Corporation asks the U.S. Bankruptcy Court for the
Northern District of California, San Jose Division, for authority
to use cash collateral in accordance with its agreement with the
U.S. Small Business Administration.

The Debtor requires the use of cash collateral to permit the Debtor
to continue its operations in the ordinary course of business.

The parties agreed that the Debtor may use cash collateral in the
ordinary course, until and unless:

      a. the case is converted to a case under Chapter 7 of the
Bankruptcy Code;

      b. the case is dismissed;

      c. a trustee other than the existing duly appointed
Subchapter V Trustee, Mark Scharf, is appointed in the
above-captioned case;

      d. any order approving the Stipulation is reversed, revoked,
modified, amended, stayed, rescinded or supplemented; and

      e. the date of confirmation of a plan of reorganization.

The SBA is a secured creditor of the Debtor pursuant to Loan
Authorization and Agreement, as an Economic Injury Disaster Loan
dated May 16, 2020, in the amount $150,000, and a related UCC
Financing Statement (i.e., a UCC-1) recorded with the California
Secretary of State on May 24, 2020, as Instrument No. 89094230002.


The Debtor and SBA have agreed that in order to adequately protect
the SBA against, and in the amount of, any decrease in value of its
Collateral during the pendency of the Chapter 11 case, the SBA
should be granted a valid, binding, enforceable and perfected
continuing replacement lien and security interest in and on any and
all of the Collateral subject to its prepetition lien, to the same
extent, validity and priority held by the SBA on the Petition Date,
whether or not constituting pre-petition collateral or
post-petition collateral. Such lien is subordinate to the
compensation and expense reimbursement (excluding professional
fees) allowed to any trustee subsequently appointed in the case,
other than the pre sently appointed Subchapter V Trustee. Further,
the continuing replacement first-priority lien and securi ty
interest will not attach to any avoidance actions or claims or
causes of action under sections 11 U.S.C. sections 544, 545, 547,
548 and 549 (except liens on recoveries under section 549 on
account of collateral as to which the SBA has a post-petition
lien), and the proceeds thereof.

A hearing on the matter is set for February 7, 2023 at 2 p.m.

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

                    About Calicomp Corporation

Calicomp Corporation sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. N.D. Cal. Case No. 22-30319) on June 29,
2022. In the petition signed by Rodney Wang, CFO, the Debtor
disclosed up to $1 million in both assets and liabilities.

Judge Stephen L. Johnson oversees the case.

Gregory A. Rougeau, Esq., at Brunetti Rougeau LLP is the Debtor's
counsel.



CAMBER ENERGY: To Effect 1-for-50 Reverse Stock Split
-----------------------------------------------------
Camber Energy, Inc. announced that its Board of Directors on Dec.
14, 2022, approved a 1-for-50 reverse stock split of the Company's
issued and outstanding shares of common stock, par value $0.001 per
share, accompanied by a corresponding decrease in the Company's
authorized shares of common stock, such that, following the
consummation of the Reverse Stock Split, the number of authorized
shares of common stock will be reduced from 1,000,000,000 to
20,000,000.  The reverse stock split is anticipated to be effective
as of the open of the market on Dec. 30, 2022.

As a result of the Reverse Stock Split, every 50 pre-split shares
of common stock outstanding will automatically combine into one new
share of common stock without any action on the part of the
holders, and the number of outstanding common shares will be
reduced from approximately 814.4 million shares to approximately
16.3 million shares.  Any fractional shares resulting from the
Reverse Stock Split will be rounded up to the nearest whole share
on a per shareholder basis.  Proportionate adjustments will be made
to (i) the Company's multiple series of convertible preferred
stock, (ii) the Company's multiple convertible promissory notes,
(iii) the Company's outstanding options, warrants, convertible
debentures and other convertible securities, and (iv) the 2014
Stock Incentive Plan, the Lucas Energy, Inc. 2012 Stock Incentive
Plan and the Lucas Energy, Inc. 2010 Long Term Incentive Plan, each
as amended and restated to date, and other equity-based plans of
the Company.  The Reverse Stock Split will not affect the par value
of the common stock.

The Board of Directors approved the Reverse Stock Split pursuant to
Section 78.207 of the Nevada Revised Statutes.  The Board of
Directors approved the Reverse Stock Split unilaterally pursuant to
Section 78.207 of the NRS, solely to enable the Company to
expeditiously meet the low price per share selling price
requirements of the NYSE American and to reduce the risk of the
Company being automatically delisted from the NYSE American due to
the trading prices of its common stock falling below a price which
the NYSE American views as abnormally low.  The Reverse Stock Split
will have no effect on the Company's authorized preferred stock,
except to affect, where applicable, the conversion rates and voting
rights of such preferred stock.  The Company anticipates that the
effective time of the Reverse Stock Split will be before market
open on Dec. 30, 2022, with the common stock trading on a
post-split basis under the Company's existing trading symbol,
"CEI," at the market open on December 30, 2022 with a new CUSIP
number, 13200M 607.  The Reverse Stock Split will increase the
market price per share of the Company's common stock, bringing the
Company into compliance with the listing requirements of the NYSE
American.

ClearTrust, LLC, Camber's transfer agent, will act as the exchange
agent for the reverse stock split.  Please contact ClearTrust, LLC
for further information at (813) 235-4490.

                       About Camber Energy

Based in Houston, Texas, Camber Energy, Inc. --
http://www.camber.energy-- is a growth-oriented diversified energy
company.  Through its majority-owned subsidiary, Camber provides
custom energy & power solutions to commercial and industrial
clients in North America and owns interests in oil and natural gas
assets in the United States.  The company's majority-owned
subsidiary also holds an exclusive license in Canada to a patented
carbon-capture system, and has a majority interest in: (i) an
entity with intellectual property rights to a fully developed,
patent pending, ready-for-market proprietary Medical & Bio-Hazard
Waste Treatment system using Ozone Technology; and (ii) entities
with the intellectual property rights to fully developed, patent
pending, ready-for-market proprietary Electric Transmission and
Distribution Open Conductor Detection Systems.

Camber Energy reported a net loss attributable to the company of
$169.68 million for the year ended Dec. 31, 2021, compared to a net
loss attributable to the company of $52.01 million for the nine
months ended Dec. 31, 2020.  As of Sept. 30, 2022, the Company had
$37.52 million in total assets, $70.60 million in total
liabilities, and a total stockholders' deficit of $33.08 million.

Dallas, Texas-based Turner, Stone & Company, L.L.P., the Company's
auditor since 2021, issued a "going concern" qualification in its
report dated May 19, 2022, citing that the Company has a
significant working capital deficiency, has incurred significant
losses and needs to raise additional funds to meet its obligations
and sustain its operations.  These conditions raise substantial
doubt about the Company's ability to continue as a going concern.


CAPITOL PRESORT: Wins Cash Collateral Access Thru Dec 28
--------------------------------------------------------
The U.S. Bankruptcy Court for the Middle District of
Pennsylvania,authorized Capitol Presort Services, LLC to use cash
collateral on an interim basis through December 28, 2022.

The Debtor is permitted to pay regular, postpetition expenses,
including any fees owed to the Office of the U.S. Trustee and
allowed fees and costs to professionals. The payments will
generally be in accordance with the budget attached to the Motion.
Included in the sums permitted to be paid by the Debtor is $500 per
month on account of fees which may become owed to the Subchapter V
Trustee, Lisa Rynard. The $500 per month payments will be made to
Cunningham, Chernicoff & Warshawsky, P.C., counsel to the Debtor,
to be held by counsel in escrow until further Court order.

The Debtor will pay Firstrust Bank $900 per month to be applied to
the obligation of the Debtor to Firstrust on account of Firstrust's
first lien position on the Debtor's cash collateral and on other
assets. The payments will be made on the first day of each month
thereafter until further Court order. If not already paid, the
Debtor will pay to Firstrust the sum of $36,252, as set forth in
the Fourth Interim Cash Collateral Order entered on November 11,
2022, as well as all past due $900 per month payments owed to
Firstrust by the date of the Order.

Firstrust Bank, Truist Bank and LG Funding, LLC are granted
replacement liens in the Debtor's postpetition cash collateral
consisting of receivables, cash and the proceeds thereof, and in
all assets of the Debtor to which the Lenders have liens and
security interests pre-Petition, to the extent such liens exist and
in such priority as exists prepetition, to the extent there is a
diminution in value of the Lenders' postpetition cash collateral
position. The liens will be perfected and effective without any
further recordation action and the liens will survive conversion of
the case or appointment of a Trustee in the case. In the event that
postpetition cash collateral is insufficient to provide an amount
equal to such diminution, then the Lenders will have superpriority
status pursuant to Bankruptcy Code Section 364(c)(1) and have an
administrative claims having priority over all other administrative
claims, including those set forth in Bankruptcy Code Sections
503(b) or 507(a)  except for amounts owed for fees to
professionals in the case and fees to the U.S. Trustee's Office,
which fees will be pari passu with the Lenders' administrative
claims.

A continued hearing on the use of cash collateral is set for
December 20, 2022 at 9:30 a.m.

A copy of the order is available at https://bit.ly/3Vp0bVv from
PacerMonitor.com.

               About Capitol Presort Services, LLC

Capitol Presort Services, LLC is a corporation engaged in mail
presorting services. The Debtor sought protection under Chapter 11
of the U.S. Bankruptcy Code (Bankr. M.D. Pa. Case No. 22-01406) on
July 29, 2022. In the petition signed by Philip E. Gray, Esq.,
member, the Debtor disclosed up to $1 million in both assets and
liabilities.

Judge Henry W. Van Eck oversees the case.

Robert E. Chernicoff, Esq., at Cunningham, Chernicoff & Warshawsky
PC, is the Debtor's counsel.


CLEANSPARK INC: Amends Deal to Create ATM Equity Program
--------------------------------------------------------
CleanSpark, Inc. said in a Form 8-K filed with the Securities and
Exchange Commission that it has entered into Amendment No. 1 to the
At the Market Offering Agreement with H.C. Wainwright & Co., LLC.

CleanSpark entered into the Agreement with H.C. Wainwright to
create an at-the-market equity program under which the Company may,
from time to time, offer and sell shares of its common stock, par
value $0.001 per share, having an aggregate gross offering price of
up to $500,000,000 to or through the Agent.

Under the ATM Agreement, the Company may, but has no obligation to,
issue and sell up to the lesser number of shares of the Company's
Common Stock, that does not exceed (a) $500,000,000 of shares of
Common Stock, exclusive of any amounts previously sold under the
Original ATM Agreement, (b) the number of authorized but unissued
shares of Common Stock (less the number of shares of Common Stock
issuable upon exercise, conversion or exchange of any outstanding
securities of the Company or otherwise reserved from the Company's
authorized capital stock), or (c) if applicable, the maximum number
or dollar amount of shares of Common Stock that can be sold without
causing the Company or the offering of the Shares to fail to
satisfy the eligibility and transaction requirements for use of
Form S-3, including General Instruction I.B.6 of Registration
Statement on Form S-3, from time to time through the Agent, or to
them, as sales agent and/or principal.

As of Dec. 9, 2022, the Company has sold $219,733,443.30 aggregate
amount of Shares pursuant to the Original ATM Agreement.  Following
the entry into the ATM Agreement Amendment, the Company will have
$500,000,000 of availability under the ATM Program (subject to the
limitations).

As of Dec. 12, 2022, the Company had 15,207,809 authorized but
unissued shares of Common Stock (less the number of shares of
Common Stock issuable upon exercise, conversion or exchange of any
outstanding securities of the Company or otherwise reserved from
the Company's authorized capital stock).  Any Shares sold to or
through the Agent will initially be issued pursuant to a prospectus
dated March 15, 2021 and a prospectus supplement, dated Dec. 14,
2022 filed with the Securities and Exchange Commission, in
connection with one or more offerings of the Shares pursuant to the
Prospectus Supplement.  Subject to the terms and conditions of the
ATM Agreement, the Agent will use its commercially reasonable
efforts consistent with its normal trading and sales practices and
applicable state and federal law, rules and regulations to sell the
Shares from time to time, based upon the Company's instructions.
Sales of the Shares, if any, under the ATM Agreement may be made in
transactions that are deemed to be "at the market offerings" as
defined in Rule 415 under the Securities Act of 1933, as amended,
including sales made by means of ordinary brokers' transactions
(including directly on the Nasdaq Capital Market), at market prices
or as otherwise agreed between the Company and the Agent.  The
Agent is not under any obligation to purchase any of the Shares on
a principal basis pursuant to the ATM Agreement, except as
otherwise agreed by the Agent and the Company in writing pursuant
to a separate terms agreement.  The Company has no obligation to
sell any of the Shares and may at any time suspend offers under the
ATM Agreement or terminate the ATM Agreement.

The Company has provided the Agent with customary indemnification
rights, and the Agent will be entitled to a commission at a fixed
commission rate equal to 3.0% of the gross sales price of any
Shares sold in the ATM Program.  The ATM Agreement has been
included to provide investors and security holders with information
regarding its terms.  It is not intended to provide any other
factual information about the Company.  The ATM Agreement contains
customary representations, warranties and covenants by the Company,
customary conditions to the obligations of the Agent, other
obligations of the parties, indemnification obligations of the
Company and the Agent, including for liabilities under the
Securities Act of 1933, as amended, and the Securities and Exchange
Act of 1934, as amended, and termination provisions.  The
representations, warranties and covenants contained in the ATM
Agreement were made only for purposes of such agreement and as of
specific dates, were solely for the benefit of the parties to such
agreement, and may be subject to limitations agreed upon by the
contracting parties, including being qualified by confidential
disclosures exchanged between the parties in connection with the
execution of the ATM Agreement.  The representations and warranties
may have been made for the purposes of allocating contractual risk
between the parties to the agreement instead of establishing these
matters as facts and may be subject to standards of materiality
applicable to the contracting parties that differ from those
applicable to investors.  Investors are not third-party
beneficiaries under the ATM Agreement and should not rely on the
representations, warranties and covenants or any descriptions
thereof as characterizations of the actual state of facts or
condition of the Company or any of its subsidiaries or affiliates.
Moreover, information concerning the subject matter of the
representations and warranties may change after the date of the ATM
Agreement, and this subsequent information may or may not be fully
reflected in the Company's public disclosures.

From time to time, the Agent and its affiliates have provided, and
may provide in the future, various advisory, investment and
commercial banking and other services to the Company in the
ordinary course of business, for which it has received and may
continue to receive customary fees and commissions.

                         About CleanSpark

Headquartered in Bountiful, Utah, CleanSpark, Inc. --
www.cleanspark.com -- is a bitcoin mining company incorporated in
Nevada, whose common stock is listed on the Nasdaq Capital Market.
The Company, through itself and its wholly owned subsidiaries, has
operated in the bitcoin mining sector since December 2020.  The
only cryptocurrency the Company mine is bitcoin.  From March 2014
to June 30, 2022, the Company provided advanced energy technology
solutions to commercial and residential customers to solve modern
energy challenges in the alternative energy sector.  As of June 30,
2022, the Company deemed its energy operations to be discontinued
operations due to its strategic decision to strictly focus on its
bitcoin mining operations and divest of its energy assets.

CleanSpark reported a net loss of $57.33 million for the year ended
Sept. 30, 2022, a net loss of $21.81 million on $39.29 million for
the year ended Sept. 30, 2021, a net loss of $23.35 million for the
year ended Sept. 30, 2020, and a net loss of $26.12 million for the
year ended Sept. 30, 2019.  As of Sept. 30, 2022, the Company had
$452.62 million in total assets, $48.61 million in total
liabilities, and $404.01 million in total stockholders' equity.


CLEARPOINT NEURO: Amends ByLaws to Enhance Disclosure Requirements
------------------------------------------------------------------
Effective as of Dec. 14, 2022, the Board of Directors of ClearPoint
Neuro, Inc. adopted the Fourth Amended and Restated Bylaws in
connection with the new Securities and Exchange Commission rules
regarding universal proxy cards, certain recent changes to the
General Corporation Law of the State of Delaware, and a periodic
review of the bylaws.  The changes to the Fourth Amended and
Restated Bylaws, among other things, enhance the existing
procedural mechanics and disclosure requirements in connection with
stockholder nominations of directors and submission of stockholder
proposals made in connection with annual and special meetings of
stockholders.

These changes include, without limitation:

   * Requiring additional disclosures, representations and
acknowledgments from nominating or proposing stockholders, proposed
nominees and other persons associated with nominating or proposing
stockholders, including regarding compliance with new Rule 14a-19
under the Securities Exchange Act of 1934, as amended, with respect
to nominating stockholders;

   * Changing the advance notice deadline for stockholders to bring
director nominations or business to be discussed at an annual
meeting; and

   * Other certain non-substantive or ministerial and conforming
edits.

                       About ClearPoint Neuro

ClearPoint Neuro, Inc. formerly MRI Interventions, Inc. --
http://www.clearpointneuro.com-- is a medical device company that
develops and commercializes innovative platforms for performing
minimally invasive surgical procedures in the brain under direct,
intra-procedural magnetic resonance imaging, or MRI, guidance.
Applications of the Company's current product portfolio include
deep-brain stimulation, laser ablation, biopsy, neuro-aspiration,
and delivery of drugs, biologics, and gene therapy to the brain.

Clearpoint Neuro reported a net loss of $14.41 million for the year
ended Dec. 31, 2021, a net loss of $6.78 million for the year ended
Dec. 31, 2020, a net loss of $5.54 million for the year ended Dec.
31, 2019, and a net loss of $6.16 million for the year ended Dec.
31, 2018.  As of Sept. 30, 2022, the Company had $57.74 million in
total assets, $17.86 million in total liabilities, and $39.88
million in total stockholders' equity.


CLOVIS ONCOLOGY: DIP Loan from GLAS USA Wins Interim OK
-------------------------------------------------------
The U.S. Bankruptcy Court for the District of Delaware authorized
Clovis Oncology, Inc. to use cash collateral and obtain senior
secured superpriority postpetition financing, on an interim basis.

The Debtor sought to obtain an aggregate principal amount of up to
$75 million, including an initial draw of up to $30 million to be
funded upon entry of the Interim DIP Order, together with the other
DIP Documents, including a super-priority loan and security
agreement to be executed following the Initial Draw by and among
the Borrower, the DIP Guarantors, GLAS USA LLC, as the
administrative and collateral agent and the lenders from time to
time party thereto.

The DIP Loans will be made available to the Borrower in multiple
draws as follows: (i) the Initial Draw of up to $30 million that
will be made available to the Borrower upon entry of the Interim
DIP Order; (ii) a second draw of up to $32.5 million that will be
made available to the Borrower following entry of the Final DIP
Order; and (iii) a third draw of up to $12.5 million that will be
made available to the Borrower no earlier than February 15, 2023
absent the consent of the Required DIP Lenders.

As of the Petition Date, the Debtors have approximately $618
million in outstanding borrowings, consisting of (i) approximately
$443.2 million in aggregate principal amount outstanding under the
Debtors' unsecured Prepetition Notes, and (ii) $175 million in
borrowings under the senior secured prepetition credit facility.

On April 19, 2018, Clovis entered into the Indenture with The Bank
of New York Mellon, as indenture trustee, pursuant to which Clovis
issued 1.25% senior unsecured convertible notes due May 15, 2025.
As of the Petition Date, the aggregate principal amount outstanding
under the 2025 Notes is $300 million.

On August 13, 2019, Clovis entered into the Indenture with The Bank
of New York Mellon, as indenture trustee, pursuant to which Clovis
issued 4.5% senior unsecured convertible notes due August 1, 2024.
On November 17, 2020, Clovis entered into that certain Indenture
with The Bank of New York Mellon, as indenture trustee, pursuant to
which Clovis issued 4.5% senior unsecured convertible notes due
August 1, 2024. As of the Petition Date, the aggregate amount
outstanding under the 2024 Notes (2019 Issuance) was approximately
$85.8 million and the aggregate amount outstanding under the 2024
Notes (2020 Issuance) was approximately $57.5 million.

Clovis is party to the financing agreement, dated May 1, 2019, with
Top IV SPV GP, LLC, an affiliate of Sixth Street Partners, LLC, as
administrative agent, and the lenders from time to time party
thereto. Under the Prepetition Financing Agreement, the Prepetition
Secured Parties provided clinical trial funding the Debtors used to
reimburse their actual costs and expenses incurred during each
fiscal quarter (limited to agreed budgeted amounts) related to
Clovis's Phase 3 ATHENA clinical trial, in an aggregate amount of
up to $175 million. As discussed in the First Day Declaration,
ATHENA is the Debtors' largest clinical trial, with a target
enrollment of 1,000 patients across more than 270 sites in at least
25 countries. The ATHENA study evaluates Rubraca -- the Debtors'
sole approved product currently sold in the United States -- in the
first-line maintenance treatment setting to combat advanced ovarian
cancer.

The Debtors' obligations under the Prepetition Financing Agreement
are secured under a Pledge and Security Agreement by a security
interest in all of the Debtors' assets related to Rubraca.

As of the Petition Date, the Debtors have borrowed the full $175
million available pursuant to the Prepetition Financing Agreement.
Beginning on September 30, 2022, the Debtors were obligated to
begin to repay the borrowed amount on a quarterly basis, in an
amount generally equal to 10.25% of the direct Rubraca net payments
received by the Debtors during such quarter. There is no final
maturity date under the Prepetition Financing Agreement. The
maximum amount purported to be required to be repaid under the
Prepetition Financing Agreement is two times the aggregate borrowed
amount, which is $350 million.

The Debtors are required to comply with several milestones
including:

     a. On or before the day that is one calendar day after the
Petition Date, the Debtors will file motions, in form and substance
acceptable to the Borrower and the Required DIP Lenders, seeking
approval of the DIP Facility on an interim and final basis;

      b. On or before the day that is 10 calendar days after entry
of the Interim DIP Order, the Debtors will have executed and
delivered the DIP Documents in form and substance acceptable to the
Borrower, the DIP Agent, and the Required DIP Lenders; and

      c.  On or before the day that is 40 calendar days after the
Petition Date, the Bankruptcy Court will have entered an order, in
form and substance acceptable to the Borrower, the DIP Agent, and
the Required DIP Lenders, approving the DIP Motion on a final
basis.

The Debtors are authorized to use cash collateral in an amount not
to exceed $4 million as set forth in the Interim Order through and
including the later of (i) the entry of an interim order
authorizing the Debtors to obtain debtor-in-possession financing or
(ii) December 16, 2022. The use of the cash collateral for the
preservation of the estates constitutes adequate protection of the
interests of the Prepetition Secured Parties, and is necessary and
appropriate under these circumstances. The Debtors will provide to
the Prepetition Secured Parties a reasonably detailed accounting of
all expenses paid.

As adequate protection, Prepetition Secured Parties are granted a
valid, enforceable, unavoidable, and duly perfected replacement
first lien on all of the Debtors' assets related to Rubraca that
are encumbered by the liens securing the Prepetition Financing
Agreement and a valid, enforceable, unavoidable, and duly perfected
lien on all other DIP Collateral (other than the Rubraca Assets),
subject and subordinate only to (a) the Carve-Out, (b) the DIP
Liens, and (c) any valid, binding, enforceable, unavoidable, and
duly perfected liens that are senior to the DIP Liens, including
the Permitted Prior Liens.

The "Carve Out" will be comprised of (a) accrued but unpaid fees,
costs, and expenses of the professionals of the Debtors and any
official committee of unsecured creditors incurred at any time
prior to the DIP Agent's (acting at the written direction of the
Required DIP Lenders) delivery of a Carve-Out Trigger Notice, to
the extent allowed by the Bankruptcy Court (whether allowed before
or after delivery of the Carve-Out Trigger Notice), (b) unpaid
fees, costs, and expenses of the Professional Persons incurred on
or after delivery of a Carve-Out Trigger Notice not to exceed $1
million in the aggregate, to the extent allowed by the Bankruptcy
Court, (c) all fees and expenses required to be paid pursuant to 28
U.S.C. section 1930(a) plus interest at the statutory rate, and (d)
all reasonable and documented out-of-pocket fees and expenses, in
an aggregate amount not to exceed $50,000, incurred by a trustee
under section 726(b) of the Bankruptcy Code.

A copy of the motion is available at https://bit.ly/3j18Y2d from
PacerMonitor.com.

A copy of the order is available at https://bit.ly/3jf4fdu from
PacerMonitor.com.

                        About Clovis Oncology

Clovis Oncology Inc. is an American pharmaceutical company which
mainly markets products for treatment in oncology.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bank. D. Del. Case No. 22-11292) on December 11,
2022. In the petition signed by Paul E. Gross, executive vice
president and general counsel, the Debtor disclosed $319,164,834 in
assets and $754,564,457 in liabilities.

Judge J. Kate Stickles oversees the case.

The Debtor tapped Morris Nichols Arsht and Tunnell LLLP and Wilkie
Farr & Gallagher LLP as bankruptcy co-counsel, Alixpartners, LLP as
restructuring advisor, Perella Weinberg Partners LP as investment
banker, and Kroll Restructuring Administration, LLC as claims,
noticing, and solicitation agent.



CLOVIS ONCOLOGY: Paul Weiss, Cozen Represent Bondholders Committee
------------------------------------------------------------------
In the Chapter 11 cases of Clovis Oncology, Inc., et al., the law
firms of Paul, Weiss, Rifkind, Wharton & Garrison LLP and Cozen
O'Connor submitted a verified statement under Rule 2019 of the
Federal Rules of Bankruptcy Procedure, to disclose that it is
representing the Ad Hoc Committee.

The Ad Hoc Committee formed by certain unaffiliated holders of the
Debtors' (i) 4.50% Convertible Senior Notes due 2024 issued under
that certain Indenture, dated as of August 13, 2019, between
Clovis, as issuer, and The Bank of New York Mellon Trust Company,
N.A., as trustee, (ii)4.50% Convertible Senior Notes due 2024
issued under that certain Indenture, dated as of November 17, 2020,
between Clovis, as issuer, and The Bank of New York Mellon Trust
Company, N.A., as trustee, and (iii) 1.25% Convertible Senior Notes
due 2025 issued under that certain First Supplemental Indenture,
dated as of April 19, 2018, between Clovis, as issuer, and The Bank
of New York Mellon Trust Company, N.A., as trustee and 2024 Notes.

In or around November 2022, certain Members of the Ad Hoc Committee
engaged Paul, Weiss to represent the Ad Hoc Committee in connection
with the Members' holdings of the Prepetition Notes. In December
2022, the Ad Hoc Committee also engaged Cozen to represent it in
connection with the Ad Hoc Committee's holdings of the Prepetition
Notes.

As of Dec. 12, 2022, members of the Ad Hoc Committee and their
disclosable economic interests are:

Antara Capital LP
55 Hudson Yards
47th Floor Suite C
New York, NY 10001

* Prepetition Notes: $80,106,000
* 8,682,629 Shares (short)
* 5,000 Call Options (short)
* 5,000 Put Options

D. E. Shaw Valence Portfolios, L.L.C.
1166 Avenue of the Americas Ninth Floor
New York, NY 10036

* Prepetition Notes: $26,050,000
* 806,223 Shares (short)
* 900 Call Options (short)

Farallon Capital Management, L.L.C.
One Maritime Plaza Suite 2100
San Francisco, CA 94111

* Prepetition Notes: $51,910,000
* 150,000 Shares (short)

Highbridge Capital Management, LLC
277 Park Avenue
23rd Floor
New York, NY 10172

* Prepetition Notes: $58,616,000
* 3,928,267 Shares (short)
* 2,214 Call Options (short)

UBS O'Connor LLC
One North Wacker Drive 32nd Floor
Chicago, IL 60606

* Prepetition Notes: $30,000,000
* 400,000 Shares (short)

Counsel to the Ad Hoc Committee can be reached at:

          COZEN O' CONNOR
          Mark E. Felger, Esq.
          1201 North Market Street, Suite 19801
          Wilmington, DE 19801
          Telephone: (302) 295-2000
          Facsimile: (302) 295-2013
          E-mail: mfelger@cozen.com

             - and -

          PAUL, WEISS, RIFKIND, WHARTON & GARRISON LLP
          Brian S. Hermann, Esq.
          Jacob A. Adlerstein, Esq.
          Kyle R. Satterfield, Esq.
          1285 Avenue of the Americas
          New York, NY 10019
          Telephone: (212) 373-3000
          Facsimile: (212) 757-3990
          E-mail: bhermann@paulweiss.com
                  jadlerstein@paulweiss.com
                  ksatterfield@paulweiss.com

A copy of the Rule 2019 filing, downloaded from PacerMonitor.com,
is available at https://bit.ly/3YA7FHE and https://bit.ly/3VnA6WR

                    About Clovis Oncology

Clovis Oncology Inc. (NASDAQ:CLVS) is an American pharmaceutical
company which mainly markets products for treatment in oncology.

Clovis Oncology, Inc., and two affiliates sought Chapter 11
protection (Bankr. D. Del. Lead Case No. 22-11292) on Dec. 11,
2022.  The Hon. J Kate Stickles is the case judge.

Clovis Oncology had $319,164,834 in total assets against
$754,564,457 in total liabilities as of Oct. 31, 2022.

The Debtors tapped MORRIS NICHOLS ARSHT & TUNNELL LLP and WILLKIE
FARR & GALLAGHER LLP as bankruptcy co-counsel; ALIXPARTNERS, LLP,
as restructuring advisor; and PERELLA WEINBERG PARTNERS LP as
investment banker.  KROLL RESTRUCTURING ADMINISTRATION LLC is the
claims agent.


CM RESORT: Suzann Ruff Notes Plan Funding Already Withdrawn
-----------------------------------------------------------
Suzann Ruff filed her objection to confirmation of the MAR Living
Trust's Plan of Reorganization for  CM Resort LLC, et al.

The MAR Living Trust holds a controlling ownership interest in CM
Resort LLC and each of the other Debtors.

Suzy points out that the Plan disclosed in the approved and
circulated Amended Disclosure Statement cannot be confirmed because
the Plan is not feasible now that the funding for the Plan has been
withdrawn.

According to Suzy, any attempt now to confirm the Plan without
making such disclosures and plan amendments and without setting new
deadlines is not in good faith and constitutes an additional basis
to deny confirmation of the Plan.

Attorney for Suzann Ruff:

     Dennis Olson, Esq.
     1412 Main Street, Suite 2600
     Dallas, TX 75202
     Telephone: (214) 460-7179
     E-mail: denniso@dallas-law.com

                         About CM Resort

Based in Gordon, Texas, CM Resort LLC, a single asset real estate,
filed a voluntary petition for bankruptcy under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Tex. Case No. 18-43168) on Aug. 15,
2018. The case is jointly administered with the Chapter 11 cases
filed by CM Resort Management LLC and nine other companies. Case
No. 18-43168 is the lead case.

In the petition signed by Mark Ruff, member and authorized agent,
CM Resort estimated $1 million to $10 million in assets and $10
million to $50 million in liabilities. Judge Russell F. Nelms
presides over the case.  

Gerrit M. Pronske, Esq., at Pronske Goolsby & Kathman, P.C., is CM
Resort's legal counsel.

John Dee Spicer was appointed as Chapter 11 trustee.  The trustee
is represented by Cavazos Hendricks Poirot, P.C.


CORELOGIC INC: S&P Alters Outlook to Negative, Affirms 'B-' ICR
---------------------------------------------------------------
S&P Global Ratings revised its outlook to negative from stable on
California-based property data and analytics provider CoreLogic
Inc.

S&P said, "We affirmed all ratings including our 'B-' issuer credit
rating on the company because of its ample liquidity, including
nearly $250 million cash and full availability under its $500
million revolving credit facility. Although we expect a relatively
modest cash burn in 2023, we expect CoreLogic to generate positive
free cash flow in 2024 as mortgage origination volumes begin to
increase again.

"The negative outlook reflects the heightened risk of a downgrade
if the mortgage market continues to deteriorate and we expect
CoreLogic to burn cash on a sustained basis, rendering its capital
structure unsustainable."

Lower mortgage volumes, higher interest expense, and higher
restructuring costs have eroded CoreLogic's cash flow. Interest
rates have continued to climb over the last several months,
weakening housing affordability and lowering demand for mortgages.
As of late November, the Mortgage Bankers Association (MBA)
forecasts 5.9 million mortgage loan originations in 2022 and 4.8
million in 2023. This is significantly lower than the 6.7 million
for 2022 and 6.1 million for 2023 that it expected six months ago.
This latest forecast calls for a 56% year-over-year decline in 2022
followed by a 19% decline in 2023. S&P said, "Although more than
70% of CoreLogic's business is relatively stable and
subscription-based, we expect the drastic declines in its
mortgage-sensitive volume-based businesses will lead to a 20%
decline in total revenue and 40% drop in total reported EBITDA for
2022. Also contributing to the decline are approximately $75
million of restructuring costs and expenses to implement its
recently expanded cost-reduction initiatives, as well as wage
inflation and unfavorable foreign exchange movements. The EBITDA
decline, combined with higher interest expense, has temporarily
wiped out the free cash flow we previously expected the company to
generate. We now expect it to burn around $150 million cash in
2022, incorporating modest negative free operating cash flow, about
$38 million in required debt amortization, a $51 million one-time
tax payment related to its leveraged buyout in 2021, and nearly $50
million for acquisitions. We expect some profitability improvements
in 2023 due to moderately lower restructuring expenses, the
realization of cost savings, full-year contribution of
acquisitions, and recouping losses from exiting unprofitable
businesses. Much of these benefits will be offset by another year
of lower mortgage originations and higher interest expense.
Although the company has hedged the floating interest rate exposure
on about 55% of its debt, it has more than $5 billion total funded
debt, so even modest changes in interest rates have a material
impact on cash flows. Still, we expect free cash flow will be only
modestly negative in 2023."

CoreLogic's ample liquidity and long-dated maturities support the
rating. As of Sept. 30, 2022, the company had $247 million cash and
full availability under its $500 million revolver due in 2026,
which offers plenty of cushion to absorb a moderate temporary cash
burn. CoreLogic doesn't have any other meaningful debt maturities
until its $750 million senior secured notes mature in May 2028 and
$3.75 billion first-lien term loan matures in June 2028. S&P said,
"Since the company will not have any large calls on cash for
several years, we believe it can endure short-term challenges until
the mortgage market begins to recover, which we expect in 2024.
However, even the robust percentage growth in 2024 we expect would
leave volumes significantly lower than the 2021 peak and we expect
relatively slower growth thereafter. Key risks to our forecast
include the potential for higher interest rates, which would
increase the company's interest expense and lower demand for
mortgage originations further, inability to execute its cost-saving
initiatives, and cash flow that lags reported profitability because
of unfavorable working capital."

CoreLogic has a leading position in the mortgage processing market,
which has high barriers to entry. Its competitive advantages
include unique proprietary data sets, including residential
property data that is hard to replicate because it is amassed over
a long period through various public and private sources. S&P said,
"We consider CoreLogic a leader in its industry, with high
switching costs and mission-critical services embedded in its
clients' workflows. The company has benefited from increased
regulatory scrutiny on U.S. financial services companies. They are
turning to large providers with established track records and
high-quality reputations. We believe the company will continue to
invest over the next several years to enhance its competitive
position and increase its market share."

The negative outlook reflects the heightened risk of a downgrade if
the mortgage market continues to deteriorate and S&P expects
CoreLogic will burn cash on a sustained basis, rendering its
capital structure unsustainable.

S&P could lower the rating if it believed the company's capital
structure were unsustainable, which could result from
greater-than-expected declines in mortgage originations, lower
profitability due to the inability to manage costs and achieve
cost-savings targets, operating cash flow that significantly lags
reported profitability due to unfavorable working capital, or a
more aggressive financial policy. Signs that its capital structure
is unsustainable could include a combination of:

-- Persistent negative discretionary cash flow generation;

-- Depleted cash balances or limited revolver availability;

-- Leverage sustained above 10x;

-- Minimal covenant cushion; or

-- Insufficient EBITDA to cover fixed charges.

S&P could revise the outlook to stable if it forecasts CoreLogic
will improve leverage below 10x and generate cash on a sustained
basis. This could happen if:

-- Mortgage originations trough in 2023 and rise again in 2024;

-- The company realizes its cost-saving initiatives and otherwise
manages expenses well; and

-- Restructuring costs drop considerably.

ESG credit indicators: E-2, S-2, G-3



CORNERSTONE CHEMICAL: S&P Alters Outlook to Stable, Affirms B- ICR
------------------------------------------------------------------
S&P Global Ratings revised the rating outlook to stable from
positive and affirmed its 'B-' issuer credit rating on U.S.-based
Cornerstone Chemical Co. and on its senior secured notes.

The stable outlook reflects S&P's view that operating performance
and credit measures will be sufficient for the ratings despite the
portent of a macroeconomic recession in 2023 while liquidity
remains adequate.

Various headwinds have decreased the likelihood of a rating upgrade
on Cornerstone. S&P no longer believes there is a one-in-three
chance of a rating upgrade on the company during the next year.
After having posted improving results through 2021 and into the
early part of 2022, Cornerstone's profitability contracted severely
in the second quarter and its third quarter results--while better
on a year-over-year basis--did little to mitigate the burden.
Rather, they underscored the change in conditions. S&P had expected
margin per kilo metric ton to increase in all product lines in
2022. This has not happened, as acrylonitrile gross margin was cut
by over nine percentage points, or more than half. Melamine gross
margin was down almost 12 percentage points and sulfuric acid gross
margin was down 10 percentage points. Demand in Europe is weak for
all of Cornerstone's products, and S&P expects this to continue
into 2023. The company has lowered its earnings guidance for 2022
quite significantly, and its weighted average adjusted
debt-to-EBITDA ratio for this year and the next is now likely to be
firmly within the 6x-8x area.

Acrylonitrile demand is weakening globally while formerly strong
pricing is being relinquished from the substantial drop in
propylene costs. New acrylonitrile capacity in China has led to an
increase in exports from China and Korea, limiting arbitrage
opportunities and effectively setting the global spot market price.
The rapid decline in propylene costs has resulted in a decrease of
higher-cost inventory and has hurt Cornerstone's contracted and
spot sale margins. As U.S. propylene becomes cost-advantaged
globally while European natural gas prices remain high, Cornerstone
expects to enjoy a more favorable competitive environment in the
fourth quarter and into 2023.

Unplanned outages and high ammonia prices were headwinds to
melamine segment performance, but good pricing and mix were enough
to keep the segment growing. During the first nine months of the
year, Cornerstone experienced lost revenue and gross profit due to
unplanned outages on melamine and on the tenant site from mid-May
to July. This greatly abated sales volumes. S&P estimates the
impact of these outages to have been roughly 10% on revenue and 18%
on gross profit. However, because of very strong pricing and
improved regional mix, melamine revenue and gross profit dollars
still grew by 31% and 6% in the quarter, respectively. There is
risk the pricing and mix benefits could falter within the year or
so, though, as melamine customers undergo inventory destocking.

Sulfuric acid grew, though this is the smallest and lowest margin
of Cornerstone's segments. The company's sulfuric acid customers
have been undergoing planned outages and experiencing unplanned
outages, which have disrupted Cornerstone's order patterns. Sulfur
pricing has fallen to $90 per long ton in the fourth quarter from
$352 in the third quarter, but the segment may have better volumes
in the fourth quarter on higher operating rates. Margins in the
segment have improved and should remain relatively solid in 2023.

Debt leverage was relatively flat sequentially, but is likely to
rise. As of Sept. 30, 2022, Cornerstone's adjusted debt-to-EBITDA
ratio was 5.9x compared to 6.1x on June 30, 2022. This is despite
the adjusted debt balance rising by about $12 million to $635
million. However, the company's relatively strong December 2021
quarter (which produced roughly $45 million of adjusted EBITDA)
will likely be replaced by a much weaker fourth-quarter performance
this year. S&P said, "We believe Cornerstone's adjusted-leverage
ratio could spike to near 7.3x by the end of this year. We note the
company has a series of items that its banks permit to be added to
its calculated EBITDA figure, whereas we do not add them back."
These include the pro forma impact of lost melamine and urea
production due to plant outage; incremental costs to purchase raw
material on the open market during the sulfuric acid plant outage;
and incremental maintenance and repair costs pertaining to the
plant turnarounds.

Interest expense will need to be monitored. Cornerstone's interest
expense for the 12 months ended Sept. 30, 2022, rose to $43.5
million from $40.4 million, but we note the pace of the rise was
relatively manageable. This is because more than 80% of the
company's debt is fixed rate, as the company has $450 million of
6.75% senior secured notes due Aug. 15, 2024. The company also
issued $7.5 million in face value of 13.35% senior secured notes on
Aug. 11, 2022, and this set of notes is also due Aug. 15, 2024. The
company will pay-in-kind (PIK) 6.60% of the rate on this tranche
rather than cash pay. The PIK preferred-equity tranche of its
capital structure remains in place. The company may use proceeds
from the settlement of a dock allision incident to redeem some of
the PIK-accruing tranches, but S&P believes it is important for the
company to generate organic earnings and free cash flow to pay down
the drawings of its cash-interest-accruing asset-based lending
(ABL) facility.

Liquidity should remain sufficient during the next year. Despite
the likelihood of the company burning free cash by roughly $20
million to $30 million in 2022, we believe Cornerstone has
sufficient liquidity to meet its fixed charges during the next
year. The company received a $10 million capital infusion from its
financial sponsor in August of 2022 in the form of the
aforementioned $7.5 million secured notes and $2.5 million of
series A preferred stock, which is entitled to a 20% annual cash
dividend per share. The company also amended its U.S. ABL revolving
facility that month, upsizing it by $25 million to $150 million.
The borrowing base calculation limited the line cap to about $136
million at the end of the third quarter. After deducting $5.7
million of letters of credit and $98 million of drawn borrowings,
this left the available borrowing capacity at almost $32 million.
Combined with its cash on hand, Cornerstone had about $35 million
of liquidity at Sept. 30, 2022. It also received insurance and
litigation settlement proceeds of over $13 million in aggregate
related to the dock allision after the quarter's end, improving the
liquidity position.

S&P said, "The stable outlook reflects our view that the company's
expected performance for the next 12 months is sufficient for it to
keep liquidity adequate while generating credit measures that are
either in line with or slightly better than those expected at the
current ratings. A weighted average adjusted debt-to-EBITDA ratio
that is within the 6x-8x area and EBITDA to interest coverage ratio
within the 1.3x-1.8x area would be indicators of credit measures
appropriate for the current rating.

"We could lower the ratings if the macroeconomic environment
weakens sufficiently (our base-case scenario forecasts a recession
in the U.S. for full-year 2023 with recovery to start in the latter
half) or if operational execution is poor. These conditions could
make the company's capital structure unsustainable with Cornerstone
less likely to be able to meet its fixed charge obligations.
Liquidity becoming constrained would be a catalyst for a
downgrade.

"We could raise the ratings modestly if macroeconomic conditions
brighten and the company establishes a track record of continued
deleveraging on its trailing-12-month adjusted debt-to-EBITDA
ratio. We would also look to see the company resolve certain open
items, including refinancing its 6.75% senior secured notes due
2024; finding a replacement tenant on its site if it cannot reach a
longer-term arrangement with existing tenant Rohm, gaining more
clarity regarding how long melamine tariffs (which have benefited
the company's competitive dynamics) will remain in place; and
potentially reducing or eliminating the PIK-preferred equity
tranche of its capital structure."

ESG credit indicators: E-3, S-2, G-3

S&P said, "Environmental factors are a moderately negative
consideration in our credit rating analysis of Cornerstone Chemical
Co., as primarily a commodity chemical producer of acrylonitrile,
melamine, and sulfuric acid. The asset-intensive nature of
commodity chemical production lends itself to scrutiny and
regulations related to carbon dioxide emissions, waste, and
pollution. Governance is moderately negative consideration. We view
financial sponsor-owned companies with highly leveraged financial
risk profiles as demonstrating corporate decision-making that
prioritizes the interests of the controlling owners, typically with
finite holding periods and a focus on maximizing shareholder
returns."



CROWN COMMERCIAL: Wins Cash Collateral Access Thru Jan 2023
-----------------------------------------------------------
The U.S. Bankruptcy Court for the Northern District of Illinois,
Eastern Division, authorized Crown Commercial Real Estate and
Development, LLC to use cash collateral on an interim basis in
accordance with the budget.

The Debtor and Rialto Capital Advisors, LLC, have agreed to the
terms of a tenth interim order permitting continued cash collateral
access.

Rialto is the Special Servicer and Attorney-in-Fact for secured
creditor U.S. Bank National Association, as Trustee for the benefit
of the holders of Morgan Stanley Capital I Inc., Commercial
Mortgage Pass-Through Certificates, Series 2012-05.

The Debtor stipulates and agrees to continue operating its business
and pay expenses only in accordance with the terms of the interim
order from December 16 through and including January 5, 2023.

Bank of America, N.A. made a loan to the Debtor in the original
principal amount of $27,450,000, pursuant to a loan agreement dated
June 26, 2012.  The Loan is evidenced by a promissory note dated
June 26, 2012, in the original principal amount of $27,450,000 made
by the Debtor and payable to the order of the Original Lender.

To secure repayment of the Loan, the Debtor executed and delivered
to the Original Lender a Mortgage, Assignment of Leases and Rents,
and Security Agreement dated as of June 26, 2012, encumbering the
Debtor's real property, a real property improved by a shopping
center commonly known as Chatham Village Square Shopping Center,
located at 87th Street and Cottage Grove Avenue, Chicago, IL 60619,
recorded with the Cook County Recorder of Deeds on July 20, 2012,
as document number 1220213054.

As further security for the Loan, the Debtor granted the Original
Lender a lien on all of its personal assets. On June 29, 2012, the
Original Lender perfected its security interest in the Debtor's
assets by filing a UCC Financing Statement with the Illinois
Secretary of State identifying Crown Commercial as the debtor and
the Original Lender as the secured party.

On July 2, 2012, the Original Lender negotiated the Note to the
order of Rialto pursuant to an allonge and delivered the Note with
the Allonge to Rialto.

On August 8, 2012, the Original Lender assigned the Mortgage to
Morgan Stanley Capital I Inc., Commercial Mortgage Pass-Through
Certificates, Series 2012-05, by executing and delivering to the
Lender an Assignment of Mortgage, Assignment of Leases and Rents,
and Security Agreement, which was recorded with the Cook County
Recorder of Deeds on September 10, 2012, as document number
1225408405.

On August 30, 2012, Rialto perfected its security interest in the
Debtor's assets by filing a UCC Financing Statement Amendment with
the Illinois Secretary of State identifying the Debtor as the
debtor and the Lender as the secured party, as subsequently
continued by filing of those UCC Financing Statement Amendments on
September 6, 2012, January 11, 2017, and January 18, 2022.

As of the Petition Date, the Debtor owed Rialto $22,874,831.

The Debtor is authorized to use the cash collateral to pay only
actual, ordinary and necessary operating expenses for the purpose
of operating its business as Debtor in Possession. The use of the
Lender's cash collateral to pay any extraordinary expense in excess
of actual, ordinary and necessary operating expenses will require
the prior written approval of the Lender or further order of the
Court upon three days' notice.

The Debtor will ensure the payment of all personal property taxes,
real property taxes, sales taxes, payroll taxes, insurance,
maintenance expenses, and payroll/wages in connection with
preserving the Property coming due during the Interim Period.

These events constitute an "Event of Default:"

     a. The Debtor's failure to maintain appropriate insurance for
the Collateral;

     b. Except for disclosed payments made following the Petition
Date through the date of the Order, if the Debtor pays obligations
not showing on the Budget without the Lender's prior written
consent or further Court order or exceeds the Budget amounts by
more than 15%;

     c. The Debtor fails to provide, when due, any reports or
accounting information reasonably required by the Agreed Interim
Order;

     d. Any termination by the Court of the Debtor's use of cash
collateral; or

     e. Failure to make the Adequate Protection Payment when due.

A further interim hearing on the matter is scheduled for January 4,
2023 at 10 a.m.

A copy of the order and the Debtor's budget is available at
https://bit.ly/3v2k6yp from PacerMonitor.com.

The budget provides for total expenses, on a weekly basis, as
follows:

      $414,106 for the week ending December 22, 2022;
        $9,173 for the week ending December 29, 2022; and
       $13,933 for the week ending January 5, 2023.

                    About Crown Commercial
                Real Estate and Development, LLC

Crown Commercial Real Estate and Development, LLC operates shopping
center, located at 87th Street and Cottage Grove Avenue, Chicago,
IL 60619. The Property consists of a shopping center owned and
operated for 25 years by Crown Commercial.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. N.D. Ill. Case No. 22-05113) on May 3,
2022. In the petition signed by Musa P. Tadro, manager, the Debtor
disclosed up to $50,000 in assets and up to $50 million in
liabilities.

The Law Offices of Konstantine Sparagis is the Debtor's counsel.

Judge Janet S. Baer oversees the case.



CUSTOM ALLOY: Court OKs Cash Collateral Access, DIP Loan
--------------------------------------------------------
The U.S. Bankruptcy Court for the District of New Jersey authorized
Custom Alloy Corporation to obtain postpetition purchase money
financing pursuant to Bankruptcy Code Section 364(d) and Bankruptcy
Rule 4001(c) for the purchase of certain equipment from Equipment
Depot of Pennsylvania, Inc.

The Debtor sought to enter into a Supplier Development Fund
Agreement pursuant to which Electric Boat Corporation will be
granted a senior secured postpetition purchase money security
interest in certain equipment, described as a SANY Heavy Forklift
Model SCP500H4 and ordered by the Debtor from Equipment Depot of
Pennsylvania, Inc.

The Debtor sought approval to borrow $945,602 on an interim and
then a final basis for the purchase of the SDF Truck.

The Debtor has an immediate and critical need to obtain
postpetition financing under the SDF Agreement to purchase the SDF
Truck.

The Debtor needs the SDF Truck to fulfill its contracts with EB;
and the Debtor's contracts with EB are critical to the national
defense. The funding for the SDF Truck derives from a special
program established by the United States Navy in connection with
the 2019 and 2020 National Defense Authorization Act. Under the SDF
program, the Navy has provided certain funding to EB to distribute
to its subcontractors; and the recipients of the funds are required
to grant EB a lien in the acquired equipment. Without participating
in the SDF program, the Debtor would have no ability to pay for the
SDF Truck. The purchase and financing of the SDF Truck is a
purchase money security interest, would not require debt service,
would enhance the Debtor's operating capabilities, would not
prejudice existing secured lenders, and would strengthen the
national defense industrial base.

The Debtor is authorized to execute the SDF Credit Documents,
including the SDF Agreement and such additional documents,
instruments, and agreements as may be reasonably required by EB to
implement the terms or effectuate the purposes of the Order. The
Debtor is authorized to borrow the amount of $945,602 and to use
such funds for the purpose of paying the amount due for the SDF
Truck.

These events constitute an "Event of Default":

     a. Failure by the Debtor to comply with any provision of the
Order or the SDF Credit Documents;

     b. The Debtor will take any material action in the Chapter 11
Cases that is adverse to EB or its interests in the SDF Truck;

     c. Any of the Chapter 11 Cases are dismissed or converted to a
chapter 7 case, or a chapter 11 trustee, a responsible officer, or
an examiner with enlarged powers relating to the operation of the
Debtors'' business is appointed in any of the Chapter 11 Cases;

     d. The Court enters an order granting relief from the
automatic stay to the holder or holders of any security interest to
permit an exercise of remedies with respect to any of the Debtors'
assets;

     e. An order is entered reversing, amending, supplementing,
staying, vacating, or otherwise modifying the Order without the
consent of EB; or

     f. The Debtors create, incur, or suffer to exist any
postpetition liens or security interests in the SDF Truck.

EB is granted, pursuant to Bankruptcy Code sections 364(c)(2) and
364(d)(1), and as security for the obligations created under the
SDF Agreement, a valid, enforceable, unavoidable, and fully
perfected security interest in and lien and mortgage upon the SDF
Truck Custom and CIBC have entered into secured financing
arrangements pursuant to a Loan and Security Agreement dated as of
March 4, 2010. CAC Michigan guaranteed the amounts owed by Custom
under the Prepetition Loan Agreement.

A final hearing on the matter is set for December 29, 2022 at 11:30
a.m.

A copy of the order is available at https://bit.ly/3HM1TwP from
PacerMonitor.com.

                  About Custom Alloy Corporation

Custom Alloy Corporation is a manufacturer of specialty metals for
seamless and welded pipe fittings & forgings, predominantly for
customers requiring time-critical maintenance or repair.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. N. J. Case No. 22-18143) on October 13,
2022. In the petition signed by Adam M. Ambielli, CEO and
president, the Debtor disclosed up to $50 million in assets and up
to $100 million in liabilities.

Judge Michael B. Kaplan oversees the case.

An official committee of unsecured creditors has retained Fox
Rothschild LLP as counsel.

Jonathan I. Rabinowitz, Esq., at Rabinowitz, Lubetkin & Tully, LLC,
is the Debtor's counsel.



DAR HOME: Court OKs Interim Use of Cash Collateral Thru Jan 2023
----------------------------------------------------------------
DAR Home Company, LLC asks the U.S. Bankruptcy Court for the
Southern District of Texas, Galveston Division, for authority to
use cash collateral.

The Debtor requires the use of cash collateral to continue to
operate its business.

The effects of COVID-19 in early 2020 could not have come and a
more inopportune time for the debtor. Local lockdowns and mandates
all but shuttered the Debtor, who struggled to complete work and
generate new income to meet its financial demands. The Debtor's
business model is largely based on entering the homes and
businesses of its customers, and during the early days of COVID-19
this proved impossible. As a result, the debtor slowly began
scaling back operations. Unfortunately, the debtor's best efforts
were unsuccessful, and the Debtor was forced to seek loans in an
attempt to make ends meet.

The Lenders believed to be asserting liens on the cash collateral
are Cloudfund, LLC, Chrome Capital Group, LLC, and an unknown
entity.

As adequate protection, the Lenders will be granted a replacement
lien on the accounts receivables of the Debtor as is expressly
contemplated by 11 U.S.C. section 361(2) when the liens are
diminished by the Debtor's use of such collateral.

The Debtor retained cash reserves and bank account balances
totaling $371 at the time of filing, and immediate outstanding
receivables of approximately $9,327. The Debtor has new jobs and
anticipates billing this work upon completion of milestones in each
project. The Debtor needs the use of cash reserves, bank account
balances, and new receivables to pay expenses incurred in the
ordinary course of business.

A copy of the motion is available at https://bit.ly/3HGpn6o from
PacerMonitor.com.

On December 16, the Court held a hearing on the Debtor's request
for cash collateral access through January 8, 2023. The Court ruled
that the Debtor may use cash collateral on an interim basis subject
to a final hearing.  The final hearing on the matter is set for
January 3 at 9:30 a.m.

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

                  About DAR Home Company, LLC

DAR Home Company, LLC operates as a retail service company. DAR
Home's primary income is derived from construction services for
individual and business consumers looking to build and remodel
their homes or businesses. DAR Home serves local markets in
Brazoria and Harris counties.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Tex. Case No. 22-80240) on December
12, 2022. In the petition signed by David Rodriguez, owner, the
Debtor disclosed up to $50,000 in assets and up to $500,000 in
liabilities.

Michael L. Hardwick. Esq., at Michael Hardwick Law, PLLC, is the
Debtor's legal counsel.



DCIJ BEE HIVE: U.S. Trustee Cites Deficiencies in Plan
------------------------------------------------------
The United States Trustee, Patrick S. Layng, filed a limited
objection to the Dcij Bee Hive, LLC's Amended Plan of
Reorganization, dated Nov. 14, 2022.

The U.S. Trustee points out that the Plan has the following
deficiencies which need to be addressed at confirmation: (1) the
Plan proposes an outdated, inconsistent treatment of the claim of
the SubV Trustee; (2) the Plan does not provide for treatment of
the IRS's priority claim; and (3) the financial projections are not
feasible as presented, and additional details are needed to support
the financial projections.

The U.S. Trustee further points out that the Plan proposes to pay
the attorney fees either in full on the effective date or at a set
monthly rate for 36 months, and the Plan proposes to pay the SubV
Trustee either in full on the effective date or at a set rate of
$152.77 over an unstated period of time.

The U.S. Trustee asserts that the projected payments to the SubV
Trustee need to be adjusted to reflect the correct amount of
estimated fees.

According to the U.S. Trustee, the Plan does not explain how long
the periodic payments (currently estimated at $152.77 will be paid,
and the terms of payment for both the attorney and Trustee should
be the same.

The U.S. Trustee points out that Section 4.2 of the Plan states
that the Debtor will amend the Plan if necessary to pay the
priority claim, if there is any, after the IRS amends their claim.
The IRS's most recent amended claim details priority debt totaling
$801. The Plan has not been amended nor supplemented to deal with
the payment of this claim.

The U.S. Trustee further points out that the Plan and Projections
filed with the Court do not provide sufficient information on how
the Debtor will meet the projections of $102,000.

                        About DCIJ Bee Hive

DCIJ Bee Hive, LLC, is a limited liability company that was
organized on September 6, 2016. DCIJ has operated as an assisted
living service provider in Eau Claire, Wisconsin since its
inception. Daniel Pekol is the sole owner/managing member of DCIJ.

DCIJ Bee Hive sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. W.D. Wis. Case No. 22-10427) on March 25,
2022. In the petition signed by Daniel Peko, managing member, the
Debtor disclosed up to $50,000 in assets and up to $10 million in
liabilities.

Judge Catherine J. Furay oversees the case.

Evan M. Swenson, Esq., at Swenson Law Group, LLC, is the Debtor's
counsel.


DIFFUSION PHARMACEUTICALS: Agrees With LifeSci on Board Composition
-------------------------------------------------------------------
Diffusion Pharmaceuticals Inc. announced it has entered into a
settlement agreement with LifeSci Special Opportunities Master Fund
Ltd., affiliated entities and certain related parties, with respect
to, among other things, the membership and composition of the
Company's board of directors, before the Company's 2022 Annual
Meeting of Stockholders.

Under the terms of the agreement, LifeSci Special Opportunities
will withdraw its slate of director nominees previously nominated
for election and vote in favor of the Board's recommended nominees
at the Annual Meeting.  Diffusion has agreed that, in the event it
has not completed a transaction resulting from its ongoing
strategic review process by July 1, 2023, the Company will promptly
appoint an individual designated by LifeSci Special Opportunities
to the Board, subject to certain conditions.

"We are very pleased to have reached an agreement with LifeSci
Special Opportunities, enabling our board and management team to
focus on expeditiously advancing our strategic review process to
maximize long-term value for all our stockholders," said Robert J.
Cobuzzi, Jr., Ph.D., chief executive officer of Diffusion and a
member of the Board.  "We appreciate LifeSci Special Opportunities'
support of our process."

LifeSci Special Opportunities will not be submitting blue proxy
cards for tabulation for the Annual Meeting and encourages
stockholders to submit a WHITE proxy card in support of the Board's
recommendations on each proposal.  All votes previously submitted
on the blue proxy cards (whether respect to withdrawn directors or
other agenda matters) will be disregarded in entirety.

LifeSci Special Opportunities, which currently beneficially owns
approximately 4.8% of Diffusion's outstanding shares, in the
aggregate, is also subject to certain customary standstill
provisions under the terms of the agreement.  The complete
agreement between Diffusion and LifeSci Special Opportunities will
be filed on a Form 8-K with the U.S. Securities and Exchange
Commission.

For questions or assistance, please contact Innisfree M&A
Incorporated, Inc., the Company's proxy solicitor, toll-free at
(877) 456-3402. Banks and brokers may call collect at (212)
750-5833.

                  About Diffusion Pharmaceuticals

Diffusion Pharmaceuticals Inc. is a biopharmaceutical company
developing novel therapies that enhance the body's ability to
deliver oxygen to the areas where it is needed most.  The Company's
lead product candidate, TSC, is being developed to enhance the
diffusion of oxygen to tissues with low oxygen levels, also known
as hypoxia, a serious complication of many of medicine's most
intractable and difficult-to-treat conditions.

Diffusion reported a net loss of $24.09 million in 2021, a net loss
of $14.18 million in 2020, and a net loss of $11.80 million in
2019.  As of June 30, 2022, the Company had $29.18 million in total
assets, $2.52 million in total current liabilities, and $26.67
million in total stockholders' equity.


DODGE DATA: $455M Bank Debt Trades at 16% Discount
--------------------------------------------------
Participations in a syndicated loan under which Dodge Data &
Analytics LLC is a borrower were trading in the secondary market
around 83.6 cents-on-the-dollar during the week ended Friday,
December 16, 2022, according to Bloomberg's Evaluated Pricing
service data.

The $455.0 million facility is a Term loan.  It is scheduled to
mature on February 22, 2029.  The amount is fully drawn and
outstanding.

Dodge Data & Analytics LLC provides software solutions. The Company
offers analytics and software-based workflow integration solutions
for the construction industry.




DURA-METRICS INC: David Sousa Named Subchapter V Trustee
--------------------------------------------------------
The U.S. Trustee for Region 17 appointed David Sousa as Subchapter
V trustee for Dura-Metrics, Inc.

Mr. Sousa disclosed in a court filing that he is a "disinterested
person" within the meaning of Section 101(14) of the Bankruptcy
Code.

Mr. Sousa may be reached at:

     David Sousa
     P.O. Box 3167
     Visalia, CA 93278-3167
     Phone: (559) 242-2065
     Email: Dave@fresnotrustee.com

                      About Dura-Metrics Inc.

Dura-Metrics Inc. -- https://www.dentalmasters.com/ -- is a dental
laboratory in Rohnert Park, California.  For over 65 years,
Dura-Metrics' expertly trained technicians and staff have provided
superior dental lab services to dental practices nationwide.

Dura-Metrics filed a petition for relief under Subchapter V of
Chapter 11 of the Bankruptcy Code (Bankr. E.D. Calif. Case No.
22-23151) on Dec. 5, 2022, with between $100,000 and $500,000 in
assets and between $1 million and $10 million in liabilities.
Michael Kulweic, president of Dura-Metrics, signed the petition.

Judge Christopher M. Klein oversees the case.

The Debtor is represented by Gabriel E. Liberman, Esq., in
Sacramento, Calif.


E. LYNN SCHOENMANN: Defendants Entitled to Summary Judgment
-----------------------------------------------------------
In the adversary case styled In re E. Lynn Schoenmann, Chapter 11
Debtor. E. Lynn Schoenmann, Plaintiff, v. Stuart Gordon Schoenmann;
Celeste Lytle; Beth Schoenmann; Colette Sims, Defendants,
Bankruptcy Case No. 22-30028-DM, Adversary Case No. 22-3024, (N.D.
Cal.), Bankruptcy Judge Dennis Montali for the Northern District of
California grants the motion for summary judgment filed by the
Defendants Stuart Gordon Schoenmann, Celeste Lytle, Beth Schoenmann
and Colette Sims.

In the Memorandum Decision Denying Motion for Summary Judgment
issued on Nov. 28, 2022 (in Adv. Proc. No. 22-3019), the court
discussed the Superior Court's Tentative Decision and its own views
concerning the applicability and binding nature of various aspects
of the Tentative Decision under principles of issue preclusion.

The Tentative Decision is sufficient to determine that the November
Deeds and the July Deeds are invalid. The clear import of the
Tentative Decision, and the need to consider what were identical
issues that were necessarily decided (or more precisely, not
"entirely unnecessary"), for the Superior Court's decision under
applicable principles of issue preclusion, cannot be ignored by the
Court.

As to the March Deeds, while they were not dealt with specifically
by the Tentative Decision, the Defendants have established that
there are no material facts in dispute based upon the current
record that would require denial of the motion for summary judgment
as to them. Rather, the Defendants have established, and the
Plaintiff has not rebutted, the validity of those March Deeds as
reflecting Donn Schoenmann's intent.

The Court does not reach, and therefore does not decide, whether
the Plaintiff was barred from challenging the March Deeds based
upon procedural matters presented (or not presented) to the
Superior Court prior to this bankruptcy.

A. The November Deeds -- The plain import of the Superior Court's
detailed discussion and conclusions that the post marital agreement
and therefore the November Deeds that were contemplated by the
Plaintiff and her late husband, Donn, and recorded as a result of
the post marital agreement, were the result of undue influence by
the Plaintiff and that the Plaintiff has not rebutted those facts
in opposing their invalidity. The real property locations in Mill
Valley, Idyllwild, and Scottsdale will all be held as community
property with right of survivorship. The post marital agreement,
under a heading of "Confirmation of Property," specifically lists
the four parcels at three locations that are the subject of this
adversary proceeding. The November Deeds were in fact prepared and
recorded (except that the California deeds changed the word
"rights" to "right") and remained as such until Donn passed away in
2018. The November Deeds cannot survive and must be invalidated as
a matter of law. The Court agrees with the Defendants that those
deeds and the post marital agreement were part of a single
transaction, involving the same parties and relating to the same
matters.

B. The July Deeds -- While it is true that the July Deeds were not
a direct product of the post marital agreement, as were the
November Deeds, the same record presented to the Superior Court
compels the Court to reach the conclusion that they are also
invalid. The Superior Court painstakingly listed various facts that
have not been rebutted and confirm that it necessarily decided the
invalidity of the July Deeds without specifically addressing them
or specifically declaring them to be invalid. The conclusion is
mandated as a matter of law based upon this record.

C. The March Deeds -- In Paragraph 55 of the Complaint, the
Plaintiff alleges that if the November Deeds and July Deeds are
invalid, she would be entitled to prove that the March Deeds are
invalid ". . . because (among other reasons) they were the product
of undue influence by Stuart and improperly executed in breach of
Donn's duties as a spouse."

The Defendants have presented undisputed facts surrounding the
execution of the March Deeds by Donn, the unimpeded involvement of
his counsel and the legal analysis that supports their validity.
The Court concludes that Donn Schoenmann had the right to alter his
spouse's interests in his half interests in the four properties and
there is no evidence presented by the Plaintiff to support an
allegation that Stuart Schoenmann influenced his father in any
manner. Similarly, the Court finds nothing to support even an
inference that Donn breached any duty to the Plaintiff when he
carried out his well-documented and undisputed desire to eliminate
her survivorship rights.

The Court finds and concludes that those deeds were not the product
of any undue influence by Stuart Gordon Schoenmann or anyone else,
and they cannot be challenged at this point. The Defendants have
established their right to partial summary judgment as to the March
Deeds based on the record presented in these proceedings, not
matters presented to the Superior Court.

A full-text copy of the Memorandum Decision dated Dec. 5, 2022, is
available at https://tinyurl.com/ybfb3hb9 from Leagle.com.

                       About E. Lynn Schoenmann

E. Lynn Schoenmann sought Chapter 11 protection (Bankr. N.D. Cal.
Case No. 22-30028) on January 14, 2022.  She is represented by
Michael St. James, Esq.



E.L. SERVICES: Wins Interim Cash Collateral Access Thru March 2023
------------------------------------------------------------------
The U.S. Bankruptcy Court for the Northern District of California
authorized E.L. Services, Inc. to use cash collateral on an interim
basis in accordance with a budget, through March 31, 2023.

A further hearing on the matter is scheduled for March 15 at 10:30
a.m.

The status conference is continued to March 15 also at 10:30 a.m.

A copy of the order is available at https://bit.ly/3jaHN55 from
PacerMonitor.com.

                     About E.L. Services, Inc.

E.L. Services, Inc., a landscape and maintenance company located in
Dublin, California, filed a Chapter 11 petition (Bankr. N.D. Cal.
Case No. 21-41087) on August 25, 2021.  On the Petition Date, the
Debtor estimated $50,000 to $100,000 in assets and $1 million to
$10 million in liabilities.  The petition was signed by Steven P.
Baca, general manager.

Judge William J. Lafferty oversees the case.

The Debtor tapped Kornfield, Nyberg, Bendes, Kuhner & Little P.C.
to serve as its counsel.



EL MONTE NATURE: Fine-Tunes Plan Ahead of Jan. 23, 2023 Hearing
---------------------------------------------------------------
El Monte Nature Preserve, LLC submitted a Combined Disclosure
Statement and Second Amended Plan of Reorganization.

The Plan provides for the reorganization of the Debtor, which will
engage in refinancing and/or Forward Commitments to Purchase and
Sell sand and aggregate products and will thereafter continue its
business. Accordingly, the Debtor will remain in existence even
after the claims of Creditors have been satisfied. Through this
reorganization, (i) all Creditors claims will be paid in full, with
interest, and (ii) the Debtor's members (equity holders) will
retain their interest in the Debtor.

The Debtor's Plan provides for payment in full, with interest, of
all Allowed Claims, over time from Pre-Production Financing and Net
Mining Proceeds.

To achieve this, the Plan contemplates (i) the Debtor's continued
efforts to obtain entitlements and applicable mining and related
permits; (ii) the mining, delivery and sale of sand and other
extractable aggregates from the Debtor's Property; (iii) the
acceptance for a fee of appropriate fill material to the Property
following sand and aggregate extraction; (iv) the obtaining of
initial financing for entitlement processing through the LKI
Financing and subsequent Pre-Production Financing to retire all
secured and unsecured indebtedness; and (v) reclamation and
remediation of the Property following the completion of the
extraction and fill aspects of the Project. The Debtor believes,
that the overall time necessary to fully perform the Plan will
occur up to 2033, long after all creditors' claims are
extinguished.

The Debtor believes that the LKI Financing, will be sufficient to
enable the Debtor to achieve approval of its environmental
document, an Environmental Impact Report ("EIR"). Once such
approval is obtained, the Debtor believes that it will be able to
arrange for Pre-Production Financing to provide cash to repay
indebtedness owed and payable under the Debtor's Plan.

Some creditors believe that the Debtor does not have sufficient
cash to enable the Debtor to reach approval of its EIR. At the
Confirmation Hearing, the Court will address, among many other
issues, whether the Plan is feasible, i.e, whether confirmation is
likely to be followed by the Debtor's liquidation or the need for
the Debtor's further financial reorganization.

Under the Plan, Secured Creditors claims will be paid in full, with
interest, at the non-default rate specified in their respective
loan documents by the end of 2024, and unsecured creditors' claims
will be paid in full, with interest, at 5% from and after the
Effective Date until paid in full. Royalty Claims (Classes 7A and
7B) and Fixed Mining-Contingent Claims (Classes 8A, 8B, 8C and 8D)
and the Unsecured Rejection Damage Claim of HH (Class 9) will be
paid with a fixed dollar per ton of sand sales.

The Debtor's existing equity interests will remain intact.

The Debtor may prepay its Creditors without penalty if its finances
allow.

The Plan provides for the reorganization of the Debtor by engaging
in Initial Financing, completing entitlements authorizing the
Debtor to mine sand/aggregate material from the Property, and
further by secondary refinancing and/or sales of sand/aggregate
mined material. The Debtor's Plan provides for payment in full of
all Creditors' claims as described in the Plan.

Class 3 consists of the Secured Claim of LFTC related to LFTC’s
promissory note dated as of June 13, 2017 in the principal sum of
$10,000,000 and secured by the Property and all personal property
affected by LFTC's filed financing statement, as more particularly
described in LFTC's filed Claim 5 in the sum $14,768,980.00 (the
"LFTC Claim").

LFTC shall retain its lien against the Debtor's Property until the
LFTC Claim is paid in full. Within 10 business days of the
Effective Date, the Debtor shall provide to LFTC the sum of
$600,000 reflecting payment of interest on the LFTC Claim at the
rate of 6% per annum on the outstanding principal balance of
$10,000,000. Thereafter, beginning on January 3, 2024, the Debtor
shall on a quarterly basis (on or before each of April 3, 2024,
July 3, 2024 and October 3, 2024) pay interest to LFTC in the
amount of $150,000 reflecting payment of interest on the LFTC Claim
at the rate of 6% per annum until December 31, 2024, when the
entire amount of principal and accrued interest reflecting the LFTC
claim shall be paid in full.

Class 7A consists of the contingent unsecured claim for royalties
asserted by LFTC pursuant to a Royalty Agreement dated April 17,
2017 (the "LFTC Royalty Agreement"). The Class 7A Claim is
disputed. Upon allowance of the Class 7 A Claim, (i) the Class 7A
claim shall be paid in cash, at the rate of $1.00 per ton of sand
sold and delivered, quarterly, commencing at the end of a calendar
quarter in which mining sales have first occurred and continuing
for the length of the Debtor's sand mining and sand/aggregate sales
operations and (ii) LFTC shall retain, and the Plan shall not
affect, its rights (Shared Appreciation) of the LFTC Royalty
Agreement.

Class 7B consists of the contingent unsecured claims for royalties
asserted by each of Michael Dickens, Charles Perrault and Chuck
Perrault pursuant to respective Royalty Agreements dated August 8,
2017 (the "DPP Royalty Agreements"). Each of the Class 7B claimants
shall (i) be paid in cash, at the rate of twenty-five cents ($.25)
per ton of sand sold, quarterly, commencing at the end of a
calendar quarter in which mining sales have first occurred and
continuing for the length of the Debtor's sand mining and
sand/aggregate sales operations and (ii) retain, and the Plan shall
not affect, their respective rights pursuant to Section 4.0 (Shared
Appreciation) of each of the Class 7B claimants Royalty Agreements.


Class 8A consists of the fixed mining contingent claim held by CWF,
as described in its Promissory Note as the sum $650,000 per year
for ten years, contingent on the Debtor's commencement of mining
activities and bearing no interest. The holder of the Class 8A
claim shall be paid in cash, at the rate of $0.65 per ton of sand
sold, quarterly, commencing no later than the tenth day of the
first month following the calendar quarter in which sand/aggregate
sales have commenced and continuing for the length of the Debtor's
sand mining and sand/aggregate sales operations.

Class 8B consists of the fixed mining contingent claim held by
Laksbrosis. The holder of the Class 8A claim shall be paid in cash,
at the rate of $1.00 per ton of sand sold, quarterly, commencing no
later than the tenth day of the first month following the calendar
quarter in which sand/aggregate sales have commenced and continuing
for the length of the Debtor's sand mining and sand/aggregate sales
operations.

Class 8C consists of the fixed mining contingent claim held by
O'Connor & Packer, APC. The holder of Class 8C claim shall be paid
in cash, at the rate of $.05 per ton of sand sold, quarterly,
commencing no later than the tenth day of the first month following
the calendar quarter in which sand/aggregate sales have commenced
and continuing for the length of the Debtor's sand mining and sand
sales/aggregate sales operations.

Class 8D consists of the fixed miningcontingent claim held by Land
& Sea Investments, LLC. The holder of Class 8D claim shall be paid
in cash, at the rate of $.025 per ton of sand sold, quarterly,
commencing no later than the tenth day of the first month following
the calendar quarter in which sand/aggregate sales have commenced
and continuing for the length of the Debtor's sand mining and sand
sales/aggregate sales operations.

Class 8E consists of the fixed mining contingent claim held by Dian
Kimmel. The holder of the Class 8E claim shall be paid in cash, at
the rate of $.05 per ton of sand sold, quarterly, commencing no
later than the tenth day of the first month following the calendar
quarter in which sand/aggregate sales have commenced and continuing
for the length of the Debtor's sand mining and sand sales/aggregate
sales operations.

Class 9 consists of the any claim held by HH against the Debtor
other than the HH Secured Claim. For purposes of settlement, the
Class 9 Claim will be paid in cash at the rate of $0.60 per ton
sand sold, quarterly, commencing no later than the tenth day of the
first month following the calendar quarter in which sand/aggregate
sales have commenced and continuing for the length of the Debtor's
sand mining and sand sales/aggregate sales operations.

The Plan provides for the reorganization of the Debtor and the full
payment of all allowed claims principally through its efforts to
obtain entitlement and applicable permits to (i) mine and sell sand
and other aggregate products to buyers for cash; (ii) sell rights
to deposit fill material upon the Property following such mining
activities; and, (iii) arrange for and obtain secured Pre
Production Financing to accomplish these obligations. The Debtor
believes that these activities will generate cash sufficient to pay
100% of all Allowed Claims.

The Court has directed that, written objections to confirmation of
the Plan, if any, must be filed on or before January 5, 2023 (the
"Objection Deadline"). The Confirmation Hearing on the Plan is
scheduled for January 23, 2023 at 2:00 p.m.

A full-text copy of the Disclosure Statement dated December 12,
2022, is available at https://bit.ly/3hEhSCr from PacerMonitor.com
at no charge.

Attorneys for El Monte Nature Preserve, Inc.:

     Michael D. Breslauer, Esq.
     Matthew Arvizu, Esq.
     SOLOMON WARD SEIDENWURM & SMITH, LLP
     401 B Street, Suite 1200
     San Diego, CA 92101
     Tel: (619) 231-0303
     Fax: (619) 231-4755
     E-mail: mbreslauer@swsslaw.com
             marvizu@swsslaw.com

                   About El Monte Nature Preserve

El Monte Nature Preserve, LLC filed for Chapter 11 protection
(Bankr. S.D. Calif. Case No. 22-00971) on April 12, 2022, listing
as much as $50 million in both assets and liabilities. William B.
Adams, manager, signed the petition.

Judge Christopher B. Latham oversees the case.

Michael D. Breslauer, Esq., at Solomon Ward Seidenwurm & Smith, LLP
and Thorsnes Bartolotta McGuire, LLP serve as the Debtor's
bankruptcy counsel and special counsel, respectively.


ELITE HOME: Unsecured Creditors Back 7% to 14% Plan
---------------------------------------------------
Elite Home Products, Inc. and the Official Committee of Unsecured
Creditors, jointly as plan proponents, filed a Joint Plan of
Orderly Liquidation and a Disclosure Statement.

The Debtor commenced the Chapter 11 Case aiming to pursue an
orderly winddown of its business with the goal to pay down the
Debtor's secured obligations to M&T Bank and provide a significant
recovery for trade creditors. Shortly after filing the Chapter 11
Case, the Debtor started receiving a variety of interest in the
Debtor's business and business assets, although the Debtor did not
undertake efforts to promote the sale of such assets.

In April 2022, the Debtor retained Getzler to assist the Debtor
with preparing due diligence packages to provide to interested
parties. The Debtor stated that it received 8 NDAs that were
executed by interested parties to whom due diligence packages were
provided.

Following its discussions with potential purchasers, the Debtor
described the interest in its business as "limited and modest at
best[,]" and that interested parties primarily focused on the
Debtor's (a) goodwill; (b) intellectual property; and (c) business
with Amazon and inventory maintained at Amazon (collectively, the
"Non-Warehouse Assets"). The Debtor also received limited interest
in the remaining inventory stored in its warehouse (the "Warehouse
Inventory"), which the Debtor described as constituting "mainly
odds and ends, broken sets, unique sets, and older styles."

Based on the aforementioned limited interest received from
prospective purchasers, the Debtor refrained from engaging in
further advertising or promotion of its assets and pursued the
following bankruptcy sales discussed below (the "Asset Sales"). The
proceeds generated by the Asset Sales are currently held by the
Debtor and are expected to be available for distribution as set
forth in Articles VI and VII of the Plan.

1. Warehouse Inventory Sale

On May 25, 2022, the Debtor filed its Motion for an Order Approving
Proposed Private Sale of Certain Inventory of the Debtor Free and
Clear of Liens, Claims and Encumbrances (the "Warehouse Inventory
Sale Motion"), requesting, inter alia, the Bankruptcy Court to
approve the sale of its Warehouse Inventory8 to Hilco Wholesale
Solutions, LLC for $70,000.00 (the "Warehouse Inventory Sale"). On
May 31, 2022, the Bankruptcy Court entered an order authorizing the
Debtor to close on the Warehouse Inventory Sale (the "Warehouse
Inventory Sale Order").

2. Subject Asset Sale

In accordance with the Debtor's overall strategy for the Chapter 11
Case, and for the reasons set forth above, on May 28, 2022, the
Debtor filed its Motion for Orders (I) Approving (A) a Joint
Stalking Horse Bid for Certain Assets of the Debtor; (B) Form of
Notice Soliciting Competing Bids and Bidding and Auction
Procedures, (C) Scheduling a Hearing to Approve the Winning Bid,
and (D) Granting Certain Other Related Relief and (II) Authorizing
the Sale of those Certain Assets Free and Clear of Liens, Claims
and Encumbrances, and Granting Certain Other Related Relie (the
"Non-Warehouse Sale Motion"), requesting, inter alia, seeking
authority to proceed with a bidding and auction process in order to
consummate a sale of the Debtor's Non-Warehouse Assets (the
"Non-Warehouse Asset Sale").

On June 7, 2022, the Bankruptcy Court entered the Sale Procedures
Order, approving certain bidding procedures with respect to the
sale of the Non-Warehouse Assets. On June 28, 2022, the Bankruptcy
Court entered an order [Docket No. 166] authorizing the Debtor to
close on the sales of its Non-Warehouse Assets. The final purchase
price was $82,504.64, comprised of $46,000 from Beatrice Home
Fashions for the Debtor's IP; and from Royal Heritage Home, $40,000
for Debtor's Good Will, plus $2,504.64 for the Debtor's Amazon
Inventory (at 20% of cost at closing).

Pursuant to the Plan, the Plan Proponents propose an orderly
liquidation of the Debtor's remaining Assets. The Plan provides
that all funds realized from the collection and liquidation of the
Debtor's Assets will be paid to creditors on account of their
Allowed Claims in accordance with the distributive priorities of
the Bankruptcy Code and the Plan. The Plan will be administered by
the Plan Administrator, who will be responsible for liquidating the
Assets, with the assistance of the Litigation Trustee, who shall
pursue, resolve, and/or otherwise settle all Causes of Action in
accordance with the terms of the Plan.

Under the Plan, holders of Class 3 General Unsecured Claims will
receive its Pro Rata Distribution as determined by the Plan
Administrator in accordance with the Plan. Distributions to Holders
of Allowed Class 3 Claims shall be made on the date that the Plan
Administrator determines is appropriate to make Distributions to
Holders of Class 3 Claims, or such other date as may be ordered by
the Bankruptcy Court. Class 3 is impaired and will recover 7 –
14% of their claims.

As soon as practicable after the Effective Date (including after
completing Distributions and otherwise effectuating the Plan), the
Plan Administrator shall cause the Debtor to be dissolved in
accordance with applicable state law. Pursuant to Bankruptcy Code
section 1124(b), the Plan Administrator shall be authorized to file
the Debtor's final tax return, if any, and shall be authorized to
file and shall file with the official public office for keeping
corporate records in the Debtor's state of incorporation a
certificate of dissolution or equivalent document. The Confirmation
Order shall expressly provide that such a certificate of
dissolution may be executed by the Plan Administrator without the
need for any action or approval by any other party or further order
of the Bankruptcy Court or any other Court. The Plan Administrator
will coordinate with the Litigation Trustee to ensure that Causes
of Action have been resolved prior to dissolving the Debtor.

Counsel for Elite Home Products, Inc.:

     Daniel M. Stolz, Esq.
     Gregory S. Kinoian, Esq.
     GENOVA BURNS LLC
     110 Allen Road, Suite 304
     Basking Ridge, NJ 07920
     Tel: (973) 467-2700

Co-Counsel for the Official Committee of Unsecured Creditors:

     Douglas T. Tabachnik, Esq.
     Juliet T. Wyne, Esq.
     LAW OFFICES OF DOUGLAS T. TABACHNIK, P.C.
     Woodhull House, 63 West Main Street, Suite C
     Freehold, NJ 07728
     Tel: (732) 780-2760
     E-mail: dtabachnik@dttlaw.com

          - and -

     Matthew E. McClintock, Esq.
     GOLDSTEIN & MCCLINTOCK LLLP
     111 W. Washington Street, Suite 1221
     Chicago, IL 60602
     Tel: (312) 337-7700
     E-mail: mattm@goldmclaw.com

A copy of the Disclosure Statement dated Dec. 9, 2022, is available
at https://bit.ly/3VLXuOp from PacerMonitor.com.

                   About Elite Home Products

Elite Home Products, Inc., a home textile company in Saddle Brook,
N.J. At the peak of its operations, the Debtor supplied a wide
variety of finished textile products, including sheets sets, duvet
sets, blankets, towels, quilts, and comfortable ensembles, and
offered specialized distribution methods for wholesalers and
retailers of various sizes.  

Elite Home Products sought bankruptcy protection under Chapter 11
of the U.S. Bankruptcy Code (Bankr. D.N.J. Case No. 22-12353) on
March 24, 2022, with $6,314,175 in assets and $11,104,637 in
liabilities. Scott R. Perretz, president of Elite Home Products,
signed the petition.

The Debtor tapped Genova Burns, LLC as bankruptcy counsel; Winne
Banta Basralian and Kahn, P.C. as special counsel; Getzler Henrich
and Associates, LLC as financial advisor; and SAX, LLP as
accountant.


EMPIRE SPORTS: Unsecureds Will Get 23% of Claims in 5 Years
-----------------------------------------------------------
Empire Sports & Entertainment, Inc., filed with the U.S. Bankruptcy
Court for the Southern District of Ohio a Plan of Reorganization
under Subchapter V dated December 12, 2022.

The Debtor is an Ohio corporation operating a ticket reselling and
event planning business in Dublin, Ohio. Alex Schaffer is the sole
shareholder, director and president of the Debtor.

The Debtor is able to propose a feasible plan of reorganization to
this Court and its creditors. The Debtor commenced this Chapter 11
proceeding to bring a halt to the pending litigation and to address
its financial situation in a centralized forum.

The final Plan payment is expected to be paid on or about December
1, 2027, unless there are sufficient funds to the claims of
creditors earlier.

This Plan of Reorganization proposes to pay creditors of the Debtor
from cash flow from future income.

Non-priority unsecured creditors holding allowed claims will
receive distributions which the Debtor has valued at 23 cents on
the dollar. This Plan also provides for the payment in full of all
administrative and priority claims.

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 the claim is allowed by a final non appealable
order.

Class 2.1 consists of Secured Claim of WebBank. The Secured Claim
of WebBank will be valued under this Plan at $70,293. This Secured
Claim will be paid over 5 years from the effective date and will
bear interest at the rate of 7.5% per annum and will be paid in
equal monthly installments of $1,408.53.

Class 2.2 consists of the Secured Claim of U.S. Small Business
Administration. The Secured Claim of the U.S. Small Business
Administration will be valued under this Plan at $0.00 and will not
receive any distribution under this Plan. Any allowed amount of
this claim will be included in and receive distribution as a Class
3 claim.

Class 3 consists of Non-Priority Unsecured Creditors. Holders of
allowed non-priority unsecured claims in Class 3 will receive an
aggregate amount equal to 23% of their claims. Payments will be
made quarterly over a five-year period, commencing on the first day
of the first calendar quarter following the Effective Date.

Payments to be made under this Plan will be made from the funds of
the Debtor existing on the effective date, as well as funds
generated subsequent to the effective date from the Debtor's
operations.

A full-text copy of the Plan of Reorganization dated December 12,
2022, is available at https://bit.ly/3Wop8RA from PacerMonitor.com
at no charge.

Attorneys for Debtor:

     Myron N. Terlecky, Esq.
     John W. Kennedy, Esq.
     Strip, Hoppers, Leithart, McGrath & Terlecky Co., LPA
     575 South Third Street
     Columbus, OH 43215-5759
     Telephone: (614) 228-6345
     Facsimile: (614) 228-6369
     Email: mnt@columbuslawyer.net
            jwk@columbuslawyer.net

              About Empire Sports & Entertainment

Empire Sports & Entertainment, Inc. is a full-service event
management and production company specializing in corporate events,
sporting events, meetings and conferences, hospitality services,
and non-profit events.

Empire Sports & Entertainment sought protection under Chapter 11 of
the U.S. Bankruptcy Code (Bankr. S.D. Ohio Case No. 22-52666) on
Sept. 12, 2022, with up to $500,000 in assets and up to $10 million
in liabilities. Alexander M. Schaffe, president of Empire Sports &
Entertainment, signed the petition.

Judge Mina Nami Khorrami oversees the case.

Strip, Hoppers, Leithart, McGrath & Terlecky Co., LPA serves as the
Debtor's counsel.


FAIRMONT ORTHOPEDICS: Wins Cash Collateral Access Thru Jan 2023
---------------------------------------------------------------
The U.S. Bankruptcy Court for the District of Minnesota authorized
Fairmont Orthopedics & Sports Medicine, P.A. to use cash collateral
on a finalbasis in accordance with the budget through January 27,
2023.

To the extent of the Debtor's use of the pre-petition cash
collateral, the Debtor is authorized to grant Profinium, Inc., the
U.S. Small Business Administration and any other creditor holding a
valid, enforceable, non-avoidable lien on any pre-petition cash
collateral, a replacement lien to the same extent, validity and
priority as existed prior to the Petition Date.

All replacement liens to be granted by the Debtor to Profinium and
the SBA as provided in the Stipulations are authorized, subject to
the provisions above, and the liens will be valid, perfected,
enforceable and effective as of the Petition Date without any
further action by the Debtor, Profinium, the SBA, and without the
execution, filing and recording of any documents evidencing the
same which may otherwise be required under federal or state law in
any jurisdiction or the taking of any other action to validate or
perfect the security interests and liens authorized to be granted
to Profinium and the SBA as provided in the Stipulations.

The Debtor is authorized to make all payments to Profinium and the
SBA as and when required by the terms of the Stipulations.

The Debtor will also continue to insure the collateral and provide
the reporting and inspection rights to which Profinium and the SBA
are entitled under the Stipulations.

A copy of the order is available at https://bit.ly/3BG1rML from
PacerMonitor.com.

                  About Fairmont Orthopedics

Fairmont Orthopedics & Sports Medicine, P.A., treats injuries and
diseases of the knee, hip, back, shoulder, hand and foots.  The
Company offers pain management, surgery, orthopedics, podiatry,
back and spine, physical therapy, and other related services.
Fairmont Orthopedics serves customers in the State of Minnesota.

Fairmont Orthopedics & Sports Medicine filed a petition for relief
under Subchapter V of Chapter 11 of the U.S. Bankruptcy Code
(Bankr. D. Minn. Case No. 22-30926) on June 9, 2022.  In the
petition filed by Corey Welchlin MD, as president, the Debtor
estimated assets and liabilities between $1 million and $10 million
each.

The case is assigned to the Hon. Bankruptcy Judge Katherine A.
Constantine.

Kenneth C. Edstrom, Esq., at Sapientia Law Group, is the Debtor's
counsel.

Steven B. Nosek has been appointed as Subchapter V trustee.





FRANKIE'S COMICS: Files Emergency Bid to Use Cash Collateral
------------------------------------------------------------
Frankie's Comics LLC asks the U.S. Bankruptcy Court for the Eastern
District of North Carolina Raleigh Division, for authority to use
cash collateral to pay ordinary operating expenses.

Frankie's Comics started doing business as an online retailer of
comic books in 2015. In 2021, Frankie's Comics opened a
brick-and-mortar store in Apex, North Carolina. Sales declined as
the pandemic wore on in the end of 2021. Frankie's Comics took out
several high-interest loans, which burdened its ability to operate.


The Debtor closed the brick-and-mortar store, but plans to re-open
the store in 2023. Frankie's Comics continues to run its online
comic sales business.

A review of the North Carolina Secretary of State's UCC filings
reveals the following financing statements which might perfect a
lien on cash collateral:

     a. File # 20200061763J recorded May 26, 2020, in favor of U.S.
Small Business Administration, 2 North Street, Suite 320,
Birmingham, AL 35203;

     b. File # 20220080891C recorded June 8, 2022, in favor of CHTD
Company, P.O. Box 2576, Springfield, IL 62708;

     c. File # 20220097680H recorded June 14, 2022, in favor of
First Corporate Solutions, as representative, 914 S. Street,
Sacramento, CA 95811;

     d. File # 20220122362C recorded September 6, 2022, in favor of
Corporation Service Company as representative, P.O. Box 2576.
Springfield, IL 62708;

     e. File # 20220145062F recorded October 26, 2022, in favor of
CT Corporation System, as representative, 330 N. Brand Blvd., Suite
700: ATTN: SPRS, Glendale, CA 90210; and

     f. File # 20220153194M recorded on November 15, 2022, in favor
of Corporation Service Company as representative, P.O. Box 2576.
Springfield, IL 62708.

The Debtor proposes to give a replacement lien to secured creditors
for the cash collateral used if the motion is approved.

A copy of the order is available at https://bit.ly/3uSG5bg from
PacerMonitor.com.

                 About Frankie's Comics, LLC

Frankie's Comics, LLC is a comic book store in Apex, North
Carolina.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D.N.C. Case No. 22-02892) on December 14,
2022. In the petition signed by Kevin Fields, owner/manager, the
Debtor disclosed up to $10 million in both assets and liabilities.

William P. Janvier, Esq., at Stevens Martin Vaughn & Tadych, PLLC,
represents the Debtor as legal counsel.




FTX TRADING: U.S. Trustee Appoints Creditors' Committee
-------------------------------------------------------
The U.S. Trustee for Regions 3 and 9 appointed an official
committee to represent unsecured creditors in the Chapter 11 cases
of FTX Trading Ltd. and its affiliates.

The committee members are:

     1. Zachary Bruch, an individual creditor
        Attn: Peter S. Partee, Sr., Esq.
        Hunton Andrews Kurth LLP
        200 Park Ave.
        New York, NY 10166
        Phone: (212) 309-1056
        Email: ppartee@huntonAK.com

     2. Coincident Capital International, Ltd.
        c/o Sunil Shah
        1805 N. Carson City St., Suite X-108
        Carson City, NV 89701
        Phone: (714) 586-7703
        Email: ftxcc@coincidentcapital.com

     3. GGC International Ltd.
        Attn: Alex van Voorhees
        New Venture House
        3 Mill Creek Road, Pembroke HM 05
        Bermuda
        Phone: +1-646-493-2248

     4. Octopus Information Ltd.
        OMC Chambers
        Wickhams Cay 1, Road Town  
        Tortola, British Virgin Islands
        Email: octopus_ftx@teamb.cn

     5. Pulsar Global Ltd.
        Attn: Michele Wan and Jacky Yip
        Unit 903-905, K11 Atelier Victoria Dockside
        18 Salisbury Road
        Kowloon, Hong Kong
        Phone: (+852 90176586)
        Email: michele.wan@pulsar.com
               jacky.yip@pulsar.com

     6. Larry Qian, an individual creditor

     7. Acaena Amoros Romero, an individual creditor.

     8. Wincent Investment Fund PCC Ltd.
        c/o Wincent Capital Management
        Old Police Station, 120B Irish Town
        Gibraltar, GX11 1AA
        Email: legal@wincent.co

     9. Wintermute Asia PTE. Ltd.
        1 Ashley Road
        Altrincham, Greater Manchester
        United Kingdom, WA14 2DT
        Email: legal@wintermute.com
  
Official creditors' committees serve as fiduciaries to the general
population of creditors they represent.  They may investigate the
debtor's business and financial affairs. Committees have the right
to employ legal counsel, accountants and financial advisors at a
debtor's expense.

                          About FTX Group

FTX is the world's second-largest cryptocurrency firm.  FTX is a
cryptocurrency exchange built by traders, for traders.  FTX offers
innovative products including industry-first derivatives, options,
volatility products and leveraged tokens.

Then CEO and co-founder Sam Bankman-Fried said Nov. 10, 2022, that
FTX paused customer withdrawals after it was hit with roughly $5
billion worth of withdrawal requests.

Faced with liquidity issues, FTX on Nov. 9 struck a deal to sell
itself to its giant rival Binance, but Binance walked away from the
deal the next day amid reports on FTX regarding mishandled customer
funds and alleged US agency investigations.

At 4:30 a.m. on Nov. 11, Bankman-Fried ultimately agreed to step
aside, and restructuring vet John J. Ray III was quickly named new
CEO.

FTX Trading Ltd (d/b/a FTX.com), West Realm Shires Services Inc.
(d/b/a FTX US), Alameda Research Ltd. and certain affiliated
companies then commenced Chapter 11 proceedings (Bankr. D. Del.
Lead Case No. 22-11068) on an emergency basis on Nov. 11, 2022.
Additional entities sought Chapter 11 protection on Nov. 14, 2022.

FTX Trading and its affiliates each listed $10 billion to $50
million in assets and liabilities, making FTX the biggest
bankruptcy filer in the US this year.  According to Reuters, SBF
shared a document with investors on Nov. 10 showing FTX had $13.86
billion in liabilities and $14.6 billion in assets.  However, only
$900 million of those assets were liquid, leading to the cash
crunch that ended with the company filing for bankruptcy.  

The Hon. John T. Dorsey is the case judge.

The Debtors tapped Sullivan & Cromwell, LLP as bankruptcy counsel;
Landis Rath & Cobb, LLP as local counsel; and Alvarez & Marsal
North America, LLC as financial advisor. Kroll is the claims agent,
maintaining the page https://cases.ra.kroll.com/FTX/Home-Index

Lawyers at Paul Weiss represented SBF but later renounced
representing the entrepreneur due to a conflict of interest.


GALAXY NEXT: Issues 23.5 Million Common Shares
----------------------------------------------
Galaxy Next Generation, Inc., on Dec. 15, 2022, issued an aggregate
of 23,540,539 shares of the Company's common stock, par value
$0.0001, upon the optional conversion of 8,710 shares of the
Company's Series F Convertible Preferred Stock at the conversion
price of $0.37 per share pursuant to its stated terms as set forth
in the Certificate of Designation of the Series F Preferred,
according to a Form 8-K filed with the Securities and Exchange
Commission.

The shares of Common Stock were issued pursuant to the exemption
from registration provided by Section 3(a)(9) of the Securities Act
of 1933, as amended as the Conversion of the Series F Preferred
into Common Stock was made by existing security holders of the
Company and no commission or other remuneration was paid or given
directly or indirectly in connection with the Conversion

                    About Galaxy Next Generation

Headquartered in Toccoa, Georgia, Galaxy Next Generation, Inc. --
http://www.galaxynext.us-- is a manufacturer and distributor of
interactive learning technologies and enhanced audio solutions.  It
develops both hardware and software that allows the presenter and
participant to engage in a fully collaborative instructional
environment.

Galaxy Next reported a net loss of $6.25 million for the year ended
June 30, 2022, compared to a net loss of $24.43 million for the
year ended June 30, 2021.  As of Sept. 30, 2022, the Company had
$4.64 million in total assets, $7.88 million in total liabilities,
and a total stockholders' deficit of $3.25 million.

Indianapolis, Indiana-based Somerset CPAs PC, the Company's auditor
since 2018, issued a "going concern" qualification in its report
dated Sept. 23, 2022, citing that the Company has suffered
recurring losses from operations, recurring negative operating cash
flows and has a net capital deficiency that raises substantial
doubt about its ability to continue as a going concern.


GAME COURT: Wins Cash Collateral Access Thru Jan 2023
-----------------------------------------------------
The U.S. Bankruptcy Court for the District of Maryland, Baltimore
Division, authorized Game Court Services, LLC to use cash
collateral on an interim basis through the date of the final
hearing set for January 31, 2023 at 10 a.m.

The Debtor is permitted to use the cash collateral for the
operation of its business so long as the Debtor makes a monthly
payment of $200 per month during and for the months of December
2022 and January 2023, and a monthly payment of $2,500 per month
during and for the months of February 2023 and March 2023. Such
payments are to be disbursed pro rata among the affected creditors,
BlueVine, Kapitus, LLC, Revenued and PAC Western Financial, LLC.

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

                 About Game Court Services, LLC

Game Court Services, LLC is in the business of selling,
constructing, maintaining and servicing game courts to primarily
homeowners in the Maryland, Virginia and the District of Columbia.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Md. Case No. 22-16824) on December 7,
2022. In the petition signed by Paul Ribb, managing member, the
Debtor disclosed up to $500,000 in both assets and liabilities.

Judge Michelle M. Harner oversees the case.

Geri Lyons Chase, Esq., at Law Office of Geri Lyons Chase, is the
Debtor's legal counsel.



GAUCHO GROUP: Amends LVH Deal to Extend Date to Execute Lease
-------------------------------------------------------------
Gaucho Group Holdings, Inc., through its wholly owned subsidiary,
Gaucho Ventures I – Las Vegas, LLC, executed a Third Amendment to
the Amended and Restated Limited Liability Company Agreement of LVH
Holdings LLC to extend the outside date for execution of the ground
lease from Dec. 31, 2022 to June 30, 2023.

As previously disclosed, on June 16, 2021, the Company, through
GVI, entered into the Amended and Restated Limited Liability
Company Agreement of LVH; on Nov. 16, 2022, entered into the First
Amended and Restated Limited Liability Company Agreement of LVH;
and on
June 7, 2022, entered into the Second Amended and Restated Limited
Liability Company Agreement.

As of the date of the Third Amendment to the Amended and Restated
Limited Liability Company Agreement, GVI and SLVH LLC comprise all
of the members of LVH.

                         About Gaucho Group

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

Gaucho Group reported a net loss of $2.39 million for the year
ended Dec. 31, 2021, a net loss of $5.78 million for the year ended
Dec. 31, 2020, and a net loss of $6.96 million for the year ended
Dec. 31, 2019.  As of Sept. 30, 2022, the Company had $25.39
million in total assets, $6.86 million in total liabilities, and
$18.53 million in total stockholders' equity.


GBG RANCH: Mrs. Hunt Entitled to Receive Money Judgment
-------------------------------------------------------
In the adversary case styled IN RE: GBG Ranch, Ltd., A Texas
Limited Partnership, Chapter 11, Debtor. Norma Benavidez-Hunt,
Plaintiff, v. G.B.G. Ranch, Ltd., et al., Defendants, Case No.
14-50155, Adversary No. 16-5005, (Bankr. S.D. Tex.), Bankruptcy
Judge David R. Jones for the Southern District of Texas grants a
limited relief to the motion for judgment on partial findings filed
by Norma Benavidez-Hunt.

Norma Benavidez-Hunt, Guillermo Benavides ("Memo Benavides"),
Manuel A. Benavides ("Guero Benavides") and Ana Claudia Benavides
are the children of Guillermo Benavidez Sr. and Norma Z. Benavides.
Pursuant to his last will and testament, all of Guillermo Benavidez
Sr.'s property was placed into a Residuary Trust for the benefit of
his wife and children. Memo Benavides, Guero Benavides and Norma
Benavides were appointed as co-trustees of the Residuary Trust.
Upon the death of Norma Benavides, the corpus of the Residuary
Trust was to be distributed equally to Mrs. Hunt, Memo Benavides,
Guero Benavides and the ACB 1991 Trust. Norma Benavides died on
April 6, 2016.

The Debtor GBG Ranch, LTD. is a Texas limited partnership created
in 2006 to own and manage approximately 20,680 acres of Benavides
family ranch land. This land is divided among three ranches -- the
Corazon, the Hill and the Oilton. The Debtor filed a voluntary
chapter 11 case on July 8, 2014. Carl Barto serves as the Debtor's
general bankruptcy counsel and Leslie Luttrell as special counsel
for the Debtor. On Dec. 8, 2014, the Debtor filed its "Chapter 11
Plan of Reorganization and accompanying Disclosure Statement in
Support of Chapter 11 Plan of Liquidation." Both documents are
signed by Guero Benavides, Ms. Luttrell and Mr. Barto.

On Nov. 16, 2015, with the consent of all parties, Judge Isgur
conducted a mediation in the case. Judge Isgur was subsequently
successful in assisting the remaining parties achieve a
comprehensive settlement that would form the basis of an amended
plan -- Mediated Settlement Agreement. The MSA contained a
provision for Mrs. Hunt to opt into the proposed settlement in
exchange for certain enumerated consideration. Despite multiple
representations by the Debtor and its professionals to the
contrary, it is undisputed that Mrs. Hunt never exercised her
option to become a party to the MSA. The MSA also contains a
provision that states that Mrs. Hunt will not be impaired under the
amended plan. As Mrs. Hunt elected not to become a party to the
MSA, the import of this provision and Mrs. Hunt's standing to
complain is suspect.

Based on the representations of Ms. Luttrell and the uncontested
proffers of Guero Benavides and Carlos de Lachica, the Court
confirmed the Debtor's Third Amended Plan of Liquidation.

Based on alleged fraudulent acts that resulted in a tainted
confirmation order, Mrs. Hunt seeks relief from the Court's
confirmation order. Mrs. Hunt requested that the confirmation order
not be vacated but that the Court -- using its equitable power --
divest her brother, Guero Benavides, and his controlled trusts and
affiliates and his children's trusts from all ownership interests
in the Hill Ranch. In the alternative, Mrs. Hunt requested her 50%
share of all assets to which the Residuary Trust was entitled.

The Court explains that after confirmation, only the plan proponent
or the reorganized debtor may seek to modify the plan pursuant to
11 U.S.C. Section 1127(b). To the extent that Mrs. Hunt seeks
relief under Section 105, the Court may not alter an express right
provided for under the Bankruptcy Code using its equitable power.
By altering her requested relief to request a modification of the
confirmed plan, Mrs. Hunt implicitly requests the Court to enforce
the confirmed plan. It is indisputable that the Court has the
inherent authority to interpret and enforce its confirmation
orders. The Court does, however, possess sufficient authority to
prevent illicit gains from a perversion of the bankruptcy system
and to hold those persons that participate in such a perversion
accountable.

The Court finds that many of the actions taken by Guero Benavides
about which Mrs. Hunt complains were specifically stated to have
been taken pursuant to the plan and the Court's confirmation order.
Guero Benavides explicitly testified that "the consummation of the
Third Amended Plan of Liquidation will be performed by himself."
Thus, an appropriate sanction for failing to comply with a
confirmed plan is the award of an affected party's attorney's fees.


The Plan contemplated that the Residuary Trust would have a 20%
undivided interest in certain property, including the Oilton Ranch.
The efforts by Guero Benavides (the Plan's implementer), Ms.
Luttrell (the Plan's drafter) and Mr. Valls (an advocator of the
Plan and a co-conspirator) to defraud the Residuary Trust of its
interest under the guise of confirming a false plan and taking
"actions taken pursuant to the plan and confirmation order"
constitute a fraud on the Court, in violation of multiple ethical
and legal duties by counsel.

The Court holds that "the transfer of the Residuary Trust's
interests to Guero Benavides, his children and his
affiliates/trusts is voided as inconsistent with the confirmed
plan. The plan's stated intent will be fulfilled, and the Residuary
Trust will receive all property interests contemplated under the
MSA, the plan and the confirmation order. As a beneficiary of the
Residuary Trust, Mrs. Hunt will receive whatever she is entitled to
receive under applicable state law."

The Plan further contains certain releases and exculpations. The
Court finds that the Debtor and certain of its professionals
deliberately violated Mrs. Hunt's due process rights by depriving
her of adequate notice of multiple proceedings that affected her
property rights. As such, the Court finds that any release or
exculpation provided to any non-debtor party in any capacity under
the Plan is not binding on Mrs. Hunt.

The Court further awards Mrs. Hunt her reasonable attorney's fees
to be paid by Guero Benavides as the party responsible for
implementing the Plan but intentionally failing to do so. The Court
directs the counsel for Mrs. Hunt to file an itemized request
setting forth her requested attorney's fees and expenses within 30
days of the entry date of the memorandum opinion dated Dec. 4,
2022. Failure to timely file the required itemization will
constitute a waiver of any right to attorneys' fees and costs. Once
the amount of attorney's fees is calculated, Mrs. Hunt will receive
a money judgment subject to execution in the calculated amount.

A full-text copy of the Memorandum Opinion dated Dec. 4, 2022, is
available at https://tinyurl.com/2p8neu6y from Leagle.com.

                          About GBG Ranch

GBG Ranch, LTD, a Texas Limited Partnership, owns the surface
estate of three ranches in the vicinity of Laredo, Webb County,
Texas.  GBG Ranch sought Chapter 11 protection (Bankr. S.D. Tex.
Case No. 14-50155) in Laredo, Texas on July 8, 2014, to seek relief
from the contentious and costly intra-family litigation that had
been ongoing for several years.  The petition was signed by Manuel
A. Benavides, president.

The Benavides family, consisting of the matriarch, Norma, her two
sons, Guillermo ("Memo") and Manuel ("Guero"), and various entities
owned and controlled by them in varying percentages, have been
embroiled in acrimonious litigation since early 2011.  The parties
to these lawsuits (which were consolidated into a single lawsuit
under Case No. 2011 CVF 000194-D1) are various factions of the
Benavides family and organizations controlled by them which are
suing each other on a multiplicity of claims including efforts to
wrest control over the Ranches from the current management of the
Debtor and to displace the current management of the Debtor.  The
Debtor removed the litigation to the Bankruptcy Court on July 9,
2014.  The litigation has been abated by the agreement of the
parties pending further order of the Bankruptcy Court.  The Debtor
believes that the litigation can and will be resolved by the
Bankruptcy Court, either by agreement or judgment subsequent to the
confirmation of the Plan.

In schedules filed Dec. 9, 2014, the Debtor disclosed $54,111,258
in assets and $4,401,493 in liabilities as of the Chapter 11
filing.

The company is represented by the Law Office of Carl M. Barto.
Leslie M. Luttrell and the Luttrell + Villareal Law Group serve as
special counsel.

In October 2014, the Court, with the agreement of the Debtor, Memo
and Quita Wind, appointed Ronald Hornberger as the Chapter 11
Examiner under 11 U.S.C. Sec. 1106.



GLOBAL CORD: Liquidators Petition for U.S. Recognition Denied
-------------------------------------------------------------
Bankruptcy Judge David S. Jones for the Southern District of New
York denies the Chapter 15 Petition for Recognition filed by the
Grand Court appointed Joint Provisional Liquidators.

This Chapter 15 case arises out of proceedings pending in the Grand
Court of the Cayman Islands. In response to evidence suggesting
that Global Cord Blood Corporation's board and/or officers caused
or allowed an improper expenditure of more than $600 million of
corporate funds, the Grand Court appointed Joint Provisional
Liquidators ("JPLs") as fiduciaries to investigate and, if
appropriate, seek to recover misappropriated funds, and/or to take
other actions as may be appropriate based on the findings of their
investigation. The Cayman Grand Court conferred extensive corporate
powers on the JPLs and divested the power of a number of the
company's board members.

The JPLs have petitioned the Court for recognition of the Cayman
Proceeding under Chapter 15 of the U.S. Bankruptcy Code. This
application, which has drawn two objections, tests the limits of
how broadly Chapter 15 can be applied to assist a foreign court in
its conduct of a case that does not involve insolvency or the
identification, classification, or satisfaction of debts.

Global Cord Blood Corp. is a Cayman Islands exempted company that
primarily operated in the People's Republic of China with
headquarters in Hong Kong.

Golden Med frames the Cayman Proceeding as the outgrowth of a
longstanding struggle for corporate control waged by two
shareholders through multiple layers of holding companies. The two
entities -- Golden Med and Blue Ocean Structure Investment (BVI)
Company Limited -- assert conflicting ownership stakes in Global
Cord Blood Corp. According to Golden Med, this dispute is the
subject of ongoing litigation in the British Virgin Islands.

Blue Ocean alleges that, in April 2022, Global Cord entered into a
questionable transaction that transferred or purported to transfer
millions of new shares of stock and over $600 million in corporate
funds to two companies, including one called Cellenkos. This
transaction is the subject of the Cayman Proceeding.

Blue Ocean, as a significant shareholder of Global Cord, sought
relief from the Cellenkos Transaction in the Grand Court of the
Cayman Islands by filing a "Winding Up Petition" on May 5, 2022. In
its petition, Blue Ocean alleges that some combination of Global
Cord Blood Corp. officers and a controlling subset of directors,
with no notice or insufficient notice to shareholders, committed to
the Cellenkos Transaction, which Blue Ocean contends would
radically dilute the value of the shareholders' shares. Blue Ocean
alleges that the transaction in question was in furtherance of
improper and self-serving transactions that violated the fiduciary
duties of board members and/or officers. The Winding Up Petition
sought relief including an order that the Company refrain from
proceeding with the Cellenkos Transaction, and an order requiring
revisions to its "Memorandum and Articles of Association" to limit
the board's authority in various ways to unilaterally change the
Memorandum and Articles of Association, to create shares of any
class representing more than 20% of the issued and outstanding
shares of the Company, and from engaging in actions or transactions
that would result in a change in control of the Company, as well as
related and similar relief. The petition also sought an order
requiring an Extraordinary General Meeting of shareholders to
propose removal of the Board and to consider an alternative
proposed by Blue Ocean. The petition sought "in the alternative"
that the Company be "wound up pursuant to section 92(e) of the
Companies Act."

The JPLs have not shown that any steps to wind-up the company have
been taken, and section 92(e) does not reference or require
insolvency, nor the classification, adjustment, or resolution of
specific debts. Rather, section 92(e) of the Companies Act allows
the Court to wind-up a company if "the Grand Court is of the
opinion that it is just and equitable that the company should be
wound up." By contrast, section 92(d) of the Companies Act permits
the court to wind-up a company if "the company is unable to pay its
debts." But neither the Winding Up Petition nor the resulting order
of the Grand Court appointing the JPLs references or relies on
section 92(d), nor does the Cayman Proceeding as a whole seek to
ascertain the amount of the Company's debts, the identity of its
creditors, or terms on which those debts are to be satisfied or
adjusted.

Based on the present record, the Court concludes that the Cayman
Proceeding does not satisfy the Bankruptcy Code's definition of a
"foreign proceeding" and, accordingly, is not eligible for
recognition under Chapter 15. At bottom, the Court concludes that
the Cayman Proceeding, which arises under various subsections of
the Cayman Islands Companies Act ("Companies Act"), is most akin to
a corporate governance and fraud remediation effort, and is not a
collective proceeding for the purpose of dealing with insolvency,
reorganization, or liquidation. As such, the Cayman Proceeding at
its present stage falls outside the range of proceedings that
Chapter 15 was designed to assist.

To hold otherwise would be to invite recourse to U.S. bankruptcy
courts whenever any foreign corporation sustains losses as a result
of officer or director fraud or defalcation, so long as that
corporation first commences proceedings in its home jurisdiction
seeking to install new fiduciaries and right the wrong that the
corporation has suffered. Although Chapter 15 is to be applied
broadly to provide assistance to a wide variety of foreign
proceedings, the proceeding here -- at its present stage -- falls
outside the range of types of proceedings that have been found
eligible for assistance under Chapter 15, and outside the meaning
of applicable provisions of the Bankruptcy Code.

Therefore, the Court denies the Chapter 15 Petition, without
prejudice to future applications by the JPLs or other authorized
representatives if warranted by future developments in the Cayman
Proceeding or elsewhere.

A full-text copy of the Memorandum of Decision and Order dated Dec.
5, 2022, is available at https://tinyurl.com/4fews2xs from
Leagle.com.

                About Global Cord Blood Corporation
                      
Global Cord Blood Corporation is a life sciences enterprise
dedicated to the storage of umbilical cord blood stem cells.
Leveraging the rapid developments in life sciences research and the
increasing popularity and continuous new developments of clinical
applications using stem cells, the Company endeavors to provide
umbilical cord blood storage services for parents to save cord
blood stem cells on behalf of their children, in China and the Asia
Pacific regions, to safeguard the lives and health of their
newborns.

Global Cord sought Chapter 15 protection (Bankr. S.D.N.Y. Case No.
22-11347) on Oct. 7, 2022. At the time of filing, the Debtor had
assets and liabilities with unknown value.

The Foreign Proceeding is captioned In the Matter of Global Cord
Blood Corp., FSD2022-0108 (Cayman Islands). The Debtor's foreign
representatives are Margot MacInnis, John Royle, and Chow Tsz. The
Foreign Representatives tapped Joshua Dorchak, Esq. at Morgan,
Lewis & Bockius LLP, as counsel.
                         



GREENWORKS SERVICE: Court OKs Interim Cash Collateral Access
------------------------------------------------------------
The U.S. Bankruptcy Court for the Northern District of Texas,
Dallas Division, authorized Greenworks Service Company to use cash
collateral in accordance with the budget.

The Debtor requires the use of cash collateral to finance its
operation.

As previously reported by the Troubled Company Reporter, a search
in the Texas Secretary of State shows that allegedly secured
positions are held by Libertas Funding LLC (UCC Filing No.
22-0043655835); Rapid Finance (UCC Filing No. 22- 0044880523) and
Fundomate Technologies, Inc. (UCC filing No. 22-0057670675).

The loans are allegedly secured by a blanket lien on all accounts
and property of the Debtor's businesses, pursuant to the filed UCC
liens that have been filed. At this early stage, it is unclear as
to whether these agreements are secured and/or comply with Texas or
other state usury laws, but for the purposes of this motion only,
Debtor is acknowledging their UCC filings.

As adequate protection, the parties are granted replacement liens
on all post-petition cash collateral and post-petition acquired
property to the same extent and priority they possessed as of the
Petition Date only as to the diminution in value of their lien, if
any.

There will be a carve-out for fees payable under 28 U.S.C. section
1930; and professional fees and expenses in the approved budgeted
amounts; and fees and expenses for the Subchapter V Trustee that is
not subject to any protections granted to [the Secured Lenders]
under the Interim Order or the loan documents unless the entire
Carve-Out is not approved for payment by the Court. The Carve-Out
means an amount equal to the sum of the following: (a) all fees
payable under 28 U.S.C. section 1930; (b) all accrued and unpaid
fees, disbursements, costs and expenses of professionals or
professional firms retained by the Debtor; and (c) all accrued and
unpaid fees for the Subchapter V Trustee including but not limited
to the $1,500 monthly payment due the Subchapter V Trustee pursuant
to the Chapter 11 Subchapter V Scheduling Order.

A final hearing on the matter is set for January 5, 2023 at 9:30
a.m.

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

The Debtor projects $650,000 in cash receipts and $596,390 in cash
disbursements for one month.

                About GreenWorks Service Company

GreenWorks Service Company provides inspections, structural
engineering, environmental testing, handyman services, and pest
control services for residential and commercial properties.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. N.D. Tex. Case No. 22-32290) on December 7,
2022. In the petition signed by Harmony Brown, member, the Debtor
disclosed up to $500,000 in assets and up to $10 million in
liabilities.

Judge Michelle V. Larson oversees the case.

Robert C. Lane, Esq., at the Law Lane Firm, is the Debtor's
counsel.




HEIRBNB LLC: Files Emergency Bid to Use Cash Collateral
-------------------------------------------------------
Heirbnb, LLC asks the U.S. Bankruptcy Court for the Middle District
of Tennessee for authority to use the cash collateral of the U.S.
Small Business Administration on an interim basis, pending a final
hearing.

The Debtor requires the use of cash collateral to allow it to
operate including by using cash on hand, deposits, and supplies to
support the AirBNB business and using proceeds for ordinary and
necessary operating expenses of its business.

The SBA asserts a security interest and lien in cash collateral of
the Debtor. The Debtor is not aware of any other creditor claiming
an interest in the cash collateral.

                        About Heirbnb, LLC

Heirbnb, LLC sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. M.D. Tenn. Case No. 22-04015) on December
14, 2022. In the petition signed by Kate Carson, owner, the Debtor
disclosed $2,525 in assets and $1,099,032 in liabilities.

Judge Charles M. Walker oversees the case.

Steven L. Lefkovitz, Esq., at Lefkovitz and Lefkovitz, is the
Debtor's legal counsel.



HENRRY DELIVERY: Seeks Cash Collateral Access
---------------------------------------------
Henrry Delivery Services, Inc. asks the U.S. Bankruptcy Court for
the Middle District of Florida, Tampa Division, for authority to
use cash collateral retroactive to the petition date and provide
adequate protection.

The Debtor requires the use of cash collateral to fund its
operating expenses and costs of administration of the Chapter 11
case.

The Debtor proposes to use cash collateral in accordance with the
budget, with a 10% variance.

The creditors that may claim blanket liens against the Debtor's
assets are C T Corporation System and Acme Company.

The Debtor estimates that the collective claims of the Secured
Creditors are secured by $33,510. The Secured Creditor Assets
include $33,460 in cash and accounts receivables which the Debtor
expects to collect.

As adequate protection for the use of cash collateral, the Debtor
offers the Secured Creditors:

     a. Post-petition replacement liens on the Secured Creditor
Assets to the same extent, validity, and priority as existed
pre-petition;

     b. The right to inspect the Secured Creditor Assets on 48-hour
notice, provided that said inspection does not interfere with the
operations of the Debtor; and

     c. Copies of monthly financial documents generated in the
ordinary course of business and other information as the Secured
Creditors may reasonably request with respect to the Debtor's
operations.

A copy of the motion is available at https://bit.ly/3FV36AE from
PacerMonitor.com.

               About Henrry Delivery Services, Inc.

Henrry Delivery Services, Inc. sought protection under Chapter 11
of the U.S. Bankruptcy Code (Bankr. M.D. Fla. Case No.
8:22-bk-04921) on December 14, 2022. In the petition signed by
Henrry Campos Pena, president, the Debtor disclosed up to $500,000
in assets and up to $100,000 in liabilities.

Buddy D. Ford, Esq., at Buddy D. Ford, P.A., is the Debtor's legal
counsel.



IDEAL CARE: Contribution & Continued Operations to Fund Plan
------------------------------------------------------------
Ideal Care 4 U, Inc., filed with the U.S. Bankruptcy Court for the
Eastern District of New York a Small Business Disclosure Statement
describing Chapter 11 Plan of Reorganization dated December 12,
2022.

The Debtor is a corporation located at 176-28 Kildare Road,
Jamaica, NY 11229.

The circumstances leading to Debtor's filing under Chapter 11 were
as follows: Ideal Care 4 U, Inc., originally leased five suites
under the subject lease agreement. Originally, the location housed
a food store and a storage space. Prior the filing, five suites
were empty.

Further, Covid-19 has severely impacted business operations. Debtor
intends to retain three of five suites under the lease, return two
suites to the landlord, and continue the food store operations.
Further, the Debtor seeks to negotiate the lease terms to reflect
the reduced square footage occupied and continue the occupancy on
modified terms.

Class I shall consist of unsecured claim of the creditor, Boston 1
LLC, the Landlord, in the amount of $154,669.00 as of petition
date. The Parties acknowledge and agree the Debtor owes Landlord in
the amount of $265,471.33 in rental arrears due and owing under the
lease agreement through July 31, 2022. Pursuant to the terms of the
Stipulation of Settlement, the Debtor shall pay, and the Landlord
shall accept the sum of $175,000.00 (the "Settlement Amount") in
full settlement of rent arrears and in full settlement of any
causes of action that Landlord has or many have against the Debtor
with respect to the rent arrears.

The Debtor shall pay the Settlement amount within 7 days upon entry
of an order approving this Stipulation by the Bankruptcy Court. The
Landlord and the Debtor agrees to execute 2 new separate Leases
(the "New Leases") with respect to the spaces currently for their
Dali space "Bronx Bazar" and their medical space "Ideal Care 4 U"
on terms outlined in the Stipulation and in the new leases.

Class II shall consist of the unsecured claim of the creditor,
Consolidated Edison Company of New York, Inc., in the amount of
$38,164.20. The claim will be paid in accordance with a terms of
settlement agreement reached by the parties.

Class II consists of Equity interest holders. Olga Palankerina, the
100% equity interest holder, shall retain her interest in the
Debtor following confirmation, in consideration of a new value
contribution, being made by him as the equity holder toward the
payment of general unsecured claims, as needed. As a result,
Classes I and II are impaired.

The Plan will be financed from continuing operating income,
reorganized business operations of the Debtor, as well as from
funds accumulated in the Debtor's in Possession accounts and from
the contribution of the Debtor's principal and the sole shareholder
Olga Palankerina.

A full-text copy of the Disclosure Statement dated December 12,
2022, is available at https://bit.ly/3jbsTvq from PacerMonitor.com
at no charge.

Attorney for Debtor:

     Alla Kachan, Esq.
     Law Offices of Alla Kachan, P.C.
     2799 Coney Island Avenue, Suite 202
     Brooklyn, NY 11235
     Tel: (718) 513-3145
     Fax: (347) 342-3156
     Email: alla@kachanlaw.com

                         About Ideal Care

Jamaica, N.Y.-based Ideal Care 4 U, Inc. filed a petition for
Chapter 11 protection (Bankr. E.D. N.Y. Case No. 21-41869) on July
21, 2021, listing $2,632,800 in assets and $190,252 in liabilities.
Olga Palankerina, president, signed the petition.

Judge Jil Mazer-Marino oversees the case.

The Debtor tapped The Law Offices of Alla Kachan, P.C. as legal
counsel and Wisdom Professional Services Inc. as accountant.


INFINITE SYNERGY: Seeks to Use $450 in Cash Collateral
------------------------------------------------------
Infinite Synergy Insurance Agency, LLC, asks the U.S. Bankruptcy
Court for the District of Oregon for authority to use cash in the
amount of $450 and provide replacement liens to Velocity Commercial
Capital, LLC, effective as of November 8, 2022.

The Debtor requires the use of cash collateral to maintain its
business operations and protect its ability to reorganize in
accordance with Chapter 11 of the Bankruptcy Code.

Prior to the commencement of the case, the Debtor entered into a
Secured Note agreement with Velocity Commercial Capital, LLC on May
31, 2019, to assist with purchase of a property located at 16015 SE
Oatfield Road, Milwaukie, OR 97267. The Note was secured to the
Property by a deed of trust in favor of the holder. The beneficial
interest in the Note and Deed of Trust was subsequently sold to US
Bank, N.A. as Indenture Trustee for VCC 2020-MC1 Trust on July 28,
2022. The Note and Deed of Trust contained a commercial security
agreement covering rents from the Property.

Velocity's security interest is superior to those of all other
creditors known to the Debtor and was perfected by the filing of a
Deed of Trust with the Clackamas County Recorder dated May 31, 2019
as instrument number 2019-029981.

In order to adequately protect Velocity's interests in the
Prepetition Collateral and for the Debtor's use of cash collateral,
the Debtor proposes to provide replacement liens pursuant to 11
U.S.C. section 361(2) to property of the Estate of the kind which
presently secure the indebtedness owed to Velocity.

A hearing on the matter is set for December 30, 2022 at 9:30 a.m.

A copy of the motion is available at https://bit.ly/3Pzabd9 from
PacerMonitor.com.

          About Infinite Synergy Insurance Agency, LLC

Infinite Synergy Insurance Agency, LLC is the fee simple owner of a
property located at 6015 SE Oatfield Rd. in Milwaukie, Ore., having
a comparable sale value of $975,000.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Ore. Case No. 22-31983) on November 29,
2022. In the petition signed by Desiree Magcalas, member, the
Debtor disclosed $1,038,510 in assets and $688,881 in liabilities.

Judge Teresa H. Pearson oversees the case.

Theodore J. Piteo, Esq., at Michael D. O'Brien and Associates,
P.C., is the Debtor's counsel.



INSTANT BRANDS: S&P Downgrades ICR to 'CCC+', Outlook Negative
--------------------------------------------------------------
S&P Global Ratings lowered its issuer credit rating on U.S.-based
Instant Brands Holdings Inc. to 'CCC+' from 'B-' and its
issue-level rating on its $450 million first-lien term loan to
'CCC+' from 'B-'. S&P's '3' recovery rating on the term loan is
unchanged, indicating its expectation for meaningful (50%-70%;
rounded estimate: 55%) recovery in the event of a payment default.

The negative outlook reflects that S&P could lower its ratings on
the company in the next 12 months if its earnings and cash flow do
not improve such that it believes a default is likely.

S&P said, "Instant Brands' operating performance remains below
historical results and we anticipate global macroeconomic headwinds
will likely delay a material recovery over the next 12 months.
While the company's performance has sequentially improved, its net
sales decreased by 3.8% in the third quarter of fiscal year 2022
(ended Sept. 30, 2022), relative to the same period last year, due
to unfavorable foreign-currency translation effects and lower
retailer replenishment orders. This marked the fifth consecutive
quarter of year-over-year sales declines. Instant Brands' S&P
Global Ratings-adjusted EBITDA for the 12 months ended Sept. 30,
2022, fell by nearly 37%, compared with the same period the prior
year because of reduced volumes, inflation, supply chain
challenges, an unfavorable product mix, and adverse
foreign-currency translation effects. We estimate the company's
leverage was approximately 16.8x (including preferred stock issued
by a parent company that we treat as debt) for the 12 months ended
Sept. 30, 2022, which compares with about 9.6x during the same
period the prior year.

"While Instant Brands has increased its prices and proactively
tightly managed its inventory, we expect the demand for its small
kitchen appliances will remain depressed over the next year given
our expectation for a recession in 2023, lower consumer
discretionary spending, and conservative inventory management at
retailers. Also, because the company generates about 25% of its
sales from outside of North America (largely in the Asia-Pacific
region [APAC]), we expect it will face unfavorable foreign-currency
effects and an uneven recovery in its demand in APAC because of
ongoing restrictions related to COVID-19. We believe Instant
Brands' capital structure has become unsustainable at current
EBITDA levels due to its high debt service and working capital
requirements."

While the company's profitability and operating cash flow have
modestly sequentially improved, a sustainable increase in its
earnings and liquidity will depend on favorable operating
conditions and may require additional liquidity support. Instant
Brands' cash flow from operations improved for the nine months
ended Sept. 30, 2022, relative to the same period the prior year,
but remains negative. Additionally, its gross margins expanded in
the third quarter of fiscal year 2023 on its price increases and
lower freight costs, which were partially offset by inflation, an
unfavorable product mix, and adverse foreign-exchange headwinds.
However, as of the end of the third quarter, the company had just
$32.8 million available under its $250 million asset-based lending
(ABL) revolver due 2025 and $37.9 million of cash. Instant Brands'
cash uses in 2023 will include about $28 million of debt
amortization, about $15 million of capital expenditure (capex), and
about $45 million of peak-to-trough working capital usage expected
during the third quarter. Additionally, Instant Brands will incur
higher interest expense of approximately $50 million in 2023 due to
rising interest rates, which will further pressure its liquidity.
For the 12 months ended Sept. 30, 2022, the company's EBITDA to
interest coverage was only about 1.3x, which compares with 2.0x
during the same period the prior year.

The company may need to materially invest in working capital to
restore its EBITDA to its historical levels. Management's strategy
is to expand into new categories and geographies and increase the
replacement and upgrade of kitchen appliances through new product
launches. S&P believes the company may require additional liquidity
to fund these initiatives to support an increase in its earnings.
Instant Brands' sponsor, Cornell Capital, has historically
supported it during periods of operational stress.

The negative outlook on Instant Brands reflects that S&P could
lower its ratings in the next 12 months if its earnings, cash flow,
and liquidity does not improve such that S&P believes a default is
likely.

S&P could lower its ratings on Instant Brands if it believes the
risk that it will default in the next year has increased. This
could occur if:

-- Its earnings do not materially improve due to lower category
demand from retailers and consumers, which leads to a decline in
its liquidity;

-- The company requires greater working capital investment to
better align its inventory with its customer demand, leading to
elevated borrowing needs and liquidity pressure; or

-- S&P believes the company could restructure its debt or fail to
meet its upcoming debt service requirements.

S&P could take a positive rating action on Instant Brands if:

-- Its demand materially improves and supports a stronger
operating performance;

-- The company generates sufficient free operating cash flow
(FOCF) to comfortably cover its debt service and working capital
requirements; and

-- It improves its liquidity cushion and increases its cash
interest coverage above 1.5x.

ESG credit indicators: E-2, S-2, G-3



ISCM HOLDINGS: Wins Cash Collateral Access Thru Jan 2023
--------------------------------------------------------
The Bankruptcy Court for the Middle District of Florida granted the
emergency request of ISCM Holdings, LLC, and Inpatient Care
Management Co., LLC to use cash collateral, on an interim basis,
pending a further hearing set for January 13, 2023 at 1:30 p.m.

The Debtors are permitted, during the period from December 7, 2022,
through January 13, 2023, to use cash collateral in accordance with
the budget.

As previously reported by the Troubled Company Reporter, the
Debtors are borrowers under a Loan Agreement dated May 28, 2021,
with Zions Bancorporation, N.A., doing business as Zions First
National Bank. In connection with the Loan Agreement, the Debtors
signed a Revolving Promissory Note in the principal amount of $3
million and a Term Promissory Note in the principal amount of $8
million. As of the Petition Date, Zions asserts it is owed
approximately $9 million.

As adequate protection, the Lender is granted a post-petition
replacement lien in and upon all of the categories and types of
collateral in which Lender has a security interest as of the
Petition Date to the same extent, validity and priority.

The Debtors will maintain insurance for the Lender's collateral in
accordance with the obligations under the Lender's loan and
security documents.

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

The Debtor projects total operating disbursements, on a weekly
basis, as follows:

      $69,109 for the week ending December 9, 2022;
     $314,200 for the week ending December 16, 2022;
     $129,608 for the week ending December 23, 2022;
     $489,200 for the week ending December 30, 2022;
     $489,200 for the week ending January 6, 2023; and
     $489,200 for the week ending January 13, 2023.

                     About ISCM Holdings, LLC

InPatient Care Management Company, LLC, a wholly owned subsidiary
of ISCM Holdings, LLC, is a physician management company that
provides management and administrative services including billing
and collection services, financial management services, contracting
services, and day-to-day business operating services for surgical
practices in the medical staffing industry. Management provides
these services to a number of physician practices in the medical
staffing industry, including The Surgicalist Group, PLLC and
others, in exchange for a management fee.

The Debtors sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. M.D. Fla. Lead Case No 22-03601) on
September 1, 2022. In the petition signed by Mit Desai, MD, chief
executive officer, the Debtor disclosed up to $10 million in both
assets and liabilities.

Judge Roberta A. Colton oversees the case.

Daniel R. Fogarty, Esq., at Stichter, Riedel, Blain & Postler, P.A
is the Debtor's counsel



JAM MEDIA: Seeks Access to Newtek's Cash Collateral
---------------------------------------------------
Jam Media Solutions, LLC asks the U.S. Bankruptcy Court for the
District of New Jersey for authority to use the cash collateral of
Newtek Small Business Finance, LLC and provide adequate
protection.

The Debtor requires cash collateral access to continue operations
in the ordinary course.  The Debtor seeks to use cash collateral on
an interim basis in accordance with the budget, with a 15%
variance.

Newtek extended credit to JAM in the principal amount of $250,000
on June 15, 2017, and in connection with the Second Credit, JAM, as
maker, executed on even date, a note in favor of Newtek in the
principal amount of $250,000.

The Initial Credit is secured by a Security Agreement dated June
17, 2017, and purportedly perfected by filing of a UCC-1 Financing
Statement on September 27, 2018 with Delaware Department of State.

Newtek also extended credit to JAM in the principal amount of
$3.586 million on September 28, 2022, and in connection with the
Second Credit, JAM, as maker, executed on even date, a note in
favor of Newtek in the principal amount of $3.586 million. The
Second Note bears an adjustable rate, and a maturity date of
September 28, 2028.

JAM's obligations under the Second Note are secured by Mortgage and
Security Agreement in favor of Newtek dated September 28, 2018, and
recorded with County of Muscatine, State of Iowa on October 8,
2018.

Newtek's security interest described in the Mortgage was supported
by the Delaware UCC and by the filing of a UCC-1 Financing
Statement on September 27, 2018 with the Iowa Security of State.

JAM additionally granted to Newtek in support of the Second Credit,
on September 28, 2018, a Cross-Collateralization and Cross Default
Agreement.

The total of the Debtor's deposits as of the petition date is
approximately $22,386; its total accounts receivable as of the
petition date is approximately $97,114.

As adequate protection for use of cash collateral, Newtek will be
granted a replacement perfected security interest in all
postpetition assets of the Debtor and a post-petition lien and
security interest on all postpetition property and assets of the
Debtor within the definition of Newtek Collateral.

To the extent the adequate protection proves insufficient to
protect Newtek's interest in the cash collateral, Newtek will have
a superpriority administrative expense claim, pursuant to Section
507(b) of Bankruptcy Code.

Newtek will also receive monthly cash payment in the amount of
$5,000.

A copy of the motion is available at https://bit.ly/3vf9nBb from
PacerMonitor.com.

                About JAM Media Solutions, LLC

JAM Media Solutions, LLC is a media, entertainment, and digital
marketing solutions company that owns and operates radio stations,
live events and digital, mobile, print, social media properties.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D.N.J. Case No. 22-18193) on October 15,
2022. In the petition signed by Jonathan Mason, CEO, the Debtor
disclosed up to $500,000 in assets and up to $10 million in
liabilities.

Gabriel Del Virginia, Esq., at Law Office of Gabriel Del Virginia,
oversees the case.



JNS LLC: Continued Operations to Fund Plan Payments
---------------------------------------------------
JNS, LLC, filed with the U.S. Bankruptcy Court for the Eastern
District of Arkansas a Chapter 11 Plan of Reorganization dated
December 12, 2022.

This Plan of Reorganization proposes to pay creditors of JNS, LLC.,
an Arkansas corporate entity, from future income from the
continuation of current business operations.

This Plan also provides for the payment of administrative priority
unsecured tax claims under§507(a)(8) if payment is not in full on
the effective date of this Plan with respect to any such claim (to
the extent permitted by the Code or the claimant's agreement). The
only administrative claim is that of Debtor's attorney, Caddell
Reynolds, in an amount estimated to be less than $20,000.00, which
will be paid by Debtors, upon approval by the Court, pursuant to
separate agreement.

Class 1 consists of the secured claim of DFA and is in the amount
of $72,756.76 and is secured by all personal property owned by the
Debtor. The remainder of the secured claim filed by the DFA, in the
amount of $18,584.79, shall be treated in the priority general
unsecured section of the Plan. DFA shall retain its lien on the
property and retain all of its state law remedies upon any uncured
default. DFA will be paid in full on its bifurcated secured claim
by amortizing the balance on this debt in the total amount of
$72,756.47 over 5 years at 10% per annum. The Debtor shall pay a
monthly payment of $1599.38.

Class 2(a) consists solely of the priority claim of DFA in the
estimated amount of $40,375.49. Debtor proposes to pay this claim
at $672.93 over 60 months of the plan. This class is impaired.

Class 2(b) consists solely of the priority claim of IRS in the
estimated amount of $8687.70. Debtor proposes to pay this claim at
$144.80 over 60 months of the plan. This is an impaired claim.

Class 3 consists of Equity interest holders. Juan and Sandra
Morales shall retain all of their equity interest in the
Reorganized Debtor.

Debtor will continue its current business operations and payments
will be made from cash flow from operations and/or future income.

A full-text copy of the Plan of Reorganization dated December 12,
2022, is available at https://bit.ly/3jhrdAN from PacerMonitor.com
at no charge.

Attorney for the Debtor:

     Joel G. Hargis, Esq.
     CADDELL REYNOLDS, LAW FIRM
     3000 Browns Lane
     Jonesboro, AR 72401
     PH (870) 336-6407
     FX (479) 230-2002
     jhargis@caddellreynolds.com

                        About JNS LLC

JNS LLC is incorporated with the Arkansas Secretary of State.  The
primary purpose of JSN LLC is to serve as a limited liability
company doing business as Sandy's Bakery, Natural State Janitorial
Services, and a remodeling company in the city of Jonesboro, AR.
Sandy's Bakery -- https://www.sandysbakeryandcatering.com/ -- is a
bakery and catering company.

JNS, LLC, sought Chapter 11 bankruptcy protection (Bankr. E.D. Ark.
Case No. 22-11064) on April 25, 2022.  In the petition filed by
Juan Morales, vice-president and managing member, JNS LLC listed
estimated assets up to $50,000 and estimated liabilities between
$100,000 and $500,000.

The case is assigned to Honorable Bankruptcy Judge Phyllis M
Jones.

Joel Grant Hargis, of Caddell Reynolds Law Firm, is the Debtor's
counsel.


K&L EXCAVATING: Seeks Cash Collateral Access Thru Jan 2023
----------------------------------------------------------
K&L Excavating, LLC asks the U.S. Bankruptcy Court for the Southern
District of Indiana, New Albany Division, for authority to use cash
collateral in accordance with the budget through January 1, 2023,
and provide adequate protection.

The Debtor requires the use of cash collateral for the continued
payment of operating expenses, payroll and related taxes, and other
expenses incurred in the ordinary course of its business
operations.

One of the Debtor's secured lenders, Commercial Credit Group, Inc.,
picked up some of the Debtor's equipment and scheduled an Article 9
sale for December 15, 2022.

To avoid the sale and so it could recover its assets, the Debtor
filed the Chapter 11 Case. The Debtor intends to downsize its
operation as part of its reorganization efforts. The Debtors
intends to sell certain equipment at auction as part of those
efforts and to maximize value to the estate.

The Debtor has performed a preliminary investigation and analysis
of UCC filings, and based upon that investigation, believes -- and
without waiver of rights to challenge the validity, priority, and
extent of the liens -- that the following parties may assert a lien
on the Debtor's cash collateral:

     a. First National Bank of Carmi, successor in interest to
Heritage State Bank;
     b. Commercial Credit Group Inc.;
     c. First Corporate Solutions, as Representative;
     d. CHTD Company;
     e. Corporation Service Company, as Representative;
     f. Samson Horus; and
     g. U.S. Small Business Administration.

The Secured Creditors may be entitled to adequate protection of
their interests in the Debtor's cash collateral, for any diminution
in value of cash collateral, including any diminution resulting
from the use of cash collateral and the imposition of the automatic
stay. The Debtor believes, in an exercise of its prudent business
judgment and on an interim basis, that the adequate protection
given by the proposed granting of replacement liens over cash
collateral to the same extent, validity and priority of the Secured
Creditors' pre-petition liens is fair, reasonable and necessary
under the circumstances.

As additional adequate protection to the Secured Creditors, the
Debtor agrees to operate under the weekly budgets which covers the
Petition Date through January 1, 2023, as may be modified from time
to time upon disclosure and approval of the Court or the Secured
Creditors.

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

                 About K&L Excavating LLC

K&L Excavating LLC is a privately owned excavating contractor. The
Debtor sought protection under Chapter 11 of the U.S. Bankruptcy
Code (Bankr. S.D. Ind. Case No. 22-91144) on December 14, 2022. In
the petition signed by Kenneth D. Martin II, member, the Debtor
disclosed up to $100,000 in assets and up to $10 million in
liabilities.

Judge Andrea K. Mccord oversees the case.

John Allman, Esq., at Hester Baker Krebs, LLC, is the Debtor's
legal counsel.



KTS SOLUTIONS: Wins Cash Collateral Access Thru Dec 23
------------------------------------------------------
The U.S. Bankruptcy Court for the Eastern District of Virginia
authorized KTS Solutions, Inc. to use cash collateral on an interim
basis in accordance with the budget through December 23, 2022.

The Debtor is permitted to use cash collateral for ordinary course
purposes in accordance with the terms and conditions of the Interim
Order and the Debtor's budget,  provided, however, that (a) Action
Capital Corporation is granted adequate protection and (b) except
on the terms of the Interim Order, the Debtor will be enjoined and
prohibited from at any time using the Alleged Prepetition
Collateral, including the cash collateral.

Action Capital asserts a first priority lien secured claim against
the Debtor pursuant to that certain Factoring and Security
Agreement dated July 11, 2011, as amended. Net of reserves, Action
Capital asserts an unpaid balance as of the Petition Date in the
amount of not less than $813,300.

Action Capital asserts a security interest in and lien upon, among
other things, a first priority lien on substantially all assets of
the Debtor.

The Debtor is directed to continue to make payments to Action
Capital, or cause payments to be made to Action Capital, under the
Factoring and Security Agreement in the same manner payments were
made prior to the Petition Date.

To the extent the cash collateral is used by the Debtor and such
use results in a diminution of the value of the cash collateral,
Action Capital is entitled to a replacement lien in and to the
Alleged Prepetition Collateral to the same extent and with the same
priority as Action Capital's interest in the Alleged Prepetition
Collateral.

The liens and security interests granted  will become and are duly
perfected without the necessity for the execution, filing or
recording of financing statements, security agreements and other
documents which might otherwise be required pursuant to applicable
non-bankruptcy law for the creation or perfection of such liens and
security interests.

A final hearing on the matter is set for December 27 at 11 a.m.

A copy of the order and the Debtor's budget is available at
https://bit.ly/3v2UqC8 from PacerMonitor.com.

The Debtor projects $347,725 in total income and $338,351 in total
expenses.

                  About KTS Solutions, Inc.

KTS Solutions, Inc. is a Virginia corporation, which provides
transportation services for disabled veterans, to and from medical
appointments, under a series of contracts with the United States
Department of Veterans Affairs.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D. Va. Case No. 22-11694) on December 9,
2022. In the petition signed by Kelvin Smith, chief executive
officer, the Debtor disclosed up to $10 million in both assets and
liabilities.

Justin P. Fasano, Esq., at McNamee Hosea, P.A., is the Debtor's
legal counsel.



LAS UVAS VALLEY: Trustee's Bid to Disqualify Askew & White Denied
-----------------------------------------------------------------
Bankruptcy Judge David T. Thuma for the District of New Mexico
denies the motion to disqualify Dan White and Askew & White, LLC
from representing Dona Ana County in its dispute with the
Liquidating Trustee about allowance of the county's pre- and
post-petition tax claims.

The Trustee seeks a disqualification order because Askew & White,
LLC represented Las Uvas Valley Dairies -- the debtor-in-possession
in this case. A&W represented the Debtor in the bankruptcy case
until about July 2019 -- Dan White was an associate of the firm at
the time. The Trustee is legitimately concerned that A&W may use
confidential information improperly against the Trust in the
contested matter. As the holder of the attorney-client privilege,
the Trust has the right to take steps to prevent such improper
use.

On May 9, 2018, The Metropolitan Life Insurance Company, the
Production Credit Association of New Mexico, and the unsecured
creditors' committee filed a Creditor Plan of liquidation. The
accompanying draft disclosure statement listed the County as having
a secured claim of $234,816, based on the County's proof of claim
-- for real property taxes due for each parcel of Real Property
that the Debtor owns in Dona Ana County.

The Court confirmed the Creditor Plan on June 14, 2018. Under the
plan, all of the Debtor's assets were transferred to a Liquidating
Trust, to be managed and eventually sold by a liquidating trustee.
Robert Marcus is the successor Liquidating Trustee. Among the
assets transferred to the Trust was the right to assert the
attorney-client privilege with A&W formerly held by the Debtor. All
allowed secured, priority, and general unsecured claims against
Debtor are to be paid from the Liquidating Trust, to the extent
funds are available.

A&W continued to represent Debtor after confirmation of the
Creditor Plan. For example, on March 22, 2019, A&W appeared for the
Debtor in an adversary proceeding filed by the Trustee. The Trustee
objected to A&W's representing Debtor, but the Court overruled the
objection.

On Nov. 22, 2019, the Trustee objected to the County's proof of
claim, arguing that all but $8,877 of the claim had been paid when
the Debtor's real property was sold. The County responded that,
although it had received the prepetition taxes due on the Debtor's
real property, it had not been paid personal property taxes on the
Debtor's dairy herd for 2016, 2017, and 2018, and that all of such
amounts should be allowed and paid. The general partners of the
Debtor supported the County's position.

A&W entered its appearance for the County on Aug. 12, 2022. The
Trustee moved to disqualify A&W, arguing that its prior
representation of the Debtor, together with the assignment of the
Debtor's assets and attorney-client privilege, created a
disqualifying conflict of interest.

A crucial issue in the disqualification dispute is whether the
Trust is A&W's former client. If so, then the Court likely would
hold that A&W could not represent the County in the contested
matter. Otherwise, the representation likely is within the bounds
of A&W's ethical duties.

A&W does not dispute the asset transfer, but argues that the
transfer, including the assignment of the attorney-client
privilege, did not create an attorney-client relationship where
none existed before. The creditors who filed the Creditor Plan (Met
Life, the UCC, and PCA) were not A&W's clients. On the contrary,
they were adverse to A&W's then-client. The filing and confirmation
of the Creditor Plan were in some respects like a foreclosure, an
assignment for the benefit of creditors, a receivership sale, or a
similar involuntary disposition of Debtor's assets. In those
instances, as here, the attorney-client relationship does not
necessarily follow the assets. This is shown in part by the fact
that A&W continued to represent the Debtor after confirmation of
the Creditor Plan and the creation of the Trust.

The Court explains that "a trustee of a liquidating trust does not
substitute for a corporate debtor's management. Instead, he
oversees the liquidation of some or all of a corporate debtor's
assets, entirely free from the debtor's corporate structure. . .
Disputes like the one between A&W and the Trust highlight the
complexities that arise when the right to assert the
attorney-client privilege is severed from the client." The Court
holds that, unlike the attorney-client privilege, the
attorney-client relationship is not assignable and was not assigned
in this instance. Only the Debtor is A&W's former client, not the
Trust.

For A&W to be disqualified, the contested matter would have to be
the same as, or substantially related to, A&W's representation of
the Debtor. The Court holds that if there is a substantial
relationship between the former representation and the current
proceeding, an irrebuttable presumption arises that the former
client revealed facts requiring the attorney's disqualification.

Here, the contested matter is not the same as or substantially
related to the Debtor's failed reorganization efforts, which ended
before the Creditor Plan was confirmed. The prior matter to which
the contested matter is substantially related is the Trust's
efforts to liquidate assets, review claims, and pay a dividend to
creditors. Thus, the "substantially related" element of NMRA
16-109(A) does not prevent A&W from representing the County.

In addition, for A&W to be disqualified, the Debtor's interests
would have to be materially adverse to the County's in the
contested matter -- they are not. The Debtor did not receive a
discharge and is out of business. It is an empty shell, indifferent
to the outcome of the contested matter. The Court finds and
concludes that the County's interests and the Debtor's are not
materially adverse. In contrast, the County's interests are
materially adverse to the Trust's. Had A&W represented the Trust,
it would be disqualified from representing the County.

With regard A&W's handling of information gained during its
representation of Debtor, the Court orders that "Between the
attorney-client privilege and the vague prohibition against
revealing information relating to the representation, A&W should
not disclose or use in this contested matter any information
obtained during its representation of Debtor. If A&W determines
that it needs or wants to use or disclose any such information, it
should seek prior Court approval before doing so, after notice to
the Trustee and an opportunity to object. By the same token, if the
Trustee obtains information that A&W is using or disclosing
confidential information improperly, it should seek relief from the
Court. Finally, if A&W determines that its obligation not to use or
disclose confidential information is materially limiting its
representation of the County, it should seek to withdraw."

A full-text copy of the Opinion dated Dec. 2, 2022, is available at
https://tinyurl.com/2nj6r8ua from Leagle.com.

                 About Las Uvas Valley Dairies

Founded in 1998, Las Uvas Valley Dairies operates a dairy farm at
1261 Hilburn Road, Hatch, NM 87937, Dona Ana County. The company
filed for chapter 11 bankruptcy protection (Bankr D.N.M. Case No.
17-12356) on Sept. 15, 2017, with estimated assets of $100 million
to $500 million and estimated debts of $10 million to $50 million.
The petition was signed by Dean Horton, general partner.

The Unsecured Creditors Committee and the two largest secured
creditors, Production Credit Association of Southern New Mexico and
Metropolitan Life Insurance Company, filed a plan of liquidation
providing for the sale of the Debtor's assets and the distribution
of net proceeds to creditors.  Unsecured creditors were guaranteed
at least $1,000,000 under the Plan. The Court confirmed the plan on
June 14, 2018.

Robert Marcus has been named the successor liquidating trustee. The
Court entered a final decree closing the case on July 27, 2018.


LEADING LIFE: U.S. Trustee Appoints Cori Loomis as PCO
------------------------------------------------------
The U.S. Trustee for Region 6 appointed Cori Loomis, Esq., an
attorney at Christensen Law Group, PLLC, as patient care ombudsman
in the Chapter 11 case of Leading Life Senior Living, Inc.

The appointment was made pursuant to the order from the U.S.
Bankruptcy Court for the Northern District of Texas approving a
stipulation for the appointment of a PCO. The Department of
Justice's bankruptcy watchdog is authorized to appoint a PCO in
this case under Section 333(a)(1) of the Bankruptcy Code.

Ms. Loomis disclosed in a court filing that she does not have any
connections with Leading Life Senior Living, creditors or any
party-in-interest.

The ombudsman may be reached at:

     Cori H. Loomis
     Christensen Law Group, PLLC
     The Parkway Building
     3401 N.W. 63rd Street, Suite 600
     Oklahoma City, OK 73116
     Phone: (405) 232-2020
     Email: Cori@christensenlawgroup.com

                  About Leading Life Senior Living

Leading Life Senior Living, Inc. owns two municipal-bond financed
memory care homes in Oklahoma.

Leading Life Senior Living filed a petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. N.D. Texas Case No.
22-42784) on Nov. 18, 2022. In the petition filed by its chief
restructuring officer, Joseph V. Pegnia of GlassRatner Advisory &
Capital Group, LLC, the Debtor reported between $10 million and $50
million in both assets and liabilities.

Judge Mark X. Mullin oversees the case.

The Debtor is represented by Rachael L. Smiley, Esq., at Ferguson
Braswell Fraser Kubasta, PC.


LOVES FURNITURE: Trustee's Bid to Dismiss Countercomplaint Denied
-----------------------------------------------------------------
In the adversary proceeding captioned In re: Loves Furniture Inc.,
Chapter 11, Debtor. Michael A. Stevenson, Liquidation Trustee,
Plaintiff, v. Jeff Love, et al., Defendants, Case No. 21-40083,
Adv. No. 22-4050, (Bankr. E.D. Mich.), Bankruptcy Judge Thomas J.
Tucker for the Eastern District of Michigan denies the motion to
dismiss filed by the Plaintiff Michael Stevenson, Liquidation
Trustee.

The Trustee filed a motion to dismiss the
Defendants/Counter-Plaintiffs US Assets, Inc., James David Aarant,
T&L Financial, Inc., Del Roy Funds LP, TJKZ Construction LLC, US
Assets Acquisition, LLC, US Petz, Inc., White Oak Station, LLC, and
US Realty Co.'s, asking the Court for (1) dismissal of the US
Assets Parties' joint countercomplaint filed on Oct. 6, 2022, and
(2) sanctions against the US Assets Parties for their filing of the
countercomplaint.

The Motion was filed on Oct. 27, 2022. The US Assets Parties had
until Nov. 10, 2022 to respond to the Motion but they failed to
timely respond to the Motion, and in fact never have responded to
the Motion.

On Nov. 11, 2022, the Trustee filed a Certification of Non-Response
regarding the Motion, but later that same day, the US Assets
Parties filed a first amended joint countercomplaint. On Nov. 23,
2022, the Trustee filed a motion seeking (1) dismissal of the
amended countercomplaint and (2) sanctions against the US Assets
Parties for their filing of the countercomplaint and the amended
countercomplaint.

To the extent that the Motion seeks dismissal of the
countercomplaint, the Court rules that the filing of the first
amended countercomplaint renders the Motion moot. However, not to
the extent that it seeks sanctions for the US Assets Parties'
filing of the countercomplaint.

For the interest of judicial economy with respect to the sanctions
issue, the court denies Trustee's motion to dismiss as moot -- but
only to the extent the Motion seeks the dismissal of the US Assets
Parties' countercomplaint. In all other respects, the Motion is
denied, without prejudice to the Trustee's right to seek sanctions
against the US Assets Parties for their filing of the
countercomplaint, as well as for the filing of their first amended
countercomplaint.

A full-text copy of the Order dated Dec. 5, 2022, is available at
https://tinyurl.com/42v7j9w2 from Leagle.com.

                     About Loves Furniture

Loves Furniture Inc. -- http://www.lovesfurniture.com/-- is a
furniture retailer that sells furniture, mattresses, home decor and
appliances. It conducts business under the name Loves Furniture and
Mattresses.

Loves Furniture sought Chapter 11 protection (Bankr. E.D. Mich.
Case No. 21-40083) on Jan. 6, 2021.  The Debtor was estimated to
have $10 million to $50 million in assets and liabilities at the
time of the filing.

Judge Thomas J. Tucker oversees the case.

The Debtor tapped Butzel Long, A Professional Corporation, led by
Max J. Newman, Esq., as legal counsel; B. Riley Advisory Services
as financial advisor; and Stretto as claims and noticing agent.

On Jan. 14, 2021, the U.S. Trustee for Region 9 appointed an
official committee of unsecured creditors. The committee tapped
Foley & Lardner LLP as its legal counsel and Conway Mackenzie, LLC
as its financial advisor.



MARINE WHOLESALE: Wins Cash Collateral Access Thru March 17
-----------------------------------------------------------
The U.S. Bankruptcy Court for the Central District of California,
Los Angeles Division, authorized Marine Wholesale and Warehouse,
Co. to use cash collateral on an interim basis during the period
between entry of the order and March 17, 2022, in accordance with
the budget.

As adequate protection from and against any diminution in the value
of their interests in cash collateral, all persons and entities
that hold perfected security interests in the Debtor's cash
collateral are granted replacement liens in all of the Debtor's
post-petition assets, other than recoveries from avoiding power
actions, which liens will have the same validity, priority and
extent as their prepetition liens.

As additional adequate protection for the liens asserted by the
United States Small Business Administration, the Debtor will make
the monthly payments due the SBA under the parties' prepetition
agreements in cash in the amount of $731 per month, commencing on
August 1, 2022, and continuing on the first business day of each
calendar month thereafter.

As additional adequate protection for the liens asserted by the
Alcohol and Tobacco Tax and Trade Bureau, pending the conclusion of
the Final Hearing, the TTB may continue to hold without penalty the
funds (in the amount of approximately $213,699 that were levied by
the TTB prior to the commencement of the bankruptcy case.

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

             About Marine Wholesale and Warehouse Co.

Marine Wholesale and Warehouse Co. sought protection under Chapter
11 of the U.S. Bankruptcy Code (Bankr. C.D. Cal. Case No. 22-13785)
on July 12, 2022. In the petition signed by Jennifer Hartry, vice
president and secretary, the Debtor disclosed up to $50 million in
both assets and liabilities.

Judge Sheri Bluebond oversees the case.

David R. Haberbush, Esq., at Haberbush, LLP is the Debtor's
counsel.



MATTRESS FIRM: $1.25B Bank Debt Trades at 15% Discount
------------------------------------------------------
Participations in a syndicated loan under which Mattress Firm Inc
is a borrower were trading in the secondary market around 85.1
cents-on-the-dollar during the week ended Friday, December 16,
2022, according to Bloomberg's Evaluated Pricing service data.

The $1.25 billion facility is a Term loan.  It is scheduled to
mature on September 24, 2028.  About $1.24 billion of the loan is
withdrawn and outstanding.

Mattress Firm, Inc. is an American mattress store chain,
headquartered in Houston, Texas.



MCO GENERAL: Court OKs Access to PS Funding's Cash Collateral
-------------------------------------------------------------
The U.S. Bankruptcy Court for the Northern District of Illinois,
Eastern Division, authorized MCO General Maintenance, LLC to use
the cash collateral of PS Funding, Inc. on an interim basis in
accordance with the budget, through February 28, 2023.

The Debtor requires the use of cash collateral to continue
operating the property located at 9702 South Winston in Chicago,
Illinois and its general maintenance pursuant to 11 U.S.C. sections
1107, 1108.

PS Funding, Inc. is adequately protected for the Debtor's use of
its cash collateral under section 361, 362 and 363(e) of the Code
by an equity cushion and the Debtor making monthly payments to PS
Funding, Inc. in the amount of $1,473. The monthly payments will
begin on January 1, 2023.

In addition to all existing security interests and liens granted to
and held by PS Funding in and to the Prepetition Collateral, as
adequate protection for the Debtor's use of the cash collateral on
terms and conditions of the Interim Order, but only to secure an
amount equal to the Collateral Diminution, the Debtor grants to PS
Funding, Inc.: pursuant to sections 361(2) and 363(e) of the Code,
automatically and retroactively effective as of the Petition Date,
valid, binding, and properly perfected post petition security
interests and replacement liens on the Prepetition Collateral.

The Adequate Protection Liens are deemed duly perfected and
recorded under all applicable federal or state or other laws as of
the date thereof, and no notice or other act will be required to
effect such perfection.

Subject to the remaining provisions of the Interim Order, PS
Funding's liens on and security interests in the Prepetition
Collateral (including the Adequate Protection Liens) will be
subordinate and subject only to (a) any unpaid fees payable
pursuant to 28 U.S.C. section 1930 and any unpaid fees payable to
the Clerk of the Court or the U.S. Trustee and (b) professional
fees and disbursements accrued but unpaid as of the date of
termination of the Debtor's use of cash collateral.

A status hearing on the matter is set for February 22, 2023 at 9:30
a.m.

A copy of the order is available at https://bit.ly/3FWT01X from
PacerMonitor.com.

                      MCO General Maintenance

MCO General Maintenance, LLC is engaged in the business of
providing general maintenance services for the owners of
residential properties. The Debtor sought protection for relief
under Chapter 11 of the Bankruptcy Code (Bankr. N.D. Ill. Case No.
22-09454) on Aug. 19, 2022, with up to $500,000 in assets and up to
$100,000 in liabilities.

Judge Timothy A Barnes presides over the case.

Karen J Porter, Esq., at Porter Law Network represents the Debtor
as counsel.



MED PARENTCO: $211M Bank Debt Trades at 15% Discount
----------------------------------------------------
Participations in a syndicated loan under which MED ParentCo LP is
a borrower were trading in the secondary market around 84.6
cents-on-the-dollar during the week ended Friday, December 16,
2022, according to Bloomberg's Evaluated Pricing service data.

The $211.0 million facility is a Delay-Draw Term loan.  It is
scheduled to mature on August 31, 2026.  The amount is fully drawn
and outstanding.

MED ParentCo., LP. (MyEyeDr) provides management services to
MyEyeDr. O.D. optometrists and their practices. MyEyeDr practices
offer vision care services, prescription eyeglasses and sunglasses,
and contact lenses. MyEyeDr has been controlled by affiliates of
Goldman Sachs Merchant Banking Division since August 2019.



MESO DELRAY: Fine-Tunes Plan; March 8, 2023 Confirmation Hearing
----------------------------------------------------------------
Meso Delray, LLC. d/b/a Meso Beach House submitted an Amended
Disclosure Statement describing Chapter 11 Plan dated December 12,
2022.

The Plan is designed as a liquidating plan and therefore the Debtor
will not be operating after the Confirmation of the Plan. All of
the assets of the Debtor will be distributed, and the Debtor will
cease business. The Debtor operated a 300-seat restaurant located
on the intercoastal waterway at 800 E. Atlantic Avenue, Meso
Delray, Florida (the "Restaurant").

The Debtor sold substantially all of its assets to Del Fuego
Paradise LLLC, a Florida Corporation (the "Purchaser") for
$2,350,000. Additionally, Debtor was reimbursed for (1) its
security deposit ($100,000) which it assigned to Purchaser; (2)
one-half of the September rent ($28,628.12), and (3) flood
insurance ($7,176) which Purchaser has been assigned, minus
$3,336.90 which was advanced by Purchaser to pay for insurance on
behalf of the Debtor through the closing date for an aggregate of
$2,482,672.

Debtor has paid post-petition administrative expenses from the
proceeds of sale after the Closing Date, as follows: $79,212.50 in
Court approved legal expenses, $2,500 to TriCounty Services for
cleaning the Restaurant immediately prior to the sale, $10,083.41
to Florida Power and Light for post-petition electricity costs,
$55,600 to GRA for ongoing operations of the Debtor as relates to
the closing and liquidation of Debtor, $57,275.27 for post-petition
wages, $20,000 to Alan Schoening for repayment of his
debtor-in-possession loan, $7,500 as a retainer to Lester A. Caesar
for accounting services, $10,649 for bookkeeping services,
post-petition management fees and payment to a vendor for
post-petition sales of product.

Debtor expects to have additional administrative expenses through
the Effective Date of a Plan for legal fees, GRA fees, accounting
fees and post-petition sales tax through the date the Restaurant
was closed for which the Debtor has reserved funds.

Like in the prior iteration of the Plan, Allowed Class 3 Unsecured
Claims shall be paid from Cash available after the payment of the
Allowed Claims. Liquidation analysis and projects that
approximately $230,992.11 will be available for distribution to the
Allowed Unsecured Claims on a pro-rata basis.

On the Effective Date (or as soon after as possible) the Debtor
will pay or reserve (1) Administrative Expense Claims, Priority Tax
Claims and U.S. Trustee Fees (2) priority tax claims, other than
priority tax claims, and (3) secured claims. In addition, the
Debtor will reserve $25,000 for the wind down costs of the Debtor
including tax preparation, post-confirmation legal costs and fees
and final payments to GRA for winding up the Debtor as well as
other miscellaneous administrative costs of Debtor and $15,000 for
post-petition sales tax.

Payments to holders of Allowed Unsecured Claims under the Plan will
be made from the balance of funds which are expected to be
approximately $230,992.11. Given a pool of unsecured debt of
approximately $1,977,184.81, the percentage to Allowed Unsecured
Claims will be approximately 11.68%2. The Debtor will reserve funds
for Disputed Claims and in the event, those Disputed Claims are
ultimately not paid, those funds will be added to the pool of funds
for distribution or used for windup expenses of the Debtor.

Likewise, any successful preference item claims will be added to
the pool of funds for distribution or for windup expenses. In
addition, professional fees for services rendered by the Debtor's
attorneys subsequent to the Effective Date in connection with the
Plan or the Debtor's Chapter 11 case, and reimbursement of expenses
relating to such services may be paid by the Debtor without prior
court approval.

The Bankruptcy Court has scheduled a hearing to consider the
Debtor's request for (1) final approval of the Disclosure Statement
and (b) Confirmation of the Plan on March 8, 2023 at 10:00 a.m.
before the Honorable Sean H. Lane, 300 Quarropas Street, White
Plains, NY 10601 (the "Confirmation Hearing").

A full-text copy of the Amended Disclosure Statement dated December
12, 2022, is available at https://bit.ly/3HQqGQj from
PacerMonitor.com at no charge.

Counsel for the Debtor:

     H. Bruce Bronson, Esq.
     BRONSON LAW OFFFICES, P.C.
     480 Mamaroneck Ave.
     Harrison, NY 10528
     Tel: (914) 269-2530
     Fax: 888-908-6906
     E-mail: hbbronson@bronsonlaw.net

                        About Meso Delray

Meso Delray, LLC, operates a restaurant in Delray Beach, Fla.,
which specializes in Mediterranean cuisine.

Meso Delray sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D.N.Y. Case No. 22-22388) on June 27,
2022.  In the petition signed by its managing member, Alan
Schoening, the Debtor disclosed up to $10 million in both assets
and liabilities.

Judge Sean H. Lane oversees the case.

The Debtor tapped H. Bruce Bronson, Esq., at Bronson Law Office,
P.C. as legal counsel and Lester S. Caesar, CPA as accountant.


MIDOR ELECTRICITY: EUR27M Bank Debt Trades at 16% Discount
----------------------------------------------------------
Participations in a syndicated loan under which MIDOR Electricity
Co is a borrower were trading in the secondary market around 83.8
cents-on-the-dollar during the week ended Friday, December 16,
2022, according to Bloomberg's Evaluated Pricing service data.

The EUR27.0 million facility is a Term loan.  It is scheduled to
mature on February 2, 2029.  The amount is fully drawn and
outstanding.

MIDOR Electricity (MidElec) is Egypt's first independent power
producer. MidElec is an S.A.E. company incorporated in 1998
according to the Investment law 8/1997 as a general free zone
company.  The Company's country of domicile is Egypt.



MIRACLE CENTER: Seeks Cash Collateral Access Thru March 2023
------------------------------------------------------------
Miracle Center Church of Ventura County, Inc. asks the U.S.
Bankruptcy Court for the Central District of California, Northern
Division, for authority to use cash collateral in accordance with
the proposed budget for the period from January 1 to March 31,
2023.

The First Christian Church of Ventura County asserts a security
interest in the amount of $3,208,233 against the Debtor's real
property located at County of Ventura Assessors Parcel Number
082-0-120-445. First Christian is the sole lienholder against the
Property and Debtor disputes the amount of the claim by First
Christian.

First Christian's interest in the Property is protected by an
adequate equity cushion whereby their secured claim amount
(disputed) is $3.208 million and the estimated fair market value of
the Property is $4 million as evidenced by a purchase proposal of
the Property by Higher Ground Education, Inc.

Furthermore, the Debtor will make regular monthly postpetition
payments of $22,556 in accordance with the terms of the promissory
note executed between the Debtor and First Christian. The Debtor
believes that First Christian will be adequately protected.

First Christian agreed to allow the Debtor time to initiate a
fund-raising campaign from its congregation to raise the necessary
funds to become current on mortgage but this effort was short-lived
due to the onset of the COVID-19 pandemic that further adversely
affected the Debtor operations. Because of the pandemic
restrictions imposed by national and local government agencies,
First Christian agreed to a forbearance of the monthly note
payments and to forbear any legal actions against the Debtor during
the pendency of the pandemic stating that "payments will resume
after pandemic is over" in a February 3, 2020 Memoranda of
Understanding.

First Christian initiated a foreclosure action. The Debtor found
its only option to prevent foreclosure of the Property was to file
a bankruptcy.

The Debtor continues to increase its revenue through fund raising
campaigns from its members and commitments to increase
contributions from certain donors in order to retain the Property
for its office location, place of worship, and other charitable
functions. In the alternative, the Debtor is actively seeking
refinancing of the note from third party lenders.

The Debtor proposes that it use the cash collateral to pay the
allowed operating expenses pursuant to the Budget from August 29,
2022 to December 31, 2022. The Debtor believes that those expenses
represent the necessary and important expenditures required to
maintain the Debtor's the business operations and maintenance and
preservation of the Property for the Interim Period.

In addition to the adequate equity cushion of First Christian, the
Debtor will make regular monthly postpetition payments of $22,555
in accordance with the terms of the promissory note executed
between the Debtor and First Christian. Based on the foregoing, the
Debtor believes First Christian will be adequately protected.

A copy of the motion and the Debtor's budget is available at
https://bit.ly/3jaQs7B from PacerMonitor.com.

The budget provides for total expenses, on a monthly basis, as
follows:

     $74,193 for Month 1;
     $74,193 for Month 2;
     $74,193 for Month 3; and
     $74,193 for Month 4.

     About Miracle Center Church of Ventura County, Inc.

Miracle Center Church of Ventura County, Inc. is a tax-exempt
religious organization. The Debtor sought protection under Chapter
11 of the U.S. Bankruptcy Code (Bankr. C.D. Cal. Case No. 22-10664)
on August 29, 2022. In the petition signed by Alonzo McCowan,
CEO/president, the Debtor disclosed $3,472,792 in assets and
$3,387,733 in liabilities.

Judge Ronald A. Clifford III oversees the case.

John K. Rounds, Esq., at Rounds & Sutter LLP is the Debtor's
counsel.



MKS REAL ESTATE: Court OKs Interim Cash Collateral Access
---------------------------------------------------------
The U.S. Bankruptcy Court for the Northern District of Texas, Fort
Worth Division, authorized MKS Real Estate, LLC to use cash
collateral on an interim basis in accordance with the budget.

As of the Petition Date, the Debtor was indebted to Westdale
Capital Investors 3, LP under a commercial loan.

As of the Petition Date, the Prepetition Loan Obligations are
legal, valid, binding, fully perfected, and non-avoidable
obligations in the estimated aggregate liquidated amount of not
less than $7,937,492.

As adequate protection of its asserted interests in the Debtor's
cash collateral, Westdale Capital Investors 3, LP and Frost Bank,
are granted an automatic perfected replacement liens on all
property now owned or hereafter acquired by the Debtor.

As additional partial adequate protection, the Debtor will maintain
adequate insurance coverage on the Prepetition Loan collateral and
the Collateral, including, but not limited to, as may be  required
under the Prepetition Loan Documents, or any loan document, note,
agreement, letter agreement, security agreement, guarantee, or
other documents executed by the Debtor in favor of Westdale
Capital.

The Replacement Liens are valid, perfected, enforceable and
effective as of the Petition Date without the need for any further
action by the Debtor, Westdale Capital, Resolution, or Frost, or
the necessity of execution or filing of any instruments or
agreements.

As additional partial adequate protection for use of the
Prepetition Loan collateral and the Collateral, the Debtor will
maintain adequate insurance coverage on the Prepetition Loan
collateral and the Collateral, including, but not limited to, as
may be required under the Prepetition Loan Documents, or any loan
document, note, agreement, letter agreement, security agreement,
guarantee, or other documents executed by the Debtor in favor of
Westdale Capital.

The Debtor's right to use cash collateral will expire upon the
occurrence of a Termination Event that is not otherwise waived in
writing by Westdale Capital, Resolution and Frost or cured within
the Cure Period.

These events constitute a "Termination Event":

     a) The Debtor violates any term of the Second Interim Order;

     b) The entry of an order:

         1) converting the Debtor's Bankruptcy Case to a case under
chapter 7 of the Bankruptcy Code;

         2) dismissing the Debtor's Bankruptcy Case;

         3) reversing, vacating, or otherwise amending,
supplementing, or modifying the Second Interim Order;

         4) terminating or modifying the automatic stay for any
creditor other than Westdale Capital, Resolution, or Frost
asserting a lien in the Collateral; or

         5) invalidating, subordinating, or otherwise sustaining
any challenge to the Westdale Capital, Resolution, or Frost liens
granted thereunder.

Unless extended by written agreement of the Debtor, Westdale
Capital, Resolution, and Frost, the term of the Second Interim
Order and the authorization of the use of cash collateral will
cease on the earliest to occur of the following:

     a) January 27, 2023, unless extended by Westdale Capital,
Resolution, and Frost;

     b) the occurrence of an uncured Termination Event under the
Second Interim Order;

     c) the sale of all or substantially all assets of the Debtor;
and

     d) confirmation of a Chapter 11 plan in the Case.

The final hearing on the matter is set for January 19, 2023 at 9:30
a.m.

A copy of the order and the Debtor's budget is available at
https://bit.ly/3BKAk3j from PacerMonitor.com.

The budget provides for total expenses, on a monthly basis, as
follows:

      $6,184 for the month ended November 30, 2022;
     $24,595 for the month ended December 31, 2022; and
      $7,691 for the month ended January 27, 2023.

                     About MKS Real Estate

MKS Real Estate LLC is a Single Asset Real Estate (as defined in 11
U.S.C. Sec. 101(51B)).  It owns two parcels of real property
located in Tarrant County, Texas.

MKS Real Estate filed a Chapter 11 petition (Bankr. N.D. Tex. Case
No. 21-40424) on March 1, 2021.  On Oct. 28, 2021, the Court
entered an agreed order dismissing the bankruptcy case for one year
or until such time that the claim was paid in full, or the property
is foreclosed, whichever was later.  

In consideration for the Debtor being given one year to sell the
real property, the Court ordered "that [Cadence (formerly known as
BancorpSouth)] will have the right to post the Real Property for
non-judicial foreclosure and proceed with the foreclosure on
November 1, 2022 in the event the Claim is not paid in full on or
before October 31, 2022."

MKS Real Estate LLC again filed a Chapter 11 petition (Bankr. N.D.
Tex. on Case No. 22-42618) on Oct. 31, 2022.  In the petition filed
by Olufemi Ashadele as owner, the Debtor reported assets between
$10 million and $50 million and liabilities between $1 million and
$10 million.

The Debtor is represented by M. Jermaine Watson, Esq., at Cantey
Hanger LLP in the 2022 case.


NEKTAR THERAPEUTICS: Amends ByLaws to Conform With SEC Rule Changes
-------------------------------------------------------------------
In connection with the new Securities and Exchange Commission rules
and changes to the Securities Exchange Act of 1934, as amended,
regarding universal proxy cards, certain recent changes to the
Delaware General Corporation Law, and a periodic review of
corporate governance matters, the Board of Directors of Nektar
Therapeutics, approved amendments to the Company's Amended and
Restated Bylaws, effective immediately.

The amendments to the Bylaws, among other things:

   * Modify the provisions relating to adjournment procedures and
availability of lists of stockholders entitled to vote at
stockholder meetings, in each case, to reflect recent amendments to
the DGCL. (Article III, Sections 9 and 12)

   * Clarify that the Company's Board may determine that a meeting
of stockholders will be conducted solely by means of remote
communication. (Article III, Section 4)

   * Address matters relating to Rule 14a-19 under the Exchange
Act, including requiring: (a) the stockholder's nomination notice
to include a representation that it intends to solicit proxies from
stockholders representing at least 67% of the voting power of
shares entitled to vote on the election of directors; (b) the
stockholder to comply with the Universal Proxy Rules and provide
reasonable evidence thereof prior to the stockholder meeting; and
(c) the stockholder to use a proxy card color other than white,
which is reserved for the exclusive use of the Board. (Article III,
Sections 5 and 10)

    * Enhance the informational and procedural requirements in
connection with stockholder proposals and stockholder directors
nominations, including: (a) requiring additional information about
the stockholder making the director nomination or proposal; (b)
requiring additional information about the stockholder's proposed
business and/or director nominee; and (c) providing that the number
of nominees a stockholder may nominate for election at the annual
meeting of the stockholders may not exceed the number of directors
to be elected at such annual meeting. (Article III, Section 5)

    * Provide that any proxies received for disqualified or
withdrawn director nominees will be treated as abstentions.
(Article III, Section 10)

    * Make various other minor updates, including ministerial and
conforming changes and changes to clarify the Company's ability to
conduct business by means of remote communication.

                     About Nektar Therapeutics

Nektar Therapeutics -- http://www.nektar.com-- is a
biopharmaceutical company with a robust, wholly owned R&D pipeline
of investigational medicines in oncology and immunology as well as
a portfolio of approved partnered medicines.  Nektar is
headquartered in San Francisco, California, with additional
operations in Huntsville, Alabama.

Nektar Therapeutics reported a net loss of $523.84 million for the
year ended Dec. 31, 2021, a net loss of $444.44 million for the
year ended Dec. 31, 2020, and a net loss of $440.67 million for the
year ended Dec. 31, 2019.  As of Sept. 30, 2022, the Company had
$781.01 million in total assets, $368.78 million in total
liabilities, and $412.22 million in total stockholders' equity.


NETSMART LLC: S&P Alters Outlook to Stable, Affirms 'B-' ICR
------------------------------------------------------------
S&P Global Ratings revised its outlook on Netsmart LLC to stable
from positive. S&P affirmed the ratings, including the 'B-' issuer
credit rating.

S&P said, "The stable outlook reflects our expectation for
continued mid- to high-single-digit organic expansion over the next
12 months, supplemented with tuck-in acquisitions. We expect that
the company's cash flows will continue to be burdened by working
capital usage and macroeconomic pressures including high interest
rates in 2023.

"The outlook revision reflects our expectation that cash flow will
remain suppressed in the near term, stemming from high working
capital usage. Netsmart is currently working down a buildup of
accounts receivables, accumulated during a system migration that
occurred midyear, and we expect the company to continue seeing
working capital fluctuations in the first half of 2023. With the
company paying out deferred acquisition payment obligations,
interest rates likely peaking in 2023, and the company having
resolved its operational issues in early 2023, we expect the
company to still only generate modest free cash flows in 2023.
Additionally, while the behavioral health market is expected to see
strong tailwinds, volume fluctuations among health care providers
coupled with workforce shortages may slow spending decisions in
some post-acute markets, such as home care and hospice. Although we
expect Netsmart could experience some top-line pressure caused by
longer decision- cycles, the shift away from legacy software
licensing to a subscription-as-a-service
[Software-as-a-Service(SaaS) model, with about 85% of total revenue
now recurring as clients continue to adopt the CareFabric platform,
allows for high revenue visibility.

"We expect Netsmart to remain acquisitive, allowing it to enter new
adjacent markets while maintaining a conservative financial policy.
In 2022, the company made several acquisitions that expanded its
presence in competitive markets. The Uniform Data Systems
acquisition expanded Netsmart's presence in the medical
rehabilitation market while TheraOffice expanded its technology
solutions to physical, speech, and occupational therapy providers
markets. The 2021 acquisition of Geriatric Practice Management
Corp. added technology for medical practices that provide medical
care to geriatric patients who often reside in skilled nursing
facilities. Other acquisitions have enhanced the company's
technological capabilities; the GAFFEY acquisition accelerated the
development of RCM technology while the CORE Analytics acquisition
expanded Netsmart's Data Solutions capabilities. Its two acquired
Texas-based companies in July 2021 from Briggs Healthcare Co.,
SimpleLTC and Selman-Holman & Associates, expanded offerings in
predictive analytics and operational strategic advisory services.
We expect Netsmart to continue the tuck-in acquisition strategy,
adding functionalities and strengthening its position in certain
high growth markets, keeping S&P Global Ratings-adjusted leverage
above 7x in 2023.

"Netsmart has limited scale in the health care information
technology (IT) market, but a broad focus in the expanding
post-acute health care market. The company provides health care
software and technology focusing on the human services and
post-acute-care segments, including behavioral health, home care,
long-term acute care, rehab, senior living, and social services,
most of which are experiencing industry tailwinds. It operates in a
highly fragmented market with many small and niche competitors,
which provides growth opportunities through acquisitions. In some
markets, many providers do not yet have commercial electronic
health records (EHR), allowing for ample white space and organic
growth opportunities. We expect significant growth in these markets
over the coming years and project Netsmart to generate solid mid-
to high-single-digit revenue growth. The behavioral and
substance-use markets are expected to expand as the Centers for
Medicare and Medicaid Services and commercial payers continue to
provide incentives for patients to seek care, including personal
care, outside high-cost settings. Additionally, the recently signed
gun safety law is providing funding for significant behavioral
health investments, further strengthening the already healthy end
market.

"The stable outlook reflects our expectation for continued mid- to
high-single-digit organic expansion over the next 12 months,
supplemented with tuck-in acquisitions. We expect that the
company's cash flows will continue to be burdened by working
capital usage and macroeconomic pressures including high interest
rates in 2023.

"We could lower the ratings if Netsmart's cash flows and liquidity
position worsen, likely due to continued operational issues. We
could also lower the rating if lower bookings or stronger
competitive forces cause us to believe the competitive position of
the business is eroding, resulting in sustained negligible free
operating cash flow.

"We could raise our rating if the company resolves its working
capital usage and increase in receivables, allowing it to generate
sustainable FOCF to debt above 3% despite higher interest rate. We
expect under this scenario that the company would be committed to
maintaining adjusted leverage below 8x."

ESG credit indicators: E-2; S-2; G-3

S&P said, "Governance factors are a moderately negative
consideration in our credit rating analysis. Our assessment of the
company's financial risk profile as highly leveraged reflects
corporate decision-making that prioritizes the interests of the
controlling owners, in line with our view of the majority of rated
entities owned by private-equity sponsors. Our assessment also
reflects the generally finite holding periods and a focus on
maximizing shareholder returns."



NEW YORK INN: Unsecureds Will Get 10% of Claims over 60 Months
--------------------------------------------------------------
New York Inn Inc. filed with the U.S. Bankruptcy Court for the
Northern District of Texas a First Amended Plan of Reorganization
under Subchapter V dated December 12, 2022.

The Debtor owns and operates a hotel located in Arlington, Texas
(the "Hotel").

After an involuntary bankruptcy petition was filed, the Debtor
consented to an Order for Relief in order to restructure its debts
after suffering reduced revenues from the downturn in the economy
precipitated by the COVID-19 pandemic and also by damage to the
hotel due to the freeze that occurred in February 2021.

Additionally, the Hotel was damaged following the Texas winter
storm in February 2021 and has been closed since that time. The
Debtor is waiting for its property insurance company to release
funds to pay for the necessary repairs so that it can reopen. The
Debtor is commencing legal action to collect on its insurance and
has retained an independent adjuster, a contractor and litigation
counsel all of which it is seeking to employ in order to move this
case along. Due to the events, the Debtor determined that the only
way it could effectively reorganize is in a Chapter 11 case under
which it can restructure its debts.

Class 2 consists of Allowed Secured Claims of Tarrant County. This
Claim shall be paid in full over the time period from the Effective
Date to the expiration of 5 years from the Petition Date, with
interest thereon from the petition date through the effective date
and from the effective date through payment in full at the state
statutory rate of interest.

Class 3 consists of Allowed Secured Claims of Arlington ISD. This
Claim shall be paid in full over the time period from the Effective
Date to the expiration of 5 years from the Petition Date, with
interest thereon at the rate of interest of 12% per annum. The
Claim will be paid in equal monthly installments of principal and
interest, commencing on the first day of the first month following
the Effective Date and continuing on the first day of each month
thereafter. Interest shall begin to accrue as of the Petition
Date.

Class 4 consists of Allowed Secured Claim of Spectra Bank. The
Allowed Secured Claim in the amount of $675,000 shall be paid in
full and amortized over 25 years payable in 60 months from the
Effective Date with a balloon payment and interest commencing on
the Effective Date at the rate of 6% per annum. The Claim will be
paid in equal monthly installments of principal and interest
commencing on the first day of the first month following the
Effective Date and continuing on the first day of each month
thereafter.

Class 5 consists of the Allowed Secured Claims of the U.S. Small
Business Administration. This Allowed Claim shall be treated as a
Class 6 unsecured claim as there is no value to support the
Allowance of a Secured Claim.

Class 6 consists of Allowed General Unsecured Claims. Class 6
Claimants shall receive 10% of the amount of their Allowed Claims,
payable over 60 months in equal monthly installments commencing on
the first day of the first month following the Effective Date and
continuing on the first day of each month thereafter. These claims
are Impaired and may vote on the Plan.

Class 7 consists of Allowed Insider Claims. Class 7 shall consist
of the Allowed Claims of Insiders of the Debtor. Class 7 Claims
shall receive no payments under this Plan. These claims are
Impaired and may vote on the Plan.

Class 8 Equity Interests shall be retained 100% by Danny Patel.

The Debtor intends to make all payments required under the Plan
from available cash and income from the business operations of the
Debtor. Further the needed repairs to the Property shall be made
from insurance proceeds.

A full-text copy of the First Amended Plan dated December 12, 2022,
is available at https://bit.ly/3hGXz7h from PacerMonitor.com at no
charge.

Attorneys for Debtor:

     Joyce W. Lindauer, Esq.
     Joyce W. Lindauer Attorney, PLLC
     1412 Main Street, Suite 500
     Dallas, TX 75202
     Tel.: (972) 503-4033
     Fax: (972) 503-4034
     Email: Joyce@joycelindauer.com

                    About New York Inn Inc.

A group of creditors including AP Interior, Prateek Desai and
Wajattat Ali Khan filed an involuntary Chapter 11 petition against
Arlington, Texas-based New York Inn Inc. (Bankr. N.D. Texas Case
No. 21-30958) on May 21, 2021. The creditors are represented by
Bill Rielly, Esq.

Judge Michelle V. Larson oversees the case.

New York Inn tapped Joyce W. Lindauer Attorney, PLLC as bankruptcy
counsel and Jules P. Slim, Esq., an attorney practicing in Dallas,
Texas, as special counsel.


OASIS WATER: $17M Bank Debt Trades at 16% Discount
--------------------------------------------------
Participations in a syndicated loan under which Oasis Water Co SAOC
is a borrower were trading in the secondary market around 84.5
cents-on-the-dollar during the week ended Friday, December 16,
2022, according to Bloomberg's Evaluated Pricing service data.

The $17.0 million facility is a Term loan.  It is scheduled to
mature on March 24, 2028.  The amount is fully drawn and
outstanding.

Stablished in 1994, Oasis Water Company is the largest bottled
water company in the Sultanate of Oman. With over 25 years of
experience and a reputation for consistently delivering quality
drinking water to thousands, Oasis Water has swiftly established
itself as the No. 1 water brand in Oman. The company offers pure
drinking water in a range of convenient packs through retail
networks and delivery to homes & offices operating with its
well-established branch locations throughout the country. The
Company's country of domicile is United Arab Emirates.




OASIS WATER: $19M Bank Debt Trades at 16% Discount
--------------------------------------------------
Participations in a syndicated loan under which Oasis Water Co SAOC
is a borrower were trading in the secondary market around 84.5
cents-on-the-dollar during the week ended Friday, December 16,
2022, according to Bloomberg's Evaluated Pricing service data.

The $19.0 million facility is a Term loan.  It is scheduled to
mature on March 24, 2028.  The amount is fully drawn and
outstanding.

Stablished in 1994, Oasis Water Company is the largest bottled
water company in the Sultanate of Oman. With over 25 years of
experience and a reputation for consistently delivering quality
drinking water to thousands, Oasis Water has swiftly established
itself as the No. 1 water brand in Oman. The company offers pure
drinking water in a range of convenient packs through retail
networks and delivery to homes & offices operating with its
well-established branch locations throughout the country. The
Company's country of domicile is United Arab Emirates.



OREGON RESEARCH: Has Deal on Cash Collateral Access
---------------------------------------------------
Oregon Research Institute asks the U.S. Bankruptcy Court for the
District of Oregon for authority to use cash collateral in
accordance with its agreement with the Oregon Pacific Bank.

The parties agreed that the Debtor may use cash collateral in
accordance with the budget, with a 10% variance, through April 30,
2023.

To protect against deterioration or diminution in the value of the
cash collateral, the Debtor will provide Oregon Pacific Bank:

     i. a valid, enforceable, fully perfected, and unavoidable
replacement lien in favor of Secured Creditor on all of the
Debtor's assets or interests in assets acquired on or after the
Petition Date of the same types and categories that the Secured
Creditor had a lien on or security interest in as of the Petition
Date provided, however, that the Replacement Lien will have the
same scope, validity, perfection, relative priority and
enforceability as to the Secured Creditor's prePetition Date
security interest in the Collateral; and further provided, however,
that the Replacement Lien will be subordinate to the allowed and
approved fees and expenses (but not professional fees) of a
trustee, if any, appointed in any superseding Chapter 7 case; and

    ii. adequate protection payments.

The Debtor also will keep the Collateral fully insured and free and
clear from other liens or encumbrances. The Bank may, in its sole
discretion, file financing statements, notices of liens or similar
instruments in order to perfect said security interest and are
hereby relieved from the automatic stay in order to do so. The Bank
reserves the right to seek additional adequate protection in the
form of additional cash payments. Adequate protection payments are
due on or before the 15th day of the month in which they are
scheduled.

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

                  About Oregon Research Institute

Oregon Research Institute is a charitable 501(c) 3 research center
in Springfield, Ore., dedicated entirely to understanding human
behavior and improving the quality of human life. Funded by
research grants from the National Institutes of Health and by the
United States Department of Education, ORI scientists study such
topics as childhood obesity and behavioral problems, ways to
strengthen children's social and academic success, adolescent and
adult depression, promoting health across the age span, preventing
and treating teen substance use and abuse, and understanding and
preventing eating disorders.

Oregon Research Institute filed its voluntary petition for Chapter
11 protection (Bankr. D. Ore. Case No. 22-60978) on July 27, 2022,
listing $1 million to $10 million in assets and $500,000 to $1
million in liabilities. Chris Arthun, director of finance and
administration, signed the petition.

Judge Thomas M. Renn oversees the case.

Loren S. Scott, Esq., at Scott Law Group, LLP and Moss Adams, LLP
serve as the Debtor's legal counsel and accountant, respectively.



ORION HEALTHCORP: K&F Must Produce the Challenged Documents
-----------------------------------------------------------
In the adversary case styled In re: Orion HealthCorp, Inc., et al.,
Chapter 11, Debtors. Howard M. Ehrenberg, Liquidating Trustee of
the Orion Liquidating Trust, Plaintiff, v. Kriss & Feuerstein LLP,
Defendant, Case No. 18-71748 (AST), (Jointly Administered), Adv.
Pro. 22-08008 (AST), (Bankr. E.D.N.Y.), Chief Bankruptcy Judge Alan
S. Trust for the Eastern District of New York grants the motion to
compel production of documents filed by Howard M. Ehrenberg,
Liquidating Trustee of the Orion Liquidating Trust.

The bulk of the long-running disputes between Howard M. Ehrenberg,
Liquidating Trustee of the Orion Liquidating Trust and the
Defendant, the law firm of Kriss & Feuerstein LLP are largely
irrelevant to the narrow issue addressed here. This case presents
the narrow issue of whether former clients of a law firm can be
found to have waived the attorney-client privilege where their
former attorneys acted diligently to assert the privilege, but the
clients did not. The Court concludes that the privilege has been
waived by the former clients.

The instant dispute centers around the Plan Trustee's requests for
production of documents from K&F. K&F timely asserted
attorney-client privilege in response to portions of the production
request, and provided privilege logs on a rolling basis as its
review continued. The Plan Trustee timely challenged the assertion
of privilege on a variety of grounds.

The attorney-client privilege has long been recognized to hold a
special place in the American system of justice. Not only is this
privilege well entrenched in case law, it is embodied in Rule 501
of the Federal Rules of Evidence. However, the privilege is not
established by bald assertion -- the party asserting
attorney-client privilege carries the burden of proving every
element of the privilege.

The Court established a protocol to resolve the privilege dispute,
which was then memorialized in an order establishing certain
procedures. Under the Protocols Order, K&F was to file with the
Court: (i) a list identifying the name (including, but not limited
to, all individuals, entities and corporate representatives) and
last known address of each client that K&F represented in
connection with the transactions referenced in the Complaint, along
with any retention agreement with respect to any and all Former K&F
Clients; and (ii) revised privilege logs identifying the Former K&F
Clients involved in each of the Challenged Documents. In addition,
the Court directed that the Plan Trustee serve copies of the
Revised Privilege Logs and the Protocols Order on the identified
Former K&F Clients on or before Aug. 25, 2022. The Plan Trustee
timely complied.

The Court notes that the parties holding the privilege here -- the
Former K&F Clients -- never asserted the privilege in their own
capacity. Rather, the privilege was purported to have been asserted
on their behalves by K&F, which claimed that it has an ethical
obligation to do so. K&F's assertion of privilege appears to have
been based merely on K&F's assumption that its former clients would
want the privilege asserted, rather than K&F having undertaken
efforts to ascertain whether this is actually what their former
clients wanted. But, nevertheless, even if privilege was properly
asserted-by-proxy by K&F, the Court concludes that the Former K&F
Clients later waived the privilege by declining to respond to the
Protocols Order.

The Court reasons that the Former K&F Clients were given notice and
an opportunity to be heard on the discovery request for the
Challenged Documents. In response to that notice and opportunity,
none of the Former K&F Clients asserted the privilege or raised any
objections to the production of the Challenged Documents -- and
none appeared at the Adjourned Hearing.

The Court finds and concludes that the Former K&F Clients waived
the privilege by their inaction in the face of being given the
explicit opportunity to assert the privilege. The Court holds that
K&F's earlier assertion-by-proxy of the privilege on behalf of
their former clients -- who K&F do not represent in this matter or
any other known matter -- was superseded by the Former K&F Clients'
decision not to assert the privilege on their own behalves, when
given the opportunity to do so.

The Court concludes that the Former K&F Clients have waived
attorney-client privilege in response to the Plan Trustee's
discovery request for the Challenged Documents. The Court holds
that K&F may not continue to stand on attorney-client privilege as
a basis for declining to comply with the Plan Trustee's discovery
request for the Challenged Documents.

A full-text copy of the Decision and Order dated Dec. 6, 2022, is
available at https://tinyurl.com/mwmdseda from Leagle.com.

                      About Orion HealthCorp

Constellation Healthcare Technologies, Inc., is a healthcare
services organization providing outsourced revenue cycle
management, practice management, and group purchasing services to
U.S. physicians. Orion Healthcorp, et al. --
http://www.orionhealthcorp.com/-- are a consolidated enterprise of
several companies aggregated through a series of acquisitions,
which operate the following businesses: (a) outsourced revenue
cycle management for physician practices, (b) physician practice
management, (c) group purchasing services for physician practices,
and (d) an independent practice association business, which is
organized and directed by physicians in private practice to
negotiate contracts with insurance companies on their behalf while
those physicians remain independent and which also provides other
services to those physician practices.  Orion has locations in
Houston, Texas; Jericho, New York; Lakewood, Colorado;
Lawrenceville, Georgia; Monroeville, Pennsylvania; and Simi Valley
California.

Constellation Healthcare Technologies, Inc., along with certain of
its subsidiaries, including Orion Healthcorp, Inc., on March 16,
2018, initiated voluntary proceedings under Chapter 11 of the U.S.
Bankruptcy Code to facilitate an orderly and efficient sale of its
businesses.  The lead case is In re Orion Healthcorp, Inc.
(E.D.N.Y. Lead Case No. 18-71748).

The Debtors have liabilities of $245.9 million.

The Hon. Carla E. Craig is the case judge.

The Debtors tapped DLA Piper US LLP as counsel; Hahn & Hessen LLP,
as conflicts counsel; FTI Consulting, Inc., as restructuring
advisor; Houlihan Lokey Capital, Inc., as investment banker; and
Epiq Bankruptcy Solutions, LLC as claims and noticing agent.

The Office of the U.S. Trustee on April 4, 2018, appointed three
creditors to serve on the official committee of unsecured creditors
in the Chapter 11 cases. The Committee tapped Pachulski Stang Ziehl
& Jones LLP as its legal counsel, and CBIZ Accounting, Tax and
Advisory of New York, LLC, as its financial advisor.  

On July 5, 2018, affiliate New York Network Management, L.L.C.,
followed parent Orion into bankruptcy to implement a deal to sell
its assets for at least $16.5 million.


PACE DIVERSIFIED: Court Rules on Priority of Contested Interests
----------------------------------------------------------------
In the adversary case styled In re Pace Diversified Corporation,
Debtor. Pace Diversified Corporation, a California corporation;
Dark Rock, LLC, a California limited liability company, Plaintiffs,
v. Macpherson Oil Company, a California corporation; Sandra
Braucht, an individual, Defendants. Macpherson Oil Company, a
California corporation, Counter-Plaintiff, v. Pace Diversified
Corporation, A California corporation; Dark Rock, LLC, a California
limited liability company, Counter-Defendants, Case No.
17-11028-B-11, Adv. Proc. No. 18-01006-B, (E.D. Cal.), Bankruptcy
Judge René Lastreto, II has issued a memorandum ruling on priority
of contested interests and orders a scheduling conference to be
held on Jan. 4, 2023, at 11:00 a.m.

Upon his death in 1929, Louis V. Olcese was described by a Central
Valley newspaper as "one of the wealthiest men in Kern County." He
founded the Ardizzi-Olcese Bank. His wealth grew as he bought acres
of land, which he ranched. Among the acreage he owned was a portion
of the Round Mountain Oilfield -- located northeast of Bakersfield,
in Kern County, California. One of the sections in that oil field
is Section 17. This case is about those entitled to lease or own
Olcese's interest in a section of that field.

Two competing oil companies claim priority in the mineral interests
in a portion of Section 17. Reorganized debtor Pace Diversified
Corporation and its affiliate, Dark Rock LLC, claim they hold 100%
of the oil and gas rights in the relevant quarters of Section 17.
MacPherson Oil Company also produces oil from the Round Mountain
Oilfield.

Pace contends that it acquired each of the five interests disputed
here before MacPherson acquired their interests. Pace also claims
that its interests precede any MacPherson interests because
recorded documents in the official records gave direct or indirect
notice of Pace's interests. MacPherson was obligated to inquire
about the state of title to the disputed interests, says Pace,
based upon the facts and circumstances. Pace contends that if a
proper inquiry had been made, MacPherson would have known of the
unrecorded deeds or interests by which Pace claims priority.
Alternatively, Pace claims that MacPherson, upon proper inquiry,
would have learned that the instruments Pace did record were
intended to describe some or all of the disputed interests
MacPherson now claims. It is undisputed that Pace transferred some
of the disputed interests to its affiliate, Dark Rock in 2013.

MacPherson contends that its acquisition of the disputed mineral
interests has priority over those claimed by Pace because Pace did
not record any instruments in the official records showing Pace's
ownership or other interests in those acquired by MacPherson.
Accordingly, MacPherson contends its acquired interests have
priority over Pace's interests.

The dispute involved here relates to approximately 20% of the
interests Pace claims. The interests here are those of oil leases
encumbering portions of Section 17 in the Round Mountain Oilfield.
The interests in dispute are identified by the parties and the
Court as (1) the Black interest, (2) the Braucht or Cramer
interest, (3) the Solomon interest, (4) the Stewart interest, and
(5) the Stanford or Simonson interest.

The Black interest is 1.141666% of the oil and gas rights of
Section 17 that were conveyed to Madelon E. Black in 1986. Pace
Diversified obtained the Black interest and assigned its interest
to Dark Rock. The parties agree that the dispute relates to the
succession of Madelon Black's interest.

The Court finds that Maverick leased the Black interest for
consideration and did not have notice of Pace's prior unrecorded
lease addendum with Madelon E. Black or without notice of the
purchase of the Section 17 mineral interests from Ralph M. Black,
executor of the estate of Madelon Black. Maverick assigned the
leases to MacPherson and MacPherson holds legal title to the Black
interest. The Court concludes that MacPherson has a prior interest
in the Black interest in the oil and gas rights of Section 17. The
interest has priority over that of Pace Diversified Corporation and
Dark Rock, LLC.

The Braucht interest is 0.583333% of the oil and gas rights in
Section 17. But the interest in dispute is that of Braucht heir,
Rebecca Cramer, who had a 0.194444% interest in Section 17. The
interest excludes the east half of the southeast quarter of Section
17.

The Court finds that Patricia Cramer ratified the lease interest in
favor of Pace. The Court further finds that MacPherson had inquiry
notice of Ms. Cramer's ratification of Pace's Olcese lease and had
MacPherson pursued investigation of the interest it would have
learned of Pace's interest. That said, the Court concludes that
Pace's interest in the portion of the Braucht owned by Rebecca
Cramer is superior and has priority to the interest of MacPherson.

The Solomon interest represents 3.125% of the oil and gas rights
involved in the dispute over Section 17. Pace Diversified assigned
its interest to Dark Rock. The interest traces back to Jean S.
Solomon, the Olcese heir with rights to Section 17. William W.
Solomon, Jr. was appointed executor of Jean Solomon's estate on
Jan. 30, 1997 and had authority to act under the Independent
Administration of Estates Act. A decree of final distribution was
recorded on April 16, 2013.

The Court notes that three to four years before MacPherson started
its acquisition efforts, the Decree of Final Distribution for the
Jean S. Solomon estate was recorded. The Court declares that Pace
Diversified and through assignment, Dark Rock's claims to the
Solomon interests have priority over MacPherson's claims.

The Stewart interest is defined as 0.858333% of the oil and gas
rights of Section 17. The parties agree that the oil and gas rights
involved with the Stewart interest trace back to Mabel B. Preston.
The Decree of Final Distribution for Mabel B. Preston's Estate
dated Dec. 13, 1994 and recorded on Jan. 23, 1995

The Court recognizes that Pace had difficulty recording the Mineral
Deed, but that difficulty is not to be weighed against MacPherson
since it was entitled to rely on the state of record title. The
Court finds that since the prior purported transfers of the Stewart
interests to Pace were unrecorded, Pace did not hold a prior
interest. If MacPherson was held to inquiry notice, the Court finds
that inquiry beyond the state of record title was unnecessary. The
Court has not been provided evidence of an ambiguity in the state
of the record or qualification that would suggest that MacPherson
would have any further duty to inquire beyond the record. The Court
declares that MacPherson has a prior interest in the Stewart
interest in the oil and gas rights of Section 17. That interest has
priority over the interest of Pace Diversified.

The Simonson/Stanford interests are 6.25% of the oil and gas rights
of Section 17. Pace transferred its interest in these rights to
Dark Rock by written assignment. The assignment to Dark Rock was
recorded on April 30, 2013. The Simonson/Stanford interests trace
back to Elsa Simonson who held title to the Simonson/Stanford
interests under the June 26, 1936 Decree of Partial Distribution of
the Estate of Louis V. Olcese. Doris E. Alexander was the successor
trustee of the Elsa A. Simonson Testamentary Trust.

The Court finds that MacPherson has a prior interest in the
Simonson/Stanford interest. The Court finds that Maverick leased
the Stanford interest for consideration and did not have notice of
Pace's prior undated and unrecorded lease with Ms. Alexander as
trustee. Maverick recorded a short form notice of its lease with
Stanford in the official records and Maverick assigned the lease to
MacPherson. Accordingly, MacPherson has a prior interest in the
Simonson/Stanford interest in the oil and gas rights of Section 17.
MacPherson has a priority interest over those claimed by Pace
Diversified and Dark Rock.

A full-text copy of the Memorandum Ruling dated Dec. 2, 2022, is
available at https://tinyurl.com/4t4ys3ch from Leagle.com.

              About Pace Diversified Corporation

Pace Diversified Corporation was incorporated in 2001 by its owners
Dwayne and Patricia Roach. Pace is engaged in the production and
distribution of oil and gas. The Company was founded in 2000 and is
based in Bakersfield, California.

Pace Diversified filed a Chapter 11 petition (Bankr. E.D. Cal. Case
No. 17-11028) on March 23, 2017. The petition was signed by Dwayne
Roach, President. The case is assigned to Judge Rene Lastreto II.
At the time of filing, the Debtor had $10 million to $50 million in
estimated assets and $1 million to $10 million in estimated
liabilities.

The Debtor is represented by T. Scott Belden, Esq. at Belden Blaine
Raytis, LLP. The Debtor employs Ehrlich Pledger Law, LLP, as
special counsel, Long Wayne & Company ("WLC") as accountants.



PARAMOUNT AIR: Files Emergency Bid to Use Cash Collateral
---------------------------------------------------------
Paramount Air Solutions, LLC asks the U.S. Bankruptcy Court for the
Middle District of North Carolina, Greensboro Division, for
authority to use cash collateral and provide adequate protection.

The Debtor requires the use of cash collateral to pay its
operational needs.

In August 2021, the Debtor purchased a commercial HVAC company,
which proved devastating to the Debtor. The growth was too large,
too quick, the Debtor lacked the appropriate working capital, and
the slow collection of receivables from general contractors all
proved devastating to what the Debtor believed was a sound business
decision. In turn and in preparation of the Chapter 11 filing, the
Debtor terminated eight employees in October 2022 and made the
decision to revert to solely providing residential and light
commercial HVAC services, which was extremely profitable.

The Debtor anticipates that its plan, when filed, will be one of
partial reorganization and partial liquidation, as the Debtor no
longer needs much of the equipment that it purchased in August 2021
to operate the commercial HVAC arm of its company. In addition, the
Debtor plans to vacate the building from which it currently
operates in the next 2-3 months, as the Debtor no longer needs the
space it currently vacates.

The Debtor owes approximately $455,083 to Truliant Federal Credit
Union pursuant to, upon information and belief, a properly
perfected first priority lien encumbering the Debtor's inventory,
equipment, accounts, accounts receivable and certain vehicles
pursuant to Promissory Note, Security Agreement and UCC Financing
Statement dated on or about August 5, 2021.

The Debtor owes approximately $149,991 to Pinnacle Bank pursuant to
a properly perfected second priority lien encumbering the Debtor's
inventory, equipment, accounts, and accounts receivable pursuant to
Promissory Note, Security Agreement and UCC Financing Statement
dated on or about February 1, 2022.

IDEA 247, Inc. appears to maintain a UCC Financing Statement with
the North Carolina Secretary of State, that would, if valid,
encumber the Debtor's cash and accounts. However, the debt owed to
Idea has been paid in full. The Debtor asserts that Idea does not
have an interest in cash collateral as defined in 11 U.S.C. section
363(a).

The Debtor proposes these adequate protection terms to the secured
creditors:

Truliant Federal Credit Union

     a. Truliant's cash collateral assets include bank accounts,
accounts receivable and inventory owned by Debtor with a total
Petition Date value of $52,591. Truliant is owed approximately
$455,083.

     b. Truliant will be adequately protected by continuing to
allow it to maintain a security interest in the same described
property post-petition which was held pre-petition having the same
priority and rights in the collateral as it had prepetition
including post-petition accounts, accounts receivable and
inventory. Use of the pre-petition and post-petition accounts,
accounts receivable and inventory will assist in the Debtor
preserving the ability to maintain the business operations. Not
allowing the Debtor to maintain the collateral and operations would
severely diminish the value of the estate and substantially
decrease the profitability of the business, diminishing the amount
of money available to the payment of creditors. Furthermore,
allowing the Debtor to use the cash collateral will allow it to
create replacement collateral of greater value.

     c. The Debtor takes the position that Truliant's security in
cash collateral assets does not exceed the value of its lien. As
such and to ensure that Truliant is in fact adequately protected,
the Debtor proposes to pay Truliant monthly adequate protection
payments in the amount of $365 per month beginning January 1, 2023.
This proposed payment is an interest only payment calculated by
amortizing the Petition Date balance of Truliant's cash collateral
at the current till rate of interest 8.25% per annum. This
amortization will not be binding on the parties and application of
the adequate protection payments to payment and interest will be
determined at a later date.

Pinnacle Bank

     a. Pinnacle's cash collateral assets include bank accounts,
accounts receivable and inventory owned by the Debtor with a total
Petition Date value of $0.00, as Pinnacle is subordinate to the
above Truliant claim. Pinnacle is owed approximately $149,990.

     b. Pinnacle will be adequately protected by continuing to
allow it to maintain a security interest in the same described
property post-petition which was held pre-petition having the same
priority and rights in the collateral as it had prepetition
including post-petition accounts, accounts receivable and
inventory. Use of the pre-petition and post-petition accounts,
accounts receivable and inventory will assist in the Debtor
preserving the ability to maintain the business operations. Not
allowing the Debtor to maintain the collateral and operations would
severely diminish the value of the estate and substantially
decrease the profitability of the business, diminishing the amount
of money available to the payment of creditors. Furthermore,
allowing the Debtor to use the cash collateral will allow it to
create replacement collateral of greater value.

     c. The Debtor takes the position that there is no value in the
cash collateral assets over and above the amount owed to the first
priority lien holder, Truliant. In addition, since the Debtor has
elected to proceed pursuant to Subchapter V of the Bankruptcy Code,
it is extremely likely that Pinnacle will be treated as a general
unsecured claim, receiving a pro rate share of a distribution to
said claimants, if any. To that end, the Debtor does not propose
any additional adequate protection payment.

A copy of the motion is available at https://bit.ly/3HM0SF8 from
PacerMonitor.com.

              About Paramount Air Solutions, LLC

Paramount Air Solutions, LLC offers residential and light
commercial HVAC maintenance, emergency service, repairs and system
change outs. Paramount currently has 215 service plan customers who
hold maintenance agreements with the company, with Paramount
performing routine HVAC maintenance biannually. The company
services customers from South Charlotte, Gastonia, Waxhaw, the Lake
Norman area and the Piedmont Triad.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. M.D.N.C. Case No. 22-10635) on December 16,
2022. In the petition signed by Jeramy Lee Goodman, member-manager,
the Debtor disclosed up to $500,000 in assets and up to $10 million
in liabilities.

Samantha K. Brumbaugh, Esq., at Ivey, McClellan, Siegmund,
Brumbaugh & McDonough, LLP, is the Debtor's legal counsel.


PATHWAY VET: $1.27B Bank Debt Trades at 15% Discount
----------------------------------------------------
Participations in a syndicated loan under which Pathway Vet
Alliance LLC is a borrower were trading in the secondary market
around 84.6 cents-on-the-dollar during the week ended Friday,
December 16, 2022, according to Bloomberg's Evaluated Pricing
service data.

The $1.27 billion facility is a Term loan.  It is scheduled to
mature on March 31, 2027.  The amount is fully drawn and
outstanding.

Headquartered in Austin, Texas Pathway Vet Alliance, LLC is a
national veterinary hospital consolidator, offering a full range of
medical products and services, and operating over 280 general,
specialty and emergency practice locations, 88 THRIVE Affordable
Vet Care locations, and the Management Services Organization,
Veterinary Growth Partners, which supports over 5,500 affiliated
and unaffiliated member hospitals, throughout the United Sates.



PAYROLL MANAGEMENT: Bid for Enlargement of Time Denied
------------------------------------------------------
In the adversary case styled In Re: Payroll Management, Inc.,
Chapter: 11, Debtor. Payroll Management, Inc., Plaintiff, v.
Florida Self-Insurers Guaranty Association, Inc., et al.,
Defendants, Case No. 18-30298-KKS, Adv. No. 22-03007-KKS, (Bankr.
N.D. Fla.), Chief Bankruptcy Judge Karen K. Specie for the Northern
District of Florida denies the motion to amend order to enlarge
time to file amended complaint filed by the Plaintiff Payroll
Management, Inc.

On Aug. 17, 2022, the Court entered an order granting the Defendant
Florida Self-Insurers Guaranty Association, Inc.'s motion to
dismiss Plaintiff's initial Complaint and giving the Plaintiff
twenty-one days to file an amended complaint. The resulting
deadline for the Plaintiff to file an amended complaint was Sept.
7, 2022. The Plaintiff did not file an amended complaint by that
date. Instead, Plaintiff filed the instant Motion and an Amended
Complaint on Sept. 19, 2022.

In the Motion, the Plaintiff requests the Court to retroactively
amend the Dismissal Order to enlarge the time to file an amended
complaint and construe the filed Amended Complaint as timely filed.
In support of the Motion, Plaintiff cites Bankruptcy Rule
9006(b)(1)6 and the Court's inherent authority. Inter alia, the
Motion asserts excusable neglect.

FSIGA vehemently opposes the Motion. FSIGA submits that the Court
should preclude granting Plaintiff's Motion because 1) the Motion
is untimely under Bankruptcy Rule 9023, and 2) the relief requested
does not fall within the scope of Bankruptcy Rule 9024 or Federal
Rule 60(b). The Defendant Sunz Insurance Company agrees with
FSIGA's opposition to the Motion. Sunz further argues that the
Plaintiff's reliance on Bankruptcy Rule 9006(b)(1) is misplaced,
and for that reason the Amended Complaint must be dismissed because
the Court lacks subject-matter jurisdiction.

The Court agrees with the Defendants contention that the Court lost
its pre-judgment authority to extend the time for Plaintiff to file
an amended complaint once the Dismissal Order became final. FSIGA
moved to dismiss the Plaintiff's original Complaint pursuant to
Federal Rule 12(b)(6), which the Court granted. Here, the dismissal
order transformed into a final judgment upon the expiration of the
deadline to file an amended complaint.

The Plaintiff urges that the Court may amend the Dismissal Order
using its inherent authority. The Court points out that a court's
inherent authority to amend its orders is limited to non-final,
interlocutory orders rendered prior to final judgment. Under the
facts of the instant case, the Court may not properly use its
inherent authority to amend the Dismissal Order.

Under the rules on which Plaintiff relies, Bankruptcy Rule
9006(b)(1) and Federal Rule 60(b)(1), "excusable neglect" is the
only basis for relief after the deadline to act has expired. The
Court finds, however, that the Plaintiff has not alleged or
demonstrated excusable neglect sufficient to meet the standard set
by the Supreme Court in the seminal case of Pioneer Inv. Servs. v.
Brunswick Assocs. Ltd. P'ship, 507 U.S. 380 (1993), so the Motion
must still be denied.

In Pioneer, the Supreme Court identified four factors pertinent to
the excusable neglect analysis: "[1] the danger of prejudice to the
opposing party, [2] the length of the delay and its potential
impact on judicial proceedings, [3] the reason for the delay,
including whether it was within the reasonable control of the
movant, and [4] whether the movant acted in good faith."

Here, the Court finds and concludes that granting the Plaintiff's
Motion will inevitably delay this adversary proceeding and the
Plaintiff's Chapter 11 case for months, if not longer -- such delay
would unquestionably be detrimental to all parties other than the
Plaintiff.

As excusable neglect, Plaintiff asserts that a former partner,
Teresa Dorr (counsel to Plaintiff), left the firm. Ms. Dorr
withdrew as counsel in that case a full five months before the
Court entered the Dismissal Order. As additional excusable neglect,
the Plaintiff avows that its current counsel had medical issues.

The Court is not unsympathetic, nor does it question the
Plaintiff's representations as to its counsel's medical issues.
Nonetheless, the Court notes that the Plaintiff has not alleged or
offered evidence that its counsel attempted to notify the Court or
opposing counsel of any illness before the deadline expired, or at
any time prior to filing the Motion. In short, the delay in filing
the Motion was within Plaintiff's reasonable control. Moreover,
assuming as true Plaintiff's counsel's medical issues as alleged in
the Motion, nothing before the Court suggests that those issues
were so grave or sudden that counsel was completely incapacitated.

A full-text copy of the Order dated Dec. 5, 2022, is available at
https://tinyurl.com/3mspdwy9 from Leagle.com.

                     About Payroll Management

Payroll Management, Inc., provides human resource solutions to
businesses that choose to outsource those functions.  It offers
human resource support, payroll, administration, workers'
compensation, recruiting and training, safety training, and
miscellaneous services. Payroll Management was founded in 1986 and
is based in Fort Walton Beach, Fla.

Payroll Management filed a Chapter 11 petition (Bankr. N.D. Fla.
Case No. 18-30298) on March 27, 2018, listing up to $500,000 in
assets and up to $50 million in liabilities. D.C. Mickle-Bee, chief
executive officer, signed the petition.  

Judge Jerry C. Oldshue Jr. presides over the case.  

Natasha Revell, Esq., at Zalkin Revell, PLLC, serves as the
Debtor's bankruptcy counsel.



PEARL RESOURCES: Transcon's Bid for Abstention/Remand Denied
------------------------------------------------------------
In Re: Pearl Resources LLC and Pearl Resources Operating Co. LLC,
Chapter 11, Debtors. Pearl Resources Operating Co. LLC and Pearl
Resources LLC, Plaintiffs, v. Transcon Capital, LLC, Defendant,
Case No. 20-31585, Adversary No. 22-3297, (Bankr. S.D. Tex.), Chief
Bankruptcy Judge Eduardo V. Rodriguez for the Southern District of
Texas denies Transcon Capital, LLC's motion for abstention or in
the alternative to remand.

Transcon Capital, LLC requests that the Court mandatorily abstain
and remand Cause No. P-7797-83-CV back to the 83rd District Court
of Pecos County, Texas. Alternatively, Transcon seeks permissive
abstention and remand or equitable remand. Pearl Resources
Operating Co. LLC and Pearl Resources LLC oppose such relief.

Pearl contends that the portion of Transcon's Motion to Remand for
mandatory abstention pursuant to 28 U.S.C. § 1334(c)(2) is
untimely.28 Under 28 U.S.C. § 1334(c)(2), there is a general
requirement that mandatory abstention be raised by a "timely
motion."29 Section 1334(c)(2) does not define "timely," and courts
apply a case-by-case approach.30 The relevant considerations
include whether the movant moves as soon as possible after he or
she should have learned the grounds for such a motion.31

Pearl removed the instant matter to the bankruptcy court for the
Western District of Texas on Aug. 12, 2022. On the same day, Pearl
also filed a motion to transfer venue to the bankruptcy court for
the Southern District of Texas -- which was granted on Sept. 15,
2022. During the thirty-two-day period between the case being
removed to the bankruptcy court for the Western District of Texas
and the order granting the motion to transfer venue, Transcon
failed to file anything on the docket. Instead, Transcon waited
until Oct. 11, 2022, sixty-one days after the case was originally
removed to file the Motion to Remand. Accordingly, the Court finds
that Transcon's request for mandatory abstention is untimely and
will not be considered.

Since the Court has determined that Transcon's request for
mandatory abstention was untimely, the Court need only consider
Transcon's two remaining arguments in the Motion to Remand: (1)
permissive abstention or, in the alternative, (2) equitable remand.


The two remaining claims are Transcon's Quantum Meruit Claim
arising under Texas state law and Pearl's Claim for Attorney's Fees
which also originates under state law. While non-core, these claims
will effectively determine the allowance and amount of Transcon's
Proof of Claim filed in Pearl's bankruptcy case. Hearing these
suits in bankruptcy court will remove the need for a duplicative
claim objection proceeding.

Although the Court is not required to abstain, it may
discretionarily decline to hear the proceedings, just as it may
choose to remand a removed case on any equitable ground. The Court
cites the case of Montalvo v. Vela (In re Montalvo), 559 B.R. 825,
839 (Bankr. S.D. Tex. 2016), which provides fourteen factors were
developed to analyze a motion to abstain, to wit: (1) effect or
lack thereof on the efficient administration of the estate if the
court recommends [remand or] abstention; (2) extent to which state
law issues predominate over bankruptcy issues; (3) difficult or
unsettled nature of applicable law; (4) presence of related
proceeding commenced in state court or other non-bankruptcy
proceeding; (5) jurisdictional basis, if any, other than section
1334; (6) degree of relatedness or remoteness of proceeding to main
bankruptcy case; (7) the substance rather than the form of an
asserted core proceeding; (8) the feasibility of severing state law
claims from core bankruptcy matters to allow judgment to be entered
in state court with enforcement left to the bankruptcy court; (9)
the burden of the bankruptcy court's docket; (10) the likelihood
that the commencement of the proceeding in bankruptcy court
involves forum shopping by one of the parties; (11) the existence
of a right to a jury trial; (12) the presence in the proceeding of
non-debtor parties; (13) comity; and (14) possibility of prejudice
to other parties in the action.

Pearl argues that the efficient administration of the estate could
be adversely effected if the Court abstains because "Transcon did
not file a proof of claim against Pearl Operating and its proof of
claim against Pearl Resources provided no documentation to support
a quantum meruit claim." Thus, Pearl contends that "sending this
case to state court could result in Transcon obtaining a judgment
against the Debtors despite its defective or non-existent proofs of
claim and having to return to this Court to correct any such
errors." The Court agrees with Pearl that Transcon's decision to
only file a proof of claim against one of the joint-debtors in this
case further complicates the issue and could result in inefficient
administration of the estate if the Court decided to abstain and
remand.

The Court finds that retention of these proceedings in bankruptcy
court is the best course forward. The Court finds the factors
pointing towards retention decisive. Although these claims are
non-core, their resolution will heavily impact the administration
of Pearl's bankruptcy estate. The outcome will either increase the
assets available for distribution or establish the amount of
allowed claims. Additionally, the Quantum Meruit Claim and the
Claim for Attorney's Fees alleged here are thoroughly developed in
Texas and the Court will not be tasked with deciding novel state
law issues. Hearing the remaining proceeding in bankruptcy court
will also avoid duplicative claim objections -- this furthers the
goal of judicial economy.

A full-text copy of the Memorandum Opinion dated Dec. 6, 2022, is
available at https://tinyurl.com/w5hjtsxr from Leagle.com.

                     About Pearl Resources

Pearl Resources, LLC is a privately held company in the oil and gas
extraction industry.

Pearl Resources and Pearl Resources Operating Co., LLC filed their
voluntary petitions under Chapter 11 of the Bankruptcy Code (Bankr.
S.D. Tex. Lead Case No. 20-31585) on March 3, 2020. The petitions
were signed by Myra Dria, manager and sole member of Pearl
Resources Operating and manager of Pearl Resources.

At the time of the filing, each Debtor disclosed assets of between
$10 million and $50 million and liabilities of the same range.  

The Debtors tapped Walter J. Cicack, Esq., at Hawash Cicack &
Gaston, LLP, as legal counsel and David G. Gullickson as
accountant.



PENNSYLVANIA ECONOMIC: S&P Lowers 2013A Revenue Bond Rating to 'B'
------------------------------------------------------------------
S&P Global Ratings lowered its long-term rating to 'B' from 'B+' on
the Pennsylvania Economic Development Financing Authority's (PEDFA
or the authority) series 2013A senior parking revenue bonds. The
outlook is negative.

"The downgrade reflects our opinion that the authority's financial
capacity has further weakened, as evidenced by a combination of
needing to implement a second corrective action plan to achieve
structural balance and contingent liability risk exposure related
to reimbursement obligations resulting from draws on a debt service
reserve surety related to the authority's series 2013C junior-lien
bonds," said S&P Global Ratings credit analyst Scott Shad.

The negative outlook reflects that there is at least a one-in-three
likelihood S&P could lower the rating by one or more notches within
the next year.

S&P said, "We could lower the rating if we expect the parking
system will become more vulnerable to nonpayment on all its
obligations as a result of escalating debt service requiring
parking rate increases for sufficiency; and given a reimbursement
obligation due May 31, 2023, following a draw on the series 2013C
debt service reserve surety that could further strain the parking
system's financial capacity and liquidity if not extended.
Furthermore, we could also lower the rating if we believe future
parking rate increases are negatively affecting system demand,
suggesting a worsened market position.

"We could revise the outlook to stable if the parking system is
able to regain structural balance and maintain debt service
coverage, per our calculations, near or above 1.0x on all of its
financial obligations, including reimbursement obligations, on a
sustainable basis; or if we view recovering activity levels and a
return to business-as-usual rate-setting flexibility as supporting
an improved overall market position."



PHUNWARE INC: Inks Confidential Transition Agreement With CEO
-------------------------------------------------------------
Phunware, Inc. disclosed in a Form 8-K filed with the Securities
and Exchange Commission that it has entered into a Confidential
Transition, Consulting and General Release Agreement with Mr. Alan
S. Knitowski, the Company's chief executive officer.  

The Agreement provides that Mr. Knitowski's employment will
terminate effective on Dec. 27, 2022.  Furthermore, effective the
Separation Date, Mr. Knitowski will freely and voluntarily resign
his position as a director of the Company's Board of Directors.
The Company and Mr. Knitowski have agreed that from the period of
the Separation Date and continuing through Dec. 31, 2023, Mr.
Knitowski will serve as a special advisor to the Company.  The
Company and Mr. Knitowski both agreed to a mutual general release,
which excludes certain specified types of claims.  Mr. Knitowski
also agreed to certain restrictive covenants, including
confidentiality, non-compete and non-solicitation provisions.

As compensation for his service as a special advisor during the
Services Period, Mr. Knitowski will receive aggregate gross
compensation of $225,000, less applicable withholdings, payable in
12 monthly installments of $18,750, beginning Jan. 31, 2023.  The
Monthly Installment Payment may be made in the form of cash,
Bitcoin or the issuance of common stock of the Company, in the
Company's sole discretion.  The Company will also reimburse Mr.
Knitowski for continuation coverage under the Company's group
health plan in accordance with COBRA through December 31, 2023.

During the course of his employment with the Company, Mr. Knitowski
was awarded a certain number of grants of restricted stock units
pursuant to the Company's 2018 Equity Incentive Plan.  As of the
Separation Date, Mr. Knitowski had approximately 473,263 unvested
restricted stock units under the Knitowski Grants.  The Knitowski
Grants were made at multiple occurrences, each of which contained
various vesting share amounts on various dates, with the last
vesting period scheduled to occur in May 2025.  As additional
compensation under the Agreement, the Company modified the vesting
schedule with respect to the unvested portion of restricted stock
units under the Knitowski Grants, such that 39,438 restricted stock
units will vest on each of the last day of each month from January
2023 through November 2023 and 39,445 restricted stock units will
vest on Dec. 31, 2023.

                           About Phunware

Headquartered in Austin, Texas, Phunware, Inc. --
http://www.phunware.com-- offers a fully integrated software
platform that equips companies with the products, solutions and
services necessary to engage, manage and monetize their mobile
application portfolios globally at scale.

Phunware reported a net loss of $53.52 million for the year ended
Dec. 31, 2021, a net loss of $22.20 million for the year ended Dec.
31, 2020, a net loss of $12.87 million for the year ended Dec. 31,
2019, and a net loss of $9.80 million for the year ended Dec. 31,
2018.  As of Sept. 30, 2022, the Company had $68.48 million in
total assets, $35.70 million in total liabilities, and $32.78
million in total stockholders' equity.


PLUS THERAPEUTICS: Settles Contractual Dispute Suit With Lorem
--------------------------------------------------------------
Plus Therapeutics, Inc. has entered into a settlement agreement
with Lorem Vascular, Pte. Ltd to resolve a previously disclosed
lawsuit stemming from a contractual dispute, captioned Lorem
Vascular, Pte. Ltd. v. Plus Therapeutics, Inc. et al (Case No.
1:21-CV-00885), which is pending before the United States District
Court of Delaware.  

Under the terms of the Settlement Agreement, the Company will make
a payment to Lorem, and Lorem will move to dismiss the lawsuit with
prejudice, according to a Form 8-K filed with the Securities and
Exchange Commission.  The Settlement Agreement releases the Company
from all claims made by Lorem.  The parties to the Settlement
Agreement recognize that it does not constitute an admission of
liability, wrongdoing, or any matter of fact or law.  The Company's
portion of the payment to Lorem, net of insurance proceeds, is
approximately $1.4 million.  The Settlement is conditioned on the
customary terms contained in the Settlement Agreement, as well as
final approval of the Settlement by the Court.

                      About Plus Therapeutics

Headquartered in Austin, Texas, Plus Therapeutics, Inc. --
http://www.plustherapeutics.com-- is a clinical-stage
pharmaceutical company focused on the discovery, development, and
manufacturing scale up of complex and innovative treatments for
patients battling cancer and other life-threatening diseases.

Plus Therapeutics reported a net loss of $13.40 million for the
year ended Dec. 31, 2021, a net loss of $8.24 million for the year
ended Dec. 31, 2020, a net loss of $10.89 million for the year
ended Dec. 31, 2019, a net loss of $12.63 million for the year
ended Dec. 31, 2018, and a net loss of $22.68 million for the year
ended Dec. 31, 2017.  As of Sept. 30, 2022, the Company had $23.10
million in total assets, $11.70 million in total liabilities, and
$11.40 million in total stockholders' equity.


PREMIER GRILLING: Court OKs Interim Cash Collateral Access
----------------------------------------------------------
The U.S. Bankruptcy Court for the Eastern District of Texas,
Sherman Division, authorized Premier Grilling LLC and Premier
Grilling Outdoors LLC to use cash collateral on an interim basis in
accordance with the budget, with a 10% variance.

The Debtors require the use of cash collateral to continue the
operation of their businesses.

As previously reported by the Troubled Company Reporter, the Debtor
PG's primary secured creditors are Chase Bank, Veritex Community
Bank, the Small Business Administration, and various MCAs. Chase
Bank holds the senior secured lien against all of the Debtor PG's
assets and Veritex Community Bank holds the second lien position.
Certain of the MCAs have filed UCC financing statements with the
Texas Secretary of State, but Debtor PG does not believe that the
MCAs hold liens against any of its assets due to the value of
Debtor PG's assets and the under-secured position of the senior
lien holders.

As adequate protection, any creditor asserting a security interest
in cash collateral are granted a perfected replacement lien,
security interest and claim against the Debtors' post-petition
accounts receivable and inventory. The Replacement Liens will be
subordinate only to the Carve-Out.

As adequate protection to any creditor asserting a security
interest in cash collateral, the secured creditor is granted an
administrative claim, with priority as specified under Section
507(b) of the Code, subject to the payment of the Carve Out.

The Carve-Out means (a) all fees owed pursuant to Section 1930 of
Title 28 of the United States Code, (b) all fees and expenses
incurred by the Debtors' professionals and the professionals of any
statutory committee employed by Court order that are allowed by the
court pursuant to the Bankruptcy Code; and (c) statutory liens of
ad valorem taxing authorities.  

The Replacement Liens will be prior and senior to any other
security interest, interest, encumbrance, right or lien in the
Replacement Collateral, subject only to:

    i. the valid and perfected pre-petition liens and security
interests of any secured creditor in such Replacement Collateral
existing as of the Petition Date, and

   ii. the payment of the Carve Out.

The Replacement Liens and the 507(b) Claim are valid, perfected,
enforceable and effective as of the Petition Date without the need
for any further action by the Debtors, any secured creditor
affected hereby, or the necessity of execution or filing of any
instruments or agreements.

Premier Grilling's is permitted to use cash collateral until the
earlier of:

     a. five business days after notice to Premier Grilling of any
"Termination Event", unless within such five-day period Premier
Grilling has cured such Termination Event or unless waived,

     b. the date of the dismissal of Debtors' bankruptcy cases or
the conversion of Debtors' bankruptcy cases to a case under Chapter
7 of the Code, and

     c. the date of appointment of a trustee in Debtors' bankruptcy
case.

These events constitute a "Termination Event":

      i. Any material failure of Premier Grilling to comply with
the Order;

     ii. The failure by the Debtors to pay when due operating
expenses incurred after the Petition Date;

    iii. The failure by the Debtors to maintain property, casualty
and liability insurance;

     iv. The occurrence of the effective date or consummation date
of a plan of reorganization for the Debtors;

      v. The entry by the Court or any other court of an order
reversing, staying, or vacating the Order or amending,
supplementing, or otherwise modifying in any material manner the
protections granted to the Debtors in the Order; or

     vi. The entry by the Court of an order granting relief from
the automatic stay imposed by Section 362 of the Code to any entity
other than the Debtors that permits such entity to exercise
foreclosure or disposition rights with respect to the cash
collateral or Replacement Collateral.

A final hearing on the matter is set for December 28, 2022 at 10
a.m.

A copy of the order is available at https://bit.ly/3BI7Ozc from
PacerMonitor.com.

              About Premier Grilling LLC

Premier Grilling LLC is a grill store in Texas offering BBQ
smokers, charcoal grills, flat- top grills & griddles, gas grills,
infrared grills, kamado grills, and pellet grills.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D. Tex. Case No. 22-41727) on December 9,
2022. In the petition signed by Brian Rush as CEO of Premier
Grilling LLC and Dan Ferguson as president of Premier Grilling
Outdoors, the Debtor disclosed up to $10 million in both assets and
liabilities.

Judge Brenda T. Rhoades oversees the case.

Melissa S. Hayward, Esq., at Hayward PLLC, is the Debtor's legal
counsel.




PUG LLC: $1.7B Bank Debt Trades at 17% Discount
-----------------------------------------------
Participations in a syndicated loan under which PUG LLC is a
borrower were trading in the secondary market around 82.8
cents-on-the-dollar during the week ended Friday, December 16,
2022, according to Bloomberg's Evaluated Pricing service data.

The $1.70 billion facility is a Term loan.  It is scheduled to
mature on February 13, 2027.  About $1.66 billion of the loan is
withdrawn and outstanding.

PUG LLC (Viagogo) provides an online marketplace for secondary
tickets along with payment support, logistics, and customer
service. It acquired the StubHub business of eBay Inc.




PUG LLC: $327M Bank Debt Trades at 16% Discount
-----------------------------------------------
Participations in a syndicated loan under which PUG LLC is a
borrower were trading in the secondary market around 83.7
cents-on-the-dollar during the week ended Friday, December 16,
2022, according to Bloomberg's Evaluated Pricing service data.

The $327.5 million facility is a Term loan.  It is scheduled to
mature on February 13, 2027.  About $323.4 million of the loan is
withdrawn and outstanding.

PUG LLC (Viagogo) provides an online marketplace for secondary
tickets along with payment support, logistics, and customer
service. It acquired the StubHub business of eBay Inc.



RISING TIDE: S&P Downgrades ICR to 'CCC' on Weak Liquidity
----------------------------------------------------------
S&P Global Ratings lowered all its ratings on U.S.-based marine
aftermarket retailer Rising Tide Holdings Inc. (d/b/a West Marine),
including its issuer-credit rating, to 'CCC' from 'B-'.

The negative outlook reflects the possibility the company could
pursue a restructuring that we would view as distressed.

S&P said, "The downgrade reflects our view that Rising Tide's
capital structure is unsustainable and that it could pursue a
restructuring. The company's weak operating results and a
potentially prolonged path to recovery lead us to view its capital
structure as unsustainable. Performance has been weak in 2022 with
persistent sales decline at a mid-single-digit rate and little to
no profitability. This while sales declined at a low-to-mid single
digit rate over the 12 months. For the first nine months of the
year, S&P Global Ratings-adjusted EBITDA declined almost 50%
because of distribution challenges, product and merchandising
missteps, and inflationary cost pressures. Moreover, boating use by
consumers has weakened as diesel prices have spiked/climbed and
inflationary pressures have curtailed consumer spending. Looking
ahead, we believe a potential recession and elevated consumer
expenses on essentials will weigh on the company's performance.
This will likely lead to a continuation of negative cash flow
generation, which has been significant this year.

"Further, we view thin liquidity and weak market prices for the
company's debt facilities as increased restructuring risks. Low
profitability and negative free operating cash flow, especially
during what should have been a seasonally strong time of year, has
meant the company has needed to tap most of its asset-backed
lending (ABL) facility. Through the September quarter, Rising Tide
has used a significant part of its availability under the $175
million ABL. Moreover, we project the company has little
availability remaining under the ABL after considering recent
borrowings and the line cap. This also resulted in the company
seeking alternative capital from outside sources. We expect current
management will continue to seek outside capital to fund working
capital and operations despite continued support by the financial
sponsor. For example, we think sponsor injections similar to the
recent first-lien term loan provided by the sponsor, L Catterton,
are highly probable. Still, rising interest rates and low indicated
market prices on both the first- and second-lien debt leads us to
believe a restructuring that we could view as distressed is likely
over the next 12 months. We hold this view despite no near-term
maturities."

The negative outlook reflects the uncertainty that Rising Tide
Holdings will sustain an ability to stabilize performance and
restore liquidity over the next year. S&P also notes the risks the
company and the financial sponsor restructure its capital structure
that would view as distressed.

S&P could lower its rating if it believed a restructuring were
likely in the next six months. This could occur if the company were
unable to demonstrate significant improvement in operating
performance over the coming quarters.

S&P could raise its rating if it no longer viewed a restructuring
of the capital structure as likely in the next 12 months. This
scenario could include:

-- Business prospects improved, providing a clearer pathway to
sustained profitability that would delay the need or likelihood of
a selective default in the near term.

-- The company significantly improves its operating profits by
successfully navigating an economic slowdown, cost pressures, and
operating missteps.

Environmental, Social and Governance

ESG credit indicators E-2, S-2, G-3



S&B REALTY: January 2023 Public Auction for Supor Properties Set
----------------------------------------------------------------
In accordance with applicable provisions of the Uniform Commercial
Code as enacted in New York, by virtue of certain events of default
under certain ownership interests pledge and security agreements
dated as of Dec. 31, 2020 and May 17, 2021 ("pledged agreements"),
executed and delivered by S&B Realty Partnership, J. Supor 136-1
Limited Liability Company, Supor-172 LLC, Supor 136-1 Limited
Liability Company, Supor-172 LLC, Supor Properties Devon Holding
LLC, Shore Properties Associates North Holding LLC, JL Realty
Properties LLC, Supor Properties 600 UR Holding LLC, and Supor
Properties Breiderhoft Holding ("pledgor"), and in accordance with
it rights as holder of the security, 1000 Frank E. Rogers 2 LLC
("secured party"), by virtue of possession of these certain share
certificates held in accordance with Article 8 of the Uniform
Commercial Code of the State of New York ("code") and by virtue of
a certain UCC-1 Filing Statement made in favor of the secured
party, all in accordance with Article 9 of the code, secured party
will offer for sale, at public auction:

   i) all of pledgor's right, title, and interest in and to:

      a) Supor Properties Enterprises LLC;
      b) J. Supor 136-1 Limited Liability Company;
      c) Supor Properties Devon LLC;
      d) Shore Properties Associates North LLC;
      e) JS Realty Properties LLC;
      f) Supor Properties 600 Urban Renewal LLC;
      g) Supor Properties Harrison Avenue LLC;
      h) Supor Properties Breiderhoft Holding LLC; and

  ii) certain related rights and property relating there to.

Secured party's understanding is that the principal asset of the
pledged entities is that certain fee interest in real property
commonly known as (i) 1000 Frank E. Rogers Blvd., Harrison, New
Jersey, (ii) 751 Harrison Avenue, Harrison, New Jersey; (iii) 201
Devon Terrace, Kearny, New Jersey; (iv) Part of 401 Supor Boulevard
aka part of 500 Supor Boulevard and 608 Supor ,Harrison, NJ; (v)
600 Guyon Drive, Harrison, New Jersey; (vi) 94 Mantoloking Road,
Brock, New Jersey; and (vii) 12 Breiderhoft Road, Kearny, New
Jersey ("properties").

Mannion Auctions LLC, under the direction of Matthew D. Mannion,
will conduct a public sale consisting of the collateral, via online
bidding, on Jan. 23, 2023, at 11:00 a.m., in satisfaction of an
indebtedness in the approximate amount of $1,2918,498.33 including
principal, interest on principal, and reasonable fees and costs,
plus default interest through Jan. 26, 2023, subject to open
charges and all additional costs, fees and disbursements permitted
by law.  Secured party reserves the right to credit bid.

Online bidding will be made available via Cisco WebEx Remote
Meeting, meeting link: https://bit.ly/SuporAuc; Access Code: 2559
890 6016, Password: Aatnk (22865 from video systems).  Join by
video system: Dial 25598906016@webex.com.  You can also dial
173-243-2-68 and enter you meeting number.  Join by phone: Use VoIP
only.

Interested parties who intend to bid on the collateral must contact
secured party's counsel, Jerod C. Feuerstein, Esq., at kriss &
Feuerstein LLP, 360 Lexington Avenue, New York, New York 10158,
(212) 661-2900, jfeuerstein@kandfllp.com to receive the terms and
conditions of sale and bidding instructions by Jan. 23, 2024 by
4:00 p.m.  Upon execution of a standard confidentiality and
non-disclosure agreement, additional documentation and information
will be available.  Interested parties who do not contact the
secured party's counsel and qualify prior to the sale will not be
permitted to enter a bid.


SAMN LLC: Court OKs Cash Collateral Access Thru May 2023
--------------------------------------------------------
The U.S. Bankruptcy Court for the Southern District of Texas,
Houston Division, authorized SAMN, LLC to use cash collateral on an
interim basis in accordance with the budget, through May 31, 2023.

The Debtor requires the use of cash collateral to continue its
ordinary course business operations and to maintain the value of
its bankruptcy estate.

The Debtor's known secured lenders with an interest in cash
collateral, which are affected by the Order are American First
National Bank and the U.S. Small Business Administration.

As adequate protection for the diminution in value of cash
collateral, the Secured Creditors are granted valid and perfected
additional and replacement security interests in, and liens upon,
all of the relevant Debtor's right, title and interest in, to, and
under all of Debtor's now owned and after-acquired cash, and cash
collateral of the Debtor.

To the extent of the aggregate Diminution of Value, if any, of
their respective interests in the cash collateral, and subject to
the Carve-Out, the Secured Creditors are granted, in addition to
claims under section 503(b) of the Bankruptcy Code, an allowed
superpriority administrative expense claim pursuant to section
507(b) of the Bankruptcy Code.

The Secured Lenders will be provided adequate protection payments
on a Pro Rata basis respective of each Secured Lenders' claim.

The priority of any postpetition replacement liens granted to the
Secured Creditors will be the same as existed of the Filing Date.
The Adequate Protection Liens and Adequate Protection Superpriority
Claims will be valid only to the extent the Secured Lender's
prepetition claims and liens exist, are valid, prior to all others,
and not subject to defense, offset, avoidance or subordination.

All liens and claims of the Secured Lenders are subject to the
Carve-Out:

     a. Quarterly fees required to the United States Trustee
pursuant to 28 U.S.C. section 1930(a)(6) and any fees payable to
the Clerk of the Bankruptcy Court.

     b. All allowed Unpaid postpetition petition fees and expenses
of professionals of the Debtor and professionals of the Committee,
if applicable, retained by an order of the Court pursuant to
sections 327, 328, or 1103(a) of the Bankruptcy Code paid in
accordance with compensation procedures approved by the Court;

     c. Reasonable and documented fees and expenses incurred by a
trustee under section 726(b) of the Bankruptcy Code.  

A final hearing on the matter is set for May 16 at 3 p.m.

A copy of the order and the Debtor's budget is available at
https://bit.ly/3FV69J5 from PacerMonitor.com.

The budget provides for total expenses, on a monthly basis, as
follows:

     $83,081 for December 2022;
     $48,418 for January 2023;
     $48,866 for February 2023;
     $48,634 for March 2023;
     $48,502 for April 2023; and
     $49,602 for May 2023.

                       About Samn LLC

Samn LLC provides geophysical survey services.  The Company
specialize in geospatial data solutions such as land and
hydrographic surveying, airborne, mobile, aerial mapping, utility
coordination, and construction phase services.

Samn LLC sought sought protection under Subchapter V of Chapter 11
of the U.S. Bankruptcy Code (Bankr. S.D. Tex. Case No. 22-33023) on
Oct. 11, 2022.  In the petition filed by Amrut Bhakta, as managing
member, the Debtor reported assets and liabilities between $1
million and $10 million.

Judge Eduardo V. Rodriguez oversees the case.

Jarrod B. Martin has been appointed as Subchapter V trustee.

The Debtor is represented by Susan Tran Adams of Tran Singh LLP.




SEAHORSE RESTAURANTS: Creditors to Get Proceeds From Liquidation
----------------------------------------------------------------
Seahorse Restaurants, LLC filed with the U.S. Bankruptcy Court for
the Middle District of Florida a Plan of Liquidation for Small
Business dated December 12, 2022.

The Debtor owned and operated a restaurant doing business as
Dockside Grill & Bar (the "Restaurant") in St. Pete Beach, Florida.


The Debtor leased premises located on St. Pete Beach at 4945 Gulf
Blvd., St. Petersburg Florida, Florida 33706 (the "Premises") from
EE Boulevard Properties, LLC (the "Landlord").

The Debtor was formed as a Florida limited liability company on
April 14, 2021, for the purpose of purchasing the Restaurant from
4945 Gulf Boulevard, LLC (the "Original Seller"). Upon taking
control of the Restaurant, the Debtor discovered that the
Restaurant was not profitable. The Debtor believes that the
financial statements provided by the Original Seller during the due
diligence period were materially false and misleading. The Debtor
asserts that it has causes of action against the Original Seller
sounding in fraud and negligence, among other claims (the "Causes
of Action").

Prepetition, the Debtor has obtained a buyer for the assets of the
Restaurant, Matteo Trattoria & Chophouse, LLC (the "Buyer"), and
entered into a contract for the purchase of all assets of the
Debtor (the "Sale Contract"). The purchase price due under the Sale
Contract was $325,000.00. Unfortunately, due to disputes with the
Landlord and the Original Seller, the Debtor was not able to close
on the Sale Contract without filing a proceeding in bankruptcy.

During the Bankruptcy Case, the Debtor filed its Motion for Entry
of an Order Authorizing the Sale of Assets Free and Clear of Liens,
Claims, and Encumbrances Pursuant to 11 U.S.C. § 363 (the "Sale
Motion"), which also provides for the assumption of the Lease and
assignment of the Lease to the Buyer. The Court granted the Sale
Motion (the "Sale Order"). Due to the Buyer losing an investor and
in order to allow the sale, the Debtor was forced to reduce the
purchase price to $275,000.00 (the "Purchase Price") and filed a
motion to modify the Sale Motion.

This Plan calls for the sale and liquidation of substantially all
of the Debtor's assets and a pro rata distribution to the holders
of allowed administrative, priority tax, secured, and unsecured
creditors. The Debtor anticipates that the Plan will be confirmed
in January of 2022, and distributions to administrative, secured,
and unsecured creditors will begin promptly following the Effective
Date of the Plan. The distributions under the Plan will be derived
from (i) existing cash on hand on the Effective Date, (ii) the net
sales proceeds of the Sale Contract, and (iii) the resolution of
the Causes of Action.

Class 3 is comprised of all Allowed, Non-Priority, General
Unsecured Claims. The Debtor estimates that Class 3 claims will
total approximately $460,000.00. After payment of all
Administrative Claims pursuant to Article 3 and all Allowed Class 1
and Class 2 Claims, each Holder of an Allowed, Non-Priority,
Unsecured Claim shall receive its pro-rata share of the value of
the Debtor's assets. No interest shall be paid to Holders of an
Allowed Class 4 Claim on account of their Claim. Distributions
shall begin 30 days after the later of the Closing or the Effective
Date of the Plan. Class 3 is impaired by the Plan.

Class 4 is comprised of all equity interests in the Debtor, which
are owned by Vikas Bansal (100%). Vikas Bansal will retain his
equity interests in the Debtor. No distributions will be made to
Equity until all Holders of an Allowed Class 4 Claim have been paid
in full. Class 4 is unimpaired by the Plan.

Payments required under the Plan will be funded from (i) existing
cash on hand on the Effective Date, (ii) the Net Sale Proceeds due
from the Buyer at Closing, (iii) liquidation of the Recoveries of
the Causes of Actions, if any, and (iv) any amounts held in the
registry of the Pinellas County Clerk of Court.  

A full-text copy of the Liquidating Plan dated December 12, 2022,
is available at https://bit.ly/3WjRTiq from PacerMonitor.com at no
charge.

Attorneys for Debtor:

     Mark F. Robens, Esq.
     Stichter, Riedel, Blain & Postler, PA
     110 East Madison Street, Suite 200
     Tampa, FL 33602
     Telephone: (813) 229-0144
     Email: mrobens@srbp.com

                 About Seahorse Restaurant

Seahorse Restaurants, LLC filed a petition under Chapter 11,
Subchapter V of the Bankruptcy Code (Bankr. M.D. Fla. Case No.
22-03707) on Sept. 12, 2022, with up to $1 million in both assets
and liabilities. Ruediger Mueller has been appointed as Subchapter
V trustee.

Judge Roberta A. Colton oversees the case.

Mark F. Robens, Esq., at Stichter, Riedel, Blain & Postler, PA,
serves as the Debtor's legal counsel.


SHILO INN PORTLAND: U.S. Trustee Unable to Appoint Committee
------------------------------------------------------------
The U.S. Trustee for Region 18 disclosed in a court filing that no
official committee of unsecured creditors has been appointed in the
Chapter 11 case of Shilo Inn, Portland/205, LLC.
  
                   About Shilo Inn Portland/205

Shilo Inn Portland/205 LLC operates a "Shilo Inn" hotel in
Portland, Ore.  The business is owned by Mark S. Hemstreet.

Shilo Inn Portland/205, along with several affiliates, first sought
Chapter 11 protection on March 20, 2022 (Bankr. D. Ore. Lead Case
No. 02-32682).  Shilo Inn Portland/205's case was terminated on
March 30, 2004.

Hemstreet's Shilo Inn, Idaho Falls, LLC filed for Chapter 11
bankruptcy (Bankr. W.D. Wash. Case No. 20-42489) on Nov. 2, 2020.

Two more Shilo Inn hotels owned by Hemstreet -- Shilo Inn, Bend,
LLC, and Shilo Inn, Warrenton, LLC -- filed for Chapter 11
bankruptcy on Aug. 13, 2021 (Bankr. W.D. Wash. Case Nos. 21-41340
and 21-41341).  The cases are pending and jointly administered
under Case No. 21-41340.

Shilo Inn Portland/205 again filed a petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. W.D. Wash. Case No.
22-41459) on Nov. 10, 2022.  In the petition filed by Larry Chank,
as authorized representative, the Debtor reported assets and
liabilities between $10 million and $50 million each.

Judge Brian D Lynch handles the Debtors' cases.

The Debtors are represented by Bryan T. Glover, Esq., at Stoel
Rives, LLP.


SKAR CONSTRUCTION: U.S. Trustee Unable to Appoint Committee
-----------------------------------------------------------
The U.S. Trustee for Region 21, until further notice, will not
appoint an official committee of unsecured creditors in the Chapter
11 case of SKAR Construction, Inc., according to court dockets.
    
                      About SKAR Construction

SKAR Construction, Inc. sought Chapter 11 bankruptcy protection
(Bankr. N.D. Fla. Case No. 22-40365) on Nov. 16, 2022, with up to
$1 million in both assets and liabilities. Judge Karen K. Specie
oversees the case.

Byron Wright III, Esq., at Bruner Wright, PA serves as the Debtor's
counsel.


SOUTH AMERICAN BEEF: Court OKs Interim Cash Collateral Access
-------------------------------------------------------------
The U.S. Bankruptcy Court for the Southern District of Iowa
authorized South American Beef, Inc. to use cash collateral on an
interim basis, pending a final hearing.

The Debtor is directed not use cash collateral for payment of any
expense items listed on the budget that would result in payment of
a pre−petition obligation owed by the Debtor.

The Debtor is also authorized to make payments to JPMorgan Chase
pursuant to the budget.

As previously reported by the Troubled Company Reporter, JPMorgan
Chase Bank, N.A. holds liens on and security interests in, among
other things, the Debtor's personal property and fixtures, and all
proceeds thereof, all as more particularly described and evidenced
by those security agreements executed by the Debtor on various
dates and per financing statements filed with the Iowa Secretary of
State on various dates.

A final hearing on the matter is set for January 5, 2023.

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

                  About South American Beef, Inc.

South American Beef, Inc. specializes in the purchase, import, and
sales of high-quality beef, lamb, goat, mutton, veal, seafood, and
poultry game meats from well-known packi ng plants. South American
Beef was established in 1999.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Iowa Case No. 22-01341) on December
13, 2022. In the petition signed by Alejandra M. Vidal-Soler,
president, the Debtor disclosed up to $50 million in assets and
liabilities.

Judge Anita L. Shodeen oversees the case.

Jeffrey D. Goetz, Esq., at Bradshaw, Fowler, Proctor & Fairgrave
PC, is the Debtor's counsel.



SPI ENERGY: All Five Proposals Approved at Annual Meeting
---------------------------------------------------------
SPI Energy Co., Ltd. held its Annual Meeting of Shareholders at
which the stockholders:

   (1) elected Xiaofeng Peng, HoongKhoeng Cheong, Maurice Wai-fung
Ngai, Lu Qing, and Jing Zhang as directors for one-year terms
expiring on the date of the Annual Meeting in 2023;

   (2) ratified the appointment of Marcum Asia CPAs LLP as the
Company's independent registered public accounting firm for the
fiscal year ending Dec. 31, 2022;

   (3) approved, on an advisory basis, the compensation paid to the
Company's named executive officers as disclosed in the 2022 Proxy
Statement under "Executive Compensation;"

   (4) approved a triennial frequency of future advisory vote on
executive compensation; and

   (5) approved the amendment to the Company's 2015 Equity
Incentive Plan to increase the number of ordinary shares authorized
for issuance under the Plan to 4,326,185 shares.

                        About SPI Energy Co.

SPI Energy Co., Ltd. (SPI) is a global renewable energy company and
provider of solar storage and electric vehicle (EV) solutions for
business, residential, government, logistics and utility customers
and investors.  The company has three core divisions: SolarJuice
residential solar, the commercial & utility solar division
comprised of SPI Solar and Orange Power, and the
EdisonFuture/Phoenix Motor EV division.  SolarJuice provides
renewable energy system solutions for residential and small
commercial markets and has extensive operations in the Asia Pacific
and North America markets.  The commercial & utility solar division
provides a full spectrum of EPC services to third party project
developers, and develops, owns and operates solar projects that
sell electricity to the grid in multiple countries, including the
U.S., U.K., and Europe.  Phoenix Motor manufactures medium-duty
commercial electric vehicles, and is developing EV charger
solutions, electric pickup trucks, electric forklifts, electric
scooters, and other EV products.  SPI maintains global operations
in North America, Australia, Asia and Europe.

SPI Energy reported a net loss of $44.83 million for the year ended
Dec. 31, 2021, compared to a net loss of $6.27 million for the year
ended Dec. 31, 2020.  As of Sept. 30, 2022, the Company had $224.24
million in total assets, $200.05 million in total liabilities, and
$24.19 million in total equity.

New York, New York-based Marcum Bernstein & Pinchuk LLP, the
Company's auditor since 2018, issued a "going concern"
qualification in its report dated April 1, 2022, citing that the
Company has a significant working capital deficiency, has incurred
significant losses and needs to raise additional funds to sustain
its operations.  These conditions raise substantial doubt about the
Company's ability to continue as a going concern.


SUMMER AVE: Subchapter V Trustee Notes Plan Not Consensual
----------------------------------------------------------
David A. Mawhinney, Subchapter V Trustee, filed a limited objection
to the Third Amended Chapter 11 Plan of Reorganization for Small
Business Debtor Under Subchapter V of Summer Ave. LLC and
respectfully states as follows.

The Trustee points out that Community Loan Servicing LLC, has
indicated that it does not support the Plan. The Plan impairs
Community's claim and without its support, the Debtor cannot
satisfy section 1129(a)(8). The Plan must, therefore, comply with
section 1191(b) of the Bankruptcy Code to qualify for confirmation
as a "nonconsensual" plan.  It does not.

The Trustee further points out that the Plan proposes to cram down
Community's secured claim, which will create an unsecured
deficiency claim. To be fair and equitable with respect to the
Community deficiency claim in a plan-rejection scenario, the Debtor
must commit the projected disposable income it expects to receive
during the plan term to make payments under the Plan. See 11 U.S.C.
s 1191(c)(2). Instead of doing this, the Plan proposes to pay
Community $5,000 within 1 year of the Effective Date. See Plan,
Art. IV section 4.1 at p. 10 (Class 7 Treatment).

When the Debtor filed the Plan on October 24, 2022, the Subchapter
V Trustee assumed that Community supported the proposed treatment
of its claim in Classes 3 and 7. With creditor support, the
Subchapter V Trustee would support consensual confirmation under
section 1191(a) of the Bankruptcy Code. The Subchapter V Trustee
remains hopeful that the Debtor and Community might still come to
an agreement. Under the circumstances, however, the Debtor should
have the opportunity to file a further amended plan that meets the
requirements of section 1191(b).

Subchapter V Trustee:

     David A. Mawhinney (BBO # 681737)
     HART ADVISORY PLLP
     P.O. Box 3289
     Framingham, MA 01701
     Tel: (508) 904-0148
     E-mail: david@mawhinneytrustee.com

                      About Summer Ave, LLC

Summer Ave, LLC is a limited liability company that owns commercial
property, consisting of three buildings and two parking lots, each
on a separate parcel, with building addresses of (i) 431-435 White
Street, (ii) 429 White Street and 752 Sumner Avenue, and (iii) 760
Sumner Avenue, Springfield, Massachusetts.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Mass. Case No. 22-30140) on April 28,
2022. In the petition signed by Louis Masaschi, manager, the Debtor
disclosed $778,100 in assets and $4,058,600 in liabilities.

Judge Elizabeth D. Katz oversees the case.

The Law Offices of Louis S. Robin represents the Debtor as counsel.


SYMPLR SOFTWARE: $1.26B Bank Debt Trades at 16% Discount
--------------------------------------------------------
Participations in a syndicated loan under which Symplr Software Inc
is a borrower were trading in the secondary market around 83.6
cents-on-the-dollar during the week ended Friday, December 16,
2022, according to Bloomberg's Evaluated Pricing service data.

The $1.26 billion facility is a Term loan.  It is scheduled to
mature on December 22, 2027.  About $1.24 billion of the loan is
withdrawn and outstanding.

Symplr Software, Inc. provides on-premise and
Software-as-a-Service("SaaS") medical compliance and credentialing
solutions to healthcare facilities and healthcare providers.



TECHNICAL COMMUNICATIONS: Posts $2.3M Net Loss in FY Ended Sept. 24
-------------------------------------------------------------------
Technical Communications Corporation reported a net loss of $2.33
million on $1.30 million of net revenue for the year ended Sept.
24, 2022, compared to a net loss of $1.09 million on $1.87 million
of net revenue for the year ended Sept. 25, 2021.

As of Sept. 24, 2022, the Company had $1.95 million in total
assets, $3.88 million in total liabilities, and a total
stockholders' deficit of $1.93 million.

Carl H. Guild Jr., president and CEO of Technical Communications
Corporation, commented, "The Company continues to be impacted by
the international COVID pandemic.  We have started to see progress
in more and more countries toward the resumption of the procurement
process, including product demonstration requests, remote training
and the receipt of formal requests for quotations.  We will
continue to work closely with these customers in order to be able
to move quickly once they are in a position to place orders.  In
the meantime, TCC continues to closely monitor expenses and is
actively pursuing additional sources of liquidity."

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

https://www.sec.gov/Archives/edgar/data/96699/000117184322008046/exh_991.htm

                  About Technical Communications

Concord, Massachusetts-based Technical Communications Corporation
-- http://www.tccsecure.com-- specializes in secure communications
systems and customized solutions to protect highly sensitive voice,
data and video transmitted over a wide range of networks, serving
government entities, military agencies, and corporate enterprises.

Technical Communications reported a net loss of $1.09 million for
the year ended Sept. 25, 2021 compared to a net loss of $910,650
for the year ended Sept. 26, 2020.  As of June 25, 2022, the
Company had $1.64 million in total assets, $3.23 million in total
liabilities, and a total stockholders' deficit of $1.60 million.

Westborough, Massachusetts-based Stowe & Degon LLC, the Company's
auditor since 2019, issued a "going concern" qualification in its
report dated Dec. 22, 2021, citing that the Company has an
accumulated deficit, has suffered significant net losses and
negative cash flows from operations and has limited working capital
that raises substantial doubt about its ability to continue as a
going concern.


TELESAT CANADA: S&P Downgrades ICR to 'CCC+', Outlook Negative
--------------------------------------------------------------
On Dec. 16, 2022, S&P Global Ratings lowered its issuer credit
rating on Ottawa-based Telesat Canada to 'CCC+' from 'B'. At the
same time, S&P Global Ratings lowered its issue-level rating on
Telesat's senior secured debt to 'CCC+' from 'B' (with a '3'
recovery rating) and lowered its issue-level rating on the
company's unsecured notes to 'CCC-' from 'CCC+' (with a '6'
recovery rating).

The negative outlook reflects the risk that Telesat's capital
structure is unsustainable given the prospect of increased debt
leverage (from LEO) and eroding liquidity amid potentially
difficult market conditions, which could eventually lead to a debt
restructuring.

S&P said, "We expect Telesat's leverage will remain elevated and
that the company will experience increased risk of unsustainable
cash flow in future quarters due to secular headwinds. Because of
the secular declines in Telesat's legacy GEO business, the
company's last 12 months (LTM) debt to EBITDA (on an S&P Global
Ratings-adjusted basis) weakened to about 7x as of third-quarter
2022. We expect leverage will remain elevated and cash flow will be
unsustainable, with continued pressure on Telesat's broadcast
operations due to technological advancement in terrestrial
distribution infrastructure. In the past few years, there has been
a reduction in contract renewals from Telesat's DTH television
customers because end-consumers are switching to over-the-top
streaming services. The oversupply of satellite capacity has also
led to lower pricing on the bandwidth that Telesat and its peers
offer to their customers. Moreover, Telesat's contract backlog has
been declining over the past several years: As of Sept. 30, 2022),
it is at C$1.9 billion, equivalent to 2.6x LTM revenues, down from
4.0x in 2018 and 5.5x in 2013. Therefore, we believe Telesat's
leverage measures could weaken faster than previously expected and
that cash flow visibility will remain weak until the LEO benefits
materialize in 2026 or beyond. As a result of lower-than-expected
cash flow generation from the declining GEO business and
potentially weak credit market conditions, refinancing Telesat's
debt maturities could be a challenge."

Limited capital market access could also exacerbate a potential
liquidity shortfall. Telesat has C$1.7 billion in cash on hand
(including C$1.08 billion of cash held in unrestricted
subsidiaries), which should fund its liquidity requirements for the
next 12 months. S&P said, "Before construction starts on the LEO
constellation, we expect Telesat will have funding from the export
credit agencies (ECAs) and any additional funding in place.
However, the company has an incurrence test on its total leverage
ratio of 4.50:1.00 under its indenture that limits additional debt
on its balance sheet, while its senior secured debt is trading
significantly below par at about 45 cents as of Dec. 14, 2022. In
our view, should Telesat's LEO/Lightspeed program require
additional funding, either due to cost overruns or further delay in
launching, we believe that its access to the debt capital market
will be constrained. We believe the company's balance-sheet
initiatives remain uncertain, given current debt trading levels and
our expectation for minimal organic deleveraging over the next
several years."

S&P said, "We believe Lightspeed delays, and cost increases will
erase the potential for first-mover advantage compared with other
LEO competitors. Telesat's LEO constellation program has been
affected by cost inflation along with the delayed schedule of
manufacturing due to supply-chain issues at satellite builder
Thales Alenia Space. This has also pushed back Telesat's ability to
finalize the financing from ECAs, which are contingent on the
receipt of definitive manufacturing contract. We believe the
postponement and the cost inflation could allow Telesat's LEO
competitors, mainly Starlink (SpaceX) and OneWeb, to establish
first-mover advantage and capture some of Telesat's market share in
the business-to-business space. Moreover, we expect OneWeb will
benefit from improved competitiveness and better growth prospects
following its acquisition by Eutelsat, once the customary approval
for its all-equity merger is completed (expected at the end of
first-half 2023). We believe these competitors are at a more
advanced stage of constellation development, with OneWeb already
launching 70% of its Gen 1 (648 satellites) commercial launch and
Starlink having launched almost 3,055 satellites since September
2022 out of its 12,000 planned deployment."

The negative outlook reflects the risk that the company's capital
structure is unsustainable given the prospect of increased debt
leverage (from LEO) and eroding liquidity amid difficult market
conditions, which could eventually lead to a debt restructuring.

S&P said, "We could lower the ratings on Telesat within the next 12
months if we believe the company's revenue declines will accelerate
from contract non-renewals or repricing, pricing pressure, customer
losses, or a reduction in services that would further weaken cash
flow and erode liquidity. Under this scenario, and when considering
risks related to the execution on LEO, we would assess the
potential for a near-term debt restructuring or debt repurchases,
which we deem tantamount to a default."

Given the company's declining performance, rising leverage, time to
commercialize LEO, and arguably weak capital market access, it is
unlikely the outlook will stabilize in the next 12 months. Medium
term, an improving leverage profile, adequate liquidity, and
visibility for overall revenue and EBITDA sustained from LEO growth
could be factors supporting the refinancing of Telesat's GEO debt,
which could facilitate an improvement of the company's credit
quality, in S&P's opinion.

ESG credit indicators: E-2, S-2, G-3



TKC HOLDINGS: $525M Bank Debt Trades at 16% Discount
----------------------------------------------------
Participations in a syndicated loan under which TKC Holdings Inc is
a borrower were trading in the secondary market around 83.6
cents-on-the-dollar during the week ended Friday, December 16,
2022, according to Bloomberg's Evaluated Pricing service data.

The $525.0 million facility is a Term loan.  It is scheduled to
mature on May 14, 2028.  About $518.4 million of the loan is
withdrawn and outstanding.

TKC is a provider of commissary, food service, and related products
to the corrections industry across the United States. The company
is headquartered in St. Louis, Missouri, and is owned by funds
affiliated with H.I.G. Capital.


TOP LINE GRANITE: Court OKs Cash Collateral Access Thru Jan 19
--------------------------------------------------------------
The U.S. Bankruptcy Court for the District of Massachusetts
authorized Top Line Granite Design Inc. to use cash collateral
under the same terms and conditions through January 19, 2023.

A hearing on the matter is set for January 19 at 12 p.m.

As previously reported by the Troubled Company Reporter, the Debtor
was permitted to use of cash collateral in the ordinary course of
its business to pay all reasonable expenses necessary to maintain
and continue usual business operations.

As adequate protection, the lienholders were granted post-petition
replacement liens and security interests in property of the
Debtor's estate, to the extent of valid perfected security
interests as of the Petition Date not subject to avoidance, in an
amount equivalent to the amount of cash collateral expended by the
Debtor, of the same type, in the same nature and to the same extent
as the Lienholders had in such assets pre-petition to the extent
the Lienholders held validly perfected and unavoidable liens and
security interests as of the Petition Date.

The Post-petition Liens will only secure the amount of any
diminution in the value of the Lienholders' prepetition collateral
constituting cash collateral resulting from the Debtor's use
thereof in the operation of the Debtor's business in the
Post-petition Period.

The Post-petition Liens will have the same priority, validity, and
enforceability as the Lienholders' liens on their pre-petition
collateral.

As further adequate protection, to the extent funds are available,
the Debtor was authorized to make monthly adequate protection
payments to the Lienholders.

A copy of the order is available at https://bit.ly/3G3i7k2 from
PacerMonitor.com.

                About Top Line Granite Design Inc.

Top Line Granite Design Inc. is a manufacturer of cut stone and
stone products.  Top Line offers a selections of kitchen granite,
marble and quartz.

Top Line sought protection under Chapter 11 of the U.S. Bankruptcy
Code (Bankr. D. Mass. Case No. 22-40216) on March 25, 2022. In the
petition signed by Edmilson Ramos, president, the Debtor disclosed
up to $10 million in assets and up to $50 million in liabilities.

Judge Christopher J. Panos oversees the case.

Alan L. Braunstein, Esq., at Riemer and Braunstein LLP is the
Debtor's counsel.



TPC GROUP: S&P Upgrades ICR to 'B-' on Emergence From Chapter 11
----------------------------------------------------------------
S&P Global Ratings raised its issuer credit rating on TPC Group
Inc. to 'B-' from 'D' on its assumption the company successfully
executes its emergence plan.

S&P also assigned a 'B+' issue-level rating with a '1' recovery
rating to its proposed $350 million senior secured notes due in
2027.

S&P withdrew all issue-level ratings on the prepetition debt on
confirmation that it is no longer a part of the company's capital
structure.

The stable outlook reflects S&P's expectation for significantly
reduced balance sheet debt and interest costs, along with an
improved liquidity position, following the company's bankruptcy
restructuring and receipt of insurance settlement proceeds.

TPC Group Inc. emerged from bankruptcy with a revised capital
structure on Dec. 16, 2022, after filing for Chapter 11 protection
in June.

The upgrade of TPC reflects S&P's expectation of a successful
emergence from bankruptcy with a new capital structure and other
court-approved settlements that would aid financial flexibility."

The company's proposed restructuring plan received approval from
the U.S. Bankruptcy Court on Dec. 1, 2022, and it emerged from
bankruptcy on Dec. 16. Based on the exit financing, the company's
post-emergence capital structure will consist of a $200 million
asset-based lending (ABL) facility, $350 million senior secured
notes, and $230 million payment-in-kind notes issued by the holding
company that S&P expects to be fully redeemed in early January
2023. S&P expects they will be redeemed using proceeds from TPC's
insurance settlement with insurers on Port Neches Operations (PNO)
explosion claims. The company expects to collect these claims under
its property damage and business interruption policies in the
coming weeks. According to this plan, S&P Global Ratings-adjusted
debt would drop to approximately $800 million post-emergence and to
$570 million following the redemption of holding company notes
(assuming an initial draw of $50 million under the ABL facility)
from approximately $1.4 billion as of March 31, 2022.

As the reorganization takes effect and the holding company notes
are redeemed, TPC's leverage and liquidity will significantly
improve relative to pre-bankruptcy levels. S&P siad, "With the
revised capital structure, we expect the ratio of funds from
operations (FFO) to total debt to be about 20% and the ratio of
adjusted debt to EBITDA modestly above 3x. The plan will decrease
interest costs to approximately half of the fiscal 2021 amount,
which would contribute to a significant improvement in free cash
flow generation and improve liquidity. Based on the company's new
ownership plan, we do not anticipate that new owners would employ
financially aggressive policies such as those typically employed by
private equity firms. We expect the board of directors to have
adequate independence. Therefore, we anticipate leverage and
liquidity will remain within the range appropriate for the
rating."

S&P said, "Our business risk assessment considers TPC's narrow
product, customer and supplier diversification (partially mitigated
by long-term relationships), limited production flexibility
highlighted by single-site concentration risk, meaningful exposure
to cyclical end markets, weak profitability, and volatility of raw
material costs. TPC's increased concentration of revenue from the
Houston facility following the PNO incident elevates operational
risk emanating from production disruptions and natural disasters.
The company is progressing to restore production capacities via
several initiatives. Furthermore, the company predominantly
generates its revenue only from the U.S. and is mostly exposed to
the cyclical automotive end market and our base-case scenario is
for a shallow recession in the U.S. in 2023. We consider customer
and supplier concentration to be credit risks given that only five
customers account for almost half of the company's revenue and only
five suppliers account for almost two-thirds of vendor feedstock
purchases. TPC's profitability is below average for the commodity
chemicals sector and has been volatile due to the link of raw
material costs and selling prices with commodity indices, as well
as outages at facilities. These limitations are partially offset by
expected positive impacts on margins in coming periods from crude
C4 contract renegotiations. We expect EBITDA margin to be about
9%-11% in the next 12 months. Other positive factors are TPC's
leading niche market positions by production capacity across North
America, access to low-cost feedstock by virtue of its location on
the U.S. Gulf Coast, and long-term relationships with key customers
and suppliers.

"Our rating also reflects our view that TPC's relative financial
risk ranking is at the risker end of the range, making it weaker
than peers'. This is due to the risk of costs and penalties related
to ongoing litigation and investigations from government agencies
related to the PNO incident, the magnitude of which is unclear. In
addition, in the event of repeated outages or natural disasters
disrupting operations at the single site in Houston, cash flows and
leverage may be constrained beyond what we have modeled in our
base-case scenario. Moreover, TPC's primary exposure to a cyclical
end market in an economic downturn also adds uncertainty to the
financial goals. Taking a holistic view, we believe TPC is weaker
than peers rated 'B', such as LSB Industries Inc.

"The stable outlook reflects our expectations that TPC will receive
insurance settlement proceeds on a timely basis and use them to
deleverage as per its plan. TPC's new capital structure will
resolve issues related to the high debt and interest burden on the
company pre-bankruptcy and provide financial flexibility. Further,
we expect there may be some, but not material, legal costs or
penalties in connection with the Port Neches explosion. At the 'B'
rating, we anticipate the proposed exit financing and new capital
structure upon emergence will result in a weighted-average S&P
Global Ratings-adjusted debt to EBITDA of 2x-3x. We expect the
company to maintain adequate liquidity over the next 12 months."

S&P could lower ratings within the next year if:

-- The company's operating performance were materially weaker than
S&P's forecast due to margin compression, demand weakness, or
disruption in operations, such that liquidity became pressured, a
cash dominion period is triggered, and leverage approaches
unsustainable levels;

-- There were unexpected material contingent liabilities or claims
against the company that in our opinion hurt credit quality; or

-- Financial policies under the new ownership were more aggressive
than S&P anticipated, especially with regard to the use of debt and
shareholder rewards.

Although very unlikely, S&P could raise the ratings within the next
year if:

-- The company built a track record of achieving solid operating
execution, which includes an extended history of reliable
operations with no unanticipated outages or material disruptions;
and

-- It maintains a track record of appropriate leverage and
liquidity.

ESG credit indicators: E-4, S-3, G-3

Environmental factors are a negative consideration in S&P's credit
rating analysis of TPC Group. This involves
energy/emission-intensive processes exposing the company to future
regulatory changes, as well as plant disruptions, lawsuits, and
insurance costs that could increase costs and depress
profitability, as seen recently. Social factors are a moderately
negative consideration because of explosions, most notably at its
Port Neches facility, which led to lawsuits by communities and
other parties. Governance factors are also a moderately negative
consideration given challenges with the company's operational
effectiveness and ability to adjust and control execution of its
strategy in its volatile business.



TRAYLOR CHATEAU: Cash Collateral Access Denied
----------------------------------------------
The U.S. Bankruptcy Court for the Eastern District of Missouri
entered an order granting Simmons Bank's motion to prohibit Traylor
Chateau, LLC from using cash collateral.

The Debtor is ordered to segregate all cash collateral, including
postpetition Rents that are in, or come into, the Debtor's
possession, custody or control from and after entry of the Order by
depositing them in the Debtor's business bank account at Simmons.

The Debtor is further ordered to deliver a detailed accounting to
Simmons of all Rents generated from the Property from the Petition
Date through and including January 8, 2023, prior to the Final
Hearing.

The Debtor's cash collateral motion filed on December 11, 2022, is
denied on an interim basis, pending the final hearing.

The final hearing on the matter is set for January 9, 2023 at 11
a.m.

A copy of the order is available at https://bit.ly/3W5z8iU from
PacerMonitor.com.

                    About Traylor Chateau LLC

Traylor Chateau LLC is a Single Asset Real Estate (as defined in 11
U.S.C. Section 101(51B)).

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D. Mo. Case No. 22-43815) on December 6,
2022. In the petition signed by Rena T. Traylor, member, the Debtor
disclosed up to $10 million in assets and up to $1 million in
liabilities.

Judge Kathy A. Surratt-States oversees the case.

Frank R. Ledbetter, Esq., at Ledbetter Law Firm, LLC, represents
the Debtor as counsel.


TROIKA MEDIA: Blue Torch Extends Limited Waiver Until Dec. 23
-------------------------------------------------------------
Troika Media Group, Inc. and Blue Torch Finance, LLC have entered
into a further Limited Waiver of all events of default that are
continuing under the Financing Agreement dated March 21, 2022, by
and among the Company, the lenders from time to time party thereto,
and Blue Torch as collateral agent and administrative agent for the
Lenders.  The Limited Waiver will expire on Dec. 23, 2022, if not
terminated earlier by Blue Torch.

"The Limited Waiver concerns events of default that relate to the
Company's failure to satisfy certain financial and non-financial
covenants under the Financing Agreement.  The Company is currently
engaged in good faith negotiations with Blue Torch, as agent for
the Lenders, to amend the Financing Agreement and cure the events
of default, although we cannot assure you that we will be
successful in doing so.  If the Company is unsuccessful in
renegotiating the Financing Agreement and curing the continuing
events of default by the expiration of the Waiver Period, the
Company intends to seek further Limited Waivers with Blue Torch,
although we cannot assure you that Blue Torch would be willing to
grant additional waivers," Troika Media stated in a Form 8-K filed
with the Securities and Exchange Commission.

                           About Troika

Troika Media Group, Inc. (fka M2 nGage Group, Inc.) -- thetmgrp.com
-- is a professional services company that architects and builds
enterprise value in consumer facing brands to generate scalable
performance driven revenue growth.  The Company delivers three
solutions pillars that: CREATE brands and experiences and CONNECT
consumers through emerging technology products and ecosystems to
deliver PERFORMANCE based measurable business outcomes.

Troika Media reported a net loss of $38.69 million for the year
ended June 30, 2022, a net loss of $16 million for the year ended
June 30, 2021, and a net loss of $14.45 million for the year ended
June 30, 2020.  As of Sept. 30, 2022, the Company had $205.48
million in total assets, $192.07 million in total liabilities, and
$13.41 million in total stockholders' equity.


TRU GRIT: Files Emergency Bid to Use Cash Collateral
----------------------------------------------------
Tru Grit Fitness LLC asks the U.S. Bankruptcy Court for the
District of Nevada for authority to use cash collateral and provide
adequate protection.

The Debtor requires the use of cash collateral to provide funding
and liquidity for the ongoing operation of the Debtor's business
and to fund the expenses of its Chapter 11 Case.

EFP Funding Solutions, LLC asserts a security interest in the
Debtor's cash collateral.

Due to the COVID-19 pandemic, there was high demand for fitness
equipment for at-home gyms. To capitalize on this demand, Tru Grit
was created for high volume sales, including dumbbells,
kettlebells, weight racks, barbells, free weights, fitness balls,
cardio machines, and fitness flooring to be distributed to various
big-box retailers throughout the U.S. who were otherwise unable to
procure private label inventory. Tru Grit also developed its own
line of professional grade fitness equipment.

The Debtor sells its custom fitness equipment both directly to
consumers and through large retailers, such as Target and Best Buy.


The Debtor's sales slowed significantly as big-box retailers began
procuring their own private label in-home fitness equipment and the
pandemic waned, allowing public gyms to reopen. Around June 2021,
several of the Debtor's major retail consumers began slowing
production requests and cancelling pending orders. As a result, the
Debtor was left with $20 million in fitness inventory selling much
more slowly than projected, leading to increased storage costs.
Furthermore, a strain on the available shipping containers at the
height of the pandemic led to drastically higher shipping costs.

In order to finance the purchase of inventory to satisfy certain
large purchase orders, the Debtor entered into a Master Sales
Agreement, dated as of September 9, 2020, with Octagon Global Trade
Fund, Ltd, a Cayman Islands limited company, and a Master Sales
Agreement, dated as of September 22, 2020 with Octagon Asset
Management, LLC.

On December 29, 2020, EFP Capital Solutions, LLC(EFP Capital, and
together with Octagon, the Existing Entities) and the Debtor
entered into a Master Purchase Order Finance Agreement dated as of
December 29, 2020.

The Octagon GTF Agreement, Octagon AM Agreement, and EFP Capital
Agreement contemplated financing by the Existing Entities to the
Debtor via sale by the Debtor of its purchase orders and related
receivables to the Existing Entities. In fact, most advances by the
Existing Entities were made directly to the Debtor's suppliers.

On March 10, 2021, the Existing Entities entered into a Termination
and Sale Agreement with EFP Funding and the Debtor. Under the TSA,
the purchase orders and other obligations originated by the
Existing Entities under the 2020 Agreements in the total amount of
$24,127,726 were transferred to EFP Funding.

Also, on or about March 10, 2021, EFP Funding and the Debtor
entered into a Reimbursement and Cost Sharing Agreement, dated as
of March 10, 2021.

Pursuant to the terms of the Cost Sharing Agreement, the Debtor
promised to repay EFP Funding not less than $706,250, which amount
was advanced by EFP Funding to the Debtor, plus certain of EFP
Funding's costs and expenses associated with the Cost Sharing
Agreement.

The Existing Entities and EFP Funding provided the Debtor with
approximately $28 million of total lending, of which the Debtor
repaid over $23 million; however - EFP Funding asserts that as of
October 1, 2022, the total amount due and owing under the
Transaction Documents is not less than $52.437 million, plus
interest accruing at the default rate, costs, disbursements, and
attorneys' fees.

As indicated by the Initial Budget, the Debtor projects that it
will need to disburse approximately $2 million during the first
five weeks after the Petition Date in order to fund its ongoing
operational expenses, which disbursements will yield just over
$800,000 of positive cash flow.

In addition to the protection provided by the Debtor's continued
operations, the proposed Interim Order provides for EFP Funding to
be protected by replacement liens.

A copy of the motion is available at https://bit.ly/3jdoJD6 from
PacerMonitor.com.

                  About Tru Grit Fitness LLC

Tru Grit Fitness LLC offers fitness equipment. The Debtor sought
protection under Chapter 11 of the U.S. Bankruptcy Code (Bankr. D.
Nev. Case No. 22-14320) on December 7, 2022. In the petition signed
by Brandon Hearn, chief executive officer, the Debtor disclosed up
to $50 million in assets and up to $100 million in liabilities.

Judge August B. Landis oversees the case.

Samuel A. Schwartz, Esq., at Schwartz Law, PLLC, is the Debtor's
legal counsel.




UNITED PF HOLDINGS: $525M Bank Debt Trades at 18% Discount
----------------------------------------------------------
Participations in a syndicated loan under which United PF Holdings
LLC is a borrower were trading in the secondary market around 82.2
cents-on-the-dollar during the week ended Friday, December 16,
2022, according to Bloomberg's Evaluated Pricing service data.

The $525.0 million facility is a Term loan.  It is scheduled to
mature on December 30, 2026.  The amount is fully drawn and
outstanding.

Headquartered in Austin, TX, United PF is the U.S.'s largest Planet
Fitness franchisee.



USA ROOFING: Files Emergency Bid to Use Cash Collateral
-------------------------------------------------------
USA Roofing Partners, LLC asks the U.S. Bankruptcy Court for the
Southern District of Texas, Houston Division, for authority to use
cash collateral on an interim basis in accordance with the budget
and provide adequate protection.

The Debtor requires access to cash collateral to pay the necessary
expenses of its business in the ordinary course.

Ruth Lake Investment Group LLC purports to hold liens or security
interests in inventory and accounts.

The Debtor proposes to adequately protect Ruth Lake's interests in
the collateral by granting the Purported Lienholder post-petition
replacement liens in the same assets of the Debtor the entity had
prior to the filing of the chapter 11 bankruptcy case.

In addition, the Debtor will provide lenders with information
relating to projected revenues and expenses, actual revenue and
expenses, and variances from the interim budget.

The Debtor asserts that emergency consideration on its request is
necessary as it must have funds to operate and make payroll.

A copy of the motion is available at https://bit.ly/3W3gQyZ from
PacerMonitor.com.

                 About USA Roofing Partners, LLC

USA Roofing Partners, LLC sought protection under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. S.D. Tex. Case No. 22-33691) on
December 9, 2022. In the petition signed by Kevin Jones, partner,
the Debtor disclosed up to $500,000 in assets and up to $10 million
in liabilities.

Judge Jeffrey P. Norman oversees the case.

Reese W. Baker, Esq., at Baker & Associates, is the Debtor's legal
counsel.


VENUE CHURCH: Wins Cash Collateral Access Thru Feb 2023
-------------------------------------------------------
The U.S. Bankruptcy Court for the Eastern District of Tennessee,
Southern Division, authorized Venue Church, Inc. to continue using
cash collateral through February 9, 2023.

Venue Church received and accepted an offer to sell its Lee Highway
campus (subject to Court approval), for $3.625 million, an amount
sufficient to fully satisfy all amounts owed to First Citizens
National Bank. An Order approving sale was entered on December 8,
2022.

A further hearing on the matter is set for February 9 at 10:30 a.m.
If the sale of the Debtor's property closes before February 9,
2023, then the continued hearing on cash collateral will be
canceled.

A copy of the order is available at https://bit.ly/3PwNZ3n from
PacerMonitor.com.

                      About Venue Church Inc.  

Venue Church Inc. is a megachurch in Tennessee. Venue Church Inc.
sought protection under Chapter 11 of the U.S. Bankruptcy Code
(Bankr. E.D. Tenn. Case No. 22-11829) on August 23, 2022. In its
petition, it listed estimated assets less than $5 million and more
than $3 million in mortgage, auto loan, and credit card debt.

The case is overseen by Honorable Bankruptcy Judge Shelley D.
Rucker.

The Debtor is represented by W. Thomas Bible, Jr, Esq. at Tom Bible
Law as counsel.




WEST WINDOR: Court OKs Interim Cash Collateral Access
-----------------------------------------------------
The U.S. Bankruptcy Court for the District of New Jersey authorized
West Windsor Tae Kwon Do Academy, LLC/East Windsor Taekwondo
Academy, LLC to use cash collateral on an interim basis, in
accordance with the budget.

Union County Economic Development Corporation has asserted a
secured claim against the Debtor in the approximate amount of
$116,196 as of the Petition Date.

The Debtor is permitted, for a 120-day period in accordance with
the Debtor's cash flow projections and cash collateral budget, to
use cash collateral up to the aggregate amount of $164,000 for the
following purposes:

     A. Maintenance and preservation of its assets; and

     B. The continued operation of its business, including but not
limited to payroll, payroll taxes, employee expenses and insurance
costs;

     C. Continuation of work in progress;

     D. Payment of ongoing and customary business expenses; and

     E. Any costs incurred in connection with the chapter 11 case
filed, including any court approved fees owed to the Subchapter V
Trustee.

As adequate protection for the use of cash collateral, UCEDC is
granted replacement perfected security interest under Section
361(2) of the Bankruptcy Code to the extent UCEDC cash collateral
is used by the Debtor.

To the extent the adequate protection provided for proves
insufficient to protect UCEDC's interest in and to the cash
collateral, UCEDC will have a superpriority administrative expense
claims, pursuant to Section 507(b) of the Bankruptcy Code, senior
to any and all claims against the Debtor under section 507(a) of
the Bankruptcy Code.

The replacement lien and security interest granted is automatically
deemed perfected upon the entry of the Order without the necessity
of UCEDC taking possession, filing financing statements, mortgages
or other documents.

The Debtor will make monthly payments to UCEDC in the amount of
$1,500 per month. The payments will begin on November 1, 2022, and
continue on the first of each month thereafter.

A final hearing on the matter is set for January 17, 2022 at 10
a.m.

A copy of the order is available at https://bit.ly/3G0KkHV from
PacerMonitor.com.

The budget provides for total expenses, on a monthly basis, as
follows:

     $38,509 for January 2023;
     $38,509 for February 2023;
     $38,509 for March  2023;
     $38,509 for Apil 2023;
     $38,509 for May 2023;
     $38,509 for June 2023;
     $38,509 for July 2023;
     $38,509 for August 2023;
     $38,509 for September 2023;
     $38,509 for October 2023;
     $38,509 for November 2023; and
     $38,509 for December 2023.

         About West Windsor Tae Kwon Do Academy, LLC

West Windsor Tae Kwon Do Academy, LLC sought protection under
Chapter 11 of the U.S. Bankruptcy Code (Bankr. D.N.J. Case No.
22-18438-KCF) on October 25, 2022.
In the petition signed by Steven Phillips, managing member, the
Debtor disclosed up to $50,000 in assets and up to $500,000 in
liabilities.

Judge Kathyrn C. Ferguson oversees the case.

Marc C. Capone, Esq., at Gillman, Bruton & Capone, LLC, is the
Debtor's legal counsel.



WESTERN GLOBAL: S&P Downgrades ICR to 'B-', Outlook Negative
------------------------------------------------------------
S&P Global Ratings lowered its issuer credit rating on Western
Global Airlines Inc. (WGA) to 'B-' from 'B'. S&P also revised WGA's
liquidity assessment to less than adequate from adequate.
Additionally, S&P lowered its issue-level rating on the company's
$400 million senior unsecured notes to 'CCC+' from 'B-', in line
with the issuer credit rating. The recovery rating on this debt is
unchanged at '5'.

The negative outlook reflects WGA's currently limited liquidity and
covenant cushion, and the risk that liquidity could weaken further
if market conditions soften beyond our assumptions in the base-case
scenario.

The downgrade reflects WGA's weak cash flow generation in 2022,
which has resulted in a limited liquidity cushion. WGA's financial
performance in 2022, particularly in the first half, has been
affected significantly by staffing shortages and other operating
disruptions. As one of the smaller cargo airline operators in the
U.S., WGA experienced higher levels of attrition as some of its
employees have shifted to other, larger airlines amid an
industrywide pilot shortage. WGA's operating performance was also
constrained by pandemic-related lockdowns in China in the first few
months of 2022.

The company reported substantial negative free operating cash flow
(FOCF) for the nine-month period ended Sept. 30, 2022. In addition
to the operational challenges, this has been also due to high
capital spending (capex) and working capital outflows during the
year. As of Sept. 30, 2022, WGA had less than $30 million in cash
and no availability under its revolver, having fully drawn down on
it earlier in the year (this compares with a cash balance of over
$50 million and full revolver availability as of Dec. 31, 2021).

S&P said, "We expect the impact of the operating disruptions to
reduce over the next few quarters in response to the various
actions initiated by WGA to address the issues. We also expect
reduced capital spending in 2023, given lower growth spending
requirements, resulting in modestly positive FOCF in 2023. However,
we believe the company's current liquidity position makes it
vulnerable to weaker demand conditions or additional unexpected
operating disruptions. We believe the company's access to
additional sources of liquidity are limited to raising additional
debt (which may not be favorable, given current capital market
volatility) or proceeds from asset sales."

Market dynamics for air cargo operators will likely be less
favorable in 2023 amid weaker global macroeconomic conditions and
increased air cargo capacity. WGA's operations over the past two
years have benefited from the shift away from retail stores during
the COVID-19 pandemic, which accelerated growth in e-commerce.
Additionally, passenger airlines reduced flying (particularly on
long-haul, international routes) in response to the pandemic, which
resulted in much lower availability of belly capacity (which
typically accounts for about 50% of capacity in the air cargo
market). Beginning in late 2020, ocean freight capacity also became
constrained, driving stronger demand for air cargo.

S&P said, "However, we expect these factors to moderate into 2023
and beyond as a gradual increase in international air travel
results in the return of more passenger widebody belly capacity.
The industry will also likely see a higher capacity contribution
from new entrants and freighter conversions completed over the past
two years, trends that are continuing.

"We expect air cargo demand conditions to cool somewhat from very
strong levels earlier in 2022, due to weaker global macroeconomic
conditions. We believe that the rate of growth in e-commerce
related freight volumes will also likely moderate somewhat amid
weaker consumer spending on goods and higher inventory levels. S&P
Global economics forecast U.S. real GDP growth of 1.8% in 2022 and
a contraction of 0.1% in 2023, and global GDP growth to moderate to
2.5% in 2023 from 3.5% in 2022.

"We forecast WGA's funds from operations (FFO) to debt to decline
to the low-teens percent area through 2023, compared to the low-20%
area in 2021. This forecast incorporates our assumption that market
conditions will soften in 2023 but remain stronger than 2019
levels. However, we generally view the air cargo industry as very
competitive and believe WGA could be subject to pricing pressures
and volume declines during periods of sustained market weakness,
given its relatively small scale of operations.

"We revised our liquidity assessment to less than adequate from
adequate. While we expect WGA's liquidity sources to be about 1.2x
its uses over the next 12 months, we limit our liquidity assessment
to less than adequate since we do not expect liquidity sources to
exceed uses if EBITDA declines by 30%. Additionally, the assessment
reflects our expectation that the company would be unable to absorb
high-impact, low-probability events without refinancing and we
don't believe that it has a high standing in the credit markets.

"We also don't believe there is sufficient covenant headroom for
EBITDA to decline by 15% from our base-case assumptions. In May
2022, the company amended its revolving credit facility and term
loan agreement to temporarily replace the fixed-charge covenant
ratio test with a minimum EBITDA covenant through 2022, as the
fixed-charge covenant test was negatively affected by the high
growth capex. However, given weaker operating performance and high
capital spending in 2022, we believe the company may need to rely
on an additional covenant waiver to remain compliant in early-2023,
when the minimum fixed-charge coverage ratio covenant becomes
effective again.

"The negative outlook reflects WGA's currently limited liquidity
and covenant cushion, and the risk that liquidity could weaken
further if market conditions soften beyond our assumptions in the
base-case scenario. While we believe WGA's operating performance
will recover from the impact of staffing shortages and other
disruptions that occurred in the first half of 2022, we expect the
increasing impact of weaker macroeconomic conditions in 2023 and
higher capacity contribution from belly capacity in passenger
aircraft (driven by an increase in international passenger air
travel) as well as the entrance from newly converted passenger
aircraft into freighters.

"We could lower our ratings if we expect WGA's liquidity position
to remain constrained, or we come to view the company's capital
structure as unsustainable."

This could occur if:

-- S&P believes FOCF will be negative in 2023; or

-- If aircraft utilization and pricing deteriorate, negatively
affecting operating performance.

S&P could revise its outlook to stable if operating performance
improves in line with expectations despite weaker macroeconomic
conditions, and the company's liquidity position improves to
adequate.

ESG credit indicators: E-3, S-2, G-3



WINC INC: Wins Court OK of 1st Day Motions, Gets Delisting Notice
-----------------------------------------------------------------
On Nov. 30, 2022, Winc, Inc., and its subsidiaries initiated
voluntary chapter 11 proceedings in the U.S. Bankruptcy Court for
the District of Delaware.

At a hearing on Dec. 6, 2022, the Bankruptcy Court granted the
Company interim approval to enter into a debtor-in-possession
("DIP") facility comprising a $5.0 million term loan, of which $2.0
million will be available pending final approval. The DIP financing
is provided by Project Crush Acquisition Corp LLC ("PCAC"), and the
DIP facility will be pari passu with the Company's prepetition
secured loan with Banc of California, N.A.  The Company continues
to operate in the normal course of business and expects this
financing, together with cash flow from operations, will support
operations and its continued service of customers during the
court-supervised process.

At the hearing, the Bankruptcy Court also provided interim approval
for a number of customary "first day" motions to enable the Company
to continue to support its business operations during the pendency
of the Chapter 11 Cases. The Company intends to file bidding
procedures with the Bankruptcy Court to conduct a sale of all or
substantially all of the Company's assets in accordance with
section 363 of the U.S. Bankruptcy Code.

The Company also announced that it intends to execute an asset
purchase agreement with PCAC, a stalking horse bidder, regarding a
potential sale of substantially all assets of the Company.  A sale
transaction with the stalking horse bidder will be subject to
Bankruptcy Court approval and subject to higher or otherwise better
offers in an open auction process conducted in accordance with the
U.S. Bankruptcy Code.

                           Delisting

On Dec. 5, 2022, the Company received written notice from the staff
of NYSE Regulation that, as a result of the Chapter 11 Cases and in
accordance with Section 1003(c)(iii) of the NYSE American Company
Guide, NYSE Regulation has determined to commence proceedings to
delist the common stock of the Company, par value $0.0001 per share
(the "Common Stock"), from the NYSE American LLC ("NYSE
American").

The Company may appeal NYSE Regulation's determination pursuant to
Part 12 of the NYSE American Company Guide within seven calendar
days of the notice. However, even if the Company were to appeal
NYSE Regulation's determination, there can be no assurance that any
such request for continued listing would be granted, and therefore,
it is expected that the Common Stock will be delisted.

The NYSE American will announce a suspension date and suspend
trading of the Common Stock at such time as (i) the Company does
not request a review by a committee of the board of directors of
the NYSE American within seven calendar days of the notice, (ii)
the Company determines that it does not intend to appeal, (iii) the
subsequent review of the committee determines that the Company
should be suspended, or (iv) there are other material developments.
After the suspension announcement, the NYSE American would then
apply to the Securities and Exchange Commission to delist the
common stock. The delisting of the Company's stock will not affect
the Company's business operations and does not conflict with or
cause an event of default under any of the Company's material debt
or related agreements.  

                         About Winc Inc.

Winc Inc. -- https://www.winc.com/ -- a wine club that makes
exploring wines fun and easy.

Winc Inc. filed a petition for relief under Chapter 11 of the
Bankruptcy Code (Bankr. D. Del. Case No. 22-11238) on Dec. 1, 2022.
In the petition filed by Brian Smith, as president and interim
chief executive officer, the Debtor reported assets between $50
million and $100 million and liabilities between $10 million and
$50 million.

The Debtor is represented by:

    Matthew Barry Lunn, Esq.
    Young, Conaway, Stargatt & Taylor LLP
    1751 Berkeley Street
    Studio 3
    Santa Monica, CA 90404


YS GARMENTS: $330M Bank Debt Trades at 18% Discount
---------------------------------------------------
Participations in a syndicated loan under which YS Garments Inc is
a borrower were trading in the secondary market around 82.5
cents-on-the-dollar during the week ended Friday, December 16,
2022, according to Bloomberg's Evaluated Pricing service data.

The $330.0 million facility is a Term loan.  It is scheduled to
mature on August 9, 2024.  About $288.8 million of the loan is
withdrawn and outstanding.

Headquartered in Gardena, California, YS Garments dba Next Level
Apparel designs and provides branded active wear to the fashion
basic segment of the US wholesale wearables promotional products
industry.



[*] Austin Retail Strip Center, 13 Office Buildings Up for Auction
------------------------------------------------------------------
Keen-Summit Capital Partners will offer for sale on Feb. 14, 2022,
via an auction a portfolio of 13 office buildings and 1 strip
center.  The portfolio is located in Austin, Texas.  The bid
deadline is on Feb. 7, 2023.

The sale motion and supporting documents are available in the data
room.  All auction details are subject to bankruptcy court
approval.

These factors provide a steady cash flow for an investor:

  a) The portfolio consists of approximately 544,497 sq. ft. of
office space and a 15,302 sq. ft. retail strip
   center

  b) Located in the second fastest growing city according to CNBC

  c) Located near the regional headquarters of Amazon, IBM and
Charles Schwab

  d) The portfolio generates significant net income with value add
opportunity

  e) Austin is very affordable to live, below the national average
and significantly below many major markets

  f) No personal state income tax

Auction Details:

   Stalking Horse Credit Bid    $75,461,418
   Minimum Over Bid             $75,836,418


[^] Large Companies with Insolvent Balance Sheet
------------------------------------------------
                                               Total
                                              Share-       Total
                                   Total    Holders'     Working
                                  Assets      Equity     Capital
  Company         Ticker            ($MM)       ($MM)       ($MM)
  -------         ------          ------    --------     -------
7GC & CO HOLD-A   VII US           231.4       (10.3)       (2.2)
7GC & CO HOLDING  VIIAU US         231.4       (10.3)       (2.2)
ABSOLUTE SOFTWRE  ABST US          544.9        (4.3)      (53.0)
ABSOLUTE SOFTWRE  OU1 GR           544.9        (4.3)      (53.0)
ABSOLUTE SOFTWRE  ABST CN          544.9        (4.3)      (53.0)
ABSOLUTE SOFTWRE  ABT2EUR EU       544.9        (4.3)      (53.0)
ABSOLUTE SOFTWRE  OU1 GZ           544.9        (4.3)      (53.0)
ACCELERATE DIAGN  AXDX* MM          75.8        (9.8)       56.7
AIR CANADA        AC CN         29,754.0    (1,931.0)    1,190.0
AIR CANADA        ADH2 GR       29,754.0    (1,931.0)    1,190.0
AIR CANADA        ACEUR EU      29,754.0    (1,931.0)    1,190.0
AIR CANADA        ADH2 TH       29,754.0    (1,931.0)    1,190.0
AIR CANADA        ACDVF US      29,754.0    (1,931.0)    1,190.0
AIR CANADA        ADH2 QT       29,754.0    (1,931.0)    1,190.0
AIR CANADA        ADH2 GZ       29,754.0    (1,931.0)    1,190.0
ALNYLAM PHAR-BDR  A1LN34 BZ      3,535.3       (67.6)    1,918.1
ALNYLAM PHARMACE  ALNY US        3,535.3       (67.6)    1,918.1
ALNYLAM PHARMACE  DUL GR         3,535.3       (67.6)    1,918.1
ALNYLAM PHARMACE  DUL QT         3,535.3       (67.6)    1,918.1
ALNYLAM PHARMACE  ALNYEUR EU     3,535.3       (67.6)    1,918.1
ALNYLAM PHARMACE  DUL TH         3,535.3       (67.6)    1,918.1
ALNYLAM PHARMACE  ALNY* MM       3,535.3       (67.6)    1,918.1
ALNYLAM PHARMACE  DUL GZ         3,535.3       (67.6)    1,918.1
ALNYLAM PHARMACE  ALNYEUR EZ     3,535.3       (67.6)    1,918.1
ALTICE USA INC-A  ATUS US       33,282.6      (339.1)   (1,469.1)
ALTICE USA INC-A  15PA GR       33,282.6      (339.1)   (1,469.1)
ALTICE USA INC-A  15PA TH       33,282.6      (339.1)   (1,469.1)
ALTICE USA INC-A  ATUSEUR EU    33,282.6      (339.1)   (1,469.1)
ALTICE USA INC-A  15PA GZ       33,282.6      (339.1)   (1,469.1)
ALTICE USA INC-A  ATUS* MM      33,282.6      (339.1)   (1,469.1)
ALTICE USA INC-A  ATUS-RM RM    33,282.6      (339.1)   (1,469.1)
ALTIRA GP-CEDEAR  MOC AR        33,953.0    (4,232.0)   (4,077.0)
ALTIRA GP-CEDEAR  MOD AR        33,953.0    (4,232.0)   (4,077.0)
ALTIRA GP-CEDEAR  MO AR         33,953.0    (4,232.0)   (4,077.0)
ALTRIA GROUP INC  PHM7 GR       33,953.0    (4,232.0)   (4,077.0)
ALTRIA GROUP INC  MO* MM        33,953.0    (4,232.0)   (4,077.0)
ALTRIA GROUP INC  MO US         33,953.0    (4,232.0)   (4,077.0)
ALTRIA GROUP INC  MO SW         33,953.0    (4,232.0)   (4,077.0)
ALTRIA GROUP INC  MOEUR EU      33,953.0    (4,232.0)   (4,077.0)
ALTRIA GROUP INC  MO TE         33,953.0    (4,232.0)   (4,077.0)
ALTRIA GROUP INC  PHM7 TH       33,953.0    (4,232.0)   (4,077.0)
ALTRIA GROUP INC  MO CI         33,953.0    (4,232.0)   (4,077.0)
ALTRIA GROUP INC  PHM7 QT       33,953.0    (4,232.0)   (4,077.0)
ALTRIA GROUP INC  MOUSD SW      33,953.0    (4,232.0)   (4,077.0)
ALTRIA GROUP INC  PHM7 GZ       33,953.0    (4,232.0)   (4,077.0)
ALTRIA GROUP INC  0R31 LI       33,953.0    (4,232.0)   (4,077.0)
ALTRIA GROUP INC  ALTR AV       33,953.0    (4,232.0)   (4,077.0)
ALTRIA GROUP INC  MOEUR EZ      33,953.0    (4,232.0)   (4,077.0)
ALTRIA GROUP INC  MO-RM RM      33,953.0    (4,232.0)   (4,077.0)
ALTRIA GROUP INC  PHM7 BU       33,953.0    (4,232.0)   (4,077.0)
ALTRIA GROUP-BDR  MOOO34 BZ     33,953.0    (4,232.0)   (4,077.0)
AMC ENTERTAINMEN  AMC US         9,206.1    (2,579.0)     (717.4)
AMC ENTERTAINMEN  AH9 GR         9,206.1    (2,579.0)     (717.4)
AMC ENTERTAINMEN  AMC4EUR EU     9,206.1    (2,579.0)     (717.4)
AMC ENTERTAINMEN  AH9 TH         9,206.1    (2,579.0)     (717.4)
AMC ENTERTAINMEN  AH9 QT         9,206.1    (2,579.0)     (717.4)
AMC ENTERTAINMEN  AMC* MM        9,206.1    (2,579.0)     (717.4)
AMC ENTERTAINMEN  AH9 GZ         9,206.1    (2,579.0)     (717.4)
AMC ENTERTAINMEN  AH9 SW         9,206.1    (2,579.0)     (717.4)
AMC ENTERTAINMEN  AMC-RM RM      9,206.1    (2,579.0)     (717.4)
AMC ENTERTAINMEN  A2MC34 BZ      9,206.1    (2,579.0)     (717.4)
AMC ENTERTAINMEN  APE* MM        9,206.1    (2,579.0)     (717.4)
AMC ENTERTAINMEN  AH9 BU         9,206.1    (2,579.0)     (717.4)
AMERICAN AIR-BDR  AALL34 BZ     66,652.0    (7,893.0)   (4,593.0)
AMERICAN AIRLINE  AAL US        66,652.0    (7,893.0)   (4,593.0)
AMERICAN AIRLINE  A1G GR        66,652.0    (7,893.0)   (4,593.0)
AMERICAN AIRLINE  AAL* MM       66,652.0    (7,893.0)   (4,593.0)
AMERICAN AIRLINE  A1G TH        66,652.0    (7,893.0)   (4,593.0)
AMERICAN AIRLINE  A1G QT        66,652.0    (7,893.0)   (4,593.0)
AMERICAN AIRLINE  A1G GZ        66,652.0    (7,893.0)   (4,593.0)
AMERICAN AIRLINE  AAL11EUR EU   66,652.0    (7,893.0)   (4,593.0)
AMERICAN AIRLINE  AAL AV        66,652.0    (7,893.0)   (4,593.0)
AMERICAN AIRLINE  AAL TE        66,652.0    (7,893.0)   (4,593.0)
AMERICAN AIRLINE  A1G SW        66,652.0    (7,893.0)   (4,593.0)
AMERICAN AIRLINE  0HE6 LI       66,652.0    (7,893.0)   (4,593.0)
AMERICAN AIRLINE  AAL11EUR EZ   66,652.0    (7,893.0)   (4,593.0)
AMERICAN AIRLINE  AAL-RM RM     66,652.0    (7,893.0)   (4,593.0)
AMERICAN AIRLINE  AAL_KZ KZ     66,652.0    (7,893.0)   (4,593.0)
AMPLIFY ENERGY C  AMPY US          458.2       (35.3)      (48.9)
AMPLIFY ENERGY C  2OQ GR           458.2       (35.3)      (48.9)
AMPLIFY ENERGY C  MPO2EUR EU       458.2       (35.3)      (48.9)
AMPLIFY ENERGY C  2OQ TH           458.2       (35.3)      (48.9)
AMPLIFY ENERGY C  2OQ GZ           458.2       (35.3)      (48.9)
AMPLIFY ENERGY C  2OQ QT           458.2       (35.3)      (48.9)
AMYRIS INC        AMRS* MM         754.1      (404.8)      (36.8)
AMYRIS INC        A2MR34 BZ        754.1      (404.8)      (36.8)
AON PLC-CLASS A   AON US        31,223.0      (670.0)      488.0
AON PLC-CLASS A   4VK GR        31,223.0      (670.0)      488.0
AON PLC-CLASS A   4VK QT        31,223.0      (670.0)      488.0
AON PLC-CLASS A   4VK TH        31,223.0      (670.0)      488.0
AON PLC-CLASS A   AON1EUR EU    31,223.0      (670.0)      488.0
AON PLC-CLASS A   AONN MM       31,223.0      (670.0)      488.0
AON PLC-CLASS A   4VK GZ        31,223.0      (670.0)      488.0
ARENA GROUP HOLD  AREN US          167.6       (31.2)      (43.0)
ASHFORD HOSPITAL  AHD GR         3,971.7       (68.8)        -
ASHFORD HOSPITAL  AHT US         3,971.7       (68.8)        -
ASHFORD HOSPITAL  AHT1EUR EU     3,971.7       (68.8)        -
ASHFORD HOSPITAL  AHD TH         3,971.7       (68.8)        -
ATLAS TECHNICAL   ATCX US          528.8      (125.1)       98.7
AUTOZONE INC      AZO US        15,315.9    (3,538.9)   (2,075.9)
AUTOZONE INC      AZ5 TH        15,315.9    (3,538.9)   (2,075.9)
AUTOZONE INC      AZ5 GR        15,315.9    (3,538.9)   (2,075.9)
AUTOZONE INC      AZOEUR EU     15,315.9    (3,538.9)   (2,075.9)
AUTOZONE INC      AZ5 QT        15,315.9    (3,538.9)   (2,075.9)
AUTOZONE INC      AZO AV        15,315.9    (3,538.9)   (2,075.9)
AUTOZONE INC      AZ5 TE        15,315.9    (3,538.9)   (2,075.9)
AUTOZONE INC      AZO* MM       15,315.9    (3,538.9)   (2,075.9)
AUTOZONE INC      AZOEUR EZ     15,315.9    (3,538.9)   (2,075.9)
AUTOZONE INC      AZ5 GZ        15,315.9    (3,538.9)   (2,075.9)
AUTOZONE INC      AZO-RM RM     15,315.9    (3,538.9)   (2,075.9)
AUTOZONE INC-BDR  AZOI34 BZ     15,315.9    (3,538.9)   (2,075.9)
AVID TECHNOLOGY   AVID US          237.5      (141.4)      (22.4)
AVID TECHNOLOGY   AVD GR           237.5      (141.4)      (22.4)
AVID TECHNOLOGY   AVD TH           237.5      (141.4)      (22.4)
AVID TECHNOLOGY   AVD GZ           237.5      (141.4)      (22.4)
AVIS BUD-CEDEAR   CAR AR        25,197.0      (507.0)     (770.0)
AVIS BUDGET GROU  CUCA GR       25,197.0      (507.0)     (770.0)
AVIS BUDGET GROU  CAR US        25,197.0      (507.0)     (770.0)
AVIS BUDGET GROU  CUCA QT       25,197.0      (507.0)     (770.0)
AVIS BUDGET GROU  CAR2EUR EU    25,197.0      (507.0)     (770.0)
AVIS BUDGET GROU  CAR* MM       25,197.0      (507.0)     (770.0)
AVIS BUDGET GROU  CAR2EUR EZ    25,197.0      (507.0)     (770.0)
AVIS BUDGET GROU  CUCA TH       25,197.0      (507.0)     (770.0)
AVIS BUDGET GROU  CUCA GZ       25,197.0      (507.0)     (770.0)
BABCOCK & WILCOX  BW US            881.6       (17.1)      179.1
BABCOCK & WILCOX  UBW1 GR          881.6       (17.1)      179.1
BABCOCK & WILCOX  BWEUR EU         881.6       (17.1)      179.1
BATH & BODY WORK  LTD0 GR        5,133.0    (2,608.0)      496.0
BATH & BODY WORK  LTD0 TH        5,133.0    (2,608.0)      496.0
BATH & BODY WORK  BBWI US        5,133.0    (2,608.0)      496.0
BATH & BODY WORK  LBEUR EU       5,133.0    (2,608.0)      496.0
BATH & BODY WORK  BBWI* MM       5,133.0    (2,608.0)      496.0
BATH & BODY WORK  LTD0 QT        5,133.0    (2,608.0)      496.0
BATH & BODY WORK  BBWI AV        5,133.0    (2,608.0)      496.0
BATH & BODY WORK  LBEUR EZ       5,133.0    (2,608.0)      496.0
BATH & BODY WORK  LTD0 GZ        5,133.0    (2,608.0)      496.0
BATH & BODY WORK  BBWI-RM RM     5,133.0    (2,608.0)      496.0
BATTERY FUTURE A  BFAC/U US        354.9       350.4         0.2
BATTERY FUTURE-A  BFAC US          354.9       350.4         0.2
BED BATH &BEYOND  BBBY* MM       4,666.6      (577.7)       75.7
BED BATH &BEYOND  BBBY SW        4,666.6      (577.7)       75.7
BED BATH &BEYOND  BBBY-RM RM     4,666.6      (577.7)       75.7
BELLRING BRANDS   BRBR US          707.2      (376.2)      277.8
BELLRING BRANDS   D51 TH           707.2      (376.2)      277.8
BELLRING BRANDS   BRBR2EUR EU      707.2      (376.2)      277.8
BELLRING BRANDS   D51 GR           707.2      (376.2)      277.8
BELLRING BRANDS   D51 QT           707.2      (376.2)      277.8
BENEFITFOCUS INC  BNFT US          233.7       (24.9)       30.0
BENEFITFOCUS INC  BTF GR           233.7       (24.9)       30.0
BENEFITFOCUS INC  BNFTEUR EU       233.7       (24.9)       30.0
BEYOND MEAT INC   BYND US        1,141.3      (142.0)      605.3
BEYOND MEAT INC   0Q3 GR         1,141.3      (142.0)      605.3
BEYOND MEAT INC   0Q3 GZ         1,141.3      (142.0)      605.3
BEYOND MEAT INC   BYNDEUR EU     1,141.3      (142.0)      605.3
BEYOND MEAT INC   0Q3 TH         1,141.3      (142.0)      605.3
BEYOND MEAT INC   0Q3 QT         1,141.3      (142.0)      605.3
BEYOND MEAT INC   BYND AV        1,141.3      (142.0)      605.3
BEYOND MEAT INC   0Q3 SW         1,141.3      (142.0)      605.3
BEYOND MEAT INC   0A20 LI        1,141.3      (142.0)      605.3
BEYOND MEAT INC   BYNDEUR EZ     1,141.3      (142.0)      605.3
BEYOND MEAT INC   0Q3 TE         1,141.3      (142.0)      605.3
BEYOND MEAT INC   BYND* MM       1,141.3      (142.0)      605.3
BEYOND MEAT INC   B2YN34 BZ      1,141.3      (142.0)      605.3
BEYOND MEAT INC   BYND-RM RM     1,141.3      (142.0)      605.3
BIOCRYST PHARM    BO1 TH           558.6      (242.7)      427.4
BIOCRYST PHARM    BCRX US          558.6      (242.7)      427.4
BIOCRYST PHARM    BO1 GR           558.6      (242.7)      427.4
BIOCRYST PHARM    BO1 QT           558.6      (242.7)      427.4
BIOCRYST PHARM    BCRXEUR EU       558.6      (242.7)      427.4
BIOCRYST PHARM    BO1 SW           558.6      (242.7)      427.4
BIOCRYST PHARM    BCRX* MM         558.6      (242.7)      427.4
BIOCRYST PHARM    BCRXEUR EZ       558.6      (242.7)      427.4
BIOTE CORP-A      BTMD US          109.6      (109.9)       78.4
BLACK MOUNTAIN A  BMAC/U US        283.4        (9.5)        0.0
BLACK MOUNTAIN-A  BMAC US          283.4        (9.5)        0.0
BOEING CO-BDR     BOEI34 BZ    137,558.0   (17,635.0)   19,633.0
BOEING CO-CED     BA AR        137,558.0   (17,635.0)   19,633.0
BOEING CO-CED     BAD AR       137,558.0   (17,635.0)   19,633.0
BOEING CO/THE     BA EU        137,558.0   (17,635.0)   19,633.0
BOEING CO/THE     BCO GR       137,558.0   (17,635.0)   19,633.0
BOEING CO/THE     BAEUR EU     137,558.0   (17,635.0)   19,633.0
BOEING CO/THE     BA TE        137,558.0   (17,635.0)   19,633.0
BOEING CO/THE     BA* MM       137,558.0   (17,635.0)   19,633.0
BOEING CO/THE     BA SW        137,558.0   (17,635.0)   19,633.0
BOEING CO/THE     BOEI BB      137,558.0   (17,635.0)   19,633.0
BOEING CO/THE     BA US        137,558.0   (17,635.0)   19,633.0
BOEING CO/THE     BCO TH       137,558.0   (17,635.0)   19,633.0
BOEING CO/THE     BA PE        137,558.0   (17,635.0)   19,633.0
BOEING CO/THE     BOE LN       137,558.0   (17,635.0)   19,633.0
BOEING CO/THE     BA CI        137,558.0   (17,635.0)   19,633.0
BOEING CO/THE     BCO QT       137,558.0   (17,635.0)   19,633.0
BOEING CO/THE     BAUSD SW     137,558.0   (17,635.0)   19,633.0
BOEING CO/THE     BCO GZ       137,558.0   (17,635.0)   19,633.0
BOEING CO/THE     BA AV        137,558.0   (17,635.0)   19,633.0
BOEING CO/THE     BA-RM RM     137,558.0   (17,635.0)   19,633.0
BOEING CO/THE     BAEUR EZ     137,558.0   (17,635.0)   19,633.0
BOEING CO/THE     BA EZ        137,558.0   (17,635.0)   19,633.0
BOEING CO/THE     BACL CI      137,558.0   (17,635.0)   19,633.0
BOEING CO/THE     BA_KZ KZ     137,558.0   (17,635.0)   19,633.0
BOMBARDIER INC-A  BBD/A CN      12,468.0    (3,289.0)      585.0
BOMBARDIER INC-A  BDRAF US      12,468.0    (3,289.0)      585.0
BOMBARDIER INC-A  BBD GR        12,468.0    (3,289.0)      585.0
BOMBARDIER INC-A  BBD/AEUR EU   12,468.0    (3,289.0)      585.0
BOMBARDIER INC-A  BBD GZ        12,468.0    (3,289.0)      585.0
BOMBARDIER INC-B  BBD/B CN      12,468.0    (3,289.0)      585.0
BOMBARDIER INC-B  BBDC GR       12,468.0    (3,289.0)      585.0
BOMBARDIER INC-B  BDRBF US      12,468.0    (3,289.0)      585.0
BOMBARDIER INC-B  BBDC TH       12,468.0    (3,289.0)      585.0
BOMBARDIER INC-B  BBDBN MM      12,468.0    (3,289.0)      585.0
BOMBARDIER INC-B  BBD/BEUR EU   12,468.0    (3,289.0)      585.0
BOMBARDIER INC-B  BBDC GZ       12,468.0    (3,289.0)      585.0
BOMBARDIER INC-B  BBD/BEUR EZ   12,468.0    (3,289.0)      585.0
BOMBARDIER INC-B  BBDC QT       12,468.0    (3,289.0)      585.0
BOX INC- CLASS A  BOX US         1,056.4       (78.2)       59.1
BOX INC- CLASS A  3BX GR         1,056.4       (78.2)       59.1
BOX INC- CLASS A  3BX TH         1,056.4       (78.2)       59.1
BOX INC- CLASS A  3BX QT         1,056.4       (78.2)       59.1
BOX INC- CLASS A  BOXEUR EU      1,056.4       (78.2)       59.1
BOX INC- CLASS A  BOXEUR EZ      1,056.4       (78.2)       59.1
BOX INC- CLASS A  3BX GZ         1,056.4       (78.2)       59.1
BOX INC- CLASS A  BOX-RM RM      1,056.4       (78.2)       59.1
BRIDGEBIO PHARMA  BBIO US          728.7    (1,130.4)      523.0
BRIDGEBIO PHARMA  2CL GR           728.7    (1,130.4)      523.0
BRIDGEBIO PHARMA  2CL GZ           728.7    (1,130.4)      523.0
BRIDGEBIO PHARMA  BBIOEUR EU       728.7    (1,130.4)      523.0
BRIDGEBIO PHARMA  2CL TH           728.7    (1,130.4)      523.0
BRIGHTSPHERE INV  BSIG US          474.7       (55.1)        -
BRIGHTSPHERE INV  2B9 GR           474.7       (55.1)        -
BRIGHTSPHERE INV  BSIGEUR EU       474.7       (55.1)        -
BRIGHTSPHERE INV  2B9 GZ           474.7       (55.1)        -
BRINKER INTL      EAT US         2,493.8      (296.6)     (363.8)
BRINKER INTL      BKJ GR         2,493.8      (296.6)     (363.8)
BRINKER INTL      BKJ QT         2,493.8      (296.6)     (363.8)
BRINKER INTL      EAT2EUR EU     2,493.8      (296.6)     (363.8)
BRINKER INTL      BKJ TH         2,493.8      (296.6)     (363.8)
BROOKFIELD INF-A  BIPC CN       10,034.0    (1,078.0)   (4,698.0)
BROOKFIELD INF-A  BIPC US       10,034.0    (1,078.0)   (4,698.0)
CALUMET SPECIALT  CLMT US        2,568.7      (265.4)     (536.5)
CARDINAL HEA BDR  C1AH34 BZ     43,387.0    (1,780.0)    1,137.0
CARDINAL HEALTH   CAH US        43,387.0    (1,780.0)    1,137.0
CARDINAL HEALTH   CLH GR        43,387.0    (1,780.0)    1,137.0
CARDINAL HEALTH   CLH TH        43,387.0    (1,780.0)    1,137.0
CARDINAL HEALTH   CLH QT        43,387.0    (1,780.0)    1,137.0
CARDINAL HEALTH   CAHEUR EU     43,387.0    (1,780.0)    1,137.0
CARDINAL HEALTH   CLH GZ        43,387.0    (1,780.0)    1,137.0
CARDINAL HEALTH   CAH* MM       43,387.0    (1,780.0)    1,137.0
CARDINAL HEALTH   CAHEUR EZ     43,387.0    (1,780.0)    1,137.0
CARDINAL HEALTH   CAH-RM RM     43,387.0    (1,780.0)    1,137.0
CARDINAL-CEDEAR   CAH AR        43,387.0    (1,780.0)    1,137.0
CARDINAL-CEDEAR   CAHC AR       43,387.0    (1,780.0)    1,137.0
CARDINAL-CEDEAR   CAHD AR       43,387.0    (1,780.0)    1,137.0
CEDAR FAIR LP     FUN US         2,414.5      (470.8)      (22.5)
CENTRUS ENERGY-A  LEU US           618.2      (100.3)      111.0
CENTRUS ENERGY-A  4CU TH           618.2      (100.3)      111.0
CENTRUS ENERGY-A  4CU GR           618.2      (100.3)      111.0
CENTRUS ENERGY-A  LEUEUR EU        618.2      (100.3)      111.0
CENTRUS ENERGY-A  4CU GZ           618.2      (100.3)      111.0
CENTRUS ENERGY-A  4CU QT           618.2      (100.3)      111.0
CHENIERE ENERGY   LNG US        43,642.0    (4,330.0)   (2,169.0)
CHENIERE ENERGY   CHQ1 GR       43,642.0    (4,330.0)   (2,169.0)
CHENIERE ENERGY   CQP US        20,500.0    (3,884.0)   (1,210.0)
CHENIERE ENERGY   CHQ1 TH       43,642.0    (4,330.0)   (2,169.0)
CHENIERE ENERGY   CHQ1 QT       43,642.0    (4,330.0)   (2,169.0)
CHENIERE ENERGY   LNG2EUR EU    43,642.0    (4,330.0)   (2,169.0)
CHENIERE ENERGY   LNG* MM       43,642.0    (4,330.0)   (2,169.0)
CHENIERE ENERGY   LNG2EUR EZ    43,642.0    (4,330.0)   (2,169.0)
CHENIERE ENERGY   CHQ1 GZ       43,642.0    (4,330.0)   (2,169.0)
CINEPLEX INC      CGX CN         2,089.7      (222.0)     (293.3)
CINEPLEX INC      CX0 GR         2,089.7      (222.0)     (293.3)
CINEPLEX INC      CPXGF US       2,089.7      (222.0)     (293.3)
CINEPLEX INC      CX0 TH         2,089.7      (222.0)     (293.3)
CINEPLEX INC      CGXEUR EU      2,089.7      (222.0)     (293.3)
CINEPLEX INC      CGXN MM        2,089.7      (222.0)     (293.3)
CINEPLEX INC      CX0 GZ         2,089.7      (222.0)     (293.3)
COGENT COMMUNICA  CCOI US        1,020.7      (491.8)      291.9
COGENT COMMUNICA  OGM1 GR        1,020.7      (491.8)      291.9
COGENT COMMUNICA  CCOIEUR EU     1,020.7      (491.8)      291.9
COGENT COMMUNICA  CCOI* MM       1,020.7      (491.8)      291.9
COHERUS BIOSCIEN  CHRS US          550.9       (97.1)      277.0
COHERUS BIOSCIEN  8C5 GR           550.9       (97.1)      277.0
COHERUS BIOSCIEN  8C5 TH           550.9       (97.1)      277.0
COHERUS BIOSCIEN  CHRSEUR EU       550.9       (97.1)      277.0
COHERUS BIOSCIEN  8C5 QT           550.9       (97.1)      277.0
COHERUS BIOSCIEN  CHRSEUR EZ       550.9       (97.1)      277.0
COHERUS BIOSCIEN  8C5 GZ           550.9       (97.1)      277.0
COMMUNITY HEALTH  CYH US        14,914.0    (1,178.0)      886.0
COMMUNITY HEALTH  CG5 GR        14,914.0    (1,178.0)      886.0
COMMUNITY HEALTH  CG5 TH        14,914.0    (1,178.0)      886.0
COMMUNITY HEALTH  CG5 QT        14,914.0    (1,178.0)      886.0
COMMUNITY HEALTH  CYH1EUR EU    14,914.0    (1,178.0)      886.0
COMMUNITY HEALTH  CG5 GZ        14,914.0    (1,178.0)      886.0
COMPOSECURE INC   CMPO US          169.8      (324.8)       36.2
CONSENSUS CLOUD   CCSI US          627.4      (289.7)       43.7
CPI CARD GROUP I  PMTS US          305.0       (94.3)      112.7
CPI CARD GROUP I  CPB1 GR          305.0       (94.3)      112.7
CPI CARD GROUP I  PMTSEUR EU       305.0       (94.3)      112.7
CTI BIOPHARMA CO  CEPS QT          123.5       (16.8)       77.6
CTI BIOPHARMA CO  CTIC US          123.5       (16.8)       77.6
CTI BIOPHARMA CO  CEPS GR          123.5       (16.8)       77.6
CTI BIOPHARMA CO  CTIC1EUR EZ      123.5       (16.8)       77.6
CTI BIOPHARMA CO  CTIC1EUR EU      123.5       (16.8)       77.6
CTI BIOPHARMA CO  CEPS TH          123.5       (16.8)       77.6
CYTOKINETICS INC  CYTK US        1,076.0       (16.0)      807.8
CYTOKINETICS INC  KK3A GR        1,076.0       (16.0)      807.8
CYTOKINETICS INC  KK3A QT        1,076.0       (16.0)      807.8
CYTOKINETICS INC  CYTKEUR EU     1,076.0       (16.0)      807.8
CYTOKINETICS INC  KK3A TH        1,076.0       (16.0)      807.8
DELEK LOGISTICS   DKL US         1,638.2      (114.3)     (192.7)
DELL TECHN-C      DELL US       85,172.0    (3,368.0)  (13,220.0)
DELL TECHN-C      12DA TH       85,172.0    (3,368.0)  (13,220.0)
DELL TECHN-C      12DA GR       85,172.0    (3,368.0)  (13,220.0)
DELL TECHN-C      12DA GZ       85,172.0    (3,368.0)  (13,220.0)
DELL TECHN-C      DELL1EUR EU   85,172.0    (3,368.0)  (13,220.0)
DELL TECHN-C      DELLC* MM     85,172.0    (3,368.0)  (13,220.0)
DELL TECHN-C      12DA QT       85,172.0    (3,368.0)  (13,220.0)
DELL TECHN-C      DELL AV       85,172.0    (3,368.0)  (13,220.0)
DELL TECHN-C      DELL1EUR EZ   85,172.0    (3,368.0)  (13,220.0)
DELL TECHN-C      DELL-RM RM    85,172.0    (3,368.0)  (13,220.0)
DELL TECHN-C-BDR  D1EL34 BZ     85,172.0    (3,368.0)  (13,220.0)
DENNY'S CORP      DE8 GR           497.7       (44.6)      (42.3)
DENNY'S CORP      DENN US          497.7       (44.6)      (42.3)
DENNY'S CORP      DENNEUR EU       497.7       (44.6)      (42.3)
DENNY'S CORP      DE8 TH           497.7       (44.6)      (42.3)
DENNY'S CORP      DE8 GZ           497.7       (44.6)      (42.3)
DIEBOLD NIXDORF   DBD SW         2,907.4    (1,317.7)   (2,223.6)
DINE BRANDS GLOB  DIN US         1,972.0      (301.6)      126.7
DINE BRANDS GLOB  IHP GR         1,972.0      (301.6)      126.7
DINE BRANDS GLOB  IHP TH         1,972.0      (301.6)      126.7
DINE BRANDS GLOB  IHP GZ         1,972.0      (301.6)      126.7
DIVERSIFIED ENER  DEC LN             -           -           -
DIVERSIFIED ENER  DGOCGBX EU         -           -           -
DIVERSIFIED ENER  DECL PO            -           -           -
DIVERSIFIED ENER  DECL L3            -           -           -
DIVERSIFIED ENER  DECL B3            -           -           -
DIVERSIFIED ENER  DECL TQ            -           -           -
DIVERSIFIED ENER  DGOCGBX EP         -           -           -
DIVERSIFIED ENER  DGOCGBX EZ         -           -           -
DIVERSIFIED ENER  DECL IX            -           -           -
DIVERSIFIED ENER  DECL EB            -           -           -
DIVERSIFIED ENER  DECL QX            -           -           -
DIVERSIFIED ENER  DECL BQ            -           -           -
DIVERSIFIED ENER  DECL S1            -           -           -
DOMINO'S P - BDR  D2PZ34 BZ      1,646.4    (4,316.5)      247.7
DOMINO'S PIZZA    EZV TH         1,646.4    (4,316.5)      247.7
DOMINO'S PIZZA    EZV GR         1,646.4    (4,316.5)      247.7
DOMINO'S PIZZA    DPZ US         1,646.4    (4,316.5)      247.7
DOMINO'S PIZZA    EZV QT         1,646.4    (4,316.5)      247.7
DOMINO'S PIZZA    DPZEUR EU      1,646.4    (4,316.5)      247.7
DOMINO'S PIZZA    DPZ AV         1,646.4    (4,316.5)      247.7
DOMINO'S PIZZA    DPZ* MM        1,646.4    (4,316.5)      247.7
DOMINO'S PIZZA    EZV GZ         1,646.4    (4,316.5)      247.7
DOMINO'S PIZZA    DPZEUR EZ      1,646.4    (4,316.5)      247.7
DOMINO'S PIZZA    DPZ-RM RM      1,646.4    (4,316.5)      247.7
DOMO INC- CL B    DOMO US          217.3      (146.1)      (78.7)
DOMO INC- CL B    1ON GR           217.3      (146.1)      (78.7)
DOMO INC- CL B    1ON GZ           217.3      (146.1)      (78.7)
DOMO INC- CL B    DOMOEUR EU       217.3      (146.1)      (78.7)
DOMO INC- CL B    1ON TH           217.3      (146.1)      (78.7)
DROPBOX INC-A     DBX US         2,702.8      (591.3)      423.3
DROPBOX INC-A     1Q5 GR         2,702.8      (591.3)      423.3
DROPBOX INC-A     1Q5 SW         2,702.8      (591.3)      423.3
DROPBOX INC-A     1Q5 TH         2,702.8      (591.3)      423.3
DROPBOX INC-A     1Q5 QT         2,702.8      (591.3)      423.3
DROPBOX INC-A     DBXEUR EU      2,702.8      (591.3)      423.3
DROPBOX INC-A     DBX AV         2,702.8      (591.3)      423.3
DROPBOX INC-A     DBX* MM        2,702.8      (591.3)      423.3
DROPBOX INC-A     DBXEUR EZ      2,702.8      (591.3)      423.3
DROPBOX INC-A     1Q5 GZ         2,702.8      (591.3)      423.3
DROPBOX INC-A     DBX-RM RM      2,702.8      (591.3)      423.3
EMBECTA CORP      EMBC US        1,049.8      (847.6)      352.1
EMBECTA CORP      EMBC* MM       1,049.8      (847.6)      352.1
EMBECTA CORP      JX7 GR         1,049.8      (847.6)      352.1
EMBECTA CORP      JX7 QT         1,049.8      (847.6)      352.1
EMBECTA CORP      EMBC1EUR EZ    1,049.8      (847.6)      352.1
EMBECTA CORP      EMBC1EUR EU    1,049.8      (847.6)      352.1
EMBECTA CORP      JX7 GZ         1,049.8      (847.6)      352.1
EMBECTA CORP      JX7 TH         1,049.8      (847.6)      352.1
ESPERION THERAPE  ESPR US          312.8      (294.1)      179.4
ESPERION THERAPE  0ET GR           312.8      (294.1)      179.4
ESPERION THERAPE  0ET TH           312.8      (294.1)      179.4
ESPERION THERAPE  ESPREUR EU       312.8      (294.1)      179.4
ESPERION THERAPE  0ET QT           312.8      (294.1)      179.4
ESPERION THERAPE  ESPREUR EZ       312.8      (294.1)      179.4
ESPERION THERAPE  0ET GZ           312.8      (294.1)      179.4
ETSY INC          ETSY US        2,450.3      (606.2)      854.9
ETSY INC          3E2 GR         2,450.3      (606.2)      854.9
ETSY INC          3E2 TH         2,450.3      (606.2)      854.9
ETSY INC          3E2 QT         2,450.3      (606.2)      854.9
ETSY INC          2E2 GZ         2,450.3      (606.2)      854.9
ETSY INC          300 SW         2,450.3      (606.2)      854.9
ETSY INC          ETSY AV        2,450.3      (606.2)      854.9
ETSY INC          ETSYEUR EZ     2,450.3      (606.2)      854.9
ETSY INC          ETSY* MM       2,450.3      (606.2)      854.9
ETSY INC          ETSY-RM RM     2,450.3      (606.2)      854.9
ETSY INC - BDR    E2TS34 BZ      2,450.3      (606.2)      854.9
ETSY INC - CEDEA  ETSY AR        2,450.3      (606.2)      854.9
FAIR ISAAC - BDR  F2IC34 BZ      1,442.0      (801.9)      153.3
FAIR ISAAC CORP   FRI GR         1,442.0      (801.9)      153.3
FAIR ISAAC CORP   FICO US        1,442.0      (801.9)      153.3
FAIR ISAAC CORP   FICOEUR EU     1,442.0      (801.9)      153.3
FAIR ISAAC CORP   FRI QT         1,442.0      (801.9)      153.3
FAIR ISAAC CORP   FICOEUR EZ     1,442.0      (801.9)      153.3
FAIR ISAAC CORP   FICO1* MM      1,442.0      (801.9)      153.3
FAIR ISAAC CORP   FRI GZ         1,442.0      (801.9)      153.3
FERRELLGAS PAR-B  FGPRB US       1,537.6      (305.7)      116.2
FERRELLGAS-LP     FGPR US        1,537.6      (305.7)      116.2
FORTINET INC      FTNT US        5,335.9      (622.8)      202.6
FORTINET INC      FO8 TH         5,335.9      (622.8)      202.6
FORTINET INC      FO8 GR         5,335.9      (622.8)      202.6
FORTINET INC      FTNTEUR EU     5,335.9      (622.8)      202.6
FORTINET INC      FO8 QT         5,335.9      (622.8)      202.6
FORTINET INC      FO8 SW         5,335.9      (622.8)      202.6
FORTINET INC      FTNT* MM       5,335.9      (622.8)      202.6
FORTINET INC      FTNTEUR EZ     5,335.9      (622.8)      202.6
FORTINET INC      FO8 GZ         5,335.9      (622.8)      202.6
FORTINET INC      FTNT-RM RM     5,335.9      (622.8)      202.6
FORTINET INC      FTNT_KZ KZ     5,335.9      (622.8)      202.6
FORTINET INC-BDR  F1TN34 BZ      5,335.9      (622.8)      202.6
GARTNER INC       GGRA GR        6,526.0       (64.9)   (1,105.6)
GARTNER INC       IT US          6,526.0       (64.9)   (1,105.6)
GARTNER INC       GGRA GZ        6,526.0       (64.9)   (1,105.6)
GARTNER INC       GGRA TH        6,526.0       (64.9)   (1,105.6)
GARTNER INC       IT1EUR EU      6,526.0       (64.9)   (1,105.6)
GARTNER INC       GGRA QT        6,526.0       (64.9)   (1,105.6)
GARTNER INC       IT1EUR EZ      6,526.0       (64.9)   (1,105.6)
GARTNER INC       IT-RM RM       6,526.0       (64.9)   (1,105.6)
GARTNER-BDR       G1AR34 BZ      6,526.0       (64.9)   (1,105.6)
GCM GROSVENOR-A   GCMG US          549.1       (47.0)      158.0
GODADDY INC -BDR  G2DD34 BZ      7,072.9      (276.0)     (705.7)
GODADDY INC-A     GDDY US        7,072.9      (276.0)     (705.7)
GODADDY INC-A     38D GR         7,072.9      (276.0)     (705.7)
GODADDY INC-A     38D QT         7,072.9      (276.0)     (705.7)
GODADDY INC-A     GDDY* MM       7,072.9      (276.0)     (705.7)
GODADDY INC-A     38D TH         7,072.9      (276.0)     (705.7)
GODADDY INC-A     38D GZ         7,072.9      (276.0)     (705.7)
GOGO INC          GOGO US          728.6      (128.3)      212.5
GOGO INC          G0G GR           728.6      (128.3)      212.5
GOGO INC          G0G QT           728.6      (128.3)      212.5
GOGO INC          GOGOEUR EU       728.6      (128.3)      212.5
GOGO INC          G0G TH           728.6      (128.3)      212.5
GOGO INC          GOGOEUR EZ       728.6      (128.3)      212.5
GOGO INC          G0G GZ           728.6      (128.3)      212.5
GOOSEHEAD INSU-A  GSHD US          324.0       (45.7)       33.1
GOOSEHEAD INSU-A  2OX GR           324.0       (45.7)       33.1
GOOSEHEAD INSU-A  GSHDEUR EU       324.0       (45.7)       33.1
GOOSEHEAD INSU-A  2OX TH           324.0       (45.7)       33.1
GOOSEHEAD INSU-A  2OX QT           324.0       (45.7)       33.1
H&R BLOCK - BDR   H1RB34 BZ      2,559.2      (265.0)      (65.8)
H&R BLOCK INC     HRB US         2,559.2      (265.0)      (65.8)
H&R BLOCK INC     HRB GR         2,559.2      (265.0)      (65.8)
H&R BLOCK INC     HRB TH         2,559.2      (265.0)      (65.8)
H&R BLOCK INC     HRB QT         2,559.2      (265.0)      (65.8)
H&R BLOCK INC     HRBEUR EU      2,559.2      (265.0)      (65.8)
H&R BLOCK INC     HRBEUR EZ      2,559.2      (265.0)      (65.8)
H&R BLOCK INC     HRB GZ         2,559.2      (265.0)      (65.8)
H&R BLOCK INC     HRB-RM RM      2,559.2      (265.0)      (65.8)
HCA HEALTHC-BDR   H1CA34 BZ     51,484.0      (778.0)    3,697.0
HCA HEALTHCARE I  2BH GR        51,484.0      (778.0)    3,697.0
HCA HEALTHCARE I  HCA US        51,484.0      (778.0)    3,697.0
HCA HEALTHCARE I  2BH TH        51,484.0      (778.0)    3,697.0
HCA HEALTHCARE I  2BH QT        51,484.0      (778.0)    3,697.0
HCA HEALTHCARE I  HCAEUR EU     51,484.0      (778.0)    3,697.0
HCA HEALTHCARE I  HCA* MM       51,484.0      (778.0)    3,697.0
HCA HEALTHCARE I  2BH TE        51,484.0      (778.0)    3,697.0
HCA HEALTHCARE I  HCAEUR EZ     51,484.0      (778.0)    3,697.0
HCA HEALTHCARE I  2BH GZ        51,484.0      (778.0)    3,697.0
HCA HEALTHCARE I  HCA-RM RM     51,484.0      (778.0)    3,697.0
HCM ACQUISITI-A   HCMA US          295.2       276.9         1.0
HCM ACQUISITION   HCMAU US         295.2       276.9         1.0
HERBALIFE NUTRIT  HOO GR         2,725.1    (1,361.9)      398.2
HERBALIFE NUTRIT  HLF US         2,725.1    (1,361.9)      398.2
HERBALIFE NUTRIT  HLFEUR EU      2,725.1    (1,361.9)      398.2
HERBALIFE NUTRIT  HOO QT         2,725.1    (1,361.9)      398.2
HERBALIFE NUTRIT  HOO GZ         2,725.1    (1,361.9)      398.2
HERBALIFE NUTRIT  HOO SW         2,725.1    (1,361.9)      398.2
HERBALIFE NUTRIT  HLFEUR EZ      2,725.1    (1,361.9)      398.2
HERBALIFE NUTRIT  HOO TH         2,725.1    (1,361.9)      398.2
HEWLETT-CEDEAR    HPQD AR       38,587.0    (2,918.0)   (6,352.0)
HEWLETT-CEDEAR    HPQC AR       38,587.0    (2,918.0)   (6,352.0)
HEWLETT-CEDEAR    HPQ AR        38,587.0    (2,918.0)   (6,352.0)
HILLEVAX INC      HLVX US          322.1       287.2       291.5
HILTON WORLD-BDR  H1LT34 BZ     15,508.0      (914.0)     (389.0)
HILTON WORLDWIDE  HLT US        15,508.0      (914.0)     (389.0)
HILTON WORLDWIDE  HI91 TH       15,508.0      (914.0)     (389.0)
HILTON WORLDWIDE  HI91 GR       15,508.0      (914.0)     (389.0)
HILTON WORLDWIDE  HI91 QT       15,508.0      (914.0)     (389.0)
HILTON WORLDWIDE  HLTEUR EU     15,508.0      (914.0)     (389.0)
HILTON WORLDWIDE  HLT* MM       15,508.0      (914.0)     (389.0)
HILTON WORLDWIDE  HI91 TE       15,508.0      (914.0)     (389.0)
HILTON WORLDWIDE  HLTEUR EZ     15,508.0      (914.0)     (389.0)
HILTON WORLDWIDE  HLTW AV       15,508.0      (914.0)     (389.0)
HILTON WORLDWIDE  HI91 GZ       15,508.0      (914.0)     (389.0)
HILTON WORLDWIDE  HLT-RM RM     15,508.0      (914.0)     (389.0)
HORIZON ACQUIS-A  HZON US          528.3       (20.7)       (4.5)
HORIZON ACQUISIT  HZON/U US        528.3       (20.7)       (4.5)
HP COMPANY-BDR    HPQB34 BZ     38,587.0    (2,918.0)   (6,352.0)
HP INC            HPQ* MM       38,587.0    (2,918.0)   (6,352.0)
HP INC            HPQ US        38,587.0    (2,918.0)   (6,352.0)
HP INC            7HP TH        38,587.0    (2,918.0)   (6,352.0)
HP INC            7HP GR        38,587.0    (2,918.0)   (6,352.0)
HP INC            HPQ TE        38,587.0    (2,918.0)   (6,352.0)
HP INC            HPQ CI        38,587.0    (2,918.0)   (6,352.0)
HP INC            HPQ SW        38,587.0    (2,918.0)   (6,352.0)
HP INC            7HP QT        38,587.0    (2,918.0)   (6,352.0)
HP INC            HPQUSD SW     38,587.0    (2,918.0)   (6,352.0)
HP INC            HPQEUR EU     38,587.0    (2,918.0)   (6,352.0)
HP INC            7HP GZ        38,587.0    (2,918.0)   (6,352.0)
HP INC            HPQ AV        38,587.0    (2,918.0)   (6,352.0)
HP INC            HPQEUR EZ     38,587.0    (2,918.0)   (6,352.0)
HP INC            HPQ-RM RM     38,587.0    (2,918.0)   (6,352.0)
HP INC            HPQCL CI      38,587.0    (2,918.0)   (6,352.0)
IMMUNITYBIO INC   IBRX US          352.9      (429.1)       72.3
IMMUNITYBIO INC   26CA GR          352.9      (429.1)       72.3
IMMUNITYBIO INC   26CA TH          352.9      (429.1)       72.3
IMMUNITYBIO INC   NK1EUR EU        352.9      (429.1)       72.3
IMMUNITYBIO INC   26CA GZ          352.9      (429.1)       72.3
IMMUNITYBIO INC   NK1EUR EZ        352.9      (429.1)       72.3
IMMUNITYBIO INC   26CA QT          352.9      (429.1)       72.3
INHIBRX INC       INBX US          164.9       (35.1)      128.3
INHIBRX INC       1RK GR           164.9       (35.1)      128.3
INHIBRX INC       1RK TH           164.9       (35.1)      128.3
INHIBRX INC       INBXEUR EU       164.9       (35.1)      128.3
INHIBRX INC       1RK QT           164.9       (35.1)      128.3
INHIBRX INC       INBXEUR EZ       164.9       (35.1)      128.3
INSEEGO CORP      INSG-RM RM       184.4       (55.8)       29.0
INSMED INC        INSM US          994.8       (30.0)      494.5
INSMED INC        IM8N GR          994.8       (30.0)      494.5
INSMED INC        IM8N TH          994.8       (30.0)      494.5
INSMED INC        INSMEUR EU       994.8       (30.0)      494.5
INSMED INC        INSM* MM         994.8       (30.0)      494.5
INSPIRED ENTERTA  INSE US          286.6       (50.6)       50.8
INSPIRED ENTERTA  4U8 GR           286.6       (50.6)       50.8
INSPIRED ENTERTA  INSEEUR EU       286.6       (50.6)       50.8
J. JILL INC       JILL US          489.4        (2.0)       35.9
J. JILL INC       1MJ1 GR          489.4        (2.0)       35.9
J. JILL INC       JILLEUR EU       489.4        (2.0)       35.9
J. JILL INC       1MJ1 GZ          489.4        (2.0)       35.9
JACK IN THE BOX   JBX GR         2,922.5      (736.2)     (238.7)
JACK IN THE BOX   JACK US        2,922.5      (736.2)     (238.7)
JACK IN THE BOX   JACK1EUR EU    2,922.5      (736.2)     (238.7)
JACK IN THE BOX   JBX GZ         2,922.5      (736.2)     (238.7)
JACK IN THE BOX   JBX QT         2,922.5      (736.2)     (238.7)
JACK IN THE BOX   JACK1EUR EZ    2,922.5      (736.2)     (238.7)
KARYOPHARM THERA  KPTI US          231.2      (140.3)      160.9
KARYOPHARM THERA  25K QT           231.2      (140.3)      160.9
KLX ENERGY SERVI  KLXE US          415.4       (69.3)       54.7
KLX ENERGY SERVI  KX4A GR          415.4       (69.3)       54.7
KLX ENERGY SERVI  KLXEEUR EU       415.4       (69.3)       54.7
KLX ENERGY SERVI  KX4A TH          415.4       (69.3)       54.7
KLX ENERGY SERVI  KX4A GZ          415.4       (69.3)       54.7
L BRANDS INC-BDR  B1BW34 BZ      5,133.0    (2,608.0)      496.0
LATAMGROWTH SPAC  LATGU US         134.9       127.1         1.2
LATAMGROWTH SPAC  LATG US          134.9       127.1         1.2
LENNOX INTL INC   LXI GR         2,625.8      (305.2)      662.4
LENNOX INTL INC   LII US         2,625.8      (305.2)      662.4
LENNOX INTL INC   LII1EUR EU     2,625.8      (305.2)      662.4
LENNOX INTL INC   LXI TH         2,625.8      (305.2)      662.4
LENNOX INTL INC   LII* MM        2,625.8      (305.2)      662.4
LESLIE'S INC      LESL US        1,109.6      (198.0)      194.4
LESLIE'S INC      LE3 GR         1,109.6      (198.0)      194.4
LESLIE'S INC      LESLEUR EU     1,109.6      (198.0)      194.4
LESLIE'S INC      LE3 TH         1,109.6      (198.0)      194.4
LESLIE'S INC      LE3 QT         1,109.6      (198.0)      194.4
LINDBLAD EXPEDIT  LIND US          811.5       (55.1)     (126.4)
LINDBLAD EXPEDIT  LI4 GR           811.5       (55.1)     (126.4)
LINDBLAD EXPEDIT  LINDEUR EU       811.5       (55.1)     (126.4)
LINDBLAD EXPEDIT  LI4 TH           811.5       (55.1)     (126.4)
LINDBLAD EXPEDIT  LI4 QT           811.5       (55.1)     (126.4)
LINDBLAD EXPEDIT  LI4 GZ           811.5       (55.1)     (126.4)
LOOP MEDIA INC    LPTV US           18.1        (2.4)       (1.6)
LOWE'S COS INC    LWE GR        46,973.0   (12,868.0)    4,115.0
LOWE'S COS INC    LOW US        46,973.0   (12,868.0)    4,115.0
LOWE'S COS INC    LWE TH        46,973.0   (12,868.0)    4,115.0
LOWE'S COS INC    LOW SW        46,973.0   (12,868.0)    4,115.0
LOWE'S COS INC    LWE QT        46,973.0   (12,868.0)    4,115.0
LOWE'S COS INC    LOWEUR EU     46,973.0   (12,868.0)    4,115.0
LOWE'S COS INC    LWE GZ        46,973.0   (12,868.0)    4,115.0
LOWE'S COS INC    LOW* MM       46,973.0   (12,868.0)    4,115.0
LOWE'S COS INC    LWE TE        46,973.0   (12,868.0)    4,115.0
LOWE'S COS INC    LOWE AV       46,973.0   (12,868.0)    4,115.0
LOWE'S COS INC    LOWEUR EZ     46,973.0   (12,868.0)    4,115.0
LOWE'S COS INC    LOW-RM RM     46,973.0   (12,868.0)    4,115.0
LOWE'S COS-BDR    LOWC34 BZ     46,973.0   (12,868.0)    4,115.0
MADISON SQUARE G  MSGS US        1,345.9      (171.9)     (302.1)
MADISON SQUARE G  MS8 GR         1,345.9      (171.9)     (302.1)
MADISON SQUARE G  MSG1EUR EU     1,345.9      (171.9)     (302.1)
MADISON SQUARE G  MS8 TH         1,345.9      (171.9)     (302.1)
MADISON SQUARE G  MS8 QT         1,345.9      (171.9)     (302.1)
MADISON SQUARE G  MS8 GZ         1,345.9      (171.9)     (302.1)
MANNKIND CORP     NNFN GR          293.8      (237.7)      158.8
MANNKIND CORP     MNKD US          293.8      (237.7)      158.8
MANNKIND CORP     NNFN TH          293.8      (237.7)      158.8
MANNKIND CORP     NNFN QT          293.8      (237.7)      158.8
MANNKIND CORP     MNKDEUR EU       293.8      (237.7)      158.8
MANNKIND CORP     MNKDEUR EZ       293.8      (237.7)      158.8
MANNKIND CORP     NNFN GZ          293.8      (237.7)      158.8
MARKETWISE INC    MKTW* MM         435.2      (328.0)     (119.1)
MASCO CORP        MAS US         5,417.0      (416.0)    1,040.0
MASCO CORP        MSQ GR         5,417.0      (416.0)    1,040.0
MASCO CORP        MSQ TH         5,417.0      (416.0)    1,040.0
MASCO CORP        MAS* MM        5,417.0      (416.0)    1,040.0
MASCO CORP        MSQ QT         5,417.0      (416.0)    1,040.0
MASCO CORP        MAS1EUR EU     5,417.0      (416.0)    1,040.0
MASCO CORP        MSQ GZ         5,417.0      (416.0)    1,040.0
MASCO CORP        MAS1EUR EZ     5,417.0      (416.0)    1,040.0
MASCO CORP        MAS-RM RM      5,417.0      (416.0)    1,040.0
MASCO CORP-BDR    M1AS34 BZ      5,417.0      (416.0)    1,040.0
MASON INDUS-CL A  MIT US           503.2       (18.3)       (0.2)
MASON INDUSTRIAL  MIT/U US         503.2       (18.3)       (0.2)
MATCH GROUP -BDR  M1TC34 BZ      3,914.5      (698.5)      103.8
MATCH GROUP INC   0JZ7 LI        3,914.5      (698.5)      103.8
MATCH GROUP INC   MTCH US        3,914.5      (698.5)      103.8
MATCH GROUP INC   MTCH1* MM      3,914.5      (698.5)      103.8
MATCH GROUP INC   4MGN TH        3,914.5      (698.5)      103.8
MATCH GROUP INC   4MGN GR        3,914.5      (698.5)      103.8
MATCH GROUP INC   4MGN QT        3,914.5      (698.5)      103.8
MATCH GROUP INC   4MGN SW        3,914.5      (698.5)      103.8
MATCH GROUP INC   MTC2 AV        3,914.5      (698.5)      103.8
MATCH GROUP INC   4MGN GZ        3,914.5      (698.5)      103.8
MATCH GROUP INC   MTCH-RM RM     3,914.5      (698.5)      103.8
MBIA INC          MBI US         4,015.0      (849.0)        -
MBIA INC          MBJ GR         4,015.0      (849.0)        -
MBIA INC          MBJ QT         4,015.0      (849.0)        -
MBIA INC          MBI1EUR EU     4,015.0      (849.0)        -
MBIA INC          MBJ GZ         4,015.0      (849.0)        -
MCDONALD'S - CDR  MCDS CN       48,501.6    (6,566.2)    2,254.7
MCDONALD'S - CDR  MDO0 GR       48,501.6    (6,566.2)    2,254.7
MCDONALDS - BDR   MCDC34 BZ     48,501.6    (6,566.2)    2,254.7
MCDONALDS CORP    MDO TH        48,501.6    (6,566.2)    2,254.7
MCDONALDS CORP    MCD TE        48,501.6    (6,566.2)    2,254.7
MCDONALDS CORP    MDO GR        48,501.6    (6,566.2)    2,254.7
MCDONALDS CORP    MCD* MM       48,501.6    (6,566.2)    2,254.7
MCDONALDS CORP    MCD US        48,501.6    (6,566.2)    2,254.7
MCDONALDS CORP    MCD SW        48,501.6    (6,566.2)    2,254.7
MCDONALDS CORP    MCD CI        48,501.6    (6,566.2)    2,254.7
MCDONALDS CORP    MDO QT        48,501.6    (6,566.2)    2,254.7
MCDONALDS CORP    MCDUSD EU     48,501.6    (6,566.2)    2,254.7
MCDONALDS CORP    MCDUSD SW     48,501.6    (6,566.2)    2,254.7
MCDONALDS CORP    MCDEUR EU     48,501.6    (6,566.2)    2,254.7
MCDONALDS CORP    MDO GZ        48,501.6    (6,566.2)    2,254.7
MCDONALDS CORP    MCD AV        48,501.6    (6,566.2)    2,254.7
MCDONALDS CORP    MCDUSD EZ     48,501.6    (6,566.2)    2,254.7
MCDONALDS CORP    MCDEUR EZ     48,501.6    (6,566.2)    2,254.7
MCDONALDS CORP    0R16 LN       48,501.6    (6,566.2)    2,254.7
MCDONALDS CORP    MCD-RM RM     48,501.6    (6,566.2)    2,254.7
MCDONALDS CORP    MCDCL CI      48,501.6    (6,566.2)    2,254.7
MCDONALDS-CEDEAR  MCDD AR       48,501.6    (6,566.2)    2,254.7
MCDONALDS-CEDEAR  MCDC AR       48,501.6    (6,566.2)    2,254.7
MCDONALDS-CEDEAR  MCD AR        48,501.6    (6,566.2)    2,254.7
MCKESSON CORP     MCK* MM       63,081.0    (1,249.0)   (1,909.0)
MCKESSON CORP     MCK GR        63,081.0    (1,249.0)   (1,909.0)
MCKESSON CORP     MCK US        63,081.0    (1,249.0)   (1,909.0)
MCKESSON CORP     MCK TH        63,081.0    (1,249.0)   (1,909.0)
MCKESSON CORP     MCK1EUR EU    63,081.0    (1,249.0)   (1,909.0)
MCKESSON CORP     MCK QT        63,081.0    (1,249.0)   (1,909.0)
MCKESSON CORP     MCK GZ        63,081.0    (1,249.0)   (1,909.0)
MCKESSON CORP     MCK1EUR EZ    63,081.0    (1,249.0)   (1,909.0)
MCKESSON CORP     MCK-RM RM     63,081.0    (1,249.0)   (1,909.0)
MCKESSON-BDR      M1CK34 BZ     63,081.0    (1,249.0)   (1,909.0)
MEDIAALPHA INC-A  MAX US           265.2       (68.4)        6.0
METTLER-TO - BDR  M1TD34 BZ      3,294.5       (82.8)      151.0
METTLER-TOLEDO    MTD US         3,294.5       (82.8)      151.0
METTLER-TOLEDO    MTO GR         3,294.5       (82.8)      151.0
METTLER-TOLEDO    MTO QT         3,294.5       (82.8)      151.0
METTLER-TOLEDO    MTO GZ         3,294.5       (82.8)      151.0
METTLER-TOLEDO    MTO TH         3,294.5       (82.8)      151.0
METTLER-TOLEDO    MTDEUR EU      3,294.5       (82.8)      151.0
METTLER-TOLEDO    MTD* MM        3,294.5       (82.8)      151.0
METTLER-TOLEDO    MTDEUR EZ      3,294.5       (82.8)      151.0
METTLER-TOLEDO    MTD AV         3,294.5       (82.8)      151.0
METTLER-TOLEDO    MTD-RM RM      3,294.5       (82.8)      151.0
MICROSTRATEG-BDR  M2ST34 BZ      2,545.3      (200.3)      (58.2)
MICROSTRATEGY     MSTR US        2,545.3      (200.3)      (58.2)
MICROSTRATEGY     MIGA GR        2,545.3      (200.3)      (58.2)
MICROSTRATEGY     MSTREUR EU     2,545.3      (200.3)      (58.2)
MICROSTRATEGY     MIGA SW        2,545.3      (200.3)      (58.2)
MICROSTRATEGY     MIGA TH        2,545.3      (200.3)      (58.2)
MICROSTRATEGY     MIGA QT        2,545.3      (200.3)      (58.2)
MICROSTRATEGY     MSTREUR EZ     2,545.3      (200.3)      (58.2)
MICROSTRATEGY     MSTR* MM       2,545.3      (200.3)      (58.2)
MICROSTRATEGY     MIGA GZ        2,545.3      (200.3)      (58.2)
MICROSTRATEGY     MSTR-RM RM     2,545.3      (200.3)      (58.2)
MICROSTRATEGY     MSTR AR        2,545.3      (200.3)      (58.2)
MONEYGRAM INTERN  MGI US         4,389.1      (186.4)      (11.3)
MONEYGRAM INTERN  9M1N GR        4,389.1      (186.4)      (11.3)
MONEYGRAM INTERN  9M1N QT        4,389.1      (186.4)      (11.3)
MONEYGRAM INTERN  9M1N TH        4,389.1      (186.4)      (11.3)
MONEYGRAM INTERN  MGIEUR EU      4,389.1      (186.4)      (11.3)
MOTOROLA SOL-BDR  M1SI34 BZ     11,625.0      (394.0)      939.0
MOTOROLA SOL-CED  MSI AR        11,625.0      (394.0)      939.0
MOTOROLA SOLUTIO  MTLA GR       11,625.0      (394.0)      939.0
MOTOROLA SOLUTIO  MSI* MM       11,625.0      (394.0)      939.0
MOTOROLA SOLUTIO  MTLA TH       11,625.0      (394.0)      939.0
MOTOROLA SOLUTIO  MSI US        11,625.0      (394.0)      939.0
MOTOROLA SOLUTIO  MOT TE        11,625.0      (394.0)      939.0
MOTOROLA SOLUTIO  MTLA QT       11,625.0      (394.0)      939.0
MOTOROLA SOLUTIO  MSI1EUR EU    11,625.0      (394.0)      939.0
MOTOROLA SOLUTIO  MTLA GZ       11,625.0      (394.0)      939.0
MOTOROLA SOLUTIO  MSI1EUR EZ    11,625.0      (394.0)      939.0
MOTOROLA SOLUTIO  MOSI AV       11,625.0      (394.0)      939.0
MOTOROLA SOLUTIO  MSI-RM RM     11,625.0      (394.0)      939.0
MSCI INC          3HM GR         4,777.5    (1,077.4)      459.7
MSCI INC          MSCI US        4,777.5    (1,077.4)      459.7
MSCI INC          3HM QT         4,777.5    (1,077.4)      459.7
MSCI INC          3HM SW         4,777.5    (1,077.4)      459.7
MSCI INC          MSCI* MM       4,777.5    (1,077.4)      459.7
MSCI INC          MSCIEUR EZ     4,777.5    (1,077.4)      459.7
MSCI INC          3HM GZ         4,777.5    (1,077.4)      459.7
MSCI INC          3HM TH         4,777.5    (1,077.4)      459.7
MSCI INC          MSCI AV        4,777.5    (1,077.4)      459.7
MSCI INC          MSCI-RM RM     4,777.5    (1,077.4)      459.7
MSCI INC-BDR      M1SC34 BZ      4,777.5    (1,077.4)      459.7
NATHANS FAMOUS    NATH US           84.0       (47.5)       56.6
NATHANS FAMOUS    NFA GR            84.0       (47.5)       56.6
NATHANS FAMOUS    NATHEUR EU        84.0       (47.5)       56.6
NEW ENG RLTY-LP   NEN US           389.9       (59.4)        -
NINE ENERGY SERV  NINE US          407.5       (32.1)       86.0
NINE ENERGY SERV  NEJ GR           407.5       (32.1)       86.0
NINE ENERGY SERV  NINE1EUR EU      407.5       (32.1)       86.0
NINE ENERGY SERV  NINE1EUR EZ      407.5       (32.1)       86.0
NINE ENERGY SERV  NEJ GZ           407.5       (32.1)       86.0
NINE ENERGY SERV  NEJ TH           407.5       (32.1)       86.0
NINE ENERGY SERV  NEJ QT           407.5       (32.1)       86.0
NOVAVAX INC       NVV1 GR        2,267.4      (566.0)       92.0
NOVAVAX INC       NVAX US        2,267.4      (566.0)       92.0
NOVAVAX INC       NVV1 TH        2,267.4      (566.0)       92.0
NOVAVAX INC       NVV1 QT        2,267.4      (566.0)       92.0
NOVAVAX INC       NVAXEUR EU     2,267.4      (566.0)       92.0
NOVAVAX INC       NVV1 GZ        2,267.4      (566.0)       92.0
NOVAVAX INC       NVV1 SW        2,267.4      (566.0)       92.0
NOVAVAX INC       NVAX* MM       2,267.4      (566.0)       92.0
NOVAVAX INC       0A3S LI        2,267.4      (566.0)       92.0
NOVAVAX INC       NVV1 BU        2,267.4      (566.0)       92.0
NUTANIX INC - A   NTNX US        2,357.4      (791.0)      524.3
NUTANIX INC - A   0NU GR         2,357.4      (791.0)      524.3
NUTANIX INC - A   NTNXEUR EU     2,357.4      (791.0)      524.3
NUTANIX INC - A   0NU TH         2,357.4      (791.0)      524.3
NUTANIX INC - A   0NU QT         2,357.4      (791.0)      524.3
NUTANIX INC - A   0NU GZ         2,357.4      (791.0)      524.3
NUTANIX INC - A   NTNXEUR EZ     2,357.4      (791.0)      524.3
NUTANIX INC - A   NTNX-RM RM     2,357.4      (791.0)      524.3
NUTANIX INC-BDR   N2TN34 BZ      2,357.4      (791.0)      524.3
O'REILLY AUT-BDR  ORLY34 BZ     12,238.0    (1,205.5)   (2,080.7)
O'REILLY AUTOMOT  OM6 GR        12,238.0    (1,205.5)   (2,080.7)
O'REILLY AUTOMOT  ORLY US       12,238.0    (1,205.5)   (2,080.7)
O'REILLY AUTOMOT  OM6 TH        12,238.0    (1,205.5)   (2,080.7)
O'REILLY AUTOMOT  ORLY SW       12,238.0    (1,205.5)   (2,080.7)
O'REILLY AUTOMOT  OM6 QT        12,238.0    (1,205.5)   (2,080.7)
O'REILLY AUTOMOT  ORLY* MM      12,238.0    (1,205.5)   (2,080.7)
O'REILLY AUTOMOT  ORLYEUR EU    12,238.0    (1,205.5)   (2,080.7)
O'REILLY AUTOMOT  OM6 GZ        12,238.0    (1,205.5)   (2,080.7)
O'REILLY AUTOMOT  ORLY AV       12,238.0    (1,205.5)   (2,080.7)
O'REILLY AUTOMOT  ORLYEUR EZ    12,238.0    (1,205.5)   (2,080.7)
O'REILLY AUTOMOT  ORLY-RM RM    12,238.0    (1,205.5)   (2,080.7)
OAK STREET HEALT  OSH US         2,100.5      (155.6)      509.6
OAK STREET HEALT  HE6 GZ         2,100.5      (155.6)      509.6
OAK STREET HEALT  HE6 GR         2,100.5      (155.6)      509.6
OAK STREET HEALT  OSH3EUR EU     2,100.5      (155.6)      509.6
OAK STREET HEALT  HE6 TH         2,100.5      (155.6)      509.6
OAK STREET HEALT  HE6 QT         2,100.5      (155.6)      509.6
OAK STREET HEALT  OSH* MM        2,100.5      (155.6)      509.6
ORACLE BDR        ORCL34 BZ    128,469.0    (3,776.0)   (9,545.0)
ORACLE CO-CEDEAR  ORCLC AR     128,469.0    (3,776.0)   (9,545.0)
ORACLE CO-CEDEAR  ORCL AR      128,469.0    (3,776.0)   (9,545.0)
ORACLE CO-CEDEAR  ORCLD AR     128,469.0    (3,776.0)   (9,545.0)
ORACLE CORP       ORCL US      128,469.0    (3,776.0)   (9,545.0)
ORACLE CORP       ORC GR       128,469.0    (3,776.0)   (9,545.0)
ORACLE CORP       ORCL* MM     128,469.0    (3,776.0)   (9,545.0)
ORACLE CORP       ORCL TE      128,469.0    (3,776.0)   (9,545.0)
ORACLE CORP       ORC TH       128,469.0    (3,776.0)   (9,545.0)
ORACLE CORP       ORCL CI      128,469.0    (3,776.0)   (9,545.0)
ORACLE CORP       ORCL SW      128,469.0    (3,776.0)   (9,545.0)
ORACLE CORP       ORCLEUR EU   128,469.0    (3,776.0)   (9,545.0)
ORACLE CORP       ORC QT       128,469.0    (3,776.0)   (9,545.0)
ORACLE CORP       ORCLUSD EU   128,469.0    (3,776.0)   (9,545.0)
ORACLE CORP       ORCLUSD SW   128,469.0    (3,776.0)   (9,545.0)
ORACLE CORP       ORC GZ       128,469.0    (3,776.0)   (9,545.0)
ORACLE CORP       0R1Z LN      128,469.0    (3,776.0)   (9,545.0)
ORACLE CORP       ORCL AV      128,469.0    (3,776.0)   (9,545.0)
ORACLE CORP       ORCLEUR EZ   128,469.0    (3,776.0)   (9,545.0)
ORACLE CORP       ORCLUSD EZ   128,469.0    (3,776.0)   (9,545.0)
ORACLE CORP       ORCLCL CI    128,469.0    (3,776.0)   (9,545.0)
ORACLE CORP       ORCL-RM RM   128,469.0    (3,776.0)   (9,545.0)
ORGANON & CO      OGN US        10,437.0    (1,066.0)    1,264.0
ORGANON & CO      7XP TH        10,437.0    (1,066.0)    1,264.0
ORGANON & CO      OGN-WEUR EU   10,437.0    (1,066.0)    1,264.0
ORGANON & CO      7XP GR        10,437.0    (1,066.0)    1,264.0
ORGANON & CO      OGN* MM       10,437.0    (1,066.0)    1,264.0
ORGANON & CO      7XP GZ        10,437.0    (1,066.0)    1,264.0
ORGANON & CO      7XP QT        10,437.0    (1,066.0)    1,264.0
ORGANON & CO      OGN-RM RM     10,437.0    (1,066.0)    1,264.0
OTIS WORLDWI      OTIS US        9,342.0    (4,733.0)     (163.0)
OTIS WORLDWI      4PG GR         9,342.0    (4,733.0)     (163.0)
OTIS WORLDWI      4PG GZ         9,342.0    (4,733.0)     (163.0)
OTIS WORLDWI      OTISEUR EZ     9,342.0    (4,733.0)     (163.0)
OTIS WORLDWI      OTISEUR EU     9,342.0    (4,733.0)     (163.0)
OTIS WORLDWI      OTIS* MM       9,342.0    (4,733.0)     (163.0)
OTIS WORLDWI      4PG TH         9,342.0    (4,733.0)     (163.0)
OTIS WORLDWI      4PG QT         9,342.0    (4,733.0)     (163.0)
OTIS WORLDWI      OTIS AV        9,342.0    (4,733.0)     (163.0)
OTIS WORLDWI      OTIS-RM RM     9,342.0    (4,733.0)     (163.0)
OTIS WORLDWI-BDR  O1TI34 BZ      9,342.0    (4,733.0)     (163.0)
OYSTER POINT PHA  OYST US          109.2       (22.2)       68.5
PAPA JOHN'S INTL  PZZA US          829.7      (257.4)      (24.2)
PAPA JOHN'S INTL  PP1 GR           829.7      (257.4)      (24.2)
PAPA JOHN'S INTL  PZZAEUR EU       829.7      (257.4)      (24.2)
PAPA JOHN'S INTL  PP1 GZ           829.7      (257.4)      (24.2)
PAPA JOHN'S INTL  PP1 TH           829.7      (257.4)      (24.2)
PAPA JOHN'S INTL  PP1 QT           829.7      (257.4)      (24.2)
PAPAYA GROWTH -A  PPYA US          296.2       280.8         0.9
PAPAYA GROWTH OP  PPYAU US         296.2       280.8         0.9
PAPAYA GROWTH OP  CC40 GR          296.2       280.8         0.9
PAPAYA GROWTH OP  PPYAUEUR EU      296.2       280.8         0.9
PET VALU HOLDING  PET CN           697.3       (25.3)       68.9
PETRO USA INC     PBAJ US            -          (0.1)       (0.1)
PHATHOM PHARMACE  PHAT US          201.9       (26.4)      174.9
PHILIP MORRI-BDR  PHMO34 BZ     40,717.0    (7,403.0)   (1,737.0)
PHILIP MORRIS IN  PM1EUR EU     40,717.0    (7,403.0)   (1,737.0)
PHILIP MORRIS IN  PMI SW        40,717.0    (7,403.0)   (1,737.0)
PHILIP MORRIS IN  PM1 TE        40,717.0    (7,403.0)   (1,737.0)
PHILIP MORRIS IN  4I1 TH        40,717.0    (7,403.0)   (1,737.0)
PHILIP MORRIS IN  PM1CHF EU     40,717.0    (7,403.0)   (1,737.0)
PHILIP MORRIS IN  4I1 GR        40,717.0    (7,403.0)   (1,737.0)
PHILIP MORRIS IN  PM US         40,717.0    (7,403.0)   (1,737.0)
PHILIP MORRIS IN  PMIZ IX       40,717.0    (7,403.0)   (1,737.0)
PHILIP MORRIS IN  PMIZ EB       40,717.0    (7,403.0)   (1,737.0)
PHILIP MORRIS IN  4I1 QT        40,717.0    (7,403.0)   (1,737.0)
PHILIP MORRIS IN  4I1 GZ        40,717.0    (7,403.0)   (1,737.0)
PHILIP MORRIS IN  0M8V LN       40,717.0    (7,403.0)   (1,737.0)
PHILIP MORRIS IN  PMOR AV       40,717.0    (7,403.0)   (1,737.0)
PHILIP MORRIS IN  PM* MM        40,717.0    (7,403.0)   (1,737.0)
PHILIP MORRIS IN  PM1CHF EZ     40,717.0    (7,403.0)   (1,737.0)
PHILIP MORRIS IN  PM1EUR EZ     40,717.0    (7,403.0)   (1,737.0)
PHILIP MORRIS IN  PM-RM RM      40,717.0    (7,403.0)   (1,737.0)
PITNEY BOW-CED    PBI AR         4,593.1        (8.3)      111.3
PITNEY BOWES INC  PBW GR         4,593.1        (8.3)      111.3
PITNEY BOWES INC  PBI US         4,593.1        (8.3)      111.3
PITNEY BOWES INC  PBW TH         4,593.1        (8.3)      111.3
PITNEY BOWES INC  PBIEUR EU      4,593.1        (8.3)      111.3
PITNEY BOWES INC  PBW QT         4,593.1        (8.3)      111.3
PITNEY BOWES INC  PBIEUR EZ      4,593.1        (8.3)      111.3
PITNEY BOWES INC  PBW GZ         4,593.1        (8.3)      111.3
PITNEY BOWES INC  PBI-RM RM      4,593.1        (8.3)      111.3
PLANET FITNESS I  P2LN34 BZ      2,846.3      (248.1)      282.3
PLANET FITNESS-A  PLNT US        2,846.3      (248.1)      282.3
PLANET FITNESS-A  3PL TH         2,846.3      (248.1)      282.3
PLANET FITNESS-A  3PL GR         2,846.3      (248.1)      282.3
PLANET FITNESS-A  3PL QT         2,846.3      (248.1)      282.3
PLANET FITNESS-A  PLNT1EUR EU    2,846.3      (248.1)      282.3
PLANET FITNESS-A  PLNT1EUR EZ    2,846.3      (248.1)      282.3
PLANET FITNESS-A  3PL GZ         2,846.3      (248.1)      282.3
PROS HOLDINGS IN  PH2 GR           460.9       (27.7)      109.1
PROS HOLDINGS IN  PRO US           460.9       (27.7)      109.1
PROS HOLDINGS IN  PRO1EUR EU       460.9       (27.7)      109.1
PTC THERAPEUTICS  PTCT US        1,576.4      (226.9)       97.2
PTC THERAPEUTICS  BH3 GR         1,576.4      (226.9)       97.2
PTC THERAPEUTICS  P91 TH         1,576.4      (226.9)       97.2
PTC THERAPEUTICS  P91 QT         1,576.4      (226.9)       97.2
RAPID7 INC        RPD US         1,295.5      (142.3)      (47.9)
RAPID7 INC        R7D GR         1,295.5      (142.3)      (47.9)
RAPID7 INC        RPDEUR EU      1,295.5      (142.3)      (47.9)
RAPID7 INC        R7D TH         1,295.5      (142.3)      (47.9)
RAPID7 INC        RPD* MM        1,295.5      (142.3)      (47.9)
RAPID7 INC        R7D GZ         1,295.5      (142.3)      (47.9)
RAPID7 INC        R7D QT         1,295.5      (142.3)      (47.9)
RAPID7 INC-BDR    R2PD34 BZ      1,295.5      (142.3)      (47.9)
REDWOODS ACQUISI  RWODU US         117.2       112.6         0.3
REVLON INC-A      REV* MM        2,520.6    (2,497.1)       (6.0)
RIMINI STREET IN  RMNI US          333.3       (75.4)      (61.6)
RIMINI STREET IN  0QH GR           333.3       (75.4)      (61.6)
RIMINI STREET IN  RMNIEUR EU       333.3       (75.4)      (61.6)
RIMINI STREET IN  0QH QT           333.3       (75.4)      (61.6)
RINGCENTRAL IN-A  RNG US         2,315.7       (45.4)      135.4
RINGCENTRAL IN-A  3RCA GR        2,315.7       (45.4)      135.4
RINGCENTRAL IN-A  RNGEUR EU      2,315.7       (45.4)      135.4
RINGCENTRAL IN-A  3RCA TH        2,315.7       (45.4)      135.4
RINGCENTRAL IN-A  3RCA QT        2,315.7       (45.4)      135.4
RINGCENTRAL IN-A  RNGEUR EZ      2,315.7       (45.4)      135.4
RINGCENTRAL IN-A  RNG* MM        2,315.7       (45.4)      135.4
RINGCENTRAL IN-A  3RCA GZ        2,315.7       (45.4)      135.4
RINGCENTRAL-BDR   R2NG34 BZ      2,315.7       (45.4)      135.4
RITE AID CORP     RAD US         8,367.1      (336.4)      922.1
RITE AID CORP     RTA1 GR        8,367.1      (336.4)      922.1
RITE AID CORP     RTA1 TH        8,367.1      (336.4)      922.1
RITE AID CORP     RTA1 QT        8,367.1      (336.4)      922.1
RITE AID CORP     RADEUR EU      8,367.1      (336.4)      922.1
RITE AID CORP     RADEUR EZ      8,367.1      (336.4)      922.1
RITE AID CORP     RTA1 GZ        8,367.1      (336.4)      922.1
SABRE CORP        SABR US        5,019.6      (732.0)      655.0
SABRE CORP        19S GR         5,019.6      (732.0)      655.0
SABRE CORP        19S TH         5,019.6      (732.0)      655.0
SABRE CORP        19S QT         5,019.6      (732.0)      655.0
SABRE CORP        SABREUR EU     5,019.6      (732.0)      655.0
SABRE CORP        SABREUR EZ     5,019.6      (732.0)      655.0
SABRE CORP        19S GZ         5,019.6      (732.0)      655.0
SBA COMM CORP     4SB GR         9,942.4    (5,324.2)     (801.9)
SBA COMM CORP     SBAC US        9,942.4    (5,324.2)     (801.9)
SBA COMM CORP     4SB TH         9,942.4    (5,324.2)     (801.9)
SBA COMM CORP     4SB QT         9,942.4    (5,324.2)     (801.9)
SBA COMM CORP     SBACEUR EU     9,942.4    (5,324.2)     (801.9)
SBA COMM CORP     4SB GZ         9,942.4    (5,324.2)     (801.9)
SBA COMM CORP     SBAC* MM       9,942.4    (5,324.2)     (801.9)
SBA COMM CORP     SBACEUR EZ     9,942.4    (5,324.2)     (801.9)
SBA COMMUN - BDR  S1BA34 BZ      9,942.4    (5,324.2)     (801.9)
SEAGATE TECHNOLO  S1TX34 BZ      8,611.0      (351.0)      602.0
SEAGATE TECHNOLO  STXN MM        8,611.0      (351.0)      602.0
SEAGATE TECHNOLO  STX US         8,611.0      (351.0)      602.0
SEAGATE TECHNOLO  847 GR         8,611.0      (351.0)      602.0
SEAGATE TECHNOLO  847 GZ         8,611.0      (351.0)      602.0
SEAGATE TECHNOLO  STX4EUR EU     8,611.0      (351.0)      602.0
SEAGATE TECHNOLO  847 TH         8,611.0      (351.0)      602.0
SEAGATE TECHNOLO  STXH AV        8,611.0      (351.0)      602.0
SEAGATE TECHNOLO  847 QT         8,611.0      (351.0)      602.0
SEAGATE TECHNOLO  STH TE         8,611.0      (351.0)      602.0
SEAWORLD ENTERTA  SEAS US        2,355.5      (420.3)     (153.8)
SEAWORLD ENTERTA  W2L GR         2,355.5      (420.3)     (153.8)
SEAWORLD ENTERTA  W2L TH         2,355.5      (420.3)     (153.8)
SEAWORLD ENTERTA  SEASEUR EU     2,355.5      (420.3)     (153.8)
SEAWORLD ENTERTA  W2L QT         2,355.5      (420.3)     (153.8)
SEAWORLD ENTERTA  W2L GZ         2,355.5      (420.3)     (153.8)
SHIFTPIXY INC     PIXY US          128.6       (31.5)      (31.2)
SHIFTPIXY INC     PIXYEUR EU       128.6       (31.5)      (31.2)
SHIFTPIXY INC     19U GR           128.6       (31.5)      (31.2)
SHIFTPIXY INC     19U GZ           128.6       (31.5)      (31.2)
SHIFTPIXY INC     19U TH           128.6       (31.5)      (31.2)
SILVER SPIKE-A    SPKC/U CN        128.5        (6.3)        0.5
SIRIUS XM HO-BDR  SRXM34 BZ     10,059.0    (3,616.0)   (1,719.0)
SIRIUS XM HOLDIN  SIRI US       10,059.0    (3,616.0)   (1,719.0)
SIRIUS XM HOLDIN  RDO TH        10,059.0    (3,616.0)   (1,719.0)
SIRIUS XM HOLDIN  RDO GR        10,059.0    (3,616.0)   (1,719.0)
SIRIUS XM HOLDIN  RDO QT        10,059.0    (3,616.0)   (1,719.0)
SIRIUS XM HOLDIN  SIRIEUR EU    10,059.0    (3,616.0)   (1,719.0)
SIRIUS XM HOLDIN  RDO GZ        10,059.0    (3,616.0)   (1,719.0)
SIRIUS XM HOLDIN  SIRI AV       10,059.0    (3,616.0)   (1,719.0)
SIRIUS XM HOLDIN  SIRIEUR EZ    10,059.0    (3,616.0)   (1,719.0)
SIX FLAGS ENTERT  SIX US         2,704.1      (421.8)     (212.8)
SIX FLAGS ENTERT  6FE GR         2,704.1      (421.8)     (212.8)
SIX FLAGS ENTERT  SIXEUR EU      2,704.1      (421.8)     (212.8)
SIX FLAGS ENTERT  6FE TH         2,704.1      (421.8)     (212.8)
SIX FLAGS ENTERT  6FE QT         2,704.1      (421.8)     (212.8)
SLEEP NUMBER COR  SNBR US          940.8      (437.5)     (725.6)
SLEEP NUMBER COR  SL2 GR           940.8      (437.5)     (725.6)
SLEEP NUMBER COR  SNBREUR EU       940.8      (437.5)     (725.6)
SLEEP NUMBER COR  SL2 TH           940.8      (437.5)     (725.6)
SLEEP NUMBER COR  SL2 QT           940.8      (437.5)     (725.6)
SLEEP NUMBER COR  SL2 GZ           940.8      (437.5)     (725.6)
SMILEDIRECTCLUB   SDC* MM          631.8      (321.9)      190.3
SPIRIT AEROSYS-A  S9Q GR         6,713.6       (45.6)      932.8
SPIRIT AEROSYS-A  SPR US         6,713.6       (45.6)      932.8
SPIRIT AEROSYS-A  S9Q TH         6,713.6       (45.6)      932.8
SPIRIT AEROSYS-A  SPREUR EU      6,713.6       (45.6)      932.8
SPIRIT AEROSYS-A  S9Q QT         6,713.6       (45.6)      932.8
SPIRIT AEROSYS-A  S9Q GZ         6,713.6       (45.6)      932.8
SPIRIT AEROSYS-A  SPR-RM RM      6,713.6       (45.6)      932.8
SPLUNK INC        SPLK US        5,251.3      (569.6)      525.9
SPLUNK INC        S0U GR         5,251.3      (569.6)      525.9
SPLUNK INC        S0U TH         5,251.3      (569.6)      525.9
SPLUNK INC        S0U QT         5,251.3      (569.6)      525.9
SPLUNK INC        SPLK SW        5,251.3      (569.6)      525.9
SPLUNK INC        SPLKEUR EU     5,251.3      (569.6)      525.9
SPLUNK INC        SPLK* MM       5,251.3      (569.6)      525.9
SPLUNK INC        SPLKEUR EZ     5,251.3      (569.6)      525.9
SPLUNK INC        S0U GZ         5,251.3      (569.6)      525.9
SPLUNK INC        SPLK-RM RM     5,251.3      (569.6)      525.9
SPLUNK INC - BDR  S1PL34 BZ      5,251.3      (569.6)      525.9
SPRING VALLEY AC  SVIIU US           0.7        (0.0)       (0.7)
SPRING VALLEY AC  SVII US            0.7        (0.0)       (0.7)
SQUARESPACE IN-A  SQSP US          962.8       (62.1)      (98.7)
SQUARESPACE IN-A  8DT GR           962.8       (62.1)      (98.7)
SQUARESPACE IN-A  8DT GZ           962.8       (62.1)      (98.7)
SQUARESPACE IN-A  SQSPEUR EU       962.8       (62.1)      (98.7)
SQUARESPACE IN-A  8DT TH           962.8       (62.1)      (98.7)
SQUARESPACE IN-A  8DT QT           962.8       (62.1)      (98.7)
STARBUCKS CORP    SBUX US       27,978.4    (8,698.7)   (2,133.1)
STARBUCKS CORP    SBUX* MM      27,978.4    (8,698.7)   (2,133.1)
STARBUCKS CORP    SRB TH        27,978.4    (8,698.7)   (2,133.1)
STARBUCKS CORP    SRB GR        27,978.4    (8,698.7)   (2,133.1)
STARBUCKS CORP    SBUX CI       27,978.4    (8,698.7)   (2,133.1)
STARBUCKS CORP    SBUX SW       27,978.4    (8,698.7)   (2,133.1)
STARBUCKS CORP    SRB QT        27,978.4    (8,698.7)   (2,133.1)
STARBUCKS CORP    SBUX PE       27,978.4    (8,698.7)   (2,133.1)
STARBUCKS CORP    SBUXUSD SW    27,978.4    (8,698.7)   (2,133.1)
STARBUCKS CORP    SRB GZ        27,978.4    (8,698.7)   (2,133.1)
STARBUCKS CORP    SBUX AV       27,978.4    (8,698.7)   (2,133.1)
STARBUCKS CORP    SBUX TE       27,978.4    (8,698.7)   (2,133.1)
STARBUCKS CORP    SBUXEUR EU    27,978.4    (8,698.7)   (2,133.1)
STARBUCKS CORP    SBUX IM       27,978.4    (8,698.7)   (2,133.1)
STARBUCKS CORP    SBUXEUR EZ    27,978.4    (8,698.7)   (2,133.1)
STARBUCKS CORP    0QZH LI       27,978.4    (8,698.7)   (2,133.1)
STARBUCKS CORP    SBUX-RM RM    27,978.4    (8,698.7)   (2,133.1)
STARBUCKS CORP    SBUXCL CI     27,978.4    (8,698.7)   (2,133.1)
STARBUCKS CORP    SBUX_KZ KZ    27,978.4    (8,698.7)   (2,133.1)
STARBUCKS CORP    SRBD BQ       27,978.4    (8,698.7)   (2,133.1)
STARBUCKS-BDR     SBUB34 BZ     27,978.4    (8,698.7)   (2,133.1)
STARBUCKS-CEDEAR  SBUX AR       27,978.4    (8,698.7)   (2,133.1)
STARBUCKS-CEDEAR  SBUXD AR      27,978.4    (8,698.7)   (2,133.1)
TEMPUR SEALY INT  TPD GR         4,351.7      (143.3)      198.5
TEMPUR SEALY INT  TPX US         4,351.7      (143.3)      198.5
TEMPUR SEALY INT  TPXEUR EU      4,351.7      (143.3)      198.5
TEMPUR SEALY INT  TPD SW         4,351.7      (143.3)      198.5
TEMPUR SEALY INT  TPD TH         4,351.7      (143.3)      198.5
TEMPUR SEALY INT  TPD GZ         4,351.7      (143.3)      198.5
TEMPUR SEALY INT  T2PX34 BZ      4,351.7      (143.3)      198.5
TEMPUR SEALY INT  TPX-RM RM      4,351.7      (143.3)      198.5
TRANSDIGM - BDR   T1DG34 BZ     18,107.0    (3,766.0)    4,223.0
TRANSDIGM GROUP   T7D GR        18,107.0    (3,766.0)    4,223.0
TRANSDIGM GROUP   TDG US        18,107.0    (3,766.0)    4,223.0
TRANSDIGM GROUP   T7D QT        18,107.0    (3,766.0)    4,223.0
TRANSDIGM GROUP   TDGEUR EU     18,107.0    (3,766.0)    4,223.0
TRANSDIGM GROUP   T7D TH        18,107.0    (3,766.0)    4,223.0
TRANSDIGM GROUP   TDG* MM       18,107.0    (3,766.0)    4,223.0
TRANSDIGM GROUP   TDGEUR EZ     18,107.0    (3,766.0)    4,223.0
TRANSDIGM GROUP   TDG-RM RM     18,107.0    (3,766.0)    4,223.0
TRAVEL + LEISURE  WD5A GR        6,380.0      (903.0)      513.0
TRAVEL + LEISURE  TNL US         6,380.0      (903.0)      513.0
TRAVEL + LEISURE  WD5A TH        6,380.0      (903.0)      513.0
TRAVEL + LEISURE  WD5A QT        6,380.0      (903.0)      513.0
TRAVEL + LEISURE  WYNEUR EU      6,380.0      (903.0)      513.0
TRAVEL + LEISURE  0M1K LI        6,380.0      (903.0)      513.0
TRAVEL + LEISURE  WD5A GZ        6,380.0      (903.0)      513.0
TRAVEL + LEISURE  TNL* MM        6,380.0      (903.0)      513.0
TRIUMPH GROUP     TG7 GR         1,568.3      (702.1)      443.5
TRIUMPH GROUP     TGI US         1,568.3      (702.1)      443.5
TRIUMPH GROUP     TGIEUR EU      1,568.3      (702.1)      443.5
TRIUMPH GROUP     TG7 TH         1,568.3      (702.1)      443.5
TRIUMPH GROUP     TG7 GZ         1,568.3      (702.1)      443.5
TUPPERWARE BRAND  TUP US         1,053.6      (175.4)      108.1
TUPPERWARE BRAND  TUP GR         1,053.6      (175.4)      108.1
TUPPERWARE BRAND  TUP QT         1,053.6      (175.4)      108.1
TUPPERWARE BRAND  TUP GZ         1,053.6      (175.4)      108.1
TUPPERWARE BRAND  TUP TH         1,053.6      (175.4)      108.1
TUPPERWARE BRAND  TUP1EUR EU     1,053.6      (175.4)      108.1
TUPPERWARE BRAND  TUP1EUR EZ     1,053.6      (175.4)      108.1
UBIQUITI INC      3UB GR           937.2      (325.5)      350.1
UBIQUITI INC      UI US            937.2      (325.5)      350.1
UBIQUITI INC      UBNTEUR EU       937.2      (325.5)      350.1
UBIQUITI INC      3UB TH           937.2      (325.5)      350.1
UNISYS CORP       UISEUR EU      2,058.1      (135.3)      236.4
UNISYS CORP       UIS US         2,058.1      (135.3)      236.4
UNISYS CORP       UIS SW         2,058.1      (135.3)      236.4
UNISYS CORP       USY1 TH        2,058.1      (135.3)      236.4
UNISYS CORP       USY1 GR        2,058.1      (135.3)      236.4
UNISYS CORP       USY1 GZ        2,058.1      (135.3)      236.4
UNISYS CORP       USY1 QT        2,058.1      (135.3)      236.4
UNISYS CORP       UISEUR EZ      2,058.1      (135.3)      236.4
UNITI GROUP INC   UNIT US        4,811.0    (2,260.2)        -
UNITI GROUP INC   8XC GR         4,811.0    (2,260.2)        -
UNITI GROUP INC   8XC TH         4,811.0    (2,260.2)        -
UNITI GROUP INC   8XC GZ         4,811.0    (2,260.2)        -
UROGEN PHARMA LT  URGN US          128.5       (63.3)      102.6
UROGEN PHARMA LT  UR8 GR           128.5       (63.3)      102.6
UROGEN PHARMA LT  URGNEUR EU       128.5       (63.3)      102.6
VECTOR GROUP LTD  VGR GR         1,049.3      (823.3)      281.6
VECTOR GROUP LTD  VGR US         1,049.3      (823.3)      281.6
VECTOR GROUP LTD  VGR QT         1,049.3      (823.3)      281.6
VECTOR GROUP LTD  VGREUR EU      1,049.3      (823.3)      281.6
VECTOR GROUP LTD  VGREUR EZ      1,049.3      (823.3)      281.6
VECTOR GROUP LTD  VGR TH         1,049.3      (823.3)      281.6
VECTOR GROUP LTD  VGR GZ         1,049.3      (823.3)      281.6
VERISIGN INC      VRS TH         1,744.4    (1,542.4)      (46.6)
VERISIGN INC      VRS GR         1,744.4    (1,542.4)      (46.6)
VERISIGN INC      VRSN US        1,744.4    (1,542.4)      (46.6)
VERISIGN INC      VRS QT         1,744.4    (1,542.4)      (46.6)
VERISIGN INC      VRSNEUR EU     1,744.4    (1,542.4)      (46.6)
VERISIGN INC      VRS GZ         1,744.4    (1,542.4)      (46.6)
VERISIGN INC      VRSN* MM       1,744.4    (1,542.4)      (46.6)
VERISIGN INC      VRSNEUR EZ     1,744.4    (1,542.4)      (46.6)
VERISIGN INC      VRSN-RM RM     1,744.4    (1,542.4)      (46.6)
VERISIGN INC-BDR  VRSN34 BZ      1,744.4    (1,542.4)      (46.6)
VERISIGN-CEDEAR   VRSN AR        1,744.4    (1,542.4)      (46.6)
VIVINT SMART HOM  VVNT US        2,959.0    (1,740.2)     (528.4)
W&T OFFSHORE INC  WTI US         1,490.3       (55.0)      229.8
W&T OFFSHORE INC  UWV GR         1,490.3       (55.0)      229.8
W&T OFFSHORE INC  WTI1EUR EU     1,490.3       (55.0)      229.8
W&T OFFSHORE INC  UWV TH         1,490.3       (55.0)      229.8
W&T OFFSHORE INC  UWV GZ         1,490.3       (55.0)      229.8
WAYFAIR INC- A    W US           3,653.0    (2,378.0)       43.0
WAYFAIR INC- A    1WF GR         3,653.0    (2,378.0)       43.0
WAYFAIR INC- A    1WF TH         3,653.0    (2,378.0)       43.0
WAYFAIR INC- A    WEUR EU        3,653.0    (2,378.0)       43.0
WAYFAIR INC- A    1WF QT         3,653.0    (2,378.0)       43.0
WAYFAIR INC- A    WEUR EZ        3,653.0    (2,378.0)       43.0
WAYFAIR INC- A    1WF GZ         3,653.0    (2,378.0)       43.0
WAYFAIR INC- A    W* MM          3,653.0    (2,378.0)       43.0
WAYFAIR INC- BDR  W2YF34 BZ      3,653.0    (2,378.0)       43.0
WEBER INC - A     WEBR US        1,448.0      (411.9)       35.4
WEWORK INC-CL A   WE* MM        18,339.0    (2,755.0)   (1,228.0)
WINGSTOP INC      WING US          411.0      (406.6)      162.4
WINGSTOP INC      EWG GR           411.0      (406.6)      162.4
WINGSTOP INC      WING1EUR EU      411.0      (406.6)      162.4
WINGSTOP INC      EWG GZ           411.0      (406.6)      162.4
WINMARK CORP      WINA US           33.7       (60.4)        9.6
WINMARK CORP      GBZ GR            33.7       (60.4)        9.6
WORKIVA INC       WK US            776.6        (5.5)      192.1
WORKIVA INC       0WKA GR          776.6        (5.5)      192.1
WORKIVA INC       WKEUR EU         776.6        (5.5)      192.1
WORKIVA INC       0WKA TH          776.6        (5.5)      192.1
WORKIVA INC       0WKA QT          776.6        (5.5)      192.1
WORKIVA INC       WK* MM           776.6        (5.5)      192.1
WW INTERNATIONAL  WW US          1,092.8      (659.5)       89.8
WW INTERNATIONAL  WW6 GR         1,092.8      (659.5)       89.8
WW INTERNATIONAL  WW6 TH         1,092.8      (659.5)       89.8
WW INTERNATIONAL  WTWEUR EU      1,092.8      (659.5)       89.8
WW INTERNATIONAL  WW6 QT         1,092.8      (659.5)       89.8
WW INTERNATIONAL  WW6 GZ         1,092.8      (659.5)       89.8
WW INTERNATIONAL  WTW AV         1,092.8      (659.5)       89.8
WW INTERNATIONAL  WTWEUR EZ      1,092.8      (659.5)       89.8
WW INTERNATIONAL  WW-RM RM       1,092.8      (659.5)       89.8
WYNN RESORTS LTD  WYR GR        11,779.3    (1,597.0)      688.4
WYNN RESORTS LTD  WYNN* MM      11,779.3    (1,597.0)      688.4
WYNN RESORTS LTD  WYNN US       11,779.3    (1,597.0)      688.4
WYNN RESORTS LTD  WYR TH        11,779.3    (1,597.0)      688.4
WYNN RESORTS LTD  WYR QT        11,779.3    (1,597.0)      688.4
WYNN RESORTS LTD  WYNNEUR EU    11,779.3    (1,597.0)      688.4
WYNN RESORTS LTD  WYR GZ        11,779.3    (1,597.0)      688.4
WYNN RESORTS LTD  WYNNEUR EZ    11,779.3    (1,597.0)      688.4
WYNN RESORTS LTD  WYNN-RM RM    11,779.3    (1,597.0)      688.4
WYNN RESORTS-BDR  W1YN34 BZ     11,779.3    (1,597.0)      688.4
YELLOW CORP       YELL US        2,450.9      (335.9)      224.9
YELLOW CORP       YEL1 TH        2,450.9      (335.9)      224.9
YELLOW CORP       YEL QT         2,450.9      (335.9)      224.9
YUM! BRANDS -BDR  YUMR34 BZ      5,779.0    (8,542.0)      351.0
YUM! BRANDS INC   YUM US         5,779.0    (8,542.0)      351.0
YUM! BRANDS INC   TGR GR         5,779.0    (8,542.0)      351.0
YUM! BRANDS INC   TGR TH         5,779.0    (8,542.0)      351.0
YUM! BRANDS INC   YUMEUR EU      5,779.0    (8,542.0)      351.0
YUM! BRANDS INC   TGR QT         5,779.0    (8,542.0)      351.0
YUM! BRANDS INC   YUM SW         5,779.0    (8,542.0)      351.0
YUM! BRANDS INC   YUMUSD SW      5,779.0    (8,542.0)      351.0
YUM! BRANDS INC   TGR GZ         5,779.0    (8,542.0)      351.0
YUM! BRANDS INC   YUM* MM        5,779.0    (8,542.0)      351.0
YUM! BRANDS INC   YUM AV         5,779.0    (8,542.0)      351.0
YUM! BRANDS INC   TGR TE         5,779.0    (8,542.0)      351.0
YUM! BRANDS INC   YUMEUR EZ      5,779.0    (8,542.0)      351.0
YUM! BRANDS INC   YUM-RM RM      5,779.0    (8,542.0)      351.0



                            *********

Monday's edition of the TCR delivers a list of indicative prices
for bond issues that reportedly trade well below par.  Prices are
obtained by TCR editors from a variety of outside sources during
the prior week we think are reliable.  Those sources may not,
however, be complete or accurate.  The Monday Bond Pricing table
is compiled on the Friday prior to publication.  Prices reported
are not intended to reflect actual trades.  Prices for actual
trades are probably different.  Our objective is to share
information, not make markets in publicly traded securities.
Nothing in the TCR constitutes an offer or solicitation to buy or
sell any security of any kind.  It is likely that some entity
affiliated with a TCR editor holds some position in the issuers
public debt and equity securities about which we report.

Each Tuesday edition of the TCR contains a list of companies with
insolvent balance sheets whose shares trade higher than $3 per
share in public markets.  At first glance, this list may look like
the definitive compilation of stocks that are ideal to sell short.
Don't be fooled.  Assets, for example, reported at historical cost
net of depreciation may understate the true value of a firm's
assets.  A company may establish reserves on its balance sheet for
liabilities that may never materialize.  The prices at which
equity securities trade in public market are determined by more
than a balance sheet solvency test.

On Thursdays, the TCR delivers a list of recently filed
Chapter 11 cases involving less than $1,000,000 in assets and
liabilities delivered to nation's bankruptcy courts.  The list
includes links to freely downloadable images of these small-dollar
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 ***