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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

              Friday, July 7, 2023, Vol. 27, No. 187

                            Headlines

14 EAST 52ND STREET: Unsecureds Owed $100K to be Paid in Full
1777 HOMES LLC: Voluntary Chapter 11 Case Summary
4052 INVESTORS: Seeks to Hire The Fuller Law Firm as Counsel
77 VARET: Seeks to Hire David Goldwasser of FIA Capital as CRO
ACPRODUCTS INC: Calamos DCIF Marks $137,550 Loan at 20% Off

ACPRODUCTS INC: Calamos GDIF Marks $108,075 Loan at 20% Off
ADIRONDACKS PROTECTION: Unsecureds Owed $158K to Get 4.5% of Claim
AGILE THERAPEUTICS: Board OKs Merit-Based Compensation Increase
ALMAZ TRANSPORTATION: Has Until Sept. 12 to File Plan & Disclosures
ALPINE SUMMIT: Case Summary & 30 Largest Unsecured Creditors

APMI INC: Seeks to Hire Walton Law Group as Bankruptcy Counsel
ARS SPECIALTY: Seeks to Tap Joyce W. Lindauer as Bankruptcy Counsel
ASPIRA WOMEN'S: DECD Agrees to Defer Loan Payments Until Dec. 1
AVIS BUDGET: Moody's Gives B1 Rating on New Senior Unsecured Notes
AZURE POWER: Fitch Lowers US Dollar Bond to 'B', On Watch Neg.

BAUSCH HEALTH: Calamos COIF Marks $235,813 Loan at 19% Off
BEP ULTERRA: Moody's Puts 'B2' CFR on Review for Upgrade
BEP ULTERRA: S&P Places 'B-' ICR on Watch Positive on Acquisition
BEVERLY COMMUNITY: No Patient Care Concern, 1st PCO Report Says
BITNILE METAVERSE: Delays Form 10-K for Period Ended March 31

BLOCKFI INC: Clients' Recovery in Plan to Depend on Lawsuits
BOTEILHO HAWAII: Seeks to Hire Richard Okuna as Accountant
CALDWELL INDUSTRIES: Continued Operations to Fund Plan
CALIFORNIA CASUALTY: A.M. Best Cuts Fin. Strength Rating to B(Fair)
CALIFORNIA-NEVADA METHODIST: Taps Stretto as Administrative Advisor

CANOO INC: Signs Stock Purchase Agreement With CEO Affiliates
CEDIPROF INC: Unsecureds Will Get 8% of Claims in 60 Months
CHOYDA INC: Christopher Hayes Named Subchapter V Trustee
CINEWORLD GROUP: Court Enters Plan Confirmation Order
CLEARWATER CONTRACTING: Seeks Chapter 11 With $2.2M in Debt

COALESCE MEDIA: Timothy Stone Named Subchapter V Trustee
COLOR CRAFT: Seeks to Hire Kurtzman | Steady as Co-Counsel
COMPREHENSIVE PAIN: Files for Chapter 11 Bankruptcy
COMPREHENSIVE PAIN: Mark Shapiro Named Subchapter V Trustee
CONTOUR PROPCO: U.S. Trustee Appoints Blanca Castro as PCO

CRYPTO CO: Borrows $550K From AJB Capital
CURTIS JAMES JACKSON: Loses Appeal in Reed Smith Malpractice Case
DEALER ACCESSORIES: Trustee Taps Rubin & Levin as Legal Counsel
DECISION POINTE: Seeks August 31 Extension to File Plan
DETROIT, MI: Moody's Assigns 'Ba1' Rating to $53MM Social Bonds

DIMENSIONS IN SENIOR: No Patient Complaints at Wilcox Facility
DOMUS BWW: Exclusivity Period Extended to November 4
EARTH HOUSE: No Change in Patient Care, 4th PCO Report Says
EASTERN NIAGARA: No Decline in Patient Care, 15th PCO Report Says
ENTERCOM MEDIA: Calamos DCIF Marks $420,000 Loan at 39% Off

ENTERCOM MEDIA: Calamos LSEDIT Marks $284,000 Loan at 39% Off
ENVISION HEALTHCARE: Seeks to Hire Haynes and Boone as Counsel
FOCUSED ENTERPRISES: Case Summary & Four Unsecured Creditors
FRANKLIN SOUTHERN: Seeks to Hire William Haeberle as Accountant
FROZEN WHEELS: Exclusivity Period Extended to September 5

FULL-CIRCLE ATHLETE: Case Summary & 13 Unsecured Creditors
GABHALTAIS TEAGHLAIGH: Disclosures Hearing Moved to July 20
GB SCIENCES: Delays Filing of Form 10-K for Period Ended March 31
GIRARDI & KEESE: Fights to Keep Lawyer for Competency Hearing
GOBO LTD: Seeks to Extend Plan Exclusivity to October 27

GUNTHER CHARTERS: Unsecureds to Get Full Payment
H & H INVESTMENT: Gets OK to Hire E. Vincent Wood as Legal Counsel
HART INC: Unsecured Creditors Will Get 100% of Claims in Plan
HOT'Z POWER: Fine-Tunes Plan Documents
IDEAL SLEEVES: Files for Chapter 11 Bankruptcy

IDEAL SLEEVES: Seeks to Hire Kurtzman | Steady as Co-Counsel
ILLUMINE MEDSPA: Unsecureds to Get Share of Income for 3 Years
INSTANT BRANDS: May Use $10MM of DIP Loans to Pay Key Vendors
INSULATION COATINGS: Court Confirms Plan of Reorganization
KALERA INC: Committee Taps Reid Collins & Tsai as Special Counsel

KCW GROUP: Files Amendment to Disclosure Statement
KINTARA THERAPEUTICS: All Four Proposals Passed at Annual Meeting
LEGACY CARES: U.S. Trustee Seeks Chapter 11 Trustee Appointment
LIQUIDMETAL TECHNOLOGIES: Two Proposals Passed at Annual Meeting
LTL MANAGEMENT: Fights to Save Legal Tactic to End Cancer Suits

LUCKY BUCKS: Judge Says PE Settlement Unlikely to be Okayed
M7VEN SUPPORTIVE: Unsecureds Will Get 100% of Claims in 3 Years
MALLINCKRODT FINANCE: Calamos LSEDIT Marks $251,540 Loan at 28%
MARVEK DEVELOPMENT: Case Summary & Two Unsecured Creditors
MERIDIAN RESTAURANTS: Seeks to Extend Plan Exclusivity to August 31

MICKEYS SPORTS: Seeks to Hire Joyce W. Lindauer as Legal Counsel
MITEL NETWORKS: S&P Downgrades ICR to 'CCC' on Confined Liquidity
MOXI ENTERPRISES: Seeks to Tap PDR CPAs + Advisors as Accountant
MULEHOUSE GROUP: Timothy Stone Named Subchapter V Trustee
MYLIFE.COM INC: Exclusivity Period Extended to September 27

NATIONAL CINEMEDIA: Committee Gets OK to Hire Conflicts Counsel
NEXTSPORT INC: Unsecureds Owed $7.2M to Get 22.5% Under Plan
NIELSEN & BAINBRIDGE: Exclusivity Period Extended to October 6
NOC INC: Unsecureds to Get Share of Liquidating Trust Assets
ODYSSEY LOGISTICS: Moody's Rates New First Lien Loan 'B2'

ODYSSEY LOGISTICS: S&P Upgrades ICE to 'B', Outlook Stable
ORCHARD TRAILS: Carol Fox Named Subchapter V Trustee
OXBOW PROPERTIES: Enters Chapter 11 With Property Dispute
PACIFIC BEND: Unsecureds Owed $1.5-Mil. Unimpaired in Plan
PALM CC INC: Case Summary & Three Unsecured Creditors

PATAGONIA HOLDCO: Calamos LSEDIT Marks $179,100 Loan at 18% Off
PECOS ENTERTAINMENT: Court Approves Disclosure Statement
PFOH COMPANIES: Carol Fox Named Subchapter V Trustee
PFOH COMPANIES: Seeks to Tap Lenard H. Gorman as Bankruptcy Counsel
PHI GROUP: Board Extends Period to Repurchase Common Stock

PLATINUM COACH: Seeks to Hire Alla Kachan as Bankruptcy Counsel
PLATINUM COACH: Taps Wisdom Professional Services as Accountant
POLK AZ LLC: Unsecureds Owed $526K Will be Paid in Full in Plan
PROFESSIONAL DIVERSITY: Secures $12.8M Equity Financing Commitment
R & D CARPENTER: Plan Says Income to Pay Creditors in Full

R.B. DWYER: Seeks to Hire Kurtzman | Steady as Co-Counsel
RECESS HOLDCO: S&P Alters Outlook to Negative, Affirms 'B+' ICR
RESOURCE TRAINING: Taps LaMonica Herbst & Maniscalco as Counsel
RIGHT ON BRANDS: Delays Form 10-K for Period Ended March 31
RIOT PLATFORMS: All Four Proposals Passed at Annual Meeting

RIOT PLATFORMS: To Buy 7.6 EH/S Next Generation Miners From MicroBT
SAFFIRE VAPOR: Seeks to Hire EmergeLaw PLLC as Bankruptcy Counsel
SIANA OIL: Tom Howley Named Subchapter V Trustee
SK MOHAWK: Fitch Lowers LongTerm IDR to 'B-', Outlook Negative
SKINNY & CO: Seeks September 5 Extension to File Plan

SORRENTO THERAPEUTICS: Committee Taps Seaport as Investment Banker
SORRENTO THERAPEUTICS: Seeks Court Okay for $20 Mil. New DIP Loan
SOUTHEAST ASSOCIATION: Case Summary & 15 Unsecured Creditors
SOUTHFIELD VENTURES: To Pay Claims in Full by June 2024
SPG HOSPICE: PCO Files Sixth Report on SPG Affiliates' Facility

STULTZ & STEPHAN: Seeks Court Approval to Hire Bankruptcy Counsel
SUPPLY CHAIN: Seeks to Hire Levis Law Firm as Bankruptcy Counsel
SURGEPOWER MATERIALS: Trustee Seeks Approval to Hire FLS Auction
SURGEPOWER MATERIALS: Trustee Taps McDonnell as IP Law Counsel
SVB FINANCIAL: Jeff Leerink Buys Back Biz. for $100 Million

SYNTHESIS INDUSTRIAL: General Unsecured Claims Unimpaired in Plan
SYNTHESIS INDUSTRIAL: Targets Mid-August Hearing on Plan
THUNDER INC: Order to File Amended Disclosures by July 13
TIMBER PHARMACEUTICALS: Receives Noncompliance Notice From NYSE
TORREY HOLDINGS: Court Confirms Plan of Reorganization

TRANSIT PHYSICAL: Court OKs Appointment of Patient Care Ombudsman
TRINITY INDUSTRY: Fitch Rates New $400MM Unsec. Notes 'BB(EXP)'
UPFIELD: Fitch Alters Outlook on 'B' IDR to Positive
USUGA MANAGEMENT: Seeks to Hire Joyce W. Lindauer as Legal Counsel
VENATOR MATERIALS: Seeks Approval to Hire Katten Muchin Rosenman

VENATOR MATERIALS: Taps Alvarez & Marsal as Restructuring Advisor
VENATOR MATERIALS: Taps Jackson Walker as Co-Counsel
VENATOR MATERIALS: Taps Moelis & Company as Financial Advisor
VERTEX ENERGY: Fitch Affirms B- LongTerm IDR, Outlook Stable
VICE GROUP: Committee Taps Alvarez & Marsal as Financial Advisor

VICE GROUP: Committee Taps Pachulski Stang Ziehl & Jones as Counsel
WESTERN URANIUM: All Four Proposals Passed at Annual Meeting
WILLOW LAKE: Sale Proceeds to Pay Off Claims in Plan
WILLSCOT MOBILE: S&P Upgrades ICR to 'BB', Outlook Stable
WINC INC: Seeks to Extend Plan Exclusivity to September 26

WW INTERNATIONAL: Calamos COIF Marks $1.6M Loan at 31% Off
WW INTERNATIONAL: Calamos LSEDIT Marks $316,000 Loan at 31% Off
[^] BOOK REVIEW: A History of the New York Stock Market

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14 EAST 52ND STREET: Unsecureds Owed $100K to be Paid in Full
-------------------------------------------------------------
14 East 52nd Street Devco LLC submitted an Amended Chapter 11 Plan
of Reorganization and a corresponding Disclosure Statement,
pursuant to Section 1125 of the Bankruptcy Code.

The Debtor is a would-be buyer as the assignee of a certain
Contract of Sale dated February 2, 2023, with Inmoprisa USA LLC
(the "Seller") to purchase the development property at 14 East 52nd
Street, New York, NY (the "Property") for a total purchase price of
$22.5 million (including a deposit of $3.0 million).  The Debtor
commenced this Chapter 11 case on April 20, 2023 to preserve its
rights under the Contract after it failed to close the Contract as
of April 20, 2023.

Under the Plan, Class 4 General Unsecured Claims will be paid in
full, with interest, on the Effective Date.  The Debtor projects
that the claims relating to the closing will aggregate $100,000.

The Plan is predicated on the Debtor's acquisition of the Property
in accordance with the Contract and implementation of the Seller
Stipulation.  A closing shall take place no later than August 7,
2023.  The Plan Confirmation Order shall provide for, inter alia,
the closing of the Contract by the Debtor providing for a transfer
of the Property to the Debtor on the Effective Date in accordance
with the terms of the Contract and Seller Stipulation. The
Confirmation Order shall be immediately effective upon entry
thereof without the imposition of a stay under the Bankruptcy Code
or Rules.

The Plan and Seller Stipulation contemplate that the balance of the
purchase price will be financed through the anticipated Exit
Facility. Once finalized, the Exit Facility shall be a first
priority senior mortgage against the Property in the principal
amount of at least $19.5 million. By the virtue of confirmation of
the Plan, the Exit Facility as finalized shall be deemed approved
for purposes of 11 U.S.C. Section 364, whereupon the Debtor shall
be authorized to borrow the sum of at least $19.5 million on terms
and conditions set forth in a supplement to the Plan.

The proceeds of the anticipated Exit Facility shall be used for the
following purposes: (i) firstly, to pay the balance of the Purchase
Price under the Contract plus adjustments in accordance with the
Seller Stipulation and the Contract; (ii) secondly, to satisfy all
Allowed Claims of Creditors; and (iii) thirdly, to pay all allowed
Administrative Claims and U.S. Trustee Fees. The Debtor likewise
reserves the right to file a separate motion seeking to approve the
Exit Facility under Section 364 of the Bankruptcy Code, which shall
also be heard contemporaneously with the confirmation process as
warranted.

A combined hearing before the Honorable Elizabeth S. Stong at the
U.S. Bankruptcy Court, 271-C Cadman Plaza East, Brooklyn, NY 11201
to consider both final approval of this Disclosure Statement and
confirmation of the Plan is set on the same day and time, to wit,
July 27, 2023 at 10:30 a.m., via zoom platform.  Ballots and any
objections to the Plan, or to final approval of the Disclosure
Statement, must be in writing and submitted through the Court's ECF
System so as to be received on or before July 20, 2023.

Attorneys for the Debtor:

     Kevin J. Nash, Esq.
     GOLDBERG WEPRIN FINKEL GOLDSTEIN LLP
     1501 Broadway, 21st Floor
     New York, NY 10036

A copy of the Disclosure Statement dated June 28, 2023, is
available at https://tinyurl.ph/xRntd from PacerMonitor.com.

                   About 14 East 52nd Street

14 East 52nd Street Devco LLC was organized in connection with the
intended acquisition of real property located at 14 East 52nd
Street, New York.

The Debtor filed a Chapter 11 petition (Bankr. E.D.N.Y. Case No.
23-41364) on April 20, 2023.

The Hon. Elizabeth S. Stong oversees the case.

In the petition signed by Tim Ziss, manager, the Debtor disclosed
$10 million to $50 million in assets and liabilities.

Kevin J. Nash, Esq., of GOLDBERG WEPRIN FINKEL GOLDSTEIN LLP, is
the Debtor's Counsel.


1777 HOMES LLC: Voluntary Chapter 11 Case Summary
-------------------------------------------------
Debtor: 1777 Homes LLC
        4019 14th Avenue
        Brooklyn, NY 11218

Business Description: The Debtor is the owner of certain
                      development property acquired in 2018
                      located at 1777 Nostrand Avenue, Brooklyn,
                      NY.  The Property is substantially built and
                      requires an additional $400,000 in financing
                      to obtain certificates of occupancy and
                      commencing marketing the units for leasing.

Chapter 11 Petition Date: July 5, 2023

Court: United States Bankruptcy Court
       Eastern District of New York

Case No.: 23-42367

Judge: Hon. Jil Mazer-Marino

Debtor's Counsel: Kevin J. Nash, Esq.
                  GOLDBERG WEPRIN FINKEL GOLDSTEIN, LLP
                  125 Park Ave Fl 12
                  New York, NY 10017-5690
                  Tel: (212) 221-5700
                  Email: knash@gwflaw.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Yoel Perl as managing member.

The Debtor failed to include in the petition a list of its 20
largest unsecured creditors.

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

https://www.pacermonitor.com/view/K4JDSJQ/1777_Homes_LLC__nyebke-23-42367__0001.0.pdf?mcid=tGE4TAMA


4052 INVESTORS: Seeks to Hire The Fuller Law Firm as Counsel
------------------------------------------------------------
4052 Investors, LLC seeks approval from the U.S. Bankruptcy Court
for the Northern District of California to employ The Fuller Law
Firm, PC as its legal counsel.

The firm will render these services:

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

     (b) attend meetings and negotiate with representatives of
creditors and other parties in interest and advise and consult on
the conduct of the case;

     (c) take all necessary action to protect and preserve the
Debtor's estate;

     (d) prepare on behalf of the Debtor all legal papers;

     (e) negotiate and prepare on the Debtor's behalf a plan for
reorganization, disclosure statement, and all related agreements
and/or documents and take any necessary action on behalf of the
Debtor to obtain confirmation of such plan;

     (f) advise the Debtor in connection with the possible sale or
any possible re-finance of its assets;

     (g) appear before the court and the U.S. Trustee and protect
the interest of the Debtor's estate before such courts and the U.S.
Trustee; and

     (h) perform all other necessary legal services and provide all
other necessary legal advice to the Debtor in connection with its
Chapter 11 case.

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

     Lars T. Fuller, Attorney            $505
     Joyce Lau, Attorney                 $425
     Rodrigo Franco, Certified Paralegal $125

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

The firm also received a $15,000 retainer.

Lars Fuller, Esq., an attorney at The Fuller Law Firm, disclosed in
a court filing that the firm is a "disinterested person" as that
term is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Lars T. Fuller, Esq.
     The Fuller Law Firm, PC
     60 No. Keeble Ave.
     San Jose, CA 95126
     Telephone: (408) 295-5595
     Facsimile: (408) 295-9852
     Email: admin@fullerlawfirm.net

                     About 4052 Investors LLC

4052 Investors LLC is a Single Asset Real Estate (as defined in 11
U.S.C. Section 101(51B)). The Debtor owns property located at 150
Brookwood Rd, Woodside, CA valued at $6.85 million.

4052 Investors filed a petition for relief under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Calif. Case No. 23-50601) on June 7,
2023. In the petition filed by Dan Shaw, manager, the Debtor
reported total assets of $6,849,085 and total liabilities of
$5,674,792.

Judge M. Elaine Hammond oversees the case.

Lars T. Fuller, Esq., at The Fuller Law Firm, PC serves as the
Debtor's counsel.


77 VARET: Seeks to Hire David Goldwasser of FIA Capital as CRO
--------------------------------------------------------------
77 Varet Holding Corp. and 162-164 82nd St. LLC seek approval from
the U.S. Bankruptcy Court for the Eastern District of New York to
employ FIA Capital Partners, LLC and its principal, David
Goldwasser, as chief restructuring officer.

FIA will render these services:

     (a) assist with administering the Debtors' Chapter 11 cases;

     (b) oversee the preparation of all Chapter 11 reporting;

     (c) pursue negotiations with the lender and lender's
representative to restructure the mortgage, or, seek to refinance
the mortgage debt through a third party lender; and

     (d) assist with formulation of a plan of reorganization or
other exit strategy.

Mr. Goldwasser received a pre-petition retainer of $35,000 from the
Debtors.

The Debtor shall pay FIA a monthly fee of $7,500, plus an
additional $1,500 in the event of an in-person court hearing.

The firm's hourly billing rates are:

     David Goldwasser     $700
     Yitz Taub            $325
     Elena Chikisheva     $225
     Brian Dulitz         $175

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

The firm can be reached through:
     
     David Goldwasser
     FIA Capital Partners, LLC
     7280 West Palmetto Park Road, Suite 106-N
     Boca Raton, FL 33433
     Telephone: (561) 417-3725
     Facsimile: (866) 353-6360
     
                   About 77 Varet Holding Corp.

77 Varet Holding Corp. sought protection under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. E.D.N.Y. Case No. 22-42316) on Sept.
21, 2022. In the petition filed by David Goldwasser, manager, the
Debtor reported assets between $10 million and $50 million and
liabilities between $1 million and $10 million.

Judge Nancy Hershey Lord oversees the case.

The Debtor tapped Kevin J. Nash, Esq., at Goldberg Weprin Finkel
Goldstein LLP, as counsel and FIA Capital Partners, LLC and its
principal, David Goldwasser, as chief restructuring officer.


ACPRODUCTS INC: Calamos DCIF Marks $137,550 Loan at 20% Off
-----------------------------------------------------------
Calamos Dynamic Convertible and Income Fund has marked its $137,550
loan extended to ACProducts, Inc to market at $109,759 or 80% of
the outstanding amount, as of April 30, 2023, according to a
disclosure contained Calamos DCIF's Form N-CSR for the fiscal year
ended April 30, 2023, filed with the Securities and Exchange
Commission on June 28, 2023.

Calamos DCIF is a participant in a Bank Loan that accrues interest
at a rate of 9.409% per annum (3 mo. LIBOR + 4.25%) to ACProducts,
Inc. The loan is scheduled to mature on May 17, 2028.

Calamos Dynamic Convertible and Income Fund was organized as a
Delaware statutory trust on March 11, 2014 and is registered under
the Investment Company Act of 1940 as a diversified, closed-end
management investment company. The Fund commenced operations on
March 27, 2015.

ACProducts, Inc., headquartered in The Colony, TX, is a national
manufacturer and distributor of kitchen and bathroom cabinetry.
American Industrial Partners, through its affiliates, is the
primary owner of ACProducts, having acquired it in 2012.



ACPRODUCTS INC: Calamos GDIF Marks $108,075 Loan at 20% Off
-----------------------------------------------------------
Calamos Global Dynamic Income Fund has marked its $108,075 loan
extended to ACProducts, Inc to market at $86,239, or 80% of the
outstanding amount, as of April 30, 2023, according to a disclosure
contained Calamos GDIF's Form N-CSR for the fiscal year ended April
30, 2023, filed with the Securities and Exchange Commission on June
28, 2023.

Calamos DCIF is a participant in a Bank Loan that accrues interest
at a rate of 9.409% per annum (6 mo. LIBOR + 4.25% to ACProducts,
Inc. The loan is scheduled to mature on May 17, 2028.

Calamos Global Dynamic Income Fund was organized as a Delaware
statutory trust on April 10, 2007 and is registered under the
Investment Company Act of 1940 as a diversified, closed-end
management investment company. The Fund commenced operations on
June 27, 2007.

ACProducts, Inc., headquartered in The Colony, TX, is a national
manufacturer and distributor of kitchen and bathroom cabinetry.
American Industrial Partners, through its affiliates, is the
primary owner of ACProducts, having acquired it in 2012.



ADIRONDACKS PROTECTION: Unsecureds Owed $158K to Get 4.5% of Claim
------------------------------------------------------------------
Adirondacks Protection Services LLC submitted a Plan of
Reorganization for Small Business Under Chapter 11 dated June 24,
2023.

The Plan Proponent's financial projections show that the Debtor
will have projected disposable income for the period described in
section 1191(c)(2) of $33,756.00.

The final Plan payment is expected to be paid on June 2026.

Non-priority unsecured creditors holding allowed claims will
receive distributions, which the proponent of this Plan has valued
at 4.5 cents on the dollar.

Under the Plan, Class 3 Non-priority Unsecured Creditors total
$158,367.06 and will be paid from the Debtor's future income over
36 months with an estimated distribution of approximately 4.5%.
Class 3 is impaired.

This Plan will be funded by future income generated by the business
as anticipated in the projections.

A copy of the Plan of Reorganization dated June 24, 2023, is
available at https://tinyurl.ph/XpAJz from PacerMonitor.com.

               About Adirondacks Protection Services

Adirondacks Protection Services, LLC, sought protection for relief
under Chapter 11 of the Bankruptcy Code (Bankr. S.D.N.Y. Case No.
22-11536) on Nov. 20, 2022, listing $50,001 to $100,000 in assets
and $100,001 to $500,000 in liabilities. The case was transferred
to the U.S. Bankruptcy Court for the Eastern District of New York
and was assigned a new case number (Bankr. E.D.N.Y. Case No.
22-42927).

Adrienne Woods, Esq., at The Law Offices of Adrienne Woods, P.C.
serves as the Debtor's legal counsel while Vernon Consulting, Inc.,
is the Debtor's financial advisor and accountant.


AGILE THERAPEUTICS: Board OKs Merit-Based Compensation Increase
---------------------------------------------------------------
The compensation committee of the Board of Directors of Agile
Therapeutics, Inc., following prior recommendation and approval by
the Board in January 2023, approved merit-based increases and
annual grants in the ordinary course to each of Alfred Altomari,
the Company's chief executive officer, Robert Conway, the Company's
chief corporate planning and supply chain officer, Geoffrey
Gilmore, the Company's chief administrative officer, Paul Korner,
the Company's chief medical officer, and Amy Welsh the Company's
chief commercial officer.

Each of Mr. Altomari and Mr. Gilmore offered to the Committee, and
the Committee accepted, to accept their merit-based compensation
increase in the form of restricted stock units ("RSUs") in lieu of
cash.  Such RSUs were issued under the Company's 2023 Equity
Incentive Plan, with a grant date of June 28, 2023 to each of Mr.
Altomari and Mr. Gilmore, for a number of shares equal to 8,963 and
6,716, respectively, representing the value of such merit-based
compensation increases divided by $2.48, the closing price of the
Company's common stock on June 28, 2023, rounded to the nearest
whole share.  Such grants shall vest in full on June 28, 2024.

                   About Agile Therapeutics Inc.

Agile Therapeutics, Inc. is a women's healthcare company dedicated
to fulfilling the unmet health needs of today's women.  The
Company's product and product candidates are designed to provide
women with contraceptive options that offer freedom from taking a
daily pill, without committing to a longer-acting method.  Its
initial product, Twirla, (levonorgestrel and ethinyl estradiol), a
transdermal system, is a non-daily prescription contraceptive.

Agile reported a net loss of $25.41 million for the year ended Dec.
31, 2022, compared to a net loss of $71.07 million for the year
ended Dec. 31, 2021.

Iselin, New Jersey-based Ernst & Young LLP, the Company's auditor
since 2010, issued a "going concern" qualification in its report
dated March 22, 2023, citing that the Company has generated losses
since inception, used substantial cash in operations, anticipates
it will continue to incur net losses for the foreseeable future,
requires additional capital to fund its operating needs and has
stated that substantial doubt exists about the Company's ability to
continue as a going concern.


ALMAZ TRANSPORTATION: Has Until Sept. 12 to File Plan & Disclosures
-------------------------------------------------------------------
Judge Jil Mazer-Marino has entered an order that Almaz
Transportation, Inc.'s time period to file a Chapter 11 Plan of
Reorganization and Disclosure Statement is extended to and
including Sept. 12, 2023.

The extension of the time period granted is without prejudice to
such further requests that may be made pursuant to Section 1121(e)
of the Bankruptcy Code by the Debtors or any party in interest, for
cause shown, upon notice and a hearing.

The Debtor is an organization that primarily operates in the
ambulance services business/industry within the Local & Suburban
Transit & Interurban Highway Transporation sector.  The Debtor has
been operating for 22 years.  In order to reach an agreement with
the NYS Department of Health Medical Financial Management, the
Debtor sought relief by filing for Chapter 11 bankruptcy.

In seeking the extension, the Debtor explained that it needs time
to complete the negotiations with the NYS Department, to draft the
settlement agreement, thereafter to obtain Court approval of the
mutually reached terms and to file a plan of reorganization,
incorporating settlement terms reached by the parties and offering
treatment to remaining creditors of the estate.   To date, the
Debtor is awaiting a response from the NYS Department regarding its
offer.

                    About Almaz Transportation

Almaz Transportation, Inc., sought protection under Chapter 11 of
the U.S. Bankruptcy Code (Bankr. E.D.N.Y. Case No. 22-42027) on
Aug. 25, 2022.  In the petition signed by Yefim Sabler, president,
the Debtor disclosed under $1 million in both assets and
liabilities.

Judge Jil Mazer-Marino oversees the case.

The Debtor tapped the Law Offices of Alla Kachan, PC, as its
counsel, and Wisdom Professional Services Inc., as accountant.


ALPINE SUMMIT: Case Summary & 30 Largest Unsecured Creditors
------------------------------------------------------------
Lead Debtor: Alpine Summit Energy Partners, Inc.
             3322 West End Ave., Ste. 450
             Nashville, TN 37203


Seven affiliates that concurrently filed voluntary petitions for
relief under Chapter 11 of the Bankruptcy Code:

    Debtor                                        Case No.
    ------                                        --------
Alpine Summit Energy Partners, Inc. (Lead Case)   23-90739
Ironroc Energy Partners LLC                       23-90738
Alpine Summit Energy Investors, Inc.              23-90740
HB2 Origination, LLC                              23-90741
Ageron Ironroc Energy, LLC                        23-90742
Ageron Energy II, LLC                             23-90743
Alpine Carbon, LLC                                23-90744

Business Description: The Debtors, together with their non-
                      debtor affiliates, develop, own and operate
                      oil and gas properties in several
                      formations in Texas.

Chapter 11 Petition Date: July 5, 2023

Court: United States Bankruptcy Court
       Southern District of Texas

Judge: Hon. David R. Jones

Debtors' Counsel: Eric M. English, Esq.
                  M. Shane Johnson, Esq.
                  Megan Young-John, Esq.
                  Michael B. Dearman, Esq.
                  James A. Keefe, Esq.
                  Jordan Stevens, Esq.
                  PORTER HEDGES LLP
                  1000 Main Street, 36th Floor
                  Houston, Texas 77002
                  Tel: (713) 226-6000
                  Fax: (713) 226-6248
                  Email: eenglish@porterhedges.com
                         sjohnson@porterhedges.com
                         myoung-john@porterhedges.com
                         mdearman@porterhedges.com
                         jkeefe@porterhedges.com
                         jstevens@porterhedges.com

Debtors'
Investment
Banker:           HOULIHAN LOKEY CAPITAL, INC.

Debtors'
Financial
Advisor:          HURON CONSULTING SERVICES LLC

Debtors'
Claims,
Noticing &
Solicitation
Agent:            KROLL RESTRUCTURING ADMINISTRATION LLC

Lead Debtor's
Estimated Assets: $0 to $50,000

Lead Debtor's
Estimated Liabilities: $500,000 to $1 million

The petitions were signed by Craig Perry CEO and Chairman of the
Board Alpine Summit Energy Partners, Inc.

A full-text copy of the Lead Debtor's petition is available for
free at PacerMonitor.com at:

https://www.pacermonitor.com/view/536V3DQ/Alpine_Summit_Energy_Partners__txsbke-23-90739__0001.0.pdf?mcid=tGE4TAMA

Consolidated List of Debtors' 30 Largest Unsecured Creditors:

   Entity                         Nature of Claim     Claim Amount

1. Sotaog LLC                       Trade Vendor        $4,893,345
Attn: Robert Estill
1707 1/2 Post Oak Blvd
Ste 264
Houston, TX 77056
Phone: 281-460-0498
Email: reestill@sotaog.com

2. Magnolia Oil & Gas                  Royalty          $2,565,751
Operating, LLC                      Non-Operating
Attn: Denise Speer                 Working Interest
Nine Greenway Plaza
Suite 1300
Houston, TX 77046
Phone: 713-842-9055
Email: dspeer@mgyoil.com

3. Bold Production Services, LLC     Trade Vendor       $2,207,235
Attn: Debi Avila
10880 Alcott Dr.
Suite A
Houston, TX 77043
Phone: 833-369-2653
Email: davila@bps-llc.com

4. Completion Equipment              Trade Vendor       $2,053,369
Rental, Inc.
Attn: Lisa Robinson
4085 Cibolo Canyons Street
Suite 101
San Antonio, TX 78261
Phone: 210-462-7132
Email: ar@completionrental.com

5. Legacy Energy Services            Trade Vendor       $1,946,856
Attn: Jessica Yanushka
3276 County Road 303
Jourdanton, TX 78026
Phone: 210-289-2482
Email: jessica@legacyenerserv.com

6. Smart Oilfield Services LLC       Trade Vendor       $1,627,422
Attn: Katlynn Cannon
P.O. Box 3002
Libierty, TX 77575
Tel: 936-336-3768
Fax: 936-334-1951
Email: ap@smartoilfieldservices.com

7. TGM Services Inc.                 Trade Vendor       $1,624,585
Attn: Rebekah Zuniga
P.O. Box 566
Giddings, TX 78942
Phone: 979-716-8999
Email: bek@tgmsi.com

8. Gladiator Energy, LLC             Trade Vendor       $1,576,340
Attn: Cindy Martinez -
AP/AR Supervisor
3200 Southwest Freeway
Suite 1275
Houston, TX 77027
Phone: 832-372-7315
Email: ar@gladiatorenergy.com

9. Royalty E-Line LLC                Trade Vendor       $1,550,802
Attn: Leeann Coleman
9224 US Hwy 277
Carrizo Springs, TX 78834
Tel: 830-694-3142
Fax: 830-694-3142
Email: lcoleman@royaltyeline.com

10. Estis Compression LLC             Trade Vendor      $1,506,978
Attn: Angelia Palmer
545 Huey Lenard Loop
West Monroe, LA 71292
Tel: 318-397-5557
Fax: 903-643-8939
Email: apalmer@estiscompression.com

11. TDS Enterprises Inc.              Trade Vendor      $1,312,933
Attn: Thomas (JE) Schamber
Phone: 307-349-5621
Email: deswyo@gmail.com

12. RWDY Inc.                         Trade Vendor      $1,120,550
Attn: Lynn Wollman
950 Echo Lane
Suite 200
Houston, TX 77024
Phone: 713-984-7554
Email: bto@rwdyinc.com

13. Flow Zone, LLC                    Trade Vendor      $1,100,364
Attn: Tonya Watson
Dept. 248 P.O. Box 4346
Houston, TX 77210
Phone: 281-406-9402
Email: tkwatson@flow-zone.com

14. Exxon Mobil Corporation             Royalty &         $857,851
Attn: President or General Counsel    Non-Operating
5959 Las Colinas Boulevard               Working
Irving, TX 75039-2298                    Interest
Phone: 972-940-6000

15. Quorum Business Solutions          Trade Vendor       $730,458
Attn: President or General Counsel
811 Main Street
Suite 2000
Houston, TX 77002
Phone: 713-430-8600
Email: remittance.notification@quorumsoftware.com

16. Patriot Steel Group, LLC           Trade Vendor      $720,271
Attn: Brandon
PO Box 548
Broussard, LA 90518
Phone: 337-400-2061
Email: chris@patriotsteelgroup.com

17. South Texas Fencing &              Trade Vendor       $635,800
Trenching
Attn: Kevin Kerr
PO Box 1499
Alice, TX 78333
Phone: 361-492-0876

18. 448 Supply Inc.                    Trade Vendor       $600,486
Attn: Ashley Lopez
1482 FM 448
Giddings, TX 78942
Phone: 979-542-0376
Email: AL448SUPPLY2014@GMAIL.COM

19. San Roman Ranch Mineral           Royalty & Non-      $591,495
Partners, Ltd                       Operating Working
Attn: Lauren Chilton                    Interest
5635 Yolanda Circle
Dallas, TX 75229
Phone: 214-277-4702
Email: lauren.chilton@icloud.com

20. Sterling Crane LLC                Trade Vendor        $525,715
Attn: President or General Counsel
9351 Grant St.
Suite 250
Thornton, CO 80229
Tel: 303-422-0434
Fax: 303-431-9462
Email: phibbert@sterlingcrane.com

21. Nitro Fluids LLC                  Trade Vendor        $437,156
Attn: Eric Fontenot
P.O. Box 585
Yorktown, TX 78164
Phone: 361-938-7400

22. Trend Services Inc.               Trade Vendor        $379,667
Attn: President or General Counsel
2825 SE Evangeline Thruway
Lafayette, LA 70508
Tel: 337-234-7990
Fax: 337-232-3709
Email: aroberts@tsinc.cc

23. R & L Water LLC                   Trade Vendor        $375,000
Attn: President or General Counsel
1595 County Road 221
Giddings, TX 78942
Phone: 512-284-2739

24. Morgan Petroleum Testers, Inc.    Trade Vendor        $359,267
Attn: Chris Manning
PO Box 1006
Giddings, TX 78942
Tel: 979-542-9390
Fax: 979-542-9463
Email: info@morgantesters.com

25. ACME Truck Line Service Inc.      Trade Vendor        $335,406
Attn: President or General Counsel
MSC-410683
Nashville, TN 37241
Tel: 504-368-2510
Fax: 888-345-2263
Email: credit@acmetruck.com

26. Oilfield Instrumentation          Trade Vendor        $333,884
USA Aldons
Attn: Keith Price/Derek Cook
PO Box 51902
Lafayette, LA 70505
Tel: 337-839-1263
Fax: 337-982-2344
Email: hwhitney@oiusa.com

27. Aquaterra Water Management        Trade Vendor        $330,825

Attn: President or General Counsel  
10343 W. Sam Houston Pkwy N
Suite 325
Houston, TX 77064
Tel: 979-690-2226

28. Richard's Hot Oil &                Trade Vendor       $320,071
Lease Service
Attn: President or General Counsel
P.O. Box 816
Giddings, TX 78942
Email: rhos1983@hotmail.com

29. Rocking W Energy Services, LLC     Trade Vendor       $301,945
Attn: Kacy Frazier - Controller
PO Box 458
Banquete, TX 78339
Phone: 361-813-5174
Email: kacy@rockingwes.com

30. Geosteering LLP                    Trade Vendor       $296,778
Attn: President or General Counsel
77 Sugar Creek Center Blvd.
Ste. 385
Sugarland, TX 77478


APMI INC: Seeks to Hire Walton Law Group as Bankruptcy Counsel
--------------------------------------------------------------
APMI, Inc. seeks approval from the U.S. Bankruptcy Court for the
District of Maryland to employ Walton Law Group, LLC as counsel.

The firm will render these services:

     (a) prepare and file all necessary bankruptcy pleadings on
behalf of the Debtor;

     (b) negotiate with secured creditors regarding post-petition
payments and a Chapter 11 Plan;

     (c) represent with respect to adversary and other proceedings
in connection with the bankruptcy;

     (d) prepare the Debtor's status reports, disclosure statement,
and plan of reorganization;

     (e) prepare and respond to any and all necessary pleadings and
requests from the court, trustee, creditors, and any other
interested party; and

     (f) advise the Debtor with respect to powers and duties as a
debtor in continued and future financial affairs.

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

     Charles E. Walton $375
     Senior Associates $275
     Junior Associates $200
     Paralegal $75
     Financial Analysis $75

Charles Walton, Esq., an attorney at Walton Law Group, disclosed in
a court filing that the firm is a "disinterested person" as that
term is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Charles E. Walton, Esq.
     Walton Law Group, LLC
     10905 Fort Washington Road, Suite 201
     Fort Washington, MD 20744
     Telephone: (301) 233-0607
     Facsimile: (202) 595-9121
     Email: cwalton@cwaltonlaw.com

                         About APMI Inc.

APMI, Inc. sought relief under Chapter 11 of the U.S. Bankruptcy
Code (Bankr. D. Md. Case No. 23-13641) on May 24, 2023, listing
under $1 million in both assets and liabilities. Judge Lori S.
Simpson oversees the case.

Charles E. Walton, Esq., at Walton Law Group, LLC is the Debtor's
legal counsel.


ARS SPECIALTY: Seeks to Tap Joyce W. Lindauer as Bankruptcy Counsel
-------------------------------------------------------------------
ARS Specialty Contractors LLC seeks approval from the U.S.
Bankruptcy Court for the Western District of Texas to employ Joyce
W. Lindauer Attorney, PLLC as its counsel.

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

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

     Joyce W. Lindauer, Esq.                 $475
     Sydney Ollar, Associate Attorney        $250
     Laurance Boyd, Associate Attorney       $235
     Dian Gwinnup, Paralegal                 $210
     Other Paralegals/Legal Assistants $50 - $210

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

The firm received a retainer of $26,725 from the Debtor.

Joyce Lindauer, Esq., the owner of the firm, disclosed in a court
filing that the firm is a "disinterested person" as defined in
Section 101(14) of the Bankruptcy Code.

The firm can be reached through:
     
     Joyce W. Lindauer, Esq.
     Joyce W. Lindauer Attorney, PLLC
     1412 Main Street, Suite 500
     Dallas, TX 75202
     Telephone: (972) 503-4033
     Facsimile: (972) 503-4034
     Email: joyce@joycelindauer.com

                   About ARS Specialty Contractors

ARS Specialty Contractors LLC is a foundation, structure, and
building exterior contractor.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. W.D. Texas Case No. 23-50751) on June 15,
2023, with $1 million to $10 million in both assets and
liabilities. Elizabeth Yetman Chavez, president, signed the
petition.

Judge Craig A. Gargotta oversees the case.

Joyce W. Lindauer, Esq., at Joyce W. Lindauer Attorney, PLLC,
represents the Debtor as legal counsel.


ASPIRA WOMEN'S: DECD Agrees to Defer Loan Payments Until Dec. 1
---------------------------------------------------------------
Aspira Women's Health, Inc. disclosed in a Form 8-K filed with the
Securities and Exchange Commission that it was notified by the
Connecticut Department of Economic and Community Development that
the Company satisfied all job creation and retention requirements
under the loan agreement entered into by the Company and DECD in
2016, as amended in 2018 and 2020.  As a result, the Company is
entitled to a credit of $1,000,000 towards its outstanding loan
balance.  Following the loan forgiveness, the Company's total
outstanding debt obligations will be approximately $1.6 million.

In a separate agreement dated June 6, 2023, the DECD agreed to
defer all principal and interest payments due under all outstanding
loan agreements until Dec. 1, 2023.

                    About Aspira Women's Health

Formerly known as Vermillion, Inc., Aspira Women's Health Inc. --
http://www.aspirawh.com-- is transforming women's health with the
discovery, development and commercialization of innovative testing
options and bio-analytical solutions that help physicians assess
risk, optimize patient management and improve gynecologic health
outcomes for women.  OVA1 plus combines its FDA-cleared products
OVA1 and OVERA to detect risk of ovarian malignancy in women with
adnexal masses.  ASPiRA GenetiXSM testing offers both targeted and
comprehensive genetic testing options with a gynecologic focus.
With over 10 years of expertise in ovarian cancer risk assessment
ASPIRA has expertise in cutting-edge research to inform its next
generation of products.  Its focus is on delivering products that
allow healthcare providers to stratify risk, facilitate early
detection and optimize treatment plans.

Aspira Women's reported a net loss of $27.17 million for the year
ended Dec. 31, 2022, compared to a net loss of $31.66 million for
the year ended Dec. 31, 2021.  As of Dec. 31, 2022, the Company had
$17.37 million in total assets, $10.64 million in total
liabilities, and $6.73 million in total stockholders' equity.

Woodbridge, New Jersey-based BDO USA, LLP, the Company's auditor
since 2012, issued a "going concern" qualification in its report
dated March 30, 2023, citing that the Company has suffered
recurring losses from operations and expects to continue to incur
substantial losses in the future, which raise substantial doubt
about its ability to continue as a going concern.


AVIS BUDGET: Moody's Gives B1 Rating on New Senior Unsecured Notes
------------------------------------------------------------------
Moody's Investors Service assigned a B1 rating to the new notes of
Avis Budget Finance plc, a wholly-owned subsidiary of Avis Budget
Car Rental, LLC (Avis). All other ratings of Avis are unaffected,
including the Ba3 corporate family rating, the Ba1 senior secured
rating, and the B1 senior unsecured rating. The B1 senior unsecured
rating on the existing notes of Avis Budget Finance plc is also
unaffected. The outlook is stable.

The new senior unsecured notes of Avis Budget Finance plc are
guaranteed by Avis and the obligations under the guarantee will
rank equally in right of payment to Avis' existing senior unsecured
indebtedness. The proceeds from the offering will be used to redeem
all of the outstanding 4.125% senior unsecured notes due November
2024 that are issued by Avis Budget Finance plc. The rating on the
2024 notes will be withdrawn when the notes have been repaid in
full. The remaining proceeds will be used for general corporate
purposes, which may include repayment of indebtedness.

Assignments:

Issuer: Avis Budget Finance plc

Backed Senior Unsecured Regular Bond/Debenture, Assigned B1

RATINGS RATIONALE

The Ba3 corporate family rating reflects the competitive position
that Avis holds in the car rental industry. Avis' revenue is
diversified across on-airport and off-airport operations, leisure
and corporate travel, and by geography. Strategically, Avis is
intently focused on enhancing customer experience, operational
efficiency, fleet discipline, and connectivity.

Despite its oligopolistic nature, the car rental market is highly
competitive and poses several challenges that Avis has to contend
with. These challenges include the cyclical nature of the industry,
the possibility of future imbalances between industry fleet levels
and customer demand, a heavy reliance on capital markets to fund
annual fleet purchases, and the need to adapt to an evolving
transportation landscape.

Moody's expects that the car rental market will start to normalize
in the course of 2023, resulting in pressure on last year's peak
cycle earnings due to lower revenue per day, abating capital gains
on the sale of used vehicles, and higher interest expense.
Nonetheless, Moody's projects that Avis' pre-tax income margin will
be a robust 14.8% in 2023, before softening to the low teens in
2024. Debt/EBITDA will gradually increase as the benefit from
capital gains lessens but will remain below 4 times.

The stable outlook is predicated on Moody's expectation that Avis
will continue to generate solid earnings and cash flow over the
next 12 months, notwithstanding a retreat from the very favorable
market conditions in the last two years.

Moody's anticipates that liquidity will remain good (SGL-2),
supported by a cash balance of at least $500 million and typically
around $1 billion of available capacity under the company's
revolving credit facility. Avis' ability to dispose used vehicles
expeditiously remains critical when demand wanes to raise proceeds
that can be deployed to repay the company's debt obligations.

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

The ratings could be upgraded with evidence that Avis manages its
assets efficiently, while industry fleet capacity and capital
allocation remain disciplined. Metrics that would reflect such
performance include pre-tax income as a percent of sales of at
least 10%; EBITA/average assets of around 10%; and debt/EBITDA
below 3.25 times. Good liquidity is also a requirement for an
upgrade, including prudent management of collateral in the
company's vehicle funding programs.

The ratings could be downgraded if Avis is unable to manage fleet
utilization consistently at approximately 70%, if revenue per
vehicle per day drops considerably, if Avis' ability to dispose
vehicles becomes constrained, or if there is a steep drop in used
vehicle prices that would require Avis to increase collateral under
its vehicle financing programs. Metrics that contribute to a rating
downgrade include pre-tax income as a percent of sales of less than
7.5%, EBITA/average assets of less than 7%, or debt/EBITDA
sustained above 4 times.

The principal methodology used in this rating was Equipment and
Transportation Rental published in February 2022.

Avis Budget Car Rental, LLC is one of the world's leading car
rental companies, operating under the Avis, Budget, and Zipcar
brands in more than 10,000 rental locations worldwide. Revenue for
the last 12 months ended March 2023 was $12.1 billion.


AZURE POWER: Fitch Lowers US Dollar Bond to 'B', On Watch Neg.
--------------------------------------------------------------
Fitch Ratings has downgraded Azure Power Solar Energy Private
Limited's (Azure RG2) US dollar bond to 'B' from 'BB-' and Azure
Power Energy Ltd's (Azure RG3) US dollar bond to 'B' from 'BB'. All
ratings remain on Rating Watch Negative.

RATING RATIONALE

The downgrade reflects corporate governance concerns evident from
the prolonged failure of management to manage annual audited
financial disclosures. Azure Power Global Limited (APGL) may face
delisting in less than two months. The delisting could trigger a
technical default of the US dollar bonds if the company ceases to
file periodic reports with the US Securities and Exchange

Commission (SEC) as well, which could become an event of default if
it continues to fail to do so for 60 consecutive days after written
notice is given by bond holders of 25% or more aggregate principal
amount of the notes.

The Rating Watch Negative reflects the continued lack of clarity
related to the impact of APGL's unresolved internal controls and
compliance framework matters, as well as changes in management and
the chair of the Audit and Risk Committee, on the overall
performance and financial flexibility of the restricted groups.

APGL, the holding company of both Azure RG2 and Azure RG3, missed
its statutory deadline to file its Form 20-F audited financial
statements for its financial year ended March 2022 (FY22) with the
US Securities and Exchange Commission (SEC) in August 2022. APGL
now has until 16 August 2023, ie. maximum cure period from the New
York Stock Exchange (NYSE) to file its annual report and any
subsequent delayed filings with SEC, failing which NYSE will
proceed to initiate suspension and delisting procedures.

Both restricted groups have released their FY22 unaudited financial
statements. To date, management has yet to provide clear guidance
or a commitment to release the group's audited financial
statements. It may take more than six months to receive adequate
information from management for Fitch to be able to resolve the
Rating Watch Negative.

RATING SENSITIVITIES

Factors that Could, Individually or Collectively, Lead to Negative
Rating Action/Downgrade

Continued material weakness in corporate governance.

Factors that Could, Individually or Collectively, Lead to Positive
Rating Action/Upgrade

The Rating Watch Negative will be removed if there are no material
implications from management's operational and financial
disclosures at the Azure RG2 and RG3 level. The ratings could be
upgraded following our assessment of identified concerns in the
disclosures.

ESG CONSIDERATIONS

Azure RG3 has an ESG Relevance Score of '5' for Management Strategy
due to management's failure to anticipate and manage regulatory
financial disclosures on time, which has a negative impact on the
credit profile. This is highly relevant to the rating, resulting in
the downgrade. All ratings remain on Rating Watch Negative.

Azure RG2 has an ESG Relevance Score of '5' for Management Strategy
due to management's failure to anticipate and manage regulatory
financial disclosures on time, which has a negative impact on the
credit profile. This is highly relevant to the rating, resulting in
the downgrade. All ratings remain on Rating Watch Negative.

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


BAUSCH HEALTH: Calamos COIF Marks $235,813 Loan at 19% Off
----------------------------------------------------------
Calamos Convertible Opportunities and Income Fund has marked its
$235,813 loan extended to Bausch Health Companies, Inc. to market
at $191,088, or 81% of the outstanding amount, as of April 30, 2023
according to a disclosure contained in Calamos COIF's Form N-CSR
for the fiscal year ended April 30, 2023, filed with the Securities
and Exchange Commission on June 28, 2023.

Calamos COIF is a participant in a Bank Loan that accrues interest
at a rate of 10.240% per annum (1 mo. SOFR + 5.25%) to Bausch
Health Companies, Inc. The loan is scheduled to mature on February
1, 2027.

Calamos Convertible Opportunities and Income Fund was organized as
a Delaware statutory trust on April 17, 2002 and is registered
under the Investment Company Act of 1940  as a diversified,
closed-end management investment company. The Fund commenced
operations on June 26, 2002.

Health Companies Inc develops drugs for unmet medical needs in
central nervous system disorders, eye health and gastrointestinal
diseases, as well as contact lenses, intraocular lenses, ophthalmic
surgical Bausch equipment, and aesthetic devices.


BEP ULTERRA: Moody's Puts 'B2' CFR on Review for Upgrade
--------------------------------------------------------
Moody's Investors Service placed BEP Ulterra Holdings, Inc.'s
(Ulterra) ratings on review for upgrade following the announcement
of its agreement to be acquired by Patterson-UTI Energy, Inc. (Baa3
stable, Patterson-UTI). The Ulterra ratings under review include
its B2 Corporate Family Rating, B2-PD Probability of Default
Rating, and B2 senior secured term loan B rating. The outlook was
also changed to rating under review from stable.

Ulterra and Patterson-UTI reached an agreement whereby Ulterra will
be acquired for a combination of cash and stock that values the
company at -$800 million. Ulterra's term loan will be paid off in
full before closing and the deal is expected to close in the third
quarter of 2023, subject to customary closing conditions and
required regulatory approvals.

"The acquisition is a positive for Ulterra due to Patterson-UTI's
much stronger credit profile. The addition of Ulterra's assets to
Patterson-UTI's product offering will broaden Patterson-UTI's
geographic footprint and further improve its position in drilling."
said Jake Leiby, Moody's Senior Analyst.

On Review for Upgrade:

Issuer: BEP Ulterra Holdings, Inc.

Corporate Family Rating, Placed on Review for Upgrade, currently
B2

Probability of Default Rating, Placed on Review for Upgrade,
currently B2-PD

Senior Secured Bank Credit Facility, Placed on Review for Upgrade,
currently B2

Outlook Actions:

Issuer: BEP Ulterra Holdings, Inc.

Outlook, Changed To Rating Under Review From Stable

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

Ulterra's ratings were placed on review for upgrade based on its
agreement to be acquired by Patterson-UTI, which has a stronger
credit profile and greater financial resources.

Moody's expects Ulterra's term loan to be fully paid off at
closing. Moody's will likely withdraw all of Ulterra's ratings upon
full extinguishment of the company's debt. Ulterra had $385 million
of reported balance sheet debt outstanding as of March 31, 2023.

BEP Ulterra Holdings, Inc. is a manufacturer of Polycrystalline
Diamond Compact (PDC) drill bits and stick-slip reduction tools
headquartered in Fort Worth, Texas. Ulterra is owned by the private
equity firms Blackstone Group and American Securities.            

The principal methodology used in these ratings was Oilfield
Services published in January 2023.


BEP ULTERRA: S&P Places 'B-' ICR on Watch Positive on Acquisition
-----------------------------------------------------------------
S&P Global Ratings placed the 'B-' issuer credit rating and senior
secured debt ratings on BEP Ulterra Holdings Inc. (Ulterra) on
CreditWatch with positive implications.

The CreditWatch positive placement reflects the likelihood that S&P
will raise the ratings on Ulterra following the close of the
acquisition, which it expects will occur in the third quarter of
2023.

On July 5, 2023, U.S.-based oilfield services company Patterson-UTI
Energy Inc. announced it has entered into a definitive agreement to
acquire Ulterra Drilling Technologies L.P., the operating
subsidiary of BEP Ulterra Holdings Inc. (Ulterra), for $370 million
of cash and 34.9 million Patterson-UTI shares.

S&P said, "The CreditWatch placement reflects the likelihood that
we will raise the rating on Ulterra following the close of its
acquisition by higher-rated Patterson-UTI ('BB+'/Watch Pos/--). We
will likely view Ulterra as a core subsidiary of Patterson given
its complementary drill-bit product offering and its growing
international footprint, primarily in the Middle East. We expect
Ulterra's term loan (approximately $398 million outstanding as of
March 31, 2023) will be paid off at closing. The transaction is
subject to customary closing conditions and receipt of required
regulatory approvals.

"The CreditWatch positive placement reflects the likelihood that we
will raise the ratings on Ulterra to match the ratings on
Patterson-UTI when the deal closes, assuming the transaction is
completed as proposed and there are no material changes to our
assumptions."

ESG credit indicators: E-4, S-2, G-3



BEVERLY COMMUNITY: No Patient Care Concern, 1st PCO Report Says
---------------------------------------------------------------
Tamar Terzian, the court-appointed patient care ombudsman, filed a
first interim report regarding the quality of patient care provided
by Beverly Community Hospital Association.

The report covers the period from May 1 to July 1.

Beverly Community Hospital continues to operate a 202-bed acute
care hospital located at 309 W. Beverly Blvd., Montebello, Calif.
The hospital administration is working with all professionals
during the reorganization process and all professionals continue to
disclose and communicate with the PCO and her team.

During the initial visit, the PCO and her team were on site for
three weeks meeting with various employees in each department. The
PCO and her team also met with the Chief Nursing Officer, the
Director of Quality Risk and the Chief Financial Officer.

The PCO reported that there are no physician complaints that were
noted at this time. The staff was concerned primarily with the
bankruptcy process and their own future employment. The hospital
was well staffed and had no supply issued except with continued
supplies from certain vendors that administration resolved.

The PCO observed patient care in the Emergency Department and
determined that the nurses and staff worked together to assure
patient care. This Department continued to provide quality patient
care, with transfers to other hospitals if the patient care
otherwise would be compromised.

Meanwhile, the PCO did not observe operational concerns as
contemplated by Section 333(b)(3) of the Bankruptcy Code with
potential patient safety implications.

The PCO recommended to the administration to assign a single person
to check during morning huddles on the needs of each department for
any supplies or medications. She recommends continued work between
Beverly Community Hospital's counsel and vendors to assure the
hospital has the resources for meeting patient care.

The expectation at this juncture is that the PCO and her team will
conduct site visits during the sale process. The PCO will remain
engaged with clinical leadership and the quality department to
monitor staffing coverage.

A copy of the ombudsman report is available for free at
https://urlcurt.com/u?l=cidH9q from PacerMonitor.com.

The ombudsman may be reached at:

     Tamar Terzian
     Terzian Law Group, PC
     1122 East Green St.
     Pasadena, CA 91106
     Phone (818) 242-1100
     Email: tamar@terzlaw.com

           About Beverly Community Hospital Association

Beverly Community Hospital Association and affiliates operate
general medical and surgical hospitals.

The Debtors sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. C.D. Calif. Lead Case No. 23-12359) on
April 19, 2023. In the petition signed by its chief executive
officer, Alice Cheng, Beverly Community disclosed $1 million to $10
million in assets and $100 million to $500 million in liabilities.

Judge Sandra R. Klein oversees the case.

The Debtors tapped Sheppard, Mullin, Richter and Hampton, LLP as
bankruptcy counsel; Orrick, Herrington & Sutcliffe, LLP as special
and conflicts counsel; and Triple P RTS, LLC, a wholly owned
subsidiary of Portage Point Partners, LLC, as restructuring
advisor.

The U.S. Trustee for Region 16 appointed an official committee to
represent unsecured creditors in the Chapter 11 case of Beverly
Community Hospital Association. The committee is represented by
Tania Moyron, Esq.


BITNILE METAVERSE: Delays Form 10-K for Period Ended March 31
-------------------------------------------------------------
BitNile Metaverse, Inc. filed with a Form 12b-25 with the
Securities and Exchange Commission with respect to its Annual
Report on Form 10-K for the year ended March 31, 2023.  The Company
said the compilation, dissemination and review of the information
required to be presented in the Form 10-K for the fiscal year ended
March 31, 2023 has imposed requirements that have rendered timely
filing of the Form 10-K impracticable without undue hardship and
expense to the Company.

Because the operations of White River Energy Corp and Wolf Energy
Services, Inc. are reflected as discontinued operations, the
Company expects to report no revenue in the year ended March 31,
2023 compared to $17,455 of revenue in the year ended March 31,
2022 which related to the Bitcoin mining operation.  The Company
expects to report cost of revenues of approximately $263,954 and
loss from continuing operations before other income (expense) of
approximately $(28,245,172) for the year ended March 31, 2023,
compared to cost of revenues of $183,590 and loss from continuing
operations before other income (expense) of $(15,459,814) for the
year ended March 31, 2022.  The difference in loss from continuing
operations is primarily due to an increase in salaries and salaries
related costs arising from the stock-based compensation, as well as
an increase in depreciation, amortization and impairment of
approximately $1.4 million related to the impairment of the miners
that Agora Digital Holdings, Inc. had purchased as it has moved to
a hosting model from a mining model for Bitcoin.

The Company expects to report total other expense of approximately
$(29,242,232) in the year ended March 31, 2023, compared to total
other income of $14,718,251 in the year ended March 31, 2022, with
the difference primarily attributable to a reduction in change in
fair value of warrant derivative liabilities, partially offset by
an increase in preferred stock derivative liability, as well as
derivative income of $14,365,276 related to the issuance of the
Company's Preferred Series A, B and C stock in the year ended
March 31, 2023.

The Company expects to report net loss from continuing operations
for the year ended March 31, 2023 of approximately ($57,487,404) as
compared to net loss from continuing operations of $(741,563) for
the year ended March 31, 2022.  The decrease was primarily
attributable to increases in salaries and salaries related costs in
the period ended 2023 and the Company's impairment charge in the
period ended 2023, partially offset by the change in the fair value
of the derivative liabilities and the change of the preferred stock
liability.

The Company expects to report a net loss of approximately
$(87,314,153) for the year ended March 31, 2023 compared to a net
loss of $(9,925,394) for the year ended March 31, 2022.  The
increase primarily related to losses on discontinued operations
from the sale of the Company's subsidiaries, in addition to the net
loss from continuing operations described above.

The expected results of operations set forth above are subject to
change and completion of the auditor's review.

                        About BitNile Metaverse

Founded in 2011, BitNile Metaverse (formerly Ecoark Holdings, Inc.)
owns 100% of BitNile.com, Inc., including the BITNILE.COM metaverse
platform.  The Platform, which went live to the public on March 1,
2023, allows users to engage with a new social networking community
and purchase both digital and physical products while playing 3D
immersive games.  In addition to BitNile.com, Inc., BitNile
Metaverse also owns three non-core subsidiaries either directly or
indirectly: approximately 66% of Wolf Energy Services Inc. (OTCQB:
WOEN) indirectly; 100% of Zest Labs, Inc. directly; and
approximately 89% of Agora Digital Holdings Inc. directly. BitNile
Metaverse also owns approximately 70% of White River Energy Corp
(OTCQB: WTRV).

The Company reported a net loss of $10.55 million for the year
ended March 31, 2022, a net loss of $20.89 million for the year
ended March 31, 2021, a net loss of $12.14 million for the year
ended March 31, 2020, and a net loss of $13.65 million for the year
ended March 31, 2019.  As of Dec. 31, 2022, the Company had $50.07
million in total assets, $13.18 million in total liabilities, and
$36.88 million in total stockholders' equity.


BLOCKFI INC: Clients' Recovery in Plan to Depend on Lawsuits
------------------------------------------------------------
Blockfi Inc., et al.m submitted a Disclosure Statement relating to
the Second Amended Joint Chapter 11 Plan pursuant to Chapter 11 of
the Bankruptcy Code.

Intent on moving expeditiously through Chapter 11, the Debtors
filed the initial Joint Plan of Reorganization on the first day of
the Chapter 11 Cases. The Initial Plan contemplated either a sale
of substantially all of BlockFi's assets to a third-party or a
self-liquidation transaction wherein BlockFi would return Digital
Assets and cash to creditors (the "Self-Liquidation Transaction")
followed, in each case, by a Wind Down of the Debtors' Estates. The
Self-Liquidation Transaction served as a floor for a third-party
sale transaction.

Moelis prepared a comprehensive marketing strategy designed to
identify bidders for packages of the Debtors' assets, including the
BlockFi Platform (as defined below), Debtors' physical self-mining
assets (the "Equipment"), loans secured by mining assets (the
"Mining Loans"), and claims against certain third-parties. With a
marketing strategy in place, on or about December 12, 2022, the
Debtors, with the assistance of Moelis, began soliciting interest
in the purchase of certain of the Debtors' Equipment and Mining
Loans (together, the "Mining Portfolio"), as well as an interest in
a self-mining facility in Spartanburg, South Carolina hosted by the
Debtors' joint venture, BV Power Alpha LLC (the "Hosting Joint
Venture"). The Debtors marketed the Mining Portfolio to potential
bidders as a package, but also allowed parties to make bids on
portions of the Mining Portfolio.

These efforts were successful and generated market interest in the
Mining Portfolio -- more than 70 prospective bidders executed
nondisclosure agreements with the Debtors and engaged in further
diligence toward potentially submitting a bid for the Mining
Portfolio.  Through this marketing process, the Debtors, in
consultation with Moelis and the Debtors' other advisors, concluded
that it would be value-maximizing to sell the Equipment separately
from the Debtors' interest in the Hosting Joint Venture and Mining
Loans.  To that end, the Debtors and Moelis reoriented their Mining
Portfolio sale efforts to focus, in the near-term, on the marketing
and sale of the Equipment while holding, renegotiating, or
otherwise pursuing collection on the Mining Loans and continuing to
manage the Hosting Joint Venture.

In furtherance of the sale process, the Debtors filed the Bidding
Procedures Motion, seeking authority to establish certain formal
bidding procedures for a potential sale of any or all of the
Debtors' assets.  On Jan. 30, 2023, the Bankruptcy Court entered
the order approving the Bidding Procedures.

On Feb. 28, 2023, the Debtors held an auction to sell the
Equipment. At the conclusion of the Equipment Auction, the Debtors
concluded that U.S. Farms & Mining Opportunity Fund LLC's bid for
the totality of the auctioned Equipment represented the most
value-maximizing offer available to the Debtors.

On March 2, 2023, the Debtors sought Court approval to execute an
asset purchase agreement with U.S. Farms and sell the Equipment for
approximately $4.675 million.  After a hearing on March 23, 2023 to
consider the Debtors' proposed sale of the Equipment to U.S. Farms,
on March 24, 2023, the Bankruptcy Court entered the order approving
the sale of the Equipment.

In parallel with the marketing and sale of their Mining Portfolio,
on January 9, 2023, the Debtors and Moelis began soliciting
interest for the purchase of the BlockFi Platform. This asset
package consists of (i) an end-to-end Digital Asset platform that
offers a wide array of product offerings to both retail and
institutional users across the U.S. and internationally (the
"Digital Asset Platform"), (ii) 440,000 funded U.S. Client accounts
(the "U.S. Client Accounts"), and (iii) 220,000 funded
international Client accounts (the "International Client Accounts,"
and together with the Digital Asset Platform and U.S. Client
Accounts, the "BlockFi Platform" and each a "Component").

The Debtors and their advisors actively facilitated diligence and
engaged with potential bidders throughout this process, and
although the Debtors received a number of indications of interests
for some or all of the Components of the BlockFi Platform, the
Debtors concluded that, given recent regulatory developments, among
other things, there may be a lack of meaningful value to be
generated from a sale. Therefore, finalizing and consummating a
transaction for the BlockFi Platform would not result in an
expedient and value-maximizing transaction for the benefit of the
Debtors' creditors.

                        Self-Liquidation

Accordingly, the Debtors are proceeding with proposing the
Self-Liquidation Transaction whereby, if the Plan is confirmed, the
Debtors will distribute their assets to creditors in accordance
with the terms of the Plan, followed by a Wind Down of their
affairs.  The Debtors, however, continue to evaluate their options,
and to the extent the Debtors determine that an alternative
transaction providing for the sale of all, or substantially all, of
the Debtors' assets (an "Alternative Transaction") would provide
more value to stakeholders than the Plan, the Debtors will pursue
the Alternative Transaction, and will provide Holders of Claims and
Interests with additional information and revised documents, as
applicable.

The ultimate recovery to clients and other creditors will depend
heavily on the Debtors' success or failure in prosecuting and
defending against pending and future disputes with BlockFi's
commercial counterparties, including Alameda, FTX, Emergent, ED&F
Man Capital Markets, Inc. (now known as Marex Capital Markets Inc.,
herein, "Marex"), 3AC, and Core Scientific, Inc. ("Core
Scientific"). Collectively, the success or failure of this
litigation (the "Litigation") will make a difference of in excess
of $1 billion to Clients.  The Debtors thus believe that any action
that may impair the Debtors' ability to prosecute and defend
against these claims would be irresponsible, could be catastrophic
for the Estates and Clients, and is not advisable. Accordingly, to
maximize recoveries to Clients, it is critical that BlockFi put
itself in a position to:

   (i) recover on the Emergent Pledge Agreement, which will likely
require active litigation in a forfeiture proceeding in the United
States District Court for the Southern District of New York and the
Bankruptcy Court, and potentially foreign proceeding(s). The
amounts at issue in litigation over the Emergent Pledge Agreement,
based on prevailing trading prices for certain of the assets at
issue, exceed $525 million;

  (ii) recover on the Alameda Pledge Agreement (and on other claims
likely to be advanced against Alameda and FTX), which will likely
require active litigation in both the Bankruptcy Court and the
United States Bankruptcy Court for the District of Delaware. The
amounts at issue in litigation over the Alameda Pledge Agreement,
based on allegations made in the Debtors' Chapter 11 Cases, exceed
$500 million;

(iii) recharacterize or subordinate (contractually, equitably, or
otherwise) FTX's claim for $275 million based on the FTX Facility,
which FTX contends to be pari passu with Clients and ahead in the
priority line of other General Unsecured Creditors. If FTX's claims
succeed, they would reduce recoveries to Clients;

  (iv) defeat Alameda's preference claims, in which it alleges that
BlockFi should return to Alameda's bankruptcy estate approximately
$150 million based on loan repayments made to BlockFi within the 90
days preceding Alameda's bankruptcy filings, approximately $1
billion in additional collateral posted in the 90 days preceding
Alameda's bankruptcy to secure Alameda's borrowings from BlockFi,
and approximately $4 billion based on trading activity on the
FTX.com platform in the 90 days preceding Alameda's bankruptcy
filing;

   (v) defeat 3AC's claim that BlockFi's foreclosure on nearly $1
billion of collateral posted to secure BlockFi's loans to 3AC was
improper, preferential, or both, a dispute that will be litigated
in the Bankruptcy Court and potentially the United States
Bankruptcy Court for the Southern District of New York and foreign
proceedings;

  (vi) recover on BlockFi's affirmative claims for approximately
$132 million against the 3AC estate, which will take place in a
combination of foreign proceedings in the British Virgin Islands
and the United States Bankruptcy Court for the Southern District of
New York; and

(vii) recover on BlockFi's secured claims against Core Scientific
for approximately $55 million.

Success or failure in these matters will make a positive or
negative difference to Client recoveries of over $1 billion, orders
of magnitude larger than any other issue facing BlockFi and its
Clients.

BlockFi has been actively preparing to prosecute and defend these
actions, and key witnesses will include, among others, CEO Zac
Prince, COO Flori Marquez, former CFO Tony Lauro, CFO Amit Cheela,
CRO Yuri Mushkin, and General Counsel Jonathan Mayers.

                        Treatment of Claims

Generally, the Plan contemplates the following treatment of claims
and interests:

   * Holders of Secured Tax Claims and Other Priority Claims will
be rendered Unimpaired.

   * Holders of Account Holder Claims will receive their Pro Rata
share of (i) Digital Assets for any Distributions made during the 6
month period following the Effective Date and (ii) Cash for any
Distributions made following the expiration of such 6 month
period.

   * Holders of General Unsecured Claims will receive their Pro
Rata share of Cash allocated to the respective Debtor entities.

   * FTX Facility Claims will be recharacterized as equity
contributions, or, in the alternative, are contractually
subordinated to Account Holder Claims and equitably subordinated to
General Unsecured Claims and Intercompany Claims, and, in either
case, will not be entitled to a Distribution under the Plan.

   * FTX Avoidable Transfer Claims will be equitably subordinated
to Account Holder Claims, General Unsecured Claims, and
Intercompany Claims and will not be entitled to a Distribution
under the Plan.

   * Alameda Claims will be equitably subordinated to Account
Holder Claims, General Unsecured Claims, and Intercompany Claims
and will not be entitled to a Distribution under the Plan.

   * 3AC Claims will be equitably subordinated to Account Holder
Claims, General Unsecured Claims, and Intercompany Claims and will
not be entitled to a Distribution under the Plan.

   * Government Penalty Claims are penalties within the meaning of
section 726(a)(4) of the Bankruptcy Code, applicable in chapter 11
cases through section 1129(a)(7) of the Bankruptcy Code, pursuant
to which they are subordinated to Account Holder Claims, General
Unsecured Claims, and Intercompany Claims at the applicable Debtor
entity. For the avoidance of doubt, the SEC Penalty Claims are not
Government Penalty Claims under the Plan.

   * Intercompany Claims will be, at the option of the Debtors,
either (a) reinstated or (b) converted to equity, otherwise set
off, settled, distributed, contributed, cancelled, or released, in
each case in accordance with the Restructuring Transactions
Memorandum. However, Intercompany Claims (x) between BlockFi
International Ltd. and BlockFi Lending LLC, (y) between BlockFi
International Ltd. and BlockFi Inc., and (z) between BlockFi
Lending LLC and BlockFi Inc., will, in each case, be netted,
resulting in three separate Intercompany Claims (one for each pair
of Debtors in clauses (x), (y), and (z)), and such remaining
Intercompany Claims after such netting will be treated pari passu
with Account Holder Claims and General Unsecured Claims at the
applicable Debtor entity; provided, further, that, for the
avoidance of doubt, in no case shall the treatment of Intercompany
Claims set forth in the Restructuring Transactions Memorandum
modify or alter the allocation of value among Debtor entities as
set forth herein.

    * De Minimis Claims will be cancelled and will not be entitled
to a Distribution.

    * Existing Preferred Equity Interests in BlockFi Inc. will be
cancelled and will not be entitled to a Distribution.

    * Existing Common Equity Interests in BlockFi Inc. will be
cancelled and will not be entitled to a Distribution.

    * Pursuant to the Stipulation and Agreed Order Between U.S.
Securities and Exchange Commission and Debtors to Forego Receiving
Distribution from Debtors' Bankruptcy Estates, the SEC and the
Debtors stipulated that the SEC will not receive a Distribution on
account of the SEC Penalty Claims unless and until all allowed
Secured Tax Claims, Other Priority Claims, Account Holder Claims,
General Unsecured Claims, and Intercompany Claims are paid in
full.

    * Clients with Digital Assets held by the Debtors in Client
accounts associated with the Wallet Program ("Client Wallet
Accounts") are unclassified and will receive Digital Assets held in
the Client Wallet Accounts less (i) any negative Account balances
including for any ACH chargeback transactions and (ii) any
applicable withdrawal fees (the "Wallet Deductions"). Any remaining
Claim after the Wallet Deductions will be treated as a BlockFi
Wallet LLC General Unsecured Claim for domestic Clients and a
BlockFi International Ltd. General Unsecured Claims for
international Clients.

    * The Wind-Down Debtors will prosecute claims against third
parties, including claims against 3AC, FTX, Alameda, Emergent,
Marex, and Core Scientific, and Wind Down the Debtors' Estates.

    * Except to the extent otherwise provided by the Plan, no debts
may be proved by any creditors or Holders of Interests whose Claims
are affected by the Plan in the Bermuda Insolvency Proceedings.

                       Unsecureds' Recovery

Under the Plan, Class 4-a BlockFi Lending LLC General Unsecured
Claims total $1.3 million. Its projected recovery is 86.0% - 100.0%
and Liquidation Recovery is 76.8% - 100.0%.  Each Holder of an
Allowed BlockFi Lending LLC General Unsecured Claim will receive,
in full and final satisfaction of such Allowed BlockFi Lending LLC
General Unsecured Claim, its Pro Rata share of (i) the Cash
Allocation for Holders of Claims at BlockFi Lending LLC and (ii)
any Additional Bankruptcy Distributions in Cash for Holders of
Claims at BlockFi Lending LLC until payment in full of such Allowed
BlockFi Lending LLC General Unsecured Claim; provided that any
Distribution made to Holders of Allowed BlockFi Lending LLC General
Unsecured Claims shall be pari passu with Holders of Claims in
Class 3‑a (BlockFi Lending LLC Private Client Account Claims) and
Class 3-b (BlockFi Lending LLC Loan Collateral Claims). For the
avoidance of doubt, Holders of Claims in Class 3‑b shall only be
treated pari passu with Holders of Allowed BlockFi Lending LLC
General Unsecured Claims in this Class 4‑a to the extent any
remaining amount of such Holder's Allowed Claims in Class 3‑b,
after the Set Off Treatment is accounted for, is still owed to such
Holder on account of its Class 3‑b Claim. Class 4-a is impaired.

Class 4-b BlockFi International Ltd. General Unsecured Claims total
$0.1 million.  Its projected recovery is 52.7% to 100.0% and
Liquidation Recovery is 48.1% to 89.9%.  Each Holder of an Allowed
BlockFi International Ltd. General Unsecured Claim will receive, in
full and final satisfaction of such Allowed BlockFi International
Ltd. General Unsecured Claim, its Pro Rata share of (i) the Cash
Allocation for Holders of Claims at BlockFi International Ltd. and
(ii) any Additional Bankruptcy Distributions in Cash for Holders of
Claims at BlockFi International Ltd. until payment in full of such
Allowed BlockFi International Ltd. General Unsecured Claim;
provided that any Distribution made to Holders of Allowed BlockFi
International Ltd. General Unsecured Claims shall be pari passu
with Holders of Claims in Class 3-c (BlockFi International Ltd.
Private Client and Interest Account Claims) and Class 3-d (BlockFi
International Ltd. Loan Collateral Claims).  For the avoidance of
doubt, Holders of Claims in Class 3-d shall only be treated pari
passu with Holders of Allowed BlockFi International Ltd. General
Unsecured Claims in this Class 4‑b to the extent any remaining
amount of such Holder's Allowed Claims in Class 3‑d, after the
Set Off Treatment is accounted for, is still owed to such Holder on
account of its Class 3‑d Claim. Class 4-b is impaired.

Class 4-c BlockFi Inc. General Unsecured Claims total $36.2
million.  Its projected recovery is 39.7% to 100.0% and Liquidation
Recovery is 36.7% to 59.2.%.  Each Holder of an Allowed BlockFi
Inc. General Unsecured Claim will receive, in full and final
satisfaction of such Allowed BlockFi Inc. General Unsecured Claim,
its Pro Rata share of (i) the Cash Allocation for Holders of Claims
at BlockFi Inc. and (ii) any Additional Bankruptcy Distributions in
Cash for Holders of Claims at BlockFi Inc. until payment in full of
such Allowed BlockFi Inc. General Unsecured Claim; provided that
any Distribution made to Holders of Allowed BlockFi Inc. General
Unsecured Claims shall be pari passu with Holders of Claims in
Class 3‑e (BlockFi Inc. Interest Account Claims). Class 4-c is
impaired.

Class 4-d BlockFi Services, Inc. General Unsecured Claims will be
canceled and will not receive any Distribution on account of such
BlockFi Services, Inc. General Unsecured Claims.  Class 4-d is
impaired.

Class 4-e BlockFi Trading LLC General Unsecured Claims will be
canceled and will not receive any Distribution on account of such
BlockFi Trading LLC General Unsecured Claims.  Class 4-e is
impaired.

Class 4-f BlockFi Wallet LLC General Unsecured Claims total $0.9
million.  Its projected recovery is 100.0% and Liquidation Recovery
is 100%.  Unsecured Claim will receive, in full and final
satisfaction of such Allowed BlockFi Wallet LLC General Unsecured
Claim, (i) the Cash Allocation for Holders of Claims at BlockFi
Wallet LLC or (ii) such other treatment rendering such Holder's
Allowed BlockFi Wallet LLC General Unsecured Claim Unimpaired.
Class 4-f is unimpaired.

Class 4-g BlockFi Ventures LLC General Unsecured will be canceled
and will not receive any Distribution on account of such BlockFi
Ventures LLC General Unsecured Claims. Class 4-g is impaired.

Class 4-h BlockFi Investment Products LLC General Unsecured Claims
will be canceled and will not receive any Distribution on account
of such BlockFi Investment Products LLC General Unsecured Claims.
Class 4-h is impaired.

Class 4-i BlockFi Lending II LLC General Unsecured Claims will be
canceled and will not receive any Distribution on account of such
BlockFi Lending II LLC General Unsecured Claims. Class 4-i is
impaired.

The Wind-Down Debtors will fund Distributions under the Plan with:
(a) Cash and (b) Digital Assets.

The Debtors will seek approval of the Disclosure Statement at a
hearing on July 13, 2023 or such other date as determined by the
Bankruptcy Court.

The Debtors will request that the Bankruptcy Court schedule the
Confirmation Hearing for August 17, 2023.  Objections to
Confirmation of the Plan must be filed and served on the Debtors,
and certain other parties, by [August 21], 2023, at 4:00 p.m.
(prevailing Eastern Time).  The Voting Deadline is [August 21],
2023, at 4:00 p.m. (prevailing Eastern Time).

Attorneys for the Debtors:

     Michael D. Sirota, Esq.
     Warren A. Usatine, Esq.
     COLE SCHOTZ P.C.
     Court Plaza North, 25 Main Street
     Hackensack, NJ 07601
     Tel: (201) 489-3000
     E-mail: msirota@coleschotz.com
             wusatine@coleschotz.com

          - and -

     Joshua A. Sussberg, P.C.
     Christine A. Okike, P.C.
     KIRKLAND & ELLIS LLP
     KIRKLAND & ELLIS INTERNATIONAL LLP
     601 Lexington Avenue
     New York, NY 10022
     Tel: (212) 446-4800
     E-mail: jsussberg@kirkland.com
             christine.okike@kirkland.com

          - and -

     Richard S. Kanowitz, Esq.
     Kenric D. Kattner, Esq.   
     HAYNES AND BOONE, LLP
     30 Rockefeller Plaza, 26th Floor
     New York, NY 10112
     Tel: (212) 659-7300
     E-mail: richard.kanowitz@haynesboone.com
             kenric.kattner@haynesboone.com

A copy of the Disclosure Statement dated June 28, 2023, is
available at https://tinyurl.ph/TbSyV from Kroll, the claims
agent.

                       About BlockFi Inc.

BlockFi Inc. is building a bridge between digital assets and
traditional financial and wealth management products to advance the
overall digital asset ecosystem for individual and institutional
investors.

BlockFi was founded in 2017 by Zac Prince and Flori Marquez and in
its early days had backing from influential Wall Street investors
like Mike Novogratz and, later on, Valar Ventures, a Peter
Thiel-backed venture fund as well as Winklevoss Capital, among
others. BlockFi made waves in 2019 when it began providing
interest-bearing accounts with returns paid in Bitcoin and Ether,
with its program attracting millions of dollars in deposits right
away.

BlockFi grew during the pandemic years and had offices in New York,
New Jersey, Singapore, Poland and Argentina.

BlockFi worked with FTX US after it took an $80 million hit from
the bad debt of crypto hedge fund Three Arrows Capital, which
imploded after the TerraUSD stablecoin wipeout in May 2022.

BlockFi had significant exposure to the companies founded by former
FTX Chief Executive Officer Sam Bankman-Fried.  BlockFi received a
$400 million credit line from FTX US in an agreement that also gave
FTX the option to acquire BlockFi through a bailout orchestrated by
Bankman-Fried over the summer. BlockFi also had collateralized
loans to Alameda Research, the trading firm co-founded by
Bankman-Fried.

BlockFi is the latest crypto firm to seek bankruptcy amid a
prolonged slump in digital asset prices. Lenders Celsius Network
LLC and Voyager Digital Holdings Inc. also filed for court
protection this year. Kirkland & Ellis is also advising Celsius and
Voyager in their separate Chapter 11 cases.

BlockFi Inc. and eight affiliates sought protection under Chapter
11 of the Bankruptcy Code (Bankr. D.N.J. Lead Case No. 22-19361) on
Nov. 28, 2022. In the petitions signed by their chief executive
officer, Zachary Prince, the Debtors reported $1 billion to $10
billion in both assets and liabilities.

Judge Michael B. Kaplan oversees the cases.

The Debtors taped Kirkland & Ellis and Haynes and Boone, LLP as
general bankruptcy counsels; Walkers (Bermuda) Limited as special
Bermuda counsel; Cole Schotz, P.C., as local counsel; Berkeley
Research Group, LLC as financial advisor; Moelis & Company as
investment banker; and Street Advisory Group, LLC as strategic and
communications advisor.  Kroll Restructuring Administration, LLC is
the notice and claims agent.


BOTEILHO HAWAII: Seeks to Hire Richard Okuna as Accountant
----------------------------------------------------------
Boteilho Hawaii Enterprises, Inc., doing business as Cloverleaf
Dairy, seeks approval from the U.S. Bankruptcy Court for the
District of Hawaii to employ Richard Okuna, a certified public
accountant based in Hilo, Hawaii.

The Debtor needs an accountant to assist in the preparation of its
2021 and 2022 federal and state income tax returns.

Mr. Okuna will charge a flat fee of $9,600 for his services.

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

The accountant can be reached at:
   
     Richard M. Okuna, CPA
     675 Kinoole St.
     Hilo, HI 96720
     Telephone: (808) 935-1158

                 About Boteilho Hawaii Enterprises

Boteilho Hawaii Enterprises, Inc. operates the Cloverleaf Dairy in
North Kohala, near Hawi, on the northern tip Hawaii island. The
Boteilho family has operated it continuously since 1962. The Debtor
is the last remaining commercial dairy farm in the State of
Hawaii.

Boteilho Hawaii Enterprises sought protection under Chapter 11 of
the U.S. Bankruptcy Code (Bankr. D. Hawaii Case No. 22-00827) on
Nov. 21, 2022. In the petition signed by Edward Boteilho, Jr.,
president, the Debtor disclosed up to $10 million in both assets
and liabilities.

Judge Robert J. Faris oversees the case.

The Debtor tapped Chuck C. Choi, Esq., at Choi & Ito as bankruptcy
counsel, Dentons as special litigation counsel, and Richard M.
Okuna as accountant.


CALDWELL INDUSTRIES: Continued Operations to Fund Plan
------------------------------------------------------
Caldwell Industries GP, Inc., filed with the U.S. Bankruptcy Court
for the Northern District of Texas a Plan of Reorganization dated
July 3, 2023.

The Debtor was formed in 2005.  The Debtor currently operate a
restaurant in the Las Colinas area of Irving, Texas under the name
Michael's of Las Colinas.

The Debtor filed this case on April 3, 2023 and has been able to
continue operations. The Debtor believes that the business is
beginning to return to pre-pandemic levels. The Debtor intends to
continue operations. Based upon the projections, the Debtor
believes it can service the debt to the creditors.

The Debtor is currently owned 100% by Michael Caldwell. After
confirmation, the ownership will remain the same.

The Debtor will continue in business. The Debtor's Plan will break
the existing claims into 7 categories. These claimants will receive
cash payments over a period of time beginning on the effective
date.

Class 6 consists of Allowed Unsecured Creditors. All unsecured
creditors shall share pro rata in the unsecured creditors pool.
This class will include claims of Last Chance Funding and EBF
Holdings, LLC d/a Everest Business Funding. The Debtor shall make
monthly payments commencing 30 days after the effective date of
$1,500 into the unsecured creditors' pool. The Debtor shall make 36
payments into the unsecured creditors pool. The Class 4 creditors
are impaired under this Plan.

Class 7 current owner will receive no payments under the Plan,
however, they will be allowed to retain his ownership in the
Debtor. Class 7 Claimants are not impaired under the Plan.

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

A full-text copy of the Plan of Reorganization dated July 3, 2023
is available at https://urlcurt.com/u?l=D146yh from
PacerMonitor.com at no charge.

Proposed Attorneys for Debtor:

     Eric A. Liepins, Esq.
     Eric A. Liepins, PC
     12770 Coit Road, Suite 850
     Dallas, TX 75251
     Telephone: (972) 991-5591
     Facsimile: (972) 991-5788
     Email: eric@ealpc.com

                 About Caldwell Industries GP

Caldwell Industries GP, Inc., operates a restaurant in the Las
Colinas area of Irving, Texas under the name Michael's of Las
Colinas. The Debtor filed a voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. N.D. Tex. Case No.
23-40956) on April 3, 2023, listing under $1 million in both assets
and liabilities.  Judge Edward L. Morris oversees the case.  Eric
A. Liepins, PC, serves as the Debtor's counsel.


CALIFORNIA CASUALTY: A.M. Best Cuts Fin. Strength Rating to B(Fair)
-------------------------------------------------------------------
AM Best has downgraded the Financial Strength Rating (FSR) to B
(Fair) from B++ (Good) and the Long-Term Issuer Credit Ratings
(Long-Term ICR) to "bb+" (Fair) from "bbb" (Good) of The California
Casualty Indemnity Exchange (San Mateo, CA) and its wholly owned
subsidiaries: California Casualty General Insurance Company of
Oregon (Portland, OR), California Casualty & Fire Insurance Company
(San Mateo, CA) and California Casualty Insurance Company
(Portland, OR). All of these companies comprise the California
Casualty Group (California Casualty). The outlook of the FSR has
been revised to stable from negative, while the outlook of the
Long-Term ICRs is negative.

The Credit Ratings (ratings) reflect California Casualty's balance
sheet strength, which AM Best assesses as adequate, as well as its
marginal operating performance, limited business profile and
marginal enterprise risk management.

The rating downgrades also reflect the revision of California
Casualty's balance sheet strength assessment to adequate from very
strong, due to a significant deterioration of its risk-adjusted
capitalization, as measured by Best's Capital Adequacy Ratio
(BCAR). The decline in risk-adjusted capitalization to strong from
strongest was due to substantial erosion of the group's
policyholders' surplus position in 2022 and first-quarter 2023.
California Casualty's surplus declined nearly 38% in 2022,
resulting largely from a downturn in operating performance due to
inflationary pressures on loss costs and reserve strengthening
actions occurring in its private passenger auto and homeowners'
lines primarily in fourth-quarter 2022.

Additionally, the rating downgrades reflect the revision of
California Casualty's business profile assessment to limited from
neutral, due to heightened execution risk as the group undertakes
strategic business initiatives to address the aforementioned
deterioration in its operating performance metrics. The strategic
initiatives include reducing the group's geographic footprint to
focus on a smaller number of core states and implementing various
operating actions, which include rate increases and re-underwriting
initiatives. This is offset partially by benefits derived from
California Casualty's extensive affiliations with various affinity
trade groups that have provided it with a stable and mature
policyholder base and excellent business persistency.

The continuation of the negative outlook on the Long-Term ICRs
reflects AM Best's concerns with California Casualty's ability to
achieve improved operating performance in the immediate term from
its strategic business initiatives, including pricing and other
actions undertaken, as well as how these factors may ultimately
impact its risk-adjusted capitalization.

Negative rating actions could occur if California Casualty's
strategic initiatives fail to improve operating performance or if
there were a further decline in the overall balance sheet strength
assessment.


CALIFORNIA-NEVADA METHODIST: Taps Stretto as Administrative Advisor
-------------------------------------------------------------------
California-Nevada Methodist Homes seeks approval from the U.S.
Bankruptcy Court for the Northern District of California to employ
Stretto, Inc. as administrative advisor.

Stretto will render these services:

     (a) solicit any plan(s) of reorganization for the Debtor;

     (b) prepare, serve, and tabulate ballots for any plan(s) of
reorganization for the Debtor;

     (c) create and maintain confidential online workspaces or data
rooms (to the extent any are needed); and

     (d) perform any other services agreed upon by Stretto and the
Debtor or otherwise required by applicable law, governmental
regulations or court rules or orders.

Prior to the petition date, the Debtor provided Stretto an advance
in the amount of $30,000.

The hourly rates of Stretto's professionals are as follows:

     Analyst                                 $33 - $66
     Consultant                             $70 - $200
     Director/Managing Director            $210 - $250
     Solicitation Associate                       $230
     Director of Securities & Solicitations       $250

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

Sheryl Betance, a senior managing director of Stretto, disclosed in
a court filing that the firm is a "disinterested person" as that
term is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:
   
     Sheryl Betance
     Stretto, Inc.
     410 Exchange, Ste. 100
     Irvine, CA 92602
     Telephone: (714) 716-1872
     Email: sheryl.betance@stretto.com

              About California-Nevada Methodist Homes

California-Nevada Methodist Homes -- http://www.cnmh.org/-- is a
California non-profit public benefit corporation that operates
nursing homes and long-term care facilities. It presently operates
two continuing care retirement communities, one known as Lake Park,
in Oakland Calif., and the other, known as Forest Hill, in Pacific
Grove, Calif.

On March 16, 2021, California-Nevada Methodist Homes filed a
Chapter 11 petition (Bankr. N.D. Calif. Case No. 21-40363), with
$10 million to $50 million in assets and $50 million to $100
million in liabilities.

Judge Charles Novack oversees the case.

The Debtor tapped Hanson Bridgett LLP, led by Neal L. Wolf, Esq.,
as legal counsel; Silverman Consulting and B.C. Ziegler and Company
as financial advisors; and Stretto, Inc. as administrative
advisor.

The U.S. Trustee for Region 17 appointed an official committee to
represent unsecured creditors in the Debtor's Chapter 11 case. The
committee is represented by Perkins Coie, LLP.


CANOO INC: Signs Stock Purchase Agreement With CEO Affiliates
-------------------------------------------------------------
Canoo Inc. disclosed in a Form 8-K filed with the Securities and
Exchange Commission that it entered into a Common Stock and Common
Warrant Subscription Agreement with certain special purpose
vehicles managed by entities affiliated with Mr. Tony Aquila, the
Company's executive chairman and chief executive officer.  

The Purchase Agreement provides for the sale and issuance by the
Company of 16,330,720 shares of the Company's common stock, par
value $0.0001 per share, together with warrants to purchase up to
16,330,720 shares of Common Stock at a combined purchase price of
$0.5358 per share and accompanying Warrant.  The Warrants will have
an exercise price of $0.67 per share, will be initially exercisable
beginning six months following the date of issuance and will expire
five years from the Initial Exercise Date.  The transaction is
expected to close as promptly as practicable, subject to customary
closing conditions.  The Company expects to use the proceeds for
general corporate purposes.

Pursuant to the Purchase Agreement, the Shares, the Warrants and
the Warrant Shares will be subject to a lock-up period of 12 months
after the closing date of the transaction.  Prior to the date of
expiration of the Restricted Period, the Company has agreed to file
with the Securities and Exchange Commission a registration
statement providing for the resale of the Shares and the Warrant
Shares.  The Purchase Agreement includes customary representations,
warranties and covenants of the parties.

                           About Canoo

Torrance, California-based Canoo Inc. -- www.canoo.com -- is a
mobility technology company with a mission to bring electric
vehicles to everyone and provide connected services that improve
the vehicle ownership experience.  The Company is developing a
technology platform that it believes will enable the Company to
rapidly innovate and bring new products, addressing multiple use
cases, to market faster than its competition and at lower cost.

Canoo reported a net loss and comprehensive loss of $487.69 million
for the year ended Dec. 31, 2022, compared to a net loss and
comprehensive loss of $346.77 million for the year ended Dec. 31,
2021.  As of Dec. 31, 2022, the Company had $496.47 million in
total assets, $259.90 million in total liabilities, and $236.57
million in total stockholders' equity.

Los Angeles, California-based Deloitte & Touche LLP, the Company's
auditor since 2021, issued a "going concern" qualification in its
report dated March 30, 2023, citing that the Company has suffered
recurring losses from operations, has generated recurring negative
cash flows from operating activities, and expects to continue to
incur net losses and negative cash flows from operating activities
in accordance with its ongoing activities.  These matters raise
substantial doubt about the Company's ability to continue as a
going concern.


CEDIPROF INC: Unsecureds Will Get 8% of Claims in 60 Months
-----------------------------------------------------------
Cediprof, Inc., filed with the U.S. Bankruptcy Court for the
District of Puerto Rico a Disclosure Statement and Plan of
Reorganization dated July 3, 2023.

The Debtor is engaged in the research, development, improvement of
bioequivalent medical products. The main offices of the Debtor are
located at 99 Jardines St. Caguas Puerto Rico.

Class 5 consists of General Unsecured Claim filed by Sandoz, Inc.
This Class shall consist of the claim related to the Arbitration
Award entered on August 5, 2022 in favor of Sandoz imposing
liability upon the Debtor of over $14M. The Debtor proposes the
following alternatives for treatment of Claim No. 4:

     * Payment in full of the Claim, pursuant to an agreement with
Lannett under which Lannett will pay the Claim in full and the
Debtor will make no payments to Sandoz.

     * Payment in part of the Claim, pursuant to an agreement with
Lannett under which Lannett will pay part of the claim. Under this
scenario, the portion of the allowed Claim, which is not paid by
Lannett, will receive an 8% distribution to be paid in consecutive
equal monthly installments within 60 months from effective date.

     * If the Debtor does not reach an agreement with Lannett and
Lannett does not pay Sandoz any portion of the Claim, Sandoz will
receive an 8% distribution of its allowed Claim to be paid in
consecutive in equal monthly installments within 60 months from the
effective date.

Class 6 shall consist of the allowed general unsecured non-priority
claims of governmental entities. The Debtor did not list any
governmental claims in its Schedules. However, the IRS filed Proof
of Claim No. 1 claiming an unsecured portion in the amount of
$5,626.33, the PR Department of Treasury filed Proof of Claim No. 3
claiming an unsecured portion in the amount of $280,807.91, the
CRIM filed Proof of Claim No. 6 claiming an unsecured portion in
the amount of $444.29. Any allowed claim under this Class will
receive an 8% distribution of their allowed claim to be paid in
consecutive equal monthly installments within 60 months from the
effective date.

Class 7 shall consist of all allowed pre-petition general unsecured
claims of non-governmental entities. The Debtor estimates the total
amount of this class is approximately $19,307,539.00. Any allowed
claim under this class will receive an 8% distribution of their
allowed claim in consecutive equal monthly installments to be paid
within 60 months from effective date.

Class 9 consists of all equity and interest holders. This Class
will not receive any dividend and is not entitled to vote.

The Debtor will fund the plan with the income generated from (i)
any present or future distribution or licensing agreements, (ii)
collection of accounts receivables from related parties, (iii)
government incentive tax credits received during the term of the
Plan, (iv) the development of new ANDAs/NDAs, (v) payment by third
parties of claims including but not limited to, any payments made
by Lannett to Sandoz under the Indemnification Agreement and (vi)
any capital contribution or loans, if needed to be made by its
shareholders, new shareholders or any related parties.

A full-text copy of the Disclosure Statement dated July 3, 2023 is
available at https://urlcurt.com/u?l=1rluAI from PacerMonitor.com
at no charge.

Attorney for the Debtor:

     Carmen D. Conde Torres, Esq.
     Law Offices of C. Conde & Assoc.
     254 San Jose Street, 5th Floor
     Old San Juan, PR 00901-1523
     Tel: (787) 729-2900
     Fax: (787) 729-2203
     Email: condecarmen@condelaw.com

                      About Cediprof Inc.

Cediprof, Inc., is a company in Caguas, P.R., which develops,
manufactures, supplies and distributes finished dosage forms of
pharmaceutical products.

Cediprof filed its voluntary petition for relief under Chapter 11
of the Bankruptcy Code (Bankr. D.P.R. Case No. 22-03198) on Nov. 4,
2022, with $10 million to $50 million in both assets and
liabilities.

Carmen D. Conde Torres, Esq., at the Law Offices of C. Conde &
Assoc. and RSM Puerto Rico as legal counsel and accountant,
respectively.


CHOYDA INC: Christopher Hayes Named Subchapter V Trustee
--------------------------------------------------------
The U.S. Trustee for Region 17 appointed Christopher Hayes as
Subchapter V trustee for ChoyDa, Inc.

Mr. Hayes will be paid an hourly fee of $440 for his services as
Subchapter V trustee and will be reimbursed for work-related
expenses incurred.  

Mr. Hayes declared that he is a disinterested person according to
Section 101(14) of the Bankruptcy Code.

The Subchapter V trustee can be reached at:

     Christopher Hayes
     23 Railroad Avenue, #1238
     Danville, CA 94526
     Phone: (925) 725-4323
     Email: chayestrustee@gmail.com

                         About ChoyDa Inc.

ChoyDa, Inc. owns two properties located in Oakland and Fremont,
Calif., valued at $8.2 million.

The Debtor filed a petition under Chapter 11, Subchapter V of the
Bankruptcy Code (Bankr. N.D. Calif. Case No. 23-40753) on June 26,
2023, with $8,200,000 in assets and $4,215,549 in liabilities.
Peter Choy, CEO shareholder, signed the petition.

Judge Charles Novack oversees the case.

E. Vincent Wood, Esq., at The Law Offices E. Vincent Wood is the
Debtor's counsel.


CINEWORLD GROUP: Court Enters Plan Confirmation Order
-----------------------------------------------------
Judge Marvin Isgur has entered an order approving the Disclosure
Statement on a final basis and approving and confirming the Third
Amended Joint Chapter 11 Plan of Reorganization of Cineworld Group
PLC, et al.

This Confirmation Order incorporates a settlement (the "Intertrust
Settlement") between Intertrust Technologies Corporation and the
Debtors with respect to that certain Settlement and License
Agreement, dated as of November 15, 2021, by and between Intertrust
and the Debtors (the "Intertrust Agreement"), and any and all
Proofs of Claim Filed by Intertrust in connection therewith (the
"Intertrust POCs").  Effective as of the Effective Date and subject
in all respects to the Debtors satisfying their payment obligations
hereunder, in full and final satisfaction of the Claims related to
the Intertrust POCs and all other disputes, Claims, or Causes of
Action held by Intertrust or arising from or relating to the
Intertrust Agreement (collectively, the "Intertrust Settled
Matters"), the Debtors or Reorganized Debtors, as applicable, shall
pay Intertrust Cash as follows: (a) $1,500,000 on the Effective
Date (or as soon as reasonably practicable thereafter) (the
"Initial Payment"); and (b) five equal monthly installments of
$180,000 beginning one month after the Initial Payment. The
Intertrust Settlement is (i) in the best interests of the Debtors
and their Estates, (ii) fair, equitable, and reasonable, and (iii)
hereby approved. Intertrust shall be deemed both a "Releasing
Party" and a "Released Party" under the Plan.

Holders of Claims in Class 1 (Other Secured Claims), Class 2 (Other
Priority Claims), and Class 3 (Midwest Facility Claims)
(collectively, the "Deemed Accepting Classes") are unimpaired and
conclusively presumed to have accepted the Plan and, therefore,
were not entitled to vote to accept or reject the Plan.

Holders of Claims in Class 6 (Section 510(b) Claims) and Holders of
Interests in Class 9 (Interests in Cineworld Parent) (together, the
"Deemed Rejecting Classes") are Impaired, are entitled to no
recovery under the Plan, and are deemed to have rejected the Plan,
and, therefore, were not entitled to vote to accept or reject the
Plan.  

Holders of Claims in Class 7 (Intercompany Claims) and Holders of
Interests in Class 8 (Intercompany Interests) (together, the
"Deemed Accepting/Rejecting Classes," and together with the Deemed
Accepting Classes and the Deemed Rejecting Classes, the "Non-Voting
Classes") are unimpaired and conclusively presumed to have accepted
the Plan (to the extent reinstated) or are impaired and deemed to
have rejected the Plan (to the extent cancelled and released), and,
in either event, are not entitled to vote to accept or reject the
Plan.

As evidenced by the Voting Report, each of the Voting Classes voted
to accept the Plan with respect to each Debtor, with the exception
of Class 5B (General Unsecured Claims against the Class 5B Debtors)
with respect to Debtors A 3 Theatres of San Antonio, Ltd., Regal
Entertainment Holdings II LLC, Picturehouse Cinemas Limited, and
Great Escape Theatres of Harrisburg, LLC (such Classes with respect
to such Debtors, the "Rejecting Classes").

                        Third Amended Plan

Cineworld Group PLC, et al., submitted a Third Amended Joint
Chapter 11 Plan of Reorganization.

Under the Plan, holders of Class 5A General Unsecured Claims
Against the Class 5A Debtors will receive its Pro Rata share of 40%
of the GUC Recovery Pool. Class 5A is impaired.

Holders of Class 5B General Unsecured Claims Against the Class 5B
Debtors will receive its Pro Rata share of 60% of the GUC Recovery
Pool. Class 5B is impaired.

"GUC Recovery Pool" means (a) (i) $10 million in Cash and (ii) the
GUC Litigation Trust Interests, less (b) any Litigation Trust
Expenses.

The Debtors and the Reorganized Debtors, as applicable, will fund
distributions under the Plan with (a) proceeds from the Exit First
Lien Facility, (b) proceeds from the Direct Equity Allocation and
Rights Offering, (c) the New Common Stock, and (d) Cash on hand.

Co-Counsel to the Debtors:

     Joshua A. Sussberg, Esq.
     Ciara Foster, Esq.
     KIRKLAND & ELLIS LLP
     KIRKLAND & ELLIS INTERNATIONAL LLP
     601 Lexington Avenue
     New York, NY 10022
     Telephone: (212) 446-4800
     Facsimile: (212) 446-4900
     E-mail: joshua.sussberg@kirkland.com
             ciara.foster@kirkland.com

         - and -

     Matthew D. Cavenaugh, Esq.
     Rebecca Blake Chaikin, Esq.
     Veronica A. Polnick, Esq.
     Vienna Anaya, Esq.
     JACKSON WALKER LLP
     1401 McKinney Street, Suite 1900
     Houston, TX 77010
     Telephone: (713) 752-4200
     Facsimile: (713) 752-4221
     E-mail: mcavenaugh@jw.com
             rchaikin@jw.com
             vpolnick@jw.com
             vanaya@jw.com

A copy of the Third Amended Joint Chapter 11 Plan of Reorganization
dated June 28, 2023, is available at https://tinyurl.ph/piVPJ from
Kroll, the claims agent.

                     About Cineworld Group

London-based Cineworld Group PLC was founded in 1995 and is the
world's second-largest cinema chain. Cineworld operates 751 sites
with 9,000 screens in 10 countries, including the Cineworld and
Picturehouse screens in the UK and Ireland, Yes Planet in Israel,
and Regal Cinemas in the United States.

According to The Guardian, the Griedinger family, including Mooky's
brother and deputy chief executive, Israel, have struggled to
maintain control of the ailing business but have been forced to
reduce their stake from 28% in recent years. Cineworld's top five
investors include the Chinese Jangho Group at 13.8%, Polaris
Capital Management (7.82%), Aberdeen Standard Investments (4.98%)
and Aviva Investors (4.88%).

The London-listed Cineworld, which has run up debt of more than
$4.8 billion after losses soared during the pandemic, is pinning
its hopes on a meatier slate of movies in 2022 to bounce back from
a two-year lull.

Cineworld Group plc and 104 affiliates sought Chapter 11 protection
(Bankr. S.D. Texas Lead Case No. 22-90168) on Sept. 7, 2022,
estimating more than $1 billion in assets and debt. Judge Marvin
Isgur oversees the cases.

The Debtors tapped Kirkland & Ellis, LLP and Jackson Walker, LLP as
bankruptcy counsels; PJT Partners, LP as investment banker;
AlixPartners, LLP as restructuring advisor; and Ernst & Young, LLP
as tax services provider. Kroll Restructuring Administration, LLC
is the claims agent.

The U.S. Trustee for Region 7 appointed an official committee of
unsecured creditors in the Debtors' Chapter 11 cases on Sept. 23,
2022. The committee tapped Weil, Gotshal & Manges, LLP and
Pachulski Stang Ziehl & Jones, LLP as legal counsels; FTI
Consulting, Inc. as financial advisor; and Perella Weinberg
Partners, LP as investment banker.


CLEARWATER CONTRACTING: Seeks Chapter 11 With $2.2M in Debt
-----------------------------------------------------------
Clearwater Contracting LLC filed for chapter 11 protection in the
District of Idaho without stating a reason,

According to court filings, Clearwater Contracting has $2,177,009
in debt to 1 to 49 creditors.  The petition states that funds will
be available to unsecured creditors.

A telephonic meeting of creditors under 11 U.S.C. Section 341(a) is
slated for July 25, 2023 at 10:00 a.m.

                   About Clearwater Contracting

Clearwater Contracting LLC sought relief under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. D. Idaho Case No. 23-00315) on June
23, 2023.  In the petition filed by William Prather, as president,
the Debtor reported total assets of $2,291,065 and total
liabilities of $2,177,009.

The Honorable Bankruptcy Judge Noah G. Hillen oversees the case.

Gary Rainsdon has been appointed as Subchapter V trustee.

The Debtor is represented by:

     Matthew T. Christensen, Esq.
     Johnson May, PLLC
     3618 Bannock Ave
     Nampa, ID 83686
     Tel: (208) 384-8588
     Email: mtc@johnsonmaylaw.com


COALESCE MEDIA: Timothy Stone Named Subchapter V Trustee
--------------------------------------------------------
The Acting U.S. Trustee for Region 8 appointed Timothy Stone of
Newpoint Advisors Corporation as Subchapter V trustee for Coalesce
Media, LLC.

Mr. Stone will be paid an hourly fee of $325 for his services as
Subchapter V trustee and will be reimbursed for work-related
expenses incurred.  

Mr. Stone declared that he is a disinterested person according to
Section 101(14) of the Bankruptcy Code.

The Subchapter V trustee can be reached at:

     Timothy Stone
     Newpoint Advisors Corporation
     750 Old Hickory Blvd, Building Two, Suite 150
     Brentwood, TN 37027
     Phone: 800-306-1250/615-440-8273
     Fax: (702) 543-3881
     Email: tstone@newpointadvisors.us

                       About Coalesce Media

Coalesce Media, LLC filed a petition under Chapter 11, Subchapter V
of the Bankruptcy Code (Bankr. M.D. Tenn. Case No. 23-02259) on
June 26, 2023, with $500,000 to $1 million in assets and $1 million
to $10 million in liabilities. Blair Garner, president and chief
executive officer, signed the petition.

Judge Randal S. Mashburn oversees the case.

Griffin S. Dunham, Esq., at Dunham Hildebrand, PLLC is the Debtor's
legal counsel.


COLOR CRAFT: Seeks to Hire Kurtzman | Steady as Co-Counsel
----------------------------------------------------------
Color Craft Flexible Packaging, LLC seeks approval from the U.S.
Bankruptcy Court for the Middle District of Pennsylvania to employ
Kurtzman | Steady, LLC as co-counsel with Hoegen & Associates,
P.C.

The firm will render these services:

     (a) advise the Debtor with respect to its rights, powers, and
duties in this Chapter 11 case;

     (b) take all necessary action to protect and preserve the
Debtor's estate;

     (c) prepare legal papers; and

     (d) perform all other necessary legal services in connection
with this Chapter 11 case.

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

     Jeffrey Kurtzman      $490
     Maureen P. Steady     $385

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

On June 23, 2023, the firm received a retainer of $90,000.

Jeffrey Kurtzman, Esq., an attorney at Kurtzman | Steady, disclosed
in a court filing that the firm is a "disinterested person" as that
term is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Jeffrey Kurtzman, Esq.
     Kurtzman | Steady, LLC
     555 City Avenue, Suite 480
     Bala Cynwyd, PA 19004
     Telephone: (215) 883-1600
     Facsimile: (609) 482-8011
     Email: kurtzman@kurtzmansteady.com

               About Color Craft Flexible Packaging

Color Craft Flexible Packaging, LLC filed a petition for relief
under Chapter 11 of the Bankruptcy Code (Bankr. M.D. Pa. Case No.
23-01421) on June 26, 2023. In the petition filed by James B.
Dwyer, managing member, Color Craft Flexible Packaging disclosed $1
million to $10 million in both assets and liabilities.

Judge Mark J. Conway oversees the case.

Hoegen & Associates, P.C. and Kurtzman | Steady, LLC serve as the
Debtor's bankruptcy counsels.


COMPREHENSIVE PAIN: Files for Chapter 11 Bankruptcy
---------------------------------------------------
Comprehensive Pain Solutions PLLC filed for chapter 11 protection
in the Eastern District of Michigan.  The Debtor elected on its
voluntary petition to proceed under Subchapter V of chapter 11 of
the Bankruptcy Code.

The Debtor is a specialized pain management practice established by
Jeffrey Rosenberg, M.D. and Ph.D., in 2010.  Dr. Rosenberg is a
board-certified anesthesiologist specializing in pain management
and critical care medicine.  Dr. Rosenberg is currently the
Debtor's CEO and Managing Member, and he own 82% of the Debtor's
membership interest.

The Debtor has three patient treatment centers located in
Belleville, Canton and Livonia, Michigan.  The Debtor operates its
laboratory from a leased facility located at 37459 Schoolcraft Rd.,
Livonia, MI 48150.

Dr. Rosenberg and Dr. Fawad Rizvi are the two physicians employed
by the Debtor.

                        Road to Chapter 11
               
The Debtor has traditionally been a profitable business and expects
to continue to be profitable during and after this bankruptcy
proceeding.

Unfortunately, the Debtor has experienced some difficulties in
recent years that have culminated in the filing of its bankruptcy
petition.

First, starting around 2019 and continuing thereafter, Medicaid,
Medicare and private insurance companies began implementing greater
"policy changes" to reduce the number and complexity of urine
screenings and other laboratory tests for which they would
reimburse providers per patient, per year and reducing the
reimbursements related to same.  These changes caused a significant
drop in the profitability of the Debtor’s laboratory operations.
As of 2021, the Debtor was losing money on its lab business.

The Debtor suffered a further financial blow when Celia Nelson
("Plaintiff") filed a medical malpractice lawsuit against the
Debtor on November 3, 2020, styled Celia Nelson v. Comprehensive
Pain Solutions, PLLC, d/b/a Prizm Pain Specialists, PLLC, and
Jeffrey Mark Rosenberg, Case No. 20-014464-NH.

The Debtor vehemently denied the allegations in the Lawsuit and was
forced to expend significant time and financial resources defending
against it.  Unfortunately, the Wayne County Circuit Court entered
a Judgment and Order Preventing Transfer of Assets against the
Debtor on April 13, 2023 in the amount of $5,037,270 (the "Disputed
Judgment").

The Debtor intends to appeal the Disputed Judgment and its trial
counsel and appellate counsel firmly believe the Debtor will win on
appeal because multiple prejudicial and reversible errors were
committed at trial, the judgment amount was excessive and subject
to reduction under collateral source rules and was otherwise
unsupported by credible evidence at trial.

This bankruptcy filing was in order to provide the Debtor with the
breathing space necessary to (i) reorganize its operations in a
manner designed to stem its losses from its laboratory operations,
(ii) address creditor claims, including the Disputed Judgment, and
(iii) allow me to refocus my efforts on increasing the
profitability of the Debtor's operations and providing exceptional
and critical patient care.

According to court filings, Comprehensive Pain Solutions estimates
between $1 million and $10 million in debt to 100 to 199 creditors.
The petition states that funds will be available to unsecured
creditors.

A meeting of creditors under 11 U.S.C. Section 341(a) is slated for
July 28, 2023 at 9:00 a.m.

              About Comprehensive Pain Solutions

Comprehensive Pain Solutions PLLC is a is a specialized pain
management practice established by Jeffrey Rosenberg, M.D. and
Ph.D., in 2010.

Comprehensive Pain Solutions PLLC sought relief under Subchapter V
of Chapter 11 of the U.S. Bankruptcy Code Case No. 23-45664) on
June 26, 2023. In the petition filed by Jeffrey M. Rosenberg, as
manager, the Debtor reports estimated assets and liabilities
between $1 million and $10 million each.

The Honorable Bankruptcy Judge Maria L. Oxholm oversees the case.

The Subchapter V trustee:

     Mark H. Shapiro
     Steinberg, Shapiro & Clark
     25925 Telegraph Rd., Ste. 203
     Southfield, MI 48033
     Tel: (248) 352-4700
     E-mail: shapiro@steinbergshapiro.com

The Debtor is represented by:

     Daniel J. Weiner, Esq.
     6200 N. Haggerty Road
     Canton, MI 48187
     Tel: (248) 540-3340
     Email: dweiner@schaferandweiner.com


COMPREHENSIVE PAIN: Mark Shapiro Named Subchapter V Trustee
-----------------------------------------------------------
The U.S. Trustee for Regions 3 and 9 appointed Mark Shapiro of
Steinberg, Shapiro & Clark as Subchapter V trustee for
Comprehensive Pain Solutions, PLLC.

Mr. Shapiro will be paid an hourly fee of $350 for his services as
Subchapter V trustee and will be reimbursed for work-related
expenses incurred.  

Mr. Shapiro declared that he is a disinterested person according to
Section 101(14) of the Bankruptcy Code.

The Subchapter V trustee can be reached at:

     Mark H. Shapiro
     Steinberg, Shapiro & Clark
     25925 Telegraph Rd., Ste. 203
     Southfield, MI 48033
     Phone: (248) 352-4700
     Email: shapiro@steinbergshapiro.com

                      About Comprehensive Pain

Comprehensive Pain Solutions, PLLC, a company in Canton, Mich.,
filed a petition under Chapter 11, Subchapter V of the Bankruptcy
Code (Bankr. E.D. Mich. Case No. 23-45664) on June 26, 2023, with
$1 million to $10 million in both assets and liabilities. Jeffrey
M. Rosenberg, manager, signed the petition.

Judge Maria L. Oxholm oversees the case.

Daniel J. Weiner, Esq., at Schafer and Weiner, PLLC is the Debtor's
legal counsel.


CONTOUR PROPCO: U.S. Trustee Appoints Blanca Castro as PCO
----------------------------------------------------------
Tracy Hope Davis, the U.S. Trustee for Region 17, appointed Blanca
Castro as patient care ombudsman for Contour Opco 1735 S Mission
LLC, an affiliate of Contour Propco 1735 S Mission, LLC.

The appointment was made pursuant to the order from the U.S.
Bankruptcy Court for the District of Nevada on June 14.

Section 333 of the Bankruptcy Code directs that a patient care
ombudsman be appointed if a debtor is a health care business unless
the court finds that the appointment of such ombudsman is not
necessary for the protection of patients. The ombudsman is
responsible for monitoring the quality of patient care and
representing the interest of patients of the healthcare debtor.

Ms. Castro disclosed in a court filing that she is a "disinterested
person" pursuant to Section 101(14) of the Bankruptcy Code.

The ombudsman may be reached at:

     Blanca E. Castro
     State Long-Term Care Ombudsman
     Office of the State Long-Term Care Ombudsman
     California Department of Aging
     2880 Gateway Oaks Drive, Suite 200
     Sacramento, CA 95833
     Telephone: (916) 928-2500
     Email: blanca.castro@aging.ca.gov

                About Contour Propco 1735 S Mission

Contour Opco 1735 S Mission, LLC and Contour Propco 1735 S Mission,
LLC filed their petition for relief under Chapter 11 of the
Bankruptcy Code (Bankr. D. Nev. Case Nos. 23-12082 and 23-12083,
respectively) on May 23, 2023. In the petitions signed by their
chief executive officer, David Daneshforooz, the Debtors reported
$10 million to $50 million in both assets and liabilities.

Judge Mike K. Nakagawa oversees the cases.

Samuel A. Schwartz, Esq., at Schwartz Law, PLLC represents the
Debtors as counsel.


CRYPTO CO: Borrows $550K From AJB Capital
-----------------------------------------
The Crypto Company borrowed funds pursuant to the terms of a
Securities Purchase Agreement entered into with AJB Capital
Investments, LLC, and issued a Promissory Note in the principal
amount of $550,000 to AJB in a private transaction for a purchase
price of $500,000 (giving effect to a 10% original issue discount).


In connection with the sale of the AJB Note, the Company also paid
certain fees and due diligence costs to AJB's management company
and legal counsel.  After payment of the fees and costs, the net
proceeds to the Company were $487,500, which will be used for
working capital and other general corporate purposes, provided that
up to $200,000 may be drawn upon for potential acquisitions.

The maturity date of the AJB Note is Jan. 23, 2024.  The AJB Note
bears interest at 12% per year, and principal and accrued interest
is due on the maturity date.  The Company may prepay the AJB Note
at any time without penalty.  The AJB Note contains standard and
customary events of default, such as, among other restrictions and
requirements, that the Company timely make payments under the AJB
Note; the Company may not sell a significant portion of its assets
without the approval of AJB; the Company may not issue additional
debt that is not subordinate to AJB; the Company must comply with
the reporting requirements under the Securities Exchange Act of
1934; and the Company must maintain the listing of the Company's
common stock on the OTC Market or other exchange.  The Company's
breach of any representation or warranty, or failure to comply with
the covenants would constitute an event of default.  Upon an event
of default under the AJB SPA or AJB Note, the AJB Note will bear
interest at 18%; AJB may immediately accelerate the AJB Note due
date; AJB may convert the amount outstanding under the AJB Note
into shares of Company common stock at a discount to the market
price of the stock; and AJB will be entitled to its costs of
collection, among other penalties and remedies.

Also, pursuant to the AJB SPA, the Company issued to AJB a
Pre-Funded Common Stock Purchase Warrant to purchase up to
30,000,000 shares of the Company's common stock for a nominal
exercise price of $0.00001 per warrant share as an incentive fee.
The Warrant includes various covenants of the Company for the
benefit of the Warrant holder such as a beneficial ownership
limitation on the holder that, in certain circumstances, may serve
to restrict the holder's right to exercise the Warrant; 10,000,000
warrants are not redeemable by the Company; and up to 20,000,000 of
the warrants are redeemable by the Company based upon the
percentage of principal drawn from the AJB Note at the maturity
date or the payback of the principal drawn from the note.  The
Company also entered into a Security Agreement with AJB pursuant to
which the Company granted to AJB a security interest in all of the
Company's assets to secure the Company's obligations under the AJB
SPA, AJB Note, and Warrant.

The offer and sale of the AJB Note and Warrant was made in a
private transaction exempt from the registration requirements of
the Securities Act of 1933, as amended, in reliance on exemptions
afforded by Section 4(a)(2) of the Securities Act and Rule 506(b)
of Regulation D promulgated thereunder.

                       About Crypto Company

Malibu, Calif.-based The Crypto Company -- www.thecryptocompany.com
-- is engaged in the business of providing consulting services and
education for distributed ledger technologies, for the building of
technological infrastructure, and enterprise blockchain technology
solutions.

Crypto Company reported a net loss of $5.66 million in 2022, a net
loss of $785,630 in 2021, and a net loss of $2.82 million in 2020.
As of March 31, 2023, the Company had $1.38 million in total
assets, $5.02 million in total liabilities, and a total
stockholders' deficit of $3.64 million.

Lakewood, CO-based BF Borgers CPA PC, the Company's auditor since
2019, issued a "going concern" qualification in its report dated
April 14, 2023, citing that the Company has suffered recurring
losses from operations that raises substantial doubt about its
ability to continue as a going concern.


CURTIS JAMES JACKSON: Loses Appeal in Reed Smith Malpractice Case
-----------------------------------------------------------------
The U.S. District Court for the District Court of Connecticut
affirmed a bankruptcy court's judgment in favor of Reed Smith LLP
and its former partner Peter Raymond against malpractice and
breach-of-duty claims brought by Curtis James Jackson, III --
better known as the rapper, 50 Cent -- in a $32 million lawsuit.

U.S. Bankruptcy Judge Ann M. Nevins had awarded $429,079.91 to Reed
Smith LLP on May 10 for pre-petition legal fees and expenses, which
Jackson appealed. Connecticut Judge Vanessa L. Bryant has affirmed
the bankruptcy court's decision.

After Jackson filed for bankruptcy in 2015, Reed Smith and Raymond
filed a proof of claim, contending Jackson owed them $609,235.41 in
attorneys' fees and costs. Jackson lodged five counterclaims
against Reed Smith and Raymond for legal malpractice and breach of
fiduciary duty. The counterclaims' underlying facts concern Reed
Smith and Raymond's representation of Jackson in a lawsuit filed by
Lastonia Leviston, a woman depicted in a sexually explicit video.
She alleged Jackson's publication of the Video without her consent
violated New York state law and constituted intentional infliction
of emotional distress. Jackson terminated Reed Smith and Raymond a
few months before trial. With replacement counsel, the jury
returned a $7,000,000 verdict in favor of Leviston.

Reed Smith and Raymond moved to dismiss Jackson's operative
counterclaims. The bankruptcy court dismissed nearly all
counterclaims except a portion of Count 2: whether Reed Smith and
Raymond committed legal malpractice by failing to conduct and
preserve discovery of three witnesses, which, if conducted, would
have mitigated or absolved Jackson's damages. After discovery
concluded, Reed Smith and Raymond moved for summary judgment on the
remaining counterclaim. The bankruptcy court granted summary
judgment in favor of Reed Smith and Raymond.

The case before the district court is, Curtis James Jackson III,
Appellant v. Reed Smith LLP, and Peter Raymond, Appellees, No.:
3:21-cv-00911(VLB) (D. Conn.).

Reed Smith LLP and Raymond are represented by Thomas Rohback,,
Esq., and Craig Reiser, Esq., at Axinn, Veltrop & Harkrider.

                          About 50 Cent

Born July 6, 1975, Curtis James Jackson III, known professionally
as 50 Cent, is an American rapper, actor, businessman, and
investor.

50 Cent filed for Chapter 11 bankruptcy protection (Bankr. D. Conn.
Case No. 15-21233) on July 13, 2015 with $32.5 million in debt. The
bankruptcy filing came days after a jury ordered him to pay $5
million to rapper Rick Ross's ex-girlfriend Lastonia Leviston for a
sex tape scandal.

In July 2016, U.S. bankruptcy court judge approved a Chapter 11
reorganization plan for 50 Cent.  The Plan required 50 Cent to pay
$18 million to Sleek Audio to settle a judgment, $6 million to
Leviston, and about $4 million to settle a guarantee claim with Sun
Trust Bank, among paying off other creditors over a five-year
period.

In February 2017, U.S. Bankruptcy Judge Ann Nevins discharged Mr.
Jackson's bankruptcy case.


DEALER ACCESSORIES: Trustee Taps Rubin & Levin as Legal Counsel
---------------------------------------------------------------
Deborah Caruso, the trustee appointed in the Chapter 11 case of
Dealer Accessories, LLC, seeks approval from the U.S. Bankruptcy
Court for the Southern District of Indiana to employ Rubin & Levin,
PC as its legal counsel.

The firm will render these legal services:

     (a) commence and prosecute an adversary proceeding(s) against
the Debtor's owner, Kyle Owen, and any other person or owner who
may be liable to the bankruptcy estate; and

     (b) once an action is commenced, pursue such action through a
settlement or trial.

Rubin & Levin will be compensated for its legal services on the
following contingency fee basis:

  (a) Pretrial: Shall earn legal fees on a contingency fee basis of
33.33% of the cash value of any recoveries obtained from a
potential defendant before an action is filed or an actual
defendant after Rubin & Levin initiates an action that are
recovered 30 days prior to commencement of a trial.

  (b) Trial/Posttrial: Shall earn legal fees on a contingency fee
basis of 40% of the cash value of any recoveries obtained from a
defendant of an action recovered within 30 days of commencement of
a trial or after a trial.

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

Meredith Theisen, Esq., a partner at Rubin & Levin, disclosed in a
court filing that the firm is a "disinterested person" as that term
is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Meredith R. Theisen, Esq.
     Rubin & Levin, PC
     135 N. Pennsylvania St., Suite 1400
     Indianapolis, IN 46204
     Telephone: (317) 634-0300

                      About Dealer Accessories

Dealer Accessories, LLC, doing business as ClearBra Indy, offers
paint protection film designs, professional installations, and
customer service. It is based in Carmel, Ind.

Dealer Accessories sought Chapter 11 protection (Bankr. S.D. Ind.
Case No. 21-03197) on July 12, 2021, with between $100,000 and
$500,000 in assets and between $1 million and $10 million in
liabilities. Kyle Owen, president, signed the petition. Deborah J.
Caruso was appointed as Subchapter V Trustee for this Chapter 11
case.

Judge James M. Carr presides over the case.

Meredith R. Theisen, Esq., at Rubin & Levin, PC serves as the
Debtor's counsel.


DECISION POINTE: Seeks August 31 Extension to File Plan
--------------------------------------------------------
Decision Pointe Solutions, LLC asks the U.S. Bankruptcy Court for
the District of Colorado for and extension of time to file a plan
from July 2, 2023 to August 31, 2023.

The Debtor previously informed the Court that it believes its
ability to gain consensus for a plan of reorganization will be
based on the credibility of the valuation of its intellectual
property and the completion of it prior financials and the
credibility of its financial projections in the plan.  The Debtor
explained that the need for an extension of time here is
attributable to the circumstances of needing specialized,
complex, and time-consuming expert analysis to accompany the
plan.

Decision Pointe Solutions, LLC is represented by:

          Jeffrey A. Weinman, Esq.
          Lance Henry, Esq.
          ALLEN VELLONE WOLF HELFRICH & FACTOR P.C.
          1600 Stout Street, Suite 1900
          Denver, CO 80202
          Tel: (303) 534-4499
          Email: JWeinman@allen-vellone.com
                 LHenry@allen-vellone.com

                  About Decision Pointe Solutions

Decision Pointe Solutions, LLC filed a Chapter 11 bankruptcy
petition (Bankr. D. Colo. Case No. 23-11338) on April 3, 2023,
with as much as $50,000 in assets and $500,001 to $1 million in
liabilities. Judge Thomas B. Mcnamara oversees the case.

The Debtor tapped Allen Vellone Wolf Helfrich & Factor P.C. as
legal counsel and CLIQ Consulting, LLC as accountant.


DETROIT, MI: Moody's Assigns 'Ba1' Rating to $53MM Social Bonds
---------------------------------------------------------------
Moody's Investors Service has assigned a Ba1 to the City of
Detroit, MI's Unlimited Tax General Obligation Bonds, Series 2023A
(Tax-Exempt) (Social Bonds), Unlimited Tax General Obligation
Bonds, Series 2023B (Taxable) (Social Bonds) and Unlimited Tax
General Obligation Bonds, Series 2023C (Tax-Exempt), which have
proposed par amounts of about $53 million, $23 million and $25
million, respectively. Moody's maintains a Ba1 issuer rating on the
city and Ba1 on its general obligation unlimited tax (GOULT) bonds.
The outlook is positive. The city had roughly $2.9 billion in total
debt outstanding at the end of fiscal 2022 (year-end June 30).

RATINGS RATIONALE

The issuer rating is Ba1 because the city's local economy and tax
base are heavily exposed to economic downturns, in part because of
its high poverty, very low resident income and full value per
capita ratios, heavy reliance on the domestic auto manufacturing
sector and a revenue structure that can be volatile. While the city
is well positioned to manage its rising pension contributions for
at least the next few years, costs will spike if assets materially
underperform. The city is also contending with other rising costs
related to wages and inflation. Still, the city benefits from solid
budget management and robust revenue growth that have enabled it to
accumulate resources in an irrevocable pension trust and increase
its available fund balance to strong levels. The city also received
a tremendous amount of federal money through ARPA, which it will
spend to improve infrastructure and services and remediate blight.
The city's leverage and fixed-costs ratios are in line with other
big cities.

The Ba1 rating on the city's GOULT bonds is placed at the same
level as issuer rating because they are backed by the city's full
faith and credit and pledge to levy property taxes without
limitation as to rate or amount as authorized by voters.

RATING OUTLOOK

The outlook is positive because of ongoing strengthening of the
city's financial operations including robust revenue growth and
increasing reserves. The city's rating is likely to move upward if
the economy is resilient if there is an economic slowdown and the
city is able to continue to make progress in absorbing pension
contributions and inflationary cost growth into its budget without
adversely impacting its financial operations.

FACTORS THAT COULD LEAD TO AN UPGRADE OF THE RATINGS

- Prudent deployment of the city's retiree protection fund and
sustained absorption of pension contributions into the recurring
revenue budget.

- Continued revenue growth that enables the city to manage its
growing expenditure needs

- Strengthening of full value per capita, median household income
and population trends

FACTORS THAT COULD LEAD TO A DOWNGRADE OF THE RATINGS

- Material growth in leverage, fixed costs or capital needs

- Substantial draws on operating reserves or failure to sustain
progress towards absorbing pension contributions into recurring
revenue budget

- Negative changes in the city's economic profile, such as a
material decline in full value, weakening of the labor market or an
acceleration of depopulation trends

LEGAL SECURITY

Outstanding GOULT bonds are full faith and credit general
obligations backed by the city's pledge to levy property taxes
without limitation as to rate or amount as authorized by voters.

PROFILE

The City of Detroit is the county seat of Wayne County, located in
the southeastern region of Michigan's Lower Peninsula. The city is
situated on the Detroit River, directly across from the city of
Windsor, Ontario, Canada. According to the 2020 census, the city
has a population of just under 640,000, making it one of the 30
largest cities in the US and the largest city in Michigan (Aa1
stable). The city emerged from bankruptcy in 2014.

METHODOLOGY

The principal methodology used in these ratings was US Cities and
Counties Methodology published in November 2022.


DIMENSIONS IN SENIOR: No Patient Complaints at Wilcox Facility
--------------------------------------------------------------
Abigail Mohs, the duly appointed patient care ombudsman, filed with
the U.S. Bankruptcy Court for the District of Nebraska her third
report regarding the status of patient care provided by Wilcox
Properties of Fort Calhoun, LLC (doing business as Autumn Pointe
Assisted Living), an affiliate of Dimensions in Senior Living, LLC.
The report covers the period from April 21 to June 16, 2023.

The PCO noted that Amy Wilcox-Burns, chief restructuring officer of
Dimensions in Senior Living, confirmed that there were no patient
complaints during the period covered by this report. Ms. Burns
stated that the patient volume/occupancy has been consistent.

The PCO reported that there was some staff turnover but it was
minimal. Employee training is required of the facility and Wilcox
tracks initial training through an orientation checklist. It also
requires monthly in-service programs. Wilcox offers CPR training on
an annual basis. All staff's training is up-to-date.

The PCO cited that Ms. Burns informed that there were some falls at
Wilcox's facility. Wilcox again experienced no major incidents.
While Wilcox saw some patient deaths, they were all patients who
were on hospice or died from natural causes and the deaths were not
unexpected or otherwise notable.

A copy of the ombudsman report is available for free at
https://urlcurt.com/u?l=bXJZXa from PacerMonitor.com.

The ombudsman may be reached at:

     Abigail T. Mohs, Esq.
     Baird Holm, LLP
     1700 Farnam Street, Suite 1500
     Omaha, NE 68102-2068
     Phone: 402.636.8296
     Email: amohs@bairdholm.com

                 About Dimensions in Senior Living

Dimensions in Senior Living, LLC -- https://www.dimsrivg.com/ --
through a series of entities, owns and manages a series of senior
living and assisted living facilities in Nebraska, Iowa, Missouri,
and Kansas.

Dimensions in Senior Living and six affiliates each filed a
petition for relief under Chapter 11 of the Bankruptcy Code (Bankr.
D. Neb. Lead Case No. 22-80860) on Nov. 21, 2022. In the petition
filed by its chief restructuring officer, Amy Wilcox-Burns,
Dimensions in Senior Living reported assets and liabilities between
$1 million and $10 million.

Judge Brian S. Kruse oversees the cases.

The Debtors are represented by Patrick Raymond Turner, Esq., at
Turner Legal Group, LLC.

Abigail T. Mohs, Esq., at Baird Holm, LLP is the patient care
ombudsman appointed in the Debtor's case.


DOMUS BWW: Exclusivity Period Extended to November 4
----------------------------------------------------
Judge Ashely M. Chan of the U.S. Bankruptcy Court for the Eastern
District of Pennsylvania extended Domus BWW Funding, LLC and 1801
Admin, LLC's exclusive periods to file a chapter 11 plan or plans
and to solicit acceptances thereof to November 4, 2023 and
January 4, 2024, respectively.

The Debtors are represented by:

          Aris J. Karalis, Esq.
          Robert W. Seitzer, Esq.
          KARALIS PC
          1900 Spruce Street  
          Philadelphia, PA 19103
          Telephone: (215) 546-4500
          E-mail: akaralis@karalislaw.com
                  rseitzer@karalislaw.com

                     About Domus BWW Funding

Domus BWW Funding, LLC and 1801 Admin, LLC filed their voluntary
petitions for relief under Chapter 11 of the Bankruptcy Code
(Bankr. E.D. Pa. Lead Case No. 22-11162) on May 3, 2022, listing
up to $500,000 in assets and up to $50,000 in liabilities.

Judge Eric L. Frank presides over the cases.

The Debtors tapped Aris J. Karlis, Esq., at Karalis PC as
bankruptcy counsel. Dinsmore & Shohl LLP, McGuireWoods LLP,
Landis Rath & Cobb LLP, Perkins Coie LLP, Gateley Plc, Anderson
Kill PC, and Dechert LLP serve as special counsel.


EARTH HOUSE: No Change in Patient Care, 4th PCO Report Says
-----------------------------------------------------------
Debra Branch, the court-appointed patient care ombudsman, filed
with the U.S. Bankruptcy Court for the District of New Jersey her
fourth report regarding the quality of patient care provided at
Earth House, Inc.'s mental health treatment center.

This fourth PCO report is based on a telephone interview with the
executive director held on June 21. During this reporting period,
Earth House focused on modernizing its bookkeeping systems and
nurses notes in compliance with the New Jersey Department of
Community Care (NJDCA) facility operations plan.

Also, Earth House declares that monthly revenue has been a steady
$70,000 to $80,000 over the last three months, and that there are
12 students currently enrolled in the program. Earth House has
increased staffing by 30% during this reporting period. It states
that demand for the program continues to grow.

The PCO reported that the treatment center, located in a rural
community near Princeton, accommodates a maximum of 14 residents.
There are currently 12 students registered in the program. Earth
House states there are no significant changes in the services
offered since the filing of the Chapter 11 bankruptcy petition.

In her report, the PCO noted that Earth House maintains a
medication management system that tracks and controls all
medication that is used in the facility. Earth House states that
there are no significant changes in the management of
pharmaceuticals since the bankruptcy filing.

The PCO noted that Earth House indicates that the filing of the
Chapter 11 petition has stabilized the relationship with vendors.
Earth House states that there have been no changes in vendor
relationships during this reporting period.

The PCO concluded that pursuant to Section 333(b)(3) of the
Bankruptcy Code, the quality of patient care provided patients has
been maintained since the filing. Earth House continues to use
effective work arounds for staffing issues. The number of resident
patients has not changed during this reporting period. The
bankruptcy filing has not affected Earth House's ability to
continue to deliver at risk psychiatric patients a unique and
innovative program with a good standard of care.

A copy of the ombudsman report is available for free at
https://urlcurt.com/u?l=FeDH23 from PacerMonitor.com.

The ombudsman may be reached at:

     Debra H. Branch, Esq.
     Law Office of Debra H. Branch
     1814 E. Route 70, Ste 411
     Cherry Hill, NJ 08003
     Phone: (856)489-7163
     Email: DHBRANCH@aol.com

                         About Earth House

Earth House, Inc. is a health care business as defined in 11 U.S.C.
Sec. 101(27A).

Earth House filed a petition for relief under Chapter 11 of the
Bankruptcy Code (Bankr. D.N.J. Case No. 22-18011) on Oct. 10, 2022.
In the petition filed by its executive director, James F. Karwosk,
the Debtor reported assets between $500,000 and $1 million and
liabilities between $100,000 and $500,000.

Judge Kathryn C. Ferguson oversees the case.

The Debtor is represented by the Law Firm of Andre Kydala, Esq.

Debra Branch, Esq., at the Law Office of Debra H. Branch is the
patient care ombudsman appointed in the Debtor's case.


EASTERN NIAGARA: No Decline in Patient Care, 15th PCO Report Says
-----------------------------------------------------------------
Michele McKay, the court-appointed patient care ombudsman, filed
with the U.S. Bankruptcy Court for the Western District of New York
her 15th and final report regarding the quality of patient care
provided at the health care facilities operated by Eastern Niagara
Hospital, Inc.

The report covers the period from June 1 to 17 during which one
visit to the facilities was made by the patient care ombudsman.

At the visit, only the Emergency Department remained open as the
hospital had stopped admitting inpatients on June 10 and the final
inpatient was discharged on June 14.

Maralyn Militello, former Chief Nursing Officer, contacted the PCO
on June 17 to advise that their last Emergency Room patient had
been discharged and that the hospital was officially closed. Area
Emergency Medical Service Basic Life Support staff were put in
place at the Eastern Niagara Hospital Emergency Department entrance
on June 17 and for 48 hours post-closure to ensure any patients
arriving at the closed hospital site were provided life support and
transport services.

Per Ms. Militello, over 55,000 notices were mailed out to the
community advising them of the closure of the hospital with the
inclusion of alternative sites for emergency care services. Former
patients of Eastern Niagara were notified of how to obtain their
medical records and this is also posted on the Eastern Niagara
Hospital FaceBook page.

During the timeframe of this last report, there were no findings of
any decline in patient care, and both Eastern Niagara Hospital and
the Express Care, Occupational Medicine and Surgery Center on
Transit Road provided safe and acceptable care to their patients.

A copy of the 15th ombudsman report is available for free at
https://urlcurt.com/u?l=rb2a1m from PacerMonitor.com.

              About Eastern Niagara Hospital

Eastern Niagara Hospital, Inc. -- http://www.enhs.org-- is a
not-for-profit organization focused on providing general medical
and surgical services.

Eastern Niagara Hospital sought Chapter 11 protection (Bankr.
W.D.N.Y. Case No. 20-10903) on July 8, 2020, with $10 million to
$50 million in both assets and liabilities. Judge Michael J. Kaplan
oversees the case.

The Debtor tapped Barclay Damon, LLP as its bankruptcy counsel;
Francis P. Weimer, Esq., as special counsel; Freed Maxick CPAs,
P.C. as financial advisor; and Lumsden & McCormick, LLP as
accountant.

The U.S. Trustee for Region 2 appointed an official committee of
unsecured creditors on Nov. 22, 2019. Bond Schoeneck & King, PLLC
and Next Point, LLC serve as the committee's legal counsel and
financial advisor, respectively.

Michele McKay was appointed as patient care ombudsman in the
Debtor's bankruptcy case. Jeffrey Dove, Esq., is the PCO's
attorney.


ENTERCOM MEDIA: Calamos DCIF Marks $420,000 Loan at 39% Off
-----------------------------------------------------------
Calamos Dynamic Convertible and Income Fund has marked its $420,000
loan extended to Entercom Media Corp, to market at $258,037 or 61%
of the outstanding amount, as of April 30, 2023 according to a
disclosure contained Calamos DCIF's Form N-CSR for the fiscal year
ended April 30, 2023, filed with the Securities and Exchange
Commission on June 28, 2023.

Calamos DCIF is a participant in a Bank Loan that accrues interest
at a rate of 7.525% per annum (1 mo. LIBOR + 2.50%) to Entercom
Media Corp. The loan is scheduled to mature on November 18, 2024.

Calamos Dynamic Convertible and Income Fund was organized as a
Delaware statutory trust on March 11, 2014 and is registered under
the Investment Company Act of 1940 as a diversified, closed-end
management investment company. The Fund commenced operations on
March 27, 2015.

Entercom Media Corp is in the broadcasting industry.



ENTERCOM MEDIA: Calamos LSEDIT Marks $284,000 Loan at 39% Off
-------------------------------------------------------------
Calamos Long/Short Equity & Dynamic Income Trust has marked its
$284,000 loan extended to Entercom Media Corp to market at $174,483
or 61% of the outstanding amount, as of April 30, 2023, according
to a disclosure contained in Calamos LSEDIT's Form N-CSR for the
fiscal year ended April 30, 2023, filed with the Securities and
Exchange Commission on June 28, 2023.

Calamos LSEDIT extended a Bank Loan that carries a 7.525% interest
(1 mo. LIBOR + 2.50%) to Entercom Media Corp. The loan is scheduled
to mature on November 18, 2024.

Calamos LSEDIT was organized as a Delaware statutory trust on
September 21, 2017, and is registered under the Investment Company
Act of 1940, as a diversified, closed-end management investment
company. The Fund commenced operations on November 29, 2019.
Calamos Advisors LLC serves as the investment manager and
administrator for the Fund.

Entercom Media Corp is in the broadcasting industry.



ENVISION HEALTHCARE: Seeks to Hire Haynes and Boone as Counsel
--------------------------------------------------------------
Envision Healthcare Corporation and its affiliates seek approval
from the U.S. Bankruptcy Court for the Southern District of Texas
to employ Haynes and Boone, LLP.

Haynes and Boone will provide independent services, at the sole
direction of Gary Begeman in his capacity as independent director,
to the boards of directors of Envision and Enterprise Parent
Holdings Inc. These services include the investigation of potential
claims or causes of action that Envision and its affiliates or
their stakeholders may possess against third parties.

Haynes and Boone will be paid at these rates:

     Partners              $650 to $1,650 per hour
     Counsel               $575 to $1,500 per hour
     Associates            $340 to $925 per hour
     Paraprofessionals     $450 to $525 per hour

The firm received retainer fees totaling $550,000 and another
payment of $92,362.20.

Charles Beckham, Jr., Esq., a partner at Haynes and Boone,
disclosed in a court filing that his firm is a "disinterested
person" pursuant to Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Charles A. Beckham, Jr.
     Haynes and Boone, LLP
     1221 McKinney Street, Suite 4000
     Houston, TX 77010
     Tel: +1 713.547.2243/+1 212.659.7300
     Fax: +1 713.236.5638
     Email: charles.beckham@haynesboone.com

               About Envision Healthcare Corporation

Envision Healthcare Corporation -- http://www.EnvisionHealth.com/
-- is a national medical group that delivers physician and advanced
practice provider services, primarily in the areas of emergency and
hospitalist medicine, anesthesiology, radiology, teleradiology and
neonatology. As a leader in ambulatory surgical care, AMSURG holds
ownership in more than 250 surgery centers in 41 states and the
District of Columbia, with medical specialties ranging from
gastroenterology to ophthalmology and orthopedics. In total, the
medical group offers a differentiated suite of clinical solutions
on a national scale with a local understanding of communities,
creating value for health systems, payers, providers and patients.

On May 15, 2023, Envision and affiliates filed voluntary petitions
for relief under Chapter 11 of the Bankruptcy Code (Bankr. S.D.
Texas Lead Case No. 23-90342). Envision reported $1 billion to $10
billion in both assets and liabilities.

Judge Christopher M. Lopez oversees the cases.

The Debtors tapped Kirkland & Ellis, LLP and Kirkland & Ellis
International, LLP as bankruptcy counsels; Jackson Walker, LLP as
conflict counsel and co-counsel with Kirkland & Ellis; Alvarez &
Marsal North America, LLC as restructuring advisor; PJT Partners,
LP as investment banker; and KPMG, LLP as tax consultant. Kroll
Restructuring Administration, LLC is the claims, noticing and
solicitation agent.

The U.S. Trustee for Region 7 appointed an official committee to
represent unsecured creditors in the Debtors' Chapter 11 cases. The
committee is represented by White & Case, LLP.


FOCUSED ENTERPRISES: Case Summary & Four Unsecured Creditors
------------------------------------------------------------
Debtor: Focused Enterprises Ltd
          DBA Brown Sugar Bar & Restaurant
        433 Marcus Garvey Blvd.
        Brooklyn, NY 11216

Chapter 11 Petition Date: July 6, 2023

Court: United States Bankruptcy Court
       Eastern District of New York

Case No.: 23-42379

Judge: Hon. Jil Mazer-Marino

Debtor's Counsel: Charles Wertman, Esq.
                  THE LAW OFFICES OF CHARLES WERTMAN
                  100 Merrick Road
                  Suite 304W
                  Rockville Centre, NY 11570
                  Tel: (516) 284-0900
                  Email: charles@cwertmanlaw.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Greg Jordan as president.

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

https://www.pacermonitor.com/view/WEGFXDQ/Focused_Enterprises_Ltd__nyebke-23-42379__0001.0.pdf?mcid=tGE4TAMA


FRANKLIN SOUTHERN: Seeks to Hire William Haeberle as Accountant
---------------------------------------------------------------
Franklin Southern Manufacturing, LLC seeks approval from the U.S.
Bankruptcy Court for the Middle District of Florida to employ
William Haeberle, a certified public accountant based in Fla.

The Debtor needs an accountant to prepare its monthly operating
reports.

Mr. Haeberle will charge $300 per month for the preparation of
monthly operating reports.

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

The accountant can be reached at:

     William G. Haeberle, CPA
     1440 Peachtree St.
     Jacksonville, FL, 32207

               About Franklin Southern Manufacturing

Franklin Southern Manufacturing, LLC, a company in Jacksonville,
Fla., sought protection under Chapter 11 of the U.S. Bankruptcy
Code (Bankr. M.D. Fla. Case No. 23-00938) on April 27, 2023, with
$473,665 in assets and $6,325,214 in liabilities. Billy Sermons,
president and chief executive officer, signed the petition.

Judge Jacob A. Brown oversees the case.

The Debtor tapped Bryan K. Mickler, Esq., at the Law Offices of
Mickler and Mickler, LLP as legal counsel and William G. Haeberle,
CPA, as accountant.


FROZEN WHEELS: Exclusivity Period Extended to September 5
---------------------------------------------------------
Judge Laurel M. Isicoff of the U.S. Bankruptcy Court for the
Southern District of Florida extended Frozen Wheels, LLC and
and B"H Frozen Wheels' exclusive periods to file a plan of
reorganization and to solicit acceptance thereof to September 5,
2023 and November 6, 2023, respectively.  This is the second
extension granted to the Debtors.

Frozen Wheels, LLC is represented by:

          Eric D. Jacobs, Esq.
          VENABLE, LLP
          100 SE 2nd Street, Suite 4400
          Miami, FL 33131
          Tel: 305-349-2300
          Email: edjacobs@venable.com

                      About Frozen Wheels

Frozen Wheels, LLC filed its voluntary petition for Chapter 11
protection (Bankr. S.D. Fla. Case No. 22-18638) on Nov. 7, 2022.
In the petition signed by Isaac Halwani, manager, the Debtor
disclosed up to $50,000 in assets and up to $50 million in
liabilities.

Judge Laurel M. Isicoff oversees the case.

Glenn D. Moses, Esq., at Venable LLP serves as the Debtor's legal
counsel.


FULL-CIRCLE ATHLETE: Case Summary & 13 Unsecured Creditors
----------------------------------------------------------
Debtor: Full-Circle Athlete LLC
          D1 Training Tallahassee
        1706 Capital Circle NE
        Suite #8
        Tallahassee FL 32308

Business Description: D1 Training is a membership-based state-of-
                      the-art training facility.  It offers one-
                      on-one training, group activities that
                      encourage goal setting, and an environment
                      that promotes achievement.

Chapter 11 Petition Date: July 5, 2023

Court: United States Bankruptcy Court
       Northern District of Florida

Case No.: 23-40240

Debtor's Counsel: Michael Moody, Esq.
                  MICHAEL H. MOODY LAW, P.A.
                  1350 Market Street, Suite 224
                  Tallahassee FL 32312
                  Tel: 850-739-6970
                  Email: michael.moody@michaelhmoodylaw.com

Total Assets: $100,241

Total Liabilities: $1,152,349

The petition was signed by John Simmons as manager.

A full-text copy of the petition containing, among other items, a
list of the Debtor's 13 unsecured creditors is available for free
at PacerMonitor.com at:

https://www.pacermonitor.com/view/HG43XHA/Full-Circle_Athlete_LLC__flnbke-23-40240__0001.0.pdf?mcid=tGE4TAMA


GABHALTAIS TEAGHLAIGH: Disclosures Hearing Moved to July 20
-----------------------------------------------------------
Judge Christopher J. Panos has agreed to enter an order that the
hearings presently scheduled for June 29, 2023, regarding the
United States Trustee's motion to convert the Gabhaltais Teaghlaigh
LLC's Chapter 11 case to Chapter 7 and the Debtor's Disclosure
Statement are continued to July 20, 2023 at 10:30 a.m.  A further
notice of the hearing will enter informing participants on how to
elect to appear at the rescheduled hearing by either video or in
person.

In seeking a continuance, the Debtor's attorney, David G. Baker,
Esq., explained that he was informed by Anne Brensley, the Debtor;s
manager, that she was informed that her attendance at a hearing in
another court is required, and thus she cannot attend this hearing.
As she believes her presence is important if only for the purpose
of addressing issues that might be raised, a continuance to the
next available date is requested.

                  About Gabhaltais Teaghlaigh

Gabhaltais Teaghlaigh, LLC, is a real estate rental company that
immediately prior to the petition date, owned 6 residential or
commercial properties.

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

The case is assigned to Judge Christopher J. Panos.

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


GB SCIENCES: Delays Filing of Form 10-K for Period Ended March 31
-----------------------------------------------------------------
GB Sciences, Inc. filed a Form 12b-25 with the Securities and
Exchange Commission with respect to its Annual Report on Form 10-K
for the year ended March 31, 2023.

GB Sciences has determined that it is unable to file its Annual
Report within the prescribed time period without unreasonable
effort or expense.  Zach Swarts, the Company's longtime CFO was
hired away from the Company on April 14, 2023.  The Company said
the need for replacement accounting personnel to have time to learn
about the Company and produce the Form 10-K has resulted in the
Company not being able to compile and file the Form 10-K within the
customary time period.

                          About GB Sciences

Headquartered in Las Vegas, Nevada, GB Sciences, Inc. is a
plant-inspired, biopharmaceutical research and development company
creating patented, disease-targeted formulations of cannabis- and
other plant-inspired therapeutic mixtures for the prescription drug
market through its wholly owned Canadian subsidiary, GbS Global
Biopharma, Inc.

GB Sciences reported a net loss of $530,873 for the year ended
March 31, 2022, compared to a net loss of $3.73 million for the
year ended March 31, 2021.  As of Dec. 31, 2022, the Company had
$2.79 million in total assets, $4.40 million in total liabilities,
and a total stockholders' deficit of $1.61 million.

Margate, Florida-based Assurance Dimensions, the Company's auditor
since 2020, issued a "going concern" qualification in its report
dated June 30, 2022, citing that the Company has sustained net
losses since inception, which have caused an accumulated deficit of
$104,580,122 at March 31, 2022.  The Company also had a working
capital deficit of $3,607,638 and consumed cash in its operating
activities of $1,866,154 including $87,772 used in discontinued
operations for the year ended March 31, 2022.  These factors raise
substantial doubt about the Company's ability to continue as a
going concern.


GIRARDI & KEESE: Fights to Keep Lawyer for Competency Hearing
-------------------------------------------------------------
Brandon Lowrey of Law360 reports that Tom Girardi's public
defenders are urging a California federal judge to keep an expert's
testimony about his mental competence, saying the expert, a veteran
criminal law attorney, is well-qualified to opine that Girardi
cannot properly assist in his own defense.

                    About Girardi & Keese

Girardi and Keese or Girardi & Keese was a Los Angeles-based law
firm founded in 1965 by lawyers Thomas Girardi and Robert Keese. It
served clients in California in a variety of legal areas.  It was
known for representing plaintiffs against major corporations.

An involuntary Chapter 7 petition (Bankr. C.D. Cal. Case No.
20-21022) was filed in December 2020 against GIRARDI KEESE by
alleged creditors Jill O'Callahan, Robert M. Keese, John Abassian,
Erika Saldana, Virginia Antonio, and Kimberly Archie.

The petitioners' attorneys:

         Andrew Goodman
         Goodman Law Offices, Apc
         Tel: 818-802-5044
         E-mail: agoodman@andyglaw.com

Elissa D. Miller, a member of the firm SulmeyerKupetz, has been
appointed as Chapter 7 trustee for GIRARDI KEESE. The Chapter 7
trustee can be reached at:

         Elissa D. Miller
         333 South Grand Ave., Suite 3400
         Los Angeles, California 90071-1406
         Telephone: (213) 626-2311
         Facsimile: (213) 629-4520
         E-mail: emiller@sulmeyerlaw.com

An involuntary Chapter 7 petition was also filed against Thomas
Vincent Girardi (Case No. 20-21020) on Dec. 18, 2020. The Chapter 7
trustee can be reached at:

         Jason M. Rund
         Email: trustee@srlawyers.com
         840 Apollo Street, Suite 351
         El Segundo, CA 90245


GOBO LTD: Seeks to Extend Plan Exclusivity to October 27
--------------------------------------------------------
Gobo, Ltd. asks the U.S. Bankruptcy Court for the Southern
District of Ohio to extend the exclusive periods in which to file
a chapter 11 plan and to solicit acceptances thereof to October
27, 2023 and December 26, 2023, respectively.

The Debtor explained that while its operation is not complex,
much of its time and resources during the first 120 days of its
case has focused on securing lease agreements for its property
generally known as 4000 Horizons Drive, Columbus, Ohio 43220, and
reaching an agreement on cash collateral and adequate protection
with the secured creditor.

The Debtor further stated that it has made progress on marketing
the property for sale, although it is still not clear whether a
sale will result in the payment of all secured claims in full.

The Debtor claims that it needs additional time to market the
property and to determine whether a plan of liquidation or a sale
under section 363 of the Bankruptcy Code will be the best course
of action for the Debtor.

Unless extended, the Debtor's exclusive filing period and
exclusive solicitation period expires on June 29, 2023 and August
28, 2023, respectively.

Gobo, Ltd. is represented by:

          Myron N. Terlecky, Esq.
          John W. Kennedy, Esq.
          STRIP, HOPPERS, LEITHART, MCGRATH & TERLECKY CO., LPA
          575 South Third Street
          Columbus, OH 43215-5759
          Tel: (614) 228-6345
          Email: mnt@columbuslawyer.net
                 jwk@columbuslawyer.net

                          About Gobo Ltd.

Gobo, Ltd. is an Ohio limited liability company, which owns and
operates real estate located at 4000 Horizons Drive, Columbus,
Ohio. It is owned by Donald A. Lee and his wife Cheryl B. Lee.

Gobo, Ltd. sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Ohio Case No. 23-50619) on March 1,
2023, with up to $10 million in both assets and liabilities. Mr.
Lee, president of Gobo, Ltd., signed the petition.

Judge Mina Nami Khorrami oversees the case.

Strip Hoppers Leithart McGrath and Terlecky Co., LPA represent
the Debtor as legal counsel.


GUNTHER CHARTERS: Unsecureds to Get Full Payment
------------------------------------------------
Gunther Charters, Inc., submitted a Chapter 11 Plan of
Reorganization and a Disclosure Statement on June 26, 2023.

The Plan provides for payment of administrative expenses, priority
claims, and secured creditors in full or in part, either in cash or
in deferred cash payments, and provides for payments to unsecured
creditors in an amount equal to or greater than they would receive
in the event of a Chapter 7 liquidation. Funds for implementation
of the Plan will be derived from the Debtor's income from its
business operations.

Under the Plan, holders of Class C General Unsecured Claims will be
paid in full, as follows: (a) If the provisions of Section XII
apply, $10,000 on the GUC Payment Date, and (b) such sum per
quarter, for 20 quarters, beginning on the GUC Payment Date, as
will be sufficient to pay all allowed Class C claims in full,
without interest. The Effective Date payment, if required, will be
paid from the funds contributed under Section XII(C).

Any creditor that has already filed a timely Proof of Claim wishing
to assert an amended claim as a general unsecured creditor, except
for the Class B-13 creditor, whose rights hereunder are governed by
the treatment stated infra, shall file an amended Proof of Claim
asserting a claim as a general unsecured creditor within 60 days
following the Confirmation of the Plan or it shall be barred from
doing so (the "GUC Bar Date"). Following the latest to occur (the
"GUC Date") of the GUC Bar Date, the date the Class B-13 creditor
files an amended Proof of Claim as a general unsecured creditor, or
the termination of the time period for the Class B-13 creditor to
file an amended Proof of Claim as a general unsecured creditor
without such amended claim being filed, the Debtor will determine
the total general unsecured debt to be paid through this Plan based
on such timely amended Proofs of Claim and shall, within 30 days of
the GUC Date, file a Notice to that effect with the Court (the "GUC
Notice"). Payments to such creditors pursuant to the GUC Notice
will begin on the date which is 90 days after the GUC Date (the
"GUC Payment Date").

The pro rata share of the claimed amount of any claims which are
then subject to objections as to which a Final Order has not been
entered shall be deposited in an interest bearing bank account
until a Final Order is entered. When Final Orders are entered
disallowing or allowing and liquidating all Class C claims, the
remaining funds in the bank account shall be distributed to the
holders of all Class C claims pro rata. Payments on Class C claims
will be mailed to the address of the creditor on the proof of claim
(or, if allowed pursuant to the schedules, to the address on the
schedules), unless the creditor files a change of address notice
with the Court. Any check mailed to the proper address and returned
by the post office as undeliverable, or not deposited within 180
days, shall be void and the funds may be retained by the Debtor.
This class is impaired.

Accordingly, Gunther shall fund this Plan with income from its
business operating, and from the new value contribution as set
forth below.

On the Effective Date of the Plan, the Debtor's existing equity
interests in the Estate shall be cancelled. Debtor will pay the sum
of $10,000 as new value to reacquire the equity in the Estate,
which new value will come from property that is not property of the
estate.  That amount will be paid to the estate to fund payments
due under the Plan, including administrative expenses.

The Debtor shall retain the Assets of the estate (except as
otherwise provided in this Plan) and shall therewith operate its
business and pay its expenses while paying creditors the amounts
set forth in this Plan.  Consistent with the provisions of the Plan
and subject to any releases provided for, the Debtor reserves the
right to begin or continue any adversary proceeding permitted under
the Code and Rules to collect any debts, or to pursue its claims in
any court of competent jurisdiction. Except as expressly provided
for in this Plan, nothing in this Plan shall be deemed to
constitute a waiver of any claim that the Debtor may assert against
any other party, including the holder of any claim provided for in
this Plan, and the allowance of any claim against the Debtor or the
estate shall not bar any claim by the Debtor against the holder of
such claim.

Counsel to the Debtor:

     Brett Weiss, Esq.
     THE WEISS LAW GROUP, LLC
     8843 Greenbelt Road, Suite 299
     Greenbelt, MD 20770
     Telephone: (301) 924-4400
     Facsimile: (240) 627-4186
     E-mail: brett@BankruptcyLawMaryland.com

          - and -

     Daniel A. Staeven, Esq.
     FROST LAW
     839 Bestgate Road, Suite 400
     Annapolis, MD 21401
     Telephone: (410) 497-5947
     E-mail: Daniel.Staeven@frosttaxlaw.com

A copy of the Disclosure Statement dated June 28, 2023, is
available at https://tinyurl.ph/rqREG from PacerMonitor.com.

                     About Gunther Charters

Since 1985, Gunther Charters, Inc., has been providing motor coach
transportation services, specializing in a variety of professional
transportation services.  Based in Harmans, Md., Gunther Charters
provides corporate and business transportation, convention shuttle
service, airport transfers, military reunion tours, school groups,
group charters, and tour operator transportation services.

Gunther Charters filed its voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. D. Md. Case No. 23-10416)
on Jan. 20, 2023, with $9,677,008 in assets and $13,495,288 in
liabilities. Martin Gunther, president of Gunther Charters, signed
the petition.

Judge Michelle M. Harner oversees the case.

Daniel Alan Staeven, Esq., at Frost & Associates, LLC, and The
Weiss Law Group, LLC, represent the Debtor.


H & H INVESTMENT: Gets OK to Hire E. Vincent Wood as Legal Counsel
------------------------------------------------------------------
H & H Investment Group, LLC received approval from the U.S.
Bankruptcy Court for the Northern District of California to employ
E. Vincent Wood, an attorney practicing in Walnut Creek, Calif., to
handle its Chapter 11 case.

Mr. Wood will render these services:

     (a) consult with Debtor concerning its present financial
situation, its realistic achievable goals, and the efficacy of
various forms of bankruptcy as a means to achieve its goals;

     (b) prepare legal documents;

     (c) advise the Debtor concerning its duties in this Chapter 11
case;

     (d) identify, prosecute, and defend claims and causes of
actions assertable by or against the estate;

     (e) prepare legal papers;

     (f) if necessary, prepare and prosecute pleadings to avoid
preferential transfers or transfers deemed fraudulent as to
creditors, motions for authority to borrow money, sell property, or
compromise claims and objections to claims; and

     (g) take all necessary action to protect and preserve the
estate, and all other legal services requested.

Mr. Wood received a retainer of $7,500 from the Debtor.

Mr. Wood and his paralegal, Nicole Zorrilla, will be paid at their
hourly rates of $425 and $150, respectively.

The attorney is a "disinterested person" as that term is defined in
Section 101(14) of the Bankruptcy Code.

The attorney can be reached at:

     E. Vincent Wood, Esq.
     Law Offices of E. Vincent Wood
     2950 Buskirk Ave., Suite 300
     Walnut Creek, CA 94597
     Telephone: (925) 278-6680
     Facsimile: (925) 955-1655
     Email: vince@woodbk.com

                        About H & H Investment

H & H Investment Group, LLC, a company in Alameda, Calif., filed a
petition under Chapter 11, Subchapter V of the Bankruptcy Code
(Bankr. N.D. Calif. Case No. 23-40642) on June 2, 2023, with
$500,000 in assets and $2,899,466 in liabilities. Peter Choy,
managing member, signed the petition.

Judge William J. Lafferty oversees the case.

E. Vincent Wood, Esq., at The Law Offices of E. Vincent Wood is the
Debtor's counsel.


HART INC: Unsecured Creditors Will Get 100% of Claims in Plan
-------------------------------------------------------------
Hart, Inc., filed with the U.S. Bankruptcy Court for the Northern
District of Georgia a Plan of Reorganization for Small Business
dated July 3, 2023.

Debtor was incorporated in the State of Georgia on June 4, 2018.
The Debtor is an underground electrical utility installation and
drill and boring business doing work largely in the Southeastern
United States.

Jessica Williams is the 100% shareholder. The company is managed by
Jessica Williams and her husband. Debtor suffered financial
hardships in the second half of 2022 due to an injury to Jessica
William's husband and an illness to one of her family members.

The Debtor's financial projections show that the Debtor will have
projected monthly disposable income of $11,249.16.

The final Plan payment is expected to be paid on the last day of
the 60th month after the plan is confirmed.

This Plan of Reorganization proposes to pay creditors of the Debtor
from future income it receives from operation of its business.

Non-priority unsecured creditors holding allowed claims will
receive distributions, which the proponent of this Plan has valued
at approximately 100 cents on the dollar. This Plan also provides
for the payment of administrative and priority claims.

Class 6 consists of NonPriority General Unsecured Creditors. These
creditors will be paid 100% of the claims with interest at 4%.
Debtor shall fund unsecured claims in an amount of $1,857.16 per
month beginning the first full month after the Effective Date of
the Plan until all Class 6 Claims are paid in full. The allowed
unsecured claims total $102,471.28. This Class is impaired.

Class 7 consists of Unsecured Disputed and/or other unliquidated
claims for which no proof of claim was filed. These creditors will
be paid 100% of the claims to the extent they are allowed. This
Class is unimpaired.

Class 8 consists of Equity Security Holders of the Debtor.  Except
as may be expressly provided otherwise in the Plan, upon
Confirmation the Debtor will retain all of the property of the
estate free and clear of all liens, claims, and encumbrances not
expressly retained by creditors. The Debtor will retain all of the
rights, powers, and duties of Debtor in Possession under the
Bankruptcy Code.

The source of funds for the payment pursuant to the Plan will be
Debtor's income from operation of its business.

A full-text copy of the Plan of Reorganization dated July 3, 2023
is available at https://urlcurt.com/u?l=YoKPry from
PacerMonitor.com at no charge.

Attorney for Debtor:

     Joseph Chad Brannen, Esq.
     The Brannen Firm LLC
     7147 Jonesboro Road Ste G
     Morrow. GA 30260
     Phone: 770-474-0847  
     Email: chad@brannenlawfirm.com  

                       About Hart Inc.

Hart, Inc., is an underground electrical utility installation and
drill and boring business doing work largely in the Southeastern
United States.  The Debtor filed a Chapter 11 bankruptcy petition
(Bankr. N.D. Ga. Case No. 23-53278) on April 6, 2023.

Joseph Chad Brannen, Esq., of The Brannen Firm LLC, is the Debtor's
counsel.


HOT'Z POWER: Fine-Tunes Plan Documents
--------------------------------------
Hot'z Power Wash, Inc., submitted a First Amended Plan of
Reorganization for Small Business dated July 3, 2023.

This Plan of Reorganization proposes to pay Debtor's creditors from
the cash flow generated in the ordinary course of the Debtor's
business after confirmation.

This Plan also provides for the payment of administrative and
priority claims. All creditors and equity security holders should
refer to this Plan for information regarding the precise treatment
of their claims.

Like in the prior iteration the Plan, Hotz will pay the projected
disposable income for 60 months following the Effective Date to
creditors in Class 3 Unsecured Claims with allowed claims in the
amount set forth on the projections with this plan.  Hotz will pay
such amounts calendar quarterly starting with the first full
calendar quarter after the Effective Date.

The equity holders will retain the interest in the Debtor.

The Debtor will retain the property of the bankruptcy estate.

The officers and directors of the Debtor are anticipated to remain
the same after the Effective Date. James Finney will continue as
the sole director and officer of the Debtor after confirmation.

           Default-Provisions Applicable to All Classes

If the reorganized Debtor fails to timely make the required plan
payments to any of the creditors, the reorganized Debtor will be
considered to have defaulted under the Plan as to such creditor. If
the reorganized Debtor defaults under the Plan as to a creditor,
then such creditor may send a written notice of the default (a
"Default Notice") to the reorganized Debtor and counsel for the
Debtor by regular mail, email, and by certified mail return receipt
requested, postage prepaid.

If the reorganized Debtor does not cure the default within 30 days
after receiving the written Default Notice, such creditor with a
default may proceed to collect all amounts owed pursuant to state
law without further recourse to the Bankruptcy Court. If more than
2 Default Notices are sent within a 12-month period, such creditor
may also file a motion to dismiss or convert this case to a chapter
7 case.

Default Provision - IRS. Notwithstanding any other provision or
term of the Plan or Confirmation Order, the following Default
Provision shall control as to the United States of America,
Department of the Treasury, Internal Revenue Service ("IRS") and
all of its claims, including any administrative claim ("IRS
Claim"):

Notwithstanding any other provision in the Plan, if the Debtor, the
Reorganized Debtor, or any successor in interest fails to pay when
due any payment required to be made on the IRS Claim or other
payment required to be made to the IRS under the terms and
provisions of this Plan or the Confirmation Order, the IRS shall be
entitled to give the Debtor, the Reorganized Debtor and/or any
successor in interest and their counsel of record, by United States
Certified Mail and email, written notice of the failure and/or
default with demand that it be cured, and if the failure and/or
default is not cured within 14 days of the date of said notice and
demand to all parties, then the following shall apply to the IRS:

     * The administrative collection powers and the rights of the
IRS shall be reinstated as they existed prior to the filing of the
bankruptcy petition, including, but not limited to, the assessment
of taxes, the filing of a notice of Federal tax lien and the powers
of levy, seizure, and collection as provided under the Internal
Revenue Code;

     * The automatic stay of Section 362 of the Bankruptcy Code and
any injunction of the Plan or in the Confirmation Order shall, with
regard to the IRS only, lift or terminate without further notice or
hearing by the Court, and the entire prepetition liability owed to
the IRS, together with any unpaid postpetition tax liabilities, may
become due and payable immediately; and

     * The IRS shall have the right to proceed to collect from the
Debtor, the Reorganized Debtor or any successor in interest any of
the prepetition tax liabilities and related penalties and interest
through administrative or judicial collection procedures available
under the United States Code as if no bankruptcy petition had been
filed and as if no plan had been confirmed.

If the IRS declares the Debtor, the Reorganized Debtor, or any
successor-in-interest to be in default of the Debtor's, the
Reorganized Debtor's and/ or any successor-in-interest's
obligations under the Plan and the default is not cured within 14
days of the date of said notice and demand, the entire prepetition
liability of an IRS' Allowed Claim, together with any unpaid
postpetition tax liabilities shall become due and payable
immediately upon written demand to the Debtor, Reorganized Debtor
and/or any successor-in-interest. Failure of the IRS to declare a
failure and/or default does not constitute a waiver by the United
States or its agency the IRS of the right to declare that the
Debtor, Reorganized Debtor, and/or any successor in interest is in
default.

A full-text copy of the First Amended Plan dated July 3, 2023 is
available at https://urlcurt.com/u?l=yTjEBI from PacerMonitor.com
at no charge.

Attorney for the Debtor:

     Reese W. Baker, Esq.
     Baker & Associates
     950 Echo Lane, Ste. 300
     Houston, TX 770024
     Telephone: (713) 869-9200
     Facsimile: (713) 869-9100
     Email: courtdocs@bakerassociates.net

                     About Hot'z Power Wash

Hot'z Power Wash, Inc., is a pressure washing company that
specializes in restaurant kitchen exhaust systems. The company has
been in business for over 10 years.

Hot'z Power Wash sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Texas Case No. 23-30749) on March 5,
2023, with up to $100,000 in both assets and liabilities.  James
Finney, president of Hot'z Power Wash, signed the petition.

Judge Eduardo V. Rodriguez oversees the case.

The Debtor tapped Reese Baker, Esq., at Baker & Associates as legal
counsel, and Elna Tax Services, Inc., as accountant.


IDEAL SLEEVES: Files for Chapter 11 Bankruptcy
----------------------------------------------
R.B. Dwyer Co., Inc., and affiliates Ideal Sleeves International
LLC and Color Craft Flexible Packaging, LLC, filed for chapter 11
protection in the Middle District of Pennsylvania.  The Debtor each
elected on its voluntary petition to proceed under Subchapter V of
chapter 11 of the Bankruptcy Code.

The Debtors comprise an integrated commercial packaging business
with facilities located in Pennsylvania, California, and Tennessee.
The Debtors' businesses were severely impacted by the Covid-19
pandemic, which adversely affected both their sales and resulting
revenues.

As of the Petition Date, the Debtors' obligations to Pathward,
National Association, f/k/a Crestmark, totaled $2,459,595, and the
obligations of Color Craft to the U.S. Small Business
Administration totaled $505,000.

                      About Ideal Sleeves

Ideal Sleeves International LLC and its affiliates comprise an
integrated commercial packaging business with facilities located in
Pennsylvania, California and Tennessee.

R.B. Dwyer Co., Inc., and affiliates Ideal Sleeves International
LLC and Color Craft Flexible Packaging, LLC, sought relief under
Chapter 11 of the U.S. Bankruptcy Code (Bankr. M.D. Pa. Case No.
23-01420) on June 26, 2023.  In the petition filed by James B.
Dwyer, as managing member, Ideal Sleeves reported assets and
liabilities between $1 million and $10 million.

The Debtors are represented by:

     Jeffrey D Kurtzman, Esq.
     Kurtzman Steady LLC
     182 Courtright Street
     Wilkes Barre, PA 18702
     Tel: (215) 883-1600
     Fax: (609) 482-8011
     Email: kurtzman@kurtzmansteady.com


IDEAL SLEEVES: Seeks to Hire Kurtzman | Steady as Co-Counsel
------------------------------------------------------------
Ideal Sleeves International, LLC seeks approval from the U.S.
Bankruptcy Court for the Middle District of Pennsylvania to employ
as Kurtzman | Steady, LLC as co-counsel with Hoegen & Associates,
P.C.

The firm will render these services:

     (a) advise the Debtor with respect to its rights, powers, and
duties in this Chapter 11 case;

     (b) take all necessary action to protect and preserve the
Debtor's estate;

     (c) prepare legal papers; and

     (d) perform all other necessary legal services in connection
with this Chapter 11 case.

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

     Jeffrey Kurtzman      $490
     Maureen P. Steady     $385

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

On June 23, 2023, the firm received a retainer of $90,000.

Jeffrey Kurtzman, Esq., an attorney at Kurtzman | Steady, disclosed
in a court filing that the firm is a "disinterested person" as that
term is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Jeffrey Kurtzman, Esq.
     Kurtzman | Steady, LLC
     555 City Avenue, Suite 480
     Bala Cynwyd, PA 19004
     Telephone: (215) 883-1600
     Facsimile: (609) 482-8011
     Email: kurtzman@kurtzmansteady.com

                About Ideal Sleeves International

Ideal Sleeves International, LLC filed a petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. M.D. Pa. Case No.
23-01418) on June 26, 2023. In the petition filed by James B.
Dwyer, managing member, Ideal Sleeves International disclosed $1
million to $10 million in both assets and liabilities.

Judge Mark J. Conway oversees the case.

Hoegen & Associates, P.C. and Kurtzman | Steady, LLC serve as the
Debtor's bankruptcy counsels.


ILLUMINE MEDSPA: Unsecureds to Get Share of Income for 3 Years
--------------------------------------------------------------
Illumine Medspa & Skincare, LLC, filed with the U.S. Bankruptcy
Court for the Middle District of Florida a Plan of Reorganization
dated July 3, 2023.

Debtor is a limited liability company created in June 2020 with its
principal place of business at 132 N Park Avenue, Winter Park, FL
32789. The Debtor is an upscale medical spa that provides aesthetic
services.

Like virtually every industry, the Debtor's business suffered due
to the COVID-19 pandemic. The Debtor experienced an abnormal number
of appointment cancellations due to its own employees testing
positive for COVID-19, along with its customers.

To address cash flow issues, the Debtor took out certain high
interest short term loans. These loans, along with the lenders'
aggressive litigation tactics, hindered Debtor's ability to operate
normally.

The Debtor filed the instant case to preserve the going concern
value of its business operations, to restructure its debt
obligations, pause all pending litigation, unfreeze various
accounts, and ultimately allow for a successful reorganization for
all stakeholders. The Debtor's operations have normalized since the
Petition Date.

Class 9 consists of all Allowed General Unsecured Claims against
the Debtor. In full satisfaction of their Allowed Class 9 General
Unsecured Claims, Holders of Class 9 Claims shall receive (i) a pro
rata share of the Debtor's Projected Disposable Income over a term
of 3 years from the Effective Date; and (ii) the net proceeds of
all Causes of Action. The first Distribution to Class 9
Claimholders shall occur on or about September 6, 2024. The maximum
Distribution to Class 9 Claimholders shall be equal to the total
amount of all Allowed Class 9 General Unsecured Claims. Class 9 is
Impaired.

Class 10 consists of all equity interests in the Debtor. Class 10
Interest Holders shall retain their respective Interests in the
Debtor in the same proportions such Interests were held as of the
Petition Date (i.e., 50% Interest to Myriam Louaked and 50%
interest to Humberto Liriano). Class 10 is Unimpaired.

The Plan contemplates the Debtor will continue to manage and
operate its business in the ordinary course, but with restructured
debt obligations and reduced operating expenses. It is anticipated
that the revenue from ordinary course business will be sufficient
to make the Plan Payments and satisfy all Allowed Claims in full.
Debtor will supplement this Plan of Reorganization with financial
projections, at least one month before the currently scheduled
Confirmation hearing.

Funds generated from the Debtor's operations through the Effective
Date will be used for Plan Payments; however, the Debtor's cash on
hand as of Confirmation will be available for payment of
Administrative Expenses.

A full-text copy of the Plan of Reorganization dated July 3, 2023
is available at https://urlcurt.com/u?l=5k8SCs from
PacerMonitor.com at no charge.

Counsel for the Debtor:

     Benjamin R. Taylor, Esq.
     Latham, Luna, Eden & Beaudine, LLP
     201 S. Orange Ave., Suite 1400
     Orlando, FL 32801
     Telephone: (407) 481-5800
     Facsimile: (407) 481-5801
     Email: btaylor@lathamluna.com

               About Illumine Medspa and Skincare

Illumine MedSpa and Skincare, LLC, sought protection under Chapter
11 of the U.S. Bankruptcy Code (Bankr. M.D. Fla. Case No. 23 01229)
on April 3, 2023. In the petition signed by managing member Myriam
Louaked, the Debtor disclosed up to $1 million in both assets and
liabilities.

Judge Tiffany P. Geyer oversees the case.

Benjamin R. Taylor, Esq., at Latham Luna Eden & Beaudine LLP, is
the Debtor's legal counsel.


INSTANT BRANDS: May Use $10MM of DIP Loans to Pay Key Vendors
-------------------------------------------------------------
The U.S. Bankruptcy Court for the Southern District of Texas,
Houston Division, authorized Instant Brands Holdings Inc. and
Instant Brands Inc., to tap up to $10 million from their term loan
DIP facility ahead of the final hearing on the loans.  A final
hearing on the matter is set for July 12 at 3:30 p.m.

Instant Brands on June 14 obtained an interim court order
authorizing the Debtors to enter into:

     (i) a senior secured superpriority post-petition asset-based
revolving credit facility -- ABL DIP Facility -- in the initial
aggregate principal amount of up to $125 million, pursuant to the
terms and subject to the conditions of the Interim Order and the
Superpriority Secured Debtor-In-Possession Asset-Based Revolving
Credit Agreement; and

    (ii) a senior secured superpriority post-petition multi-draw
term loan facility pursuant to the terms and subject to the
conditions of the Interim Order and the Senior Secured
Superpriority Priming Debtor-In-Possession Credit Agreement, in an
aggregate original principal amount of $132.5 million.

Bank of America, N.A., serves as administrative agent and
collateral agent under the ABL DIP Facility. Jefferies Capital
Services, LLC serves as fronting lender and will provide the funds
under the Term Loan.

The ABL Facility consists of:

     (a) an asset-based revolving credit facility with aggregate
initial commitments of $105 million in Tranche A Revolving
Commitments including (i) a $10 million Canadian Borrower Sublimit
made available upon entry of the Interim Order, (ii) a $30 million
letter of credit subfacility made available upon entry of the
Interim Order, and (iii) a $30 million discretionary swingline
subfacility; and

     (b) an asset-based revolving credit facility with aggregate
initial commitments of $12 million in Tranche B-1 Revolving
Commitments; and

     (c) an asset-based revolving credit facility with aggregate
initial commitments of $8 million in Tranche B-2 Revolving
Commitments.

The Term DIP Commitment consisted of:

     (a) $100 million, which has been made available to the Debtors
on an interim basis following the entry of the Interim Order; and

     (b) $32.5 million to be made available to the Debtors on a
final basis upon entry of the Final Order and satisfaction of the
other applicable conditions to any such final loan.

Since the Petition Date, the Debtors have been working diligently
to ensure continued trust and support from their vendors and other
stakeholders during these Chapter 11 Cases. The Debtors' management
team and professionals have been expeditiously negotiating payment
terms with certain key vendors.  These negotiations have been
constructive, but have created earlier-than-expected liquidity
needs prior to the July 12 Final Hearing. The Debtors also have an
urgent need to fund certain capital expenditures to ensure
uninterrupted production of their houseware products, for which
demand remains strong. Accordingly, the Debtors require access to
supplemental funds from the Term Loan DIP Facility on an emergency
basis.

The Debtors contend that securing early access to a supplemental
portion of the Term Loan DIP Facility is critical to both the
appliance and the houseware sectors of the Debtors' businesses.
Earlier access to this financing would allow the Debtors to make
critical payments to the Key Vendors, which are important to the
production of the Debtors' electric pressure cookers, air fryers,
and other multi-feature appliances as well as housewares products
including Pyrex(R), Corelle(R) and Snapware(R) products. These
payments will enable the Debtors to obtain ready-to-ship goods from
the Key Vendors and facilitate continued future production. In
addition, with respect to the houseware sector, earlier access to a
portion of the Term Loan DIP Facility will also allow the Debtors
to make timely down payments for necessary capital expenditures to
ensure the uninterrupted operations at the Debtors' manufacturing
facilities.

Accordingly, the Debtors sought authority to enter into an
amendment to the Term DIP Credit Agreement that permits the Debtors
to make a supplemental interim borrowing of $10 million, which
would be pulled forward from the Final Draw Amount of the Term Loan
DIP Facility. The proceeds of the Supplemental Interim Borrowing
will be used to make critical payments to the Key Vendors and fund
capital expenditures necessary for future production at the
Debtors' houseware manufacturing facilities.

The Debtors consulted the DIP Lenders and Prepetition Lenders
regarding their liquidity needs with respect to the Key Vendors and
capital expenditures. The DIP Lenders and Prepetition Lenders were
supportive of the relief requested to preserve the Debtors'
enterprise value.

The DIP facility is due and payable through the earliest to occur
of:

     (a) the Scheduled Termination Date with respect to the
applicable Facility;

     (b) the Consummation Date;

     (c) the consummation of a sale of all or substantially all of
the assets of the Borrower and the Guarantors under 11 U.S.C.
section 363;

     (d) the date the Bankruptcy Court orders the conversion of the
Cases to a Chapter 7 liquidation or the dismissal of the Cases or
the appointment of a trustee or examiner with expanded power in the
Cases;

     (e) the acceleration of the Loans and the termination of the
Commitments with respect to the applicable Facility in accordance
with the Agreement;

     (f) the date on which either the Final Order, the Interim
Order or any other material Loan Document is revoked, vacated,
suspended, or challenged by any Debtor; and

     (g) the Maturity Date under and as defined in the DIP Term
Loan Agreement, and in each case if such day is not a Business Day,
the next succeeding Business Day.

As of the Petition Date, pursuant to the Asset-Based Revolving
Credit Agreement, dated June 30, 2021, between Debtors Instant
Brands Holdings Inc. and Instant Brands Inc. as borrowers, Instant
Brands Acquisition Intermediate Holdings Inc., as Initial Holdings,
the lenders party thereto, Bank of America, N.A. as administrative
agent and collateral agent, the Prepetition ABL Lenders provided a
revolving credit facility to the Debtors. As of the Petition Date,
the Debtors were indebted to the Prepetition ABL Secured Parties,
in the aggregate principal amount of not less than $121.377
million, plus $22.256 million of issued and outstanding letters of
credit.

Before the Petition Date, to secure the Prepetition ABL
Obligations, Instant Brands Acquisition Intermediate Holdings Inc.,
Instant Brands Holdings Inc., Instant Brands Inc., Instant Brands
LLC, EKCO Group, LLC, Corelle Brands (GHC) LLC, EKCO Housewares,
Inc., EKCO Manufacturing of Ohio, Inc., Instant Brands (Canada)
Holding Inc., and Corelle Brands (Canada) Inc. unconditionally
guaranteed that the due and punctual payment and performance, and
satisfaction when due and at all times thereafter, of the
Prepetition ABL Obligations and granted to the Prepetition ABL
Agent, for the benefit of the Prepetition ABL Secured Parties,
valid, binding, properly perfected, and enforceable continuing
liens on and security interests in all of the "Collateral" as
defined in the Prepetition ABL Credit Agreement, subject to the
terms of the Prepetition Intercreditor Agreement.

As of the Petition Date, pursuant to the Senior Secured Credit
Agreement, dated April 12, 2021 and all instruments and documents
executed at any time in connection therewith including all "Loan
Documents" as defined in the Prepetition Term Credit Agreement ,
between Debtor Instant Brands Holdings Inc., Instant Brands
Acquisition Intermediate Holdings Inc., each of the lenders party
as of the Petition Date, and Wilmington Trust, National
Association, as successor administrative agent and collateral
agent, the Prepetition Term Lenders provided a term loan facility
to the Debtors.  As of the Petition Date, the Prepetition Loan
Parties were indebted to the Prepetition Term Secured Parties in
the aggregate principal amount of not less than $390.937 million.

The Prepetition Agents entered into the ABL Intercreditor
Agreement, dated October 9, 2020 for the benefit of the applicable
Prepetition Secured Parties, acknowledged and consented to by the
Prepetition Loan Parties, to govern the respective rights,
interests, obligations, priority, and positions of the Prepetition
ABL Secured Parties and the Prepetition Term Secured Parties.

As adequate protection of the use of cash collateral, the
Prepetition ABL Agent, for the benefit of itself and the
Prepetition ABL Lenders, is granted continuing, valid, binding,
enforceable and automatically perfected postpetition liens on the
applicable DIP Collateral.

The Prepetition ABL Agent, on behalf of itself and the Prepetition
ABL Lenders, is further granted an allowed superpriority
administrative expense claim, which claim will be junior to (i) the
Superpriority DIP Claims, (ii) the Carve Out, and (iii) the Term
Adequate Protection Claims.

          About Instant Brands Acquisition Holdings Inc.

Instant Brands designs, manufactures and markets a global portfolio
of innovative and iconic consumer lifestyle brands: Instant, Pyrex,
Corelle, Corningware, Snapware, Chicago Cutlery, ZOID and Visions.

The Debtor and affiliates sought protection under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. S.D. Tex. Lead Case No. 23-90716) on
June 12, 2023. In the petition signed by Adam Hollerbach, chief
restructuring officer, the Debtor disclosed up to $1 billion in
both assets and liabilities.

Judge David R. Jones oversees the case.

Davis Polk & Wardwell LLP's Brian M. Resnick, Steven Z. Szanzer and
Joanna McDonald serve as counsel to the Debtors.  The Debtors also
tapped Haynes and Boone, LLP as Texas counsel, Stikeman Elliott LLP
as Canadian counsel, AlixPartners, LLP as financial advisor,
Guggenheim Securities LLC as investment banker, and Epiq Corporate
Restructuring, LLC as claims, noticing, agent, solicitation and
administrative advisor.

DLA Piper LLP (US) serves as counsel to the Official Committee of
Unsecured Creditors.  Ropes & Gray LLP, represents the Ad Hoc Group
of Term Loan Lenders and the Term DIP Secured Parties. Skadden,
Arps, Slate, Meagher & Flom LLP, acts as counsel to the Prepetition
ABL Agent and the ABL DIP Agent. Kramer Levin Naftalis & Frankel
LLP serves as counsel to Cornell Capital.



INSULATION COATINGS: Court Confirms Plan of Reorganization
----------------------------------------------------------
Judge Gregory L. Taddonio has entered an order confirming the
Amended Plan of Reorganization of Insulation Coatings &
Consultants, LLC.

In accordance with 11 U.S.C. Sec. 1183(c)(1), the subchapter V
trustee's services shall automatically terminate upon the Plan's
substantial consummation.

The Reorganized Debtor acknowledges that the Plan will not be
substantially consummated for a period of at least 4 months
following the date of this Order. On or before the 20th day of each
succeeding month, the Reorganized Debtor shall furnish to the
subchapter V trustee a copy of its revenue and disbursement detail
from the preceding month (in a form substantially similar to the
monthly operating reports previously filed in this case) for the
first 4 months of the Plan, beginning with the month of June. If
the Reorganized Debtor is in default under the Plan or if the
subchapter V trustee is concerned about the Reorganized Debtor's
ability to continue its Plan payments, he may file a request with
the Court to extend his supervision of the case, provided such
request is filed on or before October 31, 2023.

Appearing that the Plan is modified by the following: (1) pursuant
to an agreement between the Debtor and the Class 6 claimholders (a)
to amend the definition of the waterfall distribution section
7.33.5 to read that the remaining amounts will be distributed
onehalf to Class 5 and one-half to Class 6 and then distributed pro
rata among the claimholders; and (b) the Debtor agrees to not
object to the proofs of claim of the Class 6 claimants; and (2) to
amend the Exhibit to the Plan titled "Payout Schedule per Amended
Plan" to reflect the Class 3 secured claim to the Department of
Revenue at 7% instead of 3% with a monthly payment amount of
$414.18.

Appearing that the joint objection filed by the Laborers Combined
Funds of Western Pennsylvania was withdrawn, that there have been
no additional objections raised to the Plan or to its proposed
treatment of claims; that all impaired classes of creditors have
accepted the Plan as set forth in the Amended Report of Balloting
filed by the Debtor; that the value of the Plan is at least
equivalent to the value creditors would receive in a hypothetical
Chapter 7 bankruptcy proceeding; that, subject to the additional
protections provided under this Order, the Plan is feasible and is
not likely to be followed by the need for another reorganization or
financial restructuring; and, that the Plan otherwise satisfies the
requirements for confirmation set forth in 11 U.S.C. Secs. 1129 &
1191.

            About Insulation Coatings & Consultations

Insulation Coatings & Consultants, LLC, provides acoustical and
thermal insulations that have been used in commercial, industrial
and institutional projects nationwide. The Debtor serves the New
York, Pennsylvania, and Ohio areas.

Insulation Coatings & Consultants sought protection under Chapter
11 of the U.S. Bankruptcy Code (Bankr. W.D. Pa. Case No. 22-10340)
on Aug. 9, 2022. In the petition signed by its manager, Charles C.
Sorce, the Debtor disclosed up to $10 million in both assets and
liabilities.

Judge Taddonio oversees the case.

The Debtor tapped Guy C. Fustine, Esq., at Knox McLaughlin Gornall
& Sennett, PC as bankruptcy counsel; Colligan Law, LLP, as special
counsel; and Schaffner Knight Minnaugh & Co. as accountant.


KALERA INC: Committee Taps Reid Collins & Tsai as Special Counsel
-----------------------------------------------------------------
The official committee of unsecured creditors appointed in the
Chapter 11 case of Kalera, Inc. seeks approval from the U.S.
Bankruptcy Court for the Southern District of Texas to employ Reid
Collins & Tsai LLP as special counsel.

The firm will provide these services:

     (a) analyze certain discovery provided by the committee's
counsel at Dykema Gossett, PLLC in this Chapter 11 Case;

     (b) prepare and send a notice and demand letter concerning
potential claims against the Potential Defendants; and

     (c) perform such other legal services as may be necessary or
as may be requested by the committee in accordance with its powers
and duties as set forth in the Bankruptcy Code.

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

     Lisa Tsai, Partner      $1,150
     Jeremy Wells, Partner     $750
     Dylan Jones, Associate    $675

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

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

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

  Answer: No.

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

  Answer: No.

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

  Answer: The firm did not represent the committee in the 12-month
period immediately prior to the petition date.

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

  Answer: Yes. The committee has negotiated a budget with a cap at
$10,000 without prior express consent from the committee. The
committee has approved a staffing plan under which the primary
attorneys who will work on the matter are Lisa Tsai, Jeremy Wells,
and Dylan Jones.

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

The firm can be reached through:

     Lisa S. Tsai, Esq.
     Reid Collins & Tsai, LLP
     1301 S. Capital of Texas Hwy, Suite C300
     Austin, TX 78746
     Main: 512.647.6100/512.647.6102
     Fax: 512.647.6129
     Email: ltsai@rctlegal.com

                         About Kalera Inc.

Kalera Inc. is a vertical farming company in Aurora, Colo. It
utilizes proprietary technology and plant and seed science to
sustainably grow local, delicious, nutrient-rich, pesticide-free,
non-GMO leafy greens year-round.

Kalera sought relief under Chapter 11 of the U.S. Bankruptcy Code
(Bankr. S.D. Texas Case No. 23-90290) on April 4, 2023. In the
petition filed by its chief restructuring officer, Mark Shapiro,
the Debtor estimated assets between $1 million and $10 million and
estimated liabilities between $10 million and $50 million.

Judge David R. Jones oversees the case.

The Debtor tapped Baker & Hostetler, LLP as bankruptcy counsel and
GlassRatner Advisory & Capital Group, LLC as restructuring advisor.
Mark Shapiro of GlassRatner serves as the Debtor's chief
restructuring officer. BMC Group, Inc. is the Debtor's claims
agent.

On April 19, 2023, the Office of the United States Trustee for
Region 7 appointed an official committee of unsecured creditors.
The committee tapped Dykema Gossett, PLLC as bankruptcy counsel and
Reid Collins & Tsai, LLP as special counsel.


KCW GROUP: Files Amendment to Disclosure Statement
--------------------------------------------------
KCW Group, LLC, submitted a First Amended Disclosure Statement
describing Chapter 11 Plan dated July 3, 2023.

In approximately May of 2022, the Debtor obtained a loan from AFR
Financial/Timberland Bank in the amount of $190,000 (the
"Timberland Loan"). The Timberland Loan is payable in weekly
installments in the amount of $3,500. Payments on the Timberland
Loan were originally drafted directly from the Debtor's account at
PNC Bank.

The Timberland Loan is purportedly secured by a blanket lien on all
of the Debtor's assets by virtue of a UCC-1 Financing Statement
filed by Timberland Bank with the Texas Secretary of State on May
24, 2022. However, the lien of TCL is superior to that of
Timberland. As the value of the Debtor's personal property assets
is less than the value of TCL's claim, the claim of Timberland is
an unsecured claim and is being treated as such under the Debtor's
First Amended Plan.

In February of 2023, the Debtor obtained a loan from On Deck in the
amount of $40,000 (the "On Deck Loan"). The On Deck Loan was
payable in weekly installments in the amount of $900.00 for a
period of one year. The On Deck Loan was originally drafted
directly from the Debtor's account at PNC Bank. On Deck never
perfected its interest in any of the Debtor's assets and therefore
is treated as an unsecured debt in the Debtor's First Amended Plan.


On April 18, 2023, the Court entered an Order Authorizing
Employment of Evelyn Ward of Transwestern Property Company SW GP,
LLC as Real Estate Broker and Authorization to Pay Commission at
Closing. Ms. Ward has put together an extensive brochure for the
Venue and is actively marketing it as an ongoing business.

The target market includes not only other venue owners but also
anyone interested in a commercial property. The asking price for
the Venue started at $4,200,000.00 and has subsequently been
reduced to $3,950,000.00. Mr. Schulenburg anticipates it will take
approximately 9 months to sell the Venue.

On April 19, 2023, Mr. Schulenburg received the commercial
appraisal of the Venue that he had contracted for pre-petition. The
appraisal was of the real property in an unimproved state, not the
Venue as a going concern. The appraised value of the real property
– essentially the dirt - is $3,175,000.00. The difference between
the appraised value and the asking price are the improvements and
the ongoing business.

The Debtor is being liquidated through the sale of its assets,
either as a going concern or real property with improvements only,
with the proceeds to be paid to its creditors. The secured
creditors will be paid first in order of perfection and the
unsecured creditors will receive a pro-rata distribution. The total
indebtedness of the Debtor is estimated at $2,696,791.35. The
Debtor believes this will be a 100% Plan.

The Debtor is proposing a liquidating Chapter 11 Plan. Transwestern
is actively marketing the Venue and has already received a lot of
inquiries. Given the value of the Venue, the Debtor anticipates
having funds available for the unsecured creditors.

The Plan of Liquidation proposes to pay the Debtor's creditors
their pro-rata share from the orderly liquidation of the Debtor's
assets and collection of accounts receivable. The net funds from
the sale(s), after payment of debt secured by the real estate,
taxes, commissions and closing costs shall be placed in a separate
Debtor-in-Possession Account (the "Segregated Account"), pending
further Order of this Court or confirmation of the Plan.

Class 6 is impaired and consists of the unsecured claims in this
Estate, excluding insider claims. The claimants in this Class are
in the approximate amount of $253,029.62. Claimants in Class 6 will
receive a pro-rata distribution of the net funds from the sale of
the Venue after payment of all other Classes under the Plan. The
approximate percentage to be paid to this class cannot be
calculated at this time but given the value of the Venue, may be as
much as 100%.

Class 7 is impaired and consists of the equity security holders,
Edward and Paula Schulenburg. As this is a liquidating plan, the
Schulenburgs will not retain any equity in the Debtor. However, as
a proponent of the Plan, Mr. & Mrs. Schulenburg shall be deemed to
have accepted the Plan. The assets of the Debtor are to be
liquidated under the Plan.

Once the assets have been liquidated and distributed by Mr.
Schulenburg as Disbursing Agent, the Debtor shall be dissolved with
the Texas Secretary of State. The stock in the debtor shall remain
treasury stock with the exception of one share of common stock
being allocated to Mr. Schulenburg as authority to act as
disbursing agent under the Plan. In addition, Mr. Schulenburg shall
receive the sum of $2,000 per month as manager of the Liquidating
Debtor until the Venue is sold.

Any funds remaining after payment of all creditors under the
Liquidating Plan shall be paid to Mr. & Mrs. Schulenburg.

A full-text copy of the First Amended Disclosure Statement dated
July 3, 2023 is available at https://urlcurt.com/u?l=UhOxJk from
PacerMonitor.com at no charge.

Debtor's counsel:

      Julie M. Koenig, Esq.
      COOPER & SCULLY, P.C.
      815 Walker St.
      Suite 1040
      Houston, TX 77002
      Tel: (713) 236-6800
      E-mail: julie.koenig@cooperscully.com

                        About KCW Group

KCW Group, LLC, owns and operates a large facility for weddings,
quincineras and other events for residents in Houston and the
surrounding areas.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Tex. Case No. 23-30988) on March 22,
2023.  In the petition signed by Edward Schulenburg, Jr., the
Debtor disclosed up to $10 million in both assets and liabilities.

Julie M. Koenig, Esq., at Cooper & Scully, P.C., is the Debtor's
legal counsel.


KINTARA THERAPEUTICS: All Four Proposals Passed at Annual Meeting
-----------------------------------------------------------------
Kintara Therapeutics, Inc. held its Annual Meeting at which the
stockholders:

    (i) elected Robert E. Hoffman, Robert J. Toth, Jr., Laura
Johnson, and Tamara A. Favorito as directors of the Company to hold
office until the next annual meeting and until his or her successor
has been duly elected and qualified, or, if sooner, until the
director’s death, resignation or removal;

   (ii) adopted an amendment to the Articles of Incorporation to
increase the number of shares of the Company's Common Stock
available for issuance thereunder from 5,500,000 to 75,000,000
shares;

  (iii) approved an adjournment of the Annual Meeting in the event
that the number of shares of Common Stock and Series C Preferred
Stock present or represented by proxy at the Annual Meeting and
voting "FOR" the adoption of the Charter Amendment Proposal were
insufficient; and

  (iv) ratified the appointment of the Company's independent
registered public accounting firm.

                           About Kintara

Located in San Diego, California, Kintara Therapeutics, Inc.
(formerly DelMar Pharmaceuticals) is dedicated to the development
of novel cancer therapies for patients with unmet medical needs.
Kintara is developing two late-stage, Phase 3-ready therapeutics
for clear unmet medical needs with reduced risk development
programs.  The two programs are VAL-083 for GBM and REM-001 for
CMBC.

Kintara reported a net loss of $22.66 million for the year ended
June 30, 2022, compared to a net loss of $38.30 million for the
year ended June 30, 2021.  As of Sept. 30, 2022, the Company had
$13.21 million in total assets, $3.59 million in total liabilities,
and $9.62 million in total stockholders' equity.

San Francisco, CA-based Marcum LLP, the Company's auditor since
2019, issued a "going concern" qualification in its report dated
Sept. 27, 2022, citing that the Company has incurred significant
losses and needs to raise additional funds to meet its obligations
and sustain its operations.  These conditions raise substantial
doubt about the Company's ability to continue as a going concern.


LEGACY CARES: U.S. Trustee Seeks Chapter 11 Trustee Appointment
---------------------------------------------------------------
Ilene Lashinsky, the U.S. Trustee for Region 14, asked the U.S.
Bankruptcy Court for the District of Arizona to appoint a Chapter
11 trustee for Legacy Cares, Inc.

Legacy Cares is an Arizona non-profit corporation that owns and
operates a sports and entertainment complex known as Legacy Park in
Mesa, Ariz.

The U.S. Trustee claimed that there is evidence of dishonesty,
incompetence or gross mismanagement of the affairs of Legacy Cares
before and after the filing of its Chapter 11 case. The bankruptcy
watchdog cited a $3.2 million loan made to Legacy Sports USA, LLC
by Legacy Cares despite the lack of authorization to lend any funds
to third parties.

The loan agreement between Legacy Cares and Arizona Industrial
Development Authority (AZIDA) for the construction and operation of
the Legacy Park project contains specific instructions on how
Legacy Cares was to use the proceeds from tax-exempt bonds issued
by AZIDA. Neither the loan agreement nor the 2020 offering
memorandum authorized or contemplated the use of any bond proceeds
to provide loans to insiders or third parties.

The U.S. Trustee said that it is unclear whether Legacy Cares was
ever repaid the loans and other receivables from Legacy Sports and,
thus, whether these are current assets of the bankruptcy estate.
Whether by design or inadvertence, Legacy Cares omitted a section
of its bankruptcy schedules that requires disclosure of any
receivables it owns that arose more than 90 days before its
bankruptcy filing, according to the U.S. Trustee.

The U.S. Trustee further claimed that managers of Legacy Cares
failed to take even preliminary steps necessary to comply with
Legacy Cares' obligation to file yearly audited financial
statements.

As of August 2022, two years after the bond issuance, Legacy Cares
had still not hired an auditor to conduct the required audits.
Thus, from the beginning, the managers were not taking the basic
steps necessary to ensure that the terms of the loan agreement were
strictly complied with, the U.S. Trustee said.

"[Legacy Cares'] current management has significant conflicts of
interest preventing them from undertaking a truly impartial
investigation of claims on behalf of the estate. Consequently, the
appointment of a Chapter 11 trustee is in the best interest of the
creditors and the estate," the U.S. Trustee said in a motion filed
with the bankruptcy court.

The motion is on the court's calendar for July 27.

                         About Legacy Cares

Legacy Cares, Inc. is a 501c3 non-profit organization dedicated to
providing athletes and non-athletes of all ages, economic
backgrounds and levels of athletic proficiency the opportunity to
participate in sports and e-sports while fostering the enjoyment
and camaraderie of teamwork and perseverance, key components in
athletic competition and lifetime success. The organization is
based in Mesa, Ariz.

Legacy Cares sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Ariz. Case No. 23-02832) on May 1, 2023,
with $242,329,104 in assets and $366,719,676 in liabilities.
Douglas Moss, president of Legacy Cares, signed the petition.

Judge Daniel P. Collins oversees the case.

The Debtor tapped Henk Taylor, Esq., at Warner Angle Hallam Jackson
Formanek, PLC as bankruptcy counsel; Papetti Samuels Weiss
McKirgan, LLP and Slania Law, PLLC as special counsels; and Miller
Buckfire & Co., LLC and its affiliate, Stifel, Nicolaus & Co.,
Inc., as investment banker. Epiq Corporate Restructuring, LLC is
the noticing, claims and balloting agent.

The U.S. Trustee for Region 14 appointed an official committee to
represent unsecured creditors in the Debtor's Chapter 11 case.
Pachulski Stang Ziehl & Jones, LLP and AlixPartners, LLP serve as
the committee's legal counsel and financial advisor, respectively.


LIQUIDMETAL TECHNOLOGIES: Two Proposals Passed at Annual Meeting
----------------------------------------------------------------
Liquidmetal Technologies, Inc. held its annual meeting of
stockholders at which the stockholders:

   (i) elected Lugee Li, Vincent Carrubba, Tony Chung, and Isaac
Bresnick to the Company's board of directors; and

  (ii) ratified the appointment of BF Borgers CPA, PC as the
Company's independent registered public accounting firm for fiscal
year 2023.

                  About Liquidmetal Technologies

Lake Forest, California-based Liquidmetal Technologies, Inc. --
http://www.liquidmetal.com-- is a materials technology company
that develops and commercializes products made from amorphous
alloys.  The Company's family of alloys consists of a variety of
bulk alloys and composites that utilize the advantages offered by
amorphous alloys technology.  The Company designs, develops and
sells products and custom parts from bulk amorphous alloys to
customers in a wide range of industries.  The Company also partners
with third-party manufacturers and licensees to develop and
commercialize Liquidmetal alloy products.

Liquidmetal reported a net loss of $2.39 million in 2022, a net
loss of $3.38 million in 2021, a net loss of $2.64 million in 2020,
and a net loss of $7.43 million in 2019.


LTL MANAGEMENT: Fights to Save Legal Tactic to End Cancer Suits
---------------------------------------------------------------
Steven Church of Bloomberg News reports that Johnson & Johnson
wrapped up a trial on July 1, 2023, to determine if the health care
giant is misusing the bankruptcy system for the second time in less
than two years in a bid to force an end to about 40,000 cancer
lawsuits.

A bankrupt unit of J&J has been in federal court last week fighting
a group of cancer victims who want juries around the country to
decide whether their diseases were caused by tainted talc in baby
powder the company sold for years.  J&J is using the unit's Chapter
11 case to try to force holdouts to accept an $8.9 billion
settlement offer.

In the coming weeks, US Bankruptcy Judge Michael Kaplan, who is
based about 25 miles from J&J's headquarters, must decide whether
to throw out the bankruptcy of LTL Management, a unit created to
try to end all current and future health claims related to the
talc. Earlier this year, a federal appeals court ordered Juge
Kaplan to dismiss the first LTL bankruptcy.

Judge Kaplan did not say when he would rule on the new bankruptcy
case, but told lawyers they can submit a final round of written
arguments in July.

Since J&J first put LTL into bankruptcy in 2021, victims have been
blocked from taking their cancer claims to trial.  The bankruptcy
strategy was developed after J&J lost some big trials, including
one verdict in which the company was forced to pay out $2.5 billion
to about 20 women.

"While one of the richest corporations in America plots and schemes
to protect itself, victims of its products are sick and dying,"
Jeff Jonas, a lawyer for a committee of alleged talc victims, told
Kaplan Friday morning.  Should Kaplan dismiss LTL's bankruptcy
holdouts would regain their right to pursue J&J in jury trials.

When J&J developed its bankruptcy strategy, the company faced about
40,000 claims.  Today the company faces as many as 100,000, some of
which have been filed as lawsuits and others that are cases that
law firms are developing, LTL bankruptcy lawyer Greg Gordon told
Kaplan.

About 60,000 claimants support the $8.9 billion settlement, said
Kris Hansen, who represents a group of law firms that back the
settlement.  Those cancer victims have a better chance of getting
paid and getting paid more quickly in bankruptcy, he said.

Lawyers for LTL and their supporters told Judge Kaplan that if he
dismisses the Chapter 11 case he will prevent tens of thousands of
cancer claimants from deciding whether they'd prefer taking the
$8.9 billion settlement or their chances in the court system.

Lawyers suing J&J are split over the bankruptcy strategy.  The main
victim group backing the settlement includes lawyers with tens of
thousands of clients who have not yet sued.  Holdouts, many of whom
have filed lawsuits and are preparing for trial, want to take their
claims to juries around the country.

Last year Judge Kaplan sided with J&J against a unified band of the
top plaintiff's law firms in the US, but was overruled by a federal
appeals court in Philadelphia, which ordered the judge to dismiss
LTL Management's first Chapter 11 bankruptcy petition.

J&J responded by tweaking its legal strategy and raising its
settlement offer to $8.9 billion in order to attract support from
cancer victims.  LTL returned to bankruptcy in April and Kaplan
agreed to hold a hearing to decide if the new case fixed the legal
flaws that doomed the first effort.

At the heart of the decision Judge Kaplan must make are several
complex legal questions including whether LTL faces any real
financial distress, if the bankruptcy was filed in good faith, and
whether J&J conspired to strip LTL of a valuable funding agreement
in order to qualify for a new bankruptcy case.

The holdouts argue that the new case, like the old one, is not a
valid use of bankruptcy.  The appeals court previously ruled that
LTL -- the bankrupt unit -- was never in financial distress because
it had an agreement with J&J to backstop any settlement funding
shortfall.  The court found the backstop agreement meant LTL could
pay claimants as much as $61.5 billion outside of bankruptcy and
therefore the Chapter 11 filing was not made in good faith.

In response, J&J and LTL agreed to cancel that funding agreement
and replace it with one backed by a J&J holding company worth about
$30 billion.  J&J also said it would only provide LTL money to pay
the cancer victims as part of a bankruptcy case.  Lawyers for LTL
say all of the changes mean the new case meets the appeals court
test.

                       About LTL Management

LTL Management, LLC, is a subsidiary of Johnson & Johnson (J&J),
which was formed to manage and defend thousands of talc-related
claims and oversee the operations of Royalty A&M.  Royalty A&M owns
a portfolio of royalty revenue streams, including royalty revenue
streams based on third-party sales of LACTAID, MYLANTA/MYLICON and
ROGAINE products.

LTL Management filed a petition for Chapter 11 protection (Bankr.
W.D.N.C. Case No. 21-30589) on Oct. 14, 2021.  The case was
transferred to New Jersey (Bankr. D.N.J. Case No. 21-30589) on Nov.
16, 2021.  The Hon. Michael B. Kaplan is the case judge.  At the
time of the filing, the Debtor was estimated to have $1 billion to
$10 billion in both assets and liabilities.

The Debtor tapped Jones Day and Rayburn Cooper & Durham, P.A., as
bankruptcy counsel; King & Spalding, LLP and Shook, Hardy & Bacon
LLP as special counsel; McCarter & English, LLP as litigation
consultant; Bates White, LLC as financial consultant; and
AlixPartners, LLP as restructuring advisor.  Epiq Corporate
Restructuring, LLC, is the claims agent.

An official committee of talc claimants was formed in the Debtor's
Chapter 11 case on Nov. 9, 2021.  On Dec. 24, 2021, the U.S.
Trustee for Regions 3 and 9 reconstituted the talc claimants'
committee and appointed two separate committees: (i) the official
committee of talc claimants I, which represents ovarian cancer
claimants, and (ii) the official committee of talc claimants II,
which represents mesothelioma claimants.

The official committee of talc claimants I tapped Genova Burns LLC,
Brown Rudnick LLP, Otterbourg PC and Parkins Lee & Rubio LLP as its
legal counsel. Meanwhile, the official committee of talc claimants
II is represented by the law firms of Cooley LLP, Bailey Glasser
LLP, Waldrep Wall Babcock & Bailey PLLC, Massey & Gail LLP, and
Sherman Silverstein Kohl Rose & Podolsky P.A.

                Re-Filing of Chapter 11 Petition

On Jan. 30, 2023, a panel of the Third Circuit issued an opinion
directing the Court to dismiss the 2021 Chapter 11 Case on the
basis that it was not filed in good faith.  Although the Third
Circuit panel recognized that the Debtor "inherited massive
liabilities" and faced "thousands" of future claims, it concluded
that the Debtor was not in financial distress before the filing.

On March 22, 2023, the Third Circuit entered an order denying the
Debtor's petition for rehearing.  The Third Circuit entered an
order denying LTL's stay motion on March 31, 2023, and, on the dame
day, issued its mandate directing the Bankruptcy Court to dismiss
the 2021 Chapter 11 Case.

The Bankruptcy Court entered an order dismissing the 2021 Case on
April 4, 2023.

Johnson & Johnson on April 4, 2023, announced that its subsidiary
LTL Management LLC (LTL) has re-filed for voluntary Chapter 11
bankruptcy protection (Bankr. D.N.J. Case No. 23-12825) to obtain
approval of a reorganization plan that will equitably and
efficiently resolve all claims arising from cosmetic talc
litigation against the Company and its affiliates in North
America.

In the new filing, J&J said it has agreed to contribute up to a
present value of $8.9 billion, payable over 25 years, to resolve
all the current and future talc claims, which is an increase of
$6.9 billion over the $2 billion previously committed in connection
with LTL's initial bankruptcy filing in October 2021.  LTL also has
secured commitments from over 60,000 current claimants to support a
global resolution on these terms.


LUCKY BUCKS: Judge Says PE Settlement Unlikely to be Okayed
-----------------------------------------------------------
Jonathan Randles of Bloomberg Law reports that a Delaware judge
warned Lucky Bucks LLC it's unlikely she'll permit the bankrupt
gaming machine operator to proceed with a restructuring plan that
settles allegations owner Trive Capital Inc. misled bondholders in
order to raise debt that was used to pay shareholders.

Judge Karen Owens said during a Friday, June 30, 2023, court
hearing "she's hard pressed to see how she'll ever approve" the
Trive settlement which is opposed by a group of bondholders owed
$250 million. The group includes Marathon Asset Management LP,
Monarch Alternative Capital LP and BC Partners.

                        About Lucky Bucks

Lucky Bucks, LLC -- https://luckybucksga.com/ -- is a digital
skill-based COAM operator based in and incorporated under the laws
of the State of Georgia in the U.S.  Its team has a combined 45
years of experience in the Georgia COAM industry.

After reaching a deal for a plan to equitize substantially all of
Lucky Bucks' secured debt, Lucky Bucks and its affiliates sought
protection under Chapter 11 of the U.S. Bankruptcy Code (Bankr. D.
Del. Case No. 23-10758) on June 9, 2023.

In the petition signed by James Boyden, executive vice president,
Lucky Bucks disclosed up to $500 million in assets and up to $1
billion in liabilities.  As of the Petition Date, the Debtors have
outstanding funded debt obligations in the aggregate principal
amount of $610 million.

Judge Karen B. Owens oversees the case.

Dennis F. Dunne, Esq., and Tyson Lomazow, Esq., at Milbank LLP; and
Russell C. Silberglied, Esq., at Richards, Layton & Finger P.A.,
serve as the Debtors' legal counsel.  Evercore Group L.L.C. serves
as the Debtors' investment banker.  M3 Advisory Partners, L.P.
serves as the Debtors' financial advisor.  Epiq Corporate
Restructuring, LLC, serves as the Debtors' claims and noticing
agent.


M7VEN SUPPORTIVE: Unsecureds Will Get 100% of Claims in 3 Years
---------------------------------------------------------------
M7ven Supportive Housing and Development Group, Inc., filed with
the U.S. Bankruptcy Court for the Northern District of Georgia a
Chapter 11 Plan dated July 3, 2023.

The Debtor is a 501(c)(3) nonprofit organization that began
operations on October 14, 2007, in Atlanta, Georgia, focusing on
providing affordable housing and supportive services to low and
moderate-income individuals and families.

The Debtor filed the petition in order to stay the foreclosure sale
of two properties located at 1690 Roberts Blvd, NW, Suite 110,
Kennesaw, GA, 30144 (the "Roberts Office") and 3225 Lamar Circle,
Smyrna, GA 30082 (the "Lamar Property") by Ameris scheduled for
April 4, 2023, maintain the status quo and file a plan of
reorganization.

Due to the inability of the Debtor to obtain donations and grants
during the pendency of the chapter 11 case, until revenues from
grants and donations are realized Creagh will fund all the claims
and expenses that are required to be paid on the Effective Date.

The Plan's Proponent has provided projected financial information
for 60 months following the Effective Date. The projections reflect
that the Debtor, with funding provided by Ms. Creagh, will be able
to make all payments under the plan and that all of the projected
disposable income of the Debtor to be received in the first 3 years
after confirmation will be applied to make payments under the Plan.


Class 2 consists of Convenience Claims. Class 2 shall consist of
the Allowed Convenience Claims. The Holders of Convenience Claims
shall receive Distributions totaling 100%, payable on the Effective
Date.

Class 3 shall consist of the Allowed General Unsecured Claims. The
Holders of General Unsecured Claims shall receive Distributions
totaling 100% of each Holder's Allowed Class 3 Claim (the "Class 3
Dividend"), plus interest accruing at the rate of 4.0% APR payable
in quarterly payments beginning the first Business Day of the month
30 days following the Effective Date until the earlier of (a) 3
years after the Effective Date, or (b) until the Allowed Unsecured
Claims are paid in full plus interest at the rate of 4.0% APR.

Class 4 shall consist of the Allowed General Unsecured Claim of the
Small Business Administration. The Debtor's obligation with respect
to the SBA under its loan documents and all legal, equitable, and
contractual rights of SBA under its loan documents shall remain
unaltered and in full force and effect, shall not be modified by
confirmation of the Plan, and shall survive any discharge entered
in the Case.

Upon the Confirmation Order becoming a Final Order (the "Final
Order Date"), the Debtor and Creagh shall fund the payments
provided for hereunder from operations of the business and advances
from Creagh.

A full-text copy of the Chapter 11 Plan dated July 3, 2023 is
available at https://urlcurt.com/u?l=2q2wne from PacerMonitor.com
at no charge.

Attorneys for Debtor:

     Theodore N. Stapleton, Esq.
     Theodore N. Stapleton, P.C.
     2802 Paces Ferry Road SE, Suite 100-B
     Atlanta, GA 30339
     Tel: (770) 436-3334
     Email: tstaple@tstaple.com

                 About M7ven Supportive Housing &
                        Development Group

M7ven Supportive Housing & Development Group, Inc., a company in
Kennesaw, Ga., filed its voluntary petition for Chapter 11
protection (Bankr. N.D. Ga. Case No. 23-53192) on April 4, 2023,
with as much as $50,000 in assets and $1 million to $10 million in
liabilities.  Beverly Creagh, M7ven's executive director, signed
the petition.

Theodore N. Stapleton, P.C., serves as the Debtor's legal counsel.


MALLINCKRODT FINANCE: Calamos LSEDIT Marks $251,540 Loan at 28%
---------------------------------------------------------------
Calamos Long/Short Equity & Dynamic Income Trust has marked its
$251,540 loan extended to Mallinckrodt International Finance SA to
market at $180,245, or 72% of the outstanding amount, as of April
30, 2023, according to a disclosure contained in Calamos LSEDIT's
Form N-CSR for the fiscal year ended April 30, 2023, filed with the
Securities and Exchange Commission on June 28, 2023.

Calamos LSEDIT extended a Bank Loan that carries an 10.198%
interest (1 mo. LIBOR + 5.25%) to Mallinckrodt International
Finance SA. The loan is scheduled to mature on September 30, 2027.

Calamos LSEDIT was organized as a Delaware statutory trust on
September 21, 2017 and is registered under the Investment Company
Act of 1940, as a diversified, closed-end management investment
company. The Fund commenced operations on November 29, 2019.
Calamos Advisors LLC serves as the investment manager and
administrator for the Fund.

                    About Mallinckrodt PLC

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

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

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

Judge John T. Dorsey oversees the cases.

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

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

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

                          *     *     *

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



MARVEK DEVELOPMENT: Case Summary & Two Unsecured Creditors
----------------------------------------------------------
Debtor: Marvek Development, LLC
        149-45 Hawtree Street
        Ozone Park, NY 11417

Business Description: Marvek Development owns four properties
                      located in New York having an aggregate
                      current value of $3.7 million.

Chapter 11 Petition Date: July 6, 2023

Court: United States Bankruptcy Court
       Eastern District of New York

Case No.: 23-42392

Debtor's Counsel: Rachel S. Blumenfeld, Esq.
                  LAW OFFICE OF RACHEL S. BLUMENFELD PLLC
                  26 Court Street
                  Suite 2220
                  Brooklyn, NY 11242
                  Email: rachel@blumenfeldbankruptcy.com

Total Assets: $3,700,700

Total Liabilities: $3,330,000

The petition was signed by Sattesh Singh as owner.

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

https://www.pacermonitor.com/view/SF7UHSQ/Marvek_Development_LLC__nyebke-23-42392__0001.0.pdf?mcid=tGE4TAMA


MERIDIAN RESTAURANTS: Seeks to Extend Plan Exclusivity to August 31
-------------------------------------------------------------------
Meridian Restaurants Unlimited, L.C., Loveloud Restaurants, L.C.,
AZM Restaurants, L.C., HR Restaurants, L.C., MR Restaurants,
L.C., NDM Restaurants, L.C., and NKS Restaurants L.C. ask the
U.S. Bankruptcy Court for the District of Utah to extend their
exclusive right to file chapter 11 plans and solicit and obtain
acceptance thereof to August 31, 2023 and November 17, 2023,
respectively.

The Debtors disclosed that, as of the petition date, they
operated 116 restaurants, and currently operate 93 restaurants
across 9 states.  The Debtors explained that because their cases
are large and relatively complex, and, particularly in light of
the imminent appointment of a Chief Restructuring Officer,
sufficient time to prepare adequate information in order to
formulate a consensual joint chapter 11 plan is required.

Meridian Restaurants Unlimited, L.C., Loveloud Restaurants, L.C.,
AZM Restaurants, L.C., HR Restaurants, L.C., MR Restaurants,
L.C., NDM Restaurants, L.C., and NKS Restaurants are represented
by:

          Michael R. Johnson, Esq.
          David H. Leigh, Esq.
          Elaine A. Monson, Esq.
          RAY QUINNEY & NEBEKER P.C.
          36 South State Street, 14th Floor
          Salt Lake City, UT 84111
          Tel: (801) 532-1500
          Email: mjohnson@rqn.com
                 dleigh@rqn.com
                 emonson@rqn.com

            - and -

          James T. Markus, Esq.
          William G. Cross, Esq.
          Lacey S. Bryan, Esq.
          MARKUS WILLIAMS YOUNG & HUNSICKER LLC
          1775 Sherman Street, Suite 1950
          Denver, CO 80203-4505
          Tel: (303) 830-0800
          Email: jmarkus@markuswilliams.com
                 wcross@markuswilliams.com
                 lbryan@markuswilliams.com

               About Meridian Restaurants Unlimited

Meridian Restaurants Unlimited own and operate 118 Burger King
locations in Utah and other states.  The South Ogden, Utah-based
company, one of Burger King's largest franchisees, operates
restaurants in Utah, Montana, Wyoming, North Dakota, South
Dakota, Minnesota, Nebraska, Kansas and Arizona.

Meridian Restaurants Unlimited, LC, and its affiliates sought
relief under Chapter 11 of the U.S. Bankruptcy Code (Bankr. D.
Utah. Lead Case No. 23-20731) on March 2, 2023. In the petition
filed by James Winder, manager for PSCP Meridian, LLC, the Debtor
reports estimated assets and liabilities between $10 million and
$50 million.

Judge Kevin R. Anderson oversees the cases.

The Debtors tapped Ray Quinney & Nebeker PC as counsel and Peak
Franchise Capital, LLC as their financial advisor.L.C. (“NKS”).


MICKEYS SPORTS: Seeks to Hire Joyce W. Lindauer as Legal Counsel
----------------------------------------------------------------
Mickeys Sports Bar and Grill, LLC seeks approval from the U.S.
Bankruptcy Court for the Northern District of Texas to employ Joyce
W. Lindauer Attorney, PLLC as its counsel.

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

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

     Joyce W. Lindauer, Esq.                 $475
     Sydney Ollar, Associate Attorney        $250
     Laurance Boyd, Associate Attorney       $235
     Dian Gwinnup, Paralegal                 $210
     Other Paralegals/Legal Assistants $50 - $210

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

The firm received a retainer of $9,238 from the Debtor.

Joyce Lindauer, Esq., the owner of the firm, disclosed in a court
filing that the firm is a "disinterested person" as defined in
Section 101(14) of the Bankruptcy Code.

The firm can be reached through:
     
     Joyce W. Lindauer, Esq.
     Joyce W. Lindauer Attorney, PLLC
     1412 Main Street, Suite 500
     Dallas, TX 75202
     Telephone: (972) 503-4033
     Facsimile: (972) 503-4034
     Email: joyce@joycelindauer.com

                 About Mickeys Sports Bar and Grill

Mickeys Sports Bar and Grill, LLC filed a Chapter 11 petition
(Bankr. N.D. Texas Case No. 23-31228) on June 12, 2023, with as
much as $50,000 in assets and $500,001 to $1 million in
liabilities. Judge Michelle V. Larson oversees the case.

The Debtor is represented by Joyce W. Lindauer, Esq., at Joyce W.
Lindauer Attorney, PLLC.


MITEL NETWORKS: S&P Downgrades ICR to 'CCC' on Confined Liquidity
-----------------------------------------------------------------
S&P Global Ratings lowered its issuer credit rating on Ottawa-based
telephony communications company Mitel Networks (International)
Ltd. to 'CCC' from 'CCC+' and its issue-level rating to 'B-' from
'B' on Mitel's US$156 million superpriority debt due 2027 and new
US$65 million revolver credit facility (RCF) due 2025.

S&P said, "We also lowered our issue-level rating to 'CCC' from
'CCC+' on Mitel's US$576 million second-out facility due 2027.

"Finally, we lowered our issue-level rating to 'CC' from 'CCC-' on
the company's US$157 million third-out facility due 2027 and
first-and second-lien term loans. Our recovery ratings on the debt
are unchanged.

"The negative outlook reflects the probability that we will lower
our ratings on Mitel further if, in our view, the likelihood of a
distressed restructuring or payment default increases over the next
year.

"Our downgrade reflects Mitel's deteriorating liquidity position
and weaker-than-previously forecast operating performance. Through
last 12 months first-quarter 2023, Mitel has benefited from an
increase in customer migrations from existing Mitel users to
RingCentral's (RC) platform; however, results came in substantially
below our expectations, impaired by lower cloud revenues and
product component shortages due to supply-chain issues.
Nevertheless, following the recent amendments to the RC partnership
agreements, we now expect future migration revenues and S&P Global
Ratings-adjusted EBITDA levels for fiscal 2023 to be at least 50%
lower than previously expected. Moreover, there are execution risks
underpinned by weakening macroeconomic conditions.

"We now assess Mitel's liquidity as less than adequate. We view the
substantial decline in 2023 EBITDA and the material increase in
interest payments (about US$131 million interest and US$4 million
in debt amortization in 2023) due to a higher interest rate
environment will pressure liquidity through the next few quarters.
In addition, considering plans to fund the Unify (business division
of Atos) acquisition through cash in third-quarter 2023, we project
the company might not have enough sources to cover its liquidity
needs over the next 12 months. Therefore, absent a substantial
recovery, we believe Mitel will need to raise external capital to
shore up its liquidity and avoid any liquidity shortfall in the
near term.

"Despite cost-saving initiatives, Mitel's margins likely will
remain pressured due to cost inflation, with the current capital
structure remaining unsustainable. Since the inception of the RC
transaction in November 2021, Mitel has identified about US$180
million of cost reductions in three waves, of which about US$115
million have been realized until first-quarter 2023. However, the
company's profitability has remained constrained due to persistent
inflation, supply-chain challenges, an unfavorable shift in its
product mix, and increased labor costs. Our revised forecast
reflects our expectation that Mitel's topline revenue for fiscal
2023 will be pressured over the near term by weakening
macroeconomic conditions and a revised RC contract. Consequently,
we now estimate Mitel's EBITDA (S&P Global Ratings-adjusted) will
be lower than we previously expected for 2023, which will cause its
S&P Global Ratings-adjusted leverage to remain unsustainable at
above 10x for the foreseeable future. In our view, Mitel might need
to pursue additional distressed exchanges or debt restructurings
over the next 12 months.

"The negative rating outlook reflects the risk that we could lower
our rating on Mitel if, in our view, the likelihood of a distressed
restructuring or payment default increases over the next year."

S&P could lower the ratings on Mitel over the next six months if we
see heightened risk of a distressed debt restructuring or payment
default as a result of:

-- The company's efforts to migrate its customers stalls; or

-- Sustained cash flow deficits are higher than expected.

S&P said, "Although unlikely, we could raise the ratings on Mitel
if the company improves its EBITDA generation and generates
sufficient cash to cover its interest payments on its term loan.
This could occur if the company is successful in transitioning
customers to RC's cloud solutions and delivers meaningful organic
EBITDA growth, leading to its sustaining adequate liquidity."

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

S&P said, "Governance factors are a moderately negative
consideration in our credit rating analysis of Mitel, as is the
case for most rated entities owned by private-equity sponsors. We
believe the company's highly leveraged financial risk profile
points to corporate decision-making that prioritizes the interests
of the controlling owners. This also reflects the generally finite
holding periods and a focus on maximizing shareholder returns."



MOXI ENTERPRISES: Seeks to Tap PDR CPAs + Advisors as Accountant
----------------------------------------------------------------
Moxi Enterprises, LLC seeks approval from the U.S. Bankruptcy Court
for the Middle District of Florida to employ PDR CPAs + Advisors,
Inc. as accountant.

The Debtor needs an accountant for the purpose of preparing federal
income tax returns, state and local tax returns, Florida tangible
personal property tax return, and financials for the Debtor and any
other services the Debtor may require.

The firm will charge $3,500 per tax year for its services, plus
$125 to $350 per hour for the analysis and adjustment of the data
provided by the Debtor.

Paul Costantino, CPA, managing shareholder of PDR CPAs + Advisors,
disclosed in a court filing that the firm is a "disinterested
person" as that term is defined in Section 101(14) of the
Bankruptcy Code.

The firm can be reached through:

     Paul Costantino, CPA
     PDR CPAs + Advisors, Inc.
     4023 Tampa Road, Suite 2000
     Oldsmar, FL 34677
     Telephone: (813) 498-1294
     Facsimile: (727) 785-4447

                       About Moxi Enterprises

Moxi Enterprises, LLC sought protection under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. M.D. Fla. Case No. 23-02420) on June
12, 2023. In the petition signed by its chief executive officer,
Kevin P. Farrell, the Debtor disclosed up to $1 million in assets
and up to $10 million in liabilities.

Judge Caryl E. Delano oversees the case.

The Debtor tapped Alberto F. Gomez, Jr., Esq., at Johnson, Pope,
Bokor, Ruppel and Burns, LLP, as legal counsel and PDR CPAs +
Advisors, Inc. as accountant.


MULEHOUSE GROUP: Timothy Stone Named Subchapter V Trustee
---------------------------------------------------------
The Acting U.S. Trustee for Region 8 appointed Timothy Stone of
Newpoint Advisors Corporation as Subchapter V trustee for Mulehouse
Group, Inc.

Mr. Stone will be paid an hourly fee of $325 for his services as
Subchapter V trustee and will be reimbursed for work-related
expenses incurred.  

Mr. Stone declared that he is a disinterested person according to
Section 101(14) of the Bankruptcy Code.

The Subchapter V trustee can be reached at:

     Timothy Stone
     Newpoint Advisors Corporation
     750 Old Hickory Blvd, Building Two, Suite 150
     Brentwood, TN 37027
     Phone: 800-306-1250/615-440-8273
     Fax: (702) 543-3881
     Email: tstone@newpointadvisors.us

                      About Mulehouse Group

Mulehouse Group, Inc. filed a petition under Chapter 11, Subchapter
V of the Bankruptcy Code (Bankr. M.D. Tenn. Case No. 23-02258) on
June 26, 2023, with $100,001 to $500,000 in assets and $500,001 to
$1 million in liabilities.

Judge Randal S. Mashburn oversees the case.

Griffin S. Dunham, Esq., at Dunham Hildebrand, PLLC is the Debtor's
legal counsel.


MYLIFE.COM INC: Exclusivity Period Extended to September 27
-----------------------------------------------------------
Judge Ernest M. Robles of the U.S. Bankruptcy Court for the
Central District of California extended MyLife.com Inc.'s
exclusive period to file a plan from June 29, 2023 to September
27, 2023.  The judge also extended the Debtor's exclusive period
to obtain acceptances of a plan from August 28, 2023 to November
27, 2023.

                       About Mylife.com Inc.

Mylife.com, Inc. is an American information brokerage firm
founded by Jeffrey Tinsley in 2002 as Reunion.com.

On Sept. 2, 2022, Mylife.com Inc., doing business as Reunion.com
Inc., filed for Chapter 11 protection (C.D. Calif. Case No.
22-14858), with between $500,000 and $1 million in assets and
between $10 million and $50 million in liabilities. Jeffrey
Tinsley, chief executive officer of Mylife.com, signed the
petition.

Judge Ernest M. Robles oversees the case.

The Debtor tapped Leslie Cohen Law, PC as bankruptcy counsel;
Larson, LLP and Hahn & Hahn, LLP as special counsels; and BPM,
LLP as accountant.



NATIONAL CINEMEDIA: Committee Gets OK to Hire Conflicts Counsel
---------------------------------------------------------------
The official committee of unsecured creditors appointed in the
Chapter 11 case of National CineMedia, LLC received approval from
the U.S. Bankruptcy Court for the Southern District of Texas to
employ ArentFox Schiff, LLP as special conflicts counsel.

The firm will render these services:

     (a) advise the committee of its rights, duties, and powers;

     (b) represent the committee in analyzing the Debtor's assets
and liabilities;

     (c) attend meetings and negotiate with the representatives of
the Debtor and secured creditors and other parties-in-interest;

     (d) assist and advise the committee in its examination,
investigation, and analysis of the conduct of the Debtor's
affairs;

     (e) take all necessary actions to protect and preserve the
interests of unsecured creditors;

     (f) prepare on behalf of the committee all necessary legal
papers;

     (g) appear, as appropriate, before this court, the appellate
courts, and other courts in which matters may be heard and to
protect the interests of the committee before said courts and the
United States Trustee;

     (h) perform such other legal services as may be required or
deemed to be in the interests of the committee; and

     (i) perform all other necessary legal services in this Chapter
11 case.

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

     Partners        $740 - $1,555
     Counsel         $705 - $1,355
     Associates        $570 - $885
     Paraprofessionals $185 - $500

The principal professionals designated to represent the committee
and their current standard hourly rates are:

     Jackson D. Toof        $1,135
     Justin A. Kesselman      $815
     Nicholas A. Marten       $835
     James E. Britton         $705

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

Jackson Toof, Esq., a partner at ArentFox Schiff, disclosed in a
court filing that the firm is a "disinterested person" as that term
is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Jackson D. Toof, Esq.
     ArentFox Schiff, LLP
     1717 K. Street NW
     Washington, DC 20006
     Telephone: (202) 857-6000
     Facsimile: (202) 857-6395
     Email: jackson.toof@afslaw.com

                    About National CineMedia

National CineMedia, LLC, a company in Centennial, Colo., owns the
largest cinema-advertising network in North America. The company
derives its revenue principally from the sale of advertising to
national, regional, and local businesses, which is displayed on a
national and regional digital network of movie theaters.

National CineMedia filed a Chapter 11 petition (Bankr. S.D. Texas
Case No. 23-90291) on April 11, 2023, with $500 million to $1
billion in assets and $1 billion to $10 billion in liabilities.
Ronnie Ng, chief financial officer of National CineMedia, signed
the petition.

Judge David R. Jones presides over the case.

The Debtor tapped Paul, Weiss, Rifkind, Wharton & Garrison, LLP as
bankruptcy counsel; Porter Hedges, LLP as local counsel; Latham &
Watkins, LLP as special counsel; Lazard Freres & Co. as investment
banker; and FTI Consulting, Inc. as restructuring advisor. Omni
Agent Solutions is the Debtor's notice, claims and balloting
agent.

The U.S. Trustee for Region 7 appointed an official committee to
represent unsecured creditors in the Debtor's Chapter 11 case. The
committee tapped White & Case, LLP as bankruptcy counsel; Alvarez &
Marsal North America, LLC as financial advisor; and ArentFox Schiff
LLP as special conflicts counsel.


NEXTSPORT INC: Unsecureds Owed $7.2M to Get 22.5% Under Plan
------------------------------------------------------------
Nextsport, Inc., submitted a Combined Plan of Reorganization and
Disclosure Statement dated June 28, 2023.

Under the Plan, Class 9 consists of All Non-Subordinated, General
Unsecured Claims against the Debtor. These claims include those
claims listed in the Debtor's schedules not in dispute by the
Debtor and claims filed in this case. The claims are estimated to
be $7,200,000, which amount is subject to further review and
reconciliation.  The Reorganized Debtor's total payment to
unsecured creditors will be $1,620,000 which will result in a
projected 22.5% payment. This class is impaired. This sum shall be
paid:

  * 2023 - $25,000 September through November and $125,000 in
December.
  * 2024 - $10,000 January through November and $190,000 in
December.
  * 2025 - $450,000 on or before June 1st and $500,000 on or before
December 31st.
  * 2026 - $170,000 on or before June 1st.

The Debtor's and Reorganized Debtor's obligations under the Plan to
Class 9 creditors shall be secured by a subordinated security
interest in all of the Debtor's assets on the effective date of the
Plan and shall be deemed perfected upon the effective date.  The
Reorganized Debtor may grant future liens senior to Class 9
creditors only if such liens are also senior to the secured
noteholders' secured claims.  The Debtors make the distributions
and they will provide evidence to the agent.

Payments under the Plan to Class 9 creditors shall be made by the
Reorganized Debtor.  The Creditors Committee shall have the right
to select an agent (the "Class 9 Agent") to monitor distributions.
The Reorganized Debtor shall provide evidence of distributions to
the Class 9 Agent on a monthly basis.  The agent shall hold, and
have the right to enforce, the subordinated security interest
securing the payments to general unsecured creditors. The
reasonable costs of the Class 9 Agent shall be paid by the
Reorganized Debtor.

All monthly payments to this class shall be due on the 20th day of
the month unless otherwise stated herein and the Reorganized Debtor
shall be in default if payment is not received by the Class 9
creditors by the 20th of the month.

Creditors in this class may not take any collection action against
Debtor or Reorganized Debtor, as applicable, unless the Reorganized
Debtor is in Material Default under the Plan. If the Reorganized
Debtor is in Material Default, creditors in Class 9 and the Class 9
Agent shall have the remedies in Part 6(d).

If the Reorganized Debtor has cash on hand exceeding $750,000 as of
Dec. 31 of each year, such excess amount shall go to the holders of
claims in Classes 1-4 pari passu,to pay down the outstanding
balance to holders of claims in Classes 1-4 until fully satisfied.
Thereafter, cash on hand excessing $750,000 shall fund amounts due
to holders of allowed Class 9 claims; provided, however, after
satisfaction of the claims in Classes 1-4, the amount to be swept
will be capped at $1,000,000 per year unless the Reorganized
Debtor, in its sole discretion, waives the cap in any year it
applies. Payments under the sweep shall be paid within three days
of December 31 of each year in which such payments are due and
applied against the principal amount of claims.

The Court tentatively will hold a hearing on confirmation of the
Plan on Aug. 23, 2023 at 10:30 a.m.  Assuming a confirmation
hearing takes place on Aug. 23, 2023, completed ballots must be
received by Debtor's counsel, and objections to confirmation must
be filed and served, no later than August 16, 2023.

Attorney for the Debtor:

     Eric A. Nyberg, Esq.
     Chris D. Kuhner, Esq.
     KORNFIELD, NYBERG, BENDES, KUHNER & LITTLE, P.C.
     1970 Broadway, Suite 600
     Oakland, CA 94612
     E-mail: e.nyberg@kornfieldlaw.com
             c.kuhner@kornfieldlaw.com

A copy of the Combined Plan of Reorganization and Disclosure
Statement dated June 28, 2023, is available at
https://tinyurl.ph/UWhAK from PacerMonitor.com.

                       About Nextsport Inc.

Nextsport, Inc., sought protection under Chapter 11 of the U.S.
Bankruptcy Court (Bankr. N.D. Cal. Case No. 22-40569) on June 13,
2022. In the petition signed by David Lee, its chief executive
officer, the Debtor disclosed $13,381,220 in assets and $10,668,143
in liabilities.

Judge William J. Lafferty oversees the case.

Eric A. Nyberg, Esq., at Kornfeld, Nyberg, Bendes, Kuhner and
Little PC, is the Debtor's counsel.


NIELSEN & BAINBRIDGE: Exclusivity Period Extended to October 6
--------------------------------------------------------------
Judge David R. Jones of the U.S. Bankruptcy Court for the
Southern District of Texas extended Nielsen & Bainbridge, LLC's
filing exclusivity period and solicitation exclusivity period to
October 6, 2023 and December 5, 2023, respectively.

                About Nielsen & Bainbridge

Nielsen & Bainbridge, LLC, is an end-to-end supplier of home
decor and hardwire lighting operating under the trade name NBG
Home.  NBG Home serves a portfolio of prominent retail partners
in the design, development, and fulfillment of products such as
lighting, accents, furniture, soft home goods, wall decor, and
frames sold under various brand names. NBG Home operates eight
business units touching the brick-and-mortar and eCommerce
spaces.

The Debtors sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Tex. Lead Case No. 23-90071) on Feb.
8, 2023.

In the petition signed by Hope Margala, as authorized signatory,
the Debtors disclosed up to $500 million in assets and up to $1
billion in liabilities.

Judge David R. Jones oversees the case.

The Debtors tapped Jackson Walker LLP as local bankruptcy
counsel, Kirkland and Ellis LP and Kirkland and Ellis
International LLP as general bankruptcy counsel, Alvarez and
Marsal North America, LLC as financial advisor, Guggenheim
Securities, LLC as investment banker, Hilco Real Estate, LLC as
exclusive sales agent, and Omni Agent Solutions as claims,
noticing, solicitation agent and administrative advisor.

KKR Loan Administration Services, LLC, serves as administrative
agent and collateral agent under the DIP Facility.  Counsel to
the DIP Lenders are Dennis F. Dunne, Esq. and Matthew L. Brod,
Esq. at Milbank LLP.

Wells Fargo Bank, National Association is the administrative
agent and collateral agent under the Prepetition ABL Facility.
Attorneys for Wells Fargo Bank are Julia Frost-Davies, Esq., and
Christopher L. Carter, Esq., at Morgan, Lewis & Bockius, LLP.

The U.S. Trustee for Region 7 appointed an official committee to
represent unsecured creditors in the Chapter 11 case of Nielsen &
Bainbridge, LLC. The committee hires Lowenstein Sandler LLP as
lead counsel,  Archer & Greiner, P.C. as its Texas bankruptcy
counsel, and Province, LLC as its financial advisor.


NOC INC: Unsecureds to Get Share of Liquidating Trust Assets
------------------------------------------------------------
NOC, Inc., submitted an Amended Disclosure Statement in support of
the Amended Plan of Liquidation of Noc, Inc., pursuant to Chapter
11 of the Bankruptcy Code.

As of the Petition Date, the Debtor had two secured lenders, Truist
and Hillcrest, and a number of unsecured creditors ranging from
vendors to lenders to owners, including the Debtor's primary
provider of in-shell pecans.

The following is a nonexclusive list of certain key terms in the
Plan:

   * Payment in full of all Allowed Secured, Administrative, and
Priority Claims;

   * Creation of the Liquidating Trust as further described in this
Disclosure Statement and the Plan; and

   * Implementation of settlement terms with other parties.

The sources of funding for the Plan include cash on hand, Causes of
Action, and proceeds from the D&O Cause of Action.  If the Plan is
approved, the remaining assets of the Debtor will be placed into
the Liquidating Trust, which will distribute funds to Holders of
Allowed Claims.

The Debtor is proposing a plan in which all Holders of Allowed
Claims will be paid a percentage of their Claim pursuant to the
terms of the Liquidating Trust Agreement.  Distributions under the
Liquidating Trust, as contemplated by the Plan, shall be made with
cash on hand and proceeds from prosecuting causes of action.

Under the Plan, holders of Class 5 Unsecured Claims will receive
periodic pro rata distributions from the Liquidating Trust as
beneficiaries of the Liquidating Trust.  The estimated recovery for
the Allowed Class 5 Claims is between $0.00 and an unknown amount.
Class 5 is impaired.

Counsel for the Debtor:

     Joshua N. Eppich, Esq.
     C. Joshua Osborne, Esq.
     Bryan C. Assink, Esq.
     BONDS ELLIS EPPICH SCHAFER JONES LLP
     420 Throckmorton Street, Suite 1000
     Fort Worth, TX 76102
     Tel: (817) 405-6900 telephone
     Fax: (817) 405-6902 facsimile
     E-mail: joshua@bondsellis.com
             c.joshosborne@bondsellis.com
             bryan.assink@bondsellis.com

A copy of the Disclosure Statement dated June 28, 2023, is
available at https://tinyurl.ph/AMAFl from PacerMonitor.com.

                         About NOC, Inc.

NOC, Inc., was founded in 1977 in Corsicana, Texas, as a pecan
shelling, marketing, packaging, and distribution operation.  Its
customer base consisted of large, well-known consumer and
commercial brands that historically provided the Debtor with
reliable operations and cash flow year to year.

NOC provided a range of different services to its customers
relating to the sale of pecans. These services include the sizing,
grading, shelling, sorting, and distribution of raw in-shell and
shelled pecan products.

NOC, Inc., filed a Chapter 11 bankruptcy petition (Bankr. N.D. Ill.
Case No. 23-40266) on Jan. 30, 2023.  The Debtor filed the Case to
preserve the value of its estate and to restructure its financial
and legal affairs.  The Debtor is represented by BONDS ELLIS EPPICH
SCHAFER JONES LLP.


ODYSSEY LOGISTICS: Moody's Rates New First Lien Loan 'B2'
---------------------------------------------------------
Moody's Investors Service affirmed Odyssey Logistics & Technology
Corporation's corporate family rating at B2 and probability of
default rating at B2-PD. Moody's also assigned a B2 rating to the
company's new senior secured first lien revolving credit facility
and term loan. The outlook has been revised to positive from
stable.

Odyssey is seeking to amend and extend the maturity of its
approximately $500 million first lien term loan by three years to
October 2027. In addition, the company plans to upsize its first
lien revolving credit facility to $125 million (from $60 million)
and extend it through July 2027. Concurrent with this transaction,
Odyssey will repay its $106 million second lien term loan due
October 2025 using available cash, which includes proceeds from the
sale of its Linden bulk truck transportation business. The new
facilities will represent the preponderance of the debt in the
capital structure and will no longer benefit from the loss
absorption that had been provided by the second lien debt. They are
therefore rated B2, the same level as the CFR. Moody's will
withdraw ratings on Odyssey's existing debt facilities following
the completion of the proposed transaction.

The rating affirmation of the CFR reflects Moody's view that
Odyssey's diversified services and end markets, improved financial
leverage and good liquidity will position the company to adequately
manage through cyclicality and near-term softness in freight
markets. Despite expectations for earnings decline in 2023, Moody's
forecasts debt/EBITDA around 4.5x at the end of the year and for
Odyssey to generate solid free cash flow.

The change in outlook to positive from stable reflects the
elimination of refinancing risk from Odyssey's capital structure
along with the reduction in leverage and interest costs associated
with the pay down of higher cost second lien debt. Liquidity is
also improved as a result of the larger available revolver balance,
and Moody's expectation for Odyssey's free cash flow to benefit
from lower capital expenditures following the divesture of the
asset-based Linden business.

Assignments:

Issuer: Odyssey Logistics & Technology Corporation

Senior Secured First Lien Revolving Credit Facility, Assigned B2

Senior Secured First Lien Term Loan B, Assigned B2

Affirmations:

Issuer: Odyssey Logistics & Technology Corporation

Corporate Family Rating, Affirmed B2

Probability of Default Rating, Affirmed B2-PD

Outlook Actions:

Issuer: Odyssey Logistics & Technology Corporation

Outlook, Changed To Positive From Stable

RATINGS RATIONALE

Odyssey's B2 CFR reflects its moderate scale as a specialized
provider of intermodal, LCL consolidation and trucking services to
a variety of end markets including metals, chemicals, industrial
and food & beverage. Odyssey has materially reduced its financial
leverage, driven largely by higher volumes and freight rates.
Significant earnings growth has resulted in debt/EBITDA declining
from over 7x at the beginning of 2021 to just under 4x on a pro
forma basis at March 31, 2023 (reflective of the Linden sale and
expected debt repayment).

Moody's expects Odyssey's net revenue and earnings to decline in
2023 as freight market conditions continue to normalize from very
favorable levels. Moody's expects net revenue declines of at least
10% in 2023 with Odyssey's exposure to more industrial based end
markets expected to provide some resilient demand. In the event
volumes are lower than anticipated over the next twelve months,
Moody's believes that operating efficiencies and cost saving
actions the company is taking will maintain its EBITDA margin above
12%.

Moody's expects Odyssey to maintain good liquidity over the next
twelve months supported by a cash position of at least $60 million
and full availability under its proposed $125 million revolving
credit facility that expires in 2027. Moody's expects Odyssey to
generate at least 5% free cash flow to debt in 2023 and 2024.

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

The ratings could be upgraded if Odyssey sustains strong operating
performance, including an operating margin above 5%, through
cyclical periods in its end markets. In addition, Odyssey would
need to demonstrate conservative financial policies to sustain
debt/EBITDA below 4.5x. Further, maintaining good liquidity would
also be required for an upgrade.

The ratings could be downgraded if operating performance
deteriorates, perhaps either due to a loss of customers, lower
volumes or weak execution. Ratings could also be downgraded if
Odyssey takes a more aggressive approach to debt funded dividends
or shareholder returns. For example, if debt/EBITDA is maintained
above 5.5x. Further, the ratings could be downgraded if Odyssey's
free cash flow approaches breakeven or availability on its
revolving credit facility is materially reduced.

The principal methodology used in these ratings was Surface
Transportation and Logistics published in December 2021.

Odyssey Logistics & Technology Corporation is a provider of
multimodal logistics solutions for thousands of customers across a
variety of primarily industrial-based end markets. Its services
include intermodal, rail, ground transportation, warehousing, LTL
and LCL consolidation, managed services, and consulting. Gross
revenue for the twelve months ended March 31, 2023 was
approximately $1.3 billion.


ODYSSEY LOGISTICS: S&P Upgrades ICE to 'B', Outlook Stable
----------------------------------------------------------
S&P Global Ratings raised its issuer credit rating on Odyssey
Logistics and Technology Corp. to 'B' from 'B-'. At the same time,
S&P affirmed its 'B' issue-level rating on Odyssey's senior secured
term loan and revised our recovery rating to '3' from '2'.

The stable outlook reflects S&P's expectation that the company's
credit metrics will remain in line with the rating in 2023. This is
despite our belief it will face soft demand for intermodal and
freight forwarding (specifically in its less than container load
(LCL) consolidation segment) services due to deleveraging and its
exit from several loss-making and negative free operating cash flow
(FOCF) generating businesses over the last few years.

The upgrade reflects the sustained improvement in Odyssey's credit
metrics due to the steady recovery in intermodal and freight
forwarding demand since the start of the pandemic, its reduced
refinancing risk, and its further deleveraging through debt
repayment. These factors are partially offset by the weaker
expected macroeconomic environment in 2023 and the company's
continued financial-sponsor ownership. Under the proposed
transaction we believe Odyssey will amend-and-extend its senior
secured facilities maturing in 2024 to 2027 and concurrently repay
the $106 million outstanding on its second-lien term loan, which
would improve its credit metrics despite the challenging
macroeconomic environment. S&P views Odyssey's proposed repayment
of its debt as credit positive because the interest savings will
offset the effect of higher interest rates.

S&P said, "The company has materially improved its metrics since
2020. We revised our outlook on Odyssey to positive in May 2022,
though we cited some uncertainty regarding industrial demand amid
slowing macroeconomic growth and elevated inflation. While the
company's credit metrics have stabilized in line with our upside
triggers over the last 12 months, the first-lien term due October
2024 was a few months away of becoming current. With interest rates
rising over the past 12 months, there was some uncertainty around
how the company would address this maturity. As such, we preferred
to wait for improved visibility before proceeding with the upgrade.
With the proposed extension of its maturities, and given our
current expectations for its performance over the next 12 months,
we believe it has a sufficient cushion at the rating to absorb any
additional macroeconomic volatility. We expect Odyssey will
maintain S&P Global Ratings-adjusted debt to EBITDA and FFO to debt
in the low-4x area and low teens percent area, respectively, in
2023.

"We expect Odyssey will maintain credit metrics appropriate for the
higher rating despite continued macroeconomic headwinds that will
likely reduce the demand for intermodal and freight forwarding
services in 2023.We expect softness in the company's intermodal and
LCL consolidation business lines in 2023 due to volume and pricing
declines amid a weaker macroeconomic environment. Odyssey has
significant exposures to the chemical and metals end markets.
Although we expect the demand for metals will benefit somewhat from
improving automotive production, we believe chemicals could face
weaker demand from lower industrial production. We also believe
intermodal transportation (wherein railroads move a shipment for a
portion of its haul) faces greater price competition from trucking
in 2023 because lower demand and an oversupply of capacity has led
to a drop in spot market rates. This follows a prolonged period of
reduced service quality at major U.S. railroads, which prompted
some shippers to divert their shipments to trucks. Combined with
the company's April 2023 divestiture of its Linden bulk chemicals
intermodal business, we forecast its revenue will decline by 5%-9%
and its S&P Global Ratings-adjusted EBITDA margin will contract to
the low 12% area in 2023. However, despite more challenging
operating conditions, we expect Odyssey will generate positive
reported FOCF of $15 million-$25 million in 2023."

Management has exited certain loss-making and asset-intensive
businesses over the last few years, in addition to consolidating
the operating structure of its remaining 15 business units. Odyssey
continues to work through cost savings initiatives--including
moving to a common technology platform, integrating its back office
functions, and aggregating its procurement of purchased
transportation--which it expects will provide run-rate cost savings
of at least $30 million annually (approximately $15 million
achieved to date). Moreover, the company is focused on
cross-selling initiatives and winning new customers with its shift
to its "One Odyssey" initiative (marketing a set of comprehensive
end-to-end solutions from a single provider to its customers),
which we expect will contribute to an improvement in its revenue
and EBITDA in excess of pricing increases to offset inflation.
Further, we expect intermodal and freight forwarding demand will
likely improve in 2024 as U.S. GDP expands 1.3% and the demand in
its industrial end markets (metals and chemicals) improves along
with the broader economy. S&P said, "We also expect a more
normalized trucking market and improved service quality at major
U.S. railroads will support a rise in intermodal pricing.
Therefore, we expect Odyssey's S&P Global Ratings-adjusted debt to
EBITDA and FFO to debt will be in the high 3x area and mid-teens
area, respectively, with reported FOCF of $40 million-$50 million
in 2024."

S&P said, "We believe the company's financial-sponsor ownership
could lead it to execute a re-leveraging transaction over the next
few years.Though not incorporated in our forecast, we believe
Odyssey may look to pursue growth through acquisitions to continue
expanding its business, which could cause its leverage to increase
beyond our current forecast. Additionally, we believe there is
still some potential for a debt-financed dividend over the next few
years that would lead to a rapid deterioration in its credit
metrics relative to our current forecast.

"The stable outlook on Odyssey reflects our expectation that its
credit metrics will remain in line with the rating in 2023 despite
expected softness in the demand for intermodal and freight
forwarding. We forecast the company will generate S&P Global
Ratings-adjusted debt-to-EBITDA of 4.1x and FFO to debt of 13% in
2023.

"We could lower our ratings on Odyssey over the next 12 months if
its S&P Global Ratings-adjusted debt to EBITDA increases above 6.5x
and its FFO to debt falls to the high-single-digit percent area on
a sustained basis." This could occur if:

-- The macroenvironment worsens beyond our current expectations,
resulting in lower-than-expected demand for intermodal and freight
forwarding services;

-- Odyssey pursues a transformative debt-financed acquisition; or

-- It uses debt to finance a dividend to its financial sponsor or
undergoes a leveraged buyout.

S&P could raise its ratings on Odyssey if we expect management is
committed to a financial policy that supports its current credit
metrics and it establishes a track record of operating with debt to
EBITDA of about 4x and FFO to debt of above 20%.

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

S&P said, "Governance factors have a moderately negative influence
on our credit rating analysis of Odyssey. We view
financial-sponsor-owned companies with highly leveraged financial
risk profiles as demonstrating corporate decision-making that
prioritizes the interests of their controlling owners, who
typically have finite holding periods and focus on maximizing
shareholder returns."



ORCHARD TRAILS: Carol Fox Named Subchapter V Trustee
----------------------------------------------------
The U.S. Trustee for Region 21 appointed Carol Fox of GlassRatner
as Subchapter V trustee for Orchard Trails, LLC.

Ms. Fox will be paid an hourly fee of $450 for her services as
Subchapter V trustee and will be reimbursed for work-related
expenses incurred.

Ms. Fox declared that she is a disinterested person according to
Section 101(14) of the Bankruptcy Code.

The Subchapter V trustee can be reached at:

     Carol Fox
     GlassRatner
     200 East Broward Blvd., Suite 1010
     Fort Lauderdale, FL 33301
     Tel: 954.859.5075
     Email: cfox@glassratner.com

                        About Orchard Trails

Orchard Trails, LLC, a company in Farmington, Mich., filed a
petition under Chapter 11, Subchapter V of the Bankruptcy Code
(Bankr. S.D. Fla. Case No. 23-14894) on June 22, 2023, with
$500,000 to $1 million in assets and $1 million to $10 million in
liabilities. Stavros Triant, chief executive officer, signed the
petition.

Judge Scott M. Grossman oversees the case.

David L. Merrill, Esq., at The Associates is the Debtor's legal
counsel.


OXBOW PROPERTIES: Enters Chapter 11 With Property Dispute
---------------------------------------------------------
Oxbow Properties LLC filed for chapter 11 protection in the Eastern
District of Arkansas.  The Debtor elected on its voluntary petition
to proceed under Subchapter V of chapter 11 of the Bankruptcy
Code.

That Debtor is a limited liability company corporation located in
Chicot County, Arkansas.

After the Debtor's Chapter 11 filing, Griffin Land & Timber Inc.
and Lance Griffin filed a motion to confirm that the automatic stay
is inapplicable or for relief of the automatic stay.

Griffin Land owns a lakefront resort located on Lake Chicot at 4589
US Highway 82, Lake Village, Arkansas 71653, and includes seven
fully furnished rental cabins and a convenience store/restaurant.
In June 2021, Lance Griffin entered into a Contract for the Sale of
Real Property.  Oxbow Properties agreed to purchase the Property
for a total sum of $500,000.00, paid over a period of five years,
with interest accruing at an annual rate of 5%.  According to
Griffin, Xbow Properties is in default on for six monthly contract
payments of $9,436 each for a total sum of $56,614 in monthly
payments past due under the Sale Contract.

In its schedules, the Debtor says it has an interest in the 4589 US
Highway 82 property for $1.2 million.  Oxbow Properties has $10,499
in debt to 1 to 49 creditors.  The petition states that funds will
be available to unsecured creditors.

A tele-meeting of creditors under 11 U.S.C. Section 341(a) is
slated for August 1, 2023 at 1:30 p.m.

                    About Oxbow Properties

Oxbow Properties LLC -- https://oxbowlakevillage.com/ -- owns
equitable interest in a property located at 4589 HWY 82, Lake
Village, AR 71653, also known as The Osbow. The current value of
the Debtor's interest is $1.2 million.

Oxbow Properties LLC sought relief under Subchapter V of the U.S.
Bankruptcy Code (Bankr. E.D. Ark. Case No. 23-11932) on June 25,
2023. In the petition filed by William Shelton, as member, the
Debtor reports total assets of $1,240,950 and total liabilities of
$10,499.

The Honorable Bankruptcy Judge Phyllis M. Jones oversees the case.

The Subchapter V trustee:

     Beverly I. Brister
     212 W. Sevier
     Benton, AR 72015
     Tel: 501-778-2100
     E-mail: bibristerlaw@gmail.com

The Debtor is represented by:

     Vanessa Cash Adams, Esq.
     AR Law Partners, PLLC
     4589 HWY 82
     Lake Village, AR 71653
     Tel: 501-710-6500
     Fax: 501-710-6336
     Email: vanessa@arlawpartners.com


PACIFIC BEND: Unsecureds Owed $1.5-Mil. Unimpaired in Plan
----------------------------------------------------------
Pacific Bend, Inc., submitted a Plan of Reorganization and a
Disclosure Statement on June 28, 2023.

The Plan is a reorganization plan, meaning that the Debtor intends
to stay in business and pay its Creditors as described in the Plan.
The Plan will be funded by the Debtor's Equity Interest holders.
The Plan proposes the following treatment for allowed claims:

   (i) Allowed Administrative Claims will be paid in full on the
Effective Date, or as soon as reasonably practicable thereafter,
unless the Claimant agrees to different terms.

  (ii) Allowed Priority Tax Claims, if any, will be paid in full on
the Effective Date, or as soon as reasonably practicable
thereafter.

  (ii) Allowed Priority Non-Tax Claims, 1f any, will be paid in
full on the Effective Date, or as soon as reasonably practicable
thereafter.

  (iv) Allowed Secured Claims have been, or will be, paid pursuant
to the terms set forth in each Secured Creditor's Payoff Agreement
and/or in full, with interest, on the Effective Date, with
interest.

   (v) Allowed General Unsecured Claims will be paid in full, with
interest, on the Effective Date.

  (vi) Allowed Contribution/Indemnity Claims of the Insiders will
be indemnified by Debtor for all claims due to the payment of all
Allowed Claims in the Plan.

(vii) Allowed Unsecured Lending by Equity Interest holder will be
paid according to the agreements between Debtor and Impact 3-7-77,
LLC.

(viii) The holders of existing Equity Interests will retain their
interest in the Reorganized Debtor.

Under the Plan, Class 3 General Unsecured Claims total $1,517,517
and are unimpaired.  Allowed unsecured claims in this Class will be
paid in full, in Cash, on the Effective Date, with interest at the
applicable federal rate of interest in effect on the Effective Date
from the Petition Date until paid.  The claims in this class will
be paid in full, in Cash, on the Effective Date.

To the extent the claims are otherwise disputed in part or whole,
the amount of any undisputed portion will be paid, in cash on the
Effective Date.  The amount of any disputed portion will be held in
the Claims Reserve until the dispute is resolved pursuant to the
Claims Dispute Resolution Process. Disputed Claims that later
become Allowed Secured Claims will be paid in full on the later of:
(a) the Effective Date; or (b) the fifth Business Day after the
Claim becomes Allowed.

Class 5 Unsecured Lending by the Equity Interest Holder Class of
Impact 3-7-77, LLC with total claims of $17,000,000. The Allowed
Lending by Insider in this Class will be treated according to the
agreements between Impact 3-7-77, LLC and Debtor. Under these
agreements, the Debtor will pay Impact 3-7-77, LLC when as funds
become available, subject to further agreement between the parties.
Class 5 is unimpaired.

The Plan is a reorganization Plan. The Plan will be funded by a
Cash contribution 5 days before the Effective Date by the Debtor's
Equity Interests holders. This will be in the form of unsecured
lending to Debtor. Repayment will be according to these agreements
between Impact 3-7-77, LLC and Debtor. Under these agreements, the
Debtor will pay Impact 3-7-77, LLC when and as funds become
available, subject to further agreement between the parties.

The hearing date on a motion to approve the adequacy of the
Disclosure Statement will be on August 22, 2023 at 1:00 p.m. in
Courtroom 304, 3420 Twelfth Street, Riverside, CA 92501-3819.

Attorneys for the Debtor:

     David R. Haberbush, Esq.
     Vanessa M. Haberbush, Esq.
     Lane K. Bogard, Esq.
     HABERBUSH, LLP
     444 West Ocean Boulevard, Suite 1400
     Long Beach, CA 90802
     Telephone: (562) 435-3456
     Facsimile: (562) 435-6335
     E-mail: dhaberbush@lbinsolvency.com

A copy of the Disclosure Statement dated June 28, 2023, is
available at https://tinyurl.ph/YzfQQ from PacerMonitor.com.

                     About Pacific Bend

Pacific Bend, Inc., is a manufacturer of pallet racking in Hemet,
Calif.

Pacific Bend sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. C.D. Calif. Case No. 23-10761) on Feb. 28, 2023, with
up to $50 million in both assets and liabilities. Darlene Barios,
president and chief executive officer of Pacific Bend, signed the
petition.

Judge Wayne Johnson oversees the case.

The Debtor tapped Vanessa M. Haberbush, Esq., at Haberbush, LLP, as
legal counsel and Wilson Ivanova Certified Public Accountants,
Inc., APAC, as accountant.


PALM CC INC: Case Summary & Three Unsecured Creditors
-----------------------------------------------------
Debtor: Palm CC Inc.
        913 Lafayette Avenue
        Brooklyn, NY 11221

Chapter 11 Petition Date: July 6, 2023

Court: United States Bankruptcy Court
       Eastern District of New York

Case No.: 23-42377

Judge: Hon. Nancy Hershey Lord

Debtor's Counsel: Vivian Sobers, Esq.
                  SOBERS LAW PLLC
                  11 Broadway Suite 615
                  New York, NY 10004
                  Tel: (917) 225-4501
                  Email: vsobers@soberslaw.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Simon Chow as authorized representative
of the Debtor.

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

https://www.pacermonitor.com/view/RU24L2A/Palm_CC_Inc__nyebke-23-42377__0001.0.pdf?mcid=tGE4TAMA


PATAGONIA HOLDCO: Calamos LSEDIT Marks $179,100 Loan at 18% Off
---------------------------------------------------------------
Calamos Long/Short Equity & Dynamic Income Trust has marked its
$179,100 loan extended to Patagonia Holdco LLC to market at
$146,563, or 82% of the outstanding amount, as of April 30, 2023,
according to a disclosure contained in Calamos LSEDIT's Form N-CSR
for the fiscal year ended April 30, 2023, filed with the Securities
and Exchange Commission on June 28, 2023.

Calamos LSEDIT extended a Bank Loan that carries an 10.473%
interest (3 mo. SOFR + 5.75%) to Patagonia Holdco LLC. The loan is
scheduled to mature on August 1, 2029.

Calamos LSEDIT was organized as a Delaware statutory trust on
September 21, 2017 and is registered under the Investment Company
Act of 1940, as a diversified, closed-end management investment
company. The Fund commenced operations on November 29, 2019.
Calamos Advisors LLC serves as the investment manager and
administrator for the Fund.

Patagonia Holdco LLC is a holding company fully owned and
established by Stonepeak Partners LP, a private equity firm
specializing in infrastructure and real estate investments, to hold
the Latin American assets acquired from Lumen Technologies, Inc.



PECOS ENTERTAINMENT: Court Approves Disclosure Statement
--------------------------------------------------------
Judge Shad M. Robinson has entered an order approving the
Disclosure Statement of Pecos Entertainment, LLC.

Aug. 22, 2023, at 10:00 am (CT), at the U.S. Bankruptcy Court, Room
P-126, 100 East Wall Street, Midland, Texas, is fixed as the time
and place of the hearing on confirmation of the Plan and any
objections thereto.

Aug. 15, 2023, at 5:00 pm (CT), is also fixed, as the last day for
filing and serving written objections to confirmation of the Plan.


On or before July 7, 2023, counsel for the Debtor must mail, by
first class mail, a copy of the Disclosure Statement, Plan, this
Order or a notice of its provisions, and a ballot conforming with
Official Form 314, to all creditors, equity security holders, the
Debtor, and all other parties in interest as provided in Bankruptcy
Rule 3017(d).

Aug. 15, 2023, at 5:00 pm (CT), is fixed as the last day for
submitting ballots for acceptances or rejections of the Plan. Such
ballots will be submitted to counsel for the Debtor at the address
set forth in the Disclosure Statement.

By Aug. 18, 2023, counsel for the Debtor must file with the Court
(a) a ballot summary in the form required by Local Bankruptcy Rule
3018(b) with a copy of the ballots; (b) a memorandum of legal
authorities addressing any objections filed to the Plan; and (c) a
Proposed Confirmation Order for the Plan. In the event of any
amendments or revisions to the Proposed Confirmation Order between
August 18, 2023, and the confirmation hearing, Debtor must file
with the Court one clean copy and one redlined copy of the amended
Proposed Confirmation Order.

                      About Pecos Entertainment

Pecos Entertainment LLC is a single asset real estate (as defined
in 11 U.S.C. Sec. 101(51B)). It owns the property located at 421
Oak Street, Pecos, Texas.

Pecos Entertainment filed a petition for relief under Chapter 11 of
the Bankruptcy Code on Oct. 3, 2022, with between $500,000 and $1
million in assets and between $1 million and $10 million in
liabilities.  Ram Kumwar, managing member, signed the petition.

The Debtor is represented by Eric A. Liepins, P.C.


PFOH COMPANIES: Carol Fox Named Subchapter V Trustee
----------------------------------------------------
The U.S. Trustee for Region 21 appointed Carol Fox of GlassRatner
as Subchapter V trustee for PFOH Companies, LLC.

Ms. Fox will be paid an hourly fee of $450 for her services as
Subchapter V trustee and will be reimbursed for work-related
expenses incurred.

Ms. Fox declared that she is a disinterested person according to
Section 101(14) of the Bankruptcy Code.

The Subchapter V trustee can be reached at:

     Carol Fox
     GlassRatner
     200 East Broward Blvd., Suite 1010
     Fort Lauderdale, FL 33301
     Tel: 954.859.5075
     Email: cfox@glassratner.com

                       About PFOH Companies

PFOH Companies, LLC filed a petition under Chapter 11, Subchapter V
of the Bankruptcy Code (Bankr. S.D. Fla. Case No. 23-14954) on June
26, 2023, with as much as $50,000 in assets and liabilities. Judge
Laurel M. Isicoff oversees the case.

Lenard H. Gorman, Esq., is the Debtor's bankruptcy attorney.


PFOH COMPANIES: Seeks to Tap Lenard H. Gorman as Bankruptcy Counsel
-------------------------------------------------------------------
Pfoh Companies, LLC seeks approval from the U.S. Bankruptcy Court
for the Southern District of Florida to employ Lenard H. Gorman, PA
as its counsel.

The firm will render these services:

     (a) advise the Debtor with respect to its power and duties in
the continued management of its business operations;

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

     (c) prepare legal documents;

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

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

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

The firm can be reached through:

     Lenard H. Gorman, Esq.
     Lenard H. Gorman, PA
     9700 South Dixie Highway, Suite 1000
     Miami, FL 33156
     Telephone: (305) 670-0876
     Facsimile: (305) 670-0347

                       About Pfoh Companies

Pfoh Companies, LLC sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Fla. Case No. 23-14954) on June 23,
2023. In the petition signed by Steven Pfoh, owner, the Debtor
disclosed under $1 million in both assets and liabilities.

Judge Laurel M. Isicoff oversees the case.

Lenard H. Gorman, PA represents the Debtor as legal counsel.


PHI GROUP: Board Extends Period to Repurchase Common Stock
----------------------------------------------------------
PHI Group, Inc.'s Board of Directors passed a corporate resolution
to extend the time period for the repurchase of its own shares of
common stock from the open market from time to time in accordance
with the terms mentioned below and subject to liquidity conditions,
satisfaction of certain open contractual obligations and the
judgment of the Company's Board of Directors and Management with
respect to optimal use of potentially available funds in the
future:

1. Purpose of Repurchase: To enhance future shareholder returns.

2. Details of Repurchase:

   a. Class of shares to be repurchased: Common Stock of PHI Group,
Inc. (n/k/a Philux Global Group Inc.)

   b. Amount of repurchasable shares: As many as economically
conducive and optimal for the Company.

   c. Total repurchase dollar amount: To be determined by prevalent
market prices at the times of transaction.

   d. Methods of repurchase: Open market purchase and/or negotiated
transactions.

   e. Repurchase period: As soon as practical until December 31,
2023.

   f. The Company intends to fund the proposed share repurchase
program with proceeds from long-term financing programs, future
earnings, disposition of non-core assets and other potential
sources, subject to liquidity, availability of funds, comparative
judgment of optimal use of available cash in the future, and
satisfaction of certain open contractual obligations.

   g. The share repurchase program will be in full compliance with
state and federal laws and certain covenants with the Company's
creditors and may be terminated at any time based on future
circumstances and judgment of the Company.

                         About PHI Group

Headquartered in Irvine, California, PHI Group, Inc.
(www.phiglobal.com) is primarily engaged in mergers and
acquisitions, advancing PHILUX Global Funds, SCA, SICAV-RAIF, a
"Reserved Alternative Investment Fund" under the laws of
Luxembourg, and establishing the Asia Diamond Exchange in Vietnam.
Besides, the Company provides corporate finance services, including
merger and acquisition advisory and consulting services for client
companies through its wholly owned subsidiary PHILUX Capital
Advisors, Inc. (formerly PHI Capital Holdings, Inc.) and invests in
selective industries and special situations aiming to potentially
create significant long-term value for the Company's shareholders.
PHILUX Global Funds intends to include a number of sub-funds for
investment in select growth opportunities in the areas of
agriculture, renewable energy, real estate, infrastructure, and the
Asia Diamond Exchange in Vietnam.

PHI Group reported a net loss of $21.15 million for the year ended
June 30, 2022, compared to a net loss of $6.55 million for the year
ended June 30, 2021. As of Dec. 31, 2022, the Company had $508,632
in total assets, $7.39 million in total liabilities, and a total
stockholders' deficit of $6.88 million.

Bangalore, India-based M.S. Madhava Rao, the Company's auditor,
issued a "going concern" qualification in its report dated Jan. 13,
2023, citing that Company has an accumulated deficit of $71,717,973
and had a negative cash flow from operations amounting to
$1,545,570 for the year ended June 30, 2022.  These factors raise
substantial doubt about the Company's ability to continue as a
going concern.


PLATINUM COACH: Seeks to Hire Alla Kachan as Bankruptcy Counsel
---------------------------------------------------------------
Platinum Coach Limousine Inc. seeks approval from the U.S.
Bankruptcy Court for the Eastern District of New York to employ the
Law Offices of Alla Kachan, PC as its counsel.

The firm will render these services:

     (a) assist the Debtor in administering this Chapter 11 case;

     (b) make such motions or take such action as may be
appropriate or necessary under the Bankruptcy Code;

     (c) represent the Debtor in prosecuting adversary proceedings
to collect assets of the estate and such other actions as the
Debtor deem appropriate;

     (d) take such steps as may be necessary for the Debtor to
marshal and protect the estate's assets;

     (e) negotiate with the Debtor's creditors in formulating a
plan of reorganization for the Debtor in this case;

     (f) draft and prosecute the confirmation of the Debtor's plan
of reorganization in this case; and

     (g) render such additional services as the Debtor may require
in this case.

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

     Attorney                     $475
     Clerks and Paraprofessionals $250

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

The Debtor paid the firm an initial retainer of $18,000.

Alla Kachan, Esq., a member at the Kachan Law Office, disclosed in
a court filing that the firm is a "disinterested person" as that
term is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Alla Kachan, Esq.
     Law Offices of Alla Kachan, PC
     2799 Coney Island Avenue, Suite 202
     Brooklyn, NY 11235
     Telephone: (718) 513-3145
     Email: alla@kachanlaw.com
     
                   About Platinum Coach Limousine

Platinum Coach Limousine Inc. filed its voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. E.D.N.Y.
Case No. 23-41666) on May 12, 2023, listing under $1 million in
both assets and liabilities. Gregory Novak, president, signed the
petition.

Judge Elizabeth S. Stong oversees the case.

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


PLATINUM COACH: Taps Wisdom Professional Services as Accountant
---------------------------------------------------------------
Platinum Coach Limousine Inc. seeks approval from the U.S.
Bankruptcy Court for the Eastern District of New York to employ
Wisdom Professional Services Inc. as accountant.

The firm will render these services:

     (a) gather and verify all pertinent information required to
compile and prepare monthly operating reports; and

     (b) prepare monthly operating reports for the Debtor in this
bankruptcy case.

The firm will charge $225 per report. The expected estimate monthly
cost of services is $225.

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

The Debtor paid the firm an initial retainer of $2,500.

Michael Shtarkman, CPA, a member of Wisdom Professional Services,
disclosed in a court filing that the firm is a "disinterested
person" as that term is defined in Section 101(14) of the
Bankruptcy Code.

The firm can be reached through:

     Michael Shtarkman, CPA
     Wisdom Professional Services Inc.
     626 Sheepshead Bay Road Suite 640
     Brooklyn, NY 11224
     Telephone: (718) 554-6672
   
                   About Platinum Coach Limousine

Platinum Coach Limousine Inc. filed its voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. E.D.N.Y.
Case No. 23-41666) on May 12, 2023, listing under $1 million in
both assets and liabilities. Gregory Novak, president, signed the
petition.

Judge Elizabeth S. Stong oversees the case.

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


POLK AZ LLC: Unsecureds Owed $526K Will be Paid in Full in Plan
---------------------------------------------------------------
Polk AZ, LLC, submitted a Plan of Reorganization and a Disclosure
Statement on June 28, 2023.

The Debtor was formed in 2019 for the purpose of acquiring and
operating five building 32-unit apartment complex located at 411
North 21st Place, Phoenix, Arizona 85006/2148 East Polk Street,
Phoenix, Arizona 85006 in Phoenix, Arizona ("Property"). The
Debtor's members are Triple 2, LLC (92.5%) and JMG Industries, LLC
(7.5%). The Debtor acquired the Property on or about August 2019
and in part used a loan from Haymarket Insurance Co. ("HIC")
finance the purchase.

Unfortunately, shortly after the purchase the Property experienced
a fire on or about November 2019 that damaged some of the units.
Notwithstanding the fire, the Debtor was still able to service the
debt to HIC. However, another fire took place on or about March
2020 that damaged additional units and the Debtor became unable to
timely service the HIC debt that matured on August 31, 2020.
Consequently, the Debtor filed a Chapter 11 bankruptcy on October
13, 2021. While the Debtor does not have specific confirmation from
the Phoenix Fire Department, it suspects both fires came from
indigent activity.

Just prior to the filing of the present case, the Debtor obtained
an appraisal of the Property reflecting an "as is" value of
$3,600,000, and a fully repaired value of $5,900,000. Both values
significantly exceed the amount of the secured debt held by HIC,
which is approximately $1,800.000.

The objective of the Plan is to pay off over time the Allowed
Secured and Unsecured Creditors in full, while concurrently
repairing the fire damaged units of the Property such that the
Debtor can realize the increase in value from $3.6 million as is to
the $5.9 million fully repaired value.

Under the Plan, Class 4 Claims of General Unsecured Creditors total
$526,987.95 and are impaired. The Allowed Claims of the General
Unsecured Creditors will be treated as follows:

The Allowed Claims of the General Unsecured Creditors will receive
an initial pro rata bi-annual payment in the amount of $1,000.00
commencing 6 months after the Effective Date, subsequent pro-rata
bi-annual payments in the amount of $4,000 until they are paid in
full.

General Unsecured Creditors will be paid in full upon the sale or
refinance of the Property, whichever occurs earlier, but in any
event not later than the 15th day of the 28th month after the
commencement of Plan Payments to HIC.

Jema Group LLC, whose claim is subordinated to other creditors,
will only be paid upon the payment of other creditors in full and
shall not receive any payments, pro rata or otherwise, until that
has occurred.

Attorneys for the Debtor:

     Mark J. Giunta, Esq.
     Liz Nguyen, Esq.
     LAW OFFICE OF MARK J. GIUNTA
     531 East Thomas Road, Suite 200
     Phoenix, AZ 85012
     Tel: (602) 307-0837
     Fax: (602) 307-0838
     E-mail: markgiunta@giuntalaw.com
             liz@giuntalaw.com

A copy of the Disclosure Statement dated June 28, 2023, is
available at https://tinyurl.ph/UrXah from PacerMonitor.com.

                        About Polk AZ LLC

Polk AZ, LLC, a company in Phoenix, Ariz., filed its voluntary
petition for relief under Chapter 11 of the Bankruptcy Code (Bankr.
D. Ariz. Case No. 23-02396) on April 16, 2023, with $1 million to
$10 million in both assets and liabilities.  Judge Madeleine C.
Wanslee oversees the case.

Honorable Bankruptcy Judge Madeleine C Wanslee handles the case.

The Law Office of Mark J. Giunta serves as the Debtor's bankruptcy
counsel.


PROFESSIONAL DIVERSITY: Secures $12.8M Equity Financing Commitment
------------------------------------------------------------------
Professional Diversity Network, Inc. announced it has secured a
committed equity financing facility under which it may sell up to
$12,775,000 of its shares of common stock to Tumim Stone Capital
LLC over a 24-month period.

During the term of the purchase agreement, at its sole discretion
and subject to certain conditions, PDN may present Tumim Stone with
draw down notices requiring Tumim Stone to purchase a specified
number of shares of its common stock, subject to certain limits.
The price of shares sold in each draw will be a pre-negotiated
discount to the volume-weighted-average price of PDN's common stock
over a multi-day pricing period.  The actual amount of funds that
can be raised under this facility will depend on the number of
shares actually sold under the agreement and the market value of
PDN's stock during the pricing period of each sale.  The purchase
agreement also provides for an initial purchase of $2 million of
common stock at the average of the last five closing prices
reported on Nasdaq at the time of signing.

PDN may not issue more than 2,052,879 shares in connection with the
facility, which is less than 20% of its outstanding shares of
common stock on June 29, 2023, subject to certain exceptions.  Any
shares sold under this facility will be registered on Professional
Diversity Network's effective shelf registration statement on Form
S-3 (File No. 333-260316) filed with the Securities and Exchange
Commission.  The registration statement also covers the sale of
those shares from time to time by Tumim Stone to the public.

Maxim Group LLC has acted as placement agent and will receive a fee
for its services at the time of any draw under the facility.

                   About Professional Diversity

Headquartered in Chicago, Illinois, Professional Diversity Network,
Inc. -- https://www.prodivnet.com -- is a global developer and
operator of online and in-person networks that provides access to
networking, training, educational and employment opportunities for
diverse individuals.  Through the Company's online platforms and
partnerships, the Company provides hiring employers a means to
identify and acquire diverse talent and assist them with DEI
efforts.

Professional Diversity reported a net loss attributable to the
company of $2.60 million for the year ended Dec. 31, 2022,
compared to a net loss attributable to the company of $2.75 million
for the year ended Dec. 31, 2021.  As of March 31, 2023, the
Company had $6.83 million in total assets, $4.70 million in total
liabilities, and $2.12 million in total stockholders' equity.

Oak Brook, Illinois-based Sasetti LLC, the Company's auditor since
2022, issued a "going concern" qualification in its report dated
March 31, 2023, citing that the Company has incurred recurring
operating losses, has a significant accumulated deficit, and will
need to raise additional funds to meet its obligations and the
costs of its operations.  These conditions raise substantial doubt
about the Company's ability to continue as a going concern.


R & D CARPENTER: Plan Says Income to Pay Creditors in Full
----------------------------------------------------------
R & D Carpenter Holdings, LLC, submitted a First Amended Small
Business its Combined Plan of Reorganization and Disclosure
Statement.

The Debtor owns properties located at:

  * 3603 Melancon Road, Broussard, Louisiana
  * 2007 CLAT mobile home located at 2817 Buckskin Lane, New
Iberia, Louisiana

3603 Melancon Road is the family home of Ricky & Diana Carpenter,
principals of R & D. b1Bank is the secured lender. This home is
currently valued at approximately $250,000.00. b1Bank has filed a
proof of claim in this proceeding on February 24, 2023 stating a
secured claim of $160,779.96.

2007 CLAT mobile home is currently valued at approximately $18,000.
The mobile home is currently rented for the sum of $850.00 per
month. b1Bank is the secured lender and has filed a proof of claim
in this proceeding on February 24, 2023, stating a secured claim of
$13,855.

The Debtor's sole income comes from the rent collected on the 2007
CLAT mobile home and from contributions made by Rick & Diana
Carpenter for the use of their family home.

Under the Plan, Class 1 consists of allowed secured claim of b1Bank
# 1.  Class 1 consists of the Allowed Secured Claim # 1 of b1Bank.
This secured claim of b1Bank is secured by a first mortgage on the
residential real property located at 3603 Melancon Road, Louisiana
owned by the Debtor. This is a fully secured claim. As of the date
of filing of this Plan, the Allowed Secured Claim # 1 of b1Bank is
$178,588.42 inclusive of accrued interest and attorney fees. The
Allowed Secured Claim # 1 of the b1Bank will be amortized over 120
months and accrue interest at rate of 8.75% per annum from date
until paid and will be satisfied by payments of 83 equal monthly
payments in the amount of $2,248 each and one final payment on the
84th month in an amount equal to the entire unpaid balance of
principal and interest then due shall be immediately due and
payable. In addition, the Debtor shall pay all insurance and taxes.
The first payment being due on the 10th day following an order
granting adequate protection or the first day of the first month
subsequent to the Effective Date of the Plan, whichever occurs
first, with each succeeding payment being due on the same day of
each month thereafter. Until the Allowed Secured Claim of b1Bank is
paid in full, b1Bank will retain its lien on the Debtor's assets to
the same extent held on the Petition Date. b1Bank reserves the
right to request the Debtor to execute a new promissory note or
change in terms agreement incorporating the existing proposed
terms. This is for the purpose of documenting its files for
regulatory purposes.

Class 2 consists of the Allowed Secured Claim # 2 of b1Bank.  This
secured claim of b1Bank is secured by a first mortgage on a 2007
CLAT mobile home located at 2817 Buckskin Lane, New Iberia,
Louisiana owned by the Debtor.  This is a fully secured claim. As
of the date of filing of this Plan, the Allowed Secured Claim # 2
of b1Bank is $13,855 inclusive of accrued interest and attorney
fees as set forth in the proof of claim filed by b1Bank in this
matter. The Allowed Secured Claim # 2 of the b1Bank will be
amortized over 60 months and accrue interest at rate of 8.75% per
annum from date until paid and will be satisfied by payments of 60
equal monthly payments in the amount of $285.93 each. In addition,
the Debtor shall pay all insurance and taxes. The first payment
being due on the 10th day following an order granting adequate
protection or the first day of the first month subsequent to the
Effective Date of the Plan, whichever occurs first, with each
succeeding payment being due on the same day of each month
thereafter. Until the Allowed Secured Claim of b1Bank is paid in
full, b1Bank will retain its lien on the Debtor's assets to the
same extent held on the Petition Date.  b1Bank reserves the right
to request the Debtor to execute a new promissory note or change in
terms agreement incorporating the existing proposed terms.

Class 3 General Unsecured Claims. There are no known unsecured
creditor claims.

R & D believes it will have sufficient income to make payments to
all creditors. R & D has performed well during this Chapter 11 case
and has sufficient income to make plan payments.  R & D's history
shows that it can make the proposed plan payments.  Operating
reports have been filed by the Debtor which reports include
financial data since December 2022. At the time of filing this
Plan, the Debtor has cash on hand totaling the sum of $9,922.18.

Attorney for R & D Carpenter Holdings, LLC:

     David Patrick Keating, Esq.
     THE KEATING FIRM, APLC
     P.O. Box 3426
     Lafayette, LA 70502
     Tel: (337) 233-0300
     E-mail: rick@dmsfirm.com

A copy of the Plan of Reorganization and Disclosure Statement dated
June 28, 2023, is available at https://tinyurl.ph/uWQAx from
PacerMonitor.com.

                 About R & D Carpenter Holdings

R & D Carpenter Holdings, LLC, sought protection for relief under
Chapter 11 of the Bankruptcy Code (Bankr. W.D. La. Case No.
22-50815) on Dec. 1, 2022, with as much as $1 million in both
assets and liabilities. D. Patrick Keating, Esq., at The Keating
Firm, APLC represents the Debtor as counsel.


R.B. DWYER: Seeks to Hire Kurtzman | Steady as Co-Counsel
---------------------------------------------------------
R.B. Dwyer Co., Inc. seeks approval from the U.S. Bankruptcy Court
for the Middle District of Pennsylvania to employ Kurtzman |
Steady, LLC as bankruptcy co-counsel with Hoegen & Associates,
P.C.

The firm will render these services:

     (a) advise the Debtor with respect to its rights, powers, and
duties in this Chapter 11 case;

     (b) take all necessary action to protect and preserve the
Debtor's estate;

     (c) prepare legal papers; and

     (d) perform all other necessary legal services in connection
with the Chapter 11 case.

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

     Jeffrey Kurtzman      $490
     Maureen P. Steady     $385

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

On June 23, 2023, the firm received a retainer of $90,000.

Jeffrey Kurtzman, Esq., an attorney at Kurtzman | Steady, disclosed
in a court filing that the firm is a "disinterested person" as that
term is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Jeffrey Kurtzman, Esq.
     Kurtzman | Steady, LLC
     555 City Avenue, Suite 480
     Bala Cynwyd, PA 19004
     Telephone: (215) 883-1600
     Facsimile: (609) 482-8011
     Email: kurtzman@kurtzmansteady.com

                      About R.B. Dwyer Co. Inc.

R.B. Dwyer Co. Inc. filed a petition for relief under Chapter 11 of
the Bankruptcy Code (Bankr. M.D. Pa. Case No. 23-01420) on June 26,
2023. In the petition filed by James B. Dwyer, managing member,
R.B. Dwyer disclosed $1 million to $10 million in both assets and
liabilities.

Judge Mark J. Conway oversees the case.

Hoegen & Associates, P.C. and Kurtzman | Steady, LLC serve as the
Debtors' bankruptcy counsels.


RECESS HOLDCO: S&P Alters Outlook to Negative, Affirms 'B+' ICR
---------------------------------------------------------------
S&P Global Ratings revised its outlook on Recess HoldCo LLC to
negative from stable and affirmed its 'B+' issuer credit rating.
S&P also affirmed its 'B+' issue-level rating on the company's
revolving credit facility, term loan B, term loan C, and senior
secured notes.

The negative outlook reflects S&P's expectation that Recess' credit
metrics will remain pressured through fiscal 2024 due to the
expected weaker operating margins.

S&P believes Recess' operating performance will remain somewhat
constrained by labor shortages through fiscal 2024. Over the last
several quarters, FS' financial performance has been negatively
affected by a continued shortage of bus drivers that has resulted
in elevated costs associated with wages, hiring, and training.
Additionally, while demand conditions have normalized amid a
widespread return to in-person schooling after the COVID-19
pandemic, the company has been unable to restore its route network
to pre-pandemic levels due to the lack of sufficient available
labor, somewhat constraining further revenue growth.

While staffing issues also affected Recess' performance in fiscal
2022, this was largely offset by the $206 million the company
received in grants under the Coronavirus Economic Relief for
Transportation Services (CERTS) program to fund payroll costs
(which we treat as an offset to operating expenses). S&P said, "We
had previously expected the additional labor-related expenses to
reduce gradually through fiscal 2023 and beyond as the driver
supply normalized. However, we note the U.S. labor market remains
tight despite overall macroeconomic uncertainties. Therefore,
although the company has been making some progress toward improving
its staffing levels, we expect margins to remain affected by higher
labor-related expenses at least through fiscal 2024."

On the other hand, only about 40% of FS' customer contracts have
inflation-linked escalation clauses. The remaining 60% have
fixed-price escalation clauses that can usually be repriced only at
contract renewal (about a third of FS' contracts come up for
renewal every year), which limits the company's ability to quickly
pass on higher costs to the customers.

S&P said, "We forecast funds from operations (FFO) to debt will
decline to the high-single-digit percent area in fiscal 2023 from
the low-teens percent area in fiscal 2022, before improving
somewhat to the 10%-12% range in fiscal 2024. We also expect free
operating cash flow (FOCF) to debt will be negative in fiscal 2023
and close to breakeven in fiscal 2024. (It was also about breakeven
in fiscal 2022.)

"We view the sale of First Transit as largely neutral to the credit
rating. In March 2023, the company sold First Transit (FT) to
TransDev North America. FT accounted for only about 20% of the
company's total EBITDA prior to the sale, and therefore the sale
doesn't significantly alter our view on Recess' credit profile.
Additionally, the company recently repurchased debt of over $300
million with available excess liquidity (at a discount to par),
which resulted in its credit metrics being largely unaffected by
the sale.

"We continue to believe Recess' competitive position benefits from
FS' position as the largest student transportation provider in
North America. The company holds an approximately 21% market share
in this highly fragmented market, with the next largest provider
accounting for less than half that level.

"We believe Recess will maintain an acquisitive growth strategy. In
June 2022, Recess acquired Total Transportation Corp. (TTC) for a
total consideration of about $1.05 billion. In addition, the
company acquired several smaller school bus operators, including
Missouri-based Apple Bus, over the past several quarters.

"e expect EQT (Recess' sponsor owner) will continue to pursue both
tuck-in and larger acquisitions over the next few years, as it
focuses on expanding FS' market presence. The school bus operator
industry remains fragmented, with several local and regional
participants operating in markets across the country, some of which
could be potential acquisition targets in the future.

"The negative outlook reflects our expectation that Recess' credit
metrics will remain pressured through fiscal 2024 due in large part
to continued driver shortage issues, which has resulted in higher
costs (related to wages, hiring, and training) as well as somewhat
lower revenues (due to a need for route consolidation amid staffing
constraints). We currently forecast FFO to debt will decline to the
high-single-digit percent area in fiscal 2023 (from the low-teens
percent area in fiscal 2022) before improving somewhat to the
10%-12% range in fiscal 2024. We also expect FOCF to debt will be
negative in fiscal 2023 and close to breakeven in fiscal 2024."

S&P could lower its ratings on Recess over the next 12 months if we
expect FFO to debt will remain below 12% or its FOCF to debt will
be negative on a sustained basis. This could occur if:

-- A challenging labor market continues to negatively affect the
company's earnings and cash flow generation; or

-- The company undertakes another large debt-financed acquisition;
or

-- EQT's financial policy is more aggressive than we currently
anticipate.

S&P said, "We could revise our outlook on Recess to stable if we
expect the company's operating performance to improve such that we
no longer expect FFO to debt will remain below 12% and FOCF to debt
will be negative on a sustained basis."

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



RESOURCE TRAINING: Taps LaMonica Herbst & Maniscalco as Counsel
---------------------------------------------------------------
The Resource Training Center, Inc. seeks approval from the U.S.
Bankruptcy Court for the Eastern District of New York to employ
LaMonica Herbst & Maniscalco, LLP as its legal counsel.

The Debtor requires legal counsel to:

   a. give advice with respect to the Debtor's powers and duties in
accordance with the provisions of the Bankruptcy Code;

   b. prepare legal documents;

   c. assist the Debtor in the development and implementation of a
Chapter 11 plan of reorganization; and

   d. perform other legal services necessary in connection with the
Debtor's reorganization efforts.

LaMonica will be paid at these rates:

     Partners            $675 per hour
     Associates          $425 per hour
     Paraprofessionals   $225 per hour

The firm received a retainer in the amount of $17,742.50.

As disclosed in court filings, LaMonica is a "disinterested person"
pursuant to Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Jacqulyn S. Loftin, Esq.
     LaMonica Herbst & Maniscalco, LLP
     3305 Jerusalem Ave #201
     Wantagh, NY 11793
     Phone: (516) 826-6500
     Fax: (516) 826-0222
     Email: jsl@lhmlawfirm.com

                  About Resource Training Center

The Resource Training Center, Inc. conducts business under the name
Christopher's Reason. It is based in Staten Island, N.Y.

Resource Training Center filed a petition under Chapter 11,
Subchapter V of the Bankruptcy Code (Bankr. E.D.N.Y. Case No.
23-41896) on May 30, 2023, with $612,544 in assets and $2,777,912
in liabilities. Charles Persing, a certified public accountant at
Bederson LLP, has been appointed as Subchapter V trustee.

Judge Jil Mazer-Marino oversees the case.

Jacqulyn S. Loftin, Esq., at Lamonica Herbst & Maniscalco, LLP is
the Debtor's legal counsel.


RIGHT ON BRANDS: Delays Form 10-K for Period Ended March 31
-----------------------------------------------------------
Right On Brands, Inc. filed a Form 12b-25 with the Securities and
Exchange Commission with respect to its Annual Report on Form 10-K
for the period ended March 31, 2023.

"Due to the Covid-19 pandemic, the Company was unable to compile
the necessary financial information required to prepare a complete
filing.  Thus, the Company would be unable to file the periodic
report in a timely manner without unreasonable effort or expense.
The Company expects to file within the extension period," Right on
Brands stated in the filing.

                        About Right on Brands

Right on Brands, Inc.'s business is conducted through its
wholly-owned subsidiaries, Humbly Hemp, Endo Brands, and Humble
Water Company.  Humbly Hemp sells and markets a line of hemp
enhanced snack foods.  Humble Water Company is in a partnership
with Springhill Water Co. to develop a line of High Alkaline,
Natural Mineral Water, and a bottling and packaging facility. Endo
Brands creates and markets a line of CBD consumer products and
through ENDO Labs, a joint venture with Centre Manufacturing,
creates white label products and formulations for CBD brands.
Right On Brands is at the focus of health and wellness.

Right On Brands reported a net loss attributable to the company of
$257,016 for the year ended March 31, 2022, compared to a net loss
attributable to the company of $1.85 million for the year ended
March 31, 2021.  As of Dec. 31, 2022, the Company had $185,231 in
total assets, $722,724 in total liabilities, and a total
stockholders' deficit of $537,493.

Dallas, Texas-based Turner, Stone & Company, L.L.P., the Company's
auditor since 2019, issued a "going concern" qualification in its
report dated July 8, 2022, citing that the Company has suffered
significant losses from inception and had a significant loss from
operations.  These conditions raise substantial doubt about its
ability to continue as a going concern.


RIOT PLATFORMS: All Four Proposals Passed at Annual Meeting
-----------------------------------------------------------
Riot Platforms, Inc. held its Annual Meeting during which the
Company's stockholders:

   (1) elected Ms. Hannah Cho and Mr. Lance D'Ambrosio to serve on
the Board as Class II Directors, with terms of office expiring at
the 2026 Annual Meeting and until successors are duly qualified and
elected by the Company's stockholders, or their earlier death,
resignation or removal;

   (2) ratified the Audit Committee's appointment of Deloitte &
Touche, LLP, as the Company's independent registered public
accounting firm for the year ending Dec. 31, 2023;

   (3) approved by an advisory vote the Company's executive
       compensation for the year ended Dec. 31, 2022; and

   (4) approved the Fourth Amendment to the 2019 Equity Plan.

                       About Riot Platforms

Headquartered in Castle Rock, Colorado, Riot Platforms (formerly
Riot Blockchain, Inc.) -- www.riotplatforms.com -- is a Bitcoin
mining and digital infrastructure company focused on a vertically
integrated strategy.  The Company has Bitcoin mining data center
operations in central Texas, Bitcoin mining operations in central
Texas, and electrical switchgear engineering and fabrication
operations in Denver, Colorado.

Riot Platforms reported a net loss of $509.55 million in 2022, a
net loss of $15.44 million in 2021, a net loss of $14.11 million in
2020, a net loss of $20.30 million in 2019, and a net loss of
$60.21 million in 2018.  As of March 31, 2023, the Company had
$1.25 billion in total assets, $158.17 million in total
liabilities, and $1.09 billion in total stockholders' equity.

                              *  *  *

This concludes the Troubled Company Reporter's coverage of Riot
Platforms until facts and circumstances, if any, emerge that
demonstrate financial or operational strain or difficulty at a
level sufficient to warrant renewed coverage.


RIOT PLATFORMS: To Buy 7.6 EH/S Next Generation Miners From MicroBT
-------------------------------------------------------------------
Riot Platforms, Inc. announced it has entered into a long-term
purchase agreement with MicroBT Electronics Technology Co., LTD,
through its manufacturing subsidiaries, a prominent manufacturer of
Bitcoin miners with production facilities in the United States.

Under the Agreement, Riot has secured an initial order of 33,280
next-generation Bitcoin miners from MicroBT.  The miners will be
produced by MicroBT in the United States for Riot's Corsicana
Facility, for total consideration of $162.9 million (exclusive of
applicable taxes and fees and adjustments), equating to
approximately $21.50 per terahash (TH).

The Agreement provides delivery of the new miners starting in
December 2023, with miner deployment planned to begin in Q1 2024.
Upon full deployment of the 33,280 miners ordered, which is
anticipated to be completed by mid-2024, Riot's self-mining hash
rate capacity is expected to increase to 20.1 EH/.

Riot has also secured the option to purchase up to 66,560
additional M56S++ miners from MicroBT, on the same terms as the
initial order, under the Agreement.  Assuming full exercise of
Riot's option, the 66,560 additional miners would add 15.3 EH/s to
Riot's self-mining capacity, to a potential total of 35.4 EH/s.
Riot may execute the option, in whole or in part, through Dec. 31,
2024.

"Riot is excited to announce our first order of Bitcoin miners for
our Corsicana Facility from MicroBT," said Jason Les, CEO of Riot.
"These new models are among the most powerful and efficient miners
ever made for Bitcoin mining and are designed and produced
specifically for immersion cooling systems, such as those that will
be used at our Corsicana Facility.  These new miners will
contribute an additional 7.6 EH/s to Riot's self-mining capacity
when fully deployed and will further enhance our already strong
fleet efficiency in advance of the upcoming Bitcoin halving."

In addition, Riot and MicroBT's new partnership will secure a
robust domestic supply chain in the United States, increasing
domestically produced options for Bitcoin miners and marking a
significant milestone for the industry.  MicroBT will manufacture
these miners at a facility in Pittsburgh, PA, which will lead to
the creation of new, highly skilled jobs in the local area.

"Riot is thrilled to establish this relationship with MicroBT for
onshore manufacturing and to secure this critical supply chain for
our business," continued Riot CEO Jason Les.

"The announcement of this significant order from Riot is a major
milestone in MicroBT's history," said Jordan Chen, COO of MicroBT.
"The M56S+ and M56S++ are the most powerful machines we have ever
developed and represent the culmination of major technological
advancements made by our engineering teams.  All machines purchased
by Riot will be manufactured in our facility in the United States,
and this order will drive expansion of our operations allowing us
to hire and train new staff to fulfill our growing United
States-based manufacturing business."

                       About Riot Platforms

Headquartered in Castle Rock, Colorado, Riot Platforms (formerly
Riot Blockchain, Inc.) -- www.riotplatforms.com -- is a Bitcoin
mining and digital infrastructure company focused on a vertically
integrated strategy.  The Company has Bitcoin mining data center
operations in central Texas, Bitcoin mining operations in central
Texas, and electrical switchgear engineering and fabrication
operations in Denver, Colorado.

Riot Platforms reported a net loss of $509.55 million in 2022, a
net loss of $15.44 million in 2021, a net loss of $14.11 million in
2020, a net loss of $20.30 million in 2019, and a net loss of
$60.21 million in 2018.  As of March 31, 2023, the Company had
$1.25 billion in total assets, $158.17 million in total
liabilities, and $1.09 billion in total stockholders' equity.

                              *  *  *

This concludes the Troubled Company Reporter's coverage of Riot
Platforms until facts and circumstances, if any, emerge that
demonstrate financial or operational strain or difficulty at a
level sufficient to warrant renewed coverage.


SAFFIRE VAPOR: Seeks to Hire EmergeLaw PLLC as Bankruptcy Counsel
-----------------------------------------------------------------
Saffire Vapor Retail, LLC and its affiliates seek approval from the
U.S. Bankruptcy Court for the Middle District of Tennessee to
employ EmergeLaw, PLLC as their counsel.

EmergeLaw will render these legal services:

     (a) advise the Debtors with respect to their rights, powers,
and duties in the management of their property;

     (b) investigate and, if necessary, institute legal action on
behalf of the Debtors to collect and recover assets of the estates
of the Debtors;

     (c) prepare all necessary pleadings, orders, and reports with
respect to this proceeding and to render all other necessary or
proper legal services;

     (d) assist and counsel the Debtors in the preparation,
presentation, and confirmation of their plan;

     (e) represent the Debtors as may be necessary to protect their
interests; and

     (f) perform all other legal services that may be necessary and
appropriate in the general administration of the Debtors' estates.

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

     Partners                              $475 - $775
     Associates and Contract Attorneys     $225 - $375
     Paralegals and Law Clerks             $150 - $190

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

Prior to the petition date, the firm received a total of $88,904 in
connection with its representation of the Debtors.

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

The firm can be reached through:

     Robert J. Gonzales, Esq.
     Nancy B. King, Esq.
     EmergeLaw, PLLC
     4235 Hillsboro Pike, Suite 350
     Nashville, TN 37215
     Telephone: (615) 815-1535
     Email: robert@emerge.law
            nancy@emerge.law

                    About Saffire Vapor Retail

Saffire Vapor Retail, LLC and its affiliates filed petitions under
Chapter 11, Subchapter V of the Bankruptcy Code (Bankr. M.D. Tenn.
Lead Case No. 23-02264) on June 26, 2023. The affiliates are
Saffire Vapor Holdings, LLC, Saffire Vapor Distributions, LLC,
Parapoint, LLC, VTC Delivery, LLC and Emperor Augustus, LLC.

At the time of the filing, Saffire Vapor Retail reported up to
$500,000 in assets and up to $10 million in liabilities.

Judge Randal S. Mashburn oversees the cases.

The Debtors are represented by Emergelaw, PLLC.


SIANA OIL: Tom Howley Named Subchapter V Trustee
------------------------------------------------
The U.S. Trustee for Region 7 appointed Tom Howley, Esq., at Howley
Law, PLLC, as Subchapter V trustee for Siana Oil & Gas Co., LLC.

Mr. Howley will be paid an hourly fee of $500 for his services as
Subchapter V trustee and will be reimbursed for work-related
expenses incurred.  

Mr. Howley declared that he is a disinterested person according to
Section 101(14) of the Bankruptcy Code.

The Subchapter V trustee can be reached at:

     Tom Howley, Esq.
     Howley Law, PLLC
     711 Louisiana Street, Suite 1850
     Houston, TX 77002
     Telephone: (713) 333-9125
     Email: tom@howley-law.com

                          About Siana Oil

Siana Oil & Gas Co., LLC filed a petition under Chapter 11,
Subchapter V of the Bankruptcy Code (Bankr. S.D. Texas Case No.
23-32279) on June 21, 2023, with $10 million to $50 million in
assets and $1 million to $10 million in liabilities. Tom M.
Ragsdale, president, signed the petition.

Judge Jeffrey P. Norman oversees the case.

Reese Baker, Esq., at Baker & Associates is the Debtor's legal
counsel.


SK MOHAWK: Fitch Lowers LongTerm IDR to 'B-', Outlook Negative
--------------------------------------------------------------
Fitch Ratings has downgraded the Long-Term Issuer Default Ratings
(IDRs) of SK Mohawk Holdings, SARL and Polar U.S. Borrower, LLC to
'B-' from 'B'. Fitch has also downgraded the issue ratings of the
senior secured term loan and revolver to 'B'/'RR3' from 'BB-'/'RR2'
Fitch has additionally downgraded the senior unsecured notes to
'CCC'/'RR6' from 'CCC+'/'RR6'. The Rating Outlook is Negative.

The downgrade to 'B-' reflects the deterioration in the issuer's
operating profile in 2021-2022, which resulted in negative FCF
generation over the time period and EBITDA Leverage spiking to 9.5x
at YE 2022. Fitch expects FCF generation to remain negative through
2024, and for EBTIDA leverage to remain above 7.0x through the
forecast horizon. The rating is supported by the company's solid
liquidity position, diverse mix of intermediate and additive
products and moderate cyclicality.

The Negative Outlook reflects Fitch's expectations for EBITDA
Interest Coverage to be below 1.5x through 2024, and the need for
the company to refinance its upcoming maturities in a timely
manner.

KEY RATING DRIVERS

Deteriorating Operating Performance: SI Group's operating
performance significantly deteriorated in 2021-2022, exemplified by
negative FCF generation and Fitch-calculated EBITDA margin
declining to below 10% in 2022. This is stemming from persistent
inflation in input costs throughout this time period, combined with
weaker fixed cost absorption resulting from declining volumes in
2022.

While 1Q23 results exhibited modest recoveries in volumes compared
to 4Q22 lows, Fitch expects an assumed recessionary environment in
2H23 to lead to yoy declines in 2023 volumes and pricing. Fitch
anticipates increased asset utilization and relief in raw materials
costs to drive some recoveries in EBITDA margin beginning in 2024
and continuing throughout the forecast.

Elevated Leverage, Tight Coverage: The 'B-' rating captures Fitch's
expectations for EBITDA Leverage to remain above 7.0x through the
forecast horizon, and for FCF generation to remain negative through
2024. Fitch recognizes that the company undertook prudent measures
to preserve liquidity during the adverse operating environment,
including the pause of various growth capex projects,
implementation of various cost reduction measures, strong working
capital management, and a temporary shift to block operations in
2H22. Fitch expects that any excess FCF generation realized over
the medium-term is applied towards debt reduction.

Further reducing the issuer's current financial flexibility is
EBITDA Interest Coverage forecasted to remain below 1.5x through
2024, driven by a combination of continued sluggish EBITDA
generation and a high interest burden given the current rate
environment. SI Group is materially exposed to the perceived
elevated interest rate environment over the medium-term, given that
around 80% of total debt is floating rate.

Looming Maturities: While the company benefits from no material
near-term maturities, the October 2025 TL-B (approximately $1.3
billion outstanding) maturity and May 2026 $300 million unsecured
notes maturity elevate refinancing risk. Despite currently tight
credit market conditions for speculative-grade issuers, Fitch
expects the company to refinance its upcoming maturities in a
timely manner. Fitch's forecast assumes the company successfully
refinances the TL-B in 2024, and the senior secured notes in 2025,
in leverage-neutral transactions with similar terms to existing but
with higher pricing.

Product and End-Market Diversity: SI Group's rating is supported by
a diverse product portfolio that is utilized by companies across a
wide range of industries, providing ballast against volatility in
any one sector. The company offers multiple applications including
adhesives, lubricants, coatings and packaging applications, while
serving a diverse set of end-markets across aerospace, automotive,
building and construction, consumer goods and oil and gas. This
diversity across application and industry helps smooth some of the
cyclical exposure.

Solid Core Additives Position: Backward integration into
intermediate chemistry provides an advantaged cost structure for
the company's additive products. SI Group is unique in its ability
to switch capacity to other products within its portfolio in
response to tightness or weakness across markets. In conjunction
with the company's increasing centralization of its facilities,
Fitch believes that utilization rates will rise over the
medium-term, resulting in modest margin tailwinds.

DERIVATION SUMMARY

Compared to other chemical peers in the 'B' category, SK Mohawk has
high gross leverage. Typically, the greater degree to which a
chemical manufacturer's products are specialized or otherwise
defensible, the greater amount of debt the firm can support at the
same rating level. Kronos Worldwide (B+/Stable) generally operates
with EBITDA Leverage of under 2.0x, but its titanium dioxide (TiO2)
offerings' price is highly volatile, leaving the company exposed to
large swings in leverage and volatile cash flows.

Aruba Investments (Angus Chemical; B/Stable) has a similar leverage
profile, but its position as the only global commercial producer of
nitroalkanes allows the company to enjoy outsize EBITDA margins.
ASP Unifrax operates with similar leverage, but also benefits from
a somewhat more specialized product portfolio that generates higher
EBITDA margins. SK Mohawk's business and cash flow risk profiles
are towards the middle of these peers, with diverse offerings in
the additives space, fragmented competition, and a modest (but
improving) cost advantage.

KEY ASSUMPTIONS

Fitch's Key Assumptions Within The Rating Case for the Issuer:

-- Around 6% lower revenues in 2023, driven by assumed recessionary
conditions resulting in continued weakness in volumes and lower
unit pricing. An assumed moderate economic recovery in 2024 leads
to volume growth thereafter;

-- EBITDA Margins slightly improve to around 10% through 2024 on
relief on raw material costs, coupled with stronger fixed cost
absorption resulting from increased volumes and cost reduction
measures;

-- Capex spending remains at around maintenance levels of $50
million to preserve FCF generation;

-- October 2025 TL-B maturity and May 2026 notes maturity are
successfully refinanced in 2024 and 2025, respectively, with
leverage-neutral transactions. We assume the refinanced facilities
have similar terms to the existing facilities, but with higher
assumed interest rates.

KEY RECOVERY RATING ASSUMPTIONS

The recovery analysis assumes that SI Group would be reorganized as
a going-concern in bankruptcy rather than liquidated.

Fitch has assumed a 10% administrative claim, and assume a full
draw on the company's revolving credit facility, which is not
borrowing base constrained. Fitch assumes an 85% draw under the
$100 million A/R securitization due to the likelihood the borrowing
base will be lessened in a distressed pricing scenario.

Fitch projects SI Group's Going Concern EBITDA (GC EBITDA) of $205
million. The GC EBITDA estimate reflects Fitch's view of a
sustainable, post-reorganization EBITDA level upon which we base
the enterprise valuation. Specifically, the GC EBITDA depicts a
sustained economic contraction in EMEA and North America, resulting
in severe volume headwinds in both the Polymer Solutions and
Industrial Solutions segments, which leads to a material decline in
EBITDA and cash generation.

An enterprise value multiple of 6x EBITDA is applied to the GC
EBITDA to calculate a post-reorganization enterprise value. The
choice of this multiple considered historical bankruptcy case study
exit multiples for peer companies. Fitch uses a multiple of 6x to
estimate a value for SI Group because of its slightly lower margins
relative to public comps.

RATING SENSITIVITIES

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

-- EBITDA Interest Coverage consistently above 2.5x;

-- EBITDA Leverage sustained below 5.5x;

-- Consistently positive FCF generation.

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

-- EBITDA Interest Coverage durably below 1.5x;

-- Failure to successfully refinance upcoming maturities in a
   timely manner;

-- Sustained negative FCF generation, potentially stemming from a
   diminished cost pass through ability, deferrable capex
   spending, or poor working capital management;

-- High utilization under the revolver, signaling limited
   liquidity and/or a higher likelihood of triggering the First
   Lien Net Leverage covenant under the revolver credit agreement.

LIQUIDITY AND DEBT STRUCTURE

Solid Liquidity: SI Group has approximately $260 million in
availability across its $272.5 million senior secured revolving
credit facility maturing in 2027 and recently-issued $100 million
A/R securitization facility maturing in 2025, in addition to
holding $39 million of cash at March 31, 2023. Further bolstering
the company's liquidity position is around $30 million in
availability under various short-term subsidiary credit lines.

While the company benefits from no material near-term maturities,
the October 2025 TL-B (approximately $1.3 billion outstanding)
maturity and May 2026 $300 million unsecured notes maturity elevate
refinancing risk. SI Group's revolver has 91-day springing
maturities to its term loan B and senior unsecured notes.

SI Group is materially exposed to the perceived elevated interest
rate environment over the medium-term, given that around 80% of
total debt is floating rate. Fitch forecasts EBITDA Interest
Coverage to remain tight at below 1.5x through 2024.

ISSUER PROFILE

SI Group (SK Mohawk Holdings, SARL) provides polymers, fuel,
lubricant and industrial additives and chemical intermediates for
use in a number of end-markets, including plastics, fuels, tires,
oilfield chemicals, food packaging and surfactants.


SKINNY & CO: Seeks September 5 Extension to File Plan
------------------------------------------------------
Skinny & Co., Inc. asks the U.S. Bankruptcy Court for the
Southern District of Indiana for an extension of time to file its
plan of reorganization to September 5, 2023.

The Debtor explained that its ability to reorganize is primarily
dependent upon its receipt of approximately $390,000 in Employee
Retention Credits (ERC Funds), which is a refundable tax credit.

However, the Debtor has learned that:
     
     (1) the ERC credit has not yet been approved by the IRS;

     (2) that approval of the ERC credit is not dependent on the
         Debtor having all prior tax returns filed; but

     (3) once the ERC credit is approved by the IRS, the ERC
         Funds will not be released to the Debtor until the
         Debtor has become "filing compliant" with the IRS,
         meaning the Debtor must catch up unfiled prepetition
         tax returns.

The Debtor submits that its ability to file a feasible plan of
reorganization is dependent on the IRS approving the ERC credit
so the Debtor can receive the ERC Funds.  The Debtor therefore
requests the extension to await approval of the ERC credit by the
IRS and to ensure it has become "filing compliant" so it can
receive the ERC Funds necessary to propose a feasible plan of
reorganization.

Skinny & Co., Inc. is represented by:

          Wendy D. Brewer, Esq.
          FULTZ MADDOX DICKENS PLC
          333 N. Alabama Street, Ste. 350
          Indianapolis, IN 46204
          Tel: 317.215.6220
          Email: wbrewer@fmdlegal.com

                      About Skinny & Co.

Skinny & Co. is a skincare company offering chemical-free
products for skin, hair, and body.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Ind. Case No. 23-01410) on April 7,
2023. In the petition signed by Luke Geddie, president, the
Debtor disclosed $390,275 in assets and $2.954 million in
liabilities.

Judge Jeffrey J. Graham oversees the case.

Wendy Brewer, Esq., at Fultz Maddox Dickens, PLC, represents the
Debtor as legal counsel.


SORRENTO THERAPEUTICS: Committee Taps Seaport as Investment Banker
------------------------------------------------------------------
The official committee of equity securities holders appointed in
the Chapter 11 cases of Sorrento Therapeutics Inc. and its
affiliates seeks approval from the U.S. Bankruptcy Court for the
Southern District of Texas to employ Seaport Global Securities, LLC
as investment banker.

The firm will render these services:

     (a) identify or initiate potential transactions;

     (b) review and analyze the Debtors' assets and the operating
and financial strategies of the equity committee;

     (c) review and analyze the business plans and financial
projections prepared by the Debtors;

     (d) evaluate the Debtors' debt capacity in light of its
projected cash flows and assist in the determination of an
appropriate capital structure for the Debtors;

     (e) assist the equity committee and their respective
professionals in reviewing the terms of any proposed transaction
and, if directed, in evaluating alternative proposals for a
transaction;

     (f) advise the equity committee on the risks and benefits of a
potential transaction;

     (g) review and analyze any proposals the equity committee or
the Debtors receive from third parties in connection with a
transaction or other transaction;

     (h) assist with and participate in negotiations with parties
in interest;

     (i) advise the equity committee with respect to, and attend,
meetings of the Debtors' Board of Directors, creditor groups,
official constituencies, and other interested parties, as
necessary;

     (j) if necessary, perform valuation analyses and reports of
the Debtors and testify in this Court in support of this valuation;
and

     (k) render such other financial consultancy services as may be
agreed upon by Seaport and the equity committee.

The firm will be compensated as follows:

     (a) Monthly fee of $15,000 in cash for each of the first five
months of the engagement;

     (b) Transaction fee; and

     (c) Reimbursement of expenses incurred.

Rebwar Berzinji, a managing director at Seaport, disclosed in a
court filing that the firm is a "disinterested person" as that term
is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Rebwar Berzinji
     Seaport Global Securities, LLC
     407 Lincoln Road, Suite 502
     Miami Beach, FL 33139
     Telephone: (212) 601-9071

                     About Sorrento Therapeutics

Sorrento Therapeutics, Inc. -- http://www.sorrentotherapeutics.com/
-- is a clinical and commercial stage biopharmaceutical company
developing new therapies to treat cancer, pain (non-opioid
treatments), autoimmune disease and COVID-19. Sorrento's
multimodal, multipronged approach to fighting cancer is made
possible by its extensive immuno-oncology platforms, including key
assets such as next-generation tyrosine kinase inhibitors ("TKIs"),
fully human antibodies ("G-MAB(TM) library"), immuno-cellular
therapies ("DAR-T(TM)"), antibody-drug conjugates ("ADCs"), and
oncolytic virus ("Seprehvec(TM)"). Sorrento is also developing
potential antiviral therapies and vaccines against coronaviruses,
including STI-1558, COVISHIELD(TM) and COVIDROPS(TM), COVI-MSCTM;
and diagnostic test solutions, including COVIMARK(TM).

Sorrento Therapeutics, Inc., and Scintilla Pharmaceuticals, Inc.,
sought Chapter 11 protection (Bankr. S.D. Texas Lead Case No.
23-90085) on Feb. 13, 2023. Sorrento disclosed assets in excess of
$1 billion and liabilities of about $235 million as of Feb. 10,
2023.

Judge David R. Jones oversees the cases.

The Debtors tapped Latham & Watkins, LLP as bankruptcy counsel;
Jackson Walker, LLP as local counsel; Tran Singh, LLP as conflicts
counsel; and M3 Advisory Partners, LP as financial advisor. Mohsin
Y. Meghji, managing partner at M3, serves as the Debtors' chief
restructuring officer. Stretto Inc. is the claims, noticing and
solicitation agent.

Norton Rose Fulbright US, LLP and Milbank, LLP represent the
official committee of unsecured creditors appointed in the Debtors'
Chapter 11 cases.

On April 10, 2023, the U.S. Trustee for Region 7 appointed an
official committee to represent the Debtors' equity security
holders. The equity committee tapped Glenn Agre Bergman & Fuentes,
LLP and Greenberg Traurig, LLP as bankruptcy counsels and Seaport
Global Securities, LLC as investment banker.


SORRENTO THERAPEUTICS: Seeks Court Okay for $20 Mil. New DIP Loan
-----------------------------------------------------------------
Sorrento Therapeutics has filed a motion seeking Court approval of
a junior debtor-in-possession financing loan in its Chapter 11
case, saying the $75 million DIP it obtained at the outset of its
Chapter 11 case in February is set to run out.

The Debtors commenced chapter 11 cases in February 2023 on an
emergency basis to protect against impending enforcement actions by
certain judgment creditors.  Shortly after filing, the Debtors
obtained a $75 million senior secured postpetition financing
facility from JMB Capital Partners Lending, which the Court
approved by a final order on March 30, 2023.

The Senior DIP Facility matures on July 31, 2023, but the liquidity
provided by the Senior DIP Facility was only intended to last until
on or around June 30, 2023. The Debtors have efficiently managed
costs, allowing them to extend such liquidity for an extra week --
but the Debtors' current liquidity is expected to last only until
July 7, 2023. As a result, the Debtors have been seeking additional
liquidity (whether through financing and/or sale proceeds) to
continue with their chapter 11 cases.

Ultimately, the Debtors' Chief Restructuring Officer (Mr. Mo
Meghji) has determined that the best source of liquidity under the
current circumstances is the Junior DIP Facility proposed here -- a
$20 million junior term loan from Scilex Holding Company ("Junior
DIP Lender"), a non-debtor subsidiary of Debtor Sorrento
Therapeutics, Inc.  The Junior DIP Facility matures on Sept. 30,
2023, and the liquidity provided by the Junior DIP Facility is
expected to last through July 2023.  The Junior DIP Facility (which
will be junior and
subordinate to the Senior DIP Facility) was negotiated at arms'
length and in good faith through the Debtors' Chief Restructuring
Officer and the Junior DIP Lender's Chief Accounting Officer (Mr.
Stephen Ma, who has no relationship with the Debtors) and their
respective independent advisors.

The Junior DIP Facility will help the Debtors continue their
efforts to obtain a value-maximizing result in the chapter 11
cases, including the potential attainment of exit financing, the
potential consummation of asset sales, and the confirmation of a
chapter 11 plan that provides significant recoveries to the
Debtors' stakeholders. In connection with the Debtors' sale and
financing process, the Debtors' advisors are evaluating various
bids and financing proposals, all of which require some runway to
consummate.

                  About Sorrento Therapeutics

Sorrento Therapeutics, Inc. -- http://www.sorrentotherapeutics.com/
-- is a clinical and commercial stage biopharmaceutical company
developing new therapies to treat cancer, pain (non-opioid
treatments), autoimmune disease and COVID-19. Sorrento's
multimodal, multipronged approach to fighting cancer is made
possible by its extensive immuno-oncology platforms, including key
assets such as next-generation tyrosine kinase inhibitors ("TKIs"),
fully human antibodies ("G-MAB(TM) library"), immuno-cellular
therapies ("DAR-T(TM)"), antibody-drug conjugates ("ADCs"), and
oncolytic virus ("Seprehvec(TM)"). Sorrento is also developing
potential antiviral therapies and vaccines against coronaviruses,
including STI-1558, COVISHIELD(TM) and COVIDROPS(TM), COVI-MSCTM;
and diagnostic test solutions, including COVIMARK(TM).

Sorrento Therapeutics, Inc., and Scintilla Pharmaceuticals, Inc.,
sought Chapter 11 protection (Bankr. S.D. Tex. Lead Case No.
23-90085) on Feb. 13, 2023. Sorrento disclosed assets in excess of
$1 billion and liabilities of about $235 million as of Feb. 10,
2023.

Judge David R. Jones oversees the cases.

The Debtors tapped Latham & Watkins, LLP as bankruptcy counsel;
Jackson Walker, LLP as local counsel; Tran Singh, LLP as conflicts
counsel; and M3 Advisory Partners, LP as financial advisor.  Mohsin
Y. Meghji, managing partner at M3, serves as the Debtors' chief
restructuring officer.  Stretto Inc. is the claims, noticing and
solicitation agent.

Norton Rose Fulbright US, LLP and Milbank, LLP represent the
official committee of unsecured creditors appointed in the Debtors'
Chapter 11 cases.

On April 10, 2023, the U.S. Trustee for Region 7 appointed an
official committee to represent the Debtors' equity security
holders.  Glenn Agre Bergman & Fuentes, LLP and Greenberg Traurig,
LLP serve as the equity committee's bankruptcy counsel.


SOUTHEAST ASSOCIATION: Case Summary & 15 Unsecured Creditors
------------------------------------------------------------
Debtor: Southeast Association of Healthcare Providers, Inc.
          d/b/a Return to Health Medical Home and Wellness Center
        5330 N. Davis Hwy
        Pensacola, FL 32503

Business Description: The Debtor operates in the health care
                      industry.

Chapter 11 Petition Date: July 6, 2023

Court: United States Bankruptcy Court
       Northern District of Florida

Case No.: 23-30455

Debtor's Counsel: Byron W. Wright III, Esq.
                  BRUNER WRIGHT, P.A.
                  2810 Remington Green Circle
                  Tallahassee, FL 32308
                  Tel: (850) 385-0342
                  Fax: (850) 270-2441
                  Email: twright@brunerwright.com

Estimated Assets: $500,000 to $1 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Dr. Philip E. Renfroe as president.

A full-text copy of the petition containing, among other items, a
list of the Debtor's 15 unsecured creditors is available for free
at PacerMonitor.com at:

https://www.pacermonitor.com/view/KQSDTJY/Southeast_Association_of_Healthcare__flnbke-23-30455__0001.0.pdf?mcid=tGE4TAMA


SOUTHFIELD VENTURES: To Pay Claims in Full by June 2024
-------------------------------------------------------
Southfield Ventures, LLC, submitted a Combined Disclosure Statement
and Plan of Reorganization.

Class Private Equity Fund. Private Equity Fund is owed $3,000,000
as of the petition in seller financing. Private Equity Fund shall
retain its lien, and shall be paid a prepetition payment per 11
U.S.C. section 362(d)(3) in the amount of $20,000, and
postconfirmation payments of $20,000 in October, 2023, and January
and April, 2024. Private Equity Fund shall be paid its remaining
claim in June 2024. The claim shall accrue interest at 10%
postconfirmation.

Class Farmers Merchant Capital LLC. Farmers Merchant Capital LLC is
owed $385,000.00, and will be paid by a third party payment from
The Private Equity Fund no later than June 2024. Farmers Merchant
Capital LLC has agreed to forbear from collection remedies through
April 2024 so long as Mr. Barreca remains in control of the Debtor
and the Property. The claimant shall retain its lien until its
claim is paid in full.

Class of General Unsecured Claims. The debtor has no Unsecured
Claimants.

The debtor reasonably believes that contributions to capital made
by its principal will be sufficient to fund expenses. The debtor is
in the process of securing funding to develop the Property and pay
off all prepetition claims in full by June 2024. If Debtor is
unable to secure third-party funding for that, ResortAmerica has
agreed to provide the necessary financing to pay off all
prepetition claims by June 2024, by making a loan to the Debtor at
prevailing market rates. ResortAmerica has common ownership with
The Private Equity Fund.

The debtor anticipates developing the Property as multi-family
housing, unless HC Southfield or Orix cures the prepetition default
under the Lease. If they do cure the default, Debtor will use that
money to pay the plan payments in full. Other sources of cash may
be explored and utilized by the Debtors to the extent that cash
infusions are necessary to meet the obligations of the Plan. The
debtor may also sell all of its assets or a portion of its assets
to fund its obligations under the Plan. To the extent additional
monies are needed, it is contemplated that funds will come from
Debtor's principal, which shall be treated as a new value
contribution to the extent new value is required, and as a capital
contribution otherwise.

Attorneys for the Debtors:

     Robert N. Bassel, Esq.
     P.O. Box T
     Clinton, MI 49236
     Tel: (248) 677-1234

A copy of the Combined Disclosure Statement and Plan of
Reorganization dated June 28, 2023, is available at
https://tinyurl.ph/RFzYA from PacerMonitor.com.

                   About Southfield Ventures

Southfield Ventures, LLC is a single asset real estate (as defined
in 11 U.S.C. Sec. 101(51B)). The company is based in Southfield,
Mich.

Southfield Ventures filed a petition for relief under Chapter 11 of
the Bankruptcy Code (Bankr. E.D. Mich. Case No. 23-42948) on March
31, 2023, with $1 million to $10 million in both assets and
liabilities. Ernest Charles Barreca, principal at Southfield
Ventures, signed the petition.

Judge Thomas J. Tucker oversees the case.

The Debtor is represented by Robert N. Bassel, Esq., a practicing
attorney in Clinton, Mich.


SPG HOSPICE: PCO Files Sixth Report on SPG Affiliates' Facility
---------------------------------------------------------------
Susan Goodman, the court-appointed patient care ombudsman, filed a
sixth interim report regarding the quality of patient care provided
at the healthcare facility operated by SPG Hospice, LLC's
affiliates, Scottsdale Physicians Group, PLC and United Telehealth
Corp.

                Scottsdale Physicians Group Entity

The PCO continued to monitor the hospitalist physician-to-patient
encounter data for services provided for HonorHealth Scottsdale
Shea Medical Center (Shea) patients. She saw an increase in the
number of "physicians seeing their own" data. The PCO likewise saw
a decrease in the frequency of clinicians working at assignment
levels above the contracted maximum encounter ratio.

In this reporting cycle, the number of days where more than half
the physicians were working above the contracted maximum encounter
ratio was 6/39 or 15% of the time, reduced from roughly 60% of the
time as was reported in the fourth and fifth reports.

The post-acute, long-term care (PA-LTC) clinician team initially
reported anticipating an additional clinician departure with the
wind-down of PA-LTC debtor services scheduled for June 30, 2023.
However, further communication between the clinician parties
clarified that all remaining PALTC clinicians will provide
continued services to facility customers through a new
organizational structure. This eventuality is consistent with the
written communication provided to the PA-LTC customer base in the
March 2023 letter discussed in the fifth report.

Neither the PCO nor Scottsdale leadership received any questions or
concerns from the March 2023 letter this reporting cycle. Like the
hospitalist records, resident care charting remains with the PA-LTC
customer facilities. However, billing information that contains PHI
will likewise need to be managed post wind-down.

Just prior to this report filing, the PCO was alerted to new
information surrounding contractual or billing nuances for some
SPGVC patients. A significant number of SPGVC patients are
contractually tied to the SPG entity for billing purposes. The
PCO's expectation was that this affected patient population would
receive continued virtual visits and medication support through a
full, 30-day notification period. However, cash collateral
elimination effective July 1, 2023, prohibits this approach.

                 United Telehealth Corp. Services
                  also known as SPG Virtual Care

The PCO noted that the SPGVC behavioral health advance practice
nurse abruptly left this reporting cycle although the departure was
not attributed to the ongoing Chapter 11. Affected patient charts
were reviewed by the co-managing medical clinicians and patients
are being individually contacted to coordinate either continued
support with SPGVC or transfer to another agency. The PCO
recommended that this process be followed with a letter confirming
the changes.

In addition to the behavioral health clinician's departure, one
additional advanced practice provider submitted notice of
resignation effective in early July. However, this anticipated
departure will be handled with the other affected patient
notifications.

Leadership and the Chapter 11 trustee continue to report positively
on efforts to identify potential sale partners. However, the
immediate focus of the SPGVC team is on contacting affected
patients that cannot continue to receive care after June 30, 2023.

A copy of the sixth interim report is available for free at
https://urlcurt.com/u?l=OIMleC from PacerMonitor.com.

                         About SPG Hospice

Established in 2018, SPG Hospice, LLC provides hospice services
throughout Arizona but primarily located in the Phoenix
metropolitan area.

SPG Hospice's affiliate, Scottsdale Physicians Group, PLC, provides
hospitalist staffing services for hospitals and physician staffing
services to skilled nursing facilities and other post-acute
settings. Its workforce is comprised of medical providers and
disease support personnel.

Meanwhile, United Telehealth Corp., another SPG Hospice affiliate,
provides advanced virtual care medical services to patients in
their homes throughout Arizona. It combines the remote provider
aspect of traditional telemedicine with an in-person medical
technician "Tech" who is physically present with the patient in
their home or facility.

SPG Hospice, Scottsdale and United Telehealth Corp. sought
protection for relief under Chapter 11 of the Bankruptcy Code
(Bankr. D. Ariz. Lead Case No. 22-02385) on April 19, 2022. At the
time of the filing, SPG Hospice listed up to $50,000 in assets and
up to $500,000 in liabilities.

Judge Eddward P. Ballinger, Jr. oversees the cases.

Jonathan P. Ibsen, Esq., at Canterbury Law Group, LLP serves as the
Debtors' legal counsel.

James Cross, the court-appointed Chapter 11 trustee for the
Debtors, tapped Cross Law Firm, PLC as bankruptcy counsel; Terry A.
Dake, Ltd. as special counsel; Baldwin Moffitt Behm, LLP as tax
preparer; and Kathy Steadman of Coppersmith Brockelman, PLC as
healthcare personnel and regulatory compliance specialist.

Susan N. Goodman is the patient care ombudsman appointed in the
Debtors' bankruptcy cases.


STULTZ & STEPHAN: Seeks Court Approval to Hire Bankruptcy Counsel
-----------------------------------------------------------------
Stultz & Stephan, Ltd. seeks approval from the U.S. Bankruptcy
Court for the Southern District of Ohio to employ Strip, Hoppers,
Leithart, McGrath & Terlecky Co., LPA as its counsel.

The firm will render these services:

     (a) advise the Debtor with respect to powers and duties in
this case;

     (b) advise and assist the Debtor in the preparation of its
petition, schedules, and statement of financial affairs;

     (c) assist and advise the Debtor in connection with the
administration of this case;

     (d) analyze the claims of the creditors in this case, and
negotiate with such creditors;

     (e) investigate the acts, conduct, assets, rights, liabilities
and financial condition of the Debtor and its business;

     (f) advise and negotiate with respect to the sale of any or
all assets of the Debtor;

     (g) investigate, file, and prosecute litigation of behalf of
the Debtor;

     (h) propose a plan of reorganization;

     (i) appear and represent the Debtor at hearings, conferences,
and other proceedings;

     (j) prepare and/or review motions, applications, orders, and
other filings filed with the court;

     (k) institute or continue any appropriate proceedings to
recover assets of the estate; and

     (l) perform any and all such other legal services as may be
required that are in the best interest of the estate or its
creditors.

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

     Myron N. Terlecky   $385
     John W. Kennedy     $335
     Loni R. Sammons     $175
     Law Clerks          $125

The firm received a retainer of $25,000 from the Debtor.

John Kennedy, Esq., an attorney at Strip, Hoppers, Leithart,
McGrath & Terlecky, disclosed in a court filing that the firm is a
"disinterested person" as that term is defined in Section 101(14)
of the Bankruptcy Code.

The firm can be reached through:

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

                      About Stultz & Stephan

Stultz & Stephan, Ltd. is an Ohio limited liability company which
operates a law firm with offices located in Tiffin and Columbus,
Ohio.

Stultz & Stephan sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Ohio Case No. 23-52039) on June 16,
2023. In the petition signed by Michael D. Stultz, member, the
Debtor disclosed up to $1 million in assets and up to $10 million
in liabilities.

Judge C. Kathryn Preston oversees the case.

John W. Kennedy, Esq., at Strip Hoppers Leithart McGrath & Terlecky
Co., LPA, represents the Debtor as legal counsel.


SUPPLY CHAIN: Seeks to Hire Levis Law Firm as Bankruptcy Counsel
----------------------------------------------------------------
Supply Chain Warehouses Savannah, LLC seeks approval from the U.S.
Bankruptcy Court for the Southern District of Georgia to employ
Levis Law Firm, LLC as its counsel.

The firm will render these services:

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

     (b) prepare legal papers;

     (c) prepare pleadings and applications and conduct
examinations incidental to the estate's administration;

     (d) take any and all necessary action to the proper
preservation and administration of the estate;

     (e) assist the Debtor with the preparation and filing of a
statement of affairs and schedules as appropriate; and

     (f) perform all other legal services for the Debtor.

The firm received a retainer of $25,000.

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

     Attorneys    $350
     Paralegals    $85

Jon Levis, Esq., a member at Levis Law Firm, disclosed in a court
filing that the firm is a "disinterested person" as that term is
defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Jon A. Levis, Esq.
     Levis Law Firm, LLC
     Post Office Box 129
     Swainsboro, GA 30401
     Telephone: (478) 237-7029
     Email: levis@merrillstone.com

               About Supply Chain Warehouses Savannah

Supply Chain Warehouses Savannah, LLC operates warehousing and
storage facility in Port Wentworth, Ga.

Supply Chain Warehouses Savannah filed a petition under Chapter 11,
Subchapter V of the Bankruptcy Code (Bankr. S.D. Ga. Case No.
23-40540) on June 23, 2023, with $1 million to $10 million in both
assets and liabilities. Tiffany Caron has been appointed as
Subchapter V trustee.

Judge Edward J. Coleman, III oversees the case.

Jon Levis, Esq., at Levis Law Firm, LLC is the Debtor's counsel.


SURGEPOWER MATERIALS: Trustee Seeks Approval to Hire FLS Auction
----------------------------------------------------------------
Gregory Milligan, the trustee appointed in the Chapter 11 case of
SurgePower Materials, Inc., seeks approval from the U.S. Bankruptcy
Court for the Western District of Texas to employ FLS Auction,
Inc.

The trustee needs an auctioneer to handle the liquidation process
of the Debtor's equipment through an auction.

FLS will receive a 10 percent sales commission, plus advertising
costs not expected to exceed $5,000. Additionally, FLS will charge
a 13 percent buyer's premium, which will be paid by the buyer.

Frank Sughrue, a member at FLS Auction, disclosed in a court filing
that the firm is a "disinterested person" as that term is defined
in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Frank Sughrue
     FLS Auction, Inc.
     P.O. Box 355
     Lockhart, TX 78644
     Telephone: (512) 940-0196

                     About SurgePower Materials

SurgePower Materials, Inc. is a green technology company that
produces high purity graphene. The company is based in New
Braunfels, Texas.

On Dec. 20, 2022, an involuntary petition under Chapter 11 of the
Bankruptcy Code was filed against SurgePower Materials (Bankr. W.D.
Texas Case No. 22-51436) by creditors. The creditors include
Ecliptic Holdings I, LLC, Ecliptic Evergreen Innovations Fund I LP,
Harborock Ltd., Carbonaceous Green Investments LLC, Steven George
Gibson, and Richard Thomas Shaffer.

Judge Michael M. Parker oversees the case.

The creditors are represented by Marc C. Taylor, Esq., at Waller
Lansden Dortch & Davis, LLP.

On April 28, 2023, Gregory S. Milligan was appointed as Chapter 11
trustee in this case. The trustee tapped Husch Blackwell LLP as
counsel, Harney Partners as financial advisors, and McDonnell
Boehnen Hulbert & Berghoff LLP as intellectual property law
counsel.


SURGEPOWER MATERIALS: Trustee Taps McDonnell as IP Law Counsel
--------------------------------------------------------------
Gregory Milligan, the trustee appointed in the Chapter 11 case of
SurgePower Materials, Inc., seeks approval from the U.S. Bankruptcy
Court for the Western District of Texas to employ McDonnell Boehnen
Hulbert & Berghoff LLP as intellectual property law counsel.

The trustee requires an intellectual property law counsel to
represent the Debtor in its pending intellectual law matters.

James Suggs, Esq., the primary attorney in this representation,
will be paid at his hourly rate of $480, plus reimbursement of
expenses incurred.

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

The firm can be reached through:

     James V. Suggs, Esq.
     McDonnell Boehnen Hulbert & Berghoff LLP
     300 S. Wacker Drive
     Chicago, IL 60606
     Telephone: (312) 913-0001

                     About SurgePower Materials

SurgePower Materials, Inc. is a green technology company that
produces high purity graphene. The company is based in New
Braunfels, Texas.

On Dec. 20, 2022, an involuntary petition under Chapter 11 of the
Bankruptcy Code was filed against SurgePower Materials (Bankr. W.D.
Tex. Case No. 22-51436) by creditors. The creditors include
Ecliptic Holdings I, LLC, Ecliptic Evergreen Innovations Fund I LP,
Harborock Ltd., Carbonaceous Green Investments LLC, Steven George
Gibson, and Richard Thomas Shaffer.

Judge Michael M. Parker oversees the case.

The creditors are represented by Marc C. Taylor, Esq., at Waller
Lansden Dortch & Davis, LLP.

On April 28, 2023, Gregory S. Milligan was appointed as Chapter 11
trustee in this case. The trustee tapped Husch Blackwell LLP as
counsel, Harney Partners as financial advisors, and McDonnell
Boehnen Hulbert & Berghoff LLP as intellectual property law
counsel.


SVB FINANCIAL: Jeff Leerink Buys Back Biz. for $100 Million
-----------------------------------------------------------
Leerink Partners on July 6, 2023, announced that the U.S.
Bankruptcy Judge overseeing SVB Financial Group's Chapter 11
proceeding has entered an order formally approving the management
buyout of the investment bank from SVB Financial Group.  The
investment bank is once again doing business as Leerink Partners.

The closing of the management buyout, which is expected to occur in
the third quarter of this year, is subject to customary closing
conditions and regulatory approvals.

According to Reuters, buyers include a group led by the unit's
founder and former CEO, Jeff Leerink, and is backed by funds
managed by the Baupost Group.  The deal includes an equity
financing of up to $100 million from Baupost along with $30 million
financing commitment from the Leerink's team, according to a court
filing.

Bloomberg recounts that U.S. Bankruptcy Judge Martin Glenn had
initially refused to approve the sale because it released too many
SVB Financial executives from any potential lawsuits related to the
collapse of the Silicon Valley Bank.

Judge Glenn, according to Reuters, signed an order on Wednesday
after company officials added some restrictions to the legal
releases.

                         Jeff Leerink

Financial Magnates reports that Jeff Leerink has received approval
from the U.S. bankruptcy court to purchase SVB's investment banking
division for $100 million just four years after selling the
business to SVB for $280 million.

Jeff Leerink was the creator of the original investment banking
division.  After SVB Financial took it over a few years ago, he
remained in his post and was responsible for its further
development. However, SVB has collapsed and Leerink expressed a
desire to buy back his business with the support of the Baupost
Group and executive team members.  Although Silicon Valley Bank's
story did not end happily, for Leerink, the turn of events
certainly proved beneficial, according to Financial Magnates

SVB was one of the American banks that declared bankruptcy in
March, leading to stress spilling over into the banking sector
worldwide.  Now, it is selling off parts of its assets.

                          New Owners

Financial Magnates notes that SVB Securities is another 'piece' of
the collapsed Silicon Valley Bank that has found a new owner.
Finance Magnates reported in March that HSBC bought the British
branch for just one pound.  Subsequently, the lending giant
transformed the unit into HSBC Innovation Banking.  The new
division focuses on the technology sector and innovations in the
economy.

The German SVB also survived, forming a new local branch.  SVB
Germany has assumed the entirety of Silicon Valley Bank Germany's
business operations. Although its American counterpart declared
bankruptcy, the European subsidiary continues to operate.

However, SVB's problems are not over, as evidenced by an
investigation initiated by the G20. Klaas Knot, the Chairman of the
Financial Stability Board of the G20, has announced that the
reasons for the bankruptcy of the bank and its impact on the
banking sector's stability will be thoroughly examined.

                   About Leerink Partners

Leerink Partners is a leading investment bank providing a complete
suite of financial solutions comprising M&A advisory, equity, debt,
and derivative capital markets, equity research, and sales and
trading capabilities.  The firm's strategic focus on the healthcare
industry empowers it to provide unique advice and insights to its
clients.  SVB Securities LLC is doing business as Leerink Partners.
The firm is a broker-dealer registered with the United States
Securities and Exchange Commission and a member of the Financial
Industry Regulatory Authority.

                   About SVB Financial Group

SVB Financial Group is a financial services company focusing on the
innovation economy, offering financial products and services to
clients across the United States and in key international markets.

Prior to March 10, 2023, SVB Financial Group owned and operated
Silicon Valley Bank, a state-chartered bank.  During the week of
March 6, 2023, Silicon Valley Bank, Santa Clara, CA, experienced a
severe "run-on-the-bank."  On the morning of March 10, the
California Department of Financial Protection and Innovation seized
SVB and placed it under the receivership of the Federal Deposit
Insurance Corporation. SVB was the nation's 16th largest bank and
the biggest to fail since the 2008 financial meltdown.

On March 17, 2023, SVB Financial Group sought Chapter 11 bankruptcy
protection (Bankr. S.D.N.Y. Case No. 23-10367).  The Debtor had
assets of $19,679,000,000 and liabilities of $3,675,000,000 as of
Dec. 31, 2022.

The Hon. Martin Glenn is the bankruptcy judge.

The Debtor tapped Sullivan & Cromwell, LLP as bankruptcy counsel;
Centerview Partners, LLC as investment banker; and Alvarez & Marsal
North America, LLC as restructuring advisor.  William Kosturos, a
partner at Alvarez & Marsal, serves as the Debtor's chief
restructuring officer.  Kroll Restructuring Administration, LLC, is
the claims and noticing agent and administrative advisor.

The U.S. Trustee for Region 2 appointed an official committee to
represent unsecured creditors in the Debtor's Chapter 11 case.  The
committee tapped Akin Gump Strauss Hauer & Feld, LLP as bankruptcy
counsel; Cole Schotz P.C. as conflict counsel; Lazard Freres & Co.,
LLC as investment banker; and Berkeley Research Group, LLC, as
financial advisor.


SYNTHESIS INDUSTRIAL: General Unsecured Claims Unimpaired in Plan
-----------------------------------------------------------------
Synthesis Industrial Holdings 1 LLC submitted an Amended First
Disclosure Statement.

The Debtor's current property portfolio consists of one property
and all improvements thereto located at 11604 Azul Celeste Place,
Las Vegas, Nevada 89138.

Class 2 consists of a wholly unsecured Claim in Nevada Department
of Taxation total of $136,849.57 and impaired:

   (a) On the Effective Date, the liens shall not remain or have
any force or effect against the debtor's property.

   (b) Principal Balance. The principal balance of the Class 2
claim shall be the Allowed Claim in the amount of $0.00.

   (c) Lien. From and after the Confirmation Date, the Holder of
the Class 2 wholly unsecured Claim shall be fully released.
Recording of the Confirmation Order shall suffice to release the
Tax Liens in the real property records of Clark County, Nevada
recorded on December 1, 2014, as instrument number
20141201-0001108, and on July 11, 2017, as instrument number
20170711- 0001175.

   (d) Post-Effective Date Interest Rate. Interest shall accrue on
the Class 2 Holders Claim at an interest rate of 0.00%.

   (e) Valuation. The Class 2 Secured Claim shall be revalued on
the effective date of this Plan, pursuant to sections 1123 and 506
of the Bankruptcy Code, in accordance with the valuation of such
property as set forth in Class 1 of this Plan. The confirmation
order approving the plan shall set forth the values of each secured
creditors wholly unsecured junior lien claims as of the effective
date of the Plan. The value of this property is tax assessed at
$441,294.00. The estimated fair market value, conditioned on an
appraisal, is expected to be valued at $565,000.00, which is based
on sales comparisons.

   (f) Unsecured Portion of the Claim: Any amount of a Class 2
wholly unsecured claim that is deemed to be unsecured in accordance
with Class 1 above. The unsecured portion of this claim may be
treated in Class 7 below if class 2 files a timely claim. Recording
of the Confirmation Order shall suffice to release the tax liens in
the real property records of Clark County, Nevada recorded on
December 1, 2014, as instrument number 20141201-0001108, and on
July 11, 2017, as instrument number 20170711-0001175. This claim is
not enforceable against the Debtor because the Debtor is not
responsible for this claim.

Class 7 consists of the General Unsecured Claims against the Debtor
total $5,944.81. Holders of Class 7 General Unsecured Claims on the
Effective Date shall, in full satisfaction, settlement, release and
exchange for such Allowed General Unsecured Claims, will receive
one payment of $5,944.81. All portions of allowed Class 7 unsecured
claims that remain unpaid, and at the conclusion of the single
payment required under this Plan (the "Plan Term"), will cease 6
months after the Effective Date and shall be forever discharged and
rendered non-collectable against the Debtor. The Debtor's single
Plan Payment shall be made from the members' new value
contributions. Creditors will recover 100% of their claims. Class 7
is unimpaired.

On the Effective Date payments to Creditors' in Classes 1 and 7
will be funded from the Debtor's rental income and equity interest
holder new value member contributions should the rental income not
be sufficient.

The Debtor's members recently sold a property in Idaho – Seminole
Ventures LLC [5 Tamarack Circle, Idaho City, Idaho 83631]. The
buyer Idaho Holdings & Management LLC, Ray Ronquillo's balloon
payment/maturity comes due on July 1, 2023. The cash from this note
payable will fund the Plan. Additionally, Debtor's other LLC, TB
Holdings LLC, has enough cash to make a contribution to fund the
Plan, which it will do so.

Attorney for the Debtor:

     Steven L. Yarmy, Esq.
     7464 W Sahara Ave., STE 8
     Las Vegas, Nevada 89117
     Tel: (702) 586-3513
     Fax: (702) 586-3690
     E-mail: sly@stevenyarmylaw.com

A copy of the Amended First Disclosure Statement dated June 28,
2023, is available at https://tinyurl.ph/WoEUe from
PacerMonitor.com.

              About Synthesis Industrial Holdings 1

Synthesis Industrial Holdings 1, LLC, is a Nevada LLC with two
members, which membership interest is held individually by
Christopher Craig and Cristina Robertson.  Synthesis filed a
Chapter 11 bankruptcy petition (Bankr. D. Nev. Case No. 23-11321)
on April 4, 2023, disclosing under $1 million in both assets and
liabilities.  Judge Mike K. Nakagawa oversees the case.  The Debtor
is represented by Steven L. Yarmy, Esq.


SYNTHESIS INDUSTRIAL: Targets Mid-August Hearing on Plan
--------------------------------------------------------
Synthesis Industrial Holdings 1 LLC moves the Bankruptcy Court for
an order conditionally approving the Amended First Disclosure
Statement for the Debtor's Chapter 11 Plan of Reorganization of
Synthesis Industrial Holdings 1 LLC filed herein on June 28, 2023,
and setting a combined hearing on final approval of the
conditionally approved Disclosure Statement and confirmation of the
Amended First Chapter 11 Plan of Reorganization filed on June 28,
2023.

The Debtor requests that the combined hearing on the Disclosure
Statement and confirmation of the Plan be set on or about August
16, 2023 at 9:30 a.m., in accordance with Local Bankruptcy Rule
3017.

The Debtor believes its Amended First Disclosure Statement is
appropriate for conditional approval and in the event the Court
grants this request to conditionally approve the Disclosure
Statement, the Debtor will provide creditors and
parties-in-interest notice regarding the hearing on the
conditionally-approved Disclosure Statement combined with a hearing
on confirmation of the Plan, and make it clear that creditors and
parties-in-interest may object to the conditionally-approved
Disclosure Statement as permitted by Fed. R. Bank. P. 3017.1 and
Local Rule 3017(d).

The Rule 3017 Certificate of Andrew J. Van Ness, Esq., which sets
forth the information required in Local Rule 3017(c), provides:

   (i) The Debtor's bankruptcy case was as a voluntary Chapter 11
case filed on April 4, 2023. The Debtor is a Nevada LLC.

  (ii) Debtor has used a similar format to the Official Bankruptcy
Form 25B for its Disclosure Statement and, therefore, the proposed
Disclosure Statement contains all information required by Official
Form 25B and otherwise includes adequate information for creditors
to make an informed decision on whether to accept or reject
Debtor's Plan.

(iii) Schedule A to Debtor's Bankruptcy Petition identifies real
property with a total value of $565,00.  Schedule B to the Debtor's
Bankruptcy Petition, identifies personal property with a total
combined value of $0.

  (iv) Schedule D to Debtors Bankruptcy Petition identifies secured
claims totaling $570,101

   (v) Schedules E and F to Debtors Bankruptcy Petition identify
priority unsecured claims $0 and non-priority unsecured claims
presently totaling $0; and

  (vi) Debtor believes these circumstances favor the preliminary
approval of its Disclosure Statement.

Attorney for the Debtor:

     Steven L. Yarmy, Esq.
     7464 W Sahara Ave., STE 8
     Las Vegas, NV 89117
     Tel: (702) 586-3513
     Fax: (702) 586-3690
     E-mail: sly@stevenyarmylaw.com

               About Synthesis Industrial Holdings 1

Synthesis Industrial Holdings 1, LLC's current property portfolio
consists of one property and all improvements thereto located at
11604 Azul Celeste Place, Las Vegas, Nevada 89138.  It was formed
on September 15, 2017, for the purpose of acquiring distressed
property.  Synthesis is a Nevada LLC with two members, which
membership interest is held individually by Christopher Craig and
Cristina Robertson.

The Debtor had filed a previous Chapter 11 case on Oct. 5, 2018
(Bankr. D. Nev. Case No. 18-15993), which was dismissed on August
22, 2022.

The Debtor again filed a Chapter 11 bankruptcy petition (Bankr. D.
Nev. Case No. 23-11321) on April 4, 2023, disclosing under $1
million in both assets and liabilities.  Judge Mike K. Nakagawa
oversees the case.  The Debtor is represented by Steven L. Yarmy,
Esq.


THUNDER INC: Order to File Amended Disclosures by July 13
---------------------------------------------------------
Following a continued status conference in the Chapter 11
Subchapter V case on June 13, 2023, Judge Barry Russell has entered
an order that debtor Thunder Inc. must cause to be filed an Amended
Disclosure Statement, and a motion for approval of the Amended
Disclosure Statement by July 13, 2023.

The hearing to consider the adequacy of the Amended Disclosure
Statement will be held on August 29, 2023, at 10:00 a.m.

The Chapter 11 Subchapter V Status Conference is continued to
August 29, 2023, at 10:00 a.m.

                      About Thunder Inc.

Thunder Inc., doing business as Escobar Construction, is a
construction company in California.

Thunder Inc. filed a petition for relief under Subchapter V of
Chapter 11 of the Bankruptcy Code (Bankr. C.D. Cal. Case No.
22-15357) on Sept. 30, 2022.  In the petition filed by Ronald O.
Escobar, as chief executive officer, the Debtor reported assets and
liabilities between $1 million and $10 million each.

The case is overseen by the Honorable Bankruptcy Judge Barry
Russell.

Gregory K. Jones has been appointed as Subchapter V trustee.

The Debtor is represented by Raymond H. Aver, Esq., at the Law
Offices of Raymond H. Aver.


TIMBER PHARMACEUTICALS: Receives Noncompliance Notice From NYSE
---------------------------------------------------------------
Timber Pharmaceuticals, Inc. announced it received a letter from
the NYSE American LLC advising the Company is not in compliance
with the NYSE American continued listing standards set forth in
Sections 1003(a)(i) and (ii) of the NYSE American Company Guide
given the reported stockholders' deficit as of March 31, 2023, and
losses from continuing operations or net losses in its four most
recent fiscal years then ended.

The Notice has no immediate impact on the listing of the Company's
shares of common stock, par value $0.001 per share, which will
continue to be listed and traded on the NYSE American during the
period mentioned below, subject to the Company's compliance with
the other listing requirements of the NYSE American.  The Common
Stock will continue to trade under the symbol "TMBR", but will have
an added designation of ".BC" to indicate the status of the Common
Stock as "below compliance".  The Notice does not affect the
Company's ongoing business operations or its reporting requirements
with the Securities and Exchange Commission.

The Company is required to submit a plan of compliance by July 28,
2023 addressing how the Company intends to regain compliance with
Section 1003(a)(i) and (ii) of the NYSE American Company Guide by
Dec. 28, 2024.

Section 1003(a)(i) of the NYSE American Company Guide requires a
listed company's stockholders' equity be at least $2.0 million if
it has reported losses from continuing operations and/or net losses
in two of its three most recent fiscal years.  Section 1003(a)(ii)
of the NYSE American Company Guide requires a listed company's
stockholders' equity be at least $4.0 million if it has reported
losses from continuing operations and/or net losses in three of its
four most recent fiscal years.

                        About Timber Pharmaceuticals

Timber Pharmaceuticals, Inc. f/k/a BioPharmX Corporation --
http://www.timberpharma.com-- is a biopharmaceutical company
focused on the development and commercialization of treatments for
orphan dermatologic diseases.  The Company's investigational
therapies have proven mechanisms-of-action backed by decades of
clinical experience and well-established CMC (chemistry,
manufacturing and control) and safety profiles.  The Company is
initially focused on developing non-systemic treatments for rare
dermatologic diseases including congenital ichthyosis (CI), facial
angiofibromas (FAs) in tuberous sclerosis complex (TSC), and
localized scleroderma.

Timber reported a net loss and comprehensive loss of $19.38 million
for the year ended Dec. 31, 2022, compared to a net loss and
comprehensive loss of $10.64 million for the year ended Dec. 31,
2021.  As of Dec. 31, 2022, the Company had $10.27 million in total
assets, $5.04 million in total liabilities, and $5.23 million in
total stockholders' equity.

Short Hills, New Jersey-based KPMG LLP, the Company's auditor since
2019, issued a "going concern" qualification in its report dated
March 31, 2023, citing that the Company has suffered recurring
losses from operations that raise substantial doubt about its
ability to continue as a going concern.


TORREY HOLDINGS: Court Confirms Plan of Reorganization
------------------------------------------------------
Judge Natalie M. Cox has entered an order approving the Disclosure
Statement on a final basis and confirming the Second Amended Plan
of Reorganization of Torrey Holdings LLC.

The Plan is modified to comply with the stipulation resolving
objection to confirmation of debtor's second amended plan of
reorganization and outlining treatment of creditor's claim secured
by real property located at 1618 Marathon Drive, Las Vegas, NV
89108-2725. Accordingly, Section 3.3.3.2. of the Plan is stricken
and replaced with the following:

3.3.3.2. Treatment

In accord with the stipulation on file in the Case at ECF No. 257,
and such stipulation incorporated by this reference, Class 3 shall
receive treatment of its Secured Claim as set forth in such
stipulation.

The Plan is modified to comply with the stipulation resolving
objection to confirmation of debtor's second amended plan of
reorganization and outlining treatment of creditor's claim secured
by real property located at 2651 San Lago Court, Las Vegas, NV
89121. Accordingly, Section 3.3.6.2. of the Plan is stricken and
replaced with the following:

3.3.6.2. Treatment

In accord with the stipulation on file in the Case at ECF No. 258,
and such stipulation incorporated by this reference, Class 6 shall
receive treatment of its Secured Claim as set forth in such
stipulation.

Any objection to the Plan and any response or request for
continuance regarding confirmation of the Plan not resolved by the
terms of this Confirmation Order is overruled and denied.

                        Reorganization Plan

Torrey Holdings LLC submitted a Second Amended Plan of
Reorganization.

Under the Plan, Class 9 General Unsecured Claims will receive
payment of $2,000.00, in cash to be divided amongst each Allowed
Claim as soon as reasonably practicable after the later of (i) the
Effective Date of the Plan, (ii) the date such Class 9 Claim
becomes Allowed, or (iii) such other date as may be ordered by the
Bankruptcy Court. Class 9 is impaired.

From the Effective Date until the dissolution of Reorganized
Debtor, Debtor's sole managing member and qualified entity, 365
Real Estate Investments, LLC, shall have full authority to make all
decisions and take all actions on behalf of Reorganized Debtor to
effectuate the Plan.

On and after the Effective Date, Reorganized Debtor's parent
company and managing member, 365 Real Estate Investments, LLC,
provide substantial new value to Reorganized Debtor by infusing
Reorganized Debtor with the necessary funds to restore the Property
to habitable conditions, and renovate to maximize income, which
Debtor projects will cost at least $400,000.00.

Counsel for the Debtor:

     Ryan A. Andersen, Esq.
     ANDERSEN LAW FIRM, LTD.
     3199 E Warm Springs Rd., Suite 400
     Las Vegas, NV 89120
     Tel: (702) 522-1992
     Fax: (702) 825-2824
     E-mail: ryan@vegaslawfirm.legal

A copy of the Order dated June 28, 2023, is available at
https://tinyurl.ph/ycWhQ from PacerMonitor.com.

                       About Torrey Holdings

Based in Las Vegas, Torrey Holdings, LLC, filed a Chapter 11
petition (Bankr. D. Nev. Case No. 20-10449) on Jan. 27, 2020. At
the time of filing, the Debtor estimated assets of between $500,001
and $1 million and liabilities of less than $50,000. Judge Bruce T.
Beesley oversees the case.  The Debtor tapped Andersen Law Firm,
Ltd., as its legal counsel.


TRANSIT PHYSICAL: Court OKs Appointment of Patient Care Ombudsman
-----------------------------------------------------------------
Judge Scott Yun of the U.S. Bankruptcy Court for the Central
District of California approved the appointment of Tamar Terzian,
Esq., as patient care ombudsman for Transit Physical Therapy PC.

Ms. Terzian is an attorney duly licensed to practice law in the
State of California.

Ms. Terzian disclosed in a court filing that she is a
"disinterested person" pursuant to Section 101(14) of the
Bankruptcy Code.

                  About Transit Physical Therapy

Transit Physical Therapy, PC offers personal rehabilitation
services including physical therapy, occupational therapy, and
speech and language pathology. It is based in San Bernardino,
Calif.

Transit Physical Therapy sought protection under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. C.D. Calif. Case No. 23-11057) on
March 20, 2023, with $2,700,328 in assets and $4,147,237 in
liabilities. Mitree Michael Piromgraipakd, president, signed the
petition.

Judge Scott H. Yun oversees the case.

Todd Turoci, Esq., at the Turoci Firm, represents the Debtor as
legal counsel.


TRINITY INDUSTRY: Fitch Rates New $400MM Unsec. Notes 'BB(EXP)'
---------------------------------------------------------------
Fitch Ratings expects to assign a 'BB(EXP)' rating to Trinity
Industry Inc.'s (Trinity) proposed $400 million issuance of senior
unsecured notes. The interest rate and maturity date will be
determined at the time of issuance. Proceeds from the issuance are
expected to be used to repay outstanding borrowings on the
unsecured revolving credit facility and for general corporate
purposes, which may include the repayment of other debt, including
the 4.55% senior unsecured notes due September 2024.

KEY RATING DRIVERS

The unsecured debt is expected to rank pari passu with Trinity's
existing senior unsecured debt, and therefore the expected rating
is equalized with its outstanding senior unsecured debt and
Long-Term Issuer Default Rating (IDR). The equalization reflects
sufficient unencumbered assets to support unsecured noteholders and
suggest average recovery prospects under a stress scenario.

Fitch does not expect the debt issuance to have a meaningful impact
on Trinity's leverage profile as proceeds are expected to largely
repay outstanding senior unsecured debt. Trinity's leverage (gross
debt-to-tangible equity) was 5.6x at 1Q23; up from 4.6x a year ago.
Fitch believes leverage will remain elevated in 2023 given
increased debt balances to support portfolio growth.

Trinity's ratings reflect its solid franchise as a leading provider
of railcar products and services in North America, diversified
fleet portfolio across customers, industries and car types, strong
asset quality performance over time, manageable exposure to
residual value risk given conservative depreciation policies,
consistent cash flow generation from the leasing business, adequate
liquidity and experienced management team.

Trinity's ratings are constrained by historically weak operating
performance given the high level of cyclicality of the railcar
manufacturing and railcar leasing businesses, meaningful reliance
on secured, short-term, wholesale funding sources, and modestly
elevated leverage. Rating constraints applicable to the broader
railcar leasing industry include a competitive operating
environment and the potential impact from federal, state, local,
and foreign environmental regulations on railcars, particularly
tank cars, which can heighten residual value risk and maintenance
expenses.

The Stable Outlook reflects Fitch's expectation for the maintenance
of strong asset quality performance, adequate liquidity and
consistent access to the capital markets. The Rating Outlook also
reflects the expectation for continued improvement in operating
performance in line with the recovery in the railcar sector.

RATING SENSITIVITIES

Factors that Could, Individually or Collectively, Lead to Negative
Rating Action/Downgrade

A material and sustained increase in leverage approaching 6.0x,
failure to improve the level and consistency of operating earnings,
a reduction in the diversity and/or credit quality of its
customers, a material and persistent reduction in fleet
utilization, an increase in impairments, and/or weakening of the
liquidity profile would be negative for ratings.

Factors that Could, Individually or Collectively, Lead to Positive
Rating Action/Upgrade

A reduction in consolidated leverage approaching 4.0x, enhanced
earnings consistency and ROAA sustained above 2.5%, and an increase
in unsecured funding approaching 25% of total debt could lead to
positive rating momentum.

DEBT AND OTHER INSTRUMENT RATINGS: KEY RATING DRIVERS

The unsecured debt rating is linked to Trinity's IDR and is
expected to move in tandem. However, a meaningful increase of
secured funding or reduction of the unencumbered asset pool could
result in the unsecured debt rating being notched down below the
IDR.

ESG CONSIDERATIONS

Trinity has an GHG Emissions & Air Quality, Energy Management,
Water & Wastewater Management, and Waste &Hazardous Materials
Management; Ecological Impacts scores of '3', '3', '2', and '3',
which differs from broader financial institution peer scores of
'2', '2', '1' and '1', respectively. This reflects Trinity's
differentiated exposure to environmental impacts in its
manufacturing business, but does not have a material impact on its
rating.

Trinity also has a Labor Relations & Practices score of '3', which
differ from the broader financial institution peer scores of '2',
reflecting product safety and the impact of labor on its
manufacturing business, but does not have a material impact on its
rating.

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


UPFIELD: Fitch Alters Outlook on 'B' IDR to Positive
----------------------------------------------------
Fitch Ratings has revised the Outlook on Sigma Holdco BV's
(Upfield) Long-Term Issuer Default Rating (IDR) to Positive from
Stable, and affirmed the IDR at 'B'. Fitch has also affirmed the
company's senior unsecured debt at 'CCC+' with a Recovery Rating of
'RR6' and the long-term senior secured rating of the term loans
issued by Upfield USA Corp and Upfield B.V. at 'B+' with a Recovery
Rating of 'RR3'.

The Positive Outlook reflects the company's improved deleveraging
prospects towards Fitch's positive rating sensitivity by end-2024
driven by anticipated strengthening operating profitability and
recent debt reduction. Together with broadening product
diversification among categories and lower refinancing risk
following credit facility extension and ongoing debt refinancing,
this should translate into an improved credit profile in the next
18-24 months.

The affirmation reflects the company's moderately strong business
profile of a geographically diversified global category leader with
a strong brand portfolio and good EBITDA margin, counterbalanced by
persistent execution risk of fully reversing the trend of volume
decline for margarine and spreads in developed markets.

KEY RATING DRIVERS

Improved Deleveraging Prospects: We project EBITDA gross leverage
to decline towards 6.6x in 2023 and 6.4x by end-2024 due to better
profitability and debt reduction of around EUR220 million during
2023. This follows a reduction to 7.9x in 2022, from 9.0x in 2021.
The company has stated that it is committed to further deleveraging
toward more sustainable levels of below 6.0x.

Widening EBITDA Margin: We forecast a wider EBITDA margin for 2023
and 2024 based on Upfield's strong 1Q23 results and our expectation
that lower vegetable oil prices - a key raw material in margarine -
will not greatly affect selling prices. The group was able to
negotiate 2H22 and 2023 prices with retailers and we believe that
as market prices for oil stabilise, 2Q23 selling prices will only
feel modest pressure from higher promotional activity. We also
forecast a gross margin improvement of about 200bp from efficiency
savings by 2026, partly offset by the higher promotion expenses.

Fitch forecasts 2H23 and 2024 profitability to be supported by
expiring hedges on vegetable oils, with oil prices remaining below
1H23 levels. While higher selling prices accelerated volume decline
in 2022, margarine has continued to demonstrate its value
proposition in a recessionary environment, with a price point
around half that of butter.

Robust Free Cash Flow: We project positive free cash flow (FCF) of
around EUR150 million-200 million annually from 2024, as Upfield's
separation and restructuring charges have fallen to EUR60 million
in 2023, from around EUR300 million a year, after its buyout. We
treat EUR20 million of the 2023 figure as an ongoing business cost.
Limited capex of around EUR100 million will allow Upfield to
generate FCF in the mid-to-high single digits, despite increased
interest charges. A strong FCF margin differentiates Upfield from
peers, allowing higher leverage than for the 'B' category median.

Steadying Volume: The margarine category is exposed to changing
eating habits driven by migration from yellow fats towards olive
oil and by consumer perceptions that butter is healthier and
tastier than margarine, particularly in developed markets. This is
reflected in Upfield's ESG Relevance Score for Exposure to Social
Impacts. The company has managed to stabilise organic sales over
2019-2021, thanks to active marketing, product innovation and a
relaunch plan to turn around the perception of its products,
leveraging on trends favouring consumption of plant-based foods.

Sales volume was impacted by sharp price increases in 2022, but we
expect volume to stabilise in 2023-2026. This will be particularly
the case if Upfield's communication and product innovation strategy
is successful in key European countries, such as Germany, France,
Poland and the Nordics, as well as due to growth in adjacent
categories of cheese and cream.

Global Category Leader: Upfield's rating is supported by the
company's leading position in the global plant-based spread market,
with major market shares in countries that widely consume the
product. Sales are more than 3x higher than that of the
second-leading company in Upfield's broader reference market of
butter and spreads. The rating also considers Upfield's leading
market shares in other high-growth plant-based food categories, but
we estimate that these only account for around 20% of sales.


DERIVATION SUMMARY

Upfield generates significantly higher FCF than most packaged-food
companies with comparable revenue due to a higher-than-average
EBITDA margin and low capex needs. This is also seen when comparing
Upfield with consumer goods companies, such as Sunshine Luxembourg
VII SARL (B/Stable) and Oriflame Investment Holding Plc
(B-/Negative). Upfield has more stable profit than that of the two
peers, despite a long-term decline in sales from its core products
of butter and spreads, supported by a strong price/mix contribution
in FY22 and 1Q23. Upfield's stronger business profile and lower
leverage relative to the operationally disrupted Oriflame justifies
the notch rating difference.

KEY ASSUMPTIONS

Fitch's Key Assumptions Within Our Rating Case for the Issuer

- Organic sales growth of around 6% in 2023, driven by a
   sustained increase in sale prices while volume contracts. This
   should be followed by flat sales in 2024 and a slight fall in
   2025-2026.

- EBITDA margin recovering to 23% in 2023 and toward 24% in 2024-
   2025.

- One-off cash outflow related to a business restructuring of
   EUR40 million in 2023. Other restructuring costs are treated as

   regular operating expenses.

- Annual capex at around EUR100 million in 2023-2026.

- No M&A or dividends.

KEY RECOVERY RATING ASSUMPTIONS

The recovery analysis assumes that Upfield would remain a going
concern in restructuring and that it would be reorganised rather
than liquidated. Fitch assumes a 10% administrative claim in the
recovery analysis.

The EBITDA estimate reflects Fitch's view of sustainable,
post-reorganisation EBITDA of EUR560 million, on which we base the
enterprise value.

Fitch also assumes a distressed multiple of 6.0x, reflecting
Upfield's large size, leading market position and high inherent
profitability compared with sector peers. Fitch assumes Upfield's
EUR700 million revolver credit facility would be fully drawn in a
restructuring scenario.

Fitch's waterfall analysis generates a ranked recovery for term
loan B (EUR4.1 billion outstanding at end-March 2023) creditors in
the 'RR3' band, indicating a 'B+' instrument rating, one notch
above the IDR. The waterfall analysis output percentage on current
metrics and assumptions is 62%. Conversely, our analysis generates
a ranked recovery in the 'RR6' band, indicating a 'CCC+' rating for
the senior unsecured notes (EUR1.1 billion outstanding at end-March
2023), with 0% recovery expectations based on current metrics and
assumptions.

RATING SENSITIVITIES

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

- Successful execution of the corporate strategy, evidenced in
  EBITDA gaining scale towards EUR900 million

- Steady profitability, with FCF generation in the mid-single
  digits on a sustained basis.

- Refinancing of the 2025 debt maturities, with EBITDA leverage
  falling towards 6.0x.

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

- Failure to execute the product relaunch strategy, resulting in a

  continued organic decline in sales and structural deterioration
  of the EBITDA margin below 20%.

- EBITDA leverage of above 7.5x for a sustained period.

- Inability to generate a positive FCF margin in the mid-single
  digits due to higher-than-expected restructuring charges or
  unfavourable changes in working capital.

- EBITDA interest coverage ratio of below 2.0x.

LIQUIDITY AND DEBT STRUCTURE

Satisfactory Liquidity: Upfield had cash of EUR189 million at
end-March 2023 as well as access to a revolving credit facility of
EUR700 million, of which EUR373 million was drawn. The maturity on
this facility has been extended to 2027, together with an extension
of the zloty tranche B3 to 2028. The company plans to refinance the
remaining maturities concentrated in 2025. Liquidity is also
supported by positive FCF generation. The company also has access
to a factoring line, of which EUR102 million was utilised at
end-2022.

ISSUER PROFILE

Upfield is the world's largest margarine producer.


ESG CONSIDERATIONS

Upfield has an ESG Relevance Score of '4' for Exposure to Social
Impacts due to a deterioration in its revenue performance from
consumer concerns in some markets about the healthiness of its
products, which has a negative impact on the credit profile, and is
relevant to the ratings in conjunction with other factors.

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

Entity/Debt               Rating                 Prior
-----------               ------                 -----
Upfield USA Corp

  senior secured     LT      B+    Affirmed  RR3    B+

Upfield B.V.

  senior secured     LT      B+    Affirmed  RR3    B+

Sigma Holdco BV

                     LT IDR  B     Affirmed         B

  senior unsecured   LT      CCC+  Affirmed  RR6    CCC+


USUGA MANAGEMENT: Seeks to Hire Joyce W. Lindauer as Legal Counsel
------------------------------------------------------------------
Usuga Management, LLC seeks approval from the U.S. Bankruptcy Court
for the Northern District of Texas to employ Joyce W. Lindauer
Attorney, PLLC as its counsel.

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

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

     Joyce W. Lindauer, Esq.                 $475
     Sydney Ollar, Associate Attorney        $250
     Laurance Boyd, Associate Attorney       $235
     Dian Gwinnup, Paralegal                 $210
     Other Paralegals/Legal Assistants $50 - $210

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

The firm received a retainer of $26,500 from the Debtor.

Joyce Lindauer, Esq., the owner of the firm, disclosed in a court
filing that the firm is a "disinterested person" as defined in
Section 101(14) of the Bankruptcy Code.

The firm can be reached through:
     
     Joyce W. Lindauer, Esq.
     Joyce W. Lindauer Attorney, PLLC
     1412 Main Street, Suite 500
     Dallas, TX 75202
     Telephone: (972) 503-4033
     Facsimile: (972) 503-4034
     Email: joyce@joycelindauer.com

                       About Usuga Management

Usuga Management LLC sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. N.D. Texas Case No. 23-31165) on June 5,
2023. In the petition signed by Maria Usuga, manager, the Debtor
disclosed up to $10 million in assets and up to $500,000 in
liabilities.

Judge Stacey G. Jernigan oversees the case.

Joyce W. Lindauer, Esq., at Joyce W. Lindauer Attorney, PLLC,
represents the Debtor as legal counsel.


VENATOR MATERIALS: Seeks Approval to Hire Katten Muchin Rosenman
----------------------------------------------------------------
Venator Materials PLC and its affiliates seek approval from the
U.S. Bankruptcy Court for the Southern District of Texas to employ
Katten Muchin Rosenman, LLP.

Katten will provide independent legal services at the sole
discretion of Stefan Selig and Jame Donath in their capacity as
independent directors of the board of directors of Venator
Materials, PLC and members of the special committee of the board.
These services include:

     a. investigating and determining, in the special committee's
business judgment and with the advice of counsel, whether any
matter constitutes a conflict matter;

     b. taking any action with respect to the conflict matters as
determined in the sole judgment of the special committee;

     c. controlling any attorney-client work product or other
privilege belonging to Venator Materials in connection with any
conflict matter and on whether any matter constitutes a conflict
matter;

     d. taking actions with respect to any review, discussion,
consideration, deliberation, examination, investigation, analysis,
assessment, evaluation, exploration, response and negotiation on
behalf of Venator Materials with respect to any conflict matter or
transaction;

     e. to the extent that all or a portion of the transaction
constitutes a conflict matter, taking actions with respect to such
transaction, as determined in the sole judgment of the special
committee;

     f. taking actions with respect to any conflict matter, as
determined in the sole judgment of the special committee,
including, but not limited to (i) any release or settlement of
potential claims or causes of action of Venator Materials or its
subsidiaries, if any, against certain parties, (ii) the
consummation of a transaction in which a related party has an
interest that will be, by the terms thereof, binding on Venator
Materials or its subsidiaries, and (iii) any other transaction
implicating Venator Materials or its subsidiaries in which a
related party has an interest;

     g. establish rules of order and other administrative and
ministerial matters that are necessary or appropriate; and

     h. direct Venator Materials to employ and enter into contracts
providing for the retention of legal, financial and other advisers
to assist the special committee in fulfilling its duties and
functions.

The hourly rates charged by the firm's attorneys and paralegals are
as follows:

     Partners     $945 to $1,985 per hour
     Of Counsel   $965 to $1,600 per hour
     Associates   $625 to $1,000 per hour
     Paralegals   $310 to $720 per hour

The retainer fee is $350,000.

Steven Reisman, Esq., a partner at Katten, disclosed in a court
filing that his firm is a "disinterested person" pursuant to
Section 101(14) of the Bankruptcy Code.

Mr. Reisman also disclosed the following in accordance with
Appendix B-Guidelines for reviewing fee applications:

     Question: Did Katten agree to any variations from, or
alternatives to, the firm's standard billing arrangements for this
engagement?

     Answer: No.

     Question: Do any of the Katten professionals in this
engagement vary their rate based on the geographical location of
the Debtors' Chapter 11 cases?

     Answer: No.

     Question: If Katten has represented the Debtors in the 12
months prepetition, disclose the firm's billing rates and material
financial terms for the prepetition engagement, including any
adjustments during the 12 months prepetition. If the firm's billing
rates and material financial terms have changed post-petition,
explain the difference and the reasons for the difference.

     Answer: Since Katten's engagement by the Debtors, on behalf of
and at the sole direction of the independent directors, on April
20, 2023, the firm has followed these hourly billing rates: $945 to
$1,985 for partner; $965 to $1,600 for of counsel; $510 to $1,550
for counsel and special staff; $625 to $1,000 for associate; and
$310 to $720 for paralegal.

     Question: Have the Debtors approved the firm's budget and
staffing plan, and if so, for what budget period?

     Answer: Yes. Katten, in conjunction with the independent
directors, has developed a budget and staffing plan for the
period from May 1 to Aug. 31, 2023.

Katten can be reached through:

     Steven J. Reisman, Esq.
     Katten Muchin Rosenman, LLP
     50 Rockefeller Plaza
     New York, NY 10020
     Tel: (212) 940-8800
     Email: sreisman@katten.com

                         About Venator

Venator (NYSE: VNTR) is a global manufacturer and marketer of
chemical products that comprise a broad range of pigments and
additives that bring color and vibrancy to buildings, protect and
extend product life, and reduce energy consumption.  It markets its
products globally to a diversified group of industrial customers
through two segments: Titanium Dioxide, which consists of its TiO2
business, and Performance Additives, which consists of its
functional additives, color pigments and timber treatment
businesses.  Based in Wynyard, U.K., Venator employs approximately
2,800 associates and sells its products in more than 106
countries.

After reaching terms of a Prepackaged Plan, the Debtors Materials
PLC, and 23 affiliated companies filed petitions seeking relief
under chapter 11 of the Bankruptcy Code (Bankr. S.D. Tex. Lead Case
No. Case No. 23-90301) on May 14, 2023. The Debtors' cases have
been assigned to Judge David R Jones.

In connection with the prepackaged Chapter 11 and recapitalization
process, the Debtors tapped Kirkland & Ellis, LLP and Kirkland &
Ellis International, LLP as legal counsels; Jackson Walker LLP as
conflicts counsel and co-counsel with Kirkland & Ellis; Alvarez &
Marsal North America, LLC as restructuring advisor; and Moelis &
Company, LLC as financial advisor and investment banker. Epiq
Corporate Restructuring, LLC is the claims, noticing and
solicitation agent.


VENATOR MATERIALS: Taps Alvarez & Marsal as Restructuring Advisor
-----------------------------------------------------------------
Venator Materials, PLC and its affiliates seek approval from the
U.S. Bankruptcy Court for the Southern District of Texas to employ
Alvarez & Marsal North America, LLC as restructuring advisor.

The firm's services include:

   (a) assistance to the Debtors with the preparation of
financial-related disclosures required by the court, including
monthly operating reports;

   (b) assistance with the information and analyses required
pursuant to the debtor-in-possession financing;

   (c) assistance with the identification and implementation of
short-term cash management procedures;

   (d) assistance with vendor management and accounts payable
cut-off and reporting;

   (e) assistance with the identification of executory contracts
and leases and performance of cost/benefit evaluations with respect
to the affirmation or rejection of each;

   (f) assistance to the Debtors' management team and counsel
focused on the coordination of resources related to the ongoing
reorganization effort;

   (g) assistance with the preparation of financial information for
distribution to creditors and others, including, but not limited
to, cash flow projections and budgets, cash receipts and
disbursement analysis, analysis of various asset and liability
accounts, and analysis of proposed transactions for which court
approval is sought;

   (h) attendance at meetings and assistance in discussions;

   (i) analysis of creditor claims by type, entity and individual
claim, including assistance with development of databases, as
necessary, to track such claims;

   (j) assistance with the preparation of information and analysis
necessary for the confirmation of a Chapter 11 plan of
reorganization;

   (k) assistance with the analysis and preparation of information
necessary to assess the tax attributes related to the confirmation
of a plan of reorganization; and

   (l) other general business consulting services.

The firm will be paid at these rates:

     Managing Directors    $1,025 to $1,375 per hour
     Directors             $750 to $975 per hour
     Analysts/Associates   $425 to $775 per hour

The firm received $1.65 million and EUR350,000 as retainer.

Jeff Stegenga, a partner at Alvarez & Marsal, disclosed in a court
filing that his firm is a "disinterested person" pursuant to
Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Jeff Stegenga
     Alvarez & Marsal North America, LLC
     600 Madison Avenue, 8th Floor
     New York, NY 10022
     Tel: (212) 759-4433
     Fax: (212) 759-5532
     Email: jstegenga@alvarezandmarsal.com

                         About Venator

Venator (NYSE: VNTR) is a global manufacturer and marketer of
chemical products that comprise a broad range of pigments and
additives that bring color and vibrancy to buildings, protect and
extend product life, and reduce energy consumption.  It markets its
products globally to a diversified group of industrial customers
through two segments: Titanium Dioxide, which consists of its TiO2
business, and Performance Additives, which consists of its
functional additives, color pigments and timber treatment
businesses.  Based in Wynyard, U.K., Venator employs approximately
2,800 associates and sells its products in more than 106
countries.

After reaching terms of a Prepackaged Plan, the Debtors Materials
PLC, and 23 affiliated companies filed petitions seeking relief
under chapter 11 of the Bankruptcy Code (Bankr. S.D. Tex. Lead Case
No. Case No. 23-90301) on May 14, 2023. The Debtors' cases have
been assigned to Judge David R Jones.

In connection with the prepackaged Chapter 11 and recapitalization
process, the Debtors tapped Kirkland & Ellis, LLP and Kirkland &
Ellis International, LLP as legal counsels; Jackson Walker LLP as
conflicts counsel and co-counsel with Kirkland & Ellis; Alvarez &
Marsal North America, LLC as restructuring advisor; and Moelis &
Company, LLC as financial advisor and investment banker. Epiq
Corporate Restructuring, LLC is the claims, noticing and
solicitation agent.


VENATOR MATERIALS: Taps Jackson Walker as Co-Counsel
----------------------------------------------------
Venator Materials PLC and its affiliates seek approval from the
U.S. Bankruptcy Court for the Southern District of Texas to employ
Jackson Walker, LLP as conflict counsel and co-counsel with
Kirkland & Ellis.

The firm's services include:

     a. providing the Debtors with legal advice regarding local
rules, practices and procedures, including Fifth Circuit law;

     b. providing services in connection with the administration of
the Debtors' Chapter 11 cases, including, without limitation,
preparing agendas, hearing notices and witness and exhibit lists,
and coordinating with chambers;

     c. reviewing and commenting on proposed drafts of pleadings to
be filed with the court;

     d. at the request of the Debtors, appearing in court and at
any meeting with the U.S. Trustee and creditors;

     e. performing all other services assigned by the Debtors to
the firm as conflicts counsel and co-counsel; and

     f. providing legal advice on any matter in which Kirkland &
Ellis may have a conflict.

Jackson Walker will be paid at these rates:

     Partners            $750 to $1,075 per hour
     Associates          $475 to $750 per hour
     Paraprofessionals   $230 to $250 per hour

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

The Debtors paid an initial retainer to the firm in the amount of
$275,000.

Matthew Cavenaugh, Esq., a partner at Jackson Walker, disclosed in
a court filing that his firm is a "disinterested person" pursuant
to Section 101(14) of the Bankruptcy Code.

Mr. Cavenaugh also disclosed the following in accordance with
Appendix B-Guidelines for reviewing fee applications filed by
attorneys in larger Chapter 11 cases:

   Question:  Did the firm agree to any variations from, or
alternatives to, the firm's standard billing arrangements for this
engagement?

   Response:  No.

   Question: Do any of the Jackson Walker professionals in this
engagement vary their rate based on the geographical location of
the Debtors' Chapter 11 cases?

   Response:  No.

   Question: If the firm has represented the Debtors in the 12
months prepetition, disclose the firm's billing rates and material
financial terms for the prepetition engagement, including any
adjustments during the 12 months prepetition. If the firm's billing
rates and material financial terms have changed postpetition,
explain the difference and the reasons for the difference.

   Response:  Mr. Cavenaugh's hourly rate is $1,045. The rates of
other restructuring attorneys at the firm range from $475 to $1,075
an hour while the paraprofessional rates range from $230 to $250
per hour. The firm represented the
Debtors during the weeks immediately before the petition date using
the foregoing hourly rates.

   Question: Have the Debtors approved the firm's budget and
staffing plan, and if so, for what budget period?

   Response:  The firm has not prepared a budget and staffing plan.


Jackson Walker can be reached at:

     Matthew D. Cavenaugh, Esq.
     Jackson Walker, LLP
     1401 McKinney Street, Suite 1900
     Houston, TX 77010
     Tel: (713) 752-4200
     Fax: (713) 752-4221
     Email: mcavenaugh@jw.com

                         About Venator

Venator (NYSE: VNTR) is a global manufacturer and marketer of
chemical products that comprise a broad range of pigments and
additives that bring color and vibrancy to buildings, protect and
extend product life, and reduce energy consumption.  It markets its
products globally to a diversified group of industrial customers
through two segments: Titanium Dioxide, which consists of its TiO2
business, and Performance Additives, which consists of its
functional additives, color pigments and timber treatment
businesses.  Based in Wynyard, U.K., Venator employs approximately
2,800 associates and sells its products in more than 106
countries.

After reaching terms of a Prepackaged Plan, the Debtors Materials
PLC, and 23 affiliated companies filed petitions seeking relief
under chapter 11 of the Bankruptcy Code (Bankr. S.D. Tex. Lead Case
No. Case No. 23-90301) on May 14, 2023. The Debtors' cases have
been assigned to Judge David R Jones.

In connection with the prepackaged Chapter 11 and recapitalization
process, the Debtors tapped Kirkland & Ellis, LLP and Kirkland &
Ellis International, LLP as legal counsels; Jackson Walker LLP as
conflicts counsel and co-counsel with Kirkland & Ellis; Alvarez &
Marsal North America, LLC as restructuring advisor; and Moelis &
Company, LLC as financial advisor and investment banker. Epiq
Corporate Restructuring, LLC is the claims, noticing and
solicitation agent.


VENATOR MATERIALS: Taps Moelis & Company as Financial Advisor
-------------------------------------------------------------
Venator Materials PLC and its affiliates seek approval from the
U.S. Bankruptcy Court for the Southern District of Texas to employ
Moelis & Company, LLC.

The Debtors require a financial advisor and investment banker to:

   (a) assist in reviewing and analyzing the Debtors' results of
operations, financial condition, and business plans;

   (b) assist the Debtors in reviewing and analyzing any potential
restructuring, capital or sale transaction;

   (c) advise the Debtors on the terms of securities they offer in
any potential capital transaction;

   (d) participate in hearings before the bankruptcy court and
provide testimony on matters mutually agreed upon in good faith;

   (e) advise the Debtors on the preparation of information
memoranda for a potential restructuring, capital or sale
transaction;

   (f) assist the Debtors in contacting potential counterparties or
purchasers of a capital transaction that Moelis and the Debtors
agree are appropriate for the applicable transaction, and meet with
and provide them with the information memo and such additional
information about the Debtor's assets, properties or businesses;
and

   (g) provide other financial advisory and investment banking
services.

Moelis & Company will be paid as follows:

   (a) A monthly retainer fee of US$150,000.

   (b) A non-refundable cash fee of $8 million at the closing of a
restructuring.

   (c) At the closing of a capital transaction, a non-refundable
cash fee of:

     (i) 4 percent of the aggregate gross amount or face value of
capital raised in the transaction as equity, equity-linked
interests, options, warrants or other rights to acquire equity
interests (including any rights offerings); plus

    (ii) 2 percent of the aggregate gross amount of unsecured debt
obligation and other unsecured interests raised in the capital
transaction; plus

   (iii) 1 percent of the aggregate gross amount of face value of
secured debt obligations and other secured interests raised in the
capital transaction. The Debtors will pay a separate fee in respect
of each capital transaction in the event that more than one capital
transaction occurs.

   (d) A fee equal to a market-based fee to be agreed to by the
Debtors and Moelis at the closing of a sale transaction.

Zul Jamal, managing director at Moelis & Company, disclosed in a
court filing that the firm is a "disinterested person" pursuant to
Section 101(14) of the Bankruptcy Code.

Moelis & Company can be reached through:

     Zul Jamal
     Moelis & Company, LLC
     399 Park Avenue, 4th Floor
     New York, NY 10022
     Tel: 1 212 883 3800
     Fax: 1 212 880 4260
     Email: zul.jamal@moelis.com

                         About Venator

Venator (NYSE: VNTR) is a global manufacturer and marketer of
chemical products that comprise a broad range of pigments and
additives that bring color and vibrancy to buildings, protect and
extend product life, and reduce energy consumption.  It markets its
products globally to a diversified group of industrial customers
through two segments: Titanium Dioxide, which consists of its TiO2
business, and Performance Additives, which consists of its
functional additives, color pigments and timber treatment
businesses.  Based in Wynyard, U.K., Venator employs approximately
2,800 associates and sells its products in more than 106
countries.

After reaching terms of a Prepackaged Plan, the Debtors Materials
PLC, and 23 affiliated companies filed petitions seeking relief
under chapter 11 of the Bankruptcy Code (Bankr. S.D. Tex. Lead Case
No. Case No. 23-90301) on May 14, 2023. The Debtors' cases have
been assigned to Judge David R Jones.

In connection with the prepackaged Chapter 11 and recapitalization
process, the Debtors tapped Kirkland & Ellis, LLP and Kirkland &
Ellis International, LLP as legal counsels; Jackson Walker LLP as
conflicts counsel and co-counsel with Kirkland & Ellis; Alvarez &
Marsal North America, LLC as restructuring advisor; and Moelis &
Company, LLC as financial advisor and investment banker. Epiq
Corporate Restructuring, LLC is the claims, noticing and
solicitation agent.


VERTEX ENERGY: Fitch Affirms B- LongTerm IDR, Outlook Stable
------------------------------------------------------------
Fitch Ratings has affirmed Vertex Energy Inc's (Vertex) and Vertex
Refining Alabama LLC's Long-Term Issuer Default Ratings (IDR) at
'B-'. Fitch has also affirmed a 'B'/'RR3' rating of Vertex Refining
Alabama's senior secured term loan. The Rating Outlook is Stable.

Vertex's 'B-' rating reflects its small scale compared to peers,
high sensitivity to U.S. Gulf Coast (USGC) crack spreads, low
refining complexity, single refinery operational risk, risks
related to its renewable diesel project, and reliance on FCF
generation to support liquidity. The rating benefits from above
average near-term expected refining margins and a forward-looking
energy transition profile of the business model. Vertex's gross
leverage including intermediation facility debt was elevated at
4.7x at end-2022. Fitch expects it to reach 2.8x by end-2023 and
remain within the negative rating sensitivity of 5.0x in
2024-2026.

The Stable Outlook is driven by Fitch's current expectations of
sufficient liquidity for Vertex to cover expansionary capex and
working capital outflows. Fitch based its projections on gradual
normalization of refining crack spreads in 2023-2024 and healthy
margins for renewable diesel.

KEY RATING DRIVERS

Crack Spreads Normalizing: Middle distillate crack spreads soared
across the globe in early March 2022 partially driven by fears of
disruptions due to potentially lower exports from Russia,
restrictions in China and previous refinery shutdowns in the U.S.
and worldwide. Gasoline gross refining margins also jumped in 1H22.
Middle distillate and gasoline cracks had diverging dynamics in
2H22-1H23. For instance, USGC gasoline crack spreads had been
falling until December 2022 reaching levels below the five-year
average and reversed direction in 2023 and continue to be at
elevated levels. Middle distillate cracks were strong in 2H22 but
fell in 1H23 and remain close to normal levels now.

Vertex benefited from elevated crack spreads in 2022 despite the
increased natural gas prices and other costs, although oil product
price hedges limited its profitability surge. Vertex's
Fitch-adjusted EBITDA was $82 million in 2022 (excluding
deconsolidated assets held for sale but after the $93 million cash
cost of hedges), up from small or negative EBITDA from its legacy
assets in 2018-2021. High oil products prices also lifted profits
at its legacy recycling segment. Fitch's rating case assumes
normalization of refining margins in 2023-2024. Fitch forecasts
Vertex's average 2024-2025 EBITDA at almost $90 million given the
projected contribution from renewable fuel operations.

Significant Leverage, Mixed FCF: Under Fitch's current crack
spreads assumptions, Vertex should generate substantial negative
FCF in 2023 and positive FCF in 2024-2025. Negative 2023 FCF is a
result of expansionary capex and working capital cash outflows,
which should partially reverse in 2024. The company's reliance on
FCF to maintain cash makes it vulnerable to unexpected refining
margin downswings. Fitch currently expects Vertex's EBITDA leverage
to fluctuate between 2.8x and 4.2x in 2023-2027. Vertex has
recently exchanged $80 million portion of its convertible notes for
equity, which should help limit the leverage increase at mid-cycle
point.

Renewable Diesel Facility Launched: Vertex has converted its
hydrocracking unit at Mobile refinery to a renewable diesel
production unit. Commercial production of renewable diesel began at
the end of May 2023 after a delay caused by the feedstock pumping
system failure, which was fixed. The company aims to reach 8
thousand barrels per day (kb/d) renewable diesel production by the
end of June 2023 and expand the capacity to 14 kb/d, which Fitch
estimates to be positive for the refinery's profitability and
company's longer-term prospects. The project cost was around $115
million for the first stage. The company is assessing investments
required for the capacity expansion.

Significant Renewable Fuel Exposure: Vertex has recently received
an approval for D4 Renewable Identification Numbers (RINs) credits
and expects to start commercial sales of renewable diesel in June
2023. Fitch forecasts the project will increase Vertex's 2023
annual gross profit by roughly $50 million. Fitch expects Vertex to
generate a significant portion of EBITDA from its renewable fuel
production in the future. Fitch considers inability to secure plant
oil feedstock at reasonable cost, weakening renewable diesel
margins (e.g., due to regulatory actions or product oversupply) and
project expansion delays as the main risks. The company plans to
diversify its feedstocks after using soybean oil initially.

Legacy Segments Provide Diversification: Vertex sold one of its two
UMO refineries together with the related UMO collection business
for $90 million in February 2023. The proceeds were mainly used for
capex and working capital investments. The remaining UMO refinery
in Louisiana produces vacuum gas oil from UMO and sells it to
refineries and the marine fuels market. Vertex also has a legacy
refining and marketing (R&M) segment that re-refines UMO, petroleum
distillates, and chemical feedstock from pipeline operators,
refineries, chemical plants into pygas, gasoline blendstock and
marine fuel cutter stock. Fitch estimates that remaining UMO and
R&M business lines can generate roughly $10-20 million annually in
2023-2026. UMO profits are positively correlated with the level of
oil prices.

Scale, Low Complexity Pressure Rating: Vertex's main EBITDA driver
is its Mobile refinery. Fitch expects its core profitability before
EBITDA from renewable diesel to be more sensitive to oil crack
spreads than peers' refineries, which are typically more complex.
Vertex partially hedges short-term crack spread but will be
vulnerable to longer term market fluctuations. Vertex has strong
market position in its region but largely relies on a single asset
for cash flow generation because its other segments are
substantially smaller in scale.

Intermediation Liabilities Treated as Debt: Fitch adds the expected
amounts drawn under Vertex's intermediation agreement with
Macquarie to debt. Vertex uses this facility to pay for Mobile
refinery inventory. The outstanding liabilities under the facility
were $107 million at end-1Q23, which constitutes around 40% of
Vertex's Fitch-adjusted debt. Macquarie charges interest on the
facility. The facility expires in April 2025 but can be cancelled
earlier by each party. Vertex secured another facility dedicated to
renewable fuel that has similar terms to the intermediation
facility covering conventional oil products. Fitch estimates this
facility could reach roughly $100 million by end-2024based on our
assumptions. It expires in June 2025.

PSL Considerations: Fitch views Vertex Refining Alabama LLC's
(Vertex's subsidiary operating the Mobile refinery) standalone
credit profile at the same level as Vertex's. Therefore, Fitch
assigns the same IDR's to both entities. Vertex guarantees Vertex
Refining Alabama LLC's term loan and intermediation facility.

No Equity Credit for Convertibles: Fitch does not assign any equity
credit to Vertex's $15 million outstanding convertible notes
because they do not have coupon deferral option, permanence
commitment and other necessary characteristics. Vertex reduced the
notes principal by $80 million in June 2023 primarily through
exchanging them for common shares.

DERIVATION SUMMARY

Vertex has smaller scale than Delek US Holdings, Inc. (BB-/Stable),
CVR Energy, Inc. (BB-/Stable), PBF Holding Company LLC (BB-/Stable)
and CITGO Petroleum Corp. (B/Stable) due to reliance on a single
refinery that dominates its asset base despite presence of the
legacy recycling business. Vertex's Mobile refinery is also less
complex than those of its peers, therefore we expect it to be more
sensitive to price environment. Vertex liquidity is less
diversified than Delek's, CITGO's or PBF's due to its focus on FCF
generation to cover debt maturities or unexpected swings in working
capital.

KEY ASSUMPTIONS

Fitch's Key Assumptions Within Its Rating Case for the Issuer:

-- Uninterrupted access to liquidity;

-- Base Case WTI oil price $75/bbl in 2023, $70/bbl in 2024,
   $65/bbl in 2025, $60/bbl in 2026 and $57/bbl at midcycle point;

-- Crack spread declining by a third between 2023 and 2024 and
   remaining flat thereafter;

-- 72 kboe/d throughput in 2023-2027;

-- 6 kboe/d of renewable diesel production in 2H23, increasing to
   11 kboe/d in 2024 and 13/kb/d in 2025-2027;

-- Blenders tax credit at $1 per gallon in 2023-2027;

-- Capex of $130 million in 2023, $80 million in 2024 and $30
   million in 2025-2027;

-- No dividends in 2023-2027.

KEY RECOVERY RATING ASSUMPTIONS

The recovery analysis assumes that Vertex would be liquidated
rather than reorganized as a going-concern (GC) in bankruptcy.
Fitch has assumed a 10% administrative claim.

Going-Concern Approach

Vertex's GC EBITDA estimate of $60 million reflects Fitch's view of
a sustainable, post-reorganization EBITDA level upon which Fitch
bases the enterprise valuation (EV). This value is based on
mid-cycle refining crack spreads and the successful hydrocracking
unit conversion.

An EV multiple of 3.5x was applied to the GC EBITDA to calculate a
post-reorganization EV of $210 million. This is below the median
5.3x exit multiple for energy in Fitch's Energy, Power and
Commodities Bankruptcy Enterprise Value and Creditor Recoveries
(Fitch Case Studies - September 2022). It is below the multiple
previously used for Vertex's HY refining peer PBF Holdings (3.75x).
Fitch views PBF's business profile as stronger despite Vertex's
investments in renewable diesel production and legacy recycling
business.

Liquidation Approach

The liquidation estimate reflects Fitch's view of the value of
balance sheet assets that can be realized in sale or liquidation
processes conducted during a bankruptcy or insolvency proceeding
and distributed to creditors.

For liquidation value, Fitch applied a 85% advance rate to Vertex's
inventories as crude and refined products are standardized and
easily re-sellable. Fitch used 75% advance rate for the company's
receivables and 35% rate for its fixed assets including investments
in renewable diesel. The advance rate used for Vertex is below
Fitch's 50% standard because Fitch assigns low value to Mobile
refinery's conventional assets under distressed market conditions.

The maximum of these two approaches was the liquidation approach of
$340 million.

Fitch assumed the inventory intermediation facility at level of
Mobile refinery (Vertex Refining Alabama LLC) was $107 million and
has effective priority to the term loan and convertible notes
because it is secured by the most liquid assets (i.e., oil
inventory) and may be replaced with a super-senior facility if
Vertex's credit profile weakens. Similar approach was applied to
Vertex Renewables Alabama LLC's new intermediation facility. The
remaining funds are used to cover Vertex Refining Alabama's $152
million term loan secured by property, plant and equipment as well
as other assets. The $15 million unsecured convertible notes issued
by Vertex's HoldCo are subordinated to the intermediation facility
and the term loan.

The allocation of value in the liability waterfall results in
recovery corresponding to 'RR3' for the secured term loan.


RATING SENSITIVITIES

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

-- Upgrade is unlikely unless the company achieves significantly
   greater scale, improved asset diversification and stronger
   liquidity.

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

-- Deterioration in liquidity due to inability to cover working
   capital outflows, capex overruns or other reasons;

-- Failure to timely refinance the 2025 term loan;

-- EBITDA interest coverage below 1.5x at mid-cycle;

-- EBITDA leverage exceeding 5.0x at mid-cycle.


VICE GROUP: Committee Taps Alvarez & Marsal as Financial Advisor
----------------------------------------------------------------
The official committee of unsecured creditors appointed in the
Chapter 11 cases of Vice Group Holding Inc. and its affiliates
seeks approval from the U.S. Bankruptcy Court for the Southern
District of New York to employ Alvarez & Marsal North America, LLC
as financial advisor.

The firm will render these services:

     (a) assist in the assessment and monitoring of cash flow
budgets, liquidity, and operating results;

     (b) assist in the review of Court disclosures;

     (c) assist in the review of the Debtors' cost/benefit
evaluations with respect to the assumption or rejection of
executory contracts and/or unexpired leases;

     (d) assist in the review of the Debtors' proposed key employee
retention plan and key employee incentive plan;

     (e) attend meetings with the Debtors, their lenders and
creditors, potential investors, the committee and any other
official committees organized in these Chapter 11 cases, the U.S.
Trustee, other parties in interest, and professionals hired by the
same, as requested;

     (f) assist in the review of any tax issues;

     (g) assist in the investigation and pursuit of causes of
actions;

     (h) assist in the review of the claims reconciliation and
estimation process;

     (i) assist in the review of the Debtors' business plan;

     (j) assist in the review of the sales or dispositions of the
Debtors' assets;

     (k) assist in the review and/or preparation of information and
analysis necessary for the confirmation of a plan in these Chapter
11 cases; and

     (l) render such other general business consulting or such
other assistance as the committee or its counsel may deem
necessary, consistent with the role of a financial advisor and not
duplicative of services provided by other professionals in these
Chapter 11 cases.

The hourly rates of the firm's professionals are as follows:

     Managing Directors $1,025 - $1,375
     Directors              $775 - $975
     Associates             $575 - $775
     Analysts               $425 - $550

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

Andrea Gonzalez, a managing director at Alvarez & Marsal North
America, disclosed in a court filing that the firm is a
"disinterested person" as that term is defined in Section 101(14)
of the Bankruptcy Code.

The firm can be reached through:

     Andrea Gonzalez
     Alvarez & Marsal North America, LLC
     540 West Madison Street, Suite 1800
     Chicago, IL 60661
     Telephone: (312) 601-4220
     Facsimile: (312) 332-4599
     Email: andrea.gonzalez@alvarezandmarsal.com

                     About Vice Group Holding

Vice is a global, multi-platform media company with a collection of
powerful brands, producing premium award-winning content for a
highly engaged global youth audience. It creates thousands of
pieces of content each week globally, including editorial, digital
and social video, experiential events, commercials, music videos,
scripted and unscripted television, feature documentaries, and
movies.

Vice Group Holding, Inc. and its affiliates sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. S.D.N.Y. Lead Case No.
23-10738) on May 15, 2023. At the time of the filing, the Debtors
reported $500 million to $1 billion in both assets and
liabilities.

Judge John P. Mastando III oversees the cases.

The Debtors tapped Togut, Segal & Segal, LLP as bankruptcy counsel;
Shearman & Sterling, LLP as special counsel; PJT Partners, Inc. and
Liontree Advisors, LLC as financial advisors; and AP Services, LLC
as restructuring advisor. Frank Pometti of AP Services serves as
the Debtors' chief restructuring officer. Stretto, Inc. is the
claims and noticing agent and administrative advisor.

The U.S. Trustee for Region 2 appointed an official committee to
represent unsecured creditors in the Debtors' Chapter 11 cases. The
committee tapped Pachulski Stang Ziehl & Jones, LLP as legal
counsel and Alvarez & Marsal North America, LLC as financial
advisor.


VICE GROUP: Committee Taps Pachulski Stang Ziehl & Jones as Counsel
-------------------------------------------------------------------
The official committee of unsecured creditors appointed in the
Chapter 11 cases of Vice Group Holding Inc. and its affiliates
seeks approval from the U.S. Bankruptcy Court for the Southern
District of New York to employ Pachulski Stang Ziehl & Jones LLP as
counsel.

The firm will render these services:

     (a) assist, advise, and represent the committee in its
consultations with the Debtors regarding the administration of
these Chapter 11 cases;

     (b) assist, advise, and represent the committee with respect
to the Debtors' retention of professionals and advisors with
respect to the Debtors' business and these cases;

     (c) assist, advise, and represent the committee in analyzing
the Debtors' assets and liabilities, investigate the extent and
validity of liens and participate in and review any proposed asset
sales, any asset dispositions, financing arrangements, and cash
collateral stipulations or proceedings;

     (d) assist, advise, and represent the committee in any manner
relevant to reviewing and determining the Debtors' rights and
obligations under leases and other executory contracts;

     (e) assist, advise, and represent the committee in
investigating the acts, conduct, assets, liabilities, and financial
condition of the Debtors, their operations, and the desirability of
the continuance of any portion of those operations, and any other
matters relevant to the cases or to the formulation of a plan;

     (f) assist, advise, and represent the committee in connection
with any sale of the Debtors' assets;

     (g) assist, advise, and represent the committee in its
participation in the negotiation, formulation, or objection to any
plan of liquidation or reorganization;

     (h) assist, advise, and represent the committee in
understanding its powers and its duties under the Bankruptcy Code
and the Bankruptcy Rules;

     (i) assist, advise, and represent the committee in the
evaluation of claims and on any litigation matters; and

     (j) provide such other services to the committee as may be
necessary in these cases.

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

     Partners/Counsel $875 - $1,995
     Associates         $725 - $895
     Paralegals         $495 - $545

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

The firm provided the following information in response to the
request for additional information set forth in Paragraph D.1 of
the Fee Guidelines.

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

  Response: No.

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

  Response: No.

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

  Response: The firm did not represent the client in the 12-month
period prepetition. The billing rates for the firm are disclosed in
the Application and are subject to periodic adjustment in
accordance with the firm's practice.

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

  Response: No.

Bradford Sandler, Esq., a partner at Pachulski Stang Ziehl & Jones,
disclosed in a court filing that the firm is a "disinterested
person" as that term is defined in Section 101(14) of the
Bankruptcy Code.

The firm can be reached through:

     Bradford J. Sandler, Esq.
     Pachulski Stang Ziehl & Jones LLP
     780 Third Avenue, 34th Floor
     New York, NY 10017
     Telephone: (212) 561-7700
     Facsimile: (212) 561-7777
     Email: bsandler@pszjlaw.com

                     About Vice Group Holding

Vice is a global, multi-platform media company with a collection of
powerful brands, producing premium award-winning content for a
highly engaged global youth audience. It creates thousands of
pieces of content each week globally, including editorial, digital
and social video, experiential events, commercials, music videos,
scripted and unscripted television, feature documentaries, and
movies.

Vice Group Holding, Inc. and its affiliates sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. S.D.N.Y. Lead Case No.
23-10738) on May 15, 2023. At the time of the filing, the Debtors
reported $500 million to $1 billion in both assets and
liabilities.

Judge John P. Mastando III oversees the cases.

The Debtors tapped Togut, Segal & Segal, LLP as bankruptcy counsel;
Shearman & Sterling, LLP as special counsel; PJT Partners, Inc. and
Liontree Advisors, LLC as financial advisors; and AP Services, LLC
as restructuring advisor. Frank Pometti of AP Services serves as
the Debtors' chief restructuring officer. Stretto, Inc. is the
claims and noticing agent and administrative advisor.

The U.S. Trustee for Region 2 appointed an official committee to
represent unsecured creditors in the Debtors' Chapter 11 cases. The
committee tapped Pachulski Stang Ziehl & Jones, LLP as legal
counsel and Alvarez & Marsal North America, LLC as financial
advisor.


WESTERN URANIUM: All Four Proposals Passed at Annual Meeting
------------------------------------------------------------
Western Uranium & Vanadium Corp. held its Annual General and
Special Meeting of Shareholders at which shareholders:

    (1) elected George E. Glasier, Bryan Murphy, and Andrew Wilder
as directors;

    (2) approved the reappointment of MNP LLP as auditor for the
Company and authorized the Board to fix the auditor's remuneration
for the ensuing year;

    (3) approved the Company's 2023 Incentive Stock Option Plan;
and

    (4) approved the Company's Shareholder Rights Plan.

                 About Western Uranium & Vanadium

Western Uranium & Vanadium Corp. is engaged in the business of
exploring, developing, mining and production from its uranium and
vanadium resource properties.

Western Uranium reported a net loss of $713,767 for the year ended
Dec. 31, 2022, compared to a net loss of $2.07 million for the year
ended Dec. 31, 2021. As of Dec. 31, 2022, the Company had $33.20
million in total assets, $3.94 million in total liabilities, and
$29.26 million in total shareholders' equity.

Mississauga, Canada-based MNP LLP, the Company's auditor since
2015, issued a "going concern" qualification in its report dated
April 17, 2023, citing that the Company has incurred continuing
losses and negative cash flows from operations and is dependent
upon future sources of equity or debt financing in order to fund
its operations.  These conditions raise substantial doubt about the
Company's ability to continue as a going concern.


WILLOW LAKE: Sale Proceeds to Pay Off Claims in Plan
----------------------------------------------------
Willow Lake Holdings, LLC, and Willow Lake Mitigation, LLC,
submitted a Second Amended Joint Plan of Reorganization.

Willow Lake Holdings ("WLH") owns approximately 375 acres of
wetlands in Cameron Parish on which the Willow Lake Mitigation Bank
("Mitigation Bank") operates.  Willow Lake Mitigation, LLC ("WLM")
was organized by WLH to serve as the Mitigation Bank "Sponsor,"
which includes the handling of restoration operations and the
pursuit of funding to develop bank credits ("Mitigation Credits")
that are sold for profit.

The sale of Mitigation Credits generally constitutes the only
source of business income for the Debtors.  The Debtors also
receive Patronage Refunds from First South Farm Credit, ACA, and
WLH receives a nominal annual rental in connection with a Hunting
Lease.

WLH owns approximately 375 acres of bare wetlands in Cameron
Parish, Louisiana (the "Real Estate"), with its interest valued at
$800,000. WLM, as bank Sponsor, holds Mitigation Credits for sale,
and estimates the value of current and future credits to be
$6,664,000.00. WLM also has two escrow accounts pledged in favor of
the U.S. Army Corps of Engineers ("USACE") in connection with the
Mitigation Bank. These Escrow Accounts respectively contained
$175,116.94 and $88,525.80 as of January 31, 2023. Otherwise,
Debtors had a nominal amount of cash (less than $8,000) as of the
Petition Date.

Both WLH and WLM are parties to contracts creating and related to
the Mitigation Bank. The Mitigation Bank adds much greater value to
the Real Estate. Debtors also believe they may have causes of
action against certain insiders.

Under the Plan, Class 2 General Unsecured Claims are impaired. The
only known claimant in this Class is JMB Companies, Inc., with a
claim in the amount of $65,147.83. The Class 2 General Unsecured
Claims will receive no payment until the Class 1 Secured Claims are
satisfied in full. The Class 2 General Unsecured Claims are
expected to be satisfied, in full and without interest, from the
Plan Sale proceeds remaining after surcharge application and full
satisfaction of the Class 1 Secured Claims.  In the event the
remaining Plan Sale proceeds are not sufficient to satisfy Class 2
General Unsecured Claims in full, this class will share in the
available proceeds pro rata.

Class 3 Unsecured Non-Debtor Affiliate Claims are impaired and
consist of claims arising from pre-petition payments by insiders
JRC, MRL, and H2Bravo to help fund WLM, and pre-petition payments
by insiders JRC and MRL to help fund WLH. This class also includes
claims of Daniel Moran, Holcomb Resources, Inc. (HRI), and
Ecosystem Renewal, LLC, whether for payments made to fund WLM or
WLH, for services provided or rendered, for loss of value, and
otherwise. The Class 3 Unsecured Non-Debtor Affiliate Claims will
receive no payment, and confirmation of this Plan does not
constitute an admission or denial of liability on any said claims.
These claims will remain outstanding and will be litigated in state
court in the 38th Judicial District Court, Parish of Cameron, State
of Louisiana, Docket No. 10-20883, Holcomb Resources, Inc. v.
Willow Lake Holdings, LLC, et al. In the event the remaining Plan
Sale proceeds are not sufficient to satisfy Class 3 Unsecured
Non-Debtor Affiliate Claims in full, this class will share in the
available proceeds pro rata after the determination of the amounts
of said claims.

The Plan will be funded primarily from the proceeds of the Plan
Sale (as outlined in Section 4.6 of this Plan). The Plan Sale is
expected to close on or before August 31, 2023, and all liens,
mortgages, security interests and other interests and claims in any
property sold will be referred to the proceeds, unless specifically
reserved. The Plan may also be funded by other income generated by
the Debtors' business operations.

Plan Sale approval is being sought by separate motion
pre-confirmation (the "Sale Motion," Doc. 39). The Plan Sale will
be handled by online Auction on July 27, 2023, and is expected to
close by August 31, 2023.

The Debtor's project that they will receive a purchase price of
over $3,000,000.00, based on offers received prior to the filing of
the bankruptcy case. The Debtor would submit that the Plan is
feasible.

Moreover, all projected disposable income of the Debtors to be
received in a three-year period, or such longer period as the court
may approve but not to exceed five years, will be applied to the
Plan. Proceeds received from all Claims and Causes of Action
asserted on behalf of the Debtors or Reorganized Debtors will be
applied to satisfy Allowed Claims in accordance with the
classification system and treatment in this Plan.

Attorneys for the Debtors:

     Bradley L. Drell, Esq.
     Heather M. Mathews, Esq.
     GOLD, WEEMS, BRUSER, SUES & RUNDELL
     P. O. Box 6118
     Alexandria, LA 71307-6118
     Tel: (318) 445-6471
     Fax: (318) 445-6476
     E-mail: bdrell@goldweems.com

A copy of the Second Amended Joint Plan of Reorganization dated
June 28, 2023, is available at https://tinyurl.ph/zIVbe from
PacerMonitor.com.

                       About Willow Lake

Willow Lake Holdings, LLC, owns a 374.91-acre property in Cameron
Parish, La., valued at $800,000.

Willow Lake Holdings and affiliate, Willow Lake Mitigation, LLC,
filed voluntary petitions for relief under Chapter 11 of the
Bankruptcy Code (Bankr. W.D. La. Lead Case No. 23-20083) on Feb.
27, 2023. In the petition signed by its manager, William Barron,
Willow Lake Holdings reported $800,000 in assets and $4,323,619 in
liabilities.

Judge John W. Kolwe presides over the cases.

Bradley L. Drell, Esq., at Gold, Weems, Bruser, Sues & Rundell,
APLC, represents the Debtor.


WILLSCOT MOBILE: S&P Upgrades ICR to 'BB', Outlook Stable
---------------------------------------------------------
S&P Global Ratings raised its issuer credit rating to 'BB' from
'BB-' on Phoenix-based WillScot Mobile Mini Holdings Corp.
(WillScot). S&P also raised its rating on the company's senior
secured notes to 'BB-' from 'B+'. The recovery rating remains '5'
(rounded estimate: 20%).

The stable outlook reflects S&P's expectation that WillScot will be
able to increase rental rates to minimize the impact of softening
demand.

WillScot's operating performance has improved significantly since
its acquisition of Mobile Mini in July 2020, benefitting from
higher rental rates, lower transaction-related expenses, and
realization of expected synergies from acquisitions.

S&P said, "We expect WillScot's operating performance and credit
metrics to remain strong through 2024. We expect the company to
benefit from higher rental rates, in both the modular- and
storage-leasing segments, considering the healthy spreads between
spot pricing markets and the company's contracted pricing. As a
result, we expect WillScot to continue to increase prices to
customers through the contract renewal process. The growth in
rental rates is also supported by the increasing penetration of its
higher-margin ancillary product offerings (referred to as
value-added products and services [VAPS]). Additionally, we expect
the company to benefit from potential tailwinds associated with
customers' onshoring and reshoring projects, as well as its
increasing exposure to less cyclical end-markets like
infrastructure, manufacturing, and renewable energy. Furthermore,
the company's profit margins have benefitted from lower
transaction-related expenses and the realization of expected
synergies associated with the Mobile Mini acquisition. As a result,
the company reported continuing net income of about $276 million in
2022 compared to $115 million in 2021, and $58 million in 2020 (and
net losses in the previous years).

"We expect these positive trends to offset expected weakness in
demand associated to weaker macroeconomic conditions as well as
labor constraints that are pressuring some of WillScot's customers
in their ability to complete ongoing projects and/or start new
ones, leading to lower demand for the company's services.

"Therefore, we expect the company's EBIT interest coverage to
remain in the low-3x area in 2023 from 3.3x in 2022, before
improving about mid-3x in 2024, and funds from operations (FFO) to
debt to improve to the 23%-24% range through 2024, from 22.5% in
2022. We expect debt to capital to weaken to the 75%-80% area
through 2024 in comparison to 67.8% in 2022.

The stable outlook on WillScot reflects our expectations that
despite somewhat lower demand relative to 2022, credit metrics will
remain commensurate with the rating through 2024. We forecast EBIT
interest coverage to remain in the low-3x area in 2023 from 3.3x in
2022, before improving to about mid-3x in 2024, and we forecast FFO
to debt of 23%-24% through 2024, from 22.5% in 2022."

S&P could lower its rating on WillScot over the next 12 months if:

-- The company's adjusted EBIT interest coverage declines to the
low-2x area and its FFO to debt falls to the low-20% area on a
sustained basis. This could result from weaker demand due to
lower-than-expected nonresidential construction activity or a
decline in U.S. industrial output, which could reduce WillScot's
utilization rates and pricing.

-- S&P could also lower its rating if WillScot aggressively
increased its share repurchases or pursued debt-financed
acquisitions.

S&P said, "Although unlikely, we could raise our ratings on
WillScot within the next 12 months if its adjusted EBIT interest
coverage improves above 3.5x and its FFO to debt improves above 35%
on a sustained basis. This could result from demonstrating demand
and pricing resilience in the context of cyclical weakness, and
these credit metrics would also likely require more conservative
financial policy, especially in terms of share repurchases."

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



WINC INC: Seeks to Extend Plan Exclusivity to September 26
----------------------------------------------------------
Winc, Inc. and its affiliates ask the U.S. Bankruptcy Court for
the District of Delaware to extend their exclusive periods for
filing a chapter 11 plan and solicit acceptances thereof to
September 26, 2023 and November 27, 2023.

This is the Debtors' second motion for extension. Their exclusive
filing period and exclusive solicitation period were previously
extended to June 28, 2023 and August 28, 2023, respectively.

The Debtors stated that they have devoted a significant
amount of time and effort to preserving and maximizing the value
of their estates for the benefit of all stakeholders through the
sale of assets.  The Debtors also claim that they had been
required to devote a significant amount of time, energy and
resources to complying with obligations under a transition
services agreement with the purchaser.  Accordingly, the Debtors
submit that the complexity of certain regulatory compliance
issues in connection with ongoing operations in the context of
the sale weighs in favor of extending the exclusive periods.

Winc, Inc. and its affiliates are represented by:

          Michael R. Nestor, Esq.
          Matthew B. Lunn, Esq.
          Allison S. Mielke, Esq.
          Joshua B. Brooks, Esq.
          Shella Borovinskaya, Esq.
          YOUNG CONAWAY STARGATT & TAYLOR, LLP
          Rodney Square
          1000 North King Street
          Wilmington, DE 19801
          Tel: (302) 571-6600
          Email: mnestor@ycst.com
                 mlunn@ycst.com
                 amielke@ycst.com
                 jbrooks@ycst.com
                 sborovinskaya@ycst.com

                         About Winc Inc.

Winc, Inc., develops, produces and sells alcoholic beverages
through wholesale and direct to consumer business channels in
conjunction with winemakers, vineyards, distillers, and
manufacturers, both domestically and internationally. Its
products are available at retailers and restaurants throughout
the United States.

Winc and its affiliates sought protection under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. D. Del Lead Case No. 22-11238) on
Nov. 30, 2022. In the petition signed by its interim chief
executive officer and president, Brian Smith, Winc disclosed up
to $50,318,000 in assets and up to $36,751,000 in liabilities.

Laurie Selber Silverstein oversees the cases.

The Debtors tapped Young Conaway Stargatt & Taylor, LLP as
restructuring and bankruptcy counsel; RPA Advisors, LLC as
financial advisor; and Canaccord Genuity Group Inc. as investment
banker. Epiq Corporate Restructuring, LLC is the Debtors' notice,
claims, solicitation and balloting agent, and administrative
advisor.

The U.S. Trustee for Region 3 appointed an official committee to
represent unsecured creditors in the Debtors' Chapter 11 cases.
The committee tapped the law firms of A.M. Saccullo Legal, LLC
and ArentFox Schiff, LLP as legal counsels; CohnReznick, LLP as
financial advisor; and CohnReznick Capital Markets Securities,
LLC as investment banker.


WW INTERNATIONAL: Calamos COIF Marks $1.6M Loan at 31% Off
----------------------------------------------------------
Calamos Convertible Opportunities and Income Fund has marked its
$1,606,500 loan extended to WW International Inc to market at
$1,102,460, or 69% of the outstanding amount, as of April 30, 2023
according to a disclosure contained in Calamos COIF's Form N-CSR
for the fiscal year ended April 30, 2023, filed with the Securities
and Exchange Commission on June 28, 2023.

Calamos COIF is a participant in a Bank Loan that accrues interest
at a rate of 8.530% per annum (1 mo. LIBOR + 3.50%) to WW
International Inc. The loan is scheduled to mature on April 13,
2028.

Calamos Convertible Opportunities and Income Fund was organized as
a Delaware statutory trust on April 17, 2002 and is registered
under the Investment Company Act of 1940  as a diversified,
closed-end management investment company. The Fund commenced
operations on June 26, 2002.

WW International Inc., formerly weight watchers international Inc.,
is a global company headquartered in the US that offers weight loss
and maintenance, fitness, and mindset services such as the weight
watchers comprehensive diet program.



WW INTERNATIONAL: Calamos LSEDIT Marks $316,000 Loan at 31% Off
---------------------------------------------------------------
Calamos Long/Short Equity & Dynamic Income Trust has marked its
$316,575 loan extended to WW International Inc to market at
$217,250, or 69% of the outstanding amount, as of April 30, 2023,
according to a disclosure contained in Calamos LSEDIT's Form N-CSR
for the fiscal year ended April 30, 2023, filed with the Securities
and Exchange Commission on June 28, 2023.

Calamos LSEDIT extended a Bank Loan that carries a 8.530% interest
(1 mo. LIBOR + 3.50%) to WW International Inc. The loan is
scheduled to mature on April 18, 2028.

Calamos LSEDIT was organized as a Delaware statutory trust on
September 21, 2017 and is registered under the Investment Company
Act of 1940 as a diversified, closed-end management investment
company. The Fund commenced operations on November 29, 2019.
Calamos Advisors LLC serves as the investment manager and
administrator for the Fund.

WW International Inc., formerly Weight Watchers International Inc.,
offers weight loss and maintenance, fitness, and mindset services
such as the weight watchers comprehensive diet program.


[^] BOOK REVIEW: A History of the New York Stock Market
-------------------------------------------------------
Author: Robert Sobel
Publisher: Beard Books
Soft cover: 395 pages
List Price: $34.95
https://ecommerce.beardbooks.com/beardbooks/the_big_board.html

First published in 1965, The Big Board was the first history of the
New York stock market.  It's a story of people: their foibles and
strengths, earnestness and avarice, triumphs and crash-and-burns.
It's full of entertaining anecdotes, cocktail-party trivia, and
tales of love and hate between companies and investors.

Early investments in North America consisted almost exclusively of
land.  The few securities holders lived in cities, where informal
markets grew, with most trading carried out in the street and in
coffeehouses.  Banking, insurance, and manufacturing activity
increased only after the Revolution.  In 1792, 24 prominent New
York businessmen, for whom stock- and bond-trading was only a side
business, met under a buttonwood tree on Wall Street and agreed to
trade securities on a common commission basis.  Five securities
were traded: three government bonds and two bank stocks. Trading
was carried out at the Tontine Coffee-House in a call market, with
the president reading out a list of stocks as brokers traded each
in turn.

The first half of the 19th century was heady for security trading
in New York.  In 1817, the Tontine gave way to the New York Stock
and Exchange Board, with a more organized and regulated system.
Canal mania, which peaked in the late 1820s, attracted European
funds to New York and volume soared to 100 shares a day.  Soon, the
railroads competed with canals for funding. In the frenzy, reckless
investors bought shares in "sheer fabrications of imaginative and
dishonest men," leading an economist of the day to lament that
"every monied corporation is prima facia injurious to the national
wealth, and ought to be looked upon by those who have no money with
jealousy and suspicion."

Colorful figures of Wall Street included Jay Gould and Jim Fisk,
who in 1869 precipitated one of the worst panics in American
financial history by trying to corner the gold market.  Almost
lynched, the two were hauled into court, where Fisk whined, "A
fellow can't have a little innocent fun without everybody raising a
halloo and going wild."  Then there was Jay Cooke, who invented the
national bond drive and, practically unaided, financed the Union
effort in the Civil War.  In 1873, however, faulty judgement on
railroad investments led to the failure of Cooke & Co. and a panic
on Wall Street. The NYSE closed for ten days.  A journalist wrote:
"An hour before its doors were closed, the Bank of England was not
more trusted."

Despite J. P. Morgan's virtual single-handed role in stemming the
Knickerbocker Trust panic of 1907, on his death in 1913, someone
wrote "We verily believe that J. Pierpont Morgan has done more harm
in the world than any man who ever lived in it." In the 1950s,
Charles Merrill was instrumental in changing this attitude toward
Wall Streeters.  His firm, Merrill Lynch, derisively known in some
quarters as "We, the People" and "The Thundering Herd," brought
Wall Street to small investors, traditionally not worth the effort
for brokers.

The Big Board closes with this story.  Asked by a much younger man
what he thought stocks would do next, J.P. Morgan "never hesitated
for a moment.  He transfixed the neophyte with his sharp glance and
replied 'They will fluctuate, young man, they will fluctuate.'  And
so they will."

Robert Sobel died in 1999 at the age of 68.  A professor at Hofstra
University for 43 years, he was a prolific historian of American
business, writing or editing more than 50 books.

This book may be ordered by calling 888-563-4573 or by visiting
www.beardbooks.com or
through your favorite Internet or local bookseller.


                            *********

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 2023.  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.
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                   *** End of Transmission ***