/raid1/www/Hosts/bankrupt/TCR_Public/231205.mbx          T R O U B L E D   C O M P A N Y   R E P O R T E R

              Tuesday, December 5, 2023, Vol. 27, No. 338

                            Headlines

19TH HOLDINGS: Moody's Affirms B1 CFR & Alters Outlook to Negative
88-18 TROPICAL: Case Summary & 10 Unsecured Creditors
920 CENTURY: U.S. Trustee Unable to Appoint Committee
ACCELERATED HEALTH: $875MM Bank Debt Trades at 16% Discount
ACE INSULATION: Seeks to Hire Bachecki, Crom & Co. as Accountant

ACPRODUCTS HOLDINGS: $1.40BB Bank Debt Trades at 17% Discount
AKUMIN INC: Stonepeak Ups DIP Loan Commitment to $130MM
ALDO'S PAINTING: Brendon Singh Named Subchapter V Trustee
ALECTO HEALTH CO: Subchapter V Status Threshold Met
ALECTO HEALTH: Owner Can Proceed With Subchapter V Case

ALL DAY: $200MM Bank Debt Trades at 61% Discount
ALPACKA GROUP: Christopher Hayes Named Subchapter V Trustee
AMENTUM GOVERNMENT: Moody's Puts 'B3' CFR Under Review for Upgrade
AMERICAN AIRLINES: Egan-Jones Retains B- Senior Unsecured Ratings
AMERICAN AXLE: Egan-Jones Retains B- Senior Unsecured Ratings

AMYRIS INC: Int'l Court of Arbitration Favors Lavvan in Dispute
ANCHOR HOMES: Case Summary & 20 Largest Unsecured Creditors
ANTHONY'S 31: Hires Bravo Law APC as Bankruptcy Counsel
ATLAS PURCHASER: $250MM Bank Debt Trades at 64% Discount
AULT ALLIANCE: Has 28.2% Stake in Singing Machine as of Nov. 24

AULT ALLIANCE: Plans to Commence Exchange Offer in December
AYTU BIOPHARMA: Incurs $8.12MM Net Loss in Third Quarter
BAKERS DEPOT: Unsecureds Will Get 34.9% of Claims over 5 Years
BARRETTS MINERALS: Court Needs Add'l Data Before Picking Venue
BELA FLOR: Hires Mr. Shapiro of GlassRatner Capital as CRO

BELA FLOR: Seeks to Hire Truenorth Capital as Financial Advisor
BENITAGO INC: Unsecureds to Get Share of GUC Pool in Plan
BLACK ROCK FARMS: Hires Bunch & Brock as Legal Counsel
BLUE DOLPHIN: Raises Going Concern Doubt
BRANDS INC: Egan-Jones Retains BB- Senior Unsecured Ratings

BRENNCO ENTERPRISES: Hires Frost & Associates as Counsel
BRIGHT MOUNTAIN: Raises Going Concern Doubt as Cash Crunch Looms
BRINK'S CO: Egan-Jones Retains B+ Senior Unsecured Ratings
CALIFORNIA PALMS: Chapter 7 Conversion Decision Upheld
CARDINAL HEALTH: Egan-Jones Retains BB+ Senior Unsecured Ratings

CCS-CMGC HOLDINGS: $110MM Bank Debt Trades at 39% Discount
CENSO LLC: Taps Law Offices of Michael J Harker as Legal Counsel
CENTURY ALUMINUM: Egan-Jones Retains B Senior Unsecured Ratings
CHART INDUSTRIES: Egan-Jones Lowers Senior Unsecured Ratings to BB
CHARTER COMMUNICATIONS: Egan-Jones Retains BB Sr. Unsec. Ratings

CHESTER T. MACK: Voluntary Chapter 11 Case Summary
CHIC NAILS: Beverly Brister Named Subchapter V Trustee
CITY BREWING: $850MM Bank Debt Trades at 19% Discount
CLEAN HARBORS: Egan-Jones Retains BB+ Senior Unsecured Ratings
COLUMBUS MCKINNON: Egan-Jones Retains BB- Senior Unsecured Ratings

COMPLETE PROPERTY: Case Summary & One Unsecured Creditor
COMPLIANCE TESTING: Hires Cunningham & Associates as Appraiser
CONNEXA SPORTS: Sapir LLC Acquires 5.9% Equity Stake
CORELOGIC INC: $750MM Bank Debt Trades at 17% Discount
CORRELATE ENERGY: Continued Losses Raise Going Concern Doubt

COUNTY INVESTMENT: Tom Howley Named Subchapter V Trustee
CRAWFISH WORLD: Seeks to Tap Ballstaedt Law as Bankruptcy Counsel
CROWN JEWEL: Case Summary & Four Unsecured Creditors
CURIA GLOBAL: $1.19BB Bank Debt Trades at 17% Discount
CYTODYN INC: Receives Notice of Contract Termination From Samsung

DELCATH SYSTEMS: Rosalind Advisors, 4 Others Report 9.9% Stake
DELUXE CORP: Egan-Jones Retains B Senior Unsecured Ratings
DEPETRIS FAMILY: Hires Lauletta Birbaum LLC as Special Counsel
DIAMOND CREEK: Trustee Hires WDIS Inc. as Real Estate Broker
DIOCESE OF ALBANY: Tort Panel Taps Stout Risius as Valuation Expert

DODGE CONSTRUCTION: $455MM Bank Debt Trades at 22% Discount
EBIX INC: Egan-Jones Retains BB- Senior Unsecured Ratings
EDGEWOOD FOOD MART: Leon Jones Named Subchapter V Trustee
ELEMENT SOLUTIONS: Moody's Rates New $1BB Incremental Loan 'Ba1'
ELITE LIMOUSINE: Hires Altman and Company as Financial Advisor

ELITE LIMOUSINE: Hires Lamonica Herbst & Maniscalco as Counsel
ELITE LIMOUSINE: Hires Tuch & Cohen LLP as Special Counsel
EMPIRE TODAY: $595MM Bank Debt Trades at 25% Discount
EVOKE PHARMA: Nasdaq Delisting Stayed; Hearing Set for March 7
EXACTECH INC: $235MM Bank Debt Trades at 48% Discount

EYECARE PARTNERS: $250MM Bank Debt Trades at 49% Discount
EYECARE PARTNERS: $750MM Bank Debt Trades at 47% Discount
FARFETCH US: $400MM Bank Debt Trades at 16% Discount
FAT DADDY: Frederic Schwieg Named Subchapter V Trustee
FOLEY BUILDING: Unsecureds to Get Share of Income for 5 Years

FOX TWO: Glen Watson of Watson Law Group Named Subchapter V Trustee
FREEDOM ACADEMY: S&P Cuts Fixed-Rate Revenue Debt Rating to 'BB'
FREEDOM DRAIN: Unsecured Creditors Will Get 9.6% of Claims in Plan
FREEDOM MORTGAGE: Moody's Assigns 'B1' CFR, Outlook Stable
FREEDOM MORTGAGE: S&P Assigns 'B' ICR, Outlook Stable

FTX GROUP: Wants to Eliminate $24-Bil. Tax Claims in Bankruptcy
GAUCHO GROUP: To Effect Stock Split to Regain Nasdaq Compliance
GAUCHO GROUP: To Raise $4M Through Private Placement Financing
GENESIS GLOBAL: $1 Billion Three Arrows Claims Okayed
GENESIS GLOBAL: GGC & GAP Unsecureds to Recover 61% to 100% in Plan

GENWORTH FINANCIAL: Egan-Jones Retains BB- Sr. Unsecured Ratings
GEO. J. & HILDA: Voluntary Chapter 11 Case Summary
GOTO GROUP: Negotiates With Creditors to Cut Debt Load
GREEN ROADS: Seeks to Hire KapilaMukamal as Financial Advisor
GSE SYSTEMS: Reduces Form S-3 Offering to 542,827 Shares

H-FOOD HOLDINGS: $415MM Bank Debt Trades at 21% Discount
HAWAIIAN HOLDINGS: Egan-Jones Retains CCC- Sr. Unsecured Ratings
HEARING ASSOCIATES: Unsecureds to Get Share of Income for 6 Years
HILLENBRAND INC: Egan-Jones Retains BB+ Senior Unsecured Ratings
HOSPITALITY INVESTMENT: Unsecureds to Get $2,500 in Consensual Plan

IBIO INC: All Six Proposals Passed at Annual Meeting
INNOVATIVE GENOMICS: Unsecureds to Get Share of Income for 3 Years
INVERSIONES LATIN AMERICA: Files for Chapter 11 With Prepack Plan
IVRNET INC: Acquired by Constellation in BIA Restructuring
JAGUAR HEALTH: Recurring Losses Raise Going Concern Doubt

JE LUCAS: Case Summary & Two Unsecured Creditors
JNJ HOME: Ombudsman Seeks to Hire Rimon P.C. as Legal Counsel
JW499 RANCHES: Voluntary Chapter 11 Case Summary
KDC AGRIBUSINESS: Approved to Convert Case to Chapter 7 Liquidation
KIDDE-FENWAL: Mediation Set to Resolve Issues

LABL INC: Moody's Lowers CFR to Caa1 & Senior Secured Debt to B3
LABRUZZO COMMERCIAL: Taps Leseen L. Aucker as Tax Service Provider
LABRUZZO WOODLANDS: Taps Leseen L. Aucker as Tax Service Provider
LATROBE ASSOCIATES: Voluntary Chapter 11 Case Summary
LEXARIA BIOSCIENCE: Registers 1.6M Shares for Potential Resale

LFR3I VENTURES: Christy Brandon Named Subchapter V Trustee
LITIGATION PRACTICE: Trustee Taps Omni Agent as Claims Agent
LIVINGSTON TOWNSHIP: Hires Kellis Moore as Property Manager
LIVINGSTON TOWNSHIP: Hires Lisa Appoint as Accountant
LRM PACKAGING: Creditors to Get Proceeds From Liquidation

MAGENTA BUYER: $3.18BB Bank Debt Trades at 35% Discount
MALLINCKRODT PLC: SEC Waives $40-Mil. Fine in Medicaid Scheme
MANITOWOC CO: Egan-Jones Retains BB- Senior Unsecured Ratings
MATTRESS DIRECT: Hires Carol Thielmeier CPA LLC as Accountant
MLN US HOLDCO: $576MM Bank Debt Trades at 83% Discount

MOBIQUITY TECHNOLOGIES: Raises Going Concern Doubt
NAUTILUS POWER: $486MM Bank Debt Trades at 22% Discount
NEW TROJAN: $605MM Bank Debt Trades at 56% Discount
NEW-TRONICS LTD: Unsecureds to Get Share of Income for 36 Months
NORDSTROM INC: S&P Withdraws 'B' Short-Term Issuer Credit Rating

NUTEX HEALTH: Granted Until May 2024 to Regain Nasdaq Compliance
NXT ENERGY: Mobilizes Turkish SFD Survey
OCTAVE MUSIC: $102.5MM Bank Debt Trades at 16% Discount
OCWEN FINANCIAL: Egan-Jones Retains B Senior Unsecured Ratings
OUTLOOK THERAPEUTICS: Tenshi, Arun Pillai Report 7.4% Equity Stake

OVAL SQUARED: Seeks to Hire Lane Law Firm as Legal Counsel
OWENS & MINOR: Egan-Jones Retains B Senior Unsecured Ratings
PACKERS HOLDINGS: $1.24BB Bank Debt Trades at 36% Discount
PARADOX RESOURCES: $1.1MM DIP Loan from GNG OK'd
PELICAN POINT: Taps Sam Davis and Associate as Real Estate Broker

PERFORMANCE RESULTS: Unsecureds Will Get 22% of Claims in Plan
PG&E CORP: S&P Affirms 'BB-' ICR, Alters Outlook to Positive
PIEDRA MALA: Case Summary & Four Unsecured Creditors
PITNEY BOWES: Egan-Jones Retains B- Senior Unsecured Ratings
PLAYPOWER INC: $400MM Bank Debt Trades at 18% Discount

POLAR US: $1.48BB Bank Debt Trades at 31% Discount
PPWC ENTERPRISES: U.S. Trustee Unable to Appoint Committee
PREMIER DENTAL: S&P Lowers ICR to 'CCC', Outlook Negative
PRETIUM PKG HOLDINGS: $1.25BB Bank Debt Trades at 22% Discount
PRETIUM PKG HOLDINGS: $350MM Bank Debt Trades at 58% Discount

PRIME CORE: Polaris Ventures Out as Committee Member
PRIME CORE: Settles Chapter 11 Tokens Claim With Audius Inc.
PROFESSIONAL DIVERSITY: Incurs $1.32MM Net Loss in 2023 Q3
PURDUE PHARMA: OxyContin Deal With Sacklers Lands at Supreme Court
QUEST SOFTWARE: $2.81BB Bank Debt Trades at 27% Discount

QUEST SOFTWARE: $765MM Bank Debt Trades at 38% Discount
R&D TRANSPORT: Deborah Caruso Named Subchapter V Trustee
RADIATE HOLDCO: $3.42BB Bank Debt Trades at 22% Discount
RED INTERMEDIATECO: Moody's Withdraws 'B3' CFR on Debt Repayment
REDSTONE HOLDCO 2: $1.11BB Bank Debt Trades at 24% Discount

RESHAPE LIFESCIENCES: Grosses $1.2M Proceeds From Warrants Exercise
RGP INC: Voluntary Chapter 11 Case Summary
RICHMOND HOSPITALITY: Enters $2.2M Sale Agreement with Manny Chadha
RITE AID: $425MM Bank Debt Trades at 24% Discount
RITE AID: A&G Plans to Market Addt'l Tranche of Pharmacy Leases

ROYALE ENERGY: Releases Operations Update on Permian Basin JDA
SEMILEDS CORP: Posts $2.7 Million Net Loss in FY Ended August 31
SHAMBHALA TREATMENT: Hires Elmira Tax Services as Tax Preparer
SINTX TECHNOLOGIES: Files S-1/A Prospectus on 12.9M Units Offering
SKYWEST INC: Egan-Jones Retains B Senior Unsecured Ratings

SMILEDIRECTCLUB INC: Committee Hires Alvarez as Financial Advisor
SORRENTO THERAPEUTICS: 5-Month Chapter 11 Wind-Down Plan Approved
SORRENTO THERAPEUTICS: Shareholders Want Counsel Conflicts Probed
SPI ENERGY: Signs Deal to Sell $2.2 Million Convertible Notes
STEEL HUGGERS: Hires Kutner Brinen as Legal Counsel

STRATEGIC MATERIALS: Case Summary & 30 Top Unsecured Creditors
STRONG CLEANING: Seeks to Hire Lentz Law PC as Bankruptcy Counsel
STRONG CLEANING: Taps Bryant & Associates PC as Accountant
SYSTEM1 INC: S&P Places 'CCC' ICR on CreditWatch Developing
T&J OF BROOKSVILLE: Amy Denton Mayer Named Subchapter V Trustee

TEAM HEALTH: $1.59BB Bank Debt Trades at 27% Discount
THERATECHNOLOGIES INC: AIGH Capital, Orin Hirschman Hold 9% Stake
THERATECHNOLOGIES INC: Soleus Capital Has 10.5% Stake as of Nov. 27
THRASIO LLC: $740MM Bank Debt Trades at 49% Discount
TMK HAWK: $25MM Bank Debt Trades at 34% Discount

TONY'S COURTYARD: Hires Quintin G. Shammam as Counsel
TORTOISEECOFIN BORROWER: $341.8MM Bank Debt Trades at 57% Discount
TOTAL AUTO: Seeks to Hire Conway Law Group as Bankruptcy Counsel
TRANSPORT SERVICE: Deborah Caruso Named Subchapter V Trustee
UPTOWN PARTNERS: U.S. Trustee Unable to Appoint Committee

US RADIOLOGY: Moody's Affirms 'B3' CFR & Alters Outlook to Stable
US RENAL: $1.25BB Bank Debt Trades at 32% Discount
US RENAL: $225MM Bank Debt Trades at 54% Discount
UXIN LIMITED: May Sell up to US$500 Million Worth of Securities
UXIN LIMITED: Posts RMB335.9 Million Net Loss in Second Quarter

VBI VACCINES: Forbearance With Lenders Extended Until Dec. 12
VBI VACCINES: Incurs $20.4MM Net Loss in Third Quarter
VESTTOO LTD: Creditors Oppose Bid to Tap Israeli Law Firm
VIASAT INC: Egan-Jones Retains CCC+ Senior Unsecured Ratings
VIEMED INC: $30MM Bank Debt Trades at 18% Discount

VPR BRANDS: Raises Going Concern Doubt, Sees Cash Crunch
WESTERN DENTAL: $490MM Bank Debt Trades at 29% Discount
WEWORK INC: Must Publicize Names of Customers, Says DOJ
WHITE MOUNTAINS: Egan-Jones Retains BB+ Senior Unsecured Ratings
WHITESTONE UPTOWN: Office Building Owner Files for Chapter 11

WHITESTONE UPTOWN: Voluntary Chapter 11 Case Summary
WHOLE COFFEE: Tarek Kiem of Kiem Law Named Subchapter V Trustee
WINGS OF FAITH: Case Summary & Two Unsecured Creditors
XPLORNET COMMS: $200MM Bank Debt Trades at 71% Discount
ZAGACITY TECH: Hires Vilarino & Associates as Legal Counsel

[*] Charvi Gupta Honored as ABI 40 Under 40 Emerging Leaders
[*] Christopher Cahill Joins Dykema's Corporate and Finance Group
[*] Peter Rooney, James Fang Join Cahill Gordon's NY Office
[^] Large Companies with Insolvent Balance Sheet

                            *********

19TH HOLDINGS: Moody's Affirms B1 CFR & Alters Outlook to Negative
------------------------------------------------------------------
Moody's Investors Service affirmed 19th Holdings Golf, LLC's
("TaylorMade") B1 Corporate Family Rating, B1-PD Probability of
Default Rating, and B1 rating on the backed senior secured first
lien term loan B. The outlook was changed to negative from stable.

The rating affirmation reflects Moody's expectations that
TaylorMade will see improvement in its EBITDA margin, free cash
flow, and leverage over the next 12 months. While Moody's
anticipates the overall golf equipment market will see further
contraction from peak demand in 2022, Moody's believes that the
decline in golf club market share and revenue at TaylorMade
year-to-date in 2023 is temporary and partially the result of fewer
new launches than competitors. The influx of new generational
technology launches by the majority of TaylorMade's competitors,
including OEMs that release new clubs on a bi-annual cycle,
coincided with TaylorMade's refresh of existing Stealth technology
that was first introduced a year earlier in 2022 leading to
stronger purchases of products launched by TaylorMade's
competitors.

Importantly, golf participation remains strong and golf rounds
played are holding firm, trending near peak levels seen in 2021.
Rounds played are also materially higher than pre-pandemic,
supporting recurring consumer purchases of golf consumables.
TaylorMade is focused on increasing its market share in the golf
ball market and is making significant investments to increase
capacity that is helping to partially offset weakness on the club
side. TaylorMade retains very strong brand strength and recognition
with consumers and Moody's expects that new product launched for
the 2024 season will help drive improvement to revenues and the
EBITDA margin.

Moody's anticipates that sales and EBITDA will improve roughly 4%
to 5% year-over-year in 2024 after declining an estimated 11.8% and
7% respectively in 2023, which forecast includes projected
year-over-year earnings improvement in Q4'2023. Further, Moody's
anticipates that debt-to-EBITDA leverage will decline to 3.8x by
year-end 2024 from 4.3x for the 12 months ended September 30, 2023
driven by stronger earnings and repayment of revolver debt and
annual term loan amortization.  Liquidity is weaker than prior
years but remains good. Cash of $89 million as of September 30,
2023 has materially declined from just north of $200 million in
2021/2022 due to lower earnings and high working capital needs and
interest expense. Still, Moody's anticipates that free cash flow
will improve to roughly $35-40 million in 2024 because of higher
earnings and reduction in working capital. Moody's expects current
balance sheet cash, free cash flow, and an undrawn $300 million
asset based lending facility are sufficient to fund the company's
higher seasonal working capital requirements and to pay fixed
charges including interest and lease payments.
         
The change to negative outlook reflects TaylorMade's very large
debt balance, high leverage, and meaningful interest burden that
position the company weakly within the rating and create dependence
on an earnings recovery to reduce leverage and restore positive
free cash flow. The outlook also reflects that slow economic growth
and tight discretionary consumer spending create risk that demand
for TaylorMade's golf equipment and free cash flow generation will
not recover as expected.

Golf was in moderate decline prior to the pandemic in part due to
the time commitment and high cost of playing. Greater time at home
in part due to hybrid work arrangements, as well as off-course
playing alternatives are contributing to renewed interest in golf
though the sustainability of such participation is somewhat
uncertain. Moody's expects golf club sales will continue to weaken
after a recent heavy volume of well received new generation
technology launched by most golf OEMs and absorbed by the market as
well as due to pressure on consumer income from inflation and tight
credit conditions.

RATINGS RATIONALE

TaylorMade's B1 CFR reflects its high leverage and product
concentration in the discretionary and highly competitive golf
equipment market. The company's very high debt positions it weakly
in the B1 category because it is leading to high cash interest
costs and limits flexibility during challenging economic conditions
when consumers pull back on discretionary purchases of golf
equipment. Further, maintaining market share against other large
manufacturers requires significant investment in marketing and
product development to support its brand image and volumes through
economic cycles. Aggressive financial policies under private equity
ownership compounds these risks. TaylorMade's strong brand name and
resonance with golfers, leading market position particularly in
golf clubs, and global diversification with exposure to faster
growing foreign markets partially offsets these credit risks.

Moody's expects debt-to-EBITDA will improve to below 4.0x
(incorporating Moody's standard adjustments) over the next 12-18
months due to club volume growth from TaylorMade's new launches and
less product launch competition in the market. Margin improvements
from lower freight costs should also lift earnings in 2024.
However, Moody's expects sales growth will be constrained given the
ongoing pullback from the surge in demand for golf equipment during
the pandemic and challenging economic conditions. Consumables such
as balls and lower priced apparel will continue to see moderate
growth due to solid golf participation trends. TaylorMade is adding
significant capacity to its ball manufacturing and is seeing share
gains but the company's sales mix is more heavily weighted towards
golf clubs, which are larger ticket items purchased less
frequently. The product mix elevates the risk of material EBITDA
and cash flow erosion when discretionary consumer spending
declines. The change in lease accounting following TaylorMade's
adoption of ASC 842 starting in its annual audit for 2022
meaningfully reduced the company's debt-to-EBITDA leverage level.
The accounting changes do not affect cash flow and Moody's adjusted
its leverage expectations for the B1 CFR to reflect the updated
lease accounting.

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

Moody's may upgrade the ratings if TaylorMade improves and
maintains its scale and operating performance and successfully
executes on its new product launches leading to improved free cash
flow. An upgrade would also require the company to demonstrate a
more conservative financial policy with sustained debt to EBITDA
below 3.0x and EBITDA-capital spending/interest expense above
4.0x.

The ratings could be downgraded if operating performance does not
improve, the company's golf equipment market share declines, or
sales or the EBITDA margin contract. Ratings may also be downgraded
if liquidity deteriorates, the company is not on track to
meaningfully improve free cash flow in 2024, debt-to-EBITDA is
maintained above 4.0x, or EBITDA-capital spending/interest expense
remains below 2.25x.

ENVIRONMENTAL, SOCIAL AND GOVERNANCE CONSIDERATIONS

TaylorMade's CIS-4 indicates the rating is lower than it would have
been if ESG risk exposures did not exist. Governance risk is the
primary driver of the CIS score with lesser impact from
environmental and social risks. ESG considerations mainly reflect
concentrated control and decision making under private equity
ownership and aggressive financial strategy and risk management.
Environmental risks largely reflect physical climate risks, carbon
transition, use of natural capital, and waste and pollution as it
relates to the manufacturing of golf equipment. Social risks
reflect health and safety and responsible production risks as it
relates to TaylorMade's in-house or third-party manufacturing as
well as customer relations risk and human capital required to
maintain brand strength and leading product technology.

19th Holdings Golf, LLC (TaylorMade), is headquartered in Carlsbad,
California. TaylorMade designs, manufactures and sells high
performance golf equipment, including golf clubs, golf balls and
related accessories. Key products include Stealth2/Stealth
carbonwoods, Stealth irons, P Series irons, TP5/TP5X golf balls and
Spider putters. TaylorMade was purchased in August 2021 by
private-equity firm, Centroid Investment Partners, based in South
Korea. The company generated roughly $1.4 billion in revenue for
the 12 months ending September 30, 2023.

The principal methodology used in these ratings was Consumer
Durables published in September 2021.


88-18 TROPICAL: Case Summary & 10 Unsecured Creditors
-----------------------------------------------------
Debtor: 88-18 Tropical Corp.
          d/b/a Tropical Restaurant
        88-18 Jamaica Avenue
        Woodhaven, New York 11421  

Business Description: The Debtor operates a restaurant business.

Chapter 11 Petition Date: November 30, 2023

Court: United States Bankruptcy Court
       Eastern District of New York

Case No.: 23-44446

Judge: Hon. Nancy Hershey Lord

Debtor's Counsel: E. Dubois Raynor, Jr., Esq.
                  CIVIL RIGHTS CONSORTIUM
                  89-07 Jamaica Avenue
                  Woodhaven, New York 11421
                  Tel: (347) 508-3497
                  E-mail:
ecfnotices-correspondences@civilrightsconsortium.com
                          dubois.raynor@civilrightsconsortium.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Cristina Alzate as CEO.

A full-text copy of the petition containing, among other items, a
list of the Debtor's 10 unsecured creditors is available for free
at PacerMonitor.com at:

https://www.pacermonitor.com/view/JN6OKTA/88-18_Tropical_Corp_dba_Tropical__nyebke-23-44446__0001.0.pdf?mcid=tGE4TAMA


920 CENTURY: U.S. Trustee Unable to Appoint Committee
-----------------------------------------------------
The U.S. Trustee for Region 3 disclosed in a court filing that no
official committee of unsecured creditors has been appointed in the
Chapter 11 case of 920 Century, LP.

                         About 920 Century

920 Century is a Single Asset Real Estate as defined in 11 U.S.C.
Section 101(51B).

920 Century filed its voluntary Chapter 11 petition (Bankr. M.D.
Pa. Case No. 23-02000) on Sep. 5, 2023, with $1 million to $10
million in assets and $500,000 to $1 million in liabilities. The
petition was signed by Jeff C. Conforti, president of 920 Century
Investments LLC, general partner of the Debtor.

Judge Henry W. Van Eck oversees the case.

Robert E. Chernicoff, Esq., at Cunningham, Chernicoff & Warshawsky,
P.C. represents the Debtor as legal counsel.


ACCELERATED HEALTH: $875MM Bank Debt Trades at 16% Discount
-----------------------------------------------------------
Participations in a syndicated loan under which Accelerated Health
Systems LLC is a borrower were trading in the secondary market
around 84.5 cents-on-the-dollar during the week ended Friday,
December 1, 2023, according to Bloomberg's Evaluated Pricing
service data.

The $875 million facility is a Term loan that is scheduled to
mature on February 15, 2029.  The amount is fully drawn and
outstanding.

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



ACE INSULATION: Seeks to Hire Bachecki, Crom & Co. as Accountant
----------------------------------------------------------------
Ace Insulation, Inc. seeks approval from the U.S. Bankruptcy Court
for the Northern District of California to employ Bachecki, Crom &
Co., LLP as its accountant.

The firm will render these services:

     (1) prepare and submit tax returns, including review and
possible amendment of previously filed tax returns;

     (2) prepare financial projections to support a proposed plan
of reorganization;

     (3) analyze the availability of employee retention tax
credits;

     (4) possibly prepare monthly operating reports; and

     (5) any other matter that reasonably requires the services of
an accountant.

The hourly rates charged by the firm for its services are:

     Partners            $495 - $630 per hour
     Senior Accountant   $375 - $480 per hour
     Junior Accountant   $175 - $370 per hour

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

Jay Crom, a partner at Bachecki, Crom & Co., disclosed in a court
filing that the firm and its members have no connections with the
Debtor, creditors or any party involved in the Debtor's bankruptcy
case.

The firm can be reached at:

     Jay D. Crom
     Bachecki, Crom & Co., LLP
     400 Oyster Point Boulevard, Suite 106
     South San Francisco, CA 94080
     Telephone: (415) 398-3534
     Facsimile: (415) 788-0855
     Email: bachcrom@bachcrom.com

          About Ace Insulation, Inc.

Ace Insulation, Inc. is a locally owned and operated home
improvement company and spray insulation contractor.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. N.D. Cal. Case No. 23-10495) on October 4,
2023. In the petition signed by Dwaine McCoy, president, the Debtor
disclosed $2,789,026 in total assets and $7,383,101 in total
liabilities.

Stephen D. Finestone, Esq., at Finestone Hayes, LLP, represents the
Debtor as legal counsel.


ACPRODUCTS HOLDINGS: $1.40BB Bank Debt Trades at 17% Discount
-------------------------------------------------------------
Participations in a syndicated loan under which ACProducts Holdings
Inc is a borrower were trading in the secondary market around 83.0
cents-on-the-dollar during the week ended Friday, December 1, 2023,
according to Bloomberg's Evaluated Pricing service data.

The $1.40 billion facility is a Term loan that is scheduled to
mature on May 17, 2028.  The amount is fully drawn and
outstanding.

ACProducts Holdings, Inc. manufactures cabinets. The Company offers
single and multi-family home builders, distributors, home centers,
cabinetry, and other related products.



AKUMIN INC: Stonepeak Ups DIP Loan Commitment to $130MM
-------------------------------------------------------
The U.S. Bankruptcy Court for the Southern District of Texas,
Houston Division, authorized Akumin, Inc. et al to use cash
collateral and obtain postpetition financing, on an interim basis.

The Debtors have successfully fulfilled their Restructuring Support
Agreement obligations, obtaining first-day relief in Chapter 11
cases, conducting a comprehensive sale and marketing process,
soliciting votes on their Prepackaged Plan, and launching their
Reverse Dutch Election Opportunity. They sought final approval of
their Disclosure Statement and confirmation of their Prepackaged
Plan. To fulfill their obligations and provide flexibility, they
are permitted to increase the DIP Facility from $75 million to $130
million.

Akumin was permitted to obtain a junior secured postpetition
financing on terms and conditions in an aggregate principal amount
not to exceed $75 million from Stonepeak Magnet Holdings LP or one
or more of its affiliates.

On October 26, 2023, the Debtors drew $55 million under the DIP
Facility to pay in full all outstanding principal and interest owed
under the Prepetition RCF in accordance with Restructuring Support
Agreement, the DIP Term Sheet and the Interim DIP Order.

On October 30, 2023, the Debtors drew the remaining $20 million
under the DIP Facility for the payment of (i) Adequate Protection
Fees and Expenses and Adequate Protection Payments due under the
Interim DIP Order, (ii) administrative expenses incurred in
connection with the administration of these Chapter 11 Cases, (iii)
operating expenses, including employee payroll, and (iv) other
general working capital purposes. The Debtors have therefore fully
drawn on the DIP Facility.

The Amended DIP Facility pursuant to the Amended DIP Term Sheet
increases the DIP Facility Commitment up to $130 million, with the
remaining balance not yet drawn to be made available to the Debtors
upon entry of the Final Order and in accordance with and subject to
the Approved Budget (and any subsequent Approved Budget). Apart
from the Incremental DIP Facility Commitment, all other material
terms of the Amended DIP Term Sheet (including the absence of fees
associated with the Incremental DIP Facility Commitment) remain the
same as those approved by the Interim DIP Order.

The DIP Facility Loans will accrue interest at 8% per annum payable
in kind.

As of the Petition Date, the Debtors had approximately $1.3 billion
in aggregate funded debt obligations.

The Debtors have an immediate and critical need to enter into the
DIP Facility and use cash collateral to, among other things, (i)
permit the orderly continuation and operation of their businesses,
(ii) maintain business relationships with customers, vendors and
suppliers, (iii) make payroll, (iv) make capital expenditures, (v)
pay the expenses of the Chapter 11 Cases, (vi) satisfy working
capital and operational needs of the Debtors, (v) repay, in full,
the Prepetition RCF Obligations using the DIP Loan Proceeds, (vi)
pay the Adequate Protection Fees and Expenses and the Adequate
Protection Payments and (vii) for general corporate purposes, in
each case, in accordance with and subject to the terms and
conditions of the Interim Order and the DIP Documents.

As adequate protection, the Prepetition Secured Parties are granted
additional and replacement valid, binding, enforceable,
non-avoidable, effective and automatically perfected liens on, and
security interest in the Prepetition Collateral.

The Prepetition Secured Parties are also granted, to the extent
provided by 11 U.S.C. sections 503(b) and 507(b), superpriority
administrative expense claims against each of the Debtors to the
extent of any Diminution in Value, which will be payable by each of
the Debtors on a joint and several basis and shall have recourse to
all DIP Collateral.

A copy of the order is available at https://urlcurt.com/u?l=YkUZtJ
from PacerMonitor.com.

                            About Akumin

Akumin Inc. -- https://www.akumin.com/ -- provides fixed-site
outpatient diagnostic imaging services through a network of owned
and/or operated imaging locations; and outpatient radiology and
oncology services and solutions to approximately 1,000  hospitals
and health systems across 48 states. Its imaging procedures include
magnetic resonance imaging, computerized tomography, positron
emission tomography, ultrasound, diagnostic radiology, mammography,
and other related procedures. Akumin's cancer care services include
a full suite of radiation therapy and related offerings.

Akumin Inc. and 58 affiliated entities sought Chapter 11 bankruptcy
protection (Bankr. S.D. Tex. Lead Case No. 23-90827) on Oct. 22,
2023.  The petitions were signed by Riadh Zine, the Debtors' chief
executive officer.  As of June 30, 2023, Akumin Inc. listed total
assets of $1.7 million and total debts of $1.635 million.

The Hon. Christopher M. Lopez presides over the cases.

The law firm of Dorsey & Whitney LLP, serves as the Debtors'
general bankruptcy counsel; Jackson Walker LLP, as their
co-bankruptcy counsel; AlixPartners, LLP as the Debtors' financial
advisors; the law firm of Stikeman Elliott LLP, as special Canadian
counsel; Leerink Partners as investment banking firm; and Epiq
Corporate Restructuring LLC, as their noticing and claims agent.
Ronald J. Bienias, Partner and Managing Director of AlixPartners,
serves as the Debtors' chief restructuring officer.

Akin Gump Strauss Hauer & Feld LLP's Michael S. Stamer and Jason
Rubin, serves as counsel to the ad hoc group comprised of
beneficial holders of Prepetition 2025 Notes and Prepetition 2028
Notes.

King & Spalding LLP's Thad Wilson and Britney Baker serve as
counsel to the Prepetition RCF Agent.

Sidley Austin LLP's Anthony Grossi serves as counsel to the DIP
Lender, Stonepeak.




ALDO'S PAINTING: Brendon Singh Named Subchapter V Trustee
---------------------------------------------------------
The U.S. Trustee for Region 7 appointed Brendon Singh, Esq., at
Tran Singh, LLP as Subchapter V trustee for Aldo's Painting and
Remodelling, LLC.

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

The Subchapter V trustee can be reached at:

     Brendon Singh, Esq.
     Tran Singh, LLP
     2502 LA Branch Street
     Houston, TX 77004
     Phone: 832-975-7300
     Fax: 832-975-7301
     Email: bsingh@ts-llp.com

               About Aldo's Painting and Remodelling

Aldo's Painting and Remodelling, LLC filed a petition under Chapter
11, Subchapter V of the Bankruptcy Code (Bankr. S.D. Texas Case No.
23-34430) on Nov. 8, 2023, with up to $50,000 in assets and up to
$1 million in liabilities. Aldo Rovira, managing member, signed the
petition.

Judge Eduardo V. Rodriguez oversees the case.

Donald Wyatt, Esq., at Don Wyatt PC, represents the Debtor as legal
counsel.


ALECTO HEALTH CO: Subchapter V Status Threshold Met
---------------------------------------------------
Vince Sullivan of Law360 reports that defunct hospital owner Alecto
Healthcare Services on Wednesday, Nov. 29, 2023, defended its
election to run its insolvency case under Subchapter V of the
Bankruptcy Code, saying its liquidated debts fall under the $7.5
million cap, making it eligible to proceed under the process
reserved for small business debtors.

               About Alecto Healthcare Services

Alecto Healthcare Services, LLC, is a provider of healthcare
infrastructure services based in Glendale Calif.

Alecto Healthcare Services filed Chapter 11 petition (Bankr. D.
Del. Case No. 23-10787) on June 16, 2023, with $1 million to $10
million in assets and $50 million to $100 million in liabilities.
Jami Nimeroff, Esq., at Brown McGarry Nimeroff, LLC has been
appointed as Subchapter V trustee.

Judge Kate Stickles oversees the case.

Jeffrey R. Waxman, Esq., and Brya M. Keilson, Esq., at Morris
James, LLP, are the Debtor's bankruptcy attorneys.


ALECTO HEALTH: Owner Can Proceed With Subchapter V Case
-------------------------------------------------------
Vince Sullivan of Law360 reports that bankrupt hospital owner
Alecto Healthcare Services can continue its Chapter 11 case as a
small business debtor under Subchapter V of the Bankruptcy Code
after a Delaware bankruptcy judge ruled Friday, Dec. 1, 2023, its
debts fall under the statutory cap for eligibility.

               About Alecto Healthcare Services

Alecto Healthcare Services, LLC, is a provider of healthcare
infrastructure services based in Glendale Calif.

Alecto Healthcare Services filed a Chapter 11 petition (Bankr. D.
Del. Case No. 23-10787) on June 16, 2023, with $1 million to $10
million in assets and $50 million to $100 million in liabilities.
Jami Nimeroff, Esq., at Brown McGarry Nimeroff, LLC has been
appointed as Subchapter V trustee.

Judge Kate Stickles oversees the case.

Jeffrey R. Waxman, Esq., and Brya M. Keilson, Esq., at Morris
James, LLP are the Debtor's bankruptcy attorneys.


ALL DAY: $200MM Bank Debt Trades at 61% Discount
------------------------------------------------
Participations in a syndicated loan under which All Day
AcquisitionCo LLC is a borrower were trading in the secondary
market around 38.8 cents-on-the-dollar during the week ended
Friday, December 1, 2023, according to Bloomberg's Evaluated
Pricing service data.

The $200 million facility is a Term loan that is scheduled to
mature on December 29, 2025.  The amount is fully drawn and
outstanding.

All Day AcquisitionCo LLC does business as Reorganized 24 Hour
Fitness Worldwide Inc., an operator of fitness centers in the US.



ALPACKA GROUP: Christopher Hayes Named Subchapter V Trustee
-----------------------------------------------------------
The U.S. Trustee for Region 17 appointed Christopher Hayes as
Subchapter V trustee for Alpacka Group, LLC.

Mr. Hayes will be paid an hourly fee of $450 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 Alpacka Group

Alpacka Group, LLC is engaged in the warehousing and storage
business in San Jose, Calif.

The Debtor filed Chapter 11 petition (Bankr. N.D. Calif. Case No.
23-51312) on Nov. 8, 2023, with $385,984 in assets and $1,837,435
in liabilities. Michael Applebaum, member, signed the petition.

Judge Elaine Hammond oversees the case.

Michael W. Malter, Esq., at Binder & Malter, LLP, represents the
Debtor as legal counsel.


AMENTUM GOVERNMENT: Moody's Puts 'B3' CFR Under Review for Upgrade
------------------------------------------------------------------
Moody's Investors Service placed the B3 Corporate Family Rating,
B3-PD Probability of Default Rating and B2 senior secured bank
credit facilities rating of Amentum Government Services Holdings
LLC under review for upgrade. The outlook was changed to rating
under review. Previously, the outlook was stable.

The ratings review follows Amentum's announcement on November 20
that the company entered into a definitive agreement to merge with
the Critical Missions Solutions (CMS) and Cyber & Intelligence
(C&I) business segments of Jacobs Engineering Group Inc. (Baa2,
Ratings Under Review) once they are spun off. Moody's expects the
transaction to close in the second half of 2024.

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

Notwithstanding the ratings review, Amentum's B3 CFR reflects the
company's high financial leverage and limited operating history at
its current revenue size following the acquisition of PAE
Incorporated in February 2022. Debt/EBITDA on a Moody's adjusted
basis is high at 8.0 times as of June 2023. The company will need
to win new contracts and recompetes on expiring contracts to resume
earnings growth to help reduce financial leverage. Moody's projects
debt/EBITDA to remain at or above 7.0x in fiscal 2024 (fiscal year
end September 30). The ratings are constrained by Amentum's EBITDA
margin of 7.5%, which trails those of about 10%-11% for other
defense services contractors. This, in part, reflects Amentum's
emphasis on relatively lower-risk cost plus-based contracts
compared to its peers that favor more fixed-price contracts, which
promote higher margins.

The ratings are supported by the company's competitive scale and
considerable breadth of technical capabilities. Amentum's increased
scale strengthens its position for bidding on large federal
contracts. Current backlog at about $27 billion represents
long-enduring platforms with notable exposure to generally stable
operational and maintenance-related defense budgets. The ramp up of
new contracts and management's expectations for cost synergies from
the integration with PAE should help modestly expand operating
margins into 2024.

Moody's ratings review will focus on the execution of the
transaction which is expected to close in the second half of 2024.
Moody's will also consider changes to financial policy, including
financial leverage and strategy, of the combined organization.  

Headquartered in Chantily, VA, Amentum provides test and training
range maintenance and operations, equipment maintenance and
sustainment, facilities management, cyber and information
technology, and environmental remediation services to the US and
other national governments. Amentum is owned by entities of Lindsay
Goldberg LLC and American Securities Corporation. Revenue for the
last twelve months ended June 2023 was $7.7 billion.

The principal methodology used in these ratings was Aerospace and
Defense published in October 2021.


AMERICAN AIRLINES: Egan-Jones Retains B- Senior Unsecured Ratings
-----------------------------------------------------------------
Egan-Jones Ratings Company, on November 9, 2023, retained its 'B-'
foreign currency and local currency senior unsecured ratings on
debt issued by American Airlines Group Inc. EJR also withdraws
rating on commercial paper issued by the Company.

Headquartered in Fort Worth, Texas, American Airlines Group Inc.
operates an airline.



AMERICAN AXLE: Egan-Jones Retains B- Senior Unsecured Ratings
-------------------------------------------------------------
Egan-Jones Ratings Company, on November 21, 2023, retained its 'B-'
foreign currency and local currency senior unsecured ratings on
debt issued by American Axle & Manufacturing, Inc. EJR also
withdraws rating on commercial paper issued by the Company.

Headquartered in Detroit, Michigan, American Axle & Manufacturing,
Inc. provides automotive products.



AMYRIS INC: Int'l Court of Arbitration Favors Lavvan in Dispute
---------------------------------------------------------------
Amyris, Inc., said in a regulatory filing that on Nov. 22, 2023,
the ICC International Court of Arbitration (the "ICC") issued a
final decision in the Lavvan, Inc. v. Amyris, Inc. case, which
Lavvan had filed against the Company in August 2020 seeking close
to $900,000,000 in damages related to that certain Research,
Collaboration, and License Agreement ("RCLA") between Lavvan and
the Company.

In its decision, the ICC found that the Company had breached both
the RCLA and a fiduciary duty owed to Lavvan under New York law.
As a result of such breach, the ICC, among other things, (i)
ordered the Company to disgorge to Lavvan all profits earned from
the sale, if any, of Collaboration Cannabinoids (as defined in the
RCLA), (ii) ordered the Company to pay to Lavvan $820,458.67 for
the costs of the arbitration, and (iii) declared that the Release
Condition (related to rights to materials in escrow under the RCLA)
had occurred.  Furthermore, pursuant to the ICC's decision, the
Company is prohibited from engaging in the manufacture or sale of
Collaboration Cannabinoids without Lavvan's express consent, except
under certain limited circumstances set forth in the RCLA.  The ICC
rejected all remaining claims and requests.

Because the Company does not believe it has any profits that would
be subject to disgorgement, the Company believes its financial
liability to Lavvan on account of claims in this arbitration matter
is limited to $820,459.

                        About Amyris Inc.

Amyris (Nasdaq: AMRS) -- http://www.amyris.com/-- is a synthetic
biotechnology company, transitioning the Clean Health & Beauty and
Flavors & Fragrances markets to sustainable ingredients through
fermentation and the company's proprietary Lab-to-Market(TM)
technology platform. This Amyris platform leverages
state-of-the-art machine learning, robotics, and artificial
intelligence, enabling the company to rapidly bring new innovation
to market at commercial scale. Amyris ingredients are included in
over 20,000 products from the world's top brands, reaching more
than 300 million consumers. Amyris also owns and operates a family
of consumer brands that is constantly evolving to meet the growing
demand for sustainable, effective, and accessible products.

Amyris, Inc. and its affiliates filed Chapter 11 petitions (Bankr.
D. Del. Lead Case No. 23-11131) on Aug. 9, 2023.  In the petition
signed by its interim chief executive officer and chief financial
officer, Han Kieftenbeld, Amyris disclosed $679,679,000 in assets
and $1,327,747,000 in liabilities.

Judge Thomas M. Horan oversees the cases.

The Debtors tapped Pachulski Stang Ziehl & Jones LLP as their
bankruptcy counsel; Fenwick & West, LLP as corporate counsel;
Gordon Rees Scully Mansukhani, LLP as special counsel;
PricewaterhouseCoopers LLP as financial advisor; and Intrepid
Investment Bankers LLC as investment banker.  Stretto, Inc., is the
Debtors' claims, noticing, solicitation agent and administrative
adviser.


ANCHOR HOMES: Case Summary & 20 Largest Unsecured Creditors
-----------------------------------------------------------
Debtor: Anchor Homes, LLC
        100 Lighthouse Lane, Unit A3
        Cedar Point, NC 28584

Chapter 11 Petition Date: December 4, 2023

Court: United States Bankruptcy Court
       Eastern District of North Carolina

Case No.: 23-03533

Debtor's Counsel: George Mason Oliver, Esq.
                  THE LAW OFFICES OF OLIVER & CHEEK, PLLC
                  PO Box 1548
                  New Bern, NC 28563
                  Tel: 252-633-1930
                  Fax: 252-633-1950
                  E-mail: george@olivercheek.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Lawrence E. Lippincott as member
manager.

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

https://www.pacermonitor.com/view/THPS76Q/Anchor_Homes_LLC__ncebke-23-03533__0001.0.pdf?mcid=tGE4TAMA


ANTHONY'S 31: Hires Bravo Law APC as Bankruptcy Counsel
-------------------------------------------------------
Anthony's 31 Courtyard, LLC seeks approval from the U.S. Bankruptcy
Court for the Southern District of California to employ Bravo Law
APC to handle its Chapter 11 case.

The firm will be paid at these rates:

     John L. Smaha      $550 per hour
     Gustavo E. Bravo   $400 per hour

The firm received a retainer in the amount of $8,500 and additional
retainer in the amount of $1,500.

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

Gustavo E. Bravo, Esq., a partner at Bravo Law APC, disclosed in a
court filing that the firm is a "disinterested person" as the term
is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Gustavo E. Bravo, Esq.
     Bravo Law APC
     2398 San Diego Avenue
     San Diego, CA 92110
     Tel: (619) 600-1394
     Fax: (619) 688-1558

              About Anthony's 31 Courtyard
  
Anthony's 31 Courtyard, LLC, a company in La Mesa, Calif., filed
Chapter 11 petition (Bankr. S.D. Calif. Case No. 23-02292) on Aug.
2, 2023, with $1 million to $10 million in both assets and
liabilities. Judge Margaret M. Mann oversees the case.


ATLAS PURCHASER: $250MM Bank Debt Trades at 64% Discount
--------------------------------------------------------
Participations in a syndicated loan under which Atlas Purchaser Inc
is a borrower were trading in the secondary market around 36.5
cents-on-the-dollar during the week ended Friday, December 1, 2023,
according to Bloomberg's Evaluated Pricing service data.

The $250 million facility is a Term loan that is scheduled to
mature on May 18, 2029.  The amount is fully drawn and
outstanding.

Atlas Purchaser, Inc., which does business as Alvaria, Inc.,
acquired the assets of Aspect Software in a leveraged buyout in
2021. Aspect is a provider of call center software and solutions.



AULT ALLIANCE: Has 28.2% Stake in Singing Machine as of Nov. 24
---------------------------------------------------------------
In a Schedule 13D/A filed with the Securities and Exchange
Commission, the following entities and individuals reported
beneficial ownership of shares of common stock of The Singing
Machine Company, Inc. as of Nov. 24, 2023:

                                      Shares         Percent
                                   Beneficially        of
  Reporting Person                     Owned          Class

  Ault Alliance, Inc.                1,808,000        28.2%
  Ault Lending, LLC                  1,808,000        28.2%
  Milton C. Ault, III                1,808,000        28.2%
  Kenneth S. Cragun                     667        Less Than 1%
  Henry C. W. Nisser                     0              0%
  James M. Turner                       667        Less Than 1%

The aggregate percentage of Shares reported owned by each Reporting
Person is based upon 6,418,061 Shares outstanding, which is the
total number of Shares outstanding as of Nov. 21, 2023, as reported
in the Issuer's Proxy Statement on Schedule 14A filed with the SEC
on Nov. 24, 2023.

This Amendment No. 6 was being filed to reflect, among other
things, a change in beneficial ownership resulting from an increase
in the number of the Shares outstanding, as reported in the
Issuer's Proxy Statement on Schedule 14A filed with the Securities
and Exchange Commission on Nov. 24, 2023.

On Nov. 28, 2023, the Reporting Persons entered into a Joint Filing
Agreement in which the Reporting Persons agreed to the joint filing
on behalf of each of them of statements on Schedule 13D with
respect to the securities of the Issuer to the extent required by
applicable law.

A full-text copy of the Schedule 13D/A is available for free at:

https://www.sec.gov/Archives/edgar/data/896493/000121465923015649/f1128230sc13da6.htm

                         About Ault Alliance Inc.

Ault Alliance, Inc. (formerly, BitNile Holdings, Inc.) is a
diversified holding company pursuing growth by acquiring
undervalued businesses and disruptive technologies with a global
impact.  Through its wholly- and majority-owned subsidiaries and
strategic investments, the Company owns and operates a data center
at which the Company mines Bitcoin, and provides mission-critical
products that support a diverse range of industries, including
crane services, oil exploration, defense/aerospace, industrial,
automotive, medical/biopharma, consumer electronics, hotel
operations and textiles.  In addition, the Company extends credit
to select entrepreneurial businesses through a licensed lending
subsidiary.

Ault Alliance reported a net loss of $189.83 million for the year
ended Dec. 31, 2022, compared to a net loss of $23.04 million for
the year ended Dec. 31, 2021. As of March 31, 2023, the Company had
$526.91 million in total assets, $336.56 million in total
liabilities, and $190.34 million in total stockholders' equity.

New York, New York-based Marcum LLP, the Company's auditor since
2016, issued a "going concern" qualification in its report dated
April 17, 2023, citing that the Company has a working capital
deficiency, has incurred net 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.


AULT ALLIANCE: Plans to Commence Exchange Offer in December
-----------------------------------------------------------
Ault Alliance, Inc. announced that the Company intends to initiate
an exchange offer to accept for cancellation up to 60,000,000
shares of the Company's common stock in exchange for the issuance
of up to $15,000,000 aggregate liquidation preference of its 13.00%
Series D Cumulative Redeemable Perpetual Preferred Stock, with each
100 shares of Common Stock being exchangeable in the Offer for one
share of Series D Preferred Stock having a liquidation preference
of $25.00 per share of Series D Preferred Stock (an effective price
of approximately $0.25 per share of Common Stock).

The $0.25 liquidation preference per common share equivalent of the
Series D Preferred Stock represents a 208% increase over the last
reported sales price of the Common Stock of $0.0812 on Nov. 28,
2023, on the NYSE American.  Further, the 13.00% Series D Preferred
Stock annual dividend provides an additional annual recurring value
of $0.0325 per common share, or 40% of the Closing Price.  The
Series D Preferred Stock currently trade on the NYSE American under
the symbol "AULT-PD".  Based on the closing price of $0.0812 of the
Common Stock on Nov. 28, 2023, the stated value of the Series D
Preferred Stock and the first year's required dividend payments on
the Series D Preferred Stock, stockholders who tender Common Stock
in the Offer for the Series D Preferred Stock could realize a
premium of approximately 248%, of which 40% is from cash dividends,
from the Nov. 28, 2023 Closing Price.

The Offer, when and if consummated, will constitute a repurchase of
the Common Stock and Common Stock exchanged will be cancelled and
put into treasury.  If all 60 million shares of Common Stock are
tendered and cancelled, the Company's outstanding Common Stock will
be reduced by approximately 81%, based on the number of shares of
Common Stock issued and outstanding as of Nov. 28, 2023.

The Offer is expected to commence in December 2023 and is subject
to regulatory approval and other customary closing conditions.
Details regarding the offer and instructions for stockholders
interested in participating will be provided in the Offer to
Exchange and related documents, which will be filed with the
Securities and Exchange Commission and distributed to Ault Alliance
stockholders.

The Offer will not be made to any person in any jurisdiction in
which either the Offer, or solicitation or sale thereof, is
unlawful.  Any Offer will be made only by means of the Offer to
Exchange.  It is anticipated that the Offer will be made pursuant
to the exemption from registration requirements of the Securities
Act of 1933, as amended, contained in Section 3(a)(9) thereof.
Under that exemption, if Common Stock exchanged is freely
tradeable, the Series D Preferred Stock received in exchange
therefor will be freely tradeable.  If the Common Stock is
restricted, the Series D Preferred Stock will be restricted to the
same degree.

                         About Ault Alliance Inc.

Ault Alliance, Inc. (formerly, BitNile Holdings, Inc.) is a
diversified holding company pursuing growth by acquiring
undervalued businesses and disruptive technologies with a global
impact.  Through its wholly- and majority-owned subsidiaries and
strategic investments, the Company owns and operates a data center
at which the Company mines Bitcoin, and provides mission-critical
products that support a diverse range of industries, including
crane services, oil exploration, defense/aerospace, industrial,
automotive, medical/biopharma, consumer electronics, hotel
operations and textiles.  In addition, the Company extends credit
to select entrepreneurial businesses through a licensed lending
subsidiary.

Ault Alliance reported a net loss of $189.83 million for the year
ended Dec. 31, 2022, compared to a net loss of $23.04 million for
the year ended Dec. 31, 2021. As of March 31, 2023, the Company had
$526.91 million in total assets, $336.56 million in total
liabilities, and $190.34 million in total stockholders' equity.

New York, New York-based Marcum LLP, the Company's auditor since
2016, issued a "going concern" qualification in its report dated
April 17, 2023, citing that the Company has a working capital
deficiency, has incurred net 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.


AYTU BIOPHARMA: Incurs $8.12MM Net Loss in Third Quarter
--------------------------------------------------------
Aytu Biopharma Inc. filed with the Securities and Exchange
Commission its Quarterly Report on Form 10-Q disclosing a net loss
of $8,120,000 for the three months ended Sept. 30, 2023, compared
to a net loss of $701,000 for the same period in 2022.

                     Management Discussion

"The initiatives we have undertaken to position Aytu as a specialty
pharmaceutical company focused on commercializing novel
prescription therapeutics continues to show positive results, as
highlighted by our second consecutive quarter of companywide
positive Adjusted EBITDA, and fifth of the last six quarters of
positive Adjusted EBITDA when looking specifically at our Rx
segment," commented Josh Disbrow, Chief Executive Officer of Aytu
BioPharma. "Within the Rx segment, our ADHD brands' prescription
and revenue growth is a testament to the commercial team's strong
execution and our ability to effectively leverage our innovative
Aytu RxConnect platform. Further, the recent FDA approvals of the
Cotempla XR-ODT and Adzenys XR-ODT manufacturing site transfer
prior approval supplements are allowing us to ramp-up manufacturing
at our contract manufacturer. This is expected to be a key driver
of our margin improvement initiatives. We believe more growth is in
store for the ADHD brands on the basis of the ongoing ADHD
stimulant supply disruptions, strong sales force execution, and the
continued refinement of our commercial tactics."

Disbrow continued, "Within Pediatrics, as communicated last
quarter, we were impacted by payor changes that impacted both net
revenues and scripts. Specifically this quarter, Pediatrics
revenues were impacted by timing of customer ordering in response
to the payor change, and we expect unit shipments to normalize and
more closely align with prescription levels as we move forward.
We've implemented numerous strategies to deepen Pediatrics
prescriptions from current writers and broaden our overall
prescriber base in both new and existing geographies, with an
expectation for script and revenue improvement in the Pediatrics
business to occur in the coming quarters."

"Our efforts to drive long-term shareholder value by focusing on
our Rx segment and planned wind down of our Consumer Health segment
is moving according to plan. During the quarter, we reduced our
Consumer Health segment Adjusted EBITDA from a negative $0.5
million in the year-ago quarter to virtually breakeven during the
most recent quarter. We expect to sell through the remaining
inventory resulting in approximately neutral Adjusted EBITDA for
the segment in fiscal 2024, while also looking at possible
monetization opportunities for the consumer health brands."

"Our balance sheet remains strong with $20.0 million in cash at the
end of September 2023, and with a keen focus on driving growth and
profitability in our Rx segment, I believe we are well positioned
for success going forward," Disbrow concluded.

Additionally, the Company explained it has incurred significant
losses in each year since inception.

"Our net losses were $8.1 million for the three months ended
September 30, 2023. As of September 30, 2023, and June 30, 2023, we
had accumulated deficits of $312.2 million and $304.1 million,
respectively. We expect to continue to incur significant expenses
in connection with our ongoing activities, including the ongoing
integration of our acquisitions. As of September 30, 2023, and
largely as a result of the January 2025 maturity of the Avenue
Note, we did not have sufficient working capital to cover our cash
needs to fund planned operations for the twelve months following
the filing date of this Quarterly Report on Form 10-Q, which raises
substantial doubt about our ability to continue as a going
concern."

Management plans to mitigate the conditions that raise substantial
doubt about its ability to continue as a going concern are
primarily focused on (i) improving cash flows from operations, (ii)
winding down or monetizing the Consumer Health Segment, (iii)
refinancing its $15 million Avenue Note to extend its maturity
date, and, (iv), if necessary, raising additional capital through
public or private equity, debt offerings, or monetizing additional
assets in order to meet its obligations. Management believes that
the Company has access to capital resources, however, the Company
cannot provide any assurance that it will be able to raise
additional capital, monetize assets, or obtain new financing on
commercially acceptable terms. If the Company is unable to support
its operations and obligations, it may be required to curtail its
operations, or delay the execution of its business plan.
Alternatively, any efforts by the Company to reduce its expenses
may adversely impact its ability to sustain revenue-generating
activities or otherwise operate its business. As a result, there
can be no assurance that the Company will be successful in
implementing its plans to alleviate this substantial doubt about
its ability to continue as a going concern.

A full-text copy of the Company's Financial Results filed on Form
8-K with the Securities and Exchange Commission is available at
https://tinyurl.com/599dh5et

                     About Aytu BioPharma

Englewood, Colorado-based Aytu BioPharma, Inc., formerly known as
Aytu BioScience, Inc. -- http://www.aytubio.com-- is a
pharmaceutical company focused on commercializing novel
therapeutics and consumer healthcare products.  The Company
operates through two business segments (i) the Rx Segment,
consisting of prescription pharmaceutical products and (ii) the
Consumer Health Segment, which consists of various consumer
healthcare products.

Aytu Biopharma reported a net loss of $17.05 million for the year
ended June 30, 2023, compared to a net loss of $108.78 million for
the year ended June 30, 2022.

As of Sept. 30, 2023, Aytu Biopharma has $132,888,000 in total
assets and $100,721,000 in total liabilities.

Denver, Colorado-based Grant Thornton LLP, the Company's auditor
since 2022, issued a "going concern" qualification in its report
dated Oct. 12, 2023, citing that the Company's net loss was $17.1
million and cash used in operating activities was $5.1 million for
the year ended June 30, 2023, and as of that date, the Company's
accumulated deficit was $304.1 million.  These conditions, along
with other matters, raise substantial doubt about the Company's
ability to continue as a going concern.



BAKERS DEPOT: Unsecureds Will Get 34.9% of Claims over 5 Years
--------------------------------------------------------------
Bakers Depot LLC filed with the U.S. Bankruptcy Court for the
District of New Jersey a Small Business Chapter 11 Plan of
Reorganization dated November 27, 2023.

The Debtor is a wholesale food distributor specializing in bakery
ingredients. It is based out of Teterboro New Jersey and service
"mom and pop" bakeries to large wholesale accounts and in store
bakeries throughout the Northeast.

The Debtor explored various options prior to filing bankruptcy in
order to address its financial concerns. First, the Debtor
increased its product line and increased its delivery radius to
cover more of the Northeast. Simultaneously, the Debtor sought a
resolution with BakeMark, but BakeMark refused and demanded terms
that far exceeded what it would be entitled to even if it was
completely successful in the District Court Action. Thus, the
bankruptcy filing was a last resort.

The Plan contemplates the Debtor continuing its business post
confirmation as a going concern.  The Plan proposes to pay
creditors of the Debtor from funds generated by its operations.

The Plan provides for the full payment of administrative and
priority claims in accordance with the Bankruptcy Code.

The Debtor's secured creditor (class 1(a)) is treated as a general
unsecured creditor. General unsecured creditors of the Debtor
holding Allowed Claims will receive annual distributions in
accordance with the Debtor's projected disposable income, which the
Debtor estimates will provide a dividend of approximately 34.9%
over a period of 5 years, based upon approximately $2 million in
scheduled unsecured claims. The actual distribution(s) percentage
to general unsecured creditors will depend upon the total final
Allowed general unsecured claims and the Debtor's cash flow.

The Debtor is currently a defendant in trade secret
misappropriation litigation commenced by BakeMark USA, LLC. The
Debtor denies any liability to BakeMark, and disputes BakeMark's
claims. To the extent BakeMark's has valid claims against the
Debtor, such claims will be treated as general unsecured claims or
administrative claims, as applicable, in accordance with this Plan.


The Debtor obtained a $150,000 equity infusion from Brian Negron to
fund post-petition operations.

Class 3(a) consists of the Allowed General Unsecured Claims against
Debtor. Upon the Effective Date of the Plan, in full satisfaction
of its Allowed General Unsecured Claim, on March 31 of every year
thereafter for three consecutive years, each holder of a Class 3
Allowed General Unsecured Claim will receive a Pro Rata
Distribution, of the Debtor's projected disposable income
(approximately in aggregate the sum 34.9%). The amount of claim in
this Class total $814,204 not including the Class 1(a) claim in the
amount of $1,250,000. Class 3 Claims are impaired.

Class 4 consists of Equity Interest Holders. The sole member of
this class is Brian Negron. He shall retain such Interests. Class 4
Interests are unimpaired, and therefore holders of Class 4 is
deemed to have voted to accept the Plan.

The distributions to the creditors of the Debtor that are to be
made on and after the Effective Date under this Plan shall be
funded from the ongoing operations of the Debtor.

A full-text copy of the Plan of Reorganization dated November 27,
2023 is available at https://urlcurt.com/u?l=Q6ncxJ from
PacerMonitor.com at no charge.

Debtor's Counsel:

      Vincent Roldan, Esq.
      MANDELBAUM BARRETT PC
      3 Becker Farm Road
      Roseland, NJ 07068
      Tel: 973-974-9815
      Email: vroldan@mblawfirm.com

                       About Bakers Depot

Bakers Depot, LLC, is a wholesale food distributor specializing in
bakery ingredients.

The Debtor filed a Chapter 11 petition (Bankr. D.N.J. Case No.
23-17425) on Aug. 25, 2023, with $500,000 to $1 million in assets
and $1 million to $10 million in liabilities.  Brian Negron,
president, signed the petition.

Vincent Roldan, Esq., at Mandelbaum Barrett, PC, is the Debtor's
legal counsel.


BARRETTS MINERALS: Court Needs Add'l Data Before Picking Venue
--------------------------------------------------------------
Rick Archer of Law360 reports that a Texas bankruptcy judge Friday,
December 1, 2023, told counsel for Barretts he will need to hear
more arguments before he can decide whether the talc miner's
Chapter 11 case belongs in a Texas courtroom.

As reported in the TCR, the Future Claimants Representative for
asbestos victims joined in the request of the Official Committee of
Unsecured Creditors to move the venue of the Debtor's Chapter 11
case from Texas to Montana.

"BMI made clear from the earliest testimony it offered to this
Court that its case is about resolving talc claims and establishing
a Sec. 524(g) trust.  But the problem this case seeks to resolve
(BMI's talc liability) does not emanate from Texas, and the people
that BMI and its creditors will look to solve those problems
(Pfizer and MTI/SMI) are not in Texas. Moreover, BMI has only the
thinnest of connections to the Southern District of Texas, and
those are only of recent vintage.  The Southern District of Texas
is neither convenient to accomplish what is proposed in BMI's
restructuring nor the venue where the interests of justice favor
resolution of BMI's liabilities (and the liabilities of other
parties related to BMI).  Thus, a transfer of venue is warranted,"
Sander L. Esserman, the legal representative for all persons that
will assert future talc-related personal injury demands, said in
Court filings.

Barretts Minerals Inc. and its affiliates are opposing the
transfer, explaining that the decision to file the Chapter 11 cases
in the Southern District of Texas was the result of careful
consideration of a number of factors, including the location of
certain real property assets and operations in Texas (including
BMI's Bay City, Texas operations, which it has continuously
operated for nearly 25 years), the logistics of travel for the
Debtors' executives and professionals, and the costs associated
with filing in the Southern District of Texas compared to other
jurisdictions for which the Debtors meet the criteria for venue
set
forth in 28 U.S.C. Sec. 1408.

                    About Barretts Minerals

Barretts Minerals Inc. current operations are focused on the
mining, beneficiating, processing, and sale of industrial talc.
BMI historically supplied a relatively minor percentage of its
sales into cosmetic applications.  BMI's talc is sold to
distributors and third-party manufacturers for use in such parties'
products, which are then incorporated into downstream products
eventually sold to consumers.

The Debtors sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Tex. Lead Case No. 23-90794) on Oct.
2, 2023.  In the petition signed by David J. Gordon, chief
restructuring officer, BMI disclosed up to $100 million in assets
and up to $50 million in liabilities.

Judge David R. Jones oversees the cases.

The Debtors tapped Porter Hedges LLP and Latham& Watkins LLP as
legal counsel, M3 Partners, LP as financial advisor, Jefferies LLC
as investment banker, and Stretto, Inc., as claims, noticing, and
solicitation agent and administrative advisor.


BELA FLOR: Hires Mr. Shapiro of GlassRatner Capital as CRO
----------------------------------------------------------
Bela Flor Nurseries, Inc. and its affiliates seek approval from the
U.S. Bankruptcy Court for the Northern District of Texas to employ
GlassRatner Capital & Advisory Group LLC d/b/a B. Riley Advisory
Services and designate Mark Shapiro as chief restructuring
officer.

The firm will provide these services:

     a. consult on all aspects of the Debtors' business activities
and operations, including budgeting, cash management, and financial
management;

     b. open and close bank accounts;

     c. assist with communications and negotiations with the
Company's lenders, vendors, and other stakeholders;

     d. work with Company to hire and terminate employees;

     e. review daily operating activity, purchases, and expenses;

     f. evaluate liquidity options including restructuring,
refinancing, reorganizing, or a sale of the Company's assets;

     g. cause the Company to exercise its rights under certain
agreements;

     h. review historical and projected financial information,
including operating results, capital structure and funding
mechanics, for the Company and each of its affiliates;

     i. work with the Debtor to develop financial projections and a
liquidity projection model to help assess capital needs;

     j. identify and assess potential restructuring alternatives;

     k. attend hearings, provide information and analyses for
inclusion in bankruptcy court filings and testimony related
thereto;

     l. provide in-court testimony, as required;

     m. support negotiations with the creditors and other
constituents in the Bankruptcy Case;

     n. negotiate terms of debtor-in-possession financing, if
necessary;

     o. supervise B. Riley's preparation of monthly financial
reports, as required of a debtor-in-possession, and other financial
reporting required by the Office of the United States Trustee on
behalf of a debtor-in-possession;

     p. assist the Debtors with the preparation of Schedules and
Statements and debtor-in-possession financing budgets;

     q. help the Debtors prepare, maintain, and monitor 13-week
cash flow projections and weekly variance analyses;

     r. work with the Debtors and its professionals to maximize the
value of the Debtors' estates;

     s. help develop a plan to sell the assets of and/or to
reorganize the Debtors;

     t. provide financial advice and assistance to the Debtors in
connection with a sale or restructuring; and

     u. pursue litigation and claims the bankruptcy estate(s) may
have and act as the "Responsible Party" for all corporate
decisions.

The firm will be paid at these rates:

     Senior Managing Directors            $795 per hour
     Managing Directors                   $475 to $595 per hour
     Sr. Associates/Associate Directors   $295 to $395 per hour

The firm received a retainer in the amount of $70,000.

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

Mark Shapiro, a partner at GlassRatner Capital & Advisory Group LLC
d/b/a B. Riley Advisory Services, disclosed in a court filing that
the firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code.


The firm can be reached at:

     Mark Shapiro
     GlassRatner Advisory & Capital Group, LLC
     dba B. Riley Advisory Services
     4400 Post Oak Parkway, Suite 1400
     Houston, TX 77027
     Tel: (713) 226-4700
     Email: mshapiro@brileyfin.com

              About Bela Flor Nurseries, Inc.

Bela Flor Nurseries, Inc. operates in the horticulture and retail
gardening industry.  The Company currently grows from seed and
cutting annual flowers, vegetables, bulbs, and floral items for
wholesalers, landscapers and retailers.

Bela Flor Nurseries, Inc., and several affiliates sought protection
under Chapter 11 of the U.S. Bankruptcy Code (Bankr. N.D. Tex. Lead
Case No. 23-42469) on August 22, 2023. In the petition signed by
Mark Shapiro, chief restructuring officer, Bela Flor disclosed up
to $50 million in both assets and liabilities.

Bela Flor Nurseries is the operating company and SMB Holdings, LLC,
is the primary real estate holding company. MFAF Holdings, LLC, and
CHIC Holdings, LLC are wholly owned subsidiaries of SMB Holding,
LLC. SMB Holdings, LLC, owns several greenhouses located in Austin,
Texas, Carthage, Missouri, and Jasper, Missouri; small lots in
Henderson, Texas; and two corporate houses in Harrisonville,
Missouri. MFAF Holdings, LLC, holds two parcels of land in
Harrisonville, Missouri. CHIC Holdings, LLC, holds parcels of land
located in Henderson, Texas. On the real property, the Debtors own
and operate several nurseries.

Judge Mark X. Mullin oversees the cases.

Buffey E. Klein, Esq., at Husch Blackwell, LLP, represents the
Debtor as legal counsel.  B. Riley Advisory Services is the
Debtor's chief restructuring officer.

Serene Investment Management, LLC, as DIP Lender, is represented by
Vadim J. Rubinstein, Esq. at Loeb & Loeb LLP.


BELA FLOR: Seeks to Hire Truenorth Capital as Financial Advisor
---------------------------------------------------------------
Bela Flor Nurseries, Inc. and its affiliates seek approval from the
U.S. Bankruptcy Court for the Northern District of Texas to employ
Truenorth Capital Partners LLC as financial advisor and investment
banker.

The firm will provide these services:

     a. review the business and operations of the Debtors and their
historical and projected financial condition;

     b. assist the Debtors with preparation of a financial model in
respect of the Financing/Restructuring Transaction;

     c. accumulate descriptive materials on the Debtors designed to
introduce the Debtors to potential lenders and other capital
services;

     d. advise and assist the Debtors in developing an appropriate
financing structure and strategy for accomplishing the contemplated
Financing/Restructuring Transaction;

     e. introduce the Debtors to potential lenders and other
capital sources interested in providing financing for the
contemplated Financing/Restructuring Transaction;

     f. advise the Debtors as to the timing, structure and pricing
of the Financing/Restructuring Transaction;

     g. assist the Debtors, to the extent requested by the Debtors,
with the negotiation of the terms and conditions of the
Financing/Restructuring Transaction and work with the Debtors,
their counsel and other relevant parties in the documentation and
closing of the Financing/Restructuring Transaction; and

     h. perform such other advisory and related services as may be
mutually agreed upon by Advisor and the Debtors on the
Financing/Restructuring Transaction.

The firm will be paid at these rates:

      Managing Director                     $450 per hour
      Vice President                        $325 per hour
      Associates and/or Senior Analyst      $250 per hour
      Analysts                              $150 per hour

The firm will be paid a retainer in the amount of $25,000, and a
second cash Retainer Fee in the amount of $25,000.

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

Jeffrey Gaynor, managing director of TrueNorth Capital Partners
LLC, 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:

     Jeffrey Gaynor
     TrueNorth Capital Partners LLC
     9 West Broad Street, Suite 510
     Stamford, CT 06902
     Telephone: (203) 604-2007
     Facsimile: (203) 595-5891
     Email: jgaynor@truenorthcp.com

              About Bela Flor Nurseries, Inc.

Bela Flor Nurseries, Inc. operates in the horticulture and retail
gardening industry.  The Company currently grows from seed and
cutting annual flowers, vegetables, bulbs, and floral items for
wholesalers, landscapers and retailers.

Bela Flor Nurseries, Inc., and several affiliates sought protection
under Chapter 11 of the U.S. Bankruptcy Code (Bankr. N.D. Tex. Lead
Case No. 23-42469) on August 22, 2023. In the petition signed by
Mark Shapiro, chief restructuring officer, Bela Flor disclosed up
to $50 million in both assets and liabilities.

Bela Flor Nurseries is the operating company and SMB Holdings, LLC,
is the primary real estate holding company. MFAF Holdings, LLC, and
CHIC Holdings, LLC are wholly owned subsidiaries of SMB Holding,
LLC. SMB Holdings, LLC, owns several greenhouses located in Austin,
Texas, Carthage, Missouri, and Jasper, Missouri; small lots in
Henderson, Texas; and two corporate houses in Harrisonville,
Missouri. MFAF Holdings, LLC, holds two parcels of land in
Harrisonville, Missouri. CHIC Holdings, LLC, holds parcels of land
located in Henderson, Texas. On the real property, the Debtors own
and operate several nurseries.

Judge Mark X. Mullin oversees the cases.

Buffey E. Klein, Esq., at Husch Blackwell, LLP, represents the
Debtor as legal counsel.  B. Riley Advisory Services is the
Debtor's chief restructuring officer.

Serene Investment Management, LLC, as DIP Lender, is represented by
Vadim J. Rubinstein, Esq. at Loeb & Loeb LLP.


BENITAGO INC: Unsecureds to Get Share of GUC Pool in Plan
---------------------------------------------------------
Benitago Inc. and its Affiliates filed with the U.S. Bankruptcy
Court for the Southern District of New York a Disclosure Statement
for the Joint Chapter 11 Plan of Reorganization dated November 27,
2023.

The Debtors operate a large e-commerce brand incubator and
aggregator that sells nearly 1,000 products across dozens of brands
covering a wide range of products including lifestyle and home
goods, beauty, nutrition, sports and fitness, maternity, juvenile
and baby, orthopedic, pet supply and electronic goods.

The Debtors require significant new capital investment to fund
working capital for the Reorganized Debtors as well as to pay the
administrative and other costs and expenses associated with these
Chapter 11 Cases. The Plan provides for the recapitalization and
reorganization of the Debtors pursuant to the transactions set
forth in the Plan, including a significant new money investment
from CoVenture of up to $7 million.

After evaluating potential plan and sale process alternatives in
connection with these Chapter 11 Cases, the Debtors' independent
management consisting of the Independent Director (in the case of
Benitago Parent) and the Special Manager (in the case of the Acrux
Parties) determined, in the exercise of their business judgment,
that the reorganization set forth in the Plan is in the best
interests of the Debtors' estates and all stakeholders,
particularly in light of the Debtors' liquidity and need to emerge
from these Chapter 11 Cases as expeditiously as possible to
maximize value.

As part of the integrated settlements and compromises set forth in
the Plan, the Plan includes the consensual and global resolution of
CoVenture's potential claims and causes of action against the
Debtors and third parties and treatment thereof. While the Debtors
dispute CoVenture's claims and arguments, the consensual resolution
of them as part of the Plan provides significant value to the
Debtors and allows for a pathway for an expeditious emergence from
these Chapter 11 Cases.

Among other things, the Debtors and CoVenture have agreed to the
following:

     * New Money Exit Facility Financing: CoVenture has agreed to
provide a first lien material new money financing in the aggregate
amount of up to $7 million in new money (the "Exit New Money Term
Loan") to (a) provide for sufficient funding to pay all allowed
administrative and priority claims in full and make available the
GUC Cash Pool for holders of allowed general unsecured claims and
(b) provide working capital financing to the Reorganized Debtors.
The Exit New Money Term Loan shall be secured by liens senior to
the Exit Takeback Term Loan and any permitted liens under the Exit
Facility relating to the Exit Takeback Term Loan.

     * Equitization of CoVenture's Secured Claims: CoVenture has
agreed to equitize its claims against the Debtors in exchange for
100% of the equity in the Reorganized Debtors. By consensually
equitizing CoVenture's claims, the Debtors avoid having to pay cash
interest, fees, or other expenses on account of such claims under
the Plan.

     * Consensual Resolution of Substantive Consolidation and Other
Intercompany Issues: The Plan provides for the consensual
substantive consolidation of the Debtors and their estates in order
to facilitate administration, distributions and recoveries under
the Plan. Substantive consolidation also avoids further review,
analysis and potentially litigation of the historical transactions
between and among the Debtors, including transfers from the Acrux
Parties to Benitago Parent that could result in the avoidance and
recovery of significant value that was transferred from the Acrux
Parties to Benitago Parent. Absent the consensual resolution of
this issue, litigation of substantive consolidation matters alone
would likely involve material and uncertainty and time consuming
cost and litigation the outcome of which is uncertain and would
significantly reduce creditors' recoveries if the Debtors were
unsuccessful.

The Plan also provides for SellersFunding, Benitago Parent's senior
secured creditor, to receive $5 million in exit second lien take
back debt, subordinate to the Exit New Money Term Loan (the "Exit
Takeback Term Loan" and, together with the Exit New Money Term Loan
the "Exit Facility"). Similar to CoVenture's deficiency claims, the
Plan provides that the SellersFunding deficiency claims will be
waived if the class of Holders of Allowed General Unsecured Claims
vote to accept the Plan.

Class 5 consists of General Unsecured Claims. Unless the Holder of
an Allowed General Unsecured Claim agrees to less favorable
treatment, in exchange for full and final satisfaction, settlement,
and release of each Allowed General Unsecured Claim, each Holder of
an Allowed General Unsecured Claim shall receive: (i) if Class 5
votes to accept the Plan: its pro rata share of the GUC Cash Pool;
provided that Holders of the CoVenture Deficiency Claims and
SellersFunding Deficiency Claims shall be deemed to have waived
their rights to recover from the GUC Cash Pool on account of such
claims; or (ii) if Class 5 votes to reject the Plan: its pro rata
share of the GUC Cash Pool; provided that, the Holders of the
CoVenture Deficiency Claims and SellersFunding Deficiency Claims
shall be entitled to recover from the GUC Cash Pool on account of
such claims. This Class is impaired.

Holders of Parent Interests in Class 9 will receive no
distributions under the Plan on account of such Interests, and such
Parent Interests shall be cancelled and released on the Effective
Date.

Upon the occurrence of the Effective Date, CoVenture has agreed to
provide a material new money financing in the form of the Exit
Facility to (a) provide for sufficient funds to pay all allowed
administrative and priority claims and the GUC Cash Pool, and (b)
provide working capital financing to the Reorganized Debtors,
equitize its claims against the Debtors in exchange for 100% of the
equity in the Reorganized Debtors, voluntarily subordinate the
CoVenture Deficiency Claim to Holders of Allowed General Unsecured
Claims if the Holders of Allowed General Unsecured Claims vote in
favor the Plan.

A full-text copy of the Disclosure Statement dated November 27,
2023 is available at https://urlcurt.com/u?l=mnuGL8 from Stretto
Inc., claims agent.

Counsel to the Debtors:

     Kyle J. Ortiz, Esq.
     Bryan M. Kotliar, Esq.
     Amanda C. Glaubach, Esq.
     Eitan E. Blander, Esq.
     Togut, Segal & Segal LLP
     One Penn Plaza, Suite 3335
     New York, NY 10119
     Tel: (212) 594-5000

Co-Counsel to the Acrux Debtors:

     Sean Southard, Esq.
     Klestadt Winters Jureller Southard & Stevens, LLP
     200 West 41st Street, 17th Floor
     New York, NY 10036-7203
     Tel: (212) 972-3000
     Fax: (212) 972-2245
     Email: ssouthard@klestadt.com

                       About Benitago Inc.

Benitago Inc. operates an e-commerce aggregator platform intended
to create, acquire and grow businesses.

Benitago Inc. sought relief under Chapter 11 of the U.S. Bankruptcy
Code (Bankr. S.D.N.Y. Lead Case No. 23-11394) on August 30, 2023.
In the petition filed by Thomas Studebaker, as chief restructuring
officer, the Debtor reports estimated assets and liabilities (on a
consolidated basis) between $50 million and $100 million.

Benitago Inc. is a New York-based company, which operates an
e-commerce aggregator platform intended to create, acquire and grow
businesses.

Benitago and affiliates sought protection under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. S.D.N.Y. Lead Case No. 23-11394) on
Aug. 30, 2023.  In the petition signed by its chief restructuring
officer, Thomas Studebaker, Benitago disclosed $50 million to $100
million in both assets and liabilities.

Judge Sean H. Lane oversees the cases.

Kyle J. Ortiz, Esq., at Togut Segal & Segal LLP, is the Debtors'
legal counsel.  The Debtors tapped Portage Point Partners as
financial advisor and Stretto Inc. as notice, claims, and balloting
agent.


BLACK ROCK FARMS: Hires Bunch & Brock as Legal Counsel
------------------------------------------------------
Black Rock Farms, LLLP seeks approval from the U.S. Bankruptcy
Court for the Eastern District of Kentucky to employ Bunch & Brock,
PSC to handle its Chapter 11 case.

The firm will be paid at these rates:

     W. Thomas Bunch II       $350 per hour
     Matthew B. Bunch         $350 per hour
     Caryn Belobraidich       $350 per hour

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

W. Thomas Bunch II, Esq., a partner at Bunch & Brock, disclosed in
a court filing that his firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     W. Thomas Bunch II, Esq.
     Bunch & Brock, PSC
     126 W. Maxwell Street, Suite 200
     Lexington, KY 40508
     Tel: (859) 254-5522
     Email: matt@bunchlaw.com

              About Black Rock Farms, LLLP

Black Rock Farms, LLLP in Versailles, KY, filed its voluntary
petition for Chapter 11 protection (Bankr. E.D. Ky. Case No.
23-51369) on November 16, 2023, listing as much as $1 million to
$10 million in both assets and liabilities. Steven Marshall,
president of Black Rock Equine Management, Inc., general partner,
signed the petition.

BUNCH & BROCK, PSC serve as the Debtor's legal counsel.


BLUE DOLPHIN: Raises Going Concern Doubt
----------------------------------------
Blue Dolphin Energy Company disclosed in a Form 10-Q Report filed
with the U.S. Securities and Exchange Commission for the fiscal
quarter ended September 30, 2023, that its management has
determined certain factors may present substantial doubt about the
Company's ability to continue as a going concern. "These factors
include significant current debt, which impacts our ability to meet
debt covenants, and historical working capital deficits. Our
consolidated financial statements assume we will continue as a
going concern and do not include any adjustments that might result
from this uncertainty. Our ability to continue as a going concern
depends on sustained positive operating margins and adequate
working capital for, amongst other requirements, purchasing crude
oil and condensate and making payments on long-term debt. If we are
unable to process crude oil and condensate into sellable refined
products or make required debt payments, we may consider other
options, including selling assets, raising additional debt or
equity capital, cutting costs, reducing cash requirements,
restructuring debt obligations, filing bankruptcy, or ceasing
operating," the Company explained.

"Our significant current debt is the result of certain third-party
loan agreements being classified within the current portion of
long-term debt on our consolidated balance sheets at September 30,
2023 and December 31, 2022. Excluding accrued interest, we had
current debt of $38.4 million and $47.4 million as of September 30,
2023 and December 31, 2022, respectively. Our significant current
debt at September 30, 2023 consisted of bank debt to Veritex and
GNCU and investor debt to John Kissick."

A full-text copy of the Form 10-Q is available at
https://tinyurl.com/yeendaep

                            About Blue Dolphin

Headquartered in Houston, Texas, Blue Dolphin Energy Company --
http://www.blue-dolphin-energy.com-- is an independent downstream
energy company operating in the Gulf Coast region of the United
States.  The Company's subsidiaries operate a light sweet-crude,
15,000-bpd crude distillation tower with approximately 1.2 million
bbls of petroleum storage tank capacity in Nixon, Texas.  Blue
Dolphin was formed in 1986 as a Delaware corporation and is traded
on the OTCQX under the ticker symbol "BDCO."

As of Sept. 30, 2023, Blue Dolphin has $102,043,000 in total assets
and $69,197,000 in total liabilities.

Sterling Heights, Michigan-based UHY LLP, the Company's auditor
since 2002, issued a "going concern" qualification in its report
dated April 3, 2023, citing that the Company is in default under
secured and related party loan agreements and has a net working
capital deficiency.  These conditions raise substantial doubt about
the Company's ability to continue as a going concern.

Pursuant to the Kissick Forbearance Agreement, Kissick Noteholder
agreed to forbear from exercising any of its rights and remedies
related to existing defaults pertaining to payment violations under
the Kissick Debt.  Under the terms of the Kissick Forbearance
Agreement, Lazarus Energy, LLC, a wholly owned subsidiary of Blue
Dolphin, agreed to make monthly payments of $0.5 million beginning
in April 2023, continuing on the first of each month through
February 2025, with a final payment of $0.4 million to Kissick
Noteholder on March 1, 2025. Lazarus Energy paid Kissick Noteholder
$1.5 million and $3.5 million for the three and nine months ended
September 30, 2023, respectively. The Kissick Debt was in
forbearance related to past defaults.

Pursuant to the Veritex First Amended Forbearance Agreement,
Veritex agreed to forbear from exercising any of its rights and
remedies related to existing defaults pertaining to covenant
violations under the Term Loan Due 2034 by Lazarus Energy, LLC, and
the Term Loan Due 2034 by Lazarus Refining & Marketing, LLC, a
wholly owned subsidiary of Blue Dolphin, for an extended period
beginning effective September 30, 2023 and terminating on December
29, 2023.  During the extended forbearance period, Veritex also
agreed to forbear from testing borrowers' compliance with financial
covenants as specified in the LE Term Loan Due 2034 and LRM Term
Loan Due 2034 and forbear from exercising its rights or remedies
with respect to non-compliance with the financial covenants.

Pursuant to the LEH Forbearance Agreement, Lazarus Energy Holdings,
LLC, an affiliate of Jonathan Carroll and controlling shareholder
of Blue Dolphin, agreed to forbear from exercising any of its
rights and remedies related to existing defaults pertaining to
payment violations under the BDPL-LEH Loan Agreement.  Under the
terms of the LEH Forbearance Agreement, BDPL agreed to make
interest-only monthly payments approximating $0.05 million
beginning in May 2023, continuing on the fifteenth of each month
through April 2025. Beginning in May 2025, BDPL agreed to make
principal and interest monthly payments approximating $0.4 million
through April 2027. Interest will be incurred throughout the
agreement term, including the interest-only payment period. BDPL
paid LEH approximately $0.2 million and $0.3 million for the three
and nine months ended September 30, 2023, respectively. The
BDPL-LEH Loan Agreement was in forbearance related to past
defaults.

As of September 30, 2023, Blue Dolphin was also in default under
the Term Loan Due 2031 by Nixon Product Storage, LLC, a wholly
owned subsidiary of Blue Dolphin, due to covenant violations.
Defaults may permit lenders to declare the amounts owed under the
related loan agreements immediately due and payable, exercise their
rights with respect to collateral securing obligors' obligations,
and/or exercise any other rights and remedies available.


BRANDS INC: Egan-Jones Retains BB- Senior Unsecured Ratings
-----------------------------------------------------------
Egan-Jones Ratings Company, on November 22, 2023, retained its
'BB-' foreign currency and local currency senior unsecured ratings
on debt issued by Brands, Inc. EJR also withdraws rating on
commercial paper issued by the Company.

Headquartered in Louisville, Kentucky, YUM! Brands, Inc. owns and
franchises quick-service restaurants.



BRENNCO ENTERPRISES: Hires Frost & Associates as Counsel
--------------------------------------------------------
Brennco Enterprises LLC seeks approval from the U.S. Bankruptcy
Court for the District of Maryland to employ Frost & Associates,
LLC as their bankruptcy counsel.

The Debtor requires legal counsel to:

     a. prepare bankruptcy schedules and financial statements;

     b. provide the Debtor with legal advice with respect to its
powers and duties pursuant to the Bankruptcy Code;

     c. prepare legal papers;

     d. assist in the analyses and provide representations with
respect to lawsuits, which the Debtor is or may be party to;

     e. negotiate, prepare, file and seek approval of a plan of
reorganization;

     f. represent the Debtor at the meetings of creditors, hearings
and other proceedings; and

     g. perform other necessary legal services.

The firm will be paid at these rates:

     Daniel A. Staeven     $545 per hour
     Rebecca Sheppard      $525 per hour
     Glen Frost            $645 per hour
     Attorneys             $525 to $645 per hour
     Paralegals            $100 to $265 per hour

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

As disclosed in court filings, Frost & Associates is a
"disinterested person" pursuant to Section 101(14) of the
Bankruptcy Code.

The firm can be reached through:

     Daniel Alan Staeven, Esq.
     Frost & Associates, LLC
     839 Bestgate Rd. Ste. 400
     Annapolis, MD 21401
     Phone: (410) 497-5947
     Email: daniel.staeven@frosttaxlaw.com

              About Brennco Enterprises LLC

Brennco Enterprises LLC, filed a Chapter 11 bankruptcy petition
(Bankr. D. Md. Case No. 23-18324) on November 16, 2023, disclosing
under $1 million in both assets and liabilities. The Debtor is
represented by FROST LAW.


BRIGHT MOUNTAIN: Raises Going Concern Doubt as Cash Crunch Looms
----------------------------------------------------------------
Bright Mountain Media, Inc. disclosed in a Form 10-Q Report filed
with the U.S. Securities and Exchange Commission for the quarterly
period ended September 30, 2023, that there are substantial doubts
about its ability to continue as a going concern.

Historically, the Company has incurred losses, which has resulted
in an accumulated deficit of approximately $143.9 million as of
September 30, 2023. Cash flows used in operating activities were
$5.9 million and $3.2 million for the nine months ended September
30, 2023 and 2022, respectively. As of September 30, 2023, the
Company had approximately a $8.6 million working capital deficit,
inclusive of $2.8 million in cash and cash equivalents.

According to the Company, its ability to continue as a going
concern is dependent on its ability to meet its liquidity needs
through a combination of factors. The Company is currently
exploring all strategic alternatives, including restructuring or
refinancing its debts, seeking additional debt, such as borrowings
under the Centre Lane Senior Secured Credit Agreement or raising
equity capital. The ability to access the capital market is also
dependent on the stock volume and market price of the Company's
stock, which cannot be assured. Other measures include reducing or
delaying certain business activities, reducing general and
administrative expenses, including a reduction in headcount. The
ultimate success of these plans is not guaranteed.

The Company's current cash and working capital is not expected to
be sufficient to fund its anticipated level of operations over the
next 12 months. As a result, such matters create substantial doubt
regarding the Company's ability to meet its financial needs and
continue as a going concern.

For the three months ended Sept. 30, 2023, the Company incurred a
net loss of $19,767,000 compared to a net loss of $2,230,000 for
the same period in 2022.

A full-text copy of the Company's Form 10-Q is available at
https://tinyurl.com/mpjtaczt

                       About Bright Mountain

Based in Boca Raton, Fla., Bright Mountain Media, Inc. --
www.brightmountainmedia.com -- operates a proprietary, end-to-end
digital media and advertising services platform designed to connect
brand advertisers with demographically-targeted consumers -- both
large audiences and more granular segments -- across digital,
social and connected television publishing formats.  The Company
defines "end-to-end" as its process for taking ad buying from
beginning to end, delivering a complete functional solution,
usually without requiring any involvement from a third party.

As of Sept. 30, 2023, Bright Mountain has $44,976,000 in total
assets and $85,748,000 in total liabilities.


BRINK'S CO: Egan-Jones Retains B+ Senior Unsecured Ratings
----------------------------------------------------------
Egan-Jones Ratings Company, on November 6, 2023, retained its 'B+'
foreign currency and local currency senior unsecured ratings on
debt issued by Brink's Company. EJR also withdraws rating on
commercial paper issued by the Company.

Headquartered in Richmond, Virginia, Brink's Company provides
security services globally.



CALIFORNIA PALMS: Chapter 7 Conversion Decision Upheld
------------------------------------------------------
Emlyn Cameron of Law360 reports that the Sixth Circuit upheld an
Ohio bankruptcy court's decision to convert California Palms
Addiction Recovery Campus Inc. 's case to a Chapter 7, because the
substance use rehabilitation company was facing ongoing losses and
wasn't likely to recover fast enough for an abbreviated Chapter
11.

                     About California Palms

California Palms Addiction Recovery Campus, Inc., is a residential
drug, alcohol, and substance abuse treatment facility located in
Youngstown, Ohio.  It provides inpatient or residential and
outpatient evidence-based treatment.

California Palms filed a petition for Chapter 11 protection (Bankr.
N.D. Ohio Case No. 22-40065) on Jan. 30, 2022, listing up to $10
million in both assets and liabilities. Sebastian Rucci, chief
executive officer and president, signed the petition.

Judge Tiiara NA Patton oversees the case.

The Debtor tapped the Law Office of James Vitullo as legal counsel.


CARDINAL HEALTH: Egan-Jones Retains BB+ Senior Unsecured Ratings
----------------------------------------------------------------
Egan-Jones Ratings Company, on November 1, 2023, retained its 'BB+'
foreign currency and local currency senior unsecured ratings on
debt issued by Cardinal Health, Inc. EJR also withdraws rating on
commercial paper issued by the Company.

Headquartered in Dublin, Ohio, Cardinal Health, Inc. provides
complementary products and services to healthcare providers and
manufacturers.



CCS-CMGC HOLDINGS: $110MM Bank Debt Trades at 39% Discount
----------------------------------------------------------
Participations in a syndicated loan under which CCS-CMGC Holdings
Inc is a borrower were trading in the secondary market around 60.7
cents-on-the-dollar during the week ended Friday, December 1, 2023,
according to Bloomberg's Evaluated Pricing service data.

The $110 million facility is a Term loan that is scheduled to
mature on October 1, 2026.  The amount is fully drawn and
outstanding.

CCS-CMGC Holdings, Inc. operates as a holding company. The Company,
through its subsidiaries, provides health care services.



CENSO LLC: Taps Law Offices of Michael J Harker as Legal Counsel
----------------------------------------------------------------
Censo LLC seeks approval from the U.S. Bankruptcy Court for the
District of Nevada to employ The Law Offices of Michael J Harker as
its counsel.

The firm's services include:

     a. advising the Debtor of the rights and remedies of the
estate with respect to its assets and with respect to the secured,
priority and general claims of creditors;

     b. advising and representing the Debtor in connection with
financial and business matters, including the sale of any assets;

     c. advising and representing the Debtor in connection with the
investigation of potential causes of action against persons or
entities, including, avoidance actions and the litigation thereof
if warranted;

     d. representing the Debtor in any proceeding or hearing in the
bankruptcy court, and in any action in other courts in which the
rights of the estate may be litigated or affected;

     e. conducting examinations of witnesses, claimants, or adverse
parties, and preparing reports and legal documents;

     f. advising and representing the Debtor in the negotiation,
formulation, and drafting of any plan of reorganization and
disclosure statement;

     g. advising and representing the Debtor in the performance of
its duties and exercise of its powers under U.S. bankruptcy laws
and the U.S. Trustee Guidelines; and

     h. providing other necessary legal services in connection with
the Debtor's Chapter 11 case.

The firm will be paid at these rates:

     Attorneys              $425 per hour
     Associates             $275 per hour
     Paraprofessionals      $175 per hour

In addition, the firm will be reimbursed for its out-of-pocket
expenses.

The retainer fee is $5,000.

Michael Harker, Esq., a partner at The Law Offices of Michael J.
Harker, disclosed in a court filing that his firm is a
"disinterested person" as the term is defined in Section 101(14) of
the Bankruptcy Code.

The firm can be reached at:

     Michael J. Harker, Esq.
     The Law Offices of Michael J. Harker
     2901 El Camino Ave., Suite 200
     Las Vegas, NV 89101
     Tel: (702) 248-3000
     Email: Mharker@harkerlawfirm.com

         About Censo LLC

Censo LLC owns a single family residence located at 5900 Negril Las
Vegas, NV valued at $505,895.  The Debtor also owns real property
located at 11441 Allerton Park Dr. #411, Las Vegas, Nevada valued
at $514,930.

Censo LLC filed its voluntary petition for relief under Chapter 11
of the Bankruptcy Code (Bankr. D. Nev. Case No. 23-14559) on
October 17, 2023. The petition was signed by Melanie Schulte as
managing member. At the time of filing, the Debtor estimated
$1,021,325 in total assets and $988,428 in liabilities.

Michael J. Harker, Esq. at the LAW OFFICES OF MICHAEL J. HARKER
represents the Debtor as counsel.


CENTURY ALUMINUM: Egan-Jones Retains B Senior Unsecured Ratings
---------------------------------------------------------------
Egan-Jones Ratings Company, on November 22, 2023, retained its 'B'
foreign currency and local currency senior unsecured ratings on
debt issued by Century Aluminum Company. EJR also withdraws rating
on commercial paper issued by the Company.

Headquartered in Chicago, Illinois, Century Aluminum Company
produces primary aluminum, in both molten and ingot form, through
facilities located in the United States.



CHART INDUSTRIES: Egan-Jones Lowers Senior Unsecured Ratings to BB
------------------------------------------------------------------
Egan-Jones Ratings Company, on November 21, 2023, downgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Chart Industries, Inc. to BB from BB+.

Headquartered in Ball Ground, Georgia, Chart Industries, Inc.
operates as a global manufacturer of equipment used in the
production, storage, and end-use of hydrocarbon and industrial
gases.



CHARTER COMMUNICATIONS: Egan-Jones Retains BB Sr. Unsec. Ratings
----------------------------------------------------------------
Egan-Jones Ratings Company, on November 6, 2023, retained its 'BB'
foreign currency and local currency senior unsecured ratings on
debt issued by Charter Communications, Inc. EJR also withdraws
rating on commercial paper issued by the Company.

Headquartered in Stamford, Connecticut, Charter Communications,
Inc. operates cable television systems in the United States.



CHESTER T. MACK: Voluntary Chapter 11 Case Summary
--------------------------------------------------
Debtor: Chester T. Mack, LLC
        2200 George Dieter Dr.
        El Paso, TX 79936

Business Description: The Debtor owns a commercial building
                      located at 2200 George Dieter Dr., El Paso,
                      TX valued at $2.4 million.

Chapter 11 Petition Date: December 1, 2023

Court: United States Bankruptcy Court
       Western District of Texas

Case No.: 23-31275

Debtor's Counsel: James Jopling, Es.q
                  ATTORNEY AT LAW
                  521 Texas Ave Ste 102
                  El Paso, TX 79901
                  Tel: (915) 541-6099
                  E-mail: jim@joplinglaw.com

Total Assets: $2,403,481

Total Liabilities: $2,295,130

The petition was signed by Uzodinma Raphael Dim as managing
member.

The Debtor indicated it has no unsecured creditors.

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

https://www.pacermonitor.com/view/UBRRL6A/Chester_T_Mack_LLC__txwbke-23-31275__0001.0.pdf?mcid=tGE4TAMA


CHIC NAILS: Beverly Brister Named Subchapter V Trustee
------------------------------------------------------
The Acting U.S. Trustee for Region 13 appointed Beverly Brister,
Esq., a practicing attorney in Benton, Ark., as Subchapter V
trustee for Chic Nails, Inc.

Ms. Brister will be paid an hourly fee of $300 for her services as
Subchapter V trustee. Should travel be required outside of Saline
or Pulaski Counties, the Subchapter V trustee will seek a
compensation rate of $100 per hour for actual travel time
incurred.

Ms. Brister declared that she is a disinterested person according
to Section 101(14) of the Bankruptcy Code.

The Subchapter V trustee can be reached at:

     Beverly I. Brister, Esq.
     Attorney at Law
     212 W. Sevier
     Benton, AR 72015
     Phone: 501-778-2100
     Email: bibristerlaw@gmail.com

                         About Chic Nails

Chic Nails, Inc. filed a petition under Chapter 11, Subchapter V of
the Bankruptcy Code (Bankr. W.D. Ark. Case No. 23-71690) on Nov.
10, 2023, with up to $50,000 in assets and $100,001 to $500,000 in
liabilities.

Judge Bianca M. Rucker oversees the case.

Marc Honey, Esq., at Honey Law Firm, P.A. represents the Debtor as
bankruptcy counsel.


CITY BREWING: $850MM Bank Debt Trades at 19% Discount
-----------------------------------------------------
Participations in a syndicated loan under which City Brewing Co LLC
is a borrower were trading in the secondary market around 81.3
cents-on-the-dollar during the week ended Friday, December 1, 2023,
according to Bloomberg's Evaluated Pricing service data.

The $850 million facility is a Term loan that is scheduled to
mature on April 5, 2028.  The amount is fully drawn and
outstanding.

City Brewing Company, LLC operates as a brewery company. The
Company produces beverages by contract, including beer, malts,
teas, and energy drinks.



CLEAN HARBORS: Egan-Jones Retains BB+ Senior Unsecured Ratings
--------------------------------------------------------------
Egan-Jones Ratings Company, on November 14, 2023, retained its
'BB+' foreign currency and local currency senior unsecured ratings
on debt issued by Clean Harbors Environmental Services, Inc. EJR
also withdraws rating on commercial paper issued by the Company.

Headquartered in Norwell, Massachusetts, Clean Harbors
Environmental Services, Inc. provides hazardous and non-hazardous
material management and disposal services.



COLUMBUS MCKINNON: Egan-Jones Retains BB- Senior Unsecured Ratings
------------------------------------------------------------------
Egan-Jones Ratings Company, on November 7, 2023, retained its 'BB-'
foreign currency and local currency senior unsecured ratings on
debt issued by Columbus McKinnon Corporation of New York. EJR also
withdraws rating on commercial paper issued by the Company.

Headquartered in New York, Columbus McKinnon Corporation of New
York designs, manufactures, and distributes a variety of material
handling, lifting, and positioning products.



COMPLETE PROPERTY: Case Summary & One Unsecured Creditor
--------------------------------------------------------
Debtor: Complete Property Management Inc.
        76 Yaphank Avenue
        Yaphank NY 11980

Business Description: Complete Property is a Single Asset Real
                      Estate debtor (as defined in 11 U.S.C.
                      Section 101(51B)).

Chapter 11 Petition Date: December 1, 2023

Court: United States Bankruptcy Court
       Eastern District of New York

Case No.: 23-74521

Judge: Hon. Robert E Grossman

Debtor's Counsel: Sarah Keenan, Esq.
                  SFERRAZZA & KEENAN PLLC
                  532 Broadhollow Rd. Ste. 111
                  Melville, NY 11747
                  Tel: (631) 753-4400
                  Email: sally@skpllc.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $100,000 to $500,000

The petition was signed by Robert J. Deshler as president.

The Debtor listed the New York State Department of Taxation and
Finance as its sole unsecured creditor holding a claim of $2,005.

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

https://www.pacermonitor.com/view/PTKOIVY/Complete_Property_Management_Inc__nyebke-23-74521__0001.0.pdf?mcid=tGE4TAMA


COMPLIANCE TESTING: Hires Cunningham & Associates as Appraiser
--------------------------------------------------------------
Compliance Testing, LLC seeks approval from the U.S. Bankruptcy
Court for the District of Arizona to employ Cunningham &
Associates, Inc. as appraiser.

The firm will provide written valuation of the equipment used in
the Debtor's operations.

The firm will be paid a flat fee of $2,000.

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

George Cunningham, a partner at Cunningham & Associates, Inc.,
disclosed in a court filing that the firm is a "disinterested
person" as the term is defined in Section 101(14) of the Bankruptcy
Code.

The firm can be reached at:

     Cunningham & Associates, Inc.
     4753 East Falcon Drivem, Suite 1
     Mesa, AZ 85215
     Telephone: (888) 777-9888

              About Compliance Testing, LLC

Compliance Testing offers clients with the full testing services
they need to achieve certification success. The Company provides
worldwide compliance testing for FCC, IC and CE marks. The Company
is able to offer services for the U.S., Canada, European Union,
Australia/New Zealand, Korea, Japan and many other markets.

Compliance Testing, LLC in Mesa, AZ, filed its voluntary petition
for Chapter 11 protection (Bankr. D. Ariz. Case No. 23-06163) on
September 6, 2023, listing $628,890 in assets and $5,560,180 in
liabilities. Michael C. Schafer as manager, signed the petition.

Judge Scott H. Gan oversees the case.

ALLAN D. NEWDELMAN, P.C. serve as the Debtor's legal counsel.


CONNEXA SPORTS: Sapir LLC Acquires 5.9% Equity Stake
----------------------------------------------------
In a Schedule 13D filed with the Securities and Exchange
Commission, Sapir LLC reported that as of Nov. 14, 2023, it
beneficially owned 224,472 shares of Common Stock of Connexa Sports
Technologies Inc., representing 5.9 percent of the shares
outstanding.  

The Reporting Person does not share the power to vote or direct the
vote and dispose of or direct the disposition of the shares of
Common Stock referred to in this Schedule 13D with any other
person.

The Reporting Person received shares of common stock in lieu of
cash compensation for consulting services performed for the issuer.
The total amount of the funds used to make the purchases was $0.

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

https://www.sec.gov/Archives/edgar/data/1674440/000149315223043063/formsc13d.htm

                       About Connexa Sports

Headquartered in Windsor Mill, Maryland, Connexa Sports --
www.connexasports.com -- is a connected sports company delivering
products, technologies, and services across a range of activities
in sports.

Connexa Sports reported a net loss of $71.15 million for the year
ended April 30, 2023, compared to a net loss of $51.77 million for
the year ended April 30, 2022.  As of April 30, 2023, the Company
had $7.11 million in total assets, $25.72 million in total
liabilities, and a total stockholders' deficit of $18.61 million.

Lagos, Nigeria-based Olayinka Oyebola & Co., the Company's auditor
since 2023, issued a "going concern" qualification in its report
dated Sept. 14, 2023, citing that the Company suffered an
accumulated deficit of $(151,750,610), net loss of $(71,153,685)
and a negative working capital of $(18,775,991).  These matters
raise substantial doubt about the Company's ability to continue as
a going concern.


CORELOGIC INC: $750MM Bank Debt Trades at 17% Discount
------------------------------------------------------
Participations in a syndicated loan under which CoreLogic Inc is a
borrower were trading in the secondary market around 83.1
cents-on-the-dollar during the week ended Friday, December 1, 2023,
according to Bloomberg's Evaluated Pricing service data.

The $750 million facility is a Term loan that is scheduled to
mature on June 4, 2029.  The amount is fully drawn and
outstanding.

CoreLogic, Inc. and T-VIII Celestial Co-Invest LP provide
information, insight, analytics, software and other outsourced
services primarily to the mortgage, real estate and insurance
sectors.



CORRELATE ENERGY: Continued Losses Raise Going Concern Doubt
------------------------------------------------------------
Correlate Energy Corp. disclosed in a Form 10-Q Report filed with
the U.S. Securities and Exchange Commission for the quarterly
period ended September 30, 2023, that substantial doubt exists
about the Company's ability to continue as a going concern.

The Company has incurred losses since inception and has not
generated positive cash flows from operations. These matters, among
others, raise substantial doubt about the Company's ability to
continue as a going concern. The Company's ability to continue in
existence is dependent on its ability to develop additional sources
of capital, and/or achieve profitable operations and positive cash
flows.

Management's plans with respect to operations include aggressive
marketing, acquisitions, and raising additional capital through
sales of equity or debt securities as may be necessary to pursue
its business plans and sustain operations until such time as the
Company can achieve profitability.

According to the Company, Management believes that aggressive
marketing combined with acquisitions and additional financing as
necessary will result in improved operations and cash flow in 2024
and beyond. However, there can be no assurance that management will
be successful in obtaining additional funding or in attaining
profitable operations. The accompanying condensed consolidated
financial statements do not include any adjustments that might
result from the outcome of this uncertainty.

For the three months ended Sept. 30, 2023, the Company incurred a
net loss of $3,383,717 compared to a net loss of $2,586,917 for the
same period in 2022.

A full-text copy of the Company's Form 10-Q Report is available at
https://tinyurl.com/3aabp8zj

                           About Correlate

Correlate Energy Corp. (OTCQB: CIPI), formerly Correlate
Infrastructure Partners Inc., together with its subsidiaries, is a
technology-enabled vertically integrated sales, development, and
fulfillment platform focused on distributed clean and resilient
energy solutions North America.  The Company believes scaling
distributed clean energy solutions is critical in mitigating the
effects of climate change.   

Correlate reported a net loss of $7.16 million on $3.40 million of
revenues for the year ended Dec. 31, 2022, compared to a net loss
of $90,249 for the year ended Dec. 31, 2021.

As of Sept. 30, 2023, Correlate has $5,745,224 in total assets and
$8,092,453 in total liabilities.

Dallas, Texas-based Turner, Stone & Company, L.L.P., the Company's
auditor since 2006, issued a "going concern" qualification in its
report dated March 31, 2023, citing that the Company has suffered
recurring losses from operations and has not generated positive
cash flows which raises substantial doubt about its ability to
continue as a going concern.



COUNTY INVESTMENT: 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 County Investment L.P., and
2017 Partners, LLC.

Mr. Howley will be paid an hourly fee of $550 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) 333-9120
     Email: tom@howley-law.com

                   About County Investment L.P.

Houston-based County Investment L.P. is primarily engaged in
renting and leasing real estate properties.

The Debtor filed a petition under Chapter 11, Subchapter V of the
Bankruptcy Code (Bankr. S.D. Texas Case No. 23-34374) on Nov. 6,
2023, with $1 million to $10 million in both assets and
liabilities. Danesh Pajooh, managing member, signed the petition.

Judge Eduardo V. Rodriguez oversees the case.

Leonard Simon, Esq., at Pendergraft & Simon, LLP represents the
Debtor as legal counsel.


CRAWFISH WORLD: Seeks to Tap Ballstaedt Law as Bankruptcy Counsel
-----------------------------------------------------------------
Crawfish World LLC seeks approval from the U.S. Bankruptcy Court
for the District of Nevada to hire Ballstaedt Law Firm dba Fair Fee
Legal Services as counsel.

The Debtor requires legal counsel to:

     a. institute, prosecute or defend a any contested matters
arising out of this bankruptcy proceeding in which the Debtor may
be a party;

     b. assist in the recovery and liquidation of estate assets and
assist in protecting and preserving the same when necessary;

     c. assist in determining the priorities and statuses of claims
and in fling objections thereto when necessary;

     d. assist in the preparation of a disclosure statement and
Chapter 11 plan of reorganization; and

     e. perform all other necessary legal services.

The firm will be paid at these rates:

     Attorneys    $350 per hour
     Paralegals   $150 per hour

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

The firm received $15,000 as a retainer.

Seth Ballstaedt, Esq., a partner at Ballstaedt Law Firm, disclosed
in a court filing that the firm is a "disinterested person"
according to Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Seth D. Ballstaedt, Esq.
     Ballstaedt Law Firm
     8751 W Charleston Blvd #230
     Las Vegas, NV 89117
     Tel: (702) 715-0000
     Email: help@bkvegas.com

            About Crawfish World LLC

Crawfish World LLC owns and operates a seafood restaurant in Las
Vegas.

Crawfish World LLC filed its voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. D. Nev. Case No.
23-15181) on November 23, 2023. The petition was signed by Minh Ngo
as managing member. At the time of filing, the Debtor estimated up
to $50,000 in assets and $1 million to $10 million in liabilities.


Seth D. Ballstaedt, Esq. at Fair Fee Legal Services represents the
Debtor as counsel.


CROWN JEWEL: Case Summary & Four Unsecured Creditors
----------------------------------------------------
Debtor: Crown Jewel Properties, LLC
        1860 Obispo Avenue, Suite F
        Signal Hill, CA 90755

Business Description: Crown Jewel is a Single Asset Real Estate
                      debtor (as defined in 11 U.S.C. Section
                      101(51B)).

Chapter 11 Petition Date: December 1, 2023

Court: United States Bankruptcy Court
       Central District of California

Case No.: 23-17999

Judge: Hon. Neil W. Bason

Debtor's Counsel: Douglas M. Neistat, Esq.
                  G&B LAW, LLP
                  16000 Ventura Boulevard
                  Suite 1000
                  Encino, VA 91436
                  Tel: 818-382-6200
                  Fax: 818-986-6534
                  E-mail: dneistat@gblawllp.com

Estimated Assets: $10 million to $50 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by James Eleopoulos as managing member.

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

https://www.pacermonitor.com/view/Y7ATCSI/Crown_Jewel_Properties_LLC__cacbke-23-17999__0001.0.pdf?mcid=tGE4TAMA

List of Debtor's Four Unsecured Creditors:

   Entity                          Nature of Claim    Claim Amount

1. California Business Ventures     Professional          $151,000
Attn: Barry R. Sedlik                 Services
415 Elmwood Drive
Pasadena, CA 91105

2. Jenna Development, Inc.              Debt            $3,900,000
1860 Obispo Ave
Suite F
Signal Hill, CA
90755

3. Newport Consulting, Inc.         Professional           $38,500
Attn: Steven R Zanderholm             Services
711 W 17th Street,
Suite A12
Costa Mesa, CA 92627

4. Timothy Howard                       Loan              $200,000
2244 N. Pacific Street
Orange, CA 92865


CURIA GLOBAL: $1.19BB Bank Debt Trades at 17% Discount
------------------------------------------------------
Participations in a syndicated loan under which Curia Global Inc is
a borrower were trading in the secondary market around 83.3
cents-on-the-dollar during the week ended Friday, December 1, 2023,
according to Bloomberg's Evaluated Pricing service data.

The $1.19 billion facility is a Term loan that is scheduled to
mature on August 30, 2026.  About $1.17 billion of the loan is
withdrawn and outstanding.

Curia Global, Inc., operates as an integrated chemistry outsourcing
company. The Company offers discovery biology, synthetic and
medicinal chemistry, DMPK and bioanalytical, and small-scale
manufacturing services. Curia Global serves pharmaceutical and
biotech companies worldwide.



CYTODYN INC: Receives Notice of Contract Termination From Samsung
-----------------------------------------------------------------
CytoDyn Inc. disclosed in a Form 8-K filed with the Securities and
Exchange Commission that Samsung BioLogics Co., Ltd. informed the
Company of its intent to terminate, effective Jan. 5, 2024, the
Master Services Agreement they entered into in April 2019.  

The Agreement provides for Samsung to perform non-exclusive
services relating to technology transfer, process validation,
manufacturing, pre-approval inspection, vial filling, and supply
and storage services for leronlimab bulk drug substance and drug
product. Samsung paused manufacturing for all unfulfilled
commitments under the Agreement in January 2022.  

CytoDyn said it currently holds sufficient leronlimab to conduct
its prospective clinical trial(s) in the short term, and will also
be continuing its efforts to resolve outstanding issues under the
Agreement with Samsung, including the contractual requirements for
notice of breach and termination, an extended payment schedule to
address any outstanding past due balance, and the continued
postponement of manufacturing.

                          About CytoDyn Inc.

Headquartered in Vancouver, Washington, CytoDyn Inc. --
http://www.cytodyn.com-- is a clinical-stage biotechnology company
focused on the development and commercialization of leronlimab, an
investigational humanized IgG4 monoclonal antibody (mAb) that is
designed to bind to C-C chemokine receptor type 5 (CCR5), a protein
on the surface of certain immune system cells that is believed to
play a role in numerous disease processe. CytoDyn is studying
leronlimab in multiple therapeutic areas, including infectious
disease, cancer, and autoimmune conditions.

CytoDyn reported a net loss of $79.82 million for the year ended
May 31, 2023, compared to a net loss of $210.82 million for the
year ended May 31, 2022. As of May 31, 2023, the Company had $11.29
million in total assets, $120.79 million in total liabilities, and
a total stockholders' deficit of $109.51 million.

San Jose, California-based Macias Gini & O'Connell LLP, the
Company's auditor since 2022, issued a "going concern"
qualification in its report dated Sept. 13, 2023, citing that the
Company incurred a net loss of approximately $70,146,000 for the
year ended May 31, 2023 and has an accumulated deficit of
approximately $832,012,000 through May 31, 2023, which raises
substantial doubt about its ability to continue as a going concern.


DELCATH SYSTEMS: Rosalind Advisors, 4 Others Report 9.9% Stake
--------------------------------------------------------------
In a Schedule 13D/A filed with the Securities and Exchange
Commission, the following entities and individuals reported
beneficial ownership of shares of common stock of Delcath Systems,
Inc. as of Nov. 17, 2023, representing 9.9 percent of the Shares
outstanding:

(1) Rosalind Advisors, Inc.

   * 1,098,143 shares of Common Stock
  
   * 95,692 shares of Common Stock issuable upon the exercise of
stock options that are currently exercisable

   * 2,410,524 shares of Common Stock issuable upon conversion of
16,061 preferred stock
  
   * 2,332,256 shares of Common Stock issuable upon exercise of
warrants

   * 224,262 shares of Common Stock issuable upon conversion of
convertible debt

(2) Steven Salamon (shared dispositive power)

   * 1,038,828 shares of Common Stock

   * 2,410,524 shares of Common Stock issuable upon conversion of
16,061 preferred stock

   * 2,332,256 shares of Common Stock issuable upon exercise of
warrants

   * 224,262 shares of Common Stock issuable upon conversion of
convertible debt

(3) Gil Aharon (shared dispositive power)

   * 1,038,828 shares of Common Stock
  
   * 2,410,524 shares of Common Stock issuable upon conversion of
16,061 preferred stock

   * 2,332,256 shares of Common Stock issuable upon exercise of
warrants

   * 224,262 shares of Common Stock issuable upon conversion of
convertible debt

(4) Rosalind Master Fund L.P.

  * 638,828 shares of Common Stock

  * 1,008,571 shares of Common Stock issuable upon conversion of
8,215 preferred stock

  * 603,994 shares of Common Stock issuable upon exercise of
warrants

  * 112,131 shares of Common Stock issuable upon conversion of
convertible debt

(5) Rosalind Opportunities Fund I L.P.:

  * 400,000 shares of Common Stock

  * 1,401,954 shares of Common Stock issuable upon conversion of
7,846 preferred stock

  * 603,994 shares of Common Stock issuable upon exercise of
warrants

  * 112,131 shares of Common Stock issuable upon conversion of
convertible debt

The percentage was based on 22,046,101 shares of Common Stock
issued and outstanding as of Nov. 8, 2023, as represented in the
Company's Form 10-Q filed with the SEC on Nov. 13, 2023, and
assumes the exercise of the Company's reported warrants and the
conversion of the Company's reported preferred stock, subject to
the Blockers.

Rosalind Advisors, Inc. is the investment advisor to Rosalind
Opportunities Fund I L.P. ("ROFI"), and Rosalind Master Fund L.P.
("RMF") and may be deemed to be the beneficial owner of shares held
by ROFI and RMF.  Steven Salamon is the portfolio manager of the
Advisor and may be deemed to be the beneficial owner of shares of
Preferred Stock held, and underlying the Reported Warrants (subject
to the Warrant Blockers) held by, RMF.  Notwithstanding the
foregoing, the Advisor and Mr. Salamon disclaim beneficial
ownership of any such shares.

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

https://www.sec.gov/Archives/edgar/data/872912/000162262723000034/rosalind_dcth_13da9_nov2023.htm

                       About Delcath Systems

Headquartered in New York, NY, Delcath Systems, Inc. --
http://www.delcath.com-- is an interventional oncology company
focused on the treatment of primary and metastatic liver cancers.
The Company's lead product candidate, the HEPZATO KIT (melphalan
hydrochloride for injection/hepatic delivery system), is a
drug/device combination product. HEPZATO is designed to administer
high-dose chemotherapy to the liver while controlling systemic
exposure and associated side effects.

Delcath reported a net loss of $36.51 million for the year ended
Dec. 31, 2022, compared to a net loss of $25.65 million for the
year ended Dec. 31, 2021. As of March 31, 2023, the Company had
$30.60 million in total assets, $25.31 million in total
liabilities, $18.37 million in mezzanine equity, and a total
stockholders' deficit of $13.07 million.

New York, NY-based Marcum LLP, the Company's auditor since 2018,
issued a "going concern" qualification in its report dated March
27, 2023, citing that the Company has a significant working capital
deficiency, has incurred significant losses and needs to raise
additional funds to meet its obligations and sustain its
operations. These conditions raise substantial doubt about the
Company's ability to continue as a going concern.


DELUXE CORP: Egan-Jones Retains B Senior Unsecured Ratings
----------------------------------------------------------
Egan-Jones Ratings Company, on November 15, 2023, retained its 'B'
foreign currency and local currency senior unsecured ratings on
debt issued by Deluxe Corporation. EJR also withdraws rating on
commercial paper issued by the Company.

Headquartered in Minneapolis, Minnesota, Deluxe Corporation
operates as a payments and business technology company.



DEPETRIS FAMILY: Hires Lauletta Birbaum LLC as Special Counsel
--------------------------------------------------------------
Depetris Family, LLC seeks approval from the U.S. Bankruptcy Court
for the Eastern District of Pennsylvania to employ Lauletta
Birbaum, LLC as Special Counsel.

The Debtor needs the firm's legal assistance in connection with the
following:

   a. real estate legal work comprised mainly of drafting and
negotiating leases of retail space in the Village at Taunton Forge
Shopping Center;

   b. due diligence review of tenant documentation, exhibits and
analysis in connection with retail leases for space at the Shopping
Center; and

   c. related corporate and limited liability company legal work in
connection with operations and management of the Shopping Center.

The firm will be paid at these rates:

     Attorneys      $250 to $525 per hour
     Paralegals     $135 to $225 per hour

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

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

Lloyd Birbaum, a partner at Lauletta Birbaum, LLC, disclosed in a
court filing that the firm is a "disinterested person" as the term
is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Lloyd C. Birbaum, Esq.
     Lauletta Birbaum, LLC
     591 Mantua Blvd.
     Sewell, NJ 08080
     Telephone: (856) 861-4062
     Facsimile: (866) 232-1601
     Email: Ibimbeum@lauletta.com

              About Depetris Family, LLC

DePetris Family LLC owns and operates a shopping center located at
200 Tuckerton Road, Medford, NJ 08053. The Debtor sought protection
under Chapter 11 of the U.S. Bankruptcy Code (Bankr. E.D. Penn.
Case No. 23-12542) on August 25, 2023. In the petition signed by
James DePetris, manager, the Debtor disclosed up to $50 million in
both assets and liabilities.

Judge Magdeline D. Coleman oversees the case.

Allen B. Dubroff, Esq., at Allen B. Dubroff Esq. & Associates, LLC,
represents the Debtor as legal counsel.



DIAMOND CREEK: Trustee Hires WDIS Inc. as Real Estate Broker
------------------------------------------------------------
Janina M. Hoskins, the Trustee for Diamond Creek Villa, LLC seeks
approval from the U.S. Bankruptcy Court for the Northern District
of Carolina to employ WDIS, Inc. d/b/a Walker & Dunlop as real
estate broker.

The firm will market and sell the Debtor's real properties located
at 15680 Santorini Lane, Morgan Hill, California, and 15665 Nice
Lane, Morgan Hill, California.

The firm will be paid a commission of 1.5 percent of the sales
price.

If the properties are sold to Tahoe Cahteau Land Holdings, LLC, the
firm will be paid a flat fee of $75,000.

Javier Buenaventura Rivera, a senior director at WDIS, Inc.,
disclosed in a court filing that the firm is a "disinterested
person" as the term is defined in Section 101(14) of the Bankruptcy
Code.

The firm can be reached at:

     Javier Buenaventura Rivera
     WDIS, Inc.
     12100 Wilshire Boulevard, Suite 1500
     Los Angeles, CA 90025
     Tel: (310) 979-5751

              About Diamond Creek Villa, LLC

Diamond Creek Villa, LLC, a company in Cupertino, Cal., filed
Chapter 11 petition (Bankr. N.D. Calif. Case No. 22-51125) on Dec.
14, 2022, with $10 million to $50 million in both assets and
liabilities. Mark Allen, manager, signed the petition.

Judge M. Elaine Hammond oversees the case.

The Debtor is represented by Macdonald Fernandez, LLP.

Janina Hoskins was appointed as trustee in this Chapter 11 case.
The trustee tapped Rincon Law, LLP as her counsel.


DIOCESE OF ALBANY: Tort Panel Taps Stout Risius as Valuation Expert
-------------------------------------------------------------------
The official committee of tort claimants appointed in the Chapter
11 case of the Roman Catholic Diocese of Albany, New York seeks
approval from the U.S. Bankruptcy Court for the Northern District
of New York to employ Stout Risius Ross, LLC as its valuation
expert.

The firm's services include:

     (a) providing expert consulting services and expert testimony
regarding the appropriate value of claims of survivors who have
filed claims in this case;

     (b) providing expert consulting services and expert testimony
in connection with any contested matters or litigation arising in
this case, including without limitation, any settlements entered
into by the Debtor and its insurers without Committee consent;

     (c) providing expert consulting services and expert testimony
in the review and evaluation of reports prepared by the Debtor, its
professionals, the Debtor's insurers, and their professionals;

     (d) assisting with the preparation of case filings concerning
the issues for which Stout is providing expert consulting services
and expert testimony;

     (e) preparing for and providing deposition and court testimony
regarding the issues for which Stout is providing expert consulting
services or expert testimony;

     (f) participating in meetings or discussions with the Debtor,
the Debtor's professionals, the Debtor's insurers, or other
parties-in-interest; and

     (g) providing such other expert consulting and advisory
services as may be requested by the Committee.

Stout's proposed hourly rates are as follows:

     Managing Director            $625 to $900
     Director                     $450 to $575
     Managers/Senior Managers     $375 to $450
     Analysts/Associates          $275 to $405

Katie McNally, managing director of Stout, assured the court that
her firm is a "disinterested" person within the meaning of Sec.
101(14) of the Bankruptcy Code.

The firm can be reached through:

     Katie McNally
     Stout Risius Ross, LLC
     One South Wacker Drive, 38th Floor
     Chicago, IL 60606
     Telephone: (312) 857-9000
     Facsimile: (312) 857-9001
     Email: kmcnally@stout.com

       About The Roman Catholic Diocese of Albany, New York

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

New York's Child Victims Act, which took effect in August 2019,
temporarily sets aside the usual statute of limitations for
lawsuits to give victims of childhood sexual abuse a year to pursue
even decades-old claims. Hundreds of new lawsuits have been filed
against churches and other institutions since the law took effect
on Aug. 14, 2019.

Facing the financial weight of new sexual misconduct lawsuits, at
least four of the eight Roman Catholic dioceses in the state, has
already sought Chapter 11 protection. The dioceses that have
declared bankruptcy include the Diocese of Rochester and the
Diocese of Rockville Centre on Long Island.

The Catholic Diocese of Albany sought relief under Chapter 11 of
the U.S. Bankruptcy Code (Bankr. N.D.N.Y. Case No. 23-10244) on
March 15, 2023. In the petition filed by Fr. Robert P. Longobucco,
the Debtor estimated assets between $10 million and $50 million and
liabilities between $50 million and $100 million.

Judge Robert E. Littlefield, Jr. oversees the case.

The Debtor tapped Nolan Heller Kauffman, LLP as bankruptcy counsel;
Tobin and Dempf, LLP as special litigation counsel; Keegan Linscott
& Associates, PC as financial advisor; and Bonadio & Co., LLP as
accountant. Donlin, Recano & Company, Inc. is the claims and
noticing agent.

On April 17, 2023, the U.S. Trustee for Region 2 appointed two
separate committees to represent unsecured creditors and tort
claimants in the Debtor's Chapter 11 case. Lemery Greisler, LLC
represents the unsecured creditors' committee while Stinson, LLP
represents the tort committee. OneDigital Investment Advisors, LLC
is the committees' special investment consultant.


DODGE CONSTRUCTION: $455MM Bank Debt Trades at 22% Discount
-----------------------------------------------------------
Participations in a syndicated loan under which Dodge Construction
Network LLC is a borrower were trading in the secondary market
around 77.8 cents-on-the-dollar during the week ended Friday,
December 1, 2023, according to Bloomberg's Evaluated Pricing
service data.

The $455 million facility is a Term loan that is scheduled to
mature on February 22, 2029.  The amount is fully drawn and
outstanding.

Dodge Construction Network LLC provides software solutions. The
Company offers analytics and software-based workflow integration
solutions for the construction industry.



EBIX INC: Egan-Jones Retains BB- Senior Unsecured Ratings
---------------------------------------------------------
Egan-Jones Ratings Company, on November 7, 2023, retained its 'BB-'
foreign currency and local currency senior unsecured ratings on
debt issued by Ebix, Inc. EJR also withdraws rating on commercial
paper issued by the Company.

Headquartered in Atlanta, Georgia, Ebix, Inc. supplies software and
electronic commerce solutions to the insurance industry.




EDGEWOOD FOOD MART: Leon Jones Named Subchapter V Trustee
---------------------------------------------------------
The U.S. Trustee for Region 21 appointed Leon Jones, Esq., at Jones
& Walden, LLC, as Subchapter V trustee for Edgewood Food Mart, Inc.


Mr. Jones will be paid an hourly fee of $450 for his services as
Subchapter V trustee and will be reimbursed for work-related
expenses incurred.  

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

The Subchapter V trustee can be reached at:

     Leon S. Jones, Esq.
     Jones & Walden, LLC
     699 Piedmont Ave. NE
     Atlanta, GA 30308
     Phone: (404) 564-9300
     Email: ljones@joneswalden.com

                     About Edgewood Food Mart

Edgewood Food Mart, Inc., a domestic profit company in Georgia,
filed a petition under Chapter 11, Subchapter V of the Bankruptcy
Code (Bankr. N.D. Ga. Case No. 23-61204) on Nov. 10, 2023, with up
to $500,000 in assets and up to $10 million in liabilities.

Tamara Miles Ogier, Esq., at Ogier, Rothschild & Rosenfeld, PC
represents the Debtor as legal counsel.


ELEMENT SOLUTIONS: Moody's Rates New $1BB Incremental Loan 'Ba1'
----------------------------------------------------------------
Moody's Investors Service has assigned a Ba1 rating to Element
Solutions Inc's proposed $1.0 billion incremental senior secured
first lien term loan B due 2030. Proceeds from the term loan will
be used to refinance the existing $1.144 billion ($1.105 billion
outstanding) senior secured term loan B1 due 2026 as well as pay
fees and expenses. The company will also use $88 million in cash to
reduce the amount outstanding under the term loan B. Element
Solutions' Ba2 Corporate Family Rating, Ba2-PD Probability of
Default Rating and B1 senior unsecured notes ratings are unchanged.
The ratings on the existing term loan will be withdrawn upon
repayment. The Speculative Grade Liquidity (SGL) rating of SGL-1
remains unchanged. The outlook is stable.

The assigned rating is contingent upon successful review of the
final terms and documentation.

"The refinancing extends the maturity profile and combined with the
cash applied towards debt paydown is credit positive," said
Domenick R. Fumai, Moody's Vice President and lead analyst for
Element Solutions, Inc.

RATINGS RATIONALE

Element Solutions' Ba2 rating considers its strong liquidity,
attractive margins, variable cost structure and asset-light
business model that enables the company to consistently generate
healthy free cash flow. Element Solutions also benefits from high
barriers to entry given its technical expertise and extensive
qualification testing required by customers. The credit profile
further incorporates its solid, globally diversified business with
leading positions in niche segments and exposure to favorable
long-term trends in 5G technology, semiconductors, increased
electronic content in automobiles, electric vehicles and the
Internet of Things (IoT). Cash balances are expected to continue to
be prudently managed.

The rating is constrained by Element Solutions' significant
exposure to the cyclical automotive and electronics industries. The
company has demonstrated sufficient progress in adhering to its
financial policy following the sale of Arysta and subsequent
recapitalization. The commitment to maintain net leverage below
3.5x according to management's calculation, is tempered by
expectations that future free cash flow generation will be used for
share repurchases, dividends and bolt-on M&A, rather than
additional debt reduction beyond the amount of the term loan.
Upside to the credit profile is limited by financial leverage that
exceeds Moody's threshold, but is expected to return to more
appropriate levels for the Ba2 rating in FY 2024.

The stable outlook reflects expectations that credit metrics will
remain appropriate for the rating and that the company will
continue to maintain a strong liquidity profile with a good balance
between shareholder-friendly actions and M&A.

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

An upgrade would be contingent on financial leverage, including
Moody's standard adjustments, sustained below 2.5x, maintaining
retained cash flow-to-debt (RCF/Debt) above 25%, continued
adherence to financial policies that balance the interests of
shareholders and creditors and the demonstrated ability to generate
a sustained growth trend in sales and earnings through a
combination of bolt-on acquisitions and organic growth without the
need for a larger transaction.

Moody's would likely consider a downgrade if leverage is sustained
above 3.5x, free cash flow is negative for a sustained period, or
the company makes a large debt-financed acquisition or
extraordinary dividend payment.

LIQUIDITY ANALYSIS

The SGL-1 rating reflects Element Solutions' very good liquidity
profile, which Moody's expect the company to maintain over the next
12 months. The company has available cash on the balance sheet of
approximately $242 million pro forma for the $88 million applied
towards the term loan and has revolving credit availability of $369
million, net of letters of credit, under its $375 million backed
revolving bank credit facility as of September 30, 2023.

STRUCTURAL CONSIDERATIONS

The Ba1 rating assigned to the proposed incremental term loan
reflects its priority ranking in the capital structure. The first
lien term loan is secured by a first lien on the assets of the
borrower and guarantors, which include domestic subsidiaries. The
term loan does not have any additional financial maintenance
covenants beyond the cross protection of the revolver covenant. The
revolver has a springing first lien net leverage ratio covenant of
5.0x if it is more than 30% drawn, which Moody's expect the company
to remain in compliance with over the next 12 months given the
significant cushion. The B1 rating on the senior unsecured debt,
two notches below the CFR, reflects their effective subordination
to the secured debt in the capital structure and relatively sizable
amount of secured debt, which would limit recovery in a default
scenario.

Headquartered in Fort Lauderdale, FL, Element Solutions Inc
produces a wide array of specialty chemicals and materials
primarily sold into the automotive, electronics and industrial
markets with leading positions in a number of niche markets. The
company operates in two business segments: Electronics and
Industrial & Specialty. Element Solutions had sales of
approximately $2.3 billion for the last twelve months ended
September 30, 2023.

The principal methodology used in this rating was Chemicals
published in October 2023.


ELITE LIMOUSINE: Hires Altman and Company as Financial Advisor
--------------------------------------------------------------
Elite Limousine Plus, Inc., seeks approval from the U.S. Bankruptcy
Court for the Eastern District of New York to employ Altman and
Company LLC as financial advisor.

The firm's services include:

     a. analyzing the Debtors' overall financial information and
condition;

     b. preparing the Debtors' financial reports, including, but
not limited to, cash budgets;

     c. negotiating with the various parties including any
creditors committee, secured lender, or other classes of creditor;

     d. assisting the Debtors in the development and implementation
of a plan of reorganization; and

     e. performing all other financial advisory services for the
Debtors that may be necessary in connection with these Chapter 11
cases and the Debtors' attempts to reorganize their affairs under
the Bankruptcy Code.

The firm will be paid at the rate of 400 per hour.

The firm will be paid a retainer in the amount of $ 25,000.

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

Gordon A. Lewis III, a managing member at Altman and Company LLC,
disclosed in a court filing that the firm is a "disinterested
person" as the term is defined in Section 101(14) of the Bankruptcy
Code.

The firm can be reached at:

     Gordon A. Lewis III
     Altman and Company LLC
     258 Main Street, Suite 205
     Milford, MA 01757
     Tel: (781) 341-5170
     Fax: (781) 297-7578

              About Elite Limousine Plus, Inc.

Elite Limousine Plus, Inc. is part of the taxi and limousine
service industry. The Debtor sought protection under Chapter 11 of
the U.S. Bankruptcy Code (Bankr. E.D. N.Y. Case No. 23-43088) on
August 29, 2023. In the petition signed by Shafquat Chaudhary,
president, the Debtor disclosed up to $50 million in both assets
and liabilities.

Judge Jil Mazer-Marino oversees the case.

Salvatore LaMonica, Esq., at Lamonica Herbst & Maniscalco, LLP,
represents the Debtor as legal counsel.


ELITE LIMOUSINE: Hires Lamonica Herbst & Maniscalco as Counsel
--------------------------------------------------------------
Elite Limousine Plus, Inc. seeks approval from the U.S. Bankruptcy
Court for the Eastern District of New York to employ Lamonica
Herbst & Maniscalco, LLP as counsel.

The firm's services include:

     a. providing legal advice with respect to the Debtors' powers
and duties as debtors-in-possession in accordance with the
provisions of the Bankruptcy Code;

     b. preparing, on behalf of the Debtors, all necessary
schedules, applications, motions, answers, orders, reports,
adversary proceedings and other legal documents required by the
Bankruptcy Code and Federal Rules of Bankruptcy Procedure;

    c. assisting the Debtors in the development and implementation
of a plan of reorganization; and

    d. performing all other legal services for the Debtors that may
be necessary in connection with the Chapter 11 cases and the
Debtors' attempts to reorganize their affairs under the Bankruptcy
Code.

The firm will be paid at these rates:

     Partners             $675 per hour
     Associates           $425 per hour
     Paraprofessionals    $200 per hour

The firm received from the Debtor a retainer of $22,500.

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

Salvatore LaMonica, Esq., a partner at LaMonica Herbst &
Maniscalco, LLP, disclosed in a court filing that the firm is a
"disinterested person" as the term is defined in Section 101(14) of
the Bankruptcy Code.

The firm can be reached at:

     Salvatore LaMonica, Esq.
     LaMonica Herbst & Maniscalco, LLP
     3305 Jerusalem Avenue, Suite 201
     Wantagh, NY 11793
     Telephone: (516) 826-6500
     Email: sl@lhmlawfirm.com

              About Elite Limousine Plus, Inc.

Elite Limousine Plus, Inc. is part of the taxi and limousine
service industry. The Debtor sought protection under Chapter 11 of
the U.S. Bankruptcy Code (Bankr. E.D. N.Y. Case No. 23-43088) on
August 29, 2023. In the petition signed by Shafquat Chaudhary,
president, the Debtor disclosed up to $50 million in both assets
and liabilities.

Judge Jil Mazer-Marino oversees the case.

Salvatore LaMonica, Esq., at Lamonica Herbst & Maniscalco, LLP,
represents the Debtor as legal counsel. Altman and Company LLC as
financial advisor.


ELITE LIMOUSINE: Hires Tuch & Cohen LLP as Special Counsel
----------------------------------------------------------
Elite Limousine Plus, Inc. seeks approval from the U.S. Bankruptcy
Court for the Eastern District of New York to employ Tuch & Cohen
LLP as special litigation counsel.

The firm's services include:

     a. advising the Debtors in matters relating to licensing and
administrative matters before various regulatory boards, venues and
authorities, including but not limited to, the New York State
Department of Taxation of Finance, with respect to sales tax
issues, the New York State Black Car Fund, and the New York City
Taxi & Limousine Commission;

     b. advising the Debtors in franchising matters;

     c. advising the Debtors in employee and driver-related
matters; and

     d. advising the Debtors with respect to the driver class
action litigation, captioned as Buttar v. Elite Limousine Plus,
Inc., Index No. 651088/2019 (Sup. Ct. N.Y. Cty.)

The firm will be paid at these rates:

     Attorneys          $335 per hour
     Paralegals         $185 per hour

The firm received a retainer in the amount of $ 15,000.

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

Kenneth R. Tuch, Esq. at Tuch & Cohen LLP, disclosed in a court
filing that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Kenneth R. Tuch
     Tuch & Cohen LLP
     1025 Old Country Road, Suite 411
     Westbury, NY 11590
     Tel: (516) 783-0062

              About Elite Limousine Plus, Inc.

Elite Limousine Plus, Inc. is part of the taxi and limousine
service industry. The Debtor sought protection under Chapter 11 of
the U.S. Bankruptcy Code (Bankr. E.D. N.Y. Case No. 23-43088) on
August 29, 2023. In the petition signed by Shafquat Chaudhary,
president, the Debtor disclosed up to $50 million in both assets
and liabilities.

Judge Jil Mazer-Marino oversees the case.

Salvatore LaMonica, Esq., at Lamonica Herbst & Maniscalco, LLP,
represents the Debtor as legal counsel. Altman and Company LLC as
financial advisor.


EMPIRE TODAY: $595MM Bank Debt Trades at 25% Discount
-----------------------------------------------------
Participations in a syndicated loan under which Empire Today LLC is
a borrower were trading in the secondary market around 75.3
cents-on-the-dollar during the week ended Friday, December 1, 2023,
according to Bloomberg's Evaluated Pricing service data.

The $595 million facility is a Term loan that is scheduled to
mature on April 1, 2028.  The amount is fully drawn and
outstanding.

Headquartered in Northlake, Ill., Empire Today, LLC is a specialty
retailer of carpet, hard floor, and window treatments. The company
offers shop-at-home sales in the largest metropolitan markets in
the U.S.



EVOKE PHARMA: Nasdaq Delisting Stayed; Hearing Set for March 7
--------------------------------------------------------------
Evoke Pharma, Inc. disclosed in a Form 8-K filed with the
Securities and Exchange Commission that the Listing Qualifications
Department of The Nasdaq Stock Market LLC, notified the Company
that a hearing was scheduled for March 7, 2024, in connection with
the Company's non-compliance with Nasdaq Listing Rule 5550(b)(1).
Any further action by Nasdaq will be stayed pending the conclusion
of the hearing process.

On Nov. 21, 2023, Evoke Pharma received a written notice from
Nasdaq that, due to the Company's non-compliance with Nasdaq
Minimum Stockholders' Equity Requirement, which requires listed
companies to maintain stockholders' equity of at least $2.5
million, the Company was subject to delisting unless it timely
requested a hearing before the Nasdaq Hearings Panel.

Evoke said it is actively exploring options to regain compliance
with Nasdaq listing requirements, including by raising additional
capital; however, there can be no assurance that the Hearings Panel
will grant the Company's request for continued listing or that the
Company will be able to evidence compliance prior to the expiration
of any extension that may be granted to the Company by the Hearings
Panel.

                           About Evoke Pharma

Headquartered in Solana Beach, California, Evoke Pharma, Inc. --
http://www.evokepharma.com-- is a specialty pharmaceutical company
focused primarily on the development of drugs to treat GI disorders
and diseases.  The Company is developing Gimoti, a nasal spray
formulation of metoclopramide, for the relief of symptoms
associated with acute and recurrent diabetic gastroparesis.

Evoke Pharma reported a net loss of $8.22 million for the year
ended Dec. 31, 2022, compared to a net loss of $8.54 million for
the year ended Dec. 31, 2021.  As of Sept. 30, 2023, the Company
had $7.85 million in total assets, $8.73 million in total
liabilities, and a total stockholders' deficit of $873,775.

San Diego, California-based BDO USA, LLP, the Company's auditor
since 2014, issued a "going concern" qualification in its report
dated March 21, 2023, citing that the Company has suffered
recurring losses and negative cash flows from operations since
inception.  These factors raise substantial doubt about the
Company's ability to continue as a going concern.


EXACTECH INC: $235MM Bank Debt Trades at 48% Discount
-----------------------------------------------------
Participations in a syndicated loan under which Exactech Inc is a
borrower were trading in the secondary market around 52.5
cents-on-the-dollar during the week ended Friday, December 1, 2023,
according to Bloomberg's Evaluated Pricing service data.

The $235 million facility is a Term loan that is scheduled to
mature on February 14, 2025.  About $220.2 million of the loan is
withdrawn and outstanding.

Exactech, Inc. develops, manufactures, markets, and sells
orthopedic implant devices and related surgical instrumentation.



EYECARE PARTNERS: $250MM Bank Debt Trades at 49% Discount
---------------------------------------------------------
Participations in a syndicated loan under which Eyecare Partners
LLC is a borrower were trading in the secondary market around 51.5
cents-on-the-dollar during the week ended Friday, December 1, 2023,
according to Bloomberg's Evaluated Pricing service data.

The $250 million facility is a Term loan that is scheduled to
mature on November 15, 2028.  About $247.5 million of the loan is
withdrawn and outstanding.

EyeCare Partners, LLC, headquartered in St. Louis, Missouri, is a
medically focused eye care services provider. EyeCare Partners is
vertically integrated, providing optometry, ophthalmology and
retail products.



EYECARE PARTNERS: $750MM Bank Debt Trades at 47% Discount
---------------------------------------------------------
Participations in a syndicated loan under which Eyecare Partners
LLC is a borrower were trading in the secondary market around 52.7
cents-on-the-dollar during the week ended Friday, December 1, 2023,
according to Bloomberg's Evaluated Pricing service data.

The $750 million facility is a Term loan that is scheduled to
mature on February 20, 2027.  The amount is fully drawn and
outstanding.

EyeCare Partners, LLC, headquartered in St. Louis, Missouri, is a
medically focused eye care services provider. EyeCare Partners is
vertically integrated, providing optometry, ophthalmology and
retail products.



FARFETCH US: $400MM Bank Debt Trades at 16% Discount
----------------------------------------------------
Participations in a syndicated loan under which Farfetch US
Holdings Inc is a borrower were trading in the secondary market
around 83.7 cents-on-the-dollar during the week ended Friday,
December 1, 2023, according to Bloomberg's Evaluated Pricing
service data.

The $400 million facility is a Term loan that is scheduled to
mature on October 20, 2027.  About $397.0 million of the loan is
withdrawn and outstanding.

Farfetch is the global leading marketplace for personal luxury
fashion, including clothes and accessories, with an annual GMV of
USD4.1 billion in 2022.



FAT DADDY: Frederic Schwieg Named Subchapter V Trustee
------------------------------------------------------
The U.S. Trustee for Regions 3 and 9 appointed Frederic Schwieg,
Esq., at Schwieg Law, as Subchapter V trustee for Fat Daddy Co.

Mr. Schwieg will be paid an hourly fee of $300 for his services as
Subchapter V trustee and will be reimbursed for work-related
expenses incurred.

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

The Subchapter V trustee can be reached at:

     Frederic P. Schwieg, Esq.
     Schwieg Law
     2705 Gibson Drive
     Rocky River, OH 44116-1815
     Phone: (440) 499-4506
     Email: fschwieg@schwieglaw.com

                        About Fat Daddy Co.

Fat Daddy Co. filed a petition under Chapter 11, Subchapter V of
the Bankruptcy Code (Bankr. N.D. Ohio Case No. 23-61331) on Nov. 9,
2023, with as much as $1 million in both assets and liabilities.

Judge Tiiara NA Patton oversees the case.

The Debtor is represented by Edwin H. Breyfogle, Esq.


FOLEY BUILDING: Unsecureds to Get Share of Income for 5 Years
-------------------------------------------------------------
Foley Building Maintenance LLC filed with the U.S. Bankruptcy Court
for the Southern District of Illinois a First Subchapter V Plan of
Reorganization dated November 27, 2023.

Debtor operates a commercial janitorial business whose customer is
almost exclusively St. Clair County, Illinois. Debtor has annual
contracts to clean several buildings owned by the County.

When inflation began to rise, Debtor was unable to renegotiate the
contracts. St. Clair County allow a once-a-year price increase
which takes effect January 1 of each year. Employment was at an
all-time low, causing existing employees to work a substantial
amount of over-time which caused payroll to explode. Debtor was
relegated to either pay employees or pay withholding taxes.
Subsequently, the Internal Revenue Service levied on Debtor's
accounts forcing the filing of this case.

Debtor is addressing its financial situation as a whole and Debtor
felt that a Chapter 11 reorganization was the best business
decision for its long-term future. Through this bankruptcy, Debtor
hopes to stabilize operations and formulate a plan of
reorganization that will maximize the benefit of creditors.

Class 4 consists of General Unsecured Claims. The holders of
Allowed General Unsecured Claims will receive their Pro Rata share
of Excess Monthly Income on the first day of the month after Class
1 Claims are paid in full, and quarterly thereafter for 5 years or
the holders of Allowed Class 3 Claims are paid in full, whichever
is shorter. General Unsecured Claims in Class 4 are Impaired.

Class 5 consists of all Allowed Interests in Debtor. All Class 4
Allowed Interests will be retained on the Effective Date and
therefore are unimpaired under the Plan. Class 5 is deemed to have
accepted the Plan, and therefore is not entitled to vote.

All of Debtor's Excess Monthly Income will be used to fund the
Plan.

A full-text copy of the Subchapter V Plan of Reorganization dated
November 27, 2023 is available at https://urlcurt.com/u?l=IHBfwA
from PacerMonitor.com at no charge.

Attorney for Debtor:

     Jerry D Graham, Jr., Esq.
     JD GRAHAM PC
     #1 Eagle Center; Suite 3A
     O'Fallon, IL 62269
     Telephone: (618) 235-9800
     Facsimile: (618) 235-9805
     Email: court@jdgrahamlaw.com

                 About Foley Building Maintenance

Foley Building Maintenance LLC operates a commercial janitorial
business whose customer is almost exclusively St. Clair County,
Illinois.

The Debtor sought protection for relief under Chapter 11 of the
Bankruptcy Code (S.D. Ill. Case No. 23-30596) on August 29, 2023,
listing up to $50,000 in assets and $100,001 to $500,000 in
liabilities.

Jerry D Graham, Jr, Esq., at Jd Graham PC, serves as the Debtor's
counsel.


FOX TWO: Glen Watson of Watson Law Group Named Subchapter V Trustee
-------------------------------------------------------------------
The Acting U.S. Trustee for Region 8 appointed Glen Watson, Esq.,
at Watson Law Group, PLLC as Subchapter V trustee for Fox Two,
LLC.

Mr. Watson will be paid an hourly fee of $425 for his services as
Subchapter V trustee and will be reimbursed for work-related
expenses incurred.

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

The Subchapter V trustee can be reached at:

     Glen Watson, Esq.,
     Watson Law Group, PLLC
     1114 17th Av. S., Suite 201
     P.O. Box 121950
     Nashville, TN 37212
     Phone: (615) 823-4680
     Email: glen@watsonpllc.com

                          About Fox Two

Fox Two, LLC filed a petition under Chapter 11, Subchapter V of the
Bankruptcy Code (Bankr. M.D. Tenn. Case No. 23-04109) on Nov. 8,
2023, with $235,265 in assets and $1,612,375 in liabilities.
Vincent Cooper, chief manager, signed the petition.

Judge Marian F. Harrison oversees the case.

Steven L. Lefkovitz, Esq., at Lefkovitz & Lefkovitz represents the
Debtor as legal counsel.


FREEDOM ACADEMY: S&P Cuts Fixed-Rate Revenue Debt Rating to 'BB'
----------------------------------------------------------------
S&P Global Ratings lowered its long-term rating on Phoenix
Industrial Development Authority, Ariz.'s series 2016 fixed-rate
education facility revenue debt, issued for Freedom Academy, to
'BB' from 'BB+'. The outlook is negative.

"The downgrade reflects our view of Freedom's steadily declining
enrollment, with fall 2023 representing the sixth drop in seven
years, which has led to a considerably limited enrollment base of
just over 300 students, a full accrual operating deficit in fiscal
2023, and weaker lease-adjusted maximum annual debt service
coverage," said S&P Global Ratings credit analyst Jesse Brady.

The rating reflects S&P's opinion of the school's:

-- Very small operating base with less than $4 million in annual
operating revenue;

-- Weakened demand profile, characterized by a very small and
steadily contracting student base, and negligible waitlist; and

-- Risk, as with all charter schools, that Arizona State Board for
Charter Schools, the charter authorizer, could close the school for
nonperformance or financial distress before the bonds' final
maturity in 2046.

S&P said, "The negative outlook reflects that there is at least a
one-in-three chance that we could lower the rating over the next
year if enrollment does not stabilize or if financial operations
and resultant MADS coverage do not improve beyond fiscal 2023
audited figures. We believe further enrollment decreases will place
pressure on Freedom's operations, maximum annual debt service
(MADS) coverage, and liquidity.

"We could lower the rating during the outlook period if enrollment
or demand metrics weaken further, resulting in sustained operating
deficits, weakened MADS coverage, or reduced liquidity. In
addition, we would negatively view a perceived rise in risk
associated with enterprise factors such as movement in the
management team, beyond normal turnover.

"We could revise the outlook to stable should the school
demonstrate a trend of enrollment stability and revert to its
history of positive financial operations, all while maintaining
healthy cash levels relative to operations and debt."



FREEDOM DRAIN: Unsecured Creditors Will Get 9.6% of Claims in Plan
------------------------------------------------------------------
Freedom Drain Cleaning and Pipe Services LLC submitted an Amended
Plan of Reorganization dated November 27, 2023.

Under the Plan, the Debtor will devote all of its projected
Disposable Income toward the payment of Creditors.  The Plan will
be funded with the funds that are not for the payment of
expenditures necessary for the continuation, preservation, or
operation of the business of the Debtor.

The Plan provides for payment of Administrative Expenses, Priority
Tax Claims, and Allowed Secured Claims in accordance with the
Bankruptcy Code, and projects payment to Allowed General Unsecured
Claims. Finally, Holders of Equity Interests will retain their
Equity Interests as they existed on the Commencement Date.

Secured Claims asserted against the Debtor total $66,215.  Priority
Tax Claims asserted against the Debtor total $3,161.  General
Unsecured Claims asserted against the Debtor total $136,077.

Class 1.1 consists of Car &Van World (Vehicle Loan) Claim. This
Class shall receive a weekly payment of $125 until October 2024.

Class 1.2 consists of Castoro Capital dba Alpine Equipment (3
Equipment Loans) Claim. Debtor shall continue to pay on a monthly
basis the 3 equipment loans in the aggregate amount of $1,084 until
August 2025.

Class 1.3 consists of Vacuum Sales, Inc. (2 Vehicle Loans) Claims.


     * 1999 Harben Trailer Jetter: There is a single pre-petition
payment amount owed on this loan. On the Effective Date, the Debtor
shall pay $1,043.00 in full and final satisfaction of all
obligations owed under the loan.

     * 2012 Ford F550 Vacuum Truck: The Debtor shall continue to
pay $2,330.00, the monthly amount owed, until the loan balance is
fully paid off.

Class 1.4 consists of EBF Holdings, LLC Claim. Within 60 days of
the Effective Date, the Debtor shall begin making monthly payment
in the amount of $1,000.00 on account of EBF's claim until fully
satisfied.

Class 1.5 consists of Revenued LLC Claim. Revenued's claim is
Scheduled as disputed and EBF did not file a proof of claim.
Pursuant to the Order Granting Debtor's Objection (NonSubstantive)
to Disputed Claims, Revenued's claim has been disallowed and
expunged. Debtor proposes $0 payment to Revenued under the Plan.

Class 3 consists of General Unsecured Claims. Pro rata payment from
any Disposable Income of the Debtor and after the Debtor makes
distributions to Claims of Classes 1 and 2. This Class will receive
a distribution of 9.6% of their allowed claims.

The Plan will be funded by the proceeds realized from the
operations of the Debtor.

A full-text copy of the Amended Plan of Reorganization dated Nov.
27, 2023 is available at https://urlcurt.com/u?l=BTEOq9 from
PacerMonitor.com at no charge.

Counsel for the Debtor:

     THE ROSNER LAW GROUP LLC
     Frederick B. Rosner, Esq.
     Jason A. Gibson, Esq.
     Zhao (Ruby) Liu, Esq.
     824 N. Market Street, Suite 810
     Wilmington DE 19801
     Tel.: (302) 777-1111
     Email: rosner@teamrosner.com
            gibson@teamrosner.com
            liu@teamrosner.com

                  About Freedom Drain Cleaning

Freedom Drain Cleaning and Pipe Services LLC is a professional
commercial (95%) and residential (5%) plumbing service company.

Freedom Drain Cleaning and Pipe Services sought protection under
Chapter 11 of the U.S. Bankruptcy Code (Bankr. D. Del. Case No.
22-11013) on Oct. 28, 2022.  In the petition signed by Israel J.
Martinez, Jr., managing member, the Debtor disclosed up to $500,000
in both assets and liabilities.

Judge Brendan L. Shannon oversees the case.

Frederick B. Rosner, Esq., at The Rosner Law Group, LLC, is the
Debtor's counsel.


FREEDOM MORTGAGE: Moody's Assigns 'B1' CFR, Outlook Stable
----------------------------------------------------------
Moody's Investors Service has assigned a B1 corporate family rating
to Freedom Mortgage Holdings LLC (Freedom). In addition, Moody's
affirmed the B2 issuer and senior unsecured bond ratings of Freedom
Mortgage Corporation and withdrew Freedom Mortgage Corporation's B1
CFR. Following this action, the ratings for the $501.3M senior
notes due May 2026, the $535.1M senior notes due January 2027, the
$800M senior notes due October 2028, and the $500M senior notes due
October 2030 will be moved to Freedom from Freedom Mortgage
Corporation. A stable outlook was assigned to Freedom and Freedom
Mortgage Corporation's outlook remains stable.

RATINGS RATIONALE

Freedom is a newly formed holding company of Freedom Mortgage
Corporation. Freedom has satisfied conditions necessary, whereby
Freedom has succeeded Freedom Mortgage Corporation as issuer for
most of Freedom Mortgage Corporation's unsecured notes maturing in
2026 and 2027 as well as all of the unsecured notes maturing in
2028 and 2030. Freedom Mortgage Corporation has unconditionally
guaranteed Freedom's unsecured notes.

The B1 CFR assigned to Freedom reflects its strong capitalization
with tangible common equity to adjusted tangible managed assets of
33% as of September 30, 2023. In addition, the CFR reflects that
profitability is currently somewhat weaker than the average of
rated non-bank mortgage company peers. Like most other rated peers,
the company also largely relies on confidence-sensitive secured
funding to finance loan originations, resulting in elevated
refinancing risk. In Moody's view, with modest levels of
unencumbered assets, the company's alternative financing options
are limited, particularly during times of stress. Furthermore, the
yield on the company's unsecured debt is high, both on an absolute
basis as well as compared to peers; therefore, the company's access
to the unsecured debt markets is weaker than the average peer, a
credit negative for the company's liquidity profile.

The B2 senior unsecured bond rating is one notch below the
company's B1 CFR and incorporates the priority of claim and
strength of asset coverage and is based on Moody's expectation that
the company's financial policy is to keep the ratio of secured debt
associated with MSRs and secured corporate debt to total corporate
debt ("Secured Debt Ratio") below 50%. As of September 30, 2023,
the company's Secured Debt Ratio was around 55%. The senior
unsecured bonds could be downgraded if the Secured Debt Ratio
increases and is expected to remain above 60% or remains above 50%
as of December 31, 2024.

The stable outlook reflects Moody's expectation that over the next
12-18 months, the company's profitability will be modest, its
capitalization strong, and its funding and liquidity profile will
be largely unchanged.

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

The ratings could be upgraded if Freedom strengthens its
profitability such as by demonstrating a through-the-cycle net
income to assets (ROA) ratio of above 3.0%. In addition, the
company would need to maintain strong capital levels, such as
tangible common equity to adjusted tangible assets of around 20.0%.
An upgrade would also likely be contingent upon the company
exhibiting strengthened access to the unsecured debt markets that
results in improved funding costs in relation to earning asset
yields.

The ratings could be downgraded if financial performance
deteriorates, for example if the company's tangible common equity
to adjusted tangible managed assets falls below and is expected to
remain below 15.0%, or profitability deteriorates with ROA falling
below peer average profitability such that through-the-cycle
average ROA is below 2.0%. The senior unsecured bonds could be
downgraded if the Secured Debt Ratio increases and is expected to
remain above 60% or remains above 50% as of December 31, 2024.

The principal methodology used in these ratings was Finance
Companies Methodology published in November 2019.


FREEDOM MORTGAGE: S&P Assigns 'B' ICR, Outlook Stable
-----------------------------------------------------
S&P Global Ratings assigned its 'B' issuer credit rating to Freedom
Mortgage Holdings LLC (Freedom Holdings). S&P also affirmed its 'B'
issuer credit rating on Freedom Corp. and its 'B' issue rating on
the senior unsecured notes of both Freedom Holdings and Freedom
Corp. The recovery rating on the senior unsecured notes remains
'3', indicating its expectation for meaningful recovery (50%) in a
simulated default scenario.

The stable outlook reflects S&P's expectation that in the next 12
months, Freedom will continue to have low mortgage originations
while maintaining debt to EBITDA around 5x and debt to tangible
equity below 1.5x.

S&P views Freedom Corp. as core to Freedom Holdings. Freedom
Holdings owns 100% of Freedom Corp. and has no other operations
outside Freedom Mortgage Corp. On Dec. 1, 2023, Freedom Corp.
transferred the vast majority of its unsecured notes to Freedom
Holdings to conform its ownership structure more closely to its
publicly traded peer companies. The unsecured notes on Freedom
Holdings' balance sheet were invested as equity on Freedom Corp.'s
balance sheet, and Freedom Holdings will service its debt using
upstreamed dividends.

S&P said, "The stable outlook reflects our expectation that in the
next 12 months, Freedom will continue to have low mortgage
originations while maintaining debt to EBITDA around 5x, debt to
tangible equity below 1.5x, and EBITDA interest coverage above 2x.
We also expect Freedom will continue to build its servicing book
organically and through purchases, while maintaining sufficient
liquidity.

"We could lower the ratings in the next 12 months if we expect debt
to tangible equity will be sustained over 1.5x, EBITDA interest
coverage sustained below 2x, or debt to EBITDA sustained
significantly above 5x. We could also lower the ratings if Freedom
encounters additional regulatory actions or scrutiny, or if the
company buys back debt at distressed levels--which we could view as
a de facto restructuring tantamount to default.

"We view an upgrade as unlikely in the next 12 months. In the
longer term, we could raise the ratings if we expect Freedom to
maintain debt to EBITDA below 4x and debt to tangible equity below
1.25x."

Company Description

Freedom is a private, full-service residential nonbank mortgage
finance company specializing in originating and servicing
government- and agency-eligible mortgages through its call centers,
correspondent lending, and wholesale brokerage channel.

S&P's simulated default scenario contemplates a default in 2026 due
to a rapid decline in mortgage servicing right (MSR) valuations.
Financial pressure could also arise from regulatory changes or
operational issues.

As the company approaches default, S&P assumes its assets will
shrink as it sells MSRs for additional liquidity to fund
operations.

S&P said, "Ultimately, we assume the company will breach the
advance rates on its secured funding facilities, leading to
covenant violations. This would activate cross-acceleration
provisions, allowing unsecured creditors to submit a claim for
excess collateral after selling MSR assets pledged as collateral
for priority claims.

"We believe that in a default scenario, creditors would liquidate
the company's assets. The challenge of selling assets when the
company is distressed incurs an additional realization factor, or
discount."

-- High delinquency rates leading to depressed MSR valuations

-- Sustained period of rapid amortization of MSRs with limited
ability to refinance the repayments


-- Limited new originations, an increase in borrower
delinquencies, and an increase in the discount rate to value MSRs.

-- Net enterprise value (after 5% administrative costs): $5.86
billion

-- Collateral value available to secured debt: $5.83 billion

-- Total first-lien debt at default: $4.57 billion

-- Collateral value available to senior unsecured note claims:
$1.27 billion

-- Total unsecured debt at default: $2.47 billion

-- Recovery expectations: 50% ('3')

Note: All debt amounts include six months of prepetition interest.


FTX GROUP: Wants to Eliminate $24-Bil. Tax Claims in Bankruptcy
---------------------------------------------------------------
James Nani of Bloomberg Law reports that FTX Trading Ltd. asked a
bankruptcy court to knock out $24 billion in estimated claims
brought by the Internal Revenue Service, arguing the government has
failed to provide "any rational basis" for the figure.

The tax claims lodged by the IRS have gone "unexplained" for months
and "threaten to halt the Debtors' progress and any distribution to
customers and other creditors indefinitely," FTX told the US
Bankruptcy Court for the District of Delaware in court papers
Wednesday.  The motion comes as FTX's advisers work to recover
billions of dollars in transfers made before the company filed for
bankruptcy.

The fallen cryptocurrency exchange asked the court to value the tax
claims at zero, or an amount determined at trial. Otherwise,
most—or potentially all—of the estate's assets would have to be
reserved for IRS claims, the company said.

"These unsubstantiated 'placeholder' claims grossly speculate as to
the Debtors' theoretical prepetition tax liabilities and bear no
relation to reality," FTX told the court.

Robert Marvin, an IRS spokesman, said the IRS does not comment on
pending litigation.

The IRS has filed 47 pending claims against FTX that estimate its
total tax liability to be about $24 billion, according to
Wednesday's filing. Meanwhile, FTX's own advisers say the company
not only has no tax liability, but that it has more than $11
billion in net taxable losses, it said.

FTX proposed that the court hold a claims estimation trial on
February 27, 2024 saying that such a truncated timeline is possible
because it's already responded to about 1,100 information requests
from IRS audit teams.

"With potential claims that could exceed a multiple value of the
Debtors' estates, this type of protracted process threatens to
bring plan confirmation to a screeching halt and indefinitely delay
distributions on allowed claims to customers and creditors," FTX
said.

While IRS documents against FTX are relatively bare of details, the
claims allege the company owes a wide range of taxes that include
unemployment, payroll withholding, income, and partnership.

At least 36,000 customer claims have been brought against FTX, and
more than 2,300 non-customers have filed claims asserting they're
owed about $40 billion, according to declaration filed by FTX
adviser Edgar W. Mosley II, a managing director at Alvarez & Marsal
North America LLC. The IRS claims are about half of all
non-customer claims, Mosley said.

FTX has so far has paid out more than $351 million to professionals
through October, and had about $2.6 billion in total cash in its
bank accounts as of Oct. 31, according to a financial update filed
with the court Thursday, November 30, 2023.

                        About FTX Group

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

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

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

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

FTX Trading Ltd (d/b/a FTX.com), West Realm Shires Services Inc.
(d/b/a FTX US), Alameda Research Ltd. and certain affiliated
companies then commenced Chapter 11 proceedings (Bankr. D. Del.
Lead Case No. 22-11068) on an emergency basis on Nov. 11, 2022.
Additional entities sought Chapter 11 protection on Nov. 14, 2022.
FTX Trading and its affiliates each listed $10 billion to $50
billion in assets and liabilities, making FTX the biggest
bankruptcy filer in the US this year.  

According to Reuters, SBF shared a document with investors on Nov.
10, 2022, showing FTX had $13.86 billion in liabilities and $14.6
billion in assets.  However, only $900 million of those assets were
liquid, leading to the cash crunch that ended with the company
filing for bankruptcy.

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

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

The Official Committee of Unsecured Creditors tapped Paul Hastings
as counsel, FTI Consulting, Inc., as financial advisor, and
Jefferies LLC as the investment banker. Young Conaway Stargatt &
Taylor LLP is the Committee's Delaware and conflicts counsel.

Montgomery McCracken Walker & Rhoads LLP, led by partners Gregory
T. Donilon, Edward L. Schnitzer, and David M. Banker, is
representing Sam Bankman-Fried in the Chapter 11 cases.

White-collar crime specialist Mark S. Cohen has reportedly been
hired to represent SBF in litigation.  Lawyers at Paul Weiss
previously represented SBF but later renounced representing the
entrepreneur due to a conflict of interest.


GAUCHO GROUP: To Effect Stock Split to Regain Nasdaq Compliance
---------------------------------------------------------------
Gaucho Group Holdings, Inc. disclosed in a Form 8-K filed with the
Securities and Exchange Commission that it sent correspondence to
the Nasdaq Stock Market LLC announcing its intention to effect a
reverse stock split, if necessary to regain compliance with
Nasdaq's minimum bid price requirement, pending stockholder
approval on Dec. 28, 2023.  The full text of the correspondence is
as follows:

Dear Mr. Bush:

On June 1, 2023, Gaucho Group Holdings, Inc. received a deficiency
letter from the Listing Qualifications Department of the Nasdaq
Stock Market notifying the Company that, for the preceding 30
consecutive business days, the closing bid price for the Company's
common stock was trading below the minimum $1.00 per share
requirement for continued inclusion on The Nasdaq Capital Market
pursuant to Nasdaq Listing Rule 5450(a)(1).  This letter is to
provide the Staff written notice of its intention to cure the
deficiency during the additional 180 calendar day compliance
period, which compliance could be achieved by effecting a reverse
stock split, if necessary.

We believe that the Company meets the continued listing requirement
for market value of publicly held shares and all other initial
listing standards pursuant to the Equity Standard for The Nasdaq
Capital Market, with the exception of the Bid Price Requirement.

The Company has a Special Meeting of the Stockholders set for
December 28, 2023 at which the stockholders, among other items,
will be asked to vote to grant the Board of Directors of the
Company the discretion (if necessary to maintain a listing of the
Company's common stock on the Nasdaq Capital Market) on or before
June 30, 2024, to amend the Company's certificate of incorporation
to implement a reverse stock split of the outstanding shares of
common stock in a range from one-for-two (1:2) up to one-for-ten
(1:10), or anywhere between, while maintaining the number of
authorized shares of common stock required for Nasdaq listing which
is 150,000,000 shares.

If the stockholders grant the Board of Directors the discretion to
implement the Reverse Stock Split, the Board of Directors can then
determine a ratio and implement the same as soon as possible
thereafter that will allow the Company to meet the continued
listing requirement for market value of publicly held shares (at
least $1 million) and all other initial listing standards pursuant
to the Equity Standard for The Nasdaq Capital Market.

Sincerely,

By:

Scott L. Mathis, President & CEO

                        About Gaucho Group

Headquartered in New York, NY, Gaucho Group Holdings, Inc.'s
(gauchoholdings.com) mission has been to source and develop
opportunities in Argentina's undervalued luxury real estate and
consumer marketplace.  The Company has positioned itself to take
advantage of the continued and fast growth of global e-commerce
across multiple market sectors, with the goal of becoming a leader
in diversified luxury goods and experiences in sought after
lifestyle industries and retail landscapes.

Gaucho Group reported a net loss of $21.83 million for the year
ended Dec. 31, 2022, compared to a net loss of $2.39 million for
the year ended Dec. 31, 2021. As of March 31, 2023, the Company had
$21.01 million in total assets, $8.60 million in total liabilities,
and $12.40 million in total stockholders' equity.

New York, NY-based Marcum LLP, the Company's auditor since 2013,
issued a "going concern" qualification in its report dated April
17, 2023, citing that the Company has a significant working capital
deficiency, has incurred significant losses and needs to raise
additional funds to meet its obligations and sustain its
operations.  These conditions raise substantial doubt about the
Company's ability to continue as a going concern.


GAUCHO GROUP: To Raise $4M Through Private Placement Financing
--------------------------------------------------------------
Gaucho Group Holdings, Inc. disclosed in a Form 8-K filed with the
Securities and Exchange Commission that it will be raising funds
for working capital for gross proceeds of up to $4,000,000 through
the sale of shares of common stock at a price per share which
equals the Nasdaq Rule 5653(d) Minimum Price definition, but in no
event at a price per share lower than $0.60).  

Each investor in the Private Placement will be afforded certain
anti-dilution protections for a period of 18 months following each
closing of the Private Placement, pending approval by the
stockholders at the Company's Special Meeting of Stockholders
scheduled for Dec. 28, 2023.  If, during the 18-month period
following each closing of the Private Placement, the Company issues
or sells any shares of common stock of the Company, then each
participant in the Private Placement will automatically be issued
such number of shares of common stock as is necessary to maintain
the percentage ownership that such participant would have had if
the Dilutive Issuance had not occurred.

The Company presently intends to use the net proceeds from the
Private Placement to extinguish debt, fund infrastructure
development at Algodon Wine Estates, and for general working
capital.  The Company anticipates that the Private Placement will
be completed within a month from date of commencement.

The Private Placement will be conducted pursuant to Section 4(a)(2)
of the Securities Act of 1933, as amended and/or Rule 506(b) of
Regulation D promulgated under the Securities Act.  The shares will
only be offered to a small select group of accredited investors, as
defined in Rule 501 of Regulation D, all of whom have a substantial
pre-existing relationship with the Company.  The shares will not be
registered under the Securities Act and may not be offered or sold
in the United States absent registration or an applicable exemption
from the registration requirements of the Securities Act and other
applicable securities laws.  The shares constitute "restricted
securities" and shall bear a restrictive legend.

                         About Gaucho Group

Headquartered in New York, NY, Gaucho Group Holdings, Inc.'s
(gauchoholdings.com) mission has been to source and develop
opportunities in Argentina's undervalued luxury real estate and
consumer marketplace.  The Company has positioned itself to take
advantage of the continued and fast growth of global e-commerce
across multiple market sectors, with the goal of becoming a leader
in diversified luxury goods and experiences in sought after
lifestyle industries and retail landscapes.

Gaucho Group reported a net loss of $21.83 million for the year
ended Dec. 31, 2022, compared to a net loss of $2.39 million for
the year ended Dec. 31, 2021.  As of March 31, 2023, the Company
had $21.01 million in total assets, $8.60 million in total
liabilities, and $12.40 million in total stockholders' equity.

New York, NY-based Marcum LLP, the Company's auditor since 2013,
issued a "going concern" qualification in its report dated
April 17, 2023, citing that the Company has a significant working
capital deficiency, has incurred significant losses and needs to
raise additional funds to meet its obligations and sustain its
operations.  These conditions raise substantial doubt about the
Company's ability to continue as a going concern.


GENESIS GLOBAL: $1 Billion Three Arrows Claims Okayed
-----------------------------------------------------
Rick Archer of Law360 reports that a New York bankruptcy judge
Thursday, November 30, 2023, approved bankrupt cryptocurrency
lending platform Genesis Global Holdco LLC's $33 million settlement
resolving $1 billion in claims by bankrupt crypto hedge fund Three
Arrows Capital.

As reportred in the TCR, Genesis Global Holdco, LLC and its
affiliated debtors filed a motion for approval of a settlement and
compromise by and among (i) the Genesis Debtors, (ii) Digital
Currency Group, Inc. ("DCG"),
(iii) Three Arrows Capital, Ltd. (in liquidation), and (iv)
Christopher Farmer and Russell Crumpler of Teneo (BVI) Limited, in
their respective capacities as the duly authorized joint
liquidators of the 3AC Debtor appointed in the British Virgin
Islands liquidation of the 3AC Debtor.

Although DCG is a party to the Settlement Agreement, the Settlement
Agreement does not involve any settlement, compromise or release of
any claims between DCG and the Genesis Debtors whatsoever.

The Genesis Debtors were engaged in extensive motion practice and
discovery for nearly 5 months regarding proofs of claims filed by
the Joint Liquidators on behalf of the 3AC Debtor.  After extensive
negotiations, the parties reached a Settlement Agreement to resolve
as between 3AC and the Genesis Debtors, the claims set forth in the
proofs of claim filed by 3AC in the Chapter 11 Cases and the BVI
Application.

In summary, the Settlement Agreement provides that (a) the 3AC
Debtor shall receive an allowed general unsecured claim against GGC
in the amount of $33,000,000 in full and complete satisfaction of
the more than $1 billion dollars in claims asserted against each of
the Genesis Debtors; (b) the Genesis Debtors and 3AC mutually
release each other from liability as set forth in more detail in
the Settlement Agreement; and (c) the Genesis Debtors expressly
retain, and do not otherwise release, any and all claims that they
may have against DCG.

The proposed settlement will, among other benefits to the Genesis
Debtors' estates, significantly smooth the path to confirmation of
the Genesis Debtors' chapter 11 plan of reorganization, prompt
distributions thereunder, and eliminate the risks, expenses, and
uncertainty associated with protracted litigation among the
Parties.  Entry into the Settlement Agreement is an exercise of the
sound business judgment of the Genesis Debtors and has been
approved by the Special Committee of the Board of Directors of
Holdco, which, following consultation with the Debtors' legal and
financial advisors, has considered the risks associated with
litigation of the 3AC Claims and has concluded that the Settlement
Agreement is in the best interests of the Genesis Debtors' estates
and their creditors.

                      About Genesis Global

Genesis Global Holdco, LLC, through its subsidiaries, and Global
Trading, Inc., provide lending and borrowing, spot trading,
derivatives and custody services for digital assets and fiat
currency.

Genesis Global Capital, LLC (GGC) and Genesis Asia Pacific PTE.
LTD. (GAP) provide lending and borrowing, spot trading, derivatives
and custody services for digital assets and fiat currency.  Genesis
Global Holdco, LLC, owns 100% of GGC and GAP.  

Genesis Global Holdco, LLC, GGC and GAP each filed a voluntary
petition for relief under Chapter 11 of the Bankruptcy Code
(Bankr.
S.D.N.Y. Lead Case No. 23-10063) on Jan. 19, 2023.  The cases are
pending before the Honorable Sean H. Lane.

At the time of the filing, Genesis Holdco reported $100 million to
$500 million in both assets and liabilities.

Genesis Holdco is a sister company of Genesis Global Trading, Inc.
("GGT") and 100% owned by Digital Currency Group, Inc. ("DCG").
GGT, DCG and certain of the Holdco subsidiaries are not included in
the Chapter 11 filings.  The non-debtor subsidiaries include
Genesis UK Holdco Limited, Genesis Global Assets, LLC, Genesis Asia
(Hong Kong) Limited, Genesis Bermuda Holdco Limited, Genesis
Custody Limited ("GCL"), GGC International Limited ("GGCI"), GGA
International Limited, Genesis Global Markets Limited, GSB 2022 II
LLC, GSB 2022 III LLC and GSB 2022 I LLC.

The Debtors tapped Cleary Gottlieb Steen & Hamilton, LLP as
bankruptcy counsel; Morrison Cohen, LLP as special counsel; Alvarez
& Marsal Holdings, LLC as financial advisor; and Moelis & Company,
LLC as investment banker.  Kroll Restructuring Administration, LLC,
is the Debtors' claims and noticing agent and administrative
advisor.

The ad hoc group of creditors is represented by Kirkland & Ellis,
LLP and Kirkland & Ellis International, LLP.  The ad hoc group of
Genesis lenders is represented by Proskauer Rose, LLP.  The U.S.
Trustee for Region 2 appointed an official committee to represent
unsecured creditors in the Debtors' Chapter 11 cases.  The
committee tapped White & Case, LLP as bankruptcy counsel; Houlihan
Lokey Capital, Inc., as investment banker; Berkeley Research Group,
LLC, as financial advisor; and Kroll as information agent.


GENESIS GLOBAL: GGC & GAP Unsecureds to Recover 61% to 100% in Plan
-------------------------------------------------------------------
Genesis Global Holdco, LLC, et al., submitted an Amended Disclosure
Statement with respect to the Amended Joint Plan dated November 27,
2023.

The Amended Plan is the product of extensive effort by the Debtors,
their management, directors, and employees, and the Debtors'
advisors to preserve the Debtors' estates, and chart a path to a
transparent, efficient, and consensual restructuring.

The Amended Plan contemplates that Holders of Allowed General
Unsecured Claims against the Debtors will receive a combination of,
among other things and subject to the conditions set forth in the
Amended Plan, the Debtors' or Wind-Down Debtors' (i) Cash, (ii)
Digital Assets, (iii) certain Avoidance Recoveries (including
proceeds from any and all Causes of Action or other claims against
any of the DCG Parties or Gemini Parties), (iv) proceeds resulting
from the sale of assets of the Wind-Down Debtors, and (v) proceeds
from obligations of the DCG Parties, including the Partial
Repayment Agreement, the DCG Loans, the DCGI Loans, the DCG Note,
the DCG Tax Receivables, and any and all Causes of Action or other
claims against any of the DCG Parties, including the proceeds from
any settlements thereof.

Additional key components of the Amended Plan include:

     * Payment in full of all Allowed Administrative Expense
Claims, Priority Tax Claims, Other Priority Claims, and
Professional Fee Claims;

     * The funding of a Litigation Reserve that allocates a fixed
amount of funds to enable the pursuit of litigation of any Retained
Causes of Action, which shall include (but not be limited to): (i)
all Causes of Action or other claims against any of the Gemini
Parties or any of the DCG Parties and (ii) any other Causes of
Action or other claims identified in a schedule attached to the
Plan Supplement; but shall not include any claim or Cause of Action
belonging to a Holder of a Claim (other than Debtor or an Other
Genesis Entity), including any such claim or Cause of Action that
is based on gross negligence, fraud, or willful misconduct of
another Person;

     * Customary releases by the Releasing Parties in favor of (i)
the Debtors, (ii) the Wind-Down Debtors, (iii) the Other Genesis
Entities, (iv) the Committee and its members (solely in their
capacities as such), (v) the members of the Ad Hoc Group SteerCo
(solely in their capacities as such) if the Ad Hoc Group Acceptance
Event occurs and is continuing, (vi) the PA Officer, and (vii) each
Related Party of each Entity described in the clauses (i)–(vi)
(in each case, solely in its capacity as such); provided, however,
that the Amended Plan shall not release any DCG Parties or any
former employees, officers, and directors of the Debtors who did
not serve as employees, officers or directors of the Debtors as of
the Petition Date; provided further, that any of the current and
former employees, officers, and directors of the Debtors (solely in
such Person's capacity as such) who served as employees, officers
or directors of the Debtors as of the Petition Date, including any
employees of GGT who served or functioned as employees of a Debtor
pursuant to a shared services agreement (solely in their capacities
as such) as of the Petition Date, shall be released only with the
written consent of the Special Committee, which will be disclosed
in the Plan Supplement, with the exception of (x) the members of
the Special Committee (solely in their capacities as such), who
will be released without the need for such consent, and (y) any
current and former employees, officers, and directors of the
Debtors who served as employees, officers or directors of the
Debtors as of the Petition Date and are also DCG Parties, who will
not be released;

     * Subject to applicable law and certain conditions set forth
in the Amended Plan, Holders of Allowed Claims denominated in
Digital Assets will receive in-kind distributions in the form of
the Digital Asset in which such respective Claims are denominated;
and

     * For purposes of distributions (and subject to the
Distribution Principles) and not for voting purposes, the Amended
Plan considers Gemini to be the Holder of all Gemini Lender Claims,
and all distributions on account of Allowed Gemini Lender Claims
will be made to the Gemini Distribution Agent and held in trust in
a segregated account for the benefit of the Holders of Allowed
Gemini Lender Claims.

Class 3 consists of Fiat-or-Stablecoin-Denominated Unsecured Claim
against GGH. Each Holder of an Allowed Fiat-or-Stablecoin
Denominated Unsecured Claim against GGH shall receive the treatment
provided to such Holder under the Distribution Principles. Allowed
Fiat-or-Stablecoin-Denominated Unsecured Claims against GGH shall,
in the absence of any other treatment under the Amended Plan or the
Confirmation Order, solely for purposes of receiving distributions
pursuant to the Amended Plan and otherwise subject to the
provisions of the Amended Plan remain obligations of Wind-Down GGH
after the Effective Date. This Class will receive a distribution of
59% of their allowed claims.

Class 3 consists of Fiat-or-Stablecoin-Denominated Unsecured Claim
against GGC. Each Holder of an Allowed Fiat-or-Stablecoin
Denominated Unsecured Claim against GGC shall receive the treatment
provided to such Holder under the Distribution Principles. Allowed
Fiat-orStablecoin-Denominated Unsecured Claims against GGC shall,
in the absence of any other treatment under the Amended Plan or the
Confirmation Order, solely for purposes of receiving distributions
pursuant to the Amended Plan and otherwise subject to the
provisions of the Amended Plan remain obligations of Wind-Down GGC
after the Effective Date. This Class will receive a distribution of
61 to 100% of their allowed claims.

Class 4 consists of BTC-Denominated Unsecured Claim against GGC.
Each Holder of an Allowed BTC-Denominated Unsecured Claim against
GGC shall receive the treatment provided to such Holder under the
Distribution Principles. Allowed BTC-Denominated Unsecured Claims
against GGC shall, in the absence of any other treatment under the
Amended Plan or the Confirmation Order, solely for purposes of
receiving distributions pursuant to the Amended Plan and otherwise
subject to the provisions of the Amended Plan remain obligations of
Wind-Down GGC after the Effective Date. This Class will receive a
distribution of 61 to 100% of their allowed claims.

Class 5 consists of ETH-Denominated Unsecured Claim against GGC.
Each Holder of an Allowed ETH-Denominated Unsecured Claim against
GGC shall receive the treatment provided to such Holder under the
Distribution Principles. Allowed ETH-Denominated Unsecured Claims
against GGC shall, in the absence of any other treatment under the
Amended Plan or the Confirmation Order, solely for purposes of
receiving distributions pursuant to the Amended Plan and otherwise
subject to the provisions of the Amended Plan remain obligations of
Wind-Down GGC after the Effective Date. This Class will receive a
distribution of 61 to 100% of their allowed claims.

Class 6 consists of Alt-Coin-Denominated Unsecured Claim against
GGC. Each Holder of an Allowed Alt-Coin-Denominated Unsecured Claim
against GGC shall receive the treatment provided to such Holder
under the Distribution Principles. Allowed Alt-Coin-Denominated
Unsecured Claims against GGC shall, in the absence of any other
treatment under the Amended Plan or the Confirmation Order, solely
for purposes of receiving distributions pursuant to the Amended
Plan and otherwise subject to the provisions of the Amended Plan
remain obligations of Wind-Down GGC after the Effective Date. This
Class will receive a distribution of 61 to 100% of their allowed
claims.

Clss 3 consists of Fiat-or-Stablecoin-Denominated Unsecured Claim
against GAP. Each Holder of an Allowed Fiat-orStablecoin
Denominated Unsecured Claim against GAP shall receive the treatment
provided to such Holder under the Distribution Principles. Allowed
Fiat-or-Stablecoin-Denominated Unsecured Claims against GAP shall,
in the absence of any other treatment under the Amended Plan or the
Confirmation Order, solely for purposes of receiving distributions
pursuant to the Amended Plan and otherwise subject to the
provisions of the Amended Plan, remain obligations of Wind-Down GAP
after the Effective Date. This Class will receive a distribution of
61 to 100% of their allowed claims.

Class 4 consists of BTC-Denominated Unsecured Claim against GAP.
Each Holder of an Allowed BTC-Denominated Unsecured Claim against
GAP shall receive the treatment provided to such Holder under the
Distribution Principles. Allowed BTC-Denominated Unsecured Claims
against GAP shall, in the absence of any other treatment under the
Amended Plan or the Confirmation Order, solely for purposes of
receiving distributions pursuant to the Amended Plan and otherwise
subject to the provisions of the Amended Plan, remain obligations
of Wind-Down GAP after the Effective Date. This Class will receive
a distribution of 61 to 100% of their allowed claims.

Class 5 consists of ETH-Denominated Unsecured Claim against GAP.
Each Holder of an Allowed ETH-Denominated Unsecured Claim against
GAP shall receive the treatment provided to such Holder under the
Distribution Principles. Allowed ETH-Denominated Unsecured Claims
against GAP shall, in the absence of any other treatment under the
Amended Plan or the Confirmation Order, solely for purposes of
receiving distributions pursuant to the Amended Plan and otherwise
subject to the provisions of the Amended Plan, remain obligations
of Wind-Down GAP after the Effective Date. This Class will receive
a distribution of 61 to 100% of their allowed claims.

Class 6 consists of Alt-Coin-Denominated Unsecured Claim against
GAP. Each Holder of an Allowed Alt-Coin-Denominated Unsecured Claim
against GAP shall receive the treatment provided to such Holder
under the Distribution Principles. Allowed Alt-Coin-Denominated
Unsecured Claims against GAP shall, in the absence of any other
treatment under the Amended Plan or the Confirmation Order, solely
for purposes of receiving distributions pursuant to the Amended
Plan and otherwise subject to the provisions of the Amended Plan,
remain obligations of Wind-Down GAP after the Effective Date. This
Class will receive a distribution of 61 to 100% of their allowed
claims.

Distributions under the Amended Plan shall be funded by
Distributable Assets, which includes, with respect to each Debtor
or Wind-Down Debtor, (i) Cash, (ii) Digital Assets, and (iii) to
the extent allocated to such Debtor or Wind Down Debtor in the
discretion of the Debtors, with the Committee's Consent and the Ad
Hoc Group's Consent (if an Ad Hoc Group Acceptance Event has
occurred and is continuing), or, following the Effective Date, the
discretion of the PA Officer, (a) Avoidance Recoveries, including
any and all Causes of Action or other claims against any of the DCG
Parties or Gemini Parties, (b) proceeds from the Partial Repayment
Agreement, (c) proceeds from any Monetization Transactions (other
than those allocated to GGT, and with respect to a Monetization
Transaction performed by the Gemini Distribution Agent to the
extent permitted under the Amended Plan, only for the benefit of
Holders of Allowed Gemini Lender Claims), and (d) proceeds from the
DCG Loans, the DCGI Loans, the DCG Note, the DCG Tax Receivables,
and any and all Causes of Action or other claims against any of the
DCG Parties, including the proceeds from any settlements thereof.

A full-text copy of the Amended Disclosure Statement dated November
27, 2023 is available at https://urlcurt.com/u?l=rwP1bK from Kroll
Restructuring Administration, LLC, claims agent.

Counsel to the Debtors:

     Sean A. O'Neal, Esq.
     Luke A. Barefoot, Esq.
     Jane VanLare, Esq.
     CLEARY GOTTLIEB STEEN & HAMILTON LLP
     One Liberty Plaza
     New York, NY 10006
     Tel: (212) 225-2000
     Fax: (212) 225-3999

                     About Genesis Global

Genesis Global Holdco, LLC, through its subsidiaries, and Global
Trading, Inc., provide lending and borrowing, spot trading,
derivatives and custody services for digital assets and fiat
currency.

Genesis Global Capital, LLC (GGC) and Genesis Asia Pacific PTE.
LTD. (GAP) provide lending and borrowing, spot trading, derivatives
and custody services for digital assets and fiat currency.  Genesis
Global Holdco, LLC owns 100% of GGC and GAP.  

Genesis Global Holdco, LLC, GGC and GAP each filed a voluntary
petition for relief under Chapter 11 of the Bankruptcy Code (Bankr.
S.D.N.Y. Lead Case No. 23-10063) on Jan. 19, 2023. The cases are
pending before the Honorable Sean H. Lane.

At the time of the filing, Genesis Holdco reported $100 million to
$500 million in both assets and liabilities.

Genesis Holdco is a sister company of Genesis Global Trading, Inc.
("GGT") and 100% owned by Digital Currency Group, Inc. ("DCG").
GGT, DCG and certain of the Holdco subsidiaries are not included in
the Chapter 11 filings.  The non-debtor subsidiaries include
Genesis UK Holdco Limited, Genesis Global Assets, LLC, Genesis Asia
(Hong Kong) Limited, Genesis Bermuda Holdco Limited, Genesis
Custody Limited ("GCL"), GGC International Limited ("GGCI"), GGA
International Limited, Genesis Global Markets Limited, GSB 2022 II
LLC, GSB 2022 III LLC and GSB 2022 I LLC.

The Debtors tapped Cleary Gottlieb Steen & Hamilton, LLP as
bankruptcy counsel; Morrison Cohen, LLP as special counsel; Alvarez
& Marsal Holdings, LLC as financial advisor; and Moelis & Company,
LLC as investment banker.  Kroll Restructuring Administration, LLC,
is the Debtors' claims and noticing agent and administrative
advisor.

The ad hoc group of creditors is represented by Kirkland & Ellis,
LLP and Kirkland & Ellis International, LLP.  The ad hoc group of
Genesis lenders is represented by Proskauer Rose, LLP.  The U.S.
Trustee for Region 2 appointed an official committee to represent
unsecured creditors in the Debtors' Chapter 11 cases.  The
committee tapped White & Case, LLP as bankruptcy counsel; Houlihan
Lokey Capital, Inc., as investment banker; Berkeley Research Group,
LLC as financial advisor; and Kroll as information agent.


GENWORTH FINANCIAL: Egan-Jones Retains BB- Sr. Unsecured Ratings
----------------------------------------------------------------
Egan-Jones Ratings Company, on November 8, 2023, retained its 'BB-'
foreign currency and local currency senior unsecured ratings on
debt issued by Genworth Financial, Inc. EJR also withdraws rating
on commercial paper issued by the Company.

Headquartered in Richmond, Virginia, Genworth Financial, Inc.
offers insurance, wealth management, investment, and financial
solutions.



GEO. J. & HILDA: Voluntary Chapter 11 Case Summary
--------------------------------------------------
Debtor: The Geo. J. & Hilda Meyer Foundation
        1201 W 19th Street
        Higginsville MO 64037

Business Description: The Debtor owns and operates a senior living

                      community.

Chapter 11 Petition Date: December 4, 2023

Court: United States Bankruptcy Court
       Western District of Missouri

Case No.: 23-41685

Judge: Hon. Brian T. Fenimore

Debtor's Counsel: Robert Baran, Es.q
                  CONROY BARAN
                  1316 Saint Louis Avenue 2nd FL
                  Kansas City MO 64101
                  Tel: 816-616-5009
                  Email: rbaran@conroybaran.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by David Schmidt as president.

A copy of the Debtor's list of 20 largest unsecured creditors is
now available for download at PacerMonitor.com.

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

https://www.pacermonitor.com/view/AXZARIY/The_Geo_J__Hilda_Meyer_Foundation__mowbke-23-41685__0001.0.pdf?mcid=tGE4TAMA


GOTO GROUP: Negotiates With Creditors to Cut Debt Load
------------------------------------------------------
Reshmi Basu of Bloomberg News reports that software company GoTo
Group Inc. is looking to cut a deal to shrink its debt load, and
has entered confidential talks with some creditors, according to
people with knowledge of the situation.

If debtholders agree to cut the company's liabilities, the
information technology software maker will agree to borrowing terms
that make it harder for the company to get new financings that
leave current creditors worse off, according to the people, who
asked not to be identified discussing a private matter.  Terms of
any deal are still being negotiated, and negotiations may break
down.

                        About GoTo Group

GoTo, formerly LogMeIn Inc., is a flexible-work provider of
software as a service and cloud-based remote work tools for
collaboration and IT management.


GREEN ROADS: Seeks to Hire KapilaMukamal as Financial Advisor
-------------------------------------------------------------
Green Roads, Inc. seeks approval from the U.S. Bankruptcy Court for
the Southern District of Florida to employ Soneet R. Kapila, CPA,
CFF, CIRA, CFE and the accounting firm of KapilaMukamal, Certified
Public Accountants as its financial advisors.

The firm will review of all financial information prepared by the
Debtor or its accountants, including but not limited to a review of
the Debtor's financial information as of the date of the filing of
the petition, its assets and liabilities, and its secured and
unsecured creditors; for the purpose of preparation of estate tax
returns.

The firm's hourly billing rates range from m $196 to $780.

KapilaMukamal has requested a $25,000 retainer which the Debtor has
agreed to fund.

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

The firm can be reached through:

     Barry E. Mukamal, CPA
     KapilaMukamal, LLP
     1000 S. Federal Highway, Suite 200
     Fort Lauderdale, FL 33316
     Telephone: (954) 761-1011
     Email: bmukamal@kapilamukamal.com

            About Green Roads

Green Roads Inc. is a privately-owned CBD company that supplies
natural CBD infused products.

Green Roads Inc. filed a petition for relief under Chapter 11 of
the Bankruptcy Code (Bankr. S.D. Fla. Case No. 23-11738) on March
6, 2023. In the petition filed by Julie Pilch, interim chief
executive officer, the Debtor reported between $1 million and $10
million in both assets and liabilities.

Judge Scott M. Grossman oversees the case.

Dentons Bingham Greenebaum LLP and Dentons US LLP serve as the
Debtor's counsel.


GSE SYSTEMS: Reduces Form S-3 Offering to 542,827 Shares
--------------------------------------------------------
GSE Systems, Inc. filed with the Securities and Exchange Commission
a post-effective amendment No. 1 relating to the Form S-3
Registration Statement No. 333-264114 filed by GSE with the SEC,
and is being filed to adjust the number of securities covered by
the Registration Statement pursuant to Rule 416(b) of the
Securities Act of 1933, as amended.

The Company conducted a 10-for-1 reverse stock split of the
Company's common stock effective on Oct. 30, 2023.  As a result of
the Reverse Stock Split, every ten shares of the Company's
pre-reverse split Common Stock was combined and reclassified as one
share of Common Stock.  No fractional shares were issued in
connection with the Reverse Stock Split.  Stockholders who would
have otherwise held a fractional share of Common Stock received
(upon surrender to the exchange agent of certificates representing
such shares), a cash payment in lieu thereof.

The Post-Effective Amendment was filed to reflect that the number
of shares of Common Stock covered by the Registration Statement was
decreased from 5,428,276 shares of Common Stock to 542,827 shares
of Common Stock as a result of the Reverse Stock Split.

As no additional securities are being registered, and the
registration fee was paid upon filing the original Registration
Statement, no further registration fee is required.  In accordance
with Rule 416 of the Securities Act, the Post-Effective Amendment
also registers an undetermined number of common shares that may be
issued upon any future stock splits, reverse stock splits, stock
dividends or other anti-dilution provisions or similar
transactions.

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

https://www.sec.gov/Archives/edgar/data/944480/000094448023000093/form-s3.htm

                        About GSE Systems

Headquartered in Columbia, Maryland, GSE Systems -- www.gses.com --
is a provider of engineering services and technology, expert
staffing, and simulation software to clients in the power and
process industries.

Tysons, VA-based Forvis, LLP (formerly, Dixon Hughes Goodman LLP),
the Company's auditor since 2020, issued a "going concern"
qualification in its report dated April 17, 2023, citing that the
Company has incurred losses from operations for the year ended Dec.
31, 2022.  The auditor added that the continued decline in revenues
has significantly impacted the Company's operating results and
raises substantial doubt about the Company's ability to continue as
a going concern.


H-FOOD HOLDINGS: $415MM Bank Debt Trades at 21% Discount
--------------------------------------------------------
Participations in a syndicated loan under which H-Food Holdings LLC
is a borrower were trading in the secondary market around 79.3
cents-on-the-dollar during the week ended Friday, December 1, 2023,
according to Bloomberg's Evaluated Pricing service data.

The $415 million facility is a Term loan that is scheduled to
mature on May 31, 2025.  About $407.7 million of the loan is
withdrawn and outstanding.

H-Food Holdings, LLC manufactures and distributes packaged food
products. The Company serves customers in the State of Illinois.



HAWAIIAN HOLDINGS: Egan-Jones Retains CCC- Sr. Unsecured Ratings
----------------------------------------------------------------
Egan-Jones Ratings Company, on November 15, 2023, retained its
'CCC-' foreign currency and local currency senior unsecured ratings
on debt issued by Hawaiian Holdings, Inc. EJR also withdraws rating
on commercial paper issued by the Company.

Headquartered in Honolulu, Hawaii, Hawaiian Holdings, Inc. provides
transportation services.



HEARING ASSOCIATES: Unsecureds to Get Share of Income for 6 Years
-----------------------------------------------------------------
Hearing Associates LLC filed with the U.S. Bankruptcy Court for the
District of New Jersey a Small Business Plan of Reorganization
dated November 27, 2023.

The Debtor is a health and personal care store specializing in
hearing aids and related services in New Jersey.

Debtor opened for business in 2018 and was steadily increasing its
income until 2020-2021.  Profitability suffered as a result of the
Covid-19. To maintain operation during the pandemic, the Debtor
began ordering units on credit from it's main supplier. When the
main supplier converted the relationship to COD, the Debtor began
taking out short term, high interest loans as well as credit card
debt to keep afloat.

The payment for these loans were automatically withdrawn from the
Debtor's operating account, and since the Debtor was not making
enough money to cover the almost weekly payments, the Debtor
entered a viscous cycle of borrowing from the short-term lenders to
payback the loans owed and cover its operating expenses.
Ultimately, the Debtor did not generate sufficient income to make
the loan payments and was forced to file the bankruptcy in an
attempt to reorganize its debts.

Notwithstanding pre-bankruptcy, as well as initial post-petition
financial challenges for the first three months, including but not
limited to, finding a provider and employee issues, the Debtor is
now able to meet its post-bankruptcy obligations and has seen a
significant upward trend in profitability.  The Debtor's relevant
current and financial data can be found on the Debtor's Monthly
Operating Reports all of which can be accessed through Debtor's
Bankruptcy Court Docket. Additionally, the Debtor anticipates a
significant increase in profitability from the first three months
of monthly operating reports.

Class Four are holders of General Unsecured Claims, including
allowed deficiency claims of creditors in prior classes and the
claims of Creditors not otherwise classified under the Plan.
Subject to objection of claims in accordance with the Plan, the
Debtor estimates the amount of claims in this class to total
$5,024,141.  In accordance with the Debtor's Cash Flow Analysis the
Debtor has a 6-Year Projected Disposable Income in the amount of
$898,718.

Commencing on the first day of the sixth month following the
Effective Date of the Plan (the "Initial Payment") and quarterly
thereafter for a total of 24 quarters, the Debtor shall make
payments on a pro rata basis to undisputed, liquidated,
noncontingent claims as scheduled or filed, subject to timely
objection to the validity or extent of each claim holders (the
"Allowed Unsecured Claims") in an amount equal to 1/4 of the annual
projected disposable income in the corresponding year (as projected
in the Cash Flow Analysis). The annual projected disposable income
is as follows: Year 1 ($83,670); Year 2 ($71,910); Year 3
($95,780); Year 4 ($173,182); Year 5 ($230,094); and Year 6
($241,081).

The ownership interests of the Debtor in his assets shall not be
altered as a consequence of the Plan.

The plan will be funded from a combination of (i) funds on hand in
the estate at the time of Confirmation; (ii) and (ii) net cash flow
of the Reorganized Debtor received during the seventy-two months of
the Plan beginning on the Effect Date of the Plan.

A full-text copy of the Plan of Reorganization dated November 27,
2023 is available at https://urlcurt.com/u?l=KiN2ex from
PacerMonitor.com at no charge.

                    About Hearing Associates

Hearing Associates, LLC, specializes in hearing loss treatment,
hearing aids, hearing loss services, tinnitus treatment, and
cochlear implants for its clients in Voorhees, N.J.

The Debtor filed a Chapter 11 bankruptcy petition (Bankr. D.N.J.
Case No. 23-17056) on Aug. 15, 2023, with $563,790 in assets and
$5,203,637 in liabilities.  Jonathan S. Ayes, owner, signed the
petition.

Robert Johnson, Esq., at Robert H. Johnson, LLC, is the Debtor's
legal counsel.


HILLENBRAND INC: Egan-Jones Retains BB+ Senior Unsecured Ratings
----------------------------------------------------------------
Egan-Jones Ratings Company, on November 1, 2023, retained its 'BB+'
foreign currency and local currency senior unsecured ratings on
debt issued by Hillenbrand, Inc. EJR also withdraws rating on
commercial paper issued by the Company.

Headquartered in Batesville, Indiana, Hillenbrand, Inc.
manufactures and sells premium business-to-business products and
services.



HOSPITALITY INVESTMENT: Unsecureds to Get $2,500 in Consensual Plan
-------------------------------------------------------------------
Hospitality Investment Partners, LLC, filed with the U.S.
Bankruptcy Court for the Middle District of Florida a Plan of
Reorganization dated November 27, 2023.

The Debtor was a local well-established contemporary restaurant
providing great food and entertainment, in Lake Mary, Florida.

The Debtor is a Florida profit company organized by Articles of
Organization filed with the Florida Secretary of State on October
24, 2018. The Debtor's principal place of business is located at
1145 Townpark Avenue, Suite 1201, Lake Mary, Florida, which is a
commercial space leased from Town Park (Orlando), LLC
("Landlord").

Class 1 consists of the Secured Claim of Customers. This Claim is
secured by a lien on the Customers Collateral.  The Class 1 Secured
Claim is $29,898.00. In full satisfaction of the Customers Secured
Claim, the Debtor will surrender the Customers Collateral to
Customers as the indubitable equivalent of its Claim. This Class is
Impaired.  

Class 2 consists of the Allowed Unsecured Claims against the
Debtor. This Class is Impaired.

     * Consensual Plan Treatment: The liquidation value or amount
that unsecured creditors would receive in a hypothetical chapter 7
case is approximately $0.00. Accordingly, the Debtor proposes to
pay unsecured creditors a pro rata portion of $2,500.00 as a lump
sum payment. The pro rata lump sum payment shall be paid on the
fifteenth day of the month, on the first month that begins after
the Effective Date. Pursuant to Section 1191 of the Bankruptcy
Code, the value to be distributed to unsecured creditors is greater
than the Debtor's projected disposable income to be received in the
3-year period beginning on the date that the first payment is due
under the plan. Holders of class 3 claims shall be paid directly by
the Debtor.

     * Nonconsensual Plan Treatment: The liquidation value or
amount that unsecured creditors would receive in a hypothetical
chapter 7 case is approximately $0.00. Accordingly, Debtor proposes
to pay unsecured creditors a pro rata portion of $2,500.00, its
projected Disposable Income. If the Debtor remains in possession,
plan payments shall include the Subchapter V Trustee's
administrative fee which will be billed hourly at the Subchapter V
Trustee's then current allowable blended rate. Plan Payments shall
commence on December 1, 2024, and shall continue yearly for two
additional years on December 1. The initial projected annual
payment shall be $500.00. Holders of class 3 claims shall be paid
directly by the Debtor.

Class 3 consists of any and all equity interests and warrants
currently issued or authorized in the Debtor. Holders of a Class 3
interests shall retain their full equity interest in the same
amounts, percentages, manner and structure as existed on the
Petition Date. This Class is Unimpaired.

The Plan contemplates that the Reorganized Debtor will continue to
operate the Debtor's business.

Except as explicitly set forth in this Plan, all cash in excess of
operating expenses generated from operation until the Effective
Date will be used for Plan Payments or Plan implementation, cash on
hand as of Confirmation shall be available for Administrative
Expenses.

A full-text copy of the Plan of Reorganization dated Nov. 27, 2023
is available at https://urlcurt.com/u?l=7eaPmv from
PacerMonitor.com at no charge.

Counsel for Debtor:

     Jeffrey S. Ainsworth, Esq.
     Jacob D. Flentke, Esq.
     BRANSONLAW, PLLC
     1501 E. Concord St.
     Orlando, FL 32803
     Telephone: (407) 894-6834
     Facsimile: (407) 894-8559
     Email: jeff@bransonlaw.com
            jacob@bransonlaw.com

             About Hospitality Investment Partners

Hospitality Investment Partners, LLC, doing business as Dexter's
Lake Mary, is a local and established contemporary restaurant in
Lake Mary, Fla.

The Debtor filed a petition under Chapter 11, Subchapter V of the
Bankruptcy Code (Bankr. M.D. Fla. Case No. 23-03535) on Aug. 29,
2023, with $187,960 in assets and $1,311,413 in liabilities. Frank
Echevarria, managing member, signed the petition.

Judge Tiffany P. Geyer oversees the case.

Jeffrey S. Ainsworth, Esq., at BransonLaw, PLLC, is the Debtor's
bankruptcy counsel.


IBIO INC: All Six Proposals Passed at Annual Meeting
----------------------------------------------------
At iBio, Inc.'s 2023 annual meeting of stockholders, the
stockholders of the Company:

   (1) elected William D. Clark and Gary Sender as Class III
directors, each to serve a three-year term expiring at the 2026
Annual Meeting of Stockholders and until such director's successor
is duly elected and qualified;

   (2) ratified the appointment of CohnReznick LLP as the Company's
independent registered public accounting firm for the year ending
June 30, 2024;

   (3) approved, on an advisory, non-binding basis, the
compensation of the Company's named executive officers;

   (4) approved an amendment to the Company's Certificate of
Incorporation to effect a reverse stock split of the Company's
common stock, at a ratio of 1-for-5 to 1-for-20, with the ratio
within such range to be determined at the discretion of the Board
and included in a public
       announcement;

   (5) approved the adoption of the 2023 Omnibus Incentive Plan;
and

   (6) approved the adjournment of the 2023 Annual Meeting;
however, an adjournment was not needed as Proposals 4 and 5
received a sufficient number of votes for approval.

                         About iBio Inc.

iBio, Inc. -- http://www.ibioinc.com-- iBio develops
next-generation biopharmaceuticals using computational biology and
3D-modeling of subdominant and conformational epitopes,
prospectively enabling the discovery of new antibody treatments for
hard-to-target cancers and other diseases.  iBio's mission is to
decrease drug failures, shorten drug development timelines, and
open up new frontiers against the most promising targets.

iBio reported a net loss available to the Company's stockholders of
$65.01 million for the year ended June 30, 2023, compared to a net
loss available to stockholders of $50.39 million for the year ended
June 30, 2022.  As of June 30, 2023, the Company had $41.21 million
in total assets, $25.83 million in total liabilities, and $15.38
million in total stockholders' equity.

Holmdel, New Jersey-based CohnReznick LLP, the Company's auditor
since 2010, issued a "going concern" qualification in its report
dated Sept. 27, 2023, citing that the Company has suffered
recurring losses from operations and negative cash flows from
operating activities for the years ended June 30, 2023 and 2022 and
has an accumulated deficit as of June 30, 2023.  These matters,
among others, raise substantial doubt about its ability to continue
as a going concern.


INNOVATIVE GENOMICS: Unsecureds to Get Share of Income for 3 Years
------------------------------------------------------------------
Innovative Genomics, LLC, filed with the U.S. Bankruptcy Court for
the Southern District of Florida a Plan of Reorganization for Small
Business dated November 27, 2023.

The Debtor provides state-of-the-art germline genetic disease and
infectious disease testing. The Debtor's central laboratory is in
San Antonio, Texas with support staff throughout the U.S. Enrique
Perez-Paris serves as the Debtor's President and CEO.

The events leading to the filing of this Bankruptcy Case are
primarily three-fold: (1) first, from January 2021 to June 2023,
the Debtor faced acute economic challenges, predominantly due to
certain health insurance company payors failing to pay the Debtor
for COVID-19 tests that were conducted in under 24 hours utilizing
PCR technologies, the gold standard in assay quality. That
withholding of payment led to a substantial and untenable financial
strain on the Debtor's operations; (2) Second, the Debtor relied on
third party billing companies that, due to failures on their end,
failed to timely file claims, failed to conduct required pre-claim
due diligence, and failed to follow-up on submitted claims.

These failures resulted in millions of tests that were rendered,
but for which the Debtor was not paid; and (3) Third, Simmons Bank,
the Debtor's secured lender, recently reduced the Debtor's
asset-based line of credit. All these events led the Debtor to seek
chapter 11 protection in this Court.

This Plan of Reorganization proposes to pay creditors of the Debtor
from: (i) existing cash on hand on the Effective Date; (ii)
operational revenues; and (iii) projected disposable income
remaining after the payment of operating expenses. Specifically,
the distributions to Class 8 General Unsecured Creditors will be
fixed payments based upon projected disposable income remaining
after payment of operating expenses and senior claims.

Class 8 consists of the Allowed General Unsecured Claims against
the Debtor. In full satisfaction of the allowed Class 8 General
Unsecured Claims, each holder of an Allowed Class 8 Claim
(including any Allowed Deficiency Claims) shall receive a pro rata
share of the Debtor's projected disposable income, remaining after
payment of operating expenses and senior claims.

Payments shall be made in quarterly installments over a term of 3
years or 12 quarters. Payments will commence on the 1st day of the
calendar quarter following the later of: (a) the Effective Date; or
(b) if the claim does not become allowed prior to the Effective
Date, the date the allowed amount of such Class 8 General Unsecured
Claim is determined by Final Order of the Bankruptcy Court. Class 8
is impaired. The Debtor estimates Allowed General Unsecured Claims
to be approximately $1,562,283.13.

Class 9 consists of all equity and ownership interests currently
issued or authorized in the Debtor. On the Effective Date, all
existing interests in the Debtor shall continue into the
Reorganized Debtor, however the proportions of such equity
interests as they were held as of the Petition Date shall be
adjusted in accordance with the treatment of the Class 4 Allowed
Secured Claim of Lake City. No distributions will be made to equity
security holders until the distributions to Class 8 have been
made.

The Plan contemplates that the Reorganized Debtor will continue to
operate by increasing its revenues, reducing its operating and
legal expenses, and restructuring its debt obligations. The
Reorganized Debtor anticipates its post-confirmation operations
will generate sufficient revenues to make the plan payments.
Payments required under the Plan will be funded by operational
revenues and projected disposable income.

A full-text copy of the Plan of Reorganization dated November 27,
2023 is available at https://urlcurt.com/u?l=gJ5aKH from
PacerMonitor.com at no charge.

Attorneys for the Debtor:

     R. Scott Shuker, Esq.
     Lauren L. Stricker, Esq.
     SHUKER & DORRIS, PA
     121 S. Orange Avenue, Suite 1120
     Orlando, FL 32801
     Telephone: (407) 337-2060
     Email: rshuker@shukerdorris.com

                 About Innovative Genomics

Innovative Genomics, LLC, owns and operates a medical and
diagnostic laboratory in Miami, Fla.

The Debtor filed a petition under Chapter 11, Subchapter V of the
Bankruptcy Code (Bankr. S.D. Fla. Case No. 23-16852) on Aug. 28,
2023, with $1 million to $10 million in both assets and
liabilities. Enrique Perez-Paris, president, signed the petition.

Judge Robert A. Mark oversees the case.

R. Scott Shuker, Esq., at Shuker & Dorris, P.A., is the Debtor's
legal counsel.


INVERSIONES LATIN AMERICA: Files for Chapter 11 With Prepack Plan
-----------------------------------------------------------------
Chilean clean energy company Inversiones Latin America Power Ltda.
sought Chapter 11 protection to seek confirmation of a
restructuring plan negotiated with key constituencies.

On Oct. 30, 2023, ILAP announced that it had entered into a
restructuring support agreement with key stakeholders, including
its equity holders as well as holders representing over 80% of the
outstanding principal amount of its 5.125% senior secured notes due
2033 issued pursuant to the Indenture dated as of June 15, 2023.
The RSA laid the foundation for this filing, a voluntary
prepackaged Chapter 11, through which the Debtors seek to
restructure their balance sheets for continued success moving
forward.

A hearing to consider confirmation of the Debtors' Plan is
scheduled for Jan. 3, 2024, at 10:00 a.m. at Courtroom 501.

The Debtors expect to complete the contemplated prepackaged Chapter
11 process within the first quarter of 2024.

                   $400 Million in Debt

The Company commenced the Chapter 11 Cases to restructure a balance
sheet burdened by $408,730,000 in principal amount of outstanding
funded indebtedness pursuant to the Debtors' Joint Prepackaged
Chapter 11 Plan.

The Company said a restructuring of its balance sheet is necessary
in order for the Company to be able to meet their financial
obligations in the long term, which the Plan would effectuate by
exchanging the Existing Notes and indebtedness due under the LC
Facility Agreement with new notes to be issued under the Plan.

Critically, because the principal objective of the Plan, and of the
Chapter 11 cases generally, is to address the debt service
obligations under the Existing Notes and LC Facility Agreement,
only such claims are impaired under the Plan; with the interests in
ILAP being technically impaired in order to implement the
restructuring. All other claims and interests, including all
general unsecured claims and existing equity interests in San Juan
and Norvind, are unimpaired under the Plan.

The Plan embodies a comprehensive settlement among the Debtors and
a majority of their key creditor constituencies on a consensual
transaction that will reduce the Debtors' debt service obligations
and position the Debtors for continued operations.  Notably, the
Debtors entered into a Restructuring Support Agreement with holders
of approximately 84.5% of the aggregate outstanding principal
amount of the Senior Debt Claims.

Prior to the filing of the Chapter 11 Cases, on Nov. 29, 2023, the
Debtors commenced solicitation of votes to accept or reject the
Plan from holders of Senior Debt Claims and ILAP's equity holders.
As of the date hereof, the Debtors obtained the ballot from the
Holder of the LC Facility Claims and preliminary ballots from the
Consenting Noteholders party to the RSA, each evidencing their
support of the Plan pursuant to the terms of the RSA.

                 About Inversiones Latin America

Inversiones Latin America Power Ltda. is a clean energy company
that owns and operates wind generation plants with an aggregate
installed capacity of 239.2 megawatts (MW) and is engaged in the
generation of electricity business in northern Chile.

Inversiones owns and operates two wind farm projects: (1) a 193.2
MW facility located in Freirina, Vallenar in the region of Atacama
(the "San Juan Project"), currently the second largest wind farm
project by capacity in Chile, and (2) a 46.0 MW facility located in
Canela, in the region of Coquimbo (the "Totoral Project").  The San
Juan Project has been fully operational since March 2017 and the
Totoral Project has been fully operational since January 2010. Both
wind projects are located in areas characterized for their strong
and highly predictable wind resource.

Inversiones Latin America Power Ltda. and affiliates San Juan S.A.
and Norvind S.A. sought Chapter 11 protection (Bankr. S.D.N.Y. Lead
Case No. 23-11891) on Nov. 30, 2023.

Inversiones estimated assets and debt of $100 million to $500
million as of the bankruptcy filing.

The Hon. Judge John P. Mastando III is the case judge.

The Debtors tapped GREENBERG TRAURIG, LLP as counsel, and LAZARD
FRERES & CO. LLC as investment banker.  BARROS, SILVA, VARELA &
VIGIL ABOGADOS LIMITADA is the Chilean legal advisor.  EPIQ
CORPORATE RESTRUCTURING, LLC, is the claims agent.


IVRNET INC: Acquired by Constellation in BIA Restructuring
----------------------------------------------------------
Ivrnet Inc. on Dec. 1, 2023, disclosed that, pursuant to the terms
of a previously announced support agreement and purchase agreement
involving Ivrnet, and N. Harris Computer Corporation (the
"Purchaser") (an arm's length party and a wholly owned subsidiary
of Constellation Software Inc. (TSX: CSU)), Ivrnet completed a
restructuring transaction whereby the Purchaser acquired Ivrnet,
resulting in the Purchaser owning 100% of the issued and
outstanding shares of Ivrnet (through the issuance of new shares)
(the "Transaction").  

Prior to the completion of the Transaction, Ivrnet received
approval of a proposal under the Bankruptcy and Insolvency Act
(Canada) (the "BIA Proposal"), by the statutory requisite
majorities of Ivrnet's unsecured creditors and by the Alberta Court
of King's Bench.

As part of the Transaction, and pursuant to the terms of the
purchase agreement and the BIA Proposal: (i) the entirety of the
purchase price was paid to Ivrnet's creditors, and to cover certain
professional fees in connection with the Transaction; and (ii) all
of the issued and outstanding equity interests of Ivrnet
outstanding immediately prior to the filing of the Articles of
Reorganization on December 1, 2023 (as defined in the BIA Proposal)
were cancelled, without consideration.

In anticipation of the closing of the Transaction, and pursuant to
a voluntary delisting, on November 24, 2023, Ivrnet's shares ceased
to be listed for trading on the TSX Venture Exchange.

Ivrnet has filed an application to cease to be a reporting issuer
(or equivalent thereof) in British Columbia, Alberta, Saskatchewan
and Ontario.

              About N. Harris Computer Corporation

Harris acquires vertical market software businesses, manages them
using industry best practices, and builds them for the future.
Through acquisitions, Harris has grown extensively from its roots
in the utilities, local government, education, and healthcare
sectors to operate over 170 businesses globally across more than
twenty industries. Harris is an operating group of Constellation
Software Inc. (TSX: CSU), one of North America's most active
acquirers of software businesses.

               About Constellation Software Inc.

Constellation's common shares are listed on the Toronto Stock
Exchange under the symbol "CSU". Constellation acquires, manages
and builds vertical market software businesses.

                          About Ivrnet

Ivrnet is a software and communications company that develops,
hosts, sells and supports value–added business automation
software. The company's products and services are delivered through
the Internet and traditional phone network. These applications
facilitate automated interaction through personalized communication
between people, mass communication for disseminating information to
thousands of people concurrently, and personalized communication
between people and automated systems.



JAGUAR HEALTH: Recurring Losses Raise Going Concern Doubt
---------------------------------------------------------
Jaguar Health, Inc. disclosed in a Form 10-Q Report filed with the
U.S. Securities and Exchange Commission for the quarterly period
ended September 30, 2023, that there is substantial doubt about the
Company's ability to continue in existence as a going concern.

According to the Company, since its inception, it has incurred
recurring operating losses and negative cash flows from operations
and has an accumulated deficit of $299.1 million as of September
30, 2023.

The Company expects to incur substantial losses and negative cash
flows in future periods. Further, the Company's future operations,
which include the satisfaction of current obligations, are
dependent on the success of the Company's ongoing development and
commercialization efforts, as well as securing of additional
financing and generating positive cash flows from operations. There
is no assurance that the Company will have adequate cash balances
to maintain its operations.

Although the Company plans to finance its operations and cash flow
needs through equity and/or debt financing, collaboration
arrangements with other entities, license royalty agreements, as
well as revenue from future product sales, the Company does not
believe its current cash balances are sufficient to fund its
operating plan through one year from the issuance of these
unaudited condensed consolidated financial statements.

There can be no assurance that additional funding will be available
to the Company on acceptable terms, or on a timely basis, if at
all, or that the Company will generate sufficient cash from
operations to adequately fund operating needs. If the Company is
unable to obtain an adequate level of financing needed for the
long-term development and commercialization of the products, the
Company will need to curtail planned activities and reduce costs.
Doing so will likely have an adverse effect on the ability to
execute the Company's business plan; accordingly, there is
substantial doubt about the ability of the Company to continue in
existence as a going concern. The accompanying unaudited condensed
consolidated financial statements do not include any adjustments
that might result from the outcome of these uncertainties.

For the three months ended Sept. 30, 2023, Jaguar Health incurred a
net loss of $7,904,000 compared to a net loss of $12,609,000 for
the same period in 2022.

A full-text copy of the Company's Form 10-Q Report is available at
https://tinyurl.com/3xzedj44

                        About Jaguar Health

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

Jaguar Health reported a net loss of $48.39 million for the year
ended Dec. 31, 2022, compared to a net loss of $52.60 million for
the year ended Dec. 31, 2021.

As of Sept. 30, 2023, the Company has $45,380,000 in total assets
and $43,964,000 in total liabilities.

Larkspur, California-based RBSM, LLP, the Company's auditor since
2021, issued a "going concern" qualification in its report dated
March 24, 2023, citing that the Company has an accumulated deficit,
recurring losses, and expects continuing future losses. These
conditions raise substantial doubt about the Company's ability to
continue as a going concern.



JE LUCAS: Case Summary & Two Unsecured Creditors
------------------------------------------------
Debtor: JE Lucas Properties, LLC
           J.E. Lucas Properties, LLC
        956 East Black Street
        Rock Hill, SC 29730

Chapter 11 Petition Date: December 2, 2023

Court: United States Bankruptcy Court
       District of South Carolina

Case No.: 23-03712

Judge: Hon. Helen E. Burris

Debtor's Counsel: Robert H. Cooper, Esq.
                  THE COOPER LAW FIRM
                  150 Milestone Way, Ste B
                  Greenville, SC 29615
                  Tel: 864-271-9911
                  Fax: 864-232-5236
                  E-mail: rhcooper@thecooperlawfirm.com

Estimated Assets: $0 to $50,000

Estimated Liabilities: $1 million to $10 million

The petition was signed by Johnny Eugene Lucas as owner/managing
member.

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/2KWKUXQ/JE_Lucas_Properties_LLC__scbke-23-03712__0001.0.pdf?mcid=tGE4TAMA


JNJ HOME: Ombudsman Seeks to Hire Rimon P.C. as Legal Counsel
-------------------------------------------------------------
Joseph J. Tomaino, the patient care ombudsman of JNJ Home Health
Care, Inc. seeks approval from the U.S. Bankruptcy Court for the
Eastern District of New York to employ Rimon P.C. as counsel.

The firm will provide these services:

     a. prepare on behalf of the PCO, all necessary applications,
motions, answers, orders, and other legal documents required by the
Bankruptcy Code and the Bankruptcy Rules; and

     b. perform all other legal services for the PCO, which may be
necessary in connection with the PCO's duties in the Debtor's
case.

The firm will be paid at these rates:

     Attorneys           $300 to $750 per hour
     Paraprofessionals   $175 to $275 per hour

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

Ronald J. Friedman, a partner at Rimon P.C., disclosed in a court
filing that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Ronald J. Friedman
     Rimon P.C.
     100 Jericho Quadrangle, Suite 300
     Jericho, NY 11753
     Telephone: (516) 479-6300

              About JNJ Home Health Care, Inc.

JNJ Home Health Care, Inc. is a provider of home healthcare
services. The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bakr. E.D.N.Y. Case No. 23-41382) on April 24,
2023. In the petition signed by Caren D. Serieux-Bazelais, CEO, the
Debtor disclosed $1,616,300 in assets and $3,550,540 in
liabilities.

Judge Jil Mazer-Marino oversees the case.

James J. Rufo, Esq., at the Law Office of James J. Rufo, represents
the Debtor as legal counsel.


JW499 RANCHES: Voluntary Chapter 11 Case Summary
------------------------------------------------
Debtor: JW499 Ranches, LLC
        108 Wild Basin Road
        Austin, TX 78746

Chapter 11 Petition Date: December 4, 2023

Court: United States Bankruptcy Court
       Northern District of Texas

Case No.: 23-43723

Judge: Hon. Mark X. Mullin

Debtor's Counsel: Jeff Prostok, Esq.
                  FORSHEY PROSTOK LLP
                  777 Main Street, Suite 1550
                  Fort Worth, TX 76102
                  Tel: (817) 877-8855
                  Email: jprostok@forsheyprostok.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Larry R. Stauffer as manager.

A copy of the Debtor's list of 20 largest unsecured creditors is
now available for download at PacerMonitor.com.

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

https://www.pacermonitor.com/view/B7UM5QQ/JW499_Ranches_LLC__txnbke-23-43723__0001.0.pdf?mcid=tGE4TAMA


KDC AGRIBUSINESS: Approved to Convert Case to Chapter 7 Liquidation
-------------------------------------------------------------------
Clara Geoghegan of Law360 reports that food waste recycler KDC
Agribusiness LLC can turn its bankruptcy case into a Chapter 7
liquidation, a Delaware bankruptcy judge ruled Wednesday, November
29, 2023, trumping objections from a contractor that argued it
should be paid before the case could convert.

Saying it has run out of money to fund its Chapter 11 proceeding
after an ongoing lawsuit spoiled its debtor-in-possession funding
and asset sale plans, the company asked the judge to convert its
Chapter 11 case to a Chapter 7 liquidation.

The Debtors were unable to favorably resolve the overhang on their
sale process caused by the unresolved trade secret litigation
between the Debtors and California Safe Soil, LLC (CSS).  As a
result, and in light of the Court's ruling to lift the automatic
stay and permit CSS to pursue its trade secret claims against the
Debtors in the Chancery Court, the DIP Lenders became, and remain,
unwilling to advance any additional funds under the DIP facility.

UMB Bank N.A., in its capacity as the administrative agent under
the DIP Credit Agreement, submitted an executed Asset Purchase
Agreement, dated as of Oct. 26, 2023, for certain assets related to
the "Do Good" brand (the "Brand Assets").  Under the terms of the
Purchase Agreement, the Debtors would have received $2.5 million
from NewCo that the Debtors believe would have covered allowed
administrative expense claims incurred through the anticipated
closing of the transaction.  CSS objected to the proposed
transaction.  The Debtors have been unable to achieve consensus
among interested parties regarding a path forward on the sale
transaction.  

                     About KDC Agribusiness

KDC Agribusiness, LLC, is a food waste recycler company in
Bedminster, N.J.

KDC and its affiliates sought protection under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. D. Del. Lead Case No. 23-10786) on
June 16, 2023. In the petition signed by David Buffa, general
counsel and corporate secretary, KDC disclosed $100 million to $500
million in both assets and liabilities.

Judge Craig T. Goldblatt oversees the case.

The Debtors tapped John H. Knight, Esq., at Richards, Layton and
Finger, P.A. as bankruptcy counsel; Foley & Lardner, LLP and Okin
Hollander, LLC as special counsels; AlixPartners, LLP as financial
restructuring advisor; and Jefferies, LLC as investment banker.
Kurtzman Carson Consultants, LLC, is the Debtor's claims agent and
administrative advisor.


KIDDE-FENWAL: Mediation Set to Resolve Issues
---------------------------------------------
Bankrupt fire-suppression company Kidde-Fenwal Inc. won approval
from a Delaware bankruptcy judge to refer key questions in its
Chapter 11 case to mediation in order to narrow down the
liabilities it's facing in connection to its aqueous film-forming
foam products.

In a Nov. 21, 2023 order, the Court appointed the Hon. Robert D.
Drain (Ret.) and Former U.S. District Judge Layn R. Phillips t
serve as mediators.

The scope of the mediation will initially include (a) any and all
causes of action of the Debtor and its estate; and (b) any and all
claims held by the Debtor, its estate, or any third-party arising
out of or relating to aqueous film-forming foam designed,
manufactured, distributed, or sold by the Debtor or its
predecessors against Carrier Global Corporation, Carrier
Corporation, Carrier Fire & Security Corporation, Carrier Fire &
Security Americas Corporation, and Kidde Fire Protection Inc.; and
(c) a comprehensive resolution of issues and claims among the
parties.

Mediation sessions have been schedule for Dec. 11 and 12, 2023,
with additional mediation sessions to be scheduled as appropriate
with the parties' consent.

                      About Kidde-Fenwal

Kidde-Fenwal Inc. -- https://www.kidde-fenwal.com/ -- manufactures
fire protection systems.  It offers products such as fire control
systems, explosion aircraft protection, laser-based smoke detection
devices, electronic gas ignitions, and fire suppressions.
Kidde-Fenwal markets its products to mining, manufacturing,
education, and commercial sectors.

Kidde-Fenwal sought relief under Chapter 11 of the U.S. Bankruptcy
Code (Bankr. D. Del. Case No. 23-10638) on May 14, 2023.  In the
petition filed by its chief transformation officer, James
Mesterharm, the Debtor reported assets between $100 million and
$500 million and estimated liabilities between $1 billion and $10
billion.

The Debtor tapped Sullivan & Cromwell, LLP and Morris Nichols Arsht
& Tunnell, LLP as bankruptcy counsels; Covington & Burling, LLP as
special insurance counsel; and Guggenheim Securities, LLC as
investment banker. Stretto, Inc. is the claims and noticing agent
and administrative advisor.

The official committee of unsecured creditors appointed in the
Debtor's Chapter 11 case tapped Brown Rudnick, LLP and Stutzman,
Bromberg, Esserman & Plifka, A Professional Corporation as
bankruptcy counsels; Gilbert, LLP and KTBS Law, LLP as special
counsels; Province, LLC as financial advisor; and Houlihan Lokey
Capital, Inc., as investment banker.


LABL INC: Moody's Lowers CFR to Caa1 & Senior Secured Debt to B3
----------------------------------------------------------------
Moody's Investors Service downgraded LABL, Inc.'s (doing business
as Multi-Color Corporation) corporate family rating to Caa1 from B3
and its probability of default rating to Caa1-PD from B3-PD.
Moody's also downgraded Multi-Color's senior secured credit
facility, including the revolver and the term loans, to B3 from B2,
and its senior secured notes to B3 from B2. Further, Moody's
downgraded the company's senior unsecured notes to Caa3 from Caa2.
The outlook remains negative.

"The downgrade reflects softer demand for consumer packaged goods,
including food, beverage, home & personal care products, that is
affecting Multi-Color's profit and cash flow generation," says
Motoki Yanase, VP-Senior Credit Officer at Moody's.

"Despite the time to the next maturity wall in 2026, it is becoming
increasingly challenging for the company to generate sufficient
free cash flow to pay down debt and reduce leverage, with highly
stretched balance sheet and interest burden," added Yanase.

The downgrade also reflects governance considerations, including an
aggressive financial policy.

RATINGS RATIONALE

Multi-Color manufactures labels for staple consumer packaging
goods, such as food, beverage, and home & personal care products,
which have served as a stable revenue base for the company.
However, its sales continued to drop in the second and the third
quarters in 2023, affected by weaker consumer demand under the
inflationary environment and ongoing destocking at end user
companies. For the third quarter in 2023, the company's adjusted
EBITDA dropped by around 13% relative to a year ago.  Moody's
expects lower profit will constrain the company's cash flow
generation, and as a result, its dependence on its revolvers will
increase in the next 12-18 months. Free cash flow will likely
remain negative for the next couple of years, restraining the
company's ability to pay down its debt before the earliest maturity
for the senior secured notes becomes current in July 2025.         


Multi-Color's total debt continued to increase after its merger
with Fort Dearborn Holding Company, Inc. and the leveraged buy-out
by Clayton, Dubilier & Rice (CD&R) in 2021 due to continued
debt-financed tuck-in acquisitions. The company acquired another
company in October 2023, drawing down $85,000 under its asset-based
(ABL) revolver to fund the acquisition. For the twelve months that
ended in September 2023, Multi-Color recorded leverage of 9.1x.

The negative rating outlook reflects Moody's expectation for
increasing dependence on its revolvers over the next 12-18 months,
despite sufficient availability under the cash revolver and the ABL
revolver that matures in October 2026. As of September 30, 2023,
the company had $334 million available under the $590 million ABL
revolver and a $200 million undrawn cash revolver. Moody's expects
the company to have negative free cash flow over the next 12-18
months.

The first lien senior secured credit facility and the senior
secured notes are rated B3, one notch above the Caa1 CFR,
reflecting their positions in the capital structure and Moody's
expectation of recovery rates on senior secured debt in a
distressed scenario. The rating also reflects the loss absorption
provided by the existing unsecured notes and other unsecured debt.
The unsecured notes are rated Caa3, two notches below the CFR,
reflecting their subordinated lien on the collateral pledged to the
senior secured facilities.

ENVIRONMENTAL, SOCIAL, GOVERNANCE CONSIDERATIONS

Governance risk considerations are material to the rating action.
The company has an aggressive financial policy, evidenced by its
high debt load with continued acquisitions. The company's stretched
balance sheet leaves little cushion for weaker demand conditions
and constrains the company's cash flow under its high interest
burden.

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

Moody's could upgrade the ratings over time if Multi-Color improves
its profit and cash flow and maintains a less aggressive financial
policy to support debt pay-down. Specifically, the ratings could be
upgraded if debt/EBITDA trends below 8x, EBITDA/interest coverage
is sustained above 1.5x with a track record of consistent free cash
flow (FCF) generation.

Moody's could downgrade the ratings if Multi-Color's credit
metrics, liquidity or the operating and competitive environment
deteriorates further. Specifically, the ratings could be downgraded
if EBITDA/interest coverage is below 1.0x, liquidity deteriorates,
or the likelihood of restructuring increases.

Headquartered in Elk Grove Villiage, Illinois, LABL, Inc. is a
provider of pressure sensitive labels, flexible film packaging and
other packaging solutions for the food and beverage, health and
beauty, and consumer products markets. The company operates under
the name of Multi-Color. The company is owned by CD&R and generated
about $3.3 billion in revenue for the twelve months that ended in
September 2023.

The principal methodology used in these ratings was Packaging
Manufacturers: Metal, Glass and Plastic Containers published in
December 2021.


LABRUZZO COMMERCIAL: Taps Leseen L. Aucker as Tax Service Provider
------------------------------------------------------------------
LaBruzzo Commercial Properties, LLC seeks approval from the U.S.
Bankruptcy Court for the Western District of Pennsylvania to employ
Leseen L. Aucker, Accounting and Tax Services to prepare its
various tax returns and filings.

The firm will be paid based upon its standard billing rates plus
out-of-pocket expenses.

As disclosed in the court filings, the accountant is a
"disinterested person" within the meaning of Section 101(14) of the
Bankruptcy Code and as required by Section 327(a) of the Bankruptcy
Code and holds no interest adverse to the Debtor and the bankruptcy
estate for the matters for which it is to be engaged.

The firm can be reached through:

     Leseen L Aucker
     Leseen L. Aucker, Accounting and Tax Services
     13433 Mcclintock Road
     Meadville, PA 16335
     Phone: (814) 337-4218
     Email: llaucker@gmail.com

     About LaBruzzo Commerical Properties

Labruzzo Commerical Properties, LLC filed Chapter 11 petition
(Bankr. W.D. Pa. Case No. 23-10388) on July 27, 2023, with up to
$50,000 in assets and up to $500,000 in liabilities. Joseph
Labruzzo, president, signed the petition.

Judge John C. Melaragno oversees the case.

Brian C. Thompson, Esq., at Thompson Law Group, P.C., represents
the Debtor as bankruptcy counsel.


LABRUZZO WOODLANDS: Taps Leseen L. Aucker as Tax Service Provider
-----------------------------------------------------------------
Labruzzo Woodlands, LLC seeks approval from the U.S. Bankruptcy
Court for the Western District of Pennsylvania to employ Leseen L.
Aucker, Accounting and Tax Services to prepare its various tax
returns and filings.

The firm will be paid based upon its standard billing rates plus
out-of-pocket expenses.

As disclosed in the court filings, the accountant is a
"disinterested person" within the meaning of Section 101(14) of the
Bankruptcy Code and as required by Section 327(a) of the Bankruptcy
Code and holds no interest adverse to the Debtor and the bankruptcy
estate for the matters for which it is to be engaged.

The firm can be reached through:

     Leseen L Aucker
     Leseen L. Aucker, Accounting and Tax Services
     13433 Mcclintock Road
     Meadville, PA 16335
     Telephone: (814) 337-4218
     Email: llaucker@gmail.com
     
        About LaBruzzo Woodlands, LLC

LaBruzzo Woodlands, LLC is engaged in activities related to real
estate. The Debtor offers duplexes, tri-plexes apartments, and
houses as well as commercial spaces.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. W.D. Pa. Case No. 23-10389) on July 27,
2023. In the petition signed by Joseph LaBruzzo, president, the
Debtor disclosed up to $50,000 in assets and up to $10 million in
liabilities.

Judge John C. Melaragno oversees the case.

Brian C. Thompson, Esq., at Thompson Law Group, P.C., represents
the Debtor as legal counsel.


LATROBE ASSOCIATES: Voluntary Chapter 11 Case Summary
-----------------------------------------------------
Debtor: Latrobe Associates, Inc.
           Westmoreland Plastics
        135 Gertrude Street
        Latrobe PA 15650

Business Description: Westmoreland Plastics is a custom
                      manufacturer of thermoset and thermoplastic
                      molded components.

Chapter 11 Petition Date: December 1, 2023

Court: United States Bankruptcy Court
       Western District of Pennsylvania

Case No.: 23-22612

Debtor's Counsel: Gregory C. Michaels, Esq.
                  DICKIE MCCAMEY & CHILCOTE, P.C.
                  Two PPG Place, Suite 400
                  Pittsburgh, PA 15222
                  Tel: 412-392-5355
                  E-mail: gmichaels@dmclaw.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Matthew Redmond as chief financial
officer.

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/X5XY47I/Latrobe_Associates_Inc_and_NA__pawbke-23-22612__0001.0.pdf?mcid=tGE4TAMA


LEXARIA BIOSCIENCE: Registers 1.6M Shares for Potential Resale
--------------------------------------------------------------
Lexaria Bioscience Corp. filed a Form S-1 registration statement
with the Securities and Exchange Commission relating to the resale
by Armistice Capital Master Fund Ltd., the selling stockholder,
from time to time, of up to 1,618,330 shares of the Company common
stock, par value $0.001 per share, issuable upon the exercise of
outstanding warrants issued in October 2023.

The Company will not receive any proceeds from the sale of shares
of common stock by the selling stockholder.  Upon the cash exercise
of the Warrants however, the Company will receive the exercise
price of such Warrants, for an aggregate of approximately
$1,569,780.

The Company's registration of the shares of common stock covered by
this prospectus does not mean that the selling stockholder will
offer or sell any of such shares of common stock.  The selling
stockholder named in this prospectus, or its donees, pledgees,
transferees or other successors-in-interest, may resell the shares
of common stock covered by this prospectus through public or
private transactions at prevailing market prices, at prices related
to prevailing market prices or at privately negotiated prices.

No underwriter or other person has been engaged to facilitate the
sale of the common stock in this offering.  The Company will bear
all costs, expenses and fees in connection with the registration of
the common stock.  The selling stockholder will bear all
commissions and discounts, if any, attributable to its sales of the
Company's common stock.

The Company's common stock and public warrants are listed
respectively on The Nasdaq Capital Market, or Nasdaq, under the
symbols "LEXX" and "LEXXW".  On Nov. 29, 2023, the last reported
sales price for the Company's common stock was $1.50 per share and
the last reported sales price for its listed warrants was $0.40 per
listed warrant.

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

https://www.sec.gov/Archives/edgar/data/1348362/000164033423002255/lxrp_s1.htm#SS

                        About Lexaria

Lexaria Bioscience Corp. -- http://www.lexariabioscience.com/-- is
a biotechnology company developing the enhancement of the
bioavailability of a broad range of fat-soluble active molecules
and active pharmaceutical ingredients using its patented
DehydraTECH drug delivery technology.  DehydraTECH combines
lipophilic molecules or APIs with specific long-chain fatty acids
and carrier compounds that improve the way they enter the
bloodstream, increasing their effectiveness and allowing for lower
overall dosing while promoting healthier oral ingestion methods.

Lexaria Bioscience reported a net loss of $6.71 million for the
year ended Aug. 31, a net loss of $7.38 million for the year ended
Aug. 31, 2022, a net loss and comprehensive loss of $4.19 million
for the year ended Aug. 31, 2021, a net loss and comprehensive loss
of $4.08 million for the year ended Aug. 31, 2020, and a net loss
and comprehensive loss of $4.16 million for the year ended Aug. 31,
2019.  As of Aug. 31, 2023, the Company had $3.08 million in total
assets, $403,908 in total liabilities, and $2.68 million in total
stockholders' equity.


LFR3I VENTURES: Christy Brandon Named Subchapter V Trustee
----------------------------------------------------------
The Acting U.S. Trustee for Region 18 appointed Christy Brandon,
Esq., a practicing attorney in Bigfork, Mont., as Subchapter V
trustee for LFR3I Ventures, LLC.

Ms. Brandon will be paid an hourly fee of $300 for her services as
Subchapter V trustee and will be reimbursed for work-related
expenses incurred.  

Ms. Brandon declared that she is a disinterested person according
to Section 101(14) of the Bankruptcy Code.

The Subchapter V trustee can be reached at:

     Christy L. Brandon
     P.O. Box 1544
     Bigfork, MT 59911
     Phone: (406) 837-5445
     Email: christy@brandonlawfirm.com

                       About LFR3I Ventures

LFR3I Ventures, LLC filed a petition under Chapter 11, Subchapter V
of the Bankruptcy Code (Bankr. E.D. Wash. Case No. 23-01445) on
Nov. 9, 2023, with $500,001 to $1 million in both assets and
liabilities. The petition was filed pro se.

Judge Frederick P. Corbit oversees the case.


LITIGATION PRACTICE: Trustee Taps Omni Agent as Claims Agent
------------------------------------------------------------
Richard Marshack, the Chapter 11 trustee for The Litigation
Practice Group P.C., seeks approval from the U.S. Bankruptcy Court
for the Central District of California to hire Omni Agent Solutions
as the claims and noticing agent.

The firm's services include:

     (a) assisting with, among other things, solicitation,
balloting, tabulation, and calculation of votes, if necessary, as
well as preparing any appropriate reports, as required in
furtherance of confirmation of any chapter 11 plan;

     (b) generating an official ballot certification and
testifying, if necessary, in support of the ballot tabulation
results for any chapter 11 plan(s) in these cases;

     (c) managing any distributions pursuant to any confirmed
Chapter 11 plan in these Chapter 11 cases; and

     (d) providing such other claims processing, noticing,
solicitation, balloting, and administrative services.

The hourly rates of Omni's professionals are as follows:
     
     Analyst                                 $45 - $75
     Consultants                             $75 - $195
     Senior Consultants                     $200 - $240
     Solicitation and Securities Services   $200 - $225
     Director of Solicitation                      $250
     Technology/Programming                  $85 - $155

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

Brian Osborne, chief executive officer of Omni Agent Solutions,
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:

     Brian K. Osborne
     Omni Agent Solutions
     5955 De Soto Avenue, Suite 100
     Woodland Hills, CA 91367
     Telephone: (818) 906-8300
     Email: Bosborne@omniagnt.com

         About The Litigation Practice Group

The Litigation Practice Group P.C. sought protection for relief
under Chapter 11 of the Bankruptcy Code (Bankr. C.D. Calif. Case
No. 23-10571) on March 20, 2023, with as much as $1 million in both
assets and liabilities. Judge Scott C. Clarkson presides over the
case.

The Debtor tapped Khang & Khang, LLP as legal counsel and Grobstein
Teeple, LLP as accountant.

The U.S. Trustee for Region 16 appointed an official committee to
represent unsecured creditors in the Debtor's Chapter 11 case. The
committee is represented by Fox Rothschild, LLP.


LIVINGSTON TOWNSHIP: Hires Kellis Moore as Property Manager
-----------------------------------------------------------
Livingston Township Fund One, LLC seeks approval from the U.S.
Bankruptcy Court for the Southern District of Mississippi to employ
Kellis Moore of Brandon, Mississippi as property manager.

The firm will manage the Debtor's property located in Flora,
Mississippi.

The firm will be paid $500 per month.

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

The firm can be reached at:

     Kellis Moore
     101 Dogwood Trail
     Brandon, MS 39047
     Tel: (601) 832-9483
     Email: kellis@belivingston.com

              About Livingston Township Fund One, LLC

Livingston Township Fund One, LLC filed a petition under Chapter
11, Subchapter V of the Bankruptcy Code (Bankr. S.D. Miss. Case No.
23-02573) on Nov. 6, 2023, with $1 million to $10 million in both
assets and liabilities. Michael Bollenbacher, managing member,
signed the petition.

Judge Jamie A. Wilson oversees the case.

Eileen N. Shaffer, Esq., represents the Debtor as legal counsel.


LIVINGSTON TOWNSHIP: Hires Lisa Appoint as Accountant
-----------------------------------------------------
Livingston Township Fund One, LLC seeks approval from the U.S.
Bankruptcy Court for the Southern District of Mississippi to employ
Lisa Ellison of South Pasadena, Calif. as accountant.

The firm will provide these services:

     a. advise and consult with Debtor-in-Possession regarding
questions and information arising from various interest which
Debtor-in-Possession may have.

     b. evaluate and prepare all forms and reports pursuant to all
regulations of the Internal Revenue Service and the State of
Mississippi, and the United States Trustee; and

     c. perform such other accounting services on behalf of
Debtor-in-Possession as may become necessary during this
proceeding;

The firm will be paid at rate of $550 per hour.

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

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

The firm can be reached at:

     Lisa Ellison
     702 Brent Avenue
     South Pasadena, CA 91030
     Email: lebookkeep@gmail.com

              About Livingston Township Fund One, LLC

Livingston Township Fund One, LLC filed a petition under Chapter
11, Subchapter V of the Bankruptcy Code (Bankr. S.D. Miss. Case No.
23-02573) on Nov. 6, 2023, with $1 million to $10 million in both
assets and liabilities. Michael Bollenbacher, managing member,
signed the petition.

Judge Jamie A. Wilson oversees the case.

Eileen N. Shaffer, Esq., represents the Debtor as legal counsel.


LRM PACKAGING: Creditors to Get Proceeds From Liquidation
---------------------------------------------------------
LRM Packaging Inc. filed with the U.S. Bankruptcy Court fo the
District of New Jersey a First Amended Plan of Liquidation dated
November 27, 2023.

The Debtor was a full-service contract packaging company, with over
50 years' experience in the food, supplements, and specialty
packaging industries. John A. Natali, Jr. is the 100% owner.

As of November 1, 2023, the Debtor has approximately $900,000 in
its bank accounts, which is fully encumbered by the security
interest of the Secured Lenders, and which includes the $145,000 of
proceeds from the sale to JJM. Other Assets include an uncollected
account receivable owed by an entity known as "BPI Sports" in the
approximate amount of $355,000 (the "BPI Receivable").  The Debtor
anticipates that it will file an adversary proceeding to collect
the BPI Receivable.

The Debtor has ceased operations and sold substantially all of its
assets, the proceeds of which will be distributed under this Plan.
During the Chapter 11 Case, the Debtor has filed the operating
reports required of a Subchapter V Debtor.

Class 2 consists of Allowed General Unsecured Claims. Pro-rata
distribution of (a) 25% of the net proceeds of the BPI Receivable,
and (b) ay funds remaining after satisfaction of Class 1 Claims and
any unpaid Claims entitled to priority under Sections 503 and 507
of the Bankruptcy Code. The Debtor estimates that it may owe
approximately $5,800,000 to holders of claims in this Class,
excluding any deficiency claim of the Secured Lenders. This Class
is impaired.

Class 3 consists of Equity Interest Holders who are the
shareholders of the Debtor. Holders will receive no distribution
and their Equity Interests will be cancelled.

The Plan is a liquidating plan, as all Assets of the Debtor will be
liquidated to pay Allowed Claims against the Debtor. Substantially
all of the Debtor's business Assets were sold pursuant to the Sale
Order, the proceeds of which will be distributed under the Plan.
The Debtor's other Assets, including cash and any proceeds of
accounts receivable, will likewise be liquidated and distributed
hereunder.

The Debtor believes that it will have enough cash on hand on the
effective date of the Plan to pay all the Claims and expenses that
are entitled to be paid on that date. As of November 1, 2023, the
Debtor had a total of approximately $900,000 on hand with which to
fund the Plan.

A full-text copy of the First Amended Liquidating Plan dated
November 27, 2023 is available at https://urlcurt.com/u?l=mAyCRI
from PacerMonitor.com at no charge.

                     About LRM Packaging

LRM Packaging Inc. is a full-service contract packaging company
with over 50 years of experience in the food, supplements and
specialty packaging industries. Packaging Powder and granular
product is the Company's expertise, as well as snack foods, dry
food products and liquids.

LRM Packaging Inc. filed a petition for relief under Subchapter V
of Chapter 11 of the Bankruptcy Code (Bankr. D.N.J. Case No.
23-11455) on Feb. 24, 2023.

In the petition filed by John Natali, Jr. as president, the Debtor
reported total assets of $1,766,502 and total liabilities of
$1,524,298.  The petition states that funds will be available to
unsecured creditors.

The Debtor is represented by:

      Douglas J. McGill, Esq.
      WEBBER MCGILL LLC
      100 E. Hanover Avenue
      Suite 401
      Cedar Knolls, NJ 07927
      Tel: (973) 739-9559
      Fax: (973) 739-9575
      Email: dmcgill@webbermcgill.com


MAGENTA BUYER: $3.18BB Bank Debt Trades at 35% Discount
-------------------------------------------------------
Participations in a syndicated loan under which Magenta Buyer LLC
is a borrower were trading in the secondary market around 64.6
cents-on-the-dollar during the week ended Friday, December 1, 2023,
according to Bloomberg's Evaluated Pricing service data.

The $3.18 billion facility is a Term loan that is scheduled to
mature on July 27, 2028.  The amount is fully drawn and
outstanding.

Magenta Buyer LLC is a provider of cybersecurity software that
derives revenue from the sale of security products, subscriptions,
SaaS, support and maintenance, and professional services.



MALLINCKRODT PLC: SEC Waives $40-Mil. Fine in Medicaid Scheme
-------------------------------------------------------------
The Securities and Exchange Commission on Nov. 30, 2023, announced
charges against pharmaceutical company Mallinckrodt plc for failing
to disclose a potential liability for overcharging Medicaid for its
flagship drug, Acthar Gel, that ultimately grew to more than $500
million.  The SEC considered the company's financial condition and
undertakings to retain a compliance consultant in determining not
impose a $40 million civil penalty.

According to the SEC's order, the Centers for Medicare and Medicaid
Services (CMS) notified Mallinckrodt on multiple occasions that it
was using an incorrect rebate rate in connection with sales of
Acthar through Medicaid, which resulted in overcharges to state
Medicaid programs. As set forth in the SEC's order, correcting the
rebate rate would have created a significant liability for
Mallinckrodt as a result of several years of underpayments.  Under
the federal securities laws and Generally Accepted Accounting
Principles, a public company is required to disclose material loss
contingencies that are reasonably possible, as well as trends or
uncertainties that are reasonably likely to affect future net
sales.  The SEC order finds that in November 2018, CMS directed
Mallinckrodt to correct the rebate rate and notified Mallinckrodt
of action the agency intended to take, which would have prevented
further sales of Acthar through Medicaid, if the company did not
comply. In the meantime, according to the SEC order, in January
2019, a U.S. Attorney's Office had issued to Mallinckrodt a civil
investigative demand under the False Claims Act, requesting, among
other things, documents related to Mallinckrodt's calculation of
Acthar Medicaid rebates.  Mallinckrodt had a material loss
contingency in connection with the CMS claim that was reasonably
possible.  The SEC order finds that this loss contingency, which
ultimately reached more than $500 million, should have been, but
was not, disclosed in Mallinckrodt's annual report filed on
February 26, 2019, and the company's quarterly report filed on May
7, 2019.  The SEC order further finds that Mallinckrodt also failed
to disclose a potential reduction in future net sales of Acthar of
approximately $100 million as a result of the rebate issue.
According to the SEC's order, Mallinckrodt's filings also contained
other related material misstatements, including a misleading risk
disclosure and an inadequate disclosure concerning a government
investigation related to the CMS matter.  The SEC order finds that
Mallinckrodt did not have sufficient accounting controls and failed
to maintain disclosure controls for loss contingencies.

As set forth in the SEC order, when Mallinckrodt later disclosed
its dispute with CMS in conjunction with filing a lawsuit against
the agency, the company's stock price dropped approximately 25%. In
June 2020, according to the SEC order, after the company lost its
lawsuit against CMS, Mallinckrodt recorded a $640 million
liability, and four months later filed for bankruptcy protection.

Without admitting or denying the SEC's findings, Mallinckrodt
agreed to a cease-and-desist order finding that the company
violated the ani-fraud provisions of Sections 17(a)(2) and (3) of
the Securities Act of 1933; the reporting and disclosure control
provisions of Sections 13(a) of the Securities Exchange Act of 1934
("Exchange Act") and Rules 12b-20, 13a-1, 13a-13, and 13a-15(a);
and the books and records and internal accounting controls
provisions of Sections 13(b)(2)(A) and (B) of the Exchange Act.
Mallinckrodt has agreed to retain a compliance consultant to
conduct a comprehensive review of the company's disclosure and
internal accounting controls, and implement the resulting
recommendations. The SEC considered the company's undertakings and
its financial condition in determining not to impose a $40 million
civil penalty.

The SEC's investigation was conducted by Darren Long, David Frisof,
and David Estabrook, with assistance from Eugene Hansen, James
Carlson, and Steven Rapkin. The case was supervised by Brian Quinn
and Carolyn Welshhans.

                     About Mallinckrodt plc

Mallinckrodt (OTCMKTS: MNKTQ) -- 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 in mid-June 2022 successfully completed
its reorganization process, emerged from Chapter 11 and completed
the Irish Examinership proceedings.  

Mallinckrodt Plc said in a regulatory filing in early June 2023
that it was considering a second bankruptcy filing and other
options after its lenders raised concerns over an upcoming $200
million payment related to opioid-related litigation.

Mallinckrodt plc and certain of its affiliates again sought Chapter
11 protection (Bankr. D. Del. Lead Case No. 23-11258) on Aug. 28,
2023.  Mallinckrodt disclosed $5,106,900,000 in assets and
$3,512,000,000 in liabilities as of June 30, 2023.

Judge John T. Dorsey oversees the new cases.

In the prior Chapter 11 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.

In the new Chapter 11 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; Guggenheim Securities, LLC as investment
banker; and AlixPartners, LLP, as restructuring advisor.  Kroll is
the claims agent.


MANITOWOC CO: Egan-Jones Retains BB- Senior Unsecured Ratings
-------------------------------------------------------------
Egan-Jones Ratings Company, on November 7, 2023, retained its 'BB-'
foreign currency and local currency senior unsecured ratings on
debt issued by Manitowoc Company, Inc. EJR also withdraws rating on
commercial paper issued by the Company.

Headquartered in Milwaukee, Wisconsin, Manitowoc Company, Inc. is a
diversified industrial manufacturer of cranes and related
products.



MATTRESS DIRECT: Hires Carol Thielmeier CPA LLC as Accountant
-------------------------------------------------------------
Mattress Direct, Inc., Campbell Sleep, LLC, and DeliverPRO, LLC
seek approval from the U.S. Bankruptcy Court for the Eastern
District of Missouri to employ Carol Thielmeier CPA LLC as its
accountants to assist the Debtors in keeping their books and
records.

The firm will charge $125 per hour for its services.

As disclosed in the court filings, Carol Thielmeier CPA LLC do not
represent or hold any interest adverse to the estate and are
"disinterested persons" as the phrase is defined in section 101(14)
of the Bankruptcy Code, as modified by Section 1107(b) of the
Bankruptcy Code.

The firm can be reached through:

     Carol Thielmeier, CPA
     Carol Thielmeier CPA LLC
     2023 Castlebar Dr
     Saint Louis, MO 63146-3731
     Telephone: (314) 974-7337

          About Mattress Direct, Inc.

DeliverPRO, LLC, Campbell Sleep, LLC, and Mattress Direct, Inc.
filed their petition for relief under Chapter 11 of the Bankruptcy
Code (Bankr.E.D. Mo. Lead Case No. 23-43817) on Oct. 23, 2023. At
the time of filing, Mattress Direct, Inc. disclosed $1,000,001 to
$10 million in both assets and liabilities.

Thomas H Riske, Esq. at Carmody Macdonald P.C. represents the
Debtors as counsel.


MLN US HOLDCO: $576MM Bank Debt Trades at 83% Discount
------------------------------------------------------
Participations in a syndicated loan under which MLN US Holdco LLC
is a borrower were trading in the secondary market around 17.1
cents-on-the-dollar during the week ended Friday, December 1, 2023,
according to Bloomberg's Evaluated Pricing service data.

The $576 million facility is a Term loan that is scheduled to
mature on October 18, 2027.  The amount is fully drawn and
outstanding.

MLN US Holdco LLC, dba Mitel, headquartered in Ottawa, Canada,
provides phone systems, collaboration applications (voice, video
calling, audio and web conferencing, instant messaging etc.) and
contact center solutions through on-site and cloud offerings. The
Company's customer focus is on small and medium sized businesses.
Mitel is majority-owned by private equity firm Searchlight Capital
Partners.



MOBIQUITY TECHNOLOGIES: Raises Going Concern Doubt
--------------------------------------------------
Mobiquity Technologies Inc.'s management has concluded that there
is substantial doubt about the Company's ability to continue as a
going concern within the next 12 months, Mobiquity disclosed in a
Form 10-Q Report filed with the U.S. Securities and Exchange
Commission for the quarterly period ended September 30, 2023.

For the nine months ended September 30, 2023, the Company
reported:

* Net loss of $5,220,014; and
* Net cash used in operations of $3,732,469.

Additionally, at September 30, 2023, the Company reported:

* Accumulated deficit of $215,727,236
* Stockholders' equity of $1,551,487, and
* Working capital deficit of $1,448,281.

The Company manages liquidity risk by reviewing, on an ongoing
basis, its sources of liquidity and capital requirements. The
Company reported cash on hand of $140,939 on September 30, 2023.

Mobiquity Technologies explained it has incurred significant losses
since its inception in 1998 and has not demonstrated an ability to
generate sufficient revenues from the sales of its products and
services to achieve profitable operations. There can be no
assurance that profitable operations will ever be achieved, or if
achieved, could be sustained on a continuing basis. "In making this
assessment we performed a comprehensive analysis of our current
circumstances including: our financial position, our cash flows and
cash usage forecasts for the nine months ended September 30, 2023,
and our current capital structure including equity-based
instruments and our obligations and debts."

"Without sufficient revenues from operations, if the Company does
not obtain additional capital, the Company will be required to
reduce the scope of its business development activities or cease
operations. The Company may explore obtaining additional capital
financing and the Company is closely monitoring its cash balances,
cash needs, and expense levels."

"These factors create substantial doubt about the Company's ability
to continue as a going concern within the twelve-month period
subsequent to the date that these consolidated financial statements
are issued."

Management's strategic plans include:

* Execution of a business plan focused on technology growth and
improvement,
* Seeking out equity and/or debt financing to obtain the capital
required to meet the Company's financial obligations.
* Continuing to explore and execute prospective partnering or
distribution opportunities,
* Identifying unique market opportunities that represent potential
positive short-term cash flow.

There is no assurance, however, that lenders and investors will
continue to advance capital to the Company or that the new business
operations will be profitable.

For the three months ended Sept. 30, 2023, the company incurred a
net loss of $1,394,271 compared to a net loss of $2,280,180 for the
same period in 2022.

A full-text copy of the Company's Form 10-Q Report is available
atat https://tinyurl.com/2u9f6d69

                    About Mobiquity Technologies Inc.

Headquartered in Shoreham, NY, Mobiquity Technologies, Inc.,
together with its operating subsidiaries, is a next generation
location data intelligence company.  The Company provides precise
unique, at-scale location data and insights on consumer's
real-world behavior and trends for use in marketing and research.

Mobiquity reported a net loss of $8.06 million in 2022, compared to
a net loss of $18.33 million in 2021.

As of Sept. 30, 2023, Mobiquity Technologies has $3,281,553 in
total assets and $1,730,066 in total liabilities.

Palm Beach Gardens, FL-based D. Brooks & Associates, the Company's
auditor since 2022, issued a "going concern" qualification in its
report dated March 31, 2023, citing that the Company has incurred
operating losses, has incurred negative cash flows from operations
and has an accumulated deficit.  These and other factors raise
substantial doubt about the Company's ability to continue as a
going concern.



NAUTILUS POWER: $486MM Bank Debt Trades at 22% Discount
-------------------------------------------------------
Participations in a syndicated loan under which Nautilus Power LLC
is a borrower were trading in the secondary market around 78.3
cents-on-the-dollar during the week ended Friday, December 1, 2023,
according to Bloomberg's Evaluated Pricing service data.

The $486 million facility is a Term loan that is scheduled to
mature on November 16, 2026.  About $483.5 million of the loan is
withdrawn and outstanding.

Nautilus Power, LLC provides utility services. The Company
generates, transmits, and distributes electric energy.



NEW TROJAN: $605MM Bank Debt Trades at 56% Discount
---------------------------------------------------
Participations in a syndicated loan under which New Trojan Parent
Inc is a borrower were trading in the secondary market around 43.6
cents-on-the-dollar during the week ended Friday, December 1, 2023,
according to Bloomberg's Evaluated Pricing service data.

The $605 million facility is a Term loan that is scheduled to
mature on January 6, 2028.  The amount is fully drawn and
outstanding.

New Trojan Parent, Inc. is the acquirer of Strategic Partners
Acquisition Corp., an indirect parent company of branded medical
apparel company Careismatic, Inc.



NEW-TRONICS LTD: Unsecureds to Get Share of Income for 36 Months
----------------------------------------------------------------
New-Tronics Ltd. filed with the U.S. Bankruptcy Court for the
Northern District of Texas a Chapter 11 Plan under Subchapter V
dated November 27, 2023.

The Debtor manufactures base and mobile antennas in Weatherford,
Texas. At Weatherford, the Debtor's operations include sales,
billing, shipping, and final assembly, as well as the tuning and
packaging of base station and mobile antennas operating from 1.8
MHz to 2.4 GHz.

The Debtor leases its space in Weatherford and otherwise leased
certain storage containers, which lease the Debtor recently chose
not to renew. The Debtor has no typical long-term contracts. The
Debtor has long-standing relationships with its vendors. Working in
a niche (and shrinking) market, the Debtor relies heavily on
certain suppliers of goods, which vendors have continued to work
with the Debtor throughout the Bankruptcy Case.

The Debtor's debts consist of ordinary trade debt, including (a)
vendors; (b) landlord, utility providers, and similar vendors
relating to the business; and (c) employee costs. Excluding any
claim related to the Ford Litigation, the outstanding unsecured
non-contingent liabilities of the Debtor total approximately
$172,000.

The Plan provides a path to confirmation and a successful exit from
Chapter 11 for the Debtor through a reorganization and post
confirmation continuation of the business. The Debtor believes that
the Plan will yield the highest and best return for creditors and
parties-in-interest.

Under the Plan, the Debtor shall apply all of its projected
disposable income for a period of 36 months to make payments under
the Plan. Pursuant to Section 1191(c)(3) of the Bankruptcy Code,
the Debtor will be able to make all payments under the Plan or
there is a reasonable likelihood that the Debtor will be able to
make all payments under the Plan.

Class 5 consists of: (i) the Ford Unsecured Claim; and (ii) any
other Unsecured Claim. Each Holder of an Allowed Unsecured Claim
shall receive, in full and complete satisfaction, settlement,
discharge, and release of, and in exchange for, its Allowed
Unsecured Claim, its Pro Rata share of the Reorganized Debtor's
projected Disposable Income for a period of 36 months (i.e., the
Commitment Period). The Reorganized Debtor shall be the disbursing
agent for payments to Class 5. Distributions of Disposable Income
shall be made, for each year in the Commitment period, in annual
payments on the anniversary of the Effective Date.

The Reorganized Debtor will continue to operate with the primary
purpose of conducting its business.

The Debtor anticipates that all distributions made under the Plan
will be funded from future earnings, which will not be less than
100% of the Debtor's Disposable Income for the 36 months following
Confirmation.

A full-text copy of the Subchapter V Plan dated November 27, 2023
is available at https://urlcurt.com/u?l=t6zu82 from
PacerMonitor.com at no charge.  

Counsel to the Debtor:

     Thomas D. Berghman, Esq.
     MUNSCH HARDT KOPF & HARR, P.C.
     500 N. Akard St., Ste. 3800
     Dallas, TX 75201
     Email: tberghman@munsch.com

                    About New-Tronics Ltd.

New-Tronics Ltd. manufactures base and mobile antennas in
Weatherford, Texas.

The Debtor filed its voluntary petition for relief under Chapter 11
of the Bankruptcy Code (Bankr. N.D. Tex. Case No. 23-42553) on Aug.
29, 2023.  The petition was signed by Michael Boyer as president.
At the time of filing, the Debtor estimated up to $50,000 in assets
and $1 million to $10 million in liabilities.  Thomas D. Berghman,
Esq. at MUNSCH HARDT KOPF & HARR, P.C., is the Debtor's counsel.


NORDSTROM INC: S&P Withdraws 'B' Short-Term Issuer Credit Rating
----------------------------------------------------------------
S&P Global Ratings withdrew its 'B' short-term issuer credit rating
on Nordstrom Inc. at the issuer's request.

S&P's 'BB+' long-term issuer credit rating and negative outlook on
the company are unchanged.



NUTEX HEALTH: Granted Until May 2024 to Regain Nasdaq Compliance
----------------------------------------------------------------
Nutex Health Inc. disclosed in a Form 8-K filed with the Securities
and Exchange Commission that The Nasdaq Stock Market LLC, in a
letter dated Nov. 21, 2023, notified the Company that is has
determined that the Company is eligible for an additional 180
calendar day period, or until May 20, 2024, to regain compliance.


Nasdaq's determination is based on the Company's meeting the
continued listing requirement for market value of publicly held
shares and all other applicable requirements for initial listing on
The Nasdaq Capital Market with the exception of the Minimum Bid
Price Requirement, and the Company's written notice of its
intention to cure the deficiency during the Second Compliance
Period by effecting a reverse stock split, if necessary.  If the
Company choses to effect a reverse stock split, it will have to be
implemented no later than ten business days prior to the end of the
Second Compliance Period.

The Second Nasdaq Bid Price Letter has no immediate effect on the
listing or trading of the Common Stock.  The Company intends to
continue actively monitoring the bid price for its shares of Common
Stock between now and the expiration of the Second Compliance
Period and will consider all available options to resolve the
deficiency including a reverse stock split, if necessary, with
every intention to regain compliance with the Minimum Bid Price
Requirement. However, if the Company does not regain compliance by
the end of the Second Compliance Period, Nasdaq will notify the
Company that its securities would be subject to delisting.  In the
event of such a notification, the Company may appeal the Nasdaq
staff's determination to delist its securities before the Nasdaq
Hearings Panel.  However, there can be no assurance that, in the
event of such appeal, the Panel would grant the Company's request
for continued listing.

On May 22, 2023, Nutex received a letter Nasdaq indicating that,
for 30 consecutive business days prior to the date of such letter,
the bid price for the Company's common stock had closed below the
minimum $1.00 per share requirement for continued listing on The
Nasdaq Capital Market under Nasdaq Listing Rule 5550(a)(2).  In
accordance with Nasdaq Listing Rule 5810(c)(3)(A), the Company was
provided an initial period of 180 calendar days, or until Nov. 20,
2023, to regain compliance.  As of Nov. 27, 2023, the Common Stock
has not regained compliance with the Minimum Bid Price
Requirement.

                              About Nutex

Headquartered in Houston, Texas and founded in 2011, Nutex Health,
Inc. is a physician-led, healthcare services and operations company
with 19 hospital facilities in eight states (hospital division),
and a primary care-centric, risk-bearing population health
management division. The Company's hospital division implements and
operates innovative health care models, including micro-hospitals,
specialty hospitals and hospital outpatient departments ("HOPDs").
The population health management division owns and operates
provider networks such as independent physician associations
("IPAs") and offers a cloud-based proprietary technology platform
to IPAs which aggregates clinical and claims data across multiple
settings, information systems and sources to create a holistic view
of patients and providers.

For the year ended Dec. 31, 2022, the Company reported a net loss
attributable to the Company of $424.78 million.


NXT ENERGY: Mobilizes Turkish SFD Survey
----------------------------------------
NXT Energy Solutions Inc. announced the mobilization of its
aircraft and equipment to begin the contracted SFD survey in
Turkiye that was announced on Sept. 5, 2023.  

The contract is an important milestone for NXT in a new SFD survey
area, in a region generating considerable international exploration
attention, and with the potential for additional clients that will
leverage the ability of NXT's SFD technology to rapidly and
inexpensively identify potential oil and gas reservoirs.
International exploration activity is on the increase in new
potential areas, as world petroleum consumption continues to soar
with population growth in developing economies despite
international efforts at decarbonization.  The SFD technology
represents an environmentally friendly approach to meeting the
challenge.

                           About NXT Energy

NXT Energy Solutions Inc. is a Calgary-based technology company
whose proprietary SFD survey system utilizes quantum-scale sensors
to detect gravity field perturbations in an airborne survey method
which can be used both onshore and offshore to remotely identify
areas with exploration potential for traps and reservoirs.  The SFD
survey system enables the Company's clients to focus their
hydrocarbon exploration decisions concerning land commitments, data
acquisition expenditures and prospect prioritization on areas with
the greatest potential.  SFD is environmentally friendly and
unaffected by ground security issues or difficult terrain and is
the registered trademark of NXT Energy Solutions Inc.  NXT Energy
Solutions provides its clients with an effective and reliable
method to reduce time, costs, and risks related to exploration.

NXT Energy a net loss and comprehensive loss of C$6.73 million in
2022, a net loss and comprehensive loss of C$3.12 million in 2021,
a net loss and comprehensive loss of C$6.03 million in 2020.

Calgary, Canada-based KPMG LLP, the Company's auditor since 2006,
issued a "going concern" qualification in its report dated March
31, 2023, citing that the Company's current and forecasted cash and
cash equivalents and short-term investments position are not
expected to be sufficient to meet its obligations which raises
substantial doubt about its ability to continue as a going concern.


OCTAVE MUSIC: $102.5MM Bank Debt Trades at 16% Discount
-------------------------------------------------------
Participations in a syndicated loan under which Octave Music Group
Inc/The is a borrower were trading in the secondary market around
84.1 cents-on-the-dollar during the week ended Friday, December 1,
2023, according to Bloomberg's Evaluated Pricing service data.

The $102.5 million facility is a Term loan that is scheduled to
mature on April 1, 2030.  The amount is fully drawn and
outstanding.

The Octave Music Group Inc provides in-venue interactive music and
entertainment platform, and in-store background music.



OCWEN FINANCIAL: Egan-Jones Retains B Senior Unsecured Ratings
--------------------------------------------------------------
Egan-Jones Ratings Company, on November 21, 2023, retained its 'B'
foreign currency and local currency senior unsecured ratings on
debt issued by Ocwen Financial Corporation. EJR also withdraws
rating on commercial paper issued by the Company.

Headquartered in West Palm Beach, Florida, Ocwen Financial
Corporation is diversified financial services holding company.



OUTLOOK THERAPEUTICS: Tenshi, Arun Pillai Report 7.4% Equity Stake
------------------------------------------------------------------
Tenshi Healthcare Pte. Ltd. and Arun Kumar Pillai reported in a
Schedule 13D/A filed with the Securities and Exchange Commission
that as of Nov. 10, 2023, they beneficially owned 19,351,493 shares
of common stock of Outlook Therapeutics, Inc., representing 7.4
percent of the Shares outstanding.  This percentage was calculated
based upon 260,245,017 Shares outstanding as of Aug. 10, 2023,
based on the Issuer's Quarterly Report on Form 10-Q filed with the
SEC on Aug. 14, 2023.

The Reporting Persons filed this Amendment No. 18 to report certain
changes in their beneficial ownership of Shares of the Issuer as a
result of the sale of an aggregate 3,631,036 Shares of the Issuer.

A full-text copy of the Schedule 13D/A is available for free at:

https://www.sec.gov/Archives/edgar/data/1649989/000110465923122020/tm2331705d1_sc13da.htm

                       About Outlook Therapeutics

Outlook Therapeutics, Inc., formerly known as Oncobiologics, Inc.
-- http://www.outlooktherapeutics.com-- is a biopharmaceutical
company working to develop the first FDA-approved ophthalmic
formulation of bevacizumab for use in retinal indications,
including wet AMD, DME and BRVO.  If ONS-5010, its investigational
ophthalmic formulation of bevacizumab, is approved, Outlook
Therapeutics expects to commercialize it as the first and only
on-label approved ophthalmic formulation of bevacizumab for use in
treating retinal diseases in the United States, Europe, Japan and
other markets.

Philadelphia, Pennsylvania-based KPMG LLP, the Company's auditor
since 2015, issued a "going concern" qualification in its report
dated Dec. 29, 2022, citing that the Company has incurred recurring
losses and negative cash flows from operations and has an
accumulated deficit, that raise substantial doubt about its ability
to continue as a going concern.


OVAL SQUARED: Seeks to Hire Lane Law Firm as Legal Counsel
----------------------------------------------------------
The Oval Squared Inc. seeks approval from the U.S. Bankruptcy Court
for the Southern District of Texas to employ The Lane Law Firm,
PLLC as its attorneys.

The firm will provide these services:

     a. assist, advise and represent the Debtor relative to the
administration of the chapter 11 case;

     b. assist, advise and represent the Debtor in analyzing the
Debtor's assets and liabilities, investigating the extent and
validity of lien and claims, and participating in and reviewing any
proposed asset sales or dispositions;

     c. attend meetings and negotiate with the representatives of
the secured creditors;

     d. assist the Debtor in the preparation, analysis and
negotiation of any plan of reorganization and disclosure statement
accompanying any plan of reorganization;

     e. take all necessary action to protect and preserve the
interests of the Debtor;

     f. appear, as appropriate, before this Court, the Appellate
Courts, and other Courts in which matters may be heard and to
protect the interests of Debtor before said Courts and the United
States Trustee; and

     g. perform all other necessary legal services in these cases.

The firm will be paid at these rates:

     Robert C. Lane, Partner        $550 per hour
     Joshua Gordon                  $500 per hour
     Associate Attorneys            $375 to $425 per hour
     Paralegals/Legal Assistants    $150 to $190 per hour

The firm will be paid a retainer in the amount of $25,000.

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

Robert C. Lane, Esq., a partner at The Lane Law Firm, PLLC,
disclosed in a court filing that the firm is a "disinterested
person" as the term is defined in Section 101(14) of the Bankruptcy
Code.

The firm can be reached at:

     Robert C. Lane, Esq.
     Joshua D. Gordon, Esq.
     A. Zachary Casas, Esq.
     The Lane Law Firm, PLLC
     6200 Savoy, Suite 1150
     Houston, TX 77036
     Tel: (713) 595-8200
     Fax: (713) 595-8201
     Email: notifications@lanelaw.com
            Joshua.gordon@lanelaw.com
            zach.casas@lanelaw.com

               About The Oval Squared Inc

The Oval Squared Inc. owns and operates a car wash business which
involves providing cleaning and maintenance services for vehicles.
This typically includes washing, waxing, and detailing the exterior
of cars, as well as cleaning the interior. Some car washes may also
offer additional services such as polishing, vacuuming, and odor
removal.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Tex. Case No. 23-34620) on November
28, 2023. In the petition signed by Tristan Williams, director, the
Debtor disclosed $1,624,704 in assets and $5,086,467 in debts.

Judge Eduardo V. Rodriguez oversees the case.

Robert C. Lane, Esq., at the Lane Law Firm, represents the Debtor
as legal counsel.


OWENS & MINOR: Egan-Jones Retains B Senior Unsecured Ratings
------------------------------------------------------------
Egan-Jones Ratings Company, on November 17, 2023, retained its 'B'
foreign currency and local currency senior unsecured ratings on
debt issued by Owens & Minor, Inc. EJR also withdraws rating on
commercial paper issued by the Company.

Headquartered in Virginia, Owens & Minor, Inc. distributes medical
and surgical supplies throughout the United States.



PACKERS HOLDINGS: $1.24BB Bank Debt Trades at 36% Discount
----------------------------------------------------------
Participations in a syndicated loan under which Packers Holdings
LLC is a borrower were trading in the secondary market around 64.3
cents-on-the-dollar during the week ended Friday, December 1, 2023,
according to Bloomberg's Evaluated Pricing service data.

The $1.24 billion facility is a Term loan that is scheduled to
mature on March 9, 2028.  About $1.21 billion of the loan is
withdrawn and outstanding.

Packers Holdings, LLC, known as PSSI, founded in 1972 and
headquartered in Kieler, Wisconsin, is a provider of contract
sanitation services to the food processing industry in the U.S. and
Canada.



PARADOX RESOURCES: $1.1MM DIP Loan from GNG OK'd
------------------------------------------------
The U.S. Bankruptcy Court for the Southern District of Texas,
Houston Division, authorized Paradox Resources, LLC, et al. to use
cash collateral and obtain postpetition financing, on a final
basis.

The Debtors are permitted to obtain supplemental postpetition
financing, consisting of senior secured superpriority term loans in
an aggregate maximum amount of $1.1 million from GNG Partners, LLC
and to incur the DIP Obligations contemplated by the Interim Order;
$700,000 of which will be available upon entry and subject to the
Interim Order.

Among other things, the previous orders approved post-petition
financing from the Debtors' prepetition lender, Washington Federal
Bank, to sustain operations and fund the Chapter 11 Cases while the
Debtors conducted a sale process in accordance with the applicable
milestones set forth in the WaFd DIP Orders. The Milestones
provided, in pertinent part, that (i) the Debtors must have
selected a Stalking Horse Purchaser on or before July 28, 2023;
(ii) the Court must have entered the Bidding Procedures Order on or
before August 4, 2023; (iii) the Bid Deadline will be August 28,
2023; (iv) the Court must have entered the Sale Order on or before
September 11, 2023; and (v) the Debtors must have closed the sale
of the assets on or before October 6, 2023.

The Debtors did not achieve the Milestones and, by letters dated
August 23, 2023, September 7, 2023 and October 4, 2023, WaFd
provided notice of Events of Default under the WaFd DIP Orders and
related DIP loan documents. No later than October 4, 2023, WaFd
declared a termination of any further DIP Loan Commitment under the
WaFd DIP Orders.

Pursuant to the WaFd DIP Orders, the Debtors borrowed an original
principal amount of $4 million prior to WaFd's termination of its
DIP Loan Commitment.

As security for the Supplemental DIP Loan, pursuant to 11 U.S.C.
section 364(c)(2) and section 364(d)(1), Buyer is granted a valid,
binding, continuing, enforceable, fully-perfected senior in
priority security interest in and lien upon, and superior to and
will prime any security interest, mortgage, collateral interest,
lien or claim to, all DIP Collateral, excluding Excluded Causes of
Action, each as defined in the WaFd DIP Orders. The Buyer DIP Liens
will be senior in priority to and priming of the Carve-Out, the DIP
Liens, the Pre-Petition Liens and any Adequate Protection Liens
(each as defined in the WaFd DIP granted to WaFd.

As security for the Supplemental DIP Loan, pursuant to 11 U.S.C.
section 364(c)(1), the Buyer is granted an allowed superpriority
administrative expense claims against each of the Debtors (without
the need to file any proof of claim) with priority over any and all
claims against the Debtors, now existing or hereafter arising, of
any kind whatsoever.

A copy of the Court's order and the Debtor's budget is available at
https://urlcurt.com/u?l=z84hyb from PacerMonitor.com.

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

      $522,130 for the week ending December 3, 2023;
      $421,693 for the week ending December 10, 2023;
      $233,504 for the week ending December 17, 2023; and
       $52,950 for the week ending December 24, 2023.

                 About Paradox Resources, LLC

Paradox Resources, LLC is an integrated energy company that now
owns multiple producing oil and gas fields.

Paradox Resources, LLC and certain affiliates sought protection
under Chapter 11 of the U.S. Bankruptcy Code (Bankr. S.D. Tex. Lead
Case No. 23-90558) on May 22, 2023.

In the petition signed by CEO Todd A. Brooks, Paradox Resources,
LLC disclosed up to $100 million in both assets and liabilities.

Judge David R. Jones oversees the case.

The Debtor tapped Okin Adams Bartlett Curry LLP as legal counsel,
Stout Risius Ross, LLC as restructuring advisor, and Donlin, Recano
& Co., Inc. as notice, claims and balloting agent.


PELICAN POINT: Taps Sam Davis and Associate as Real Estate Broker
-----------------------------------------------------------------
Pelican Point Commons Town Homes, LLC seeks approval from the U.S.
Bankruptcy Court for the Eastern District of North Carolina to
employ Samuel S. Davis III of Sam Davis and Associates Realty, LLC
as its broker.

Mr. Davis will assist in the sale and marketing of the Debtor's
properties.

He and his company will be compensated at the rate of 6 percent of
the final sales price.

Sam Davis and Associates Realty disclosed in a court filing that
his firm is a "disinterested person" as that term is defined in
Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Samuel S. Davis III
     Sam Davis and Associate & Realty, LLC
     501 Continental Drive
     Elizabeth City, NC 27909
     Telephone: (252) 335-7740
     Facsimile: (252) 335-7740
     Email: samdavisrealty@gmail.com

     About Pelican Point Commons Town Homes

Pelican Point Commons Town Homes, LLC filed Chapter 11 petition
(Bankr. E.D.N.C. Case No. 23-03221) on Nov. 6, 2023, with as much
as $1 million in both assets and liabilities. Sainte Robinson,
manager, signed the petition.

Judge David M. Warren oversees the case.

J.M. Cook, PA serves as the Debtor's legal counsel.


PERFORMANCE RESULTS: Unsecureds Will Get 22% of Claims in Plan
--------------------------------------------------------------
Performance Results Plus, Inc., filed with the U.S. Bankruptcy
Court for the Southern District of Ohio a Plan of Reorganization
dated November 27, 2023.

The Debtor is a manufacturer of specialty instrumentation used to
measure flowing water in rivers, streams, reservoirs and lakes.
Michael Adkins is president of the Debtor and is a 9% shareholder
of the Debtor, and the other 91% of the shares are owned by the
Performance Results Plus, Inc. 401(k) Plan, FBO Michael Adkins.

The Debtor was formed in August 2020 for the purpose of acquiring
the assets and real estate of Rickly Hydrological Co., Inc. and
related entities (together, "Rickly"). The Debtor executed an asset
purchase agreement (the "APA") and real estate purchase agreement
with Rickly on November 19, 2020. Approximately two months after
the asset purchase transaction, the Debtor learned that some of the
assets that it believed it purchased were either not owned by
Ricky, encumbered or had been transferred to another business
entity.

The Debtor asserted that Rickly breached its warranties under the
APA, and the Debtor did not make payments on the related notes to
Rickly. As a result, Rickly filed a lawsuit in Delaware County
Common Pleas Court, Case No. 21 CVH 04 0145 (the "Rickly
Litigation"), and the Debtor asserted counterclaims. A jury trial
was conducted in the Rickly Litigation in July 2023, resulting in a
judgment in favor of Rickly against the Debtor in the approximate
amount of $909,000.00 (the "Rickly Judgment").

In 2020, in connection with the APA, the Debtor obtained financing
from the U.S. Small Business Administration ("SBA") through The
Huntington National Bank ("HNB") in the original amount of
approximately $2.3 million (the "HNB Note"). The balance on the HNB
Note is now approximately $1.9 million. In addition, the Debtor has
a line of credit (the "HNB LOC") with a balance of approximately
$245,000.00. As a result of the events, the Debtor could not afford
to make the payments on the HNB Note and the HNB LOC, and the
Debtor determined that this Chapter 11 filing was necessary.

The Debtor continues to operate its business successfully after the
filing of this case. No changes in management have occurred, and
Mr. Adkins continues as the president of the Debtor. Mr. Adkins
will continue as the president following the confirmation of a plan
of reorganization.

The Debtor's financial projections show the Debtor's projected
disposable income for the five-year period pursuant to section
1191(c)(2) of the Code. The final Plan payment is expected to be
paid on or about December 31, 2028, unless there are sufficient
funds to pay the claims of creditors earlier.

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

Non-priority unsecured creditors holding allowed claims will
receive distributions which the Debtor estimates to be 22 cents on
the dollar. This Plan also provides for the payment in full of all
administrative and priority claims.

Class 3.1 consists of Non-Priority Unsecured Creditors. Holders of
allowed non-priority unsecured claims in Class 3.1 will receive 70%
of the net operating income of the Debtor after the payment of
claims in Classes 2.1 and 2.2 for five years in semiannual
disbursements. In addition, claims in Class 3.1 will receive the
Debtor's portion of the net proceeds from the Mann Litigation, if
any. The Debtor estimates that the disbursements without the
proceeds of the Mann Litigation will total approximately 22% of
allowed claims in this class. This Class is impaired.

Class 3.2 consists of Non-Priority Insider Creditors. Holders of
allowed non-priority unsecured claims of insiders will receive no
distribution under the Plan. This Class is impaired.

Payments to be made under this Plan will be made from the funds of
the Debtor existing on the Effective Date, as well as funds
generated subsequent to the Effective Date from the Debtor's
operations. Funds may also be available from the Debtor's pursuit
of any avoidance actions available to it under Chapter 5 of the
Bankruptcy Code, should the Debtor choose to pursue any such
claims.

A full-text copy of the Plan of Reorganization dated November 27,
2023 is available at https://urlcurt.com/u?l=BHQdvU from
PacerMonitor.com at no charge.

Attorneys for Debtor:

     John W. Kennedy, Esq.
     Myron N. Terlecky, Esq.
     STRIP, HOPPERS, LEITHART, MCGRATH & TERLECKY CO., LPA
     575 South Third Street
     Columbus, OH 43215-5759
     Tel: (614) 228-6345
     Fax: (614) 228-6369
     Email: jwk@columbuslawyer.net

                About Performance Results Plus

Performance Results Plus, Inc., owns and operates a hydraulic
machine shop.  Performance Results sought protection under Chapter
11 of the Bankruptcy Code (Bankr. S.D. Ohio Case No. 23-52960) on
Aug. 28, 2023.  In the petition signed by Michael L. Adkins,
president, the Debtor disclosed $3,219,882 in assets and $3,128,718
in liabilities.

Judge Kathryn Preston oversees the case.

John W. Kennedy, Esq., at Strip Hoppers Leithart McGrath & Terlecky
Co., LPA, is the Debtor's legal counsel.


PG&E CORP: S&P Affirms 'BB-' ICR, Alters Outlook to Positive
------------------------------------------------------------
S&P Global Ratings revised the outlooks on PG&E Corp. and Pacific
Gas and Electric Co. (Pac Gas) to positive from stable.

At the same time, S&P affirmed the 'BB-' issuer credit ratings on
PG&E and Pac Gas; the 'BB-' rating on PG&E's senior unsecured debt
(the recovery rating remains '3', 65% estimated recovery); and the
'BBB-' rating on Pac Gas' senior secured first-mortgage bonds (FMB;
the recovery rating remains '1+', 150% estimated recovery).

The positive outlooks reflect the potential for an upgrade within
the next 12 months as PG&E and Pac Gas continue to implement
wildfire mitigation strategies, including those in line with the
utility's 2023 wildfire mitigation plan and ongoing system
hardening against wildfires. In addition, PG&E must maintain funds
from operations (FFO) to debt consistently above 13%.

The positive outlook reflects S&P's expectation that PG&E continues
to improve its wildfire mitigation efforts, without a weakening of
financial measures.

In November 2023, the California Public Utilities Commission (CPUC)
approved a three-year rate increase of $2.66 billion for PG&E
Corp.'s utility Pac Gas effective 2024. The general rate case
increase for natural gas distribution and electricity includes rate
recovery of the cost of undergrounding 1,230 miles of distribution
lines and installation of 770 miles of covered conductor.

The CPUC's recent rate case authorization is credit supportive,
enabling PG&E to recover the costs associated with burying lines
and installing miles of covered conductor. In addition, PG&E has
received authorization to collect costs related to operational
initiatives including public safety power shutoffs (PSPS) and
enhanced powerline safety settings (EPSS) in the 2023 wildfire
mitigation plan.

PG&E's operational management has been effective during the 2023
wildfire season.

S&P said, "Due to climate change, reflected in persistently dry
conditions and high wind events, we expect Pac Gas' service
territory will remain susceptible to wildfire conditions, with over
half the territory in high-fire-threat districts. Despite these
conditions, we believe the company's strategies have resulted in
less-destructive wildfire seasons in 2022 and 2023." PG&E is
employing enhanced technology, identifying high-wind conditions,
proposing to bury 10,000 circuit miles of distribution lines in
high-fire-threat districts, enhancing risk modeling and planning,
continuing vegetation management programs, and effectively using
PSPS and EPSS.

The general rate case bolsters PG&E's financial performance within
its financial risk profile category of significant.

The CPUC issued its final rate case order of $2.66 billion for the
2023-2026 period that takes effect in 2024. The relatively large
rate increase primarily reflects rising capital spending, averaging
nearly $10 billion per year through 2026, and PG&E's wildfire
mitigation efforts including system hardening. We expect FFO to
debt in the 13%-15% range over 2024-2026.

The positive outlooks on PG&E and Pac Gas reflect S&Ps expectation
that PG&E will consistently maintain FFO to debt above 13% while
PG&E and Pac Gas continue wildfire mitigation efforts, including
progress on their 10-year undergrounding plan.

We would revise PG&E and Pac Gas outlooks to stable over the next
12 months if:

-- PG&E does not consistently maintain FFO to debt above 13%;

-- The companies' management of regulatory risk materially
weakens; or

-- Business risk increases.

S&P could raise its ratings on PG&E and Pac Gas over the next 12
months if:

-- Pac Gas' 2023 wildfire mitigation plan is approved;

-- The company is not found to be the cause of a catastrophic
wildfire;

-- The companies progress with their 10-year undergrounding plan;

-- Pac Gas maintains its safety certification;

-- California's other investor-owned utilities are not found to be
the cause of a catastrophic wildfire that could deplete the
Wildfire Fund sooner than expected; and

-- PG&E has FFO to debt consistently greater than 13%.

Environmental, social, and governance factors are all very negative
considerations in our credit rating analysis of PG&E. Climate
change has increased the frequency of wildfires in Northern
California, and environmental factors have become an integral part
of S&P's credit analysis of the company. Its ownership of the
Diablo Canyon nuclear power plant exposes PG&E and Pac Gas to
higher operational risks.

Regarding social factors, the Pac Gas service territory is
susceptible to wildfires and the potential for higher customer
bills due to continued significant investments in wildfire
mitigation, system hardening, and technology. The high social risks
also include the health and safety risks related to nuclear
generation.

Regarding governance factors, the company is the only North
American regulated utility to file for bankruptcy protection twice
over the past two decades and has had confrontational relationships
with regulatory authorities, which in S&P's view have been beyond
isolated episodes and outside industry norms. This has impaired its
reputation, representing a significant risk.



PIEDRA MALA: Case Summary & Four Unsecured Creditors
----------------------------------------------------
Debtor: Piedra Mala Contracting LLC
        301 N Austin St
        Seguin, TX 78155-5506

Business Description: Piedra Mala is a heavy civil soil
                      stabilization contractor covering the State
                      of Texas and specializing in soil
                      stabilization of industrial and
                      infrastructure projects.

Chapter 11 Petition Date: December 1, 2023

Court: United States Bankruptcy Court
       Western District of Texas

Case No.: 23-51662

Judge: Hon. Michael M. Parker

Debtor's Counsel: Ronald Smeberg, Esq.
                  THE SMEBERG LAW FIRM
                  4 Imperial Oaks
                  San Antonio TX 78248-1609
                  Tel: (210) 695-6684
                  E-mail: ron@smeberg.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Ben Lambrecht as manager.

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/LRINLOA/Piedra_Mala_Contracting_LLC__txwbke-23-51662__0001.0.pdf?mcid=tGE4TAMA


PITNEY BOWES: Egan-Jones Retains B- Senior Unsecured Ratings
------------------------------------------------------------
Egan-Jones Ratings Company, on November 14, 2023, retained its 'B-'
foreign currency and local currency senior unsecured ratings on
debt issued by Pitney Bowes Inc. EJR also withdraws rating on
commercial paper issued by the Company.

Headquartered in Stamford, Connecticut, Pitney Bowes Inc. sells,
finances, rents, and services integrated mail and document
management systems.



PLAYPOWER INC: $400MM Bank Debt Trades at 18% Discount
------------------------------------------------------
Participations in a syndicated loan under which PlayPower Inc is a
borrower were trading in the secondary market around 82.4
cents-on-the-dollar during the week ended Friday, December 1, 2023,
according to Bloomberg's Evaluated Pricing service data.

The $400 million facility is a Term loan that is scheduled to
mature on May 10, 2026.  The amount is fully drawn and
outstanding.

PlayPower, Inc. based in Huntersville, North Carolina, primarily
manufactures commercial playground equipment used in parks and
schools throughout North America and Europe.



POLAR US: $1.48BB Bank Debt Trades at 31% Discount
--------------------------------------------------
Participations in a syndicated loan under which Polar US Borrower
LLC is a borrower were trading in the secondary market around 69.0
cents-on-the-dollar during the week ended Friday, December 1, 2023,
according to Bloomberg's Evaluated Pricing service data.

The $1.48 billion facility is a Term loan that is scheduled to
mature on October 15, 2025.  About $1.36 billion of the loan is
withdrawn and outstanding.

Polar US Borrower, LLC is the pass-through entity of ultimate
parent, SK Blue Holdings, LP, an affiliate of private investment
firm, SK Capital Partners. SI Group manufactures performance
additives for use in polymer, rubber, lubricants, fuels, adhesives
applications, surfactants in addition to some specialty chemicals.



PPWC ENTERPRISES: U.S. Trustee Unable to Appoint Committee
----------------------------------------------------------
The U.S. Trustee for Regions 3 and 9 disclosed in a court filing
that no official committee of unsecured creditors has been
appointed in the Chapter 11 case of PPWC Enterprises, Inc.

                       About PPWC Enterprises

PPWC Enterprises, Inc. filed a petition under Chapter 11,
Subchapter V of the Bankruptcy Code (Bankr. N.D. Ohio Case No.
23-51524) on Nov. 1, 2023, with up to $50,000 in assets and up to
$500,000 in liabilities. Frederic Schwieg, Esq., has been appointed
as Subchapter V trustee.

Judge Alan M. Koschik oversees the case.

Steven J. Heimberger, Esq., at Roderick Linton Belfance, LLP,
represents the Debtor as legal counsel.


PREMIER DENTAL: S&P Lowers ICR to 'CCC', Outlook Negative
---------------------------------------------------------
S&P Global Ratings lowered all its ratings on Dental support
organization (DSO) Premier Dental Services Inc. (doing business as
Sonrava Health), including lowering the issuer credit rating to
'CCC' from 'CCC+'. S&P removed the ratings from CreditWatch, where
it placed them with negative implications in October 2023, and
revised the rating outlook to negative.

The negative outlook reflects S&P's view that Sonrava's expected
weak financial performance with consistent negative free operating
cash flow (FOCF) in 2023 and 2024 will increase the risk of a
default or distressed exchange within the next 12 months.

S&P said, "Sonrava will likely remain burdened by soft end-market
demand and increased costs, which we believe elevates the risk of a
default scenario in the next 12 months as its liquidity continues
to deteriorate. We anticipate Sonrava's financial performance will
be worse than previously expected over the next few quarters as
Medicaid redeterminations in California and Texas has a lingering
effect on visit volumes. The company has enacted cost-saving plans,
including workforce reductions and office rationalization, but we
do not expect cash flow to improve until the second quarter of 2024
at the earliest because of the costs to achieve these plans. We do
expect some EBITDA improvement in 2024 from revived marketing
efforts and patient contact, increased patient financing options,
higher specialty volumes, and targeted price increases. We believe
the company is reliant on very favorable outcomes from its cost
cutting and revived marketing efforts to stem cash flow deficits
and meet liquidity needs in the next 12 months, starting from a
quarterly deficit of approximately $30 million.

"We believe improved cash flow also depends on interest rate cuts
in the second half of 2024, which we currently do expect. As such,
we now expect cash burn inclusive of mandatory amortization and
other fixed charges to be $80 million-$100 million for the full
year 2024. A larger portion of the cash burn will occur in the
first half of the year because we expect the company's cost-saving
initiatives to have a greater effect in the back half of the year.

"Sonrava's liquidity position has deteriorated due to operating
cash flow deficits, but we expect continued support from the
sponsor, New Mountain Capital, for at least the first half of 2024.
The company's $50 million receivables-backed facility matures in
December 2023, but we believe the company is currently taking
measures to address this maturity. Additionally, we expect Sonrava
will require additional capital in the first quarter of 2024 but
believe the sponsor's significant commitment of additional capital
in 2023 is a signal they will continue to support the company
during their turnaround efforts in 2024.

"If the first and second quarter of 2024 do not improve cash flow
as expected, we believe the likelihood of sponsor support is lower
and the risk of a default or distressed exchange in the immediate
term will increase significantly. Given our expectation for
continued support over the next three to six months, we believe a
default is more likely in the back half of 2024 than in the first
half.

"The negative outlook on Sonrava reflects our view that the risk of
a default or distressed exchange within the next 12 months is
elevated due to expected weak financial performance with negative
FOCF in 2023 and 2024 and very tight liquidity.

"We could lower the rating if we believe a default or distressed
exchange is likely within six months, likely a result of operating
results failing to improve at the rate expected and the lower
likelihood for sponsor support.

"We could revise the outlook or upgrade the rating if Sonrava's
liquidity improves such that we believe the company can maintain
sufficient liquidity for its operations over the subsequent 12
months."



PRETIUM PKG HOLDINGS: $1.25BB Bank Debt Trades at 22% Discount
--------------------------------------------------------------
Participations in a syndicated loan under which Pretium PKG
Holdings Inc is a borrower were trading in the secondary market
around 78.1 cents-on-the-dollar during the week ended Friday,
December 1, 2023, according to Bloomberg's Evaluated Pricing
service data.

The $1.25 billion facility is a Term loan that is scheduled to
mature on October 1, 2028.  The amount is fully drawn and
outstanding.

Pretium PKG Holdings, Inc. is a manufacturer of rigid plastic
containers for variety of end markets, including food and beverage,
chemicals, healthcare, wellness and personal care. Pretium PKG
Holdings, Inc. is a portfolio company of Clearlake since January
2020.



PRETIUM PKG HOLDINGS: $350MM Bank Debt Trades at 58% Discount
-------------------------------------------------------------
Participations in a syndicated loan under which Pretium PKG
Holdings Inc is a borrower were trading in the secondary market
around 42.3 cents-on-the-dollar during the week ended Friday,
December 1, 2023, according to Bloomberg's Evaluated Pricing
service data.

The $350 million facility is a Term loan that is scheduled to
mature on October 1, 2029.  The amount is fully drawn and
outstanding.

Pretium PKG Holdings, Inc. is a manufacturer of rigid plastic
containers for variety of end markets, including food and beverage,
chemicals, healthcare, wellness and personal care. Pretium PKG
Holdings, Inc. is a portfolio company of Clearlake since January
2020.



PRIME CORE: Polaris Ventures Out as Committee Member
----------------------------------------------------
The U.S. Trustee for Region 3 and 9 disclosed in a court filing
that these creditors are the remaining members of the official
committee of unsecured creditors in the Chapter 11 cases of Prime
Core Technologies, Inc. and its affiliates:

     1. Yousef Abbasi
        15 Webster Drive
        Wayne, NJ 07470
        Phone: (908) 358-7525
        Email: Yousef.a.abbasi@gmail.com

     2. Allsectech, Inc.
        Attn: Aviral Dhirendra
        46C, Velachery Main Road
        Velachery Chennai 600042
        Phone: +9190716126786
        Email: aviral198828@gmail.com

     3. DMG Blockchain Solutions, Inc.
        Attn: Steven Eliscu
        4193 104 St.
        Delta, BC V4K 3N3, Canada
        Phone: (408) 529-0498
        Email: steve@dmgblockchain.com

     4. Net Cents Technology, Inc.
        Attn: Clayton Moore
        9th Floor, 1021 West Hastings St.
        Vancouver, BC, V6C 2R6
        Phone: (778) 836-9844
        Email: claytonmoore@net-cents.com

     5. Stably Corporation
        Attn: Ivan Inchauste
        P.O. Box 2739
        Renton WA 98056
        Phone: (425) 698-7904
        Email: ivan@stably.io

     6. Austin Ward
        100 Van Ness Ave., Apt. 1404
        San Francisco, CA 94105
        Phone: (253) 257-0881
        Email: austindward@proton.me

Polaris Ventures was previously identified as member of the
creditors committee.  Its name no longer appears in the new
notice.

                         About Prime Core

Prime Core Technologies, Inc. and three of its affiliates sought
Chapter 11 bankruptcy protection (Bankr. D. Del. Lead Case No.
23-11161) on Aug. 16, 2023. The petitions were signed by Jor Law as
interim chief executive officer.  The Hon. J. Kate Stickle presides
over the Debtors' cases.

The Debtors listed $50 million to $100 million in estimated assets
and $100 million to $500 million estimated liabilities.

McDermott Will & Emery LLP serves as counsel to the Debtors.  The
Debtors' financial advisor is M3 Advisory Partners, LP; the
investment banker is Galaxy Digital Partners LLC; and the claims
and noticing agent is Stretto.

The U.S. Trustee for Region 3 and 9 appointed an official committee
to represent unsecured creditors in the Debtors' Chapter 11 cases.
The committee tapped Brown Rudnick, LLP and Womble Bond Dickinson
(US), LLP as legal counsels and Province, LLC as financial advisor.


PRIME CORE: Settles Chapter 11 Tokens Claim With Audius Inc.
------------------------------------------------------------
Cryptocurrency custodial business Prime Core Technologies Inc. told
a Delaware bankruptcy judge it has reached a settlement with Audius
Inc. to establish 11 million of Audius' cryptocurrency tokens as
Prime Core's property while handing over others in exchange for
resolving disputed ownership of the coins with Audius.

Prime Core Technologies Inc., et al., filed a motion for an order
(i) approving the Settlement Agreement entered into between the
Debtors, on the one hand, Tiki Labs, Inc. d/b/a Audius Inc and
certain other persons and entities who execute a joinder the
Settlement Agreement, on the other hand; and (ii) authorizing the
sale of certain of the AUDIO, free and clear of all liens, claims,
interests, and encumbrances.

On or around October 2020, Audius contracted with debtor Prime
Trust, LLC, for the provision of certain services, and, in
connection therewith, Audius maintained $AUDIO crypto (the "AUDIO")
with Prime Trust.  The Debtors are currently holding 323,976,629.27
AUDIO.

The Debtors and Audius disagree as to which entity holds legal and
equitable title to the AUDIO, and thus, whether the AUDIO
constitute property of the Debtors' estates.

Over the course of the Chapter 11 cases, the Debtors and Audius
have engaged in good faith, arms'-length discussions regarding
their disputes surrounding the AUDIO.

Following such discussions, the Parties entered into that certain
Settlement Agreement, executed Nov. 27, 2023, by and between the
Debtors, on the one hand, and the Audius Parties, on the other
hand.  The salient terms of the Settlement Agreement are:

     a. The Audius Parties agree that 11,000,000 AUDIO that is
currently held by Prime Trust in an account attributed to Audius
(the "Settlement Payment") will be treated as Prime Trust's
property.

     b. Prime Trust agrees to take reasonable efforts to not
liquidate in excess of 10% of the "24 Hour Trading Volume" of AUDIO
as reflected on http://www.coingecko.com/

     c. The AUDIO Prime Trust holds in accounts of the Audius
Parties will be transferred to Audius within 7 days of the
Effective Date ("Released AUDIO").  Audius is responsible for
transmitting Released AUDIO to the Settling AUDIO Holders.

     d. The Parties agree that Audius and Prime Trust will find a
mutually agreeable time to participate in a recorded zoom
conference during which they will execute two test transactions
prior to transmitting the remaining Released AUDIO.  The Parties
further agree that each of them may employ at their own expense a
blockchain professional to facilitate the transfer of the Released
AUDIO.  The Parties understand that there are inherent risks in
executing cryptocurrency transactions and assume that risk in
connection with the payment of the Released AUDIO.

     e. Any person or entity that holds an account at Prime that is
not an Audius Party is not bound by this Settlement Agreement and
will not receive any Released AUDIO. Prime Trust reserves all
arguments and causes of action against persons or entities that do
not execute this Settlement Agreement.

The Debtors seek to convert the 11,000,000 AUDIO to fiat, in
accordance with the terms of the Settlement Agreement.  The nature
of the AUDIO does not lend itself to undertaking a traditional
marketing and sale process.  Because a relatively liquid market
exists for AUDIO, a marketing and sale process would be
inefficient.  For liquidating 11,000,000 AUDIO, a marketing and
sale process would likely incur more professional fees than
incremental benefits, if any.  The Debtors believe that selling or
otherwise liquidating the AUDIO quickly and efficiently is in the
best interests of their estates, creditors, and stakeholders.  As
such, the Debtors are seeking authority through this Motion to
convert the AUDIO to fiat; and to treat that fiat as property of
Debtors' estate without further order of the Court.

                        About Prime Core

Prime Core Technologies, Inc., was founded in 2016 by Scott Purcell
as a trust and custodial services company with respect to fiat
currency and other more traditional assets, with its primary
product being college savings trusts.  Following the emergence and
exponential growth of the blockchain and cryptocurrency industry,
the Company recalibrated its focus away from providing more
traditional fiat currency custodial services and towards providing
custodial services for cryptocurrency and other digital assets.
Eventually, the Company emerged as a market leader, providing a
unique bundle of products and services that remain unparalleled in
the industry.

Prime Core Technologies, Inc., and three of its affiliates sought
Chapter 11 bankruptcy protection (Bankr. D.N.J. Lead Case No.
23-11161) on Aug. 16, 2023.  The petitions were signed by Jor Law
as interim chief executive officer.  The Hon. J. Kate Stickle
presides over the Debtors' cases.

The Debtors listed $50 million to $100 million in estimated assets
and $100 million to $500 million estimated liabilities.

McDermott Will & Emery LLP serves as counsel to the Debtors.  The
Debtors' financial advisor is M3 Advisory Partners, LP; their
investment banker is Galaxy Digital Partners LLC; and their claims
and noticing agent is Stretto.


PROFESSIONAL DIVERSITY: Incurs $1.32MM Net Loss in 2023 Q3
----------------------------------------------------------
Professional Diversity Network, Inc. filed with the Securities and
Exchange Commission its Quarterly Report on Form 10-Q disclosing a
net loss of approximately $1,320,000, an increase in net loss of
approximately $226,000, compared to a net loss of approximately
$1,095,000 during the three months ended September 30, 2022.

During the nine months ended September 30, 2023, the Company
incurred a net loss of approximately $3,861,000 from continuing
operations, an increase in net loss of approximately $1,824,000,
compared to a net loss of approximately $2,038,000 during the same
period in the prior year.

"While our industry has seen the slowing through the second quarter
of 2023, we are seeing an uptick in corporate spend in the third
quarter of 2023 and continuing into the fourth quarter of 2023 as
well. We continue to focus on strategic targeting of industries and
business that we feel are in need of our services and we are seeing
an increase in sales," said Adam He, CEO of Professional Diversity
Network.

There are conditions that raise substantial doubt about the
Company's ability to continue as a going concern, the Company said.
The Company explained that at September 30, 2023, its principal
sources of liquidity were its cash and cash equivalents.

"Our principal sources of liquidity are our cash and cash
equivalents, including net proceeds from the issuances of common
stock, if any. As of September 30, 2023, we had cash and cash
equivalents of $615,000 compared to cash and cash equivalents of
$1,237,000 at December 31, 2022. We had an accumulated deficit of
$102,180,178 at September 30, 2023."

"In March 2023, we entered into a stock purchase agreement with
Yiran Gu, a former investor of the Company and a citizen of the
People's Republic of China, in connection with the purchase by Gu
of 333,181 shares of our common stock at a price of approximately
$2.10 per share for aggregate gross proceeds of $700,000."

"In June 2023, we entered into a stock purchase agreement with
Tumim Stone Capital LLC. Under the terms and subject to the
conditions of the stock purchase agreement, we have the right, but
not the obligation, to sell to the Investor, and the Investor is
obligated to purchase, up to $12,775,000‎ ‎ worth of newly
issued shares of our common ‎stock, subject to certain
limitations and the satisfaction (or, where permissible, the
waiver) of the conditions set forth in the stock purchase
agreement. Pursuant to the stock purchase agreement, we issued and
sold 469,925 Purchase Shares to the Investor, at a price of $4.256
per share (representing the average official closing price of the
common stock on The Nasdaq Capital Market for the five consecutive
trading days ending on the trading day immediately prior to the
date of the stock purchase agreement), for aggregate gross proceeds
to the Company of $2,000,000, in an initial purchase. Pursuant to
the terms of the stock purchase agreement, as consideration for the
Investor's commitment to purchase shares of common stock at our
direction from time to time, subject to the conditions and
limitations set forth in the stock purchase agreement, upon
execution of the stock purchase agreement on September 30, 2023, we
also issued to the Investor 176,222 shares of common stock, valued
at $4.256 per share (the same per share value as each Initial
Purchase Share sold to the Investor in the Initial Purchase), or a
total aggregate value equal to $750,000 for the Commitment
Shares."

"We continue to focus on our overall profitability by reducing
operating and overhead expenses. We have continued to generate
negative cash flows from operations, and we expect to incur net
losses for the foreseeable future, especially considering the
recessionary and inflationary environments has had and may continue
on our liquidity and financial position. These conditions raise
substantial doubt about our ability to continue as a going concern.
Our ability to continue as a going concern is dependent on our
ability to further implement our business plan, raise capital, and
generate revenues. The consolidated financial statements do not
include any adjustments that might be necessary if we are unable to
continue as a going concern."

"We are closely monitoring operating costs and capital
requirements. Our Management continues to contain and reduce costs,
including terminating non-performing employees and eliminating
certain positions, replacing and negotiating with certain vendors,
and implementing technology to reduce manual time spent on routine
operations. If we are still not successful in sufficiently reducing
our costs, we may then need to dispose of our other assets or
discontinue business lines."

"While we believe that our cash and cash equivalents at September
30, 2023 and cash flow from operations may be sufficient to meet
our working capital requirements for the fiscal year ending
December 31, 2023, beyond that time frame our available funds and
cash flow from operations may not be sufficient to meet our working
capital requirements without the need to increase revenues, or
raise capital by the issuance of common stock, including through
the aforementioned line of equity. There can be no assurances that
our business plans and actions will be successful, that we will
generate anticipated revenues, or that unforeseen circumstances
will not require additional funding sources in the future or
require an acceleration of plans to conserve liquidity. Future
efforts to raise additional funds may not be successful or they may
not be available on acceptable terms, if at all."

A full-text copy of the Company's Form 10-Q Report is available at
https://tinyurl.com/yjbvjdns

                     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 professionals.  The Company operates subsidiaries in the
United States including National Association of professional Women
(NAPW) and its brand, International Association of Women (IAW),
which is one of the largest, most recognized networking
organizations of professional women in the country, spanning more
than 200 industries and professions.  Through an online platform
and its relationship recruitment affinity groups, the Company
provides its employer clients a means to identify and acquire
diverse talent and assist them with their efforts to comply with
the Equal Employment Opportunity Office of Federal Contract
Compliance Program.

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 Sept. 30, 2023, Professional Diversity has $6,578,196 total
assets and $4,441,488 total liabilities.

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.



PURDUE PHARMA: OxyContin Deal With Sacklers Lands at Supreme Court
------------------------------------------------------------------
NPR reports that the opioid crisis comes to the Supreme Court
Monday, Dec. 4, 2023, as the justices hear arguments in a challenge
to the bankruptcy deal meant to compensate victims of the highly
addictive pain killer OxyContin.

Under the terms of the deal approved by a lower court, Purdue
Pharma -- the maker, aggressive peddler, and deceptive marketer of
Oxycontin -- agreed to pay billions of dollars to those harmed in
the opioid epidemic. In exchange, the deal shields members of the
Sackler family from personal liability, though they owned and ran
the company.

"Within the last 20 years, more than 500,000 Americans have been
killed by overdoses," the documentary recounts.  "This was a new
drug cartel. They were drug dealers wearing suits and lab coats."

By 2020, Purdue Pharma pleaded guilty to three criminal charges.
The company agreed that it owed $8 billion in criminal and civil
fines, most of it to be paid to state and local governments
handling the fallout of the opioid crisis.  Most of the money was
conditioned on the company reaching a deal in bankruptcy court that
would reimburse victims of the opioid epidemic, including those
state and local governments, as well as individuals who were
harmed.

That deal that is at the center of Monday's case because it
releases the Sacklers from personal liability, despite the fact
that all three of the original Sackler brothers who bought Purdue
and ultimately developed OxyContin were doctors.  And, six Sacklers
sat on the board of the company, including the chairman Richard
Sackler, who closely directed the firm's aggressive and deceptive
marketing strategy of OxyContin as not causing addiction.

Under the original bankruptcy deal with the company, the Sacklers
kicked in $4 billion to be divided among the state and local
governments, and others.  But, at the same time the Sackler family
members were to be released from any further liability.

When eight states and the District of Columbia balked at the
amount, the Sacklers upped the ante to $6 billion, with the
remaining $2 billion coming from the assets and future earnings of
a new non-profit company formed after Purdue's dissolution.

After the Sacklers increased their contribution to $6 billion, the
objecting states withdrew their opposition, and 95% of the state,
local and tribal governments, as well as groups of individuals
voted to approve the settlement.

                     Critics of Agreement

But, United States Trustee William Harrington, who oversees
bankruptcy cases in New York, Connecticut and Vermont, objected to
the deal. Representing him in the Supreme Court Monday, the Biden
administration will argue that the bankruptcy law does not
authorize bankruptcy courts to approve a release from liability for
third parties like the Sacklers.

Georgetown University law professor Adam Levitin says that the
Sacklers' $6 billion to be paid over eight years is buying them not
only a release from liability, it is ensuring that they will not
have to testify about their misdeeds in future litigation, and they
will be able to keep about half of their money and other assets.

"The Sacklers do not want to have to be in the bankruptcy
fishbowl," Levitin says. "They're wanting to get bankruptcy at half
price."

Levitan add that the release from liability covers more than just
the Sacklers.  It also includes lots of other Sackler acolytes,
from their lawyers to consultants, doctors, even former Sen. Luther
Strange, who was a Purdue lobbyist after leaving the Senate.  "None
of them have to pay a dime," he observers, but all of them would be
released from liability in the deal.

"Bankruptcy is supposed to provide relief for honest but
unfortunate debtors. And those are people who file for bankruptcy
and pay the price. They come clean about their assets and give up
all of their assets to their creditors," says Levitin. "The
Sacklers are not doing either of those things."

'The perfect can't be the enemy of the good'

Not everyone who studies bankruptcy agrees.

"I think its backseat driving to say that it's not good enough,"
Columbia Law professor Edward Morrison says. "The perfect can't be
the enemy of the good."

Indeed, as Morrison notes, the Sacklers have had 20 years to hide
their money overseas in places that are perhaps possible but costly
and time consuming to reach.

"Do we want to burn up value reaching those assets and those
people, or do we want to just pay the money that's available to the
victims?" Morrison asks. "Maybe its a tradeoff we wouldn't have to
make in an ideal world. But we don't live in a perfect world."

Bankruptcy court has a special role to play particularly in large
cases like this, he notes, because this is the one place where a
settlement can be reached with so many victims from so many places,
with so many diverse interests.

That said, though, the Supreme Court has, of late, signaled its
skepticism about bankruptcy judges, viewing them as a lesser form
of judge because they serve for limited terms and are appointed by
courts of appeal, not the president.

And yet, as Morrison points out, bankruptcy courts serve as
something of "a safety valve" for dealing with wrongful conduct
that results in mass injuries.

So, if the justices do reverse the Purdue Pharma deal, Morrison
says, "it'll be a huge mess."

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

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

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

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

On Sept. 15 and 16, 2019, Purdue Pharma L.P. and 23 affiliated
debtors each filed a voluntary petition for relief under Chapter 11
of the U.S. Bankruptcy Code (Bankr. S.D.N.Y. Lead Case No.
19-23649), after reaching terms of a preliminary agreement for
settling the massive opioid litigation.  The Debtors' consolidated
balance sheet as of Aug. 31, 2019, showed $1.972 billion in assets
and $562 million in liabilities.

U.S. Bankruptcy Judge Robert Drain oversees the cases.   

The Debtors tapped Davis Polk & Wardwell, LLP and Dechert, LLP, as
legal counsels; PJT Partners as investment banker; AlixPartners as
financial advisor; and Grant Thornton, LLP as tax structuring
consultant.  Prime Clerk, LLC, is the claims agent.

Akin Gump Strauss Hauer & Feld LLP and Bayard, P.A., represent the
official committee of unsecured creditors appointed in the Debtors'
bankruptcy cases.

David M. Klauder, Esq., is the fee examiner appointed in the
Debtors' cases.  The fee examiner is represented by Bielli &
Klauder, LLC.

                          *     *     *

U.S. Bankruptcy Judge Robert Drain in early September 2021 approved
a plan to turn Purdue into a new company (Knoa Pharma LLC) no
longer owned by members of the Sackler family, with its profits
going to fight the opioid epidemic.  The Sackler family agreed to
pay $4.3 billion over nine years to the states and private
plaintiffs and in exchange for a lifetime legal immunity.  The deal
resolves some 3,000 lawsuits filed by state and local governments,
Native American tribes, unions, hospitals and others who claimed
the company's marketing of prescription opioids helped spark and
continue an overdose epidemic.

Separate appeals to approval of the Plan have already been filed by
the U.S. Bankruptcy Trustee, California, Connecticut, the District
of Columbia, Maryland, Rhode Island and Washington state, plus some
Canadian local governments and other Canadian entities.

In early March 2022, Purdue Pharma reached a nationwide settlement
over its role in the opioid crisis, with the Sackler family members
boosting their cash contribution to as much as $6 billion.  The
settlement was hammered out with attorneys general from the eight
states -- California, Connecticut, Delaware, Maryland, Oregon,
Rhode Island, Vermont and Washington -- and D.C. who had opposed
the previous settlement.


QUEST SOFTWARE: $2.81BB Bank Debt Trades at 27% Discount
--------------------------------------------------------
Participations in a syndicated loan under which Quest Software Inc
is a borrower were trading in the secondary market around 73.3
cents-on-the-dollar during the week ended Friday, December 1, 2023,
according to Bloomberg's Evaluated Pricing service data.

The $2.81 billion facility is a Term loan that is scheduled to
mature on February 1, 2029.  About $2.77 billion of the loan is
withdrawn and outstanding.

Quest Software provides software solutions. The Company offers
enterprise software that identities, users and data, streamlines IT
operations, and hardens cyber security from the inside out. Quest
Software serves customers in the United States.



QUEST SOFTWARE: $765MM Bank Debt Trades at 38% Discount
-------------------------------------------------------
Participations in a syndicated loan under which Quest Software Inc
is a borrower were trading in the secondary market around 61.8
cents-on-the-dollar during the week ended Friday, December 1, 2023,
according to Bloomberg's Evaluated Pricing service data.

The $765 million facility is a Term loan that is scheduled to
mature on February 1, 2030.  The amount is fully drawn and
outstanding.

Quest Software provides software solutions. The Company offers
enterprise software that identities, users and data, streamlines IT
operations, and hardens cyber security from the inside out. Quest
Software serves customers in the United States.



R&D TRANSPORT: Deborah Caruso Named Subchapter V Trustee
--------------------------------------------------------
The U.S. Trustee for Region 10 appointed Deborah Caruso, Esq., at
Rubin & Levin as Subchapter V trustee for R&D Transport Inc.

Ms. Caruso will be paid an hourly fee of $350 for her services as
Subchapter V trustee and will be reimbursed for work-related
expenses incurred.

Ms. Caruso declared that she is a disinterested person according to
Section 101(14) of the Bankruptcy Code.

The Subchapter V trustee can be reached at:

     Deborah J. Caruso, Esq.
     Rubin & Levin
     135 N. Pennsylvania St., Suite 1400
     Indianapolis, IN 46204
     Phone: (317) 860-2928
     Email: dcaruso@rubin-levin.net

                        About R&D Transport

R&D Transport, Inc. is a general freight trucking company in
Indianapolis, Ind.

R&D Transport filed a petition under Chapter 11, Subchapter V of
the Bankruptcy Code (Bankr. S.D. Ind. Case No. 23-04973) on Nov. 8,
2023, with $50,000 to $100,000 in assets and $1 million to $10
million in liabilities. Cathy Reed, president, signed the
petition.

Judge James M. Carr presides over the case.

David Krebs, Esq., at Hester Baker Krebs, LLC represents the Debtor
as legal counsel.


RADIATE HOLDCO: $3.42BB Bank Debt Trades at 22% Discount
--------------------------------------------------------
Participations in a syndicated loan under which Radiate Holdco LLC
is a borrower were trading in the secondary market around 77.6
cents-on-the-dollar during the week ended Friday, December 1, 2023,
according to Bloomberg's Evaluated Pricing service data.

The $3.42 billion facility is a Term loan that is scheduled to
mature on September 25, 2026.  About $3.35 billion of the loan is
withdrawn and outstanding.

Radiate Holdco LLC, also known as Astound Broadband, and backed by
Stonepeak, is a broadband communications services provider and
cable operator doing business via regional providers RCN, Grande
Communications, Wave Broadband and enTouch Systems.



RED INTERMEDIATECO: Moody's Withdraws 'B3' CFR on Debt Repayment
----------------------------------------------------------------
Moody's Investors Service has withdrawn the B3 Corporate Family
Rating and B3-PD Probability of Default Rating of Red
IntermediateCo LLC (dba Virgin Pulse), and the B2 ratings on the
senior secured first lien bank credit facilities and the Caa2
rating on the senior secured second lien bank credit facility of
Virgin Pulse, Inc., a wholly-owned indirect subsidiary of Red
IntermediateCo LLC. The outlook for both entities prior to the
withdrawal was negative.

RATINGS RATIONALE

Moody's has withdrawn the ratings because Virgin Pulse's debt
previously rated by Moody's has been fully repaid. This follows the
merger of Virgin Pulse and HealthComp, a health benefits and
analytics platform. In connection with the transaction closing in
November 2023, Virgin Pulse has fully repaid the existing senior
secured bank credit facilities, including $531 million outstanding
of the first lien term loan due 2028 and $200 million outstanding
of second lien term loan due 2029.

COMPANY PROFILE

Virgin Pulse is a provider of subscription-based digital health and
wellbeing enterprise software and related service for employers and
payors. The company provides a customized platform under the brand
Homebase for Health to clients, with a suite of solutions. As of
last twelve months ended June 2023, net revenue totaled $377
million.


REDSTONE HOLDCO 2: $1.11BB Bank Debt Trades at 24% Discount
-----------------------------------------------------------
Participations in a syndicated loan under which Redstone Holdco 2
LP is a borrower were trading in the secondary market around 76.4
cents-on-the-dollar during the week ended Friday, December 1, 2023,
according to Bloomberg's Evaluated Pricing service data.

The $1.11 billion facility is a Term loan that is scheduled to
mature on April 27, 2028.  The amount is fully drawn and
outstanding.

Redstone Holdco 2 LP and Redstone Buyer LLC were formed as part of
the buyout of the RSA Security business from Dell Inc.



RESHAPE LIFESCIENCES: Grosses $1.2M Proceeds From Warrants Exercise
-------------------------------------------------------------------
ReShape Lifesciences, Inc. announced that it has entered into a
warrant exercise agreement with an existing accredited investor to
exercise outstanding warrants to purchase an aggregate of 5,382,500
shares of the company's common stock.  

In consideration for the immediate exercise of the existing
warrants for cash, the exercising holder received new unregistered
warrants to purchase up to an aggregate of 10,765,000 shares (equal
to 200% of the shares of common stock issued in connection with the
exercise) of the company's common stock.  In connection with the
exercise, the company also agreed to reduce the exercise price of
the 5,382,500 exercised warrants and 6,960,351 remaining
unexercised warrants to $0.23, which is equal to the most recent
closing price of the company's common stock on The Nasdaq Capital
Market prior to the execution of the warrant exercise agreement.

The new warrants will become exercisable six months following
issuance at an initial exercise price of $0.23 per share, which is
subject to reduction as set forth in the new warrants if approved
by the Company's stockholders in accordance with the rules of the
Nasdaq Stock Market, and have a term of exercise equal to five and
one-half years.  The company agreed to file a resale registration
statement within 30 days with respect to the new warrants and the
shares of common stock issuable upon exercise of the new warrants
and to hold a meeting of its stockholders to seek approval of the
potential reduction of the exercise price of the new warrants.  The
warrants being exercised and the new warrants each include a
beneficial ownership limitation that prevents the investor from
owning more than 9.99%, with respect to the existing warrants, and
4.99%, with respect to the new warrants, of the company's
outstanding common stock at any time.

The gross proceeds to the company from the exercise of the existing
warrants was approximately $1.2 million, prior to deducting
placement agent fees and estimated offering expenses.  The company
intends to use the net proceeds for commercial growth, working
capital and general corporate purposes.

Maxim Group LLC acted as the exclusive warrant inducement agent and
financial advisor for the transaction.

                       About ReShape Lifesciences

ReShape Lifesciences Inc. (Obalon Therapeurtics, Inc.) is a weight
loss and metabolic health-solutions company, offering an integrated
portfolio of proven products and services that manage and treat
obesity and metabolic disease.

Reshape Lifesciences reported a net loss of $46.21 million for the
year ended Dec. 31, 2022, compared to a net loss of $63.15 million
for the year ended Dec. 31, 2021. As of March 31, 2023, the Company
had $16.35 million in total assets, $8.59 million in total
liabilities, and $7.76 million in total stockholders' equity.

Irvine, California-based RSM US LLP, the Company's auditor since
2022, issued a "going concern" qualification in its report dated
April 17, 2023, citing that the Company has suffered recurring
losses and negative cash flows.  The Company currently does not
generate revenue sufficient to offset operating costs and
anticipates such shortfalls to continue.  This raises substantial
doubt about the Company's ability to continue as a going concern.


RGP INC: Voluntary Chapter 11 Case Summary
------------------------------------------
Debtor: RGP, Inc.
          d/b/a Quality Team 1
        13381 Elmyra
        Detroit, MI 48227

Business Description: Quality Team 1 is an ISO 9001:2008-
                      registered company specializing in contract
                      inspection, customer representation and
                      launch support with a primary focus on the
                      automotive industry.

Chapter 11 Petition Date: December 1, 2023

Court: United States Bankruptcy Court
       Eastern District of Michigan

Case No.: 23-50578

Judge: Hon. Maria L Oxholm

Debtor's Counsel: Lynn M. Brimer, Esq.
                  STROBL PLLC
                  33 Bloomfield Hills Parkway
                  Suite 125
                  Bloomfield Hills, MI 48304
                  Tel: (248) 540-2300

Total Assets: $2,092,222

Total Liabilities: $5,116,368

The petition was signed by Bradley Williams as president.

A copy of the Debtor's list of 20 largest unsecured creditors is
now available for download at PacerMonitor.com.

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

https://www.pacermonitor.com/view/2P5G6ZA/RGP_Inc__miebke-23-50578__0001.0.pdf?mcid=tGE4TAMA


RICHMOND HOSPITALITY: Enters $2.2M Sale Agreement with Manny Chadha
-------------------------------------------------------------------
Richmond Hospitality LLC submitted a Second Amended Disclosure
Statement describing Second Amended Plan of Liquidation dated
November 27, 2023.

The Plan is a liquidating plan.  The Plan provides for payments on
Allowed Claims in accordance with the priorities for claims and
requirements as set forth under the Bankruptcy Code.

The Debtor was poised to develop a beautiful 80-room Best Western
"Vib" hotel in Staten Island ("Project").  In connection with the
Project, on December 19, 2014, the Debtor and RA Properties, LLC
entered into a 99-year ground lease agreement (the "Ground Lease"
or "Lease") with the Debtor for the premises located at 100-110
South Bridge Street, Staten Island, New York (the "Premises" or the
"Property").

The Debtor entered a new sale agreement for a purchase of the
assets (the Lease and the Project) with buyer Manny Chadha for a
sale price of $2.195 million. The Debtor filed a motion seeking
Court approval of the private sale which is pending before the
Court.

              New Litigation against the Landlord

After, among other things, the Landlord's unlawful and improper
interference with the sale process, the Debtor, on November 9,
2023, commenced an adversary proceeding10 against the Landlord and
its principal in this Court, by the filing of a complaint seeking
equitable and legal remedies against the Landlord, including
without limitation, money damages in excess of $4 million (the
"2023 Landlord Adversary Proceeding").

Class 1 consists of the Secured Claim of Lender. The Holder of the
Allowed Class 1 Claim shall receive payment on account of its
Allowed Secured Claim on the Effective Date, or as soon as
reasonably practicable, upon the occurrence of each of the
following: (a)(i) after the Debtor's receipt, and in the amount of,
the net proceeds from the sale/assignment of the Lease and the
Project; (a)(ii) Debtor's receipt of the net proceeds from the
defaulted deposit15 being held in Debtor's counsel's IOLA account
on behalf of the Debtor's estate; (b) contributions from the
Debtor's individual members from the net proceeds of equity in and
from nondebtor real estate collateral in the aggregate sum of
$2,000,00016; (c) the net proceeds received from the 2023 Landlord
Adversary Proceeding; (d) the final resolution of Debtor's
objection to the Lender's Claim,; and (e) the final determination
by the Court (or agreement by the Debtor, Debtor’s counsel and
the Lender approved by the Court), upon separate application,
concerning the amount of the net proceeds of the foregoing pursuant
to Section 506(c) of the Bankruptcy Code, with the Debtor and
Debtor's counsel fully reserving all rights in connection
therewith.

Class 2 consists of Unsecured Claim of Lender. On the Effective
Date, or as soon as reasonably practicable after receipt of the
recoveries from any claims of the estate, including without
limitation, the Affirmative Litigation Claims, (except relating to
the 2023 Landlord Adversary Proceeding together with the Debtor's
section 506(c) rights and proceeds), and after the date upon which
all objections to unsecured Claims in Classes 2 and 3 have been
resolved or adjudicated by the Bankruptcy Court, subject to and in
accordance with the Liquidating Trust, from and to the extent of
Available Funds, the Holder of the Allowed Class 2 Claim shall
receive payment on account of its Allowed General Unsecured Claim
in the amount of its Pro Rata share, together and simultaneously
with Class 3, of Available Funds, after payment in full of Allowed
Administrative Expense Claims and U.S. Trustee fees, and Allowed
Priority Tax Claims, except as otherwise agreed with the Holder of
such Claim, and subordinate and subject to reserves for (i) U.S.
Trustee fees and (ii) the Liquidating Trustee for fees and expenses
(including any of his Professionals or employees as set forth
herein) in connection with the Liquidating Trust.

Class 3 consists of General Unsecured Claims. On the Effective
Date, or as soon as reasonably practicable after receipt of the
recoveries from any claims of the estate, including without
limitation, the Affirmative Litigation Claims, (except relating to
the 2023 Landlord Adversary Proceeding together with the Debtor's
section 506(c) rights and proceeds), and after the date upon which
all objections to unsecured Claims in Classes 2 and 3 have been
resolved or adjudicated by the Bankruptcy Court, subject to and in
accordance with the Liquidating Trust, from and to the extent of
Available Funds, each Holder of an Allowed Class 3 Claim shall
receive payment on account of its Allowed General Unsecured Claim
in the amount of its Pro Rata share, together and simultaneously
with Class 2, of Available Funds, after payment in full of Allowed
Administrative Expense Claims and U.S. Trustee fees, and Allowed
Priority Tax Claims, except as otherwise agreed with the Holder of
such Claims, and subordinate and subject to reserves for (i) U.S.
Trustee fees and (ii) the Liquidating Trustee for fees and expenses
in connection with the Liquidating Trust.

Distributions to Allowed Claimants under the Plan will be funded
from Available Funds, which predominantly include and consist of
(a) sale proceeds received from the sale and assignment of the
Lease and the Project (as a combination sale), (b) the defaulted
deposit from the prior stalking horse bidder in the sum of
$200,000, (c) the additional distinct monetary contributions from
the Debtor's members as to the Class 1 Claim, and the Class 2 and 3
Claims, respectively, and (d) the recoveries realized from the
Affirmative Litigation Claims as prosecuted by the Debtor's estate
and/or the Liquidating Trust. Further, the minimum distributions to
Allowed Unsecured Creditors shall be paid from a deposit
contributed from the members of the Debtor.  

A full-text copy of the Second Amended Disclosure Statement dated
November 27, 2023 is available at https://urlcurt.com/u?l=SO3v8J
from PacerMonitor.com at no charge.

Attorneys for the Debtor:

     Adam P. Wofse, Esq.
     Joseph S. Maniscalco, Esq.
     LAMONICA HERBST & MANISCALCO, LLP
     3305 Jerusalem Avenue  
     Wantagh, NY 11793
     Tel: (516) 826-6500

                   About Richmond Hospitality

Richmond Hospitality, LLC, is a real estate hotel development owner
and operator that was poised to develop an 80-room Best Western
Vibe hotel in Staten Island.

Richmond Hospitality filed its voluntary petition under Chapter 7
of the Bankruptcy Code on March 16, 2022. On May 18, 2022, the
court ordered the conversion of the case to one under Chapter 11
(Bankr. E.D.N.Y. Case No. 22-40507). At the time of the filing, the
Debtor listed $1 million to $10 million in both assets and
liabilities.

Judge Jil Mazer-Marino presides over the case.

Joseph S. Maniscalco, Esq., at LaMonica Herbst & Maniscalco, LLP
and Stuart R. Berg, P.C. serve as the Debtor's bankruptcy counsel
and special litigation counsel, respectively.


RITE AID: $425MM Bank Debt Trades at 24% Discount
-------------------------------------------------
Participations in a syndicated loan under which Rite Aid Corp is a
borrower were trading in the secondary market around 75.9
cents-on-the-dollar during the week ended Friday, December 1, 2023,
according to Bloomberg's Evaluated Pricing service data.

The $425 million facility is a Term loan that is scheduled to
mature on August 20, 2026.  About $398.1 million of the loan is
withdrawn and outstanding.

Rite Aid -- http://www.riteaid.com-- is a full-service pharmacy
chain that meets customer needs with a wide range of vehicles that
offer convenience, including retail and delivery pharmacy, as well
as services offered through its wholly owned subsidiaries, Elixir,
Bartell Drugs and Health Dialog. Elixir, Rite Aid's pharmacy
benefits and services company, consists of accredited mail and
specialty pharmacies, prescription discount programs and an
adjudication platform to offer superior member experience and cost
savings. Health Dialog provides healthcare coaching and disease
management services via live online and phone health services.
Bartell Drugs is a regional chain that has supported the health and
wellness needs in the Seattle area for more than 130 years.


RITE AID: A&G Plans to Market Addt'l Tranche of Pharmacy Leases
---------------------------------------------------------------
A&G Real Estate Partners, in its capacity as real estate advisor to
Rite Aid Corporation ("Rite Aid" or the "Company"), on Dec. 4
announced plans to market for sale an additional tranche of
neighborhood pharmacy leases, pending approval by the U.S.
Bankruptcy Court for the District of New Jersey.

The latest grouping comprises 79 store leases that will be made
available in private sales, pending court approval. This tranche
follows the 92 store leases that became available on November 15,
2023. To date, A&G has marketed 180 Rite Aid and Bartell Drugs
leases, and 73 of which have been removed due to a sale or
rejection of the lease.

In connection with Rite Aid's financial restructuring process, the
Company is working collaboratively with its financial stakeholders
to reduce its debt and better position its business for long-term
success. As part of this process, Rite Aid continues to assess its
property portfolio and may close additional stores to optimize its
real estate footprint and improve its overall financial
performance.

Including options, all leases being marketed by Rite Aid—the
third-largest drugstore chain in the United States—boast more
than 10 years of remaining term. The newly available leases are
located in the following 11 states:

   * California (11)
   * Connecticut (5)
   * Maryland (1)
   * Michigan (11)
   * New Jersey (6)
   * New York (3)
   * Ohio (9)
   * Oregon (4)
   * Pennsylvania (11)
   * Virginia (7)
   * Washington (11)

Within this new grouping of available leases, the stores range from
5,502 to 31,468 square feet. The highly visible sites include 53
freestanding locations (41 of which offer attached one- or two-lane
drive-throughs). Nineteen stores are located in strip or power
centers, and seven are in central business districts.

Meanwhile, A&G continues to market previously announced Rite Aid
leases and fee-owned properties. "The fee-owned properties have
generated strong interest among investors and operators across the
country," said Andy Graiser, Co-President of New York-based A&G.
"We continue to entertain offers on these locations."

As the Company's restructuring process moves forward, A&G may
market additional leases, with the total number depending on the
outcome of ongoing negotiations between A&G and Rite Aid landlords.


"In consultation with A&G, Rite Aid is working to strengthen its
overall financial position by reducing its rent expenses and
optimizing its portfolio," Graiser said. "As it does so, other
retailers and investors are now able to acquire leases and
properties that once were out of reach locations, in attractive
markets across the United States."

For additional details, visit https://www.agrep.com/rite-aid and/or
contact Mike Matlat, (631) 465-9508, mike@agrep.com, or Todd Eyler,
(914) 325-1602, todd@agrep.com.

                    About Rite Aid Corp.

Rite Aid -- http://www.riteaid.com/-- is a full-service pharmacy
that improves health outcomes.  Rite Aid is defining the modern
pharmacy by meeting customer needs with a wide range of vehicles
that offer convenience, including retail and delivery pharmacy, as
well as services offered through our wholly owned subsidiaries,
Elixir, Bartell Drugs and Health Dialog. Elixir, Rite Aid's
pharmacy benefits and services company, consists of accredited mail
and specialty pharmacies, prescription discount programs and an
industry leading adjudication platform to offer superior member
experience and cost savings. Health Dialog provides healthcare
coaching and disease management services via live online and phone
health services.  Regional chain Bartell Drugs has supported the
health and wellness needs in the Seattle area for more than 130
years.  Rite Aid employs more than 6,100 pharmacists and operates
more than 2,100 retail pharmacy locations across 17 states.

The Debtors sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D.N.J. Lead Case No. 23-18993) on Oct. 15, 2023.  In
the petition signed by Jeffrey S. Stein, chief executive officer
and chief restructuring officer, Rite Aid disclosed $7,650,418,000
in total assets and $8,597,866,000 in total liabilities.

Judge Michael B. Kaplan oversees the cases.

The Debtors tapped Kirkland & Ellis LLP and Kirkland & Ellis
International LLP as general bankruptcy counsel, Cole Schotz, P.C.,
as local bankruptcy counsel, Guggenheim Partners as investment
banker, Alvarez & Marsal North America, LLC, as financial, tax and
restructuring advisor, and Kroll Restructuring Administration as
claims and noticing agent.


ROYALE ENERGY: Releases Operations Update on Permian Basin JDA
--------------------------------------------------------------
Royale Energy, Inc. announced new progress on its Joint Development
Agreement (JDA) with Ares Energy LTD, located in the Permian Basin,
Texas.  This project is a horizontal resource play in the
Mississippian interval.  Royale and its investors have a 7% Working
Interest in the third and fourth wells drilled on the 6,900 net
acres project, located in Ector County, Texas.

OPERATIONS

To date there have been four wells drilled on this acreage.  The
third well that was completed in October 2023 demonstrated an
initial production rate of 1,093 BOPD & 1,332 MCFD, with expected
reserves exceeding 1,400,000 barrels of oil equivalent.

The fourth well was completed in October 2023 and has demonstrated
an initial rate of 1,024 BOPD & 1,219 MCFD with expected reserves
exceeding 1,400,000 barrels of oil equivalent.

As used in this press release, "BOPD" means barrels of oil per day,
"MCFD" means thousand cubic feet per day and "BOEPD" is barrels of
oil equivalent per day.

FORECAST

The Company anticipates drilling one more well in 2023 and four to
six more wells in 2024 on this project.

                             About Royale

El Cajon, CA-based Royale Energy, Inc. -- http://www.royl.com-- is
an independent exploration and production company based in San
Diego, California, focused on the acquisition, development, and
marketing of oil and natural gas.  The Company has its primary
operations in California's Los Angeles Basin and Texas's Permian
Basin.

Royale Energy reported a net loss of $145,594 for the year ended
Dec. 31, 2022, compared to a net loss of $3.60 million for the year
ended Dec. 31, 2021. As of Dec. 31, 2022, the Company had $11.78
million in total assets, $21.30 million in total liabilities,
$23.61 million in mezzanine equity, and a total stockholders'
deficit of $33.14 million.

Ridgeland, Mississippi-based HORNE LLP, the Company's auditor since
2023, issued a "going concern" qualification in its report dated
May 19, 2023, citing that the Company has suffered recurring losses
from operations and its total liabilities exceed its total assets.
This raises substantial doubt about the Company's ability to
continue as a going concern.


SEMILEDS CORP: Posts $2.7 Million Net Loss in FY Ended August 31
----------------------------------------------------------------
SemiLEDs Corporation filed with the Securities and Exchange
Commission its Annual Report on Form 10-K reporting a net loss of
$2.69 million on $5.98 million of net revenues for the year ended
Aug. 31, 2023, compared to a net loss of $2.73 million on $7.05
million of net revenues for the year ended Aug. 31, 2022.

As of Aug. 31, 2023, the Company had $13.45 million in total
assets, $12.26 million in total liabilities, and $1.19 million in
total equity.

As of Aug. 31, 2023 and 2022, the Company had cash and cash
equivalents of $2.6 million and $4.3 million, respectively, which
were predominately held in U.S. dollar denominated demand deposits
and/or money market funds.

SemiLeds stated, "We estimate that our cash requirements to service
debt and contractual obligations in fiscal 2024 is approximately
$5.1 million, which we expect to fund through the issuance of
additional equity under the ATM program, and other sources such as
private equity funding.  Based on our current financial projections
and assuming the successful implementation of our liquidity plans,
we believe that we will have sufficient sources of liquidity to
fund our operations and capital expenditure plans for the next 12
months and beyond.  However, there can be no assurances that our
planned activities will be successful in raising additional
capital, reducing losses and preserving cash.  If we are not able
to generate positive cash flows from operations, we may need to
consider alternative financing sources and seek additional funds
through public or private equity financings or from other sources,
or refinance or extend the maturity of our indebtedness, to support
our working capital requirements or for other purposes.  There can
be no assurance that additional debt or equity financing will be
available to us or that, if available, such financing will be
available on terms favorable to us."

Diamond Bar, California-based KCCW Accountancy Corp., the Company's
auditor since 2019, issued a "going concern" qualification in its
report dated Nov. 27, 2023, citing that the Company incurred
recurring losses from operations and has an accumulated deficit,
which raises substantial doubt about its ability to continue as a
going concern.

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/0001333822/000095017023066243/leds-20230831.htm

                           About SemiLEDs

Headquartered in Miao-Li County, Taiwan, R.O.C., SemiLEDs --
http://www.semileds.com-- develops and manufactures LED chips and
LED components for general lighting applications, including street
lights and commercial, industrial, system and residential lighting,
along with specialty industrial applications such as ultraviolet
(UV) curing, medical/cosmetic, counterfeit detection, horticulture,
architectural lighting and entertainment lighting.


SHAMBHALA TREATMENT: Hires Elmira Tax Services as Tax Preparer
--------------------------------------------------------------
Shambhala Treatment Center, LLC and its affiliates seek approval
from the U.S. Bankruptcy Court for the Southern District of Texas
to employ Elmira Tax Services, LLC as tax preparer.

The firm will assist the Debtors in preparing the federal tax
returns and Texas Franchise Tax Reports for tax years 2020 through
2022.

The firm will be paid at $10,800.

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

As disclosed in the court filings, Elmira Tax Services is a
"disinterested person" within the definition of Section 101(14) of
the Bankruptcy Code.

The firm can be reached through:

     William Tse
     Elmira Tax Services, LLC
     927 W 25th Street, Unit A
     Houston, T 77008
     Tel: (917) 499-6966

              About Shambhala Treatment Center, LLC

Shambhala is a Single Asset Real Estate debtor (as defined in 11
U.S.C. Section 101 (51B)).

Shambhala Treatment Center LLC filed its voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. S.D. Tex.
Case No. 23-33463) on Sep. 5, 2023. The petition was signed by
Chong Sophia Han as representative of the Debtor. At the time of
filing, the Debtor estimated $1 million to $10 million in both
assets and liabilities.

Judge Eduardo V Rodriguez oversees the case.

Charles Clinton Hunter, Esq. at Hayes Hunter, PC represents the
Debtor as counsel.


SINTX TECHNOLOGIES: Files S-1/A Prospectus on 12.9M Units Offering
------------------------------------------------------------------
SINTX Technologies, Inc. filed an amendment No. 2 to its Form S-1
registration statement with the Securities and Exchange Commission
relating to an offering on a best-efforts basis of up to 12,896,569
units, each consisting of one share of common stock and one Class E
Warrant to purchase one share of common stock, at an assumed public
offering price of $0.3877 per Unit, equal to the closing price of
the Company's common stock on the Nasdaq Capital Market on Nov. 21,
2023.

Each Class E Warrant will be immediately exercisable for one share
of common stock at an exercise price of $__ per share (not less
than 100% and not more than 120% of the public offering price of
each Unit sold in this offering) and expire five years after the
issuance date.

The Company is also offering to each purchaser of Units that would
otherwise result in the purchaser's beneficial ownership exceeding
4.99% of the Company's outstanding shares of common stock
immediately following the consummation of this offering the
opportunity to purchase Units consisting of one pre-funded warrant
(in lieu of one share of common stock) and one Class E Warrant.  A
holder of pre-funded warrants will not have the right to exercise
any portion of its pre-funded warrants if the holder, together with
its affiliates, would beneficially own in excess of 4.99% (or, at
the election of the holder, such limit may be increased to up to
9.99%) of the number of shares of common stock outstanding
immediately after giving effect to such exercise.  Each pre-funded
warrant will be exercisable for one share of common stock.  The
purchase price of each Unit including a pre-funded warrant will be
equal to the price per Unit including one share of common stock,
minus $0.0001, and the remaining exercise price of each pre-funded
warrant will equal $0.0001 per share.  The pre-funded warrants will
be immediately exercisable (subject to the beneficial ownership
cap) and may be exercised at any time until all of the pre-funded
warrants are exercised in full.  For each Unit including a
pre-funded warrant the Company sells (without regard to any
limitation on exercise set forth therein), the number of Units
including a share of common stock the Company is offering will be
decreased on a one-for-one basis.  The shares of common stock and
pre-funded warrants, if any, can each be purchased in this offering
only with the accompanying Class E Warrants as part of a Unit, but
the components of the Units will immediately separate upon
issuance.

The Company is also registering the shares of common stock issuable
from time to time upon the exercise of the Class E Warrants and
pre-funded warrants included in the Units offered hereby.  The
Company is also registering the shares of common stock issuable
from time to time upon the exercise of the placement agent's
warrants.

The Company's common stock is listed on the Nasdaq Capital Market,
or Nasdaq, under the symbol "SINT."  On Nov. 21, 2023, the last
reported sale price of the Company's common stock was $0.3877 per
share.  There is no established public trading market for the Class
E Warrants or the pre-funded warrants.  The Company does not intend
to apply for listing of the Class E Warrants or pre-funded warrants
on any securities exchange or recognized trading system.  Without
an active trading market, the liquidity of the Class E Warrants and
pre-funded warrants will be limited.

The public offering price for the Units in this offering will be
determined at the time of pricing, and may be at a discount to the
then current market price.  Therefore, the assumed combined public
offering price used throughout this prospectus may not be
indicative of the final offering price.  The final public offering
price will be determined through negotiation between the Company
and the investors based upon a number of factors, including its
history and the Company's prospects, the industry in which the
Company operates, its past and present operating results, the
previous experience of its executive officers and the general
condition of the securities markets at the time of this offering.

The Units will be offered at a fixed price and are expected to be
issued in a single closing.  The Company expects this offering to
be completed not later than two business days following the
commencement of this offering and the Company will deliver all
securities to be issued in connection with this offering delivery
versus payment/receipt versus payment upon receipt of investor
funds received by the Company.  Accordingly, neither the Company
nor the placement agent have made any arrangements to place
investor funds in an escrow account or trust account since the
placement agent will not receive investor funds in connection with
the sale of the securities offered hereunder.

The Company has engaged Maxim Group LLC as its exclusive placement
agent to use its reasonable best efforts to solicit offers to
purchase its securities in this offering.  The placement agent is
not purchasing or selling any of the securities the Company is
offering and is not required to arrange for the purchase or sale of
any specific number or dollar amount of the securities.  Because
there is no minimum offering amount required as a condition to
closing in this offering the actual public offering amount,
placement agent's fee, and proceeds to the Company, if any, are not
presently determinable and may be substantially less than the total
maximum offering amounts set forth above and throughout this
prospectus.  The Company has agreed to pay the placement agent the
placement agent fees.

A full-text copy of the Amended Registration Statement is available
for free at:

https://www.sec.gov/Archives/edgar/data/1269026/000149315223042931/forms-1a.htm

                        About SINTX Technologies

Headquartered in Salt Lake City, Utah, SINTX Technologies, Inc. --
https://ir.sintx.com -- is an advanced ceramics company that
develops and commercializes materials, components, and technologies
for biomedical, technical, and antipathogenic applications.  The
core strength of SINTX Technologies is the manufacturing, research,
and development of advanced ceramics for external partners.

SINTX reported net loss of $12.04 million in 2022, a net loss of
$9.31 million in 2021, a net loss of $7.03 million in 2020, and a
net loss of $4.79 million in 2019.  For the six months ended June
30, 2023, the Company reported a net loss of $2.75 million.  As of
Dec. 31, 2022, the Company had $15.77 million in total assets,
$10.07 million in total liabilities, and $5.70 million in total
stockholders' equity.

SINTX disclosed in a Form 8-K filed with the Securities and
Exchange Commission that on Oct. 20, 2023, the Company received a
notice from Nasdaq Listing Qualifications department of the Nasdaq
Stock Market LLC stating that the bid price of the Company's common
stock for the 30 consecutive trading days prior to Oct. 20, 2023
had closed below the minimum $1.00 per share required for continued
listing under Listing Rule 5550(a)(2).


SKYWEST INC: Egan-Jones Retains B Senior Unsecured Ratings
----------------------------------------------------------
Egan-Jones Ratings Company, on November 7, 2023, retained its 'B'
foreign currency and local currency senior unsecured ratings on
debt issued by SkyWest, Inc. EJR also withdraws rating on
commercial paper issued by the Company.

Headquartered in St. George, Utah, SkyWest, Inc. operates regional
airlines that offer scheduled passenger service to destinations in
the United States, Canada, Mexico, and the Caribbean.



SMILEDIRECTCLUB INC: Committee Hires Alvarez as Financial Advisor
-----------------------------------------------------------------
The official committee of unsecured creditors of Smiledirectclub,
Inc. seeks approval from the U.S. Bankruptcy Court for the Southern
District of Texas to employ Alvarez & Marsal North America, LLC as
financial advisor

The firm will provide 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, including the
Schedules of Assets and Liabilities, the Statements of Financial
Affairs, Monthly Operating Reports, and Periodic Reports;

     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 analysis of any assets and liabilities and
any proposed transactions for which Court approval is sought;

     e. attend meetings with the Debtors, the Debtors' 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 valuation of the Debtors' enterprise and
equity, and the analysis of debt capacity;

     k. assist in the review of the sales or dispositions of the
Debtors' assets, including allocation of sale proceeds;

     l. assist in the review and/or preparation of information and
analysis necessary for the confirmation of a plan in these chapter
11 cases; and

     m. 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 firm will be paid at these rates:

     Managing Directors      $1,025 to $1,375 per hour
     Directors               $775 to $975 per hour
     Associates              $575 to $775 per hour
     Analysts                $425 to $550 per hour

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

Andrea Gonzalez, a partner at Alvarez & Marsal North America, LLC,
disclosed in a court filing that the firm is a "disinterested
person" as the term is defined in Section 101(14) of the Bankruptcy
Code.

The firm can be reached at:

     Andrea Gonzalez
     Alvarez & Marsal North America, LLC
     540 West Madison Street, Suite 1800
     Chicago, IL 60661
     Tel: (312) 601-4220
     Fax: (312) 332-4599
     Email: andrea.gonzalez@alvarezandmarsal.com

              About SmileDirectClub, Inc.

SmileDirectClub, Inc. (Nasdaq: SDC) --
http://www.SmileDirectClub.com/-- is an oral care company and
creator of the first medtech platform for teeth straightening.
Through its cutting-edge telehealth technology and vertically
integrated model, SmileDirectClub is revolutionizing the oral care
industry.  Its mission is to democratize access to a smile each and
every person loves by making it affordable and convenient for
everyone. SmileDirectClub is headquartered in Nashville,
Tennessee.

SmileDirectClub and its affiliates sought protection under Chapter
11 of the U.S. Bankruptcy Code (Bankr. S.D. Texas Lead Case No.
23-90786) on Sept. 29, 2023. In the petition signed by its chief
financial officer, Troy Crawford, SmileDirectClub disclosed
$498,712,000 in assets and $1,051,823,000 in liabilities.

Judge Christopher M. Lopez oversees the cases.

The Debtors tapped Kirkland & Ellis LLP and Kirkland & Ellis
International, LLP as general bankruptcy counsel; Jackson Walker,
LLP as local bankruptcy counsel; Centerview Partners, LLC as
financial advisor and investment banker; FTI Consulting, Inc., as
restructuring advisor; and Kroll Restructuring Administration, LLC,
as notice and claims agent.


SORRENTO THERAPEUTICS: 5-Month Chapter 11 Wind-Down Plan Approved
-----------------------------------------------------------------
Emily Lever of Law360 reports that a Texas bankruptcy judge on
Thursday, November 30, 2023, approved drug developer Sorrento
Therapeutics Inc.'s disclosure statement and its Chapter 11
liquidation plan, which would go into effect in five months,
possibly offering the debtor an opportunity to find an alternative
to liquidation.

                 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 originally oversaw 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.

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.


SORRENTO THERAPEUTICS: Shareholders Want Counsel Conflicts Probed
-----------------------------------------------------------------
The Official Committee of Equity Securities Holders in the Chapter
11 cases of Sorrento Therapeutics Inc. filed an objection to the
motion of the Debtors and Elizabeth C. Freeman and her firm to
quash the equity holders' request to conduct discovery pursuant to
Rule 2004 of the Federal Rules of Bankruptcy Procedure to determine
the true extent and nature of Ms. Freeman's involvement in the
Chapter 11 cases.

To recall, Judge David Jones has resigned his post as chief
bankruptcy judge for the Southern District of Texas after an
investigation over a previously undisclosed romantic relationship
with attorney Elizabeth Freeman, who had worked as his law clerk
and as a partner at Jackson Walker, a Texas-based law firm that had
cases before Jones' court.

"This relationship is a clear violation of the Canons of Judicial
Conduct, and the biggest judicial scandal infecting bankruptcy
proceedings in the history of the United States.  These Chapter 11
Cases appeared to be free of this taint.  Ms. Freeman was never
retained by the Debtors; she never filed any retention application
before the Court.  Unfortunately, time records published by the
Debtors' professionals have shown that Ms. Freeman was directly,
inexplicably and secretly involved in this case.  So why was she
involved?," the Equity Committee said in court filings.

The Equity Committee has every reason to be concerned based on the
history of these Chapter 11 Cases:

   * First, the Debtors -- which received prepetition services from
Ms. Freeman -- are Delaware corporations that never conducted
business in Texas and manufactured bankruptcy jurisdiction in this
Court by opening a P.O. box in Houston, apparently to ensure their
cases could be assigned to Judge Jones. Indeed, in testimony under
oath, the Debtors' CRO acknowledged that all of the relevant
Debtors have a principal place of business in San Diego,
California.  The Debtors were seemingly aware that pursuant to
orders governing the Procedures for Complex Cases in the Southern
District of Texas -- orders that Judge Jones signed when he was
Chief Judge -- the possibility of Judge Jones being assigned these
Chapter 11 Cases was a fifty-fifty proposition.  Arguably, the
Debtors were aware this likelihood was even higher, according to
published reports documenting that a disproportionate amount of
large complex cases were assigned to Judge Jones during his
tenure.

   * Second, Jackson Walker -- Ms. Freeman's former law firm --
strongly recommended in its engagement letter that the Debtors
retain Ms. Freeman as "conflict counsel" even though Jackson Walker
knew at that time, by its own admission, of her ongoing
relationship with Judge Jones.

   * Third, the Debtors' professionals' fee statements reveal that
they consulted Ms. Freeman on numerous key issues -- including
mediation with the Nant parties regarding the dispute that caused
this bankruptcy -- even though neither Latham nor Jackson Walker
had any conflict that would purportedly necessitate Ms. Freeman's
involvement.

"The mere possibility that the Debtors' professionals may have
known about the judicial misconduct leading to Judge Jones's
resignation -- yet potentially exploited rather than disclosing it
-- requires immediate and complete disclosure to ensure the
integrity of these proceedings," the Equity Committee said.

                  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 oversaw the cases.  In an order Oct. 16, 2023,
the  cases were reassigned to Judge Lopez following the resignation
of Judge Jones.

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.


SPI ENERGY: Signs Deal to Sell $2.2 Million Convertible Notes
-------------------------------------------------------------
SPI Energy Co., Ltd. disclosed in a Form 8-K filed with the
Securities and Exchange Commission that on Nov. 27, 2023, it
entered into a convertible promissory note purchase agreement with
each of Palo Alto Clean Tech Holding Limited, a British Virgin
Islands exempted company which is owned and controlled by Xiaofeng
Peng, the chairman and chief executive officer of the Company,
Hoong Khoeng Cheong, a director and chief operating officer of the
Company, and Janet Jie Chen, the chief financial officer of the
Company.  

Pursuant to the terms of each Purchase Agreement, the Company
agreed to issue, and each Purchaser agreed to purchase, a
convertible note, in the principal amount of US$2,100,000,
US$50,000, US$50,000, respectively.  The closing of the sale and
purchase of the Convertible Notes shall take place no later than
120 days after the date each Purchase Agreement was entered into,
subject to the satisfaction of standard closing conditions.

Each Convertible Note will mature on the first anniversary of its
issuance date, will be convertible at the option of the Purchaser
into the Company's ordinary shares at a conversion price per share
of $1.10 and will bear a 5% annual interest rate.  Under the terms
of each Purchase Agreement, the Company granted to each Purchaser
an option, until the fifth anniversary of the maturity date of each
Convertible Note, to purchase from the Company an additional
convertible promissory note, which would be of the same principal
amount, at the same conversion price and subject to the identical
conditions specified in each Purchase Agreement.

The Company's ordinary shares issuable upon conversion of each
Convertible Note are subject to contractual six-month lock-up
period following issuance.

                          About SPI Energy Co.

SPI Energy Co., Ltd. is a global renewable energy company and
provider of solar storage and EV solutions that was founded in
2006 in Roseville, California and is now headquartered in McClellan
Park, California.

SPI Energy reported a net loss of $33.72 million for the year ended
Dec. 31, 2022, compared to a net loss of $44.83 million for the
year ended Dec. 31, 2021. As of Dec. 31, 2022, the Company had
$231.09 million in total assets, $213.22 million in total
liabilities, and $17.87 million in total equity.

New York, New York-based Marcum Asia CPAs LLP, the Company's
auditor since 2018, issued a "going concern" qualification in its
report dated April 14, 2023, citing that the Company has a
significant working capital deficit, has incurred significant
losses and needs to raise additional funds to sustain its
operations.  These conditions raise substantial doubt about the
Company's ability to continue as a going concern.


STEEL HUGGERS: Hires Kutner Brinen as Legal Counsel
---------------------------------------------------
Steel Huggers, LLC seeks approval from the U.S. Bankruptcy Court
for the District of Colorado to employ Kutner Brinen Dickey Riley,
P.C. as legal counsel.

The firm will provide these services:

   a. provide the Debtor with legal advice with respect to its
powers and duties;

   b. aid the Debtor in the development of a plan of reorganization
under Chapter 11;

   c. file the necessary petitions, pleadings, reports, and actions
which may be required in the continued administration of the
Debtor's property under Chapter 11;

   d. take necessary actions to enjoin and stay until final decree
herein continuation of pending proceedings and to enjoin and stay
until final decree herein commencement of lien foreclosure
proceedings; and

   e. perform all other legal services for the Debtor which may be
necessary herein.

The firm will be paid at these rates:

         Jeffrey S. Brinen        $500 per hour
         Jenny Fujii              $410 per hour
         Jonathan M. Dickey       $350 per hour
         Keri L. Riley            $350 per hour
         Paralegal                $100 per hour

The firm received from the Debtor a retainer in the amount of
$12,000.

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

Keri L. Riley, Esq., a partner at Dickey Riley, P.C., disclosed in
a court filing that the firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Keri L. Riley, Esq.
     Kutner Brinen Dickey Riley, P.C.
     1660 Lincoln Street, Suite 1720
     Denver, CO 80264
     Tel: (303) 832-2910
     Email: klr@kutnerlaw.com

              About Steel Huggers, LLC

Steel Huggers LLC is a steel-fabrication company located in
unincorporated Weld County just outside Longmont.

Steel Huggers LLC sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Col. Case No. 23-1529) on Nov. 15, 2023.
In the petition filed by Nic Malwitz, as manager, the Debtor
estimated assets up to $50,000 and estimated liabilities between $1
million and $10 million.

Keri L. Riley, Esq., at Kutner Brinen Dickey Riley PC, represents
the Debtor as legal counsel.


STRATEGIC MATERIALS: Case Summary & 30 Top Unsecured Creditors
--------------------------------------------------------------
Lead Debtor: Strategic Materials, Inc.
             17220 Katy Freeway, Suite 150
             Houston, TX 77094

Business Description: The Debtors and their non-Debtor affiliates
                      are collectively a privately held
                      company that engaged in recovering and
                      processing post-consumer and post-industrial
                      glass in North America.  The Company
                      operates a network of 43 facilities across
                      the United States (including 19 states),
                      Canada, and Mexico.  Through its network of
                      facilities, the Company recycles over two
                      million tons of glass per year and serves
                      large and stable end markets, including
                      those related to glass packaging, fiberglass
                      insulation, flat glass, highway safety
                      beads, air-blast abrasives, specialty glass,

                      recycled plastic resin, and glass fillers.

Chapter 11 Petition Date: December 4, 2023

Court: United States Bankruptcy Court
       Southern District of Texas

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

    Debtor                                        Case No.
    ------                                        --------
    Strategic Materials, Inc. (Lead Case)         23-90907
    SMI Topco Holdings, Inc                       23-90908
    SMI Group Ultimate Holdings, Inc.             23-90909
    SMI Group Holdings, LLC                       23-90910
    SMI Group Acquisitions, Inc.                  23-90911
    Strategic Materials Holding Corp.             23-90912
    American Specialty Glass, Inc.                23-90913
    Container Recycling Alliance, LLC             23-90914
    SMI Reflective Recycling NE HoldCo, LLC       23-90915
    SMI Reflective Recycling HoldCo, LLC          23-90916
    SMI Reflective Industries HoldCo, LLC         23-90917
    SMI Equipment, Inc.                           23-90918
    SMI Nutmeg HoldCo, LLC                        23-90919
    SMI BevCon HoldCo, LLC                        23-90920
    Ripple Glass, LLC                             23-90921
    NexCycle, Inc.                                23-90922

Judge: Hon. Christopher M. Lopez

Debtors' Counsel: Paul E. Heath, Esq.
                  Matthew D. Struble, Esq.
                  Trevor G. Spears, Esq.
                  VINSON & ELKINS LLP
                  845 Texas Ave.
                  Houston, Texas 77002
                  Tel: 713-758-3313
                  Fax: 713-758-2346
                  Email: pheath@velaw.com
                         mstruble@velaw.com
                         tspears@velaw.com

                    - and -

                  David S. Meyer, Esq.
                  Jessica C. Peet, Esq.
                  Steven Zundell, Esq.
                  VINSON & ELKINS LLP
                  1114 Avenue of the Americas, 32nd Floor
                  New York, NY 10036
                  Tel: 212.237.0000
                  Fax: 212.237.0100
                  Email:

                    - and -

                  Joshua A. Feltman, Esq.
                  Benjamin S. Arfa, Esq.
                  Katherine Mateo, Esq.
                  WACHTELL LIPTON ROSEN & KATZ
                  51 West 52nd Street
                  New York, NY 10019
                  Tel: 212.403.1000
                  Fax: 212.403.2000
                  Email: JAFeltman@wlrk.com
                         BSArfa@wlrk.com
                         KMateo@wlrk.com

Debtors'
Investment
Banker:           MOELIS & COMPANY

Debtors'
Financial
Advisor:          ALVAREZ & MARSAL, LLC

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

Estimated Assets: $100 million to $500 million

Estimated Liabilities: $500 million to $1 billion

The petitions were signed by Paul Garris as senior vice president
and chief financial officer.

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

https://www.pacermonitor.com/view/V4PW4OQ/Strategic_Materials_Inc__txsbke-23-90907__0001.0.pdf?mcid=tGE4TAMA

Consolidated List of Debtors' 30 Largest Unsecured Creditors:

   Entity                           Nature of Claim   Claim Amount

1. BNSF Railway Company              Trade Payable      $1,104,727
2650 Lou Menk Drive
Fort Worth, TX 76131
Attn: Katie Farmer
Title: President and Chief Executive Officer
Phone: 800‐795‐2673
Email: katie.farmer@bnsf.com

2. Waste Management, Inc.            Trade Payable        $948,935
800 Capitol
Suite 3000
Houston, TX 77002
Attn: James Fish Jr.
Title: President and Chief Executive Officer
Phone: (713) 512‐6200
Email: jfish@wm.com

3. HRM Services, Inc.                Trade Payable        $793,369
2420 Davistown Road
Wendell, NC 27591
Attn: Bradley Morgan
Title: President
Phone: (919) 868‐2692
Email: Hrmservices@protonmail.com

4. CSX Transportation                Trade Payable        $787,437
500 Water St
15th Floor
Jacksonville, FL 3220
Attn: Joseph R. Hinrichs
Title: President and Chief Executive Officer
Phone: 904‐359‐3200
Email: joe_hinrichs@csx.com

5. Pilkington                          Trade Payable      $675,991
811 Madison Avenue
Toledo, OH 43604
Attn: Stephen Weidner
Title: President and Head of
Architectural Glass North America
and Solar Products
Phone: (800) 221‐0444
Email: stephen.weidner@nsg.com

6. Owens Illinois                      Trade Payable      $624,869
One Michael Owens Way
Plaza 2
Perrysburg, OH 43551
Attn: Andres Lopez
Title: Chief Executive Officer
Phone: 567‐336‐5000
Email: alopez@o‐i.com

7. Cole Transportation Inc             Trade Payable      $565,721
1920 Duck Slough Blvd.
New Port Richey, FL 34655
Attn: John Cole
Title: President
Phone: (727) 240‐3363
Email: john.cole@colepallet.com

8. Smith Transport                     Trade Payable      $505,435
153 Smith Transport Rd
Roaring Spring, PA 16673
Attn: Todd Smith
Title: President
Phone: 800‐877‐1173
Email: tsmith@i65transport.com

9. S C Huntsman Trucking, LLC          Trade Payable      $497,640
4755 St Rt 309
Galion, OH 4483
Attn: Scott Huntsman
Title: Owner
Phone: (419) 462‐5223
Email: huntsmantrucking@yahoo.com

10. Union Pacific Railroad             Trade Payable      $443,621
1400 Douglas St.
19th Floor
Omaha, NE 68197
Attn: Jim Vena
Title: Chief Executive Officer
Phone: 402‐544‐5000
Email: jvena@up.com

11. J. Gil Trucking                    Trade Payable      $365,217
10135 Fm 1462
Alvin, TX 77511
Attn: Noemi Gil‐Rogers
Title: Office Manager
Phone: 281‐331‐2887
Email: jgiltrucking@outlook.com

12. US Transportation                  Trade Payable      $357,479
Services, Inc.
1511 US Highway 1
Suite 101
Sebastian, FL 32958
Attn: Chief Executive Officer
Phone: (772) 664‐7770
Email: ericab@us‐transportation.net

13. Ardagh Glass, Inc.                 Trade Payable      $341,784
10194 Crosspoint Blvd.
Suite 410
Indianapolis, IN 46256
Attn: Michael Dick
Title: Chief Executive Officer
Phone: (317) 558‐1002
Email: mike.dick@ardaghgroup.com

14. RADO Mechanical Group LLC          Trade Payable      $311,254
341 Gees Mill Business Pkwy NE
Conyers, GA 30013
Attn: Jon Dale
Title: Co‐Owner
Phone: 770‐602‐3194
Email: info@radomechanicalgroup.com

15. United Concrete and                Trade Payable      $295,734
Gravel, Ltd.
1279 Sword Rd.
Quesnel, BC V2J 3J4
Attn: David Zacharias
Title: Owner
Phone: 250‐992‐7281
Email: quesneloffice@unitedconcrete.ca

16. C. Ray Trucking, Inc.              Trade Payable      $265,106
15695 Salt Creek Road
Dallas, OR 97338
Attn: Clyde King
Title: President
Phone: (503) 838‐6635
Email: clyde@c‐raytrucking.com

17. Star Line Trucking Corp.           Trade Payable      $261,311
18480 W. Lincoln Ave
New Berlin, WI 53146
Attn: Jesse Ball
Title: President and Chief Executive Officer
Phone: 262‐786‐8280
Email: jball@starlinetrucking.com

18. Tzeng Long USA, Inc.               Trade Payable      $259,041
2801 South Vail Avenue
Commerce, CA 90040
Attn: Justine Chang
Phone: (323) 722‐5353
Email: Justine@tzenglong.com

19. B A Roberts, Inc.                  Trade Payable      $252,804
1817 W County Line Rd.
Avon Park, FL 33825
Attn: LT Galimba
Title: President & Operations Manager
Phone: (863) 452‐6100
Email: tgalimba@barobertsinc.com

20. Fairview Trucking                  Trade Payable      $246,101
1801 S. Bluff Road
Montebello, CA 90640
Attn: Tammy Knutson
Title: Chief Financial Officer
Phone: 626‐357‐2177
Email: tknutson@westcoastfairview.com

21. T and T Trucking, Inc.             Trade Payable      $244,391
11396 North Highway 99
Lodi, CA 95240
Attn: Terry Tarditi
Title: Owner
Phone: (209) 931‐6000
Email: jarbuckle@tttrucking.com

22. Industrial Kiln and Dryer          Trade Payable      $218,242
12711 Townepark Way
Louisville, KY 40253
Attn: Randall Young
Title: President
Phone: (877) 316‐6140
Email: contact@industrialkiln.com

23. Kerr Farms LLC                     Trade Payable      $215,065
10849 Coletown Lightsville Rd
Ansonia, OH 4530
Attn: Chief Executive Officer
Phone: 812‐369‐1368
Email: Kerrfarmsllc@gmail.com

24. Boxell Trucking, Inc.              Trade Payable      $210,657
524 West Mulberry St.
Princeton, IN 4767
Attn: Joey Boxell
Title: President
Phone: (812) 385‐2752

25. Parallel Products                  Trade Payable      $208,375
401 Industry Rd.
Louisville, KY 40208
Attn: Gene Kiesel
Title: President and Chief Executive Officer
Phone: 800‐883‐9100
Email: gkiesel@parallelproducts.com

26. Brigade Site Services LLC          Trade Payable      $207,997
6735 Silvercrest Dr.
Arlington, TX 76002
Attn: Shkelzen Hasani
Title: Owner
Phone: (817) 584‐4848
Email: Poppy@brigadesiteservices.com

27. Allan Company                      Trade Payable      $207,764
540 W Chevy Chase Dr
Los Angeles, CA 90051‐5633
Attn: Jason Young
Title: Chief Executive Officer
Phone: (626) 962‐4047
Email: jyoung@allancompany.com

28. Motion Industries, Inc.            Trade Payable      $194,515
File 749376
Los Angeles, CA 90074‐9376
Attn: Randall Breaux
Title: President
Phone: 800‐526‐9328
Email: randy_breaux@genpt.com

29. Nationwide Express                 Trade Payable      $188,383
1211 E Lane St.
Shelbyville, TN 37160
Attn: Bobby Holcomb
Title: Vice President of Business Development
Phone: 800‐456‐1553
Email: bholcomb@nationwide‐express.com

30. Go‐Ko, Inc.                        Trade Payable     
$182,177
1644 West Edgewood Ave. Ste D
Indianapolis, IN 46217
Attn: Linda Kopetsky
Title: Owner
Phone: 317‐787‐4285
Email: admin@gokoinc.com


STRONG CLEANING: Seeks to Hire Lentz Law PC as Bankruptcy Counsel
-----------------------------------------------------------------
Strong Cleaning, Inc. seeks approval from the U.S. Bankruptcy Court
for the District of Nebraska to employ Lentz Law, PC, LLO as its
attorneys.

The Debtor requires legal counsel to:

     a. give advice with respect to the powers and duties of the
Debtor in the reorganization of its business;

     b. meet with and negotiate with creditors;

     c. take any necessary actions to set aside preferences of
transfers, which may qualify to be avoided or set aside under the
Bankruptcy Code;

     d. take such other necessary and required actions which are
deemed by such counsel as ordinary and necessary in the course of
these proceedings;

     e. provide representation in connection with any adversary
proceedings filed in court by various creditors and adversary
proceedings required to be filed for the protection and
preservation of property of the estate;

     f. prepare legal papers; and

     g. perform other legal services.

The firm will be paid based upon its normal and usual hourly
billing rates and will be reimbursed for out-of-pocket expenses
incurred. The retainer fee is $15,000.

John Lentz, Esq., a partner at Lentz Law, PC, 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 through:

     John A. Lentz, Esq.
     LENTZ LAW, PC, LLO
     650 J. St. Ste 215B
     Lincoln, NE 68508
     Phone: (402) 421-9676
     Email: john@johnlentz.com

              About Strong Cleaning

Strong Cleaning, Inc. filed a petition under Chapter 11, Subchapter
V of the Bankruptcy Code (Bankr. D. Neb. Case No. 23-41047) on Nov.
6, 2023, with up to $50,000 in assets and $500,001 to $1 million in
liabilities.

Judge Thomas L. Saladino oversees the case.

John A. Lentz, Esq., at Lentz Law, PC, LLLO represents the Debtor
as bankruptcy counsel.


STRONG CLEANING: Taps Bryant & Associates PC as Accountant
----------------------------------------------------------
Strong Cleaning, Inc. seeks approval from the U.S. Bankruptcy Court
for the District of Nebraska to employ Kim Bryant and Bryant &
Associates, PC as its accountant.

The Debtor needs ongoing accounting services to properly operate
and to have an accountant assist with its plan, disclosure
statement and reorganization efforts.

The proposed accountant's rate is a flat rate of $121/week which
will increase to $133/week effective Dec. 5, 2023.

As disclosed in the court filings, Bryant & Associates, PC
represents no interests adverse to Debtor or the estate and the
matters upon which it is to be engaged.

The firm can be reached through:

     Kim Bryant
     Bryant & Associates, PC
     8045 Eiger Dr
     Lincoln, NE 68516
     Phone: (402) 423-0404
     Email: kim.bryant@bryant-associates.com

              About Strong Cleaning

Strong Cleaning, Inc. filed a petition under Chapter 11, Subchapter
V of the Bankruptcy Code (Bankr. D. Neb. Case No. 23-41047) on Nov.
6, 2023, with up to $50,000 in assets and $500,001 to $1 million in
liabilities.

Judge Thomas L. Saladino oversees the case.

John A. Lentz, Esq., at Lentz Law, PC, LLLO represents the Debtor
as bankruptcy counsel.


SYSTEM1 INC: S&P Places 'CCC' ICR on CreditWatch Developing
-----------------------------------------------------------
S&P Global Ratings placed all its ratings on System1 Inc. and
financing subsidiary Orchid Merger Sub II LLC, including its 'CCC'
issuer credit ratings, on CreditWatch with developing
implications.

S&P plans to resolve the CreditWatch after it fully assesses the
details around any debt reduction along with the impact of the sale
on System1's liquidity, credit measures, and business prospects.

The CreditWatch placement follows the announcement that System1 has
sold its subscription-based cyber security products business Total
Security Ltd. to Just Develop It Ltd. (JDI), a former shareholder
of System1. System1 will receive $340 million from the transaction
including $240 million cash, the assumption and waiver of $60
million of potential earnout payments due to Total Security
(effectively JDI) in connection with the business combination in
January 2022, and the transfer to System1 of approximately 29.1
million shares of System1's Class A common stock held by JDI and
related persons with an aggregate value of approximately $40
million. The company announced it will use $51 million of the
proceeds to repay certain outstanding debt, although use of the
remaining $189 million of cash proceeds (before expected
transaction fees and cash taxes) is uncertain. The transaction
improves System1's liquidity position by absolving it of $60
million of potential earnout liabilities and providing sufficient
liquidity to meet its next 12 months of amortization payments ($20
million), interest payments ($40 million) and other debt
liabilities (about $38 million) tied to previous stopgap funding
measures enacted in 2023. The company could also use the proceeds
to reduce the outstanding balance under its term loan ($353 million
outstanding) to lessen its costly interest and amortization
burdens.

S&P said, "However, we note System1's performance remains
challenged in the current economic environment, the sale of the
Total Security business will reduce product and customer diversity,
increase its exposure to cyclical digital advertising revenue, and
likely reduce EBITDA margins. The company's senior secured term
loan is trading at about 60 cents on the dollar. The significant
discount associated increases the potential that the company
negotiates a subpar debt buyback. We would view any distressed
exchange in which lenders receive less than originally promised as
a default.

"The CreditWatch with developing implications indicates a high
likelihood that we could either raise or lower our ratings on
System1 after we further review the impact of its sale of Total
Security and subsequent debt reduction." S&P could:

-- Lower the ratings to 'SD' (selective default) if S&P views the
company's debt reduction is a distressed exchange.

-- Raise its ratings to 'CCC+' if S&P believes the company's debt
reduction does not qualify as a distressed exchange and cash flow
and liquidity improve such that it has comfortable headroom to meet
its upcoming financial obligations and cash requirements beyond the
next 12 months.



T&J OF BROOKSVILLE: Amy Denton Mayer Named Subchapter V Trustee
---------------------------------------------------------------
The U.S. Trustee for Region 21 appointed Amy Denton Mayer at
Stichter Riedel Blain & Postler P.A. as Subchapter V trustee for
T&J of Brooksville, LLC.

Ms. Mayer will be paid an hourly fee of $350 for her services as
Subchapter V trustee and will be reimbursed for work-related
expenses incurred.  

Ms. Mayer declared that she is a disinterested person according to
Section 101(14) of the Bankruptcy Code.

The Subchapter V trustee can be reached at:

     Amy Denton Mayer
     Stichter Riedel Blain & Postler P.A.
     110 East Madison Street, Suite 200
     Tampa, FL 33602
     Phone: (813)229-0144
     Email: amayer@subvtrustee.com

                      About T&J of Brooksville

T&J of Brooksville, LLC is the owner and lessor of residential
buildings and dwellings located at 626 South Broad St.,
Brooksville, Fla. The properties are valued at $1.30 million.

The Debtor filed a petition under Chapter 11, Subchapter V of the
Bankruptcy Code (Bankr. M.D. Fla. Case No. 23-05076) on Nov. 9,
2023, with $1,320,754 in assets and $3,735,057 in liabilities. Tom
May, authorized member, signed the petition.

Judge Catherine Peek McEwen oversees the case.

Andrew Wit, Esq., at Wit Law, PLLC is the Debtor's bankruptcy
counsel.


TEAM HEALTH: $1.59BB Bank Debt Trades at 27% Discount
-----------------------------------------------------
Participations in a syndicated loan under which Team Health
Holdings Inc is a borrower were trading in the secondary market
around 73.1 cents-on-the-dollar during the week ended Friday,
December 1, 2023, according to Bloomberg's Evaluated Pricing
service data.

The $1.59 billion facility is a Term loan that is scheduled to
mature on March 2, 2027.  The amount is fully drawn and
outstanding.

Team Health Holdings, Inc. provides physician staffing and
administrative services to hospitals and other healthcare providers
in the U.S.



THERATECHNOLOGIES INC: AIGH Capital, Orin Hirschman Hold 9% Stake
-----------------------------------------------------------------
AIGH Capital Management, LLC and Orin Hirschman disclosed in a
Schedule 13G filed with the Securities and Exchange Commission that
as of Oct. 26, 2023, they beneficially owned 4,149,063 shares of
common stock of Theratechnologies Inc., representing 9 percent of
the Shares outstanding.

The Schedule 13G was jointly filed by each of the following persons
pursuant to Rule 13d-1 promulgated by the Securities and Exchange
Commission pursuant to Section 13 of the Securities Exchange Act of
1934, as amended:

   (i) AIGH Capital Management, LLC, a Maryland limited liability
company, as an Advisor or Sub-Advisor with respect to shares of
Common Stock held by AIGH Investment Partners, L.P., WVP Emerging
Manger Onshore Fund, LLC – AIGH Series, and WVP Emerging Manger
Onshore Fund, LLC- Optimized Equity Series.

  (ii) AIGH Investment Partners, L.L.C., a Delaware limited
liability company, with respect to shares of Common Stock directly
held by it;

(iii) Mr. Orin Hirschman, who is the managing member of AIGH
Capital Management, LLC and president of AIGH LLC, with respect to
shares of Common Stock indirectly held through AIGH CM, directly by
AIGH LLC and Mr. Hirschman and his family directly.

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

https://www.sec.gov/Archives/edgar/data/1131362/000149315223043073/formsc13g.htm

                      About Theratechnologies

Theratechnologies (TSX: TH) (NASDAQ: THTX) -- www.theratech.com --
is a biopharmaceutical company focused on the development and
commercialization of innovative therapies addressing unmet medical
needs.

Montreal, Canada-based KPMG LLP, the Company's auditor since 1993,
issued a "going concern" qualification in its report dated Feb. 27,
2023, citing that the Company's convertible notes mature in June
2023 and its Loan Facility contains various covenants, including
minimum liquidity covenants.  There is material uncertainty related
to events or conditions that cast substantial doubt about its
ability to continue as a going concern.


THERATECHNOLOGIES INC: Soleus Capital Has 10.5% Stake as of Nov. 27
-------------------------------------------------------------------
In a Schedule 13D filed with the Securities and Exchange
Commission, these entities and individual reported beneficial
ownership of shares of common stock of Theratechnologies Inc. as of
Nov. 27, 2023:

                                          Shares        Percent  
                                       Beneficially       of
   Reporting Person                       Owned          Class

   Soleus Capital Master Fund, L.P.      5,188,876       10.5%
   Soleus Capital, LLC                   5,188,876       10.5%
   Soleus Capital Group, LLC             5,188,876       10.5%
   Guy Levy                              5,188,876       10.5%

The shares of Common Stock beneficially owned by the Reporting
Persons include a presently exercisable warrant to purchase up to
387,500 shares of Common Stock at an exercise price of $12.56 per
share.  All of the shares of Common Stock beneficially owned by the
Reporting Persons are held directly by Master Fund.

On Oct. 31, 2023, in connection with the closing of the
underwritten public offering of an aggregate of 12,500,000 shares
of Common Stock pursuant to the terms and conditions of an
underwriting agreement dated Oct. 25, 2023 by and among the Issuer,
Cantor Fitzgerald & Co. and Cantor Fitzgerald Canada Corporation,
Master Fund purchased an aggregate of 2,470,000 shares of Common
Stock for an aggregate purchase price of $2,470,000 (or $1.00 per
share of Common Stock).

On Jan. 19, 2021, in connection with the closing of a public
offering of an aggregate of 4,181,975 units for aggregate gross
proceeds to the Issuer of $46,001,725, Master Fund purchased an
aggregate of 775,000 shares of Common Stock and a warrant to
purchase up to 387,500 shares of Common Stock (at an exercise price
of $12.56 per share) for an aggregate purchase price of
$8,525,000.

In addition to the foregoing purchases of Common Stock, Master Fund
has purchased an aggregate of 1,556,376 shares of Common Stock in
open market transactions for an aggregate purchase price of
$16,026,396.

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

https://www.sec.gov/Archives/edgar/data/1512717/000121390023090602/ea189157-13dsoleus_theratech.htm

                      About Theratechnologies

Theratechnologies (TSX: TH) (NASDAQ: THTX) -- www.theratech.com --
is a biopharmaceutical company focused on the development and
commercialization of innovative therapies addressing unmet medical
needs.

Montreal, Canada-based KPMG LLP, the Company's auditor since 1993,
issued a "going concern" qualification in its report dated Feb. 27,
2023, citing that the Company's convertible notes mature in June
2023 and its Loan Facility contains various covenants, including
minimum liquidity covenants.  There is material uncertainty related
to events or conditions that cast substantial doubt about its
ability to continue as a going concern.


THRASIO LLC: $740MM Bank Debt Trades at 49% Discount
----------------------------------------------------
Participations in a syndicated loan under which Thrasio LLC is a
borrower were trading in the secondary market around 51.1
cents-on-the-dollar during the week ended Friday, December 1, 2023,
according to Bloomberg's Evaluated Pricing service data.

The $740 million facility is a Term loan that is scheduled to
mature on December 18, 2026.  The amount is fully drawn and
outstanding.

Thrasio LLC -- https://www.thrasio.com -- specializes in buying
Amazon third-party private label businesses. Its portfolio includes
Angry Orange pet odor eliminators and stain removers, Wise Owl
Outfitters camping and outdoor gear, and more than 200 other Amazon
and ecommerce brands. Thrasio was co-founded in 2018 by Joshua
Silberstein.



TMK HAWK: $25MM Bank Debt Trades at 34% Discount
------------------------------------------------
Participations in a syndicated loan under which TMK Hawk Parent
Corp is a borrower were trading in the secondary market around 66.4
cents-on-the-dollar during the week ended Friday, December 1, 2023,
according to Bloomberg's Evaluated Pricing service data.

The $25 million facility is a Delay-Draw Term loan that is
scheduled to mature on August 30, 2024.  

TMK Hawk Parent Corp. is the holding company of TriMark USA, LLC, a
foodservice equipment and supplies distributor.



TONY'S COURTYARD: Hires Quintin G. Shammam as Counsel
-----------------------------------------------------
Tony's Courtyard, L.L.C. seeks approval from the U.S. Bankruptcy
Court for the Southern District of California to employ Law Offices
of Quintin G. Shammam as counsel.

The firm will provide these services:

     a. represent the client in a Chapter 11 Bankruptcy Filing;

     b. provide legal services reasonably required to represent
client; and

     c. inform client of progress and to respond to client's
inquiries and if the action is filed, the firm will represent
client through trial and post-trial motions.

The firm will be paid at the rate of $400 per hour. The firm
received a retainer in the amount of $2,500.

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

Quintin G. Shammam, Esq., a partner at Law Offices of Quintin G.
Shamman, disclosed in a court filing that the firm is a
"disinterested person" as the term is defined in Section 101(14) of
the Bankruptcy Code.

The firm can be reached at:

     Quintin G. Shammam, Esq.
     Law Offices of Quintin G. Shamman
     2221 Camino Del Rio South, Suite 207
     San Diego, CA 92108
     Telephone: (619) 444-0001
     Facsimile: (619) 501-1119

              About Tony's Courtyard
  
Tony's Courtyard, LLC filed Chapter 11 petition (Bankr. S.D. Calif.
Case No. 23-02291) on Aug. 2, 2023, with $1 million to $10 million
in both assets and liabilities. Judge Margaret M. Mann oversees the
case.

The Debtor is represented by the Law Offices of Quintin G. Shammam.


TORTOISEECOFIN BORROWER: $341.8MM Bank Debt Trades at 57% Discount
------------------------------------------------------------------
Participations in a syndicated loan under which Tortoiseecofin
Borrower LLC is a borrower were trading in the secondary market
around 43.0 cents-on-the-dollar during the week ended Friday,
December 1, 2023, according to Bloomberg's Evaluated Pricing
service data.

The $341.8 million facility is a Term loan that is scheduled to
mature on January 31, 2025.  About $324.8 million of the loan is
withdrawn and outstanding.

TortoiseEcofin, established in 2002, is majority owned by private
equity manager, Lovell Minnick LLC. The company specializes in
providing investment products and solutions focused on the US
midstream and energy infrastructure sectors and social impact
strategies.



TOTAL AUTO: Seeks to Hire Conway Law Group as Bankruptcy Counsel
----------------------------------------------------------------
Total Auto Financing LLC seeks approval from the U.S. Bankruptcy
Court for the Eastern District of Virginia to employ Conway Law
Group PC as its attorneys.

The firm's services include:

     (a) advising the Debtor with respect to its powers and duties
in the continued management and operation of its assets;

     (b) advising and consulting on the conduct of the Debtor's
Chapter 11 case, including all of the legal requirements of
operating in Chapter 11;

     (c) attending meetings and negotiating with representatives of
the Debtor's creditors and other parties in interest;

     (d) taking all necessary action to protect and preserve the
Debtor's estate, including prosecuting actions on the Debtor's
behalf, defending any actions commenced against the Debtor, and
representing the Debtor's interests in negotiations concerning all
litigation in which the Debtor is involved, including objections to
claims filed against the estate;

     (e) preparing legal papers;

     (f) advising the Debtor in connection with any potential sale
of its assets;

     (g) appearing before the court;

     (h) taking any necessary action to negotiate, prepare and
obtain approval of the Debtor's Chapter 11 plan; and

     (i) performing all other necessary legal services.

The firm will charge these hourly fees:

     Martin Conway, Esq.     $425
     Other Attorneys         $425
     Paralegals              $150

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

The firm can be reached through:

     Martin C. Conway, Esq.
     Conway Law Group, PC
     12934 Harbor Drive, Suite 107
     Woodbridge, VA 22192
     Tel: (703) 783-9935
     Email: martin@conwaylegal.com

             About Total Auto Financing LLC

Total Auto Financing LLC is in the business of automotive finance
for sub-prime car purchasers using retail installment contracts.
The Debtor was formed by two brothers' Elshan Bayramov and Babak
Bayramov -- on September 28, 2020. It provides loan portfolio
management services for a $48 million loan portfolio employing 8
persons in the United States and 8 persons in the Bayramovs' native
country of Azerbaijan.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D. Va. Case No. 23-11867) on November 15,
2023. In the petition signed by Elshan Bayramov, member-manager,
the Debtor disclosed up to $50 million in both assets and
liabilities.

Martin C. Conway, Esq., at Conway Law Group, PC, represents the
Debtor as legal counsel.


TRANSPORT SERVICE: Deborah Caruso Named Subchapter V Trustee
------------------------------------------------------------
The U.S. Trustee for Region 10 appointed Deborah Caruso, Esq., at
Rubin & Levin as Subchapter V trustee for Transport Service of
Central Indiana, Inc.

Ms. Caruso will be paid an hourly fee of $350 for her services as
Subchapter V trustee and will be reimbursed for work-related
expenses incurred.

Ms. Caruso declared that she is a disinterested person according to
Section 101(14) of the Bankruptcy Code.

The Subchapter V trustee can be reached at:

     Deborah J. Caruso, Esq.
     Rubin & Levin
     135 N. Pennsylvania St., Suite 1400
     Indianapolis, IN 46204
     Phone: (317) 860-2928
     Email: dcaruso@rubin-levin.net

            About Transport Service of Central Indiana

Transport Service of Central Indiana, Inc. is a general freight
trucking company in Brownsburg, Ind.

The Debtor filed a petition under Chapter 11, Subchapter V of the
Bankruptcy Code (Bankr. S.D. Ind. Case No. 23-04975) on Nov. 8,
2023, with up to $50,000 in assets and $1 million to $10 million in
liabilities. Cathy Reed, president, signed the petition.

Judge James M. Carr oversees the case.

David Krebs, Esq., at Hester Baker Krebs, LLC represents the Debtor
as legal counsel.


UPTOWN PARTNERS: U.S. Trustee Unable to Appoint Committee
---------------------------------------------------------
The U.S. Trustee for Region 3 disclosed in a court filing that no
official committee of unsecured creditors has been appointed in the
Chapter 11 case of Uptown Partners, LP.

                       About Uptown Partners

Harrisburg, Pa.-based Uptown Partners, LP is the owner of
Harrisburg housing complex Governor's Square.

Uptown Partners sought relief under Chapter 7 of the U.S.
Bankruptcy Code (Bankr. M.D. Pa. Case No. 23-00988) on May 2, 2023.
On Sept. 12, 2023, the case was converted to one under Chapter 11.

Judge Henry W. Van Eck oversees the case.

The Debtor's counsel is Robert E. Chernicoff, Esq., at Cunningham
and Chernicoff, PC.


US RADIOLOGY: Moody's Affirms 'B3' CFR & Alters Outlook to Stable
-----------------------------------------------------------------
Moody's Investors Service affirmed US Radiology Specialists, Inc.'s
("USRS" or "the company") B3 Corporate Family Rating, B3-PD
Probability of Default Rating, and B3 ratings on the company's
senior secured first lien revolving credit facility and senior
secured first lien term loan. At the same time, Moody's revised the
outlook to stable from negative.

The outlook revision to stable reflects improved operating
performance and liquidity over the last year primarily driven by
higher business volumes and improved revenue per unit. Moody's
expects that the company's financial leverage will remain in the
6.0 times range over the next 12 to 18 months. The outlook revision
also reflects Moody's expectation of moderately positive free cash
flow over the next 12 to 18 months.

RATINGS RATIONALE

USRS' B3 CFR reflects its moderate scale, high financial leverage
and execution risk associated with an active debt-funded
acquisition strategy. Further, USRS has some geographic
concentration with Texas, North Carolina and Georgia representing
more than 70% of consolidated revenues. Moody's expects that the
company's financial leverage will remain in the 6.0 times range
over the next 12-18 months. The company faced challenges in meeting
its budget in 2022 due to a combination of lower revenue per unit
(driven primarily by a change in payor mix), higher labor costs,
and significant one-off expenses. However, the company's
performance improved in recent quarters and as a result, the
financial leverage has declined to approximately 6.3x at the end of
June 2023 on a Moody's adjusted basis.

The company's rating is supported by good business diversity as it
has both outpatient imaging and radiology physician services
integrated in many of its markets. The rating is also supported by
the alignment of management and physician incentives through a high
level of physician ownership and a physician compensation structure
that is highly variable.

The outlook is stable. Moody's expects USRS to have good liquidity
over the next 12-18 months and leverage to remain in the 6.0 times
range.

Moody's views USRS' liquidity to be good. This liquidity assessment
is supported by Moody's expectations of $15-$20 million in annual
free cash flow over the next 12 to 18 months as well as cash
balances of approximately $7.5 million on September 30, 2023. The
company had full availability under its $165 million committed bank
revolving credit facility. The company's term loan has
approximately $12 million in mandatory annual amortization.

The B3 ratings for the senior secured 1st lien revolving credit
facility and the senior secured 1st lien term loan are the same as
the company's B3 CFR, as they represent the preponderance of debt
in the capital structure.

ESG CONSIDERATIONS

USRS' CIS-4 indicates the rating is lower than it would have been
if ESG risk exposure did not exist. USRS has exposure to both
social risks (S-4) and governance considerations (G-4). As a
provider of radiology physician services, USRS is exposed to social
risks particularly to sourcing and maintaining a qualified pool of
radiologists. The company is also exposed to changes in
reimbursement rates by its payors, which include government payors,
as well as a push towards reducing overall healthcare costs. From a
governance perspective, the company has employed an aggressive
debt-funded M&A strategy.

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

The ratings could be upgraded if USRS demonstrates a track record
of positive free cash flow and sustained debt/EBITDA below 6.0
times. Improving operating performance and liquidity will also
support an upgrade. The ratings could be downgraded if the
company's operating performance deteriorates, and liquidity
weakens. Quantitatively, the ratings could be downgraded if
debt/EBITDA is sustained above 7.5 times.

Headquartered in Raleigh, NC, US Radiology Specialists Holdings,
LLC, is an operator of outpatient imaging centers and a provider of
radiology services in 14 states. The company operates its business
through its subsidiaries (which are also co-borrowers) US Radiology
Specialists, Inc. and US Outpatient Imaging Specialists, Inc. The
company operates more than 180 imaging centers (including 86
centers in JVs with leading health systems). The company's
radiology physician services business consists of more than 400
physicians and advanced practice providers. The company's annual
consolidated revenues for the last twelve months ended on September
30, 2023, were approximately $819 million.

The principal methodology used in these ratings was Business and
Consumer Services published in November 2021.


US RENAL: $1.25BB Bank Debt Trades at 32% Discount
--------------------------------------------------
Participations in a syndicated loan under which US Renal Care Inc
is a borrower were trading in the secondary market around 67.8
cents-on-the-dollar during the week ended Friday, December 1, 2023,
according to Bloomberg's Evaluated Pricing service data.

The $1.25 billion facility is a Term loan that is scheduled to
mature on June 28, 2028.  The amount is fully drawn and
outstanding.

U.S. Renal Care is a dialysis provider available for people living
with chronic and acute renal disease.



US RENAL: $225MM Bank Debt Trades at 54% Discount
-------------------------------------------------
Participations in a syndicated loan under which US Renal Care Inc
is a borrower were trading in the secondary market around 45.7
cents-on-the-dollar during the week ended Friday, December 1, 2023,
according to Bloomberg's Evaluated Pricing service data.

The $225 million facility is a Term loan that is scheduled to
mature on July 26, 2026.  About $40.6 million of the loan is
withdrawn and outstanding.

U.S. Renal Care is a dialysis provider available for people living
with chronic and acute renal disease.



UXIN LIMITED: May Sell up to US$500 Million Worth of Securities
---------------------------------------------------------------
Uxin Limited filed with the Securities and Exchange Commission an
amendment No. 1 to its Form F-3 registration statement relating to
the issuance and sale of up to US$500,000,000, or its equivalent in
any other currency, currency units, or composite currency or
currencies, of its Class A ordinary shares, par value US$0.0001 per
share, including in the form of American depositary shares, or
ADSs, preferred shares, warrants to purchase Class A ordinary
shares and preferred shares, subscription rights and a combination
of such securities, separately or as units, in one or more
offerings.

Each time the Company sells its securities pursuant to this
prospectus, the Company will provide the specific terms of such
offering in a supplement to this prospectus.  The prospectus
supplement may also add, update, or change information contained in
this prospectus.

In addition, this prospectus also covers the sale by certain
selling shareholders of up to an aggregate of 5,951,088,705 Class A
ordinary shares.  The Company will not receive any proceeds from
the sale of its Class A ordinary shares by selling shareholders.

The ADSs are listed on the Nasdaq Global Select Market under the
ticker symbol "UXIN."  On Nov. 29, 2023, the closing price of the
ADSs on the Nasdaq Global Select Market was US$1.00 per ADS.

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

https://www.sec.gov/Archives/edgar/data/1729173/000110465923122219/tm2331481-1_f3a.htm

                            About Uxin

Uxin is a China-based used car retailer, pioneering industry
transformation with advanced production, new retail experiences,
and digital empowerment.  The Company offers vehicles through a
reliable, one-stop, and hassle-free transaction experience.  Under
its omni-channel strategy, the Company is able to leverage its
pioneering online platform to serve customers nationwide and
establish market leadership in selected regions through offline
inspection and reconditioning centers.

Shanghai, the People's Republic of China-based
PricewaterhouseCoopers Zhong Tian LLP, the Company's auditor since
2017, issued a "going concern" qualification in its report dated
Aug. 14, 2023, citing that the Company has incurred net losses
since inception and incurred cash outflows from operating
activities during the fiscal year ended March 31, 2023.  In
addition, the Company has an accumulated deficit and net current
liabilities as of March 31, 2023.  These events and conditions
raise substantial doubt about the Company's ability to continue as
a going concern.


UXIN LIMITED: Posts RMB335.9 Million Net Loss in Second Quarter
---------------------------------------------------------------
Uxin Limited announced its unaudited financial results for the
second quarter ended Sept. 30, 2023.

Uxin posted a net loss attributable to ordinary shareholders of
RMB335.90 million on RMB356.07 million of total revenues for the
three months ended Sept. 30, 2023, compared to a net loss
attributable to ordinary shareholders of RMB872.15 million on
RMB618.78 million of total revenues for the three months ended
Sept. 30, 2022.

For the six months ended Sept. 30, 2023, the Company reported a net
loss attributable to ordinary shareholders of RMB427.51 million on
RMB645.09 million of total revenues, compared to a net loss
attributable to ordinary shareholders of RMB712.16 million on
RMB1.24 billion of total revenues for the same period a year ago.

As of Sept. 30, 2023, the Company had RMB2.32 billion in total
assets, RMB2.51 billion in total liabilities, RMB1.21 billion in
total mezzanine equity, and a total shareholders' deficit of
RMB1.39 billion.

Mr. Kun Dai, founder, chairman and chief executive officer of Uxin,
commented, "Despite the challenging overall economic climate and
the Chinese used car industry, we have achieved significant growth
that surpassed the market.  The retail sales volume in the second
quarter reached 2,287 units, representing a growth of 35.6%
compared to the first quarter.  In addition, our Hefei flagship
factory store, jointly established with Hefei City, started trial
operation in September.  With a total construction area of 450,000
square meters, it is equipped with the world's most advanced used
car remanufacturing factory and the world's largest used car retail
superstore, capable of accommodating up to 10,000 retail vehicles.
Hefei superstore will continuously drive our business growth in the
coming years.

"After two years of refinement, our superstore business model has
been successfully validated.  The overall turnover days for
vehicles sold have remained stable at less than 45 days, and the
gross margin has increased from 1.3% in the same period last year
to 6.2% this year.  The Net Promoter Score (NPS) of our customers
has consistently remained around 60 for seven consecutive quarters,
which is the highest level in the industry.  As a result, the Xi'an
superstore achieved EBITDA profitability in September.

"In the upcoming quarters, we will increase inventory levels
according to market conditions to achieve a higher level of
scalable profitability.  We aim to achieve EBITDA profitability at
all superstore level by March 2024 and achiever whole company
EBITDA profitability by September 2024.  We have full confidence in
the long-term high-quality development prospects of Uxin."

Mr. Feng Lin, chief financial officer of Uxin, said: "In the second
quarter of the fiscal year 2024, our total revenue increased by
23.2% compared to the first quarter, with retail vehicle sales
revenue growing by 33.2% quarter-on-quarter.  As a result of
accelerated sales turnover, steadily increasing value-added service
revenue, and decreasing per-vehicle costs driven by advanced
factory production, our gross margin has significantly improved.
In the second quarter of the fiscal year 2024, our gross margin
reached 6.2%, an increase of 4.9 percentage points compared to the
same period last year.

"With a significant improvement in gross profit and continuous
optimization of cost and expenses, our capability to achieve
profitability has greatly improved.  Our Xi'an superstore achieved
EBITDA profitability in September.  In the second quarter, the
adjusted EBITDA loss was RMB45.9 million, a decrease in loss of 47%
compared to the same period last year.

"We are confident in achieving the profitability targets outlined
by DK and will provide adequate financial support.  In September,
we signed an equity investment agreement and Hefei local government
platform will invest up to RMB1.5 billion in our subsidiary over
the next decade.  The first tranche of about RMB150 million had
been essentially completed.  Recently, we have obtained new
inventory financing from two major financial institutions,
contributing to an aggregated credit line of nearly RMB300 million.
In addition, we are in the process of completing the remaining
delivery of the previous financing transactions of approximately
USD30 million by the end of the year."

Liquidity

As of Sept. 30, 2023, the Company had cash and cash equivalents of
RMB17.6 million, compared to RMB92.7 million as of March 31, 2023.

The Company has incurred accumulated and recurring losses from
operations, and cash outflows from operating activities.  In
addition, the Company's current liabilities exceeded its current
assets by approximately RMB443.6 million as of Sept. 30, 2023.

Uxin said, "The Company's ability to continue as a going concern is
dependent on management's ability to increase sales, achieve higher
gross profit margin and control operating costs and expenses to
reduce the cash that will be used in operating cash flows, and to
seek financing arrangements, including but not limited to proceeds
from the subscription of the Company's senior convertible preferred
shares issued from exercise of the warrants, and funds from renewal
of the existing borrowings and new facilities and equity
financings. There is uncertainty regarding the execution of these
business and financing plans, which raises substantial doubt about
the Company's ability to continue as a going concern.  The
accompanying unaudited financial information does not include any
adjustment that is reflective of these uncertainties."

A full-text copy of the Form 6-K containing a press release is
available for free at:

https://www.sec.gov/Archives/edgar/data/1729173/000095017023066238/uxin-ex99_2.htm

                            About Uxin

Uxin is a China-based used car retailer, pioneering industry
transformation with advanced production, new retail experiences,
and digital empowerment.  The Company offers vehicles through a
reliable, one-stop, and hassle-free transaction experience.  Under
its omni-channel strategy, the Company is able to leverage its
pioneering online platform to serve customers nationwide and
establish market leadership in selected regions through offline
inspection and reconditioning centers.

Shanghai, the People's Republic of China-based
PricewaterhouseCoopers Zhong Tian LLP, the Company's auditor since
2017, issued a "going concern" qualification in its report dated
Aug. 14, 2023, citing that the Company has incurred net losses
since inception and incurred cash outflows from operating
activities during the fiscal year ended March 31, 2023.  In
addition, the Company has an accumulated deficit and net current
liabilities as of March 31, 2023.  These events and conditions
raise substantial doubt about its ability to continue as a going
concern.


VBI VACCINES: Forbearance With Lenders Extended Until Dec. 12
-------------------------------------------------------------
VBI Vaccines Inc. disclosed in a Form 8-K filed with the Securities
and Exchange Commission that effective Nov. 28, 2023, the Company,
along with its subsidiary VBI Cda, as borrowers, and the lenders
agreed to extend the forbearance period under a forbearance
agreement through and including Dec. 12, 2023, subject to
compliance by the Borrowers with the same terms and conditions as
set forth in the Forbearance Agreement.

On Nov. 13, 2023, the Borrowers entered into the Forbearance
Agreement with K2 HealthVentures LLC and any other lender from
time-to-time party thereto, pursuant to which the Lenders agreed to
forbear from exercising the Secured Parties' (as defined in that
certain Loan and Guaranty Agreement between the Borrowers and the
Lenders, dated as of May 22, 2020) rights with respect to the
failure to meet the minimum Net Revenue covenant for the
measurement period ended Sept. 30, 2023, from Nov. 13, 2023,
through and including Nov. 28, 2023, subject to compliance by the
Borrowers with certain terms and conditions as set forth in the
Forbearance Agreement.

VBI said, "There is no assurance that the Company will be able to
meet the conditions set forth in the Forbearance Agreement, which
will result in a termination of the Forbearance Period.  In
addition, the Forbearance Agreement is not a waiver by K2HV of the
Company's obligation to meet the covenants pursuant to the Loan
Agreement.  Accordingly, K2HV may declare an Event of Default after
the end of the Forbearance Period, and there is no assurance that
the Company would be able to enter into another forbearance
agreement for any additional periods.  Upon occurrence and during
the continuance of an Event of Default, K2HV is entitled to declare
all obligations under the Loan Agreement immediately due and
payable and to stop advancing money or extending credit under the
Loan Agreement, and the applicable rate of interest will be
increased by 5.00% per annum."

                          About VBI Vaccines

VBI Vaccines Inc. -- www.vbivaccines.com -- is a biopharmaceutical
company driven by immunology in the pursuit of powerful prevention
and treatment of disease. Through its innovative approach to
virus-like particles ("VLPs"), including a proprietary enveloped
VLP ("eVLP") platform technology, VBI develops vaccine candidates
that mimic the natural presentation of viruses, designed to elicit
the innate power of the human immune system.  VBI is committed to
targeting and overcoming significant infectious diseases, including
hepatitis B, coronaviruses, and cytomegalovirus (CMV), as well as
aggressive cancers including glioblastoma (GBM).  VBI is
headquartered in Cambridge, Massachusetts, with research operations
in Ottawa, Canada, and a research and manufacturing site in
Rehovot, Israel.

VBI Vaccines reported a net loss of $113.30 million for the year
ended Dec. 31, 2022, a net loss of $69.75 million for the year
ended Dec. 31, 2021, a net loss of $46.23 million for the year
ended Dec. 31, 2020, a net loss of $54.81 million for the year
ended Dec. 31, 2019, and a net loss of $63.60 million for the year
ended Dec. 31, 2018.

Iselin, New Jersey-based EisnerAmper LLP, the Company's auditor
since 2016, issued a "going concern" qualification in its report
dated March 13, 2023, citing that the Company faces several risks,
including but not limited to, uncertainties regarding the success
of the development and commercialization of its products, demand
and market acceptance of the Company's products, and reliance on
major customers. The Company anticipates that it will continue to
incur significant operating costs and losses in connection with the
development and commercialization of its products. The Company has
an accumulated deficit as of Dec. 31, 2022 and cash outflows from
operating activities for the year-ended Dec. 31, 2022 and, as such,
will require significant additional funds to conduct clinical and
non-clinical trials, commercially launch its products, and achieve
regulatory approvals that raise substantial doubt about its ability
to continue as a going concern.


VBI VACCINES: Incurs $20.4MM Net Loss in Third Quarter
------------------------------------------------------
VBI Vaccines Inc. filed with the Securities and Exchange Commission
its Quarterly Report on Form 10-Q disclosing a net loss of
$20,444,000 for the three months ended Sept. 30, 2023 compared to a
net loss of $25,209,000 for the same period in 2022.

For the nine months ended Sept. 30, 2023, VBI Vaccines incurred a
net loss of $92,823,000 compared to a net loss of $92,162,000 for
the same period in 2022.

As of Sept. 30, 2023, the Company has $100,784,000 in total assets
and $80,898,000 in total liabilities.

"In Q3, we were focused on pipeline execution with continued
revenue growth for PreHevbrio, meaningful data readouts and
clinical advancements of our lead development candidates, and the
announcement of a next-generation proprietary technology that
blends the benefits of our eVLP technology with those of mRNA
platforms," said Jeff Baxter, VBI's President and CEO.
"Additionally, in this period of challenging financial markets for
biotechnology companies, we are intensely focused on managing our
operating expenses and capital to fuel sustainable growth and value
for key stakeholders."

According to the Company, it faces a number of risks, including but
not limited to, uncertainties regarding the success of the
development and commercialization of its products, demand and
market acceptance of the Company's products, and reliance on major
customers. The Company anticipates that it will continue to incur
significant operating costs and losses in connection with the
development and commercialization of its products. The Company has
an accumulated deficit of $582,432 and cash of $35,454 as of
September 30, 2023. Cash outflows from operating activities were
$48,826 for the nine months ended September 30, 2023.

The company explained, "VBI has incurred significant net losses and
negative operating cash flows since inception and expects to
continue incurring losses and negative cash flows from operations
as we carry out our planned clinical, regulatory, R&D, commercial,
and manufacturing activities with respect to the advancement of our
3-antigen HBV vaccine and pipeline candidates. As of September 30,
2023, VBI had an accumulated deficit of $582,432 and stockholders'
equity of $19,886."

"Our ability to maintain our status as an operating company and to
realize our investment in our IPR&D assets is dependent upon
obtaining adequate cash to finance our clinical development,
manufacturing, our commercialization activities, our administrative
overhead and our research and development activities. We expect
that we will need to secure additional financing to finance our
business plans, which may be a combination of proceeds from the
issuance of equity securities, the issuance of additional debt,
government or non-government grants or subsidies, and revenues from
potential business development transactions, if any. There is no
assurance we will manage to obtain these sources of financing. If
we are unable to obtain additional financing, we may be required to
pursue a reorganization proceeding, including under applicable
bankruptcy or insolvency laws.

"The accompanying financial statements have been prepared assuming
that we will continue as a going concern; however, the above
conditions raise substantial doubt about our ability to do so. The
financial statements do not include any adjustments to reflect the
possible future effects on the recoverability and classification of
assets or the amounts and classifications of liabilities that may
result from this uncertainty. Our long-term success and ability to
continue as a going concern is dependent upon obtaining sufficient
capital to fund the research and development of our products, to
bring about their successful commercial release, to generate
revenue, and, ultimately, to attain profitable operations, or,
alternatively, to advance our products and technology to such a
point that they would be attractive candidates for acquisition by
others in the industry.

"We will require additional funds to conduct clinical and
non-clinical trials, achieve and maintain regulatory approvals,
and, subject to such approvals, commercially launch and sell our
products, and will need to secure additional financing in the
future to support our operations and to realize our investment in
our IPR&D assets. We base this belief on assumptions that are
subject to change, and we may be required to use our available cash
and cash equivalent resources sooner than we currently expect. Our
actual future capital requirements will depend on many factors,
including the progress and results of our ongoing clinical trials,
the duration and cost of discovery and preclinical development,
laboratory testing and clinical trials for our pipeline candidates,
the timing and outcome of regulatory review of our products,
product sales, the costs involved in preparing, filing,
prosecuting, maintaining, defending, and enforcing patent claims
and other intellectual property rights, the number and development
requirements of other pipeline candidates that we pursue, and the
costs of commercialization activities, including product marketing,
sales, and distribution."

"We expect to finance our future cash needs through public or
private equity offerings, debt financings, government grants or
non-government funding, or business development transactions.
Pursuant to the Contribution Agreement, we will receive up to
CAD$55,976 as a government grant to support the development of the
Company's coronavirus vaccine program, though Phase II clinical
studies, and pursuant to the CEPI Funding Agreement, as amended by
the CEPI Amendment, we will receive up to $33,018 in funding to
support the development of the Company's coronavirus vaccine
program. We may need to raise additional funds more quickly if one
or more of our assumptions prove to be incorrect or if we choose to
expand our product development efforts more rapidly than we
presently anticipate. We may also decide to raise additional funds
even before we need them if the conditions for raising capital are
favorable. Additional equity, debt, government grants or
non-government funding, or business development transactions may
not be available on acceptable terms, if at all. If adequate funds
are not available, we may be required to delay, reduce the scope of
or eliminate our R&D programs, reduce our planned commercialization
efforts or obtain funds through arrangements with collaborators or
others that may require us to relinquish rights to certain pipeline
candidates that we might otherwise seek to develop or commercialize
independently.

"Pursuant to the underwriting agreement, dated July 5, 2023, the
Company agreed not to issue any common shares or common share
equivalents or to file any other registration statement with the
SEC (in each case, subject to certain exceptions) until after the
60th day following the date of the underwriting agreement, without
the prior written consent of Raymond James & Associates, Inc. In
addition, the common warrants sold in July 2023 in the underwritten
public offering and the registered direct offering contain a full
ratchet anti-dilution price protection to be triggered upon
issuance of equity or equity-linked securities at an effective
common share purchase price of less than the exercise price in
effect. Such obligations may make any additional financing
difficult to obtain or unavailable to the Company.

"To the extent we raise additional capital by issuing equity
securities or obtaining borrowings convertible into equity,
ownership dilution to existing stockholders will result and future
investors may be granted rights superior to those of existing
stockholders. The incurrence of indebtedness or debt financing
would result in increased fixed obligations and could also result
in covenants that would restrict our operations. Our ability to
obtain additional capital may depend on prevailing economic
conditions and financial, business, and other factors beyond our
control. The COVID-19 endemic, its ongoing effects, the continuing
war between Russia and Ukraine and between Israel and Hamas, and
inflation, among others, have caused an unstable economic
environment globally. Disruptions in the global financial markets
may adversely impact the availability and cost of credit, as well
as our ability to raise money in the capital markets. Current
economic conditions have been, and continue to be, volatile.
Continued instability in these market conditions may limit our
ability to access the capital necessary to fund and grow our
business.

"The Company's long-term success and ability to continue as a going
concern are dependent upon obtaining sufficient capital to fund the
research and development of its pipeline candidates, to bring about
their successful commercial release, to generate revenue and,
ultimately, to attain profitable operations or, alternatively, to
advance its products and technology to such a point that they would
be attractive candidates for acquisition by others in the
industry.

"To date, the Company has been able to obtain financing as and when
it was needed; however, there is no assurance that financing will
be available in the future, or if it is, that it will be available
at acceptable terms," the Company concluded.

A full-text copy of the Company's report is available at
https://tinyurl.com/486kbam3

                        About VBI Vaccines

VBI Vaccines Inc. -- https://www.vbivaccines.com -- is a
biopharmaceutical company driven by immunology in the pursuit of
powerful prevention and treatment of disease.  Through its
innovative approach to virus-like particles ("VLPs"), including a
proprietary enveloped VLP ("eVLP") platform technology, VBI
develops vaccine candidates that mimic the natural presentation of
viruses, designed to elicit the innate power of the human immune
system.  VBI is committed to targeting and overcoming significant
infectious diseases, including hepatitis B, coronaviruses, and
cytomegalovirus (CMV), as well as aggressive cancers including
glioblastoma (GBM).  VBI is headquartered in Cambridge,
Massachusetts, with research operations in Ottawa, Canada, and a
research and manufacturing site in Rehovot, Israel.

VBI Vaccines reported a net loss of $113.30 million for the year
ended Dec. 31, 2022, a net loss of $69.75 million for the year
ended Dec. 31, 2021, a net loss of $46.23 million for the year
ended Dec. 31, 2020, a net loss of $54.81 million for the year
ended Dec. 31, 2019, and a net loss of $63.60 million for the year
ended Dec. 31, 2018.

Iselin, New Jersey-based EisnerAmper LLP, the Company's auditor
since 2016, issued a "going concern" qualification in its report
dated March 13, 2023, citing that the Company faces several risks,
including but not limited to, uncertainties regarding the success
of the development and commercialization of its products, demand
and market acceptance of the Company's products, and reliance on
major customers.  The Company anticipates that it will continue to
incur significant operating costs and losses in connection with the
development and commercialization of its products.  The Company has
an accumulated deficit as of Dec. 31, 2022 and cash outflows from
operating activities for the year-ended Dec. 31, 2022 and, as such,
will require significant additional funds to conduct clinical and
non-clinical trials, commercially launch its products, and achieve
regulatory approvals that raise substantial doubt about its ability
to continue as a going concern.



VESTTOO LTD: Creditors Oppose Bid to Tap Israeli Law Firm
---------------------------------------------------------
Unsecured creditors of Israel-based fintech business Vesttoo are
asking a Delaware federal judge to deny the company's request to
retain an Israeli law firm in its Chapter 11 case, saying it hasn't
yet been explained what services the firm will provide.

The Official Committee of Unsecured Creditors objects to the
Debtors' proposed retention of Gene Kleinhendler 2011 Legal Firm
Ltd. as an ordinary course professional.

The Committee says the Debtors have failed to demonstrate that GK
Advisory provides any services to the Debtors that are necessary,
the proposed services are not "ordinary course", and GK Advisory
received substantial postpetition payments on account of
prepetition claims that must be returned to the estates.

The OCP List provides only that GK Advisory is "Counsel to the Ad
Hoc Committee of the Board" and "[a]dvises on the intersection of
Israeli and U.S. law in investigation or regulatory compliance."
Moreover, the GK Advisory Declaration includes only a general
statement that GK Advisory "is a legal services firm in the area of
Israeli law and cross-border investigations."

Despite seeking to pay GK Advisory up to $100,000 per month, the
Debtors and GK Advisory have provided no further information
regarding the services that GK Advisory will provide to the
Debtors, including why those services are necessary and should
continue at the expense of the Debtors' estates.

                       About Vesttoo Ltd

Vesttoo Ltd. is a technology-driven collateralized reinsurance
provider in Tel Aviv, Israel. It connects the insurance industry
with the capital markets by combining AI-powered technology with
expertise in data science, insurance and finance.

Vesttoo and its affiliates sought relief under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. D. Del. (Lead Case No. 23-11160) on
August 14 and 15, 2023.

The Honorable Bankruptcy Judge Mary F. Walrath oversees the case.

The Debtors tapped DLA Piper, LLP (US) as legal counsel and Kroll,
LLC as financial advisor.  Epiq Corporate Restructuring, LLC, is
the claims and administrative agent.

The U.S. Trustee for Region 3 appointed an official committee to
represent unsecured creditors in the Debtor's Chapter 11 case.  The
committee tapped Greenberg Traurig, LLP as legal counsel and
Alvarez & Marsal North America, LLC as financial advisor.


VIASAT INC: Egan-Jones Retains CCC+ Senior Unsecured Ratings
------------------------------------------------------------
Egan-Jones Ratings Company, on November 15, 2023, retained its
'CCC+' foreign currency and local currency senior unsecured ratings
on debt issued by Viasat, Inc. EJR also withdraws rating on
commercial paper issued by the Company.

Headquartered in Carlsbad, California, Viasat, Inc. operates as a
communication company.




VIEMED INC: $30MM Bank Debt Trades at 18% Discount
--------------------------------------------------
Participations in a syndicated loan under which Viemed Inc is a
borrower were trading in the secondary market around 82.4
cents-on-the-dollar during the week ended Friday, December 1, 2023,
according to Bloomberg's Evaluated Pricing service data.

The $30 million facility is a Delay-Draw Term loan that is
scheduled to mature on November 29, 2027.  About $4.9 million of
the loanVIEMED INC is withdrawn and outstanding.

VieMed makes home healthcare simple, effective, and stress-free
with innovative treatment plans and dedicated specialists on call
24/7.


VPR BRANDS: Raises Going Concern Doubt, Sees Cash Crunch
--------------------------------------------------------
VPR Brands, LP disclosed in a Form 10-Q Report filed with the U.S.
Securities and Exchange Commission for the quarterly period ended
September 30, 2023, that substantial doubt exists about the
Company's ability to continue as a going concern.

According to the Company, it reported net income of $953,636 during
the nine months ended September 30, 2023, and prior to the three
months ended March 31, the Company has incurred losses since
inception, including $128,029 during the nine months ended
September 30, 2022, resulting in an accumulated deficit of
$6,513,844 and working capital of $1,961,188 as of September 30,
2023. The Company is in default in certain of its outstanding
debt.

As of September 30, 2023, the Company had approximately $1,833,194
in cash and cash equivalents, which will not be sufficient to fund
the operations and strategic objectives of the Company over the
next 12 months. These factors raise substantial doubt regarding the
Company's ability to continue as a going concern.

The Company will be required to obtain additional financing and
capital and expects to satisfy its cash needs primarily from the
additional issuance of equity securities or indebtedness in order
to sustain operations until it can achieve profitability and
positive cash flows, if ever.

There can be no assurances, however, that adequate additional
funding will be available on favorable terms, or at all. If such
funds are not available in the future, the Company may be required
to delay, significantly modify, or terminate its operations, all of
which could have a material adverse effect on the Company.

For the three months ended September 30, 2023, the Company reported
a net income of $2,951,216 compared to a net loss of $54,521 for
the three months ended September 30, 2022.

A full-text copy of the Company's Form 10-Q Report is available at
https://tinyurl.com/mr27fk8u

                         About VPR Brands

Headquartered in Ft. Lauderdale, FL, VPR Brands, LP --
https://www.VPRBrands.com/ -- is company engaged in the electronic
cigarette and personal vaporizer business.

Los Angeles, California-based Kreit & Chiu CPA's LLP, the Company's
auditor since 2022, issued a "going concern" qualification in its
report dated April 13, 2023, citing that the Company has an
accumulated deficit of $10,418,696 and a working capital deficit of
$1,938,476 at Dec. 31, 2022.  These factors, among others, raise
substantial doubt regarding the Company's ability to continue as a
going concern.

As of September 30, VPR has $3,445,920 in total assets and
$1,859,560 in total liabilities.


WESTERN DENTAL: $490MM Bank Debt Trades at 29% Discount
-------------------------------------------------------
Participations in a syndicated loan under which Western Dental
Services Inc is a borrower were trading in the secondary market
around 70.6 cents-on-the-dollar during the week ended Friday,
December 1, 2023, according to Bloomberg's Evaluated Pricing
service data.

The $490 million facility is a Term loan that is scheduled to
mature on August 18, 2028.  The amount is fully drawn and
outstanding.

Western Dental Services, Inc., a dental and oral health maintenance
organization, provides dental and oral health care services in
California, Arizona, Nevada, and Texas. Western Dental Services,
Inc. operates as a subsidiary of Premier Dental Services Inc.



WEWORK INC: Must Publicize Names of Customers, Says DOJ
-------------------------------------------------------
U.S. Trustee Andrew R. Vara, the Department of Justice's bankruptcy
watchdog, filed an objection to the request of WeWork Inc. to
redact the names and other information of customers and creditors
from its bankruptcy court filings.

WeWork is seeking "authority for a wholesale redaction" of names
from a wide range of bankruptcy filings, the US Trustee said in a
Wednesday motion in the US Bankruptcy Court for the District of New
Jersey.  The U.S. Trustee has challenged creditor secrecy in
several other prominent bankruptcies this year, especially in
crypto Chapter 11 cases, Bloomberg notes.

The U.S. Trustee said it does not object to filing under seal the
addresses or e-mail addresses of customers or other creditors who
are individuals.  The U.S. Trustee does, however, object to the
sealing of the names of such customers and creditors, and the
sealing of the names, addresses and other contact information for
customers or creditors who are not individuals.

"Disclosure is a basic premise of bankruptcy law. Indeed, it is
fundamental to the operation of the bankruptcy system and is the
best means of avoiding any suggestion of impropriety that might or
could be raised. The Bankruptcy Code contains very limited and
specific exceptions to the general rule that bankruptcy proceedings
should be open and transparent. The movant must demonstrate
extraordinary circumstances and a compelling need to obtain
protection to justify any such request.  This is especially true as
to information required to be filed by the Bankruptcy Code,
Bankruptcy Rules, and the Local Rules, such as the Creditor Matrix,
Schedules and Statements. Here, the Debtors seek extremely broad
authority to conduct a significant portion of the bankruptcy cases
under seal. If the Motion is granted, the ability of interested
parties to evaluate the Debtors and their bankruptcy process and to
communicate and find each other will be significantly curtailed,"
the U.S. Trustee tells the Court.

                   About WeWork Inc.

New York, NY-based WeWork Inc. is a global flexible workspace
provider, serving a membership base of businesses large and small
through its network of 779 Systemwide Locations, including 622
Consolidated Locations as of December 2022.

WeWork Inc. and its affiliates sought relief under Chapter 11 of
the Bankruptcy Code (Bankr. D.N.J. Case No. 23-19865) on Nov. 6,
2023.  In its petition, WeWork Inc. reported $19 billion of
liabilities and $15 billion of assets.

The Debtors are represented by Kirkland & Ellis LLP (Edward
Sassower, Joshua Sussberg, Steven Serrejeddini, Ciara Foster,
Oliver Pare, Josh Greenblatt, Jimmy Ryan, Connor Casas, William
Arnault) and Cole Schotz PC (Michael Sirota, Warren Usatine,
Felice
Yudkin, Ryan Jareck) as legal counsel, Alvarez & Marsal North
America LLC (Justin Schmaltz) as financial advisor, and PJT
Partners LP (Paul Sheaffer) as investment banker.  Softbank is
represented by Weil Gotshal & Manges LLP (Gary Holtzer, Gabriel
Morgan, Kevin Bostel, Eric Einhorn) and Wollmuth Maher & Deutsch
LLP (Paul DeFilippo, James Lawlor, Steven Fitzgerald, Joseph
Pacelli) as legal counsel and Houlihan Lokey Capital as financial
advisor.

The Ad Hoc Group of First Lien and Second Lien Lenders is
represented by Davis Polk & Wardwell LLP (Eli Vonnegut, Elliot
Moskowitz, Natasha Tsiouris, Jonah Peppiatt) and Greenberg Traurig
LLP (Alan Brody) as legal counsel and Ducera Partners LLC as
financial advisor.


WHITE MOUNTAINS: Egan-Jones Retains BB+ Senior Unsecured Ratings
----------------------------------------------------------------
Egan-Jones Ratings Company, on November 6, 2023, retained its 'BB+'
foreign currency and local currency senior unsecured ratings on
debt issued by White Mountains Insurance Group, Ltd.

Headquartered in Hanover, New Hampshire, White Mountains Insurance
Group, Ltd. provides insurance services.



WHITESTONE UPTOWN: Office Building Owner Files for Chapter 11
-------------------------------------------------------------
Whitestone Uptown Tower, LLC, the owner of the Uptown Tower office
building in Dallas, Texas, on Dec. 1, 2023, disclosed that it has
filed a Chapter 11 voluntary petition for bankruptcy in the United
States Bankruptcy Court for the Northern District of Texas. The
bankruptcy filing comes on the eve of a foreclosure sale of the
property scheduled for December 5, 2023. A Whitestone REIT
subsidiary is a guarantor on the Uptown Tower mortgage loan.

Whitestone Uptown Tower, LLC is a subsidiary of Pillarstone Capital
REIT Operating Partnership LP, a partnership owned by Pillarstone
Capital REIT, as general partner, and Whitestone REIT Operating
Partnership, L.P., as limited partner. Pillarstone was seeking to
sell the property to satisfy the loan obligations, but was blocked
by Whitestone's refusal to approve the sale as required by the
legal action between the parties in the Delaware Chancery Court.
The parties are awaiting a decision from the Delaware Chancery
Court after a trial in July of this year.

Pillarstone's CEO, Bradford D. Johnson, characterized the
bankruptcy filing as "a necessary step after Pillarstone efforts to
resolve the dispute with Whitestone failed to achieve a workable
solution."


WHITESTONE UPTOWN: Voluntary Chapter 11 Case Summary
----------------------------------------------------
Debtor: Whitestone Uptown Tower, LLC
         a/k/a Pillarstone Capital REIT Operating Partnership
        19407 Park Row
        Suite 140
        Houston, TX 77084

Business Description: Whitestone Uptown is a Single Asset Real
                      Estate debtor (as defined in 11 U.S.C.
                      Section 101(51B)).

Chapter 11 Petition Date: December 1, 2023

Court: United States Bankruptcy Court
       Northern District of Texas

Case No.: 23-32832

Judge: Hon. Michelle V Larson

Debtor's Counsel: Joyce Lindauer, Esq.
                  JOYCE W. LINDAUER ATTORNEY, PLLC
                  1412 Main Street, Suite 500
                  Dallas, TX 75202
                  Tel: (972) 503-4033
                  E-mail: joyce@joycelindauer.com

Estimated Assets: $10 million to $50 million

Estimated Liabilities: $10 million to $50 million

The petition was signed by Bradford Johnson as authorized
representative.

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/ZBIIUQA/Whitestone_Uptown_Tower_LLC__txnbke-23-32832__0001.0.pdf?mcid=tGE4TAMA


WHOLE COFFEE: Tarek Kiem of Kiem Law Named Subchapter V Trustee
---------------------------------------------------------------
The U.S. Trustee for Region 21 appointed Tarek Kiem, Esq., at Kiem
Law, PLLC as Subchapter V trustee for The Whole Coffee Company.

Mr. Kiem will be paid an hourly fee of $300 for his services as
Subchapter V trustee and will be reimbursed for work-related
expenses incurred.

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

The Subchapter V trustee can be reached at:

     Tarek Kiem, Esq.
     Kiem Law, PLLC
     8461 Lake Worth Road, Suite 114
     Lake Worth, FL 33467
     Tel: (561) 600-0406
     Email: tarek@kiemlaw.com

                       About The Whole Coffee

The Whole Coffee Company, a coffee wholesaler in Miami, Fla., filed
a petition under Chapter 11, Subchapter V of the Bankruptcy Code
(Bankr. S.D. Fla. Case No. 23-19263) on Nov. 9, 2023, with $1
million to $10 million in both assets and liabilities. Michelle
Armbrustmacher, chief executive officer, signed the petition.

Judge Corali Lopez-Castro oversees the case.

Jacqueline Calderin, Esq., at Agentis PLLC represents the Debtor as
legal counsel.


WINGS OF FAITH: Case Summary & Two Unsecured Creditors
------------------------------------------------------
Debtor: Wings of Faith Ministries, Inc.
        1260 Old Conley Road
        Conley GA 30288

Business Description: The Debtor is a tax-exempt religious
                      organization.

Chapter 11 Petition Date: December 4, 2023

Court: United States Bankruptcy Court
       Northern District of Georgia

Case No.: 23-62023

Debtor's Counsel: William Rountree, Esq.
                  ROUNTREE, LEITMAN, KLEIN & GEER, LLC
                  2987 Clairmont Road, Suite 350
                  Atlanta, GA 30329
                  Tel: 404-584-1238
                  Email: wrountree@rlkglaw.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Nicole Moore as corporate designee.

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/37DOHEQ/Wings_of_Faith_Ministries_Inc__ganbke-23-62023__0001.0.pdf?mcid=tGE4TAMA


XPLORNET COMMS: $200MM Bank Debt Trades at 71% Discount
-------------------------------------------------------
Participations in a syndicated loan under which Xplornet
Communications Inc is a borrower were trading in the secondary
market around 29.3 cents-on-the-dollar during the week ended
Friday, December 1, 2023, according to Bloomberg's Evaluated
Pricing service data.

The $200 million facility is a Term loan that is scheduled to
mature on October 1, 2029.  The amount is fully drawn and
outstanding.

Xplornet Communications Inc operates as a broadband service
provider. The Company offers voice and data communication services
through wireless and satellite networks. Xplornet Communications
serves customers in Canada.



ZAGACITY TECH: Hires Vilarino & Associates as Legal Counsel
-----------------------------------------------------------
Zagacity Tech LLC seeks approval from the U.S. Bankruptcy Court for
the District of Puerto Rico to employ Vilarino & Associates, LLC as
its counsel.

The firm's services include:

     a) advising the Debtor with respect to its duties, powers and
responsibilities in this Chapter 11 case under the laws of the
United States and Puerto Rico in which the Debtor conducts its
operations, does business, or is involved in litigation;

     b) advising the Debtor to determine whether reorganization is
feasible and, if not, helping the Debtor in the orderly liquidation
of its assets;

     c) assisting the Debtor in negotiations with creditors for the
purpose of proposing and confirming a viable plan of
reorganization;

     d) preparing legal papers;

     e) appearing before the bankruptcy court, or any court in
which the Debtor asserts a claim interest or defense directly or
indirectly related to this bankruptcy case;

     f) performing such other legal services for the Debtor as may
be required in these proceedings or in connection with the
operation of and involvement with the Debtor's business, including
but not limited to, notarial services;

     g) employing other professional services, if necessary.

The firm will be paid at these rates:

      Javier Vilarino, Esq.    $300 per hour
      Associates               $225 per hour
      Paralegals               $150 per hour

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

The firm can be reached through:

      Javier Vilarino, Esq.
      Vilarino & Associates, LLC
      P.O. Box 9022515
      San Juan, PR 00902-2515
      Telephone: (787) 565-9894
      Email: jvilarino@vilarinolaw.com

                About Zagacity Tech LLC

Zagacity Tech LLC distributes and sells technological products,
home appliances, audio and TV, in the home and commercial lines.

Zagacity Tech LLC filed its voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. D.P.R. Case No. 23-03787)
on November 17, 2023. The petition was signed by Nestor G. Cardona
as president. At the time of filing, the Debtor estimated $1
million to $10 million in both assets and liabilities.

Javier Vilarino, Esq. at Vilarino & Associates LLC represents the
Debtor as counsel.


[*] Charvi Gupta Honored as ABI 40 Under 40 Emerging Leaders
------------------------------------------------------------
Charvi Gupta, a Director at Getzler Henrich & Associates LLC, one
of the nation's oldest and most respected middle-market corporate
restructuring and operations improvement firms, has been honored as
one of the American Bankruptcy Institute's (ABI) 40 Under 40
Emerging Leaders in Insolvency Practice for 2023. The recognition,
which identifies and honors 40 professionals who have demonstrated
outstanding ability, leadership, and achievement in the bankruptcy
and restructuring community, was presented to Ms. Gupta at the
ABI's 2023 Winter Leadership Conference in Scottsdale, Arizona.

Ms. Gupta joined Getzler Henrich in 2018 and has over ten years of
experience across corporate turnarounds, operational and financial
restructuring, M&A, and bankruptcy situations. She has extensive
experience working with companies to address liquidity issues,
develop cost reduction plans, implement process improvements, and
improve profitability. She has worked across multiple industries
such as healthcare, retail, restaurants, commercial real estate and
hospitality, automotive, security and alarms, and consumer.

Commenting on Ms. Gupta's ABI recognition, Joel I. Getzler,
Co-Chairman of Getzler Henrich said, "We are very proud of Charvi.
She is truly one of our rising stars. She is a highly accomplished
professional who has contributed significantly to the success of
numerous client engagements. Her ABI honor is further recognition
of her ability and achievements at both Getzler Henrich and within
our profession."

William H. Henrich, Co-Chairman of Getzler Henrich continued,
"Charvi's diversified experience addressing a variety of challenged
companies' performance and operational issues across a broad
spectrum of industries has been a valuable resource to our clients.
We look forward to her further growth and leadership in the years
to come."

Previously, she was an associate at an investment bank in New York,
focusing on M&A and private placements in the healthcare industry
and an analyst at an investment bank in Mumbai and Hong Kong, where
she focused on M&A, debt, and equity transactions in the consumer
and retail space. She has also worked in project finance at a
leading infrastructure company in Mumbai.

Ms. Gupta is a member of the Turnaround Management Association and
serves on the NY Chapter's NextGen committee. She is also a member
of the International Women's Insolvency and Restructuring
Confederation and serves on the Finance committee and is a member
of the American Bankruptcy Institute.

Ms. Gupta has an MBA from Columbia Business School, an MS in
Finance from the University of Rochester, and a BA in Economics and
Statistics from St. Xavier's College, Mumbai.

ABOUT ABI: ABI is the largest multi-disciplinary, nonpartisan
organization dedicated to research and education on matters related
to insolvency. ABI was founded in 1982 to provide Congress and the
public with unbiased analysis of bankruptcy issues. The ABI
membership includes nearly 10,000 attorneys, accountants, bankers,
judges, professors, lenders, turnaround specialists and other
bankruptcy professionals, providing a forum for the exchange of
ideas and information. For additional information on ABI, visit
www.abi.org.

ABOUT GETZLER HENRICH & ASSOCIATES LLC: Getzler Henrich &
Associates LLC, a Hilco Global Company (www.hilcoglobal.com), is
one of the nation's oldest and most respected names in
middle-market corporate restructuring and operations improvement
and has successfully worked with thousands of companies to achieve
growth and profitability. Working with a wide range of companies,
including publicly held firms, private corporations, and
family-owned businesses, Getzler Henrich's expertise spans more
than fifty industry sectors, from "new economy" technology and
service firms to "old economy" manufacturing and distribution
businesses. For more information on Getzler Henrich's expertise,
please visit: getzlerhenrich.com.


[*] Christopher Cahill Joins Dykema's Corporate and Finance Group
-----------------------------------------------------------------
Dykema, a leading national law firm, on Nov. 29 announced the
addition of Christopher Cahill as a Senior Counsel in the firm's
Corporate and Finance Practice Group resident in the firm's Chicago
office. Cahill joins Dykema from Aegis Law and after practicing as
a Partner with L&G Law Group, LLP for more than a decade.

In his practice, Mr. Cahill guides businesses to help optimize
their relationships with vendors, customers, and lenders for
enhanced market presence, returns, and liquidity. He led the
Bankruptcy groups at his two previous firms, representing
principally lenders, creditor manufacturers, and commodity
suppliers. Earlier in his career, Mr. Cahill represented
mega-debtors, asset purchasers, and most categories of creditors
with national law firms.

Mr. Cahill has extensive experience representing national banks and
other secured creditors in loan workouts, bankruptcy cases,
receiverships, and assignments for the benefit of creditors,
including leading multiple evidentiary hearings. He has also
represented multiple national and international suppliers in
drafting and revising sales contracts and terms and conditions, as
well as handling sales disputes. In addition, Mr. Cahill has
experience serving as outside general counsel for companies in
several industries, including an automobile manufacturing supply
chain.

"We are excited to have someone of Chris' caliber with his proven
experience join our firm," said Harry Arger, Managing Member of
Dykema's Chicago office. "He will be a tremendous benefit and a
valuable resource to the firm and its clients. Not only does Chris
bring a wealth of experience in business matters, but he is also a
leader in the Chicago community."

Mr. Cahill has given back to his hometown of Chicago through
community involvement. He served on the Board of Directors for
"Lawyers Land a Hand to Youth," a Chicago-based organization
providing tutoring to grade school children from disadvantaged
communities. He has also held board positions with the TUTA Theatre
Company and Baroque Band.

Mr. Cahill earned a J.D., from the University of Michigan Law
School and a Ph.D. and A.B. in Political Science from the
University of Illinois at Urbana-Champaign.

                        About Dykema

Dykema serves business entities nationally on a wide range of
complex legal issues. Dykema lawyers and other professionals in 14
U.S. offices work in close partnership with clients -- from
start-ups to Fortune 100 companies -- to deliver outstanding
results, unparalleled service, and exceptional value in every
engagement.



[*] Peter Rooney, James Fang Join Cahill Gordon's NY Office
-----------------------------------------------------------
Cahill Gordon & Reindel LLP on Dec. 4, 2023, disclosed that Peter
J. Rooney and James Z. Fang have joined the firm as partners in the
M&A and Corporate Advisory practice.

Mr. Rooney and Mr. Fang focus their practice on advising U.S. and
multinational corporations and private equity firms in connection
with mergers and acquisitions, divestitures, leveraged buyouts,
joint ventures, investments, strategic collaborations and general
aspects of corporate law and public company practice. They
represent clients across a wide range of industries, including food
and beverage, financial services, real estate and healthcare.
Peter has over 30 years' experience and Jimmy has over 14 years'
experience as M&A attorneys.

"We are excited to welcome Peter and Jimmy to our partnership,"
said Herb Washer, Co-Chair of Cahill's Executive Committee. "Their
impressive experience, skillsets and client relationships will
significantly bolster the firm's capabilities and strongly
complement our growth strategy in the M&A arena in 2024 and
beyond."

Corporate partner and Executive Committee member, Adam Dworkin,
said "Peter and Jimmy are exceptional lawyers and they will be
tremendous additions to the firm's M&A and Corporate Advisory
practice."

"I'm excited to work closely with them and welcome them to our M&A
team. They are fantastic additions," said Helene Banks, chair of
the firm's M&A and Corporate Advisory practice.

Mr. Fang added, "I am thrilled to join Cahill's market-leading
corporate group and look forward to working closely with the firm's
clients, while contributing to the continued growth and success of
its M&A practice."

"Cahill's reputation for corporate prowess is unmatched -- I am
excited to join this talented group of lawyers and to hit the
ground running just as the market for M&A transactions is poised to
expand," said Mr. Rooney.

Mr. Rooney received his J.D. from the University of Pennsylvania
Law School and his B.A. from Amherst College. Mr. Fang received his
J.D. from Fordham University School of Law and his B.S. from
Cornell University.

              About Cahill Gordon & Reindel LLP

Cahill -- http://www.cahill.com/-- is among the most successful
law firms in the world. With a history of legal innovation dating
back to the firm's founding in 1919, Cahill is trusted by
market-leading financial institutions, companies and their boards
to manage significant corporate transactions, litigation and
regulatory matters. Based in New York, Cahill also has offices in
London and Washington, D.C.



[^] Large Companies with Insolvent Balance Sheet
------------------------------------------------

                                                Total
                                               Share-       Total
                                    Total    Holders'     Working
                                   Assets      Equity     Capital
  Company         Ticker             ($MM)       ($MM)       ($MM)
  -------         ------           ------    --------     -------
ACCELERATE DIAGN  AXDX* MM           39.3       (35.0)       (5.3)
AEMETIS INC       AMTX US           277.4      (200.0)      (35.9)
AEMETIS INC       DW51 GR           277.4      (200.0)      (35.9)
AEMETIS INC       AMTXGEUR EZ       277.4      (200.0)      (35.9)
AEMETIS INC       AMTXGEUR EU       277.4      (200.0)      (35.9)
AEMETIS INC       DW51 GZ           277.4      (200.0)      (35.9)
AEMETIS INC       DW51 TH           277.4      (200.0)      (35.9)
AEMETIS INC       DW51 QT           277.4      (200.0)      (35.9)
ALNYLAM PHAR-BDR  A1LN34 BZ       3,839.1      (165.9)    2,035.7
ALNYLAM PHARMACE  ALNY US         3,839.1      (165.9)    2,035.7
ALNYLAM PHARMACE  DUL GR          3,839.1      (165.9)    2,035.7
ALNYLAM PHARMACE  DUL QT          3,839.1      (165.9)    2,035.7
ALNYLAM PHARMACE  ALNYEUR EU      3,839.1      (165.9)    2,035.7
ALNYLAM PHARMACE  DUL TH          3,839.1      (165.9)    2,035.7
ALNYLAM PHARMACE  DUL GZ          3,839.1      (165.9)    2,035.7
ALPHATEC HOLDING  L1Z1 GR           670.2       (20.6)      185.5
ALPHATEC HOLDING  ATEC US           670.2       (20.6)      185.5
ALPHATEC HOLDING  ATECEUR EU        670.2       (20.6)      185.5
ALPHATEC HOLDING  L1Z1 GZ           670.2       (20.6)      185.5
ALTICE USA INC-A  ATUS* MM       32,208.5      (321.3)   (2,327.3)
ALTICE USA INC-A  ATUS-RM RM     32,208.5      (321.3)   (2,327.3)
ALTIRA GP-CEDEAR  MOC AR         36,469.0    (3,357.0)   (6,991.0)
ALTIRA GP-CEDEAR  MOD AR         36,469.0    (3,357.0)   (6,991.0)
ALTIRA GP-CEDEAR  MO AR          36,469.0    (3,357.0)   (6,991.0)
ALTRIA GROUP INC  PHM7 GR        36,469.0    (3,357.0)   (6,991.0)
ALTRIA GROUP INC  MO* MM         36,469.0    (3,357.0)   (6,991.0)
ALTRIA GROUP INC  MO US          36,469.0    (3,357.0)   (6,991.0)
ALTRIA GROUP INC  MO SW          36,469.0    (3,357.0)   (6,991.0)
ALTRIA GROUP INC  MOEUR EU       36,469.0    (3,357.0)   (6,991.0)
ALTRIA GROUP INC  4MO TE         36,469.0    (3,357.0)   (6,991.0)
ALTRIA GROUP INC  PHM7 TH        36,469.0    (3,357.0)   (6,991.0)
ALTRIA GROUP INC  MO CI          36,469.0    (3,357.0)   (6,991.0)
ALTRIA GROUP INC  PHM7 QT        36,469.0    (3,357.0)   (6,991.0)
ALTRIA GROUP INC  MOUSD SW       36,469.0    (3,357.0)   (6,991.0)
ALTRIA GROUP INC  PHM7 GZ        36,469.0    (3,357.0)   (6,991.0)
ALTRIA GROUP INC  0R31 LI        36,469.0    (3,357.0)   (6,991.0)
ALTRIA GROUP INC  ALTR AV        36,469.0    (3,357.0)   (6,991.0)
ALTRIA GROUP INC  MOEUR EZ       36,469.0    (3,357.0)   (6,991.0)
ALTRIA GROUP INC  MO-RM RM       36,469.0    (3,357.0)   (6,991.0)
ALTRIA GROUP INC  PHM7 BU        36,469.0    (3,357.0)   (6,991.0)
ALTRIA GROUP INC  PHM7D EB       36,469.0    (3,357.0)   (6,991.0)
ALTRIA GROUP INC  PHM7D IX       36,469.0    (3,357.0)   (6,991.0)
ALTRIA GROUP INC  PHM7D I2       36,469.0    (3,357.0)   (6,991.0)
ALTRIA GROUP-BDR  MOOO34 BZ      36,469.0    (3,357.0)   (6,991.0)
AMC ENTERTAINMEN  AMC US          8,793.1    (2,138.0)     (548.7)
AMC ENTERTAINMEN  AH91 GR         8,793.1    (2,138.0)     (548.7)
AMC ENTERTAINMEN  AMC4EUR EU      8,793.1    (2,138.0)     (548.7)
AMC ENTERTAINMEN  AH91 TH         8,793.1    (2,138.0)     (548.7)
AMC ENTERTAINMEN  AH91 QT         8,793.1    (2,138.0)     (548.7)
AMC ENTERTAINMEN  AMC* MM         8,793.1    (2,138.0)     (548.7)
AMC ENTERTAINMEN  AH91 GZ         8,793.1    (2,138.0)     (548.7)
AMC ENTERTAINMEN  AH91 SW         8,793.1    (2,138.0)     (548.7)
AMC ENTERTAINMEN  AMC-RM RM       8,793.1    (2,138.0)     (548.7)
AMC ENTERTAINMEN  AH9 BU          8,793.1    (2,138.0)     (548.7)
AMC ENTERTAINMEN  AMCE AV         8,793.1    (2,138.0)     (548.7)
AMERICAN AIR-BDR  AALL34 BZ      65,711.0    (5,136.0)   (7,672.0)
AMERICAN AIRLINE  AAL US         65,711.0    (5,136.0)   (7,672.0)
AMERICAN AIRLINE  A1G GR         65,711.0    (5,136.0)   (7,672.0)
AMERICAN AIRLINE  AAL* MM        65,711.0    (5,136.0)   (7,672.0)
AMERICAN AIRLINE  A1G TH         65,711.0    (5,136.0)   (7,672.0)
AMERICAN AIRLINE  A1G QT         65,711.0    (5,136.0)   (7,672.0)
AMERICAN AIRLINE  A1G GZ         65,711.0    (5,136.0)   (7,672.0)
AMERICAN AIRLINE  AAL11EUR EU    65,711.0    (5,136.0)   (7,672.0)
AMERICAN AIRLINE  AAL AV         65,711.0    (5,136.0)   (7,672.0)
AMERICAN AIRLINE  4AAL TE        65,711.0    (5,136.0)   (7,672.0)
AMERICAN AIRLINE  A1G SW         65,711.0    (5,136.0)   (7,672.0)
AMERICAN AIRLINE  0HE6 LI        65,711.0    (5,136.0)   (7,672.0)
AMERICAN AIRLINE  AAL11EUR EZ    65,711.0    (5,136.0)   (7,672.0)
AMERICAN AIRLINE  AAL-RM RM      65,711.0    (5,136.0)   (7,672.0)
AMERICAN AIRLINE  AAL_KZ KZ      65,711.0    (5,136.0)   (7,672.0)
AON PLC-BDR       A1ON34 BZ      33,112.0      (486.0)      403.0
AON PLC-CLASS A   AON US         33,112.0      (486.0)      403.0
AON PLC-CLASS A   4VK GR         33,112.0      (486.0)      403.0
AON PLC-CLASS A   4VK QT         33,112.0      (486.0)      403.0
AON PLC-CLASS A   4VK TH         33,112.0      (486.0)      403.0
AON PLC-CLASS A   AON1EUR EZ     33,112.0      (486.0)      403.0
AON PLC-CLASS A   AON1EUR EU     33,112.0      (486.0)      403.0
AON PLC-CLASS A   AONN MM        33,112.0      (486.0)      403.0
AON PLC-CLASS A   4VK GZ         33,112.0      (486.0)      403.0
AULT DISRUPTIVE   ADRT/U US           2.5        (3.0)       (1.8)
AUTOZONE INC      AZO US         15,985.9    (4,349.9)   (1,732.4)
AUTOZONE INC      AZ5 TH         15,985.9    (4,349.9)   (1,732.4)
AUTOZONE INC      AZ5 GR         15,985.9    (4,349.9)   (1,732.4)
AUTOZONE INC      AZOEUR EU      15,985.9    (4,349.9)   (1,732.4)
AUTOZONE INC      AZ5 QT         15,985.9    (4,349.9)   (1,732.4)
AUTOZONE INC      AZO AV         15,985.9    (4,349.9)   (1,732.4)
AUTOZONE INC      4AZO TE        15,985.9    (4,349.9)   (1,732.4)
AUTOZONE INC      AZO* MM        15,985.9    (4,349.9)   (1,732.4)
AUTOZONE INC      AZOEUR EZ      15,985.9    (4,349.9)   (1,732.4)
AUTOZONE INC      AZ5 GZ         15,985.9    (4,349.9)   (1,732.4)
AUTOZONE INC      AZO-RM RM      15,985.9    (4,349.9)   (1,732.4)
AUTOZONE INC-BDR  AZOI34 BZ      15,985.9    (4,349.9)   (1,732.4)
AVIS BUD-CEDEAR   CAR AR         32,304.0       (28.0)     (537.0)
AVIS BUDGET GROU  CUCA GR        32,304.0       (28.0)     (537.0)
AVIS BUDGET GROU  CAR US         32,304.0       (28.0)     (537.0)
AVIS BUDGET GROU  CUCA QT        32,304.0       (28.0)     (537.0)
AVIS BUDGET GROU  CAR2EUR EU     32,304.0       (28.0)     (537.0)
AVIS BUDGET GROU  CAR* MM        32,304.0       (28.0)     (537.0)
AVIS BUDGET GROU  CAR2EUR EZ     32,304.0       (28.0)     (537.0)
AVIS BUDGET GROU  CUCA TH        32,304.0       (28.0)     (537.0)
AVIS BUDGET GROU  CUCA GZ        32,304.0       (28.0)     (537.0)
BATH & BODY WORK  LTD0 GR         5,243.0    (2,124.0)      550.0
BATH & BODY WORK  LTD0 TH         5,243.0    (2,124.0)      550.0
BATH & BODY WORK  BBWI US         5,243.0    (2,124.0)      550.0
BATH & BODY WORK  LBEUR EU        5,243.0    (2,124.0)      550.0
BATH & BODY WORK  BBWI* MM        5,243.0    (2,124.0)      550.0
BATH & BODY WORK  LTD0 QT         5,243.0    (2,124.0)      550.0
BATH & BODY WORK  BBWI AV         5,243.0    (2,124.0)      550.0
BATH & BODY WORK  LBEUR EZ        5,243.0    (2,124.0)      550.0
BATH & BODY WORK  LTD0 GZ         5,243.0    (2,124.0)      550.0
BATH & BODY WORK  BBWI-RM RM      5,243.0    (2,124.0)      550.0
BAUSCH HEALTH CO  BVF GR         27,064.0      (235.0)      824.0
BAUSCH HEALTH CO  BHC US         27,064.0      (235.0)      824.0
BAUSCH HEALTH CO  BHC CN         27,064.0      (235.0)      824.0
BAUSCH HEALTH CO  BVF TH         27,064.0      (235.0)      824.0
BAUSCH HEALTH CO  VRX SW         27,064.0      (235.0)      824.0
BAUSCH HEALTH CO  BHCN MM        27,064.0      (235.0)      824.0
BAUSCH HEALTH CO  VRX1EUR EU     27,064.0      (235.0)      824.0
BAUSCH HEALTH CO  BVF QT         27,064.0      (235.0)      824.0
BAUSCH HEALTH CO  BVF GZ         27,064.0      (235.0)      824.0
BELLRING BRANDS   BRBR US           691.6      (323.5)      274.0
BELLRING BRANDS   D51 TH            691.6      (323.5)      274.0
BELLRING BRANDS   BRBR2EUR EU       691.6      (323.5)      274.0
BELLRING BRANDS   D51 GR            691.6      (323.5)      274.0
BELLRING BRANDS   D51 QT            691.6      (323.5)      274.0
BEYOND MEAT INC   BYND US           929.2      (362.9)      392.8
BEYOND MEAT INC   0Q3 GR            929.2      (362.9)      392.8
BEYOND MEAT INC   0Q3 GZ            929.2      (362.9)      392.8
BEYOND MEAT INC   BYNDEUR EU        929.2      (362.9)      392.8
BEYOND MEAT INC   0Q3 TH            929.2      (362.9)      392.8
BEYOND MEAT INC   0Q3 QT            929.2      (362.9)      392.8
BEYOND MEAT INC   BYND AV           929.2      (362.9)      392.8
BEYOND MEAT INC   0Q3 SW            929.2      (362.9)      392.8
BEYOND MEAT INC   0A20 LI           929.2      (362.9)      392.8
BEYOND MEAT INC   BYNDEUR EZ        929.2      (362.9)      392.8
BEYOND MEAT INC   4BYND TE          929.2      (362.9)      392.8
BEYOND MEAT INC   BYND* MM          929.2      (362.9)      392.8
BEYOND MEAT INC   BYND-RM RM        929.2      (362.9)      392.8
BIOCRYST PHARM    BO1 TH            522.9      (411.0)      411.7
BIOCRYST PHARM    BCRX US           522.9      (411.0)      411.7
BIOCRYST PHARM    BO1 GR            522.9      (411.0)      411.7
BIOCRYST PHARM    BO1 QT            522.9      (411.0)      411.7
BIOCRYST PHARM    BCRXEUR EU        522.9      (411.0)      411.7
BIOCRYST PHARM    BCRX* MM          522.9      (411.0)      411.7
BIOCRYST PHARM    BCRXEUR EZ        522.9      (411.0)      411.7
BIOTE CORP-A      BTMD US           149.7       (51.3)       92.7
BOEING CO-BDR     BOEI34 BZ     134,281.0   (16,717.0)   13,873.0
BOEING CO-CED     BA AR         134,281.0   (16,717.0)   13,873.0
BOEING CO-CED     BAD AR        134,281.0   (16,717.0)   13,873.0
BOEING CO/THE     BCO GR        134,281.0   (16,717.0)   13,873.0
BOEING CO/THE     BAEUR EU      134,281.0   (16,717.0)   13,873.0
BOEING CO/THE     4BA TE        134,281.0   (16,717.0)   13,873.0
BOEING CO/THE     BA* MM        134,281.0   (16,717.0)   13,873.0
BOEING CO/THE     BA SW         134,281.0   (16,717.0)   13,873.0
BOEING CO/THE     BA US         134,281.0   (16,717.0)   13,873.0
BOEING CO/THE     BCO TH        134,281.0   (16,717.0)   13,873.0
BOEING CO/THE     BA PE         134,281.0   (16,717.0)   13,873.0
BOEING CO/THE     BA CI         134,281.0   (16,717.0)   13,873.0
BOEING CO/THE     BCO QT        134,281.0   (16,717.0)   13,873.0
BOEING CO/THE     BAUSD SW      134,281.0   (16,717.0)   13,873.0
BOEING CO/THE     BCO GZ        134,281.0   (16,717.0)   13,873.0
BOEING CO/THE     BA AV         134,281.0   (16,717.0)   13,873.0
BOEING CO/THE     BA-RM RM      134,281.0   (16,717.0)   13,873.0
BOEING CO/THE     BAEUR EZ      134,281.0   (16,717.0)   13,873.0
BOEING CO/THE     BACL CI       134,281.0   (16,717.0)   13,873.0
BOEING CO/THE     BA_KZ KZ      134,281.0   (16,717.0)   13,873.0
BOEING CO/THE     BCOD EB       134,281.0   (16,717.0)   13,873.0
BOEING CO/THE     BCOD IX       134,281.0   (16,717.0)   13,873.0
BOEING CO/THE     BCOD I2       134,281.0   (16,717.0)   13,873.0
BOMBARDIER INC-A  BBD/A CN       12,524.0    (2,470.0)       (1.0)
BOMBARDIER INC-A  BDRAF US       12,524.0    (2,470.0)       (1.0)
BOMBARDIER INC-A  BBD GR         12,524.0    (2,470.0)       (1.0)
BOMBARDIER INC-A  BBD/AEUR EU    12,524.0    (2,470.0)       (1.0)
BOMBARDIER INC-A  BBD GZ         12,524.0    (2,470.0)       (1.0)
BOMBARDIER INC-B  BBD/B CN       12,524.0    (2,470.0)       (1.0)
BOMBARDIER INC-B  BBDC GR        12,524.0    (2,470.0)       (1.0)
BOMBARDIER INC-B  BDRBF US       12,524.0    (2,470.0)       (1.0)
BOMBARDIER INC-B  BBDC TH        12,524.0    (2,470.0)       (1.0)
BOMBARDIER INC-B  BBDBN MM       12,524.0    (2,470.0)       (1.0)
BOMBARDIER INC-B  BBD/BEUR EU    12,524.0    (2,470.0)       (1.0)
BOMBARDIER INC-B  BBDC GZ        12,524.0    (2,470.0)       (1.0)
BOMBARDIER INC-B  BBD/BEUR EZ    12,524.0    (2,470.0)       (1.0)
BOMBARDIER INC-B  BBDC QT        12,524.0    (2,470.0)       (1.0)
BOOKING HLDG-BDR  BKNG34 BZ      25,635.0      (625.0)    5,647.0
BOOKING HOLDINGS  PCE1 GR        25,635.0      (625.0)    5,647.0
BOOKING HOLDINGS  BKNG US        25,635.0      (625.0)    5,647.0
BOOKING HOLDINGS  BKNG* MM       25,635.0      (625.0)    5,647.0
BOOKING HOLDINGS  PCE1 TH        25,635.0      (625.0)    5,647.0
BOOKING HOLDINGS  BKNG CI        25,635.0      (625.0)    5,647.0
BOOKING HOLDINGS  BKNG SW        25,635.0      (625.0)    5,647.0
BOOKING HOLDINGS  PCE1 QT        25,635.0      (625.0)    5,647.0
BOOKING HOLDINGS  BKNGUSD SW     25,635.0      (625.0)    5,647.0
BOOKING HOLDINGS  PCLNEUR EU     25,635.0      (625.0)    5,647.0
BOOKING HOLDINGS  PCE1 GZ        25,635.0      (625.0)    5,647.0
BOOKING HOLDINGS  BOOK AV        25,635.0      (625.0)    5,647.0
BOOKING HOLDINGS  4BKNG TE       25,635.0      (625.0)    5,647.0
BOOKING HOLDINGS  PCLNEUR EZ     25,635.0      (625.0)    5,647.0
BOOKING HOLDINGS  BKNGCL CI      25,635.0      (625.0)    5,647.0
BOOKING HOLDINGS  BKNG-RM RM     25,635.0      (625.0)    5,647.0
BOSTON PIZZA R-U  BPZZF US          146.6      (241.3)        2.7
BOSTON PIZZA R-U  BPF-U CN          146.6      (241.3)        2.7
BOX INC- CLASS A  BOX US          1,068.1       (45.9)       99.4
BOX INC- CLASS A  3BX GR          1,068.1       (45.9)       99.4
BOX INC- CLASS A  3BX TH          1,068.1       (45.9)       99.4
BOX INC- CLASS A  3BX QT          1,068.1       (45.9)       99.4
BOX INC- CLASS A  BOXEUR EU       1,068.1       (45.9)       99.4
BOX INC- CLASS A  3BX GZ          1,068.1       (45.9)       99.4
BOX INC- CLASS A  BOX-RM RM       1,068.1       (45.9)       99.4
BRIDGEBIO PHARMA  BBIO US           655.0    (1,193.7)      481.6
BRIDGEBIO PHARMA  2CL GR            655.0    (1,193.7)      481.6
BRIDGEBIO PHARMA  2CL GZ            655.0    (1,193.7)      481.6
BRIDGEBIO PHARMA  BBIOEUR EU        655.0    (1,193.7)      481.6
BRIDGEBIO PHARMA  2CL TH            655.0    (1,193.7)      481.6
BRINKER INTL      EAT US          2,474.8      (156.3)     (364.5)
BRINKER INTL      BKJ GR          2,474.8      (156.3)     (364.5)
BRINKER INTL      BKJ QT          2,474.8      (156.3)     (364.5)
BRINKER INTL      EAT2EUR EU      2,474.8      (156.3)     (364.5)
BRINKER INTL      EAT2EUR EZ      2,474.8      (156.3)     (364.5)
BRINKER INTL      BKJ TH          2,474.8      (156.3)     (364.5)
BROOKFIELD INF-A  BIPC CN        10,973.0      (764.0)   (3,410.0)
BROOKFIELD INF-A  BIPC US        10,973.0      (764.0)   (3,410.0)
CALUMET SPECIALT  CLMT US         2,804.8      (197.6)     (456.8)
CARDINAL HEA BDR  C1AH34 BZ      43,710.0    (3,490.0)     (377.0)
CARDINAL HEALTH   CAH US         43,710.0    (3,490.0)     (377.0)
CARDINAL HEALTH   CLH GR         43,710.0    (3,490.0)     (377.0)
CARDINAL HEALTH   CLH TH         43,710.0    (3,490.0)     (377.0)
CARDINAL HEALTH   CLH QT         43,710.0    (3,490.0)     (377.0)
CARDINAL HEALTH   CAHEUR EU      43,710.0    (3,490.0)     (377.0)
CARDINAL HEALTH   CLH GZ         43,710.0    (3,490.0)     (377.0)
CARDINAL HEALTH   CAH* MM        43,710.0    (3,490.0)     (377.0)
CARDINAL HEALTH   CAHEUR EZ      43,710.0    (3,490.0)     (377.0)
CARDINAL HEALTH   CAH-RM RM      43,710.0    (3,490.0)     (377.0)
CARDINAL-CEDEAR   CAH AR         43,710.0    (3,490.0)     (377.0)
CARDINAL-CEDEAR   CAHC AR        43,710.0    (3,490.0)     (377.0)
CARDINAL-CEDEAR   CAHD AR        43,710.0    (3,490.0)     (377.0)
CARGO THERAPEUTI  CRGX US             -           -           -
CARVANA CO        CVNA US         7,025.0      (202.0)    1,791.0
CARVANA CO        CV0 TH          7,025.0      (202.0)    1,791.0
CARVANA CO        CV0 QT          7,025.0      (202.0)    1,791.0
CARVANA CO        CVNAEUR EU      7,025.0      (202.0)    1,791.0
CARVANA CO        CV0 GR          7,025.0      (202.0)    1,791.0
CARVANA CO        CV0 GZ          7,025.0      (202.0)    1,791.0
CARVANA CO        CVNAEUR EZ      7,025.0      (202.0)    1,791.0
CARVANA CO        CVNA* MM        7,025.0      (202.0)    1,791.0
CARVANA CO        CVNA-RM RM      7,025.0      (202.0)    1,791.0
CEDAR FAIR LP     FUN US          2,318.6      (565.8)     (141.1)
CENTRUS ENERGY-A  LEU US            644.7       (24.0)      194.6
CENTRUS ENERGY-A  4CU TH            644.7       (24.0)      194.6
CENTRUS ENERGY-A  4CU GR            644.7       (24.0)      194.6
CENTRUS ENERGY-A  LEUEUR EU         644.7       (24.0)      194.6
CENTRUS ENERGY-A  4CU GZ            644.7       (24.0)      194.6
CENTRUS ENERGY-A  4CU QT            644.7       (24.0)      194.6
CHENIERE ENERGY   CQP US         18,072.0      (973.0)     (195.0)
CINEPLEX INC      CGX CN          2,225.6       (30.2)     (252.1)
CINEPLEX INC      CX0 GR          2,225.6       (30.2)     (252.1)
CINEPLEX INC      CPXGF US        2,225.6       (30.2)     (252.1)
CINEPLEX INC      CX0 TH          2,225.6       (30.2)     (252.1)
CINEPLEX INC      CGXEUR EU       2,225.6       (30.2)     (252.1)
CINEPLEX INC      CGXN MM         2,225.6       (30.2)     (252.1)
CINEPLEX INC      CX0 GZ          2,225.6       (30.2)     (252.1)
COMPOSECURE INC   CMPO US           195.0      (238.8)       75.4
CONDUIT PHARMACE  CDT US             12.0        (1.1)        5.8
CONSENSUS CLOUD   CCSI US           706.5      (199.3)      107.5
COOPER-STANDARD   CPS US          2,029.0       (57.4)      258.8
COOPER-STANDARD   C31 GR          2,029.0       (57.4)      258.8
COOPER-STANDARD   CPSEUR EU       2,029.0       (57.4)      258.8
COOPER-STANDARD   C31 GZ          2,029.0       (57.4)      258.8
COOPER-STANDARD   C31 TH          2,029.0       (57.4)      258.8
CPI CARD GROUP I  PMTS US           292.1       (56.7)      115.2
CPI CARD GROUP I  CPB1 GR           292.1       (56.7)      115.2
CPI CARD GROUP I  PMTSEUR EU        292.1       (56.7)      115.2
CYTOKINETICS INC  CYTK US           740.6      (438.8)      483.7
CYTOKINETICS INC  KK3A GR           740.6      (438.8)      483.7
CYTOKINETICS INC  KK3A QT           740.6      (438.8)      483.7
CYTOKINETICS INC  CYTKEUR EU        740.6      (438.8)      483.7
CYTOKINETICS INC  KK3A TH           740.6      (438.8)      483.7
CYTOKINETICS INC  KK3A SW           740.6      (438.8)      483.7
CYTOKINETICS INC  CYTKEUR EZ        740.6      (438.8)      483.7
DELEK LOGISTICS   DKL US          1,709.5      (139.2)       32.3
DELL TECHN-C      DELL US        83,264.0    (2,570.0)  (11,890.0)
DELL TECHN-C      12DA TH        83,264.0    (2,570.0)  (11,890.0)
DELL TECHN-C      12DA GR        83,264.0    (2,570.0)  (11,890.0)
DELL TECHN-C      12DA GZ        83,264.0    (2,570.0)  (11,890.0)
DELL TECHN-C      DELL1EUR EU    83,264.0    (2,570.0)  (11,890.0)
DELL TECHN-C      DELLC* MM      83,264.0    (2,570.0)  (11,890.0)
DELL TECHN-C      12DA QT        83,264.0    (2,570.0)  (11,890.0)
DELL TECHN-C      DELL AV        83,264.0    (2,570.0)  (11,890.0)
DELL TECHN-C      DELL1EUR EZ    83,264.0    (2,570.0)  (11,890.0)
DELL TECHN-C      DELL-RM RM     83,264.0    (2,570.0)  (11,890.0)
DELL TECHN-C-BDR  D1EL34 BZ      83,264.0    (2,570.0)  (11,890.0)
DENNY'S CORP      DE8 GR            479.8       (35.8)      (56.0)
DENNY'S CORP      DENN US           479.8       (35.8)      (56.0)
DENNY'S CORP      DENNEUR EU        479.8       (35.8)      (56.0)
DENNY'S CORP      DE8 TH            479.8       (35.8)      (56.0)
DENNY'S CORP      DE8 GZ            479.8       (35.8)      (56.0)
DIGITALOCEAN HOL  DOCN US         1,425.1      (358.8)      287.2
DIGITALOCEAN HOL  0SU GR          1,425.1      (358.8)      287.2
DIGITALOCEAN HOL  0SU TH          1,425.1      (358.8)      287.2
DIGITALOCEAN HOL  DOCNEUR EU      1,425.1      (358.8)      287.2
DIGITALOCEAN HOL  0SU GZ          1,425.1      (358.8)      287.2
DIGITALOCEAN HOL  0SU QT          1,425.1      (358.8)      287.2
DINE BRANDS GLOB  DIN US          1,659.6      (273.7)     (120.5)
DINE BRANDS GLOB  IHP GR          1,659.6      (273.7)     (120.5)
DINE BRANDS GLOB  IHP TH          1,659.6      (273.7)     (120.5)
DINE BRANDS GLOB  IHP GZ          1,659.6      (273.7)     (120.5)
DOMINO'S P - BDR  D2PZ34 BZ       1,619.5    (4,141.5)      232.7
DOMINO'S PIZZA    EZV TH          1,619.5    (4,141.5)      232.7
DOMINO'S PIZZA    EZV GR          1,619.5    (4,141.5)      232.7
DOMINO'S PIZZA    DPZ US          1,619.5    (4,141.5)      232.7
DOMINO'S PIZZA    EZV QT          1,619.5    (4,141.5)      232.7
DOMINO'S PIZZA    DPZEUR EU       1,619.5    (4,141.5)      232.7
DOMINO'S PIZZA    DPZ AV          1,619.5    (4,141.5)      232.7
DOMINO'S PIZZA    DPZ* MM         1,619.5    (4,141.5)      232.7
DOMINO'S PIZZA    EZV GZ          1,619.5    (4,141.5)      232.7
DOMINO'S PIZZA    DPZEUR EZ       1,619.5    (4,141.5)      232.7
DOMINO'S PIZZA    DPZ-RM RM       1,619.5    (4,141.5)      232.7
DOMO INC- CL B    DOMO US           208.2      (150.8)      (80.6)
DOMO INC- CL B    1ON GR            208.2      (150.8)      (80.6)
DOMO INC- CL B    1ON GZ            208.2      (150.8)      (80.6)
DOMO INC- CL B    DOMOEUR EU        208.2      (150.8)      (80.6)
DOMO INC- CL B    1ON TH            208.2      (150.8)      (80.6)
DOMO INC- CL B    1ON QT            208.2      (150.8)      (80.6)
DROPBOX INC-A     DBX US          3,010.6      (350.3)      270.3
DROPBOX INC-A     1Q5 GR          3,010.6      (350.3)      270.3
DROPBOX INC-A     1Q5 SW          3,010.6      (350.3)      270.3
DROPBOX INC-A     1Q5 TH          3,010.6      (350.3)      270.3
DROPBOX INC-A     1Q5 QT          3,010.6      (350.3)      270.3
DROPBOX INC-A     DBXEUR EU       3,010.6      (350.3)      270.3
DROPBOX INC-A     DBX AV          3,010.6      (350.3)      270.3
DROPBOX INC-A     DBX* MM         3,010.6      (350.3)      270.3
DROPBOX INC-A     DBXEUR EZ       3,010.6      (350.3)      270.3
DROPBOX INC-A     1Q5 GZ          3,010.6      (350.3)      270.3
DROPBOX INC-A     DBX-RM RM       3,010.6      (350.3)      270.3
EMBECTA CORP      EMBC US         1,214.4      (821.7)      395.6
EMBECTA CORP      EMBC* MM        1,214.4      (821.7)      395.6
EMBECTA CORP      JX7 GR          1,214.4      (821.7)      395.6
EMBECTA CORP      JX7 QT          1,214.4      (821.7)      395.6
EMBECTA CORP      EMBC1EUR EZ     1,214.4      (821.7)      395.6
EMBECTA CORP      EMBC1EUR EU     1,214.4      (821.7)      395.6
EMBECTA CORP      JX7 GZ          1,214.4      (821.7)      395.6
EMBECTA CORP      JX7 TH          1,214.4      (821.7)      395.6
ENGENE HOLDINGS   ENGN US             0.0        (0.1)       (0.1)
ETSY INC          ETSY US         2,449.2      (622.5)      795.0
ETSY INC          3E2 GR          2,449.2      (622.5)      795.0
ETSY INC          3E2 TH          2,449.2      (622.5)      795.0
ETSY INC          3E2 QT          2,449.2      (622.5)      795.0
ETSY INC          2E2 GZ          2,449.2      (622.5)      795.0
ETSY INC          300 SW          2,449.2      (622.5)      795.0
ETSY INC          ETSY AV         2,449.2      (622.5)      795.0
ETSY INC          ETSYEUR EZ      2,449.2      (622.5)      795.0
ETSY INC          ETSY* MM        2,449.2      (622.5)      795.0
ETSY INC          ETSY-RM RM      2,449.2      (622.5)      795.0
ETSY INC          4ETSY TE        2,449.2      (622.5)      795.0
ETSY INC - BDR    E2TS34 BZ       2,449.2      (622.5)      795.0
ETSY INC - CEDEA  ETSY AR         2,449.2      (622.5)      795.0
EVOLUS INC        EOLS US           168.0       (19.4)       43.5
EVOLUS INC        EVL GR            168.0       (19.4)       43.5
EVOLUS INC        EOLSEUR EU        168.0       (19.4)       43.5
EVOLUS INC        EVL TH            168.0       (19.4)       43.5
EVOLUS INC        EVL QT            168.0       (19.4)       43.5
EVOLUS INC        EVL GZ            168.0       (19.4)       43.5
FAIR ISAAC - BDR  F2IC34 BZ       1,575.3      (688.0)      188.8
FAIR ISAAC CORP   FRI GR          1,575.3      (688.0)      188.8
FAIR ISAAC CORP   FICO US         1,575.3      (688.0)      188.8
FAIR ISAAC CORP   FICOEUR EU      1,575.3      (688.0)      188.8
FAIR ISAAC CORP   FRI QT          1,575.3      (688.0)      188.8
FAIR ISAAC CORP   FICOEUR EZ      1,575.3      (688.0)      188.8
FAIR ISAAC CORP   FICO1* MM       1,575.3      (688.0)      188.8
FAIR ISAAC CORP   FRI GZ          1,575.3      (688.0)      188.8
FAIR ISAAC CORP   FRI TH          1,575.3      (688.0)      188.8
FENNEC PHARMACEU  FRX CN             19.0       (10.5)       15.0
FENNEC PHARMACEU  FENC US            19.0       (10.5)       15.0
FENNEC PHARMACEU  RV41 TH            19.0       (10.5)       15.0
FENNEC PHARMACEU  RV41 GR            19.0       (10.5)       15.0
FENNEC PHARMACEU  FRXEUR EU          19.0       (10.5)       15.0
FENNEC PHARMACEU  RV41 GZ            19.0       (10.5)       15.0
FERRELLGAS PAR-B  FGPRB US        1,531.4      (247.4)      176.6
FERRELLGAS-LP     FGPR US         1,531.4      (247.4)      176.6
FIBROGEN INC      FGEN* MM          460.4      (115.2)      154.7
FIBROGEN INC      FGEN-RM RM        460.4      (115.2)      154.7
FOGHORN THERAPEU  FHTX US           313.4       (57.4)      213.4
GCM GROSVENOR-A   GCMG US           504.7       (93.7)      111.0
GEN RESTAURANT G  GENK US           175.6        36.5        10.9
GODADDY INC -BDR  G2DD34 BZ       6,499.2      (973.4)   (1,448.3)
GODADDY INC-A     GDDY US         6,499.2      (973.4)   (1,448.3)
GODADDY INC-A     38D GR          6,499.2      (973.4)   (1,448.3)
GODADDY INC-A     38D QT          6,499.2      (973.4)   (1,448.3)
GODADDY INC-A     GDDY* MM        6,499.2      (973.4)   (1,448.3)
GODADDY INC-A     GDDYEUR EZ      6,499.2      (973.4)   (1,448.3)
GODADDY INC-A     38D TH          6,499.2      (973.4)   (1,448.3)
GODADDY INC-A     38D GZ          6,499.2      (973.4)   (1,448.3)
GREEN PLAINS PAR  GPP US            120.3        (1.1)        4.9
GROUPON INC       G5NA GR           523.9       (49.3)     (158.1)
GROUPON INC       G5NA TH           523.9       (49.3)     (158.1)
GROUPON INC       GRPN US           523.9       (49.3)     (158.1)
GROUPON INC       G5NA QT           523.9       (49.3)     (158.1)
GROUPON INC       GRPNEUR EU        523.9       (49.3)     (158.1)
GROUPON INC       G5NA GZ           523.9       (49.3)     (158.1)
GROUPON INC       GRPN AV           523.9       (49.3)     (158.1)
GROUPON INC       GRPN* MM          523.9       (49.3)     (158.1)
GROUPON INC       GRPNEUR EZ        523.9       (49.3)     (158.1)
H&R BLOCK - BDR   H1RB34 BZ       2,511.1      (344.9)     (160.9)
H&R BLOCK INC     HRB US          2,511.1      (344.9)     (160.9)
H&R BLOCK INC     HRB GR          2,511.1      (344.9)     (160.9)
H&R BLOCK INC     HRB TH          2,511.1      (344.9)     (160.9)
H&R BLOCK INC     HRB QT          2,511.1      (344.9)     (160.9)
H&R BLOCK INC     HRBEUR EU       2,511.1      (344.9)     (160.9)
H&R BLOCK INC     HRB GZ          2,511.1      (344.9)     (160.9)
H&R BLOCK INC     HRB-RM RM       2,511.1      (344.9)     (160.9)
HCM ACQUISITI-A   HCMA US           295.2       276.9         1.0
HCM ACQUISITION   HCMAU US          295.2       276.9         1.0
HERBALIFE LTD     HOO GR          2,724.7    (1,103.5)      180.7
HERBALIFE LTD     HLF US          2,724.7    (1,103.5)      180.7
HERBALIFE LTD     HLFEUR EU       2,724.7    (1,103.5)      180.7
HERBALIFE LTD     HOO QT          2,724.7    (1,103.5)      180.7
HERBALIFE LTD     HOO GZ          2,724.7    (1,103.5)      180.7
HERBALIFE LTD     HOO TH          2,724.7    (1,103.5)      180.7
HERON THERAPEUTI  HRTX-RM RM        229.2       (27.8)      114.2
HEWLETT-CEDEAR    HPQD AR        37,004.0    (1,069.0)   (6,511.0)
HEWLETT-CEDEAR    HPQC AR        37,004.0    (1,069.0)   (6,511.0)
HEWLETT-CEDEAR    HPQ AR         37,004.0    (1,069.0)   (6,511.0)
HILTON WORLD-BDR  H1LT34 BZ      15,200.0    (1,753.0)   (1,077.0)
HILTON WORLDWIDE  HLT US         15,200.0    (1,753.0)   (1,077.0)
HILTON WORLDWIDE  HI91 TH        15,200.0    (1,753.0)   (1,077.0)
HILTON WORLDWIDE  HI91 GR        15,200.0    (1,753.0)   (1,077.0)
HILTON WORLDWIDE  HI91 QT        15,200.0    (1,753.0)   (1,077.0)
HILTON WORLDWIDE  HLTEUR EU      15,200.0    (1,753.0)   (1,077.0)
HILTON WORLDWIDE  HLT* MM        15,200.0    (1,753.0)   (1,077.0)
HILTON WORLDWIDE  4HLT TE        15,200.0    (1,753.0)   (1,077.0)
HILTON WORLDWIDE  HLTEUR EZ      15,200.0    (1,753.0)   (1,077.0)
HILTON WORLDWIDE  HLTW AV        15,200.0    (1,753.0)   (1,077.0)
HILTON WORLDWIDE  HI91 GZ        15,200.0    (1,753.0)   (1,077.0)
HILTON WORLDWIDE  HLT-RM RM      15,200.0    (1,753.0)   (1,077.0)
HP COMPANY-BDR    HPQB34 BZ      37,004.0    (1,069.0)   (6,511.0)
HP INC            HPQ* MM        37,004.0    (1,069.0)   (6,511.0)
HP INC            HPQ US         37,004.0    (1,069.0)   (6,511.0)
HP INC            7HP TH         37,004.0    (1,069.0)   (6,511.0)
HP INC            7HP GR         37,004.0    (1,069.0)   (6,511.0)
HP INC            4HPQ TE        37,004.0    (1,069.0)   (6,511.0)
HP INC            HPQ CI         37,004.0    (1,069.0)   (6,511.0)
HP INC            HPQ SW         37,004.0    (1,069.0)   (6,511.0)
HP INC            7HP QT         37,004.0    (1,069.0)   (6,511.0)
HP INC            HPQUSD SW      37,004.0    (1,069.0)   (6,511.0)
HP INC            HPQEUR EU      37,004.0    (1,069.0)   (6,511.0)
HP INC            7HP GZ         37,004.0    (1,069.0)   (6,511.0)
HP INC            HPQ AV         37,004.0    (1,069.0)   (6,511.0)
HP INC            HPQEUR EZ      37,004.0    (1,069.0)   (6,511.0)
HP INC            HPQ-RM RM      37,004.0    (1,069.0)   (6,511.0)
HP INC            HPQCL CI       37,004.0    (1,069.0)   (6,511.0)
HP INC            7HPD EB        37,004.0    (1,069.0)   (6,511.0)
HP INC            7HPD IX        37,004.0    (1,069.0)   (6,511.0)
HP INC            7HPD I2        37,004.0    (1,069.0)   (6,511.0)
IHEARTMEDIA-CL A  IHRT US         6,877.5      (406.8)      606.3
IMMUNITYBIO INC   IBRX US           432.4      (410.6)      124.8
IMMUNITYBIO INC   26CA GR           432.4      (410.6)      124.8
IMMUNITYBIO INC   26CA TH           432.4      (410.6)      124.8
IMMUNITYBIO INC   NK1EUR EU         432.4      (410.6)      124.8
IMMUNITYBIO INC   26C GZ            432.4      (410.6)      124.8
IMMUNITYBIO INC   NK1EUR EZ         432.4      (410.6)      124.8
IMMUNITYBIO INC   26CA QT           432.4      (410.6)      124.8
INSEEGO CORP      INSG-RM RM        136.8       (90.8)        4.0
INSMED INC        INSM US         1,324.9      (289.4)      729.8
INSMED INC        IM8N GR         1,324.9      (289.4)      729.8
INSMED INC        IM8N TH         1,324.9      (289.4)      729.8
INSMED INC        INSMEUR EU      1,324.9      (289.4)      729.8
INSMED INC        INSM* MM        1,324.9      (289.4)      729.8
INSPIRATO INC     ISPO* MM          353.3      (141.6)     (163.7)
INSPIRED ENTERTA  INSE US           353.5       (50.3)       64.4
INSPIRED ENTERTA  4U8 GR            353.5       (50.3)       64.4
INSPIRED ENTERTA  INSEEUR EU        353.5       (50.3)       64.4
INVITAE CORP      NVTA* MM          535.1    (1,083.4)      220.0
INVITAE CORP      NVTA-RM RM        535.1    (1,083.4)      220.0
IRONWOOD PHARMAC  I76 GR            524.1      (325.7)      (27.0)
IRONWOOD PHARMAC  IRWD US           524.1      (325.7)      (27.0)
IRONWOOD PHARMAC  I76 TH            524.1      (325.7)      (27.0)
IRONWOOD PHARMAC  I76 QT            524.1      (325.7)      (27.0)
IRONWOOD PHARMAC  IRWDEUR EU        524.1      (325.7)      (27.0)
IRONWOOD PHARMAC  IRWDEUR EZ        524.1      (325.7)      (27.0)
IRONWOOD PHARMAC  I76 GZ            524.1      (325.7)      (27.0)
JACK IN THE BOX   JBX GR          3,001.1      (718.3)     (233.6)
JACK IN THE BOX   JACK US         3,001.1      (718.3)     (233.6)
JACK IN THE BOX   JACK1EUR EU     3,001.1      (718.3)     (233.6)
JACK IN THE BOX   JBX GZ          3,001.1      (718.3)     (233.6)
JACK IN THE BOX   JBX QT          3,001.1      (718.3)     (233.6)
JACK IN THE BOX   JACK1EUR EZ     3,001.1      (718.3)     (233.6)
L BRANDS INC-BDR  B1BW34 BZ       5,243.0    (2,124.0)      550.0
LESLIE'S INC      LESL US         1,034.4      (161.4)      194.5
LESLIE'S INC      LE3 GR          1,034.4      (161.4)      194.5
LESLIE'S INC      LESLEUR EU      1,034.4      (161.4)      194.5
LESLIE'S INC      LE3 TH          1,034.4      (161.4)      194.5
LESLIE'S INC      LE3 QT          1,034.4      (161.4)      194.5
LIFEMD INC        LFMD US            40.7       (11.1)       (7.6)
LINDBLAD EXPEDIT  LIND US           851.6       (91.7)      (59.9)
LINDBLAD EXPEDIT  LI4 GR            851.6       (91.7)      (59.9)
LINDBLAD EXPEDIT  LINDEUR EU        851.6       (91.7)      (59.9)
LINDBLAD EXPEDIT  LI4 TH            851.6       (91.7)      (59.9)
LINDBLAD EXPEDIT  LI4 QT            851.6       (91.7)      (59.9)
LINDBLAD EXPEDIT  LI4 GZ            851.6       (91.7)      (59.9)
LOOKING GLASS LA  NFTX PZ             0.8        (4.1)       (2.4)
LOWE'S COS INC    LWE GR         42,519.0   (15,147.0)    3,472.0
LOWE'S COS INC    LOW US         42,519.0   (15,147.0)    3,472.0
LOWE'S COS INC    LWE TH         42,519.0   (15,147.0)    3,472.0
LOWE'S COS INC    LWE QT         42,519.0   (15,147.0)    3,472.0
LOWE'S COS INC    LOWEUR EU      42,519.0   (15,147.0)    3,472.0
LOWE'S COS INC    LWE GZ         42,519.0   (15,147.0)    3,472.0
LOWE'S COS INC    LOW* MM        42,519.0   (15,147.0)    3,472.0
LOWE'S COS INC    4LOW TE        42,519.0   (15,147.0)    3,472.0
LOWE'S COS INC    LOWE AV        42,519.0   (15,147.0)    3,472.0
LOWE'S COS INC    LOWEUR EZ      42,519.0   (15,147.0)    3,472.0
LOWE'S COS INC    LOW-RM RM      42,519.0   (15,147.0)    3,472.0
LOWE'S COS-BDR    LOWC34 BZ      42,519.0   (15,147.0)    3,472.0
LUMINAR TECHNOLO  LAZR* MM          552.9      (165.7)      303.7
LUMINAR TECHNOLO  LAZR-RM RM        552.9      (165.7)      303.7
LUMINAR TECHNOLO  L2AZ34 BZ         552.9      (165.7)      303.7
LUMINE GROUP INC  LMN CN          1,450.1    (3,175.8)   (3,853.2)
LUMINE GROUP INC  LMGIF US        1,450.1    (3,175.8)   (3,853.2)
MADISON SQUARE G  MSGS US         1,366.1      (358.5)     (352.9)
MADISON SQUARE G  MS8 GR          1,366.1      (358.5)     (352.9)
MADISON SQUARE G  MSG1EUR EU      1,366.1      (358.5)     (352.9)
MADISON SQUARE G  MS8 TH          1,366.1      (358.5)     (352.9)
MADISON SQUARE G  MS8 QT          1,366.1      (358.5)     (352.9)
MADISON SQUARE G  MS8 GZ          1,366.1      (358.5)     (352.9)
MADISON SQUARE G  MSGE US         1,348.5      (235.2)     (321.1)
MADISON SQUARE G  MSGE1* MM       1,348.5      (235.2)     (321.1)
MANNKIND CORP     NNFN GR           320.3      (251.8)      129.2
MANNKIND CORP     MNKD US           320.3      (251.8)      129.2
MANNKIND CORP     NNFN TH           320.3      (251.8)      129.2
MANNKIND CORP     NNFN QT           320.3      (251.8)      129.2
MANNKIND CORP     MNKDEUR EU        320.3      (251.8)      129.2
MANNKIND CORP     MNKDEUR EZ        320.3      (251.8)      129.2
MANNKIND CORP     NNFN GZ           320.3      (251.8)      129.2
MARKETWISE INC    MKTW US           451.9      (246.6)      (49.5)
MARKETWISE INC    MKTW* MM          451.9      (246.6)      (49.5)
MARRIOTT - BDR    M1TT34 BZ      25,267.0      (661.0)   (3,995.0)
MARRIOTT INTERNA  MAQD EB        25,267.0      (661.0)   (3,995.0)
MARRIOTT INTERNA  MAQD IX        25,267.0      (661.0)   (3,995.0)
MARRIOTT INTERNA  MAQD I2        25,267.0      (661.0)   (3,995.0)
MARRIOTT INTL-A   MAQ TH         25,267.0      (661.0)   (3,995.0)
MARRIOTT INTL-A   MAQ GR         25,267.0      (661.0)   (3,995.0)
MARRIOTT INTL-A   MAR US         25,267.0      (661.0)   (3,995.0)
MARRIOTT INTL-A   MAQ QT         25,267.0      (661.0)   (3,995.0)
MARRIOTT INTL-A   MAREUR EU      25,267.0      (661.0)   (3,995.0)
MARRIOTT INTL-A   MAQ GZ         25,267.0      (661.0)   (3,995.0)
MARRIOTT INTL-A   MAR AV         25,267.0      (661.0)   (3,995.0)
MARRIOTT INTL-A   4MAR TE        25,267.0      (661.0)   (3,995.0)
MARRIOTT INTL-A   MAQ SW         25,267.0      (661.0)   (3,995.0)
MARRIOTT INTL-A   MAREUR EZ      25,267.0      (661.0)   (3,995.0)
MARRIOTT INTL-A   MAR* MM        25,267.0      (661.0)   (3,995.0)
MARRIOTT INTL-A   MAR-RM RM      25,267.0      (661.0)   (3,995.0)
MATCH GROUP -BDR  M1TC34 BZ       4,248.9      (299.0)      548.1
MATCH GROUP INC   0JZ7 LI         4,248.9      (299.0)      548.1
MATCH GROUP INC   MTCH US         4,248.9      (299.0)      548.1
MATCH GROUP INC   MTCH1* MM       4,248.9      (299.0)      548.1
MATCH GROUP INC   4MGN TH         4,248.9      (299.0)      548.1
MATCH GROUP INC   4MGN GR         4,248.9      (299.0)      548.1
MATCH GROUP INC   4MGN QT         4,248.9      (299.0)      548.1
MATCH GROUP INC   4MGN SW         4,248.9      (299.0)      548.1
MATCH GROUP INC   MTC2 AV         4,248.9      (299.0)      548.1
MATCH GROUP INC   4MGN GZ         4,248.9      (299.0)      548.1
MATCH GROUP INC   MTCH-RM RM      4,248.9      (299.0)      548.1
MBIA INC          MBI US          2,990.0    (1,228.0)        -
MBIA INC          MBJ GR          2,990.0    (1,228.0)        -
MBIA INC          MBJ TH          2,990.0    (1,228.0)        -
MBIA INC          MBJ QT          2,990.0    (1,228.0)        -
MBIA INC          MBI1EUR EU      2,990.0    (1,228.0)        -
MBIA INC          MBJ GZ          2,990.0    (1,228.0)        -
MCDONALD'S CORP   MDOD EB        52,089.3    (4,854.8)    2,847.3
MCDONALD'S CORP   MDOD IX        52,089.3    (4,854.8)    2,847.3
MCDONALD'S CORP   MDOD I2        52,089.3    (4,854.8)    2,847.3
MCDONALDS - BDR   MCDC34 BZ      52,089.3    (4,854.8)    2,847.3
MCDONALDS CORP    MDO TH         52,089.3    (4,854.8)    2,847.3
MCDONALDS CORP    4MCD TE        52,089.3    (4,854.8)    2,847.3
MCDONALDS CORP    MDO GR         52,089.3    (4,854.8)    2,847.3
MCDONALDS CORP    MCD* MM        52,089.3    (4,854.8)    2,847.3
MCDONALDS CORP    MCD US         52,089.3    (4,854.8)    2,847.3
MCDONALDS CORP    MCD SW         52,089.3    (4,854.8)    2,847.3
MCDONALDS CORP    MCD CI         52,089.3    (4,854.8)    2,847.3
MCDONALDS CORP    MDO QT         52,089.3    (4,854.8)    2,847.3
MCDONALDS CORP    MCDUSD EU      52,089.3    (4,854.8)    2,847.3
MCDONALDS CORP    MCDUSD SW      52,089.3    (4,854.8)    2,847.3
MCDONALDS CORP    MCDEUR EU      52,089.3    (4,854.8)    2,847.3
MCDONALDS CORP    MDO GZ         52,089.3    (4,854.8)    2,847.3
MCDONALDS CORP    MCD AV         52,089.3    (4,854.8)    2,847.3
MCDONALDS CORP    MCDUSD EZ      52,089.3    (4,854.8)    2,847.3
MCDONALDS CORP    MCDEUR EZ      52,089.3    (4,854.8)    2,847.3
MCDONALDS CORP    0R16 LN        52,089.3    (4,854.8)    2,847.3
MCDONALDS CORP    MCD-RM RM      52,089.3    (4,854.8)    2,847.3
MCDONALDS CORP    MCDCL CI       52,089.3    (4,854.8)    2,847.3
MCDONALDS-CEDEAR  MCDD AR        52,089.3    (4,854.8)    2,847.3
MCDONALDS-CEDEAR  MCDC AR        52,089.3    (4,854.8)    2,847.3
MCDONALDS-CEDEAR  MCD AR         52,089.3    (4,854.8)    2,847.3
MCKESSON CORP     MCK* MM        66,091.0    (1,464.0)   (3,616.0)
MCKESSON CORP     MCK GR         66,091.0    (1,464.0)   (3,616.0)
MCKESSON CORP     MCK US         66,091.0    (1,464.0)   (3,616.0)
MCKESSON CORP     MCK TH         66,091.0    (1,464.0)   (3,616.0)
MCKESSON CORP     MCK1EUR EU     66,091.0    (1,464.0)   (3,616.0)
MCKESSON CORP     MCK QT         66,091.0    (1,464.0)   (3,616.0)
MCKESSON CORP     MCK GZ         66,091.0    (1,464.0)   (3,616.0)
MCKESSON CORP     MCK SW         66,091.0    (1,464.0)   (3,616.0)
MCKESSON CORP     MCK1EUR EZ     66,091.0    (1,464.0)   (3,616.0)
MCKESSON CORP     MCK-RM RM      66,091.0    (1,464.0)   (3,616.0)
MCKESSON-BDR      M1CK34 BZ      66,091.0    (1,464.0)   (3,616.0)
MEDIAALPHA INC-A  MAX US            133.0       (99.7)       (9.2)
METTLER-TO - BDR  M1TD34 BZ       3,288.7      (105.9)      126.5
METTLER-TOLEDO    MTD US          3,288.7      (105.9)      126.5
METTLER-TOLEDO    MTO GR          3,288.7      (105.9)      126.5
METTLER-TOLEDO    MTO QT          3,288.7      (105.9)      126.5
METTLER-TOLEDO    MTO GZ          3,288.7      (105.9)      126.5
METTLER-TOLEDO    MTO TH          3,288.7      (105.9)      126.5
METTLER-TOLEDO    MTDEUR EU       3,288.7      (105.9)      126.5
METTLER-TOLEDO    MTD* MM         3,288.7      (105.9)      126.5
METTLER-TOLEDO    MTDEUR EZ       3,288.7      (105.9)      126.5
METTLER-TOLEDO    MTD AV          3,288.7      (105.9)      126.5
METTLER-TOLEDO    MTD-RM RM       3,288.7      (105.9)      126.5
MSCI INC          3HM GR          4,865.5    (1,049.1)      434.7
MSCI INC          MSCI US         4,865.5    (1,049.1)      434.7
MSCI INC          3HM QT          4,865.5    (1,049.1)      434.7
MSCI INC          3HM SW          4,865.5    (1,049.1)      434.7
MSCI INC          MSCI* MM        4,865.5    (1,049.1)      434.7
MSCI INC          MSCIEUR EZ      4,865.5    (1,049.1)      434.7
MSCI INC          3HM GZ          4,865.5    (1,049.1)      434.7
MSCI INC          3HM TH          4,865.5    (1,049.1)      434.7
MSCI INC          MSCI AV         4,865.5    (1,049.1)      434.7
MSCI INC          MSCI-RM RM      4,865.5    (1,049.1)      434.7
MSCI INC-BDR      M1SC34 BZ       4,865.5    (1,049.1)      434.7
N/A               3XD GZ          3,271.2       (21.4)      614.8
N/A               0WKA GZ         1,149.1      (113.7)      509.1
N/A               CPB1 GZ           292.1       (56.7)      115.2
N/A               KK3A GZ           740.6      (438.8)      483.7
N/A               BKJ GZ          2,474.8      (156.3)     (364.5)
N/A               D51 GZ            691.6      (323.5)      274.0
N/A               IM8N GZ         1,324.9      (289.4)      729.8
N/A               J8M GR            146.6      (241.3)        2.7
N/A               BH3 GZ          1,259.9      (670.8)       48.2
N/A               BPF-UEUR EU       146.6      (241.3)        2.7
N/A               BCOD QX       134,281.0   (16,717.0)   13,873.0
N/A               BCOD QE       134,281.0   (16,717.0)   13,873.0
N/A               1PTON IM        2,672.8      (371.0)      837.5
N/A               1MO IM         36,469.0    (3,357.0)   (6,991.0)
N/A               1BA IM        134,281.0   (16,717.0)   13,873.0
N/A               1MAR IM        25,267.0      (661.0)   (3,995.0)
N/A               1STX IM         7,196.0    (1,702.0)      163.0
N/A               1BKNG IM       25,635.0      (625.0)    5,647.0
N/A               1MCD IM        52,089.3    (4,854.8)    2,847.3
N/A               1OGN IM        11,012.0      (589.0)    1,559.0
N/A               1ETSY IM        2,449.2      (622.5)      795.0
N/A               1AZO IM        15,985.9    (4,349.9)   (1,732.4)
N/A               1HPQ IM        37,004.0    (1,069.0)   (6,511.0)
N/A               1LOW IM        42,519.0   (15,147.0)    3,472.0
N/A               1PM IM         62,927.0    (7,706.0)   (2,354.0)
N/A               1AAL IM        65,711.0    (5,136.0)   (7,672.0)
N/A               1BYND IM          929.2      (362.9)      392.8
N/A               1HLT IM        15,200.0    (1,753.0)   (1,077.0)
NANOSTRING TECHN  NSTG* MM          274.7       (50.6)      134.3
NATHANS FAMOUS    NATH US            65.6       (35.4)       40.0
NATHANS FAMOUS    NFA GR             65.6       (35.4)       40.0
NATHANS FAMOUS    NATHEUR EU         65.6       (35.4)       40.0
NEW ENG RLTY-LP   NEN US            386.2       (64.7)        -
NOVAVAX INC       NVV1 GR         1,657.2      (678.4)     (461.8)
NOVAVAX INC       NVAX US         1,657.2      (678.4)     (461.8)
NOVAVAX INC       NVV1 TH         1,657.2      (678.4)     (461.8)
NOVAVAX INC       NVV1 QT         1,657.2      (678.4)     (461.8)
NOVAVAX INC       NVAXEUR EU      1,657.2      (678.4)     (461.8)
NOVAVAX INC       NVV1 GZ         1,657.2      (678.4)     (461.8)
NOVAVAX INC       NVV1 SW         1,657.2      (678.4)     (461.8)
NOVAVAX INC       NVAX* MM        1,657.2      (678.4)     (461.8)
NOVAVAX INC       0A3S LI         1,657.2      (678.4)     (461.8)
NOVAVAX INC       NVV1 BU         1,657.2      (678.4)     (461.8)
NUTANIX INC - A   NTNX US         2,570.6      (642.2)      818.4
NUTANIX INC - A   0NU GR          2,570.6      (642.2)      818.4
NUTANIX INC - A   NTNXEUR EU      2,570.6      (642.2)      818.4
NUTANIX INC - A   0NU TH          2,570.6      (642.2)      818.4
NUTANIX INC - A   0NU QT          2,570.6      (642.2)      818.4
NUTANIX INC - A   0NU GZ          2,570.6      (642.2)      818.4
NUTANIX INC - A   NTNXEUR EZ      2,570.6      (642.2)      818.4
NUTANIX INC - A   NTNX-RM RM      2,570.6      (642.2)      818.4
NUTANIX INC-BDR   N2TN34 BZ       2,570.6      (642.2)      818.4
O'REILLY AUT-BDR  ORLY34 BZ      13,551.8    (1,760.5)   (2,453.4)
O'REILLY AUTOMOT  OM6 GR         13,551.8    (1,760.5)   (2,453.4)
O'REILLY AUTOMOT  ORLY US        13,551.8    (1,760.5)   (2,453.4)
O'REILLY AUTOMOT  OM6 TH         13,551.8    (1,760.5)   (2,453.4)
O'REILLY AUTOMOT  OM6 QT         13,551.8    (1,760.5)   (2,453.4)
O'REILLY AUTOMOT  ORLY* MM       13,551.8    (1,760.5)   (2,453.4)
O'REILLY AUTOMOT  ORLYEUR EU     13,551.8    (1,760.5)   (2,453.4)
O'REILLY AUTOMOT  OM6 GZ         13,551.8    (1,760.5)   (2,453.4)
O'REILLY AUTOMOT  ORLY AV        13,551.8    (1,760.5)   (2,453.4)
O'REILLY AUTOMOT  ORLYEUR EZ     13,551.8    (1,760.5)   (2,453.4)
O'REILLY AUTOMOT  ORLY-RM RM     13,551.8    (1,760.5)   (2,453.4)
ORGANON & CO      OGN US         11,012.0      (589.0)    1,559.0
ORGANON & CO      7XP TH         11,012.0      (589.0)    1,559.0
ORGANON & CO      OGN-WEUR EU    11,012.0      (589.0)    1,559.0
ORGANON & CO      7XP GR         11,012.0      (589.0)    1,559.0
ORGANON & CO      OGN* MM        11,012.0      (589.0)    1,559.0
ORGANON & CO      7XP GZ         11,012.0      (589.0)    1,559.0
ORGANON & CO      7XP QT         11,012.0      (589.0)    1,559.0
ORGANON & CO      OGN-RM RM      11,012.0      (589.0)    1,559.0
ORGANON & CO      4OGN TE        11,012.0      (589.0)    1,559.0
OSINO RESOURCES   OSN NW             22.7        (2.6)        4.7
OTIS WORLDWI      OTIS US        10,390.0    (4,610.0)        -
OTIS WORLDWI      4PG GR         10,390.0    (4,610.0)        -
OTIS WORLDWI      4PG GZ         10,390.0    (4,610.0)        -
OTIS WORLDWI      OTISEUR EZ     10,390.0    (4,610.0)        -
OTIS WORLDWI      OTISEUR EU     10,390.0    (4,610.0)        -
OTIS WORLDWI      OTIS* MM       10,390.0    (4,610.0)        -
OTIS WORLDWI      4PG TH         10,390.0    (4,610.0)        -
OTIS WORLDWI      4PG QT         10,390.0    (4,610.0)        -
OTIS WORLDWI      OTIS AV        10,390.0    (4,610.0)        -
OTIS WORLDWI      OTIS-RM RM     10,390.0    (4,610.0)        -
OTIS WORLDWI-BDR  O1TI34 BZ      10,390.0    (4,610.0)        -
PAPA JOHN'S INTL  PZZA US           877.6      (459.0)      (54.8)
PAPA JOHN'S INTL  PP1 GR            877.6      (459.0)      (54.8)
PAPA JOHN'S INTL  PZZAEUR EU        877.6      (459.0)      (54.8)
PAPA JOHN'S INTL  PP1 GZ            877.6      (459.0)      (54.8)
PAPA JOHN'S INTL  PP1 TH            877.6      (459.0)      (54.8)
PAPA JOHN'S INTL  PP1 QT            877.6      (459.0)      (54.8)
PAPA JOHN'S INTL  PZZAEUR EZ        877.6      (459.0)      (54.8)
PELOTON INTERA-A  PTON US         2,672.8      (371.0)      837.5
PELOTON INTERA-A  2ON GR          2,672.8      (371.0)      837.5
PELOTON INTERA-A  2ON GZ          2,672.8      (371.0)      837.5
PELOTON INTERA-A  PTONEUR EZ      2,672.8      (371.0)      837.5
PELOTON INTERA-A  PTONEUR EU      2,672.8      (371.0)      837.5
PELOTON INTERA-A  2ON QT          2,672.8      (371.0)      837.5
PELOTON INTERA-A  2ON TH          2,672.8      (371.0)      837.5
PELOTON INTERA-A  PTON* MM        2,672.8      (371.0)      837.5
PELOTON INTERA-A  0A46 LI         2,672.8      (371.0)      837.5
PELOTON INTERA-A  PTON AV         2,672.8      (371.0)      837.5
PELOTON INTERA-A  2ON SW          2,672.8      (371.0)      837.5
PELOTON INTERA-A  PTON-RM RM      2,672.8      (371.0)      837.5
PELOTON INTERACT  4PTON TE        2,672.8      (371.0)      837.5
PETRO USA INC     PBAJ US             0.0        (0.1)       (0.1)
PHATHOM PHARMACE  PHAT US           237.0       (17.8)      202.7
PHILIP MORRI-BDR  PHMO34 BZ      62,927.0    (7,706.0)   (2,354.0)
PHILIP MORRIS IN  PM1EUR EU      62,927.0    (7,706.0)   (2,354.0)
PHILIP MORRIS IN  PMI SW         62,927.0    (7,706.0)   (2,354.0)
PHILIP MORRIS IN  4PM TE         62,927.0    (7,706.0)   (2,354.0)
PHILIP MORRIS IN  4I1 TH         62,927.0    (7,706.0)   (2,354.0)
PHILIP MORRIS IN  PM1CHF EU      62,927.0    (7,706.0)   (2,354.0)
PHILIP MORRIS IN  4I1 GR         62,927.0    (7,706.0)   (2,354.0)
PHILIP MORRIS IN  PM US          62,927.0    (7,706.0)   (2,354.0)
PHILIP MORRIS IN  PMIZ IX        62,927.0    (7,706.0)   (2,354.0)
PHILIP MORRIS IN  PMIZ EB        62,927.0    (7,706.0)   (2,354.0)
PHILIP MORRIS IN  4I1 QT         62,927.0    (7,706.0)   (2,354.0)
PHILIP MORRIS IN  4I1 GZ         62,927.0    (7,706.0)   (2,354.0)
PHILIP MORRIS IN  0M8V LN        62,927.0    (7,706.0)   (2,354.0)
PHILIP MORRIS IN  PMOR AV        62,927.0    (7,706.0)   (2,354.0)
PHILIP MORRIS IN  PM* MM         62,927.0    (7,706.0)   (2,354.0)
PHILIP MORRIS IN  PM1CHF EZ      62,927.0    (7,706.0)   (2,354.0)
PHILIP MORRIS IN  PM1EUR EZ      62,927.0    (7,706.0)   (2,354.0)
PHILIP MORRIS IN  PM-RM RM       62,927.0    (7,706.0)   (2,354.0)
PITNEY BOW-CED    PBI AR          4,422.7      (125.1)      (23.0)
PITNEY BOWES INC  PBW GR          4,422.7      (125.1)      (23.0)
PITNEY BOWES INC  PBI US          4,422.7      (125.1)      (23.0)
PITNEY BOWES INC  PBW TH          4,422.7      (125.1)      (23.0)
PITNEY BOWES INC  PBIEUR EU       4,422.7      (125.1)      (23.0)
PITNEY BOWES INC  PBW QT          4,422.7      (125.1)      (23.0)
PITNEY BOWES INC  PBW GZ          4,422.7      (125.1)      (23.0)
PITNEY BOWES INC  PBI-RM RM       4,422.7      (125.1)      (23.0)
PLANET FITNESS I  P2LN34 BZ       2,944.8      (164.9)      267.3
PLANET FITNESS I  PLNT* MM        2,944.8      (164.9)      267.3
PLANET FITNESS-A  PLNT US         2,944.8      (164.9)      267.3
PLANET FITNESS-A  3PL TH          2,944.8      (164.9)      267.3
PLANET FITNESS-A  3PL GR          2,944.8      (164.9)      267.3
PLANET FITNESS-A  3PL QT          2,944.8      (164.9)      267.3
PLANET FITNESS-A  PLNT1EUR EU     2,944.8      (164.9)      267.3
PLANET FITNESS-A  PLNT1EUR EZ     2,944.8      (164.9)      267.3
PLANET FITNESS-A  3PL GZ          2,944.8      (164.9)      267.3
PRAIRIE OPERATIN  PROP US            40.1       (64.0)       (4.0)
PROS HOLDINGS IN  PH2 GR            431.9       (54.9)       42.5
PROS HOLDINGS IN  PRO US            431.9       (54.9)       42.5
PROS HOLDINGS IN  PRO1EUR EU        431.9       (54.9)       42.5
PTC THERAPEUTICS  PTCT US         1,259.9      (670.8)       48.2
PTC THERAPEUTICS  BH3 GR          1,259.9      (670.8)       48.2
PTC THERAPEUTICS  P91 TH          1,259.9      (670.8)       48.2
PTC THERAPEUTICS  P91 QT          1,259.9      (670.8)       48.2
RAPID7 INC        RPD US          1,399.3      (161.6)       28.3
RAPID7 INC        R7D GR          1,399.3      (161.6)       28.3
RAPID7 INC        RPDEUR EU       1,399.3      (161.6)       28.3
RAPID7 INC        R7D SW          1,399.3      (161.6)       28.3
RAPID7 INC        R7D TH          1,399.3      (161.6)       28.3
RAPID7 INC        RPD* MM         1,399.3      (161.6)       28.3
RAPID7 INC        R7D GZ          1,399.3      (161.6)       28.3
RAPID7 INC        R7D QT          1,399.3      (161.6)       28.3
RAPID7 INC-BDR    R2PD34 BZ       1,399.3      (161.6)       28.3
RE/MAX HOLDINGS   RMAX US           597.9       (63.3)       21.3
RE/MAX HOLDINGS   2RM GR            597.9       (63.3)       21.3
RE/MAX HOLDINGS   RMAXEUR EU        597.9       (63.3)       21.3
REC SILICON ASA   RECSI NO          443.6       (12.4)      106.6
REC SILICON ASA   RECSIO IX         443.6       (12.4)      106.6
REC SILICON ASA   REC EU            443.6       (12.4)      106.6
REC SILICON ASA   RECSIO EB         443.6       (12.4)      106.6
REC SILICON ASA   REC SS            443.6       (12.4)      106.6
REC SILICON ASA   RECSIO PO         443.6       (12.4)      106.6
REC SILICON ASA   REC EZ            443.6       (12.4)      106.6
REC SILICON ASA   REC EP            443.6       (12.4)      106.6
REC SILICON ASA   RECSIO QE         443.6       (12.4)      106.6
REC SILICON ASA   RECSIO T1         443.6       (12.4)      106.6
REC SILICON ASA   RECSIO I2         443.6       (12.4)      106.6
REC SILICON ASA   RECO S4           443.6       (12.4)      106.6
REC SILICON ASA   RECSIO BQ         443.6       (12.4)      106.6
REVANCE THERAPEU  RVNC US           532.5      (106.2)      306.4
REVANCE THERAPEU  RTI GR            532.5      (106.2)      306.4
REVANCE THERAPEU  RTI QT            532.5      (106.2)      306.4
REVANCE THERAPEU  RVNCEUR EU        532.5      (106.2)      306.4
REVANCE THERAPEU  RVNCEUR EZ        532.5      (106.2)      306.4
REVANCE THERAPEU  RTI TH            532.5      (106.2)      306.4
REVANCE THERAPEU  RTI GZ            532.5      (106.2)      306.4
RH                RH US           4,212.8      (284.6)      483.9
RH                RS1 GR          4,212.8      (284.6)      483.9
RH                RH* MM          4,212.8      (284.6)      483.9
RH                RHEUR EU        4,212.8      (284.6)      483.9
RH                RS1 TH          4,212.8      (284.6)      483.9
RH                RS1 GZ          4,212.8      (284.6)      483.9
RH                RHEUR EZ        4,212.8      (284.6)      483.9
RH                RS1 QT          4,212.8      (284.6)      483.9
RH - BDR          R2HH34 BZ       4,212.8      (284.6)      483.9
RIMINI STREET IN  RMNI US           335.0       (53.1)      (56.7)
RINGCENTRAL IN-A  RNG US          2,182.5      (285.0)      447.0
RINGCENTRAL IN-A  3RCA GR         2,182.5      (285.0)      447.0
RINGCENTRAL IN-A  RNGEUR EU       2,182.5      (285.0)      447.0
RINGCENTRAL IN-A  3RCA TH         2,182.5      (285.0)      447.0
RINGCENTRAL IN-A  3RCA QT         2,182.5      (285.0)      447.0
RINGCENTRAL IN-A  RNGEUR EZ       2,182.5      (285.0)      447.0
RINGCENTRAL IN-A  RNG* MM         2,182.5      (285.0)      447.0
RINGCENTRAL IN-A  3RCA GZ         2,182.5      (285.0)      447.0
RINGCENTRAL-BDR   R2NG34 BZ       2,182.5      (285.0)      447.0
SABRE CORP        SABR US         4,741.7    (1,267.9)      288.1
SABRE CORP        19S GR          4,741.7    (1,267.9)      288.1
SABRE CORP        19S TH          4,741.7    (1,267.9)      288.1
SABRE CORP        19S QT          4,741.7    (1,267.9)      288.1
SABRE CORP        SABREUR EU      4,741.7    (1,267.9)      288.1
SABRE CORP        SABREUR EZ      4,741.7    (1,267.9)      288.1
SABRE CORP        19S GZ          4,741.7    (1,267.9)      288.1
SBA COMM CORP     4SB GR         10,334.2    (5,131.4)     (203.2)
SBA COMM CORP     SBAC US        10,334.2    (5,131.4)     (203.2)
SBA COMM CORP     4SB TH         10,334.2    (5,131.4)     (203.2)
SBA COMM CORP     4SB QT         10,334.2    (5,131.4)     (203.2)
SBA COMM CORP     SBACEUR EU     10,334.2    (5,131.4)     (203.2)
SBA COMM CORP     4SB GZ         10,334.2    (5,131.4)     (203.2)
SBA COMM CORP     SBAC* MM       10,334.2    (5,131.4)     (203.2)
SBA COMM CORP     SBACEUR EZ     10,334.2    (5,131.4)     (203.2)
SBA COMMUN - BDR  S1BA34 BZ      10,334.2    (5,131.4)     (203.2)
SCOTTS MIRACLE    SCQA GR         3,413.7      (267.3)      624.1
SCOTTS MIRACLE    SMG US          3,413.7      (267.3)      624.1
SCOTTS MIRACLE    SCQA QT         3,413.7      (267.3)      624.1
SCOTTS MIRACLE    SCQA TH         3,413.7      (267.3)      624.1
SCOTTS MIRACLE    SCQA GZ         3,413.7      (267.3)      624.1
SEAGATE TECHNOLO  S1TX34 BZ       7,196.0    (1,702.0)      163.0
SEAGATE TECHNOLO  STXN MM         7,196.0    (1,702.0)      163.0
SEAGATE TECHNOLO  STX US          7,196.0    (1,702.0)      163.0
SEAGATE TECHNOLO  847 GR          7,196.0    (1,702.0)      163.0
SEAGATE TECHNOLO  847 GZ          7,196.0    (1,702.0)      163.0
SEAGATE TECHNOLO  STX4EUR EU      7,196.0    (1,702.0)      163.0
SEAGATE TECHNOLO  847 TH          7,196.0    (1,702.0)      163.0
SEAGATE TECHNOLO  STXH AV         7,196.0    (1,702.0)      163.0
SEAGATE TECHNOLO  847 QT          7,196.0    (1,702.0)      163.0
SEAGATE TECHNOLO  4STX TE         7,196.0    (1,702.0)      163.0
SEAWORLD ENTERTA  SEAS US         2,575.5      (252.4)      (30.6)
SEAWORLD ENTERTA  W2L GR          2,575.5      (252.4)      (30.6)
SEAWORLD ENTERTA  W2L TH          2,575.5      (252.4)      (30.6)
SEAWORLD ENTERTA  SEASEUR EU      2,575.5      (252.4)      (30.6)
SEAWORLD ENTERTA  W2L QT          2,575.5      (252.4)      (30.6)
SEAWORLD ENTERTA  W2L GZ          2,575.5      (252.4)      (30.6)
SIRIUS XM HO-BDR  SRXM34 BZ      10,129.0    (2,893.0)   (2,117.0)
SIRIUS XM HOLDIN  SIRI US        10,129.0    (2,893.0)   (2,117.0)
SIRIUS XM HOLDIN  RDO TH         10,129.0    (2,893.0)   (2,117.0)
SIRIUS XM HOLDIN  RDO GR         10,129.0    (2,893.0)   (2,117.0)
SIRIUS XM HOLDIN  RDO QT         10,129.0    (2,893.0)   (2,117.0)
SIRIUS XM HOLDIN  SIRIEUR EU     10,129.0    (2,893.0)   (2,117.0)
SIRIUS XM HOLDIN  RDO GZ         10,129.0    (2,893.0)   (2,117.0)
SIRIUS XM HOLDIN  SIRI AV        10,129.0    (2,893.0)   (2,117.0)
SIRIUS XM HOLDIN  SIRIEUR EZ     10,129.0    (2,893.0)   (2,117.0)
SIRIUS XM HOLDIN  SIRI* MM       10,129.0    (2,893.0)   (2,117.0)
SIX FLAGS ENTERT  SIX US          2,717.1      (335.3)     (280.1)
SIX FLAGS ENTERT  6FE GR          2,717.1      (335.3)     (280.1)
SIX FLAGS ENTERT  SIXEUR EU       2,717.1      (335.3)     (280.1)
SIX FLAGS ENTERT  6FE TH          2,717.1      (335.3)     (280.1)
SIX FLAGS ENTERT  6FE QT          2,717.1      (335.3)     (280.1)
SIX FLAGS ENTERT  S2IX34 BZ       2,717.1      (335.3)     (280.1)
SLEEP NUMBER COR  SNBR US           961.0      (420.7)     (721.3)
SLEEP NUMBER COR  SL2 GR            961.0      (420.7)     (721.3)
SLEEP NUMBER COR  SNBREUR EU        961.0      (420.7)     (721.3)
SLEEP NUMBER COR  SL2 TH            961.0      (420.7)     (721.3)
SLEEP NUMBER COR  SL2 QT            961.0      (420.7)     (721.3)
SLEEP NUMBER COR  SL2 GZ            961.0      (420.7)     (721.3)
SONDER HOLDINGS   SOND* MM        1,716.3      (192.7)      (96.0)
SPARK I ACQUISIT  SPKLU US            1.2        (3.0)       (4.0)
SPARK I ACQUISIT  SPKL US             1.2        (3.0)       (4.0)
SPIRIT AEROSYS-A  S9Q GR          6,538.1      (855.7)      971.2
SPIRIT AEROSYS-A  SPR US          6,538.1      (855.7)      971.2
SPIRIT AEROSYS-A  S9Q TH          6,538.1      (855.7)      971.2
SPIRIT AEROSYS-A  SPREUR EU       6,538.1      (855.7)      971.2
SPIRIT AEROSYS-A  S9Q QT          6,538.1      (855.7)      971.2
SPIRIT AEROSYS-A  S9Q SW          6,538.1      (855.7)      971.2
SPIRIT AEROSYS-A  SPREUR EZ       6,538.1      (855.7)      971.2
SPIRIT AEROSYS-A  S9Q GZ          6,538.1      (855.7)      971.2
SPIRIT AEROSYS-A  SPR-RM RM       6,538.1      (855.7)      971.2
SQUARESPACE -BDR  S2QS34 BZ         904.9      (288.0)     (204.6)
SQUARESPACE IN-A  SQSP US           904.9      (288.0)     (204.6)
SQUARESPACE IN-A  8DT GR            904.9      (288.0)     (204.6)
SQUARESPACE IN-A  8DT GZ            904.9      (288.0)     (204.6)
SQUARESPACE IN-A  SQSPEUR EU        904.9      (288.0)     (204.6)
SQUARESPACE IN-A  8DT TH            904.9      (288.0)     (204.6)
SQUARESPACE IN-A  8DT QT            904.9      (288.0)     (204.6)
STARBUCKS CORP    SBUX US        29,445.5    (7,987.8)   (2,041.9)
STARBUCKS CORP    SBUX* MM       29,445.5    (7,987.8)   (2,041.9)
STARBUCKS CORP    SRB TH         29,445.5    (7,987.8)   (2,041.9)
STARBUCKS CORP    SRB GR         29,445.5    (7,987.8)   (2,041.9)
STARBUCKS CORP    SBUX CI        29,445.5    (7,987.8)   (2,041.9)
STARBUCKS CORP    SBUX SW        29,445.5    (7,987.8)   (2,041.9)
STARBUCKS CORP    SRB QT         29,445.5    (7,987.8)   (2,041.9)
STARBUCKS CORP    SBUX PE        29,445.5    (7,987.8)   (2,041.9)
STARBUCKS CORP    SBUXUSD SW     29,445.5    (7,987.8)   (2,041.9)
STARBUCKS CORP    SRB GZ         29,445.5    (7,987.8)   (2,041.9)
STARBUCKS CORP    SBUX AV        29,445.5    (7,987.8)   (2,041.9)
STARBUCKS CORP    4SBUX TE       29,445.5    (7,987.8)   (2,041.9)
STARBUCKS CORP    SBUXEUR EU     29,445.5    (7,987.8)   (2,041.9)
STARBUCKS CORP    1SBUX IM       29,445.5    (7,987.8)   (2,041.9)
STARBUCKS CORP    SBUXEUR EZ     29,445.5    (7,987.8)   (2,041.9)
STARBUCKS CORP    0QZH LI        29,445.5    (7,987.8)   (2,041.9)
STARBUCKS CORP    SBUX-RM RM     29,445.5    (7,987.8)   (2,041.9)
STARBUCKS CORP    SBUXCL CI      29,445.5    (7,987.8)   (2,041.9)
STARBUCKS CORP    SBUX_KZ KZ     29,445.5    (7,987.8)   (2,041.9)
STARBUCKS CORP    SRBD BQ        29,445.5    (7,987.8)   (2,041.9)
STARBUCKS CORP    SRBD EB        29,445.5    (7,987.8)   (2,041.9)
STARBUCKS CORP    SRBD IX        29,445.5    (7,987.8)   (2,041.9)
STARBUCKS CORP    SRBD I2        29,445.5    (7,987.8)   (2,041.9)
STARBUCKS-BDR     SBUB34 BZ      29,445.5    (7,987.8)   (2,041.9)
STARBUCKS-CEDEAR  SBUX AR        29,445.5    (7,987.8)   (2,041.9)
STARBUCKS-CEDEAR  SBUXD AR       29,445.5    (7,987.8)   (2,041.9)
SYMBOTIC INC      SYM US          1,050.7        (2.7)      (33.7)
TORRID HOLDINGS   CURV US           492.4      (207.7)      (31.6)
TRANSDIGM - BDR   T1DG34 BZ      19,970.0    (1,978.0)    5,159.0
TRANSDIGM GROUP   T7D GR         19,970.0    (1,978.0)    5,159.0
TRANSDIGM GROUP   TDG US         19,970.0    (1,978.0)    5,159.0
TRANSDIGM GROUP   T7D QT         19,970.0    (1,978.0)    5,159.0
TRANSDIGM GROUP   TDGEUR EU      19,970.0    (1,978.0)    5,159.0
TRANSDIGM GROUP   T7D TH         19,970.0    (1,978.0)    5,159.0
TRANSDIGM GROUP   TDG* MM        19,970.0    (1,978.0)    5,159.0
TRANSDIGM GROUP   TDGEUR EZ      19,970.0    (1,978.0)    5,159.0
TRANSDIGM GROUP   TDG-RM RM      19,970.0    (1,978.0)    5,159.0
TRAVEL + LEISURE  WD5A GR         6,655.0      (997.0)      648.0
TRAVEL + LEISURE  TNL US          6,655.0      (997.0)      648.0
TRAVEL + LEISURE  WD5A TH         6,655.0      (997.0)      648.0
TRAVEL + LEISURE  WD5A QT         6,655.0      (997.0)      648.0
TRAVEL + LEISURE  WYNEUR EU       6,655.0      (997.0)      648.0
TRAVEL + LEISURE  0M1K LI         6,655.0      (997.0)      648.0
TRAVEL + LEISURE  WD5A GZ         6,655.0      (997.0)      648.0
TRAVEL + LEISURE  TNL* MM         6,655.0      (997.0)      648.0
TRINSEO PLC       TSE US          3,271.2       (21.4)      614.8
TRINSEO PLC       3XD GR          3,271.2       (21.4)      614.8
TRINSEO PLC       TSE3EUR EU      3,271.2       (21.4)      614.8
TRIUMPH GROUP     TG7 GR          1,673.1      (668.2)      582.6
TRIUMPH GROUP     TGI US          1,673.1      (668.2)      582.6
TRIUMPH GROUP     TGIEUR EU       1,673.1      (668.2)      582.6
TRIUMPH GROUP     TG7 TH          1,673.1      (668.2)      582.6
TRIUMPH GROUP     TG7 GZ          1,673.1      (668.2)      582.6
UBIQUITI INC      3UB GR          1,388.1       (63.1)      815.6
UBIQUITI INC      UI US           1,388.1       (63.1)      815.6
UBIQUITI INC      UBNTEUR EU      1,388.1       (63.1)      815.6
UBIQUITI INC      3UB TH          1,388.1       (63.1)      815.6
UNITI GROUP INC   UNIT US         4,981.3    (2,444.4)        -
UNITI GROUP INC   8XC GR          4,981.3    (2,444.4)        -
UNITI GROUP INC   8XC TH          4,981.3    (2,444.4)        -
UNITI GROUP INC   8XC GZ          4,981.3    (2,444.4)        -
UROGEN PHARMA LT  URGN US           193.6       (42.0)      156.3
UROGEN PHARMA LT  UR8 GR            193.6       (42.0)      156.3
UROGEN PHARMA LT  URGNEUR EU        193.6       (42.0)      156.3
VECTOR GROUP LTD  VGR GR          1,101.0      (773.4)      356.4
VECTOR GROUP LTD  VGR US          1,101.0      (773.4)      356.4
VECTOR GROUP LTD  VGR QT          1,101.0      (773.4)      356.4
VECTOR GROUP LTD  VGREUR EU       1,101.0      (773.4)      356.4
VECTOR GROUP LTD  VGR SW          1,101.0      (773.4)      356.4
VECTOR GROUP LTD  VGREUR EZ       1,101.0      (773.4)      356.4
VECTOR GROUP LTD  VGR TH          1,101.0      (773.4)      356.4
VECTOR GROUP LTD  VGR GZ          1,101.0      (773.4)      356.4
VERISIGN INC      VRS TH          1,695.9    (1,633.4)     (166.6)
VERISIGN INC      VRS GR          1,695.9    (1,633.4)     (166.6)
VERISIGN INC      VRSN US         1,695.9    (1,633.4)     (166.6)
VERISIGN INC      VRS QT          1,695.9    (1,633.4)     (166.6)
VERISIGN INC      VRSNEUR EU      1,695.9    (1,633.4)     (166.6)
VERISIGN INC      VRS GZ          1,695.9    (1,633.4)     (166.6)
VERISIGN INC      VRSN* MM        1,695.9    (1,633.4)     (166.6)
VERISIGN INC      VRSNEUR EZ      1,695.9    (1,633.4)     (166.6)
VERISIGN INC      VRSN-RM RM      1,695.9    (1,633.4)     (166.6)
VERISIGN INC-BDR  VRSN34 BZ       1,695.9    (1,633.4)     (166.6)
VERISIGN-CEDEAR   VRSN AR         1,695.9    (1,633.4)     (166.6)
WAVE LIFE SCIENC  WVE US            199.9       (32.6)       58.6
WAVE LIFE SCIENC  WVEEUR EU         199.9       (32.6)       58.6
WAVE LIFE SCIENC  1U5 GR            199.9       (32.6)       58.6
WAVE LIFE SCIENC  1U5 TH            199.9       (32.6)       58.6
WAVE LIFE SCIENC  1U5 GZ            199.9       (32.6)       58.6
WAYFAIR INC- A    W US            3,360.0    (2,708.0)     (212.0)
WAYFAIR INC- A    1WF GR          3,360.0    (2,708.0)     (212.0)
WAYFAIR INC- A    1WF TH          3,360.0    (2,708.0)     (212.0)
WAYFAIR INC- A    WEUR EU         3,360.0    (2,708.0)     (212.0)
WAYFAIR INC- A    1WF QT          3,360.0    (2,708.0)     (212.0)
WAYFAIR INC- A    WEUR EZ         3,360.0    (2,708.0)     (212.0)
WAYFAIR INC- A    1WF GZ          3,360.0    (2,708.0)     (212.0)
WAYFAIR INC- A    W* MM           3,360.0    (2,708.0)     (212.0)
WAYFAIR INC- BDR  W2YF34 BZ       3,360.0    (2,708.0)     (212.0)
WEWORK INC-CL A   WE* MM         15,063.0    (3,593.0)   (1,445.0)
WINGSTOP INC      WING US           351.7      (475.4)       65.5
WINGSTOP INC      EWG GR            351.7      (475.4)       65.5
WINGSTOP INC      WING1EUR EU       351.7      (475.4)       65.5
WINGSTOP INC      EWG GZ            351.7      (475.4)       65.5
WINGSTOP INC      EWG TH            351.7      (475.4)       65.5
WINMARK CORP      WINA US            55.5       (34.6)       32.2
WINMARK CORP      GBZ GR             55.5       (34.6)       32.2
WORKIVA INC       WK US           1,149.1      (113.7)      509.1
WORKIVA INC       0WKA GR         1,149.1      (113.7)      509.1
WORKIVA INC       WKEUR EU        1,149.1      (113.7)      509.1
WORKIVA INC       0WKA TH         1,149.1      (113.7)      509.1
WORKIVA INC       0WKA QT         1,149.1      (113.7)      509.1
WPF HOLDINGS INC  WPFH US             0.0        (0.3)       (0.3)
WW INTERNATIONAL  WW US           1,032.3      (675.2)       24.8
WW INTERNATIONAL  WW6 GR          1,032.3      (675.2)       24.8
WW INTERNATIONAL  WW6 TH          1,032.3      (675.2)       24.8
WW INTERNATIONAL  WTWEUR EU       1,032.3      (675.2)       24.8
WW INTERNATIONAL  WW6 QT          1,032.3      (675.2)       24.8
WW INTERNATIONAL  WW6 GZ          1,032.3      (675.2)       24.8
WW INTERNATIONAL  WW6 SW          1,032.3      (675.2)       24.8
WW INTERNATIONAL  WTW AV          1,032.3      (675.2)       24.8
WW INTERNATIONAL  WTWEUR EZ       1,032.3      (675.2)       24.8
WW INTERNATIONAL  WW-RM RM        1,032.3      (675.2)       24.8
WYNN RESORTS LTD  WYR GR         13,336.3    (1,709.0)    2,517.1
WYNN RESORTS LTD  WYNN* MM       13,336.3    (1,709.0)    2,517.1
WYNN RESORTS LTD  WYNN US        13,336.3    (1,709.0)    2,517.1
WYNN RESORTS LTD  WYR TH         13,336.3    (1,709.0)    2,517.1
WYNN RESORTS LTD  WYR QT         13,336.3    (1,709.0)    2,517.1
WYNN RESORTS LTD  WYNNEUR EU     13,336.3    (1,709.0)    2,517.1
WYNN RESORTS LTD  WYR GZ         13,336.3    (1,709.0)    2,517.1
WYNN RESORTS LTD  WYNNEUR EZ     13,336.3    (1,709.0)    2,517.1
WYNN RESORTS LTD  WYNN-RM RM     13,336.3    (1,709.0)    2,517.1
WYNN RESORTS-BDR  W1YN34 BZ      13,336.3    (1,709.0)    2,517.1
XBP EUROPE HOLDI  XBP US              7.9       (25.4)      (11.6)
YUM! BRANDS -BDR  YUMR34 BZ       6,071.0    (8,190.0)      201.0
YUM! BRANDS INC   YUM US          6,071.0    (8,190.0)      201.0
YUM! BRANDS INC   TGR GR          6,071.0    (8,190.0)      201.0
YUM! BRANDS INC   TGR TH          6,071.0    (8,190.0)      201.0
YUM! BRANDS INC   YUMEUR EU       6,071.0    (8,190.0)      201.0
YUM! BRANDS INC   TGR QT          6,071.0    (8,190.0)      201.0
YUM! BRANDS INC   YUM SW          6,071.0    (8,190.0)      201.0
YUM! BRANDS INC   YUMUSD SW       6,071.0    (8,190.0)      201.0
YUM! BRANDS INC   TGR GZ          6,071.0    (8,190.0)      201.0
YUM! BRANDS INC   YUM* MM         6,071.0    (8,190.0)      201.0
YUM! BRANDS INC   YUM AV          6,071.0    (8,190.0)      201.0
YUM! BRANDS INC   YUMEUR EZ       6,071.0    (8,190.0)      201.0
YUM! BRANDS INC   YUM-RM RM       6,071.0    (8,190.0)      201.0



                            *********

Monday's edition of the TCR delivers a list of indicative prices
for bond issues that reportedly trade well below par.  Prices are
obtained by TCR editors from a variety of outside sources during
the prior week we think are reliable.  Those sources may not,
however, be complete or accurate.  The Monday Bond Pricing table
is compiled on the Friday prior to publication.  Prices reported
are not intended to reflect actual trades.  Prices for actual
trades are probably different.  Our objective is to share
information, not make markets in publicly traded securities.
Nothing in the TCR constitutes an offer or solicitation to buy or
sell any security of any kind.  It is likely that some entity
affiliated with a TCR editor holds some position in the issuers
public debt and equity securities about which we report.

Each Tuesday edition of the TCR contains a list of companies with
insolvent balance sheets whose shares trade higher than $3 per
share in public markets.  At first glance, this list may look like
the definitive compilation of stocks that are ideal to sell short.
Don't be fooled.  Assets, for example, reported at historical cost
net of depreciation may understate the true value of a firm's
assets.  A company may establish reserves on its balance sheet for
liabilities that may never materialize.  The prices at which
equity securities trade in public market are determined by more
than a balance sheet solvency test.

On Thursdays, the TCR delivers a list of recently filed
Chapter 11 cases involving less than $1,000,000 in assets and
liabilities delivered to nation's bankruptcy courts.  The list
includes links to freely downloadable images of these small-dollar
petitions in Acrobat PDF format.

Each Friday's edition of the TCR includes a review about a book of
interest to troubled company professionals.  All titles are
available at your local bookstore or through Amazon.com.  Go to
http://www.bankrupt.com/books/to order any title today.

Monthly Operating Reports are summarized in every Saturday edition
of the TCR.

The Sunday TCR delivers securitization rating news from the week
then-ending.

TCR subscribers have free access to our on-line news archive.
Point your Web browser to http://TCRresources.bankrupt.com/and use
the e-mail address to which your TCR is delivered to login.

                            *********

S U B S C R I P T I O N   I N F O R M A T I O N

Troubled Company Reporter is a daily newsletter co-published
by Bankruptcy Creditors Service, Inc., Fairless Hills,
Pennsylvania, USA, and Beard Group, Inc., Philadelphia, Pa., USA.
Randy Antoni, Jhonas Dampog, Marites Claro, Joy Agravante,
Rousel Elaine Tumanda, Joel Anthony G. Lopez, Psyche A. Castillon,
Ivy B. Magdadaro, Carlo Fernandez, Christopher G. Patalinghug, and
Peter A. Chapman, Editors.

Copyright 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
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are $25 each.  For subscription information, contact Peter A.
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                   *** End of Transmission ***