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

              Tuesday, December 26, 2023, Vol. 27, No. 359

                            Headlines

2128 FLATBUSH: Unsecured Creditors Unimpaired in Plan
225 BOWERY: Unsecureds to Get 20% in Reorganization Scenario
36TH STREET: Files Plan w/ Noteholder Amid $18.2-Mil. Sale
ABUNDANT TREASURES: Seeks to Extend Plan Deadline to Jan. 15
ACI WORLDWIDE: Egan-Jones Retains B+ Senior Unsecured Ratings

ADT SECURITY: Egan-Jones Retains B- Senior Unsecured Ratings
AKUMIN INC: Incurs $83.5 Million Net loss in Third Quarter
ALECTO HEALTHCARE: Unsecureds to Recover 3% to 10% in Plan
ALTERYX INC: Buyers In Talks With Credit Lenders on Debt Funding
AMERICANAS SA: Creditors Okay Debt Restructuring Plan

AMERICANN INC: MaloneBailey LLP Raises Going Concern Doubt
AMERIFIRST FINANCIAL: DIP Experiences Pushback Despite Changes
ARTEX INC: Court OKs Interim Cash Collateral Access
ASMARA MLK: Unsecureds Owed $412 to Get 100% in 1 Year
ASTRA ACQUISITION: DoubleLine ISF Marks $9.6MM Loan at 38% Off

ASTRA ACQUISITION: DoubleLine OCF Marks $180,704 Loan at 24% Off
ASTRA ACQUISITION: DoubleLine Yield Marks $3.2MM Loan at 37% Off
ASTRA ACQUISITION: DoubleLine Yield Marks $548,669 Loan at 24% Off
ATLAS PURCHASER: DoubleLine ISF Marks $3.9MM Loan at 28% Off
ATLAS PURCHASER: DoubleLine OCF Marks $454,538 Loan at 28% Off

AVEANNA HEALTHCARE: DoubleLine OCF Marks $825,000 Loan at 34% Off
BENITAGO INC: Unsecured Creditors Will Get 29.5% of Claims in Plan
BIMI INTERNATIONAL: Losses Cast Going Concern Doubt
BIRD GLOBAL: Seeks $19.5MM New Money DIP Loan from MidCap
BLACKBERRY LTD: Announces Separation of IoT and Cybersecurity Units

BLACKBERRY LTD: Appoints J. Giamatteo as CEO and Board Member
BOBBITT ELECTRICAL: Seeks Cash Collateral Access Thru Jan 2024
BOONE BUILT: Seeks Cash Collateral Access
BOROHUB GARDENS: Seeks to Hire Scura Wigfield Heyer as Counsel
BOYD GAMING: Egan-Jones Retains BB- Senior Unsecured Ratings

BRIGHT HEALTH: Amends SPA to Change Stock Purchase Price to $500M
C&S GROUP: Moody's Puts 'Ba3' CFR on Review Direction Uncertain
CANOO INC: Yorkville Agrees to Advance $16M Under Amended PPA
CARNIVAL CORP: S&P Upgrades ICR to 'BB-', Outlook Stable
CBDMD INC: Cherry Bekaert LLP Raises Going Concern Doubt

CEDAR FAIR: Egan-Jones Retains B Senior Unsecured Ratings
CELSIUS NETWORK: UST Says Mining-Only Plan Needs Creditor Revote
CHESTER T. MACK: Court OKs Interim Cash Collateral Access
CHICKEN SOUP: Raises Going Concern Doubt, Hires Investment Banker
CHINA AOYUAN: Chapter 15 Case Summary

CLEVELAND-CLIFFS INC: S&P Affirms 'BB-' ICR, Off Watch Developing
COMMUTER ADVERTISING: Court OKs Interim Cash Collateral Access
COMMUTER ADVERTISING: Ongoing Operations to Fund Plan Payments
CSI COMPRESSCO: Moody's Puts 'Caa1' CFR Under Review for Upgrade
DENN-OHIO LLC: Hires Rea & Associates Inc. as Accountant

ECM STRAITS: Chapter 15 Case Summary
ENDO INT'L: Claims to be Paid from Available Cash & Exit Financing
FTX GROUP: Settles Dispute With Bahamas Liquidators
FTX TRADING: Enters Into Embed Settlement Agreement
FULL-CIRCLE ATHLETE: Hires Weeks Group as Broker and Sales Agent

GARNET HEALTH: Moody's Downgrades Rating on Revenue Bond to Ba2
GENESIS GLOBAL: DCG Wants $1.1-Bil. Bankruptcy Lawsuit Tossed
GLOBAL DWELLING: Seeks Cash Collateral Access
GRS RESTAURANT: Court OKs Deal on Cash Collateral Access
HARRISBURG'S HOMETOWN: Court OKs Cash Access Thru Jan 2024

IAFFORD NY: Seeks to Hire Rosenberg & Estis as Legal Counsel
ICEBOX HOLDCO III: Moody's Affirms 'B3' CFR, Outlook Remains Stable
IDEAL CARE: Confirmation of Plan Extended to March 24
IMMANUEL SOBRIETY: Unsecureds' Recovery Hiked to 12.18% in Plan
INNVANTAGE GROUP: Seeks Extension to File Plan to Jan. 22

INSPIREMD INC: Issued U.S. Patent Covering SwitchGuard System
ITALIAN GRILLE: Hires Michelle Steele as Bookkeeper
JBM SPECIALTIES: Seeks to Hire Hayward PLLC as Counsel
JKW ENTERPRISES: Hires Koch & Lipkea PC as Accountant
KAI LAND: Hires Drescher & Associates P.A. as Legal Counsel

KENNETH THOMPSON: Seeks to Hire Genova Malin as Counsel
KSF NW: S&P Rates 2024 Revenue Bonds 'BB', Outlook Stable
LECLAIRRYAN: Ch. 7 Trustee Gets Approval to Keep IT Systems
LERETA LLC: DoubleLine OCF Marks $117,132 Loan at 18% Off
LOJERKY INC: Hires Windermere Real Estate as Real Estate Broker

LOYALTY EXPRESS: Completes Sale of Assets to MyHome
LUMEN TECHNOLOGIES: Asks for Restructuring Extension Amid Talks
MEDASSETS SOFTWARE: DoubleLine OCF Marks $235,000 Loan at 36% Off
MEDICAL PROPERTIES: Moody's Lowers CFR to Ba2, Outlook Negative
MKNC II: Seeks to Hire Eric A. Liepins P.C. as Legal Counsel

MLN US HOLDCO: 89% Markdown for $155,000 DoubleLine OCF Loan
MOMEX DINING: Case Summary & Nine Unsecured Creditors
MOUNTAIN PROVINCE: S&P Alters Outlook to Neg., Affirms 'CCC+' ICR
MUELLERS AUTO: Lender Seeks to Prohibit Cash Collateral Access
NEP GROUP: DoubleLine OCF Marks $110,000 Loan at 20% Off

NETWORK MEDIA: Unsecureds Will Get 100% of Claims in Plan
NEW HAVEN TRUCK: Court OKs Cash Collateral Access Thru Jan 2024
NEXT BIG THING: Seeks to Hire Patino King LLC as Counsel
NFP CORP: Moody's Alters Outlook on 'B3' CFR to Stable on Aon Deal
NOVVI LLC: Seeks to Hire Okin Adams Bartlett as Counsel

OPTION CARE: Moody's Rates New $400MM Secured 1st Lien Loan 'Ba2'
PALATIN TECHNOLOGIES: Sells Vyleesi to Cosette for Up to $171M
PEAR THERAPEUTICS: Committee Hires Chipman as Delaware Counsel
PECF USS: DoubleLine OCF Marks $234M Loan at 19% Off
PEGASUS HOME: Creditors to Get Proceeds From Liquidation

PERSIMMON HOLLOW: Two New Committee Members Appointed
PLATFORM II LAWNDALE: Wins Cash Collateral Access Thru Jan 2024
POSTMEDIA NETWORK: Moody's Withdraws 'Caa2' CFR on Debt Repayment
PREMIER KINGS: Hires Lehr Middlebrooks as Special Counsel
PREMIER KINGS: Seeks to Hire Bilzin Sumberg as Special Counsel

PREMIER KINGS: Seeks to Hire Papertrailspa Inc as Accountant
PRETIUM PKG: DoubleLine OCF Marks $155,000 Loan at 68% Off
PRETIUM PKG: DoubleLine Yield Marks $480,000 Loan at 68% Off
PRIME CORE: Receives Chapter 11 Plan Final Approval
PROTERRA INC: Agrees to Close Sale to Phoenix Motor by Jan. 10

PROTERRA INC: Files Reorganization Plan
PUERTO RICO: 14 States File Amicus Brief in PREPA Bond Fight
RADIOLOGY PARTNERS: DoubleLine OCF Marks $498,900 Loan at 24% Off
RED ROOF: Court OKs Cash Collateral Access Thru Feb 2024
REPMGMT INC: Seeks to Hire James Cobb as Accountant

RITE AID: Agrees to Mediation With Creditors, Opioid Victims
ROAD LION: Seeks Approval to Hire JF Shirley Inc. as Accountant
ROCKY MOUNTAIN FINE: Seeks Cash Collateral Access
RUSS NOYES ROOFING: Unsecureds to Split $12K over 3 Years
SAS AB: Unsecured Creditors to Get Share of GUC Trust in Plan

SDPBC ACQUISITION: Court OKs Cash Collateral Access Thru Feb 2024
SIENTRA INC: Receives Two Notices of Noncompliance From Nasdaq
SISSON ENGINEERING: Hires R.A. Hall & Co. LLC as Accountant
SMC ENTERTAINMENT: Recurring Losses Raise Going Concern Doubt
SOUND INPATIENT: DoubleLine OCF Marks $190,000 Loan at 82% Off

STRUCTURLAM MASS TIMBER: Chapter 11 Liquidation Plan Okayed
SUGAR CREEK: Gets Interim OK to Sell Assets by Auction
SUNLAND MEDICAL: Sells Assets to Columbia Medical Center
SUNPOWER CORP: Raises Going Concern Doubt
SVB FINANCIAL: Files Lawsuit vs. FDIC Over $1.9-Bil. Holdback

SWING AWAY: Seeks Cash Collateral Access Thru Jan 2024
SYNDIGO LLC: Moody's Affirms 'B3' CFR, Outlook Remains Stable
TALEN ENERGY: PPL Settles Spin Off Dispute for $115 Million
TEAM HEALTH: DoubleLine OCF Marks $230,000 Loan at 24% Off
THINK & LEARN: DoubleLine ISF Marks $1.9MM Loan at 65% Off

THINK & LEARN: DoubleLine OCF Marks $201,000 Loan at 65% Off
THINK & LEARN: DoubleLine Yield Marks $673,600 Loan at 65% Off
TOPPOS LLC: Wins Cash Collateral Access Thru Jan 2024
UA LEASING: Case Summary & 17 Unsecured Creditors
URBAN ONE: Reports First and Second Quarter 2023 Results

URBAN ONE: Secures Nasdaq Extension, Averts Delisting
UXIN LIMITED: Agrees With Alpha to Cancel US$12M Warrant Investment
VAN'S AIRCRAFT: Court OKs Cash Collateral Access on Final Basis
VERDE BIO: Agrees to Settle $525K Debt Owed to Scott Cox
VESTTOO LTD: Creditors Approved to Collect Chapter 11 Plan Votes

VESTTOO LTD: Unsecureds Will Get 3% to 100% in Committee's Plan
WELCH & WELCH: Unsecureds Will Get 10% of Claims in Plan
WESTERN HEALTH: A.M. Best Cuts LT Issuer Credit Rating to BB(Fair)
WEWORK INC: Cleared to Redact Names of Customers from Filings
WILLIAMSBURG BOUTIQUE: Hires Yankwitt LLP as Special Counsel

ZYMERGEN INC: Receives Conditional Chapter 11 Asset Sales Okay
[^] Large Companies with Insolvent Balance Sheet

                            *********

2128 FLATBUSH: Unsecured Creditors Unimpaired in Plan
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2128 Flatbush Ave, LLC, filed with the U.S. Bankruptcy Court for
the Eastern District of New York a Disclosure Statement for Plan of
Reorganization dated December 19, 2023.

On August 12, 2016, the Debtor acquired the real property known as
and located at 99-18 Rockaway Beach Boulevard, Rockaway Park, New
York 11694, designated as Block 16155, Lot 5 (the "Property").

On June 22, 2023, the court presiding over the State Court Action
issued a judgment of foreclosure of a tax lien, in the amount of
$31,730.41, through November 23, 2021, plus costs and reasonable
attorney's fees (the "Judgment of Foreclosure"). Unbeknownst to the
Debtor and Michael McMahon, an auction of the Property was
purportedly held on September 1, 2023 (the "Auction"), at which
time the Property was purportedly sold for $510,000 to Badalov.

In order to preserve its interest in the Property, on September 20,
2022, the Debtor filed a voluntary petition for relief pursuant to
Chapter 11 of the Bankruptcy Code.

On October 4, 2023, Debtor commenced this adversary proceeding
seeking a judgment: (1) vacating the Judgment of Foreclosure
pursuant to CPLR §317; (2) avoiding the Auction Sale as a
fraudulent transfer under Section 548(a)(1)(B)(i) of the Bankruptcy
Code; and (3) declaring that Debtor is in possession of the
Property and that the stay pursuant to Section 362(a) of the
Bankruptcy Code applies to any transference of the Property, as
well as enjoining any disposition of the Property.

If the Debtor is successful in prosecuting the Adversary
Proceeding, it Debtor intends to pay 100% of the property tax
arrears assessed by New York County and the tax claims purchased by
the NYCTL Defendants through the Plan.

The means of implementation of the Plan is through the distribution
of the Creditors' Fund which is sufficient in amount to all allowed
claims of all claims in full, along with interest at the market
rate. Therefore, all creditors are unimpaired under the Plan.

Class 3 consists of General Unsecured Claims. Subject to the
provisions of Article 8 of the Plan with respect to Disputed
Claims, each holder of an Allowed Class 3 General Unsecured Claim
shall receive a Cash distribution from the Creditors' Fund equal to
the full Allowed amount of their Allowed General Unsecured Claims,
along with interest at the market rate, or as may be otherwise
agreed in writing between the Debtor and the holder of such Claim,
on the later of: (i) 10 days after the Effective Date or (ii) three
business days after such Claim becomes an Allowed Claim, not to
exceed payment in full, plus interest at the legal rate. The
approximate amount of General Unsecured Claims is $18,000. This
Class is unimpaired.

The holder of the Class 4 Interests in the Debtor shall retain such
Interests and will not receive any distribution but will retain his
interests in the Debtor.

The Confirmation Order shall contain appropriate provisions,
consistent with Section 1142 of the Bankruptcy Code, directing the
Debtor to execute or deliver or to join in the execution or
delivery of any instrument required to effect a transfer of the
Property, and to perform any act, including the satisfaction of any
Lien, that is necessary for the consummation of this Plan.

Except as set forth elsewhere in this Plan, all payments required
to be made under this Plan shall be made by the Disbursing Agent in
accordance with the terms of this Plan from Creditors' Fund which
contain the proceeds generated from the capital contribution to be
made by Michael McMahon, the Debtor's member.

Counsel to the Debtor:
   
     Joel M. Shafferman, Esq.
     Shafferman & Feldman, LLP
     137 Fifth Avenue, 9th Floor
     New York, NY 10010
     Telephone: (212) 509-1802
     Email: shaffermanjoel@gmail.com

                   About 2128 Flatbush Ave LLC

2128 Flatbush Ave, LLC filed Chapter 11 petition (Bankr. E.D.N.Y.
Case No. 23-43371) on Sept. 20, 2023, with up to $10 million in
assets and up to $100,000 in liabilities. Michael McMahon, managing
member, signed the petition.

Judge Elizabeth S. Stong oversees the case.

Joel M. Shafferman, Esq., at Shafferman & Feldman, LLP serves as
the Debtor's legal counsel.


225 BOWERY: Unsecureds to Get 20% in Reorganization Scenario
------------------------------------------------------------
225 Bowery LLC submitted a Chapter 11 Plan and a Disclosure
Statement.

The Debtor urges holders of general unsecured claims in class 8 to
vote to accept the Plan to preserve the option for the debtor to
implement the plan through a reorganization rather than an asset
sale wind-down.

   * In a reorganization: Holders of general unsecured claims in
class 8 (i) are estimated to receive cash payments totaling
approximately 20% of their allowed claims, and (ii) are entitled to
have their vote to accept or reject the plan counted. if holders of
general unsecured claims in class 8 vote to reject the plan, then
the debtor (a) will not be able to implement the reorganization,
(b) will be compelled to implement the asset sale wind-down (and no
payments will be made to general unsecured creditors in class 8),
and (c) will file the asset sale notice after the voting deadline
but on or before the election notice deadline.  If holders of
general unsecured claims in class 8 vote to accept the plan, the
debtor may choose to pursue the reorganization by filing the
reorganization notice after the voting deadline but on or before
the election notice deadline.

  * In an asset sale wind-down: (i) It is currently anticipated
that holders of general unsecured claims in class 8 will receive $0
recovery, and (ii) regardless of their vote, class 8 will be deemed
to reject the plan.

The Debtor decided, in its business judgment, that it was necessary
to engage in a marketing process for the Hotel to explore the
potential for a value maximizing sale in order to bring the Chapter
11 Case to a successful conclusion.  To that end, on July 6, 2023,
the Debtor filed a motion for the entry of an order authorizing the
Debtor to retain and employ Keen-Summit

Capital Partners LLC ("Keen-Summit") as marketing agent and broker.
The Debtor required the services of Keen-Summit to assist the
Debtor in connection with the marketing and potential sale of all
or substantially all of the Debtor's assets.  On August 22, 2023,
the Bankruptcy Court entered an order approving the employment and
retention of Keen-Summit as marketing agent and broker for the
Debtor.

On July 21, 2023, the Debtor filed a motion for the entry of orders
(I)(a) approving certain bidding procedures for the marketing and
sale of the Debtor's assets (the "Bidding Procedures"), (b)
scheduling an auction and a hearing on the approval of the sale of
substantially all of the Debtor's assets free and clear of all
liens, claims, interests, and encumbrances (the "Sale Hearing"),
(c) establishing certain assumption and assignment procedures, (d)
approving the form and manner of notice of the foregoing, and (e)
granting related relief; and (II)(a) authorizing the sale of
substantially all of the Debtor's assets free and clear of all
liens, claims, interests, and encumbrances, (b) approving the
assumption and assignment of the assigned contracts, and (c)
granting related relief (the "Bid Procedures Motion"). Importantly,
the Bidding Procedures preserve the Debtor's right to remove, in
its business judgment, the assets from the competitive bidding
process set forth in these Bidding Procedures. On August 28, 2023,
the Bankruptcy Court entered an order approving the Bid Procedures
Motion and Bidding Procedures (the "Bidding Procedures Order").

Thereafter, with the assistance of Keen-Summit, the Debtor
commenced a marketing process to solicit bids from potential
purchasers. In connection with this solicitation, the Debtor, its
professional advisors, and Keen-Summit prepared, among other
things, a confidential information memorandum ("CIM") to provide
potential investors with adequate information upon which to make a
proposal. The Debtor executed confidentiality agreements with
multiple parties, approximately two hundred fifty (250), who were
subsequently granted access to the CIM and a virtual data room
containing additional diligence from the Debtor.

The Debtor received indications of interest from several parties.
By the bid deadline of November 7, 2023, the Debtor received 4
bids.  As of the date hereof, the Debtor is reviewing each Bid
received from a Potential Bidder (as defined in the Bidding
Procedures) to determine whether any or all have satisfied the Bid
Requirements (as defined in the Bidding Procedures) (a "Qualified
Bid" and each Potential Bidder that submitted such a Qualified Bid
considered a "Qualified Bidder").  To the extent that the Debtor
determines that there are 2 or more Qualified Bids, the Debtor will
then proceed with an Auction, which is currently set for January
18, 2024. However, based upon the Bids received and current
dialogue with each such bidder, the Debtor is not certain whether
an Auction will proceed.  As noted above, the Debtor has the
absolute discretion to proceed with the sale of its assets or
terminate the sale process under and pursuant to the Bidding
Procedures.

During the past several months, the Debtor worked closely with its
professional advisors and certain of their key stakeholders,
including Ace and the Secured Lender, to evaluate various exit
scenarios, ultimately determining that a chapter 11 plan allowing
for the possibility of either a sale or restructuring was the best
option for the Debtor and its creditors. On December 15, 2023, the
Debtor filed the Plan, the terms of which are more fully described
herein. Through the Plan, the Debtor will consummate one of two
alternative transactions to maximize the value of its
Estate—either a standalone reorganization (the "Reorganization")
or a sale of all or substantially all of the Debtor's assets (the
"Asset Sale Wind-Down" and together with the Reorganization, the
"Plan Implementation Transactions").

The Debtor reserves the right to decide whether to seek
implementation of the Plan through a Reorganization or an Asset
Sale Wind-Down. Importantly, the Debtor's decision shall be
memorialized in either a Reorganization Notice (evidencing the
Debtor's intent to proceed with a Reorganization) or Asset Sale
Notice (evidencing the Debtor's intent to proceed with an Asset
Sale Wind-Down), which applicable notice shall be filed with the
Bankruptcy Court after the Voting Deadline but before the
Confirmation Objection Deadline.

While the Debtor will consider a number of factors when deciding
whether to seek implementation of the Plan through a Reorganization
or an Asset Sale Wind-Down, there is no doubt that a material
consideration in the decision process will be whether or not the
Debtor and the Union have reached an agreement with regard to (i)
the mutual termination of the CBA, and (ii) reconciliation and
treatment of any and all claims arising or related thereto. In that
regard, the Debtor has repeatedly advised the Union that the
Debtor's post-Effective Date projections (including the required
payments to creditors contained in Art. V, § c below) do not
envision operations under the terms and conditions contained in the
CBA and that, absent agreement between the Union and the Debtor,
the Debtor will likely have no choice but to proceed with an Asset
Sale Wind-Down.

In the event that the Debtor elects to proceed with an Asset Sale
Wind-Down, the Debtor shall consummate the asset sale (the "Asset
Sale"), and, among other things, the acquired assets, as set forth
in the "Asset Purchase Agreement," shall be transferred to and vest
in the Purchaser or Secured Lender, as the case may be, free and
clear of all Liens, Claims, charges, or other encumbrances pursuant
to the terms of the Asset Purchase Agreement and Confirmation
Order. Importantly, the assets of the Debtor that are not
transferred to the Purchaser or Secured Lender, as applicable,
pursuant to the Asset Purchase Agreement, if any, shall vest in the
Reorganized Debtor free and clear of all Liens, Claims, charges, or
other encumbrances.  On or after the Effective Date, except as
otherwise provided for in the Plan, the Plan Administrator may
operate the Debtor and may use, acquire, dispose of property and
compromise or settle any Claims, Interests, or Retained Causes of
Action without supervision or approval of the Bankruptcy Court and
free from any restrictions of the Bankruptcy Code or the Bankruptcy
Rules.

In the event that the Debtor elects to proceed with a
Reorganization, the Plan provides for Distributions to Holders of
Allowed Claims in accordance with the priorities and requirements
of the Bankruptcy Code.

Class 8 General Unsecured Claims will be treated as follows:

   * Under a Reorganization, the creditors will recover 20% of
their claims. Each Holder of an Allowed General Unsecured Claim
will receive its Pro Rata share of the GUC Reorganization Payments,
which will be paid in 3 equal installments on each of (i) a date
chosen by the Plan Administrator that is not later than 6 months
following the Effective Date, (ii) a business Day in 2025 chosen by
the Plan Administrator, and (iii) not later than 30 months
following the Effective Date; provided however that if a General
Unsecured Claim is not Allowed as of the date of any such payment,
the Holder will receive such payment within 30 days following the
Allowance of such General Unsecured Claim.

   * Under an Asset Sale Wind-Down, the creditors will recover 0%
of their claims. The GUC Wind-Down Pool will be distributed Pro
Rata to Class 5, Class 6, Class 7 and Class 8 such that each Holder
of (A) an Allowed Mechanic's Lien Bond Claim, (B) an Allowed
Mechanic's Lien Claim, (C) an Allowed Union Claim and (D) an
Allowed General Unsecured Claim will receive its Pro Rata share of
the GUC Wind-Down Pool.

Class 8 is impaired.

The Debtor or the Reorganized Debtor, as applicable, will fund
distributions under the Plan with Cash on hand and income or other
proceeds generated by the operation of the Reorganized Debtor. Cash
payments to be made pursuant to the Plan will be made by the
Disbursing Agent. Each distribution and issuance referred to in
Article VI of the Plan will be governed by the terms and conditions
set forth in the Plan applicable to such distribution or issuance
and by the terms and conditions of the instruments or other
documents evidencing or relating to such distribution or issuance,
which terms and conditions will bind each Entity receiving such
distribution or issuance; provided, that to the extent that a term
of the Plan conflicts with the term of any such instruments or
other documents, the terms of the Plan will govern.

Counsel to the Debtor:

     Gerard S. Catalanello, Esq.
     James J. Vincequerra, Esq.
     Stephen M. Blank, Esq.
     Dylan S. Cassidy, Esq.
     Kimberly J. Schiffman, Esq.
     ALSTON & BIRD LLP
     90 Park Ave.
     New York, NY 10016
     Tel: (212) 210-9400
     Fax: (212) 210-9444
     E-mail: Gerard.Catalanello@alston.com
             James.Vincequerra@alston.com
             Stephen.Blank@alston.com
             Dylan.Cassidy@alston.com
             Kimberly.Schiffman@alston.com

          -and-

     Michael R. Nestor, Esq.
     Matthew B. Lunn, Esq.
     Ryan M. Bartley, Esq.
     Andrew A. Mark, Esq.
     YOUNG CONAWAY STARGATT & TAYLOR, LLP
     1000 North King St.
     Rodney Square
     Wilmington, DE 19801
     Tel: (302) 571-6600
     Fax: (302) 571-1253
     E-mail: mnestor@ycst.com
             mlunn@ycst.com
             rbartley@ycst.com
             amark@ycst.com

A copy of the Disclosure Statement dated Dec. 15, 2023, is
available at https://tinyurl.ph/YWpPi from PacerMonitor.com.

                        About 225 Bowery

225 Bowery, LLC, is a New York-based company operating in the
traveler accommodation industry.

225 Bowery sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Del. Case No. 23-10094) on Jan. 24,
2023. In the petition signed by its chief restructuring officer,
Nat Wasserstein, the Debtor reported $50 million to $100 million in
both assets and liabilities.

Judge Brendan L. Shannon oversees the case.

Alston & Bird LLP and Young Conaway Stargatt and Taylor, LLP
represent the Debtor as legal counsel while Nat Wasserstein of
Lindenwood Associates, LLC serves as the Debtor's chief
restructuring officer.

Bank Hapoalim B.M., as lender, is represented by Scott S. Balber,
Esq., at Herbert Smith Freehills New York, LLP.


36TH STREET: Files Plan w/ Noteholder Amid $18.2-Mil. Sale
----------------------------------------------------------
Debtor 36th Street Property, Inc., and its secured noteholder,
Wilmington Trust, National Association, As Trustee For The Benefit
Of The Registered Holders Of UBS Commercial Mortgage Trust
2019-C17, Commercial Mortgage Pass-Through Certificates, Series
2019-C17, filed a Chapter 11 Liquidating Plan and a Disclosure
Statement.

36th Street Property, Inc. ("Owner Debtor") owns the real property
and improvements located at 442 West 36th Street, New York, New
York.

On Dec. 14, 2023, the Owner Debtor and its debtor-affiliate entered
into a purchase and sale agreement (the "Purchase And Sale
Agreement") with Hudson West Hospitality, LLC (the "Stalking
Horse") to sell the Debtors' Real Property, Personal Property and
Intangible Property, each as defined in the, Purchase And Sale
Agreement (collectively, the "Sale Assets"), for $18,200,000,
subject to higher and better offers.

Pursuant to the Purchase And Sale Agreement, the Stalking Horse
will assume the Debtors' obligations to the Secured Noteholder
under the loan as part of its purchase of the Sale Assets.

Concurrently with the filing of the Plan, the Debtor filed a motion
to approve the sale of the Sale Assets to the Stalking Horse,
subject to higher and better offers (the "Sale Motion").  A
preliminary hearing on the Sale Motion, for purposes of
establishing the procedures for the submission and consideration of
higher and better offers is scheduled to be heard by the Bankruptcy
Court on Dec. 20, 2023.  The Owner Debtor and Secured Noteholder
are seeking to have the final hearing on the Sale Motion and
confirmation hearing on the Plan to be held at the same time.

The Plan contemplates the Sale of the Sale Assets for $18,200,000,
subject to higher and better offers. The purchase price of the Sale
Assets will be allocated between the Owner Debtor and Operator
Debtor pursuant to an allocation to be determined at or before the
confirmation hearing on the Plan.  However, it is anticipated that
at least 97% of the Purchase Price will be allocated to the Owner
Debtor's Sale Assets.  The Owner Debtor's Net Proceeds of the Sale
will be distributed to the Owner Debtor's creditors pursuant to
their relative priorities under the Bankruptcy Code and applicable
state law.  The Secured Noteholder has agreed to carve-out from its
security interest in the Owner Debtor's Net-Sale Proceeds,
sufficient funds from the Owner Debtor's Net-Sale Proceeds to
ensure: (i) the payment of liens which are senior to the Secured
Noteholder's Secured Claim; (ii) the payment of Administrative
Claims and Priority Claims against the Owner Debtor in full; and
(iii) a distribution to holders of General Unsecured Claims against
the Owner Debtor.

Under the Plan, the Class 9 Claim consists of the General Unsecured
Claims against the Owner Debtor.  On the Claim Resolution Date, the
Disbursing Agent will pay the remaining Owner Debtor Net-Sale
Proceeds, if any, after payments made to holders of Allowed
Administrative Claims, Priority Claims, Class 1, Class 2, Class 3,
Class 4, Class 5, Class 6, Class 7 and Class 8 Claims under the
Plan, will be paid to the holders of the Class 9 Claims on a
pro-rata basis up to 100% of their Allowed Claims; provided
however, that if the amount of Owner Debtor Net-Sale Proceeds are
insufficient to pay the Allowed Class 9 Claims in full, then no
later than 10 Business Days after the Claim Resolution Date, the
Disbursing Agent will pay a pro-rata share of the funds in the
Owner Debtor Unsecured Claim Reserve to the holders of the Class 9
Allowed Claims, provided that the total amount of distribution to
holders of Class 9 Allowed Claims will not exceed 100% of their
Allowed Claims.  As part of the Plan, and to the extent that it
holds a Class 9 Claim, the Secured Noteholder has agreed to waive
any distribution from the Owner Debtor Unsecured Claims Reserve.

The Class 9 Claims are impaired and are entitled to vote on the
Plan. The Debtors estimate that the amount of the Allowed Class 9
Claims including the estimated deficiency claims of Class 6 Claims,
Class 7 Claims and Class 8 Claims, but not including any deficiency
claim of the Secured Noteholder are approximately $165,585.  The
amount of distribution on the Class 9 Claims is dependent upon the
Purchase Price of the Sale Assets and cannot be estimated at this
time. However, it is estimated that in the event that the Sale of
the Sale Assets is insufficient to generate funds to pay Allowed
Class 9 Claims, the holders of Allowed Class 9 Claims will receive
an approximately 5% distribution from the Owner Debtor Unsecured
Claims Reserve, taking into account the Secured Noteholder's
agreement not to accept a distribution from the Owner Debtor
Unsecured Claims Reserve.

The funds required for the confirmation and performance of the Plan
shall be provided from: (i) the proceeds from the Sale of the Sale
Assets, (ii) the Secured Noteholder Reserves; (iii) Cash Collateral
held by the Owner Debtor (which is less than $5,000); and (iv) any
amounts required to be funded by the Secured Noteholder under the
Plan in the event it is the Purchaser of the Sale Assets.

Attorneys for Secured Noteholder
Wilmington Trust, National
Association, As Trustee For
The Benefit Of The Registered
Holders Of UBS Commercial
Mortgage Trust 2019-C17,
Commercial Mortgage
Pass-Through Certificates,
Series 2019-C17:

     Bruce J. Zabarauskas, Esq,
     Keith M. Brandofino, Esq.
     HOLLAND & KNIGHT LLP
     31 West 52nd St., 12th Fl.
     New York, NY 10022
     Tel: (212) 513-3200

Attorneys for the Debtor
36th Street Property, Inc.

     Lawrence F. Morrison, Esq.
     Robert Dakis, Esq.
     MORRISON TENENBAUM, PLLC
     87 Walker St.
     New York, NY 10013
     Tel: (212) 620-0938

A copy of the Disclosure Statement dated Dec. 15, 2023, is
available at https://tinyurl.ph/ujwJq from PacerMonitor.com.

            About 36th Street Property and HR 442 Corp.

36th Street Property, Inc., owns the real property and improvements
located at 442 West 36th Street, New York, New York.

HR 442 Corp. operates an independent, non-flagged hotel located at
the real property, which is known as the Hudson River Hotel (the
"Hotel").  The Hotel is a fifteen story, 56 room limited service
hotel which is located on the west side of Manhattan, near the
Lincoln Tunnel.

The Debtors are sister corporations, which are wholly owned by Ae
Sook Choi.

36th Street Property and HR 442 sought protection under Chapter 11
of the U.S. Bankruptcy Code (Bankr. E.D.N.Y. Lead Case No.
22-40563) on March 22, 2022, with up to $50,000 in assets and up to
$50 million in liabilities. Ae Sook Choi, president, signed the
petition.

Judge Jil Mazer-Marino oversees the cases.

Lawrence Morrison, Esq., at Morrison Tenenbaum, PLLC, is the
Debtors' counsel.


ABUNDANT TREASURES: Seeks to Extend Plan Deadline to Jan. 15
------------------------------------------------------------
Abundant Treasures LLC filed a motion to extend the time to file
its Disclosure Statement and Plan from Dec. 15, 2023 until Jan. 15,
2024, or a date the Court deems appropriate.

The Debtor filed a Chapter 11 case on Aug. 17, 2023, to save its
only asset, real property located at 13110-13114 W. Washington
Blvd, Los Angeles, CA 90066 ("Washington Property") from imminent
foreclosure. The case was filed with the intent to sell the
Washington Property. The Debtor has employed general bankruptcy
counsel and a real estate broker in this case and continues to
market the Washington Property aggressively for sale. The Debtor
has obtained interest in purchasing the property, but to date the
offers have been short of what would be needed to pay off the
secured claims against the property, plus commissions and closing
costs.

The Debtor has only one creditor (other than a small amount owed
for LLC fees to the Franchise Tax Board), which is USI Servicing
("USI"), a secured lienholder against the Washington Property with
a claim in the approximate amount of $3 million.

The Debtor and USI, through respective counsel, have been in
frequent communication throughout this case, and the parties are
working cooperatively with the end goal of selling the Washington
Property in a reasonable timeframe acceptable to both parties. It
appears that the Debtor and USI will continue to work together
towards this mutual goal.

In its discussions with USI (through counsel), it is clear to the
Debtor that filing a Plan and Disclosure Statement at this time
would not be productive and would result in unnecessary expense to
the estate. The parties appear to agree that USI would object to
any plan or disclosure statement at this stage to protect its
interests, since there is no current buyer and no certainty of a
timeline for such buyer. The Washington Property appears to have
value above and beyond the USI claim and closing costs (in addition
to administrative fees including US Trustee fees), but those
margins are likely to be very close and neither the Debtor, nor
USI, wishes to increase the attorney fees and administrative costs
on both ends through litigation over a chapter 11 plan that the
Debtor believes is better resolved through direct communication
between the parties, and optimally then through a 363 motion or
dismissal motion depending on whether the Debtor is able to timely
procure a buyer.

Based on extensive conversations with USI's counsel, the Debtor
does not believe USI has any opposition to the requested
extension.

Abundant Treasures LLC sought Chapter 11 protection (Bankr. C.D.
Cal. Case No. 23-15281) on Aug. 17, 2023.

The Debtor is represented by:

     Andrew A. Moher, Esq.
     MOHER LAW GROUP
     424 F St., Suite 203
     San Diego, CA 92101
     Tel: (619) 269-6204
     Fax: (619) 786-3800


ACI WORLDWIDE: Egan-Jones Retains B+ Senior Unsecured Ratings
-------------------------------------------------------------
Egan-Jones Ratings Company, on December 8, 2023, maintained its
'B+' foreign currency and local currency senior unsecured ratings
on debt issued by ACI Worldwide, Inc. EJR also withdraws the rating
on commercial paper issued by the Company.

Headquartered in Miami, Florida, ACI Worldwide, Inc. develops,
markets, and supports software products for the global electronics
funds transfer market.


ADT SECURITY: Egan-Jones Retains B- Senior Unsecured Ratings
------------------------------------------------------------
Egan-Jones Ratings Company, on December 1, 2023, maintained its
'B-' foreign currency and local currency senior unsecured ratings
on debt issued by ADT Security Corporation. EJR also withdraws the
rating on commercial paper issued by the Company.

Headquartered in Boca Raton, Florida, ADT Security Corporation
provides security systems.



AKUMIN INC: Incurs $83.5 Million Net loss in Third Quarter
----------------------------------------------------------
Akumin Inc. filed with the Securities and Exchange Commission its
Quarterly Report on Form 10-Q, disclosing a net loss of $83.5
million on $180.62 million of revenue for the three months ending
September 30, 2023, compared to a net loss of $49.7 million on
$186.61 million of revenue for the same period in 2022.

For the nine months ended September 30, 2023, the Company incurred
a net loss of $209.1 million on $553.1 million of revenues,
compared to a net loss of $102.3 million on $565 million of
revenues for the same period in 2022.

As of September 30, 2023, the Company had $1.59 billion in total
assets, $1.68 billion in total liabilities, $24.55 million in
redeemable noncontrolling interests, and $114.68 million in total
deficit.

On October 20, 2023, Akumin Inc. entered into a Restructuring
Support Agreement with (i) certain of its affiliates and
subsidiaries as set forth in the RSA (together with Akumin Inc.,
the "Company Parties"); (ii) Stonepeak Magnet Holdings LP
("Stonepeak"); (iii) certain Consenting 2025 Noteholders; (iv)
certain Consenting 2028 Noteholders (together with the Consenting
2025 Noteholders, the "Consenting Noteholders"); (v) certain
Consenting RCF Lenders; (vi) certain Consenting Equityholders;
(vii) certain Consenting Non-Debtor Hospital Partner Entities; and
(viii) certain Consenting Physician-Owned Entities.

Under the terms of the RSA, the Company (together with its debtor
affiliates, the "Debtors") and the Consenting Stakeholders agreed
to the terms of a restructuring of the Company pursuant to the
terms set forth in the Joint Prepackaged Chapter 11 Plan of
Reorganization of the Debtors. In connection therewith, on October
22, 2023, the Debtors filed voluntary petitions under chapter 11 of
title 11 of the United States Code, 11 U.S.C. §§ 101-1532 in the
United States Bankruptcy Court for the Southern District of Texas,
thereby commencing chapter 11 cases for the Debtors.

In the Chapter 11 Cases, the Bankruptcy Court granted the Debtors'
motions to continue to operate as "debtors-in-possession" under the
jurisdiction of the Bankruptcy Court and in accordance with the
applicable provisions of the Bankruptcy Code and orders of the
Bankruptcy Court. To ensure their ability to continue in the
ordinary course, the Debtors filed with the Bankruptcy Court a
variety of "first day" relief motions, including authority to pay
employee wages and benefits, tax, and insurance in the ordinary
course of business, which motions were granted by the Bankruptcy
Court.

The filing of the Chapter 11 Cases constituted an event of default
under Akumin's 2025 Senior Notes and 2028 Senior Notes, the
Revolving Facility and the Subordinated Notes, for which
enforcement of any remedies by the Debtors' creditors have been
automatically stayed as a result of the pendency of the Chapter 11
Cases. However, management can provide no assurance that the
Debtors' creditors will ultimately not be able to exercise their
remedies, which may include, among others, the cessation of the
Debtors' operations and liquidation of their assets. While
management believes the Restructuring will position the Company for
sustainable growth opportunities upon its emergence from the
Chapter 11 Cases and enable the Company to continue to operate as a
viable going concern, due to the event of default under the
Company's Debt Instruments and to other risks and uncertainties
associated with the Chapter 11 Cases, management can provide no
assurance that the Restructuring will be successfully completed
under the terms set forth in the Prepackaged Plan, or at all. The
risks and uncertainties associated with the Chapter 11 Cases
include, but are not limited to: (a) the risk that the Prepackaged
Plan may never become effective, (b) the risk that the RSA may be
terminated by one or more of the parties thereto, and (c) the risk
that the Bankruptcy Court may grant or deny motions in a manner
that is adverse to the Debtors.

Based on the consideration of the risks and uncertainties
associated with the Chapter 11 Cases and of the events of default
under the Company's Debt Instruments, management has concluded that
there is substantial doubt regarding the Company's ability to
continue as a going concern within one year from the issuance of
the accompanying unaudited condensed consolidated financial
statements. The Company's ability to continue as a going concern is
contingent upon, among other things, its ability to implement the
Restructuring, to successfully emerge from the Chapter 11 Cases,
and to generate sufficient liquidity following the Restructuring to
meet its obligations and operating needs as they arise.

Based on, among other things, (1) the DIP Financing, (2) the
confirmation of the Prepackaged Plan on November 30, 2023, and (3)
management's expectation that the Restructuring will be consummated
in the first quarter of 2024, management contemplates that the
Company will be able to settle liabilities and commitments in the
normal course of business for the next 12 months.

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/1776197/000177619723000031/aku-20230930.htm#i69d22843e2244fe88d5c4de430a893da_25

                           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.


ALECTO HEALTHCARE: Unsecureds to Recover 3% to 10% in Plan
----------------------------------------------------------
Alecto Healthcare Services, LLC, filed with the U.S. Bankruptcy
Court for the District of Delaware a Small Business Plan of
Reorganization under Subchapter V dated December 19, 2023.

The Debtor was formed in 2012 to serve as a holding company for
healthcare-related entities.

Historically, the Debtor formed various subsidiaries for the
purposes of (a) acquiring distressed acute care hospitals; (b)
operating acute care hospitals; (c) providing management services
to acute care hospitals that are not owned by the Debtor or its
subsidiaries; and (d) owning and operating businesses affiliated
with acute care hospitals operated by the Debtor's subsidiaries.

The Plan is a reorganization Plan. The Plan will be funded with
available Cash on hand on the Effective Date and the Debtor's
projected disposable income generated by the ongoing operations of
the Debtor. For a period of 3 years, the Debtor will contribute (i)
its entire projected disposable income, in an aggregate amount of
no less than $635,549, (ii) any residual value received by the
Debtor on account of the Debtor's direct and indirect subsidiaries
including the claim filed in the bankruptcy case of Sherman/Grayson
Hospital, LLC, and (iii) the proceeds of any Cause of Action,
including any settlement proceeds received on account of such
claims. Such amounts will be used to fund Distributions provided
under the Plan on an annual basis.

Proposed treatment of Allowed Claims and Equity Interests under the
Plan include:

     * Allowed Administrative Claims will be paid on a monthly pro
rata basis, until such claims are paid in full or, alternatively,
upon such other terms as may be agreed upon by the holder of the
Claim and the Debtor.

     * Allowed Priority Tax Claims, if any, will be paid in full on
the Effective Date. It is anticipated that that there will be no
Priority Tax Claims owed.

     * Allowed Priority Non-Tax Claims, if any, will be paid in
full on the Effective Date. It is anticipated that that there will
be no Priority Non-Tax Claims owed.

     * Allowed Secured Claims, if any, will be paid in accordance
with the existing loan documents or other agreements with the
Debtor that existed prior to the Petition Date which govern the
payment of Debtor's obligations to the holder of the Allowed
Secured Claim. Each holder of an Allowed Secured Claim shall retain
its lien on its collateral in the same validity and priority as it
held prior to the Petition Date until the Allowed Secured Claim
amount has been paid. Alternatively, the Allowed Secured Claim
amount shall be paid in full through a sale of the collateral or
other means, without penalty or premium.

     * Allowed General Unsecured Claims will be paid the Debtor's
projected disposable income on a pro rata basis, after payment of
all Allowed Administrative Claims, Allowed Priority Tax Claims, if
any, Allowed Priority Non-Tax Claims, if any, and Allowed Secured
Claims. Pro rata Distributions will be made to Holders of Allowed
General Unsecured Claims on an annual basis with the first
Distribution to be made twelve months after the Effective Date.

     * Upon entry of the Confirmation Order, all existing Equity
Interests in the Debtor shall be retained.

Class 3 consists of General Unsecured Claims. After payment in full
of all Allowed Administrative Claims, all Allowed Priority Claims
in full, and Allowed Secured Claims (if any), Allowed General
Unsecured Claims will be paid the Debtor's projected disposable
income on a pro rata basis. Pro rata Distributions will be made to
Holders of Allowed General Unsecured Claims on an annual basis with
the first Distribution to be made twelve months after the Effective
Date. The allowed unsecured claims total $11,000,000. This Class
will receive a distribution of 3% to 10% of their allowed claims.

Equity Interest Holders in Class 4 will retain their equity
ownership interest in the Debtor.

The Plan will be funded by: (1) the Debtor's projected disposable
income ($848,049) generated by the Debtor's post-confirmation
operations, and (2) $25,000 provided by certain of the Released
Parties. The Debtor expects to have approximately $170,000 in
combined cash on hand and accounts receivable on the Effective
Date, however the cash and accounts receivable will not be
available for distribution to creditors under the Chapter 11 Plan
as these amounts are necessary for payment of incurred and ongoing
expenses (and which would otherwise be administrative expenses) and
are already included in the calculus of disposable income in Year
1. The Debtor or the Reorganized Debtor, as applicable, will have
all the rights and duties to implement the provisions of the Plan,
including the right to make Distributions to Creditors provided for
under this Plan.

On the Effective Date of the Plan, all property of the Debtor,
tangible and intangible, including, without limitation, licenses,
furniture, fixtures and equipment, will revert, free and clear of
all Claims and Equity Interests except as provided in the Plan, to
the Reorganized Debtor and all funds not expressly provided for in
Plan will remain property of the Estate. The Debtor expects to have
sufficient Cash on hand to make the payments required on the
Effective Date.

A full-text copy of the Plan of Reorganization dated December 19,
2023 is available at https://urlcurt.com/u?l=izcN8B from
PacerMonitor.com at no charge.

Counsel to the Debtor:

     Brya M. Keilson, Esq.
     Jeffrey R. Waxman, Esq.
     Morris James LLP
     500 Delaware Avenue, Suite 1500
     Wilmington, DE 19801
     Tel: (302) 888-6800
     Fax: (302) 571-1750
     E-mail: jwaxman@morrisjames.com
     E-mail: bkeilson@morrisjames.com

                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 J. Kate Stickles oversees the case.

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


ALTERYX INC: Buyers In Talks With Credit Lenders on Debt Funding
----------------------------------------------------------------
Carmen Arroyo and Reshmi Basu of Bloomberg News report that a
consortium backed by Clearlake Capital and Insight Partners has
held discussions with private credit lenders for debt that would
help finance its acquisition of software developer Alteryx Inc.,
according to people with knowledge of the matter.

The sponsors approached potential lenders in recent weeks about a
roughly $2 billion package structured as a recurring revenue loan,
said the people, who asked not to be identified as the details are
private.

                       About Alteryx Inc.

Alteryx Inc. is into Analytic Process Automation unifying
analytics, data science and business process automation in one
self-service platform to accelerate digital transformation,
delivering high-impact business outcomes, accelerating the
democratization of data and rapidly upskill modern workforces.


AMERICANAS SA: Creditors Okay Debt Restructuring Plan
-----------------------------------------------------
Daniel Cancel of Bloomberg News reports that creditors holding
97.18% of distressed Brazilian retailer Americanas SA debt approved
a restructuring plan to overhaul 50 billion reais ($10.3 billion)
of debt in a key step to implementing a recovery plan for the
company nearly a year after its sudden implosion due to a
multi-year fraud.

With more than 97% of banks, bondholders and suppliers represented
at the virtual meeting, the creditors gave the company the green
light to proceed with the plan that envisions a capital injection
of 24 billion reais in 2024 and recovery rates close to 30%.

                      About Americanas SA

Americanas was one of the largest diversified retail chains in
Brazil, with a wide platform of physical stores, robust e-commerce,
fintech, and has just entered into the niche food retail.  It is
listed on B3, being indirectly controlled by billionaire Jorge
Paulo Lemann, Carlos Alberto Sicupira and Marcel Telles.

The retailer nosedived in January 2023 after becoming mired in an
accounting scandal.  The firm filed for bankruptcy at a court in
Rio de Janeiro on Jan. 19, 2023.

Americanas sought protection under Chapter 15 of the Bankruptcy
Code (Bankr. S.D.N.Y. Case No. 23-10092) on Jan. 25, 2023.  White &
Case LLP, led by John K. Cunningham, is the U.S. counsel.


AMERICANN INC: MaloneBailey LLP Raises Going Concern Doubt
----------------------------------------------------------
AmeriCann, Inc. disclosed in a Form 10-K Report filed with the U.S.
Securities and Exchange Commission for the fiscal year ended
September 30, 2023, that MaloneBailey, LLP, the Company's
independent auditor, expressed substantial doubt about the
Company's ability to continue as a going concern.

In the Report of Independent Registered Public Accounting Firm,
MaloneBailey, LLP, said, "We have audited the accompanying
consolidated balance sheets of AmeriCann, Inc. and its subsidiaries
as of September 30, 2023 and 2022, and the related consolidated
statements of operations, stockholders' equity, and cash flows for
the years then ended, and the related notes. In our opinion, the
financial statements present fairly, in all material respects, the
financial position of the Company as of September 30, 2023 and
2022, and the results of their operations and their cash flows for
the years then ended, in conformity with accounting principles
generally accepted in the United States of America.

"The Company has suffered recurring losses from operations and has
a net capital deficiency that raises substantial doubt about its
ability to continue as a going concern."

The Company had an accumulated deficit of $19,853,444 and
$19,758,689 at September 30, 2023 and 2022, respectively, and had a
net loss of $94,755 and $173,244 for the years ended September 30,
2023 and 2022, respectively. These matters, among others, raise
substantial doubt about the Company's ability to continue as a
going concern. While the Company is attempting to increase
operations and generate additional revenues, the Company's cash
position may not be significant enough to support the Company's
daily operations. Management intends to raise additional funds
through the sale of its securities.

Management believes the actions presently being taken to further
implement its business plan and generate additional revenues
provide the opportunity for the Company to continue as a going
concern. While the Company believes in the viability of its
strategy to generate additional revenues and in its ability to
raise additional funds, there can be no assurances to that effect.
The ability of the Company to continue as a going concern is
dependent upon the Company's ability to further implement its
business plan and generate additional revenues.

A full-text copy of the Form 10-K is available at
http://tinyurl.com/yc24hzvs

                        About AmeriCann

Americann, Inc. (OTCQB:ACAN) is a specialized cannabis company that
is developing state-of-the-art product manufacturing and greenhouse
cultivation facilities. Its business plan is based on the continued
growth of the regulated marijuana market in the United States.

As of September 30, 2023, the Company has $15,154,894 in total
assets and $9,447,537 in total liabilities.


AMERIFIRST FINANCIAL: DIP Experiences Pushback Despite Changes
--------------------------------------------------------------
Clara Geoghegan of Law360 reports that changes to mortgage company
AmeriFirst Financial Inc.'s proposed debtor-in-possession loan
don't go far enough, unsecured creditors and the Office of the U.S.
Trustee told a Delaware bankruptcy judge Monday, Dec. 18, 2023,
casting doubt on the loan's necessity.

                   About AmeriFirst Financial

AmeriFirst Financial, Inc., is a mid-sized independent mortgage
company in Mesa, Ariz.

AmeriFirst and its affiliate Phoenix 1040, LLC, filed Chapter 11
petitions (Bankr. D. Del. Lead Case No. 23-11240) on Aug. 24, 2023.
In the petitions signed by T. Scott Avila, chief restructuring
officer, each Debtor disclosed between $50 million and $100 million
in both assets and liabilities.

Judge Thomas M. Horan oversees the cases.

The Debtors tapped Laura Davis Jones, Esq., at Pachulski Stang
Ziehl & Jones, LLP as bankruptcy counsel; and Paladin Management
Group, LLC as restructuring advisor.  Omni Agent Solutions, Inc.,
is the claims, noticing and administrative agent.

On September 15, 2023, the Office of the United States Trustee
appointed an official committee of unsecured creditors.  The
committee tapped Morris, Nichols, Arsht & Tunnell LLP as its
counsel.


ARTEX INC: Court OKs Interim Cash Collateral Access
---------------------------------------------------
The U.S. Bankruptcy Court for the District of New Jersey authorized
Artex, Inc. to use cash collateral, on an interim basis, in
accordance with the budget.

Spencer Savings Bank and the U.S. Small Business Administration may
assert an interest in the Debtor's cash collateral.

As adequate protection, the Debtor is directed to make adequate
protection payments of $1,742 to Spencer, payable on or before the
25th of each month and to be applied to the Spencer Debt commencing
on January 1, 2024.

The Debtor is also directed to make adequate protection payments of
$500 per month to SBA, payable on or before the 25th of each month
and to be applied to the SBA Debt commencing on January 1, 2024.

Spencer and the SBA are granted replacement liens in the cash
collateral, to the extent that said liens were valid, perfected and
enforceable as of the Filing Date and in the continuing order of
priority of the Pre-Petition Liens without determination to the
nature, extent and validity of said pre-petition liens and claims,
and solely to the extent Collateral Diminution occurs during the
Chapter 11 cases.

A final hearing on the matter is set for January 9, 2024 at 10
a.m.

A copy of the order is available at https://urlcurt.com/u?l=RAKZ3A
from PacerMonitor.com.

                        About Artex, Inc.

Artex, Inc. sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. N.J. Case No. 23-21516) on December 12,
2023. In the petition signed by Adam Oldakowski, president, the
Debtor disclosed up to $500,000 in assets and up to $1 million in
liabilities.

David Stevens, Esq., at Scura Wigfield, Heyer, Stevens & Cammarota
LLP, represents the Debtor as legal counsel.


ASMARA MLK: Unsecureds Owed $412 to Get 100% in 1 Year
------------------------------------------------------
Asmara MLK, LLC, submitted a Combined Plan of Reorganization and
Disclosure Statement.

Asmerom Ghebremicael Sr. is the managing member and responsible
Person for the debtor. He also is the managing member of two other
LLC known as AGBlackberrytbistro, LLC and Wediberhe, LLC.  Prior to
the COVID 19 pandemic, the debtor had begun the process of
developing a vacant lot located at 3881 Martin Luther King, Jr.
Way, Oakland, Ca 94609.

Once the Pandemic hit, AGBlackberrytbistro, LLC and Wediberhe, LLC
were no longer generating any income because they had to close.
This led to the debtor falling behind on its mortgage payments to
the first lien holder. A Notice of Default and Notice of Sale were
recorded, and a non-judicial foreclosure sale was set to take place
when the debtor decided to file the above captioned bankruptcy
case.

Wediberhe, LLC (MLK Café) is a thriving ongoing business that
generates sufficient income to fund the debtor's chapter 11 plan
until a construction loan is obtained. Recently, Blackberry Bistro,
another café owned by the debtor's responsible person, was sold
for $110,000. From the sale, Asmerom Ghebremicael Sr. will receive
a monthly payment of $4,333.33. From this monthly payment, Asmerom
Ghebremicael Sr. will continue to contribute $2,700 to the debtor
over the life of the proposed plan.

Currently, 3881 Martin Luther King, Jr. Way, Oakland, Ca 94609 has
a current value of $2,100,000.

The Debtor's project has been pre-approved, but the Debtor is now
awaiting final approval from the City of Oakland which includes
public hearings which have not yet been scheduled.  Once the Debtor
receives final approval from the City of Oakland, the Debtor will
receive an entitlement which will increase the real property's
value and allow the Debtor to refinance the real property. It is
expected that the debtor will receive the entitlement in mid-2024.

Once entitled, the Debtor will then be in a position to obtain a
construction loan.  The construction loan will pay off the existing
lien holder and supply the funds to complete the development of the
real property and pay off the plan.

It is estimated that it will take about a 1 year to obtain a
construction loan which will pay off all the estate's claims.

Under the Plan, Class 2 General Unsecured Claims consist of
creditor Franchise Tax Board – Claim #1 total $412.41.  Creditors
will receive 100% percent of their allowed claim in 12 equal
monthly installments, due on the 1st day of the month, starting on
the first month following the effective date. Class 2 is impaired.

Attorney for Asmara MLK, LLC:

     Marc Voisenat, Esq.
     2329A Eagle Ave.
     Alameda, CA 94501
     Tel: (510) 263-8664
     Fax: (510) 272-9158

A copy of the Combined Plan of Reorganization and Disclosure
Statement dated Dec. 15, 2023, is available at
https://tinyurl.ph/HagpV from PacerMonitor.com.

                        About Asmara MLK

Asmara MLK, LLC in Oakland, CA, filed its voluntary petition for
Chapter 11 protection (Bankr. N.D. Cal. Case No. 23-40430) on April
17, 2023, listing $1 million to $10 million in assets and $100,000
to $500,000 in liabilities.  Asmerom Berhe Ghebrmicael, Sr., as
managing member., signed the petition.

Judge William J. Lafferty oversees the case.

LAW OFFICE OF MARC VOISENAT serves as the Debtor's legal counsel.


ASTRA ACQUISITION: DoubleLine ISF Marks $9.6MM Loan at 38% Off
--------------------------------------------------------------
DoubleLine Income Solutions Fund has marked its $9,662,667 loan
extended to Astra Acquisition Corporation to market at $6,039,173
or 62% of the outstanding amount, as of September 30, 2023,
according to a disclosure contained in DoubleLine ISF's Form N-CSR
for the Fiscal year ended September 30, 2023, filed with the
Securities and Exchange Commission.

DoubleLine ISF is a participant in a Senior Secured Second Lien
Term Loan (3 Month Secured Overnight Financing Rate + 8.99%, 0.75%
Floor) to Astra Acquisition Corporation. The loan accrues interest
at a rate of 14.53% per annum. The loan matures on October 25,
2029.

DoubleLine Income Solutions Fund was formed as a closed-end
management investment company registered under the Investment
Company Act of 1940, as amended, and originally classified as a
non-diversified fund. The Fund is currently operating as a
diversified fund.

Astra Acquisition Corp. is a provider of cloud-based software
solutions for higher educational institutions.



ASTRA ACQUISITION: DoubleLine OCF Marks $180,704 Loan at 24% Off
----------------------------------------------------------------
DoubleLine Opportunistic Credit Fund has marked its $180,704 loan
extended to Astra Acquisition Corporation to market at $136,522 or
76% of the outstanding amount, as of September 30, 2023, according
to a disclosure contained in DoubleLine OCF's Form N-CSR for the
Fiscal year ended September 30, 2023, filed with the Securities and
Exchange Commission.

DoubleLine OCF is a participant in a Senior Secured First Lien Term
Loan (3 Month Secured Overnight Financing Rate + 5.36%, 0.50%
Floor) to Astra Acquisition Corporation. The loan accrues interest
at a rate of 10.90% per annum. The loan matures on October 25,
2028.

DoubleLine Opportunistic Credit Fund was formed as a closed-end
management investment company registered under the Investment
Company Act of 1940, as amended. The Fund is currently operating as
a diversified fund. DoubleLine OCF was organize as a Massachusetts
business trust on July 22, 2011 and commenced operations on January
27, 2012.

Astra Acquisition Corp. is a provider of cloud-based software
solutions for higher educational institutions.


ASTRA ACQUISITION: DoubleLine Yield Marks $3.2MM Loan at 37% Off
----------------------------------------------------------------
DoubleLine Yield Opportunities Fund has marked its $3,249,219 loan
extended to Astra Acquisition Corporation to market at $2,030,762
or 63% of the outstanding amount, as of September 30, 2023,
according to a disclosure contained in DoubleLine Yield's Form
N-CSR for the fiscal year ended September 30, 2023, filed with the
Securities and Exchange Commission.

DoubleLine Yield is a participant in a Senior Secured Second Lien
Term Loan (3 Month Secured Overnight Financing Rate + 8.99%, 0.75%
Floor) to Astra Acquisition Corporation. The loan accrues interest
at a rate of 14.53% per annum. The loan matures on October 25,
2029.

DoubleLine Yield Opportunities Fund was formed as a closed-end
management investment company registered under the Investment
Company Act of 1940, as amended, and originally classified as a
non-diversified fund. The Fund is currently operating as a
diversified fund. The Fund was organized as a Massachusetts
business trust on September 17, 2019 and commenced operations on
February 26, 2020. The Fund is listed on the New York Stock
Exchange under the symbol "DLY".

Astra Acquisition Corp. is a provider of cloud-based software
solutions for higher educational institutions.


ASTRA ACQUISITION: DoubleLine Yield Marks $548,669 Loan at 24% Off
------------------------------------------------------------------
DoubleLine Yield Opportunities Fund has marked its $548,669 loan
extended to Astra Acquisition Corporation to market at $414,519 or
76% of the outstanding amount, as of September 30, 2023, according
to a disclosure contained in DoubleLine Yield's Form N-CSR for the
fiscal year ended September 30, 2023, filed with the Securities and
Exchange Commission.

DoubleLine Yield is a participant in a Senior Secured First Lien
Term Loan (3 Month Secured Overnight Financing Rate + 5.36%, 0.50%
Floor) to Astra Acquisition Corporation. The loan accrues interest
at a rate of 10.90% per annum. The loan matures on October 25,
2028.

DoubleLine Yield Opportunities Fund was formed as a closed-end
management investment company registered under the Investment
Company Act of 1940, as amended, and originally classified as a
non-diversified fund. The Fund is currently operating as a
diversified fund. The Fund was organized as a Massachusetts
business trust on September 17, 2019 and commenced operations on
February 26, 2020. The Fund is listed on the New York Stock
Exchange under the symbol "DLY".

Astra Acquisition Corp. is a provider of cloud-based software
solutions for higher educational institutions.




ATLAS PURCHASER: DoubleLine ISF Marks $3.9MM Loan at 28% Off
------------------------------------------------------------
DoubleLine Income Solutions Fund has marked its $3,988,200 loan
extended to Atlas Purchaser, Inc. to market at $2,857,605 or 72% of
the outstanding amount, as of September 30, 2023, according to a
disclosure contained in DoubleLine ISF's Form N-CSR for the Fiscal
year ended September 30, 2023, filed with the Securities and
Exchange Commission.

DoubleLine ISF is a participant in a Senior Secured First Lien Term
Loan (3 Month Secured Overnight Financing Rate + 5.51%, 0.75%
Floor) to Atlas Purchaser, Inc. The loan accrues interest at a rate
of 10.88% per annum. The loan matures on May 8, 2028.

DoubleLine Income Solutions Fund was formed as a closed-end
management investment company registered under the Investment
Company Act of 1940, as amended, and originally classified as a
non-diversified fund. The Fund is currently operating as a
diversified fund.

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.



ATLAS PURCHASER: DoubleLine OCF Marks $454,538 Loan at 28% Off
--------------------------------------------------------------
DoubleLine Opportunistic Credit Fund has marked its $454,538 loan
extended to Atlas Purchaser, Inc. to market at $325,683 or 72% of
the outstanding amount, as of September 30, 2023, according to a
disclosure contained in DoubleLine OCF's Form N-CSR for the Fiscal
year ended September 30, 2023, filed with the Securities and
Exchange Commission.

DoubleLine OCF is a participant in a Senior Secured First Lien Term
Loan (3 Month Secured Overnight Financing Rate + 5.51%, 0.75%
Floor) to Atlas Purchaser, Inc. The loan accrues interest at a rate
of 10.88% per annum. The loan matures on May 8, 2028.

DoubleLine Opportunistic Credit Fund was formed as a closed-end
management investment company registered under the Investment
Company Act of 1940, as amended. The Fund is currently operating as
a diversified fund. DoubleLine OCF was organize as a Massachusetts
business trust on July 22, 2011 and commenced operations on January
27, 2012.

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.


AVEANNA HEALTHCARE: DoubleLine OCF Marks $825,000 Loan at 34% Off
-----------------------------------------------------------------
DoubleLine Opportunistic Credit Fund has marked its $825,000 loan
extended to Aveanna Healthcare LLC to market at $544,500 or 66% of
the outstanding amount, as of September 30, 2023, according to a
disclosure contained in DoubleLine OCF's Form N-CSR for the fiscal
year ended September 30, 2023, filed with the Securities and
Exchange Commission.

DoubleLine OCF is a participant in a Senior Secured Second Lien
Term Loan(3 Month Secured Overnight Financing Rate + 7.15%, 0.50%
Floor) to Aveanna Healthcare LLC. The loan accrues interest at a
rate of 12.57% per annum. The loan matures on December 10, 2029.

DoubleLine Opportunistic Credit Fund was formed as a closed-end
management investment company registered under the Investment
Company Act of 1940, as amended. The Fund is currently operating as
a diversified fund. DoubleLine OCF was organize as a Massachusetts
business trust on July 22, 2011 and commenced operations on January
27, 2012.

Aveanna Healthcare LLC provides health care services. The Company
offers pediatric skilled nursing, therapy, autism, enteral
nutrition, and adult services.


BENITAGO INC: Unsecured Creditors Will Get 29.5% of Claims in Plan
------------------------------------------------------------------
Benitago Inc. and its Affiliates, submitted an Amended Disclosure
Statement for the Amended Joint Chapter 11 Plan dated December 19,
2023.

The Plan is the result of extensive arms'-length, good faith and
hard fought negotiations among the Debtors, CoVenture,
SellersFunding, and the Committee, and their respective advisors,
including through the court-ordered Mediation.

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.

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.

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, as well as the
treatment of SellersFunding's secured and unsecured deficiency
claims. 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, CoVenture, SellersFunding, and the Committee
have agreed to the following:

     * New Money Exit Facility Financing: CoVenture has agreed to
provide a 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 will be secured by liens on all
assets of the Reorganized Debtors, which shall have relative
priority as to liens granted under the Exit Takeback Term Loan
consistent with the terms set forth in the Exit Facility Term
Sheet.

     * Funding of GUC Cash Pool: The Plan provides for funding of a
US$1 million pool of cash (referred to as the "GUC Cash Pool") that
will be made available for holders of Allowed General Unsecured
Claims and provide a meaningful recovery to such claims.

     * Subordination of CoVenture's and SellersFunding's Deficiency
Claims: Despite recovering only a fraction of the outstanding
principal, interest and other amounts due under the CoVenture
Documents) the vast majority of which will only receive new equity
(and not payment in cash), CoVenture has agreed to voluntarily
subordinate its deficiency claims to holders of allowed general
unsecured claims. Doing so will allow for a significant recovery
for the holders of such claims that would otherwise be
significantly diluted to nearly zero. SellersFunding has likewise
agreed to subordinate its deficiency claims to holders of Allowed
General Unsecured Claims.

The Plan also provides for SellersFunding, Benitago Parent's senior
secured creditor, to receive $9 million in exit second lien take
back debt, which shall be secured by liens on all assets of the
Reorganized Debtors, which liens shall have relative priority as to
liens granted under the Exit New Money Term Loan consistent with
the terms set forth in the Exit Facility Term Sheet (the "Exit
Takeback Term Loan" and, together with the Exit New Money Term Loan
the "Exit Facility"). Similar to CoVenture, SellersFunding has also
agreed to voluntarily subordinate its deficiency claims.

CoVenture's and SellersFunding's agreements to the proposed
treatment of their claims facilitates and crystallizes recoveries
for Holders of Allowed General Unsecured Claims by providing such
Holders with a recovery through the GUC Cash Pool.

On December 18, 2023, the Debtors, CoVenture, SellersFunding, and
the Committee participated in the Mediation, which resulted in the
Mediation Settlement Term Sheet, (the "Mediation Settlement").
Pursuant to the Mediation Settlement, the Debtors, CoVenture,
SellersFunding, and the Committee agreed to, among other things, $1
million for the GUC Cash Pool.

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 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. The allowed unsecured claims total
$3,389,715. This Class will receive a distribution of 29.5% of
their allowed claims.

Upon the occurrence of the Effective Date, CoVenture and
SellersFunding have agreed to provide the Reorganized Debtors with
the Exit Facility. Specifically, CoVenture has agreed to provide a
material new money financing in the form of the Exit New Money Term
Loan 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 and voluntarily subordinate the
CoVenture Deficiency Claim to Holders of Allowed General Unsecured
Claims.

A full-text copy of the Amended Disclosure Statement dated December
19, 2023 is available at https://urlcurt.com/u?l=8tVumV 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.


BIMI INTERNATIONAL: Losses Cast Going Concern Doubt
---------------------------------------------------
BIMI International Medical Inc. disclosed in a Form 10-Q Report
filed with the Securities and Exchange Commission for the quarterly
period ended September 30, 2023 that there is substantial doubt in
the Company's ability to continue as a going concern for the next
12 months.

"We incurred net losses of $22,318,056, $34,921,745 and $1,406,401
in the years ended December 31, 2022 and 2021 the nine months ended
September 30, 2023, respectively and had an accumulated deficit of
$71,429,357 as of September 30, 2023. Management believes these
factors raise substantial doubt about the Company's ability to
continue as a going concern for the next 12 months," the Company
stated.

The continuation of the Company as a going concern through the next
12 months is dependent upon:

     (1) the continued financial support from its stockholders or
external financing. Management believes that its existing
stockholders will provide the additional cash necessary to meet the
Company's obligations as they become due; and

    (2) that it will be able to implement our business plan to
expand its operations and generate sufficient revenues to meet its
obligations.

"While we believe in the viability of our strategy to increase
sales volume and in our ability to raise additional funds, there
can be no assurance to that effect, nor that our company will be
successful in securing sufficient funds to sustain the
operations."

Management believes that the actions presently being taken to
obtain additional funding and implement its strategic plan provides
the opportunity for the Company to continue as a going concern.

For the three months ended September 30, 2023, the Company reported
a net loss of $3,250,790, compared to a net loss of $3,885,055 for
the same period in 2022.

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

                           About BIMI

New York, NY-based BIMI International Medical Inc. is a healthcare
products and services provider, offering a broad range of
healthcare products and related services in the U.S. and Asia.

As of September 30, 2023, the Company has $35,040,949 in total
assets and $24,899,603 in total liabilities.


BIRD GLOBAL: Seeks $19.5MM New Money DIP Loan from MidCap
---------------------------------------------------------
Bird Global, Inc. and affiliates ask the U.S. Bankruptcy Court for
the Southern District of Florida, Miami Division, for authority to
use cash collateral and obtain postpetition financing.

The Debtor seeks to obtain postpetition financing comprising:

      i. a postpetition senior secured priming and super-priority
debtor-in-possession loan facility provided by the lenders party to
the Prepetition Credit Agreement pursuant to the terms and
conditions of the DIP Orders and the DIP Credit Agreement,
consisting of new money loans up to $19.5 million of which up to
$11.5 million will be available upon the entry of the Interim Order
after exhaustion of the DIP New Money Notes;

     ii. a postpetition senior secured note purchase agreement
junior only to the DIP Credit Facility, the First Lien Adequate
Protection Obligations, and the Prepetition First Lien Obligations,
provided by certain lenders party to the Prepetition Note Purchase
Agreement pursuant to the terms and conditions of the DIP Orders
and the DIP Note Purchase Agreement of up to $5.6 million in new
money notes, of which $5.6 million will be available upon the entry
of the DIP Orders pursuant to the terms and conditions of he DIP
Orders and the DIP Credit Agreement.

The Debtors, upon entry of the Final Order, will convert to DIP
Obligations: (i) the loans under the Prepetition Credit Agreement,
held by the Prepetition First Lien Lenders and rolled up into the
DIP Credit Facility, in an aggregate principal amount of $41.455
million, plus accrued and unpaid interest of not less than $2.8
million and all other Prepetition First Lien Obligations; and (ii)
notes issued under the Prepetition Note Purchase Agreement, held by
the Participating Second Lien Lenders and rolled up into the DIP
Junior Notes Facility, in an aggregate principal amount of $4
million.

MidCap Financial Trust serves as administrative agent under the DIP
Credit Agreement.

US Bank, National Association, is the junior DIP Agent.

The DIP Loans would be due in full, and the DIP Loan Commitment
would terminate on, the earliest to occur of the following:

     (a) unless the Final Order will have been entered on or before
the date that is 30 days after the entry of the Interim Order;

     (b) the date upon which the Sale Transaction is consummated;

     (c) March 18, 2024; and

     (d) acceleration by the Senior DIP Agent or Junior DIP Agent
following an Event of Default.

     (A) First Lien Obligations - First Lien Credit Facility

On April 27, 2021, Bird Opco, Bird Holdco, MidCap Financial Trust,
as administrative agent, and certain other lenders thereto entered
into a Loan and Security Agreement, pursuant to which Bird could
finance its future vehicle capital expenditures. The First Lien
Credit Facility included a repayment mechanism tied directly to
revenue generation by vehicles on lease by Bird Opco to Bird Rides
under an intercompany leasing arrangement.

As of the Petition Date, the outstanding principal balance under
the First Lien Credit Facility, inclusive of the First Lien Bridge
Loan, is not less than $41.455 million, plus accrued and unpaid
interest of not less than $2.833 million and all other Prepetition
First Lien Obligations.

     (B) Second Lien Obligations - Note Purchase Agreement

In connection with the Bird Canada Acquisition, Bird Global, as
issuer, the Second Lien Agent and the Second Lien Noteholders from
time-to-time party thereto, entered into a Note Purchase Agreement
dated December 30, 2022. Pursuant to the Note Purchase Agreement,
Bird Global issued and sold an aggregate principal amount of $30.1
million of its Second Lien Notes. The Second Lien Notes were issued
and sold in a private placement to certain "accredited investors"
conducted pursuant to Section 4(a)(2) of the Securities Act of
1933, as amended. The terms of the Second Lien Notes are governed
by the Note Purchase Agreement.

As of the Petition Date, the outstanding principal balance under
the Note Purchase Agreement is not less than $63.850 million, plus
approximately $7.180 million in accrued and unpaid interest thereon
(including PIK interest), attorneys' fees and costs.

The Debtors require immediate access to the DIP Facilities in
addition to continued use of the cash collateral in order to
satisfy near-term and long-term expenses critical to the business
and their chapter 11 efforts.

As adequate protection, the Prepetition First Lien Lenders and the
Prepetition Second Lien Lenders, continuing valid, binding,
enforceable and perfected postpetition security interests in and
liens on all of the Debtors' assets, including, without limitation,
the DIP Collateral.

As further adequate protection of the interests of (a) the
Prepetition Secured Parties in the Prepetition Collateral against
any Diminution in Value of such interests in the Prepetition
Collateral, the Prepetition Agent, on behalf of itself and the
other Prepetition Secured Parties, is to be granted, as and to the
extent provided by 11 U.S.C. section 507(b), an allowed
superpriority administrative expense claim in each of the Cases and
any Successor Cases.

As additional adequate protection to the Prepetition Secured
Parties, the Debtors will (i) make monthly payments to the
Prepetition First Lien Lenders on the last business day of each
month in an amount equal to the interest accrued on or after the
Petition Date on the First Lien Prepetition Secured Obligations;
and (ii) pay the fees and expenses of Prepetition Second Lien Agent
and the Prepetition Second Lien Lenders.

A copy of the motion is available at https://urlcurt.com/u?l=DZ7XHi
from PacerMonitor.com.

                     About Bird Global, Inc.

Bird Global, Inc., a micro-mobility operator, is an electric
vehicle company dedicated to bringing affordable, environmentally
friendly transportation solutions such as e-scooters and e-bikes to
communities across the world.

Bird Global, Inc. and its affiliates sought protection under
Chapter 11 of the U.S. Bankruptcy Code (Bankr. S.D. Fla. Lead Case
No. 23-20514) on December 20, 2023. In the petition signed by
Christopher Rankin, chief restructuring officer, Bird Global
disclosed up to $500 million in both assets and liabilities.

Judge Laurel M. Isicoff oversees the case.

Paul Steven Singerman, Esq., Jordi Guso, Esq., and Clay B. Roberts,
Esq., at Berger Singerman LLP, represent the Debtor as legal
counsel.

Teneo Capital LLC is the Debtor's restructuring advisor. Epiq
Corporate Restructuring, LLC serves as notice and claims agent.

The Senior DIP Parties and Prepetition First Lien Parties, led by
MidCap Financial Trust, are represented by Latham & Watkins LLP
(James Ktsanes; John Lister; Hugh Murtagh).

Covington & Burling LLP (Ronald A. Hewitt) represents the Junior
DIP Agent, U.S. Bank.  Venable LLP (Paul J. Battista) advises the
Junior DIP Lenders and Participating Second Lien Parties.


BLACKBERRY LTD: Announces Separation of IoT and Cybersecurity Units
-------------------------------------------------------------------
BlackBerry Limited has announced that it will separate the IoT and
Cybersecurity businesses, and that they will operate as fully
standalone divisions. BlackBerry will no longer pursue a subsidiary
IPO of the IoT business.

Following a reassessment of the previously announced outcome of
Project Imperium, the BlackBerry Board has decided to pursue a
separation of the IoT and Cybersecurity businesses and establish
them as standalone divisions. The Company will no longer pursue a
subsidiary initial public offering of its IoT business unit. The
process will include the separation and streamlining of
BlackBerry's centralized corporate functions into business-unit
specific teams, with a view to each division operating
independently and on a profitable and cashflow-positive basis going
forward.

"The Board, with input from its advisors, believes that a full
separation of BlackBerry's IoT and Cybersecurity businesses will
open up a number of strategic alternatives that can unlock
shareholder value," said Dick Lynch, Board Chair, BlackBerry.
"Management is focused on moving quickly to complete this
reorganization that will further enhance the focus of both
businesses on their respective markets as well as their capacity
for fast, flexible decision-making."

To assist in the separation and right-sizing process, BlackBerry is
in the final stages of selecting a consulting firm to bring
expertise and additional resources for an independent, ground-up
assessment.

                          About BlackBerry

Headquartered in Waterloo, Ontario, BlackBerry Limited (NYSE: BB;
TSX: BB) provides intelligent security software and services to
enterprises and governments around the world.  As of Aug. 31, 2023,
the Company had $1.613 billion in total assets against $784 million
in total liabilities.

In September 2023, Egan-Jones Ratings Company maintained its 'CCC'
foreign currency and local currency senior unsecured ratings on
debt issued by BlackBerry Limited.


BLACKBERRY LTD: Appoints J. Giamatteo as CEO and Board Member
-------------------------------------------------------------
BlackBerry Limited disclosed in a Form 8-K Report filed with the
Securities and Exchange Commission that on December 11, 2023, John
J. Giamatteo was appointed Chief Executive Officer of the Company
and as a member of the Board of Directors of the Company, effective
immediately. Giamatteo will also continue to serve as President,
Cybersecurity of the Company. The Board does not expect to appoint
Giamatteo to any committees.

Giamatteo has served as President, Cybersecurity of the Company
since October 2021. Giamatteo has over 30 years of experience with
global technology companies. As President, Cybersecurity of the
Company, he has driven significant enhancements to the product
portfolio, go-to-market strategy and organizational efficiency.
Prior to joining the Company, Giamatteo served as President and
Chief Revenue Officer at McAfee from 2013 to 2020. Before that, Mr.
Giamatteo served as Chief Operating Officer at AVG Technologies, a
leading provider of internet and mobile security. He has also held
leadership positions with Solera, RealNetworks and Nortel
Networks.

"We are delighted to appoint John to the role of CEO for what will
be a transformative period in BlackBerry's history, as we work to
fully separate our two core business units to drive enhanced
shareholder value. His deep industry experience and outstanding
track record of inspiring teams and delivering operational
excellence means he is strongly positioned to drive this critical
transformation of BlackBerry," said Mike Daniels, Chair of the
Compensation, Nomination and Governance Committee of the BlackBerry
Board.

"I am honored and excited to lead the next phase of BlackBerry's
evolution as its CEO. BlackBerry's IoT and Cybersecurity businesses
have market-leading technology, exceptional teams and large market
opportunities," said John J. Giamatteo. "The Board and I are fully
aligned on the next steps needed to unlock the value within
BlackBerry, and work on this effort will proceed at full speed. I
look forward to working with the entire team to uphold our legacy
of innovation and continue providing exceptional service to our
customers as we deliver on our goals."

Other than the Employment Agreement, there are no arrangements or
understandings between Giamatteo and any other persons pursuant to
which Mr. Giamatteo was appointed an officer and/or a director of
the Company. Giamatteo does not have any family relationship with
any of the Company's executive officers or directors and has no
direct or indirect material interest in any transaction required to
be reported under Section 404(a) of Regulation S-K.

In connection with his appointment, Giamatteo entered into an
employment agreement with the Company, effective as of his
appointment on December 11, 2023, pursuant to which, among other
things and subject to the terms and conditions set forth therein,
Giamatteo will receive an annual base salary for his service as
Chief Executive Officer and President, Cybersecurity of the Company
of $700,000 and, for the remainder of fiscal 2024, will continue to
be eligible to participate in the Company's Sales Incentive Plan
("SIP") and Variable Incentive Plan ("VIP"), in each case, with
target bonus opportunities equal to 50% of annual base salary,
determined for this purpose by applying his applicable base salary
before and after the Effective Date pro rata, based on the
achievement of previously agreed performance metrics. Beginning in
fiscal 2025, Giamatteo will no longer be eligible to participate in
the SIP and will be eligible to participate in the VIP with a
target bonus opportunity equal to $700,000, based on the
achievement of performance criteria to be determined by the
Company.

Pursuant to the Employment Agreement, Giamatteo will receive grants
under the Company's Equity Incentive Plan of (a) time-based
restricted share units with a grant date value of $2.7 million,
vesting ratably over three years from the grant date, and (b)
performance-based restricted share units with a target grant date
value of $3.3 million, 70% of which will vest entirely, partially
or not at all on the third anniversary of the grant date depending
on the Company's achievement of a total shareholder return goal,
and 30% of which will vest entirely, partially or not at all on the
third anniversary of the grant date depending on the Company's
achievement of an adjusted EBITDA margin goal. In addition,
Giamatteo will also be eligible to receive a one-time special cash
bonus with a target amount of $350,000, payable 50% upon successful
achievement of the Business Separation within six months, with
multipliers of up to 1.5 times for earlier achievement, and 50% if
the Company achieves breakeven or positive operating cash flow for
the first quarter of fiscal 2025.

Giamatteo will receive no additional remuneration for acting as a
director.

                          About BlackBerry

Headquartered in Waterloo, Ontario, BlackBerry Limited (NYSE: BB;
TSX: BB) provides intelligent security software and services to
enterprises and governments around the world.  As of Aug. 31, 2023,
the Company had $1.613 billion in total assets against $784 million
in total liabilities.

In September 2023, Egan-Jones Ratings Company maintained its 'CCC'
foreign currency and local currency senior unsecured ratings on
debt issued by BlackBerry Limited.


BOBBITT ELECTRICAL: Seeks Cash Collateral Access Thru Jan 2024
--------------------------------------------------------------
Bobbitt Electrical Service, LLC asks the U.S. Bankruptcy Court for
the Southern District of Indiana, Indianapolis Division, for
authority to use cash collateral and provide adequate protection,
through January 12, 2024.

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

On March 3, 2023, Consolidated Electric Distributors, Inc. dba
All-Phase Electrical Supply Co. filed its Complaint for Payment of
a Debt in the Marion Superior Court, Marion County, Indiana under
Cause No. 49D03-2303-CC-009167. CED obtained a Default Judgment
against Bobbitt on June 30, 2023, and subsequently scheduled a
proceedings supplemental hearing for December 20, 2023. At the risk
of having a garnishment issued, Bobbitt initiated its Chapter 11
proceeding.

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

i. Prosperum Capital Partners, LLC dba Arsenal Funding; and
i. Small Business Financial Solutions, LLC dba Rapid Finance.

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

As additional adequate protection to the Asserted Secured Lenders,
the Debtor agrees to operate under the weekly budgets, which covers
the Petition Date through January 12, 2024, as may be modified from
time to time upon disclosure and approval of the Court or the
Asserted Secured Creditors.

A copy of the motion is available at https://urlcurt.com/u?l=Qba5iO
from PacerMonitor.com.

               About Bobbitt Electrical Service, LLC

Bobbitt Electrical Service, LLC owns and operates as an electrical
contractor providing services to commercial customers. Bobbitt was
incorporated in 2019. Bobbitt operates out of the owner's home in
Indianapolis, Indiana.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Ind. Case No. 23-05620-JMC-11) on
December 19, 2023. In the petition signed by Bernard Bobbitt,
president, the Debtor disclosed up to $50,000 in assets and up to
$500,000 in liabilities.

John Allman, Esq., at Hester Baker Krebs LLC, represents the Debtor
as legal counsel.


BOONE BUILT: Seeks Cash Collateral Access
-----------------------------------------
Boone Built Solutions, LLC asks the U.S. Bankruptcy Court for the
Western District of Texas, San Antonio Division, for authority to
use cash collateral in accordance with the budget, with a 5%
variance, and provide adequate protection.

The Debtor depends on the use of cash collateral for materials,
payroll and general operating expenses. Revenue is generated
through the Debtor's small commercial construction.

A search in the Texas Secretary of State shows that allegedly
secured positions are held by U.S. Small Business Administration
(UCC Filing No. 21-0014325058); Vernon Capital Group (UCC Filing
No. 21-0027177401); E Advance Services (UCC filing No. 23-
0021211830); Prosperum Capital Partners (UCC filing No.
23-0044038660); Rapid Finance (UCC Filing No. 22-0026546097) and
Alpine Advance 5 LLC (UCC Filing No. 23- 0030434059).

The loans are secured by current and future accounts receivables,
various pieces of inventory and equipment at Debtors' businesses,
pursuant to the filed UCC liens that have been filed.

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

                 About Boone Built Solutions, LLC

Boone Built Solutions, LLC operates a small commercial construction
business.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. W.D. Tex. Case No. 23-51763-mmp) on
December 20, 2023. In the petition signed by Dylan J. Boone, owner,
the Debtor disclosed up to $500,000 in assets and up to $10 million
in liabilities.

Robert C Lane, Esq., at Lane Law Firm, represents the Debtor as
legal counsel.


BOROHUB GARDENS: Seeks to Hire Scura Wigfield Heyer as Counsel
--------------------------------------------------------------
Borohub Gardens LLC seeks approval from the U.S. Bankruptcy Court
for the Eastern District of New York to employ Scura, Wigfield,
Heyer, Stevens & Cammarota, LLP as counsel.

The firm will provide these services:

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

   b. represent the Debtor in bankruptcy matters and adversary
proceedings; and

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

The firm will be paid at these rates:

     Partners             $525 per hour
     Associates           $395 per hour
     Paralegals           $195 per hour
     Legal Assistants     $150 per hour

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

The firm received from the Debtors an initial retainer of $15,000.

David L. Stevens, a partner at Scura Wigfield, assured the Court
that the firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code and does not represent any
interest adverse to the Debtor and its estates.

Scura Wigfield can be reached at:

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

              About Borohub Gardens LLC

Borohub Gardens LLC, filed a Chapter 11 bankruptcy petition (Bankr.
E.D.N.Y. Case No. 23-44469) on December 4, 2023, disclosing under
$1 million in both assets and liabilities. The Debtor hires Scura
Wigfield Heyer & Stevens, LLP as counsel.


BOYD GAMING: Egan-Jones Retains BB- Senior Unsecured Ratings
------------------------------------------------------------
Egan-Jones Ratings Company, on December 15, 2023, maintained its
'BB-' foreign currency and local currency senior unsecured ratings
on debt issued by Boyd Gaming Corporation. EJR also withdraws the
rating on commercial paper issued by the Company.

Headquartered in Las Vegas, Nevada, Boyd Gaming Corporation is a
casino entertainment company.


BRIGHT HEALTH: Amends SPA to Change Stock Purchase Price to $500M
-----------------------------------------------------------------
Bright Health Group, Inc. disclosed in a Form 8-K filed with the
Securities and Exchange Commission that on Dec. 13, 2023, the
Company, Molina Healthcare, Inc., Bright Health Company of
California, Inc. ("BHCC"), Central Health Plan of California, Inc.
("CHP"), and Universal Care, Inc. d/b/a Brand New Day, a California
corporation ("BND") entered into an amendment to the Stock Purchase
Agreement, pursuant to which, the parties agreed, among other
things, (1) that the aggregate purchase price for the Shares would
be changed to $500 million in cash, subject to certain purchase
price adjustments; (2) to eliminate and waive certain conditions
precedent to closing; and (3) to modify the Adjustment Escrow (as
defined in the SPA) and increase it to an aggregate amount of $100
million, and condition its release to the Company upon either (i) a
successful consolidation of BND into CHP or (ii) receipt by BND of
a Part D Summary Rating for its Part D operations for contract year
2025 of at least 3 Stars from the Centers for Medicare and Medicaid
Services, subject to certain purchase price adjustments, as
described in the Amendment.  The Company has received all
regulatory approvals required to complete the transaction and
anticipates that the transaction will close on or about Jan. 1,
2024.

Other than as expressly modified by the Amendment, the SPA remains
in full force and effect.

On June 29, 2023, Bright Health entered into the SPA by and among
Molina, BHCC, CHP, BND, and the Company (parent of BHCC), pursuant
to which, among other things, BHCC agreed to sell to Molina all of
its shares of capital stock in CHP and BND.

A full-text copy of the Amended Stock Purchase Agreement is
available for free at:

https://www.sec.gov/Archives/edgar/data/1671284/000110465923126603/tm2333101d1_ex10-1.htm

                        About Bright Health Group

Headquartered in Minneapolis, MN, Bright Health Group --
www.brighthealthgroup.com -- is a technology enabled, value-driven
healthcare company that organizes and operates networks of
affiliate care providers to be successful at managing population
risk.  The Company focuses on serving aging and underserved
consumers that have unmet clinical needs through its Fully Aligned
Care Model in Florida, Texas and California.

Minneapolis, Minnesota-based Deloitte & Touche LLP, the Company's
auditor since 2020, issued a "going concern" qualification in its
report dated March 16, 2023, citing that the Company has a history
of operating losses and insufficient cash flow to meet its
obligations, that raises substantial doubt about its ability to
continue as a going concern.


C&S GROUP: Moody's Puts 'Ba3' CFR on Review Direction Uncertain
---------------------------------------------------------------
Moody's Investors Service placed C&S Group Enterprises LLC's
ratings on review with direction uncertain. Ratings on review with
direction uncertain include the company's Ba3 corporate family
rating, Ba3-PD probability of default rating, and the B2 rating on
the company's $400 million senior unsecured global notes due 2028.
Previously, the outlook was stable.

The review with direction uncertain reflects governance
considerations particularly C&S' potential acquisition of certain
of the Kroger/Albertsons assets as well as the lack of clarity
regarding the final amount of assets acquired and their related
revenue and earnings.  Under the terms of the acquisition
agreement, C&S could acquire a minimum of 413 grocery stores, 8
distribution centers, 2 offices and 5 private label brands across
17 states and the District of Columbia for about $1.9 billion. The
terms of the agreement also provide for Kroger to require C&S to
acquire an additional 237 stores for a total of 650 stores. This
acquisition is in connection with The Kroger Co.'s ("Kroger")
proposed $25 billion merger of Albertsons Companies, Inc.
("Albertsons") and is designed to help secure regulatory approval
for the merger. The C&S deal is the largest in the company's
history and will be financed with a combination of debt and new
equity. Due to the regulatory review period related to Kroger's
merger with Albertsons, the companies expect both Kroger's merger
with Albertsons and C&S related acquisitions to close in 2024.

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

The review will focus on the final amount of assets acquired as
well as the level of related revenue, earnings, cash flow and real
estate valuation. The review will consider C&S plans for
integrating the assets and its go forward operating strategies of
the combined entity. The review will also focus on C&S' financial
strength and pro-forma capital structure following close of the
transaction. Lastly, the review will also monitor the receipt of
all required regulatory approvals.

Excluding the ratings review, a rating upgrade would require a
stable operating environment, an increase in business volumes to at
least partially offset the loss of the Koninklijke Ahold Delhaize
N.V. ("Ahold") business and balanced financial policies
particularly regarding future growth through acquisitions.
Quantitatively, an upgrade would require EBITA/interest sustained
above 3.5x and debt/EBITDA sustained below 2.5x. An upgrade will
also require an improvement in operating margins towards 1% as
evidence that the company's strategy of diversifying its revenue
base with independent grocers is seeing some success.

Excluding the ratings review, any other material loss of revenue or
negative impact on cash flow from serviced stores due to closures
or divestitures or loss of any other material customer (other than
Ahold) could result in a downgrade. Quantitatively, ratings could
be downgraded if EBITA/interest is sustained below 2.5x or
debt/EBITDA is sustained above 3.5x.

C&S Group Enterprises LLC, issuer of the rated debt, is a financing
subsidiary of C&S Wholesale Grocers, Inc. and four affiliated
operating companies. C&S Wholesale Grocers, Inc. is a private
distributor of groceries to food retailers in the U.S. The company
is headquartered in Keene, New Hampshire and is owned by the Cohen
family. Consolidated revenue is about $21 billion.

The principal methodology used in these ratings was Distribution
and Supply Chain Services published in February 2023.


CANOO INC: Yorkville Agrees to Advance $16M Under Amended PPA
-------------------------------------------------------------
Canoo Inc. disclosed in a Form 8-K filed with the Securities and
Exchange Commission that the Company entered into a fifth
Supplemental Agreement with YA II PN, Ltd. ("Yorkville") to a
Pre-Paid Advance Agreement (PPA).  

Pursuant to the Fifth Supplemental Agreement, Yorkville agreed to
advance $15,957,447 to the Company and waive certain terms and
conditions set forth in the PPA with respect to such Supplemental
Advance.  After giving effect to the commitment fee and the
purchase price discount provided for in the PPA, net proceeds of
the Fifth Supplemental Advance to the Company will be approximately
$15,000,000.

The Fifth Supplemental Agreement provides that solely with respect
to the Fifth Supplemental Advance, the Purchase Price (as such term
is used in the PPA) will be equal to the lower of (a) $0.28 per
share, or (b) 95% of the lowest daily VWAP during five Trading Days
immediately preceding each Purchase Notice Date (as such term is
used in the PPA), but not lower than the Floor Price (as defined in
the PPA).  Further, the Company agreed to pay Yorkville a
commitment fee of $797,872 in connection with the Fifth
Supplemental Agreement, which shall be deducted from the proceeds
of the Fifth Supplemental Advance.

On July 20, 2022, Canoo entered into the PPA with Yorkville.  In
accordance with the terms of the PPA, the Company may request
advances of up to $50,000,000 in cash from Yorkville (or such
greater amount that the parties may mutually agree).

                             About Canoo

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

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

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


CARNIVAL CORP: S&P Upgrades ICR to 'BB-', Outlook Stable
--------------------------------------------------------
S&P Global Ratings raised its issuer credit rating on global cruise
operator Carnival Corp. two notches to 'BB-' from 'B'. S&P also
raised all issue-level ratings one or two notches.

S&P said, "The stable outlook reflects our forecast for
significantly improved credit measures over the next 12 months
despite new debt for ship deliveries in the first half of fiscal
2024. We anticipate revenue and EBITDA growth as Carnival benefits
from a full year of historical occupancy, increased capacity, and
higher pricing."

Carnival's 2024 booked position and strong pricing should support
significant improvement in credit measures over the next year.
Carnival reported that it entered fiscal 2024 (ending Nov. 30) with
its best booked position on record for both price and occupancy.
The company has nearly two-thirds of its 2024 occupancy booked at
considerably higher prices than in 2023 and is guiding to an 8.5%
increase in net yields. However, S&P believes the booked position
is lower in the second half, but expect it will improve during the
typical winter wave season early in the year, when bookings are
typically significant. Carnival reported strong momentum, with
volumes during the fourth quarter significantly elevated above both
the 2022 and 2019 comparable periods. In addition, volumes for the
two weeks around Black Friday and Cyber Monday reached an all-time
high.

As a result, the booking curve is elongated compared to 2019. For
guests sourced for its North American brands, it is 6% longer than
in 2019, and for Europe it is at 2019 levels. Lastly, Carnival's
onboard revenue continues to exceed pre-pandemic levels and
pre-cruise purchases for onboard experiences (which provide some
visibility into future onboard revenue) exceed prior years.
Carnival sells about one-third of its onboard revenue pre-cruise,
which leads to greater revenue predictability and is an improvement
over 2019.

The combination of higher net yields, increased capacity in the
fleet, and a full year of historical occupancy recovery should
support significant revenue and EBITDA growth in 2024 compared to
2023. S&P said, "We estimate revenue will increase approximately
14% and EBITDA 28% compared to 2023. Our forecast EBITDA and cash
flow improvement should support Carnival's 2024 leverage improving
to about 5x under our base-case assumptions. This is significantly
below our 6.5x upgrade threshold at the previous rating and
represents good cushion relative to our 5.5x leverage threshold for
Carnival at a 'BB-' issuer credit rating."

S&P said, "Additionally, excluding debt for new ship deliveries, we
believe Carnival's leverage could plausibly improve to the mid-5x
area in the first half of fiscal 2024. Carnival will take all its
fiscal 2024 ship deliveries in the first half and incur $2.3
billion in export credit financings. We estimate new ship debt will
have a roughly 0.5x impact on our leverage forecast. Carnival also
outperformed our 2023 assumptions, generating approximately $4.2
billion of reported EBITDA compared to our forecast of $4.1
billion. As a result, we estimate S&P Global Ratings-adjusted net
debt to EBITDA was approximately 6.5x as of Nov. 30, 2023, below
our 6.9x forecast.

Carnival's strong forward bookings, which drove significant growth
in customer deposits, and the return of credit card reserves enable
accelerated debt reduction. Carnival's customer deposits balance,
an indicator of future revenue and cash flow, reached $6.4 billion
as of Nov. 30, 25% higher than a year earlier. Strong demand,
increased capacity, and higher prices are behind the improvement.
In addition, over $1 billion in customer deposit reserves held by
credit card providers was returned to the company. Carnival expects
substantially all of the remaining reserves ($800 million) will be
returned in the first quarter of fiscal 2024. The return of these
reserves combined with strong cash flow from sailings enabled
accelerated debt reduction. Carnival has publicly stated its goal
to continue to reduce leverage and outlined a path during its 2023
investor day as part of its three-year SEA Change program to reduce
debt about $8 billion in fiscal 2024 through fiscal 2026. Carnival
reduced debt approximately $4.3 billion in fiscal 2023 compared to
fiscal 2022, including approximately $2.4 billion in scheduled
maturities and amortization and approximately $1.9 billion in debt
prepayments.

Carnival's opportunistic debt repayment in fiscal 2023 accelerated
its targets. In addition, the debt Carnival opportunistically
prepaid included variable rate debt mostly with 2023 and 2024
maturities that carried above average interest rates compared to
the rest of its capital structure, higher-cost second-lien secured
debt due in 2027, and certain export credit facility tranches
maturing in 2027. Carnival's liquidity position remained healthy at
approximately $5.4 billion at year-end. The company's capital
structure is over 80% fixed-rate debt, which is a benefit amid high
interest rates and provides greater cash flow predictability. In
addition, its maturity schedule is manageable relative to cash
flow, with $2.1 billion of maturities in fiscal 2024 and $2.2
billion in fiscal 2025.

Carnival's more moderate ship delivery schedule compared with
before the pandemic should allow it to continue reducing leverage
despite incremental ship debt. The cruise industry is capital
intensive because of the requirements needed to fund new ships and
the need to take delivery regardless of the operating environment.
Cruise operators generally must commit to deliveries several years
in advance. While the operators typically obtain financing
commitments before delivery (often when they contract for
delivery), which provides some liquidity support if cash flow
declines, the incremental debt can significantly deteriorate credit
measure during operating weakness because debt balances increase
while EBITDA declines.

S&P said, "If revenue and EBITDA underperform our base case,
Carnival's elevated fiscal 2024 ship delivery schedule could slow
its ability to reduce leverage this year. In fiscal 2024, Carnival
will take delivery of three large ships. However, Carnival's slower
delivery schedule beginning in fiscal 2025 should enable leverage
reduction despite incremental ship debt. Carnival will take
delivery of only one ship in 2025 and does not expect any in fiscal
2026. We incorporate Carnival's contracted new-build capital
expenditure (capex) of $2.4 billion in fiscal 2024 and $1 billion
in fiscal 2025, and its committed ship financings of $2.3 billion
in fiscal 2024 and $700 million in fiscal 2025 in our base-case
assumptions.

"Carnival does not currently have ships on order beyond 2025. We
believe it is unlikely that it would be able to add any deliveries
earlier than 2027 given the long lead times for orders. Once it
resumes ordering ships, Carnival plans to target one or two
deliveries per year, down from three to five annually from fiscal
2018 to fiscal 2022. We believe this approach is more measured than
pre-pandemic and supports Carnival's strategy to repair its balance
sheet. This should allow Carnival to generate significant cash flow
for leverage reduction over the next few years, despite expected
incremental ship debt. Prior to the pandemic, internally generated
cash flow could fund four to five large ships annually.

"The stable outlook reflects our forecast for significantly
improved credit measures over the next 12 months despite new debt
for ship deliveries in the first half of fiscal 2024. It's driven
by anticipated revenue and EBITDA growth as Carnival benefits from
a full year of historical occupancy, increased capacity, and higher
pricing. We expect Carnival's S&P Global Ratings-adjusted net debt
to EBITDA to improve to about 5x in 2024 and to below 5x in 2025.
We forecast funds from operations (FFO) to debt will increase to
about 14% by the end of 2024 and 15% in 2025.

"We could lower our rating on Carnival if 2024 operating
performance were weaker than we expected or forward bookings
deteriorated because of a weakening economy, such that we believed
it would sustain debt to EBITDA above 5.5x and FFO to debt below
12%.

"We could raise the rating to 'BB' if we expected Carnival's
operating performance would improve in a manner that would sustain
adjusted debt to EBITDA below 5x and FFO to debt above 15%."



CBDMD INC: Cherry Bekaert LLP Raises Going Concern Doubt
--------------------------------------------------------
cbdMD, Inc. disclosed in a Form 10-K Report filed with the U.S.
Securities and Exchange Commission for the fiscal year ended
September 30, 2023 that Cherry Bekaert LLP, the Company's
independent auditor, expressed substantial doubt about the
Company's ability to continue as a going concern.

In the Report of Independent Registered Public Accounting Firm,
Cherry Bekaert LLP, said, "We have audited the accompanying
consolidated balance sheets of cbdMD, Inc. and subsidiaries as of
September 30, 2023 and 2022, and the related consolidated
statements of operations, comprehensive income (loss),
shareholders' equity, and cash flows for each of the years in the
two-year period ended September 30, 2023, and the related notes. In
our opinion, the financial statements present fairly, in all
material respects, the financial position of the Company as of
September 30, 2023 and 2022, and the results of its operations and
its cash flows for each of the years in the two-year period ended
September 30, 2023, in conformity with accounting principles
generally accepted in the United States of America.

"The Company has historically incurred losses, including a net loss
of approximately $23 million in the current year, resulting in an
accumulated deficit of approximately $174 million as of September
30, 2023. These conditions raise substantial doubt about the
Company's ability to continue as a going concern."

The Company stated, "We have a history of losses from operations
and there are no assurances we will report profitable operations in
future periods or continue as a going concern."

"We reported losses from operations of $24.2 million and $78.3
million for fiscal year 2023 and fiscal year 2022, respectively.
Included in our loss from operation is a non-cash $0 and $56.6
million impairment of goodwill for fiscal year 2023 and fiscal year
2022, respectively as well as an impairment of $13.2 and $4.3
million on our trade names for fiscal 2023 and 2022, respectively.
Not included in our loss from operations for fiscal 2023 is a $0.70
million impairment non-cash charge pertaining to our ownership
interest in Steady State, LLC as well as a non-cash income of $0.19
million and non-cash expense of $8.47 million for fiscal 2023 and
fiscal 2022, respectively, reflecting a change in value of the
contingent liability associated with the Earnout Shares primarily
as a result of the change in the market price of our common stock.
Until such time, if ever, that we are successful in generating
gross profits which are sufficient to pay our operating expenses it
is likely we will continue to report losses from operations in
future periods.

While the Company is taking strong action and believes that it can
execute its strategy and path to profitability within its balance
sheet, and in its ability to raise additional funds, there can be
no assurances to that effect. The Company's working capital
position may not be sufficient to support the Company's daily
operations for the twelve months subsequent to the issuance of
these annual financial statements. The Company's ability to
continue as a going concern is dependent upon its ability to
improve profitability and cash flow and the ability to acquire
additional funding. These and other factors raise substantial doubt
about the Company's ability to continue as a going concern within
12 months after the date that the annual financial statements are
issued.

For the nine months ended September 30, 2023, the Company incurred
a net loss of $23 million compared to a net loss of $70 million for
the same period in 2022.

A full-text copy of the Form 10-K is available at
http://tinyurl.com/bdet6yup

                        About cbdMD, Inc.

Charlotte, NC- based cbdMD, Inc. owns and operates the nationally
recognized CBD (cannabidiol) brands cbdMD, Paw CBD and hempMD. It
is an industry leader in producing and distributing hemp-derived
solution including broad-spectrum CBD products and full-spectrum
CBD products. Its mission is to enhance our customer's overall
quality of life while bringing cannabinoid education, awareness and
accessibility of high-quality and effective products to all. It
sources cannabinoids, including CBD, which are extracted from
non-GMO hemp grown on farms in the United States. "Our innovative
broad-spectrum formula utilizes one of the purest hemp extracts,
containing CBD, CBG and CBN, while eliminating the presence of
tetrahydrocannabinol (THC). Non-THC is defined as below the level
of detection using validated scientific analytical methods. Our
full spectrum and Delta 9 products contain a variety of
cannabinoids and terpenes in addition to CBD while maintaining
small amounts of THC that falls within the limits set in the 2018
Farm Act." In addition to its core brands, the Company also
operates cbdMD Therapeutics, LLC to capture the Company's ongoing
investments in science related to its existing and future products,
including research and development activities for therapeutic
applications and Proline Global that houses some of our newer
brands.

As of September 30, 2023, the Company has $16.2 million in total
assets and $7.2 million in total liabilities.


CEDAR FAIR: Egan-Jones Retains B Senior Unsecured Ratings
---------------------------------------------------------
Egan-Jones Ratings Company, on November 27, 2023, maintained its
'B' foreign currency and local currency senior unsecured ratings on
debt issued by Cedar Fair, L.P. EJR also withdraws the rating on
commercial paper issued by the Company.

Headquartered in Sandusky, Ohio, Cedar Fair, L.P. provides
entertainment facilities.


CELSIUS NETWORK: UST Says Mining-Only Plan Needs Creditor Revote
----------------------------------------------------------------
The Justice Department's bankruptcy watchdog said creditors of
Celsius Network LLC need to revote on the bankrupt crypto lender's
court-approved restructuring plan following changes the company
made to appease securities regulators.

Celsius' restructuring plan was approved by the U.S. Bankruptcy
Court for the Southern District of New York on Nov. 9, 2023.  Less
than two weeks later, Celsius said it was abandoning a crypto
"staking" portion of the plan and instead focusing solely on
Bitcoin mining.  Celsius said it made the change after receiving
feedback from the Securities and Exchange Commission.

William K. Harrington, the United States Trustee for Region 2, says
approving the new transaction would be tantamount to confirmation
of a plan that is different than the one that was proposed by the
Debtors, approved by creditors, and confirmed by this Court.

"[T]he Movants' own admission, the new transaction includes
"changes."  But these changes that the Movants have disclosed
deviate so far from any acceptable post-confirmation modification
of a plan, that there can be no other choice but to implement
re-solicitation and a revote," the U.S. Trustee said.

The Plan, which was confirmed one month ago, contained a primary
transaction, the Fahrenheit, LLC transaction, which was entirely
dependent on SEC approval.  However, in light of the significant
hurdles required to obtain such approval, the Plan also contained a
toggle transaction, The Blockchain Recovery Investment Committee
("BRIC") transaction, which would focus solely on the Debtors'
mining business going forward and would initiate an orderly
winddown of the Debtors' remaining assets. Despite having two
different paths, each with its own Court approved sponsor --
Fahrenheit and The BRIC, respectively -- the Debtor seek to approve
and implement a completely different transaction (the "New
Transaction").

The U.S. Trustee points out that the New Transaction involves new
parties, requires different capital contributions, and will change
recoveries for creditors.  The Debtors claim that the Plan, which
was confirmed less than a month ago, contemplated such a "pivot,"
in light of the high level of insecurity3 regarding the SEC's
approval of a NewCo.  But the New Transaction is not the toggle
feature contained in the Plan that was solicited, voted for, and
ultimately confirmed.  The Plan did contain a toggle feature,
complete with a backup bidder that, upon information and belief, is
ready and able to facilitate its commitment under the Plan.
However, the Debtors and the Committee determined, at a date
unknown, that the Debtors would no longer honor such backup
commitments, despite having argued strongly for the imposition of a
breakup fee of $1.5 million (which has already been paid) and
reimbursement of all reasonable fees and expenses (up to $300,000
per month) (which have already been reimbursed on a rolling basis)
for the backup bidder on the grounds that it was necessary to
"preserve the Debtors optionality to quickly pivot to an Orderly
Wind Down without further costs and delay."

                     About Celsius Network

Celsius Network LLC -- http://www.celsius.network/-- is a
financial services company that generates revenue through
cryptocurrency trading, lending, and borrowing, as well as by
engaging in proprietary trading.

Crypto lenders such as Celsius boomed during the COVID-19 pandemic,
drawing depositors with high interest rates and easy access to
loans rarely offered by traditional banks.  But the lenders'
business model came under scrutiny after a sharp sell-off in the
crypto market spurred by the collapse of major tokens terraUSD and
luna in May 2022.

New Jersey-based Celsius froze withdrawals in June 2022, citing
"extreme" market conditions, cutting off access to savings for
individual investors and sending tremors through the crypto
market.

The list of major crypto firms that have filed for bankruptcy
protection in 2022 now includes Celsius Network, Three Arrows
Capital and Voyager Digital.

Celsius Network, LLC and its subsidiaries sought protection under
Chapter 11 of the U.S. Bankruptcy Code (Bankr. S.D.N.Y. Lead Case
No. 22-10964) on July 14, 2022.  In the petition filed by CEO Alex
Mashinsky, the Debtors estimated assets and liabilities between $1
billion and $10 billion.

The Debtors tapped Kirkland & Ellis, LLP as bankruptcy counsel;
Fischer (FBC & Co.) as special counsel; Centerview Partners, LLC as
investment banker; and Alvarez & Marsal North America, LLC, as
financial advisor.  Stretto is the claims agent and administrative
advisor.

On July 27, 2022, the U.S. Trustee appointed an official committee
of unsecured creditors.  The committee tapped White & Case, LLP, as
its bankruptcy counsel; Elementus Inc. as its blockchain forensics
advisor; M3 Advisory Partners, LP as its financial advisor; and
Perella Weinberg Partners, LP as its investment banker.

Shoba Pillay, Esq., is the examiner appointed in the Debtors'
Chapter 11 cases. Jenner & Block, LLP, and Huron Consulting
Services, LLC, serve as the examiner's legal counsel and financial
advisor, respectively.


CHESTER T. MACK: Court OKs Interim Cash Collateral Access
---------------------------------------------------------
The U.S. Bankruptcy Court for the Western District of Texas, El
Paso Division, authorized Chester T. Mack, LLC to use cash
collateral, on an interim basis, in accordance with the budget.

Wells Fargo Bank, N.A. holds the mortgage upon the Debtor's
buildings in the approximate amount of $2.08 million. The property
is appraised on the tax roll at 2.4 million. There are real
property taxes owed in the amount of approximately $270,000. Wells
Fargo Bank, N.A. also is secured by inventory and accounts
receivable of a co-debtor on the building note, Uzodinma Raphael
Dim, MD, PA.

As adequate protection for the use of cash collateral, Wells Fargo
is granted a replacement lien upon the Debtor's land and building,
leases and rents; to the extent of the current balance of the
account.

Wells Fargo will receive adequate protection payments upon the real
estate lien note in the amount of $11,000 per month commencing
December 26, 2023, with a like payment on the 26th of each month
thereafter.

A covenant that the Debtor will use the cash collateral only in the
ordinary course of business and according to the operating budget
which the Debtor will propose, so that the Debtor's expenditures
thereon will not exceed 110% of the total budget or 110% of any
single line item thereon, without the advance written consent of
Wells Fargo Bank, N.A. first obtained.

The Debtor will make suitable provisions for the real property
taxes upon the Property through the Plan of Reorganization which
will be filed within 90 days of petition date, including taxes for
calendar year 2024, which will be payable in January of 2025.
Nothing will operate to prime the ad valorem tax liens of the City
of El Paso.

A final hearing on the matter is set for January 10 at 1 p.m.

A copy of the order is available at https://urlcurt.com/u?l=bq9tUB
from PacerMonitor.com.

                    About Chester T. Mack, LLC

Chester T. Mack, LLC owns a commercial building located at 2200
George Dieter Dr., El Paso, TX valued at $2.4 million.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. W.D. Tex. Case No. 23-31275) on December 1,
2023. In the petition signed by Uzodinma Raphael Dim, managing
member, the Debtor disclosed $2,403,481 in assets and $2,295,130 in
liabilities.

Judge Christopher G. Bradley oversees the case.

James Jopling, Esq. represents the Debtor as legal counsel.


CHICKEN SOUP: Raises Going Concern Doubt, Hires Investment Banker
-----------------------------------------------------------------
Chicken Soup for the Soul Entertainment, Inc. disclosed in a Form
10-Q Report filed with the Securities and Exchange Commission for
the quarterly period ended September 30, 2023, that substantial
doubt exists about its ability to continue as a going concern.

"There is substantial doubt about our ability to continue as a
going concern, and this could materially impact our ability to
obtain capital financing and the value of our common and preferred
stock," the Company stated.

For the nine months ended September 30, 2023, the Company generated
negative cash flows from operations of $21.4 million and had a
deficit of $783.4 million at September 30, 2023.

CSSE's merger with Redbox occurred in August 2022. The merger
included the assumption of $359.9 million of debt. The ability to
service this debt was predicated on a partial return to pre-COVID
levels in the number and cadence of theatrical releases that were
available to the company for its kiosk network, as well as cost
synergies. The corresponding rebound in demand for physical kiosk
rentals was expected to return to approximately a third of 2019
levels, along with expected synergies from the acquisition, would
generate sufficient cash flows to cover the cash needs of the
combined businesses.

The Company's operating plan and budget called for the Company to
obtain a working capital loan of up to $40 million secured by a
first lien on the Company's accounts receivable. A working capital
loan meeting this criteria is specifically contemplated and
permitted under the terms of the Company's primary credit facility,
and was expected to be sufficient to enable the Company to take
advantage of the expected rebound in theatrical releases which was
set to occur in the late spring of 2023.

While the Company was offered a loan facility by a reputable
private lending fund on terms compliant with the credit facility,
the new loan facility was not approved by the Company's primary
lender.  Thus, as the flow of theatrical releases began to increase
following COVID-19, the Company's inability to secure the accounts
receivable loan hampered its ability to pay for and secure new
content, which began to strain relationships with the Company's
creditors, including content providers. As a result, the Company
was unable to pay for all the movies that were offered to it by its
providers, and as a result operating results failed to meet
management's expectations, particularly in Redbox's kiosk rentals,
resulting in insufficient cash flows and a significant working
capital deficit hampering our ability to operate the business
efficiently.  

In order to partially replace the working capital shortfall
resulting from the lack of the aforementioned working capital loan,
the Company factored its short-dated receivables but was unable to
factor its long-term receivables (which it expected to create
additional liquidity generally sufficient to cover the shortfall).
Also, the Company launched initiatives to improve its efficiency
and reduce its cost structure, including, but not limited to, (i)
optimizing its kiosk network, (ii) evaluating and implementing
workforce reductions across its supply chain and corporate teams
and (iii) maximizing cost synergies across the combined
businesses.

"The combination of these factors has resulted in asserted defaults
and/or contractual terminations with critical content and service
providers, impacting our ability to procure and monetize content
efficiently across our distribution platforms. Due to the on-going
impact of the above factors on our current and future results of
operations, cash flows and financial condition, there is
substantial doubt as to the ability of the Company to continue as a
going concern," the Company said.

"In order to address these conditions, the Company has undertaken
and is evaluating a number of strategic initiatives that management
believes can provide sufficient financing to fund its operations.
The Company has i) hired an investment bank, Solomon Partners, and
other advisors to help sell assets and to assess strategic
alternatives to maximize the value for all shareholders; ii)
procured three additional non-binding term sheets from third-party
lenders, two for $50 million each and one for $145 million to
provide additional financing that we believe should be sufficient
to fund our future operations if and when closed; and iii) been
engaged in active discussions to modify the underlying terms of our
existing loan agreement, including, i) allowing us to close up to
an additional $195 million of financing, ii) extension of terms on
the loan and iii) conversion of the entire existing debt and
accrued interest into a minority and noncontrolling interest in the
Class A common stock of CSSE.  As these term sheets and
negotiations are nonbinding, have not been concluded, and lenders
have no obligation to provide any additional loans or to extend or
modify credit agreements, these plans to alleviate the substantial
doubt may not be successful in whole or in part."

The Company has evaluated the impact of the additional financing
and restructuring actions and initiatives described above on its
ability to continue as a going concern. Absent an amendment to the
terms of our primary credit facility and a viable solution under
one of the Company's strategic alternatives, the Company intends to
exercise all remedies available to it.  

Accordingly, based on the Company's financial position at September
30, 2023, history of recurring losses and negative operational cash
flows, along with debt maturities and interest payments in the next
12 months, The Company reviewed its ability to continue as a going
concern and have concluded that there is no sufficient cash flows
and substantial doubt exists about the ability of the Company to
continue as a going concern.

"As of September 30, 2023, we had cash and cash equivalents of $4.1
million, which includes $3.7 million of restricted cash. Our total
gross debt outstanding was $548.8 million as of September 30, 2023,
of which $44.9 million is comprised of outstanding principal under
our 9.50% Notes due 2025, $460.8 million under our HPS Credit
Facility, $6.2 million under our Union Bank revolving credit
facility, $31.0 million on our Film Acquisition Advances and
additional debt of $5.9 million for capital leases and other debt
financing," the Company continued.

"During the nine months ending September 30, 2023 outstanding debt,
net of dent issuance costs, increased $51.7 million primarily due
to our election to add the interest due on the debt to the debt
(PIK) under our HPS credit facility, which allows us the ability to
PIK our interest payments through February 11, 2024. The amount of
principal due in the next twelve months is approximately $22.2
million.

"During the nine months ended September 30, 2023, the Company
completed the sale of an aggregate of 1,179,704 shares of Series A
Preferred Stock, for net proceeds of $18.6 million, pursuant to an
"At the Market Issuance.

"During the nine months ended September 30, 2023, the Company
completed the sale of an aggregate of 3,375,897 shares of Class A
Common Stock, for net proceeds of $5.8 million, pursuant to an At
the Market Issuance. Additionally, in April of 2023, the Company
raised $10.4 million through a public offering of 4,688,015 shares
of its Class A common stock at a price of $2.30 per share.

"We have declared monthly dividends of $0.2031 per share on our
Series A Preferred Stock to holders of record as of each month end
for each of the nine months ended September 30, 2023 and 2022.
Total dividends declared during the nine months ended September 30,
2023 and 2022 were $9.9 million and $7.1 million, respectively."

For the three months ended September 30, 2023, the Company incurred
a net loss of $430 million compared to a net loss of $18 million
for the same period in 2022.

A full-text copy of the Form 10-Q is available at
http://tinyurl.com/56sk95t2

                           About CSSE

Chicken Soup for the Soul Entertainment, Inc. is a Delaware
corporation formed on May 4, 2016, that provides premium content to
value conscious consumers. The Company is one of the largest
advertising-supported video-on-demand (AVOD) companies in the U.S.,
with three flagship AVOD streaming services: Redbox, Crackle and
Chicken Soup for the Soul. In addition, the Company operates Redbox
Free Live TV, a free ad-supported streaming television service
(FAST), with approximately 180 channels as well as a transaction
video-on-demand (TVOD) service. To provide original and exclusive
content to its viewers, the company creates, acquires, and
distributes films and TV series through its Screen Media and
Chicken Soup for the Soul TV Group subsidiaries. Chicken Soup for
the Soul Entertainment is a subsidiary of Chicken Soup for the
Soul, LLC, which publishes the famous books series and produces
super-premium pet food under the Chicken Soup for the Soul (CSS)
brand name.

As of September 30, 2023, the Company has approximately $481
million in total assets and $890 million in total liabilities.



CHINA AOYUAN: Chapter 15 Case Summary
-------------------------------------
Lead Debtor: China Aoyuan Group Limited
             Units 1901-2
             19th Floor, One Peking
             No. 1 Peking Road
             Tsim Sha Tsui, Kowloon
             Hong Kong.

Business Description: The business of the Aoyuan Group is the
                      development and sale of residential and
                      commercial properties.  The Aoyuan Group's
                      projects comprise various types of  
                      developments, including residential
                      apartments, commercial apartments,
                      low-density residentials, retail shops and
                      others.  The geographical regions in which
                      the Aoyuan Group subsidiaries operate are  
                      focused in the Guangdong-Hong Kong-Macao
                      Greater Bay Area as well as Southern China,
                      the core region of Central and Western
                      China, Eastern China, and the
                      Bohai Economic Rim.  The Aoyuan Group has
                      established an extensive urban redevelopment
                      layout and is a key player in urban
                      redevelopment in the Greater Bay Area.  The
                      Aoyuan Group also has property development
                      and investment projects in Canada and Hong
                      Kong, and holds a 24.68% stake in Healthy
                      Life, which is a property management
                      services and commercial operational services
                      provider in the PRC.

Chapter 15 Petition Date: December 20, 2023

Court: United States Bankruptcy Court
       Southern District of New York

Two affiliates that concurrently filed voluntary petitions under
Chapter 15 of the Bankruptcy Code:

     Debtor                                  Case No.
     ------                                  --------
     China Aoyuan Group Limited (Lead Case)  23-12030
     Add Hero Holdings Limited               23-12031

Judge: Hon. John P. Mastando III

Foreign Proceeding: Pending before the High Court
                    of the Hong Kong Special
                    Administrative Region Court
                    of First Instance

Foreign Representatives: Chen Zhi Bin and David Wan
                         Units 1901-2, 19th Floor
                         Peking No. 1, Peking Road
                         Tsim Sha Tsui, Kowloon
                         Hong Kong

Foreign
Representatives'
Counsel:                 Christopher J. Hunker, Esq.
                         LINKLATERS LLP
                         Phone: 212-903-9000
                         Email: christopher.hunker@linklaters.com

Estimated Assets: Unknown

Estimated Debt: Unknown

Full-text copies of the Chapter 15 petitions are now available for
download at PacerMonitor.com.


CLEVELAND-CLIFFS INC: S&P Affirms 'BB-' ICR, Off Watch Developing
-----------------------------------------------------------------
S&P Global Ratings removed its ratings on Cleveland-Cliffs Inc.
from CreditWatch, where S&P placed them with developing
implications on Aug. 13, 2023, and affirmed all ratings, including
its 'BB-' issuer credit rating on the company.

S&P also affirmed its 'BB+' issue-level rating on the senior
secured debt, its 'BB-' rating on the senior unsecured debt, and
its 'B' rating on the subordinated debt.

The positive outlook reflects S&P's expectation that Cliffs will
continue to strengthen its balance sheet and enhance the cushion in
its credit metrics to support a higher rating.

Cleveland-Cliffs Inc.'s bid to acquire United States Steel Corp.
(USS; BB-/Watch Pos/--) was unsuccessful following USS's
announcement of a definitive agreement with Nippon Steel Corp.
(BBB+/Watch Neg/--).

Cliffs will significantly increase share buybacks while it
continues to deleverage. On Dec. 18, 2023, Cliffs announced its
intention to aggressively increase share buybacks. The company
launched a $1 billion share buyback program on Feb. 10, 2022, and
has $608 million remaining as of Sept. 30, 2023. Although the
company generated significant free operating cash flows (FOCF) over
the past 24 months, it prioritized debt repayment over share
repurchases, which resulted in significant debt reduction over the
period. For example, from Jan. 31, 2022 to Sept. 30, 2023, Cliffs
generated adjusted FOCF of about $2.7 billion but applied less than
20% of the funds toward share buybacks, while it used most of the
remainder for debt repayments. S&P said, "While we expect similar
trend of FOCF generation over our forecast period, we believe the
pace of deleveraging will be slower compared with the past 24
months as the company aims to increase the percentage of FOCF
allotment for share buybacks to about 50% from less than 20%.
Notwithstanding, we expect the company will continue to strengthen
its balance sheet and enhance the cushion in its credit metrics to
help withstand volatility associated with steel markets."

S&P said, "We expect Cliffs will generate robust cash flows despite
weaker earnings and margins as prices moderate. Assuming steel
prices around $700-$900 per ton, FOCF generation should remain
strong at $1 billion to $1.5 billion annually in 2023 and 2024,
benefitting from a higher working capital inflows and lower capital
expenditures. In 2022, the company dedicated significant resources
to upgrade their facilities and do not expect any major works until
at least 2026. Hence, we assume capex of $650 million-$750 million
over our forecast period, compared with $934 million last year.

"We believe Cliffs will end 2023 with adjusted EBITDA close to $2
billion, about 33% decline from 2022 and about 42% decline from
2021, highlighting the high volatility associated with the
industry. The main driver behind the decline in profitability is
lower steel prices (hot-rolled coil), which have cooled off after
reaching highs of close to $2,000/ton in 2021. We assume HRC prices
of $700-$800 per ton over our forecast period, slightly lower than
average price of close to $1,000 per ton in 2022. Nevertheless, we
expect EBITDA of $2 billion-$2.5 billion over our forecast period
as higher shipment volumes and lower costs will partly offset the
weakness in prices." Weakening EBITDA margins in the industry is
causing mills to push down raw material prices lower, especially
coke. Overall, adjusted leverage could likely be in the lower end
of the 2x-3x range in 2023, before strengthening further to close
to 2x or below in outer years as it continues to deleverage.

Cliffs is well positioned to take advantage of favorable industrial
and macroeconomic trends. S&P Global forecasts annual light vehicle
sales of 15.4 million–15.5 million units in 2023–2025, which
compares favorably with 13.8 million in 2022. Given the significant
investment in its equipment and facilities last year to maintain
and improve supply to the automotive industry, Cliffs was able to
increase shipment volumes to the automotive markets in 2023, a
trend that should continue over the next two years. The company
also obtained favorable pricing in annual contract renewals with
automotive customers, which should partially provide some stability
in earnings given the fixed price nature of these contracts.
Government legislation such as Inflation Reduction Act,
Infrastructure Bill, and the CHIPs and Science Act should spur
demand in Cliffs' other end markets such as infrastructure and
manufacturing, distributors and convertors and other steel
producers. Furthermore, S&P expects capacity utilization in the
industry will remain supportive of higher-than-average steel prices
as steel producers continue to maintain supply discipline in the
industry.

S&P said, "Our positive outlook reflects our expectation that
Cliffs will continue generating strong cash flows over the next 12
months despite lower earnings. We believe the strong cash flow
generation will support further debt repayment and increased share
buybacks as it continues to strengthen its balance sheet. We expect
leverage close to 2x.

"We could upgrade Cliffs over the next 12 months if it continues
paying down debt such that it sustains ample cushion in its credit
metrics to absorb inherent steel market volatility. Specifically,
we would expect debt to EBITDA of about 2x or better in a strong
pricing environment or less than 3x in a normal pricing
environment.

"We could revise our outlook on Cliffs to stable within the next 12
months if its leverage and cash flow metrics deteriorate materially
from our base-case scenario. This could be caused by factors
including, but not limited to, market weakness, operational
challenges, and a more aggressive-than-anticipated share buybacks
that materially limits deleveraging. In such scenarios, we would
expect leverage above 3x."



COMMUTER ADVERTISING: Court OKs Interim Cash Collateral Access
--------------------------------------------------------------
The U.S. Bankruptcy Court for the Southern District of Ohio,
Western Division at Dayton, authorized Commuter Advertising, Inc.
to use cash collateral on an interim basis, in accordance with the
budget, with a 15% variance.

As adequate protection for any diminution in the value of the
entities asserting interests in the cash collateral, the Debtor
will make scheduled nonaccelerated payments of principal and
interest to Huntington Bank and make scheduled nonaccelerated
payments of principal and interest to the Small Business
Administration as set forth in the Budget.

As additional adequate protection, each entity holding a valid
enforceable lien in the cash collateral has been granted a lien
upon the property of the Debtor of the same type and description as
the prepetition collateral in which that entity held a security
interest as of the Petition Date to secure any claim that entity
might have under 11 U.S.C. section 507(b) of the Petition Date for
the diminution in value caused by the usage of cash collateral up
to the amount used by the order, provided, however, that all such
liens will be subject to any previously perfected and enforceable
liens on the cash collateral.

A copy of the order is available at https://urlcurt.com/u?l=oqo8mP
from PacerMonitor.com.

                  About Commuter Adverting, Inc.

Commuter Adverting, Inc. sought protection under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. S.D. Ohio Case No. 23-31504) on
September 19, 2023. In the petition signed by Russ Gottesman,
president, the Debtor disclosed up to $1 million in assets and up
to $10 million in liabilities.

Judge Guy R. Humphrey oversees the case.

Denis E. Blasius, Esq., at Thomsen Law Group, LLC, represents the
Debtor as legal counsel.


COMMUTER ADVERTISING: Ongoing Operations to Fund Plan Payments
--------------------------------------------------------------
Commuter Advertising, Inc., filed with the U.S. Bankruptcy Court
for the Southern District of Ohio a Subchapter V Plan of
Reorganization dated December 18, 2023.

The Debtor is a Delaware Corporation headquartered in Dayton, Ohio.
Commuter Ads contracts with various public transit agencies (the
"Transit Agencies") across the United States to place
advertisements from third parties on their buses, trains, subways,
and other vehicles operated by the Transit Agencies.

Commuter Ads enjoyed steadily increasing sales and business
opportunities from its formation until 2020. But as a company that
relies solely upon consumer use of public transportation for its
business income, the COVID-19 pandemic hit Commuter Ads especially
hard. Adding to these issues, Commuter Ads was faced with an
allegation of wrongful termination of a former employee (the
"Terminated Employee").

On March 22, 2023 the arbitration award was certified in the United
States District Court for the Southern District of Ohio, Case No.
22-cv-00219 (the "District Court Case"), awarding judgment against
the Debtor in the amount of $637,182.13 (the "Judgment"), in favor
of the Terminated Employee. Post judgment settlement efforts with
the Terminated Employee were unsuccessful, and on June 23, 2023,
PNC Bank was served with an Order and Notice of Garnishment in the
District Court Case (the "Garnishment").

Commuter Ads has not yet been able to fully recover from the
difficulties experienced during the Pandemic. This, combined with
the Judgment and continued threat of garnishment led Commuter Ads
to the decision to file for Chapter 11 protection.

This Plan provides for 2 classes of secured claims and 1 class of
general unsecured claims. This Plan also provides for the payment
of administrative and priority claims with administrative claims to
be paid in full on the effective date of this Plan or upon such
other terms as may be agreed upon by the holder of the claim and
the Debtor, and priority claims to be paid in full as provided in
Section 1129(a)(9)(C) of the Bankruptcy Code.

Class UN-G consists of any other unsecured claim against the Debtor
that does not fall within any of the other Classes listed herein.
Class UN-G includes the claim of any creditor who has filed a
certificate of judgment lien against the Debtor. Debtor owns no
real estate, and as such, any certificate of judgment liens against
the Debtor is wholly unsecured and any such liens will be deemed
released upon confirmation of this Plan. This amount also includes
any non-priority unsecured portion of the State of Ohio Department
of Taxation claim and the Internal Revenue Service claim, as
Allowed, pending Debtor's review of same. The Debtor reserves the
right to object to any claims, and intends to negotiate amicable
resolution in the event of any disputes, if possible.

The Class UN-G Claims shall be Allowed in the amount finally
determined by the Court and shall be paid by Reorganized Debtor on
a pro rata basis pursuant to this Plan and the Projections, and
after payment of the Priority Claims and resolution of all Disputed
Claims. The unsecured pool is approximately $2,400,000.00 based
upon Proofs of Claim filed and the debts listed as non-contingent,
liquidated and undisputed on Schedule F of the Petition. However,
the Debtor expects a modest reduction of this amount after
discussion with certain creditors and potential claim objections.
The Claims Bar Date was December 1, 2023.

Class E consists of any Equity Interest in the Debtor. All Equity
Holders will retain their interest in the Debtor.

The Plan will be funded by the disposable income of the Debtor from
its ongoing business operations as set forth in the Projections
(the "Projections") and as more fully described herein. These
payments, along with any other amounts recovered or paid into the
Plan, may be referred to herein collectively as the "Plan
Proceeds."

A full-text copy of the Subchapter V Plan dated December 18, 2023
is available at https://urlcurt.com/u?l=ZmVM9R from
PacerMonitor.com at no charge.

Attorney for Debtor:

     Darlene E. Fierle, Esq.
     Ira H. Thomsen, Esq.
     Denis E. Blasius, Esq.
     THOMSEN LAW GROUP, LLC
     140 North Main Street, Suite A
     Springboro, OH 45066
     Telephone: (937) 748-5001
     Facsimile: (937) 748-5003
     Email: ithomsen@ihtlaw.com
            dfierle@ihtlaw.com
            dblasius@ihtlaw.com

                   About Commuter Adverting

Commuter Adverting, Inc., contracts with various public transit
agencies (the "Transit Agencies") across the United States to place
advertisements from third parties on their buses, trains, subways,
and other vehicles operated by the Transit Agencies.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Ohio Case No. 23-31504) on September
19, 2023. In the petition signed by Russ Gottesman, president, the
Debtor disclosed up to $1 million in assets and up to $10 million
in liabilities.

Judge Guy R. Humphrey oversees the case.

Denis E. Blasius, Esq., at Thomsen Law Group, LLC, is the Debtor's
legal counsel.


CSI COMPRESSCO: Moody's Puts 'Caa1' CFR Under Review for Upgrade
----------------------------------------------------------------
Moody's Investors Service placed CSI Compressco LP's ratings under
review for upgrade, including its Caa1 Corporate Family Rating, B3
senior secured first lien notes rating, and Caa1-PD Probability of
Default Rating. The Speculative Grade Liquidity (SGL) rating
remains unchanged at SGL-3. Previously, the outlook was stable.

These actions follow the announcement that CSI Compressco will be
acquired by Kodiak Gas Services, Inc. (Kodiak Gas Services,
unrated) in a 100% equity-funded transaction. The transaction is
expected to close in the second quarter of 2024, subject to certain
regulatory approvals and other closing conditions. Upon closing,
CSI Compressco unitholders will own approximately 14% of the
combined company on a fully diluted basis.

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

CSI Compressco's ratings were placed on review for upgrade based on
its potential combination with Kodiak Gas Services, which would
result in company with greater scale, lower debt leverage, and
greater financial resources. The combined company would have the
largest fleet in North America with 4.3 million revenue-generating
horsepower, the largest fleet in the Permian Basin with 2.8 million
horsepower, and asset utilization in excess of 95%.

Kodiak Gas Services has publicly stated its intention to refinance
all of CSI Compressco's debt, which could result in Moody's
withdrawing all of CSI Compressco's ratings.

Headquartered in The Woodlands, TX, CSI Compressco LP is a publicly
traded master limited partnership (MLP) providing primarily
compression-based production enhancement services. CSI Compressco
is controlled by Spartan Energy Partners LP (Spartan, unrated)
through its 0.5% general partnership (GP) stake and approximately
45% limited partnership (LP) interest as of March 31, 2023.

In January 2021, Spartan Energy Partners LP (Spartan) acquired
CSI's General Partner, IDRs, and a majority of common units from
TETRA Technologies, Inc. (TETRA, unrated). Spartan, majority owned
by Silverhawk Capital Partners and based out of Texas is a provider
of gas treating, compression, and processing services.

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


DENN-OHIO LLC: Hires Rea & Associates Inc. as Accountant
--------------------------------------------------------
Denn-Ohio, LLC seeks approval from the U.S. Bankruptcy Court for
the Western District of Michigan to employ Rea & Associates, Inc.
as accountant.

The firm's services include:

   a. recording of transactions into books of record of the
Debtor;

   b. providing monthly closing of books and records including
adjusting journal entries and reconciliation of balance sheet
account;

   c. preparing monthly income statements and balance sheets;

   d. reviewing and analyzing of monthly financial statements and
underlying transactions to assess performance of the Debtor and
provide insights into financial condition and operations;

   e. monitoring and reporting cash position and short-term cash
forecasting;

   f. preparing and filing of sales tax and commercial activity tax
returns, 1099's, and other compliance-related matters; and

   g. preparing monthly operating reports for the U.S. Trustee's
Office.

The firm will be paid at these rates:

     Principals                $300 per hour
     Senior Managers           $260 per hour
     Supervisors/Managers      $175 per hour
     Specialists/Associates    $130 per hour

The firm held a retainer of $33,135.60.

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

Kathryn Matz, a partner at Rea & 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:

     Kathryn Matz
     Rea & Associates, Inc.
     1220 Moore Rd Suite C
     Avon, Ohio 44011
     Tel: (216) 573-9073

              About Denn-Ohio, LLC

Denn-Ohio, LLC operates its Denny's franchises at 10 leased
commercial properties in Michigan, Ohio, and Kentucky.

Denn-Ohio filed a petition under Chapter 11, Subchapter V of the
Bankruptcy Code (Bankr. W.D. Mich. Case No. 23-02533) on Oct. 31,
2023, with $1,860,816 in assets and $4,567,989 in liabilities.
Thomas F. Pilbeam, member, signed the petition.

Judge John T. Gregg oversees the case.

Steven M. Bylenga, Esq., at CBH Attorneys & Counselors, PLLC,
represents the Debtor as legal counsel.


ECM STRAITS: Chapter 15 Case Summary
------------------------------------
Lead Debtor: ECM Straits Fund I, LP
             Maples Corporate Services Limited
             P.O. Box 309, Ugland House
             Grand Cayman, Cayman Islands KY1-1104

Business Description: ECM was formed to make venture capital
                      investments in tech-enabled growth companies
                      located primarily in the United States,  
                      Malaysia, Indonesia and Turkey.  The term of
                      the partnership expired pursuant to the
                      terms of the Partnership Agreement and, as a
                      matter of Cayman Islands law, ECM
                      automatically entered into voluntary
                      liquidation on Nov. 25, 2021, with the
                      General Partner acting as its liquidator.

Foreign Proceeding:  Grand Court of the Cayman Islands
                     No. FSD 230 of 2022

Chapter 15 Petition Date: December 20, 2023

Court: United States Bankruptcy Court
       Southern District of New York

Three affiliates that concurrently filed voluntary petitions for
relief under Chapter 15 of the Bankruptcy Code:

     Debtor                                   Case No.
     ------                                   --------
     ECM Straits Fund I, LP (Lead Case)       23-12044
     ECM Straits Fund UGP I, Ltd.             23-12046
     TransAsia E-Commerce Inc.                23-12047

Judge: Hon. Martin Glenn

Foreign Representatives: Michael Green, Michael Penner, and
                         Matthew Becker
                         Joint Official Liquidators
                         Deloitte & Touche LLP

Foreign Representatives'
Counsel:                 John A. Pintarelli, Esq.
                         PILLSBURY WINTHROP SHAW PITTMAN LLP
                         Phone: 212-858-1000
                         Email: john.pintarelli@pillsburylaw.com

Estimated Assets: Unknown

Estimated Debt: Unknown

Full-text copies of the Chapter 15 petitions are now available for
download at PacerMonitor.com.


ENDO INT'L: Claims to be Paid from Available Cash & Exit Financing
------------------------------------------------------------------
Endo International plc and its Affiliated Debtors filed with the
U.S. Bankruptcy Court for the Southern District of New York a
Disclosure Statement with respect to Joint Chapter 11 Plan dated
December 19, 2023.

Endo is a diversified specialty pharmaceutical company that
develops, manufactures, markets, and distributes pharmaceutical
products across four reportable segments: Branded Pharmaceuticals,
Sterile Injectables, Generic Pharmaceuticals and International
Pharmaceuticals.

The Plan is the result of multiple resolutions reached through a
months-long mediation process among the Debtors and key parties in
interest, including the Ad Hoc First Lien Group, Multi-State Endo
Executive Committee, the Committees, and the FCR, and provides for
an equitable distribution of recoveries to the Debtors' creditors.
The Debtors, the Ad Hoc First Lien Group, the Committees, and the
FCR believe that the Plan represents the optimal means of
implementation for the resolution of these Chapter 11 Cases and the
settlements.

Pursuant to the Plan, the Debtors will use the net proceeds from
the Syndicated Exit Financing (to the extent implemented), the net
proceeds from the Rights Offerings, and cash on hand to fund Plan
payments and distributions that are payable in cash. In the period
before the Confirmation Hearing, the Debtors intend to file a
motion seeking approval of and authorization to pursue the Rights
Offerings and the Backstop Commitment Agreement, which motion may
be heard at the same time as the Confirmation Hearing. The Rights
Offerings and the Backstop Commitment Agreements are a key
component of the Plan. The Rights Offerings are integrated with the
treatment of Allowed First Lien Claims, Allowed Second Lien
Deficiency Claims, and Allowed Unsecured Notes Claims.

Once the Debtors' path towards a 363 Sale came into focus, the
Debtors and the Ad Hoc First Lien Group worked quickly to develop
and negotiate the RSA, a sale term sheet (the "Sale Term Sheet"),
and bidding procedures. The centerpiece of the RSA was a stalking
horse bid (the "Stalking Horse Bid") to be provided by one or more
entities formed in a manner acceptable to the Ad Hoc First Lien
Group (the "Stalking Horse Bidder" or "Buyer") to purchase
substantially all of the Company's assets.

As more fully set forth in the RSA, the Stalking Horse Bid included
an offer to purchase substantially all of the Debtors’ assets for
an aggregate purchase price comprised of (a) a credit bid in full
satisfaction of the Prepetition First Lien Indebtedness
(approximately $6 billion), (b) $122 million (later reduced to $116
million) to wind-down the Debtors' operations following the Sale
closing date, (c) $5 million in cash on account of certain
unencumbered Transferred Assets (as defined in the RSA), (d)
pre-closing professional fees, and (e) the assumption of certain
liabilities. Importantly, the Stalking Horse Bidder also agreed to
make offers of employment to all of the Company's active
employees.

The Plan provides that holders of Claims in Class 1 (Priority Non
Tax Claims) and Class 2 (Other Secured Claims) will receive payment
in full in cash on the Effective Date of the Plan or reinstatement
or such other treatment that the Debtors elect that results in
holders of such Claims or Interests being unimpaired. At the
election of the Debtors, with the consent of the Required
Consenting Global First Lien Creditors, holders of Claims or
Interests in Class 12 (Intercompany Claims) and Class 13
(Intercompany Interests) will be either unimpaired or impaired and
not receive any distribution under the Plan.

Class 4(B) consists of Other General Unsecured Claims. Except to
the extent that a holder of an Other General Unsecured Claim agrees
to less favorable treatment, on the Effective Date, in full and
final satisfaction, settlement, release, and discharge of, and in
exchange for the Other General Unsecured Claims, (i) the GUC Trust
shall receive the GUC Trust Consideration in accordance with the
GUC Trust Documents; and (ii) each Other General Unsecured Claim
shall automatically, and without further act, deed, or court order,
be channeled exclusively to the GUC Trust, and all of the Debtors'
liability for such Claim shall be assumed by the GUC Trust, and
such Other General Unsecured Claim shall thereafter be asserted
exclusively against the GUC Trust and treated solely in accordance
with the terms, provisions, and procedures of the GUC Trust
Documents, which shall provide that Other General Unsecured Claims
shall be either Allowed and administered by the GUC Trust or
otherwise Disallowed and released in full. Holders of Allowed Other
General Unsecured Claims shall receive a recovery, if any, from the
GUC Trust Consideration.

Incremental Trust Distributions in Exchange for Granting GUC
Releases. The procedures governing Distributions set forth in the
GUC Trust Documents shall provide for an additional payment by the
GUC Trust to any holder of an Allowed Other General Unsecured Claim
who is entitled to receive a Distribution from the GUC Trust, with
such additional payment to be calculated by multiplying (i) the
amount of any Distribution to be made to such holder pursuant to
the GUC Trust Documents, by (ii) a multiplier of 4x, for any such
holder that grants the GUC Releases, which additional payment by
the GUC Trust shall be in exchange for such holder's grant of the
GUC Releases.

The Debtors contemplate that the net proceeds from the Syndicated
Exit Financing (to the extent implemented), the net proceeds from
the Rights Offerings, and the Debtors' cash on hand will provide
the Debtors with the necessary liquidity to fund the Debtors' cash
distributions under the Plan and their business operations upon
emergence from bankruptcy. Further, the Plan will allow the Debtors
or the Post-Emergence Entities, as the case may be, to transfer
funds among themselves as they determine to be necessary or
appropriate to enable the applicable PostEmergence Entities to
satisfy any obligations under the Plan and the PSA.

A full-text copy of the Disclosure Statement dated December 19,
2023 is available at https://urlcurt.com/u?l=LA1aM1 from Kroll
Restructuring Administration, LLC, claims agent.

Counsel for Debtors:

     SKADDEN, ARPS, SLATE, MEAGHER & FLOM LLP
     Paul D. Leake, Esq.
     Lisa Laukitis, Esq.
     Shana A. Elberg, Esq.
     Evan A. Hill, Esq.
     One Manhattan West
     New York, New York 10001
     Tel: (212) 735-3000
     Fax: (212) 735-2000

                    About Endo International

Endo International plc (OTC: ENDPQ) is a generics and branded
pharmaceutical company.  It develops, manufactures, and sells
branded and generic products to customers in a wide range of
medical fields, including endocrinology, orthopedics, urology,
oncology, neurology, and other specialty areas.  On the Web:
http://www.endo.com/         

On Aug. 16, 2022, Endo International and certain of its
subsidiaries initiated voluntary prearranged Chapter 11 proceedings
(Bankr. S.D.N.Y. Lead Case No. 22-22549).

On May 25, 2023, Operand Pharmaceuticals Holdco II Limited and
Operand Pharmaceuticals Holdco III Limited each filed a voluntary
Chapter 11 petition also in the U.S. Bankruptcy Court for the
Southern District of New York.  On May 31, 2023, Operand
Pharmaceuticals II Limited and Operand Pharmaceuticals III Limited
each filed a voluntary Chapter 11 petition also in the Southern
District of New York.

The Company's cases are jointly administered before the Honorable
James L. Garrity, Jr.

Endo initiated the financial restructuring process after reaching
an agreement with a group of its senior debtholders on a
transaction that would substantially reduce outstanding debt,
address remaining opioid and other litigation-related claims, and
best position Endo for the future.  This would allow the Company to
advance its ongoing business transformation from a strengthened
financial position to create compelling value for its stakeholders
over the long term.

Endo's India-based entities are not part of the Chapter 11
proceedings. The Company has filed recognition proceedings in
Canada and expects to file similar proceedings in the United
Kingdom and Australia.

The Debtors tapped Skadden, Arps, Slate, Meagher & Flom, LLP as
legal counsel; PJT Partners, LP as investment banker; and Alvarez &
Marsal North America, LLC as financial advisor.  Kroll
Restructuring Administration, LLC, is the claims agent and
administrative advisor.  A Website dedicated to the restructuring
is at http://www.endotomorrow.com/           

Roger Frankel, the legal representative for future claimants in the
Chapter 11 cases, tapped Frankel Wyron LLP and Young Conaway
Stargatt & Taylor, LLP, as legal counsels, and Ducera Partners,
LLC, as investment banker.


FTX GROUP: Settles Dispute With Bahamas Liquidators
---------------------------------------------------
FTX Trading Ltd. (d.b.a. FTX.com) and its affiliated debtors
announced Dec. 19, 2023, that they have reached a global settlement
with Brian C. Simms KC, Peter Greaves and Kevin Cambridge, the
Joint Official Liquidators (the "JOLs") on behalf of FTX Digital
Markets Ltd., the wholly-owned subsidiary of the Debtors that is
subject to a liquidation proceeding in The Bahamas.  

The settlement is reflected in a Global Settlement Agreement,
signed by the parties Dec. 19.  The Global Settlement Agreement is
subject to the approval of the U.S. Bankruptcy Court for the
District of Delaware and the Supreme Court of the Bahamas Court
(together, the "Courts"), which approvals the parties have agreed
to seek promptly.

The Global Settlement Agreement reflects a novel and
mutually-beneficial solution to the complex cross-border legal
issues raised by the circumstances of the collapse of the FTX
group.  Under the Global Settlement Agreement, and subject to the
approval of the two Courts:

  * For the purposes of making distributions to FTX.com customers,
the FTX Debtors and FTX Digital Markets will pool assets and
coordinate the establishment of reserves and the timing and amount
of distributions, in order to ensure that FTX.com customers in both
proceedings receive substantially identical relative distributions
at substantially identical times.

  * Subject to the Global Settlement Agreement, all customers of
FTX.com (other than insiders and certain excluded customers against
whom the FTX Debtors have pending or potential claims) will have
the election to have their claims reconciled and paid in the
Chapter 11 cases of the FTX Debtors or in the liquidation
proceeding for FTX Digital Markets in the Bahamas, under elective
procedures to be finalized and proposed to the Courts for prior
approval. The parties intend that this election by customers will
not have material economic consequences for holders of claims.

  * The FTX Debtors and FTX Digital Markets have agreed to seek to
reconcile their approaches to the valuation of FTX.com customer
claims in order to minimize potential discrepancies in the
administration of their respective proceedings.

  * All FTX.com customer claims for cash or digital assets (other
than those relating to NFTs) will be valued in both proceedings in
U.S. Dollars as of the applicable petition dates, with no
differential payments based on post-petition fluctuations in asset
prices.

  * The valuation of digital assets at the petition time will
reflect a consensual approach between the FTX Debtors and FTX
Digital Markets, approved by both Courts.

  * FTT interests against the FTX Debtors and FTX Digital Markets
will be treated as equity and not receive any recovery.

  * customer preferences will be reconciled in a
jointly-administered process, pursuant to which the FTX Debtors and
FTX Digital Markets will apply a consensual preference policy
informed by the settlement announced by the FTX Debtors on October
16, 2023.

  * FTX DM will adopt the same know-your-customer procedures
implemented by the FTX Debtors in the Chapter 11 cases. KYC will be
implemented in a coordinated manner designed to ensure compliance
with applicable law in the United States, The Bahamas and all other
applicable jurisdictions.

  * Eligible FTX.com customers are expected to make the election on
their plan ballot or by a separate process in the second quarter of
2024 to determine the jurisdiction in which they elect to have
their claims reconciled and paid. The FTX Debtors and FTX Digital
Markets currently anticipate that eligible FTX.com customers will
be able to make this election either in response to Chapter 11 plan
ballots distributed by the FTX Debtors or a separate proof of debt
form filed in FTX Digital Markets' liquidation proceeding.

  * FTX.com customers will be required to elect to file their claim
either against the FTX Debtors or FTX Digital Markets, and shall
not be permitted to file the same claim in both proceedings and
will release their claims in the proceeding that is not elected.
Eligible FTX.com customers that do not make any election will have
their claims reconciled and paid in the Chapter 11 cases.

FTX.com customers are cautioned that the Global Settlement
Agreement has not been approved by either Court and may change
materially.  More information about the reconciliation and
treatment of FTX.com customer claims by the FTX Debtors and FTX
Digital Markets and related risks will be included in the
Disclosure Statement prepared by the FTX Debtors and approved by
the Bankruptcy Court prior to any solicitation of FTX.com
customers.

The Global Settlement Agreement also includes important agreements
between the FTX Debtors and FTX Digital Markets with respect to the
monetization of the assets of the FTX group and inter-estate
funding.  The parties have agreed that, subject to the approval of
both Courts, FTX Digital Markets will take the operational lead in
managing the value-maximizing disposition of real estate and other
assets in The Bahamas and in pursuing specific litigation and
avoidance actions identified in the Global Settlement Agreement as
part of the ongoing efforts to maximize recoveries for customers
and creditors.  The FTX Debtors will take the operational lead in
all other recovery activities.  In each case, the parties will
cooperate, share information and efficiently utilize the assistance
of their respective Courts.

"The Global Settlement Agreement is another critical milestone for
the FTX Debtors," said John. J. Ray III, Chief Executive Officer
and Chief Restructuring Officer of the FTX Debtors.  "The unique
challenges raised by the conflicting filings of the FTX Debtors and
FTX Digital Markets have been some of the toughest the team has
faced.  But we recognized at the beginning that we have an
overlapping constituency:  FTX.com customers.  I am thrilled to
have achieved a settlement so clearly in customer interests, one
that also respects the important role to be played by the Joint
Official Liquidators and The Bahamas in the global recovery
effort."

The Global Settlement Agreement and the Amended Plan

The Global Settlement Agreement, if approved by both Courts, will
constitute a component part of the plan of reorganization in the
Chapter 11 cases.  The amended plan of reorganization filed by the
Debtors on December 16, 2023 will be revised to incorporate the
global settlement with the JOLs and may continue to be adjusted as
the FTX Debtors continue to make progress fitting together the
parts of a consolidated approach to the consensual resolution of
the Chapter 11 cases of the FTX group.

                        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.


FTX TRADING: Enters Into Embed Settlement Agreement
---------------------------------------------------
FTX Trading Ltd. (d.b.a. FTX.com) and its affiliated debtors
(together, the "FTX Debtors") on Dec. 22 disclosed that its
affiliated debtors, Alameda Research Ltd. ("Alameda"), West Realm
Shires, Inc. ("WRS"), and West Realm Shires Services, Inc. ("WRSS")
(together, the "Plaintiffs"), have sought Bankruptcy Court
authorization to enter into a binding settlement agreement (the
"Settlement Agreement") with Samuel Bankman-Fried, Nishad Singh and
Gary Wang (together, the "Defendants") solely to resolve Adversary
Proceeding No. 23-50381 relating to the acquisition of Embed
Financial Technologies ("Embed").

Under the Settlement Agreement, the FTX Debtors will recover 100%
of the value that the Defendants obtained in connection with the
Embed acquisition, and also all assets held under the Defendants'
names at Embed. The Settlement Agreement will also not affect,
compromise or release any claims the FTX Debtors have against the
Defendants of any kind other than those claims specified in the
Settlement Agreement for the Embed avoidance action.

"This agreement is in the best interests of the FTX Debtors'
estate, creditors and stakeholders," said John J. Ray III, Chief
Executive Officer and Chief Restructuring Officer of the FTX
Debtors. "This agreement allows us to take further steps to resolve
matters at Embed and at the same time, we are not inhibited in any
way as we pursue additional outstanding claims in parallel and
advance the work underway to maximize recoveries for creditors."

On May 17, 2023, the Plaintiffs commenced Adversary Proceeding No.
23-50381 in the United States Bankruptcy Court for the District
Court Delaware (the "Bankruptcy Court") against Bankman-Fried,
Singh and Wang by filing a complaint that sought, among other
things, to avoid and recover transfers made by the Plaintiffs to
the Defendants with regard to the June 2022 acquisition of Embed by
WRS and to avoid any obligation by WRS relating to the Embed
acquisition.

Advisors

The FTX Debtors are represented by Sullivan & Cromwell LLP as legal
counsel and are assisted by Alvarez & Marsal North America, LLC as
financial advisor, Perella Weinberg Partners LP as investment
banker, Quinn Emanuel Urquhart & Sullivan, LLP as special counsel
and Landis Rath & Cobb LLP as Delaware counsel.

Additional Information

U.S. Bankruptcy Court filings and other documents related to the
court proceedings, including documents related to Adversary
Proceeding No. 23-50381 and a copy of the Settlement Agreement, are
available at https://cases.ra.kroll.com/FTX/.

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

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

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

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.



FULL-CIRCLE ATHLETE: Hires Weeks Group as Broker and Sales Agent
----------------------------------------------------------------
Full-Circle Athlete, LLC seeks approval from the U.S. Bankruptcy
Court for the Northern District of Florida to employ The Weeks
Group, LLC as broker and sales agent.

The firm will market and sell the Debtor's assets, together with
all buildings, improvements, fixtures, and appurtenances, located
at 1706 Capital Circle NE, Suite #8, Tallahassee, Florida 32308.

The firm will be paid a commission of 10 percent of the gross sales
price of the assets sold.

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:

     Tucker Sowell
     The Weeks Group, LLC
     2168 Sylvester Hyw, Suite 1
     Moultrie, GA 31768
     Tel: (229) 891-7653

              About Full-Circle Athlete, LLC

Full-Circle Athlete, LLC, doing business as D1 Training
Tallahassee, is a membership-based state-of-the-art training
facility in Tallahassee, Fla.  It offers one-on-one training, group
activities that encourage goal setting, and an environment that
promotes achievement.

Full-Circle Athlete filed Chapter 11 petition (Bankr. N.D. Fla.
Case No. 23-40240) on July 5, 2023, with $100,241 in assets and
$1,152,349 in liabilities. John Simmons, manager, signed the
petition.

Michael Moody, Esq., at Michael H. Moody Law, P.A. is the Debtor's
legal counsel.


GARNET HEALTH: Moody's Downgrades Rating on Revenue Bond to Ba2
---------------------------------------------------------------
Moody's Investors Service has downgraded Garnet Health Medical
Center's (NY) revenue bond rating to Ba2 from Baa3. The outlook has
been revised to negative from stable. The system will maintain
approximately $263.5 million of outstanding debt as of fiscal year
2023. The rating action reflects an unexpected and material
cashflow loss and decline in liquidity as a result of startup costs
for a new specialty service line, strategic capital outlays and
industrywide labor inflation. The latter is a social risk under
Moody's ESG classifications and a key driver of this rating
action.

RATINGS RATIONALE

The Ba2 rating is supported by Garnet's position as a regional
tertiary referral center and its distinctly leading market share
(over 44%) which will drive continued demand for its services.
Management expects to generate positive cash flow over the course
of 2024, with an operating cash flow margin of around 2% for the
system. However, liquidity will remain very weak, with the system's
days cash on hand projected to decline to a trough of around 35
days in 2024. Further, rebuilding cash reserves to stronger levels
will be very challenging absent swift and material performance
improvement and robust revenue growth. As a result of weak
performance, there is an increased probability that Garnet Health
Medical Center (the Obligated Group) will breach its debt service
coverage covenant of 1.25 times for the fiscal year end 2023. The
rating incorporates Moody's expectation that management will manage
financial covenants as necessary in the event of a covenant
breach.

RATING OUTLOOK

The negative outlook reflects material and multiple risks that
could result in weaker than expected operating performance for the
system (OCF margin of around 2%) and projected cash declines during
2024 (days cash on hand of around 35 days).

FACTORS THAT COULD LEAD TO AN UPGRADE OF THE RATINGS

--     Materially improved and durable operating cash flow
margins

--     Significantly improved cash reserves as measured by days
cash on hand

FACTORS THAT COULD LEAD TO A DOWNGRADE OF THE RATINGS

--     Weaker than anticipated operating cash flow margin in 2024,
which is projected to be around 2% for the system

--     Lower than expected cash reserves as measured by the
system's days cash on hand (projected to be around 35 days in 2024)
and inability to rebuild cash reserves thereafter

LEGAL SECURITY

The bonds are secured by a pledge of gross receipts of Garnet
Health Medical Center and a mortgage pledge. Financial covenants
include a 1.25 times debt service coverage ratio (measured
annually) and days cash on hand not less than 60 days before
consultant call-in (measured semi-annually). Per Garnet Health's
counsel, a debt service coverage ratio of less than 1.0 would be a
technical event of default and would potentially result in enhanced
oversight of Garnet Health Medical Center's financial position by
DASNY and/or bondholders.

PROFILE

Garnet Health Medical Center (GHMC) is a 383-bed acute care
hospital located in Orange County, serving as a regional referral
center in the Mid-Hudson Valley region of New York State. Garnet
Health (GH) is located in Middletown, New York, is the sole member
and active parent company of GHMC and Garnet Health Medical Center
- Catskills, a 218-bed acute care hospital in Sullivan County.

METHODOLOGY

The principal methodology used in these ratings was Not-For-Profit
Healthcare published in December 2018.


GENESIS GLOBAL: DCG Wants $1.1-Bil. Bankruptcy Lawsuit Tossed
-------------------------------------------------------------
Sydney Price of Law360 reports that cryptocurrency company DCG and
several of its leaders have asked a Connecticut federal judge to
toss a lawsuit alleging that they concocted a "sham" deal to hide a
pending $1.1 billion implosion, saying the company and its leaders
are not responsible for the bankruptcy of a subsidiary, Genesis
Global.

In January 2023, a group of Genesis creditors filed a securities
class action (SCA) lawsuit against DCG and its founder and CEO
Barry Silbert in the U.S. District Court for the District of
Connecticut alleging violations of the federal securities laws.
The lawsuit was filed by Connecticut-based law firm Silver Golub &
Teitell (SGT) on behalf of individuals and entities who entered
into digital asset lending agreements with Genesis.  The new
complaint against DCG and Silbert alleges that Genesis engaged in
an unregistered securities offering in violation of securities laws
by executing lending agreements involving securities without
qualifying for an exemption from registration under the federal
securities laws.

                      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.


GLOBAL DWELLING: Seeks Cash Collateral Access
---------------------------------------------
Global Dwelling, LLC, dba Trade Masters ask the U.S. Bankruptcy
Court for the Southern District of New York, Poughkeepsie Division,
for authority to use cash collateral and provide adequate
protection.

The Debtor requires the use of cash collateral to meet the monthly
obligations associated with the Debtor's operations, including but
not limited to, insurance, payroll, utilities, and maintenance.

At the time of the filing of the petition, the Debtor was an
obligor under a note and security agreement with the U.S. Small
Business Administration in the approximate amount of $490,369. The
loan was procured by the debtor in 2020 and is an Economic Injury
Disaster Loan that was offered by the SBA as a result of the
Covid19 Pandemic.

The obligation owed to SBA is collateralized by substantially all
of the Debtor's assets, including its tools, inventory and
accounts. At the time of the filing of the petition, the
miscellaneous property of the debtor (its inventory and accounts)
had an approximate value of $18,740.

The SBA is an undersecured creditor.

In the event that the Court finds that adequate protection payments
are necessary, the debtor proposes a monthly adequate protection
payment of $250 to SBA.

A hearing on the matter is set for January 23, 2024 at 9 a.m.

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

                About Global Dwelling, LLC

Global Dwelling, LLC operates as a sales and marketing firm of home
services and products such as roofing, insulation and
waterproofing, located in High Falls (Ulster County), New York.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. N.Y. Case No. 23-36040) on December
20, 2023. In the petition signed by John Kotsides, managing member,
the Debtor disclosed $500,000 in assets and up to $1 million.

Michelle L. Trier, Esq., at Genova, Malin & Trier, LLP, represents
the Debtor as legal counsel.


GRS RESTAURANT: Court OKs Deal on Cash Collateral Access
--------------------------------------------------------
The U.S. Bankruptcy Court for the Northern District of California,
San Francisco Division, authorized GRS Restaurant Group, Inc. to
use cash collateral on a final basis in accordance with the budget
and its agreement with Comerica Bank.

As previously reported by the Troubled Company Reporter, on
December 29, 2014, Comerica filed a UCC Financing Statement with
the California Secretary of State as File No. 15-7443154630
identifying as collateral all personal property of the Debtor
including but not limited to all identified tangibles as well as
general intangibles.

The parties agreed that GRS may use cash collateral solely to pay
expenses incurred in the ordinary course of its business in amounts
not to exceed the line item expenses provided in the Budget, with a
20% variance.

Consent to use of the cash collateral arises upon approval of the
Cash Collateral Stipulation by the Court in an order entered on the
docket, for a term ending on the earliest of:

     a. 5pm PST October 31, 2023;

     b. Unless Comerica and GRS extend the expiration date by
written agreement; and

     c. Approval of the Cash Collateral Stipulation by the Court
will constitute authority by the Court that the parties may extend
the Stipulation on similar terms without the necessity or
requirement of further Court approval.

As a grant of adequate protection, GRS will grant Comerica valid,
enforceable, and perfected replacement liens on, and security
interests in, any and all of GRS's rights, title, and/or interest
in and to all of its tangible and intangible assets, existing and
acquired on or after the Petition Date. The Replacement Liens will
be deemed to have attached retroactive as of the Petition Date and
will have the same validity, priority, and extent as Comerica's
prepetition security interests in the Prepetition Collateral, but
will be subordinate to the (i) fees and expenses of a Chapter 7
trustee alone for the trustee's compensation and not for any
professionals of the Chapter 7 trustee; and, (ii) fees and expenses
of the Subchapter V Trustee up to the amount of $1,000 per month
that is being budgeted as an Expense Addition.

As further adequate protection, GRS will grant Comerica valid,
enforceable, and perfected replacement liens on, and security
interests in, any and all of GRS's rights, title, and/or interest
in and to all of its tangible and intangible assets, existing and
acquired on or after the Petition Date.

The Replacement Liens will be deemed to have attached retroactive
as of the Petition Date and will have the same validity, priority,
and extent as Comerica's prepetition security interests in the
Prepetition Collateral, but will be subordinate to the (i) fees and
expenses of a Chapter 7 trustee alone for the trustee's
compensation and not for any professionals of the Chapter 7
trustee; and, (ii) fees and expenses of the Subchapter V Trustee up
to the amount of $1,000 per month that is being budgeted as an
Expense Addition.

GRS will pay Comerica not less than $4,500 per month, as set forth
in the Budget.

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

                       About GRS Restaurant

GRS Restaurant Group, Inc., doing business as Stacks, operates in
the restaurant industry. It is based in Burlingame, Calif.

The Debtor filed Chapter 11 petition (Bankr. N.D. Calif. Case No.
23-30430) on June 30, 2023, with $100,000 to $500,000 in assets and
$1 million to $10 million in liabilities. Gina Klump, Esq., at the
Law Office of Gina R. Klump, has been appointed as  Subchapter V
trustee.

Judge Hannah L. Blumenstiel oversees the case.

Matthew D. Metzger, Esq., at Belvedere Legal, PC represents the
Debtor as counsel.


HARRISBURG'S HOMETOWN: Court OKs Cash Access Thru Jan 2024
----------------------------------------------------------
The U.S. Bankruptcy Court for the Western District of North
Carolina, Charlotte Division, authorized Harrisburg's Hometown
Pharmacy, Inc. to use cash collateral on an interim basis, in
accordance with the budget, with a 10% variance, through January
10, 2024.

As adequate protection for the use of Smith Drug Company's, a
division of J M Smith Corporation, cash collateral, on or before
January 9, 2024, the Debtor will make a payment to Smith in the
amount of $1,500.

Smith and the Internal Revenue Service are granted a replacement
lien or other property interest under 11 U.S.C. Section 361 to the
extent its collateral or property is used by the Debtor and to the
extent and with the same priority in post-petition property, and
the proceeds thereof, that Smith and the IRS hold in the
pre-petition property; and to the extent of any diminution in value
of the Secured Parties' interest in prepetition collateral caused
solely by the use of cash collateral pursuant to the terms of the
Order, the Secured Parties will have the protections required by 11
U.S.C. Section 507(b), in the same order of priority of those
Secured Parties that existed on the petition date.

A copy of the court's order and the Debtor's budget is available at
https://urlcurt.com/u?l=UgJI0P from PacerMonitor.com.

The Debtor projects $44,865 in gross profit and $43,827 in total
expenses for December 13, 2023 to January 10, 2024.

            About Harrisburg's Hometown Pharmacy, Inc.

Harrisburg's Hometown Pharmacy, Inc. is a North Carolina
corporation operating as a retail pharmacy in Harrisburg, North
Carolina.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. W.D. N.C. Case No. 23-30884) on December
13, 2023. In the petition signed by Sherrie McDonald Everhart,
president, the Debtor disclosed up to $50,000 in assets and up to
$1 million in liabilities.

Judge Laura T. Beyer oversees the case.

Kristen Nardone, Esq., at Nardone Law, PLLC, represents the Debtor
as legal counsel.


IAFFORD NY: Seeks to Hire Rosenberg & Estis as Legal Counsel
------------------------------------------------------------
iAfford NY, LLC a/k/a iAfford NY, LLC seeks approval from the U.S.
Bankruptcy Court for the Eastern District of New York to employ
Rosenberg & Estis, PC as counsel to handle its Chapter 11 case.

The firm will be paid at these rates:

     Partners         $710 per hour
     Associates       $495 per hour

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

John D. Giampolo, Esq., a partner at Rosenberg & Estis, PC,
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:

     John D. Giampolo, Esq.
     ROSENBERG & ESTIS, PC
     733 Third Avenue, 15th Floor
     New York, NY 10017
     Tel: (212) 551-1273
     Email: jgiampolo@rosenbergestis.com

              About iAfford NY, LLC
               a/k/a iAfford NY, LLC

iAfford NY, LLC, filed Chapter 11 petition (Bankr. E.D.N.Y. Case
No. 23-43825) on Oct. 20, 2023, with $50,001 to $100,000 in assets
and $1 million to $10 million in liabilities.

Judge Jil Mazer-Marino oversees the case.

John D. Giampolo, Esq., at Rosenberg & Estis, P.C. represents the
Debtor as legal counsel.


ICEBOX HOLDCO III: Moody's Affirms 'B3' CFR, Outlook Remains Stable
-------------------------------------------------------------------
Moody's Investors Service affirmed Icebox Holdco III, Inc.'s (d/b/a
DiversiTech) B3 corporate family rating and B3-PD probability of
default rating. Moody's also affirmed DiversiTech's B2 ratings on
the senior secured first lien bank credit facilities and Caa2
rating on the second lien term loan.  The outlook is maintained at
stable.

"The ratings affirmation and stable outlook reflect Moody's
expectation of solid 2023 results and growing profitability in
2024," says Justin Remsen, Moody's Assistant Vice President.

"Despite mild weather and customer de-stocking weighing on demand,
the company achieved modest revenue and profit growth given price
increases and lower input costs in 2023.  Stronger operating
performance including growth in new home construction, existing
home sales, and declining input costs will result in improved
margins with leverage declining to high 6x by the end of 2024,"
added Remsen.

RATINGS RATIONALE

DiversiTech's B3 CFR reflects high leverage, small scale in a
fragmented market and an aggressive financial policy that includes
a growth through acquisition strategy.  Pro forma leverage as of
September 2023 is about 7x including the EBITDA from acquisitions
Pro1 and GIA group.

Moody's credit view also reflects the company's solid market
position and the reoccurrence and predictability of around 85% of
the company's revenue stream driven by the non-discretionary spend
characteristic of the repair and replace market for HVAC equipment.
The large and growing installed base of HVAC units in the US are
supportive of the repair and replacement market. Longer term demand
is also supported by consumer behavior trends toward home
improvement investment.

Diversitech has good liquidity, which Moody's expects to be
maintained over the next 12 to 18 months. The company's liquidity
is supported by about $50 million in cash as of September 30, 2023,
pro forma for the GIA group acquisition, and full availability
under the company's $147 million revolving credit facility expiring
December 2026. Moody's forecast assumes limited reliance on the
revolver in fiscal year 2024, below the company's springing
covenant test of less than 65% revolver availability. Moody's
projects over $75 million of free cash in 2023 driven largely by a
reduction in inventory.  For 2024, Moody's projects $25 million of
free cash flow.

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

The rating could be upgraded if debt to EBITDA is sustained below
6.0x, EBITA to interest is sustained above 2.0x, good liquidity is
maintained, and the company adopts a more conservative financial
policy.

The rating could be downgraded if operating performance
deteriorates, debt to EBITDA is sustained above 7.0x, EBITA to
interest is sustained below 1.0x, or liquidity deteriorates.

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

Headquartered in Duluth, Georgia, Icebox Holdco III, Inc. d/b/a
DiversiTech is a manufacturer and distributor of engineered
components for residential and light commercial heating,
ventilation and air conditioning ("HVAC") and refrigeration.  The
company is majority owned by private equity sponsor, Partners
Group.  The former majority owner, Permira, owns about 18% of
DiversiTech.


IDEAL CARE: Confirmation of Plan Extended to March 24
-----------------------------------------------------
Judge Jil Mazer-Marino has entered an order that the time to
confirm the Chapter 11 Small Business Chapter 11 Plan and to obtain
approval of the Chapter 11 Small Business Disclosure Statement of
Ideal Care 4 U, Inc will be extended though and including March 24,
2024.

                      Reorganization Plan

Ideal Care 4 U, Inc., filed with the U.S. Bankruptcy Court for the
Eastern District of New York a Small Business Disclosure Statement
describing Chapter 11 Plan of Reorganization dated December 12,
2022.

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

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

Class I shall consist of unsecured claim of the creditor, Boston 1
LLC, the Landlord, in the amount of $154,669 as of petition date.
The Parties acknowledge and agree the Debtor owes Landlord in the
amount of $265,471 in rental arrears due and owing under the lease
agreement through July 31, 2022. Pursuant to the terms of the
Stipulation of Settlement, the Debtor shall pay, and the Landlord
shall accept the sum of $175,000.00 (the "Settlement Amount") in
full settlement of rent arrears and in full settlement of any
causes of action that Landlord has or many have against the Debtor
with respect to the rent arrears.

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

Class II shall consist of the unsecured claim of the creditor,
Consolidated Edison Company of New York, Inc., in the amount of
$38,164.  The claim will be paid in accordance with a terms of
settlement agreement reached by the parties.

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

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

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

Attorney for Debtor:

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

                         About Ideal Care

Ideal Care 4 U, Inc., is a corporation located at 176-28 Kildare
Road, Jamaica, NY 11229.

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

Judge Jil Mazer-Marino oversees the case.

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


IMMANUEL SOBRIETY: Unsecureds' Recovery Hiked to 12.18% in Plan
---------------------------------------------------------------
Immanuel Sobriety, Inc., submitted a Second Amended Chapter 11 Plan
of Reorganization dated December 19, 2023.

The Plan will be funded by the following sources based on available
capital: (1) the cash reserves the Debtor has accumulated during
the Bankruptcy Case and has on hand in the Debtor's possession on
the Effective Date, which the Debtor estimates will be
approximately $450,000, and (2) cash generated from the Debtor's
ongoing business operations.

The Debtor believes its assets are worth approximately $528,000,
which consists primarily of cash on hand ($450,000). The Debtor's
remaining assets include its vehicles to operate its business and
miscellaneous office equipment and residential furniture
($78,000).

Class 6 consists of General Unsecured Claims. Class 6 claimants
include an unsecured claim in the amount of $27,971.00 held by
Hunter Caroline and an unsecured claim in the amount of $18,761.86
held by Blue Vine Capital. Both of these unsecured claims are based
on the value of the Debtor's assets and the order of priority of
secured claims. The Debtor intends on filing a motion for order
determining the value of the Debtor's assets and priority of liens
against the assets of the Debtor. Total amount of Class 6 claims is
approximately $624,652.22.

Allowed Class 6 claimants will be paid a prorated distribution
equal to 12.18% of their claim paid or a total payout of
$76,104.00. The first payment shall be made on the tenth day of the
third full month following the Effective Date and continue on the
first day of the month every three months thereafter until paid in
full. This Class is impaired.

Class 7 consists of the secured claim of Fundworks LLC who purports
to hold a secured lien in all the assets of the Debtor evidenced by
a UCC-1 financing statement. The Debtor listed Fundworks' claim as
disputed in its bankruptcy schedules. Fundworks did not file a
proof of claim in the Bankruptcy Case. As a result, Fundworks will
not receive any payment under the Plan.

The Plan will be funded with the following sources:

     * the cash reserves the Debtor has accumulated during the
Bankruptcy Case and has on hand in the Debtor's possession on the
Effective Date, which the Debtor estimates will be approximately
$450,000; and

     * cash generated from the Debtor's ongoing business
operations.

Except as provided elsewhere herein, following the confirmation of
the Plan, confirmation of the Plan revests all of the property of
the estate in the Reorganized Debtor. Following the Effective Date,
the Reorganized Debtor shall have absolute authority to prosecute,
waive, adjust, or settle any claims without the need for approval
by the Court. Following the Effective Date, the Reorganized Debtor
shall have the authority to employ such professionals as it deems
necessary to prosecute or defend such claims asserted without the
need for Court approval.

A full-text copy of the Second Amended Plan dated December 19, 2023
is available at https://urlcurt.com/u?l=no3MrI from
PacerMonitor.com at no charge.

General Bankruptcy Counsel for the Debtor:

     Crystle J. Lindsey, Esq.
     Law Offices of Crystle J. Lindsey
     Keen-Summit Capital Partners LLC
     453 S. Spring St., Suite 400
     Los Angeles, CA 90013
     Telephone: (310) 882-1863
     Email: crystle27@icloud.com

                    About Immanuel Sobriety

Immanuel Sobriety Inc. provides drug and alcohol rehabilitation
programs and treatment services.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. C.D. Calif. Case No. 23-10806) on March 2,
2023.  In the petition signed by its chief executive officer,
Elizabeth Reid, the Debtor disclosed up to $500,000 in assets and
up to $1 million in liabilities.

Judge Wayne Johnson oversees the case.

The Law Office of Crystle J. Lindsey is the Debtor's legal
counsel.

Tamar Terzian is the patient care ombudsman appointed in the
Debtor's Chapter 11 case.


INNVANTAGE GROUP: Seeks Extension to File Plan to Jan. 22
---------------------------------------------------------
Innvantage Group, Inc., moves the Court to issue an order allowing
for an extension for the Debtor to file its Chapter 11 Plan.

The Debtor's Plan of Reorganization is due to be filed on Dec. 18,
2023. Unfortunately, the Debtor's principal, James Stivers, has
recently suffered from a number of medical issues that have
necessitated significant amounts of time away from the Debtor's
operations. Those medical issues include atrial fibrillation as
well as severe back/hip pain the cause of which has yet to be
determined but may require surgery. As such, Mr. Stivers has been
unable to assist counsel recently in the formulation and specifics
of the Debtor's Plan of reorganization.

Notwithstanding the foregoing, the Debtor's operations otherwise
indicate that a feasible Plan is viable in this matter.
Accordingly, the Debtor is expected to have sufficient income to
fund its Plan of reorganization.

Due to the unforseen issues with the health of its principal, the
Debtor is in need of additional time to prepare and file its Plan
in this matter, and accordingly requests that the Court allow it an
additional five weeks, to Jan. 22, 2024, to file its Plan. The
Debtor's Plan may be completed prior to that time, but makes this
request out of an abundance of caution and considering the
approaching holidays.

Innvantage Group prays that the Court issue an order extending the
date by which it must file its Plan of reorganization in this
matter to Jan. 22, 2024, and further providing to the Debtor's
favor all such relief as is just and equitable.

Counsel for Debtor:

     Timothy C. Culbertson, Esq.
     P.O. Box 56020
     Harwood Heights, IL 60656
     E-mail: tcculb@gmail.com

                    About Innvantage Group

Innvantage Group, Inc., filed a petition under Chapter 11,
Subchapter V of the Bankruptcy Code (Bankr. N.D. Ill. Case No.
23-12352) on Sept. 18, 2023, with $100,001 to $500,000 in assets
and $500,001 to $1 million in liabilities.

Judge David D. Cleary oversees the case.

Timothy C. Culbertson, Esq., is the Debtor's legal counsel.


INSPIREMD INC: Issued U.S. Patent Covering SwitchGuard System
-------------------------------------------------------------
InspireMD announced the issuance of U.S. Patent No. 11,844,893,
titled, "Shunts with Blood Flow Indicators."

The patent covers key aspects of the Company's SwitchGuardTM
Neuroprotection System (NPS) along with future features in
development that are expected to enable the treating physician to
visualize flow through the system.  The SwitchGuardTM NPS is
designed to allow the physician to reverse blood flow to the brain
during a carotid artery stenting procedure, including Transcarotid
Artery Revascularization (TCAR) or other neurovascular procedures.
The SwitchGuardTM NPS is designed to prevent embolic debris
generated during the procedure from traveling to the brain, passing
the blood through the filter housed within the SwitchGuard before
returning it to the patient, to minimize blood loss during the
procedure.

In October 2023, the Centers for Medicare and Medicaid Services
(CMS) expanded coverage for carotid artery stenting (CAS) and TCAR
to include both asymptomatic and standard risk patients at either
high- or standard- risk for carotid endarterectomy (surgery).  The
broader availability of these less invasive options should better
enable physicians to tailor treatment plans to the needs of
individual patients.

Marvin Slosman, chief executive officer of InspireMD, stated, "The
issuance of this patent demonstrates our continued priority to
develop and build on our robust intellectual property to support
our innovations, while expanding our product portfolio for optimal
patient outcomes in the treatment of carotid artery disease with
the utmost safety in mind.  This coupled with our CGuard Prime
Carotid Stent System should provide clinicians with innovation and
safety during carotid revascularization procedures and minimize the
risk of stroke."

InspireMD expects to submit an Investigational Device Exemption
(IDE) to the FDA in 2024, which, if approved, would allow the
company to initiate a clinical trial to support the clearance of
the SwitchGuardTM NPS coupled with CGuard Prime.

                           About InspireMD

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

InspireMD reported a net loss of $18.49 million for the year ended
Dec. 31, 2022, compared to a net loss of $14.92 million for the
year ended Dec. 31, 2021.  As of Dec. 31, 2022, the Company had
$24.65 million in total assets, $7.26 million in total liabilities,
and $17.39 million in total equity.

Tel-Aviv, Israel-based Kesselman&Kesselman, the Company's auditor
since 2010, issued a "going concern" qualification in its report
dated March 30, 2023, citing that the Company has suffered
recurring losses from operations and cash outflows from operating
activities that raise substantial doubt about its ability to
continue as a going concern.


ITALIAN GRILLE: Hires Michelle Steele as Bookkeeper
---------------------------------------------------
Italian Grille and Deli, LLC seeks approval from the U.S.
Bankruptcy Court for the Southern District of West Virginia to
employ Michelle Steele as bookkeeper.

Michelle Steele, a professional based in West Va., as its
bookkeeper.

Ms. Steele will render these services:

     (a) review all financial statements;

     (b) prepare and assist in the preparation and filing of the
Debtor's Monthly Operating Reports;

     (c) assist the Debtor's counsel in preparation of financial
projections to be used in connection with a Disclosure Statement
and Plan; and

     (d) prepare weekly payroll and prepare quarterly payroll tax
returns and pay weekly payroll taxes.

Ms. Steele will be billed at an hourly rate of $75 for her
services.

As disclosed in court filings, Ms. Steele does not represent
interests adverse to the Debtor or the estate in the matters upon
which she has been engaged.

The professional can be reached at:

     Michelle Steele
     Michelle Steele Accounting Solutions, Inc.
     5306 Dalewood Drive
     Cross Lanes, WV 25313
     Telephone: (304) 553-2294

           About Italian Grille and Deli, LLC

Italian Grille and Deli, LLC sought protection for relief under
Chapter 11 of the Bankruptcy Code (Bankr. S.D. W.Va. Case No.
23-30290) on November 15, 2023, listing up to $50,000 in both
assets and liabilities.

Joseph W. Caldwell, Esq. at Caldwell & Riffee represents the Debtor
as counsel.


JBM SPECIALTIES: Seeks to Hire Hayward PLLC as Counsel
------------------------------------------------------
JBM Specialties, LLC seeks approval from the U.S. Bankruptcy Court
for the Eastern District of Texas to employ Hayward, PLLC as
counsel.

Hayward PLLC as counsel to handle its Chapter 11 case.

The firm will be paid at these rates:

     Mark A. Weisbart           $515 per hour
     Other attorneys            $400 to $500 per hour
     Paralegals                 $195 per hour

The firm received from the Debtor a retainer of $20,000.

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

Mark A. Weisbart, Esq., a partner at Hayward 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:

     Mark A. Weisbart, Esq.
     James S. Brouner, Esq.
     HAYWARD PLLC
     10501 N Central Expy, Suite 106
     Dallas, TX 75231
     Tel: (972) 755-7103
     Email: MWeisbart@HaywardFirm.com
            JBrouner@HaywardFirm.com

            About JBM Specialties, LLC

JBM Specialties, LLC -- http://www.WhiskeyHollowDistillery.com/--
operates a beverage manufacturing business. The company is based in
Valley View, Texas.

JBM Specialties filed a petition for relief under Subchapter V of
Chapter 11 of the Bankruptcy Code (Bankr. E.D. Tex. Case No.
23-40497) on March 23, 2023, with $1 million to $10 million in both
assets and liabilities.  Areya Holder Aurzada has been appointed as
Subchapter V trustee.

Judge Brenda T. Rhoades oversees the case.

The Debtor is represented by Robert DeMarco, III, Esq., at
DeMarco-Mitchell, PLLC.


JKW ENTERPRISES: Hires Koch & Lipkea PC as Accountant
-----------------------------------------------------
JKW Enterprises, LLC and its affiliate seek approval from the U.S.
Bankruptcy Court for the Northern District of Iowa to employ Koch &
Lipkea, PC as accountant.

The firm's services include:

   a. preparing tax returns as necessary as the case progresses;

   b. advising the Debtors-in-Possession of their tax and
accounting obligations, duties, and responsibilities while in
bankruptcy;

   c. accounting for the estate’s inventory and assembling books
and records; and

   d. taking all other necessary action incident to the proper
preservation and administration of this Chapter 11, Subchapter V
bankruptcy.

The firm will be paid at these rates:

     Accountants         $250 per hour
     Paraprofessionals   $80 per hour

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

David Koch, an accountant at Koch & Lipkea, 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:

The firm can be reached through:

     David Koch
     Koch & Lipkea P.C.
     2750 1st Avenue Northeast, Suite 210
     Cedar Rapids, IA 52402
     Tel: (319) 362-3856

              About JKW Enterprises, LLC

JKW Enterprises, LLC in Cedar Rapids, IA, filed its voluntary
petition for Chapter 11 protection (Bankr. N.D. Iowa Case No.
23-00797) on October 6, 2023, listing $812,500 in assets and
$1,953,892 in liabilities. Charles Johnston as managing member,
signed the petition.

AG & BUSINESS LEGAL STRATEGIES serve as the Debtor's legal counsel.


KAI LAND: Hires Drescher & Associates P.A. as Legal Counsel
-----------------------------------------------------------
Kai Land LLC seeks approval from the U.S. Bankruptcy Court for the
District of Maryland to employ Drescher & Associates, P.A. as its
counsel.

The firm will render these services:

     a. consult with and advice to debtor as to its powers and
duties as debtor in possession in the operation of its business and
the management of their property;

     b. respond, as necessary, under the circumstances of this
case, to any effort of creditors to appoint a trustee in lieu of
the debtor in possession or to rescind the automatic stay of Sec.
362 of the Bankruptcy Code as to their property;

     c. assist the debtor in the preparation of those documents
required by the Bankruptcy Code, including the Statement of
Financial Affairs, the Schedules, the Statement of Exemptions and
the Statement of Executory Contracts;

     d. represent the debtor in the formulation and negotiation of
a plan of reorganization, including the drafting and filing of the
plan of reorganization and any amended or modified plans of
reorganization as may be required, and including attendance at and
management of the confirmation hearing;

     e. attend the meeting of creditors, any adjourned meeting of
creditors, and such other bankruptcy court hearings as are
required;

     f. assist the debtor in the preparation of a disclosure
statement adequate to the circumstances of this case; and

     g. draft and file such applications, orders, reports,
complaints, and other bankruptcy court papers as are required of
the debtor, or the debtor in possession, in the conduct of this
case.

Ronald Drescher, Esq., an attorney at the firm will be paid at an
hourly rate of $400.

The retainer fee is $25,000.

Ronald Drescher, Esq., a partner at Drescher & Associates, PA,
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:

     Ronald J. Drescher, Esq.
     DRESCHER & ASSOCIATES, PA
     10999 Red Run Blvd., Suite 205 PMB 224
     Owings Mills, MD 21117
     Tel: (410) 484-9000
     Fax: (410) 484-8120
     Email: rondrescher@drescherlaw.com

              About Kai Land LLC

KAI Land LLC in Annapolis MD, filed its voluntary petition for
Chapter 11 protection (Bankr. D. Md. Case No. 23-19087) on December
13, 2023, listing as much as $1 million to $10 million in both
assets and liabilities. David K. MacArthur as managing member,
signed the petition.

Judge Michelle M Harner oversees the case.

DRESCHER & ASSOCIATES, PA serve as the Debtor's legal counsel.


KENNETH THOMPSON: Seeks to Hire Genova Malin as Counsel
-------------------------------------------------------
Kenneth Thompson, LLC seeks approval from the U.S. Bankruptcy Court
for the Southern District of New York to employ Genova, Malin &
Trier LLP as its counsel.

The firm will render these services:

     (a) advise the Debtor with respect to its powers and duties in
its financial situation and management of its property;

     (b) prepare legal papers; and

     (c) perform all other legal services for the Debtor which may
be necessary herein.

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

Michelle Trier, Esq., an attorney at Genova, Malin & Trier,
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:

     Michelle L. Trier, Esq.
     Genova, Malin & Trier LLP
     1136 Route 9, Suite 1
     Wappingers Falls, NY 12590
     Tel: (845) 298-1600
     Fax: (845) 298-1600

              About Kenneth Thompson, LLC

Kenneth Thompson, LLC owns three acre mixed-use (retail) parcel
located at 208 Route 44, Millerton, New York, consisting of a 23K
square foot building, 2 stories (75' x 200')7 rentable spaces
valued at $1.14 million in the aggregate.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. N.Y. Case No. 23-36025) on December
13, 2023. In the petition signed by Kenneth Thompson, managing
member, the Debtor disclosed $1,195,989 in assets and $389,584 in
liabilities.

Michelle L. Trier, Esq., at Genova, Malin & Trier, LLP, represents
the Debtor as legal counsel.


KSF NW: S&P Rates 2024 Revenue Bonds 'BB', Outlook Stable
---------------------------------------------------------
S&P Global Ratings assigned its 'BB' long-term rating to the
Capital Trust Authority, Fla.'s series 2024A educational facilities
revenue and revenue refunding bonds, to be issued for KSF NW 110th
Street LLC (KSF 110) on behalf of KIPP Miami Inc.

The outlook is stable.

"The rating reflects our view of KIPP Miami's growing demand
profile with annually increasing enrollment supported by its solid
waitlist, strengthening academic performance, Schools of Hope
designation and recent charter renewal recommendation, effective
leadership, favorable state environment, and solid cash position,"
said S&P Global Ratings credit analyst Mel Brown.

These factors are somewhat offset by the school's highly leveraged
pro forma debt profile on a per student basis, and expectations for
pro forma lease adjusted maximum annual debt service coverage below
1x for fiscal 2023 when incorporating both series 2024A and 2024B
debt (which we expect to be issued in fiscal 2025).

S&P said, "The stable outlook incorporates our expectation that
lease adjusted MADS coverage is likely to be below 1x coverage over
the outlook as the school moves forward on its articulated debt
plans and makes progress toward its expansion goals. However, we
expect that KIPP Miami will continue to meet its enrollment growth
projections and generate positive operating results, supporting
greater than 1x lease adjusted annual debt service coverage. We
also expect that KIPP Miami will at least maintain unrestricted
days' cash on hand (DCOH) over the outlook."

KSF 110, a single-purpose, Florida limited liability company
expects to use the approximately $27 million in bond proceeds to
finance the costs associated with refinancing a $24 million loan,
which funded a portion of the acquisition and construction costs
associated with KIPP Miami's North Campus facilities in 2022.



LECLAIRRYAN: Ch. 7 Trustee Gets Approval to Keep IT Systems
-----------------------------------------------------------
Vince Sullivan of Law360 reports that the Chapter 7 trustee of
defunct law firm LeClairRyan PLLC received bankruptcy court
permission Tuesday, December 19, 2023, to continue funding the
operation of the firm's information infrastructure as she works
toward final resolution of claims against the estate and winding
down the bankruptcy.

                    About LeClairRyan PLLC

Founded in 1988, LeClairRyan PLLC is a national law firm with 385
attorneys, including 160 shareholders, at its peak.  The firm
represented thousands of clients, including individuals and local,
regional, and global businesses.

Following massive defections by its attorneys LeClairRyan, members
of the firm in July 2019 voted to effect a wind-down of the
Debtor's operations.

LeClairRyan PLLC sought Chapter 11 protection (Bankr. E.D. Va. Case
No. 19-bk-34574) on Sept. 3, 2019, to effect the wind-down of its
affairs.

In its Chapter 11 petition, the firm listed a range of 200-999
creditors owed between $10 million and $50 million.  The firm
claims assets of $10 million to $50 million.

The Hon. Kevin R Huennekens is the case judge.

Richmond attorneys Tyler Brown and Jason Harbour of Hunton Andrews
Kurth represented LeClairRyan in the case.  Protiviti was the
Debtor's financial adviser for the liquidation.

The bankruptcy case was converted to a Chapter 7 liquidation on
Oct. 24, 20219.  Lynn L. Tavenner was named a Chapter 7 trustee,
and then Benjamin C. Ackerly, a successor trustee.

The Chapter 7 trustee Ackerly's counsel:

        Tyler P. Brown
        Hunton Andrews Kurth LLP
        Tel: 804-788-8200
        E-mail: tpbrown@huntonak.com


LERETA LLC: DoubleLine OCF Marks $117,132 Loan at 18% Off
---------------------------------------------------------
DoubleLine Opportunistic Credit Fund has marked its $117,132 loan
extended to Lereta LLC to market at $95,565 or 82% of the
outstanding amount, as of September 30, 2023, according to a
disclosure contained in DoubleLine OCF's Form N-CSR for the Fiscal
year ended September 30, 2023, filed with the Securities and
Exchange Commission on December 1, 2023.

DoubleLine OCF is a participant in a Senior Secured First Lien Term
Loan (1 Month Secured Overnight Financing Rate + 5.11%, 0.75%
Floor) to Lereta LLC. The loan accrues interest at a rate of 10.43%
per annum. The loan matures on July 27, 2028.

DoubleLine Opportunistic Credit Fund was formed as a closed-end
management investment company registered under the Investment
Company Act of 1940, as amended. The Fund is currently operating as
a diversified fund. DoubleLine OCF was organize as a Massachusetts
business trust on July 22, 2011 and commenced operations on January
27, 2012.

Lereta, LLC is a financial services company that offers a suite of
national real estate tax services for residential and commercial
loans. Some of the services it offers include automated online
research and certification, tax bill processing, delinquent tax
services and tax outsourcing service programs. The company also
offers flood zone determination services.



LOJERKY INC: Hires Windermere Real Estate as Real Estate Broker
---------------------------------------------------------------
Lojerky, Inc. seeks approval from the U.S. Bankruptcy Court for the
Northern District of California to employ Windermere Real Estate as
real estate broker.

The firm will market and sell the Debtor's real property located at
406 S. Redwood Hwy., Cave Junction OR 97523.

The firm will be paid a commission of 5 percent of the sales
price.

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:

     Lara Arkin
     Windermere Real Estate
     3011 N. Delta Hwy.
     Eugene, OR 97408
     Tel: (541) 513-7251

              About Lojerky, Inc.

Lojerky, Inc., is the owner of the real property located at 406
Redwood Highway, Cave Junction, OR 97523 (the "Property").

The Debtor filed a Chapter 11 bankruptcy petition (Bankr. N.D. Cal.
Case No. 23-51058) on September 17, 2023, disclosing under $1
million in both assets and liabilities.

The Debtor is represented by Arasto Farsad, Esq., of FARSAD LAW
OFFICE, P.C.


LOYALTY EXPRESS: Completes Sale of Assets to MyHome
---------------------------------------------------
Loyalty Express, LLC announced in a filing with the U.S. Bankruptcy
Court for the Northern District of Alabama that the company
consummated the sale of most of its assets to MyHome, a Williston
Financial Group Company, LLC.

Under the deal, which closed on Dec. 21, MyHome agreed to pay the
company an amount equal to the assumption of certain liabilities of
the company and $1.5 million, minus the working capital escrow
amount of $100,000.

As additional consideration, the buyer also agreed to pay Loyalty
Express the so-called earnout amount, which is based on revenues
generated by the assets during the three-month period preceding the
first anniversary of the closing and is capped at $1.335 million.

Proceeds from the sale will be used to pay Loyalty Express' secured
lender, NCP Earnout Holdings, LLC, which holds a lien on most of
the company's assets.

NCP consented to the sale of its collateral upon the terms and
conditions of the sale agreement.

Judge D. Sims Crawford initially approved the sale on Dec. 6 to
give other interested buyers opportunity to make a bid on the
assets before the Dec. 21 hearing during which the sale was
approved on a final basis.

                       About Loyalty Express

Loyalty Express, LLC, doing business as Volly, is a provider of
technology and marketing services for banks, credit unions, and
mortgage companies. It is based in Birmingham, Ala.

Loyalty Express filed its voluntary Chapter 11 petition (Bankr.
N.D. Ala. Case No. 23-03147) on Nov. 17, 2023, with $10 million to
$50 million in assets and $1 million to $10 million in liabilities.
Katharine Loveland, chief executive officer, signed the petition.

Judge D. Sims Crawford presides over the case.

Daniel D. Sparks, Esq., at Christian & Small, LLP represents the
Debtor as bankruptcy counsel.


LUMEN TECHNOLOGIES: Asks for Restructuring Extension Amid Talks
---------------------------------------------------------------
Reshmi Basu of Bloomberg News reports that Lumen Technologies Inc.
is asking its creditors for more time to close its controversial
restructuring deal as it continues negotiations, according to
people with knowledge of the matter.

The struggling telecommunications firm wants to push the deadline
to close the deal by one month to Jan. 31, 2023, said the people,
who asked not to be identified because talks are private.
Creditors who helped Lumen craft the proposal agreed to the
extension, but the reprieve hasn't been finalized, they said.

                   About Lumen Technologies

Headquartered in Monroe, Louisiana, Lumen Technologies, Inc., is
an
international facilities-based technology and communications
company focused on providing its business and mass markets
customers with a broad array of integrated products and services
necessary to fully participate in its ever-evolving digital world.
The Company's platform empowers its customers to swiftly adjust
digital programs to meet immediate demands, create efficiencies,
accelerate market access and reduce costs -- allowing customers to
rapidly evolve their IT programs to address dynamic changes.

Lumen reported a net loss of $1.55 billion in 2022.

                           *    *    *

As reported by the TCR on Aug. 24, 2023, Moody's Investors Service
downgraded Lumen Technologies, Inc.'s corporate family rating to
Caa1 from B2.  Moody's said the downgrade reflects the Company's
increasing financial risks and continued weak operating
performance.

Also in August 2023, S&P Global Ratings lowered its issuer credit
rating on U.S.-based telecommunications service provider Lumen
Technologies Inc. to two notches to 'CCC+' from 'B'.  S&P said "The
two-notch downgrade reflects our view that Lumen's capital
structure is unsustainable longer term.  We expect the company's
operating and financial performance will remain challenged for the
next couple of years as its turnaround plan faces significant
challenges."


MEDASSETS SOFTWARE: DoubleLine OCF Marks $235,000 Loan at 36% Off
-----------------------------------------------------------------
DoubleLine Opportunistic Credit Fund has marked its $235,000 loan
extended to MedAssets Software Intermediate Holdings, Inc. to
market at $150,621 or 64% of the outstanding amount, as of
September 30, 2023, according to a disclosure contained in
DoubleLine OCF's Form N-CSR for the Fiscal year ended September 30,
2023, filed with the Securities and Exchange Commission.

DoubleLine OCF is a participant in a Senior Secured Second Lien
Term Loan (1 Month Secured Overnight Financing Rate + 6.86%, 0.50%
Floor) to MedAssets Software Intermediate Holdings, Inc. The loan
accrues interest at a rate of 12.18% per annum. The loan matures on
December 17, 2029.

DoubleLine Opportunistic Credit Fund was formed as a closed-end
management investment company registered under the Investment
Company Act of 1940, as amended. The Fund is currently operating as
a diversified fund. DoubleLine OCF was organize as a Massachusetts
business trust on July 22, 2011 and commenced operations on January
27, 2012.

Headquartered in Alpharetta, Ga., MedAssets Software Intermediate
Holdings, Inc. (dba nThrive) provides healthcare revenue cycle
management software-as-a-service (SaaS) solutions, including
patient access, charge integrity, claims management, contract
management, analytics and education.  



MEDICAL PROPERTIES: Moody's Lowers CFR to Ba2, Outlook Negative
---------------------------------------------------------------
Moody's Investors Service downgraded Medical Properties Trust,
Inc.'s Corporate Family Rating to Ba2 from Ba1. Moody's also
downgraded its speculative grade liquidity (SGL) rating to SGL-3
from SGL-2. In addition, Moody's downgraded the backed senior
unsecured debt rating (domestic and foreign) of MPT Operating
Partnership, LP, the operating subsidiary of Medical Properties
Trust, Inc., to Ba2 from Ba1. The outlook for all ratings assigned
to Medical Properties Trust, Inc. and MPT Operating Partnership, LP
(collectively "MPT" or "the REIT") remains negative.

The downgrade reflects governance considerations including MPT's
high leverage and challenges related to a few of the REIT's largest
tenant exposures. The downgrade also reflects MPT's weakened access
to the public capital markets as it has seen a steep rise in its
capital costs that is hindering its ability to execute on its
strategy of financing hospital real estate investments.

RATINGS RATIONALE

MPT's Ba2 CFR reflects its large scale and geographic
diversification, with 67% of third-quarter 2023 revenues generated
in the United States, 26% from the United Kingdom 7% from various
other countries. The REIT also maintains some property type
diversification with investments in various types of hospitals and
other healthcare facilities, including inpatient rehabilitation
hospitals and behavioral health facilities, which each serve
different patient populations and have different reimbursement
mechanisms. Fixed charge coverage is also solid at 3.0x for the
last twelve months (LTM) ended third quarter 2023.

Key credit challenges include MPT's high financial leverage, tenant
credit weakness and weak access to the public capital markets.
MPT's net debt to EBITDA was high at 8.1x for LTM ended third
quarter 2023, partially due to decline in rent payments received
from Prospect Medical Holdings, one of its largest tenants.
Ultimately, MPT expects to recover value from its Prospect
investments via asset sales and the monetization of its equity
stake in the operator's managed care business. However, the
execution, timing and ultimate proceeds realized from such
transactions remains uncertain. MPT also faces rent collection risk
related to its largest tenant, Steward Health Care, which comprises
20% of the REIT's revenues. Steward has been experiencing liquidity
challenges related to revenue cycle management and an accounts
payable backlog, and was late in paying its full rent and interest
payments in September and October.

Additional tenant credit risk poses even greater challenges for the
REIT in the current capital markets environment that is marked by
volatility and higher risk premiums. Tenant credit challenges with
respect to Steward and Prospect have helped drive the REIT's
capital costs up to levels that are making it challenging for it to
execute its growth strategy. MPT also has significant debt
maturities in 2024 and 2025.

Moody's downgrade of MPT's SGL rating to SGL-3 from SGL-2 reflects
the REIT's high reliance on external capital as it has a
significant amount of debt coming due over the next eighteen
months.  MPT had $786 million of liquidity as of third quarter
2023, including $340 million cash and $446 million of availability
on its $1.8 billion revolver that expires (including a one-year
extension option) in June 2026. Upcoming maturities include $430
million due in 2024. MPT will need to access external capital order
to repay $1.4 billion of debt that comes due in 2025. The REIT has
indicated that it expects to raise $2 billion of capital in the
next twelve months to proactively address these maturities. Moody's
notes that asset sales remain a viable source of capital for the
REIT as it has executed substantial dispositions over the past
year, demonstrating continued good demand for hospital real
estate.

The negative outlook reflects risks to operating cash flows as a
few of MPT's large tenants are experiencing challenges that could
impede its rent collections. The outlook also considers the REIT's
upcoming refinancing needs, which will likely weaken fixed charge
coverage.

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

Further tenant credit challenges or weakened liquidity could result
in a downgrade of the REIT's ratings. MPT's ratings could also be
downgraded if net debt to EBITDA were sustained above 8.0x or if
fixed charge coverage were to fall below 2.25x.

MPT's ratings could be upgraded if it were to reduce tenant
concentration and exhibit stable tenant operating performance.
Maintaining net debt to EBITDA below 7.0x and fixed charge coverage
above 3.5x, while continuing its growth and diversification
strategy and demonstrating access to the public capital markets
would also support an upgrade.

Medical Properties Trust, Inc., headquartered in Birmingham,
Alabama, is a REIT that invests in acute care hospitals, behavioral
health hospitals, long-term acute care hospitals, inpatient
rehabilitation facilities, and other medical and surgical
facilities.

The principal methodology used in these ratings was REITs and Other
Commercial Real Estate Firms published in September 2023.


MKNC II: Seeks to Hire Eric A. Liepins P.C. as Legal Counsel
------------------------------------------------------------
MKNC II, LLC seeks approval from the U.S. Bankruptcy Court for the
Northern District of Texas to employ Eric A. Liepins, P.C. as
counsel.

The Debtor requires legal assistance for the purpose of orderly
liquidating the assets, reorganizing the claims of the estate, and
determining the validity of claims asserted in the estate.

The firm will be paid at these rates:

     Eric A. Liepins                      $275 per hour
     Paralegals and Legal Assistants      $30 to $50 per hour

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

The firm has been paid a retainer of $5,000 plus filing fee.

Mr. Liepins, the sole shareholder of the firm, 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:

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

              About MKNC II, LLC

MKNC II, LLC in Richardson, TX, filed its voluntary petition for
Chapter 11 protection (Bankr. N.D. Tex. Case No. 23-32952) on
December 13, 2023, listing $50,000 in assets and $1,025,377 in
liabilities. Andrew Chen as managing member, signed the petition.

Eric A. Liepins, PC serve as the Debtor's legal counsel.


MLN US HOLDCO: 89% Markdown for $155,000 DoubleLine OCF Loan
------------------------------------------------------------
DoubleLine Opportunistic Credit Fund has marked its $155,000 loan
extended to MLN US HoldCo LLC to market at $17,437 or 11% of the
outstanding amount, as of September 30, 2023, according to a
disclosure contained in DoubleLine OCF's Form N-CSR for the fiscal
year ended September 30, 2023, filed with the Securities and
Exchange Commission.

DoubleLine OCF is a participant in a Senior Secured Second Lien
Term Loan (3 Month Secured Overnight Financing Rate + 8.85%) to MLN
US HoldCo LLC. The loan accrues interest at a rate of 14.26% per
annum. The loan matures on November 20, 2026.

DoubleLine Opportunistic Credit Fund was formed as a closed-end
management investment company registered under the Investment
Company Act of 1940, as amended. The Fund is currently operating as
a diversified fund. DoubleLine OCF was organize as a Massachusetts
business trust on July 22, 2011 and commenced operations on January
27, 2012.

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.


MOMEX DINING: Case Summary & Nine Unsecured Creditors
-----------------------------------------------------
Debtor: Momex Dining Concepts, Inc.
        1691 Hilltop Dr.
        Redding, CA 96002

Case No.: 23-24611

Business Description: The Debtor owns and operates the Cicada
                      Cantina Mexican restaurant delivering a
                      modern twist to Mexican cuisine in both
                      dishes and ambiance.

Chapter 11 Petition Date: December 23, 2023

Court: United States Bankruptcy Court
       Eastern District of California

Judge: Hon. Christopher M Klein

Debtor's Counsel: Peter G. Macaluso, Esq.
                   LAW OFFICE OF PETER G. MACALUSO
                   7230 South Land Park Drive #127
                   Sacramento, CA 95831
                   Tel: 916-392-6591
                   Fax: 916-392-6590
                   Email: info@pmbankruptcy.com

Total Assets: $507,500

Total Liabilities: $1,313,632

The petition was signed by Michelle Lynn Hill as CEO.

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

https://www.pacermonitor.com/view/5242PGQ/Momex_Dining_Concepts_Inc__caebke-23-24611__0001.0.pdf?mcid=tGE4TAMA


MOUNTAIN PROVINCE: S&P Alters Outlook to Neg., Affirms 'CCC+' ICR
-----------------------------------------------------------------
S&P Global Ratings revised its outlook on Toronto-based Mountain
Province Diamonds Inc. (MPVD) to negative from positive. At the
same time, S&P affirmed its ratings on the company, including its
'CCC+' long-term issuer credit rating.

S&P said, "The negative outlook indicates the possibility that we
could lower the rating over the next 12 months if MPVD faces a
liquidity shortfall to meet its ongoing financial commitments or
there is an increased likelihood of a distressed exchange.

"The outlook revision primarily reflects our view that continued
weaker diamond market conditions, combined with lower expected
rough diamond production and cash flow generation from MPVD's
Gahcho Kue mine in 2024, could lead to liquidity deficits. These
factors could also increase the risk to the company's ability to
refinance its second-lien secured notes due December 2025 before
they become current by end of 2024.

"Rough diamond market conditions have weakened sharply since the
beginning of the year following a strong 2022, lowering the
company's realized rough diamond prices by about 14% year-to-date
Sept. 30, 2023. We believe prices will remain pressured through
2024 as macroeconomic growth slows, albeit higher than recent
months, following a two-month moratorium implemented by Indian
diamond manufacturers that has likely decreased inventory levels
for rough diamond purchasers.

"Additionally, lab-grown diamonds, which are much cheaper and
marketed as an environmentally sustainable alternative to natural
diamonds, have gained popularity and their share of overall volumes
has increased over the past several years. We expect this trend
will continue and weigh on natural diamond demand and prices.

"We estimate the company's earnings and FOCF to significantly
decline in 2024, stemming from lower estimated output from its
planned mining transition to lower-grade areas and processing of
lower-grade stockpile material. We expect its 2024 S&P Global
Ratings-adjusted EBITDA will decline meaningfully from 2023,
leaving the company with less capacity to withstand market
conditions that are potentially more challenging than we
anticipate.

"That said, under our base-case scenario, we expect MPVD will meet
its ongoing operating and debt service requirements while
generating modest FOCF. In addition, we estimate production will
increase in 2025 on contribution from MPVD's high-grade Northeast
extension and lower assumed waste stripping.

"However, our cash flow estimates for MPVD will remain sensitive to
relatively modest changes in our key assumptions." In particular,
the diamond market is generally opaque relative to many other
commodities, and rough diamond prices have historically been
volatile. The company relies exclusively on cash flows derived from
marketing its 49% share of rough diamond production from the Gahcho
Kue mine, which also exposes the company to unexpected potential
operating disruptions.

MPVD has very little cash on hand (C$14 million as of Sept. 30,
2023) and is fully drawn on its US$50 million junior credit
facility due 2027. Given the challenging market conditions of late,
the company has curtailed all discretionary spending and
implemented cost cutting measures to preserve liquidity, leaving
few other alternatives to manage unforeseen liquidity needs over
the next few quarters. As such, S&P believes the company depends on
a stronger operating performance and favorable diamond market
conditions in 2024 to improve its liquidity position and strengthen
refinancing prospects for its debt maturing in December 2025. If
financial results trend weaker than we assume, MPVD could be unable
to meet its ongoing financial commitments, thereby increasing the
probability of a distressed exchange or a default.

The negative outlook reflects the possibility that prolonged
weakness in the demand for rough diamonds could lead to FOCF
deficits in 2024. Considering MPVD's limited available liquidity,
this could lead to a liquidity shortfall and increased likelihood
of a distressed exchange.



MUELLERS AUTO: Lender Seeks to Prohibit Cash Collateral Access
--------------------------------------------------------------
1st Summit Bank asks the U.S. Bankruptcy Court for the Western
District of Pennsylvania to prohibit Muellers Auto Recycling &
Sales, Inc. from using cash collateral.

On February 15, 2019, 1st Summit extended a loan to the Debtor in
the amount of $115,853, as evidenced by a promissory note dated
February 15, 2019.

As security for repayment of the $115K Loan, the Debtor granted to
1st Summit a security interest in, inter alia, a 2019 MACK Truck,
Vin #1M1AN4GY4KM002886, as more particularly described in the
security agreement dated February 15, 2019.

1st Summit perfected its security interest in the MACK by recording
its name on the title to the MACK. 1st Summit also perfected its
interest as to the Debtor by filing a UCC-1 at File No.
2021081700636.

On February 13, 2020, 1st Summit extended to the Debtor, 1555 Mill
Run Road, LLC and John R. Mueller and Beverly L. Mueller, husband
and wife, a loan in the principal amount of $1.2 million, as
evidenced by a promissory note dated February 13, 2020.

As security for repayment of the $1.12M Loan, 1555 Mill Run Road,
LLC granted to 1st Summit a mortgage, security agreement and
assignment of leases, rents and profits dated February 13, 2020 and
recorded on February 13, 2020 at Instrument No. 202002259 on real
property located at 1596 Mill Run Road, Altoona, PA and 1555-95
Mill Run Road.

1st Summit perfected its interest as to the Debtor by filing a
UCC-1 at File No. 2021081700636.

On February 13, 2020, 1st Summit extended to the Debtor, 1555 Mill
Run Road, LLC and the Muellers a loan in the principal amount of
$425,000, as evidenced by a promissory note dated February 13,
2020.

1st Summit perfected its security interest as to the Debtor by
filing a UCC-1 at File No. 2021081700636.

On January 5, 2021, 1st Summit extended a loan to the Debtor in the
principal amount of $100,000.00, as evidenced by a promissory note
dated January 5, 2021.

As security for repayment of the $100K Note, 1st Summit was granted
a security interest in, inter alia, a 2001 Spartan Motor Home, VIN
# 4VZBR24931C038825 and a 1932 Ford VIN #SW122597PA, as more
particularly described in the security agreement dated January 5,
2021.

1st Summit perfected its security interest in the Vehicles by
recording its lien on the titles to the Vehicles. 1st Summit also
perfected its security interest as to the Debtor by filing a UCC-1
at File No. 2021081700636.

On February 13, 2020, 1st Summit extended to the Debtor, 1555 Mill
Run Road LLC and the Muellers a loan in the principal amount of
$200,000, as evidenced by a Line of Credit Demand Note dated
February 13, 2020.

As security for repayment of the $200K Loan, the Debtor granted to
1st Summit a blanket security interest in all of its assets, as
more particularly described in the Blanket Security Agreement.

1st Summit perfected its security interest as to the Debtor by
filing a UCC-1 at File No. 2021081700636.

On March 16, 2020, 1st Summit extended to the Debtor, Mueller Scrap
& Metal, 1555 Mill Run Road, LLC and the Muellers in the amount of
$75,000, as evidenced by a line of credit demand note dated March
16, 2020.

1st Summit perfected its security interest as to the Debtor by
filing a UCC-1 at File No. 2021081700636.

On March 16, 2020, 1st Summit extended to the Debtor, Mueller Scrap
& Metal Division, Inc., 1555 Mill Run Road, LLC and the Muellers a
loan in the principal amount of $500,000, as evidenced by a Line of
Credit Demand Note dated March 16, 2020.

1st Summit perfected its security interest as to the Debtor by
filing a UCC-1 at File No. 2021081700636.

On March 16, 2020, 1st Summit extended to the Debtor, Mueller Scrap
& Metal Division, Inc., 1555 Mill Run Road, LLC and the Muellers a
loan in the principal amount of $1.114 million, as evidenced by a
Promissory Note dated March 16, 2020.

1st Summit perfected its security interest as to the Debtor by
filing a UCC-1 at File No. 2021081700636.

Since 1st Summit holds a 1st priority security interest in the
Debtor's assets, it generally objects to its cash collateral being
used without its permission.

The Debtor has been using the collateral, including cash
collateral, of 1st Summit without Court approval or the consent of
1st Summit since the filing of its Chapter 11 Petition over four
months ago.

Pursuant to 11 U.S.C. section 363 (e), the Debtor has failed to
provide adequate protection payments 1st Summit.

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

                About Muellers Auto Recycling & Sales

Muellers Auto Recycling & Sales, Inc., an auto parts store in
Pennsylvania, filed a voluntary Chapter 11 petition (Bankr. W.D.
Pa. Case No. 23-70311) on Sept. 8, 2023, with $3,198,675 in total
assets and $5,411,968 in total liabilities. John R. Mueller,
president, signed the petition.

Judge Jeffery A. Deller oversees the case.

The Debtor tapped James R. Huff, II, Esq., at Forr, Stokan, Huff,
Kormanski & Naugle as counsel and Bernard Creppage, CPA, at Reilly,
Creppage & Co., Inc. CPAs.

1st Summit Bank, as lender, is represented by McGrath McCall, PC.


NEP GROUP: DoubleLine OCF Marks $110,000 Loan at 20% Off
--------------------------------------------------------
DoubleLine Opportunistic Credit Fund has marked its $110,000 loan
extended to NEP Group, Inc. to market at $87,909 or 80% of the
outstanding amount, as of September 30, 2023, according to a
disclosure contained in DoubleLine OCF's Form N-CSR for the Fiscal
year ended September 30, 2023, filed with the Securities and
Exchange Commission.

DoubleLine OCF is a participant in a Senior Secured Second Lien
Term Loan (1 Month Secured Overnight Financing Rate + 7.11%) to NEP
Group, Inc. The loan accrues interest at a rate of 12.43% per
annum. The loan matures on October 19, 2026.

DoubleLine Opportunistic Credit Fund was formed as a closed-end
management investment company registered under the Investment
Company Act of 1940, as amended. The Fund is currently operating as
a diversified fund. DoubleLine OCF was organize as a Massachusetts
business trust on July 22, 2011 and commenced operations on January
27, 2012.

NEP Group Inc provides broadcasting services. The Company is a
supplier to broad spectrum of content across both sports and
entertainment. The Company offers outside broadcast, studio
production, audio, lighting and media management services.



NETWORK MEDIA: Unsecureds Will Get 100% of Claims in Plan
---------------------------------------------------------
Network Media Management, Inc., filed with the U.S. Bankruptcy
Court for the Eastern District of New York a Disclosure Statement
for Plan of Reorganization dated December 18, 2023.

The Debtor is a New York corporation, incorporated on November 15,
2016, and the Debtor's business is to own and operate the Real
Property in Brooklyn located at 1959 E. 8th Street, Brooklyn, New
York 11223 (the "Brooklyn Premises").

Prior to the Filing Date, Lima One was granted a Judgment of
Foreclosure and Sale by the Supreme Court of the State of New York,
County of Kinds, and scheduled a foreclosure sale of the Real
Property in Brooklyn, which was stayed by the Debtor's filing of
its Chapter 11 Petition herein on the September 19, 2023 Filing
Date.

The Debtor listed in its Schedules filed with its Petition that it
has one primary asset, the Real Property in Brooklyn, which was
valued as being worth $1,283,300.00, based on a Zillow valuation.
The Debtor's Schedules listed that it owed total debt of $790,000,
all to its secured creditors, Lima One and WBL.

As of the date of this Disclosure Statement, a total of
$1,229,911.87 secured claims have been filed, $1,694.07 Priority
Claims have been filed, and $250 General Unsecured Claims have been
filed.

Class 4 consists of all Allowed General Unsecured Claims. All
holders of all Allowed General Unsecured Claims against the Debtor
shall receive payment of Cash of 100% of all such holder's Allowed
General Unsecured Claim on the Effective Date of the Plan. To date,
only $250.00 of General Unsecured Claims have been filed, by the
New York State Department of Finance. This Class is unimpaired.

Class 6 consists of all Interests in the Debtor. The list of Equity
Security Holders filed by the Debtor with its Petition lists that
all of the Debtor's stock is owned by Judah Mizrahi. The Debtor's
Plan provides that the Debtor's Principal shall retain and continue
to own his Stock Interest that he owns in the Debtor, in the
Reorganized Debtor after Confirmation. There shall be no dividends
declared or distributed pending the full and final payment of all
sums required under this Plan to Claimants and Creditors.

The funding of the Distributions to be made under this Plan will be
derived from the full net proceeds of the Sale of the Florida
Property, which will be contributed into the Debtor by the Debtor's
sole stock Interest holder for purposes of paying Allowed Claims,
and if and to the extent said net proceeds are insufficient to pay
all Allowed Claims herein, the Debtor or the Reorganized Debtor
shall obtain refinancing of the Real Property in whatever amount
that is available and necessary to pay any remaining Allowed Claims
that must be paid under the Plan.

It is anticipated that the Florida Property will be fully completed
by the end of December 2023 or mid-January 2024, and will be put up
for sale through a broker who has already been contacted and agreed
to act as such broker for a 6% commission, either before the end of
2023 (even if the outside landscaping is not completed by such
time), or at the very beginning of 2024. It is contemplated that
the Florida Property will be able to be sold within at most 6
months, and very likely in less time, perhaps even only 2-3
months.

The monies received by the Debtor from the Sale of the Florida
Property and from any refinancing of the Real Property in Brooklyn
are collectively defined in the Plan as "Funds."

A full-text copy of the Disclosure Statement dated December 18,
2023 is available at https://urlcurt.com/u?l=9fCY3E from
PacerMonitor.com at no charge.

Proposed Attorneys for the Debtor:

     Neil Ackerman, Esq.
     The Law Office of Ronald D. Weiss, PC
     734 Walt Whitman Rd., Ste. 203
     Melville, NY 11747
     Telephone: (631) 271-3737

                About Network Media Management

Network Media Management, Inc., is the owner of real property
located at 1959 E. 8th Street, Brooklyn, NY 11223 valued at $1.28
million.

Network Media Management sought protection under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. E.D.N.Y. Case No. 23-43343) on Sept.
19, 2023, with $1,283,300 in total assets and $790,000 in total
liabilities.  Judah Mizrahi, president, signed the petition.

Judge Elizabeth S. Stong oversees the case.

Neil Ackerman, Esq., at The Law Office of Ronald D. Weiss, PC,
serves as the Debtor's counsel.


NEW HAVEN TRUCK: Court OKs Cash Collateral Access Thru Jan 2024
---------------------------------------------------------------
The U.S. Bankruptcy Court for the District of Connecticut, New
Haven Division, authorized New Haven Truck and Auto Body, Inc. to
use cash collateral on an interim basis in accordance with the
budget, with a 20% variance, through January 31, 2024.

Citizens Bank, National Association asserts an interest in the
Debtor's cash collateral.

As adequate protection against any post-petition diminution of the
Lender's cash collateral under 11 U.S.C. Sections 361 and 363, the
Lender is granted replacement or substitute liens in all
post-petition assets of the Debtor and proceeds thereof, and the
replacement liens will have the same validity, extent, and priority
that the Lender possessed as to said liens on the Petition Date.

The Lender's liens and any replacement thereof pursuant to the
order, will be subject and subordinate to a carve-out of such liens
for amounts payable by the Debtor for (i) fees of the United States
Trustee under 28 U.S.C. Section 1930(a)(6); (ii) wages and benefits
due the Debtor's employees and (iii) court approved fees of the
Debtor's professionals.

The Debtor and the Lender have agreed to an adequate protection
payment of $3,000 per month to be made by the 26th day of each
month commencing with January 26, 2024.

final hearing on the matter is set for January 24, 2024 at 11:30
a.m.

A copy of the court's order and the Debtor's budget is available at
https://urlcurt.com/u?l=2LbXHD from PacerMonitor.com.

The Debtor projects $53,000 in total cost of goods sold and $52,286
in total expenses.

             About New Haven Truck and Auto Body, Inc.

New Haven Truck and Auto Body, Inc. is a complete vehicle collision
and body repair shop located in East Haven, Connecticut.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Conn. Case No. 23-30298) on April 28,
023. In the petition signed by William S. Snow, Jr., president, the
Debtor disclosed up to $10 million in both assets and liabilities.

Judge Ann M. Nevins oversees the case.

Stuart H. Caplan, Esq., at the Law Offices of Neil Crane, LLC,
represents the Debtor as legal counsel.


NEXT BIG THING: Seeks to Hire Patino King LLC as Counsel
--------------------------------------------------------
The Next Big Thing, LLC seeks approval from the U.S. Bankruptcy
Court for the District of Nebraska to employ Patino King, LLC as
counsel.

The firm will render these services:

     (a) give the Debtor legal advice with respect to its powers
and duties;

     (b) prepare the necessary schedules and plan; and

     (c) perform any and all other legal services for the Debtor
which may be necessary herein.

Patrick Patino, Esq., an attorney at the firm, will be billed at
his hourly rate of $285, plus expenses.

Mr. Patino 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:

     Patrick M. Patino, Esq.
     Patino King, LLC
     13815 FNB Parkway, Suite 440
     Omaha, NE 68154-2584
     Telephone: (402) 401-4050
     Email: patrick@patinoking.com

              About The Next Big Thing, LLC

The Next Big Thing, LLC in Omaha, NE, filed its voluntary petition
for Chapter 11 protection (Bankr. D. Neb. Case No. 23-80951) on
November 20, 2023, listing $1,358,993 in assets and $2,748,155 in
liabilities. Michael Howard as president, signed the petition.

Judge Thomas L. Saladino oversees the case.

PATINO KING LLC serve as the Debtor's legal counsel.


NFP CORP: Moody's Alters Outlook on 'B3' CFR to Stable on Aon Deal
------------------------------------------------------------------
Moody's Investors Service has affirmed the B3 corporate family
rating and B3-PD probability of default rating of NFP Corp. (NFP)
following the announced acquisition by Aon Plc (NYSE: AON), a
leading global provider of risk, health and retirement solutions,
for $13.4 billion in cash and Aon stock. Moody's has also affirmed
the B1 ratings on NFP's backed first-lien term loan and revolving
credit facility and on its backed senior secured notes as well as
the Caa2 rating on its senior unsecured notes. The rating agency
has changed the rating outlook for NFP to stable from negative
based on improvement in the company's pro forma financial metrics.

RATINGS RATIONALE

The affirmation of NFP's ratings reflects its expertise and solid
market position in insurance brokerage, ranking among the 15
largest US insurance brokers. The firm provides employee benefits
and property & casualty products and services to midsize firms
along with insurance and wealth management services to
high-net-worth individuals. NFP generates healthy EBITDA margins
and maintains good liquidity.

Offsetting these strengths are NFP's persistently high financial
leverage and limited interest coverage. Given its active
acquisition strategy, NFP also faces integration and contingent
risks (e.g., exposures to errors and omissions) and has contingent
earnout liabilities that consume a significant portion of its free
cash flow. As part of Aon, Moody's expects that NFP will continue
to pursue a combination of organic growth and acquisitions.

The return to a stable outlook reflects the company's improved pro
forma metrics with debt-to-EBITDA around 7.5x, (EBITDA - capex)
interest coverage around 1.5x, and a free-cash-flow-to-debt ratio
in the low single digits, per Moody's calculations. These metrics
incorporate Moody's adjustments for operating leases, contingent
earnout obligations, certain unusual/non-recurring items, run-rate
EBITDA from acquisitions, and cash flow related to fiduciary
funds.

Moody's expects that NFP's existing debt will be repaid as part of
the announced acquisition which is credit positive for NFP because
it provides a clear path for debt repayment and validates the
company's significant asset value. Moody's will withdraw all the
ratings and outlook of NFP when the company's debt is repaid in
conjunction with the acquisition. The parties expect to close the
transaction in mid-2024, subject to regulatory approval and other
customary closing conditions.

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

Factors that could lead to a rating upgrade include: (i)
debt-to-EBITDA ratio at or below 6x, (ii) (EBITDA - capex) coverage
of interest above 2x, (iii) free-cash-flow-to-debt ratio above 5%.

Factors that could lead to a rating downgrade include: (i)
debt-to-EBITDA ratio remaining above 7.5x, (ii) (EBITDA - capex)
coverage of interest below 1.2x, (iii) free-cash-flow-to-debt ratio
below 2%.

The principal methodology used in these ratings was Insurance
Brokers and Service Companies published in June 2018.

Based in New York City, NFP Corp. provides a range of insurance
brokerage, consulting and advisory services, including benefits and
life, property and casualty, and wealth and retirement solutions,
largely in the US. The company generated revenue of $2.4 billion
for the 12 months through September 2023.


NOVVI LLC: Seeks to Hire Okin Adams Bartlett as Counsel
-------------------------------------------------------
Novvi, LLC seeks approval from the U.S. Bankruptcy Court for the
Southern District of Texas to employ Okin Adams Bartlett Curry LLP
as counsel.

The firm will render these services:

     (a) advise the Debtors with respect to their rights, duties,
and powers in the Chapter 11 cases;

     (b) assist and advise the Debtor in their consultations
relative to the administration of the Chapter 11 cases;

     (c) assist the Debtors in analyzing the claims of their
creditors and in negotiating with such creditors;

     (d) assist the Debtor in the analysis of and negotiations with
any third-party concerning matters relating to, among other things,
the terms of a plan of reorganization or sale of substantially all
of the Debtor's assets;

     (e) represent the Debtors at all hearings and other
proceedings;

     (f) review and analyze all applications, orders, statements of
operations and schedules filed with the court and advise the Debtor
as to their propriety;

     (g) assist the Debtor in preparing pleadings and applications
as may be necessary in furtherance of the Debtor's interests and
objectives; and

     (h) perform such other legal services as may be required and
are deemed to be in the interests of the Debtors in accordance with
the Debtor's powers and duties as set forth in the Bankruptcy
Code.

The firm will be paid at these rates:

     Attorneys            $425 to $750 per hour
     Paralegals           $100 to $175 per hour

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

The firm received an initial retainer from Debtor in the total
amount of $150,000.

Matthew S. Okin, Esq., a partner at Okin Adams, 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:

     Matthew S. Okin, Esq.
     Okin Adams Bartlett Curry LLP
     1113 Vine Street, Suite 240
     Houston, TX 77002
     Telephone: (713) 228-4100
     Facsimile: (346) 247-7158
     Email: mokin@okinadams.com

              About Novvi, LLC

Novvi, LLC, a Delaware limited liability company, was formed in
2011 as a joint venture between Amyris, Inc. and Cosan US, Inc. to
develop, produce, market and sell lubricant base oils from
renewable feedstocks.

Novvi filed Chapter 11 petition (Bankr. S.D. Texas Case No.
23-90906) on Dec. 3, 2023, with $10 million to $50 million in both
assets and liabilities.

Judge Christopher M. Lopez oversees the case.

Okin Adams Bartlett Curry, LLP, is the Debtor's legal counsel.


OPTION CARE: Moody's Rates New $400MM Secured 1st Lien Loan 'Ba2'
-----------------------------------------------------------------
Moody's Investors Service assigned a Ba2 rating to Option Care
Health, Inc's new $400 million senior secured first lien revolving
credit facility due 2028. The company's existing ratings including
the Ba3 Corporate Family Rating, Ba3-PD Probability of Default
Rating, the Ba2 rating on the senior secured first lien term loan B
and the B2 rating on the senior unsecured notes are unchanged. The
SGL-1 speculative grade liquidity ("SGL") rating remains unchanged.
Moody's has maintained the stable outlook.

The new $400 million senior secured first lien revolving credit
facility replaces the existing $225 million ABL revolver expiring
2026 (unrated). The new revolver is pari passu with the existing
senior secured first lien term loan B.

The refinancing transaction is credit positive as it extends the
company's maturity profile and improves liquidity with the revolver
upsize. Moody's expects that Option Care's operating performance
will remain strong driven by favorable longer-term home infusion
market dynamics such that earnings will continue to grow and the
company will maintain a modest financial leverage profile.

RATINGS RATIONALE

Option Care's Ba3 CFR reflects the company's market position as the
largest independent infusion provider with approximately $4 billion
in revenue. The home infusion services industry benefits from
favorable long-term growth dynamics as the home is generally
considered the patient-preferred and lowest cost of care setting.
Option Care continues to benefit from solid organic growth and
positive mix shift toward higher growth chronic therapies, which
drive strong free cash flow generation. Moody's expects Option
Care's debt/EBITDA to decline to the mid-to-high 2 times range over
the next 12 to 18 months, absent any material debt-funded
acquisitions.

The Ba3 CFR also reflects Option Care's competitive pressures
stemming from large, vertically integrated insurance companies that
possess their own home infusion providers and the potential for a
challenging reimbursement environment. Further, Moody's expects
inflationary cost pressures will create exposure to rising costs
associated with recruiting and retaining nursing staff.

The stable outlook reflects Moody's expectation that Option Care
will continue to grow revenue and earnings such that leverage will
decline to the 2 times range, absent any material debt-funded
acquisitions. Moody's expects demand to increase as the home
infusion services industry continues to benefit from favorable
long-term dynamics as the home is generally the patient preferred
and lowest cost of care setting.

The Speculative Grade Liquidity Rating of SGL-1 reflects Moody's
expectation that Option Care will maintain very good liquidity over
the next 12 months. Liquidity is supported by the company's $386
million of cash on hand as of September 30, 2023 and the newly
placed $400 million senior secured first lien revolving credit
facility. Moody's expects that Option Care will generate
consistently positive free cash flow over the next 12 months. The
revolver contains a fixed charge coverage covenant of 1.5x and a
maximum total net leverage ratio of 4.5x. Moody's does not expect
either covenant to be tested.

ESG CONSIDERATIONS

Option Care's CIS-3 indicates that ESG considerations have a
limited impact on the current credit rating with potential for
greater negative impact over time, especially through exposure to
social risks. Human capital, specifically with the employment of
licensed nurses who require prior infusion experience, and
responsible production risks, such as an elevated risk of medical
malpractice stemming from employee error, could weaken Option
Care's credit quality.

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

Ratings could be upgraded if the company continues to successfully
execute its growth strategies, while also improving business
diversity, scale and profitability. Option Care's ratings could be
upgraded if the company continues to maintain conservative
financial policies and very good liquidity. Quantitatively, Option
Care's ratings could be upgraded if leverage is sustained below 2.5
times.

Ratings could be downgraded if profitability declines materially.
Ratings could also be downgraded if Option Care adopts more
aggressive financial policies, including material debt-funded
acquisitions, share repurchases or dividends. Quantitatively,
ratings could be downgraded if leverage is sustained above 3.5
times for an extended period.

Option Care Health, Inc is the leading independent provider of home
and alternate treatment site infusion therapy services through its
national network of over 160 locations throughout the U.S. These
services involve the preparation, delivery, administration and
monitoring of medication for a broad range of conditions. These
include infections, malnutrition, heart failure, bleeding
disorders, autoimmune disorders, and a variety of other rare
conditions. Annual revenues are about $4 billion.

The principal methodology used in this rating was Business and
Consumer Services published in November 2021.


PALATIN TECHNOLOGIES: Sells Vyleesi to Cosette for Up to $171M
--------------------------------------------------------------
Palatin Technologies, Inc. announced the sale of Vyleesi to Cosette
Pharmaceuticals, a US based, specialty pharmaceutical company, for
up to $171 million, consisting of an upfront purchase price of $12
million plus contingent, sales-based milestone payments of up to
$159 million.  Vyleesi is the first and only as-needed treatment
approved by the Food and Drug Administration (FDA) for
premenopausal women with acquired, generalized hypoactive sexual
desire disorder (HSDD).

"The divestiture of Vyleesi is consistent with our strategic
decision to concentrate on our robust development and clinical
pipeline," stated Carl Spana, Ph.D., president and chief executive
officer of Palatin.  "Our focus now is solely on developing novel
therapeutics that modulate the melanocortin receptor system.  Our
Phase 3 PL9643 clinical study for dry eye disease has completed
patient enrollment and treatment, and we look forward to the
availability of topline data results in the near future.  Our Phase
2 study of oral PL8177 in patients with ulcerative colitis is
expected to have an interim analysis readout in the first quarter
and topline trial results in the second quarter of calendar year
2024."

"Vyleesi is an important product for the millions of women
suffering from HSDD.  Cosette is committed to women's healthcare,
and we are pleased they will make Vyleesi a priority in their
current product portfolio," concluded Dr. Spana.

"Vyleesi is an important addition to our rapidly expanding women's
health platform," said Apurva Saraf, president and chief executive
officer of Cosette.  "HSDD is the most prevalent form of female
sexual dysfunction, affecting approximately six million
premenopausal women in the U.S.  Through this acquisition, our
mission is to give hope, support, and a safe and effective
treatment option for millions of women."

Under the terms of the asset purchase agreement with Cosette,
Palatin will receive $12 million upfront.  Palatin is also eligible
to receive up to $159 million contingent upon the achievement of
sales milestones ranging from annual net sales of $15 million to
$200 million.  Palatin will transfer to Cosette all information,
data, and assets related exclusively to Vyleesi.  Palatin will
provide certain transitional services to Cosette for a period of
time to ensure continued patient access to Vyleesi while Vyleesi is
operationally separated from Palatin.  Cosette will reimburse
Palatin for the costs of the transition services.  Palatin is also
eligible to receive regulatory approval milestones of $10.5 million
associated with the previous licensing of Vyleesi, consisting of
$7.5 million related to Fosun for China and $3.0 million related to
Kwangdong for S. Korea.

                           About Palatin

Headquartered in New Jersey, Palatin -- www.Palatin.com -- is a
biopharmaceutical company developing first-in-class medicines based
on molecules that modulate the activity of the melanocortin
receptor systems, with targeted, receptor-specific product
candidates for the treatment of diseases with significant unmet
medical need and commercial potential.  Palatin's strategy is to
develop products and then form marketing collaborations with
industry leaders to maximize their commercial potential.

Palatin reported a net loss of $27.54 million for the year ended
June 30, 2023, compared to a net loss of $36.20 million on $1.47
million of total revenues for the year ended June 30, 2022.

Philadelphia, Pennsylvania-based KPMG LLP, the Company's auditor
since 2002, issued a "going concern" qualification in its report
dated Sept. 28, 2023, citing that the Company has incurred
operating losses and negative cash flows from operations since
inception and will need additional funding to complete planned
product development efforts that raise substantial doubt about its
ability to continue as a going concern.


PEAR THERAPEUTICS: Committee Hires Chipman as Delaware Counsel
--------------------------------------------------------------
The official committee of unsecured creditors of Pear Therapeutics,
Inc. and its affiliates seek approval from the U.S. Bankruptcy
Court for the District of Delaware to employ Chipman Brown Cicero &
Cole, LLP0 as Delaware co-counsel.

The firm's services include:

   a. appearing for and representing the Committee as its Delaware
co-counsel in this Chapter 11 Case and any matter, proceeding,
litigation, or hearing before the Court;

   b. advising the Committee concerning the requirements of the
Bankruptcy Code, Bankruptcy Rules, the rules and procedures of this
Court, and the requirements of the U.S. Trustee relating to the
discharge of its duties under the Bankruptcy Code;

   c. participating in Committee meetings and other communications
with the Committee as may be required;

   d. assisting Thompson Coburn Hahn & Hessen LLP and Dundon
Advisers, as directed by the Committee; and

   e. performing such other legal services as may be required under
the circumstances of this Chapter 11 Case.

The firm will be paid at these rates:

     Bryan J. Hall          $495 per hour
     Renae Fusco            $275 per hour
     Michelle Dero          $275 per hour

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

Bryan J. Hall, Esq., a partner at Chipman Brown Cicero & Cole, 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:

     Bryan J. Hall, Esq.
     Chipman Brown Cicero & Cole, LLP
     Hercules Plaza
     1313 N. Market Street, Suite 5400
     Wilmington, DE 19801
     Tel: (302) 434-4405
     Fax: (302) 295-0199
     Email: Hall@ChipmanBrown.com

              About Pear Therapeutics, Inc.

Pear Therapeutics, Inc., is a commercial-stage healthcare company
pioneering a new class of software-based medicines, sometimes
referred to as Prescription Digital Therapeutics, which uses
software to treat diseases directly.

Pear Therapeutics, Inc. and Pear Therapeutics (US), Inc., filed
their voluntary petitions for relief under Chapter 11 of the
Bankruptcy Code (Bankr. D. Del. Lead Case No. 23-10429) on April 7,
2023.  Christopher Guiffre, chief financial officer and chief
operating officer, signed the petitions. In the petitions, the
Debtors reported $10 million to $50 million in both assets and
liabilities.

Judge Thomas M. Horan oversees the cases.

The Debtors tapped Foley Hoag, LLP as general bankruptcy counsel;
Gibbons, P.C. as Delaware counsel; Wilmer Cutler Pickering Hale and
Dorr, LLP as special counsel; and Sonoran Capital Advisors, LLC and
MTS Health Partners, L.P. as financial advisors.  Stretto, Inc., is
the administrative advisor and claims and noticing agent.


PECF USS: DoubleLine OCF Marks $234M Loan at 19% Off
----------------------------------------------------
DoubleLine Opportunistic Credit Fund has marked its $234,404 loan
extended to PECF USS Intermediate Holding Corporation to market at
$189,030 or 81% of the outstanding amount, as of September 30,
2023, according to a disclosure contained in DoubleLine OCF's Form
N-CSR for the Fiscal year ended September 30, 2023, filed with the
Securities and Exchange Commission.

DoubleLine OCF is a participant in a Senior Secured First Lien Term
Loan (3 Month Secured Overnight Financing Rate + 4.51%, 0.50%
Floor) to PECF USS Intermediate Holding Corporation. The loan
accrues interest at a rate of 9.88% per annum. The loan matures on
December 15, 2028.

DoubleLine Opportunistic Credit Fund was formed as a closed-end
management investment company registered under the Investment
Company Act of 1940, as amended. The Fund is currently operating as
a diversified fund. DoubleLine OCF was organized as a Massachusetts
business trust on July 22, 2011 and commenced operations on January
27, 2012.

PECF USS Intermediate Holding III Corporation is the issuing entity
for a debt extended to United Site Services Inc., a provider of
portable sanitation and related site services.


PEGASUS HOME: Creditors to Get Proceeds From Liquidation
--------------------------------------------------------
Pegasus Home Fashions Inc., and its Debtor Affiliates filed with
the U.S. Bankruptcy Court for the District of Delaware a Combined
Disclosure Statement and Joint Chapter 11 Plan dated December 19,
2023.

Pegasus Home Fashions, Inc. was founded in 1990 and established
itself as a significant player in the middlemarket home furnishings
space. Prior to the Sale, the Debtors were manufacturers of bedding
and home products, with operations spanning several states in the
United States.

Pegasus Home Fashions and Weatherford were each operating entities
that ran the Debtors' manufacturing and sales operations. Pegasus
Home Fashions and Weatherford are wholly-owned subsidiaries of
PHFP, and PHFP is a wholly-owned subsidiary of Intermediate. In
turn, Intermediate is a wholly owned subsidiary of HoldCo. HoldCo
is owned by BT Pegasus Aggregator LLC (an affiliate of Blue Torch),
H.I.G. Pegasus Home Fashions, L.P. (an affiliate of HIG), and Mr.
Spinella (in his individual capacity and through a trust controlled
by him).

Shortly prior to the Petition Date, SSG began a formal marketing
process for the sale of the Debtors' assets, both on an integrated
basis as well as on a business line basis. As part of these
efforts, SSG crafted detailed marketing materials and assembled
related diligence information for a confidential electronic data
room (the "Data Room") and a confidential information presentation
with the assistance of the Debtors and their other professional
advisors.

The Stalking Horse Agreement served as the baseline for all
prospective bidders to negotiate from, and was subject to higher or
otherwise better bids for the Assets pursuant to the Bidding
Procedures. Throughout the Sale Process, SSG continuously engaged
with interested parties. SSG contacted over 222 interested parties
and circulated teasers and non-disclosure agreements to the
interested parties. Ultimately, 26 parties executed non-disclosure
agreements and were granted access to the Data Room. However,
despite SSG's efforts, no Qualified Bids other than the Stalking
Horse Agreement were received prior to the Bid Deadline, therefore
the Auction was cancelled, and Pegasus Home Fashions Acquisition,
LLC as the Stalking Horse Purchaser was declared the successful
bidder.

The Bankruptcy Court held a hearing and approved the Sale on
November 9, 2023, and entered the order approving the Sale on
November 13, 2023. The Sale closed on December 1, 2023. At or
following the Sale closing, the DIP Loan Claims were deemed
satisfied in full by virtue of the Stalking Horse Purchaser's (i)
credit bid of all amounts owed under the DIP Term Loan Facility and
(ii) payment to the DIP Revolver Administrative Agent in full and
final satisfaction of all amounts outstanding under the DIP
Revolver Facility.

Following the closing of the Sale, the Debtors will focus
principally on efficiently winding down their businesses,
preserving Cash held in the Estates, monetizing or transferring to
the Liquidation Trust their remaining Assets and pursuing
confirmation of this Plan. The remaining Assets are expected to
consist of, among other things, the Liquidation Trust Assets.

This combined Disclosure Statement and Plan provides for the
Assets, to the extent not already liquidated or sold through the
Sale, to vest in the Liquidation Trust and to be liquidated over
time and the proceeds thereof to be distributed to Holders of
Allowed Claims in accordance with the terms of the Plan and the
treatment of Allowed Claims. The Liquidation Trustee will effect
such liquidation and distributions. The Debtors will be dissolved
as soon as practicable after the Effective Date.

Class 4 consists of General Unsecured Claims. Unless the Holder
agrees to a different treatment, each Holder of a General Unsecured
Claim shall receive, upon payment in full of the Investigation Fund
Repayment and after payment of any Liquidation Trust Expenses, and,
such Holder's pro rata share of 40% of the liquidated value of the
Distributable Liquidation Trust Assets until all Class 4 Unsecured
Claims are paid in full. For the avoidance of doubt, Distributions
to Holders of Allowed Class 4 General Unsecured Claims shall occur
concurrently with the 60% Distribution described in this combined
Disclosure Statement and Plan. The allowed unsecured claims total
$14,248,679.59.

On the Effective Date, all Interests shall be extinguished, and
owners thereof shall receive no Distribution on account of such
Interests.

The Plan will be implemented by, among other things, the
establishment of the Liquidation Trust, the vesting in and transfer
to the Liquidation Trust of the Liquidation Trust Assets, and the
making of Distributions by the Liquidation Trust in accordance with
the Plan and Liquidation Trust Agreement.

A full-text copy of the Combined Disclosure Statement dated
December 19, 2023 is available at https://urlcurt.com/u?l=2fka9f
from Epiq Corporate Restructuring, LLC, claims agent.

Counsel for Debtors:

     Michael R. Nestor, Esq.
     Kenneth J. Enos, Esq.
     S. Alexander Faris, Esq.
     Kristin L. McElroy, Esq.
     Rodney Square
     1000 North King Street
     Wilmington, Delaware 19801
     Telephone: (302) 571-6000
     Facsimile: (302) 571-1253
     Email: mnestor@ycst.com
            kenos@ycst.com
            afaris@ycst.com
            kmcelroy@ycst.com

                  About Pegasus Home Fashions

Pegasus Home Fashions Inc. is a manufacturer of house furnishing
products based in Elizabeth, N.J.

Pegasus and its affiliates filed Chapter 11 petitions (Bankr. D.
Del. Lead Case No. 23-11236) on Aug. 24, 2023. In the petition
filed by its chief executive officer, Timothy Boates, Pegasus
reported $100 million to $500 million in both assets and
liabilities.

The Debtors tapped Michael R. Nestor, Esq., at Young Conaway
Stargatt & Taylor, LLP as bankruptcy counsel; SSG Advisors, LLC as
investment banker; Reindeer Consulting Group, LLC as tax
consultant; Prager Metis CPAs, LLC as tax preparer and tax services
provider; and Timothy Boates of RAS Management Advisors, LLC as
interim chief executive officer.  Epiq Corporate Restructuring, LLC
serves as the Debtors' administrative advisor and notice, claims,
solicitation and balloting agent.

The U.S. Trustee for Regions 3 and 9 appointed an official
committee to represent unsecured creditors in the Debtors' Chapter
11 cases. Lowenstein Sandler, LLP and Morris James, LLP serve as
the committee's bankruptcy counsel and Delaware counsel,
respectively.


PERSIMMON HOLLOW: Two New Committee Members Appointed
-----------------------------------------------------
The U.S. Trustee for Region 21 appointed Invest Local IX
(Persimmon) LLC and Aaron Price as new members of the official
committee of unsecured creditors in the Chapter 11 case of
Persimmon Hollow Brewing Company, LLC.

The committee is now composed of:

     1. James K. Berry
        1420 Raintree Lane
        Mount Dora, FL 32757
        Telephone: (352) 250-1874
        Email: jameskberryod@aol.com

     2. Invest Local IX (Persimmon) LLC
        Attn: Michael A. Okaty
        301 East Pine Street, Suite 1200
        Orlando, FL 32801
        Telephone: (321) 278-8229
        Email: mokaty@investinglocal.io

        Represented by:
        Kevin A. Reck, Esq., Foley & Lardner LLP
        301 East Pine Street, Suite, 1200
        Orlando, FL 32801
        Telephone: (407) 423-7656
        Email: kreck@foley.com

     3. Kelly Joyce
        511 West New York Avenue
        Deland, FL 32720
        Telephone: (407) 733-5866
        Email: knjoyce83@yahoo.com

        Represented by:
        Raymond Rotella, Kosto & Rotella P.A
        P.O. Box 113
        Orlando, FL 32802
        Telephone: (407) 425-3456
        Email: rrotella@kostoandrotella.com

     4. Aaron Price
        111 W. Indiana Avenue, Suite B
        Deland, FL 32720
        Telephone: (386) 337-2717
        Email: aaronprice.pom@gmail.com

     5. Michael Shayeson
        2736 Blue Heron Village
        Deland, FL 32720
        Telephone: (513) 615-9705
        Email: mshayeson@gmail.com

        Represented by:
        Lauren Stricker, Shuker & Dorris, P.A.
        121 S Orange Ave, Suite 1120
        Orlando, FL 32801
        Telephone: (407) 337-2053
        Email: lstricker@shukerdorris.com

               About Persimmon Hollow Brewing Company

Persimmon Hollow Brewing Company, LLC owns and operates a brewery
and taproom in DeLand, Fla.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Banke. M.D. Fla. Case No. 23-04742) on November
10, 2023. In the petition signed by Robert Burnette, president and
chief manager, the Debtor disclosed up to $10 million in both
assets and liabilities.

Judge Grace E. Robson oversees the case.

The Debtor tapped Richard R. Thames, Esq., at Thames | Markey as
legal counsel and Nperspective Advisory Services, LLC as financial
advisor.

The U.S. Trustee for Region 21 appointed an official committee to
represent unsecured creditors in the Debtor's Chapter 11 case.


PLATFORM II LAWNDALE: Wins Cash Collateral Access Thru Jan 2024
---------------------------------------------------------------
The U.S. Bankruptcy Court for the Northern District of Illinois,
astern Division, authorized Platform II Lawndale LLC to use cash
collateral on an interim basis in accordance with the budget,
through January 3, 2024.

The Debtor will not use or expend funds it receives as rents during
the Budget Period for any purpose. The Debtor will pay Budgeted
Expenses only from funds on hand on November 30, 2023.

The Seventeenth Interim Order Concerning the Debtor's Motion for
Authority to Use Cash Collateral, and for Other Relief (CM/ECF 165)
will remain in full force and effect.

As previously reported by the Troubled Company Reporter, GreenLake
Real Estate Fund, LLC purports to hold a first priority lien and
security interest in the Debtor's property, and the Debtor's cash
and cash receipts received from the leasing of storage units,
through a security interest and assignment of rents granted by the
Debtor under an Open-End Mortgage, Security Agreement, Assignment
of Rents and Leases and Fixture Filing dated May 18, 2018, and
recorded with the Cook County Recorder of Deeds on May 22, 2018.
The assets secure the repayment of a promissory note dated May 18,
2018, in the original principal sum of $6.250 million.

As adequate protection, Greenlake was granted a replacement lien on
the Debtor's rents, accounts and accounts receivables. As further
adequate protection for Greenlake's interests in the Pre-Petition
Collateral, and consistent with 11 U.S.C. Section 552, the Debtor
grants Greenlake a replacement lien on the Debtor's rents,
accounts, and accounts receivables derived from the Property, which
are of the same type or nature as the Pre-Petition Collateral,
coming into existence or acquired by the Debtor respecting the
Property on or after the Petition Date.

The Post-Petition Liens granted to Greenlake under the terms of the
Order will be valid and perfected as of the date of the Order,
without the need for the execution or filing of any further
document or instrument otherwise required to be executed or filed
under applicable non-bankruptcy law.

A copy of the Court's order is available at
https://urlcurt.com/u?l=ools8k from PacerMonitor.com.

                 About Platform II Lawndale LLC

Platform II Lawndale LLC is an Illinois limited liability company
that owns a self-storage facility at 1750 North Lawndale Avenue in
Chicago's West Logan Square neighborhood. The Debtor sought
protection under Chapter 11 of the U.S. Bankruptcy Code (Bankr.
N.D. Ill. Case No. 22-07668) on July 11, 2022. In the petition
signed by Scott Krone, manager, the Debtor disclosed up to $50
million in both assets and liabilities.

Judge Deborah L. Thorne oversees the case.

Gregory J. Jordan, Esq., at Jordan & Zito LLC is the Debtor's
counsel.


POSTMEDIA NETWORK: Moody's Withdraws 'Caa2' CFR on Debt Repayment
-----------------------------------------------------------------
Moody's Investors Service has withdrawn all ratings for Postmedia
Network Inc. including the Caa2 corporate family rating, Caa2-PD
probability of default rating, B1 backed senior secured notes
rating and SGL-3 speculative grade liquidity rating. At the time of
withdrawal the outlook was stable.

RATINGS RATIONALE

Moody's has withdrawn the ratings because Postmedia's debt
previously rated by Moody's has been fully repaid.

Headquartered in Toronto, Postmedia Network Inc. is the largest
publisher of daily newspapers in Canada.


PREMIER KINGS: Hires Lehr Middlebrooks as Special Counsel
---------------------------------------------------------
Premier Kings, Inc. and its affiliates seek approval from the U.S.
Bankruptcy Court for the Northern District of Alabama to employ
Lehr Middlebrooks Vreeland & Thompson, P.C. as special employment
counsel.

The firm will represent and provide legal advice to the Debtors in
connection with the arbitration filed by John Allen Howard, Jr.

The firm will be paid at these rates:

     Partners          $250 per hour
     Associates        $200 per hour

The firm received from the Debtors a retainer of $30,000.

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

Michael L. Thompson, Esq., a partner at Lehr Middlebrooks Vreeland
& Thompson, 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:

     Michael L. Thompson, Esq.
     Lehr Middlebrooks Vreeland & Thompson, P.C.
     1914 Fourth Avenue North
     Birmingham, AL 35203
     Tel: (205) 326-3002
     Fax: (205) 326-3008
     Email: mthompson@lehrmiddlebrooks.com

              About Premier Kings, Inc.

Premier Kings, Inc. and affiliates are the owners and operators of
174 operating Burger King franchise locations.

The Debtors sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. N.D. Ala. Lead Case No. 23-02871) on Oct.
25, 2023. At the time of the filing, Premier Kings reported $10
million to $50 million in assets and $50 million to $100 million in
liabilities.

Judge Tamara O. Mitchell oversees the cases.

The Debtors tapped Cole Schotz, PC as the lead counsel; Holland &
Knight, LLP as local bankruptcy counsel; Raymond James &
Associates, Inc. as investment banker; and Kurtzman Carson
Consultants, LLC as noticing and claims agent.

On Nov. 6, 2023, the U.S. Bankruptcy Administrator for the Northern
District of Alabama appointed an official committee to represent
unsecured creditors in the Debtors' Chapter 11 cases.  The
committee is represented by the law firm of Christian & Small, LLP.


PREMIER KINGS: Seeks to Hire Bilzin Sumberg as Special Counsel
--------------------------------------------------------------
Premier Kings, Inc. and its affiliates seek approval from the U.S.
Bankruptcy Court for the Northern District of Alabama to employ
Bilzin Sumberg Baena Price & Axelrod LLP as special environmental
counsel.

The firm will represent the Debtors in dealing with the Florida
Department of Environmental Protection regarding a grease spill
issue involving one of the Debtors' restaurants and the
Department's request for video and extraction records.

The firm will be paid at these rates:

     Howard E. Nelson, Partner      $1,000 per hour
     Kenneth Duvall, Partner        $795 per hour
     Thomas F. Mullin, Of Counsel   $775 per hour
     Alexandra Barshel, Associate   $650 per hour

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

Howard E. Nelson, Esq., a partner at Bilzin Sumberg Baena Price &
Axelrod 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:

     Howard E. Nelson, Esq.
     BILZIN SUMBERG BAENA PRICE & AXELROD LLP
     1450 Brickell Avenue, Suite 2300
     Fort Lauderdale, FL 33131
     Tel: (305) 374-7580

              About Premier Kings, Inc.

Premier Kings, Inc. and affiliates are the owners and operators of
174 operating Burger King franchise locations.

The Debtors sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. N.D. Ala. Lead Case No. 23-02871) on Oct.
25, 2023. At the time of the filing, Premier Kings reported $10
million to $50 million in assets and $50 million to $100 million in
liabilities.

Judge Tamara O. Mitchell oversees the cases.

The Debtors tapped Cole Schotz, PC as the lead counsel; Holland &
Knight, LLP as local bankruptcy counsel; Raymond James &
Associates, Inc. as investment banker; and Kurtzman Carson
Consultants, LLC as noticing and claims agent.

On Nov. 6, 2023, the U.S. Bankruptcy Administrator for the Northern
District of Alabama appointed an official committee to represent
unsecured creditors in the Debtors' Chapter 11 cases.  The
committee is represented by the law firm of Christian & Small, LLP.


PREMIER KINGS: Seeks to Hire Papertrailspa Inc as Accountant
------------------------------------------------------------
Premier Kings, Inc. and its affiliates seek approval from the U.S.
Bankruptcy Court for the Northern District of Alabama to employ
Papertrailspa Inc. d/b/a/ The Franchise CPA as accountant.

The firm will provide weekly accounting information on the Debtors,
including revenues and expenses; monthly, quarterly and annual
financial statements; and regulatory filings and payment
generations.

The firm will be paid at $8,000 per week for the accounting
services.

The firm received from the Debtors an advance fee of $16,000.

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

Akiva Manne, a partner at Papertrailspa Inc. d/b/a/ The Franchise
CPA, 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:

     Akiva Manne
     Papertrailspa Inc.
     d/b/a/ The Franchise CPA
     2334 W Fairmont Street
     Allentown, PA 18104
     Tel: (646) 844-6786

              About Premier Kings, Inc.

Premier Kings, Inc. and affiliates are the owners and operators of
174 operating Burger King franchise locations.

The Debtors sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. N.D. Ala. Lead Case No. 23-02871) on Oct.
25, 2023. At the time of the filing, Premier Kings reported $10
million to $50 million in assets and $50 million to $100 million in
liabilities.

Judge Tamara O. Mitchell oversees the cases.

The Debtors tapped Cole Schotz, PC as the lead counsel; Holland &
Knight, LLP as local bankruptcy counsel; Raymond James &
Associates, Inc. as investment banker; and Kurtzman Carson
Consultants, LLC as noticing and claims agent.

On Nov. 6, 2023, the U.S. Bankruptcy Administrator for the Northern
District of Alabama appointed an official committee to represent
unsecured creditors in the Debtors' Chapter 11 cases.  The
committee is represented by the law firm of Christian & Small, LLP.


PRETIUM PKG: DoubleLine OCF Marks $155,000 Loan at 68% Off
----------------------------------------------------------
DoubleLine Opportunistic Credit Fund has marked its $155,000 loan
extended to Pretium PKG Holdings, Inc. to market at $49,711 or 32%
of the outstanding amount, as of September 30, 2023, according to a
disclosure contained in DoubleLine OCF's Form N-CSR for the Fiscal
year ended September 30, 2023, filed with the Securities and
Exchange Commission.

DoubleLine OCF is a participant in a Senior Secured Second Lien
Term Loan(3 Month Secured Overnight Financing Rate + 7.01%, 0.50%
Floor) to Pretium PKG Holdings, Inc. The loan accrues interest at a
rate of 12.28% per annum. The loan matures on September 30, 2029.

DoubleLine Opportunistic Credit Fund was formed as a closed-end
management investment company registered under the Investment
Company Act of 1940, as amended. The Fund is currently operating as
a diversified fund. The Fund was organized as a Massachusetts
business trust on July 22, 2011 and commenced operations on January
27, 2012.

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: DoubleLine Yield Marks $480,000 Loan at 68% Off
------------------------------------------------------------
DoubleLine Yield Opportunities Fund has marked its $480,000 loan
extended to Pretium PKG Holdings, Inc. to market at $153,943 or 32%
of the outstanding amount, as of September 30, 2023, according to a
disclosure contained in DoubleLine Yield's Form N-CSR for the
Fiscal year ended September 30, 2023, filed with the Securities and
Exchange Commission.

DoubleLine Yield is a participant in a Senior Secured Second Lien
Term Loan (3 Month Secured Overnight Financing Rate + 7.01%, 0.50%
Floor) to Pretium PKG Holdings, Inc. The loan accrues interest at a
rate of 12.28% per annum. The loan matures on September 30, 2029.

DoubleLine Yield Opportunities Fund was formed as a closed-end
management investment company registered under the Investment
Company Act of 1940, as amended, and originally classified as a
non-diversified fund. The Fund is currently operating as a
diversified fund. The Fund was organized as a Massachusetts
business trust on September 17, 2019 and commenced operations on
February 26, 2020. The Fund is listed on the New York Stock
Exchange under the symbol "DLY".

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: Receives Chapter 11 Plan Final Approval
---------------------------------------------------
Hilary Russ of Law360 reports that a Delaware bankruptcy judge said
Tuesday she will grant final approval to cryptocurrency custodian
Prime Core's Chapter 11 plan, overriding an objection by the U.S.
Trustee's Office and leaving the company to pivot to a transitional
wind-down plan with an administrator who will seek the return of
customer funds.

                       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.


PROTERRA INC: Agrees to Close Sale to Phoenix Motor by Jan. 10
--------------------------------------------------------------
Proterra Inc. recently entered into an amendment to its asset
purchase agreement with Phoenix Motor Inc., Proterra disclosed in a
Form 8-K Report filed with the Securities and Exchange Commission.

On November 13, 2023, the Company entered into an asset purchase
agreement with Phoenix Motor Inc. to sell substantially all of the
Company's assets used in the conduct of the Proterra Transit
business and an asset purchase agreement with Phoenix to sell
certain battery leases of the Company and other related assets used
in the conduct of the Proterra Transit business.

On December 1, 2023, the Company and Phoenix entered into an
amendment to each of the Asset Purchase Agreements. On December 15,
2023, the Company and Phoenix entered into a second amendment to
each of the Asset Purchase Agreements to reflect, among other
terms, (i) an outside closing date of January 10, 2024 for the
Transactions, (ii) a revised date of January 5, 2024 for the
hearing before the bankruptcy court to consider the approval of the
Asset Purchase Agreements and the Transactions, (iii) an additional
$1 million deposit by Phoenix due by December 22, 2023 for all of
the Transactions, (iv) a deadline of December 22, for the provision
by Phoenix of a binding and adequate assurance package, with no
less than $20 million of available liquidity or a full pledged
performance guaranty from a creditworthy entity, and (v) the
Company's right to solicit and negotiate backup bids from other
potential bidders.

                     About Proterra Inc.

Proterra Inc.'s business involves designing, manufacturing, and
selling electric transit buses and components, batteries, and
electric drive trains, and providing and selling related products
and services.

Proterra Inc. and Proterra Operating Company, Inc., sought relief
under Chapter 11 of the U.S. Bankruptcy Code (Bankr. D. Del. Lead
Case No. 23-11120) on August 7, 2023. In the petition filed by
Gareth T. Joyce, chief executive officer, the Debtor reported total
assets as of June 30, 2023 amounting to $818,773,679 and total debt
as of June 30, 2023 of $609,498,207.

The Honorable Bankruptcy Judge Brendan Linehan Shannon handles the
cases.

The Debtors tapped Young Conaway Stargatt & Taylor, LLP, and Paul,
Weiss, Rifkind, Wharton & Garrison LLP, as counsel; FTI Consulting,
Inc., as financial advisor; Moelis & Company, LLC, as investment
banker; and Slaughter and May as special corporate counsel.
Kurtzman Carson Consultants LLC is the claims agent.



PROTERRA INC: Files Reorganization Plan
---------------------------------------
Proterra Inc. disclosed in a Form 8-K Report filed with the
Securities and Exchange Commission that on December 17, 2023, the
Debtors filed a Joint Chapter 11 Plan of Reorganization for
Proterra Inc and its Debtor Affiliate and a related proposed form
of Disclosure Statement with the Delaware bankruptcy court, in
accordance with the Chapter 11 Plan Support Agreement executed by
and among the Company and the plan sponsors comprised of:

     * the second lien agent, CSI GP I LLC (or its successor in
interest);
     * Anthelion Prodigy Co-Investment LP (f/k/a CSI Prodigy
Co-Investment LP);
     * Anthelion I Prodigy Holdco LP (f/k/a CSI I Prodigy Holdco
LP); and
     * Anthelion PRTA Co-Investment LP (f/k/a CSI PRTA
Co-Investment LP).

The Proposed Disclosure Statement describes, among other things,
(i) certain provisions in the Proposed Plan, summarized in greater
detail below, including the creation of a distribution trust and
distributions of the Debtors' assets, (ii) the events leading to
the Chapter 11 Cases, (iii) certain events that have occurred or
are anticipated to occur during the Chapter 11 Cases, including the
anticipated solicitation of votes to approve the Proposed Plan from
certain of the Debtors' creditors, and (iv) and certain other
aspects of the Chapter 11 Cases, including the potential
reorganization of the Debtors' energy business contemplated by the
PSA to be effected pursuant to the Proposed Plan.

Under the Plan, each holder of an allowed General Unsecured Claim
in Class 5 will receive its pro rata share of distributions, if
any, from the Distribution Trust after certain allowed priority
claims and certain allowed secured claims have been paid, and
certain reserves have been established with respect to disputed
priority claims and disputed secured claims.

The Proposed Plan contemplates that the Company's existing equity
interests in Class 8 will be canceled, without any distribution or
compensation provided to current equity holders.

At the option of the Debtors in consultation with the Second Lien
Agent, each holder of an allowed Other Secured Claim in Class 1
(which are certain secured claims) will receive one of these
treatments:

     * payment in full in cash;
     * reinstatement of its allowed Other Secured Claim;
     * return of the collateral securing such allowed Other Secured
Claim; or
     * such other treatment so as to render such holder unimpaired
with respect to its allowed Other Secured Claim.

At the option of the Debtors, each holder of an allowed Other
Priority Claim in Class 2 (which are certain claims entitled to
statutory priority under the Bankruptcy Code) will receive either:

     * payment in full in cash; or
     * treatment consistent with statutory requirements under the
Bankruptcy Code as necessary to meet the Bankruptcy Code's
requirements for the confirmation of the Proposed Plan.

Each holder of an allowed First Lien Claim in Class 3 (which are
claims arising under the Debtors' revolving credit facility) will
receive payment in full in cash on the Effective Date.

Each holder of an allowed Class 4 Second Lien Convertible Notes
Claim (which are claims arising under the documents governing the
second lien convertible notes issued by the Company) will receive:

     * If the Reorganization (as defined below) occurs:

            -- For such holder's pro rata portion of $10 million of
the allowed Second Lien Convertible Notes Claims, a pro rata
allocation of all of the equity of Reorganized Proterra (as defined
in the Proposed Plan);

            -- With respect to the remaining portion of the allowed
Second Lien Convertible Notes Claims, cash in an amount equal to
such holders' pro rata share of such remaining portion, as reduced
by (i) the amount of cash retained by Reorganized Proterra, and
(ii) a portion of the aggregate amount of certain costs paid by
Debtors, as required under the Bankruptcy Code, in connection with
the assumption and assignment of contracts related to the Debtors'
energy business.

     * If the PSA is terminated prior to the effective date of the
Proposed Plan, such holder's pro rata portion of cash in an amount
equal to the allowed Second Lien Convertible Notes Claims.

A full-text copy of the Report, along with a Summary of the
Proposed Plan of Reorganization, and the Proposed Disclosure
Statement is available at https://tinyurl.com/4ver2cdz

                     About Proterra Inc.

Proterra Inc.'s business involves designing, manufacturing, and
selling electric transit buses and components, batteries, and
electric drive trains, and providing and selling related products
and services.

Proterra Inc. and Proterra Operating Company, Inc., sought relief
under Chapter 11 of the U.S. Bankruptcy Code (Bankr. D. Del. Lead
Case No. 23-11120) on August 7, 2023. In the petition filed by
Gareth T. Joyce, chief executive officer, the Debtor reported total
assets as of June 30, 2023 amounting to $818,773,679 and total debt
as of June 30, 2023 of $609,498,207.

The Honorable Bankruptcy Judge Brendan Linehan Shannon handles the
cases.

The Debtors tapped Young Conaway Stargatt & Taylor, LLP, and Paul,
Weiss, Rifkind, Wharton & Garrison LLP, as counsel; FTI Consulting,
Inc., as financial advisor; Moelis & Company, LLC, as investment
banker; and Slaughter and May as special corporate counsel.
Kurtzman Carson Consultants LLC is the claims agent.



PUERTO RICO: 14 States File Amicus Brief in PREPA Bond Fight
------------------------------------------------------------
Emily Lever of Law360 reports that attorneys general from 14 states
have filed an amicus brief in an appeal of the Puerto Rico Electric
Power Authority's bankruptcy plan in the First Circuit, arguing
eliminating bondholders' security interest in future revenues would
undermine municipal bond markets nationwide.

                       About Puerto Rico

Puerto Rico is a self-governing commonwealth in association with
the United States.  The chief of state is the President of the
United States of America.  The head of government is an elected
Governor.  There are two legislative chambers: the House of
Representatives, 51 seats, and the Senate, 27 seats.

In 2016, the U.S. Congress passed PROMESA, which, among other
things, created the Financial Oversight and Management Board and
imposed an automatic stay on creditor lawsuits against the
government, which expired May 1, 2017.

The members of the oversight board are: (i) Andrew G. Biggs, (ii)
Jose B. Carrion III, (iii) Carlos M. Garcia, (iv) Arthur J.
Gonzalez, (v) Jose R. Gonzalez, (vi) Ana. J. Matosantos, and (vii)
David A. Skeel Jr.

On May 3, 2017, the Commonwealth of Puerto Rico filed a petition
for relief under Title III of the Puerto Rico Oversight,
Management, and Economic Stability Act ("PROMESA").  The case is
pending in the United States District Court for the District of
Puerto Rico under case number 17-cv-01578. A copy of Puerto Rico's
PROMESA petition is available at
http://bankrupt.com/misc/17-01578-00001.pdf                 

On May 5, 2017, the Puerto Rico Sales Tax Financing Corporation
(COFINA) commenced a case under Title III of PROMESA (D.P.R. Case
No. 17-01599).  Joint administration has been sought for the Title
III cases.

On May 21, 2017, two more agencies -- Employees Retirement System
of the Government of the Commonwealth of Puerto Rico and Puerto
Rico Highways and Transportation Authority (Case Nos. 17-01685 and
17-01686) -- commenced Title III cases.

U.S. Chief Justice John Roberts named U.S. District Judge Laura
Taylor Swain to preside over the Title III cases.

The Oversight Board has hired as advisors, Proskauer Rose LLP and
O'Neill & Borges LLC as legal counsel, McKinsey & Co. as strategic
consultant, Citigroup Global Markets as municipal investment
banker, and Ernst & Young, as financial advisor.

Martin J. Bienenstock, Esq., Scott K. Rutsky, Esq., and Philip M.
Abelson, Esq., of Proskauer Rose LLP; and Hermann D. Bauer, Esq.,
at O'Neill & Borges LLC are onboard as attorneys.

Prime Clerk LLC is the claims and noticing agent.  Prime Clerk
maintains the case Website https://cases.primeclerk.com/puertorico

Jones Day is serving as counsel to certain ERS bondholders.

Paul Weiss is counsel to the Ad Hoc Group of Puerto Rico General
Obligation Bondholders.


RADIOLOGY PARTNERS: DoubleLine OCF Marks $498,900 Loan at 24% Off
-----------------------------------------------------------------
DoubleLine Opportunistic Credit Fund has marked its $155,000 loan
extended to Radiology Partners, Inc to market at $378,009 or 76% of
the outstanding amount, as of September 30, 2023, according to a
disclosure contained in DoubleLine OCF's Form N-CSR for the Fiscal
year ended September 30, 2023, filed with the Securities and
Exchange Commission.

DoubleLine OCF is a participant in a Senior Secured First Lien Term
Loan (1 Month Secured Overnight Financing Rate + 3.51%) to
Radiology Partners, Inc. The loan accrues interest at a rate of
10.18% per annum. The loan matures on July 9, 2025.

DoubleLine Opportunistic Credit Fund was formed as a closed-end
management investment company registered under the Investment
Company Act of 1940, as amended. The Fund is currently operating as
a diversified fund. DoubleLine OCF was organize as a Massachusetts
business trust on July 22, 2011 and commenced operations on January
27, 2012.

Radiology Partners, Inc. operates as a health care testing center.
The Company offers diagnostic and interventional radiology services
by local radiologists. Radiology Partners serves customers in the
United States.  



RED ROOF: Court OKs Cash Collateral Access Thru Feb 2024
--------------------------------------------------------
The U.S. Bankruptcy Court for the Central District of California
authorized Red Roof Inc. to use cash collateral, on an interim
basis, in accordance with the budget, through February 6, 2024, on
the same terms and conditions as the First Interim CC Order.

Velocity Commercial Capital, LLC asserts an interest in the
Debtor's cash collateral, with a total secured claim of $641,816.

Robert Lee, John Kim and Vickie Han are the second lien holder,
with a principal balance due in the amount of $168,628.

The court said following payments are allowed: $3,925 to Velocity
Commercial Capital, $675 to Robert Kim, $200 for property
insurance, and $200 for maintenance.

A continued hearing on the matter is set for February 6 at 1 p.m.

A copy of the order is available at https://urlcurt.com/u?l=HGERs7
from PacerMonitor.com.

                        About Red Roof Inc.

Red Roof Inc. sought protection under Chapter 11 of the U.S.
Bankrutpcy Code (Bankr. C.D. Cal. Case No. 2:23-bk-16844-NB) on
October 19, 2023. In the petition signed by Connie Kim, president,
the Debtor disclosed up to $1 million in both assets and
liabilities.

Judge Neil W. Bason oversees the case.

Kevin Tang, Esq., at Tang and Associates, represents the Debtor as
legal counsel.


REPMGMT INC: Seeks to Hire James Cobb as Accountant
---------------------------------------------------
RepMGMT Inc. Chartered seeks approval from the U.S. Bankruptcy
Court for the District of Columbia to employ James Cobb as
accountant.

Mr. Cobb's services include:

   (a) maintaining the Debtor's books of account;

   (b) preparing and filing tax returns on behalf of the Debtor;

   (c) preparing financial reports required by the Bankruptcy Code,
the Bankruptcy Rules and the any applicable Local Rules of the
United States Bankruptcy Court for the District of Columbia (the
"Local Rules"); and

   (d) performing all other necessary or requested accounting
services in connection with operation of the Debtor's business and
this Case.

Mr. Cobb will be paid at the rate of $50 per hour, and 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:

     James Cobb
     3805 Berleigh Hill Court
     Burtonsville, MD 20866
     Tel: (240) 330-0296

              About RepMGMT Inc. Chartered

RepMGMT Inc. Chartered in  Washington DC, filed its voluntary
petition for Chapter 11 protection (Bankr. D. Colo. Case No.
23-00375) on December 12, 2023, listing $50,000 to $100,000 in
assets and $1 million to $10 million in liabilities. Bradley Bauman
as president, signed the petition.

Judge Elizabeth L. Gunn oversees the case.

LANNAN LEGAL PLLC serve as the Debtor's legal counsel.


RITE AID: Agrees to Mediation With Creditors, Opioid Victims
------------------------------------------------------------
Steven Church and Amelia Pollard of Bloomberg News report that
bankrupt pharmacy chain Rite Aid Corp. agreed to begin
court-supervised mediation with lower ranking creditors, including
groups that blame the company for contributing to America's opioid
addiction crisis.

The company, backed by senior lenders, will negotiate with
unsecured creditors about how to end the retailer's insolvency case
and on a potential loan package to fund the company's exit from
bankruptcy, Rite Aid attorney Aparna Yenamandra said in court
Tuesday, December 19, 2023.  The company will try to reach a deal
before the end of January 2024, Yenamandra said.

According to Reuters, the committees representing junior creditors
agreed to withdraw their objections to Rite Aid's DIP financing
after the parties agreed to enter into mediation.

Reuters reported that U.S. Bankruptcy Judge Michael Kaplan agreed
to grant Rite Aid approval to access an additional $200 million of
DIP financing following last-minute revisions to the agreements.

                      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 CEO and CRO Jeffrey S. Stein, 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 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.


ROAD LION: Seeks Approval to Hire JF Shirley Inc. as Accountant
---------------------------------------------------------------
Road Lion Corporation seeks approval from the U.S. Bankruptcy Court
for the Southern District of Alabama to employ JF Shirley, Inc. as
accountant.

The firm will provide Debtor general accounting and bookkeeping
services that become necessary and are requested during the
pendency of this bankruptcy case.

The firm will be paid at the rates of $100 to $150 per hour.

Marcus E. Garrett, CPA, a partner at JF Shirley, 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:

     Marcus E. Garrett, CPA
     JF Shirley, Inc.
     1223 S. Brundidge Street
     Troy, AL 36081
     Tel: (334) 566-9338

              About Road Lion Corporation

Road Lion Corporation transports refrigerated freight throughout
the U.S. using tractors and refrigerated trailers.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Ala. Case No. 23-12841) on December 1,
2023. In the petition signed by Perry Lee Bryant,
president/shareholder, the Debtor disclosed up to $1 million in
both assets and liabilities.

Judge Henry A. Callaway oversees the case.

Anthony Bush, Esq., at The Bush Law Firm, LLC, represents the
Debtor as legal counsel.


ROCKY MOUNTAIN FINE: Seeks Cash Collateral Access
-------------------------------------------------
Rocky Mountain Fine Wines, LLC asks the U.S. Bankruptcy Court for
the District of Colorado for authority to use cash collateral and
provide adequate protection.

The Debtor requires the use of cash collateral to pay operating
expenses in accordance with the budget, with a 15% variance.

The Debtor was established as Premier Wine Distributors of Colorado
in Colorado by Warren Buffet's relatives. The company changed its
name to Rocky Mountain Fine Wines, LLC to avoid litigation. The
Debtor's owner, Corry Brown, was accused of using a stamp to sign
documents for his wife's importer business. In 2017, the governing
Colorado regulatory agency raided the Debtor's facility and seized
its inventory. The Debtor disputed claims but failed, leading to a
five-year suspension of its distribution license in 2021.

The U.S Small Business Administration may have or assert a lien
encumbering the Debtor's cash collateral. The SBA filed on April 2,
2021 a UCC-1 financing statement asserting a lien encumbering
substantially all of the Debtor's assets on account of an EDIL
loan.

Based on the foregoing, the SBA may have a secured lien position on
the Debtor's funds and revenues that constitute cash collateral as
the term is defined in the Bankruptcy Code.

The Debtor's accounts receivable as of the Petition Date total
approximately $8,470. The Debtor's cash on hand and in bank
accounts as of the Petition Date is  approximately $1,900.

In order to provide adequate protection for the Debtor's use of
cash collateral, to the extent any secured creditor is properly
perfected in cash collateral, the Debtor proposes the following:

a. The Debtor will provide a replacement lien on all post-petition
accounts and cash equivalents to the extent that the use of the
cash collateral results in a decrease in the value of the
collateral pursuant to 11 U.S.C. Section 361(2);

b. The Debtor will maintain adequate insurance coverage on all
personal property assets and adequately insure against any
potential loss;

c. The Debtor shall provide to such creditor all periodic reports
and information filed with the Bankruptcy Court, including
Debtor-in-possession reports;

d. The Debtor will only expend cash collateral pursuant to the
Budget subject to reasonable fluctuation by no more than 15% for
each expense line item per month, plus all fees owed to the U.S.
Trustee;

e. The Debtor will pay all post-petition taxes; and

f. The Debtor will retain in good repair all collateral in which
any secured creditor has an interest.

Should the Debtor default in the provision of adequate protection,
the Debtor's approved use of cash collateral will cease and
properly perfected secured creditors will have the opportunity to
obtain further relief from the Court.

A copy of the Debtor's motion and budget is available at
https://urlcurt.com/u?l=vBePeS from PacerMonitor.com.

The Debtor projects total income, on a monthly basis, as follows:

     $15,000 for January 2024;
     $16,000 for February 2024; and
     $17,000 for March 2024.
     
              About Rocky Mountain Fine Wines, LLC

Rocky Mountain Fine Wines, LLC is a Colorado limited liability
company based in Thorton, Colorado and was formed in 2014. The
Debtor is generally involved in the wine distribution industry.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Colo. Case No. 23-15883-MER) on December
20, 2023. In the petition signed by Cory Brown, managing member,
the Debtor disclosed up to $100,000 in assets and up to $1 million
in liabilities.

Aaron A. Garber, Esq., at Wadsworth Garber Warner Conrardy, P.C.,
represents the Debtor as legal counsel.


RUSS NOYES ROOFING: Unsecureds to Split $12K over 3 Years
---------------------------------------------------------
Russ Noyes Roofing Inc., d/b/a Rhino Roofing Inc., filed with the
U.S. Bankruptcy Court for the Middle District of Florida a Plan of
Reorganization dated December 18, 2023.

The Debtor is a well-established full-service roofing company,
providing expert solutions to both residential and commercial
clients. The Debtor specializes in professional installation,
repair, and maintenance of roofs for homes and commercial
businesses.

The Debtor is a Florida profit Corporation organized by Articles of
Incorporation filed with the Florida Secretary of State on April
29, 2014, with an effective date of August 25, 2004. The Debtor is
headquartered in Longwood, Florida. The Debtor's principal place of
business is located at 385 Commerce Way #101 Longwood, Florida
32750.

Class 3 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 $12,000.00. Payments
will be made in equal quarterly payments of $1,000.00. Payments
shall commence on the fifteenth day of the month, on the first
month that begins more than fourteen days after the Effective Date
and shall continue quarterly for eleven additional quarters.
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 $8,749.00, 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 April 30, 2024, shall continue yearly for two
additional years on April 30. The initial annual payment shall be
$1,583.00. 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. This Class is
Unimpaired. 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.

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 December 18,
2023 is available at https://urlcurt.com/u?l=L2SW1F from
PacerMonitor.com at no charge.

Counsel for Debtor:

     Jeffrey S. Ainsworth, Esq.
     Jacob D. Flentke, Esq.
     BransonLaw, PLLC
     1501 East Concord Street
     Orlando, Florida 32803
     Telephone: (407) 894-6834
     Facsimile: (407) 894-8559
     E-mail: jeff@bransonlaw.com
     E-mail: jacob@bransonlaw.com

                   About Russ Noyes Roofing

Russ Noyes Roofing Inc., doing business as Rhino Roofing Inc., is a
roofing contractor in Orlando, Fla., offering professional
installation, repair, and maintenance of roofs for homes.

Russ Noyes Roofing filed a petition under Chapter 11, Subchapter V
of the Bankruptcy Code (Bankr. M.D. Fla. Case No. 23-05063) on Dec.
1, 2023, with total assets of $183,919 and total liabilities of
$2,563,619.  Russell Leonard Noyes, president, signed the
petition.

Judge Tiffany P. Geyer oversees the case.

The Debtor is represented by Jeffrey Ainsworth, Esq., at BransonLaw
PLLC.


SAS AB: Unsecured Creditors to Get Share of GUC Trust in Plan
-------------------------------------------------------------
SAS AB and its Subsidiary Debtors filed with the U.S. Bankruptcy
Court for the Disclosure Statement describing Joint Chapter 11 Plan
dated December 19, 2023.

SAS was founded in 1946 by national aircraft companies owned by the
Danish State Investor, the Kingdom of Norway, and the Kingdom of
Sweden (the "Swedish State").

The Debtors commenced the Chapter 11 Cases to pursue and implement
a comprehensive financial restructuring to deleverage the Debtors'
balance sheet to ensure the Debtors' long-term viability.

Following the completion of the Debtors' equity solicitation
process in these Chapter 11 Cases, the Debtors selected a group of
bidders comprised of Castlelake, L.P., on behalf of certain of its
funds or affiliates ("Castlelake"), Air France-KLM S.A. ("AFKLM"),
and Lind Invest ApS ("Lind Invest" and, collectively with
Castlelake and AFKLM, the "Bidder Consortium"), together with the
Kingdom of Denmark (the "Danish State Investor" and, together with
the Bidder Consortium, the "Investors"), as the winning bidders
with respect to a transaction involving an investment in, and
issuance of new equity interests and secured convertible debt by,
reorganized SAS AB ("Reorganized SAS AB" and, such transaction, the
"Transaction").

The Transaction is memorialized in the Investment Agreement, and
the terms of which are incorporated into the Plan by reference as
if fully set forth therein. As a result, the Plan provides for a
comprehensive restructuring of the Debtors' balance sheet and a
significant investment of new capital from the Investors, which
will provide the Debtors with liquidity to support operations as a
going concern.

More specially, the Plan incorporates the Transaction and provides
for:

     * a total investment in Reorganized SAS AB of $1.2 billion
(SEK12,249 million), comprised of $475 million (SEK4,849 million)
in new unlisted equity and $725 million (SEK7,401 million) in
secured convertible debt;

     * the allocation of up to $325 million (SEK3,318 million) to
fund distributions to general unsecured creditors through a
combination of cash and the remaining approximately 13.6% of new
unlisted equity in Reorganized SAS AB, subject to the terms of the
Investment Agreement and the Plan;

     * the post-confirmation implementation of the Plan, with
respect to SAS AB, in Sweden through a Swedish company
reorganization (likely to be filed in 2024) (the "Swedish
Reorganization" and, such plan, the "Swedish Reorganization
Plan");

     * the establishment of the GUC Trust to be funded with the
Reserved Funds, which will be used by the Reorganized Debtors to
(i) (a) challenge any State non-tax claims attributable to the
period from 2020 to 2023 that may be raised against the Debtors in
national courts (each such claim, a "State Non-Tax Claim") and (b)
satisfy any costs or expenses that may arise or have arisen from a
third party agreeing to pay in full and without recourse to the
Debtors any State Non-Tax Claim, (ii) in the event of (a) a final
decision from a competent court requiring the Debtors to pay or (b)
a State under Applicable Law being required to ex officio demand
payment of any State Non-Tax Claim, pay that State Non-Tax Claim,
to the extent a third party has not already paid, or agreed to pay,
such State Non-Tax Claim, and (iii) in the event that the Reserved
Funds exceed any amounts paid pursuant to the preceeding clauses
(i) and (ii), make distributions to holders of GUC Trust Interests
in accordance with the Plan and the Swedish Reorganization Plan;

     * the cancellation of Debtor SAS AB's existing common shares
and Commercial Hybrid Bonds;

     * a reduction in the Debtors' prepetition debt by
approximately $2 billion (SEK20.4 billion); and

     * approximately $1.1 billion (SEK11,2 billion) of unrestricted
cash on the Reorganized Debtors' go forward balance sheet.

The Plan provides for the substantive consolidation only of the
Consolidated Debtors exclusively for the purposes set forth in the
Plan, and otherwise shall be implemented without any substantive
consolidation.

Subject to the satisfaction of the conditions set forth in the
Investment Agreement or the waiver thereof by the party entitled to
waive that condition, on the Effective Date Reorganized SAS AB
shall issue New Shares and New Convertible Notes to the Investors
for an aggregate purchase price equal to the Total Share
Subscription Amount and the New Convertible Notes Amount,
respectively, subject to and in accordance with the terms and
conditions of the Plan, the Investment Agreement, the New
Convertible Notes Indenture, the Governance Term Sheet, the
Shareholders' Agreement, the Articles, and any consents or
approvals required under each of the foregoing. Accordingly, the
Restructuring shall include:

     * a total investment in Reorganized SAS AB corresponding to
$1.2 billion (SEK12,249 million), comprised of $475 million
(SEK4,849 million) in New Shares and $725 million (SEK7,401
million) in New Convertible Notes;

     * the allocation of up to $325 million (SEK3,318 million) in
value to holders of Allowed General Unsecured Claims as set forth
in the Plan, subject to the establishment of a GUC Trust with
respect to the GUC Trust Amount, through a combination of the
Available Cash, the GUC Trust Interests, and the New Shares
Distribution Pool.

Based upon such Financial Projections, the Debtors conclude they
will have sufficient resources to make all payments required
pursuant to the Plan and that confirmation of the Plan is not
likely to be followed by liquidation or the need for further
reorganization.

The Debtors concluded that the recoveries to holders of Allowed
Claims would be maximized by the Debtors' continued operation as a
going concern through implementation of the Plan and the
Transaction. The Debtors' business and assets have significant
value that would not be realized in a liquidation.

A full-text copy of the Disclosure Statement dated December 19,
2023 is available at https://urlcurt.com/u?l=XKyMR7 from Kroll
Restructuring Administration, LLC, claims agent.

Attorneys for Debtors:

     Gary T. Holtzer, Esq.
     Kelly DiBlasi, Esq.
     David Griffiths, Esq.
     Lauren Tauro, Esq.
     Weil Gotshal & Manges, LLP
     767 Fifth Avenue
     New York, NY 10153
     Tel: (212) 310-8000
     Fax: (212) 310-8007
     Email: Gary.Holtzer@weil.com
            kelly.diblasi@weil.com
            david.griffiths@weil.com
            lauren.tauro@weil.com

      About Scandinavian Airlines

SAS SAB -- https://www.sasgroup.net/ -- Scandinavia's leading
airline, with main hubs in Copenhagen, Oslo and Stockholm, is
flying to destinations in Europe, USA and Asia.  In addition to
flight operations, SAS offers ground handling services, technical
maintenance, and air cargo services. SAS is a founder member of the
Star Alliance, and together with its partner airlines offers a wide
network worlxdwide.

SAS AB and its subsidiaries, including Scandinavian Airlines
Systems Denmark-Norway-Sweden and Scandinavian Airlines of North
America Inc., sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D.N.Y. Lead Case No. 22-10925) on July 5,
2022.  In the petition filed by Erno Hilden, authorized
representative, SAS AB estimated assets between $10 billion and $50
billion and liabilities between $1 billion and $10 billion.

Judge Michael E. Wiles oversees the cases.

The Debtors tapped Weil, Gotshal & Manges, LLP as global legal
counsel; Mannheimer Swartling Advokatbyra AB as special counsel;
FTI Consulting, Inc. as financial advisor; Ernst & Young AB as tax
advisor; and Seabury Securities, LLC and Skandinaviska Enskilda
Banken AB as investment bankers. Seabury is also serving as
restructuring advisor. Kroll Restructuring Administration, LLC is
the claims agent and administrative advisor.

The U.S. Trustee for Region 2 appointed an official committee to
represent unsecured creditors in the Debtors' Chapter 11 cases. The
committee is represented by Willkie Farr & Gallagher, LLP.


SDPBC ACQUISITION: Court OKs Cash Collateral Access Thru Feb 2024
-----------------------------------------------------------------
The U.S. Bankruptcy Court for the Southern District of California
authorized SDPBC Acquisition LP to continue to use cash collateral
on an interim basis in accordance with the budget and the Second
Interim Order through February 15, 2024.

As previously reported by the Troubled Company Reporter, the Debtor
has experienced insufficient sales to cover its operating costs,
which has led to extended periods of monthly net losses.
Pre-petition, the Debtor reduced its operating costs by, among
other things, downsizing its office space (from  approximately 4880
square feet to approximately 750 square feet), laying off employees
from 54 employees to 39, eliminating any non-essential expenses,
and reducing the volume of the raw materials purchased so that only
the specific quantities and amounts needed to produce a remaining
order is procured.

The Debtor has already maxed out its financing opportunities and
does not perceive a realistic path for continuing its operations in
its present configuration. Lenders have become more impatient, and
the Debtor has been subject to creditor action against it.

In Chapter 11, the Debtor intends to conduct an orderly sale of
assets and propose a liquidating plan. The wind-down and sale of
assets is expected to last approximately two to three months and is
expected to yield approximately $2.5 million in proceeds for the
benefit of creditors.

The Debtor has a number of secured creditors possessing liens in
the Debtor's property.

The Secured Creditors are Liberty Capital Group , Primary Funding
Corp, Nola Holdings LLC, and 1498502 Alberta Ltd.

On the Petition Date, the Debtor had approximately $9,700 in cash
in its account, and approximately $534,091 in outstanding net trade
accounts receivable. In addition, the Debtor had finished inventory
valued at approximately $300,000 on the Petition Date. The total
amount of the Debtor's cash, outstanding accounts receivable, and
finished inventory as of the Petition Date is therefore
approximately $843,790.

As adequate protection, the parties possessing a lien in the
Debtor's cash collateral on the petition date was granted a valid,
perfected, continuing replacement lien in the cash collateral in an
amount equal to their allowed interest, if any, in the cash
collateral existing as of the petition date in the order of the
Secured Parties' relative priorities.

The Replacement Lien will be a valid, continuing, and perfected
lien without the need for any execution, filing or recordation of
any mortgage, deed or trust, security agreement, pledge agreement,
or financing statement of any kind.

A hearing on the matter is set for February 12, 2024 at 2 p.m.

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

              About SDPBC Acquisition LP

The Debtor provides optimized design and manufacturing of retail
and specialty packaging. Its capabilities include custom print and
finishes, as well as fulfillment services providing box assembly,
product packaging, product storage, and kitting.

SDPBC Acquisition LP in San Diego, CA, filed its voluntary petition
for Chapter 11 protection (Bankr. S.D. Cal. Case No. 23-03065) on
October 5, 2023, listing as much as $1 million to $10 million in
both assets and liabilities. Paul E. Mayer as manager of SDPBC
Holdings LLC, General Partner of the Debtor, signed the petition.

Judge Christopher Latham oversees the case.

LAW OFFICES OF KIT J. GARDNER serve as the Debtor's legal counsel.


SIENTRA INC: Receives Two Notices of Noncompliance From Nasdaq
--------------------------------------------------------------
Sientra, Inc. disclosed in a Form 8-K filed with the Securities and
Exchange Commission that it received written notice from the
Listing Qualifications Department of The Nasdaq Stock Market, LLC
notifying the Company that based on the closing bid price of the
Company's common stock, par value $0.01 per share for the 30
consecutive trading days prior to Dec. 14, 2023, the Company no
longer complies with the minimum bid price requirement for
continued listing on The Nasdaq Global Select Market.  

Nasdaq Listing Rule 5450(a)(1) requires listed securities to
maintain a minimum bid price of $1.00 per share, and Nasdaq Listing
Rule 5810(c)(3)(A) provides that a failure to meet the Minimum Bid
Price Requirement exists if the deficiency continues for a period
of 30 consecutive trading days.  In addition, the Company received
written notice from the Listing Qualifications Department of Nasdaq
notifying the Company that the Market Value of Publicly Held Shares
("MVPHS") of its common stock had been below the minimum of
$15,000,000 for the 30 consecutive business days prior to Dec. 14,
2023.  Nasdaq Listing Rule 5450(b)(3)(C) requires listed securities
to maintain a minimum MVPHS of $15,000,000, and Nasdaq Listing
Rules 5810(c)(3)(D) provides that a failure to meet the Minimum
MVPHS Requirement exists if the deficiency continues for a period
of 30 consecutive trading days.

The notifications regarding the Listing Requirements have no
immediate effect on the listing of the Company's common stock.  In
accordance with the Nasdaq Listing Rules, the Company has a period
of 180 calendar days from to regain compliance with the Listing
Requirements.  To regain compliance with the Minimum Bid Price
Requirement, the closing bid price of the Common Stock must be at
least $1.00 per share for a minimum of 10 consecutive trading days
prior to June 11, 2024, and the Company must otherwise satisfy The
Nasdaq Global Select Market's requirements for listing.  To regain
compliance with the Market Value Requirement, the MVPHS of the
Company's common stock must close at $15,000,000 or more for a
minimum of ten consecutive business days prior to June 11, 2024,
and the Company must otherwise satisfy The Nasdaq Global Select
Market's requirements for listing.

If the Company does not regain compliance with the Minimum Bid
Price Requirement by June 11, 2024, the Company may be eligible for
an additional 180 calendar day compliance period if it elects (and
meets the listing standards) to transfer to The Nasdaq Capital
Market to take advantage of the additional compliance period
offered on that market.  To qualify, the Company would be required,
among other things, to meet the Market Value Requirement as well as
all other standards for initial listing on The Nasdaq Capital
Market, with the exception of the Minimum Bid Price Requirement,
and would need to provide written notice of its intention to cure
the bid price deficiency during the second compliance period by
effecting a reverse stock split if necessary.

In the event that the Company does not regain compliance with the
Market Value Requirement by June 11, 2024, it will receive notice
that its common stock is subject to delisting.  Alternatively, the
Company may apply to transfer its common stock to The Nasdaq
Capital Market, provided that the Company meets the Nasdaq Capital
Market's continued listing requirements.

If the Company does not regain compliance within the allotted
compliance period(s), including any extensions that may be granted
by Nasdaq, Nasdaq will provide notice that the Company's Common
Stock will be subject to delisting.  If the Company receives a
notice that its Common Stock is subject to delisting in respect of
either of the Listing Requirements, the Company would be entitled
to appeal the Nasdaq staff's determination to delist its Common
Stock and request a hearing.

The Company intends to monitor both the closing bid price and MVPHS
of the Common Stock and consider its available options to resolve
the noncompliance with the Listing Requirements.  There can be no
assurance that the Company will be able to regain compliance with
either of the Listing Requirements or that it will otherwise be in
compliance with Nasdaq's continued listing requirements or that
Nasdaq will grant the Company a further extension of time to regain
compliance, if applicable

                          About Sientra

Headquartered in Irvine, California, Sientra, Inc. --
www.sientra.com -- is a surgical aesthetics company focused on
empowering people to change their lives through increased
self-confidence and self-respect. Backed by clinical and safety
data, Sientra's platform of products includes a comprehensive
portfolio of round and shaped breast implants, the first
fifth-generation breast implants approved by the FDA for sale in
the United States, the ground-breaking AlloX2 breast tissue
expander with patented dual-port and integral drain technology, the
next-generation AlloX2Pro, the first and only FDA-cleared
MRI-compatible tissue expander, the Viality with AuraClens enhanced
viability fat transfer system, the SimpliDerm Human Acellular
Dermal Matrix, and BIOCORNEUM.

Los Angeles, California-based KPMG LLP, the Company's auditor since
2014, issued a "going concern" qualification in its report dated
April 17, 2023, citing that the Company's recurring losses from
operations, insufficient cash flows generated from operations, and
need to obtain additional capital raise substantial doubt about its
ability to continue as a going concern.


SISSON ENGINEERING: Hires R.A. Hall & Co. LLC as Accountant
-----------------------------------------------------------
Sisson Engineering Corp. seeks approval from the U.S. Bankruptcy
Court for the District of Massachusetts to employ R.A. Hall & Co.
LLC as accountant.

The firm will assist the Debtor in the preparation and filing of
its tax returns and chapter 11 reporting requirements.

The firm will be paid at these rates:

     Partners/Members                $490 per hour
     Staff Accountants               $175 to $295 per hour
     Administrative/Support Staffs   $165 per hour

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

Eric Hall, a partner at R.A. Hall & Co. 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:

     Eric Hall
     R.A. Hall & Co. LLC
     183 State Street
     Boston, MA 02109
     Tel: (617) 723-3333
     Email: ejh@rahallco.com

              About Sisson Engineering Corp.

Sisson Engineering Corp., a company in Orange, Mass., is a global
supplier of complex machined parts.

Sisson filed a petition under Chapter 11, Subchapter V of the
Bankruptcy Code (Bankr. D. Mass. Case No. 23-30475) on Nov. 14,
2023, with $2,830,063 in assets and $11,211,249 in liabilities.

Judge Elizabeth D. Katz oversees the case.

David B. Madoff, Esq., at Madoff & Khoury LLP, represents the
Debtor as legal counsel.


SMC ENTERTAINMENT: Recurring Losses Raise Going Concern Doubt
-------------------------------------------------------------
SMC Entertainment, Inc. disclosed in a Form 10-Q Report filed with
the Securities and Exchange Commission for the quarterly period
ended September 30, 2023, that substantial doubt exists about its
ability to continue as a going concern within the next 12 months.

According to the Company, it has suffered recurring losses since
inception and has no assurance of future profitability. The Company
will continue to require financing from external sources to finance
its operating and investing activities until sufficient positive
cash flows from operations can be generated. There is no assurance
that financing or profitability will be achieved, accordingly,
there is substantial doubt about the Company's ability to continue
as a going concern.

"Our net loss for the three months ended September 30, 2023, was
$1,093,601 as compared with a net income of $44,029 for the
comparable prior period, an increase to our net loss of $1,137,630.
Our net loss for the nine months ended September 30, 2023, was
$2,540,587 as compared with a net loss of $1,682,448 for the
comparable prior period, an increase to our net loss of $858,139."

"Our auditors have expressed substantial doubt as to our ability to
continue as a going concern. For the nine months ended September
30, 2023, the Company had a net loss of $2,540,587, had net cash
used in operating activities of $127,589, and an accumulated
deficit of $18,540,591. These matters raise substantial doubt about
the Company's ability to continue as a going concern for a period
of one year from the date of this filing. The Company's ability to
continue as a going concern is dependent upon its ability to obtain
the necessary financing to meet its obligations and repay its
liabilities arising from normal business operations when they come
due, to fund possible future acquisitions, and to generate
profitable operations in the future. Management plans to provide
for the Company's capital requirements by continuing to issue
additional equity and debt securities. The outcome of these matters
cannot be predicted at this time and there are no assurances that,
if achieved, the Company will have sufficient funds to execute its
business plan or generate positive operating results."

A full-text copy of the Form 10-Q is available at
http://tinyurl.com/3snrv249

                             About SMC

Boca Raton, Fla.-based SMC Entertainment Inc. is an OTC Markets, a
publicly traded company, with an assembled team of esteemed
individuals solving market needs, primarily in the merger and
acquisition landscape. It was incorporated in the State of Nevada
on January 23, 1998, under the name of Professional Recovery
Systems, Ltd. On April 21, 2023, the Company completed its
acquisition of AI-enabled wealth management technology platform
provider, Fyniti Global Equities EBT Inc. Fyniti, is a Fintech
developer and provider of technology that combines Artificial
Intelligence/Machine Learning (AI/ML) driven Quantitative investing
(IQ Engine) with AI-enabled wealth management Electronic Block
Trading ("EBT") technology.

As of September 30, 2023, the Company has $23,894,611 in total
assets and $3,295,976 in total liabilities.



SOUND INPATIENT: DoubleLine OCF Marks $190,000 Loan at 82% Off
--------------------------------------------------------------
DoubleLine Opportunistic Credit Fund has marked its $190,000 loan
extended to Sound Inpatient Physicians, Inc to market at $33,250 or
18% of the outstanding amount, as of September 30, 2023, according
to a disclosure contained in DoubleLine OCF's Form N-CSR for the
Fiscal year ended September 30, 2023, filed with the Securities and
Exchange Commission.

DoubleLine OCF is a participant in a Senior Secured Second Lien
Term Loan (3 Month Secured Overnight Financing Rate + 6.75%) to
Sound Inpatient Physicians, Inc. The loan accrues interest at a
rate of 12.12% per annum. The loan matures on June 26, 2026.

DoubleLine Opportunistic Credit Fund was formed as a closed-end
management investment company registered under the Investment
Company Act of 1940, as amended. The Fund is currently operating as
a diversified fund. DoubleLine OCF was organize as a Massachusetts
business trust on July 22, 2011 and commenced operations on January
27, 2012.

Sound Inpatient Physicians, Inc. is a provider of physician
services in acute, post-acute, emergency medicine, and intensivist
facilities through its wholly owned subsidiaries and affiliated
companies. Sound's principal business is to provide hospitalist
services to hospitals and health plans designed to improve the
well-being of patients while reducing their associated costs
through the management of medical care. The company is primarily
owned by private equity sponsor Summit Partners  and Optum
Health.  



STRUCTURLAM MASS TIMBER: Chapter 11 Liquidation Plan Okayed
-----------------------------------------------------------
Clara Geoghegan of Law360 reports that the U.S. division of
Canadian timber products maker Structurlam Mass Timber received
approval of its Chapter 11 plan Tuesday, December 19, 2023 with a
Delaware bankruptcy judge praising the cooperative spirit that led
to a consensual plan.

Structurlam Mass Timber U.S., Inc., et al., submitted a Revised
First Amended Combined Disclosure Statement and Chapter 11 Plan of
Liquidation dated December 14, 2023.

The Combined Disclosure Statement and Plan is a liquidating chapter
11 plan. The Combined Disclosure Statement and Plan provides that
upon the Effective Date: (i) Liquidating Trust Assets will be
transferred to the Liquidating Trust; and (ii) after completing all
of their fiduciary obligations, the Debtors will be dissolved.

A full-text copy of the Revised First Amended Combined Disclosure
Statement and Plan dated Dec. 14, 2023 is available at
https://urlcurt.com/u?l=UIXsGq from Kurtzman Carson Consultants,
LLC, claims agent.

              About Structurlam Mass Timber U.S.

Structurlam Mass Timber U.S., Inc. is a manufacturer of mass timber
solutions including cross laminated timber, Glulam beams,
industrial matting and more.

On April 21, 2023, SLP Holdings Ltd., Structurlam Mass Timber
Corporation (formerly SLP Operations Ltd.), Structurlam Mass Timber
U.S., Inc. and Natural Outcomes, LLC commenced proceedings by
filing voluntary petitions for relief pursuant to chapter 11 of the
Bankruptcy Code (Bankr. D. Del. Lead Case No. 23-10497).  In
connection with the Chapter 11 Proceedings, the U.S. Bankruptcy
Court has appointed SLP as the foreign representative of
Structurlam.

On application made by the Foreign Representative, on April 27,
2023, the Supreme Court of British Columbia granted orders, among
other things, recognizing the Chapter 11 Proceedings as a foreign
proceeding under Part IV of the Companies' Creditors Arrangement
Act, staying all proceedings against Structurlam, and appointing
Alvarez & Marsal Canada Inc. as the Information Officer in the
Canadian recognition proceedings under the CCAA.

In the petition signed by Shawn Turkington, authorized signatory,
the Debtor disclosed up to $500 million in both assets and
liabilities.

Judge Craig T. Goldblatt oversees the U.S. cases.

The Debtors tapped M. Blake Cleary, Esq., at Potter Anderson and
Corroon LLO, as local bankruptcy counsel, Paul Hastings LLP as
general bankruptcy counsel, Gowling WLG as Canadian bankruptcy
counsel, Alvarez and Marsal Canada Inc. as financial advisor,
Stifel, Nicolaus and Co. Inc. and Miller Buckfire and Co. LLC as
investment banker, and Kurtzman Carson Consultants LLC as notice
and claims agent.


SUGAR CREEK: Gets Interim OK to Sell Assets by Auction
------------------------------------------------------
Sugar Creek Acquisition, LLC received interim approval from the
U.S. Bankruptcy Court for the Eastern District of Missouri to sell
most of their assets by auction.

The assets up for sale include the company's equipment and
intellectual property used to operate its business and the real
estate owned by a non-debtor entity, Salt Creek Holdings, LLC.  

Sugar Creek operates out of the real estate located at 45 Progress
Parkway, Maryland Heights, Mo.

The company and Salt Creek have negotiated a sale agreement with
Forsyth Associates, LLC for the sale of the assets for a total sale
price compromised of the following:

     i. All amounts necessary to satisfy the outstanding liens in
the real estate held by secured lender, Midwest Regional Bank,
which is owed $4,960,679.48 as of Sept. 18;

    ii. $250,000 to the holder of the second lien in the assets;

   iii. $100,000 to be paid, pro-rata, to unsecured creditors;

    iv. Annual payment of 30% of net profit from sales of O'Fallon
brands in perpetuity to insider James Gorczyca or his successors or
assigns in partial payment of his secured claim;

     v. For any assigned contracts, assumed by the purchaser, any
amounts necessary to cure defaults and allow assumption;

    vi. Sugar Creek and the purchaser agree that certain EIDL loans
may be undersecured or unsecured and certain unsecured loans may be
personally guaranteed by Mr. Gorczyca or Debbie Gorczyca, also an
insider of Sugar Creek. Forsyth agrees to indemnify both or either
one of the insiders for personal liability arising from these
obligations in an amount not to exceed $50,000.

The sale agreement provides for a closing date of not later than
Jan. 31, 2024.

Forsyth will receive a break-up fee of $25,000 if it is not
selected as the winning bidder at the auction scheduled for Jan.
29, 2024, at 10:00 a.m. (Prevailing Central Time).

To participate in the auction, potential buyers must submit their
bids prior to 5:00 p.m. (Prevailing Central Time) on Jan. 24, 2024.
The bid must be accompanied by an earnest money deposit of
$50,000.

In the event there are no bids other than that of Forsyth, Sugar
Creek will seek court approval of the sale agreement at the next
hearing set for Jan. 8.

The hearing to approve the sale of assets to the winning bidder is
scheduled for Jan. 29.

                   About Sugar Creek Acquisition

Sugar Creek Acquisition, LLC is a regional craft brewery in St.
Louis, Mo. The company conducts business under the name O'Fallon
Brewery, LLC.

Sugar Creek Acquisition filed its voluntary Chapter 11 petition
(Bankr. E.D. Mo. Case No. 23-42041) on June 12, 2023. James
Gorczyca, manager, signed the petition. As of April 30, 2023, the
Debtor reported $4,182,851 in assets and $10,964,120 in
liabilities.

Judge Kathy A. Surratt-States oversees the case.

Spencer P. Desai, Esq. at The Desai Law Firm, LLC serves as the
Debtor's counsel.


SUNLAND MEDICAL: Sells Assets to Columbia Medical Center
--------------------------------------------------------
Sunland Medical Foundation and 4750 GHW Bush Land Holdings, LLC
filed a supplement to the order of the U.S. Bankruptcy Court for
the Northern District of Texas, which approved the sale of their
assets to Columbia Medical Center of Plano Subsidiary, L.P.

The proposed supplement to the sale order was negotiated with and
agreed to by Columbia Medical Center and those whose contracts are
subject to assumption and assignment to the buyer as part of the
sale.

Among other things, the proposed supplement to the sale order
prohibits the assumption or assignment of the Medicare provider
agreements or Medicaid contracts to Columbia Medical Center.

A copy of the filing is available for free at
https://www.pacermonitor.com/view/5Q3DGYA/Sunland_Medical_Foundation__txnbke-23-80000__0333.1.pdf?mcid=tGE4TAMA

On Dec. 1, Sunland and its wholly-owned subsidiary, 4750 GHW, got
the green light to sell their assets, including the real property
in Sachse, Texas, where the Trinity Regional Hospital Sachse is
located.

Columbia Medical Center, a Texas limited partnership, was selected
as the winning bidder at the Nov. 15 auction.

The aggregate amount to be paid by Columbia Medical Center for the
assets at the closing includes $41 million in cash (minus the $3.6
million deposit), plus the cure amounts for the assumed contracts;
payment of $1.1 million in administrative expenses associated with
executory contracts; and $62,000 per day after Dec. 15 through and
including the closing date.

                  About Sunland Medical Foundation

Sunland Medical Foundation and 4750 GHW Bush Land Holdings, LLC are
owners of Trinity Regional Hospital Sachse, a full-service hospital
and emergency room near Dallas, Texas. Trinity is a not-for profit,
32-bed, community-focused acute care hospital providing care to the
residents of Sachse, Murphy, Wylie, Rowlett, Garland, Plano,
Richardson, and surrounding communities.

The Debtors sought Chapter 11 protection (Bankr. N.D. Texas Lead
Case No. 23-80000) on Aug. 29, 2023. Both estimated $50 million to
$100 million in assets and $100 million to $500 million in
liabilities as of the bankruptcy filing.

The Hon. Michelle V. Larson is the case judge.

The Debtors tapped McDermott Will & Emery, LLP as legal counsel;
Meadowlark Advisors, LLC as financial advisor; and Eide Bailly LLP
as tax advisor. Stretto Inc. is the claims agent.

The U.S. Trustee for Region 6 appointed an official committee to
represent unsecured creditors in the Debtors' Chapter 11 cases. The
committee tapped Dickinson Wright, PLLC as legal counsel and
Caliber Advisors, LLC as financial advisor.

Susan Goodman is the patient care ombudsman appointed in the
Debtors' Chapter 11 cases.


SUNPOWER CORP: Raises Going Concern Doubt
-----------------------------------------
SunPower Corporation said in its Form 10-Q Report filed with the
U.S. Securities and Exchange Commission for the quarterly period
ended October 1, 2023, that there is substantial doubt exists about
its ability to continue as a going concern.

According to the Company, for the three and nine months ended
October 1, 2023, it had recurring operating losses and, as of
October 1, it breached a financial covenant and a reporting
covenant of its Credit Agreement, dated as of September 12, 2022.
The breaches created events of default thereunder, which enables
the requisite lenders under the Credit Agreement to demand
immediate payment or exercise other remedies.

"As a result of the events of default, we no longer had the ability
to borrow from the remaining capacity of $53.7 million of revolving
commitments. On December 8, 2023, the Company obtained a waiver and
amendment to the Credit Agreement as amended by the First Amendment
to Credit Agreement, dated as of January 26, 2023 by and among the
Company, certain of its subsidiaries as guarantors, Bank of
America, N.A, BMO Bank, N.A., Citibank, N.A. and JPMorgan Chase
Bank, N.A. as the lenders and L/C issuers party thereto, and Bank
of America, as administrative agent which provides for, among other
things, a temporary waiver until January 19, 2024 of the breaches,
and modification to the remaining available commitments through
(ii) the Existing Lenders to provide access to $25 million of
existing revolving commitments and (ii) commitments by HoldCo, as a
new lender, to provide an additional $25 million of capacity.
Subsequent to the amendment, we borrowed the entire $50 million
against the remaining capacity on the revolving credit facility.
Although we entered into the Amendment and Waiver to temporarily
address the Existing Defaults, we are also projecting to be
noncompliant with certain debt covenants, which would cause further
defaults under our existing debt arrangements. Following the
expiration of the Amendment and Waiver, absent additional waivers,
the events of default enable the requisite lenders under the Credit
Agreement to demand immediate payment or exercise other remedies,
such as subject all or a portion of obligations to a default rate
of interest. Further, the Company also breached a financial
covenant set forth in the Loan and Security Agreement, dated June
30, 2022, entered into by a wholly owned indirect subsidiary of the
Company, the lenders party thereto from time to time, Atlas
Securitized Products Holdings, L.P., as administrative agent and
Computershare Trust Company, National Association, as paying agent
due to delay in delivery of the quarterly financials for the third
quarter of 2023, which results in an event of default, thereby
enabling the requisite lenders to demand immediate payment or
exercise other remedies. The Company is in discussion with the
lenders under the Atlas Credit Agreement regarding a waiver of any
breaches. There can be no assurance that such waiver will be
obtained. Absent a waiver, the event of default enables the
requisite lenders under the Atlas Credit Agreement to demand
immediate payment or exercise other remedies, such as subject all
or a portion of obligations to a default rate of interest. If the
lenders under the Credit Agreement and the Atlas Credit Agreement
were to demand immediate repayment, the Company would not have
sufficient liquidity to meet its obligations and pay its
liabilities arising from normal business operations when they come
due. As such, substantial doubt exists about the Company's ability
to continue as a going concern."

"To address our liquidity needs, management is currently seeking
additional waivers and evaluating various funding alternatives and
may seek to raise additional funds through the issuance of equity,
mezzanine or debt securities, through arrangements with strategic
partners, which may include related parties, the capital markets,
or through obtaining credit from financial institutions. As we seek
additional sources of financing, there can be no assurance that
such financing would be available to us on favorable terms or at
all. Our ability to obtain additional financing in the debt and
equity capital markets is subject to several factors, including
market and economic conditions, our performance and investor
sentiment with respect to us and our industry. The outcome of these
matters cannot be predicted with any certainty at this time."

"Substantial doubt exists about our ability to continue as a going
concern and if we are unable to continue our business, our common
stock might have little or no value. Although our financial
statements have been prepared on a going concern basis, unless we
obtain a full waiver or amendment of the covenant breaches under
the Credit Agreement and Atlas Credit Agreement and we are able to
raise additional capital, there is a material risk that we will
continue to be in breach of our financial covenants under the
Credit Agreement and Atlas Credit Agreement, which may cause future
events of default under our other existing debt agreements."

The Company's outside auditor, Ernst & Young LLP, has included an
explanatory paragraph in their opinion that accompanies the
Company's audited consolidated financial statements as of and for
the period ended January 1, 2023, indicating that substantial doubt
exists about SunPower's ability to continue as a going concern.

"Although we have improved our liquidity position by obtaining the
Amendment and Waiver, if we are unable to continue to do so,
including by receiving a full waiver and raising additional
capital, we will continue to be in breach of our financial
covenants under the Credit Agreement, which may impact conditions
that could lead to future events of default under our other debt
agreements, and we may not be able to continue as a going concern.
Further, we also breached a financial covenant set forth under the
Atlas Credit Agreement due to delay in delivery of the quarterly
financials for the third quarter of 2023, which results in an event
of default, thereby enabling the requisite lenders to demand
immediate payment of the borrowings outstanding or exercise other
remedies. We are currently in discussion with the lenders under the
Atlas Credit Agreement regarding a waiver of any breaches. Absent a
waiver, the event of default enables the requisite lenders under
the Atlas Credit Agreement to demand immediate payment or exercise
other remedies, such as subject all or a portion of obligations to
a default rate of interest. If the lenders were to demand immediate
repayment, the Company would not have sufficient liquidity to meet
its obligations and pay its liabilities arising from normal
business operations when they come due. As such, substantial doubt
exists about the Company's ability to continue as a going concern.
Additionally, the Company received a reservation of rights letter
from the administrative agent under the Dorado Credit Agreement as
a result of the Restatement. We are in active discussions with this
lender group, who are aware that SunPower does not agree that there
has been any such breach of representation."

"Although we are seeking additional sources of financing, there can
be no assurance that such financing would be available to us on
acceptable terms or at all. Any financing that we are able to
obtain could entail substantial dilution to stockholders, onerous
interest rates or covenants, or other terms that are unfavorable to
us and the holders of our common stock. Our ability to obtain
additional financing is subject to several factors, including
market and economic conditions, our performance and investor and
lender sentiment with respect to us and our industry. The failure
to obtain sufficient capital on acceptable terms may require us to
delay, limit, or eliminate the development of business
opportunities and our ability to achieve our business objectives
and our competitiveness, and our business, financial condition, and
results of operations would be materially adversely affected. In
addition, the perception that we may not be able to continue as a
going concern may cause customers and other business partners to
choose not to conduct business with us due to concerns about our
ability to meet our contractual obligations."

SunPower has experienced a size reduction. As of October 1, 2023,
the Company has $1.45 billion in total assets, from $1.76 billion
in total assets on January 1, 2023, and total liabilities of $1.02
billion from $1.21 billion. For the three months ended October 1,
2023, the Company reported a net loss of $37.3 million, compared to
a net loss of $138.8 million reported for the same period in 2022.
For the fiscal year ended January 1, 2023, the Company reported a
net loss of $4.3 million.

Full text Copies of the Form 10-Q and 10-K/A are available at:

       https://tinyurl.com/5n8dcw6x & https://tinyurl.com/b9xubbtr


                           About SunPower

Headquartered in Richmond, California, SunPower (NASDAQ: SPWR) --
https://www.sunpower.com/ -- is a residential solar, storage and
energy services provider in North America.  SunPower offers solar +
storage solutions that give customers control over electricity
consumption and resiliency during power outages while providing
cost savings to homeowners.



SVB FINANCIAL: Files Lawsuit vs. FDIC Over $1.9-Bil. Holdback
-------------------------------------------------------------
The bankrupt former parent company of Silicon Valley Bank sued the
Federal Deposit Insurance Corp. on Monday, Dec. 18, 2023, in
California federal court in its latest bid to get the deposit
insurer to return $1.93 billion the company says is being
"unlawfully" withheld.

SVB Financial Group says in its lawsuit that it is entitled to
recover approximately $1,933,805,708 (the "Account Funds") that the
Federal Deposit Insurance Corporation in its corporate capacity
("FDIC-C") has unlawfully withheld by defying the March 12, 2023
invocation of the systemic risk exception by Secretary of the
Treasury Janet Yellen—made, as required by statute, upon the
unanimous recommendations of the boards of both the Federal Reserve
and the FDIC-C, and after consulting with the President of the
United States.  The Secretary's invocation provided that the FDIC-C
would pay all deposits of all depositors of the former Silicon
Valley Bank after it had been closed by the California Department
of Financial Protection and Innovation ("DFPI") just 2 days prior.

The March 12, 2023 invocation by Secretary Yellen, which was an
exercise of the statutory authority given exclusively to the
Secretary of the Treasury by Congress, was publicly announced in a
joint statement by the Secretary, Federal Reserve Board Chair
Jerome Powell, and FDIC Chairman Martin Gruenberg.  The Secretary's
decision, which was designed to calm uninsured depositors' fears in
order to prevent runs on additional banks and protect the Nation's
banking system from collapse, left no ambiguity: it "fully
protect[ed] all depositors" who "[would] have access to all of
their money starting Monday, March 13."  The lawless acts now being
carried out by administrators at the FDIC-C are in direct
contravention of the plain terms of the Treasury Secretary's
invocation of the systemic risk exception and undermine the system
the FDIC is supposed to be protecting.

Consistent with the Treasury Secretary's determination and the
public statement made by the heads of three of the Nation's most
important agencies, the next day, March 13, the FDIC transferred
all Silicon Valley Bank deposits, including the approximately $2.1
billion in SVBFG's accounts at Silicon Valley Bank, to a newly
created bank, the Silicon Valley Bridge Bank, N.A. ("Bridge Bank").


SVBFG's deposits appeared on the books and records of Bridge Bank,
and SVBFG, like other Silicon Valley Bank depositors, was granted
full access to those funds beginning on March 13. During the next
three days, SVBFG withdrew approximately $180 million of its
deposit funds to pay ordinary-course obligations and to prepare for
its bankruptcy filing, but SVBFG left the vast bulk of its funds at
Bridge Bank, in reliance on the public pronouncements of Secretary
Yellen and the FDIC itself that all depositors were protected and
the funds on deposit at Bridge Bank belonged to SVBFG.

However, on Thursday, March 16, the FDIC unexpectedly and
unlawfully cut off SVBFG's access to its remaining approximately
$1.93 billion of funds at Bridge Bank.  The FDIC's act was
tantamount to theft, and was contrary to its public assurances that
all depositors’ funds at Bridge Bank were safe.  The FDIC acted
without notice or disclosure of its conduct or the justification
for it.

And although the FDIC-C has apparently cooperated fully with the
FDIC as receiver for Silicon Valley Bank ("FDIC-R1") and the FDIC
as receiver for Bridge Bank ("FDIC-R2"), none of the FDIC-C,
FDIC-R1 or FDIC-R2 has disclosed upon whose authority or at whose
direction SVBFG's funds were withheld or actually taken, or on what
basis.

"The FDIC-C's positions are without merit.  As a substantive
matter, the Treasury Secretary's invocation of the systemic risk
exception obligated the FDIC-C's Deposit Insurance Fund to pay all
deposits of all depositors at Silicon Valley Bank and entitled
SVBFG like all other depositors to receive its deposits.  The
FDIC-C has no authority or discretion unilaterally to repudiate
this commitment or prevent a depositor like SVBFG from accessing
its deposit funds.  The FDIC-C knows this, or else it would not
have made the public statements it made or transferred all of
SVBFG's uninsured deposits to Bridge Bank on March 13, 2023, in
accordance with Secretary Yellen's determination and invocation,"
SVBFG said in court filings.

Plaintiff SVBFG prays for judgment and relief against Defendant
FDIC-C as follows:

    a. Judgment in SVBFG's favor and against Defendant FDIC-C on
all causes of action;

    b. An order declaring that SVBFG owns the Account Funds and is
entitled to possession thereof;

    c. An order enjoining the FDIC-C and all affiliated entities
acting in concert with the FDIC-C from refusing to provide SVBFG
with access to the Account Funds;

    d. An order restoring SVBFG's Account Funds, together with all
interim earnings on those funds since SVBFG was deprived of access
to them;

    e. An order directing the FDIC-C to pay and turn over to SVBFG
the full amount of its Account Funds;

    f. An order declaring and holding unlawful the FDIC-C's policy
permitting it to exercise discretion in carrying out the terms of
the Treasury Secretary’s systemic risk exception invocation and
determination;

    g. An order declaring and holding unlawful and setting aside
the FDIC-C's denial of SVBFG's "claims" for insurance coverage
under 12 U.S.C. Sec. 1821(f) and requiring the FDIC-C to pay to
SVBFG the full amount of the Account Funds;

    h. An order declaring unlawful and enjoining the FDIC-C's
ongoing violations of FOIA by failing to release its agency records
to the public in response to SVBFG's lawful FOIA request;

    i. An order declaring SVBFG's claims to be valid and proven
against the Deposit Insurance Fund;

    j. An award of pre- and post-judgment interest on the amounts
of the Account Funds;

    k. An award of SVBFG costs and attorneys' fees as may be
permitted by
law; and

    l. An award to SVBFG of such other relief as may be just.

The case is SVB Financial Group v. Federal Deposit Insurance
Corporation, Case No. 5:23-cv-06543 (N.D. Cal.).

Attorneys for Plaintiff SVB Financial Group

    Robert A. Sacks
    Adam S. Paris
    Diane L. McGimsey
    SULLIVAN & CROMWELL LLP
    1888 Century Park East
    Los Angeles, California 90067
    Telephone: (310) 712-6600
    Facsimile: (310) 712-8800
    E-mail: sacksr@sullcrom.com
            parisa@sullcrom.com
            mcgimseyd@sullcrom.com

                     About Silicon Valley Bank

Silicon Valley Bank was the nation's 16th largest bank and the
biggest to fail since the 2008 financial meltdown.  

During the week of March 6, 2023, Silicon Valley Bank, Santa Clara,
CA, experienced a severe "run-on-the-bank."  On the morning of
March 10, 2023, the California Department of Financial Protection
and Innovation seized SVB and placed it under the receivership of
the Federal Deposit Insurance Corporation (FDIC).  

The FDIC on March 13, 2023, disclosed that it transferred all
deposits -- both insured and uninsured -- and substantially all
assets of the former Silicon Valley Bank of Santa Clara,
California, to a newly created, full-service FDIC-operated "bridge
bank" in an action designed to protect all depositors of Silicon
Valley Bank.

SVB Financial Group is a financial services company focusing on the
innovation economy, offering financial products and services to
clients across the United States and in key international markets.
Prior to March 10, 2023, SVB Financial Group owned and operated
Silicon Valley Bank, a state-chartered bank.  

On March 17, 2023, SVB Financial Group sought Chapter 11 bankruptcy
protection (Bankr. S.D.N.Y. Case No. 23-10367).  The Hon. Martin
Glenn is the bankruptcy judge. The Debtor had assets of
$19,679,000,000 and liabilities of $3,675,000,000 as of Dec. 31,
2022.

Centerview Partners LLC is proposed financial advisor, Sullivan &
Cromwell LLP proposed legal counsel and Alvarez & Marsal proposed
restructuring advisor to SVB Financial Group as
debtor-in-possession.  Kroll is the claims agent.


SWING AWAY: Seeks Cash Collateral Access Thru Jan 2024
------------------------------------------------------
Swing Away Sports, LLC asks the U.S. Bankruptcy Court for the
Eastern District of Virginia, Alexandria Division, for authority to
use cash collateral and provide adequate protection, through and
including January 15, 2024.

The Debtor requires the use of cash collateral  to pay ordinary and
necessary business expenses for the 30 day period following the
Petition Date, or such longer period approved by the Court.

Due to cash flow shortfalls over time, the Debtor fell behind on
payment obligations leading up to the Petition Date, including the
payment of its rent obligations. The Debtor, in an attempt to
satisfy its cash flow shortfalls and to remain operational, reached
an agreement for a $7 million capital investment in the business.
This investment was not funded prior to the Petition Date due to
funding delays not within the Debtor's control. The Debtor is
advised that the funding of this sizeable investment remains
imminent and upon receipt thereof will alleviate its financial
difficulties.

One day prior to the Petition Date, the Debtor's landlord Lexington
Center, LLC purported to terminate the Debtor's lease and indicted
that it would be evicting the Debtor by changing the locks on the
facility the following day.

In order to prevent the loss of possession of the premises and to
protect the capital investment in the business, the Chapter 11 case
was then filed.

The Debtor has as of the Petition Date 2023 year to date gross
revenues of $758,566. The Debtor asserts that it is capable of
operating cash flow positively in the short term and has sought the
protections of Chapter 11 pending the imminent infusion of
additional capital and for purposes of negotiating a resolution
with its Landlord.

On the Petition Date, the following UCC-1 Financing Statements were
recorded among the records of the Virginia State Corporation
Commission:
CT Corporation System as Representative, Corporation Service
Company as Representative Alliance Funding Group, Pawnee Leasing
Alliance Funding Group, Funding Metrics, LLC, and CT Corporation
System as Representative/Vox Funding.

Of the foregoing perfected security interests, the secured claims
for which use of cash collateral is implicated is limited to only
Funding Metrics, LLC and CT Corporation System as
Representative/Vox Funding, respectively.

As adequate protection, the Cash Collateral Lenders will be granted
a replacement lien on the same assets and in the same priority and
extent of its Pre-Petition Collateral.

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

                  About Swing Away Sports, LLC

Swing Away Sports, LLC is a Virginia limited liability company. The
Debtor operates a baseball-oriented sports and entertainment
facility located at 20051 Riverside Commons Plaza, Suite 100 |
Ashburn, VA 20147 d/b/a "The Ballpark Loudoun."

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D. Va. Case No. 23-12057) on December 15,
2023. In the petition signed by Christopher Bourassa, manager, the
Debtor disclosed up to $50,000 in assets and up to $10 million in
liabilities.

Craig M. Palik, Esq., at McNamee Hosea, PA, represents the Debtor
as legal counsel.


SYNDIGO LLC: Moody's Affirms 'B3' CFR, Outlook Remains Stable
-------------------------------------------------------------
Moody's Investors Service affirmed the ratings of Syndigo LLC,
including its B3 corporate family rating, B3-PD probability of
default rating, B2 first lien senior secured bank credit
facilities, and the Caa2 second lien senior secured bank credit
facility. The outlook is maintained stable. Syndigo is a software
provider that enables commerce by supporting the transfer of
information between brands and retailers.

RATINGS RATIONALE

The B3 CFR reflects Syndigo's elevated financial leverage with debt
to EBITDA at 6.6x for the LTM period ended September 30, 2023 (8.4x
when expensing capitalized software costs), modest scale with
revenue just above $200 million and weak free cash flow generation
with FCF/debt in the low single-digit range. The B3 CFR also takes
into consideration Syndigo's solid market position in the Product
Information Management (PIM) and Master Data Management (MDM)
software space, strong EBITDA margin in the 40% range, recurring
revenue model, and broad customer base.

The stable outlook reflects Moody's expectation that Syndigo's
adequate liquidity will be maintained, leverage will decrease with
debt to EBITDA towards 6.0x, and revenue will grow in the
mid-to-high single-digit range over the next 12-18 months.

Moody's considers Syndigo's liquidity to be adequate, underpinned
by the company's unrestricted cash balance of $24 million and $20
million availability under its revolving credit facility as of
September 2023. Liquidity is also supported by Moody's expectations
of free cash flow generation of approximately $15-$20 million in
2024, or approximately 3% FCF/debt. Syndigo's $50 million revolving
credit facility expires in December 2025 and is subject to a
springing first-lien net leverage covenant set at 8.0x, tested
quarterly when revolver usage exceeds 35%. Moody's anticipate the
company will be in compliance with its covenant for the next 12
months.

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

The ratings could be downgraded if the company's revenue growth is
below Moody's expectations. Liquidity deterioration, underpinned by
negative free cash flow and heavy revolver reliance, as well as
aggressive financial policies with debt/EBITDA sustained above 7.5x
could also lead to a ratings downgrade.

The ratings could be upgraded if Syndigo demonstrates stable
revenue growth, while debt-to-EBITDA is sustained below 6.5x and
free cash flow to debt surpasses 5%. The ratings could also be
upgraded if the company improves liquidity and exhibit prudent
financial policies.

Syndigo enables commerce by supporting the efficient transfer of
information between brands and their customers. The company
provides descriptive product and nutritional information, images
and other digital media, powered by deep analytics to empower
engaging brand experiences online and in store. Through Syndigo's
integrated platform clients can publish, manage, syndicate and
audit their product content across the largest trading network of
brands and recipients in the world. The company generated revenue
of approximately $200 million for the LTM September 30, 2023
period.

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


TALEN ENERGY: PPL Settles Spin Off Dispute for $115 Million
-----------------------------------------------------------
PPL Corporation (NYSE: PPL) on Dec. 22, 2023, disclosed that it has
entered into a settlement agreement with Talen Energy Corporation
and certain affiliates ("Talen") to resolve all claims made by
Talen arising out of the June 2015 spinoff of PPL Energy Supply,
which was renamed Talen.

Under the terms of the agreement, PPL will pay Talen $115 million,
resolving all claims between the parties. For PPL, the settlement
avoids the continued cost and uncertainty of litigation that began
in two courts in Montana more than five years ago, with Talen
initially seeking more than $900 million tied to proceeds from
PPL's 2014 sale of PPL Montana's hydroelectric assets. PPL Montana
is now Talen Montana.

"Since this litigation was initiated by Talen, we have maintained
our position that PPL acted appropriately with regard to the sale
of the Montana hydro assets and that the separation agreement
governing the spinoff of PPL Energy Supply entitled PPL to retain
the proceeds from the transaction," said PPL President and Chief
Executive Officer Vincent Sorgi. "Nonetheless, we recognize there
is risk inherent to any litigation defense. Moreover, Talen's
bankruptcy filing in May 2022 ended any meaningful opportunity for
PPL to recover financially on its various counterclaims.

"With the likelihood of multiple additional years of litigation and
appeals before us, we have concluded that it is in the best
interest of PPL and our shareowners to bring a certain end to this
litigation," said Sorgi. "Looking forward, our focus and our energy
will continue to remain squarely on creating the utilities of the
future to advance a responsible clean energy transition and drive
long-term value for our customers and shareowners."

                         About PPL

PPL Corporation (NYSE: PPL), headquartered in Allentown,
Pennsylvania, is a leading U.S. energy company focused on providing
electricity and natural gas safely, reliably and affordably to more
than 3.5 million customers in the U.S. PPL's high-performing,
award-winning utilities are addressing energy challenges head-on by
building smarter, more resilient and more dynamic power grids and
advancing sustainable energy solutions. For more information, visit
www.pplweb.com.

                   About Talen Energy Corp.

Allentown, Pennsylvania-based Talen Energy Corp. is an independent
power producer founded in 2015.  Riverstone Holdings LLC completed
its acquisition of the remaining 65% stake of Talen Energy in 2016
for $5.2 billion.

Talen Energy Corporation, through subsidiary Talen Energy Supply
LLC, is one of the largest competitive power generation and
infrastructure companies in North America. Through subsidiary
Cumulus Growth, TEC is developing a large-scale portfolio of
renewable energy, battery storage, and digital infrastructure
assets across its expansive footprint. On the Web:
https://www.talenenergy.com/

TES owns and/or controls approximately 13,000 Megawatts of
generating capacity in wholesale U.S. power markets, principally in
the Mid-Atlantic, Texas and Montana. Woodlands, Texas-based TES
runs 18 power generation facilities, at eight of which rely on
natural gas to make electricity.

Talen Energy Supply, LLC, and 71 affiliates sought
Chapter 11 protection (Bankr. S.D. Tex. Lead Case No. 22-90054) on
May 9, 2022.  The Hon. Marvin Isgur is the case judge.

Talen Energy Corporation (TEC), its Cumulus Growth subsidiary, and
TES' LMBE subsidiaries are excluded from the in-court process.

TES has retained Weil Gotshal & Manges LLP as its legal advisor,
Evercore as its investment banker and Alvarez & Marsal as its
financial advisor for its restructuring.  Kroll is the claims
agent.

TEC is represented by PJT Partners as financial advisors and Vinson
& Elkins as legal counsel.

Cumulus Growth is represented by Ardea Partners and DH Capital as
its investment bankers, and Gibson Dunn as legal counsel.  

The Consenting Noteholders are represented by Kirkland & Ellis LLP
and Rothschild & Co US Inc.


TEAM HEALTH: DoubleLine OCF Marks $230,000 Loan at 24% Off
----------------------------------------------------------
DoubleLine Opportunistic Credit Fund has marked its $230,000 loan
extended to Team Health to market at $175,893 or 76% of the
outstanding amount, as of September 30, 2023, according to a
disclosure contained in DoubleLine OCF's Form N-CSR for the Fiscal
year ended September 30, 2023, filed with the Securities and
Exchange Commission.

DoubleLine OCF is a participant in a Term Loan to Team Health. The
loan accrues interest at a rate of 10.58% per annum. The loan
matures on March 2, 2027.

DoubleLine Opportunistic Credit Fund was formed as a closed-end
management investment company registered under the Investment
Company Act of 1940, as amended. The Fund is currently operating as
a diversified fund. DoubleLine OCF was organize as a Massachusetts
business trust on July 22, 2011 and commenced operations on January
27, 2012.

Team Health Holdings, Inc. provides physician staffing and
administrative services to hospitals and other healthcare providers
in the U.S.



THINK & LEARN: DoubleLine ISF Marks $1.9MM Loan at 65% Off
----------------------------------------------------------
DoubleLine Income Solutions Fund has marked its $1,944,895 loan
extended to Think & Learn Private Ltd to market at $674,392 or 35%
of the outstanding amount, as of September 30, 2023, according to a
disclosure contained in DoubleLine ISF's Form N-CSR for the Fiscal
year ended September 30, 2023, filed with the Securities and
Exchange Commission.

DoubleLine ISF is a participant in a Senior Secured First Lien Term
Loan (Prime Rate + 0.00%, 0.75% Floor) to Think & Learn Private
Ltd. The loan accrues interest at a rate of 15.25% per annum. The
loan matures on November 24, 2026.

DoubleLine Income Solutions Fund was formed as a closed-end
management investment company registered under the Investment
Company Act of 1940, as amended, and originally classified as a
non-diversified fund. The Fund is currently operating as a
diversified fund.

Think & Learn Private Limited, doing business as Byju's, provides
online educational services.



THINK & LEARN: DoubleLine OCF Marks $201,000 Loan at 65% Off
------------------------------------------------------------
DoubleLine Opportunistic Credit Fund has marked its $201,009 loan
extended to Think & Learn Private Ltd to market at $69,700 or 35%
of the outstanding amount, as of September 30, 2023, according to a
disclosure contained in DoubleLine OCF's Form N-CSR for the Fiscal
year ended September 30, 2023, filed with the Securities and
Exchange Commission.

DoubleLine OCF is a participant in a Senior Secured First Lien Term
Loan (Prime Rate + 0.00%, 0.75% Floor) to Think & Learn Private
Ltd. The loan accrues interest at a rate of 15.25% per annum. The
loan matures on November 24, 2026.

DoubleLine Opportunistic Credit Fund was formed as a closed-end
management investment company registered under the Investment
Company Act of 1940, as amended. The Fund is currently operating as
a diversified fund. DoubleLine OCF was organize as a Massachusetts
business trust on July 22, 2011 and commenced operations on January
27, 2012.

Think & Learn Private Limited, doing business as Byju's, provides
online educational services.



THINK & LEARN: DoubleLine Yield Marks $673,600 Loan at 65% Off
--------------------------------------------------------------
DoubleLine Yield Opportunities Fund has marked its $673,651 loan
extended to Think & Learn Private Ltd to market at $233,588 or 35%
of the outstanding amount, as of September 30, 2023, according to a
disclosure contained in DoubleLine Yield's Form N-CSR for the
Fiscal year ended September 30, 2023, filed with the Securities and
Exchange Commission.

DoubleLine Yield is a participant in a Senior Secured First Lien
Term Loan (Prime Rate + 0.00%, 0.75% Floor) to Think & Learn
Private Ltd. The loan accrues interest at a rate of 15.25% per
annum. The loan matures on November 24, 2026.

DoubleLine Yield Opportunities Fund was formed as a closed-end
management investment company registered under the Investment
Company Act of 1940, as amended, and originally classified as a
non-diversified fund. The Fund is currently operating as a
diversified fund. The Fund was organized as a Massachusetts
business trust on September 17, 2019 and commenced operations on
February 26, 2020. The Fund is listed on the New York Stock
Exchange under the symbol "DLY".

Think & Learn Private Limited, doing business as Byju's, provides
online educational services.



TOPPOS LLC: Wins Cash Collateral Access Thru Jan 2024
-----------------------------------------------------
The U.S. Bankruptcy Court for the Eastern District of North
Carolina, Fayetteville Division, authorized John C. Bircher III,
the Chapter 11 Trustee of TOPPOS, LLC to use cash collateral, on an
interim basis, in accordance with the budget, through January 3,
2024.

The Debtor requires the use of cash collateral to pay certain
operating expenses, including insurance premiums due as well as
costs and expenses associated with maintenance, preservation,
repairs and remodeling of its manufactured homes located in the
various MH Parks in North Carolina and Illinois.

Prepetition, the Debtor incurred certain indebtedness in connection
with its business operations, in which the following creditors took
a security interest in the manufactured homes owned by the Debtor,
located in the MH Parks, some of which are currently being utilized
by third party tenants, and in the proceeds thereof, and have or
may assert security interests in the proceeds of the Lease
Agreements, all of which may constitute cash collateral as defined
by 11 U.S.C. section 363: (A) Northpoint; (B) CHC TN, LLC, (C)
GreenState; and (D) 21st Mortgage.

As adequate protection, the Cash Collateral Creditors will have (i)
a continuing post-petition lien and security interest in all
property and categories of property of the Debtor in which and of
the same priority as each held as of the Petition Date, and the
proceeds thereof, whether acquired prepetition or post-petition,
equivalent to a lien granted under 11 U.S.C. section 364(c)(2) and
(3), but only to the extent of that cash collateral used.

The Order will remain in full force and effect until the earlier of
(a) entry of an Order by the Court modifying the terms of the
Order; (b) entry of an Order by the Court terminating the Order for
cause, including but not limited to breach of its terms and
conditions; (c) upon filing of a notice of default as provided in
the Order; (d) entry of a subsequent interim or final Order
approving use of cash collateral; (e) appointment of an examiner in
this proceeding; or (f) dismissal or conversion of this Bankruptcy
Case to a proceeding under chapter 7 of the Bankruptcy Code.

A copy of the court's order and the Debtor's budget is available at
https://urlcurt.com/u?l=tDJ9Od from PacerMonitor.com.

The Debtor projects $455,850 in total income and $241,802 in total
operating expenses for the period from December 1, 2023 to January
3, 2024.

                         About Toppos LLC

Toppos LLC is primarily engaged in acting as lessors of buildings
used as residences or  dwellings. The Debtor sought protection
under Chapter 11 of the U.S. Bankruptcy Code (Bankr. E.D. N.C. Case
No. 23-02889) on October 5, 2023. In the petition signed by Neil
Carmichael Bender, II, member-manager, the Debtor disclosed up to
$50 million in assets and up to $100 million in liabilities.

Judge Pamela W. Mcafee oversees the case.

Blake Y. Boyette, Esq., at Buckmiller, Boyette & Frost, PLLC,
represents the Debtor as legal counsel.


UA LEASING: Case Summary & 17 Unsecured Creditors
-------------------------------------------------
Debtor: UA Leasing LLC
        840 Dillon Drive
        Wood Dale, IL 60191

Chapter 11 Petition Date: December 25, 2023

Court: United States Bankruptcy Court
       Northern District of Illinois

Case No.: 23-17234

Judge: Hon. Timothy A. Barnes

Debtor's Counsel: David Freydin, Esq.
                  LAW OFFICES OF DAVID FREYDIN
                  8707 Skokie Blvd
                  Suite 305
                  Skokie, IL 60077
                  Tel: 888-536-6607
                  Fax: 866-575-3765
                  Email: david.freydin@freydinlaw.com

Total Assets: $3,940,000

Total Liabilities: $5,468,149

The petition was signed by Ulyana Lynevych as president.

A full-text copy of the petition containing, among other items, a
list of the Debtor's 17 unsecured creditors is available for free
at PacerMonitor.com at:

https://www.pacermonitor.com/view/CDPOURI/UA_Leasing_LLC__ilnbke-23-17234__0001.0.pdf?mcid=tGE4TAMA


URBAN ONE: Reports First and Second Quarter 2023 Results
--------------------------------------------------------
Urban One, Inc. has reported its results for both the quarter ended
March 31, 2023, and the quarter ended June 30, 2023 as well as for
the six month period ended June 30, 2023.

For the six month period ended June 30, 2023 net revenue was
approximately $239.5 million, an increase of 3.8% from the same
period in 2022. The Company reported operating income of
approximately $17.8 million for the six months ended June 30, 2023,
compared to approximately $61.8 million for the six months ended
June 30, 2022. Broadcast and digital operating income1 was
approximately $86.6 million, a decrease of 16.3% from the same
period in 2022. Net income was approximately $67.4 million or $1.42
per share (basic) compared to $32.8 million or $0.64 per share
(basic) for the same period in 2022. Adjusted EBITDA2 was
approximately $67.8 million for the six months ended June 30, 2023,
compared to approximately $89.5 million for the same period in
2022.

Alfred C. Liggins, III, Urban One's CEO and President stated, "this
is our first earnings release since the sale of our MGM National
Harbor investment for $136.8 million, and the impact can be seen in
both our improved cash balance and the reduction of Adjusted
EBITDA. On a same station basis our core radio revenue for the six
months, excluding political, was up approximately 1.0%. The
additional Indianapolis stations, which we acquired in September
2022, pushed core radio revenues up approximately 10.9%, however
margins were down slightly at 26% vs 28% for the first half of
2022. The second half of 2023 will be more heavily affected by the
political revenue comps for 2022, and also we are seeing some
softening in the radio advertising market generally. In Q1 2023 our
cable TV division suffered some ratings and delivery shortfalls,
which led to increased audience deficiency units and thus a
reduction in advertising revenues. Our ratings have recovered as
the year has progressed, and advertising revenues for second and
third quarters have been more stable. The linear television
business is continuing to experience high rates of subscriber
churn, in the high-single-digit percentage range, which we expect
to continue for the rest of 2023. The return of Tom Joyner's
Fantastic Voyage in Q2 helped boost revenues at Reach Media, and
also led to a corresponding increase in SG&A expenses, producing a
net contribution of $1.75 million. Digital revenues for the six
months increased by approximately 1.8%, but margins were impacted
by additional traffic acquisition and content costs. We feel
comfortable re-affirming our prior guidance of Adjusted EBITDA in
the range $125-128 million."

On November 20, 2023, the Company's Compensation Committee adopted
the Urban One, Inc. Incentive Compensation Clawback Policy, a
full-text copy of which is available at:

https://www.sec.gov/Archives/edgar/data/1041657/000155837023019745/uone-20231207xex99d2.htm

A full-text copy of the Company's report filed on Form 8-K with the
Securities and Exchange Commission is available at:

https://www.sec.gov/Archives/edgar/data/1041657/000155837023019745/uone-20231207xex99d1.htm

                     About Urban One

Urban One, Inc., formerly known as Radio One, Inc., headquartered
in Silver Spring, Md., is an urban-oriented multimedia company that
operates or owns interests in radio broadcasting stations (32% of
revenue as of LTM Q4 2022) generated by 66 stations in 13 markets,
cable television networks (43% of revenue), an 80% ownership in
Reach Media (9% of revenue), and ownership of Interactive One, its
digital platform, as well as other internet-based properties (16%
of revenue), largely targeting an African-American and urban
audience. The Chairperson, Catherine L. Hughes, and President,
Alfred C. Liggins III (Chairperson's son), maintain voting control
and hold a significant ownership position. The company reported
consolidated revenue of $485 million as of LTM Q4, 2022.

Moody's Investors Service affirmed Urban One, Inc.'s B3 Corporate
Family Rating, B3-PD Probability of Default Rating, and B3 senior
secured notes rating. The speculative grade liquidity rating was
upgraded to SGL-1 from SGL-2 reflecting very good liquidity. The
outlook was changed to stable from positive.

The affirmation of the CFR and stable outlook reflect Urban One's
relatively high pro forma leverage (4.9x as of Q4 2022 pro forma
for sale of the company's minority ownership position in MGM
National Harbor, LLC (National Harbor) and including Moody's
standard adjustments) as well as Moody's expectations that
operating performance will decline in 2023 due to lower political
advertising revenue in a non-election year and from lower cable TV
revenue. Cable TV was a source of strength during the pandemic, but
is likely to be pressured from lower ratings and a decline in
subscribers as consumers continue to migrate to streaming services
from cable TV. Social considerations were a key driver of the
rating action, as Moody's expects the negative secular pressures in
the cable TV division to increase as media consumption continues to
migrate to streaming services.


URBAN ONE: Secures Nasdaq Extension, Averts Delisting
-----------------------------------------------------
Urban One Inc. disclosed in a Form 8-K Report filed with the
Securities and Exchange Commission that the Hearings Panel of The
Nasdaq Stock Market LLC granted the Company an extension of time to
come into compliance with Nasdaq Listing Rule 5250(c)(1), which
requires listed companies to timely file all required periodic
financial reports with the SEC. The Panel granted the Company's
request to extend the time in which the Company has to file its
Form 10-Q for the period ending September 30, 2023, until January
16, 2024.

The extension stays delisting of the Company's securities through
the Extension Date. Assuming the Company files the Q3 2023 Form
10-Q by the Extension Date, the Company will regain its standing
with the Nasdaq, and its securities will remain listed and actively
traded on the Nasdaq. As noted in its previous Current Report on
Form 10-Q filed November 15, the Company anticipates filing the Q3
2023 Form 10-Q on or about December 31.

                          About Urban One

Urban One, Inc., formerly known as Radio One, Inc., headquartered
in Silver Spring, Md., is an urban-oriented multimedia company that
operates or owns interests in radio broadcasting stations (32% of
revenue as of LTM Q4 2022) generated by 66 stations in 13 markets,
cable television networks (43% of revenue), an 80% ownership in
Reach Media (9% of revenue), and ownership of Interactive One, its
digital platform, as well as other internet-based properties (16%
of revenue), largely targeting an African-American and urban
audience. The Chairperson, Catherine L. Hughes, and President,
Alfred C. Liggins III (Chairperson's son), maintain voting control
and hold a significant ownership position. The company reported
consolidated revenue of $485 million as of LTM Q4, 2022.

Moody's Investors Service affirmed Urban One, Inc.'s B3 Corporate
Family Rating, B3-PD Probability of Default Rating, and B3 senior
secured notes rating. The speculative grade liquidity rating was
upgraded to SGL-1 from SGL-2 reflecting very good liquidity. The
outlook was changed to stable from positive.

The affirmation of the CFR and stable outlook reflect Urban One's
relatively high pro forma leverage (4.9x as of Q4 2022 pro forma
for sale of the company's minority ownership position in MGM
National Harbor, LLC (National Harbor) and including Moody's
standard adjustments) as well as Moody's expectations that
operating performance will decline in 2023 due to lower political
advertising revenue in a non-election year and from lower cable TV
revenue. Cable TV was a source of strength during the pandemic but
is likely to be pressured from lower ratings and a decline in
subscribers as consumers continue to migrate to streaming services
from cable TV. Social considerations were a key driver of the
rating action, as Moody's expects the negative secular pressures in
the cable TV division to increase as media consumption continues to
migrate to streaming services.


UXIN LIMITED: Agrees With Alpha to Cancel US$12M Warrant Investment
-------------------------------------------------------------------
Uxin Limited announced that the US$11,964,754 warrant investment in
relation to Alpha Wealth Global Limited has been canceled and the
Warrant Agreement between Alpha and the Company has been terminated
pursuant to which Alpha will purchase 261,810,806 senior
convertible preferred shares of the Company.

As previously disclosed, Alpha intended to invest US$11,964,754 in
the Company to purchase up to 261,810,806 senior convertible
preferred shares of the Company according to the Warrant Agreement.
The Company has been informed that Alpha does not intend to proceed
with the foregoing share subscription.  Following subsequent
further negotiations, the Company and Alpha have decided to
terminate the Warrant Agreement in full and that no subscription of
shares of the Company by Alpha will occur.

                                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.


VAN'S AIRCRAFT: Court OKs Cash Collateral Access on Final Basis
---------------------------------------------------------------
The U.S. Bankruptcy Court for the District of Oregon authorized
Van's Aircraft, Inc. to use cash collateral, on a final basis, to
fund the reasonable, necessary, and ordinary costs and expenses of
its operations through entry of a subsequent order of the Court
terminating the Debtor's authority to use cash collateral, but only
in accordance with the terms of the Order and the Budget, with a
10% variance.

On October 30, 2023, Mrs. Diane E. Van Grunsven entered into a
secured promissory note with Debtor in the principal amount of $2
million. The October 2023 Loan is secured by a deed of trust as to
real property owned by the Debtor and a blanket lien on the
Debtor's personal property which was perfected by filing a UCC
financing statement in all personal property assets of the Debtor.
Prior to the Petition Date, as part of her estate planning, Mrs.
Van Grunsven transferred her interests in the October 2023 Loan to
The Richard E. Van Grunsven and Diane E. Van Grunsven Trust.

The Debtor has an immediate need to use the Trust's cash collateral
to pay its suppliers, employees, benefit plans, and ongoing
operating expenses.

To provide adequate protection for the use by the Debtor of the
Trust's cash collateral, Trust is granted (i) a replacement
security interest in and lien upon the Debtor's assets generated or
acquired from and after the Petition Date of the same category,
kind, character, and description as were subject to the Trust's
lien on the Petition Date and (ii) an allowed administrative
expense claim under 11 U.S.C. Section 503(b) of the Bankruptcy Code
that will have super priority as provided in 11 U.S.C. Section
507(b) against non-exempt property of the Debtor's estate, subject
only to (A) any and all validly perfected security interests and
liens existing as of the Petition Date, (B) the Replacement Lien,
and (C) the lien granted to the Trust pursuant to order approving
the Credit Motion.

The Replacement Lien will be junior to the lien and provisions of
the order approving the Credit Motion with respect to the
post-petition loan from the Trust, including the Carve Out
provisions thereof. The adequate protection granted to Trust will
not enhance or improve the position of the Trust with respect to
its pre-petition debt.

A copy of the court's order and the Debtor's budget is available at
https://urlcurt.com/u?l=ZddfhG from PacerMonitor.com.

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

       $1,204,943 for the week ending December 31, 2023.

                    About Van's Aircraft, Inc.

Van's Aircraft, Inc. is a designer and manufacturer of kit
aircraft, with more than 10,000 flying aircraft and a wide
selection of available models.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Ore. Case No. 23-62260) on December 4,
2023. In the petition signed by Donald L. Eisele, interim CFO, the
Debtor disclosed up to $50 million in both assets and liabilities.

Judge David W. Hercher oversees the case.

Timothy J. Conway, Esq., Michael W. Fletcher, Esq., and Ava Schoen,
Esq., at Tonkon Torp LLP, represents the Debtor as legal counsel.


VERDE BIO: Agrees to Settle $525K Debt Owed to Scott Cox
--------------------------------------------------------
Verde Bio Holdings, Inc. disclosed in a Form 8-K filed with the
Securities and Exchange Commission that it entered into an
agreement with Scott Cox whereby the Company agreed to convey,
transfer and assign certain real property owned by the Company and
located in Jackson County, Texas to Cox in exchange for the
forgiveness and cancellation of a loan extended by Cox to the
Company in the amount of $525,000.  

The Settlement Agreement provides for the full release of the
Company by Cox for all liabilities and obligations under the Loan
and the transfer of the Property to Cox via quit claim deed.

                            About Verde Bio

Verde Bio Holdings, Inc. (OTC: VBHI) is an energy company based in
Frisco, Texas, engaged in the acquisition and management of Mineral
and Royalty interests in lower risk, onshore oil and gas properties
within the major oil and gas plays in the U.S.  The Company's
dual-focused growth strategy relies primarily on leveraging
management's expertise to grow through the strategic acquisition of
revenue producing royalty interest and strategic and opportunistic
non-operated working interests.

Draper, UT-based Sadler, Gibb & Associates, LLC, the Company's
auditor since 2012, issued a "going concern" qualification in its
report dated Aug. 1, 2023, citing that the Company has suffered
recurring losses from operations and has negative cash flows from
operations that raise substantial doubt about its ability to
continue as a going concern.


VESTTOO LTD: Creditors Approved to Collect Chapter 11 Plan Votes
----------------------------------------------------------------
Alex Wittenberg of Law360 reports that a Delaware bankruptcy judge
on Wednesday, December 20, 2023, granted creditors of Israeli
fintech Vesttoo Ltd. conditional approval to send out a Chapter 11
plan for a vote roughly one month after canceling the debtor's
exclusive right to file its own liquidation proposal.

The Official Committee of Unsecured Creditors filed with the U.S.
Bankruptcy Court for the District of Delaware a Combined Disclosure
Statement and Chapter 11 Plan of Liquidation for Vesttoo Ltd. and
its affiliates dated November 21, 2023.

A hearing to consider confirmation of the Committee's Plan is
scheduled for Feb. 6, 2024, at 10:30 AM at US Bankruptcy Court, 824
Market St., 5th Fl., Courtroom #4, Wilmington, Delaware.

The Debtors' assets will be liquidated and the Combined Disclosure
Statement and Plan provides for the distribution of all of the cash
proceeds to holders of claims that are allowed as of the Effective
Date in accordance with the Plan.  

A full-text copy of the Combined Disclosure Statement and Plan
dated Nov. 21, 2023 is available at https://urlcurt.com/u?l=WVp8WN
from PacerMonitor.com at no charge.

                       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.


VESTTOO LTD: Unsecureds Will Get 3% to 100% in Committee's Plan
---------------------------------------------------------------
The Official Committee of Unsecured Creditors submitted an Amended
Combined Disclosure Statement and Chapter 11 Plan of Liquidation
for Vesttoo Ltd. And its affiliates dated December 18, 2023.

In accordance with the provisions of this Combined Disclosure
Statement and Plan, the Wind Down Agreement, and the Liquidating
Trust Agreement, the Wind Down Officer and Liquidating Trustee will
marshal the remaining assets of the Debtors' Estates, including
prosecution and recovery of the Liquidating Trust Claims (including
certain Contributed Non-Estate Causes of Action), review and
reconcile Claims, and make Distributions from the Liquidating Trust
Assets and the proceeds thereof to Holders of certain Allowed
Claims, consistent with the provisions of the Bankruptcy Code.

Class 1 consists of Other Priority Claims. In full and final
satisfaction of each Allowed Other Priority Claim, except to the
extent that a Holder of an Allowed Other Priority Claim agrees to a
less favorable treatment, each Holder thereof will receive payment
in full in Cash. The amount of claim in this Class total $200,000
to $300,000. This Class will receive a distribution of 100% of
their allowed claims.

Class 3 consists of General Unsecured Claims. In full and final
satisfaction of each Allowed General Unsecured Claim, each Holder
thereof shall receive its Pro Rata Share of the Class 3 Liquidating
Trust Interests. Each Holder of a General Unsecured Claim shall
also have the right to make a Contribution Election. The amount of
claim in this Class total $1.6 billion to $2.5 billion. This Class
will receive a distribution of 3% to 100% of their allowed claims.

Class 3A consists of Convenience Claims. In full and final
satisfaction of each Allowed Convenience Claim, Each Holder thereof
shall receive payment in Cash, payable on the later of the
Effective Date and the date that is ten Business Days after the
date on which such Convenience Claim becomes an Allowed Claim, in
the amount of the lesser of (i) 15% of the Allowed amount of such
Convenience Claim and (ii) such Holder's Pro Rata Share of the
Convenience Class Pool. The amount of claim in this Class total $0
to $1.3 million. This Class will receive a distribution of 15% of
their allowed claims.

Inasmuch as the Debtors' Assets will be liquidated and the Combined
Disclosure Statement and Plan provides for the distribution of all
of the Cash proceeds of the Debtors' Assets to Holders of Claims
that are Allowed as of the Effective Date in accordance with the
Combined Disclosure Statement and Plan, for purposes of this test,
the Plan Proponent has analyzed the ability of the Liquidating
Trustee to meet its obligations under the Combined Disclosure
Statement and Plan. Based on the analysis, the Liquidating Trustee
will have sufficient assets to accomplish its tasks under the
Combined Disclosure Statement and Plan.

After the Effective Date, pursuant to the Plan, the Wind Down
Officer shall effectuate the Wind Down without any further approval
by the Bankruptcy Court and free of any restrictions of the
Bankruptcy Code or Bankruptcy Rules, provided, that, the Wind Down
Officer shall not effectuate the Wind Down in a manner inconsistent
with any express requirements of the Wind Down Agreement, the
Liquidating Trust Agreement, or this Combined Disclosure Statement
and Plan. The Wind Down (as determined for federal income tax
purposes) shall occur in an expeditious but orderly manner after
the Effective Date.

As provided in the Wind Down Agreement, subject to the consent and
approval of the Wind Down Advisory Board, the Wind Down Officer
shall liquidate the Remaining Assets and transfer all proceeds
thereof to the Liquidating Trust. If the Wind Down Officer deems it
to be in the best interests of the Wind Down Debtors and the
Liquidating Trust, subject to the consent and approval of the Wind
Down Advisory Board, the Wind Down Officer shall transfer any
Remaining Assets to the Liquidating Trust for liquidation by the
Liquidating Trustee. Subject to the consent and approval of the
Wind Down Advisory Board, the Wind Down Officer shall contribute
available Cash to the Liquidating Trust at such times and in such
amounts as the Wind Down Officer and Liquidating Trustee deem
necessary and appropriate to enable the Liquidating Trustee to
administer the Liquidating Trust Assets and carry out its duties
under the Liquidating Trust Agreement and the terms of this
Combined Disclosure Statement and Plan.

Each of the Wind Down Debtors shall indemnify and hold harmless the
Wind Down Officer, the Wind Down Advisory Board, their respective
members, employees, employers, designees or professionals, or any
of their duly designated agents or representatives, solely in their
capacities as such, for any losses incurred in such capacity,
except to the extent such losses were the result of such Person’s
bad faith, gross negligence, willful misconduct, or criminal
conduct.

A full-text copy of the Amended Combined Disclosure Statement and
Plan dated December 18, 2023 is available at
https://urlcurt.com/u?l=T6w4hp from Epiq Corporate Restructuring,
LLC, claims agent.

Counsel for the Official Committee of Unsecured Creditors:

     Dennis A. Meloro, Esq.
     Anthony W. Clark, Esq.
     GREENBERG TRAURIG, LLP
     222 Delaware Avenue, Suite 1600
     Wilmington, DE 19801
     Phone: (302) 661-7000
     Email: melorod@gtlaw.com
            anthony.clark@gtlaw.com

                       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.


WELCH & WELCH: Unsecureds Will Get 10% of Claims in Plan
--------------------------------------------------------
Welch & Welch Planting Company, LLC, filed with the U.S. Bankruptcy
Court for the Western District of Tennessee a Disclosure Statement
describing Plan of Reorganization dated December 18, 2023.

The Debtor has been in the family farming business for multiple
decades. Debtor provides a wide range of farming services on leased
land in Dyer County Tennessee, along with custom farming in Dyer
County, TN.

During the years prior to the date on which the bankruptcy petition
was filed, the officers, directors, managers or other persons in
control of the Debtor (collectively the "Manager") was Joe Welch.

General unsecured creditors are classified in Class 2, and will
receive a distribution of 10% of their allowed claims, to be
distributed per the treatment set out in the Plan.

Class 2 consists of General Unsecured Claims.  This Class shall
receive an annual payment of $7,273 for a total payout of $36,365.
Payments to begin on the effective date of the plan.  This Class is
impaired.

Payments and distributions under the Plan will be funded by
revenues generated through crop proceeds and custom generated by
Debtor as Post-Confirmation manager.

A full-text copy of the Disclosure Statement dated December 18,
2023 is available at https://urlcurt.com/u?l=7pCOSd from
PacerMonitor.com at no charge.

Counsel to the Debtor:

     T. Verner Smith, Esq.
     Law Office of Verner Smith
     367 A N. Parkway Suite 2
     Jackson, TN 38305
     Tel: (731) 423-1888
     Email: gayle@vernersmith.com

               About Welch & Welch Planting Company

Based in Dyersburg, Tenn., Welch & Welch Planting Company, LLC, is
involved in the farming business.

Welch & Welch Planting Company filed a petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. W.D. Tenn. Case No.
23-10623) on Sept. 22, 2022, with $1 million to $10 million in both
assets and liabilities. Joe Welch, president, signed the petition.

Judge Jimmy L. Croom oversees the case.

The Debtor is represented by T. Verner Smith, Esq., at the Law
Office of Verner Smith and Thomas H. Strawn, Esq., a practicing
attorney in Dyersburg, Tenn.


WESTERN HEALTH: A.M. Best Cuts LT Issuer Credit Rating to BB(Fair)
------------------------------------------------------------------
AM Best has downgraded the Long-Term Issuer Credit Rating
(Long-Term ICR) to "bb" (Fair) from "bb+" (Fair) and affirmed the
Financial Strength Rating (FSR) of B (Fair) of Western Health
Advantage (WHA) (Sacramento, CA). The outlook of the FSR has been
revised to negative from stable, while the outlook of the Long-Term
ICR is negative.

The Credit Ratings (ratings) reflect WHA's balance sheet strength,
which AM Best assesses as very weak as well as its adequate
operating performance, limited business profile and appropriate
enterprise risk management. The ratings also reflect the support of
the two long-term health care delivery system sponsors, Dignity
Health and NorthBay Healthcare System.

The rating actions reflect the low absolute and risk-adjusted
capitalization levels. WHA's capitalization remains pressured, as
the company historically has managed the low absolute and
risk-adjusted capitalization levels, based on state minimum
requirements. Additionally, capital contributions from its sponsors
have not been in the form of cash contributions, but rather have
come as promissory notes, with interest servicing requirements. The
notes are allowed to be included in California's minimum tangible
net equity calculation; however, AM Best remains concerned as this
is significantly lower than NAIC risk-adjusted capitalization and
Best's Capital Adequacy Ratio (BCAR) required levels for WHA's
ratings. Despite WHA's tangible net equity being maintained above
the California level, AM Best does not expect the balance sheet
strength assessment to improve materially in the near term, and the
sponsors are not anticipated to make any substantive cash
contributions. WHA plays a strategic role as the health plan for
the sponsors, directing members to the sponsors' facilities.
However, the amount of rating enhancement provided from its
sponsors has been reduced partially based on the lack of capital
support given its disproportionate premium to capitalization
ratios.

AM Best notes that WHA operates under global capitation agreements
that limit its potential losses, and this has been factored into
its BCAR scores, with substantial credit given for its premium
risk. Additionally, AM Best notes the organization's return to
profitability at fiscal year-end June 30, 2023. The company's
ratings are supported somewhat by its relatively lower-risk
business profile, supported by the global capitation by its
sponsors for most of its business and establishing its medical loss
ratio for its core lines of business at less than 92%. These
capitation arrangements did not prevent the recent operating losses
reported at fiscal year-end June 30, 2022, due partially to
uncovered pharmacy and out-of-network claims. And AM Best notes
that pharmacy trends across the industry have risen and are
expected to increase leading into 2024.

Additionally, AM Best considers WHA's financial leverage to be
high, which impacts its quality of capital, due to its promissory
note borrowings. The potential for volatility in the company's
operating performance further impacting capitalization also
supports the continuation of the negative outlooks. AM Best also
notes that the company remains concentrated geographically,
operating in nine California counties due to its focus on its
sponsors' footprint. Furthermore, WHA operates in the concentrated
and very competitive and price sensitive group employer market, and
there are also challenges ahead in the government lines of
business.


WEWORK INC: Cleared to Redact Names of Customers from Filings
-------------------------------------------------------------
Rick Archer of Law360 reports that a New Jersey bankruptcy judge
Wednesday, December 20, 2023, ruled office space provider WeWork
can redact the names of its customers from any public filings in
its Chapter 11 case after it said it had resolved objections to the
request from the U.S. Trustee's Office.

The order provides that the Debtors are authorized, on a final
basis, pursuant to section 107(b) of the Bankruptcy Code, to redact
the names, addresses, and email addresses of their customers from
any filings with the Court or made publicly available in these
chapter 11 cases; provided, however, that the U.S. Trustee reserves
all rights with respect to such redactions at a hearing regarding
confirmation of a chapter 11 plan, or thereafter, or in connection
with a conversion of the Debtors' chapter 11 cases to cases under
chapter 7 of the Bankruptcy Code or a dismissal of the chapter 11
cases, and the U.S. Trustee's objection filed at Docket Number 269
is preserved to exercise such rights.

                        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.


WILLIAMSBURG BOUTIQUE: Hires Yankwitt LLP as Special Counsel
------------------------------------------------------------
Williamsburg Boutique LLC seeks approval from the U.S. Bankruptcy
Court for the Southern District of New York to employ Yankwitt LLP
as special litigation counsel.

The Debtor needs the firm's legal assistance in connection with a
potential litigation with Bankwell Bank LLC, regarding the
development of real property located at 80 Ainslie Street,
Brooklyn, New York.

The firm will be paid at these rates:

     Partners        $725 to $775 per hour
     Associates      $375 to $475 per hour
     Paralegals      $295 per hour

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

Russell M. Yankwitt, Esq., a partner at Yankwitt 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:

     Russell M. Yankwitt, Esq.
     Yankwitt LLP
     140 Grand Street, Suite 705
     White Plains, NY 10601
     Tel: (914) 686-1500

              About Williamsburg Boutique LLC

The Debtor is a Single Asset Real Estate (as defined in 11 U.S.C.
Section 101(51B)). The Debtor owns real property located at 80
Ainslie Street, Brooklyn, NY valued at $15.7 million.

Williamsburg Boutique LLC in Bedford Hills, NY, filed its voluntary
petition for Chapter 11 protection (Bankr. S.D. Tex. Case No.
23-22587) on August 7, 2023, listing $15,700,000 in assets and
$18,227,723 in liabilities. Juda Klein as manager, signed the
petition.

Judge Sean H. Lane oversees the case.

DAVIDOFF HUTCHER & CIRTON LLP serve as the Debtor's legal counsel.


ZYMERGEN INC: Receives Conditional Chapter 11 Asset Sales Okay
--------------------------------------------------------------
Alex Wittenberg of Law360 reports that a Delaware bankruptcy judge
on Tuesday, December 19, 2023, signaled she would approve
biotechnology company Zymergen's asset sales to two bidders as part
of its Chapter 11 liquidation plan, under an agreement whereby the
Debtor's parent will acquire most of the business.

As reported in the TCR, biotechnology company Zymergen notified a
Delaware bankruptcy judge it received two successful bids in its
Chapter 11 auction, one bid coming from its corporate parent,
Ginkgo Bioworks Inc., and the other from sustainable agriculture
business Pivot Bio Inc.  Ginkgo Bioworks, the stalking horse
bidder, was named back-up bidder for the assets.

The Ginkgo Agreement includes a cash purchase price of at least
$6,300,000, plus the assumption or elimination of significant
liabilities of the Debtors.  Among other things, in addition to the
cash purchase price, the Ginkgo Agreement eliminates $5,000,000 in
employee severance liability and results in the assumption and
assignment to Ginkgo of a non-residential real property lease that
has an approximate $5,000,000 benefit to the estate through the
return of a cash collateralized letter of credit and claim
elimination.

Meanwhile, the Pivot Bio Agreement includes a cash purchase price
of $2,300,000, plus the assumption of certain liabilities of the
Debtors.

Taken together and as compared to the Stalking Horse Bid, the
Ginkgo Agreement and Pivot Bio Agreement result in at least
$950,000 of additional value for the Debtors' estate.

                       About Zymergen Inc.

Zymergen, Inc., which was founded in April 2013, is a science and
material innovation company focused on designing, developing and
commercializing bio-based products for use in a variety of
industries.  It is based in Emeryville, Calif.

Zymergen and its affiliates filed Chapter 11 petitions (Bankr. D.
Del. Lead Case No. 23-11661) on Oct. 3, 2023.  At the time of the
filing, Zymergen reported $100 million to $500 million in both
assets and liabilities.

Judge Karen B. Owens oversees the cases.

The Debtors tapped Morris, Nichols, Arsht & Tunnell, LLP as legal
counsel and Epiq Corporate Restructuring, LLC, as claims and
noticing agent.

The Official Committee of Unsecured Creditors retained Simpson
Thacher & Bartlett LLP as lead counsel, Landis Rath & Cobb LLP as
co-counsel, and Berkeley Research Group, LLC, as financial advisor.


[^] Large Companies with Insolvent Balance Sheet
------------------------------------------------

                                               Total
                                              Share-       Total
                                   Total    Holders'     Working
                                  Assets      Equity     Capital
  Company          Ticker           ($MM)       ($MM)       ($MM)
  -------          ------         ------    --------     -------
AEMETIS INC        AMTX US         277.4      (200.0)      (35.9)
ALNYLAM PHARMACE   ALNY US       3,839.1      (165.9)    2,035.7
ALPHATEC HOLDING   ATEC US         670.2       (20.6)      185.5
ALTRIA GROUP INC   MO US        36,469.0    (3,357.0)   (6,991.0)
AMC ENTERTAINMEN   AMC US        8,793.1    (2,138.0)     (548.7)
AMC ENTERTAINMEN   AMCE AV       8,793.1    (2,138.0)     (548.7)
AMERICAN AIRLINE   AAL US       65,711.0    (5,136.0)   (7,672.0)
AON PLC-CLASS A    AON US       33,112.0      (486.0)      403.0
APPLIED THERAPEU   APLT US          45.2       (11.0)      (11.0)
AULT DISRUPTIVE    ADRT/U US         2.5        (3.0)       (1.8)
AUTOZONE INC       AZO US       16,292.6    (5,213.7)   (1,828.8)
AVIS BUDGET GROU   CAR US       32,304.0       (28.0)     (537.0)
BATH & BODY WORK   BBWI US       5,243.0    (2,124.0)      550.0
BAUSCH HEALTH CO   BHC US       27,064.0      (235.0)      824.0
BAUSCH HEALTH CO   BHC CN       27,064.0      (235.0)      824.0
BELLRING BRANDS    BRBR US         691.6      (323.5)      274.0
BEYOND MEAT INC    BYND US         929.2      (362.9)      392.8
BIOCRYST PHARM     BCRX US         522.9      (411.0)      411.7
BIOTE CORP-A       BTMD US         149.7       (51.3)       92.7
BOEING CO/THE      BA US       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-B   BBD/B CN     12,524.0    (2,470.0)       (1.0)
BOMBARDIER INC-B   BDRBF US     12,524.0    (2,470.0)       (1.0)
BOOKING HOLDINGS   BKNG US      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        1,033.8       (48.9)      113.7
BRIDGEBIO PHARMA   BBIO US         655.0    (1,193.7)      481.6
BRINKER INTL       EAT US        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 HEALTH    CAH US       43,710.0    (3,490.0)     (377.0)
CARGO THERAPEUTI   CRGX US           -           -           -
CARVANA CO         CVNA US       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
CHENIERE ENERGY    CQP US       18,072.0      (973.0)     (195.0)
CINEPLEX INC       CGX CN        2,225.6       (30.2)     (252.1)
CINEPLEX INC       CPXGF US      2,225.6       (30.2)     (252.1)
COMMUNITY HEALTH   CYH US       14,674.0      (893.0)    1,099.0
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
CPI CARD GROUP I   PMTS US         292.1       (56.7)      115.2
CYTOKINETICS INC   CYTK US         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)
DENNY'S CORP       DENN US         479.8       (35.8)      (56.0)
DIGITALOCEAN HOL   DOCN US       1,425.1      (358.8)      287.2
DINE BRANDS GLOB   DIN US        1,659.6      (273.7)     (120.5)
DOMINO'S PIZZA     DPZ US        1,619.5    (4,141.5)      232.7
DOMO INC- CL B     DOMO US         208.2      (150.8)      (80.6)
DROPBOX INC-A      DBX US        3,010.6      (350.3)      270.3
EMBECTA CORP       EMBC US       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
EVOLUS INC         EOLS US         168.0       (19.4)       43.5
FAIR ISAAC CORP    FICO US       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
FERRELLGAS PAR-B   FGPRB US      1,472.1      (291.2)      133.9
FERRELLGAS-LP      FGPR US       1,472.1      (291.2)      133.9
FOGHORN THERAPEU   FHTX US         313.4       (57.4)      213.4
FUSE GROUP HOLDI   FUST US           0.1        (0.8)       (0.3)
GCM GROSVENOR-A    GCMG US         504.7       (93.7)      108.9
GEN RESTAURANT G   GENK US         175.6        36.5        10.9
GODADDY INC-A      GDDY US       6,499.2      (973.4)   (1,448.3)
GREEN PLAINS PAR   GPP US          120.3        (1.1)        4.9
GROUPON INC        GRPN US         523.9       (49.3)     (158.1)
H&R BLOCK INC      HRB US        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      HLF US        2,724.7    (1,103.5)      180.7
HILTON WORLDWIDE   HLT US       15,200.0    (1,753.0)   (1,077.0)
HP INC             HPQ US       37,004.0    (1,069.0)   (6,511.0)
IMMUNITYBIO INC    IBRX US         432.4      (410.6)      124.8
INSMED INC         INSM US       1,324.9      (289.4)      729.8
INSPIRED ENTERTA   INSE US         353.5       (50.3)       64.4
IRONWOOD PHARMAC   IRWD US         524.1      (325.7)      (27.0)
JACK IN THE BOX    JACK US       3,001.1      (718.3)     (233.6)
LESLIE'S INC       LESL US       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)
LOWE'S COS INC     LOW US       42,519.0   (15,147.0)    3,472.0
LUMINAR TECHNOLO   LAZR US         552.9      (165.7)      303.7
MADISON SQUARE G   MSGS US       1,366.1      (358.5)     (352.9)
MADISON SQUARE G   MSGE US       1,348.5      (235.2)     (321.1)
MANNKIND CORP      MNKD US         320.3      (251.8)      129.2
MARKETWISE INC     MKTW US         451.9      (246.6)      (49.5)
MARRIOTT INTL-A    MAR US       25,267.0      (661.0)   (3,995.0)
MATCH GROUP INC    MTCH US       4,248.9      (299.0)      548.1
MBIA INC           MBI US        2,990.0    (1,228.0)        -
MCDONALDS CORP     MCD US       52,089.3    (4,854.8)    2,847.3
MCKESSON CORP      MCK US       66,091.0    (1,464.0)   (3,616.0)
MEDIAALPHA INC-A   MAX US          133.0       (99.7)       (9.2)
METTLER-TOLEDO     MTD US        3,288.7      (105.9)      126.5
MSCI INC           MSCI US       4,865.5    (1,049.1)      434.7
NATHANS FAMOUS     NATH US          65.6       (35.4)       40.0
NEW ENG RLTY-LP    NEN US          386.2       (64.7)        -
NOVAVAX INC        NVAX US       1,657.2      (678.4)     (461.8)
NUTANIX INC - A    NTNX US       2,570.6      (642.2)      818.4
O'REILLY AUTOMOT   ORLY US      13,551.8    (1,760.5)   (2,453.4)
OMEROS CORP        OMER US         493.1       (14.0)      204.2
ORGANON & CO       OGN US       11,012.0      (589.0)    1,559.0
OTIS WORLDWI       OTIS US      10,390.0    (4,610.0)        -
PAPA JOHN'S INTL   PZZA US         877.6      (459.0)      (54.8)
PELOTON INTERA-A   PTON US       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 MORRIS IN   PM US        62,927.0    (7,706.0)   (2,354.0)
PITNEY BOWES INC   PBI US        4,422.7      (125.1)      (23.0)
PLANET FITNESS-A   PLNT US       2,944.8      (164.9)      267.3
PORCH GROUP INC    PRCH US         967.4       (37.2)       39.9
PROS HOLDINGS IN   PRO US          431.9       (54.9)       42.5
PTC THERAPEUTICS   PTCT US       1,259.9      (670.8)       48.2
RAPID7 INC         RPD US        1,399.3      (161.6)       28.3
RE/MAX HOLDINGS    RMAX US         597.9       (63.3)       21.3
RED ROBIN GOURME   RRGB US         777.3        (8.7)      (91.4)
REVANCE THERAPEU   RVNC US         532.5      (106.2)      306.4
RH                 RH US         4,240.6      (333.2)      351.9
RIMINI STREET IN   RMNI US         335.0       (53.1)      (56.7)
RINGCENTRAL IN-A   RNG US        2,182.5      (285.0)      447.0
SABRE CORP         SABR US       4,741.7    (1,267.9)      288.1
SBA COMM CORP      SBAC US      10,334.2    (5,131.4)     (203.2)
SCOTTS MIRACLE     SMG US        3,413.7      (267.3)      624.1
SEAGATE TECHNOLO   STX US        7,196.0    (1,702.0)      163.0
SEAWORLD ENTERTA   SEAS US       2,575.5      (252.4)      (30.6)
SIRIUS XM HOLDIN   SIRI US      10,129.0    (2,893.0)   (2,117.0)
SIX FLAGS ENTERT   SIX US        2,717.1      (335.3)     (280.1)
SLEEP NUMBER COR   SNBR US         961.0      (420.7)     (721.3)
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   SPR US        6,538.1      (855.7)      971.2
SQUARESPACE IN-A   SQSP US         904.9      (288.0)     (204.6)
STARBUCKS CORP     SBUX US      29,445.5    (7,987.8)   (2,041.9)
SYMBOTIC INC       SYM US        1,050.7        (2.7)      (33.7)
TORRID HOLDINGS    CURV US         509.5      (209.2)      (36.1)
TRANSDIGM GROUP    TDG US       19,970.0    (1,978.0)    5,159.0
TRAVEL + LEISURE   TNL US        6,655.0      (997.0)      648.0
TRINSEO PLC        TSE US        3,271.2       (21.4)      614.8
TRIUMPH GROUP      TGI US        1,673.1      (668.2)      582.6
UBIQUITI INC       UI US         1,388.1       (63.1)      815.6
UNITI GROUP INC    UNIT US       4,981.3    (2,444.4)        -
UROGEN PHARMA LT   URGN US         193.6       (42.0)      156.3
VECTOR GROUP LTD   VGR US        1,101.0      (773.4)      356.4
VERISIGN INC       VRSN US       1,695.9    (1,633.4)     (166.6)
WAVE LIFE SCIENC   WVE US          199.9       (32.6)       58.6
WAYFAIR INC- A     W US          3,360.0    (2,708.0)     (212.0)
WINGSTOP INC       WING US         351.7      (475.4)       65.5
WINMARK CORP       WINA US          55.5       (34.6)       32.2
WORKIVA INC        WK US         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
WYNN RESORTS LTD   WYNN US      13,336.3    (1,709.0)    2,517.1
XBP EUROPE HOLDI   XBP US            7.9       (25.4)      (11.6)
YELLOW CORP        YELLQ US      2,147.6      (447.8)   (1,098.0)
YUM! BRANDS INC    YUM US        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
e-mail.  Additional e-mail subscriptions for members of the same
firm for the term of the initial subscription or balance thereof
are $25 each.  For subscription information, contact Peter A.
Chapman at 215-945-7000.

                   *** End of Transmission ***