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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, April 9, 2024, Vol. 28, No. 99

                            Headlines

1009 4TH STREET: Jerrett McConnell Named Subchapter V Trustee
1376 CHURCH: Lender Objects to the Sale of Asset
1NONLY PHIMAR: Sells Assets to AIDS Healthcare for $10.5MM
1NONLY PHIMAR: Unsecureds to be Paid in Full in Liquidating Plan
25350 PLEASANT: Seeks to Extend Plan Exclusivity to May 21

714 ALEXANDRIA: Voluntary Chapter 11 Case Summary
876 STUYVESANT: Hires Novlet Lawrence Law as Bankruptcy Counsel
9 DEKALB FEE: JLL to Hold Public Sale Auction on June 10
AAA TREE: Court OKs Sale of ERC Tax Refund to Premium ERC
ACME HOSPITALITY: Court OKs Cash Collateral Access Thru June 25

ADVENTURE ENVIRONMENTAL: Hires JMuniz CPA LLC as Accountant
AEQUOR MGT: Seeks to Hire CBRE Inc. as Real Estate Broker
AGTJ13 LLC: Wins Interim Cash Collateral Access
ALLEGIANCE COAL: Wins Dismissal of Suit Over Counsel Fees
ALTA VISTA: Hires RHM Law LLP as General Bankruptcy Counsel

ALTERYX INC: Bondholders Balk Debt Tender, Mulls Default Notice
AMC ENTERTAINMENT: Senior Lenders to Discuss Debt Options
AMERA RE: Seeks Approval to Hire Ramona Obispo as Bookkeeper
AMERA RE: Taps Joey Comish of Paramount Tax as Accountant
AMERICAN HARVEST: Online Asset Auction Scheduled for April 11-18

AMERICAN PHYSICIAN: Court Confirms Chapter 11 Plan
AMERICANAS SA: Begins Paying About 500 Suppliers
AMERICANAS SA: Moves 2023 Earnings Release Until May 28, 2024
AMYRIS INC: Cleared to Settle $15 Million Trade Secret Lawsuit
APPTECH PAYMENTS: DDBMcKennon Raises Going Concern Doubt

AQUAGRILLE LLC: Wins Interim Cash Collateral Access
ARACENA AUTO: Property Sale Proceeds to Fund Plan Payments
ARBIMED INC: Public Sale Auction Set for April 15
B&B 4365: Wins Cash Collateral Access Thru June 28
BAFFINLAND IRON: S&P Cuts ICR to 'SD' on Credit Facility Extension

BELLFLOWER CEDAR: Hires Okeefe & Associates Law as Counsel
BEN NYE: Seeks to Hire Fergus, A Law Office as Special Counsel
BEP INTERMEDIATE: S&P Assigns 'B' ICR, Outlook Stable
BLUE LINE: M&K CPAs Raises Going Concern Doubt
BURGERFI INTL: Delays Filing of Annual Report for Year Ended Jan. 1

BUSHWICK BEER: Sublandlord Says Debtor Has Ongoing Obligations
BZAM LTD: Liquidity Crisis Cues CCAA Proceedings; FTI as Monitor
CAESARSTONE USA: Faces Boldt Suit Over Defective Countertops
CALIFORNIA WINE: Unsecureds Owed $4.6M to Get $909K in Plan
CANACOL ENERGY: Moody's Cuts CFR & Senior Unsecured Notes to Caa1

CANE CREEK: Seeks Approval to Hire RESTY as Real Estate Agent
CARMELL CORP: Adeptus Partners Raises Going Concern Doubt
CASA SYSTEMS: Moody's Lowers CFR to Ca Following Bankruptcy Filing
CASA SYSTEMS: S&P Downgrades ICR to 'D' on Chapter 11 Filing
CASA SYSTEMS: Seeks Cash Collateral Access

CELEBRATION POINTE: Tells Tenants About Operations in Chapter 11
CHATEAU CREOLE: Hires Sternberg, Naccari & White as Attorney
CHEMICAL EXCHANGE: Seeks to Extend Plan Exclusivity to June 14
CHRIS PETTIT: Court OKs Sale of San Antonio Property for $2.3MM
CINEWORLD GROUP: Taps Post-Chapter 11 Gen. Counsel, Executive Suite

CITI STRUCTURE: Public Sale Auction Set for May 7
CLEAN & FRESH: Hires Bradford Law Offices as Legal Counsel
CLEAN AIR: Plan Exclusivity Period Extended to May 21
CLEAVER LEAVES: Marcum LLP Raises Going Concern Doubt
COMPLETE COMMERCIAL: Brian Shapiro Named Subchapter V Trustee

CONVERGEONE HOLDINGS: $1.11BB Bank Debt Trades at 79% Discount
CONVERGEONE HOLDINGS: $275MM Bank Debt Trades at 96% Discount
CONVERGEONE HOLDINGS: Davis Polk Advises Lenders on Restructuring
CONVERGEONE HOLDINGS: Moody's Cuts PDR to D-PD on Bankr. Filing
CONVERGEONE HOLDINGS: S&P Lowers ICR to 'D' on Bankruptcy Filing

CORE HEALTH: Seeks to Hire Seiller Waterman as Bankruptcy Counsel
CORENERGY INFRASTRUCTURE: Unsecureds Unimpaired in Plan
COVENANT SURGICAL: S&P Withdraws 'CCC+' LT Issuer Credit Rating
CPM HOLDINGS: S&P Alters Outlook to Negative, Affirms 'B' ICR
CROCKETT PATHWAYS: Seeks to Tap Hunter Hayes PC as Special Counsel

CSI COMPRESSCO: S&P Withdraws 'B-' Issuer Credit Rating
CURO GROUP: Moody's Downgrades CFR to C & Alters Outlook to Stable
DASEKE COMPANIES: Moody's Withdraws 'B1' CFR Amid TFI Transaction
DAY ONE DISTRIBUTION: Taps Stewart Nixon as Financial Advisor
DBMP LLC: Asbestos Claimants Ask Court to Toss Data Access Request

DEE FORD'S WEST: Hires Alabama Consumer Law as Attorney
DIGITAL MEDIA: $225MM Bank Debt Trades at 55% Discount
DIOCESE OF ROCHESTER: Insurer CNA Proposes $201-Mil. Plan
DISPATCH ACQUISITION: S&P Alters Outlook to Neg., Affirms 'B-' ICR
DODD DRILLING: Taps McKenzie Pape & Company as Financial Advisor

EGAE LLC: Court OKs Cash Collateral Access Thru April 10
EGAE LLC: US Trustee Says Plan Disclosures Inadequate
EIGER BIOPHARMACEUTICALS: Delays Annual Report Amid Chapter 11
ELECTRICAL COMPONENTS: In Talks With Lenders for $1.1-Bil. Loan
ELECTRONICS FOR IMAGING: $875MM Bank Debt Trades at 18% Discount

ELEMENT SOLUTIONS: Moody's Affirms Ba2 CFR, Outlook Remains Stable
EMPLOYBRIDGE LLC: $925MM Bank Debt Trades at 17% Discount
ENVIRI CORP: S&P Alters Outlook to Stable, Affirms 'B+' ICR
EYE CARE: Committee Taps Genesis Credit as Financial Advisor
FAST FLOW: Seeks to Hire Dennery PLLC as Bankruptcy Counsel

FAXON ENTERPRISES: Wins Interim Cash Collateral Access
FILE STORAGE: Suit over Sale of Hardware Survives Dismissal Bid
FIRST CREEK VILLAGE: Moody's Upgrades GOLT Rating From Ba1
FRANK STOLLER: Unsecureds Will Get 100% of Claims in Plan
FRANKLIN SQUARE: S&P Affirms 'BB' ICR, Outlook Remains Stable

FREIRICH FOODS: Hires Brooks Pierce as Special Counsel
FREIRICH FOODS: Hires Northen Blue LLP as Counsel
FRONTIER COMMS: Must Defend Against Copyright Infringement Claims
FUTURE PRESENT: Court OKs Cash Collateral Access Thru May 31
GENESEE & WYOMING: S&P Rates New Senior Secured Notes 'BB'

GEORGIAN BACKYARD: Seeks to Extend Plan Exclusivity to August 20
GLEMAUD MANAGEMENT: Taps Bronson Law Offices as Bankruptcy Counsel
GLOBAL VALUES: Seeks to Extend Plan Exclusivity to July 31
GOL LINHAS AEREAS: Management Withdraws 2024 Guidance
GOLDMAKER INC: Deadline to Confirm Plan Extended to June 24

GRANDEUR TRINITY: Hires Johnson Pope Bokor as Bankruptcy Counsel
GREENE AVENUE: Hires Law Offices of Avrum J. Rosen as Counsel
GROUNDFLOOR FINANCE: Cherry Bekaert Raises Going Concern Doubt
GRUPO HIMA: Plan Exclusivity Period Extended to April 15
HARBOR CUSTOM: Seeks to Extend Plan Exclusivity to July 8

HARTMAN SPE LLC: Must Pay Post-Chapter 11 Interest, Says Judge
HEART HEATING: Hires Converge Financial Group as Accountant
HEATHER CONDOMNIUM: Hires Keck Legal LLC as Counsel
HEYCART INC: Seeks Cash Collateral Access on Final Basis
HOME REALTY: Hires Shuttleworth PLLC as Attorney

HORNBLOWER HOLDINGS: Taps Selendy Gay as Litigation Counsel
HORNBLOWER HOLDINGS: Unsecureds to Get Share of GUC Settlement Pool
HUDSON 888: Lenders Defeated in Tossing Bankruptcy Case
ICON AIRCRAFT: April 12 Deadline Set for Panel Questionnaires
IDOCKET.COM LLC: Unsecureds to Get $4K Monthly for 5 Years

INLAND BOAT: Court Narrows Claims in Rift Among Creditors, Bank
IQ DENTAL: Plan Exclusivity Period Extended to August 6
IQSTEL INC: Urish Popeck & Co. Raises Going Concern Doubt
ISLAND FAMILY: Wins Cash Collateral Access Thru April 11
IVANTI SOFTWARE: Cliffwater Marks $7MM Loan at 30% Off

J.E.H. PROPERTIES: Court Approves Disclosure Statement
J.K. PATISSERIE: Seeks to Hire Morrison-Tenenbaum PLLC as Counsel
JAB OF ROCKLAND: Filing of Plan and Disclosures Extended to May 17
JDL HVAC SERVICES: Case Summary & 20 Largest Unsecured Creditors
JOE'S DRAIN: Hires Strip Hoppers Leithart as Bankruptcy Counsel

JOE'S DRAIN: Wins Interim Cash Collateral Access
JOHNSTON & RHODES: Wins Interim Cash Collateral Access
JUMBO SEAFOOD: Seeks to Hire VerStandig Law Firm as Legal Counsel
KAST MEDIA: Owed Podcasters Millions as It Files for Chapter 11
KIDDE-FENWAL: Future Claimants' Rep Taps FTI as Financial Advisor

KIDDE-FENWAL: Future Claimants' Rep Taps Gilbert Special Counsel
KODIAK TRUCKING: Court OKs Cash Collateral Access Thru Sept 30
KRAEMER TEXTILES: Hires Fitzpatrick Lentz & Bubba as Counsel
LAN CONSTRUCTION: Taps Gogel Fischer & Associates as Accountant
LEESBURG CAR: Jerrett McConnell Named Subchapter V Trustee

LENY BERRY: Voluntary Chapter 11 Case Summary
LINDEN CENTER: Causes of Action & Sale Proceeds to Fund Plan
LITTLE ROCK URBAN: Wins Cash Collateral Access on Final Basis
LMSRQ LLC: Hires Johnson Pope Bokor Ruppel & Burns as Counsel
LORDSTOWN MOTORS: Exits Chapter 11 With New Name to Fight Foxconn

LUMEN TECHNOLOGIES: Moody's Affirms 'Caa2' CFR, Outlook Stable
MA-KA-ROHN LLC: Carol Fox of GlassRatner Named Subchapter V Trustee
MALLINCKRODT: MRCS Loses Third-Party Payor Opioid Claims Dispute
MAWSON INFRASTRUCTURE: Wolf & Company Raises Going Concern Doubt
McDERMOTT INT'L: Davis Polk Advises Crossover Lenders

MIDDLE TN TRUCKING: Unsecureds to Split $15K in Subchapter V Plan
MIKE JOHNSON: Unsecureds to Get Not Less Than $50K in Plan
MIR SCIENTIFIC: Taps Nancy A. Washington as Independent Manager
MIR SCIENTIFIC: U.S. Trustee Appoints Creditors' Committee
MORNING JUMP: Case Summary & 13 Unsecured Creditors

MYPLAS RECYCLING: April 26 Public Sale Auction Set
NASHVILLE SENIOR CARE: Friendship Village Not Expected to Close
NATIONWIDE CARGO: Seeks Chapter 11 Bankruptcy Protection
NC GAS: Unsecureds to Get Share of Litigation Proceeds
NEAR INTELLIGENCE: Court Confirms Plan

NEVER SLIP: Deadline on Panel Questionnaires Set for April 10
NGUOI DEP: Hires BCM Advisory Group LLC as Accountant
NGUYEN RAINBOW: Case Summary & 17 Unsecured Creditors
NOEL RUIZ NURSERY: Voluntary Chapter 11 Case Summary
NUMBER HOLDINGS: 99 Cents Files for Chapter 11 for Wind-Down

NUMBER HOLDINGS: 99 Cents' Case Summary & 30 Unsecured Creditors
NUO THERAPEUTICS: Delays Filing of 2023 Annual Report
OMNI INTERMEDIATE: Cliffwater Marks $14.6MM Loan at 29% Off
ORGENESIS INC: Delays Filing of 2023 Annual Report
OVAINNOVATIONS LLC: Case Summary & 20 Largest Unsecured Creditors

PANDA ACQUISITION: Cliffwater Marks $15.8MM Loan at 18% Off
PATRIOT LINEN: Seeks Cash Collateral, DIP Loan from Capital Credit
PEER STREET: General Unsecureds Unimpaired in Plan
PERSIMMON HOLLOW: Wins Interim Cash Collateral Access
PETCO HEALTH: S&P Downgrades ICR to 'B', Outlook Negative

PETMATE HOLDINGS: Reaches Restructuring Deal With Lenders
PINEAPPLE ENERGY: UHY LLP Raises Going Concern Doubt
PIXELLE SPECIALTY: S&P Lowers ICR to 'CCC', On Watch Developing
PPWC ENTERPRISES: Wins Cash Collateral Access Thru May 17
PRECISION DRILLING: S&P Alters Outlook to Pos., Affirms 'B+' ICR

PRECISION DRILLING: S&P Alters Outlook to Pos., Affirms 'B+' ICR
PREMIER KINGS: Court Approves Disclosure Statement
PRIDE OF CONNECTICUT: Taps Josephine Smalls Miller as Counsel
PRIEST ENTERPRISES: Hires Martin L. Rogalski as Attorney
QHT-US INC: Voluntary Chapter 11 Case Summary

QUANTIC ELECTRONICS: Cliffwater Marks $7.3MM Loan at 16% Off
QUEST SOFTWARE: Cliffwater Marks $20MM Loan at 31% Off
RALEIGH TBC: Unsecureds Owed $177K to Get 7% Under Plan
RAPID READYMIX: U.S. Trustee Unable to Appoint Committee
RESTAURANT BRANDS: Closes Some Restaurants After Chapter 11 Filings

ROBERTSHAW US: Reaches 2023 Debt Deal Settlement With Lender
ROYAL SHELL PLC: Unloads 1,000 Retail Locations
S.M.M. INVESTMENTS: Creditors Say Disclosure Inadequate
SAM ASH MUSIC CORP: Closes 18 Stores to Survive
SANDY HOOK INVESTMENTS: Court OKs Cash Access on Final Basis

SAS AB: Gets Court Okay for Chapter 11 Plan
SC HEALTHCARE: Petersen Health Care Seeks Chapter 11
SC HEALTHCARE: Petersen Plans to Sell Nursing Homes in Chapter 11
SC HEALTHCARE: Petersen Reaches Deal for $15 Million DIP Loan
SIDEATS INC: Hires Law Offices of Mickler & Mickler as Counsel

SIENTRA INC: Committee Hires White & Case LLP as Counsel
SIGNA PRIME: Creditors Support Restructuring Plans
SKILLS ACADEMY: Hires May Jackson Hendrick LLC as Accountant
ST. IVES RV RESORT: Wins Cash Collateral Access Thru April 26
ST. LUKE'S HOSPITAL: S&P Places 'BB+' Rev Bonds Rating on Watch Pos

STG LOGISTICS: Lenders Bring In Law Firm Gibson Dunn Prior Talks
STJ ORTHOTIC: Time to Propose Plan Extended to May 31
STOCKMAN LAWNSCAPE: Unsecureds Will Get 11% over 60 Months
STRATEGIES 360: Wins Continued Cash Collateral Access
SUNLIGHT FINANCIAL: Court Narrows Claims in Migliore Fraud Suit

SUPERIOR ONE: Hires DeMarco-Mitchell PLLC as Legal Counsel
SURGE REAL ESTATE: U.S. Trustee Unable to Appoint Committee
SUSTAITA ENTERPRISES: Court OKs Cash Collateral Access Thru June 19
TENNESSEE VASCULAR: Hires SAUT Consulting LLC as Accountant
TEXAS CORRAL: Hires DeMarco-Mitchell PLLC as Bankruptcy Counsel

TICOAT INC: Unsecureds Will Get 4.3% of Claims in Plan
TIMBER PHARMACEUTICALS: Plan Exclusivity Period Extended to June 17
TNC SRQ: Seeks to Hire Buddy D. Ford P.A. as Attorney
TOLL ROAD II: Moody's Withdraws 'Ba1' Senior Unsecured Ratings
TRAILSIDE INN: Hires Orville & McDonald as Bankruptcy Counsel

TRIVIUM PACKAGING: PE Funds to Provide $2.5-Bil. for Sale
VERICAST CORP: Wants Lenders Approval for Sale of Valassis
VIEW INC: April 12 Deadline Set for Panel Questionnaires
VITVADVAS INC: Matthew Brash Named Subchapter V Trustee
WHITESTONE UPTOWN: Taps Joyce W. Lindauer Attorney as Counsel

WOODLAND PLACE: Seeks to Hire Marcum LLP as Accountant
WORMHOLE LABS: Seeks to Hire King's CPA Corp as Accountant
[*] Resolution Financial Launches Distressed Advisory Firm
[^] Large Companies with Insolvent Balance Sheet

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1009 4TH STREET: Jerrett McConnell Named Subchapter V Trustee
-------------------------------------------------------------
The U.S. Trustee for Region 21 appointed Jerrett McConnell, Esq.,
at McConnell Law Group, P.A. as Subchapter V trustee for 1009 4th
Street LLC.

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

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

The Subchapter V trustee can be reached at:

     Jerrett M. McConnell, Esq.
     McConnell Law Group, P.A.
     6100 Greenland Rd., Unit 603
     Jacksonville, FL 32258
     Phone: (904) 570-9180
     Email: info@mcconnelllawgroup.com

                       About 1009 4th Street

1009 4th Street LLC sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. M.D. Fla. Case No. 24-01629) on April 2,
2024, with as much as $50,000 in both assets and liabilities.

Judge Lori V. Vaughan presides over the case.

Jeffrey Ainsworth, Esq., at Bransonlaw PLLC represents the Debtor
as legal counsel.


1376 CHURCH: Lender Objects to the Sale of Asset
------------------------------------------------
Churchill Funding I LLC, asset manager for UMB Bank, National
Association, Not in its Individual Capacity, but Solely as Legal
Title Trustee for PRL Title Trust I ("Lender"), secured creditor of
the above-captioned debtor in possession, 1376 Church LLC objects
to Debtor's Combined Plan of Reorganization and Disclosure
Statement dated February 27, 2024.

According to the Lender, the Debtor's Plan is patently
unconfirmable and was clearly filed for the purpose of avoiding
grounds for stay relief under Section 362(d)(3) of the Bankruptcy
Code  and not for the purpose of furnishing adequate information
regarding a confirmable plan of reorganization.

The Plan described by the Disclosure Statement calls for the sale
of Debtor's only asset, the real property located at 1376 Church
Street, San Francisco, CA 94114 ("Property") -- a property which is
encumbered by secured debts which far exceed the Plan's proposed
sale price.  The Plan further provides that the sale cannot occur
unless Debtor obtains the consent of its secured creditors in
connection with its proposal to sell the Property. Lender, a
creditor secured by the Property, has informed Debtor on multiple
occasions that Lender does not consent to such a sale, making the
Plan violate the Bankruptcy Code's feasibility requirements for
plan confirmation. Accordingly, the Disclosure Statement should not
be approved.

Attorneys for creditor Churchill Funding I LLC, asset manager for
UMB Bank, National Association, Not in its Individual Capacity, but
Solely as Legal Title Trustee for PRL Title Trust I:

      Eric S. Pezold, Esq.
      Andrew B. Still, Esq.
      SNELL & WILMER L.L.P.
      600 Anton Blvd, Suite 1400
      Costa Mesa, CA 92626-7689
      Tel: (714) 427-7000
      Fax: (714) 427-7799
      E-mail: epezold@swlaw.com
              astill@swlaw.com

                     About 1376 Church LLC

1376 Church, LLC, is a San Francisco, Calif.-based company engaged
in activities related to real estate.

1376 Church sought relief under Subchapter V of Chapter 11 of the
U.S. Bankruptcy Code (Bankr. N.D. Cal. Case No. 23-30817) on Nov.
29, 2023, with up to $10 million in both assets and liabilities.

Tony Garnicki, managing member, signed the petition.

The Debtor tapped the Law Offices of Michael Jay Berger as
bankruptcy counsel.


1NONLY PHIMAR: Sells Assets to AIDS Healthcare for $10.5MM
----------------------------------------------------------
A U.S. bankruptcy judge has given the go-signal for 1Nonly PhiMar,
LLC and PhiMars Square, LLC to sell substantially all of their
assets.

Judge Stacey Jernigan of the U.S. Bankruptcy Court for the Northern
District of Texas approved the sale agreement between the companies
and AIDS Healthcare Foundation, Inc., a California public benefit
corporation, which made a $10.5 million offer for the assets.

The assets include the 160-unit IBAN Dallas Park Central Hotel in
Dallas, Texas, and the vacant land adjacent to the hotel. Also
included in the sale are personal properties used to operate the
hotel.

The assets are being sold "free and clear" of liens, claims and
encumbrances, according to the sale agreement.

The sale price for the assets exceeds the total amount of all liens
on the properties which will be paid at closing, leaving adequate
proceeds available to the companies to pay their remaining
non-insider debts, according to the companies' attorney, Megan
Clontz, Esq., at Spencer Fane, LLP.

Augenbaum Realty Corp., a broker, assisted the companies in the
sale. The firm will get a commission of 6% of the gross sale
price.

              About 1NOnly Phimar and PhiMars Square

1NOnly Phimar, LLC and PhiMars Square, LLC filed petitions under
Chapter 11, Subchapter V of the Bankruptcy Code (Bankr. N.D. Texas
Lead Case No. 24-30017) on Jan. 1, 2024. Areya Holder Aurzada,
Esq., at Holder Law is the Subchapter V trustee.

At the time of the filing, the Debtors reported $1 million to $10
million in both assets and liabilities.

Judge Stacey G. Jernigan oversees the cases.

Jason P. Kathman, Esq., at Spencer Fane represents the Debtors as
legal counsel.


1NONLY PHIMAR: Unsecureds to be Paid in Full in Liquidating Plan
----------------------------------------------------------------
1Nonly PhiMar, LLC, and PhiMars Square, LLC, filed with the U.S.
Bankruptcy Court for the Northern District of Texas a Plan of
Liquidation dated April 1, 2024.

1Nonly Phimar is a single-member Texas limited liability company
formed in 2019. Its sole member is Piermont Court, LLC, which is
solely owned by HighGarden LLC., which is held by The Philip Levine
Trust.

Phimars Square is also a single-member Texas limited liability
company formed in 2019, and its sole member is Piermont Court, LLC.
Philip Levine has served as Manager of both Debtors since their
formation in 2019.

As of the Petition Date, 1Nonly Phimar owned a full-service hotel,
the IBAN Dallas Park Central Hotel, a member of the Trademark
Collection by Wyndham, located at 8051 Lyndon B. Johnson Freeway,
Dallas, Texas 75251 (the "Hotel Property"), and conveniently
located near the intersection of I-635 and State Highway 75 in
Dallas, Texas.

As of the Petition Date, Phimars Square owned a vacant parcel of
commercial land of approximately 8,773 square feet, which is
adjacent and connected to the Hotel Property. The parcel has an
address of 8051 Lyndon B. Johnson Freeway, Dallas, Texas 75251 (the
"Phimars Square Property," and collectively with the Hotel
Property, the "Real Property") and includes access to the Lyndon B.
Johnson Freeway access road.

A Purchase and Sale Agreement for the sale of substantially all of
the Debtors' assets, dated March 12, 2024 (the "PSA"), and its
terms were approved by order of the Bankruptcy Court entered on
March 21, 2024 (the "Sale Order"). On March 26, 2024 (the "Closing
Date"), the Debtors consummated the sale of the Real Property,
along with all Improvements thereon and certain Personal Property
and Intangibles, pursuant to the PSA and Sale Order. Alleged
secured claims against the Real Property, including the claims of
Pegasus Bank, the City of Dallas, Dallas County, and Richardson
Independent School District, were paid from the proceeds of the
sale of the Debtors' assets pursuant to the Sale Order (the "Sale
Proceeds") on March 27, 2024, following the Closing Date.

The Plan provides for the distribution of proceeds from a sale of
the Debtors' assets conducted pursuant to section 363 of the
Bankruptcy Code and payment of the Debtors' creditors. The Plan was
developed by the Debtors and proposes, among other things, the
means by which all Claims against the Debtors will be finally
resolved and treated for distribution purposes, consistent with the
provisions and priorities mandated by the Bankruptcy Code. The Plan
is essentially a new contract between the Debtors and its
Creditors, proposed by the Debtors to its Creditors for approval.

Creditors approve or disapprove of the Plan by voting their Ballots
on the Plan, if they are in a Class entitled to vote, and, if
appropriate, by objecting to confirmation of the Plan. However, the
Plan can be confirmed by the Bankruptcy Court even if less than all
Creditors or Classes accept the Plan and, in such an instance, the
Plan will still be binding on those Creditors or Classes that
reject the Plan. Approval and consummation of the Plan will enable
the Bankruptcy Case to be finally concluded.

Class 2 consists of all Allowed General Unsecured Claims against
the Debtors. Except to the extent that a Holder of an Allowed
General Unsecured Claim and the Debtors agree to less favorable
treatment, each Holder of an Allowed General Unsecured Claim shall
be paid in full by the Liquidating Debtors, up to the Allowed
amount of such Claim, by the later of (a) the Effective Date, or
(b) 10 days after becoming an Allowed General Unsecured Claim. The
Class 2 Claims of the General Unsecured Creditors are Impaired. The
allowed unsecured claims total $1,391,452.71.

Class 3 consists of Holders of Claims against the Debtors held by
Insiders, as such term is defined herein and in the Bankruptcy
Code. Each Holder of an Allowed Class 3 Claim shall receive its Pro
Rata share of any Debtor funds remaining following the payment in
full to all Holders of Claims in Classes 1 and 2. For the avoidance
of doubt, Chicken Island, LLC, the Levine Trust, and Levine shall
not receive any distribution on account of their General Unsecured
Claims against the Debtors unless and until all Holders of Claims
in Classes 1 and 2 are paid in full.

Class 4 consists of the Equity Interests in 1Nonly Phimar and
Phimars Square, LLC. Holders of Equity Interests in 1Nonly Phimar
shall retain their interests in 1Nonly Phimar and Phimars Square,
LLC.

Except as otherwise provided in this Plan, the Debtors shall
continue to exist after the Effective Date as the Liquidating
Debtors in accordance with the applicable laws of the state of
Texas. On or after the Effective Date, without prejudice to the
rights of any party to a contract or other agreement, the
Liquidating Debtors may, in its their sole discretion, take such
action as permitted by applicable law and the Liquidating Debtors'
organizational documents as the Liquidating Debtors may determine
is reasonable and appropriate.

On March 26, 2024, the Debtors sold the Real Property, along with
all Improvements thereon and certain Personal Property and
Intangibles (as such terms are defined in the PSA), pursuant to the
PSA and Sale Order. On March 27, 2024, alleged secured claims
against the Real Property, including the claims of Pegasus Bank,
the City of Dallas, Dallas County, and Richardson Independent
School District (the "Real Property Secured Claims"), were paid
from the proceeds of the sale of the Debtors' assets pursuant to
the Sale Order. Following payment of the Real Property Secured
Claims, net sale proceeds in an amount of $1,990,237.19 (the "Net
Sale Proceeds") were deposited into the Debtor's Debtor-In
Possession account with Veritex Community Bank (the "DIP Account").


A full-text copy of the Liquidating Plan dated April 1, 2024 is
available at https://urlcurt.com/u?l=RHnRhT from PacerMonitor.com
at no charge.

Counsel to the Debtor:

     Jason P. Kathman, Esq.
     Megan F. Clontz, Esq.
     SPENCER FANE LLP
     5700 Granite Parkway, Suite 650
     Plano, TX 75024
     Tel: (972) 324-0300
     Fax: (972) 324-0301
     Email: jkathman@spencerfane.com
     Email: mclontz@spencerfane.com

                       About 1NOnly Phimar

1NOnly Phimar, LLC, a company in Dallas, Texas, filed a Chapter
petition (Bankr. N.D. Texas Case No. 24-30017) on Jan. 1, 2024,
with $1 million to $10 million in both assets and liabilities.
Philip Levine, manager, signed the petition.

Jason P. Kathman, Esq., at Spencer Fane, is the Debtor's legal
counsel.


25350 PLEASANT: Seeks to Extend Plan Exclusivity to May 21
----------------------------------------------------------
25350 Pleasant Valley Drive LLC asked the U.S. Bankruptcy Court for
the Eastern District of Virginia to extend its exclusivity period
to file a chapter 11 plan of reorganization and disclosure
statement to May 21, 2024.

The Debtor explains that owing to the dynamics of the its pre
-petition borrowing relationships with Northwest Federal Credit
Union and MainStreet Bank, 25350 Pleasant may need to reach an
accommodation with one of these creditors to put forth a Disclosure
Statement and a confirmable Plan of Reorganization.

The Debtor claims that it has begun the process of obtaining an
accommodation with one of the creditors but, as of this date, has
been unable to secure an accommodation.

The Debtor is hopeful that it will be able to reach an
accommodation no later than May 14, 2024 and in such the event, the
Debtor will then be able to file a Disclosure Statement and Plan of
Reorganization

25350 Pleasant Valley Drive LLC is represented by:

     John P. Forest, II, Esq.
     11350 Random Hills Rd., Suite 700
     Fairfax, VA 22030
     Telephone: (703) 691-4940
     Email: john@forestlawfirm.com

               About 25350 Pleasant Valley Drive LLC

25350 Pleasant Valley Drive LLC, filed a Chapter 11 bankruptcy
petition (Bankr. E.D. Va. Case No. 23-11983) on Dec. 6, 2023,
listing $500,001 to $1 million in both assets and liabilities.

Judge Klinette H. Kindred presides over the case.

The Debtor tapped John P. Forest, II, Esq. as counsel.


714 ALEXANDRIA: Voluntary Chapter 11 Case Summary
-------------------------------------------------
Debtor: 714 Alexandria LLC
        800 W 6th Street
        16th Floor
        Los Angeles, CA 90017

Chapter 11 Petition Date: April 5, 2024

Court: United States Bankruptcy Court
       Central District of California

Case No.: 24-12640

Judge: Hon. Sandra R. Klein

Debtor's Counsel: Donna C. Bullock, Esq.
                  LAW OFFICES OF DONNA BULLOCK
                  800 W 6th St, Suite 1250
                  Los Angeles, CA 90017
                  Tel: 562-726-0778
                  Fax: 562-683-0319

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Jonathan Pae, manager.

A copy of the Debtor's list of 20 largest unsecured creditors is
now available at
https://www.pacermonitor.com/view/PZOTEXA/714_Alexandria_LLC__cacbke-24-12640__0001.0.pdf?mcid=tGE4TAMA



876 STUYVESANT: Hires Novlet Lawrence Law as Bankruptcy Counsel
---------------------------------------------------------------
876 Stuyvesant Realty, LLC seeks approval from the U.S. Bankruptcy
Court for the District of New Jersey to hire Novlet Lawrence Law
Office to handle its Chapter 11 proceedings.

The firm will charge a flat fee of $10,000, except that services
rendered after the filing of a Chapter 11 Plan will be at an hourly
rate of $450 per hour.

Novlet Lawrence Law Office is a "disinterested person" within the
meaning of section 101(14) of the Bankruptcy Code, according to
court filings.

The firm can be reached through:

     Novlet Lawrence, Esq.
     Novlet Lawrence Law Office
     PO Boc 436
     Whitehouse Station, NJ 08889
     Telephone: (973) 677-3330
     Facsimile: (973) 677-3375
     Email: lawrencenovlet@aol.com

            About 876 Stuyvesant Realty, LLC

876 Stuyvesant Realty, LLC filed its voluntary petition for relief
under Chapter 11 of the Bankruptcy Code (Bankr. D.N.J. Case No.
24-12302) on March 3, 2024. Novlet Lawrence, Esq. at Novlet
Lawrence Law Office represents the Debtor as counsel.


9 DEKALB FEE: JLL to Hold Public Sale Auction on June 10
--------------------------------------------------------
Jones Lang LaSalle Americas Inc., on behalf of SCP JV I Lender LLC
(together with any successor or assign, "secured party"), offers
for sale at public auction on June 10, 2024, at 10:00 a.m. (New
York Time) conducted both via zoom and in-person at the offices of
Skadden, Arps, Slate, Meagner & Flom LLP, One Manhattan West, 395
9th Avenue, New York, New York 10001, in connection with a uniform
commercial code sale, 100% of the limited liability company
membership interests in 9 DeKalb Holdings 1 LLC, which is the sole
owner of 9 DeKalb Fee Owner LLC ("mortgage borrower"), a subsidiary
of the senior mezzanine borrower, and the mortgage borrower is the
sole owner of the property known as and located at 354 Flatbush
Avenue Extension, Brooklyn, New York 11201, aka 340 Flatbush Avenue
Extension, Brooklyn, New York 11201, aka 9 DeKalb Avenue, Brooklyn,
New York 11201, aka 55 Fleet, Brooklyn, New York 11201
("property").  The interests are owned by 9 DeKalb Holdings 2 LLC
("junior mezzanine borrower"), having its principal place of
business c/o JDS Development Group, 120 NE 27th Street, Suite 200,
Miami, Florida 33137.

The secured party, as lender, made a loan to the junior mezzanine
borrower.  In connection with the junior mezzanine loan, the junior
mezzanine borrower has granted to the secured party a first
priority lien on the interest pursuant to that certain junior
mezzanine pledge and security agreement dated as of April 22, 2019,
made by the junior mezzanine borrower in favor of the secured
party.  The secured party is offering the interests for sale in
connection with the foreclosure on the pledge of such interests.
The junior mezzanine loan is subordinate to (i) a senior mezzanine
loan and other obligations and liabilities to the senior mezzanine
borrower or otherwise affecting the limited liability company
membership interests in the mortgage borrower, and (ii) a mortgage
loan and other obligations and liabilities of the mortgage borrower
or otherwise affecting the property.  The secured party may, prior
to the sale described herein, assign all of its right, title and
interest in and to the junior mezzanine loan to and affiliate of
secured party, and in the case of such assignment the assignee will
be deemed to be the secured party for all purposes hereunder.

All bids must be for case, and the successful bidder must be
prepared to deliver immediately available good funds are required
by the terms of sale and otherwise comply with the bidding
requirements and terms of sale.  Further information concerning the
interests, the requirements for obtaining information and bidding
on the interests and the terms of sale can be found at
https://www.9DeKalbAveUCCSale.com or by contacting Brett Rosenberg
at Telephone +1 (212) 812 5926; email at Brett.Rosenberg@jll.com.


AAA TREE: Court OKs Sale of ERC Tax Refund to Premium ERC
---------------------------------------------------------
A U.S. bankruptcy judge approved the sale of the balance of AAA
Tree Service, LLC's Employee Retention Credit tax refund to Premium
ERC, LLC.

Judge Magdalena Reyes Bordeaux of the U.S. Bankruptcy Court for the
Central District of California approved the sale agreement between
the company and the buyer, which made a $610,000 offer.

The ERC tax refund is believed to be worth $2.1 million, according
to correspondence from the Internal Revenue Service. However, the
tax refund is the collateral of Premium ERC's affiliate, Finance
ERC West Inc., which filed a $900,375 secured claim against AAA
Tree Service.

Premium ERC has not assumed any liabilities of AAA Tree Service
other than that the tax refund will remain subject to the liens,
claims or interests of Finance ERC.

"The cash payment of $610,000 will greatly benefit [AAA Tree
Service's] estate by providing funding for operations and for [AAA
Tree Service's] Chapter 11 plan," Robert Goe, Esq., the company's
attorney, said in court filings.

                      About AAA Tree Service

AAA Tree Service, LLC provides tree removals and trimming services
in Winchester, Calif.

AAA Tree Service filed Chapter 11 petition (Bankr. C.D. Calif. Case
No. 23-12229) on May 25, 2023, with $10 million to $50 million in
assets and $1 million to $10 million in liabilities. CEO Stacy
Manqueros signed the petition.

Judge Magdalena Reyes Bordeaux oversees the case.

Robert P. Goe, Esq., at Goe Forsythe and Hodges, LLP, represents
the Debtor as legal counsel.


ACME HOSPITALITY: Court OKs Cash Collateral Access Thru June 25
---------------------------------------------------------------
The U.S. Bankruptcy Court for the Northern District of Ohio,
Eastern Division, authorized Acme Hospitality, LLC to use cash
collateral, on an interim basis, in accordance with the budget,
through June 25, 2024.

Huntington National Bank and the U.S. Small Business Administration
made loans to the Debtor, at which time Debtor granted Huntington
and the SBA a security interest in all its business assets,
including its cash collateral.

The Debtor also entered into several business loan agreements with
merchant cash advance creditors and each may also assert a security
interest in the Debtor's cash collateral.

To the extent of any Diminution in Value, the creditors determined
to have a security valid security interest in the Debtor's
pre-petition assets are granted automatically perfected and
enforceable adequate protection Replacement Liens, in accordance
with the priority of the applicable creditors' prepetition security
interests and liens, in collateral of the same type as such
creditor has a valid prepetition lien.

The Replacement Liens will have the same validity, priority, and
extent as the liens on that existed at the time of the commencement
of the above-captioned bankruptcy cases. The Replacement Liens
granted are (i) effective as of the Petition Date, and (ii) deemed
automatically perfected without the necessity for filing or
execution of any security agreement, control agreement, financing
statement, or other document which might otherwise be required for
the perfection of security interests.

The Replacement Liens will be subordinate to the payment of the
Debtor's professional fees, including fees and expenses for
Debtor's counsel, the Subchapter V Trustee, and other professionals
authorized to be employed in such amounts and at such times as may
be approved by the Court.

A further hearing on the matter is set for June 11 at 2 p.m.

A copy of the court's order and the Debtor's budget is available at
https://urlcurt.com/u?l=8PTDBl from PacerMonitor.com.

The Debtor projects total expenses, on a monthly basis, as
follows:

     $75,128 for April 2024;
     $75,128 for May 2024; and
     $75,128 for June 2024.

                      About ACME Hospitality

ACME Hospitality, LLC owns and operates Moxies Grille, a family
owned and operated restaurant founded in 2011 and known for
scratch-made, homestyle meals.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. N.D. Ohio Case No. 24-50077) on January 22,
2024, with up to $50,000 in assets and $1 million to $10 million in
liabilities. Jerad Miller, sole member, signed the petition.

Judge Alan M. Koschik oversees the case.

Steven J. Heimberger, Esq., at Roderick Linton Belfance, LLP
represents the Debtor as legal counsel.


ADVENTURE ENVIRONMENTAL: Hires JMuniz CPA LLC as Accountant
-----------------------------------------------------------
Adventure Environmental, Inc., seeks approval from the U.S.
Bankruptcy Court for the Southern District of Florida to employ
JMuniz CPA LLC as accountant.

The firm's services will be for the limited purpose of conducting a
financial statement review of the Debtor's financial statements.

The firm will be paid at a flat fee in the amount of $5,095.

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

Jhoslen Muniz, a partner at JMuniz CPA 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:

     Jhoslen Muniz, CPA
     JMuniz CPA LLC
     14930 SW 158th Ct
     Miami, FL 33196
     Tel: (786) 879-1147

              About Adventure Environmental, Inc.

Adventure Environmental, Inc., was founded in 1997 as a State of
Florida Corporation that has been awarded and successfully
completed hundreds of government and private contracts throughout
the Country for: coastal environmental restoration of seagrasses,
mangroves and wetlands; marine contracting involving dredging,
canal & waterway stabilization/erosion control, commercial diving
and barge/crane work; marine debris/derelict vessel salvage and
removal; oil spill response and contingency planning; exotic and
nuisance vegetation removal and control from land and sea; disaster
response services; water quality monitoring and improvements; heavy
equipment operation/earthwork/site preparation; and general
construction.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Fla. Case No. 23-19328) on November
13, 2023. In the petition signed by J. Gregory Tolpin, vice
president and secretary, the Debtor disclosed $10,582,122 in assets
and $13,253,968 in liabilities.

Judge Corali Lopez-Castro oversees the case.

Timothy S. Kingcade, Esq., at KINGCADE, GARCIA & MCMAKEN, P.A.,
represents the Debtor as legal counsel.


AEQUOR MGT: Seeks to Hire CBRE Inc. as Real Estate Broker
---------------------------------------------------------
Aequor Mgt, LLC and Aequor Holdings, LLC seek approval from the
U.S. Bankruptcy Court for the Eastern District of Texas to hire
CBRE, Inc. as its real estate broker.

CBRE will market, broke, and sell approximately 5,500 acres of land
generally located at 34081 East FM 2185, Van Horn, Culberson
County, Texas.

CBRE would earn a commission of 4 percent if there is no
cooperating broker in any such sale, and 6 percent if there is a
cooperating broker.

As disclosed in the court filings, CBRE is "disinterested" as
defined by the Bankruptcy Code, holds no connections to the
Debtors, their secured creditors, and their other creditors and
parties-in-interest in the Bankruptcy Case, and holds no interest
adverse to the Debtors or to the Estates.

The broker can be reached through:

     Peter J. Mainguy
     CBRE Inc.
     2100 McKinney Ave., Suite 700
     Dallas, TX 75201
     Phone: (214) 979-6100

           About Aequor Mgt

Aequor Mgt, LLC -- https://BurroSand.com/ -- claims to be the
lowest cost producer of 100 Mesh frac sand in the Permian Basin
serving oil and gas producers. The company is based in Tyler,
Texas.

Aequor Mgt and Aequor Holdings, LLC filed petitions for relief
under Chapter 11 of the Bankruptcy Code (Bankr. E.D. Texas Lead
Case No. 23-60010) on Jan. 5, 2023. At the time of the filing,
Aequor Mgt reported $1 million to $10 million in assets and $50
million to $100 million in liabilities while Aequor Holdings
reported $10 million to $50 million in both assets and
liabilities.

Judge Joshua P. Searcy oversees the cases.

The Debtors tapped Davor Rukavina, Esq., at Munsch Hardt Kopf &
Harr, P.C. as bankruptcy counsel and Houthoff Cooperatief U.A. as
special counsel.


AGTJ13 LLC: Wins Interim Cash Collateral Access
-----------------------------------------------
The U.S. Bankruptcy Court for the Central District of California,
Los Angeles Division, authorized AGTJ13, LLC to use cash
collateral, on an interim basis to pay post-petition expenses, in
accordance with the budget, to the extent the same are due and
payable on or before April 30, 2024.

The Debtor has admitted, stipulated and agreed that the Rents are
the cash collateral of Lone Oak Fund, LLC and CPIF California,
LLC.

The Debtor will make a debt service payment to Lone Oak in the
amount of $221,091 for amounts owing under the Lone Oak loan
documents for March 2024.

The Debtor will make a debt service payment to Lone Oak in the
amount of $221,091 for amounts owing under the Lone Oak loan
documents for April 2024, provided that Property Co collects
sufficient Rents in April 2024 to pay the April 2024 debt service
and the April 2024 operating expenses described in the Budget from
Rents collected in April 2024 together with a 10% reserve
calculated based on April 2024 expenses, to be paid promptly upon
receipt of sufficient Rent in April 2024.

As adequate protection of the Lenders' respective interests in the
Rents, to the extent of any diminution in the value of the Lenders'
interest in property of the estate as a result of the Debtor's use
of cash collateral through April 24, 2024, the Debtor grants to the
Lenders a replacement lien in all post-petition assets of the
Debtor's estate, with such replacement liens having the same
extent, validity and priority of the Lenders' respective
pre-petition liens upon the Debtor's assets as of the Petition
Date.

The Lenders will be entitled to a "super-priority" administrative
claim, without any further action, pursuant to, and solely to the
extent provided by, 11 U.S.C. Section 507(b), higher in priority
than any and all administrative claims to the Debtor's assets to
the extent the adequate protection granted proves inadequate.

A final hearing on the matter is set for April 24 at 9 a.m.

A copy of the order is available at https://urlcurt.com/u?l=9JKn9x
from PacerMonitor.com.

                    About AGTJ13, LLC

AGTJ13, LLC is a Single Asset Real Estate debtor (as defined in 11
U.S.C. Section 101(51B)).

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. C.D. Cal. Case No. 24-11409) on February
26, 2024. In the petition signed by Lafayette Jackson Sharp, IV,
manager, the Debtor disclosed up to $100 million in both assets and
liabilities.

Judge Sandra R Klein oversees the case.

Ron Bender, Esq., at LEVENE, NEALE, BENDER, YOO & GOLUBCHIK L.L.P.,
represents the Debtor as legal counsel.


ALLEGIANCE COAL: Wins Dismissal of Suit Over Counsel Fees
---------------------------------------------------------
Judge Craig T. Goldblatt of the United States Bankruptcy Court for
the District of Delaware granted Allegiance Coal USA Limited's
motion to dismiss the adversary case filed by Collins St
Convertible Notes Pty Ltd seeking a declaration that the fees
incurred by its counsel are senior to the carve-out from the DIP
liens.

The Debtors filed for bankruptcy in the hopes that they could
either reorganize in bankruptcy or sell their businesses on a going
concern basis.  The case began with, on the first day of the case,
a hotly contested hearing in which the Debtors sought to use cash
collateral over the vigorous objection of secured creditor, Collins
St.

After the Court allowed the Debtors to use cash collateral --
having found, based on the evidence presented, the secured creditor
to be adequately protected -- the parties reached an agreement
under which the secured creditor agreed to provide the Debtors with
post-petition financing.  

The Debtors' efforts to reorganize or find a going concern buyer
thereafter floundered, as a result -- the Debtors said -- of market
forces more broadly affecting coal prices.  The case then
transitioned into an orderly liquidation in chapter 11, with the
Debtors retaining an auctioneer to sell off their assets, primarily
mining equipment.  The net result is an unfortunate one. These
cases are administratively insolvent.  The Debtors thus moved to
dismiss the Chapter 11 cases.  The Debtors contemplate establishing
a mechanism for distributing the remaining cash first to satisfy
claims that are subject to the carve-out in the DIP order, and then
to Collins St, the secured lender.

In response to that, Collins St brought this adversary asking for
an order compelling the payment of its legal fees before any amount
is distributed to the beneficiaries of the DIP carve-out.

By way of context, Sec. 364 of the Bankruptcy Code authorizes a
debtor to grant substantial protections to a party willing to
extend post-petition credit to a debtor in possession.  Section
364(b) authorizes granting the lender an administrative claim under
Sec. 503(b)(2).  Section 364(c) authorizes the Court to grant
"superpriority" status to such postpetition lenders -- priority
over all other administrative claims and a lien on any unencumbered
assets -- when circumstances warrant.  And Sec. 364(d) authorizes
the Court to grant the new lender a lien that "primes" prepetition
liens (subject to the prior lienholders' receipt of adequate
protection).  The DIP order this Court entered in this case
provided Collins St with each of these protections.  The challenge
associated with the granting of these kinds protections is that it
creates the risk that, if it turns out when all is said and done
that the estate has insufficient value to pay the DIP lender in
full, no funds will be available to pay the administrative costs of
the bankruptcy case, including those of the professionals.

The usual solution to this problem is to require a "carve-out" from
the DIP obligations to cover those administrative costs.

The Court finds that consistent with that practice, the DIP order
in this case contains precisely such a carve-out.  Paragraph 17 of
the Final DIP Order provides that the DIP liens are subordinate to
the allowed professional fees in the bankruptcy case.  In light of
this structure -- in which the Code grants first priority status to
the DIP obligations but provides a mechanism for the orderly
administration of the bankruptcy case by "carving out" certain
obligations from the liens that secure those obligations --
creating a further category of priority that would come ahead of
the carve-out would require some measure of acrobatic drafting.
Collins St, however, contends that this feat was accomplished in
paragraph 10 (and other provisions) of the DIP Order.  Paragraph 10
provides that Collins St is entitled to recover its fees and
expenses and
makes no mention of paragraph 17.

The debtors have moved to dismiss the Collins St adversary
proceeding on the ground that the language of the DIP documents is
clear and unambiguous and cannot be read to grant Collins St's
claim for fees ahead of the DIP carve-out.  Collins St contends
that the DIP documents are more naturally read to support its
reading.  Moreover, it contends that its reading is sufficiently
plausible that it is entitled to discovery in order to demonstrate,
based on a factual record, that the parties in fact intended to
adopt its reading.  Because the Court concludes that the language
of the relevant documents is unambiguous and does not elevate the
Collins St fees over the carve-out, the Court will grant the motion
to dismiss.

The Court concludes that Collins St's complaint fails to state a
claim for which relief can be granted.

Collins St Convertible Notes Pty Ltd v. Allegiance Coal USA Ltd, et
al., Adv. Proc. No. 24-50016 (Bankr. D. Del.).

A copy of the Court's decision dated March 28, 2024, is available
at https://tinyurl.com/239mdc9n

                About Allegiance Coal USA Limited

Allegiance Coal USA Limited is a listed Australian company focused
on seaborne met coal mine development and operations, with
operating mines in southeast Colorado, central Alabama, as well as
a development project in northwest British Columbia.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Del. Case No. 23-10234) on Feb. 21,
2023. In the petition signed by Jonathan Romcke, chief executive
officer, the Debtor disclosed up to $100 million in assets and up
to $50 million in liabilities.

Judge Craig T. Goldblatt oversees the case.

Robert J. Dehney, Esq., at Morris, Nichols, Arsht & Tunnell LLP,
represents the Debtor as legal counsel.



ALTA VISTA: Hires RHM Law LLP as General Bankruptcy Counsel
-----------------------------------------------------------
Alta Vista Gardens, Inc., seeks approval from the U.S. Bankruptcy
Court for the Central District of California to employ RHM Law LLP
as general bankruptcy counsel.

The firm will provide these services:

     a. advice and assistance regarding compliance with the
requirements of the United States Trustee ("UST");

     b. advice regarding matters of bankruptcy law, including the
rights and remedies of the Debtor in regard to its assets and with
respect to the claims of creditors;

    c. advice regarding cash collateral matters;

    d. conduct examinations of witnesses, claimants or adverse
parties and to prepare and assist in the preparation of reports,
accounts and pleadings;

    e. advice concerning the requirements of the Bankruptcy Code
and applicable rules;

    f. assist with the negotiation, formulation, confirmation and
implementation of a Chapter 11 plan of reorganization; and

    g. make any appearances in the Bankruptcy Court on behalf of
the Debtor; and to take such other action and to perform such other
services as the Debtor may require.

The firm will be paid at these rates:

     Partners         $600 to $650 per hour
     Associates       $400 to $450 per hour
     Paralegals       $135 per hour

The firm received from the Debtor an initial retainer in the amount
of $35,000.

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

Roksana D. Moradi-Brovia and Matthew D. Resnik, partners at RHM Law
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:

      Roksana D. Moradi-Brovia, Esq.
      Matthew D. Resnik, Esq.
      RHM Law LLP
      17609 Ventura Blvd., Suite 314
      Encino, CA 91316
      Tel: (818) 285-0100
      Fax: (818) 855-7013
      Email: roksana@RHMFirm.com
             matt@RHMFirm.com

              About Alta Vista Gardens, Inc.

Alta Vista Gardens, Inc. in Los Angeles, CA, filed its voluntary
petition for Chapter 11 protection (Bankr. C.D. Cal. Case No.
24-11780) on March 7, 2024, listing $0 to $50,000 in assets and $1
million to $10 million in liabilities. Staci Marmershteyn, as Board
Member, signed the petition.

Judge Deborah J Saltzman oversees the case.

RHM LAW, LLP serve as the Debtor's legal counsel.


ALTERYX INC: Bondholders Balk Debt Tender, Mulls Default Notice
---------------------------------------------------------------
Michael Tobin and Jill R. Shah of Bloomberg News report that
Alteryx Inc. bondholders are balking at the company's offer to buy
back debt and at least some are considering whether they could send
a notice of default to the cloud software firm, according to people
with knowledge of the matter.

Holders of just 5.52% of the company's 8.75% senior unsecured notes
due 2028 participated in a buyback offer that expired Thursday
evening, according to a statement from the company. Alteryx has
extended the tender until March 28, 2024 and will continue to offer
101.25 cents on the dollar for each bond.

                         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.


AMC ENTERTAINMENT: Senior Lenders to Discuss Debt Options
---------------------------------------------------------
Thomas Buckley and Reshmi Basu of Bloomberg News report that senior
lenders to AMC Entertainment Holdings Inc., the money-losing
theater chain, met by phone Friday to discuss ways to bolster the
company's balance sheet, according to people with knowledge of the
matter.

The group is weighing options including making a proposal to AMC
about how to tackle the company's debt, said the people, who asked
not to be identified discussing a private meeting. The
deliberations are at an early stage and no final decision has been
made. A spokesperson for AMC declined to comment.

                    About AMC Entertainment

AMC Entertainment Holdings, Inc., is engaged in the theatrical
exhibition business.  It operates through theatrical exhibition
operations segment.  It licenses first-run motion pictures from
distributors owned by film production companies and from
independent distributors.  The Company also offers a range of food
and beverage items, which include popcorn; soft drinks; candy; hot
dogs; specialty drinks, including beers, wine and mixed drinks, and
made to order hot foods, including menu choices, such as curly
fries, chicken tenders and mozzarella sticks.

AMC operates over 900 theatres with 10,000 screens globally,
including over 661 theatres with 8,200 screens in the United States
and over 244 theatres with approximately 2,200 screens in Europe.
The Company's subsidiary also includes Carmike Cinemas, Inc.

AMC was forced to close its shutter its theaters when the Covid-19
pandemic struck in March 2020.  It eventually reopened its theaters
but admissions remained substantially low.

The world's biggest theater chain said in an October 2020 filing
that liquidity will be largely depleted by the end of the year or
early 2021 if attendance doesn't pick up, and it's exploring
actions that include asset sales and joint ventures.

However, AMC managed to raise $1.8 billion in 2021, capitalizing on
the rally triggered by retail investors' interest in meme stocks.

                          *     *     *

In February 2024, S&P Global Ratings raised its issuer credit
rating to 'CCC+' from 'SD' (selective default) on AMC Entertainment
Holdings Inc., the world's largest motion picture exhibitor. S&P
also raised its issue-level rating on the second-lien notes to
'CCC-' from 'D'.

The negative outlook reflects S&P's expectation that AMC's revenue
will decline 8%-9% in 2024 due to a limited theatrical release
slate, resulting in negative free operating cash flow (FOCF) and
leverage around 8x.

AMC completed a series of distressed exchanges to swap an aggregate
$123 million of its second-lien notes due 2026 for common equity.


AMERA RE: Seeks Approval to Hire Ramona Obispo as Bookkeeper
------------------------------------------------------------
Amera RE seeks approval from the U.S. Bankruptcy Court for the
Western District of Oklahoma to employ Ramona Obispo as its
bookkeeper.

The bookkeeper will assist the Debtor in performing all bookkeeping
and bookkeeping related task including, but not limited to,
preparing all Debtor's bookkeeping, filing Debtor's tax returns,
preparing Monthly Operating Reports and other required financial
reporting requirements in this case and otherwise providing general
bookkeeping and related support needed to assist Debtor in
preparing and maintaining all Debtor's books and records,
including, but not limited to, all reporting requirements during
this bankruptcy.

The average hourly rate for services performed by Ramona Obispo is
$9 per hour.

Ramona Obispo does not hold or represent an interest adverse to the
above-captioned bankruptcy estate and is a disinterested person,
according to court filings.

           About Amera RE

Amera RE, a company in Chandler, Ariz., owns and operates Executive
Inn Stillwater hotel.

The Debtor filed Chapter 11 petition (Bankr. W.D. Okla. Case No.
24-10314) on Feb. 12, 2024, with $1,659,533 in total assets and
$2,581,464 in total liabilities. Joshua Murakami, owner, signed the
petition.

Amanda R. Blackwood, Esq., at Blackwood Law Firm, PLLC serves as
the Debtor's bankruptcy counsel.


AMERA RE: Taps Joey Comish of Paramount Tax as Accountant
---------------------------------------------------------
Amera RE seeks approval from the U.S. Bankruptcy Court for the
Western District of Oklahoma to employ Joey Comish, EA of Paramount
Tax & Accounting CPAs as its accountant.

Mr. Comish will assist the Debtor in performing all accounting and
accounting related task including, but not limited to, filing
Debtor's tax returns, preparing Monthly Operating Reports and other
required financial reporting requirements in this case and
otherwise providing general accounting and related support needed
to assist Debtor in preparing and maintaining all Debtor's books
and records.

The average hourly rate for services performed by Joey Comish is
$125 per hour.

All out-of-pocket expenses incurred by Joey Comish to be reimbursed
at actual costs.

Mr. Comish, assured the court that he does not hold or represent an
interest adverse to the above-captioned bankruptcy estate and is a
disinterested person.

Mr. Comish can be reached at:

     Joey Comish
     Paramount Tax & Accounting CPAs
     12357 S 450 E Ste 4
     Draper, Utah, 84020
     Telephone: (801) 890-4777

           About Amera RE

Amera RE, a company in Chandler, Ariz., owns and operates Executive
Inn Stillwater hotel.

The Debtor filed Chapter 11 petition (Bankr. W.D. Okla. Case No.
24-10314) on Feb. 12, 2024, with $1,659,533 in total assets and
$2,581,464 in total liabilities. Joshua Murakami, owner, signed the
petition.

Amanda R. Blackwood, Esq., at Blackwood Law Firm, PLLC serves as
the Debtor's bankruptcy counsel.


AMERICAN HARVEST: Online Asset Auction Scheduled for April 11-18
----------------------------------------------------------------
Aaron Industrial Solutions (AIS), a leading auction company
specializing in industrial equipment liquidation, announced its
latest online timed auction event. This auction, featuring a
comprehensive selection of CBD manufacturing equipment, will take
place from April 11th to April 18th, 2024, providing an opportunity
for businesses to acquire high-quality, lightly used machinery at
competitive prices.

https://www.aaronindustrialsolutions.com

The equipment showcased in this auction includes state-of-the-art
extraction systems, evaporators, chromatography equipment,
reactors, and more, catering specifically to the CBD and cannabis
industry. With the surge in demand for CBD and cannabis products
across the United States, this auction presents an unparalleled
opportunity for entrepreneurs and industry professionals to expand
their operations or venture into this thriving sector.

American Harvest, Inc., a prominent CBD manufacturing company, has
entrusted AIS with the task of liquidating their equipment as part
of their Chapter 11 bankruptcy proceedings. Recognizing the urgency
of the situation, AIS swiftly executed an agreement with American
Harvest, ensuring a seamless transition from contract to auction
setup within a matter of days.

Joel Bersh, CEO of Aaron Industrial Solutions, commented, "This
project highlights two of AIS's strengths, which are speed and
creativity. American Harvest needed a fast and creative solution to
monetize their equipment, and we were happy to help."

AIS has established itself as a premier auctioneer for CBD and
cannabis equipment, having conducted over 10 successful auctions
for various clients in the industry over the past 12 months. Their
expertise and industry knowledge make them the preferred choice for
businesses looking to streamline their asset disposal processes and
maximize returns.

                     About American Harvest

American Harvest, Inc. operates an oilseed and grain farming
business. The company is based in Sidney, Mont.

American Harvest filed a petition under Chapter 11, Subchapter V of
the Bankruptcy Code (Bankr. D. Mont. Case No. 22-10031) on March
25, 2022, listing up to $10 million in assets and up to $500,000 in
liabilities. Gary L. Rainsdon serves as Subchapter V trustee.

Judge Benjamin P. Hursh oversees the case.

Steven M. Johnson, Esq., at Church, Harris, Johnson and Williams,
P.C., serves as the Debtor's legal counsel.


AMERICAN PHYSICIAN: Court Confirms Chapter 11 Plan
--------------------------------------------------
Judge Brendan L. Shannon has entered an order approving in its
entirety and confirming the Plan of American Physician Partners,
LLC, et al., under Section 1129 of the Bankruptcy Code.

According to the order, the Disclosure Statement is approved, on a
final basis, pursuant to Section 1125 of the Bankruptcy Code.

To the extent that any objections have not been withdrawn or
resolved, all objections are overruled in all respects for the
reasons set forth in the record of the Combined Hearing,  and all
withdrawn informal comments, if any, are deemed withdrawn with
prejudice.

The distributions to be made under the Plan and the money to pay
Liquidating Trust Expenses shall be funded, as applicable, by
Available Cash, other Distributable/Remaining Assets and the
proceeds thereof, the GUC Cash Settlement, other Liquidating Trust
Assets and the proceeds thereof, in each case consistent with the
terms of the Plan.

On and after the Effective Date, the Distributions on account of
Allowed Claims and the resolution and treatment of Disputed Claims
pursuant to Section 11 of the Plan are authorized to occur and,
without limitation on the other provisions of the Plan and this
Order concerning the powers, duties, and authority of the
Liquidating Trustee, the Liquidating Trustee shall be authorized to
effectuate such Distributions, resolution, and treatment required
by the Plan and Liquidating Trust Agreement.

All procedures used to tabulate the Ballots were fair and conducted
in accordance with the Solicitation Procedures Order, the
Bankruptcy Code, the Bankruptcy Rules, the Local Rules, and all
other applicable rules, laws, and regulations. As evidenced by the
Voting Declaration, Class 2 voted to accept the Plan, and Class 4
voted to reject the Plan.

Section 9 of the Plan specifies that Claims in Classes 1 and 3 are
Unimpaired. Section 9 of the Plan also specifies the treatment of
each Impaired Classes under the Plan, which are Classes 2, 4, 5, 6
and 7. The Plan, therefore, satisfies sections 1123(a)(2) and
1123(a)(3) of the Bankruptcy Code.

Section 1129(a)(8) of the Bankruptcy Code requires that each class
of claims or interests must either accept a plan or be unimpaired
under a plan.  Classes 1 and 3 are Unimpaired Classes of Claims,
each of which is conclusively presumed to have accepted the Plan in
accordance with section 1126(f) of the Bankruptcy Code.  Classes 2
and 4 are the Impaired Classes entitled to vote on the Plan. Class
2 voted to accept the Plan.  Class 4 voted to reject the Plan.

Classes 5, 6 and 7 are conclusively presumed to reject the Plan
because no distribution is anticipated to the Holders of such
claims or equity security interests, in accordance with section
1126(g) of the Bankruptcy Code.  The Plan, therefore, does not
satisfy the requirements of Section 1129(a)(8) of the Bankruptcy
Code because at least one Impaired Class has voted against the
Plan. Notwithstanding the foregoing, the Plan is confirmable
because it satisfies Sections 1129(a)(10) and 1129(b) of the
Bankruptcy Code.

As set forth in the Voting Declaration, Classes 2 and 4 are
impaired classes of Claims under the Plan, and Class 2 voted to
accept the Plan.  The Plan, therefore, satisfies the requirements
of Section 1129(a)(10) of the Bankruptcy Code.

The Plan satisfies the requirements of section 1129(b) of the
Bankruptcy Code. Notwithstanding the fact that Classes 5, 6 and 7
are deemed to reject the Plan and Class 4 voted to reject the Plan
(the "Rejecting Class"), the Plan may be confirmed pursuant to
Section 1129(b)(1) of the Bankruptcy Code given that Class 2 voted
to accept the Plan:

   * First, all of the requirements of Section 1129(a) other than
Section 1129(a)(8) have been met.

   * Second, the Plan is fair and equitable with respect to the
Rejecting Classes.  The Plan has been proposed in good faith, is
reasonable and meets the requirements that no Holder of a Claim or
Interest that is junior to each of the Rejecting Classes will
receive or retain any property under the Plan on account of such
junior claim or interest.  Accordingly, the Plan is fair and
equitable towards all Holders of Claims and Interests in the
Rejecting Classes.

   * Third, the Plan is consistent with the absolute priority rule
and does not discriminate unfairly with respect to the Rejecting
Classes.

The Plan may therefore be confirmed despite the fact that not all
Impaired Classes have voted to accept the Plan because the Plan
does not discriminate unfairly, and is fair and equitable with
respect to the Rejecting Classes.

                     Plan of Liquidation

American Physician Partners, LLC, et al., submitted a Second
Amended Combined Disclosure Statement and Plan of Liquidation.

The Debtors were one of the fastest growing, scaled emergency
department (ED) and hospitalist management platforms in the U.S.
Headquartered in Brentwood, Tennessee, prepetition, the Company had
management and related contracts with more than 100 hospitals
(including freestanding emergency departments) and other sites in
fifteen states primarily in the southeastern, midwestern and
southwestern United States, utilizing over 2,500 physicians who
served over 4 million patients each year.  

Prepetition, the Debtors were unable to come to agreement with
their secured lenders or locate buyers or other transaction
partners, despite extensive negotiations.  Thus, in mid-July 2023,
the Company began transitioning certain management and/or other
services for their client hospitals and other healthcare providers,
in order to avoid any interruptions in service, ultimately to the
patients.  The Debtors have commenced the bankruptcy cases to
liquidate their remaining assets and wind-down their businesses, in
an orderly manner to preserve and maximize the value of the
estates' assets for the benefit of all stakeholders.

During the Chapter 11 Cases, the Debtors will sell, liquidate or
otherwise dispose of their remaining assets (primarily patient
receivables), and pursuant to the proposed Plan, on and after the
Effective Date, the Liquidating Trustee will complete the orderly
liquidation and wind-down of the Debtors' business, address pending
claims, including litigation claims, and make distributions to
Creditors as efficiently as possible through the liquidating Plan.

The Plan provides for, as of the Effective Date, a Liquidating
Trust to liquidate, collect, sell, or otherwise dispose of the
remaining assets of the Debtors' estates (the "Estates")
(including, without limitation, causes of action of the Debtors and
Estates), if and to the extent such assets were not previously
monetized to Cash or otherwise transferred or disposed of by the
Debtors prior to the Effective Date, and to distribute all net
proceeds to Creditors generally in accordance with the priority
scheme under the Bankruptcy Code other than the GUC Cash
Settlement, which shall be for the benefit of general unsecured
creditors subject to the terms of the Plan and Liquidating Trust
Agreement. There will be no distributions to Holders of Interests.


As of the Effective Date, the Liquidating Trust will be funded with
all the remaining assets of the Debtors (referred to herein as
Distributable/Remaining Assets) (except for certain carveouts
including the Professional Fee Reserve).  In particular, under the
Plan, there will be a $2,000,000 GUC Cash Settlement, to be used to
fund Distributions to general unsecured creditors (excluding the
Prepetition Lenders in relation to the Prepetition Lenders
Deficiency Claim), which may be reduced by up to $250,000 for the
GUC Funding Reserve. In a Chapter 7 proceeding, absent such
consent, general unsecured creditors would likely receive no
distribution on account of their claims. The Plan further provides
for the limited substantive consolidation of the Debtors' Estates
for the purposes of voting on the Plan by the Holders of Claims and
making Distributions to Holders of Claims.

Founded in 2015, the Debtors were one of the fastest growing,
scaled emergency department ("ED") and hospitalist management
platforms in the U.S. Headquartered in Brentwood, Tennessee, prior
to the Transition Related Activities (defined and discussed below),
the Company had management and related contracts with more than 100
hospitals (including freestanding emergency departments) and other
sites in fifteen states primarily in the southeastern, midwestern
and southwestern United States, utilizing over 2,500 physicians who
served over 4 million patients each year. The physicians and other
medical providers who the Company worked with typically delivered
care in settings with the most acute and life-changing needs –
emergency rooms (ED). The ED outsourcing market has evolved over
time to become a widely accepted practice: approximately 70% of the
$17 billion ED market is outsourced.

Thus, in July 2023, the Company made the difficult decision to
begin transitioning substantially all of its service contracts to
alternative service providers (competitors) and its
healthcare/hospital partners (customers), to avoid any
interruptions in its critical life-saving service to the patients.
Specifically, as described in greater detail below, the Company
worked to facilitate, and was successful in facilitating, the
orderly transitions of approximately 150 emergency department and
hospital medicine contracts to alternative service providers and
its health system/hospital partners who provided insourced
solutions by the end of July 2023 (the "Transition Related
Activities"). This successful strategy also resulted in the Debtors
being relieved of in excess tens of millions of dollars in
obligations. Through this process, the Company's priority was to
minimize disruption for its health system/hospital and provider
partners and create as seamless a hand off as possible for
stakeholders with a goal of ensuring that patients received
continuity of high-quality care.

After successfully transitioning all its medical service contracts
without interruption, the Debtors have commenced these bankruptcy
cases to facilitate and complete the wind-down process and
liquidate their remaining assets in an orderly fashion.

Under the Plan, Class 4: Unsecured Claims are estimated to total
$50,000,000 to $82,000,000.  Estimates exclude any Prepetition
Lenders Deficiency Claim, on account of which the Holders thereof
will not be entitled to share in any distributions from the GUC
Cash Settlement. Creditors will recover 3%, plus share of any net
value generated from Shared Assets and Causes of Action.  Holders
of Class 4 Claims shall receive, in exchange for their Allowed
Claims, (i) a Pro Rata share of the GUC Cash Settlement, subject to
reduction for the GUC Funding Reserve, and (ii) a Pro Rata share of
the Liquidating Trust Interests, which entitle the Beneficiaries
thereof to a Pro Rata share of any net proceeds of the Shared
Assets and Causes of Action, provided, however, the Prepetition
Lenders Deficiency Claim shall not share in the GUC Cash
Settlement. The Holders of the Prepetition Lenders Deficiency Claim
shall receive on account thereof 60% of the net proceeds from any
and all Shared Assets and Causes of Action, with the remaining 40%
of such net proceeds to be distributed to the Holders of Allowed
Class 4 Claims other than Holders of the Prepetition Lenders
Deficiency Claim. Class 4 is impaired.

"GUC Cash Settlement" means $2,000,000 in Cash, free and clear from
all other claims, funded from Available Cash on the Effective Date,
which will fund a payment of Cash to Holders of Allowed Class 4
Claims (excluding the Prepetition Lenders Deficiency Claim), in
accordance with the Plan and Liquidating Trust Agreement. The GUC
Cash Settlement will be administered by the Liquidating Trustee.

"GUC Funding Reserve" means $250,000 in Cash of the GUC Cash
Settlement, free and clear from all other claims, which Cash may be
used by the Liquidating Trustee in its discretion to pay
Liquidating Trust Expenses in accordance with the Liquidating Trust
Agreement without further order of the Court. Any remaining unused
portion of the GUC Funding Reserve shall be treated as part of the
GUC Cash Settlement, and will be distributed by the Liquidating
Trustee to Holders of Allowed Class 4 Claims (excluding the
Prepetition Lenders Deficiency Claim) in accordance with the
Liquidating Trust Agreement. For the avoidance of doubt, the GUC
Funding Reserve is a Liquidating Trust Asset.

"Liquidating Trust Interests" means the non-transferable interests
in the Liquidating Trust, distributions of which will be made to
the Beneficiaries of the Liquidating Trust.

"Prepetition Lenders Deficiency Claim" means any unsecured
deficiency Claims of the Prepetition Lenders in relation to the
Prepetition Lenders' Secured Class 2 Claims. The Debtors estimate
the total amount of the Prepetition Lenders Deficiency Claim will
range from approximately $580 million to $590 million.

"Shared Assets and Causes of Action" shall mean the following as of
the Effective Date: (a) all claims and Causes of Action of the
Debtors and Estates against non-released directors, officers,
managers, members and shareholders of any of the Debtors,
including, without limitation, John Rutledge and any person who
served as an officer of a Debtor who is not expressly identified as
a Released Party by name in the definition of Released Parties in
Section 3.115 above, APP Holdco LLC, CPV APP Blocker Inc. and Brown
Brothers Harriman Capital Partners and its non Debtor affiliates
(whether or not they hold directly or indirectly equity interests
in the Debtors, or are Prepetition Lenders); (b) all claims and
causes of action of the Prepetition Agent and the Prepetition
Lenders against non-released directors, officers and managers of
any of the Debtors, including, without limitation, John Rutledge
and any person who served as an officer of a Debtor who is not
expressly identified as a Released Party by name in the definition
of Released Parties in Section 3.115 above, but excluding, for the
avoidance of doubt, any claims and causes of action against (i)
Brown Brothers Harriman Capital Partners and its affiliates or (ii)
the Released Parties; (c) all claims and causes of action commenced
by Debtors prepetition, including all claims and causes of action
commenced prepetition by Debtor APP of Florida ED, LLC against
Aetna Health, Inc., Oscar Insurance Company, and Bright Health
Insurance Company; (d) all Avoidance Actions other than Non-Insider
Preference Actions; (e) all refunds and other recoveries owing to
the Debtors or Estates from any insurance companies, including in
connection with the MagMutual Policies, and all claims and causes
of action related thereto; (f) tax attributes relating to net
operating losses; and (g) all claims for tax refunds and employee
retention credits payable to the Debtors or the Estates.

Counsel for Debtors:

     Laura Davis Jones, Esq.
     David M. Bertenthal, Esq.
     Timothy P. Cairns, Esq.
     PACHULSKI STANG ZIEHL & JONES LLP
     919 North Market St., 17th Fl.
     P.O. Box 8705
     Wilmington, DE 19899-8705 (Courier 19801)
     Tel: 302-652-4100
     Fax: 302-652-4400
     E-mail: ljones@pszjlaw.com
             dbertenthal@pszjlaw.com
             tcairns@pszjlaw.com

A copy of the Order dated March 15, 2024, is available at
https://tinyurl.ph/plSLV from PacerMonitor.com.

A copy of the Plan of Liquidation dated March 15, 2024, is
available at https://tinyurl.ph/fwFod from PacerMonitor.com.

                 About American Physician Partners

American Physician Partners, LLC, is an emergency medicine
management company in Brentwood, Tenn.

American Physician Partners and its affiliates sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. D. Del. Lead Case
No. 23-11469) on Sept. 18, 2023.  In the petition signed by CRO
John DiDonato, American Physician Partners disclosed $100 million
to $500 million in assets and $500 million to $1 billion in
liabilities.

Judge Brendan L. Shannon oversees the cases.

Pachulski Stang Ziehl & Jones LLP, led by Laura Davis Jones, is the
Debtors' legal counsel.  Huron Consulting Services LLC is the
Debtors' financial advisor.  Epiq is the claims agent.


AMERICANAS SA: Begins Paying About 500 Suppliers
------------------------------------------------
Taís Fuoco of Bloomberg News reports that Americanas started
paying around 500 suppliers on March 14, 2024, Folha de S.Paulo
said without revealing how it obtained the information.  The
payment takes place after the company manages to pay off labor
debts and debts owed to micro and small entrepreneurs, according to
the report.  The 3 categories make up the first stage of payments
foreseen in the retailer's judicial recovery plan, the amount of
which totals 4b reais, Folha de S.Paulo said.

                       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.


AMERICANAS SA: Moves 2023 Earnings Release Until May 28, 2024
-------------------------------------------------------------
Taís Fuoco of Bloomberg News reports that Americanas announced the
postponement of its 2023 financial statements and quarterly
information for the period ended March 31, scheduled for March 26
and May 15, 2024, respectively, according to a filing.  The Company
said it is making efforts to have the reports released to the
market by May 28, 2024.  Americanas said that delay was generated
due to complexity of judicial recovery impacts and approval of the
judicial recovery plan.

                       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.


AMYRIS INC: Cleared to Settle $15 Million Trade Secret Lawsuit
--------------------------------------------------------------
Yun Park of Law360 reports that a Delaware bankruptcy judge has
approved biotechnology company Amyris' $15.1 million settlement
with cannabinoid manufacturer Lavvan, resolving yearslong
litigation and arbitration proceedings alleging the debtor misused
its then-business partner's trade secrets.

                        About Amyris Inc.

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

Amyris, Inc, et al., sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Del. Lead Case No. 23-11131) on Aug. 9,
2023. The petitions were signed by Han Kieftenbeld as interim chief
executive officer & chief financial officer.

In the petition, Amyris disclosed $679,679,000 in assets and
$1,327,747,000 in liabilities.

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


APPTECH PAYMENTS: DDBMcKennon Raises Going Concern Doubt
--------------------------------------------------------
AppTech Payments Corp. disclosed in a Form 10-K Report filed with
the U.S. Securities and Exchange Commission for the fiscal year
ended December 31, 2023, that its auditor expressed that there is
substantial doubt about the Company's ability to continue as a
going concern.

San Diego, California-based dbbmckennon, the Company's auditor
since 2014, issued a "going concern" qualification in its report
dated April 1, 2024, citing the Company's limited revenues and
recurring losses from operations. These conditions raise
substantial doubt about the Company's ability to continue as a
going concern.

For the year ended December 31, 2023, Apptech reported a net loss
of $18.5 million on $504,000 of revenue, compared to a net loss of
$16.3 million on $450,000 of revenue for the year ended December
31, 2022.

As of December 31, 2023, the Company had $8.35 million in total
assets, $4.16 million in total liabilities, and $4.19 million in
total stockholders' equity.

The ability of the Company to continue as a going concern is
dependent on executing business plans and ultimately to attain
profitable operations. Accordingly, the Company has determined that
these factors raise substantial doubt as to the Company's ability
to continue as a going concern for a period of one year from the
issuance of these financial statements. Management intends to
continue to fund its business by way of public or private offerings
of the Company's stock, through expense reductions, and through
anticipated new revenue streams, to satisfy the Company's
obligations as they come due for at least one year from the
financial statement issuance date. However, the Company has not
concluded that these plans alleviate the substantial doubt related
to its ability to continue as a going concern.

A full-text copy of the Company's Form 10-K is available at
https://tinyurl.com/yck77nh8

                   About AppTech Payments Corp.

AppTech Payments Corp., a Delaware corporation, is a Fintech
Company headquartered in Carlsbad, California. AppTech utilizes
innovative payment processing and digital banking technologies to
complement its core merchant services capabilities.


AQUAGRILLE LLC: Wins Interim Cash Collateral Access
---------------------------------------------------
The U.S. Bankruptcy Court for the Southern District of Florida,
West Palm Beach Division, authorized Aquagrille, LLC to use cash
collateral, on an interim basis, in accordance with the budget,
with a 10% variance.

The Debtor requires the use of cash collateral to pay its regular
business operating expenses and administrative expenses and other
ordinary expenses as they become due.

Sez Holding Corp, WebBank c/o Toast Capital, Cloudfund, LLC, NewCo
Capital Group, Rewards Network and United First, LLC may have a
lien on the cash collateral of the Debtor by virtue of various loan
agreements and UCC-1 Financing Statements.

As adequate protection for the use of cash collateral, the
Creditors are granted replacement liens to the same extent as any
pre-petition lien, pursuant to 11 U.S.C. Section 361(2).

A continued interim hearing on the matter is set for May 29, 2024
at 1:30 p.m.

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

The Debtor projects $148,668 in total revenue and $87,384 in total
operating expenses for April 2024.

                     About AquaGrille, LLC

AquaGrille, LLC owns and operates a restaurant in Juno Beach, FL,
offering contemporary, coastal American dining set in a warm,
modern beach house-inspired decor.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Fla. Case No. 23-20253) on December
12, 2023. In the petition signed by Stephen Asprinio as Mgr, SA
Hospitality Ventures, LLC, manager of the Debtor, the Debtor
disclosed $84,305 in total assets and $2,820,727 in total
liabilities.

Judge Mindy A. Mora oversees the case.

Craig I. Kelley, Esq., at Kelley Kaplan & Eller, PLLC, represents
the Debtor as legal counsel.


ARACENA AUTO: Property Sale Proceeds to Fund Plan Payments
----------------------------------------------------------
Aracena Auto Center, LLC, filed with the U.S. Bankruptcy Court for
the District of New Jersey a Small Business Plan of Liquidation
dated April 1, 2024.

The Debtor's business is auto repair. The Debtor was formed as a
business and began operation in 2016. In December of 2018, the
property on which the Debtor operates was purchased.

The Debtor owns real estate located at 1650 South Broad Street,
Hamilton, NJ 08610. The property has been listed for sale with a
licensed real estate broker for $450,000.

The Debtor also owns automotive tools and equipment with an
estimated value of $20,000. The Debtor also owns various office
furniture and equipment, such as a computer and printer with an
estimated value of $1,100.

The Plan of Liquidation proposes to pay the following creditors
from the sale of the property:

     * Administrative expenses, consisting of the Trustee's fees
and the fees and costs of the Debtor's counsel;

     * Two tax sale certificates;

     * The secured creditor holding the first mortgage against the
property;

     * Priority tax claims of the IRS and the State of New Jersey;

     * Claims above will be paid in full from the proceeds of the
sale of the Debtor's real estate.

General Unsecured Claims shall be paid pro rata from the proceeds
of the sale remaining after the claims above have been paid in
full.

If the property sells for $400,000 or more, the proceeds of the
sale will generate sufficient funds to pay 100% to all creditors.
In that event, the classification of the unrecorded second
mortgage, held by K & K Lending as secured or unsecured would be
moot, except as to whether post-petition interest accrues. This
would also apply to the portion of the Proof of Claim filed by the
State of New Jersey that asserts to be secured.

If the property sells for an amount sufficient to pay all creditors
100%, the Debtor will seek a determination from the Court as to
whether or not the second mortgage and the New Jersey taxes are
secured.

Equity interest holder will retain interest in the Debtor.

On Confirmation 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 Equitable Interests except as provided in the Plan, to the
Debtor. The Debtor expects to have sufficient cash on hand to make
the payments required on the effective date.

A full-text copy of the Liquidating Plan dated April 1, 2024 is
available at https://urlcurt.com/u?l=enf4U3 from PacerMonitor.com
at no charge.

Counsel to the Debtor:

     Carol L. Knowlton, Esq.
     Gorski & Knowlton PC
     311 Whitehorse Avenue, Suite A
     Hamilton, NJ 08610
     Telephone: (609) 964-4000
     Facsimile: (609) 528-0721
     Email: cknowlton@gorskiknowlton.com

                   About Aracena Auto Center

Aracena Auto Center, LLC is in the business of auto repair.

The Debtor filed Chapter 11 petition (Bankr. D.N.J. Case No.
23-19303) on Oct. 19, 2023, with as much as $1 million in both
assets and liabilities. Edwin Aracena, authorized representative,
signed the petition.

Carol L. Knowlton, Esq., at Gorski & Knowlton PC serves as the
Debtor's legal counsel.


ARBIMED INC: Public Sale Auction Set for April 15
-------------------------------------------------
Welcommerce Funding LLC ("secured party") will sell all right,
title and interest of ArbiMed Inc. ("Debtor") in and to the
collateral, which includes all property and assets of the Debtor,
of every kind or type whatsoever, tangible, real, personal or
mixed, whether now owned or hereafter acquired or arising, wherever
located and all proceeds, rents and products of the foregoing,
pursuant to Section 610 & 611 of revised Article of the Uniform
Commercial Code and certain loan and security agreements between
the Secured Creditor and the Debtor.

The collateral will be sold pursuant to public auction to be held
at Baker & Hostetler LLP, 811 Main Street, Suite 1100, Houston,
Texas 77002, on April 15, 2024, at 11:00 a.m. Central Time.
Persons interested in bidding on the collateral at the sale, and
desiring other information, may contact counsel for the secured
creditor, Alexis C. Beachdell, Baker & Hostetler LLP, (216)
861-7873.

Secured  Creditor reserves its right to credit or otherwise bid at
the sale and reserves all rights with respect to the collateral,
all rights available to secured creditor under the applicable loan
documents and applicable law, and all rights against the Debtor for
any and all deficiencies on the indebtedness remaining due to
Secured Creditor after the sale.

ArbiMed Inc. provides medical product data management to the
healthcare industry.


B&B 4365: Wins Cash Collateral Access Thru June 28
--------------------------------------------------
The U.S. Bankruptcy Court for the Southern District of California
authorized B&B 4365 Ohio Street, LLC to use cash collateral, on an
interim basis, in accordance with the budget, with a 15% variance,
through June 28, 2024.

DNJN Investments is the assignee of a loan in the original
principal amount of $2.8 million dated December 15, 2021 made by
Private Mortgage Fund, LLC, as lender, to the Debtor pursuant to
the Loan Agreement dated December 15, 2021, Promissory Note dated
December 15, 2021, Deed of Trust, Assignment of Rents, Security
Agreement and Fixture Filing dated December 15, 2021, and
Environmental Indemnity Agreement dated December 15, 2021. NG North
Park is the assignee of a loan in the original principal amount of
$800,000 dated December 15, 2021 made by Mabry Asset Management,
LLC and Presbury Street, LLC, as lender, to the Debtor pursuant to
the Promissory Note dated December 15, 2021, Deed of Trust with
Absolute Assignment of Leases and Rents, Security Agreement and
Fixture Filing dated December 15, 2021, Real Property Loan
Agreement dated December 15, 2021, and Environmental Indemnity
Agreement dated December 15, 2021.

The Assignees assert that the First Loan is secured by a first
priority security interest in and lien on the real property and
improvements located at 4365-4369 Ohio Street, San Diego,
California, 92104 and all revenues, rents, income and profits
derived from the Property. The Assignees assert that the Second
Loan is secured by a second priority security interest in and lien
on the Property and the cash collateral.

The Assignees assert that $3.2 million was owed on the First Loan
as of the Petition Date.

The Assignees assert that $904,950 was owed on the Second Loan as
of the Petition Date.

As adequate protection, the Assignees are granted valid, binding,
continuing, enforceable, fully-perfected, nonavoidable,
first-priority senior, additional and replacement security
interests in and liens on the collateral.

As further adequate protection, the Assignees are granted an
allowed superpriority administrative expense claim against the
Debtor.

The Assignees will receive adequate protection payments as set
forth in the budget, specifically (i) a payment of $5,000 by 4:00
p.m. on April 4, 2024, (ii) a payment of $7,500 by 4:00 p.m. on May
3, 2024; and (iii) a payment of $15,000 by 4:00 p.m. on June 5,
2024. The payments will be made by wire, cashier's check, money
order or cash to the office of counsel for NG North Park, LLC. The
adequate protection payments will be applied to accrued interest on
the Second Loan. If both Loans are paid in full pursuant to the
Order on Adequate Protection (Doc. 123), any adequate protection
payments that were due to be paid thereafter will not be paid.

The Debtor's right to use cash collateral will terminate on the
earliest to occur of:

(a) the Court enters an order dismissing the Chapter 11 case,
without the consent of the Assignees;

(b) the Court enters an order converting the Chapter 11 case to a
case under Chapter 7 of the Bankruptcy Code, without the consent of
the Assignees;

(c) the Court enters an order appointing a Chapter 11 trustee or
any examiner with expanded powers relating to the operation of the
business in the Chapter 11 case;

(e) the Debtor's filing of any motion or prosecuting of any motion
seeking any financing under 11 U.S.C. section 364(d) secured by the
Collateral that does not require the payment in full of the
prepetition Loans;

(f) payment of both of the Loans in full pursuant to the Order on
Adequate Protection (Doc. 123);

(g) The earlier of June 29, 2024 or the date that an order is
entered granting NG North Park, LLC relief from the automatic stay;
or

(h) An Event of Default as defined below.

These events constitute an "Event of Default":

(a) the occurrence of the date that is five business days after
delivery of written notice by email to counsel to the Debtor has
been provided by counsel to the Assignees that the Debtor has
failed to comply with any material term of this Order, and such
failure is not remedied by the Debtor or waived by the Assignees,
in writing within five business days of delivery of such written
notice of noncompliance;

(b) the occurrence of the date that is five business days after
delivery of written notice by email to counsel to the Debtor has
been provided by counsel to the Assignees that any of the documents
or other information required to be delivered to the Assignees
pursuant to the Order when due or any such documents or other
information are materially inaccurate, and such failure to deliver
information or correct any inaccuracy is not remedied by the Debtor
or waived by the Assignees, in writing within five business days of
delivery of such written notice of noncompliance;

(c) the Order ceases to be in full force and effect.

A copy of the court's order and the Debtor's budget is available at
https://urlcurt.com/u?l=4d7Lfk from PacerMonitor.com.

The Debtor projects total expenses, on a monthly basis, as
follows:

     $31,285 for April 2023;
     $18,008 for May 2023; and
     $21,259 for June 2023.

              About B&B 4365 Ohio St., LLC

B&B 4365 Ohio St., LLC filed its voluntary petition for Chapter 11
protection (Bankr. S.D. Cal. Case No. 23-03488) on November 6,
2023.

Judge Margaret M. Mann oversees the case.

PEACE & SHEA LLP serve as the Debtor's legal counsel.


BAFFINLAND IRON: S&P Cuts ICR to 'SD' on Credit Facility Extension
------------------------------------------------------------------
S&P Global Ratings lowered its issuer credit rating on Canada-based
iron ore miner Baffinland Iron Mines Corp. (Baffinland) to 'SD'
(selective default) from 'CCC'.

S&P's '4' recovery rating and 'CCC' issue-level ratings on the
senior secured notes remain unchanged. S&P plans to raise its
issuer credit rating on Baffinland as soon as practical, likely
within days, to a level that reflects the ongoing risk of a
conventional default.

Baffinland recently closed on an agreement with its syndicate
lenders to extend the maturity of its nearly fully drawn $212.5
million revolving credit facility (Revolver) by one year to May 26,
2025. In addition, the company reached an agreement to extend its
$75 million Export Development Canada (EDC) term credit facility to
May 26, 2025, from September 2024.

S&P considers the transaction to extend the maturity of its
revolver to be a distressed restructuring, per its definition. This
reflects S&P's view that at the time of the extension, Baffinland's
capital structure was unstainable, and that the revolver was
extended about two months before its maturity with the interest
rate unchanged.

S&P said, "Our downgrade of Baffinland's issuer credit rating to
'SD' follows the extension of its nearly fully drawn revolving
credit facility, which we consider as a de facto restructuring, per
our definition. Baffinland recently entered an agreement with its
banking syndicate to extend the maturity of its $212.5 million
revolver by one year to May 26, 2025. The company also extended its
$75 million EDC term credit facility to May 26, 2025, from
September 2024, and entered a royalty agreement with shareholders
of its parent company, Nunavut Iron Ore Inc., (NIO) for an
aggregate amount of $100 million to be funded before Dec 31, 2024.

"We consider the transaction to extend the maturity of its revolver
to be a distressed restructuring, per our definition, based on our
view that Baffinland had an unsustainable capital structure at the
time of the extension, and that the revolver was extended about two
months before its maturity with the interest rate unchanged. In our
view, Baffinland would have likely faced a conventional default
absent the credit facility extension given the company's weak
liquidity position, and high utilization under the revolver that
was due at the end of May.

"We plan to raise our issuer credit rating on Baffinland as soon as
practical, likely within days, to a level that reflects the ongoing
risk of default."



BELLFLOWER CEDAR: Hires Okeefe & Associates Law as Counsel
----------------------------------------------------------
Bellflower Cedar, LLC seeks approval from the U.S. Bankruptcy Court
for the Central District of California to employ Okeefe &
Associates Law Corporation, P.C. as counsel.

The firm will provide these services:

      a. advise the Debtor with respect to his rights, powers,
duties, and obligations as Debtor-in-possession in the
administration of this case, the management of his business
affairs, and the management of his property;

     b. advise and assist the Debtor with respect to compliance
with the requirements of the Office of the United States Trustee;

     c. advise the Debtor regarding matters of bankruptcy law,
including the rights and remedies of the Debtor with respect to his
assets and with respect to the claims of creditors;

     d. represent the Debtor in any proceedings or hearings in the
Bankruptcy Court related to bankruptcy law issues;

     e. conduct examinations of witnesses, claimants, or adverse
parties, and to prepare and assist in the preparation of reports,
accounts and pleadings related to the Debtor's Chapter 11 case;

    f. advise the Debtor regarding its legal rights and
responsibilities under the Bankruptcy Code and the Federal Rules of
Bankruptcy Procedure;

    g. assist the Debtor in the negotiation, preparation, and
confirmation of a plan of reorganization; and

    h. perform any other necessary legal services for the Debtor
incident to the Bankruptcy Case.

The firm will be paid at these rates:

      Sean A. O'Keefe                    $795 per hour
      Michael N. Nicastro (Of Counsel)   $595 per hour
      Paraprofessionals                  $250 per hour

The firm will be paid a retainer in the amount of $90,000.

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

Sean A. O'Keefe, Esq., a partner at Okeefe & Associates Law
Corporation, 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:

     Sean A. O'Keefe, Esq.
     OKeefe & Associates Law Corporation, P.C.
     26 Executive Park, Suite 250,
     Irvine, CA 92614
     Telephone: (949) 334-4135
     Facsimile: (949) 209-2625
     Email: sokeefe@okeefelawcorporation.com

              About Bellflower Cedar, LLC

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

Bellflower Cedar LLC in Montebello, CA, filed its voluntary
petition for Chapter 11 protection (Bankr. C.D. Cal. Case No.
24-11656) on May 4, 2024, listing $8,980,632 in assets and
$8,843,763 in liabilities. Vanessa Delgado as authorized agent,
signed the petition.

Judge Julia W Brand oversees the case.

OKEEFE & ASSOCIATES LAW CORPORATION, PC serve as the Debtor's legal
counsel.


BEN NYE: Seeks to Hire Fergus, A Law Office as Special Counsel
--------------------------------------------------------------
Ben Nye Co., Inc. seeks approval from the U.S. Bankruptcy Court for
the Central District of California to employ Fergus, A Law Office
as its special litigation counsel.

The firm will analyze asserted asbestos injury claims in this
bankruptcy case.

Gary S. Fergus, Esq., principal attorney of Fergus, will be
responsible for this case. His discounted billing rate is $742.50
per hour.

The firm received a retainer in the amount of $10,000.

Mr. Fergus assured the court that his firm is a "disinterested
person" within the meaning of 11 U.S.C. 101(14).

The firm can be reached through:

     Gary S. Fergus, Esq.
     FERGUS, A LAW OFFICE
     535 Mission St 14th floor
     San Francisco, CA 94105
     Phone: (866) 256-5487

         About Ben Nye Co., Inc.

Ben Nye is a professional makeup brand serving artists, educators,
and makeup fans worldwide. The Ben Nye brand has broadened to
encompass every genre of makeup including performance, beauty and
special effects.

Ben Nye Co., Inc. in Los Angeles, CA, filed its voluntary petition
for Chapter 11 protection (Bankr. C.D. Cal. Case No. 24-11857) on
March 11, 2024, listing $1 million to $10 million in assets and
$100,000 to $500,000 in liabilities. Dana Nye as president and CEO,
signed the petition.

Judge Deborah J Saltzman oversees the case.

LEVENE, NEALE, BENDER, YOO & GOLUBCHIK LLP serve as the Debtor's
legal counsel. Armory Consulting Co. as financial advisor.


BEP INTERMEDIATE: S&P Assigns 'B' ICR, Outlook Stable
-----------------------------------------------------
S&P Global Ratings assigned its 'B' issuer credit rating to
U.S.-based foodservice digital procurement and back-end services
provider Buyers Edge Platform LLC (BEP) Intermediate Holdco LLC. At
the same time, S&P assigned its 'B' issue-level rating and '3'
recovery rating to the company's proposed $120 million revolver and
$550 million first-lien term loan.

The stable outlook reflects S&P's expectation that the consistent
expansion in BEP's gross purchase volume and net revenue, along
with the benefits from its recent acquisitions, will cause its debt
to EBITDA to improve to 6.6x and its free operating cash flow
(FOCF) to debt to rise to 7% over the next 12 months.

U.S.-based foodservice digital procurement and back-end services
provider Buyers Edge Platform LLC (BEP), through its borrower
subsidiary BEP Intermediate Holdco LLC, is raising new senior
secured credit facilities to refinance its existing debt, fund a
distribution and redeem its minority preferred equity interests.

S&P said, "Our rating on BEP reflects its somewhat elevated pro
forma S&P Global Ratings-adjusted debt to EBITDA of about 7.6x
(including preferred shares) for the 12-months ended February
2024.The company's proposed debt financing will increase its funded
debt by about $100 million. Concurrently, BEP will receive a new
$425 million redeemable preferred equity investment from General
Atlantic. We expect the company will use the debt and equity
proceeds to refinance debt, redeem the existing preferred shares
held by its minority investor--Bregal Sagemount--and fund a
distribution to its owners. The financing will also fund balance
sheet cash.

"We forecast BEP's S&P Global Ratings-adjusted leverage will
improve to about 6.6x (or approximately 4.4x on a reported basis
excluding the preferred shares) by the end of 2024. We also expect
the nonrecurring of the one-time transaction expenses the company's
incurred this year will further bolster its credit metrics. Our
leverage calculations include BEP's $425 million of preferred
shares, which we view as debt-like because they may be redeemed and
lack permanence features. Nevertheless, we expect the company's
healthy industry growth prospects will support increasing revenue
and EBITDA, which will support a rapid improvement in its credit
metrics, including FOCF to debt of 7% over the next 12 months.

"We expect management will maintain moderate financial policies,
though it could ramp up the pace of its acquisitive growth
strategy. While we don't anticipate any imminent, large-scale
transactions, we expect the company will likely use debt to fund
its expansion over the next few years, given its acquisitive
history, including its uses of significant debt financing to
purchase ArrowStream in 2022.

"The stable outlook reflects our expectation BEP will consistently
expand its business, supported by the strong rebound in industry
GPV and the realization of benefits from its recent acquisitions,
such that its debt to EBITDA improves to 6.6x and its FOCF to debt
rises to 7% over the next 12 months. The outlook also incorporates
our expectation that the company will maintain sufficient liquidity
to fund its debt service and ongoing business needs."

S&P could lower its rating on BEP if:

-- The company experiences poor business execution or operational
issues that negatively affect its revenue or EBITDA margin and
cause its debt to EBITDA to rise above 6.5x when excluding its
preferred equity (or about 9x including the preferred equity);

-- Its liquidity weakens and its annual FOCF generation falls
below $20 million; or

-- Management adopts a more-aggressive financial policy and uses
debt to redeem the company's preferred shares such that its debt to
EBTIDA increases to more than 6.5x on a sustained basis.

S&P could raise its rating on BEP if:

-- The company continues to consistently expand its business and
maintains a conservative financial policy that supports debt to
EBITDA of below 5x (excluding preferred shares) on a sustained
basis even as it executes its growth strategy and
shareholder-return objectives; and

-- S&P believes there is low risk it will undertake a debt-funded
redemption of its preferred shares that would increase its
leverage.

Governance factors have a moderately negative effect on S&P's
credit analysis of BEP. This is due to the company's ownership by a
controlling owner, which may lead to decision making that promotes
the interests of the owner. BEP is owned and controlled by its
founder, who owns more than the 80% of the company. BEP's board
representation also comprises members of the owner's family and one
seat held by General Atlantic.



BLUE LINE: M&K CPAs Raises Going Concern Doubt
----------------------------------------------
Blue Line Protection Group, Inc. disclosed in a Form 10-K Report
filed with the U.S. Securities and Exchange Commission for the
fiscal year ended December 31, 2023, that its auditor, expressed
that there is substantial doubt about the Company's ability to
continue as a going concern.

The Woodlands, Texas-based M&K CPAS, PLLC, the Company's auditor
since 2020, issued a "going concern" qualification in its report
dated April 1, 2024, citing that the Company has an accumulated
deficit and had a working capital deficiency as of December 31,
2023, which raise substantial doubt about its ability to continue
as a going concern.

Blue Line Protection said, "We do not have any commitments or
arrangements from any person to provide us with any equity capital.
During the next 12 months, we anticipate that we will incur
approximately $1.860.000 of general and administrative expenses in
order to execute our current business plan. We also plan to incur
sales, marketing, research and development expenses during the next
12 months. We may need to obtain additional financing to continue
our operations. We may not be able to obtain additional funding on
terms that are favorable to us or at all. We may not be able to
obtain sufficient funding to continue our operations, or if we do
receive funding, to generate adequate revenues in the future or to
operate profitably in the future. These conditions raise
substantial doubt about our ability to continue as a going
concern."

For the year ended December 31, 2023, the Company reported a net
income of $351,181, compared to a net loss of $294,528 for the same
period in 2022.

As of December 31, 2023, the Company had $1,860,839 in total
assets, $3,233,767 in total liabilities, and $1,372,928 in total
stockholders' deficit.

In order to continue as a going concern, the Company will need,
among other things, additional capital resources. The Company is
significantly dependent upon its ability, and will continue to
attempt, to secure additional equity and/or debt financing. There
are no assurances that the Company will be successful in obtaining
additional capital.

A full-text copy of the Company's Form 10-K is available at
https://tinyurl.com/38sc83pw

                     About Blue Line Protection Group Inc.

Denver, CO-based Blue Line Protection Group, Inc. provides secured
transportation, state, and federal regulatory compliance,
consultation and training, and professional protection services to
high-value asset industries. The Company offers security operators,
investigations personnel, and consulting staff having professionals
experience in law enforcement and the United States armed forces.


BURGERFI INTL: Delays Filing of Annual Report for Year Ended Jan. 1
-------------------------------------------------------------------
BurgerFi International, Inc. notified the Securities and Exchange
Commission via Form 12b-25 that the compilation, dissemination and
review of the information required to be presented in the Annual
Report on Form 10-K for the year ended January 1, 2024 could not be
completed and filed by April 1, 2024, without undue hardship and
expense to the Company as a result of additional time required by
the Company to complete its evaluation of internal controls and
procedures, which is ongoing.

As reflected in the earnings release issued by the Company on April
1, 2024 and furnished on Form 8-K furnished to the Securities and
Exchange Commission on April 1, 2024, the Company anticipates a
significant change in its results of operations for the
twelve-month period ended January 1, 2024, as compared to the
twelve-month period ended January 2, 2023. For the prior fiscal
year ended January 2, 2023, the Company reported total revenues of
$178.7 million and a net loss of $103.4 million. The Company
expects to report total revenues of approximately $170.1 million
and net loss of approximately $30.7 million for the year ended
January 1, 2024. The foregoing figures for the year ended January
1, 2024 are preliminary and unaudited and were prepared in
accordance with U.S. generally accepted accounting principles.

The Company's consolidated financial statements for the fiscal year
ended January 1, 2024 will include disclosures about the Company's
noncompliance with the minimum liquidity requirement of the Credit
Agreement, which constitutes a breach of the Credit Agreement and
an event of default. As a result of such breach and event of
default, the expected outstanding balance of the Credit Agreement
of $53.3 million is expected to be included in short-term
borrowings which raises substantial doubt about the Company's
ability to continue as a going concern and is expected to result in
a significant change in the Company's results of operations and
financial condition from the last fiscal year. The Company has been
actively engaged in discussions with its lenders to explore
potential solutions regarding the default event and its resolution.
The Company cannot, however, predict the results of any such
negotiations.

The Company anticipates that it will file the Form 10-K within the
applicable "grace" period provided by Securities Exchange Act Rule
12b-25.

                   About BurgerFi International

BurgerFi International, Inc. (Nasdaq: BFI, BFIIW) is a leading
multi-brand restaurant company that develops, markets, and acquires
fast-casual and premium-casual dining restaurant concepts around
the world, including corporate-owned stores and franchises.
BurgerFi International is the owner and franchisor of the two
following brands with a combined 168 locations.


BUSHWICK BEER: Sublandlord Says Debtor Has Ongoing Obligations
--------------------------------------------------------------
Two Knickerbocker LLC, as the sublandlord under a sublease of the
commercial/nonresidential building located at 2 Knickerbocker
Avenue, Brooklyn, New York 11237, which Bushwick Beer Garden LLC,
d/b/a Rebel Café & Garden, the Debtor, remains in possession as
subtenant and which Sublease was assumed under a Stipulation and
Order approved by this Court, respectfully submits this limited
objection and reservation of rights in response to adequacy of
Debtor's Disclosure Statement for its proposed Chapter 11 Plan.

In the Disclosure Statement, "Debtor states that it has complied
with all of the terms and conditions as set forth in the
stipulation approved by the Court [for assumption of the
Sublease]."  However, to clarify, the Debtor has ongoing
obligations under the Stipulation and Order for rent as well as a
deadline to cure an unlawful structure.  Also, neither the
exculpation language nor any language in the Disclosure Statement
or Plan should be deemed to release non-Debtor Matthew Shendell
from his guaranty of the Sublease.

Attorneys for Two Knickerbocker LLC:

     John D. Giampolo, Esq.
     ROSENBERG & ESTIS, P.C.
     733 Third Avenue, 14th Floor
     New York, NY 10017
     Tel: (212) 551-1273
     E-mail: jgiampolo@rosenbergestis.com

                About Bushwick Beer Garden LLC

Bushwick Beer Garden LLC, d/b/a Rebel Cafe & Garden, operates as a
restaurant at 2 Knickerbocker Avenue, Brooklyn, New York.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D.N.Y. Case No. 23-41980) on June 2,
2023.  In the petition signed by Matthew Shendell, the Debtor
disclosed up to $1 million in both assets and liabilities.

Judge Nancy Hershey Lord oversees the case.

Fred S. Kantrow, Esq., at The Kantrow Law Group, PLLC, is the
Debtor's legal counsel.


BZAM LTD: Liquidity Crisis Cues CCAA Proceedings; FTI as Monitor
----------------------------------------------------------------
BZAM Ltd., BZAM Holdings Inc., BZAM Management Inc., BZAM Cannabis
Corp., Folium Life Science Inc., 102172093 Saskatchewan Ltd., The
Green Organic Dutchman Ltd., Medican Organic Inc., High Road
Holding Corp., and Final Bell Corp. ("BZAM") sought and obtained an
initial order ("Initial Order") from the Ontario Superior Court of
Justice (Commercial List) ("Court") under the Companies' Creditors
Arrangement Act, as amended ("CCAA").  The Initial Order provides,
among other things, an initial stay of proceedings until and
including March 8, 2024 which may be extended from time to time.
FTI Consulting Canada Inc. is the Court-appointed monitor
("Monitor") of BZAM.

According to Court Documents, the Companies are in a dire liquidity
crisis and are not able to meet their obligations as they become
due.  One of their cannabis licences is set to expire imminently.
Absent access to debtor-in-possession ("DIP") financing, a stay of
proceedings ("Stay of Proceedings") and related relief, the
Companies will be forced to immediately cease their operations.
Together, these CCAA proceedings and the relief sought in the
proposed Initial Order will provide the breathing room and
stability required to continue going concern operations while the
Companies finalize a Court-supervised sale and investor
solicitation process ("SISP").

On March 8, 2024, BZAM obtained an order from the Court approving
the Sale and Investment Solicitation Process ("SISP").  BZAM
obtained an amended and restated initial order ("ARIO") from the
Court extending the period of the Court-ordered stay of proceedings
against the Applicants under the CCAA until and including May 25,
2024.

A hearing to consider certain additional relief in respect of the
CCAA Proceedings was scheduled for March 8, 2024 ("Comeback
Motion").  At the Comeback Motion, any interested party who wishes
to amend or vary the Initial Order may be entitled to appear or
bring a motion before the Court in accordance with the requirements
set out in the Initial Order.  Court materials and updates as to
the time and location of the Comeback Motion will be made available
on the Monitor's website at
http://cfcanada.fticonsulting.com/bzam.

As detailed in its materials, BZAMs stated objective in commencing
the CCAA Proceedings is to give it the time and stability required
to restructure and to continue its ongoing strategic review
process, which will include the commencement of a process to sell
its businesses and operations.

Pursuant to the Initial Order, all Persons having oral or written
agreements with BZAM, or statutory or regulatory mandates for the
supply of goods and/or services are restrained until further Order
of the Cour from discontinuing, altering, interfering with or
terminating the supply of such goods or services as may be required
by BZAM. The Applicants are entitled to the continued use of their
current premises, telephone numbers, facsimile numbers, internet
addresses and domain names, provided in each case that the normal
prices or charges for all such goods or services received after the
date of the Initial Order are paid in accordance with the normal
payment practices of the Applicants, or such other payment
practices as may be agreed upon by the supplier or service provider
and BZAM with the consent of the Monitor, or as may be ordered by
the Court.

No claims procedure has been approved by the Court and creditors
are therefore not required to file a proof of claim at this time.
If a claims process is later established and approved by the Court,
the necessary documents will be posted on the Monitor’s website.

If you would like copies of the materials filed in respect of the
CCAA Proceedings or have any questions regarding the foregoing or
require further information, please consult the Monitor's Website
or contact the Monitor by calling 416-649-8065 or toll free at
1-833-446-7441, or by emailing bzam@fticonsulting.com.

The Monitor can be reached at:

   FTI Consulting Canada Inc.
   Toronto-Dominion Centre
   TD South Tower
   79 Wellington St W, Suite 2010
   Toronto, ON M5K 1G8

   Jeffrey Rosenberg
   Tel: (416) 649-8073
   Email: jeffrey.rosenberg@fticonsulting.com

   Kamran Hamidi
   Tel: (416) 649-8068
   Email: kamran.hamidi@fticonsulting.com
  
   Adsaran Vithiyananthan
   Tel: (416) 649-8058
   Email: adsaran.vithiyananthan@fticonsulting.com

Lawyers for the Companies:

   Bennett Jones LLP
   3400 One First Canadian Place
   P.O. Box 130
   Toronto, ON M5X 1A4

   Sean Zweig
   Tel: (416) 777-6254
   Email: zweigs@bennettjones.com

   Mike Shakra
   Tel: (416) 777-6236
   Email: shakram@bennettjones.com

   Joseph Blinick
   Tel: (416) 777-4828
   Email: blinickj@bennettjones.com

   Andrew Froh
   Tel: (604) 891-5166
   Email: froha@bennettjones.com

   Jamie Ernst
   Tel: (416) 777-6124
   Email: ernstj@bennettjones.com

Lawyers for the Monitor

   Stikeman Elliott LLP
   5300 Commerce Court West
   199 Bay St.
   Toronto, ON M5L 1B9

   Maria Konyukhova
   Tel: (416) 869-5230
   Email: mkonyukhova@stikeman.com

   Nicholas Avis
   Tel: (416) 869-5563
   Email: navis@stikeman.com

   Philip Yang
   Tel: (416) 869-5593
   Email: pyang@stikeman.com

BZAM Ltd. is a Canadian producer of cannabis.  The Companies'
business operations include cultivating, processing and marketing a
range of cannabis products, including dried cannabis and cannabis
extract products.


CAESARSTONE USA: Faces Boldt Suit Over Defective Countertops
------------------------------------------------------------
SARAH BOLDT; and LISA JAIME, individually, and on behalf of all
others similarly situated, Plaintiffs v. CAESARSTONE USA, INC.;
IKEA NORTH AMERICA SERVICES, LLC; and IKEA US RETAIL LLC,
Defendants, Case No. 2:24-cv-02343 (C.D. Cal., March 21, 2024)
alleges that the Defendants manufactured, marketed, distributed,
and sold the Ikea "Kasker" line of custom quartz countertops or
Caesarstone indoor quartz countertops without disclosing that the
countertops were defective.

According to the Plaintiffs in the complaint, the Defendants have
known that the countertops were defective and would permanently
stain, require frequent replacement, including replacements not
covered by warranty, and that the replacement countertops installed
would be equally as defective as the originals, yet the Defendants
continued to manufacture, market, distribute, sell, warrant, and
service the Class Countertops with the Defect.

Moreover, the Defendants not only refused to disclose the alleged
Defect to consumers, they also actively concealed, and continue to
conceal, their knowledge concerning the Defect. The Defendants'
failure to disclose the Defect has caused Plaintiffs and putative
class members to lose the use of their Class Countertops and incur
costly repairs to their Class Countertops that have conferred an
unjust substantial benefit upon the Defendants, says the suit.

CAESARSTONE USA, INC. manufactures engineered quartz surfaces. The
Company produces quartz kitchen countertops, vanity tops, wall
panels, back splashes, floor tiles, and other interior surfaces
including floors and stairs. [BN]

The Plaintiffs are represented by:

          Tarek H. Zohdy, Esq.
          Cody R. Padgett, Esq.
          Laura E. Goolsby, Esq.
          Nathan N. Kiyam, Esq.
          CAPSTONE LAW APC
          1875 Century Park East, Suite 1000
          Los Angeles, CA 90067
          Telephone: (310) 556-4811
          Facsimile: (310) 943-0396
          Email: Tarek.Zohdy@capstonelawyers.com
                 Cody.Padgett@capstonelawyers.com
                 Laura.Goolsby@capstonelawyers.com
                 Nate.Kiyam@capstonelawyers.com


CALIFORNIA WINE: Unsecureds Owed $4.6M to Get $909K in Plan
-----------------------------------------------------------
California Wine Transport, Inc. submitted a Proposed Combined Plan
of Reorganization and Disclosure Statement, dated March 20, 2024.

The Debtor was a business engaged in the storage and delivery of
wine with a principal place of business in San Jose, and with
warehouses in San Jose, Napa, and Sacramento.  The Debor had been
in business since 1984 and had continuously been run by its three
principal shareholders John Snetsinger, his wife Joell Snetsinger,
and Dan Snetsinger.

The Covid-19 pandemic severely limited Debtor's operations and
profitability beginning early 2020.  The Debtor was sued by one
customer (Wise Villa Winery) in Sacramento Superior Court in 2021.
The customer alleged that its wines were damaged by improper care
while in Debtor's custody.  In 2023, after trial by jury, a
judgment was rendered for plaintiff that after post-trial motions
was $1,646,400 plus approximately $85,000 in costs.  The Debtor was
represented by two law firms and between legal fees, nearly
$800,000 of which remains unpaid.  Collectively, the debt arising
from this lawsuit that remains unpaid is approximately $2.6
million, far greater than the amount Debtor had the ability to pay
at one time. Wise Villa Winery obtained a writ of execution on
Sept. 18, 2023 and this case was filed the next day, September 19,
2023.

Allowed claims of general unsecured creditors (including allowed
claims of creditors whose executory contracts or unexpired leases
are being rejected under this Plan) total $4,619,871 and will be
paid as follows:

   Creditors will receive a pro-rata share of a fund totaling an
estimated $909,878, likely to result in a 32.1987% recovery of
allowed claims, created by Debtor's payment of this amount in one
lump sum on a prorate basis. Pro-rata means the entire amount of
the fund divided by the entire amount owed to creditors with
allowed claims in this class.

   Creditors in this class may not take any collection action
against Debtor so long as Debtor is not in material default under
the Plan (defined in Part 6(c)). This class is impaired and is
entitled to vote on confirmation of the Plan.

The estate has on hand approximately $1,004,167.

A copy of the Disclosure Statement dated March 20, 2024, is
available at https://tinyurl.ph/FAoUt from PacerMonitor.com.

                  About California Wine Transport

California Wine Transport, Inc. stores wine and offers both
delivery services and consolidations to the wine industry in
California.  

California Wine Transport filed Chapter 11 petition (Bankr. N.D.
Cal. Case No. 23-51067) on Sept. 19, 2023, with $1,337,383 in
assets and $2,784,875 in liabilities.

Judge M. Elaine Hammond oversees the case.

Brian Irion, Esq., at the Law Offices of Brian Irion and Bachecki,
Crom & Co., LLP, serve as the Debtor's bankruptcy counsel and
accountant, respectively.


CANACOL ENERGY: Moody's Cuts CFR & Senior Unsecured Notes to Caa1
-----------------------------------------------------------------
Moody's Ratings downgraded Canacol Energy Ltd.'s Corporate Family
Rating to Caa1 from B1. The Senior Unsecured Global Notes rating
was also downgraded to Caa1 from B1. The outlook remained
negative.

RATINGS RATIONALE

The downgrade of Canacol's ratings to Caa1 from B1 reflects the
company's liquidity risk as production remains below Moody's
expectations despite its high capital investments and heightened
refinancing risk that results from the company's aggressive
approach towards financial policy and deleveraging. The rating
action also considers Canacol's higher leverage as the $200 million
revolver was fully drawn at the end of 2023 and that the company's
proved reserves have declined for the third year in a row.

During 2023, Canacol's average daily production after royalties was
equivalent to 24 barrels of oil equivalent per day (Mboe/d),
compared to the 26 Mboe/d registered in 2022. The decrease in
production reflects the company's heightened technical risks which
led to increasing capex and maintenance needs in 2023. Moody's
recognizes that the company registered a further decline in January
and February 2024 and expects that production will remain below
2022 levels through 2025.

Canacol reported its third consecutive year of declining proved
reserves, with a 32% replacement ratio in 2023 as a result of poor
exploratory drilling results. According to Moody's, the company's
proved developed reserves life was of a very short 4.1 years
compared to the weighted average life of contracts of 4.5 years.
Both, declining production and lower reserves reflect a higher risk
business profile.

Retained cash flow (comprising funds from operations less
dividends, divided by total debt) improved to 11.2% throughout 2023
compared to the 6.7% registered in 2022. However, it remained below
the 20.8% average for 2019-2021, coupled with Moody's expectations
that this metric will remain lower than 15% for the years 2024 and
2025. The projected metrics take into account a higher debt level,
not expected to start to decrease until at least 2026. Canacol's
higher debt levels reflect the $200 million revolver used for cash
needs related to the repayment of the pre-existing bridge loan,
capital expenditures, the upfront tax payment associated with
Canacol's corporate restructuring plan as well as prepaid tax
instalments. According to Moody's calculations, leverage measured
as gross debt to adjusted EBITDA will be equivalent to 3.0x at the
end of 2024, not reaching levels below 2.5x until 2026.

Canacol's Caa1 ratings also reflect the company's small production
and reserves size, which is partially mitigated by stable and
predictable cash flow, derived from contracted sales with solid
fixed prices that reduce volume and commodity price risk. About 70%
of the company's sales are secured through long-term take-or-pay
contracts that have an average remaining weighted life of 4.5
years, resulting in stable EBITDA margins.

Canacol has weak liquidity. Moody's anticipates that Canacol will
continue posting negative free cash flow in 2024, primarily due to
substantial capital expenditure intensity and higher interest
payments. This will strain liquidity and hinder the company's
capacity to reduce gross debt. Moody's projections also take into
account that dividend payments were suspended for 2024 onwards.  

The negative rating outlook is based on Moody's view that, without
a successful drilling plan implemented within the next 12 months,
the company's ambitious capital investment program could lead to a
weak liquidity position putting pressure to the coupon payment in
the second half of 2024 and delaying the repayment of the revolver
due in 2027. The negative outlook also reflects the risks of a
potential debt restructure.

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

An upgrade of Canacol's ratings is unlikely in the near term unless
there are sustainable improvements in the company's liquidity
position, on its production and reserve levels.

Canacol's Caa1 ratings could be downgraded if the company faces
further deterioration of its liquidity profile or if the company
pursues a debt exchange that entail higher losses to creditors than
those associated with the Caa1 rating category.

Canacol, with headquarters in Alberta, Canada, is an independent
natural gas & oil exploration and production company in Colombia.
As of December 2023, its total assets amounted to $1,233 million.

The principal methodology used in these ratings was Independent
Exploration and Production published in December 2022.


CANE CREEK: Seeks Approval to Hire RESTY as Real Estate Agent
-------------------------------------------------------------
Cane Creek Alliance Construction & Development LLC seeks approval
from the U.S. Bankruptcy Court for the District of Arizona to
employ Debbie Pontikas of RETSY as its real estate agent.

RESTY will assume the primary responsibility for the listing,
marketing and sale of the real property located at 4744 E. Foothill
Drive, Paradise Valley, AZ 85253.

The agent's commission will be 4 percent of the total sales price
with 3 percent being offered to the buyer's agent.

As disclosed in the court filing, RESTY is a disinterested person
or entity within in the meaning of 11 U.S.C. Sec. 101(14).

The agent can be reached through:

     Debbie Pontikas
     RETSY
     7316 E 6th Ave
     Scottsdale, AZ 85251
     Tel: (480) 335-8604
     Email: debbie@pontikasteam.com

       About Cane Creek Alliance Construction &
                     Development LLC

Cane Creek Alliance Construction & Development LLC, filed a Chapter
11 bankruptcy petition (Bankr. D. Ariz., Case No.
2:24-bk-01231-BKM) on Feb. 21, 2024. At the time of filing, the
Debtor estimated $1,000,001 to $10 million in both assets and
liabilities.

Judge Brenda K Martin presides over the case.

The Debtor hires Barski Law PLC as counsel.


CARMELL CORP: Adeptus Partners Raises Going Concern Doubt
---------------------------------------------------------
Carmell Corporation disclosed in a Form 10-K Report filed with the
U.S. Securities and Exchange Commission for the fiscal year ended
December 31, 2023, that its auditor expressed that there is
substantial doubt about the Company's ability to continue as a
going concern.

Ocean, New Jersey-based Adeptus Partners, LLC, the Company's
auditor since 2022, issued a "going concern" qualification in its
report dated April 1, 2024, citing that the Company has a net loss
from operations, negative cash flows from operations, and an
accumulated deficit that raise substantial doubt about its ability
to continue as a going concern.

The Company had a net loss from continuing operations of
$16,205,252 and $9,051,334 for the years ended December 31, 2023
and 2022, respectively.

"As of December 31, 2023, we had cash of $2,912,461 and an
accumulated deficit of $58,503,401. Since inception through
December 31, 2023, we have financed operations principally through
public and private issuances of equity securities and debt
financing. Further, we received $13,415,542 in proceeds from the
Business Combination, net of $17,535,632 remitted to Meteora under
the Forward Purchase Agreement and tax obligations assumed. We
incurred approximately $1,600,000 of transaction costs related to
the Business Combination, consisting of banking, legal, and other
professional fees, which were recorded as a reduction of proceeds
to additional paid-in capital," the Company said.

In addition to the anticipated cost savings from the restructuring
and the completed sale of AxoBio, the Company plans to launch a
line of cosmetic skincare products in the first half of 2024 based
on the technologies it developed through its research and
development activities. Management anticipates that revenue from
the commercialization of its cosmetic skincare products and the
anticipated cost savings from the restructuring will assist the
Company in extending its cash runway. In addition, the Company is
exploring out-licensing of certain research and development
programs to generate non-dilutive liquidity.

However, the cash available to the Company may not be sufficient to
allow it to operate for the next 12 months due to its current and
potential liabilities. The Company may need to raise additional
capital through equity or debt issuances. If it is unable to raise
additional capital, the Company may be required to take additional
measures to conserve liquidity, which could include, but not
necessarily be limited to, curtailing operations and reducing
overhead expenses. The Company cannot provide any assurance that
new financing will be available on commercially acceptable terms,
if at all, or will be completed on a timely basis. These conditions
raise substantial doubt about the Company's ability to continue as
a going concern.

As of December 31, 2023, the Company had $63,948,803 in total
assets, $39,199,793 in total liabilities, and $24,749,010 in total
stockholders' equity.

A full-text copy of the Company's Form 10-K is available at
https://tinyurl.com/2sk6jatm

                     About Carmell Corporation

Pittsburgh, Pennsylvania-based Carmell Corporation is a
bio-aesthetics company that utilizes the Carmell SecretomeTM to
support skin and hair health. The Carmell SecretomeTM consists of a
potent cocktail of growth factors and proteins extracted from
allogeneic human platelets sourced from U.S. Food and Drug
Administration-approved tissue banks.


CASA SYSTEMS: Moody's Lowers CFR to Ca Following Bankruptcy Filing
------------------------------------------------------------------
Moody's Ratings downgraded Casa Systems, Inc.'s probability of
default rating to D-PD from Caa1-PD. Concurrently, the corporate
family rating and the super priority senior secured term loan
rating were downgraded to Ca from Caa1 and the non-extended
original senior secured term loan B to C from Caa3. The speculative
grade liquidity (SGL) rating was downgraded to SGL-4 from SGL-3.
The outlook was changed to negative from stable. These actions
follow the announcement on April 3, 2024 that Casa has filed a
petition for reorganization under Chapter 11 of the US Bankruptcy
Code.

Subsequent to the actions, Moody's will withdraw Casa's ratings
because of the company's bankruptcy filing.

RATINGS RATIONALE

The downgrade and negative outlook are a result of Casa's Chapter
11 bankruptcy filing on April 3, 2024. The Ca CFR and super
priority senior secured term loan rating and C rating on the
non-extended original senior secured term loan reflect Moody's
expectation of loss to debtholders as a result of the bankruptcy
filing.

Governance is a key driver of the ratings. Casa's ESG Credit Impact
Score is CIS-5, reflecting its heightened exposure to governance
risk related to its financial strategy & risk management,
management credibility & track record, and compliance & reporting.

Casa Systems, Inc., based in Andover, Massachusetts, provides
networking products and services to the cable, wireless, and
telecommunications service provider industries. Products include
Converged Cable Access Platform (CCAP) equipment, distributed and
virtual networking solutions, and fixed wireless networking
equipment.

The principal methodology used in these ratings was Diversified
Technology published in February 2022.


CASA SYSTEMS: S&P Downgrades ICR to 'D' on Chapter 11 Filing
------------------------------------------------------------
S&P Global Ratings lowered its issuer credit rating on Casa Systems
Inc. to 'D' from 'CCC+', its issue-level rating on its priority
debt to 'D' from 'B-', and its issue-level rating on its first-lien
senior secured debt to 'D' from 'CCC-'. S&P's '2' recovery rating
on the priority debt and '6' recovery rating on the first-lien
senior secured debt are unchanged.

The downgrade follows Casa System's Chapter 11 bankruptcy filing.
In a move to maximize value and facilitate strategic sales, Casa
Systems Inc., a provider of infrastructure technology solutions,
has initiated a court-supervised Chapter 11 bankruptcy process. As
part of the filing Casa Systems has entered into agreements for the
sale of its Cloud/RAN businesses to Lumine Group, and a stalking
horse bid for its Cable business with Vecima Networks. During the
sale process, Casa Systems will maintain operational continuity.
Agreements with senior secured lenders enable the company to
utilize cash reserves and proceeds from the anticipated sales to
fund ongoing operations. While certain international subsidiaries
are included in the asset sale transactions, they will continue to
operate independently until the sales are finalized.

Andover, Mass.-based Casa provides a suite of hardware and software
infrastructure technology solutions that allow cable service
providers to deliver voice, video, and data services over a single
platform. In addition, the company offers solutions for
next-generation distributed and virtualized architectures in cable
operator, fixed telecommunications, and wireless networks.



CASA SYSTEMS: Seeks Cash Collateral Access
------------------------------------------
Casa Systems, Inc. and affiliates ask the U.S. Bankruptcy Court for
the District of Delaware for authority to use cash collateral and
provide adequate protection.

The Debtor requires the use of cash collateral for general
corporate purposes and to pay certain costs of administration of
the Chapter 11 cases.

As of the Petition Date, the Debtors' capital structure includes
approximately $183.04 million in outstanding prepetition secured
debt obligations in the aggregate.

The Debtors are party to a certain Superpriority Credit Agreement,
dated as of June 15, 2023 with Delaware Trust Company, as successor
to JPMorgan Chase Bank, N.A. as administrative agent, and Delaware
Trust Company as collateral agent. Pursuant to the Superpriority
Credit Agreement and the Exchange, the Superpriority Lenders agreed
to the extension of approximately $218.8 million in term loans,
which are scheduled to mature on December 20, 2027.

As of the Petition Date, the Debtors owe approximately $180.98
million under the Superpriority Credit Agreement.

The Debtors are party to a Credit Agreement, dated as of December
16, 2016, by and among Casa, as borrower, the lenders from time to
time party thereto, and Delaware Trust Company, as administrative
agent and collateral agent. Pursuant to the Stub Credit Agreement,
after effectuation of the Exchange, approximately $5 million in
principal remained outstanding and owing to certain non-exchanging
Original Credit Agreement Lenders.

As of the Petition Date, the Debtors owe approximately $2.06
million under the Original Credit Agreement, which is scheduled to
mature on September 30, 2024. Subject to the terms of the
Intercreditor Agreement, the obligations under the Stub Credit
Agreement are secured by substantially all of the assets of Casa.

As adequate protection, the Prepetition Secured Parties will be
granted additional and replacement valid, binding, enforceable,
non-avoidable, effective and automatically perfected liens on, and
security interests in any and all tangible and intangible pre- and
postpetition property of the Debtors.

To the extent of any Diminution in Value of their interests in the
Prepetition Collateral, the Superpriority Agents, for the benefit
of the Superpriority Secured Parties, are granted allowed
administrative expense claims against each Debtor with the priority
set forth in 11 U.S.C. section 507(b).

The Proposed Order provides for a "Carve Out" for certain statutory
fees and allowed professional fees of the Debtors and any
Creditors' Committee appointed pursuant to 11 U.S.C. section 1103 ,
including Professional Fees incurred prior to delivery of a Trigger
Notice, a $750,000 Debtor Post-Trigger Cap for Debtor Professional
Fees incurred after delivery of the Carve Out Notice, and a
$250,000 Committee Post-Trigger Fee Cap for Committee Professional
Fees incurred after delivery of a Trigger Notice as more fully
detailed in the Proposed Order.

The Debtors are required to comply with these milestones:

1. no later than April 3, 2024, the Debtors must have filed the
Plan, the Disclosure Statement, the First Day Pleadings (including
a motion seeking entry of the Cash Collateral Order), the
Solicitation Procedures Motion, the Bar Date Motion, the Bidding
Procedures Motion, and the Private Sale Motion;

2. no later than April 5, 2024, the Bankruptcy Court must have
entered the Interim Cash Collateral Order;

3. no later than April 23, 2024, the Debtors must have filed their
schedules of assets and liabilities and statements of financial
affairs;

4. no later than April 24, 2024, the Bankruptcy Court must have
entered the Private Sale Order, the Final Cash Collateral Order,
the Solicitation Procedures Order, and the Bar Date Order;

5. no later than April 26, 2024, the Debtors must have commenced
solicitation of votes to accept or reject the Plan;

6. no later than May 10, 2024, the Debtors must have filed the Plan
Supplement;

7. no later than May 31, 2024, the Bankruptcy Court must have held
a hearing on confirmation of the Plan and approval of any Sale
Transaction;

8. no later than May 31, 2024, the Bankruptcy Court must have
entered the Confirmation Order and the Sale Order approving the
sale of the Cable Assets; and

9. no later than June 6, 2024, the Plan Effective Date must have
occurred and the Sale Transactions must have closed.

A copy of the motion is available at https://urlcurt.com/u?l=4c2quv
from PacerMonitor.com.

                       About Casa Systems

Casa Systems, Inc. (Nasdaq: CASA) is a next-gen technology leader
that supports mobile, cable, and wireline communications services
providers with market leading solutions. Casa's virtualized and
cloud-native software solutions modernize operators' network
architectures, expand the range of services they can offer their
consumer and commercial customers, accelerate time to revenue and
reduce the TCO of their network infrastructure and operations.
Casa's suite of open, cloud-native network solutions unlocks new
ways for service providers to quickly build flexible networks and
service offerings that maximize revenue-generating capabilities.
Commercially deployed in more than 70 countries, Casa Systems
serves over 475 Tier 1 and regional service providers worldwide. On
the Web: http://www.casasystems.com/

On April 3, 2024, Casa Systems, Inc., and two of its affiliates
each filed petitions seeking relief under chapter 11 of the United
States Bankruptcy Code (Bankr. D. Del. Lead Csae No. 24-10695).

In the petition filed by CFO Edward Durkin, the Debtor estimated
assets and liabilities between $100 million and $500 million each.

The Debtors' cases have been assigned to the Honorable Karen B.
Owens.

Casa has engaged Sidley Austin LLP as legal counsel, Ducera
Partners LLC as financial advisor, and Alvarez & Marsal North
America, LLC as restructuring advisor.  Epiq is the claims agent.


CELEBRATION POINTE: Tells Tenants About Operations in Chapter 11
----------------------------------------------------------------
Ryan Wyatt Turbeville of WCJB reports that tenants at Celebration
Pointe are being told everything will be business as usual after
the company filed for Chapter 11 bankruptcy.

In a letter, Celebration Pointe's owner told tenants the company
filed for Chapter 11 bankruptcy as a "proactive measure" to keep
their company going.

They want to reassure business owners at Celebration Pointe that
they will be able to continue operating like normal.

Chapter 11 allows a company to re-organize its finances while
continuing to do business.

                  About Celebration Pointe

Celebration Pointe -- https://www.celebrationpointe.com/ -- is a
one-stop destination for shopping, dining, movies, and more! Walk
to everything & create memorable moments.

Celebration Pointe sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. N.D. Fla. Case No. 24-10056) on March 14,
2024.  In the petition signed by Svein H. Dyrkolbotn, Manager of
SHD-Celebration Pointe, LLC, Manager of the Debtor, the Debtor
estimated assets and liabilities between $100 million and $500
million each.

R. Scott Shuker, Esq., of SHUKER & DORRIS, P.A., is the Debtor's
counsel.


CHATEAU CREOLE: Hires Sternberg, Naccari & White as Attorney
------------------------------------------------------------
Chateau Creole Apartments, LLC seeks approval from the U.S.
Bankruptcy Court for the Eastern District of Lousiana to employ
Sternberg, Naccari & White, LLC as its attorneys.

The firm will give the Debtor legal advice with respect to the
Debtor's powers and duties as a debtor-in-possession, and to
perform all legal services for the Debtor which may be necessary.

The firm will be paid at the rate of $400 for Ryan J. Richmond,
Esq. and $325 for Ashley M. Caruso, and will be reimbursed for
reasonable out-of-pocket expenses incurred.

The firm received from the Debtor a retainer of $31,738.

Ryan J. Richmond, Esq., a partner at Sternberg Naccari & White,
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:

     Ryan J. Richmond, Esq.
     Ashley M. Caruso, Esq.
     STERNBERG NACCARI & WHITE, LLC
     251 Florida Street, Suite 203
     Baton Rouge, LA 70801-1703
     Tel: (225) 412-3667
     Fax: (225) 286-3046
     Email: ryan@snw.law
            ashley@snw.law

             About Chateau Creole Apartments

Chateau Creole Apartments is primarily engaged in renting and
leasing real estate properties.

Chateau Creole Apartments, LLC filed its voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. E.D. La.
Case No. 24-10608) on March 29, 2024, listing $1 million to $10
million in both assets and liabilities. The petition was signed by
Damon J. Baldone as manager.

Judge Meredith S Grabill presides over the case.

Ryan J. Richmond, Esq. at Sternberg, Naccari & White, LLC
represents the Debtor as counsel.


CHEMICAL EXCHANGE: Seeks to Extend Plan Exclusivity to June 14
--------------------------------------------------------------
Chemical Exchange Industries, Inc., and its affiliates asked the
U.S. Bankruptcy Court for the Southern District of Texas to extend
their exclusivity periods to file a plan of reorganization and
obtain acceptance thereof to June 14 and August 13, 2024,
respectively.

On April 1, 2024, the Debtors filed their Emergency Motion for
Order (I) Approving Bidding Procedures for the Sale of the Debtors'
Assets (Including Bid Protections for Optional Stalking Horse
Bidder), (II) Scheduling Certain Dates with Respect Thereto, (III)
Approving the Form and Manner of Notice Thereof, and (IV) Approving
Contract Assumption and Assignment Procedures (the "Sale Motion").

The Debtors explain that they have a viable business, by which the
sale of their assets as a going concern, should provide the
creditors with the best a recovery on their claims. Adequate time
should be given to allow the Debtors to complete a sale and
thereafter prosecute their plan to distribute value to the
creditors. The Debtors submit that adequate cause exists to grant
the requested extension.

The Debtors claim that their investment banker has run a robust
sale process and the Debtors have received formal statements of
interest from four potential purchasers. With the filing of their
Sale Motion and the anticipated mid-April 2024 approval of bidding
procedures and setting a hearing to approve a sale of the assets
before the May 1, 2024 milestone to obtain court approval of a
sale, the Debtors must focus all of their energies and effort on
completing the sale process.

Once these efforts are completed in the near term, the Debtors will
be focused on closing the sale by the May 31, 2024 milestone and
thereafter may focus on proposing their plan. The Debtors believe
that the sale as a going concern to a strategic buyer will generate
the best recovery for creditors of the estate and is in the best
interest of creditors.

The Debtors assert that they have made significant progress in
their goal to sell the assets. The extension request is not filed
to pressure creditors, as the Debtors are working in good faith to
sell their assets and distribute the proceeds under the priority
system set forth in the Bankruptcy Code. Likewise, the Debtors are
acutely aware of the need for a sale to be concluded on an
expeditious schedule considering the operation of the business and
DIP financing in place and the milestones imposed by the DIP
Lenders.

Co-Counsel for the Debtors:

     Joseph G. Epstein, Esq.
     JOSEPH G. EPSTEIN PLLC
     24 E Greenway #970
     Houston, TX 77046
     Tel: (713) 222-8400

          - and -

     Preston T. Towber, Esq.
     TOWBER LAW FIRM PLLC
     1111 Heights Blvd.
     Houston, TX 77008
     Tel: (832) 485-3555

               About Chemical Exchange Industries

Chemical Exchange Industries, Inc. specializes in contract
manufacturing and tolling, and the manufacture of DCPD
(dicyclopentadiene), DCPD alcohol, resin intermediates, n-butanol,
DCPD/CPD derivatives, mining chemicals, aromatic solvents, and
sustainable aviation fuel (SAF). The company is based in Galena
Park, Texas.

Chemical Exchange Industries and its affiliates filed Chapter 11
petitions (Bankr. S.D. Texas Lead Case No. 23-90778) on Sept. 18,
2023. In the petition signed by its chief executive officer,
Douglas H. Smith, Chemical Exchange Industries disclosed $10
million to $50 million in assets and $1 million to $10 million in
liabilities.

Judge David R. Jones oversees the cases.

The Debtors tapped Joseph Epstein, Esq., at Joseph G. Epstein, PLLC
and The Tower Law Firm, PLLC as bankruptcy counsels; Chiron
Financial, LLC as investment banker and financial advisor; and
Melton & Melton, LLP as tax professionals.

The U.S. Trustee for Region 7 appointed an official committee to
represent unsecured creditors in the Debtors' Chapter 11 cases. The
committee is represented by Zachary McKay, Esq., at Jackson Walker
LLP; and Daren R. Brinkman, Esq., at Brinkman Law Group, PC as
counsel.


CHRIS PETTIT: Court OKs Sale of San Antonio Property for $2.3MM
---------------------------------------------------------------
A U.S. bankruptcy judge has given the go-signal for Chris Pettit &
Associates, P.C.'s Chapter 11 trustee to sell the firm's real
property in San Antonio, Texas.

Judge Craig Gargotta of the U.S. Bankruptcy Court for the Western
District of Texas approved the sale agreement between Eric Terry,
the firm's bankruptcy trustee, and Edward Galt Steves who offered
to purchase the property through a credit bid in the amount of $2.3
million.

The sale agreement also allows Mr. Steves to purchase all furniture
on the property for an additional sum of $5,000.

The property is being sold "free and clear" of liens, claims,
encumbrances, and other interests.

Mr. Terry previously solicited competing bids for the property and
scheduled an auction on April 1, with the buyer's offer serving as
the stalking horse bid. The trustee, however, did not receive rival
bids for the property.

                  About Chris Pettit & Associates

Chris Pettit & Associates, PC, a personal injury law firm in Texas,
and principal Christopher John Pettit sought protection under
Chapter 11 of the U.S. Bankruptcy Code (Bankr. W.D. Texas Lead Case
No. 22-50591) on June 1, 2022. In the petition filed by Mr. Pettit,
the Debtors listed up to $50,000 in assets and up to $500,000 in
liabilities.

Judge Craig A. Gargotta oversees the cases.

Michael G. Colvard, Esq., at Martin & Drought, PC is the Debtors'
bankruptcy counsel.

Eric Terry, the trustee appointed in the Chapter 11 cases, is
represented by his bankruptcy counsel, Wick Phillips Gould &
Martin, LLP. Rogers Towers PA, Luttrell + Carmody Law Group, Villa
& White LLP, Jackson Walker LLP, Davis & Santos PLLC,
Mastrogiovanni PLLC, Langley & Banack Inc., Chamberlain, Hrdlicka,
White, Williams and Aughtry PC, Watts Guerra LLP, and Wick Phillips
Gould & Martin LLP serve as the trustee's special counsels.

The U.S. Trustee for Region 7 appointed an official committee to
represent unsecured creditors in the Debtors' Chapter 11 cases.


CINEWORLD GROUP: Taps Post-Chapter 11 Gen. Counsel, Executive Suite
-------------------------------------------------------------------
Emily Lever of Law360 reports that Cineworld Group, one of the
world's largest movie theater chains, has announced it recently
welcomed a new general counsel, chief financial officer and other
senior executives following the company's exit from Chapter 11.

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

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

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

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

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

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


CITI STRUCTURE: Public Sale Auction Set for May 7
-------------------------------------------------
Quiq Capital LLC ("secured party") will offer for sale, at public
auction, the collateral, pledged to it by Citi Structure LLC
("borrower") on May 7, 2024, at 3:30 p.m. (EST) at Holland & Knight
LLP's office located at 787 Seventh Avenue, 31st Floor, New York,
New York 10019, with an option to participate virtually via Zoom
meeting link: https://bit.ly/QuiaCC, Access Code: 842 1251 5860,
Password: 524410, Call-in Number: +1 646 931 3860 (US).

The sale will be conducted by Matthew D. Mannion of Mannion
Auctions LLC.  Any interested bidders who experience technical
difficulties while attempting to participate in the auction should
contact Mr. Mannion by telephone at 908 752 1851 or by email at
mdmannion@jpandr.com for assistance.

Parties interested in bidding on the collateral must contact the
secured party's counsel, Jack Doherty, Esq., at Holland & Knight
LLP, by telephone at 212-751-3003 or email at
jack.doherty@hklaw.com.


CLEAN & FRESH: Hires Bradford Law Offices as Legal Counsel
----------------------------------------------------------
Clean & Fresh Cleaning Service, LLC seeks approval from the U.S.
Bankruptcy Court for the Eastern District of North Carolina to
employ Bradford Law Offices to handle its Chapter 11 case.

The firm will be paid at these rates:

      Attorney time outside court      $575 per hour
      Attorney time in court           $575 per hour
      Paralegal                        $200 per hour

The firm will be paid a retainer in the amount of $7,500.

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

Danny Bradford, a partner at Bradford Law Offices, 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:

     Danny Bradford, Esq.
     Bradford Law Offices
     455 Swiftside Drive, #106
     Cary, NC 27518-7198
     Tel: (919) 758-8879
     Email: Dbradford@bradford-law.com

              About Clean & Fresh Cleaning Service, LLC

Clean & Fresh Cleaning Service, LLC has operated since 2016 as a
commercial office and apartment cleaning service in the Raleigh,
North Carolina and surrounding areas. The company is owned by
Rondolfo S. Godoy and Diana Medina Barahona. Ms. Barahona is the
company representative in this bankruptcy proceeding.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D.N.C. Case No. 24-00926-5-PWM) on March
20, 2024. In the petition signed by Diana Medina Barahona, member,
the Debtor disclosed up to $100,000 in assets and up to $1 million
in liabilities.


CLEAN AIR: Plan Exclusivity Period Extended to May 21
-----------------------------------------------------
Judge Nancy Hershey Lord of the U.S. Bankruptcy Court for the
Eastern District of New York extended Clean Air Car Service &
Parking Branch Two, LLC, and Operr Plaza, LLC's exclusive periods
to file their plan of reorganization to May 21, 2024.

As shared by Troubled Company Reporter, the Debtors stated that
they initially stabilized the companies by negotiating and
obtaining approval of the cash collateral stipulation with their
largest secured creditor, IV - CVCF NEB I Trust. The Clean Air 2
Debtor has also engaged in meaningful discussions with another
secured creditor, Prince Plaza Condominium Inc.

The Debtors further stated that they have also focused on
maximizing the value of their assets for the benefit of their
creditors through an orderly sale process.

Clean Air Car Service & Parking Branch Two, LLC, and Operr Plaza,
LLC are represented by:

          Thomas A. Draghi, Esq.
          Alexandra Troiano, Esq.
          WESTERMAN BALL EDERER
          MILLER ZUCKER & SHARFSTEIN
          1201 RXR Plaza
          Uniondale, NY 11556
          Tel: (516) 622-9200
          Email: tdraghi@westermanllp.com
                 atroiano@westermanllp.com

           About Clean Air Car Service and Operr Plaza

Clean Air Car Service & Parking Branch Two, LLC, and Operr Plaza,
LLC filed Chapter 11 bankruptcy petitions (Bankr. E.D.N.Y. Lead
Case No. 23-41937) on May 31, 2023.

At the time of filing, Clean Air Car Service reported $1 million to
$10 million in assets and $10 million to $50 million in liabilities
while Operr Plaza reported $10 million to $50 million in both
assets and liabilities.

Judge Nancy Hershey Lord oversees the cases.

The Debtors tapped Westerman Ball Ederer Miller Zucker &
Sharfstein, LLP as bankruptcy counsel.


CLEAVER LEAVES: Marcum LLP Raises Going Concern Doubt
-----------------------------------------------------
Clever Leaves Holdings Inc. disclosed in a Form 10-K Report filed
with the U.S. Securities and Exchange Commission for the fiscal
year ended December 31, 2023, that its auditor expressed that there
is substantial doubt about the Company's ability to continue as a
going concern.

New York, New York-based Marcum LLP, the Company's auditor since
2022, issued a "going concern" qualification in its report dated
April 1, 2024, citing that the Company has incurred significant
losses and needs to raise additional funds to meet its obligations
and sustain its operations. These conditions raise substantial
doubt about the Company's ability to continue as a going concern.

As of December 31, 2023, the Company had an accumulated deficit and
cash and cash equivalents of $198.8 million and $6.8 million
respectively, which its management believes will be insufficient to
meet its obligations as they become due within 12 months from the
date its consolidated financial statements were issued. The Company
has had operating losses and negative cash flows from operations
since inception and expects to continue to incur net losses for the
foreseeable future. If it is unable to continue as a going concern,
the Company's shareholders would likely lose some or all of their
investment in the Company's securities.

The Company reported a net loss attributable to the Company's
common shareholders of $17.9 million in the year ended December 31,
2023, compared to a net loss attributable to its common
shareholders of $66.2 million in the year ended December 31, 2022.

"In addition, we are actively seeking sources of financing to fund
our continued operations. There can be no assurance that we will be
able to complete any financing transaction in a timely manner or on
acceptable terms or otherwise. If we are not able to raise
additional cash, we may be forced to suspend or curtail planned
programs, or cease operations altogether."

As of December 31, 2023, the Company has $31.2 million in total
assets, $7.03 in total liabilities, and $24.2 million in total
shareholders' equity.

A full-text copy of the Company's Form 10-K is available at
https://tinyurl.com/5chuup3n

                   About Clever Leaves Holdings

Clever Leaves Holdings Inc. is a multi-national U.S. based holding
company focused on cannabinoids. In addition to the cannabinoid
business, the Company is also engaged in the non-cannabinoid
business of nutraceutical and other natural remedies and wellness
products. The Company is incorporated under the Business
Corporations Act of British Columbia, Canada.


COMPLETE COMMERCIAL: Brian Shapiro Named Subchapter V Trustee
-------------------------------------------------------------
The U.S. Trustee for Region 17 appointed Brian Shapiro as
Subchapter V trustee for Complete Commercial Innovations.

Mr. Shapiro will be paid an hourly fee of $625 for his services as
Subchapter V trustee and will be reimbursed for work-related
expenses incurred.  

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

The Subchapter V trustee can be reached at:

     Brian Shapiro
     510 S. 8th Street
     Las Vegas, NV 89101
     Phone: (702) 386-8600
     Email: brian@trusteeshapiro.com  

                     About Complete Commercial

Complete Commercial Innovations sought protection under Chapter 11
of the U.S. Bankruptcy Code (Bankr. D. Nev. Case No. 24-50308) on
March 29, 2024, with $100,001 to $500,000 in assets and $500,001 to
$1 million in liabilities.

Stephen R. Harris, Esq., at Harris Law Practice, LLC represents the
Debtor as bankruptcy counsel.


CONVERGEONE HOLDINGS: $1.11BB Bank Debt Trades at 79% Discount
--------------------------------------------------------------
Participations in a syndicated loan under which ConvergeOne
Holdings Inc is a borrower were trading in the secondary market
around 21 cents-on-the-dollar during the week ended Friday, April
5, 2024, according to Bloomberg's Evaluated Pricing service data.

The $1.11 billion facility is a Term loan that is scheduled to
mature on January 5, 2026.  About $1.086 billion of the loan is
withdrawn and outstanding.

                   About ConvergeOne Holdings

ConvergeOne Holdings, Inc., operates as a holding company.  The
Company, through its subsidiaries, provides managed cloud, cyber
security, enterprises networking, data center, application and
software development, security infrastructure, and hosted
collaboration solutions.

ConvergeOne Holdings and several affiliates sought protection under
Chapter 11 of the U.S. Bankruptcy Code (Bankr. S.D. Tex. Lead Case
No. 24-90194) on April 4, 2024, with $1 billion to $10 billion in
consolidated assets and liabilities.

Judge Christopher M. Lopez presides over the case.

White & Case LLP represents the Debtors as legal counsel.  Evercore
Group LLC serves as the Debtors' investment banker; AlixPartners
LLP, the Debtors' restructuring
advisors; Grant Thornton LLP, the Debtors' tax services provider;
and Epiq Bankruptcy Solutions LLC, the Debtors' notice, claims and
balloting agent.


CONVERGEONE HOLDINGS: $275MM Bank Debt Trades at 96% Discount
-------------------------------------------------------------
Participations in a syndicated loan under which ConvergeOne
Holdings Inc is a borrower were trading in the secondary market
around 4.3 cents-on-the-dollar during the week ended Friday, April
5, 2024, according to Bloomberg's Evaluated Pricing service data.

The $275 million facility is a Term loan that is scheduled to
mature on January 4, 2027.  The amount is fully drawn and
outstanding.

                   About ConvergeOne Holdings

ConvergeOne Holdings, Inc., operates as a holding company.  The
Company, through its subsidiaries, provides managed cloud, cyber
security, enterprises networking, data center, application and
software development, security infrastructure, and hosted
collaboration solutions.

ConvergeOne Holdings and several affiliates sought protection under
Chapter 11 of the U.S. Bankruptcy Code (Bankr. S.D. Tex. Lead Case
No. 24-90194) on April 4, 2024, with $1 billion to $10 billion in
consolidated assets and liabilities.

Judge Christopher M. Lopez presides over the case.

White & Case LLP represents the Debtors as legal counsel.  Evercore
Group LLC serves as the Debtors' investment banker; AlixPartners
LLP, the Debtors' restructuring
advisors; Grant Thornton LLP, the Debtors' tax services provider;
and Epiq Bankruptcy Solutions LLC, the Debtors' notice, claims and
balloting agent.


CONVERGEONE HOLDINGS: Davis Polk Advises Lenders on Restructuring
-----------------------------------------------------------------
Davis Polk is advising an ad hoc group of second-lien lenders in
connection with the chapter 11 restructuring of ConvergeOne
Holdings, Inc. and certain of its subsidiaries (collectively,
"ConvergeOne"). On April 3, 2024, ConvergeOne and creditors holding
approximately 81% of its first-lien debt and 81% of its second-lien
term loan debt, including the members of the second-lien ad hoc
group, entered into a restructuring support agreement (RSA). On
April 4, 2024, ConvergeOne filed for chapter 11 in the U.S.
Bankruptcy Court for the Southern District of Texas with a
prepackaged plan of reorganization reflecting the terms of the
restructuring contemplated by the RSA.

ConvergeOne is a leading global information technology services
company that provides connected human experiences by working with
its channel partners, delivering IT services, and developing and
commercializing its own technology products. The company designs,
implements and supports thousands of state-of-the-art IT solutions
across its core technology markets: pure and hybrid cloud
solutions, business applications, customer experiences, contact
center design and enablement, modern workplace infrastructure,
cybersecurity and enterprise networking.

The Davis Polk restructuring team includes partner Adam L. Shpeen
and associates Abraham Bane and Jack Kim. The finance team includes
partner Christian Fischer and associate David Waldman. The
corporate team includes counsel Jacob S. Kleinman. Counsel Tracy L.
Matlock and associate Eytan de Gunzburg are providing tax advice.
All members of the Davis Polk team are based in the New York
office.

Davis Polk refers to Davis Polk & Wardwell LLP, a New York limited
liability partnership, and its associated entities.

                    About ConvergeOne Holdings

ConvergeOne Holdings, Inc., operates as a holding company.  The
Company, through its subsidiaries, provides managed cloud, cyber
security, enterprises networking, data center, application and
software development, security infrastructure, and hosted
collaboration solutions.

ConvergeOne Holdings and its subsidiaries sought protection under
Chapter 11 of the U.S. Bankruptcy Code (Bankr. S.D. Tex. Lead Case
No. 24-90194) on April 4, 2024, with $1 billion to $10 billion in
assets and liabilities.

Judge Christopher M. Lopez presides over the cases.

White & Case LLP is the Debtors' legal counsel.  Evercore Group LLC
is the Debtors' investment banker, and AlixPartners, LLP, is the
restructuring advisor.  EPIQ Bankruptcy Solutions is the claims
agent.

Porter Hedges LLP and Gibson, Dunn & Crutcher LLP advise the first
lien lenders.


CONVERGEONE HOLDINGS: Moody's Cuts PDR to D-PD on Bankr. Filing
---------------------------------------------------------------
Moody's Ratings downgraded ConvergeOne Holdings, Inc.'s ("C1")
Probability of Default Rating to D-PD from B3-PD following the
company's Chapter 11 filing on April 4, 2024. C1's Corporate Family
Rating was downgraded to C from B3, the senior secured first lien
term loan was downgraded to C from B2, and the senior secured
second lien term loan was downgraded to C from Caa2. The rating
outlook remains negative.

Shortly following this rating action, Moody's will withdraw all
ratings and the rating outlook of C1 consistent with Moody's
practice for companies operating under the purview of the
bankruptcy courts wherein information flow typically becomes much
more limited.

RATINGS RATIONALE

The downgrade of the CFR to C, the PDR to D-PD, the first lien and
second lien term loans to C reflects C1's prepackaged Chapter 11
filing in the U.S. Bankruptcy Court for the Southern District of
Texas on April 4, 2024.

On April 4, 2024, C1 announced that it expects to complete a
prepackaged court-supervised financial restructuring on an
expedited basis. At the same time, the company announced that it
has entered into an agreement with a supermajority of its lenders
providing for a reduction of 80% of debt from the balance sheet.

Concurrently, the company received a commitment of approximately
$465 million in DIP ("Debtor-in-Possession") financing inclusive of
a $250 million ABL and a $215 million term loan.

Governance is a key driver of the ratings. C1's ESG Credit Impact
Score is CIS-5, reflecting primarily its heightened exposure to
governance risk related to its financial strategy & risk management
and management credibility & track record.

ConvergeOne, owned by CVC Capital Partners following an LBO
completed in early 2019, is a provider of integrated communications
solutions and managed services. The company generated sales of
under $1.5 billion in the LTM period ending September 2023.

The principal methodology used in these ratings was Business and
Consumer Services published in November 2021.


CONVERGEONE HOLDINGS: S&P Lowers ICR to 'D' on Bankruptcy Filing
----------------------------------------------------------------
S&P Global Ratings lowered itsr issuer credit rating on U.S.-based
value-added reseller ConvergeOne Holdings Inc. to 'D' from 'CCC+'.
S&P also lowered its issue-level rating on the company's senior
secured debt to 'D' from 'CCC+' and its issue-level rating on the
company's second-lien senior secured debt to 'D' from 'CCC-'.

S&P downgraded ConvergeOne after it filed for bankruptcy under
Chapter 11 of the U.S. Bankruptcy Code. ConvergeOne entered into a
restructuring support agreement with its investors to reduce its
external debt by nearly $1.5 billion. The company intends to
finance its operations and bankruptcy- related expenses throughout
the Chapter 11 proceedings with cash on hand, a $250 million debtor
in possession (DIP) asset based lending (ABL) facility and $215
million DIP term loan.

The company expects to emerge from the court-supervised bankruptcy
process in about two months. S&P expects to reassess our ratings on
the company and its new capital structure when it emerges from
bankruptcy.



CORE HEALTH: Seeks to Hire Seiller Waterman as Bankruptcy Counsel
-----------------------------------------------------------------
Core Health, LLC seeks approval from the U.S. Bankruptcy Court for
the Western District of Kentucky to hire Seiller Waterman LLC as
its bankruptcy counsel.

The firm's services include:

     (a) give advice with respect to the Debtors' powers and duties
as debtors-in-possession in the continued operation of their
affairs and management of their assets;

     (b) take all necessary action to protect and preserve the
Debtors' estates, including the prosecution of actions on behalf of
the Debtors, the defense of any actions commenced against the
Debtors, negotiations concerning all litigation in which the
Debtors are involved, and objecting to claims filed against the
Debtors' estates;

     (c) prepare on behalf of the Debtors all necessary motions,
answers, orders, reports, and other legal papers in connection with
the administration of the Debtors' estates; and

     (d) perform of any and all other legal services for the
Debtors in connection with the Chapter 11 Cases and the formulation
and implementation of the Debtors' chapter 11 plans.

The firm will be paid at these rates:

     Neil C. Bordy         $425 per hour
     Paul J. Krazeise      $395 per hour
     William P. Harbison   $375 per hour
     Joseph H. Haddad      $350 per hour
     Paralegals            $150 per hour
     Law Clerk             $125 per hour

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

The firm received from the Debtor a retainer in the amount of
$29,800.

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

The firm can be reached at:

     Neil C. Bordy, Esq.
     Seiller Waterman, LLC
     Meidinger Tower, 22nd Floor
     462 S. Fourth Street
     Louisville, KY 40202
     Telephone: (502) 584-7400
     Facsimile: (502) 583-2100
     Email: cantor@derbycitylaw.com

           About Core Health, LLC

Core Health, LLC is a limited liability company organized under the
laws of the Commonwealth of Kentucky. From its headquarters in
Louisville, Kentucky, the Debtor operates a CoreLife Eatery
restaurant franchise in Louisville, Kentucky, and operated a
CoreLife Eatery franchise in Clarksville, Indiana.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. W.D. Kent. Case No. 24-30673) on March 14,
2024. In the petition signed by William Flynn, managing member, the
Debtor disclosed up to $500,000 in assets and up to $1 million in
liabilities.

Joseph H. Haddad, Esq., at Seiller Waterman LLC, represents the
Debtor as legal counsel.


CORENERGY INFRASTRUCTURE: Unsecureds Unimpaired in Plan
-------------------------------------------------------
Corenergy Infrastructure Trust, Inc., filed a a Disclosure
Statement for the Chapter 11 Plan OF Reorganization dated Feb. 25,
2024.

Headquartered in Kansas City, Missouri, CorEnergy operates for tax
purposes as a real estate investment trust ("REIT").  Its stock is
widely held and it operates under the oversight of a board of
directors that meets the independence standards of the New York
Stock Exchange ("NYSE"). Since its founding, CorEnergy has focused
on owning and leasing energy midstream infrastructure assets, or
operating energy midstream companies. Between February 2021 and
January 2024, CorEnergy's business consisted principally of owning
businesses that own and operate (1) a natural gas pipeline and
related assets in Missouri and (2) crude oil pipelines in
California.

On Feb, 6, 2023, CorEnergy announced that due to the significant
decline in the Crimson business, the Board of Directors suspended
dividends on the Company's common and Preferred Stock.  Because the
Preferred Stock dividend is cumulative, meaning that undeclared
dividends must be paid before any distribution can be made on the
Common Stock, the prospects for resuming the Common Stock dividend
became increasingly doubtful. The growing burden of the cumulative
Preferred Stock dividend was a significant contributing factor in
the precipitous decline of CorEnergy common stock price in 2023.

The Plan implements a pre-negotiated restructuring agreed by and
among the Debtor and certain of the Debtor's major stakeholders,
including certain Holders representing approximately 90% in
principal amount of the Senior Notes, which will result in a
significant reduction in the Debtor's total indebtedness.

The Plan contemplates several restructuring transactions.  The
anticipated benefits of the Plan include, without limitation:

   * Reduction of the Senior Notes to approximately 38% of the
current indebtedness;

   * the Pro Rata distribution of a cash pool of $23.6 million to
Holders of Senior Note Claims, plus a full recovery to Holders of
General Unsecured Claims;

   * conversion of the remaining amount of indebtedness into
approximately 86.41% - 88.96% of the equity in the Reorganized
Debtor;

   * the Pro Rata Distribution of 8.25% - 10.15% of the equity in
the Reorganized Debtor to the Holders of Preferred Stock; and

   * reserving the remaining equity in the Reorganized Debtor
(2.79% - 3.44%) for allocation to the Grier Members consistent with
Crimson LLC Operating Agreements;

   * the assumption of the RSA, employment agreements, among other
agreements, through the Plan as of the Effective Date; and

   * prompt emergence from Chapter 11.

The Plan provides for a comprehensive restructuring of the Debtor's
prepetition obligations, preserves the going-concern value of the
Debtor's business and maximizes stakeholder recoveries.  To
evidence their support of the Debtor's restructuring, holders of
approximately 90% in principal amount of Senior Notes executed the
Restructuring Support Agreement, a copy of which is attached hereto
as Exhibit B.

Under the Plan, Class 3 General Unsecured Claims will recover 100%
of their claims.  Each holder shall receive, at the election of the
Debtor or Reorganized Debtor, as applicable, Payment in full in
Cash on account of such Claim either (i) on the Effective Date or
(ii) on the date due in the ordinary course of business in
accordance with the terms and conditions of the particular
transaction giving rise to such Allowed General Unsecured Claim.
Class 3 is unimpaired and not entitled to vote on the Plan.

The Debtor shall fund distributions under the Plan with cash on
hand, including Cash from operations.  The Reorganized Debtor will
pay or cause to be paid the Cash payments to be made pursuant to
the Plan.

From and after the Effective Date, the Reorganized Debtor, subject
to any applicable limitations set forth in any post-Effective Date
agreement, shall have the right and authority without further order
of the Bankruptcy Court to raise additional capital and obtain
additional financing as the Reorganized Debtor deems appropriate.

The  key dates and deadlines for the Chapter 11 case are:

   Voting Record Date: March 13, 2024

   Deadline for entry of an order approving the Disclosure
Statement: April 25, 2024 (60 calendar days after the Petition
Date)

   Deadline to object to entry of (i) an order approving the
Disclosure Statement on a final basis and (ii) the Confirmation
Order: On or before April 22, 2024

   Voting Deadline for Holders of Secured Debt Claims and General
Unsecured Claims to vote to accept or reject the Plan: On or before
April 22, 2024

   Deadline for entry of the Confirmation Order: June 10, 2024 (105
calendar days after the Petition Date)

   Deadline for the occurrence of the Effective Date: 30 calendar
days after the date of entry of the Confirmation Order

Proposed counsel for the Debtor:

     Mark T. Benedict, Esq.
     John J. Cruciani, Esq.
     HUSCH BLACKWELL LLP
     4801 Main Street, Suite 1000
     Kansas City, MO 64112
     Tel: (816) 983-8000
     Fax: (816) 983-8080
     E-mail: mark.benedict@huschblackwell.com
             john.cruciani@huschblackwell.com

A copy of the Disclosure Statement dated Mar. 15, 2024, is
available at https://tinyurl.ph/TklZi from PacerMonitor.com.

              About CorEnergy Infrastructure

CorEnergy Infrastructure Trust, Inc. is a Maryland corporation
formed in 2005 as a Business Development Company under the
Investment Company Act of 1940, but since 2012 has operated for tax
purposes as a real estate investment trust ("REIT"). Its stock is
publicly traded and widely held, and it operates under the
oversight of a board of directors that meets the independence
standards of the New York Stock Exchange. Since its conversion to a
REIT in 2012, CorEnergy has focused on owning and leasing energy
midstream infrastructure and operating energy midstream companies.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. W.D. Mo. Case No. 24-40236) on February 25,
2024, with $14,492,662 in assets and $118,415,403 in liabilities.
David J. Schulte, officer, signed the petition.

Judge Cynthia A. Norton oversees the case.

Mark T. Benedict, at HUSCH BLACKWELL LLP, is the Debtor's legal
counsel.


COVENANT SURGICAL: S&P Withdraws 'CCC+' LT Issuer Credit Rating
---------------------------------------------------------------
S&P Global Ratings withdrew all of its ratings on Covenant Surgical
Partners Inc., including the 'CCC+' long-term issuer credit rating.
At the time of the withdrawal, its outlook on the company was
negative.

This action follows Covenant Surgical Partners Inc.'s repayment of
its rated debt following a refinancing.



CPM HOLDINGS: S&P Alters Outlook to Negative, Affirms 'B' ICR
-------------------------------------------------------------
S&P Global Ratings revised its outlook on CPM Holdings Inc. to
negative from stable and affirmed its ratings, including its 'B'
issuer credit rating and 'B' issue-level ratings on the company's
first-lien revolving credit facility and term loan.

The negative outlook reflects S&P's uncertainty in CPM's demand
prospects and potential weakness in earnings, which could reduce
funds from operations (FFO) cash interest coverage below 1.5x and
keep S&P Global Ratings-adjusted debt to EBITDA above 6.5x
excluding preferred equity (about 9x including preferred) during
the next 12 months.

S&P said, "We believe CPM could face weakening near-term demand for
new equipment in fiscal 2024 amid high interest rates and continued
inflation. CPM's bookings and backlog surged in fiscal years 2021
and 2022, and it posted record earnings in 2023. In the first
fiscal quarter of 2024, however, revenue declined 24% and EBITDA
declined 48% year over year, partly because of a challenging
comparison with an exceptionally strong first fiscal quarter of
2023. While we acknowledge the inherent quarterly lumpiness in its
new machines business, we believe this downward trend could reflect
customers' near-term uncertainty. Higher interest rates, inflation,
and lingering economic concerns could drive a prolonged pause in
capacity expansion efforts. In the longer term, we expect CPM will
continue to benefit from key secular trends that include increasing
global demand for renewable diesel, biomass wood pellets for
heating, and power generation; and high-protein food including
poultry, pork, and alternative protein products. However, the
spending cycle for capital equipment in these end markets tends to
be cyclical. Our base case forecast assumes softening demand in
fiscal 2024, driven by continued delays in project timing.

"However, we expect solid growth in CPM's higher-margin aftermarket
business. Aftermarket sales are considerably less sensitive to
capital spending cycles than new machine sales, accounting for
about 37% of CPM's revenue in fiscal 2023. Over the past two years,
CPM generated record revenue growth, and the company is poised to
benefit from the resulting larger installed base of equipment. In
fiscal 2024, we expect this higher-margin revenue stream will
partially offset the impact of lower new machine volumes on overall
revenue and earnings.

"Free operating cash flow (FOCF) is linked to the pace of bookings,
and we expect moderately positive cash flow in fiscal 2024. CPM
collects nonrefundable upfront cash deposits when customers book
orders, resulting in FOCF that is typically pro-cyclical with
demand. In the second half of 2023, reduced bookings contributed to
a cash outflow from working capital and modestly negative S&P
Global Ratings-adjusted FOCF. In 2024, we expect bookings will
slightly outpace revenue, leading to moderately positive FOCF under
our base-case forecast. However, a key downside risk in our
forecast is a dramatic slowdown in new orders. Although CPM has a
healthy pipeline of new orders, greater-than-expected delays in
project timing could lead to FOCF underperformance.

"KED's preferred equity investment does not change CPM's cash flow
characteristics. In December 2023, the cash proceeds of KED's $400
million investment went to sponsor owner American Securities. This
instrument is perpetual and earns an annual payment-in-kind (PIK)
dividend. We treat the preferred equity as debt under our hybrid
criteria given its ownership by a single investor, and we expect it
will increase leverage metrics about 2½ turns at fiscal year-end
2024. Nevertheless, we do not believe the new investment materially
impairs CPM's creditworthiness given its lack of cash payments and
no option to convert from PIK to cash interest, subordination to
all debt, and perpetual duration.

"The negative outlook reflects our uncertainty in CPM's demand
prospects and potential weakness in earnings, which could reduce
FFO cash interest coverage below 1.5x and keep S&P Global
Ratings-adjusted debt to EBITDA above 6.5x excluding preferred
equity (about 9x including preferred) over the next 12 months."

S&P could lower its ratings on CPM if it expects:

-- FFO to cash interest coverage will decline below 1.5x and
remain there or S&P Global Ratings-adjusted debt to EBITDA
excluding preferred equity will remain above 6.5x (or 9x including
preferred), because of for example weakness in bookings and revenue
generation or operational missteps; or

-- Consistently negative FOCF generation, because for example of a
slowdown in new orders, which would reduce upfront cash payments.

S&P could revise its outlook on CPM to stable if it expects:

-- FFO cash interest coverage to remain at or above 1.5x and S&P
Global Ratings-adjusted debt to EBITDA excluding preferred equity
to decline below 6.5x (or 9x including preferred) and remain there,
including potential debt-funded acquisitions or dividends; or

-- The company to generate positive FOCF on average over a
business cycle.

S&P said, "Governance factors are a moderately negative
consideration in our credit rating analysis of CPM, as is the case
for most rated entities owned by private-equity sponsors. We
believe the company's highly leveraged financial risk profile
reflects corporate decision-making that prioritizes the interests
of controlling owners. This also reflects the generally finite
holding periods and a focus on maximizing shareholder returns.

"Environmental and social factors are an overall neutral
consideration in our credit rating analysis. The company designs
and produces process systems and equipment for use in the oilseed,
animal feed, thermal and extrusion processing, and other end
markets. Weather conditions have a limited impact on CPM's
business. While the company faces some risk of farm commodity price
fluctuations, long-term demand is tied more closely to consumer
consumption and GDP trends."



CROCKETT PATHWAYS: Seeks to Tap Hunter Hayes PC as Special Counsel
------------------------------------------------------------------
Crockett Pathways LLC seeks approval from the U.S. Bankruptcy Court
for the Southern District of Texas to employ Hunter Hayes PC as its
special counsel.

The firm's services include:

     a) representing the Debtor in any suit brought by or against
Wild Frontier Acquisitions LLC in any court of appropriate
jurisdiction;

     b) representing the Debtor in Adversary No. 23-03215, styled
Konstantin Savvon v. Chong Sophia Han aka Sophia Han, Individually,
and Crockett Pathways LLC;

     c) handling any appeals that may result from the litigation;
and

     d) performing any other legal services that may be appropriate
in connection with the prosecution of the litigation.

The firm will charge these rates:

     Charles Clinton Hunter   $385 per hour
     Paralegal                $175 per hour
     Law Clerk                $85 per hour

The firm received a retainer in the amount of $10,000.

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

The firm can be reached through:

     Charles Clinton Hunter, Esq.
     HAYES HUNTER PC
     4265 San Felipe Street, Suite 1000
     Houston, TX 77027
     Telephone: (469) 694-5376
     Facsimile: (713) 583-7047
     Email: chunter@hayeshunterlaw.com

              About Shambhala Treatment Center, LLC

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

Shambhala Treatment Center LLC filed its voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. S.D. Tex.
Case No. 23-33463) on Sep. 5, 2023. The petition was signed by
Chong Sophia Han as representative of the Debtor. At the time of
filing, the Debtor estimated $1 million to $10 million in both
assets and liabilities.

Judge Eduardo V Rodriguez oversees the case.

Charles Clinton Hunter, Esq. at Hayes Hunter, PC represents the
Debtor as counsel.


CSI COMPRESSCO: S&P Withdraws 'B-' Issuer Credit Rating
-------------------------------------------------------
S&P Global Ratings withdrew all of its ratings on CSI Compressco
L.P., including the 'B-' issuer credit rating. This follows the
company's successful acquisition by Kodiak Gas Services LLC and the
subsequent repayment of its first- and second-lien notes on April
1, 2024. At the time of the withdrawal, S&P ratings on CSI
Compressco were on CreditWatch, where it placed them with positive
implications on Jan. 31, 2024.



CURO GROUP: Moody's Downgrades CFR to C & Alters Outlook to Stable
------------------------------------------------------------------
Moody's Ratings has downgraded Curo Group Holdings Corp.'s
corporate family rating to C from Ca and its senior secured debt
rating to C from Caa3. At the same time, the senior unsecured debt
rating was affirmed at C. The outlook was changed to stable from
negative. Following the actions, Moody's will withdraw Curo's
ratings.

RATINGS RATIONALE

On March 25, 2024, Curo announced that it had filed for voluntary
relief under Chapter 11 bankruptcy and entered into a restructuring
plan with its noteholders and stakeholders. This action followed
Curo's recent solicitation of the holders of its 1.5L notes to
amend the indenture and extend the 5 business day grace period
related to the non-payment of interest to 30 calendar days. Moody's
viewed the extension of the grace period as a missed payment
default and was a driver of the February 12, 2024 downgrade of the
ratings.

If the restructuring plan is approved by the Bankruptcy Court, the
consenting noteholders have agreed to exchange their 7.5% Senior
1.5 and 2 Lien Secured Notes due 2028 (approximately $682 million
and $318 million principal and accrued interest, respectively) for
new equity interests in the reorganized firm.

The C ratings of the firm's senior secured and senior unsecured
debt ratings (applying to the 1.5L notes and the 2L notes,
respectively) reflect Moody's expectation of elevated severity on
those securities.

Moody's has decided to withdraw the ratings for its own business
reasons.

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


DASEKE COMPANIES: Moody's Withdraws 'B1' CFR Amid TFI Transaction
-----------------------------------------------------------------
Moody's Ratings has withdrawn all ratings for Daseke Companies,
Inc., including its B1 corporate family rating, B1-PD probability
of default rating and SGL-2 speculative grade liquidity rating. The
outlook was changed to rating withdrawn from stable.

RATINGS RATIONALE

This rating action follows the acquisition of Daseke by TFI
International Inc., which was completed on April 1, 2024. As part
of the acquisition, Daseke's rated debt, consisting of a senior
secured term loan, was fully repaid.

Daseke Companies, Inc. was a direct subsidiary of Daseke, Inc.,
which was a publicly listed provider of open deck transportation
and logistics services.


DAY ONE DISTRIBUTION: Taps Stewart Nixon as Financial Advisor
-------------------------------------------------------------
Day One Distribution LLC seeks approval from the U.S. Bankruptcy
Court for the Southern District of Texas to employ Stewart Nixon as
financial advisor.

The firm will provide these services:

     a. provide business and debt restructuring advice, including
business strategy;

     b. assist or prepare a weekly 13-week cash flow forecast and
related financial and business models that can be utilized to
understand Company liquidity;

     c. review the inventory to determine its' salability and to
provide monetization alternatives;

     d. assist in making operational decisions, including those
which will or potentially will, affect operations, contracting,
accounting, collection of accounts, cash and cash disbursements,
and all similar business undertakings;

     e. assist in or implement cost containment procedures;

     f. assist in managing and controlling cash, cash outflows and
financing commitments, such as contractual obligations and
compensation, that expend cash;

     g. upon authorization, cancel, commit to, or renegote all
contracts;

     h. assist in asset redeployment opportunities as deemed
appropriate;

     i. assist with negotiating with the Debtor's creditors,
prospective purchasers, equity holders, equity committees, official
committee of unsecured creditors and all other
parties-in-interest;

     j. evaluate and make recommendations in connection with
strategic alternatives as needed to maximize the value of the
Company; and may include any additional and necessary professional
services; and

     k. render such other duties as are mutually agreed upon.

The firm will be paid at a flat rate of $25,000 per month

Stewart Nixon, a financial consultant, 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:

     Stewart Nixon
     4008 Clarke Ave,
     Fort Worth, TX 76107
     Tel: (713) 410-2096
     Email: stewartnixon@gmail.com

              About Day One Distribution LLC

Day One Distribution LLC is engaged in the manufacturing and sale
of sports nutrition and dietary supplements.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Tex. Case No. 24-31133) on March 14,
2024. In the petition signed by Michael Bischoff, as CEO of Zero
Day Nutrition Company, Managing Member, the Debtor disclosed up to
$10 million in both assets and liabilities.

Judge Eduardo V. Rodriguez oversees the case.

Melissa A. Haselden, Esq., at Haselden Farrow PLLC, represents the
Debtor as legal counsel.


DBMP LLC: Asbestos Claimants Ask Court to Toss Data Access Request
------------------------------------------------------------------
Yun Park of Law360 reports that the asbestos injury claimants in
the two Chapter 11 cases of CertainTeed spinoff DBMP LLC and
Aldrich Pump LLC have asked a North Carolina judge to reject DBMP's
request to access Aldrich Pump's asbestos claims records, saying it
is unnecessary and invading the claimants' privacy.

                          About DBMP LLC

DBMP, LLC is a North Carolina limited liability company and the
direct parent company of Millwork & Panel LLC, which manufactures
vinyl siding and polyvinyl chloride (PVC) trim products for the
construction market at facilities it owns in Claremont, N.C. and
Social Circle, Ga. It is a defendant in tens of thousands of
asbestos-related lawsuits pending in courts throughout the United
States.

DBMP sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. W.D.N.C. Case No. 20-30080) on Jan. 23, 2020.  At the time
of the filing, the Debtor disclosed assets of between $500 million
and $1 billion and liabilities of the same range.

Judge J. Craig Whitley presides over the case.

The Debtor tapped Jones Day as bankruptcy counsel; Bates White LLC
as consultant; Robinson, Bradshaw & Hinson, P.A. and Schiff Hardin
LLP as special counsel; and Epiq Corporate Restructuring, LLC as
claims, noticing and balloting agent. The Debtor also tapped
Donlin, Recano and Company, Inc., to oversee the submission of
personal injury questionnaires by claimants.

The official committee of asbestos personal injury claimants
appointed in the Debtor's case tapped Robinson & Cole, LLP and
Caplin & Drysdale, Chartered as its bankruptcy counsel. Hamilton
Stephens Steele Martin, PLLC is the committee's local counsel.

The court approved the appointment of Sander L. Esserman as the
future claimants' representative in the Debtor's case. Mr. Esserman
tapped Young Conaway Stargatt & Taylor, LLP and Stutzman, Bromberg,
Esserman & Plifka, a Professional Corporation, as his bankruptcy
counsel. Alexander Ricks PLLC is the FCR's North Carolina counsel.

Forrest Bridges is appointed as the discovery referee in this
Chapter 11 case. Adam Steele, a lawyer practicing in North
Carolina, is tapped as his research assistant.


DEE FORD'S WEST: Hires Alabama Consumer Law as Attorney
-------------------------------------------------------
Dee Ford's West, LLC seeks approval from the U.S. Bankruptcy Court
for the Northern District of Alabama to employ Alabama Consumer Law
Group, LLC as attorney.

The firm will provide these services:

     a. give the applicant legal advice with respect to his powers
and duties as a Debtor-in-Possession;

     b. negotiate and formulate a plan of reorganization under
Chapter 11 which will be acceptable to his creditors;

    c. deal with secured lien claimants regarding arrangements for
payments of his debts and contesting the validity of the same;

    d. prepare the necessary petition, plan, orders, reports and
other legal papers; and

    e. perform all other services which may be necessary.

The firm will be paid at these rates:

     Harvey B. Campbell       $600 per hour
     J. Gabriel Carpenter     $300 per hour
     Megan Campbell           $300 per hour

The firm will be paid a retainer in the amount of $7,500.

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

Harvey B. Campbell, Esq., a partner at Alabama Consumer Law Group,
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:

     Harvey B. Campbell, Esq.
     Alabama Consumer Law Group
     P.O. Box 756
     Talladega, AL 35161
     Tel: (256) 761-1858
     Email: buddy @aclg.law

              About Dee Ford's West, LLC

Dee Ford's West, LLC sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. N.D. Ala. Case No. 24-40320) on March 19,
2024, with up to $50,000 in assets and up to $10 million in
liabilities. Dewey Lankford Ford, owner, signed the petition.

Judge James J. Robinson presides over the case.

J. Gabriel Carpenter, Esq., at Alabama Consumer Law Group, LLC
represents the Debtor as bankruptcy counsel.


DIGITAL MEDIA: $225MM Bank Debt Trades at 55% Discount
------------------------------------------------------
Participations in a syndicated loan under which Digital Media
Solutions LLC is a borrower were trading in the secondary market
around 45.1 cents-on-the-dollar during the week ended Friday, April
5, 2024, according to Bloomberg's Evaluated Pricing service data.

The $225 million payment-in-kind Term loan facility is scheduled to
mature on May 25, 2026.  About $218.8 million of the loan is
withdrawn and outstanding.

Headquartered in Clearwater, Florida, Digital Media Solutions, Inc.
is a provider of data-driven, technology-enabled digital
performance advertising solutions connecting consumers and
advertisers within the auto, home, health, and life insurance, plus
a long list of top consumer verticals.



DIOCESE OF ROCHESTER: Insurer CNA Proposes $201-Mil. Plan
---------------------------------------------------------
The Continental Insurance Company ("CNA") submitted a Disclosure
Statement in support of Second Amended Chapter 11 Plan of
Reorganization for the Diocese of Rochester dated March 15, 2024.

The CNA Plan is an offer to Survivors of a total compensation fund
of $201.35 million, which Survivors will be able to access
immediately after confirmation of the CNA Plan, the occurrence of
the Effective Date, and the evaluation of claims by the Abuse
Claims Reviewer.

The compensation fund under the CNA Plan will be funded by prior
monetary commitments from the Diocese and the other Settling
Insurers, plus an additional $75 million from CNA. The money
contributed by the Diocese and the insurers is in exchange for
releases and injunctive protection against certain future claims.

Under the CNA Plan, each Survivor may opt to submit his or her
claim to an Abuse Claim Reviewer and receive a prompt compensation
offer. The offer will be based on the Abuse Claims Reviewer's
evaluation of the nature and circumstances of the abuse suffered by
the Survivor, the impact of the abuse on the Survivor. Survivors
who wish to pursue their Abuse Claims in court may do so freely,
without needing to obtain permission. Survivors who litigate will
be paid on any recovery from the compensation fund, subject to
certain limitations described herein.

A summary of the CNA Plan is as follows:

* The CNA Plan is funded as follows:

   - $75 million from CNA
   - $55 million from the Debtor and non-debtor entities related to
the Diocese
   - $50 million from Interstate Fire & Casualty Company and
National Surety Corporation
   - $19.5 million from Certain London Market Insurers
   - $1.1 million for Certain Underwriters at Lloyd's, London
   - $750,000 from First State Insurance Company

* Beginning shortly after the Effective Date of the CNA Plan, the
Abuse Claims
Reviewer will determine Survivor compensation as follows:
   
   - Each Abuse Claim will be evaluated by the Abuse Claim
Reviewer, who will assign a point total from 0 to 100 according to
the following Evaluation Factors:

      1. Nature of Abuse:

         a. Duration;
         b. Frequency/number of instances;
         c. Degree of intrusiveness into child's body (e.g.,
clothed/unclothed, masturbation by or of perpetrator, oral
penetration, anal penetration, vaginal penetration);
         d. Level or severity of force / violence / coercion /
threats; control of environment (e.g., boarding school, orphanage,
trip under supervision of perpetrator, day school, Perpetrator's
employment relationship with the Diocese);
         e. Number of Perpetrators of the Diocese that abused the
Claimant; physical pain suffered;
         f. Grooming;
         g. Relationship of the Claimant to the Perpetrator;
         h. Location of abuse, including but not limited to
isolated location, rectory, church, cabin, orphanage, etc.; and/or
         i. Additional factors that may be provided by the
Claimant.

      2. Impact of the Abuse:

         a. School behavior problems;
         b. School academic problems;
         c. Getting into legal trouble as a minor;
         d. Loss of faith;
         e. Damage to family relationships / interpersonal
difficulties;
         f. Mental health symptoms, including but not limited to:
          
            • Depression;
            • Suicide attempt or suicidal ideation;
            • Anxiety;
            • Substance abuse;
            • Sexual acting out;
            • Runaway;
            • Flashbacks;
            • Nightmares;

         g. Adult and current functioning:

            • Criminal record as an adult;
            • Underemployment/unemployment;
            • Relationship problems;
            • Substance abuse;
         
          h. Physical health symptoms, including but not limited
to:

            • Physical manifestations of emotional distress;
            • Gastrointestinal issues;
            • Headaches, high blood pressure;
            • Physical manifestations of anxiety;
            • Erectile dysfunction;
            • Heart palpitations;
            • Sexually-transmitted infections;
            • Physical damage caused by acts of abuse;
            • Reproductive damage;
            • Self-cutting; and/or
            • Other self-injurious behavior;

         i. The risk of the foregoing factors affecting the Abuse
Claimant in the future based on the Abuse Claimant's age at the
present time; and/or

         j. Additional factors

   - The Trustee will calculate a Trust Settlement Offer for each
Survivor based on the Survivor's percentage share of the total
points assigned to all Survivors, applied to the available
compensation fund. By way of example, if a total of 30,000 points
are assigned to all Survivors, and Survivor A is assigned 90
points, Survivor A's percentage share would be 90 divided by
30,000, or 0.3%. If the total available compensation fund
(following establishment of certain reserves discussed below) is
$200 million, then Survivor A would be offered 0.3% of $200
million, or $600,000.

   - If a Survivor accepts the Trust Settlement Offer, the Survivor
will promptly be paid the full amount of his or her accepted Trust
Settlement Offer. One of the lawyers for the law firm representing
the Committee in this case has stated that, in a case like this
one, the time from initial funding of the trust to initial
distributions to survivors is often as short as a few months or
even a few weeks.

   - Survivors will not be compensated for claims alleging punitive
damages or
for multiple, exemplary, statutory, or enhanced damages.

* Survivors can also choose to litigate against the Diocese in
court, as follows:

   - A Survivor who wishes to litigate may reject the Trust
Settlement Offer and, instead, file and pursue a lawsuit (a "Tort
Claim"). If the Survivor obtains a Final Judgment after litigation
of his or her Tort Claim, then the following payments may be made:

      o If the amount of the Final Judgment is less than or equal
to the amount of his or her Trust Settlement Offer, the Survivor
would promptly be paid the amount of the Final Judgment.

      o If the amount of the Final Judgment is greater than the
amount of his or her Trust Settlement Offer, the Survivor would
promptly be paid the amount of the Trust Settlement Offer. In
addition, after all Tort Claims are litigated to Final Judgment,
Survivors holding Final Judgments in excess of their Trust
Settlement Offers would then be paid their respective Excess
Recovery Amounts, meaning the amounts based on the difference
between the Final Judgment and the Trust Settlement Offer. If there
are insufficient funds to pay all Excess Recovery Amounts in full,
then each Survivor will receive his or her respective percentage
share of the available funds, determined based on their respective
Excess Recovery Amounts.

   - Excess Recovery Amounts will be paid from the Payment Reserve.
Initial funding for the Payment Reserve will be $500,000. If a
Survivor obtains a Final Judgment in an amount less than the amount
of his or her Trust Settlement Offer, then the Survivor will
receive the amount of the Final Judgment award, and the difference
between the lower Final Judgment and the higher Trust Settlement
Offer will be transferred to the Payment Reserve, and will be used
to pay Excess Recovery Amounts as described above.
      
   - Survivors who choose to litigate will not be compensated for
any multiple, exemplary, statutory, enhanced, or punitive damages.

* The following amounts may be allocated to other reserves and
expenses:

   - The Payment Reserve used to pay Excess Recovery Amounts, if
any, which will have initial funding of $500,000.

   - The Unknown Abuse Claims Reserve to compensate unknown future
claims, which will be determined by the court-appointed Unknown
Claimant Representative, and which are estimated by the Plan
Proponent to not exceed $500,000.

   - The fees of the Unknown Claimant Representative, who is
proposed to be compensated at the hourly rate of $850 per hour,
subject to a cap of $100,000 in total fees.

   - Trust Expenses to administer the Trust, such as payments to
the Trustee and the Abuse Claims Reviewer, to compensate them for
their work, in amounts estimated to not exceed $175,000 in total.

   - The DOR Entities' Post-Effective Date Costs, meaning the fees
and expenses reasonably incurred by the Diocese or Participating
Parties in connection with assisting with the administration of the
Allocation Protocol. The DOR Entities' Post-Effective Date Costs
will be no more than $75,000. The Reorganized Diocese and any
Participating Parties may defend any Tort Claim, but at their own
expense.

   - CNA is not aware of any Non-Settling Insurers, and therefore
does not expect that the Trust will pursue any Insurance Claims
against Non-Settling Insurers; accordingly, the CNA Plan does not
set aside funding for the Trust to pursue such Insurance Claims.

   - These amounts total $1,350,000, meaning that the net amount
available for the Trust to distribute to Survivors will be at least
$200 million.

* The non-debtor parties receiving releases under the CNA Plan
are:

   - The Participating Parties, defined as the Parishes, Schools,
Other Catholic Organizations, and other entities listed on Exhibit
A to the CNA Plan. Under the CNA Plan, the contributions being made
on behalf of the Participating Parties is the same as under the
Debtor's proposed plan.

   - The Settling Insurers. Under the CNA Plan, all known insurance
will be settled. There are no known non-settling insurers.

These parties will be exculpated (i.e., protected from liability)
from all acts or omissions that occurred during or in connection
with the bankruptcy case, including as to the formulation,
negotiation, and pursuit of confirmation of the CNA Plan: the
Diocese; the Reorganized Diocese; CNA and the other Settling
Insurers; the Mediators; the Unknown Claimant Representative; the
Abuse Claims Reviewer; and their related affiliates, as defined in
the CNA Plan.

The CNA Plan offers Survivors the choice to secure $75 million in
committed funding from CNA now, without any need for further
litigation. The total amount available to Survivors under the CNA
Plan is $201.35 million, less the reserves and administrative
expenses that CNA estimates will be no more than $1.35 million,
leaving a total fund available to pay Survivors of at least $200
million.

The alternative to the CNA Plan is the Diocese Plan.  The Diocese
Plan would provide initial funding of $126.35 million -- $75
million less than the CNA Plan -- and zero in upfront funding from
CNA.

Survivors can be compensated from the Trust under both plans, and
compensation awards would be based on similar Evaluation Factors
under both plans.  Both plans propose to use the same Abuse Claims
Reviewer, Roger Kramer, who has served in this role in other
diocesan bankruptcy cases.  However, because CNA is not
contributing any initial funding to the Diocese Plan, the initial
average awards will be lower under the Diocese Plan, compared with
the CAN Plan.

Instead of CNA's committed funding of $75 million, the Diocese Plan
relies on post-bankruptcy litigation to recover from CNA.
Specifically, some Survivors will retain the right to sue the
Diocese or Participating Parties (in name only) to try to obtain
judgments, which they can then try to recover in a second lawsuit
against CNA. Both litigations -- first to obtain a judgment against
the Diocese, and then to obtain coverage from CNA to pay the
judgment -- could take a long time, and there is a risk that
Survivors may not prevail.

Under the Diocese Plan, many Survivors, whose abuse occurred
outside the alleged CNA policy years of 1952 to 1977, will not be
authorized to bring lawsuits at all, and they may or may not get to
share in recoveries from other Survivors' lawsuits. That means
Survivors in non-CNA years may receive a smaller recovery than
other Survivors with similar claims.

Because the CNA Plan does not require post-bankruptcy litigation in
order for CNA to contribute to Survivor compensation, CNA expects
the costs to administer the Trust to be very low. Because the
Diocese Plan depends on litigation to recover against CNA, its
administrative costs would likely be higher.

Aside from the issue of how Survivors would obtain compensation
from CNA, there are not many differences between the two plans.
Both plans allow the Diocese to reorganize and continue its
religious and charitable missions, while providing improved
protocols for the protection of children. Both plans release the
Diocese and Participating Parties from liability and eliminate the
chance to seek punitive or exemplary damages.

CNA does not want to litigate against Survivors. That is why it has
proposed its own plan and offered an additional $75 million to
compensate Survivors. However, CNA believes the Debtor breached a
2022 Insurance Settlement Agreement with CNA and is pursuing a
plan— the Diocese Plan—that is prejudicial to CNA's legal
rights. If the Diocese Plan is confirmed, CNA would have appeal
rights.  An appeal would likely further delay Survivor
compensation.

The Diocese has been in bankruptcy for more than four years, during
which time no abuse lawsuits under the New York Child Victims Act
have gone forward against the Diocese and no Survivors have
received compensation from the Diocese. Nearly two years ago, on
May 20, 2022, the Diocese announced a settlement with CNA in the
amount of $63.5 million and, together with settlements from the
Diocese's other insurers, proposed a total compensation fund of
$147.75 million to be available for Survivors. The Committee
objected then, but now supports a cash settlement fund of $126.35
million—$20 million less in committed funding—along with the
assignment of insurance rights against CNA to the Trust.

CNA vigorously disputes that the insurance rights are worth the
amounts the Committee apparently ascribes to them, but obtaining
definitive court rulings about the value of the insurance rights is
expected to take years.

The CNA Plan offers Survivors the chance to choose for themselves
which plan they prefer, based on their own personal circumstances
and how much risk and delay they are willing to bear. A vote in
favor of the CNA Plan is a vote for more certain compensation,
sooner, and without any Survivor having to engage in litigation to
receive payment from CNA. But, if a Survivor prefers a lower
initial payout from a smaller fund with the possibility of an
additional payout later, if post-bankruptcy lawsuits against the
Diocese and CNA are successful, he or she should vote for the
Diocese Plan.

Under the Plan, Class 3 consists of General Unsecured Claims –
Each allowed General
Unsecured Claim will receive Cash in two installments each equal to
50% of the Allowed amount of such General Unsecured Claim.  Class 3
General Unsecured Claims are Impaired.

On the Confirmation Date, or as soon as practicable thereafter, the
Trust will be established for the exclusive benefit of the holders
of Abuse Claims.

As of the Effective Date, the Trust will assume all responsibility
for preserving, managing, and distributing Trust Assets. The Trust
will assume all liability of the Diocese, Participating Parties,
and Settling Insurers in respect of the Abuse Claims, and all Abuse
Claims will become Channeled Claims.

The Trust will be funded by these contributions:

   * CNA Cash Contribution: $75 million
   * DOR Entities' Cash Contribution: $55 million
   * Interstate Settlement: $50 million
   * LMI Settlement: $19.5 million
   * Underwriters Settlement: $1.1 million
   * First State Settlement: $750,000

A Trustee will be appointed to make Trust Distributions to Abuse
Claimants, based on an evaluation of all Abuse Claims by the Abuse
Claims Reviewer. Under the CNA Plan, any compensation awarded for
Abuse Claims will come from the Trust.

The Trustee shall have the right to pursue Insurance Claims against
Non-Settling Insurers (if any). The Trustee will set aside a
reserve for the payment of Unknown Abuse Claims and Trust Expenses,
including paying the Trustee and retained professionals and funding
DOR Entities' Post-Effective Date Costs.

Attorneys for The Continental Insurance Company, successor by
merger to Commercial Insurance Company of Newark, New Jersey and
Firemen's Insurance Company of Newark, New Jersey:

     Jeffrey A. Dove, Esq.
     BARCLAY DAMON LLP
     Barclay Damon Tower
     125 East Jefferson Street
     Syracuse, NY 13202
     Tel: (315) 413-7112
     Fax: (315) 703-7346
     E-mail: jdove@barclaydamon.com

     Mark D. Plevin, Esq.
     CROWELL & MORING LLP
     Three Embarcadero Center, 26th Floor
     San Francisco, CA 94111
     Tel: (415) 986-2800
     E-mail: mplevin@crowell.com
     
     David Christian, Esq.
     DAVID CHRISTIAN ATTORNEYS LLC
     105 West Madison Street, Suite 2300
     Chicago, IL 60602
     Tel: (312) 282-5282
     E-mail: dchristian@dca.law

          -and-

     Miranda H. Turner, Esq.
     CROWELL & MORING LLP
     1001 Pennsylvania Avenue, N.W.
     Washington, DC 20004
     Tel: (202) 624-2500
     E-mail: mturner@crowell.com

A copy of the Disclosure Statement dated March 15, 2024, is
available at https://tinyurl.ph/odSxQ from PacerMonitor.com.

                  About The Diocese of Rochester

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

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

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

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

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


DISPATCH ACQUISITION: S&P Alters Outlook to Neg., Affirms 'B-' ICR
------------------------------------------------------------------
S&P Global Ratings revised its outlook on Dispatch Acquisition
Holdings LLC (Denali) to negative from stable. S&P affirmed the
'B-' issuer credit rating. S&P also affirmed the 'B-' issue-level
rating and '3' (rounded estimate: 50%) recovery rating on the
company's first-lien secured credit facility.

S&P said, "The negative outlook on Dispatch reflects our view that
leverage will remain above our previous expectations and that there
is now less cushion, making the company more vulnerable to
potential disruptions or headwinds.

"The outlook revision follows our expectations for elevated
leverage in 2024, however liquidity remains adequate. Dispatch's
converted products segment, especially Imperial Western Products
(IWP), has underperformed in 2023 due to unfavorable commodity
prices affecting renewable identification number (RIN) credit
trading margins. We expect the downward trend to continue through
2024, and as such leverage has weakened below our previous
expectations. In addition to converted products, recurring
maintenance has been lagging following a stronger 2022 due to a
delay in key projects and unfavorable weather disruptions. Dispatch
has since exited the wastewater specialties business. Offsetting
the downside, Dispatch will benefit from new key contract wins in
depackaging by expanding its recycling bulk fruits and vegetables
to any packaged food items. We expect the company to focus on
cost-saving initiatives and operating efficiency over the next 12
months to improve profitability.

"We expect Dispatch's financial risk to remain highly leveraged and
liquidity to remain adequate. Although the company's revenues
increased in 2021-2023, benefitting from a full year of IWP,
operating performance and leverage remain weaker than we previously
expected from weather-related disruptions, macroeconomic
uncertainty, and commodity headwinds constraining IWP's converted
products. We anticipate the company's funds from operations to
total debt will remain well below 12% on a weighted-average basis
and debt to EBITDA to remain above 8.5x. We view S&P Global
Ratings-adjusted weighted-average debt to EBITDA as weaker than
that of similar industry and 'B' category rated peers such as
Interstate Waste Services Inc. and LRS Holdings LLC.

Dispatch benefits from high barriers to entry and leading market
shares to help drive profitability. Waste management services are
sticky and create barriers to entry due to high switching costs for
customers. The cost of failure significantly outweighs the cost of
service. Specifically, nine of Dispatch's top 10 customers have
been contracted with the company for at least five years, six for
at least 10 years. More than 90% of the business provides recurring
services that are considered critical and nondiscretionary for its
customers. The company also maintains a national network of reuse
sites secured by permits and a geographic proximity to transfer
waste streams to reuse outlets. Also, Dispatch's customer and
application-specific treatment processes are difficult to replicate
for smaller industry players.

In addition, the company owns an extensive fleet of specialized
equipment that improved with the addition of IWP, including more
than 850 trucks, 1,600 trailers, and 500 storage containers and
tanks. Dispatch is the industry leader in sustainable services for
industrial food processing and food waste collection for
supermarkets. Its strong barriers to entry, customer stickiness,
and leading market positions lead to average profitability.

Landfill avoidance and diminishing landfill capacity are major
trends increasing demand for sustainable specialty waste services.
Landfill capacity has decreased over the past 20 years, and S&P
expects the trend to continue amid tightening regulations in some
states that ban organic waste at landfills. Dispatch does not send
its waste to landfills, but rather repurposes various organic waste
streams.

The negative outlook reflects S&P's view that Dispatch's credit
measures will remain weaker than expected over the next 12 months,
primarily behind commodity headwinds in the converted products
business. This segment, following the 2022 acquisition of IWP, has
underperformed due to unfavorable commodity prices affecting RIN
credit trading margins, and thus operating performance, leading to
weaker credit metrics.

S&P may lower its ratings on Dispatch over the next 12 months if:

-- Business conditions in the organic water waste streams and food
waste collection deteriorate such that EBITDA substantially
declines, raising adjusted leverage that we deem unsustainable
above 10x;

-- The company consistently generates negative free cash flow
stemming from meaningful integration missteps or loss of major
contracts, constraining liquidity and/or tightening covenant
cushion;

-- It has prolonged negative free cash flow;

-- Dispatch undertakes a transaction that S&P's view as a
distressed exchange; or

-- Liquidity reduces such that sources is less than 1.2x uses.
S&P may take a positive rating action on Dispatch, including
revising our outlook to stable, over the next 12 months if:

-- Leverage trends toward 8x and we believe the company's
financial policy, including debt-financed acquisitions and
shareholder returns, supports this improved leverage; and

-- The company continues to generate positive free operating cash
flow and maintains adequate liquidity.

Environmental factors are a positive consideration in S&P's credit
rating analysis of Dispatch. Landfill avoidance and diminishing
landfill capacity drive demand for sustainable specialty waste
services, a key competitive advantage.

Governance is a moderately negative consideration, as it is for
most rated entities owned by private-equity sponsors. S&P believes
the company's highly leveraged financial risk profile points to
corporate decision-making that prioritizes the interests of
controlling owners. This also reflects private-equity sponsors'
generally finite holding periods and focus on maximizing
shareholder returns.



DODD DRILLING: Taps McKenzie Pape & Company as Financial Advisor
----------------------------------------------------------------
Dodd Drilling, LLC seeks approval from the U.S. Bankruptcy Court
for the Northern District of Georgia to employ McKenzie, Pape &
Company, LLC, as its accountants and financial advisors.

The firm will render these services:

     a) prepare tax returns with supporting schedules and perform
any bookkeeping functions necessary for preparation of those
returns; and

     b) provide other accounting and consulting services requested
by the Debtor and its counsel.

As disclosed in the court filings, McKenzie represents no interest
adverse to the estate in the matter upon which it is to be
retained.

The firm can be reached through:

     Mary E. Pape, EA
     McKenzie, Pape & Company, LLC
     300 Old Dawson Village Road, Suite 120
     Dawsonville, GA 30534
     Phone: (706) 265-4000
     Email: info@mckenziepape.com

                About Dodd Drilling, LLC

Dodd Drilling, LLC owns and operates a construction drilling
company specializing in drilling boreholes into the soil to allow
subsurface site investigation and data collection.

The Debtor filed a petition under Chapter 11, Subchapter V of the
Bankruptcy Code (Bankr. N.D. Ga. Case No. 24-20212) on Feb. 23,
2024, with as much as $10 million in both assets and liabilities.
Dustin Dodd, managing member, signed the petition.

Judge James R. Sacca oversees the case.

Theodore N. Stapleton, Esq., at Theodore N. Stapleton, P.C.,
represents the Debtor as legal counsel.


EGAE LLC: Court OKs Cash Collateral Access Thru April 10
--------------------------------------------------------
The U.S. Bankruptcy Court for the District of Alaska authorized
EGAE, LLC to use cash collateral on an interim basis in accordance
with the budget, with a 10% variance, through April 10, 2024.

The Debtor requires the use of cash collateral to continue its
ongoing operations in the ordinary course of business, and in order
to avoid disruption of such operations.

MidCap Funding Investment X LLC contends the Debtor is currently
indebted to MidCap as of the petition date in the amount of $10.8
million.

As partial adequate protection for the diminution of any interest
that MidCap holds in prepetition Collateral as a result of the
Debtor's use of cash collateral, MidCap is granted replacement
liens in the Debtor's postpetition assets of the same kind, type,
and nature as the Prepetition Collateral in which MidCap held any
lien. Any Postpetition Lien in Postpetition Collateral granted will
be in the same order, priority, validity and enforceability as any
prepetition lien in Prepetition Collateral securing the claim of
MidCap in the same type of assets. To the extent of any diminution
in value of MidCap's interest in the Prepetition Collateral due to
cash collateral use which is not otherwise protected by the
Postpetition Lien granted, MidCap will retain its rights under
Section 11 U.S.C. 507(b).

During the cash collateral period the Debtor will pay to MidCap a
payment of $41,000, payable on or before the 10th day of each
month, to be applied to accrued post-petition interest. The payment
will not affect or waive the rights of MidCap to assert in any
future proceeding before the Court the right to additional adequate
protection payments or seek recovery of all default interest, fees,
costs or other charges set forth in any Loan documents.

A further interim hearing on the matter is set for April 10 at 9:30
a.m.

A copy of the court's order and the Debtor's budget is available at
https://urlcurt.com/u?l=66ESey from PacerMonitor.com.

The Debtor projects total expenses, on a monthly basis, as
follows:

     $122,503 for April 2024;
     $118,603 for May 2024; and
     $118,603 for June 2024.

                        About EGAE, LLC

EGAE, LLC owns and operates an apartment building in Anchorage,
Alaska. The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Ala. Case No. 23-00169) on October 5,
2023. In the petition signed by Marc Marlow, manager, the Debtor
disclosed up to $50 million in assets and up to $10 million in
liabilities.

Judge Gary Spraker oversees the case.

John C. Smith, Esq., at Gerald K. Smith and John C. Smith Law
Offices, PLLC, represents the Debtor as legal counsel.


EGAE LLC: US Trustee Says Plan Disclosures Inadequate
-----------------------------------------------------
The Acting United States Trustee, Gregory M. Garvin, filed an
objection to the Chapter 11 Egae, LLC's Disclosure Statement for
Plan of Reorganization Dated January 4, 2024 insofar as it does not
contain adequate information as required by 11 U.S.C. s 1125(a).

On Oct. 13, 2023, the Debtor filed its Schedule A/B, which valued
its primary asset, the McKinley Tower apartment building (the
"Property"), as being worth $9,566,000.  On Feb. 7, 2024, Midcap
filed a proof of claim asserting a secured claim against the
Property in the amount of $10,783,942 (the "MidCap Claim").  Claims
Register Claim 1-1.  To date, no other claims have been filed, and
the Debtor has neither objected to the Midcap Claim nor filed an
adversary seeking to challenge its validity.

Attached to the Disclosure Statement was the Debtor's liquidation
analysis, which does not appear to include any values for chapter 5
claims, notwithstanding the fact that according to the Debtor's
most recent amended SOFA the Debtor paid insiders Kenco Building
Services, LLC $208,134, and MMDT LLC $548,944 in the year preceding
the case.
   
Also absent from the analysis is the value of the unpaid insurance
proceeds. Similarly, the projections later filed in conjunction
with the Plan do not appear to include the $200,000 new value
contribution.

The Disclosure Statement is also missing a significant portion of
the information required by local bankruptcy rule 3016-2(b), most
especially the list required by rule 3016-2(b)(10)[M] and [N].

The Disclosure Statement fails to satisfy the "adequate
information" standard insofar as there is insufficient information
regarding the justifications for separate classification of the
unsecured claims of Carol Holden CSCG claims which will be entitled
to post-confirmation perfected security interests, notwithstanding
the fact those claims would not have otherwise qualified for
secured creditor treatment pre-petition. Other unsecured creditors
are entitled to this information so that they can better assess
whether those claims are substantially dissimilar warranting
separate classification under s 1122(a) and whether their better
treatment is unfairly discriminatory in contravention of s
1129(b)(1).

Similarly, there is insufficient information provided about the
$200,000 "new value" contribution including the contributor's
finances and their ability to pay it, and whether that amount plus
the "value" of the reduced management fee is equivalent to the
value being retained by current equity.

The Disclosure Statement also fails to provide sufficient
information to tenants about the nature of their potential cure
claims and a far more detailed description should be included in
the Disclosure Statement about the circumstances surrounding the
Debtor's use of the security deposit funds, the plans to replenish
those funds as well as the identity of the claimants whose deposits
were wrongfully taken. At this point, there is no information in
the record which would clearly alert the tenants of the need to
file a cure claim to account for their misappropriated security
deposits.

The Debtor also needs to amend the liquidation analysis to account
for assets which would be available for a chapter 7 trustee to
pursue, including, but not limited to claims seeking to recover
potentially preferential and fraudulent transfers.

                       About EGAE, LLC

EGAE, LLC owns and operates an apartment building in Anchorage,
Alaska. The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Ala. Case No. 23-00169) on October 5,
2023. In the petition signed by Marc Marlow, manager, the Debtor
disclosed up to $50 million in assets and up to $10 million in
liabilities.

Judge Gary Spraker oversees the case.

John C. Smith, Esq., at Gerald K. Smith and John C. Smith Law
Offices, PLLC, is the Debtor's legal counsel.


EIGER BIOPHARMACEUTICALS: Delays Annual Report Amid Chapter 11
--------------------------------------------------------------
Eiger BioPharmaceuticals, Inc. notified the Securities and Exchange
Commission via Form 12b-25 that the Company is unable to file its
Annual Report on Form 10-K for the fiscal year ended December 31,
2023, within the prescribed time period without unreasonable effort
and expense.

As previously disclosed, on April 1, 2024, the Company and its
direct subsidiaries filed voluntary petitions for relief under
chapter 11 of Title 11 of the United States Code in the United
States Bankruptcy Court for the Northern District of Texas. The
Debtors will continue to operate their businesses 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. The Chapter 11
Cases are currently jointly administered under the caption In re
Eiger BioPharmaceuticals, Inc., et al., Case No. 24-80040.

In the period leading up to the filing of the Bankruptcy Petitions,
the Company was principally engaged in addressing
bankruptcy-related matters. The Company's financial, accounting and
administrative personnel devoted substantially all of their time to
the maintenance of the Company's ongoing operations. Due to the
considerable time and resources the Company's management is
devoting to the Bankruptcy Petitions, and the need to prepare and
review the disclosures required in the Annual Report as a result of
the Bankruptcy Petitions, the Company is unable to prepare and
timely file the Annual Report within the prescribed time period
without unreasonable effort or expense.

The Company has been working diligently to finalize the Annual
Report and currently anticipates filing the Annual Report as
promptly as practicable and within the extension period provided by
Rule 12b-25 under the Securities and Exchange Act of 1934, as
amended; however, there can be no assurance as to when the Company
will be able to do so.

               About Eiger Biopharmaceuticals

Palo Alto, California-based Eiger BioPharmaceuticals, Inc. is a
commercial-stage biopharmaceutical company focused on the
development of innovative therapies for rare metabolic diseases.
The Company's shares traded on Nasdaq under the symbol "EIGR."

Eiger Biopharmaceuticals Inc. and its subsidiaries sought relief
under Chapter 11 of the U.S. Bankruptcy Code (Bankr. N.D. Texas
Lead Case No. 24-80040) on April 1,2024.  In its petition, Eiger
listed $38.8 million in assets and $53.1 million in liabilities as
of the bankruptcy filing.

Eiger is represented by Sidley Austin LLP as its legal counsel,
Alvarez & Marsal as its financial advisor and SSG Capital Advisors,
LLC as its restructuring investment banker.  Kurtzman Carson
Consultants LLC is the claims agent.


ELECTRICAL COMPONENTS: In Talks With Lenders for $1.1-Bil. Loan
---------------------------------------------------------------
Ellen Schneider, Carmen Arroyo, and Carmen Arroyo of Bloomberg Law
report that Cerberus-backed Electrical Components International has
held discussions with private credit firms for a new loan that
would refinance the company's broadly syndicated debt, according to
people familiar with the matter.

The new financing package includes a $930 million term loan, a $100
million revolver and a $100 million delayed draw term loan, said
the people, who asked not to be identified because the matter is
private.  Houlihan Lokey is advising on the transaction, the people
said.

Conversations are preliminary and the size and details of the
financing could change, they added.

                   About Electrical Components

Headquartered in St. Louis, Missouri, ECI is a global manufacturer
of wire harnesses and a provider of value-added assembly services
with operations in two principal segments: appliances and specialty
industrials.  ECI has been owned by private equity firm KPS Capital
Partners, LP since May 2014.


ELECTRONICS FOR IMAGING: $875MM Bank Debt Trades at 18% Discount
----------------------------------------------------------------
Participations in a syndicated loan under which Electronics For
Imaging Inc is a borrower were trading in the secondary market
around 82.3 cents-on-the-dollar during the week ended Friday, April
5, 2024, according to Bloomberg's Evaluated Pricing service data.

The $875 million Term loan facility is scheduled to mature on July
23, 2026.  About $835.6 million of the loan is withdrawn and
outstanding.

Electronics for Imaging is a worldwide provider of products,
technology and services leading the transformation of analog to
digital imaging.



ELEMENT SOLUTIONS: Moody's Affirms Ba2 CFR, Outlook Remains Stable
------------------------------------------------------------------
Moody's Ratings affirmed Element Solutions Inc's Ba2 corporate
family rating, Ba2-PD probability of default rating, the Ba1
ratings on its backed senior secured revolving credit facility and
its senior secured first lien term loan B, and the B1 rating on its
senior unsecured notes. The Speculative Grade Liquidity (SGL)
rating of SGL-1 remains unchanged. The rating outlook remains
stable.

RATINGS RATIONALE

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

The rating is constrained by Element Solutions' significant
exposure to the cyclical automotive and electronics industries, and
expectations for additional share repurchases and bolt-on M&A.
While the company has demonstrated sufficient progress in adhering
to its financial policy following the sale of Arysta and subsequent
recapitalization, Moody's adjusted leverage has consistently been
closer to the upper end of the range for the Ba rating category,
thereby constraining the rating.

Element Solutions has maintained a long-term 3.5x net leverage
target (per management's calculation). The company's leverage, as
measured by this calculation, was below this targeted level at
YE2023 and is expected to further improve in 2024 based on the
expectation for EBITDA improvement year-over-year, free cash flow
generation and resulting cash build. However, Moody's adjusted
leverage (gross debt / EBITDA) at YE2024 will be higher, at around
4.0x, which is closer to the upper end of the range for the Ba
rating category, improving from 4.5x at YE2023.

The SGL-1 rating reflects Element Solutions' very good liquidity
profile, which Moody's expect the company to maintain over the next
12 months. The company had available cash on the balance sheet of
approximately $289 million and availability of $369 million, net of
letters of credit, under its $375 million backed revolving bank
credit facility as of December 31, 2023. Moody's expects Element
Solutions to generate positive free cash flow in 2024, although
there is no explicit commitment around its use. Following the
refinancing completed late last year, the company's earliest
maturity is the revolver in 2027.

The stable outlook reflects expectations that the company will
continue to maintain strong margins and generate positive free cash
flow, even as Moody's adjusted leverage remains closer to the
weaker end of the range for the Ba rating category. Additionally,
it reflects expectation for a balanced use of free cash flow for
shareholder-friendly actions and bolt-on M&A.

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

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

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

Moody's would likely consider a downgrade if leverage is sustained
above 4.0x, free cash flow is negative for a sustained period, or
the company makes a large debt-financed acquisition or
extraordinary dividend payment.

Headquartered in Fort Lauderdale, FL, Element Solutions Inc
produces a wide array of specialty chemicals and materials
primarily sold into the automotive, electronics and industrial
markets with leading positions in a number of niche markets. The
company operates in two business segments: Electronics and
Industrial & Specialty. Element Solutions had sales of
approximately $2.3 billion for the last twelve months ended
December 31, 2023.

The principal methodology used in these ratings was Chemicals
published in October 2023.


EMPLOYBRIDGE LLC: $925MM Bank Debt Trades at 17% Discount
---------------------------------------------------------
Participations in a syndicated loan under which Employbridge LLC is
a borrower were trading in the secondary market around 83.5
cents-on-the-dollar during the week ended Friday, April 5, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $925 million Term loan facility is scheduled to mature on July
19, 2028.  The amount is fully drawn and outstanding.

Employbridge, LLC operates as an industrial staffing company. The
Company offers temporary associates in manufacturing, logistics,
warehousing, and contact centers.



ENVIRI CORP: S&P Alters Outlook to Stable, Affirms 'B+' ICR
-----------------------------------------------------------
S&P Global Ratings revised its outlook on Enviri Corp. to stable
from negative and affirmed its 'B+' issuer credit rating.

The stable outlook reflects S&P's view that Enviri will modestly
increase its revenue and profitability and generate positive free
operating cash flow (FOCF), reducing its S&P Global
Ratings-adjusted debt leverage to the low- to mid-4x area over the
next 12 months.

S&P said, "We expect that Enviri will sustain S&P Global
Ratings-adjusted EBITDA margins in the mid- to high-teens area in
2024. Enviri materially improved its operating income in 2023
because of increased pricing, as well as operational cost-reduction
initiatives and efficiencies. We expect the company to sustain
these improvements in 2024. Clean Earth's profitability was
significantly affected by transportation, disposal container, and
fuel costs in the first half of 2022; however, Enviri focused on
increasing prices and lowering operating costs in the back half of
2022 which resulted in a substantial improvement in Clean Earth's
operating performance in 2023. We forecast that this segment will
continue to benefit from increased demand in its health care,
industrial, and rail end markets, along with higher prices. In our
view, the company's sales mix may skew toward lower-margin products
and services in 2024, which will partially offset the benefits. We
do not incorporate per- and polyfluoroalkyl (PFAS) remediation work
into our forecast at this time, as we view this work to be a
longer-term tailwind for Clean Earth.

"In its Environmental segment we anticipate that steel production
volume will remain low, but that Enviri will be able to win new
contracts to expand its current service offerings, continue to have
high renewal rates with current contacts, focus on its ecoproducts
that have more environmental benefits from slag, such as AgrowSil
and cement additives, and increase prices to improve its operating
performance. Therefore, we anticipate a modest expansion of the
company's S&P Global Ratings-adjusted EBITDA margins within the
16%-18% area in 2024, and expect it to sustain this level going
forward.

"We continue to monitor the sale of Enviri's rail segment and
renegotiations of its contracts. Due to the prolonged sale process
of its rail business, we no longer factor a sale into our
projections. The sale, which was announced in late 2021, continues
to be delayed due to its three European key rail manufacturing
contracts. Enviri continues to work through renegotiations to
reduce the estimated liquidated damages Enviri has under the
contracts, which reduces the amount of money that would be paid as
damages for failure to perform under the contract. We forecast that
S&P Global Ratings-adjusted leverage (not including the sale of
rail) to be in the low- to mid-4x area in 2024, improving to the
low-4x by the end of 2025. If the company were to sell the rail
business by the end of 2024, S&P Global Ratings-adjusted leverage
could fall to around 4x or less.

"We forecast Enviri will generate positive FOCF in 2024. Although
Enviri's FOCF is weak relative to similarly rated peers, with a
reported outflow in 2023, we believe it will improve materially in
2024. We forecast that positive FOCF from the Clean Earth and
Environmental segment will more than offset a cash outflow from the
rail business, which we expect to improve but remain negative.
Therefore, we anticipate S&P Global Ratings-adjusted FOCF in the
$30 million to $40 million range in 2024.

"The stable outlook reflects our view that Enviri will achieve a
modest improvement in its operating performance, generate positive
FOCF, and continue to reduce its S&P Global Ratings-adjusted debt
leverage to the low- to mid-4x area over the next 12 months."

S&P could lower the rating on Enviri if:

-- Its S&P Global Ratings-adjusted debt leverage rises and remains
above 5x over the next 12 months; or

-- It consistently has negative FOCF.

S&P could raise the rating on Enviri if:

-- It reduces its S&P Global Ratings-adjusted leverage below 4x
and sustains it at this level, inclusive of acquisitions and
shareholder returns; and

-- It sustains positive FOCF generation.

S&P said, "While less likely in the short term, we could also
consider ratings upside if we see the company build a track record
of more stable operating performance following the transition to a
more environmental services-oriented business.

"Governance factors are a moderately negative consideration in our
credit rating analysis of Enviri. In our view, this is evidenced by
sustained high debt levels following the transformation of the
business, coupled with management turnover in 2022 due to weak
profitability at the company's Clean Earth segment, and lack of
managerial continuity, although we acknowledge that Enviri has made
significant strides improving the Clean Earth segment.

"Environmental and social factors are neutral to the rating. From
an environmental perspective, Enviri is focused on offering
environmental solutions to its customers in the form of treating,
recycling, and repurposing steel and metals, and hazardous waste
and soil. Enviri has committed to reducing the energy and carbon
intensity of its operations by 2025, and to avoid more than 25
million tons of carbon emissions from its recycling and repurposing
solutions from 2019 to 2025. Enviri has to meet stringent
regulations by federal, state, and local authorities in order to
handle, process, and dispose of waste. We believe Enviri's focus on
remediation will be a longer-term tailwind for the company,
especially with the remediation of PFAS. Although Enviri is
transforming to an environmental solutions business, we still view
the environmental segment as heavily tied to steel production,
which in our view is volatile."



EYE CARE: Committee Taps Genesis Credit as Financial Advisor
------------------------------------------------------------
The official committee of unsecured creditors of Eye Care Leaders
Portfolio Holdings, LLC and its affiliates seek approval from the
U.S. Bankruptcy Court for the Northern District of Texas to employ
Genesis Credit Partners LLC as its financial advisor.

The firm will render these services:

     a. participate in in-person and telephonic meetings of the
Committee and subcommittees formed thereby;

     b. assist and advise the Committee in its meetings and
negotiations with the Debtors and other parties in interest
regarding these Chapter 11 Cases;

     c. become familiar with and analyzing the Debtors' cash
collateral budgets, assets and liabilities, and overall financial
condition;

     d. reviewing financial and operational information furnished
by the Debtors;

     e. assist the Committee in analyzing claims asserted against,
and interests in, the Debtors, and in negotiating with the holders
of such claims and interests;

     f. assist with the Committee's review of the Debtors'
Schedules of Assets and Liabilities, Statements of Financial
Affairs, and other financial reports prepared by the Debtors;

     g. assist the Committee in its investigation of the acts,
conduct, assets, liabilities, management, and financial condition
of the Debtors, of the relevant Lindberg entities, and of the
historic and ongoing operation of their businesses;

     h. assist the Committee in its analysis of and negotiations
with the Debtors, of the relevant Lindberg entities, or any third
party related to, financing, asset, disposition transactions,
compromises of controversies, and assumption and rejection of
executory contracts and unexpired leases;

     i. monitor and assist with the sale process, interact with the
Debtors' investment banker and report to the Committee thereto;

     j. assist the Committee in its investigation of the validity
of the Debtors' prepetition debt and/or liens and any other
potential claims against prepetition debt holders;

     k. assist the Committee in its analysis of, and negotiations
with the Debtors or any third party related to the formulation,
confirmation, and implementation of any chapter 11 plan and all
documentation related thereto;

     l. assist and advise the Committee with respect to
communications with the general creditor body in these Chapter 11
Cases;

     m. review and analyze complaints, motions, applications,
orders, and other pleadings filed with the Court, and assisting the
Committee concerning responses thereto;

     n. assist the Committee in its review and analysis of, and
negotiations with the Debtors and their non-Debtor affiliates
related to, intercompany claims and transactions;

     o. review and analyze analyses or reports prepared in
connection with the Debtors' potential claims and causes of action,
advise the Committee with respect to formulating positions thereon,
and perform such other diligence and independent analysis as may be
requested by the Committee;

     p. advise the Committee with respect to applicable federal and
state regulatory issues, as such issues may arise in these Chapter
11 Cases;

     q. if necessary, participate as a witness in hearings before
the Court with respect to matters upon which GCP has provided
advice; and

     r. other activities as approved by the Committee, the
Committee's counsel, and as agreed to by GCP.

GCP has agreed to apply a 10% discount to its standard rates and
such discounted hourly rates are as follows:

     a. $715 to $900 for Partners
     b. $495 to $625 for Directors/Managers
     c. $390 to $495 for Associates/Vice-Presidents
     d. $230 to $355 for Analysts

As disclosed in the court filings, GCP is a "disinterested person,"
as that term is defined in section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Edward Kim
     Genesis Credit Partners LLC

     About Eye Care Leaders Portfolio Holdings, LLC

Eye Care Leaders Portfolio Holdings, LLC, provides a suite of
software specifically geared towards ophthalmology and optometry
practices, practice management, surgical, revenue cycle management
(RCM), MIPS reporting and more.  Eye Care Leaders is a one-stop
shop for eye care specialists and their patients.

Eye Care Leaders and more than 30 of its affiliates sought relief
under Chapter 11 of the U.S. Bankruptcy Code (Bankr. D. Tex. Lead
Case No. 24-80001) on Jan. 16, 2024.  In the petition filed by
CEO/portfolio Sophie Turrell, Eye Care disclosed $100 million to
$500 million in assets against $500 million to $1 billion in debt.

The Hon. Michelle V. Larson presides over the cases.

Gray Reed is the Debtors' bankruptcy counsel.  B. Riley Financial
Inc. is the Debtors' financial advisor.

The U.S. Trustee for Region 6 appointed an official committee to
represent unsecured creditors in the Chapter 11 cases of Eye Care
Leaders Portfolio Holdings, LLC and its affiliates. The committee
hires Kilpatrick Townsend & Stockton LLP as counsel and Force Ten
Partners, LLC as financial advisor.


FAST FLOW: Seeks to Hire Dennery PLLC as Bankruptcy Counsel
-----------------------------------------------------------
Fast Flow Plumbing, LLC seeks approval from the U.S. Bankruptcy
Court for the Eastern District of Kentucky to hire J. Christian
Dennery and Dennery, PLLC as its counsel.

The firm's services include:
     
    (a) advising Debtor about their rights, powers and duties as a
debtor in possession;

     (b) advising and assisting Debtor with the preparation of the
petition, schedules, and statements of financial affairs;

     (c) analyzing the claims of the creditors, and negotiate with
such creditors;

     (d) investigating the acts, conduct, assets, rights,
liabilities and financial condition of the debtor and the
debtor’s business;

     (e) advising and negotiating the sale of any or all assets of
the Debtor;

     (f) investigating, filing and prosecuting any claims behalf of
the estate;

     (g) drafting and proposing a plan of reorganization;

     (h) appearing for the Debtor and Debtor in Possession at any
hearings, conferences, and other proceedings;

     (i) preparing and/or reviewing motions, applications, proposed
orders, and other documents filed with the Court;

     (j) initiating any appropriate proceedings to avoid
prepetition transfers and/or recover assets for the benefit of the
estate; and

     (k) delivering any and all other legal services as may be
required that are in the best interest of the estate or the
creditors.

The firm will be paid at these rates:

     Attorneys         $150 to $300 per hour
     Paralegals        $100 per hour

The firm has received a retainer in the amount of $5,000 on Feb.
22, 2024 and another $5,000 on March 28, 2024.

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

J. Christian A. Dennery, Esq., a partner at Dennery, 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:

     J. Christian A. Dennery, Esq.
     Dennery, PLLC
     7310 Turfway Rd, Suite 550
     Florence, KY 41042
     Tel: (859) 445-5495
     Fax: (859) 286-6726
     Email: jcdennery@dennerypllc.com

        About Fast Flow Plumbing, LLC

Family-owned and -operated, Fast Flow Plumbing is provider of
plumbing and trenchless service in Lexington, KY.

Fast Flow Plumbing, LLC filed its voluntary petition for relief
under Chapter 11 of the Bankruptcy Code (Bankr. E.D. Ky. Case No.
24-50346) on March 26, 2024, listing up to $50,000 in assets and $1
million to $10 million in liabilities. The petition was signed by
Donald Fitzpatrick as CEO and corporate representative.

Judge Gregory R Schaaf presides over the case.

J. Christian Dennery, Esq. at DENNERY PLLC represents the Debtor as
counsel.


FAXON ENTERPRISES: Wins Interim Cash Collateral Access
------------------------------------------------------
The U.S. Bankruptcy Court for the Southern District of Texas,
Galveston Division, authorized Faxon Enterprises, Inc. d/b/a
Henderson Fabrication to use cash collateral, on an interim basis,
in accordance with the budget.

The Debtor has an immediate and critical need to use the
Pre-Petition Collateral to preserve and operate its businesses and
effectuate a restructuring of its business and to maintain the
value of its bankruptcy estate until the Final Hearing to consider
entry of the Final Order by the Court.

Newtek Small Business Finance, LLC assert an interest in the
Debtor's cash collateral.

As adequate protection, the Prepetition Secured Parties are granted
a valid, binding, continuing, enforceable, fully-perfected
replacement security interest in and lien on all assets of Debtor
and its estate. Such replacement liens and security interests (i)
are subordinate only to any prior existing and validly perfected
liens and security interest in such assets, (ii) are automatically
perfected, and (iii) except to the extent of any such
subordination, they are first priority replacement liens and
security interests in all of the Debtor's assets.

The Prepetition Secured Parties are also granted an allowed
administrative expense claim against the Debtor on a joint and
several basis with priority over all other administrative claims in
the Chapter 11 Case (subject only to the Carve Out), including all
claims of the kind specified under 11 U.S.C. sections 503(b) and
507(b), which administrative claim will have recourse to and be
payable from all prepetition and post petition property of the
Debtor, excluding the Carve Out.

The Adequate Protection Liens/replacement liens granted to the
Pre-Petition Secured Lenders are automatically perfected without
the need for filing of a UCC-1 financing statement with the
Secretary of State's Office or any other such act of perfection.

The Debtor will maintain insurance on the Pre-Secured Lenders'
collateral and pay taxes when due.

The "Carve-Out" will mean: (a) quarterly fees required to be paid
pursuant to 28 U.S.C. section 1930(a)(6) plus interest at the
statutory rate; and any fees payable to the Clerk of the Bankruptcy
Court; (b) actually incurred expenses included in the Budget but
unpaid as of the termination of the Debtor's right to use cash
collateral under the Interim Order; and (c) the aggregate amount of
any fees and expenses of an estate professionals included in the
Budget which are actually incurred, but unpaid as of the
termination of the Debtor's right to use cash collateral.

These events constitute an "Event of Default":

(a) If the Debtor breaches any term or condition of the Order;

(b) if the case is converted to a case under Chapter 7 of the
Bankruptcy Code;

(c) if the Debtor is removed from possession and a Chapter 11 or
other Trustee, such as the Subchapter V Trustee, is appointed to
take over Debtor's business/operations; and

(d) If the case is dismissed.

A further interim hearing on the matter is set for April 22, 2024
at 1:30 p.m.

A copy of the order is available at https://urlcurt.com/u?l=Wa0YTc
from PacerMonitor.com.

                 About Faxon Enterprises, Inc.

Faxon Enterprises, Inc. sought protection under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. S.D. Tex. Case No. 24-80075) on March
24, 2024. In the petition signed by James E. Faxon, owner, the
Debtor disclosed up to $10 million in both asset and liabilities.

Judge Jeffrey P. Norman oversees the case.

Nicholas Zugaro, Esq., at Dykema Gossett PLLC, represents the
Debtor as legal counsel.


FILE STORAGE: Suit over Sale of Hardware Survives Dismissal Bid
---------------------------------------------------------------
Judge Craig T. Goldblatt of the United States Bankruptcy Court for
the District of Delaware denied File Storage Ops 1 LLC (FSO 1) and
KB Silver Funding, LLC's (Silvermine) motion to dismiss the
complaint filed by Alpha Sigma Capital Fund, et al. seeking a
declaration that FSO 1 owns the mining hardware in question and an
injunction prohibiting File Storage Partners, LLC, et al. from
using it.

The plaintiffs in this lawsuit lent approximately $2.4 million to
defendant FSO 1 in the summer of 2021.  The operative complaint
alleges that FSO 1 represented that it would use the proceeds of
that loan to acquire hardware used to mine a cryptocurrency known
as Filecoin.

The debtors filed a bankruptcy petition under subchapter 5 of
Chapter 11 in June 2023.  Along with the petition, the debtors also
filed a motion seeking approval of a sale of substantially all of
their assets to Silvermine, the proposed DIP lender.  The asset
purchase agreement makes clear that the debtors were conveying to
the buyers all of the debtors' "rights, title and interest in all
of Sellers' properties, assets and rights of every nature . . . "
At the same time, the debtors made clear that the buyers were
effectively obtaining a quitclaim deed, noting that they "have not
conducted a full inventory of their assets and thus may not be able
to immediately verify the quality, status, or possession of a
particular asset." Testimony from the buyer's representative at the
sale hearing confirmed that Silvermine knew that the debtor's
ownership of certain assets was subject to dispute, and that it
would acquire
in the sale on those assets that the debtors turn out actually to
own.

The plaintiffs are a group that largely overlaps with the
membership of the ad hoc group that objected to the sale.  In their
adversary proceeding, the plaintiffs contend that Silvermine now
has physical possession of the equipment, which they contend the
debtor had commingled with its own assets.  They seek a declaration
that the assets at issue, computer hardware used to mine
cryptocurrency, belong to FSO 1 rather than the buyer. FSO 1, it
turns out, is a non-debtor affiliate of the debtors in these
bankruptcy cases.  The plaintiffs allege that they had made a loan
to FSO 1 in order to finance FSO 1's purchase of the equipment at
issue.

The defendants moved to dismiss the complaint, contending that the
Court lacks subject-matter jurisdiction over the claim and that the
complaint fails to state a claim for which relief can be granted.
In their motion to dismiss briefing and at argument before the
Court, the defendants offer three reasons why the complaint should
be dismissed:

     1. The defendants allege that the Amended Complaint is
insufficiently definitive because it fails to adequately define
"Mining Hardware" or specify the precise equipment that they
believe was owned by FSO 1 and now held by Silvermine.

     2. The defendants allege the complaint is insufficient because
it fails to identify why FSO 1 is the owner of the Mining Hardware.
It claims that the plaintiffs have not alleged that FSO 1 ever
actually obtained Mining Hardware, and therefore, their claims
fail.

     20 The defendants claim the plaintiffs will not suffer any
harm if relief is not granted, because there has not been a breach
under the note.

However, the Court does not believe the plaintiffs are required to
show that FSO 1 has defaulted on the note in order to state a
claim.  They are alleging the debtor and FSO 1 transferred an asset
in which they hold a security interest to Silvermine in violation
of a Court order.  That alleges sufficient injury to survive a
motion to dismiss, the Court notes.

The Court states that bankruptcy courts have the authority to
interpret and enforce their own orders.  This case is, at bottom, a
dispute about the Court's order approving the debtor's asset sale.
That is sufficient to establish the Court's subject-matter
jurisdiction over this dispute, which effectively seeks to enforce
the terms of that order, the Court finds.

In holding the complaint sufficient to state a claim, the Court
does not address the merits of defendants' argument on the facts.
According to the Court, the defendants could certainly be right
that FSO 1, in fact, lent the proceeds of the loan transaction to
the debtors, who in turn used those proceeds to acquire the mining
equipment. That is a matter, however, that is better raised in
connection with a motion for summary judgment, after the plaintiffs
have a reasonable opportunity to take discovery into the facts and
after the Court is presented with an appropriate summary judgment
record, the Court explains.  The Court concludes the defendants'
alternative factual story is not, however, an appropriate basis on
which to dismiss the complaint under Rule 12(b)(6).

A copy of the Court's decision dated April 1, 2024, is available at
https://tinyurl.com/ya4k9n6z

              About File Storage Partners, LLC

File Storage Partners, LLC, offers data processing, hosting, and
related services.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Del. Case No. 23-10877) on June 30,
2023. In the petition signed by Timothy Furey, chief restructuring
officer, the Debtor disclosed $12,230,623 in assets and $30,962,750
in liabilities.

Judge Craig T. Goldblatt oversees the case.

Evan T. Miller, Esq., at Bayard, P.A., is the Debtor's legal
counsel.

Counsel to KB Silver Funding, LLC, the DIP Facility Lender and the
Prepetition Secured Party is Lindsay Zahradka Milne. Esq. at
BERNSTEIN, SHUR, SAWYER & NELSON, P.A. and Alan M. Root, Esq. at
ARCHER & GREINER P.C.

The Subchapter V Trustee is William A. Homony, Esq. at MILLER
COFFEY TATE LLP.



FIRST CREEK VILLAGE: Moody's Upgrades GOLT Rating From Ba1
----------------------------------------------------------
Moody's Ratings has upgraded First Creek Village Metropolitan
District, CO's general obligation unlimited tax (GOLT) rating to
Baa3 from Ba1 and affirmed the Baa3 issuer rating. The stable
outlook has been removed. At the end of fiscal 2022 (December 31
year-end), the district had approximately $18.6 million of total
debt outstanding.

The upgrade of the GOLT rating to Baa3 is driven by very strong
growth in assessed values in fiscal 2024 that significantly
increased taxing headroom on maximum annual debt service under the
maximum adjusted mill levy cap to pay debt service.

RATINGS RATIONALE

The Baa3 issuer rating reflects a small but built-out tax base
valued at $223.9 million that is located favorably within the
Denver metroplex with above median resident income of 118%.
Financial operations remain sound and budgeted fiscal 2024 reserves
will represent 59% of budgeted revenue, which is considered
adequate given the district's limited operational responsibilities.
The rating also incorporates an elevated debt burden that equates
to 8.3% of the full valuation, which will remain high given very
slow principal amortization.

The Baa3 GOLT rating is equivalent to the issuer rating due to
headroom exceeding 90% on maximum annual debt service under the
maximum adjusted mill levy cap to pay debt service.

RATING OUTLOOK

Moody's does not assign outlooks to local governments with this
amount of debt outstanding.

FACTORS THAT COULD LEAD TO AN UPGRADE OF THE RATINGS

-- Material reduction of debt burden below 4% of full value

-- Trend of operating surpluses that bolster reserves
significantly

FACTORS THAT COULD LEAD TO A DOWNGRADE OF THE RATINGS

-- Increased leverage due to tax base contraction or additional
issuance

-- Depletion of reserves

LEGAL SECURITY

The 2019A senior bonds constitute limited tax (convertible to
unlimited tax) general obligations of the district payable from the
senior pledged revenue as provided in the 2019A senior indenture.
The senior pledged revenues are predominantly made up of the senior
property tax revenues, derived from a first lien on the property
taxes generated from a limited property tax levy which is currently
capped at 64.552 mills. The maximum levy may be adjusted when the
assessed value equalization rate is adjusted such that the revenues
generated by the district are unimpaired. Pledged revenues also
includes specific ownership taxes and capital fees. The district
has covenanted to levy at the maximum mill levy until the surplus
fund securing the 2019A bonds reaches the maximum amount of 10% of
the par amount of the 2019A bonds.

PROFILE

First Creek Village Metropolitan District, CO was formed in 2016 to
fund public infrastructure to facilitate residential development
within the district, and includes 380 completed homes covering 109
acres. The district is located within the city and county of Denver
(Aaa stable) and is served by the city and county of Denver S.D. 1
(Aa2 stable).

METHODOLOGY

The principal methodology used in these ratings was US Special
Purpose District General Obligation Debt Methodology published in
November 2022.


FRANK STOLLER: Unsecureds Will Get 100% of Claims in Plan
---------------------------------------------------------
Frank Stoller Construction, Inc., filed with the U.S. Bankruptcy
Court for the Eastern District of Wisconsin a Plan of
Reorganization dated April 1, 2024.

The Debtor is a Wisconsin Chapter 180 corporation, operating a
grading and excavation company during the construction season and a
snow plowing operation during the winter season. For more than 50
years prior to incorporation, the company has operated from its
headquarters at 1401 Perry Street in Algoma, Wisconsin.

The primary goal of this reorganization is to pay the allowed
claims and administrative claims in full through the: i) sale of
real estate holdings ii) if needed, post-petition financing from
the Debtor's principal Russell L. Stoller. The Sale proceeds
available to distribute are expected in two tranches and after
closing costs the net sum available to disburse is forecast at
$699,096.00. The allowed claims all in (exclusive of Bertha Stoller
and the Insider Siblings) total $653,286.07.

The Debtor proposes to sell real estate to raise the funds needed
to pay its creditors in full. Offers to purchase the parcels in the
1st Tranche have been accepted and sale motions to approve these
sales are noticed and it is likely the sales will be approved and
close on or before April 19, 2024.

Upon plan confirmation the first mortgage holder Bertha Stoller
(the mother of RL Stoller the principal of the Debtor) has agreed
to release the mortgage she holds on these properties to assist the
Debtor with funding this plan of reorganization.

The bulk of the Debtor's remaining creditors are all family members
to which the Debtor owes money on promissory notes arising when
Frank Stoller Sr. died, and the company ownership was transferred
via a sale of stock. In exchange for the repurchase of Frank
Stoller Sr.'s ownership the Company gave promissory notes to Frank
Stoller Sr.'s widow, Bertha Stoller, and Frank Stoller Sr.'s other
children Allen Stoller, Dawn Stoller, and Karen S. Patel. (the
"Insider Siblings").

The stock buyback debt owed to the Insider Siblings is unsecured
and will be paid outside the plan pursuant to the terms of the
notes with the consent of the Insider Siblings. The stock buyback
debt owed to Bertha Stoller is secured by mortgages and will be
paid outside the plan pursuant to the mortgage terms with the
consent of Bertha Stoller.

This Plan of Reorganization proposes to pay creditors of the Debtor
from sale of assets, or a loan from Russel L. Stoller.

Class 2 consists of Insider Siblings general unsecured claims.
Class 2 Claimants include the stock buy back notes owed to the
Insider Siblings in the sum in aggregate of $299,688.83 ($99,889.61
claimed by each sibling) shall receive 100% of their allowed
claims, and will be paid outside the plan. The Loan Documents as of
the Petition Date remain in effect. This Class is impaired.

Class 2.1 consists of General Unsecured Claims. Class 2.1 includes
4 claims: WDOR $31,756.43, IRS $61,553.17 shall each receive 100%
of their allowed claims via the sale of real estate or a loan made
to the Debtor by Russel Stoller and said claims shall be paid in
full on or before December 31, 2025 and accrue interest post
confirmation at the rate of 5% per annum. This Class is impaired.

The equity interest of Russel L. Stoller shall be retained subject
to the terms of this Plan.

The Debtor will provide the funds to implement the plan through
voluntary sales of parcels of real estate as described above in two
tranches if the net sale proceeds are insufficient to pay the
claims in full as outlined herein the Debtor may elect to sell
additional real estate or the Debtor's principal can lend money
into the estate to fund these payments. In any event the intent is
to complete all necessary sales on or before December 31, 2025.

A full-text copy of the Plan of Reorganization dated April 1, 2024
is available at https://urlcurt.com/u?l=gKlO37 from
PacerMonitor.com at no charge.

Attorney for the Debtor:

     Virginia E. George, Esq.
     Michael C. Jurkash, Esq.
     SWANSON SWEET LLP
     759 N. Milwaukee St., Suite 305
     Milwaukee, WI 53202
     Telephone: (414) 877-1500; Fax: (414) 269-8479
     Email: vgeorge@swansonsweet.com
            mjurkash@swansonsweet.com

      About Frank Stoller Construction, Inc.

Frank Stoller Construction is an excavating contractor in Algoma,
Wisconsin.

Frank Stoller Construction, Inc. filed its voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. W.D. Wis.
Case No. 23-24505) on Oct. 3, 2023. The petition was signed by
Russell L. Stoller as president. The Debtor estimated $1 million to
$10 million in both assets and liabilities.

Virginia E. George, Esq. at SWANSON SWEET LLP represents the Debtor
as counsel.


FRANKLIN SQUARE: S&P Affirms 'BB' ICR, Outlook Remains Stable
-------------------------------------------------------------
S&P Global Ratings affirmed the 'BB' rating on Franklin Square
Holdings L.P. (FSH) and maintained the stable outlook.

S&P said, "The stable outlook reflects our expectation that
leverage will remain at 3.0x-4.0x during the next 12 months and
that EBITDA coverage metrics will remain in the mid-single digits.
Under our base case scenario, we expect modest growth in EBITDA,
some deleveraging over the next 12 months, and no deterioration in
investment performance."

FSH's S&P Global Ratings-adjusted debt to EBITDA rose to about 3.7x
for 2023, pro forma for the full-year earnings impact from its
acquisition of PA. To finance the acquisition, which closed in June
2023, FSH issued a $150 million term loan A and used cash.
Additionally, as of Dec. 31, 2023, the company had a $9.1 million
contingent liability and an $84.7 million deferred transaction
payable liability (to be paid over three years) related to the
transaction; we incorporate both in our calculation of adjusted
debt. S&P net 80% of accessible cash against debt in our leverage
calculations.

S&P said, "While we expected leverage to be temporarily above 3.0x
post-acquisition, we now anticipate leverage staying at 3.0x-4.0x
over the next 12 months given our expectation for slower
fundraising, which would delay management fee growth.

"Additionally, we expect markdowns of assets at FS KKR Capital
Corp. (FSK), a business development company (BDC) co-managed by KKR
Credit, to result in lower management fees prospectively.
Furthermore, beginning April 2024, FSH's share of revenue from FSK
will be lowered to 50% from 60%. FSK accounts for nearly a quarter
of FSH's assets under management (AUM), and nearly half of FSH's
management fees in 2023 (pro forma for the acquisition of PA). We
expect this contractual change in the earnings split to reduce run
rate earnings by about $40 million, and as result, total management
fee growth will likely be flat to mid-single digits in 2024.

"We expect leverage to decline slightly as FSH rebuilds its cash
balance and pays down the deferred cash consideration related to
the PA acquisition, but to remain 3.0x-4.0x on a weighted average
basis over the next 12 months.

"Despite increasing leverage, the acquisition added significant
scale and diversification to FSH's business profile. We view PA's
focus on primary and secondary fund investing across private equity
and credit for institutional clients as a good complement to FSH's
legacy business managing private credit vehicles with a primarily
retail investor base.

"The combined company had $79 billion AUM as of year-end 2023. PA
accounts for over half of the AUM but a significantly smaller
portion of pro forma revenue, given that PA's advisory AUM carries
lower fee rates.

"We continue to view FSH as comparable with similarly rated peers
such as EIG Management Co. LLC and Fortress (Finco I LLC)-- small,
credit-focused alternative asset managers that operate with 3x-4x
leverage.

"The stable outlook reflects our expectation that leverage will
remain at 3.0x-4.0x during the next 12 months and that EBITDA
coverage metrics will remain in the mid-single digits. Under our
base case scenario, we expect modest growth in EBITDA, some
deleveraging over the next 12 months, and no deterioration in
investment performance.

"We could lower the ratings if the company's investment performance
deteriorates and triggers a significant decrease in management and
incentive fees, if FSH issues further debt, or if cash balances
decline such that leverage approaches 4.0x.

"Although unlikely over the next 12 months, we could raise the
ratings over the longer term if leverage falls comfortably below
3.0x on a sustained basis while the company generates stable
earnings and maintains solid investment performance."



FREIRICH FOODS: Hires Brooks Pierce as Special Counsel
------------------------------------------------------
Freirich Foods, Inc. seeks approval from the U.S. Bankruptcy Court
for the Middle District of North Carolina to employ Brooks, Pierce,
McLendon, Humphrey & Leonard, LLP as special counsel.

The Debtor needs the firm's legal assistance in connection with the
alleged spoliation of the Debtor's product beginning in or about
January 2024 and minimizing damages from and pursuing claims
related to such spoliation.

The firm will be paid at these rates:

      Jamey M. Lowdermilk       $365 per hour
      Robert J. King III        $630 per hour

The firm will be paid a retainer in the amount of $20,000.

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

Jamey M. Lowdermilk, Esq., a partner at Brooks, Pierce, McLendon,
Humphrey & Leonard, 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:

     Jamey M. Lowdermilk, Esq.
     Brooks, Pierce, McLendon,
     Humphrey & Leonard, LLP
     2000 Renaissance Plaza
     230 North Elm Street
     Greensboro, NC 27401
     Tel: (336) 373-8850
     Fax: (336) 378-1001

              About Freirich Foods, Inc.

Freirich Foods, Inc. is a deli meat processor that produces dry
open-oven roasted products. Freirich Foods has been supplying
specialty meats to select grocers and delis since 1921. Although
initially opened in New York, the business is headquartered in
Salisbury, North Carolina today and has been managed by four
generations of the Freirich family.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. M.D. N.C. Case No. 24-50204) on March 20,
2024. In the petition signed by Paul Bardinas, president, the
Debtor disclosed $13,015,005 in assets and $14,524,627 in
liabilities.

Judge Benjamin A. Kahn oversees the case.

John A Northen, Esq., at NORTHEN BLUE LLP, represents the Debtor as
legal counsel.


FREIRICH FOODS: Hires Northen Blue LLP as Counsel
-------------------------------------------------
Freirich Foods, Inc. seeks approval from the U.S. Bankruptcy Court
for the Middle District of North Carolina to employ Northen Blue,
LLP as counsel.

The firm will provide these services:

   a. give the Debtor legal advice with respect to its duties and
powers;

   b. assist the Debtor in the operation of its business, including
an evaluation of the desirability of the continuance of such
business, the ability and means by which some or all of the assets
could be refinanced or liquidated to generate cash for the payment
of such claims as may be allowed in this proceeding, and any other
matter relevant to the case or to the formulation of a plan;

   c. assist the Debtor in the preparation and filing of all
necessary schedules, statement of financial affairs, reports, a
disclosure statement, and a plan;

   d. assist and advise the Debtor in the examination and analysis
of the conduct of the Debtor's affairs and the causes of
insolvency;

   e. assist and advise the Debtor with regard to communications to
the general creditor body regarding any matters of general interest
and any proposed plan of reorganization;

   f. prepare, review or analyze all applications, orders,
statements of operations, and schedules filed with the Court by the
Debtor or other third parties, give advice to the Debtor as to
their propriety, and after approval by the Debtor, consent to
Orders; and

   g. perform such other legal services as may be required and in
the interest of the Debtor, including but not limited to the
commencement and pursuit of such adversary proceedings as may be
authorized, and the defense of pending or future proceedings
brought against the Debtor or affecting property of the estate.

The firm will be paid at these rates:

      John A. Northen              $620 per hour
      Vicki L. Parrott             $510 per hour
      Joanne L. Ayscue, Paralegal  $180 per hour

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

The firm received from the Debtor a retainer of $50,000.

John A. Northen, partner of Northen Blue, LLP, 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.

Northen Blue can be reached at:

     John A. Northen, Esq.
     Northen Blue, LLP
     PO Box 2208
     Chapel Hill, NC 27515
     Tel: (919) 968-4441
     E-mail: jan@nbfirm.com

              About Freirich Foods, Inc.

Freirich Foods, Inc. is a deli meat processor that produces dry
open-oven roasted products. Freirich Foods has been supplying
specialty meats to select grocers and delis since 1921. Although
initially opened in New York, the business is headquartered in
Salisbury, North Carolina today and has been managed by four
generations of the Freirich family.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. M.D. N.C. Case No. 24-50204) on March 20,
2024. In the petition signed by Paul Bardinas, president, the
Debtor disclosed $13,015,005 in assets and $14,524,627 in
liabilities.

Judge Benjamin A. Kahn oversees the case.

John A Northen, Esq., at NORTHEN BLUE LLP, represents the Debtor as
legal counsel.


FRONTIER COMMS: Must Defend Against Copyright Infringement Claims
-----------------------------------------------------------------
Judge Martin Glenn of the United States Bankruptcy Court for the
Southern District of New York entered a Memorandum Opinion and
Order denying the motion of Frontier Communications Corporation, et
al. for judgment on the pleadings pursuant to Federal Rule of Civil
Procedure 12(c) in a dispute alleging secondary copyright
infringement liability.

The Movie Company Claimants and the Record Company Claimants filed
objections to the motion.  Frontier filed a reply to the
Objections.

Frontier disputes its liability for alleged secondary copyright
infringement liability on the grounds that the Supreme Court's
decision in Twitter, Inc. v. Taamneh, 598 U.S. 471 (2023) requires
dismissal when read in conjunction with copyright jurisprudence,
and because the Digital Millennium Copyright Act does not create
any cause of action, prescribe any standard of liability, or impose
an independent duty upon providers of internet service.  Movie
Company Claimants and Record Company Claimants respond that Twitter
did not alter the standard for secondary copyright infringement
liability, under which they have stated viable claims.

The Court held a hearing on the Motion on March 27, 2024.

On April 14, 2020, Frontier filed a voluntary petition for relief
under Chapter 11 of the Bankruptcy Code.  On August 27, 2020, the
Court confirmed Frontier's Chapter 11 plan of reorganization.  On
April 30, 2021, the plan became effective and Frontier emerged from
Chapter 11.

The Record Company Claimants and Movie Company Claimants filed
proofs of claim for pre-petition and post-petition copyright
infringement against Frontier, a telecommunications and internet
services provider.  The basis of the Bankruptcy Claims are alleged
infringements of copyrighted works by Frontier subscribers, for
which Frontier has received hundreds of thousands of copyright
infringement notices, including a substantial number from the
Claimants.  Claimants, who hold the copyrights to the allegedly
infringed works, argue that Frontier is liable based on theories of
contributory and vicarious liability.  Frontier objected to the
Bankruptcy Claims, to which Claimants have responded.

In addition to the Bankruptcy Claims, the Claimants as plaintiffs
filed actions in the U.S. District Court for the Southern District
of New York alleging post-effective date copyright infringement.
The cases are pending before Judge Analisa Torres.  The Bankruptcy
Claims and the District Court Actions raise many common factual and
legal issues.

Frontier advances several arguments in support of its Motion:

     1. Frontier argues that the Supreme Court's holding in Twitter
means that as a matter of law, "communications providers cannot be
held secondarily liable for wrongdoing even if they know specific
customers are using their services to do it.".  This, Frontier
argues, when read in combination with copyright-specific cases,
bars Frontier's liability because the internet service they provide
has "substantial non-infringing uses" and they were only "passive
providers" who have taken no "affirmative steps" to "foster
infringement."

     2. Frontier asserts that failure to qualify for a DMCA safe
harbor under 17 U.S.C. Sec. 512 (a)–(d) does not create
liability, and Claimants must still properly allege that Frontier
is secondarily liable under basic common law principles, which
Frontier argues they have not done.  Thus, Frontier argues that the
DMCA notices sent by Claimants "have no legal or practical effect"
and "require no response or action."

Frontier asks the Court to square two contradictory propositions.
It begins from the premise that Twitter is based on, and did not
alter, decades of common-law doctrine on secondary liability.  Yet
Frontier's conclusion -- that it cannot be liable as a matter of
law -- depends on Twitter having silently rewritten decades of
common-law doctrine on secondary liability, the Court notes.  The
Court finds that under the relevant standard, Claimants have
alleged facts sufficient to state a claim.

In Twitter, the Supreme Court found that the "nexus" between the
defendants and the crime they were accused of aiding and abetting
was so "attenuated" that they could not infer culpable assistance.
The Claimants argue that the nexus lacking in Twitter is present in
Frontier's case.  This, they argue, is because unlike in Twitter,
where defendants "did not and could not allege that ISIS used the
defendants social-media platforms to carry out" the attack, here,
"the underlying tort of copyright infringement occurred not only on
Frontier's platform by its subscribers, but also on Frontier's
servers when it transmitted and routed copies" of the works.
Frontier responds that Twitter still forecloses liability because
"[n]othing about the alleged fact that Frontier's subscribers use
its internet services to infringe suggests a 'direct nexus' between
the provision of Frontier's services and the alleged wrongful
conduct.  Otherwise, merely providing a passive conduit to the
internet would give ISPs a 'direct nexus' with every unlawful thing
a subscriber might do on the internet."

The Court agrees with Claimants that the nexus in Twitter is a far
cry from the allegations here, and does not foreclose theories of
contributory liability based on attenuation.  Twitter is thus
distinguishable and does not compel dismissal.

Based on Frontier's logic, an ISP could only possibly face
secondary liability if it had a clearly unlawful intent, manifested
by substantial assistance -- i.e., only under the inducement
standard.  According to the Court, this would render the DMCA, and
especially the section 512(i) requirement of implementing a
reasonable termination policy, meaningless.  Thus, rather than
silently rewriting this copyright doctrine, as Frontier's
conclusion implies, Twitter is wholly consistent with the
established principles of contributory liability for copyright
infringement.

The Court concludes that Twitter is based on, and did not alter,
the same common-law principles of contributory liability that other
courts, including the Supreme Court, have interpreted in the
copyright context.  Frontier, recognizing the echoes of Twitter's
"substantial assistance" language in the "inducement" theory of
contributory infringement, seizes on this similarity and argues
that this is the only theory of liability, the Court states.  The
Court holds that this argument is without merit.  Under copyright
jurisprudence, Claimants have stated claims for secondary
infringement liability, the Court finds.

The Record Company Claimants are: UMG Recordings, Inc. and Capitol
Records, LLC; ABKCO Music & Records, Inc.; Sony Music
Entertainment, Arista Music, Arista Records LLC, LaFace Records
LLC, Sony Music Entertainment US Latin, Volcano Entertainment III,
L.L.C., and Zomba Recording LLC; Atlantic Recording Corporation,
Atlantic Records Group LLC, Bad Boy Records LLC, Big Beat Records
Inc., Elektra Entertainment Group Inc., Fueled by Ramen LLC,
Maverick Recording Company, Nonesuch Records Inc., Rhino
Entertainment Company, Rhino Entertainment LLC, Roadrunner Records,
Inc., Warner Music Inc., Warner Music International Services
Limited, Warner Music Nashville LLC, and Warner Records Inc.

The Movie Company Claimants are Voltage Holdings, LLC; Backmask,
LLC; Union Patriot Capital Management, LLC; Venice PI, LLC;
Bedeviled, LLC; MON, LLC; Colossal Movie Productions, LLC; TBV
Productions, LLC; Definition Delaware LLC; I Am Wrath Productions,
Inc.; Hannibal Classics Inc.; Justice Everywhere Productions LLC;
Badhouse Studios, LLC; After Productions, LLC; Rise Up, LLC; Status
Update LLC; Morgan Creek Productions, Inc.; Shock and Awe, LLC; Fun
Mom Dinner, LLC; Dead Trigger Movie, LLC; YAR Productions, Inc.;
Gunfighter Productions, LLC; Ace in the Hole Productions, LP; SF
Film, LLC; The Rest of Us, Inc.; Killing Link Distribution, LLC;
Cell Film Holdings, LLC; Dallas Buyers Club, LLC; Screen Media
Ventures, LLC; Rambo V Productions, Inc.; Millennium Funding, Inc.;
Millennium IP,  Inc.; LHF Productions, Inc.; UN4 Productions, Inc.;
Millennium Media, Inc.; Bodyguard Productions, Inc.; Hunter Killer
Productions, Inc.; Fallen Productions, Inc.; HB Productions, Inc.;
Laundry Productions, Inc.; Black Butterfly Film, LLC; AMBI
Distribution Corp.; Dubious Productions, Inc.; Rupture CAL, Inc.;
Future World One, LLC; Groove Tails Productions, LLC; Family of the
Year Productions, LLC; Eve Nevada, LLC; After II Movie, LLC; and
Wonder One, LLC.

Counsel for the Record Company Claimants:

     Michael Luskin, Esq.
     Stephen E. Hornung, Esq.
     MORGAN, LEWIS & BOCKIUS LLP
     101 Park Avenue
     New York, NY 10178

          - and -

     Matthew J. Oppenheim, Esq.
     OPPENHEIM + ZEBRAK, LLP
     4350 Wisconsin Avenue, NW, Fifth Floor
     Washington, DC 20016

          - and -

     Alexander Kaplan, Esq.
     Carly K. Rothman, Esq.
     OPPENHEIM + ZEBRAK, LLP
     461 Fifth Avenue, 19th Floor
     New York, NY 10017

Counsel for the Movie Company Claimants:

     Kerry S. Culpepper, Esq.
     CULPEPPER IP
     75-170 Hualalai Road, Suite B204
     Kailua-Kona, HI 96740

Counsel for Frontier:

     Ruben Castillo, Esq.
     Ildefonso P. Mas, Esq.
     AKERMAN LLP
     71 South Wacker Drive, 47th Floor
     Chicago, IL 60606

          - and -

     John P. Campo, Esq
     AKERMAN LLP
     1251 Avenue of the Americas, 37th Floor
     New York, NY 10020

A copy of the Court's decision dated March 27, 2024, is available
at https://tinyurl.com/y6rzvztb

                  About Frontier Communications

Frontier Communications Corporation (OTC: FTRCQ) offers a variety
of services to residential and business customers over its
fiber-optic and copper networks in 25 states, including video,
high-speed internet, advanced voice, and Frontier Secure digital
protection solutions. Frontier Business offers communications
solutions to small, medium, and enterprise businesses.

Frontier Communications Corporation and 103 related entities sought
Chapter 11 protection (Bankr. S.D.N.Y. Lead Case No. 20-22476) on
April 14, 2020.

Judge Robert D. Drain oversees the cases.

The Debtors tapped Kirkland & Ellis LLP as legal counsel; Evercore
as financial advisor; and FTI Consulting, Inc., as restructuring
advisor. Prime Clerk is the claims agent, maintaining the page
http://www.frontierrestructuring.com/and
https://cases.primeclerk.com/ftr

The U.S. Trustee for Region 2 appointed a committee to represent
unsecured creditors in Debtors' Chapter 11 cases.  The committee
tapped Kramer Levin Naftalis & Frankel LLP as its counsel; Alvarez
& Marsal North America, LLC, as financial advisor; and UBS
Securities LLC as an investment banker.



FUTURE PRESENT: Court OKs Cash Collateral Access Thru May 31
------------------------------------------------------------
The U.S. Bankruptcy Court for the Eastern District of New York
authorized Future Present Productions, LLC dba GUM Studios to use
cash collateral on an interim basis in accordance with the budget,
with a 15% variance.

The U.S. Small Business Administration, Grow America Fund, Inc.,
and Pursuit Lending are the Debtor's pre-petition secured lenders.

The Debtor requires the use of cash collateral to continue paying
its obligations and preserve the assets of the estate as a going
concern.

The Debtor's authorization to use the cash collateral will commence
as of entry of the Interim Order by the Court and terminate upon
the earliest of:

      (i) May 31, 2024; and

     (ii) the occurrence of a Termination Event.

As adequate protection, the Secured Lenders will receive:

     (i) replacement liens pursuant to 11 U.S.C. Section 361(2) on
all property of Debtor and its estate, whether now owned or
hereafter acquired, which such Replacement Liens will be to the
same extent and validity as its pre-petition liens;

     (ii) to the extent required by the pre-petition loan
documents, the Debtor will continue to make monthly adequate
protection payments, which are payments at the nondefault contract
rate to the Secured Lenders in accordance with the Loan Documents.

The Adequate Protection Liens will be subject to the following:

     (i) the payment of allowed professional fees and disbursements
incurred by the Debtor's professionals retained by an Order of the
Bankruptcy Court, or the Subchapter V Trustee, and in the event of
a default that results in the termination of the Debtor's
authorization to use cash collateral, unpaid Professional Fees and
Disbursements (including any fees or expenses of the Subchapter V
Trustee) incurred prior to delivery of a carve out trigger notice
in accordance with the Budget not to exceed the sum of $25,000;

   (ii) any recoveries in favor of the estate pursuant to Chapter 5
of the Bankruptcy Code; and

  (iii) any amounts allowed by the Court as fees and expenses of a
trustee appointed under 11 U.S.C. Section 726(b) of the Bankruptcy
Code in an amount not to exceed $10,000.

The Replacement Liens granted to each of the Secured Lenders will
become valid, enforceable and fully perfected liens without any
action by Debtor or the Secured Party, and no filing or recordation
or other act that otherwise may be required under federal or state
law in any jurisdiction will be necessary to create or perfect such
liens and security interests.

The occurrence of any of these events, will constitute a
Termination Event:

     (a) the Chapter 11 case will have been dismissed or converted
to a case under Chapter 7 of the Bankruptcy Code, or there will
have been appointed in the Chapter 11 case, a trustee (other than
the Subchapter V Trustee) or examiner with expanded powers beyond
the authority to investigate particular activities of the Debtor;

     (b) the Debtor files a motion seeking to modify, vacate, stay,
supplement or amend the terms of the Interim Order without the
prior written consent of the affected Secured Party.

     (c) the Interim Order is modified, vacated, stayed,
supplemented, reversed, or is for any reason not binding on the
Debtor, without the prior written consent of the affected Secured
Party.

     (d) the Debtor fails to perform, in any material respect, any
of the terms, provisions, conditions, covenants, or obligation
under the Interim Order.

     (e) the Debtor expends more than 115% of the Budget, unless
caused by an increase in business by the Debtor.

     (f) There is at any time a material inaccuracy in any
financial report or certification provided by the Debtor to the
Secured Lenders.

A hearing on the matter is set for May 29, 2024 at 10 a.m.

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

              About Future Present Productions, LLC

Future Present Productions, LLC d/b/a GUM Studios is a
multi-location film stage & equipment rental facility with
production capabilities in the New York Metropolitan - Tri State
area. GUM Studios caters to production companies, advertising
agencies, video-photographers, designers, and large tv/film
productions.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D. N.Y. Case No. 23-42510 on July 18,
2023. In the petition signed by Carrie White, CEO, the Debtor
disclosed $6,065,879 in assets and $5,760,994 in liabilities.

Judge Jil Mazer-Marino oversees the case.

Lewis W. Siegel, Esq. represents the Debtor as legal counsel.


GENESEE & WYOMING: S&P Rates New Senior Secured Notes 'BB'
----------------------------------------------------------
S&P Global Ratings assigned its 'BB' issue-level rating to Darien,
Conn.-based short-line railroad company Genesee & Wyoming Inc.'s
(G&W) $1 billion new senior secured notes. The company will use the
net proceeds from this offering, together with the proceeds from
other recently issued senior secured credit facilities, to
refinance its existing first-lien term loan and revolver credit
facilities, distribute a dividend to its parent, and pay off fees
and expenses related to the carve out of its U.K. and European
operations. All of S&P's other ratings on the company and its debt,
including its 'BB' long-term issuer credit rating and stable
outlook, are unchanged.

The ratings reflect G&W's modest market position in operating the
short line railroad network across North America carrying diverse
commodities with limited exposure to more-volatile commodities,
such as coal and intermodal loads. The stable outlook reflects
S&P's expectation that the demand for G&W's services will remain
steady over the next year, leading to stable free operating cash
flow generation.



GEORGIAN BACKYARD: Seeks to Extend Plan Exclusivity to August 20
----------------------------------------------------------------
Georgian Backyard LLC asked the U.S. Bankruptcy Court for the
Eastern District of New York to extend its exclusivity period to
file a chapter 11 plan of reorganization and disclosure statement
to August 20, 2024.

In the instant case, the Debtor is a Georgian restaurant, and in
order to reorganize its debts and resolve a shareholder dispute and
resulting litigation, the Debtor sought Chapter 11 bankruptcy
protections on October 25, 2023.

The Debtor claims that it needs an additional time to reach an
agreement with the Landlord with respect to the pre-petition rent
arrears and to resolve the dispute with shareholder, obtain Court
approval for the reached terms and thereafter to file a plan of
reorganization and disclosure statement, offering treatment to the
main and other remaining Creditors of the estate.

The Debtor asserts that the requested extensions of the time period
to file a plan will not harm any economic stakeholder. Rather, the
time will be used to resolve claims filed in this case. Moreover,
should any events occur or there be a significant change in
circumstances, a party in interest may move to reduce the time
period to file a plan.

Georgian Backyard LLC is represented by:

     Alla Kachan, Esq.
     LAW OFFICES OF ALLA KACHAN, P.C.
     2799 Coney Island Avenue., Suite 202
     Brooklyn, NY 11235
     Telephone: (718) 513-3145
     Email: alla@kachanlaw.com

                    About Georgian Backyard LLC

Georgian Backyard LLC filed its voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. E.D.N.Y. Case No.
23-43881) on Oct. 25, 2023, listing up to $50,000 in assets and
$100,001 to $500,000 in liabilities.

Judge Jil Mazer-Marino presides over the case.

Alla Kachan, Esq., at the Law Offices Of Alla Kachan P.C., is the
Debtor's counsel.


GLEMAUD MANAGEMENT: Taps Bronson Law Offices as Bankruptcy Counsel
------------------------------------------------------------------
Glemaud Management Company LLC seeks approval from the U.S.
Bankruptcy Court for the Southern District of New York to employ
Bronson Law Offices, P.C. as its bankruptcy counsel.

The firm will provide these services:

      (a) assist in the administration of this Chapter 11
proceeding,

     (b) prepare or review operating reports,

     (c) set a bar date,

     (d) review claims and resolve claims which should be
disallowed,

     (e) defend lift stay motions;

     (f) assist in drafting a plan of reorganization including all
exhibits and schedules thereto, and confirming a Chapter 11 plan,
and

     (g) render all other services necessary to confirm a plan in
bankruptcy or defend the bankruptcy.

The firm will be paid at these rates:

     H. Bruce Bronson, Esq.         $495 per hour
     Paralegal or Legal Assistant   $150 to $250 per hour

The firm received a retainer in the amount of $16,738.

As disclosed in court filings, Bronson Law Offices does not
represent any interest adverse to the Debtor and its estate.

The firm can be reached at:

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

               About Glemaud Management

Glemaud Management is primarily engaged in renting and leasing real
estate properties. The Debtor owns four properties in Bronx, NY,
having a total current value of $2.96 million based on the Debtor's
estimate.

Glemaud Management Company LLC filed its voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. S.D.N.Y.
Case No. 24-10417) on March 31, 2024, listing $3,023,960 in assets
and $3,243,044 in liabilities. The petition was signed by Judemyr
Glemaud as managing member.

Judge Martin Glenn presides over the case.

H Bruce Bronson, Esq. at BRONSON LAW OFFICES PC represents the
Debtor as counsel.


GLOBAL VALUES: Seeks to Extend Plan Exclusivity to July 31
----------------------------------------------------------
Global Values, Inc. and Global Values VT, LLC asked the U.S.
Bankruptcy Court for the Middle District of Georgia to extend their
exclusivity periods to file a plan of reorganization and obtain
acceptance thereof to July 31 and October 1, 2024, respectively.

Since the Petition Date, Debtors have made good faith progress
towards reorganization. Debtors have engaged in extensive
post-petition communications and negotiations with their primary
secured creditor CNB and with other creditors holding a significant
interest in the cases, including Alliance Funding.

In fact, CNB and Debtors have agreed that Debtors will, in good
faith and as expeditiously as possible, explore a sale process
whereby Debtor will attempt to maximize the going concern value of
their business to the benefit of Debtors, creditors, and other
stakeholders.

However, they need additional time for the sale process to advance
and to attend to the creditor constituencies other than CNB and
Alliance.

The Debtors claim that their current operations are limited and
focused on preserving the going concern value of the companies.
Indeed, Debtors' current manufacturing operation is a fraction of
what it has been historically. In short, the Debtors are focused on
preserving the status quo while the sale process plays out.
Debtors' post-petition financial obligations are extensive, and
Debtors are working tirelessly to meet those obligations despite
their limited resources and access to capital.

The Debtors explain that significant and complex unresolved
contingencies exist, especially as to the proposed sale. Although
the proposed sale might not be completed during an extended 120-day
period, the Debtors are optimistic that a definitive agreement and
court order authorizing the sale will be entered during the
requested extended period, which will better clarify for all
parties where these cases are headed.

The Debtors assert that they are not seeking the extensions to
delay the reorganization or to pressure the creditors to accede to
a plan that they might find unacceptable. Also, the lengths of the
extensions (120 days each) are not unreasonable. At this early
stage, extending the Exclusive Periods will not harm or prejudice
any party-in-interest.

Counsel for the Debtors:

     David L. Bury, Jr., Esq.
     G. Daniel Taylor, Esq.
     Stone & Baxter, LLP
     577 Mulberry Street, Suite 800
     Macon, GA 31201
     Telephone: (478) 750-9898
     Facsimile: (478) 750-9899
     Email: dbury@stoneandbaxter.com
            dtaylor@stoneandbaxter.com

                    About Global Values, Inc.

Global Values, Inc. sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. M.D. Ga. Case No. 23-30612) on December 4,
2023. In the petition signed by Anand S. Anandan, president, the
Debtor disclosed up to $50 million in both assets and liabilities.

Judge James Smith oversees the case.

David L. Bury, Jr., Esq., at Stone and Baxter, LLP, represents the
Debtor as legal counsel.


GOL LINHAS AEREAS: Management Withdraws 2024 Guidance
-----------------------------------------------------
Leonardo Lara of Bloomberg News reports that management has opted
to withdraw the disclosures of guidance for the year 2024 due to
"the current scenario of the Company" which, on January 25, 2024,
announced that it had voluntarily filed for Chapter 11 in the
United States, Gol says in filing.

                About GOL Linhas Aereas

GOL Linhas Aereas Inteligentes S.A. provides scheduled and
non-scheduled air transportation services for passengers and cargo;
and maintenance services for aircrafts and components in Brazil and
internationally.  The company offers Smiles, a frequent-flyer
programs to approximately 20.5 million members, allowing clients to
accumulate and redeem miles.  It operates a fleet of 146 Boeing 737
aircraft with 674 daily flights.  The company was founded in 2000
and is headquartered in Sao Paulo, Brazil.

GOL Linhas Aereas Inteligentes S.A. and its affiliates and its
subsidiaries voluntarily filed for Chapter 11 protection (Bankr.
S.D.N.Y. Lead Case No. 24-10118) on Jan. 25, 2024.

GOL Linhas estimated $1 billion to $10 billion in assets as of the
bankruptcy filing.

Judge Martin Glenn oversees the case.

The Debtors tapped MILBANK LLP as counsel; SEABURY SECURITIES LLC
as restructuring advisor, financial advisor and investment banker;
ALIXPARTNERS, LLP, as financial advisor; and HUGHES HUBBARD & REED
LLP as aviation related counsel.  KROLL RESTRUCTURING
ADMINISTRATION LLC is the claims agent.

Dechert LLP serves as primary counsel for certain DIP Noteholders.
Padis Mattar Advogados acts as Brazilian local counsel for certain
DIP Noteholders.

Akin Gump Strauss Hauer & Feld LLP serves as counsel to Elliott
Investment Management, L.P. and its affiliates.


GOLDMAKER INC: Deadline to Confirm Plan Extended to June 24
-----------------------------------------------------------
Judge Jil Mazer-Marino has entered an order that the time to
confirm a Chapter 11 Small Business Chapter 11 Plan and to obtain
approval of Chapter 11 Small Business Disclosure Statement for
Debtor Goldmaker, Inc. d/b/a Estelle will be extended though and
including June 24, 2024.

That the terms and conditions of this Order will be immediately
effective and enforceable upon its entry.

                        About Goldmaker Inc.

Goldmaker Inc. filed its voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. E.D.N.Y. Case No.
21-41309) on May 14, 2021, listing up to $50,000 in assets and up
to $500,000 in liabilities. Judge Jil Mazer-Marino oversees the
case.  Alla Kachan, Esq., at the The Law Offices of Alla Kachan,
PC, is serving as the Debtor's legal counsel.


GRANDEUR TRINITY: Hires Johnson Pope Bokor as Bankruptcy Counsel
----------------------------------------------------------------
Grandeur Trinity, LLC seeks approval from the U.S. Bankruptcy Court
for the Southern District of Alabama to hire Johnson Pope Bokor
Ruppel & Burns, LLP as counsel.

The firm will provide these services:

     a. take necessary steps to analyze and pursue any causes of
action, if in the best interest of the estate;

     b. prepare on behalf of the Debtor the necessary motions,
notices, pleadings, petitions, answers, orders, reports and other
legal papers required in this Chapter 11 case;

     c. assist the Debtor in taking all legally appropriate steps
to effectuate compliance with the Bankruptcy Code; and

     d. assist with the closing of any sales.

The firm will be paid at the rate of $500.

The firm received from the Debtor a retainer of $60,000.

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

Edward J. Peterson, Esq., a partner at Johnson Pope Bokor Ruppel &
Burns, 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:

     Edward J. Peterson, Esq.
     JOHNSON POPE BOKOR RUPPEL & BURNS, LLP
     400 N Ashley Dr., Ste. 3100
     Tampa, FL 33602
     Tel: (813) 225-2500
     Email: edwardp@jpfirm.com

       About Grandeur Trinity

Grandeur Trinity, LLC sought protection under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. S.D. Ala. Case No. 24-10587) on March
7, 2024, with $10 million to $50 million in assets and $1 million
to $10 million in liabilities. Julius Marion Uter, managing member,
signed the petition.

Judge Jerry C. Oldshue presides over the case.

Edward J. Peterson, Esq., at Johnson Pope Bokor Ruppel & Burns, LLP
represents the Debtor as legal counsel.


GREENE AVENUE: Hires Law Offices of Avrum J. Rosen as Counsel
-------------------------------------------------------------
Greene Avenue Restoration Corp. seeks approval from the U.S.
Bankruptcy Court for the Eastern District of New York to employ Law
Offices of Avrum J. Rosen, PLLC as counsel.

The firm's services includes:

   i. analysis of the financial situation, and rendering advice and
assistance to the Debtor in how to proceed with its petition under
the Bankruptcy Code;

   ii. preparation and filing of the schedules, statement of
financial affairs and other documents required by the Court;

   iii. representation of the Debtor at the meeting of creditors;

   iv. preparation of motions, documents and applications in
connection with the case and related cases; and

   v. provision of legal advice to the Debtor in connection with
all matters pending before the Court.

The firm will be paid at these rates:

     Partners               $670 per hour
     Associates             $570 per hour
     Paraprofessionals      $200 per hour

The firm will be paid a retainer in the amount of $20,000.

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

Avrum J. Rosen, a partner at Law Offices of Avrum J. Rosen, 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:

     Avrum J. Rosen, Esq.
     LAW OFFICES OF AVRUM J. ROSEN PLLC
     38 New Street
     Huntington, NY 11743
     Telephone: (631) 423-8527
     Facsimile: (631) 423-4356
     Email: arosen@ajrlawny.com
          
             About Greene Avenue Restoration

Greene Avenue Restoration Corp. filed a petition under Chapter 11,
Subchapter V of the Bankruptcy Code (Bankr. E.D. N.Y. Case No.
24-40671) on February 14, 2024, with $500,001 to $1 million in both
assets and liabilities.

Judge Jil Mazer-Marino oversees the case.


GROUNDFLOOR FINANCE: Cherry Bekaert Raises Going Concern Doubt
--------------------------------------------------------------
Groundfloor Finance Inc. disclosed in a Form 1-K Report filed with
the U.S. Securities and Exchange Commission for the annual period
ended December 31, 2023, that its auditor expressed that there is
substantial doubt about the Company's ability to continue as a
going concern.

Atlanta, Georgia-based Cherry Bekaert LLC, the Company's auditor,
issued a "going concern" qualification in its report dated March
29, 2024, citing that the Company has incurred losses and cash
outflows from operations since its inception, which result in
substantial doubt about the ability of the Company to continue as a
going concern.

Groundfloor incurred a net loss of $4.2 million and $3.8 million
for the twelve months ended December 31, 2023, and 2022,
respectively and has an accumulated deficit as of December 31,
2023, of $40.1 million.

"Since our inception, Groundfloor has financed our operations
through debt and equity financing from various sources. Groundfloor
is dependent upon raising additional capital or seeking additional
equity financing to fund our current operating plans for the
foreseeable future. Failure to obtain sufficient equity financing
and, ultimately, to achieve profitable operations and positive cash
flows from operations could adversely affect our ability to achieve
its business objectives and continue as a going concern. Further,
there can be no assurance as to the availability or terms upon
which the required financing and capital might be available," the
Company explained.

As of December 31, 2023, the Company had $336.5 million in total
assets, $328.2 million in total liabilities, and $8.3 million in
total stockholders' equity.

A full-text copy of the Company's Form 1-K is available at
https://tinyurl.com/mryhfmvk

                  About Groundfloor Finance Inc.

Atlanta, GA-based Groundfloor Finance Inc. maintains and operates
the Groundfloor Platform for use by the Company and Groundfloor
subsidiaries to provide real estate development investment
opportunities to the public.


GRUPO HIMA: Plan Exclusivity Period Extended to April 15
--------------------------------------------------------
Judge Enrique S. Lamoutte Inclan of the U.S. Bankruptcy Court for
the District of Puerto Rico extended Grupo Hima San Pablo, Inc.,
and its affiliates' exclusive periods to file a plan of
reorganization and obtain acceptance thereof to April 15 and June
13, 2024, respectively.

As shared by Troubled Company Reporter, the Debtors claim that they
require additional time to negotiate a Plan of Reorganization and
prepare adequate information to allow a creditor to determine
whether to accept such Plan. As stated before, upon the conclusion
of ongoing day-to-day healthcare operations of the estate, the
Debtors are required to do some final reconciliations of the
available funds, with their intent to finalize the plan to be
proposed to their creditors.

The Debtors explain that they are in some ultimate negotiations
with the DIP Lenders, pre-petition lenders and the UCC for this to
be possible. These negotiations entail a reconciliation of
administrative expenses and identifying sources of funds that could
be released by lenders to the estate for the payment of
administrative claims and provide for the formulation of a plan of
reorganization.

Accordingly, the Debtors are currently concluding the final
negotiations with the secured creditor and the UCC, which
ultimately will aid and dictate the contents of a plan. Currently,
this has been an ongoing process, and such work requires an
extension of the Debtors' Exclusive Periods.

Attorneys for the Debtors:

     Wigberto Lugo Mender, Esq.
     Alexis A. Betancourt Vincenty, Esq.
     Lugo Mender Group, LLC
     100 Carr. 165 Suite 501
     Guaynabo, PR 00968-8052
     Tel: (787) 707-0404
     Fax: (787) 707-0412
     Email: wlugo@lugomender.com

                   About Grupo Hima San Pablo

Grupo HIMA San Pablo, Inc. serves as a diversified healthcare
services holding company pursuant to a corporate reorganization of
several businesses related by common ownership. Through its
subsidiaries and affiliates, Grupo HIMA San Pablo primarily owns
and operates hospital facilities and other healthcare related
businesses. As of August 2023, the HIMA GROUP operates four
hospitals, with over 1,200 licensed beds, including an Oncological
Hospital, a multi-specialty physician practice management company,
Home Care Service (including infusion therapies and wound care), a
free-standing ambulatory center and a 16-ambulance service
company.

Grupo HIMA San Pablo and its affiliates filed Chapter 11 petitions
(Bankr. D. P.R. Lead Case No. 23-02510) on Aug. 15, 2023. In the
petition signed by its chief executive officer, Armando J.
Rodriguez-Benitez, Grupo HIMA San Pablo disclosed $500 million to
$1 billion in assets and $100 million to $500 million in
liabilities.

Judge Enrique S. Lamoutte Inclan oversees the cases.

Wigberto Lugo Mender, Esq., at Lugo Mender Group, LLC and
Pietrantoni Mendez & Alvarez, LLC serve as the Debtors' bankruptcy
counsel and special counsel, respectively.

The U.S. Trustee for Region 21 appointed an official committee of
unsecured creditors on Sept. 7, 2023. Porzio, Bromberg & Newman,
P.C. is the committee's legal counsel.

Edna Diaz De Jesus is the patient care ombudsman appointed in the
Debtors' Chapter 11 cases.


HARBOR CUSTOM: Seeks to Extend Plan Exclusivity to July 8
---------------------------------------------------------
Harbor Custom Development, Inc., and affiliates asked the U.S.
Bankruptcy Court for the Western District of Washington to extend
their exclusivity periods to file a plan of reorganization and
obtain acceptance thereof to July 8 and September 9, 2024,
respectively.  

Since the Petition Date, the Debtors and its advisors have expended
significant efforts to stabilize and maintain the Debtors'
relationships with their creditor constituencies, and to respond to
their requests for information. The Debtors' efforts to collaborate
with these numerous creditors necessarily increases the complexity
of the case and the time required to achieve agreement when
disputes arise.

Furthermore, since the Petition Date, the Debtors have engaged in
good-faith efforts toward the sales of its Properties, which is
reflected in the filing of the Disclosure Statement and Joint
Chapter 11 Plan. The Debtors are currently negotiating with
potential buyers of all the MultiFamily Properties, and will seek
to sell their remaining Properties for their highest and best
value. The Debtors submit that under these circumstances, it should
be allowed the time to continue pursuing its Chapter 11 cases
through these sales, which it believes will maximize the return to
its creditors.

The Debtors assert that they have made progress in its negotiations
with creditors, and continue to involve its secured creditors on
matters of common interest, such as the marketing and sales of the
Properties. The Debtors recognize that lien priorities and values
will be an important consideration for secured creditors as they
decide whether to support a sale. The Debtors are also working
closely with their financial advisors and accounting personnel to
maintain the accuracy of the Debtors' financial records, which will
further bolster the prospects of a sale.

The Debtors further assert that the substance of a plan will depend
on their ability to maximize the value of their Properties, and due
to the number of constituents and their desire to achieve consensus
where possible, the Debtors realize that plan negotiations will
likely take additional focus. The Debtors are optimistic that the
process for the competitive sale of the Multi-Family Properties
will take place soon, and the Debtors intend, with the help of its
advisors, to execute its viable Chapter 11 plan.

The Debtors explain that they are not seeking an extension in bad
faith, or to forestall its creditors' non-bankruptcy remedies.
Rather, the Debtors desire to confirm their Plan based on consensus
and creditor support. Accordingly, the Debtors submit that no
parties will be prejudiced by an extension of the exclusivity
period.

Attorneys for the Debtors:

     Aditi Paranjpye, Esq.
     Binah B. Yeung, Esq.
     Cairncross & Hempelmann, P.S.
     524 2nd Ave, Suite 500
     Seattle, WA 98104
     Tel: (206) 587-0700
     Fax: (206) 587-2308
     E-mail: aparanjpye@cairncross.com
     E-mail: byeung@cairncross.com

                 About Harbor Custom Development

Harbor Custom Development, Inc. is a real estate development
company involved in all aspects of the land development cycle,
including land acquisition, entitlement, development, construction
of project infrastructure, home and apartment building
construction, marketing, and sales of various residential projects.
The company is based in Tacoma, Wash.

Harbor Custom Development filed a Chapter 11 petition (Bankr. W.D.
Wash. Case No. 23-42180) on Dec. 11, 2023, with $223,981,000 in
assets and $172,528,500 in liabilities. Shelly Crocker, chief
restructuring officer, signed the petition.

Judge Mary Jo Heston oversees the case.

The Debtor tapped Aditi Paranjpye, Esq., at Cairncross &
Hempelmann, P.S. as bankruptcy counsel; FitzGerald Kreditor Bolduc
Risbrough, LLP as special counsel; Levene, Neale, Bender, Yoo &
Golubchik, LLP and Polsinelli, PC as conflicts counsels;
TurningPointe, LLC as financial advisor; Rosenberg Rich Baker
Berman, P.A. as auditor; Keen-Summit Capital Partners, LLC as real
estate advisor; and VPTax, Inc. as tax accountant.


HARTMAN SPE LLC: Must Pay Post-Chapter 11 Interest, Says Judge
--------------------------------------------------------------
Clara Geoghegan of Law360 reports that Texas real estate investment
trust Hartman SPE LLC must pay an additional $870,000 to satisfy a
secured lender's claim, a Delaware bankruptcy judge ruled Thursday,
March 21, 2024, finding that even though the mortgage is set to be
repaid Friday, March 22, 2024, Hartman SPE is still responsible for
interest until mid-April.
  
                    About Hartman SPE, LLC

Hartman SPE, LLC is a lessor of nonresidential buildings based in
Houston, Texas.

Hartman SPE filed a voluntary Chapter 11 petition (Bankr. D. Del.
Lead Case No. 23-11452) on Sept. 13, 2023, with $100 million to
$500 million in both assets and liabilities. David Wheeler,
president, signed the petition.

Judge Mary F. Walrath oversees the case.

The Debtor tapped Katten Muchin Rosenman, LLP as bankruptcy
counsel; Chipman Brown Cicero & Cole, LLP as Delaware counsel; and
Epiq Corporate Restructuring, LLC as administrative advisor.


HEART HEATING: Hires Converge Financial Group as Accountant
-----------------------------------------------------------
Heart Heating & Cooling, LLC, seeks approval from the U.S.
Bankruptcy Court for the District of Colorado to employ Converge
Financial Group, Inc. as accountant.

The firm's services include:

     a. Tax Planning, Management & Compliance for the Debtor;

     b. Prepare Tax Year 2023 Federal and state tax returns; and

     c. Prepare Tax Year 2024 Federal Forms 941 (Q1-Q4) and Annual
Federal Form 940.

The firm will be paid at the rate of $190 per hour.

The firm will be paid a retainer in the amount of $2,822.

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

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

The firm can be reached at:

     Converge Financial Group Inc.
     75 Manhattan Drive, Suite 204
     Boulder, CO 80303-4252
     Tel: (720) 726-6804
     Email: info@converge-financial.com

              About Heart Heating & Cooling, LLC

Heart Heating & Cooling, LLC is a HVAC contractor in Colorado
Springs, Colo.

The Debtor filed Chapter 11 petition (Bankr. D. Colo. Case No.
23-13019) on July 11, 2023, with $2,676,312 in assets and
$11,173,434 in liabilities. Joli Lofstedt, Esq., has been appointed
as Subchapter V trustee.

Judge Thomas B. McNamara oversees the case.

K. Jamie Buechler, Esq., at Buechler Law Office, LLC is the
Debtor's counsel.


HEATHER CONDOMNIUM: Hires Keck Legal LLC as Counsel
---------------------------------------------------
Heather Condominium Association, Inc. seeks approval from the U.S.
Bankruptcy Court for the Northern District of Georgia to employ
Keck Legal, LLC as counsel.

The firm's services include:

     a. giving the debtor legal advice with respect to its powers
and duties as debtor-in-possession in the management of its
property;

     b. preparing on behalf of the Debtor as debtor-in-possession
necessary schedules, applications, motions, answers, orders,
reports and other legal matters;

     c. assisting in examination of the claims of creditors;

     d. assisting with formulation and preparation of the
disclosure statement and plan of reorganization and with the
confirmation and consummation thereof; and

     e. performing all other legal services for Debtor as
debtor-in-Possession that may be necessary therein.

The firm will be paid at these rates:

      Benjamin R. Keck         $445 per hour
      Craig Cooper             $350 per hour
      Hayden Hall              $165 per hour
      Miriam Lochridge         $165 per hour
      Miguel Quinonez          $95 per hour

The firm received a retainer in the amount of $11,738.

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

Benjamin R. Keck, Esq., a partner at Keck Legal, 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:

     Benjamin Keck, Esq.
     Keck Legal, LLC
     2566 Shallowford Rd. Suite 104-252
     Atlanta, GA 30345
     Tel: (678) 641-1720
     Email: bkeck@kecklegal.com

              About Heather Condominium Association, Inc.

Heather Condominium Association, Inc., filed a Chapter 11
bankruptcy petition (Bankr. N.D. Ga. Case No. 24-5280) on March 19,
2024. The Debtor hires Keck Legal, LLC as counsel.


HEYCART INC: Seeks Cash Collateral Access on Final Basis
--------------------------------------------------------
Heycart, Inc. asks the U.S. Bankruptcy Court for the Central
District of California, Santa Ana Division, for authority to use
cash collateral on a final basis and provide adequate protection.

The Debtor scheduled Clearco as a nonpriority, unsecured creditor
with a claim in the amount of $787,166.

Amazon Capital Services, Inc., SellersFunding International
Portfolio Ltd., the Small Business Administration, and 8fig Inc.
are owed between approximately $2.740 million and $4.240 million.
The difference reflects the dispute between the Debtor and 8fig
over 8fig's claim amount -- the Debtor believes the principal
amount owed 8fig is less than $1.8 million, but has scheduled
8fig's disputed claim in the amount of $3.3 million. The Debtor is
informed that 8fig contends that it is owed a higher amount than
the scheduled claim amount.

The Debtor estimates that the total value of its assets is between
approximately $1.230 million and $3.130 million, depending on
whether inventory is valued at its appraised liquidation value
($632,750) or book value ($2,520,928).

The Debtor and Clearco have entered into several agreements
pursuant to which Clearco advanced funds to the Debtor in exchange
for the right, title and interest in and to a specified amount of
the Debtor's future receivables.

On February 13, 2024, Clearco filed a UCC-1 financing statement
asserting a security interest in all of the Debtor's right, title
and interest in and to the specified amount of Future Receivables
set forth in, and pursuant to, the Clearco Agreements. The Debtor
believes Clearco, to the extent it has a valid secured claim, holds
a fifth priority position behind 8fig.

As adequate protection, the Debtor proposes to provide Clearco with
the Replacement Liens to the extent of any actual diminution in
value of its interest in the cash collateral.

A hearing on the matter is set for April 24, 2024 at 10 a.m.

A copy of the motion is available at https://urlcurt.com/u?l=6KdOhi
from PacerMonitor.com.

                       About Heycart Inc.

Heycart Inc. is primarily engaged in selling utensils, ceramic
dishes, reusable labels and wine accessories.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. C.D. Cal. Case No. 24-10483) on February
28, 2024. In the petition signed by Aiden Chien, chief operating
officer, the Debtor disclosed $1,231,380 in assets and  $23,500,047
in liabilities.

Judge Theodor Albert oversees the case.

Zev Schechtman, Esq., at DANNING, GILL, ISRAEL & KRASNOFF, LLP,
represents the Debtor as legal counsel.



HOME REALTY: Hires Shuttleworth PLLC as Attorney
------------------------------------------------
Bettye S. Bedwell, the Trustee for Home Realty Company of Memphis,
Inc. seeks approval from the U.S. Bankruptcy Court for the Western
District of Tennessee to employ Shuttleworth PLLC as attorney.

The firm will assist the Trustee in preparing and filing Trust Deed
Releases and other legal documents.

The firm will be paid at $300 per hour.

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

Wendy Geurin Smith, a partner at Shuttleworth 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:

     Wendy Geurin Smith, Esq.
     Shuttleworth PLLC
     6077 Primacy Parkway, Suite 200
     Memphis, TN 38119
     Telephone:(901) 526-7399

            About Home Realty Company of Memphis, Inc.,

Home Realty Company of Memphis, Inc. filed a Chapter 11 bankruptcy
petition (Bankr. W.D. Tenn. Case No. 13-31959) on Nov. 4, 2013,
listing under $1 million in both assets and liabilities. Judge M.
Ruthie Hagan oversees the case.

Russell W. Savory, Esq., at Gotten, Wilson, Savory and Beard, PLLC
served as the Debtor's legal counsel.

L. Allen Exelbierd, CPA was provisionally appointed as liquidating
trustee in the Debtor's Chapter 11 case. Bettye S. Bedwell was
later appointed to serve as the successor trustee on June 14, 2018.


HORNBLOWER HOLDINGS: Taps Selendy Gay as Litigation Counsel
-----------------------------------------------------------
Hornblower Holdings LLC and its affiliates seek approval from the
U.S. Bankruptcy Court for the Southern District of Texas to employ
Selendy Gay PLLC as its special litigation counsel.

The firm's services include:

     (a) representing the Debtors in matters where Paul, Weiss may
have an actual or perceived conflict of interest or where the
Debtors believe it would be more appropriate for Selendy Gay to
handle the matter (the "Conflict Matters"), including Emergency
Motion for (i) Confirmation that Recoupment Applies to Payment of
Chargebacks and Other Amounts Payable under the MPA, or (ii) for
Adequate Protection (Docket No. 330);

     (b) conducting investigations and analyses sufficient to
advise the Debtors regarding the Conflicts Matters;

     (c) rendering services for the Debtors including, but not
limited to, fact investigation, legal research, briefing, argument,
discovery, negotiation, litigation, participation in meetings of
the Debtors' board of directors and applicable committees thereof,
appearances and participation in hearings, and communications and
meetings with parties in interest, in each case as it relates to
the Conflict Matters; and

     (d) performing all other necessary or requested litigation
services in connection with the Conflict Matters.

The firm will bill these hourly rates:

     Partners               $1,620 to $2,225
     Associates             $835 to $1,425
     Law Clerks             $740
     Paraprofessinals       $400 to $685

Selendy Gay is "disinterested" as that term is defined in section
101(14) of the Bankruptcy Code, according to court filings.

In accordance with Appendix B-Guidelines for reviewing fee
applications filed by attorneys in larger Chapter 11 cases, Selendy
Gay disclosed that:

     -- it has not agreed to any variations from, or alternatives
to, its standard or customary billing arrangements for this
engagement;

     -- none of the professionals included in the engagement vary
their rate based on the geographic location of the bankruptcy
case;

     -- the firm has not represented the committee in the 12 months
pre-petition; and

     -- Selendy Gay is preparing and finalizing a prospective
budget and staffing plan.

The firm can be reached through:

    Kelley A. Cornish, Esq.
    Selendy Gay PLLC
    1290 6th Ave
    New York, NY 10104
    Telephone: (212) 390-9000
    Email: kcornish@selendygay.com

          About Hornblower Holdings

Hornblower Holdings, LLC and its affiliates filed Chapter 11
petitions (Bankr. S.D. Texas Lead Case No. 24-90061) on Feb. 21,
2024. At the time of the filing, Hornblower reported $500 million
to $1 billion in assets and $1 billion to $10 billion in
liabilities.

Judge Marvin Isgur oversees the cases.

The Debtors tapped Porter Hedges, LLP and Paul, Weiss, Rifkind,
Wharton & Garrison, LLP as bankruptcy counsels; Borden Ladner
Gervais, LLP as Canadian counsel; Guggenheim Securities, LLC as
investment banker; and Alvarez & Marsal North America, LLC as
restructuring advisor. Omni Agent Solutions, Inc. is the Debtor's
notice and claims agent and administrative advisor.


HORNBLOWER HOLDINGS: Unsecureds to Get Share of GUC Settlement Pool
-------------------------------------------------------------------
Hornblower Holdings LLC and its Debtor Affiliates submitted a
Disclosure Statement for the Amended Joint Chapter 11 Plan of
Reorganization dated April 2, 2024.

Through the Restructuring Transactions, the Hornblower Debtors
expect to emerge from chapter 11 with a sustainable capital
structure that will position the Reorganized Debtors for future
success in the ever-changing transportation and tourism market in
which they operate.

The Debtors also believe that the Restructuring Transactions will
maximize the value of their business and allow them to capitalize
on near-term opportunities in a highly competitive industry, ahead
of key seasonal tourism windows. Moreover, this restructuring
provides a framework for the longterm sustainability of the
Debtors' business for the benefit of their employees, vendors, and
customers, and ample liquidity to fund the post-emergence
business.

The Debtors strongly believe that the Plan is in the best interests
of the Debtors' Estates, represents the Debtors' best available
alternative, and provides for value-maximizing transactions which
will inure to the benefit of all of the Debtors' stakeholders.
Given the Debtors' core strengths, including their experienced
management team and employees, the Debtors are confident that they
can implement the Plan's value maximizing restructuring to ensure
the long-term viability of their business.

Class 5 consists of General Unsecured Claims. Each Holder of an
Allowed General Unsecured Claim shall receive, in full and final
satisfaction of such Claim, its Pro Rata share of the GUC
Settlement Pool. This Class is impaired.

Class 6 consists of Unsecured GoForward Trade Claims. Each Holder
of an Unsecured Go-Forward Trade Claim shall receive, in full and
final satisfaction of such Claim, Cash in an amount equal to such
Holder's Allowed Unsecured Go-Forward Trade Claim; provided,
however, that each Unsecured Go-Forward Trade Claim that is Allowed
in an amount greater than $[] shall be deemed a General Unsecured
Claim unless each such Holder thereof irrevocably elects on its
ballot to reduce the Allowed amount of such General Unsecured Claim
to $[]; provided, further, that if the aggregate amount of Allowed
Unsecured Go-Forward Trade Claims is greater than $[], each Holder
of an Allowed Unsecured Go-Forward Trade Claim shall receive its
Pro Rata share of $[].

The Debtors, the Reorganized Debtors, and the AQV Wind Down Co., as
applicable, shall fund distributions under the Plan (including the
funding of the AQV Wind Down Co.) to their respective Holders of
Claims and Interests with: (1) Cash on hand, including Cash from
operations and the proceeds from the DIP Facilities, the Rights
Offering, the AQV Cash Proceeds, the Exit Term Loans, and the Exit
Revolver and (2) the New HB Common Equity.

A full-text copy of the Disclosure Statement dated April 2, 2024 is
available at https://urlcurt.com/u?l=h5roA3 from Omni Agent
Solutions, Inc., claims agent.

Proposed Co-Counsel to the Debtors:      

           John F. Higgins, Esq.
           M. Shane Johnson, Esq.
           Megan Young-John, Esq.
           PORTER HEDGES LLP
           1000 Main St., 36th Floor
           Houston, Texas 77002
           Tel: (713) 226-6000
           Fax: (713) 226-6248
           E-mail: jhiggins@porterhedges.com
                   sjohnson@porterhedges.com
                   myoung-john@porterhedges.com

                - and -

           Paul M. Basta, Esq.
           Jacob A. Adlerstein, Esq.
           Kyle J. Kimpler, Esq.
           Sarah Harnett, Esq.
           Neda Davanipour, Esq.
           PAUL, WEISS, RIFKIND, WHARTON & GARRISON LLP
           1285 Avenue of the Americas
           New York, New York 10019
           Tel: (212) 373-3000
           Fax: (212) 757-3990
           E-mail: pbasta@paulweiss.com
                   jadlerstein@paulweiss.com
                   kkimpler@paulweiss.com
                   sharnett@paulweiss.com
                   ndavanipour@paulweiss.com

                  About Hornblower Holdings

Hornblower Holdings, LLC and its affiliates filed Chapter 11
petitions (Bankr. S.D. Texas Lead Case No. 24-90061) on Feb. 21,
2024. At the time of the filing, Hornblower reported $500 million
to $1 billion in assets and $1 billion to $10 billion in
liabilities.

Judge Marvin Isgur oversees the cases.

The Debtors tapped Porter Hedges, LLP and Paul, Weiss, Rifkind,
Wharton & Garrison, LLP as bankruptcy counsels; Borden Ladner
Gervais, LLP as Canadian counsel; Guggenheim Securities, LLC as
investment banker; and Alvarez & Marsal North America, LLC as
restructuring advisor. Omni Agent Solutions, Inc. is the Debtor's
notice and claims agent and administrative advisor.


HUDSON 888: Lenders Defeated in Tossing Bankruptcy Case
-------------------------------------------------------
Randi Love of Bloomberg Law reports that real estate developer,
Hudson 888 Owner LLC, has defeated its lenders' bid to dismiss
bankruptcy.  A subsidiary of Chinese developer Xinyuan Real Estate
Co. Ltd. beat efforts by its lenders to toss its bankruptcy when a
New York judge found its Chapter 11 was filed properly.

Hudson 888 Owner LLC's bankruptcy, filed amid China's real estate
debt crisis, followed the company's underlying mortgage loan
defaults that the US Bankruptcy Court for the Southern District of
New York said "existed for a very long time." The company owed $90
million on the loans.

Judge Michael E. Wiles on March 15, 2024 rejected lenders' argument
that the bankruptcy should be tossed because it was filed in "bad
faith."

                   About Hudson 888 Owner LLC

Hudson 888 Owner LLC is a Single Asset Real Estate debtor (as
defined in 11 U.S.C. Section 101(51B)).

The Debtor sought protection under Chapter 11 U.S. Bankruptcy Code
(Bankr. S.D.N.Y. Case No. 24-10021) on January 7, 2024. In the
petition signed by Sheng Zhang, chairman and CEO, the Debtor
disclosed up to $500 million in both assets and liabilities.

Judge Michael E. Wiles oversees the case.

Stephen B. Selbst, Esq., at Herrick Feinstein LLP, represents the
Debtor as legal counsel.


ICON AIRCRAFT: April 12 Deadline Set for Panel Questionnaires
-------------------------------------------------------------
The United States Trustee is soliciting members for committee of
unsecured creditors in the bankruptcy case of ICON Aircraft, Inc.,
et al.

If a party wishes to be considered for membership on any official
committee that is appointed, it must complete a questionnaire
available at https://tinyurl.com/7ek2syej and return by email it to
Joseph Cudia and Malcolm M. Bates -- Joseph.Cudia@usdoj.gov and
Malcolm.M.Bates@usdoj.gov -- at the Office of the United States
Trustee so that it is received no later than 4:00 p.m., on April
12, 2024.

If the U.S. Trustee receives sufficient creditor interest in the
solicitation, it may schedule a meeting or telephone conference for
the purpose of forming a committee.

              About Icon Aircraft

ICON Aircraft, Inc. is an aircraft design and manufacturing company
focused on the creation of consumer-friendly, safe, and
technologically advanced aircrafts that make the adventure of
flying more accessible to mainstream consumers.  The Company's
flagship production aircraft -- the ICON A5 -- is an amphibious
sport plane.  ICON Aircraft was founded in 2006 in response to the
Federal Aviation Administration's ("FAA") establishment of the
light-sport aircraft ("LSA") category and the sport pilot license
("SPL") class.

ICON Aircraft and three of its affiliates filed voluntary petitions
for relief under Chapter 11 of the Bankruptcy Code (Lead Case No.
24-10703, Bank. D. Del.) on April 4, 2024.  On the petitions signed
by Thomas M. McCabe as chief restructuring officer, the Debtors
reported $100 million to $500 million in estimated assets and $100
million to $500 million in estimated liabilities.

Hon. Craig T. Goldblatt presides over the cases.

The Debtors tapped Young Conaway Stargatt & Taylor LLP and Sidney
Austin LLP as bankruptcy counsel.  Stretto, Inc. is the Debtors'
claims and noticing agent.


IDOCKET.COM LLC: Unsecureds to Get $4K Monthly for 5 Years
----------------------------------------------------------
iDocket.com, LLC, submitted a First Amended Chapter 11 Plan of
Reorganization.

The Plan provides for the continued operations of the Debtor and
for the resolution and treatment of outstanding Claims and Equity
Interests.  Upon the Effective Date of the Plan, the Debtor shall
make payments to Creditors through its continued operations and as
set forth in the Plan.

The unsecured claims and their corresponding treatment are:

   * Class 8 consists of the unsecured claims of local governments
arising out of the Professional Services Agreement between iDocket
and the local governments.  As part of the Professional Services
Agreements, the local governments have a license to utilize iDocket
software for the maintenance and public access of government
records.  iDocket intends to assume all of its Professional
Services Agreements with local governments and to cure the
outstanding balances owed to the local governments on their
contracts.  iDocket will cure all of the past due revenue sharing
claims of local governments on the 15th day of the first month
after the Effective Date of the Plan.  The Class 8 Claims are
unimpaired and will be deemed to have accepted the Plan.

   Class 9 consists of the Allowed Unsecured Claim of Baxture, LLC.
The Debtor scheduled a pre petition claim for Baxture in the amount
of $890,749.  The Claim arises from prepetition IT services
provided by Baxture to iDocket.  Baxture has been a strategic
partner to iDocket throughout the development of the Debtor's
cloud-based software package.  On the Effective Date iDocket will
issue in full and final satisfaction, discharge, and release of the
Allowed Unsecured Claim of Baxture, LLC membership units in the
Reorganized Debtor such that Baxture will hold forty percent 40% of
the membership units in the Reorganized Debtor.  The Class 9 Claim
is Impaired under the Plan.

   Class 10 consists of all other Allowed General Unsecured Claims
against iDocket not placed in any other Class under the Plan,
including the Secured Claims of IncluIT and AEDC which the Plan
deems to be unsecured.  Each holder of an Allowed General Unsecured
Claim will receive, on account of its Allowed General Unsecured
Claim, its Pro Rata share of monthly payments in the amount of
$4,000 for five years.  The first payment will be made on the 20th
day of the first full month following the Effective Date of the
Plan and will continue for 60 months thereafter.  To the extent the
Debtor determines that the monthly payment to any particular
creditor would be administratively cumbersome to pay on a monthly
basis, the Debtor can pay such creditor on a quarterly basis by
holding back sufficient funds from each month to pay the creditor
the amount it would have received each quarter.  The Class 10
Claims are impaired under the Plan.

iDocket, as the Reorganized Debtor, shall continue to operate its
cloud-based software product and to general revenues from its
ongoing operations.  Through iDocket's continued business
operations, the Reorganized Debtor will make the payments called
for under the Plan.  Additionally, the Debtor will explore any
opportunities it may have to sell off assets and streamline its
operations. After confirmation of the Plan, the Debtor is
authorized to sell any of its assets according to its business
judgment without further motion and order of the Court. The sale of
its assets and payment of any liens against the assets sold will be
treated in accordance with this Plan, state law, or mutual
agreement between the Debtor and lien holder.

Attorneys for Debtor, iDocket.com, LLC:

     Brad W. Odell, Esq.
     MULLIN HOARD & BROWN, L.L.P.
     P.O. Box 2585
     Lubbock, TX 79408-2585
     Tel: 806-765-7491
     Fax: 806-765-0553
     E-mail: bodell@mhba.com

A copy of the Plan of Reorganization dated March 15, 2024, is
available at https://tinyurl.ph/EVwgu from PacerMonitor.com.

                     About iDocket.com LLC

iDocket is a Texas-based, Hispanic- and Woman-Owned S-Corporation
headquartered in Amarillo, Texas.

iDocket.com, LLC filed its voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. N.D. Tex. Case No.
23-20220) on Oct. 9, 2023. The petition was signed by Amelia
Balderrama, Esq. as president. At the time of filing, the Debtor
estimated $1 million to $10 million in assets and $10 million to
$50 million in liabilities.

Brad W. Odell, Esq., at MULLIN HOARD & BROWN, LLP, is the Debtor's
counsel.


INLAND BOAT: Court Narrows Claims in Rift Among Creditors, Bank
---------------------------------------------------------------
Judge Peggy Hunt of the United States Bankruptcy Court for the
District of Utah granted in part and denied in part Hillcrest
Bank's motion for summary judgment regarding a Third-Party Claim
asserted against the Bank by Adam Lee and Casey Warren in the
bankruptcy case of Inland Boat Club, LLC.  The Court granted in
part and denied in part Creditors' motion to dismiss, requesting
voluntary dismissal of the Third-Party Claim.

The case is In re: INLAND BOAT CLUB, LLC, Debtor. Bankr. Case No.
22-21879, Chapter 11, Subchapter V, INLAND BOAT CLUB, LLC,
Plaintiff, v. ADAM LEE, an individual; CASEY WARREN, an individual;
UTAH STATE TAX COMMISSION; and U.S. SMALL BUSINESS ADMINISTRATION,
Defendants, ADAM LEE, an individual and CASEY WARREN, an
individual, Counterclaim Plaintiffs, v. INLAND BOAT CLUB, LLC,
Counterclaim Defendant, Adversary Proceeding No. 22-0207 (Bankr. D.
Utah).

The heart of the dispute is whether the Creditors' Third-Party
Claim against the Bank should be dismissed with or without
prejudice.  The Bank maintains that there are no genuine disputes
of material fact and, therefore, the Court should dismiss the
Third-Party Claim as a matter of law with prejudice pursuant to
Federal Rule of Civil Procedure 56(a), made applicable to this
proceeding by Rule 7056 of the Federal Rules of Bankruptcy
Procedure.  The Creditors, without citing any authority, argue that
the Court should dismiss the Third-Party Claim without prejudice so
that they may pursue the Claim against the Bank in state court.

The Debtor, Inland Boat Club, LLC, operated a boat sharing service.
Its customers purchased annual membership agreements, affording
them certain services and the right to use one of the Debtor's
premium boats 14 days of each boating year.  Until the sale of the
Debtor's assets, the Debtor owned approximately 26 boats.

In 2020 and early 2021, the Creditors transferred approximately
$2.9 million to the Debtor in a series of transactions.  The
Creditors allege some or all these transactions were secured by the
Boats and that the Debtor promised to repay the Creditors when it
obtained bank funding.

In May 2021, the Debtor borrowed $3.9 million from the Bank
pursuant to a promissory note and that debt was secured by the
Boats and other property of the Debtor.  The Creditors' loans were
not repaid when the Bank funded its loan to the Debtor.  Litigation
in Utah state court followed involving the liens asserted against
the Boats and other issues.  The state court action was stayed when
the Debtor filed its petition seeking relief under Subchapter V of
Chapter 11 of title 11 of the United States Code on May 20, 2022.

Sometime shortly after the petition date, the Bank assigned its
rights and interests in its promissory note and related secured
interests in the Debtor's property to the Charles David Westover
Revocable Trust Dated February 22, 2008.  Westover filed a Proof of
Claim against the Debtor, asserting a secured claim in the amount
of approximately $3,816,000.  The Creditors also filed Proofs of
Claim asserting secured claims against the Debtor.

The Debtor successfully obtained confirmation of its Plan of
Reorganization Under Subchapter V of Chapter 11 Dated March 27,
2023.  Integral to the Confirmed Plan was the sale of substantially
all of the Debtor's assets and the assumption and assignment of its
membership contracts to Westover as initially memorialized in a
Memorandum of Understanding and finalized in an Asset Purchase
Agreement.  Thus, concurrently with the Confirmation Order, an
Order was entered pursuant to Section 363(b), (f) and (m) of the
Bankruptcy Code approving the APA and authorizing the transactions
with Westover.

The Debtor commenced this adversary proceeding against the
Creditors asserting that the Creditors' liens against the Boats
were avoidable under Sections 544(b) and 548 of the Bankruptcy
Code, and objecting to the Creditors' Proofs of Claim.

The Debtor maintained that the Creditors could not assert secured
claims because they did not have liens against the Boats, and if
they did, those liens were junior in priority to the lien that the
Bank assigned to Westover.

The Debtor also filed a separate Objection to the Creditors' Proofs
of Claim making similar arguments to those made in this
proceeding.

The Creditors filed Third Party Complaints in this proceeding which
included a Third-Party Claim against the Bank.  The Third-Party
Claim asserts three causes of action based on allegations that:

   -- the Bank knew or should have known that the Creditors lent
the Debtors approximately $2.9 million and held liens against the
Boats;

   -- the Bank should have ensured that the Debtor paid the
Creditors from the monies it lent the Debtor; and

   -- the Debtor was operating a Ponzi-like scheme that was fueled
by the Bank's relationship with the Debtor to the Creditors'
detriment.

The Creditors state in their Complaint that the Third-Party Claim
against the Bank is a core proceeding in which the Court may enter
final orders and judgments, but to the extent consent is required,
they consent to the Court's entry of final orders and judgments.
The Bank denies that the Third-Party Claim is a core proceeding,
but states that "[t]o the extent the Court has subject matter
jurisdiction on any or all claims asserted against [the Bank], [the
Bank] consents to this Court's entry of final orders or judgment."

The Creditors' Third-Party Claim is comprised of three causes of
action against the Bank, specifically one asserting an action under
the Utah Uniform Voidable Transactions Act (the "Avoidance
Action"); a second seeking a declaratory judgment as to validity,
priority and extent of the Bank's lien against the Boats; and a
third seeking damages against the Bank for negligence.

According to the Court, the Third-Party Claim against the Bank is
dismissed as follows: (1) the Avoidance Action is dismissed with
prejudice; (2) the Declaratory Judgment Action is moot and,
therefore, the Court lacks jurisdiction and it must be dismissed;
(3) alternatively, to the extent the Declaratory Judgment Motion is
not moot, it is dismissed with prejudice; and (4) the Court lacks
subject matter jurisdiction over the Negligence Action and it is
dismissed without prejudice.

The Court notes that consideration of whether the Avoidance Action
should be dismissed with or without prejudice requires a decision
involving interpretation of the Confirmed Plan, and enforcement of
the Confirmed Plan, the Confirmation Order, and the APA approved by
the Sale Order.  The Court therefore has subject matter
jurisdiction over the matter because it "arises under" at least
Section 1141 of the Bankruptcy Code and/or "arises in" the Debtor's
case as it implicates authority that can only be exercised in the
context of this bankruptcy case.  As a core proceeding, the Court
has authority to enter a final order and judgment adjudicating the
dispute.

The Court holds that the Creditors' Avoidance Action must be
dismissed with prejudice because it may not be pursued as a matter
of law.  Upon commencement of this case, the Debtor controlled the
Avoidance Action, it released the Bank for claims under the UVTA,
and the Debtor had authority to do so.  That release cannot be
attacked by the Creditors, the Court states.

The Court states that the Declaratory Judgment Action requires a
decision involving the enforcement of the Confirmed Plan, the
Procedural Orders, the Confirmation Order and the Sale Order.
Accordingly, to the extent not moot, the Court has jurisdiction
over the Declaratory Judgment Action for the same reasons as the
Avoidance Action and authority to enter a final order and judgment
deciding the dispute.

The Court never had jurisdiction over the Negligence Action because
it does not "arise under" the Bankruptcy Code and does not "arise
in" and is not "related to" the Debtor's case.  Accordingly, the
Court cannot enter a final order and judgment in the Negligence
Action and it must be dismissed without prejudice.

A copy of the Court's decision dated March 28, 2024, is available
at https://tinyurl.com/bdz2f98m

                    About Inland Boat Club

Inland Boat Club, LLC -- https://www.inlandboatclub.com/ -- is a
boat club for avid boaters and water sport enthusiasts. It is based
in Lindon, Utah.

Inland Boat Club sought bankruptcy protection under Subchapter V of
Chapter 11 of the U.S. Bankruptcy Code (Bankr. D. Utah Case No.
22-21879) on May 20, 2022, listing as much as $10 million in both
assets and liabilities.  D. Ray Strong of Berkeley Research Group
serves as Subchapter V trustee.

Judge R. Kimball Mosier oversees the case.

Kenneth L. Cannon, II, Esq., and Penrod W. Keith, Esq., at Dentons
Durham Jones Pinegar P.C., are the Debtor's bankruptcy attorneys.



IQ DENTAL: Plan Exclusivity Period Extended to August 6
-------------------------------------------------------
Judge Stacey L. Meisel of the U.S. Bankruptcy Court for the
District of New Jersey extended IQ Dental Supply, LLC's exclusive
periods to file its plan of reorganization, and solicit acceptances
thereof to August 6 and October 3, 2024, respectively.

As shared by Troubled Company Reporter, IQ Dental Supply, LLC has
submitted a First Amended Chapter 11 Plan pursuant to which holders
of Allowed General Unsecured Claims are grouped in Class 6.  

The TCR said that General Unsecured Creditors shall be paid a pro
rata portion of $2,100,000. The $2,100,000 will be paid on a pro
rata basis over 7 years on a quarterly basis (28 quarters).

The Plan will be effectuated, in the Plan Sponsor's discretion,
through the purchase by the Plan Sponsor of either: (i) the equity
interests in the Reorganized Debtor (a "Stock Sale"); or (ii)
substantially all of the Debtor's assets of the Debtor (an "Asset
Sale") with language in the Confirmation Order that contains the
provisions of section 363 of the Bankruptcy Code, among others.

A copy of the Plan of Reorganization dated Mar. 1, 2024, is
available at https://tinyurl.ph/XZLIC from PacerMonitor.com.

IQ Dental Supply, LLC, is represented by:

     Richard D. Trenk, Esq.
     Robert S. Roglieri, Esq.
     TRENK ISABEL SIDDIQI
     & SHAHDANIAN P.C.
     290 W. Mt. Pleasant Ave., Suite 2350
     Livingston, NJ 07039
     Tel: (973) 533-1000
     E-mail: rtrenk@trenkisabel.law
             rroglieri@trenkisabel.law

                     About IQ Dental Supply

IQ Dental Supply, LLC, is a full service dental supply company
selling dental supplies, equipment, and providing service since
2009. The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. N.J. Case No. 23-21402) on December 8,
2023. In the petition signed by Sergey Kunin, managing member, the
Debtor disclosed $10,092,591 in assets and $8,098,257 in
liabilities.

Judge Stacey L. Meisel oversees the case.

Richard D. Trenk, Esq., at TRENK ISABEL SIDDIQI & SHAHDANIAN P.C.,
is the Debtor's legal counsel.


IQSTEL INC: Urish Popeck & Co. Raises Going Concern Doubt
---------------------------------------------------------
iQSTEL Inc. disclosed in a Form 10-K Report filed with the U.S.
Securities and Exchange Commission for the fiscal year ended
December 31, 2023, that its auditor expressed that there is
substantial doubt about the Company's ability to continue as a
going concern.

Pittsburgh, Pennsylvania-based Urish Popeck & Co., LLC, the
Company's auditor since 2020, issued a "going concern"
qualification in its report dated April 1, 2024, citing that the
Company has suffered recurring losses from operations and does not
have an established source of revenues sufficient to cover its
operating costs, which raise substantial doubt about its ability to
continue as a going concern.

The Company finished the year ended December 31, 2023 with a loss
of $219,436 as compared to a loss of $5,865,761 during the year
ended December 31, 2022.

As of December 31, 2023, the Company had $22,155,653 in total
assets, $14,109,781 in total liabilities, and $8,045,872 in total
stockholders' equity.
   
The ability of the Company to continue as a going concern is
dependent upon its ability to successfully accomplish its business
plan and eventually attain profitable operations.

During the next year, the Company's foreseeable cash requirements
will relate to continual development of the operations of its
business, maintaining its good standing in the industry and
continuing its marketing efforts. The Company may experience a cash
shortfall and be required to raise additional capital.

Historically, the Company has relied upon funds from its
stockholders. Management may raise additional capital through
future public or private offerings of the Company's stock or
through loans from private investors, although there can be no
assurance that it will be able to obtain such financing. The
Company's failure to do so could have a material and adverse effect
upon its operations and its stockholders.

A full-text copy of the Company's Form 10-K is available at
https://tinyurl.com/2rn7s3nk

                                About iQSTEL Inc.

Coral Gables, FL-based iQSTEL Inc. (OTCQX: IQST) is a technology
company with presence in 19 countries and 70 employees that is
offering leading-edge services through its business divisions.



ISLAND FAMILY: Wins Cash Collateral Access Thru April 11
--------------------------------------------------------
The U.S. Bankruptcy Court for the Middle District of Florida,
Orlando Division, authorized Island Family Health, LLC to use cash
collateral, on an interim basis, in accordance with the budget,
through April 11, 2024.

JP Morgan Chase Bank is the Debtor's Secured Creditor.

The inferior interests who may assert a lien or security interest
in the Debtor's cash collateral are MMP Capital LLC; North Mill
Credit Trust; U.S. Small Business Administration; MMP Capital LLC;
MMP Capital LLC; Navitas Credit Corp.; NewLane Finance Company;
TIAA, FSB;  MMP Capital LLC; American Bank, N.A.; and Channel
Partners.

Specifically, the Debtor is permitted to use cash collateral to
pay: (a) amounts expressly authorized by the Court, including
payments to the United States Trustee for quarterly fees; (b) the
current and necessary expenses set forth in the budget; and (c)
additional amounts as may be expressly approved in writing by
Secured Creditor.

As adequate protection, the Secured Creditor and the Inferior
Interests will have a perfected post-petition lien against cash
collateral to the same extent and with the same validity and
priority as the pre-petition lien, without the need to file or
execute any documents as may otherwise be required under applicable
non-bankruptcy law.

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

A continued hearing on the matter is set for April 11 at 10 a.m.

A copy of the court's order and the Debtor's budget is available at
https://urlcurt.com/u?l=PhG7Jv from PacerMonitor.com.

The Debtor projects total operating expenses, on a monthly basis,
as follows:

     $61,067 for April 2024; and
     $61,067 for May 2024.

                     About Island Family Health

Island Family Health LLC sought protection under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. M.D. Fla. Case No. 24-01091) on Mar.
5, 2024. In the petition signed by Nikolaos Kanellopoulos, managing
member, the Debtor disclosed $149,188 in assets and $2,000,809 in
liabilities.

Judge Grace E. Robson oversees the case.

Branson Law, PLLC serves as the Debtor's counsel.


IVANTI SOFTWARE: Cliffwater Marks $7MM Loan at 30% Off
------------------------------------------------------
The Cliffwater Corporate Lending Fund has marked its $7,000,000
loan extended to Ivanti Software, Inc to market at $4,891,250or 70%
of the outstanding amount, as of September 30, 2023, according to a
disclosure contained in Cliffwater's Amended Form N-CSR for the
fiscal year ended September 30, 2023, filed with the Securities and
Exchange Commission on March 28, 2024.

The Cliffwater Corporate Lending Fund is a participant in a Second
Lien Term Loan to Ivanti Software, Inc. The loan accrues interest
at a rate of 12.907% (SOFR+725) per annum. The loan matures on
December 1, 2028.

The Cliffwater Corporate Lending Fund is a Delaware statutory trust
registered under the Investment Company Act of 1940, as amended, as
a closed-end management investment company operating as a
diversified interval fund. The Fund operates under an Agreement and
Declaration of Trust, as most recently amended and restated on
September 15, 2021. Cliffwater LLC serves as the investment adviser
of the Fund. The Investment Manager is an investment adviser
registered with the Securities and Exchange Commission under the
Investment Advisers Act of 1940, as amended. The Fund intends to
continue to qualify and has elected to be treated as a regulated
investment company under the Internal Revenue Code of 1986, as
amended). The Fund commenced operations on March 6, 2019.

The Fund's fiscal year ends March 31.

The Fund is led by president Stephen Nesbitt and treasurer Lance J.
Johnson.

The Fund can be reached through:

     Terrance P. Gallagher
     c/o UMB Fund Services, Inc.
     235 West Galena Street
     Milwaukee, WI 53212

Ivanti is an IT software company headquartered in South Jordan,
Utah. It produces software for IT Security, IT Service Management,
IT Asset Management, Unified Endpoint Management, Identity
Management and supply chain management.


J.E.H. PROPERTIES: Court Approves Disclosure Statement
------------------------------------------------------
Judge Cecelia G. Morris has entered an order approving the
Disclosure Statement of J.E.H. Properties I, LLC and J.E.H.
Properties II, LLC.

The Plan may be modified prior to or at the confirmation hearing,
in accordance with the Bankruptcy Code and Bankruptcy Rules, upon
written notice filed with the Court and served upon the Office of
the United States Trustee.

The hearing to consider confirmation of the Plan will be held on
May 7, 2024, at 9:00 a.m., or as soon thereafter as counsel may be
heard, before the Honorable Cecelia G. Morris, United States
Bankruptcy Judge, at the United States Bankruptcy Courthouse,
Southern District of New York (Poughkeepsie Division), via Zoom for
Government.

To be counted, ballots for accepting or rejecting the Plan must be
actually received at the addresses set forth in the ballot
instructions by April 30, 2024 at 5:00 p.m. (Eastern Time).

The Debtors will file a voting tabulation report with the Court no
later than 5:00 p.m. (Eastern Time) on May 2, 2024.

Objections to confirmation of the Plan shall be made in writing,
filed and served so as to be received on or before April 30, 2024
at 5:00 p.m.

                     About J.E.H. Properties

J.E.H. Properties I, LLC, and J.E.H. Properties II, LLC, filed
their voluntary petitions for relief under Chapter 11 of the
Bankruptcy Code (Bankr. S.D.N.Y. Case Nos. 22-35449 and 22-35450)
on July 20, 2022.  At the time of the filing, the Debtors listed as
much as $1 million in both assets and liabilities.

Judge Cecelia G. Morris oversees the case.

Dawn Kirby, Esq., at Kirby Aisner & Curley, LLP, is serving as the
Debtors' counsel.


J.K. PATISSERIE: Seeks to Hire Morrison-Tenenbaum PLLC as Counsel
-----------------------------------------------------------------
J.K. Patisserie & Bakery LLC seeks approval from the U.S.
Bankruptcy Court for the Eastern District of New York to hire
Morrison-Tenenbaum PLLC as its counsel.

The firm's services include:

     a. advising the Debtor with respect to its powers and duties
in the management of its estate;

     b. assisting in any amendments of schedules and other
financial disclosures and in the preparation, review or amendment
of a disclosure statement and plan of reorganization;

     c. negotiating with the Debtor's creditors and taking the
necessary legal steps to confirm and consummate a plan of
reorganization;

     d. preparing legal papers;

     e. appearing before the bankruptcy court; and

     f. providing other legal services that may be necessary and
proper for an effective reorganization.

The firm will be paid at these rates:

     Lawrence Morrison     $595 per hour
     Brian Hufnagel        $525 per hour
     Associates            $380 per hour
     Paraprofessionals     $200 per hour

The firm received a retainer fee of $11,500.

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

Morrison-Tenenbaum can be reached through:

     Lawrence F. Morrison, Esq.
     Brian J. Hufnagel, Esq.
     Morrison-Tenenbaum, PLLC
     87 Walker Street, Floor 2
     New York, NY 10013
     Tel: (212) 620-0938
     Email: lmorrison@m-t-law.com
     Email: bjhufnagel@m-t-law.com

             About J.K. Patisserie & Bakery LLC

J.K. Patisserie & Bakery LLC sought protection for relief under
Chapter 11 of the Bankruptcy Code (Bankr. E.D.N.Y. Case No.
24-40746) on February 20, 2024, listing $100,001 to $500,000 in
both assets and liabilities.

Judge Nancy Hershey Lord presides over the case.

Lawrence Morrison, Esq. at MORRISON TENENBAUM PLLC represents the
Debtor as counsel.


JAB OF ROCKLAND: Filing of Plan and Disclosures Extended to May 17
------------------------------------------------------------------
Judge Sean H. Lane has entered an order that the time for the JAB
of Rockland, Inc., d/b/a David's Bagels to file a Chapter 11 Plan
and Disclosure Statement is extended up to and including May 17,
2024.

The time for the Debtor to obtain confirmation of a Chapter 11 Plan
is extended up to and including July 1, 2024.

                     About JAB of Rockland

JAB of Rockland, Inc., which conducts business under the name
David's Bagels, is a retail bagel bakery and store located in New
City, New York.

JAB of Rockland filed a Chapter 11 bankruptcy petition (Bankr.
S.D.N.Y. Case No. 19-23153) on June 11, 2019, disclosing under $1
million in both assets and liabilities. Judge Robert D. Drain
oversees the case.  The Debtor is represented by Elizabeth A. Haas,
Esq., PLLC.


JDL HVAC SERVICES: Case Summary & 20 Largest Unsecured Creditors
----------------------------------------------------------------
Debtor: JDL HVAC Services, LLC
        14300 Cherry Lane Court
        Laurel, MD 20707-4979

Business Description: JDL HVAC Services offers a wide range of
                      money-saving heating, cooling, and air
                      quality solutions serving both residential
                      and light commercial clients.

Chapter 11 Petition Date: April 4, 2024

Court: United States Bankruptcy Court
       District of Maryland

Case No.: 24-12823

Judge: Hon. Maria Ellena Chavez-Ruark

Debtor's Counsel: Brett Weiss, Esq.
                  THE WEISS LAW GROUP
                  8843 Greenbelt Road 299
                  Greenbelt MD 20770
                  Tel: (301) 924-4400
                  Email: brett@BankruptcyLawMaryland.com

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

Estimated Liabilities: $1 million to $10 million

The petition was signed by Joe Liles, Jr. as managing member.

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

https://www.pacermonitor.com/view/PBMMSVI/JDL_HVAC_Services_LLC__mdbke-24-12823__0001.0.pdf?mcid=tGE4TAMA


JOE'S DRAIN: Hires Strip Hoppers Leithart as Bankruptcy Counsel
---------------------------------------------------------------
Joe's Drain Cleaning, LLC seeks approval from the U.S. Bankruptcy
Court for the Southern District of Ohio to hire Strip, Hoppers,
Leithart, McGrath & Terlecky Co., LPA as its bankruptcy counsel.

The firm will render these services:

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

     (b) advise and assist the Debtor in the preparation of its
petition, schedules, and statement of financial affairs;

     (c) assist and advise the Debtor in connection with the
administration of this case;

     (d) analyze the claims of the creditors in this case, and
negotiate with such creditors;

     (e) investigate the acts, conduct, assets, rights, liabilities
and financial condition of the Debtor and the Debtor's business;

     (f) advise and negotiate with respect to the sale of any or
all assets of the Debtor;

     (g) investigate, file and prosecute litigation of behalf of
the Debtor;

     (h) propose a plan of reorganization;

     (i) appear and represent the Debtor at hearings, conferences,
and other proceedings;

     (j) prepare and/or review motions, applications, orders, and
other filings filed with the Court;

     (k) institute or continue any appropriate proceedings to
recover assets of the estate; and

     (l) perform any and all such other legal services as may be
required that are in the best interest of the estate or its
creditors.

The firm's current rates are:

     Myron N. Terlecky      $395/hour
     John W. Kennedy        $360/hour
     Loni R. Sammons        $200/hour
     Law clerks             $150/hour

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

The firm received a retainer in the amount of $30,000.

John Kennedy, Esq., a partner at Strip, Hoppers, Leithart, McGrath
& Terlecky Co. LPA, 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:

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

     About Joe's Drain Cleaning

Joe's Drain Cleaning, LLC, a company in Lancaster, Ohio, offers
drain unblocking, drain cleaning, drain repair, and drain
maintenance services.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Ohio Case No. 24-51041) on March 22,
2024. In the petition signed by Joseph Conway, sole member, the
Debtor disclosed $506,649 in assets and $1,031,345 in liabilities.

Judge John E. Hoffman, Jr. oversees the case.

John W. Kennedy, Esq., at Strip, Hoppers, Leithart, McGrath &
Terlecky Co., LPA represents the Debtor as legal counsel.


JOE'S DRAIN: Wins Interim Cash Collateral Access
------------------------------------------------
The U.S. Bankruptcy Court for the Southern District of Ohio,
Eastern Division, authorized Joe's Drain Cleaning, LLC to use cash
collateral, on an interim basis, in accordance with the budget,
until the earlier to occur of (a) June 30, 2024; or (b) the
occurrence of a Termination Event.

The events that constitute a "Termination Event" are:

     (i) the payment or incurrence by the Debtor of any material
expense of a type not set forth in the Budget;

    (ii) the payment of any expenses that would cause the aggregate
expenditures under the Budget for any monthly period to exceed the
amount set forth in the Budget for such month by 20%. Any budgeted
expenditures not paid in a particular budget period may be carried
forward into a subsequent budget period. Expenditures, other than
legal or other professional fees, may be paid in an earlier period
in the reasonable discretion of the Debtor, in which event, the
Budget will be deemed amended to move the expenditure into the
month of the actual expenditure for the purpose of calculating
rolling monthly variances set forth above. The Debtor will provide
a written explanation in reasonable detail explaining the amount of
and the reason for the prepayment or delay in payment.

    (iii) the failure of the Debtor to pay, within 10 days of the
applicable due date, all undisputed administrative expenses in full
in accordance with their terms as provided for in the Budget except
for any expenses under 11 U.S.C. sections 503(b)(9) and/or 546(c);

     (iv) the failure of the Debtor to timely pay all fees due
under 28 U.S.C. section 1930; and

      (v) the failure of the Debtor to comply with, keep, observe
or perform any of its agreements or undertakings under this Interim
Order.

The Debtor requires the use of cash collateral to pay its ordinary
operating expenses and continue "business as usual."

U.S. Small Business Administration; Headway Capital, LLC; Bay First
National Bank, Kapitus, LLC; and Global Merchant Cash, Inc.; Vox
Funding LLC; Instafunders; and Tandem Bank assert an interest in
the Debtor's cash collateral.

The Debtor believes that the Creditors may be secured by the
Debtor's accounts receivable, with an estimated value of
approximately $5,000, which constitute "cash collateral" under 11
U.S.C. section 363.

The security interests of the Creditors, if any, in cash collateral
are continued and re-granted in the same amount and to the same
extent, validity and priority as existed immediately prior to the
Petition Date, and the Creditors will not be required to take any
other action to perfect the lien(s) re-granted to them thereunder.

A final hearing on the matter is set for April 25 at 2 p.m.

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

                About Joe's Drain Cleaning, LLC

Joe's Drain Cleaning, LLC offers drain unblocking, drain cleaning,
drain repair, and drain maintenance services.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Ohio Case No. 24-51041) on March 22,
2024. In the petition signed by Joseph Conway, sole member, the
Debtor disclosed $506,649 in assets and $1,031,345 in liabilities.

Judge John E Hoffman Jr. oversees the case.

John W. Kennedy, Esq., at STRIP HOPPERS LEITHART MCGRATH & TERLECKY
CO. LPA. represents the Debtor as legal counsel.


JOHNSTON & RHODES: Wins Interim Cash Collateral Access
------------------------------------------------------
The U.S. Bankruptcy Court for the Southern District of New York,
Poughkeepsie Division, authorized Johnston & Rhodes Bluestone Co.
to use cash collateral, on an interim basis, in accordance with the
budget.

As adequate protection, M&T Bank, Jeff Bank, U.S. Small Business
Administration, and Delaware County IDA are granted continuing
rollover liens and security interests in the Debtor's assets to the
same extent, validity and priority as the Secured Creditors held
prior to the filing of the Chapter 11 Petition.

A copy of the order is available at https://urlcurt.com/u?l=JgQTZ3
from PacerMonitor.com.

              About Johnston & Rhodes Bluestone Co.

Johnston & Rhodes Bluestone Co. has been quarrying, fabricating,
and distributing bluestone since 1900.

Johnston & Rhodes Bluestone Co in Roscoe, NY, filed its voluntary
petition for Chapter 11 protection (Bankr. S.D.N.Y. Case No.
24-35235) on March 7, 2024, listing $2,545,250 in assets and
$1,384,921 in liabilities. Peter Becker Johnston as president,
signed the petition.

Judge Cecelia G. Morris oversees the case.

GENOVA, MALIN & TRIER, LLP serve as the Debtor's legal counsel.


JUMBO SEAFOOD: Seeks to Hire VerStandig Law Firm as Legal Counsel
-----------------------------------------------------------------
Jumbo Seafood Restaurant, Inc. seeks approval from the U.S.
Bankruptcy Court for the District of Columbia to employ The
VerStandig Law Firm, LLC d/b/a The Belmont Firm as its general
reorganization counsel.

The firm will provide these services:

   a. prepare and file all necessary pleadings, motions, and other
court papers, on behalf of the Debtor;

   b. negotiate with creditors, equity holders, and other
interested parties;

   c. represent the Alleged Debtor in any adversary proceedings,
contested matters, and other proceedings before this Honorable
Court;

   d. prepare a plan of reorganization on behalf of the Debtor;
and

   e. tend to such other and further matters as are necessary and
appropriate in the prism of this case.

The firm will be paid at these rates:

     Attorney        $495 per hour
     Paralegal       $100 per hour

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

Maurice B. VerStandig, Esq. at The Verstandig Law Firm, 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:

     Maurice B. VerStandig, Esq.
     THE VERSTANDIG LAW FIRM
     1050 Connecticut Ave., NW Suite 500
     Washington, D.C. 20036
     Telephone: (301) 444-4600
     Email: mac@mbvesq.com

              About Jumbo Seafood Restaurant, Inc.

Jumbo Seafood Restaurant, Inc. filed its voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. D.C. Case
No. 24-00090) on March 27, 2024, listing $50,001 to $100,000 in
assets and $500,001 to $1 million in liabilities.

Judge Elizabeth L Gunn presides over the case.

Maurice Belmont VerStandig, Esq. at The Verstandig Law Firm, LLC
represents the Debtor as counsel.


KAST MEDIA: Owed Podcasters Millions as It Files for Chapter 11
---------------------------------------------------------------
Inside Radio reports that the beleaguered podcast network,
development and production company Kast Media has filed for chapter
11 bankruptcy protection, telling a California court that it owed
nearly $6.4 million to dozens of creditors while its assets are
worth $700,000. The list includes millions owed to podcast
creators, including Jess and Evan Ambrose, host of the Your Mom &
Dad podcast, who are owed $478,185, This Past Weekend host Theo
Von, owed $456,399; and Jason and Carissa Weiser's Bardic
Enterprises, creators of the Myths & Legends podcast, due $381,666.
The list also includes comedian Sarah Silverman, owed $293,333 for
The Sarah Silverman Podcast and TV’s "Bachelor" turned-podcaster
Nick Viall, owed $257,387 for work on The Viall Files podcast.

Kast also owes money to The John Campea Show Podcast ($88,950),
Richard Maclean Smith's Unexplained ($70,513), and Alyx Weiss'
Revealing Your Secrets ($68,750). Nearly all the show creators that
are owed money work with UTA.

Kast also owes money to vendors, such as Adswizz, Chartable, and
Pineapple Street Studios, as well as smaller players including
Arcadian Vanguard, Goofball, and Nugget Productions. Kast says it
also owes $71,578 to the IRS.

According to a financial accounting provided to the court, Kast
Media has been bringing in money in recent weeks. The company says
it had $24,000 in ad revenue during January and February. It even
turned a small profit of $75,000 during the two-month period.

During the past year Kast Media has been under fire from several
podcasters for allegedly not paying what it owed the creators.
Industry grumbling spilled into the open when Von took his
allegations public in an episode of This Past Weekend in which Von
says he was offered to move from Kast Media to PodcastOne and would
be paid the six-figure total that he was owed with shares of the
newly public company. Von said he rejected the offer.

Then podcast host Alyx Weiss filed a lawsuit against Kast Media
claiming the company failed to comply with the termination
agreement it signed when it pulled the plug on her Revealing Your
Secrets series in 2022. She is seeking at least $68,750 in damages,
plus interest. The case is still pending in a federal court in Los
Angeles.

LiveOne last year, 2023, struck a deal to buy Kast Media, but
rather than buy the company outright it wound up picking up several
of its shows which have since moved to LiveOne's PodcastOne. But it
took a pledge that Kast CEO Colin Thomson would not join PodcastOne
to get some creators onboard.

Thomson launched Kast Media in 2016 as a production company for the
creation of premium podcast content. In an interview with Bloomberg
last year, Thomson said that Kast Media had been doing well since
launching, growing to $16 million in revenue in 2021. But he said
they saw ad dollars "head off a cliff" in July 2022. That led to
layoffs and a salary reduction for him.

Kast Media's future is unclear. It has not yet filed a
reorganization plan with the court detailing how it plans to move
forward. The company's website currently features a single message:
"under construction."

                   About Kast Media Inc.

Kast Media operates as podcasts producer.

Kast Media sought relief under Chapter 11 of the U.S. Bankruptcy
Code (Bankr. C.D. Cal. Case No. 24-10396) on March 13, 2024. In the
petition filed by Colin Thomson, as CEO, the Debtor reports total
assets as of Jan. 31, 2024 amounting to $699,789 and total
liabilities as of January 31, 2024 of $6,395,239.

The Debtor is represented by:

     Leslie Cohen, Esq.
     LESLIE COHEN LAW PC
     1615-A Montana Avenue
     Santa Monica CA 90403
     Tel: 310-394-5900


KIDDE-FENWAL: Future Claimants' Rep Taps FTI as Financial Advisor
-----------------------------------------------------------------
Randi S. Ellis, as the legal representative for Future PFAS
Personal Injury Claimants of Kidde-Fenwal Inc., seeks approval from
the U.S. Bankruptcy Court for the District of Delaware to hire FTI
Consulting, Inc. as her financial advisor.

The firm will provide:

     (a) assistance in the review of financial related disclosures
required by the Court, including the Schedules of Assets and
Liabilities, the Statement of Financial Affairs, and Monthly
Operating Reports;

     (b) assistance with the assessment and monitoring of the
Debtor's short term cash flow, liquidity, and operating results;

     (c) assistance with review of any tax issues associated with,
but not limited to, claims trading, preservation of net operating
losses, refunds due to the Debtor, plans of reorganization, and
asset sales;

     (d) assistance with the review of the terms of any sale of
substantially all of the Debtor's assets;

     (e) assistance in the review of the claims reconciliation and
any estimation process;

     (f) assistance in the review of other financial information
prepared by the Debtor, including, but not limited to, cash flow
projections and budgets, business plans, trust funding, go-forward
shared service agreements, and the non-debtor periodic reports;

     (g) attendance at meetings and assistance in discussions with
the Debtor, potential investors, banks, other secured lenders, the
Future Claimants' Representative, the Committee and any other
official committees organized in this chapter 11 proceeding, the
U.S. Trustee, other parties in interest and professionals hired by
the same, as requested;

     (h) assistance in the review and/or preparation of information
and analysis necessary for the confirmation of a plan and related
disclosure statement in this chapter 11 proceeding;

     (i) assistance in the evaluation and analysis of avoidance
actions, including fraudulent conveyances and preferential
transfers;

     (j) assistance with financial analysis surrounding the
mediation process and the development of economic analysis in
connection with a settlement framework;

     (k) assistance in the prosecution of Future Claimants'
Representative responses/objections to the Debtor's motions,
including attendance at depositions and provision of expert
reports/testimony on case issues as required by the Future
Claimants' Representative; and

     (l) other general business consulting or such other assistance
as the Future Claimants' Representative or Young Conaway may deem
necessary that are consistent with the role of a financial advisor
and not duplicative of services provided by other professionals in
this proceeding.

FTI will be paid at these hourly rates:

     Senior Managing Directors           $1,095 - 1,495
     Directors/Senior Directors/
     Managing Directors                  $825 - 1,110
     Consultants/Senior Consultants      $450 - 790
     Administrative/Paraprofessionals    $185 - 370

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

Conor Tully, a senior managing director at FTI Consulting,
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:

     Conor P. Tully, Esq.
     FTI Consulting, Inc.
     1166 Avenue of the Americas, 15th Floor
     New York, NY 10036
     Telephone: (212) 247-1010
     Email: conor.tully@fticonsulting.com

        About Kidde-Fenwal

Kidde-Fenwal Inc. -- https://www.kidde-fenwal.com/ -- manufactures
fire protection systems. It offers products such as fire control
systems, explosion aircraft protection, laser-based smoke detection
devices, electronic gas ignitions, and fire suppressions.
Kidde-Fenwal markets its products to mining, manufacturing,
education, and commercial sectors.

Kidde-Fenwal sought relief under Chapter 11 of the U.S. Bankruptcy
Code (Bankr. D. Del. Case No. 23-10638) on May 14, 2023. In the
petition filed by its chief transformation officer, James
Mesterharm, the Debtor reported assets between $100 million and
$500 million and estimated liabilities between $1 billion and $10
billion.

The Debtor tapped Sullivan & Cromwell, LLP and Morris Nichols Arsht
& Tunnell, LLP as bankruptcy counsels; Covington & Burling, LLP as
special insurance counsel; and Guggenheim Securities, LLC as
investment banker. Stretto, Inc. is the claims and noticing agent
and administrative advisor.

The official committee of unsecured creditors appointed in the
Debtor's Chapter 11 case tapped Brown Rudnick, LLP and Stutzman,
Bromberg, Esserman & Plifka, A Professional Corporation as
bankruptcy counsels; Gilbert, LLP and KTBS Law, LLP as special
counsels; Province, LLC as financial advisor; and Houlihan Lokey
Capital, Inc. as investment banker.


KIDDE-FENWAL: Future Claimants' Rep Taps Gilbert Special Counsel
----------------------------------------------------------------
Randi S. Ellis, as the legal representative for Future PFAS
Personal Injury Claimants of Kidde-Fenwal Inc., seeks approval from
the U.S. Bankruptcy Court for the District of Delaware to hire
Gilbert LLP as her special insurance counsel.

The firm's services include:

     a. analyzing all insurance policies under which the Debtor may
have rights and providing strategic advice to the Future Claimants'
Representative on steps to be taken to preserve and maximize
insurance coverage;

     b. attending meetings and negotiating with representatives of
the Debtor, its nonbankrupt affiliates, its insurance carriers, and
other parties in interest in this Chapter 11 case related to the
preservation of insurance coverage and resolution of disputed
insurance coverage;

     c. assisting the Future Claimants' Representative with any
insurance-related matters arising in connection with the
formulation of a plan of reorganization and funding any trust for
the payment of claims established under a plan of reorganization;
and

     d. performing such other insurance-related tasks as may be
necessary during the course of this chapter 11 case.

Kami Quinn, Esq., a partner at Gilbert, disclosed in a court filing
that the firm is a "disinterested person" pursuant to Section
101(14) of the Bankruptcy Code.

The firm can be reached through:

     Kami E. Quinn, Esq.
     Gilbert LLP
     700 Pennsylvania Avenue, SE
     Suite 400
     Washington, DC 20003
     Telephone: (202) 772-2336
     Email: quinnk@gilbertlegal.com

        About Kidde-Fenwal

Kidde-Fenwal Inc. -- https://www.kidde-fenwal.com/ -- manufactures
fire protection systems. It offers products such as fire control
systems, explosion aircraft protection, laser-based smoke detection
devices, electronic gas ignitions, and fire suppressions.
Kidde-Fenwal markets its products to mining, manufacturing,
education, and commercial sectors.

Kidde-Fenwal sought relief under Chapter 11 of the U.S. Bankruptcy
Code (Bankr. D. Del. Case No. 23-10638) on May 14, 2023. In the
petition filed by its chief transformation officer, James
Mesterharm, the Debtor reported assets between $100 million and
$500 million and estimated liabilities between $1 billion and $10
billion.

The Debtor tapped Sullivan & Cromwell, LLP and Morris Nichols Arsht
& Tunnell, LLP as bankruptcy counsels; Covington & Burling, LLP as
special insurance counsel; and Guggenheim Securities, LLC as
investment banker. Stretto, Inc. is the claims and noticing agent
and administrative advisor.

The official committee of unsecured creditors appointed in the
Debtor's Chapter 11 case tapped Brown Rudnick, LLP and Stutzman,
Bromberg, Esserman & Plifka, A Professional Corporation as
bankruptcy counsels; Gilbert, LLP and KTBS Law, LLP as special
counsels; Province, LLC as financial advisor; and Houlihan Lokey
Capital, Inc. as investment banker.


KODIAK TRUCKING: Court OKs Cash Collateral Access Thru Sept 30
--------------------------------------------------------------
The U.S. Bankruptcy Court for the Eastern District of California,
Fresno Division, authorized Kodiak Trucking, Inc. to use
supplemental cash collateral on a final basis, pursuant to the
budget, for the period from March 31 to September 30, 2024.

As previously reported by the Troubled Company Reporter, the
secured creditors were granted replacement security interests in,
and liens on, all post-Petition Date acquired property of the
Debtor and the Debtor's bankruptcy estate that is the same type of
property that the respective secured creditor holds a pre-petition
interest, lien or security interest to the extent of the validity
and priority of such interests, liens, or security interests, if
any. The amount of each of the Replacement Liens will be up to the
amount of any diminution in value of the secured creditor's
collateral position from the Petition Date. The priority of the
Replacement Liens will be in the same priority as the secured
creditor's respective pre-petition interests, liens and security
interests in similar property.

To the extent that the Replacement Liens prove inadequate to
protect a secured creditor from a demonstrated diminution in the
value of its collateral position from the Petition Date, the
secured creditors were granted an administrative expense claim 11
U.S.C. section 503(b) with priority in payment under 11 U.S.C.
section 507(b), provided, however, that this will not modify the
priorities of the Bankruptcy Code in the event of a conversion to
Chapter 7.

The Debtor will continue to maintain adequate and sufficient
insurance on all its property and assets.

During the Final Period, the sum of the cash on hand and
outstanding "Eligible Accounts Receivable" of the Debtor will be
equal to or greater than $983,955, measured on the last day of each
month of said period, beginning April 30, 2024. "Eligible Accounts
Receivable" will mean accounts receivable which accounts are no
more than 90 days past the invoice due date, and which are not
subject to any defenses, recoupment, counterclaims, offsets or
setoffs.

The Final Order will expire and the Debtor's right to use cash
collateral will terminate, unless extended by further order of the
Court or by express written consent of eCapital, on the earlier
of:

     (i) September 30, 2024;

    (ii) the first business day after the date of the final hearing
on the Debtor's use of cash collateral;

   (iii) the failure of the Debtor to comply with any provision of
the Second Interim Order;

    (iv) the entry of an order authorizing, or if there will occur,
a conversion or dismissal of the case under 11 U.S.C. Section
1112;

     (v) the entry of an order appointing a trustee, or appointing
an examiner with powers exceeding those set forth in 11 U.S.C.
Section 1106(b);

    (vi) the closing of a sale of all or a substantial portion of
the assets of the Debtor;

   (vii) the cessation of day-to-day operations of the Debtor;

  (viii) any loss of accreditation or licensing of the Debtor that
would materially impede or impair the Debtor's ability to operate
as a going concern; and

    (ix) any material provision of the Second Interim Order for any
reason ceases to be enforceable, valid, or binding upon the
Debtor.

Nothing in the order prohibits the Debtor from making regular
monthly payments each in the amount of (a) $2,456 to the U.S. Small
Business Administration, (b) $ 17,271 to eCapital, and(c) up to
$10,000 to Jeffries Bros., Inc. on its administrative claim,
providing that the Debtor has sufficient surplus cash flow and
reserve to make such payments without threatening the Cash
Collateral Floor.

A further hearing on the matter is set for September 25 at 9:30
a.m.

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

The Debtor projects total expenses, on a monthly basis, as
follows:

      $228,545 for April 2024;
         $64,508 for May 2024;
        $64,508 for June 2024;
       $369,508 for July 2024; and
     $230,045 for August 2024.

                       About Kodiak Trucking

Kodiak Trucking Inc., a company in Bakersfield, Calif., offers
specialized freight trucking services.

The Debtor filed a petition under Chapter 11, Subchapter V of the
Bankruptcy Code (Bankr. E.D. Calif. Case No. 23-12784) on December
15, 2023, with $1 million to $10 million in both assets and
liabilities. Marco Arambula, chief executive officer, signed the
petition.

Judge Jennifer E. Niemann oversees the case.

Peter Fear, Esq., at Fear Waddell, P.C. represents the Debtor as
legal counsel.


KRAEMER TEXTILES: Hires Fitzpatrick Lentz & Bubba as Counsel
------------------------------------------------------------
Kraemer Textiles, Inc. seeks approval from the U.S. Bankruptcy
Court for the Eastern District of Pennsylvania to employ
Fitzpatrick Lentz & Bubba, P.C., as counsel.

The firm will provide these services:

      a. give the Debtor legal advice with respect to its duties
and powers in the instant Chapter 11 proceeding;

      b. prepare on behalf of the Debtor necessary applications,
motions, answers, reports and other legal documents required to be
filed in the instant proceeding;

     c. provide the Debtor with legal advice and assistance in
connection with the formulation of a Plan of Reorganization,
negotiations with creditor groups over its terms, and prosecution
of the Plan before the Bankruptcy Court for confirmation;

     d. provide the Debtor with legal advice and assistance in
connection with the use of cash collateral, post-petition
financing, assumption or rejection of executory contracts, labor
negotiations, and other matters relating to its ongoing operations
as a debtor in possession under Chapter 11;

     e. perform such other legal services as may be required and be
in the best interests of the Debtor and its estate.

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.

The firm received from the Debtor an initial retainer of $7,500.

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

Douglas J. Smillie, Esq., a partner at Fitzpatrick Lentz & Bubba,
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:

     Douglas J. Smillie
     Fitzpatrick Lentz & Bubba, P.C.
     645 W. Hamilton Street, Suite 800
     Allentown, PA 18101
     Tel: (610) 797-9000

              About Kraemer Textiles, Inc.

Kraemer Textiles, Inc. is a privately held yarn manufacturing
company in Nazareth, Pa. It produces and wholesales a variety of
custom spinning yarns made from alpaca, wool, and natural and
synthetic fibers, as well as provides patterns and books on yarns
use.

Kraemer Textiles sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D. Pa. Case No. 24-10931) on March 20,
2024, with $534,419 in assets and $2,330,193 in liabilities. David
T. Schmidt, president, signed the petition.

Judge Patricia M Mayer oversees the case.

Douglas J. Smillie, Esq., at Fitzpatrick Lentz & Bubba, P.C.,
represents the Debtor as legal counsel.


LAN CONSTRUCTION: Taps Gogel Fischer & Associates as Accountant
---------------------------------------------------------------
LAN Construction, LLC and Lechner's Inc. seek approval from the
U.S. Bankruptcy Court for the Southern District of Indiana to
employ Gogel Fischer & Associates LLC as its accountant.

The firm will render these services:

     (a) prepare the federal and Indiana S-corporation income tax
returns for both of the Debtors for the year ended 2023;

     (b) prepare the Indiana Property Tax Return for both of the
Debtors;

     (c) file and assist Lechner's, Inc. with any filings related
to fuel tax and permits, DOT, 2290's and others upon request; and

     (d) advise the Debtors on income tax matters for which
specifically request its advice.

The firm's current hourly rates are:

     Partners                $150 - $200
     Staff Accountants       $75 - $100

As disclosed in the court filings, Gogel Fischer does not hold or
represent any interest that is materially adverse to the interests
of the Debtors and is a "disinterested person" as that term is
defined in 11 U.S.C. Sec. 101(14).

The firm can be reached through:

     Sally Gogel Fischer, CPA
     Gogel Fischer & Associates
     501 3rd Ave.
     Jasper, IN 47546
     Telephone: (812) 482-7300
     Facsimile: (812) 482-7300
     Email: sally@gogelcpa.com

     About LAN Construction LLC

LAN Construction LLC provides foundation and concrete solutions to
customers in the Dubois County and surrounding area.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Ind. Case No. 24-70073) on February
15, 2024. In the petition signed by Luke Nordhoff, president, the
Debtor disclosed up to $500,000 in assets and up to $10 million in
liabilities.

Judge Andrea K. Mccord oversees the case.

William P. Harbison, Esq., at Seiller Waterman LLC, represents the
Debtor as legal counsel.


LEESBURG CAR: Jerrett McConnell Named Subchapter V Trustee
----------------------------------------------------------
The U.S. Trustee for Region 21 appointed Jerrett McConnell, Esq.,
at McConnell Law Group, P.A. as Subchapter V trustee for Leesburg
Car Repair LLC.

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

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

The Subchapter V trustee can be reached at:

     Jerrett M. McConnell, Esq.
     McConnell Law Group, P.A.
     6100 Greenland Rd., Unit 603
     Jacksonville, FL 32258
     Phone: (904) 570-9180
     Email: info@mcconnelllawgroup.com

                     About Leesburg Car Repair

Leesburg Car Repair LLC sought protection under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. M.D. Fla. Case No. 24-01630) on April
2, 2024, with as much as $50,000 in both assets and liabilities.

Jeffrey Ainsworth, Esq., at Bransonlaw PLLC represents the Debtor
as legal counsel.


LENY BERRY: Voluntary Chapter 11 Case Summary
---------------------------------------------
Debtor: LENY Berry Mezz LLC
        188-190 Berry Street
        Brooklyn, NY 11249

Business Description: The Debtor is engaged in activities related
                      to real estate.

Chapter 11 Petition Date: April 4, 2024

Court: United States Bankruptcy Court
       Eastern District of New York

Case No.: 24-41452

Judge: Hon. Elizabeth S. Stong

Debtor's Counsel: Kevin Nash, Esq.
                  GOLDBERG WEPRIN FINKEL GOLDSTEIN LLP
                  125 Park Ave
                  New York, NY 10017-5690
                  Email: knash@gwfglaw.com

Estimated Assets: $50 million to $100 million

Estimated Liabilities: $50 million to $100 million

The petition was signed by Ephraim Diamond as vice president.

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

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

https://www.pacermonitor.com/view/TGMCUIQ/LENY_Berry_Mezz_LLC__nyebke-24-41452__0001.0.pdf?mcid=tGE4TAMA


LINDEN CENTER: Causes of Action & Sale Proceeds to Fund Plan
------------------------------------------------------------
Linden Center LLC, submitted a First Modified Disclosure Statement
describing First Modified Chapter 11 Plan dated April 2, 2024.

The Debtor is the owner of a certain real property located at 33 37
Farrington Street (a/k/a 34-20 Linden Place), Flushing, New York,
11354 (Block 4950 and Lot 18) (the "Premises").

Following a hearing on November 28, 2023 with regard to the
approval of the sale of the Property to Inta-Global, on December 6,
2023, the Court entered an order approving, inter alia, the sale of
the Property (the "Sale Order").

Inta-Global defaulted under the Sale Order by failing to close on
or before December 15, 2023. On February 15, 2024, at a hearing
before the Bankruptcy Court, the Parties announced a settlement
concerning the Sale Modification Motion on the record.

On February 21, 2024, the Bankruptcy Court approved the settlement
by entry of a Consent Order (the "Global Settlement"). The salient
terms of the Global Settlement were as follows:

     * The Sale Order shall be modified solely to the extent set
forth and shall otherwise remain in full force and effect in all
respects. Paragraph 5 or the Sale Order is hereby modified as
follows: The Purchaser's offer for the Property in the amount of
$21,150,000, plus the buyer’s premium of 1.8% of the $21,150,000
portion of the offer, plus $850,000 for administrative expenses
(the "Purchase Price"), is the highest or otherwise best offer for
the Property. Additionally, at the Closing Date, Purchaser shall
pay to the Debtor the following amounts in addition to the Purchase
Price (i) the carrying cost of $208,300; and (ii) the amount of
transfer taxes (collectively, the "Additional Costs"). For the
avoidance of any doubt, the Extension Fee and Interest Expense
shall be deemed fully earned by the Debtor and its estate upon
entry of this Order and may be released from escrow to the Debtor's
DIP account.

     * Paragraph 8 of the Sale Order is hereby modified as follows:
The Closing for the Sale Transaction shall occur on or prior to
February 29, 2024 (TIME OF THE ESSENCE) (the "Extended Closing
Date").

     * Paragraph 10 of the Sale Order is hereby modified as
follows: Should Purchaser fail to close for any reason (other than
a default by the Seller) on or prior to the Extended Closing Date,
Purchaser acknowledges that it indefeasibly relinquishes any right,
claim or interest in the Escrowed Funds and such Escrowed Funds
shall be deemed forfeited to the Debtor without further order of
this Court, and without further order of this Court, Debtor's
counsel is authorized and directed to transfer the Escrowed Funds
to the Debtor's debtor in possession bank account.

     * At the closing on the sale of the Property to Inta-Global
(the "Closing"), Inta-Global shall pay to the Debtor (i) the
Purchase Price (after netting out the amount of the Initial Deposit
and Second Deposit), and (ii) the Additional Costs, and (iii)
$380,700 buyer's premium paid directly to the Debtor's broker
Northgate Realty.

     * At or before Closing, Inta-Global shall provide the Debtor
with evidence that the Queens Action is dismissed with prejudice as
to A.Y. Strauss. Should such Action not be dismissed with prejudice
as to A.Y. Strauss, then on or before Closing, Inta Global shall be
required to provide Debtor's counsel with $865,000 to be held in
Debtor's counsel's escrow account (Debtor's counsel will open an
interest bearing escrow account if permissible) where such amount
will only be returned to Inta-Global upon dismissal of the Queens
Action with prejudice as to A.Y. Strauss, or an order of such Court
directing such funds to be returned or paid to another party.

     * At the Closing, standard adjustments shall apply, included
but not limited with respect to real estate taxes, utilities, and
other carrying costs, which shall be calculated as of December 15,
2023 in favor of the Debtor, which are in addition to the Purchase
Price.

     * The Sioni Claim is allowed in the secured amount of
$20,700,000 and such amount shall be paid to Sioni at the closing
of the sale to Purchaser in full and complete satisfaction of the
Sioni Claim and any claims related to the Loan Documents.

On February 29, 2024, the Debtor closed on the sale to Inta Global.
As of the date of this Disclosure Statement, the Debtor is holding
approximately $1,322,000 in cash.

The Plan, and the distribution provided thereunder, will be funded
from those proceeds as well as the pursuit of causes of action
against third parties, including but not limited to the Lams,
current and former tenants of the Debtor and other parties that may
have the recipients of preferential or fraudulent transfers.

Class 3 consists of General Unsecured Claims. Holders of General
Unsecured Claims will receive their pro rata share of any proceeds
available after full payment of Administrative Claims, Fee Claims,
Priority Tax Claims, and Class 1. The allowed unsecured claims
total $24.831,128. Class 3 Claims are impaired. As such, holders of
General Unsecured Claims are entitled to vote to accept or reject
the Plan.

The Plan Fund will be substantially funded by the net proceeds from
the sale of the Debtor's Property which closed on February 29,
2024. There is currently $1,322,000 being held by the Debtor.
Additionally, the Debtor is pursuing claims against the tenants.
The Debtor believes those claims to be worth approximately $1.156
million, before late charges and additional rent.

On March 19, 2024, the Debtor filed a request for default in the
Adversary Proceeding with regard to amounts owing by tenants.
Following the filing, one tenant put in an answer to the amended
complaint and opposed the entry of the default. The amount sought
as part of the request for entry of a default is approximately
$1.156 million.

A full-text copy of the First Modified Disclosure Statement dated
April 2, 2024 is available at https://urlcurt.com/u?l=WXsffO from
PacerMonitor.com at no charge.

Counsel to the Debtor and Debtor-in-Possession:

     Eric H. Horn, Esq.
     Heike M. Vogel, Esq.
     Eva M. Thomas, Esq.
     A.Y. STRAUSS LLC
     535 Fifth Avenue, 4th Floor
     New York, NY 10017
     Tel: (973) 287-5006
     Fax: (973) 226-4104

                     About Linden Center

Linden Center, LLC is the owner of a certain real property located
at 33-37 Farrington St. (also known as 34-20 Linden Place), in
Flushing, N.Y. The property was acquired in 2017 for approximately
$21 million from a bankruptcy estate. The property is a multi story
commercial retail building that may currently be occupied by
multiple commercial tenants, including dining establishments, a day
care, and a doctor's office.

Linden Center filed a petition for relief under Chapter 11 of the
Bankruptcy Code (Bankr. E.D.N.Y. Case No. 23-41820) on May 24,
2023, with $1 million to $10 million in both assets and
liabilities. Mark Allen, manager, signed the petition.

Judge Elizabeth S. Stong oversees the case.

The Debtor is represented by Eric H. Horn, Esq., at A.Y. Strauss,
LLC.


LITTLE ROCK URBAN: Wins Cash Collateral Access on Final Basis
-------------------------------------------------------------
The U.S. Bankruptcy Court for the Northern District of Texas, Fort
Worth Division, authorized Little Rock Urban Air, LLC to use cash
collateral, on a final basis, in accordance with the budget, with a
10% variance.

Simmons Bank asserts it is secured in substantially all the
Debtor's Equipment, Inventory and Accounts.

As adequate protection, the Debtor will pay Simmons $20,000 per
month beginning on April 1, 2024, and continuing on the first day
of each succeeding month thereafter through confirmation of a
plan.

As adequate protection, Simmons is granted replacement security
liens on and replacement liens on all of the Debtor's Equipment,
Inventory and Accounts, whether such property was acquired before
or after the Petition Date.

Further, such Replacement Liens will be equal to the aggregate
diminution in value of the respective Collateral, if any, that
occurs from and after the Petition Date. The Replacement Liens will
be of the same validity and priority as the liens of Simmons on its
prepetition Collateral.

The Replacements Liens will be subject and subordinate to: (a)
professional fees and expenses of the attorneys, financial advisors
and other professionals retained by any statutory committee if and
when one is appointed; and (b) any and all fees payable to the U.S.
Trustee pursuant to 28 U.S.C. Section 1930(a)(6), the Subchapter V
Trustee, and the Clerk of the Bankruptcy Court.

These events constitute an "Event of Default":

a. The Debtor's Chapter 11 Case is converted to a case under
Chapter 7 of the Bankruptcy Code or is dismissed or any Simmons is
granted relief from the automatic stay;

b. The Court removes the Debtor as debtor-in-possession under 11
U.S.C. Section 1181(a);

c. Any default under, breach of or failure to comply with, any
provisions of the Interim Order, which breach is not cured within
five business days after the Debtor's receipt of written notice
thereof.

A copy of the court's order and the Debtor's budget is available at
https://urlcurt.com/u?l=XANP1V from PacerMonitor.com.

The Debtor projects $185,000 in total income and $132,292 in total
expenses for 30 days.

                 About Little Rock Urban Air, LLC

Little Rock Urban Air, LLC sought protection under Chapter 11 of
the U.S. Bankruptcy Code (Bankr. N.D. Tex. Case No. 24-40610-mxm11)
on February 22, 2024. In the petition signed by Thomas Fox,
managing member, the Debtor disclosed up to $10 million in both
assets and liabilities.

Judge Mark X. Mullins oversees the case.

Robert T DeMarco, Esq., at DeMarco Mitchell, PLLC, represents the
Debtor as legal counsel.


LMSRQ LLC: Hires Johnson Pope Bokor Ruppel & Burns as Counsel
-------------------------------------------------------------
LMSRQ, LLC seeks approval from the U.S. Bankruptcy Court for the
Middle District of Florida to employ Johnson Pope Bokor Ruppel &
Burns, LLP as counsel.

The firm will provide these services:

     a. give the Debtor legal advice with respect to their duties
and obligations as Debtor in Possession or "DIP";

     b. take necessary steps to analyze and pursue any avoidance
actions, if in the best interest of the estate;

     c. prepare on behalf of the Debtor the necessary motions,
notices, pleadings, petitions, answers, orders, reports and other
legal papers required in this Chapter 11 case;

     d. assist the Debtor in taking all legally appropriate steps
to effectuate compliance with the Bankruptcy Code; and

     e. perform all other legal services for the Debtor which may
be necessary herein including closings of sales of the Debtor's
real property assets.

The firm will be paid at $500 per hour.

The firm received a pre-petition retainer in the amount of
$75,000.

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

Edward J. Peterson, Esq., a partner at Johnson Pope Bokor Ruppel &
Burns, 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:

     Edward J. Peterson, Esq.
     Johnson Pope Bokor Ruppel & Burns, LLP
     400 N Ashley Dr., Ste. 3100
     Tampa, FL 33602
     Telephone: (813) 225-2500
     Email: edwardp@jpfirm.com

              About LMSRQ, LLC

LMSRQ LLC in Palmetto, FL, filed its voluntary petition for Chapter
11 protection (Bankr. M.D. Fla.Case No. 24-00987) on February 28,
2024, listing as much as $50 million to $100 million in both assets
and liabilities. John A. Folvig, III, as manager, signed the
petition.

Judge Catherine Peek Mcewen oversees the case.

JOHNSON, POPE, BOKOR, RUPPEL & BURNS, LLP serve as the Debtor's
legal counsel.


LORDSTOWN MOTORS: Exits Chapter 11 With New Name to Fight Foxconn
-----------------------------------------------------------------
Sean O'Kane of TechCrunch reports that Lordstown Motors has emerged
from bankruptcy with a new name and a nearly singular focus:
continuing its lawsuit against iPhone-maker Foxconn for allegedly
"destroying the business of an American startup."

The company announced in a late Thursday regulatory filing that it
has put into effect a Chapter 11 restructuring plan that was
recently approved by the Delaware Bankruptcy court.  That makes it
one of the first EV startups to survive the bankruptcy process in
some form, albeit extremely diminished. Electric Last Mile
Solutions liquidated in a Chapter 7 proceeding in 2022, while
IndiEV’s Chapter 11 proceeding is still playing out in
California.  A decade ago, both Fisker Automotive and Coda sold
themselves off to other buyers in their Chapter 11 restructurings.

Now known as Nu Ride Inc., the reconstituted version of Lordstown
Motors will also pursue "potential business combinations," though
it did not say what kinds of mergers it is seeking. The company has
little left to its name. It sold the former General Motors factory
it once owned to Foxconn; the assets related to its electric pickup
truck were snapped up by Lordstown founder Steve Burns.

With the restructuring plan in effect, Nu Ride is now being led by
an entirely new board of directors and slate of executives.  It
will now trade on the over-the-counter markets as "NRDE."

The newly named company has two federal investigations and other
lawsuits that it needs to resolve beyond its beef with Foxconn.
The Securities and Exchange Commission recently charged the company
with misleading investors about the potential success of its
defunct electric pickup truck, forcing Lordstown to set aside $25.5
million to help settle some of the ongoing shareholder lawsuits.
That investigation is still active, according to the agency, as is
one from the U.S. Attorney's Office for the Southern District of
New York.

Lordstown Motors sued Foxconn in June 2023 when it initially filed
for bankruptcy protection. It claimed the Taiwanese conglomerate
misled the startup about its plans to collaborate on a lineup of
electric vehicles.  Lordstown's lawsuit has more or less been on
hold while the Chapter 11 proceedings played out.

Foxconn now operates the factory Lordstown once owned, and even
built a few dozen of the startup's electric pickup trucks before
they had to be recalled.  Foxconn's effort to become a contract
manufacturer for American EVs has mostly failed to date. Two of its
four prospective customers -- Lordstown and IndiEV -- filed for
bankruptcy, while Fisker (which is reportedly weighing its own
bankruptcy filing) has recently distanced itself from the
conglomerate, saying it would rather partner with an established
automaker.  The only thing Foxconn has been making in its Ohio
factory are tractors for California-based Monarch.

                 About Lordstown Motors Corp.

Lordstown Motors Corp. -- http://www.lordstownmotors.com/-- is an
electric vehicle OEM developing innovative light duty commercial
fleet vehicles, with the Endurance all electric pickup truck as its
first vehicle.  It has engineering, research and development
facilities in Farmington Hills, Mich. and Irvine, Calif.

On June 27, 2023, Lordstown Motors Corp. and two affiliated debtors
filed voluntary petitions for relief under Chapter 11 of the
Bankruptcy Code (Bankr. D. Del. Lead Case No. 23-10831).  The cases
are pending before Judge Mary F. Walrath.

The Debtors tapped White & Case, LLP and Richards, Layton & Finger,
P.A., as bankruptcy counsels; Baker & Hostetler, LLP as special
counsel; Jefferies, LLC as investment banker; KPMG, LLP as auditor;
and Silverman Consulting as restructuring advisor.  Kurtzman Carson
Consultants, LLC is the Debtors' claims and noticing agent and
administrative advisor.

The U.S. Trustee for Regions 3 and 9 appointed an official
committee to represent unsecured creditors in the Debtors' Chapter
11 cases.  The committee tapped Troutman Pepper Hamilton Sanders,
LLP, as legal counsel and Huron Consulting Group Inc. as financial
advisor.


LUMEN TECHNOLOGIES: Moody's Affirms 'Caa2' CFR, Outlook Stable
--------------------------------------------------------------
Moody's Ratings affirmed Lumen Technologies, Inc.'s Caa2 corporate
family rating, and Caa2-PD probability of default rating.  In
addition, Moody's affirmed (i) Level 3 Financing, Inc.'s B3 senior
secured term loan and backed senior secured notes due 2030 and
Level 3's Caa2 backed senior unsecured notes rating, (ii) Lumen's
Caa3 backed senior secured bank credit facility due 2027 and Ca
senior unsecured notes ratings, and (iii) Qwest Corporation's Caa3
senior unsecured rating.

Moody's also assigned a (i) B3 rating to Level 3's new senior
secured bank credit facilities and new backed senior secured notes
(first lien), and Caa2 rating to Level 3's new backed senior
secured notes (second lien), and (ii) Caa2 rating to Lumen's new
first out super priority senior secured revolving credit facility,
Caa3 to Lumen's second out super priority revolving credit
facility, and new senior secured term loan facilities and new
senior secured notes ratings.

Further, Moody's downgraded the rating to Level 3's 3.4% and 3.875%
backed senior unsecured notes (formerly secured) to Caa2 from B3,
and the rating  to Lumen's 4.0% senior unsecured notes (formerly
secured) to Ca from Caa3. These downgrades were primarily due to
diminished rights and collateral relative to their original
obligations.

Lastly, Moody's withdrew the Caa3 ratings to Lumen's backed senior
secured term loan(s) A and A-1 and revolving credit facility.  The
company's speculative grade liquidity rating (SGL) was upgraded to
SGL-1 from SGL-2 reflecting very good liquidity. The ratings
outlook for Lumen, Level 3 and Qwest remain stable.

The CFR affirmation reflects Lumen's weak operating performance and
Moody's continued concerns over the company's longer term
competitive position. While Moody's believes that the exchange
offer provides greater financial flexibility, it does not resolve
the company's longer term competitive positioning and ability to
generate sufficient cash flow to materially reduce debt.  To fend
off competitors and grow market share, Moody's believes that Lumen
must aggressively re-invest to improve service offerings in its
Business segment and upgrade the legacy network of its Mass Markets
division. These investments will take time to bear results and will
constrain the company's free cash flows over the next several years
limiting its ability to reduce its debt obligations. For 2024, 2025
and 2026, Moody's projects Lumen will spend per annum around 24% of
its sales or about 65% of its EBITDA (on average) on capital
expenditures, negatively impacting its free cash flow generation.
For the same three year period, Moody's projects Lumen's free cash
flow generation will be $300 million in 2024, $240 million in 2025,
and $185 million in 2026.

RATINGS RATIONALE

Lumen's Caa2 CFR reflects the uncertainty around the pace of
recovery in the company's earnings and ability to generate
significant free cash flow to help reduce debt, and execution risks
associated with the company's on-going capex program. Though the
exchange offer improved financial flexibility, longer term
refinancing risks remain.  In addition, the rating considers the
highly competitive industry Lumen operates in with limited pricing
power and high customer churn. To offset these competitive
challenges, Lumen is aggressively reinvesting in its business to
deliver compelling value add solutions such as network-as-a-service
for its enterprise customers and faster broadband speeds for
consumers in its Mass Markets division. As a result, in the near
term until EBITDA improves and capex spending materially declines,
free cash flow generation will remain modest relative to the size
of its EBITDA and the amount of debt outstanding.  At the same
time, the rating takes into consideration the company's very good
liquidity and broad based assets for which a sale could generate
significant amount of net cash proceeds to either reduce debt or
re-invest in the business.

The SGL-1 speculative grade liquidity rating reflects Moody's
expectations that Lumen will have  very good liquidity over the
next 12 months to 18 months, supported by $2.2 billion in cash as
of December 31, 2023, about $950 million in availability under the
company's senior secured revolving credit facility expiring 2028,
and Moody's expectation of around $300 million of free cash flow
for the full year 2024 and $240 million for 2025.

Lumen's CIS-5 Credit Impact Score indicates the rating is lower
than it would have been if ESG risk exposures did not exist and the
negative impact is more pronounced than issuers scored CIS-4. The
score reflects the company's aggressive financial policy, elevated
leverage, and changing demographic and societal trends towards the
use of wireline connectivity which is negative affecting
performance in their Mass Markets division.

Lumen's corporate structure includes two layers of debt
(secured/unsecured) at the holding company and two main operating
company credit pools Qwest and Level 3 Parent, LLC with multiple
classes of debt within each.

At the Lumen holding company level, Moody's rates the company's
first out super priority revolving credit facility Caa2, one notch
above the Caa3 rating on Lumen's other senior secured debt,
reflecting its payment priority at default to all outstanding
second out super priority secured debt at the Lumen level, and the
additional collateral it receives from Level 3 through a first lien
senior secured guarantee of $150 million. The Caa3 rating assigned
to the second out super priority revolving credit facility, is in
line with Lumen's other senior secured debt due to its
subordination to the first out super priority revolving credit
facility and its pari passu position in right of payment with the
senior secured debt at the Lumen level.  While the second out super
priority revolving credit facility enjoys a $150 million first lien
senior secured guarantee from Level 3 (similar to the first out
revolver), the guarantee alone does not provide sufficient
differentiation from  the rest of the senior secured debt at Lumen
to merit an upward lift. Further, Moody's rates Lumen's senior
secured credit facilities (term loans) and senior secured notes
Caa3. The Caa3 rating reflects their senior position to Lumen's
unsecured debt given they have a stock pledge in material
subsidiaries and subordination to the first out super priority
revolver and the debt at Level 3 and Qwest. The Ca senior unsecured
rating reflects its junior position in the capital structure at the
holding company level as well as at Level 3 and Qwest.

At Level 3 Financing, Inc., Moody's rates Level 3's senior secured
credit facilities and senior secured notes (first lien) B3, two
notches above the CFR, reflecting their structural seniority to
Level 3's senior secured (second lien) and senior unsecured notes
rated Caa2, and all the debt at Lumen (except to the extent of the
guarantees of the super priority revolving credit facilities at
Lumen).

At Qwest Corporation, Moody's affirms Qwest's senior unsecured
notes Caa3, one notch below the CFR, and in line with Lumen's
senior secured bank facilities (excluding the first out super
priority revolving credit facility) and senior secured notes.  The
rating reflects the unsecured guarantee the Lumen secured debt
enjoys from Qwest Corporation and Qwest's notes unsecured position
relative to the assets in this credit group.

The stable outlook reflects Lumen's $2.2 billion of cash on the
balance sheet as of December 31, 2023 and Moody's expectation for
modest free cash flow generation in 2024 and 2025, which will be
sufficient to cover debt maturities in 2025 and 2026. In addition,
the stable outlook takes into consideration Moody's expectation
that over the next twelve to 18 months, Lumen will grow EBITDA and
will materially improve the year over year rate of revenue
decline.

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

The ratings could be upgraded if Lumen's operating performance
improves including sustained year-over-year organic EBITDA growth,
the company achieves predictable and material free cash flow
generation to help address the sustainability of the capital
structure, and the company maintains very good liquidity.

The ratings could be downgraded if the company's liquidity position
and operating performance or ability to service its debt
deteriorates or Moody's view on the likelihood of a default
increases  or recovery for debtholders in a default were to be
lowered.

Headquartered in Monroe, Louisiana, Lumen Technologies, Inc., is an
integrated communications company that provides an array of
communications services to large enterprise, mid-market enterprise,
government and wholesale customers in its larger Business segment.
The company's smaller Mass Markets segment primarily provides
broadband services to its residential and small business customer
base.

The principal methodology used in these ratings was
Telecommunications Service Providers published in November 2023.


MA-KA-ROHN LLC: Carol Fox of GlassRatner Named Subchapter V Trustee
-------------------------------------------------------------------
The U.S. Trustee for Region 21 appointed Carol Fox of GlassRatner
as Subchapter V trustee for Ma-Ka-Rohn, LLC.

Ms. Fox will be paid an hourly fee of $450 for her services as
Subchapter V trustee and will be reimbursed for work-related
expenses incurred.

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

The Subchapter V trustee can be reached at:

     Carol Fox
     GlassRatner
     200 East Broward Blvd., Suite 1010
     Fort Lauderdale, FL 33301
     Tel: 954.859.5075
     Email: cfox@brileyfin.com

                        About Ma-Ka-Rohn LLC

Ma-Ka-Rohn, LLC, a Miami-based online seller of macarons, sought
protection under Chapter 11 of the U.S. Bankruptcy Code (Bankr.
S.D. Fla. Case No. 24-13178) on April 1, 2024, with $290,085 in
assets and $1,111,756 in liabilities. Alexandra Montsarrat,
president, signed the petition.

Judge Robert A. Mark presides over the case.

Christina Vilaboa-Abel, Esq., at Cava Law, LLC represents the
Debtor as bankruptcy counsel.


MALLINCKRODT: MRCS Loses Third-Party Payor Opioid Claims Dispute
----------------------------------------------------------------
Judge John T. Dorsey of the United States Bankruptcy Court for the
District of Delaware denied MSP Recovery Claims, Series LLC's
motion for an order allowing Third-Party Payor Opioid Claims
pursuant to plan and Third-Party Payor Trust distribution
procedures in the bankruptcy case of Mallinckrodt plc.

Following a protracted and contentious bankruptcy, the Mallinckrodt
chapter 11 process culminated in a Plan of Reorganization, D.I.
6066, which created several abatement trusts designed to facilitate
the payment of claims to those aggrieved by the Debtors'
contributions to the opioid crisis.

Prior to the petition date, MRCS entered into assignment agreements
with several health care providers, which purported to transfer
title of Third-Party Payor Opioid Claims from the original holders
to MRCS.  MRCS subsequently filed proofs of claim, seeking
distribution on the assigned claims.  On September 8, 2023, the
Trustee notified MRCS that it objected to all its proofs of claim
on the grounds that the Plan did not recognize MRCS as a valid
Holder of a Third-Party Payor Opioid Claim.  Over the objection of
the Trustee, MRCS seeks to establish that it is entitled to
distributions on the assigned Third-Party Payor Opioid Claims.

The parties' dispute turns on whether the Plan allows for
distributions to an entity that holds Opioid Claims as an assignee.
In support of its position, MRCS points to the Plan's definition
of "Holder," as well as the Plan's Rules of Interpretation, which
provide:

"'Holder' means an Entity holding a Claim or Interest, as
applicable. When referring to Holders of Guaranteed Unsecured Notes
Claims, 'Holder' shall mean the record holders of and owners of
beneficial interests in any of the Guaranteed Unsecured Notes."

"For purposes herein . . . any reference to any Entity as a Holder
of a Claim or Interest includes that Entity's successors and
assigns . . . . "

MRCS contends that, read together, the two provisions make clear
that a "Holder" includes assigns, such as itself.  In response, the
Trustee points to a provision titled "Transferability of Opioid
Claim Distribution Rights" found within the section of the Plan
that governs the settlement of Opioid Claims. That provision states
that:

"any right of a Holder of an Opioid Claim to receive a distribution
or other payment from the Debtors, Reorganized Debtors, the Opioid
MDT II, or the Opioid Creditor Trusts on account of an Opioid Claim
shall be nontransferable and nonassignable except by will,
intestate, succession or operation of law or as otherwise provided
in the Plan or any of the Opioid Creditor Trust Documents."

This provision, the Trustee argues, precludes the assignment of
Opioid Claim distribution rights notwithstanding the other
provisions that define the term "Holder" as including successors
and assigns.  The Court agrees.

MRCS relies on Art. I.B.1.d, which is a provision of general
application because it specifies that "any reference to any entity
as a Holder of a Claim or Interest includes that Entity's
successors and assigns."  In contrast, the Trustee points to Art.
IV.V.2, which is far more specific in its scope; it specifies that
"any right of a Holder of an Opioid Claim to receive a distribution
. . . shall be nontransferable and nonassignable."

The Court finds that the Article I provision clearly applies to
Claims generally, whereas the Article IV provision expressly
applies to the more specific category of Opioid Claims.  According
to the Court, the Article IV provision expressly prohibits the
assignment of Opioid Claim distribution rights, and the general
provisions of Article I are insufficient to establish MRCS' rights.
The Court concludes that MRCS has no valid right to receive
distributions for any Opioid Claims assigned to it under the Plan
and the Trustee therefore acted in accordance with the Plan when he
denied MRCS's request for distribution, the Court holds.

A copy of the Court's decision dated April 2, 2024, is available at
https://tinyurl.com/mr2pdbzu

                   About Mallinckrodt plc

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

On Oct. 12, 2020, Mallinckrodt plc and certain of its affiliates
sought Chapter 11 protection in Delaware (Bankr. D. Del. Lead Case
No. 20-12522) to seek approval of a restructuring that would
reducetotal debt by $1.3 billion and resolve opioid-related claims
against them. Mallinckrodt in mid-June 2022 successfully completed
its reorganization process, emerged from Chapter 11 and completed
the Irish Examinership proceedings.

Mallinckrodt Plc said in a regulatory filing in early June 2023
that it was considering a second bankruptcy filing and other
options after its lenders raised concerns over an upcoming $200
million payment related to opioid-related litigation.

Mallinckrodt plc and certain of its affiliates again sought Chapter
11 protection (Bankr. D. Del. Lead Case No. 23-11258) on Aug. 28,
2023. Mallinckrodt disclosed $5,106,900,000 in assets and
$3,512,000,000 in liabilities as of June 30, 2023.

Judge John T. Dorsey oversees the new cases.

In the prior Chapter 11 cases, the Debtors tapped Latham & Watkins,
LLP and Richards, Layton & Finger, P.A. as their bankruptcy
counsel; Arthur Cox and Wachtell, Lipton, Rosen & Katz as corporate
and finance counsel; Ropes & Gray, LLP as litigation counsel;
Torys, LLP as CCAA counsel; Guggenheim Securities, LLC as
investment banker; and AlixPartners, LLP, as restructuring
advisor.

In the new Chapter 11 cases, the Debtors tapped Latham & Watkins,
LLP and Richards, Layton & Finger, P.A., as their bankruptcy
counsel; Arthur Cox and Wachtell, Lipton, Rosen & Katz as corporate
and finance counsel; Guggenheim Securities, LLC as investment
banker; and AlixPartners, LLP, as restructuring advisor. Kroll is
the claims agent.



MAWSON INFRASTRUCTURE: Wolf & Company Raises Going Concern Doubt
----------------------------------------------------------------
Mawson Infrastructure Group Inc. disclosed in a Form 10-K Report
filed with the U.S. Securities and Exchange Commission for the
fiscal year ended December 31, 2023, that its auditor expressed
that there is substantial doubt about the Company's ability to
continue as a going concern.

Boston, Massachusetts-based Wolf & Company, P.C., the Company's
auditor since 2023, issued a "going concern" qualification in its
report dated March 29, 2024, citing that the Company has incurred
net losses since its inception, and had negative working capital
and will need additional funding to continue operations. This
raises substantial doubt about the Company's ability to continue as
a going concern.

For the year ended December 31, 2023, the Company incurred a loss
after tax of $58.55 million, and as of December 31, 2023, had
negative working capital of $33.17 million, had total net assets of
$30.38 million and had an accumulated deficit of $182.67 million.
The Company's cash position as of December 31, 2023, was $4.48
million.

As of December 31, 2023, the Company had $84.8 million in total
assets, $54.4 million in total liabilities, and $30.4 million in
total stockholders' equity.

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

                 About Mawson Infrastructure Group

Midland, Pennsylvania-based Mawson Infrastructure Group Inc. is a
'Digital Infrastructure' Company, which operates (through its
subsidiaries) data centers for the generation of Bitcoin
cryptocurrency (also known as "Bitcoin mining"), in the United
States.


McDERMOTT INT'L: Davis Polk Advises Crossover Lenders
-----------------------------------------------------
Davis Polk advised an ad hoc group of crossover lenders and
equityholders of McDermott International, Ltd. in connection with a
cross-border restructuring of roughly $4 billion of McDermott's
secured and unsecured indebtedness. The restructuring was
implemented in the United Kingdom through Part 26A of the Companies
Act 2006, in the Netherlands through the Dutch Act on Confirmation
of Extrajudicial Plans (Wet homologatie onderhands akkoord or
"WHOA") and chapter 15 recognition proceedings in the United
States. It is believed to be the first time that concurrent U.K.
and Dutch restructuring plans were recognized in the United States
under chapter 15.

In the U.K. proceedings, McDermott's plan was sanctioned including
its use of the cross-class cramdowns under the Companies Act on
February 27, 2024, following a six-day trial. In the Dutch WHOA
proceedings, a restructuring expert was appointed for only the
second time in the history of the WHOA and the Dutch plans were
subsequently sanctioned by the District Court of Amsterdam on March
21, 2024, after the restructuring expert adopted and ultimately
filed the plan put forth by the lenders and the company. Although
the proceedings were initially contested by secured and unsecured
creditors, the ad hoc group represented by Davis Polk played a
critical role in months-long multilateral settlement discussions
with the various objecting creditors, including Refinería de
Cartagena S.A.S., which held an approximately $1.3 billion
arbitration award.

The restructuring plans involved an extension of the maturities of
McDermott's existing letter of credit and term loan facilities by
several years. The plans also involved a complex set of
interconnected financing transactions, including scheduled
reductions in the commitments under McDermott's letter of credit
facilities, the migration of approximately $320 million of letter
of credit commitments to an unrestricted subsidiary and the
discharge of approximately $2 billion in liabilities. The ad hoc
group had previously funded a $250 million term loan as part of a
$475 million financing package to support McDermott's restructuring
in September 2023.

Both the U.K. and Dutch plans were recognized and granted
enforcement by the United States Bankruptcy Court for the Southern
District of Texas on March 22, 2024.

McDermott is a fully integrated provider of engineering,
procurement, construction and installation and technology solutions
to the energy industry. McDermott's proprietary technologies and
services are utilized for offshore, subsea, power, liquefied
natural gas and downstream energy projects around the world. Its
customers include national, major integrated and other oil and gas
companies and producers of petrochemicals and electric power.

The Davis Polk restructuring team included partners Damian S.
Schaible and Natasha Tsiouris and associates Jarret Erickson, Luke
F. Porcari and Kevin L. Winiarski. The finance team included
partner Christian Fischer, counsel Bernard Tsepelman and associate
Theodore N. Batis. The litigation team included partner Frances E.
Bivens and counsel Marc J. Tobak. All members of the Davis Polk
team are based in the New York office.

Davis Polk refers to Davis Polk & Wardwell LLP, a New York limited
liability partnership, and its associated entities.

                  About McDermott International

Headquartered in Houston, Texas, McDermott (MDR) --
http://www.mcdermott.com/-- is a provider of engineering,
procurement, construction and installation and technology solutions
to the energy industry.  Its common stock was listed on the New
York Stock Exchange under the trading symbol MDR.

As of Sept. 30, 2019, McDermott had $8.75 billion in total assets,
$9.86 billion in total liabilities, $271 million in redeemable
preferred stock, and a total stockholders' deficit of $1.38
billion.

On Jan. 21, 2020, McDermott International announced that it has the
support of more than two-thirds of all its funded debt creditors
for a restructuring transaction that will equitize nearly all the
Company's funded debt, eliminating over $4.6 billion of debt.

McDermott solicited votes from its lenders and bondholders in
support of a prepackaged Chapter 11 Plan of Reorganization and
commenced the prepackaged Chapter 11 later in the day, on Jan. 21,
2020 in the U.S. Bankruptcy Court for the Southern District of
Texas.

McDermott International and 224 affiliates on Jan. 21 and 22, 2020,
filed Chapter 11 bankruptcy petitions (Bankr. Lead Case No.
20-303360).  The Hon. Marvin Isgur was the case judge.

The Debtors tapped Kirkland & Ellis LLP (New York) as general
bankruptcy counsel; Jackson Walker L.L.P. as local counsel;
Alixpartners, LLP as restructuring advisor; AP Services, LLC as
operational advisor; Arias, Fabrega & Fabrega as Panamanian
counsel; and Baker Botts L.L.P. as corporate counsel.  Prime Clerk
is the claims agent, maintaining the page
https://cases.primeclerk.com/mcdermott

PJT Partners is serving as financial advisor for an ad hoc group of
McDermott's lenders and equity holders and Davis Polk & Wardwell
LLP, Weil, Gotshal & Manges and Loyens & Loeff are serving as the
ad hoc group's legal counsel.  FTI Consulting is serving as
financing advisor for the steering committee of McDermott's bank
lenders, and Linklaters LLP and Bracewell LLP are serving as the
steering committee's legal counsel.


MIDDLE TN TRUCKING: Unsecureds to Split $15K in Subchapter V Plan
-----------------------------------------------------------------
Middle TN Trucking, LLC, filed with the U.S. Bankruptcy Court for
the Middle District of Tennessee a Plan of Reorganization under
Subchapter V dated April 1, 2024.

The Debtor is a Tennessee limited liability company that performs
excavation and trucking work throughout Middle Tennessee.

The Debtor's business is seasonal in nature, and most of the income
comes in during the spring, summer, and fall of each year. During
2023, the need to file Chapter 11 was precipitated from delays due
to weather and extensive repairs to the machinery.

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

Class 7 shall consist of the allowed unsecured claims not entitled
to priority. The claims in this Class shall be paid a pro-rate
distribution of $15,000.00 commencing on the effective date of the
plan, payable at the rate of $250.00 per month, until the total
amount specified herein has been paid. This Class is impaired.

The Debtor anticipates the funds to meet the plan payments shall
come from the daily operations of the Debtor's trucking and
excavation business.

A full-text copy of the Subchapter V Plan dated April 1, 2024 is
available at https://urlcurt.com/u?l=YZtFEi from PacerMonitor.com
at no charge.

Attorney for the Debtor:

     Jay Lefkovitz, Esq.
     Steven L. Lefkovitz, Esq.
     LEFKOVITZ & LEFKOVITZ, PLLC
     908 Harpeth Valley Place
     Nashville, TN 37221
     Tel: (615) 256-8300
     Fax: (615) 255-4516
     Email: slefkovitz@lefkovitz.com
            jlefkovitz@lefkovitz.com

                   About Middle TN Trucking

Middle TN Trucking, LLC is a Tennessee limited liability company
that performs excavation and trucking work throughout Middle
Tennessee.

The Debtor sought protection for relief under Chapter 11 of the
Bankruptcy Code (Bankr. M.D. Tenn. Case No. 24-00411) on Feb. 9,
2024, listing $100,001 to $500,000 in both assets and liabilities.

Judge Charles M Walker presides over the case.

Jay Lefkovitz, Esq. at Lefkovitz & Lefkovitz, PLLC, is the Debtor's
counsel.


MIKE JOHNSON: Unsecureds to Get Not Less Than $50K in Plan
----------------------------------------------------------
Debtors, Mike Johnson AZ Property Investments, LLC ("MJAZPI") and
Mike Johnson Enterprises, LLC ("MJE") file their Amended Joint Plan
of Reorganization, dated March 20, 2024

Under the Plan, Class 4 consists of general Unsecured Claims
against the Debtors. Allowed Claims classified in Class 4 will be
paid a total payment of not less than $50,000 from the New Value
Contribution paid on a Pro Rata basis.  In addition, to the extent
Class 1 is paid in full and Class 2's actual amount of Allowed
Claims is less than the total filed and Allowed Claims, Class 4
will receive the excess funds as an additional Distribution.
Payment to the Allowed Class 4 Claims will be made on the Effective
Date. Class 4 is impaired and is entitled to vote on the Plan.

"Allowed Claims Distribution Fund" also set forth herein as the
"Fund" means the segregated fund established and funded by the
Debtors, and held and administered by the Distribution Agent to
accumulate the New Value Contribution and Excess Income from which
Distributions will be made on the Distribution Dates to the Holders
of Allowed Claims in Classes 1, 2, and 4, as further set forth in
this plan, until the Holders of such Claims have been paid as set
forth in the Plan. When all Holders of Allowed Claims in Classes 1,
2, and 4 have been paid all amounts due in accordance with the
Plan, the balance in the Allowed Claims Distribution Fund will be
repaid to the Reorganized Debtor and the Reorganized Debtors will
be relieved from any further obligation to provide funding to the
Fund.

Post-Effective Date, the Reorganized Debtor shall continue to
operate in the ordinary course subject to the oversight of the
Distribution Agent. While the Reorganized Debtor will retain
day-to-day operational control of its operations, the Distribution
Agent shall continue to have access to all necessary financial
information to ascertain Reorganized Debtor's compliance with the
provisions of this Plan.

The Reorganized Debtor shall cause all income generated from
operations to be deposited into an account in which Distribution
Agent has access. The Reorganized Debtor shall pay its costs of
operations and payments required under Class 3 as set forth in this
Plan from the account. The Reorganized Debtor shall cause Excess
Income to be turned over to the Distribution Agent who shall fund
the Allowed Claims Distribution Fund. In turn, the Distribution
Agent will pay the Holders of Allowed Claims as further set forth
in this Plan.

Debtors reserve the right to liquidate properties after the
Effective Date as required provided that the sale proceeds are
sufficient to pay any Claims secured by the property in full or
with the lienholder's consent. Should properties be sold, the
Reorganized Debtor will employ a qualified broker to market the
property(ies) for sale.  Any such post-Effective Date sales shall
not require the Bankruptcy Court's prior approval.

Attorneys for Debtors:

     Heather Macre, Esq.
     Anthony W. Austin, Esq.
     Stacey Porche, Esq.
     FENNEMORE CRAIG, P.C.
     2394 E. Camelback Rd., Ste. 600
     Phoenix, AZ 85016-3429
     Tel: (602) 916-5000
     E-mail: hmacre@fennemorelaw.com
             aaustin@fennemorelaw.com
             sporche@fennemorelaw.com

A copy of the Joint Plan of Reorganization dated March 20, 2024, is
available at
https://tinyurl.ph/OqRTx from PacerMonitor.com.

                      About Mike Johnson AZ

Mike Johnson AZ Property Investment, LLC, and Mike Johnson
Enterprises, LLC, lease living space to low income and other
individuals, often with mental illness.

The Debtors filed their petitions under Chapter 11, Subchapter V of
the Bankruptcy Code (Bankr. D. Ariz. Case Nos. 23-02598 and
23-03234) on April 24, 2023 and May 16, 2023, respectively. The
cases are jointly administered in Case No. 23-02598. James E. Cross
of Cross Law Firm, P.L.C. has been appointed as Subchapter V
trustee.

Judge Paul Sala oversees the cases.

The Debtors tapped Anthony W. Austin, Esq., at Fennemore Craig,
P.C. as legal counsel and West to East Business Solutions, LLC as
accountant.  Edward Burr of Mac Restructuring Advisors, LLC is
their chief restructuring officer (CRO).


MIR SCIENTIFIC: Taps Nancy A. Washington as Independent Manager
---------------------------------------------------------------
MIR Scientific, LLC and affiliates seek approval from the U.S.
Bankruptcy Court for the District of New Jersey to employ Nancy A.
Washington, Esq., LLC as its independent manager.

Washington will undertake the following activities:

     a. review the Debtors' bid and auction sale process to ensure
transparency for all creditors and fair procedures for all
interested parties;

     b. review the Debtors' secured claims;

     c. review intercompany transactions between the Debtors;

     d. review pre-petition transactions involving investors;

     e. review pre-petition transactions to insiders; and

     f. evaluate potential claims against officers, investors,
employees and directors.

Washington will charge the Debtors on an hourly basis at the rate
of $500 per hour.

The Debtors shall pay Washington a retainer of $10,000.

Washington is a "disinterested person" within the meaning of
section 101(14) of the Bankruptcy Code, according to court
filings.

The firm can be reached through:

     Nancy A. Washington, Esq.
     Nancy A. Washington, Esq., LLC

            About miR Scientific, LLC

miR Scientific, LLC is a precision healthcare company committed to
improving public health by transforming cancer management globally.
The Company's proprietary miR Disease Management Platform was
developed to revolutionize the standard of value-based care for
cancers and initially focuses on urological cancers.

miR Scientific, LLC and affiliate Huminn LLC sought protection
under Chapter 11 of the U.S. Bankruptcy Code (Bankr. D.N.J. Lead
Case No. 24-12769) on March 15, 2024. In the petition signed by CEO
Sam Salman, miR disclosed up to $10 million in assets and $50
million in liabilities.

Judge Christine M. Gravelle oversees the case.

Erin J. Kennedy, Esq., at Forman Holt, represents the Debtor as
legal counsel.


MIR SCIENTIFIC: U.S. Trustee Appoints Creditors' Committee
----------------------------------------------------------
The U.S. Trustee for Regions 3 and 9 appointed an official
committee to represent unsecured creditors in the Chapter 11 cases
of miR Scientific, LLC and Huminn, LLC.
  
The committee members are:

     1. No Brainer, LLC
        740 Notre Dame
        Ouest #1470
        Montreal, Quebec
        H3C 3X6
        Canada
        Attn: Ary Quaknine
        Tel: (646) 410-6569
        Email: ary@hnobrainer.com

     2. Marica, LLC
        230 Colonial Avenue
        Union, NJ 07083
        Attn: Richard Aguinaldo
        Tel: (917) 892-7642
        Email: richard.aguinaldo@maricallc.com

     3. Kukac, LLC.
        Little Denmark Building
        Road Town
        Tortola, VG 1110
        VGB
        Tel: +1-284 494 2860.

        Mailing Address:
        c/o Solomon Dwiggins Freer &
        Steadman LTD
        9060 W Cheyenne Avenue
        Las Vegas, NV 89129
        Attn: Jacqueline Daley
        Tel: (284) 494-2860
        Email: jdaley@xrcapital.com
  
Official creditors' committees serve as fiduciaries to the general
population of creditors they represent.  They may investigate the
debtor's business and financial affairs. Committees have the right
to employ legal counsel, accountants and financial advisors at a
debtor's expense.

                       About miR Scientific

miR Scientific, LLC is a precision healthcare company committed to
improving public health by transforming cancer management globally.
Its proprietary miR Disease Management Platform was developed to
revolutionize the standard of value-based care for cancers and
initially focuses on urological cancers.

miR Scientific and affiliate Huminn, LLC filed Chapter 11 petitions
(Bankr. D.N.J. Lead Case No. 24-12769) on March 15, 2024. CEO Sam
Salman signed the petitions.

At the time of the filing, miR reported $1 million to $10 million
in assets and $10 million to $50 million in liabilities while
Huminn reported $100,001 to $500,000 in assets and $1 million to
$10 million in liabilities.

Judge Christine M. Gravelle oversees the cases.

Erin J. Kennedy, Esq., at Forman Holt, represents the Debtors as
legal counsel.


MORNING JUMP: Case Summary & 13 Unsecured Creditors
---------------------------------------------------
Debtor: The Morning Jump, LLC
        106 S. Bragg Blvd
        Spring Lake, NC 28390

Chapter 11 Petition Date: April 4, 2024

Court: United States Bankruptcy Court
       Eastern District of North Carolina

Case No.: 24-01113

Judge: Hon. David M. Warren

Debtor's Counsel: William P. Janvier, Esq.
                  STEVENS MARTIN VAUGHN & TADYCH, PLLC
                  2225 W Millbrook Road
                  Raleigh, NC 27612
                  Tel: (919) 582-2300
                  E-mail: wjanvier@smvt.com

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

Estimated Liabilities: $1 million to $10 million

The petition was signed by Erik Todd Brinkman as member.

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

https://www.pacermonitor.com/view/OWW4S4Q/The_Morning_Jump_LLC__ncebke-24-01113__0001.0.pdf?mcid=tGE4TAMA


MYPLAS RECYCLING: April 26 Public Sale Auction Set
--------------------------------------------------
Closed Loop Circular Plastics Funds LP ("CLCPF"), as a secured
creditor of Myplas Recycling (MN) Inc. ("Obligor"), and the
Alliance to End Plastic Waste Inc., as another secured creditor of
the Obligor ("AEPW" and collectively with CLCPF, "Secured
Creditors") will hold, remotely via Zoom, a joint public
foreclosure sale on April 26, 2024, at 10:00 a.m. Central Time,
under Section 9-610 of the Uniform Commercial Code of all of the
personal property collateral pledged respectively to either CLCPF
or AEPW, including, without limitation, machinery, and equipment,
inventory, accounts receivable, tax refunds, general intangibles,
contract rights, intellectual property and all other personal
property assets, other than any collateral specifically excluded by
the applicable secured creditor in its discretion.

Any parties interested in further information about the assets to
be sold in the public sale should contact the counsel for the
applicable secured creditor:

   Robert E. Richards
   Counsel for CLCFP
   Dentons US LLP
   233 South Wacker Drive
   Suite 5900
   Chicago, Illinois 60606
   Tel: (312) 876-7396
   Email: robert.richards@dentons.com

   Stephanie G. Nygard
   Counsel for AEPW
   Arnold & Porter Kaye Scholer LLP
   250 West 55th Street
   New York, New York 10019-9710
   Tel: (21) 836-8336
   Email: Stephanie.nygard@arnoldporter.com

Myplas Recycling (MN) Inc. engages in recycling plastic film and
other products.


NASHVILLE SENIOR CARE: Friendship Village Not Expected to Close
---------------------------------------------------------------
Samantha Wildow of Dayton Daily News reports that Dayton Senior
Care LLC, which does business under the name Friendship Village, is
part of a Chapter 11 bankruptcy filing in Tennessee along with six
other entities owned by the same company, but the Ombudsman Office
does not anticipate the facility will close.

Friendship Village, located at 5790 Denlinger Road in Dayton, filed
for bankruptcy in the U.S. Bankruptcy Court for the Middle District
of Tennessee in Nashville.

Among the top creditors listed is the Montgomery County Treasurer's
Office with $444,411.31 owed in property taxes, according to court
records.

Friendship Village declined to comment.

"That would be awful to lose Friendship Village," said Chip
Wilkins, a local ombudsman.

The Ombudsman Office recently visited Friendship Village to conduct
staff and resident interviews at the request of the U.S. Bankruptcy
Court to ensure resident care does not decline during the
bankruptcy proceedings.

While the Ombudsman Office does not anticipate Friendship Village
to close ― expecting it will be sold ― the facility would be
required to give residents a 90-day notification before closing.

"It's a community," Wilkins said. "It has independent living and
assisted living and a nursing home, and it would affect so many.
It's been in Dayton so long. It serves a big part of the community
and it just would be devastating to lose them."

Other debtors include six other affiliated nursing homes, all owned
by the Trousdale Foundation of Cleveland, Tenn.

Friendship Village's assets are listed as being between $10 million
and $50 million, according to court filings. The liabilities for
the debtors are between $100 million and $500 million with between
200 and 1,000 creditors.

Another Dayton-region creditor listed in the bankruptcy filing is
Veracity Resourcing and Services, which provided contracted nursing
services and is owed $147,094.97. Gem City Home Care Plus, a home
health care service provider in Dayton, has a disputed claim of
$74,683.

                 About Nashville Senior Care

Nashville Senior Care, LLC and affiliates are comprised of five
senior living communities and one Medicare-certified home health
agency affiliated with the Trousdale Foundation. All of the real
estate associated with the senior living communities is owned by
the Debtors.

The Debtors sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. M.D. Tenn. Lead Case No. 23-02924) on Aug.
14, 2023. In the petitions signed by Thomas Johnson, executive
director, Nashville Senior Care disclosed $50 million to $100
million in assets and $100 million to $500 million in liabilities.

Judge Marian F. Harrison oversees the cases.

The Debtors tapped McDonald Hopkins LLC as general bankruptcy
counsel; EmergeLaw, PLC as co-counsel; and Houlihan Lokey Capital,
Inc. as investment banker. Stretto, Inc. is the notice, claims and
balloting agent.

On Aug. 31, 2023, the U.S. Trustee for Region 8 appointed an
official committee of unsecured creditors in these Chapter 11
cases. The committee tapped Womble Bond Dickinson (US), LLP and
Dunham Hildebrand, PLLC as legal counsel, and Rock Creek Advisors,
LLC as financial advisor.

Teresa Teeple is the patient care ombudsman appointed in the
Debtors' Chapter 11 cases.


NATIONWIDE CARGO: Seeks Chapter 11 Bankruptcy Protection
--------------------------------------------------------
Greg Johnson of Blue Book Services reports that Nationwide Cargo,
Inc., of East Dundee, IL, filed for Chapter 11 bankruptcy
protection.

According to the Federal Motor Carrier Safety Administration's
SAFER database, Nationwide employs 171 drivers and operates 183
trucks. It carries general freight, meat, and fresh produce.

According to its bankruptcy filing, it lists 1-49 creditors, assets
of $1 million to $10 million, and liabilities of $10,000,00 to $50
million.

Hristo Angelov is listed as president of Nationwide Cargo.

According to FreightWaves, the company trucks have a higher
out-of-service rate than the industry average, and in the past two
years, its trucks have been involved in 12 injury crashes and 18
tow-aways. Illinois trucking company with 171 drivers files for
bankruptcy – FreightWaves

Revenues were listed as $9.3 million from January 1 to its filing
date, with $40 million in 2023 and $34 million in 2022.

Nationwide is involved in three pending lawsuits in Tennessee,
Illinois, and Arizona.

The company is not listed in the Blue Book database.

                    About Nationwide Cargo Inc.

Nationwide Cargo Inc. is part of the general freighttrucking
industry.

Nationwide Cargo Inc. sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. N.D. Ill. Case No. 24-03587) on March 13,
2024. In the petition filed by Hristo Angelov, as president, the
Debtor reports total assets of $9,050,291 and total liabilities
amounting to $13,304,006.

Honorable Bankruptcy Judge A. Benjamin Goldgar handles the case.

The Debtor is represented by:

     David P Leibowitz, Esq.
     LAW OFFICES OF DAVID P. LEIBOWITZ, LLC
     3478 N Broadway St Unit 234
     Chicago, IL 60657-6968
     Tel: (312) 662-5750
     E-mail: dleibowitz@lakelaw.com


NC GAS: Unsecureds to Get Share of Litigation Proceeds
------------------------------------------------------
NC Gas House Gang LLC submitted a Second Amended Chapter 11
Subchapter V Plan.

NC Gas House Gang was started in 2020 for the purpose of owning and
operating a minor league baseball team under the banner of The
Atlantic League of Professional Baseball Clubs, Inc. in a new
stadium constructed in and owned by the City of Gastonia.  The
stadium is located on 800 W. Franklin Blvd., Gastonia, North
Carolina 28052.  As a startup beginning operations during the
COVID-19 worldwide pandemic, the Debtor struggled to become
profitable.

During the term of the Plan, the Debtor shall submit the disposable
income (or value of such disposable income) necessary for the
performance of this plan to the Subchapter V Trustee (the
"Trustee") and shall pay the Trustee the sums set forth herein. If
the Plan is confirmed consensually then Debtor shall remit payment
directly to creditors. If Debtor is incapable of paying any amount
from its disposable income then payments will be derived from sums
deposited by Brandon Bellamy.

The Debtor proposes to pay all Class 1 and Class 2 claims within 30
days after entry of an order confirming this Plan.  Thereafter,
Debtor will make a series of quarterly payments of $15,250 each
beginning on the 15th day of the first July, October, January and
April after the effective date until all sums due to the holders of
allowed Class 3 claims are paid in full.

Under the Plan, Class 4 consists of all other allowed unsecured
claims. Creditors will receive pro rata payment from litigation
proceeds.

Any recoveries from the North Carolina Litigation and the Maryland
Litigation will be disbursed in the following order:

   A. First, to reimburse the Plan Funder for any sums paid on
behalf of holders of Class 1, 2 or 3 claims

   B. Second, to the holders of unpaid Class 1, 2 or 3 claims until
such claims are paid in full;

   C. Third, to the holders of unpaid Class 4 claims, pro rata;

   D. Fourth, to Debtor's equity security holder(s).

Upon the filing of the Chapter 11 case the City assumed control
over the Stadium and the Bankruptcy Court lifted the automatic stay
to allow the City to pursue its rights and remedies under the City
Agreements.  Although Debtor does not believe that the City
Agreements have yet been terminated, and Debtor believes it remains
possible that the North Carolina Litigation may result in an Order
permitting Debtor to resume operations in the Stadium, because such
outcome is dependent on success in contested litigation Debtor does
not at this time project to have disposable income from
post-confirmation operations.

Counsel for the Debtor:

     Ronald J. Drescher, Esq.
     DRESCHER & ASSOCIATES, P.A.
     10999 Red Run Blvd., Suite 205
     PMB 224
     Owings Mills, MD 21117

A copy of the Second Amended Chapter 11 Subchapter V Plan dated
March 15, 2024, is available at https://tinyurl.ph/XRdOR from
PacerMonitor.com.

                      About NC Gas House Gang

NC Gas House Gang LLC was started in 2020 for the purpose of owning
and operating a minor league baseball team under the banner of The
Atlantic League of Professional Baseball Clubs, Inc. (the
"League").

The Debtor filed its voluntary petition for relief under Chapter 11
of the Bankruptcy Code (Bankr. D. Md. Case No. 23-18766) on Dec 1,
2023.  The petition was signed by Brandon Bellamy as manager.  At
the time of filing, the Debtor estimated $1 million to $10 million
in both assets and liabilities.

Judge Lori S. Simpson presides over the case.

Ronald Drescher, Esq. at DRESHCHER & ASSOCIATES, PA, is the
Debtor's counsel.


NEAR INTELLIGENCE: Court Confirms Plan
--------------------------------------
Judge Thomas M. Horan has entered an order that the Combined
Disclosure Statement and Plan is approved on a final basis.

The Combined Disclosure Statement and Plan, as and to the extent
modified by this Confirmation Order, is approved and confirmed.

Pursuant to Section 1123 of the Bankruptcy Code, upon the Effective
Date, all settlements and compromises set forth in the Combined
Disclosure Statement and Plan, including the Plan Settlement, are
approved in all respects, and constitute good faith compromises and
settlements.

Class 1 (Priority Non- Tax Claims) and Class 2 (Other Secured
Claims) are left unimpaired under the Combined Disclosure Statement
and Plan.  

Class 3 (Prepetition Loan Claims) and Class 4 (General Unsecured
Claims) have voted to accept the Combined Disclosure Statement and
Plan in accordance with the Bankruptcy Code, thereby satisfying
Section 1129(a)(8) as to those classes.  

Class 5 (Existing Securities Law Claims), Class 6 (Interests),
Class 7A (Intercompany Claims) and Class 7B (Intercompany
Interests) are deemed to have rejected the Combined Disclosure
Statement and Plan pursuant to section 1126(g) of the Bankruptcy
Code.  Accordingly, Section 1129(a)(8) of the Bankruptcy Code has
not and cannot be satisfied.

The Combined Disclosure Statement and Plan, however, is still
confirmable because it satisfies the nonconsensual confirmation
provisions of Section 1129(b).  The classification and treatment of
Claims and Interests in Class 5 (Existing Securities Law Claims),
Class 6 (Interests), Class 7A (Intercompany Claims) and Class 7B
(Intercompany Interests), which are deemed to have rejected the
Combined Disclosure Statement and Plan, is proper pursuant to
Section 1122 of the Bankruptcy Code, does not discriminate
unfairly, and is fair and equitable pursuant to Section 1129(b)(1).
The Combined Disclosure Statement and Plan does not violate the
absolute priority rule, does not discriminate unfairly, and is fair
and equitable with respect to each Class that is deemed to have
rejected the Combined Disclosure Statement and Plan. Thus, the
Combined Disclosure Statement and Plan satisfies section 1129(b) of
the Bankruptcy Code.

                         Plan of Liquidation

Near Intelligence, Inc., et al., submitted a Modified Third Amended
Combined Disclosure Statement and Chapter 11 Plan of Liquidation.

The Debtors are a data intelligence company focused on providing
their customers with data-driven marketing and operational
intelligence offerings through a suite of software-as-aservice
products.  The Debtors were founded in 2012 by Anil Mathews, the
company's former Chief Executive Officer.  In 2016, the Debtors
launched Allspark, their flagship software-as-aservice product and
in April 2021, the Debtors acquired UberMedia––a mobile
insights platform that powers advertising, location measurement,
and business intelligence.  The acquisition of UberMedia greatly
expanded the Debtors' operations and nearly doubled their total
employee headcount.  Today, the Debtors service customers on a
global scale, including throughout the United States, Europe, and
Asia.

The Debtors filed a Combined Disclosure Statement and Plan for the
liquidation of the Debtors' remaining Assets and distribution of
the proceeds of the Sale and the remaining Assets to the Holders of
Allowed Claims against the Debtors as set forth herein.  

As set forth in the First Day Declaration, the Debtors' paramount
goal in the Chapter 11 cases is to maximize the value of the
estates for the benefit of the Debtors' creditor constituencies and
other stakeholders through the sale of substantially all of the
Assets.  To accomplish such, the Debtors began engaging with
interested parties prior to the Petition Date and market tested the
stalking horse bid during these Chapter 11 Cases to ensure that the
Debtors obtain the highest or otherwise best offer or combination
of offers for some or all of their assets.

Specifically, in November 2023, the Debtors and their Restructuring
Advisors commenced a targeted marketing and sale process for
substantially all of the Debtors' assets.  On Jan. 23, 2024, the
Bankruptcy Court entered orders approvin the Debtors' bidding
procedures.  Pursuant to the procedures, the Debtors solicited
topping bids to maximize value for their stakeholders.  The Debtors
did not receive any qualified bid from any party for the assets
(other than the Stalking Horse Bid) prior to the bid deadline on
Feb. 8, 2024.  Accordingly, the Debtors cancelled the auction and
selected the Stalking Horse Bidder as the successful bidder.

Following the closing of the sale, the Debtors will focus
principally on efficiently winding down their businesses,
preserving cash held in the Estates, monetizing their remaining
Assets and pursuing confirmation of this Combined Disclosure
Statement and Plan.

The remaining Assets are expected to consist of, among other
things, the Litigation Trust Assets.

Based on the Debtors' analysis, the Litigation Trustee will have
sufficient assets to accomplish its tasks under the Combined
Disclosure Statement and Plan. Specifically, the Current DIP Budget
(as defined in the Final DIP Order) will provide the Debtors with
sufficient cash on hand to make any required distributions on the
Effective Date.  The Current DIP Budget also includes a wind-down
budget in the amount of $750,000 (the "Wind-Down Budget") to
facilitate the implementation of the Combined Disclosure Statement
and Plan and an orderly wind-down of the estates.

Under the Plan, Class 4 General Unsecured Claims total $30,321,000.
Creditors will recover up to 2.5% to [undetermined].  The
projected recovery for Holders of General Unsecured Claims depends
on the ultimate amount of Litigation Trust Distribution Proceeds,
which amount is undetermined as of the date of this Combined
Disclosure Statement and Plan.  After Payment in Full in Cash of
all Administrative Claims, Other Secured Claims, Priority Tax
Claims and Priority Non-Tax Claims and funding of any amounts
required to fund a wind-down of the Debtors' estates, unless the
applicable Holder agrees to less favorable treatment, each Holder
of an Allowed General Unsecured Claim shall be entitled to either:

   (a) in full and final satisfaction of such Holder's Allowed
General Unsecured Claim, the Holder's Pro Rata Share of the GUC
Cash Pool; or

   (b) at the election of such Holder, Litigation Trust Interests
entitling the Holder to its Pro Rata Share of the Litigation Trust
Distribution Proceeds, in accordance with the distribution
priorities set forth in Section 9.11 hereof, up to the Allowed
amount of such Allowed General Unsecured Claim; provided, that such
election shall be made either prior to or following the Effective
Date and in accordance with the Litigation Trust Agreement and
Confirmation Order.

Class 4 is impaired.

"GUC Cash Pool" shall mean Cash in an amount equal to $750,000 that
is available for distribution to Holders of Allowed General
Unsecured Claims that do not elect to receive Litigation Trust
Interests, under the Combined Disclosure Statement and Plan, in
full and final satisfaction of such Allowed General Unsecured
Claims.

"Litigation Trust Distribution Proceeds" shall mean all Cash
realizable from the Litigation Trust Assets after the payment of,
and reserving for, Litigation Trust Expenses in accordance with the
Litigation Trust Agreement.

In connection with the Plan Settlement, the Litigation Trust
Distribution Proceeds, if any, shall be distributed to Holders of
Allowed Prepetition Loan Claims and Allowed General Unsecured
Claims (that have elected to receive Litigation Trust Interests) in
accordance with the distribution priorities set forth below:

   First, to the Litigation Trustee to pay the Litigation Trust
Expenses;

   Second, to repay the Litigation Trust Financing Facility until
all obligations related to the Litigation Trust Financing are
satisfied in full;

   Third, after the Litigation Trust Financing Facility Obligations
are satisfied in full, the next $5 million of Litigation Trust
Distribution Proceeds, net of any Litigation Trust Expenses, shall
be distributed as follows:

      a. 95% to Holders of Allowed Prepetition Loan Claims, solely
to the extent such Claims have not been satisfied in full on
account of Litigation Trust Distribution Proceeds or otherwise
under the Combined Plan and Disclosure Statement; and

      b. 5% to Holders of Allowed General Unsecured Claims that
have elected to receive Litigation Trust Interests, solely to the
extent such Claims have not been satisfied in full;

   Fourth, the next $15 million of Litigation Trust Distribution
Proceeds, net of any Litigation Trust Expenses, shall be
distributed as follows:

      a. 90% to Holders of Allowed Prepetition Loan Claims, solely
to the extent such Claims have not been satisfied in full on
account of Litigation Trust Distribution Proceeds or otherwise
under the Combined Plan and Disclosure Statement; and

      b. 10% to Holders of Allowed General Unsecured Claims that
have elected to receive Litigation Trust Interests, solely to the
extent such Claims have not been satisfied in full;

   Fifth, the next $15 million of Litigation Trust Distribution
Proceeds, net of any Litigation Trust Expenses, shall be
distributed as follows:

      a. 87.5% to Holders of Allowed Prepetition Loan Claims,
solely to the extent such Claims have not been satisfied in full on
account of Litigation Trust Distribution Proceeds or otherwise
under the Combined Plan and Disclosure Statement; and

      b. 12.5% to Holders of Allowed General Unsecured Claims that
have elected to receive Litigation Trust Interests, solely to the
extent such Claims have not been satisfied in full; and

   Sixth, any incremental Litigation Trust Distribution Proceeds,
net of any Litigation Trust Expenses, shall be distributed as
follows:

      a. 85% to Holders of Allowed Prepetition Loan Claims, solely
to the extent such Claims have not been satisfied in full on
account of Litigation Trust Distribution Proceeds or otherwise
under the Combined Plan and Disclosure Statement; and

      b. 15% to Holders of Allowed General Unsecured Claims that
have elected to receive Litigation Trust Interests, solely to the
extent such Claims have not been satisfied in full.

Co-counsel for Debtors:

     Rachel C. Strickland, Esq.
     Andrew S. Mordkoff, Esq.
     Joseph R. Brandt, Esq.
     WILLKIE FARR & GALLAGHER LLP
     787 Seventh Avenue
     New York, NY 10019
     Tel: (212) 728-8000
     Fax: (212) 728-8111
     E-mail: rstrickland@willkie.com
             amordkoff@willkie.com
             jbrandt@willkie.com

          -and-

     Edmon L. Morton, Esq
     Matthew B. Lunn, Esq
     Shane M. Reil, Esq
     Carol E. Cox, Esq
     YOUNG CONAWAY STARGATT & TAYLOR, LLP
     Rodney Square
     1000 North King Street
     Wilmington, DE 19801
     Tel: (302) 571-6600
     Fax: (302) 571-1253
     E-mail: emorton@ycst.com
             mlunn@ycst.com
             sreil@ycst.com
             ccox@ycst.com

A copy of the Order dated March 15, 2024, is available at
https://tinyurl.ph/DmVzd from PacerMonitor.com.

A copy of the Plan of Liquidation dated March 15, 2024, is
available at https://tinyurl.ph/qptba from PacerMonitor.com.

                    About Near Intelligence

Near Intelligence Inc. -- https://www.near.com/ -- is a publicly
traded software firm that  provides data insights to major
companies including Wendy's Co. and Ford Motor Co.

Near is a global, privacy-led data intelligence platform curates
one of the world's largest sources of intelligence on people and
places.  Near's patented technology analyzes data to deliver
insights on approximately 1.6 billion unique user IDs across 70
million points of interest in more than 44 countries.  

With a presence in Pasadena, San Francisco, Paris, Bangalore,
Singapore, Sydney, and Tokyo, Near serves enterprises in a diverse
spectrum of industries including retail, real estate, restaurant,
travel/tourism, telecom, media, and more.

Near Intelligence Inc. and its affiliates sought relief under
Chapter 11 of the U.S. Bankruptcy Code (Bankr. D. Del. Lead Case
No. 23-11962) on Dec. 8, 2023.  In the petition filed by CFO John
Faieta, the Debtor estimated assets between $50 milliion and $100
million and liabilities between $100 million and $500 million.

Near is represented by Willkie Farr & Gallagher LLP and Young
Conway Stargatt & Taylor, LLP, as counsel, Ernst & Young LLP as
restructuring advisor and GLC Advisors & Co., LLC as restructuring
investment banker.  Kroll is the claims agent.


NEVER SLIP: Deadline on Panel Questionnaires Set for April 10
-------------------------------------------------------------
The United States Trustee is soliciting members for committee of
unsecured creditors in the bankruptcy cases of Never Slip Holdings,
Inc., et al.

If a party wishes to be considered for membership on any official
committee that is appointed, it must complete a questionnaire
available at https://tinyurl.com/2sa9sr2t and return by email it to
Malcolm M. Bates --Malcolm.M.Bates@usdoj.gov -- at the Office of
the United States Trustee so that it is received no later than 4:00
p.m., on April 10, 2024.

If the U.S. Trustee receives sufficient creditor interest in the
solicitation, it may schedule a meeting or telephone conference for
the purpose of forming a committee.

              About Never Slip

Founded in 1984, Never Slip Holdings Inc. and its subsidiaries are
the leading business-to-business brand and category creator of slip
resistant footwear and other safety products for employers,
employees, and individual consumers.  The Company offers its
customers purpose-built branded and proprietary private label
products at competitive prices that use patented outsole technology
to prevent fall-related workplace injuries.

Never Slip and 11 of its subsidiaries filed for voluntary petitions
for relief under Chapter 11 of the Bankruptcy Code (Lead Case No.
24-10663, Bank. D. Del.) on April 1, 2024.  In the petitions signed
by Christopher Sim as chief financial officer, the Debtors reported
estimated assets, on a consolidated basis, of $100 million to $500
million, and estimated liabilities of, on a consolidated basis, of
$500 million to $1 billion.

Hon. Laurie Selber Silverstein presides over the cases.

The Debtors has tapped Ropes & Gray LLP as their bankruptcy
counsel; and Chipman Brown Cicero & Cole, LLP as co-bankruptcy
counsel.  Solomon Partners Securities LLC acts as the Debtors'
investment banker, Berkeley Research Group LLC as financial
advisor, Omni Agent Solutions Inc as notice and claims agent and C
Street Advisory Group LLC as strategic communications advisor.


NGUOI DEP: Hires BCM Advisory Group LLC as Accountant
-----------------------------------------------------
Nguoi Dep, LLC seeks approval from the U.S. Bankruptcy Court for
the District of Maine to employ BCM Advisory Group, LLC as
Accountant.

The firm will provide these services:

   -- maintain the accounting records and prepare monthly financial
statements for the Debtor;

   -- monthly oversight of the financial reporting processes;

   -- prepare payroll;

   -- reconcile all balance sheet accounts, recording revenue from
POS system into QuickBooks;

   -- reconcile cash and credit card receipts;

   -- work with you to on the appropriate adjustments to accurately
reflect the financial condition of the business; and

   -- prepare monthly income statements and balance sheets.

The firm will be paid at these rates:

     Principal        $250 per hour
     Consultants      $125 to $150 per hour

The firm will also be paid as follows:

   1) $2,000 in the week ending April 13, 2024;

   2) $2,000 in the week ending May 11, 2024; and

   3) $2,000 in the week ending June 8, 2024 to be held in escrow,
toward allowed fees and expenses.

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

Jason J. Mills, CFE, a partner at BCM Advisory Group, 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:

     Jason J. Mills, CFE
     BCM Advisory Group, LLC
     190 Main St., 3rd Floor.
     Saco, ME 04072
     400 The Hill, Suite 1
     Portsmouth, NH 03801
     Telephone: (207) 807-9516

              About Nguoi Dep LLC

Nguoi Dep, LLC sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Me. Case No. 24-20046) on March 13,
2024. In the petition signed by Vien Dobui, co-owner, the Debtor
disclosed up to $50,000 in assets and up to $1 million in
liabilities.

Tanya Sambatakos, Esq., at Molleur Law Firm, represents the Debtor
as legal counsel.


NGUYEN RAINBOW: Case Summary & 17 Unsecured Creditors
-----------------------------------------------------
Debtor: Nguyen Rainbow Inc.
           ARC Restaurant Equipment Supply
        11736 Bellaire Blvd
        Houston, TX 77072

Chapter 11 Petition Date: April 8, 2024

Court: United States Bankruptcy Court
       Southern District of Texas

Case No.: 24-31591

Judge: Hon. Eduardo V. Rodriguez

Debtor's Counsel: Susan Tran Adams, Esq.
                  TRAN SINGH, LLP
                  2502 La Branch St.
                  Houston TX 77004
                  E-mail: stran@ts-llp.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Giao T Nguyen 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/BZQFCYY/Nguyen_Rainbow_Inc__txsbke-24-31591__0001.0.pdf?mcid=tGE4TAMA


NOEL RUIZ NURSERY: Voluntary Chapter 11 Case Summary
----------------------------------------------------
Debtor: Noel Ruiz Nursery, Inc.
        26030 SW 177th Ave.
        Homestead, FL 33031

Chapter 11 Petition Date: April 5, 2024

Court: United States Bankruptcy Court
       Southern District of Florida

Case No.: 24-13317

Judge: Hon. Laurel M. Isicoff

Debtor's Counsel: Gary M. Murphree, Esq.
                  AM LAW LLC
                  10743 SW 104 Street
                  Miami, FL 33176
                  Tel: 305-441-9530

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Arelys Tarraza, VP.

A full-text copy of the petition is now available at
https://www.pacermonitor.com/case/52996398/Noel_Ruiz_Nursery,_Inc




NUMBER HOLDINGS: 99 Cents Files for Chapter 11 for Wind-Down
------------------------------------------------------------
Number Holdings, Inc., the direct parent company of 99 Cents Only
Stores LLC on April 7, 2024, disclosed that it has filed voluntary
petitions for relief under Chapter 11 of the U.S. Bankruptcy Code
in the United States Bankruptcy Court for the District of Delaware
to implement the previously announced orderly wind-down of its
business and pursue a value maximizing sale of its real estate and
other assets.

The Company has secured $60.8 million in senior secured super
priority debtor-in-possession financing consisting of $35.5 million
in new money to be provided by an entity affiliated with certain of
the Company's existing stakeholders, subject to court approval, to
facilitate the wind-down and pursue a value maximizing sale of its
real estate and other assets.

To date, all 99 Cents Only Stores remain open, and the Company has
commenced going out of business sales at all 371 store locations,
offering customers significantly reduced prices on a wide range of
products.

The Company has filed customary motions with the Court to support
its operations through the wind-down process, including payment of
employee wages.

Court filings and other information related to the court-supervised
process are available online at https://cases.ra.kroll.com/99only,
or by contacting the Company's claims agent, Kroll LLC, at
99onlyinfo@ra.kroll.com or by calling toll-free in the U.S. or
Canada (844) 712-1933 or +1 (646) 777-2513 for calls originating
outside of the U.S.

Milbank LLP is serving as legal advisor to 99 Cents Only Stores,
Jefferies LLC is serving as the Company's investment bank, and
Alvarez & Marsal is serving as the Company's restructuring advisor.
Hilco Global is assisting the Company with its previously announced
liquidation event, and Jefferies LLC and Hilco Global are managing
the sale of the Company's real estate assets, both owned and
leased, in Arizona, California, Nevada and Texas.

                   About 99 Cents Only Stores

Founded in 1982, 99 Cents Only Stores LLC -- http://www.99only.com/
-- currently operates nearly 371 stores located in California,
Texas, Arizona and Nevada. 99 Cents Only Stores LLC offers a broad
assortment of name brand and other attractively priced merchandise
as well as compelling seasonal product offerings.



NUMBER HOLDINGS: 99 Cents' Case Summary & 30 Unsecured Creditors
----------------------------------------------------------------
Lead Debtor: Number Holdings, Inc.
             1730 Flight Way, Suite 100
             Tustin, CA 92782

Business Description: The Debtors operate over 370 "extreme value"
                      retail stores in California, Arizona, Nevada
                      and Texas under the business names "99¢
Only
                      Stores" and "The 99 Store."  The Company
                      offers its customers a wide array of quality
                      products -- from everyday household items,
                      to fresh produce, deli, and other grocery
                      items, to an assortment of seasonal and
                      party merchandise -- many of which are still
                      priced at or below 99.99 cents.  The
                      Company's stores are primarily located in
                      urban areas and underserved communities,
                      many of which lack close access to
                      traditional grocery stores.

Chapter 11 Petition Date: April 7, 2024

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

    Debtor                                    Case No.
    ------                                    --------
    Number Holdings, Inc. (Lead Case)         24-10719
    99 Cents HoldCo LLC                       24-10720
    99 Cents Only Stores LLC                  24-10721
    99 Cents Only Stores Texas, Inc.          24-10722
    99 Cents PropCo LLC                       24-10723
    Bargain Wholesale LLC                     24-10724

Court: United States Bankruptcy Court
       District of Delaware

Judge: Hon. J. Kate Stickles

Debtors'
General
Bankruptcy
Counsel:                   Dennis F. Dunne, Esq.
                           Michael W. Price, Esq.
                           Lauren C. Doyle, Esq.
                           Brian Kinney, Esq.
                           MILBANK LLP
                           55 Hudson Yards
                           New York, New York 10001
                           Tel: (212) 530-5000
                           Fax: (212) 530-5219
                           Email: ddunne@milbank.com
                                  mprice@milbank.com
                                  ldoyle@milbank.com
                                  binney@milbank.com

Debtors'
Delaware
Bankruptcy
Counsel:                   Robert J. Dehney, Sr., Esq.
                           Matthew O. Talmo, Esq.
                           Jonathan M. Weyand, Esq.
                           Erin L. Williamson, Esq.
                           MORRIS, NICHOLS, ARSHT & TUNNELL LLP    
             
                           1201 N. Market Street, 16th Floor
                           P.O. Box 1347
                           Wilmington, Delaware 19899-1347
                           Tel: (302) 658-9200
                           Fax: (302) 658-3989
                           Email: rdehney@morrisnichols.com
                                  mtalmo@morrisnichols.com
                                  jweyand@morrisnichols.com
                                  ewilliamson@morrisnichols.com

Debtors'
Investment
Banker:                    JEFFERIES LLC

Debtors'
Financial
Advisor:                   ALVAREZ & MARSAL NORTH AMERICA, LLC

Debtors' Retail
Consultant and
Real Estate
Consultant:                HILCO MERCHANT RESOURCES, LLC

                             AND

                           HILCO REAL ESTATE, LLC

Debtors'
Claims &
Noticing
Agent:                     KROLL RESTRUCTURING ADMINISTRATION LLC

Estimated Assets
(on a consolidated basis): $1 billion to $10 billion

Estimated Liabilities
(on a consolidated basis): $1 billion to $10 billion

The petitions were signed by Christopher J. Wells, as chief
restructuring officer.

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

https://www.pacermonitor.com/view/IPZ2WHA/Number_Holdings_Inc__debke-24-10719__0001.0.pdf?mcid=tGE4TAMA

Consolidated List of Debtors' 30 Largest Unsecured Creditors:

Entity                            Nature of Claim    Claim Amount

1. EMCOR Group, Inc.                Trade Payable       $7,156,365
301 Merritt Seven
Norwalk, CT 06851
Attn: Tim Murphy
Title: President & CEO
Phone: (203) 849-7800
Email: tim_murphy@emcorgroup.com

2. Promate Inc.                     Trade Payable       $6,792,351
5688 S Boyle Ave
Vernon, CA 90058
Attn: Sergio Garcia
Title: Owner
Phone: 323-228-8699
Email: sergiopromate@icloud.com

3. Capstone Logistics LLC           Trade Payable       $4,266,057
30 Technology Pkwy South Suite 200
Peachtree Corners, GA 30092
Attn: Rick Tomcho
Title: President
Phone: (770) 414-1929
Email: rick.tomcho@capstonelogistics.com

4. Ford Hong Kong Limited           Trade Payable       $3,488,391
Unit 1, G/F
Vanta Industrial Center
21-33 Tai Lin Pai Road
Kwai Chung, New Territories
Hong Kong
Attn: Alan Kong
Title: Owner
Phone: (011) 852-2499-4238
Email: marieysl@fordhk.net

5. Dart Warehouse Corporation       Trade Payable       $2,415,449
1430 South Eastman Ave
Los Angeles, CA 90023
Attn: Mindy Dwyer
Title: VP of Human Resources
Email: mdwyer@dartentities.com

6. Eggs Unlimited LLC               Trade Payable       $2,343,935
92 Corporate Park
Suite C-803
Irvine, CA 92606
Attn: Tim Cohen
Title: President
Phone: (888) 554-3977
Email: tcohen@eggsunlimited.com

7. Lewisco Holdings LLC             Trade Payable       $2,214,439
208 W 30th Street
New York, NY 10011
Attn: Jonathan Fox
Title: Founder & Co-CEO
Phone: (917) 651-0101
Email: jf@lewscoholdings.com

8. Variety Asia Ltd                 Trade Payable       $2,123,323
St. George's Building
Room 303 2 Ice House Street
Central Hong Kong
Attn: Gary
Phone: 852-21231726
Email: sales4@variety-asia.com

9. Dollar Sourcing Trading Co. Ltd  Trade Payable       $1,904,448
No. 128
East of Changshou Rd
Yinzhou
Ningbo, 315105
China
Attn: John Zheng
Email: john@home-dollar.com

10. Bimbo Bakeries USA Inc.         Trade Payable       $1,869,219
355 Business Center
Horsham, PA 19044-3414
Attn: Darrell Miller
Title: VP, Controller & Treasurer
Phone: (215) 672-8010
Email: dmiller@bbumail.com

11. Frito Lay Inc.                  Trade Payable       $1,668,547
7701 Legacy Drive
Plano, TX 75204-4099
Attn: Chris Quinn
Title: VP of Sales
Email: chris.m.quinn@fritolay.com

12. Reyes Coca Cola Bottling LLC     Trade Payable      $1,641,516
7400 N. Oak Park Avenue
Niles, IL 60714
Attn: J. Christopher Reyes
Title: Chief Executive Officer
Email: creyes@reyesholdings.com

13. Ningbo Assisting                 Trade Payable      $1,557,701
Trading Co. Ltd
No. 258 Dieyuan Rd
Room 2601
Ningbo, 315100
China
Phone: (+86) 18868637544
Email: Emily@ningbotower.com

14. J B Hunt Transport Inc.          Trade Payable      $1,539,607
615 J.B. Hunt Corporate Drive
Lowell, AR 72745
Attn: John Roberts
Title: President & CEO
Email: john_roberts@jbhunt.com

15. Vistar                           Trade Payable      $1,463,028
1188 Inverness Dr West 800
Englewood, CO 80112
Attn: Darren Hamblen
Title: President
Phone: (253) 301-4660
Email: darrenhamblen@vistar.com

16. Producers Dairy Foods Inc.       Trade Payable      $1,439,383
250 E Belmont Ave.
Fresno, CA 93701
Attn: John Keith
Title: President & COO
Phone: (559) 264-6583
Email: john.keith@producersdairy.com

17. Pepsi Beverages Bottling         Trade Payable      $1,429,197
Group LLC
1 Pepsi Way
Somers, NY 10589
Attn: Ram Krishnan
Title: CEO
Phone: 704-736-2640
Email: ram.krishnan@pepsico.com

18. DSL Holding Limited              Trade Payable      $1,361,867
Floor 10, Block A
Eldex Industrial Building
No. 21 Ma Tau Wai Rd
Hung Hom,Kowloon
Hong Kong
Attn: Ms. Helen Chu
Title: Sales & Marketing
Phone: (852) 21874477
Email: helen@dslholding.com

19. Ningbo Home-Dollar               Trade Payable      $1,340,584
Imp & Exp Corp
69 Guangyuan Rd
Ningbo, Zhejiang, 315033
China
Attn: Moon Yan
Title: VP of Business
Email: myan@home-dollar.com

20. Reach International              Trade Payable      $1,232,412
Trading Limited Unit A, 9F
Silvercorp International Tower
707-713 Nathan Road
Mongkong, Kowloon
Hong Kong
Attn: Robert and Nickel
Title: Owners
Phone: (86) 574-82829852
Email: nickel@nbreach.cn

21. Nissin Foods USA Co. Inc.        Trade Payable      $1,201,955
2001 W. Rosecrans Avenue
Gardena, CA 90249
Attn: Michael Price
Title: President & CEO
Phone: (+81) 3-3205-5111
Email: mprice@nissinfoods.com

22. Passion Growers West LLC         Trade Payable      $1,139,551
1352 Decision Street
Vista, CA 92081
Attn: Eugenia Barth
Title: General Manager
West Coast
Tel: (760) 598-6380
Email: eugenia@passiongrowers.com

23. Mayflower Distributing           Trade Payable      $1,116,163

Company Inc.
1155 Medallion Drive
Mendota Heights, MN 55120
Attn: Joe Abelovitz
Title: CEO
Phone: (651) 452-4892
Email: j.abelovitz@mayflowerdistributing.com

24. Little Farm Distribution Inc.    Trade Payable      $1,099,375
456 E 19th St
Upland, CA 91784
Attn: Mario Varo Perez
Title: President & CEO
Phone: (909) 929-4940
Email: mario.perez@losaltosfoods.com

25. Safeway Inc.                     Trade Payable      $1,094,350
d/b/a Lucerne Foods Inc.
5918 Stoneridge Mall Road
Pleasanton, CA 94588
Attn: Wendy Gutshall
Title: Director, Public and
Government Affairs
Phone: 510-847-2623
Email: wendy.gutshall@safeway.com

26. Fabrica De Jabon La Corona       Trade Payable      $1,086,206
Sa De C.V.
Carlos B. Zetina Xalostoc
No 80
Xalostoc Industrial Park
Ecatepec de Morelos, 55348
Mexico
Attn: Alejandra Martin Del Campo
Phone: (+52) 55-5747-4545
Email: alejandram@lacorona.com.mx

27. Colgate-Palmolive Co             Trade Payable      $1,081,719
300 Park Ave
11th Floor
New York, NY 10022
Attn: Jesper Nordengaard
Title: President
Phone: (212) 310-2000
Email: jesper_nordengaard@colpal.com

28. Ciuti International Inc.         Trade Payable      $1,066,087
10865 Jersey Boulevard
Rancho Cucamonga, CA 91730
Attn: Marcel Trincale
Title: CEO
Phone: (909) 484-1414
Email: marcel@ciuti.com

29. Mckee Foods Corp                 Trade Payable      $1,064,414
10260 McKee Rd
Collegedale, TN 37363
Attn: Chris Mckee
Title: President & COO
Email: chris_mckee@mckee.com

30. State of California                Litigation     Undetermined
District Attorney, County of San Diego
330 W. Broadway
Suite 750
San Diego, CA 92101
Attn: Thomas Papageorge
Title: Head Deputy District Attorney
Phone: (619) 531-4137
Email: Thomas.Papageorge@sdcda.org

- and -

State of California
District Attorney,
County of Los Angeles
211 W. Temple St.
Floor 10
Los Angeles, CA 90012-4455
Attn: Hoon Chun
Title: Head Deputy District Attorney
Phone: (213) 257-2460
Email: Hchun@da.lacounty.gov


NUO THERAPEUTICS: Delays Filing of 2023 Annual Report
-----------------------------------------------------
Nuo Therapeutics, Inc. notified the Securities and Exchange
Commission via Form 12b-25 that the Company is unable, without
unreasonable effort or expense, to file its Annual Report on Form
10-K for the fiscal year ended December 31, 2023 within the
prescribed time-period because the Company is awaiting final review
of its financial statements by its independent registered public
accounting firm.

The Company expects to continue to report substantial doubt exists
about its ability to continue as a going concern. The Company
currently intends to file the Form 10-K within the 15-calendar day
extension provided by Rule 12b-25.

                    About Nuo Therapeutics Inc.

Nuo Therapeutics, Inc. is a regenerative therapies company focused
on developing and marketing products for chronic wound care
primarily within the U.S. It commercializes innovative cell-based
technologies that harness the regenerative capacity of the human
body to trigger natural healing.



OMNI INTERMEDIATE: Cliffwater Marks $14.6MM Loan at 29% Off
-----------------------------------------------------------
The Cliffwater Corporate Lending Fund has marked its $14,607,366
loan extended to Omni Intermediate Holdings, LLC to market at
$10,305,175or 71% of the outstanding amount, as of September 30,
2023, according to a disclosure contained in Cliffwater's Amended
Form N-CSR report for the fiscal year ended September 30, 2023,
filed with the Securities and Exchange Commission on March 28,
2024.

The Cliffwater Corporate Lending Fund is a participant in a First
Lien Term Loan-Delayed Draw to Omni Intermediate Holdings, LLC. The
loan accrues interest at a rate of 10.416% (SOFR+500%) per annum.
The loan matures on December 30, 2026.

The Cliffwater Corporate Lending Fund is a Delaware statutory trust
registered under the Investment Company Act of 1940, as amended, as
a closed-end management investment company operating as a
diversified interval fund. The Fund operates under an Agreement and
Declaration of Trust, as most recently amended and restated on
September 15, 2021. Cliffwater LLC serves as the investment adviser
of the Fund. The Investment Manager is an investment adviser
registered with the Securities and Exchange Commission under the
Investment Advisers Act of 1940, as amended. The Fund intends to
continue to qualify and has elected to be treated as a regulated
investment company under the Internal Revenue Code of 1986, as
amended). The Fund commenced operations on March 6, 2019.

The Fund's fiscal year ends March 31.

The Fund is led by president Stephen Nesbitt and treasurer Lance J.
Johnson.

The Fund can be reached through:

     Terrance P. Gallagher
     c/o UMB Fund Services, Inc.
     235 West Galena Street
     Milwaukee, WI 53212

Omni Holding Company LLC operates as a holding company. The
Company, through its subsidiaries, focuses on developing and
maintaining a portfolio of software and advertising technology,
data science, and content marketing. Omni Holding serves clients in
the United States.



ORGENESIS INC: Delays Filing of 2023 Annual Report
--------------------------------------------------
Orgenesis Inc. notified the Securities and Exchange Commission via
Form 12b-25 that the Company will not be able to file its Annual
Report on Form 10-K for the fiscal year ended December 31, 2023
within the prescribed time period for such filing without
unreasonable effort or expense.

The Company has dedicated significant resources to completing the
Form 10-K and is working diligently to complete the necessary work
to file the 2023 Form 10-K as soon as practicable. The Company
requires more time to complete the procedures relating to its
year-end reporting process, including the Company's internal
control over financial reporting and the completion of the audit of
the Company's financial statements by the Company's independent
auditors for inclusion in the 2023 Form 10-K. Further, the Company
expects to conclude and disclose in the 2023 Form 10-K that there
is substantial doubt about its ability to continue as a going
concern. The Company currently expects to file its 2023 Form 10-K
within the fifteen-day extension period provided under Rule 12b-25
of the Securities Exchange Act of 1934, as amended.

                       About Orgenesis Inc.

Orgenesis is a global biotech company that has been committed to
unlocking the potential of cell and gene therapies (CGTs) since
2012 as well as a paradigm-shifting decentralized approach to
processing since 2020. This new model allows Orgenesis to bring
academia, hospitals, and industry together to make these essential
therapies a reality sooner rather than later. Orgenesis is focusing
on advancing its CGTs toward eventual commercialization, while
partnering with key industry stakeholders to provide a rapid,
globally harmonized pathway for these therapies to reach and treat
a larger numbers of patients more cost effectively and with better
outcomes through great science and decentralized production.


OVAINNOVATIONS LLC: Case Summary & 20 Largest Unsecured Creditors
-----------------------------------------------------------------
Debtor: OvaInnovations, LLC
           a/k/a OvaInnovations
        316 West Washington Avenue
        Suite 500A
        Madison, WI 53703

Chapter 11 Petition Date: April 8, 2024

Court: United States Bankruptcy Court
       Western District of Wisconsin

Case No.: 24-10663

Judge: Hon. Catherine J. Furay

Debtor's Counsel: Kristin J. Sederholm, Esq.
                  KREKELER LAW, S.C.
                  26 Schroeder Court, Suite 300
                  Madision, WI 53711
                  Tel: 608-258-8555
                  E-mail: ksederho@ks-lawfirm.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $10 million to $50 million

The petition was signed by David Rettig as president.

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

https://www.pacermonitor.com/view/OEMZ5GI/OvaInnovations_LLC__wiwbke-24-10663__0001.0.pdf?mcid=tGE4TAMA


PANDA ACQUISITION: Cliffwater Marks $15.8MM Loan at 18% Off
-----------------------------------------------------------
The Cliffwater Corporate Lending Fund has marked its $15,800,000
loan extended to Panda Acquisition LLC to market at $13,001,854 or
82% of the outstanding amount, as of September 30, 2023, according
to a disclosure contained in Cliffwater's Amended Form N-CSR for
the Fiscal year ended September 30, 2023, filed with the Securities
and Exchange Commission on March 28, 2024.

The Cliffwater Corporate Lending Fund is a participant in a First
Lien Term Loan to Panda Acquisition LLC. The loan accrues interest
at a rate of 11.74% (SOFR+625%) per annum. The loan matures on
October 18, 2028.

The Cliffwater Corporate Lending Fund is a Delaware statutory trust
registered under the Investment Company Act of 1940, as amended, as
a closed-end management investment company operating as a
diversified interval fund. The Fund operates under an Agreement and
Declaration of Trust, as most recently amended and restated on
September 15, 2021. Cliffwater LLC serves as the investment adviser
of the Fund. The Investment Manager is an investment adviser
registered with the Securities and Exchange Commission under the
Investment Advisers Act of 1940, as amended. The Fund intends to
continue to qualify and has elected to be treated as a regulated
investment company under the Internal Revenue Code of 1986, as
amended). The Fund commenced operations on March 6, 2019.

The Fund's fiscal year ends March 31.

The Fund is led by president Stephen Nesbitt and treasurer Lance J.
Johnson.

The Fund can be reached through:

     Terrance P. Gallagher
     c/o UMB Fund Services, Inc.
     235 West Galena Street
     Milwaukee, WI 53212


PATRIOT LINEN: Seeks Cash Collateral, DIP Loan from Capital Credit
------------------------------------------------------------------
Patriot Linen Services, LLC asks the U.S. Bankruptcy Court for the
Central District of California, Los Angeles Division, for authority
to use cash collateral and obtain postpetition financing.

As the Debtor factors its receivables, the Debtor seeks authority
to enter into post-petition DIP financing, operating under a
prepetition Factoring Agreement with Credit Commercial,
Incorporated.

The company has had serious financial troubles that began with
COVID-19, continued with the inflation problems that hit the
country and then more recently as utility charges increased
dramatically. The Debtor recently lost the Disney Corporation as a
major client when the Debtor raised its rates and this cost Patriot
approximately 25% of its gross receipts. In year 2023, the Debtor's
gross receipts were $10.765 million (accrual). For the first two
months of year 2024, Patriot is averaging approximately $500,000
monthly in gross sales. It is signing contracts presently that
should increase its gross sales by approximately $1.5 million
annually.

Other than Capital Credit, the Debtor does not believe and is not
aware of any other person or entity that has a secured interest in
the Debtor's cash collateral. The Debtor believes the Factor holds
a properly perfected and valid lien.

CCI asserts an interest in the Debtor's monies. The Debtor believes
CCI's lien is valid, perfected, that it is the senior and that it
is only prepetition lien asserted against cash collateral of the
estate. A merchant cash advance company filed a lien post-petition
though only an inquiry to it was made. That lien is in the process
of being removed.

Patriot requires the use of cash collateral to operate its
business, to pay employees, to pay rent and for other expenses.

The Factor's security interest is protected for at least the
following reasons:

     a. The value of the Debtor's assets is substantial.
     b. Patriot will operate the business and maintain its assets.
     c. Operating the business creates additional revenues. The
projection projects positive cash flow for the 12 week period. The
Debtor believes that the value of its receivables will not decline
during this period.
     d. All assets are adequately insured.
     e. Patriot is offering to provide replacements lien to the
Factor to the extent its prepetition lien attached to property
prepetition and with the same validity, priority, and description.


Patriot also offers to maintain the factoring agreement with the
Factor which would mean that the Factor would purchase the
invoices, remit 90% of the invoices’ face amounts to the Debtor,
collect the invoices, deduct the Factor's fee of 1.6% and then
place the balance of the monies into a cash reserve that it sent to
the Debtor after a period of time.

A copy of the motion is available at https://urlcurt.com/u?l=s6C76c
from PacerMonitor.com.

                   About Patriot Linen Services

Patriot Linen Services LLC offers linen cleaning services in
Compton, Calif.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. C.D. Calif. Case No. 24-12114) on March 19,
2024, with $3,219,381 in assets and $2,343,094 in liabilities.
Mehrad Golshani, the Debtor's member and manager, signed the
petition.

Judge Neil W. Bason presides over the case.

David Tran, Esq., at Prosperous Law Group represents the Debtor as
bankruptcy counsel.


PEER STREET: General Unsecureds Unimpaired in Plan
--------------------------------------------------
Peer Street, Inc., et al., filed a Combined Disclosure Statement
and Joint Chapter 11 Plan.

Founded in 2013, the Debtors operated a platform for online
investing in real estate debt.  Peer Street was headquartered in El
Segundo, California.  Peer Street enabled accredited investors,
funds, and institutions to access certain real estate-related debt
investments that were historically difficult to invest in, and
permitted lenders and borrowers to access capital that has been
historically difficult for them to access.

Since late 2021, the mortgage lending industry has faced adverse
market conditions, including historical market-rate volatility.
Following years of historically low interest rates and inflation
before the COVID-19 pandemic, the markets experienced sharp rate
increases as part of the Federal Reserve's effort to curb inflation
and control price growth. Mortgage rates have increased from an
average of 3.222% in January 2022 to an average of over 6.5% as of
the Petition Date—and they have since gone higher.  The
precipitous increase in prevailing mortgage rates caused demand for
the type of mortgages that Peer Street originated or purchased to
drop significantly. In addition, institutional buyers have largely
halted purchases of below current market rate loans. Mortgage
originations dropped significantly during the first quarter of 2022
from record highs in 2021, and ended the year roughly 50% lower
than they had been in the fourth quarter of 2021.

In addition, in 2022, one of Peer Street's historic sources of
funding – venture capital – declined markedly. As a result,
Peer Street was not able to access material funding to mitigate the
loss of revenue caused by market conditions.

After lengthy negotiations with the Committee and the Pacific
Creditors, the Debtors jointly propose this Plan for the resolution
of their bankruptcy cases.  By the Plan, the Debtors will
transition management of the run-off of their mortgage assets to
Colchis, an affiliate of the Pacific Creditors (as described in
Article II), liquidate the Non-Loan Assets (as described in Article
III), wind-down their corporate affairs (as described in Article
III), and make distributions to Fractional Loan, Pocket, and
OppFund investors and their other creditors (as described in
Articles IV and IX).

If approved, the Plan implements four primary objectives.

   First, the Plan provides for the immediate return to Peer Street
investors of the vast majority of the Debtors' cash on hand.

      * Investors in the Debtors' "Pocket 1 Month," "Pocket 3
Month," "OppFund" and "Portfolio" products will immediately receive
all cash, net of allocated expenses described herein, associated
with those investment products in a first and final distribution.

      * Investors in the Debtors' "Fractional Note" and OppFund
products will receive the proceeds of their underlying loans, net
of (a) allocated expenses described herein, and (b) funds that may
be "loaned," on a short-term basis and at a market interest rate,
to assist with the run-off of unliquidated loans. This short-term
"loan" is referenced in the Plan as the "Funding Pool," and will be
repaid from the proceeds of future loan liquidations. However, if
an outside exit facility is obtained, which is the Committee's
preferred option and contemplated by the Plan, the Funding Pool
will not be necessary and the cash that would have otherwise been
loaned for that purpose will be immediately returned to investors,
possibly subject to a customary reserve mechanism to ensure that
costs are shared and recovered as contemplated by the Plan.

      * If a loan is liquidated after the Plan becomes effective
(referred to in the Plan as the "Effective Date"), the distribution
to corresponding Fractional Loan or OppFund investors will be made
immediately. If the loan is not liquidated, the distribution to
investors will be made when the loan is liquidated.

   Second, the Plan provides for the ordinary course run-off of
unliquidated loans (including associated REO properties) under the
supervision of an experienced, third-party asset manager.
Specifically, the Debtors will transition management of their
mortgage loan assets to Colchis Capital Management LP. Colchis is
an affiliate of the Pacific Creditors, which are the largest
investors in the Fractional Loan product. Colchis will manage the
run-off of performing mortgage loans and resolve non-performing and
REO properties in accordance with customary industry practices and
standards. This run-off process will be subject to ultimate
oversight by an Advisory Committee comprised of Fractional Loan
investors. Colchis is entitled to reimbursement of expenses and
compensation of: an Asset Management Fee of 1.5% of UPB per annum
of loans or REO that are not liquidated as of the Effective Date; a
Performance fee of 2% of collections (which is reduced by the Asset
Management Fee and Specified Expenses incurred for Colchis); and an
up-front Structuring Fee of 0.5% of UPB of loans or REO that are
not liquidated as of the Effective Date.

   Third, the Plan recognizes the unfortunate reality that the
Debtors are highly insolvent, and do not have an independent means
to pay the costs associated with the chapter 11 process, the
liquidation of the Debtors' assets, and the wind-down and run-off
of the unliquidated loan portfolio. All of the Debtors' assets will
be distributed to creditors under the Plan and, therefore, these
costs must be borne by the Debtors' creditors. The Plan proposed to
allocate these costs among creditors as follows:

      * The ordinary course costs incurred to operate the Debtors'
business (e.g., paying employee salaries, maintaining leases and
office space, running the technology platform) will allocated
between Magnetar, the Debtors' secured lender, and the investors to
the extent that their investments are backed by loan assets. These
costs are referred to in the Plan as "OpEx." The OpEx allocated to
investors is estimated to be $6,239,748, representing approximately
2.9% of UPB for Fractional Loan investors. The remaining OpEx,
estimated to be $6,139,083, is being paid for with Magnetar's Cash
Collateral.

      * The restructuring costs incurred in connection with the
bankruptcy (e.g., legal counsel fees, financial advisory fees) will
be allocated between Magnetar and all investors in the Debtors'
investment products. These costs are referred to in the Plan as
"Restructuring Costs." As between Peer Street investors, the
Restructuring Costs will be allocated ratably based on the face
value of the assets associated with each investment product
(including cash). The Restructuring Costs allocated to Peer Street
investors are estimated to be $17,552,326. The remaining
Restructuring Costs, estimated to be $2,996,297, are being paid for
with Magnetar's Cash Collateral. This equates to an allocation of
approximately 6.6% of UPB for Fractional Loan investors.

      * In addition to the above allocation of Restructuring Costs
and OpEx, investors in loans or REO properties that are not
liquidated during the bankruptcy will directly bear the go-forward
costs of servicing those assets on a go-forward basis. These costs
will include the cost of borrowing money to fund payments that must
be made on behalf of these investors before the corresponding
assets are liquidated. If the funds are borrowed from the Funding
Pool, the borrowing cost is expected to be 14.2% per annum. If the
funds are borrowed from a third-party exit lender, the borrowing
costs will be disclosed in the Plan Supplement but is expected to
be approximately 12.3% per annum (plus costs that are estimated to
make the effective interest rate approximately 14.2% in the first
year of the loan).

   Fourth, the Plan provides no distribution or recovery to the
Debtors' equity investors (e.g., the venture capital funds that
invested in the Debtors' business) or the Debtors' executives.
Proceeds of non-loan assets are being paid to Magnetar or other
creditors in accordance with their respective legal rights. The
Debtors' employees and other parties associated with the Debtors'
business and the bankruptcy case will receive limited releases
under the Plan in exchange for their contributions to bankruptcy
cases generally and the formulation of the Plan. The Plan
contemplates that the Debtors' will wind-down their corporate
affairs and that Peer Street will eventually cease to exist.

If the Funding Pool is used, the Debtors will hold back proceeds
from liquidated loans and contribute them to the Funding Pool and
use the held-back funds to pay expenses allocated to loans that
have not yet liquidated. Each loan that uses the Funding Pool will
be assessed financing charges (equating to 14.2% per annum). The
rate for the financing charge is intended to approximate a market
rate of interest and has been informed by the negotiations with
third-party capital providers, described below. When a loan
liquidates, the amounts advanced from the Funding Pool will be
repaid from the loan proceeds, plus the financing charge for such
amounts assessed from the Effective Date of the Plan to the date
advances from the Funding Pool are repaid.

The repaid amounts will then be used to repay investors that
contributed to the Funding Pool. In addition, each investor that
contributes to the Funding Pool will be entitled to a ratable share
of the financing charges that remain at the conclusion of the
wind-down of the loan portfolio and after the principal contributed
to the Funding Pool has been repaid. It is anticipated that the
Funding Pool will provide an approximately 14% per annum return on
these borrowed funds, but the actual amount recovered may be lower
if the amounts advanced from the Funding Pool and the associated
financing charges cannot be repaid in full (e.g., if the value of
the underlying loan is not sufficient to repay such amounts).

The unsecured claims and their corresponding treatment under the
Plan are:

   Class 4: General Unsecured Claims against all Debtors other than
REO Debtors total approximately $18 million noncustomer claims have
been filed against all Debtors in the Aggregate. The Debtors
estimate approximately $7.7 million of claims at PSI and $5.5
million of claims at PSFI and de minimis amounts for the other
Debtors.  PSI will recover ~0-26% of their claims. PSFI will
recover ~0-16% of their claims. Other Debtors will recover ~0% of
their claims. Holders of General Unsecured Claims against a Debtor
shall receive their pro rata share of that Debtor's Distributable
Cash, if any. Class 4 is impaired.

"PSFI" shall mean PS Funding Inc., a Delaware corporation.

"PSI" shall mean Peer Street, Inc., a Delaware corporation.

Class 15: General Unsecured Claims Against REO Debtors will recover
100% of their claims. Holders of General Unsecured Claims against
the REO Debtors shall receive payment in full on the latest of the
Effective Date, the date on which such claim would have been paid
by the Debtors in the ordinary course of business, and the date
such claim is Allowed. Class 15 is unimpaired.

With respect to the duties of the Plan Administrator, the Debtors
believe that the Cash made available to the Plan Administrator
through the Wind-Down Reserve will be sufficient to allow the Plan
Administrator to make distributions to Holders of Allowed Claims,
and to complete the wind-down and dissolution of the Debtors.

The Confirmation Hearing has been scheduled for April 26, 2024, at
10:00 a.m. (prevailing Eastern Time) at the Bankruptcy Court, 824
North Market Street, 6th Floor, Courtroom 2 Wilmington, Delaware
19801

Any objection to final approval of the combined Disclosure
Statement and Plan as providing adequate information pursuant to
Bankruptcy Code section 1125 or confirmation of the Plan must be
made in writing and filed and served no later than April 16, 2024,
at 5:00 p.m. (prevailing Eastern Time).

The deadline to cast a ballot is April 16, 2024.

Co-Counsel to the Debtors:

     Joseph Barry, Esq.
     Ryan M. Bartley, Esq.
     S. Alexander Faris, Esq.
     Shella Borovinskaya, Esq.
     YOUNG CONAWAY STARGATT &
     TAYLOR, LLP
     Rodney Square
     1000 North King Street
     Wilmington, DE 19801
     Tel: (302) 571-6600
     Fax: (302) 571-1253

          - and -

     P. Bradley O'Neill, Esq.
     Caroline Gange, Esq.
     KRAMER LEVIN NAFTALIS & FRANKEL LLP
     1177 Avenue of the Americas
     New York, NY 10036
     Tel: (212) 715-9511
     Fax: (212) 715-8000

A copy of the Combined Disclosure Statement and Joint Chapter 11
Plan dated
March 15, 2024, is available at https://tinyurl.ph/Bvfbb from
PacerMonitor.com.

                        About Peer Street

Peer Street, Inc., is a technology platform that democratizes
access to real estate debt investments.  The company's unique
technology-driven marketplace enables investors to diversify their
capital in a fixed-income asset class that had previously been
difficult for individuals to access.

The Debtor sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D. Del. Case No. 23-10815) on June 26, 2023.  In the
petition signed by Brewster Johnson, president, the Debtor
disclosed up to $100 million in both assets and liabilities.

Judge Laurie Selber Silverstein oversees the case.

The Debtors tapped Joseph Barry, Esq., at Young Conaway Stargatt
and Taylor, LLP represents the Debtor as legal counsel, Kramer
Levin Naftalis and Frankel LLP as co-bankruptcy counsel, Stretto,
Inc. as claims and noticing agent, and Piper Sandler is broker.


PERSIMMON HOLLOW: Wins Interim Cash Collateral Access
-----------------------------------------------------
The U.S. Bankruptcy Court for the Middle District of Florida,
Orlando Division, authorized Persimmon Hollow Brewing Company, LLC
to continue using the cash collateral of its secured creditor,
Seacoast National Bank, on an interim basis, in accordance with the
budget, with a 20% variance.

As adequate protection for any diminution in the value of cash
collateral and other prepetition collateral resulting from the
Debtor's use thereof after the Petition Date, Secured Creditor will
be entitled to a continuing replacement lien and security interest
in all assets of the Debtor existing on or after the Petition Date
of the same type as the prepetition collateral, together with the
proceeds, rents, products and profits thereof, whether acquired or
arising before or after the Petition Date, to the same extent,
validity, perfection, enforceability and priority of the liens and
security interests of Secured Creditors as of the Petition Date.
The Rollover Lien will be limited to the amount of any Diminution,
and does not extend to any avoidance claims held by the estate.

The lien granted will be valid and perfected without the need for
the execution of filing of any further document or instrument
otherwise required to be filed under applicable non-bankruptcy
law.

The Debtor's authority to use cash collateral will terminate upon
the earlier of (i) the entry of an order modifying the order, (ii)
the appointment of a Chapter 11 trustee in the Debtor's case, (iii)
the conversion of the Debtor's Chapter 11 case to a case under
Chapter 7 of the Bankruptcy Code, or (iv) a default in the
performance or observance of any material provision of the order.

A further hearing on the matter is set for May 16, 2024 at 1:30
p.m.

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

The Debtor projects $223,821 in total expenses for April 2024 and
$225,621 for May 2024.

           About Persimmon Hollow Brewing Company, LLC

Persimmon Hollow Brewing Company, LLC owns and operates a brewery
and taproom in DeLand, FL.

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.

Richard R. Thames, Esq., at THAMES | MARKEY, represents the Debtor
as legal counsel.


PETCO HEALTH: S&P Downgrades ICR to 'B', Outlook Negative
---------------------------------------------------------
S&P Global Ratings lowered its issuer credit rating on U.S.-based
specialty pet retailer Petco Health and Wellness Co. Inc. to 'B'
from 'B+' and its issue-level rating on its term loan B to 'B' from
'B+'. S&P's '3' recovery rating on the term loan is unchanged.

The negative outlook reflects that S&P could lower its rating on
Petco over the next 12 months if its operating performance is
weaker than forecast.

The downgrade reflects S&P's expectation that Petco's profitability
will remain pressured over the next 12 months. The company
increased its reported revenue by 3.6% in fiscal year 2023 on a
1.8% rise in its comparable sales. Continued pressure on consumer
discretionary spending weakened Petco's comparable sales, which
were flat in the third quarter and down 1% in the fourth quarter of
2023. In addition, the rate of new pet ownership has normalized
over the last year, leading to a slowdown in the sale of the
company's high-margin, non-consumable products, including crates,
leashes, and toys, which are closely linked to new pet ownership.

The shift in Petco's sales mix, due to the decline in its
higher-margin pet supplies and rise in its lower-margin consumable
sales, has negatively affected its S&P Global Ratings-adjusted
EBITDA margins, which declined by about 300 basis points (bps) to
12.1% in 2023. As a result, S&P adjusted EBITDA decreased 16.5% to
$754 million. S&P said, "We expect prolonged weakness in the
company's comparable same-store sales trends, which will weaken its
profits and cash flows over the next few quarters. We also forecast
that continued margin pressure over the next 12 month will cause
Petco's S&P Global Ratings-adjusted EBITDA margin to contract to
the mid-11% area. The company's declining profitability also
weakened its reported EBITDA interest coverage to 1.6x in 2023 from
4.1x in 2022. We expect Petco's interest coverage will remain in
the mid-1x area in 2024."

While an increased focus on the company's value offerings could
support increased customer traffic, it would also further pressure
its margins. Petco announced in October 2023 that is adding more
value-focused products to its portfolio to meet shifting consumer
preferences. The company's gross margins declined by 360 bps in the
fourth quarter of fiscal year 2023 (ended Feb. 3, 2024) due to its
investments to add value offerings to its consumable portfolio amid
ongoing discretionary headwinds. Petco also took a $21 million
inventory write-down charge in the fourth quarter related to
changes to its offerings in connection with its operational reset.
As more customers seek value-focused products, Petco could be
successful in increasing its customer traffic through its
advertising efforts to bring in new customers and increase its
brand awareness. However, these value products carry lower margins
than its premium products, which could negatively affect its
margins.

S&P said, "We expect that Petco will sustain S&P Global
Ratings-adjusted leverage of about 5x over the next 12 months. The
company's S&P Global Ratings-adjusted leverage increased to 4.7x in
2023, from 4.0x in 2022, due to the pressure on its operating
margins. We forecast Petco's leverage will rise to about 5x in 2024
as persistent cost headwinds and its expanded value offerings
continue to threaten its operating margin. Management is taking
actions to address these challenges and implementing an operational
reset to improve its profitability and reposition its merchandise.
The company expects to achieve annualized gross run-rate cost
savings of $150 million by the end of fiscal year 2025, including
$40 million of savings in the first year. Still, we expect Petco
will continue to face cost pressures in 2024 before they ease
somewhat in 2025.

"We expect the company will generate free operating cash flow
(FOCF) of about $20 million in 2024. Petco reported negative FOCF
of $9.9 million in 2023, which compares with positive FOCF of $68
million in 2022. Management is focused on balancing its capital
allocation in 2024 and has reduced its capital expenditure (capex)
forecast for 2024 to $140 million, which is a significant decrease
relative to its $225 million of capex in 2023. While we expect
Petco will preserve its cash flow generation by reducing its capex,
we also expect some reduction in its investment returns, such as
from the build out of new vet hospitals. We also expect the
company's working capital will be modest in 2024 following the
significant inflows it experienced in 2023 as it took steps to
improve its working capital by managing its payables and
inventory.

"The negative outlook reflects that we could lower our rating on
Petco over the next 12 months if its operating performance faces
greater pressure than we currently forecast."

S&P could lower the rating on Petco if:

-- The company underperforms our base-case forecast and
demonstrates consistent negative same-store sales and a declining
margin;

-- The company does not generate positive FOCF; and

-- Its EBITDA interest coverage declines toward 1x;

S&P could revise its outlook on Petco to stable if:

-- The company improves its operating performance and generates
material positive FOCF; and

-- Its EBITDA interest coverage is maintained in the mid 1x area
or better.

S&P said, "We revised our assessment of Petco's management and
governance to moderately negative from neutral because we now
assess its governance as a moderately negative consideration, as is
the case for most rated entities owned by private-equity sponsors.
We believe the company's highly leveraged financial risk profile
points to corporate decision-making that prioritizes the interests
of its controlling owners. This also reflects private-equity
owners' generally finite holding periods and focus on maximizing
shareholder returns. We note that Petco's principal stockholder
controls approximately 69% of its outstanding voting power.
Additionally, four of Petco's 10 directors are affiliated with its
sponsors. We also view the resignation of Petco's CEO as a
potential governance constraint. However, we do not expect any
material change in the group's strategy because its board appointed
Michael Mohan, who has served as Petco's Lead Independent Director
for the last three years, to serve as the interim CEO."

Environmental, social, and governance (ESG) credit factors for this
change in credit rating/outlook and/or CreditWatch status:

-- Governance structure



PETMATE HOLDINGS: Reaches Restructuring Deal With Lenders
---------------------------------------------------------
Alexander Gladstone of The Wall Street Journal reports that
Petmate, the Platinum Equity-owned pet products company, has
reached an agreement to transfer control of the business to its
lenders in a financial restructuring.

The company said Wednesday, March 20, 2024, that lenders will own
100% of Petmate's equity following the transaction.  The lender
group is also providing $100 million of new equity to the company.
The deal will eliminate more than $600 million of debt, cutting
Petmate's leverage by more than 80%.  

                   About Petmate Holdings Co.

Petmate Holdings Co. operates as a holding company.  The Company,
through its subsidiaries, provides pet products including collars,
leashes, kennels, carriers, toys, houses, and accessories. Petmate
Holdings serves customers in the State of Texas.



PINEAPPLE ENERGY: UHY LLP Raises Going Concern Doubt
----------------------------------------------------
Pineapple Energy Inc. disclosed in a Form 10-K Report filed with
the U.S. Securities and Exchange Commission for the fiscal year
ended December 31, 2023, that its auditor expressed that there is
substantial doubt about the Company's ability to continue as a
going concern.

Melville, New York-based UHY LLP, the Company's auditor since 2023,
issued a "going concern" qualification in its report dated March
29, 2024, citing that the Company's current financial position and
the Company's forecasted future cash flows for 12 months beyond the
date of issuance of the financial statements indicate that the
Company will not have sufficient cash to make the first SUNation
earnout payment in the second quarter of 2024 or the first
principal payment of the Long-Term Note due on November 9, 2024,
factors which raise substantial doubt about the Company's ability
to continue as a going concern.

The Company's current financial position includes approximately
$1.8 million of restricted cash, cash equivalents and investments
that are restricted under the CVR agreement and cannot be used by
the Company for its own working capital needs.

In order to continue as a going concern, the Company will need
additional capital resources. Management plans to raise capital
through sources that may include public or private equity
offerings, debt financings or strategic alliances. However,
management cannot provide any assurances that the Company will be
successful in accomplishing any of its plans.

For the years ended December 31, 2023, and December 31, 2022, the
Company reported net losses of $8.1 million and $10.4 million,
respectively.

As of December 31, 2023, the Company had $58.2 million in total
assets, $37.7 million in total liabilities, and $20.4 million in
total stockholders' equity.

A full-text copy of the Company's Form 10-K is available at
https://tinyurl.com/munhu8jt

                    About Pineapple Energy Inc.

Pineapple Energy Inc. is a growing domestic operator and
consolidator of residential and commercial solar, battery storage,
and grid services solutions. Its strategy is focused on acquiring,
integrating, and growing leading local and regional solar, storage,
and energy services companies nationwide.  Pineapple is primarily
engaged in the sale, design, and installation of photovoltaic solar
energy systems and battery storage systems through its Hawaii-based
Hawaii Energy Connection and New York-based SUNation Solar Systems
entities.


PIXELLE SPECIALTY: S&P Lowers ICR to 'CCC', On Watch Developing
---------------------------------------------------------------
S&P Global Ratings lowered its issuer credit rating on Pixelle
Specialty Solutions LLC to 'CCC' from 'B-' and its issue-level
rating on the first-lien term loan to 'CCC' from 'B-'. The '3'
recovery rating indicates its expectation for meaningful (50%-70%;
rounded estimate: 60%) recovery in the event of a payment default.
S&P placed the rating on CreditWatch with developing implications.

The CreditWatch reflects the potential for another rating change
(lower or higher) in the coming months, determined by Pixelle's
success in addressing its financial covenant and ability to fund
operations, including making loan payments on time and in full.

Pixelle has limited headroom under its first-lien net leverage
covenant, and S&P believes a near-term covenant breach is likely.
The net leverage covenant is 5.5x. While not tested at the end of
the September 2023 quarter following $20 million of financial
support from its financial sponsor, H.I.G. Capital, we believe its
credit agreement calculated leverage of 4.8x, provides limited
headroom under the covenant. Given our assumption of continued weak
operating performance into the first quarter of 2024, necessitating
additional draws on its revolving credit facility, we believe it
will be difficult for Pixelle to remain in compliance absent
additional support from H.I.G. or an amendment to the credit
agreement.

S&P said, "We now assess Pixelle's liquidity as weak. Our view of
continued cash burn, an approximately $15 million interest burden,
and about $3 million quarterly amortization, paid in the first
quarter, (next interest payment date April 30, 2024) has materially
weakened the company's liquidity position. Our base-case forecast
assumes zero availability under the $60 million revolving credit
facility as well as free operating cash flow (FOCF) deficits.
Consequently, we believe Pixelle is unlikely to withstand adverse
events without needing a substantial capital injection over the
next 12 months, even after factoring in cost cutting that includes
corporate staff and capital expenditure.

"H.I.G. supported Pixelle's liquidity with a $20 million revolving
notes facility in the third quarter of 2023. We therefore believe
the sponsor will likely extend additional support when needed,
including capital infusions to satisfy its covenant, but this
remains discretionary.

"Our base case remains broadly unchanged, with sustained elevated
adjusted leverage in 2024. Pixelle's revenue visibility remains
limited, but we expect a modest increase in earnings, driven mainly
by improved operational efficiencies and fixed-cost absorption as
shipped volume increases through 2024. Still, we expect S&P Global
Ratings-adjusted leverage in the mid-8x area, as S&P Global
Ratings-adjusted EBITDA improves to about $70 million for the
fiscal year."

The CreditWatch developing placement reflects the potential for a
lower rating if Pixelle fails to address the tight headroom under
its springing leverage covenant and constrained liquidity,
substantially increasing the risk of near-term default.

S&P could raise or affirm the rating if Pixelle's liquidity
position and covenant cushion significantly improve, supported by a
stronger-than-expected rebound in operating trends or the
successful amendment of its leverage covenant, such that its no
longer believe a near-term breach is likely.

S&P will seek to resolve the CreditWatch in the coming months.

Environmental factors are a moderately negative consideration in
S&P's credit analysis of Pixelle. The products in its specialty
papers and engineered products segments (carbonless and
non-carbonless forms, envelope and converting, food contact papers,
high-speed inkjet papers, greeting cards, playing cards, and book
publishing) are chemical-intensive to produce. Its products also
face end-of-life waste issues.

Governance is a moderately negative consideration. S&P said, "Our
highly leveraged assessment of the company's financial risk profile
reflects that its corporate decision-making prioritizes the
interests of its controlling owners, in line with our view of most
rated entities owned by private-equity sponsors. Our assessment
also reflects private-equity owners' generally finite holding
periods and focus on maximizing shareholder returns."



PPWC ENTERPRISES: Wins Cash Collateral Access Thru May 17
---------------------------------------------------------
The U.S. Bankruptcy Court for the Northern District of Ohio,
Eastern Division, authorized PPWC Enterprises, Inc. to use cash
collateral, on an interim basis, in accordance with the budget,
through May 17, 2024.

Prior to the commencement of the Debtor's chapter 11 case, BHG made
a loan or loans to the Debtor, at which time Debtor granted BHG a
security interest in all its business assets, including, but not
limited to Accounts Receivables, Inventory, Instruments, Equipment,
Intangibles, Accounts, Chattels, Paper, Good Will, Specific
Property and all Property of Debtor and all proceeds thereof.

The Debtor has stated that it desires to pursue a financial
restructuring in cooperation with BHG and that the Debtor believes
that the best method to effectuate such a financial restructuring
is by means of a chapter 11 case for the Debtor.

As adequate protection, BHG is a granted valid, binding,
enforceable and perfected postpetition replacement lien in the same
order of priority and in the same kinds of property as BHG's
prepetition security interest in the Debtor's assets, excluding (i)
Avoidance Actions and (ii) Designated 506(c) Rights. The Adequate
Protection Liens will secure an amount of the Prepetition
Indebtedness equal to the aggregate amount of cash collateral
expended during the Interim Period.

A further hearing on the matter is set for April 30 at 10 a.m.

A copy of the order is available at https://urlcurt.com/u?l=MU30Xb
from PacerMonitor.com.

                    About PPWC Enterprises

PPWC Enterprises, Inc., is a childcare facility located in
Twinsburg, Ohio that primarily serves families with limited means
that qualify for state subsidies to pay tuition.

The Debtor filed a petition under Chapter 11, Subchapter V of the
Bankruptcy Code (Bankr. N.D. Ohio Case No. 23-51524) on Nov. 1,
2023, with up to $50,000 in assets and up to $500,000 in
liabilities. Frederic Schwieg, Esq., has been appointed as
Subchapter V trustee.

Judge Alan M. Koschik oversees the case.

Steven J. Heimberger, Esq., at Roderick Linton Belfance, LLP,
represents the Debtor as legal counsel.


PRECISION DRILLING: S&P Alters Outlook to Pos., Affirms 'B+' ICR
----------------------------------------------------------------
S&P Global Ratings revised its outlook on Canada-based drilling
contractor Precision Drilling Corp. to positive from stable and
affirmed the 'B+' issuer credit rating. At the same time, S&P
affirmed its 'B+' issue-level rating on the company's senior
unsecured notes but revised the recovery rating to '3' from '4'.
The positive outlook reflects S&P's view that Precision will
continue to repay debt and generate improved credit measures over
the next 12 months, with adjusted funds from operations (FFO) to
debt averaging close to 60% and adjusted debt to EBITDA of about
1.5x.

S&P projects healthy cash flow generation over the next two years,
led by our expectation for activity levels remaining supportive.
Precision exited fiscal 2023 with adjusted FFO-to-debt of 56% and
adjusted debt to EBITDA of 1.5x. The improvement was led by
materially higher day rates in North America and increased rig
utilization in Canada, driving steep increase in EBITDA (two-thirds
increase over 2022 levels). At the same time, the company used a
portion of its free cash flows to reduce debt by C$150 million.

S&P said, "We believe day rates will moderate in North America,
with utilization trending lower in U.S. following some rig churn
from lower gas prices. Nevertheless, oil prices remain relatively
steady, and we believe lower drilling activity levels in the U.S.
will be largely offset by stable utilization in Canada due to tight
supply of super-spec rigs. This also comes as producers maintain
steady spending levels ahead of the Trans Mountain pipeline
expansion project (590,000 barrels of oil per day of additional
egress capacity) and LNG Canada start-up (2.1 billion cubic feet
per day) this year.

"We also expect materially higher utilization from Precision's
international segment following reactivation of four rigs; the
company currently has eight active rigs, with five in Kuwait and
three in Saudi Arabia, with the majority of these rigs contracted
through 2027-2028. In addition, we expect it to benefit from the
integration of the CWC acquisition (closed in November 2023) as
well as continuing penetration of the company's Alpha technology
and EverGreen environmental solutions, which provide for
incremental revenues.

"Accordingly, while we expect Precision's EBITDA to decline from
the high 2023 levels, we project it will remain at relatively
healthy levels of about C$525 million-C$530 million. We also
forecast S&P Global Ratings-adjusted FFO to debt of C$450 million
in 2024 and assume relatively flat levels in 2025.

"We believe management's efforts on continued debt reduction will
improve credit measure resiliency to cyclical industry trends,
underpinning the positive outlook. Precision has consistently
reduced debt over the past several years using excess free cash
flow, and this strengthened its balance sheet over this period.
Based on our forecasts, we continue to project solid free cash flow
generation averaging close to C$200 million annually over the next
couple of years. Although the company increased its payout ratio to
shareholders (25%-35% of free cash flows), we believe it will
remain committed to moderate financial policies, which will
prioritize allocating most of its free cash flows to debt
reduction. This is in line with its publicly stated target of
reducing debt by $150 million-C$200 million in 2024 and a further
estimated C$350 million through 2026.

"Based on our projections and projected debt reduction, we estimate
Precision will generate adjusted FFO to debt averaging close to 60%
and debt to EBITDA of about 1.5x, exceeding our earlier expectation
and underpinning the outlook revision.

"While there is risk of continued softness in the U.S. markets
given rig reductions and natural gas prices, we believe Precision's
projected debt reduction will more than offset unanticipated losses
in cash flow generation. In our view, the company's lower absolute
debt and continued adherence to moderate financial policies will
reduce the cash flow and leverage sensitivity to hydrocarbon price
volatility, allowing it to sustain strong credit measures through
the commodity cycle.

"Our business risk assessment reflects Precision's fleet
composition and meaningful market share but is constrained by its
scale relative to that of peers. Our assessment of Precision's
business risk profile is supported by our view of the company's
high-quality land drilling rig fleet (super-spec rigs comprise 45%
of the North American fleet), leading position in the Canadian
market with about a 33% share, and strong position in the U.S.
market with about a 7% share. It also has some rigs (about 44
active drilling rigs as of March 4, 2024) under term contracts,
which provides a degree of stability.

"Our assessment of Precision's business risk also considers the
company's ability to generate steady margins throughout the
hydrocarbon price cycle. While wages have increased in the recent
past, the company has flexibility to cut fixed costs amid prolonged
weak industry conditions, which tempers cash flow and margin
deterioration as historically demonstrated. Based on current day
rates and utilization, we expect margins to trend close to 30%,
further supporting our profitability assessment and overall
business risk profile.

"However, we believe Precision's scale and operating breadth
continued to lag those of some North American peers (such as
Helmerich & Payne, Patterson-UTI, and Nabors), which our rating
continues to reflect. Therefore, we expect it will need to
demonstrate persistent strength in cash flow and leverage measures
for a higher rating.

"The positive outlook reflects our view that steady activity levels
and continued gross debt reduction will enable Precision to
generate an adjusted FFO to debt averaging close to 60% and
adjusted debt to EBITDA of below 1.5x in the next two years.

"We could revise the outlook to stable in the next 12 months if we
expect Precision's adjusted FFO to debt to remain below 60% with no
clear path of improvement. This would most likely occur if
commodity prices fall below our current expectations, leading to
lower spending and activity by exploration and production (E&P)
companies, or debt reduction is lower than expected.

"We could raise our rating on Precision over the next 12 months if
we expect the company to sustain adjusted FFO to debt above 60%
while generating positive free cash flow. We believe this could
occur if the company continues to pay down debt as expected while
industry conditions remain relatively supportive.

"Environmental factors are a negative consideration in our credit
rating analysis of Precision, while we view the company's social
factors as neutral in our analysis of its credit risk. We believe
the continuing energy transition and accelerating adoption of
renewable energy sources will lower demand for drilling services,
reflected in our assessment of its business risk profile."

That said, the company has taken steps to reduce its emissions
profile through various environmental initiatives. Precision's
Alpha suite of technologies (75 AC Super Triple rigs are now
equipped with this technology) provides data insights to customers,
helping improve drilling performance and cost efficiencies, while
the EverGreen suite of environmental solutions (majority of the 75
AC super triple rigs equipped with at least one EverGreen product)
helps producers with tracking and reducing their emissions.

S&P views the company's management and governance factors as
neutral but believe its management and operational effectiveness
support its credit quality.



PRECISION DRILLING: S&P Alters Outlook to Pos., Affirms 'B+' ICR
----------------------------------------------------------------
S&P Global Ratings revised its outlook on Canada-based drilling
contractor Precision Drilling Corp. to positive from stable and
affirmed the 'B+' issuer credit rating. At the same time, S&P
affirmed its 'B+' issue-level rating on the company's senior
unsecured notes but revised the recovery rating to '3' from '4'.

The positive outlook reflects S&P's view that Precision will
continue to repay debt and generate improved credit measures over
the next 12 months, with adjusted funds from operations (FFO) to
debt averaging close to 60% and adjusted debt to EBITDA of about
1.5x.

S&P projects healthy cash flow generation over the next two years,
led by our expectation for activity levels remaining supportive.
Precision exited fiscal 2023 with adjusted FFO-to-debt of 56% and
adjusted debt to EBITDA of 1.5x. The improvement was led by
materially higher day rates in North America and increased rig
utilization in Canada, driving steep increase in EBITDA (two-thirds
increase over 2022 levels). At the same time, the company used a
portion of its free cash flows to reduce debt by C$150 million.

S&P said, "We believe day rates will moderate in North America,
with utilization trending lower in U.S. following some rig churn
from lower gas prices. Nevertheless, oil prices remain relatively
steady, and we believe lower drilling activity levels in the U.S.
will be largely offset by stable utilization in Canada due to tight
supply of super-spec rigs. This also comes as producers maintain
steady spending levels ahead of the Trans Mountain pipeline
expansion project (590,000 barrels of oil per day of additional
egress capacity) and LNG Canada start-up (2.1 billion cubic feet
per day) this year.

"We also expect materially higher utilization from Precision's
international segment following reactivation of four rigs; the
company currently has eight active rigs, with five in Kuwait and
three in Saudi Arabia, with the majority of these rigs contracted
through 2027-2028. In addition, we expect it to benefit from the
integration of the CWC acquisition (closed in November 2023) as
well as continuing penetration of the company's Alpha technology
and EverGreen environmental solutions, which provide for
incremental revenues.

"Accordingly, while we expect Precision's EBITDA to decline from
the high 2023 levels, we project it will remain at relatively
healthy levels of about C$525 million-C$530 million. We also
forecast S&P Global Ratings-adjusted FFO to debt of C$450 million
in 2024 and assume relatively flat levels in 2025.

"We believe management's efforts on continued debt reduction will
improve credit measure resiliency to cyclical industry trends,
underpinning the positive outlook. Precision has consistently
reduced debt over the past several years using excess free cash
flow, and this strengthened its balance sheet over this period.
Based on our forecasts, we continue to project solid free cash flow
generation averaging close to C$200 million annually over the next
couple of years. Although the company increased its payout ratio to
shareholders (25%-35% of free cash flows), we believe it will
remain committed to moderate financial policies, which will
prioritize allocating most of its free cash flows to debt
reduction. This is in line with its publicly stated target of
reducing debt by $150 million-C$200 million in 2024 and a further
estimated C$350 million through 2026.

"Based on our projections and projected debt reduction, we estimate
Precision will generate adjusted FFO to debt averaging close to 60%
and debt to EBITDA of about 1.5x, exceeding our earlier expectation
and underpinning the outlook revision.

"While there is risk of continued softness in the U.S. markets
given rig reductions and natural gas prices, we believe Precision's
projected debt reduction will more than offset unanticipated losses
in cash flow generation. In our view, the company's lower absolute
debt and continued adherence to moderate financial policies will
reduce the cash flow and leverage sensitivity to hydrocarbon price
volatility, allowing it to sustain strong credit measures through
the commodity cycle.

"Our business risk assessment reflects Precision's fleet
composition and meaningful market share but is constrained by its
scale relative to that of peers. Our assessment of Precision's
business risk profile is supported by our view of the company's
high-quality land drilling rig fleet (super-spec rigs comprise 45%
of the North American fleet), leading position in the Canadian
market with about a 33% share, and strong position in the U.S.
market with about a 7% share. It also has some rigs (about 44
active drilling rigs as of March 4, 2024) under term contracts,
which provides a degree of stability.

"Our assessment of Precision's business risk also considers the
company's ability to generate steady margins throughout the
hydrocarbon price cycle. While wages have increased in the recent
past, the company has flexibility to cut fixed costs amid prolonged
weak industry conditions, which tempers cash flow and margin
deterioration as historically demonstrated. Based on current day
rates and utilization, we expect margins to trend close to 30%,
further supporting our profitability assessment and overall
business risk profile.

"However, we believe Precision's scale and operating breadth
continued to lag those of some North American peers (such as
Helmerich & Payne, Patterson-UTI, and Nabors), which our rating
continues to reflect. Therefore, we expect it will need to
demonstrate persistent strength in cash flow and leverage measures
for a higher rating.

"The positive outlook reflects our view that steady activity levels
and continued gross debt reduction will enable Precision to
generate an adjusted FFO to debt averaging close to 60% and
adjusted debt to EBITDA of below 1.5x in the next two years.

"We could revise the outlook to stable in the next 12 months if we
expect Precision's adjusted FFO to debt to remain below 60% with no
clear path of improvement. This would most likely occur if
commodity prices fall below our current expectations, leading to
lower spending and activity by exploration and production (E&P)
companies, or debt reduction is lower than expected.

"We could raise our rating on Precision over the next 12 months if
we expect the company to sustain adjusted FFO to debt above 60%
while generating positive free cash flow. We believe this could
occur if the company continues to pay down debt as expected while
industry conditions remain relatively supportive.

"Environmental factors are a negative consideration in our credit
rating analysis of Precision, while we view the company's social
factors as neutral in our analysis of its credit risk. We believe
the continuing energy transition and accelerating adoption of
renewable energy sources will lower demand for drilling services,
reflected in our assessment of its business risk profile."

That said, the company has taken steps to reduce its emissions
profile through various environmental initiatives. Precision's
Alpha suite of technologies (75 AC Super Triple rigs are now
equipped with this technology) provides data insights to customers,
helping improve drilling performance and cost efficiencies, while
the EverGreen suite of environmental solutions (majority of the 75
AC super triple rigs equipped with at least one EverGreen product)
helps producers with tracking and reducing their emissions.

S&P views the company's management and governance factors as
neutral but believe its management and operational effectiveness
support its credit quality.



PREMIER KINGS: Court Approves Disclosure Statement
--------------------------------------------------
Judge Tamara O. Mitchell has entered an order that the Disclosure
Statement (as amended) of Premier Kings, Inc., et al., is
approved.

If any party wishes to have its claim allowed for purposes of
voting on the Plan in a manner that is inconsistent with the ballot
it received or if any party that did not receive a Ballot wishes to
have its Claim temporarily allowed for voting purposes only, such
party must serve on the Debtors and file with the Court, on or
before April 24, 2024 at 5:00 p.m. (Central Time).

The Debtors will file with the Court a summary and tabulation of
all ballots received by April 29, 2024 at 12:00 p.m. (Central
Time).

The hearing on confirmation of the Plan will be held on May 1, 2024
at 11:00 a.m. (Central Time), before the Honorable Tamara O.
Mitchell, United States Bankruptcy Judge, United States Bankruptcy
Court for the Northern District of Alabama (Southern Division),
1800 5th Avenue N, Birmingham, AL 35203.

Objections (including any accompanying briefs), if any, to
confirmation of the Plan or proposed modifications to the Plan must
filed and served so as to be received no later than 5:00 p.m.
(Central Time) on April 24, 2024.
  
                      Plan of Liquidation

Premier Kings, Inc., et al., filed a Second Amended Disclosure
Statement for Plan of Liquidation.

Premier Kings was founded in 2009 by Manraj "Patrick" Sidhu for the
purpose of owning and operating Burger King restaurants (each, a
"Restaurant" or "Store," and, collectively, the "Restaurants" or
the "Stores") as franchisee pursuant to franchise agreements with
Burger King Company, Inc. ("BKC").

For fiscal year ending December 31, 2022, the Debtors had sales of
$223.0 million and suffered a net operating loss of $27.0 million.
As of the Petition Date, the Debtors operated 172 Restaurants
pursuant to license agreements with BKC ("Franchise Agreements")
that were negotiated prior to the Petition Date.  Following the
Petition Date, the Debtors used cash collateral to stabilize the
business and complete the marketing and sale process for the
Restaurants.

Through the implementation of the strategic measures, the Debtors
effectively, among other things, (i) stabilized the business; (ii)
updated the financial books and records; (iii) separated
intercompany transactions; (iv) identified and asserted claims to
recover funds; (v) managed day-to-day operations; (vi) updated
franchise processes to bring into compliance and improved its
franchisee rating with Burger King Company, LLC ("BKC") from a D-
to a B+; (vii) increased company EBITDA and going concern value;
(viii) entered a forbearance agreement with the Prepetition Agent;
(ix) resolved ongoing insurance and environmental issues; and (x)
conducted a successful national marketing and sale process for
substantially all of the Debtors' assets which together brought
$45,500,000 into the Estates.

As of the Petition Date, the Debtors estimate that unsecured claims
held by creditors of the Debtors total approximately $17,717,002.
These other unsecured claims include accrued and unpaid trade and
other unsecured debt incurred in the ordinary course of the
Debtors' business.

The Court entered an order approving the Debtors' sale and bidding
Procedures on Nov. 20, 2023.  The Debtors sought bids on all of the
Restaurants.  The Debtors received "stalking horse" bids from three
proposed purchasers covering various regions.  The Debtors
subsequently conducted an auction for the Sale of substantially all
of the Debtors' assets on Dec. 4, 2023 at the Birmingham, AL
offices of Holland & Knight, the Debtors' local bankruptcy counsel,
seeking higher and better bids.  After multiple rounds of bidding,
the auction resulted in the sale of 150 restaurants in four
separate sales transactions to the highest and otherwise best
offers received from Mosaic Gold Crown Group, LLC purchasing units
in the greater Atlanta, GA region, Bulldog Restaurants, LLC
purchasing units across\ Central and South Alabama, RRG of
Jacksonville, LLC purchasing units in and around Jacksonville, FL,
Savannah, GA, and South Carolina, and BKC purchasing units in the
North Alabama region.  These winning bidders and the Debtors
executed Asset Purchase Agreements which included the including
inventory, equipment, and assumption and assignment of the
respective franchisee agreements, for a total net purchase price of
$45,500,000 million, subject to certain adjustments and reductions.
Accounts receivable, corporate records, certain real property
owned by the Debtors, and causes of action were not included in the
sale.

The Plan will be funded primarily from the net proceeds of the
sale.  The Plan provides for distributions on account of secured
claims, unsecured claims (including claims arising from the
rejection of leases or contracts), priority claims and
administrative claims, in priority of payment set forth under the
Bankruptcy Code, and, in the event that funds were to remain after
payment of all Allowed Claims in full, which is unexpected, any
such remaining funds would be distributed to holders of Interests.

Under the Plan, Class 3 General Unsecured Claims will recover 3% of
their claims.  On the later of the Effective Date, or as soon as is
reasonably practicable after all Allowed General Unsecured Claims
are Allowed or Disallowed, the holders of Allowed General Unsecured
Claims shall receive their Pro Rata Share of all remaining
distributions under the Plan, if any, after all Allowed Claims in
Articles 2.1, 2.2, 2.3, 2.4, 4.1, 4.2, 4.3, 4.4 and 4.5 are paid in
full or otherwise treated as provided for under the Plan.  Class 3
is impaired.

The net proceeds of the sale, as well as the sale of other assets
owned by the Debtors shall be the primary source of funds for
distribution to holders of allowed claims and interests (if
applicable) pursuant to the terms of the Plan.

Counsel for the Debtor:

     Jesse S. Vogtle, Jr., Esq.
     Eric T. Ray, Esq.
     HOLLAND & KNIGHT LLP
     1901 Sixth Avenue North, Suite 1400
     Birmingham, AL 35203
     Tel: (205) 226-5700
     Fax: (205) 214-8787
     E-mail: Jesse.vogtle@hklaw.com
             etray@hklaw.com

          - and -

     Gary H. Leibowitz, Esq.
     COLE SCHOTZ P.C.
     1201 Wills Street, Suite 320
     Baltimore, MD 21231
     Tel: (410) 528-2971
     Fax: (410) 230-0667
     E-mail: gleibowitz@coleschotz.com

A copy of the Order dated March 20, 2024, is available at
https://tinyurl.ph/iBsnA from PacerMonitor.com.

                        About Premier Kings

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 bankruptcy counsel;
Holland & Knight, LLP as local counsel; Bilzin Sumberg Baena Price
& Axelrod, LLP and Lehr Middlebrooks Vreeland & Thompson, P.C. as
special counsels; Raymond James & Associates, Inc. as investment
banker; and The Franchise CPA as accountant. Kurtzman Carson
Consultants, LLC is the Debtors' 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.


PRIDE OF CONNECTICUT: Taps Josephine Smalls Miller as Counsel
-------------------------------------------------------------
The Pride of Connecticut Lodge 1437 I.B.P.O.E. of W Elks
Incorporated seeks approval from the U.S. Bankruptcy Court for the
District of Connecticut to employ the Law Office of Josephine
Smalls Miller as its counsel.

The firm's services include:

     a. advising the Debtor of its rights, powers and duties as
debtor and debtor-in-possession;

     b. advising and assisting the Debtor with respect to the
negotiation and documentation of possible financing agreements,
debt restructuring, cash collateral orders, and related
transactions should Debtor determine that financing is warranted;

     c. investigating any potential funds available to Debtor under
its policy of insurance (e.g. Director & Officers Liability )
depending upon facts related to management of Debtor's funds;

    d. advising the Debtor concerning the actions that it might
take to collect and to recover property for the benefit of the
Debtor's estate;

     e. preparing on behalf of the Debtor any necessary and
appropriate applications, motions, pleadings, draft orders,
notices, schedules, and other documents, and reviewing all
financial and other reports to be filed in this Chapter 11 case;

     f. advising the Debtor concerning, and preparing responses to,
applications, motions, pleadings, notices and other papers which
may be filed and served in this Chapter 11 case;

     g. counseling the Debtor in connection with the formulation,
negotiation, and promulgation of a plan of reorganization and
related documents; and

     h. performing all other legal services for the Debtor, which
will be necessary or appropriate in the administration of this
Chapter 11 case.

The firm's standard rates are $200 per hour regular out of court
time and $350 per hour in court time. The firm has agreed to charge
a discounted rate of 50 percent of its regular hourly rates.

As disclosed in the court filing, Josephine Smalls Miller is a
"disinterested person" within the meaning of 11 U.S.C. Sec.
101(14).

The firm can be reached through:

     Josephine Smalls Miller, Esq.
     Law Office of Josephine Smalls Miller
     130 Deer Hill Ave Apt 13
     Danbury, CT 06810-7773
     Phone: (203) 512-2795

          About The Pride of Connecticut Lodge 1437

The Pride of Connecticut Lodge 1437 I.B.P.O.E. of W Elks
Incorporated sought protection for relief under Chapter 11 of the
Bankruptcy Code (Bankr. D. Conn. Case No. 24-20183)  on March 7,
2024, listing $100,000 to $500,000 in both assets and liabilities.
The petition was signed by Preston Neal, executive boar member. The
Law Office of Josephine Smalls Miller represents the Debtor as
counsel.


PRIEST ENTERPRISES: Hires Martin L. Rogalski as Attorney
--------------------------------------------------------
Priest Enterprises, LLC seeks approval from the U.S. Bankruptcy
Court for the Western District of Michigan to employ Martin L.
Rogalski, P.C., as attorney.

The firm will represent and perform legal services to the Debtor
necessary for the continuance, and conclusion of the Chapter 11
case.

The firm will be paid at these rates:

     Senior Attorney         $350 per hour
     Associate Attorney      $250 per hour
     Law Clerk               $150 per hour
     Paralegal               $100 per hour

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

Martin L. Rogalski, Esq., a partner at Martin L. Rogalski, 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:

     Martin L. Rogalski
     Martin L. Rogalski, P.C.
     1881 Georgetown Center Drive
     Jenison, MI 49428
     Tel: (616) 457-4410

              About Priest Enterprises, LLC

Priest Enterprises, LLC offers property maintenance services,
including lawn care, landscaping, and snow removal.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. W.D. Mich. Case No. 24-00677) on March 15,
2024. In the petition signed by Peter R. Priest III, president and
managing member, the Debtor disclosed $400,395 in total assets and
$1,140,036 in total liabilities.

Judge John T Gregg oversees the case.

Martin L. Rogalski, Esq., at MARTIN L. ROGALSKI, P.C., represents
the Debtor as legal counsel.


QHT-US INC: Voluntary Chapter 11 Case Summary
---------------------------------------------
Debtor: QHT-US, Inc.
        988 South 490 West
        Unit 1
        Pleasant Grove, UT 84059

Business Description: QHT-US is a family owned healthy lozenge
                      manufacturer located in Utah.

Chapter 11 Petition Date: April 8, 2024

Court: United States Bankruptcy Court
       District of Utah

Case No.: 24-21569

Judge: Hon. Kevin R Anderson

Debtor's Counsel: Adam S. Affleck, Esq.
                  RICHARDS BRANDT MILLER NELSON
                  111 E. Broadway, Suite 400
                  Salt Lake City, UT 84111
                  Tel: (801) 531-2000
                  E-mail: adam-affleck@rbmn.com

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

Estimated Liabilities: $1 million to $10 million

The petition was signed by John W. Taylor as president/CEO.

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

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

https://www.pacermonitor.com/view/6D3COCY/QHT-US_Inc__utbke-24-21569__0001.0.pdf?mcid=tGE4TAMA


QUANTIC ELECTRONICS: Cliffwater Marks $7.3MM Loan at 16% Off
------------------------------------------------------------
The Cliffwater Corporate Lending Fund has marked its $7,301,551
loan extended to Quantic Electronics, LLCto market at $6,167,422or
84% of the outstanding amount, as of September 30, 2023, according
to a disclosure contained in Cliffwater's Amended Form N-CSR for
the Fiscal year ended September 30, 2023, filed with the Securities
and Exchange Commission on March 28, 2024.

The Cliffwater Corporate Lending Fund is a participant in a First
Lien Term Loan (Delayed Draw) to Quantic Electronics, LLC. The loan
accrues interest at a rate of 11.74% (SOFR+625) per annum. The loan
matures on November 19, 2026.

The Cliffwater Corporate Lending Fund is a Delaware statutory trust
registered under the Investment Company Act of 1940, as amended, as
a closed-end management investment company operating as a
diversified interval fund. The Fund operates under an Agreement and
Declaration of Trust, as most recently amended and restated on
September 15, 2021. Cliffwater LLC serves as the investment adviser
of the Fund. The Investment Manager is an investment adviser
registered with the Securities and Exchange Commission under the
Investment Advisers Act of 1940, as amended. The Fund intends to
continue to qualify and has elected to be treated as a regulated
investment company under the Internal Revenue Code of 1986, as
amended). The Fund commenced operations on March 6, 2019.

The Fund's fiscal year ends March 31.

The Fund is led by president Stephen Nesbitt and treasurer Lance J.
Johnson.

The Fund can be reached through:

     Terrance P. Gallagher
     c/o UMB Fund Services, Inc.
     235 West Galena Street
     Milwaukee, WI 53212

Quantic is an electronic component company.



QUEST SOFTWARE: Cliffwater Marks $20MM Loan at 31% Off
------------------------------------------------------
The Cliffwater Corporate Lending Fund has marked its $20,000,000
loan extended to Quest Software US Holdings, Inc to market at
$13,855,000 or 69% of the outstanding amount, as of September 30,
2023, according to a disclosure contained in Cliffwater's Amended
Form N-CSR for the fiscal year ended September 30, 2023, filed with
the Securities and Exchange Commission on March 28, 2024.

The Cliffwater Corporate Lending Fund is a participant in a First
Lien Term Loan to Quest Software US Holdings, Inc. The loan accrues
interest at a rate of 13.02% (SOFR+750) per annum. The loan matures
on February 1, 2030.

The Cliffwater Corporate Lending Fund is a Delaware statutory trust
registered under the Investment Company Act of 1940, as amended, as
a closed-end management investment company operating as a
diversified interval fund. The Fund operates under an Agreement and
Declaration of Trust, as most recently amended and restated on
September 15, 2021. Cliffwater LLC serves as the investment adviser
of the Fund. The Investment Manager is an investment adviser
registered with the Securities and Exchange Commission under the
Investment Advisers Act of 1940, as amended. The Fund intends to
continue to qualify and has elected to be treated as a regulated
investment company under the Internal Revenue Code of 1986, as
amended). The Fund commenced operations on March 6, 2019.

The Fund's fiscal year ends March 31.

The Fund is led by president Stephen Nesbitt and treasurer Lance J.
Johnson.

The Fund can be reached through:

     Terrance P. Gallagher
     c/o UMB Fund Services, Inc.
     235 West Galena Street
     Milwaukee, WI 53212

Quest Software provides software solutions. The Company offers
enterprise software that identities, users and data, streamlines IT
operations, and hardens cyber security from the inside out. Quest
Software serves customers in the United States.


RALEIGH TBC: Unsecureds Owed $177K to Get 7% Under Plan
-------------------------------------------------------
Raleigh TBC, LLC submitted a Disclosure Statement dated, March 15,
2024.

General unsecured creditors are classified in Class 3, and will
receive a distribution of approximately 7% of their allowed claims,
to be distributed as follows: $10,000 shall be paid on a pro rata
basis to Allowed General Unsecured Claims in one lump-sum payment
no later than thirty days after the Effective Date of the Plan. The
Debtor proposes to make the payments proposed in its Plan from its
continuing operations as a boxing fitness training gym in its
Raleigh, North Carolina location as well as from an infusion of
cash from its principals.

The Debtor is a North Carolina limited liability company owed
Gregory Poythress, John Boyd and Maxwell McGee. The company was
formed in 2017 and has operated since its inception providing
boxing fitness training at its leased facility located at 13200
Strickland Road Suite 106, Raleigh North Carolina 27613. The Debtor
is a franchisee of TBC International, LLC, commonly known as Title
Boxing Club. The Debtor operated profitably prior to the onset of
the COVID 19 pandemic. During the pandemic, the facility was
completely closed for ten months, and even after reopening,
membership feel significantly below pre-pandemic levels. Cash flow
suffered so the Debtor incurred a SBA EIDL loan from the U.S. Small
Business Administration. The Debtor has only post-petition been
able to build its business back up to pre-pandemic levels, and has
been unable to afford to consistently make regular monthly payments
on the EIDL loan.

Since the Petition Date, the Debtor has taken steps to ensure it
has reduced all of its overhead and ongoing operation expenses as
far as possible to maintain operations and free up as much revenue
as possible to operate profitably. The Debtor has focused on
increasing its business revenues and reducing overhead costs. The
Debtor hired bankruptcy counsel, which employment has been approved
by the Court.

Under the Plan, Class 3 consists of General Unsecured Claim. The
Debtor believes that Allowed General Unsecured Claims total
$176,704.81, including the bifurcated amount of the SBA Class 1A
claim, as well as the claim of John Boyd for loans made to the
Debtor. Mr. Boyd's claim will be included in Class 3 treatment but
will be subordinated to all other claims in Class 3 and will not
receive a dividend from the lump-sum payment to Class 3 Allowed
Claims. The Debtor proposes to satisfy this class by paying a
one-time lump-sum payment in the amount of $10,000. This amount
will pay Allowed General Unsecured Claims approximately 7% of each
claim. Said payment shall be made no later than thirty days after
the Effective Date of the Plan. Class 3 is impaired.

The Debtor expects to receive gross monthly receipts in the amount
of $20,750 for the next several months. The Debtor expects revenues
to increase over time, particularly since the Cary TBC, LLC
location just closed and some members moved to the Debtor's
location, such that it will always generate at least as much net
revenue to profitably continue operations after Allowed Secured and
Class 3 claims are paid in full from a one-time lump-sum infusion
of cash from its principals.

A copy of the Disclosure Statement dated March 15, 2024, is
available at https://tinyurl.ph/zEvrk from PacerMonitor.com.

                    About Raleigh TBC, LLC

Raleigh TBC, LLC, filed a Chapter 11 bankruptcy petition (Bankr.
E.D.N.C. Case No. 24-00489) on February 15, 2024, disclosing under
$1 million in both assets and liabilities. The Debtor is
represented by PAUL D. BRADFORD, PLLC.


RAPID READYMIX: U.S. Trustee Unable to Appoint Committee
--------------------------------------------------------
The U.S. Trustee for Region 18 disclosed in a court filing that no
official committee of unsecured creditors has been appointed in the
Chapter 11 case of Rapid Readymix Co.

                      About Rapid Readymix Co.

Rapid Readymix Co. is a ready-mixed concrete supplier in Bingen,
Wash.

Rapid Readymix filed Chapter 11 petition (Bankr. E.D. Wash. Case
No. 24-00310) on March 1, 2024, with $10 million to $50 million in
both assets and liabilities.

Judge Whitman L. Holt oversees the case.

Douglas R. Ricks, Esq., at Sussman Shank, LLP is the Debtor's legal
counsel.


RESTAURANT BRANDS: Closes Some Restaurants After Chapter 11 Filings
-------------------------------------------------------------------
Daniel Kline of The Street reports that competition in the
fast-food space has been brutal as operators deal with inflation,
consumers who are worried about the economy and their jobs and, in
recent months, the falling cost of eating at home.

Add in that many fast-food chains took on more debt during the
covid pandemic and that labor costs are rising, and you have a
perfect storm of problems.

It's a situation where Restaurant Brands International (QSR) has
suffered as much as any company.  

Three major Burger King franchise operators filed for bankruptcy in
2023, and the chain saw hundreds of stores close.  It also saw
multiple Popeyes franchisees move into bankruptcy, with dozens of
locations closing.

RBI also stepped in and purchased one of its key franchisees.

"Carrols is the largest Burger King franchisee in the United States
today, operating 1,022 Burger King restaurants in 23 states that
generated approximately $1.8 billion of system sales during the 12
months ended Sept. 30, 2023," RBI said in a news release. Carrols
also owns and operates 60 Popeyes restaurants in six states."

The multichain company made the move after two of its large
franchisees, Premier Kings and Meridian, saw multiple locations not
purchased when they reached auction after Chapter 11 bankruptcy
filings. In that case, RBI bought select locations but allowed
others to close.

      Another fast-food chain faces bankruptcy problems

Bojangles may not be as big of a name as Burger King or Popeye's,
but it's a popular chain with more than 800 restaurants in eight
states.

"Bojangles is a Carolina-born restaurant chain specializing in
craveable Southern chicken, biscuits and tea made fresh daily from
real recipes, and with a friendly smile," the chain says on its
website. "Founded in 1977 as a single location in Charlotte, our
beloved brand continues to grow nationwide."

Like RBI, Bojangles uses a franchise model, which makes it
dependent on the financial health of its operators. The company
ultimately saw all its Maryland locations close due to the
financial situation of one of its franchisees.

Unlike. RBI, Bojangles is not public -- it was taken private by
Durational Capital Management LP and Jordan Co. in 2018 -- which
means the company does not disclose its financial information to
the public.

That makes it hard to know whether overall softness for the brand
contributed to the chain seeing its five Maryland locations close
after a Chapter 11 bankruptcy filing.

            Bojangles has a messy bankruptcy situation

Even though the locations still appear on the Bojangles website,
they have been shuttered since late 2023. The locations were
operated by Salim Kakakhail and Yavir Akbar Durranni. The partners
operated under a variety of LLCs, including ABS Network, according
to local news channel WUSA9.

The station reported that the owners face a state investigation
over complaints of wage theft and fraudulent W2s. In November
Durranni and ABS Network filed for bankruptcy in New Jersey, WUSA9
reported.

"Not only do former employees say these men owe them money, WUSA9
learned the former owners owe the state, too, and have over $69,000
in back property taxes."

Former employees also say that the restaurant would regularly
purchase fried chicken from Popeyes and Safeway when it ran out in
their stores, the station reported.

Bojangles sent the station a comment on the situation.

"The franchisee is no longer in the Bojangles system," the company
said. "However, it is important to note in your coverage that
franchisees are independent business owners who are licensed to
operate a brand but have autonomy over many aspects of their
business, including hiring employees and payroll
responsibilities."

                       About Restaurant Brands

Restaurant Brands International, Inc. is a fast food restaurant
company based in Oakville, Canada.


ROBERTSHAW US: Reaches 2023 Debt Deal Settlement With Lender
------------------------------------------------------------
Jonathan Randles of Bloomberg News reports that bankrupt
appliance-parts maker Robertshaw US Holding Corp. has settled a
lawsuit over a $95 million financing transaction that pushed some
of its lenders down the repayment line.

Lenders that didn't participate in the May 2023 transaction will
now get the opportunity to partially fund Robertshaw's $56 million
Chapter 11 financing, according to court papers filed Wednesday,
March 20, 2024.

These lenders include affiliates of The Guardian Life Insurance
Company of America, Napier Park Global Capital and Marathon Asset
Management LP, according to court documents.  The lenders will be
able to convert their portion of the bankruptcy financing into
Robertshaw equity.

                    About Robertshaw US Holding

Robertshaw US Holding Corp., along with its affiliates, is a global
leader in designing and manufacturing innovative control systems
and components for the appliance and HVAC industries.

Robertshaw US Holding and its affiliates filed Chapter 11 petitions
(Bankr. S.D. Texas Lead Case No. 24-90052) on February 15, 2024,
with $500 million to $1 billion in assets and liabilities.  John
Hewitt, chief executive officer, signed the petitions.

The Debtors tapped Hunton Andrews Kurth LLP & Latham & Watkins, LLP
as bankruptcy counsel; Guggenheim Securities, LLC as investment
banker and financial advisor; and KPMG, LLP as accountant, tax
advisor and auditor. Kroll Restructuring Administration, LLC is the
claims, noticing, solicitation and balloting agent.


ROYAL SHELL PLC: Unloads 1,000 Retail Locations
-----------------------------------------------
Kirk O'Neil of The Street reports that several major retailers that
struggled in 2023 have closed stores through the first quarter of
2024, and more are likely on the way.

Hundreds of Restaurant Brands International's (QSR) Burger King
locations closed in 2023 after three major franchise operators
filed for bankruptcy. Restaurant Brands had problems with several
of its Popeyes franchisees filing bankruptcy and closing dozens of
locations.

Iconic department store chain Macy's (M) rocked the retail world on
Feb. 27 when it said it would close 150 of its stores nationwide,
including one of its flagship stores, a seven-story location at
Union Square in San Francisco, which the company has operated since
1947.

Popular budget-friendly retailer Dollar Tree (DLTR) on March 13
said it would close nearly 1,000 of its Family Dollar and Dollar
Tree locations, blaming a difficult economic forecast that is
affecting its clientele, many of whom are low income. Family Dollar
will shut down about 600 stores by mid-year 2024. Another 370
Family Dollar and 30 Dollar Tree locations will close when their
leases expire in the next couple of years.

           Walmart has closed 30 stores in 2023 and 2024

Huge retailer Walmart  (WMT)  has been been closing stores.  It
shut down about 24 stores in 2023 for a variety of reasons
including the economic downturn, lower-than-expected performance
and inventory shrink, better known as theft.

The retailer has closed six more stores in 2024 with four located
in California, one in Maryland and one in Ohio. The closures
reflect less than one percent of its 10,500 world-wide locations.

Most recently, global beauty and cosmetics brand The Body Shop on
March 9 filed for Chapter 7 bankruptcy to liquidate its 50
locations in the United States. The company also filed for
restructuring proceedings under the Bankruptcy and Insolvency Act
in Canada and has closed half of its U.K. stores. The future of the
company's remaining stores in the U.K. and Australia remain in
doubt.

While many of these retail closings are related to financial
distress or bankruptcies, some other closings may have more to do
with a change in retail strategy.

Shell plans to close 500 locations a year in 2024 and 2025

Giant gas station operator Shell plc has revealed its plans to
divest about 500 company-owned retail sites in each year in 2024
and 2025. The oil giant is upgrading its retail network with
expanded electric vehicle charging and convenience offers in
response to customer needs, the company on March 14 said in its
Energy Transition Strategy 2024 report.

Shell is both one of the world's largest oil companies and one of
the largest gas station retailers globally. It operated more than
46,000 Shell-branded retail locations, including 12,500 convenience
stores worldwide at the end of 2022, according to its 2022 annual
report. The company also owned about 139,000 electric charge
points, including over 28,000 charge points at Shell forecourts,
on-street locations, mobility hubs and destinations like
supermarkets.

The company, however, did not indicate in its Energy Transition
Strategy Report which retail sites and which countries would be
affected by the divesting of properties. No reason was given for
its plans to dispose of the 1,000 locations.

Shell said in the report between now and 2030, it is focusing on
three areas where it has the potential to positively impact the
energy transition by reducing the cost for its customers

     * Electric vehicle charging
     * Biofuels
     * Integrated power.

The company is seeking to increase the number of public charge
points it operates to about 200,000 by 2030.

                     About Royal Shell PLC

Royal Dutch Shell plc explores for crude oil and natural gas
worldwide. The company operates through Integrated Gas, Upstream,
and Downstream segments.  Royal Dutch Shell plc was founded in 1907
and is headquartered in The Hague, the Netherlands.


S.M.M. INVESTMENTS: Creditors Say Disclosure Inadequate
-------------------------------------------------------
Alleged creditors filed an opposition to the S.M.M. Investments,
Inc.'s Amended Disclosure Statement filed on March 13, 2024.

The Creditors point out that the Proof of Service confirms that no
creditors were served other than those on the ECF list. No
unsecured creditors were listed or secured creditors who have not
appeared in this case. This alone is cause to deny approval of the
Disclosure Statement.

The Creditors further point out that additionally, there are other
liens against the property totaling $313,741.03, AND THE DISCLOSURE
STATEMENT IS COMPLETELY SILENT ABOUT THESE LIENS AND DOES NOT
ADDRESS THEM, AT ALL.

The Creditors assert that the liens against the Property total
$1,081,343.29. The Debtor alleges three different values of the
Property:

   A. Schedule "A" has $690,000
   B. Amended Schedule "A" has $800,000;
   C. The Disclosure Statement has a value of $1,200,000, the price
for which the Debtor alleges it will seek to sell the Property.
There is no evidence the value of the Property is $1,200,000. Why
would the Debtor list the Property for $1,200,000 when the
Schedules state the value is either $690,000 or $800,000? The
Disclosure Statement says the Property is a residential property,
then elsewhere says it is a duplex. The Debtor admits there is
effectively no equity in the Property when it alleges the "equity"
is $17,497.89. With the value and the amount of liens, in effect
there is no equity. And according to Zillow.com the value is
$742,000, according to Redfin.com it is $710,866, and according to
Realtor.com the value is $804,299. And even with these rough value
estimates, it makes no sense for the Debtor to list the Property at
$1,200,000; it will not sell for anywhere near that amount. And
online each web cite states this Property is a single family
residence, yet the Debtor states it is a duplex. The Disclosure
Statement needs to make this clear. The Disclosure Statement
alleges "The Plan will be funded through the liquidation of
property of the Estates with the proceeds of sales." However it
does not provide any contingency if the properties do not sell, or
if the Debtor receives offers less than the amount of the liens.

The Creditors assert that the Disclosure Statement does not state
what will occur if the Property is not sold or if any of the other
properties are not sold. The Debtor does not have the funds to
continue paying and servicing the debt, so an inability to sell the
Property must be addressed. Additionally, Schedule ""G"' shows the
Debtor has a tenant at the Property named Jose Curiel. The
Disclosure Statement says there is no lease or tenant. Which is it?
The Debtor previously alleged (in its Cash Collateral Motion)
monthly rental income from the Property of $1,975, yet the
Disclosure Statement now shows zero rental income. In its
Opposition to Creditor's recent Motion For Relief from the stay the
Debtor alleged there was a tenant at the Property paying rent; now
the Disclosure Statements say there is no rental income. Which is
it, and if there is no rental income when did that cease to exist?

According to the Creditors, Mr. Moreno, the Principal of the
Debtor, is not listed as a creditor so the Debtor has concealed the
fact that Mr. Moreno ts a creditor. Additionally, the Debtor is
admittedly borrowing money from Mr. Moreno post-petition to make
the mortgage payments to Movants. Yet, the Debtor has not filed an
application to incur debt, and the Disclosure Statement does not
address the loan(s) from Mr. Moreno to the Debtor.

The Creditors point out that this Property has two units, one of
which is admittedly not completed. The Disclosure Statement does
not address this, does not address if and when the Debtor will
complete the construction, and equally as important, the source and
amount of funds needed to complete the construction. And the
Disclosure Statement does not address whether the sales price is
based upon completion of the second unit. There is no evidence that
any work has been done on the second unit; the Debtor's previous
bald assertion is just that.

The Creditors further point out that in this case, the name of the
landlord on the Lease at the Property is Luis Rodriguez. Since the
Debtor is not on the Lease, Creditors have serious concerns about
the validity of the Lease and whether it is even applicable in this
case. Additionally, the Lease expired by its terms on July 3, 2020.
And since this Lease is almost four years old, Creditors question
whether the amount of the monthly rent has increased since the
origination of the Lease in July, 2019.

The Creditors assert that the Disclosure Statement provides no
financial data whatsoever. It therefore does not contain adequate
information from which a creditor can make an informed decision
about voting for the plan. Additionally, the Disclosure Statement
does not contain any tax information. If any of the properties are
sold, will there be tax consequences? Will capital gains taxes be
due? What is the tax basis for each property? The Disclosure
Statement is silent on each of these issues.

According to the Creditors, at one point, the Disclosure Statement
alleges "Debtor proposes a sale of three of its properties and
retain the 316 N. Maie Ave., Compton and Junipero property." But
then later in the Disclosure Statement under Class 3C for the E.
58" Street Property, it states "Security creditor will be paid
through the sale of the 58" Street Property once an appropriate
offer is received, and subject to the removal of buyer
contingencies, lender approval of sale terms, or when otherwise
appropriate." So the Disclosure Statement is internally
inconsistent. It is unclear which properties the Debtor intends to
sell. And the Disclosure Statement says the Debtor will be the
disbursing agent, yet it also says Creditors will be paid directly
from escrow upon a sale of the Property. So this is inconsistent,
and Creditors demand that they be paid directly from escrow if a
sale occurs.

The Creditors point out that the Class 4 claims will be paid on a
monthly basis, yet the Disclosure Statement does not explain the
amount of the payments or the sources. As of now, the Debtor does
not have any income with which to pay the Class 4 creditors. And
Schedule "F" has unsecured creditors totaling $286,023, yet the
Disclosure Statement states $35,000. Which is it?

The Creditors further point out that the Disclosure Statement
alleges the Debtor will have $24,422.00 on the effective date, and
further alleges the funds will come from the Debtor's business
operations. However, the Monthly Operating Reports directly
contradict this and show the Debtor has virtually no income. And,
there is no explanation of the source of those funds, or even how
much the Debtor currently has on hand. The purported income seems
to be more of a hope and prayer, rather than based on any
historical data.

Attorneys for the Creditors -- comprised of Hmorad Myers
Mahgerefteh and Diana Myers Mahgerefteh, trustees of the Morad and
Diana Myers revocable trust, U.T.D. April 18, 2001, as to An
undivided 225,000/450,000 interest; Mousa Myers Mahgerefteh and
Eima Hedvat, trustees of the Mousa and Eima Myers revocable trust,
dated April 18, 2001, as to an undivided 225,000/450,000 interest
-- can be reached at:

     David Brian Lally, Esq.
     LAW OFFICE OF DAVID B. LALLY
     P.O. Box 355
     Wilmington, NY 12997
     Tel: (949) 500-7409
     E-mail: Davidlallylaw@gmail.com

                  About S.M.M. Investments

S.M.M. Investments, Inc., is operating as a business involved in
buying real property, renovating the premises, and re-selling
same.

The Debtor filed its voluntary petition for relief under Chapter 11
of the Bankruptcy Code (Bankr. C.D. Cal. Case No. 24-10147) on Jan.
10, 2024, listing $1 million to $10 million in both assets and
liabilities. The petition was signed by Sergio Moreno as chief
executive officer.

Judge Barry Russell presides over the case.

Onyinye N Anyama, Esq. at ANYAMA LAW FIRM, A PROFESSIONAL CORP, is
the Debtor's counsel.


SAM ASH MUSIC CORP: Closes 18 Stores to Survive
-----------------------------------------------
Daniel Kline of The Street reports that survival, at least in the
retail space, requires change. What worked just a few years ago may
be a recipe for failure now.

It's easy to blame online sales for that, but the reality is that
debt, not Amazon, has been the key driver in forcing companies into
bankruptcy. Major players like Bed Bath & Beyond, Pier 1 Importers,
and Toys R Us may have lost business to the online giant, but it
was an inability to pay vendors because of their heavy debt loads
that forced them out of business.

Brick-and-mortar retailers have, in many cases, thrived, especially
at chains like Walmart(WMT)and Target(TGT), which have embraced an
omnichannel model. Digital sales are, of course, important, but
they have not ravaged in-store sales the way many people think.

"Total e-commerce sales for 2023 were estimated at $1,118.7
billion, an increase of 7.6 percent (±1.2%) from 2022. Total
retail sales in 2023 increased 2.1 percent (±0.4%) from 2022.
E-commerce sales in 2023 accounted for 15.4 percent of total sales.
E-commerce sales in 2022 accounted for 14.7 percent of total
sales," according to U.S. government statistics.

Digital sales matter, but 15.4% means that the vast majority of
retail sales still take place in brick-and-mortar stores.

       100-year-old chain makes a tough decision

You would think that most people would want to handle a musical
instrument before buying it. Despite that, one of the giants in the
space, Guitar Center, filed for Chapter 11 bankruptcy in 2020.

It survived that process and continues to operate. Now, one of its
chief rivals, Sam Ash has decided to take steps to ensure its own
financial health.

An iconic chain, which first opened in 1924, Sam Ash has built its
business around brick-and-mortar stores,

"Our motto is Come in And Play. Yes, we'd love you to buy but more
importantly, we want you to have an experience. Music and
musicianship is thrilling and exciting, and were just happy to a
special part of that journey," the chain shared on its website.
"Visit any Sam Ash Music Store at any time and you're guaranteed to
see somebody making music. Playing the incredible selection of
instruments is not only allowed, it's encouraged."

That's a strong way to encourage musicians and drive instrument
sales, but Sam Ash has decided to close many of its stores
including its flagship location in Manhattan as well as one of its
oldest stores on Long Island.

                  Sam Ash closing 18 stores

Before its decision to close many of its stores, Sam Ash operated
44 locations in Arizona, California, Connecticut, Florida, Georgia,
Illinois, Indiana, North Carolina, New Jersey, Nevada, New York,
Ohio, Pennsylvania, Tennessee, Texas, and Virginia.

The company did not make the decision to close stores lightly.

"For the last 100 years, Sam Ash Music has successfully adapted to
meet the challenge of changing business conditions. As we look
towards the next 100 years, the company must continue to adapt to
ensure its continued success," Sam Ash told amNewYork Metro.

The company, which also sells through its website, wanted to make
it clear that it's not abandoning brick-and-mortar stores.

"Sam Ash Music remains committed to keeping a strong physical store
footprint in the future while we continue growing our successful
online sales offerings. As part of this restructuring, the company
is closing several stores nationwide. This restructuring is
emotionally tough, but we are confident these moves will make Sam
Ash Music stronger as we continue serving the music community into
the future, as we have for the past 100 years," the chain shared.

Liquidation sales have begun at the impacted stores but the company
has not shared specific closure dates.

                  About Sam Ash Music Corp.

Sam Ash Music Corp. operates a chain of musical instrument retail
stores.  The Company offers guitars, basses, band and orchestra,
drums, keyboards, live sound, recording gear, dj and lighting. Sam
Ash Music serves customers throughout the United States.


SANDY HOOK INVESTMENTS: Court OKs Cash Access on Final Basis
------------------------------------------------------------
The U.S. Bankruptcy Court for the Southern District of Florida,
Fort Lauderdale Division, authorized Sandy Hook Investments, LLC to
use cash collateral on a final basis, in accordance with the
budget, with a 10% variance.

As previously reported by the Troubled Company Reporter, at the
time of the filing of the Motion, there were four individual
mortgages including a provision for Assignment of Leases and Rents
at Section 1.3, encumbering Debtor's properties, specifically as
follows:

a. 7614 NW 68th Way, Tamarac, FL 33321: Mortgage in favor of
Velocity Commercial Capital, LLC dated August 31, 2021, and
recorded on September 7, 2021, having Instrument Number 117563658,
in the Official Records of Broward County, Florida;

b. 7515 NW 41st Street, Coral Springs, FL 33065: Mortgage in favor
of Velocity Commercial Capital, LLC dated August 31, 2021, and
recorded on September 7, 2021, having Instrument Number 117563702,
in the Official Records of Broward County, Florida;

c. 433 NW Desoto Street, Lake City, FL 32055: Mortgage in favor of
Velocity Commercial Capital, LLC dated August 31, 2021, and
recorded on September 8, 2021, having Instrument Number
202112018026, at Book 1446, Page 1897, in the Official Records of
Columbia County, Florida;

d. 6600 Saint Jude Drive, Fairburn, GA 30213: Deed to Secure Debt,
Security Agreement and Assignment of Rents and Leases in favor of
Velocity Commercial Capital, LLC dated December 22, 2021, and
recorded on December 28, 2021 at Deed Book 65042, Page 24, in the
Fulton County, Georgia records.

The court ruled the Debtor is authorized to use the cash collateral
with monthly adequate protection payments to PHH Mortgage Services
as servicer, in the amount of $7,944 per month, commencing April 1,
2024, as follows:

a. $2,245 for the property located at 7614 NW 68th Way, Tamarac, FL
33321;
b. $2,948 for the property located at 7515 NW 41st Street, Coral
Springs, FL 33065;
c. $896 for the property located at 433 NW Desoto Street, Lake
City, FL 32055; and,
d. $1,855 for the property located at 6600 Saint Jude Drive,
Fairburn, GA 30213.

Further, the Debtor is authorized to use the cash collateral for
post-petition payments to PHH Mortgage Services as servicer, in the
collective amount of $40,588, for the period of November 1,
2023-March 1, 2024, for the following properties, and as follows:

a. $11,223 for the property located at 7614 NW 68th Way, Tamarac,
FL 33321;
b. $14,742 for the property located at 7515 NW 41st Street, Coral
Springs, FL 33065;
c. $5,346 for the property located at 433 NW Desoto Street, Lake
City, FL 32055; and,
d. $9,277 for the property located at 6600 Saint Jude Drive,
Fairburn, GA 30213.

There will be a carve-out in the budget for the inclusion of fees
due the Clerk of Court and the U.S. Trustee pursuant to 28 U.S.C.
section 1930, and to the extent not already included in the budget
for the adequate protection payments described in the Motion.

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

The Debtor projects total expenses, on a monthly basis, as
follows:

     $8,256 for April 2024;
     $8,006 for May 2024;
     $8,006 for June 2024; and
     $8,256 for July 2024.

                About Sandy Hook Investments, LLC

Sandy Hook Investments, LLC owns four real properties in Florida
having a total value of $1.05 million.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Fla. Case No. 23-18071) on October 2,
2023. In the petition signed by Cecelia Gail Ramos, managing
member, the Debtor disclosed $1,071,009 in assets and $804,000 in
liabilities.

Judge Peter D. Russin oversees the case.

Adam I. Skolnik, Esq., at Law Office of Adam I. Skolnik, PA,
represents the Debtor as legal counsel.


SAS AB: Gets Court Okay for Chapter 11 Plan
-------------------------------------------
Ilya Banares of Bloomberg News reports that SAS said the US
Bankruptcy Court for the Southern District of New York approved the
company's Chapter 11 plan and currently expects to emerge from the
process around the end of the first half of 2024.  SAS reiterates
its expectation that there will be no recovery for subordinated
creditors and no value for SAS AB's existing shareholders.  SAS'
operations and flight schedule remain unaffected by the
restructuring proceedings.

                   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.


SC HEALTHCARE: Petersen Health Care Seeks Chapter 11
----------------------------------------------------
Lauren Coleman-Lochner of Bloomberg News reports that Petersen
Health Care Inc., a senior living and skilled nursing company that
runs nearly 100 facilities in the US Midwest, filed for bankruptcy
as the industry grapples with staffing shortages and high costs.

Petersen listed assets and liabilities of at least $100 million
each in a Chapter 11 petition filed in Delaware. The filing
protects the company from creditors while it works out a way to
repay them.

The Peoria, Illinois-based company has in recent months been
sparring with lenders who have accused the firm of defaulting on
its debt.

                About Petersen Health Care Inc.

SC Healthcare Holding, LLC, et al., comprise one of the largest
nursing home operators in the United States and work in partnership
with physicians, skilled nurses, and other health care providers in
order to provide various healthcare and  rehabilitation services
for elderly citizens in Illinois, Missouri, and Iowa.

SC Healthcare Holding, LLC, and its affiliates, including Petersen
Health Care, Inc., sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Del. Lead Case No. 24-10443) on March
20, 2024.  In the petition signed by David R. Campbell as
authorized signatory, SC Healthcare disclosed up to $100 million to
$500 million in assets and $100 million to $500 million in
liabilities.

Judge Hon. Thomas M Horan oversees the case.

Young Conaway Stargatt & Taylor, LLP and Winston & Strawn LLP
represent the Debtors as legal counsel.


SC HEALTHCARE: Petersen Plans to Sell Nursing Homes in Chapter 11
-----------------------------------------------------------------
Jonathan Randles of Bloomberg News reports that bankrupt Petersen
Health Care Inc., one of the nation's largest nursing home
operators, said Friday it intends to sell its assets in Chapter
11.

A Petersen bankruptcy lawyer said during a court hearing in
Wilmington, Delaware, that the company anticipates it will have to
sell its nursing homes in chunks to multiple buyers.

Petersen filed Chapter 11 on March 20, a move that will give the
troubled company more time to market its nursing homes for sale.

                 About Petersen Health Care Inc.

SC Healthcare Holding, LLC, et al., comprise one of the largest
nursing home operators in the United States and work in partnership
with physicians, skilled nurses, and other health care providers in
order to provide various healthcare and  rehabilitation services
for elderly citizens in Illinois, Missouri, and Iowa.

SC Healthcare Holding, LLC, and its affiliates, including Petersen
Health Care, Inc., sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Del. Lead Case No. 24-10443) on March
20, 2024.  In the petition signed by David R. Campbell as
authorized signatory, SC Healthcare disclosed up to $100 million to
$500 million in assets and $100 million to $500 million in
liabilities.

Judge Hon. Thomas M Horan oversees the case.

Young Conaway Stargatt & Taylor, LLP, and Winston & Strawn LLP,
serve as the Debtors' legal counsel.


SC HEALTHCARE: Petersen Reaches Deal for $15 Million DIP Loan
-------------------------------------------------------------
Ben Zigterman of Law360 reports that during a break in a hearing in
Delaware bankruptcy court, senior-living company Petersen Health
Care reached an interim deal with its debtor-in-possession lender
and its prepetition lenders to let it access $15 million of its
proposed $45 million DIP loan.

                    About Petersen Health Care

SC Healthcare Holding, LLC, et al. comprise one of the largest
nursing home operators in the United States and work in partnership
with physicians, skilled nurses, and other health care providers in
order to provide various healthcare and  rehabilitation services
for elderly citizens in Illinois, Missouri, and Iowa.

SC Healthcare Holding, LLC, and its affiliates, including Petersen
Health Care, Inc., sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Del. Lead Case No. 24-10443) on March
20, 2024.  In the petition signed by David R. Campbell as
authorized signatory, SC Healthcare disclosed up to $100 million to
$500 million in assets and $100 million to $500 million in
liabilities.

Judge Hon. Thomas M Horan oversees the case.

Young Conaway Stargatt & Taylor, LLP and Winston & Strawn LLP
represent the Debtors as legal counsel.


SIDEATS INC: Hires Law Offices of Mickler & Mickler as Counsel
--------------------------------------------------------------
Sideats, Inc. seeks approval from the U.S. Bankruptcy Court for the
Middle District of Florida to employ Law Offices of Mickler &
Mickler, LLP as counsel.

The firm will render general representation of the applicant in
this proceeding and the performance of all legal services for the
applicant which may be necessary herein.

The firm will be paid at the rate of $300 to $400 per hour.

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

Bryan K. Mickler, Esq., a partner at Law Offices of Mickler &
Mickler, 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 K. Mickler, Esq.
      Law Offices of Mickler & Mickler, LLP
      5452 Arlington Expressway
      Jacksonville, FL 3211
      Tel: (904) 725-0822
      Fax: (904) 725-0855
      Email: bkmickler@planlaw.com

              About Sideats, Inc.

Sideats, Inc. in Port Orange, FL, filed its voluntary petition for
Chapter 11 protection (Bankr. M.D. Fla. Case No. 24-01321) on March
19, 2024, listing $562,000 in assets and $6,369,802 in liabilities.
Sidharth Sethi as president, signed the petition.

Judge Lori V Vaughan oversees the case.

LAW OFFICES OF MICKLER & MICKLER, LLP serve as the Debtor's legal
counsel.


SIENTRA INC: Committee Hires White & Case LLP as Counsel
--------------------------------------------------------
The official committee of unsecured creditors of Sientra, Inc. and
its affiliates seeks approval from the U.S. Bankruptcy Court for
the District of Delaware to employ White & Case LLP as counsel.

The firm will provide these services:

     a. assist and advise the Committee regarding its rights,
powers, and duties under the Bankruptcy Code and in connection with
the Chapter 11 Cases;

     b. assist and advise the Committee in its consultations and
negotiations with the Debtors concerning the administration of the
Chapter 11 Cases;

     c. assist and advise the Committee in its examination,
investigation, and analysis of the acts, conduct, assets,
liabilities, and financial condition of the Debtors, including,
without limitation, reviewing and investigating prepetition
transactions, the operation of the Debtors' business, and the
desirability of the continuance of such business;

     d. assist the Committee in the formulation, review, analysis,
and negotiation of any chapter 11 plan(s) that have been or may be
filed and assist the Committee in the formulation, review,
analysis, and negotiation of the disclosure statement accompanying
any chapter 11 plan(s);

     e. take all necessary action to protect and preserve the
interests of the Committee and creditors holding general unsecured
claims against the Debtors' estates, including (i) the
investigation and possible prosecution of actions enhancing the
Debtors' estates, such as any potential challenges to the scopes of
the security interests of the Company's prepetition lenders, (ii)
the investigation of any estate claims and causes of action and
determination of whether such actions might enhance the value of
the Debtors' estates, and (iii) the review and analysis of claims
filed against the Debtors' estates;

      f. review and analyze motions, applications, orders,
statements of operations, and schedules filed with the Court and
advise the Committee as to their propriety;

      g. prepare on behalf of the Committee all necessary
pleadings, applications, memoranda, orders, reports, and other
papers in support of positions taken by the Committee;

      h. represent the Committee at all court hearings, statutory
meetings of creditors, and other proceedings before this Court;

      i. assist the Committee in the review, analysis, and
negotiation of any financing agreements;

      j. assist and advise the Committee as to its communications
with its constituents regarding significant matters in the Chapter
11 Cases, including, but not limited to, communications required
under section 1102(b)(3) of the Bankruptcy Code; and

      k. perform such other legal services as required or otherwise
deemed to be in the interests of the Committee in connection with
the Chapter 11 Cases.

The firm will be paid at these rates:

      Partners            $1,510 to $2,300 per hour
      Counsel             $1,470 per hour
      Associates          $795 to $1,430 per hour
      Paraprofessionals   $345 to $650 per hour

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

The following information is provided pursuant to paragraph D.1 of
the U.S. Trustee Guidelines:

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

   Answer:  No.

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

   Answer:  No.

   Question:  If you represented the client in the twelve (12)
months prepetition, disclose your billing rates and material
financial terms for the prepetition engagement, including any
adjustments during the twelve (12) months prepetition. If your
billing rates and material financial terms have changed
postpetition, explain the difference and the reasons for the
difference.

   Answer: No.

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

   Answer:  A staffing and budget plan for the Chapter 11 Cases was
prepared by White & Case and provided to the Committee, which has
not yet to date raised any concerns with same. Without limiting the
generality of the foregoing, in light of any number of
unforeseeable events that may arise in large chapter 11 cases, the
Committee and White & Case may need to refine or amend any budget
or staffing plan, as necessary.

Andrew F. O'Neill, Esq., a partner at White & Case 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:

     Andrew F. O'Neill, Esq.
     White & Case LLP
     111 South Wacker Drive, Suite 5100
     Chicago, IL 60606
     Tel: (312) 881-5400
     Fax: (312) 881-5450
     Email: aoneill@whitecase.com

             About Sientra Inc.

Sientra Inc. is a surgical aesthetics company in Irvine, Calif.

Sientra and its affiliates filed Chapter 11 petitions (Bankr. D.
Del. Lead Case No. 24-10245) on Feb. 12, 2024. Ronald Menezes,
president and chief executive officer, signed the petitions.

As of Sept. 30, 2023, Sientra reported $139,933,000 in assets and
$171,978,000 in liabilities.

Judge John T. Dorsey oversees the cases.

The Debtors tapped Kirkland & Ellis and Pachulski Stang Ziehl &
Jones, LLP as legal counsels; Berkeley Research Group, LLP as
restructuring advisor; and Miller Buckfire and unit Stifel as
investment banker. Epiq Corporate Restructuring, LLC is the claims
and noticing agent.

The U.S. Trustee for Region 3 appointed an official committee to
represent unsecured creditors in the Debtors' Chapter 11 cases.


SIGNA PRIME: Creditors Support Restructuring Plans
--------------------------------------------------
Marton Eder, Libby Cherry and Giulia Morpurgo of Bloomberg News
report that creditors of the two main property units in Rene
Benko's Signa conglomerate backed plans to sell off assets as part
of a restructuring that's expected to recoup about 30% of their
money.

Lenders, which include banks, insurers and sovereign wealth funds,
backed the proposals for Signa Prime Selection, the flagship luxury
unit, and its smaller sister Signa Development Selection at
meetings in Vienna on Monday, March 18, 2024.

Signa Prime owns famous properties such as the Selfridges
department store in London and the KaDeWe in Berlin. Signa
Development is a traditional commercial real estate developer.

                  About Signa Prime Selections

Signa Prime Selections AG operates as a real estate owner and
developer.  The Company constructs and manages offices, industrial
buildings, hotels, educational institution, and residential
properties.  SIGNA Prime Selection serves customers worldwide.


SKILLS ACADEMY: Hires May Jackson Hendrick LLC as Accountant
------------------------------------------------------------
Skills Academy Vocational Center, LLC seeks approval from the U.S.
Bankruptcy Court for the District of Colorado to employ May Jackson
Hendrick, LLC as accountant.

The firm will assist in the preparation of the Debtor's 2023 income
tax returns.

The firm will be paid at a flat fee of $1,750 for preparing the
2023 income tax return of the Debtor.

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

Traci L. May, a partner at May Jackson Hendrick, 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:

     Traci L. May, CPA
     May Jackson Hendrick, LLC
     18801 Mainstreet
     Parker, CO 80134
     Tel: (303) 841-4220

           About Skills Academy Vocational Center, LLC

Skills Academy Vocational Center, LLC sought protection under
Chapter 11 of the U.S. Bankruptcy Code (Bankr. D. Colo. Case No.
24-10155-TBM) on January 12, 2024. In the petition signed by Randee
Van Ness, president, the Debtor disclosed up to $500,000 in assets
and up to $1 million in liabilities.

Judge Thomas B. McNamara oversees the case.

Jeffrey A. Weinman, Esq., at Allen Vellone Wolf Helfrich & Factor,
P.C., represents the Debtor as legal counsel.


ST. IVES RV RESORT: Wins Cash Collateral Access Thru April 26
-------------------------------------------------------------
The U.S. Bankruptcy Court for the Southern District of Texas,
Galveston Division, authorized St. Ives RV Resort LLC to use cash
collateral, on an interim basis, in accordance with the budget,
with a 5% variance, through April 26, 2024.

A search in the Texas Secretary of State shows that a secured
position is held by The First National Bank of McGregor dba TFNB
Your Bank for Life.

The Debtor requires the use of cash collateral to pay/employees and
expenses for the Debtor's RV Park and campsites.

As adequate protection, the parties are granted replacement liens
on all post-petition cash collateral and post-petition acquired
property to the same extent and priority they possessed as of the
Petition Date.

The holders of allowed secured claims with a perfected security
interest in cash collateral, if any, will be entitled to a
replacement lien in post-petition accounts receivable, contract
rights, and deposit accounts to the same extent allowed and in the
same priority as those interests held as of the Petition Date.

The Debtor is directed to maintain at least $12,794 in accounts
receivable or cash on hand throughout the pendency of the case.

A final hearing on the matter is set for April 26, 2024 at 10:30
a.m.

A copy of the order is available at https://urlcurt.com/u?l=8uk9ZZ
from PacerMonitor.com.

                     About St. Ives RV Resort LLC

St. Ives RV Resort LLC owns and operates RV Park and campsites.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Tex. Case No. 24-80083) on March 28,
2024. In the petition signed by Jay Pasala, president, the Debtor
disclosed $1,521,677 in assets and $5,038,189 in liabilities.

Judge Jeffrey P. Norman oversees the case.

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


ST. LUKE'S HOSPITAL: S&P Places 'BB+' Rev Bonds Rating on Watch Pos
-------------------------------------------------------------------
S&P Global Ratings placed its 'BB+' long-term rating on the Duluth
Economic Development Authority, Minn.'s series 2022A, 2022B, and
series 2021A revenue bonds issued for St. Luke's Hospital of Duluth
(St. Luke's) on CreditWatch with positive implications.

"The CreditWatch placement reflects our view of St. Luke's and
Aspirus Inc., Wis.' affiliation, which took effect on March 1,
2024, with St. Luke's joining Aspirus' obligated group," said S&P
Global Ratings credit analyst Concy Richards. "As part of the
transaction, Aspirus is now responsible for all of St. Luke's
debt," Ms. Richards added.



STG LOGISTICS: Lenders Bring In Law Firm Gibson Dunn Prior Talks
----------------------------------------------------------------
Reshmi Basu of Bloomberg News reports that lenders to Oaktree
Capital-backed STG Logistics organized with law firm Gibson Dunn &
Crutcher for upcoming balance sheet talks, according to people with
knowledge of the matter.

Loan agent Antares Capital LP hosted a call Monday with lenders to
provide an update, said the people, who asked not to be identified
discussing a private matter.

The logistic provider recently reached out to some of its lenders
following a decline in earnings and revenue for the fourth-quarter,
Bloomberg previously reported.

STG is working with long-time counsel Kirkland & Ellis to explore
options it could take to shore up its balance.

                  About STG Logistics Inc.

STG Logistics, Inc., also known as St. George Logistics, is a
logistics company with a corporate office in North Bergen, New
Jersey.


STJ ORTHOTIC: Time to Propose Plan Extended to May 31
-----------------------------------------------------
Judge Alan S. Trust has entered an order that the STJ Orthotic
Services, Inc.’s time to propose its Plan is  extended up to and
including May 31, 2024, without prejudice to the Debtor to seek
further extensions of time pursuant to and consistent with the
requirement of section 1121(e) of the Bankruptcy Code.

                   About STJ Orthotic Services

STJ Orthotic Services, Inc., filed a Chapter 11 bankruptcy petition
(Bankr. E.D.N.Y. Case No. 23-73175) on August 28, 2023, disclosing
under $1 million in both assets and liabilities.

The Debtor is represented by Heath S. Berger, Esq. of BERGER,
FISCHOFF, SHUMER, WEXLER & GOODMAN, LLP.


STOCKMAN LAWNSCAPE: Unsecureds Will Get 11% over 60 Months
----------------------------------------------------------
Stockman Lawnscape, Inc., filed with the U.S. Bankruptcy Court for
the Western District of Pennsylvania a Chapter 11 Plan of
Reorganization for Small Business dated April 1, 2024.

The Debtor's business involves the provision of landscaping
services and products to individual and commercial customers. The
Debtor is a Pennsylvania Corporation with Nathan Stockman
(President) having a 50% interest and with Samuel Stockman (Vice
President) having a 50% interest.

The Debtor has successfully operated its business for nearly 30
years since 1995. Its recent cash flow problems arose primarily out
of recent poor winter seasons where its snow removal operations
were nearly non-existent. Debtor tried to resolve the cash flow
issues by taking short term, high interest loans which it largely
kept pace with until yet another lean winter occurred. That led to
a reduction/cessation of payments on the short term high interest
loans and multiple lawsuits and other activity commenced by the
high interest lenders which necessitated the need for relief in
this Honorable Court.

The Debtor has reduced its workforce and, via the commencement of
case, has been able to gain control over its cash flow without
daily account sweeps by high interest lenders. It is these changes
which Debtor believes will enable it to meet its projections and
fund this Plan.

Class 18 consists of Unsecured Claimants asserting secured status
but which are, in reality, unsecured (G&G Funding, Greenbox, Unique
Funding Solutions, CAN Capital and Paypal/Bill Me Later). The
amount of claim in this Class total $408,459. Claimants will be
treated as general unsecured creditors and will be afforded the
treatment given to Claimants in Unsecured Class 20. This Class is
impaired.

Class 19 consists of the claim of Steven Senge (a Claimant with a
disputed claim with an existing lawsuit). The amount of claim in
this Class total $150,000 but disputed. Claimant will proceed to
liquidate his claim in nonbankruptcy proceedings; to the extent
this Claimant is entitled to payment, same will come from proceeds
of insurance coverage; no payments to this Claimant by the Debtor
under this Plan are contemplated or provided for. This Class is
unimpaired.

Class 20 consists of General Unsecured Creditors. Debtor will pay
these Claimants, along with the Claimants in Unsecured Class 18,
the sum of $81,600 ($1,360 per month over a 60 month period) to be
shared by these Claimants on a pro-rata basis; Payments to these
Claimants will commence on the Plan Effective Date with the first
distribution being made to this Class of Claimants 1 year after the
Plan Effective Date and subsequent payments each year after that
until 5 annual installments have been paid; These Claimants will
receive approximately 11% of their claim amounts. The allowed
unsecured claims total $323,207. This Class is impaired.

Class 21 consists of Equity ownership interests of Nathan Stockman
and Samuel Stockman. These claimants will retain their equity
interests and will receive no payments under this Plan (although
they will continue to provide services to the Debtor and earn
salary for same).

The Debtor will fund its Plan via ongoing business operations.

The Debtor's financial projections demonstrate the Debtor's ability
to make all future Plan payments in the aggregate amount of $22,575
per month during the Plan term (the "Plan Funding"). Plan Funding
is in an amount equal to the Debtor's disposable income. The Debtor
is contributing its disposable income to the Plan for a period of
60 months.

A full-text copy of the Plan of Reorganization dated April 1, 2024
is available at https://urlcurt.com/u?l=DaWuyR from
PacerMonitor.com at no charge.

The Debtor's Counsel:

                  John Lacher, Esq.
                  LYNCH LAW GROUP LLC
                  501 Smith Drive Suite 3
                  Cranberry Township, PA 16066
                  Tel: 412-897-6484
                  Email: jlacher@lynchlaw-group.com

                   About Stockman Lawnscape

Stockman Lawnscape, Inc., is a full-service landscaping company.

The Debtor filed a petition under Chapter 11, Subchapter V of the
Bankruptcy Code (Bankr. W.D. Pa. Case No. 23-22657) on December 11,
2023, with $0 to $50,000 in assets and $1 million to $10 million in
liabilities. Nathan Stockman, authorized representative, signed the
petition.

John Lacher, Esq. at LYNCH LAW GROUP LLC represents the Debtor as
legal counsel.


STRATEGIES 360: Wins Continued Cash Collateral Access
-----------------------------------------------------
The U.S. Bankruptcy Court for the Western District of Washington
authorized Strategies 360, Inc. to continue using cash collateral,
on an interim basis, in accordance with the budget, through May 13,
2024.

As previously reported by The Troubled Company Reporter, the Debtor
was and remains indebted to KeyBank National Association under a
reducing revolving line of credit with a principal balance of
approximately $3.7 million as of November 22, 2023.

The terms of the KeyBank Loan are set forth in various loan
documents, including a Business Loan Agreement dated March 27,
2023, Promissory Note and Security Agreement, all dated November 5,
2021.

The KeyBank Note matured on November 1, 2023.

Pursuant to the KeyBank Security Agreement dated November 5, 2021,
the Debtor granted KeyBank a blanket security interest in the
Debtor's personal property to secure the KeyBank Loan.

KeyBank caused a UCC-1 financing statement to be filed with respect
to the Prepetition Collateral with the Washington Department of
Licensing on October 1, 2019, Filing Number 2019-274-7933-1.

KeyBank has objected to confirmation of the Debtor's plan and the
Debtor has requested that the March 29, 2024 hearing take the form
of a status conference with respect to the likely inevitable
evidentiary hearing on confirmation.

A further hearing on the matter is set for May 10, 2024.

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

                   About Strategies 360, Inc.

Strategies 360, Inc. is a full-service communications firm with
offices in eleven states, the District of Columbia, and British
Columbia.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. D.C. Case No. 23-12303-TWD) on November
27, 2023. In the petition signed by John Rosenberg, chief financial
officer, the Debtor disclosed up to $10 million in assets and up to
$50 million in liabilities.

Judge Timothy W. Dore oversees the case.

Thomas A. Buford, Esq., at Bush Kornfeld LLP, represents the Debtor
as legal counsel.


SUNLIGHT FINANCIAL: Court Narrows Claims in Migliore Fraud Suit
---------------------------------------------------------------
Judge Christine P. O'Hearn of the United States District Court for
the District of New Jersey granted in part and denied in part
Jonathan Seibert and Vision Solar NJ LLC's motion to dismiss, and
granted Sunlight Financial LLC and Cross River Bank's motion to
dismiss the Complaint filed by Eva Migliore alleging that the
Defendants directly furthered a scheme that fraudulently induced
her to agree to the installation of solar panels on her home.

In October 2022, a sales representative visited Ms. Migliore's
Whiting, New Jersey home to solicit the installation of solar
panels.  Plaintiff initially resisted the procedure, but the agent
assured her that if she agreed immediately, he could proceed at no
cost to her.  Plaintiff verbally agreed to the installation, and
the panels were installed in January 2023.  The representative did
not disclose that the solar panels would be subject to a financing
agreement or provide any documentation of such an agreement.

Vision Solar contacted Plaintiff to arrange for an inspection of
the solar panels, leading Joseph Migliore to investigate the
installation.  Documents were then emailed to Plaintiff, including
a "Summary of Key Loan Terms" and a "Solar Energy System Long-Term
Loan Agreement Promissory Note," dated October 28, 2022. Plaintiff
discovered other documents, including a "Solar Purchase Disclosure
Form" and an "ADI Registration Form," bearing the signature of
Jonathan Seibert, CEO of one or more Vision Solar entities.  The
25-Year Loan purports to obligate Plaintiff to pay $99,749.82 to
finance the installation of the solar panels.  All documents bear
electronic signatures in Plaintiff's name, though Plaintiff denies
signing them.  The documents appear to have been sent to an email
address that does not belong to Plaintiff and signed by a user of
that email address.  Plaintiff notified Defendants she wished to
cancel the transactions in February 2023, but Defendants denied the
request and consider her bound by the agreements.

On May 15, 2023, Plaintiff filed a Complaint asserting claims
against all Defendants for violations of the New Jersey Consumer
Fraud Act, N.J.S.A. 56:8-1 et seq. (the "NJFCA") (Count I),
identity theft in violation of N.J.S.A. 2C:21-17.4 (the "Identity
Theft Statute") (Count II), common law fraudulent concealment
(Count III), and violations of the Fair Credit Reporting Act, 15
U.S.C. Secs. 1681b(f), 1681n, 1681o (the "FCRA") (Count IV). The
Complaint also asserts a claim against Cross River Bank for
violations of the Truth in Lending Act, 15 U.S.C. Sec. 1601(a)
("TILA"). Plaintiff filed an Amended Complaint on June 6, 2023.
Plaintiff again amended the Complaint on August 15, 2023.

Plaintiff's claims arise from an alleged scheme by which a sales
representative -- implied, but not outright stated to be an
employee of a Vision Solar entity -- fraudulently induced Plaintiff
to agree to the installation of solar panels on her home under the
pretense that such installation would be at no cost to her, and
thereafter forged her signature on a financing agreement obligating
her to pay for them.  Plaintiff alleges that this scheme gives rise
to claims against all Defendants on several theories, including
that the sales representative acted as an agent on behalf of all
Defendants and that all Defendants directly furthered the scheme.
The Court states that in an apparent effort to sweep all Defendants
into as many claims as possible, Plaintiff's Second Amended
Complaint contains overly inclusive language and broad factual
allegations.  Yet, she fails to plead certain fraud claims with the
particularity required under Federal Rule of Civil Procedure 9(b),
the Court finds.  She also fails to plead sufficient facts showing
an agency relationship between the sales representative and
Jonathan Seibert, Sunlight Financial, or Cross River Bank, the
Court concludes.  The Court holds that while Plaintiff's claims
against Vision Solar NJ, LLC survive, all other claims fail, except
for that alleging a NJCFA violation by Mr. Seibert.

Mr. Seibert moves to dismiss all claims against him on the grounds
that he cannot be individually liable for any action he may have
taken through his capacity as an officer of Vision Solar.  The
Lender Defendants move to dismiss Plaintiff's Claims against them
because Counts I–III cannot hold them responsible for the conduct
of the sales representative and also fail to satisfy Rule 9(b)'s
requirement that claims of fraud be stated with particularity.  The
Lender Defendants further argue that Count IV fails to adequately
allege they violated the FCRA, and Count V fails because Plaintiff
cannot state a TILA claim related to a credit agreement that she
alleges is invalid.  Plaintiff alleges facts that support Mr.
Seibert's potential liability for NJCFA violations in Count I but
not for the claims alleged in Counts II–IV.  And Plaintiff fails
to allege facts supporting any claim against the Lender Defendants,
the Court finds.  The Court therefore denies Mr. Seibert's Motion
to Dismiss with respect to Count I and grants his Motion with
respect to Counts II–IV.  The Court grants the Motion to Dismiss
filed by the Lender Defendants in its entirety.

The Court holds that Plaintiff fails to allege sufficient facts to
support a claim that the Lender Defendants engaged in unlawful
conduct under the NJCFA but plausibly alleges facts that Mr.
Seibert could be personally liable for violations of that Act.
Therefore, the Lender Defendants' Motion to Dismiss must be granted
as to Count I, and Mr. Seibert's Motion must be denied as to Count
I.

The Court finds that Plaintiff fails to state a claim against the
Lender Defendants for violation of the NJCFA because she does not
plead with particularity that they engaged in "unlawful conduct" as
required by the Act.  Plaintiff alleges that "Defendant Sunlight's
deceptive conduct and misrepresentations, including with respect to
its role in obligating Plaintiff to the 25-Year Loan, violate
N.J.S.A. 56:8-2 and constitute an unconscionable commercial
practice," and therefore unlawful conduct under the NJCFA.  But
Plaintiff does not describe the "deceptive conduct," or the content
of any "misrepresentations" allegedly made by Sunlight Financial,
the Court notes.  The Court concludes that this vague and
conclusory allegation of Sunlight Financial's undefined "role" in
purported wrongdoing fails to "identify specific actions taken by
the defendant" as required to state a claim for fraud under Rule
9(b).

A copy of the Court's decision dated March 28, 2024, is available
at https://tinyurl.com/4yebaa4d

Attorneys for the Plaintiff:

Jody Thomas Lopez-Jacobs
Andrew M. Milz
FLITTER MILZ, P.C.
1814 East Route 70, Ste. 350
Cherry Hill, NJ 08003

Attorneys for Defendants Jonathan Seibert, Vision Solar LLC, and
Vision Solar NJ LLC:

Brett Adam Berman, Esq.
FOX ROTHSCHILD LLP
2000 Market Street, 10th Floor
Philadelphia, PA 19103

Attorneys for Defendants Sunlight Financial, LLC and Cross River
Bank:

Aleksandra Kaplun, Esq.
MCGUIRE WOODS LLP
1251 Avenue of the Americas, 20th Floor
New York, NY 10020

                About Sunlight Financial Holdings

Sunlight Financial Holdings Inc. operates a
business-to-business-to-consumer, technology-enabled point-of-sale
financing platform. The Company provides solar and home improvement
contractors across the United States with the ability to offer
homeowners loans funded by the Company's capital providers. The
Company uses proprietary technology and deep credit expertise to
simplify the financing process for contractors and installers,
capital providers, and homeowners, successfully helping over
125,000 homeowners install residential solar systems, reduce their
carbon footprint, and save money.

Sunlight Financial Holdings Inc. and its affiliates sought relief
under Chapter 11 of the U.S. Bankruptcy Code (Bankr. D. Del. Lead
Case No. 23-11794) on Oct. 30, 2023. In the petition filed by
Matthew R. Potere, as chief executive officer, the Debtor reported
total assets as of Aug. 31, 2023 amounting to $403,848,901 and
total debt of $173,943,096.

The Debtors tapped Weil, Gotshal & Manges, LLP as bankruptcy
counsel; Richards, Layton & Finger, P.A., as local counsel; Alvarez
& Marsal North America, LLC, as financial advisor; and Guggenheim
Partners, LLC, as investment banker. Omni Agent Solutions, Inc. is
the claims agent.



SUPERIOR ONE: Hires DeMarco-Mitchell PLLC as Legal Counsel
----------------------------------------------------------
Superior One Transportation Inc. seeks approval from the U.S.
Bankruptcy Court for the Northern District of Texas to hire
DeMarco-Mitchell, PLLC as its counsel.

The firm will render these services:

     (a) take all necessary action to protect and preserve the
Estate, including the prosecution of actions on its behalf, the
defense of any actions commenced against it, negotiations
concerning all litigation in which it is involved, and objecting to
claims;

     (b) prepare on behalf of the Debtors all necessary legal
papers;

     (c) formulate, negotiate, and propose a plan of
reorganization; and

     (d) perform all other necessary legal services in connection
with these proceedings.

The firm will be paid at these rates:

     Robert T. DeMarco, Esq.      $300 per hour
     Michael S. Mitchell, Esq.    $300 per hour
     Barbara Drake, Paralegal     $125 per hour

The firm received a retainer of $2,500 from the Debtors.

Robert DeMarco, Esq., a member of DeMarco-Mitchell, disclosed in a
court filing that the firm is a "disinterested person" as defined
in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:
     
     Robert T. DeMarco, Esq.
     DEMARCO-MITCHELL, PLLC
     1255 W. 15th Street, 805
     Plano, TX 75075
     Tel: (972) 578-1400
     Fax: (972) 346-6791
     Email: robert@demarcomitchell.com

              About Superior One Transportation

Superior One Transportation Inc. filed a petition under Chapter 11,
Subchapter V of the Bankruptcy Code (Bankr. N.D. Texas Case No.
24-30632) on March 4, 2024, with as much as $50,000 in assets and
liabilities. The petition was filed pro se.


SURGE REAL ESTATE: U.S. Trustee Unable to Appoint Committee
-----------------------------------------------------------
The U.S. Trustee for Region 21 disclosed in a court filing that no
official committee of unsecured creditors has been appointed in the
Chapter 11 case of Surge Real Estate Investments, LLC.

                About Surge Real Estate Investments

Surge Real Estate Investments, LLC filed Chapter 11 petition
(Bankr. N.D. Ga. Case No. 24-52334) on March 4, 2024, with up to
$500,000 in assets and up to $50,000 in liabilities.

Judge Paul Baisier oversees the case.

Agbor Ebot Tabi, Esq., at The Law Office of Agbor Ebot Tabi, PC is
the Debtor's legal counsel.


SUSTAITA ENTERPRISES: Court OKs Cash Collateral Access Thru June 19
-------------------------------------------------------------------
The U.S. Bankruptcy Court for the Norther District of Texas, Dallas
Division, authorized Sustaita Enterprises, LLC to use cash
collateral on an interim basis, in accordance with the budget,
through June 19, 2024.

Specifically, the Debtor is permitted to use cash collateral in the
ordinary course of its business solely to pay (i) general liability
insurance premiums to be capped in the amount of $2,000; and (ii)
fees incurred by the Subchapter V Trustee to be capped in the
amount of $5,000.

The Debtor requires the use of the cash collateral to continue the
Debtor's ordinary course business operations and to maintain the
value of the bankruptcy estates.

Regions Financial Corporation asserts that the Debtor is indebted
to it under various contracts, notes, security agreements and other
loan instruments entered into prior to the Petition Date and that
the Regions Indebtedness is secured by properly perfected liens on
all or substantially all of the Debtor's assets.

Regions Bank asserts that the Regions Bank Indebtedness totals
approximately $811,000 as of the Petition Date. Regions Bank
asserts that the Regions Bank Indebtedness is secured by a lien or
liens on all or on substantially all of the Debtor's assets.

Mulligan Funding, LLC asserts that the Debtor is indebted to it
under various contracts, notes, security agreements and other loan
instruments entered into prior to the Petition Date and that the
Mulligan Indebtedness is secured by properly perfected liens on all
or substantially all of the Debtor's assets.

Mulligan asserts that the Mulligan Indebtedness totals
approximately $156,000 as of the Petition Date. Mulligan asserts
that the Mulligan Indebtedness is secured by a lien or liens on all
or on substantially all of the Debtor's assets.

The Small Business Administration may assert that the Debtor is
indebted to it under various contracts, notes, security agreements
and other loan instruments entered into prior to the Petition Date
and that the SBA Indebtedness is secured by properly perfected
liens on all or substantially all of the Debtor's assets. The SBA
may assert that the SBA Indebtedness totals approximately $2
million as of the Petition Date.

Vivian Capital asserts that the Debtor is indebted to it under
various contracts, notes, security agreements and other loan
instruments entered into prior to the Petition Date and that the
Vivian Capital Indebtedness is secured by properly perfected liens
on all or substantially all of the Debtor's assets.

Vivian Capital asserts that the Vivian Capital Indebtedness totals
approximately $79,447 as of the Petition Date.

As adequate protection, the Secured Creditors will be granted
post-petition security interests in, and replacement lien upon,
subject only to prior nonavoidable liens, claims, or interests in
the Debtor's assets and property of every kind; provided that the
Replacement Liens will only be to the extent, priority, and
validity as existed on such assets and property of the Debtor as of
the Petition Date. Notwithstanding the foregoing, the Secured
Creditors will not receive a security interest in, or a replacement
lien on, the Debtor's avoidance actions under chapter 5 of the
Bankruptcy Code. The Replacement Liens will serve as adequate
protection for the use of the cash collateral to the extent of any
diminution of the value of the collateral securing the claim of the
Secured Creditors.

All liens and security interests granted are deemed effective,
valid, and perfected as of the Petition Date -- to the extent the
original security interests of the Secured Lenders were valid and
perfected as of the Petition Date -- without the necessity of
filing or recording by or with any entity of any documents or
instruments otherwise required to be filed or recorded under
applicable non-bankruptcy law.

To the extent of any diminution in value of their respective
collateral, the Secured Lenders will have an administrative expense
pursuant to 11 U.S.C. Section 507(b) of the Bankruptcy Code and
against the Debtor's bankruptcy estate for the Debtor's use of cash
collateral to the extent of any diminution in the value of the
Secured Lenders' interest in its collateral and the administrative
claim will have priority over and above all other costs and
expenses of the kind specified in, or ordered pursuant to, 11
U.S.C. Sections 503(b) or 507(a) except as provided therein.

These events constitute an "Event of Default":

(a) The Debtor's Chapter 11 Case is converted to a case under
Chapter 7 of the Bankruptcy Code;

(b) The Court removes the Debtor as debtor-in-possession under 11
U.S.C. Section 1181(a), provided, however, that it will not be an
event of default for the Court to remove the Debtor from possession
on the request of the Secured Lenders;

(c) The expiration of the Seventh Interim Order on June 19, 2024.

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

                 About Sustaita Enterprises, LLC

Sustaita Enterprises, LLC is part of the general freight trucking
industry. The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. N.D. Tex. Case No. 23-31812) on August 21,
2023. In the petition signed by Carlos Sustaita, president and
member, the Debtor disclosed $3,969,806 in assets and $3,589,563 in
liabilities.

Brandon Tittle, Esq., at Glast, Phillips & Murray, P.C., represents
the Debtor as legal counsel. Lane Gormatt Trubitt, LLC is the
financial advisor.


TENNESSEE VASCULAR: Hires SAUT Consulting LLC as Accountant
-----------------------------------------------------------
Tennessee Vascular And Thoracic Surgical Associates, PC seeks
approval from the U.S. Bankruptcy Court for the Eastern District of
Tennessee to employ SAUT Consulting, LLC as accountant.

The firm will provide these services:

      a. enter accounts payables and verify vendor account
balances;

      b. enter daily deposits into QuickBooks;

      c. develop a weekly dividend practice to balance personal and
company books;

      d. reconcile bank accounts monthly and research any
discrepancies;

      e. develop and prepare budgets and reporting for each
location to measure profit and loss results;

      f. prepare financial statements and discuss with Dr. Drummond
and management team; and

      g. make any necessary journal entries that are necessary.

The firm will be paid at the rate of $6,000 per month.

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

Brad Brown, an employee at SAUT Consulting, 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:

       Brad Brown
       SAUT Consulting, LLC
       1017 Regal Hills Lane
       Mableton, GA 30126

              About Tennessee Vascular and
             Thoracic Surgical Associate PC

Tennessee Vascular and Thoracic Surgical Associate PC is a medical
group practice located in Tullahoma, TN that specializes in wound &
burn Care.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. M. D. Tenn. Case No. 24-00683) on February
29, 2024. In the petition signed by Charles S. Drummond, president,
the Debtor disclosed up to $10 million in both assets and
liabilities.

Judge Charles M Walker oversees the case.

William L. Norton, Esq., at BRADLEY ARANT BOULT CUMMINGS, LLP,
represents the Debtor as legal counsel.


TEXAS CORRAL: Hires DeMarco-Mitchell PLLC as Bankruptcy Counsel
---------------------------------------------------------------
Texas Corral, LLC seeks approval from the U.S. Bankruptcy Court for
the Western District of Texas to hire DeMarco-Mitchell, PLLC as its
counsel.

The firm will render these services:

     (a) take all necessary action to protect and preserve the
Estate, including the prosecution of actions on its behalf, the
defense of any actions commenced against it, negotiations
concerning all litigation in which it is involved, and objecting to
claims;

     (b) prepare on behalf of the Debtors all necessary legal
papers;

     (c) formulate, negotiate, and propose a plan of
reorganization; and

     (d) perform all other necessary legal services in connection
with these proceedings.

The firm will be paid at these rates:

     Robert T. DeMarco, Esq.      $300 per hour
     Michael S. Mitchell, Esq.    $300 per hour
     Barbara Drake, Paralegal     $125 per hour

The firm received a retainer of $2,500 from the Debtors.

Robert DeMarco, Esq., a member of DeMarco-Mitchell, disclosed in a
court filing that the firm is a "disinterested person" as defined
in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:
     
     Robert T. DeMarco, Esq.
     DEMARCO-MITCHELL, PLLC
     1255 W. 15th Street, 805
     Plano, TX 75075
     Tel: (972) 578-1400
     Fax: (972) 346-6791
     Email: robert@demarcomitchell.com

           About Texas Corral, LLC

Texas Corral, LLC sought protection for relief under Chapter 11 of
the Bankruptcy Code (Bankr. W.D. Tex. Case No. 23-60534) on Oct.
13, 2023, listing up to $50,000 in assets and $100,001 to $500,000
in liabilities.

Judge Michael M Parker presides over the case.

Eric A Liepins, Esq. at Eric A. Liepins, P.C. represents the Debtor
as counsel.


TICOAT INC: Unsecureds Will Get 4.3% of Claims in Plan
------------------------------------------------------
TiCoat, Inc., submitted a First Amended Plan of Reorganization
dated April 1, 2024.

This Plan is the product of the Debtor's efforts to maximize the
value of the property of the Debtor's Bankruptcy Estate for the
benefit of its creditors and members. The Plan undertakes to
resolve all Administrative Claims, Secured Claims, Priority Claims,
Unsecured Claims, and Membership Interests.

The Debtor believe that the distributions to be made pursuant to
the terms of this Plan will produce more for creditors than they
would receive if the Debtor's case were converted to a case and the
assets liquidated under Chapter 7 of the Bankruptcy Code.

The Court approved debtor in possession financing in the amount of
$100,000 (the "First DIP Loan"), to permit the Debtor to stabilize
operations and determine if reorganization was possible. With the
DIP Facility in place, the Debtor is currently well positioned to
reorganize its operations and financial affairs. TiCoat has
significantly reduced its expenses and has access to sufficient
inventory to satisfy sales in the foreseeable future and does not
need the manufacturing equipment to continue its operations.

The Debtor's financial projections show that the Debtor will have
projected disposable income of approximately $35,000 in operating
income over 5 years from the Effective Date.

Class 2 includes Allowed non-priority general Unsecured Claims,
such as note holders, trade creditors, and the Holders of Unsecured
Claims.  The allowed unsecured claims total $1,756,873.68. Based on
the scheduled claims, and proof of claims filed by Creditors,
Holders of Allowed Unsecured Claims will receive a Distribution of
approximately 4.3% of the Face Amount of their claim, without
interest. The Debtor has allocated up to $35,000, for payment of
Allowed Unsecured Claims, which exceeds the Disposable Income of
the Debtor over the life of the Plan as required by Section 1191 of
the Bankruptcy Code. This allocation is based on the Disposable
Income of the Debtor. The Distribution allocable to Allowed
Unsecured Claims will be paid within 30 days of the Effective
Date.

If the Debtor fails to make a payment to any Holder of an Allowed
Unsecured Claim pursuant to the terms of the Plan, and upon the
unpaid Creditor providing the notice of non-payment pursuant to
Article 9.7, then the Debtor shall have 10 business days to make
the missed payment. If the Debtor fail to make such a payment, then
the unsecured claim becomes due and payable in the Face Amount of
the claim, minus any payments disbursed under the Plan to the date
of default.

At the election of Holders of Allowed Unsecured Claims, said Holder
may elect to receive their Distribution in Non-Voting Common Stock
(the "UC Stock") stock of TiCoat. If a Holder elects to receive its
Distribution in UC Stock, the Creditor will receive 1 share of UC
Stock for each $100 of their Allowed Unsecured Claim. The Debtor
shall include the Stock Purchase Agreement and related documents in
the Plan Supplement.

The Debtor intends to use operating income as well as the DIP Loan
conversion and Exit Investments to fund the Plan.

A full-text copy of the First Amended Plan dated April 1, 2024 is
available at https://urlcurt.com/u?l=gNYrNV from PacerMonitor.com
at no charge.

Counsel to the Debtor:

     Jeffrey M. Sklarz, Esq.
     GREEN & SKLARZ LLC
     1 Audubon St, 3rd Fl
     New Haven, CT 06511
     Tel: (203) 285-8545
     Fax: (203) 823-4546
     Email: jsklarz@gs-lawfirm.com

                       About TiCoat Inc.

TiCoat, Inc., is a manufacturer of surface cleaner and deodorizing
technology in North Windham, Conn.

TiCoat filed a petition under Chapter 11, Subchapter V of the
Bankruptcy Code (Bankr. D. Conn. Case No. 23-20736) on Sept. 15,
2023. In the petition signed by Todd Hodrinsky, chief executive
officer, the Debtor disclosed up to $500,000 in assets and up to
$10 million in liabilities.

Judge James J. Tancredi oversees the case.

The Law Office of Russell Gary Small, PC, is the the Debtor's
bankruptcy counsel.


TIMBER PHARMACEUTICALS: Plan Exclusivity Period Extended to June 17
-------------------------------------------------------------------
Judge J. Kate Stickles of the U.S. Bankruptcy Court for the
District of Delaware extended Trex Wind-Down, Inc., f/k/a Timber
Pharmaceuticals, Inc., and its Affiliated Debtors' exclusive
periods to file a plan of reorganization and obtain acceptance
thereof to June 17 and August 13, 2024, respectively.

As shared by Troubled Company Reporter, the Debtors explain that
these Chapter 11 Cases have been pending for less than 4 months.
During this short period of time, the Debtors and their advisors
have devoted a significant amount of time and effort to preserving
and maximizing the value of the Debtors' estates for the benefit of
all stakeholders culminating in the LEO Sale Order.

Furthermore, the Debtors have expended significant effort in
negotiating and consummating the Sale to LEO, which closed on
January 22, 2024. Accomplishing these tasks and addressing
inquiries from the Debtors' creditors and stakeholders along the
way, among other things, required the full attention of the
Debtors' employees and advisors. Further, the Debtors have been
required to devote a significant amount of time, energy and
resources to their transition into chapter 11 more generally.

Counsel to the Debtors:

     MORRIS, NICHOLS, ARSHT & TUNNELL LLP
     Eric D. Schwartz, Esq.
     Andrew R. Remming, Esq.
     Tamara K. Mann, Esq.
     Scott D. Jones, Esq.
     1201 Market Street, 16th Floor
     Wilmington, Delaware 19801
     Telephone: (302) 658-9200
     Facsimile: (302) 658-3989
     Email: eschwartz@morrisnichols.com
            aremming@morrisnichols.com
            tmann@morrisnichols.com
            sjones@morrisnichols.com
       
                   About Timber Pharmaceuticals

Timber Pharmaceuticals, Inc. f/k/a BioPharmX Corporation --
http://www.timberpharma.com/-- is a biopharmaceutical company
focused on the development and commercialization of treatments for
orphan dermatologic diseases.  The Company's investigational
therapies have proven mechanisms-of-action backed by decades of
clinical experience and well-established CMC (chemistry,
manufacturing and control) and safety profiles.  The Company is
initially focused on developing non-systemic treatments for rare
dermatologic diseases including congenital ichthyosis (CI), facial
angiofibromas (FAs) in tuberous sclerosis complex (TSC), and
localized scleroderma.

Timber Pharmaceuticals, Inc., and affiliates Timber Pharmaceuticals
LLC and BioPharmX Inc. sought Chapter 11 protection (Bankr. D. Del.
Lead Case No. 23-11878) on Nov. 17, 2023.  Timber Pharmaceuticals,
Inc., disclosed total assets of $3,326,213 against total debt of
$5,947,297.

The Debtors tapped Morris, Nichols, Arhst & Tunnell LLP as
bankruptcy counsel; Lowenstein Sandler LLP as special counsel; and
VRS Restructuring Services LLC to provide a chief restructuring
officer.

Counsel to the DIP Lender, LEO US Holding, Inc., are Covington &
Burling LLP and Cole Shotz P.C.


TNC SRQ: Seeks to Hire Buddy D. Ford P.A. as Attorney
-----------------------------------------------------
TNC SRQ, LLC seeks approval from the U.S. Bankruptcy Court for the
Middle District of Florida to employ Buddy D. Ford, P.A. as
attorney.

The firm's services include:

      a. analyzing the financial institution situation, and
rendering advice and assistance to the Debtor in determining
whether to file a petition under Title 11, United States Code;

      b. advising the Debtor with regard to the powers and duties
of the Debtor-in-Possession in the continued operation of the
business and management of the property of the estate;

      c. preparing and filing of the petition, schedules of assets
and liabilities, statement of affairs, and other documents required
by the Court;

     d. representing the Debtor at the Section 341 Creditor's
meeting;

     e. giving the Debtor with respect to its responsibilities in
complying with the United States Trustee's Operating Guidelines and
Reporting Requirements and with the rules of the court;

    g. preparing, on behalf of you applicant, necessary motions,
pleadings, applications, answers, orders, complaints, and other
legal papers and appear at hearings thereon.

    h. protecting the interest of the Debtor in all matters pending
before the Court;

    i. representing the Debtor in negotiation with its creditors in
the preparation of the Chapter 11 Plan; and

    j. performing all other legal services for Debtors as
Debtor-in-Possession which may be necessary herein, and it is
necessary for Debtor as Debtor-in-Possession to employ this
attorney for such professional services.

The firm will be paid at these rates:

     Buddy D. Ford                $450 per hour
     Senior Associates            $400 per hour
     Junior Associate Attorneys   $150 per hour
     Senior Paralegal Services    $100 per hour

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

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

Buddy D. Ford, Esq., a partner at Buddy D. Ford, P.A., 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:

      Buddy D. Ford, Esq.
      Buddy D. Ford, P.A.
      9301 West Hillsborough Avenue
      Tampa, FL 33615-3008
      Telephone: (813) 877-4669
      Facsimile: (813) 877-5543
      Email: All@tampaesq.com

              About TNC SRQ, LLC

TNC SRQ, LLC filed a petition under Chapter 11, Subchapter V of the
Bankruptcy Code (Bankr. M.D. Fla. Case No. 23-03902) on Sept. 5,
2023, with $1 million to $10 million in both assets and
liabilities. Troy Jenkins, manager, signed the petition.

Judge Catherine Peek McEwen oversees the case.

Benjamin G. Martin, Esq., at the Law Offices of Benjamin Martin
represents the Debtor as bankruptcy counsel.


TOLL ROAD II: Moody's Withdraws 'Ba1' Senior Unsecured Ratings
--------------------------------------------------------------
Moody's Ratings has withdrawn Toll Road Investors Partnership II,
L.P.'s Ba1 underlying senior unsecured ratings, with no outlook.
Previously, Toll Road Investors Partnership II, L.P.'s rating
outlook was negative.

RATINGS RATIONALE

Moody's has decided to withdraw the ratings for its own business
reasons.

ISSUER PROFILE

Toll Road Investors Partnership II, L.P. (TRIP II) is a special
purpose company that has the right to develop, construct, own and
operate the Dulles Greenway, a 14-mile long toll road extending
westward through Loudoun (County of) VA (Aaa, stable) from Dulles
International Airport to the Leesburg (Town of) VA (Aaa, stable),
and to charge and retain tolls pursuant to a Certificate of
Authority granted by the Virginia State Corporation Commission,
which currently expires on the earlier of the final payment of the
bonds or ten years after the last maturity date. Atlas Arteria
(ALX) holds 100% of the economic interest in TRIP II and ALX is
publicly traded on the Australian Securities Exchange.


TRAILSIDE INN: Hires Orville & McDonald as Bankruptcy Counsel
-------------------------------------------------------------
Trailside Inn, LLC seeks approval from the U.S. Bankruptcy Court
for the Northern District of New York to hire Orville & McDonald
Law, P.C. as its bankruptcy counsel.

The firm will provide these services:

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

     (b) take necessary action to avoid liens against the Debtor's
property, remove restraints against its property and such other
actions to remove any encumbrances or liens which are avoidable;

     (c) take necessary action to enjoin and stay until final
decree herein any attempts by secured creditors to enforce liens
upon the Debtor's property;

     (d) represent the Debtor in any proceedings which may be
instituted in this court by creditors or other parties during this
proceeding;

     (e) prepare legal papers; and

     (f) perform all other legal services for the Debtor.

The firm will be paid at these rates:

     Peter Orville           $350 per hour
     Zachary D. McDonald     $300 per hour
     Non-lawyer Staffs       $125 per hour

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

The firm also requires a retainer in the amount of $5,762.

Peter Orville, Esq., an attorney at Orville & McDonald Law,
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:

     Peter Orville, Esq.
     Orville & McDonald Law, P.C.
     30 Riverside Dr.
     Binghamton, NY 13905
     Tel: (607) 770-1007
     Email: peteropc@gmail.com

        About Trailside Inn

Trailside Inn, LLC filed a petition under Chapter 11, Subchapter V
of the Bankruptcy Code (Bankr. N.D.N.Y. Case No. 24-60181) on March
12, 2024, with $100,001 to $500,000 in assets and liabilities.

Peter Alan Orville, Esq., at Orville & Mcdonald Law, PC represents
the Debtor as bankruptcy counsel.

The U.S. Trustee for Region 6 appointed an official committee to
represent unsecured creditors in the Debtors' Chapter 11 cases.
Porter Hedges, LLP and Dundon Advisers, LLC serve as the
committee's legal counsel and financial advisor, respectively.


TRIVIUM PACKAGING: PE Funds to Provide $2.5-Bil. for Sale
---------------------------------------------------------
Bloomberg News reports that private credit funds are working on
plans to provide as much as $2.5 billion to finance the sale of US
packaging firm Trivium Packaging, people with knowledge of the
matter said.

Trivium's shareholders Ardagh Group SA and Ontario Teachers'
Pension Plan Board are exploring selling the company and so are
looking at putting together a staple financing package for
potential bidders to use.  The private debt would include tranches
denominated in both dollars and euros, said the people, who asked
not to be identified.

It was earlier reported that the packaging firm picked advisers to
address its multi-billion debt pile.  Ardagh reportedly tapped
Kirkland & Ellis and Houlihan Lokey Inc. to advise it on its
options.


VERICAST CORP: Wants Lenders Approval for Sale of Valassis
----------------------------------------------------------
Reshmi Basu of Bloomberg News reports that Ronald Perelman's
Vericast Corp. asked lenders to waive a covenant in preparation for
a deal to sell its digital and print marketing division to R.R.
Donnelley & Sons Co., according to people with knowledge of the
matter.

The sale of Valassis for $1.35 billion would largely come in the
form of debt forgiveness by Chatham Asset Management, said the
people, who asked not to be identified discussing a private matter.
The investment firm is Vericast's largest creditor and also owns
R.R. Donnelley.

                  About Vericast Corporation

Headquartered in San Antonio, TX, Vericast Corp. is a provider of
check and check related products, direct marketing services and
customized business and home office products.  Its Valassis
division offers clients mass delivered and targeted programs to
reach consumers primarily consisting of shared mail, newspaper and
digital delivery in addition to coupon clearing and other marketing
and analytical services.  The company's 2020 annual revenue was
$2.6 billion.  Vericast is owned by MacAndrews & Forbes Holdings,
Inc., a wholly owned entity controlled by Ronald O. Perelman.


VIEW INC: April 12 Deadline Set for Panel Questionnaires
--------------------------------------------------------
The United States Trustee is soliciting members for committee of
unsecured creditors in the bankruptcy cases of View, Inc., et al.

If a party wishes to be considered for membership on any official
committee that is appointed, it must complete a questionnaire and
return by email to the Office of the United States Trustee so that
it is received no later than April 12, 2024.

If the U.S. Trustee receives sufficient creditor interest in the
solicitation, it may schedule a meeting or telephone conference for
the purpose of forming a committee.

                       About View, Inc

View Inc. provides smart building technologies that transform
buildings to improve human health and experience, reduce energy
consumption, and generate additional revenue for building owners.
View Smart Windows automatically adjust in response to the sun,
eliminating the need for blinds and increasing access to natural
light.  View Smart Windows are installed and designed into 50
million square feet of buildings including offices, hospitals,
airports, educational facilities, hotels, and multifamily
residences.  View Smart Building Cloud connects, manages and
optimizes a portfolio of smart buildings with cybersecurity
solutions.  View Smart Building Cloud enables digitalization of
over 100 million square feet of real estate.  On the Web:
http://www.view.com/

View Inc. sought relief under Chapter 11 of the U.S. Bankruptcy
Code (Bankr. D. Del. Case No. 24-10692) on April 2, 2024. In the
petition signed by William T. Krause, as chief legal officer, the
Debtor reports estimated assets and liabilities between $100
million and $500 million.

The Company disclosed total assets of $291,438,000 against total
debt of $359,376,000 as of Sept. 30, 2023.

Cole Schotz, P.C. serves as legal advisor and SOLIC Capital serves
as financial advisor to View.  Kroll Restructuring Administration
LLC is the claims and balloting agent.

Sidley Austin LLP serves as legal advisor to Cantor Fitzgerald.
Gibson, Dunn & Crutcher LLP serves as legal advisor to RXR.


VITVADVAS INC: Matthew Brash Named Subchapter V Trustee
-------------------------------------------------------
The U.S. Trustee for Region 11 appointed Matthew Brash of Newpoint
Advisors Corporation as Subchapter V trustee for Vitvadvas, Inc.

Mr. Brash will be paid an hourly fee of $395 for his services as
Subchapter V trustee and will be reimbursed for work-related
expenses incurred.  

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

The Subchapter V trustee can be reached at:

     Matthew Brash
     Newpoint Advisors Corporation
     655 Deerfield Road, Suite 100-311
     Deerfield, IL 60015
     Tel: (847) 404-7845
     Email: mbrash@newpointadvisors.us

                       About Vitvadvas Inc.

Vitvadvas, Inc. sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. N.D. Ill. Case No. 24-04812) on April 2,
2024, with $100,001 to $500,000 in both assets and liabilities.

Judge Janet S. Baer presides over the case.

Saulius Modestas, Esq., at Modestas Law Offices, P.C. represents
the Debtor as bankruptcy counsel.


WHITESTONE UPTOWN: Taps Joyce W. Lindauer Attorney as Counsel
-------------------------------------------------------------
Whitestone Uptown Tower, LLC and its affiliates seek approval from
the U.S. Bankruptcy Court for the Northern District of Texas to
employ Joyce W. Lindauer Attorney, PLLC as bankruptcy counsel.

The Debtor desires to hire the firm to effectuate a reorganization,
propose a plan of reorganization, and effectively move forward in
its bankruptcy proceeding.

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

     Joyce W. Lindauer                    $495
     Paul B. Geilich, Of Counsel          $395
     Sydney Ollar, Associate Attorney     $295
     Laurance Boyd, Associate Attorney    $250
     Dian Gwinnup, Paralegal              $225

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

The firm received a retainer in the amount of $21,738, including
the filing fee of $1,738, from the Debtor.

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

The firm can be reached through:

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

         About Whitestone Uptown Tower, LLC

Whitestone Uptown Tower, LLC is a Single Asset Real Estate debtor
(as defined in 11 U.S.C. Section 101(51B)).

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. N.D. Tex. Case No. 23-32832) on December 1,
2023. In the petition signed by Bradford Johnson, authorized
representative, the Debtor disclosed up to $50 million in both
assets and liabilities.

Judge Michelle V Larson oversees the case.

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


WOODLAND PLACE: Seeks to Hire Marcum LLP as Accountant
------------------------------------------------------
Woodland Place Apartments, LLC, seeks approval from the U.S.
Bankruptcy Court for the Northern District of Florida to employ
Marcum, LLP as accountant.

The firm's services include:

   (1) performing financial analysis, consultation, and explanation
of financial activity, identification of cash flow of funds to/from
Eric Sawyer, the Debtor or any affiliate of any related entities
from the inception of the Debtor to the current date ("Forensic
Services");

   (2) preparing the 2023 income tax return ("Tax Preparation
Services"); and

   (3) providing any other services the Debtor may require.

The firm will be paid $115 to $745 per hour for Forensic Services,
and $210 to $955 per hour for Tax Preparation Services.

The normal hourly rates of the firm are:

     Partner                            $465 to $745
     Managing Directors and Directors   $345 to $645
     Managers and Senior Managers       $255 to $370
     Seniors and Supervisors            $245 to $260
     Staff                              $195 to $220
     Paraprofessional                   $115 to $195

The firm will be paid a retainer in the amount of $5,000.

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

Tammy Thomas, a partner at Marcum, 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:

     Tammy Thomas
     Marcum, LLP
     201 East Kennedy Boulevard Suite 1500
     Tampa, FL 33602
     Tel: (813) 397-4800

              About Woodland Place Apartments

Woodland Place Apartments, LLC is a single asset real estate debtor
(as defined in 11 U.S.C. Section 101(51B)). The company is based in
Pensacola, Fla.

Woodland Place Apartments filed Chapter 11 petition (Bankr. N.D.
Fla. Case No. 24-30073) on February 1, 2024, with $1 million to $10
million in both assets and liabilities. Judge Jerry C. Oldshue, Jr.
oversees the case.

Edward J. Peterson, III, Esq. at Johnson Pope Bokor Ruppel & Burns,
LLP represents the Debtor as legal counsel.


WORMHOLE LABS: Seeks to Hire King's CPA Corp as Accountant
----------------------------------------------------------
Wormhole Labs, Inc. seeks approval from the U.S. Bankruptcy Court
for the Western District of Texas to employ Jessica L. King, CPA of
King's CPA Corp as its accountant.

The CPA will render these services:

     (a) assume primary responsibility for the preparation and
filing of necessary federal tax returns for the bankruptcy estates;
and

     (b) provide other accountant services as may be required by
the Debtor from time to time, including certain bankruptcy tax
elections and the determination of the bankruptcy estate's basis in
assets for income-tax purposes.

King's hourly rate is $150.

As disclosed in the court filings, King does not hold or represent
an interest adverse to the Debtor's estate and is a disinterested
person as defined under 11 U.S.C. Sec. 101(14).

The CPA can be reached through:

     Jessica L. King, CPA
     King's CPA Corp
     23891 Via Fabricante, Ste. 605
     Mission Viejo, CA 92691
     Tel: (619) 876-6540
     Email: jkingcalicpa@gmail.com

          About Wormhole Labs, Inc.

Wormhole Labs develops a globally scalable new technology platform
called Wormhole. It allows people and businesses anywhere in the
world to 'teleport' to each other to interact, socialize, play, and
shop as if they are actually present and physically walking around
anywhere in the world.

Wormhole Labs, Inc. filed its voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. W.D. Tex. Case No.
23-11107) on Dec. 23, 2024, listing $1 million to $10 million in
assets and $10 million to $50 million in liabilities. The petition
was signed by Mark Mitroka as CAO and secretary.

Judge Shad Robinson presides over the case.

Mark C. Taylor, Esq. at HOLLAND & KNIGHT LLP represents the Debtor
as counsel.


[*] Resolution Financial Launches Distressed Advisory Firm
----------------------------------------------------------
Introducing Resolution Financial Advisors LLC (Resolution), poised
to redefine industry standards with its launch on April 8, 2024.
Aptly capturing their mission, "The New Standard in Distressed
Asset Resolution," Resolution is dedicated to providing
unparalleled strategy and execution for Boards, lenders, and
investors navigating the complexities of distressed portfolio
companies. Whether seeking a wind down, insolvency, or value
recovery process, Resolution is committed to delivering exceptional
results.

Resolution specializes in a variety of financial and legal tools
including Assignments for the Benefit of Creditors ("ABCs"),
foreclosures, receiverships, and federal bankruptcy proceedings.
More than mere advisory, Resolution also acts as a fiduciary agent,
taking over the responsibilities of the Board and providing a
measure of protection for officers and directors. Resolution
provides a turnkey process for stakeholders, handling the
monetization of assets (including Intellectual Property, or "IP")
in order to provide maximum recovery.

Created by longtime employees of Sherwood Partners, Inc.,
Resolution is a partnership formed to create a new premier service.
Founded by David M. Johnson, CFA CIRA; Molly Froschauer, Esq.;
Jeffrey Klausner, CPA; and Ryan Small, each partner brings years of
professional leadership and knowledge in distressed advisory.
Serving as Managing Director, Mr. Johnson has over 25 years'
experience in financial advisory, insolvency, and restructuring
roles, having begun his career at Alvarez & Marsal. Ms. Froschauer
is a bankruptcy attorney with over ten years' experience in
bankruptcy and ABC processes. Mr. Klausner is a corporate financial
advisor who has served as CFO of both public and private companies.
Lastly, Mr. Small's professional skills span corporate
restructuring, foreclosures, receiverships, ABCs and IP
monetization.

"The end of a company's life cycle can be the most stressful time
ever experienced by a Board of Directors. Expert execution is
required to navigate dozens of complex issues while preserving
maximum value. Resolution provides a professional, bespoke service
to reliably navigate this cycle and deliver closure," David
Johnson, Managing Director, said.

Resolution Financial Advisors will be holding a launch event
alongside the American Bankruptcy Institute Annual Spring Meeting
at the Marriott Marquis Hotel in Washington, D.C. on April 19.



[^] Large Companies with Insolvent Balance Sheet
------------------------------------------------

                                             Total
                                            Share-      Total
                                  Total   Holders'    Working
                                 Assets     Equity    Capital
  Company         Ticker           ($MM)      ($MM)      ($MM)
  -------         ------         ------   --------    -------
99 ACQUISITION G  NNAGU US         77.1       (2.2)       0.4
ACHIEVE LIFE SCI  ACHV US          19.4       (1.4)      (3.8)
AEMETIS INC       AMTX US         243.4     (217.0)     (48.0)
AEON BIOPHARMA I  AEON US          17.6     (121.7)       2.7
ALNYLAM PHARMACE  ALNY US       3,829.9     (220.6)   2,014.9
ALTRIA GROUP INC  MO US        38,570.0   (3,490.0)  (5,734.0)
AMC ENTERTAINMEN  AMC US        9,009.2   (1,847.9)    (429.3)
AMC ENTERTAINMEN  AMC-RM RM     9,009.2   (1,847.9)    (429.3)
AMERICAN AIRLINE  AAL US       63,058.0   (5,202.0)  (8,490.0)
AMERICAN AIRLINE  AAL-RM RM    63,058.0   (5,202.0)  (8,490.0)
ANNOVIS BIO       ANVS US          10.2       (7.8)       5.9
AON PLC-CLASS A   AON US       33,959.0     (742.0)      53.0
APPLIED THERAPEU  APLT US          54.8      (17.1)     (16.8)
AQUESTIVE THERAP  AQST US          57.4     (106.5)      22.7
ARMATA PHARMACEU  ARMP US          98.4      (32.1)       2.7
AULT DISRUPTIVE   ADRT/U US         2.5       (3.0)      (1.8)
AUTOZONE INC      AZO US       16,717.7   (4,837.3)  (1,615.6)
AUTOZONE INC      AZO-RM RM    16,717.7   (4,837.3)  (1,615.6)
AVIS BUDGET GROU  CAR US       32,569.0     (343.0)    (520.0)
BATH & BODY WORK  BBWI US       5,463.0   (1,626.0)     826.0
BATH & BODY WORK  BBWI-RM RM    5,463.0   (1,626.0)     826.0
BAUSCH HEALTH CO  BHC US       27,350.0      (82.0)   1,294.0
BAUSCH HEALTH CO  BHC CN       27,350.0      (82.0)   1,294.0
BELLRING BRANDS   BRBR US         715.5     (286.9)     302.3
BEYOND MEAT INC   BYND US         774.4     (513.4)     298.5
BEYOND MEAT INC   BYND-RM RM      774.4     (513.4)     298.5
BIOCRYST PHARM    BCRX US         517.0     (455.5)     346.0
BIOTE CORP-A      BTMD US         155.3      (36.5)     100.1
BOEING CO/THE     BA US         137,012    (17,228)  13,448.0
BOEING CO/THE     BA-RM RM      137,012    (17,228)  13,448.0
BOMBARDIER INC-A  BBD/A CN     12,458.0   (2,404.0)      (4.0)
BOMBARDIER INC-A  BDRAF US     12,458.0   (2,404.0)      (4.0)
BOMBARDIER INC-B  BBD/B CN     12,458.0   (2,404.0)      (4.0)
BOMBARDIER INC-B  BDRBF US     12,458.0   (2,404.0)      (4.0)
BOOKING HOLDINGS  BKNG US      24,342.0   (2,744.0)   3,704.0
BRIACELL THERAPE  BCT CN           16.4      (11.1)      10.5
BRIDGEBIO PHARMA  BBIO US         546.4   (1,342.5)     333.7
BRIDGEMARQ REAL   BRE CN           64.9      (57.1)       7.1
BRINKER INTL      EAT US        2,510.7     (109.5)    (378.7)
CALUMET SPECIALT  CLMT US       2,751.3     (244.7)    (318.0)
CARDINAL HEALTH   CAH US       46,573.0   (3,447.0)    (628.0)
CARDINAL HEALTH   CAH-RM RM    46,573.0   (3,447.0)    (628.0)
CARVANA CO        CVNA US       7,071.0     (384.0)   1,785.0
CEDAR FAIR LP     FUN US        2,240.5     (583.0)    (193.9)
CELLECTAR BIOSCI  CLRB US          12.1       (1.4)      (2.5)
CHENIERE ENERGY   CQP US       18,102.0     (784.0)      15.0
CINEPLEX INC      CGX CN        2,271.5      (39.4)    (219.5)
CINEPLEX INC      CPXGF US      2,271.5      (39.4)    (219.5)
COMMUNITY HEALTH  CYH US       14,455.0     (824.0)   1,066.0
COMPOSECURE IN-A  CMPO US         201.0     (205.8)      98.5
CONDUIT PHARMACE  CDT US           12.0       (1.1)       5.8
CONSENSUS CLOUD   CCSI US         647.3     (176.1)      53.9
CONX CORP         CONXU US         22.0      (18.1)      (4.0)
CONX CORP-A SHRS  CONX US          22.0      (18.1)      (4.0)
COOPER-STANDARD   CPS US        1,872.3      (89.7)     247.3
CORBUS PHARMACEU  CRBP US          28.3       (6.9)      (8.3)
CORE SCIENTIFIC   CORZ US         712.2     (596.9)    (391.4)
CORNER GROWTH AC  COOLU US          4.7       (4.6)      (3.5)
CORNER GROWTH AC  COOL US           4.7       (4.6)      (3.5)
CPI CARD GROUP I  PMTS US         293.7      (51.9)     115.9
CYTOKINETICS INC  CYTK US         824.3     (386.3)     525.4
DELEK LOGISTICS   DKL US        1,642.2     (161.9)     (14.3)
DELL TECHN-C      DELL US      82,089.0   (2,309.0)   (12,547)
DENNY'S CORP      DENN US         464.8      (62.7)     (59.3)
DIGITALOCEAN HOL  DOCN US       1,461.0     (313.7)     310.3
DINE BRANDS GLOB  DIN US        1,740.3     (251.0)    (102.7)
DOMINO'S PIZZA    DPZ US        1,674.9   (4,070.4)     269.9
DOMINO'S PIZZA    DPZ-RM RM     1,674.9   (4,070.4)     269.9
DOMO INC- CL B    DOMO US         225.7     (153.5)     (84.1)
DROPBOX INC-A     DBX US        2,983.5     (165.8)     315.1
DROPBOX INC-A     DBX-RM RM     2,983.5     (165.8)     315.1
EMBECTA CORP      EMBC US       1,217.8     (793.5)     392.9
ESPERION THERAPE  ESPR US         205.8     (455.0)      44.8
ETSY INC          ETSY US       2,685.4     (543.7)     859.7
ETSY INC          ETSY-RM RM    2,685.4     (543.7)     859.7
EVOLUS INC        EOLS US         189.0      (20.7)      64.1
FAIR ISAAC CORP   FICO US       1,593.5     (725.8)     132.2
FAT BRANDS I-CLB  FATBB US      1,388.2     (255.9)    (155.6)
FAT BRANDS-CL A   FAT US        1,388.2     (255.9)    (155.6)
FENNEC PHARMACEU  FRX CN           26.9      (11.6)      17.3
FENNEC PHARMACEU  FENC US          26.9      (11.6)      17.3
FERRELLGAS PAR-B  FGPRB US      1,621.0     (193.3)     215.7
FERRELLGAS-LP     FGPR US       1,621.0     (193.3)     215.7
FG ACQUISITION-A  FGAA/U CN         3.6      (17.0)      (5.1)
FIBROGEN INC      FGEN-RM RM      423.5     (162.2)     113.9
FOGHORN THERAPEU  FHTX US         285.9      (77.2)     181.7
FORTINET INC      FTNT US       7,258.9     (463.4)     709.3
FORTINET INC      FTNT-RM RM    7,258.9     (463.4)     709.3
GALECTIN THERAPE  GALT US          28.2      (60.2)      12.0
GCM GROSVENOR-A   GCMG US         504.9     (111.2)     110.3
GRINDR INC        GRND US         444.6      (18.3)      11.1
GROUPON INC       GRPN US         571.0      (40.3)    (113.6)
H&R BLOCK INC     HRB US        2,776.3     (772.7)     153.3
H&R BLOCK INC     HRB-RM RM     2,776.3     (772.7)     153.3
HERBALIFE LTD     HLF US        2,809.4   (1,060.3)     121.7
HERON THERAPEUTI  HRTX-RM RM      222.5      (34.0)     109.1
HILTON WORLDWIDE  HLT US       15,401.0   (2,347.0)  (1,108.0)
HILTON WORLDWIDE  HLT-RM RM    15,401.0   (2,347.0)  (1,108.0)
HP INC            HPQ US       35,846.0   (1,640.0)  (6,999.0)
HP INC            HPQ-RM RM    35,846.0   (1,640.0)  (6,999.0)
IMMUNITYBIO INC   IBRX US         504.5     (585.9)     235.8
INSEEGO CORP      INSG-RM RM      121.8     (102.1)       2.3
INSMED INC        INSM US       1,329.8     (331.9)     703.4
INSPIRED ENTERTA  INSE US         304.7      (72.5)      55.5
INTUITIVE MACHIN  LUNR US          85.9      (53.4)     (51.8)
IRONWOOD PHARMAC  IRWD US         471.1     (346.3)     (42.8)
JACK IN THE BOX   JACK US       2,887.3     (708.2)    (238.0)
LESLIE'S INC      LESL US         998.5     (198.6)     187.5
LINDBLAD EXPEDIT  LIND US         831.3     (113.8)     (74.7)
LOWE'S COS INC    LOW US       41,795.0    (15,050)   3,503.0
LOWE'S COS INC    LOW-RM RM    41,795.0    (15,050)   3,503.0
LUMINAR TECHNOLO  LAZR-RM RM      512.4     (224.7)     266.7
MADISON SQUARE G  MSGS US       1,368.4     (339.2)    (344.8)
MADISON SQUARE G  MSGE US       1,420.3     (102.0)    (287.8)
MANNKIND CORP     MNKD US         475.2     (246.2)     269.3
MARBLEGATE ACQ-A  GATE US           6.9      (14.7)      (0.3)
MARBLEGATE ACQUI  GATEU US          6.9      (14.7)      (0.3)
MARRIOTT INTL-A   MAR US       25,674.0     (682.0)  (4,451.0)
MARRIOTT INTL-A   MAR-RM RM    25,674.0     (682.0)  (4,451.0)
MATCH GROUP INC   MTCH US       4,507.9      (19.1)     739.5
MBIA INC          MBI US        2,606.0   (1,647.0)       -
MCDONALDS CORP    MCD US       56,146.8   (4,706.7)   1,127.4
MCDONALDS CORP    MCD-RM RM    56,146.8   (4,706.7)   1,127.4
MCKESSON CORP     MCK US       66,512.0   (1,682.0)  (4,021.0)
MCKESSON CORP     MCK-RM RM    66,512.0   (1,682.0)  (4,021.0)
MEDIAALPHA INC-A  MAX US          153.9      (94.4)      (5.1)
METTLER-TOLEDO    MTD US        3,355.6     (149.9)      49.1
METTLER-TOLEDO    MTD-RM RM     3,355.6     (149.9)      49.1
MSCI INC          MSCI US       5,518.2     (739.8)     (98.9)
MSCI INC          MSCI-RM RM    5,518.2     (739.8)     (98.9)
NATHANS FAMOUS    NATH US          42.9      (35.0)      21.1
NEW ENG RLTY-LP   NEN US          385.7      (65.4)       -
NIOCORP DEVELOPM  NB CN            24.1       (5.6)     (14.0)
NOVAGOLD RES      NG CN           126.9      (16.1)     118.1
NOVAGOLD RES      NG US           126.9      (16.1)     118.1
NOVAVAX INC       NVAX US       1,797.5     (716.9)    (491.2)
NUTANIX INC - A   NTNX US       2,729.5     (611.7)     917.6
NUTANIX INC - A   NTNX-RM RM    2,729.5     (611.7)     917.6
O'REILLY AUTOMOT  ORLY US      13,873.0   (1,739.3)  (2,103.1)
O'REILLY AUTOMOT  ORLY-RM RM   13,873.0   (1,739.3)  (2,103.1)
OMEROS CORP       OMER US         378.3      (25.0)     164.6
ORGANON & CO      OGN US       12,058.0      (70.0)   1,590.0
ORGANON & CO      OGN-RM RM    12,058.0      (70.0)   1,590.0
OTIS WORLDWI      OTIS US      10,117.0   (4,720.0)     (79.0)
OTIS WORLDWI      OTIS-RM RM   10,117.0   (4,720.0)     (79.0)
OUTLOOK THERAPEU  OTLK US          21.7      (24.3)     (25.6)
PAPA JOHN'S INTL  PZZA US         875.0     (442.8)     (73.6)
PELOTON INTERA-A  PTON US       2,569.4     (499.3)     733.1
PELOTON INTERA-A  PTON-RM RM    2,569.4     (499.3)     733.1
PHATHOM PHARMACE  PHAT US         413.8      (72.8)     358.7
PHILIP MORRIS IN  PM US        65,304.0   (9,446.0)  (6,628.0)
PHILIP MORRIS IN  PM-RM RM     65,304.0   (9,446.0)  (6,628.0)
PITNEY BOWES INC  PBI US        4,272.2     (368.6)     (38.5)
PLANET FITNESS-A  PLNT US       2,969.7     (119.0)     220.5
PORCH GROUP INC   PRCH US         899.4      (35.7)      18.9
PRAIRIE OPERATIN  PROP US          40.1      (64.0)      (4.0)
PROS HOLDINGS IN  PRO US          421.8      (77.9)      37.3
PTC THERAPEUTICS  PTCT US       1,895.7     (818.6)     615.5
RAPID7 INC        RPD US        1,505.3     (118.2)      64.7
RE/MAX HOLDINGS   RMAX US         577.2      (76.1)      27.2
REALREAL INC/THE  REAL US         446.9     (303.3)      47.1
REVANCE THERAPEU  RVNC US         478.5     (151.6)     249.6
RH                RH US         4,143.9     (297.4)     229.0
RINGCENTRAL IN-A  RNG US        1,944.9     (303.1)     216.1
RMG ACQUISITION   RMGCU US          7.0      (11.0)      (7.5)
RMG ACQUISITION   RMGC US           7.0      (11.0)      (7.5)
SBA COMM CORP     SBAC US      10,178.4   (5,135.8)    (879.0)
SCOTTS MIRACLE    SMG US        3,716.1     (385.4)     917.3
SEAGATE TECHNOLO  STX US        7,149.0   (1,814.0)      99.0
SEMTECH CORP      SMTC US       1,373.7     (307.2)     317.0
SIRIUS XM HOLDIN  SIRI US      10,374.0   (2,565.0)  (1,955.0)
SIX FLAGS ENTERT  SIX US        2,711.5     (377.0)    (334.8)
SKYE BIOSCIENCE   SKYE US          11.9       (2.1)      (2.3)
SLEEP NUMBER COR  SNBR US         950.9     (441.9)    (729.9)
SOLARMAX TECHNOL  SMXT US          97.1       (5.2)     (25.2)
SONIDA SENIOR LI  SNDA US         621.5      (66.5)     (68.5)
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        6,950.1     (495.9)   1,553.5
SPIRIT AEROSYS-A  SPR-RM RM     6,950.1     (495.9)   1,553.5
SQUARESPACE IN-A  SQSP US         921.8     (260.4)    (175.6)
STARBUCKS CORP    SBUX US      29,179.7   (8,608.9)  (2,826.1)
STARBUCKS CORP    SBUX-RM RM   29,179.7   (8,608.9)  (2,826.1)
SYMBOTIC INC      SYM US        1,324.3      171.9      161.2
SYNDAX PHARMACEU  SNDX US         612.9     (348.2)     522.8
TELOMIR PHARMACE  TELO US           5.3        2.2       (2.9)
TORRID HOLDINGS   CURV US         476.9     (211.7)     (53.0)
TRANSAT A.T.      TRZ CN        2,786.1     (840.2)    (209.0)
TRANSDIGM GROUP   TDG US       20,685.0   (3,506.0)   5,578.0
TRANSDIGM GROUP   TDG-RM RM    20,685.0   (3,506.0)   5,578.0
TRAVEL + LEISURE  TNL US        6,738.0     (917.0)     679.0
TRINSEO PLC       TSE US        3,029.2     (268.0)     521.5
TRIUMPH GROUP     TGI US        1,676.6     (670.3)     579.8
TRULEUM INC       TRLM US           2.0       (2.3)      (2.9)
UBIQUITI INC      UI US         1,334.9      (15.7)     817.9
UNISYS CORP       UIS US        1,965.4     (138.4)     320.1
UNITED HOMES GRO  UHG US          298.6      (31.2)     195.9
UNITED PARKS & R  PRKS US       2,625.0     (208.2)     (20.7)
UNITI GROUP INC   UNIT US       5,025.1   (2,484.1)       -
UROGEN PHARMA LT  URGN US         178.3      (65.2)     138.0
VECTOR GROUP LTD  VGR US          934.1     (741.8)     364.7
VERISIGN INC      VRSN US       1,749.0   (1,581.0)    (200.2)
VERISIGN INC      VRSN-RM RM    1,749.0   (1,581.0)    (200.2)
VTV THERAPEUTI-A  VTVT US          11.0      (18.5)       0.0
WAYFAIR INC- A    W US          3,474.0   (2,707.0)    (328.0)
WINGSTOP INC      WING US         377.8     (457.4)      73.3
WINMARK CORP      WINA US          29.0      (59.2)       6.3
WORKIVA INC       WK US         1,218.9      (89.4)     524.4
WPF HOLDINGS INC  WPFH US           0.0       (0.3)      (0.3)
WYNN RESORTS LTD  WYNN US      13,996.2   (1,100.9)   2,041.2
WYNN RESORTS LTD  WYNN-RM RM   13,996.2   (1,100.9)   2,041.2
XPONENTIAL FIT-A  XPOF US         528.7      (88.1)       4.9
YELLOW CORP       YELLQ US      2,147.6     (447.8)  (1,098.0)
YUM! BRANDS INC   YUM US        6,231.0   (7,858.0)     332.0
YUM! BRANDS INC   YUM-RM RM     6,231.0   (7,858.0)     332.0



                            *********

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 2024.  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 ***