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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

              Wednesday, April 17, 2024, Vol. 28, No. 107

                            Headlines

25 JAY STREET: Court OKs Interim Cash Collateral Access
301 W NORTH AVENUE: Wins Interim Cash Collateral Access
4011-4099 NW 34TH: Taps Fowler White Burnett as Litigation Counsel
ADMIRABLE HAVENS: Court OKs Interim Cash Collateral Access
ADVENTURE ENVIRONMENTAL: Seeks to Extend Plan Exclusivity to May 13

AMERICAN GREETINGS: S&P Affirms 'B' ICR, Outlook Stable
AMERICAN HOME: Gets OK to Hire Stevenson & Bullock as Counsel
AMICAS PIZZA: Seeks to Tap Anderson Law Group as Corporate Counsel
ARCH THERAPEUTICS: Receives $250,000 Advance Under Nov. 8 SPA
ARTIFICIAL INTELLIGENCE: Registers Up to 2.5 Billion Common Shares

AVINGER INC: Registers 2.05 Million Shares for Possible Resale
BAN RE GROUP: Taps Buechler Law Office as Bankruptcy Counsel
BEN'S CREEK: Voluntary Chapter 11 Case Summary
BLACK FORREST: Bankruptcy Administrator Unable to Appoint Committee
BLACKBERRY LTD: Reports Q4, Full Fiscal Year 2024 Results

BOISSON INC: Wins Cash Collateral Access Thru May 7
BRICK BY BRICK: Court OKs Cash Collateral Access Thru May 31
BRIDGE DIAGNOSTIC: Wins Interim Cash Collateral Access
BRIGANTE ENTERPRISE: Wins Interim Cash Collateral Access
BURGERFI INTL: KPMG Raises Going Concern Doubt

CAN BROTHERS: Court OKs Cash Collateral Access Thru June 30
CARLOS A. ROJAS: Seeks to Hire Schatzman & Schatzman as Counsel
CARTER BURKS: Court OKs Cash Collateral Access Thru May 29
CBS TRUCKING: Court OKs Cash Collateral Access Thru May 8
CENTERSTONE REALTY: Seeks Cash Collateral Access

CFN ENTERPRISES: RBSM LLP Raises Going Concern Doubt
CHARTER COMMUNICATIONS: Fitch Revises Feb. 21 Ratings Release
CHIPLEY'S FAMILY: Trustee Taps Fife M. Whiteside as Special Counsel
CHRISTIAN'S PLACE: Taps Patrick R. Cramer CPA as Accountant
CYTOSORBENTS CORP: Implements Salary Reduction for Key Executives

DELAWARE VALLEY MGMT: AB Private Marks $3.9MM Loan at 43% Off
DELAWARE VALLEY MGMT: AB Private Marks $415,955 Loan at 43% Off
DELAWARE VALLEY MGMT: AB Private Marks $614,439 Loan at 43% Off
DIOCESE OF SACRAMENTO: U.S. Trustee Appoints Creditors' Committee
DOW RUMMEL: Fitch Affirms 'BB' Rating on 2016/2017 Facility Bonds

ECSPONENT HOLDINGS: TriLinc Global Marks $5.6MM Loan at 50% Off
EMERALD ISLES: Court OKs Cash Collateral Access Thru May 29
EVOLVE IP LLC: AB Private Marks $109,972 Loan at 17% Off
EVOLVE IP LLC: AB Private Marks $566,868 Loan at 18% Off
EVOLVE IP LLC: AB Private Marks $6.3MM Loan at 18% Off

FARGO BREWING: Case Summary & 20 Largest Unsecured Creditors
FARWAY MARINA: Seeks to Hire Scher & Scher as Litigation Counsel
FINANCE OF AMERICA: Libman Family Holdings Reports Equity Stakes
FLOWER TURBINES: SetApart FS Raises Going Concern Doubt
FRANKLIN SQUARE: S&P Rates New Senior Secured Credit Facility 'BB'

FYE SPORTS: Court OKs Interim Cash Collateral Access
G & G TOWERING: Seeks to Hire Cooper & Scully as General Counsel
GROUNDSWELL MMA: Seeks to Hire Tydings & Rosenberg LLP as Counsel
GUZZINO COMMERCIAL: Available Cash & Business Income to Fund Plan
HAMILTON ELITE: Banned From Using Cash Collateral

HARRISBURG'S HOMETOWN: Court OKs Cash Access on Final Basis
HART INC: Fine-Tunes Plan Documents
HILLTOP WEST: Voluntary Chapter 11 Case Summary
HIRAM COLLEGE: S&P Affirms 'BB' Long-Term Rating on 2015 Bonds
HIS STORY: Gets OK to Sell Personal Property to Maitland 175

HOLLYWOOD LOFTS: Case Summary & 20 Largest Unsecured Creditors
HOSPITALITY HOLDING: Court OKs Cash Collateral Access Thru May 30
INNOVATIVE MAINTENANCE: Taps Magee Goldstein Lasky as Attorney
JOANN INC: $142MM DIP Loan from Wilmington Savings Has Final OK
JOHNSTON & RHODES: Wins Interim Cash Collateral Access

LIVINGSTON TOWNSHIP: Wins Cash Collateral Access Thru June 1
LS GROUP: Moody's Affirms 'B2' CFR & Rates 1st Lien Loan 'B2'
MASTERWORK ELECTRONICS: Star Mountain Marks $8.5MM Loan at 19% Off
METRO COURIER: Court OKs Cash Collateral Access Thru July 31
MILLENKAMP CATTLE: Seeks Approval to Hire Dentons as Lead Counsel

MILLENKAMP CATTLE: Seeks to Tap Johnson May as Legal Counsel
MILLENKAMP CATTLE: Seeks to Tap Kander LLC as Financial Advisor
MINIMALLY INVASIVE: Voluntary Chapter 11 Case Summary
MITCHELL PURCHASING: Wins Access to Medallion's Cash Collateral
MR. COOPER: S&P Alters Outlook to Positive, Affirms 'B' ICR

PARAMETRIC SOLUTIONS: Court OKs Interim Cash Collateral Access
PARLEMENT TECHNOLOGIES: Case Summary & 20 Top Unsecured Creditors
PDC WELLNESS: S&P Affirms 'B-' ICR, Outlook Negative
PERATON CORP: S&P Alters Outlook to Negative, Affirms 'B' ICR
PG&E CORP: Fitch Alters Outlook on 'BB+' IDR to Positive

PHILMAR STUDIOS: U.S. Trustee Unable to Appoint Committee
PLV ELECTRIC: Seeks Cash Collateral Access
PROFUNDITY LLC: Seeks to Hire Jetcraft Global as Aircraft Broker
QUEST BIDCO: Muzinich BDC Marks $12.08MM Loan at 15% Off
RAMJAY INC: Trustee Seeks to Hire Stinson LLP as Legal Counsel

RCP ENCORE: AB Private Virtually Writes Off $2.8MM Loan
RESTIERI HEALTHCARE: Wins Interim Cash Collateral Access
RJQ COMPANIES: Seeks Cash Collateral Access
ROBERTSHAW US: Seeks to Hire Grant Thornton as Transaction Advisor
ROCKET SOFTWARE: S&P Rates New $1BB Senior Secured Notes 'B-'

S&B RESTAURANTS: Court OKs Interim Cash Collateral Access
SEABURY, CT: Fitch Affirms 'BB' LongTerm IDR, Outlook Stable
SEMILEDS CORP: Reports Q2 Fiscal Year 2024 Financial Results
SOCAL CLIMATE: Wins Cash Collateral Access Thru April 25
SPARTAN GROUP: Files Emergency Bid to Use Cash Collateral

TEXAS CONTRACT: Star Mountain Marks $4.9MM Loan at 15% Off
TOMLINSON TRANSPORT: U.S. Trustee Unable to Appoint Committee
TUTOR PERINI: S&P Alters Outlook to Stable, Affirms 'B-' ICR
UA LEASING: Unsecureds Will Get 1% of Claims over 5 Years
UNIVERSAL SEATING: Files Emergency Bid to Use Cash Collateral

USBID INC: Star Mountain Marks $7.1MM Loan at 78% Off
USIVALE INDUSTRIA: TriLinc Global Marks $600,060 Loan at 24% Off
VAUGHN COLLEGE: S&P Lowers 2016a Revenue Bonds Rating to 'B+'
VENUS CONCEPT: Registers 874,990 Shares for Possible Resale
VIVAKOR INC: Releases Investor Presentation

WILSON BUILDING: Court OKs Cash Collateral Access Thru July 31
WINTER GARDEN: Court OKs Cash Collateral Access Thru May 15
WOM SA: U.S. Trustee Appoints Creditors' Committee
Y.Z.P. INC: Case Summary & One Unsecured Creditor

                            *********

25 JAY STREET: Court OKs Interim Cash Collateral Access
-------------------------------------------------------
The U.S. Bankruptcy Court for the Eastern District of New York
authorized 25 Jay Street LLC to use cash collateral, on an interim
basis, in accordance with the budget.

Wells Fargo Bank, National Association, as Trustee for the benefit
of the registered holders of Benchmark 2020-B17, Commercial
Mortgage Pass-Through Certificates, Series 2020-B17, acting by and
through its special servicer, Midland Loan Services, a division of
PNC Bank, National Association has an interest in the Debtor's cash
collateral.

As of the petition date of the Bankruptcy, the Debtor was a party
to the Consolidated Mortgage dated January 29, 2020, in the
principal sum of $18.5 million which mortgage was assigned to
Lender by an Assignment of Mortgage as of dated June 23, 2020.

On February 14, 2023, Lender commenced a foreclosure action,
pending in the U.S. District Court for the Eastern District of New
York.

As adequate protection, the Lender is granted valid and
automatically perfected first-priority replacement liens on and
replacement security interests in and upon the Property and all
personal property which constituted the Lender's Collateral as of
the Petition Date.

To the extent such adequate protection is insufficient to
adequately protect the Lender from any diminution of its interest,
the Lender is granted a superpriority administrative expense claim
against all of the Debtor's assets and all of the other benefits
and protections allowable under 11 U.S.C. Sections 503(b) and
507(b).

On or before the 10th day of each month, the Debtor will pay the
amount of $60,000 to the Lender. In addition, if after making the
required $60,000 monthly payment to Lender the Debtor will have
cash on hand in excess of $75,000, the Debtor will pay all cash in
excess of $75,000 to the Lender by the 15th day of each month.

A final hearing on the matter is set for May 3, 2024 at 10:30 a.m.

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

                      About 25 Jay Street LLC

25 Jay Street LLC is a New York limited liability company with its
principal place of business at 77 Box Street, Brooklyn, New York
which owns a mixed-use apartment building located at 25 Jay Street,
Brooklyn, NY 11222. The Property, which is in the DUMBO
neighborhood of Brooklyn, New York and was built in 1920, has 5
stories, consisting of 37 residential units and 4 retail spaces on
the ground floor, and has a monthly rental income of approximately
$158,000.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D. N.Y. Case No. 23-44083) on November 7,
2023. In the petition signed by Joseph Torres, Jr., managing
member, the Debtor disclosed up to $50 million in both assets and
liabilities.

Judge Elizabeth S. Stong oversees the case.

Joel M. Shafferman, Esq., at Kucker Marino Winiarsky & BIttens,
LLP, represents the Debtor as legal counsel.


301 W NORTH AVENUE: Wins Interim Cash Collateral Access
-------------------------------------------------------
The U.S. Bankruptcy Court for the Northern District of Illinois,
Eastern Division, authorized 301 W North Avenue, LLC to use the
cash collateral of BDS III Mortgage Capital G LLC up to $30,000, on
an interim basis, in accordance with the budget, with a 10%
variance.

The Debtor requires the use of BDS's cash collateral in order to
maintain the value of the Real Estate and to continue its related
business operations pending the confirmation of a chapter 11 plan.

On June 12, 2023, the Debtor entered into a Property Management
Agreement with Daniel Management Group, Inc. for the non-exclusive
management of the Debtor's Property.

To re-finance the debt incurred in connection with the purchase and
construction of the Real Estate, the Debtor obtained financing from
BDS Mortgage Capital J, LLC, a Delaware Limited liability company
pursuant to the following documents, as amended:

a. Promissory Note, dated September 23, 2020, by Debtor in favor of
Original Lender, in the original principal amount of $26 million;

b. Loan Agreement, dated September 23, 2020, between Debtor and
Original Lender; and

c. Mortgage, Assignment of Leases and Rents, Security Agreement and
Fixture Filing dated September 23, 2020, granted by Debtor in favor
of the Original Lender, and recorded against the Real Estate on or
about October 14, 2020.

The Original Lender assigned its interest in the Loan Documents to
BDS.

As of December 1, 2023, BDS asserted that the total amount due and
owing under the Loan Documents was $28.5 million.

The Debtor believes that BDS will assert that its claims are
secured by perfected, valid and enforceable liens on the Real
Estate and the rents and other income that it generates. The Debtor
concedes that BDS has a perfected and enforceable lien upon rents
collected post-petition, BDS does not have a lien upon the
Pre-Petition Cash.

The Debtor's right to use cash collateral will terminate on the
earlier to occur of the following: (a) an Event of Default, (b) an
order of the Court terminating the use of cash collateral; or (c)
May 1, 2024 at 5 p.m.

As adequate protection for any use and diminution in the value of
any of the Secured Lender's interests in the Prepetition
Collateral, including cash collateral, the Secured Lender is
granted, retroactive to the Petition Date and without the necessity
of any additional documentation or filings, valid, enforceable,
non-avoidable, fully-perfected first priority senior security
interests in and liens upon (i) any property that the Debtor
acquires after the Petition Date.

As additional adequate protection, and consistent with the Budget,
the Debtor will pay the Secured Lender at least $60,000 in cash for
each month during which the Agreed Order remains in effect.

As additional adequate protection, if and to the extent that the
Adequate Protection Liens prove insufficient to adequately protect
the interests of the Secured Lender in the Collateral, then the
Secured Lender will have a super-priority administration claim
against the Debtor under 11 U.S.C. Section 507(b). The
Superpriority Claim will constitute and will be, pursuant to 11
U.S.C. Section 364(c)(1), a claim in the Case with priority over
any and all administrative expenses of the kinds specified in 11
U.S.C. Section 503(b) or 507(b) and over any and all administrative
expenses or other claims arising, whether or not such expenses or
claims may become secured by a judgment lien or other
non-consensual lien, levy, or attachment, subject solely to the
Carve-Out.

These events constitute an "Event of Default":

     (i) any material violation or material breach of any of the
terms of the Agreed Order by the Debtor;

    (ii) conversion of the Case to a case under Chapter 7 of the
Bankruptcy Code;

   (iii) the appointment of a trustee or an examiner in the Case;

    (iv) the dismissal of the Case;

     (v) the lifting of the automatic stay under 11 U.S.C. section
362 with respect to any Collateral;

    (vi) entry of an order by the Court that grants a lien or
security interest which is senior in priority to, or pari passu
with, any lien or security interest of the Secured Lender in the
Prepetition Collateral or the Adequate Protection Liens,

   (vii) the further prosecution of the Motion or the filing of a
different motion by the Debtor seeking the entry of an order by the
Court that the Pre-Petition Cash does not constitute cash
collateral, or

  (viii) the entry of any order modifying, reversing, revoking,
staying, rescinding, vacating, or amending the Agreed Order without
the prior express written consent of the Secured Lender.

A status hearing on the matter is set for May 1, 2024 at 10:30
a.m.

A copy of the order is available at https://urlcurt.com/u?l=Us6cwG
from PacerMonitor.com.

                About 301 W North Avenue, LLC

301 W North Avenue, LLC is engaged in activities related to real
estate.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. N.D. Ill. Case No. 24-02741) on February
27, 2024. In the petition signed by F. Martin Paris, Jr., president
of MK Manager Corp. as manager of Debtor, the Debtor disclosed up
to $50 million in both assets and liabilities.

Judge Donald R. Cassling oversees the case.

Robert Glantz Much Shelist, P.C., Esq. at MUCH SHELIST PC,
represents the Debtor as legal counsel.


4011-4099 NW 34TH: Taps Fowler White Burnett as Litigation Counsel
------------------------------------------------------------------
4011-4099 NW 34th Street, LLC seeks approval from the U.S.
Bankruptcy Court for the Southern District of Florida to hire Juan
C. Zorrilla of Fowler White Burnett as its special litigation
counsel.

The firm will assist the Debtor in any contested matters and/or
adversary proceedings.

The firm will be paid at these rates:

     Juan C. Zorrilla     $550 per hour
     Attorneys            $300 to $525 per hour
     Law Clerks           $150 per hour

Juan C. Zorrilla, a shareholder of Fowler White, assured the Court
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 estate.

Fowler White can be reached at:

       Juan C. Zorrilla, Esq.
       FOWLER WHITE BURNETT PA
       1395 Brickell Avenue, 14th Floor
       Miami, FL 33131
       Tel: (305) 789-9200
       Fax: (305) 789-9201
       Email: jzorrilla@fowler-white.com

    About 4011- 4099 NW 34th Street

4011- 4099 NW 34th Street, LLC is the owner of real property
located at 4011-4090 NW 34th Street, Lauderhill, Fla., valued at $2
million.

4011- 4099 NW 34th Street filed Chapter 11 petition (Bankr. S.D.
Fla. Case No. 23-19421) on Nov. 16, 2023. In the petition signed by
Jose Gaspard Morell, an authorized officer, the Debtor disclosed
$2,054,566 in total assets and $590,001 in total liabilities.

Judge Corali Lopez-Castro oversees the case.

The Debtor tapped Zach B. Shelomith, Esq., and Christian
Somodevilla, Esq., at LSS Law as bankruptcy counsel and Hal
Levenberg at Yip Associates as accountant.


ADMIRABLE HAVENS: Court OKs Interim Cash Collateral Access
----------------------------------------------------------
The U.S. Bankruptcy Court for the Northern District of Georgia,
Newnan Division, authorized Admirable Havens, LLC to use cash
collateral, on an interim basis, in accordance with the budget.

The Debtor requires the use of cash collateral to fund critical
operations.

The Debtor asserts that it is allegedly a borrower on certain loans
with various lenders, which may assert security interests in
certain of the Debtor's personal property.

To provide adequate protection for the Debtor's use of cash
collateral, the Lenders, to the extent they hold a valid lien,
security interest, or right of setoff as of the Petition Date under
applicable law, are granted a valid and properly perfected
replacement lien on all property acquired by the Debtor after the
Petition Date that is the same or similar nature, kind, or
character as the Lenders' respective pre-petition collateral. The
Adequate Protection Lien will be deemed automatically valid and
perfected upon entry of the Order.

A final hearing on the matter is set for May 22, 2024 at 10:20 am.

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

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

         $100 for the week beginning April 22, 2024; and
       $1,965 for the week beginning April 29, 2024.

                       About Admirable Havens

Admirable Havens, LLC filed a petition under Chapter 11, Subchapter
V of the Bankruptcy Code (Bankr. N.D. Ga. Case No. 24-10446) on
April 1, 2024, with $500,001 to $1 million in assets and $100,001
to $500,000 in liabilities.

Judge Paul Baisier oversees the case.

William A. Rountree at Rountree Leitman Klein & Geer, LLC
represents the Debtor as legal counsel.


ADVENTURE ENVIRONMENTAL: Seeks to Extend Plan Exclusivity to May 13
-------------------------------------------------------------------
Adventure Environmental, Inc., asked the U.S. Bankruptcy Court to
extend its exclusivity periods to file a plan of reorganization and
obtain acceptance thereof to May 13 and July 10, 2024,
respectively.

The Debtor is a land and sea environmental restoration and disaster
response contracting firm.

The Debtor intends to file a plan of reorganization that will
provide, inter alia, for payment to holders of allowed claims, over
time, in an amount that is in excess of what creditors would
receive in a Chapter 7 proceeding.

The Debtor explains that it has a number of unresolved
contingencies. Since the filing of the first Motion to Extend, the
Debtor and City National have made significant progress in reaching
an agreement regarding potential modified terms for the Main Street
Lending Loan, but require additional time to finalize the details
for same.

The Debtor submits that it has a reasonable prospect for filing a
viable plan of reorganization because it has a positive cash flow,
which will be sufficient to provide a substantial distribution to
creditors.

Furthermore, the Debtor has vast experience in land and sea
environmental restoration and disaster response and has secured
bids on numerous projects which have either recently begun or will
begin in the near future. As such, the Debtor's monthly income will
increase from the projects as they are completed.

The Debtor asserts that the request is being made to ensure the
continued management of its business affairs and continued
negotiation with its creditors, as well as to preserve the Debtor's
possibility of reorganization and going concern value for the
benefit of creditors.

Adventure Environmental, Inc. is represented by:

     Christian Somodevilla, Esq.
     LSS Law
     2 South Biscayne Boulevard, Suite 2200
     Miami, FL 33131
     Telephone (305) 894-6163
     Facsimile (305) 503-9447

                 About Adventure Environmental

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., is
the Debtor's legal counsel.


AMERICAN GREETINGS: S&P Affirms 'B' ICR, Outlook Stable
-------------------------------------------------------
S&P Global Ratings affirmed its ratings on U.S.-based greeting card
maker American Greetings Corp. (AG), including the 'B' issuer
credit rating. Also, S&P assigned its 'B' issue-level rating to the
company's proposed $800 million senior secured first-lien term
loan. The recovery rating is '3', indicating its expectation for
meaningful (50%-70%; rounded estimate: 55%) recovery in the event
of a default. S&P will withdraw its ratings on the existing $402
million senior secured first-lien term loan and 8.750% senior
unsecured notes upon repayment.

S&P said, "Concurrently, we lowered our issue-level rating on the
company's existing $250 million revolving credit facility to 'B'
from 'B+' due to the increased amount of first-lien debt resulting
from the proposed transaction. We revised the recovery rating on
the debt to '3' from '2', indicating our expectation for meaningful
(50%-70%; rounded estimate: 55%) recovery in the event of a
default.

"The stable outlook reflects our expectation that AG will manage
leverage near the low-4x area over the next 12 months. However,
given the financial policies demonstrated by the company and its
financial sponsor, the risk of a releveraging event resulting in
leverage above 5x remains. It also reflects our expectations for
low-single-digit annual revenue growth, with EBITDA margin of about
22% and reported free operating cash flow (FOCF) generation above
$55 million in fiscal 2025.

"Our ratings affirmation reflects our expectation for leverage near
4x despite the meaningful increase in debt from the proposed
dividend recapitalization."

AG launched a recapitalization consisting of a proposed $800
million senior secured first-lien term loan that will be used to
pay a $300 million dividend and repay its existing $402 million
senior secured first-lien term loan due in 2028 ($398 million
currently outstanding) and remaining $162.5 million outstanding on
its 8.750% senior unsecured notes due in 2025. The proposed
transaction also includes extending the maturity of its $250
million revolving credit facility to 2029 from 2026.

The proposed transaction adds about $239 million of debt to the
company's capital structure to fund a $300 million shareholder
distribution, increasing S&P Global Ratings-adjusted LTM leverage
to 4.2x from 3.3x as of Nov. 24, 2023. The proposed shareholder
distribution would be the largest issued in the company's history
should the transaction successfully close. This follows the
company's completed amend-and-extend transaction and $100 million
shareholder distribution last year. Historically, AG has paid over
$200 million of dividends since being acquired in calendar year
2018 by financial sponsor Clayton, Dubilier & Rice (CD&R), and we
continue to expect incremental dividends over time using both debt
and cash flow. At the time of the acquisition, S&P Global
Ratings-adjusted leverage reached 6.2x at the end of fiscal 2019,
which included a $145 million shareholder distribution, which
illustrates the company's willingness to take leverage above 5x.
While S&P doesn't expect leverage to reach these levels given a now
higher interest rate environment and improvements to EBITDA from
cost-cutting actions, S&P doesn't exclude the possibility for
leverage to be above 5x due to its track record.

The proposed transaction addresses its upcoming debt maturities.

The proposed extension alleviates concerns about upcoming
refinancing risk because it repays $162.5 million of its 8.750%
senior unsecured notes (representing about 30% of the company's
reported debt as of Nov. 24, 2023) that would have become current
this year, and it extends the maturity of its $250 million
revolving credit facility (fully undrawn as of Nov. 24, 2023) to
2029. The transaction eliminates liquidity concerns that would have
emerged if the unsecured notes were to become current. It also
eliminates concerns over the revolver becoming current and removed
from our liquidity analysis as a source, which is important because
the company does use it to fund working capital needs for key
holidays such as Valentine's Day and Christmas.

S&P expects modest annual revenue growth and EBITDA margins of
about 22% over the next year given the company's dependence on
paper greeting cards, which it continues to view as a mature
industry in secular decline.

In fiscal 2024, the company faced demand challenges stemming from
inflationary pressures and weak consumer discretionary spending.
However, the company benefited from materially lower supply chain
and raw material costs, resulting in minimal changes to EBITDA
margin from last year. AG has also taken a lot of costs out of the
business, and there is uncertainty around further reductions to
improve margins given the many internal cost-savings that have
already been identified and realized since being acquired. S&P
said, "Paper greeting cards represent a majority of the company's
total revenue and have limited growth opportunities from pricing
and innovation, as we continue to view the industry as mature and
in secular decline. While over time this segment as a percentage of
sales could potentially fall to as low as 50%, we have yet to see a
material shift in the company's product mix. We forecast the
company to grow in the low-single-digit percent area through
continued distribution gains at key retailers, both domestically
and internationally, resulting in higher unit volume through a
larger retail footprint. We forecast higher marketing and
distribution costs to support revenue growth, resulting in margin
contraction over the next 12 months."

AG is a good cash flow generator, and S&P expects reported FOCF of
at least $50 million over the next two years.

The company has generated reported FOCF above $100 million over the
past several years. This is supported by the company's minimal
capital expenditure (capex) needs; predictable seasonality around
holidays/celebration events; and long-term wholesale contracts with
key retailers, which provides stability to the company's sales and
distribution. S&P expects the company will continue to generate
similar reported FOCF in the near term as it continues its normal
cadence of operations and maintains its leading position in the
paper greeting card industry.

S&P could lower the ratings if AG sustains leverage above 7x. It
believes this could occur if:

-- Operating performance is below expectations as the inflationary
environment pressures consumer discretionary spending, and
cost-management efforts are not sufficient to avoid substantial
EBITDA erosion;

-- Demand for the company's core products materially fall due to
secular declines in the paper greeting card industry; and

-- AG adopts a more aggressive financial policy by funding large
debt-financed acquisitions or dividends.

Although unlikely given financial-sponsor ownership, we could raise
our ratings if we expect leverage to be sustained below 5x. This
could occur if:

-- There is a demonstrated commitment to a financial policy
consistent with maintaining leverage below 5x; and

-- S&P forecasts AG maintaining leverage below 5x as a result of
organic growth and disciplined use of cash flows for debt
repayment.



AMERICAN HOME: Gets OK to Hire Stevenson & Bullock as Counsel
-------------------------------------------------------------
American Home Fitness Co. LLC received approval from the U.S.
Bankruptcy Court for the Eastern District of Michigan to hire
Stevenson & Bullock, P.L.C. as its counsel.

The firm will provide these services:

   a. prepare all schedules, applications, motions, orders, and
reports, and to appear at bankruptcy court hearings on behalf of
the Debtor, in the bankruptcy case; and

   b. generally counsel the Debtor in all legal matters during the
Chapter 11 case; whereby the Debtor has retained S&B for the
purposes of representing it in all bankruptcy related matters, and
representation in negotiations and proceedings pertaining to the
Chapter 11 bankruptcy case.

The firm received from the Debtor a retainer of $29,699.90.

Charles Bullock, Esq., a member at Stevenson & Bullock, PLC
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:

     Charles D. Bullock, Esq.
     Elliot G. Crowder, Esq.
     STEVENSON & BULLOCK, PLC
     26100 American Drive, Suite 500
     Southfield, MI 48034
     Tel: (248) 354-7906
     Fax: (248) 354-7907
     Email: cbullock@sbplclaw.com
     Email: ecrowder@sbplclaw.com
  
       About American Home Fitness

Organized in 2001, American Home Fitness Co. LLC operates specialty
retail locations across Michigan specializing in the sale of home
fitness equipment. It is dedicated to providing families with
quality fitness equipment to enhance each customer's lifestyle and
health.

American Home Fitness filed a petition under Chapter 11, Subchapter
V of the Bankruptcy Code (Bankr. E.D. Mich. Case No. 24-43240) on
April 2, 2024, with $1 million to $10 million in assets and
$100,000 to $500,000 in liabilities. Eric R. Swanson, president,
signed the petition.

Judge Maria L. Oxholm presides over the case.

Charles D. Bullock, Esq. at Stevenson & Bullock, P.L.C. represents
the Debtor as legal counsel.


AMICAS PIZZA: Seeks to Tap Anderson Law Group as Corporate Counsel
------------------------------------------------------------------
Amicas Pizza, Microbrew & More, Inc. seeks approval from the U.S.
Bankruptcy Court for the District of Colorado to hire Anderson Law
Group as its corporate counsel.

Anderson Law will perform legal services to assist Debtor with
general corporate matters, document drafting provision of related
legal advice on as-need basis.

The firm will be paid at these rates:

     Tom Wagner          $400 per hour
     Stuart Anderson     $450 per hour
     Paralegals          $100 per hour

Thomas Wagner, attorney at Anderson Law Group, assured the court
that the firm does not hold or represent any interest adverse to
Debtor or its estate and is a "disinterested person" as that term
is defined in 11 U.S.C. Sec. 101(14).

The firm can be reached through:

     Thomas H. Wagner, Esq.
     ANDERSON LAW GROUP
     1000 N Coast Hwy
     Laguna Beach, CA 92651
     Phone: (949) 715-4303

       About Amicas Pizza Microbrews & More

Amicas Pizza Microbrews & More, Inc. owns and operates a pizza
restaurant offering wood-fired pies and craft beer in bright,
laid-back digs. The company is based in Salida, Colo.

The Debtor filed a petition under Chapter 11, Subchapter V of the
Bankruptcy Code (Bankr. D. Colo. Case No. 23-16046) on December 29,
2023, with up to $10 million in both assets and liabilities. Joli
Lofstedt, Esq., serves as Subchapter V trustee.

Judge Thomas B Mcnamara oversees the case.

The Debtor tapped Jeffrey A. Weinman, Esq., at Allen Vellone Wolf
Helfrich & Factor, PC as legal counsel; Ayn Hanselmann, CPA, at
Troiano & Hanselmann, Inc. as accountant; and Kaizen Management,
LLC as bookkeeper.


ARCH THERAPEUTICS: Receives $250,000 Advance Under Nov. 8 SPA
-------------------------------------------------------------
Arch Therapeutics, Inc. disclosed in a Form 8-K Report filed with
the U.S. Securities and Exchange Commission that on March 28, 2024,
certain purchaser parties (the "Advancing Purchasers") to the
previously disclosed Securities Purchase Agreement dated November
8, 2023, among the Company and the purchasers party thereto,
advanced the Company an aggregate of $250,000, which Advance is
being treated as partial prepayment of the purchase price for the
Advancing Purchasers under the SPA.

The Advance included the following terms: (i) if the Closing (as
defined in the SPA) does not occur on or before April 30, 2024, the
Advancing Purchasers shall have the option, in lieu of being repaid
the Advance, to purchase (A) pre-funded warrants to purchase up to
an aggregate of 484,963 shares of the Company's common stock, par
value $0.001 per share (using the SPA pre-funded warrant purchase
price of $0.5155 per pre-funded warrant) and (B) common warrants to
purchase up to an aggregate of 484,963 shares of Common Stock
(using the 100% warrant coverage provided in the SPA), in
satisfaction of the Company's obligation to repay the Advance to
the Advancing Purchasers and (ii) if the Common Stock has not been
approved by Nasdaq for listing on Nasdaq Capital Market by April
30, 2024, then by no later than May 2, 2024, the Company shall
issue to the Advancing Purchasers (A) additional prefunded warrants
to purchase up to an aggregate of 121,240 shares of Common Stock
(which represents a 25% addition) and (B) additional common
warrants to purchase up to an aggregate of 121,240 shares of Common
Stock.

                    About Arch Therapeutics Inc.

Framingham, MA-based Arch Therapeutics, Inc. is a biotechnology
company developing and marketing a products based on its innovative
AC5 self-assembling technology platform.

As of September 30, 2023, the Company had $1,958,189 in total
assets, $9,465,921 in total liabilities, and 7,507,732 in total
stockholders' deficit.

Los Angeles, CA-based Weinberg & Company, P.A., the Company's
auditor since 2024, issued a "going concern" qualification in its
report dated February 14, 2024, citing that during the year ended
September 30, 2023, the Company incurred a net loss and utilized
cash flows in operations, and has had recurring losses since
inception. These conditions raise substantial doubt about the
Company's ability to continue as a going concern.


ARTIFICIAL INTELLIGENCE: Registers Up to 2.5 Billion Common Shares
------------------------------------------------------------------
Artificial Intelligence Technology Solutions, Inc. filed a Form S-1
registration statement with the U.S. Securities and Exchange
Commission relating to the sale by the Selling Stockholder, GHS
Investments, LLC, of up to 2,500,000,000 shares of common stock,
par value $0.00001 per share. The Company will not receive proceeds
from the sale of the shares by the Selling Stockholder. However, it
may receive aggregate gross proceeds of up to $5.3 million from the
sale of its common stock registered herein to the Selling
Stockholder, pursuant to the March 22, 2023 Equity Financing
Agreement entered into with GHS (the "Purchase Agreement").
  
The Purchase Agreement provides that the Company may discretionally
sell to GHS up to $30,000,000 of shares of the Company's common
stock upon our issuance of Purchase Notices to GHS. The Selling
Stockholder will sell its Purchase Shares at prevailing market
prices or in privately negotiated transactions.

GHS is an underwriter within the meaning of the Securities Act of
1933, as amended, and any broker-dealers or agents that are
involved in selling the shares may be deemed to be "underwriters"
within the meaning of the Securities Act in connection with such
sales. In such event, any commissions received by such
broker-dealers or agents and any profit on the resale of the shares
purchased by them may be deemed to be underwriting commissions or
discounts under the Securities Act. The Company will bear all
costs, expenses and fees in connection with the registration of the
common stock. The Selling Stockholder will bear all commissions and
discounts, if any, attributable to its sales of its common stock.

A full-text copy of the prospectus is available at
https://tinyurl.com/yyyat9ny

             About Artificial Intelligence Technology

Headquartered in Ferndale, MI, Artificial Intelligence Technology
Solutions Inc. is an innovator in the delivery of artificial
intelligence-based solutions that empower organizations to gain new
insight, solve complex challenges and fuel new business ideas.
Through its next-generation robotic product offerings, AITX's RAD,
RAD-M and RAD-G companies help organizations streamline operations,
increase ROI, and strengthen business. AITX technology improves the
simplicity and economics of patrolling and guard services and
allows experienced personnel to focus on more strategic tasks.
Customers augment the capabilities of existing staff and gain
higher levels of situational awareness, all at drastically reduced
cost. AITX solutions are well-suited for use in multiple industries
such as enterprises, government, transportation, critical
infrastructure, education, and healthcare.

Deer Park, Illinois-based L J Soldinger Associates, LLC, the
Company's auditor since 2019, issued a "going concern"
qualification in its report dated June 14, 2023, citing that the
Company had a net loss of approximately $18 million, an accumulated
deficit of approximately $112 million and stockholders' deficit of
approximately $32 million as of and for the year ended February 28,
2023, and therefore there is substantial doubt about the ability of
the Company to continue as a going concern.

For the nine months ended Nov. 30, 2023, the Company had negative
cash flow from operating activities of $9,378,427. As of Nov. 30,
2023, the Company has an accumulated deficit of $125,535,116, and
negative working capital of $12,944,810.  Management does not
anticipate having positive cash flow from operations in the near
future.  The Company said these factors raise a substantial doubt
about the Company's ability to continue as a going concern within
the next 12 months.


AVINGER INC: Registers 2.05 Million Shares for Possible Resale
--------------------------------------------------------------
Avinger, Inc. filed with the U.S. Securities and Exchange
Commission its Form S-3 relating to the offering and resale, from
time to time, by the selling stockholder, Zylox Tonbridge Medical
Limited, of up to 2,046,943 shares of the Company's common stock,
par value $0.001 per share issued or issuable to the Selling
Stockholder including (i) 75,327 shares of Common Stock issued by
the Company on March 5, 2024 pursuant to a securities purchase
agreement for a private placement entered into on March 4, 2024,
and (ii) 1,971,616 shares of Common Stock issuable upon the
conversion of unregistered Series F convertible preferred stock,
par value $0.001 per share ("Series F Preferred Stock"), which was
also issued in the Private Placement.

The Selling Stockholder may sell all or a portion of the shares of
Common Stock beneficially owned by it and offered hereby from time
to time directly or through one or more underwriters,
broker-dealers, or agents. The Selling Stockholder may offer its
shares at prevailing market prices or privately negotiated prices.

A full-text copy of the prospectus is available at
https://tinyurl.com/hwewrvf6



Headquartered in Redwood City, California, Avinger, Inc. --
http://www.avinger.com-- is a commercial-stage medical device
company that designs and develops image-guided, catheter-based
system for the diagnosis and treatment of patients with Peripheral
Artery Disease (PAD).  The Company designs, manufactures, and sells
a suite of products in the United States and select international
markets.

San Francisco, California-based Moss Adams LLP, the Company's
auditor since 2017, issued a "going concern" qualification in its
report dated March 20, 2024, citing that the Company's recurring
losses from operations and its need for additional capital raise
substantial doubt about its ability to continue as a going concern.


BAN RE GROUP: Taps Buechler Law Office as Bankruptcy Counsel
------------------------------------------------------------
BAN RE Group seeks approval from the U.S. Bankruptcy Court for the
District of Colorado to hire Buechler Law Office, LLC, as its
counsel.

The firm will render these services:

     a. prepare all necessary reports, orders and other legal
papers required in this Chapter 11 proceeding;

     b. perform all legal services for Debtor as
Debtor-in-Possession which may become necessary; and

     c. represent the Debtor in any litigation which the Debtor
determines is in the best interest of the estate.

The professionals' hourly rates are as follows:

     K. Jamie Buechler          $495 per hour
     David M. Rich              $495 per hour
     Michael Lamb               $350 per hour
     Jordan (Thomas) O'Connell  $150 per hour
     Mark P. Melmed             $150 per hour
     Paralegals                 $125 per hour

The firm received a retainer in the amount of $10,338.

As disclosed in the court filings, Buechler Law Office does not
hold or represent any interest adverse to the Debtor and the
bankruptcy estate, except as stated herein and as described in the
affidavit, and is a "disinterested person" as that term is defined
in 11 U.S.C. Sec. 101(14).

The firm can be reached through:

     K. Jamie Buechler, Esq.
     Michael C. Lamb, Esq.
     BUECHLER LAW OFFICE, LLC  
     999 18th Street, Suite 1230-S
     Denver, CO 80202
     Tel: (720) 381-0045
     Fax: (720) 381-0382
     Email: jamie@kjblawoffice.com
            mcl@kjblawoffice.com

                About BAN RE Group

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

BAN RE Group, LLC filed its voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. D. Colo. Case No.
24-11561) on April 2, 2024, listing $10 million to $50 million in
assets and $1 million to $10 million in liabilities. The petition
was signed by Bipin Patel as manager.

Judge Michael E. Romero presides over the case.

Michael C. Lamb, Esq. at BUECHLER LAW OFFICE, LLC represents the
Debtor as counsel.


BEN'S CREEK: Voluntary Chapter 11 Case Summary
----------------------------------------------
Three affiliates that concurrently filed voluntary petitions for
relief under Chapter 11 of the Bankruptcy Code:

    Debtor                                     Case No.
    ------                                     --------
    Ben's Creek Land WV LLC                    24-20077
    109 Capitol Street, Suite 1000
    Charleston, WV 25301

    Ben's Creek Carbon LLC                     24-20078
    109 Capitol Street, Suite 1000
    Charleston WV 25301

    Ben's Creek Operations WV LLC              24-20079
    109 Capitol Street, Suite 1000
    Charleston WV 25301

Business Description: Bens Creek owns and operates metallurgical
                      coal mines in North America.  Metallurgical
                      coal is a critical component in the
                      production of steel.  The Company owns the
                      Ben's Creek mining project in West Virginia,
                      USA.

Chapter 11 Petition Date: April 14, 2024

Court: United States Bankruptcy Court
       Southern District of West Virginia

Judge: Hon. B. Mckay Mignault

Debtors' Counsel: James W. Lane, Jr., Esq.
                  FLAHERTY SENSABAUGH BONASSO PLLC
                  200 Capitol Street
                  Charleston WV 25301
                  Tel: 304-205-6373
                  E-mail: jlane@flahertylegal.com   

Ben's Creek Land WV's
Estimated Assets: $10 million to $50 million

Ben's Creek Land WV's
Estimated Liabilities: $1 million to $10 million

Ben's Creek Carbon's
Estimated Assets: $1 million to $10 million

Ben's Creek Carbon's
Estimated Liabilities: $10 million to $50 million

Ben's Creek Operations'
Estimated Assets: $1 million to $10 million

Ben's Creek Operations'
Estimated Liabilities: $10 million to $50 million

The petitions were signed by Christopher Walker as CEO.

Full-text copies of the Debtors' lists of 20 largest unsecured are
now available for download.  Follow this link to get a copy today
https://www.pacermonitor.com.

Full-text copies of the petitions are available for free at
PacerMonitor.com at:

https://www.pacermonitor.com/view/5356P7Q/Bens_Creek_Land_WV_LLC__wvsbke-24-20077__0001.0.pdf?mcid=tGE4TAMA

https://www.pacermonitor.com/view/CR2UA5I/Bens_Creek_Carbon_LLC__wvsbke-24-20078__0001.0.pdf?mcid=tGE4TAMA

https://www.pacermonitor.com/view/DKZ3QYI/Bens_Creek_Operations_WV_LLC__wvsbke-24-20079__0001.0.pdf?mcid=tGE4TAMA


BLACK FORREST: Bankruptcy Administrator Unable to Appoint Committee
-------------------------------------------------------------------
The U.S. Bankruptcy Administrator for the Eastern District of North
Carolina disclosed in a filing that no official committee of
unsecured creditors has been appointed in the Chapter 11 case of
Black Forrest Logistics, LLC.

                  About Black Forrest Logistics

Black Forrest Logistics, LLC filed Chapter 11 petition (Bankr.
E.D.N.C. Case No. 24-00497) on Feb. 15, 2024, with as much as $1
million in both assets and liabilities. Patrick Touchard,
member-manager, signed the petition.

Judge Joseph N. Callaway oversees the case.

J.M. Cook, PA represents the Debtor as legal counsel.


BLACKBERRY LTD: Reports Q4, Full Fiscal Year 2024 Results
---------------------------------------------------------
BlackBerry Limited reported financial results for the three months
and fiscal year ended February 29, 2024.

"BlackBerry delivered a solid finish to the fiscal year, setting a
number of new records in the process. Despite industry delays to
automotive software development programs, our IoT division
delivered its strongest ever quarter for revenue, as well as its
best year for adding new QNX royalty backlog from design wins that
resulted in 27% year-over-year growth to approximately $815
million," said John J. Giamatteo, CEO, BlackBerry. "We also took
small, but important steps forward for the Cybersecurity division,
with ARR stabilizing and even increasing by 3% sequentially. At a
Corporate level, we are making good progress with efforts to both
separate the divisions and drive towards profitability, and
operating cash usage more than halved sequentially this quarter."

Fourth Quarter Fiscal 2024 Financial Highlights

     * Total company revenue was $173 million.
     * Total company non-GAAP and GAAP gross margin increased to
75%.
     * IoT revenue was an all-time quarterly record $66 million, a
25% year-over-year increase; IoT gross margin remained at 85%.
     * Cybersecurity revenue was $92 million, a 5% year-over-year
increase; Cybersecurity gross margin was 65%.
     * Cybersecurity ARR increased sequentially by 3% to $280
million.
     * Licensing and Other revenue was $15 million.
     * Non-GAAP operating profit was $16 million and GAAP operating
loss was $56 million.
     * Non-GAAP basic earnings per share was $0.03 and GAAP basic
loss per share was $0.10.
     * Adjusted EBITDA was $21 million.
     * Total cash, cash equivalents, short-term and long-term
investments was $298 million and cash used by operations decreased
by 52% sequentially to $15 million.

Full Year Fiscal 2024 Financial Highlights

     * Total company revenue was $853 million, including $218
million relating to the sale of legacy patent portfolio in Q1.
     * Total company non-GAAP and GAAP gross margin was 61%.
     * Non-GAAP operating profit was $36 million and GAAP operating
loss was $125 million.
     * Non-GAAP basic earnings per share was $0.05 and GAAP basic
loss per share was $0.22.

Business Highlights and Strategic Announcements

     * BlackBerry QNX announces general availability of QNX®
Software Development Platform (SDP) 8.0, its scalable,
high-performance foundation for next generation automotive and IoT
systems
     * Stellantis, BlackBerry QNX and AWS launch virtual cockpit,
transforming in-vehicle software engineering
     * BlackBerry launches QNX® Sound, an audio and acoustics
innovation platform for software-defined vehicles
     * Mobility in Harmony (MIH) consortium, a Foxconn initiative,
selects BlackBerry IVY® to power its next-generation electric
production vehicles
     * BlackBerry is first Mobile Device Management vendor to
receive BSI clearance for BlackBerry® UEM Brightsite usage with
Apple iNDIGO
     * BlackBerry's new Cybersecurity Center of Excellence (CCoE)
in Kuala Lumpur will offer SANS training courses to help grow and
upskill cyber workforces in Malaysia
     * BlackBerry completes $200 million, 5-year 3.00% convertible
notes private offering, and fully repays $150 million of short-term
extendable debentures
     * BlackBerry appoints Philip Brace, an IoT technology industry
veteran, to its Board of Directors

A full-text copy of the Company's report filed on Form 8-K with the
Securities and Exchange Commission is available at
https://tinyurl.com/3c2prj3m

                         About BlackBerry

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

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


BOISSON INC: Wins Cash Collateral Access Thru May 7
---------------------------------------------------
The U.S. Bankruptcy Court for the Central District of California,
Los Angeles Division, authorized Boisson Inc. to use cash
collateral, on an interim basis, in accordance with the budget,
through May 7, 2024.

As previously reported by the Troubled Company Reporter, the Debtor
requires the use of cash collateral to pay all of its projected
post-petition expenses.

The Debtor has obtained consent from Connect Ventures I, L.P., as
Collateral Agent to the use of cash collateral pursuant to the
Budget, with Permitted Variances.

Connect Ventures is the only known creditor with a lien on the
Debtor's cash collateral.

The Debtor obtained a certified search of UCC-1 financing
statements recorded against the Debtor from the Secretary of State
of Delaware, where the Debtor was incorporated.

There are five Financing Statements recorded against the Debtor by
(a) 11770 SVB, LLC, (b) Farnam Street Financial, Inc., (c) HYG
Financial Services, Inc., (d) Connect Ventures, and (v) Ouiby,
Inc.

As adequate protection, the Secured Creditors are granted (1) the
Adequate Protection Liens, (2) the Adequate Protection
Administrative Claims, and (3) the ongoing operation of the
Debtor's business.

The liens granted will be limited to the same validity, priority,
and amount as prepetition liens.

Such liens will be limited to the type of collateral in which the
creditor held a security interest as of the petition date.

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

                   About Boisson Inc.

Boisson Inc. offers a vast portfolio, boasting over 125 brands of
non-alcoholic wines, beers, spirits, aperitifs, and mixers,
including brands owned by the Debtor. The Debtor operates 11
storefronts in major cities, including New York, Miami, Los
Angeles, and San Francisco, amplified its digital presence through
a growing e-commerce platform, and also launched a wholesale
distribution channel.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. C.D. Cal. Case No. 24-12614) on April 4,
2024. In the petition signed by Sheetal Aiyer, chief executive
officer, the Debtor disclosed up to $10 million in both assets and
liabilities.

Judge Neil W. Bason oversees the case.

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


BRICK BY BRICK: Court OKs Cash Collateral Access Thru May 31
------------------------------------------------------------
The U.S. Bankruptcy Court for the Middle District of Florida, Tampa
Division, authorized Brick by Brick Builds, Inc. to use the cash
collateral of Lincoln Capital Management, LLC, on an interim basis,
in accordance with the budget, through May 31, 2024.

The Debtor requires the use of cash collateral to pay for operating
expenses including rent.

Lincoln is a Texas limited liability company and is involved in a
lending relationship with the Debtor and CrissCross involving two
obligations that are secured by the Facility that the Debtor leases
as part of a co-working enterprise.

As of the Petition Date, the Lincoln Obligations were alleged to be
in the approximate amount of $12.345 million.

The value of the Facility securing the Lincoln Obligations is in
the approximate range of $6 million-$7.5 million. The Lincoln
Obligations are also secured by the furniture, fixtures and
equipment owned by the Debtor and/or CrissCross and being used in
connection with the operation of the Business such that the same is
continuing as a going concern. It is noted in these regards that
the Lincoln Obligations are approximately 40% percent unsecured.

As interim adequate protection for the Debtors' use of Lincoln's
cash collateral, Lincoln will have perfected post-petition liens
and security interests against (a) the cash collateral and (b) upon
all post-petition property of the Debtors that is similar to the
pre-petition property on which Lincoln held its pre-petition
liens.

In the event that the adequate protection granted to Lincoln in the
Interim Order fails to adequately protect the interests of Lincoln
in the cash collateral and property subject to Lincoln's
prepetition liens and security interests, to the extent such liens
and security interests are valid, enforceable, and allowed, Lincoln
is granted an administrative expense claim that will have priority
of the kind specified in 11 U.S.C. section 507(b) over any and all
administrative expenses of the kind specified in 11 U.S.C. section
507(a)(1).

A continued hearing on the matter is set for May 16 at 10:30 a.m.

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

The Debtor projects $49,029 in total operating cost for one month.

                 About Brick by Brick Builds, Inc.

Brick by Brick Builds, Inc. sought protection under Chapter 11 of
the U.S. Bankruptcy Code (Bankr. M.D. Fla. Case No. 23-05564) on
December 7, 2023. In the petition signed by Robin Goris, president,
the Debtor dislcosed up to $10 million in both assets and
liabilities.

Judge Roberta A. Colton oversees the case.

Stephanie B. Anthony, Esq., at Anthony and Partners, represent the
Debtor as legal counsel.


BRIDGE DIAGNOSTIC: Wins Interim Cash Collateral Access
------------------------------------------------------
The U.S. Bankruptcy Court for the Central District of California,
Santa Ana Division, authorized Bridge Diagnostics, LLC to use cash
collateral on an interim basis to pay its normal and customary
operating expenses, in accordance with the budget.

Mr. Jason Hansen has a lien against Debtor's assets, including its
accounts receivable, which would thus, constitute Mr. Hansen's cash
collateral.

The court ruled that the equity cushion protecting the Hansen Lien
is sufficient to constitute adequate protection within the meaning
of 11 U.S.C. Section 361. No further adequate protection is
required.

A final hearing on the matter is set for May 8, 2024, at 10 a.m.

A copy of the court's order and the Debtor's budget is available at
https://urlcurt.com/u?l=7D3f9D from PacerMonitor.com.

                  About Bridge Diagnostic, LLC

Bridge Diagnostic, LLC is a national healthcare services company
providing clinical diagnostic information, clinic workflow
solutions, population health management tools, and precision
medicine data.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. C.D. Cal. Case No. 24-10803) on March 29,
2024. In the petition signed by Jason Hansen as founder and member
manager, the Debtor disclosed up to $50 million in both assets and
liabilities.

Judge Theodor Albert oversees the case.

David A. Wood, Esq., at MARSHACK HAYS WOOD LLP, represents the
Debtor as legal counsel.


BRIGANTE ENTERPRISE: Wins Interim Cash Collateral Access
--------------------------------------------------------
The U.S. Bankruptcy Court for the Central District of California,
Los Angeles Division, authorized Briganti Enterprise, Inc. dba
Mattress Central dba Briganti Home dba Soy Crafters to use cash
collateral, on an interim basis, in accordance with the budget.

The value of collateral is $113,850.

As previously reported by the Troubled Company Reporter, the
Debtor's secured creditors are the U.S. Small Business
Administration with an estimated pre-petition balance of $521,680,
National Funding with an estimated pre-petition balance of
$320,696, On Deck Capital, Inc. with an estimated claim of $63,800,
and Toyota Financial Services with an estimated balance of
$24,618.

Toyota Financial Services is secured by the Debtor's 2019 Toyota
Tacoma. The Debtor has been paying $521.51 per month, is current,
and will continue to make the $521.51 payment each month to Toyota
Financial Services.

The secured creditors have claims totaling approximately $909,114.

From the remaining three secured creditors. The SBA is in first
position lienholder, followed by National Funding, which is in the
second position lienholder, and OnDeck Capital, Inc. which holds
the third position lien against Debtor's assets based on the
respective UCC-1 Financing Statements filed with the Secretary of
State.

The Debtor has one priority creditor, the California Department of
Tax and Fee Administration with an estimated pre-petition claim of
$100,000 for sales tax.

The Debtor's general unsecured creditors include business credit
cards, vendors, and two month delinquent rent for the Burbank and
Culver City locations. The general unsecured claims have claims
$309,684.

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

                About Briganti Enterprise, Inc.

Briganti Enterprise, Inc. serves as a mattress outlet in Los
Angeles, California.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. C.D. Cal. Case No. 24-12006) on March 15,
2024. In the petition signed by Vahe Vince Delakyan, president, the
Debtor disclosed $171,649 in assets and $1,318,798 in liabilities.

Judge Neil W Bason oversees the case.

Michael Jay Berger, Esq., at LAW OFFICES OF MICHAEL JAY BERGER,
represents the Debtor as legal counsel.


BURGERFI INTL: KPMG Raises Going Concern Doubt
----------------------------------------------
BurgerFi International, Inc disclosed in a Form 10-K Report filed
with the U.S. Securities and Exchange Commission for the fiscal
year ended January 1, 2024, that its auditor expressed that there
is substantial doubt about the Company's ability to continue as a
going concern.

Miami, Florida-based KPMG LLP, the Company's auditor since 2022,
issued a "going concern" qualification in its report dated April
10, 2024, citing that the Company was not in compliance with the
minimum liquidity requirement of its credit agreement, which
constitutes a breach of the credit agreement and an event of
default that raises substantial doubt about its ability to continue
as a going concern.

Substantial doubt about the Company's ability to continue as a
going concern existed as of January 1, 2024, as a result of
non-compliance of the Company's liquidity covenant within the
Company's Credit Agreement.

The Company's credit agreement with a syndicate of banks has
approximately $53.3 million in financing outstanding as of January
1, 2024, and expires on September 30, 2025. The Credit Agreement
contains various covenants, including requirements for the Company
to meet certain trailing twelve-month quarterly financial ratios
and a minimum liquidity threshold. As of January 1, 2024, the
Company was not in compliance with the minimum liquidity
requirement of the Credit Agreement, which constitutes a breach of
the Credit Agreement and an event of default. Accordingly, the
outstanding balance of the Credit Agreement is included in
short-term borrowings together with the short-term portion
outstanding balance under its finance leases on the accompanying
consolidated balance sheets.

This event of default entitles the lenders to call the debt sooner
than its maturity date of September 30, 2025. The Company does not
have and is not forecasted to have the readily available funds to
repay the debt if called by the lenders.

The Company has been actively engaged in discussions with its
lenders to explore potential solutions regarding the default event
and its resolution. It cannot, however, predict the results of any
such negotiations.

Net loss for the year ended January 1, 2024, was $30.7 million, as
compared to a net loss of $103.4 million, for the year ended
January 2, 2023.

As of January 1, 2024, the Company had $258.5 million in total
assets, $201.2 million in total liabilities, and $57.3 million in
total stockholders' equity.

A full-text copy of the Company's Form 10-K is available at
https://tinyurl.com/s7nuwmpn

                   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.


CAN BROTHERS: Court OKs Cash Collateral Access Thru June 30
-----------------------------------------------------------
The U.S. Bankruptcy Court for the District of New Hampshire
authorized CAN Brothers Construction, Inc. to use cash collateral,
in accordance with the budget, through June 30, 2024.

The Debtor is permitted to use cash collateral to pay the costs and
expenses incurred by the Debtor in the ordinary course of business
and make adequate protection payments to the extent provided for in
the Budget up to $124,769 during the period between May 1, 2024 and
June 30, 2024.

Beginning on April 1, 2024, the Debtor will make adequate
protection payments in the amount of $1,650 to the Cash Collateral
Record Lienholder Bank of New Hampshire and beginning on May 1,
2024, $2,500 to the Cash Collateral Record Lienholder Small
Business Association, on or before the last day of each month.

The Debtor will provide to all Potential Record Lienholders that
hold or claim to hold liens on the real property of the estate
certificates of property and casualty insurance in amounts not less
than the amount in effect on the petition date.

Each Potential Record Lienholder is granted a replacement lien in,
to and on the Debtor's post-petition property of the same kinds and
types as the collateral in, to and on which it held valid and
enforceable, perfected liens on the Petition Date as security for
any loss or diminution in the value of the collateral held by any
such Record Lienholder on the Petition Date which will have and
enjoy the same priority as it had on the Petition Date under
applicable state law. The replacement liens granted:

a. Will be deemed valid and perfected notwithstanding any
requirements of non-bankruptcy law with respect to perfection.

b. Will be supplemental and in addition to any liens held on the
petition date.

c. Will be effective as of the petition date and will maintain the
same priority, validity and enforceability as the liens held by the
Bank and each other Record Lienholder on such date and will be
senior to any liens or any allowed super-priority claim
subsequently granted to any other person or entity with Court
approval.

A further hearing on the matter is set for June 12 at 11 a.m.

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

             About CAN Brothers Construction, Inc.

CAN Brothers Construction, Inc. sought protection under Chapter 11
of the U.S. Bankruptcy Code (Bankr. D. N.H. Case No. 24-10115) on
February 26, 2024. In the petition signed by Charles W. Therriault,
Jr., president, the Debtor disclosed up to $10 million in both
assets and liabilities.

Judge Bruce A Harwood oversees the case.

Eleanor Wm. Dahar, Esq., at VICTOR W. DAHAR PROFESSIONAL
ASSOCIATION, represents the Debtor as legal counsel.


CARLOS A. ROJAS: Seeks to Hire Schatzman & Schatzman as Counsel
---------------------------------------------------------------
Carlos A. Rojas, D.P.M., P.A. seeks approval from the U.S.
Bankruptcy Court for the Southern District of Florida to hire
Schatzman & Schatzman, P.A. as its legal counsel.

The firm will render these services:

    a. advise the Debtor with respect to its power and duties and
the continued management of its business operations;

     b. advise the Debtor with respect to its responsibilities in
complying with the U.S. trustee's operating guidelines and
reporting requirements and with the rules of the court;

     c. prepare legal documents;

     d. protect the interest of the Debtor in all matters pending
before the court;

     e. represent the Debtor in negotiation with its creditors in
the preparation of a Chapter 11 plan.

The firm received a retainer in the amount of $13,000.

Jeffrey Schatzman, Esq. of Schatzman assured the court that the
firm is a disinterested person as required by 11 U.S.C. 101 (14).

The firm can be reached through:

      Jeffrey N. Schatzman, Esq.
      SCHATZMAN & SCHATZMAN, P.A.
      9990 SW 77th Ave Penthouse 2
      Miami, FL 33156
      Phone: (305) 670-6000
      Email: jschatzman@schatzmanlaw.com

                   About Carlos A. Rojas, D.P.M., P.A.

Carlos A. Rojas, D.P.M., P.A. filed its voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. S.D. Fla.
Case No. 24-13207) on April 2, 2024, listing up to $50,000 in
assets and $500,001 to $1 million in liabilities. Jeffrey N
Schatzman, Esq. at Schatzman & Schatzman, P.A. as its counsel.


CARTER BURKS: Court OKs Cash Collateral Access Thru May 29
----------------------------------------------------------
The U.S. Bankruptcy Court for the Middle District of Florida,
Orlando Division, authorized Carter Burks Inc, d/b/a Carter Water,
on an interim basis, in accordance with the budget, through May 29,
2024.

The Debtor will use cash collateral to make payroll, pay rent, pay
suppliers and vendors, and pay other ordinary course expenses to
maintain its business and order additional inventory that may be
subject to a creditors' lien.

The Small Business Administration; Itria Ventures, LLC; CHTD
Company; Northeast Bank; and Corporation Service Company, as
Representative, assert an interest in the Debtor's cash
collateral.

As of the Petition Date, the Debtor estimates the value of its cash
collateral, consisting of cash on hand, is approximately $26,040
and the value of its accounts receivable collateral is
approximately $23,651.

Specifically, the Debtor is authorized 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,
plus an amount not to exceed 10% for each line item (provided no
amount will be disbursed for prepetition sales tax, absent proper
application and entry of an order by the Court); and

(c) such additional amounts as may be expressly approved in writing
by the Small Business Administration and/or Itria Ventures, LLC, to
the extent such Creditor has an interest in such cash collateral.

The Creditors will have a perfected post-petition lien against cash
collateral to the same extent and with the same validity and
priority as its respective prepetition liens, without the need to
file or execute any document as may otherwise be required under
applicable nonbankruptcy law.

The Debtor will maintain all its insurances including liability and
casualty insurance coverage in accordance with state law and its
obligations under the agreements with its Creditors.

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

A copy of the order is available at https://urlcurt.com/u?l=lB377N
from PacerMonitor.com.

                        About Carter Burks

Carter Burks, Inc., doing business as Carter Water, offers water
solutions for Central Florida homes and businesses. It also offers
home energy savings solutions and clean air solutions.

The Debtor filed a petition under Chapter 11, Subchapter V of the
Bankruptcy Code (Bankr. M.D. Fla. Case No. 24-00823) on February
21, 2024, with $100,000 to $500,000 in assets and $1 million to $10
million in liabilities. Virgil Burks, president, signed the
petition.

Judge Lori V. Vaughan oversees the case.

Frank M. Wolff, Esq., at Nardella & Nardella, PLLC represents the
Debtor as legal counsel.


CBS TRUCKING: Court OKs Cash Collateral Access Thru May 8
---------------------------------------------------------
The U.S. Bankruptcy Court for the Southern District of New York
authorized CBS Trucking, Inc. to use cash collateral on an interim
basis, in accordance with the budget, with a 10% variance, for the
period from March 12, 2024 through May 8, 2024.

The Debtor requires the use of cash collateral to meet its current
necessary and integral business obligations.

ReadyCap, Key Bank, and the U.S. Small Business Administration each
hold a duly perfected security interest in Debtor's property,
including the proceeds thereof, to the extent perfected prior to
the Petition Date, by virtue of commercial loan agreements and
related security agreements and the filing of UCC-1 Financing
Statements evidencing such interests.

The Debtor acknowledges the Debtor's repayment obligations under
the Loan Agreements, and ReadyCap, Key Bank, and SBA assert that
they are secured by, inter alia, liens and security interests in
all of the Debtor's cash and cash equivalents, by virtue of
respective UCC-1 Financing Statements filed by ReadyCap and Key
Bank; and further asserts that its Pre-Petition Lien on and
security interest in the Debtor's property and the cash collateral
have been properly perfected under applicable law and are prior in
right to the security interest of the SBA and the Pre-Petition Lien
and security interest of Key Bank.

As of the Filing Date, the Debtor was indebted to ReadyCap in the
approximate collective amount of $1.1 million. The Debtor was also
indebted to Key Bank in the approximate collective amount of
$49,928 and to SBA  in the approximate amount of $166,547.

As adequate protection, ReadyCap, Key Bank, and the SBA are granted
replacement liens in the cash collateral, to the extent that said
liens were valid, perfected and enforceable as of the Petition
Filing Date and in the continuing order of priority of the
Prepetition Liens without determination herein as to the nature,
extent and validity of said prepetition liens and claims, and
solely to the extent Collateral Diminution occurs during the
Chapter 11 case, subject to: (i) the claims of Chapter 11
professionals duly retained and to the extent awarded pursuant to
11 U.S.C. Sections 330 or 331 or pursuant to any monthly fee order
entered in the Chapter 11 case; (ii) United States Trustee fees
pursuant to 28 U.S.C. Section 1930 and 31 U.S.C. Section 3717; and
(iii) the payment of any claim of any subsequently appointed
Chapter 7 Trustee to the extent of $10,000; and (iv) estate causes
of action and the proceeds of any recoveries of estate causes of
action under Chapter 5 of the Bankruptcy Code.

As additional adequate protection for the Debtor's use of cash
collateral during the Third Interim Cash Collateral Period, the
Debtor will pay to ReadyCap monthly partial debt service payments
in the amount of $4,000 on April 3, 2024 and May 3, 2024, as agreed
upon between the Debtor and ReadyCap.

As additional adequate protection for the Debtor's use of cash
collateral, the Debtor will pay to Key Bank monthly debt service
payments in the amount required under the applicable Loan
Agreement.

As additional adequate protection for the Debtor's use of cash
collateral, the Debtor will pay to the SBA monthly payments of
$731, to be paid by the Debtor no later than the 10th day of each
month.

The Replacement Liens and security interests granted are
automatically deemed perfected upon entry of the Order without the
necessity of ReadyCap, Key Bank, or SBA taking possession, filing
financing statements, mortgages, or other documents.

The Debtor's authorization to use cash collateral and the consent
of ReadyCap, Key Bank, and SBA thereto, will immediately terminate
without further order on the earlier of:

(a) June 5, 2024, at 5 p.m.;

(b) the entry of any order granting ReadyCap, Key Bank, and/or SBA
or any party other than ReadyCap or Key Bank, relief from the
automatic stay with respect to any property of the Debtor in which
ReadyCap, Key Bank, SBA claims a lien or security interest, whether
pursuant to this Order or otherwise;

(c) the entry of an order dismissing the Chapter 11 proceeding or
converting this proceeding to a case under Chapter 7 of the Code;

(d) the entry of an order confirming a plan of reorganization; or

(e) the entry of an order by which the Order is reversed, revoked,
stayed, rescinded, modified or amended without the consent of
ReadyCap and Key Bank thereto.

A fourth interim hearing on the matter is set for June 4 at 9 a.m.

A copy of the order is available at https://urlcurt.com/u?l=Ag5uUn
from PacerMonitor.com.

                   About CBS Trucking, Inc.

CBS Trucking, Inc. is part of the general freight trucking
industry.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. N.Y. Case No. 23-35547) on June 30,
2023. In the petition signed by Sokol Bala, president, the Debtor
disclosed $448,619 in assets and $1.236 million in liabilities.

Judge Cecelia G. Morris oversees the case.

James J. Rufo, Esq., at Law Office of James J. Rufo, represents the
Debtor as legal counsel.


CENTERSTONE REALTY: Seeks Cash Collateral Access
------------------------------------------------
Centerstone Realty Group, Inc. asks the U.S. Bankruptcy Court for
the Southern District of Indiana, Indianapolis Division, for
authority to use cash collateral and provide adequate protection.

The effects of COVID and the rise in residential mortgage rates in
combination reduced revenues over calendar years 2021, 2022 and
2023. The Debtor increased its borrowings and incurred additional
debt, including through high interest business loans and merchant
cash advances. The combined effect of reduced revenues and high
interest borrowing precipitated a liquidity crunch necessitating
the filing of the bankruptcy case. The Debtor plans to restructure
its debt, continue operating and pay creditors.

As of the Petition Date, Debtor believes the value of its assets,
which may be subject to the alleged interests of the creditors that
may assert a security interest or other claim, does not exceed the
claim of the U.S. Small Business Administration in the approximate
amount of $160,000.

The Debtor has performed a preliminary investigation and analysis
of the related UCC filings and based upon this preliminary
investigation believes that the assets of the Debtor serve as
collateral to secure the payment of that certain SBA Note and
Security  Agreement dated on May 27, 2020 and perfected by that
certain UCC-1 financing statement filed June 4, 2020 in the Office
of the Indiana Secretary of State.

The creditors that may assert interests in the Debtor's cash
collateral are Celtic Bank Corporation, Headway Capital, LLC,
Forward Financing, LLC, and Legend Funding.

If and to the extent SBA, Celtic, Headway, Forward or Legend have
an interest in Debtor's cash collateral, the Debtor agrees and
requests authority to provide adequate protection as follows:

(a) Debtor will grant Creditors post-petition replacement liens in
the cash collateral of Debtor in the total aggregate amount of the
value of the cash collateral that existed as of the Petition Date
to the same extent and priority as their properly perfected,
prepetition security interests; and
(b) Debtor will use cash collateral only for the operation,
maintenance, and upkeep of all assets and for expenses incurred in
the ordinary course of business and consistent with each of the
budgets.

A copy of the motion is available at https://urlcurt.com/u?l=aht7Gp
from PacerMonitor.com.

     About Centerstone Realty Group, Inc.

Centerstone Realty Group, Inc. is a real estate service company and
a R/E Max franchisee with over 30 affiliated licensed brokers.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Ind. Case No. 24-01846-JMC-11) on
April 12, 2024. In the petition signed by Lance Rhoades, president,
the Debtor disclosed up to $50,000 in assets and up to $500,000 in
liabilities.

Thomas C. Scherer, Esq., at Dentons Bingham Greenebaum, represents
the Debtor as legal counsel.


CFN ENTERPRISES: RBSM LLP Raises Going Concern Doubt
----------------------------------------------------
CFN Enterprises 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, NY-based RBSM LLP, the Company's auditor since 2012,
issued a "going concern" qualification in its report dated April
11, 2024, citing that the Company has suffered recurring losses
from operations and will require additional capital to continue as
a going concern. This raises substantial doubt about the Company's
ability to continue as a going concern.

As of December 31, 2023, the Company had $78,744 in unrestricted
cash and $7,400,800 in notes payable.

The Company had a working capital deficit of $14,376,718 and an
accumulated deficit of $74,422,861 as of December 31, 2023.  The
Company also had a net loss of $15,186,762 for the year ended
December 31, 2023. These matters, among others, raise substantial
doubt about the ability of the Company to continue as a going
concern.

Management's plan to continue as a going concern includes raising
capital in the form of debt or equity, growing its existing
business acquired under the Ranco Agreement, managing and reducing
operating and overhead costs and continuing to pursue strategic
transactions and opportunities including launching an e-commerce
network focused on the sale of general wellness CBD, products.

As of December 31, 2023, the Company had $5,459,232 in total
assets, $18,890,238 in total liabilities, and $13,431,006 in total
stockholders' deficit.

A full-text copy of the Company's Form 10-K is available at
https://tinyurl.com/ysey5r4s

                    About CFN Enterprises Inc.

CFN Enterprises Inc owns and operates as a media agency. The
Company offers creative and media network solutions for cannabis
industry. CFN Enterprises serves customers in the United States.


CHARTER COMMUNICATIONS: Fitch Revises Feb. 21 Ratings Release
--------------------------------------------------------------
Fitch Ratings issued a correction on a ratings release on Charter
Communications published on Feb. 21, 2024.  It updates the Rating
Sensitivities for Charter Communications, Inc.

The amended release is as follows:

Fitch Ratings has affirmed the 'BB+' Long-Term Issuer Default
Ratings (IDRs) of Charter Communications, Inc. (Charter), Charter
Communications Operating, LLC (CCO), CCO Holdings, LLC (CCOH), Time
Warner Cable, LLC (TWC) and Time Warner Cable Enterprises LLC
(TWCE). Fitch has also affirmed the 'BBB-'/'RR1' senior secured
ratings for instruments at CCO, TWC, and TWCE, and the 'BB+'/'RR4'
senior unsecured ratings for instruments at CCOH. The Rating
Outlook is Stable.

The IDRs are driven by Charter's consistent leading position as the
second-largest multichannel video programming distributor (MVPD) in
the U.S. and relatively successful operational efforts along with
Charter's relative leverage.

KEY RATING DRIVERS

Leading Market Position: Charter enjoys significant scale benefits
as the second largest U.S. MVPD with 32.1 million total customer
relationships at Dec. 31, 2023, just behind Comcast Corp. As of
Dec. 31, 2023, Charter became the largest U.S. linear video
distribution provider with 14.1 million customers as its operating
strategies have resulted in generally lower relative customer
losses than the overall industry for several years.

Charter's consistent leading position in U.S. linear video
distribution allowed it to negotiate favorable programming carriage
terms with The Walt Disney Company during FY2023, something Fitch
expects the company to largely replicate in upcoming carriage
agreements with other content providers.

Credit Profile: Revenue and EBITDA for the FYE Dec. 31, 2023
totaled $54.6 billion and $21.9 billion, respectively, largely in
line with Fitch's expectations. As of Dec. 31, 2023, Charter had
approximately $97.6 billion of debt outstanding, including $70.3
billion of senior secured debt. Fitch-calculated FYE Dec. 31, 2023
gross leverage was 4.6x, well within Fitch's negative rating
sensitivities, while secured leverage was 3.3x.

Operating Momentum: Charter focuses on a market share-driven
strategy, leveraging its all-digital infrastructure to enhance its
service offerings' overall competitiveness, while effectively
managing costs. As a result, revenues increased to $54.6 billion
for the FYE ended Dec. 31, 2023 from $41.6 billion in 2017, a 4.6%
six-year CAGR, while margins improved by approximately 330 bps to
40.1%. However, Fitch expects near-term growth to continue to slow
as Charter works to offset increasing competitive pressures.

Product Mix Shift: Internet services (broadband) became Charter's
largest product segment in 2020 as consumers became increasingly
reliant on broadband's capabilities during the pandemic. Fitch
expects broadband growth will be challenging over the next two
years, but will continue to offset the expected continued
industrywide basic video subscriber declines, while also benefiting
margins and FCF, given broadband's higher margins and lower capital
intensity. Wireless is expected to see continued growth and
eventually offset related infrastructure spending.

Broadband Performance: Fitch expects near-term broadband revenues
to be compressed by 5G fixed wireless access (FWA) competition and
Fitch's low expectations for the renewal of the Affordable
Connectivity Program's (ACP) funding. As a result, Fitch expects
Charter's broadband revenues to be slightly down to flat over the
next two years. Although Fitch expects broadband to generate low
single digit growth in 2026 and beyond, Fitch will closely monitor
Charter's relative performance over the next 12-18 months to
consider the potential for larger operational issues for Charter.

FWA has become the disruptor Fitch expected, pressuring broadband
sub growth across the cable industry. After navigating this threat
early, Charter's lost 61 thousand broadband subscribers in 4Q23
(off a base of more than 30 million) due primarily to FWA
promotional activities. Fitch believes FWA will remain a
competitive threat as broadband customers continue to lean into
FWA's lower priced offerings. However, Charter's near-term planned
investment in its hybrid fiber/coax (HFC) network will enhance
broadband speeds through the provision of bundled home broadband,
advanced Wi-Fi and mobile lines, which should enhance its
competitive position.

Charter has approximately five million broadband subscribers
benefitting from the ACP, a federal program designed to bridge the
broadband internet access digital divide by providing subsidies to
qualifying households. Program funding runs out in April 2024 and
Fitch believes there is a low probability for renewal given the
current political landscape. However, Charter noted most
subscribers benefitting from ACP were customers before its
inception, as Charter had been providing broadband access to
economically challenged customers since before the pandemic. Fitch
expects the company to work aggressively to retain as many
subscribers as possible if funding is not renewed.

Mobile Offering: Fitch believes Charter's mobile service expansion
offers further operating leverage improvement through scaling
benefits. To bolster network capabilities and connectivity, further
reduce its dependency on its mobile virtual network operator (MVNO)
agreement with Verizon Communications Inc., and drive margin
improvement, Charter continues to build out and deploy its Citizen
Broadband Radio Service (CBRS) spectrum.

Cash Generating Capacity and Uses: Charter converts more than 25%
of revenues to FCF before capex, creating significant capacity for
internal (capex) and external (shareholder returns) uses.
Management recently updated its capex expectations through FY2027,
including updated timing around increased spending on line
extensions and network evolution that began in FY2023 and will
continue into FY2026 but excluding potential spending associated
with the Broadband, Equity, Access and Deployment (BEAD) program.
During that period, Charter's CFO less capex/debt percentage
decreases to the low-single digits (3.2% at Dec. 31, 2023) before
returning to its historical mid-single percentage levels by
FY2027.

Fitch views the capex ramp up positively. The line extensions
provide fallow ground for new customer conversion with less robust
competition. In addition, a significant portion of the buildout
cost will be covered by RDOF funds. The upgrades to its HFC network
will cover 100% of its footprint with capex allocation centered on
market and customer demographics along with the scale of
competitive threats. Despite the aggregate amount of upgrade capex
spent, Fitch expects Charter's scale and market concentration to
keep upgrade costs at approximately $100 per household passed.

Fitch expects Charter will continue to maximize shareholder returns
by coupling FCF with debt capacity created by EBITDA growth to
remain at the high end of its net leverage target of 4.0x-4.5x.
However, Fitch expects EBITDA growth to slow over the rating
horizon, thereby constraining new debt capacity creation. Coupled
with Charter's increased allocation to capex, this results in lower
shareholder returns over the next three years before moving towards
historical levels in FY2027. Charter's stock buyback program had
authority to purchase an additional $170 million of its class A
common stock and CCH common units as of Dec. 31, 2023.

Ratings Linked: Fitch's rating approach equalizes the IDRs across
Charter's corporate structure, comprising Charter, CCO, CCOH, TWC
and TWCE, in accordance with Fitch's "Parent and Subsidiary Rating
Linkage Criteria."

DERIVATION SUMMARY

Charter is well positioned in the MVPD space given its size and
geographic diversity. Charter is the second-largest U.S. cable MVPD
with 32.1 million total customer relationships and largest U.S.
linear video content distributor with 14.1 million customers.

Comcast (A-/Stable) is rated higher than Charter due primarily to
lower target and actual total leverage and significantly greater
revenue size, coverage area and segment diversification. Although
DIRECTV Entertainment Holdings LLC (BB+/Stable) lacks Charter's
segment diversification, scale, growth prospects and FCF levels, it
has lower closing leverage and greater geographic diversification.
It also received a one-notch uplift from AT&T Corp.'s 70% economic
ownership after its spin-off.

Charter's ratings are held in check as the company expects to
continue issuing debt under additional debt capacity created by
EBITDA growth while remaining at the high end of its target total
net leverage range of 4.0x-4.5x. Proceeds from prospective debt
issuance under this additional debt capacity are expected to be
used for shareholder returns along with internal investment and
accretive acquisitions. No Country Ceiling or parent/subsidiary
aspects affect the rating.

KEY ASSUMPTIONS

- For 2024, total revenues are relatively flat as wireless and
advertising growth offset broadband pressures and continued
declines in the video and voice segments;

- Thereafter, total revenues grow in the low single digits.
Wireless growth continues, albeit at a declining pace given the
increased base. Broadband eventually returns to low single digit
growth as the company benefits from ARPU growth and footprint
expansion. Video and voice decline mid-single digits annually as
price increases are unable to fully offset mid-single-digit
subscriber declines;

- EBITDA growth slows but margins improve slightly driven by
wireless platform improvement;

- Capex will be elevated over the next three years, in line with
management expectations. This is driven by network upgrades with a
focus on enhancing upstream capacity, an upgrade to DOCSIS 4.0 and
efforts to bolster wireless network capabilities and connectivity
along with footprint expansion focusing on edge and rural
buildouts, with a portion of the latter offset by RDOF funding.
Capital intensity is expected to increase to the low 20% range over
that time before returning to the mid-teens by FY2027;

- FCF troughs in the low $2 billion range in 2024 before growing to
more than $7.0 billion by 2027;

- Charter issues sufficient debt to fund near-term maturities, with
additional issuance to fund shareholder returns using debt capacity
created by EBITDA growth;

- M&A activity is excluded, given the lack of transformational
acquisition opportunities.

RATING SENSITIVITIES

Factors that could, individually or collectively, lead to positive
rating action/upgrade:

- Fitch does not anticipate positive rating momentum over the near
term given the company's stated focus on maintaining net leverage
at the high end of its 4.0x to 4.5x target range;

- A strengthening operating profile as the company captures
sustainable revenue and cash flow growth, and the reduction and
maintenance of total leverage below 4.0x.

Factors that could, individually or collectively, lead to negative
rating action/downgrade:

- Weakening of its competitive position as measured by accelerated
broadband subscriber losses;

- Failure of its operating strategy to produce sustainable revenue
and cash flow growth and strengthening operating margins;

- (CFO-Capex)/debt not approaching 5.0% as the company's planned
Capex investment is completed;

- Fitch-calculated leverage sustained over 5.0x, possibly related
to a more aggressive financial policy.

LIQUIDITY AND DEBT STRUCTURE

Adequate Liquidity: Fitch regards Charter's liquidity position and
overall financial flexibility as satisfactory and that it will
improve in line with the continued growth in FCF. The company's
liquidity position at Dec. 31, 2023 included approximately $709
million of cash and approximately $3.2 billion of availability
under its $5.5 billion revolver which matures in August 2027 (Fitch
assumes Charter's January 2024 redemption of $2 billion of notes
maturing during 2024 were funded with revolver drawings).

Charter's maturities through 2026 are manageable. Including
required term loan amortization, $0.4 billion is due in 2024, $5.2
billion in 2025, and $2.2 billion in 2026. Although maturities
increase to $11 billion in 2027, Fitch expects the company to
refinance a significant portion of the remainder over the next
three years in line with historical actions. Over the following 10
years, annual bond maturities range from $1.5 billion in 2037 to
$6.5 billion in 2031. Required term loan amortization and
maturities total $390 million in 2024, $700 million in 2025, $387
million in 2026 and $7.7 billion in 2027.

Charter will need to dedicate a significant portion of potential
debt issuance during that period to service annual maturities,
which could reduce cash available for share repurchases, especially
in the event of market dislocation. Fitch expects Charter would be
able to access capital markets to meet upcoming maturities, but its
liquidity profile could be weakened if a market dislocation is
severe enough to hinder the company's access.

CCO is the public issuer of Charter's senior secured debt, and CCOH
is the public issuer of Charter's senior unsecured debt. All of
CCO's existing and future secured debt is secured by a
first-priority interest in all of CCO's assets and is guaranteed by
all of CCO's subsidiaries, including those that hold the assets of
Charter, TWC, Bright House Networks, LLC and CCOH. All of CCOH's
existing and future debt is structurally subordinated to CCO's
senior secured debt and is neither guaranteed by nor pari passu
with any secured debt.

Charter is expected to continue combining a significant portion of
its robust FCF with debt issuance using capacity created by EBITDA
growth for shareholder returns.

ISSUER PROFILE

Charter is the second-largest U.S. cable MVPD. Fitch rates Charter
Communications, Inc., Charter Communications Operating, LLC, CCO
Holdings, LLC, Time Warner Cable, Inc. and Time Warner Cable
Enterprises, LLC, which are all indirect wholly owned subsidiaries
of Charter.

ESG CONSIDERATIONS

The highest level of ESG credit relevance is a score of '3', unless
otherwise disclosed in this section. A score of '3' means ESG
issues are credit-neutral or have only a minimal credit impact on
the entity, either due to their nature or the way in which they are
being managed by the entity. Fitch's ESG Relevance Scores are not
inputs in the rating process; they are an observation on the
relevance and materiality of ESG factors in the rating decision.

   Entity/Debt                 Rating         Recovery   
   -----------                 ------         --------   
CCO Holdings, LLC        LT IDR BB+  Affirmed

   senior unsecured      LT     BB+  Affirmed   RR4

Charter Communications
Operating, LLC           LT IDR BB+  Affirmed

   senior secured        LT     BBB- Affirmed   RR1

Time Warner Cable
Enterprises LLC          LT IDR BB+  Affirmed

   senior secured        LT     BBB- Affirmed   RR1

Time Warner Cable, LLC   LT IDR BB+  Affirmed

   senior secured        LT     BBB- Affirmed   RR1

Charter
Communications, Inc.     LT IDR BB+  Affirmed


CHIPLEY'S FAMILY: Trustee Taps Fife M. Whiteside as Special Counsel
-------------------------------------------------------------------
Jenny Martin Walker, as Subchapter V Trustee of Chipley's Family
Restaurant, LLC, seeks approval from the U.S. Bankruptcy Court for
the Middle District of Georgia to employ Fife M. Whiteside, P.C. as
her special counsel.

The firm will render these services:

     (a) represent the Trustee in asserting preference claims under
11 U.S.C. Sec. 547 and objecting to claims on preference-related
bases;

     (b) represent the Trustee in asserting fraudulent transfer
claims under 11 U.S.C. Sec. 548 and objecting to claims on related
matters;

     (c) represent the Trustee in enforcing claims (as relief is
granted) under 11 U.S.C. Sec. 550;

     (d) represent the Trustee on other matters assertable under
Title 5 of the Bankruptcy Code;

     (e) represent the Debtor on related State law claims, under 11
U.S.C. Sec.544 and otherwise;

     (f) review accounts receivable or other State law claims owed
by third parties to the Consolidated Debtor, assess the viability
of assertion of those claims, assess the collectability of such
claims, and, if directed by the Trustee, pursue such claims, to be
compensated on the same fee basis as if those claims were for
transfer avoidance;

     (g) review and object to claims, at the request of the
Trustee, and as necessary and appropriate.

The firm will be compensated as follows:

      (a) Fife would be paid 33 1/3 percent of any recovery against
a Defendant on a claim;

      (b) However, if recovery is accomplished after the filing of
a dispositive motion by the Trustee, commencement of mediation, or
commencement of trial, then Fife would be compensated at the rate
of 40 percent of any recovery;

     (c) Similarly, if Fife is successful in a recovery after a
notice of appeal is filed, either by the Trustee or by the
Defendant to the claim, it would be compensated at the rate of 50
percent of any recovery.

As disclosed in the court filings, Fife M. Whiteside does not
represent any other entity in connection with this proceeding and
is disinterested as to defined in Section 101 of the Bankruptcy
Code and does not represent or hold any interest adverse to the
interests of the estate of the Debtor with respect to the matters
on which it is proposed to be employed.

The firm can be reached through:

     Fife M. Whiteside, Esq.
     FIFE M. WHITESIDE, P.C.
     1124 Lockwood Ave
     Columbus, GA 31906
     Telephone: (706) 320-1215
     Facsimile: (706) 320-1217
     Email: whitesidef@mindspring.com

                 About Chipley's Family Restaurant

Chipley's Family Restaurant, LLC owns and operates restaurants
known as Eddie Mae's Country Kitchen and Louise's Cafeteria.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. M.D. Ga. Case No. 23-40451) on Aug. 4,
2023, with up to $100,000 in assets and up to $500,000 in
liabilities.

Boyer Terry, LLC represents the Debtor as legal counsel.


CHRISTIAN'S PLACE: Taps Patrick R. Cramer CPA as Accountant
-----------------------------------------------------------
Christian's Place, Inc. seeks approval from the U.S. Bankruptcy
Court for the Middle District of Georgia to hire Patrick R. Cramer,
CPA, as its accountant.

The firm will render these services:

     a. assist with the preparation of income and other tax returns
required by taxing agencies and other tasks;

     b. provide analytical and consulting services, if
appropriate;

     c. assist with financial reporting and the filing of monthly
reports required by the Bankruptcy Court; and

     d. perform other services.

The firm will charge $175 per hour for its services.

Patrick R. Cramer, CPA, is a disinterested person as that term is
defined in 11 U.S.C. Sec. 101(14), according to court filings.

The firm can be reached through:

     Patrick R. Cramer, CPA
     Patrick R. Cramer, CPA
     Lower Thomaston Road
     Lizella, GA 31052
     Tel: (478) 461-8308

             About Christian's Place, Inc.

Christian's Place, Inc. sought protection for relief under Chapter
11 of the Bankruptcy Code (Bankr. M.D. Ga. Case No. 24-50411) on
March 21, 2024, listing up to $50,000 in assets and $100,001 to
$500,000 in liabilities. Wesley J. Boyer, Esq. at Boyer Terry LLC
represents the Debtor as counsel.


CYTOSORBENTS CORP: Implements Salary Reduction for Key Executives
-----------------------------------------------------------------
CytoSorbents Corporation disclosed in a Form 8-K Report filed with
the U.S. Securities and Exchange Commission that on March 29, 2024,
the Board of Directors of the Company authorized and approved a
voluntary salary reduction program for certain of the Company's
employees, including the Company's named executive officers, as
part of the Company's cost-cutting measures implemented in the best
interests of the Company and its stockholders (the "Reduction
Program"). Executive officers Phillip P. Chan, MD, PhD (Chief
Executive Officer), Vincent J. Capponi, MS (President and Chief
Operating Officer), Kathleen P. Bloch, MBA, CPA (Chief Financial
Officer) and Efthymios N. Deliargyris, MD (Chief Medical Officer)
chose to participate.

In connection with the Reduction Program, the Board authorized,
approved and adopted a form payment reduction agreement, which was
executed by each of the named executive officers and the Company.
The salary reduction agreements serve as amendments to the existing
employment agreements between the named executive officers and the
Company. Pursuant to the salary reduction agreements, the CEO
agreed to reduce his base salary by 35% and each of the other named
executive officers agreed to reduce his or her base salary by 15%.
The reduced base salary is effective for the period of April 1,
2024 through December 31, 2024. As of January 1, 2025, each of the
named executive officer's base salary will be automatically
restored to the base salary in effect prior to the reduction.

As consideration for the voluntary participation in the Reduction
Program, on March 29, 2024, the Company's Board also approved
grants of nonqualified stock options to each participant under the
Company's 2014 Long-Term Incentive Plan, as amended, and the form
of Nonqualified Stock Option Agreement. The nonqualified stock
options granted to each participant is equal in value to the amount
by which such participant's base salary was reduced as determined
using the market closing price for a share of Company common stock
on March 28, 2024, which amount was $0.95. The nonqualified stock
options also have an exercise price equal to the fair market value
of a share of Company common stock on the date of grant as set
forth in the Plan.

                      About CytoSorbents

Based in Monmouth Junction, N.J., CytoSorbents Corporation is
engaged in critical care immunotherapy, specializing in blood
purification.  Its flagship product, CytoSorb, is approved in the
European Union with distribution in more than 75 countries around
the world as an extracorporeal cytokine adsorber designed to reduce
the "cytokine storm" or "cytokine release syndrome" seen in common
critical illnesses that may result in massive inflammation, organ
failure and patient death.

East Brunswick, New Jersey-based WithumSmith+Brown, PC, the
Company's auditor since 2004, issued a "going concern"
qualification in its report dated March 14, 2024, citing that the
Company has suffered recurring losses from operations, has
experienced cash used from operations, and has an accumulated
deficit, which raise substantial doubt about its ability to
continue as a going concern.


DELAWARE VALLEY MGMT: AB Private Marks $3.9MM Loan at 43% Off
-------------------------------------------------------------
AB Private Credit Investors Corporation has marked its $3,951,571
loan extended to Delaware Valley Management Holdings, Inc to market
at $2,252,790 or 57% of the outstanding amount, as of December 31,
2023, according to a disclosure contained in AB Private's Form 10-K
for the Fiscal year ended December 31, 2023, filed with the
Securities and Exchange Commission on March 29, 2024.

AB Private is a participant in a Term Loan Revolver to Delaware
Valley Management Holdings, Inc. The loan accrues interest at a
rate of (S + 6.25%; 1% Floor) per annum. The loan was scheduled to
mature last March 21, 2024.  The loan is on non-accrual status.

AB Private Credit Investors Corporation an externally managed,
non-diversified, closed-end, management investment company that
elected to be regulated as a business development company under the
Investment Company Act of 1940, as amended  was incorporated under
the laws of the state of Maryland on February 6, 2015. The Fund was
formed to invest in primary-issue middle-market credit
opportunities that are directly sourced and privately negotiated.
AB Private Credit Investors LLC serves as the Fund’s external
investment adviser.

The fund is lead by J. Brent Humphries, President and the Chairman
of the Board, is also the President of the Adviser; and Matthew
Bass, Head of Private Alternatives and a member of AB's Operating
Committee. The fund can be reach through:

     AB Private Credit Investors Corporation
     405 Colorado Street, Suite 1500
     Austin, TX 78701
     Tel: (512) 721-2900

Delaware Valley Management Holdings, Inc., doing business as Simply
Beautiful Smiles, provides managed care dental services. The
Company offers general dentistry, hygiene, and specialty services.
Simply Beautiful Smiles serves patients in the United States.


DELAWARE VALLEY MGMT: AB Private Marks $415,955 Loan at 43% Off
---------------------------------------------------------------
AB Private Credit Investors Corporation has marked its $415,955
loan extended to Delaware Valley Management Holdings, Inc to market
at $237,136 or 57% of the outstanding amount, as of December 31,
2023, according to a disclosure contained in AB Private's Form 10-K
for the Fiscal year ended December 31, 2023, filed with the
Securities and Exchange Commission on March 29, 2024.

AB Private is a participant in a Delayed Draw Term Loan to Delaware
Valley Management Holdings, Inc. The loan accrues interest at a
rate of (S + 6.25%; 1% Floor) per annum. The loan was scheduled to
mature last March 21, 2024.  The loan is on non-accrual status.

AB Private Credit Investors Corporation an externally managed,
non-diversified, closed-end, management investment company that
elected to be regulated as a business development company under the
Investment Company Act of 1940, as amended  was incorporated under
the laws of the state of Maryland on February 6, 2015. The Fund was
formed to invest in primary-issue middle-market credit
opportunities that are directly sourced and privately negotiated.
AB Private Credit Investors LLC serves as the Fund's external
investment adviser.

The fund is lead by J. Brent Humphries, President and the Chairman
of the Board, is also the President of the Adviser; and Matthew
Bass, Head of Private Alternatives and a member of AB's Operating
Committee. The fund can be reach through:

     AB Private Credit Investors Corporation
     405 Colorado Street, Suite 1500
     Austin, TX 78701
     Tel: (512) 721-2900
 
Delaware Valley Management Holdings, Inc., doing business as Simply
Beautiful Smiles, provides managed care dental services. The
Company offers general dentistry, hygiene, and specialty services.
Simply Beautiful Smiles serves patients in the United States.



DELAWARE VALLEY MGMT: AB Private Marks $614,439 Loan at 43% Off
---------------------------------------------------------------
AB Private Credit Investors Corporation has marked its $614,439
loan extended to Delaware Valley Management Holdings, Inc to market
at $350,292 or 57% of the outstanding amount, as of December 31,
2023, according to a disclosure contained in AB Private's Form 10-K
for the Fiscal year ended December 31, 2023, filed with the
Securities and Exchange Commission on March 29, 2024.

AB Private is a participant in a Delayed Draw Term Loan Revolver to
Delaware Valley Management Holdings, Inc. The loan accrues interest
at a rate of (S + 6.25%; 1% Floor) per annum. The loan matured last
March 21, 2024.  The loan is on non-accrual status.

AB Private Credit Investors Corporation an externally managed,
non-diversified, closed-end, management investment company that
elected to be regulated as a business development company under the
Investment Company Act of 1940, as amended  was incorporated under
the laws of the state of Maryland on February 6, 2015. The Fund was
formed to invest in primary-issue middle-market credit
opportunities that are directly sourced and privately negotiated.
AB Private Credit Investors LLC serves as the Fund's external
investment adviser.

The fund is lead by J. Brent Humphries, President and the Chairman
of the Board, is also the President of the Adviser; and Matthew
Bass, Head of Private Alternatives and a member of AB's Operating
Committee. The fund can be reach through:

     AB Private Credit Investors Corporation
     405 Colorado Street, Suite 1500
     Austin, TX 78701
     Tel: (512) 721-2900

Delaware Valley Management Holdings, Inc., doing business as Simply
Beautiful Smiles, provides managed care dental services. The
Company offers general dentistry, hygiene, and specialty services.
Simply Beautiful Smiles serves patients in the United States.



DIOCESE OF SACRAMENTO: U.S. Trustee Appoints Creditors' Committee
-----------------------------------------------------------------
The U.S. Trustee for Region 17 appointed an official committee to
represent unsecured creditors in the Chapter 11 case of The Roman
Catholic Bishop of Sacramento.

The committee members are:

     1. Eleanor McCampbell

     2. Khadija Golden

     3. Kevin Kelley

     4. Joseph Wiebelhaus

     5. Craig Carroll

     6. Iris Delgado

     7. Christopher Smith

     8. Jacob Keck

     9. Patrick Flynn
  
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 The Roman Catholic Bishop of Sacramento

The Roman Catholic Bishop of Sacramento is a Latin Church
ecclesiastical territory, or diocese, of the Catholic Church in the
northern California region of the United States. It is a suffragan
diocese in the ecclesiastical province of the metropolitan
Archdiocese of San Francisco.

The Roman Catholic Bishop of Sacramento filed Chapter 11 petition
(Bankr. E.D. Calif. Case No. 24-21326) on April 1, 2024, with $100
million to $500 million in both assets and liabilities.

Judge Christopher M. Klein oversees the case.

Paul J. Pascuzzi, Esq., at Felderstein Fitzgerald Willoughby
Pascuzzi & Rios, LLP is the Debtor's legal counsel.


DOW RUMMEL: Fitch Affirms 'BB' Rating on 2016/2017 Facility Bonds
-----------------------------------------------------------------
Fitch Ratings has affirmed the 'BB' rating on series 2016 and 2017
healthcare facility revenue bonds issued by the City of Sioux
Falls, SD on behalf of Dow Rummel Village (Dow Rummel). Fitch has
also affirmed Dow Rummel's Issuer Default Rating (IDR) at 'BB'.

The Rating Outlook is Stable.

   Entity/Debt                   Rating          Prior
   -----------                   ------          -----
Dow Rummel Village (SD)    LT IDR BB  Affirmed   BB

   Dow Rummel Village
   (SD) /General
   Revenues/1 LT           LT     BB  Affirmed   BB

The 'BB' rating primarily reflects Dow Rummel's high debt load
following a new money issuance in 2017 to finance its most recent
capital project. Its business profile attributes are solidly
'midrange', with historically sound operations supported by high
occupancy across all levels of care. Recent capital projects to
expand and renovate the campus have remedied Fitch's concerns that
age and condition of plant will affect Dow Rummel's longer-term
demand profile adversely.

The rapid fill of the new memory care/high acuity assisted living
units (ALUs) and its track record of maintaining strong, stable
occupancy, even during the pandemic, indicate that Dow Rummel is
providing adequate services and amenities to maintain demand,
despite operating in a very competitive primary market area (PMA).

SECURITY

The bonds are secured by a pledge of Dow Rummel's gross revenues, a
first mortgage lien, and a debt service reserve fund (DSRF) equal
to maximum annual debt service (MADS).

KEY RATING DRIVERS

Revenue Defensibility - 'bbb'

Stable, Strong Occupancy in Competitive Market

Dow Rummel operates in a very competitive market for senior living
facilities in Sioux Falls but continues to maintain strong
occupancy and an active wait list for units across the community.
It provides adequate services and amenities to compete effectively
and meet market demand, as evidenced by the rapid fill of its
newly-constructed memory care/high acuity ALUs and a track record
of stable, strong demand, even during the pandemic.

An average of 95% of independent living units (ILUs), 94% of ALUs,
87% of memory care units (MCUs), and 92% of skilled nursing
facility (SNF) beds were occupied in fiscal years 2019-2023 (FYE
April 30). Approximately 98% of ILUs, 100% of ALUs, 88% of MCUs,
and 91% of SNF beds were occupied in the nine months ended Jan. 31,
2024.

Dow Rummel has a history of regular rate increases across the
continuum of care, which it increased to a range of 5% to 6% in
fiscal 2023 compared to a historical average of between 4% and 5%
with no effect on demand, and weighted average entrance and monthly
service fees are affordable relative to prevailing home values and
income levels in its PMA. Dow Rummel is budgeting for no increase
in ILU entrance fees and a 2% increase in ILU monthly service fees
for fiscal 2024.

Operating Risk - 'bbb'

Track Record of Sound Operations; Potential Healthcare
Repositioning Project

Dow Rummel has a track record of stable 'midrange' operating
performance, and the community completed its recent largescale
capital project successfully. The organization demonstrates
'midrange' operating cost flexibility, with average operating ratio
of 98.8%, net operating margin (NOM) of 10.2%, and NOM-adjusted of
14.1% in the last five fiscal years. Its operating ratio weakened
to 101% in fiscal 2022 and 103.8% fiscal 2023, due to escalating
wage expense; however, it improved to 95.5% in the nine months
ended Jan. 31, 2024, due to a decline in staffing expense due to
higher than budgeted open positions, as management makes a
concerted effort to reduce the use of temporary agency staff.

Not included in Dow Rummel's operating performance year-to-date
fiscal 2024 is an expected $1.25 million charitable gift and about
$2.4 million in employee retention credits (ERC) that Dow Rummel
has applied for and expects to receive in two quarterly payments of
$1.2 million each. Even without these supplementary funds, Fitch
believes Dow Rummel will remain on this operating trajectory and
maintain core operating performance at levels consistent with
Fitch's 'bbb' assessment during the outlook period.

Dow Rummel's near-term capital expenditures are expected to be
adequate and limited to routine maintenance, given its moderate
average age of plant of 11.8 years at FYE23. A SNF renovation is
possible over the longer term, but Dow Rummel is at the very
beginning of the planning stages for this project and it is
unlikely to occur before 2026 when existing debt becomes callable.
Fitch believes the community will have adequate debt capacity at
the time of execution, owing to capital-related metrics that have
moderated considerably since its last major borrowing in 2017. Dow
Rummel had 1.2x revenue-only MADS coverage, 9.6x debt-to-net
available and 13.6% MADS to revenue as of Jan. 31, 2024, compared
to 0.8x, 15.7x and 21.5% in fiscal 2019.

Financial Profile - 'bb'

High Debt Load

Dow Rummel carries a high debt load following its debt issuance in
2017 to fund capex. As of FYE23, the community had approximately
$17.4 million in unrestricted cash and investments and a $3.5
million DSRF, representing 43.8% of adjusted debt and 287 days cash
on hand. Dow Rummel's unrestricted cash position grew to
approximately $18.8 million as of Jan. 31, 2024 (unaudited), owing
to relatively stable demand, strong turnover net entrance fees,
more supportive financial market performance and moderated labor
expense pressure. The community's MADS coverage was adequate at
1.2x in fiscal 2023 and 1.9x in the first nine months of fiscal
2024.

In light of expectations for 'midrange' revenue defensibility and
operating risk, Dow Rummel's financial profile is expected to
remain consistent with a 'bb' assessment throughout its
forward-looking stress case scenario, which factors in an assumed
degree of volatility in both economic conditions and its business
cycle. Fitch believes the community's capital needs will remain
elevated, owing to its competitive environment, which will likely
keep its debt load high over the next five years.

Asymmetric Additional Risk Considerations

No asymmetric risk factors are relevant to the rating.

RATING SENSITIVITIES

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

- Unexpected, sustained compression of Dow Rummel's operating
performance or liquidity, or the issuance of additional debt that
results in weakened leverage and capital-related ratios.

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

- Positive rating action is unlikely pending clarity on Dow
Rummel's potential healthcare repositioning project.

- While not likely during the Outlook period, significant growth in
liquidity and material moderation of Dow Rummel's debt burden could
lead to positive rating action over a longer-term time horizon,
particularly if cash-to-adjusted debt were expected to sustain
above 50% even in a stress case.

PROFILE

Dow Rummel is a predominantly type-C life plan community (LPC)
situated on 13.2 acres in Sioux Falls, SD. The community consists
of 114 ILUs, 34 ALUs, 30 ILU/ALU 'flex' apartments, 60 memory
care/high acuity ALUs, and a 50-bed SNF. Dow Rummel had total
revenues of approximately $21.7 million in fiscal 2023.

ESG CONSIDERATIONS

The highest level of other ESG credit relevance scores is '3'. This
means other ESG issues are credit-neutral or have only a minimal
credit impact on the entity, either due to their nature or the way
in which they are being managed by the entity. Fitch's ESG
Relevance Scores are not inputs in the rating process; they are an
observation of the materiality and relevance of ESG factors in the
rating decision.


ECSPONENT HOLDINGS: TriLinc Global Marks $5.6MM Loan at 50% Off
---------------------------------------------------------------
TriLinc Global Impact Fund, LLC has marked its $5,601,000 loan
extended to Ecsponent Holdings Limited to market at $2,792,341 or
50% of the outstanding amount, as of December 31, 2023, according
to a disclosure contained in TriLinc Global's Form 10-K for the
Fiscal year ended December 31, 2023, filed with the Securities and
Exchange Commission.

TriLinc Global is a participant in a Senior Secured Term Loan to
Ecsponent Holdings Limited. The loan accrues interest at a rate of
14.97% per annum. The loan was scheduled to mature last August 18,
2023.  TriLinc Global classified the loan as non-accrual.

TriLinc Global Impact Fund, LLC was organized as a Delaware limited
liability company on April 30, 2012 and formally commenced
operations on June 11, 2013. As a result of the Company's LLC
structure, the Company's unit holders have limited legal and
financial liability for the obligations or debts of the Company.
The Company makes impact investments in Small and Medium
Enterprises, known as SMEs, which the Company defines as those
businesses having less than 500 employees, primarily in developing
economies that provide the opportunity to achieve both competitive
financial returns and positive measurable impact.

The fund is lead by Chief Executive Officer Gloria S. Nelund and
Chief Financial Officer Mark A. Tipton. The fund can be reach
through:

     TriLinc Global Impact Fund, LLC
     1230 Rosecrans Avenue, Suite 605,
     Manhattan Beach, CA 90266
     Tel: (310) 997-0580

Ecsponent Investment Holdings Pty Ltd operates as a holding
company. The Company, through its subsidiaries, provides investment
and financial services. Ecsponent Investment Holdings conducts its
business in South Africa.


EMERALD ISLES: Court OKs Cash Collateral Access Thru May 29
-----------------------------------------------------------
The U.S. Bankruptcy Court for the Middle District of Florida,
Orlando Division, authorized Emerald Isles Holdings, LLC to use
cash collateral, on an interim basis, in accordance with the
budget, through May 29, 2024.

Although Debtor's operations was greatly affected by the COVID
pandemic, the greater problems arose following two hurricanes in
the fall of 2022. Together these storms completely flooded Debtor's
location causing substantial expense in repairs and renovations.
Lastly, these storms caused a substantial increase in Debtor's
property insurance premium, which drastically increased the escrow
portion of its mortgage payment.

Lion Business Funding, Fundamental Capital dba Nexi, Mr. Advance,
ODK Capital dba OnDeck, CT Corporation System as Representative, VC
Group, and WebBank assert an interest in the Debtor's cash
collateral.

Specifically, the Debtor is authorized to use cash collateral to
pay:

(a) amounts expressly authorized by the Court, including the $1,000
monthly payments to the Subchapter V Trustee;

(b) the current and necessary expenses set forth in the budget; and


(c)such additional amounts as may be expressly approved in writing
by Creditor (which approval will not be unreasonably withheld)
within 48 hours of the Debtor's request.

Any creditor determined to have a lien on cash collateral 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 Creditors.

A continued preliminary hearing on this matter will be held on May
29, 2024 at 2 p.m.

A copy of the court's order and the Debtor's budget is available at
https://urlcurt.com/u?l=R4yCvl from PacerMonitor.com.

The Debtor projects $83,222 in total expenses for one month.

                 About Emerald Isles Holdings

Emerald Isles Holdings, LLC, doing business as McK's Tavern &
Brewery serves pub food, genuine Irish dishes, a variety of beer,
and its very own craft brews. It is based in Daytona Beach, Fla.

Emerald filed a petition under Chapter 11, Subchapter V of the
Bankruptcy Code (Bankr. M.D. Fla. Case No. 24-00073) on Jan. 8,
2024, with $1,127,700 in assets and $914,883 in liabilities. Scot
A. Lawson, president, signed the petition.

Judge Lori V. Vaughan oversees the case.

Walter J. Snell, Esq., at Snell and Snell, P.A. represents the
Debtor as legal counsel.


EVOLVE IP LLC: AB Private Marks $109,972 Loan at 17% Off
--------------------------------------------------------
AB Private Credit Investors Corporation has marked its $109,972
loan extended to Evolve IP, LLC to market at $90,727 or 83% of the
outstanding amount, as of December 31, 2023, according to a
disclosure contained in AB Private's Form 10-K for the Fiscal year
ended December 31, 2023, filed with the Securities and Exchange
Commission on March 29, 2024.

AB Private is a participant in a Delayed Draw Term Loan to Evolve
IP, LLC. The loan accrues interest at a rate of 11.22% (S + 5.50%;
1% Floor) per annum. The loan matures on June 7, 2025.

AB Private Credit Investors Corporation an externally managed,
non-diversified, closed-end, management investment company that
elected to be regulated as a business development company under the
Investment Company Act of 1940, as amended  was incorporated under
the laws of the state of Maryland on February 6, 2015. The Fund was
formed to invest in primary-issue middle-market credit
opportunities that are directly sourced and privately negotiated.
AB Private Credit Investors LLC serves as the Fund's external
investment adviser.

The fund is lead by J. Brent Humphries, President and the Chairman
of the Board, is also the President of the Adviser; and Matthew
Bass, Head of Private Alternatives and a member of AB's Operating
Committee. The fund can be reach through:

     AB Private Credit Investors Corporation
     405 Colorado Street, Suite 1500
     Austin, TX 78701
     Tel: (512) 721-2900

Evolve IP, LLC provides business technology services. The Company
offers phone, email, fax, chat, video, call center solutions,
business continuity, disaster recovery, virtualization, and
financial compliance services. Evolve serves retail, consulting,
IT, and financial sectors.



EVOLVE IP LLC: AB Private Marks $566,868 Loan at 18% Off
--------------------------------------------------------
AB Private Credit Investors Corporation has marked its $566,868
loan extended to Evolve IP, LLC to market at $467,666 or 82% of the
outstanding amount, as of December 31, 2023, according to a
disclosure contained in AB Private's Form 10-K for the Fiscal year
ended December 31, 2023, filed with the Securities and Exchange
Commission on March 29, 2024.

AB Private is a participant in a Delayed Draw Term Loan Revolver to
Evolve IP, LLC. The loan accrues interest at a rate of 10.85% (S +
5.50%; 1% Floor) per annum. The loan matures on June 7, 2025.

AB Private Credit Investors Corporation an externally managed,
non-diversified, closed-end, management investment company that
elected to be regulated as a business development company under the
Investment Company Act of 1940, as amended  was incorporated under
the laws of the state of Maryland on February 6, 2015. The Fund was
formed to invest in primary-issue middle-market credit
opportunities that are directly sourced and privately negotiated.
AB Private Credit Investors LLC serves as the Fund's external
investment adviser.

The fund is lead by J. Brent Humphries, President and the Chairman
of the Board, is also the President of the Adviser; and Matthew
Bass, Head of Private Alternatives and a member of AB's Operating
Committee. The fund can be reach through:

     AB Private Credit Investors Corporation
     405 Colorado Street, Suite 1500
     Austin, TX 78701
     Tel: (512) 721-2900
 
Evolve IP, LLC provides business technology services. The Company
offers phone, email, fax, chat, video, call center solutions,
business continuity, disaster recovery, virtualization, and
financial compliance services. Evolve serves retail, consulting,
IT, and financial sectors.



EVOLVE IP LLC: AB Private Marks $6.3MM Loan at 18% Off
------------------------------------------------------
AB Private Credit Investors Corporation has marked its $6,364,108
loan extended to Evolve IP, LLC to market at $5,250,389 or 82% of
the outstanding amount, as of December 31, 2023, according to a
disclosure contained in AB Private's Form 10-K for the Fiscal year
ended December 31, 2023, filed with the Securities and Exchange
Commission on March 29, 2024.

AB Private is a participant in a Term Loan Revolver to Evolve IP,
LLC. The loan accrues interest at a rate of 11.22% (S + 5.50%; 1%
Floor) per annum. The loan matures on June 7, 2025.

AB Private Credit Investors Corporation an externally managed,
non-diversified, closed-end, management investment company that
elected to be regulated as a business development company under the
Investment Company Act of 1940, as amended  was incorporated under
the laws of the state of Maryland on February 6, 2015. The Fund was
formed to invest in primary-issue middle-market credit
opportunities that are directly sourced and privately negotiated.
AB Private Credit Investors LLC serves as the Fund's external
investment adviser.

The fund is lead by J. Brent Humphries, President and the Chairman
of the Board, is also the President of the Adviser; and Matthew
Bass, Head of Private Alternatives and a member of AB's Operating
Committee. The fund can be reach through:

     AB Private Credit Investors Corporation
     405 Colorado Street, Suite 1500
     Austin, TX 78701
     Tel: (512) 721-2900

Evolve IP, LLC provides business technology services. The Company
offers phone, email, fax, chat, video, call center solutions,
business continuity, disaster recovery, virtualization, and
financial compliance services. Evolve serves retail, consulting,
IT, and financial sectors.



FARGO BREWING: Case Summary & 20 Largest Unsecured Creditors
------------------------------------------------------------
Debtor: The Fargo Brewing Company, LLC
        610 N. University Drive, #104
        Fargo, ND 58102        

Business Description: Fargo Brewing is a craft brewery company.

Chapter 11 Petition Date: April 15, 2024

Court: United States Bankruptcy Court
       District of North Dakota

Case No.: 24-30152

Debtor's Counsel: Caren Stanley, Esq.
                  VOGEL LAW FIRM
                  218 NP Ave. PO Box 1389
                  Fargo, ND 58107-1389
                  Tel: 701-237-6983
                  E-mail: cstanley@vogellaw.com

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

Estimated Liabilities: $1 million to $10 million

The petition was signed by Jared Hardy 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/DSICO4Q/The_Fargo_Brewing_Company_LLC__ndbke-24-30152__0001.0.pdf?mcid=tGE4TAMA


FARWAY MARINA: Seeks to Hire Scher & Scher as Litigation Counsel
----------------------------------------------------------------
Farway Marina, Inc. seeks approval from the U.S. Bankruptcy Court
for the Eastern District of New York to employ Scher & Scher, PLLC
as its special litigation counsel.

Scher & Scher will represent the Debtor in the State Court Action.
The State Court Action involved a proceeding in New York Supreme
Court, Queens County, to foreclose a certain tax lien held by
plaintiff in that action with respect to the premises known as
Block 16110; Lot 53 in Rockaway, Queens County, New York ("Lot
53").

Daniel J. Scher will primarily be responsible for performing the
services requested by the Debtor. Mr. Scher's hourly rate is $450
per hour.

Mr. Scher assured the court that his firm does not hold or
represent an interest adverse to Debtor with respect to the matters
on which it is to be retained.

The firm can be reached through:

     Daniel J. Scher, Esq.
     SCHER & SCHER, PLLC
     55 Water Mill Ln, #400
     Great Neck, NY 11021
     Telephone: (516) 482-1777

         About Farway Marina

Farway Marina, Inc., a company in Far Rockaway, N.Y., filed its
voluntary petition for Chapter 11 protection (Bankr. E.D.N.Y. Case
No. 23-41446) on April 27, 2023, with as much as $50,000 in assets
and $1 million to $10 million in liabilities. Judge Jil
Mazer-Marino oversees the case.

Leech Tishman Robinson Brog, PLLC is the Debtor's legal counsel.


FINANCE OF AMERICA: Libman Family Holdings Reports Equity Stakes
----------------------------------------------------------------
Brian L. Libman and Libman Family Holdings, LLC disclosed in a
Schedule 13D/A Report filed with the U.S. Securities and Exchange
Commission that as of April 1, 2024, they beneficially owned
80,813,108 and 80,420,134 shares of Finance of America Companies
Inc.'s Class A Common Stock, representing 48.6% and 48.4%, of the
shares outstanding, respectively.

Calculations of the percentage of the shares of Class A Common
Stock beneficially owned is based on 96,561,759 shares of Class A
Common Stock outstanding as of March 11, 2024, as set forth in the
Company's Annual Report on Form 10-K filed by the Company on March
15, 2024, and takes into account any shares of Class A Common Stock
underlying FoA Units held by each of the Reporting Persons, as
applicable.

The Reporting Persons own an aggregate of 69,550,568 FoA Units,
11,262,540 shares of Class A Common Stock and 8,791,920 Earnout
Rights, which includes (i) 11,262,540 shares of Class A Common
Stock held by Mr. Libman or by entities for which Mr. Libman is a
trustee; (ii) 69,550,568 FoA Units and 8,564,208 Earnout Rights
held by LFH; and (iii) 227,712 Earnout Rights held by TMO. The
Reporting Persons beneficially own 48.6% of the outstanding Class A
Common Stock in the aggregate, as calculated pursuant to Rule 13d-3
of the Securities Exchange Act of 1934, as amended (the "Exchange
Act").

Not included in this Schedule 13D are 56,497 restricted stock units
granted to Mr. Libman which are scheduled to vest on the earlier of
(i) June 8, 2024 or (ii) the next regularly scheduled annual
stockholders' meeting of the Company, and upon vesting, will be
settled into one share of Class A Common Stock or cash (or a
combination thereof) at the discretion of the Company's
compensation committee.

Pursuant to the limited liability company agreements of LFH and
TMO, each of LFH and TMO is managed by a board of managers
consisting of Brian Libman as the sole manager.

A full-text copy of the Report is available at
https://tinyurl.com/3t5bhxk8

                About Finance of America

Plano, Texas-based, Finance of America Companies Inc. is a
financial services holding company which, through its operating
subsidiaries, is a modern retirement solutions platform that
provides customers with access to an innovative range of retirement
offerings centered on the home. In addition, FoA offers capital
markets and portfolio management capabilities to optimize
distribution to investors.

As of September 30, 2023, Finance of America has $26.4 billion in
total assets and $26.3 billion in total liabilities.

As reported by the Troubled Company Reporter on Oct. 20, 2023,
Fitch Ratings has downgraded the Long-Term Issuer Default Ratings
(IDRs) of Finance of America Companies Inc. and its subsidiaries,
Finance of America Equity Capital LLC and Finance of America
Funding LLC, to 'CCC+' from 'B-'. Fitch has also downgraded Finance
of America Funding LLC's senior unsecured debt rating to
'CCC-'/'RR6' from 'CCC+'/'RR5'. The Rating Outlook remains
Negative.  The rating actions have been taken as part of a periodic
peer review of non-bank mortgage companies, which is comprised of
six publicly rated firms.

The rating downgrade reflects the operating losses and resulting
erosion of tangible equity FOA has experienced over the last year,
which has resulted in continuing covenant breaches, which may limit
the company's ability to extend debt maturities and secure future
funding. High interest rates and borrower affordability challenges
have reduced origination volumes, which, along with widening credit
spreads, have resulted in significant negative fair value
adjustments to FOA's assets. Tangible equity has decreased to
negative $5 million at 2Q23, down from $288 million in 2Q22 and
$480 million at YE21.

The Negative Outlook reflects Fitch's expectation that FOA's
profitability will remain weak, challenging its ability to rebuild
tangible capital levels over the Outlook horizon. Additionally,
Fitch's believes execution risk remains with regard to the
integration of American Advisors Group (AAG) and the restructuring
of FOA's continuing business segments, which could impact its
long-term franchise and market position.


FLOWER TURBINES: SetApart FS Raises Going Concern Doubt
-------------------------------------------------------
Flower Turbines, Inc. disclosed in a Form 1-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 SetApart FS, the Company's auditor,
issued a "going concern" qualification in its report dated March
18, 2024, citing that certain conditions indicate that the Company
may be unable to continue as a going concern.

Flower Turbines' continuation as a going concern is dependent on
its ability to generate sufficient cash flows from operations to
meet its obligations, and/or obtaining additional financing from
its shareholders or other sources, as may be required. The Company
has incurred significant losses from inception, which raises
substantial doubt about its ability to continue as a going concern.
For the 2023 Annual Period, the COmpany had a comprehensive net
loss, after foreign currency losses, of $3,509,305, compared to a
net loss of $3,709,376, for the 2022 Annual Period.

"Our ability to continue as a going concern is dependent upon
management's ability to raise additional capital from the issuance
of debt or the sale of stock, its ability to generate profitable
sales of its products, and its ability to generate positive
operational cash flow. We believe we will be able to continue
sustaining the company as a going concern through the cash flow
resulting from sales of our products, as well as seeking funds from
crowdfunding offerings," the Company said.

As of December 31, 2023, the Company had $1,598,405 in total
assets, $808,502 in total liabilities, and $789,904 in total
stockholders' equity.

A full-text copy of the Company's Form 1-K is available at
https://tinyurl.com/3hu7vz24

                     About Flower Turbines Inc.

Flower Turbines, Inc. designs, manufactures, and sells small
vertical axis wind turbines, which, compared with current small
drag-type wind turbines, are more aerodynamically efficient, emit
less noise and vibrations, and are aesthetically designed.


FRANKLIN SQUARE: S&P Rates New Senior Secured Credit Facility 'BB'
------------------------------------------------------------------
S&P Global Ratings assigned its 'BB' issue rating to Franklin
Square Holdings' (BB/Stable/--) proposed $700 million seven year
senior secured term loan B. S&P also assigned a recovery rating of
'3' to the proposed loan, indicating its expectation for meaningful
(50%-70%; rounded estimate: 50%) recovery in the event of a payment
default. S&P expects Franklin Square to use the proceeds to repay
its outstanding $498 million first-lien term loan B and $149
million term loan A, and for general corporate purposes, including
share repurchases.

S&P said, "We expect weighted average debt to EBITDA to remain
3.0x-4.0x, and EBITDA interest coverage to remain in the mid-single
digits. Under our base case scenario, we expect modest growth in
EBITDA and no deterioration in investment performance. We also
expect Franklin Square to reduce its leverage some over the next 12
months as the company rebuilds its cash balance following the
acquisition of Portfolio Advisors and pays down the related
deferred cash consideration, which we include as debt in our
leverage analysis."

ISSUE RATINGS--RECOVERY ANALYSIS

Key analytical factors

-- S&P's recovery analysis includes FSH's proposed $700 million
term debt and assumes 85% usage of the $150 million secured
revolving credit facility.

-- S&P applies a 5.0x multiple for all asset managers because it
believe this represents an average multiple for asset managers
emerging from a default scenario.

-- S&P's simulated default scenario includes poor investment
performance or market depreciation, leading to a substantial
outflow of AUM and a reduction in EBITDA, sufficient to trigger a
payment default.

Simulated default assumptions

-- Simulated year of default: 2029

-- EBITDA at emergence: $88.1 million

-- EBITDA multiple: 5.0x

-- Gross recovery value: $441 million

-- Net recovery value for waterfall after administrative expenses:
$419 million

-- Obligor/nonobligor valuation split: 100%/0%

-- Estimated first-lien claim: $815 million

-- Value available for first-lien claim: $419 million

-- Recovery range: 50%

Debt amounts include six months of accrued interest that S&P
assumes will be owed at default.



FYE SPORTS: Court OKs Interim Cash Collateral Access
----------------------------------------------------
The U.S. Bankruptcy Court for the Southern District of Texas,
Houston Division, authorized Fye Sports Cards, LLC to use cash
collateral, on an interim basis, in accordance with the budget,
with a 15% variance.

As adequate protection, Capital One and Simply Funding will have
valid and perfected additional and replacement security interests
in, and liens upon, all of the relevant Debtor's right, title and
interest in, to, and under all of the Debtor's now owned and
after-acquired cash, and cash collateral.

To the extent of the aggregate Diminution of Value, if any, of
their respective interests in the cash collateral, and subject to
any court ordered Carve-Out and subject to any post-petition liens
for ad valorem taxes, the Secured Lenders are granted, in addition
to claims under 11 U.S.C. section 503(b), an allowed superpriority
administrative expense claim pursuant to 11 U.S.C. Section 507(b).

The Carve-Out means (i) Court-allowed fees and expenses of a
trustee appointed under Section 1183 of the Bankruptcy Code, (ii)
to the extent allowed at any time, whether by interim order,
procedural order, or otherwise, all unpaid fees and expenses
incurred by persons or firms retained by the Debtors pursuant to
Sections 327, 328, or 363, (iii) quarterly fees required to be paid
to the United States Trustee pursuant to 28 U.S.C. Section
1930(a)(6), if any (iv) any fees payable to the Clerk of the
Bankruptcy Court, and (v) all reasonable fees and expenses incurred
by a trustee, if any, under Section 726(b) of the Bankruptcy Code
in an amount not exceeding $50,000. All liens and claims of the
Adequate Protection Superpriority Claims, regardless of their
nature or priority, will be subject to the Carve-Out.

A final hearing on the matter is set for May 15, 2024 at 10:30
a.m.

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

The Debtor projects total cash paid out, on a monthly basis, as
follows:

     $228,438 for May 2024;
     $228,438 for June 2024;
     $228,438 for July 2024; and
     $228,438 for August 2024.

                    About FYE Sports Cards LLC

FYE Sports Cards LLC is a sports card store in Colleyville, Texas.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Tex. Case No. 24-31613) on April 10,
2024. In the petition signed by David Michael Fye, managing member,
the Debtor disclosed $58,561 in total assets and $1,783,388 in
total liabilities.

Judge Eduardo V. Rodriguez oversees the case.

Susan Tran Adams, Esq., at TRAN SINGH, LLP, represents the Debtor
as legal counsel.


G & G TOWERING: Seeks to Hire Cooper & Scully as General Counsel
----------------------------------------------------------------
G & G Towering Investments, Inc. seeks approval from the U.S.
Bankruptcy Court for the Southern District of Texas to employ
Cooper & Scully, PC as its general counsel.

The firm will render these services:

     a. negotiate with creditors and handle routine motions such as
motions for relief from stay, cash collateral motions and the
myriad of bankruptcy motions that will be filed in this case;

     b. file objections to claims, if necessary;

     c. draft, file and/or prosecute adversary proceedings
necessary to determine the extent, validity and priority of liens,
including Adversary No. 24-3006, Robbin's Nest for Children, LLC v.
Small Business Administration;

     d. draft, file and prosecute avoidance actions if necessary;

     e. draft, file and prosecute adversary proceedings, motions
and contested pleadings as necessary;

     f. revise and file amendments to the Debtor's Plan and
Disclosure Statement, if necessary;

     g. conduct discovery that is required for the completion of
the case or any matter associated with the case;

     h. perform all legal matters that are necessary for the
completion of the case; and

     i. perform miscellaneous legal duties to complete the
bankruptcy case.

The normal hourly billing rate for Julie M. Koenig is $450 per hour
which will be reduced to $425 per hour in this proceeding.
Paralegal time is billed at $125 per hour.

Julie Koenig, Esq., a shareholder of Cooper & Scully, disclosed in
a court filing that her firm is a "disinterested person" pursuant
to Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Julie M. Koenig, Esq.
     COOPER & SCULLY, P.C.
     815 Walker St., Suite 1040
     Houston, TX 77002
     Tel: (713) 236-6800
     Fax: (713) 236-6880
     Email: julie.koenig@cooperscully.com

         About G & G Towering Investments

G & G Towering Investments Inc., a company in Pearland, Texas,
sought protection under Chapter 11 of the U.S. Bankruptcy Code
(Bankr. S.D. Texas Case No. 23-31458) on April 25, 2023, with
$500,001 to $1 million in assets and $1 million to $10 million in
liabilities. Evan D. Gentry, president, signed the petition.

Judge Eduardo V. Rodriguez oversees the case.

The Debtor tapped Margaret M. McClure, Esq., at the Law Office of
Margaret M. McClure as legal counsel and John F. Coggin, CPA, PLLC
as accountant.


GROUNDSWELL MMA: Seeks to Hire Tydings & Rosenberg LLP as Counsel
-----------------------------------------------------------------
Groundswell MMA, LLC seeks approval from the U.S. Bankruptcy Court
for the District of Maryland to employ Tydings & Rosenberg, LLP as
its counsel.

Whiteford, Taylor & Preston, LLP has been counsel of record since
Dec. 5, 2023. However, as of March 11, 2024, the lead counsel for
the Debtor, Dennis J. Shaffer, has left Whiteford and joined the
law firm of Tydings & Rosenberg, LLP. The Debtor desires to retain
Mr. Shaffer as its lead counsel, and accordingly, is filing this
application to employ Tydings & Rosenberg as its bankruptcy
counsel.

The firm's services include:

     a. providing the Debtor legal advice with respect to its
powers and duties as a debtor-in-possession and in the operation of
its business;

     b. representing the Debtor in defense of any proceedings
instituted to reclaim property or to obtain relief from the
automatic stay under Sec. 362(a) of the Bankruptcy Code;

     c. preparing any necessary applications, answers, orders,
operating reports and other legal papers, and appearing on the
Debtor's behalf in proceedings instituted by or against the
Debtor;

     d. assisting the Debtor with any sale of its assets under
Section 363 of the Bankruptcy Code;

     e. assisting the Debtor in the preparation of schedules,
statement of financial affairs, and any amendments thereto which
the Debtor may be required to file in this case;

     f. assisting the Debtor in the preparation of a plan that
complies with the provisions of Subchapter V;

     g. prosecuting affirmative cases on behalf of the Debtor
seeking the recovery of any assets;

     h. assisting the Debtor with other legal matters, including,
among others, securities, corporate, real estate, tax, intellectual
property, employee relations, general litigation, and bankruptcy
legal work; and

     i. performing all of the legal services for the Debtor which
may be necessary or desirable in this bankruptcy case.

The firm will be paid at these rates:

     Partners       $450 - $700 per hour
     Associates     $300 - $350 per hour
     Paralegal      $215 per hour

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

Dennis Shaffer, Esq., a partner at Tydings & Rosenberg, disclosed
in a court filing that his firm is a "disinterested person" as that
term is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Dennis J. Shaffer, Esq.
     TYDINGS & ROSENBERG LLP
     One Light Street, Suite 901
     Baltimore, MD 21202
     Telephone: (410) 752-9700
     Facsimile: (410) 727-5460
     Email: dshaffer@tydings.com

          About Groundswell MMA

Groundswell MMA, LLC filed Chapter 11 petition (Bankr. D. Md. Case
No. 23-17981) on Nov. 3, 2023, with as much as $1 million in both
assets and liabilities. Zachary Davis, member, signed the
petition.

Judge Lori S. Simpson oversees the case.

The Debtor tapped Dennis J. Shaffer, Esq., at Whiteford Taylor &
Preston, LLP as legal counsel and Liz A. Crabbs at Ascend Business
Solutions, LLC as accountant.


GUZZINO COMMERCIAL: Available Cash & Business Income to Fund Plan
-----------------------------------------------------------------
Guzzino Leasing and Rental, Inc. d/b/a Utility Truck and Equipment
Company (the "Debtor" or "UTEC"), an affiliate of Guzzino
Commercial, LLC, filed with the U.S. Bankruptcy Court for the
Western District of Louisiana a Subchapter V Plan of Reorganization
dated April 8, 2024.

The Debtor owns and operates a truck parts, fabrication and
servicing business, located in the Lake Charles metropolitan area,
Louisiana. Guzzino Commercial owns and operates a commercial real
estate business, located in the Lake Charles metropolitan area,
Louisiana.

The Debtor is a Louisiana limited liability company. It was first
organized in 2006. The Debtor has 2 members Phillip A. Guzzino and
his wife, Karla Guzzino. The Debtor is managed by Mr. Guzzino.

UTEC was contracted by ICS to load bulk material into packages;
however, all loading and packaging operations were assumed by ICS
in January 2013. ICS ceased operations at that location in November
2015. From January 2013 to November 2015, ICS operated under an
injunction and no one ever sought to rescind the injunction due to
off-side impact of pet coke. When ICS vacated the premises, the
facility was washed down with water and ICS has not returned to the
site.

Plaintiffs sought damages for bodily injury, property damages and
nuisance. A total of 81 plaintiffs filed suit for damages which
involved approximately 45 homes. The first 5 cases were tried in
September 2018, and the remaining claims were tried in June 2020.
With respect to the Plaintiffs' bodily injury claims, there was no
medical evidence, testimony or records, introduced into evidence.

Plaintiffs' attorneys insisted that the Debtor owed the entirety of
the damages awarded despite the Appellate Court's language in its
decision that the Debtor only owed 25% due to the court's
comparative fault assessment. Moreover, Plaintiffs' attorneys have
refused or otherwise failed to respond to settlement offers and
were apparently proceeding to seize and sell the Debtor's assets.
The Debtor filed this case on January 10, 2024, in order to
preserve value in its property and have this court rule on claims
of the Plaintiff-Claimants.

The Debtor has formulated a plan of reorganization. Under this
Plan, the Debtor intends to distribute the cash generated from its
operations together with the funds derived from loans provided to
it by related company, Guzzino Commercial, LLC, and the Debtor's
members, Phillip A. Guzzino and Karla Guzzino (the "Guzzinos") to
holders of Allowed Claims.

This Plan provides for the treatment of Claims and Interests as
follows, and as more fully described herein:

     * Allowed Priority Claims will be paid in full;

     * Allowed General Unsecured Claims will be paid in full;

     * Allowed Secured Claims will be paid in full; and

     * Equity Interests will retain their Interests in the Debtor.

The Debtor intends to object to all claims that do not comport with
the Debtor's assessment of its liability to those claimants.

The Debtor proposes to pay all Allowed Claims in full not later
than 3 years after the Effective Date of this Plan.

Class 1 consists of General Unsecured Claims of Plaintiff
Claimants. Plaintiff-Claimants will receive monthly payments on
their Allowed Claims beginning within 10 days of a Final Order
allowing such claim. Monthly payments will be in an amount which
has been amortized with state court interest at the rate applicable
to the first day of the month in which it is paid over a period of
36 months. This Class is impaired.

Based on Proofs of Claim received to date, there are roughly 70
claimants in this class with a total of $965,488.27 in claims,
which will all be disputed. These claimants are secured by the
appellate bond furnished by the Guzzino Commercial.

Class 2 consists of Convenience Claims. All claimants with Allowed
Claims of $3,000.00 or less, or who voluntarily elect in writing
with their respective ballot to reduce their claim to $3,000.00,
shall be paid within 10 days of the Final Order on their claim.
This Class is impaired.

Equity Interests shall retain their membership interests in the
Debtor on and after the Effective Date. Equity Interests are
Unimpaired, and thus, they are presumed to accept the Plan. Phillip
A. Guzzino and his wife, Karla Guzzino, are the only members of the
Debtor.

On Confirmation of this 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.

Funds needed to make cash payments on or before the Effective Date
under this Plan shall come from cash on hand and/or the operations
of the Debtor's business and funds from Guzzino Commercial or the
Guzzinos. All payments on and/or after the Effective Date shall be
made by Reorganized Debtor from cash on hand, the operations of the
Debtor's business and funds from Guzzino Commercial or the
Guzzinos.

A full-text copy of the Subchapter V Plan dated April 8, 2024 is
available at https://urlcurt.com/u?l=flOJDN from PacerMonitor.com
at no charge.

Attorneys for the Debtors:

     Arthur A. Vingiello, Esq.
     THE STEFFES FIRM, LLC
     13702 Coursey Blvd., Building 3
     Baton Rouge, LA 70817
     Tel: (225) 751-1751
     Email: avingiello@steffeslaw.com

                    About Guzzino Commercial

Guzzino Commercial, LLC, owns and operates a commercial real estate
business, located in the Lake Charles metropolitan area,
Louisiana.

The Debtor filed a petition under Chapter 11, Subchapter V of the
Bankruptcy Code (Bankr. W.D. La. Case No. 23-20489) on Oct. 31,
2023, with $1 million to $10 million in assets and $500,000 to $1
million in liabilities.  Phillip Anthony Guzzino, managing member,
signed the petition.

Judge John W. Kolwe oversees the case.

Arthur A. Vingiello, Esq., at The Steffes Firm, LLC, is the
Debtor's legal counsel.


HAMILTON ELITE: Banned From Using Cash Collateral
-------------------------------------------------
The U.S. Bankruptcy Court for the Eastern District of Wisconsin,
has entered an order prohibiting Hamilton Elite Properties LLC from
using cash collateral consisting of rents obtained from 3312 West
Vera Avenue, Milwaukee, Wisconsin; 3342 West Vera Avenue,
Milwaukee, Wisconsin; 3957 North 30th Street, Milwaukee, Wisconsin;
and 4032 North 12th Street, Milwaukee, Wisconsin.

F Street Investments, LLC filed a Motion for Entry of an Order
Prohibiting the Use of Cash Collateral on On March 27, 2024.

The court said if the Debtor obtains any cash collateral, such
funds will be segregated and accounted for according to 11 U.S.C.
section 363(c)(4).

A copy of the order is available at https://urlcurt.com/u?l=W0fEQX
from PacerMonitor.com.

              About Hamilton Elite Properties LLC

Hamilton Elite Properties LLC sought protection for relief under
Chapter 11 of the Bankruptcy Code (Bankr. E.D. Wis. Case No.
24-20348) on Jan. 25, 2024, listing $100,001 to $500,000 in both
assets and liabilities.

Judge Katherine Maloney Perhach oversees the case.

Joseph W. Seifert, Esq. at Seifert Law Office represents the Debtor
as counsel.


HARRISBURG'S HOMETOWN: Court OKs Cash Access on Final Basis
-----------------------------------------------------------
The U.S. Bankruptcy Court for the Western District of North
Carolina, Charlotte Division, authorized Harrisburg's Hometown
Pharmacy, Inc. to use cash collateral on a final basis, in
accordance with the budget, with a 10% variance, beginning April
11, 2024.

As adequate protection for the use of Smith Drug Company's, a
division of J M Smith Corporation, cash collateral, on or before
May 31, the Debtor will make a payment to Smith in the amount of
$1,500.

As adequate protection for the use of the Internal Revenue
Service's cash collateral, on or before May 31, the Debtor will
make a payment to the Internal Revenue Service in the amount of
$974.

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

The Debtors right to use cash collateral will remain in full force
and effect until the earlier of:

(a) entry of a final order granting Smith and/or the Internal
Revenue Service relief from the automatic stay with respect to the
entirety of their collateral;

(b) dismissal or conversion of the Debtor's bankruptcy case to a
proceeding under Chapter 7 of the Bankruptcy Code;

(c) the agreement of the parties to terminate cash collateral
use;

(d) entry of an order terminating cash collateral use; or

(e) confirmation of a plan of reorganization.

A copy of the court's order and the Debtor's budget is available at
https://urlcurt.com/u?l=azP40x from PacerMonitor.com.

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

     $242,225 for April 2024;
     $243,225 for May 2024; and
     $253,725 for June 2024.

            About Harrisburg's Hometown Pharmacy, Inc.

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

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

Judge Laura T. Beyer oversees the case.

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


HART INC: Fine-Tunes Plan Documents
-----------------------------------
Hart, Inc., submitted a First Amended Subchapter V Plan of
Reorganization dated April 8, 2024.

This Plan is intended to provide the structure and method by which
the Debtor will reorganize its business.

This Plan provides for the reorganization of the Debtor's finances
and proposes to pay creditors from: (1) projected cash on hand on
the Effective Date; (2) the Reorganized Debtor's Projected
Disposable Income in the event the class of General Unsecured
Claims votes to reject this Plan; and/or (3) either (i) the Sponsor
Contribution from Palisades Ventures L.P. ("Palisades Ventures"),
Hart Investors LLC ("Hart Investors"), and Palisades Growth Capital
II, L.P. ("Palisades Growth", and together with Palisades Ventures,
Hart Investors, and/or one or more of their respective affiliates,
designees or assignees, the "Sponsors", and each a "Sponsor"), as
consideration and in exchange for 100% of the Reorganized Debtor
Interests (which shall be in the form of Senior Preferred Shares,
Junior Preferred Shares or Common Stock) or (ii) if the Sponsors
are not the Prevailing Bidder for the Reorganized Debtor Interests,
cash in excess of the aggregate consideration provided by the
Sponsor Contribution from such other Prevailing Bidder for either
the Reorganized Debtor Interests or all or substantially all of the
Debtor's assets (collectively, the "Assets").

To ensure that the Sponsor Contribution for the Reorganized Debtor
Interests is fair, reasonable and adequate, the Debtor will market
and solicit overbids for the Reorganized Debtor Interests and/or
Assets in the event any Qualified Bidders would prefer to purchase
the Debtor's Assets as opposed to the Reorganized Debtor Interests.
If no Qualified Overbid is received, the value to be contributed by
the Sponsors under this Plan totals not less than $2,000,000,
including a projected distribution of $500,000 in cash to General
Unsecured Creditors.

The projected distribution of $500,000 to General Unsecured
Creditors would result in a pro rata distribution of approximately
25% to holders of Allowed General Unsecured Claims if the class
votes to accept this Plan, and none of the scheduled claims listed
as disputed, unliquidated or contingent are ultimately allowed by
order of the Bankruptcy Court. If all of those claims are
ultimately allowed by order of the Bankruptcy Court, then the
distribution to General Unsecured Creditors will be substantially
reduced to approximately 9.4%.

Class 2 consists of Allowed General Unsecured Claims. Except to the
extent that a holder of an Allowed General Unsecured Claim (other
than a Sponsor) agrees to a less favorable treatment of its Allowed
General Unsecured Claim, in full and final satisfaction,
settlement, release, and discharge of and in exchange for each
Allowed General Unsecured Claim:

     * If the holders of Allowed General Unsecured Claims vote as a
class to confirm this Plan Allowed General Unsecured Claims are
projected to receive distributions totaling $500,000 which the
Debtor has valued at approximately 25% or 25 cents on the dollar.

     * If the holders of Allowed General Unsecured Claims vote as a
class to reject this Plan, Allowed General Unsecured Claims are
projected to receive distributions totaling $500,000, which the
Debtor has valued at approximately 2.5% or 2.5 cents on the
dollar.

In exchange for its receipt of the 100% of the Reorganized Debtor
Interests, on the Effective Date, the Sponsors have agreed to
provide the Debtor with the following cash and other consideration
(collectively, the "Sponsor Contribution"):

   * The Sponsors will pay $500,000 cash (the "Sponsor Cash
Consideration") in aggregate to the Debtor for 19% of the
Reorganized Debtor Interests in the form of Common Stock, Junior
Preferred Shares or Senior Preferred Shares, and the Debtor shall
use the cash to establish the Fund and make distributions under
this Plan to holders of Allowed General Unsecured Claims against
the Debtor;

   * The Sponsors and other creditors holding Allowed General
Unsecured Claims constituting Palisades Unsecured Debt will
exchange $3,500,000 of such Allowed General Unsecured Claims for
51% of the Reorganized Debtor Interests in the form of Senior
Preferred Shares or Junior Preferred Shares, as applicable;

   * If the holders of Allowed General Unsecured Claims vote as a
class to confirm this Plan, the balance of the Palisades Unsecured
Debt in the amount of $12,228,000 will be subordinated to all other
Allowed General Unsecured Claims; and

   * The Sponsors will convert and exchange an estimated $805,732
of the DIP Loan Obligations and Pre-Petition Loan Obligations
(i.e., the Secured Debt Contribution) for 30% of the Reorganized
Debtor Interests in the form of Common Stock, Junior Preferred
Shares or Senior Preferred Shares.

A full-text copy of the First Amended Plan dated April 8, 2024 is
available at https://urlcurt.com/u?l=rmrnww from PacerMonitor.com
at no charge.

General bankruptcy counsel for the Debtor:

     Zev Shechtman, Esq.
     DANNING, GILL, ISRAEL & KRASNOFF, LLP
     1901 Avenue of the Stars, Suite 450
     Los Angeles, CA 90067-6006
     Tel: (310) 277-0077
     Fax: (310) 277-5735
     Email: zs@danninggill.com

                        About Hart Inc.

Hart, Inc., founded in 2012 in Orange County, Calif., was created
to enhance the healthcare system through the use of state
of-the-art data management software. It designed a platform that
seamlessly integrates all data sources into a unified source of
reliable, up-to-the-minute information.

The Debtor filed a petition under Chapter 11, Subchapter V of the
Bankruptcy Code (Bankr. C.D. Cal. Case No. 23-11937) on Sept. 21,
2023, with $1,667,728 in assets and $21,510,861 in liabilities.
Dominique Gross, chief executive officer, signed the petition.

Judge Scott C. Clarkson oversees the case.

Zev Shechtman, Esq., at Danning, Gill, Israel & Krasnoff, LLP, is
the Debtor's legal counsel.


HILLTOP WEST: Voluntary Chapter 11 Case Summary
-----------------------------------------------
Debtor: Hilltop West Holding Corp.
        70 Roa Hook Road,
        Cortlandt Manor, NY 10567

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

Chapter 11 Petition Date: April 15, 2024

Court: United States Bankruptcy Court
       Southern District of New York

Case No.: 24-22324

Judge: Hon. Sean H. Lane

Debtor's Counsel: James J. Rufo, Esq.
                  LAW OFFICE OF JAMES J. RUFO
                  222 Bloomingdale Road 202
                  White Plains NY 10605
                  Tel: (914) 600-7161
                  E-mail: jrufo@jamesrufolaw.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Steven Auth as president.

A list of the Debtor's 20 largest unsecured creditors is now
available for download.  Follow this link to get a copy today
https://www.pacermonitor.com.

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

https://www.pacermonitor.com/view/6GBRXPI/Hilltop_West_Holding_Corp__nysbke-24-22324__0001.0.pdf?mcid=tGE4TAMA


HIRAM COLLEGE: S&P Affirms 'BB' Long-Term Rating on 2015 Bonds
--------------------------------------------------------------
S&P Global Ratings revised its outlook to negative from stable and
affirmed its 'BB' long-term rating on the Ohio Higher Educational
Facility Commission's series 2015 higher educational facility
revenue refunding bonds issued for Hiram College.

"The negative outlook reflects our view of Hiram's significantly
declining operations in fiscal 2023, which caused the college to
incur a covenant violation, coupled with significant leadership
turnover in fiscal 2023," said S&P Global Ratings credit analyst
Beth Bishop. "The negative outlook also reflects our view of
Hiram's highly restricted cash and investments."




HIS STORY: Gets OK to Sell Personal Property to Maitland 175
------------------------------------------------------------
His Story Development, LLC received approval from the U.S.
Bankruptcy Court for the Eastern District of Texas to sell its
personal property to Maitland 175 Inc.

Maitland made a cash offer of $185,000 for the property used to
operate the company's business in The Colony, Texas.

His Story Development is selling the property "free and clear" of
liens and encumbrances, with the lien of Larua Lazarus, a secured
creditor, and any other party asserting a superior lien to attach
to the sale proceeds.

                   About His Story Development

His Story Development, LLC, a company in West Palm Beach Fla.,
filed Chapter 11 petition (Bankr. E.D. Texas Case No. 24-40288) on
February 6, 2024, with as much as $1 million to $10 million in both
assets and liabilities. Bruce Lazarus of Evergreen Five LLC, the
managing member of His Story Development, signed the petition.

Judge Brenda T. Rhoades oversees the case.

Quilling, Selander, Lownds, Winslett & Moser, P.C. serves as the
Debtor's legal counsel.


HOLLYWOOD LOFTS: Case Summary & 20 Largest Unsecured Creditors
--------------------------------------------------------------
Debtor: Hollywood Lofts LLC
        1200 Westlake Ave. N, Suite 608
        Seattle, WA 98109-3529

Business Description: Hollywood Lofts is a Single Asset Real
                      Estate debtor (as defined in 11 U.S.C.
                      Section 101(51B)).  The Debtor owns
                      real property and improvements thereon
                      located at 127 Broadway East, Seattle, WA
                      98102, commonly known as the Hollywood
                      Lofts having an appraised value of $14.1
                      million.

Chapter 11 Petition Date: April 15, 2024

Court: United States Bankruptcy Court
       Western District of Washington

Case No.: 24-10916

Debtor's Counsel: James L. Day, Esq.
                  BUSH KORNFELD LLP
                  601 Union St., Suite 5000
                  Seattle, WA 98101-2373
                  Tel: (206) 292-2110
                  Fax: (206) 292-2104
                  Email: jday@bskd.com

Total Assets: $14,278,613

Total Liabilities: $9,396,079

The petition was signed by Ron E. Amundson as manager.

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

https://www.pacermonitor.com/view/HBYNJ3I/Hollywood_Lofts_LLC__wawbke-24-10916__0001.0.pdf?mcid=tGE4TAMA

List of Debtor's 20 Largest Unsecured Creditors:

   Entity                            Nature of Claim  Claim Amount

1. American Mold Inspection                                   $595
5884 NE Eagle
Harbor Drive
Bainbridge Island,
WA 98110-3717
Email: ami@moldmen.net

2. Apex Appliance Service, Inc.                               $439
14715 Aurora Avenue N
Seattle, WA
98133-6547
Email: apex@arrowlegacyaccounting.com

3. CenturyLink                                                $228
100 CenturyLink Drive
Monroe, LA
71203-2041
Fax: (318) 388-9562
Email: craig.glover@lumen.com

4. Cressy Door Company, Inc.                                  $278
8025 S 224th Street
Kent, WA
98032-1957
Email: AR@cressydoor.com

5. Guardian Security Systems, Inc.                            $240
1743 First Avenue South
Seattle, WA
98134-1403
Email: BillingUpdates@guardiansecurity.com

6. Houdini Lock and Key LLC                                   $228
14815 12th Avenue NE
Shoreline, WA
98155-7113
Dean Coleman
Email: dean@houdinilockandkey.com

7. Knox Enterprises, Inc.                                     $300
5010 South Tacoma Way
Tacoma, WA
98409-4449
Fax: (253) 589-8536

8. Mendoza's Landscaping & Gardening LLC                    $3,285
120 SE Everett Mall
Way C 1314
Everett, WA 98208
Uriel Mendoza
Email: UrielMendoza8621@gmail.com

9. Montgomery Purdue PLLC                                     $993
701 5th Avenue,
Suite 5500
Seattle, WA
98104-7096
Fax: (206) 625-9534

10. Mr. Appliance                                             $153
Central Seattle
6523 California
Avenue SW
PMB 413
Seattle, WA 98136
Email: centralseattle@mrappliance.com

11. Otis Elevator Company                                   $2,301
3315 South 116th Street
Suite 149
Seattle, WA 98168
Email: Rolwyn.A@otis.com

12. Pacific Supply Co.                                         $83
1417 12th Avenue
Seattle, WA 98122
Deborah Ayekha
Fax: (206) 322-1744

13. Pioneer Plumbing & Heating                                $294
2400 NW 80th Street
#286
Seattle, WA
98117-4449
Email: Service@pioneerplumbing.biz

14. Seattle Prop. Mgmt. Assocs.                             $4,493
1200 Westlake
Avenue N
Suite 608
Seattle, WA
98109-3529
Richard Kemp
Email: richk@seattlepma.com

15. Seattle Prop. Mgmt. Assocs.       Reimbursements          $404
1200 Westlake
Avenue N
Suite 608
Seattle, WA
98109-3529
Richard Kemp
Email: richk@seattlepma.com

16. Seattle Public Utilities                                $6,115
P.O. Box 34018
Seattle, WA
98124-5177
Email: SPU_Bankruptcy@seattle.gov

17. Sherwin-Williams Company                                  $682
101 W Prospect Avenue
Cleveland, OH
44115-109
Fax: (206) 343-9178

18. Stop Bugging Me, LLC                                      $323
2930 4th Avenue S
Seattle, WA 98134
Ryan Fisher
Email: ryan@proctorlane.com

19. Turnkey Seattle, LLC                                      $800
4049 NE 88th Street
Seattle, WA
98115-3740
Email: turnkey206@gmail.com

20. Villa's Construction, LLC                                 $181
13033 NE 197th Place
Woodinville, WA 98072
Rigoberto Villasenor
Email: villasconstruction@gmail.com


HOSPITALITY HOLDING: Court OKs Cash Collateral Access Thru May 30
-----------------------------------------------------------------
The U.S. Bankruptcy Court for the Southern District o Mississippi,
Southern Division, authorized Hospitality Holding of Mississippi,
LLC to use cash collateral, on an interim basis, in accordance with
the budget and its agreement with Yieldi, LLC, through May 30,
2024.

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

Yieldi is the holder of a Promissory Note in the original principal
amount of $1.550 million dated December 17,2021, made by Bayou
Mallick, LLC in favor of Yieldi. Yieldi is also the owner and
holder of a promissory note evidencing debt owed to it by Venice
Hospitality, LLC and is the owner of and holder of a promissory
note evidencing debt owed to it by Bayou Mallick, LLC, Plantation
Inn of Houma, Inc., and Hospitality Holding of La, LLC. Yieldi also
owns a Judgment against the following Louisiana Borrowers in
solido. Bayou Mallick, LLC, Plantation Inn of Houma, Inc., and
Hospitality Holding of La, LLC, evidencing amounts owed to Yieldi,
which Judgment and related collateral was assigned to Yieldi
pursuant to the Notarial Act of Assignment of Judgment, Loan,
Collateral Mortgage and Loan Documents.

The real estate collateral that is subject to Yieldi's liens is the
Terrebonne Property which is a hotel/motel with an operating
restaurant.

The Louisiana Borrowers are in default under the Loan Documents,
and Yieldi owns the Judgment. The Terrebonne Property was scheduled
for foreclosure sale on March 20, 2024, the same day the Debtor
filed bankruptcy. As the Special Warranty Deed was not recorded at
the time of the sheriffs sale, and as other questions were raised
by Yieldi with respect to the validity of the transfer, the
sheriff's sale proceeded on the Terrebonne Property, which was sold
to Yieldi at the conclusion of the sale on March 20,2020. The issue
of whether this sale violated the automatic stay is in dispute in
the Adversary Proceeding, which is stayed pending initial
investigation.

As a form of adequate protection, the Debtor will remit to Yieldi
payments of $15,000 per month beginning April 15, 2024 and
continuing through the pendency of this bankruptcy, or further
order of the Court.

Yieldi is granted a replacement lien on the Terrebonne Property
(including Improvements, Furniture and Equipment the Debtor may
acquire post-petition), and on all post-petition cash collateral
received by the Debtor, to secure the Debtor's post-petition use of
cash collateral and is granted a post-petition super priority lien
pursuant to 11 U.S.C. section 364(c) and a super priority
administrative expense claim under 11 U.S.C. sections 503 and
507(b) to the extent of cash collateral used by the Debtor
post-petition.

The super priority lien and super priority administrative expense
claim will be subject only to carve-outs for fees of the Office of
United States Trustee and any fees and expenses of Debtor's counsel
up to a maximum of $10,000 (but exclusive of fees and expenses
related to any dispute the Debtor may have with Yieldi) as approved
by the Court after notice and opportunity for a hearing.

A final hearing on the matter is set for May 30 at 10 a.m.

A copy of the order is available at https://urlcurt.com/u?l=Sz5CBC
from PacerMonitor.com.

        About Hospitality Holding of Mississippi, LLC

Hospitality Holding of Mississippi, LLC sought protection under
Chapter 11 of the U.S. Bankruptcy Code (Bankr. S.D. Miss. Case No.
24-50387) on March 20, 2024.

In the petition signed by Jason Reneau, chief financial officer,
the Debtor disclosed up to $10 million in both assets and
liabilities.

Judge Katharine M. Samson oversees the case.

Patrick Sheehan, Esq., at Sheehan and Ramsey, PLLC, represents the
Debtor as legal counsel.


INNOVATIVE MAINTENANCE: Taps Magee Goldstein Lasky as Attorney
--------------------------------------------------------------
Innovative Maintenance Services, LLC seeks approval from the U.S.
Bankruptcy Court for the Western District of Virginia to hire Magee
Goldstein Lasky & Sayers, P.C. as its attorneys.

The firm's services include:

     a. advising the Debtor with respect to its powers and duties
as debtor in possession in the continued management and operation
of its business and properties;

     b. advising and consulting on the conduct of the Bankruptcy
Case, including all of the legal and administrative requirements of
operating in chapter 11;

     c. attending meetings and negotiating with representatives of
Debtor's creditors and other parties in interest;

     d. taking all necessary action to protect and preserve the
Debtor's estate, including prosecuting actions on the Debtor's
behalf, defending any actions commenced against the Debtor, and
representing the Debtor's interests in negotiations concerning all
litigation in which the Debtor is involved, including objections to
claims filed against the Debtor's estates;

     e. preparing all pleadings, including motions, applications,
answers, orders, reports, and papers necessary or otherwise
beneficial to the administration of the Debtor's estate;

     f. representing the Debtor in connection with obtaining
post-petition financing, if necessary;

     g. advising the Debtor in connection with any potential sale
of assets;

     h. appearing before the Court to represent the interests of
the Debtor's estate before the Court;

     i. taking any necessary action on behalf of the Debtor to
negotiate, prepare on behalf of the Debtor, and obtain approval of
a chapter 11 plan and documents related thereto; and

     j. performing all other necessary or otherwise beneficial
legal services to the Debtor in connection with prosecution of this
Bankruptcy Case, including (i) analyzing the Debtor's leases and
contracts and the assumptions, rejections, or assignments thereof,
(ii) analyzing the validity of liens against the Debtor; and (iii)
advising the Debtor on corporate and litigation matters.

The firm received a retainer in the amount of $15,000, which
includes including the filing fee of $1,738.

Magee 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:

     Andrew S. Goldstein, Esq.
     MAGEE GOLDSTEIN LASKY & SAYERS, P.C.
     PO Box 404
     Roanoke, VA 24003-0404
     Tel: (540) 343-9800
     Fax: (540) 343-9898
     Email: agoldstein@mglspc.com

          About Innovative Maintenance Services, LLC

Innovative Maintenance Services, LLC sought protection for relief
under Chapter 11 of the Bankruptcy Code (Bankr. W.D. Va. Case no.
24-60317) on March 27, 2027, listing up to $50,000 in assets and
$100,001 to $500,000 in liabilities. Andrew S Goldstein, Esq. at
Magee Goldstein Lasky & Sayers, P.C. represents the Debtor as
counsel.


JOANN INC: $142MM DIP Loan from Wilmington Savings Has Final OK
---------------------------------------------------------------
The U.S. Bankruptcy Court for the District of Delaware authorized
JOANN Inc. and its affiliated debtors to use cash collateral and
obtain postpetition financing, on a final basis.

The Debtors are permitted to obtain senior secured postpetition
financing on a superpriority basis in the aggregate principal
amount of up to $142 million, consisting of:

     (i) an aggregate principal amount of $107 million in "new
money" term loans, of which (A) an initial draw amount of $95
million was made available and drawn in a single drawing upon entry
of the interim order entered on March 19, 2024; and (B) an
additional amount of up to $12 million which will be funded and
made available upon entry of the Final Order;
    (ii) $25 million that was converted from trade payables into
term loans upon entry of the Interim Order; and
   (iii) subject to entry of the Final Order, an accordion facility
of up to $10 million of term loans subject to the terms of the DIP
Loan Documents, pursuant to the terms and conditions of the Senior
Secured Super-Priority Debtor-in-Possession Credit Agreement by and
among (A) Needle Holdings LLC, (B) JOANN Inc., (C) Wilmington
Savings Fund Society, FSB, as administrative and collateral agent.

The DIP Facility is due and payable on the the earliest of:

     (i) the date that is 60 days after the Petition Date;
    (ii) the date on which all Loans are accelerated as a result of
an Event of Default and all unfunded Commitments (if any) have been
terminated in accordance with this Agreement, by operation of law
or otherwise;
   (iii) the date the Bankruptcy Court orders a conversion of the
Chapter 11 Cases to a chapter 7 liquidation or the dismissal of the
chapter 11 case of any Debtor
    (iv) the Plan Effective Date; and
     (v) the closing of any sale of assets pursuant to 11 U.S.C.
section 363, which when taken together with all other sales of
assets since the Petition Date, constitutes a sale of all or
substantially all of the assets of the Debtors.

The Debtors are required to comply with these milestones:

     (a) On or before 35 days after the Petition Date, the Court
will have entered the Final Order in form and substance acceptable
to the Prepetition ABL Agent and the Prepetition FILO Lenders;

     (b) On or before 50 days after the Petition Date, the Court
will have entered an order confirming an Acceptable ABL/FILO Plan;
provided that, for the avoidance of doubt, such order will also be
in form and substance reasonably acceptable to the Required DIP
Lenders; and

     (c) On or before 10 days after entry of an order by the Court
confirming an Acceptable ABL/FILO Plan, the Prepetition Revolving
Obligations and Prepetition FILO Obligations will have been Paid in
Full.

The Borrower, Holdings, and other debtors, along with guarantors of
the ABL Facility and FILO Term Loan Facility, are parties to the
Amended and Restated Credit Agreement dated October 21, 2016. The
agreement, along with the Loan Documents, is the revolving facility
under the ABL Facility and the FILO Facility. Bank of America, N.A.
serves as the administrative and collateral agent for the benefit
of the lenders and letter of credit issuers under the ABL Facility
and FILO Term Loan Facility. Under the Prepetition ABL and FILO
Documents, the Prepetition ABL Lenders provided the Prepetition ABL
and FILO Obligors with, among other things, up to $500 million in
Revolving Credit Commitments, including a $125 million Letter of
Credit Sublimit. Pursuant to the Prepetition ABL and FILO
Documents, the Prepetition FILO Lenders provided the Prepetition
ABL and FILO Obligors with, among other things, up to $100 million
in FILO Commitments.

As of the Petition Date, the following amounts were outstanding
under the Prepetition ABL and FILO Facilities: (a) an aggregate
outstanding principal amount of not less than approximately
$286.392 million in Revolving Loans; (b) approximately $21.384
million in existing Letters of Credit; (c) an aggregate outstanding
principal amount of not less than approximately $115.8 million in
FILO Loans, inclusive of the FILO Prepayment Premium pursuant to
the terms of the Prepetition ABL and FILO Documents; and (d) other
outstanding obligations under the Prepetition ABL and FILO
Documents.

The Borrower, Holdings, certain other debtors, Wilmington Savings
Fund Society, FSB, and other parties are parties to a Credit
Agreement dated October 21, 2016. The agreement obligates the
Prepetition Term Loan Obligors to the Prepetition Term Loan Lenders
in an aggregate outstanding principal amount of approximately
$658.125 million. This amount is due to Term B-1 Loans, accrued
interest, fees, costs, premiums, expenses, indemnification
obligations, guarantee obligations, and other charges.

To the extent of any Diminution in Value, each of the Prepetition
ABL Agent (for the benefit of itself and the other Prepetition ABL
and FILO Lenders) and the Prepetition Term Loan Agent (for the
benefit of itself and the other Prepetition Term Loan Lenders) was
granted by the Interim Order, and is granted on a final basis
valid, binding, enforceable, non-avoidable and perfected
replacement and additional postpetition security interests in, and
liens on the Prepetition Collateral and the DIP Collateral.

As further adequate protection of the interests of the Prepetition
Agents and the other Prepetition Secured Creditors with respect to
the Prepetition Secured Obligations, each of the Prepetition ABL
Agent and the Prepetition Term Loan Agent was granted by the
Interim Order, and is granted on a final basis, an allowed
administrative claim against the Debtors' estates under 11 U.S.C.
section 503, with priority over all administrative expense claims
and unsecured claims against the Debtors and their estates.

A copy of the order is available at https://urlcurt.com/u?l=27clVw
from PacerMonitor.com.

              About Joann Inc.

JOANN operates in the fabric and sewing industry with one of the
largest assortments of arts and crafts products. JOANN has
transformed itself into a fully-integrated, digitally-connected
omni-channel retailer.

JOANN reported a net loss of $200.6 million for the year ended Jan.
28, 2023.

On March 18, 2024, JOANN Inc. and 9 affiliates filed voluntary
petitions for relief under Chapter 11 of the Bankruptcy Code
(Bankr. D. Del. Lead Case No. 24-10418).

Judge Craig T. Goldblatt oversees the case.

The Debtors tapped LATHAM & WATKINS LLP as legal counsel; HOULIHAN
LOKEY CAPITAL, INC., as investment banker; and ALVAREZ & MARSAL
NORTH AMERICA, LLC, as financial advisor. KROLL RESTRUCTURING
ADMINISTRATION LLC is the noticing agent.

JOANN listed $2,257,700,000 in assets against $2,440,700,000 in
liabilities as of Oct. 28, 2023.



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 further hearing on the matter is set for July 9 at 9 a.m.

A copy of the order is available at https://urlcurt.com/u?l=NfPf21
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.


LIVINGSTON TOWNSHIP: Wins Cash Collateral Access Thru June 1
------------------------------------------------------------
The U.S. Bankruptcy Court for the Southern District of Mississippi
authorized Livingston Township Fund One, LLC to continue using cash
collateral on an interim basis in accordance with the budget,
through June 1, 2024.

The Debtor is permitted to pay all necessary maintenance, including
janitorial, landscaping, properly management, repairs maintenance,
utilities and necessary insurance expenses as set out in the
budget.

As adequate protection, Bank of Montgomery will be granted a
replacement security interest in all rentals collected by
Livingston under the order.

A final hearing on the matter is set for June 4 at 10 a.m.

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

The Debtor projects $14,167 in total revenue and $11, 907 in total
expenses for May 2024.

              About Livingston Township Fund One, LLC

Livingston Township Fund One, LLC sought protection under Chapter
11 of the U.S. Bankruptcy Code (Bankr. S.D. Miss. Case No.
23-02573) on November 6, 2023. In the petition signed by Michael
Bollenbacher, managing member, the Debtor disclosed up to $10
million in both assets and liabilities.

Judge Jamie A. Wilson oversees the case.

Eileen N. Shaffer, Esq. represents the Debtor as legal counsel.


LS GROUP: Moody's Affirms 'B2' CFR & Rates 1st Lien Loan 'B2'
-------------------------------------------------------------
Moody's Ratings affirmed LS Group OpCo Acquisition LLC's B2
corporate family rating, B2-PD probability of default rating and
the B2 rating on its existing senior secured first lien term loan.
Moody's Ratings has also assigned a B2 rating to LS Group's
proposed $1,918 million senior secured term loan maturing in April
2031. Proceeds from the proposed senior secured first lien term
loan will be used to repay $1,818 million remaining under the
existing senior secured first lien term loan due 2027 and for
potential acquisitions. The outlook remains stable. Upon close of
the transaction, Moody's Ratings expects to withdraw the B2 rating
on LS Group's existing senior secured first lien term loan.

RATINGS RATIONALE

LS Group's B2 CFR reflects the strong brand awareness of its Les
Schwab banner in its core markets of Washington, Northern
California, Oregon, Idaho, Colorado and Utah as well as its
somewhat diversified earnings consisting of "under-the-car"
products and services in addition to replacement tires. The rating
is also supported by LS Group's good liquidity, including an
undrawn $250 million ABL expiring in April 2029 which has been
upsized by $50 million as a part of the proposed transaction and
over $150 million of cash maintained on the balance sheet. The
rating also reflects the essential nature of automotive tire
replacement and the fairly stable demand characteristics of the
do-it-for-me auto repair segment.

The B2 CFR is constrained by LS Group's modest scale compared to a
number of its peers and geographic concentration within six states.
While debt rises by $100 million after close of the proposed
transaction, Moody's Ratings continues to expect leverage to remain
moderate and in the 4x range over the next 12-18 months. Further,
Moody's Ratings continues to expect EBITA/interest to be solid at
about 2x. While free cash flow is expected to be negative in 2024
due to a higher level of new store growth CAPEX (catch up from
post-COVID years when new store growth was deemphasized), Moody's
Ratings expects free cash flow to be positive in 2025, driven by
same store sales growth, ramping of new stores, growth in
high-margin segments such as brake and alignment, and slightly
lower growth CAPEX. The rating is constrained by governance
considerations as LS Group is owned by a private equity sponsor. In
the past, LS Group has used debt to finance large dividends paid to
its sponsor.

The stable outlook reflects Moody's Ratings expectation for good
liquidity as well as the solid demand environment for tire and
under car services.

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

The ratings could be upgraded if LS Group demonstrates continued
solid operating performance and demonstrates that its financial
policies can support EBITA/interest coverage sustained above 2.25x
and debt/EBITDA sustained below 5.0x as well as robust free cash
flow generation and good liquidity.

The ratings could be downgraded should LS Group's liquidity weaken,
if EBITA/interest coverage is sustained below 1.75x, debt/EBITDA is
sustained above 6.25x or if LS Group fails to demonstrate a return
to positive free cash flow.

LS Group is a tire retailer and service center operator with over
500 locations across 10 states under the Les Schwab Tire Center
banner. LS Group expects to expand into an additional 3 states in
2024. Revenue was $2.4 billion for 2023. In November 2020, entities
affiliated with Meritage Group LP ("Meritage") acquired Les
Schwab.

The principal methodology used in these ratings was Retail and
Apparel published in November 2023.


MASTERWORK ELECTRONICS: Star Mountain Marks $8.5MM Loan at 19% Off
------------------------------------------------------------------
Star Mountain Lower Middle-Market Capital Corp has marked its
$8,521,445 loan extended to Masterwork Electronics, Inc to market
at $6,935,604 or 81% of the outstanding amount, as of December 31,
2023, according to a disclosure contained in Star Mountain's Form
10-K for the Fiscal year ended December 31, 2023, filed with the
Securities and Exchange Commission on April 1, 2024.

Star Mountain is a participant in a First Lien Senior Secured Term
Loan to Masterwork Electronics, Inc. The loan accrues interest at a
rate of 14.83% (S + 9.50%) per annum. The loan matures on November
17, 2027.

Star Mountain Lower Middle-Market Capital Corp. is an externally
managed, closed-end management investment company and has elected
to be regulated as a BDC under the Investment Company Act of 1940,
as amended. The Company’s investment objectives are to generate
current income and capital appreciation.

The fund is lead by Brett A. Hickey, Chief Executive Officer and
President; and Christopher J. Gimbert, Chief Financial Officer.
The fund can be reach through:

     Star Mountain Lower Middle-Market Capital Corp.
     140 E. 45th Street, 37th Floor
     New York, NY 10017
     Tel: (212) 810-9044

Masterwork Electronics is a premier Electronics Manufacturing
Service (EMS) provider.



METRO COURIER: Court OKs Cash Collateral Access Thru July 31
------------------------------------------------------------
The U.S. Bankruptcy Court for the District of Kansas authorized
Metro Courier, Inc. to use cash collateral, on an interim basis, in
accordance with the budget, through July 31, 2024.

The Debtor requires the use of cash collateral to pay expenses of
its ongoing operations and administrative expenses in accordance
with the Budget.

The Debtor owns accounts receivable which totaled approximately
$305,651 as of the Petition Date.

The Lenders with claimed liens in the Debtor's accounts receivable
are Fora Financial Business Loans, LLC, Birchwood Funding, Mark
Brady, ODK Capital, LLC, MonteFi, Cloudfund, LLC, United First,
LLC, and Capifi Funding.

The Debtor grants in favor of those Secured Lenders with an
interest in cash collateral, as adequateprotection, a replacement
lien in and against the Debtor's post-petition accounts receivable,
but only to the extent of cash collateral used by Debtor.

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=WtEtFz
from PacerMonitor.com.

                  About Metro Courier, Inc.

Metro Courier, Inc. owns and operates a courier business in
Wichita, Kansas.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Kan. Case No. 24-10263) on April 5,
2024. In the petition signed by Anita L. Vara, president, the
Debtor disclosed up to $50,000 in both assets and liabilities.

Judge Mitchell L. Herren oversees the case.

Mark J. Lazzo, Esq., at Mark J. Lazzo PA, represents the Debtor as
legal counsel.


MILLENKAMP CATTLE: Seeks Approval to Hire Dentons as Lead Counsel
-----------------------------------------------------------------
Millenkamp Cattle Inc. seeks approval from the U.S. Bankruptcy
Court for the Western District of Virginia to hire Dentons as its
lead counsel.

The firm's services include:

     a. preparation and filing of schedules, statement of financial
affairs and other related pleadings;

     b. attendance at all meetings of creditors, hearings, pretrial
conferences, and trials related to the Debtor's Chapter 11 case or
any litigation arising in connection with the case whether in state
or federal court;

     c. preparation, filing and presentation to the bankruptcy
court of any pleadings requesting relief;

     d. preparation, filing and presentation to the court of a
disclosure statement and plan or arrangement under Chapter 11 of
the Bankruptcy Code;

     e. review of claims made by creditors or interested parties,
and the preparation and prosecution of any objections to claims as
appropriate;

     f. preparation, filing and presentation to the court of all
applications to employ and compensate bankruptcy professionals;
and

     g. preparation and presentation of a final accounting and
motion for final decree closing the bankruptcy case.

The firm will be paid at these rates:

     Krystal Mikkilineni    $415 per hour
     Tirzah Roussell        $285 per hour

The firm received from the Debtor the amount of $200,000 as
retainer.

As disclosed in court filings, Dentons does not represent interests
adverse to the Debtor and its estate.

The firm can be reached through:

     Krystal Mikkilineni, Esq.
     Robert E. Richards, Esq.
     Tirzah Roussell, Esq.
     DENTONS
     215 10th Street, Ste 1300
     Des Moines, IA 50309
     Telephone: (515) 288-2500
     Facsimile: (515) 243-0654
     Email: krystal.mikkilineni@dentons.com
            Robert.richards@dentons.com
            Tirzah.roussell@dentons.com

         About Millenkamp Cattle

Millenkamp Cattle Inc., part of a family-owned agriculture business
that can produce more than 1 million pounds of milk per day.

Millenkamp Cattle Inc. sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Idaho Case No. 24-40158) on April 2,
2024. In the petition filed by William J. Millenkamp, as manager,
the Debtor estimated assets between $10 million and $50 million and
estimated liabilities between $500 million and $1 billion.

The Honorable Bankruptcy Judge Noah G Hillen oversees the case.

The Debtor is represented by Matthew T. Christensen, Esq. at
Johnson May, PLLC.


MILLENKAMP CATTLE: Seeks to Tap Johnson May as Legal Counsel
------------------------------------------------------------
Millenkamp Cattle Inc. seeks approval from the U.S. Bankruptcy
Court for the Western District of Virginia to hire Johnson May as
its local co-counsel.

The firm's services include:

     a. preparation and filing of schedules, statement of financial
affairs and other related pleadings;

     b. attendance at all meetings of creditors, hearings, pretrial
conferences, and trials related to the Debtor's Chapter 11 case or
any litigation arising in connection with the case whether in state
or federal court;

     c. preparation, filing and presentation to the bankruptcy
court of any pleadings requesting relief;

     d. preparation, filing and presentation to the court of a
disclosure statement and plan or arrangement under Chapter 11 of
the Bankruptcy Code;

     e. review of claims made by creditors or interested parties,
and the preparation and prosecution of any objections to claims as
appropriate;

     f. preparation, filing and presentation to the court of all
applications to employ and compensate bankruptcy professionals;

     g. preparation and presentation of a final accounting and
motion for final decree closing the bankruptcy case; and

     h. other services requested the Debtor and lead counsel.

The firm's hourly rates are as follows:

     Attorneys   $195 to $425
     Paralegal   $95 to $175

The firm received from the Debtor the amount of $140,000 as
retainer.

As disclosed in court filings, Johnson May does not represent
interests adverse to the Debtor and its estate.

The firm can be reached through:

     Matthew T. Christensen, Esq.
     JOHNSON MAY, PLLC
     199 N. Capitol Blvd., Suite 200
     Boise, ID 83702
     Telephone: (208) 384-8588
     Facsimile: (208) 629-2157
     Email: mtc@johnsonmaylaw.com

         About Millenkamp Cattle

Millenkamp Cattle Inc., part of a family-owned agriculture business
that can produce more than 1 million pounds of milk per day.

Millenkamp Cattle Inc. sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Idaho Case No. 24-40158) on April 2,
2024. In the petition filed by William J. Millenkamp, as manager,
the Debtor estimated assets between $10 million and $50 million and
estimated liabilities between $500 million and $1 billion.

The Honorable Bankruptcy Judge Noah G Hillen oversees the case.

The Debtor is represented by Matthew T. Christensen, Esq. at
Johnson May, PLLC.


MILLENKAMP CATTLE: Seeks to Tap Kander LLC as Financial Advisor
---------------------------------------------------------------
Millenkamp Cattle Inc. seeks approval from the U.S. Bankruptcy
Court for the District of Idaho to hire Kander LLC as its financial
advisor.

The firm will render these services:

     a. reviewing, analyzing, and reporting on all aspects of the
Debtor's business activities and operatins, including budgeting,
cash management and financial management;

     b. reviewing and monitoring ongoing operating activity,
including capital projects, milk and cattle shipments, invoicing
farming activities, herd, crop and feed inventory management,
purchases and expenses;

     c. preparing information, reporting templates and analyses for
the Debtor and its lenders;

     d. reviewing information and discussions with the Debtor on a
monthly basis related to its ongoing performance and capital
requirements;

     e. assisting the Debtor with any bankruptcy filing, including
but not limited to:

           (i) developing forecasts and other information needed to
obtain court approval for the use of cash collateral.

          (ii) assisting in conducting bankruptcy-related claims
management and reconciliation processes.

         (iii) participating in formulating, developing,
negotiating and implementing a reorganization or liquidation plan.

          (iv) assisting in communications and negotiating with
parties involved in the bankruptcy proceedings.

           (v) testifying in and preparing for hearings requested
by the court or the Debtor; and

     f. providing such other services.

The firm will be paid at these hourly rates:

      Robert Marcus    $495 per hour
      Ken Nofziger     $495 per hour
      Kati Churchill   $395 per hour
      Natalia Sirju    $100 per hour

The firm received a retainer in the amount of $100,000.

In addition, Kander will be paid a nonrefundable earned base fee in
the amount of $60,000.

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

The firm can be reached through:

     Robert Marcus
     Kander, LLC
     PO Box 26630
     Scottsdale, AZ 85255
     Phone: (708) 359-9377
     Email: rob@kanderllc.com

         About Millenkamp Cattle

Millenkamp Cattle Inc., part of a family-owned agriculture business
that can produce more than 1 million pounds of milk per day.

Millenkamp Cattle Inc. sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Idaho Case No. 24-40158) on April 2,
2024. In the petition filed by William J. Millenkamp, as manager,
the Debtor estimated assets between $10 million and $50 million and
estimated liabilities between $500 million and $1 billion.

The Honorable Bankruptcy Judge Noah G Hillen oversees the case.

The Debtor is represented by Matthew T. Christensen, Esq. at
Johnson May, PLLC.


MINIMALLY INVASIVE: Voluntary Chapter 11 Case Summary
-----------------------------------------------------
Debtor: Minimally Invasive Vascular Center of Maryland, LLC
        9201 Cherry Lane
        Laurel MD 20708

Business Description: Founded in 2007, The Minimally Invasive
                      Vascular Center is a vascular care facility,
                      offering access to much needed surgical
                      treatment of all vascular related diseases.

Chapter 11 Petition Date: April 15, 2024

Court: United States Bankruptcy Court
       District of Maryland

Case No.: 24-13134

Debtor's Counsel: Charles Iweanoge, Esq.
                  THE IWEANOGES' FIRM, PC
                  1026 Monroe Street, NE
                  Washington DC 20017
                  Tel: 202-347-7026
                  Email: cci@iweanogesfirm.com

Estimated Assets: $10 million to $50 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Jeffrey Dormu as managing member.

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

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

https://www.pacermonitor.com/view/FENNOAA/Minimally_Invasive_Vascular_Center__mdbke-24-13134__0001.0.pdf?mcid=tGE4TAMA


MITCHELL PURCHASING: Wins Access to Medallion's Cash Collateral
---------------------------------------------------------------
The U.S. Bankruptcy Court for the Northern District of Mississippi
authorized Mitchell Purchasing Group, LLC to use cash collateral
and provide adequate protection.

The Debtor requires use of cash collateral to fund the continued
operation of its business and is entitled to an opportunity to
reorganize and thereby fulfill the purpose of its business
existence--the sales and servicing of outdoor power equipment,
implements and accessories.

Medallion Financial Service, LLC is the present first position
lienholder of the floorplan for a variety of outdoor power
equipment, i.e., mowers, implements, decks, accessories, sold by
the Debtor.

There is an approximate total sum of $109,230 currently owing by
the Debtor to Medallion arising out of inadvertent out of trust
sales.

MFS will have an allowed secured claim in the amount of $427,219
secured by the Inventory, Collateral, and cash collateral of the
Debtor.

As adequate protection, MFS is granted a replacement lien and
security interest in all of Inventory, Collateral and cash
collateral and all post-petition Inventory, Collateral, and cash
collateral of the Debtor in the same extent and with the same
priority as MFS has in the Debtor's prepetition Inventory,
Collateral and cash collateral. MFS will be provided with a
Replacement Lien on post-petition cash collateral to secure the use
of cash collateral since the Petition Date and will be granted a
post-petition super priority lien pursuant to 11 U.S.C. Sections
361 and 363(e) and a super priority administrative expense claim
pursuant to 11 U.S.C. Sections 503 and 507(b) to the extent of cash
collateral used by the Debtor postpetition; the super priority lien
and super priority administrative expense claim being subject to
carve-outs for quarterly fees of the Office of United States
Trustee due and owing under 28 U.S.C. Section 1930(a)(6).

As additional adequate protection for MFS, MFS is granted an
allowed super priority administrative expense claim pursuant to 11
U.S.C. Section 507(b) to the extent the terms of the Agreed Order
prove insufficient to adequately protect the interest of MFS for
use of its Inventory, Collateral and cash collateral.

As additional adequate protection for MFS, the Debtor will make
adequate protection payments to MFS in the amount of $10,000 per
month to be paid on or before the 10th day of each month commencing
on April 10, 2024.

As additional adequate protection, the Debtor will pay MFS
immediately upon entry of the Agreed Order a total amount of
$11,988 from the sale of four units sold post-petition.

Commencing as of April 4, 2024, and upon the sale of any unit of
Inventory by the Debtor, the Debtor will remit and pay MFS the
Floor Plan Balance and Amount Due to MFS on each unit of Inventory
sold by paying MFS the Floor Plan Balance and Amount Due for each
unit of Inventory sold into the MFS Portal within and no later than
seven calendar days of the sale of any unit of Inventory. MFS will
assist and facilitate access to the MFS Portal in order for the
Debtor timely make and remit the required payments due and owing to
MFS upon the sale of any unit of Inventory by the Debtor.

The Replacement Liens and security interests granted are
automatically deemed perfected upon entry of the Agreed Order
without the necessity of any further documentation, filings or
recordings, although MFS is authorized to file and/or record the
financing statements, liens and security interests granted by this
Agreed Order as MFS deems appropriate.

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

                   About Mitchell Purchasing Group, LLC

Mitchell Purchasing Group, LLC sought protection under Chapter 11
of the U.S. Bankruptcy Code (Bankr. N.D. Miss. Case No.
24-10584-SDM) on February 29, 2024. In the petition signed by Bobby
Mitchell Jr., sole member, the Debtor disclosed up to $500,000 in
both assets and liabilities.

Judge Selene D. Maddox oversees the case.

Jeffrey A. Levingston, Esq., at Norquist & Levingston PLLC,
represents the Debtor as legal counsel.


MR. COOPER: S&P Alters Outlook to Positive, Affirms 'B' ICR
-----------------------------------------------------------
S&P Global Ratings revised its outlook on Mr. Cooper to positive
from stable and affirmed the 'B' issuer credit and issue-level
ratings on it. At the same time, S&P revised its recovery rating on
the senior unsecured debt to '3' from '4', indicating an
expectation that lenders would receive meaningful (rounded
estimate: 50%) recovery in the event of a payment default.

The positive outlook reflects a one-in-three chance that S&P could
upgrade Mr. Cooper in the next 12 months if it improves S&P Global
Ratings-adjusted debt to EBITDA below 5x and maintains debt to
tangible equity at or below 1.5x.

S&P said, "We believe Mr. Cooper Group Inc.'s credit profile is
improving as it continues to expand its mortgage servicing business
and prepares for an eventual increase in mortgage originations. We
believe Mr. Cooper has been executing its strategy over the past
year by growing its unpaid principal balance (UPB), which exceeded
$1 trillion after it boarded another $90 billion in the first
quarter. In 2023, Mr. Cooper's mortgage servicing rights (MSR)
portfolio increased to $992 billion in UPB from $870 billion in
2022 by participating in the bulk transactions market and
completing the acquisitions of Home Point Capital's $84 billion
servicing portfolio and investment manager Roosevelt Management
Company.

"As a result, we expect growth in Mr. Cooper's servicing income,
continued cost-reduction efforts via investments in technology, and
improvement in originations-related activities to enable the
company reduce and keep leverage below 5x on a sustained basis. Mr.
Cooper's gross debt to EBITDA improved to 5.3x as of the end of
2023 from 6.4x in 2022, and the company has maintained a debt to
tangible equity ratio of 1.0x.-1.5x, which we view positively.

"We continue to view Mr. Cooper's hedging strategy favorably, as it
minimizes the potential volatility in its MSR book. When mortgage
rates eventually decline, we believe Mr. Cooper's MSR hedge will
provide it with a buffer to minimize the volatility associated with
expected fair value MSR markdowns, particularly as prepayment
speeds will eventually increase. In March 2024, the Federal Reserve
left its key policy rate on hold at 5.375% (mid-range). We now
expect rate cuts to begin in July, with the fed funds rate landing
at 5.1% and 3.7% by the end of 2024 and 2025, respectively."

Mr. Cooper's reliance on external funding sources continues to
weigh on the rating, though the company has made efforts to
diversify its funding mix to include more unsecured debt. As of
Dec. 31, 2023, Mr. Cooper had about $1.5 billion of warehouse and
advance facilities. While the risk exists that these funding
arrangements could become unavailable and difficult to replace on
economically viable terms, S&P believes that risk is well managed.
That said, Mr. Cooper has been active in the unsecured markets,
raising about $1 billion of 7.125% unsecured notes due 2032 in
February. Additionally, the company has well-laddered maturities,
with the nearest maturity not due until 2026.

Mr. Cooper operates with sufficient liquidity to meet its
short-term needs.

As of Dec. 31, 2023, Mr. Cooper's total liquidity of $2.4 billion
consisted of $571 million of unrestricted cash on hand and about
$1.8 billion of capacity on its unused lines. The company is also
able to sell certain MSR assets to generate additional liquidity,
if needed.

S&P said, "The positive outlook reflects a one-in-three chance that
we could upgrade Mr. Cooper in the next 12 months if it improves
S&P Global Ratings-adjusted debt to EBITDA below 5x and maintains
debt to tangible equity at or below 1.5x. Our outlook also reflects
our expectation that Mr. Cooper will continue growing its servicing
operations, improving originations-related revenue, reducing
operating costs, and maintaining manageable financial exposure to
the recent cybersecurity incident.

"We could revise the outlook to stable in the next 12 months if
operating performance weakens such that debt to EBITDA rises and
remains above 5x on a sustained basis. We could also lower our
ratings if the company discloses significant regulatory or
compliance failures that weaken its operating profitability or
market position.

"We could raise the ratings in the next 12 months if debt to EBITDA
remains well below 5x with debt to tangible equity at or below
1.5x. An upgrade would also hinge on the company maintaining its
strong market position in mortgage servicing and sustaining a
manageable financial impact from any potential cybersecurity
litigation."



PARAMETRIC SOLUTIONS: Court OKs Interim Cash Collateral Access
--------------------------------------------------------------
The U.S. Bankruptcy Court for the Southern District of Florida,
West Palm Beach Division, authorized Parametric Solutions, Inc. to
use cash collateral on a interim basis in accordance with the
budget, with a 10% variance.

The Debtor needs to be able to pay its regular business expenses,
as well as its administrative expenses as they become due, to
continue operating as a going concern, and to maintain compliance
with the guidelines of the Office of the U.S. Trustee.

Bank of America, N.A. may have a lien on the cash collateral of the
of the Debtor by virtue of several UCC-1 financing statements in
the Florida Secured Transaction Registry.

MUFG Union Bank, N.A. may have a lien on the cash collateral of the
Debtor by virtue of a UUC-1 filed on July 27, 2020 (Instrument No.
202003706087), as amended by a UCC Financing Statement Amendment
filed on February 25, 2022 (Instrument No. 202200625005); as
amended by a UCC Financing Statement Amendment filed on January 25,
2023 (Instrument No. 202300229542) in the Florida Secured
Transaction Registry. Pursuant to the MUFG Liens, MUFG has a
security interest in accounts and accounts receivable of the
Debtor.

As adequate protection for the use of cash collateral, BANA and
MUFG are granted, as of the Petition Date, a replacement lien to
the same extent as any pre-petition lien, pursuant to 11 U.S.C.
Section 361(2) on the property set forth in its security
agreements, on an interim basis, without any prejudice to any
rights of the Debtor to seek to void the lien as to the extent,
validity, or priority of said liens. As additional adequate
protection, the Debtor will continue to pay BANA the sum of $29,428
monthly on the term loan and $51,772 on the Equipment Loan.

As additional adequate protection, the Debtor will continue to pay
BANA the sum of $29,428 monthly on the term loan and $51,772 on the
Equipment Loan.

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

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

                 About Parametric Solutions, Inc.

Parametric Solutions, Inc. provides architectural, engineering, and
related services. The Debtor sought protection under Chapter 11 of
the U.S. Bankruptcy Code (Bankr. S.D. Fla. Case No. 23-16141) on
August 3, 2023. In the petition signed by David Cusano, director,
the Debtor disclosed $6,147,086i in assets and $5,597,168 in
liabilities.

Judge Mindy A. Mora oversees the case.

Craig I. Kelley, Esq., at Kelley, Fulton and Kaplan, PL, represents
the Debtor as legal counsel.


PARLEMENT TECHNOLOGIES: Case Summary & 20 Top Unsecured Creditors
-----------------------------------------------------------------
Debtor: Parlement Technologies, Inc.
          f/k/a Parler LLC
          f/k/a Parler Inc
        901 Woodland St., Ste. 104
        Nashville, TN 37206

Case No.: 24-10755

Business Description: Parlement Technologies is a technology
                      services company serving businesses and
                      organizations of all sizes.

Chapter 11 Petition Date: April 15, 2024

Court: United States Bankruptcy Court
       District of Delaware

Judge: Hon. Craig T. Goldblatt

Debtor's Counsel: David Klauder, Esq.
                  BIELLI & KLAUDER
                  1204 N. King Street
                  Wilmington, DE 19801
                  Tel: (302) 803-4600
                  Email: dklauder@bk-legal.com     

Estimated Assets: $10 million to $50 million

Estimated Liabilities: $10 million to $50 million

The petition was signed by Craig Jalbert as chief restructuring
officer.

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

https://www.pacermonitor.com/view/OH3E2AA/Parlement_Technologies_Inc__debke-24-10755__0001.0.pdf?mcid=tGE4TAMA

List of Debtor's 20 Largest Unsecured Creditors:

   Entity                           Nature of Claim   Claim Amount

1. Alphastaff Inc.                                         Unknown
1300 Sawgrass
Corporate Parkway
Suite 220
Sunrise, FL 33323

2. AWS                                Confidential         Unknown
410 Terry Ave North                    Settlement
Seattle, WA 98109                       Agreement

3. AWS                                                     Unknown
410 Terry Ave North
Seattle, WA 98109

4. Bailey Blunt                         Employee            $3,557
7600 Cabot Dr Apt#                       Wages
1115
Nashville, TN 37209

5. Carlsberg Data Center                                   Unknown
1880 Century Park East
Ste 1410
Los Angeles, CA 90067

6. Cherry Bekaert LLP                                      $91,350

Attn: Accounts Receivable
P.O. Box 25549
Richmond, VA
23260-5500

7. Clark County Assessor                 Taxes             Unknown
500 S. Grand Central Pkwy.
Las Vegas, NV 89155

8. E78 Partners, LLC                                      $180,262
1301 W. 22nd St.
Suite 410
Oak Brook, IL 60523

9. Ink Ventures LLC                      Lease             $15,875
2222 12th Ave S,                      Termination
Suite 300                              Agreement
Nashville, TN 37215


10. John Matze                                         $10,000,000
C/O Pisanelli Bice PLLC
400 South 7th St
Ste 300
Las Vegas, NV
89101

11. LBMC Technology                                         $5,487
Solutions LLC
PO Box 1869
Brentwood, TN
37024-1869

12. Lumen Level 3                                         $200,000
Communications LLC
PO Box 910182
Denver, CO
80291-0182

13. Marbell AG                                            $400,000
Luzernerstrasse 1
Rotkreuz 6343
Switzerland

14. Noah Balch Law P.C.                                    $20,000
3101 Ocean Park
Blvd Ste 100 PMB 166
Santa Monica, CA 90405

15. Premier Productions LLC                                $32,846
707 Westchester Dr,
Ste 202
High Point, NC 27262

16. Rachel Colburn                  Employee Wages          $3,000
723 Pres Ronald
Reagan Wy
Apt 403
Nashville, TN 37210

17. Ramp Business Corporation                                  $43
28 West 23rd Street
Floor 2
New York, NY 10010

18. State of Delaware                   Taxes              Unknown
Division of Revenue
820 N. French Street
Wilmington, DE
19801

19. Verrill Dana, LLP                                      $14,940
One Portland
Square, 10th Floor
Portland, ME
04101-5054

20. Whitley Penn                      CPA Firm             $31,370
8343 Douglas Ave
suite 400
Dallas, TX 75225


PDC WELLNESS: S&P Affirms 'B-' ICR, Outlook Negative
----------------------------------------------------
S&P Global Ratings affirmed its 'B-'issuer credit rating on
U.S-based PDC Wellness & Personal Care Co. (PDC) and its 'B-'
first-lien term loan issue-level rating. The recovery rating on the
term loan remains '3', indicating its expectation for meaningful
(50%-70%; rounded estimate: 65%) recovery in the event of a payment
default.

The negative outlook reflects the possibility that S&P could lower
its rating on PDC over the next few quarters given the company's
high debt service requirements and large debt maturities in the
first half of 2026.

S&P said, "We expect minimal operating performance improvement from
PDC in 2024 after recovering EBITDA margins in 2023. We forecast
PDC will grow revenue by about 1.5% in 2024, underpinned by our
assumption for about 3.5% growth in the wellness segment, roughly
flat personal care sales, and mid-single-digit percent declines in
fragrances. We believe PDC will benefit from restoring previously
lost distribution with Walmart for its Dr. Teals and Bodycology
brands. However, we believe consumer spending in the category will
continue to be weak through 2024 because of the discretionary
nature of PDC's products, and because economically sensitive
consumers are stretched.

"Further, we believe growth in the beauty and personal care
industry is slowing and that retailers may reduce replenishment
orders. Moreover, we believe the majority of the benefit from
declining commodity and logistics cost inflation occurred in 2023,
and thus the opportunity for operating efficiencies and cost
savings will prove more difficult to realize in 2024. Therefore, we
anticipate lower costs in the first quarter will lead to modest
EBITDA expansion, and we expect that the company will have to
maintain advertising and promotional spend to drive growth.
Overall, we expect S&P Global Ratings-adjusted EBITDA will grow
about 5% in 2024, resulting in leverage of about 5.5x after
factoring in required debt repayment.

"PDC's high debt service requirements put pressure on the 'B-'
rating. In 2024, we forecast continued weak EBITDA interest
coverage in the low-1x area, albeit improving compared to 2023. The
company has significant noncash interest due to an original issue
discount (OID) on the term loan of 600 basis points (bps) or about
$41 million. We forecast EBITDA cash interest coverage of 1.6x in
2024 and total debt service coverage on a cash basis of slightly
above 1x. (We define debt service coverage as S&P Global
Ratings-adjusted EBITDA over adjusted interest expense plus
regularly scheduled debt principal amortization.)"

In March 2023, the company extended its revolving credit facility
(RCF) and first-lien term loan maturities to March 31, 2026, and
June 30, 2026, respectively, after initially attempting to extend
its RCF to Sept. 30, 2026, and term loan to Dec. 31, 2026. The
company's interest expense more than doubled in 2023 due to rising
interest rates and wider spreads, along with stringent deal terms
including 5% amortization. However, S&P acknowledges cash interest
savings of about $3 million-$4 million due to interest rate hedges
on $400 million of its debt through 2024.

S&P said, "We expect the company will generate positive free
operating cash flow (FOCF) of about $23 million in 2024, which will
not be sufficient to pay $33 million of contractual term loan
amortization. However, we believe PDC has sufficient liquidity to
cover the $10 million shortfall over the next 12 months. PDC had
$25 million in cash on the balance sheet as of Dec. 31, 2023, and a
$39 million RCF that is currently undrawn. The company may have to
borrow on its revolver to service its debt in 2024 if performance
weakens as a result of declining consumer spending in the
category.

"Our ratings continue to reflect PDC's small scale, significant
customer concentration, and narrow business focus in the mature
bath and beauty industry. PDC lacks scale and diversity in the
highly competitive bath and beauty categories. Demand has decreased
due to the discretionary nature of its products. Further, we do not
believe PDC has strong brand loyalty to support pricing power, as
evidenced by lost distribution from Walmart in 2022, which lasted
through the majority of 2023. Decreased order flow from Walmart
impacted the company's top line in 2023 after increasing prices on
Dr. Teal's, its largest brand. We view PDC's customer concentration
and reliance on Walmart and Target as a key risk.

"While we believe PDC has regained the majority of lost Walmart
distribution in the fourth quarter of 2023, which we expect will
lead to improved volumes in 2024, potential distribution losses
from Walmart or Target remain a risk factor. Ultimately, PDC is a
relatively small player with significant product and customer
concentration compared to larger well capitalized beauty
conglomerates such as Unilever, L'Oreal, and Coty.

"The negative outlook reflects the possibility that we could lower
our rating on PDC over the next few quarters given the company's
high debt service requirements and large debt maturities in the
first half of 2026."



PERATON CORP: S&P Alters Outlook to Negative, Affirms 'B' ICR
-------------------------------------------------------------
S&P Global Ratings affirmed its 'B' issuer credit rating on Peraton
Corp. and revised the outlook to negative from stable. At the same
time, S&P affirmed its 'B' issue-level rating on the company's
first-lien debt. The '3' recovery rating is unchanged.

The negative outlook reflects its expectation that credit ratios
will be weaker than previous anticipated through 2025.

S&P said, "We expect Peraton's S&P Global Ratings-adjusted debt to
EBITDA will be above 8x in fiscal 2024, with S&P Global
Ratings-adjusted free cash flow near zero. Top-line performance has
been in line with expectations, but EBITDA margins are lagging.
Peraton is relying on new business to replace some unexpected
contract losses, which can result in higher costs. Margins tend to
be lower during the early stages of a new contract as the company
learns how to execute most efficiently, and there are various costs
associated with ramp up. Peraton is also dealing with some
operating efficiency issues as the company seeks to recover costs
more consistently on programs that undergo changing or expanding
specifications. We expect debt to EBITDA of 8.6x-9.0x and S&P
Global ratings-adjusted free cash flow of $0-$10 million in 2024.
These metrics could improve because Peraton has identified
underperforming programs and hopes to make them more profitable
going forward."

Peraton's significant debt balance creates leverage and cash flow
burdens. With a gross debt balance of about $8 billion as of Dec.
31, 2023, it's a challenge for the company to maintain solid credit
metrics. Aside from the impact to leverage ratios, Peraton's debt
service costs negatively impact cash flows. Even with hedges in
place that mitigate some of the risk associated with high interest
rate environments, Peraton paid more than $650 million in net
interest payments in 2023, cutting into a cash balance that could
otherwise be used to reduce debt. The company did manage to end
2023 with over $550 million of cash, which presents the possibility
that Peraton will use some excess cash to repay debt in addition to
required amortization payments. Activities such as divestitures
could also result in additional cash for debt repayment.

Staffing creates challenges for Peraton. The sensitive nature of
Peraton's work and security clearances necessary for employees
makes hiring challenging. While headcount currently inhibits growth
beyond a certain level, it also provides an opportunity. Peraton
has room to increase its capacity by increasing its staff, which
could allow it to take on more work, and be more efficient on
existing programs. Increased staffing could have a positive impact
on both revenues and margins, potentially leading to meaningful
earnings growth.

There is some optimism in the form of top line growth throughout
S&P's forecast. Contract wins on new business, such as the Special
Operations Forces IT Enterprise Contract (SITEC), and important
recompetes, such as the U.S. Army Cyber Command (ARCYBER) contract,
have resulted in a growing backlog for Peraton, which currently
represents more than three years of forecast revenue. Some top-line
growth will be recognized immediately while new business wins will
ramp up throughout 2024. With some growth attributable to the
existing backlog, there are also future growth opportunities within
certain markets, despite what appears to be a stabilizing defense
budget. NASA could be a growth area for Peraton as space
exploration continues to expand. As a result, S&P's expect organic
revenue growth of 5%-7% for Peraton over the next two years.

The negative outlook reflects S&P's expectation that debt to EBITDA
will be above 8x and free cash flow will be near zero in 2024.

S&P could lower the rating if debt to EBITDA remains above 7.5x and
S&P Global Ratings-adjusted free cash flows are negative, likely
due to weaker-than-expected earnings. This could occur if:

-- Revenues are below expectations because the company loses
existing business or fails to win meaningful new awards;

-- EBITDA margins are negatively impacted by operational
inefficiencies that result in increased costs or delayed
deliveries;

-- Interest rates remain higher than expected, keeping cash
interest costs high; or

-- Working capital outflows are higher than expected as the
company attempts to grow the business organically.

S&P could revise the outlook to stable if it expects debt to EBITDA
to decline below 7.5x and S&P Global Ratings-adjusted free cash
flow to be meaningfully positive. This could occur if:

-- Peraton continues to win new contracts in excess of our
expectations;

-- Organic revenue growth is achieved through more efficient
hiring practices;

-- The company effectively manages start-up costs in the early
stages of programs, improving profitability;

-- Peraton manages working capital while growing the business;
and

-- The company uses excess cash to repay debt in addition to
mandatory amortization.



PG&E CORP: Fitch Alters Outlook on 'BB+' IDR to Positive
--------------------------------------------------------
Fitch Ratings has revised PG&E Corporation's (PCG) and Pacific Gas
and Electric Company's (PG&E) Rating Outlooks to Positive from
Stable and affirmed their 'BB+' Issuer Default Ratings (IDR).

The ratings affirmation and Positive Outlook revisions for PCG and
PG&E reflect significantly lower levels of wildfire liabilities,
during 2019-2023 versus 2017-2018, enactment of Assembly Bill (AB)
1054, credit supportive administration of AB 1054 Wildfire Fund and
improving leverage metrics. Fitch estimates reported FFO leverage
for PCG and PG&E of 7.3x and 6.6x, respectively, in 2023 will
improve to 4.5x and 4.1x in 2024. The Positive Outlook assumes no
prudence disallowance or reimbursement of the AB 1054 fund.
Outcomes to the contrary would likely result in adverse credit
rating actions.

KEY RATING DRIVERS

Credit-Supportive Developments: The significant decline in
wildfires linked to PG&E equipment and related liabilities during
2019-2023 compared with 2017-2018 is a key positive development
supporting PG&E's and PCG's ratings and the Positive Outlook. Fitch
believes these gains have been achieved, in large part, by ongoing
management efforts to reduce wildfire risk and improve overall
safety performance and corporate culture. In addition to better
physical risk management, the ratings and Positive Outlook also
reflect a supportive regulatory/legislative environment in
California in recent years.

Key constructive regulatory/legislative developments include
enactment of AB 1054, which provides the utility with a substantial
financial safety net with regard to wildfire-related liabilities, a
reasonable final decision in PG&E's 2023 GRC and the recent 70bps
increase in PG&E's authorized ROE to 10.70% effective 2024.
Favorable resolution of the Positive Outlooks for PG&E and PCG will
depend on application and interpretation of AB 1054 by the CPUC as
to prudence and other matters and effective wildfire risk
management by PG&E.

Wildfires Remain the Key Challenge: Wildfire risk, safety culture
and reputational issues are chief hurdles to higher credit ratings
at PG&E and PCG. Fitch believes progress by the utility to improve
wildfire resilience is evident in materially reduced post-2018
utility-linked wildfire activity, notwithstanding widespread
destruction from the 2021 Dixie Fire.

Continued improvement in wildfire resilience and safety culture
along with credit supportive application of AB 1054 could result in
future positive credit rating actions for PG&E and its corporate
parent including resolution of the Positive Outlook within 12
months-24 months.

Conversely, inability to reform safety practices resulting in CPUC
disallowances and AB 1054 wildfire fund reimbursements would
adversely affect PCG's and PG&E's creditworthiness.

Supportive Legislation Enacted: AB 1054, SB 901 and a number of
other laws have been enacted in California to protect the public
against deadly wildfires. AB 1054 creates a $21 billion wildfire
insurance fund for the three large electric investor-owned
utilities in California, including PG&E, to defray prudently
incurred wildfire-related liabilities under inverse condemnation
(IC) in excess of $1 billion.

The AB 1054 insurance fund provides a robust source of funds to
buffer PG&E and the other participating investor-owned utilities
(IOUs) from liquidity and funding challenges associated with large
firestorm-related liabilities. The legislation also authorized a
wildfire mitigation certification process to support IOU efforts to
enhance resiliency with a clear prudence standard, a cap on
potential disallowed wildfire liabilities and securitization of
certain wildfire costs.

AB 1054 Drawdowns Expected: Based on PG&E's YE 2023 estimate of
Dixie-related third-party liabilities, eligible PG&E AB 1054
Wildfire Insurance claims would approximate $600 million and Fitch
believes PG&E will file claims with the AB 1054 Wildfire Fund
administrator within 12 months-18 months. Future increases to the
$1.6 billion reserve booked by PG&E for the Dixie Fire are possible
and would likely increase the utility's drawdown of the AB 1054
Wildfire Fund. In this scenario, Fitch believes access to the fund
as authorized under AB 1054 would be facilitated by the fund
administrator in a timely manner.

California Regulatory Compact: In Fitch's opinion, regulatory
practices in California are generally balanced and credit
supportive. However, PG&E and other California investor-owned
utilities are subject to an active legislature and prone to a
relatively high degree of political risk dating back to the energy
crisis of 2001-2002. In Fitch's view, legislative actions and rate
regulation in recent years have generally been credit supportive,
especially with regard to AB 1054. On a less positive note, the
administrative law judge issued a proposed decision in March
rejecting PG&E's proposed separation of the utility's non-nuclear
generation into a standalone entity. A final CPUC decision could be
issued as soon as April 18.

The durability of a balanced regulatory compact is a key credit
factor in Fitch's analysis, especially in light of PG&E's large
projected capex program and affordability issues. Capex at PG&E is
driven by wildfire mitigation, system safety and resilience and
spending to meet state greenhouse gas reduction targets and is
expected by management to approximate $62 billion during 2024-2028,
a $10 billion increase from 2023-2027.

Parent-Subsidiary Rating Linkage: Fitch analyzed the
parent-subsidiary relationship for PG&E and parent PCG, and
determined that their IDRs are the same, based on the companies'
standalone credit profiles (SCP). Parent-only debt at PCG is
relatively modest and, based on the agency's projections, Fitch
expects PCG's and PG&E's SCPs to remain the same. PG&E accounts for
virtually all of PCG's consolidated earnings and cash flow.

Should PCG's and PG&E's SCPs diverge, Fitch would likely apply a
strong subsidiary approach under Fitch's parent-subsidiary linkage
criteria, reflecting PCG's dependence on cash flows from PG&E to
meet its obligations. In that scenario, legal ring fencing would be
deemed by Fitch to be porous and access and control open, resulting
in a maximum two-notch differential in parent-subsidiary IDRs.

DERIVATION SUMMARY

PG&E Corporation

PCG (BB+/Positive) and peer utility holding company Edison
International (EIX; BBB/Stable) are similarly positioned
single-utility holding companies operating in California while
Sempra (SRE; BBB+/Stable) and Xcel Energy (Xcel; BBB+/Negative) are
more diverse, multi-state utilities of similar size. PCG, EIX, SRE
and Xcel recorded 2023 EBITDA of $6.0 billion, $5.4 billion, $5.8
billion and $5.1 billion, respectively.

Virtually all PCG's and EIX's earnings and cash flow are
attributable to their respective operating utilities, Pacific Gas
and Electric Company (PG&E; BB+/Positive) and Southern California
Edison Company (SCE; BBB/Stable). PCG peer Sempra (SRE;
BBB+/Stable) owns utility assets in California and Texas as well as
non-utility operations. Sempra's utility operations include
California-based San Diego Gas & Electric Company (SDG&E;
BBB+/Stable) and Southern California Gas Company (A/Stable).

The former is a combination gas and electric utility and the later
one of the largest gas distribution utilities in the U.S. Unlike
PCG and EIX, which derive virtually all of their EBITDA from
regulated operations, approximately 20% of Sempra's consolidated
EBITDA is derived from unregulated companies.

Xcel's four utility subsidiaries account for nearly all of its
consolidated EBITDA. Xcel is more diverse than PCG and EIX with
utility operations spanning Colorado Minnesota, New Mexico, Texas
and Wisconsin. Like PCG and EIX, Xcel has experienced significant
wildfire challenges, albeit with exposures likely to be smaller and
more manageable compared to the 2017-2018 fires that impacted PCG
and EIX. Earlier this year, Fitch revised Xcel's Outlook to
Negative from Stable reflecting wildfire activity and increased
business model risk in Texas and Colorado at two of its
subsidiaries representing more than 50% of Xcel's consolidated
EBITDA.

Fitch believes catastrophic wildfire activity is a significant,
albeit more manageable, credit risk than it was in 2017 and 2018
for PCG and EIX due to the utilities' considerable investment and
effort to reduce wildfire risk and meaningful
legislative/regulatory support. Sempra, since implementing
state-of-the-art wildfire mitigation plans at SDG&E following the
2007 Witch Fires, has not experienced major catastrophic wildfire
activity.

Average FFO leverage of 4.6x for PCG during 2024-2026 compares
favorably with its higher rated peers. Fitch estimates leverage of
4.7x on average for EIX during 2024-2027, approximately 4.5x for
SRE over the coming five-years and 4.8x-5.2x for Xcel 2024-2028.

Pacific Gas and Electric Company

PG&E is one of the nation's largest combination electric and gas
utilities, serving approximately 5.6 million electric and 4.5
million natural gas customers. Peer utility operating companies SCE
(BBB/Stable), Public Service Company of Colorado (PSR; A-/Stable)
and Southwestern Public Service Company (SPS; BBB/Stable) have been
impacted to varying degrees by significant wildfire activity, with
SPS recently impacted by wildfires in northwest Texas that may be
linked to SPS equipment.

The Marshall Fire ignited in PSR's service territory in 2021
destroying more than 1,000 structures. SPS and PSR are subsidiaries
of Xcel Energy. Potential liabilities associated with fires in
Texas and Colorado are expected to be more manageable for SPS and
PSR compared with PG&E's and SCE's experience in 2017-2018. The two
California-based utilities experienced a parabolic increase in
catastrophic wildfire activity with the Camp Fire alone destroying
more than 18,000 structures.

Fitch believes catastrophic wildfire activity remains a
significant, albeit more manageable, credit risk for PG&E than it
was in 2017 and 2018 and is reflected in tighter relative downgrade
thresholds. Wildfire activity linked to PG&E's and California peer
SCE's equipment has been significantly reduced since 2018
reflecting, in Fitch's view, the utilities' and the state's
considerable investment and effort to reduce wildfire risk and
meaningful legislative/regulatory support to mitigate the financial
effects of wildfires.

Using 2023 EBITDA as a barometer, SPS and PSR are considerably
smaller than PG&E and SCE. SPS's and PSR's respective 2023 EBITDA
of approximately $840 million and $1.9 billion compares with PG&E's
$6.0 billion and SCE's $5.4 billion. Fitch believes the regulatory
and legislative environment in California has been credit
supportive in recent years. Similarly, rate regulation is generally
credit supportive in Colorado for PSR. For SPS, rate regulation is
somewhat more challenging in Texas and New Mexico but has been
improving in recent years.

Average FFO leverage per year of 4.3x for PG&E during 2024-2026 is
comparable with higher rated peers SCE, SPS and PSR. Fitch
estimates leverage of less than 4.0x for SCE during 2024-2027,
approximately 4.0x, on average, for SPS 2024-2028 and 4.0x-4.5x for
PSR 2024-2028.

KEY ASSUMPTIONS

- Reflects the CPUC's final decision in PG&E's 2023 general rate
case;

- No wildfire imprudence disallowance is assumed in Fitch's
forecast.

- Timely access to the AB 1054 wildfire fund to recover wildfire
costs in excess of $1 billion;

- Total 2024-2028 capex averages more than $12 billion per annum;

- Incorporates CPUC authorized capital structure waiver and a
hypothetical 52% equity ratio for regulatory purposes;

- Assumes a 10.7% CPUC authorized ROE;

- Federal Energy Regulatory Commission (FERC) jurisdiction
transmission wildfire costs are fully recovered;

- Assumes a 10.45% FERC earned ROE;

- Rate base CAGR of 9.5% through 2028;

- Full recovery of deferred wildfire-related restoration and
prevention costs;

- Issuance of approximately $1.4 billion of AB 1054 authorized
securitization bonds in 2024;

- Continued operation of the Diablo Canyon nuclear plant through
2030.

RATING SENSITIVITIES

Factors that could, individually or collectively, lead to positive
rating action/upgrade:

PG&E Corporation

- An upgrade of wholly-owned utility subsidiary PG&E;

- Continuing improvement in catastrophic wildfire risk, the
company's safety culture and reputation along with consolidated PCG
FFO-leverage of better than 5.0x on a sustained basis.

Pacific Gas and Electric Company

- Continued meaningful reduction in the size and scale of
prospective utility-linked wildfires in PG&E's service territory
and their impact on customers;

- CPUC determination of PG&E prudence in its review of anticipated
2021 Dixie Fire related claims and efficient administration of AB
1054 wildfire fund withdrawals;

- Consistent improvement in PG&E's safety culture and reputation;

- Robust AB 1054 wildfire fund levels relative to future utility
claims;

- Improvement in FFO-leverage to better than 5.0x.

Factors that could, individually or collectively, lead to negative
rating action/downgrade:

PG&E Corporation

- A downgrade of PG&E;

- An unexpected, significant increase in parent-only debt;

- PCG FFO-leverage of worse than 5.5x on a sustained basis.

Pacific Gas and Electric Company

- Continuation of catastrophic wildfire activity on par with or
worse than the Northern California wildfires of 2017 and the Camp
Fire of 2018 and resulting large third-party liabilities;

- Delays in disbursement of claims from the AB 1054 fund or
subsequent disallowance of withdrawals from the AB 1054 fund
resulting in reimbursements to the fund;

- More rapid than expected drawdown of the AB 1054 fund due to
persistent wildfire activity and large third-party liabilities;

- Inability to address equipment failures and deliver demonstrable
improvement in safety culture;

- Failure to ameliorate reputational challenges;

- Deterioration in jurisdictional rate regulation;

- Unfavorable legislative developments;

- These or other factors resulting in FFO-leverage of worse than
5.5x on a sustained basis.

LIQUIDITY AND DEBT STRUCTURE

Adequate Liquidity: As of Dec. 31, 2023, PCG had access to
revolving credit facilities (RCFs) with total consolidated
borrowing capacity of $4.9 billion, composed of a $4.4 billion RCF
at PG&E and a $500 million RCF at PCG. Additional liquidity is
provided by the utility's receivables securitization program.

Approximately $1,998 million was available under PCG's and PG&E's
credit facilities at YE 2023, net of $652 million of LOCs and
$1,750 million of utility borrowings outstanding. The utility also
had $1.2 billion of borrowings outstanding under its receivables
securitization program. No borrowings were outstanding under the
corporate parent's $500 million RCF as of YE 2023.

Like most utilities, PG&E is expected to be FCF negative based on
Fitch's assumptions and its large capex program. Negative FCF is a
function of high capex driven by spending to mitigate catastrophic
wildfire activity and meet California's greenhouse gas reduction
goals, which are among the most aggressive in the nation. Fitch
expects cash shortfalls to be funded with a balanced mix of debt
and equity, with equity provided as appropriate by the utility's
corporate parent. PCG and PG&E have direct access to debt capital
markets and Fitch believes debt maturities are manageable.

ISSUER PROFILE

PCG's primary subsidiary, PG&E, accounts for virtually all of PCG's
earnings and cash flows. PG&E is one of the nation's largest
combination electric and gas utilities, serving approximately 5.6
million electric and 4.6 million natural gas customers across a
70,000 square mile service territory that spans central and
northern California.

SUMMARY OF FINANCIAL ADJUSTMENTS

Fitch adjusts PCG's and PG&E's financials to remove
securitization-related revenue, interest and amortization expense
and debt and applies 50% equity credit to PG&E's $258 million of
outstanding preferred securities.

ESG CONSIDERATIONS

PCG and PG&E have ESG Relevance Scores of '4' for Customer Welfare
- Fair Messaging, Privacy & Data Security due to customer and other
constituent impacts associated with wildfire activity, which has a
negative impact on the credit profile is relevant to the rating in
conjunction with other factors. The ESG RS reflects Fitch's
assessment of wildfire risks to creditworthiness as being
manageable within PG&E's current rating category due in large part
to the companies' efforts to reduce physical risk associated
wildfire activity supported by significant anti-wildfire
legislation enacted in recent years.

PCG and PG&E have ESG Relevance Scores of '4' for Exposure to
Environmental Impacts due to the impact of extended cycles of
rain-drought-rain, high winds and dry ambient conditions on its
operations, which has a negative impact on the credit profile is
relevant to the rating in conjunction with other factors. The ESG
RS reflects Fitch's assessment of wildfire risks to
creditworthiness as being manageable within PG&E's current rating
category due in large part to the companies' efforts to reduce
physical risk associated wildfire activity supported by significant
anti-wildfire legislation enacted in recent years.

PCG and PG&E have ESG Relevance Scores of '4' for Exposure to
Social Impacts due to customer and other constituent impacts
associated with wildfire activity, which has a negative impact on
the credit profile and is relevant to the rating in conjunction
with other factors. The ESG RS reflects Fitch's assessment of
wildfire risks to creditworthiness as being manageable within
PG&E's current rating category due in large part to the companies'
efforts to reduce physical risk associated wildfire activity
supported by significant anti-wildfire legislation enacted in
recent years.

The highest level of ESG credit relevance is a score of '3', unless
otherwise disclosed in this section. A score of '3' means ESG
issues are credit-neutral or have only a minimal credit impact on
the entity, either due to their nature or the way in which they are
being managed by the entity. Fitch's ESG Relevance Scores are not
inputs in the rating process; they are an observation on the
relevance and materiality of ESG factors in the rating decision.

   Entity/Debt             Rating         Recovery   Prior
   -----------             ------         --------   -----
PG&E Corporation     LT IDR BB+  Affirmed            BB+

   senior secured    LT     BB+  Affirmed   RR4      BB+

Pacific Gas and
Electric Company     LT IDR BB+  Affirmed            BB+

   preferred         LT     BB+  Affirmed   RR5      BB+

   senior secured    LT     BBB  Affirmed   RR2      BBB


PHILMAR STUDIOS: U.S. Trustee Unable to Appoint Committee
---------------------------------------------------------
The U.S. Trustee for Region 16 disclosed in a court filing that no
official committee of unsecured creditors has been appointed in the
Chapter 11 case of Philmar Studios, Inc.

                       About Philmar Studios

Philmar Studios, Inc., a Los Angeles-based company, filed Chapter
11 petition (Bankr. C.D. Calif. Case No. 24-11695) on March 6,
2024. The case was transferred to the San Fernando Valley Division
on March 8, 2024, and was assigned a new case number (Case No.
24-10377).

Judge Victoria S. Kaufman oversees the case.

Robert M. Yaspan, Esq., at the Law Offices of Robert M. Yaspan is
the Debtor's bankruptcy counsel.


PLV ELECTRIC: Seeks Cash Collateral Access
------------------------------------------
PLV Electric LLC asks the U.S. Bankruptcy Court for the District of
New Jersey for authority to use cash collateral and provide
adequate protection.

The Debtor requires the use of cash collateral to fund day-to-day
operations.

On July 19, 2017, PLV executed and delivered to Wells Fargo
Commercial Distribution Finance, LLC an Inventory Financing
Agreement to enable PLV to purchase certain inventory. To induce
Wells Fargo to enter into the Inventory Financing Agreement, Paul
Vehling, the sole member of PLV, executed and delivered a Guaranty
to Wells Fargo and thereby unconditionally personally guaranteed
PLV's performance of its obligations under the Inventory Financing
Agreement.

To secure the obligations evidenced under the Inventory Financing
Agreement, PLV granted Wells Fargo a security interest in and to
PLV's personal property.

Wells Fargo perfected its security interest in PLV's assets by
filing a UCC-1 Financing Statement in the New Jersey Department of
Treasury, initial filing No. 52331145, on July 25, 2017. Wells
Fargo subsequently preserved the validity of the security interest
by filing a UCC-3 Continuation Statement on March 8, 2022.

As of the Petition Date, Wells Fargo is owed approximately the
amount of $500,000 under the terms of the Inventory Financing
Agreement.

Wells Fargo's cash collateral has an approximate value of $357,659.


On February 19, 2019, PLV executed and delivered to TD Bank, N.A. a
note to evidence a revolving line of credit in the initial maximum
draw amount of $100,000. On February 6, 2023, the maximum
availability under the Revolving Loan was increased to $250,000. To
induce TD Bank to extend the Revolving Loan, Paul Vehling executed
and delivered a personal guaranty and thereby unconditionally
guaranteed the prompt and full performance of PLV's obligations
under the Revolving Loan.

TD Bank perfected its security interest in PLV's assets by filing a
UCC-1 Financing Statement in the New Jersey Department of Treasury,
initial filing No. 53243393, on February 21, 2019. TD Bank
subsequently preserved the validity of its security interest by
filing a UCC-3 Continuation Statement on September 5, 2023.

As of the Petition Date, there remains due and owing to TD Bank
under the Revolving Loan the approximate amount of $250,000. The
value of Wells Fargo's lien fully encumbers the Debtor's assets and
therefore, TD Bank is unsecured and not entitled to adequate
protection payments.

Wells Fargo will be adequately protected during the pendency of
PLV's bankruptcy case. First, PLV's equipment and inventory are
well-maintained. Second, PLV proposes to make adequate protection
payments of principal and interest to protect the value of Wells
Fargo's lien. Also, the Debtor maintains insurance on the
collateral.

The value of Wells Fargo's cash collateral is approximately
$357,659, while Wells Fargo is owed approximately $500,000, as of
the Petition Date. The Debtor is proposing a payment to Wells Fargo
based on a value of $357,659 to avoid costs of litigation the
value. Thus, Wells Fargo will enjoy a "floor to ceiling, wall to
wall" first priority lien of $357,659 in value of its cash
collateral. Based on Wells Fargo's collateral value of $357,659,
PLV proposes to pay principal and interest adequate protection
payment of $4,153. Interest is calculated at 7% based upon a 10
year amortization.

A copy of the motion is available at https://urlcurt.com/u?l=HM5zVx
from PacerMonitor.com.

                      About PLV Electric LLC

PLV Electric LLC sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. N.J. Case No. 24-13414) on April 2,
2024. In the petition signed by Paul Vehling, owner, the Debtor
disclosed up to $10 million in assets and up top $1 million in
liabilities.

Anthony Sodono, III, Esq., at MCMANIMON, SCOTLAND & BAUMANN, LLC,
represents the Debtor as legal counsel.


PROFUNDITY LLC: Seeks to Hire Jetcraft Global as Aircraft Broker
----------------------------------------------------------------
Profundity LLC and its affiliates seek approval from the U.S.
Bankruptcy Court for the Southern District of Florida to employ
Jetcraft Global (UK) Limited as their aircraft broker.

The firm will render these services:

     a. market and promote the aircrafts by means customary in the
industry;

     b. provide advice and counseling to Debtors relative to the
aircraft's sale and facilitate neg otiations between Debtors and
prospective buyers of the aircraft;

     c. provide Debtors with aircraft market analyses particular to
the aircraft and its aircraft category; and

     d. assist Debtors with the sale and transfer of the aircraft.

In consideration for Jetcraft's Services, the Debtors shall pay
Jetcraft a 6 percent commission as well as a $5,000 up front
advertising fee per aircraft with the understanding that if the
aircrafts are sold at auction, instead of 6 percent, Jetcraft would
receive a $50,000 per aircraft fee.

The Debtors agree to reimburse Jetcraft for all of Jetcraft's
airfare and related travel expenses (including, but not limited to,
hotel, rental car and meal expenses) reasonably incurred by the
broker.

Jetcraft shall receive a retainer in the amount of $10,000.

Jetcraft is a "disinterested person" as that term is defined in
section 101(14) of the Bankruptcy Code and utilized in sections
327(a) and 328(c) of the Bankruptcy Code, according to court
filings.

The firm can be reached through:

     Todd Spangler
     Jetcraft Global (UK) Limited
     2nd Floor, 14 Wigmore St
     London W1U 2RE, United Kingdom
     Phone: +44 20 7898 3755

     About Profundity LLC

Profundity, LLC is engaged in the business of commercial and
industrial machinery and equipment rental and leasing. The company
is based in Miami, Fla.

Profundity and its affiliate Naboo Royal Cruiser, LLC sought
Chapter 11 bankruptcy protection (Bankr. S.D. Fla. Case Nos.
23-16720 and 23-16725) on Aug. 23, 2023. Tantive Giv, LLC, another
affiliate, filed Chapter 11 petition (Bankr. S.D. Fla. Case No.
23-16765) on Aug. 24, 2023. The cases are jointly administered
under Case No. 23-16720 and overseen by Judge Corali Lopez-Castro.

At the time of the filing, Profundity reported $3,813,041 in assets
and $5,191,494 in liabilities.

Brett D. Lieberman, Esq., at Edelboim Lieberman Revah, PLLC, is the
Debtors' legal counsel.


QUEST BIDCO: Muzinich BDC Marks $12.08MM Loan at 15% Off
--------------------------------------------------------
Muzinich BDC, Inc has marked its $12,083,313 loan extended to Quest
Bidco LLC to market at $10,317,226 or 85% of the outstanding
amount, as of December 31, 2023, according to a disclosure
contained in Muzinich BDC's Form 10-K for the Fiscal year ended
December 31, 2023, filed with the Securities and Exchange
Commission on March 29, 2024.

Muzinich BDC is a participant in a Senior Secured Loan to Quest
Bidco LLC. The loan accrues interest at a rate of 16.3948 (3 Month
SOFR USD + 9%, 1% Floor) per annum. The loan matures on May 9,
2027.

Muzinich BDC, Inc. is a Delaware corporation formed on May 29,
2019. The Company is structured as an externally managed,
non-diversified, closed-end management Investment Company that has
filed an election to be regulated as a business development company
under the Investment Company Act of 1940, as amended.  The Company
was formed primarily to generate current income and, to a lesser
extent, capital appreciation through investments in secured debt,
including first lien, second lien and unitranche debt, as well as
unsecured debt, including mezzanine debt and, to a lesser extent,
in equity instruments of private companies.

The fund is lead by Jeffrey Youle, Director and Chief Executive
Officer; and Paul Fehre, Chairperson of the Board of Directors and
Chief Financial Officer.  The fund can be reach through:

     Muzinich BDC, Inc
     450 Park Avenue
     New York, NY 10022
     Tel: (212) 888-3413

Quest Bidco LLC is in Leisure Facilities Industry.


RAMJAY INC: Trustee Seeks to Hire Stinson LLP as Legal Counsel
--------------------------------------------------------------
Scott Miller, the Subchapter V trustee appointed in the Chapter 11
case of Ramjay, Inc., seeks approval from the U.S. Bankruptcy Court
for the Eastern District of Virginia to employ Stinson LLP as his
attorneys.

The firm will replace Odin, Feldman & Pittleman, P.C., for the
limited purposes of providing legal advice to the Subchapter V
Trustee in connection to pending or anticipated chapter 5
litigation, consulting with the Trustee regarding the proposed
Chapter 11 plan and his duties under that plan, and advising the
Subchapter V Trustee regarding potential claim objections.

The firm will render these services:

     a) provide litigation advice and represent the Subchapter V
Trustee in potential preference litigation and other causes of
action available to the Trustee or Bankruptcy Estate, including the
preference action styled as Ramjay, Inc. v. Shasthra USA, Inc;

     b) provide legal advice and consult with the Subchapter V
Trustee regarding the Trustee's duties under the Plan, including
but not limited to fulfilling the requirements of the Plan and
confirmation order, and addressing legal issues arising from the
Trustee's services as Distribution Agent;

     c) advise and consult with the Subchapter V Trustee regarding
his obligations or compliance with any order entered by this Court
regarding the duties of the Subchapter V Trustee; and

     d) prepare pleadings in connection with any claim objections
to the extent the Subchapter V Trustee determines that claim
objections are appropriate.

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

     Bradley D. Jones          $520
     Partners                  $495 to $940
     Non-Partner Attorney      $340 to $750

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

Bradley Jones, Esq., an attorney at Stinson, disclosed in a court
filing that his firm is a "disinterested person" as defined in
Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Bradley D. Jones, Esq.
     STINSON, LLP
     1775 Pennsylvania Avenue, N.W., Suite 800
     Washington, DC 20006
     Telephone: (703) 572-9903
     Facsimile: (703) 572-9943
     Email: brad.jones@stinson.com

      About Ramjay Inc.

Ramjay, Inc., an Alexandria, Va.-based company that operates in
taxi and limousine service industry, sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. E.D. Va. Case No.
21-10809) on May 4, 2021, disclosing up to $1 million in assets and
up to $10 million in liabilities. Judge Brian F. Kenney oversees
the case.

The Debtor tapped the Law Office of John P. Forest, II as legal
counsel and Miara Rasamoelina of Miara CPA Inc. as accountant.

Kutak Rock, LLP represents Newtek Small Business Finance, LLC,
creditor.

On May 5, 2021, the U.S. Trustee for Region 4 appointed Scott W.
Miller of Corporate Matters as Subchapter V trustee. The trustee
tapped Odin Feldman & Pittleman, PC as his legal counsel. Stinson
LLP will replace Odin, Feldman & Pittleman, P.C as his attorney.


RCP ENCORE: AB Private Virtually Writes Off $2.8MM Loan
-------------------------------------------------------
AB Private Credit Investors Corporation has marked its $2,868,874
loan extended to RCP Encore Acquisition, Inc to market at $28,689
or 1% of the outstanding amount, as of December 31, 2023, according
to a disclosure contained in AB Private's Form 10-K for the Fiscal
year ended December 31, 2023, filed with the Securities and
Exchange Commission on March 29, 2024.

AB Private is a participant in a Delayed Draw Term Loan Revolver to
RCP Encore Acquisition, Inc. The loan accrues interest at a rate of
(S + 5%; 1% Floor) per annum. The loan matures on June 7, 2025.

AB Private Credit Investors Corporation an externally managed,
non-diversified, closed-end, management investment company that
elected to be regulated as a business development company under the
Investment Company Act of 1940, as amended  was incorporated under
the laws of the state of Maryland on February 6, 2015. The Fund was
formed to invest in primary-issue middle-market credit
opportunities that are directly sourced and privately negotiated.
AB Private Credit Investors LLC serves as the Fund's external
investment adviser.

The fund is lead by J. Brent Humphries, President and the Chairman
of the Board, is also the President of the Adviser; and Matthew
Bass, Head of Private Alternatives and a member of AB's Operating
Committee. The fund can be reach through:

     AB Private Credit Investors Corporation
     405 Colorado Street, Suite 1500
     Austin, TX 78701
     Tel: (512) 721-2900

RCP Encore Acquisition, Inc is in the healthcare industry.


RESTIERI HEALTHCARE: Wins Interim Cash Collateral Access
--------------------------------------------------------
The U.S. Bankruptcy Court for the Middle District of Florida,
Jacksonville Division, authorized Restieri Healthcare Services, LLC
to use cash collateral, on an interim basis, in accordance with the
budget, with a 10% variance, pending a final evidentiary hearing
set for May 14, 2024 at 9:30 p.m.

The Debtor intends to use cash collateral to pay operating expenses
and the costs of administering the Chapter 11 case.

The Debtor's primary secured creditors are the Internal Revenue
Service and CRF Small Business Loan Company. The obligations to CRF
are secured by liens on substantially all assets of the Debtor, as
reflected in a UCC-1 Financing Statement filed in August 2019.

The IRS asserts liens on the Debtor's assets by virtue of various
tax liens, recorded with the Florida Secretary of State in November
2015 and later dates.

Additionally, it appears that the Debtor is obligated on loans or
similar facilities to (a) WebBank or Can Capital under a Business
Loan Agreement dated November 10, 2022 and September 28, 2023 and
(b) Celtic Bank Corporation or BlueVine, Inc., dated August 3,
2022. No UCC-1 filings appear to have been filed by either entity,
so these claims appear to be unsecured and without an interest in
cash collateral.

CRF and the IRS may have an interest in the Debtor's cash
collateral within the meaning of 11 U.S.C. section 363(a).

As of the Petition Date, the Debtor had cash in accounts totaling
approximately $7,000 and the Debtor's accounts receivable total
approximately $12,000.

As adequate protection with respect to the Lenders' interests in
the cash collateral, the Lenders are granted a replacement lien in
and upon all of the categories and types of collateral in which
they held a security interest and lien as of the Petition Date to
the same extent, validity, and priority that they held as of the
Petition Date.

The Debtor will maintain insurance coverage for the Collateral.

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

The Debtor projects $8,000 in total revenue and $5,485 in total
expenses for one month.

              About Restieri Healthcare Services, LLC

Restieri Healthcare Services, LLC provides regenerative therapy for
joint pain and other conditions which services the Gainesville,
Florida area. The Debtor sought protection under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. M.D. Fla. Case No. 3:21-bk-01843) on
July 28, 2021. In the petition signed by Dr. Lawrence T. Restie,
manager, the Debtor disclosed up to $1 million in assets and up to
$10 million in liabilities.

Judge Karen K. Specie oversees the case.

Jason A. Burgess, Esq. at The Law Offices of Jason A. Burgess, LLC
is the Debtor's counsel.


RJQ COMPANIES: Seeks Cash Collateral Access
-------------------------------------------
RJQ Companies, Inc. asks the U.S. Bankruptcy Court for the Eastern
District of California, Sacramento Division, for authority to use
cash collateral and provide adequate protection.

The cash collateral is to be used as follows: (a) to pay
post-petition operating expenses of the Debtor incurred in the
ordinary course of business such as payroll, ongoing maintenance,
and repairs; (b) to pay costs and expenses of administration of the
Case, including payment of approved professional fees if and when
awarded, (c) to pay all other amounts as specified in the DIP
Budget.

The following creditors may have claims secured by property of the
Debtor's estate that includes cash collateral or property that will
become cash collateral as defined in section 363 of the Bankruptcy
Code:

1. Community Business Bank - Holds a UCC-1 Financing Statement
recorded on May 1, 2015 and renewed on November 19, 2019 securing
an interest in inventory, equipment, and accounts. The Debtor does
not believe that Community Business Bank is currently a creditor in
the case.

2. Smart Step Funding LLC - Holds a UCC-1 Financing Statement
recorded on July 6, 2022 that purports to record a sale of future
receivables and was not "intended to be, nor is it to construed as,
a financing or an assignment for securing the obligations of the
seller. The Debtor's Schedules reflect a claim in the amount of
$151,429. Smart Step Funding filed Proof of Claim No. 9 on March
20, 2024 in the amount of $149,924 as an unsecured claim.

3. WebBank aka Can Capital - Holds a UCC-I Financing Statement
recorded November 3. 2022 securing an interest in inventor)',
equipment, and accounts. Can Capital filed a Proof of Claim, Claim
Number 2, on March 14, 2024 describing their claim as unsecured.

4. ODK Capital LLC - the Debtor believes that ODK Capital LLC and
Celtic Bank may hold a UCC-1 Financing Statement recorded November
5,2022 securing an interest in "Any and all assets of the debtor
whether now owned or hereafter acquired or arising". The Debtor's
Schedules rcllect a disputed claim in the amount of 255.000.

The Debtor sustains its operations through the payments from
clients for ongoing services. At the time this case was filed
accounts receivable were $14,664 after adjustment for $146 in
doubtful accounts. Cash at the time of filing was $2,619. Tax
Refunds (Employment Retention Tax Credits) and a claim against a
third party were scheduled with a value of $507,158. No adjustment
has been made for the colleetabilily or delay in receiving either
the tax refunds or claim against the third party. Those payments
are not reflected in the cash forecast. Other personal property,
not including registered vehicles, is valued at $18,470.

The Secured Creditors will be adequately protected for the use of
the cash collateral by their liens, the replacement liens the
Debtor seeks to grant them, and by the adequate protection payments
the Debtor proposes to pay equal to the accruing interest on the
Secured Claims.

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

                About RJQ Companies

RJQ Companies, Inc. filed a petition under Chapter 11, Subchapter V
of the Bankruptcy Code (Bankr. E.D. Calif. Case No. 24-20882) on
March 5, 2024, with $500,001 to $1 million in both assets and
liabilities.

Judge Fredrick E. Clement presides over the case.

Stephen M. Reynolds, Esq., represents the Debtor as legal counsel.


ROBERTSHAW US: Seeks to Hire Grant Thornton as Transaction Advisor
------------------------------------------------------------------
Robertshaw US Holding Corp. and its affiliates seek approval from
the U.S. Bankruptcy Court for the Southern District of Texas to
employ Grant Thornton LLP as its transaction advisor.

The firm will render these services:

     a. obtain an understanding of the business and its operations,
financial statements, and historical financial performance based on
discussions with management and information
provided during the course of our engagement;

     b. present normalized EBITDA for the Historical Period based
on adjustments identified during our due diligence process and
information provided by management;

     c. analyze the P&L and comment on operating trends;

     d. analyze and present operating metric information and key
performance indicators monitored by management; and

     e. summarize and present working capital trends based on
adjustments identified during its due diligence process along with
information provided by management.

Grant Thornton's hourly rates are:

     Partner             $870
     Senior Manager      $715
     Manager             $620
     Staff $470
     INDUS Manager       $390
     INDUS Staff         $300

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

The firm can be reached through:

     Elliot Findlay
     Grant Thornton LLP
     171 N. Clark Street, Suite 200
     Chicago, IL 60601
     Telephone: (312) 856-0200
     Facsimile: (312) 602-8099
     Email: elliot.findlay@us.gt.com

       About Robertshaw US Holding Corp.

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.


ROCKET SOFTWARE: S&P Rates New $1BB Senior Secured Notes 'B-'
-------------------------------------------------------------
S&P Global Ratings assigned its 'B-' issue-level rating and '3'
recovery rating to infrastructure software provider Rocket Software
Inc.'s proposed $1 billion senior secured notes maturing in
November 2028. The company plans to use the senior secured notes to
help fund the acquisition of the Application Modernization and
Connectivity business (AMC) from Open Text for $2.3 billion, which
the company expects will likely close in the second quarter of
2024. S&P's 'B-' issuer credit rating and stable outlook on Rocket
are unchanged.

ISSUE RATINGS – RECOVERY RATINGS

Key analytical factors

-- S&P assigned its 'B-' issue-level and '3' recovery rating to
the new senior secured notes.

-- The 'B-' issue-level rating ('3' recovery rating) on the
upsized revolving credit facility and existing first-lien term
loans as well as the 'CCC' issue-level ('6' recovery ratings) on
the existing senior unsecured notes are unchanged.

-- S&P's simulated default scenario assumes a payment default
occurring in 2026 because of declining revenue due to waning demand
for its mainframe solutions and business disruptions stemming from
acquisitions or a weakening macroeconomic environment.

-- S&P values the company as a going concern because it believes
it would likely be reorganized rather than liquidated following a
payment default, given its leading products and market position.

-- S&P applied a 6.5x multiple to our estimated distressed
emergence EBITDA of $417 million to estimate a gross enterprise
value at emergence of about $2.7 billion. This multiple is
consistent with the multiples we use for other technology software
companies with similar scale, growth trajectories, and market
positions.

Simulated default assumptions

-- Simulated year of default: 2026
-- EBITDA at emergence: $417 million
-- EBITDA multiple: 6.5x
-- Revolving credit facility: 85% drawn at default.

Simplified waterfall

-- Net enterprise value (after 5% administrative costs): $2.6
billion

-- Valuation split (obligors/nonobligors): 90%/10%

-- Total value available to secured debt: $2.5 billion

-- Secured debt claims: $4.4 billion

    --Recovery expectations: 50%-70% (rounded estimate: 55%)

-- Total value available to unsecured debt claims: $90 million

-- Unsecured debt claims: $614 billion

    --Recovery expectations: 0%-10% (rounded estimate: 0%)

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



S&B RESTAURANTS: Court OKs Interim Cash Collateral Access
---------------------------------------------------------
The U.S. Bankruptcy Court for the Northern District of California,
Santa Rosa Division, authorized S&B Restaurants dba Gio's Pizza to
use cash collateral, on an interim basis, in accordance with the
budget.

Specifically, the Debtor is authorized to use the cash collateral
of:

a. JP Morgan Chase Bank, NA;
b. iTria Ventures (Biz2 Credit, Inc.;
c. VIDA Equity Group, LLC;
d. The LCF Group, Inc; and,
e. RBLX Funding Group for the normal operation of its business
consistent with its operating budget, through the earlier of April
24, 2024, or by further order of the Court.

As a condition of such use of cash collateral, Secured Creditors
will have a replacement lien in postpetition receivables and
inventory. These creditors will have the same priority in such
replacement lien as these creditors had pre-petition.

The Debtor will pay JP Morgan Chase Bank, N.A., an adequate
protection payment of $547 per month starting this month (and due
by April 15, 2024) pending the final hearing for the use of cash
collateral.

A final hearing on the matter is set for April 24 at 10:30 a.m.

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

                   About S&B Restaurants

S&B Restaurants sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. N.D. Cal. Case No. 24-10160) on March 27,
2024. In the petition signed by Barindervir Singh Sidhu, president,
the Debtor disclosed up to $1 million in both assets and
liabilities.

Judge William J. Lafferty oversees the case.

Arasto Farsad, Esq., at FARSAD LAW OFFICE, P.C., represents the
Debtor as legal counsel.


SEABURY, CT: Fitch Affirms 'BB' LongTerm IDR, Outlook Stable
------------------------------------------------------------
Fitch Ratings has affirmed Church Home of Hartford, CT's (Seabury)
Long-Term Issuer Default Rating at 'BB'. The Rating Outlook is
Stable. In addition, Fitch has affirmed the 'BB' revenue rating on
approximately $80 million of revenue bonds issued by the state of
Connecticut Health and Educational Facilities Authority and the
Public Finance Authority on behalf of Seabury. The Rating Outlook
is Stable.

   Entity/Debt                    Rating          Prior
   -----------                    ------          -----
Church Home of
Hartford Incorporated
d/b/a Seabury (CT)          LT IDR BB  Affirmed   BB

   Church Home of
   Hartford Incorporated
   d/b/a Seabury (CT)
   /General Revenues/1 LT   LT     BB  Affirmed   BB

The 'BB' rating reflects the expected resilience of Seabury's
financial profile through Fitch's forward-looking scenario
analysis. This is within context of the strength of Seabury's
business profile, which is characterized by mid-range revenue
defensibility and mid-range operating risk with a history of
elevated leverage and stable liquidity.

Seabury plans to begin construction on 24 hybrid independent living
(ILU) homes in early 2025, with move-ins projected in 2026.
Management expects to price the units so that the resulting initial
entrance fee pool will fully retire construction loans. The 'BB'
rating and Stable Outlook incorporate this project. While presales
have not yet begun for the units, many of the 290 Seabury At Home
members are strong prospects for the hybrid homes.

SECURITY

The bonds are secured by a pledge of gross revenues of the
obligated group (OG), a mortgage and a debt service reserve fund.

KEY RATING DRIVERS

Revenue Defensibility - 'bbb'

Single Site LPC, Stable Demand and Pricing Characteristics

At Dec. 31, 2023, IL occupancy was 83%. Management expects
occupancy to increase to 90% by FYE Sept 30, 2024. Occupancy has
improved in the other areas of care with assisted living occupancy
increasing to 88% from 81% in FY 2021 and skilled nursing (SNF)
increasing to 94% from 74% in FY 2021. The midrange assessment
reflects Fitch's expectation that occupancy will exceed 86% over
the Outlook period.

Seabury is a single site provider in Bloomfield CT, a moderately
competitive service area. Seabury and its local competitors
continue to operate successfully in relatively close proximity to
each other. Compared to neighboring LPCs, Seabury is larger and
offers a Type-A contract.

Seabury has a history of modest annual fee increases indicating
mid-range pricing flexibility. While typical home values in
Bloomfield are below the average entrance fee at Seabury,
management has reported strong demand for its most expensive units
and has a waitlist for select premium units.

Operating Risk - 'bbb'

Adequate Core Operations

Fitch's assessment of Seabury's operating risk is based on its
improving profitability ratios and contract type. Seabury has
strategically invested in capital improvements to maintain its
competitive position as indicated in its demand profile and in its
relatively low average of plant. Fitch sees the planned 24 hybrid
homes as accretive for Seabury's long-term profitability.

Seabury's mid-range operating risk assessment reflects the
community's stable metrics balanced against the Type-A contract
type. On average over the past three years, Seabury has had an
operating ratio, NOM and NOMA of 98.3%, 13.7% and 20.3%,
respectively.

Seabury's capital expenditures have averaged about 20% of
depreciation over the past five years, but are expected to exceed
100% of depreciation as the hybrid home project begins. Average age
of plant is adequate at 13 years, supporting the mid-range
assessment.

Capital related metrics support the midrange assessment as well
with average revenue-only MADS coverage and MADS as a percentage of
revenue at .9x and 14.9% for the past three years. Average debt to
net available was elevated at 10.9 for the past three years. Fitch
expects this metric to incrementally improve over the next several
years with regular redemptions of existing debt. Seabury has no
reported plans to increase its long-term debt.

Financial Profile - 'bb'

Stable Liquidity and Elevated Leverage

Given Seabury's mid-range revenue defensibility, midrange operating
risk assessments, and Fitch's forward-looking scenario analysis,
Fitch expects key leverage metrics to remain consistent with the
current financial profile, throughout the current economic and
business cycle. As of YE 2023, Seabury had unrestricted cash and
investments of approximately $29 million. This represents about 37%
of total debt. DCOH was adequate for the rating level at 300 days
at the end of 2023. DSCR was 1.9x for FY 2023.

Fitch's baseline scenario, which is a reasonable forward look of
financial performance over the next five years given current
economic expectations, shows Seabury maintaining operating and
financial metrics that are largely consistent with the current
rating. Capital spending is expected to increase from 2024 through
2026 with initial entrance fees from the hybrid home project fully
retiring all associated construction loans. Fitch expects Seabury's
liquidity metrics to remain consistent with 'BB' rating after the
project stabilizes.

RATING SENSITIVITIES

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

- An erosion in unrestricted liquidity such that cash to adjusted
fall to below 25% and is not expected to improve;

- If IL occupancy stabilizes at or below 86%;

- Operating ratios consistently at or above 100%;

- Failure to meet the DSCR covenant minimum of 1.2x.

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

- Continued growth in unrestricted liquidity such that cash to
adjusted debt is greater than 50%.

PROFILE

Seabury is a Type 'A' life plan community (LPC) located in
Bloomfield, CT, just northwest of Hartford that includes 214 ILU
apartments, 32 ILU cottages, 58 ALUs, 55 enhanced ALUs, 72 SNF beds
and six additional IL cottages available for short term rent.
Seabury offers 50% and 80% refundable plans and a non-refundable
plan.

Fitch bases its analysis on the results of the OG. Total OG
operating revenues were about $41 million in fiscal 2023.

Seabury also has two non-OG affiliated organizations, the Seabury
Charitable Foundation at Seabury At Home, which is an LPC without
walls.

Sources of Information

In addition to the sources of information identified in Fitch's
applicable criteria specified below, this action was informed by
information from Lumesis.

ESG CONSIDERATIONS

The highest level of ESG credit relevance is a score of '3', unless
otherwise disclosed in this section. A score of '3' means ESG
issues are credit-neutral or have only a minimal credit impact on
the entity, either due to their nature or the way in which they are
being managed by the entity. Fitch's ESG Relevance Scores are not
inputs in the rating process; they are an observation on the
relevance and materiality of ESG factors in the rating decision.


SEMILEDS CORP: Reports Q2 Fiscal Year 2024 Financial Results
------------------------------------------------------------
SemiLEDs Corporation announced its financial results for the second
quarter of fiscal year 2024, ended February 29, 2024.

Revenue for the second quarter of fiscal 2024 decreased to $886
thousand, compared to $1.6 million in the first quarter of fiscal
2024. GAAP net loss attributable to SemiLEDs stockholders for the
second quarter of fiscal 2024 decreased to $559 thousand, or
$(0.11) per diluted share, compared to a net loss of $598 thousand,
or $(0.12) per diluted share, in the first quarter of fiscal 2024.
The Company shut down its manufacturing production from February 3
to February 18 due to the Chinese New Year holiday.

GAAP gross margin for the second quarter of fiscal 2024 decreased
to 13%, compared to 15% for the first quarter of fiscal 2024.
Operating margin for the second quarter of fiscal 2024 was negative
94%, compared with negative 50% for the first quarter of fiscal
2024. The Company's cash and cash equivalents were $1.6 million at
February 29, 2024, compared to $2.3 million at the end of the first
quarter of fiscal 2024.

"We expect revenue for the third quarter ending May 31, 2024 to be
approximately $1.0 million +/- 10%.," the Company stated.

"On July 11, 2023, we received a notice from The Nasdaq Stock
Market LLC ("Nasdaq") indicating that we did not meet the minimum
of $2,500,000 in stockholders' equity required by Nasdaq Listing
Rule 5550(b)(1) (the "Listing Rule") for continued listing, or the
alternatives of market value of listed securities or net income
from continuing operations. Pursuant to the Listing Rule, we
submitted a plan to regain compliance with the Listing Rule. Nasdaq
accepted our plan and granted us an extension through January 8,
2024. Based on our Form 8-K, dated January 9, 2024, Nasdaq
determined that we comply with the Listing Rule 5550(b)(1).
However, if we fail to evidence compliance upon filing our next
periodic report, we may be subject to delisting. Based on our
second quarter stockholders' equity, we believe we are in
compliance with the minimum stockholders' equity requirement."

A full-text copy of the Company's report filed on Form 8-K with the
Securities and Exchange Commission is available at
https://tinyurl.com/4ab7tkr6

                    About SemiLEDs

Headquartered in Miao-Li County, Taiwan, R.O.C., SemiLEDs --
http://www.semileds.com-- develops and manufactures LED chips and
LED components for general lighting applications, including street
lights and commercial, industrial, system and residential lighting,
along with specialty industrial applications such as ultraviolet
(UV) curing, medical/cosmetic, counterfeit detection, horticulture,
architectural lighting and entertainment lighting.

Diamond Bar, California-based KCCW Accountancy Corp., the Company's
auditor since 2019, issued a "going concern" qualification in its
report dated Nov. 27, 2023, citing that the Company incurred
recurring losses from operations and has an accumulated deficit,
which raises substantial doubt about its ability to continue as a
going concern.


SOCAL CLIMATE: Wins Cash Collateral Access Thru April 25
--------------------------------------------------------
The U.S. Bankruptcy Court Central District of California authorized
Socal Climate Control & Mechanical, Inc. to continue using cash
collateral, on an interim basis, in accordance with the budget,
through April 25, 2024.

The Debtor has a need to continue to use cash collateral to pay the
expenses set forth in the budget.

As the Debtor's business suffered temporary cash flow issues caused
by a severe decline in sales due to the slowing of the consumer
economy in the residential HVAC market nationwide. In addition,
Debtor's expenses increased due to an increase in the cost of HVAC
equipment caused by Covid 19 supply chain interruption and new
state and federal efficiency regulations, lead generation, fuel,
labor and insurance. Overhead for the business also increased along
with increases in interest rates and lowering of consumer financing
approvals which caused cash flow issues resulting in the company
taking out several high interest merchant credit accounts and
falling behind on vendor and creditor payments which necessitated
the need to file bankruptcy. To supplement the income lost, SCCM
borrowed nearly $340,000 from accounts receivable lenders. The
service on this debt is nearly $15,000 per week. As a result, SCCM
has found it short on cash and unable to meet its regular operating
expenses such as payroll, insurance, and materials and supplies.

A review of the UCC Search Report conducted at the direction of
Debtor shows that some of the Lenders may not have filed UCC-1
statements to perfect any liens granted to secure their respective
loans.

The following Lenders filed UCC-1 Financing Statements that,
subject to further review, analysis and verification, appear to be
active and have not lapsed: (i) Lennox Industries, Inc.; (ii)
Heating and Cooling Supply LLC; (iii) Ferguson Enterprises, LLC,
(iv) Toyota Industries Commercial Finance, Inc., (v) Daikin Comfort
Technologies Distribution, Inc., and (vi) Corporation Service
Company, as Representative.

As adequate protection for the use of cash collateral, any parties
with a security interest in the Debtor's cash collateral are
granted replacement liens to the same validity, priority, and
extent as their respective liens existed as of March 8, 2024 and in
an amount equal to the diminution in the value of such party's
interest in the cash collateral from and after the Petition Date.

A continued 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=pEewBL
from PacerMonitor.com.

A copy of the court's order and the Debtor's budget is available at
https://urlcurt.com/u?l=ExDY1b from PacerMonitor.com.

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

     $135,242 for the week ending April 21, 2024; and
     $116,065 for the week ending April 28, 2024.

           About Socal Climate Control & Mechanical, Inc.

Socal Climate Control & Mechanical, Inc. sought protection under
Chapter 11 of the U.S. Bankruptcy Code (Bankr. C.D. Cal. Case No.
24-10371) on March 8, 2024. In the petition signed by Tammy
Navarro, president, the Debtor disclosed $1,532,802 in total assets
and $1,344,211 in total liabilities.

Judge Martin R. Barash oversees the case.

Thomas B. Ure, Esq., at Ure Law Firm, represents the Debtor as
legal counsel.


SPARTAN GROUP: Files Emergency Bid to Use Cash Collateral
---------------------------------------------------------
Spartan Group Holdings, LLC and affiliates ask the U.S. Bankruptcy
Court for the Eastern District of Texas, Sherman Division, for
authority to continue using the cash collateral of BMO Bank N.A.,
f/k/a BMO Harris Bank N.A. and provide adequate protection, through
May 5, 2024.

BMO holds first priority, unavoidable, and perfected liens and
security interests against substantially all personal property of
the Debtor, including cash collateral, and junior liens against
certain real property owned by the Debtor, all securing a claim in
the amount of at least $14.492 million as of the Petition Date, all
of which remains owing and unpaid.

The Debtors have not been able to make a profit postpetition and
have not been able to secure any form of going concern sale. They
have therefore decided to enter a winddown mode, the purpose of
which will be to: (i) sell their remaining assets in an orderly
process, in order to preserve and enhance value; and (ii) close out
a handful of remaining, profitable jobs where little additional
work is needed and where significant accounts receivable and
retainage should be collected, which they believe will adequately
protected BMO (in addition to the other terms and provisions of the
Proposed Order), will enable them to maximize recoveries to
creditors, will minimize disruption to customers and alleged
setoffs back against the Debtors, and will be in the best interests
of their Estates.

Since April 5, 2024, and before, the Debtors and their
professionals have been negotiating the winddown of the Debtors
with BMO, including the Proposed Order and the Proposed Budget. As
part of those negotiations, and as additional adequate protection
to BMO, the Debtors have agreed that their CRO will have expanded
powers, including to propose any sales of the Debtors' assets, and
including over all Cash Collateral of the Debtors. The Debtors
agree to this as necessary and proper concessions given that they
are entering a winddown mode and their winding down is best handled
by the CRO, as a trained and seasoned bankruptcy professional. The
Debtors' current senior management will stay on to ensure that jobs
are properly completed and to assist with sales, until their
services will no longer be beneficial to the Estates.

The Proposed Order provides adequate protection to BMO through
replacement liens and a superpriority administrative claim, subject
to carveouts (in limited amounts) for approved, postpetition
professional fees and expenses, and for U.S. Trustee fees.

A copy of the motion is available at https://urlcurt.com/u?l=DZaRb0
from PacerMonitor.com.

                  About Spartan Group Holdings

Spartan Group is a family of companies that provide dependable
turnkey engineering, construction, and supply chain service
solutions.

Spartan Group Holdings, LLC and its affiliates filed their
voluntary petition for relief under Chapter 11 of the Bankruptcy
Code (Bankr. E.D. Tex. Lead Case No. 23-42384) on Dec. 13, 2023.
The petitions were signed by Adrian J. Cano as chief executive
officer. At the time of filing, Spartan estimated $50 million to
$100 million in assets and $100 million to $500 million in
liabilities.

Judge Brenda T. Rhoades presides over the case.

Davor Rukavina, Esq. at MUNSCH HARDT KOPF & HARR, P.C., is the
Debtor's counsel.


TEXAS CONTRACT: Star Mountain Marks $4.9MM Loan at 15% Off
----------------------------------------------------------
Star Mountain Lower Middle-Market Capital Corp has marked its
$4,909,896 loan extended to Texas Contract Manufacturing Group, Inc
to market at $4,196,979 or 85% of the outstanding amount, as of
December 31, 2023, according to a disclosure contained in Star
Mountain's Form 10-K for the Fiscal year ended December 31, 2023,
filed with the Securities and Exchange Commission.

Star Mountain is a participant in a First Lien Senior Secured Term
Loan to Texas Contract Manufacturing Group, Inc. The loan accrues
interest at a rate of 17.44% (S + 12.11%) per annum. The loan
matures on April 27, 2027.

Star Mountain is an externally managed, closed-end management
investment company and has elected to be regulated as a business
development company under the Investment Company Act of 1940, as
amended.

Star Mountain is led by Brett A. Hickey, Chief Executive Officer
and President; and Christopher J. Gimbert, Chief Financial Officer.
The fund can be reach through:

     Star Mountain Lower Middle-Market Capital Corp
     140 E. 45th Street, 37th Floor
     New York, NY 10017
     Tel: (212) 810-9044

TCMG specializes and focuses on turnkey manufacturing, fabrication,
and assembly services for high-value, high-complexity, precision
machined metal components for its customers.


TOMLINSON TRANSPORT: U.S. Trustee Unable to Appoint Committee
-------------------------------------------------------------
The U.S. Trustee for Region 20 disclosed in a court filing that no
official committee of unsecured creditors has been appointed in the
Chapter 11 case of Tomlinson Transport, LLC.

                    About Tomlinson Transport

Tomlinson Transport LLC filed Chapter 11 Petition (Bankr. D. Kan.
Case No. 23-20236) on Mar. 8, 2024, listing under $1 million in
both assets and liabilities.

Judge Robert D. Berger oversees the case.

Ryan A. Blay, Esq., at WM Law represents the Debtor as bankruptcy
counsel.


TUTOR PERINI: S&P Alters Outlook to Stable, Affirms 'B-' ICR
------------------------------------------------------------
S&P Global Ratings affirmed its 'B-' issuer credit rating on Tutor
Perini Corp. At the same time, S&P assigned its 'CCC+' issue-level
rating and '5' recovery rating indicating modest recovery (10% to
30%; rounded estimate of 15%) to the company's proposed senior
notes. The issue-level rating and '1' recovery rating on the term
loan are unchanged.

The stable outlook reflects S&P's expectation for the successful
execution of the proposed transaction over the next few weeks. It
also reflects its expectation for sustained cash flow generation
and stabilizing operating performance.

The refinancing transaction will eliminate near-term refinancing
risk. Tutor Perini plans to refinance its $500 million senior notes
due May 2025 with a proposed $400 million of new senior unsecured
notes due in 2029 and $100 million cash from the balance sheet. The
company's 2020 credit agreement contains a spring-forward maturity
provision that would accelerate the maturity of 89.8% of its
outstanding term loan B principal to April 21, 2025, (which is 10
days prior to the maturity of the senior notes) if the notes were
still outstanding. Therefore, with the proposed transaction, the
company eliminates near term refinancing risk.

The proposed transaction extends Tutor Perini's maturity profile
and would enhance liquidity. The company is extending its $170
million revolving credit facility (slightly reduced from $175
million) by two years to August 2027 from August 2025. It also
recently paid down $91 million of its term loan as part of the
mandatory prepayment provisions contained in its 2020 credit
agreement. Post refinancing, debt will decrease nearly $200
million, decreasing S&P's leverage expectations for 2024 by a full
turn to about 3.5x in 2024. Nevertheless, the high interest rate on
the new notes will keep the interest expense burden similar to that
of the previous capital structure. Following this transaction,
Tutor Perini will not have any significant maturities until August
2027, when its term loan B and revolver mature.

S&P said, "We expect 2024 and 2025 operating performance will
meaningfully improve as the impact of adverse judgments,
settlements, and project charges normalizes. We expect Tutor
Perini's profitability will benefit from a more selective project
bids criteria especially in areas such as New York, where it faced
lengthy dispute processes and unfavorable judgments. Additionally,
the company continues to negotiate better contract terms for its
new projects. This includes the need for 5%-10% upfront payment for
its fixed-price contracts, which will likely reduce the risk of
significant cash outflow in the event of change of scope or
estimates. We expect improvements will be more weighted toward the
latter half of 2024 and 2025, when the benefit of its recently
awarded higher-margin civil projects and normalization in the
specialty segment will kick in. We forecast about 5% of adjusted
EBITDA margin leading to S&P Global Ratings-adjusted leverage of
about 3.5x in 2024.

"Approximately 92% of company backlog consists of fixed-price and
guaranteed maximum price contracts. We view these as riskier than
cost-reimbursable work because of the possibility for margin
erosion or cost overruns if project costs exceed original
estimates. In addition, its FOCF can be affected by the uneven flow
of awards, timing of project work, and the predominance of fixed
price contracts in the backlog. Significant unbilled receivables
with its customers can result in increased working capital
outflows. While we expect its performance will benefit from better
risk management and contingency planning we have included some
cushion in our upside threshold to account for the higher earnings
and cash flow volatility versus its peers.

"We expect significant collections will lead to strong cash flow in
2024. The pace and magnitude of dispute resolutions were
significantly higher than usual in 2022 and 2023. The balance of
its cost in excess of billings account peaked in 2022 due to
trailing impact of the COVID-19 pandemic, which delayed the pace of
resolution of claims and unapproved changes. We expect Tutor Perini
to conclude most of its legacy disputes over the next two years and
lower this balance. We assume about $143 million of working capital
inflow this year, from regular operations as well as collections
from legacy disputes. Our assumptions lead to about $200 million of
free operating cash flow (FOCF) this year, indicating FOCF to debt
of about 16%.

"The company has indicated that it will continue to use excess cash
for debt reduction, which over the next couple of years will be
largely focused on reducing or paying off its term loan B. We note
that we have not assumed any future prepayments in our base case
projections.

"We expect revenues will benefit from a significant backlog growth
and material tailwinds from the Bipartisan Infrastructure Act. The
company's 2023 year-end backlog was $10.2 billion, closer to its
$11.2 billion pre-pandemic backlog and significant improvement from
$7.9 billion in 2022. Tutor Perini recently won the $3 billion
Brooklyn jail project in its building segment, which includes more
than $600 million of electrical and mechanical work to be performed
by its specialty contractors segment. We expect this major project
and several other recent wins will lead to 14% revenue growth in
2024 and 11% in 2025. We expect the backlog will continue to
increase in 2024 and 2025 as the company captures its share of
major civil project opportunities, many of which include funding
from the Bipartisan Infrastructure Act that has started to flow to
its customers.

"The stable outlook reflects our expectation for the successful
execution of the proposed transaction over the next few weeks. It
also reflects our expectation for sustained cash flow generation
and stabilizing operating performance.

"We could lower our rating on Tutor Perini to 'CCC' over the next
month if the company does not repay or refinance its $500 million
notes.

"Following the refinancing of its existing notes, we could lower
our rating on Tutor Perini if weaker-than-expected operating
performance results in sustained negative FOCF or strained
liquidity. Alternatively, we could lower the rating if we believe
that it depends on favorable business, financial, and economic
conditions to meet its financial commitments or come to view its
financial commitments as unsustainable over the long term."

S&P could raise its rating on Tutor Perini by one notch if the
company:

-- Executes projects in the backlog, absent significant project
losses, leading to adjusted debt to EBITDA consistently below 4x;
and

-- Continues to generate double-digit FOCF to debt.



UA LEASING: Unsecureds Will Get 1% of Claims over 5 Years
---------------------------------------------------------
Alynevych Inc., a Debtor affiliate of UA Leasing, LLC, filed with
the U.S. Bankruptcy Court for the Northern District of Illinois a
Plan of Reorganization for Small Business dated April 8, 2024.

Alynevych Inc. is an operating trucking company which was started
in 2019 by Ulyana Lynevych. At the same time she started UA Leasing
LLC as an asset holding company for all of the trucks and trailers
used in connection with the Alynevych operations.

UA Leasing mainly relies upon Alynevych for income. When the
trucking industry started to decline, Alynevych struggled to pay
its loans on the financed trucking equipment, as did UA Leasing.
Loan deferrals were approved by several lending companies for a few
months, but the companies continued to struggle to maintain their
loan payments. Both companies filed for Chapter 11 protection in
order to restructure their business models and return some of the
trucks and trailers which did not sustain value.

Both companies intend to retain only a portion of their respective
trucking fleet which consist of the high operational trucks. This
will allow for improved profitability to allow for payments under
the Plan to be timely made. UA Leasing trucks and trailers will
continue to be driven by Alynevych drivers and UA Leasing income
will be derived solely from Alynevych.

The Plan is a 5-year plan. The final Plan payment will be in
approximately 2028.

This Plan of Reorganization proposes to pay creditors of the Debtor
from future revenues generated by the Debtor's business.

The Plan provides that all administrative creditors will be paid in
full on the Effective Date of the Plan (which is 30 days after the
Order confirming the Plan is a final Order) unless otherwise
agreed. Priority tax claims will receive 100% of their allowed
claims over the period of the Plan term (5 years). Secured
Creditors will be paid 100% of their secured claims under Class 1
of the Plan. Class 2 general unsecured creditors will receive a pro
rata share of the Unsecured Creditor Payment over a period of 5
years, which shall equal approximately 1% distribution on their
claims. Class 3 Claims of Equity Holders will not receive a
distribution unless all other classes of creditors receive payment
in full.

Class 2 consists of Allowed Unsecured Claims. Holders of allowed
unsecured claims shall receive a pro rata share of the Unsecured
Creditor Payments on an annual basis for a period of 5 years
beginning on the 1st anniversary of the Effective Date of the Plan,
and continuing yearly for another 4 years. The Unsecured Creditor
Payments shall equal $50,000 in the aggregate and each yearly
payment shall be $10,000 for 5 payments. Based upon the unsecured
claims (which includes deficiency claims of secured creditors), the
estimated distribution to unsecured creditors is 1%.

No distribution will be made for unsecured claims which were (i)
scheduled as disputed; and (ii) no timely proof of claim was
filed.

Equity security holders shall retain their interests in the Debtor.
In addition, the principal of the Debtor will be entitled to a
salary for her work on behalf of the Debtor.

The Debtor's financial projections show that the Debtor will have
cumulative projected disposable income sufficient to pay the
required payments under the Plan. UA Leasing's trucks and trailers
will be driven by Alynevych drivers, therefore a large portion of
Alynevych's expenses relate to lease payments made to UA Leasing
for use of its vehicles.

A full-text copy of the Plan of Reorganization dated April 8, 2024
is available at https://urlcurt.com/u?l=4IOgYr from
PacerMonitor.com at no charge.

Counsel to the Debtors:

     Miriam R. Stein Granek, Esq.
     Gutnicki LLP
     4711 Golf Road, Suite 200
     Skokie, IL 60076
     Telephone: (847) 745-6592
     Email: mgranek@gutnicki.com

     David Freydin, Esq.
     LAW OFFICES OF DAVID FREYDIN PC
     8707 Skokie Blvd, Suite 312
     Skokie, IL 60077
     Tel: (847) 972-6157
     Fax: (866) 897-7577
     Email: david.freydin@freydinlaw.com

                        About UA Leasing

UA Leasing, LLC, a company in Wood Dale, Ill., filed a petition
under Chapter 11, Subchapter V of the Bankruptcy Code (Bankr. N.D.
Ill. Case No. 23-17234) on Dec. 25, 2023. Alynevych Inc., UA
Leasing's affiliate, filed its voluntary petition under Sub Chapter
V of Chapter 11 of the Bankruptcy Code on Jan. 8, 2024. The cases
are jointly administered under Case No. 23-17234.

At the time of the filing, UA Leasing disclosed $3,940,000 in
assets and $5,468,149 in liabilities while Alynevych disclosed $1
million to $10 million in both assets and liabilities.

Judge Timothy A. Barnes oversees the cases.

The Debtors tapped David Freydin, Esq., at the Law Offices of David
Freydin and Miriam R. Stein Granek, Esq., at Gutnicki LLP as
bankruptcy counsel.


UNIVERSAL SEATING: Files Emergency Bid to Use Cash Collateral
-------------------------------------------------------------
Universal Seating Company, Inc. asks the U.S. Bankruptcy Court for
the Middle District of Florida, Jacksonville Division, for
authority to use cash collateral retroactive to the petition date
and provide adequate protection.

The Debtor requires the use of cash collateral for payment of
necessary owner/operators, employees, supplies, and ordinary
business expenses.

The U.S. Small Business Administration asserts an interest in the
Debtor's cash collateral.

The Debtor estimates that the collective claims of the Secured
Creditors are secured by pre-petition accounts receivable in the
amount of $123,646.

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

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


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

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

A copy of the Debtor's motion and budget is available at
https://urlcurt.com/u?l=j46jlZ from PacerMonitor.com.

              About Universal Seating Company, Inc.

Universal Seating Company, Inc. sought protection under Chapter 11
of the U.S. Bankruptcy Code (Bankr. M.D. Fla. Case No.
3:24-bk-01019-JAB) on April 11, 2024. In the petition signed by
Barry M. Schuster, president, the Debtor disclosed up to $500,000
in both assets and liabilities.

Rehan N. Khawaja, Esq,. at Bankruptcy Law Offices of Rehan N.
Khawaja, represents the Debtor as legal counsel.


USBID INC: Star Mountain Marks $7.1MM Loan at 78% Off
-----------------------------------------------------
Star Mountain Lower Middle-Market Capital Corp has marked its
$7,154,451 loan extended to USBid Inc. to market at $1,549,654 or
22% of the outstanding amount, as of December 31, 2023, according
to a disclosure contained in Star Mountain's Form 10-K for the
fiscal year ended December 31, 2023, filed with the Securities and
Exchange Commission.

Star Mountain is a participant in a First Lien Senior Secured Term
Loan to USBid Inc. The loan accrues interest at a rate of 12.59% (S
+ 7.26%) per annum. The loan matures on November 3, 2027.

Star Mountain is an externally managed, closed-end management
investment company and has elected to be regulated as a business
development company under the Investment Company Act of 1940, as
amended.

Star Mountain is led by Brett A. Hickey, Chief Executive Officer
and President; and Christopher J. Gimbert, Chief Financial Officer.
The fund can be reach through:

     Star Mountain Lower Middle-Market Capital Corp
     140 E. 45th Street, 37th Floor
     New York, NY 10017
     Tel: (212) 810-9044

USBid Inc. distributes electronic parts and components. The Company
offers products such as circuit board, semiconductors, discrete and
passive devices, connectors, electro-mechanical, and power
supplies. USBid serves customers worldwide.


USIVALE INDUSTRIA: TriLinc Global Marks $600,060 Loan at 24% Off
----------------------------------------------------------------
TriLinc Global Impact Fund, LLC has marked its $600,060 loan
extended to Usivale Industria E Commercio Ltda to market at
$453,112 or 76% of the outstanding amount, as of December 31, 2023,
according to a disclosure contained in TriLinc Global's Form 10-K
for the Fiscal year ended December 31, 2023, filed with the
Securities and Exchange Commission on March 29, 2024.

TriLinc Global is a participant in a Senior Secured Term Loan to
Usivale Industria E Commercio Ltda. The loan matures on December
15, 2026.  TriLinc Global classified the loan as non-accrual.

TriLinc Global Impact Fund, LLC was organized as a Delaware limited
liability company on April 30, 2012 and formally commenced
operations on June 11, 2013. As a result of the Company's LLC
structure, the Company's unit holders have limited legal and
financial liability for the obligations or debts of the Company.
The Company makes impact investments in Small and Medium
Enterprises, known as SMEs, which the Company defines as those
businesses having less than 500 employees, primarily in developing
economies that provide the opportunity to achieve both competitive
financial returns and positive measurable impact.

The fund is lead by Chief Executive Officer Gloria S. Nelund and
Chief Financial Officer Mark A. Tipton. The fund can be reach
through:

     TriLinc Global Impact Fund, LLC
     1230 Rosecrans Avenue, Suite 605
     Manhattan Beach, CA 90266
     Tel: (310) 997-0580

Usivale has been providing metal machining and laser cutting
services.


VAUGHN COLLEGE: S&P Lowers 2016a Revenue Bonds Rating to 'B+'
-------------------------------------------------------------
S&P Global Ratings lowered its long-term rating on the Dormitory
Authority of the State of New York's series 2016A revenue bonds,
issued for Vaughn College of Aeronautics and Technology (VCAT) to
'B+' from 'BB-'.

The outlook is negative.

"The lower rating reflects continued enrollment declines and
weakening operating performance and financial resource metrics in
fiscal 2023, which could continue in fiscal 2024," said S&P Global
Ratings credit analyst Stephanie Wang. "The negative outlook
reflects the forbearance agreement the college entered into because
of covenant violations and the risk of further pressure if certain
conditions are not met under the agreement."



VENUS CONCEPT: Registers 874,990 Shares for Possible Resale
-----------------------------------------------------------
Venus Concept Inc. filed a Form S-1 registration statement with the
U.S. Securities and Exchange Commission relating to the resale,
from time to time, by the selling stockholders, Intracoastal
Capital LLC, Armistice Capital, LLC, and H.C. Wainwright & Co., LLC
and related investment entities, of up to 874,990 shares of the
Company's common stock, $0.0001 par value per share, issuable upon
exercise of outstanding warrants. The Warrants were issued in
connection with a registered direct offering of the Company's
Common Stock and consist of (i) 817,748 Warrants issued to certain
institutional investors who participated in such offering and (ii)
57,242 Warrants issued as consideration to the placement agent in
such offering.

The Company is not selling any securities under this prospectus,
and will not receive any proceeds from the sale of shares of the
Company's Common Stock by the selling stockholders under this
prospectus. The selling stockholders will bear all brokerage
commissions and similar expenses attributable to the sale of shares
under this prospectus, and the Company will bear all costs,
expenses and fees in connection with the registration of such
shares. The selling stockholders may sell the shares of the
Company's Common Stock offered by this prospectus from time to time
on terms to be determined at the time of sale through ordinary
brokerage transactions or through any other means described in this
prospectus. Such shares may be sold at fixed prices, at market
prices prevailing at the time of sale, at prices related to
prevailing market price or at negotiated prices.

A full-text copy of the prospectus is available at
https://tinyurl.com/2y3u978v

                      About Venus Concept

Toronto, Ontario-based Venus Concept Inc. is an innovative global
medical technology company that develops, commercializes, and
delivers minimally invasive and non-invasive medical aesthetic and
hair restoration technologies and related practice enhancement
services.  The Company's aesthetic systems have been designed on a
cost-effective, proprietary and flexible platform that enables the
Company to expand beyond the aesthetic industry's traditional
markets of dermatology and plastic surgery, and into
non-traditional markets, including family and general practitioners
and aesthetic medical spas.

Toronto, Canada-based MNP LLP, the Company's auditor since 2019,
issued a "going concern" qualification in its report dated April 1,
2024, citing that the Company has reported recurring net losses and
negative cash flows from operations, that raise substantial doubt
about its ability to continue as a going concern.


VIVAKOR INC: Releases Investor Presentation
-------------------------------------------
Vivakor, Inc. disclosed in a Form 8-K Report filed with the U.S.
Securities and Exchange Commission that effective April 2, 2024,
senior management and other representatives of the Company began
using the investor presentation in connection with presentations to
existing shareholders of the Company, potential investors of the
Company, and the investment community.

The presentation has summary information about, among other things,
the Company's:

     * Key Investment Highlights;
     * Merger with Empire Diversified Energy; and
     * Acquisition of Endeavor Entities

A copy of the Investor Presentation is available at
https://tinyurl.com/mr2fztzw

                      About Vivakor Inc.

Coralville, Iowa-based Vivakor, Inc. is a clean energy technology
company focused on the oil remediation and natural resources
sectors.  Vivakor's corporate mission is to create, acquire,
accumulate, and operate distinct assets, intellectual properties,
and exceptional technologies.  Its Silver Fuels Delhi, LLC, and
White Claw Colorado City, LLC subsidiaries include crude oil
gathering, storage, and transportation facilities, which feature
long-term ten year take-or-pay contracts.

Vivakor has historically suffered net losses and cumulative
negative cash flows from operations, and as of September 30, 2023,
the Company had an accumulated deficit of approximately $62.1
million.  As of September 30, 2023 and December 31, 2022, the
Company had a working capital deficit of approximately $19 million
and $3.7 million, respectively. Subsequent to September 30, 2023
$10 million of the working capital deficit was paid with an
issuance of common stock.  As of September 30, 2023, the Company
had cash of approximately $1.2 million.  In addition, the Company
has obligations to pay approximately $14.4 million (of which
approximately $10 million was satisfied through the issuance of its
common stock under the terms of the debt subsequent to September
30, 2023) of debt in cash within one year of the issuance of the
financial statements.  The Company's CEO has also committed to
provide credit support through December 2024, as necessary, for an
amount up to $8 million to provide the Company sufficient cash
resources, if required, to execute its plans for the next 12
months.  These conditions raise substantial doubt about the
Company's ability to continue as a going concern.  The Company
believes the liquid assets and CEO commitment give it adequate
working capital to finance its day-to-day operations for at least
12 months through November 2024, according to the Company's
Quarterly Report for the period ended Sept. 30, 2023.


WILSON BUILDING: Court OKs Cash Collateral Access Thru July 31
--------------------------------------------------------------
The U.S. Bankruptcy Court for the District of Kansas authorized
Wilson Building Maintenance, Inc. to use cash collateral, on an
interim basis, in accordance with the budget, through July 31,
2024.

The Debtor requires the use of cash collateral for the maintenance
and preservation of the Debtor's property, its ongoing operations,
the payment of expenses attendant thereto, and the costs and
expenses of administering the case.

The Debtor owns accounts receivable which totaled approximately
$163,571 as of the Petition Date.

The Lenders with claimed liens in the Debtor's accounts receivable
are Samson MCA, LLC, ODK Capital, LLC, Capybara Capital, LLC, and
Rowan Advance, LLC.

The Debtor grants in favor of those Secured Lenders with an
interest in cash collateral, as adequate protection, a replacement
lien in and against the Debtor's post-petition accounts receivable,
but only to the extent of cash collateral used by the Debtor.

A copy of the court's order is available at
https://urlcurt.com/u?l=kaE7hD from PacerMonitor.com.

             About Wilson Building Maintenance, Inc.

Wilson Building Maintenance, Inc. owns and operates a commercial
maintenance business in Wichita, Kansas.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Kan. Case No. 24-10264) on April 5,
2024. In the petition signed by Anita L. Vara, president, the
Debtor disclosed up to $50,000 in both assets and liabilities.

Judge Mitchell L. Herren oversees the case.

Mark J Lazzo, Esq., at Mark J Lazzo PA, represents the Debtor as
legal counsel.


WINTER GARDEN: Court OKs Cash Collateral Access Thru May 15
-----------------------------------------------------------
The U.S. Bankruptcy Court for the Middle District of Florida,
Orlando Division, authorized Winter Garden Health and Wellness to
use cash collateral, on an interim basis, in accordance with the
budget, through May 15, 2024.

Wells Fargo Bank, N.A. is the Debtor's Secured Creditor. MMP
Capital Inc. may also assert a lien or security interest in the
Debtor's cash collateral.

The Debtor is authorized 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) such additional amounts
as may be expressly approved in writing by Creditor (which approval
will not be unreasonably withheld) within 48 hours of the Debtor's
request.

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.

A continued preliminary hearing on this matter will be held on May
15, 2024, at 10 a.m.

A copy of the order is available at https://urlcurt.com/u?l=rg0tVM
from PacerMonitor.com.

              About Winter Garden Health and Wellness

Winter Garden Health and Wellness, LLC filed a petition under
Chapter 11, Subchapter V of the Bankruptcy Code (Bankr. M.D. Fla.
Case No. 24-01581) on March 29, 2024, with $100,001 to $500,000 in
assets and $500,001 to $1 million in liabilities.

Judge Tiffany P. Geyer presides over the case.

Robert B. Branson, Esq., and Jeffrey Ainsworth, Esq., at Bransonlaw
PLLC represents the Debtor as legal counsels.


WOM SA: U.S. Trustee Appoints Creditors' Committee
--------------------------------------------------
The U.S. Trustee for Region 3 appointed an official committee to
represent unsecured creditors in the Chapter 11 cases of WOM S.A.
and its affiliates.

The committee members are:

     1. U.S. Bank Trust Company, N.A.
        Attn: Kevin Trogdon
        214 N. Tryon Street
        Charlotte, NC 28202-1078
        Phone: 704-702-2479
        Email: kevin.trogdon@usbank.com

     2. Banco de Credito e Inversiones
        Attn: Jose Miguel de la Cerda
        El Golf N 125, Las Condes
        Santiago, Chile
        Phone: 56966452688
        Email: jose.delacerda@bci.cl

     3. Phoenix Tower International Chile SpA
        Attn: Tim Culver
        Av. Isidora Goyenechea 2800, piso 34, Oficina 3402A
        Edificio Titanium, Las Condes
        Santiago, Chile
        Phone: 561-923-8253
        Email: tculver@phoenixintnl.com

     4. ATC Sitios de Chile S.A.
        Attn: Giannina Marin
        Av. Pedro de Valdivia 555 Oficina 1101 Santiago
        Providencia, Chile
        Phone: 305-898-9972
        Email: giannina.marin@americantower.com

     5. M&G plc
        Attn: Martin Limpenny
        10 Fenchurch Avenue
        London EC3M 5AG, United Kingdom
        Phone: +44 203 977 2176
        Email: martin.limpenny@mandg.com

U.S. Bank Trust Company, N.A. is the trustee of the November 26,
2019 issuance of 6.875% Senior Notes.
  
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 WOM SA

WOM is a Chilean telecommunications provider, focused on offering
mobile voice, data, and broadband services, along with a rapidly
expanding "Fiber to the Home" broadband offering, to consumers and
businesses in Chile. Since the acquisition of Nextel Chile in 2015
through Novator Partners LLP's investment vehicle NC Telecom AS,
WOM has expanded from having virtually no market share to
establishing itself as the second-largest mobile network operator
in Chile.

WOM sought relief under Chapter 11 of the U.S. Bankruptcy Code
(Bankr. D. Del. Lead Case No. 24-10628) on April 1, 2024.  In the
petition filed by Timothy O'Connoer, as independent director, the
Debtor reports estimated assets and liabilities between $1 billion
and $10 billion each.

The Honorable Bankruptcy Judge Karen B. Owens oversees the case.

The Debtors tapped White & Case, LLP as general bankruptcy counsel;
Richards, Layton & Finger, P.A. as local bankruptcy counsel;
Riveron Consulting, LLC as financial advisor; and Rothschild & Co
US Inc. as investment banker. Kroll Restructuring Administration,
LLC is the claims agent.


Y.Z.P. INC: Case Summary & One Unsecured Creditor
-------------------------------------------------
Debtor: Y.Z.P. Inc.
        2561 S.W. 11 St
        Miami, FL 33135

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

Chapter 11 Petition Date: April 15, 2024

Court: United States Bankruptcy Court
       Southern District of Florida

Case No.: 24-13582

Judge: Hon. Laurel M. Isicoff

Debtor's Counsel: James Schwitalla, Esq.
                  THE BANKRUPTCY LAW OFFICE OF JAMES SCHWITALLA,
                  P.A.
                  12954 SW 133 Court
                  Miami, FL 33186
                  Tel: 305-278-0811
                  E-mail: jws@miamibkc.net

Estimated Assets: $0 to $50,000

Estimated Liabilities: $1 million to $10 million

The petition was signed by Yaysi Zoila Padron as owner/registered
agent.

The Debtor listed Benfam Holdings PR, LLC c/o Alfred F. Andreu,
Registered Agent, 700 Biltmore Way, Suite C-1, Coral Gables, FL
33134 as its sole unsecured creditor holding a claim of
$1,149,707.

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

https://www.pacermonitor.com/view/I5V7GSI/YZP_Inc__flsbke-24-13582__0001.0.pdf?mcid=tGE4TAMA


                            *********

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
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however, be complete or accurate.  The Monday Bond Pricing table
is compiled on the Friday prior to publication.  Prices reported
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                            *********

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