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

              Friday, May 3, 2024, Vol. 28, No. 123

                            Headlines

5220 TROOST: Seeks to Hire Clemons Real Estate as Broker
AIRSPAN NETWORKS: Hires Epiq as Administrative Advisor
AIRSPAN NETWORKS: Hires Intrepid Investment as Investment Banker
AIRSPAN NETWORKS: Seeks to Hire Dorsey & Whitney as Counsel
AIRSPAN NETWORKS: Seeks to Tap VRS Restructuring to Provide CRO

ALLERGY ASSOCIATES: Hires Malinda L. Hayes as Counsel
AULT ALLIANCE: Issues $1.7 Million Term Note to Investor
AZZ INC: Fitch Hikes LongTerm IDR to 'BB', Outlook Stable
BARN STAR: Hires Jonathan P. Blakely, Esq. as Counsel
BARRETTS MINERALS: Completes Sale of Talc Assets to Riverspan

BOVINE PROPERTIES: Seeks to Hire Ag & Business as Counsel
BOVINE PROPERTIES: Seeks to Hire Peoples Company as Auctioneer
CAMP RIM ROCK: Case Summary & 16 Unsecured Creditors
CARE NEW ENGLAND: S&P Affirms 'B+' Long-Term Rating on Bonds
CASCADE PARENT: Moody's Assigns 'B3' CFR, Outlook Stable

CITIUS PHARMACEUTICALS: Closes $15M Registered Direct Offering
CONNEMARA HOLDINGS: Voluntary Chapter 11 Case Summary
CONROE LOCAL GOVERNMENT: S&P Lowers Senior Bonds Rating to 'B'
CORDIAL LOGISTICS: Case Summary & 20 Largest Unsecured Creditors
DISCOUNT AUTO: Hires Kelley Kaplan & Eller PLLC as Counsel

EMERGENT BIOSOLUTIONS: Reports First Quarter Net Income of $9-Mil.
ENCORE CAPITAL: Moody's Cuts CFR to Ba2 & Sr. Secured Debt to Ba3
FARMERS' PEANUT: Seeks to Hire Boyer Terry LLC as Counsel
GAUCHO GROUP: Completes Reverse Stock Split
GREAT LAKES: S&P Alters Outlook to Stable, Affirms 'CCC+' ICR

H-FOOD HOLDINGS: Moody's Cuts CFR & First Lien Term Loans to Caa3
HYSTER-YALE GROUP: Moody's Ups CFR to B1 & Alters Outlook to Stable
JOHNSON & JOHNSON: Announces Chapter 11 Plan for LTL, Red River
JOHNSON & JOHNSON: Beasley Allen Says Slams 3rd Bankruptcy Plan
L.O.F. INC: Seeks Approval to Tap Kelley Kaplan & Eller as Counsel

LEWISBERRY PARTNERS: Voluntary Chapter 11 Case Summary
LEXARIA BIOSCIENCE: Expects $4.4M Proceeds From Warrants Exercise
MMA LAW FIRM: Hires Walker & Patterson P.C. as Counsel
N.E.L. TRUCKING: Seeks to Hire C. Scott Kirk as Counsel
NANO MAGIC: Board Appoints Rocket Mortgage Executive as Director

NATIONWIDE MEDICAL: Case Summary & Five Unsecured Creditors
NEW RUE21: Case Summary & 30 Largest Unsecured Creditors
ORCHARD ENTERPRISES: Seeks to Hire Budgen Law as Counsel
PARKWAY GENERATION: S&P Affirms 'B+' Rating on Term Loan B
PARTNERS IN HOPE: Hires Quick Group LLC as Forensic Accountant

PRECIPIO INC: Terminates Culain Capital Factoring Agreement
Q AND Q REALTY: Case Summary & 12 Unsecured Creditors
QUALITY CARE: Ombudsman Hires Rimon P.C. as Counsel
QUIRCH FOODS: S&P Affirms 'B' Issuer Credit Rating, Outlook Stable
RACKSPACE TECHNOLOGY: Moody's Affirms 'Caa1' CFR, Outlook Negative

RACKSPACE TECHNOLOGY: S&P Raises ICR to 'B-' on Restructuring
RESTIERI HEALTHCARE: Hires Stichter Riedel Blain as Counsel
RLI SOLUTIONS: Hilco Sets June 19 Bid Deadline for Two Land Sites
RX DISCOUNT: Case Summary & 20 Largest Unsecured Creditors
SS&C TECHNOLOGIES: Moody's Affirms Ba2 CFR, Outlook Remains Stable

SWAN LAKE FARM: Hires Law Offices of Craig M. Geno as Counsel
SWEET BRIAR: S&P Raises 2006 Revenue Bonds Rating to 'BB+'
TELLURIAN INC: Reports $44 Million Net Loss in First Quarter
TREMONT CHICAGO: May 3 Deadline Set for Panel Questionnaires
TWENTYFIRST CENTURY: Case Summary & 20 Top Unsecured Creditors

UMERAH FAMILY: Seeks to Hire Boyer Terry LLC as Counsel
WOMEN'S HEALTH: Seeks to Hire Boyer Terry LLC as Counsel
YIELD10 BIOSCIENCE: Effects 1-for-24 Reverse Common Stock Split
[*] Blank Rome Opens New Office in Boston, Welcomes 25 Attorneys

                            *********

5220 TROOST: Seeks to Hire Clemons Real Estate as Broker
--------------------------------------------------------
5220 Troost, LLC seeks approval from the U.S. Bankruptcy Court for
the Western District of Missouri to employ Clemons Real Estate, LLC
as real estate broker.

The firm will market and sell the Debtor's real property located at
5220 Troost Avenue, Kansas City, Missouri.

The firm will be paid a commission of 4 percent of the gross sales
price.

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

The firm can be reached at:

     David Belpedio
     Clemons Real Estate, LLC
     1 East Armour Suite 100
     Kansas City, MO 64111
     Tel: (816) 621-2130

              About 5220 Troost, LLC

5220 Troost LLC owns a residential rental building (111 beds) for
college students or VA individuals having an appraised value of
$9.96 million.

5220 Troost LLC filed its voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. W.D. Mo. Case No.
24-50075) on March 6, 2024, listing $12,189,906 in assets and
$8,456,350 in liabilities. The petition was signed by Steven Foutch
as Managing Member of 5220 Troost Manager LLC, Member of Debtor.

Judge Cynthia A. Norton presides over the case.

Erlene W. Krigel, Esq. at KRIGEL & KRIGEL, PC represents the Debtor
as counsel.


AIRSPAN NETWORKS: Hires Epiq as Administrative Advisor
------------------------------------------------------
Airspan Networks Holdings Inc. and its affiliates seek approval
from the U.S. Bankruptcy Court for the District of Delaware to
employ Epiq Corporate Restructuring, LLC as administrative
advisor.

The Debtor requires an administrative advisor to:

     (a) assist with, among other things, solicitation, balloting,
and tabulation of votes, and prepare any related reports, as
required in support of confirmation of a Chapter 11 plan, and in
connection with such services, process requests for documents from
parties in interest;

     (b) prepare an official ballot certification and, if
necessary, testify in support of the ballot tabulation results;

     (c) assist with the preparation of the Debtor's schedules of
assets and liabilities and statements of financial affairs and
gather data in conjunction therewith;

     (d) provide a confidential data room, if requested;

     (e) manage and coordinate any distributions pursuant to a
Chapter 11 plan; and

     (f) provide such other processing, solicitation, balloting,
and other administrative services.

Before the petition date, the Debtor provided the firm a retainer
in the amount of $25,000.

The firm will be paid at these rates:

   Clerical/Administrative Support          Waived
   IT / Programming                         $55 to $75 per hour
   Project Managers/Consultants/Directors   $75 to $180 per hour
   Solicitation Consultant                  $180 per hour
   Executive Vice President, Solicitation   $190 per hour
   Executives                               No Charge

In addition, Epiq will seek reimbursement for expenses incurred.

Kate Mailloux, a senior director at Epiq, disclosed in a court
filing that the firm is a "disinterested person" within the meaning
of Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Kate Mailloux
     Epiq Corporate Restructuring, LLC
     777 Third Avenue, 12th Floor
     New York, NY 10017
     Telephone: (917) 359-4553
     Email: kmailloux@epiqglobal.com

              About Airspan Networks Holdings Inc.

Airspan Networks Holdings Inc. is a U.S.-based provider of
groundbreaking, disruptive software and hardware for 5G Networks,
and a pioneer in end-to-end Open RAN solutions that provide
interoperability with other vendors. As a result of innovative
technology and significant R&D investments to build and expand 5G
solutions, Airspan believes it is well-positioned with 5G indoor
and outdoor, Open RAN, private networks for enterprise customers
and industrial use applications, fixed wireless access (FWA),
Air-To-Ground, Neutral Host Networks and Utilities solutions to
help mobile network operators of all sizes deploy their networks of
the future, today. With over one million cells shipped to 1,000
customers in more than 100 countries, Airspan has global scale. On
the Web: http://www.airspan.com/

Airspan Networks sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Del. Lead Case No. 24-10621) on March
31, 2024. In the petition filed by Glenn Laxdal, as president and
chief executive officer, the Debtor reports total assets as of
Sept. 30, 2023 amounting to $58,965,000 and total debts as of Sept.
30, 2023 of $176,745,000.

The Honorable Bankruptcy Judge Thomas M. Horan oversees the case.

Dorsey & Whitney LLP is serving as legal counsel to Airspan. VRS
Restructuring Services, LLC is serving as Airspan's financial
advisor and Intrepid Investment Bankers LLC is serving as Airspan's
investment banker. Epiq is the claims agent.


AIRSPAN NETWORKS: Hires Intrepid Investment as Investment Banker
----------------------------------------------------------------
Airspan Networks Holdings Inc. and its affiliates seek approval
from the U.S. Bankruptcy Court for the District of Delaware to
employ Intrepid Investment Bankers LLC as investment banker.

The firm will provide these services:

   (a) assist the Debtors in analyzing their business, operations,
properties, financial condition and prospects;

   (b) assist the Debtors in their analysis and consideration of
strategic alternatives available to the Debtors;

   (c) assist the Debtors in their analysis and consideration of
financing alternatives to the Debtor, including if necessary,
Debtor-in-possession Financing;

   (d) prepare and distribute the Debtors information in connection
with a Transaction (as supplemented or amended from time to time,
the ("Company Information"));

   (e) identify and solicit potential acquirers, financing sources
or partners for a Transaction;

   (f) assist in the determination of the form, structure, terms,
and pricing of a Transaction;

   (g) assist the Debtors on tactics and strategies for negotiating
with potential counterparties and stakeholders, and if requested by
the Debtors, participate in such negotiations;

   (h) advise the Debtors on the timing, nature and terms of new
securities, other consideration, or other inducements to be offered
pursuant to a Transaction;

   (i) render financial advice to the Debtors and participate in
meetings or negotiations with stakeholders and/or outside agencies
or appropriate parties in connection with a Transaction;

   (j) attend meetings of Debtor Airspan Networks Holdings, Inc.'s
Board of Directors and its committees with respect to matters on
which Intrepid has been engaged to advise the Debtors;

   (k) provide oral and written testimony, as necessary, with
respect to matters on which Intrepid has been engaged to advise the
Debtors in any proceedings before the Bankruptcy Court; and

   (l) provide other financial advisory services as may be mutually
agreed by Intrepid and the Debtors.

The firm will be paid as follows:

   a. Initial Restructuring Fee.

     i. The Debtors will pay Intrepid an earned upon receipt and
non-refundable initial restructuring fee (the "Initial
Restructuring Fee") payable upon the execution of the Engagement
Letter equal to $125,000;

   b.  Monthly Fees.

     i. The Debtors will pay Intrepid a non-refundable cash fee of
$125,000 per month (each, a "Monthly Fee"), which shall be payable
upon each monthly anniversary of the Initial Restructuring Fee
payment date.

   c.  Financing Fee(s).

     i. The Debtors will pay Intrepid a non-refundable financing
fee (a "Financing Fee") payable at each closing of a Financing
equal to the applicable percentage set forth below of the gross
proceeds and/or aggregate principal amount (as applicable) of any
Financing irrevocably committed or funded in connection with such
Financing (whether or not actually drawn):

     (A) 2 percent for bank debt or first lien secured debt or DIP
(collectively "Senior Debt");

     (B) 3 percent for debt junior to Senior Debt and is not an
Equity-Linked Security;

     (C) 5 percent for equity or equity-linked securities
(including but not limited to, preferred securities, securities
with warrants, and convertible notes) ("Equity-Linked
Securities");

    ii.  Provided that no Financing Fee shall be payable and any
such fee shall be waived for (i) any Financing provided or arranged
by any Senior Secured Creditor, Gogo Inc., SoftBank Group Capital
Limited, or any related entities or affiliates of the foregoing, or
(ii) any Financing provided by any other existing debt or equity
holder of the Debtors.

   d.  Restructuring Fee(s).

     i. The Debtors will pay Intrepid a restructuring fee equal to
$750,000 payable upon the consummation of a "Restructuring Fee";
provided, however, if a Restructuring is to be completed through a
"pre-packaged" or "pre-arranged" plan of reorganization, the
Restructuring Fee shall be earned and shall be payable upon the
closing of such transaction;

   e. Sale Transaction Fee(s).

     i. The Debtors will pay Intrepid a non-refundable sale fee (a
"Sale Fee") payable upon the consummation of any Sale equal to the
greater of:

     (A) $1,250,000, or

     (B) 2 percent of the Aggregate Consideration.

   f.  In the event that a Sale is consummated with a party listed
on the confidential side letter dated March 12, 2024 (the "Side
Letter"), the Sale Fee shall be reduced by 50 percent (not to
reduce the Sale Fee below $750,000 (except, for the avoidance of
doubt, as otherwise set forth in paragraph (C)(1)(g) below)).

   g. In the event that both a Sale Fee and a Restructuring Fee are
earned under the provisions of the Engagement Letter, the
Restructuring Fee shall be credited to the Sale Fee; provided that
in no event shall the Sale Fee be reduced below $0.

   h. The Debtors and Intrepid acknowledge and agree that more than
one fee may be payable to Intrepid under section C.1, subsections
(c), (d) and (e) of the Engagement Letter, in connection with any
single Transaction or series of Transactions, it being understood
and agreed that if more than one fee becomes so payable to
Intrepid, each such fee shall be paid to Intrepid.

   i. If Intrepid provides services to the Debtors for which a fee
is not provided in the Engagement Letter, such services shall,
except insofar as they are the subject of a separate agreement, be
treated as falling within the scope of the Engagement Letter, and
the Debtors and Intrepid will agree upon a fee for such services
based upon good faith negotiations, taking into account, among
other things, the custom and practice among financial advisors
acting in similar transactions.

   j. With respect to the second Monthly Fee and any subsequent
Monthly Fees due under the Engagement Letter, fifty percent of such
Monthly Fees shall be credited against any Financing Fee,
Restructuring Fee or Sale Fee. For the avoidance of doubt, the
Initial Restructuring Fee and the first Monthly Fee due under the
Engagement Letter shall not be credited against any Financing Fee,
Restructuring Fee or Sale Fee.

   k. Expense Reimbursement. In addition to any other compensation
payable to Intrepid under the Engagement Letter, the Debtors shall
reimburse Intrepid for all reasonable and documented (as
requested), out-of-pocket expenses incurred by Intrepid in
connection with the performance of the Engagement Letter,
irrespective of whether a Transaction is completed. Such expenses
may include, without limitation, costs relating to printing,
delivery, database charges, out-of-town travel, direct
out-of-pocket expenses and required advice from counsel. All
reimbursements pursuant to this paragraph shall be made within 10
business days of being invoiced by Intrepid. Intrepid shall seek
the prior written approval of the Debtors to incur expenses which
in the aggregate exceed $15,000.

Lorie Beers, managing director and the head of special situations
at Intrepid Investment Bankers LLC, disclosed in a court filing
that the firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Lorie Beers
     Intrepid Investment Bankers LLC
     11755 Wilshire Blvd. 22nd Floor
     Los Angeles, CA 90025
     Tel: (310) 478-9000
     Fax: (310) 478-9004

              About Airspan Networks Holdings Inc.

Airspan Networks Holdings Inc. is a U.S.-based provider of
groundbreaking, disruptive software and hardware for 5G Networks,
and a pioneer in end-to-end Open RAN solutions that provide
interoperability with other vendors. As a result of innovative
technology and significant R&D investments to build and expand 5G
solutions, Airspan believes it is well-positioned with 5G indoor
and outdoor, Open RAN, private networks for enterprise customers
and industrial use applications, fixed wireless access (FWA),
Air-To-Ground, Neutral Host Networks and Utilities solutions to
help mobile network operators of all sizes deploy their networks of
the future, today. With over one million cells shipped to 1,000
customers in more than 100 countries, Airspan has global scale. On
the Web: http://www.airspan.com/

Airspan Networks sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Del. Lead Case No. 24-10621) on March
31, 2024. In the petition filed by Glenn Laxdal, as president and
chief executive officer, the Debtor reports total assets as of
Sept. 30, 2023 amounting to $58,965,000 and total debts as of Sept.
30, 2023 of $176,745,000.

The Honorable Bankruptcy Judge Thomas M. Horan oversees the case.

Dorsey & Whitney LLP is serving as legal counsel to Airspan. VRS
Restructuring Services, LLC is serving as Airspan's financial
advisor and Intrepid Investment Bankers LLC is serving as Airspan's
investment banker. Epiq is the claims agent.


AIRSPAN NETWORKS: Seeks to Hire Dorsey & Whitney as Counsel
-----------------------------------------------------------
Airspan Networks Holdings Inc. and its affiliates seek approval
from the U.S. Bankruptcy Court for the District of Delaware to
employ Dorsey & Whitney LLP, and Dorsey & Whitney (Delaware) LLP as
counsels.

The firm's services include:

   a. advising the Debtors with respect to their powers and duties
as debtors in possession in the continued management and operation
of their businesses and properties;

   b. advising and consulting on the conduct of these Chapter 11
cases, including all of the legal and administrative requirements
of operating in Chapter 11;

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

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

   e. preparing pleadings in connection with these Chapter 11
cases, including motions, applications, answers, orders, reports,
and papers necessary or otherwise beneficial to the administration
of the Debtors' estates;

   f. representing the Debtors in connection with obtaining
authority to continue using cash collateral and to obtain
postpetition financing;

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

   h. appearing before the Court and any appellate courts to
represent the interests of the Debtors' estates;

   i. advising the Debtors regarding tax, corporate, and regulatory
matters;

   j. taking any necessary action on behalf of the Debtors to
negotiate, prepare, and obtain approval of a disclosure statement
and confirmation of a Chapter 11 plan and all documents related
thereto; and

   k. performing all other necessary legal services for the Debtors
in connection with the prosecution of these Chapter 11 cases,
including: (i) analyzing the Debtors' leases and contracts and the
assumption and assignment or rejection thereof; (ii) analyzing the
validity of liens against the Debtors' assets; and (iii) advising
the Debtors on corporate and litigation matters.

The firm will be paid at these rates:

     Partners              $595 to $1,250 per hour
     Associates            $450 to $775 per hour
     Paraprofessionals     $345 to $405 per hour

The Debtors paid the firm an initial retainer of $650,000. The
Debtors replenished the retainer prior to the Petition Date,
resulting in an aggregate total retainer of $1,400,000.

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

Eric Lopez Schnabel, Esq., a partner at Dorsey & Whitney (Delaware)
LLP, disclosed in a court filing that the firm is a "disinterested
person" as the term is defined in Section 101(14) of the Bankruptcy
Code.

The firm can be reached at:

     Eric Lopez Schnabel, Esq.
     Alessandra Glorioso, Esq.
     Dorsey & Whitney (Delaware) LLP
     300 Delaware Avenue, Suite 1010
     Wilmington, DE 19801
     Tel:  (302) 425-7171
     Email: schnabel.eric@dorsey.com
            glorioso.alessandra@dorsey.com

              About Airspan Networks Holdings Inc.

Airspan Networks Holdings Inc. is a U.S.-based provider of
groundbreaking, disruptive software and hardware for 5G Networks,
and a pioneer in end-to-end Open RAN solutions that provide
interoperability with other vendors. As a result of innovative
technology and significant R&D investments to build and expand 5G
solutions, Airspan believes it is well-positioned with 5G indoor
and outdoor, Open RAN, private networks for enterprise customers
and industrial use applications, fixed wireless access (FWA),
Air-To-Ground, Neutral Host Networks and Utilities solutions to
help mobile network operators of all sizes deploy their networks of
the future, today. With over one million cells shipped to 1,000
customers in more than 100 countries, Airspan has global scale. On
the Web: http://www.airspan.com/    

Airspan Networks sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Del. Lead Case No. 24-10621) on March
31, 2024. In the petition filed by Glenn Laxdal, as president and
chief executive officer, the Debtor reports total assets as of
Sept. 30, 2023 amounting to $58,965,000 and total debts as of Sept.
30, 2023 of $176,745,000.

The Honorable Bankruptcy Judge Thomas M. Horan oversees the case.

Dorsey & Whitney LLP is serving as legal counsel to Airspan. VRS
Restructuring Services, LLC is serving as Airspan's financial
advisor and Intrepid Investment Bankers LLC is serving as Airspan's
investment banker. Epiq is the claims agent.


AIRSPAN NETWORKS: Seeks to Tap VRS Restructuring to Provide CRO
---------------------------------------------------------------
Airspan Networks Holdings Inc. and its affiliates seek approval
from the U.S. Bankruptcy Court for the District of Delaware to
employ VRS Restructuring Services, LLC and designate Jeffrey T.
Varsalone as the chief restructuring officer.

The firm will provide these services:

   a. analyze the business, operations and financial condition of
the Debtors;

   b. assist the Debtors with managing liquidity and cost savings,
including the preparation of 13-week cash flow forecasts and
monitor short term liquidity;

   c. assist the Debtors with preparation of financial analyses and
determination of restructuring and transaction strategy and
alternatives and advise the Debtors on tactics and strategies for
negotiation with various stakeholders;

   d. execute restructuring initiatives, including negotiations
with creditors and key stakeholders, structure and effect plans of
reorganization, debtor-in-possession financing, the sale of all or
parts of the Debtors, identify potential investors, and liquidate
assets;

   e. assist the Debtors with the preparation of data to prepare
pleadings and fiduciary filings required in the Debtors' chapter 11
cases;

   f. provide testimony in the Debtors' chapter 11 cases on matters
within the firm's expertise;

   g. assist the Debtors and its counsel in negotiations with
various parties-in-interest; and

   h. support the Debtors in such matters as the board of directors
of the Debtors shall request or require from time to time.

The firm received an initial retainer in the amount of $100,000
from the Debtors and subsequent retainers in the amount of
$575,000.

The firm's hourly rates are:

     Managing Director      $725
     Director               $645
     Vice President         $525
     Senior Associate       $445
     Associate/Analyst      $325

Jeffrey T. Varsalone, managing director of VRS Restructuring
Services, LLC, assured the court that the firm is a "disinterested
person" as that term is defined in Sec. 101(14) of the Bankruptcy
Code.

The firm can be reached through:

     Jeffrey T. Varsalone
     VRS Restructuring Services, LLC
     20 Tumble Rd
     Bedford, NH, 03110
     Tel: (516) 410-6215
     Email: jvarsalone@hotmail.com

              About Airspan Networks Holdings Inc.

Airspan Networks Holdings Inc. is a U.S.-based provider of
groundbreaking, disruptive software and hardware for 5G Networks,
and a pioneer in end-to-end Open RAN solutions that provide
interoperability with other vendors. As a result of innovative
technology and significant R&D investments to build and expand 5G
solutions, Airspan believes it is well-positioned with 5G indoor
and outdoor, Open RAN, private networks for enterprise customers
and industrial use applications, fixed wireless access (FWA),
Air-To-Ground, Neutral Host Networks and Utilities solutions to
help mobile network operators of all sizes deploy their networks of
the future, today. With over one million cells shipped to 1,000
customers in more than 100 countries, Airspan has global scale. On
the Web: http://www.airspan.com/

Airspan Networks sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Del. Lead Case No. 24-10621) on March
31, 2024. In the petition filed by Glenn Laxdal, as president and
chief executive officer, the Debtor reports total assets as of
Sept. 30, 2023 amounting to $58,965,000 and total debts as of Sept.
30, 2023 of $176,745,000.

The Honorable Bankruptcy Judge Thomas M. Horan oversees the case.

Dorsey & Whitney LLP is serving as legal counsel to Airspan. VRS
Restructuring Services, LLC is serving as Airspan's financial
advisor and Intrepid Investment Bankers LLC is serving as Airspan's
investment banker. Epiq is the claims agent.


ALLERGY ASSOCIATES: Hires Malinda L. Hayes as Counsel
-----------------------------------------------------
Allergy Associates of the Palm Beaches, P.A. seeks approval from
the U.S. Bankruptcy Court for the Southern District of Florida to
employ the Law Offices of Malinda L. Hayes as counsel.

The Debtor requires legal counsel to:

     (a) give advice with respect to the Debtor's powers 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; and

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

The firm holds a retainer in the amount of $26,800. The firm will
be paid at the rate of $400 per hour.

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

As disclosed in court filings, the Law Offices of Malinda L. Hayes
is a "disinterested person" within the meaning of Section 101(14)
of the Bankruptcy Code.

The firm can be reached through:

     Malinda Hayes, Esq.
     Law Offices of Malinda L. Hayes
     378 Northlake Blvd Suite 218
     North Palm Beach, FL 33408
     Tel: (561) 537-3796
     Email: malinda@mlhlawoffices.com

           About Allergy Associates of the Palm Beaches, P.A.

Allergy Associates of the Palm Beaches, PA provides evidence based,
comprehensive care in the diagnosis and management of the full
spectrum of allergic and immunologic diseases. All of its doctors
are highly trained and specialize in both the areas of
adult/pediatric allergy and immunology.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Fla. Case No. 24-13485) on April 11,
2024, with $391,140 in assets and $3,428,073 in liabilities. Alan
Koterba, member, signed the petition.

Malinda Hayes, Esq. at the LAW OFFICES OF MALINDA L HAYES
represents the Debtor as legal counsel.


AULT ALLIANCE: Issues $1.7 Million Term Note to Investor
--------------------------------------------------------
Ault Alliance, Inc., disclosed in a Form 8-K filed with the
Securities and Exchange Commission that effective April 29, 2024,
the Company issued to an accredited investor a term note with a
principal face amount of $1,705,000.

The Note bears interest at the rate of 15% per annum and the Note
was issued with an original issuance discount.  The maturity date
of the Note is May 17, 2024.  The Note contains a standard and
customary event of default for failure to make payments when due
under the Note.  The purchase price for the Note was $1,550,000.

Repayment of the Note was secured by a guaranty provided by Ault
Lending, LLC, the Company's wholly owned subsidiary, as well as by
Milton C. Ault, the Executive Chairman of the Company.

                      About Ault Alliance

Ault Alliance, Inc., through its wholly and majority-owned
subsidiaries and strategic investments, owns and/or operates data
centers at which it mines Bitcoin and offers colocation and hosting
services for the emerging artificial intelligence ecosystems and
other industries, and provide mission-critical products that
support a diverse range of industries, including a metaverse
platform, oil exploration, crane services, defense/aerospace,
industrial, automotive, medical/biopharma, consumer electronics and
textiles. The Company's direct and indirect wholly owned
subsidiaries include (i) Sentinum, Inc., (ii) Alliance Cloud
Services, LLC, (iii) BNI Montana, LLC, (iv) Ault Capital Group,
Inc., (v) Ault Lending, LLC, (vii) Ault Global Real Estate
Equities, Inc., (viii) Ault Disruptive Technologies Company, LLC,
which is the sponsor, Manager and the majority owner of Ault
Disruptive Technologies Corporation, (ix) Eco Pack Technologies,
Inc., which has a controlling interest in Eco Pack Technologies
Limited, (x) Ault Aviation, LLC and (xi) Third Avenue Apartments,
LLC.

New York, New York-based Marcum LLP, the Company's auditor since
2016, issued a "going concern" qualification in its report dated
April 16, 2024, citing that the Company has a working capital
deficiency, has incurred net losses and needs to raise additional
funds to meet its obligations and sustain its operations.  These
conditions raise substantial doubt about the Company's ability to
continue as a going concern.


AZZ INC: Fitch Hikes LongTerm IDR to 'BB', Outlook Stable
---------------------------------------------------------
Fitch Ratings has upgraded AZZ Inc.'s (AZZ) Long-Term Issuer
Default Rating (IDR) to 'BB' from 'BB-'. Fitch has also upgraded
AZZ's first-lien secured term loan and revolving credit facility to
'BBB-'/'RR1' from 'BB+'/'RR1'. The Rating Outlook is Stable.

The upgrade reflects Fitch's expectation that AZZ's EBITDA leverage
will be sustained below 3.5x over the rating horizon. Fitch's lower
leverage forecast is driven by the planned redemption of AZZ's
series A preferred units financed by the equity issuance closed on
April 30, 2024. Fitch believes the recapitalization materially
improves EBITDA leverage, while enhancing AZZ's financial
flexibility.

KEY RATING DRIVERS

Improving Capital Structure: Fitch estimates pro forma FYE Feb. 29,
2024 EBITDA leverage at 3.2x and forecasts EBITDA leverage to
remain below 3.5x throughout the rating horizon. Fitch's leverage
expectations have improved following AZZ's common equity issuance
of gross proceeds of $322 million, the net proceeds of which are to
be used to redeem the company's series A preferred units.

The transaction will result in the elimination of annual preferred
distributions of approximately $14.4 million while adding about
$2.9 million to common dividends, thereby improving AZZ's financial
flexibility. Fitch gave AZZ's preferred stock 0% equity credit and
included them as debt, resulting in Fitch EBITDA leverage higher by
0.8x compared with AZZ's total debt-to-adjusted EBITDA
calculations.

Market Leader in Niche Markets: AZZ benefits from a strong position
in niche markets and the proximity of facilities to an established
and diversified customer base. AZZ is the leader in independent
hot-dip galvanizing and metal coil coating solutions with market
shares of 28% and 23%, respectively. Its businesses have some
barriers to entry created by its value-added processing
capabilities and sticky customer relationships. Fitch believes
strong market share positions in core markets lead to higher and
more stable operating margins over time.

Bolt-on Acquisitions Credit Neutral: AZZ's portfolio has evolved
via strategic acquisitions, which have strengthened the business
and diversified operating cash flow by obtaining access to flat
steel and aluminum markets with significant growth potential. The
Precoat Metals acquisition in 2022 was accretive to AZZ's margin
and operating profile.

Fitch expects management to pursue limited M&A over the next 12
months-18 months, while it prioritizes gross debt reduction and for
acquisitions to remain opportunistic thereafter, without a durable
impact to the company's capital structure.

Flexible Operating Profile: Fitch believes the company's cost
structure, which is approximately 75% variable; cost
pass-through/tolling model; moderate capital intensity and strong
profitability reduces default risk arising from weak operating
environments, all else equal. The company faces modest competitive
pressure, given its leading market share and the importance of the
offerings to customers.

The company began construction on a 25-acre new aluminum coil line
at Precoat in 2022. AZZ expects this $125 million investment to
generate run-rate sales of approximately $60 million by financial
year end-February 2026 (FY26) and enhance its product mix.

Balanced Approach to Capital Allocation: AZZ's ratings assume that
the company's capital allocation will be balanced relative to its
de-leveraging commitments. As leverage improves, AZZ expects
capital deployment to refocus on growth opportunities including M&A
and returning capital to shareholders. Fitch expects AZZ to
approach M&A in a balanced manner targeting smaller, accretive
bolt-on acquisitions rather than building new capacity.

Exposure to Cyclical End-Markets: AZZ's focus on being a pure play
metal coating and precoating company - having divested the majority
of its infrastructure business in 2022 - increases its exposure to
highly cyclical end-markets such as construction,
appliances/heating, ventilation, and air conditioning (HVAC), and
transportation. Fitch expects near-term growth above trend with the
completion of the new aluminum coil coating line expected August
2024, as well as fairly strong industrial production. Adjusted
EBITDA for the company's businesses was fairly flat during the
pandemic year.

DERIVATION SUMMARY

AZZ is modestly larger in through-the-cycle EBITDA and with a
generally higher margin than specialty metals producers Carpenter
Technology Corporation (BB/Positive) and Kaiser Aluminum
Corporation (BB-/Stable), both of which have a higher exposure to
aerospace. AZZ is more profitable and AZZ's forecast EBITDA is
moderately larger than metal service center Ryerson Holding
Corporation (BB/Stable). AZZ is higher leveraged than 'BB' peers
but lower leveraged than Kaiser Aluminum.

KEY ASSUMPTIONS

- SOFR assumptions: FY25 at 4.5%, FY26 at 3.6%, FY27 at 3.3% and
FY28 at 2.9%;

- FY25 revenues at guidance, growing at high-single digit in
FY26-FY27;

- New aluminum coil plant reaches first production in 1Q25 and
continues ramping up for full production in FY26;

- FY25 EBITDA at guidance and EBITDA margins stable at about 21%
from 2026-2028;

- Capex at guidance through FY25, returning to normalized levels in
FY26;

- $60 million of bolt-on acquisitions in each of FY26 and FY27 in
Metal Coatings similar to historical levels;

- Preferreds redeemed in 2024;

- Debt repayment prioritized when above target leverage;

- Dividends maintained.

RATING SENSITIVITIES

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

- Material increase in size, scale or diversification;

- EBITDA leverage sustained below 2.5x;

- Sustained EBITDA margins above 20%.

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

- EBITDA leverage sustained above 3.5x;

- Sustained EBITDA margins below 15%;

- Increase in EBITDA margin volatility due to increased exposure to
cyclical markets.

LIQUIDITY AND DEBT STRUCTURE

Sufficient Liquidity: As of Feb. 29, 2024, AZZ had approximately
$4.3 million of cash on hand, and $355.5 million availability under
its revolving credit facility due 2027. Fitch expects the company
to generate an average annual FCF of about $120 million over the
forecast horizon. Fitch expects AZZ to deploy a significant portion
of its FCF towards debt repayment to bring its total
debt-to-adjusted EBITDA within its target range of 2.5x-3.0x by the
end of FY26.

The revolver is subject to a maximum net leverage financial
covenant of 5.25x with a step-down to 4.5x on May 31, 2024. There
are no scheduled repayments under the term loan following the
prepayment.

ISSUER PROFILE

AZZ Inc. is the leading independent provider of hot-dip galvanizing
and coil coating solutions to a broad range of end-markets,
predominantly in North America.

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   Prior
   -----------            ------        --------   -----
AZZ Inc.            LT IDR BB   Upgrade            BB-

   senior secured   LT     BBB- Upgrade   RR1      BB+


BARN STAR: Hires Jonathan P. Blakely, Esq. as Counsel
-----------------------------------------------------
Barn Star Properties, Ltd. seeks approval from the U.S. Bankruptcy
Court for the Northern District of Ohio to employ Jonathan P.
Blakely, Esq. as counsel.

Mr. Blakely will provide these services:

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

   (b) advise and assist the Debtor in the preparation of its
petition, schedules, and statement of financial affairs;

   (c) assist and advise the Debtor in connection with the
administration of this case;

   (d) analyze the claims of the creditors in this case, and
negotiate with such creditors; to investigate the acts, conduct,
assets, rights, liabilities and financial condition of the Debtor
and the Debtor's business;

   (e) advise and negotiate with respect to the sale of any and all
assets of the Debtor;

   (f) investigate, file and prosecute litigation on behalf of the
Debtor;

   (g) propose a plan of reorganization;

   (h) appear and represent the Debtor at hearings, conferences,
and other proceedings;

   (i) prepare and review motions, applications, orders, and the
estate; and

   (j) perform any and all such other legal services as may be
required that are in the best interest of the estate or its
creditors.

Mr. Blakely will be paid at the rate of $250 per hour. The retainer
is $10,000.

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

Mr. Blakely 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:

     Jonathan P. Blakely, Esq.
     P.O. Box 217
     Middlefield, OH 44062
     Tel: (440) 339-1201
     Fax: (888) 900-9141
     Email: jblakelylaw@windstream.net

             About Barn Star Properties, Ltd.

Barn Star Properties, Ltd. sought protection under Chapter 11 of
the U.S. Bankruptcy Code (Bankr. N.D. Ohio Case No. 24-11377-skk)
on April 11, 2024. In the petition signed by Scott D. Webster,
president, the Debtor disclosed up to $1 million in both assets and
liabilities.

Jonathan P. Blakely, Esq. represents the Debtor as legal counsel.


BARRETTS MINERALS: Completes Sale of Talc Assets to Riverspan
-------------------------------------------------------------
Minerals Technologies Inc. on April 29 disclosed that its
subsidiary, Barretts Minerals Inc., has completed the sale of all
the talc assets to Riverspan Partners for $32 million. The
go-forward company will conduct business under the Barretts
Minerals brand.

The United States Bankruptcy Court for the Southern District of
Texas approved the sale, which includes an agreement to assume
certain Assumed Liabilities, on March 25, 2024, as part of the
ongoing Chapter 11 process of Barretts Minerals Inc. and Barretts
Ventures Texas LLC. Proceeds from the sale will be used to fund
BMI's ongoing Chapter 11 case including the repayment of its
debtor-in-possession funding and the anticipated creation of a
section 524(g) trust.

No other subsidiaries or business units of MTI are included in the
Chapter 11 filing or the sale and, as such, all are operating
business as usual and will continue to do so.

"This is an important step in MTI's exit from the talc business,
and represents forward progress in BMI's Chapter 11 process," said
Douglas T. Dietrich, Chairman and Chief Executive Officer of MTI.
"This sale not only delivers value and certainty to BMI's various
stakeholders, it also enables MTI to move forward with a clear
focus on achieving our long-term strategic objectives."

Riverspan Partners is a Chicago-based investment firm focused on
lower middle market companies in the industrials sector, including
engineered materials and advanced manufacturing. Leveraging its
deep domain expertise, Riverspan seeks to work with management
teams to accelerate growth and build durable, long-term success.

Dave Thomas, Partner and Co-Founder at Riverspan, said, "Riverspan
is committed to the long-term success of Barretts, and we are
excited to partner with the organization and its leaders in the
next phase of the company's growth. We are excited to acquire these
high-quality assets, which are bolstered by a very talented
employee base and a strong safety culture. We look forward to
providing financial support and operational expertise as the
business expands its product portfolio and continues to deliver
excellent service to its customers."

Riverspan is advised by Milbank LLP, McDermott Will & Emery LLP,
and Holland & Hart LLP.

                 About Minerals Technologies Inc.

Minerals Technologies Inc., headquartered in New York, New York, is
a specialty minerals company that develops, produces, and markets a
broad range of mineral and mineral-based products, related systems
and services. The company serves a wide range of consumer and
industrial markets, including household and personal care, paper
and packaging, food and pharmaceutical, automotive, construction,
steel and foundry, environmental, and infrastructure. The Consumer
& Specialties segment (54% of LTM revenue) serves consumer end
markets with mineral-to-market finished products and also provides
specialty mineral-based solutions and technologies that are an
essential component of finished products. The Engineered Solutions
segment (46% of LTM revenue) serves industrial end markets with
engineered systems, mineral blends, and technologies that are
designed to improve manufacturing processes and projects. The
principal methodology used in these ratings was Chemicals published
in October 2023.

                   About Barretts Minerals Inc.

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

Barretts Minerals and its affiliates sought protection under
Chapter 11 of the U.S. Bankruptcy Code (Bankr. S.D. Texas Lead Case
No. 23-90794) on Oct. 2, 2023. In the petition signed by its chief
restructuring officer, David J. Gordon, Barretts Minerals disclosed
$50 million to $100 million in assets and $10 million to $50
million in liabilities.

The case was initially assigned to Judge David R. Jones before
Judge Marvin Isgur took over.

The Debtors tapped Porter Hedges, LLP and Latham& Watkins, LLP as
legal counsel; M3 Partners, LP as financial advisor; Jefferies, LLC
as investment banker; and DJG Services, LLC as restructuring
advisor. David J. Gordon of DJG Services serves as the Debtors'
chief restructuring officer. Stretto, Inc. is the claims, noticing
and solicitation agent and administrative advisor.

The U.S. Trustee for Region 7 appointed an official committee to
represent unsecured creditors in the Debtors' Chapter 11 cases.
Caplin & Drysdale, Chartered and Province, LLC serve as the
committee's legal counsel and financial advisor, respectively.



BOVINE PROPERTIES: Seeks to Hire Ag & Business as Counsel
---------------------------------------------------------
Bovine Properties, LLC seeks approval from the U.S. Bankruptcy
Court for the Northern District of Iowa to employ Ag & Business
Legal Strategies as its counsel.

The firm's services include:

   a. preparing pleadings, motions, and applications, and
conducting examinations incidental to any related proceedings or to
the administration of the bankruptcy case;

   b. developing the relationship of the status of the
Debtor-in-Possession to the claims of creditors;

   c. advising the Debtor-in-Possession of its rights, duties, and
obligations in this bankruptcy;

   d. taking any other necessary action incident to the proper
preservation and administration of this bankruptcy case; and

   e. advising and assisting the Debtor in the formation and
preparation of a plan under Chapter 11 of the Bankruptcy Code and
all related matters.

The firm will be paid at these rates:

     Joseph Peiffer                   $600 per hour
     Senior Associate Attorneys       $450 per hour
     Of Counsel/Associate Attorneys   $430 per hour
     Junior Associate Attorneys       $365 per hour
     Senior Paralegals                $200 per hour
     Other Support Staff              $175 per hour

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

Joseph Peiffer, Esq., owner of Ag & Business Legal Strategies,
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:

     Joseph A. Peiffer, Esq.
     Ag & Business Legal Strategies
     P.O. Box 11425
     Cedar Rapids, IA 52410-1425
     Tel: (319) 363-1641
     Fax: (319) 200-2059
     Email: joe@ablsonline.com

              About Bovine Properties, LLC

Bovine Properties is a Single Asset Real Estate debtor (as defined
in 11 U.S.C. Section 101(51B)). The Debtor owns the real property
located at 1902 7th Ave, Camanche IA 52730 valued at $5 million.

Bovine Properties, LLC in Camanche, IA, filed its voluntary
petition for Chapter 11 protection (Bankr. N.D. Iowa Case No.
24-00316) on April 10, 2024, listing $5,000,000 in assets and
$19,588,665 in liabilities. Andrew Naeve as president, signed the
petition.

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


BOVINE PROPERTIES: Seeks to Hire Peoples Company as Auctioneer
--------------------------------------------------------------
Bovine Properties, LLC seeks approval from the U.S. Bankruptcy
Court for the Northern District of Iowa to employ Peoples Company
as auctioneer.

The firm will sell the Debtor's real property located at 1902 7th
Ave, Camanche, IA 52730.

The firm will be paid a commission of 6 percent of the total
selling price if the property is sold by the proposed sealed bid
auction, a 4 percent of the total selling price if the Naeve Family
Investor Group directly procures the buyer, or a 1.5 percent no
sale fee if the property is not sold.

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

The firm can be reached at:

     Peoples Company
     12119 Stratford Dr.
     Clive, IA 50325
     Tel: (515) 222-1347

              About Bovine Properties, LLC

Bovine Properties is a Single Asset Real Estate debtor (as defined
in 11 U.S.C. Section 101(51B)). The Debtor owns the real property
located at 1902 7th Ave, Camanche IA 52730 valued at $5 million.

Bovine Properties, LLC in Camanche, IA, filed its voluntary
petition for Chapter 11 protection (Bankr. N.D. Iowa Case No.
24-00316) on April 10, 2024, listing $5,000,000 in assets and
$19,588,665 in liabilities. Andrew Naeve as president, signed the
petition.

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


CAMP RIM ROCK: Case Summary & 16 Unsecured Creditors
----------------------------------------------------
Debtor: Camp Rim Rock, LLC
        24 North Bryn Mawr Avenue
        Bryn Mawr, PA 19010

Business Description: Camp Rim Rock is an overnight camp for
                      girls.  Campers can participate in five
                      daily activities: Horseback Riding,
                      Performing Arts, Aquatics, Arts & Crafts,
                      and Sports.

Chapter 11 Petition Date: May 2, 2024

Court: United States Bankruptcy Court
       Eastern District of Pennsylvania

Case No.: 24-11498

Judge: Hon. Ashely M. Chan

Debtor's Counsel: David B. Smith, Esq.
                  SMITH KANE HOLMAN, LLC
                  112 Moores Road
                  Suite 300
                  Malvern, PA 19355
                  Tel: 610-407-7215
                  Fax: 610-407-7218
                  Email: dsmith@skhlaw.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Joseph Greitzer as sole member.

A full-text copy of the petition containing, among other items, a
list of the Debtor's 16 unsecured creditors is available for free
at PacerMonitor.com at:

https://www.pacermonitor.com/view/QHJSVTI/Camp_Rim_Rock_LLC__paebke-24-11498__0001.0.pdf?mcid=tGE4TAMA


CARE NEW ENGLAND: S&P Affirms 'B+' Long-Term Rating on Bonds
------------------------------------------------------------
S&P Global Ratings revised its outlook to stable from negative and
affirmed its 'B+' long-term rating on Rhode Island Health &
Educational Building Corp.'s bonds issued for Care New England
Health System (CNE).

"The outlook revision reflects a trend of improved earnings since
fiscal 2022--including positive results in the first quarter of
fiscal 2024--leading to general balance sheet stability and a
stronger cushion relative to CNE's debt service coverage covenant,"
said S&P Global Ratings credit analyst Cynthia Keller.




CASCADE PARENT: Moody's Assigns 'B3' CFR, Outlook Stable
--------------------------------------------------------
Moody's Ratings assigned a B3 corporate family rating, B3-PD
probability of default rating and stable outlook to Cascade Parent
Limited (dba Alludo). Moody's also affirmed the B2 rating on Corel
Corporation's backed senior secured first lien bank credit
facility. At the same time Moody's withdrew Corel Corporation's B3
CFR and B3-PD PDR. The outlook at Corel Corporation is maintained
at stable.

Corel Corporation is one of the operating companies of Cascade
Parent Limited, but does not file financial statements so Moody's
analyzes the company using Cascade Parent's financial statements.
Hence the reassignment of the CFR and PDR to Cascade Parent
Limited. The instrument ratings are guaranteed by Cascade Parent
Limited and will continue to remain at Corel Corporation because it
is the borrower.

RATINGS RATIONALE

Alludo's B3 CFR is constrained by: (1) small size and weak market
position relative to larger and better capitalized competitors; (2)
low interest coverage (1.4x EBITDA/interest in LTM Feb-24),
significant debt amortization payments, and high financial leverage
(5.7x Debt/EBITDA in LTM Feb-24); (3) high revenue concentration
within its top four niche products (around 80% of revenue); (4)
operations in mature and fragmented markets with dependence on
acquisitions for growth; and (5) risk of aggressive financial
policies under KKR's  ownership. The company's rating benefits
from: (1) its diverse and well-known product portfolio offering
differentiated software solutions with a sizable active installed
base of over 90 million customers globally; (2) recurring
maintenance and subscription revenue mix (over 75% of revenue); and
(3) free cash flow generation (about $20 million in fiscal 2023)
supported by low capital intensity under its roll-up acquisition
strategy; and (5) adequate liquidity.

Alludo has adequate liquidity. Sources of liquidity total about
$100 million, consisting of about $12 million in cash as of
February 2024, full availability under its $60 million revolving
credit facility expiring January 2026 and Moody's expectation of
about $30 million in positive free cash flow through May 2025. Uses
of liquidity consists of about $29 million in mandatory annual debt
amortizations. The revolver has a springing net first lien secured
leverage covenant of 7x if drawings exceed the greater of $24
million or 40% of the credit facility capacity. Moody's expects the
company to remain in compliance with the covenant although Moody's
does not anticipate utilization of the revolver over the next 12
months.

The B2 rating assigned to the first lien credit facility ($60
million backed senior secured first lien revolving credit facility
due January 2026 and $585 million backed senior secured first lien
term loan due July 2026) is one notch above the company's B3 CFR,
reflecting the support provided by the $100 million privately
placed second lien term loan (not rated), which has a subordinate
lien on the collateral package relative to the first lien debt. The
first lien credit facility benefits from first priority security
interest in assets of the borrower and its material domestic
subsidiaries, as well as guarantee from Cascade Parent Limited.

The stable outlook reflects Moody's expectation that Alludo will
generate positive free cash flow and maintain financial leverage
below 6x.

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

The ratings could be upgraded if the company's revenue and EBITDA
growth is sustained, its leverage sustains below 6x on a Moody's
adjusted basis, EBITDA/interest is above 2x, and adjusted free cash
flow to debt is sustained in the mid-to-high single digit range.

The ratings could be downgraded if the company's revenue and EBITDA
declined, leverage is sustained above 8x, EBITDA/interest trends
toward 1x, or liquidity deteriorates.

Cascade Parent Limited (Alludo) is a global packaged software
vendor that develops and markets software covering virtualization,
graphics and productivity solutions through a portfolio of
recognizable brands including Parallels, CorelDRAW, MindManager and
WinZip.

The principal methodology used in these ratings was Software
published in June 2022.


CITIUS PHARMACEUTICALS: Closes $15M Registered Direct Offering
--------------------------------------------------------------
Citius Pharmaceuticals Inc. announced that it has closed its
registered direct offering for the purchase of an aggregate of
21,428,574 shares of its common stock and accompanying warrants to
purchase up to an aggregate of 21,428,574 shares of its common
stock, at a purchase price of $0.70 per share and accompanying
warrant.  The warrants have an exercise price of $0.75 per share,
will be exercisable six months from the date of issuance, and will
expire five years from the initial exercise date.

H.C. Wainwright & Co. acted as the exclusive placement agent for
the offering.

The aggregate gross proceeds to the Company from the offering were
approximately $15 million, before deducting the placement agent
fees and other offering expenses payable by the Company.  Citius
currently intends to use the net proceeds from the offering for
general corporate purposes, including pre-clinical and clinical
development of our product candidates and working capital and
capital expenditures.

The securities described above were offered pursuant to a "shelf"
registration statement (File No. 333-277319) filed with the
Securities and Exchange Commission on Feb. 23, 2024 and declared
effective on March 1, 2024.  The offering was made only by means of
a prospectus, including a prospectus supplement, forming a part of
the effective registration statement.  The prospectus supplement
and the accompanying prospectus relating to the securities offered
was filed with the SEC and is available at the SEC's website at
www.sec.gov.  Electronic copies of the prospectus supplement and
the accompanying prospectus relating to the securities being
offered may also be obtained by contacting H.C. Wainwright & Co.,
LLC at 430 Park Avenue, 3rd Floor, New York, NY 10022, by telephone
at (212) 856-5711 or e-mail at placements@hcwco.com.

                    About Citius Pharmaceuticals Inc.

Headquartered in Cranford, NJ, Citius Pharmaceuticals, Inc. --
http://www.citiuspharma.com/-- is a late-stage pharmaceutical
company dedicated to the development and commercialization of
first-in-class critical care products with a focus on oncology,
anti-infectives in adjunct cancer care, unique prescription
products and stem cell therapy.

Boston, Massachusetts-based Wolf & Company, P.C., the Company's
auditor since 2014, issued a "going concern" qualification in its
report dated Dec. 29, 2023, citing that the Company has suffered
recurring losses and negative cash flows from operations and has a
significant accumulated deficit.  These conditions raise
substantial doubt about the Company's ability to continue as a
going concern.


CONNEMARA HOLDINGS: Voluntary Chapter 11 Case Summary
-----------------------------------------------------
Debtor: Connemara Holdings, Inc.
        5009 Ocean Front Walk
        Marina Del Rey CA 90292

Business Description: The Debtor is engaged in activities related
                      to real estate.

Chapter 11 Petition Date: May 1, 2024

Court: United States Bankruptcy Court
       District of Nevada

Case No.: 24-12212

Debtor's Counsel: Mark M. Weisenmiller, Esq.
                  ANDERSEN BEEDE WEISENMILLER
                  3199 E Warm Springs Rd Ste 400
                  Las Vegas NV 89120
                  Tel: 702-522-1992
                  Email: mark@abwfirm.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Adib Kassir as president.

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

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

https://www.pacermonitor.com/view/K3SFMAI/Connemara_Holdings_Inc__nvbke-24-12212__0001.0.pdf?mcid=tGE4TAMA


CONROE LOCAL GOVERNMENT: S&P Lowers Senior Bonds Rating to 'B'
--------------------------------------------------------------
S&P Global Ratings lowered the rating on Conroe Local Government
Corp.'s (CLGC) series 2021A senior first-lien hotel revenue bonds
by two notches to 'B' from 'BB-' given its expectation of a debt
service coverage ratio (DSCR) below 1.0x and material draws from
its senior debt service reserve account (DSRA) in the next two
years under our base-case forecast.

S&P said, "We affirmed our 'CCC+' rating on CLGC's series 2021B
subordinate second-lien hotel revenue bonds. Absent any future
improvement of the hotel's operational and financial performance
above our base-case projection, we anticipate a default on the
subordinate debt in October 2025.

"The downgrade follows the rating actions we took on Feb. 28, 2024,
when we lowered the ratings on each series of bonds and placed the
ratings on CreditWatch with negative implications. As we noted at
the time, we viewed additional downgrades to be likely.

"We placed both senior and subordinate ratings on negative outlook,
which reflects the hotel's operational risk on demand and operating
costs as it ramps up."

The CLGC, a political subdivision of the State of Texas and City of
Conroe, Texas, issued $28.715 million first-lien hotel revenue
bonds series 2021A, $27.16 million second-lien hotel revenue bonds
series 2021B, and $21.215 million third-lien hotel revenue and
subordinated contract revenue bonds series 2021C. Series 2021C is
backed by the city's sales tax and not rated by S&P Global
Ratings.

S&P said, "Our 'B' rating on CLGC's senior debt reflects the
project's weak debt service coverage and liquidity risk for its
upcoming debt service payment. In line with what we expected, the
project drew about $152,000 from its first-lien DSRA to pay its
senior debt service on April 1, 2024. We anticipate the project to
draw another $370,000 from the first-lien DSRA for the upcoming
debt service payment on Oct. 1, 2024. For fiscal year (FY) 2025, we
expect a material $570,000 draw from the first-lien DSRA. Under our
base-case forecast, the balance of the first-lien DSRA will
decrease to about $1.7 million (about 40% of the pre-opening level)
by the end of FY 2025.

"With additional monthly operating and financial information, we
maintain our base-case and downside assumptions, which were
recently updated in February 2024. For FY 2024 and 2025, with the
assumed below 50% occupancy, slightly over $165 average daily rate
(ADR), and below 25% gross operating profit (GOP) margin we
anticipate the senior DSCR to be 0.16x in FY 2024 and 0.65x in FY
2025.

"The 'CCC+' subordinate debt rating reflects our expectation of a
default in the next 17 months. Absent any future improvement of the
hotel's operational and financial performance above our base-case
projection, we anticipate CLGC will default on the subordinate debt
in October 2025 by depleting its subordinate DSRA. Following the
debt service payment on April 1, 2024, the subordinate DSRA had a
balance of about $1.7 million.

"The negative outlook on CLGC's senior and subordinate debt
reflects the hotel's operational risk with respect to demand and
operating costs as it ramps up. We anticipate the senior DSCR to be
below 1.0x and that the project would need to draw materially from
its first-lien debt service reserve to make debt service payments
in 2024 and 2025.

"For subordinate debt, without positive developments in the hotel's
performance, we anticipate a default on Oct. 1, 2025, under our
base case, when we project the subordinate DSRA would be depleted.

"We could lower the senior debt rating if the hotel underperforms
our base-case occupancy and ADR forecast or incurs significantly
higher-than-expected costs that lead to additional draws from its
first-lien debt service reserve.

"Absent a favorable performance, we could lower the subordinate
debt rating to 'CCC' before Oct. 1, 2024.

"We could revise outlook on CLGC's senior debt to stable if the
hotel meets our base-case forecast and draws no more than we expect
under our base case. We could also raise the senior debt rating if
the hotel ramps up significantly better than our base-case
forecast, leading to a minimum base case senior DSCR well above
1.0x. To achieve a break-even 1.0x senior DSCR, we expect occupancy
and ADR to be above 50% and $175, and GOP margin to be above 26%,
respectively."



CORDIAL LOGISTICS: Case Summary & 20 Largest Unsecured Creditors
----------------------------------------------------------------
Debtor: Cordial Logistics, LLC
        379 Centerville Road
        Rock Cave, WV 26234

Business Description: The Debtor is part of the general freight
                      trucking industry.

Chapter 11 Petition Date: May 1, 2024

Court: United States Bankruptcy Court
       Northern District of West Virginia

Case No.: 24-00232

Debtor's Counsel: Martin P. Sheehan, Esq.
                  SHEEHAN & ASSOCIATES, P.L.L.C.
                  1140 Main St., Ste 333
                  Wheeling, WV 26003
                  Tel: 304-232-1064
                  Fax: 304-232-1066
                  Email: martin@msheehanlaw.net

Total Assets: $2,666,475

Total Liabilities: $2,813,872

The petition was signed by David Cordial as owner.

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/GOUCL4I/Cordial_Logistics_LLC__wvnbke-24-00232__0001.0.pdf?mcid=tGE4TAMA


DISCOUNT AUTO: Hires Kelley Kaplan & Eller PLLC as Counsel
----------------------------------------------------------
Discount Auto Experts, Inc. seeks approval from the U.S. Bankruptcy
Court for the Southern District of Florida to employ Kelley Kaplan
& Eller, PLLC as counsel.

The firm will provide these services:

   (a) give advice to the Debtor with respect to its powers and
duties as a Debtor in possession 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 motions, pleadings, orders, applications, adversary
proceedings, and other legal documents necessary in the
administration of the case;

   (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 plan.

The firm will be paid at these rates:

     Attorneys        $495 per hour
     Paralegals       $155 per hour

The firm will be paid a retainer in the amount of $12,500.

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

Craig I. Kelley, Esq., a partner at Kelley Kaplan & Eller, PLLC,
disclosed in a court filing that the firm is a "disinterested
person" as the term is defined in Section 101(14) of the Bankruptcy
Code.

The firm can be reached at:

     Craig I. Kelley, Esq.
     Kelley Kaplan & Eller, PLLC
     1665 Palm Beach Lakes Blvd, Suite 1000
     West Palm, FL 33401
     Tel: (561) 491-1200

              About Discount Auto Experts, Inc.

Discount Auto Experts, Inc.in Wellington, FL 33414, filed its
voluntary petition for Chapter 11 protection (Bankr. S.D. Fla. Case
No. 24-13430) on April 9, 2024, listing $107,666 in assets and
$5,032,960 in liabilities. Laszlo Kovach as president, signed the
petition.

Judge Mindy A. Mora oversees the case.

KELLEY KAPLAN & ELLER, PLLC serve as the Debtor's legal counsel.


EMERGENT BIOSOLUTIONS: Reports First Quarter Net Income of $9-Mil.
------------------------------------------------------------------
mergent BioSolutions Inc. reported financial results for the first
quarter ended March 31, 2024.

The Company reported net income of $9 million on $300.4 million of
total revenues for the three months ended March 31, 2024, compared
to a net loss of $186.2 million on $164.3 million of total revenues
for the three months ended March 31, 2023.

As of March 31, 2024, the Company had $1.80 billion in total
assets, $1.14 billion in total liabilities, and $663.9 million in
total stockholders' equity.

"We delivered a strong quarter with growth across all our key
products," said Joe Papa, president and CEO at Emergent.  "We also
took significant actions to improve our debt position, reduce
operating expenses and strengthen our financial flexibility.
Emergent's transformation will not happen overnight.  The actions
we are implementing today, combined with the assets Emergent
possesses, will enable us to move faster, reach farther and be more
nimble.  The public health threats we collectively face are
changing, and so is Emergent."

Select Q1 2024 and Other Recent Business Updates

  * Appointed industry leader Joseph C. Papa as new president, CEO

    and director

  * Was awarded procurement contract valued up to $235.8 Million to

    supply BioThrax (Anthrax Vaccine Adsorbed) to the U.S.
    Department of Defense

  * Received "no action indicated" (NAI) status for Baltimore
    Bayview Manufacturing Facility

  * Continued progress on strengthening our fundamentals with key
    focus on its Medical Countermeasure ("MCM") and NARCAN
products

  * Amended its senior secured credit facility

A full-text copy of the press release is available for free at:

https://www.sec.gov/ix?doc=/Archives/edgar/data/0001367644/000136764424000060/ebs-20240429.htm

                   About Emergent Biosolutions

Headquartered in Gaithersburg, MD, Emergent Biosolutions Inc.
develops, manufactures, and delivers protections against public
health threats through a pipeline of innovative vaccines and
therapeutics.

Tysons, Virginia-based Ernst & Young LLP, the Company's auditor
since 2004, issued a "going concern" qualification in its report
dated March 8, 2024, citing that the Company does not expect to be
in compliance with debt covenants in future periods without
additional sources of liquidity or future amendments to its Senior
Secured Credit Facilities and has stated that substantial doubt
exists about the Company's ability to continue as a going concern.


ENCORE CAPITAL: Moody's Cuts CFR to Ba2 & Sr. Secured Debt to Ba3
-----------------------------------------------------------------
Moody's Ratings has downgraded Encore Capital Group, Inc.'s
corporate family rating to Ba2 from Ba1 and its backed senior
secured debt rating to Ba3 from Ba2. The issuer outlook remains
stable.

RATINGS RATIONALE

The downgrade of Encore's CFR by a notch to Ba2 reflects Moody's
view that the company's profitability and debt servicing capacity
will converge to pre-2020 levels and will remain below the highs
observed over the past few years primarily due to elevated funding
costs and lower investment opportunities with high risk-adjusted
gains.  

Encore's profitability and cash flow metrics moderated following
the phase out of government support measures resulting in portfolio
re-evaluations and slower and lower collections than initially
anticipated in particular in Europe. Furthermore, unemployment
levels in the UK and Europe largely held up, dampening the effects
of high interest rates and inflation on households' financials,
therefore limiting loan book impairment levels and thus supplies
for debt purchasers. This resulted in a dip in portfolio purchases
and cash collections after a period of higher-than-expected cash
collections. Reflecting these trends, Encore reported $238 million
non-cash goodwill impairment charges for its UK operations in the
fourth quarter of 2023. Having said that, Encore has an established
and strong-cross Atlantic franchise, and the recovery of the
economies and a rebound in consumer spending will enable the
company's selective deployment of capital at attractive returns
across Europe and increasingly in the United States (US), where
portfolio supply and pricing have been improving. These
considerations will continue to support Encore to invest in
portfolios with risk-adjusted returns within its appetite and to
generate a sustainable revenue stream.

Additionally, the Ba2 CFR also reflects the company's moderate
leverage and strong liquidity, with abundant availability under its
Revolving Credit Facility (RCF) and laddered debt maturities, with
no material near-term obligations due, whereby Encore has a track
record of addressing its refinancing needs in advance.

As of end-December 2023, Encore's available liquidity amounted to
$506 million, comprising $364 million available for borrowing under
the $1.2 billion global senior secured credit facility maturing in
September 2027, as well as a cash balance of $142 million. Encore's
$500 million March 2024 issuance of a backed senior secured note
due April 2029 was used to repay drawings under the RCF, which will
in turn be utilised to redeem the GBP300 million backed senior
secured notes due in 2026, in November 2024.  Furthermore, the
agency expects the company to tab the capital market for a new
issuance latest by third quarter to refinance the EUR350 million
backed senior secured note due in early October 2025.

Moody's expects Encore's debt/EBITDA leverage to remain at moderate
level, at the upper end of the Company's guidance of 3x,  as
portfolio purchases are financed by increased levels of debt.
However, as revenues and collections grow, Moody's expect leverage
to recover and fluctuate within the company's leverage guidance of
2x-3x and interest coverage approximately to be at 5x.

The Ba3 rating of Encore's backed senior secured notes is based on
Encore's Ba2 CFR and reflects their priorities of claims and asset
coverage in Encore's liability structure.

The stable outlook reflects Moody's expectations that Encore's
recovering profitability, good interest coverage, liquidity and
leverage metrics will remain largely steady, consistent with its
credit metrics of the Ba2 CFR.

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

Encore's CFR could be upgraded if the company: 1) continues to
demonstrate strong financial performance, with consistently solid
profitability and cash flows; 2) diversifies its geographical mix,
which would reduce its exposure to the regulatory risk in a given
region; 3) diversifies its product offering mix to include revenue
sources from profitable capital-light fee based businesses; and 4)
if Moody's deems that the operating environment for debt purchasers
has again improved.

Encore's CFR could be downgraded in case of: 1) meaningful and
sustained deterioration in the company's profitability and cash
flows; 2) increase in leverage, on a sustained basis, to above 3x,
measured as debt/EBITDA; 3) substantial erosion in capitalisation;
4) failure to maintain adequate committed revolving borrowing
availability, or if liquidity otherwise materially weakens; or 5)
regulatory developments in a country to which the company has
significant business exposure that would have a significant
negative impact on the company's financial performance.

A change in the CFR would lead to a similar upward or downward
change of the backed senior secured debt rating. Further, the
backed senior secured debt rating could be upgraded with changes to
the liability structure that would decrease the amount of debt
considered senior to the notes or increase the amount of debt
considered junior to the notes. The debt rating could be downgraded
if the amount of debt considered senior to the notes increases.

PRINCIPAL METHODOLOGY

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


FARMERS' PEANUT: Seeks to Hire Boyer Terry LLC as Counsel
---------------------------------------------------------
Farmers' Peanut Company of Sowega, Inc. seeks approval from the
U.S. Bankruptcy Court for the Middle District of Georgia to employ
Boyer Terry LLC as counsel.

The firm will provide these services:

   (a) give the Debtor legal advice with respect to its powers and
duties as Debtor-in-Possession in the continued operation of its
business and management of its property;

   (b) prepare on behalf of the Debtor, as Debtor-in-Possession,
necessary applications, motions, answers, reports, and other legal
papers;

   (c) continue existing litigation to which Debtor-in-Possession
may be a party, and to conduct examinations incidental to the
administration of Debtor’s estate;

   (d) take any and all necessary action for the proper
preservation and administration of the estate;

   (e) assist the Debtor-in-Possession with the preparation and
filing of a Statement of Financial Affairs and schedules and lists
as are appropriate;

   (f) take whatever action is necessary with reference to the use
by the Debtor of its property pledged as collateral, including cash
collateral, to preserve the same for the benefit of Debtor and
secured creditors in accordance with the requirements of the
Bankruptcy Code;

   (g) assert, as directed by Debtor, claims that Debtor may have
against others;

   (h) assist the Debtor in connection with claims for taxes made
by governmental units; and

   (i) perform other legal services for Debtor, as
Debtor-in-Possession, which may be necessary.

The firm will be paid at these rates:

     Attorneys                            $350 to $370 per hour
     Research Assistants and Paralegals   $100 per hour

The Debtor paid the firm a prepetition advance deposit of $20,000.

Wesley J. Boyer, Esq., a partner at Boyer Terry, disclosed in a
court filing that the firm is a "disinterested person" as that term
is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Wesley J. Boyer, Esq.
     Boyer Terry LLC
     348 Cotton Avenue, Suite 200
     Macon, GA 31201
     Tel: (478) 742-6481
     Fax: (770) 200-9230
     Email: Wes@BoyerTerry.com

          About Farmers' Peanut Company of Sowega, Inc.

Farmers' Peanut Company of SOWEGA, Inc. filed its voluntary
petition for relief under Chapter 11 of the Bankruptcy Code (Bankr.
M.D. Ga. Case No. 24-10333) on April 8, 2024, listing $1 million to
$10 million in both assets and liabilities. The petition was signed
by Joseph D. Vaughn, III as managing member.

Wesley J. Boyer, Esq. at Boyer Terry LLC represents the Debtor as
counsel.


GAUCHO GROUP: Completes Reverse Stock Split
-------------------------------------------
Gaucho Group Holdings, Inc., announced the completion of its
reverse stock split, which took effect at 12:01 a.m. on May 1,
2024.  This corporate action follows the detailed announcement made
on April 29, 2024, and is part of a broader strategy to enhance
stockholder value and ensure compliance with Nasdaq listing
standards.

Accompanying this corporate action, Scott Mathis, CEO and founder
of Gaucho Holdings, has addressed stockholders directly in a letter
filed with the SEC as a Current Report on Form 8-K, detailing the
rationale behind the reverse stock split.  The letter outlines
several key reasons for the reverse split, reaffirming the
Company's commitment to strategic adjustments aimed at protecting
and enhancing stockholder investments.

Scott Mathis commented: "It is our mission to protect your
investment and find ways to bring value back to our stockholders.
This reverse split addresses several critical issues that have
affected our stock, such as past dilutions linked to convertible
notes and potential naked short selling.  Key benefits of this
strategic move include regaining compliance with Nasdaq listing
requirements, making our stock marginable, and potentially
attracting investment from major funds.  Moreover, it aids in
reducing our float, increasing the possibility of a short squeeze
on positive developments, and improving our standing in financial
indices such as the Russell 2000.  Each of these steps is designed
to enhance the stability and visibility of our shares in the
capital markets."

The reverse split aims to realign the company's share structure,
making it more appealing to a broader range of institutional
investors and enhancing overall market stability.  By reducing the
number of outstanding shares, the company not only expects to meet
the Nasdaq's listing criteria but also to improve the marginability
of its shares, potentially increasing investor interest and
flexibility.

                          About Gaucho Group

For more than ten years, Gaucho Group Holdings, Inc.'s
(gauchoholdings.com) mission has been to source and develop
opportunities in Argentina's undervalued luxury real estate and
consumer marketplace.  Headquartered in New York, NY, the Company
has positioned itself to take advantage of the continued and fast
growth of global e-commerce across multiple market sectors, with
the goal of becoming a leader in diversified luxury goods and
experiences in sought after lifestyle industries and retail
landscapes.  With a concentration on fine wines
(algodonfinewines.com & algodonwines.com.ar), hospitality
(algodonhotels.com), and luxury real estate
(algodonwineestates.com) associated with its proprietary Algodon
brand, as well as the leather goods, ready-to-wear and accessories
of the fashion brand Gaucho – Buenos Aires (gaucho.com), these
are the luxury brands in which Argentina finds its contemporary
expression.

New York, NY-based Marcum LLP, the Company's auditor since 2013,
issued a "going concern" qualification in its report dated April
29, 2024, citing that the Company has a significant working capital
deficiency, has incurred significant losses and needs to raise
additional funds to meet its obligations and sustain its
operations. These conditions raise substantial doubt about the
Company’s ability to continue as a going concern.


GREAT LAKES: S&P Alters Outlook to Stable, Affirms 'CCC+' ICR
-------------------------------------------------------------
S&P Global Ratings affirmed its 'CCC+' issuer-credit rating on
Great Lakes Dredge & Dock Corp. (Great Lakes). At the same time,
S&P affirmed its 'CCC+' issue-level ratings on the company's senior
unsecured notes. S&P's recovery rating on the unsecured notes
remains '4' (30%-50%; rounded estimate: 30%).

S&P said, "The stable outlook reflects our expectation the company
will maintain adequate liquidity to cover capital expenditures
related to new shipbuilding programs over the next 12 months. The
stable outlook incorporates our expectation that Great Lakes will
show improved operating performance benefitting from increased
backlog and improved service mix. While we do not anticipate the
company will generate positive free cash flow within the next 12
months due to high capex, we do not anticipate a near-term credit
or payment crisis under our base case given its improved liquidity
position post transaction and prospects for improved
profitability."

Great Lakes Dredge & Dock Corp. (Great Lakes) issued a $100 million
second-lien term loan and a $50 million second-lien delayed draw
term loan to fund the company's new shipbuilding projects in 2024
and 2025, including its first offshore wind vessel, Acadia.

The revision of the outlook to stable from negative reflects the
company's significantly improved liquidity after the issuance of
the new second lien term loan. Great Lakes issued a new $100
million second-lien term loan and a $50 million second-lien delayed
draw term loan (undrawn at close). The company used a majority of
the proceeds to pay down the balance on its asset-based lending
(ABL) facility. The facility is now undrawn, although availability
is partially limited by outstanding letters of credit and covenant
restrictions. S&P said, "We expect the company to have
approximately $200 million and $65 million capex spending in 2024
and 2025, primarily related to new shipbuilding programs, including
the company's new offshore wind vessel the Acadia, which is
expected to cost approximately $250 million in total. We believe
the transaction substantially improves the company's liquidity
position such that Great Lakes will have sufficient liquidity to
support the elevated capex spending over the next two years before
it returns to more historical levels in 2026."

The company was originally pursuing government financing for the
Acadia through the U.S. Maritime Administration's (MARAD) Title XI
funding program; however, the process has taken longer than
expected, thus the company turned to the second-lien term loan as
an alternative option. The second-lien issuance provides provisions
for the company to call $25 million of the second-lien term loan
should it receive the Title XI financing within the next 18 months,
which would entail lower cost of debt for the company.

S&P said, "The stable outlook reflects our expectation the company
will have adequate liquidity to cover capex related to new
shipbuilding programs over the next 12 months. The stable outlook
incorporates our expectation for improved operating performance due
to increased backlog and improved service mix. While we do not
anticipate the company will generate positive free cash flow during
the next 12 months due to high capex, we do not anticipate a
near-term credit or payment crisis under our base case given its
improved liquidity position post transaction and prospects for
improved profitability.

"We could lower our rating on Great Lakes if we believe the company
faces heightened liquidity risks or is likely to default within the
next 12 months. This could occur through weaker-than-expected
operating performance from project delays in the dredging market,
resulting in a deteriorating liquidity position that cannot support
the company's high capex for 2024 and 2025.

"We could raise our rating on Great Lakes if the company exhibits
better-than-expected operating performance that results in stable
positive free cash flow generation, in addition to improved
visibility into the company's ability to contract the Acadia for
offshore wind projects."

ESG factors have no material influence on our rating analysis of
Great Lakes Dredge & Dock Corp.



H-FOOD HOLDINGS: Moody's Cuts CFR & First Lien Term Loans to Caa3
-----------------------------------------------------------------
Moody's Ratings downgraded H-Food Holdings, LLC's ("Hearthside")
Corporate Family Rating to Caa3 from Caa1 and Probability of
Default Rating to Caa3-PD from Caa1-PD. Moody's also downgraded the
ratings on the company's senior secured first lien revolving credit
facility and senior secured first lien term loans to Caa3 from B3.
Additionally, Moody's downgraded the rating on the company's senior
unsecured global notes to C from Caa3. The outlook remains
negative.          

The downgrades reflect Moody's view that the potential for a
distressed exchange or debt restructuring has increased materially.
Moody's believes the company's high leverage and persistently
negative free cash flow make the debt structure unsustainable
absent a meaningful earnings improvement. The expiration of the
revolving credit facility in November 2024 and maturity of the
first lien term loan in May 2025 provide limited time to execute an
operational turnaround, elevating the risk of a restructuring it is
unlikely the company can address the maturities at a manageable
interest cost. Moody's thus views default risk as growing including
the potential for a distressed exchange transaction such as a
discounted debt repurchase by the company or private equity
sponsors Charlesbank Capital Partners and Partners Group.

Operating performance challenges over the past few years in
combination with debt from the 2018 private equity buyout and
subsequent acquisitions have resulted in elevated leverage and weak
liquidity. The increase in floating interest rates is also
contributing to persistently negative free cash flow.  Moody's
projects Hearthside's EBITDA will continue to remain weak in the
next twelve months as a result of continued volumes declines.
Hearthside's customer base, branded food companies, are
experiencing volume declines primarily due to the price increases
they implemented in recent years to offset higher input costs due
to inflation, which has subsequently negatively affected their
sales volumes. Consequently, these customers are reducing their
orders from Hearthside, leading to a decline in Hearthside's sales
and EBITDA. In the first nine months of fiscal 2023 Hearthside's
EBITDA declined by 11% compared to the first nine months of fiscal
2022. Hearthside's Moody's adjusted debt to EBITDA stood at 11.9x
as of the 12 month period ending September 30, 2023 and Moody's is
forecasting it to increase to nearly 14x for fiscal 2024. In fiscal
2025, Moody's is forecasting Hearthside to exhibit a slight
improvement in performance, resulting in debt-to-EBITA leverage
falling below 13x.

Hearthside took a number of initiatives to improve its liquidity
and address the slowdown in volumes that it is experienced during
fiscal 2023. In October 2023, the company sold its European
business which generates about $20 million in EBITDA for EUR235
millions. In November 2023, the company sold an interest rate swap
agreement that it used to hedge its floating rate debt for $51
million. Hearthside was able to raise an incremental $41 million in
cash by executing a sale leasebacks on three of its manufacturing
facilities in 4Q23. More recently, in 1Q24, Hearthside sold eight
of its manufacturing facilities for $40 million. All of these
transactions enabled Hearthside to raise approximately $400 million
in the past six months and improve the company's liquidity.

RATINGS RATIONALE

Hearthside's Caa3 CFR reflects its high financial leverage with
Moody's adjusted debt to EBITDA of 11.9x as of September 30, 2023
and earnings and cash flow pressure from operating amid high cost
inflation and reduced customer volumes. Hearthside's free cash flow
has been consistently negative since the 2018 leverage buyout
including negative $67 million in the LTM period ended September
30, 2023. The high interest burden will likely keep free cash flow
at weak or negative levels in 2024 creating a challenge to
addressing 2024-2026 maturities, leading to elevated default risk.
Moody's expects debt-to-EBITDA leverage to increase to
approximately 13x in fiscal 2024 as steps the company is taking to
counteract recent earnings headwinds and drive EBITDA growth will
take time to turn around the operations. Such steps include
continued price increases, improving labor fill rates at the
company's plants, and improved plant utilization. Although
Hearthside's legacy business had approximately 90% of its raw
material costs contractually passed through to its customers, there
was a lag in timing of the pass through.  Hearthside's Caa3 CFR
also reflects event risk, such as the potential for additional
acquisitions or transactions that could be viewed as a distressed
exchange as the financial sponsors seek to preserve their equity.
High customer concentration also creates risk of volume losses. At
the same time, the credit profile favorably reflects the company's
sizable scale and good position as a contract manufacturer and
packager of food products. The company has long-standing
relationships with leading US food companies and manages the bulk
of its commodity exposure with pass-through cost arrangements.

Moody's expects Hearthside to operate with weak liquidity. The $383
million of cash as of December 31, 2023 and Moody's projection for
negative free cash flow will be insufficient to fund the $1.98
billion of term loan maturities in May 2025. The $141 million of
availability under the $202.5 million first lien revolver provides
some additional liquidity in the near term but the revolver expires
in November 2024 and will not be available over the full liquidity
horizon. The cash should be sufficient to fund the free cash flow
burn and approximately $20 million of required annual term loan
amortization until the maturities are reached.

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

The negative outlook reflects the increased risks of default or
distressed exchange due to challenges to improve EBITDA quickly,
continued negative free cash flow, and high leverage. These factors
are weakening liquidity and will likely create challenges for
Hearthside to address the approaching maturities including the
revolving credit facility that expires in November 2024 as well as
the first lien term loan that matures in May 2025.

Ratings could be upgraded if the company materially improves its
earnings and liquidity including addressing its maturities at a
cash interest cost that allows for investment flexibility and can
support positive free cash flow.

Ratings could be downgraded if Moody's believes the likelihood of
default, including a distressed exchange, increases or expected
debt recovery rates decline.

The principal methodology used in these ratings was Consumer
Packaged Goods published in June 2022.

H-Food Holdings, LLC (Hearthside) is a contract manufacturer and
packager of packaged food products in North America and to a lesser
extent Europe. Primary product categories include refrigerated and
frozen foods, bars and components, baked goods and packaging.
Revenue in the LTM period ended December 30, 2023 was $3.8 billion.
Hearthside is owned by an investment group led by Charlesbank
Capital Partners and Partners Group following an April 2018
leveraged buyout.


HYSTER-YALE GROUP: Moody's Ups CFR to B1 & Alters Outlook to Stable
-------------------------------------------------------------------
Moody's Ratings upgraded Hyster-Yale Group, Inc.'s ratings,
including its corporate family rating to B1 from B2, probability of
default rating to B1-PD from B2-PD and backed senior secured bank
credit facility rating to Ba3 from B1. The company's speculative
grade liquidity rating of SGL-2 is unchanged. The outlook,
previously positive, was changed to stable.

The upgrade of Hyster-Yale's CFR to B1 reflects the company's
strong credit metrics – debt/EBITDA will approximate 2x with
EBITA/interest expense above 5.5x in 2024 – improved EBITA margin
to almost 6% and free cash flow to debt above 8%. The upgrade is
further supported by the company's backlog of $3.3 billion which
represents about 10 months of revenue that would provide some
cushion if demand were to slow. Hyster-Yale's EBITA margin of just
under 6% is modest compared to other B1 rated companies – the
median EBITA margin for cross sector peers is over 11%. However,
this in part reflects Hyster-Yale's strategy of utilizing a network
of independent retail dealerships in addition to direct sales to
major customers. This strategy results in a lower EBITA margin than
it would otherwise have, but is far less capital intensive and
results in higher free cash flow. Hyster-Yale's free cash flow to
debt is expected to be around 9% in 2024, which is significantly
higher than the median 4.75% for B1 rated cross sector peers.

RATINGS RATIONALE

Hyster-Yale's B1 CFR reflects the company's significant exposure to
a single class of products, lift trucks, with about 70% of these
sales generated in the Americas. Also considered is the company's
highly cyclical end markets. As such, Hyster-Yale's revenue and
earnings can be volatile. However, Hyster-Yale benefits from its
market leadership and investments in technology that make it well
positioned to benefit from long-term demand fundamentals in the
lift truck industry. The company's EBITA margin will be supported
by higher margin products that are working through the backlog,
along with cost cutting actions that the company has put in place.
Hyster-Yale's backlog of around 78,000 units will help support
sales if demand slows in 2024.

The stable outlook reflects the company's good liquidity and
Moody's forecast that metrics will remain strong with debt/EBITDA
will of about 2x with EBITA/interest expense above 5.5x in 2024.

Hyster-Yale's good liquidity reflects its cash of about $80 million
at December 31, 2023 and $236 million available under its global
revolving credit facilities. The company's primary revolving credit
facility is a $300 million asset-based revolving credit facility
that expires in June 2026 (about $231 million was available under
this facility at the end of 2023). There are no material debt
maturities until the company's $220 million of outstanding term
loan matures in 2028. The company is subject to a springing minimum
fixed charge coverage ratio of greater than 1x when total excess
availability is less than the greater of 10% of the total borrowing
base, and $20.0 million. Moody's expects the company will maintain
adequate cushion under this covenant. Alternate sources of
liquidity are considered modest.

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

Ratings could be upgraded if Hyster-Yale continues to diversify its
revenue stream, including through growth of its Bolzoni and Nuvera
segments, while reducing its reliance on lift truck sales. An
upgrade would require debt/EBITDA sustained below 3.5x with
EBITA/interest expense above 3x while maintaining good liquidity
and positive free cash flow. Ratings could be downgraded if
liquidity were to weaken or if debt/EBITDA was to be sustained
above 5.0x with EBITA/interest expense below 2.5x.  

Headquartered in Cleveland, Ohio, Hyster-Yale Materials Handling,
Inc., through its operating subsidiary Hyster-Yale Group, Inc. is
an integrated full-line lift truck manufacturer. In addition, the
company produces lift truck attachments, hydrogen fuel cell power
products and provides telematics, automation and fleet management
services, as well as an array of other power options for its lift
trucks. Revenue was approximately $4.1 billion for the 12 months
ended December 31, 2023.

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


JOHNSON & JOHNSON: Announces Chapter 11 Plan for LTL, Red River
---------------------------------------------------------------
Johnson & Johnson (NYSE: JNJ) (the "Company") on May 1 announced a
proposed Plan of Reorganization (the "Plan") by its subsidiary, LLT
Management LLC ("LLT"), for the comprehensive and final resolution
of all current and future claims related to ovarian cancer arising
from cosmetic talc litigation against it and its affiliates in the
United States.

"The Plan is the culmination of our consensual resolution strategy
that we announced last October," said Erik Haas, Worldwide Vice
President of Litigation, Johnson & Johnson. "Since then, the
Company has worked with counsel representing the overwhelming
majority of talc claimants to bring this litigation to a close,
which we expect to do through this plan."

The Plan enables the Company to resolve its talc litigation:

   * The ovarian claims to be resolved by the Plan constitute
99.75% of the pending talc lawsuits against the Company and its
affiliates in the United States.
The remaining pending personal injury lawsuits relate to
mesothelioma and will be addressed outside of the Plan. The Company
already has resolved 95% of mesothelioma lawsuits filed to date.

   * The State consumer protection claims will also be addressed
outside the Plan; the Company already has agreements in principle
to do so.

   * Finally, and for completeness, the Company has also reached an
agreement in principle to resolve all talc-related claims against
it in the bankruptcy cases filed by suppliers of its talc (Imerys
Talc America, Inc., Cyprus Mines Corporation, and their related
parties).

The Plan differs significantly from the prior reorganizations filed
by LLT:

   * The Plan provides for a three-month solicitation period during
which ovarian claimants are informed of its terms and will have the
opportunity to vote for or against the Plan – an opportunity they
were denied in prior bankruptcy cases.

   * If 75% of claimants vote in favor of the Plan, a Company
subsidiary may file a consensual "prepackaged" Chapter 11
bankruptcy to secure its confirmation.

"Unlike the prior cases, it is the vote of the claimants -- and not
the conflicting financial incentives of the small minority of
plaintiff lawyers who stand to receive excessive legal fees outside
of a reorganization -- that decides whether the Plan may proceed,"
continued Mr. Haas.

The Plan should be readily confirmed, as it is in the best
interests of the ovarian claimants:

   * The Plan commits the Company to pay ovarian claimants a
present value of approximately $6.475 billion to be paid over 25
years, which is a far better recovery than the claimants stand to
recover at trial.

   * Most ovarian claimants have not recovered and will not recover
anything at trial. Indeed, the Company has prevailed in
approximately 95% of ovarian cases tried to date, including every
ovarian case tried over the last six years. In addition, based upon
the historical run rate, it would take decades to litigate the
remaining cases, and therefore, most claimants will never have
"their day in court."

   * Further, on March 27, 2024, the Judge presiding over the
multi-district litigation (MDL) -- where 93% of the ovarian claims
are filed -- agreed to reconsider the scientific validity of the
opinions offered by plaintiffs' experts in a Daubert hearing,
pursuant to the rigorous review required by the new Federal Rules
of Evidence 702. If the opinions fail that review, which the
Company expects they will, the ovarian claims should be dismissed.

  * In light of those risks, counsel representing the overwhelming
majority of current ovarian claimants assisted in the development
and support the Plan.

The Plan reflects a substantial commitment to resolve the talc
claims:

   * In its July 2023 decision dismissing LLT's prior bankruptcy
case, the New Jersey Bankruptcy Court stated that the Company and
LLT had made "remarkable progress" towards "a fair, efficient and
expeditious settlement" for all claimants and "strongly encouraged"
the pursuit of a comprehensive resolution through another
bankruptcy.

   * The Company and LLT followed that directive, and the Plan
proposed by LLT, along with the settlement of the mesothelioma,
State consumer protection claims, and disputes with Imerys and
Cyprus, is the culmination of those efforts.

   * To account for these settlements and the comprehensive
resolution of the ovarian claims through the Plan, the Company
recorded an incremental charge of approximately $2.7 billion in the
first quarter of 2024, for a total reserve of approximately $11.0
billion (or $13.7 billion nominal payable over 25 years).

The Company will continue to pursue alternative resolution
pathways:

   * While solicitation of the Plan is pending, the Company remains
firmly committed to pursuing in parallel its other three previously
announced pathways toward a final and comprehensive resolution of
the talc litigation.

   * Those pathways include (i) appealing the dismissal of LLT's
prior bankruptcy; (ii) aggressively litigating in the tort system
against those claimants who elect not to settle, including,
importantly, proceeding with the Daubert hearing in the MDL; and
(iii) pursuing affirmative claims against the "experts" for false
and defamatory narratives about the Company's products, and the
plaintiff law firms who have engaged in unethical conduct related
to these claims.

The Company stands by the safety of its talc products:

   * The Company reiterates that none of the talc-related claims
against it have merit. The claims are premised on the allegations
that have been rejected by independent experts, as well as
governmental and regulatory bodies, for decades. Additional
information on the Company's position and the science supporting
the safety of talc is available at www.FactsAboutTalc.com.

"The talc claims asserted against the Company exemplify the
egregious impact on U.S. businesses from meritless litigation and
extreme judgments obtained by the plaintiffs' bar through forum
shopping, the distortion of scientific literature with junk
science, and the unregulated and surreptitious financing of product
litigation by financial institutions, including private equity and
sovereign wealth funds," Mr. Haas concluded.

Additional information regarding the Plan can be found here --
https://dm.epiq11.com/case/redrivertalc/info
   
                    About Johnson & Johnson

Johnson & Johnson -- https://www.jnj.com/ -- is an American
multinational, pharmaceutical, and medical technologies corporation
headquartered in New Brunswick, New Jersey, and publicly traded on
the New York Stock Exchange.




                    About LTL Management

LTL Management, LLC, is a subsidiary of Johnson & Johnson (J&J),
which was formed to manage and defend thousands of talc-related
claims and oversee the operations of Royalty A&M.  Royalty A&M owns
a portfolio of royalty revenue streams, including royalty revenue
streams based on third-party sales of LACTAID, MYLANTA/MYLICON and
ROGAINE products.

LTL Management filed a petition for Chapter 11 protection (Bankr.
W.D.N.C. Case No. 21-30589) on Oct. 14, 2021.  The case was
transferred to New Jersey (Bankr. D.N.J. Case No. 21-30589) on Nov.
16, 2021.  The Hon. Michael B. Kaplan is the case judge.  At the
time of the filing, the Debtor was estimated to have $1 billion to
$10 billion in both assets and liabilities.

The Debtor tapped Jones Day and Rayburn Cooper & Durham, P.A., as
bankruptcy counsel; King & Spalding, LLP and Shook, Hardy & Bacon
LLP as special counsel; McCarter & English, LLP as litigation
consultant; Bates White, LLC as financial consultant; and
AlixPartners, LLP, as restructuring advisor.  Epiq Corporate
Restructuring, LLC, is the claims agent.

An official committee of talc claimants was formed in the Debtor's
Chapter 11 case on Nov. 9, 2021.  On Dec. 24, 2021, the U.S.
Trustee for Regions 3 and 9 reconstituted the talc claimants'
committee and appointed two separate committees: (i) the official
committee of talc claimants I, which represents ovarian cancer
claimants, and (ii) the official committee of talc claimants II,
which represents mesothelioma claimants.

The official committee of talc claimants I tapped Genova Burns LLC,
Brown Rudnick LLP, Otterbourg PC and Parkins Lee & Rubio LLP as its
legal counsel.  Meanwhile, the official committee of talc claimants
II is represented by the law firms of Cooley LLP, Bailey Glasser
LLP, Waldrep Wall Babcock & Bailey PLLC, Massey & Gail LLP, and
Sherman Silverstein Kohl Rose & Podolsky P.A.

                 Re-Filing of Chapter 11 Petition

On Jan. 30, 2023, a panel of the Third Circuit issued an opinion
directing the Court to dismiss the 2021 Chapter 11 case on the
basis that it was not filed in good faith.  Although the Third
Circuit panel recognized that the Debtor "inherited massive
liabilities" and faced "thousands" of future claims, it concluded
that the Debtor was not in financial distress before the filing.

On March 22, 2023, the Third Circuit entered an order denying the
Debtor's petition for rehearing.  The Third Circuit entered an
order denying LTL's stay motion on March 31, 2023, and, on the same
day, issued its mandate directing the Bankruptcy Court to dismiss
the 2021 Chapter 11 Case.

The Bankruptcy Court entered an order dismissing the 2021 Case on
April 4, 2023.

Johnson & Johnson on April 4, 2023, announced that its subsidiary
LTL Management LLC (LTL) has re-filed for voluntary Chapter 11
bankruptcy protection (Bankr. D.N.J. Case No. 23-12825) to obtain
approval of a reorganization plan that will equitably and
efficiently resolve all claims arising from cosmetic talc
litigation against the Company and its affiliates in North
America.

In August 2023, U.S. Bankruptcy Judge Michael Kaplan in Trenton,
New Jersey, ruled that the second bankruptcy case should be
dismissed, ending J&J's second attempt to use bankruptcy to resolve
thousands of lawsuits alleging that its talc products sometimes
contained asbestos and caused mesothelioma and ovarian cancer.


JOHNSON & JOHNSON: Beasley Allen Says Slams 3rd Bankruptcy Plan
---------------------------------------------------------------
Beasley Allen Law Firm on May 2 disclosed that Johnson & Johnson
has proposed a $6.48 billion settlement in the talc-ovarian cancer
litigation, hoping to reach consensus for the deal with the tens of
thousands of women and families who have filed claims. If 75% of
the claimants agree to the proposal, the company could
"pre-package" the lawsuits through a third bankruptcy filing of a
subsidiary company.

The following is a statement in reaction to this effort by Andy
Birchfield, head of the Mass Torts section of the Beasley Allen Law
Firm in Montgomery, Alabama:

"J&J has twice tried and failed to subvert our bankruptcy system.
This is just the latest effort of a company with hundreds of
billions in assets desperately trying to avoid legal and financial
responsibility for decades of denial and deceit about the safety of
its products.

And with this latest scheme they are once again targeting their
customers -- not a group of faceless creditors but real people,
real families whose lives have been devastated simply because
Johnson & Johnson abused their trust.

But the company has once again miscalculated. These people, and the
law firms that are proud to represent them, will continue to fight.
This cynical attempt by J&J to break our collective resolve, bully
these victims and abuse our courts will not succeed."   



L.O.F. INC: Seeks Approval to Tap Kelley Kaplan & Eller as Counsel
------------------------------------------------------------------
L.O.F., Inc. seeks approval from the U.S. Bankruptcy Court for the
Southern District of Florida to employ Kelley Kaplan & Eller, PLLC
as its counsel.

The firm's services include:

     a. give advice to the Debtor with respect to its powers 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; and

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

The firm will be paid $495 per hour for attorney fees, $155 per
hour for paralegal fees, and a retainer of $27,500. In addition,
the firm will receive reimbursement for out-of-pocket expenses
incurred.

Craig Kelley, Esq., a partner at Kelley Kaplan & Eller, PLLC,
disclosed in a court filing that the firm is a "disinterested
person" pursuant to Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Craig I. Kelley, Esq.
     Dana Kaplan, Esq.
     Kelley Kaplan & Eller, PLLC
     1665 Palm Beach Lakes Blvd. Suite 1000
     West Palm Beach, FL 33401
     Tel: (561) 491-1200
     Fax: (561) 684-3773
     Email: craig@kelleylawoffice.com

              About L.O.F., Inc.

L.O.F., Inc., was founded in 1968 in Northwest Indiana as a retail
Recreational Vehicle sales operation. In 2011, the Company changed
its focus to replacement automotive and industrial products under
its brands such as Best In Auto, TruckChamp, Red Hound Auto, and
Polar Whale.

Debtor: L.O.F., Inc. in Wellington, FL 33414, filed its voluntary
petition for Chapter 11 protection (Bankr. S.D. Fla. Case No.
24-13350) on April 8, 2024, listing $1,198,800 in assets and
$8,259,975 in liabilities. Laszlo Kovach as president, signed the
petition.

Judge Mindy A. Mora oversees the case.

KELLEY KAPLAN & ELLER, PLLC serve as the Debtor's legal counsel.


LEWISBERRY PARTNERS: Voluntary Chapter 11 Case Summary
------------------------------------------------------
Debtor: Lewisberry Partners, LLC
        27 Nutt Road
        Phoenixville, PA 19460

Business Description: The Debtor is primarily engaged in leasing
                      buildings, dwellings, or other real estate
                      property to others.

Chapter 11 Petition Date: May 2, 2024

Court: United States Bankruptcy Court
       Eastern District of Pennsylvania

Case No.: 24-11496

Judge: Hon. Patricia M. Mayer

Debtor's Counsel: Albert A. Ciardi, III, Esq.
                  CIARDI CIARDI AND ASTIN
                  1905 Spruce Street
                  Philadelphia, PA 19103
                  Tel: (215) 557-3550
                  Email: aciardi@ciardilaw.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Richard J. Puleo as managing member.

A copy of the Debtor's list of 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/SD2MDDA/Lewisberry_Partners_LLC__paebke-24-11496__0001.0.pdf?mcid=tGE4TAMA


LEXARIA BIOSCIENCE: Expects $4.4M Proceeds From Warrants Exercise
-----------------------------------------------------------------
Lexaria Bioscience Corp. reported in a Form 8-K filed with the
Securities and Exchange Commission that on April 30, 2024, it
entered into a warrant exercise agreement with an existing
accredited investor to exercise in full an outstanding Common Stock
Purchase Warrant to purchase up to an aggregate of 2,917,032 shares
of the Company's common stock.  In consideration for the immediate
and full exercise of the Existing Warrant for cash, the Investor
received a new unregistered Common Stock Purchase Warrant to
purchase up to an aggregate of 2,917,032 shares of the Company's
common stock in a private placement pursuant to Section 4(a)(2) of
the Securities Act of 1933.  The New Warrant was issued to the
Investor for consideration of $0.125 per share for aggregate gross
proceeds of $364,629.

The New Warrant will become exercisable commencing at any time on
or after April 30, 2024, with an expiration date of Feb. 16, 2029,
with an exercise price per share equal to $4.75.  The Company
agreed to file a resale registration statement on Form S-1 or Form
S-3, if eligible, within 60 days with respect to the New Warrant
and the shares of common stock issuable upon exercise of the New
Warrant. The New Warrant includes beneficial ownership restrictions
that prevent the Investor from owning more than 9.99% of the
Company’s outstanding common stock at any time.

The gross proceeds to the Company from the Exercise are expected to
be approximately $4.7 million, prior to deducting estimated
offering expenses.

In connection with this transaction, the Company is required to
compensate H.C. Wainwright & Co., LLC, pursuant to a tail provision
contained in an engagement letter entered into on Feb. 14, 2024, in
an amount equal to 6.0% of the gross proceeds received from the
Existing Warrant exercises and issuance of the New Warrant and the
issuance of 102,097 warrants of the Company at an exercise price of
$5.9375.

                          About Lexaria

Lexaria Bioscience Corp. -- http://www.lexariabioscience.com-- is
a biotechnology company developing the enhancement of the
bioavailability of a broad range of fat-soluble active molecules
and active pharmaceutical ingredients using its patented
DehydraTECH drug delivery tecnnology.  DehydraTECH combines
lipophilic molecules or APIs with specific long-chain fatty acids
and carrier compounds that improve the way they enter the
bloodstream, increasing their effectiveness and allowing for lower
overall dosing while promoting healthier oral ingestion methods.

Lexaria Bioscience incurred a net loss of $6.71 million for the
year ended Aug. 31, 2023, a net loss of $7.38 million for the year
ended Aug. 31, 2022, a net loss and comprehensive loss of $4.19
million for the year ended Aug. 31, 2021, a net loss and
comprehensive loss of $4.08 million for the year ended Aug. 31,
2020, and a net loss and comprehensive loss of $4.16 million for
the year ended Aug. 31, 2019.

"Since inception, the Company has incurred significant operating
and net losses.  Net losses attributable to shareholders were $1.8
million and $3.1 million for the six months ended February 29,
2024, and February 28, 2023, respectively.  As of February 29,
2024, we had an accumulated deficit of $47.6 million.  We expect to
continue to incur significant operational expenses and net losses
in the upcoming 12 months.  Our net losses may fluctuate
significantly from quarter to quarter and year to year, depending
on the stage and complexity of our research and development (R&D)
studies and corporate expenditures, additional revenues received
from the licensing of our technology, if any, and the receipt of
payments under any current or future collaborations we may enter
into.  The recurring losses and negative net cash flows raise
substantial doubt as to the Company's ability to continue as a
going concern," the Company stated in its Quarterly Report for the
period ended Feb. 29, 2024.


MMA LAW FIRM: Hires Walker & Patterson P.C. as Counsel
------------------------------------------------------
MMA Law Firm, PLLC seeks approval from the U.S. Bankruptcy Court
for the Southern District of Texas to employ Walker & Patterson,
P.C. as counsel.

The firm will provide these services:

   -- advise and counsel the Debtor in performing the duties
required of the Debtor-In-Possession;

   -- prepare and file any necessary complaint or complaints to
recover property of the estate;

   --  render advice and counsel to the Debtor-In-Possession;

   -- prepare pleadings and documents for the use and sale of
property, prepare, negotiate and draft documents required for a
Plan of Reorganization;

   -- represent the Debtor-In-Possession at court hearings; and

   -- perform all other legal services which may be necessary to
carry-out the provisions of Title 11 of the United States Code.

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

The firm received from the Debtor a flat fee of $60,000.

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

The firm can be reached at:

     Johnie Patterson, Esq.
     Walker & Patterson, P.C.
     P.O. Box 61301
     Houston, TX 77208-1301
     Tel: (713) 956-5577
     Fax: (713) 956-5570
     Email: jjp@walkerandpatterson.com

              About MMA Law Firm, PLLC

MMA Law Firm PLLC is a law firm specializing in insurance claim
management, negotiation, and litigation.

MMA Law Firm PLLC sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Tex. Case No. 24-31596) on April 9,
2024. In the petition signed by Zach Moseley, as managing member,
the Debtor estimated assets between $100 million and $500 million
and estimated liabilities between $10 million and $50 million.

The Honorable Bankruptcy Judge Eduardo V. Rodriguez oversees the
case.

The Debtor is represented by Johnie Patterson, Esq. at WALKER &
PATTERSON, P.C.


N.E.L. TRUCKING: Seeks to Hire C. Scott Kirk as Counsel
-------------------------------------------------------
N.E.L. Trucking, Inc. seeks approval from the U.S. Bankruptcy Court
for the Eastern District of North Carolina to employ C. Scott Kirk,
Attorney at Law, PLLC as counsel.

The firm will provide these services:

   a. prepare on behalf of the Debtor all necessary applications,
complaints, answers, orders, reports, notices, plan of
reorganization, disclosure statement and any other documents
necessary for the Debtor's reorganization;

   b. perform all necessary legal services in connection with the
Debtor's reorganization. The services include, but are not limited
to, court appearances, settlement conferences, mediation, legal
research, reorganization strategies, and direction and general
strategy; and

   c. perform all other legal services for the Debtor which may be
necessary for a Chapter 11 case.

The firm will be paid at these rates:

     C. Scott Kirk       $350 per hour
     Paralegals          $100 per hour

The Debtor paid the firm a retainer of $7,500.

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

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

The firm can be reached at:

     C. Scott Kirk, Esq.
     C. Scott Kirk, Attorney at law, PLLC
     1025C Director Court
     Greenville, NC 27858

              About N.E.L. Trucking, Inc.

N.E.L. Trucking, Inc. operates in the general freight trucking
industry.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D.N.C. Case No. 24-01205) on April 11,
2024, with $330,000 in assets and $1,019,517 in liabilities.
Michael W. Miller, president and owner, signed the petition.

Judge Pamela W. Mcafee presides over the case.

C. Scott Kirk, Esq. at Scott Kirk represents the Debtor as legal
counsel.


NANO MAGIC: Board Appoints Rocket Mortgage Executive as Director
----------------------------------------------------------------
Nano Magic Inc. disclosed in a Form 8-K filed with the Securities
and Exchange Commission that on April 29, 2024, the board of
directors of the Company elected Casey Hurbis as a director.  Mr.
Hurbis is chief marketing officer at Rocket Mortgage, the flagship
brand within the Rocket Companies portfolio.  He oversees all
marketing initiatives for the company's in-house agency and assists
the marketing efforts for other successful businesses in Rocket
Companies, including Rocket Pro TPO and Rocket Homes, helping to
elevate these brands in their respective industries.  Under Casey's
leadership, Rocket Mortgage has earned two consecutive #1 rankings
atop the highly coveted USA Today Ad Meter, the leading ranking
platform for Super Bowl commercials.  Casey joined Rocket Mortgage
in 2017 after 24 years in automotive marketing, most recently
leading advertising and communications for FIAT, where he helped
successfully reintroduce the FIAT brand to American car buyers.
Mr. Hurbis is a graduate of Michigan State University.

                        About Nano Magic

Headquartered in Madison Heights, Michigan, Nano Magic Inc. --
www.nanomagic.com -- develops, commercializes and markets
nanotechnology powered consumer and industrial cleaners and
coatings to clean, protect, and enhance products for peak
performance.  Consumer products include lens and screen cleaners
and coatings, anti-fog solutions, and household and automobile
cleaners and protective coatings sold direct-to-consumer and in big
box retail.

Sterling Heights, Michigan-based UHY LLP, the Company's auditor
since 2019, issued a "going concern" qualification in its report
dated April 2, 2024, citing that the Company has recurring losses
from operations, negative cash flow from operations, and an
accumulated deficit.  These conditions raise substantial doubt
about the Company's ability to continue as a going concern.


NATIONWIDE MEDICAL: Case Summary & Five Unsecured Creditors
-----------------------------------------------------------
Debtor: Nationwide Medical Transportation Services, Inc.
          d/b/a Tri County Medical Transportation
        12760 Yardley Dr.
        Boca Raton, FL 33428

Business Description: The Debtor is a family owned and operated
                      medical transportation company offering
                      ambulatory and wheelchair services
                      specializing in workers compensation and
                      surgical and diagnostic clients.

Chapter 11 Petition Date: May 2, 2024

Court: United States Bankruptcy Court
       Southern District of Florida

Case No.: 24-14386

Judge: Hon. Mindy A. Mora

Debtor's Counsel: Jonathan T Crane, Esq.
                  FURR & COHEN
                  2255 Glades Road, Suite 419A
                  Boca Raton, FL 33431
                  Email: jcrane@furrcohen.com

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

Estimated Liabilities: $1 million to $10 million

The petition was signed by Debra L. Schulman as president.

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

https://www.pacermonitor.com/view/XHNKRYA/Nationwide_Medical_Transportation__flsbke-24-14386__0001.0.pdf?mcid=tGE4TAMA


NEW RUE21: Case Summary & 30 Largest Unsecured Creditors
--------------------------------------------------------
Lead Debtor: New rue21 Holdco, Inc.
             88 Commonwealth Drive
             Warrendale, PA 15086

Business Description: rue21 is a specialty fashion destination
                      that offers comfortable, trendy, and
                      practical apparel and accessories for all
                      genders.  With locations across the United
                      States, rue21 is well known for promoting
                      the latest trends at an affordable price
                      that does not require its customers to
                      sacrifice style for savings.  The Debtors
                      currently operate over 540 brick-and-mortar
                      stores located in various strip malls,
                      regional malls, and outlet centers
                      throughout the United States.  Additionally,
                      rue21 sells its merchandise online through
                      its e-commerce website, rue21.com.

Chapter 11 Petition Date: May 2, 2024

Court:               United States Bankruptcy Court
                     District of Delaware

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

    Debtor                                           Case No.
    ------                                           --------
    New rue21 Holdco, Inc.                           24-10939
    r21 Holdings, Inc.                               24-10940
    New rue21 Intermediate, Inc.                     24-10941
    New rue21, LLC                                   24-10942
    New RSC, LLC                                     24-10943
    r services llc                                   24-10944

Judge:               Hon. Brendan Linehan Shannon

Debtors'
General
Bankruptcy
Counsel:             Rachel C. Strickland, Esq.
                     Andrew S. Mordkoff, Esq.
                     Joseph R. Brandt, Esq.
                     Jessica D. Graber, Esq.
                     WILLKIE FARR & GALLAGHER LLP
                     787 Seventh Avenue
                     New York, New York 10019
                     Tel: (212) 728-8000
                     Fax: (212) 728-8111
                     Email: rstrickland@willkie.com
                            amordkoff@willkie.com
                            jbrandt@willkie.com
                            jgraber@willkie.com

Debtors'
Delaware
Bankruptcy
Counsel:             Edmon L. Morton, Esq.
                     Matthew B. Lunn, Esq.
                     Shane M. Reil, Esq.
                     Carol E. Cox, Esq.
                     YOUNG CONAWAY STARGATT & TAYLOR, LLP
                     Rodney Square
                     1000 North King Street
                     Wilmington, Delaware 19801
                     Tel: (302) 571-6600
                     Fax: (302) 571-1253
                     Email: emorton@ycst.com
                            mlunn@ycst.com
                            sreil@ycst.com
                            ccox@ycst.com

Debtors'
Restructuring
Advisor:            RIVERON CONSULTING LLC
                    461 5th Avenue, 12th floor
                    New York, NY 10017

Debtors'
Notice,
Claims,
Solicitation &
Balloting
Agent:              KROLL RESTRUCTURING ADMINISTRATION LLC
                    55 East 52nd Street, 17th
                    Floor, New York, NY 10055

Estimated Assets: $100 million to $500 million

Estimated Liabilities: $100 million to $500 million

The petitions were signed by Michele Pascoe as interim chief
executive officer.

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

https://www.pacermonitor.com/view/6X6AH4A/New_rue21_Holdco_Inc__debke-24-10939__0001.0.pdf?mcid=tGE4TAMA

Consolidated List of Debtors' 30 Largest Unsecured Creditors:

   Entity                          Nature of Claim    Claim Amount

1. Hybrid Promotions, LLC               Trade           $4,432,966
10700 Valley View St
Cypress, CA 90630
Attn: Stephen Sheer
Phone: (714) 952‐3866
Email: ssheer@hybridapparel.com

2. Mark Edwards Apparel, Inc.           Trade           $2,806,287
848 Rue Jeanne-Mance
Montreal, QC H2P 1L5, Canada
Attn: Marla Kurtzman
Phone: (514) 388‐2353
Email: marla.kurtzman@markedwards.com

3. Salesforce.com, Inc.              Professional       $2,590,575

415 Mission St 3rd Floor               Services
San Francisco, CA 94105
Attn: Catherine Harsono
Phone: (800) 667‐6389
Email: charsono@salesforce.com

4. Brooklyn Cloth LLC                   Trade           $2,403,397
1385 Broadway Floor 16
New York, NY 10018
Attn: Daron Jacob
Phone: (212) 221-4700
Email: daron@brooklyncloth.com

5. UCrave Inc.                          Trade           $1,766,467
209 W 38th St Suite 1105
New York, NY 10018
Attn: Vida Wang
Phone: (917) 291-0075
Email: vida@ucraveinc.com

6. Alone Again Studio, LLC              Trade           $1,755,948
1 Via Belorado
San Clemente, CA 92672
Attn: Shawn Brown
Phone: (858) 336-5210
Email: shawn@aloneagainstudio.com

7. MDM25 Apparel Inc.                   Trade           $1,751,330
1 California St
Hicksville, NY 11801
Attn: Catherine Liu
Phone: (718) 249-9295
Email: catherine@dm12trading.com

8. Just Polly Inc.                      Trade           $1,632,166
525 7th Ave
New York, NY 10018
Attn: Jamie Stuart
Phone: (901) 779-4885
Email: Jamie@justpollyinc.com

9. Merch Traffic, LLC                   Trade           $1,530,950
129 W 29th St
Floor 11
New York, NY 10001
Attn: Tom Bennett
Phone: (917) 859‐9024
Email: tombennett@merchtraffic.com

10. FedEx Billing Online                Trade           $1,320,175
FedEx P.O. Box 371461
Pittsburgh, PA 15250
Attn: Monica Fronzaglio
Phone: (800) 463‐3339
Email: monica.fronzaglio@fedex.com

11. Cushman & Wakefield             Professional        $1,123,810
Solutions, LLC                        Services
128 N. First St
Colwich, KS 6703
Attn: Elizabeth Cocuzza
Phone: (919) 789‐4255
Email: elizabeth.cocuzza@cushwake.com

12. Sweet Apparel Inc.                  Trade             $884,569
1410 Broadway
New York, NY 10018
Attn: Joseph Hamra
Phone: (347) 370‐2093
Email: yossi818@yahoo.com

13. Hold This, Inc. dba Goodie Two      Trade             $840,761
Sleeves
9400 Lurline Ave Suite C
Chatsworth, CA 91311
Attn: Jason Hallock
Phone: (310) 502‐0251
Email: jason@goodietwosleeves.com

14. Frontstreet Facility             Professional         $839,653
Solutions, Inc.                        Services
4170 Veterans Memorial Hwy
Bohemia, NY 11716
Attn: Skip Warner
Phone: (631) 750‐4000
Email: swarner@frontstreetfs.com

15. Saramax Apparel, Inc.               Trade             $760,972
1410 Broadway Floor 4
New York, NY 10018
Attn: Eddie Betesh
Phone: (718) 913‐9990
Email: ebetesh@saramax.com

16. First Insight, Inc.                 Trade             $720,158
2000 Ericsson Dr Suite 200
Warrendale, PA 15086
Attn: Bob Culhane
Phone: (724) 759‐7141
Email: bob.culhane@firstinsight.com

17. Gneiss, LLC                         Trade             $602,623
450 Barell Ave
Carlstadt, NJ 07072
Attn: Mike Jeong
Phone: (201) 496-6212
Email: mikej@rebelmindsus.com

18. Aptos, LLC                       Professional         $595,453
11175 Cicero Dr Suite 650              Services
Alpharetta, GA
Alfred Lapointe
Phone: (440) 622‐7339
Email: alfred.lapointe@aptos.com

19. Nite Fox LLC                        Trade             $595,147
9211 Dale Ln Ct
White Settlement, TX 76108
Attn: Michael Cohen
Phone: (817) 932-1300
Email: Michael@cocobrands.com

20. Bravado International Group         Trade             $482,333
Merchandising Services, Inc.
1755 Broadway 2nd Floor
New York, NY 10019
Attn: Karin Kerns
Phone: (856) 432-3700
Email: Karin.Kerns@umusic.com

21. Ven Bridge (HK) Co.                 Trade             $457,979
Duhui Rd Shan Ghai
BLDG #90 NO. 2338
Shanghai, China CandyDong
Attn: Sean Gogarty
Phone:(415) 265-2537
Email: spgtextiles@gmail.com

22. Icer Basketball LLC                Trade              $441,220
1385 Broadway Floor 16
New York, NY 10018
Attn: Daron Jacob
Phone: (212) 221-4700
Email: daron@brooklyncloth.com

23. TSC Miami                          Trade              $437,431
16085 NW 52nd Ave
Miami Gardens, FL 33014
Attn: Steven Nadler
Phone: (305) 622-6760
Email: Steven@mlgbrands.com

24. A&G Realty Partners LLC        Professional           $434,686
445 Broadhollow Rd Suite 410         Services
Melville, NY 11747
Attn: Jon Graub
Phone: (267) 228‐7808
Email: jon@agrep.com

25. DTiQ Services Inc.                Trade               $433,027
111 Speen St Suite 550
Framingham, MA 01701
Attn: John Donnelly III
Phone: (800) 933-8388
Email: jdonnelly@dtiq.com

26. Bioworld Merchandising, Inc.      Trade               $412,973
1159 Cottonwood Ln
Irving, TX 75038
Attn: Julie Kramer
Phone: +1 972-488-0655
Email: juliek@bioworldmerch.com

27. C-Life Group, Ltd.                Trade               $408,695
1385 Broadway Suite 300
New York, NY 10018
Attn: Hymie Shamah
Phone: (917) 679-6180
Email: hymie.shamah@c-lifegroup.com

28. People Look Inc.                  Trade               $396,729
20 Enterprise Ave N
Seacaucus, NJ 07094
Attn: Kathy Cho
Phone:+1 347-834-1723
Email: kathyc@igbenterprises-usa.com

29. Sandy Alexander Inc.           Professional           $381,233
200 Entin Road                       Services
Clifton, NJ 07014
Attn: Michael Moskowitz
Phone: (973) 470-8100
Email: mm@sandyinc.com

30. OK Originals Ltd.                 Trade               $350,082
389 5th Ave Suite 800
New York, NY 1001
Attn: Peter Kaplan
Phone: (212) 683-3554
Email: pkaplan@okoriginals.com


ORCHARD ENTERPRISES: Seeks to Hire Budgen Law as Counsel
--------------------------------------------------------
Orchard Enterprises, LLC d/b/a Orchard Enterprises Global, LLC
seeks approval from the U.S. Bankruptcy Court for the Middle
District of Florida to employ Budgen Law as counsel.

The firm will provide these services:

   a. prosecute and defend any causes of action on behalf of the
Debtor; prepare, on behalf of the Debtor, all necessary
applications, motions, reports and other legal papers;

   b. assist in the formulation of a plan of reorganization; and

   c. provide all other services of a legal nature.

The firm will be paid that the rate of $175 to $475 per hour.

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

L. Todd Budgen, Esq., a partner at Budgen Law, 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:

     L. Todd Budgen, Esq.
     Budgen Law
     P.O. Box 520546
     Longwood, FL 32752
     Tel: (407) 481-2888
     Email: tbudgen@mybankruptcyfirm.com

              About Orchard Enterprises, LLC

Orchard Enterprises, LLC d/b/a Orchard Enterprises Global, LL,
filed a Chapter 11 bankruptcy petition (Bankr. M.D. Fla. Case No.
6:24-bk-01198-TPG) on March 12, 2024, disclosing under $1 million
in both assets and liabilities. The Debtor hires Budgen Law as
counsel.


PARKWAY GENERATION: S&P Affirms 'B+' Rating on Term Loan B
----------------------------------------------------------
S&P Global Ratings affirmed its 'B+' rating on Parkway Generation
LLC's (Parkway) senior secured debt and revised the recovery rating
to '2', which indicates substantial (70%-90%; rounded estimate 85%)
recovery in a default scenario, from '1'.

Total pro forma debt at Parkway includes a $1.1 billion term loan B
(TLB), $143 million term loan C (TLC), and $100 million revolving
credit facility (RCF).

The negative outlook reflects the possibility that the project
could further underperform, which would lead to a
higher-than-expected TLB balance at maturity.

Parkway is an eight-asset power portfolio with 4,805 megawatts (MW)
nameplate capacity in the Eastern Mid-Atlantic Area Council (EMAAC)
and Mid-Atlantic Area Council zones of the PJM. The project's
assets operate on a merchant basis and sell power into the Public
Service Enterprise Group Inc. (PSEG) and Potomac Electric Power Co.
zones of PJM.

An affiliate of Arclight Capital Partners LLC (Arclight) entered
into an agreement to acquire the portfolio of assets from PSEG in
February 2022. Arclight funded the acquisition with a mix of equity
and $1.14 billion of debt.

Key strengths

-- The project has leverage of about $254 per kilowatt (/kW),
significantly lower on a per-kW basis than that of several projects
with operations in PJM that S&P rates. Its leverage measure
includes the TLB and TLC. The TLC typically supports standby
letters of credit and funds restricted cash retained by the
business.

-- All assets except Keys Energy Center (Keys) are in EMAAC, and
capacity prices in that region have a premium above the regional
transmission organization price due to transmission constraints.
About 30% of the portfolio's cash flow is expected to come from
known capacity prices through May 2025 and Keys' seven-year
fixed-price capacity sales agreement through May 2026.

-- Parkway's two main facilities, Keys and Sewaren, are recent new
builds with long forecast asset lives that employ advanced turbine
technology, leading to very competitive heat rates.

-- The project's dual-fuel assets should benefit from upside
potential from oil-fired production during extreme weather
conditions.

-- Term loan add-on is leverage neutral, although S&P now expects
a higher debt balance at maturity.

The $25 million total add-on (about $22 million in TLB and $3
million in TLC) will provide additional liquidity and add a
commensurate amount to the debt balance at maturity. The proceeds
from the TLB will be used to repay the RCF and the TLC proceeds
will bolster cash collateral. S&P said, "We don't believe the
additional interest expense will materially affect debt service
coverage ratios (DSCRs); however, we expect to see a negative
impact on recovery due to the higher debt balance, resulting in a
downward revision in our recovery rating to '2' (rounded estimate:
85%) from '1' (rounded estimate: 90%)."

At the same time, S&P's outlook on Parkway remains negative due to
ongoing operational and financial pressures that severely limit its
ability to sweep. As a result, if the project was forced to draw
further on its revolver to maintain liquidity, which would result
in a longer period with no sweeps, debt could be higher than
expected at maturity.

Liquidity pressure from a fully drawn revolver is alleviated by the
add-on and HRCO prepaid premiums.

Parkway fully drew the $100 million revolver in the first quarter
of 2024. The $22 million TLB add-on and about $39 million in HRCO
premiums will go toward repaying the revolver, providing about $60
million in capacity. The elevated draw was a result of weaker
first-quarter performance, Regional Greenhouse Gas Initiative
compliance costs realized during the quarter, and an effort to
maintain covenant DSCRs. Although the RCF draw is symptomatic of
weaker financial performance, S&P considers liquidity as adequate,
supported by the add-on and the HRCO premiums.

S&P views the HRCO as a supportive of liquidity in the near term.
The HRCO is 100 MW notional with a heat rate of 7.2 million British
thermal units per megawatt (MMBtu/MW), running from November 2024
to October 2027. Moreover, the option reference power price hub is
PSEG and the gas hub is TETCO M3. The premiums have been prepaid
and the project received them in early April 2024. The HRCO
provides some downside protection in the form of premiums received,
and at the same time, limits the project's upside in a widening
spark spread environment.

Although the HRCO notional amount of 100 MW is small relative to
the portfolio (4,805 MW), there are two assets that have low enough
heat rates to keep Parkway in the money, Keys (7.0 MMBtu/MW) and
Sewaren (6.8 MMBtu/MW), representing 1,299 MW total capacity. There
is basis risk for Parkway embedded in the option, especially since
Keys is in the Pepco price hub. Parkway does have optionality,
however, given it is a financial, portfolio-wide HRCO.

Very robust 2024 hedging program provides solid near-term cash flow
visibility.

Parkway has hedged about 70% of generation, or more than 90% of
forecast energy margin for 2024, providing excellent cash flow
visibility. The hedged sparks of about $16 per megawatt-hour on a
weighted-average basis are broadly in-line with S&P's expectations.
Parkway also has hedges in 2025 and 2026, albeit at low levels, and
we expect the project will continue to roll its hedging program
forward, increasing 2025 hedging.

The negative outlook reflects the possibility that the project
could underperform S&P's base-case scenario in the next six-12
months due to materially lower capacity factors, spurred by
operational issues or lower-than-expected spark spreads. S&P does
not expect any sweeps in 2024 and 2025.

S&P could lower the rating if the project's TLB balance at maturity
is higher than its forecast $840 million, and it envisions
liquidity risks. This could stem from:

-- Weaker realized spark spreads or lower PJM capacity prices for
delivery year 2025-2026 and beyond;

-- Unplanned outages that substantially affect generation;

-- Economic factors in which the power plants are regularly kept
at minimum load;

-- The project's excess cash flow doesn't translate into debt
paydown as we expect;

-- Higher-than-expected capital expenditures (capex); or
Increased RGGI costs not offset by other financial factors.

S&P could revise the outlook to stable if Parkway realizes
stronger-than-expected cash flow, which could be spurred by
higher-than-expected spark spreads or capacity prices, while
maintaining good operational performance.



PARTNERS IN HOPE: Hires Quick Group LLC as Forensic Accountant
--------------------------------------------------------------
Partners In Hope, Inc. seeks approval from the U.S. Bankruptcy
Court for the District of South Carolina to employ Quick Group, LLC
as forensic accountant.

The firm will assist the Debtor's long term with its books and
records, prepare its tax returns, and investigate into forensic
matters.

The firm will be paid at the rate of $180 per hour.

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

Franklin E. Worrell, a partner at Quick Group, LLC, disclosed in a
court filing that the firm is a "disinterested person" as the term
is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Franklin E. Worrell
     Quick Group, LLC
     825 Lowcountry Blvd., Ste. 205
     Mt. Pleasant, SC 29465
     Tel: (843) 737-2705

              About Partners In Hope, Inc.

Partners In Hope, Inc. owns an assisted living facility located at
Loris Oaks, 260 Watson Heritage Rd, Loris SC 29569 valued at $12
million.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Codee (Bankr. D. S.C. Case No. 24-00935) on March 13,
2024. In the petition signed by Terry Mclean, treasurer, the Debtor
disclosed $24,501,256 in assets and $16,893,875 in liabilities.

Jane H. Downey, Esq., at BAKER DONELSON, represents the Debtor as
legal counsel.


PRECIPIO INC: Terminates Culain Capital Factoring Agreement
-----------------------------------------------------------
Precipio Inc. disclosed in a Form 8-K filed with the Securities and
Exchange Commission that on April 30, 2024, it terminated the
Factoring Agreement with Culain Capital Funding, LLC, dated March
23, 2023.  Precipio did not incur any early termination penalties
in connection with the termination of the Factoring Agreement.

                          About Precipio

Omaha, Nebraska-based Precipio, Inc., formerly known as
Transgenomic, Inc. -- http://www.precipiodx.com/-- is a healthcare
solutions company focused on cancer diagnostics.  Its business
mission is to address the pervasive problem of cancer misdiagnoses
by developing solutions to mitigate the root causes of this problem
in the form of diagnostic products, reagents, and services.

New Haven, CT-based Marcum LLP, the Company's auditor since 2016,
issued a "going concern" qualification in its report dated March
29, 2024, citing that the Company has incurred significant losses
and needs to raise additional funds to meet its obligations and
sustain its operations.  These conditions raise substantial doubt
about the Company's ability to continue as a going concern.


Q AND Q REALTY: Case Summary & 12 Unsecured Creditors
-----------------------------------------------------
Debtor: Q and Q Realty, L.L.C.
        95-02 35th Avenue
        Jackson Heights, NY 11372

Business Description: Q and Q Realty is a Single Asset Real Estate

                      debtor (as defined in 11 U.S.C. Section
                      101(51B)).  The Debtor is the owner of
                      a commercial property (consisting of six
                      units) located at 95-02 35th Avenue,
                      Jackson Heights, New York 11372 valued at
                      $5 million.

Chapter 11 Petition Date: May 2, 2024

Court: United States Bankruptcy Court
       Eastern District of New York

Case No.: 24-41893

Judge: Hon. Jil Mazer-Marino

Debtor's Counsel: Steven Amshen, Esq.
                  PETROFF AMSHEN LLP
                  1795 Coney Island Avenue
                  Third Floor
                  Brooklyn, NY 11230
                  Tel: (718) 336-4200
                  Fax: (718) 336-4242
                  Email: bankruptcy@petroffamshen.com

Total Assets: $5,001,311

Total Liabilities: $6,310,592

The petition was signed by Juan Galvan as sole member.

A full-text copy of the petition containing, among other items, a
list of the Debtor's 12 unsecured creditors is available for free
at PacerMonitor.com at:

https://www.pacermonitor.com/view/C3X5HXY/Q_AND_Q_REALTY_LLC__nyebke-24-41893__0001.0.pdf?mcid=tGE4TAMA


QUALITY CARE: Ombudsman Hires Rimon P.C. as Counsel
---------------------------------------------------
Patient Care Ombudsman of Quality Care Physical Therapy, PC seeks
approval from the U.S. Bankruptcy Court for the Eastern District of
New York to employ Rimon P.C. as counsel.

The firm will provide these services:

   a. provide the Debtor with legal advice with respect to his
duties, obligations, and powers as PCO during the continuance of
the Debtor's case; and

   b. represent the PCO as an interested party in connection with
any proceedings in the bankruptcy case which affects the rights of
the PCO and the patients of the Debtor.

The firm will be paid at these rates:

     Attorneys           $350 to $850 per hour
     Paralegals          $175 to $275 per hour

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

Ronald J. Friedman, Esq., a partner at Rimon P.C., disclosed in a
court filing that the firm is a "disinterested person" as the term
is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Ronald J. Friedman, Esq.
     Rimon P.C.
     100 Jericho Quadrangle, Suite 300
     Jericho, NY 11753
     Tel: (516) 479-6300

              About Quality Care Physical Therapy, PC

Quality Care Physical Therapy, P.C. sought protection under Chapter
11 of the U.S. Bankruptcy Code (Bankr. E.D.N.Y. Case No. 24-40865)
on February 27, 2024, with up to $50,000 in assets and up to
$500,000 in liabilities.

Judge Nancy Hershey Lord presides over the case.

Brian J. Hufnagel, Esq., at Morrison Tenenbaum, PLLC represents the
Debtor as legal counsel.


QUIRCH FOODS: S&P Affirms 'B' Issuer Credit Rating, Outlook Stable
------------------------------------------------------------------
S&P Global Ratings affirmed its 'B' issuer credit rating on Quirch
Foods Holdings LLC.

The stable outlook reflects the company's good performance, free
cash flow generation expectations, and good operating track record
despite its high leverage. As part of this review, S&P updated its
outlook and supplemented its rating triggers with funds from
operations (FFO) to cash interest coverage requirements because S&P
views this as a relevant metric for a potential rating change.

S&P said, "We corrected an error in our adjusted debt calculation
for Quirch Foods Holdings LLC. We are once again including the
preferred equity issued by the company's parent entity in our
calculation, which we assessed as a debt-like obligation of Quirch
at the time of the initial rating in accordance with our non-common
equity criteria. Due to an error, we did not include the preferred
equity in our adjusted debt calculations for the company following
the original rating release.

"As we noted in our October 6, 2020 original release, we treat the
payment-in-kind (PIK) preferred equity issued by Quirch's parent
company to its investor group as if it were a debt obligation of
Quirch given the potential for future re-leveraging. The optional
redemption feature of the parent's preferred equity is also not
supportive of equity treatment under our criteria. However, we also
note certain semi-permanent features of the PIK instrument,
including its subordination, lack of credit rights, and the
restrictions on transfer, as well as the alignment of interests
between the parent entity's common and preferred investors given
the proportional allocation of PIK preferred equity among them. The
correction adds about 0.8x to our adjusted debt to EBITDA
calculation for Quirch in the most recent period, which reflects
the outstanding preferred equity at its parent.

"The stable outlook reflects our expectation that Quirch's debt to
EBITDA will be about 7x, before declining to the mid-6x area, while
it maintains FFO to cash interest coverage of approximately 2x."

S&P could lower its rating on Quirch if:

-- S&P expects S&P Global Ratings-adjusted debt to EBITDA of about
7x or more on a sustained basis and believe FFO to cash interest
coverage will approach 1.5x; or

-- S&P expects free operating cash flow to be negligible on a
sustained basis.

Although unlikely over the next 12 months, S&P could upgrade Quirch
if:

-- S&P expects it to sustain FFO to cash interest of at least 2.5x
and debt to EBITDA of 5x or less, supported by good operating
performance and a more-conservative financial policy; or

-- S&P takes a more-favorable view of its competitive position
because management substantially improves its operations while
expanding its profit margins.



RACKSPACE TECHNOLOGY: Moody's Affirms 'Caa1' CFR, Outlook Negative
------------------------------------------------------------------
Moody's Ratings affirmed the Caa1 corporate family rating and
Caa1-PD probability of default rating of Rackspace Technology
Global, Inc. (Rackspace), an end-to-end, hybrid, multicloud and AI
solutions company. Moody's assigned B2 ratings to the $375 million
backed senior secured First Lien First Out revolving credit
facility expiring May 2028 and $275 million backed senior secured
First Lien First Out term loan B due May 2028. Moody's assigned
Caa1 ratings to $1.7 billion backed senior secured First Lien
Second Out term loan B due May 2028 and $364 million senior secured
First Lien Second Out notes due May 2028. The borrower of the new
debt obligations is Rackspace Finance, LLC, a subsidiary of
Rackspace Technology Global, Inc. Moody's downgraded the
Rackspace's existing senior secured term loan B due February 2028
and 3.5% Senior Secured Notes due February 2028 to Caa3 from B3
reflecting its subordination to the new debts. Moody's also
affirmed Rackspace's existing 5.375% Senior Unsecured Notes due
December 2028 at Caa3. Rackspace's existing B3 $375 million senior
secured revolving credit facility expiring August 2025 was
terminated, and Moody's withdrew the rating. The speculative grade
liquidity rating (SGL) remains unchanged at SGL-2. The outlook of
Rackspace Technology Global, Inc. was maintained at negative, and
the outlook for Rackspace Finance, LLC is negative.

The assignment of new debt ratings follows Rackspace's completion
of a series of exchange offers for its existing Senior Secured term
loan due February 2028, Senior Secured notes due February 2028, and
Senior Unsecured Notes due December 2028. After completion, $62
million of Senior Secured term loan due February 2028, $44 million
of Senior Secured notes due February 2028 and $128 million of
Senior Unsecured notes due December 2028 remain outstanding.

The affirmation of the Caa1 CFR is based on Rackspace's improved
financial profile after completion of the exchange offers,
including reduced interest expense and debt to EBITDA (pro-forma
for the exchange offers) declining about a full turn to 11.4x (9.2x
when adding back restructuring and transformation expenses) as of
year-end 2023. The ratings affirmation and negative outlook also
reflects Moody's expectation over the next 12 months that revenue
will decline in the mid-single-digit percentages, debt to EBITDA
will remain high, free cash flow will remain negative, but cash
balances and a fully available revolver are more than sufficient to
fund free cash flow deficits during the period. Rackspace expects
recent private cloud bookings growth trends to continue which
should drive private cloud segment revenue to stabilize in the
second half of this year. If Rackspace is successful in executing
its operating plan, Moody's expects Rackspace will grow revenue and
earnings in 2025 but that debt to EBITDA will remain very high.

All financial metrics cited reflect Moody's standard adjustments
unless otherwise noted.

RATINGS RATIONALE

Rackspace's Caa1 CFR reflects high risks to the sustainability of
its business model, declining revenue trends, persistent margin
pressures, weak free cash flow, high debt to EBITDA that Moody's
expects to increase in 2024, and intensely competitive end markets
which include much larger traditional system integrators and
smaller and more nimbly focused digital systems integrators
providing consultation and implementation services. Rackspace faces
execution risks associated with its pivot to an unproven strategy
targeting higher margin public cloud services first with only a
secondary focus on low profitability public cloud infrastructure
resale, the latter having been Rackspace's lead offering in recent
years. Rackspace's business strategy may result in a longer public
cloud services sales cycle and more revenue variability, and its
renewed focus on its legacy private cloud services business could
increase capital intensity. This private cloud effort aims to drive
meaningful and profitable revenue growth from more regulated
industry verticals potentially less suited for the full migration
of all IT workloads to the public cloud, such as healthcare,
technology and financial services. Private cloud bookings for 2023
increased 20% from the prior year, proving Rackspace is making some
progress in its turnaround. Rackspace's new capital structure
reduces debt to EBITDA and interest expense which better positions
the company to generate free cash flow in 2025 if Rackspace
succeeds in its turnaround.

The ratings for the debt instruments reflect the overall
probability of default rating of Rackspace, reflected in the
Caa1-PD probability of default rating (PDR), an average family loss
given default (LGD) rate of 50% and the priority ranking of the
debt instruments in the capital structure. Debt capital consists of
a $375 million First Lien First Out revolver expiring May 2028,
$275 million First Lien First Out term loan due May 2028, $1.7
billion First Lien Second term loan due May 2028, $364 million
First Lien Second Out notes due May 2028, $62 million Senior
Secured term loan due February 2028, $44 million Senior Secured
notes due February 2028 and $128 million Senior Unsecured notes due
December 2028. The B2 ratings of the First Lien First Out debts,
two notches above Rackspace's Caa1 CFR, reflect the repayment
priority above the First Lien Second Out debts, Senior Secured
debts, and Senior Unsecured notes. The Caa1 ratings of the First
Lien Second Out debts, in line with the Caa1 CFR, reflect the vast
majority of debt relative to the overall capital structure and its
effective repayment subordination to Rackspace's First Lien First
Out debts. The Caa3 ratings of the Senior Secured debts and Senior
Unsecured notes, two notches below the Caa1 CFR, reflects its
effective repayment subordination to Rackspace's First Lien First
Out and First Lien Second Out debts.

Rackspace's SGL-2 speculative grade liquidity rating reflects good
liquidity, supported by cash balances of $197 million as of
December 31, 2023 and full availability under its new $375 million
revolving credit facility expiring May 2028. External liquidity is
further supported by a receivables facility with a maximum limit of
$300 million that expires September 2026, which had $224 million
drawn as of December 31, 2023.  During the currently high interest
rate environment, Rackspace's $2 billion of floating rate debt
benefits from a $1.35 billion interest rate hedge expiring February
2026. Despite Moody's projection of negative free cash flow over
the next 12 months, Moody's expects that cash balances and external
liquidity sources are more than sufficient to fund free cash flow
deficits over the next 12 months. Revolver borrowings are subject
to a Net Super-Priority leverage ratio test that cannot exceed 5x
if utilization exceeds 35% ($131.25 million), and Moody's expects
Rackspace to maintain compliance over the next 12 months if it were
to be tested.

The negative outlook reflects the execution risks associated with
the company's business strategy shift to a still-to-be-proven
business model from a previous multi-year business strategy as it
confronts declining revenue trends and margin pressures. Over the
next 12 months, Moody's expects that debt to EBITDA will remain
very high and free cash flow will remain negative.

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

Moody's could upgrade Rackspace's ratings if operating performance
improves sufficiently and sustainably, and if debt to EBITDA is
sustained below 6x and free cash flow is positive.

Moody's could downgrade Rackspace's ratings if revenue and
operating performance decline beyond Moody's expectations for 2024
(including private cloud revenue not stabilizing in the second
half) or deteriorates further in 2025, margins remain under
pressure or free cash flow or liquidity deteriorates. Any concerns
over the long term viability of the capital structure, including
but not limited to additional transactions that could result in, in
Moody's interpretation, further distressed exchanges, could lead to
a downgrade of the ratings. In addition, the ratings could be
further downgraded if there is deterioration of Rackspace's
competitive market positioning irrespective of its credit metrics.

Based in San Antonio, Texas, Rackspace (NASDAQ: RXT) combines its
broad IT industry expertise with leading technologies across
applications, data and security to deliver end-to-end multicloud
solutions. The company's 100,000-plus customer base is accessed
through a network presence in more than 60 markets around the
world.

The principal methodology used in these ratings was Communications
Infrastructure published in February 2022.


RACKSPACE TECHNOLOGY: S&P Raises ICR to 'B-' on Restructuring
-------------------------------------------------------------
S&P Global Ratings raised its issuer credit rating on Rackspace
Technology Global Inc. to 'B-' from 'SD' and its issue-level rating
on its existing senior secured debt and unsecured notes to 'CCC'
from 'D'.

At the same time, S&P assigned its 'B+' issue-level rating and '1'
recovery rating to the company's new FLFO debt and its 'B-'
issue-level rating and '3' recovery rating to the new first-lien,
second-out (FLSO) debt issued by Rackspace Finance LLC.

The negative outlook reflects the risk that S&P will lower its
rating on the company if it experiences operational missteps and
fails to improve its leverage and cash flow generation such that
S&P concludes its capital structure is unsustainable.

Rackspace recently completed a series of debt restructurings that
helped reduce its debt balances and annual interest expense. The
company also bolstered its liquidity by raising a new $275 million
super-priority first-lien, first-out (FLFO) loan.

S&P said, "We expect Rackspace's leverage will remain high near 9x
following these transactions. However, we believe the
restructurings have increased the company's financial flexibility
and provided it with the necessary liquidity to advance the ongoing
growth initiatives in its private and public cloud segments, which
have already led to sequential increases in its bookings and sales
pipeline over the last few quarters. We view these growth
initiatives as the primary support for Rackspace's operating and
deleveraging prospects."

Rackspace's reduced debt burden, lower interest expense, and
improved liquidity position provide it with greater financial
flexibility. The company implemented several structural changes in
fiscal year 2023 to improve the performance of its business. In its
private cloud business, Rackspace's strategy targeted medium-size
enterprise customers in the public, financial services, and health
care verticals that are data sensitive and need to modernize their
information technology (IT) infrastructure to improve security,
reduce operating expenses, and lower capital investments due to the
recent regulations around data privacy and sovereignty. In its
public cloud business, the company deemphasized its low-margin
infrastructure resale volumes in favor of higher-value service
offerings in areas aligned with the digital transformation, such as
data, cloud, and generative artificial intelligence (AI).
Management also shifted a portion of its workforce offshore,
implemented changes in its go-to-market strategy, and invested in
its salesforce so they are better equipped to sell these services.

S&P said, "Although the company took action on many of these items,
we believe its turnaround will still require significant
investment. That said, the recently completed debt restructurings
helped Rackspace reduce its debt balance and annual interest
expense. The company also raised $275 million of new super-priority
FLFO loans to bolster its liquidity. Although we expect the
company's leverage will remain high at near 9x--based on its
projected debt balance of roughly $2.6 billion--we believe it has
the liquidity to continue to advance its growth initiatives, given
its access to more than $700 million of liquidity ($350 million of
cash, full borrowing capacity on its new RCF and access to its AR
securitization facility) and lack of any upcoming debt maturities
until 2028. Still, we view Rackspace as having a very limited
cushion for an underperformance relative to these expectations."

Rackspace performance weakened in 2023, reflecting limited benefits
from its turnaround strategy. The company's revenue declined by
8.5% and 5%, respectively, for the fourth quarter and full year of
fiscal year 2023 (the three- and 12-months ended Dec. 31, 2023).
These declines reflected a decrease in Rackspace's private cloud
revenue, which decreased by 14% and 12%, respectively, in the
fourth quarter and full year due to customers rolling off its older
private-cloud offerings, such as legacy OpenStack. The company's
public cloud revenue declined by 5% in the fourth quarter but rose
modestly for the full year, which reflected continued cyclical
headwinds in IT services as well as structural changes.

The company strongly increased the bookings in its higher-margin
private cloud segment--increasing 86% sequentially and 96% year
over year in 2023--supported by the early success of its new
strategy. Rackspace's overall backlog also expanded significantly,
rising by 188% over the prior year. On the other hand, the
company's public cloud bookings remained challenged because
economic uncertainty led to demand headwinds and elongated the
sales cycle, which S&P expects will be temporary.

S&P said, "The accelerating expansion in the company's private
cloud bookings and the improving demand for its newer public cloud
services support our expectation for stronger operating performance
and deleveraging over the next few quarters. In the private cloud
business, it takes Rackspace roughly six to nine months to convert
bookings to revenue because it must set up the environment and
migrate applications." This leads to a timing mismatch between when
it starts to incur expenses and when it recognizes the associated
revenue, which requires sufficient scale to generate the necessary
operating leverage. However, once the company coverts its bookings
to revenue, these revenue streams often persist for multiple
years.

S&P said, "In the public cloud, we believe that Rackspace's
revamped service offerings will likely better position it to
benefit from the secular expansion in the addressable market for
these services. Because these are shorter-duration and
lower-capital-intensity contracts, we expect the company customers'
IT budgets and spending will recover throughout the year, its
salesforce will become more productive, we expect it will
accelerate the improvement in its revenue.

"We anticipate that Rackspace will gradually begin to increase its
profitability over the back half of 2024 on the improved operating
leverage stemming from its stronger revenue trajectory and greater
proportion of private-cloud revenue.

"The negative outlook incorporates the progress Rackspace has made
under its turnaround strategy, as well as its reduced debt burden
and improved liquidity position. However, given the importance of
executing this strategy to support its deleveraging prospects, the
negative outlook reflects the risk that we will lower our rating on
the company if it experiences operational missteps and fails to
improve its leverage and cash flow generation such that we conclude
its capital structure is unsustainable."

S&P could lower its rating on Rackspace if it views its capital
structure as unsustainable due to the following factors:

-- Its operating performance does not improve as expected and
remains insufficient to support S&P's deleveraging and free cash
flow expectations; or

-- Its liquidity deteriorates and S&P believes it will potentially
be insufficient to support its future business needs and financial
commitments.

S&P could revise its outlook on Rackspace to stable if its
operating performance meets or exceeds its expectations over the
next 12 months and it is confident it will increase its revenue,
profits, and free cash flow on a sustained basis.

Rackspace provides IT services primarily to customers in the
midmarket (annual revenue of $300 million-$1 billion). The
company's public cloud segment accounted for 59% of its 2023
revenue. Through this segment, Rackspace offers public cloud
services and helps customers manage multi-cloud IT infrastructure.
It also provides customers with tools to manage software as a
service (SaaS) applications, monitor cybersecurity, and extract
data. Rackspace's private cloud segment accounted for 41% of its
2023 revenue. Through this segment, Rackspace provides compute,
storage, and applications accessed by a specific customer, either
with a cloud management layer (in private cloud) or without one (in
managed hosting). It also provides its proprietary cloud,
OpenStack. For the 12-months ended Dec. 31, 2023, Rackspace's
revenue was approximately $2.95 billion. The company is about 60%
owned by Apollo Global Management LLC.

-- Real global GDP expands 3.1% in 2024 and 3.4% in 2025;

-- Real U.S. GDP increases 2.4% in 2024 and 1.5% in 2025;

-- Global IT spending rises 7.9% in 2024;

-- Revenue decreases by about 7% in fiscal year 2024 due to
continued weaker economic conditions, the decision to deemphasize
lower-margin infrastructure resale deals in its managed public
cloud services, and the six- to nine-month time lag for its to
convert its bookings to revenue. Revenue increases by about 1% in
fiscal year 2025 on the ongoing recovery in IT budgets and
spending, secular growth in the company's addressable market, its
successful conversion of recent bookings to revenue, and continued
demand for third-party, public cloud solutions;

-- S&P Global Ratings-adjusted EBITDA margins increase by
approximately 170 basis points (bps) to about 14% in 2024 on an
elevated proportion of higher-margin public cloud services revenue
following its exit from infrastructure resale deals, contributions
from the conversion of its private cloud bookings backlog, cost
savings from its 2023 restructuring, and the roll-off of one-time
expenses. These will be partially offset by higher third-party
infrastructure usage charges, and increased selling, general, and
administrative (SG&A) expenses, and investments in its salesforce
to support the sale of its new public and private cloud offerings.

In 2025, S&P Global Ratings-adjusted EBITDA margins increase by
roughly 100 bps to approximately 15% on improved operating
leverage;

-- Capital expenditure of about $100 million (about 3.5% of
revenue) annually over the next two fiscal years;

-- Free operating cash flow (FOCF) of about $75 million in 2024
(excludes the benefit of lower accounts receivable [AR]
securitization balances in our adjustments), increasing to about
$125 million in 2025;

-- Mandatory annual debt amortization of about $20 million
annually; and

-- S&P includes the company's reported lease liabilities (finance
and operating leases as well as financing obligations) and AR
securitization utilization as debt.

Based on these assumptions, S&P arrives at the following credit
measures:

-- S&P Global Ratings-adjusted debt to EBITDA of about 8.6x in
2024, decreasing to about 7.8x in 2025;

-- FOCF to debt of about 4% over the next few years; and

-- EBITDA interest coverage of approximately 1.8x in 2024 and 2.2x
in 2025.

S&P said, "We assess Rackspace's liquidity as adequate, which
reflects our expectation that its sources of cash will be more than
6x its uses over the next 12 months and our belief its net sources
will remain positive even if its forecast EBITDA declines by 15%.
While our quantitative analysis supports a higher assessment, we
limit our assessment to adequate because we do not think the
company has a high standing in the credit markets, due to its debt
restructurings, and could not absorb a high-impact, low-probability
event without refinancing."

Principal liquidity sources:

-- Cash and cash equivalents of more than $250 million as of Dec.
31, 2023, pro forma for the completed debt exchanges;

-- Full availability under the company's $375 million revolving
credit facility due 2028;

-- At least $75 million of availability under its $300 million AR
securitization due 2026; and

-- Cash flow from operations of about $120 million over the next
12 months.

Principal liquidity uses:

-- Capital expenditure of approximately $100 million over the next
12 months; and

-- Debt amortization of $20.2 million annually.

Rackspace's new $375 million senior secured first-lien revolving
credit facility is subject to a springing maximum first-lien net
leverage covenant, which is triggered when its utilization of the
facility exceeds 35% of its commitment. The company is required to
comply with a maximum first-lien net leverage ratio of 5x if
tested.

S&P said, "Over the next 12 months, we do not anticipate the
company's need for borrowings will exceed this threshold, which
will likely enable it to remain in compliance with all of its
covenants.

"Governance factors are a negative consideration in our credit
rating analysis. This reflects Rackspace's aggressive track record
of undertaking below-par debt repurchases and the characteristics
of its debt restructuring transactions, which did not involve
impairing its equity holders. We believe this underscores that its
decision-making is controlled by its financial sponsor and
controlling shareholder, Apollo, which prioritized its interests to
the detriment of the company's lenders."

Rackspace capital structure comprises a new $275 million FLFO term
loan due 2028, a new $1.68 billion FLSO term loan, $364 million of
new FLSO secured notes, and a new $375 million FLFO revolving
credit facility (RCF), as well as stub pieces of existing debt
issued by Rackspace Technology Global Inc. that remain outstanding,
including $62.4 million of legacy first-lien term loans, $43.9
million of legacy secured notes, and $128.3 million of legacy
unsecured notes due 2028.

The new facilities issued by Rackspace Finance LLC are
super-priority obligations relative to the debt issued by Rackspace
Technology Global Inc. These obligations all rank pari passu in
right of security but the new $275 million FLFO term loan due 2028
and new $375 million RCF have priority in right of payment relative
to the new $1.68 billion FLSO term loan and $364 million of new
FLSO secured notes.

S&P's simulated default scenario contemplates a default in 2026
amid strained economic conditions that lead to budgetary caution
among its clients, intensified price competition from IT service
providers, increased churn among its existing client base, and an
inability to make capital investments to support its private cloud
business and cover its debt service.

S&P said, "In our analysis, we continue to value the company as a
going concern to maximize the value to its creditors. We have
valued Rackspace on a going-concern basis by applying a 6x multiple
to our estimated distressed emergence EBITDA of about $290 million,
which results in a net enterprise value of about $1.76 billion at
emergence."

-- Simulated year of default: 2026

-- EBITDA at emergence: $290.3 million

-- EBITDA multiple: 6.0x

-- Net enterprise value (after 5% administrative costs): $1.65
billion

-- Value available to first-lien super-priority claims: $1.65
billion

-- Secured super-priority first-lien (first out) debt claims:
$610.6 million.

    --Recovery expectations: 50%-70% (rounded estimate: 95%)

-- Secured super-priority first-lien (second out) debt claims:
$2.06 billion.

    --Recovery expectations: 50%-70% (rounded estimate: 50%)

-- Enterprise value available to subordinated debt: $0

-- Secured first-lien debt claims: $112 million

    --Recovery expectations: 50%-70% (rounded estimate: 50%)

-- Unsecured debt claims: $131.8 million

    --Recovery expectations: 0%-10% (rounded estimate: 0%)



RESTIERI HEALTHCARE: Hires Stichter Riedel Blain as Counsel
-----------------------------------------------------------
Restieri Healthcare Services, LLC seeks approval from the U.S.
Bankruptcy Court for the Northern District of Florida to employ
Stichter Riedel Blain & Postler, P.A. as counsel.

The firm's services include:

   a. rendering legal advice with respect to the Debtor's powers
and duties as Debtor in possession, the continued operation of the
Debtor's business, and the management of its property;

   b. preparing on behalf of the Debtor necessary motions,
applications, orders, reports, pleadings, and other legal papers;

   c. appearing before this Court and the United States Trustee to
represent and protect the interests of the Debtor;

   d. assisting with and participating in negotiations with
creditors and other parties in interest in formulating a plan of
reorganization, drafting such a plan, and taking necessary legal
steps to confirm such a plan;

   e. representing the Debtor in all adversary proceedings,
contested matters, and matters involving administration of the
bankruptcy case;

   f. representing the Debtor in negotiations with potential
financing sources, and preparing contracts, security instruments,
and other documents necessary to obtain financing; and

  g. performing all other legal services that may be necessary for
the proper preservation and administration of this Chapter 11
case.

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

The firm received from the Debtor a retainer of $25,000.

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

Daniel R. Fogarty, Esq., a partner at Stichter Riedel Blain &
Postler, P.A., disclosed in a court filing that the firm is a
"disinterested person" as the term is defined in Section 101(14) of
the Bankruptcy Code.

The firm can be reached at:

     Daniel R. Fogarty, Esq.
     Stichter Riedel Blain & Postler, P.A.
     110 East Madison Street, Suite 200
     Tampa, FL 33602
     Tel: (813) 229-0144
     Email: dfogarty@srbp.com

              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.


RLI SOLUTIONS: Hilco Sets June 19 Bid Deadline for Two Land Sites
-----------------------------------------------------------------
Hilco Real Estate, LLC, declared June 19, 2024 as the qualifying
bid deadline for the Chapter 11 bankruptcy sale of two land sites
slated for development, located in Clarksburg and Charleston, West
Virginia. Both properties are unique in that they are two of the
largest remaining development parcels left in the state, and
neither has zoning restrictions, providing future developers with
free reign for potential site plans.

The first site consists of 380+/- acres adjacent to the junction of
U.S. Route 50 and Interstate 79, in Clarksburg, West Virginia. With
80,000+/- vehicles daily, the interchange is the second busiest in
the state and provides incredible visibility for the property. The
previous owner envisioned mixed-use plans for the site, including
industrial, office, residential and retail. Of the nearly 400 acres
available, fully 180+/- acres are developable, and 77+/- acres have
already been leveled and are shovel ready. Plus, the site can have
direct access points off of U.S. 50.

With its strategic location at the U.S. 50 and I-79 interchange,
Clarksburg provides unparalleled accessibility and connectivity,
attracting residents and companies alike. Relatively low
unemployment and the presence of well-known government
organizations including the FBI and the Department of Defense
attract biometric contractor companies, making both Clarksburg and
the surrounding Harrison County trailblazers in technological
advancement throughout the state. The city is currently
experiencing retail growth, with both New Pointe Plaza and
Eastpointe Shopping Center both opening in the last few years,
featuring national retailers like Walmart, Sams Club, Starbucks,
Chick-Fil-A and Lowe's Home Improvement.

Located just outside Charleston, West Virginia, the second
development site is 295+/- AC located at 124 Surface Drive. This is
one of the largest remaining undeveloped parcels in the Charleston
MSA and features 50 acres of land that have already been excavated,
leveled and prepped for development. All utilities are available to
the site and single-phase electric has already been installed. The
parcel sits adjacent to the Interstate 79 and Interstate 77
interchange, as well, with excellent visibility from over 55,000
vehicles per day. With no zoning restrictions limiting possible
site plans, the property is well-positioned to take advantage of
West Virginia's capital city.

Nestled along the picturesque Kanawha River, Charleston provides an
ideal environment for innovative development projects. The city's
strategic location within the Appalachian region positions it as a
hub for commerce and industry, providing investors and developers
access to a diverse and growing market. The MSA is the most
populous in the state, with a population of 190,129 as of 2021.
Additionally, Charleston offers a supportive business environment
and a range of incentives to encourage investment and growth. The
city's economic development initiatives aim to attract new
businesses and stimulate job creation, providing resources and
assistance to help facilitate a wide range of projects.

Chet Evans, vice president at Hilco Real Estate, states, "These two
exceptional development opportunities in Clarksburg and Charleston,
West Virginia, represent the pinnacle of potential, offering very
rare expansive land parcels in West Virginia without zoning
restrictions. Both properties represent truly unique land sites
located on coveted Interstate thoroughfares."

The sales of both the land at the junction of U.S. 50 and I-79 and
1 Surface Drive are being conducted by Order of the U.S. Bankruptcy
Court Western District of Pennsylvania (Pittsburg) Petition No.
22-21375-TPA | In re: RLI Solutions Company. Bids must be received
on or before the deadline of June 19 at 5 p.m. (ET) and must be
submitted on the Purchase and Sale Agreement available for review
and download from Hilco Real Estate's website.

Interested buyers should review the requirements in order to
participate in the bankruptcy sale process available on Hilco Real
Estate's website. For further information, please contact Chet
Evans at (847) 418-2702 or cevans@hilcoglobal.com or Adam
Zimmerman, MAI, at (847) 917-9323 or azimmerman@hilcoglobal.com.

For further information on the property, sale process, and terms or
to obtain access to due diligence documents, please visit
HilcoRealEstateSales.com or call (855) 755-2300.

                    About Hilco Real Estate

Hilco Real Estate ("HRE"), a Hilco Global company
(HilcoGlobal.com), is headquartered in Northbrook, Illinois (USA).
HRE is a national provider of strategic real estate disposition
services. Acting as an agent or principal, HRE uses its experience
to advise and execute strategies to assist clients in deriving the
maximum value from their real estate assets. By leveraging
multi-faceted sales strategies and techniques, aggressive
repositioning and restructuring experience, a vast and motivated
network of buyers and sellers, and substantial access to capital,
HRE exceeds expectations even in the most complex transactions.

                About RLI Solutions Company

RLI Solutions Company, doing business as Ronald Lane Inc., sought
protection under Chapter 11 of the U.S. Bankruptcy Code (Bankr.
W.D. Pa. Case No. 22-21375) on July 17, 2022, listing as much as
$10 million in both assets and liabilities. Christopher Lane,
president of RLI Solutions Company, signed the petition.

Judge Thomas P. Agresti oversees the case.

Donald R. Calaiaro, Esq., at Calaiaro Valencik is the Debtor's
legal counsel.



RX DISCOUNT: Case Summary & 20 Largest Unsecured Creditors
----------------------------------------------------------
Two affiliates that concurrently filed voluntary petitions for
relief under Chapter 11 of the Bankruptcy Code:

   Debtor                                          Case No.
   ------                                          --------
   RX Discount Pharmacy, Inc.                      24-60405
     DBA R / X Discount Pharmacy #18
     DBA Scrub World of Lexington
     DBA Quality Care Medical Equipment and Scrub
     DBA Sam's Hot Dog Stand, Hazard
   500 Morton Blvd.
   Hazard, KY 41701

   RX Discount Pharmacy of Harlan County Inc.      24-60406
     DBA Clay Discount Drug
   306 Morton Blvd.
   Hazard, KY 41701

Business Description: The Debtors own and operate pharmacies.

Chapter 11 Petition Date: May 1, 2024

Court: United States Bankruptcy Court
       Eastern District of Kentucky

Debtors' Counsel: Dean A. Langdon, Esq.
                  DELCOTTO LAW GROUP PLLC
                  200 North Upper St.
                  Lexington, KY 40507
                  Tel: (859) 231-5800
                  Fax: (859) 281-1179

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

Each Debtor's
Estimated Liabilities: $1 million to $10 million

The petitions were signed by Richard K. Slone as president.

Full-text copies of the petitions containing, among other items,
lists of the Debtors' 20 largest unsecured creditors are available
for free at PacerMonitor.com at:

https://www.pacermonitor.com/view/HFALEFI/RX_Discount_Pharmacy_Inc__kyebke-24-60405__0001.0.pdf?mcid=tGE4TAMA

https://www.pacermonitor.com/view/HXBGISI/RX_Discount_Pharmacy_of_Harlan__kyebke-24-60406__0001.0.pdf?mcid=tGE4TAMA


SS&C TECHNOLOGIES: Moody's Affirms Ba2 CFR, Outlook Remains Stable
------------------------------------------------------------------
Moody's Ratings affirmed SS&C Technologies Holdings, Inc.'s
("SS&C") corporate family rating at Ba2 and its probability of
default rating at Ba2-PD. Concurrently, Moody's upgraded the senior
unsecured global notes issued by SS&C Technologies, Inc. ("SS&C
Technologies"), to Ba3 from B1. Moody's also affirmed SS&C
Technologies and SS&C European Holdings S.a.r.l. ("SS&C Europe
Sarl") existing backed senior secured credit facilities at Ba1.
Moody's assigned a Ba1 rating to SS&C Technologies' proposed $2,755
million backed senior secured term loan due 2031. The speculative
grade liquidity rating remains SGL-1. All outlooks remains stable.

The net proceeds from the proposed term loan will be used to repay
existing secured debt. In addition to the proposed term loan due
2031, SS&C intends to issue $750 million of unsecured debt and use
the net proceeds to repay existing secured debt.

RATINGS RATIONALE

SS&C's Ba2 CFR reflects its moderating debt to EBITDA (3.4x as of
March 31, 2024, Moody's adjusted) as well as its large operating
scale and competitive positioning as a provider of software and
software-enabled services, primarily to financial services firms.
SS&C's credit profile is also supported by its good revenue
predictability, about 90% of which is attributable to recurring,
transaction-based services provided to a very large client base.
SS&C's strong profitability and healthy free cash flow provide
capacity to repay debt. The company's very good liquidity profile
affords it cushion to absorb temporary operational challenges.

The company recently reported  earnings for the fiscal quarter
ended March 31, 2024 that exhibited strong performance in which the
company generated record adjusted revenue growth and adjusted
consolidated EBITDA (as defined by the company) growth of 5.3% and
9.4%, respectively. The strong results provide support for Moody's
anticipation for revenue and profit growth in the next 12 to 18
months.

SS&C's credit profile is negatively impacted by a concentrated
geographic and vertical market focus with particularly sizable
exposure to traditional and alternative asset management firms
based in North America. To varying degrees, SS&C's fees from these
customers can vacillate based on the market value of assets under
management/administration and number of transactions processed.
SS&C's credit quality is also negatively impacted by corporate
governance concerns related to the company's aggressive financial
policies, featuring considerable expenditures on share repurchases
and dividends, the company's 13% equity ownership by its CEO, and
an opportunistic, debt-fueled acquisition growth strategy. SS&C's
history of increasing debt leverage significantly to finance
acquisitions results in high event risk and reflects an aggressive
financial strategy, with the potential for continual re-leveraging,
somewhat constraining the rating.

The upgrade of the senior unsecured rating to Ba3 from B1 reflects
the increased proportion of unsecured to total debt following the
proposed secured and expected unsecured refinancing transactions.

The SGL-1 liquidity rating reflects SS&C's very good liquidity
profile, with cash of approximately $413 million as of March 31,
2024 and Moody's expectation for over $700 million in free cash
flow (after dividends) in 2024. SS&C's liquidity is also supported
by the availability of a $600 million revolving credit facility
(undrawn as of March 31, 2024) expiring in 2027. The revolver is
subject to a maximum net leverage ratio covenant of 6.25x if
utilization exceeds 30%. Moody's does not expect the covenant to be
triggered, but expects that the company has ample operating cushion
under the covenant if it is measured. The term loans do not include
any financial maintenance covenants. The term loans require
mandatory repayment from excess cash flow (as defined in the credit
agreement), the amount of which is based on leverage levels.

The stable outlook reflects Moody's expectations that SS&C will
generate low single digit revenue and Adj. EBITDA growth over the
next 12 to 18 months and debt to EBITDA (Moody's adjusted) will
decline towards the low 3x level during this period, barring
additional debt-funded acquisitions.

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

The ratings could be upgraded if SS&C expands revenues and EBITDA
over the intermediate term such that the company can sustain debt
to EBITDA below 2.5x with free cash flow/debt sustained above 20%
while adhering to conservative financial policies.

The ratings could be downgraded if SS&C experiences meaningful
weakness in operating performance or adopts more aggressive
financial strategies, such that Moody's expects debt to EBITDA to
remain above 4x and free cash flow to be below 10% over an extended
period of time.

The principal methodology used in these ratings was Software
published in June 2022.

SS&C, headquartered in Windsor, Connecticut, is a provider of
software and software-enabled services to over 18,000 clients in
the financial services and healthcare industries. Moody's projects
that SS&C will generate revenue of about $5.5 billion in 2024.


SWAN LAKE FARM: Hires Law Offices of Craig M. Geno as Counsel
-------------------------------------------------------------
Swan Lake Farm Partnership seeks approval from the U.S. Bankruptcy
Court for the Northern District of Mississippi to employ Law Office
of Craig M. Geno, PLLC as counsel.

The firm will provide these services:

     a. advise and consult with the Debtor-in-Possession regarding
questions arising from certain contract negotiations which will
occur during the operation of business by the
Debtor-in-Possession;

     b. evaluate and attack claims of various creditors who may
assert security interests in the assets and who may seek to disturb
the continued operation of the business;

     c. appear in, prosecute, or defend suits and proceedings, and
to take all necessary and proper steps and other matters and things
involved in or connected with the affairs of the estate of the
Debtor;

     d. represent the Debtor in court hearings and to assist in the
preparation of contracts, reports, accounts, petitions,
applications, orders and other papers and documents as may be
necessary in this proceeding;

     e. advise and consult with Debtor in connection with any
reorganization plan which may be proposed in this proceeding and
any matters concerning Debtor which arise out of or follow the
acceptance or consummation of such reorganization or its rejection;
and

     f. perform such other legal services on behalf of Debtor as
they become necessary in this proceeding.

The firm will be paid at these rates:

     Craig M. Geno       $475 per hour
     Associates          $275 per hour
     Paralegals          $225 per hour

The firm received from the Debtor a retainer of $14,300.

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

The firm received a retainer in the amount of $14,300.

Craig M. Geno, Esq., a partner at Law Offices of Craig M. Geno,
PLLC, disclosed in a court filing that the firm is a "disinterested
person" as the term is defined in Section 101(14) of the Bankruptcy
Code.

The firm can be reached at:

     Craig M. Geno, Esq.
     Law Offices of Craig M. Geno, PLLC
     587 Highland Colony Parkway
     Ridgeland, MS 39157
     Tel: (601) 427-0048
     Email: cmgeno@cmgenolaw.com

              About Swan Lake Farm Partnership

Swan Lake Farm Partnership filed a petition under Chapter 11,
Subchapter V of the Bankruptcy Code (Bankr. N.D. Miss. Case No.
24-10931) on March 29, 2024, with $1 million to $10 million in both
assets and liabilities.

Craig M. Geno, Esq., at the Law Offices of Craig M. Geno, PLLC
represents the Debtor as bankruptcy counsel.


SWEET BRIAR: S&P Raises 2006 Revenue Bonds Rating to 'BB+'
----------------------------------------------------------
S&P Global Ratings raised its long-term rating on Amherst
Industrial Development Authority, Va.'s series 2006 educational
facilities revenue refunding bonds, issued for Sweet Briar College
(Sweet Briar or SBC) to 'BB+' from 'BB'.

The outlook is stable.

"The upgrade reflects SBC's improved enrollment and financial
performance in fall 2023 and fiscal 2023, respectively, and
expectations of continued improvement for fall 2024 enrollment and
fiscal 2024 financial performance," said S&P Global Ratings credit
analyst Ken Rodgers.



TELLURIAN INC: Reports $44 Million Net Loss in First Quarter
------------------------------------------------------------
Tellurian Inc. filed with the Securities and Exchange Commission
its Quarterly Report on Form 10-Q reporting a net loss of $44.01
million on $25.47 million of total revenue for the three months
ended March 31, 2024, compared to a net loss of $27.49 million on
$50.93 million of total revenue for the three months ended March
31, 2023.

As of March 31, 2024, the Company had $1.26 billion in total
assets, $159.48 million in total current liabilities, $461.67
million in total long-term liabilities, and $645.52 million in
total stockholders' equity.

"As of March 31, 2024, the Company has generated losses and cash
outflows from operations.  The Company has not yet established an
ongoing source of revenues that is sufficient to satisfy its future
liquidity thresholds and obligations and fund working capital needs
as they become due during the twelve months following the issuance
of the financial statements.  These conditions raise substantial
doubt about our ability to continue as a going concern," Tellurian
said in the SEC filing.

"To date, the Company has been meeting its liquidity needs
primarily from cash on hand and the combined proceeds generated by
debt and equity issuances, upstream operations, and the sale of
common stock under its at-the-market equity offering programs.  Our
evaluation does not take into consideration the potential
mitigating effect of activities that have not been fully
implemented or are not within the Company's direct control," it
added.

Management Comments

Executive Chairman Martin Houston said, "Over the past few months,
our senior team has sharpened its focus on stability, financial
discipline and execution, and we are laser-focused on bringing
Driftwood to final investment decision.  To this end, we continue
to take important steps to improve our balance sheet and liquidity
position, and we continue to benefit from our strong regulatory
standing.  In addition, we have better aligned our commercial
offerings to meet the needs of potential customers, and we are
highly encouraged by our ongoing commercial discussions."

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/0000061398/000006139824000022/tell-20240331.htm

                        About Tellurian

Tellurian Inc. is a Houston-based company that is developing and
plans to own and operate a portfolio of LNG marketing and
infrastructure assets that includes an LNG terminal facility and
related pipelines.  The Company also owns upstream natural gas
assets; on Feb. 6, 2024, the Company announced that it is exploring
a sale of those assets.

Houston, Texas-based Deloitte & Touche LLP, the Company's auditor
since 2016, issued a "going concern" qualification in its report
dated Feb. 23, 2024, citing that the Company has incurred recurring
losses from operations and has yet to establish an ongoing source
of revenues that is sufficient to cover its future operating costs
and obligations as they become due for the twelve months following
the date these consolidated financial statements are issued, which
raises substantial doubt about its ability to continue as a going
concern.


TREMONT CHICAGO: May 3 Deadline Set for Panel Questionnaires
------------------------------------------------------------
The United States Trustee is soliciting members for committee of
unsecured creditors in the bankruptcy case of Tremont Chicago,
LLC.

If a party wishes to be considered for membership on any official
committee that is appointed, it must complete a questionnaire
available at https://tinyurl.com/3e9n83r8 and return by email it to
Hannah Mccollum - hannah.mccollum@usdoj.gov - at the Office of the
United States Trustee so that it is received no later than 4:00
p.m., on May 3, 2024.

If the U.S. Trustee receives sufficient creditor interest in the
solicitation, it may schedule a meeting or telephone conference for
the purpose of forming a committee.

                     About Tremont Chicago

Tremont Chicago, LLC is part of the traveler accommodation
industry.

The Debtors sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Del. Lead Case No. 24-10844) on April
22, 2024. In the petition signed by Michael Collier as sole member
of Hotel Capital, LLC, Debtor's Manager, the Debtor disclosed $10
million to $50 millio in assets and liabilities.  Hon. Laurie
Selber Silverstein presides over the Debtor's case.

The Debtors tapped Goldstein & McClintock LLLP as bankruptcy
counsel.


TWENTYFIRST CENTURY: Case Summary & 20 Top Unsecured Creditors
--------------------------------------------------------------
Debtor: Twentyfirst Century Biochemicals, Inc.
        260 Cedar Hill #3
        Marlborough MA 01752

Business Description: The Debtor operates as a biotech
                      specializing in developing custom peptide
                      synthesis, protease substrates, and antibody
                      solutions.

Chapter 11 Petition Date: May 2, 2024

Court: United States Bankruptcy Court
       District of Massachusetts

Case No.: 24-40446

Judge: Hon. Elizabeth D. Katz

Debtor's Counsel: Jonathan Horne, Esq.
                  MURTHA CULLINA LLP
                  33 Arch Street, 12th Floor
                  Boston, MA 02110
                  Tel: (617) 457-4000
                  Email: jhorne@murthalaw.com

Total Assets: $681,535

Total Liabilities: $3,786,516

The petition was signed by Eric A. Berg 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/JDQAI5Q/Twentyfirst_Century_Biochemicals__mabke-24-40446__0001.0.pdf?mcid=tGE4TAMA


UMERAH FAMILY: Seeks to Hire Boyer Terry LLC as Counsel
-------------------------------------------------------
Umerah Family Practice, LLC seeks approval from the U.S. Bankruptcy
Court for the Middle District of Georgia to employ Boyer Terry LLC
as counsel.

The firm will provide these services:

   (a) advise the Debtor regarding its powers and duties in the
continued operation of its business and management of its
property;

   (b) prepare legal papers;

   (c) continue existing litigation to which the Debtor may be a
party and conduct examinations incidental to the administration of
the Debtor's estate;

   (d) take any and all necessary action for the proper
preservation and administration of the estate;

   (e) assist the Debtor with the preparation and filing of a
Statement of Financial Affairs and schedules and lists;

   (f) take whatever action is necessary with reference to the use
by the Debtor of its property pledged as collateral;

   (g) assert, as directed by the Debtor, claims that the Debtor
may have against others;

   (h) assist the Debtor in connection with claims for taxes made
by governmental units; and

   (i) perform other necessary legal services for the Debtor.

The firm will be paid at these rates:

     Attorneys                           $350 to $370 per hour
     Research Assistants and Paralegals  $100 per hour

The Debtor paid the firm a prepetition advance deposit of $3,000.

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

The firm can be reached through:

     Wesley J. Boyer, Esq.
     Boyer Terry LLC
     348 Cotton Avenue, Suite 200
     Macon, GA 31201
     Telephone: (478) 742-6481
     Email: Wes@BoyerTerry.com

              About Umerah Family Practice, LLC

Umerah Family Practice, LLC, filed a Chapter 11 bankruptcy petition
(Bankr. M.D. Ga. Case No. 24-50520) on April 4, 2024, disclosing
under $1 million in both assets and liabilities. The Debtor is
represented by BOYER TERRY LLC.


WOMEN'S HEALTH: Seeks to Hire Boyer Terry LLC as Counsel
--------------------------------------------------------
Women's Health Institute of Stockbridge, LLC seeks approval from
the U.S. Bankruptcy Court for the Middle District of Georgia to
employ Boyer Terry LLC as counsel.

The firm will provide these services:

   (a) advise the Debtor regarding its powers and duties in the
continued operation of its business and management of its
property;

   (b) prepare legal papers;

   (c) continue existing litigation to which the Debtor may be a
party and conduct examinations incidental to the administration of
the Debtor's estate;

   (d) take any and all necessary action for the proper
preservation and administration of the estate;

   (e) assist the Debtor with the preparation and filing of a
Statement of Financial Affairs and schedules and lists;

   (f) take whatever action is necessary with reference to the use
by the Debtor of its property pledged as collateral;

   (g) assert, as directed by the Debtor, claims that the Debtor
may have against others;

   (h) assist the Debtor in connection with claims for taxes made
by governmental units; and

   (i) perform other necessary legal services for the Debtor.

The firm will be paid at these rates:

     Attorneys                           $350 to $370 per hour
     Research Assistants and Paralegals  $100 per hour

The Debtor paid the firm a prepetition advance deposit of $3,000.

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

The firm can be reached through:

     Wesley J. Boyer, Esq.
     Boyer Terry LLC
     348 Cotton Avenue, Suite 200
     Macon, GA 31201
     Telephone: (478) 742-6481
     Email: Wes@BoyerTerry.com

            About Women's Health Institute of Stockbridge, LLC

Women's Health Institute of Stockbridge, LLC sought protection
under Chapter 11 of the U.S. Bankruptcy Code (Bankr. M.D. Ga. Case
No. 24-50510) on April 3, 2024. In the petition signed by Nnameka
M. Umerah, managing member, the Debtor disclosed up to $50,000 in
assets and up to $1 million in liabilities.

Wesley J. Boyer, Esq., at Boyer Terry LLC, represents the Debtor as
legal counsel.


YIELD10 BIOSCIENCE: Effects 1-for-24 Reverse Common Stock Split
---------------------------------------------------------------
Yield10 Bioscience, Inc., announced that it will effect a 1-for-24
reverse stock split of its common stock, following stockholder
approval of the reverse stock split at its special stockholder
meeting held on April 26, 2024.  The 1-for-24 reverse stock split
will be effective as of 5:00 p.m. Eastern Time, after the close of
trading on the Nasdaq Capital Market, on Thursday, May 2, 2024, and
the Company's common stock will begin trading on a split-adjusted
basis on Friday, May 3, 2024.

The reverse stock split will reduce the number of shares of the
Company's common stock currently outstanding from 15,420,951 shares
to 642,539 shares.

Proportional adjustments will be made to the Company's outstanding
stock options, warrants and restricted stock units and to the
number of shares issued and issuable under the Company's equity
compensation plans.  The number of authorized shares of the
Company's common stock will remain 60 million shares.

The reverse stock split is intended to increase the market price
per share of the Company's common stock to allow the Company to
maintain the listing of its common stock on The Nasdaq Capital
Market.  The Company's common stock will continue to trade on The
Nasdaq Capital Market under the symbol "YTEN."  The new CUSIP
number for the common stock following the reverse stock split will
be 98585K854.

Information for Stockholders

Upon the effectiveness of the reverse stock split, each 24 shares
of the Company's issued and outstanding common stock will be
automatically combined and converted into one issued and
outstanding share of common stock, par value $0.01 per share.  The
reverse stock split will not modify the rights or preferences of
the common stock.
No fractional shares of common stock will be issued as a result of
the reverse split.  Instead, stockholders who otherwise would be
entitled to receive fractional shares will be entitled to receive
cash in an amount equal to the product obtained by multiplying (i)
the closing price of Yield10 common stock on May 2, 2024, as
adjusted for the reverse stock split, by (ii) the number of shares
of common stock held by the stockholder that would otherwise have
been exchanged for such fractional share interest.

The Company's transfer agent, Equiniti Trust Company, LLC, will act
as its exchange agent for the reverse stock split. Registered
stockholders holding pre-split shares of the Company's common stock
are not required to take any action to receive post-split shares.
Stockholders owning shares via a broker or other nominee will have
their positions automatically adjusted to reflect the reverse stock
split, subject to brokers' particular processes, and will not be
required to take any action in connection with the reverse stock
split.  Equiniti Trust Company, LLC can be reached at (800)
937-5449.

                         About Yield10

Yield10 Bioscience, Inc. -- http://www.yield10bio.com/-- is an
agricultural bioscience company focused on the large-scale
production of low carbon sustainable products from processing
Camelina seed using the oilseed Camelina sativa ("Camelina") as a
platform crop.

West Palm Beach, FL-based Berkowitz Pollack Brant Advisors +CPAs,
the Company's auditor since 2024, issued a "going concern"
qualification in its report dated April 1, 2024, citing that the
Company has suffered recurring losses from operations and has a net
capital deficiency that raise substantial doubt about its ability
to continue as a going concern.


[*] Blank Rome Opens New Office in Boston, Welcomes 25 Attorneys
----------------------------------------------------------------
Blank Rome on May 1 disclosed that the firm has expanded its
national platform with the opening of a new office in Boston,
anchored by 13 partners with leading corporate, finance, mergers
and acquisitions ("M&A"), tax, litigation, and cannabis practices.
Joining the partners are 12 associates and several business
professionals. The premier team of nationally recognized attorneys,
led by partners Frank A. Segall and Josef B. Volman, join from
Burns & Levinson LLP where for more than 25 years they served as
chairs of the Corporate, Finance, and Cannabis Practice Groups.

Joining as Boston Office Co-Chairs:

   * Frank A. Segall, Partner and Co-Chair, Cannabis Practice, a
renowned corporate lawyer known as the ultimate deal maker and a
pioneer within the cannabis industry, negotiates complex business
deals, including mergers, acquisitions, sales, syndications, loans,
restructurings, and equity investments.

   * Josef B. Volman, Partner, a go-to dealmaker in the
middle-market community, advises clients with respect to M&A, and
represents entrepreneurs, venture capital funds, and other
investors through all phases of the fundraising process including
public offerings.

Joining as Partners:

   * Michael S. Andreasen focuses on general corporate, M&A,
finance, securities, venture capital, and private equity matters.

   * Caitlin E. Barrett represents lenders and borrowers in a
variety of commercial finance transactions and advises both
purchasers and sellers in the structuring and negotiation of
mergers, acquisitions, and divestitures.

  * Rodney A. Bedow focuses his tax practice on planning and
transactions involving C corporations, S corporations, and
partnerships, and has extensive background in U.S. international
taxation.

   * Max M. Borg focuses his cannabis practice on M&A, securities
offerings, debt financings, restructurings, securities laws
compliance, corporate governance, and related commercial
transactions.

   * Gil Breiman represents investors and entrepreneurs launching,
growing, and exiting innovative businesses in a broad spectrum of
high technology and life sciences fields.
Alison R. Harrall advises clients on transactional matters and
practices in the areas of corporate governance, private equity,
venture capital financing, debt and equity financing, and M&A.

   * Mark W. Manning serves as a legal and business adviser across
a wide array of practices, including M&A, growth capital, and
intellectual property.

   * Scott H. Moskol, Co-Chair, Cannabis Practice, is nationally
recognized as a trailblazer in the cannabis industry and counsels
clients in the cannabis and other industries with respect to all
legal issues that may arise in restructurings, workouts,
bankruptcies, receiverships, and other insolvency-related matters,
including distressed M&A.

  * Robert A. Petitt focuses on capital markets, securities law,
M&A, and corporate governance matters for both public and private
company clients.

   * Chad J. Porter handles a range of business law matters
including M&A, commercial financing arrangements, private equity
transactions, and securities transactions and compliance.

   * Thomas T. Reith litigates and manages nationwide complex
commercial litigation for clients ranging from Fortune 100
companies to family-owned businesses.

Joining as Associates: Austin M. Abir, Lauren G. Barrett, Naveed
Cheraghchi, Lauren Medeiros Forster, Carmen F. Francella III,
Benjamin I. Holman, Michael J. Moyer, Marc A. Polito, Donald J.
Slater, Jr., Kaitlin T. Spurling, Michael W. Stack, and Gustav
Stickley V.

"We are thrilled to welcome this outstanding group of corporate and
finance attorneys—one of the leading corporate teams in the
market—to Blank Rome and have them establish our presence in
Boston," said Grant S. Palmer, Blank Rome's Chair and Managing
Partner. "Guided by our strategic plan, we seek measured growth
opportunities that support our national profile, enable our
attorneys to serve our clients at the highest levels, and
strengthen our culture, which is critical to our success. Our new
colleagues are renowned practitioners and great people who are a
perfect fit. Additionally, this powerhouse team is nationally
recognized for their corporate, finance, M&A, securities, and
litigation work, as well as their market-leading transactional
cannabis practice, which Blank Rome has been looking to develop
nationally. This is a very exciting development for our firm and,
under the leadership of Frank and Joe, we look forward to expanding
our presence and capabilities in Boston to continue to meet the
sophisticated business and legal needs of our clients."

"There are remarkable synergies between our practices and Blank
Rome's national platform, making it a natural fit to join the firm
and open its Boston office," said Frank A. Segall, Partner and
Co-Chair of the Boston Office and Cannabis Practice. "Blank Rome
has tremendous experience in practices and industries where our
clients need expanded counsel, including banking, bankruptcy and
restructuring, fund formation, real estate, tax, cybersecurity,
technology, and life sciences, to name a few. Working in
collaboration with our new, talented colleagues across the firm, we
can help our clients see around corners, mitigate risk, and capture
new opportunities."

Corporate and Finance Practice

The corporate and finance attorneys joining Blank Rome counsel
clients across a broad range of legal services including acting as
corporate counsel, and advising on mergers, acquisitions,
securities law, private equity, venture capital, and finance. They
serve an expansive range of clients including local, national, and
international corporations in a wide variety of industries from
emerging businesses to established commercial entities. More
specifically, the team works with public companies, middle-market
companies, closely held private businesses, family-owned
enterprises, financing sources, entrepreneurial start-ups, and
individuals to help them create and achieve their business goals in
an ever-changing environment. The team also represents many
financial institutions including banks and private credit funds in
sophisticated lending transactions. They are committed to building
strong relationships with their clients, being responsive to client
needs, and providing the highest quality legal services.

"We are thrilled to bring our entire corporate and finance team of
25 attorneys to Blank Rome and have the opportunity to support our
clients from the firm's national platform with offices in key
markets," added Josef B. Volman, Partner and Boston Office
Co-Chair. "It is rare to have a team like ours that has practiced
together for 25 years. We are proud of the family like atmosphere
we have fostered among our team and are fortunate to have found an
Am Law 100 firm that has the same collegial culture and values. We
look forward to collaborating with our new colleagues to serve our
clients and community."

The corporate and finance team has received countless awards for
their work. For example, Frank, Josef, Caitlin, Alison, Mark, and
Chad were recently named to the 2024 Lawdragon 500 Leading
Dealmakers in America list, and Frank and Josef have been
recognized as Go To Business Transactions Lawyers by Massachusetts
Lawyers Weekly.

"Adding an office in Boston with this highly skilled corporate and
finance team, which includes several lawyers representing a number
of common banking and finance clients, adds exceptional depth and
talent to our leading national Finance practice," said Lawrence F.
Flick II, Blank Rome's Vice Chair and Chair, Financial Services
Industry Team.  

Cannabis Practice

The cannabis team joining Blank Rome was among the first in the
Country to develop and utilize its extensive corporate and finance
experience to create a practice specifically targeted to the
cannabis industry. Today, the attorneys advise clients navigating
the complex legal and business framework surrounding the rapidly
growing cannabis industry. They offer unrivaled experience and a
full scope of services including cannabis business formation and
legal and regulatory compliance; corporate structuring; joint
ventures; M&A; fund formation; debt and equity financing; real
estate acquisitions and leasing; restructurings, workouts, and
receiverships; labor and employment issues; intellectual property
protection; 280E taxation issues; and, if necessary, litigation
services.

In recognition of their leading position in the cannabis industry,
the team has received numerous accolades, including Law360's
prestigious 2023 Cannabis Practice Group of the Year, which was
presented to only five groups nationwide. Additionally, Frank was
named the 2022 Cannabis MVP of the Year by Law360. Over the years,
the team and its members have also been recognized for leadership
in the field of cannabis law, earning titles such as New England
Trailblazer by The American Lawyer and Cannabis Trailblazer by The
National Law Journal.

"Blank Rome is committed to establishing and supporting a national
Cannabis practice, which aligns with what Frank and I and our
dedicated cannabis team have built over the last 12 years," said
Scott H. Moskol, Partner and Co-Chair of the Cannabis Practice. "We
have been at the forefront of the industry and as the cannabis
market continues to mature, cannabis businesses, investors, and
ancillary companies that sell products and services to the cannabis
community will need increasingly sophisticated corporate, M&A, tax,
regulatory, finance, restructuring, and litigation counsel in key
markets across the country. At Blank Rome, we look forward to
expanding the legal and business support that we provide to clients
operating in the cannabis space to help them succeed in this
constantly shifting maze of rules."



                            *********

Monday's edition of the TCR delivers a list of indicative prices
for bond issues that reportedly trade well below par.  Prices are
obtained by TCR editors from a variety of outside sources during
the prior week we think are reliable.  Those sources may not,
however, be complete or accurate.  The Monday Bond Pricing table
is compiled on the Friday prior to publication.  Prices reported
are not intended to reflect actual trades.  Prices for actual
trades are probably different.  Our objective is to share
information, not make markets in publicly traded securities.
Nothing in the TCR constitutes an offer or solicitation to buy or
sell any security of any kind.  It is likely that some entity
affiliated with a TCR editor holds some position in the issuers
public debt and equity securities about which we report.

Each Tuesday edition of the TCR contains a list of companies with
insolvent balance sheets whose shares trade higher than $3 per
share in public markets.  At first glance, this list may look like
the definitive compilation of stocks that are ideal to sell short.
Don't be fooled.  Assets, for example, reported at historical cost
net of depreciation may understate the true value of a firm's
assets.  A company may establish reserves on its balance sheet for
liabilities that may never materialize.  The prices at which
equity securities trade in public market are determined by more
than a balance sheet solvency test.

On Thursdays, the TCR delivers a list of recently filed
Chapter 11 cases involving less than $1,000,000 in assets and
liabilities delivered to nation's bankruptcy courts.  The list
includes links to freely downloadable images of these small-dollar
petitions in Acrobat PDF format.

Each Friday's edition of the TCR includes a review about a book of
interest to troubled company professionals.  All titles are
available at your local bookstore or through Amazon.com.  Go to
http://www.bankrupt.com/books/to order any title today.

Monthly Operating Reports are summarized in every Saturday edition
of the TCR.

The Sunday TCR delivers securitization rating news from the week
then-ending.

TCR subscribers have free access to our on-line news archive.
Point your Web browser to http://TCRresources.bankrupt.com/and use
the e-mail address to which your TCR is delivered to login.

                            *********

S U B S C R I P T I O N   I N F O R M A T I O N

Troubled Company Reporter is a daily newsletter co-published
by Bankruptcy Creditors Service, Inc., Fairless Hills,
Pennsylvania, USA, and Beard Group, Inc., Philadelphia, Pa., USA.
Randy Antoni, Jhonas Dampog, Marites Claro, Joy Agravante,
Rousel Elaine Tumanda, Joel Anthony G. Lopez, Psyche A. Castillon,
Ivy B. Magdadaro, Carlo Fernandez, Christopher G. Patalinghug, and
Peter A. Chapman, Editors.

Copyright 2024.  All rights reserved.  ISSN: 1520-9474.

This material is copyrighted and any commercial use, resale or
publication in any form (including e-mail forwarding, electronic
re-mailing and photocopying) is strictly prohibited without prior
written permission of the publishers.  Information contained
herein is obtained from sources believed to be reliable, but is
not guaranteed.

The TCR subscription rate is $975 for 6 months delivered via
e-mail.  Additional e-mail subscriptions for members of the same
firm for the term of the initial subscription or balance thereof
are $25 each.  For subscription information, contact Peter A.
Chapman at 215-945-7000.

                   *** End of Transmission ***