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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

              Monday, June 3, 2024, Vol. 28, No. 154

                            Headlines

1629 REEVES: Voluntary Chapter 11 Case Summary
287 NEW BRUNSWICK: Seeks to Sell Perth Amboy Property for $2MM
388 ADOLPHUS: Case Summary & Three Unsecured Creditors
530 DONELSON: Seeks to Hire Reed Group as Accountant
99 CENTS: Dollar Tree Buys Designation Rights for Store Leases

ACCELERATE DIAGNOSTICS: Board OKs 2024 Awards for Three Executives
ACCELERATE DIAGNOSTICS: Reports $14.2 Million Net Loss in Q1 2024
ACK FAMILY: Seeks to Hire Hartford Land as Real Estate Broker
ACORDA THERAPEUTICS: Committee Taps Dundon as Financial Advisor
ACORDA THERAPEUTICS: Committee Taps McDermott Will as Counsel

ACROSS INC: Seeks to Tap Jones & Walden LLC as Bankruptcy Counsel
ACROSS INC: Tamara Miles Ogier Named Subchapter V Trustee
AERKOMM INC: Incurs $6.60 Million Net Loss in First Quarter
AEROSPACE ENGINEERING: Seeks Court Approval to Sell Assets
ALL DAY: $200MM Bank Debt Trades at 58% Discount

ALLIANCE RESOURCE: Fitch Rates New $400MM Unsec. Notes Due 2029 BB
ALPINE 4 HOLDINGS: Nasdaq Extends Suspension Stay Pending Hearing
ALTIUM PACKAGING: Moody's Rates New $1.14BB 1st Lien Term Loan 'B2'
AMC ENTERTAINMENT: S&P Downgrades ICR to 'SD' on Debt Exchange
AMERA RE: Claims to be Paid From Business Revenue

AMERICAN RESOURCES: Widens Net Loss to $6.2MM in Q1 2024
AMERICAN TIRE: $1BB Bank Debt Trades at 24% Discount
AMERIGAS PARTNERS: Fitch Lowers LongTerm IDR to 'B+', Outlook Neg.
ANI LICENSE: Seeks to Hire Kit J. Gardner as Bankruptcy Counsel
APL CARGO: Case Summary & 20 Largest Unsecured Creditors

ARCHROCK INC: Fitch Assigns 'BB' LongTerm IDR, Outlook Stable
ARTIFICIAL INTELLIGENCE: Posts $20.7M Net Loss in FY Ended Feb. 29
ARTIFICIAL INTELLIGENCE: To Raise $20 Million From Stock Offering
ASHTON ALEXANDER: Seeks to Sell Camden Property for $485K
ATLAS LITHIUM: All Four Proposals Approved at Annual Meeting

ATLAS PURCHASER: $250MM Bank Debt Trades at 85% Discount
AURA SYSTEMS: Delays Filing of Fiscal 2023 Annual Report
AVENTIV TECHNOLOGIES: $288MM Bank Debt Trades at 80% Discount
AVINGER INC: Regains Compliance With Nasdaq Listing Requirement
AVINGER INC: Reports $5.5MM Net Loss in Q1 2024

BAUSCH HEALTH: All Four Proposals OK'd at Annual Meeting
BIG BOY TOYS: Amends Several Secured Claims Pay Details
BOISSON INC: Court OKs Bid Rules for Sale of Assets
BRICK BY BRICK: Hires Oscher Consulting as Forensic Accountant
BROCATO'S SANDWICH: Ruediger Mueller Named Subchapter V Trustee

BROKEN ARROW: Seeks to Hire Lane Law Firm as Bankruptcy Counsel
BUCKLAND CHARLEY: Hires Morrison Tenenbaum PLLC as Counsel
CANO HEALTH: PCO Reports No Change in Patient Care Quality
CAPSITY INC: U.S. Trustee Appoints Michael Carmel as Examiner
CASA SYSTEMS: Committee Hires Province LLC as Financial Advisor

CASA SYSTEMS: Committee Taps McDermott Will & Emery as Counsel
CASA SYSTEMS: CommScope Selected as Best Bidder to Acquire Assets
CASA SYSTEMS: Vecima Named Backup Bidder for Cable Business Assets
CASTLE US HOLDING: EUR500MM Bank Debt Trades at 33% Discount
CD&R MADISON: 98% Markdown for $10.7MM HPS Loan

CENTERPOINT RADIATION: No Patient Care Concern, 4th PCO Report Says
CHARITY TOWING: Seeks to Hire TL Reedy PLLC as Accountant
CHARLIE'S HOLDINGS: Posts $1.04MM Net Loss in Q1 2024
CLST ENTERPRISES: Hires KellerWilliams NYC as Real Estate Broker
CMG MEDIA: $2.15BB Bank Debt Trades at 20% Discount

CONNECT FIT: Seeks to Hire Nicholson Devine as Bankruptcy Counsel
CONNEMARA HOLDINGS: Hires Andersen Beede Weisenmiller as Counsel
CONNEMARA HOLDINGS: Taps Elkins Kalt as Reorganization Counsel
CONSOLIDATED COMMUNICATIONS: S&P Affirms 'B-' Issuer Credit Rating
CONTAINER STORE: $200MM Bank Debt Trades at 35% Discount

CORE CONSTRUCTION: Hires Johnson Pope Bokor as Special Counsel
CORENERGY INFRASTRUCTURE: Court Confirms Chapter 11 Plan
CQP HOLDCO: Moody's Rates New Add-on Senior Secured Notes 'Ba2'
CUE HEALTH: Files Voluntary Chapter 7 Bankruptcy Petition
CYBERJIN LLC: Case Summary & 10 Unsecured Creditors

CYXTERA DC: $815MM Bank Debt Trades at 97% Discount
DARE BIOSCIENCE: Incurs $6.76 Million Net Loss in First Quarter
DAYBREAK OIL: Delays Filing of Fiscal 2023 Annual Report for Review
DCQW LLC: Gets OK to Sell Las Vegas Property to Karmann Kasten
DERMTECH INC: Narrows Net Loss to $20MM in Q1 2024

DIMENSIONS IN SENIOR: No Patient Complaints at Humboldt Facility
DIMENSIONS IN SENIOR: No Patient Complaints at Village Ridge
DIMENSIONS IN SENIOR: No Patient Complaints at WB Real Facility
DIMENSIONS IN SENIOR: No Patient Complaints at Wilcox Facility
EDUCATIONAL DEVELOPMENT: Reports $546,400 Net Income for FY 2024

ELDORADO GOLD: Moody's Upgrades CFR to B1, Outlook Remains Stable
ELETSON HOLDINGS: Unsecureds Have 2 Options in Creditors' Plan
ENVIVA INC: Hires Deloitte & Touche to Provide Accounting Services
EQUALTOX LLC: Hires Rutan & Tucket LLP as Special Tax Counsel
ESCALON MEDICAL: Reports $162K Net Loss in First Quarter

ETHEMA HEALTH: Incurs $374,000 Net Loss in 2024 First Quarter
FAITH BAPTIST: George Mason Oliver Named Subchapter V Trustee
FINTHRIVE SOFTWARE: HPS Corporate Marks $12.9MM Loan at 15% Off
FLINT GROUP: EUR170.4MM Bank Debt Trades at 16% Discount
FOREMOST SPLICING: Stephen Coffin Named Subchapter V Trustee

GALAXY NEXT: U.S. Trustee Appoints Creditors' Committee
GAMIDA CELL: Posts $19.9 Million Net Loss in Q1 2024
GAMIDA CELL: Unsecureds Notes Claims' Recovery "Undetermined"
GCI LLC: Moody's Affirms 'B1' CFR, Outlook Remains Stable
GENESIS GLOBAL: Gemini Secures $2.18B Recovery for Earn Users

GFH LTD: Voluntary Chapter 11 Case Summary
GNC HOLDINGS: $184.3MM Bank Debt Trades at 26% Discount
GOEROE'S GOLDENS: Taps Ascendant Law Group as Special Counsel
GOTO GROUP: $958.9MM Bank Debt Trades at 38% Discount
GOTO GROUP: HPS Corporate Marks $1MM Loan at 23% Off

GRACE FUNERAL: Voluntary Chapter 11 Case Summary
GREENWAVE TECHNOLOGY: Widens Net Loss to $8.1MM in Q1 2024
GTCR EVEREST: Moody's Assigns B2 CFR & Rates 1st Lien Term Loan B2
H-FOOD HOLDINGS: $1.15BB Bank Debt Trades at 30% Discount
H-FOOD HOLDINGS: $415MM Bank Debt Trades at 30% Discount

HALO BUYER: $100MM Bank Debt Trades at 21% Discount
HBL SNF: No Resident Care Concerns, 11th PCO Report Says
HEALTHY EXTRACTS: Widens Net Loss to $861,259 in Q1 2024
HIGH PLAINS: Hires Kabat Chapman & Ozmer as Special Counsel
HOLY TRINITY: Hilco Sets June 27 Bid Deadline for Former School

HOODSTOCK ENTERPRISES: Property Sale Proceeds to Fund Plan
HS PURCHASER: $670MM Bank Debt Trades at 18% Discount
ICON AIRCRAFT: Creditors to Get Proceeds From Liquidation
IGLESIA DE DIOS: Seeks to Hire Weiss Law Group as Legal Counsel
IGLESIA DEL DIOS: Katharine Clark Named Subchapter V Trustee

ILLINOIS INSTITUTE: Moody's Affirms 'Ba2' Issuer & Debt Ratings
IMMANUEL SOBRIETY: No Patient Care Concern, 5th PCO Report Says
INCA ONE: OCIM to Foreclose on Security Following Default
INDY NATIONAL: Voluntary Chapter 11 Case Summary
INSPIREMD INC: Signs $17M Stock Purchase Deal With Piper Sandler

JAMBYS INC: Seeks to Hire Finley Group as Financial Advisor
JAMBYS INC: Seeks to Hire Pashman Stein as Bankruptcy Counsel
JEMORRIS VENTURES: Frances Smith Named Subchapter V Trustee
JERRY HARVEY: Unsecured Creditors to Split $2.5M in 5 Years
JP INTERMEDIATE: $288.2MM Bank Debt Trades at 88% Discount

KIDKRAFT INC: Cavazos Hendricks Represents Walmart & Proterra
KIDWELL GROUP: Seeks to Hire Ave Maria Law as Litigation Counsel
LASERSHIP INC: $455MM Bank Debt Trades at 21% Discount
LIVINGSTON TOWNSHIP: Seeks to Sell Property to KOA for $575K
LOGIX HOLDING: Moody's Cuts CFR to Caa3 & First Lien Debt to Caa2

LTL MANAGEMENT: Four Claimants Resign From Talc Committee
LUSSO APARTMENTS: Voluntary Chapter 11 Case Summary
MADISON IAQ: S&P Ups ICR to 'B' Following Continued Deleveraging
MAJESTIC COACH: Unsecureds to Get 2 Cents on Dollar in Plan
MALLINCKRODT PLC: Reports First Quarter 2024 Financial Results

MARINUS PHARMACEUTICALS: All 4 Proposals Passed at Annual Meeting
MARIZYME INC: Incurs $6.23 Million Net Loss in First Quarter
MATCHBOX BUSINESS: Thomas Richardson Named Subchapter V Trustee
MATRIX PARENT: $380MM Bank Debt Trades at 38% Discount
MAX ADVANCE: Gerard Luckman Named Subchapter V Trustee

MBIA INC: Kahn Brothers Reports 10.10% Equity Stake
MEDI-WHEELS: Seeks to Hire Schatzman & Schatzman as Legal Counsel
MERCY HOSPITAL: Seeks to Sell Interest in Thompson Brothers Trust
META MATERIALS: Narrows Net Loss to $7.5MM in Q1 2024
MSI HOLDING: Mark Dennis of SL Biggs Named Subchapter V Trustee

MV REALTY: Seeks to Hire Wernick Law PLLC as Counsel
N.E.L. TRUCKING: Hires R.L. Arnold CPA PC as Accountant
NATIONAL CINEMEDIA: $270MM Bank Debt Trades at 71% Discount
NAVEO INC: Neema Varghese Named Subchapter V Trustee
NBF SECURITIES: Chapter 15 Case Summary

NELKIN & NELKIN: Unsecureds Will Get 100% of Claims in Plan
NEURAGENEX TREATMENT: US Trustee Appoints David Reaves as Examiner
NEVER SLIP: Bankruptcy Court Approves Shoes For Crews Sale
NGUOI DEP: Unsecured Creditors Will Get 1.0% of Claims in Plan
NOVO INTEGRATED: Board Mulls Increase in Repurchase Program Amount

NUMBER HOLDINGS: Affiliates Get OK to Sell 7 Real Property Leases
NUMBER HOLDINGS: Affiliates Selling Montgomery Lease to Ollie's
NXT ENERGY: Reports C$1.79MM Net Loss in Q1 2024
OBERWEIS DAIRY: Committee Hires Emerald as Financial Consultant
OBERWEIS DAIRY: Committee Hires Robbins Dimonte Ltd. as Counsel

OBERWEIS DAIRY: Hires Fort Dearborn Partners Inc. as CRO
OBERWEIS DAIRY: Hires Livingstone Partners as Investment Bankers
OBERWEIS DAIRY: Seeks to Hire Adelman & Gettleman as Legal Counsel
ODYSSEY MARINE: Posts $920,968 Net Income in Q1 2024
OREA MINING: To Sell Stake in Panamanian Units, Bids Due June 6

OVAINNOVATIONS LLC: Committee Hires Miller Canfield as Counsel
OVERLAND GARAGE: Disposable Income to Fund Plan Payments
PACKERS HOLDINGS: $1.24BB Bank Debt Trades at 41% Discount
PATHWAY VET: $1.27BB Bank Debt Trades at 21% Discount
PCI GAMING: S&P Rates New Senior Secured Credit Facility 'BB+'

PHOENIX MITCHELL: Robert Alan Byrd Named Subchapter V Trustee
PORTE ROUGE: Property Sale Proceeds to Fund Plan Payments
POWER STOP: Moody's Upgrades CFR to B3 & Alters Outlook to Stable
PRIME MARKETING: Hires United Expert Holdings as Software Expert
PROCOM SERVICES: Aaron Cohen Named Subchapter V Trustee

PROSOMNUS INC: Posts $3.4MM Net Loss in Q1 2024
QUICKSILVER CAPITAL: Gerard Luckman Named Subchapter V Trustee
REALTRUCK GROUP: Moody's Alters Outlook on 'B3' CFR to Stable
REMARKABLE HEALTHCARE: Hires Omni as Claims and Noticing Agent
RESEARCH NOW: $250MM Bank Debt Trades at 96% Discount

REVERB BUYER: $1.05BB Bank Debt Trades at 18% Discount
REX INC: Seeks to Hire Realcorp LLC as Realtor
RITE AID: $425MM Bank Debt Trades at 50% Discount
RODAN & FIELDS: $413MM Bank Debt Trades at 93% Discount
SAFEWAY CARRIERS: William Avellone Named Subchapter V Trustee

SARC TN: Stephen Coffin Named Subchapter V Trustee
SC HEALTHCARE: Ombudsman Hires Porzio Bromberg as Counsel
SC HEALTHCARE: Ombudsman Hires SAK Management Services as Advisor
SCHOFFSTALL FARM: Lisa Rynard Named Subchapter V Trustee
SCORPIUS HOLDINGS: Changes Annual Meeting Date to July 19

SCORPIUS HOLDINGS: Regains Compliance With NYSE Listing Requirement
SDC US: HPS Corporate Marks $24.1MM Loan at 27% Off
SEQUOIA MORTGAGE 2019-2: Moody's Ups Rating on B-4 Certs From Ba2
SHINY BUD: Commences Bankruptcy Proceedings in Canada
SINCLAIR TELEVISION: $740MM Bank Debt Trades at 28% Discount

SINCLAIR TELEVISION: $750MM Bank Debt Trades at 32% Discount
SIYATA MOBILE: Granted New US Patent for Innovative Vehicle Kit
SKIN LOGIC: Seeks Court Nod to Sell Assets for $2-Mil.
SKYWORKS SOLUTIONS: Moody's Alters Outlook on Ba1 CFR to Positive
SLEEP GALLERIA: Gets Court OK to Sell Assets to Mattress Warehouse

SOS HYDRATION: Case Summary & 20 Largest Unsecured Creditors
SRPC PROPERTIES: Seeks to Sell Kingwood Property for $220K
STARBRIDGE (ONTARIO): Hires Mr. Issa at GlassRatner as CRO
STEPHENS HEADS: Taps L. Laramie Henry as Bankruptcy Counsel
STEWARD HEALTH: Cohen Weiss Represents the Plan & Union

STEWARD HEALTH: Firefighters, Caregivers Protest Hospital Closure
TALEN ENERGY: Fitch Affirms 'BB-' LongTerm IDR, Outlook Stable
TALEN ENERGY: S&P Assigns 'BB-' Rating on $130.6MM PEDFA Bonds
TALPHERA INC: Narrows Net Loss to $3.9MM in Q1 2024
TEHUM CARE: Tort Claimants Taps MoloLamken LLP as Special Counsel

THRASIO LLC: $325MM Bank Debt Trades at 60% Discount
TPT GLOBAL: Incurs $3.33 Million Net Loss in First Quarter
TRANS UNION: Moody's Rates New First Lien Bank Loans 'Ba2'
TREE LANE: Hires Leech Tishman Fuscaldo & Lampl Inc as Counsel
TUNGSTEN CAYCO: Fitch Affirms 'B-' LongTerm IDR, Outlook Stable

TURNING POINTS: Hearing on Sale of Real Property Set for June 5
UNDER ARMOUR: S&P Lowers ICR to 'BB-' on Brand Strength Challenges
UNISYS CORP: S&P Downgrades ICR to 'B', Outlook Stable
UROGEN PHARMA: Reports $32.3 Million Net Loss in Q1 2024
US RENAL CARE: $1.60BB Bank Debt Trades at 53% Discount

VALCOUR PACKAGING: S&P Lowers ICR to 'CCC-' on Liquidity Risk
VBI VACCINES: Inks At-The-Market Offering Deal with HC Wainwright
VBI VACCINES: Terminates Jefferies Sales Deal & Prior ATM Offering
VERINT SYSTEMS: Moody's Affirms 'Ba2' CFR, Outlook Remains Stable
VERMILLION AND SPEAR: Taps Geri Lyons Chase as Legal Counsel

VG IMPERIAL: Continued Operations to Fund Plan Payments
VIA RENEWABLES INC: Continues to Defend Foote TCPA Class Suit
VIDEO DISPLAY: Delays Annual Report for Fiscal Year Ended Feb. 29
VINDUSTRIALIST LLC: Sylvia Mayer Named Subchapter V Trustee
VITRO BIOPHARMA: Reports $3.12 Million Net Loss in Second Quarter

WAVEDANCER INC: Reports $673,950 Net Loss in Q1 2024
WAYNE CITY: Moody's Upgrades Issuer & GOLT Ratings to Ba2
WEITLUND CONSTRUCTION: Unsecureds Get $3K Per Month for 36 Months
WELLPATH HOLDINGS: $110MM Bank Debt Trades at 47% Discount
WEWORK INC: Court Confirms Plan, Eyes Mid-June Chapter 11 Exit

WHITE COLUMNS: Amends Plan to Resolve Ameris Bank Claim Issues
WINDSOR TERRACE: No Patient Care Concern, 4th PCO Report Says
WW INTERNATIONAL: $945MM Bank Debt Trades at 54% Discount
YELLOW CORP: Paul Hastings & Saul Ewing Advise Ad Hoc Group
YS GARMENTS: $259.3MM Bank Debt Trades at 19% Discount

YZ ENTERPRISE: Case Summary & 20 Largest Unsecured Creditors
ZACHRY HOLDINGS: Clark Hill Files Rule 2019 Statement
ZACHRY HOLDINGS: Crady Jewett Advises Glesby Marks & Victory Air
ZEUUS INC: Incurs $162K Net Loss in Second Quarter
[] Amit Trehan Joins Cahill Gordon's Bankruptcy Practice

[] Chad Salsbery Joins HKA's FACD Practice in Chicago as Partner
[] David Zolot Joins Tiger Capital Group as Managing Director
[] Jamie Chronister Joins Calvetti Ferguson as Managing Director
[] South Carolina Single-Family Home Portfolio Put Up for Sale
[^] BOND PRICING: For the Week from May 27 to 31, 2024


                            *********

1629 REEVES: Voluntary Chapter 11 Case Summary
----------------------------------------------
Debtor: 1629 Reeves, LLC
        1629 Reeves Street
        Beverly Hills CA 90035

Business Description: 1629 Reeves, LLC is a Single Asset Real
                      Estate debtor (as defined in 11 U.S.C.
                      Section 101(51B)).  The Debtor is the fee
                      simple owner of a commercial real estate
                      located at 1629 Reeves Street, Los Angeles,
                      California 90035 valued at $4.5 million.

Chapter 11 Petition Date: May 30, 2024

Court: United States Bankruptcy Court
       Central District of California

Case No.: 24-14283

Judge: Hon. Neil W. Bason

Debtor's Counsel: John P. Kreis, Esq.
                  JOHN P KREIS, PC
                  863 S. Rimpau Blvd.
                  Los Angeles, CA 90005
                  Tel: 213-369-1911
                  Email: jkreis@kreislaw.com

Total Assets as of May 28, 2024: $4,500,000

Total Debts as of May 28, 2024: $4,720,907

The petition was signed by Aaron R. Sokol as managing member.

The Debtor filed an empty 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/USQHZ6Y/1629_Reeves_LLC__cacbke-24-14283__0001.0.pdf?mcid=tGE4TAMA


287 NEW BRUNSWICK: Seeks to Sell Perth Amboy Property for $2MM
--------------------------------------------------------------
287 New Brunswick Enterprises, LLC asked the U.S. Bankruptcy Court
for the District of New Jersey for approval to sell its real
property located at 287-297 New Brunswick Ave., Perth Amboy, N.J.

The property consists of a 14,686-square-foot commercial use
building divided into four retail units and one warehouse unit.

On Jan. 29, the company entered into a sale agreement to convey the
property to Joel Green or an entity to be nominated by him for
consideration of $2 million.

The sale agreement contains no contingency for buyer inspections,
due diligence or financing. It simply requires the buyer to close
within 60 days of receipt of the bankruptcy court's approval.

287 New Brunswick will use the proceeds from the sale to, among
other things, pay the secured claim of BUPM NJ Assets, LLC. The
company proposes to pay the sum of $1.3 million to the secured
creditor.

287 New Brunswick also proposes to deposit the cash proceeds, as
finally adjusted and settled at closing, in escrow with its
bankruptcy counsel pending the court's consideration of
confirmation of its Chapter 11 plan of reorganization, according to
the motion it filed in court.

The motion is on the court's calendar for June 11.

                About 287 New Brunswick Enterprises

Israel Meir Farkash, a creditor of 287 New Brunswick Enterprises,
LLC, filed an involuntary Chapter 11 petition against the Debtor
(Bankr. D. N.J. Case No. 23-15354) on June 21, 2023.

Judge Christine M. Gravelle oversees the case.

Stephen B. McNally, Esq., at McNallyLaw, L.L.C. is the Debtor's
bankruptcy counsel.


388 ADOLPHUS: Case Summary & Three Unsecured Creditors
------------------------------------------------------
Debtor: 388 Adolphus Ave LLC
        33 Wood Avenue S
        Iselin, NJ 08830

Business Description: 388 Adolphus Ave is a Single Asset Real
                      Estate debtor (as defined in 11 U.S.C.
                      Section 101(51B)).  The Debtor is the fee
                      simple owner of the real property located at

                      338 Adolphus Avenue, Cliffside Park, NJ
                      07010 valued at $1,595,000.

Chapter 11 Petition Date: May 31, 2024

Court: United States Bankruptcy Court
       District of New Jersey

Case No.: 24-15537

Debtor's Counsel: Brian G. Hannon, Esq.
                  NORGAARD OBOYLE HANNON
                  184 Grand Avenue
                  Englewood, NJ 07631
                  Tel: (201) 871-1333
                  Fax: (201) 871-3161
                  Email: bhannon@norgaardfirm.com

Total Assets: $1,595,000

Total Liabilities: $1,478,000

The petition was signed by Manuel D'Ippolito as managing member.

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

https://www.pacermonitor.com/view/OFEJCYI/388_Adolphus_Ave_LLC__njbke-24-15537__0001.0.pdf?mcid=tGE4TAMA


530 DONELSON: Seeks to Hire Reed Group as Accountant
----------------------------------------------------
530 Donelson, LLC, seeks approval from the U.S. Bankruptcy Court
for the Middle District of Tennessee to employ Reed Group as
accountant.

The firm will provide accounting advice, bookkeeping, and tax
planning for the Debtor, including accounts receivable management
and bank statement reconciliation, among other services.

The firm will be paid an initial installation charge of $1,995,
plus $995 per month.

David A. Reed, CPA, a partner at Reed Group, disclosed in a court
filing that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     David A. Reed, CPA
     Reed Group
     4504 Chenoweth Run Rd
     Louisville, KY 40299

              About 530 Donelson

530 Donelson, LLC in Gallatin, TN, filed its voluntary petition for
Chapter 11 protection (Bankr. M.D. Tenn. Case No. 24-00879) on
March 14, 2024, listing $0 in assets and $10,494,142 in
liabilities. Eric Lowman, managing member, signed the petition.

Judge Randal S. Mashburn oversees the case.

The Debtor tapped Dunham Hildebrand, PLLC as legal counsel and
Resurgent Financial Services LLC as restructuring advisor.


99 CENTS: Dollar Tree Buys Designation Rights for Store Leases
--------------------------------------------------------------
Dollar Tree, Inc. on May 29, announced that it acquired designation
rights for 170 leases of 99 Cents Only Stores across Arizona,
California, Nevada, and Texas. The deal was completed via two
transactions in May that were approved by the United States
Bankruptcy Court for the District of Delaware. As part of the
transactions, Dollar Tree also acquired the North American
Intellectual Property of 99 Cents Only Stores and select on-site
furniture, fixtures, and equipment.

In April, California-based 99 Cents Only Stores filed for Chapter
11 bankruptcy and subsequently initiated a process to dispose of
its assets, including its inventory, owned real estate and store
leases.

"As we continue to execute on our accelerated growth strategy for
the Dollar Tree brand, this was an attractive opportunity to secure
leases in priority markets where we see strong profitable growth
potential," said Michael Creedon, Jr., Dollar Tree's Chief
Operating Officer. "The portfolio complements our existing
footprint and will provide us access to high quality real estate
assets in premium retail centers, enabling us to rapidly grow the
Dollar Tree brand across the western United States, reaching even
more customers and communities."

Dollar Tree looks forward to welcoming customers from 99 Cents Only
Stores as early as fall 2024.

                     About Dollar Tree, Inc.

Dollar Tree, a Fortune 200 Company, operated 16,774 stores across
48 states and five Canadian provinces as of February 3, 2024.
Stores operate under the brands of Dollar Tree, Family Dollar, and
Dollar Tree Canada. To learn more about the Company, visit
www.DollarTree.com.

                  About 99 Cents Only Stores

Founded in 1982, 99 Cents Only Stores LLC -- http://www.99only.com/
-- operate "extreme value" retail stores in California, Arizona,
Nevada and Texas under the business names "99¢ Only Stores" and
"The 99 Store." The Company offers its customers a wide array of
quality products -- from everyday household items, to fresh
produce, deli, and other grocery items, to an assortment of
seasonal and party merchandise -- many of which are still priced at
or below 99.99 cents. The Company's stores are primarily located in
urban areas and underserved communities, many of which lack close
access to traditional grocery stores.

The Debtors sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Del. Lead Case No. 24-10719) on April 7,
2024. In the petition signed by Christopher J. Wells, as chief
restructuring officer, the Debtor disclosed up to $10 billion in
both assets and liabilities.

Judge Kate Stickles oversees the case.

The Debtors tapped Milbank LLP as general bankruptcy counsel,
Morris, Nichols, Arsht & Tunnel LLP as Delaware bankruptcy counsel,
Jefferies LLC as investment banker, Alvarez & Marsal North America,
LLC as financial advisor, Hilco Merchant Resources, LLC and Hilco
Real Estate, LLC as retail consultant and real estate consultant,
and Kroll Restructuring Administration LLC as claims and noticing
agent.   

The U.S. Trustee for Region 3 appointed an official committee to
represent unsecured creditors.

The law firms of Weil, Gotshal & Manges LLP and Potter Anderson &
Corroon LLP represent the Ad Hoc Group of Secured Noteholders.



ACCELERATE DIAGNOSTICS: Board OKs 2024 Awards for Three Executives
------------------------------------------------------------------
Accelerate Diagnostics, Inc. disclosed in a Form 8-K filed with the
Securities and Exchange Commission that the Compensation Committee
of the Board of Directors of the Company approved certain 2024 (i)
long-term incentive ("LTI") awards consisting of restricted stock
units ("RSUs") and (ii) performance-based incentive awards
consisting of performance stock units ("PSUs") and cash, as
applicable, for Jack Phillips, the Company's president and chief
executive officer, David Patience, the Company's chief financial
officer, and Lawrence Mertz, Ph.D., the Company's chief technology
officer, as follows:

                                   Performance-Based
  Name LTI        Awards(1)        Incentive Awards(2)

Jack Phillips      360,000 RSUs    360,000 PSUs
David Patience     120,000 RSUs    120,000 PSUs and $180,000 Bonus
Lawrence Mertz     120,000 RSUs    120,000 PSUs and $180,000 Bonus

(1) The RSUs will vest over a three-year period with 40% vesting on
the second anniversary of the grant date and the remaining 60%
vesting on the third anniversary of the grant date.  Upon vesting,
the executive officer will receive a number of shares of the
Company's common stock equal to the number of RSUs that have
vested.

(2) The PSUs will vest, and any applicable cash bonus will be paid,
based upon the Company's achievement of certain objectives relating
to the submission to and approval by the U.S. Food and Drug
Administration of the Accelerate Wave system by certain targeted
dates.  The amount of performance-based incentive awards shown in
this table represent 100% achievement of all the FDA Objectives by
the applicable targeted dates.  Partial payouts of the
performance-based incentive awards is possible depending on the
timing of the achievement of the applicable FDA Objective,
provided, however, that no PSUs will vest, and no cash bonus will
be paid, in the event that the Company does not obtain FDA approval
of the Accelerate Wave system by Dec. 31, 2025.  Upon vesting, the
executive officer will receive a number of shares of the Company's
common stock equal to the number of PSUs, if any, that have
vested.

                     About Accelerate Diagnostics

Tucson, Ariz.-based Accelerate Diagnostics, Inc. is an in vitro
diagnostics company dedicated to providing solutions that improve
patient outcomes and lower healthcare costs through the rapid
diagnosis of serious infections.

Phoenix, Arizona-based Ernst & Young LLP, the Company's auditor
since 2013, issued a "going concern" qualification in its report
dated March 29, 2024, citing that the Company has suffered
recurring losses and negative cash flows from operations and has
stated that substantial doubt exists about the Company's ability to
continue as a going concern.


ACCELERATE DIAGNOSTICS: Reports $14.2 Million Net Loss in Q1 2024
-----------------------------------------------------------------
Accelerate Diagnostics, Inc. filed with the U.S. Securities and
Exchange Commission its Quarterly Report on Form 10-Q reporting a
net loss of $14.2 million for the three months ended March 31,
2024, compared to a loss of $16.8 million for the three months
ended March 31, 2023.

Since inception, the Company has not achieved profitable operations
or positive cash flows from operations. The Company's accumulated
deficit totaled $683.1 million as of March 31, 2024. During the
three months ended March 31, 2024, the Company had negative cash
flows from operations of $8.5 million. The Company had working
capital of $8 million as of March 31, 2024.

In March 2023, the Company entered into a forbearance agreement,
with the holders of approximately 85% of the Company's outstanding
2.50% convertible senior notes and the trustee for the 2.50% Notes.
Pursuant to the Forbearance Agreement, the members of the Ad Hoc
Noteholder Group agreed, and directed the Trustee, to forbear from
exercising their rights and remedies under the indenture governing
the 2.50% Notes in connection with certain events of default under
the 2.50% Notes Indenture, including, but not limited to, the
failure to timely pay in full the principal and any interest
related to the 2.50% Notes that was due and payable on March 15,
2023. In April 2023, the Company entered into a restructuring
support agreement with certain holders of the 2.50% Notes, the
holder of a secured promissory note with the Jack W. Schuler Living
Trust and the holders of the Company's series A preferred stock to
negotiate in good faith to effect the restructuring of the
Company's capital structure. In June 2023, the Company completed
the Restructuring Transactions contemplated by the Restructuring
Support Agreement.

In January 2024, the Company completed an underwritten public
offering. Concurrently with the completion of the January 2024
Public Units Offering, the Company sold Units to the Schuler Trust
and to the Company's Chief Executive Officer and Chief Financial
Officer in a private placement offering. Net proceeds after
transaction expenses were $11 million. In addition, the Schuler
Trust agreed to purchase additional Units on or before May 20.

As of March 31, 2024, the Company had $15.8 million in cash and
cash equivalents and investments, an increase of $2.6 million from
$13.2 million at December 31, 2023. The primary reason for the
increase was due to proceeds from the sale and issuance of Units
during the period, partially offset by cash used in operations. The
future success of the Company is dependent on its ability to
successfully commercialize its products, obtain regulatory
clearance for and successfully launch its future product
candidates, obtain additional capital and ultimately attain
profitable operations.

The Company's primary use of capital has been for the development
and commercialization of the Accelerate Pheno system, development
of complementary products and, most recently, development of its
next generation technology, the Accelerate Wave™ system. The
Company is subject to a number of risks similar to other early
commercial stage life science companies, including, but not limited
to commercially launching the Company's products, development and
market acceptance of the Company's product candidates, development
by its competitors of new technological innovations, protection of
proprietary technology and raising additional capital.

Historically, the Company has funded its operations primarily
through multiple equity raises and the issuance of debt. While the
Company believes it has adequate funding to allow it to continue to
progress its development and operational goals discussed in this
report for the next several quarters, it is not expected to be
sufficient to fund the Company's operations through twelve months
from the issuance of these financial statements.

While the Company continues to explore additional funding in the
form of potential equity and/or debt financing arrangements or
similar transactions, there can be no assurance the necessary
financing will be available on terms acceptable to the Company, or
at all. If the Company raises funds by issuing equity securities,
dilution to stockholders may result. Any equity securities issued
may also provide for rights, preferences or privileges senior to
those of holders of common stock. If the Company raises funds by
issuing additional debt, it is likely any new debt would have
rights, preferences and privileges senior to common stockholders.
The terms of borrowing could impose significant restrictions on the
Company's operations. The capital markets have in the past, and may
in the future, experience periods of upheaval that could impact the
availability and cost of equity and debt financing. In addition,
increases in federal fund rates set by the Federal Reserve, such as
the significant increases experienced throughout 2022 and 2023,
which serve as benchmark rates on borrowing, and other general
economic conditions have impacted, and in the future may impact,
the cost of debt financing or refinancing existing debt.

Although the Company is actively considering all available
strategic alternatives to maximize value, if the Company is unable
to obtain adequate capital resources to fund operations, the
Company would not be able to continue to operate its business
pursuant to its current plans. This may require the Company to,
among other things, materially modify its operations to reduce
spending; sell assets or operations; delay the implementation of,
or revise certain aspects of, its business strategy; or discontinue
its operations entirely.

The Company does not currently have adequate financial resources to
fund its forecasted operating costs for at least the next 12
months.

A full-text copy of the Company's Form 10-Q is available at
https://tinyurl.com/49skx4bb

                   About Accelerate Diagnostics

Tucson, Ariz.-based Accelerate Diagnostics, Inc. is an in vitro
diagnostics company dedicated to providing solutions that improve
patient outcomes and lower healthcare costs through the rapid
diagnosis of serious infections.

As of March 31, 2024, the Company has $30.7 million in total
assets, $56.5 million in total liabilities, and $25.8 million in
total stockholders' deficit.  As of December 31, 2023, the Company
had $31.4 million in total assets, $51.3 million in total
liabilities, and $19.9 million in total stockholders' deficit.

Phoenix, Arizona-based Ernst & Young LLP, the Company's auditor
since 2013, issued a "going concern" qualification in its report
dated March 29, 2024, citing that the Company has suffered
recurring losses and negative cash flows from operations and has
stated that substantial doubt exists about the Company's ability to
continue as a going concern.



ACK FAMILY: Seeks to Hire Hartford Land as Real Estate Broker
-------------------------------------------------------------
Ack Family Limited received approval from the U.S. Bankruptcy Court
for the Eastern District of California to employ Hartford Land
Management as its real estate broker.

The broker will market and sell the Debtor's real property known as
702 B Street, Lodi, California.

The firm will receive a commission equal to 3 percent of the sales
price.

Hartford Land Management is a "disinterested person", within the
meaning of 11 U.S.C. 101(14), according to court filings.

The firm can be reached through:

     Cameron Stewart
     Hartford Land Management
     Newington, CT 06111
     Phone: (860) 436-9955

     About Ack Family Limited

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

Ack Family Limited filed its voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. E.D. Cal. Case No.
24-20758) on February 28, 2024. In the petition signed by Chun-Mei
Dodge as general partner, the Debtor estimated $500,000 to $1
million in liabilities.

Judge Christopher M Klein presides over the case.

Stephen Reynolds, Esq. at REYNOLDS LAW CORPORATION represents the
Debtor as counsel.


ACORDA THERAPEUTICS: Committee Taps Dundon as Financial Advisor
---------------------------------------------------------------
The official committee of unsecured creditors of Acorda
Therapeutics, Inc. and its affiliates seeks approval from U.S.
Bankruptcy Court for the Southern District of New York to employ
Dundon Advisers LLC as its financial advisor.

The firm will render these services:

   -- assist in the analysis, review, and monitoring of the
restructuring process, including, but not limited to, an assessment
of the unsecured claims pool and potential recoveries for unsecured
creditors;

   -- develop a complete understanding of the Debtors' businesses
and their valuations;

   -- determine whether there are viable alternative paths for the
disposition of the Debtors' assets from those currently or in the
future proposed by any Debtor;

   -- monitor and, to the extent appropriate, assist the Debtors in
efforts to develop and solicit transactions that would support
unsecured creditor recovery;

   -- assist the Committee in identifying, valuing, and pursuing
estate causes of action, including, but not limited to, relating to
prepetition transactions, control person liability, and lender
liability;

   -- assist the Committee in analyzing, classifying and addressing
claims against the Debtors and in participating effectively in any
effort in the Chapter 11 Cases to estimate (in any formal or
informal sense) contingent, unliquidated, and disputed claims;

   -- assist the Committee in identifying, preserving, valuing, and
monetizing tax assets of the Debtors, if any;

   -- advise the Committee in negotiations with the Debtors,
certain of the Debtors' lenders, and third parties;

   -- assist the Committee in reviewing the Debtors' financial
reports;

   -- assist the Committee in reviewing the Debtors' cost/benefit
analysis with respect to the assumption or rejection of various
executory contracts and leases;

   -- review and provide analysis of the present and any
subsequently proposed debtor in-possession financing or use of cash
collateral;

   -- assist the Committee in evaluating and analyzing avoidance
actions, including fraudulent conveyances and preferential
transfers;

   -- assist the Committee in investigating whether any
unencumbered assets exist;

   -- review and provide analysis of any proposed disclosure
statement and chapter 11 plan and, if appropriate, assist the
Committee in developing an alternative chapter 11 plan;

   -- attend meetings and assist in discussions with the Committee,
the Debtors, the secured lenders, the U.S. Trustee, and other
parties in interest and professionals;

   -- present at meetings of the Committee, as well as meetings
with other key stakeholders and parties;

   -- perform such other advisory services for the Committee as may
be necessary or proper in these proceedings, subject to the
aforementioned scope and not duplicative of services provided by
other professionals; and

   -- provide testimony on behalf of the Committee as and when may
be deemed appropriate.

The current standard hourly rates for the Dundon professionals
are:

     Principal                            $890
     Managing Director & Senior Adviser   $790
     Senior Director                      $700
     Director                             $650
     Associate Directors                  $550
     Senior Associate                     $475
     Associates                           $350

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

Joshua Nahas, a managing director at Dundon Advisers, 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:

     Joshua Nahas
     Dundon Advisers LLC
     Ten Bank Street, Suite 1100
     White Plains, NY 10606
     Telephone: (914) 341-1188
     Facsimile: (212) 202-4437
     Email: jn@dundon.com

         About Acorda Therapeutics, Inc.

Acorda Therapeutics Inc. is a biopharmaceutical company that has
developed breakthrough products, therapies, and biotechnology to
restore function and improve the lives of people with neurological
disorders. INBRIJA is approved for intermittent treatment of OFF
episodes in adults with Parkinson's disease treated with
carbidopa/levodopa.

Acorda Therapeutics Inc. and its affiliates sought relief under
Chapter 11 of the U.S. Bankruptcy Code (Bankr. S.D.N.Y. Lead Case
No. 24-22284) on April 1, 2024. In the petition signed by Michael
A. Gesser, as chief financial officer, the Debtor disclosed total
assets as of Dec. 31, 2023, of $108,525,000 and total debt as of
Dec. 31, 2023, of $266,204,000.

The Honorable Bankruptcy Judge David S. Jones handles the case.

The Debtor tapped Baker McKenzie as legal counsel; Togut, Segal &
Segal LLP as conflicts counsel; Ernst & Young as financial advisor;
and Ducera Partners and Leerink Partners as investment bankers.
Kroll Restructuring Administration is the claims agent.

Merz is being advised by Freshfields Bruckhaus Deringer US LLP as
legal counsel, Morgan Stanley as investment banker, and Deloitte as
financial and tax advisors. Senior Convertible Noteholders are
being advised by King & Spalding as legal counsel and Perella
Weinberg Partners as investment banker.

The U.S. Trustee for Region 2 appointed an official committee to
represent unsecured creditors in the Debtors' Chapter 11 cases.


ACORDA THERAPEUTICS: Committee Taps McDermott Will as Counsel
-------------------------------------------------------------
The official committee of unsecured creditors of Acorda
Therapeutics, Inc. and its affiliates seeks approval from U.S.
Bankruptcy Court for the Southern District of New York to employ
McDermott Will & Emery LLP as its counsel.

The firm will render these services:

     (a) advise the Committee with respect to its rights, duties
and powers in the Chapter 11 Cases;

     (b) assist and advise the Committee in its consultations and
negotiations with the Debtors and other parties in interest
relative to the administration of the Chapter 11 Cases;

     (c) assist the Committee in analyzing the claims of the
Debtors' creditors and the Debtors' capital structure and in
negotiating with holders of claims and equity interests;
     
     (d) assist the Committee in its investigation of the acts,
conduct, assets, liabilities, and financial condition of the
Debtors and their insiders and of the operation of the Debtors'
businesses;

     (e) assist the Committee in its analysis of, and negotiations
with, the Debtors or any third party concerning matters related to,
among other things, the assumption or rejection of certain leases
of non-residential real property and executory contracts, asset
dispositions, financing or other transactions, and the terms of one
or more plans of reorganization or liquidation for the Debtors and
accompanying disclosure statements and related plan documents;

     (f) assist and advise the Committee as to its communications
with the general creditor body regarding significant matters in the
Chapter 11 Cases;

     (g) represent the Committee at all hearings and other
proceedings before this Court;

     (h) review and analyze applications, orders, schedules, and
statements of financial affairs and operations filed with the
Court, advise the Committee as to their propriety and, to the
extent deemed appropriate by the Committee, support, join or object
thereto;

     (i) assist the Committee in its review and analysis of the
Debtors' various agreements;

     (j) prepare, on behalf of the Committee, any pleadings,
including, without limitation, motions, memoranda, complaints,
adversary complaints, objections, or comments in connection with
any matter related to the Debtors or the Chapter 11 Cases;

     (k) investigate and analyze any claims belonging to the
Debtors' estates; and

     (l) perform such other legal services as may be required or
are otherwise deemed to be in the interests of the Committee in
accordance with the Committee's powers and duties, as set forth in
the Bankruptcy Code, Bankruptcy Rules, or other applicable law.

The firm will be paid at these hourly rates:

     Partners                    $1,525 - $1,750
     Employee Counsel            $1,395
     Associates                  $805 - $1,290
     Non-lawyer Professionals    $360 - $745

McDermott has advised the Committee that it responds to the
questions set forth in Section D of the Revised UST Guidelines as
follows:

   Question: Did you agree to any variations from, or alternatives
to, your standard or customary billing arrangements for this
engagement?

   Response: McDermott did not agree to any variations from, or
alternatives to, its standard or customary billing arrangements for
this engagement.

   Question: Do any of the professionals included in this
engagement vary their rate based on the geographic location of the
bankruptcy case?

   Response: No rate for any of the professionals included in this
engagement varies based on the geographic location of the Chapter
11 Cases.

   Question: If you represented the client in the 12 months
prepetition, disclose your billing rates and material financial
terms for the prepetition engagement, including any adjustments
during the 12 months prepetition. If your billing rates and
material financial terms have changed postpetition, explain the
difference and the reasons for the difference.

   Response: McDermott did not represent the Committee, which was
appointed by the U.S. Trustee during the course of the Chapter 11
Cases, during the 12 months prepetition.

   Question: Has your client approved your prospective budget and
staffing plan, and, if so, for what budget period?

   Response: The Committee and McDermott expect to develop a
prospective budget and staffing plan, recognizing that in the
course of large chapter 11 cases, unforeseeable fees and expenses
may arise that will need to be addressed by the Committee and
McDermott.

As disclosed in the court filings, McDermott does not represent and
does not hold or represent any interest adverse to the Debtors'
estates, the Debtors' individual creditors, or the Committee, and
is a "disinterested person," as that term is defined in Bankruptcy
Code section 101(14), as modified by Bankruptcy Code section
1107(b).

The firm can be reached through:

     Darren Azman, Esq.
     Kristin K. Going, Esq.
     Stacy Lutkus, Esq.
     Daniel Thomson, Esq.
     MCDERMOTT WILL & EMERY LLP
     One Vanderbilt Avenue
     York, NY 10017-3852
     Telephone: (212) 547-5400
     Facsimile: (212) 547-5444

         About Acorda Therapeutics, Inc.

Acorda Therapeutics Inc. is a biopharmaceutical company that has
developed breakthrough products, therapies, and biotechnology to
restore function and improve the lives of people with neurological
disorders. INBRIJA is approved for intermittent treatment of OFF
episodes in adults with Parkinson's disease treated with
carbidopa/levodopa.

Acorda Therapeutics Inc. and its affiliates sought relief under
Chapter 11 of the U.S. Bankruptcy Code (Bankr. S.D.N.Y. Lead Case
No. 24-22284) on April 1, 2024. In the petition signed by Michael
A. Gesser, as chief financial officer, the Debtor disclosed total
assets as of Dec. 31, 2023, of $108,525,000 and total debt as of
Dec. 31, 2023, of $266,204,000.

The Honorable Bankruptcy Judge David S. Jones handles the case.

The Debtor tapped Baker McKenzie as legal counsel; Togut, Segal &
Segal LLP as conflicts counsel; Ernst & Young as financial advisor;
and Ducera Partners and Leerink Partners as investment bankers.
Kroll Restructuring Administration is the claims agent.

Merz is being advised by Freshfields Bruckhaus Deringer US LLP as
legal counsel, Morgan Stanley as investment banker, and Deloitte as
financial and tax advisors. Senior Convertible Noteholders are
being advised by King & Spalding as legal counsel and Perella
Weinberg Partners as investment banker.

The U.S. Trustee for Region 2 appointed an official committee to
represent unsecured creditors in the Debtors' Chapter 11 cases.


ACROSS INC: Seeks to Tap Jones & Walden LLC as Bankruptcy Counsel
-----------------------------------------------------------------
Across, Inc. seeks approval from the U.S.  Bankruptcy Court for the
District of New Jersey to hire Jones & Walden LLC as counsel.

The firm's services include:

      a. preparing of pleadings and applications;

      b. conducting of examination;

      c. advising the Debtor of its rights, duties and obligations
as a debtor-in-possession;

      d. consulting with the Debtor and representing the Debtor
with respect to a Chapter 11 plan;

      e. performing those legal services incidental and necessary
to the day-to-day operations of the Debtor's business, including,
but not limited to, institution and prosecution of necessary legal
proceedings, and general business legal advice and assistance; and

     f. taking any and all other action incident to the proper
preservation and administration of the Debtor's estate and
business.

The firm will be paid at these rates:

     Attorneys                    $300 to $475 per hour
     Paralegals and law clerks    $150 to $200 per hour

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

Leslie M. Pineyro, a partner at Jones & Walden 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:

      Leslie M. Pineyro, Esq.
      Jones & Walden LLC
      699 Piedmont Avenue, NE
      Atlanta, GA 30308
      Telephone: (404) 564-9300
      Email: lpineyro@joneswalden.com
             mgensburg@joneswalden.com

                About Across, Inc.

Across, Inc. filed its voluntary petition for relief under Chapter
11 of the Bankruptcy Code (Bankr. D.N.J. Case No. 24-10639) on May
13, 2024, listing up to $50,000 in assets and $100,001 to $500,000
in liabilities. Leslie M. Pineyro, Esq. at Jones And Walden, LLC
represents the Debtor as counsel.


ACROSS INC: Tamara Miles Ogier Named Subchapter V Trustee
---------------------------------------------------------
The U.S. Trustee for Region 21 appointed Tamara Miles Ogier, Esq.,
at Ogier, Rothschild & Rosenfeld, PC as Subchapter V trustee for
Across, Inc.

Ms. Ogier will be paid an hourly fee of $450 for her services as
Subchapter V trustee and will be reimbursed for work-related
expenses incurred.    

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

The Subchapter V trustee can be reached at:

     Tamara Miles Ogier, Esq.
     Ogier, Rothschild & Rosenfeld, PC
     P.O. Box 1547
     Decatur, GA 30031
     Phone: (404) 525-4000

                         About Across Inc.

Across, Inc. filed a petition under Chapter 11, Subchapter V of the
Bankruptcy Code (Bankr. N.D. Ga. Case No. 24-10639) on May 13,
2024, with up to $50,000 in assets and up to $500,000 in
liabilities.

Judge Paul Baisier presides over the case.

Leslie M. Pineyro, Esq., at Jones And Walden, LLC represents the
Debtor as legal counsel.


AERKOMM INC: Incurs $6.60 Million Net Loss in First Quarter
-----------------------------------------------------------
Aerkomm Inc. filed with the Securities and Exchange Commission its
Quarterly Report on Form 10-Q reporting a net loss of $6.60 million
on $53,255 of total revenue for the three months ended March 31,
2024, compared to a net loss of $3.75 million on $454,281 of total
revenue for the three months ended March 31, 2023.

As of March 31, 2024, the Company had $79.92 million in total
assets, $58.09 million in total liabilities, and $21.83 million in
total stockholders' equity.

As of March 31, 2024, the Company had cash and cash equivalents of
$103,756 and restricted cash of $15,906.  The Company has financed
its operations primarily through cash proceeds from financing
activities, including from its 2020 Offering, the issuance of
convertible bonds, short-term borrowings and equity contributions
by our stockholders.

Aerkomm said, "Our operations continue to require significant
capital expenditures primarily for technology development,
equipment and capacity expansion.  Capital expenditures are
associated with the supply of airborne equipment to our prospective
airline partners, which correlates directly to the roll out and/or
upgrade of service to our prospective airline partners' fleets.
Capital spending is also associated with the expansion of our
network, ground stations and data centers and includes design,
permitting, network equipment and installation costs.

"Capital expenditures for the three months ended March 31, 2024 and
2023 were $357,345 and $335,825, respectively.

"We anticipate an increase in capital spending in fiscal year 2024
and estimate that capital expenditures will range from $3 million
to $10 million as we will continue to advance our semiconductor
designs, our software-defined platforms and continue to execute our
network expansion strategy.  We expect to be able to raise these
required funds in connection with our planned Merger with IXAQ
although we cannot provide assurance that we will be successful in
this effort."

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/0001590496/000121390024047257/ea0206891-10q_aerkomm.htm

                          About Aerkomm

Headquartered in Nevada, USA, Aerkomm Inc. --
http://www.aerkomm.com/-- is a development stage innovative
satellite communication technology company providing
carrier-neutral and software-defined infrastructure to deliver
mission-critical, multi-orbit satellite broadband connectivity for
the public and private sectors.  The Company offers a range of
next-generation technologies that bring high-throughput
performance, interoperability and virtualization to provide high
performance and resilient end-to-end broadband connectivity to our
customers in collaboration with satellite or constellation partners
and mobile network operators.

Aerkomm reported a net loss of $21.07 million in 2023, a net loss
of $11.88 million in 2022, a net loss of $9.38 million in 2021, a
net loss of $9.11 million in 2020, a net loss of $7.98 million in
2019, and a net loss of $8.15 million in 2018.


AEROSPACE ENGINEERING: Seeks Court Approval to Sell Assets
----------------------------------------------------------
Aerospace Engineering & Support, Inc. asked the U.S. Bankruptcy
Court for the District of Utah for approval to sell some of its
assets.

The company is selling its major equipment by public auction and
the other assets through a private transaction. These assets
include the company's small hot press and related items and raw
materials.

Aerospace, through Integra Asset Solutions, intends to hold an
auction on-site with bidders registering through the auctioneer.

Integra will begin advertising the auction on a nationwide basis as
soon as authorized by the court. The advertising will be to a known
market of potential purchasers as generated by Integra through its
contacts in the industry.

The auction will be conducted through regular bidding and will run
for two days. It is expected to generate $170,000 to $200,000 in
net proceeds.

With regard to the other assets, Aerospace is selling them to
Mission Support, Inc. of Clearfield, Utah for $28,239.

Mission Support will receive the items without warranty in their
"as-is" condition.

Aerospace will use the net proceeds from the auction and the
private sale to pay the secured claim of Small Business
Administration.

                    About Aerospace Engineering

Aerospace Engineering & Support, Inc. is part of the aerospace
products and parts manufacturing industry.

The Debtor filed Chapter 11 petition (Bankr. D. Utah Case No.
23-22868) on July 7, 2023, with $1 million to $10 million in assets
and liabilities. Brian Rothschild, Esq., serves as Subchapter V
trustee.

Judge Peggy Hunt oversees the case.

M. Darin Hammond, Esq., at Smith Knowles, P.C., is the Debtor's
legal counsel.


ALL DAY: $200MM Bank Debt Trades at 58% Discount
------------------------------------------------
Participations in a syndicated loan under which All Day
AcquisitionCo LLC is a borrower were trading in the secondary
market around 41.7 cents-on-the-dollar during the week ended
Friday, May 31, 2024, according to Bloomberg's Evaluated Pricing
service data.

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

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



ALLIANCE RESOURCE: Fitch Rates New $400MM Unsec. Notes Due 2029 BB
------------------------------------------------------------------
Fitch Ratings has assigned a 'BB'/'RR4' rating' to Alliance
Resource Operating Partners, L.P.'s (AROP) proposed $400 million
senior unsecured notes due 2029. The proposed notes will be
guaranteed by Alliance Resource Partners, L.P. (ARLP, 'BB') and
certain subsidiaries. Proceeds of the notes will be used to finance
the repayment of the senior unsecured notes due 2025 ($284.6
million in principal outstanding as of March 31, 2024) and for
general corporate purposes. Fitch currently rates AROP's Long-Term
Issuer Default Ratings at 'BB' and its senior unsecured notes due
2025 at 'BB'/'RR4'. The Rating Outlook is Stable.

The ratings and Outlook reflect Fitch's expectation that shipments
and pricing will continue to support capex and modest investments
in non-coal businesses and that ARLP will manage its EBITDA
leverage to be below 1.0x on a sustained basis. Fitch expects cash
flows to remain sufficient to allow deleveraging should capital
markets access be limited longer-term.

KEY RATING DRIVERS

Favorable Operating Profile: Fitch believes ARLP is a well-run,
mid-sized coal company and the largest coal producer in the eastern
U.S. The company's earnings benefit from the high heat quality of
its coal, a union free history (no other post-employment benefit
liabilities) and the close proximity of operations to its customers
and transport hubs.

Coal operations are concentrated in underground mining and in
ARLP's two largest operations, the River View Complex and the
Tunnel Ridge Complex, which accounted for 28% and 22% of 2023
production, respectively. Operations benefit from stable geology,
management's strong and lengthy operating track record, and a fair
amount of flexibility at most mines, including the River View
Complex, given the use of continuous miners.

Operating and Financial Flexibility: Fitch expects cash flows to be
more than sufficient to support operations and maintain a
conservative financial profile. The company has been able and
willing to downsize production and dial-back distributions and
capex during weak energy prices, thereby allowing debt repayment.
The company has also been able to scale-up when markets are strong
without deterioration to its capital structure.

Modest Financial Leverage: Fitch expects EBITDA leverage to be
sustained below 1.0x. EBITDA leverage was 0.4x at Dec. 31, 2023 and
has not been above 1.5x over the past 10 years. Going forward, debt
should be $550 million or below and Fitch expects ARLP's annual
EBITDA to range between $690 million and $820 million.

Coal Vulnerable to Climate Initiatives: Fitch believes steam coal
volumes are vulnerable to coal power generation capacity closures
but that the company's coal would be favored in remaining dispatch
for its high heat and reliability of supply. While Fitch does not
expect ARLP's volumes to be constrained in the medium term, the
longer-term risk of coal power generation capacity closures is
factored into the ratings.

Improved Access to Capital: In 2023, Alliance Coal, LLC obtained a
four-year $425 million secured revolving credit facility and a $75
million secured term loan. In January 2024, the company also
upsized its A/R securitization facility to $90 million from $60
million and extended the maturity by one year to January 2025.

Diversifying into Oil: Fitch views ARLP's growing exposure to oil
and gas minerals royalties as positive to cash flows. Production of
mineral interests aggregated 3.1 million barrels of oil equivalent
in 2023. The company has no capital commitments associated with
these interests and 2023 segment adjusted EBITDA from oil and gas
royalties was $122 million or about 19% of total segment adjusted
EBITDA less capex.

DERIVATION SUMMARY

Alliance Resource Partners, L.P. (ARLP) is larger and more
profitable than Indonesian coal peer companies PT Indika Energy Tbk
(BB-/Stable) and PT Golden Energy Mines Tbk (BB-/Stable). ARLP's
EBITDA leverage is expected to be below 1.0x compared to PT Indika
Energy's EBITDA leverage above 3.0x and PT Golden Energy's EBITDA
leverage below 0.5x.

KEY ASSUMPTIONS

- Shipments at roughly 33 million tons per year on average;

- EBITDA margins average about 34%;

- Average annual capex at about $440 million, weighted towards 2024
and 2025;

- Annual distributions average about $237 million, weighted toward
2024;

- No sustained borrowing expected under the Alliance Coal, LLC
revolving credit facility.

RATING SENSITIVITIES

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

- An upgrade is unlikely in the near-term as the company's
concentration and scale are commensurate with the rating.

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

- EBITDA net leverage sustained above 1.5x;

- Material deterioration in liquidity evidenced by weakened
external funding access, liquidity of less than $200 million and/or
failure to refinance upcoming maturities in a timely manner.

LIQUIDITY AND DEBT STRUCTURE

Solid Liquidity: Cash on hand was $134 million at March 31, 2024.
Fitch expects ARLP to generate positive free cash flow on average,
but for the $90 million A/R securitization facility (to mature Jan.
10, 2025) and the Alliance Coal, LLC $425 million secured revolving
credit facility (to mature March 9, 2027) to be utilized for
near-term needs and letters of credit.

At March 31, 2024, availability under the revolver was $384 million
(LOC $44.1 million) and availability under the A/R securitization
was $33 million.

Proceeds of the proposed notes will be used to repay the notes due
in 2025, thereby alleviating the springing maturity under the terms
of the revolving credit facility and term loan ($56 million
outstanding on March 31, 2024), and will provide roughly $110
million of additional liquidity.

Alliance Coal, LLC Credit facility financial covenants include a
consolidated debt to consolidated cash flow (substantially
debt/EBITDA) maximum of 2.5x, a minimum interest coverage ratio of
3.0x and a CoalCo debt (excluding the Alliance Resource Operating
Partners, L.P. notes and any refinancing) to consolidated cash flow
maximum of 1.5x.

The A/R securitization facility has been annually renewed.

ISSUER PROFILE

AROP, a subsidiary of ARLP, is a major steam coal producer
primarily operating in the Illinois Basin. In 2023, 80.9% of
tonnage was sold to electric utilities in the U.S., of which, 100%
had scrubbers. The company operates seven underground mining
complexes in Illinois, Indiana, Kentucky, Maryland, Pennsylvania
and West Virginia and operates a coal loading terminal on the Ohio
River in Indiana. In 2023, the company's exports represented 15.7%
of coal sales volumes.

The company also owns mineral royalty interests in 68,578 net
royalty acres in oil and gas producing regions, primarily in the
Permian, Anadarko, and Williston basins.

DATE OF RELEVANT COMMITTEE

10 May 2024

ESG CONSIDERATIONS

ARLP has an ESG Relevance score of '4' for GHG Emissions & Air
Quality due to its exposure to emissions regulatory risk. This has
a negative impact on the credit profile, and is relevant to the
ratings in conjunction with other factors.

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   
   -----------            ------        --------   
Alliance Resource
Operating Partners,
L.P.

   senior unsecured   LT BB  New Rating   RR4


ALPINE 4 HOLDINGS: Nasdaq Extends Suspension Stay Pending Hearing
-----------------------------------------------------------------
Alpine 4 Holdings, Inc. disclosed in a Form 8-K filed with the
Securities and Exchange Commission that on May 30, 2024, the
Company received a notice from The Nasdaq Stock Market LLC that the
Nasdaq Hearings Panel has granted the Company's request to extend
the stay of suspension from Nasdaq, pending the Company's hearing
before the Panel and the issuance of a final determination
regarding the Company's listing status.  The Company's hearing is
scheduled for July 2, 2024, at which time the Company will present
its plan to regain compliance with applicable listing requirements
related to the Company's failure to file certain periodic reports.

                           About Alpine 4

Alpine 4 Holdings, Inc (formerly Alpine 4 Technologies, Ltd) is a
Nasdaq traded Holding Company (trading symbol: ALPP) that acquires
business, wholly, that fit under one of several portfolios:
Aerospace, Defense Services, Technology, Manufacturing or
Construction Services as either a Driver, Stabilizer or Facilitator
from Alpine 4's disruptive DSF business model.

Alpine 4 Holdings reported a net loss of $12.87 million for the
year ended Dec. 31, 2022, compared to a net loss of $19.48 million
for the year ended Dec. 31, 2021.  As of Dec. 31, 2022, the Company
had $145.63 million in total assets, $75.64 million in total
liabilities, and $69.99 million in total stockholders' equity.

Phoenix, Arizona-based RSM US LLP, the Company's auditor since
2022, issued a "going concern" qualification in its report dated
May 5, 2023, citing that the Company has suffered recurring losses
from operations and recurring negative cash flows from operations.
This raises substantial doubt about the Company's ability to
continue as a going concern.
  
As of June 30, 2023, the Company had positive working capital of
$1.6 million, which was a decrease of $14 million compared to Dec.
31, 2022.  The Company has bank financing totaling $35 million ($35
million in lines of credit including $0.5 million in capital
expenditures lines of credit availability) of which $4.4 million
was available and unused as of June 30, 2023.  There are three
lines
of credit that are set to mature during the next 12 months.  These
three lines of credit total $13.7 million, of which $8.7 million
was used as of June 30, 2023, and are shown as a current liability
on the consolidated balance sheet.  According to the Company, these
factors raise substantial doubt about its ability to continue as a
going concern.

The Company has not yet filed its Quarterly Report on Form 10-Q for
the Quarter Ended Sept. 30, 2023, Annual Report on Form 10-K for
the year ended Dec. 31, 2023, and Quarterly Report for the Quarter
Ended March 31, 2024.


ALTIUM PACKAGING: Moody's Rates New $1.14BB 1st Lien Term Loan 'B2'
-------------------------------------------------------------------
Moody's Ratings assigned a B2 rating to Altium Packaging LLC's new
$1,142 million senior secured 1st lien term loan B due 2031.
Altium's B2 corporate family rating and B2-PD probability of
default rating are unchanged. The outlook is stable.

The use of proceeds from the new term loan B will be used to
refinance Altium's existing term loans due 2028.  

"Altium's management continues to execute on opportunities in a
disciplined manner that support its cash flow and credit quality.
This transaction will extend the maturity of the term loan to 2031
and is also expected to modestly reduce interest costs," said Scott
Manduca, Vice President at Moody's.

RATINGS RATIONALE

Altium's B2 CFR reflects the company's product innovation,
long-standing customer relationships, and the customer on-site
production that raises switching costs. The company has developed
many patented products from its proprietary technologies that
promote sustainability and the use of recycled resin. Furthermore,
Altium continues to exhibit discipline in protecting its credit
quality when employing its organic and inorganic growth
strategies.

Altium operates in the very fragmented, competitive plastic
packaging industry. The company competes with not only smaller and
competitive peers, but also some larger, public, and well
capitalized companies. There is a strategy to build scale through
debt-funded acquisitions and employ capital for new business wins.
Therefore, the financial policy is considered aggressive, since
leverage is elevated to fund growth initiatives.  However, Altium
has shown discipline in protecting its balance sheet in the past.
Moody's forecast includes debt leverage (Moody's adjusted) of 5.3x
and 5.1x in 2024 and 2025, respectively. Interest coverage is
forecast to be near 3.0x over this timeframe.

Altium's good liquidity is supported by free cash flow and a $225
million asset-based revolver expiring in February 2028, which had a
borrowing base of $170 million and $7 million drawn as of March 31,
2024.

The first-lien term loan due 2031 is rated B2, which is in line
with the CFR. This reflects its senior position in the capital
structure with a first-priority interest in fixed assets and second
lien on assets securing the asset-based revolving credit facility
on a priority basis (primarily accounts receivable and inventory).

The stable outlook reflects Moody's expectation that EBITDA will
improve in a sustained manner and debt leverage will decrease with
contributions from acquisitions, new business wins and continuing
cost reduction initiatives.

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

The rating could be upgraded if Altium sustainably improves its
credit metrics and cash flow while maintaining good liquidity.
Specifically, debt-to-EBITDA (Moody's adjusted) below 3.0x,
EBITDA-to-interest expense above 3.5x, and free cashflow-to-debt
above 5%.

A downgrade in rating might occur if there is a deterioration in
credit metrics or liquidity. Specifically, debt-to-EBITDA (Moody's
adjusted) is above 6.0x, EBTIDA-to-interest expense is below 3.0x,
and free cashflow-to-debt below 3%.

Based in Atlanta, Georgia, Altium Packaging LLC (formerly
Consolidated Container Company LLC) is one of the leading North
American manufacturers of rigid plastic containers for mostly
branded consumer product and beverage companies. The company is
also a supplier of recycled resin. For the twelve months ended
March 31, 2024, revenue was about $1.4 billion.

The principal methodology used in this rating was Packaging
Manufacturers: Metal, Glass and Plastic Containers published in
December 2021.


AMC ENTERTAINMENT: S&P Downgrades ICR to 'SD' on Debt Exchange
--------------------------------------------------------------
S&P Global Ratings lowered its issuer credit rating on AMC
Entertainment Holdings Inc. to 'SD' (selective default) from 'CCC+'
and its issue-level rating on its second-lien notes due 2026 to 'D'
from 'CCC-'.

S&P said, "The downgrade follows AMC's completion of a transaction
that we view as distressed and tantamount to a default. AMC
completed a debt-for-equity exchange on May 15, 2024. The company
exchanged $164 million of its 10%/12% cash/payment in kind (PIK)
second-lien notes due 2026 for approximately 23.3 million shares of
its Class A common stock. In our view, this transaction is a
distressed exchange and tantamount to a default because lenders
will receive less than the original promise of the securities due
to the deferral of payment and subordination, which is not offset
by adequate compensation. We also view AMC's capital structure as
unsustainable and subject to default risk given its heavy debt
burden and negative free operating cash flow (FOCF).

"We intend to review our ratings on AMC, including our issuer
credit and issue-level ratings, over the next week. We intend to
review our ratings on the company over the next week to incorporate
the debt exchanges, recent events, and our forward-looking opinion
of its creditworthiness. We will most likely raise our issuer
credit rating back into the 'CCC' category, reflecting the
longer-term issues surrounding the sustainability of its capital
structure and the risk of further distressed exchanges."



AMERA RE: Claims to be Paid From Business Revenue
-------------------------------------------------
Amera RE, filed with the U.S. Bankruptcy Court for the Western
District of Oklahoma a Plan of Reorganization dated May 13, 2024.

The Debtor began operating in real estate, initially purchasing
individual residential properties that were rented as Airbnb
properties. In 2022, Debtor purchased two commercial properties,
one in Stillwater, Oklahoma and one in Barstow, California.

The two pieces of real estate owned by Debtor were in foreclosure,
which is what drove Debtor into bankruptcy. Debtor spent
significant funds making renovations and repairs to the two
properties, which resulted in Debtor becoming delinquent on its
debts. When Debtor first purchased the properties, the properties
were only at approximately 50% capacity due to the ongoing
renovations and repairs.

The Debtor is now able to rent out more rooms due to the completion
of renovations and repairs that have taken place, thus far.
Therefore, Debtor's income has increased and will continue to do so
as more rooms become available. Debtor proposes this plan of
reorganization to restructure its debt and exit bankruptcy to
continue operating.

The Debtor will be the disbursing agent for all post-confirmation
plan payments. The Subchapter V Trustee, Stephen Moriarty, will not
disburse payments on behalf of Debtor. The final Plan payment is
expected to be paid 36 months from the date of the entry of the
order confirming this plan.

This Plan of Reorganization proposes to pay Debtor's creditors from
the revenue generated by Debtor.

Class 4 consists of all allowed general unsecured claims. Class 4
is impaired. The Debtor does not anticipate any distribution to the
unsecured creditors; however, Debtor will pay all of its projected
disposable income, if any, over 36 months to the general unsecured
pool of creditors.

If Debtor has monthly disposable income during the 36-month period,
it will first pay the disposable income to its secured creditors,
compensation to Joshua "Jay" Murakami in an amount up to $5,000 per
month, then once the secured creditors are paid in full and Joshua
"Jay" Murakami receives compensation, Debtor will pay its
disposable income to the unsecured pool of creditors through month
36.

Joshua "Jay" Murakami is 52% owner of the Debtor. Esther Harris is
5% owner of the Debtor. Mark Ohasi is 10% owner of the Debtor. Gary
Franke is 31% owner of the Debtor. Admand Wong and Jackson Te are
each 1% owners of Debtor. All owners will retain their equity
interests in the newly reorganized Debtor. If Debtor has made all
of its required plan payments and has remaining funds available
after making the required payments to the secured and priority
creditors, Joshua "Jay" Murakami shall receive salary of up to
$5,000 per month before Debtor makes any payments to its unsecured
creditors.

The Debtor will fund the Plan from its operations.

A full-text copy of the Plan of Reorganization dated May 13, 2024
is available at https://urlcurt.com/u?l=FRnsLH from
PacerMonitor.com at no charge.

Attorney for the Debtor:

     Gary D. Hammond, Esq.
     HAMMOND LAW FIRM
     512 NW 12th Street
     Oklahoma City, OK 73103
     Tel: (405) 216-0007
     Fax: (405) 232-6358
     Email: gary@okatty.com
     
     Amanda R. Blackwood, Esq.
     Blackwood Law Firm, PLLC
     512 NW 12th Street
     Oklahoma City, OK 73103
     Telephone: (405) 309-3600
     Facsimile: (405) 378-4466
     Email: amanda@blackwoodlawfirm.com

                         About Amera RE

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

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

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


AMERICAN RESOURCES: Widens Net Loss to $6.2MM in Q1 2024
--------------------------------------------------------
American Resources Corporation filed with the U.S. Securities and
Exchange Commission its Quarterly Report on Form 10-Q reporting a
net loss of $6,225,932 for the three months ended March 31, 2024,
compared to net loss of $3,100,869 for the three months ended March
31, 2023. The Company reported an accumulated deficit of
$184,920,261 as of March 31, 2024.

The Company's continuation as a going concern is contingent upon
its ability to obtain additional financing and to generate revenue
and cash flow to meet its obligations on a timely basis. The
Company will continue to seek to raise additional funding through
debt or equity financing during the next 12 months.

Management believes that actions presently being taken to obtain
additional funding provide the opportunity for the Company to
continue as a going concern. There is no guarantee the Company will
be successful in achieving these objectives.

A full-text copy of the Company's Form 10-Q is available at
https://tinyurl.com/5dnzh22k

                   About American Resources Corp

American Resources Corporation operates through subsidiaries that
were formed or acquired in 2020, 2019, 2018, 2016 and 2015 for the
purpose of acquiring, rehabilitating and operating various natural
resource assets including coal used in the steel making and
industrial markets, critical and rare earth elements used in the
electrification economy and aggregated metal and steel products
used in the recycling industries.

As of March 31, 2024, the Company has $2,463,516 in total assets
and total liabilities of $1,426,009. As of December 31, 2023, the
Company had $91,746,164 in total assets, $91,522,320 in total
liabilities, and $223,844 in total stockholders' equity.

Lakewood, CO-based BF Borgers CPA PC, the Company's auditor since
2020, issued a "going concern" qualification in its report dated
April 15, 2024, citing that the Company has suffered recurring
losses from operations, has a significant accumulated deficit, and
has continued to experience negative cash flows from operations.
These factors raise substantial doubt about the Company's ability
to continue as a going concern.

On May 3, 2024, the Audit Committee of the Company's Board of
Directors approved the dismissal of BF Borgers as its independent
registered public accounting firm after the firm and its owner,
Benjamin F. Borgers, were charged by the Securities and Exchange
Commission with deliberate and systemic failures to comply with
Public Company Accounting Oversight Board (PCAOB) standards in its
audits and reviews incorporated in more than 1,500 SEC filings from
January 2021 through June 2023; falsely representing to their
clients that the firm's work would comply with PCAOB standards;
fabricating audit documentation to make it appear that the firm's
work did comply with PCAOB standards; and falsely stating in audit
reports included in more than 500 public company SEC filings that
the firm’s audits complied with PCAOB standards.  Borgers agreed
to pay a $14 million civil penalty and agreed to permanent
suspensions from appearing and practicing before the Commission as
accountants, effective immediately.

On May 10, 2024, the Audit Committee approved the appointment of
GBQ Partners LLC as the Company's new independent public accounting
firm, effective immediately.


AMERICAN TIRE: $1BB Bank Debt Trades at 24% Discount
----------------------------------------------------
Participations in a syndicated loan under which American Tire
Distributors Inc is a borrower were trading in the secondary market
around 75.9 cents-on-the-dollar during the week ended Friday, May
31, 2024, according to Bloomberg's Evaluated Pricing service data.

The $1 billion Term loan facility is scheduled to mature on October
23, 2028.  The amount is fully drawn and outstanding.

American Tire Distributors, Inc. distributes motor vehicle parts.
The Company offers custom wheels, tires, and other related
products. American Tire Distributor serves customers in the United
States.


AMERIGAS PARTNERS: Fitch Lowers LongTerm IDR to 'B+', Outlook Neg.
------------------------------------------------------------------
Fitch Ratings has downgraded AmeriGas Partners, L.P.'s Long-Term
Issuer Default Rating (IDR) to 'B+' from 'BB-'. Fitch has also
downgraded the senior unsecured notes co-issued by AmeriGas Finance
Corp to 'B+'/'RR4' from 'BB-'/'RR4'. The Rating Outlook is
Negative.

The downgrade reflects AmeriGas' high FY23 EBITDA leverage of 6.0x,
which trended higher at LTM 2Q FY24 following warmer winter
conditions and continued customer attrition, which together
decreased the total volume of propane gallons sold. Fitch's
leverage calculation differs from leverage defined under the
revolving credit facility (RCF). The downgrade also reflects the
removal of the uplift of AmeriGas' IDR considering its rating
linkage with parent UGI Corporation (UGI Corp; not rated) following
the strategic review which included the potential sale of the
business.

Fitch may resolve the Negative Outlook if AmeriGas is able to
address its customer service-related issues and grow propane sales
to provide headroom against financial covenants.

KEY RATING DRIVERS

Leverage Remains Elevated: Fitch-calculated LTM 2Q FY24 EBITDA
leverage was approximately 6.2x, a decline of over 5% yoy due to
lower propane sales over the six month the winter heating season.
Fitch forecasts leverage will decline closer to 5.5x by fiscal YE24
following anticipated deleveraging efforts and remain around 5.5x
over the forecast assuming normal winter weather conditions.
AmeriGas' primary operations focus on retail propane sales, which
is a seasonal business driven by the winter heating season. The
company typically generates approximately 80%-85% of EBITDA over
the first two quarters of each fiscal year.

Warm Winter and Customer Attrition: The 2023-2024 winter heating
season ending in March 2024 was approximately 7.7% warmer than
average and 6.8% warmer than the 2022-2023 winter heating season.
Retail gallons sold were down approximately 9% yoy due to the
warmer weather and continued customer attrition. As of fiscal YE23
AmeriGas' total customers fell to about 1.2 million from about 1.4
million as of fiscal YE 21. The company continues to struggle to
improve customer service-related issues.

Debt Reduction to Right-Size Balance Sheet: Management laid out a
plan to reduce leverage by an additional $350 million-$450 million
over the back-half of FY24 supported by a $200 million-$300 million
equity contribution from UGI Corp. Fitch expects the equity
contribution will be in the upper half of this range to support
deleveraging efforts to create headroom against the financial
covenants contained in the RCF. Management has a near-term goal to
bring credit agreement defined leverage closer to 5.0x, which would
maintain the reduced interest coverage covenant beyond fiscal YE24.
Management has stated their longer-term leverage target is
4.0x-4.5x. The balance of debt paydown in Fitch's forecast will be
generated from AmeriGas' internally generated FCF.

Financial Covenant Pressure: AmeriGas will need to reduce leverage
before the end of June 30, 2024 when the RCF-defined leverage
covenant reduces to 5.5x from 5.75x. Following the November 2023
amendment to the RCF, AmeriGas is receiving some temporary relief
with a reduction of the interest coverage ratio to 2.5x from 2.75x
through FY24. The interest coverage ratio will remain at 2.5x
beyond FY24 if the company can maintain a net leverage ratio below
5.0x, which further incentivizes AmeriGas to deleverage. Under the
Fitch forecast Fitch assumes a future covenant breach is likely and
that continued support in the form of an equity cure will be
exercised by UGI Corp. Fitch's leverage calculation differs from
leverage defined under the revolving credit facility. The equity
cure provision can be exercised four more times over the life of
the credit agreement but not in consecutive quarters.

Maturity Wall Through 2028: AmeriGas has around $690 million of
senior unsecured notes maturing in May 2025 with notes maturing
annually through 2028. Fitch expects AmeriGas to proactively manage
upcoming maturities through the forecast period. The interest rate
environment remains elevated, leading to higher refinancing rates
increasing interest expense and putting pressure on AmeriGas'
interest coverage covenant. In addition to the unsecured notes
maturities, the RCF is set to expire in September 2026.

Removal of Uplift from Parent: Fitch previously assessed a
one-notch uplift to AmeriGas' IDR with medium operational
incentives under its Parent Subsidiary Linkage criteria. While UGI
Corp concluded its strategic review without a whole or partial sale
of AmeriGas, the openness to a sale has led Fitch to revise its
assessment of operational incentives. Fitch determined there is a
parent subsidiary relationship between AmeriGas and its owner UGI
Corp. Fitch believe UGI Corp has a stronger Standalone Credit
Profile (SCP) than AmeriGas given the diversity of cash flows from
UGI Corp.'s various subsidiaries and low levels of parent-only
debt. As such, Fitch has followed the stronger parent path.

Legal incentive to support is weak given the lack of guarantees or
cross default provisions. Strategic and operational incentives are
also weak. While AmeriGas has a history of paying dividends up to
UGI Corp., the amount is varied and flexible. Additionally,
AmeriGas has its own finance team and liquidity access. Due to the
aforementioned linkage considerations, Fitch rates AmeriGas on a
standalone basis. Despite the lack of explicit rating linkages,
Fitch views the ownership dynamic as supportive of the company's
credit quality as recently exemplified by a series of cash
contributions and commitment to forego distributions until FY26 to
support deleveraging.

Scale of Business: The market for propane distribution in the U.S.
is fragmented with a handful of national distributors in
competition with smaller local players. AmeriGas has the largest
retail propane distributor network in the U.S. by propane gallons
distributed annually, providing it with significant customer and
geographic footprint across all 50 states. This broad scale and
diversity help to reduce weather-related volatility of cash flows.
Retail gallon sales are fairly evenly distributed by geography,
which can help limit the impact of warm weather within its regional
base.

DERIVATION SUMMARY

AmeriGas' leverage is expected to improve to around 5.5x by the end
of FY24, which is higher than wholesale fuel distributor Sunoco LP
(SUN; BB+/Stable). Fitch considers SUN to be the closest comparable
to AmeriGas as both companies have seasonal or cyclically exposed
cash flow and perform fuel sourcing operations. AmeriGas' retail
propane demand tends to be more seasonally affected than motor fuel
demand. SUN has historically been more successful in deleveraging
than AmeriGas.

Fitch expects the announced acquisition of NuStar Energy, L.P.
(BB/Rating Watch Positive) will improve Sunoco's business risk
profile through increased geographic and business line diversity.
Fitch expects Sunoco's leverage to be temporarily elevated over the
next two years before declining back near the company's 4.0x
leverage target, which is approximately 1.5x turns below Fitch's
forecast for AmeriGas' leverage. The lower business risk and
leverage account for the three-notch difference in IDRs between
AmeriGas and Sunoco.

Fitch rates AmeriGas' international propane retail affiliate UGI
International, LLC (UGII) at 'BB+' with a Stable Outlook. Although
UGII is a large propane retailer, it operates in less fragmented
European markets with lower leverage. In terms of EBITDA, AmeriGas
is larger generating roughly $100 million higher EBTIDA in FY23.
AmeriGas' larger size compared to UGII is balanced by higher
leverage. UGII's FY 24 leverage is forecast at 2.5x and expected to
remain below 3.0x through the forecast period, over two turns lower
than Fitch's leverage forecast for AmeriGas justifying the rating
difference.

KEY ASSUMPTIONS

- Retail sales and wholesale sales decline in the high-single
digits YoY for the fiscal YE24 and demonstrate some recovery in
fiscal YE25, remaining relatively flat-to-down thereafter;

- Base interest rate applicable to the RCF reflects the Fitch
Global Economic Outlook, 4.75% for 2024 and 3.50% in 2025;

- Net capital contribution expected for fiscal YE24 within $250
million-$300 million;

- No distributions paid by AmeriGas to parent UGI Corp until FY26;

- Support from UGI Corp to avoid breach of financial covenants as
required over forecast period;

- Average retail unit margins decline from currently elevated FY
2024 levels closer to historical averages over the forecast
period;

- No material acquisitions or distributions assumed over the
forecast period.

RECOVERY ANALYSIS

The recovery analysis uses assumptions that cause AmeriGas to be
considered a going-concern in bankruptcy. Fitch has assumed a 10%
administrative claim (standard). The going-concern EBITDA estimate
of around $300 million, reflects Fitch's view of a sustainable,
post-reorganization EBITDA level upon which Fitch bases the
valuation of the company. As per criteria, the going concern EBITDA
reflects some residual portion of the distress that caused the
default.

Fitch used a 5.5x EBITDA multiple in line with reorganized
multiples for the energy sector. There have been limited bankruptcy
and reorganizations within the midstream space but two
bankruptcies, Azure Midstream and Southcross Holdings LP (2016) had
multiples between 5.0x and 7.0x, ascertained by Fitch's best
efforts attempts at devising estimates.

RATING SENSITIVITIES

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

- The Outlook may be stabilized if headroom under credit agreement
calculation of interest coverage ratio rises above 3.0x and Fitch
calculated EBITDA leverage below 5.0x is achieved and expected to
be sustained, along with the proactive refinancing of the 2025
maturity;

- Achieve Fitch Calculated EBITDA leverage below 4.5x on a
sustained basis;

- Increased scale of business while improving profitability.

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

- Fitch calculated EBITDA leverage above 5.5x on a sustained
basis;

- Material loss of customers and continued deterioration of
business fundamentals;

- Failure to maintain leverage and interest coverage ratios as
defined by credit agreement;

- Absence of proactive refinancing of upcoming maturities
approximately one year in advance;

- Lack of parental support compared to Fitch's expectation;

- Imminent impairments to liquidity could result in a multi-notch
downgrade.

LIQUIDITY AND DEBT STRUCTURE

Low Covenant Headroom Limits Liquidity: As of March 31, 2024,
AmeriGas' liquidity consisted primarily of the roughly $108 million
of cash and cash equivalents. AmeriGas had no borrowings under its
$400 million senior unsecured RCF, and only $2 million in
outstanding LOCs, however AmeriGas has limited ability to borrow
funds on the RCF given the financial covenants. AmeriGas' credit
agreement defined leverage was 5.74x as of quarter end, which is
nearly at the 5.75x covenant. Beginning September 2024, the
leverage covenant decreases to 5.5x.

In November 2023 the credit agreement was amended reducing the
interest coverage covenant to be maintained above 2.5x through
September 30, 2024 and remain at 2.5x thereafter as long as the net
leverage covenant is below 5.0x. If leverage is above 5.0x after
December 31, 2024 the interest coverage must remain above 2.75x.

During fiscal 2023, UGI Corp provided $31 million of cash
contributions and approximately $9 million during the quarter ended
December 31, 2023 representing one equity cure which was eligible
to eliminate EBITDA shortfalls. After the capital contributions,
AmeriGas was considered to be in compliance as with all financial
covenants as of December 31, 2023. The credit agreement allows for
up to five equity cures in total. AmeriGas has four equity cures
remaining.

Fitch expects AmeriGas to remain compliance with all the covenants
at least in the near-term. AmeriGas however, occasionally, may not
be able to access the revolver capacity due to the covenants.

Near-Term Maturity Wall: AmeriGas' has approximately $690 million
May 2025 senior unsecured notes have become current with annual
debt maturities each year through 2028. In 2026 there is another
$675 million of senior notes maturing following the expiration of
the RCF in September 2026. The RCF also contains a springing
maturity provision in the event $150 million or more principal
remains outstanding on any of the senior notes that mature ahead of
the revolver 91 days before the maturity of said notes.

ISSUER PROFILE

AmeriGas is a large retail propane distributor serving residential,
commercial, industrial, agricultural, wholesale and motor fuel
customers across the U.S. The company is a wholly owned subsidiary
of UGI Corporation.

SUMMARY OF FINANCIAL ADJUSTMENTS

In calculating EBITDA, Fitch add/subtracts unrealized losses/gains
from commodity derivative instruments not associated with
current-period transactions.

MACROECONOMIC ASSUMPTIONS AND SECTOR FORECASTS

Click here to access Fitch's latest quarterly Global Corporates
Macro and Sector Forecasts data file which aggregates key data
points used in its credit analysis. Fitch's macroeconomic
forecasts, commodity price assumptions, default rate forecasts,
sector key performance indicators and sector-level forecasts are
among the data items included.

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
   -----------               ------         --------   -----
AmeriGas Finance
Corp.

   senior unsecured    LT     B+  Downgrade   RR4      BB-

AmeriGas Partners,
L.P.                   LT IDR B+  Downgrade            BB-

   senior unsecured    LT     B+  Downgrade   RR4      BB-


ANI LICENSE: Seeks to Hire Kit J. Gardner as Bankruptcy Counsel
---------------------------------------------------------------
ANI License Fund, LLC seeks approval from the U.S. Bankruptcy Court
for the Southern District of California to hire the Law Offices of
Kit J. Gardner as its bankruptcy counsel.

The firm's services include:

     a. assisting and rendering advice concerning the rights and
remedies of the Debtor with respect to the property and liabilities
of the estate;

     b. representing the Debtor on behalf of the estate before this
Court;

     c. assisting in the preparation of applications of employment
and preparation and review of fee applications and, where
appropriate, filing objections to the fee applications of other
professionals;

     d. providing advice in regard to the Debtor’s
reorganization;

     e. where the subject of a separate written retainer agreement,
representing the Debtor in adversary proceedings filed in the
case;

     f. providing such other reasonable and related services within
the scope of engagement as may be requested by the Debtor from time
to time.

The firm will be paid at these rates:

     Kit Gardner                   $495 per hour
     Paralegals & Other Lawyers    $90 to $495 per hour

The firm will be paid a retainer in the amount of $41,738.

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

Kit J. Gardner, Esq., a partner at Law Offices of Kit J. Gardner,
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:

     Kit J. Gardner, Esq.
     Law Offices of Kit J. Gardner
     The Koll Center
     501 West Broadway, Suite 800
     San Diego, CA 92101
     Telephone: (619) 525-9900
     Facsimile: (619) 374-2241
     Email: kgardner@gardnerlegal.com

         About ANI License Fund

ANI License Fund, LLC sought protection under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. S.D. Calif. Case No. 24-01339) on
April 16, 2024, with $0 to $50,000 in assets and $1 million to $10
million in liabilities. Kim Peterson, manager, signed the
petition.

Kit James Gardner, Esq. at the LAW OFFICES OF KIT J. GARDNER
represents the Debtor as legal counsel.


APL CARGO: Case Summary & 20 Largest Unsecured Creditors
--------------------------------------------------------
Debtor: APL Cargo, Inc.
        11738 W US Highway 24
        Wolcott, IN 47995

Chapter 11 Petition Date: May 31, 2024

Court: United States Bankruptcy Court
       Northern District of Indiana

Case No.: 24-40136

Debtor's Counsel: Weston E. Overturf, Esq.
                  KROGER, GARDIS & REGAS, LLP
                  111 Monument Circle
                  Suite 900
                  Indianapolis, IN 46204
                  Tel: 317-777-7443

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Stefan Trifan 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/VO3753A/APL_Cargo_Inc__innbke-24-40136__0001.0.pdf?mcid=tGE4TAMA


ARCHROCK INC: Fitch Assigns 'BB' LongTerm IDR, Outlook Stable
-------------------------------------------------------------
Fitch Ratings has assigned a first-time Issuer Default Rating (IDR)
of 'BB' to Archrock, Inc. (AROC) and Archrock Partners, L.P. (APLP)
(collectively, Archrock). Fitch has also assigned an instrument
rating of 'BB'/'RR4' to the senior unsecured notes co-issued by
APLP and Archrock Partners Finance Corp. There is a cross-guarantee
structure in place between Archrock, Inc. and Archrock Partners,
L.P. The Rating Outlook is Stable.

The rating reflects Archrock's relatively stable cash flows,
supported by take-or-pay contracts, as well as its diverse customer
base and large geographic footprint. The company's short
weighted-average contract term is a rating concern compared to
other, higher rated midstream issuers. This risk is partially
offset by the strategic arrangements and long-term relationships
held with customers. Fitch considers Archrock's current leverage as
appropriate for the current rating category.

The Stable Outlook is based on Archrock's improved financial
profile and the strong fundamentals underlying the compression
industry, which are expected to support utilization of Archrock's
compression assets.

KEY RATING DRIVERS

Mostly Take-or-Pay, with a Caveat: The vast majority of Archrock's
EBITDA is generated from take-or-pay contracts with investment
grade counterparties, providing reasonable visibility into future
cash flows. Fitch considers this contractual framework supportive
of Archrock's credit profile, as it removes direct commodity price
exposure and volumetric risk for the balance of the contract term.
However, the company's average remaining contract term, while
typical for this corner of the midstream space, is considerably
shorter than the broader midstream sector. As such, Archrock's
contract portfolio contains a high percentage of month-to-month
contracts and leaves the company exposed to near-term compression
market dynamics.

Preferred vendor agreements, customer-paid moving fees, and high
current fleet utilization partially offset the risks inherent with
shorter contract durations. Archrock has strategic arrangements
with several key customers requiring them to provide Archrock
preferential consideration for their compression needs. However,
these arrangements do not contain explicit protection against the
earnings volatility associated with declining utilization or
rates.

Tailwinds Supporting Utilization: Archrock's credit profile
benefits from strong underlying fundamentals in the compression
subsector. Long-lead times necessary to produce compression
equipment has prevented the supply of compression horsepower from
keeping pace with a strong rebound in production. The resulting
market tightness has bolstered Archrock's utilization rates, which
have risen from a low of 82% during the pandemic to a record high
of 96% at YE 2023.

Despite the market imbalances, industry participants have
prioritized capital discipline and a prudent build-out of capacity.
Fitch expects these aforementioned supply constraints, the growing
natural gas demand from LNG export facilities, and increases in
unconventional and associated gas production to support utilization
rates above 90% throughout the forecast horizon.

Appropriate Leverage, Capital Allocation Priorities: Fitch
considers Archrock's EBITDA leverage appropriate for the current
rating. Archrock has steadily reduced leverage since 2021 to 3.6x
as of YE 2023. Fitch expects further leverage improvement in 2024
before returning to approximately 3.5x through 2026. Fitch views
AROC's adherence to a disciplined capital allocation policy and
desire to maintain financial flexibility throughout the cycle
positively. Fitch expects minimal further debt reduction, with
excess FCF allocated towards increasing shareholder returns and
capital expenditures.

Geographic and Customer Diversification: Archrock's compression
fleet is active in substantially all producing regions in the
United States, with approximately two-thirds of horsepower located
across the Permian Basin and Eagle Ford Shale. Archrock's top 20
customers generated approximately 63% of the company's total
revenue in 2023, with no individual customer accounting for more
than 10%. The weighted average credit quality of Archrock's top 20
customers is approximately 'BBB'.

Parent Subsidiary Linkage: A parent-subsidiary relationship exists
between AROC and APLP. Fitch determines AROC's standalone credit
profile (SCP) based on consolidated metrics. Fitch believes the
SCPs for AROC and APLP are the same concluding the analysis.
However, if Fitch were to assess the SCPs of AROC and APLP as
different, a high weighting would be placed on the existing
cross-guarantees. Fitch does not typically assign separate IDRs to
funding vehicles, exempting Archrock Partners Finance Corp from
consideration under the parent-subsidiary framework.

DERIVATION SUMMARY

Archrock's closest peers are fellow pure-play compression services
companies Kodiak Gas Services, LLC (KGS: BB/Stable) and USA
Compression Partners, LP (USAC: BB/Stable). All three companies
generate cash flows from fixed-fee, take-or-pay contracts and have
similar size, counterparty exposure and, to a lesser extent,
geographic diversity. Archrock's average remaining contract term is
roughly comparable to KGS, but is shorter than USAC. Relative to
both peers, Archrock has a greater share of month-to-month
contracts.

Archrock's current leverage and financial policy compare favorably
to KGS and USAC. Fitch expects Archrock's capital expenditures and
shareholder returns to remain largely within the company's FCF,
resulting in leverage within its publicly stated target 3.0x to
3.5x range. KGS has a similar capital allocation policy; however,
the company's ability to bring leverage in line with its target of
3.5x by YE 2025 depends on the execution of its growth strategy and
ability to integrate the recent acquisition of CSI Compressco.

Archrock's leverage was 3.6x in 2023 and Fitch expects leverage to
further improve in 2024 before returning to around 3.5x through
2026. This compares to Fitch's expectation for leverage at KGS to
decline slightly from approximately 4.4x in 2024. Fitch expects
USAC will manage leverage below 5.0x and draw on its revolver to
support capex and distributions.

The higher proportion of month-to-month contracts increases
Archrock's business risk relative to KGS and USAC, which is
balanced by Archrock's lower leverage leading to all three issuers
being rated at the same IDR level.

KEY ASSUMPTIONS

- Oil and natural gas production consistent with Fitch Price Deck;

- Pricing environment remains constructive for large horsepower
compression, as supply/demand remain tight;

- Utilization rates for AROC's compression fleet moderate slightly
from current levels;

- Capital expenditures consistent with 2023, resulting in a slight
increase to total available horsepower;

- FCF directed towards increased dividends and common unit
repurchases;

- Interest rates consistent with Fitch Global Economic Outlook.

RATING SENSITIVITIES

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

- EBITDA leverage sustained below 3.0x;

- A meaningful increase in the average contract life in conjunction
with a significant increase in the percent of assets operating
under term contracts longer than one month.

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

- EBITDA leverage expected to be above 4.5x on a sustained basis;

- An acquisition or capital expenditure project that significantly
increases business risk;

- A shift in financial policy towards material debt funded
shareholder returns.

LIQUIDITY AND DEBT STRUCTURE

Adequate Liquidity: As of March 31, 2024, Archrock had $1.2 million
in cash on hand and $478 million of available borrowing capacity on
its $750 million asset-backed loan (ABL) facility due May 2028.
Fitch does not expect the borrowing base to restrict the company's
borrowing capacity at any point during the forecast period.

Archrock's nearest maturity is April 2027. However, the ABL
facility has a springing maturity if any portion of the APLP 6.875%
2027 note remains outstanding in December 2026, or if any of the
APLP 6.25% 2028 note remains outstanding in December 2027.

Financial covenants require AROC maintain a minimum interest
coverage of 2.50x, maximum senior secured leverage of 3.00x and
maximum total leverage of 5.25x. Total leverage may increase to
5.50x temporarily if an acquisition occurs. Archrock was in
compliance with these covenants as of March 31, 2024 and Fitch
expects the company to remain in compliance over the forecast
period.

ISSUER PROFILE

Archrock, Inc. is a publicly traded company (NYSE: AROC) that
provides compression services to upstream and midstream companies
in the United States. Archrock specializes in contracting,
operating and maintaining large horsepower compression equipment
critical to producing, transporting and processing natural gas.

DATE OF RELEVANT COMMITTEE

08 May 2024

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   
   -----------              ------          --------   
Archrock Partners
Finance Corp.

   senior unsecured   LT     BB  New Rating   RR4

Archrock Partners,
L.P.                  LT IDR BB  New Rating

   senior unsecured   LT     BB  New Rating   RR4

Archrock, Inc.        LT IDR BB  New Rating


ARTIFICIAL INTELLIGENCE: Posts $20.7M Net Loss in FY Ended Feb. 29
------------------------------------------------------------------
Artificial Intelligence Technology Solutions Inc. filed with the
Securities and Exchange Commission its Annual Report on Form 10-K
reporting a net loss of $20.71 million on $2.23 million of revenues
for the year ended Feb. 29, 2024, compared to a net loss of $18.11
million on $1.33 million of revenues for the year ended Feb. 28,
2023.

As of Feb. 29, 2024, the Company had $7.60 million in total assets,
$47.80 million in total liabilities, and a total stockholders'
deficit of $40.20 million.

Deer Park, Illinois-based L J Soldinger Associates, LLC, the
Company's auditor since 2019, issued a "going concern"
qualification in its report dated May 9, 2024, citing that the
Company had a net loss of approximately $20.7 million, an
accumulated deficit of approximately $133.0 million and
stockholders' deficit of approximately $40.2 million as of and for
the year ended Feb. 29, 2024, which raises substantial doubt about
its ability to continue as a going concern.

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/1498148/000149315224021634/form10-k.htm

              About Artificial Intelligence Technology

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


ARTIFICIAL INTELLIGENCE: To Raise $20 Million From Stock Offering
-----------------------------------------------------------------
Artificial Intelligence Technology Solutions Inc. filed a Form S-3
registration statement with the Securities and Exchange Commission
in connection with the offer and sale of securities from time to
time in one or more offerings of up to $20,000,000 as the aggregate
offering price.  This filing allows AITX to raise funds with
potentially better share pricing compared to an S-1, resulting in
less dilution for shareholders while providing the Company with the
required capital for operations and inventory.

This prospectus describes the general terms of these securities and
the general manner in which these securities will be offered.  The
Company will provide the specific terms of these securities in
supplements to this prospectus.  The prospectus supplements will
also describe the specific manner in which these securities will be
offered and may also supplement, update or amend information
contained or incorporated by reference in this prospectus.

The Company may offer these securities in amounts, at prices and on
terms determined at the time of offering.  The securities may be
sold directly, through agents, or through underwriters and dealers.
If agents, underwriters or dealers are used to sell the
securities, the Company will name them and describe their
compensation in a prospectus supplement.

The Company's common stock is currently quoted on the OTC Markets
Pink under the symbol "AITX."  On May 22, 2024, the closing price
of the common stock as reported was $0.0074 per share.

Steve Reinharz, CEO/CTO of AITX, stated, "Our recent market cap
increases in May allowed us to be eligible to file the Form S-3.  I
believe investors will appreciate that the S-3 gives us the
flexibility to fund our operations and growth initiatives at the
best possible value at this stage in our company lifecycle."

A full-text copy of the Registration Statement is available for
free at:

https://www.sec.gov/Archives/edgar/data/1498148/000149315224021658/forms-3.htm

             About Artificial Intelligence Technology

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

Deer Park, Illinois-based L J Soldinger Associates, LLC, the
Company's auditor since 2019, issued a "going concern"
qualification in its report dated May 9, 2024, citing that the
Company had a net loss of approximately $20.7 million, an
accumulated deficit of approximately $133.0 million and
stockholders' deficit of approximately $40.2 million as of and for
the year ended Feb. 29, 2024, which raises substantial doubt about
its ability to continue as a going concern.


ASHTON ALEXANDER: Seeks to Sell Camden Property for $485K
---------------------------------------------------------
Ashton Alexander Properties, LLC asked the U.S. Bankruptcy Court
for the District of New Jersey to approve the sale of its real
property located at 309 Market St., Camden, N.J.

The company is selling the property to Jay Phillips who offered
$485,000.

The property is being sold "free and clear" of liens, claims,
encumbrances and interests, according to court filings.

Ashton will use the net proceeds to, among other things, pay the
secured claim of Trust Bank. The company owes $124,000 to the
bank.

A court hearing is scheduled for June 11.

                 About Ashton Alexander Properties

Ashton Alexander Properties, LLC and several affiliates sought
protection under Chapter 11 of the U.S. Bankruptcy Code (Bankr. D.
N.J. Lead Case No. 22-18903) on November 9, 2022. In the petition
signed by Damon J. Pennington, managing member, Ashton Alexander
Properties disclosed up to $50,000 in both assets and liabilities.

Judge Jerrold N. Poslusny, Jr. oversees the case.

Albert A. Ciardi III, Esq., at Ciardi Ciardi & Astin, is the
Debtors' legal counsel.


ATLAS LITHIUM: All Four Proposals Approved at Annual Meeting
------------------------------------------------------------
Atlas Lithium Corporation disclosed in a Form 8-K filed with the
Securities and Exchange Commission that the Company's 2024 Annual
Meeting of the Stockholders was held on May 28, 2024, at which the
stockholders:

   (a) elected Ambassador Roger Noriega, Marc Fogassa, Cassiopeia
Olson,
       Esq., Stephen Petersen, CFA, and Brian Talbot to the
       Company's Board of Directors to hold office until the
       Company's next annual meeting of stockholders;

   (b) approved equity grants to the Company's independent
       directors;

   (c) approved, on an advisory basis, executive compensation; and

   (d) recommended, on an advisory basis, every two years as
       frequency of future advisory votes on executive
compensation.

The proposal to ratify the appointment of the Company's independent
registered accounting firm for the 2024 fiscal year was withdrawn
by management and not presented at the Annual Meeting.

Based on the results of the vote, and consistent with the Board of
Director's recommendation, the Company has determined that advisory
votes on executive compensation will be submitted to stockholders
every two years until the next required vote on the frequency of
such votes, or until the Board of Directors otherwise determines a
different frequency is in the best interests of the Company's
stockholders.

                        About Atlas Lithium

Headquartered in Minas Gerais, Brazil, Atlas Lithium Corporation --
http://www.atlas-lithium.com/-- is a mineral exploration and
development company with lithium projects and multiple lithium
exploration properties.  In addition, the Company owns exploration
properties in other battery minerals, including nickel, copper,
rare earths, graphite, and titanium. Its current focus is the
development from exploration to active mining of its hard-rock
lithium project located in the state of Minas Gerais in Brazil at a
well-known lithium-bearing pegmatitic district, which has been
denominated by the government of Minas Gerais as "Lithium Valley."

Atlas Lithium said, "We have historically incurred net operating
losses and have not yet generated material revenues from the sale
of products or services.  As a result, our primary sources of
liquidity have been derived through proceeds from the (i) sales of
our equity and the equity of one of our subsidiaries, and (ii)
issuance of convertible debt.  As of March 31, 2024, we had cash
and cash equivalents of $17,729,465 and working capital of
$11,280,122, compared to cash and cash equivalents $29,549,927 and
a working capital of $24,044,931 as of December 31, 2023. We
believe our cash on hand will be sufficient to meet our working
capital and capital expenditure requirements for a period of at
least twelve months.  However, our future short- and long-term
capital requirements will depend on several factors, including but
not limited to, the rate of our growth, our ability to identify
areas for mineral exploration and the economic potential of such
areas, the exploration and other drilling campaigns needed to
verify and expand our mineral resources, the types of processing
facilities we would need to install to obtain commercial-ready
products, and the ability to attract talent to manage our different
areas of endeavor.  To the extent that our current resources are
insufficient to satisfy our cash requirements, we may need to seek
additional equity or debt financing.  If the needed financing is
not available, or if the terms of financing are less desirable than
we expect, we may be forced to scale back our existing operations
and growth plans, which could have an adverse impact on our
business and financial prospects and could raise substantial doubt
about our ability to continue as a going concern."


ATLAS PURCHASER: $250MM Bank Debt Trades at 85% Discount
--------------------------------------------------------
Participations in a syndicated loan under which Atlas Purchaser Inc
is a borrower were trading in the secondary market around 15.0
cents-on-the-dollar during the week ended Friday, May 31, 2024,
according to Bloomberg's Evaluated Pricing service data.

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

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


AURA SYSTEMS: Delays Filing of Fiscal 2023 Annual Report
--------------------------------------------------------
Aura Systems, Inc. filed with the Securities and Exchange
Commission a Form 12b-25 with respect to the delay in the filing of
its Annual Report on Form 10-K for the period ended Feb. 29, 2024.
The Company has determined the need for additional time to complete
its annual audit procedures principally due to delays relating to
the Company transitioning to certain new system platforms as well
as recent management changes.  The Company currently expects to
file Form 10-K within the fifteen-day extension period provided
under Rule 12b-25 of the Securities Exchange Act of 1934, as
amended.

                        About Aura Systems

Aura Systems, Inc.'s business is based on the exploitation of the
Company's Axial Flux Induction Motor solution and mobile power
known as the AuraGen for commercial and industrial applications and
the VIPER for military applications.  The Company's business model
consists of two major components: (i) sales and marketing, (ii)
design and engineering.  The Company's sales and marketing
approaches are composed of direct sales in North America and the
use of agents and distributors in other areas.  In North America,
the Company's primary focus is in (a) mobile exportable power
applications, (b) EV motor applications, (c) U.S. Military
applications and (d) industrial/commercial motor as well as mobile
power applications.  The second component of the Company's business
model is focused on the design of new products and engineering
support for the sales activities described above.  The engineering
support consists of the introduction of new optimized power levels
for electric motors and new features for the Company's
AuraGen/VIPER solution such as higher power/torque solutions, and
different input and output voltages (DC and AC input and output
versions).

Los Angeles, California-based Weinberg & Company, P.A., the
Company's auditor since 2022, issued a "going concern"
qualification in its report dated May 26, 2023, citing that during
the year ended Feb. 28, 2023, the Company incurred a net loss and
used cash in operations, and at Feb. 28, 2023, had a stockholders'
deficit. In addition, at February 28, 2023, notes payable and
related accrued interest with an aggregate balance of $6.2 million
have reached maturity and are past due.  These matters raise
substantial doubt about the Company's ability to continue as a
going concern.


AVENTIV TECHNOLOGIES: $288MM Bank Debt Trades at 80% Discount
-------------------------------------------------------------
Participations in a syndicated loan under which Aventiv
Technologies LLC is a borrower were trading in the secondary market
around 20.4 cents-on-the-dollar during the week ended Friday, May
31, 2024, according to Bloomberg's Evaluated Pricing service data.

The $288 million Term loan facility is scheduled to mature on
November 1, 2025.  The amount is fully drawn and outstanding.

Carrollton, Texas-based Aventiv Technologies LLC is a diversified
technology company that provides innovative solutions to customers
in the corrections and government services sectors. Aventiv is the
parent company to Securus Technologies and AllPaid.



AVINGER INC: Regains Compliance With Nasdaq Listing Requirement
---------------------------------------------------------------
Avinger, Inc. disclosed in a Form 8-K filed with the Securities and
Exchange Commission that on May 29, 2024, it was formally notified
by The Nasdaq Stock Market LLC that the Company has regained
compliance with the stockholders' equity requirement set forth in
Nasdaq Listing Rule 5550(b)(1) and evidenced compliance with all
other applicable criteria for continued listing on The Nasdaq
Capital Market.  Accordingly, the listing matter, which was
reviewed by the Nasdaq Hearings Panel, has been closed.

The Company will be subject to a "Mandatory Panel Monitor" as that
term is defined in Nasdaq Listing Rule 5815(d)(4)(B), through May
29, 2025.  If within the monitoring period the Company fails to
evidence compliance with the Rule, the Company would not be allowed
to provide to the Nasdaq Listing Qualifications Staff a plan to
regain compliance with the Rule; rather, the Staff would be
required to issue a delist determination.  The Company would in
that case have the opportunity to request a new hearing before the
Panel, which request would stay any further action by the Staff.

                          About Avinger, Inc.

Headquartered in Redwood City, California, Avinger, Inc. --
http://www.avinger.com-- is a commercial-stage medical device
company that designs, manufactures, and sells real-time
high-definition image-guided, minimally invasive catheter-based
systems that are used by physicians to treat patients with
peripheral artery disease ("PAD").  Patients with PAD have a
build-up of plaque in the arteries that supply blood to areas away
from the heart, particularly the pelvis and legs.  The Company's
mission is to significantly improve the treatment of vascular
disease through the introduction of products based on its
Lumivascular platform, the only intravascular real-time
high-definition image-guided system available in this market.

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


AVINGER INC: Reports $5.5MM Net Loss in Q1 2024
-----------------------------------------------
Avinger, Inc. filed with the U.S. Securities and Exchange
Commission its Quarterly Report on Form 10-Q reporting a net loss
of $5.5 million for the three months ended March 31, 2024, compared
to a loss of $4.6 million for the three months ended March 31,
2023.

The Company's total revenue was $1.9 million for the first quarter
of 2024, compared with $1.9 million in the fourth quarter of 2023
and $1.9 million in the first quarter of 2023.

Gross margin for the first quarter of 2024 was 18%, compared with
20% in the fourth quarter of 2023 and 34% in the first quarter of
2023. Operating expenses for the first quarter of 2024 were $5.4
million, compared with $5.0 million in the fourth quarter of 2023
and $4.9 million in the first quarter of 2023. The increase in
operating expense is primarily related to an increase in sales
headcount, expenses related to the Zylox-Tonbridge transaction, and
other corporate activities.

Adjusted EBITDA, as defined under non-GAAP financial measures in
this press release, was a loss of $3.9 million, compared to a loss
of $4.3 million in the fourth quarter of 2023 and a loss of $3.9
million in the first quarter of 2023.

Cash and cash equivalents totaled $7.2 million as of March 31,
2024.

In March 2024, CRG Partners, the primary holder of Avinger debt and
preferred equity exchanged its Series A preferred stock with an
aggregate liquidation preference of $61 million for new Series A-1
preferred stock with a value of $10 million. The new Series A-1
preferred stock is convertible at a conversion price of $3.66 per
share and carries no liquidation preference or dividend preference.
Additionally, CRG extended principal payments on Avinger’s debt
from the first quarter of 2024 to the first quarter of 2027, with
interest payments accruing during this time.

Commenting on the results, Jeff Soinski, Avinger’s President and
CEO, said, “We are excited to commence Phase III verification and
validation studies for our innovative coronary CTO solution in
preparation for filing an IDE application later this year. We
believe that our proprietary image-guided approach has the
potential to offer superior, simplified, and more predictable
clinical outcomes for crossing chronic total occlusions in the
coronary arteries, redefining this large and underserved market,
while immediately accessing established reimbursement codes for
both coronary CTO-crossing and OCT-diagnostic imaging following
clearance.

"We recently began a new strategic partnership with
Zylox-Tonbridge, a dynamic leader in the peripheral interventional
market in China, providing strategic equity funding and opening a
proven commercial channel for Avinger products to enter the robust
and growing greater China market. The strategic relationship also
provides the opportunity to partner with Zylox-Tonbridge to develop
a more cost-efficient manufacturing structure to support the growth
of global sales and improve gross margin.”

A full-text copy of the Company's Form 10-Q is available at
https://tinyurl.com/47mvxh3j

                             About Avinger

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

As of March 31, 2024, the Company has $16.9 million in total
assets, $20.9 million in total liabilities, and total stockholders'
deficit of $4.1 million.  As of Dec. 31, 2023, the Company had
$13.77 million in total assets, $19.97 million in total
liabilities, and a total stockholders' deficit of $6.20 million.

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



BAUSCH HEALTH: All Four Proposals OK'd at Annual Meeting
--------------------------------------------------------
Bausch Health Companies Inc. held its Annual Meeting of
Shareholders on May 14, 2024, during which the shareholders of the
Company voted on four proposals:

     Proposal No. 1: Elected Thomas J. Appio, Christian A. Garcia,
Brett M. Icahn, Sarah B. Kavanagh, Frank D. Lee, Steven D. Miller,
Richard C. Mulligan, Ph.D., John A. Paulson, Robert N. Power, and
Amy B. Wechsler, M.D. to serve until the close of the Company's
2025 Annual Meeting of Shareholders, their successors are duly
elected or appointed, or such director's earlier resignation or
removal.

     Proposal No. 2: Approved, on a non-binding advisory basis, the
compensation of the Company's Named Executive Officers as disclosed
in the Compensation Discussion and Analysis section, executive
compensation tables and accompanying narrative discussions
contained in the Management Proxy Circular and Proxy Statement.

     Proposal No. 3: Approved the amendment to the Company's 2014
Omnibus Incentive Plan to increase the number of Common Shares
authorized under the 2014 Plan.

     Proposal No. 4: Appointed PricewaterhouseCoopers LLP as the
auditors for the Company to hold office until the close of the 2024
Annual Meeting of Shareholders and authorized the Company's Board
of Directors to fix the auditors' remuneration.

               About Bausch Health Companies Inc.

Bausch Health Companies Inc. develops drugs for unmet medical needs
in central nervous system disorders, eye health and
gastrointestinal diseases, as well as contact lenses, intraocular
lenses, ophthalmic surgical equipment, and aesthetic devices.

As of March 31, 2024, the Company had $26.91 billion in total
assets, $27.09 billion in total liabilities, and $174 million in
total deficit.

                           *     *     *

In April 22, 2024, S&P Global Ratings raised its issuer credit
rating on Bausch Health Cos. Inc. to 'CCC+' from 'CCC'.  S&P also
raised its issue-level ratings on the senior secured debt to 'B-'
from 'CCC+', and its ratings on the second-lien notes and unsecured
notes to 'CCC' from 'CCC-'.

The negative outlook reflects the risk that Bausch Health could
pursue distressed exchanges as it approaches its sizable debt
maturities.

S&P said, "Our upgrade reflects Bausch Health's recent favorable
outcome in the patent challenge to Xifaxan. On April 11, 2024, the
U.S. Court of Appeals for the Federal Circuit upheld a previous
court decision that bars the Food and Drug Administration from
approving the abbreviated new drug application (ANDA) submitted by
Alvogen Pharma US Inc. subsidiary Norwich Pharmaceuticals. We view
this as significantly credit positive for Bausch because we do not
believe there are sufficient candidates in the development pipeline
to cover the material loss of Xifaxan sales from a near-term
generic launch. Our base-case scenario no longer assumes an at-risk
launch of a generic in 2024 or 2025. However, Xifaxan faces other
patent challenges that could result in a generic launch ahead of
the latest patent expiry in 2029, including a recently submitted
ANDA by Amneal. We believe any new ANDA filings would be subject to
a 30-month stay and that the earliest possible launch of a generic
would be in late 2026."

"Furthermore, we believe that this court decision makes the
separation of subsidiary Bausch + Lomb Corp. (B+L) more likely. The
company appears committed to completing the spin-off as soon as
possible, which we view as a credit negative given our expectation
for a pro forma increase in leverage and reduction in scale and
diversity. We continue to believe Bausch Health could have trouble
refinancing its sizable debt maturities as they come due,
especially if it completes the spin-off. Management has indicated
that Bausch Health will do so once leverage for remaining entities
(remainco) hits 6.7x, which we estimate it will reach and sustain
during 2024. We expect remainco adjusted leverage to remain high at
above 5x through 2027, giving Bausch insufficient flexibility to
rebuild its pipeline ahead of Xifaxan's eventual loss of
exclusivity.

"The decision lowers the likelihood of a below-par debt exchange,
but not entirely removed due to distressed trading levels. The
longer-dated unsecured notes continue to trade at 40-70 cents on
the dollar (yielding 18%-26%), which we view as highly distressed.
We think Bausch Health still could look to capture this significant
discount ahead of its upcoming maturities, especially if the
spin-off is completed. We would likely view any debt repurchases or
exchanges on the distressed debt as tantamount to a default."

Despite its challenges, the company performed well in 2023. All
segments of the consolidated company expanded on a reported and
organic basis in the fourth quarter of 2023. Full-year revenue
growth was approximately 8%, exceeding the high point of
management's previously provided guidance. On a consolidated basis,
adjusted debt to EBITDA was 7.5x as of Dec. 31, 2023, up slightly
from 7.2x in 2022, driven by B+L's debt-funded acquisition of
Xiidra in the third quarter. S&P said, "Excluding B+L, we estimate
adjusted debt to EBITDA of approximately 7.6x. In 2024, we expect
consolidated debt to EBITDA to decline to 6.5x, driven by the
full-year impact of Xiidra and moderate cash accumulation."

S&P said, "Our negative outlook reflects the risk of distressed
exchanges as Bausch Health approaches sizable debt maturities over
the coming years."



BIG BOY TOYS: Amends Several Secured Claims Pay Details
-------------------------------------------------------
Big Boy Toys II, LLC, submitted a First Amended Plan of
Reorganization under Subchapter V dated May 13, 2024.

The Debtor was formed in 2013 and generally performs grading and
other site development services for residential and commercial
building projects.

The Debtor expanded into rock crushing over the past few years, but
that line of business did not yield sufficient dividends and
created financial difficulties due to the level of debt necessary
to support that work. Big Boy Toys II, LLC now files this plan to
surrender much of the excess equipment capacity and return itself
to profitability.

Claims in Class 4a (Magnolia – Real Estate) shall be settled and
satisfied as follows: The debt shall be paid in accordance with the
pre-petition loan documents. Notwithstanding anything else
contained to the contrary in the Plan, all pre-petition loan
documents shall continue in full force and effect without any
modification, and the Debtor's obligations thereunder shall remain
unaltered and in full force and effect.

The claim in Class 4b (Magnolia Equipment) shall be settled and
satisfied as follows: The holder of the Class 4b claim will be paid
in accordance with the contractual loan documents, except that any
pre-petition or post-petition arrearage due on the loan through and
including the Effective Date will be rescheduled and due on the
Maturity date of the Note. Notwithstanding anything else contained
to the contrary in the Plan, all pre-petition loan documents shall
continue in full force and effect, and the Debtor's obligations
thereunder shall remain unaltered and in full force and effect. The
Class 4b Claim shall not be subject to any temporary injunction
provisions of the Plan or an objection to the allowance of the
claim and shall survive any discharge entered in the Case.

The claims in Class 6 (Caterpillar Track Loader) shall be settled
and satisfied as follows: The holder of the Class 6 claim shall be
paid the full amount of its claim, $32,816.48, plus interest
accruing on such secured value at the rate of 9.5% per annum,
amortized over a period of 60 months. Debtor shall make monthly
installments to Caterpillar of principal and interest, which are
estimated to be in the amount of $689.21. There is no unsecured
portion of the Class 6 claim.

The claims in Class 7 (Volvo) shall be settled and satisfied as
follows: The 2017 Volvo EC300EL excavator with a VIN/Serial No.
311493 has been surrendered to Volvo in accordance with the Consent
Order on Motion for Relief entered on March 7, 2024. Debtor will
receive a credit of $75,000.00 on the claim balance for the
surrender of the Volvo collateral. Class 7 shall have an Allowed
Unsecured Claim of $16,033.19 which shall be paid as provided for
in Class 11.

The claims in Class 8 (Komatsu) shall be settled and satisfied as
follows: The Kleemann KT80-2 (Serial No. Z008.0601) and the Komatsu
WA470-7 Wheel Loader (Serial No. A49139) are surrendered to Komatsu
to sell the same in a commercially reasonable manner as provided by
state law. Notwithstanding the foregoing, Komatsu stipulates and
agrees that Debtor will receive a minimum credit of $45,000.00 on
the amount due to Komatsu for surrender of the KT80 2 and a minimum
credit of $90,000.00 on the amount due to Komatsu for surrender of
the Wheel Loader.

The claims in Class 9 (Commercial Credit Group) shall be settled
and satisfied as follows: The treatment is set to be consistent
with the Consent Order entered on February 28, 2024.

     * The 2013 Freightliner CA125SLP Truck Tractor with Detroit
DD1514 8L Engine, Fuller FRW-15210B 10 speed transmission, Serial
No. 1FUJGLDR8DSBV2995 the Freightliner, is surrendered to Creditor
to sell the same in a commercially reasonable manner as provided by
state law.

     * The 2020 Caterpillar Excavator with all standard equipment,
Serial No. GDW10034, the Excavator, is surrendered to Creditor to
sell the same in a commercially reasonable manner as provided by
state law. Notwithstanding the foregoing, Creditor agrees and
stipulates that Debtor will receive a minimum credit of $165,000.00
on the claim balance for the surrender of the Excavator.

     * The 2021 Terex Finlay TR75 Radial Stockpiling Conveyor and
all attachments, Serial No. TRXTCS14ACMM45471, the Conveyor, is
surrendered to Creditor to sell the same in a commercially
reasonable manner as provided by state law. Notwithstanding the
foregoing, Creditor agrees and stipulates that Debtor will receive
a minimum credit of $65,000.00 on the claim balance for the
surrender of the Conveyor.

     * The 2019 Terex Finlay 1120 Horizontal Impact Crusher
including all attachments, Serial No. TRX1201CHOMKA1635, the
Crusher, is surrendered to Creditor to sell the same in a
commercially reasonable manner as provided by state law.
Notwithstanding the foregoing, Creditor agrees and stipulates that
Debtor will receive a minimum credit of $100,000.00 on the claim
balance for the surrender of the Crusher.

     * The 2020 Terex Finlay 883+ Mobile Screener including all
attachments, Serial No. TRX883M4CDGL32452, the Screener, was sold
as contemplated in the Sales Motion for $160,000.00 with the loan
proceeds being applied to the amount owed on the claim.

Like in the prior iteration of the Plan, General Unsecured Claims
shall be paid on a pro rata share of $130,000.00 via annual
payments over the course of the plan term of 5 years.

All payments shall be made from the Debtor's future earnings, from
the liquidation of its assets, or from loans, contributions or
gifts to the Debtor.

For Class 11 claims, Debtor shall fund annual payments of
$25,000.00 each, with the first payment due on the anniversary of
the Effective Date. Payments will be completed within 60 months/5
years following the Effective Date.

A full-text copy of the First Amended Plan dated May 13, 2024 is
available at https://urlcurt.com/u?l=a4JIsa from PacerMonitor.com
at no charge.

Attorney for the Debtor:

     Daniel L. Wilder, Esq.
     LAW OFFICES OF EMMETT L. GOODMAN, IR., LLC
     544 Mulberry Street, Suite 800
     Macon, GA 31201-2776
     Tel: (478) 745-5415
     Fax: (478) 746-8655
     Email: dwilder@goodmanlaw.org

                    About Big Boy Toys II

Big Boy Toys II, LLC is the owner of real estate property located
at 3050 N. Columbia St., Milledgeville, Ga., valued at $275,000.

The Debtor filed a petition under Chapter 11, Subchapter V of the
Bankruptcy Code (Bankr. M.D. Ga. Case No. 23-51073) on Aug. 9,
2023, with $1,811,500 in assets and $1,743,250 in liabilities. John
T. Stevens, IV, sole member, signed the petition.

Judge James P. Smith oversees the case.

Daniel L. Wilder, Esq., at Emmett L Goodman Jr. LLC, is the
Debtor's legal counsel.


BOISSON INC: Court OKs Bid Rules for Sale of Assets
---------------------------------------------------
Boisson Inc. received approval from the U.S. Bankruptcy Court for
the Central District of California to solicit bids for its assets.

The company is selling substantially all of its assets related to
the operation of its business by auction.
  
Under the court-approved bid procedures, the deadline for
interested buyers to place their bids on the assets is on June 14,
at 5:00 p.m. (prevailing Pacific time). The minimum bid amount is
$300,000.

Bidders are required to provide a deposit in the amount of the
greater of $100,000 and 10% of the bid amount.

An auction will be conducted on June 18, at 10:00 a.m. (prevailing
Pacific time) if the company receives offers by the bid deadline.

The auction will be held at the offices of Levene, Neale, Bender,
Yoo & Golubchik, LLP in Los Angeles, or via Zoom with all qualified
bidders and their respective advisors to be provided with
particulars in advance of the auction.

Judge Neil Bason will hold a hearing on June 25, at 2:00 p.m.
(prevailing Pacific time) to approve the company's sale of the
assets to the winning bidder.

The deadline for the winning bidder to close its purchase of the
assets is on June 27 unless the winning bidder and Boisson jointly
agree to extend the closing date.

                        About Boisson Inc.

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

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

Judge Neil W. Bason oversees the case.

Ron Bender, Esq., at Levene, Neale, Bender, Yoo & Golubchik L.L.P.,
represents the Debtor as legal counsel.


BRICK BY BRICK: Hires Oscher Consulting as Forensic Accountant
--------------------------------------------------------------
Brick By Brick Builds, Inc., seeks approval from the U.S.
Bankruptcy Court for the Middle District of Florida to employ
Oscher Consulting, PLLC as forensic accountant.

The firm will provide an analysis of the business damages being
asserted by the Debtors in these Reorganizations and the Lincoln
Adversary Proceeding, and to provide related testimony for the
Debtors.

The firm will be paid at these rates:

     L. Unterholzner      $415 per hour
     Staff                $125 to $495 per hour

The firm will be paid a retainer in the amount of $5,000.

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

L. Unterholzner, a partner at Oscher Consulting, 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:

     L. Unterholzner
     Oscher Consulting, P.A.
     201 North Franklin Street, Suite 3150
     Tampa, FL 33602
     Tel: (813) 229-8250
     Fax: (813) 229-8674
     Email: info@oscherconsulting.com

              About Brick By Brick Builds, Inc.

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

Judge Roberta A. Colton oversees the case.

Stephanie B. Anthony, Esq., at Anthony and Partners, is the
Debtor's legal counsel.


BROCATO'S SANDWICH: Ruediger Mueller Named Subchapter V Trustee
---------------------------------------------------------------
The U.S. Trustee for Region 21 appointed Ruediger Mueller of TCMI,
Inc. as Subchapter V trustee for Brocato's Sandwich Shop, Inc.  

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

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

The Subchapter V trustee can be reached at:

     Ruediger Mueller
     TCMI, Inc.
     1112 Watson Court
     Reunion, FL 34747
     Telephone: (678) 863-0473
     Facsimile: (407) 540-9306
     Email: truste@tcmius.com

                   About Brocato's Sandwich Shop

Brocato's Sandwich Shop, Inc. owns and operates a sandwich
restaurant in Tampa, Fla.

The Debtor filed a petition under Chapter 11, Subchapter V of the
Bankruptcy Code (Bankr. M.D. Fla. Case No. 24-02613) on May 8,
2024, with $14,595 in assets and $1,396,391 in liabilities. Michael
Brocato, president, signed the petition.

Judge Roberta A. Colton oversees the case.

Buddy D. Ford, Esq., at Buddy D. Ford, P.A., represents the Debtor
as legal counsel.


BROKEN ARROW: Seeks to Hire Lane Law Firm as Bankruptcy Counsel
---------------------------------------------------------------
Broken Arrow Construction LLC seeks approval from the U.S.
Bankruptcy Court for the Southern District of Texas to hire The
Lane Law Firm, PLLC. as its counsel.

The firm will render these services:

     a. assist, advise and represent the Debtor relative to the
administration of the chapter 11 case;

     b. assist, advise and represent the Debtor in analyzing the
Debtor's assets and liabilities, investigating the extent and
validity of lien and claims, and participating in and reviewing any
proposed asset sales or dispositions;

     c. attend meetings and negotiate with the representatives of
the secured creditors;

     d. assist the Debtor in the preparation, analysis, and
negotiation of any plan of reorganization and disclosure statement
accompanying any plan of reorganization;

     e. take all necessary action to protect and preserve the
interests of the Debtor;

     f. appear, as appropriate, before this Court, the Appellate
Courts, and other Courts in which matters may be heard and to
protect the interests of the Debtor before said Courts and the
United States Trustee; and

     g. perform other necessary legal services in these cases, not
including the defense of adversary actions brought by creditors.

The firm will be paid at these rates:

     Robert C. Lane         $595 per hour
     Joshua Gordon          $550 per hour
     Associate Attorneys    $500 per hour
     Paraprofessionals      $150 - $250 per hour

LANE received two payments from the Debtor for its retainer: $3,500
and $26,500 on Feb. 7, 2024 and March 26, 2024, for a total of
$30,000.

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 through:

     Robert C. Lane, Esq.
     Joshua D. Gordon, Esq.
     The Lane Law Firm, PLLC
     6200 Savoy, Suite 1150
     Houston, TX 77036
     Tel: (713) 595-8200
     Fax: (713) 595-8201
     Email: notifications@lanelaw.com
            Joshua.gordon@lanelaw.com

        About Broken Arrow Construction LLC

Broken Arrow Construction LLC filed its voluntary petition for
relief under Chapter 11 of the Bankrutpcy Code (Bankr. S.D. Tex.
Case No. 24-32248) on May 14, 2024, listing $100,001 to $500,000 in
assets and $500,001 to $1 million in liabilities.

Judge Eduardo V Rodriguez presides over the case.

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


BUCKLAND CHARLEY: Hires Morrison Tenenbaum PLLC as Counsel
----------------------------------------------------------
Buckland Charley Inc. seeks approval from the U.S. Bankruptcy Court
for the Eastern District of New York to employ Morrison Tenenbaum
PLLC as counsel.

The firm will provide these services:

      a. advising the Debtor with respect to its powers and duties
as debtor-in-possession in the management of its estate;

      b. assisting in any amendments of Schedules and other
financial disclosures and in the preparation/review/amendment of a
disclosure statement and plan of reorganization;

      c. negotiating with the Debtor's creditors and taking the
necessary legal steps to confirm and consummate a plan of
reorganization;

      d. preparing on behalf of the Debtor all necessary motions,
applications, answers, proposed orders, reports and other papers to
be filed by the Debtor in this case;

      e. appearing before the Bankruptcy Court to represent and
protect the interests of the Debtor and the estate; and

      f. performing all other legal services for the Debtor that
may be necessary and proper for an effective reorganization.

The firm will be paid at these rates:

     Lawrence F. Morrison     $595 per hour
     Brian J. Hufnagel        $525 per hour
     Associates               $380 per hour
     Paraprofessionals        $200 per hour

The firm will be paid a retainer in the amount of $ $7,631.

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

Lawrence F. Morrison, Esq., a partner at Morrison Tenenbaum 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:

     Lawrence F. Morrison, Esq.
     Morrison Tenenbaum PLLC
     87 Walker Street, Floor 2
     New York, NY 10013
     Tel: (212) 620-0938
     Fax: (646) 390-5095
     Email: lmorrison@m-t-law.com

              About Buckland Charley Inc

Buckland Charley Inc., filed a Chapter 11 bankruptcy petition
(Bankr. E.D.N.Y. Case No. 1-24-40814-ess) on February 24, 2024. The
Debtor hires Morrison Tenenbaum PLLC as counsel.


CANO HEALTH: PCO Reports No Change in Patient Care Quality
----------------------------------------------------------
Daniel McMurray, the duly appointed patient care ombudsman, filed
with the U.S. Bankruptcy Court for the District of Delaware his
first report on the quality of patient care provided by Cano
Health, Inc. and affiliates.

In his first report which covers the period March 8 to May 6, the
PCO reviewed approximately half of the clinic and pharmacy
operations currently provided by Cano Health during this initial
reporting period. The companies' management and staff were
cooperative in providing information, producing data and reports,
and responding to questions in an honest and open fashion.

The PCO observed that staffing appears appropriate and adequately
trained and oriented. No issues noted. A tour of the clinics was
undertaken. Fire extinguishers require updating. A new vendor has
been engaged to address deficiency.

Moreover, the PCO reported that the clinic facilities were neat,
clean and orderly. He conducted informal interviews with staff,
patients, and physicians.

The PCO stated that notwithstanding a number of relatively minor
issues discovered during the reporting period, the quality of care
provided by the companies' staff is meeting or exceeding the
standards for quality.

In addition, there has been no deterioration in quality as a result
of the bankruptcy or other circumstances. Minor suggestions made by
the PCO during the review process were addressed and resolved.

A copy of the ombudsman report is available for free at
https://urlcurt.com/u?l=bX1cKz from Kurtzman Carson Consultants,
LLC, claims agent.

                       About Cano Health Inc.

Cano Health, Inc., and its affiliates are independent primary care
physician group.

The Debtors sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Del. Lead Case No. 24-10164) on February
4, 2024. In the petitions signed by Mark Kent, authorized
signatory, the Debtors disclosed $1,211,931,000 in assets and
$1,471,032,000 in liabilities.

Judge Karen B. Owens oversees the cases.

The Debtors tapped Richards, Layton & Finger, PA and Weil, Gotshal
& Manges, LLP as bankruptcy counsels; Quinn Emanuel Urquhart &
Sullivan, LLP as special counsel; Houlihan Lokey, Inc. as
investment banker; and AlixPartners, LLP as financial advisor.
Kurtzman Carson Consultants, LLC is the claims, notice and
solicitation agent.

Gibson, Dunn & Crutcher, LLP and Pachulski, Stang, Ziehl & Jones,
LLP represent the ad hoc first lien group while ArentFox Schiff,
LLP represents Wilmington Savings Fund Society, FSB, the DIP
agent.

Credit Suisse AG, Cayman Islands Branch, serves as administrative
agent and collateral agent, under the Credit Agreement. Freshfields
Bruckhaus Deringer US, LLP is counsel to the agent.

JPMorgan Chase Bank, N.A., serves as administrative agent and
collateral agent under the Side-Car Credit Agreement. It is
represented by Proskauer Rose, LLP.

Daniel McMurray was appointed as the patient care ombudsman in
these Chapter 11 cases. The PCO tapped Neubert Pepe & Monteith PC
and Klehr Harrison Harvey Branzburg, LLP as his counsel.


CAPSITY INC: U.S. Trustee Appoints Michael Carmel as Examiner
-------------------------------------------------------------
Tracy Hope Davis, the U.S. Trustee for Region 17, asked the U.S.
Bankruptcy Court for the Eastern District of California to approve
the appointment of Michael Carmel as examiner for Capsity, Inc.

Following the hearing on Capsity's motion to use cash collateral,
the court issued an order directing appointment of examiner under
Section 1104(c) of the Bankruptcy Code to provide the court with a
detailed accounting of cash collateral used by Capsity as
debtor-in-possession from November 2, 2023, through and including
March 5, 2024.

The court also ordered that Capsity file its disclosure statement
no later than May 14, with a hearing set for June 18. The
disclosure statement and the Chapter 11 plan were timely filed.

To the best of the U.S. Trustee's knowledge, Mr. Carmel's
connections with Capsity, creditors, any other parties in interest,
their respective attorneys and other professionals, the U.S.
Trustee, and persons employed by the Office of the U.S. Trustee are
limited, except as set forth in his verified statement.

A copy of the application is available for free at
https://urlcurt.com/u?l=GKt6ho from PacerMonitor.com.

                        About Capsity Inc.

Capsity, Inc. sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D. Calif. Case No. 23-23940) on November
2, 2024, with $1 million to $10 million in both assets and
liabilities.

Judge Christopher D. Jaime presides over the case.

Gabriel E. Liberman, Esq., is the Debtor's legal counsel.


CASA SYSTEMS: Committee Hires Province LLC as Financial Advisor
---------------------------------------------------------------
The official committee of unsecured creditors of Casa Systems, Inc.
and affiliates seeks approval from the U.S. Bankruptcy Court for
the District of Delaware to hire Province, LLC as financial
advisor.

The firm's services include:

     a. familiarizing with and analyzing the Debtors' DIP budget,
assets and liabilities, and overall financial condition;

     b. reviewing financial and operational information furnished
by the Debtors;

     c. monitoring the sale process, interfacing with the Debtors'
professionals, and advising the Committee regarding the process;

     d. scrutinizing the economic terms of various agreements,
including, but not limited to, various professional retentions;

     e. analyzing the Debtors' proposed business plans and
developing alternative scenarios, if necessary;

     f. assessing the Debtors' various pleadings and proposed
treatment of unsecured creditor claims therefrom;

      g. preparing, or reviewing as applicable, avoidance action
and claim analyses;

      h. assisting the Committee in reviewing the Debtors'
financial reports, including, but not limited to, statements of
financial affairs, schedules of assets and liabilities, DIP
budgets, and monthly operating reports;

      i. advising the Committee on the current state of these
chapter 11 cases;

      j. advising the Committee in negotiations with the Debtors
and third parties as necessary;

      k. if necessary, participating as a witness in hearings
before the Court with respect to matters upon which Province has
provided advice; and

      l. providing other activities as are approved by the
Committee, the Committee's counsel, and as agreed to by Province.

The firm will be paid at these rates:

     Managing Directors and Principals    $870 to $1,450 per hour
     Vice Presidents, Directors,
           and Senior Directors           $690 to $950 per hour
     Analysts, Associates,
           and Senior Associates          $370 to $700 per hour
     Other/Para-Professional              $270 to 410 per hour

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

Adam Rosen, a a managing director at Province, 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:

     Adam Rosen
     Province, LLC
     2360 Corporate Circle, Suite 340
     Henderson, NV 89074
     Tel: (702) 685-5555
     Email: arosen@provincefirm.com

                       About Casa Systems

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

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

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

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

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


CASA SYSTEMS: Committee Taps McDermott Will & Emery as Counsel
--------------------------------------------------------------
The official committee of unsecured creditors of Casa Systems, Inc.
and affiliates seeks approval from the U.S. Bankruptcy Court for
the District of Delaware to hire McDermott Will & Emery LLP as its
counsel.

The firm will provide these services:

     (a) advise the Committee about its rights, powers, and duties
in the Chapter 11 Case;

     (b) assist and advise the Committee in its consultations and
negotiations with the Debtor and other parties-in-interest in
connection with the administration of the Chapter 11 Case;

     (c) solicit information from and provide information to the
Debtor's unsecured creditors as a group;

     (d) assist the Committee in analyzing the claims of the
Debtor's creditors and the Debtor's capital structure and
negotiating with holders of claims against and interests in the
Debtor;

     (e) assist the Committee in its investigation of the acts,
conduct, assets, liabilities, and financial condition of the Debtor
and its insiders and of the operation of the Debtor's businesses;

     (f) assist the Committee in its analysis of, and negotiations
with the Debtor and other parties concerning, matters related to,
among other things, the assumption or rejection of executory
contracts and unexpired leases, the sale or other disposition of
property of the Debtor's estate, the financing of other
transactions, and the terms of one or more plans of reorganization
or liquidation for the Debtor and accompanying disclosure
statements and related plan documents;

     (g) assist and advise the Committee on its communications with
the Debtor's unsecured creditors as a group regarding significant
matters in the Chapter 11 Case;

     (h) monitor international proceedings involving the Debtor and
property of the Debtor's estate;

     (i) represent the Committee at all hearings and other
proceedings before the Court;

     (j) review and analyze applications, orders, statements of
operations, and schedules filed with the Court and advise the
Committee as to their propriety and, to the extent deemed
appropriate by the Committee, support, join, or object thereto;

     (k) advise and assist the Committee with respect to any
legislative, regulatory, or governmental activities;

     (l) assist the Committee in its review and analysis of the
Debtor's various agreements;

     (m) prepare, on behalf of the Committee, any pleadings,
including, without limitation, motions, memoranda, complaints,
objections, or comments in connection with any matter related to
the Debtor or the Chapter 11 Case;

     (n) investigate and analyze any claims belonging to the
Debtor's estate; and

     (o) perform such other legal services as may be required or
are otherwise deemed to be in the interests of the Committee in
accordance with the Committee's rights, powers, and duties, as set
forth in the Bankruptcy Code, the Bankruptcy Rules, the Local
Rules, and other applicable law.

The firm will be paid at these rates:

     Partners                   $1,325 - $2,150 per hour
     Associates                   $645 - $1,335 per hour
     Non-Lawyer Professionals     $250 - $1,275 per hour

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

In accordance with Appendix B-Guidelines for Reviewing Applications
for Compensation and Reimbursement of Expenses Filed under 11
U.S.C. Sec. 330 for Attorneys in Larger Chapter 11 Cases, the
following is provided in response to the request for additional
information:

   a) McDermott has not agreed to a variation of its standard or
customary billing arrangements for this engagement;

   (b) None of McDermott's professionals included in this
engagement have varied their rates based on the geographic location
of the Chapter 11 Case;

   (c) McDermott did not represent the Committee before the
Petition Date; and

   (d) McDermott expects to develop a budget and staffing plan to
comply with the U.S. Trustee's requests for information and
additional disclosures, and any orders of the Court. Recognizing
that unforeseeable fees and expenses may arise in large chapter 11
cases, McDermott may need to amend the budget as necessary to
reflect changed circumstances or unanticipated developments.

Kristin Going, Esq., partner of McDermott Will & Emery LLP, assured
the Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtors and their estates.

The firm can be reached at:

     Kristin K. Going, Esq.
     MCDERMOTT WILL & EMERY LLP
     One Vanderbilt Avenue
     New York, NY 10017-3852
     Tel: (212) 547-5429
     Fax: (646) 417-7313
     E-mail: kgoing@mwe.com

                       About Casa Systems

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

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

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

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

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


CASA SYSTEMS: CommScope Selected as Best Bidder to Acquire Assets
-----------------------------------------------------------------
CommScope, a global leader in network connectivity, was selected by
Casa Systems, Inc. as the highest and best bidder to acquire Casa's
Cable Business assets.

A purchase agreement was entered into on May 29, 2024, between
CommScope and Casa Systems, Inc. after CommScope entered the
winning bid of $45,100,000 to purchase the Cable Business assets
through an auction process under section 363 of the Bankruptcy
Code. A sale hearing is scheduled for June 4, 2024, and the
transaction is expected to close June 6, 2024.

The strategic accretive acquisition strengthens CommScope's Access
Network Solutions leading market position, including enhancing its
virtual CMTS and PON product offerings. The economics of the deal
are supported by significant synergies. "As a leader in the cable
industry, we are quite pleased by the opportunity to acquire Casa's
cloud-native network solutions," stated Chuck Treadway, CEO,
CommScope. He continued, "Adding Casa's technology to our portfolio
will allow us to provide a seamless transition for our combined
customer base that utilize both integrated and virtual CMTS
products. This transaction provides stability to Casa's customers
while allowing CommScope to further grow our customer base as we
enable customers to migrate to Distributed Access Architecture
solutions on their own timeline."

                         About CommScope

CommScope (NASDAQ: COMM) -- http://www.commscope.com/-- is pushing
the boundaries of technology to create the world's most advanced
wired and wireless networks.

                        About Casa Systems

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

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

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

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

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



CASA SYSTEMS: Vecima Named Backup Bidder for Cable Business Assets
------------------------------------------------------------------
Vecima Networks, Inc. on May 30 said its subsidiary, Vecima
Technology Inc., was designated the back-up bidder at an auction to
acquire the Cable Business assets of Casa Systems, Inc., with
Vecima's top bid at $44.95 million. Approval of the sale to the
winning bidder is subject to approval by the U.S. Bankruptcy Court
for the District of Delaware at a hearing next week.

The auction was a competitive day-long process that consisted of
multiple rounds of bidding by Vecima and several other interested
parties. Vecima conducted extensive due diligence prior to the
auction and, based on those insights, made the decision at the end
of the auction not to increase its bid any further when the
proposed price was no longer reasonably supported by Vecima's
valuation of the assets. "Irrespective of the outcome of the
auction, Vecima remains firmly positioned to drive the industry
forward to the multi-gigabit networks of the future across both
fiber and cable access," said Sumit Kumar, Vecima President and
CEO. "As shown by our third quarter earnings, we continue to
deliver exceptional financial performance, quarter after quarter,
and make great strides in broadband access and video delivery."

"Vecima is entering a new era of growth, and we are excited by the
market and technology opportunities ahead," added Mr. Kumar.

Vecima will provide an update regarding the acquisition of the
Cable Business Assets and whether the Escrow Release Conditions
related to Vecima's subscription receipt financing (as set out in
Vecima's press release dated May 29, 2024) have been satisfied.

                     About Vecima Networks

Vecima Networks Inc. (TSX: VCM) -- http://www.vecima.com/--
delivers future-ready software, services, and integrated platforms
that power broadband and video streaming networks, monitor and
manage transportation, and transform experiences in homes,
businesses, and everywhere people connect. Vecima helps customers
evolve their networks with cloud-based solutions that deliver
ground-breaking speed, superior video quality, and exciting new
services to their subscribers.

                        About Casa Systems

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

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

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

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

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



CASTLE US HOLDING: EUR500MM Bank Debt Trades at 33% Discount
------------------------------------------------------------
Participations in a syndicated loan under which Castle US Holding
Corp is a borrower were trading in the secondary market around 66.9
cents-on-the-dollar during the week ended Friday, May 31, 2024,
according to Bloomberg's Evaluated Pricing service data.

The EUR500 million Term loan facility is scheduled to mature on
January 29, 2027.  The amount is fully drawn and outstanding.

Castle US Holding Corporation provides database tools and software
to public relations and communications professionals.


CD&R MADISON: 98% Markdown for $10.7MM HPS Loan
-----------------------------------------------
HPS Corporate Lending Fund has marked its $10,736,000 loan extended
to CD&R Madison UK Bidco LTD to market at $215,000 or 2% of the
outstanding amount, as of March 31, 2024, according to a disclosure
contained in HPS Corporate's Form 10-Q for the quarterly period
ended March 31, 2024, filed with the Securities and Exchange
Commission.

HPS Corporate is a participant in a First Lien Debt to CD&R Madison
UK Bidco LTD. The loan matures on October 1, 2029.

HPS Corporate is a Delaware statutory trust that was formed on
December 23, 2020 and commenced operations on February 3, 2022. The
Company is a non-diversified, closed-end management investment
company that has elected to be regulated as a business development
company under the Investment Company Act of 1940, as amended. The
Company is externally managed by HPS Advisors, LLC a wholly-owned
subsidiary of HPS Investment Partners, LLC. Prior to June 30, 2023,
the Company was externally managed by HPS. The Company has elected
to be treated for federal income tax purposes, and intends to
qualify annually thereafter, as a regulated investment company as
defined under Subchapter M of the Internal Revenue Code of 1986, as
amended.

HPS Corporate is led by Michael Patterson, Chief Executive Officer;
and Robert Busch, Chief Financial Officer. The fund can be reach
through:

     Michael Patterson
     HPS Corporate Lending Fund
     40 West 57th Street, 33rd Floor
     New York, NY 10019

CD&R Madison UK BidCo Limited is an investment vehicle of CD&R Fund
XI which is a private equity fund managed by entities affiliated
with CD&R, a private equity investment group based in U.S.



CENTERPOINT RADIATION: No Patient Care Concern, 4th PCO Report Says
-------------------------------------------------------------------
Tamar Terzian, the court-appointed patient care ombudsman, filed
with the U.S. Bankruptcy Court for the Central District of
California a fourth interim report regarding the health care
facility operated by CenterPoint Radiation Oncology, LLC and
CenterPoint Radiation Oncology, Inc.

The PCO noted that each patient's medical records are well
maintained and accessible for staff using an electronic medical
record. Patients can make a written request to review or obtain a
copy of their medical record pursuant to Health and Safety Code
Sections 123100 through 123149.5.

The PCO reviewed a sampling of patient records during her site
visit. All medical records and reports were cited along with
complete course of care while admitted, and all consent forms were
executed. No concerns were noted.

During the third reporting period, CenterPoint was treating
approximately 13 to 23 new patients. Dr. Morrell is the oncologist
in charge and conducts consultations for new patients Monday
through Thursday. The physicist reviews the plan of treatment
within days and quality assurance will review the plan, input the
plan into the machine and run the machine to test and monitor the
dosage. There are two therapists who assure that the patients are
placed in the proper position and that the plan treatment is
properly implemented.

The PCO observed treatment and monitoring of patient during her
site visit. During beam treatment physicist, therapist and Dr.
Morrell were present. There are no issues or concerns with respect
to patient care during this reporting period.

A copy of the ombudsman report is available for free at
https://urlcurt.com/u?l=5RtvHN from PacerMonitor.com.

The ombudsman may be reached at:

      Tamar Terzian, Esq.
      Terzian Law Group
      1122 E. Green Street
      Pasadena, CA 91106
      Telephone: (818) 242-1100
      Facsimile: (818) 242-1012
      Email: tamar@terzlaw.com

                    About CenterPoint Radiation

CenterPoint Radiation Oncology, LLC and CenterPoint Radiation
Oncology, Inc. filed petitions under Chapter 11, Subchapter V of
the Bankruptcy Code (Bankr. C.D. Calif. Lead Case No. 23-13448) on
June 2, 2023. Judge Sheri Bluebond oversees the cases.

At the time of the filing, CenterPoint Radiation Oncology, LLC
reported $100,000 to $500,000 in assets and $1 million to $10
million in liabilities while CenterPoint Radiation Oncology, Inc.
reported as much as $50,000 in assets and $100,001 to $500,000 in
liabilities.

John-Patrick M. Fritz, Esq., at Levene, Neale, Bender, Yoo &
Golubchik, LLP is the Debtors' legal counsel.

Tamar Terzian is the patient care ombudsman appointed in the
Debtors' Chapter 11 cases.


CHARITY TOWING: Seeks to Hire TL Reedy PLLC as Accountant
---------------------------------------------------------
Charity Towing & Recovery, LLC, seeks approval from the U.S.
Bankruptcy Court for the District of Arizona to employ TL Reedy,
PLLC as accountant.

The firm will assist the Debtor in the preparation of necessary tax
returns and reports during course of this Chapter 11 proceeding in
order to fulfill its duties as Debtor-In-Possession.

The firm will be paid at $500 per month.

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

Tim Reedy, a partner at TL Reedy, 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:

          TLReedy, PLLC
          1201 South Alma
          School Road, Suite 10850,
          Mesa, AZ 85210
          Tel: (480) 526-777

          About Charity Towing & Recovery, LLC

Charity Towing & Recovery, LLC is a family-owned and operated
business that provides the following services: 24/7 towing, local
towing, motor home towing, flatbed towing, roadside assistance,
winch-out service, lock out service, light & medium-duty towing,
auto repair, and off-road recovery.

Charity Towing & Recovery filed a voluntary petition for relief
under Chapter 11 of the Bankruptcy Code (Bankr. D. Ariz. Case No.
24-01298) on February 23, 2024. Ronald Guerra Jr. , manager, signed
the petition. At the time of the filing, the Debtor disclosed total
assets of $50,001 to $100,000 and total liabilities of $100,001 to
$500,000.

Judge Madeleine C. Wanslee oversees the case.

The Debtor has tapped Allan D. NewDelman, P.C. as its legal
counsel.


CHARLIE'S HOLDINGS: Posts $1.04MM Net Loss in Q1 2024
-----------------------------------------------------
Charlie's Holdings, Inc. filed with the U.S. Securities and
Exchange Commission its Quarterly Report on Form 10-Q reporting a
net loss of $1,045,000 for the three months ended March 31, 2024,
compared to a net loss of $1,390,000 for the three months ended
March 31, 2023.

For the three months ended March 31, 2024, the Company's revenue
declined, the Company generated a loss from operations of
approximately $941,000. Cash used in operations was approximately
$431,000. The Company had a stockholders' deficit of $1,090,000 at
March 31, 2024. During the three months ended March 31, 2024, the
Company's working capital position decreased to a deficit of
$1,454,000 from $332,000 as of December 31, 2023.

Considering these facts, the issuance of one or several Marketing
Denial Orders from the FDA would increase the potential for
inventory obsolescence and uncollectable accounts receivables and
the removal of certain products for sale. These regulatory risks,
as well as other industry-specific challenges and the Company's low
working capital and cash position, remain factors that raise
substantial doubt about the Company's ability to continue as a
going concern.

The Company stated, "Our plans and growth depend on our ability to
increase revenues, procure cost-effective financing, and continue
our business development efforts, including cumulative expenditures
of approximately $5,100,000 as of March 31, 2024, to support our
PMTA process for the Company's submissions to the FDA. The Company
has undergone cost-cutting measures including salary reductions of
up to 25% for officers and certain managers and a reduction in
headcount for certain departments. During the fourth quarter of
2023, the Company launched SPREE BAR, a non-nicotine, disposable
vapor product which is not subject to FDA review or covered under
the Agriculture Improvement Act."

The Company said it may require additional financing in the future
to support the development of new product categories as well as
subsequent PMTA filings, or in the event the FDA requests
additional testing for one, or several, of the Company's prior PMTA
submissions. There can be no assurance that additional financing
will be available on acceptable terms, or at all, and there can be
no assurance that any such arrangement, if required or otherwise
sought, would be available on terms deemed to be commercially
acceptable and, in the Company's best interests.

"If we do not have sufficient funds to continue operations, we
could be required to seek bankruptcy protection or other
alternatives that would likely result in our stockholders losing
some or all their investment in us," the Company cautioned.

A full-text copy of the Company's Form 10-Q is available at
https://tinyurl.com/yes55k54

                About Charlie's Holdings Inc.

Charlie's Holdings, Inc. (OTCQB: CHUC) is an industry leader in the
premium, nicotine-based, vapor products space. The Company's
products are sold around the world to select distributors,
specialty retailers, and third-party online resellers through
subsidiary companies Charlie's Chalk Dust, LLC and Don Polly, LLC.
Charlie's Chalk Dust, LLC has developed an extensive portfolio of
brand styles, flavor profiles, and innovative product formats. Don
Polly, LLC creates innovative hemp-derived products and brands.

As of March 31, 2024, the Company has $4,731,000 in total assets
and $5,821,000 in total liabilities.  As of December 31, 2023, the
Company had $5,768,000 in total assets, $5,875,000 in total
liabilities, and $107,000 in total stockholders' deficit.

Fort Washington, Pa.-based Mazars USA LLP, the Company's auditor
since 2023, issued a "going concern" qualification in its report
dated April 15, 2024, citing that the Company has incurred
significant operating losses, has negative cash flows from
operations, and has an accumulated deficit. The Company is
dependent on its ability to increase revenues and obtain financing
to execute its development plans and continue operations. These
conditions raise substantial doubt about the Company's ability to
continue as a going concern.


CLST ENTERPRISES: Hires KellerWilliams NYC as Real Estate Broker
----------------------------------------------------------------
CLST Enterprises, LLC seeks approval from the U.S. Bankruptcy Court
for the Southern District of New York to hire KellerWilliams NYC as
its real estate broker.

The firm will market and sell the Debtor's real property located at
19 East 75th Street.

Keller agreed to the following fee structure:

     a. Listing Firm Compensation: 2.5 percent of the Property's
final sales price. Where the Buyer chooses to be unrepresented by a
brokerage firm, the Listing Firm compensation shall be 3 percent of
the Property's final sales price.

     b. Buyer Brokerage Firm Compensation: 2.5 percent of the
Property's final sales price shall be paid and directed to the
brokerage firm representing the Buyer, including brokers affiliated
with Listing Firm and representing Buyer.

KellerWilliams is a "disinterested person" within the meaning of
section 101(14) of the Bankruptcy Code,and does not hold or
represent an interest adverse to Debtor's estate.

The firm can be reached through:

     Kelly Dilek
     Keller Williams NYC
     360 Madison Ave 9th Floor
     New York, NY 10017
     Phone: (212) 301-1140
     Email: dilek@kw.com

              About CLST Enterprises, LLC

CLST Enterprises owns 4,742 square feet mixed use building
consisting of residence with commercial retail and/ or office space
rentals valued at $9.36 million.

CLST Enterprises, LLC filed its voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. S.D.N.Y. Case No.
24-10596) on April 8, 2024, listing $9,393,173 in assets and
$7,356,006 in liabilities. The petition was signed by Carl Thomson
as member.

Adrienne Woods, Esq. at WZMP WEINBERG ZAREH MALKIN PRICE LLP
represents the Debtor as counsel.


CMG MEDIA: $2.15BB Bank Debt Trades at 20% Discount
---------------------------------------------------
Participations in a syndicated loan under which CMG Media Corp is a
borrower were trading in the secondary market around 80.4
cents-on-the-dollar during the week ended Friday, May 31, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $2.15 billionTerm loan facility is scheduled to mature on
December 17, 2026.  About $2.08 billion of the loan is withdrawn
and outstanding.

CMG Media Corp, also known as Cox Media Group, provides direct
marketing services. Cox Media serves customers in the United
States.


CONNECT FIT: Seeks to Hire Nicholson Devine as Bankruptcy Counsel
-----------------------------------------------------------------
Connect Fit LLC seeks approval from the U.S. Bankruptcy Court for
the District of Massachusetts to hire Nicholson Devine LLC as its
counsel.

The firm's services include:

     a. advising the Debtor with respect to its rights, powers and
duties as debtors-in-possession in the continued operation and
management of their businesses;

     b. advising the Debtor with respect to any plan of
reorganization and any other matters relevant to the formulation
and negotiation of a plan or plans of reorganization in these
cases;

     c. representing the Debtor at all hearings and matters
pertaining to its affairs as debtor and debtor-in-possession;

     d. preparing, on the Debtor's behalf, all necessary and
appropriate applications, motions, answers, orders, reports, and
other pleadings and other documents, and review all financial and
other reports filed in this Chapter 11 case;

     e. advising the Debtor with respect to, and assisting in the
negotiation and documentation of, financing agreements, debt and
cash collateral orders and related transactions;

     f. reviewing and analyzing the nature and validity of any
liens asserted against the Debtor's property and advising the
Debtor concerning the enforceability of such liens;

     g. advising the Debtor regarding its ability to initiate
actions to collect and recover property for the benefit of their
estates;

     h. advising and assisting the Debtor in connection with the
potential sale of the Debtor's assets;

     i. advising the Debtor concerning executory contract and
unexpired lease assumptions, lease assignments, rejections,
restructurings and recharacterization of contracts and leases;

     j. reviewing and analyzing the claims of the Debtor's
creditors, the treatment of such claims and the preparation, filing
or prosecution of any objections to claims;

     k. commencing and conducting any and all litigation necessary
or appropriate to assert rights held by the Debtor, protect assets
of the Debtor's chapter 11 estate or otherwise further the goal of
completing the Debtor's successful reorganization other than with
respect to matters to which the Debtor retains special counsel;
and

     l. performing all other legal services and providing all other
necessary legal advice to the Debtor as debtors-in-possession which
may be necessary in the Debtor's bankruptcy proceeding.

The Debtor provided the firm with a $20,000 retainer pre-petition.


As disclosed in the court filings, Nicholson Devine is a
"disinterested person" as that term is defined in 11 U.S.C. Sec.
101(14).

The firm can be reached through:

     Kate E. Nicholson, Esq.
     Nicholson Devine LLC
     21 Bishop Allen Drive
     Cambridge, MA 02139
     Phone: (857) 600-0508
     Email: kate@nicholsondevine.com

         About Connect Fit LLC

Connect Fit LLC sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Mass. Case No. 24-40441) on April 30,
2024. In the petition signed by Jennifer A. Morrison, manager, the
Debtor disclosed up to $500,000 in assets and up to $1 million in
liabilities.

Judge Elizabeth D. Katz oversees the case.

Kate E. Nicholson, Esq., at Nicholson PC, represents the Debtor as
legal counsel.


CONNEMARA HOLDINGS: Hires Andersen Beede Weisenmiller as Counsel
----------------------------------------------------------------
Connemara Holdings, Inc. seeks approval from the U.S. Bankruptcy
Court for the District of Nevada to hire Andersen Beede
Weisenmiller as its counsel.

The firm will render these services:

     a) advise Debtor with respect to its powers and duties as a
debtor and debtors-in-possession in the continued management and
operation of its business and property;

     b) attend meetings and negotiate with representatives of
creditors and other parties in interest and advise and consult on
the conduct of the Chapter 11 case;

     c) take all necessary action to protect and preserve the
bankruptcy estate;

     d) prepare on behalf of Debtor all motions, applications,
answers, orders, reports, and papers necessary to the
administration of the estate;

     e) negotiate and prepare on Debtor's behalf plan(s) of
reorganization, disclosure statement(s), and all related agreements
and/or documents and take any necessary action on behalf of Debtor
to obtain confirmation of such plan(s);

     f) advise Debtor in connection with any sale of assets;

     g) appear before this Court, any appellate courts, and the
U.S. Trustee, and protect the interests of the bankruptcy estate
before such courts and the U.S. Trustee; and

     h) perform all other necessary legal services and provide all
other necessary legal advice to Debtor in connection with its
Chapter 11 case.

The firm will be paid at these rates:

     Ryan A. Andersen, Esq.         $595
     Mike Beede, Esq.               $540
     Mark M. Weisenmiller, Esq.     $540
     Valerie Y. Zaidenberg, Esq.    $340
     Paralegals                     $155

The firm has been paid an initial retainer of $10,000 by Debtor's
sole shareholder, Medconsult, S.A.L.

Andersen Beede Weisenmiller is a "disinterested person" as such
term is defined in Section 101(14), and does not hold or represent
any interest adverse to Debtor or Debtor's bankruptcy estate.

The firm can be reached through:

     Mark M. Weisenmiller, Esq.
     ANDERSEN BEEDE WEISENMILLER
     3199 E Warm Springs Rd, Ste 400
     Las Vegas, NV 89120
     Telephone: (702) 522-1992
     Facsimile: (702) 825-2824
     Email: mark@abwfirm.com

          About Connemara Holdings, Inc.

Connemara Holdings is engaged in activities related to real
estate.

Connemara Holdings, Inc. filed its voluntary petition for relief
under Chapter 11 of the Bankruptcy Code (Bankr. D. Nev. Case No.
24-12212) on May 1, 2024, listing $1 million to $10 million in both
assets and liabilities. The petition was signed by Adib Kassir as
president.

Mark M. Weisenmiller, Esq. at Andersen Beede Weisenmiller
represents the Debtor as counsel.


CONNEMARA HOLDINGS: Taps Elkins Kalt as Reorganization Counsel
--------------------------------------------------------------
Connemara Holdings, Inc. seeks approval from the U.S. Bankruptcy
Court for the District of Nevada to hire Elkins Kalt Weintraub
Reuben Gartside LLP as its reorganization counsel.

The firm will render these services:

     a) advise Debtor with respect to its powers and duties as a
debtor and debtor-in-possession in the continued management and
operation of its business and property;

     b) attend meetings and negotiate with representatives of
creditors and other parties in interest and advise and consult on
the conduct of the Chapter 11 case;

     c) take all necessary action to protect and preserve the
bankruptcy estate;

     d) prepare on behalf of Debtor all motions, applications,
answers, orders, reports, and papers necessary to the
administration of the estate;

     e) negotiate and prepare on Debtor’s behalf plan(s) of
reorganization, disclosure statement(s), and all related agreements
and/or documents and take any necessary action on behalf of Debtor
to obtain confirmation of such plan(s);

     f) advise Debtor in connection with any sale of assets;

     g) appear before this Court, any appellate courts, and the
U.S. Trustee, and protect the interests of the bankruptcy estate
before such courts and the U.S. Trustee; and

     h) perform all other necessary legal services and provide all
other necessary legal advice to Debtor in connection with its
Chapter 11 case.

EK was paid an initial retainer of $10,000 by Debtor’s sole
shareholder.

The firm will be paid at these rates:

      Roye Zur, Esq.                $640 per hour
      Lauren N. Gans, Esq.          $550 per hour

Roye Zur, Esq., a partner at Elkins Kalt Weintraub Reuben Gartside
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:

     Roye Zur, Esq.
     ELKINS KALT WEINTRAUB
     Reuben Gartside LLP
     10345 W. Olympic Blvd.
     Los Angeles, CA 90064
     Telephone: (310) 746-4400
     Facsimile: (310) 746-4499
     Email: rzur@elkinskalt.com

          About Connemara Holdings, Inc.

Connemara Holdings is engaged in activities related to real
estate.

Connemara Holdings, Inc. filed its voluntary petition for relief
under Chapter 11 of the Bankruptcy Code (Bankr. D. Nev. Case No.
24-12212) on May 1, 2024, listing $1 million to $10 million in both
assets and liabilities. The petition was signed by Adib Kassir as
president.

Mark M. Weisenmiller, Esq. at Andersen Beede Weisenmiller
represents the Debtor as counsel.


CONSOLIDATED COMMUNICATIONS: S&P Affirms 'B-' Issuer Credit Rating
------------------------------------------------------------------
S&P Global Ratings revised the outlook to negative from stable and
affirmed all the ratings, including the 'B-' issuer credit rating
on U.S.-based telecommunications service provider Consolidated
Communications Holdings Inc.

The negative outlook reflects the company's diminishing liquidity
position, which could result in a lower rating if Consolidated
cannot secure sufficient external financing to cover its operating
needs.

S&P said, "We expect Consolidated's liquidity position will remain
tight through 2024. We believe the company will record free
operating cash flow (FOCF) deficits of about $300 million in 2024
and 2025 because of elevated capital expenditure (capex) of $430
million-$450 million in 2024 and roughly $500 million in 2025,
substantially higher than our previous base-case forecast. It is
deploying FTTH and plans to cover more than 70% of its footprint
with fiber. In our view, Consolidated's aggressive spending will
reduce availability under its $250 million revolving credit
facility due in 2027 to less than $140 million. This incorporates
about $73 million of gross proceeds from the sale of its Washington
state assets, up to $80 million in contingent financing from its
lenders, and an $80 million loan from Searchlight Capital
Partners.

"We believe that Consolidated's liquidity position could be
bolstered with a $300 million equity infusion in 2025. As part of
the take-private transaction by Searchlight and British Columbia
Investment Management Corp., Consolidated amended its credit
agreement to provide interim financial covenant relief by
increasing its maximum first-lien leverage ratio to 7.75x (with
quarterly step-downs) from 6.35x. The amendment is conditional on
the company receiving an infusion of $300 million in equity in
connection with the proposed merger agreement by Aug. 1, 2025. We
believe the proceeds would materially improve Consolidated's
liquidity position, allowing it to continue its planned fiber build
in 2025.

"Leverage is elevated, but we expect some improvement in 2024 and
2025. While Consolidated's adjusted debt to EBITDA is over 10x, we
believe it has good prospects to reduce that over time with EBITDA
growth. This depends on FOCF deficits over the next couple of
years. In 2024, we forecast earnings to increase 17%-19% as
restructuring costs wind down, combined with cost-saving
initiatives on limited organic revenue growth. In 2025, we forecast
earnings will increase 8%-10% from modest revenue growth of 1%-3%
and continued cost efficiencies. As a result, our base-case
forecast assumes leverage declines to 9.7x in 2024 and 9.2x in
2025, still elevated for the rating."

The negative outlook reflects Consolidated's diminishing liquidity
position, which could result in a lower rating if it cannot secure
sufficient external financing to cover its operating needs.

S&P could lower the rating if:

-- S&P conclude that the capital structure is unsustainable long
term. This could occur if FOCF remains negative and the company
cannot materially improve earnings; or

-- Consolidated's liquidity position deteriorates to the point
that it would depend on favorable business, financial, and economic
conditions to meet its financial commitments absent support from
its private equity sponsor.

S&P could revise the outlook to stable if the company materially
reduces FOCF deficits over the next 12 months. This could occur
if:

-- It materially improves FTTH broadband penetration and increases
average revenue per user;

-- EBITDA increases in the high-single-digit percent area; or

-- It reduces capex without impairing growth prospects from
fiber.



CONTAINER STORE: $200MM Bank Debt Trades at 35% Discount
--------------------------------------------------------
Participations in a syndicated loan under which Container Store
Inc/The is a borrower were trading in the secondary market around
65.5 cents-on-the-dollar during the week ended Friday, May 31,
2024, according to Bloomberg's Evaluated Pricing service data.

The $200 million Term loan facility is scheduled to mature on
January 30, 2026.  About $149.2 million of the loan is withdrawn
and outstanding.

The Container Store, Inc., is a retailer of storage and
organization products in the US and Europe. The company operates in
the US through its 100 specialty retail stores and website, and in
Europe through its wholly owned Swedish subsidiary, Elfa
International AB (Elfa).


CORE CONSTRUCTION: Hires Johnson Pope Bokor as Special Counsel
--------------------------------------------------------------
Core Construction & Development, Inc. seeks approval from the U.S.
Bankruptcy Court for the Middle District of Florida to employ
Johnson Pope Bokor Ruppel & Burns, LLP as special counsel.

The firm will represent the estate as Special Counsel concerning
the Debtor's lien rights with Park & Eleazer Construction, LLC and
The Hanover Insurance Company relating to a construction project
knowns as IDEA - Jacksonville - University located in Duval County,
Florida, including but not limited to the filing of a complaint to
foreclose a construction lien in the Circuit Court of the Fourth
Judicial Circuit in and for Duval County.

The firm will also perform legal services related to matters
involving Certified General Contractor, Inc. ("CGC") and Argonaut
Insurance Company in connection with CGC's rejection of the Tender
Agreement and work performed on the Wildwood Project.

The firm will be paid at these rates:

      Attorney        $425 per hour
      Paralegals      $200 per hour

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

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

William F. McFetridge, IV, Esq., a partner at Johnson Pope Bokor
Ruppel & Burns, LLP, disclosed in a court filing that the firm is a
"disinterested person" as the term is defined in Section 101(14) of
the Bankruptcy Code.

The firm can be reached at:

     William F. McFetridge, IV
     Johnson Pope Bokor Ruppel & Burns, LLP
     400 N. Ashley Drive, Suite 3100,
     Tampa, FL 33602
     Tel: (813) 225-2500

              About Core Construction & Development, Inc.,

Core Construction & Development, Inc. is a site construction
company incorporated in Florida with offices in Colorado Springs,
Colo., and licensed in many states.

Core Construction & Development filed Chapter 11 petition (Bankr.
M.D. Fla. Case No. 23-03935) on Sept. 7, 2023, with $2,856,992 in
total assets and $5,387,421 in total liabilities. Gregory Lee,
president, signed the petition.

Judge Catherine Peek McEwen oversees the case.

Buddy D. Ford, Esq., at Buddy D. Ford, PA, is the Debtor's legal
counsel.


CORENERGY INFRASTRUCTURE: Court Confirms Chapter 11 Plan
--------------------------------------------------------
CorEnergy Infrastructure Trust, Inc., on May 30 disclosed that the
U.S. Bankruptcy Court for the Western District of Missouri
confirmed its Chapter 11 Plan of Reorganization on May 24, 2024.

Creditors and existing preferred equity holders entitled to vote
overwhelmingly supported the Plan. Upon emergence from bankruptcy,
which is expected to occur on June 12, 2024, the common stock of
the reorganized Company will be owned by the holders of its 5.875%
Unsecured Convertible Senior Notes due 2025 and existing preferred
equity. The Company expects to continue to qualify as a real estate
investment trust.

CorEnergy plans to pursue an over-the-counter listing for the
shares of common stock, providing liquidity for its equity owners
while reducing overhead expenses to a level commensurate with its
smaller size. The Company expects to post an investor presentation
giving effect to the Plan prior to, or shortly after, the Effective
Date

"We are pleased that our financial stakeholders voted in favor of
the recapitalization of our balance sheet, following the successful
sale of the MoGas and Omega Pipelines, and the full repayment of
our secured debt," said Dave Schulte, Chairman and Chief Executive
Officer of CorEnergy. "These transactions were the result of a
comprehensive strategic review process in which our board and
advisors analyzed all reasonably available alternatives given the
challenging market conditions we have faced since 2020."

"Crimson Pipeline has operated as usual throughout the Company's
restructuring process and is expected to continue doing so," said
Robert Waldron, President of CorEnergy. "We await a decision on our
requested San Pablo Bay rate relief before the California Public
Utilities Commission to ensure the viability of the Crimson
Pipeline assets, which we anticipate in late 2024. We also continue
to evaluate potential opportunities to redeploy our assets into
energy transition."

Reorganization Matters

By number of creditors voting, the Plan received unanimous support
from holders of the Grier Member Claims, greater than 99% support
from holders of the Senior Notes and 78% support from the holders
of the Preferred Equity.

Upon emergence from bankruptcy, which is expected to occur on June
12, 2024, the following will occur:

     -- Existing common stock will be cancelled.
     -- 7.375% Series A Cumulative Redeemable Preferred Stock will
be cancelled, and the holders will receive shares of new common
stock. No action is required on the part of the holders and the New
Common Stock will be deposited into their existing accounts.
     -- 5.875% Convertible Senior Notes due 2025 will be cancelled
and the holders will receive a combination of cash, New Common
Stock and a pro rata participation interest in a new $45 million
loan due 2029 bearing 12% interest. No action is required on the
part of the holders to receive the cash and New Common stock. Each
holder will receive instructions to complete a signature page and
provide the Term Loan administrative agent other required
information to join the Term Loan. Senior Note holders that do not
comply within one year of the Effective Date will forfeit their
interest in the Term Loan.
     -- The Company expects the New Common stock will be traded in
the OTC market.
     -- CorEnergy will no longer file reports with the Securities
and Exchange Commission.
     -- The Company's corporate headquarters will be relocated to
Denver, Colorado.
     -- Robert Waldron, currently President and Chief Financial
Officer of CorEnergy, will be the new Chief Executive Officer.
     -- A new Board of Directors will be seated.

Court filings and information about the Chapter 11 case are
available on a separate website
(https://cases.stretto.com/corenergy) administered by CorEnergy's
claims agent, Stretto. Information is also available by calling
(833) 345-0351 (Toll-Free) and (949) 340-5692 (International).

               About CorEnergy Infrastructure

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

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

Judge Cynthia A. Norton oversees the case.

Mark T. Benedict, Esq., at Husch Blackwell LLP, served as legal
counsel to the Company, Teneo Capital LLC as its financial advisor
and Miller Buckfire as its investment banker. Faegre Drinker Biddle
& Reath LLP served as legal counsel to the Ad Hoc Group of
Noteholders and Perella Weinberg Partners and TPH&Co., the energy
business of Perella Weinberg Partners, as its investment bankers.


CQP HOLDCO: Moody's Rates New Add-on Senior Secured Notes 'Ba2'
---------------------------------------------------------------
Moody's Ratings assigned a Ba2 rating to CQP Holdco LP's new
proposed non fungible add-on senior secured notes. Moody's also
assigned a Ba2 rating to the company's amended senior secured term
loan B, due December 2030. CQP Holdco's existing ratings and stable
outlook remains unchanged.

The notes proceeds will be used to redeem an equivalent amount of
outstanding principal on the existing secured term loan B, keeping
the company's leverage profile unchanged. The add-on notes will
have the same 7.5% fixed coupon, same maturity date and same terms
and conditions as the existing notes that mature in December 2033.

The company will concurrently amend its term loan agreement, which
will reduce interest cost and raise the cash flow sweep threshold.

RATINGS RATIONALE

These transactions are credit positive, but not material enough to
impact CQP Holdco's Ba2 Corporate Family Rating (CFR) or the stable
outlook. The partial refinancing of the term loan will reduce
interest expense and maturity risk, while the amendment will reduce
the SOFR spread on the term loan balance by 0.5%-0.75%, afford
greater flexibility under the cash flow sweep provision by
increasing the total net leverage ratio threshold to 7x from 6x,
and more closely align the term loan leverage threshold with the
outstanding secured notes.

CQP Holdco's senior secured term loan and senior secured notes are
rated Ba2, at the same level as the Ba2 CFR. The term loan and the
notes represent all of the debt of the company, rank pari passu,
and benefit from the first-lien pledge of CQP Holdco's equity
interests in CQP.

The Ba2 CFR is supported by the predictability and recurring nature
of the long-dated, contractually derived cash flows of the
operating companies, distributed through Cheniere Energy Partners,
L.P. (CQP, Baa2 stable) to CQP Holdco, which holds a 41% limited
partner (LP) stake in CQP. The market value of its investment in
CQP provides good collateral coverage of its debt, with a 40%
loan-to-value on CQP Holdco's secured debt. CQP Holdco's rating is
further supported by the substantial governance rights it maintains
over CQP's operations and strategic planning, and its influence on
the CQP Board itself. The stability and magnitude of this cash flow
stream is tempered by the significant extent to which CQP Holdco's
secured debt is structurally subordinated to CQP's debt and secured
project debt that has financed CQP's principal asset, the Sabine
Pass liquefied natural gas export facility (Sabine Pass
Liquefaction, LLC or SPL, Baa1 stable).

The stable outlook on CQP Holdco's ratings mirrors the stable
outlook on CQP's ratings and reflects Moody's expectation that
distributions from CQP will continue to support the debt and
leverage profile of CQP Holdco.

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

An upgrade of CQP's ratings could lead to an upgrade of CQP
Holdco's ratings.

A downgrade of either SPL or CQP would likely cause a downgrade of
CQP Holdco's ratings. In addition, a deterioration in the financial
performance of CQP Holdco caused by increase in debt or a reduction
in distributions from SPL or CQP to CQP Holdco, such that its
stand-alone EBITDA/interest coverage declines to below 3x or its
leverage increases to above 5.5x could result in a ratings
downgrade. Debt funded distributions that meaningfully increase
leverage or weaken distribution coverage could also pressure the
ratings.

CQP Holdco LP is jointly owned by Blackstone Infrastructure
Partners and Brookfield Infrastructure Partners L.P. CQP Holdco
owns 41% of CQP's common units.

The principal methodology used in these ratings was Midstream
Energy published in February 2022.


CUE HEALTH: Files Voluntary Chapter 7 Bankruptcy Petition
---------------------------------------------------------
Cue Health Inc., a healthcare technology company, on May 28
disclosed that it has filed voluntary petitions under Chapter 7 of
the U.S. Bankruptcy Code in the District of Delaware to pursue a
wind down of its business.

Cue has been working diligently to strengthen the Company's
financial foundation, including taking a number of actions to
reduce costs and improve operational efficiency. Cue also undertook
an extensive process to locate additional financing or effect a
strategic transaction. Despite its best efforts and after a
comprehensive review, Cue's Board of Directors in consultation with
the Company's advisors, has concluded that it is in the best
interest of the Company and its stakeholders to file for Chapter 7
relief.

Cue is grateful to its employees for their contributions, hard
work, and commitment to the business, and thankful to its customers
and vendors for their partnership over the years.

A bankruptcy trustee will be appointed shortly to gather and sell
the Company's assets and use the proceeds to pay creditors in
accordance with the provisions of the Bankruptcy Code.

                 About Cue Health Inc.

Cue Health Inc. (Nasdaq: HLTH) -- https://cuehealth.com/ -- is a
healthcare technology company that puts consumers in control of
their health information and places diagnostic information at the
center of care.



CYBERJIN LLC: Case Summary & 10 Unsecured Creditors
---------------------------------------------------
Debtor: Cyberjin, LLC
        260 1st Ave. South #200
        Saint Petersburg, FL 33701

Business Description: The Debtor is a developer of an AI
                      recruiting software platform.

Chapter 11 Petition Date: May 31, 2024

Court: United States Bankruptcy Court
       Middle District of Florida

Case No.: 24-03129

Judge: Hon. Roberta A. Colton

Debtor's Counsel: Buddy D. Ford, Esq.
                  BUDDY D. FORD, P.A.
                  9301 West Hillsborough Avenue
                  Tampa, FL 33615-3008
                  Tel: (813) 877-4669
                  Fax: (813) 877-5543
                  E-mail: All@tampaesq.com

Total Assets: $120,092

Total Liabilities: $1,258,248

The petition was signed by Alexander Rolintis as manager.

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

https://www.pacermonitor.com/view/MUKKZNY/Cyberjin_LLC__flmbke-24-03129__0001.0.pdf?mcid=tGE4TAMA


CYXTERA DC: $815MM Bank Debt Trades at 97% Discount
---------------------------------------------------
Participations in a syndicated loan under which Cyxtera DC Holdings
Inc is a borrower were trading in the secondary market around 3.4
cents-on-the-dollar during the week ended Friday, May 31, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $815 million Term loan facility is scheduled to mature on May
1, 2024.  About $768.1 million of the loan is withdrawn and
outstanding.

    About Cyxtera Technologies

Headquartered in Coral Gables, Fla., Cyxtera Technologies, Inc. —
https://www.cyxtera.com/ — is a global data center company
providing retail colocation and interconnection services. The
Company provides a suite of connected and automated infrastructure
and interconnection solutions to enterprises, service providers and
government agencies around the world — enabling them to scale
faster, meet rising consumer expectations and gain a competitive
edge.

Cyxtera and its affiliates sought protection under Chapter 11 of
the U.S. Bankruptcy Code (Bankr. D.N.J. Lead Case No. 23-14853) on
June 4, 2023. In the petition signed by Eric Koza, chief
restructuring officer, the Debtor disclosed up to $131 million in
assets and up to $2.679 billion in liabilities.

Judge John K. Sherwood oversees the case.

The Debtors tapped Kirkland and Ellis LLP and Kirkland and Ellis
International LLP as general bankruptcy counsel, Cole Schotz P.C.
as co-bankruptcy counsel, Guggenheim Securities, LLC as investment
banker, AlixPartners LLP as restructuring advisor, and Kurtzman
Carson Consultants LLC as noticing and claims agent.

An ad hoc group of first lien lenders is represented by Gibson,
Dunn & Crutcher LLP as legal counsel and Houlihan Lokey, Inc., as
financial advisor.

The U.S. Trustee for Region 3 appointed an official committee to
represent unsecured creditors. The committee tapped Pachulski Stang
Ziehl & Jones, LLP as its legal counsel and Alvarez & Marsal North
America, LLC, as financial advisor.

            * * *

On October 31, 2023, the Company entered into an Asset Purchase
Agreement with Phoenix Data Center Holdings LLC, wherein the
Purchaser acquired substantially all of the Company’s assets and
assumed certain specified liabilities of the Company. On November
16, 2023, the Bankruptcy Court held a confirmation hearing to
approve the Company’s Fourth Amended Joint Plan of
Reorganization. The Bankruptcy Court approved the Plan, and on
November 17, entered the Revised Findings of Fact, Conclusions of
Law, and Order Confirming the Fourth Amended Joint Plan of
Reorganization.

The Plan authorized, among other things, the Company to sell
substantially all of their assets to the Purchaser pursuant to the
terms of the Purchase Agreement and the winding down of the
Company’s estates following consummation of the Asset Sale.

The Plan became effective on January 12, 2024.


DARE BIOSCIENCE: Incurs $6.76 Million Net Loss in First Quarter
---------------------------------------------------------------
Dare Bioscience, Inc., filed with the Securities and Exchange
Commission its Quarterly Report on Form 10-Q reporting a net loss
of $6.76 million on $9,302 of total revenue for the three months
ended March 31, 2024, compared to a net loss of $8.04 million on $0
of total revenue for the three months ended March 31, 2023.

As of March 31, 2024, the Company had $13.01 million in total
assets, $24.01 million in total liabilities, and a total
stockholders' deficit of $11 million.

DARE said, "The Company has a history of losses from operations,
expects negative cash flows from its operations to continue for the
foreseeable future, and expects that its net losses will continue
for at least the next several years as it develops and seeks to
bring to market its existing product candidates and to potentially
acquire, license and develop additional product candidates.  These
circumstances raise substantial doubt about the Company's ability
to continue as a going concern.  The accompanying condensed
consolidated financial statements do not include any adjustments to
reflect the possible future effects on the recoverability and
reclassification of assets or the amounts and classifications of
liabilities that may result from the outcome of the uncertainty of
the Company's ability to continue as a going concern."

Management Comments

"The progress across our portfolio in the first quarter, along with
the $22 million we secured in the non-dilutive strategic royalty
financing we announced a couple of weeks ago, puts Dare on track
for meaningful milestones in 2024," said Sabrina Martucci Johnson,
president and CEO of Dare Bioscience.  "In addition to the
continued commercialization by our collaborator Organon of XACIATO
(clindamycin phosphate) vaginal gel 2%, the first FDA-approved
product to emerge from our portfolio and a treatment for bacterial
vaginosis in females aged 12 and older* that is available by
prescription nationwide, we are pleased with the progress of our
first-in-category Phase 3 development candidates.  We continue to
enroll our Phase 3 study of Ovaprene, our potentially
first-in-category hormone-free monthly intravaginal contraceptive
candidate, at sites across the U.S. and are thrilled with the
response to the central advertising campaign that went live in
March.  We are also progressing toward a Phase 3 trial of
Sildenafil Cream 3.6% in female sexual arousal disorder, for which
there are currently no FDA-approved treatments.  We are excited
about the increased attention in the media, government, and grant
making agencies on the health and wellbeing of women, and continue
to execute on our mission to accelerate development of and bring to
market innovative treatments that women want and need by advancing
our late-stage candidates - all of which represent a
first-in-category opportunity – as we seek to deliver value for
all Dare stakeholders."

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/1401914/000140191424000033/dare-20240331.htm

                      About Dare Bioscience

Dare Bioscience is a biopharmaceutical company committed to
advancing innovative products for women's health.  The Company's
mission is to identify, develop and bring to market a diverse
portfolio of differentiated therapies that prioritize women's
health and well-being, expand treatment options, and improve
outcomes, primarily in the areas of contraception, vaginal health,
reproductive health, menopause, sexual health and fertility.

Irvine, California-based Haskell & White LLP, the Company's auditor
since 2023, issued a "going concern" qualification in its report
dated March 28, 2024, citing that the Company has recurring losses
from operations, negative cash flow from operations and is
dependent on additional financing to fund operations.  These
conditions raise substantial doubt about the Company's ability to
continue as a going concern.



DAYBREAK OIL: Delays Filing of Fiscal 2023 Annual Report for Review
-------------------------------------------------------------------
Daybreak Oil and Gas, Inc. was unable to file, without unreasonable
effort and expense its Annual Report on Form 10-K for the fiscal
year ended Feb. 29, 2024 because it needs additional time to
complete its final review of its financial statements and other
disclosures in the Form 10-K.  The Company currently is striving to
file the Form 10-K for the fiscal period ended Feb. 29, 2024 within
the fifteen-day extension period provided under Rule 12b-25 of the
Securities Exchange Act of 1934, as amended.

The Company's Form 10-Q for the period ended May 31, 2023; Form
10-Q for the period ended Aug. 31, 2023; and Form 10-Q for the
period ended Nov. 30, 2023, have also not yet been filed.

                      About Daybreak Oil and Gas

Daybreak Oil and Gas, Inc. -- http://www.daybreakoilandgas.com/--
is an independent crude oil and natural gas company currently
engaged in the exploration, development and production of onshore
crude oil and natural gas in the United States.  The Company is
headquartered
in Spokane Valley, Washington with an operations office in
Friendswood, Texas.

Houston, Texas-based MaloneBailey, LLP, the Company's auditor since
2006, issued a "going concern" qualification in its report dated
Jan. 23, 2024, citing that the Company has suffered recurring
losses from operations and has a net capital deficiency that raises
substantial doubt about its ability to continue as a going concern.


DCQW LLC: Gets OK to Sell Las Vegas Property to Karmann Kasten
--------------------------------------------------------------
DCQW, LLC got the green light from a U.S. bankruptcy court to sell
its real property located at 10560 N. Midnight Gleam Ave., Las
Vegas, Nev.

The U.S. Bankruptcy Court for the District of Nevada approved the
sale of the property to Karmann Kasten, LLC for $315,000.

The property is being sold "free and clear" of liens of Avatar Reit
I and The Cliffs at Lone Mountain Homeowners Association, according
to court filings.

DCQW will use the proceeds from the sale to, among other things,
pay the liens of Avatar and the homeowners association.

                          About DCQW LLC

DCQW LLC is a Las Vegas-based company primarily engaged in acting
as lessor of buildings used as residences or dwellings.

DCQW filed its voluntary petition for Chapter 11 protection (Bankr.
D. Nev. Case No. 23-14413) on Oct. 9, 2023, with $1 million to $10
million in both assets and liabilities. Kayvoughn Moradi,
authorized signatory, signed the petition.

Judge Hilary L. Barnes oversees the case.

David J. Winterton Esq., at David J. Winterton & Assoc., Ltd.
serves as the Debtor's legal counsel.


DERMTECH INC: Narrows Net Loss to $20MM in Q1 2024
--------------------------------------------------
DermTech, Inc. filed with the U.S. Securities and Exchange
Commission its Quarterly Report on Form 10-Q reporting a net loss
of $20 million for the three months ended March 31, 2024, compared
to a loss of $31.3 million for the three months ended March 31,
2023.

The Company has incurred operating losses since inception and has
an accumulated deficit of $443.9 million as of March 31, 2024. As
of March 31, 2024, cash and cash equivalents totaled approximately
$27.6 million and short-term marketable securities totaled
approximately $11.4 million. For the three months ended March 31,
2024, the Company had cash used in operating activities of $17.1
million.

The Company said its transition to profitable operations is
dependent upon achieving a level of revenues adequate to support
its cost structure. The timing and amount of the Company's actual
expenditures will be based on many factors, including cash flows
from operations and the potential growth of its business, and may
vary from current estimates. The Company's management expects that
based on its currently planned business operations and considering
the restructuring activities implemented in June 2023, January and
April 2024 currently available resources will not provide
sufficient funds to meet its anticipated operating costs within the
Evaluation Period. The Company currently anticipates that it will
need to complete a strategic transaction and/or raise additional
capital, increase average selling prices and revenues and may need
to further reduce operating costs following or prior to the
expiration of the Evaluation Period.

If the Company is unable to obtain additional funding on acceptable
terms when and as needed or otherwise successfully complete a
strategic transaction, it may be forced to delay or further reduce
the scope of its commercial and sales activities, extend payment
terms with suppliers, liquidate assets where possible at a
potentially lower amount than as recorded in its financial
statements, further curtail planned operations or cease operations
entirely and wind down its business. Any of these could materially
and adversely affect the Company's liquidity, financial condition
and business prospects and, as a result, the Company's stockholders
may not receive full value, or may receive no value, for their
investment. In light of the Company's existing cash and cash
equivalents and our current obligations, such a liquidation or
disposition process may occur subject to bankruptcy protections,
which may further reduce the value that the Company may receive for
its assets.

A full-text copy of the Company's Form 10-Q is available at
https://tinyurl.com/27vrav2h

                       About DermTech, Inc.

San Diego, Calif.-based DermTech, Inc. is a molecular diagnostic
company developing and marketing novel non-invasive genomics tests
to aid in the diagnosis and management of melanoma.

As of March 31, 2024, the Company has $103 million in total assets,
$63 million in total liabilities, and total stockholders' equity of
$40 million.  As of December 31, 2023, the Company had $121.93
million in total assets, $64.76 million, and $57.18 million in
total stockholders' equity.

San Diego, Calif.-based KPMG LLP, the Company's auditor since 2016,
issued a "going concern" qualification in its report dated February
29, 2024, citing that the Company has suffered recurring losses
from operations and has an accumulated deficit that raise
substantial doubt about its ability to continue as a going concern.


DIMENSIONS IN SENIOR: No Patient Complaints at Humboldt Facility
----------------------------------------------------------------
Abigail Mohs, the duly appointed patient care ombudsman, filed with
the U.S. Bankruptcy Court for the District of Nebraska her final
report regarding the status of patient care provided by Humboldt
Assisted Living, LLC (doing business as Arrowood Lane Residential
Care Facility), an affiliate of Dimensions in Senior Living, LLC.
The report covers the period from December 23, 2023 to April 16,
2024.

The PCO noted that Amy Wilcox-Burns, chief restructuring officer of
Dimensions in Senior Living, confirmed that there were no patient
complaints during the period covered by this report. Ms. Burns
stated that the patient volume/occupancy had increased and
stabilized.

The PCO stated that Humboldt has continued to make payroll during
the entire period covered by this report. In addition, Humboldt has
been in the process of attempting to wrap up the bankruptcy
proceedings. It continues as of the last date covered by this
report.

A copy of the ombudsman report is available for free at
https://urlcurt.com/u?l=TW7KPk from PacerMonitor.com.

The ombudsman may be reached at:

     Abigail T. Mohs, Esq.
     Baird Holm, LLP
     1700 Farnam Street, Suite 1500
     Omaha, NE 68102-2068
     Phone: 402.636.8296
     Email: amohs@bairdholm.com

                 About Dimensions in Senior Living

Dimensions in Senior Living, LLC -- https://www.dimsrivg.com/ --
through a series of entities, owns and manages a series of senior
living and assisted living facilities in Nebraska, Iowa, Missouri,
and Kansas.

Dimensions in Senior Living and six affiliates each filed a
petition for relief under Chapter 11 of the Bankruptcy Code (Bankr.
D. Neb. Lead Case No. 22-80860) on Nov. 21, 2022. In the petition
filed by its chief restructuring officer, Amy Wilcox-Burns,
Dimensions in Senior Living reported assets and liabilities between
$1 million and $10 million.

Judge Brian S. Kruse oversees the cases.

The Debtors are represented by Patrick Raymond Turner, Esq., at
Turner Legal Group, LLC.

Abigail T. Mohs, Esq., at Baird Holm, LLP is the patient care
ombudsman appointed in the Debtors' cases.


DIMENSIONS IN SENIOR: No Patient Complaints at Village Ridge
------------------------------------------------------------
Abigail Mohs, the duly appointed patient care ombudsman, filed with
the U.S. Bankruptcy Court for the District of Nebraska her final
report regarding the status of patient care provided by Village
Ridge, LLC (doing business as Village Ridge Assisted Living), an
affiliate of Dimensions in Senior Living, LLC. The report covers
the period from December 23, 2023 to April 16, 2024.

The PCO reported that when she asked about patient
volume/occupancy, Village Ridge said that there has been a decline
in patient volume. This has led to a concern with cash flow, but it
has not had a direct impact on operations at this time.

The PCO observed that there have been no patient complaints or
other patient-related issues. Village Ridge has continued to make
payroll during the entire period covered by this report.

Additionally, during the period covered by this report, the U.S.
Trustee was contacted by Village Ridge's administrator asking about
the continuation or carry-over of paid time off (or PTO) when it is
divested. The PCO was contacted by the U.S. Trustee with concern
that this question could result in Village Ridge's employees using
PTO prior to a sale to ensure the benefit is realized. Such use may
then result in understaffing issues at Village Ridge.

The PCO sought additional information from Village Ridge about its
PTO usage policy and this concern. The PTO policy addresses the use
of or payment of PTO. Additionally, Village Ridge has attempted to
provide reassurance to staff that PTO will be addressed in the sale
of its business. This issue is on Village Ridge's radar and the PCO
do not see a significant patient care issue at this time.

During the period covered by the report, Village Ridge has been in
the process of attempting to wrap up the bankruptcy proceedings. It
continues as of the last date covered by the report.

The PCO noted that there have been no patient complaints or other
patient-related issues. She found no areas of concern since her
fifth report.

A copy of the ombudsman report is available for free at
https://urlcurt.com/u?l=xvKBF3 from PacerMonitor.com.

The ombudsman may be reached at:

     Abigail T. Mohs, Esq.
     Baird Holm, LLP
     1700 Farnam Street, Suite 1500
     Omaha, NE 68102-2068
     Phone: 402.636.8296
     Email: amohs@bairdholm.com

                 About Dimensions in Senior Living

Dimensions in Senior Living, LLC -- https://www.dimsrivg.com/ --
through a series of entities, owns and manages a series of senior
living and assisted living facilities in Nebraska, Iowa, Missouri,
and Kansas.

Dimensions in Senior Living and six affiliates each filed a
petition for relief under Chapter 11 of the Bankruptcy Code (Bankr.
D. Neb. Lead Case No. 22-80860) on Nov. 21, 2022. In the petition
filed by its chief restructuring officer, Amy Wilcox-Burns,
Dimensions in Senior Living reported assets and liabilities between
$1 million and $10 million.

Judge Brian S. Kruse oversees the cases.

The Debtors are represented by Patrick Raymond Turner, Esq., at
Turner Legal Group, LLC.

Abigail T. Mohs, Esq., at Baird Holm, LLP is the patient care
ombudsman appointed in the Debtors' cases.


DIMENSIONS IN SENIOR: No Patient Complaints at WB Real Facility
---------------------------------------------------------------
Abigail Mohs, the duly appointed patient care ombudsman, filed with
the U.S. Bankruptcy Court for the District of Nebraska her final
report regarding the status of patient care provided by WB Real
Estate of Iola, LLC (doing business as Greystone Residential Care),
an affiliate of Dimensions in Senior Living, LLC. The report covers
the period from December 23, 2023 to April 16, 2024.

The PCO noted that Amy Wilcox-Burns, chief restructuring officer of
Dimensions in Senior Living, confirmed that there have been no
patient care issues. Ms. Burns stated that the patient
volume/occupancy was stable.

The PCO stated that a complaint was made during the period covered
by this report which resulted in a survey by KDADS in April. KDADS
concluded the complaints were unfounded. While DDADS found
deficiencies, none were patient-care related.

The PCO stated that WB has continued to make payroll during the
entire period covered by this report. In addition, WB has been in
the process of attempting to wrap up the bankruptcy proceedings. It
continues as of the last date covered by this report.

A copy of the ombudsman report is available for free at
https://urlcurt.com/u?l=iZ6eVP from PacerMonitor.com.

The ombudsman may be reached at:

     Abigail T. Mohs, Esq.
     Baird Holm, LLP
     1700 Farnam Street, Suite 1500
     Omaha, NE 68102-2068
     Phone: 402.636.8296
     Email: amohs@bairdholm.com

                 About Dimensions in Senior Living

Dimensions in Senior Living, LLC -- https://www.dimsrivg.com/ --
through a series of entities, owns and manages a series of senior
living and assisted living facilities in Nebraska, Iowa, Missouri,
and Kansas.

Dimensions in Senior Living and six affiliates each filed a
petition for relief under Chapter 11 of the Bankruptcy Code (Bankr.
D. Neb. Lead Case No. 22-80860) on Nov. 21, 2022. In the petition
filed by its chief restructuring officer, Amy Wilcox-Burns,
Dimensions in Senior Living reported assets and liabilities between
$1 million and $10 million.

Judge Brian S. Kruse oversees the cases.

The Debtors are represented by Patrick Raymond Turner, Esq., at
Turner Legal Group, LLC.

Abigail T. Mohs, Esq., at Baird Holm, LLP is the patient care
ombudsman appointed in the Debtors' cases.


DIMENSIONS IN SENIOR: No Patient Complaints at Wilcox Facility
--------------------------------------------------------------
Abigail Mohs, the duly appointed patient care ombudsman, filed with
the U.S. Bankruptcy Court for the District of Nebraska her final
report regarding the status of patient care provided by Wilcox
Properties of Fort Calhoun, LLC (doing business as Autumn Pointe
Assisted Living), an affiliate of Dimensions in Senior Living, LLC.
The report covers the period from December 23, 2023 to April 16,
2024.

The PCO found that a resident's physician called to express concern
based on the resident reporting she did not have enough to eat at
the facility. Wilcox reviewed meal attendance and resident weight
and spoke with resident who disputed the physician's report. The
company sent information related to meal attendance and weight to
physician's office and provided resident with information related
to meal times, snacks, and personal refrigerator space. Wilcox
concluded the complaint was unfounded and will continue to monitor
the situation.

Ms. Mohs noted that Amy Wilcox-Burns, chief restructuring officer
of Dimensions in Senior Living, confirmed that there were no
patient complaints during the period covered by this report. Ms.
Burns stated that the patient volume/occupancy has been up slightly
and stabilized.

The PCO stated that Wilcox has continued to make payroll during the
entire period covered by this report.

During the period covered by the PCO report, Wilcox has been in the
process of attempting to wrap up the bankruptcy proceedings. It
continues as of the last date covered by this report.

A copy of the ombudsman report is available for free at
https://urlcurt.com/u?l=4EUcP6 from PacerMonitor.com.

The ombudsman may be reached at:

     Abigail T. Mohs, Esq.
     Baird Holm, LLP
     1700 Farnam Street, Suite 1500
     Omaha, NE 68102-2068
     Phone: 402.636.8296
     Email: amohs@bairdholm.com

                 About Dimensions in Senior Living

Dimensions in Senior Living, LLC -- https://www.dimsrivg.com/ --
through a series of entities, owns and manages a series of senior
living and assisted living facilities in Nebraska, Iowa, Missouri,
and Kansas.

Dimensions in Senior Living and six affiliates each filed a
petition for relief under Chapter 11 of the Bankruptcy Code (Bankr.
D. Neb. Lead Case No. 22-80860) on Nov. 21, 2022. In the petition
filed by its chief restructuring officer, Amy Wilcox-Burns,
Dimensions in Senior Living reported assets and liabilities between
$1 million and $10 million.

Judge Brian S. Kruse oversees the cases.

The Debtors are represented by Patrick Raymond Turner, Esq., at
Turner Legal Group, LLC.

Abigail T. Mohs, Esq., at Baird Holm, LLP is the patient care
ombudsman appointed in the Debtors' cases.


EDUCATIONAL DEVELOPMENT: Reports $546,400 Net Income for FY 2024
----------------------------------------------------------------
Educational Development Corp. filed with the Securities and
Exchange Commission its Annual Report on Form 10-K disclosing a net
income of $546,400 for the fiscal year ended February 29, 2024,
compared to a net loss of $2.5 million for the year ended February
28, 2023.

The Company cautioned that the short-term duration of its Revolving
Loan and uncertainty of the bank's ongoing support beyond May 31,
2024, along with recurring operating losses and other items, raise
substantial doubt over the Company's ability to continue as a going
concern.

Management has plans to sell the Hilti Complex and pay off the Term
Loans and Revolving Loan. The proceeds from the sale are expected
to generate sufficient cashflow to allow the Company to continue
operations with limited borrowings. The Company expects these
borrowings to be available through local banks or other financing
sources. Additionally, management plans to reduce inventory, which
will generate free cashflows, and building the active PaperPie
Brand Partners to pre-pandemic levels. Although there is no
guarantee these plans will be successful, management believes these
plans are probable of being achieved to alleviate the substantial
doubt about the Company's ability to continue as a going concern
and generate sufficient liquidity to meet its obligations as they
become due over the next 12 months.

Tulsa, Okla.-based HoganTaylor LLP, the Company's auditor since
2005, stated in its report dated May 21, 2024, that the Company's
management has evaluated these conditions and concluded that its
plans have alleviated the substantial doubt about the Company's
ability to continue for at least the next 12 months.

To assess their ability to meet obligations as they come due, the
Company has forecasted future financial results, which require
significant judgment and estimation. Additionally, there is
significant judgment and increased levels of audit effort involved
in determining that it is probable that management's plans will be
effectively implemented and alleviate substantial doubt about the
Company's ability to continue beyond the next 12 months.

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

                        *     *     *

On May 26, 2024, Educational Development as Landlord entered into a
triple-net lease  agreement for approximately 111,000 square feet
of available office and warehouse space in its Hilti Complex
property located at 5402 S. 122nd East Ave, Tulsa, OK 74146 to a
new tenant. The initial lease term is five years, commencing July
1, 2024, and includes an option to extend the lease term for an
additional five years. The initial lease rate shall be $9.05 per
rentable square foot, with 3% escalations at the beginning of each
year of the Lease. The Lease includes standard NNN terms such that
the Tenant shall be responsible for utilities, insurance, property
taxes and repairs and maintenance, excluding roof and structure,
which shall be the Landlord's responsibility. The Lease also
includes other terms considered to be normal and customary in the
local market.

Craig White, its President and Chief Executive Officer, said
"During fiscal 2022, we implemented 2 new state-of-the-art pick and
pack lines which not only add efficiencies but give us increased
capacity. Given these new lines have been in operation, we are no
longer using our legacy lines and thus the space that these lines
occupy is currently only being used for bulk storage. The Hilti
Complex was originally built as a manufacturing plant so leasing
this space, and expanding our offsite bulk storage flex space, will
create a strong financial improvement to our bottom line. In
addition, having 3 long-term tenants in the building improves our
ability to market the currently ongoing sale of the Hilti Complex.
We are excited to add another financially strong tenant to the
Hilti Complex and look forward to their occupancy which begins July
1, 2024."

                About Educational Development Corp

Tulsa, Okla.-based Educational Development Corp is the owner and
exclusive publisher of Kane Miller children's books; Learning
Wrap-Ups, maker of educational manipulatives; and SmartLab Toys,
maker of STEAM-based toys and games. It is also the exclusive
United States Multi-Level Marketing distributor of Usborne
Publishing Limited children's books. Significant portions of our
existing inventory volumes are concentrated with Usborne.
Educational Development Corp sells its products through two
separate divisions, PaperPie and Publishing.

As of February 29, 2024, the Company has $90.1 million in total
assets, $44.7 million in total liabilities, and total shareholders'
equity of $45.5 million.


ELDORADO GOLD: Moody's Upgrades CFR to B1, Outlook Remains Stable
-----------------------------------------------------------------
Moody's Ratings upgraded Eldorado Gold Corporation's corporate
family rating to B1 from B2, and the probability of default rating
to B1-PD from B2-PD.  The senior unsecured notes rating has been
affirmed at B3 and the outlook remains stable.

"Eldorado's ratings upgrade reflects Moody's expectation that
leverage will remain below 2.5x despite significant capital
spending anticipated over the next two years, and that the company
will grow its production and lower its cost profile over the medium
term", said Jamie Koutsoukis, Moody's analyst.

The rating upgrade also reflects the change in the foreign currency
country ceiling rating on the Government of Turkiye (B3 positive)
being raised to B2 in January 2024.

RATINGS RATIONALE

Eldorado's CFR is constrained by its 1) small scale (485 thousand
gold ounces in 2023),  2) its concentration of production and cash
flow at its Kisladag and Efemcukuru mines in Turkiye (49% of
production and over 50% of earnings from mine operations in last
twelve months ended March 2024); 3) geopolitical risks related to
their assets in Turkiye (Government of Turkiye B3 positive, foreign
currency ceiling of B2); 4) execution risk related to completing
the Skouries project; and 5) a concentration of production in gold
and the resulting exposure to volatile gold prices. The company
benefits from: 1) low leverage; 2) long average reserve life of its
assets (Kisladag has a 13 year mine life, Skouries will have a 20
year life); 3) a competitive cost position (guidance total cash
costs of $840-$940 per ounce); and 4) good liquidity.

Eldorado has good liquidity (SGL-2), with about $1.2 billion of
total sources against about $340  million of uses to June 2025.
Sources include $515 million of cash at Q1/2024, about $113 million
of availability on its $250 million revolving credit facility
(matures October 2025) and about $560 million available on the
€680 million Skouries project financing facility. Uses are free
cash flow consumption of about $340 million to June 2025 (using
Moody's gold price sensitivity of $1900/oz for the remainder of
2024 and $1800/0z in 2025). The company's next scheduled debt
maturity is its $500 million notes due in September 2029. Eldorado
is expected to remain comfortably in compliance with its bank
facility covenants.

The B3 rating on the senior unsecured notes, which is two notches
below the B1 CFR, recognizes their junior position in the capital
structure behind the company's revolving credit facility and the
project financing facility in place for the Skouries project.
Though the project financing facility is non-recourse to Eldorado,
the collateral securing the facility covers the Skouries project
and Eldorado's operating asset in Greece which will be a material
part of the company's operations in 2026 and beyond.

The stable outlook reflects Moody's expectation that Eldorado has
sufficient funding and liquidity in place to develop its Skouries
project. It also incorporates Moody's expectation that the company
will maintain financial discipline and leverage will be sustained
below 3x.

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

The ratings could be upgraded if Eldorado is able to achieve
increased mine diversity, particularly in regards to its
geopolitical risk profile, generate sustained positive free cash
flow and adjusted leverage is sustained below 2.75x. An upgrade
would also require the company to successfully complete the
Skouries project and achieve target commercial production.

A downgrade would be considered if Eldorado's free cash flows are
expected to be negative past 2025, or adjusted debt/EBITDA is
expected to remain above 3.5x. The ratings could also be downgraded
if the company experiences material cost overruns that affect
liquidity as it progresses developing the Skouries project.

Headquartered in Vancouver, Canada, Eldorado owns and operates two
gold mines in Turkiye (Kisladag and Efemcukuru), a gold mine in
Canada (Lamaque Complex), and a gold/silver/lead/zinc mine in
Greece (Olympias). The company is currently developing the Skouries
copper/gold project in Greece.

The principal methodology used in these ratings was Mining
published in October 2021.


ELETSON HOLDINGS: Unsecureds Have 2 Options in Creditors' Plan
--------------------------------------------------------------
Petitioning Creditors filed with the U.S. Bankruptcy Court for the
Southern District of New York an Amended Disclosure Statement
describing Amended Plan of Reorganization for Eletson Holdings
Inc., and its Affiliated Debtors dated May 13, 2024.

Eletson has historically been a family-owned international seaborne
transportation company focused on the transport of refined
petroleum products, liquified petroleum gas and ammonia.

Eletson operates its fleet through wholly-owned direct or indirect
non-Debtor subsidiaries of Eletson Holdings who either (i) own
title to the vessels comprising Eletson's fleet or (ii) charter the
vessels of Eletson's fleet. Eletson is closely held, controlled,
and managed by three families: the Kertsikoff, Hadjieleftheriadis,
and Karastamati families (the "Principal Families").

After years of the Debtors' avoiding their contractual obligations
to their creditors, the Plan proposed by the Plan Proponents
certain Petitioning Creditors that filed and/or joined the
Involuntary Petitions, finally restructures the Debtors and
provides material returns to creditors consistent with their rights
under the Bankruptcy Code and applicable law. The Plan provides a
viable pathway for the Debtors to expeditiously emerge from these
Chapter 11 Cases and is supported by their major creditors and
constituents, [including the Creditors' Committee] following
extensive good faith and arm's length negotiations that resulted in
material changes to the Plan Proponents' previously filed version
of the Plan.

The Debtors require significant new capital investment to: (i) pay
the administrative costs and other expenses associated with these
Chapter 11 Cases; (ii) fund distributions to creditors consistent
with the Plan, and (iii) fund the costs and expenses of reorganized
Eletson Holdings ("Reorganized Holdings"), including, but not
limited to ordinary course business expenditures and the fees and
expenses of pursuing the Retained Causes of Action preserved under
the Plan. The Plan provides for the funding of these amounts
through a Rights Offering made available to certain creditors that
is fully backstopped by the Backstop Parties.

For the convenience of Holders of Claims entitled to vote on the
Plan, an overview of the Plan is set forth. Parties entitled to
vote on the Plan should review this Disclosure Statement, the Plan
and the other solicitation materials approved by the Bankruptcy
Court prior to casting a vote on the Plan and making any elections
with respect to the Rights Offering:

     * The Plan will be funded pursuant to a $27 million (the
"Rights Offering Amount") equity rights offering (the "Rights
Offering") that will provide General Unsecured Claims (including,
but not limited to, 2022 Notes Claims and Old Notes Claims, but
excluding Convenience Claims) with subscription rights (the "Rights
Offering Subscription Rights"), to purchase up to 50% of the equity
in Reorganized Holdings (the "Reorganized Equity") (subject to
dilution on account of the Backstop Premium and the EIP), at a
price that represents an implied 17.8% discount to the mid-point of
the plan equity value of up to US$64,800,000 million.

     * The Rights Offering Amount is fully committed and
backstopped by, one of the Petitioning Creditors, Pach Shemen (the
"Initial Backstop Party"), pursuant to a backstop commitment
agreement (the "Backstop Agreement"). The Backstop Agreement
provides for, among other things, the Backstop Parties' commitment
and obligation to purchase any Rights Offering Subscription Rights
that are not purchased by General Unsecured Claimholders in
connection with the Rights Offering. In exchange, each Backstop
Party will receive, among other things, a backstop commitment
premium in an aggregate amount equal to 8% of the Reorganized
Equity issued and outstanding on the Effective Date (the "Backstop
Premium"), subject to dilution on account of the EIP.

     * Any General Unsecured Claimholder that is eligible to
purchase the Reorganized Equity issued pursuant to Section 5.9(b)
of the Plan that desires to join the Backstop Agreement can do so
by delivering a joinder to the Backstop Agreement and certain other
information to counsel for the Petitioning Creditors by no later
than 10 days following the Solicitation Commencement Deadline.

     * General Unsecured Claimholders that do not wish to
participate in the Rights Offering will have the option to receive
their Pro Rata Share of a $13.5 million pool of cash (referred to
as the "GUC Cash Pool"). General Unsecured Claimholders that do not
wish to participate in the Rights Offering will also receive their
Pro Rata Share of the GUC Cash Pool.

     * Holders of Allowed General Unsecured Claims that would
otherwise be in Class 3 with a face amount of US$1,000,000 or less
(or Holders of Allowed General Unsecured Claims that voluntarily
elect to reduce their Claim amount to US$1,000,000) will be treated
as Convenience Claims in Class 4 and will receive payment of such
Claim in Cash in an amount equal to 15% of the face amount of such
Holder's Allowed Convenience Claim; provided that, if the aggregate
distributions to Holders of Allowed Convenience Claims exceeds
US$2,500,000 (the "Convenience Claim Cap"), then Holders of such
Claims shall receive their Pro Rata Share of the Convenience Claim
Cap in Cash.

     * The proceeds of the Rights Offering will be used to fund (i)
the costs of consummation of the Plan, including, but not limited
to, payments required to be made pursuant to the Plan including
payment of Administrative Claims and priority Claims; (ii) funding
of the GUC Cash Pool; and (iii) the costs and expenses of
Reorganized Holdings, including, but not limited to, ordinary
course business expenditures and the fees and expenses of pursuing
the Retained Causes of Action preserved under the Plan.

Class 3 consists of General Unsecured Claims. The allowed unsecured
claims total $505 million to $768 million. Unless the Holder of an
Allowed General Unsecured Claim agrees to less favorable treatment
of such Claim, each Holder of an Allowed General Unsecured Claim
shall receive, in full and final satisfaction, compromise,
settlement, release and discharge of, and in exchange for such
Allowed General Unsecured Claim, the following (1) and (2):

(1) at such Holder's election, either

   a. Equity Option: if such General Unsecured Claimholder makes a
written election on a timely
   and properly delivered and completed Ballot or other writing
satisfactory to the Plan
   Proponents, its Pro Rata Share of the Reorganized Equity issued
on account of the Rights
   Offering; or

  b. Cash Option: its Pro Rata Share, among General Unsecured
Claims, of the GUC Cash Pool;
   provided, for the avoidance of doubt, the Pro Rata Share
calculation in this subclause (B)
   shall be calculated based on the aggregate amount of all Allowed
General Unsecured Claims
   whether or not Holders of such Claims receive the treatment in
this subclause (B);

(2) Rights Offering: its Pro Rata Share of the Rights Offering
Subscription to purchase the Reorganized Equity to be issued
pursuant to the Rights Offering to the extent such General
Unsecured Claimholder elects to exercise its Rights Offering
Subscription Rights.

This Class will receive a distribution of 1.8% to 2.7% (Cash Out)
and 4.1% to 16.7% (Equity) of their allowed claims. This Class is
impaired.

The Plan provides Reorganized Holdings with a substantial infusion
of capital from the proceeds of the Rights Offering. This capital
will allow the Debtors to emerge from bankruptcy upon the Effective
Date of the Plan and satisfy Allowed Claims as provided for in the
Plan. Accordingly, the Plan Proponents believe that all Plan
obligations will be satisfied without the need for further
reorganization of the Debtors.

A full-text copy of the Amended Disclosure Statement dated May 13,
2024 is available at https://urlcurt.com/u?l=0LBjPB from
PacerMonitor.com at no charge.

Counsel for the Petitioning Creditors:

     TOGUT, SEGAL & SEGAL LLP
     Kyle J. Ortiz, Esq.
     Bryan M. Kotliar, Esq.
     Martha E. Martir, Esq.
     Amanda C. Glaubach, Esq.
     One Penn Plaza, Suite 3335
     New York, New York 10119
     Phone: (212) 594-5000

          About Eletson Holdings

Eletson Holdings Inc. is a family-owned international shipping
company, which touts itself as having a global presence with
headquarters in Piraeus, Greece as well as offices in Stamford,
Connecticut, and London.  

At one time, Eletson claimed to own and operate one of the world's
largest fleets of medium and long-range product tankers and boasted
a fleet consisting of 17 double hull tankers with a combined
capacity of 1,366,497 dwt, 5 LPG/NH3 carriers with a combined
capacity of 174,730 cbm and 9 LEG carriers with capacity of 108,000
cbm.

Eletson Holdings, a Liberian company, is Eletson's ultimate parent
company and is the direct parent and owner of 100% of the equity
interests in the two other debtors, Eletson Finance (US) LLC, and
Agathonissos Finance LLC.

Eletson and its two affiliates were subject to involuntary Chapter
7 bankruptcy petitions (Bankr. S.D.N.Y. Case No. 23-10322) filed on
March 7, 2023 by creditors Pach Shemen LLC, VR Global Partners,
L.P. and Alpine Partners (BVI), L.P. The petitioning creditors are
represented by Kyle J. Ortiz, Esq., at Togut, Segal & Segal, LLP.
On Sept. 25, 2023, the Chapter 7 cases were converted to Chapter 11
cases.

The Honorable John P. Mastando, III is the case judge.

Derek J. Baker, Esq., represents the Debtors as bankruptcy
counsel.

On Oct. 20, 2023, the U.S. Trustee for Region 2 appointed an
official committee of unsecured creditors in these Chapter 11
cases.  The committee tapped Dechert, LLP as its legal counsel.


ENVIVA INC: Hires Deloitte & Touche to Provide Accounting Services
------------------------------------------------------------------
Enviva Inc. and its affiliates seek approval from the U.S.
Bankruptcy Court for the Eastern District of Virginia to employ
Deloitte & Touche LLP as accounting advisory services provider.

Deloitte & Touche will provide the following accounting advisory
services:

   a. March 2024 On-Call SOW:

      Pursuant to the terms and conditions of the March 2024
On-Call SOW and the 2023 Engagement Letter, Deloitte & Touche has
agreed to provide the Debtors assistance with certain on-call
accounting and internal control matters affecting the Debtors in
accordance with the Statement on Standards for Consulting Services
issued by the American Institute of Certified Public Accountants
(AICPA), as follows:

      i. Research accounting and prepare draft documentation for
the Debtors' management's review and consideration as it relates to
accounting during the 1st Quarter 2024 under ASC 852 related to the
Debtors' Chapter 11 bankruptcy filing;

     ii. Research accounting and prepare draft documentation for
the Debtors' management's review and consideration as it relates to
the Debtors' debtor-in-possession financing agreement; and

    iii. Hold discussions with the Debtors' management and external
auditors, as necessary, in response to questions regarding the
topics addressed in clause (i) and (ii) above.

   b. February 2024 On-Call SOW:

      Pursuant to the terms and conditions of the February 2024
On-Call SOW and the 2023 Engagement Letter, Deloitte & Touche has
agreed to provide the Debtors assistance with certain on-call
accounting and internal control matters affecting the Debtors, as
follows:

      i. Research accounting and prepare draft documentation for
the Debtors' management's review and consideration as it relates to
accounting for contract modifications under ASC 606;

     ii. Research accounting and prepare draft documentation for
the Debtors' management's review and consideration as it relates to
newly executed contracts under ASC 606; and

    iii. Hold discussions with management and external auditors, as
necessary, in response to questions regarding the topics addressed
in clause (i) and (ii) above.

   c. 2023 Engagement Letter:

      Pursuant to the terms and conditions of the 2023 Engagement
Letter, Deloitte & Touche has agreed to provide certain accounting
and internal-control-related services, if requested and agreed to
by Deloitte & Touche, as follows:

      i. Research of the relevant accounting literature applicable
to certain Debtor transactions, as mutually agreed, and
documentation or verbal communication of the results of that
research for consideration in evaluating the appropriate accounting
treatment;

     ii. Assisting in the preparation of the documentation of the
results of the transaction evaluations and accounting research
using the Debtors' documentation methodology and templates;

    iii. Research and analysis of the effects of the implementation
of new accounting pronouncements under U.S. GAAP or U.S. Securities
and Exchange Commission rules and regulations, and documentation or
verbal communication of the results of that research and analysis;

     iv. Assisting in the preparation of documentation of (1) new
accounting policies and procedures or (2) enhancements to current
accounting policies and procedures, as mutually agreed; and

      v. Preparation and delivery of training materials for the
Debtors' personnel on accounting issues.

   d. 2022 Engagement Letter:

      Pursuant to the terms and conditions of the 2022 Engagement
Letter, Deloitte & Touche has agreed to provide certain Internal
Control over Financial Reporting ("ICFR") managed services for the
Debtors as set forth below:

      i. Annual SOX Risk Assessment and scoping. Assist the Debtors
in performing the Annual SOX Risk Assessment with the objective of
identifying financial reporting risks and selecting controls to
mitigate those risks that will serve as a basis for the Debtors'
annual assessment for ICFR. In addition, Deloitte & Touche will
assist the Debtors in selecting and mapping controls to mitigate
the identified Risk of Material Misstatement;

     ii. Process Walkthrough. For In-Scope processes, assist the
Debtors in performing walkthroughs of processes to identify likely
sources of material misstatements;

    iii. Design and Implementation ("D&I") Testing. Assist the
Debtors in testing D&I for In-Scope controls;

     iv. Operating Effectiveness ("OE") Testing. Assist the Debtors
in testing the OE for In-Scope controls;

      v. Review of Statement on Standards for Attestation
Engagement ("SSAE") 18 Report for Outsourced Service Provider
("OSP"). Assist the Debtors in reviewing the SSAE 18 reports for
In-Scope OSPs;

     vi. Reporting and Quarterly Meetings. Provide standard
reporting to the Debtors of testing status, testing results, and
findings to date;

    vii. External Audit Coordination Assistance. Assist the Debtors
in Debtors' coordination with its external auditor to review
testing results, testing status, and findings to date; and

   viii. Deficiency Reporting and Aggregation. Assist the Debtors
in compiling exceptions (i.e., potential Control Deficiencies)
reported through testing procedures, identifying mitigating
controls, developing remediation plan, and assessing the Potential
Magnitude of Misstatement ("PMM") individually and in the
aggregate.

The firm will be paid as follows:

   a. 2024 On-Call SOWs:

      i. Pursuant to the terms and conditions of the February 2024
On-Call SOW and the March 2024 On-Call SOW, Deloitte & Touche will
charge the Debtors based on the hourly rates:

         Partner/Principal/Managing Director   $800
         Senior Manager                        $600
         Manager                               $400

   b. 2023 Engagement Letter:

      i. Pursuant to the terms and conditions of the 2023
Engagement Letter, Deloitte & Touche will charge the Debtors based
on the hourly rates set forth below:

         Partner/Principal/Managing Director   $800
         Senior Manager                        $600
         Manager                               $400
         Senior                                $350

   c. 2022 Engagement Letter:

      i. Pursuant to the terms and conditions of the 2022
Engagement Letter, Deloitte & Touche will charge the Debtors an
annual fixed fee for the services performed thereunder, as set
forth below:

         Year During Schedule Term     SOX Program Annual Fees

                  Year 1                     $650,000
                  Year 2                     $830,000
                  Year 3                     $815,000

     ii. Pursuant to the terms of the Change Order, Deloitte &
Touche will bill the Debtors a fixed fee of $1,057,640, exclusive
of expenses, for the additional services that are specified in the
Change Order, which account for the variance in the amount of
controls, documentation, and reports requested by the Debtors.

    iii. For any additional services performed under the 2022
Engagement Letter, Deloitte & Touche will charge the Debtors for
such services based on the actual incurred charges at the hourly
rates set forth in the table below:

         Professional Level   SOX/Generalist   Internal Audit
                              Hourly Rates      Specialist
                                                   Rates
         Partner / Principal /
         Managing Director         $400            $525           
         Senior Manager            $300            $395
         Manager                   $250            $300
         Senior Consultant         $200            $275
         Consultant/Analyst        $175            $220

Reebu George, a principal at Deloitte & Touche 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:

     Reebu George
     Deloitte & Touche LLP
     1700 Market Street, Suite 2700
     Philadelphia, PA 19103
     Tel: (215) 246-2300
     Fax: (215) 569-2441

          About Enviva Inc.

Headquartered in Bethesda, Md., Enviva Inc. --
https://www.envivabiomass.com -- is a producer of industrial wood
pellets, a renewable and sustainable energy source produced by
aggregating a natural resource, wood fiber, and processing it into
a transportable form, wood pellets. Enviva exports its wood pellets
to global markets through its deep-water marine terminals at the
Port of Chesapeake, Virginia, the Port of Wilmington, North
Carolina, and the Port of Pascagoula, Mississippi, and from
third-party deep-water marine terminals in Savannah, Georgia,
Mobile, Alabama, and Panama City, Florida.

Enviva Inc. and certain affiliates sought protection under Chapter
11 of the U.S. Bankruptcy Code (Bankr. E.D. Va. Lead Case No.
24-10453) on March 13, 2024. In the petition signed by Glenn T.
Nunziata, interim chief executive officer and chief financial
officer, Enviva Inc. disclosed $2,893,581,000 in assets and
$2,631,263,000 in liabilities.

Judge Brian F. Kenney oversees the cases.

The Debtors tapped Vinson & Elkins, LLP as general bankruptcy
counsel; Kutak Rock, LLP as local counsel; Lazard Freres & Co., LLC
as investment banker; Alvarez & Marsal Holdings, LLC as financial
advisor; and Kurtzman Carson Consultants, LLC as notice and claims
agent.

The U.S. Trustee for Region 4 appointed an official committee to
represent unsecured creditors in the Debtors' Chapter 11 cases.


EQUALTOX LLC: Hires Rutan & Tucket LLP as Special Tax Counsel
-------------------------------------------------------------
Equaltox, LLC and its affiliate seek approval from the U.S.
Bankruptcy Court for the Central District of California to employ
Rutan & Tucket, LLP as special tax counsel.

The firm will assist the Debtors with respect to the Internal
Revenue Service's recharacterization of certain items reported on
the Debtors' 2019 and 2020 tax returns, which produced additional
taxable income and tax due for the Debtors.

The firm will be paid at the rate of $695 per hour. Prior to the
petition date, the firm received a retainer of $10,000.

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

Michael M. Page, Esq., a partner at Rutan & Tucker, 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:

     Michael M. Page, Esq.
     Rutan & Tucker, LLP
     18575 Jamboree Road, 9th Floor
     Irvine, CA 92612
     Tel: (714) 338-1810

              About Equaltox, LLC

Equaltox, LLC is a full service reference laboratory that can
provide almost any type of blood testing.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. C.D. Cal. Case No. 8:23-bk-12243) on
October 27, 2023. In the petition signed by Sulaiman Masood, member
and manager, the Debtor disclosed up to $10 million in both assets
and liabilities.

Judge Scott C. Clarkson oversees the case.

Robert S. Marticello, Esq., at Smiley Wang-Ekvall, LLP, represents
the Debtor as legal counsel.


ESCALON MEDICAL: Reports $162K Net Loss in First Quarter
--------------------------------------------------------
Escalon Medical Corp. filed with the Securities and Exchange
Commission its Quarterly Report on Form 10-Q reporting a net loss
of $162,149 on $2.70 million of net revenues for the three months
ended March 31, 2024, compared to net income of $585,235 on $3.43
million of net revenues for the three months ended March 31, 2023.

For the nine months ended March 31, 2024, the Company reported a
net loss of $259,667 on $8.51 million of net revenues, compared to
net income of $258,468 on $9.04 million of net revenues for the
nine months ended March 31, 2023.

As of March 31, 2024, the Company had $4.60 million in total
assets, $2.92 million in total liabilities, and $1.68 million in
total shareholders' equity.

Escalon said, "The Company's operations are subject to a number of
factors that can affect its operating results and financial
condition.  Such factors include, but are not limited to: the
continuous enhancement of the current products, development of new
products; changes in domestic and foreign regulations; ability of
manufacture successfully; competition from products manufactured
and sold or being developed by other companies, the price of, and
demand for, the Company's products and its ability to raise capital
to support its operations.

"To date, the Company's operations have not generated sufficient
revenues to enable consistent profitability.  Through March 31,
2024, the Company had incurred historical recurring losses from
operations and incurred negative cash flows from operating
activities.  These factors raise substantial doubt regarding the
Company's ability to continue as a going concern for the next 12
months following the issuance of these unaudited condensed
consolidated financial statements."

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/862668/000086266824000017/esmc-20240331.htm

                           About Escalon

Headquartered in Wayne, Pennsylvania, Escalon Medical Corp.
operates in the healthcare market, specializing in the development,
manufacture, marketing and distribution of medical devices for
ophthalmic applications.

Marlton, New Jersey-based Marcum LLP, the Company's auditor since
2010, issued a "going concern" qualification in its report dated
Oct. 13, 2023, citing that the Company's historical recurring
losses from operations and negative cash flows from operating
activities raise substantial doubt about the Company's ability to
continue as a going concern.


ETHEMA HEALTH: Incurs $374,000 Net Loss in 2024 First Quarter
-------------------------------------------------------------
Ethema Health Corporation filed with the Securities and Exchange
Commission its Quarterly Report on Form 10-Q reporting a net loss
of $374,203 on $1.30 million of revenues for the three months ended
March 31, 2024, compared to a net loss of $175,717 on $1.30 million
of revenues for the three months ended March 31, 2023.

Ethema said, "At March 31, 2024 the Company has a working capital
deficiency of $8.2 million, and total liabilities in excess of
assets in the amount of $6.6 million.  Management believes that
current available resources will not be sufficient to fund the
Company's planned expenditures over the next 12 months.  These
factors, individually and collectively indicate that a material
uncertainty exists that raises substantial doubt about the
Company's ability to continue as a going concern for one year from
the date of issuance of these condensed interim consolidated
financial statements.

"The Company will be dependent upon the raising of additional
capital through placement of common shares, and/or debt financing
in order to implement its business plan and generating sufficient
revenue in excess of costs.  If the Company raises additional
capital through the issuance of equity securities or securities
convertible into equity, stockholders will experience dilution, and
such securities may have rights, preferences or privileges senior
to those of the holders of common stock or convertible senior
notes.  If the Company raises additional funds by issuing debt, the
Company may be subject to limitations on its operations, through
debt covenants or other restrictions.  If the Company obtains
additional funds through arrangements with collaborators or
strategic partners, the Company may be required to relinquish its
rights to certain geographical areas, or techniques that it might
otherwise seek to retain.  There is no assurance that the Company
will be successful with future financing ventures, and the
inability to secure such financing may have a material adverse
effect on the Company's financial condition.  These unaudited
condensed consolidated financial statements do not include any
adjustments to the amounts and classifications of assets and
liabilities that might be necessary should the Company be unable to
continue as a going concern."

Ethema delayed the filing of its quarterly report. In a Form 12b-25
filed with the U.S. Securities and Exchange Commission, Ethema
explained it was unable to file the Report by the prescribed date
without unreasonable effort or expense because the Company was
unable to compile and review certain information required in order
to permit the Company to file a timely and accurate report on the
Company's financial condition.

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/792935/000190359624000371/grst_10q.htm

                        About Ethema Health

Headquartered in West Palm Beach, Florida, Ethema Health
Corporation -- http://www.ethemahealth.com-- operates in the
behavioral healthcare space specifically in the treatment of
substance use disorders.

New York, NY-based RBSM LLP, the Company's auditor since 2023,
issued a "going concern" qualification in its report dated May 7,
2024, citing that the Company has suffered recurring losses from
operations, generated negative cash flows from operating
activities, has an accumulated deficit and has stated that
substantial doubt exists about Company's ability to continue as a
going concern.


FAITH BAPTIST: George Mason Oliver Named Subchapter V Trustee
-------------------------------------------------------------
The U.S. Bankruptcy Administrator for the Eastern District of North
Carolina appointed George Mason Oliver as Subchapter V Trustee for
Faith Baptist Church of Knightdale, N.C., Inc.

             About Faith Baptist Church of Knightdale

Faith Baptist Church of Knightdale, N.C. is the fee simple owner of
a real property located at 2827 Marks Creek Rd., Knightdale, N.C.,
having a current value of $11.5 million.

Faith Baptist Church of Knightdale filed its voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. E.D.N.C.
Case No. 24-01592) on May 10, 2024, with $11,692,116 in total
assets and $1,259,748 in liabilities. The petition was signed by
Jon Wallace as trustee.

Judge David M Warren presides over the case.

Kathleen O'Malley, Esq., at Stevens Martin Vaughn & Tadych, PLLC
represents the Debtor as counsel.


FINTHRIVE SOFTWARE: HPS Corporate Marks $12.9MM Loan at 15% Off
---------------------------------------------------------------
HPS Corporate Lending Fund has marked its $12,937,000 loan extended
to Finthrive Software Intermediate Holdings Inc to market at
$10,940,000 or 85% of the outstanding amount, as of March 31, 2024,
according to a disclosure contained in HPS Corporate's Form 10-Q
for the quarterly period ended March 31, 2024, filed with the
Securities and Exchange Commission.

HPS Corporate is a participant in a First Lien Debt to Finthrive
Software Intermediate Holdings Inc. The loan accrues interest at a
rate of 9.57% (SF+ 4.00%) per annum. The loan matures on December
18, 2028.

HPS Corporate is a Delaware statutory trust that was formed on
December 23, 2020 and commenced operations on February 3, 2022. The
Company is a non-diversified, closed-end management investment
company that has elected to be regulated as a business development
company under the Investment Company Act of 1940, as amended. The
Company is externally managed by HPS Advisors, LLC a wholly-owned
subsidiary of HPS Investment Partners, LLC. Prior to June 30, 2023,
the Company was externally managed by HPS. The Company has elected
to be treated for federal income tax purposes, and intends to
qualify annually thereafter, as a regulated investment company as
defined under Subchapter M of the Internal Revenue Code of 1986, as
amended.

HPS Corporate is led by Michael Patterson, Chief Executive Officer;
and Robert Busch, Chief Financial Officer. The fund can be reach
through:

     Michael Patterson
     HPS Corporate Lending Fund
     40 West 57th Street, 33rd Floor
     New York, NY 10019
     Tel: (212) 287-6767

FinThrive is a provider of revenue cycle management software
solutions to the healthcare sector.




FLINT GROUP: EUR170.4MM Bank Debt Trades at 16% Discount
--------------------------------------------------------
Participations in a syndicated loan under which Flint Group Topco
Ltd is a borrower were trading in the secondary market around 84.2
cents-on-the-dollar during the week ended Friday, May 31, 2024,
according to Bloomberg's Evaluated Pricing service data.

The EUR170.4 million Payment-in-kind Term loan facility is
scheduled to mature on December 31, 2027.  The amount is fully
drawn and outstanding.

Flint Group offers an unmatched product portfolio spanning
printing inks, digital printing presses, blankets, pressroom
chemistry,
consumables, and colorants. The Company's country of domicile is
Jersey.



FOREMOST SPLICING: Stephen Coffin Named Subchapter V Trustee
------------------------------------------------------------
The Acting U.S. Trustee for Region 13 appointed Stephen Coffin,
Esq., attorney at The Small Business Law Center, as Subchapter V
trustee for Foremost Splicing and Cutover, LLC.

Mr. Coffin will be paid an hourly fee of $285 for his services as
Subchapter V trustee and will be reimbursed for work-related
expenses incurred.

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

The Subchapter V trustee can be reached at:

     Stephen D. Coffin, Esq.
     Attorney at Law, MBA
     The Small Business Law Center
     2705 St. Peters-Howell Rd, Suite A
     St. Peters, MO 63376
     Phone: (636) 244-5252
     Fax: (636) 486-1788  
     Email: scoffin@tsblc.com

                About Foremost Splicing and Cutover

Foremost Splicing and Cutover, LLC provides companies of all sizes
the support they need through its fiber cutover and splicing
services. It is based in Birch Tree, Mo.

Foremost Splicing and Cutover sought protection under Chapter 11 of
the U.S. Bankruptcy Code (Bankr. E.D. Mo. Case No. 24-10247) on May
7, 2024, with $1,663,478 in assets and $2,431,607 in liabilities.
Dawnna Johnson, president and sole member, signed the petition.

Judge Brian C. Walsh oversees the case.

David M. Dare, Esq., at Herren, Dare & Streett, represents the
Debtor as legal counsel.


GALAXY NEXT: U.S. Trustee Appoints Creditors' Committee
-------------------------------------------------------
The U.S. Trustee for Region 21 appointed an official committee to
represent unsecured creditors in the Chapter 11 case of Galaxy Next
Generation, Inc.

The committee members are:

     1. Bradley Ehlert
        c/o Jon David Huffman
        3562 Habersham at Northlake
        Building J, Suite 200
        Tucker, GA 30084
        jondavid@poolehuffman.com
        (404) 373-4008

     2. Breeze Advance, LLC
        c/o Jacob Weinstein
        420 Central Avenue, Suite 301
        Cedarhurst, NY 11516
        jacob@weinsteinllp.com
        (646) 450-3484

     3. Mast Hill Fund, LP
        c/o Patrick Hassani
        48 Parker Rd
        Wellesley, MA 02482
        patrick@masthillfund.com
        (310) 292-0093
        also c/o Max Schlan, counsel
        (646) 825-2330

     4. Tate Technology, Inc.
        c/o Scott Tate
        5716 E. Sprague Ave.
        Spokane Valley, WA 99212
        scott@tatetech.com
        (509) 534-2500
  
Official creditors' committees serve as fiduciaries to the general
population of creditors they represent.  They may investigate the
debtor's business and financial affairs. Committees have the right
to employ legal counsel, accountants and financial advisors at a
debtor's expense.

                   About Galaxy Next Generation

Galaxy Next Generation, Inc. manufactures and distributes
interactive learning technologies and enhanced audio solutions
within commercial and educational markets. The company is based in
Toccoa, Ga.

Galaxy Next Generation filed Chapter 11 petition (Bankr. N.D. Ga.
Case No. 24-20552) on May 9, 2024, with $10 million to $50 million
in both assets and liabilities.

Ashley Reynolds Ray, Esq., at Scroggins & Williamson, PC is the
Debtor's legal counsel.


GAMIDA CELL: Posts $19.9 Million Net Loss in Q1 2024
----------------------------------------------------
Gamida Cell Ltd. filed with the U.S. Securities and Exchange
Commission its Quarterly Report on Form 10-Q reporting a net loss
of $19.9 million for the three months ended March 31, 2024,
compared to a net loss of $21 million for the three months ended
March 31, 2023.

The Company is presently undergoing Chapter 15 proceedings in
Delaware. The Company currently believes that its current total
existing funds will not be sufficient to support its ongoing
operating activities, including the restructuring process, through
the end of the second quarter of 2024.

The Company have undertaken its restructuring process to maximize
value for its stakeholders. If the Company completes the
restructuring process as currently contemplated, by the end of the
second quarter of 2024, it will exist as a private operating
company that is a wholly owned subsidiary of Highbridge Capital
Management, LLC. If it is unable to complete its restructuring
process by the end of the second quarter of 2024, the Company will
likely enter involuntary restructuring proceedings in Israel.

A full-text copy of the Company's Form 10-Q is available at
https://tinyurl.com/mr3zjm77

                      About Gamida Cell Ltd.

Gamida Cell Ltd., an Israeli biotechnology company developing
immunotherapy products.

Gamida Cell Ltd. sought relief under Chapter 15 of the U.S.
Bankruptcy Code (Bankr. D. Del. Case No. 24-10847) on April 22,
2024 to seek recognition of the proceeding under Part 10 of the
Israeli Bankruptcy and Economic Rehabilitation Law, 5778-2018,
pending in the District Court of Be'er-Sheva, Israel.  The
Honorable Bankruptcy Judge J. Kate Stickles oversees the U.S.
case.

As of March 31, 2024, the Company has $79.6 million in total
assets, $98.3 million in total liabilities, and total stockholders'
deficit of $18.7 million.

Gamida Cell's U.S. counsel:

     Stanley B. Tarr
     Blank Rome LLP
     Tel: 302-425-6479
     E-mail: stanley.tarr@blankrome.com


GAMIDA CELL: Unsecureds Notes Claims' Recovery "Undetermined"
-------------------------------------------------------------
Gamida Cell Inc. filed with the U.S. Bankruptcy Court for the
District of Delaware a Disclosure Statement for the Prepackaged
Chapter 11 Plan of Reorganization dated May 13, 2024.

Gamida and its corporate parent, Gamida Cell Ltd., a limited
liability company organized under the laws of the State of Israel
("Parent" together with Gamida, collectively, the "Company"), are
biotech companies working to turn cells into powerful
therapeutics.

The Company's initial efforts faced limited success in identifying
potential equity funding or royalty financing, which left the
Company with insufficient capital to fund ongoing operations. In
March 2024, the Consenting Creditors sent the Company a letter in
which they offered, in relevant part, to acquire the Debtor and
take it private through conversion of the Consenting Senior
Noteholders' (as defined in the Restructuring Support Agreement)
existing debt claims into 100% of the shares in the Company.

The Restructuring Transactions contemplated by the Plan are
supported by the Debtor and certain of its key stakeholders that
have executed the Restructuring Support Agreement, which includes
Holders of 100% in principal amount of the Senior Secured Loan
Claims, 100% in principal amount of the Unsecured Notes Claims, and
100% of the Existing Interests.

On March 26, 2024, the Company, the Consenting Creditors, the
Senior Secured Agent, and the Unsecured Notes Trustee entered into
the Restructuring Support Agreement. If the Debtor commences the
Chapter 11 Case, the Restructuring Support Agreement will allow the
Debtor to proceed expeditiously through chapter 11 to a successful
emergence. The Restructuring Transactions contemplated by the
Restructuring Support Agreement and the Plan will eliminate
approximately $75 million of the Debtor's funded debt obligations
and all of the Debtor's creditors (other than the Consenting
Creditors) shall remain unimpaired. With a substantially
deleveraged balance sheet and ample go-forward liquidity, the
Reorganized Debtor will be well positioned to implement the
Company's business plan and achieve long-term success.

Class 4 consists of Unsecured Notes Claims. As of the Effective
Date, the Unsecured Notes Claims shall be Allowed and deemed to be
Allowed Claims, without the need to file any Proofs of Claim, in
the amount of $75,000,000.00 of principal and accrued and unpaid
interest owed under the Unsecured Notes Indenture through the
Petition Date, plus the fees, costs, and expenses of the Unsecured
Notes Trustee owed pursuant to the Unsecured Notes Indenture as of
the Effective Date. No additional fees, costs, premiums, call
protections, or charges owed under the Unsecured Notes Indenture
will be Allowed Unsecured Notes Claims.

Each Holder of an Allowed Unsecured Notes Claim shall receive, in
full and final satisfaction of such Allowed Unsecured Notes Claim,
its Pro Rata share of the New Common Equity.

Holders of unsecured notes claims in Class 4 are impaired and their
projected recovery is still "undetermined", according to the
Disclosure Statement.

Class 5 consists of all General Unsecured Claims. All General
Unsecured Claims are Unimpaired by the Plan. At the option of the
Debtor or the Reorganized Debtor, as applicable, (i) the Plan may
leave unaltered the legal, equitable, and contractual rights of a
Holder of a General Unsecured Claim, (ii) the Debtor or the
Reorganized Debtor, as applicable, may pay such General Unsecured
Claim in full in Cash on the Effective Date or as soon thereafter
as is practicable, (iii) the Debtor or the Reorganized Debtor, as
applicable, may pay such General Unsecured Claim in a manner agreed
to by the Holder of such Claim, or (iv) the Plan may reinstate the
legal, equitable, and contractual rights of the Holder of an
General Unsecured Claim in accordance with section 1124(2) of the
Bankruptcy Code. Class 5 is Unimpaired.

Class 7 consists of all Existing Interests. All Existing Interests
shall be canceled, released, and extinguished and will be of no
further force or effect, without any distribution to Holders of
Existing Interests.

The Debtor and the Reorganized Debtor, as applicable, shall fund
distributions under the Plan with: (1) Cash on hand, including Cash
from operations; (2) the New Common Equity; and (3) the Exit
Facility.

A full-text copy of the Disclosure Statement dated May 13, 2024 is
available at https://urlcurt.com/u?l=rqzV4S from PacerMonitor.com
at no charge.

Proposed Co-Counsel for the Debtor:

     Stanley B. Tarr, Esq.
     BLANK ROME LLP
     1201 N. Market Street, Suite 800
     Wilmington, Delaware 19801
     Telephone: (302) 425-6400
     Facsimile: (302) 425-6464
     Email: stanley.tarr@blankrome.com

     John E. Lucian, Esq.
     Gregory F. Vizza, Esq.
     BLANK ROME LLP
     130 N. 18th Street
     Philadelphia, Pennsylvania 19103
     Telephone: (215) 569-5500
     Facsimile: (215) 569-5555
     Email: john.lucian@blankrome.com
            gregory.vizza@blankrome.com

     Evan J. Zucker, Esq.
     BLANK ROME LLP
     1271 Avenue of the Americas
     New York, NY 10021
     Telephone: (212) 885-5000
     Facsimile: (917) 591-2726
     Email: evan.zucker@blankrome.com

Proposed Co-Counsel for the Debtor:

     Michael Klein, Esq.
     Evan Lazerowitz, Esq.
     COOLEY LLP
     55 Hudson Yards
     New York, New York 10001-2157
     Telephone: (212) 479-6000
     Email: mklein@cooley.com
            elazerowitz@cooley.com

     Olya Antle, Esq.
     COOLEY LLP
     1299 Pennsylvania Ave, NW, Suite 700
     Washington, DC 20004-2400
     Telephone: (202) 842-7800
     Email: oantle@cooley.com

                      About Gamida Cell

Gamida Cell Inc. is a biotech company developing cutting edge
technology that uses human cells to treat different blood related
disorders including leukemia, lymphoma, and other severe blood
conditions.

Gamida Cell sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Del. Case No. 24-11003) on May 13, 2024.
In the petition signed by Abigail Jenkins, sole director, the
Debtor disclosed up to $10 million in assets and up to $100 million
in liabilities.

Judge J. Kate Stickles oversees the case.

The Debtor tapped Blank Rome LLP and Cooley LLP as counsel and
Kroll Restructuring Administration, LLC as administrative advisor.


GCI LLC: Moody's Affirms 'B1' CFR, Outlook Remains Stable
---------------------------------------------------------
Moody's Ratings affirmed the B1 corporate family rating of GCI,
LLC, a provider of data, mobile, video, voice, and managed services
to consumer and commercial customers throughout Alaska. Moody's
also affirmed the company's B1-PD probability of default rating and
B3 senior unsecured rating. Moody's withdrew the Ba2 senior secured
bank credit facilities rating as the previous revolver expiring
October 2025 and term loan B due October 2025 were replaced with a
new senior secured bank credit facility (not rated). The
speculative grade liquidity rating (SGL) remains unchanged at
SGL-2. Moody's maintained the stable outlook.

The affirmation of the B1 CFR reflects Moody's expectation that,
over the next 12 months, GCI will maintain financial leverage below
3.5x and at least a good liquidity profile.

RATINGS RATIONALE

GCI's B1 CFR reflects the company's small scale, limited geographic
diversity with an economy highly dependent on volatile oil markets,
and governance risk including highly concentrated ownership and
leverage that ranges between 3x-4x. GCI also has a significant
revenue mix governed by regulatory oversight which has periodically
slowed collections, created working capital and free cash flow
deficits, and caused material and unfavorable changes in pricing
and revenue. Strong competition in wireless, as well as secular
declines in video and wireline voice continue to weigh on
performance.

The rating is also supported by GCI's strong market position in
Alaska as a leading communications provider delivering quad
services. Strong broadband demand supports strong and stable EBITDA
margins in the low 40% range, and largely offsets the weakness in
other areas of the business. Liquidity is also good. Additionally,
its parent, which is the largest shareholder of Charter
Communications, Inc. (Charter, Ba2 negative) with approximately 26%
fully diluted ownership (worth close to $13.4 billion in common
stock as of March 31, 2024), also has generated significant cash
flows from selling shares into Charter's repurchase program and is
a potential source of liquidity to GCI if needed.

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

GCI's SGL-2 speculative grade liquidity rating reflects good
liquidity supported by material cash balances, ample capacity under
its revolving credit facility despite a partial draw, and
significant covenant headroom. Alternate sources of liquidity are
limited. As of LTM March 31, 2024, GCI generated $61 million in
pre-dividend free cash flow. Internal sources of cash flow include
$70 million of unrestricted cash and Moody's expectation of
positive pre-dividend free cash flow over the next 12 months.
Subsequent to March 31, 2024, GCI distributed $150 million to its
parent funded with cash on hand revolver drawings. Moody's does not
anticipate additional distributions for the rest of 2024.

GCI maintains a $550 million revolver expiring October 2026 (not
rated). Pro forma for the dividend distribution, $327 million was
available under its revolver. The credit facility is subject to a
4.0x maximum first lien leverage maintenance covenant and 2
incurrence covenants, specifically 4.5x secured leverage and 6.5x
total leverage tests. Moody's believes the company is, and will
remain, comfortably in compliance with these covenants over the
next 12 months.

Moody's believes there is limited alternate liquidity given the
mixed capital structure, with nearly half secured. Assets can be
easily identified and sold off and have marketable value and ready
buyers. Moody's also understands the parent company provides
management expertise and oversight, asset and liability management
functions, and has periodically contributed equity to recapitalize
GCI when necessary. The principal source of funding is from
liquidating Charter stock (sold into its repurchase program) which
could be at least $1 billion in annual cash flows, based on the
pace and capacity of Charter's buyback program. Additionally,
Liberty Broadband has $970 million available under the margin loan.
Charter stock owned by Liberty Broadband is worth approximately
close to $13.4 billion (as of March 31, 2024), close to 10x GCI's
rated debt. While Moody's doesn't believe GCI is currently
dependent on the parent for liquidity, and there are no downstream
guarantees, Moody's believes the parent has the capacity and
willingness to provide economic support when and if needed.

The unsecured notes are rated B3, two notches below the B1 CFR,
reflecting its subordination to the senior secured credit facility
(not rated), consisting of a $550 million revolver expiring October
2026 and a $244 million outstanding term loan A due October 2027.
The instrument rating reflects the probability of default of the
Company, as reflected in the B1-PD Probability of Default Rating,
and an average expected family recovery rate of 50% at default
given the mixed capital structure with both senior and junior claim
priorities. A $5 million note payable to Wells Fargo (not rated) is
ranked pari passu with the unsecured notes.

The stable outlook is based on Moody's view that the company will
generate low-single-digit percentage annual revenue growth and
generate positive pre-dividend free cash flow, and sustain good
liquidity while maintaining debt to EBITDA below 3.5x over the next
12 months. The stable outlook also assumes GCI will not pay any
further material dividend distributions for the rest of 2024.

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

The ratings could be upgraded if debt to EBITDA is sustained below
3.25x and free cash flow to debt is sustained above 10%. An upgrade
could also be considered if scale or diversity increased and or
financial policy turned more conservative.

The ratings could be downgraded if debt to EBITDA is sustained
above 4.75x, or free cash flow to debt is sustained below 5%. A
downgrade could also be considered if liquidity deteriorated, the
scale or diversity of the business declined, financial policy
turned more aggressive, or financial performance declined
materiality.

The principal methodology used in these ratings was
Telecommunications Service Providers published in November 2023.

GCI, LLC's principal operating asset is a leading integrated,
facilities-based communications provider based in Anchorage,
Alaska, offering local and long-distance voice, wireless, video,
and data services to consumer and commercial customers throughout
the state. The Company, wholly owned by Liberty Broadband,
generated approximately $980 million in revenue for the last twelve
months ended March 31, 2024.


GENESIS GLOBAL: Gemini Secures $2.18B Recovery for Earn Users
-------------------------------------------------------------
Gemini Earn users on May 29 received $2.18 billion of their digital
assets in kind. These initial distributions represent:

   -- 97% of digital assets owed to Earn users
   -- $1 billion more than when Genesis halted withdrawals in
November 2022
   -- A 232% recovery from when Genesis halted withdrawals in
November 2022

The notional dollar value of digital assets returned to Earn
customers is based on digital asset prices as of May 28, 2024, at
10:00 a.m. ET.

The Earn program was an optional crypto lending program through
which Gemini customers could lend funds to Genesis, a third-party
borrower. After Genesis halted redemptions in November 2022 and
filed for bankruptcy in January 2023, approximately 232,000 Earn
users lost access to the digital assets they had lent to Genesis.
At the time, these digital assets were worth approximately $940
million.

This represents an unprecedented recovery among crypto
bankruptcies, as well as bankruptcies in general, and follows
Gemini's previous announcement that it reached a settlement in
principle with Genesis and other creditors in the Genesis
Bankruptcy, which will result in all Earn users receiving 100% of
their digital assets back in kind.

This means, for example, that if a customer lent one bitcoin in the
Earn program, they will receive one bitcoin back. This ensures that
customers will benefit from any and all appreciation of their
digital assets since they lent them into the Earn program.

In order to ensure this successful resolution, Gemini has also
contributed $50 million to the Earn users' recovery.

"We are thrilled that we have been able to achieve this recovery
for our customers. We recognize the hardship caused by this lengthy
process and appreciate our customers' continued support and
patience throughout," said Cameron Winklevoss, Co-Founder and
President of Gemini.

The May 29 initial distributions represent approximately 97% of the
digital assets in the Earn program. Earn customers can expect to
receive their remaining asset balance within the next 12 months.

This outcome would not have been possible without the tireless
efforts of the Gemini team. Amidst the broad market turmoil in the
summer of 2022, Gemini entered into a security agreement in which
Genesis promised to deliver to Gemini over 62 million shares of the
Grayscale Bitcoin Trust (GBTC) to secure all of the loans made by
Earn users to Genesis through the Earn program. Even though Genesis
failed to deliver more than half of the promised collateral to
Gemini, Gemini was able to use the delivered collateral to achieve
today's recovery.

"It's important to note that the Genesis bankruptcy was not a
crypto problem," said Tyler Winklevoss, Co-Founder and CEO of
Gemini. "It was old-fashioned financial fraud compounded by a lack
of regulatory clarity. To that end, we will continue to fight for
clear rules and guidance for our industry that foster both
innovation and consumer protection. And we will win this fight. The
future is bright."

                         About Gemini

Gemini is a global crypto platform founded by Cameron and Tyler
Winklevoss in 2014. Gemini offers a wide range of crypto products
and services for individuals and institutions in over 70 countries.
Gemini's simple, reliable, and secure products are built to unlock
the next era of financial, creative, and personal freedom.
                                 
                    About Genesis Global

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

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

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

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

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

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

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



GFH LTD: Voluntary Chapter 11 Case Summary
------------------------------------------
Debtor: GFH, Ltd.
        2401 Houston Highway
        Victoria, TX 77901

Business Description: The Debtor is a provider of death care
                      services.

Chapter 11 Petition Date: May 31, 2024

Court: United States Bankruptcy Court
       Southern District of Texas

Case No.: 24-60025

Judge: Hon. Christopher M. Lopez

Debtor's Counsel: Leonard Simon, Esq.
                  PENDERGRAFT & SIMON LLP
                  2777 Allen Parkway Suite 800
                  Houston TX 77019
                  Tel: 713-528-8555
                  Email: lsimon@pendergraftsimon.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Charles Hauboldt III, Managing Member of
GFH 1 LLC, General Partner.

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/O3MVGSA/GFH_Ltd__txsbke-24-60025__0001.0.pdf?mcid=tGE4TAMA


GNC HOLDINGS: $184.3MM Bank Debt Trades at 26% Discount
-------------------------------------------------------
Participations in a syndicated loan under which GNC Holdings LLC is
a borrower were trading in the secondary market around 73.8
cents-on-the-dollar during the week ended Friday, May 31, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $184.3 million Term loan facility is scheduled to mature on
October 7, 2026.  The amount is fully drawn and outstanding.

GNC Holdings, LLC -- http://www.gnc.com/-- is a retail company
based in Pittsburgh, Pennsylvania. It specializes in health and
nutrition related products, including vitamins, supplements,
minerals, herbs, sports nutrition, diet, and energy products.


GOEROE'S GOLDENS: Taps Ascendant Law Group as Special Counsel
-------------------------------------------------------------
Goeroe's Goldens, LLC seeks approval from the U.S. Bankruptcy Court
for the District of Massachusetts to employ Ascendant Law Group,
LLC as its special counsel.

The firm will represent the Debtor in the mediation of certain
claims between the Debtor and Revolution Energy, LLC, as well as
other third-party and fourth-party defendants, which were pending
in the Barnstable County Superior Court at the time of the case
filing.

Attorney Matthew Ginsburg is the primary attorney handling the
matter. Attorney Ginsburg's hourly rate for this matter is $375.
Time paralegals spend working on the case is billed at $125/hour.

As disclosed in the court filings, Ascendant Law Group does not
have any interests adverse to the Debtor or the estate relative to
the Revolution Energy matter.

The firm can be reached through:

     Matthew Ginsburg, Esq.
     Ascendant Law Group, LLC
     2 Dundee Park Dr #102
     Andover, MA 01810
     Phone: (978) 393-0850
     Email: mg@acendantlawgroup.com

        About Goeroe's Goldens, LLC

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

Goeroe's Goldens, LLC filed its voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. D. Mass. Case No.
24-10275) on February 13, 2024, listing $1 million to $10 million
in both assets and liabilities. The petition was signed by Barbara
A. Niggel as manager.

Kate E. Nicholson, Esq. at NICHOLSON P.C. represents the Debtor as
counsel.


GOTO GROUP: $958.9MM Bank Debt Trades at 38% Discount
-----------------------------------------------------
Participations in a syndicated loan under which GoTo Group Inc is a
borrower were trading in the secondary market around 61.8
cents-on-the-dollar during the week ended Friday, May 31, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $958.9 million Term loan facility is scheduled to mature on
April 28, 2028.  About $958.9 million of the loan is withdrawn and
outstanding.

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



GOTO GROUP: HPS Corporate Marks $1MM Loan at 23% Off
----------------------------------------------------
HPS Corporate Lending Fund has marked its $1,008,000 loan extended
to GoTo Group Inc.to market at $777,000 or 77% of the outstanding
amount, as of March 31, 2024, according to a disclosure contained
in HPS Corporate's Form 10-Q for the quarterly period ended March
31, 2024, filed with the Securities and Exchange Commission.

HPS Corporate is a participant in a First Lien Debt to GoTo Group
Inc. The loan accrues interest at a rate of 10.17% (SF+ 4.75%) per
annum. The loan matures on April 30, 2028.

HPS Corporate is a Delaware statutory trust that was formed on
December 23, 2020 and commenced operations on February 3, 2022. The
Company is a non-diversified, closed-end management investment
company that has elected to be regulated as a business development
company under the Investment Company Act of 1940, as amended. The
Company is externally managed by HPS Advisors, LLC a wholly-owned
subsidiary of HPS Investment Partners, LLC. Prior to June 30, 2023,
the Company was externally managed by HPS. The Company has elected
to be treated for federal income tax purposes, and intends to
qualify annually thereafter, as a regulated investment company as
defined under Subchapter M of the Internal Revenue Code of 1986, as
amended.

HPS Corporate is led by Michael Patterson, Chief Executive Officer;
and Robert Busch, Chief Financial Officer. The fund can be reach
through:

     Michael Patterson
     HPS Corporate Lending Fund
     40 West 57th Street, 33rd Floor
     New York, NY 10019
     Tel: (212) 287-6767

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



GRACE FUNERAL: Voluntary Chapter 11 Case Summary
------------------------------------------------
Debtor: Grace Funeral Home, Inc.
        2401 Houston Highway
        Victoria, TX 77901

Business Description: Grace is a family owned and operated
                      death care services provider.  It has its
                      own crematory in Victoria County.  Grace
                      also has three cemeteries located in
                      Victoria and one in Beeville.

Chapter 11 Petition Date: May 31, 2024

Court: United States Bankruptcy Court
       Southern District of Texas

Case No.: 24-60026

Judge: Hon. Christopher M Lopez

Debtor's Counsel: Leonard H. Simon, Esq.
                  PENDERGRAFT & SIMON LLP
                  2777 Allen Parkway Suite 800
                  Houston TX 77019
                  Tel: 713-528-8555
                  E-mail: lsimon@pendergraftsimon.com

Estimated Assets: $500,000 to $1 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Charles Hauboldt III as president.

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/PO2SANI/Grace_Funeral_Home_Inc__txsbke-24-60026__0001.0.pdf?mcid=tGE4TAMA


GREENWAVE TECHNOLOGY: Widens Net Loss to $8.1MM in Q1 2024
----------------------------------------------------------
Greenwave Technology Solutions, Inc. filed with the U.S. Securities
and Exchange Commission its Quarterly Report on Form 10-Q reporting
a net loss of $8,062,514 for the three months ended March 31, 2024,
compared to a net loss of $4,025,675 for the three months ended
March 31, 2023.

As of March 31, 2024, the Company had cash of $713,218 and a
working capital deficit of $20,489.

The Company cautions that raising additional funds by issuing
equity securities, dilute existing stockholders. Additional debt
financing, if available, may involve covenants restricting its
operations or its ability to incur additional debt. Any additional
debt financing or additional equity that the Company raises may
contain terms that are not favorable to it or its stockholders and
require significant debt service payments, which diverts resources
from other activities. The Company's ability to raise additional
capital will be impacted by market conditions and the price of the
Company's common stock.

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

                         About Greenwave

Headquartered in Chesapeake, Virginia, Greenwave Technology
Solutions, Inc. -- https://www.greenwavetechnologysolutions.com/ --
is a technology platform developer under the name MassRoots, Inc.
In October 2021, the Company changed its corporate name from
"MassRoots, Inc." to "Greenwave Technology Solutions, Inc."  Upon
the acquisition of Empire Services, Inc. in 2021, the Company
transitioned into the scrap metal industry which involves
collecting, classifying and processing appliances, construction
material, end-of-life vehicles, boats, and industrial machinery.

The Company has $45.29 million in total assets, $39.68 million in
total liabilities, and total stockholders' equity of $5.61 million
as of March 31, 2024.  As of Dec. 31, 2023, the Company had $46.41
million in total assets, $50.86 million in total liabilities, and a
total stockholders' deficit of $4.45 million.

New York, NY-based RBSM LLP, the Company's auditor since 2017,
issued a "going concern" qualification in its report dated April
16, 2024, citing that the Company has net loss, has generated
negative cash flows from operating activities, has an accumulated
deficit and has stated that substantial doubt exists about the
Company's ability to continue as a going concern.


GTCR EVEREST: Moody's Assigns B2 CFR & Rates 1st Lien Term Loan B2
------------------------------------------------------------------
Moody's Ratings has assigned a B2 Corporate Family Rating and a B2
backed senior secured first lien term loan and revolving credit
facility rating to GTCR Everest Borrower, LLC, which is the
borrowing entity for AssetMark Financial Holdings, Inc. In April
2024, AssetMark signed a definitive agreement to be acquired by
GTCR, a private equity firm with investment expertise in financial
technology, wealth and asset management. The outlook is stable.

RATINGS RATIONALE

The B2 CFR reflects AssetMark's solid franchise in the wealth
technology industry which benefits from growth in financial
advisors operating at independent broker dealers or as Registered
Investment Advisors (RIAs), the increasing importance of technology
to support their advisory practices, as well as increased demand
for advice from their clients. The ratings also incorporate the
substantial increase in AssetMark's leverage resulting from the
acquisition and Moody's expectation of more aggressive M&A strategy
under its new ownership.

AssetMark's turnkey asset management platform (TAMP) has been
growing since its initial public offering, servicing financial
advisors and assisting them in growing their client assets. A
majority of AssetMark's revenues are recurring and are largely a
function of the amount of customer assets managed by its affiliated
financial advisors.

During 2022 and 2023, AssetMark also generated significant levels
of interest income earned on uninvested customer cash balances
which the firm sweeps to third party banks. AssetMark has placed
roughly 60% of these cash balances in fixed rate deposits with a
dollar-weighted average maturity of 2.3 years, providing some
protection against possible declines in interest rates.

The ratings also incorporate Moody's expectation of more aggressive
approaches to industry consolidation and financial policy by
AssetMark's private equity owners. Initially, AssetMark is raising
$1.3 billion in a seven-year term loan to finance the $2.9 billion
acquisition or 5.9x 2023 reported EBITDA (excluding a charge
related to an SEC settlement). Moody's expects AssetMark to pursue
both organic and inorganic growth – as the fragmented TAMP
industry consolidates. AssetMark will also arrange a $250 million
five-year revolving credit facility that will be undrawn at closing
and will support the firm's liquidity needs.

The assigned ratings also incorporate AssetMark's environmental,
social and governance (ESG) considerations. Moody's assesses that
AssetMark faces high governance risks, reflected in a Governance
Issuer Profile Score (IPS) of G-4. AssetMark's private equity
ownership structure leads to aggressive financial and strategic
policies and elevated debt leverage.

The outlook is stable, reflecting growing EBITDA generation and
healthy long-term industry growth prospects and occasional
increases in leverage in the pursuit of inorganic growth.

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

Factors that could lead to an upgrade

Reduction of Moody's Debt/ EBITDA leverage to below 4x.

Organic increase in profitability and margin stability driven by
sustainable growth in advisors and platform assets.

Factors that could lead to a downgrade

Increasing competitive pressures within the turnkey asset
management platform business resulting in significant asset
redemptions and reduced revenues.

Pursuit of aggressive financial policies that result in a sustained
increase in leverage beyond the outlook horizon.

Compliance or risk management shortcomings in meeting the firm's
evolving business needs.

The principal methodology used in these ratings was Securities
Industry Service Providers published in February 2024.


H-FOOD HOLDINGS: $1.15BB Bank Debt Trades at 30% Discount
---------------------------------------------------------
Participations in a syndicated loan under which H-Food Holdings LLC
is a borrower were trading in the secondary market around 70.2
cents-on-the-dollar during the week ended Friday, May 31, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $1.15 billion Term loan facility is scheduled to mature on May
30, 2025.  About $1.08 billion of the loan is withdrawn and
outstanding.

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



H-FOOD HOLDINGS: $415MM Bank Debt Trades at 30% Discount
--------------------------------------------------------
Participations in a syndicated loan under which H-Food Holdings LLC
is a borrower were trading in the secondary market around 70.3
cents-on-the-dollar during the week ended Friday, May 31, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $415 million Term loan facility is scheduled to mature on May
30, 2025.  About $405.7 million of the loan is withdrawn and
outstanding.

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



HALO BUYER: $100MM Bank Debt Trades at 21% Discount
---------------------------------------------------
Participations in a syndicated loan under which Halo Buyer Inc is a
borrower were trading in the secondary market around 78.8
cents-on-the-dollar during the week ended Friday, May 31, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $100 million Term loan facility is scheduled to mature on June
28, 2026.  The amount is fully drawn and outstanding.

alo Buyer, Inc. operates as an advertising company. The Company
provides promotional products and services. Halo Buyer serves
customers worldwide.



HBL SNF: No Resident Care Concerns, 11th PCO Report Says
--------------------------------------------------------
Joseph Tomaino, the court-appointed patient care ombudsman, filed
with the U.S. Bankruptcy Court for the Southern District of New
York his 11th report regarding the quality of patient care provided
at HBL SNF, LLC's nursing facility in White Plains, N.Y.

The report contains the PCO's findings from his visit to the White
Plains facility on May 14, during which he interviewed the facility
administrator. The facility administrator reported good census
performance and that he was successful at improving staffing since
last interview. Units are staffed with two nurses and four aides.
He reported no difficulties with any vendors and all management
positions are stable.

The PCO stated that food issues were raised, and a resident food
committee is meeting to address concerns. An experienced food
service director is coming back to the facility from a sister
facility to make improvements.

During this reporting period, the PCO received no complaint calls.

A copy of the 11th ombudsman report is available for free at
https://urlcurt.com/u?l=Wf4uFF from Omni Agent Solutions, claims
agent.

                           About HBL SNF

HBL SNF, LLC, doing business as Epic Rehabilitation and Nursing at
White Plains, operates a 160-bedroom skilled nursing and
rehabilitation facility located at 120 Church St., White Plains,
N.Y. The facility, which opened in late 2019, provides an array of
healthcare services, including neurological, respiratory,
orthopedic, occupational, psychiatric, and many other medical and
rehabilitative services.

HBL SNF filed a petition under Chapter 11, Subchapter V of the
Bankruptcy Code (Bankr. S.D.N.Y. Case No. 21-22623) on Nov. 1,
2021, listing $9,131,311 in total assets and $20,128,876 in total
liabilities. Heidi J Sorvino, Esq., at White and Williams, LLP
serves as Subchapter V trustee.

Judge Sean H. Lane oversees the case.

The Debtor tapped Klestadt Winters Jureller Southard & Stevens, LLP
as bankruptcy counsel; Michelman & Robinson, LLP as special
litigation counsel; and HMM CPAs, LLP as accountant.

Joseph J. Tomaino, the patient care ombudsman appointed in the
case, is represented by SilvermanAcampora, LLP.


HEALTHY EXTRACTS: Widens Net Loss to $861,259 in Q1 2024
--------------------------------------------------------
Healthy Extracts Inc. filed with the U.S. Securities and Exchange
Commission its Quarterly Report on Form 10-Q reporting a net loss
of $861,259 for the three months ended March 31, 2024, compared to
a net loss of $579,157 for the three months ended March 31, 2023.

The Company has generated minimal revenues from operations. Since
its inception, the Company has been engaged substantially in
financing activities and developing its business plan and incurring
startup costs and expenses. As a result, the Company incurred
accumulated net losses from Inception (December 19, 2014) through
the months ended March 31, 2024 of $19,260,931. Due to its negative
cash flow, the Company has substantial doubt about the entity's
ability to continue as a going concern. In addition, the Company's
development activities since inception have been financially
sustained through equity financing. Management plans to keep
seeking funding through debt and equity financing which are
intended to mitigate the conditions that have raise substantial
doubt about the entity's ability to continue as a going concern.

A full-text copy of the Company's Form 10-Q is available at
https://tinyurl.com/yh9jvwa7

                      About Healthy Extracts

Headquartered in Henderson, Nev., Healthy Extracts Inc. --
www.healthyextractsinc.com -- is a platform for acquiring,
developing, patenting, marketing, and distributing plant-based
nutraceuticals.  The Company's proprietary and patented products
target select high-growth categories within the multibillion-dollar
nutraceuticals market, such as heart, brain and immune health.

As of March 31, 2024, the Company has $2,604,765 in total assets,
$2,453,119 in total liabilities, and total stockholders' equity of
$151,646. As of December 31, 2023, the Company had $2,635,014 in
total assets, $1,680,424 in total liabilities, and $954,590 in
total stockholders' equity.

Lakewood, Colo.-based BF Borgers CPA PC, the Company's auditor
since 2020, issued a "going concern" qualification in its report
dated April 1, 2024, citing that the Company's significant
operating losses raise substantial doubt about its ability to
continue as a going concern.

Effective May 8, 2024, the Company dismissed BF Borgers CPA PC as
its independent registered public accounting firm and engaged Bush
& Associates CPA LLC as replacement. The decision to change
independent registered public accounting firms was made with the
recommendation and approval of the Company's Audit Committee after
the firm and its owner, Benjamin F. Borgers, were charged by the
Securities and Exchange Commission with deliberate and systemic
failures to comply with Public Company Accounting Oversight Board
(PCAOB) standards in its audits and reviews incorporated in more
than 1,500 SEC filings from January 2021 through June 2023; falsely
representing to their clients that the firm's work would comply
with PCAOB standards; fabricating audit documentation to make it
appear that the firm's work did comply with PCAOB standards; and
falsely stating in audit reports included in more than 500 public
company SEC filings that the firm’s audits complied with PCAOB
standards.  Borgers agreed to pay a $14 million civil penalty and
agreed to permanent suspensions from appearing and practicing
before the Commission as accountants, effective immediately.


HIGH PLAINS: Hires Kabat Chapman & Ozmer as Special Counsel
-----------------------------------------------------------
High Plains Radio Network, LLC seeks approval from the U.S.
Bankruptcy Court for the Northern District of Texas to employ Kabat
Chapman & Ozmer LLP as special counsel.

The firm will represent the Debtor in the Florida Case No.
50-2022-CA00143, captioned Vertical Bridge Reit, LLC v. High Plains
Radio Network, LLC.

The firm possesses unique knowledge regarding the facts,
circumstances, legal arguments, discovery, and other issues related
to Vertical Bridge Real Estate Investment Trust LLC and the
multiple claims and controversies involving Vertical Bridge and the
Debtor.

The firm can be reached through:

     Aaron A. Wagner, Partner         $710/ hour
     John Michael Kearns, Associate   $500 / hour
     Associates                       $330-595 / hour
     Paralegals                       $200-325 / hour

As disclosed in the court filings, Kabat Chapman is a
"disinterested person" as that term is defined in 11 U.S.C. Sec.
101(14).

The firm can be reached through:

     Aaron A. Wagner, Esq.
     KABAT CHAPMAN & OZMER, LLP
     171 17th Street NW, Suite 1550
     Atlanta, GA 30363
     Tel: (404) 700-7300
     Email: awagner@kcozlaw.com

       About High Plains Radio Network, LLC

High Plains Radio Network, LLC is in the radio broadcasting
business.

High Plains Radio Network filed a petition under Chapter 11,
Subchapter V of the Bankruptcy Code (Bankr. N.D. Texas Case No.
24-70089) on March 26, 2024, with $1 million to $10 million in both
assets and liabilities. Monte L. Spearman, manager, signed the
petition.

Honorable Bankruptcy Judge Scott W. Everett handles the case.

The Debtor is represented by Jeff Carruth, Esq., at Weycer, Kaplan,
Pulaski & Zuber, P.C.


HOLY TRINITY: Hilco Sets June 27 Bid Deadline for Former School
---------------------------------------------------------------
Hilco Real Estate Sales announced June 27, 2024, as the bid
deadline for the Chapter 7 voluntary bankruptcy sale of a former
school located at 11810 Lockwood Road in Houston, Texas. The
multipurpose facility sits on a 30-acre parcel with an additional,
adjacent seven acres available for purchase.

The school's main, 23,568+/- SF building consists of large and
small classrooms, administrative offices, a cafeteria, gym and
performance stage. The surrounding acreage features a playground,
two soccer fields and an open field for recreation. Also included
on the parcel are private and self-sufficient water and wastewater
treatment facilities, as well as a private well and a regional
retention pond. Potential uses for the site include keeping it a
school or redeveloping it as multifamily, office or industrial
space, subject to zoning approval.

One of Texas's largest master-planned commercial developments,
Generation Park, sits immediately north of the property. The
initial site is comprised of 4,300 acres and is home to business
parks, industrial parks, residential neighborhoods and community
centers. Additionally, an industrial-focused phase two is planned
to be built directly across Beltway 8 from the former school.

The property's advantageous location, less than a mile from Beltway
8, ensures excellent connectivity to the greater Houston area and
major transit hubs. It is situated just 12 miles from George Bush
Intercontinental Airport and 13 miles from the Port of Houston. The
surrounding area offers abundant recreational opportunities with
multiple state parks, lakes and waterways, including Lake Houston,
Sheldon Lake and the San Jacinto River. This region is poised for
significant growth, making it an ideal location for both work and
leisure activities.

Houston, Texas is the fifth largest metropolitan area and fourth
largest city in the United States. From 2021 to 2024, the
metropolitan area population grew 4.79%. Its central location
offers convenient access to both domestic and international
markets, facilitated by a world-class transportation infrastructure
that includes two major international airports and one of the
busiest ports in the country. Additionally, Houston's favorable
business climate, characterized by low taxes and a relatively low
cost of living, attracts a highly skilled and educated workforce.
The city's commitment to innovation, supported by top-tier research
institutions and a vibrant entrepreneurial ecosystem, further
enhances its appeal as a prime destination for businesses aiming
for growth and sustainability.

Steve Madura, senior vice president at Hilco Real Estate, states,
"This former school property on Lockwood Road presents an
exceptional opportunity for redevelopment in one of Houston's most
dynamic areas. The combination of ample acreage, modern amenities,
and Houston's thriving economic environment offers unparalleled
potential for future growth and innovation. However, the site is
also a potential blank canvas ideal for complete redevelopment."

The sale is being conducted by Order of the U.S. Bankruptcy Court
District of the Southern District of Texas (Houston), Bankruptcy
Petition No. 24-30924, In re: Holy Trinity Episcopal School of
Greater Houston Inc. Bids must be received on or before the
deadline of June 27 at 5:00 p.m. (CT) and must be submitted on the
Purchase and Sale Agreement available for review and download from
Hilco Real Estate Sales's website.

Interested buyers should review the requirements in order to
participate in the bankruptcy sale process available on Hilco Real
Estate Sales's website. For further information, please contact
Steve Madura at (203) 561-8737 or smadura@hilcoglobal.com and
Michael Kneifel at (847) 201-2322 or mkneifel@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 Sales

Successfully positioning the real estate holdings within a
company's portfolio is a material component of establishing and
maintaining a strong financial foundation for long-term success. At
Hilco Real Estate Sales (HRE), a Hilco Global company
(HilcoGlobal.com), we advise and execute strategies to assist
clients seeking to optimize their real estate assets, improve cash
flow, maximize asset value and minimize liabilities and portfolio
risk. We help clients traverse complex transactions and
transitions, coordinating with internal and external networks and
constituents to navigate ever-challenging market environments.

The trusted, full-service HRE team has secured billions in value
for hundreds of clients over 20+ years. It is deeply experienced in
complex transactions including artful lease renegotiation,
multi-faceted sales structures, strategic asset management and
capital optimization. It understands the legal, financial, and real
estate components of the process, all of which are vital to a
successful outcome. HRE can help identify the most viable options
and direction for a company and its real estate portfolio,
delivering impressive results in every situation.


The Chapter 7 bankruptcy case is In re: Holy Trinity Episcopal
School of Greater Houston Inc. (Bankr. S.D. Tex. Case No.
24-30924).


HOODSTOCK ENTERPRISES: Property Sale Proceeds to Fund Plan
----------------------------------------------------------
Hoodstock Enterprises, LLC, submitted a Third Amended Disclosure
Statement describing Third Amended Plan of Liquidation dated May
13, 2024.

The Debtor owns farm and pasture land in Hood River, Oregon.
Debtor's property was previously used for livestock grazing and
pear crop production. Debtor has been unable to transition the use
of the farm to generate income, and therefore has decided to all or
a portion of the property to repay creditors.

The Debtor filed this case to prevent the repossession and sale of
Debtor's real property, as the Debtor has a significant amount of
equity in the property. Debtor believes it will be able to repay
creditors in full in a reasonable amount of time.

Class 1 consists of the Secured Claim of Hood River County. The
Class 1 claim shall continue to bear interest at the rate of 16%
per annum until the claim is paid in full. Debtor shall pay the
Class 1 claim in full upon the sale of its real property.

Class 2 consists of the Secured Claim of Farmer's Irrigation
District. The Class 2 claim shall continue to bear interest at the
rate of 16% per annum until the claim is paid in full. Debtor shall
pay the Class 2 claim in full upon the sale of its real property.

Class 3 consists of the Secured Claim of Security State Bank FBO
Carl D Teitge Roth IRA. The Class 3 claim will continue to be
secured by a lien in all real property that secured the lien as of
the Petition Date, with the same priority such liens had as of the
Petition Date. The Class 3 claim shall accrue interest at the
applicable contract rate in effect as of the Effective Date. The
allowed portion of the Class 3 claim shall be paid in full upon the
sale of the Debtor's real property.

Class 4 consists of Unsecured Claims. The Debtor shall pay the
Class 4 claims in full, plus interest at the federal judgment rate,
as determined on the Effective Date. Such interest shall accrue
from the Petition date until the Class 4 Claims are paid in full.
The Class 4 claims shall be paid in full upon the sale of the
Debtor's real property. This Class is impaired.

The Debtor shall sell all or a portion of its real property within
18 months of the Effective Date of the Plan. Within 60 days of the
Effective Date, Debtor will determine whether it is viable to carry
out a lot line adjustment to the property, to sell a portion of the
property to a neighbor. If the Debtor can generate sufficient
proceeds from the sale of a portion of its property through a lot
line adjustment, Debtor will sell only the portion of the property
necessary to repay allowed claims and administrative expenses.

However, if the Debtor is required to sell all of its property to
pay allowed claims, the Debtor will list the entire property for
sale on or before the 61st day following the Effective Date. The
Debtor, creditors, and interest holders will take all actions and
execute whatever documents are necessary and appropriate to
effectuate the terms of the Plan.

A full-text copy of the Third Amended Disclosure Statement dated
May 13, 2024 is available at https://urlcurt.com/u?l=BGH8hf from
PacerMonitor.com at no charge.

Counsel for the Debtor:

     Nicholas J. Henderson, Esq.
     ELEVATE LAW GROUP
     6000 SW Meadows Road, Suite 450
     Lake Oswego, OR 97035
     Tel: (503) 417-0500
     Fax: (503) 417-0501
     nick@elevatelawpdx.com

                   About Hoodstock Enterprises
  
Hoodstock Enterprises, LLC, is an Oregon limited liability company
that owns farm and pasture land in Hood River, Oregon.  The Debtor
filed Chapter 11 petition (Bankr. D. Ore. Case No. 23-31080) on May
14, 2023, with $1 million to $10 million in assets and $100,001 to
$500,000 in liabilities.  Judge Teresa H. Pearson oversees the
case.  Nicholas J. Henderson, Esq., at Motschenbacher & Blattner,
LLP, is the Debtor's legal counsel.


HS PURCHASER: $670MM Bank Debt Trades at 18% Discount
-----------------------------------------------------
Participations in a syndicated loan under which HS Purchaser LLC is
a borrower were trading in the secondary market around 82.1
cents-on-the-dollar during the week ended Friday, May 31, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $670 million Term loan facility is scheduled to mature on
November 19, 2027.  The amount is fully drawn and outstanding.

HS Purchaser, LLC develops infrastructure software.


ICON AIRCRAFT: Creditors to Get Proceeds From Liquidation
---------------------------------------------------------
ICON Aircraft, Inc. and its affiliates filed with the U.S.
Bankruptcy Court for the District of Delaware a Disclosure
Statement for Joint Chapter 11 Plan of Liquidation dated May 13,
2024.

ICON Aircraft, Inc. was founded in 2006 in response to the Federal
Aviation Administration's ("FAA") establishment of the light-sport
aircraft ("LSA") category and the sport pilot license ("SPL")
class.

ICON Aircraft, Inc. is incorporated under the laws of Delaware.
ICON's corporate structure includes several subsidiaries, including
Rycon LLC, IC Technologies Inc., and ICON Flying Club, LLC. Rycon
LLC and ICON Flying Club, LLC were each created for insurance
purposes, which are no longer applicable. As such, neither of these
subsidiaries have ongoing operations or assets. IC Technologies
Inc. is used to manage ICON's manufacturing activities in Tijuana,
Mexico, which remain ongoing.

The Debtors' assets are comprised of several leased facilities in
Tijuana, Mexico, Vacaville, California, and Tampa, Florida, along
with its highly trained employees, innovative intellectual property
portfolio, and strategic partnerships in the manufacturing and
maintenance sectors.

On May 1, 2024, the Stalking Horse Bidder delivered a copy of that
certain Asset Purchase Agreement by and among Debtor ICON Aircraft,
Inc., its Debtor affiliates, and SG Investment America, Inc. (the
"Stalking Horse Bidder") (as amended, supplemented, or otherwise
modified by the parties thereto, and including the exhibits,
schedules or attachments thereto, the "Stalking Horse APA") to the
Debtors that was executed by the Stalking Horse Bidder. The
Stalking Horse APA contemplates the sale of substantially all of
the Debtors' assets to the Stalking Horse Bidder for (i)
$13,000,000 in cash, plus (ii) the assumption of certain
liabilities by the Stalking Horse Bidder (the "Purchase Price").

The Debtors are pursuing the sale of substantially all of their
assets pursuant to section 363(f) of the Bankruptcy Code prior to
confirmation of the Plan. The following phase of these Chapter 11
Cases is the confirmation and Consummation of the Plan, pursuant to
which the Debtors will (1) wind-down the Debtors; (2) liquidate the
Debtors' remaining assets after the consummation of the Sale, if
any; and (3) make distributions to Holders of Claims as set forth
in the Plan.  

The Plan contemplates a liquidation of the Debtors and their
Estates and is therefore referred to as a "plan of liquidation."
The primary objective of the Plan is to maximize the value of
recoveries to Holders of Allowed Claims and to distribute all
property of the Debtors' Estates that is or becomes available for
distribution in accordance with the Bankruptcy Code and the Plan.
The Debtors assert that the Plan and contemporaneous sale of
substantially all of the Debtors' assets accomplishes this
objective and is in the best interests of their Estates, and
therefore seek to confirm the Plan. The Plan classifies Holders of
Claims or Interests according to the type and nature of the
Holder's Claim or Interest.

Class 4 consists of all General Unsecured Claims against the
Debtors. On the Effective Date, or as soon as reasonably
practicable thereafter, except to the extent that a Holder of a
General Unsecured Claim and the Debtors or the Plan Administrator,
as applicable, agree to less favorable treatment for such Holder,
in full and final satisfaction of the Allowed General Unsecured
Claim, each Holder thereof will receive its pro rata share of the
Plan Assets with the other Plan Beneficiaries. Class 4 is Impaired.
The allowed unsecured claims total $3,300,000.

On the Effective Date, all Interests shall be canceled, released,
and extinguished, and will be of no further force or effect, and
Holders of such Interests shall not receive any distributions under
the Plan on account of such Interest.

Subject to the provisions of the Plan concerning the Professional
Fee Reserve and the Wind-Down Budget, the Debtors or the Plan
Administrator shall fund distributions under the Plan with (1) Cash
on hand on the Effective Date; and (2) all other Plan Assets.
Distributions to Plan Beneficiaries shall occur pro rata from the
Plan Assets.

A full-text copy of the Disclosure Statement dated May 13, 2024 is
available at https://urlcurt.com/u?l=LH58ZR from Stretto, claims
agent.

Counsel for the Debtors:           

                            Sean M. Beach, Esq.
                            Ashley E. Jacobs, Esq.
                            Jared W. Kochenash, Esq.
                            YOUNG CONAWAY STARGATT & TAYLOR, LLP
                            Rodney Square
                            1000 North King Street
                            Wilmington, Delaware 19801
                            Tel: (302) 571-6600
                            Fax: (302) 571-1253
                            Email: sbeach@ycst.com
                                   ajacobs@ycst.com
                                   jkochenash@ycst.com

                             - and -

                            Samuel A. Newman, Esq.
                            SIDLEY AUSTIN LLP
                            350 S. Grand Avenue
                            Los Angeles, CA 9007
                            Tel: (213) 896-6000
                            Fax: (213) 896-6600
                            Email: sam.newman@sidley.com

                              - and -

                            Charles Persons, Esq.
                            Jeri Leigh Miller, Esq.
                            2021 McKinney Avenue, Suite 2000
                            Dallas, TX 75201
                            Tel: (214) 981-3300
                            Fax: (214) 981-3400
                            Email: cpersons@sidley.com
                                   jeri.miller@sidley.com

                             - and -

                            Nathan Elner, Esq.
                            787 Seventh Avenue
                            New York, New York 10019
                            Tel: (212) 839-5300
                            Fax: (212) 839-5599
                            Email: nelner@sidley.com

                       About ICON Aircraft

ICON Aircraft, Inc., is an aircraft design and manufacturing
company focused on the creation of consumer-friendly, safe, and
technologically advanced aircrafts that make the adventure of
flying more accessible to mainstream consumers. The Company's
flagship production aircraft -- the ICON A5 -- is an
amphibioussport plane. ICON Aircraft was founded in 2006 in
response to the Federal Aviation Administration's ("FAA")
establishment of the light-sport aircraft ("LSA") category and the
sport pilot license ("SPL") class.

ICON Aircraft and three of its affiliates filed voluntary petitions
for relief under Chapter 11 of the Bankruptcy Code (Lead Case No.
24-10703, Bank. D. Del.) on April 4, 2024. On the petitions signed
by Thomas M. McCabe as chief restructuring officer, the Debtors
reported $100 million to $500 million in estimated assets and $100
million to $500 million in estimated liabilities.

Hon. Craig T. Goldblatt presides over the cases.

The Debtors tapped Young Conaway Stargatt & Taylor LLP and Sidney
Austin LLP as bankruptcy counsel. Stretto, Inc., is the Debtors'
claims and noticing agent.


IGLESIA DE DIOS: Seeks to Hire Weiss Law Group as Legal Counsel
---------------------------------------------------------------
Iglesia de Dios Pentecostes, Mision el Buen Samaritano seeks
approval from the U.S. Bankrutpcy Court for the District of
Maryland to hire The Weiss Law Group, LLC as its counsel.

The firm's services include:

     a. providing legal advice with respect to the powers, rights,
and duties of the Debtor and Debtor-in-Possession;

     b. providing legal advice and consultation related to the
legal and administrative requirements of this case, including
assisting Applicant in complying with the procedural requirements
of the Office of the United States Trustee;

     c. taking appropriate actions to protect and preserve the
Estate;

     d. preparing appropriate documents and pleadings, including
but not limited to Schedules, Applications, Motions, Answers,
Orders, Complaints, Reports, or other documents appropriate to the
administration of the Estate;

     e. representing the Debtor's interests at the Initial Debtor
Interview, the Meeting of Creditors, any Status Conferences, any
Disclosure Statement Hearing, the Confirmation Hearing, and other
hearings before this Court related to the Debtor;

     f. assisting and advising the Debtor in the formulation,
negotiation, and implementation of a Disclosure Statement and/or
Chapter 11 Plan and all documents related thereto;

     g. assisting and advising the Debtor with respect to
negotiation, documentation, implementation, consummation, and
closing of transactions, including the sale of assets or the
incurring of debt;

     h. assisting and advising the Debtor with respect to the use
of cash collateral, obtaining financing, and negotiating, drafting,
and seeking approval of any documents related thereto;

     i. reviewing and analyzing claims filed in this case, and
advising and representing the Debtor in connection with objections
to such claims;

     j. assisting and advising the Debtor with respect to executor
contracts and unexpired leases, including assumptions, assignments,
rejections, and renegotiations;

     k. coordinating with other professionals employed in the
case;

     l. reviewing and analyzing applications, orders, motions, and
other pleadings and documents filed with the Bankruptcy Court and
advising the Debtor thereon; and

     m. assisting the Debtor in performing such other services as
may be in the interest of the Debtor and the Estate and performing
all other legal services required by the Debtor.

The firm will be paid $595 per hour for partners, $250 per hour for
associates, and $125 per hour for paralegals.

The firm received a retainer of $40,000.

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

Brett Weiss, a partner at Weiss Law 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:

     Brett Weiss, Esq.
     Weiss Law Group, LLC
     8843 Greenbelt Road, Suite 299,
     Greenbelt, Maryland 20770
     Tel: (301) 924-4400
     Fax: (240) 627-4186
     Email: brett@BankruptcyLawMaryland.com

             About Iglesia de Dios Pentecostes

Iglesia de Dios Pentecostes is a pentecostal church in College
Park, Maryland.

Iglesia de Dios Pentecostes, Mision el Buen Samaritano filed its
voluntary petition for relief under Chapter 11 of the Bankruptcy
Code (Bankr. D. Md. Case No. 24-14088) on May 13, 2024. The
petition was signed by Juan M. Flores as pastor/president. At the
time of filing, the Debtor estimated $5,829,100 in assets and
$3,569,268 in liabilities.

Michael A. Ostroff, Esq. at Montero Law Group, LLC represents the
Debtor as counsel.


IGLESIA DEL DIOS: Katharine Clark Named Subchapter V Trustee
------------------------------------------------------------
The U.S. Trustee for Region 6 appointed Katharine Battaia Clark of
Thompson Coburn, LLP as Subchapter V trustee for Iglesia Del Dios
Seagoville, Inc.

Ms. Clark will be paid an hourly fee of $525 for her services as
Subchapter V trustee and will be reimbursed for work-related
expenses incurred.

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

The Subchapter V trustee can be reached at:

     Katharine Battaia Clark
     Thompson Coburn, LLP
     2100 Ross Avenue, Ste. 3200
     Dallas, TX 75201
     Office: 972-629-7100
     Mobile: 214-557-9180
     Fax: 972-629-7171
     Email: kclark@thompsoncoburn.com

                 About Iglesia Del Dios Seagoville

Iglesia Del Dios Seagoville, Inc. filed its voluntary Chapter 11
petition (Bankr. N.D. Texas Case No. 24-31325) on May 6, 2024, with
to $50,000 in assets and $100,001 to $500,000 in liabilities.

Andrew B. Nichols, Esq., at the Law Office of Andrew B. Nichols
represents the Debtor as bankruptcy counsel.


ILLINOIS INSTITUTE: Moody's Affirms 'Ba2' Issuer & Debt Ratings
---------------------------------------------------------------
Moody's Ratings has revised Illinois Institute of Technology's
(Illinois Tech) outlook to stable from negative and affirmed its
Ba2 issuer and debt ratings. The bonds were issued through the
Illinois Finance Authority. Illinois Tech had $216 million of debt
outstanding as of May 31, 2023.

The revision of the outlook to stable reflects Moody's expectations
of improved operating performance in fiscal 2024 with the potential
for further improvement in fiscal 2025, general maintenance of
wealth and liquidity, and prospects for continued growth in student
charges. While Illinois Tech will report an operating deficit in
fiscal 2024, the university will likely be cash flow positive on a
Moody's adjusted basis. However, an 8.5% endowment draw in fiscal
2024 continues to highlight the need for extraordinary reliance on
reserves to support debt service and capital needs. Management
expects to be in compliance with its bank covenants in fiscal 2024
and anticipates receiving extensions on its lines of credit through
2025.

RATINGS RATIONALE

The Ba2 issuer rating reflects Illinois Tech's sound overall wealth
and prospects for continued enrollment and student charges growth
given its good regional brand, STEM focus and urban location. Full
time equivalent (FTE) enrollment grew 7.7% in fall 2022 and 18.6%
in fall 2023, driven largely through its graduate offerings.
Enrollment increases are well-rounded with growth in international
students, online and campus based offerings. While an approximate
25% increase in net student charges in fiscal 2024 will fuel a
substantial improvement in operating performance, the continuation
of deficit operations will keep debt service coverage below 1x.
Based on current applications and other key metrics, management
anticipates further growth in fiscal 2025 net student charges.
However, a still highly competitive student market and challenging
demographic environment may constrain the university from achieving
its near term enrollment targets. Estimated fiscal 2024 net tuition
per student of $20,030 is an improvement over fiscal 2023 but
continues to highlight the competitive student market and pricing
power challenges.

The university's debt structure, which includes reliance on working
capital lines of credit and includes various covenants, adds credit
risk. Management expects to be in compliance with its debt service
coverage covenant in fiscal 2024, which is currently tested
monthly. Further, the university must maintain total cash and
investments, including funds held in trust, of at least $260
million. If the covenants are missed and waiver from the bank is
not received, the outstanding principal and interest can be
accelerated, which could also trigger acceleration of the
outstanding Series 2019 bonds. The university is reliant on more
frequent extensions of its lines of credit that, if not renewed,
would further stress the university's liquidity position.

The Ba2 revenue bond rating reflects the credit characteristics
associated with the issuer rating and the unsecured general
obligation nature of the payment obligation.

RATING OUTLOOK

The stable outlook reflects Moody's expectations for improvement in
operating performance in fiscal 2024 with generally stable wealth
and liquidity. This alleviates some of the pressure on bank
covenants and acceleration risk. It also incorporates expectations
for further progress on student charge growth in fiscal 2025 with
the potential for incremental strengthening of margins.

FACTORS THAT COULD LEAD TO AN UPGRADE OF THE RATINGS

-- Sustained improvement in operating performance, with at least
2x debt service coverage and progress towards breakeven operating
performance

-- Material and lasting growth in the university's total wealth
and unrestricted liquidity
FACTORS THAT COULD LEAD TO A DOWNGRADE OF THE RATINGS

-- Inability to maintain momentum in enrollment and student
demand, evidenced by failure to grow net tuition revenue in excess
of expense growth in fiscal 2025

-- With expectations of being cash flow positive in fiscal 2024 on
a Moody's adjusted basis, inability to make incremental progress in
fiscal 2025 with lower reliance on supplemental endowment draws

-- Material decline in unrestricted liquidity  

-- Escalation of debt structure risks, including inability to
obtain waivers in the event a missed covenant or inability to renew
lines of credit

LEGAL SECURITY

Illinois Tech's outstanding bonds are unsecured general obligations
of the university.

PROFILE

Illinois Institute of Technology (Illinois Tech) is a private,
not-for-profit university located in Chicago, IL. In fiscal 2023,
Illinois Tech generated operating revenue of approximately $256
million (Moody's adjusted) and enrolled 7,518 full-time equivalent
(FTE) students as of fall 2023.

METHODOLOGY

The principal methodology used in these ratings was Higher
Education Methodology published in August 2021.


IMMANUEL SOBRIETY: No Patient Care Concern, 5th PCO Report Says
---------------------------------------------------------------
Tamar Terzian, the court-appointed patient care ombudsman, filed
with the U.S. Bankruptcy Court for the Central District of
California her fifth report for the period Jan. 11 to April 30,
2024 regarding Immanuel Sobriety Inc.'s healthcare facility.

The PCO physically conducted visits to the facilities in addition
to verification of licensing, staffing and assuring compliance with
Department of Health Care Services. She observed generally at each
location that all medication was properly labeled and stored for
the participants. For each location there is a designated staff
area that had the medication and files for each participant.

The PCO finds that all medication logs at Facility 1 - Male Detox
Facility are properly maintained by staff and executed by staff
after supervising the participants taking of the medication. The
safety binders are properly updated, and the office was locked only
available for staff. The medications are properly labeled with two
participants only on medication.

Ms. Terzian observe two participants during her visit at Facility 4
- Female Detox Facility. Medication was properly labeled and stored
with only access by the staff but no medications are on this site
as the participants have no medication needs. The PCO reviewed
medication log and file for each participant. She reviewed
medication log and files for each participant. All cleaning
supplies are properly locked. The attached garage has new sofas,
game table and work out area. No concerns noted.

The PCO visited Facility 9 - Sober Living with three participants
present. The home was clean and fully supplied in the kitchen for
participants to prepare their own meals. All exits and emergency
signs were properly placed. The participants at this location have
regular jobs and during the visit were preparing to leave for work.
There is a large outdoor space where participants can spend time.
There was no medication on site. No concerns noted.

A copy of the ombudsman report is available for free at
https://urlcurt.com/u?l=2nVnGi from PacerMonitor.com.

The ombudsman may be reached at:

      Tamar Terzian, Esq.
      Terzian Law Group
      1122 E. Green Street
      Pasadena, CA 91106
      Telephone: (818) 242-1100
      Facsimile: (818) 242-1012
      Email: tterzian@terzlaw.com

                      About Immanuel Sobriety

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

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

Judge Wayne Johnson oversees the case.

The Law Office of Crystle J. Lindsey represents the Debtor as legal
counsel.

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


INCA ONE: OCIM to Foreclose on Security Following Default
---------------------------------------------------------
OCIM Metals and Mining SA disclosed that on May 23, 2024, pursuant
to the provisions of the Bankruptcy and Insolvency Act (Canada), it
delivered a Notice of Intention to Enforce Security in the
prescribed form to Inca One Gold Corp., Chala One S.A.C. and
Corizona One S.A.C.

OCIM and the Obligors are parties to the Gold Loan Agreement dated
August 6, 2021, as amended and assigned from time to time. At the
request of the Obligors, the Agreement was amended and the
obligations of the Obligors extended as of April 29, 2022, October
14, 2022, March 30, 2023, November 27, 2023 and February 28, 2024.

The Obligors failed to meet their repayment obligations under the
Agreement by failing to deliver the amount of gold owed on March
28, 2024 as required by the Loan Agreement. As of March 28, 2024,
the Obligors owed OCIM 4,124.4 ounces of gold, which using the XAU
LBMA AM fixing of May 23, 2024 is a USD equivalent amount of
US$9,741,008.00. OCIM issued a notice of default to the Obligors,
dated April 8, 2024, after discussions with the Obligors failed to
reach an acceptable restructuring. That notice confirmed to the
Obligors that they were in default of their obligations under the
Loan Agreement. OCIM delivered a further notice of default to the
Obligors on May 23, 2024.

OCIM has registered security registrations in place over the
Obligors, both in British Columbia where Inca One is headquartered,
and in Peru where Chala and Corizona are headquartered and operate.
A share pledge over all of the shares of Chala and another over all
of the shares of Corizona were granted in favour of OCIM on October
14, 2022 by the shareholders of those entities in favour of OCIM as
security for the Obligors' obligations under the Agreement.

The Share Pledges provide that upon an event of default under the
Agreement, OCIM can exercise its rights and immediately take
ownership of the pledged shares of Corizona and Chala for purposes
of Canadian law. OCIM provided such notice to the Obligors on May
23, 2024 and for Canadian law purposes now owns 100% of the shares
of Chala and Corizona.

OCIM also is a secured creditor with respect to certain assets of
Inca One, Chala and Corizona.

OCIM remains committed to recovery of the amounts owned to it under
the Agreement.

                About Inca One Gold Corp.

Inca One Gold Corp (TSXV:INCA, OTCQB:INCAF) is a Canadian based
gold producer operating two permitted, fully integrated, gold
mineral processing facilities in Peru. The Company is led by an
experienced and capable management team that has established Inca
One as a trusted leader in its 10 years of servicing permitted
Artisanal and Small-scale Gold Miners (ASGM).



INDY NATIONAL: Voluntary Chapter 11 Case Summary
------------------------------------------------
Debtor: Indy National Leasing LLC
        11734 W US Hwy 24
        Wolcott, IN 47995

Chapter 11 Petition Date: May 31, 2024

Court: United States Bankruptcy Court
       Northern District of Indiana

Case No.: 24-40138

Debtor's Counsel: Weston E. Overturf, Esq.
                  KROGER, GARDIS & REGAS, LLP
                  111 Monument Circle
                  Suite 900
                  Indianapolis, IN 46204
                  Tel: 317-777-7443

Estimated Assets: $0 to $50,000

Estimated Liabilities: $10 million to $50 million

The petition was signed by Stefan Trifan as sole member.

The Debtor failed to attach 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/Y3P3MAY/Indy_National_Leasing_LLC__innbke-24-40138__0001.0.pdf?mcid=tGE4TAMA


INSPIREMD INC: Signs $17M Stock Purchase Deal With Piper Sandler
----------------------------------------------------------------
InspireMD, Inc. disclosed in a Form 8-K filed with the Securities
and Exchange Commission that on May 31, 2024, it entered into an
Equity Distribution Agreement with Piper Sandler & Co., as sales
agent, pursuant to which the Company may offer and sell, from time
to time, at its option, through or to Piper Sandler shares of the
Company's common stock, $0.0001 par value per share.  Pursuant to
the prospectus supplement relating to the Offering, dated as of May
31, 2024, the Company may offer and sell up to $17,000,000 of
Shares.

Any Shares to be offered and sold under the Distribution Agreement
will be issued and sold pursuant to the Company's Registration
Statement on Form S-3 (File No. 333-265409), filed with the SEC on
June 3, 2022, and declared effective by the SEC on June 14, 2022,
and the related prospectus contained therein, as supplemented by
the Prospectus Supplement, by any method permitted by law deemed to
be an "at the market offering" as defined in Rule 415(a)(4)
promulgated under the Securities Act of 1933, as amended, and,
subject to the terms of any placement notice under the Distribution
Agreement, Piper Sandler may also sell Shares in negotiated
transactions at market prices prevailing at the time of sale or at
prices related to such prevailing market prices and/or any other
method permitted by law, subject to the prior written consent of
the Company.

Subject to the terms of the Distribution Agreement, Piper Sandler
will use its commercially reasonable efforts consistent with its
normal trading and sales practices and applicable state and federal
laws, rules and regulations and the rules of The Nasdaq Capital
Market to sell the Shares from time to time, based upon the
Company's instructions (including any price, time or size limits or
other customary parameters or conditions the Company may impose).
The Company cannot provide any assurances that it will issue any
Shares pursuant to the Distribution Agreement.  The Company will
pay Piper Sandler a commission at a fixed rate of 3.0% of the
aggregate gross proceeds from each sale of the Shares under the
Distribution Agreement.  The Company has agreed to provide Piper
Sandler with customary indemnification rights with respect to
certain liabilities, including liabilities under the Securities Act
and the Securities Exchange Act of 1934, as amended.

The Company currently intends to use any net proceeds from the
Offering for our operations, including, but not limited to,
research and development, sales and marketing, and working capital
and other general corporate purposes, and any other purposes that
may be stated in any future prospectus supplement.

As previously disclosed, on June 3, 2022, the Company entered into
a Sales Agreement with A.G.P./Alliance Global Partners, as sales
agent, with respect to the issuance and sale of up to $8,313,000 of
Shares, from time to time in an "at the market offering" registered
pursuant the Company's Registration Statement.

Effective as of May 31, 2024, the Company terminated (i) the AGP
Sales Agreement and (ii) the Prior ATM Offering.  The Company is
not subject to any termination penalties related to the termination
of the AGP Sales Agreement.  The Company did not sell any shares of
common stock pursuant to the AGP Sales Agreement.  As a result of
the termination of the AGP Sales Agreement, the Company will not
offer or sell any shares under the Prior ATM Offering.

                          About InspireMD

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

InspireMD reported a net loss of $7.03 million for the three months
ended March 31, 2024.  InspireMD reported a net loss of $19.92
million in 2023, a net loss of $18.49 million in 2022, a net loss
of $14.92 million in 2021, a net loss of $10.54 million in 2020,
and a net loss of $10.04 million in 2019.


JAMBYS INC: Seeks to Hire Finley Group as Financial Advisor
-----------------------------------------------------------
Jambys, Inc. and its affiliates seek approval from the U.S.
Bankruptcy Court for the District of Delaware to hire The Finley
Group as their financial advisor.

The firm will render these services:

   -- in collaboration with management and other advisors, review
the Debtors' developed financial cash flow model and forecast to
assess the cash requirements to sustain the Debtors through their
reorganization;

   -- modify the cash flow model to be used as a cash collateral
budget or DIP financing budget in conjunction with a bankruptcy
filing;

   -- assist the Debtors to develop and implement a plan to meet
the reporting requirements necessary to support a bankruptcy filing
-- both the initial reporting, such as SOFA and schedule forms, as
well as the ongoing periodic reporting such as Monthly Operating
Reports, and lender reports;

   -- provide advice and analysis on the business merits of various
restructuring options;

   -- provide court testimony during the pendency of the proceeding
as deemed appropriate by Debtors' insolvency counsel;

   -- assist the Debtors and their other professionals in
negotiations with lenders, creditors, and other parties in interest
as required to seek a consensual plan of reorganization and timely
exit from the bankruptcy proceeding;

   -- assist the Debtors with lender and court reporting
requirements required during the bankruptcy filing; and

   -- assist with such other matters as may be requested that fall
within Finley's expertise and that are mutually agreeable.

The firm will be paid at these hourly rates:

     Managing Directors    $475 to $575
     Senior Directors      $400 to $475
     Directors             $325 to $400
     Associates            $200 to $325

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

Finley received a payment of $5,000 on April 30, 2024 as an advance
fee.

Matthew W. Smith, a managing member at Finley Group, disclosed in a
court filing that the firm is a "disinterested person" as the term
is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Matthew W. Smith
     Finley Group
     212 South Tryon Street, Suite 1050
     Charlotte, NC 28202
     Tel: (704) 375-7542

         About Jambys Inc.

Jambys, Inc. offers super-soft unisex apparel designed for maximum
comfort at home.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Del. Lead Case No. 24-10913) on April
30, 2024. In the petition signed by John Ambrose, president and
co-chief executive officer, the Debtor disclosed $1,217,218 in
assets and $6,826,170 in liabilities.

Judge Karen B. Owens oversees the case.

Pashman Stein Walder Hayden, P.C. represents the Debtor as legal
counsel.


JAMBYS INC: Seeks to Hire Pashman Stein as Bankruptcy Counsel
-------------------------------------------------------------
Jambys, Inc. and its affiliates seek approval from the U.S.
Bankruptcy Court for the District of Delaware to hire Pashman Stein
Walder Hayden, P.C. as bankruptcy counsel.

The firm will render these services:

    (a) perform all necessary services as the Debtors' bankruptcy
counsel;

    (b) take all necessary actions to protect and preserve the
Debtors' estate during these Chapter 11 cases;

    (c) prepare legal papers;

    (d) counsel the Debtors with regard to their rights and
obligations;

    (e) coordinate with the Debtors' other professionals in
representing them in connection with these cases; and

    (f) perform all other necessary or requested legal services.

The firm will be paid at these hourly rates:

     Partners               $560 - $900
     Of Counsel             $520 - $800
     Special Counsel        $700 - $700
     Counsel                $405 - $655
     Associates             $360 - $520
     Paraprofessionals      $340 - $360

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

Pashman received payments of $65,000, and $10,000 on April 11, 2024
and April 23, 2024, respectively, all of the foregoing as an
advance fee for services to be rendered and expenses to be incurred
in connection with its representation of the Debtor.

Joseph Barsalona II, Esq., a partner at Pashman, disclosed in a
court filing that the firm is a "disinterested person" pursuant to
Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Joseph C. Barsalona II, Esq.
     Pashman Stein Walder Hayden, P.C.
     1007 North Orange Street, 4th Floor, Suite 183
     Wilmington, DE 19801
     Telephone: (302) 592-6496
     Email: jbarsalona@pashmanstein.com

         About Jambys Inc.

Jambys, Inc. offers super-soft unisex apparel designed for maximum
comfort at home.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Del. Lead Case No. 24-10913) on April
30, 2024. In the petition signed by John Ambrose, president and
co-chief executive officer, the Debtor disclosed $1,217,218 in
assets and $6,826,170 in liabilities.

Judge Karen B. Owens oversees the case.

Pashman Stein Walder Hayden, P.C. represents the Debtor as legal
counsel.


JEMORRIS VENTURES: Frances Smith Named Subchapter V Trustee
-----------------------------------------------------------
The U.S. Trustee for Region 6 appointed Frances Smith, Esq., at
Ross, Smith & Binford, PC, as Subchapter V trustee for JEMorris
Ventures, LLC.

Ms. Smith will be paid an hourly fee of $475 for her services as
Subchapter V trustee and will be reimbursed for work-related
expenses incurred.  

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

The Subchapter V trustee can be reached at:

     Frances A. Smith, Esq.
     Ross, Smith & Binford, PC
     700 N. Pearl Street, Ste. 1610
     Dallas, TX 75201
     Phone: 214-593-4976
     Fax: 214-377-9409
     Email: frances.smith@rsbfirm.com

                      About JEMorris Ventures

JEMorris Ventures, LLC, a company in Buffalo Gap, Texas, filed
Chapter 11 petition (Bankr. N.D. Texas Case No. 24-41590) on May 7,
2024, with $1 million to $10 million in both assets and
liabilities. Joel Morris, managing member, signed the petition.

Judge Edward L. Morris presides over the case.

Marilyn D. Garner, Esq., at the Law Office of Marilyn D. Garner
represents the Debtor as legal counsel.


JERRY HARVEY: Unsecured Creditors to Split $2.5M in 5 Years
-----------------------------------------------------------
Jerry Harvey Audio LLC filed with the U.S. Bankruptcy Court for the
Middle District of Florida a Disclosure Statement describing Plan
of Reorganization dated May 13, 2024.

The Debtor is a Nevada limited liability company originally formed
in September 2007. The Debtor is registered as a foreign limited
liability company in Florida and operates under the registered
fictitious name JH Audio.

The Debtor is a leading innovator and manufacturer of hand crafted
in-ear monitors ("IEMs"). The company was founded by Jerry Harvey,
an American sound engineer and pioneer of IEMs. As Van Halen's
monitor engineer in the 1990's, Jerry was presented with a
challenge to find technology that would work for drummer Alex Van
Halen. He began to investigate and then to innovate.

Since the Petition Date, the Debtor has been analyzing its
operations with a focus on reducing operating expenses and
streamlining its day-to-day operations. As part of that analysis,
the Debtor determined that its location in London, UK was no longer
necessary nor essential to its reorganization. Accordingly, the
Debtor filed a motion seeking authority to reject the London lease
effective as of January 31, 2024, which was granted by the
Bankruptcy Court.

During the course of this chapter 11 proceeding, the Debtor engaged
in significant negotiations and mediation with its largest
creditor, Central Bank. Through those efforts, the Debtor and
Central Bank reached a resolution which is embodied in the
Settlement Agreement. Based on the resolution reached with Central
Bank, the Debtor has been able to formulate its plan forward for a
successful reorganization.

To emerge from Chapter 11, the Debtor intends to continue to
streamline its production and promote its new product lines. To
fund its Plan, the Debtor will utilize existing cash on hand and
funds generated through ongoing operations.

The Plan contemplates the emergence of the Reorganized Debtor and
designates 16 separate Classes of Claims and Interests. The Plan
provides for payment of Allowed Secured Claims in Classes 1 through
14 in full, over time. Allowed General Unsecured Claims in Class 15
shall be paid pro rata from the Debtor's operational revenues over
time.

In addition, the Plan further provides that the respective Holders
of Allowed Administrative Claims, Allowed Priority Claims, and
Allowed Priority (Non-Real Estate) Tax Claims will be paid in full
on the Effective Date or in accordance with the treatment specified
herein. The Allowed Interests in Class 16 will be revested and held
100% by Jerry Harvey upon the Effective Date.

Class 15 consists of all Allowed General Unsecured Claims against
the Debtor. The Debtor estimates the total amount of the Allowed
Class 15 General Unsecured Claims, excluding insiders, to be
approximately $6,800,000.00. In full satisfaction of the Allowed
Class 15 General Unsecured Claims, each Holder of an Allowed Class
15 General Unsecured Claim shall receive a pro rata share of
$2,500,000 paid over five years at 6.5% interest with a 20-year
amortization and a 5-year balloon.

Payments during the 5-year term shall be made quarterly on the 1st
day of each fiscal quarter, with payments commencing on the later
of 1st fiscal quarter following the latter of: (a) the Effective
Date; or (b) if the claim does not become allowed prior to the
Effective Date, the date the Allowed amount of such Class 15
General Unsecured Claim is determined by Final Order of the
Bankruptcy Court. The balloon payment due at the end of the 5- year
term shall be made on the 1st day of the calendar following the
final quarterly payment. In the event of a conversion and
liquidation, there would be likely no distributions to Holders of
Allowed Class 15 General Unsecured Claims because the secured debts
encumbering the Debtor's Property far exceed the value of the
Property. Class 15 is Impaired.

Class 16 consists of all equity and membership interests currently
issued or authorized in the Debtor, 100% of which are held by Jerry
Harvey. On the Effective Date, all existing interests in the Debtor
shall continue into the Reorganized Debtor in the same proportions
of such equity interests as they were held as of the Petition Date.
No distributions will be made to equity security holders until the
distributions to Class 15 have been made. Class 16 is Unimpaired.

The Plan contemplates that the Reorganized Debtor will continue to
operate by increasing its revenues, reducing its operating and
legal expenses, and restructuring its debt obligations. The
Reorganized Debtor anticipates its post-confirmation operations
will generate sufficient revenues to make the plan payments.
Payments required under the Plan will be funded by operational
revenues.

A full-text copy of the Disclosure Statement dated May 13, 2024 is
available at https://urlcurt.com/u?l=LHKzOZ from PacerMonitor.com
at no charge.

Counsel for the Debtor:

     R. Scott Shuker, Esq.
     Lauren L. Stricker, Esq.
     SHUKER & DORRIS, P.A.
     121 S. Orange Avenue, Suite 1120
     Tel: (407) 337-2060
     Fax: (407) 337-2050
     Email: rshuker@shukerdorris.com

                  About Jerry Harvey Audio LLC

Jerry Harvey Audio LLC manufactures JH Audio in-ear monitors. JH
Audio offers IEMs handcrafted from exotic materials such as Carbon
Fiber, Titanium, and polished Stainless Steel.

Jerry Harvey Audio LLC filed its voluntary petition for relief
under Chapter 11 of the Bankruptcy Code (Bankr. M.D. Fla. Case No.
23-05279) on Dec. 11, 2023. The petition was signed by Jerry J.
Harvey, II, as manager. At the time of filing, the Debtor estimated
$1 million to $10 million in both assets and liabilities.

Judge Tiffany P. Geyer oversees the case.

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


JP INTERMEDIATE: $288.2MM Bank Debt Trades at 88% Discount
----------------------------------------------------------
Participations in a syndicated loan under which JP Intermediate B
LLC is a borrower were trading in the secondary market around 11.6
cents-on-the-dollar during the week ended Friday, May 31, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $288.2 million Term loan facility is scheduled to mature on
November 22, 2027.  The amount is fully drawn and outstanding.

JP Intermediate B, LLC retails vitamins and nutritional
supplements.



KIDKRAFT INC: Cavazos Hendricks Represents Walmart & Proterra
-------------------------------------------------------------
The law firm of Cavazos Hendricks Poirot, P.C., filed a verified
statement pursuant to Rule 2019 of the Federal Rules of Bankruptcy
Procedure to disclose that in the Chapter 11 case of KidKraft Inc.,
the firm represents:

1. Walmart (Vendor); and
2. Proterra Properties, Inc. (Landlord)

Walmart and Proterra are each a contract creditor of the Debtor and
Cavazos Hendricks represents each of these clients individually.
The Parties do not constitute a committee of any kind.

Each of the Parties have consented to multiple representation by
Cavazos Hendrick in the case of KidKraft Inc.

Attorneys for Proterra Properties:

     Charles B. Hendricks, Esq.
     CAVAZOS HENDRICKS POIROT, P.C.
     Suite 570, Founders Square
     900 Jackson Street
     Dallas, TX 75202
     Direct Dial: (214) 573-7302
     Email: chuckh@chfirm.com

                        About KidKraft

KidKraft, Inc., manufactures and sells wooden toys and furniture.
The Company offers easels, puzzles, dollhouses, tables, chairs, and
toddler beds.

KidKraft, Inc. filed its voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (N.D. Tex. Case No. Bankr.
24-80045) on May 10, 2024, listing $100,000,001 to $500 million in
both assets and liabilities.

Judge Michelle V Larson presides over the case.

Matthew David Struble, Esq. at Vinson & Elkins represents the
Debtor as counsel.


KIDWELL GROUP: Seeks to Hire Ave Maria Law as Litigation Counsel
----------------------------------------------------------------
The Kidwell Group, LLC seeks approval from the U.S. Bankruptcy
Court for the Middle District of Florida to hire Ave Maria Law
Center as its special litigation counsel.

The firm will represent the Debtor pertaining to:

     1) Breach of Contract Claims as it relates to the six pending
actions in State Court that were filed prior to April 25, 2024;
and

     2) A presuit global settlement between Debtor and Typtap
Insurance Company and Homeowners Choice Property & Casualty
Insurance Company Inc. for Debtor's existing claims against the
same.

The firm will be paid as follows:

  -- A contingency fee of 33 and 1/3 percent of the gross amount
recovered in the six breach of contract cases in addition to costs
of said lawsuits advanced; and

-- A contingency fee of 20 percent for Global Settlement of all
outstanding claims against TypTap Insurance Company and Homeowners
Choice Property & Casualty Insurance Company.

Ave Maria Law Center is a "disinterested person" as defined within
Sec. 101(14) of the Bankruptcy Code, according to court filings.

The firm can be reached through:

     Raymond Christopher, Esq.
     Ave Maria Law Center
     5072 Annunciation Cir Ste 328
     Ave Maria, FL 34142
     Phone: (855) 729-2474

                About The Kidwell Group

The Kidwell Group, LLC sought protection under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. M.D. Fla. Case No. 24-02024) on April
25, 2024. In the petition signed by Richard L. Kidwell, manager,
the Debtor disclosed up to $50 million in assets and up to $1
million in liabilities.

Justin M. Luna, Esq., at Latham Luna Eden & Beaudine LLP,
represents the Debtor as legal counsel.


LASERSHIP INC: $455MM Bank Debt Trades at 21% Discount
------------------------------------------------------
Participations in a syndicated loan under which Lasership Inc is a
borrower were trading in the secondary market around 79.1
cents-on-the-dollar during the week ended Friday, May 31, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $455 million Term loan facility is scheduled to mature on May
7, 2029.  The amount is fully drawn and outstanding.

LaserShip is a regional last-mile delivery company that services
the Eastern and Midwest United States. Founded in 1986, LaserShip
is based in Vienna, Virginia, and has sorting centers in New
Jersey, Ohio, North Carolina, and Florida.


LIVINGSTON TOWNSHIP: Seeks to Sell Property to KOA for $575K
------------------------------------------------------------
Livingston Township Fund One, LLC asked the U.S. Bankruptcy Court
for the Southern District of Mississippi for approval to sell its
real property to KOA Properties, LLC.

The property is a cooking school building located at 1030 Market
St., Flora, Miss.

KOA offered $575,000 for the property, which is being sold "free
and clear" of liens, Livingston said in a motion filed in court.

Bank of Montgomery, which has a deed of trust on the property, will
be paid from the proceeds of the sale after payment of sale costs,
taxes and other charges.

The sale motion is on the court's calendar for June 18.

                About Livingston Township Fund One

Livingston Township Fund One, LLC filed a petition under Chapter
11, Subchapter V of the Bankruptcy Code (Bankr. S.D. Miss. Case No.
23-02573) on Nov. 6, 2023, with $1 million to $10 million in both
assets and liabilities. Craig Geno, Esq., at the Law Offices of
Craig M. Geno, PLLC serves as Subchapter V trustee.

Judge Jamie A. Wilson oversees the case.

The Debtor tapped The Rollins Law Firm, PLLC, Steven H. Smith, PLLC
and Eileen N. Shaffer, Esq., a practicing attorney in Jackson,
Miss., as bankruptcy counsels; and Jernigan Copeland Attorneys,
PLLC as special counsel. Phillips & Company is the Debtor's
accountant.


LOGIX HOLDING: Moody's Cuts CFR to Caa3 & First Lien Debt to Caa2
-----------------------------------------------------------------
Moody's Ratings downgraded the Corporate Family Rating of Logix
Holding Company, LLC, a fiber-based network infrastructure
operator, to Caa3 from Caa2. Moody's also downgraded the
Probability of Default Rating to Caa3-PD from Caa2-PD and the first
lien senior secured bank credit facility rating to Caa2 from Caa1.
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 financial leverage and
persistently negative free cash flow make the debt structure
unsustainable absent a meaningful earnings improvement. The
maturities of the first lien term loan in December 2024, second
lien term loan due April 2025 (not rated), and seller note due June
2025 (not rated) provide limited time to execute an operational
turnaround, elevating the risk of a restructuring. 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 its private equity sponsor, Astra
Capital Management.

Operating performance challenges over the past few years have
resulted in declining revenue, elevated financial leverage and weak
liquidity. The increase in floating interest rates is also
contributing to persistently negative free cash flow. Moody's
projects mid-to-high single digit percentage annual revenue
declines to continue over the next 12 months. The company undertook
several cost savings initiatives, including colocation
decommissions, network cost reductions, proactively managing
resources, and optimizing the organizational structure, which may
contribute to some EBITDA growth. However, Moody's believes any
EBITDA growth will not be sufficient to offset the increase of
paid-in-kind interest from the second lien term loan and seller
note, contributing to increased financial leverage over the next 12
months.

RATINGS RATIONALE

Logix's Caa3 CFR reflects its high financial leverage of 14.3x as
of March 31, 2024 and earnings and cash flow pressure from
continued weak operating performance. Logix's free cash flow has
been consistently negative since 2022, including negative $14
million in the LTM period ending March 31, 2024. The high interest
burden will likely keep free cash flow at weak or negative levels
over the next 12 months, creating a challenge to addressing 2024
and 2025 maturities, leading to elevated default risk. Logix's
credit profile is also constrained by its small scale and weak
market position. With low cash balances, no material alternate
liquidity sources, high capex requirements to support growth and
limited operating cash flow, the company has a weak liquidity
profile. Logix operates primarily in Texas, a very large and
growing market for commercial broadband, but is challenged by
strong competition evidenced by persistently falling revenues.
Given its weak liquidity position, the company has limited ability
to pursue growth opportunities or defend its base. Nevertheless,
Logix's credit profile benefits from subscription-based business
model with contracted recurring revenues that provides a degree of
visibility despite high, but declining, churn, the strong demand
for broadband and fiber services, and large number of on-net
customers. The company also benefits from the cash equity support
provided by its sponsor.

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

Moody's expects Logix to operate with weak liquidity over the next
12 to 18 months. The $3 million of cash as of March 31, 2024 and
Moody's projection for negative free cash flow will be insufficient
to fund the $175 million first lien senior secured term loan
maturity in December 2024. Logix does not have a revolving credit
facility, but the sponsor has provided equity contributions to
provide liquidity support.

The first lien credit facility is subject to a senior secured
leverage covenant of 5.45x tested June 30, 2024 that steps down to
5.2x on September 30, 2024 and each quarter ended thereafter. If
Logix does not complete a refinancing of its first and second lien
credit facilities on or prior to June 30, 2024, the senior secured
leverage covenant cannot exceed 4.5x for June 30, 2024 and each
quarter ended thereafter. As of March 31, 2024, Logix's senior
secured leverage was 5.16x. During the third quarter of 2023, the
sponsor provided an equity cure to maintain compliance with its
financial covenant. Logix can exercise the cure right in no more
than two fiscal quarters in each four consecutive fiscal quarter
period and no more than five fiscal quarters during the term of
term loan. The company previously exercised a cure right in the
third quarter of 2021. Logix's fiber assets are fully encumbered by
the bank facilities which require any sales proceeds to be applied
toward debt repayment.

The Caa2 rating on the first lien senior secured bank credit
facility reflects the probability of default of the company as
reflected in the Caa3-PD PDR, an average expected family recovery
rate of 50% at default given the mix of first lien, second lien and
unsecured debt and the particular instruments' priority of claim in
the capital structure. The company's first lien credit facility is
ranked above the second lien term loan (not rated) and the
subordinated seller note (not rated). Both the second lien term
loan and the seller note provide loss absorption to the first lien
credit facility, lifting the first lien instruments one notch above
the CFR.

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 financial leverage.
These factors are weakening liquidity and will likely create
challenges for Logix to address the approaching maturities
including the first lien term loan that matures in December 2024
and the second lien term loan that matures in April 2025.

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

The 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.

The 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 Communications
Infrastructure published in February 2022.

Headquartered in Houston, Texas, Logix is a fiber-based network
infrastructure operator. Logix provides fiber-based data, internet
and voice services to enterprise customers in Texas and Oklahoma.
Logix connectivity platform interconnects nearly 100 third party
data centers across the state of Texas. Revenue for the LTM period
ended March 31, 2024 was $111 million.


LTL MANAGEMENT: Four Claimants Resign From Talc Committee
---------------------------------------------------------
The U.S. Trustee for Regions 3 and 9 disclosed in a court filing
the resignation of four members of the official committee of talc
claimants in the Chapter 11 case of LTL Management, LLC.

The four talc committee members are Tonya Whetsel as estate
representative of Brandon Whetsel; Kristie Doyle as estate
representative of Dan Doyle; Patricia Cook; and Randy Derouen.

As of May 29, the remaining members of the talc committee are:

     1. Rebecca Love

        Counsel:
        Michelle Parfitt, Esq.
        Ashcraft & Gerel, LLP
        1825 K Street, NW, Suite 700
        Washington, DC 20006
        Tel: (202) 783-6400
        Email: mparfitt@ashcraftlaw.com

     2. Blue Cross Blue Shield of Massachusetts

        Counsel:
        Elizabeth Carter, Esq.
        Hill Carter Franco Cole & Black, PC
        425 Perry Street
        Montgomery, AL 36104
        Tel: (334) 386-4337
        Email: ecarter@hillhillcarter.com

     3. Sue Sommer-Kresse

        Counsel: Daniel Lapinski, Esq.
        Motley Rice, LLC
        210 Lake Drive East, Suite 101,
        Cherry Hill, NJ 08002
        Tel: (856) 382-4670
        Email: dlapinski@motleyrice.com

     4. April Fair

        Counsel:
        Mark Robinson, Jr., Esq.
        Robinson Calcagnie, Inc.
        19 Corporate Plaza Drive
        Newport Beach, CA 92660
        Tel: (949) 720-1288
        Email: mrobinson@robinsonfirm.com

     5. William Henry as estate representative of Debra Henry

        Counsel:
        Christopher Tisi, Esq.
        Levin Papantonio Rafferty
        316 S Baylen Street, Suite 600
        Pensacola, FL 32502
        Tel: (850) 435-7000
        Email: ctisi@levinlaw.com

     6. Alishia Landrum

        Counsel:
        Leigh O'Dell, Esq.
        Beasley Allen Law Firm
        P.O. Box 4160
        Montgomery, AL 36103
        Tel: (800) 898-2034
        Email: leigh.odell@beasleyallen.com

     7. Brandi Carl

        Counsel:
        Richard Golomb, Esq.
        Golomb Spirt Grunfeld
        1835 Market Street, Suite 2900
        Philadelphia, PA 19103
        Tel: (215) 985-9177
        Email: rgolomb@golomblegal.com

                       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 January 30, 2023, a panel of the Third Circuit issued an opinion
directing this 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
dame 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 the new filing, J&J said it has agreed to contribute up to a
present value of $8.9 billion, payable over 25 years, to resolve
all the current and future talc claims, which is an increase of
$6.9 billion over the $2 billion previously committed in connection
with LTL's initial bankruptcy filing in October 2021.  LTL also has
secured commitments from over 60,000 current claimants to support a
global resolution on these terms.


LUSSO APARTMENTS: Voluntary Chapter 11 Case Summary
---------------------------------------------------
Debtor: Lusso Apartments, LLC
        111 E Broadway
        #310
        Salt Lake City UT 84111

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

Chapter 11 Petition Date: May 31, 2024

Court: United States Bankruptcy Court
       District of Utah

Case No.: 24-22672

Judge: Hon. Peggy Hunt

Debtor's Counsel: Steven R. Paul, Esq.
                  NELSON, SNUFFER, DAHLE & POULSEN P.C.
                  10885 State Street
                  Sandy UT 84070
                  Tel: 801-576-1400
                  E-mail: spaul@nsdplaw.com

Estimated Assets: $10 million to $50 million

Estimated Liabilities: $10 million to $50 million

The petition was signed by Donovan Gilliland as manager.

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/EOZKJ6Y/Lusso_Apartments_LLC__utbke-24-22672__0001.0.pdf?mcid=tGE4TAMA


MADISON IAQ: S&P Ups ICR to 'B' Following Continued Deleveraging
----------------------------------------------------------------
S&P Global Ratings raised its ratings one notch on Madison IAQ LLC,
including its issuer credit rating to 'B', from 'B-'.

The stable outlook reflects S&P's forecast for modest EBITDA growth
and good free cash flow generation over the next year, resulting in
S&P Global Ratings-adjusted leverage in the mid-5x area, a level
that provides good cushion relative to our downside leverage
threshold.

S&P said, "We believe Madison IAQ will maintain the deleveraging
progress it achieved in 2023. Our forecast for S&P Global
Ratings-adjusted leverage follows significant deleveraging in
2023--to 5.9x on Dec. 31, 2023 from 7.6x a year prior. S&P Global
Ratings-adjusted EBITDA margin increased 510 basis points (bps),
despite declining revenue, resulting in lower leverage. This margin
growth was the result of lower restructuring expenses, and cost
efficiency actions taken over the past few years (such as improved
materials procurement, footprint optimization, and
value-engineering). The company's EBITDA margin also benefitted
from pricing actions. While we believe incremental cost out and
pricing actions will be more limited this year, we assume Madison
IAQ will achieve some continued margin benefits, leading to S&P
Global Ratings-adjusted EBITDA margin up about 50-100 bps in 2024,
even in a tepid revenue environment.

"We forecast 2024 revenue to be about flat.This incorporates our
assumption that volume in nonresidential verticals (which represent
around two-thirds of total revenue) will increase modestly,
supported by demand growth in end markets such as industrial and
data centers. However, we forecast this growth is largely offset by
our assumption that residential volumes will continue to be
pressured given the negative impact of destocking in distribution
channels, although we assume the impact will abate over the next
several months. Further, we assume residential volumes will
continue to be negatively affected by a demand pull-forward of home
remodel projects in 2021 and 2022, and the impact of higher
interest rates on consumers.

"We forecast free operating cash flow (FOCF) generation will be
sufficient to fund modest bolt-on acquisitions while continuing to
reduce leverage. We forecast unadjusted FOCF to decline this year,
to about $230 million from $278 million, because we assume working
capital will be a modest use of cash this year, (compared to about
a $60 million source in 2023), and capital expenditures (capex)
will increase to support the required transition to a lower global
warming potential (GWP) refrigerant. We assume the company builds
inventory and accounts receivables as it positions itself for
growth in certain end markets.

"Nevertheless, our forecast for FOCF is sufficient to fund modest
distributions to Madison IAQ's owners, (largely related to tax
payments), and required term loan amortization, with remaining
funds that could largely cover bolt-on acquisition spending. While
we do not incorporate acquisition spending in our forecast, we
believe the company would look to make acquisitions to expand its
product breadth over time. In a scenario where the company uses
cash for bolt-on acquisitions, we still expect S&P Global
Ratings-adjusted leverage would remain below our downside
threshold.

"The stable outlook reflects our forecast for modest EBITDA growth
and good free cash flow generation over the next year that will
translate to S&P Global Ratings-adjusted leverage in the mid-5x
area, a level that provides good cushion relative to our downside
leverage threshold.

"We could lower our ratings if S&P Global Ratings-adjusted leverage
is maintained above 7x. This would likely occur from some
combination of higher debt levels for acquisitions and
distributions, or persistently weaker earnings.

"We could raise our ratings if we expect S&P Global
Ratings-adjusted leverage were to be maintained under 5x, with
sufficient cushion to absorb potential modest underperformance, or
higher acquisition spending or distributions to the company's
parent."



MAJESTIC COACH: Unsecureds to Get 2 Cents on Dollar in Plan
-----------------------------------------------------------
Majestic Coach, LLC, filed with the U.S. Bankruptcy Court for the
Western District of Tennessee a Plan of Reorganization for Small
Business dated May 13, 2024.

The Debtor is an S corporation. Since 2019, the Debtor has been in
the business of trucking and transportation. The Debtor receives
referrals for short term transportation contracts from brokers
which comprises 99% of its business.

The Plan Proponent's financial projections show that the Debtor
will have projected disposable income of $300,000.00. The final
Plan payment is expected to be paid on June 1, 2029.

The Debtor has lately incurred expenses at least $10,000 monthly
over projections due to unforeseen costs which will not continue
during the period over the Plan. The Debtor's revenue has also
increased substantially over projections. Once these revenue gains
and costs are stabilized, the Debtor will maintain positive cash
flow for the life of the Plan.

Non-priority unsecured creditors holding allowed claims will
receive distributions, which the proponent of this Plan has valued
at approximately 20 cents on the dollar. This Plan also provides
for the payment of administrative and priority claims.

Class 3 consists of all non-priority unsecured claims:

     * Claim #3 Pinnacle Bank. Plan will pay $3,000.00 with a
monthly payment of $84.00 for 36 months beginning June 1, 2024.

     * Claim #2 Pinnacle Bank. Plan will pay $6,472.60 with a
monthly payment of $108.00 beginning June 1, 2024 ending June
2029.

     * Claim #4 Pinnacle Bank. Plan will pay $1,553.45 in 12
monthly payments of $129.45 until paid in full.

     * Claim #1 Capital One, N.A. Plan will pay $466.00 total in 12
monthly payments of $38.83 until paid in full.

     * Claim #7 American Express National Bn. Plan will pay $992.56
total in 12 monthly payments of $82.71 until paid in full.

     * Claim #10 Interstate Drop Yard. Plan will pay $200.00 total
in 12 monthly payments of $16.66 until paid in full.

     * Claim #5 Internal Revenue Service (unsecured non-priority
portion of claim). Plan will pay $385.00 total in 12 monthly
payments of $32.12 each until paid in full.

The Plan does not call for the distribution of funds to equity
security holders.

A full-text copy of the Plan of Reorganization dated May 13, 2024
is available at https://urlcurt.com/u?l=H0Bn3S from
PacerMonitor.com at no charge.

Attorney for the Debtor:

     Curtis D. Johnson, Jr., Esq.
     JOHNSON & JOHNSON, PC
     Suite 1002, 1407 Union Avenue
     Memphis, TN 38104
     Phone: (901) 725-7520
     Email: cjohnson@johnsonandjohnsonattys.com

                      About Majestic Coach

Majestic Coach, LLC, has been in the business of trucking and
transportation.

The Debtor sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. W.D. Tenn. Case No. 23-25926) on Dec. 5, 2023, with
$100,001 to $500,000 in both assets and liabilities.

Judge Denise E Barnett oversees the case.

Curtis D. Johnson, Jr., Esq., at the Law Office of Johnson and
Brown, P.C., is the Debtor's bankruptcy counsel.


MALLINCKRODT PLC: Reports First Quarter 2024 Financial Results
--------------------------------------------------------------
Mallinckrodt plc has reported its financial results for the first
quarter ended March 29, 2024

"Mallinckrodt had a strong start to the year, delivering
year-over-year growth in both net sales and Adjusted EBITDA as we
continued to advance our key business priorities," said Siggi
Olafsson, President and Chief Executive Officer. "In Specialty
Brands, we achieved net sales growth, driven by increasing Acthar
Gel sales as demand continued to stabilize and by meaningful
progress in our ongoing launch of Terlivaz(R), which is now focused
on appropriate early patient identification and further adoption.
We also began the rollout of our INOmax EVOLVE DS delivery system
and are pleased with early feedback on its features and benefits.
Additionally, we are excited about the expected launch of SelfJect
later this year and look forward to bringing this innovation to
patients. In the Specialty Generics segment, we reported our fifth
consecutive quarter of double-digit net sales growth. This
underscores our important role in meeting robust demand for
high-quality medicines amidst market disruptions."

Mr. Olafsson continued, "I am proud of our teams and the progress
we have made together. We have positive momentum across the
business, and I am confident in our path forward as we build on our
strengths to continue driving growth and innovation for our
patients."

First Quarter 2024 Financial Results:

Mallinckrodt's net sales in the first quarter of 2024 were $467.8
million, as compared to $424.6 million in the first quarter of
2023. This reflects an increase of 10.2% on a reported and constant
currency basis.

The Company's Specialty Brands segment reported net sales of $257.3
million, as compared to $252 million in the first quarter of 2023.
This reflects an increase of 2.1% on a reported basis and 2.0% on a
constant currency basis, primarily due to continued demand
stabilization for Acthar Gel and the launch of Terlivaz, partially
offset by the impact of competition.

Mallinckrodt's Specialty Generics segment reported net sales of
$210.5 million, as compared to $172.6 million in the first quarter
of 2023. This reflects an increase of 22.0% on a reported and
constant currency basis, primarily due to growth in finished-dosage
products as the broader market experienced ongoing disruptions in
product quality and supply and strong performance in the
Acetaminophen (APAP) business.

The Company's net loss for the first quarter of 2024 was $65.4
million, as compared to a net loss of $249.3 million in the first
quarter of 2023, an improvement of 73.8%.

Mallinckrodt's Adjusted EBITDA in the first quarter of 2024 was
$144.9 million, as compared to $123.5 million in the first quarter
of 2023, an increase of 17.3%. This increase was primarily due to
strength in the Specialty Generics segment, growth in Acthar Gel
and the launch of Terlivaz, partially offset by the impact of
competition. In addition, the Company continues to invest in the
launch of Terlivaz and expects to incur incremental cash
compensation costs in lieu of stock compensation, which is expected
to impact Adjusted EBITDA moving forward.

Adjusted gross profit as a percentage of sales was 64.0% for the
first quarter of 2024, as compared to 62.0% for the first quarter
of 2023. The increase in adjusted gross profit was primarily due to
the Company's shift in overall product mix.

Mallinckrodt's cash balance at the end of the first quarter of 2024
was $253.6 million. Total principal debt outstanding at the end of
the first quarter of 2024 was $1,645.7 million, with net debt of
$1,392.1 million outstanding.

First Quarter 2024 Business Segment Update:

Specialty Brands Segment

Acthar Gel reported net sales of $102.8 million for the first
quarter of 2024, representing an increase of 25.4% versus the prior
year quarter. Acthar Gel growth was driven by continued demand
stabilization, as the product benefited from order variability
primarily due to seasonality. The Company remains on track for its
planned launch of SelfJect in the third quarter of 2024 and
continues to expect the brand to decline in the low single digits
in fiscal 2024 compared with fiscal 2023.

Terlivaz reported net sales of $6.0 million in the first quarter of
2024, reflecting Mallinckrodt's successful ongoing launch of the
product. The Company has now gained formulary inclusion at more
than 225 hospitals and established a full team of 45 sales
representatives to build on the solid progress made to-date. As the
Company shifts to the next phase of launch, its focus is on driving
appropriate early patient identification and expanding breadth of
provider adoption to aid with patient outcomes.

INOmax(R) (nitric oxide) gas net sales in the first quarter of 2024
were impacted by continued competitive pressures in the U.S. The
Company began the rollout of the INOmax EVOLVE DS Delivery System,
intended to help meet the needs of NICU patients by providing our
next-generation delivery system for INOmax with comprehensive
safety features. The rollout, which has received positive feedback
so far, is currently underway in select U.S. hospitals, with a
wider rollout planned for later this year. Mallinckrodt is
committed to delivering innovation to NICU patients and healthcare
providers.

Therakos(R) net sales were in line with the Company's expectations.
Over the course of the last several quarters, strength in the U.S.,
recent geographic expansion, and a continued market need for a
well-tolerated and efficacious immunomodulatory therapy have
reinforced confidence in the growth potential for this therapy.
Mallinckrodt continues to expect mid-single digit net sales growth
for 2024.

Specialty Generics Segment

The Specialty Generics segment reported year-over-year net sales
growth of 22% in the first quarter of 2024, representing strong
performance in both the finished-dosage products business and the
API business. Consistent high growth in this segment was driven by
Mallinckrodt's differentiated ability to deliver leading quality
products and stable supply during a period of persistent market
constraints and shortages along with successfully bringing several
products to the market.

2024 Financial Guidance Update:

For the full-year 2024, Mallinckrodt reaffirmed its net sales and
Adjusted EBITDA guidance:


                            2024 Guidance
                    ------------------------------
Total Net Sales     $1.80 billion to $1.90 billion
Adjusted EBITDA     $520 million to $560 million

                   About Mallinckrodt plc

Mallinckrodt (OTCMKTS: MNKTQ) -- http://www.mallinckrodt.com/-- is
a global business consisting of multiple wholly-owned subsidiaries
that develop, manufacture, market and distribute specialty
pharmaceutical products and therapies. The Company's Specialty
Brands reportable segment's areas of focus include autoimmune and
rare diseases in specialty areas like neurology, rheumatology,
nephrology, pulmonology and ophthalmology; immunotherapy and
neonatal respiratory critical care therapies; analgesics; and
gastrointestinal products. Its Specialty Generics reportable
segment includes specialty generic drugs and active pharmaceutical
ingredients.

On Oct. 12, 2020, Mallinckrodt plc and certain of its affiliates
sought Chapter 11 protection in Delaware (Bankr. D. Del. Lead Case
No. 20-12522) to seek approval of a restructuring that would
reducetotal debt by $1.3 billion and resolve opioid-related claims
against them. Mallinckrodt in mid-June 2022 successfully completed
its reorganization process, emerged from Chapter 11 and completed
the Irish Examinership proceedings.

Mallinckrodt Plc said in a regulatory filing in early June 2023
that it was considering a second bankruptcy filing and other
options after its lenders raised concerns over an upcoming $200
million payment related to opioid-related litigation.

Mallinckrodt plc and certain of its affiliates again sought Chapter
11 protection (Bankr. D. Del. Lead Case No. 23-11258) on Aug. 28,
2023. Mallinckrodt disclosed $5,106,900,000 in assets and
$3,512,000,000 in liabilities as of June 30, 2023.

Judge John T. Dorsey oversees the new cases.

In the prior Chapter 11 cases, the Debtors tapped Latham & Watkins,
LLP and Richards, Layton & Finger, P.A. as their bankruptcy
counsel; Arthur Cox and Wachtell, Lipton, Rosen & Katz as corporate
and finance counsel; Ropes & Gray, LLP as litigation counsel;
Torys, LLP as CCAA counsel; Guggenheim Securities, LLC as
investment banker; and AlixPartners, LLP, as restructuring
advisor.

In the new Chapter 11 cases, the Debtors tapped Latham & Watkins,
LLP and Richards, Layton & Finger, P.A., as their bankruptcy
counsel; Arthur Cox and Wachtell, Lipton, Rosen & Katz as corporate
and finance counsel; Guggenheim Securities, LLC as investment
banker; and AlixPartners, LLP, as restructuring advisor.  Kroll is
the claims agent.



MARINUS PHARMACEUTICALS: All 4 Proposals Passed at Annual Meeting
-----------------------------------------------------------------
Marinus Pharmaceuticals, Inc. disclosed in a Form 8-K filed with
the Securities and Exchange Commission that on May 22, 2024, it
held its 2024 Annual Meeting of Stockholders at which the
stockholders:

   (1) elected Elan Ezickson, Charles Austin, and Marvin H.
Johnson,
       Jr. to serve as Class I directors until the Company's 2027
       Annual Meeting of Stockholders or until such individual's
       successor is duly elected and qualified;

   (2) ratified the appointment of Ernst & Young LLP as the
       Company's independent registered public accounting firm for
       the fiscal year ending Dec. 31, 2024;

   (3) approved, on a non-binding advisory basis, the compensation
       of the Company's named executive officers as disclosed in
the
       Proxy Statement; and

   (4) approved the Marinus Pharmaceuticals, Inc. 2024 Equity
       Incentive Plan.

                  About Marinus Pharmaceuticals

Marinus -- www.marinuspharma.com -- is a commercial-stage
pharmaceutical company dedicated to the development of innovative
therapeutics for seizure disorders.  The Company first introduced
FDA-approved prescription medication ZTALMY (ganaxolone) oral
suspension CV in the U.S. in 2022 and continues to invest in the
potential of ganaxolone in IV and oral formulations to maximize
therapeutic reach for adult and pediatric patients in acute and
chronic care settings.

Philadelphia, Pennsylvania-based Ernst & Young LLP, the Company's
auditor since 2020, issued a "going concern" qualification in its
report dated March 5, 2024, citing that the Company has  suffered
recurring losses from operations and has stated that substantial
doubt exists about the Company's ability to continue as a going
concern.


MARIZYME INC: Incurs $6.23 Million Net Loss in First Quarter
------------------------------------------------------------
Marizyme, Inc., filed with the Securities and Exchange Commission
its Quarterly Report on Form 10-Q reporting a net loss of $6.23
million on $32,855 of revenue for the three months ended March 31,
2024, compared to a net loss of $2.55 million on $128,974 of
revenue for the three months ended March 31, 2023.

As of March 31, 2024, the Company had $21.57 million in total
assets, $32.40 million in total liabilities, and a total
stockholders' deficit of $10.83 million.

Marizyme said, "We expect to finance our cash needs through a
combination of private and public equity offerings, debt
financings, government or other third-party funding, and
collaborations arrangements.  To the extent that we raise
additional capital through the sale of common stock, convertible
securities or other equity securities, the ownership interest of
our stockholders may be materially diluted, and the terms of these
securities may include liquidation or other preferences that
adversely affect the interests of our common stockholders.  Debt
financing and preferred equity financing, if available, would
result in increased fixed payment obligations and may involve
agreements that include covenants limiting or restricting our
stockholders' ability to take specific actions, such as incurring
additional debt, making capital expenditures or declaring
dividends, that could adversely impact our ability to conduct our
business.  Securing additional financing could require a
substantial amount of time and attention from our management and
may divert a disproportionate amount of their attention away from
day-to-day activities, which may adversely affect our management's
ability to oversee the development or acquisition of our products.

"If we raise additional funds through collaborations, strategic
alliances or marketing, distribution, or licensing arrangements
with third parties, we may have to relinquish valuable rights to
our technologies, future revenue streams, research programs or
product candidates or grant licenses on terms that may not be
favorable to us.  If we are unable to raise additional funds
through equity or debt financings when needed, we may be required
to delay, limit, reduce or terminate our product development or
future commercialization efforts or grant rights to develop and
market product candidates that we would otherwise prefer to develop
and market ourselves.  These factors raise substantial doubt about
the Company's ability to continue as a going concern."

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/1413754/000149315224021617/form10-q.htm

                          About Marizyme

Marizyme, Inc. is a medical technology company changing the
landscape of cardiac care by delivering innovative solutions for
coronary artery bypass graft (CABG) surgery.

East Brunswick, New Jersey-based WithumSmith+Brown, PC, the
Company's auditor since 2020, issued a "going concern"
qualification in its report dated May 13, 2024, citing that the
Company has suffered recurring losses from operations, has
experienced cash used from operations in excess of its current cash
position, and has an accumulated deficit, that raise substantial
doubt about its ability to continue as a going concern.


MATCHBOX BUSINESS: Thomas Richardson Named Subchapter V Trustee
---------------------------------------------------------------
The U.S. Trustee for Regions 3 and 9 appointed Thomas Richardson,
Esq., at Lewis Reed and Allen, as Subchapter V trustee for Matchbox
Business, LLC.

Mr. Richardson will be paid an hourly fee of $320 for his services
as Subchapter V trustee and will be reimbursed for work-related
expenses incurred.  

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

The Subchapter V trustee can be reached at:

     Thomas C. Richardson, Esq.
     Lewis Reed and Allen
     136 East Michigan Ave., Suite 800
     Kalamazoo, MI 49007
     Phone: 269-388-7600
     Email: trichardson@lewisreedallen.com

                      About Matchbox Business

Matchbox Business, LLC is a modern diner and deli restaurant in
Grand Rapids, Mich.

Matchbox Business filed a petition under Chapter 11, Subchapter V
of the Bankruptcy Code (Bankr. W.D. Mich. Case No. 24-01263) on May
9, 2024, with up to $500,000 in assets and up to $10 million in
liabilities. Nathan Orange, member, signed the petition.

Judge Scott W. Dales oversees the case.

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


MATRIX PARENT: $380MM Bank Debt Trades at 38% Discount
------------------------------------------------------
Participations in a syndicated loan under which Matrix Parent Inc
is a borrower were trading in the secondary market around 61.6
cents-on-the-dollar during the week ended Friday, May 31, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $380 million Term loan facility is scheduled to mature on March
1, 2029.  About $374.3 million of the loan is withdrawn and
outstanding.

Matrix Parent, Inc. does business as Mobileum. Matrix operates
across four main businesses ranked as following in descending order
by revenue contribution: Roaming and Network Services; Fraud,
Security and Business Assurance; Testing and Service Assurance; and
Engagement and Experience. Matrix pioneered the development of
mobile roaming steering software used broadly among telecom
operators.


MAX ADVANCE: Gerard Luckman Named Subchapter V Trustee
------------------------------------------------------
The U.S. Trustee for Region 2 appointed Gerard Luckman, Esq., at
Forchelli Deegan Terrana, LLP as Subchapter V trustee for Max
Advance, LLC.

Mr. Luckman will be paid an hourly fee of $695 for his services as
Subchapter V trustee and will be reimbursed for work-related
expenses incurred.

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

The Subchapter V trustee can be reached at:

     Gerard R. Luckman, Esq.
     Forchelli Deegan Terrana, LLP
     333 Earle Ovington Blvd., Suite 1010
     Uniondale, NY 11553
     Tel: (516) 812-6291
     Email: gluckman@ForchelliLaw.com

                         About Max Advance

Max Advance, LLC sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D.N.Y. Case No. 24-71824) on May 10,
2024, with as much as $50,000 in both assets and liabilities.

Judge Louis A. Scarcella presides over the case.

Charles Wertman, Esq., at the Law Offices of Charles Wertman P.C.
represents the Debtor as bankruptcy counsel.


MBIA INC: Kahn Brothers Reports 10.10% Equity Stake
---------------------------------------------------
Kahn Brothers Group, Inc. disclosed in a Schedule 13G filed with
the U.S. Securities and Exchange Commission that it beneficially
owned 5,176,613 shares of MBIA Inc.'s common stock as of the first
quarter of 2024, representing 10.10% of the shares outstanding.

Kahn Brothers Group Inc. can be reached at:

     Kahn Brothers Group Inc.
     555 Madison Avenue, Suite 1303
     New York, NY 10022

A full-text copy of Kahn Brother's Report is available at:

                   https://tinyurl.com/3hytr8mx

                           About MBIA

MBIA Inc., together with its consolidated subsidiaries, operates
within the financial guarantee insurance industry.  MBIA manages
its business within three operating segments: 1) United States
public finance insurance; 2) corporate; and 3) international and
structured finance insurance.  The Company's U.S. public finance
insurance portfolio is managed through National Public Finance
Guarantee Corporation, its corporate segment is managed through
MBIA Inc. and several of its subsidiaries, including its service
company, MBIA Services Corporation, and its international and
structured finance insurance business is primarily managed through
MBIA Insurance Corporation and its subsidiaries.

MBIA reported a net loss of $487 million for the year ended
December 31, 2023, compared to a net loss of $203 million in 2022,
a net loss attributable to the Company of $445 million in 2021, and
a net loss attributable to the Company of $578 million in 2020.

                           *     *     *

Egan-Jones Ratings Company on September 28, 2023, maintained its
'CCC-' foreign currency and local currency senior unsecured ratings
on debt issued by MBIA Inc.


MEDI-WHEELS: Seeks to Hire Schatzman & Schatzman as Legal Counsel
-----------------------------------------------------------------
Medi-Wheels of the Palm Beaches, Inc. seeks approval from the U.S.
Bankruptcy Court for the Southern District of Florida to hire
Schatzman & Schatzman, P.A. as its legal counsel.

The firm will render these services:

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

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

     c. prepare legal documents;

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

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

The firm received a retainer in the amount of $25,000.

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

The firm can be reached through:

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

        About Medi-Wheels of the Palm Beaches

Medi-Wheels of the Palm Beaches offers medical transportation
services.

Medi-Wheels of the Palm Beaches, Inc. filed its voluntary petition
for relief under Chapter 11 of the Bankruptcy Code (Bankr. S.D.
Fla. Case No. 24-14732) on May 14, 2024. The petition was signed by
Mariela Vega-Herklotz as president.

Judge Erik P. Kimball presides over the case.

Jeffrey N. Schatzman, Esq. at SCHATZMAN & SCHATZMAN, P.A.
represents the Debtor as counsel.


MERCY HOSPITAL: Seeks to Sell Interest in Thompson Brothers Trust
-----------------------------------------------------------------
Mercy Hospital, Iowa City will ask the U.S. Bankruptcy Court for
the Northern District of Iowa at a hearing on June 6 to approve the
sale of its interest as sole beneficiary under the Thompson
Brothers Trust.

Mercy is the sole beneficiary under the trust, which was formed
under the will of George and Frank Thompson. The Thompson brothers
established the trust in order to pay yearly income from the trust
to Mercy to support the hospital's surgical department and pay for
the medical costs of indigent patients residing in Johnson County,
Iowa.

As of Dec. 31, 2023, there was $799,632.29 in Thompson Brothers
Trust assets.

Mercy received an offer to acquire the beneficial interest from
Mercy CR Foundation in the form of a one-time, lump sum cash
payment of $225,000.

"The beneficial interest presented a unique opportunity for an
organization to spend money up front in order to receive the
benefit of annual distributions from the Thompson Trust into
perpetuity," Roy Leaf, Esq., attorney for Mercy, said in a motion
filed in court.

                  About Mercy Hospital, Iowa City

Mercy Hospital, Iowa City, Iowa is a Catholic-based Iowa nonprofit
corporation that operates an acute care community hospital and
clinics in Iowa City, Iowa, and surrounding communities.

Mercy Hospital and affiliates, Mercy Iowa City ACO, LLC and Mercy
Services Iowa City, Inc., filed Chapter 11 petitions (Bankr. N.D.
Iowa Lead Case No. 23-00623) on Aug. 7, 2023. In the petition
signed by its chief restructuring officer Mark E. Toney, Mercy
Hospital disclosed $100 million to $500 million in both assets and
liabilities.

Judge Thad J. Collins oversees the cases.

The Debtors tapped Nyemaster Goode, P.C and McDermott Will & Emery
LLP as bankruptcy counsels; H2C Securities Inc. as investment
banker; and Epiq Corporate Restructuring, LLC as notice and claims
agent. Toneykorf Partners, LLC provides interim management services
to the Debtors.

Mary Jensen, Acting U.S. Trustee for Region 12, appointed an
official committee of unsecured creditors on Aug. 15, 2023. The
committee tapped Sills Cummis & Gross P.C. and Cutler Law Firm,
P.C. as legal counsels; and FTI Consulting, Inc. as financial
advisor.

Susan N. Goodman is the patient care ombudsman appointed in the
Debtors' cases.


META MATERIALS: Narrows Net Loss to $7.5MM in Q1 2024
-----------------------------------------------------
Meta Materials Inc. filed with the U.S. Securities and Exchange
Commission its Quarterly Report on Form 10-Q reporting a net loss
of $7.5 million on $3.3 million of total revenues for the three
months ended March 31, 2024, compared to a net loss of $18.7
million on $1.4 million of total revenues for the three months
ended March 31, 2023.

The Company has an accumulated deficit of $616.5 million as of
March 31, 2024, and a working capital deficit of $7.9 million (As
of December 31, 2023 - working capital deficit of $6.2 million). In
addition, it incurred negative cash flows from operating activities
of $5.9 million and $42.2 million for the three months ended March
31, 2024 and the 12 months ended December 31, 2023, respectively.
Additionally, the Company did not receive stockholder approval to
increase the number of common stock authorized and available for
issuance during the Special Meeting of Stockholders held on April
15, 2024. As a result, the Company does not have a sufficient
number of authorized, available and unreserved common stock for
issuance, to raise additional funds through equity financing. Our
expectation of incurring operating losses and negative operating
cash flows in the future, the need for additional funding to
support its planned operations, and the risk that the Company may
not receive approval to increase the number of common stock
authorized and available for issuance raise substantial doubt
regarding its ability to continue as a going concern for the next
12 months.

Management's plans to alleviate the events and conditions that
raise substantial doubt include reduced spending, the pursuit of
additional financing, and other measures to increase cash inflows.

A full-text copy of the Company's Form 10-Q is available at
https://tinyurl.com/3hvmv7vu

                       About Meta Materials

Headquartered in Dartmouth, Nova Scotia, Canada, Meta Materials
Inc. is an advanced materials and nanotechnology company.  The
Company is developing materials that it believes can improve the
performance and efficiency of many current products as well as
allow new products to be developed that cannot otherwise be
developed without such materials.  The Company has product concepts
currently in various stages of development with multiple potential
customers in diverse market verticals.

As of March 31, 2024, the Company has $46.4 million in total assets
and $28 million in total liabilities.  As of December 31, 2023, the
Company had $55.2 million in total assets, $33.3 million in total
liabilities, and 421.9 million in total stockholders' equity.

Vaughan, Canada-based KPMG LLP, the Company's auditor since 2020,
issued a "going concern" qualification in its report dated March
28, 2024, citing that the Company has suffered recurring losses and
negative cash flows from operations and requires additional
financing to fund its operations that raise substantial doubt about
its ability to continue as a going concern.


MSI HOLDING: Mark Dennis of SL Biggs Named Subchapter V Trustee
---------------------------------------------------------------
The U.S. Trustee for Region 11 appointed Mark Dennis, a certified
public accountant at SL Biggs, as Subchapter V trustee for MSI
Holding, LLC.

Mr. Dennis will be paid an hourly fee of $400 for his services as
Subchapter V trustee and will be reimbursed for work-related
expenses incurred.

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

The Subchapter V trustee can be reached at:

     Mark D. Dennis, CPA
     SL Biggs, A Division of SingerLewak, LLP
     2000 S. Colorado Blvd., Tower 2, Ste. 200
     Denver, CO 80222
     Phone: 303-226-5471
     Email: mdennis@slbiggs.com

                         About MSI Holding

MSI Holding, LLC filed a petition under Chapter 11, Subchapter V of
the Bankruptcy Code (Bankr. D. Colo. Case No. 24-12530) on May 10,
2024, with $100,001 to $500,000 in assets and $1 million to $10
million in liabilities.

Judge Kimberley H. Tyson oversees the case.

Jonathan Dickey, Esq., at Kutner Brinen Dickey Riley, P.C.
represents the Debtor as legal counsel.


MV REALTY: Seeks to Hire Wernick Law PLLC as Counsel
----------------------------------------------------
MV Realty PBC, LLC seeks approval from the U.S. Bankruptcy Court
for the Southern District of Florida to employ Wernick Law, PLLC as
counsel.

The firm will provide these services:

     a. give advice to the Debtors with respect to its powers and
duties as Debtors-in-possession;

     b. advise the Debtors 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 Debtors in all matters pending
before the Court; and

     e. represent the Debtors in negotiations with creditors in the
preparation of a plan.

The firm will be paid at these rates:

     Aaron A. Wernick, Esq.     $685 per hour
     Corinne Aftimos, Esq.      $575 per hour
     Paralegals                 $350 to $375 per hour

The firm will be paid a retainer in the amount of $75,000.

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

Aaron A. Wernick, Esq., a partner at Wernick Law, 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:

     Aaron A. Wernick, Esq.
     Wernick Law, PLLC
     2255 Glades Road, Suite 324A
     Boca Raton, FL 33431
     Telephone: (561) 961-0922
     Email: awernick@wernicklaw.com

              About MV Realty PBC, LLC

MV Realty PBC, LLC, is a real estate brokerage firm based in Boca
Raton, Fla.

MV Realty and its affiliates filed Chapter 11 petitions (Bankr.
S.D. Fla. Lead Case No. 23-17590) on Sept. 22, 2023. In the
petitions signed by Antony Mitchell, authorized party, MV Realty
disclosed $10 million to $50 million in assets and $50 million to
$100 million in liabilities.

Judge Erik P. Kimball oversees the cases.

The Debtors tapped Seese, PA as bankruptcy counsel; Young Moore and
Henderson, PA as local counsel; and Carpenter Lipps LLP and
Frascona Joiner Goodman and Greenstein PC as special litigation
counsel.


N.E.L. TRUCKING: Hires R.L. Arnold CPA PC as Accountant
-------------------------------------------------------
N.E.L. Trucking, Inc. seeks approval from the U.S. Bankruptcy Court
for the Eastern District of North Carolina to employ R.L. Arnold
CPA, PC as accountant.

The firm will provide these services:

     a. prepare on behalf of the Debtor the 2021, 2022 and 2023
federal and state tax returns; and

     b. establish payroll tax accounting for the Debtor.

The firm will be paid $500 for 2021 tax preparation, $1,700 for
2022 tax preparation, and $1,700 for 2023 tax preparation and
establish payroll tax accounting.

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

Richard L. Arnold, a CPA at R.L. Arnold CPA, PC, disclosed in a
court filing that the firm is a "disinterested person" as the term
is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Richard L. Arnold, CPA
     R.L. Arnold CPA, PC
     220 Winfall Blvd, Suite 4
     Winfall, NC 27985
     Tel: (252) 426-1040
     Fax: (866) 254-2994

              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.


NATIONAL CINEMEDIA: $270MM Bank Debt Trades at 71% Discount
-----------------------------------------------------------
Participations in a syndicated loan under which National CineMedia
LLC is a borrower were trading in the secondary market around 29
cents-on-the-dollar during the week ended Friday, May 31, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $270 million Term loan facility is scheduled to mature on June
20, 2025.  About $257.9 million of the loan is withdrawn and
outstanding.

National CineMedia, LLC owns and operates movie theaters. The
Company offers entertainment content, advertising, and movie
screening services.



NAVEO INC: Neema Varghese Named Subchapter V Trustee
----------------------------------------------------
The U.S. Trustee for Region 11 appointed Neema Varghese of NV
Consulting Services as Subchapter V trustee for Naveo Inc.

Ms. Varghese will be paid an hourly fee of $400 for her services as
Subchapter V trustee and will be reimbursed for work-related
expenses incurred.  

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

The Subchapter V trustee can be reached at:

     Neema T. Varghese
     NV Consulting Services
     701 Potomac, Ste. 100
     Naperville, IL 60565
     Tel: (630) 697-4402
     Email: nvarghese@nvconsultingservices.com

                          About Naveo Inc.

Naveo Inc. specializes in B2B printing, full-service B2B marketing,
social media marketing, SEO and industry-specific branding.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. N.D. Ill. Case No. 24-06990) on May 10,
2024, with $357,689 in assets and $1,288,957 in liabilities. Ilija
Nedev, president, signed the petition .

Judge Deborah L. Thorne presides over the case.

Jeffrey K. Paulsen, Esq. at FactorLaw represents the Debtor as
legal counsel.


NBF SECURITIES: Chapter 15 Case Summary
---------------------------------------
Chapter 15 Debtor:        NBF Securities (USA) Corp.
                          1155 Metcalfe St
                          Montreal, Canada, H3B 4S9
                          Canada

Business Description:     The Debtor is an investment broker in
                          Canada.

Foreign Proceeding:       Bankruptcy and Whistleblower

Chapter 15 Petition Date: May 30, 2024

Court:                    United States Bankruptcy Court
                          Southern District of Iowa

Case No.:                 24-00772

Judge:                    Hon. Lee M. Jackwig

Foreign Representative:   Robert W. Johnson
                          65 Sidney St
                          Buffalo, NY 14211
                          USA


Foreign
Representative's
Counsel:                  Robert W. Johnson, Esq.
                          ROBERT W JOHNSON ESQ
                          65 Sidney St
                          Buffalo, NY 14211
                          Tel: 716-445-1734
                          Email: atem11c2023@gmail.com

Estimated Assets:         Unknown

Estimated Debt:           Unknown

A full-text copy of the Chapter 15 petition is available for free
at PacerMonitor.com at:

https://www.pacermonitor.com/view/IXBEIHI/__iasbke-24-00772__0001.0.pdf?mcid=tGE4TAMA


NELKIN & NELKIN: Unsecureds Will Get 100% of Claims in Plan
-----------------------------------------------------------
Nelkin & Nelkin, P.C., filed with the U.S. Bankruptcy Court for the
Southern District of Texas a First Amended Subchapter V Plan.

Nelkin & Nelkin, P. C. ("N&N") is a Houston, Texas based law firm
that was founded in 1975 by Carol Nelkin and her late husband,
Stuart M. Nelkin.

The Debtor will continue operating as a law firm, prosecuting
claims on behalf of clients and collecting fees for their work. In
addition, the Debtor will prosecute all claims and causes of
action, including collection of their fee from the Schreibers and
Two Rivers Coffee. Any collection of the Schrieber/Two Rivers
Coffee fee shall be allocated 100% to payment of the non-priority,
unsecured claims under this Plan.

The Plan Payments shall be guaranteed by Ms. Carol Nelkin, meaning
that if sufficient funds are not available for a particular Plan
payment, Ms. Nelkin agrees that she will be responsible for funding
any shortfall for that particular payment. The Debtor, with the
financial support of Carol Nelkin, will have sufficient projected
disposable income (as defined in Section 1191(d) of the Bankruptcy
Code) to fund the payments required by this Plan.

The proposed payments pursuant to the Plan shall be sufficient to
satisfy all claims in full over a term of 3 years, or sooner.
Payments shall be in equal quarterly payments (made on January 1,
April 1, July 1, and October 1 of each year (the "Payment Dates")),
beginning on the first future Payment Date after the Effective
Date. The final Plan Payment is expected to be paid on or before
the 37th month following the Effective Date.

This Plan of Reorganization proposes to pay creditors from the
ongoing operation of the Debtor's business and by liquidation and
collection of fees earned but unpaid to date.

Class 3 consists of Non-priority Unsecured Claims. Allowed claims
shall be paid a pro rata share of the amount remaining after
payment of all secured, priority, and specially classified
unsecured claims as funds become available and at the discretion of
the disbursing agent. Class 3 Claims shall be paid 100% of their
claims. If a claim is allowed by the Bankruptcy Court in an amount
that is different, the amount allowed by the Bankruptcy Court shall
control distributions. Treatment under this Plan shall be in full
satisfaction of all rights of the Class 3 members they may have
pursuant to their Claims.

The Debtor retains the absolute right to prepay all, or a portion,
of the outstanding debt to Class 3 at any time, without penalty.
Class 3 will be paid interest on their claims at the current
Federal PostJudgment Interest Rate of 5.13%. The allowed unsecured
claims total $373,383.94.

Class 4 consists of Non-priority Insider/Related Party Unsecured
Claims. Unsecured creditors not entitled to priority that are
insiders or are a related party of the Debtor shall be entitled to
no distribution, unless and until Class 3 is paid in full. The
Debtor retains the absolute right to prepay all, or a portion, of
the outstanding debt to Class 4 at any time, without penalty. Class
4 will not be paid interest on their claims.

The ownership interests in the Debtor shall remain unaffected by
this Plan.

On and after the Effective Date, the Debtor shall continue
operations as a law firm, with both Jay Nelkin and Carol Nelkin
continuing as practicing lawyers for the Debtor, representing
clients before the courts of Texas, and elsewhere.

The Debtor will prosecute all claims and causes of action of the
estate, including collection of its fee from the Schreibers and Two
Rivers Coffee. All proceeds from the claims and causes of action,
including the unpaid Schreiber Fee shall be allocated 100% to
payment of the Class 3 Claims, and once paid-in full, Class 4
Claims.

The minimum quarterly Plan Payments shall be guaranteed by Ms.
Carol Nelkin, meaning that if sufficient funds are not available
for a particular quarterly Plan payment, Ms. Nelkin agrees that she
will be responsible for funding any shortfall for that particular
payment.

A full-text copy of the First Amended Plan dated May 13, 2024 is
available at https://urlcurt.com/u?l=OT2u4i from PacerMonitor.com
at no charge.

                   About Nelkin & Nelkin, P.C.

Nelkin & Nelkin P.C. is a Houston, Texas based law firm that was
founded in 1975.

The Debtor filed Chapter 11 petition (Bankr. S.D. Texas Case No.
23-20245) on Aug. 25, 2023, with $10 million to $50 million in
assets and $1 million to $10 million in liabilities. Carol Nelkin,
president, signed the petition.

Judge David R. Jones oversees the case.

Miriam Goot, Esq., at Walker & Patterson, P.C., is the Debtor's
legal counsel.


NEURAGENEX TREATMENT: US Trustee Appoints David Reaves as Examiner
------------------------------------------------------------------
Ilene Lashinsky, the U.S. Trustee for Region 14, asked the U.S.
Bankruptcy Court for the District of Arizona to approve the
appointment of David Reaves as examiner for Neuragenex Treatment
Centers, LLC.

The U.S. Trustee's counsel has consulted the respective attorneys
for the company before appointing Mr. Reaves.

To the best of the U.S. Trustee's knowledge, Mr. Reaves's
connections with Neuragenex, creditors, any other parties in
interest, their respective attorneys and other professionals, the
U.S. Trustee, and persons employed by the Office of the U.S.
Trustee are limited, except as set forth in his verified
statement.

A copy of the application is available for free at
https://urlcurt.com/u?l=ZmamBD from PacerMonitor.com.

The examiner may be reached at:

     David M. Reaves
     Reaves Law Group
     A Professional Corporation
     7310 N. 16th Street, Suite 227
     Phoenix, Arizona 85020
     (602) 241-0101, ext. 5 telephone
     (602) 241-0114 facsimile
     Email: dreaves@reaves-law.com

                About Neuragenex Treatment Centers

Neuragenex Treatment Centers, LLC was founded as a next generation
chronic pain management program, offering a better way to manage
chronic pain that not only relieves pain, but improves health and
results in an enhanced and magnified quality of life.  It is a
non-pharmaceutical, non-surgical, non-invasive, and
non-chiropractic pain treatment program.

Neuragenex Treatment Centers filed its voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. D. Ariz.
Case No. 24-00631) on Jan. 26, 2024.  The petition was signed by
William Bozeman as manager.  At the time of the filing, the Debtor
disclosed $18,097,382 in assets and $50,799,562 in liabilities.

Judge Eddward P. Ballinger, Jr. oversees the case.

Christopher R. Kaup, Esq., at Tiffany & Bosco, P.A., is the
Debtor's counsel.


NEVER SLIP: Bankruptcy Court Approves Shoes For Crews Sale
----------------------------------------------------------
Shoes For Crews, LLC, a global leader and pioneer in slip-resistant
footwear, on May 24, 2024, received approval from the United States
Bankruptcy for the District of Delaware pursuant to Section 363 of
the United States Bankruptcy Code, for the sale of substantially
all of its assets to its first lien secured lenders via a stalking
horse credit bid. The Sale Transaction will eliminate more than
$300 million of debt and is expected to provide Shoes For Crews
with the financial flexibility to invest in growth across key
markets, and better serve its global customer base with its
best-in-class products.

"With strengthened financial footing under new ownership, we will
continue investing in our industry-leading products and serve as an
even better partner to our valued customers, vendors, suppliers,
and brand partners," said Donald Watros, President and Chief
Executive Officer, Shoes For Crews. "We remain committed to
positioning the business for the future and advancing our mission
of creating a safer workplace by developing and providing the
leading slip-resistant footwear to our customers around the
world."

Following a comprehensive court-supervised competitive sale
process, the Company's first lien secured lenders, comprised of a
group of top-tier global investment firms, will acquire
substantially all of the Company's assets. The Sale Transaction is
expected to close in June 2024, subject to customary closing
conditions.

Upon consummation of the Sale Transaction, Shoes For Crews will
enter into a new credit facility to support the Company's
operations and continued financial stability.

Company Advisors

                 About Never Slip Holdings, Inc.

Never Slip Holdings, Inc. and affiliates, including affiliates
Shoes for Crews, Inc., SHO Holding I Corporation, SHO Holding II
Corporation, SFC Canada, Inc., and Sunrise Enterprises, LLC, are
the category creator of slip resistant footwear and other safety
products for employers, employees, and individual consumers. The
Debtors sought protection under Chapter 11 of the U.S. Bankruptcy
Code (Bankr. D. Del. Lead Case No. 24-10663) on April 1, 2024. In
the petition signed by Christopher Simm, chief financial officer,
Never Slip Holdings disclosed up to $500 million in assets and up
to $1 billion in liabilities.

Judge Laurie Selber Silverstein oversees the case.

Ropes & Gray LLP and Chipman Brown Cicero & Cole, LLP are serving
as legal advisors, Berkeley Research Group, LLC is serving as
financial advisor, Solomon Partners Securities, LLC is serving as
investment banker, and C Street Advisory Group is serving as
strategic communications advisor to the Debtors.  Omni Agent
Solutions, Inc. is the claims agent.


NGUOI DEP: Unsecured Creditors Will Get 1.0% of Claims in Plan
--------------------------------------------------------------
Nguoi Dep, LLC, filed with the U.S. Bankruptcy Court for the
District of Maine a Plan of Reorganization for Small Business.

The Debtor is a limited liability company formed under the laws of
the State of Maine. The Debtor first opened a restaurant doing
business as Cong Tu Bot in 2017.

The Plan Proponent's financial projections show that the Debtor
will have projected disposable income of $140,500.  The total
amount paid pursuant to the Plan is $140,500.00 which amount
includes the initial distribution and the 5 annual distributions
("Plan Cash").

The final Plan payment is expected to be paid on or before the date
that is 60 months after the Effective Date of this Plan.

The Debtor's plan provides for annual distributions of Plan Cash to
be funded primarily from the Debtor's business operations. The
Debtor will therefore have sufficient disposable income to fund
this Plan and satisfy its creditors allowed administrative, secured
claims and nonpriority unsecured claims.

This Plan proposes to pay creditors of the Debtor from Plan Cash.
During the pendency of the Plan, the Debtor shall make periodic
payments into Debtor's Counsel's trust account totaling
$140,500.00. Except as otherwise provided in the Plan, such funds
shall be distributed to creditors in a total of 6 distributions
("Initial Distribution" and five "Annual Distributions"). The
Initial Distribution shall begin within 7 days of the Effective
Date of this Plan.

Non-priority unsecured creditors holding allowed claims will
receive distributions, which the proponent of this Plan has valued
at approximately 1.0% of the claim amount. This Plan also provides
for payment of administrative claims.

Class 4 claims of all remaining non-priority general unsecured
creditors are impaired. Holders of Allowed Unsecured Claims will
receive pro rata distributions from Plan Cash after payment of
Counsel Fees.

Class 5 claims of the interests of Equity Security Holders Vien
Dobui, The Sheahan Family Trust, Tien Dobui, Joseph Zohn, Jessica
Sheahan, Michael Kingra, and Katherine Kingra in property of the
Debtor's estate are unimpaired. The Equity Security Holders are not
taking a distribution under this Plan on account of their equity.
Upon entry of the Confirmation Order, all property of the Debtor's
estate shall vest in the Debtor, free and clear of all liens,
claims and encumbrances, except to the extent provided in this
Plan, pursuant to Section 1141(b) of the Code.

The Debtor shall have adequate means for implementation of this
Plan pursuant to Section 1123(a)(5) of the Code through the ongoing
business operations of the Debtor and any other funds generated or
received by the Debtor and not allocated or paid pursuant to this
Plan that may become available.

A full-text copy of the Plan of Reorganization dated May 13, 2024
is available at https://urlcurt.com/u?l=QnyvnZ from
PacerMonitor.com at no charge.

Counsel for the Debtor:

     Tanya Sambatakos, Esq.
     Molleur Law Office
     190 Main Street, 3rd floor
     Saco, ME 04072
     Tel: (207) 283-3777
     Email: tanya@molleurlaw.com

                      About Nguoi Dep LLC

Nguoi Dep, LLC is a limited liability company formed under the laws
of the State of Maine.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Me. Case No. 24-20046) on March 13,
2024. In the petition signed by Vien Dobui, co-owner, the Debtor
disclosed up to $50,000 in assets and up to $1 million in
liabilities.

Tanya Sambatakos, Esq., at Molleur Law Firm, represents the Debtor
as legal counsel.


NOVO INTEGRATED: Board Mulls Increase in Repurchase Program Amount
------------------------------------------------------------------
As previously reported, the Board of Directors of Novo Integrated
Sciences, Inc. approved the repurchase of up to $5 million of the
Company's outstanding common stock from time to time in the open
market at prevailing market prices or in privately negotiated
transactions.  The Company announced that the Board is conducting a
strategic review to determine whether it is appropriate to increase
the maximum amount that can be repurchased pursuant to the Stock
Repurchase Program based on the amount, if any, of excess funds
that may be generated from the recently disclosed program to
monetize a Standby Letter of Credit intended to complete the Ophir
Collection acquisition.

Pending receipt of funds from the unsecured 15-year $70,000,000
promissory note with RC Consulting Consortium Group, LLC in favor
of SCP Tourbillion Monaco for a lump sum debt funding of
$57,000,000, less fees and expenses, the amount and timing of any
shares repurchased under the Stock Repurchase Program will be
determined at the discretion of management and will depend on a
number of factors, including the market price of the Company's
stock, trading volume, general market and economic conditions, the
Company's capital position, legal requirements, and other factors.
The Stock Repurchase Program does not obligate the Company to
acquire any particular number of shares, and the Stock Repurchase
Program may be discontinued at any time at the Company's
discretion.

                         About Novo Integrated

Novo Integrated Sciences, Inc., headquartered in Bellevue,
Washington, owns Canadian and U.S. subsidiaries which provide, or
intend to provide, essential and differentiated solutions to the
delivery of multidisciplinary primary care and related wellness
products through the integration of medical technology,
interconnectivity, advanced therapeutics, diagnostic solutions,
unique personalized product offerings, and rehabilitative science.

Spokane, Washington-based Fruci & Associates II, PLLC, the
Company's auditor since 2022, issued a "going concern"
qualification in its report dated Dec. 14, 2023, citing that the
Company has incurred recurring losses from operations, has negative
cash flows from operating activities, and has an accumulated
deficit as of August 31, 2023.  These factors, among others, raise
substantial doubt about the Company's ability to continue as a
going concern.

Novo Integrated stated in its Quarterly Report for the period ended
Feb. 29, 2024, that "The Company has incurred recurring losses from
operations, has negative cash flows from operating activities, and
has an accumulated deficit as of February 29, 2024.  The Company
believes that its cash and other available resources may not be
sufficient to meet its operating needs and the payment of
obligations related to various business acquisitions as they come
due within one year after the date the unaudited condensed
consolidated financial statements are issued.  In an effort to
alleviate these conditions, the Company has considered equity
and/or debt financing and/or asset monetization.  There can be no
assurance that funding would be available, or that the terms of
such funding would be on favorable terms if available.  Even if the
Company is able to obtain additional financing, it may contain
undue restrictions on our operations, in the case of debt
financing, or cause substantial dilution for our stockholders, in
the case of equity financing.  These conditions, along with the
matters noted above, raise substantial doubt about the Company's
ability to continue as a going concern within one year after the
date the unaudited condensed consolidated financial statements are
issued."


NUMBER HOLDINGS: Affiliates Get OK to Sell 7 Real Property Leases
-----------------------------------------------------------------
99 Cents Only Stores, LLC and 99 Cents Only Stores Texas, Inc. got
the green light from the U.S. Bankruptcy Court for the District of
Delaware to sell non-residential real property leases to the
winning bidders.

The bankruptcy court approved the companies' sale agreement with
Ollie's Bargain Outlet, Inc. and OBO Ventures, Inc. The buyers were
selected as winning bidders at a court-supervised auction held on
May 21.

The total purchase price for the leases is $14 million, plus up to
$69,090.16 on account of cure amounts.

The leases are for non-residential real properties in Houston,
Rosenberg, Dallas and McAllen, Texas.

The leases are some of the assets that 99 Cents Only and its
affiliates put up for bidding.

On May 9, the bankruptcy court approved the bid rules for the sale
of substantially all of the companies' remaining assets.

On May 15, the court authorized the companies to enter into a
stalking horse agreement with Ollie's and OBO Ventures whose offer
was selected as the winning bid at the May 21 auction.

                      About Number Holdings

Founded in 1982, 99 Cents Only Stores LLC -- http://www.99only.com/
-- operate over 370 "extreme value" retail stores in California,
Arizona, Nevada and Texas under the business names "99¢ Only
Stores" and "The 99 Store."  The Company offers its customers a
wide array of quality products from everyday household items to
fresh produce, deli, and other grocery items, to an assortment of
seasonal and party merchandise, many of which are still priced at
or below 99.99 cents.  The Company's stores are primarily located
in urban areas and underserved communities, many of which lack
close access to traditional grocery stores.

The Debtors sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Del. Lead Case No. 24-10719) on April 7,
2024. In the petition signed by Christopher J. Wells, as chief
restructuring officer, the Debtor disclosed up to $10 billion in
both assets and liabilities.

Judge Kate Stickles oversees the case.

The Debtors tapped Milbank LLP as general bankruptcy counsel,
Morris, Nichols, Arsht & Tunnel LLP as Delaware bankruptcy counsel,
Jefferies LLC as investment banker, Alvarez & Marsal North America,
LLC as financial advisor, Hilco Merchant Resources, LLC and Hilco
Real Estate, LLC as retail consultant and real estate consultant,
and Kroll Restructuring Administration LLC as claims and noticing
agent.


NUMBER HOLDINGS: Affiliates Selling Montgomery Lease to Ollie's
---------------------------------------------------------------
A U.S. bankruptcy judge has given the go-signal for 99 Cents Only
Stores, LLC and 99 Cents Only Stores Texas, Inc. to sell a
non-residential real property lease to Ollie's Bargain Outlet,
Inc.

Judge Kate Stickles of the U.S. Bankruptcy Court for the District
of Delaware approved the companies' sale agreement with Ollie's
whose offer was selected as the winning bid at a court-supervised
auction conducted on May 21.

The total purchase price for the lease is $600,000, plus up to
$69,090.16 on account of cure amounts.

The lease is for a non-residential real property located at 1420
Loop 336, Conroe, Montgomery, Texas.  The companies leased the
property to operate a store.

The lease is one of the assets that 99 Cents Only and its
affiliates, including Number Holdings, Inc., put up for bidding.

On May 9, the bankruptcy court approved the bid rules for the sale
of substantially all of the companies' remaining assets.

On May 15, the court authorized the companies to enter into a
stalking horse agreement with Ollie's, which was selected as the
winning bidder at the May 21 auction.   

                      About Number Holdings

Founded in 1982, 99 Cents Only Stores LLC -- http://www.99only.com/
-- operate over 370 "extreme value" retail stores in California,
Arizona, Nevada and Texas under the business names "99¢ Only
Stores" and "The 99 Store."  The Company offers its customers a
wide array of quality products from everyday household items to
fresh produce, deli, and other grocery items, to an assortment of
seasonal and party merchandise, many of which are still priced at
or below 99.99 cents.  The Company's stores are primarily located
in urban areas and underserved communities, many of which lack
close access to traditional grocery stores.

The Debtors sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Del. Lead Case No. 24-10719) on April 7,
2024. In the petition signed by Christopher J. Wells, as chief
restructuring officer, the Debtor disclosed up to $10 billion in
both assets and liabilities.

Judge Kate Stickles oversees the case.

The Debtors tapped Milbank LLP as general bankruptcy counsel,
Morris, Nichols, Arsht & Tunnel LLP as Delaware bankruptcy counsel,
Jefferies LLC as investment banker, Alvarez & Marsal North America,
LLC as financial advisor, Hilco Merchant Resources, LLC and Hilco
Real Estate, LLC as retail consultant and real estate consultant,
and Kroll Restructuring Administration LLC as claims and noticing
agent.


NXT ENERGY: Reports C$1.79MM Net Loss in Q1 2024
------------------------------------------------
NXT Energy Solutions Inc. announced the Company's financial and
operating results for the quarter ended March 31, 2024.

During the first quarter of 2024:

     * NXT completed the Turkish SFD Survey, delivered the final
results thereof to its Turkish customers and completed the
integration of SFD® data with existing geological and geophysical
data;

     * NXT recorded SFD-related revenues of approximately $0.60
million;

     * NXT and HULOOLQ LTD. (known as "Qamia"), an Abu Dhabi based
startup focused on "deep tech" disruptive technologies, entered
into a sales agency agreement covering the United Arab Emirates;

     * On March 22, the Company extended its lease on its aircraft
for an additional three years as a capital lease. Under the terms
of the lease, the Company will own the aircraft at the end of the
term;

     * The Company's debentures were finalized for a total of
US$1.87 million (C$2.54 million). US$0.72 million (approximately
C$0.97 million) of the debentures were received in Q1-24;

     * The Company's cash at March 31, 2024 was approximately
C$0.53 million;

     * The Company's net working capital was approximately (C$2.64)
million at March 31, 2024 versus approximately (C$1.86) million at
December 31, 2023;

     * The Company had a net loss of C$1.79 million was recorded
for Q1-24, including stock-based compensation expense and
amortization expense of approximately C$0.49 million;

     * The Company had a net loss per common share for Q1-24 was
C$0.02 per share (basic) and C$0.02 per share (diluted);

     * The Company's cash flow used in operating activities was
approximately C$0.59 million during Q1-24; and

     * General and administrative expenses increased by
approximately C$0.16 million or 19% in Q1-24 as compared to Q1-23.

A full-text copy of the Company's report filed on Form 6-K with the
Securities and Exchange Commission is available at
https://tinyurl.com/2uwseete

                         About NXT Energy

NXT Energy Solutions Inc. is a Calgary-based technology company
whose proprietary SFD survey system utilizes quantum-scale sensors
to detect gravity field perturbations in an airborne survey method
which can be used both onshore and offshore to remotely identify
areas with exploration potential for traps and reservoirs.  The SFD
survey system enables the Company's clients to focus their
hydrocarbon exploration decisions concerning land commitments, data
acquisition expenditures and prospect prioritization on areas with
the greatest potential.  SFD is environmentally friendly and
unaffected by ground security issues or difficult terrain and is
the registered trademark of NXT Energy Solutions Inc. NXT Energy
Solutions provides its clients with an effective and reliable
method to reduce time, costs, and risks related to exploration.

As of December 31, 2023, the Company had C$15.18 million in total
assets, C$6.64 million in total liabilities, and C$8.55 million in
total shareholders' equity.

Calgary, Canada-based MNP LLP, the Company's auditor since 2023,
issued a "going concern" qualification in its report dated March
27, 2024, citing that the Company's current cash position is not
expected to be sufficient to meet the Company's obligations and
planned operations for a year beyond the date of auditor's report,
unless additional financing is obtained or new revenue contracts
are completed. This raises substantial doubt about the Company's
ability to continue as a going concern.



OBERWEIS DAIRY: Committee Hires Emerald as Financial Consultant
---------------------------------------------------------------
The official committee of unsecured creditors of Oberweis Dairy,
Inc. and its affiliates seeks approval from the U.S. Bankruptcy
Court for the Northern District of Illinois to employ Emerald
Agriculture, LLC as financial consultant.

The firm will provide these services:

     a. review of the operational and financial affairs of the
Debtors and their non-debtor affiliates;

     b. serve as expert witness on behalf of the Committee in Court
proceedings;

     c. review and provide critical analysis of efforts related to
the expeditious liquidation of the Debtors' assets, including
decisions relating to the sale or auctioning of the assets of the
Debtors and their non-debtor affiliates; and

    d. review of analyses prepared by consultants to the Debtors
and consulting with Committee counsel about valuations, claims, and
objections thereto.

The firm will be paid at $550 per hour.

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

Raymond Hunter, Ph.D, a partner at Emerald Agriculture, 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:

     Raymond Hunter, Ph.D,
     Emerald Agriculture, LLC
     816 Lake Evalyn Drive
     Celebration, FL 34747
     Tel: (602) 321-9156
     Email: reymond.hunter@EmeraldAgriculture.com

              About Oberweis Dairy, Inc.

Oberweis Dairy, Inc. is a dairy product manufacturing business in
North Aurora, Ill.

Oberweis Dairy and its affiliates filed voluntary petitions for
relief under Chapter 11 of the Bankruptcy Code (Bankr. N.D. Ill.
Lead Case No. 24-05385) on April 12, 2024. In the petition signed
by Adam Kraber, president, Oberweis Dairy disclosed up to $50
million in both assets and liabilities.

Judge David D. Cleary oversees the cases.

The Debtors tapped Howard L. Adelman, Esq., at Adelman & Gettleman,
Ltd. as legal counsel and CPT Group, Inc. as noticing, claims, and
solicitation agent.


OBERWEIS DAIRY: Committee Hires Robbins Dimonte Ltd. as Counsel
---------------------------------------------------------------
The official committee of unsecured creditors of Oberweis Dairy,
Inc. and its affiliates seeks approval from the U.S. Bankruptcy
Court for the Northern District of Illinois to employ Robbins
Dimonte, Ltd. as its counsel.

The firm will provide these services:

     a. oversight and review of the Debtors' operational,
financial, and legal affairs (and those of their non-debtor
affiliates), the administration of the Cases, and all other matters
arising in, arising under, or related to the Cases;

     b. prepare on behalf of the Committee of necessary
applications, motions, memoranda, orders, reports, documents, and
filings, including in connection with lift stay motions and claims
objections;

     c. appear in Court and at statutory meetings of creditors as
representative of the interests of the Committee;

     d. review and analyze the pleadings filed in the Cases,
including those preceding the firm's retention;

     e. provide expeditious liquidation of the Debtors' assets;

     f. consider alternative dispositions of the Cases following
the contemplated asset liquidation, including—if
appropriate—formulation, negotiation, and confirmation of a
chapter 11 plan and matters related thereto, as appropriate;

     g. investigate and, as appropriate, prosecute matters relevant
to the Cases, including without limitation: the assets,
liabilities, and financial condition of the Debtors; the causes of
the prepetition collapse of the Debtors; prepetition lending
agreements between the Debtors and all secured creditors;
prepetition actions undertaken by secured creditors in respect of
their security; the validity, extent, and priority of security
interests in the Debtors' assets; the prepetition financial and
operational performance of the Debtors; transfers to insiders;
validity and extent of administrative, tax, priority, and general
unsecured claims; avoidance actions; and other causes of action
arising or existing under Chapter 5 of the Bankruptcy Code as of
the Petition Date (including Bankruptcy Code section 541);

     h. communicate with the Committee's constituents and other
creditors or parties in interest in furtherance of the Committee's
responsibilities; and

     i. perform the duties and powers entrusted to the Committee
under the Bankruptcy Code and the Bankruptcy Rules and the
performance of such other services as are in the interests of the
Committee and those whose interests the Committee represents.

The firm will be paid at these rates:

     Shareholders                  $325 to $580 per hour
     Associates                    $250 to $425 per hour
     paralegals/research clerks    $190 to $225 per hour

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

Steve Jakubowski, Esq., a partner at Robbins Dimonte, Ltd.,
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:

      Steve Jakubowski, Esq.
      Carolina Y. Sales
      Robbins Dimonte, Ltd.
      180 N. LaSalle Street, Suite 3300
      Chicago, IL 60601
      Tel: (312) 782-9000
      Email: sjakubowski@robbinsdimonte.com
             csales@robbinsdimonte.com

              About Oberweis Dairy, Inc.

Oberweis Dairy, Inc. is a dairy product manufacturing business in
North Aurora, Ill.

Oberweis Dairy and its affiliates filed voluntary petitions for
relief under Chapter 11 of the Bankruptcy Code (Bankr. N.D. Ill.
Lead Case No. 24-05385) on April 12, 2024. In the petition signed
by Adam Kraber, president, Oberweis Dairy disclosed up to $50
million in both assets and liabilities.

Judge David D. Cleary oversees the cases.

The Debtors tapped Howard L. Adelman, Esq., at Adelman & Gettleman,
Ltd. as legal counsel and CPT Group, Inc. as noticing, claims, and
solicitation agent.


OBERWEIS DAIRY: Hires Fort Dearborn Partners Inc. as CRO
--------------------------------------------------------
Oberweis Dairy, Inc. and its affiliates seek approval from the U.S.
Bankruptcy Court for the Northern District of Illinois to employ
Fort Dearborn Partners, Inc. as chief restructuring officer.

The firm will provide these services:

      a. provide advice and assistance to senior management, and
make decisions regarding management and operation of the Debtors'
day-to-day business in the ordinary course;

      b. prepare and maintain DIP cash forecasts and other related
expense budgets, analyzing weekly variances as required by the
Debtors' lenders, and otherwise assisting the Debtors with cash
management matters;

      c. continue to implement near-term cost reduction
opportunities, as well as other operational restructuring
initiatives;

      d. assist the Debtors in the management of customer and
vendor relationships and communications, including meeting with
customers and vendors as appropriate;

      e. participate in communications with the Debtors' various
constituencies;

      f. assist and support the Debtors' asset sale process;

      g. assist the Debtors in preparing the statement of financial
affairs, schedules and other regular reports required by the
Bankruptcy Court;

      h. provide strategic advice to the Board of Directors, as
requested by the Board of Directors; and The firm will be paid at
these rates:

      i. render such other services as deemed reasonable and
necessary to perform the duties of the debtor-in-possession.

The firm will be paid at these rates:

     Kevin Cleary      $640 per hour
     Brice Deer        $450 per hour
     Rob Cleary        $325 per hour
     Austin Curtis     $240 per hour
     Alice Chan        $225 per hour

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

Kevin Cleary, president and founder of Fort Dearborn Partners,
Inc., disclosed in a court filing that the firm is a "disinterested
person" as the term is defined in Section 101(14) of the Bankruptcy
Code.

The firm can be reached at:

     Kevin Cleary
     Fort Dearborn Partners, Inc.
     190 South LaSalle Street, Suite 1650
     Chicago, IL 60603
     Telephone: (312) 201-8210

              About Oberweis Dairy

Oberweis Dairy, Inc. is a dairy product manufacturing business in
North Aurora, Ill.

Oberweis Dairy and its affiliates filed voluntary petitions for
relief under Chapter 11 of the Bankruptcy Code (Bankr. N.D. Ill.
Lead Case No. 24-05385) on April 12, 2024. In the petition signed
by Adam Kraber, president, Oberweis Dairy disclosed up to $50
million in both assets and liabilities.

Judge David D. Cleary oversees the cases.

The Debtors tapped Howard L. Adelman, Esq., at Adelman & Gettleman,
Ltd. as legal counsel and CPT Group, Inc. as noticing, claims, and
solicitation agent.


OBERWEIS DAIRY: Hires Livingstone Partners as Investment Bankers
----------------------------------------------------------------
Oberweis Dairy and its affiliates seek approval from the U.S.
Bankruptcy Court for the Northern District of Illinois to employ
Livingstone Partners, LLC as investment bankers.

The firm's services include:

     a. analyzing and evaluating the Debtors' business, operations
and financial position;

     b. assisting in preparing a comprehensive information
presentation for distribution and presentation to potential
purchasers;

     c. assisting in the development, preparation and
implementation of a marketing plan;

     d. assisting in the screening of interested prospective
purchasers;

     e. identifying and contacting selected prospective purchasers
on Debtors behalf;

     f. assisting in coordinating the data from and with potential
purchasers' due diligence investigations;

     g. assisting in evaluating proposals which are received from
potential purchasers;

     h. assisting in structuring and negotiating the section 363
sale(s);

     i. communicating with the Debtors' representatives,
representatives of the Committee, secured lenders, and other
parties-in-interest, to discuss the proposed section 363 sale and
its financial implications; and

     j. rendering such other services as may be agreed upon by
Livingstone in connection with any of the foregoing.

The firm will be paid as follows:

   a. a monthly fee of $25,000 (the "Monthly Fee(s)");

   b. an "Accomplishment Fee(s)" to be paid in cash at the closing
of the "Transaction(s)" (as defined in the Livingstone Engagement
Agreement) equal to three percent (3%) of the total consideration
from all such Transaction(s); and

   c. reimbursement of all reasonable out-of-pocket expenses and
the reasonable fees and expenses of Livingstone's counsel (if any),
subject to the Debtors' prior approval of cumulative expenditures
in excess of $15,000 (the "Expense Reimbursement(s)").
Out-of-pocket expenses include all travel-related expenses plus a
fixed monthly charge of $300 to cover telephone, facsimile,
memoranda production costs, duplication, courier, database
research, and other similar expenses.

Joseph Greenwood, a partner at Livingstone Partners 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:

     Joseph Greenwood
     Livingstone Partners LLC
     443 North Clark, Suite 200
     Chicago, IL 60654
     Tel: (312) 670-5900

              About Oberweis Dairy, Inc.

Oberweis Dairy, Inc. is a dairy product manufacturing business in
North Aurora, Ill.

Oberweis Dairy and its affiliates filed voluntary petitions for
relief under Chapter 11 of the Bankruptcy Code (Bankr. N.D. Ill.
Lead Case No. 24-05385) on April 12, 2024. In the petition signed
by Adam Kraber, president, Oberweis Dairy disclosed up to $50
million in both assets and liabilities.

Judge David D. Cleary oversees the cases.

The Debtors tapped Howard L. Adelman, Esq., at Adelman & Gettleman,
Ltd. as legal counsel and CPT Group, Inc. as noticing, claims, and
solicitation agent.


OBERWEIS DAIRY: Seeks to Hire Adelman & Gettleman as Legal Counsel
------------------------------------------------------------------
Oberweis Dairy and its affiliates seek approval from the U.S.
Bankruptcy Court for the Northern District of Illinois to employ
Adelman & Gettleman, Ltd as legal counsel.

The firm's services include:

     a. reviewing and analyzing bank documentation, corporate
documentation, contracts to which the Debtors are parties and other
necessary documentation and information regarding the Debtors or
otherwise evidencing claims which have been or may be asserted
against the Debtors or their properties;

     b. taking appropriate steps in the Chapter 11 Cases to seek
approval of a contemplated sale of a substantial portion or
substantially all of the Debtors' assets as a going concern on an
expedited basis (the "ODI Business Sale");

     c. working with the UST and the Committee on an expedited
basis to seek approval of the ODI Business Sale;

     d. identifying potential claims of the Debtors' estates and
prosecuting or otherwise preserving the claims for the benefit of
their estates;

     e. working with various constituencies which may have claims
to particular assets of the Debtors, with a view toward reaching
resolutions or otherwise prosecuting the rights of the Debtors
before the Court;

     f. preparing various motions and other Court filings required
by the Bankruptcy Code to allow the Debtors to operate in the
ordinary course of business in the Chapter 11 Cases as
debtors-in-possession and wind down their affairs; and

     g. advising the Debtors and preparing the appropriate
pleadings on actions to be taken in the Chapter 11 Cases, including
to (i) obtain authority, if necessary, for the expenditure of cash
in the ordinary course of business; (ii) determine the scope of
creditors' liens; (iii) commence valuation proceedings to determine
the value of collateral held by lenders or lessors; (iv) formulate
and draft a Chapter 11 plan of liquidation, if feasible, and (v)
perform such other duties and responsibilities of counsel to the
debtors-in-possession in the Chapter 11 Cases.

The firm will be paid at these rates:

     Howard L. Adelman          $625 per hour
     Chad H. Gettleman          $625 per hour
     Henry B. Merens            $625 per hour
     Adam P. Silverman          $545 per hour
     Steven B. Chaiken          $495 per hour
     Erich S. Buck              $495 per hour
     Alexander F. Brougham      $425 per hour
     Nicholas R. Dwayne         $385 per hour
     Tevin D. Bowens            $345 per hour
     Paralegals/Law Clerks      $150 per hour

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

Howard L. Adelman, a partner at Adelman & Gettleman, Ltd, disclosed
in a court filing that the firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Howard L. Adelman, Esq.
     Adelman & Gettleman, Ltd.
     53 West Jackson Blvd., Suite 1050
     Chicago, IL 60604
     Tel: (312) 435-1050
     Fax: (312) 435-1059

              About Oberweis Dairy, Inc.

Oberweis Dairy, Inc. is a dairy product manufacturing business in
North Aurora, Ill.

Oberweis Dairy and its affiliates filed voluntary petitions for
relief under Chapter 11 of the Bankruptcy Code (Bankr. N.D. Ill.
Lead Case No. 24-05385) on April 12, 2024. In the petition signed
by Adam Kraber, president, Oberweis Dairy disclosed up to $50
million in both assets and liabilities.

Judge David D. Cleary oversees the cases.

The Debtors tapped Howard L. Adelman, Esq., at Adelman & Gettleman,
Ltd. as legal counsel and CPT Group, Inc. as noticing, claims, and
solicitation agent.


ODYSSEY MARINE: Posts $920,968 Net Income in Q1 2024
----------------------------------------------------
Odyssey Marine Exploration, Inc. filed with the U.S. Securities and
Exchange Commission its Quarterly Report on Form 10-Q reporting a
net income of $920,968 for the three months ended March 31, 2024,
compared to net income of $20.1 million for the three months ended
March 31, 2023.

On December 1, 2023, Odyssey Marine entered into a December 2023
Note Purchase Agreement with institutional investors pursuant to
which the Company issued and sold to the investors December 2023
Notes in the principal amount of up to $6.0 million and December
2023 Warrants to purchase shares of the Company's common stock.
Odyssey Marine issued December 2023 Notes in the aggregate amount
of $3.75 million and related warrants on December 1, 2023, and
December 2023 Notes in the aggregate amount of $2.25 million and
related warrants on December 28, 2023.

On May 3, 2024, Odyssey Marine received a payment of approximately
$9.4 million arising from a residual economic interest in a
salvaged shipwreck. According to the Company, the balance of the
proceeds from the December 2023 Notes and a portion of the proceeds
received in May 2024, together with other anticipated cash inflows,
are expected to provide operating funds through at least the third
quarter of 2024.

"Our 2024 business plan requires us to generate new cash inflows to
effectively allow us to perform our planned projects. We
continually plan to generate new cash inflows through the
monetization of our receivables and equity stakes in seabed mineral
companies, financings, syndications or other partnership
opportunities. If cash inflow becomes insufficient to meet our
desired projected business plan requirements, we would be required
to follow a contingency business plan based on curtailed expenses
and fewer cash requirements," the Company said.

"Our consolidated non-restricted cash balance at March 31, 2024 was
$2.1 million. We have a working capital deficit at March 31, 2024
of $30.1 million. The total consolidated book value of our assets
was approximately $20.6 million at March 31, 2024, which includes
cash of $2.1 million. The fair market value of these assets may
differ from their net carrying book value. The factors noted above
raise substantial doubt about our ability to continue as a going
concern. These condensed consolidated financial statements do not
include any adjustments to the amounts and classification of assets
and liabilities that may be necessary should we be unable to
continue as a going concern."

A full-text copy of the Company's Form 10-Q is available at
https://tinyurl.com/4h3jr7s7

                       About Odyssey Marine

Odyssey Marine Exploration, Inc. and its subsidiaries are engaged
in deep-ocean exploration. Our innovative techniques are currently
applied to mineral exploration and other marine survey and
contracted services. Its corporate headquarters are in Tampa,
Florida.

As of March 31, 2024, the Company has $20.6 million in total
assets, $111.7 million in total liabilities, and a total deficit of
$91.1 million.  As of December 31, 2023, the Company has $22.8
million in total assets, $108.7 million in total liabilities, and
$85.9 million in total stockholders' deficit.

Tampa, Fla.-based Grant Thornton LLP, the Company's auditor since
2023, issued a "going concern" qualification in its report dated
May 17, 2024, citing that the Company incurred net operating losses
during the year ended 2023, and as of December 31, 2023, the
Company's current liabilities exceeded its current assets by $26.6
million, and its total liabilities exceeded its total assets by
$85.9 million. These conditions, along with other matters, raise
substantial doubt about the Company's ability to continue as a
going concern.


OREA MINING: To Sell Stake in Panamanian Units, Bids Due June 6
---------------------------------------------------------------
Orea Mining Corp. has been permanently delisted from trading on the
Toronto Stock Exchange and the OTCQB; transfer agent, clearing, CDS
and DTC services are inactive or have terminated. Orea was assigned
into bankruptcy on April 17, 2024. Crowe MacKay & Company Ltd., has
been appointed as Licensed Insolvency Trustee of Orea's bankrupt
estate, and affirmed by Orea's creditors at a meeting held on May
7, 2024.

The Trustee is conducting a Sale and Investment Solicitation
Process, on an "as is, where is" basis, of Orea's 100% share
ownership interest in its Panamanian subsidiaries, which ultimately
hold a 44.99% interest in the French joint-venture company
Compagnie Miniere Montagne d'Or, which was engaged in the
development of the 5 million-ounce Montagne d'Or gold project in
French Guiana, France.

There are no representations, warranties, or guarantees that are or
will be made or implied by the Trustee or any other parties with
respect to the Shares or the Minority Interest. It is uncertain
what, if anything, a purchase of the Shares, and by extension of
the Minority Interest, will achieve, beyond possibly obtaining
access to certain documents, data, and records. Documents, data and
records purchased with respect to the Shares and Minority Interest
may be incomplete or inaccurate, therefore any potential purchaser
of the Shares is directed to conduct its own research and due
diligence. There is no assurance that a purchase of the Shares will
close.

The deadline to submit bids to the Trustee is June 6, 2024.

Parties that require further information in order to assess this
opportunity, can contact Mr. Tetsu Takagaki by email at
tetsu.takagaki@crowemackay.ca.

                        About Orea Mining

Orea Mining Corp is a gold exploration and development company. The
company's principal business activities are the exploration and
development of resource properties which are located in French
Guiana, France. It operates two projects namely the Maripa project
and Montagne d'Or Gold deposit.



OVAINNOVATIONS LLC: Committee Hires Miller Canfield as Counsel
--------------------------------------------------------------
The official committee of unsecured creditors of OvaInnovations LLC
and its affiliates seeks approval from the U.S. Bankruptcy Court
for the Western District of Wisconsin to hire Miller Canfield
Paddock and Stone, P.L.C., as its counsel.

The Committee requires Miller Canfield to:

     a. attend the meetings of the Committee;

     b. review financial and operational information furnished by
the Debtor to the Committee;

     c. analyze and negotiate the budget and the terms of the
Debtor's use of cash collateral and debtor-in-possession
financing;

     d. assist in the Debtor's efforts to reorganize or sell its
assets in a manner that maximizes value for creditors;

     e. review and investigate prepetition transactions in which
the Debtor and its insiders were involved;

     f. assist the Committee in negotiations with the Debtor and
other parties in interest on the Debtor's proposed Chapter 11 plan
and exit strategy for this case;

     g. confer with the Debtor's management, counsel and financial
advisor and any other retained professional;

     h. confer with principals, counsel and advisors of the
Debtor's secured parties and equity holders;

     i. review the Debtor's schedules, statements of financial
affairs and business plan;

     j. advise the Committee as to the ramifications regarding all
of the Debtor's activities and motions before the Bankruptcy
Court;

     k. file appropriate pleadings on behalf of the Committee;

     l. investigate and analyze certain of the Debtor's prepetition
conduct, transactions and transfers;

     m. analyze the value of the go forward business;

     n. provide the Committee with legal advice in relation to the
bankruptcy case;

     o. advise the Committee with respect to the jointly administed
cases of anada and Crimson;  

      p. prepare various pleadings to be submitted to the Court for
consideration; and

      q. perform such other legal services for the Committee as may
be necessary or proper in the bankruptcy proceedings.

Miller Canfield will be paid at these hourly rates:

     Principal             $565 to $605
     Paralegals            $330

Miller Canfield will also be reimbursed for reasonable
out-of-pocket expenses incurred.

Marc N. Swanson, partner of Miller Canfield Paddock and Stone,
P.L.C., assured the Court that the firm is a "disinterested person"
as the term is defined in Section 101(14) of the Bankruptcy Code.

Miller Canfield can be reached through:

     Marc N. Swanson, Esq.
     MILLER, CANFIELD, PADDOCK AND
     STONE, P.L.C.
     150 West Jefferson, Suite 2500
     Detroit, MI 48226
     Tel: (313) 496-7591
     Fax: (313) 496-8452
     E-mail: swansonm@millercanfield.com

        About OvaInnovations LLC

OvaInnovations, LLC sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. W.D. Wisc. Case No. 24-10663) on April 8,
2024. In the petition signed by David Rettig, president, the Debtor
disclosed up to $10 million in assets and up to $50 million in
liabilities.

Judge Catherine J. Furay oversees the case.

Kristin J. Sederholm, Esq., at Krekeler Law, SC, represents the
Debtor as legal counsel.


OVERLAND GARAGE: Disposable Income to Fund Plan Payments
--------------------------------------------------------
The Overland Garage, LLC, filed with the U.S. Bankruptcy Court for
the District of Utah a Plan of Reorganization dated May 13, 2024.

The Debtor is a limited liability company. Since 2019, the Debtor
has conducted business as on online retailer of predominately
aftermarket automobile parts, using Shopify as its primary
ecommerce platform.

In 2020, when the Covid-19 pandemic broke out, the Debtor, like
many businesses, faced unforeseeable challenges. The pandemic
introduced uncertainties and downturns in consumer spending and
market conditions, which impacted the company's revenue streams. In
a somewhat desperate attempt to stay afloat at that time, the
company utilized an American Express charge card for inventory
purchases without realizing the duration of the pandemic and its
long-term effects.

As the effects of the pandemic persisted, the Debtor was ultimately
forced to explore other means of securing funds to continue to
operate. Ultimately, the company turned to merchant cash advance
loans to alleviate cash flow pressures. While these loans were
sufficient to regain some financial stability, the required
short-term daily, or weekly, repayments of those loans eventually
became unsustainable and necessitated the restructuring of those
loans through a Chapter 11, Sub Chapter V, bankruptcy.

The Plan generally contemplates bifurcation and repayment of
secured debt at an interest rate already calculated in the total
sum of the debts, and over an extended repayment horizon, along
with creation of a more General Distribution Pool comprised of the
Debtor’s projected disposable income over the months following
confirmation of the plan, which shall be used to satisfy any claims
not otherwise provided for under the Plan.

The Debtor believes that $200,000 constitutes its projected
disposable income over the 48-month period following the Effective
Date. In sum, the Debtor expects to repay 100% of its prepetition
debt and bankruptcy administrative expenses (beyond general
operating expenses paid during the active chapter 11 phase of the
case).

The Debtor's projections, based on a full quarter, that it will
have sufficient cash to make all payments required under the plan,
and support the assumption that $35,000.00 per quarter of average
projected disposable income is within the range of a reasonable
assumption for this business at this time.

Class U1 shall consist of all Allowed Unsecured Claims either filed
with the court or pursuant to Section 1111(a) of the Bankruptcy
Code. The Allowed Claims in this class shall share pro rata in the
General Distribution Pool.

The Reorganized Debtor shall continue its prepetition/pre
confirmation business operations.

From the Reorganized Debtor's post-petition operating income, or
from contributed capital, over the 48 months following the
Effective Date, the Reorganized Debtor shall fund $425,000.00 into
the General Distribution Pool. Distributions to Class U1 creditors
from the General Distribution Pool shall be made at least
quarterly, no later than the 15th day of the month following the
previous quarter. Payments shall begin on July 15, 2025, and then
continuing on the 15th day following each quarter, in the amount of
not less than $28,321.00 per distribution, on a pro rata basis,
until January 15, 2029.

A full-text copy of the Plan of Reorganization dated May 13, 2024
is available at https://urlcurt.com/u?l=YKM4FF from
PacerMonitor.com at no charge.

Counsel for the Debtor:

     Roger A. Kraft, Esq.
     ROGER A. KRAFT, ATTORNEY AT LAW, P.C.
     7660 Holden St
     Midvale, UT 84047
     Telephone: (801) 871-8353
     Email: courtmail@rogerkraftlaw.com

                   About The Overland Garage, LLC

The Overland Garage, LLC is a limited liability company which
conducted business as on online retailer of predominately
aftermarket automobile parts.

The Debtor sought protection for relief under Chapter 11 of the
Bankruptcy Code (Bankr. D. Utah Case No. 24-20571) on Feb. 13,
2024, listing $50,001 to $100,000 in assets and $500,001 to $1
million in liabilities.

Judge Joel T Marker presides over the case.

Roger A. Kraft, Esq. at Roger A. Kraft, Attorney at Law, P.C.
represents the Debtor as counsel.


PACKERS HOLDINGS: $1.24BB Bank Debt Trades at 41% Discount
----------------------------------------------------------
Participations in a syndicated loan under which Packers Holdings
LLC is a borrower were trading in the secondary market around 59.5
cents-on-the-dollar during the week ended Friday, May 31, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $1.24 billion Term loan facility is scheduled to mature on
March 9, 2028.  About $1.21 billion of the loan is withdrawn and
outstanding.

Packers Holdings, LLC, known as PSSI, founded in 1972 and
headquartered in Kieler, Wisconsin, is a provider of contract
sanitation services to the food processing industry in the U.S. and
Canada.


PATHWAY VET: $1.27BB Bank Debt Trades at 21% Discount
-----------------------------------------------------
Participations in a syndicated loan under which Pathway Vet
Alliance LLC is a borrower were trading in the secondary market
around 78.9 cents-on-the-dollar during the week ended Friday, May
31, 2024, according to Bloomberg's Evaluated Pricing service data.

The $1.27 billion Term loan facility is scheduled to mature on
March 31, 2027.  The amount is fully drawn and outstanding.

Headquartered in Austin, Texas Pathway Vet Alliance, LLC is a
national veterinary hospital consolidator, offering a full range
of medical products and services, and operating over 280 general,
specialty and emergency practice locations, 88 THRIVE Affordable
Vet Care locations, and the Management Services Organization,
Veterinary Growth Partners, which supports over 5,500 affiliated
and unaffiliated member hospitals, throughout the United Sates.



PCI GAMING: S&P Rates New Senior Secured Credit Facility 'BB+'
--------------------------------------------------------------
S&P Global Ratings assigned its 'BB+' issue-level rating to PCI
Gaming Authority's proposed senior secured credit facility
consisting of a $550 million revolver due in 2029 and a $1.26
billion term loan B due in 2031. The transaction is debt-for-debt
and does not impact our forecast credit measures. As a result,
S&P's 'BB+' issuer credit rating and stable outlook are unchanged.

PCI will use the proceeds from the term loan to refinance its
existing $1.046 billion term loan due in 2026 and its revolver due
in 2028 ($200 million currently drawn); fund transaction fees and
expenses; and add around $4 million of cash to the balance sheet.

The transaction will improve PCI's maturity profile. As of Dec. 31,
2023, PCI's S&P Global-Ratings adjusted leverage was 2.4x, which
provides good cushion to our 3x downgrade threshold. S&P said, "We
continue to forecast leverage improving to around 2x in 2025
because we expect PCI's Wind Creek Chicago Southland casino to open
at the end of this year and drive mid-teen-percent EBITDA growth
next year. Given the recent failed passage of a new gaming bill in
Alabama, we view the near-term risk of expanded gaming in Alabama
as low; however, the long-term risk remains."

Issue Ratings--Subordination Risk Analysis

Capital structure

S&P does not assign recovery ratings to Native American debt issues
because there are uncertainties surrounding the exercise of
creditor rights against a sovereign nation, including whether the
U.S. Bankruptcy Code would apply, whether a U.S. court would
ultimately be the appropriate venue to settle such a matter, and to
what extent a creditor can enforce any judgement against a
sovereign nation.

Wind Creek's credit agreement contains a tribal forbearance
provision in which lenders agree that in the event of a default
they will seek remedies first and primarily against the commercial
Wind Creek Bethlehem and Magic City Miami assets prior to taking
any action against PCI's priority distributions or tribal gaming
assets.

S&P said, "While we often assign recovery ratings to
speculative-grade debt in cases where commercial assets are
available to lenders in the event of default, we do not do so in
this case because of the relatively small size of the cash flow
contribution from the Bethlehem and Miami assets.

"In our view, in a default scenario, lenders would be unable to
fully recoup their investments under a distressed valuation of Wind
Creek Bethlehem and Magic City and would need to seek remedies
against PCI's tribal assets to be made whole. Because of this and
our expectation that Wind Creek will service its debt primarily
with cash generated by its tribal properties, we use a
subordination risk analysis to arrive at our issue-level ratings on
its credit facility."

PCI's proposed capital structure comprises a $550 million revolver
and a $1.26 billion term loan, both of which are secured.

Analytical conclusions

S&P said, "We rate PCI's revolver and term loan 'BB+', the same
level as our issuer credit rating, because the credit facility is
secured and there are no significant elements of subordination risk
present in the capital structure."



PHOENIX MITCHELL: Robert Alan Byrd Named Subchapter V Trustee
-------------------------------------------------------------
David Asbach, Acting U.S. Trustee for Region 5, appointed Robert
Byrd, Esq., at Byrd & Wiser, as Subchapter V trustee for Phoenix
Mitchell Trucking, LLC.

Mr. Byrd will be paid an hourly fee of $275 for his services as
Subchapter V trustee and will be reimbursed for work-related
expenses incurred.  

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

The Subchapter V trustee can be reached at:

     Robert A. Byrd, Esq.
     Byrd & Wiser
     P.O. Drawer 1939
     Biloxi, MS 39533
     Telephone: (228) 432-8123
     Facsimile: (228) 432-7029
     Email: rab@byrdwiser.com

                  About Phoenix Mitchell Trucking

Phoenix Mitchell Trucking, LLC filed a petition under Chapter 11,
Subchapter V of the Bankruptcy Code (Bankr. N.D. Miss. Case No.
24-11345) on May 10, 2024, with $500,001 to $1 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.


PORTE ROUGE: Property Sale Proceeds to Fund Plan Payments
---------------------------------------------------------
Porte Rouge Enterprises, LLC filed with the U.S. Bankruptcy Court
for the Eastern District of Louisiana a Subchapter V Plan of
Liquidation dated May 13, 2024.

The Debtor is a Louisiana limited liability company organized. The
Debtor owns and operates a short-term rental business in New
Orleans, LA.  

The Debtor's two primary assets are the Carrollton Property and the
Toussaint Property. The Debtor has two members: Karen Cantrelle and
Geaux Enterprises, LLC, a Georgia limited liability company. Karen
Cantrelle's brother, Ryan Thomas, is the sole member of Geaux
Enterprises, LLC.

The Debtor had intended to develop a short-term rental ("STR")
business in New Orleans, LA. It acquired the Carrollton and
Toussaint Properties for that purpose. However, problems with the
City and Parish of New Orleans made it difficult for the Debtor
(and many other STR companies) to operate profitably. Thus, the
Debtor made the difficult decision to liquidate its interests in
property through a subchapter V bankruptcy.

The Debtor has formulated a plan of liquidation. Under this Plan,
the Debtor intends to distribute the proceeds from the sale of its
immovable property (real estate).

Class 3 consists of General Unsecured Claims. Holders of Allowed
General Unsecured Claims shall receive a Pro Rata share of any Net
Sale Proceeds that remain after the payment of Allowed
Administrative Claims, Priority Claims (if any), and Secured
Claims. This Class is impaired.

Class 4 consists of Membership Interests. Equity Interests shall
retain their membership interests in the Debtor on and after the
Effective Date. If, and only if, Holders of Allowed Administrative,
Priority, Secured, and General Unsecured Claims are paid in full
will the Debtor's members receive any distributions under this
Plan.

On Confirmation of this Plan, all property of the Debtor, tangible
and intangible, including, without limitation, licenses, furniture,
fixtures, and equipment, will revert, free and clear of all Claims
and interests except as provided in the Plan, to the Debtor.

To the extent the Debtor has any projected disposable income after
the Effective Date, the Debtor shall distribute 50% projected
disposable income to the Secured Creditor from which the projected
disposable income was generated. The remaining 50% of such
projected disposable income shall be distributed to holders of
Allowed Administrative Claims on a Pro Rata basis.

The Debtor has listed the Toussaint and Carrollton Properties for
sale. The listing price for the Toussaint Property is $300,000. The
listing price for the Carrollton Property is $495,000.

At the closing for each Property, the closing agent shall reserve
from the Net Purchase Price and deposit with the Subchapter V
Trustee an amount equal to 12% of the Net Purchase Price for such
Property as the Holdback Fund.

A full-text copy of the Liquidating Plan dated May 13, 2024 is
available at https://urlcurt.com/u?l=fyD6By from PacerMonitor.com
at no charge.

Attorneys for the Debtor:

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

                 About Porte Rouge Enterprises

Porte Rouge Enterprises, LLC, owns and operates a short-term rental
business in New Orleans, LA.

The Debtor filed its voluntary petition for relief under Chapter 11
of the Bankruptcy Code (Bankr. E.D. La. Case No. 24-10264) on
Feb.13, 2024, listing $500,001 to $1 million in both assets and
liabilities.

Judge Meredith S Grabill presides over the case.

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


POWER STOP: Moody's Upgrades CFR to B3 & Alters Outlook to Stable
-----------------------------------------------------------------
Moody's Ratings upgraded the ratings of Power Stop, LLC, including
its corporate family rating to B3 from Caa1, probability of default
rating to B3-PD from Caa1-PD and senior secured first lien bank
credit facilities ratings to B3 from Caa1. The outlook was changed
to stable from positive.

The rating upgrades reflect Moody's view that Power Stop will
sustain steady revenue growth, improved profitability and adequate
liquidity over the next 12 to 18 months. Moody's expects Power
Stop's revenue growth will be supported by solid consumer demand
for its branded brake kit products and further penetration in the
warehouse distribution sales channel. Further, normalized freight
costs will help support healthy profitability with a Moody's
adjusted EBITA margin of at least 20%.

The stable outlook reflects Moody's expectation that Power Stop's
steady earnings will result in debt/EBITDA maintained comfortably
below 6x over the next twelve months. Further, Moody's expects
Power Stop to maintain sufficient interest coverage with EBITA to
interest expense above 1.5x.

RATINGS RATIONALE

Power Stop's B3 CFR reflects the company's modest scale in the
automotive aftermarket, limited business and product diversity, and
high financial leverage. The rating is supported by Power Stop's
strong competitive position and brand recognition. Further, the
company maintains a high earning margin benefitting from its
premium brake kits products with a large percentage of sales
through online retailers.

Demand for Power Stop's brake products is expected to remain
healthy, and lead to revenue growth of at least 5% in 2024. Despite
broader concerns around consumer spending, the company has seen
improving volumes of its more performance-based brake kits. In
addition, sales of consumer brake kits and individual brake
components into the warehouse distribution channel have been strong
as the company grows market share in this space.

Power Stop's earnings increased substantially in 2023 as the
company primarily benefited from lower freight costs, that burdened
profitability in 2022. Power Stop's EBITA margin improved to about
20% in 2023 compared to around 11% in 2022. Moody's expects Power
Stop to maintain an EBITA margin in 2024 of at least 20%, which is
line with historical averages prior to the decline in 2022.

Moody's views Power Stop's liquidity to be adequate. During 2023,
Power Stop successfully managed working capital (particularly
inventory) to generate healthy free cash flow and restore
liquidity. Free cash flow in 2024 is expected to be at least
breakeven as the company's working capital levels normalize.
Further, Moody's expects Power Stop to maintain a sufficient cash
balance and full availability on its $40 million revolving credit
facility by year end. The revolver is subject to a springing first
lien net leverage covenant if over 40% is drawn. Moody's expects
Power Stop will remain in compliance with this covenant with good
cushion if tested during the next 12-18 months.

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

The ratings could be upgraded if Power Stop generates consistently
strong organic revenue growth and stable profitability.  An upgrade
could also be achieved if debt/EBITDA is sustained below 5.5 times
alongside greater scale and/or business diversity. Higher levels of
free cash flow that are commensurate with revenue and profit growth
could also support an upgrade.

The ratings could be downgraded if revenue and earnings decline. An
expectation for debt/EBITDA to be sustained above 6.5x or an
erosion of liquidity with negative free cash flow and decreased
revolver availability could result in a ratings downgrade.

The principal methodology used in these ratings was Automotive
Suppliers published in May 2021.

Power Stop, LLC sells brake kits, components and related
accessories through major online retailers and traditional
warehouse distributors. Revenue was approximately $309 million for
the twelve months ended March 31, 2024. The company is majority
owned by private equity firm TSG Consumer Partners.


PRIME MARKETING: Hires United Expert Holdings as Software Expert
----------------------------------------------------------------
Prime Marketing, LLC, seeks approval from the U.S. Bankruptcy Court
for the District of Nevada to employ United Expert Holdings, LLC as
software expert.

The firm will provide consulting and software expert witness
services related to the Case and Plan confirmation.

The firm will be paid at the rates of $630 per hour.

The firm will be paid a retainer in the amount of $5,000.

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

Stephen Gray, a partner at United Expert Holdings, 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:

     Stephen Gray
     United Expert Holdings, LLC

              About Prime Marketing, LLC

Prime Marketing, LLC is a provider of smart IT tools for a business
of global organizations of any sizes. From developing exclusive
strategies to delivering the products, services and expertise, the
company helps its clients' business run more competently and revise
through technology Solutions.

Prime Marketing filed a petition under Chapter 11, Subchapter V of
the Bankruptcy Code (Bankr. D. Nev. Case No. 24-50091) on Jan. 29,
2024, with $100,000 to $500,000 in assets and $1 million to $10
million in liabilities.

Judge Katharine M. Samson oversees the case.

The Debtor tapped Jeffrey I. Golden, Esq., at Golden Goodrich, LLP
as bankruptcy counsel; L. Edward Humphrey, Esq., at Humphrey
O'Rourke, PLLC as local counsel; and Theodore Slater, Esq., at
Slater Law, APC as special litigation counsel.


PROCOM SERVICES: Aaron Cohen Named Subchapter V Trustee
-------------------------------------------------------
The U.S. Trustee for Region 21 appointed Aaron Cohen, Esq., a
practicing attorney in Jacksonville, Fla., as Subchapter V trustee
for Procom Services, Inc.

Mr. Cohen will be paid an hourly fee of $315 for his services as
Subchapter V trustee and will be reimbursed for work-related
expenses incurred.

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

The Subchapter V trustee can be reached at:

     Aaron R. Cohen, Esq.
     P.O. Box 4218
     Jacksonville, FL 32201
     Tel: (904) 389-7277
     Email: aaron@arcohenlaw.com

                       About Procom Services

Procom Services, Inc. sought protection under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. M.D. Fla. Case No. 24-02414) on May
14, 2024, with $50,001 to $100,000 in assets and $100,001 to
$500,000 in liabilities.

Judge Lori V. Vaughan presides over the case.

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


PROSOMNUS INC: Posts $3.4MM Net Loss in Q1 2024
-----------------------------------------------
ProSomnus, Inc. filed with the U.S. Securities and Exchange
Commission its Quarterly Report on Form 10-Q reporting a net loss
of $3.4 million for the three months ended March 31, 2024, compared
to a loss of $6.9 million for the three months ended March 31,
2023.

The Company is presently undergoing Chapter 11 proceedings in
Delaware. It currently believes that its current unrestricted cash
balance will not be sufficient for the Company to continue
operations for the next 12 months.

The Company has incurred recurring losses from operations and
negative cash flows from operating activities, which it expects to
continue for the foreseeable future.

"Our being subject to a long period of operations under the
Bankruptcy Court's protection could have a material adverse effect
on our business, financial condition, results of operations and
liquidity," the Company explained. "So long as the proceedings
related to the Chapter 11 reorganization continue, our senior
management will be required to spend a significant amount of time
and effort dealing with the reorganization instead of focusing
exclusively on our business operations. A prolonged period of
operating under the Bankruptcy Court's protection also may make it
more difficult to retain management and other key personnel
necessary to the success and growth of our business. In addition,
the longer the proceedings related to the Chapter 11 reorganization
continue, the more likely it is that our clients, investors,
strategic partners and service providers will lose confidence in
our ability to reorganize our businesses successfully and seek to
establish alternative advisory and/or other commercial
relationships, as applicable. Furthermore, so long as the Chapter
11 reorganization continue, we will be required to incur
substantial costs for professional fees and other expenses
associated with the administration of the Chapter 11
reorganization."

"During the Chapter 11 reorganization, we expect our financial
results to be volatile as restructuring activities and expenses,
contract terminations and rejections, and claims assessments
significantly impact our consolidated financial statements. As a
result, our historical financial performance is likely not
indicative of our financial performance after the date of the
filing of the Chapter 11 reorganization."

The Company has entered into a restructuring support agreement with
certain of its Sponsoring Noteholders.  The material terms include
an aggregate of $20.0 million of potential capital to the Company,
including through a debtor-in-possession credit facility and
potential new-money equity. The Sponsoring Noteholders have
committed to provide an $13.0 million credit facility, of which
$6.5 million has been provided, and to consummate a new-money
equity capital raise in an amount of at least $9.0 million to be
funded upon exit from the Chapter 11 Cases.

Although the Company intends to pursue the RSA in accordance with
the stated terms; there can be no assurance that the Company will
be successful in completing the Restructuring, whether on the same
or different terms than those provided in the RSA.

As of March 31, 2024, the Company had $23.8 million in total assets
against $46.6 million in total liabilities.

A full-text copy of the Company's Form 10-Q is available at
https://tinyurl.com/brbyzfk5

                 About ProSomnus Inc.

ProSomnus, Inc., f/k/a LAAA Merger Corp., is an innovative medical
technology company that develops, manufactures, and markets its
proprietary line of precision intraoral medical devices for
treating and managing patients with obstructive sleep apnea.

The Debtors sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Del. Lead Case 24-10972) on May 7, 2024,
with $26,287,000 in assets as of Dec. 31, 2023 and $52,888,000 in
liabilities as of Dec. 31, 2023. Brian B. Dow, chief financial
officer, signed the petitions.

Judge John T. Dorsey presides over the case.

The Debtors tapped Shanti M. Katona, Esq., at POLSINELLI PC as
legal counsel; and GAVIN/SOLMONESE LLC as financial advisor.

The law firms of Kilpatrick Townsend & Stockton LLP and Morris
James LLP represent the Ad Hoc Crossover Group of Convertible
Noteholders.



QUICKSILVER CAPITAL: Gerard Luckman Named Subchapter V Trustee
--------------------------------------------------------------
The U.S. Trustee for Region 2 appointed Gerard Luckman, Esq., at
Forchelli Deegan Terrana, LLP as Subchapter V trustee for
Quicksilver Capital, LLC.

Mr. Luckman will be paid an hourly fee of $695 for his services as
Subchapter V trustee and will be reimbursed for work-related
expenses incurred.

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

The Subchapter V trustee can be reached at:

     Gerard R. Luckman, Esq.
     Forchelli Deegan Terrana, LLP
     333 Earle Ovington Blvd., Suite 1010
     Uniondale, NY 11553
     Tel: (516) 812-6291
     Email: gluckman@ForchelliLaw.com

                     About Quicksilver Capital

Quicksilver Capital, LLC sought protection under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. E.D.N.Y. Case No. 24-71822) on May 10,
2024, with as much as $50,000 in both assets and liabilities.

Judge Louis A. Scarcella presides over the case.

Charles Wertman, Esq., at the Law Offices of Charles Wertman P.C.
represents the Debtor as bankruptcy counsel.


REALTRUCK GROUP: Moody's Alters Outlook on 'B3' CFR to Stable
-------------------------------------------------------------
Moody's Ratings affirmed the ratings of RealTruck Group, Inc.,
including the B3 corporate family rating, B3-PD probability of
default rating, B2 senior secured ratings and Caa2 senior unsecured
rating. Concurrently, Moody's changed the outlook to stable from
negative.

The affirmations and change in outlook to stable reflects Moody's
expectation for solid margin performance in the face of soft
demand. Demand will be muted by cautious consumer spending on
discretionary items within the current inflationary environment.
The outlook also reflects Moody's expectations of positive free
cash flow with increasing benefits of recent acquisitions, ongoing
pricing discipline and targeted cost savings. Nonetheless, the
large debt load and significant annual interest expense burden
limits the company's ability to absorb operational missteps or poor
execution.

RATINGS RATIONALE

RealTruck's ratings reflect very high leverage (pro forma
debt-to-EBITDA over 8x) and the largely discretionary nature of its
products.  However, the company also enjoys meaningful scale with
an EBITA margin that has averaged  approximately 15%  over the last
three years. The company's products cater to both new and used
light trucks with light trucks and SUVs representing the majority
of light vehicles sold. The functional aspect to the company's
products and attractive price points relative to the total cost of
the vehicle also support demand. Growth in revenue driven by the
company's higher-margin e-commerce platform  will also  increase
profitability. The company's Q4 2023 acquisition of Mountain Top
expanded its reach geographically to include Europe, Asia and
Australia. The addition also enhances cross selling opportunities
and increases exposure to longer cycle original equipment
manufacturer programs.

Moody's expects the EBITA margin to improve to above 15%  over the
next 12-18 months driven by strong pricing, cost savings and
acquisition synergies. The growing e-commerce platform should also
boost sales and margins. Key challenges to margin expansion include
the potential for lower operating leverage in the event consumers
pull back spending more sharply and management's plan to increase
marketing spend in 2024.  Cost savings are expected from
procurement, manufacturing efficiencies and shifting production to
facilities in lower cost regions, such as Mexico. Moody's expects
debt-to-EBITDA (inclusive of Moody's adjustments) to settle near
7.5x by the end of 2024 before falling below 7x  in 2025.

RealTruck's liquidity is supported by approximately $90 million of
cash as of March 31, 2024 and Moody's expectation of free cash flow
in excess of $50 million annually over the next 12-18 months.
Liquidity is also supported by the company's unused and unrated
$200 million asset-based lending (ABL) facility set to expire
January 2026. The facility is subject to a springing fixed charge
covenant tested when availability is less than the greater of 10%
of current availability or $20 million. The term loan does not have
financial maintenance covenants.

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

The ratings could be upgraded with stronger than expected free cash
flow that results in debt repayment and sustainably lower financial
leverage. Debt-to-EBITDA around 5.5x, retained cash flow-to-net
debt approaching the low-teens and EBITA-to-interest above 2x would
be important elements for an upgrade, along with maintenance of
good liquidity.

The ratings could be downgraded if Moody's expects that the company
is unable to maintain margins near current levels. Deteriorating
liquidity, including reliance on the ABL or weaker free cash flow
for a sustained period could also lead to a downgrade. Furthermore,
a downgrade could also result from the inability to meaningfully
reduce debt-to-EBITDA or if EBITA-to-interest expense falls below
1x. A debt financed dividend or material acquisition prior to
significantly improving leverage could also result in a negative
rating action.

RealTruck Group, Inc. is a vertically integrated manufacturer of
branded aftermarket accessories for trucks, Jeeps, sport utility
vehicles, crossover utility vehicles and vans with manufacturing
operations in the US, Canada, Denmark, Mexico and Thailand and
sales in 100+ countries. Products include hard and soft truck bed
covers, truck caps, bed liners, floor liners, steps, suspension
kits, Jeep parts and off-road accessories. Revenue for the twelve
months ended March 31, 2024 was approximately $1.6 billion.

The principal methodology used in these ratings was Automotive
Suppliers published in May 2021.


REMARKABLE HEALTHCARE: Hires Omni as Claims and Noticing Agent
--------------------------------------------------------------
Remarkable Healthcare Of Carrollton LP, seeks approval from the
U.S. Bankruptcy Court for the Eastern District of Texas to employ
Omni Agent Solutions, Inc. as claims, noticing, and solicitation
agent.

The firm will provide these services:

     a. serve and/or prepare required notices and documents in
these Chapter 11 Cases in accordance with the Bankruptcy Code and
the Bankruptcy Rules in the form and manner directed by the Debtors
and/or the Court, including (i) notice of the commencement of these
Chapter 11 Cases, (ii) notice of any claims bar date, (iii) notices
of transfers of claims, (iv) notices of objections to claims and
objections to transfers of claims, (v) notices of any hearings on a
disclosure statement and confirmation of the Debtors' plan or plans
of reorganization, including under Bankruptcy Rule 3017(d), (vi)
notice of the effective date of any plan of reorganization, and
(vii) all other notices, orders, pleadings, publications, and other
documents as the Debtors or court may deem necessary or appropriate
for an orderly administration of these Chapter 11 Cases;

     b. maintain an official copy of the Debtors' schedules of
assets and liabilities and statements of financial affairs
(collectively, the "Schedules"), listing the Debtors' known
creditors and the amounts owed thereto;

     c. maintain (i) a list of all potential creditors, equity
holders, and other parties-in-interest and (ii) a "core" mailing
list consisting of all parties described in bankruptcy rule
2002(i), (j), and (k) and those parties that have filed a notice of
appearance pursuant to bankruptcy rule 9010; and update and make
said lists available upon request by a party-in-interest or the
Clerk;

     d. furnish a notice to all potential creditors of the last
date for filing proofs of claim and a form for filing a proof of
claim, after such notice and form are approved by the court, and
notify said potential creditors of the existence, amount, and
classification of its respective claims as set forth in the
schedules, which may be effected by the inclusion of such
information (or the lack thereof, in case where the schedules
indicate no debt due to the subject party) on a customized proof of
claim form provided to potential creditors;

     e. for motions, orders, or other pleadings or documents
served, prepare and file or cause to be filed with the Clerk an
affidavit or certificate of service within seven (7) business days
of service, which includes (i) either a copy of the notice served
or the docket number(s) and title(s) of the pleading(s) served,
(ii) a list of persons to whom it was mailed (in alphabetical
order) with its addresses, (iii) the manner of service, and (iv)
the date served;

     f. process all proofs of claim received, including those
received by the Clerk, check said processing for accuracy, and
maintain the original proofs of claim in a secure area;

     g. maintain the official claims register for each debtor (the
"Claims Register") on behalf of the Clerk; upon the Clerk's
request, provide the Clerk with a certified, duplicate unofficial
claim register; and specify in the claims register the following
information for each claim docketed: (i) the claim number assigned,
(ii) the date received, (iii) the name and address of the claimant
and agent, if applicable, who filed the claim, (iv) the amount
asserted, (v) the asserted classification(s) of the claim (e.g.,
secured, unsecured, priority, etc.), and (vi) any disposition of
the claim;

     h. implement necessary security to ensure the completeness and
integrity of the claims register and the safekeeping of the
original claims;

     i. record all transfers of claims and provide any notices of
such transfers as required by bankruptcy rule 3001(e);

     j. relocate, by messenger or overnight delivery, all of the
court-filed proofs of claim to the offices of Omni, not less often
than weekly;

     k. upon completion of the docketing process for all claims
received to date for each case, turn over to the Clerk copies of
the claims register for the Clerk's review (upon the Clerk's
request);

     l. monitor the court's docket for all notices of appearance,
address changes, and claims-related pleadings and orders filed and
make necessary notations on and/or changes to the claims register
and any service or mailing lists, including to identify and
eliminate duplicative names and addresses from such lists;

     m. identify and correct any incomplete or incorrect addresses
in any mailing or service lists;

     n. assist in the dissemination of information to the public
and respond to requests for administrative information regarding
these Chapter 11 Cases as directed by the Debtors or the Court,
including through the use of a case
website and/or call center;

     o. 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, including, if applicable, brokerage firms,
bank back-offices and institutional holders;

    p. prepare an official ballot certification and, if necessary,
testify in support of the ballot tabulation results;

    q. assist with the preparation of the Debtors' schedules and
gather data in conjunction therewith;

    r. provide a confidential data room, if requested;

    s. manage and coordinate any distributions pursuant to a
chapter 11 plan;

    t. if these Chapter 11 Cases are converted to case under
chapter 7 of the bankruptcy code, contact the Clerk within three
(3) days of the notice to Omni of entry of the order converting the
case;

    u. thirty (30) days prior to the close of these Chapter 11
Cases, to the extent practicable, request that the Debtors submit
to the court a proposed order dismissing Omni as claims, noticing,
and solicitation agent and terminating its services in such
capacity upon completion of its duties and
responsibilities and upon the closing of these Chapter 11 Cases;

   v. within seven (7) days of notice to Omni of entry of an order
closing these Chapter 11 Cases, provide to the court the final
version of the claims register as of the date immediately before
the close of these Chapter 11 Cases;

    w. at the close of these Chapter 11 Cases, box and transport
all original documents, in proper format, as provided by the Clerk,
to (i) the National Archives Record Administration, Southwest
Region located at 1400 John Burgess Drive, Fort Worth, Texas 76140
or (ii) any other location requested by the Clerk; and

    x. perform other administrative services with respect to these
Chapter 11 Cases, pursuant to provisions in the Retention
Agreement.

The firm will be paid at these rates:

   Analyst                                 $40-$75 per hour
   Consultants                             $75-$195 per hour
   Senior Consultants                      $200-$240 per hour
   Solicitation and Securities Consultant  $200-225 per hour
   Director of Solictation and Securities  $250 per hour
   Technology/Programming                  $85-$155 per hour

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

Paul H. Deutch, a partner at Omni Agent Solutions, Inc., disclosed
in a court filing that the firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Paul H. Deutch
     Omni Agent Solutions, Inc.
     1120 Avenue of the Americas, 4th Floor
     New York, NY 10036
     Tel: (212) 302-3580

           About Remarkable Healthcare Of Carrollton LP

Remarkable Healthcare of Carrollton, LP and affiliates own and
operate nursing home facilities.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D. Tex. Case No. 23-42098) on November 2,
2023. In the petition signed by Laurie Beth McPike, CEO, the Debtor
disclosed up to $10 million in both assets and liabilities.

Judge Brenda T. Rhoades oversees the case.

Mark Castillo, Esq., at Carrington, Coleman, Sloman & Blumental,
LLP, represents the Debtor as legal counsel.


RESEARCH NOW: $250MM Bank Debt Trades at 96% Discount
-----------------------------------------------------
Participations in a syndicated loan under which Research Now Group
LLC is a borrower were trading in the secondary market around 4.4
cents-on-the-dollar during the week ended Friday, May 31, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $250 million Term loan facility is scheduled to mature on
December 22, 2025.  The amount is fully drawn and outstanding.

Headquartered in Plano, Texas, Research Now Group, LLC (formerly
Research Now Group, Inc.) and its subsidiary Dynata, LLC (formerly
Survey Sampling International, LLC), provides data collection
services through online, mobile and offline surveys used by market
research firms, consulting firms and corporate customers.


REVERB BUYER: $1.05BB Bank Debt Trades at 18% Discount
------------------------------------------------------
Participations in a syndicated loan under which Reverb Buyer Inc is
a borrower were trading in the secondary market around 82.4
cents-on-the-dollar during the week ended Friday, May 31, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $1.05 billion Term loan facility is scheduled to mature on
November 1, 2028.  The amount is fully drawn and outstanding.

The Company's country of domicile is the United States.


REX INC: Seeks to Hire Realcorp LLC as Realtor
----------------------------------------------
Rex Inc. seeks approval from the U.S. Bankruptcy Court for the
Southern District of Virginia to employ Realcorp LLC as realtor.

The firm will market and sell the Debtor's property located at 3417
US 60 Highway, Barboursville, WV 25504.

The firm will be paid a commission of 5 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:

     Isaac N. Smith
     Realcorp LLC
     3818 MacCorkle Avenue, S.E.
     Charleston, WV 25304
     Tel: (304) 840-1781

              About Rex Inc

REX Inc., filed a Chapter 11 bankruptcy petition (Bankr. S.D.W.V.
Case No. 30096) on March 25, 2024. The Debtor hires Joseph W.
Caldwell as counsel.


RITE AID: $425MM Bank Debt Trades at 50% Discount
-------------------------------------------------
Participations in a syndicated loan under which Rite Aid Corp is a
borrower were trading in the secondary market around 49.9
cents-on-the-dollar during the week ended Friday, May 31, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $425 million Term loan facility is scheduled to mature on
August 20, 2026.  About $398.1 million of the loan is withdrawn and
outstanding.

            About Rite Aid

Rite Aid — http://www.riteaid.com— is a full-service pharmacy.
Its wholly owned subsidiaries include Elixir, Bartell Drugs and
Health Dialog. Elixir, Rite Aid’s pharmacy benefits and Services
Company, consists of accredited mail and specialty pharmacies,
prescription discount programs and an industry leading adjudication
platform to offer superior member experience and cost savings.
Health Dialog provides healthcare coaching and disease management
services via live online and phone health services. Regional chain
Bartell Drugs has supported the health and wellness needs in the
Seattle area for more than 130 years.

Rite Aid Corporation and various affiliated entities sought
protection under Chapter 11 of the U.S. Bankruptcy Code (Bankr.
D.N.J. Lead Case No. 23-18993) on October 15, 2023. In the petition
signed by Jeffrey S. Stein, their chief executive officer and chief
restructuring officer, Rite Aid Corp. disclosed $7,650,418,000 in
total assets and $8,597,866,000 in total liabilities.

Judge Michael B. Kaplan oversees the jointly consolidated cases.

The Debtors tapped Kirkland & Ellis LLP and Kirkland & Ellis
International LLP as general bankruptcy counsel, Cole Schotz, P.C.
as local bankruptcy counsel, Guggenheim Partners as investment
banker, Alvarez & Marsal North America, LLC as financial, tax and
restructuring advisor, and Kroll Restructing Administration as
claims and noticing agent.
Kramer Levin Naftalis & Frankel LLP, serves as counsel to the
Official Committee of Unsecured Creditors. Kelley Drye & Warren LLP
serves as co-counsel to the Committee.

A Tort Claimants Committee is represented by Akin Gump Strauss
Hauer & Feld LLP as lead counsel and Sherman, Silverstein, Kohl,
Rose & Podolsky, P.A as local counsel.

The Dann Law Firm, P.C.; Martzell, Bickford & Centola; Creadore Law
Firm PC; and Thompson Barney advise an Ad Hoc Committee comprised
of parents and guardians advocating on behalf of children born with
Neonatal Abstinence Syndrome, and who assert general unsecured
claims on account of the children’s fetal opioid exposure.

DLA Piper LLP (US) serves as counsel to Medimpact Healthcare
Systems, Inc., the buyer of the Elixir pharmacy benefits management
business. Greenberg Traurig, LLP, and Choate Hall & Stewart LLP
serve as co-counsel to Bank of America, N.A., the administrative
agent for the prepetition first lien lenders and the DIP lenders.

Paul, Weiss, Rifkind, Wharton & Garrison LLP and Fox Rothschild LLP
represent the Ad Hoc Group of Secured Noteholders. FTI Consulting
and Evercore is serving or served as financial advisors to the
bondholders.


RODAN & FIELDS: $413MM Bank Debt Trades at 93% Discount
-------------------------------------------------------
Participations in a syndicated loan under which Rodan & Fields LLC
is a borrower were trading in the secondary market around 6.7
cents-on-the-dollar during the week ended Friday, May 31, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $413 million Term loan facility is scheduled to mature on May
8, 2027.  The amount is fully drawn and outstanding.

Rodan & Fields, LLC, known as Rodan + Fields or R+F, is an American
multi-level marketing company specializing in skincare products.


SAFEWAY CARRIERS: William Avellone Named Subchapter V Trustee
-------------------------------------------------------------
The U.S. Trustee for Region 11 appointed William Avellone of
Chartered Management as Subchapter V trustee for Safeway Carriers,
Inc.

Mr. Avellone will be paid an hourly fee of $375 for his services as
Subchapter V trustee and will be reimbursed for work-related
expenses incurred.

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

The Subchapter V trustee can be reached at:

     William B. Avellone
     Chartered Management
     10 South Riverside Plaza, Suite 875
     Chicago, IL 60606
     Tel: (312) 273-4004
     Email: bill.avellone@charteredmgt.com

                       About Safeway Carriers

Safeway Carriers, Inc., a company in Woodridge, Ill., filed a
petition under Chapter 11, Subchapter V of the Bankruptcy Code
(Bankr. N.D. Ill. Case No. 24-06848) on May 8, 2024, with $450,500
in assets and $1,667,850 in liabilities. Volodymyr Rozdolsky,
president, signed the petition.

Judge Donald R. Cassling presides over the case.

David Freydin, Esq., at the Law Offices of David Freydin represents
the Debtor as legal counsel.


SARC TN: Stephen Coffin Named Subchapter V Trustee
--------------------------------------------------
The Acting U.S. Trustee for Region 13 appointed Stephen Coffin,
Esq., attorney at The Small Business Law Center, as Subchapter V
trustee for SARC TN - Goodlettsville, LLC.

Mr. Coffin will be paid an hourly fee of $285 for his services as
Subchapter V trustee and will be reimbursed for work-related
expenses incurred.

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

The Subchapter V trustee can be reached at:

     Stephen D. Coffin, Esq.
     Attorney at Law, MBA
     The Small Business Law Center
     2705 St. Peters-Howell Rd, Suite A
     St. Peters, MO 63376
     Phone: (636) 244-5252
     Fax: (636) 486-1788  
     Email: scoffin@tsblc.com

                  About SARC TN – Goodlettsville

SARC TN - Goodlettsville, LLC sought protection under Chapter 11 of
the U.S. Bankruptcy Code (Bankr. E.D. Mo. Case No. 24-10253) on May
10, 2024, with $1 million to $10 million in both assets and
liabilities. Steven M. Caton, manager, signed the petition.

Judge Brian C. Walsh presides over the case.

Spencer Desai, Esq., at The Desai Law Firm represents the Debtor as
bankruptcy counsel.


SC HEALTHCARE: Ombudsman Hires Porzio Bromberg as Counsel
---------------------------------------------------------
Suzanne Koenig, the patient care ombudsman of SC Healthcare
Holding, LLC, seeks approval from the U.S. Bankruptcy Court for the
District of Delaware to employ Porzio, Bromberg & Newman, P.C. as
counsel.

The firm's services include:

     a. advising the Ombudsman concerning the requirements of the
Bankruptcy Code, Bankruptcy Rules, and the Appointment Order
relating to the discharge of her duties under Section 333 of the
Bankruptcy Code;

     b. representing the Ombudsman in any proceeding or hearing in
this Court and in any action in other courts where the rights of
the patients generally may be litigated or affected as a result of
these Chapter 11 Cases;

     c. representing and advising the Ombudsman in connection with
gaining access to patient records in accordance with Section 333 of
the Bankruptcy Code and other relevant law to the extent
applicable;

     d. advising and representing the Ombudsman concerning the
effect on patients of a potential reorganization, sale or other
transfer of the Debtors' assets or closing of any of the Debtors'
programs or facilities;

     e. assisting the Ombudsman in connection with her periodic
reports;

     f. monitoring proceedings in these Chapter 11 Cases to
identify any proceedings which could affect patients or which
reflect developments potentially affecting patients; and

      g. performing such other legal services as may be required
under the circumstances of these Chapter 11 Cases in accordance
with the Ombudsman's powers and duties as set forth in the
Bankruptcy Code.

The firm will be paid at these rates:

     Robert M. Schechter    Principal    $835 per hour
     Cheryl A. Santaniello  Principal    $770 per hour
     Christopher P. Mazza   Associate    $580 per hour
     Dean M. Oswald         Associate    $460 per hour
     Maria P. Dermatis      Paralegal    $370 per hour
     Jessica M. O'Connor    Paralegal    $330 per hour
     Peri N. Balala         Paralegal    $315 per hour
     Paraprofessionals                   $460 to $1,200 per hour
     Law clerks                          $315 to $400 per hour

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

Cheryl A. Santaniello, Esq., a partner at Porzio, Bromberg &
Newman, 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:

     Cheryl A. Santaniello, Esq.
     Porzio, Bromberg & Newman, P.C.
     300 Delaware Ave, Suite 1220,
     Wilmington, DE 19801-1607
     Tel: (302) 526-1235
     Fax: (302) 416-6064
     Email: casantaniello@pbnlaw.com

              About SC Healthcare Holding, LLC

SC Healthcare Holding, LLC, et al. comprise one of the largest
nursing home operators in the United States and work in partnership
with physicians, skilled nurses, and other health care providers in
order to provide various healthcare and rehabilitation services for
elderly citizens in Illinois, Missouri, and Iowa.

SC Healthcare Holding, LLC sought protection under Chapter 11 of
the U.S. Bankruptcy Code (Bankr. D. Del. Lead Case No. 24-10443) on
March 20, 2024. In the petition signed by David R. Campbell as
authorized signatory, SC Healthcare disclosed up to $100 million to
$500 million in assets and $100 million to $500 million in
liabilities.

Judge Hon. Thomas M Horan oversees the case.

Young Conaway Stargatt & Taylor, LLP and Winston & Strawn LLP
represent the Debtors as legal counsel.


SC HEALTHCARE: Ombudsman Hires SAK Management Services as Advisor
-----------------------------------------------------------------
Suzanne Koenig, the patient care ombudsman of SC Healthcare
Holding, LLC seeks approval from the U.S. Bankruptcy Court for the
District of Delaware to employ SAK Management Services, LLC d/b/a
SAK HEALTHCARE as Medical Operations Advisor.

The firm's services include:

     a. conducting interviews of residents, family members,
guardians and facility staff as required;

     b. reviewing license and governmental permits;

     c. reviewing adequacy of staffing, supplies and equipment;

     d. reviewing safety standards;

     e. reviewing facility maintenance issues or reports;

     f. reviewing resident, family, staff or employee complaints;

     g. reviewing risk management reports;

     h. reviewing litigation relating to the Debtors;

     i. reviewing resident records;

     j. reviewing any possible sale, closure or restructuring of
the Debtors and how it impacts residents;

     k. reviewing other information, as applicable to the Debtors
and these Chapter 11 Cases;

     l. reviewing various financial information, including, without
limitation, current financial statements, cash projections,
accounts receivable reports and accounts payable reports to the
extent such information may impact resident care; and

     m. assisting the Ombudsman with such other services as may be
required under the circumstances of these Chapter 11 Cases.

The firm will be paid at these rates:

     Suzanne Koenig          $500 per hour
     Jennifer Meyerowitz     $500 per hour
     Michael Brogan          $500 per hour
     Rick Snider             $450 per hour
     Carrie Baker            $450 per hour
     Ragina Channell         $450 per hour
     Keith Hufsey            $450 per hour
     Christina Kelsey        $400 per hour
     Daniel Haracz           $250 per hour

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

Suzanne Koenig, Founder & Chief Executive Officer at SAK Management
Services, LLC d/b/a SAK Healthcare, 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:

     Suzanne Koenig
     SAK Management Services, LLC
     300 Saunders Road, Suite 300
     Riverwoods, IL 60015
     Tel: (847) 446-8400
     Fax: (847) 446-8432
     Email: skoenig@sakmgmt.com

              About SC Healthcare Holding, LLC

SC Healthcare Holding, LLC, et al. comprise one of the largest
nursing home operators in the United States and work in partnership
with physicians, skilled nurses, and other health care providers in
order to provide various healthcare and rehabilitation services for
elderly citizens in Illinois, Missouri, and Iowa.

SC Healthcare Holding, LLC sought protection under Chapter 11 of
the U.S. Bankruptcy Code (Bankr. D. Del. Lead Case No. 24-10443) on
March 20, 2024. In the petition signed by David R. Campbell as
authorized signatory, SC Healthcare disclosed up to $100 million to
$500 million in assets and $100 million to $500 million in
liabilities.

Judge Hon. Thomas M Horan oversees the case.

Young Conaway Stargatt & Taylor, LLP and Winston & Strawn LLP
represent the Debtors as legal counsel.


SCHOFFSTALL FARM: Lisa Rynard Named Subchapter V Trustee
--------------------------------------------------------
The U.S. Trustee for Regions 3 and 9 appointed Lisa Rynard, Esq.,
at the Law Office of Lisa A. Rynard as Subchapter V trustee for
Schoffstall Farm, LLC.

Ms. Rynard will be paid an hourly fee of $300 for her services as
Subchapter V trustee and will be reimbursed for work-related
expenses incurred.

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

The Subchapter V trustee can be reached at:

     Lisa A. Rynard, Esq.
     Law Office of Lisa A. Rynard
     240 Broad Street
     Montoursville, PA 17754
     Business Phone: (570) 505-3289
     E-Mail: larynard@larynardlaw.com

                       About Schoffstall Farm

Schoffstall Farm, LLC, a company in Harrisburg, Pa., filed a
petition under Chapter 11, Subchapter V of the Bankruptcy Code
(Bankr. M.D. Pa. Case No. 24-01219) on May 14, 2024, with $1
million to $10 million in both assets and liabilities. Martin L.
Schoffstall, president, signed the petition.

Judge Henry W. Van Eck presides over the case.

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


SCORPIUS HOLDINGS: Changes Annual Meeting Date to July 19
---------------------------------------------------------
Scorpius Holdings, Inc. disclosed in a Form 8-K filed with the
Securities and Exchange Commission that the Company has determined
that it will hold its 2024 Annual Meeting of Stockholders on July
19, 2024, instead of Aug. 2, 2024, as originally reported.  The
record date for determining the stockholders of record who will be
entitled to vote at the 2024 Annual Meeting will remain the close
of business on June 13, 2024.  The time and location of the 2024
Annual Meeting will be as set forth in the Company's definitive
proxy statement for the 2024 Annual Meeting to be filed with the
Securities and Exchange Commission.

Because the scheduled date of the 2024 Annual Meeting is more than
30 days prior to the anniversary of the Company's 2023 Annual
Meeting of Stockholders, prior disclosed deadlines regarding the
submission of stockholder proposals pursuant to Rule 14a-8 under
the Securities Exchange Act of 1934, as amended, for the 2024
Annual Meeting are no longer applicable.  The Company is hereby
providing notice of certain revised deadlines for the submission of
stockholder proposals in connection with the 2024 Annual Meeting.
In order for a stockholder proposal, submitted pursuant to Rule
14a-8, to be considered timely for inclusion in the Company's proxy
statement and form of proxy for the 2024 Annual Meeting, such
proposal must be received by the Company by June 9, 2024.  The
Company has determined that June 9, 2024 is a reasonable time
before the Company plans to begin printing and mailing its proxy
materials. Therefore, in order for a stockholder to submit a
proposal for inclusion in the Company's proxy materials for the
2024 Annual Meeting, the stockholder must comply with the
requirements set forth in Rule 14a-8, including with respect to the
subject matter of the proposal, and must deliver the proposal and
all required documentation to the Company no later than June 9,
2024.  The public announcement of an adjournment or postponement of
the date of the 2024 Annual Meeting will not commence a new time
period (or extend any time period) for submitting a proposal
pursuant to Rule 14a-8.

Generally, timely notice of any director nomination or other
proposal that any stockholder intends to present at the 2024 Annual
Meeting, but does not seek to have included in the proxy materials
pursuant to Rule 14a-8, must be delivered no later than June 9,
2024, which is the tenth day following the date of this Current
Report on Form 8-K announcing the date of the 2024 Annual Meeting.
Therefore, in order for a stockholder to timely submit a director
nomination or other proposal that the stockholder intends to
present at the 2024 Annual Meeting, the stockholder must deliver
the director nomination or proposal to the Company no later than
June 9, 2024.

In addition, to comply with the universal proxy rules, stockholders
who intend to solicit proxies in support of director nominees other
than our nominees must provide notice that sets forth the
information required by Rule 14a-19 under the Exchange Act by
June 9, 2024, which is the tenth calendar day following the date of
this Current Report on Form 8-K announcing the date of the 2024
Annual Meeting.

                      About Scorpius Holdings

Headquartered in Morrisville, NC, Scorpius Holdings, Inc. --
www.scorpiusbiologics.com -- is a contract development and
manufacturing organization ("CDMO") that provides a comprehensive
range of biologics manufacturing services from process development
to Current Good Manufacturing Practices ("CGMP") clinical and
commercial manufacturing of biologics for the biotechnology and
biopharmaceutical industries.  Scorpius pairs CGMP biomanufacturing
and quality control expertise with cutting edge capabilities in
immunoassays, molecular assays, and bioanalytical methods to
support the production of cell- and gene-based therapies as well
as
large molecule biologics.  The Company's services include clinical
and commercial drug substance manufacturing, release and stability
testing and variety of process development services, including
upstream and downstream development and optimization, analytical
method development, as well as cell line development, testing and
characterization.  Its San Antonio, TX facility commenced
operations in September 2022.

Raleigh, North Carolina-based BDO USA, P.C., the Company's auditor
since 2012, issued a "going concern" qualification in its report
dated April 26, 2024, citing that the Company has suffered
recurring losses from operations and has not generated significant
revenue or positive cash flows from operations.  These factors
raise substantial doubt about the Company's ability to continue as
a going concern.


SCORPIUS HOLDINGS: Regains Compliance With NYSE Listing Requirement
-------------------------------------------------------------------
Scorpius Holdings, Inc. disclosed in a Form 8-K filed with the
Securities and Exchange Commission that on May 29, 2024, the
Company was notified by the NYSE American LLC that it has now
regained compliance with Section 1007 of the NYSE American Company
Guide and it will be removed from the late filers' list
disseminated to data vendors and posted on the Listed Standards
Filing Status page on www.nyse.com, and that the "LF" indicator
posted on the Profile, Data and News pages related to each issue
will be removed.  The notice came after the Company filed its
delayed Form 10-Q for the period ended March 31, 2024 with the SEC
on May 28, 2024.

As previously reported, on May 20, 2024, Scorpius notified the NYSE
American that it was unable to file its Quarterly Report on Form
10-Q for the quarter ended March 31, 2024 by the extended filing
date under Rule 12b-25 of the Securities Exchange Act of 1934.  On
May 21, 2024, the Company received a notice from the NYSE
Regulation stating that the Company is not in compliance with the
continued listing standards of the Exchange because the Company
failed to timely file its Quarterly Report on Form 10-Q for the
quarter ended March 31, 2024, which was due to be filed with the
Securities and Exchange Commission no later than May 20, 2024.

                     About Scorpius Holdings

Headquartered in Morrisville, NC, Scorpius Holdings, Inc. --
www.scorpiusbiologics.com -- is a contract development and
manufacturing organization ("CDMO") that provides a comprehensive
range of biologics manufacturing services from process development
to Current Good Manufacturing Practices ("CGMP") clinical and
commercial manufacturing of biologics for the biotechnology and
biopharmaceutical industries.  Scorpius pairs CGMP biomanufacturing
and quality control expertise with cutting edge capabilities in
immunoassays, molecular assays, and bioanalytical methods to
support the production of cell- and gene-based therapies as well
as
large molecule biologics.  The Company's services include clinical
and commercial drug substance manufacturing, release and stability
testing and variety of process development services, including
upstream and downstream development and optimization, analytical
method development, as well as cell line development, testing and
characterization.  Its San Antonio, TX facility commenced
operations in September 2022.

Raleigh, North Carolina-based BDO USA, P.C., the Company's auditor
since 2012, issued a "going concern" qualification in its report
dated April 26, 2024, citing that the Company has suffered
recurring losses from operations and has not generated significant
revenue or positive cash flows from operations.  These factors
raise substantial doubt about the Company's ability to continue as
a going concern.


SDC US: HPS Corporate Marks $24.1MM Loan at 27% Off
---------------------------------------------------
HPS Corporate Lending Fund has marked its $24,175,000 loan extended
to SDC US Smilepay SPV to market at $17,602,000 or 73% of the
outstanding amount, as of March 31, 2024, according to a disclosure
contained in HPS Corporate's Form 10-Q for the quarterly period
ended March 31, 2024, filed with the Securities and Exchange
Commission.

HPS Corporate is a participant in a First Lien Debt (P+ 9.75%) to
SDC US Smilepay SPV.  The loan matures on October 27, 2025.

HPS Corporate is a Delaware statutory trust that was formed on
December 23, 2020 and commenced operations on February 3, 2022. The
Company is a non-diversified, closed-end management investment
company that has elected to be regulated as a business development
company under the Investment Company Act of 1940, as amended. The
Company is externally managed by HPS Advisors, LLC a wholly-owned
subsidiary of HPS Investment Partners, LLC. Prior to June 30, 2023,
the Company was externally managed by HPS. The Company has elected
to be treated for federal income tax purposes, and intends to
qualify annually thereafter, as a regulated investment company as
defined under Subchapter M of the Internal Revenue Code of 1986, as
amended.

HPS Corporate is led by Michael Patterson, Chief Executive Officer;
and Robert Busch, Chief Financial Officer. The fund can be reach
through:

     Michael Patterson
     HPS Corporate Lending Fund
     40 West 57th Street, 33rd Floor
     New York, NY 10019
     Tel: (212) 287-6767

                    About SmileDirectClub Inc.

SmileDirectClub, Inc. (OTC: SDCCQ) --
http://www.SmileDirectClub.com/-- was a teledentistry company. The
company was co-founded in 2014 by Jordan Katzman and Alex Fenkell.
It was based in Nashville, Tennessee.

SmileDirectClub and its affiliates sought protection under Chapter
11 of the U.S. Bankruptcy Code (Bankr. S.D. Texas Lead Case No.
23-90786) on Sept. 29, 2023. In the petition signed by its chief
financial officer, Troy Crawford, SmileDirectClub disclosed
$498,712,000 in assets and $1,051,823,000 in liabilities.

Judge Christopher M. Lopez oversees the cases.

The Debtors tapped Kirkland & Ellis LLP and Kirkland & Ellis
International, LLP as general bankruptcy counsel; Jackson Walker,
LLP, as local bankruptcy counsel; Centerview Partners, LLC as
financial advisor and investment banker; FTI Consulting, Inc., as
restructuring advisor; and Kroll Restructuring Administration, LLC,
as notice and claims agent.

SmileDirectClub shut down in December 2023.  The cases were
converted to Chapter 7 in January 2024.



SEQUOIA MORTGAGE 2019-2: Moody's Ups Rating on B-4 Certs From Ba2
-----------------------------------------------------------------
Moody's Ratings has upgraded the ratings of eight bonds issued by
Sequoia Mortgage Trust. The collateral backing this deal consists
of prime jumbo mortgage loans.

A comprehensive review of all credit ratings for the respective
transaction has been conducted during a rating committee.

The complete rating actions are as follows:

Issuer: Sequoia Mortgage Trust 2019-2

Cl. B-4, Upgraded to A3 (sf); previously on Jul 31, 2023 Upgraded
to Ba2 (sf)

Issuer: Sequoia Mortgage Trust 2019-3

Cl. B-4, Upgraded to A3 (sf); previously on Jul 31, 2023 Upgraded
to Ba2 (sf)

Issuer: Sequoia Mortgage Trust 2019-CH1

Cl. B-3, Upgraded to Aaa (sf); previously on Oct 4, 2022 Upgraded
to Aa2 (sf)

Cl. B-4, Upgraded to A3 (sf); previously on Aug 3, 2021 Upgraded to
Ba1 (sf)

Issuer: Sequoia Mortgage Trust 2019-CH2

Cl. B-3, Upgraded to Aaa (sf); previously on Jul 31, 2023 Upgraded
to Aa3 (sf)

Cl. B-4, Upgraded to A3 (sf); previously on Jul 31, 2023 Upgraded
to Baa3 (sf)

Issuer: Sequoia Mortgage Trust 2019-CH3

Cl. B-3, Upgraded to Aaa (sf); previously on Jul 31, 2023 Upgraded
to A2 (sf)

Cl. B-4, Upgraded to A3 (sf); previously on Jul 31, 2023 Upgraded
to Ba2 (sf)

RATINGS RATIONALE

The rating upgrades reflect the increased levels of credit
enhancement available to the bonds, the recent performance, and
Moody's updated loss expectations on the underlying pools.

Each of the transactions Moody's reviewed continue to display
strong collateral performance, with cumulative losses for each
transaction at .01% or lower and a small number of loans in
delinquency. In addition, enhancement levels for most tranches have
grown significantly, as the pools amortize relatively quickly. The
credit enhancement since closing has grown, on average, over 9x for
the tranches upgraded.

Moody's analysis on certain bonds included an assessment of the
existing credit enhancement floor, in place to mitigate the
potential default of a small number of loans at the tail end of a
transaction.

Moody's analysis also considered the existence of historical
interest shortfalls for some of the bonds. While all shortfalls
have since been recouped, the size and length of the past
shortfalls, as well as the potential for recurrence, were analyzed
as part of the upgrades. In addition, while Moody's analysis
applied a greater probability of default stress on loans that have
experienced modifications, Moody's decreased that stress to the
extent the modifications were in the form of temporary payment
relief.

The rating actions also reflect the further seasoning of the
collateral and increased clarity regarding the impact of borrower
relief programs on collateral performance. Information obtained
from loan servicers in recent years has shed light on their current
strategies regarding borrower relief programs and the impact those
programs may have on collateral performance and transaction
liquidity, through servicer advancing. Moody's recent analysis has
found that in addition to robust home price appreciation, many of
these borrower relief programs have contributed to stronger
collateral performance than Moody's had previously expected, thus
supporting the upgrades.

No actions were taken on some rated classes in these deals because
their expected losses on the bonds remain commensurate with their
current ratings, after taking into account the updated performance
information, structural features, credit enhancement and other
qualitative considerations.

Principal Methodologies

The principal methodology used in these ratings was "Moody's
Approach to Rating US RMBS Using the MILAN Framework" published in
August 2023.

Factors that would lead to an upgrade or downgrade of the ratings:

Up

Levels of credit protection that are higher than necessary to
protect investors against current expectations of loss could drive
the ratings of the subordinate bonds up. Losses could decline from
Moody's original expectations as a result of a lower number of
obligor defaults or appreciation in the value of the mortgaged
property securing an obligor's promise of payment. Transaction
performance also depends greatly on the US macro economy and
housing market.

Down

Levels of credit protection that are insufficient to protect
investors against current expectations of loss could drive the
ratings down. Losses could rise above Moody's expectations as a
result of a higher number of obligor defaults or deterioration in
the value of the mortgaged property securing an obligor's promise
of payment. Transaction performance also depends greatly on the US
macro economy and housing market. Other reasons for
worse-than-expected performance include poor servicing, error on
the part of transaction parties, inadequate transaction governance
and fraud.

Finally, performance of RMBS continues to remain highly dependent
on servicer procedures. Any change resulting from servicing
transfers or other policy or regulatory change can impact the
performance of these transactions. In addition, improvements in
reporting formats and data availability across deals and trustees
may provide better insight into certain performance metrics such as
the level of collateral modifications.


SHINY BUD: Commences Bankruptcy Proceedings in Canada
-----------------------------------------------------
Shiny Health & Wellness Corp. on May 28 disclosed that its
wholly-owned subsidiary, Shiny Bud Inc., with the authorization and
approval of its board of directors, has filed a Notice of Intention
to Make a Proposal pursuant to the provisions of the Bankruptcy and
Insolvency Act (Canada). The principal purpose of the NOI filing is
to create a stabilized environment for the Company and its
financial advisors to run an orderly and flexible sale, investment
and solicitation process with the goal of identifying one or more
interested parties that wish to acquire or make an investment in
the Company's business or all or some of its assets. B Riley Farber
Inc. has been appointed as the trustee under the NOI. The Company
is working closely with the Proposal Trustee and its legal advisors
on the SISP to best protect the Shiny Bud brand and its 20 licensee
stores whose ability to continue to use the Shiny Bud brand in
accordance with the license agreements is not impacted by the NOI.

In connection with the filing of the NOI, the Company has entered
into an agreement with its existing senior creditor, Evergreen Gap
Debt GP Inc, as Agent for and on behalf of Evergreen Gap Debt LP
and Gap Debt III LP, pursuant to which the DIP lender will advance
a debtor-in-possession loan to the Company in the amount of up to
$580,000 to generally fund working capital needs and expenses
related to the NOI proceedings. The DIP Loan is conditional on,
among other things, approval from the Ontario Superior Court of
Justice.

The Company intends to seek an order from the Court approving the
terms of the SISP and DIP loan. The Company's objective is to
complete the SISP by the end of July 2024. It is important to note
that the Company is not bankrupt. If the DIP agreement is approved,
the Company believes it has sufficient resources to fund its
operations during the SISP and its stores will remain open for
business during that time, subject to any restructuring steps that
the Company may take during the process. Pursuant to the BIA, upon
filing the NOI, there is an automatic stay of proceedings in
respect of all creditor claims and actions against the Company that
will protect the Company and its assets from the claims of
creditors and others during the pendency of the proposal
proceedings.

Anyone interested in obtaining more information about the SISP
should contact the Proposal Trustee at: Nerina Jahja --
njahja@brileyfin.com.

ShinyHealth also disclosed that its wholly-owned subsidiary, mihi
Health and Wellness Inc., has received, in connection with a
guarantee provided by mihi in favour of its wholly-owned subsidiary
that owns the Cotton Mill Pharmacy, a demand from the lender to
such subsidiary for immediate payment of unpaid loan amounts. The
Cotton Mill Pharmacy is currently temporarily closed. ShinyHealth
is reviewing the merits of this demand and financial circumstances
of mihi.

As a result of the NOI and financial resource constraints,
ShinyHealth also announces that it is expecting not to file its
annual financial statements and accompanying management's
discussion and analysis for the fiscal year ended January 31, 2024
by the prescribed deadline of May 30, 2024. ShinyHeath's ability to
complete the audit and filing of its annual financial statements
and related management's discussion and analysis will be dependent
upon the results of the NOI process.

As a result of the prior resignations of Meris Kott and Jonathan
Hemi, the remaining directors of ShinyHealth are Brad Kipp
(non-independent) and Lyn Christensen (independent), and the
remaining officers are Brad Kipp (Interim CEO) and Dominic
Lavallée (Interim CFO). As a result of ShinyHealth currently
having only two directors, it does not currently meet the minimum
number of directors required under applicable law as a reporting
issuer or pursuant to the policies of the TSX Venture Exchange. In
light of this, ShinyHealth has been advised by the TSXV that
trading of its shares will remain halted and failure to remedy the
deficiency within 10 business days will result in a suspension in
trading of the ShinyHealth shares. ShinyHealth confirms that its
transfer agent, Computershare, continues to act as its transfer
agent.

Neither the TSX Venture Exchange nor its Regulation Services
Provider (as that term is defined in the policies of the TSX
Venture Exchange) accepts responsibility for the adequacy or
accuracy of this release.         

                About Shiny Bud

ShinyBud (TSXV: SNYB) is a well-established multi-banner cannabis
retailer with 20 corporate stores and 20 licensed stores
strategically located across Ontario in markets less saturated with
cannabis retailers.



SINCLAIR TELEVISION: $740MM Bank Debt Trades at 28% Discount
------------------------------------------------------------
Participations in a syndicated loan under which Sinclair Television
Group Inc is a borrower were trading in the secondary market around
72.5 cents-on-the-dollar during the week ended Friday, May 31,
2024, according to Bloomberg's Evaluated Pricing service data.

The $740 million Term loan facility is scheduled to mature on April
3, 2028.  About $720 million of the loan is withdrawn and
outstanding.

Sinclair Television Group, Inc. provides media broadcasting
services. The Company offers television broadcasting and
programming services.


SINCLAIR TELEVISION: $750MM Bank Debt Trades at 32% Discount
------------------------------------------------------------
Participations in a syndicated loan under which Sinclair Television
Group Inc is a borrower were trading in the secondary market around
68.5 cents-on-the-dollar during the week ended Friday, May 31,
2024, according to Bloomberg's Evaluated Pricing service data.

The $750 million Term loan facility is scheduled to mature on April
23, 2029.  About $737.0 million of the loan is withdrawn and
outstanding.

Sinclair Television Group, Inc. provides media broadcasting
services. The Company offers television broadcasting and
programming services.


SIYATA MOBILE: Granted New US Patent for Innovative Vehicle Kit
---------------------------------------------------------------
Siyata Mobile Inc. announced the award of a new patent by the
United States Patent and Trademark Office ("USPTO") for its VK7
Vehicle Kit. Patent number US 11,949,442 B2 titled Mobile
Conversion Apparatus For Docking Cellular Data Devices.

Marc Seelenfreund, CEO of Siyata, commented, "This new U.S. patent
further demonstrates the innovative nature of our products and is a
credit to the skill and dedication of our R&D team.  The VK7
vehicle kit previously received patent protection in China.  Our
patents are strategically filed in key markets in alignment with
our vision for global expansion and to protect against unauthorized
use of our intellectual property.  The VK7 is a very innovative
vehicle kit that when paired with our SD7 device, provides a radio
like experience for vehicle PTT calls.  We are striving to be a
global leader in the Push-to-Talk Over Cellular (PoC) category, and
our ground-breaking, patent-protected products and solutions give
us a strong competitive advantage."

VK7 Vehicle Kit

The VK7 is a first-of-its-kind vehicle kit with an integrated
10-watt speaker, a simple slide-in connection sleeve for the SD7
Handset and an external antenna connection for connecting an
antenna to allow for an in-vehicle experience for the user that is
similar to that from a traditional land mobile radio ("LMR")
device.  It has been uniquely designed to be used with the SD7
Handset, while connecting directly into the vehicle's power, and
can also connect to the Company's cellular amplifier for better
cellular connectivity.

                          About Siyata Mobile

British Columbia, Canada-based Siyata Mobile Inc. is a B2B global
developer and vendor of next-generation Push-To-Talk over Cellular
handsets and accessories.  Its portfolio of rugged PTT handsets and
accessories enables first responders and enterprise workers to
instantly communicate over a nationwide cellular network of choice,
to increase situational awareness and save lives.  Police, fire,
and ambulance organizations as well as schools, utilities, security
companies, hospitals, waste management companies, resorts and many
other organizations use Siyata PTT handsets and accessories today.

Jerusalem, Israel-based Barzily and Co., the Company's auditor
since 2023, issued a "going concern" qualification in its report
dated April 3, 2024, the Company has suffered recurring losses from
operations, high accumulated losses, outstanding bank loan and an
outstanding balance in respect of the sale of future receipts, that
raise substantial doubt about its ability to continue as a going
concern.


SKIN LOGIC: Seeks Court Nod to Sell Assets for $2-Mil.
------------------------------------------------------
Stephen Metz, the Subchapter V trustee for Skin Logic, LLC, asked
the U.S. Bankruptcy Court for the Eastern District of Virginia for
approval to sell substantially all of the company's assets.

Harpreet Singh, the proposed buyer, offered $2 million for the
assets used to operate the company's premiere day spa.

The assets are being sold "free and clear" of liens claims,
encumbrances and other interests.

Skin Logic will use the proceeds from the sale to, among other
things, pay in full its secured creditors which, together, hold
more than $1.3 million in claims. The secured creditors are Small
Business Administration, EagleBank and Cadence Bank.

A court hearing on the proposed sale is scheduled for July 30.

                        About Skin Logic

Skin Logic, LLC provides medical aesthetics and skin enrichment
medical services. The Company offers consultations and clinical
treatments conducted by medical aestheticians, massage therapists,
aesthetic nurse practitioners, plastic surgeons, and other licensed
professionals.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D. Va. Case No. 23-11352) on August 24,
2023. In the petition signed by Valeria Gunkova, managing member,
the Debtor disclosed $2,475,296 in total assets and $19,101,671 in
total liabilities.

Maurice Verstandig, Esq., at The Belmont Firm, represents the
Debtor as legal counsel.

Stephen A. Metz was appointed as trustee in this Chapter 11 case.
He tapped SPS Consulting LLC as his accountant and Bassman, Adelman
& Weiss, PC as tax accountant.


SKYWORKS SOLUTIONS: Moody's Alters Outlook on Ba1 CFR to Positive
-----------------------------------------------------------------
Moody's Ratings affirmed Skyworks Solutions, Inc.'s Ba1 Corporate
Family Rating, Ba1-PD Probability of Default Rating, and Ba1 senior
unsecured notes and senior unsecured bank credit facility ratings.
The Speculative Grade Liquidity (SGL) rating remains unchanged at
SGL-1. The outlook was revised to positive from stable.

The revision of the outlook to positive reflects Moody's
expectation that despite near term revenue headwinds, Skyworks'
profitability and financial leverage metrics will remain very
strong over the next 12 to 18 months. Moody's expects that excess
inventories at some of Skyworks' customers will gradually clear
over the next few quarters. This will provide Skyworks with a base
of customer demand aligned with growing end market demand. Still,
the loss of a socket for Apple's iPhone 16, will provide a further
revenue headwind in late fiscal year 2024 (FYE approximately
September 30) and early fiscal year 2025.

Nevertheless, Skyworks' conservative use of debt provides the
company with considerable financial flexibility. Financial leverage
is modest, ranging between 0.9x and 1.2x debt to EBITDA (Moody's
adjusted) for each of the last eight quarters despite inventory
corrections across Skyworks' end markets. Despite the challenging
demand environment, leverage will remain modest. Moody's expects
that debt to EBITDA (Moody's adjusted) will remain in the low 1x
level over the next 12 to 18 months. Due to Skyworks' strong
profitability and low capital intensity, annual free cash flow
(FCF) will remain over $400 million with FCF to debt (Moody's
adjusted) above 30% over the period.

RATINGS RATIONALE

Skyworks' Ba1 CFR reflects the company's solid financial risk
profile, though with elevated end market and customer
concentration. The company sells into the highly competitive
smartphone market (about two thirds of revenues), which has very
short product cycles of 1-2 years, making it critical to maintain
market share in each new phone model. Skyworks generates 65% to 70%
of its revenue from sales into a variety of products for Apple
Inc., which exposes Skyworks to a potential loss of business or
margin compression in Apple's new products over time. Indeed,
during the FQ2 earnings call (April 30, 2024), Skyworks' revealed
that Apple had selected a different vendor for certain chip content
their autumn 2024 smartphone model. Skyworks noted that this would
negatively impact the dollar value of Skyworks-provided content in
the new smartphone by slightly more than 10% versus the current
smartphone model.  

Given the above risks, Moody's expects that Skyworks will maintain
a conservative leverage profile, with debt to EBTIDA (Moody's
adjusted) maintained below 1.5x. This provides flexibility to
mitigate the potential volatility of the smartphone market, as the
company has been experiencing over the past two years. Skyworks has
an established market position in radio-frequency (RF) chips used
in smartphones. Increasing dollar content of RF chips in
smartphones provides a secular revenue driver despite the maturity
of the smartphone market. The Broad Markets business partially
diversifies Skyworks' smartphone-concentrated revenue base.

The positive outlook reflects Moody's expectation that leverage
will remain low despite an annual revenue decline in the low to
mid-teens percent for fiscal year 2024 (ending approximately
September 30). This revenue decline is driven by a near term
inventory correction at end customers in the Android portion of the
Mobile segment and at end markets across the Broad Markets segment.
Demand should steadily recover in fiscal year 2025, as healthy
demand in the second half drives growth for the year in the low
single digits percent. Moody's expects that leverage will remain
below 1.2x debt to EBITDA (Moody's adjusted) and FCF to debt
(Moody's adjusted) will remain above 30%.  

Skyworks' speculative grade liquidity (SGL) rating of SGL-1
indicates very good liquidity, which is supported by consistent
cash flows and a large cash balance. Moody's expects that Skyworks
will generate annual FCF of at least $400 million (Moody's
adjusted) over the next 12 to 18 months and maintain a cash balance
of at least $700 million ($1.2 billion as of March 29, 2024). In
addition, Skyworks has a $750 million revolving credit facility
that matures in July 2026 (Revolver). Moody's expects that the
Revolver will remain undrawn given the company's strong FCF
generation. Given the low financial leverage, Moody's expects that
Skyworks will remain comfortably in compliance with the Revolver's
leverage financial maintenance covenant over the period.

The Ba1 rating of the senior unsecured notes, which equals the Ba1
CFR, reflects the single class of debt and the limited cushion of
subordinated liabilities in the capital structure.

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

The ratings could be upgraded if Skyworks:

-- Substantially reduces the customer revenue concentration

-- Generates organic revenue growth in excess of the industry

-- EBITDA margin (Moody's adjusted) is sustained at least in the
low 40s percent.

-- Maintains the very conservative leverage profile (e.g., less
than 1.5x debt to EBITDA on a Moody's adjusted basis)

The ratings could be downgraded if Skyworks:

-- Experiences a sustained slowdown in revenue growth

-- Profitability pressure or a material increase in debt levels
lead to debt to EBITDA (Moody's adjusted) sustained above 2.5x.

Skyworks Solutions, Inc., designs and manufactures analog
semiconductor chips, primarily radiofrequency communication chips
used in smartphones and cellular communications infrastructure for
amplification and filtering of RF signals.

The principal methodology used in these ratings was Semiconductors
published in October 2023.


SLEEP GALLERIA: Gets Court OK to Sell Assets to Mattress Warehouse
------------------------------------------------------------------
Sleep Galleria, LLC got the green light from the U.S. Bankruptcy
Court for the Northern District of Georgia to sell its assets to
Mattress Warehouse Atlanta Holdco, LLC.

The assets to be sold include the company's rights under its lease
with KRG Duluth John's Creek, LLC for its retail location in
Duluth, Ga.; deposits and prepayments under such lease; and all of
the company's inventory at its retail locations in Duluth, Acworth
and Marietta, Ga.

Mattress offered $69,903.07 for the assets.

The assets are being sold "free and clear" of liens, claims and
encumbrances, according to court filings.

As part of the sale, Sleep Galleria agreed to assume and then
assign to the buyer the KRG lease.

The cure costs for the assumption and assignment of the KRG lease
are to be paid from the purchase price.

                        About Sleep Galleria

Sleep Galleria, LLC sells mattresses, massage chairs, recliners,
furniture, and beddings. The company is based in Suwanee, Ga.

Sleep Galleria filed a petition under Chapter 11, Subchapter V of
the Bankruptcy Code (Bankr. N.D. Ga. Case No. 23-21211) on Oct. 27,
2023, with $1 million to $10 million in both assets and
liabilities. Tamara Miles Ogier, Esq., at Ogier, Rothschild &
Rosenfeld, PC serves as Subchapter V trustee.

Judge James R. Sacca presides over the case.

G. Frank Nason, IV, Esq., at Lamberth, Cifelli, Ellis & Nason,
P.A., represents the Debtor as legal counsel.


SOS HYDRATION: Case Summary & 20 Largest Unsecured Creditors
------------------------------------------------------------
Debtor: SOS Hydration Inc.
        20987 N. John Wayne Pkwy, Ste. B104-234
        Maricopa, AZ 85139

Business Description: SOS specializes in providing electrolyte-
                      enhanced products.

Chapter 11 Petition Date: May 31, 2024

Court: United States Bankruptcy Court
       District of Nevada

Case No.: 24-12774

Judge: Hon. Mike K. Nakagawa

Debtor's Counsel: Matthew C. Zirzow, Esq.
                  LARSON & ZIRZOW, LLC
                  850 E. Bonneville Ave.
                  Las Vegas, NV 89101
                  Tel: 702-382-1170
                  Email: mzirzow@lzlawnv.com

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

Estimated Liabilities: $1 million to $10 million

The petition was signed by James Mayo as chief executive officer.

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/GYUONSY/SOS_HYDRATION_INC__nvbke-24-12774__0001.0.pdf?mcid=tGE4TAMA


SRPC PROPERTIES: Seeks to Sell Kingwood Property for $220K
----------------------------------------------------------
SRPC Properties, LLC asked the U.S. Bankruptcy Court for the
District of Wyoming to sell its real property located at 10638
Kingwood Dr., Corpus Christi, Texas.

Cheryl Goad, the buyer, offered $220,000 for the property.

By the terms of the agreement, Ms. Goad will fund the purchase
through $7,700 in cash and $212,300 through third-party financing.

SRPC anticipates that the proceeds from the sale less broker's
commission of $11,000 or 5% of the sale price will yield net
proceeds of $209,000.

The net proceeds (less closing costs of up to $5,000 and any taxes
that may be required to be paid at closing) will be paid to the
company's secured creditors Planet Home Lending, LLC and WINPRO
Debt Opportunity Fund II, LLC.

As of the petition date, Planet Home and WINPRO were owed
$78,230.91 and $294,770, respectively.

                      About SRPC Properties

SRPC Properties, LLC is in the business of purchasing investment
properties. The company is based in Cheyenne, Wyo.   

SRPC filed Chapter 11 petition (Bankr. D. Wyo. Case No. 23-20180)
on May 25, 2023, with $2,694,635 in assets and $1,725,437 in
liabilities. Shirley Carson, member, signed the petition.

Judge Cathleen D. Parker oversees the case.

Bradley T. Hunsicker, Esq., at Markus Williams Young and Hunsicker,
represents the Debtor as legal counsel.


STARBRIDGE (ONTARIO): Hires Mr. Issa at GlassRatner as CRO
----------------------------------------------------------
Starbridge (Ontario) Investment, LLC seeks approval from the U.S.
Bankruptcy Court for the Central District of California to employ
GlassRatner Advisory & Capital Group dba B. Riley Advisory Services
and designating Michael Issa as chief restructuring officer.

The firm will provide these services:

      a. assist in addressing short-term liquidity requirements,
including but not limited to meeting with lenders, developing
presentations and providing management with financial and
analytical assistance necessary to facilitate such communications;

     b. assist in evaluating/developing cash flow forecasting tools
and related methodologies to support (a) ongoing cash flow
management and (b) debtor-in-possession sizing/financing;

    c. assist with general accounting/finance information gathering
and data production and provide general support accounting/finance
department;

    d. assist with the preparation required for a timely and
effective Chapter 11 filing and ongoing case management;

    e. assist with the development and distribution of information
required by the Company's various constituents, including
customers, vendors, lenders, investors, and prospective
purchasers/bidders;

    f. assist in obtaining and presenting information required by
parties in interest in the Company's bankruptcy process including,
without limitation, official committees appointed by this Court and
the Court itself;

    g. assist in other business and financial aspects of a Chapter
11 proceeding, including, but not limited to, monthly operating
reports, statements of financial affairs, schedules, borrowing base
certificates, cash flow variance reports and compliance
certificates as well as the evaluation of prospective indications
of interests and development of a Disclosure Statement and Plan of
Reorganization; and

    h. assist with such other matters as may be requested that fall
within B. Riley's expertise and that are mutually agreeable.

The firm will be paid at $30,000 per month.

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

Michael Issa as Chief Restructuring Officer at GlassRatner Advisory
& Capital Group dba B. Riley Advisory Services, disclosed in a
court filing that the firm is a "disinterested person" as the term
is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Michael Issa
     GlassRatner Advisory & Capital Group
     dba B. Riley Advisory Services
     19800 MacArthur Blvd., Ste 820
     Irvine, CA 92612
     Tel: (949) 561-3750

              About Starbridge (Ontario) Investment, LLC

Starbridge owns and operates the Ontario Airport Hotel & Conference
Center.

Starbridge (Ontario) Investment, LLC filed its voluntary petition
for relief under Chapter 11 of the Bankruptcy Code (Bankr. C.D.
Cal. Case No. 24-11765) on April 3, 2024, listing $10 million to
$50 million in both assets and liabilities. The petition was signed
by Jianhua Jin, Chief Executive Officer of Morgan Holding Group,
Inc., as Manager of Starbridge (Ontario) Investment, LLC.

Judge Magdalena Reyes Bordeaux presides over the case.

Jullian Sekona, Esq. at Keller Benvenutti Kim LLP represents the
Debtor as counsel.


STEPHENS HEADS: Taps L. Laramie Henry as Bankruptcy Counsel
-----------------------------------------------------------
Stephens Heads or Tails Crawfish, LLC seeks approval from the U.S.
Bankruptcy Court for the Western District of Louisiana to hire L.
Laramie Henry, Esq., a practicing attorney in Alexandria, La., to
handle its Chapter 11 case.

Mr. Henry's services include:

     (a) giving legal advice with respect to the Debtor's
business;

     (b) managing the Debtor's property; and

     (c) performing all legal services for the Debtor, which may be
necessary in the case.

The rate to be charged is $350 per hour for attorney time and $75
per hour for paralegal time.

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

Mr. Henry can be reached at:

     L. Laramie Henry, Esq.
     L. Laramie Henry Attorney at Law
     1227 MacArthur Dr.
     Alexandria, LA 71303
     Phone: (318) 445-6000
     Email: Info@Henry-Law.com

           About Stephens Heads or Tails Crawfish

Stephens Heads or Tails Crawfish, LLC sought protection for relief
under Chapter 11 of the Bankruptcy Code (Bankr. W.D. La. Case No.
24-80280) on May 3, 2024, listing up to $50,000 in assets and
$100,001 to $500,000 in liabilities. L. Laramie Henry, Esq.
represents the Debtor as counsel.


STEWARD HEALTH: Cohen Weiss Represents the Plan & Union
-------------------------------------------------------
The law firm of Cohen, Weiss and Simon LLP ("CWS") filed a verified
statement pursuant to Rule 2019 of the Federal Rules of Bankruptcy
Procedure to disclose that in the Chapter 11 cases of Steward
Health Care System LLC and affiliates, the firm represents:

1. The Nurses & Local 813 IBT Retirement Plan (the "Plan")
   48-18 Van Dam Street, Suite 201
   Long Island City, NY 11101

2. The Ohio Nurses Association (the "Union")
   3510 Snouffer Road
   Columbus, OH 43235

The Union and the Plan have claims against the Debtors. The Union's
claims concern Debtors' obligations arising under a collective
bargaining agreement ("CBA") between Debtor Steward Hillside
Rehabilitation Hospital and the Union. The CBA sets out the terms
and conditions of employment for the Debtors' employees represented
by the Union.

The Plan's claims concern Debtors' obligations arising under other
CBAs between certain Debtors and the Massachusetts Nurses
Association, which require contributions to the Plan for pension
benefits for certain of the Debtors' employees in Massachusetts,
including a contingent claim for withdrawal liability under the
Employee Retirement Income Security Act of 1974, 29 U.S.C. Sec.
1001, et seq. The Union's and the Plan's claims arose both before
and during the one-year period prior to the filing of the case.

CWS has previously served as co-counsel to the Plan on numerous
matters. The Union has separate counsel. In this matter, CWS was
engaged by the Union and the Plan in May 2024 at the instance of
each entity. CWS has no claims or interests against the Debtors.

Attorneys for the Nurses & Local 813 IBT Retirement Plan & the Ohio
Nurses:

     Richard M. Seltzer, Esq.
     Hanan B. Kolko, Esq.
     Bruce S. Levine, Esq.
     Matthew E. Stolz, Esq.
     COHEN, WEISS AND SIMON LLP
     909 Third Avenue, 12th Floor
     New York, New York 10022
     Telephone: (212) 563-4100
     Facsimile: (212) 563-6527
     Email; rseltzer@cwsny.com
            hkolko@cwsny.com
            blevine@cwsny.com
            mstolz@cwsny.com

                   About Steward Health Care

Steward Health Care System LLC owns and operates the largest
private physician-owned for-profit healthcare network in the U.S.
Headquartered in Dallas, Texas, Steward's operations include 31
hospitals in eight states, approximately 400 facility locations,
4,500 primary and specialty care physicians, 3,600 staffed beds,
and nearly 30,000 employees.  Steward Health Care provides care to
more than two million patients annually.

Steward and 166 affiliated debtors filed a chapter 11 petitions
(Bankr. S.D. Texas Lead Case No. 24-90213) on May 6, 2024, in the
U.S. Bankruptcy Court for the Southern District of Texas, and the
Honorable Christopher M. Lopez oversees the proceeding.

Weil, Gotshal & Manges LLP is serving as the Company's legal
counsel. AlixPartners, LLP is providing financial advisory services
to the Company, and John Castellano of AlixPartners is serving as
the Company's Chief Restructuring Officer. Lazard Freres & Co. LLC,
Leerink Partners LLC, and Cain Brothers, a division of KeyBanc
Capital Markets Inc. are providing investment banking services to
the Company.  McDermott Will & Emery is special corporate and
regulatory counsel for the company.  Kroll is the claims agent.


STEWARD HEALTH: Firefighters, Caregivers Protest Hospital Closure
-----------------------------------------------------------------
A coalition of local firefighters and caregivers who serve and/or
work at Ayer-based Nashoba Valley Medical Center, are scheduled to
hold a press conference today, June 3, calling on leaders of the
Texas state government to "do whatever is necessary to preserve
this hospital, as well as eight other hospitals threatened with
closure by the financial crisis engineered by Steward Healthcare."

A bankruptcy judge in Houston is also slated to hold a hearing on
the case today.

The press conference was organized and will be jointly hosted by
David Greenwood, President of the International Association of
Firefighters Local 2544 Ayer Fire Department and Audra Sprague, RN,
co-chair of the Massachusetts Nurses Association's Local Bargaining
Unit for the nurses of Nashoba Valley Medical Center.

What: Press Conference by Firefighters and Caregivers to Save
Nashoba Valley Medical Center When: Monday, June 3, 2024 at 1 pm.
Where: Outside the Depot Square Train Station at 70 Main St., Ayer,
MA.

The press conference will also be livestreamed on the MNA Facebook
page at: www.facebook.com/massnurses.

"This hospital closure will significantly impact the local
community and area public safety. Over 80 percent of the emergency
medical calls transported by the Ayer Firefighters and Paramedics
go to Nashoba Valley Medical Center," Greenwood said. "The
hospital's proximity allows for short transport times and a
decreased time on task. The closure of this hospital would also
negatively impact public safety and the general health and
wellbeing of the surrounding communities. Emergency ambulances used
to transport will be out of service for longer, increasing the
likelihood that someone else needing an ambulance will have to wait
much longer. Traveling longer distances to alternative hospitals
that are already overcrowded serves no benefit to the community or
public health. That is why the firefighters and EMTs of the Nashoba
Valley communities are speaking out to support keeping Nashoba
Valley Medical Center open."

According to Sprague, the nurses and other dedicated caregivers who
provide care to patients at NVMC, many for decades, are committed
to doing everything in their power to ensure the most vulnerable in
their community have access to the care they need within their own
community. "In health care every minute counts. For patients
experiencing a stroke or heart attack every lost minute can mean
lost heart or brain function. We may be a small hospital, but we
are a good hospital that is essential to this community. For the
nurses and other talented workers here, the people who depend on
this hospital are more than patients, they are our friends,
neighbors and many are indeed members of our own families. We will
not let them down."

In addition to underlying the important role the hospital plays in
protecting the community, the advocates are using the opportunity
to call upon the elected leadership in the state to make a real
commitment to ensuring its survival.

"No community is expendable; no community is less important than
another. All of our communities are worth fighting for," Sprague
said. "The hospitals' staff have held firm and remain inspiringly
committed to meeting the health needs of our communities, and it
will take all facets of state government, Attorney General
Campbell, Speaker of the House Mariano, Senate President Spilka and
Governor Healey to navigate this unprecedented health care crisis,
to ensure that needed resources are made available to allow these
hospitals to continue providing desperately needed health care to
all those affected by this crisis."

In addition to the press conference, an online petition drive has
been launched calling on the Healey administration to ensure the
survival of the hospital.

More than 200,000 residents from the Merrimack Valley to the South
Coast are served by nine hospitals currently owned by Steward
Healthcare including: St. Elizabeth's in Brighton, Carney Hospital
in Dorchester, Good Samaritan Medical Center in Brockton, Holy
Family Hospital in Methuen and Haverhill Hospital in Haverhill,
Morton Hospital in Taunton, Nashoba Valley Medical Center in Ayer,
Norwood Hospital in Norwood, and St. Anne's Hospital in Fall River.
These hospitals are among the largest employers in our communities,
with more than 16,000 workers and caregivers, who not only
safeguard care, but also contribute to the economic health of small
businesses, cities, and towns.

                   About Steward Health Care

Steward Health is a physician-owned private for-profit health care
network in the United States and attends to 2.2 million people
during more than 12 million physician and hospital visits
annually.

Steward Health Care System LLC and several affiliated entities
sought relief under Chapter 11 of the U.S. Bankruptcy Code (Bankr.
S.D. Tex. Lead Case No. 24-90213) on May 6, 2024. In the petition
filed by John R. Castellano, as chief restructuring officer, the
Debtor reports estimated assets and liabilities between $1 billion
and $10 billion each.

The Honorable Bankruptcy Judge Christopher M Lopez handles the
case.

The Debtors have hired Weil, Gotshal & Manges LLP as their
bankruptcy counsel; McDermott Will & Emery LLP as special counsel;
Lazard Freres & Co. LLC as restructuring investment banker; John R.
Castellano of AP Services as CRO; Cain Brothers, a division of
KeyBanc Capital Markets Inc., as hospital investment banker; and
Kroll Restructuring Administration, LLC as claims, noticing, and
solicitation agent.

Paul Hastings LLP is representing the ABL Parties, comprised of the
Administrative Agent and parties that are either the beneficial
holders of, or the investment advisors or managers to, funds and/or
accounts that hold disclosable economic interests in relation to
the Debtors.


TALEN ENERGY: Fitch Affirms 'BB-' LongTerm IDR, Outlook Stable
--------------------------------------------------------------
Fitch Ratings has affirmed Talen Energy Supply's LT IDR (Talen)
rating at 'BB-'. In addition, Fitch has affirmed the company's
senior secured revolving credit facility, term loans B and C, and
senior secured notes at 'BB+/'RR1'. The Rating Outlook is Stable.

Fitch has also affirmed the 'BB-'/'RR4' rating of the senior
unsecured notes, which are being reoffered at this time. After the
reoffering, the existing Pennsylvania Economic Development
Financing Authority ("PEDFA") notes, series B and C, will no longer
benefit from the letters of credit enhancement.

The ratings reflect Talen's strengthening business profile due to
increased cashflow visibility from a contract with Amazon Web
Services (AWS). Talen also has a dominant share of nuclear energy
in its generation mix, which benefits from production tax credits
(PTC) provided under the Inflation Reduction Act of 2022 (IRA).
These strengths are partially offset by reduced geographic
diversification and size with the sale of the Texas portfolio,
exposure to market prices in a potentially volatile commodity price
environment and operating risk associated with the generation
assets.

KEY RATING DRIVERS

Increasing Cashflow Visibility from Nuclear Generation: Talen's
agreement to sell power at favorable terms to AWS, a subsidiary of
Amazon Inc. (AA-/Stable), in a first of its kind agreement,
illustrates the competitive advantages of well-placed zero carbon
base load generation. The capacity will be phased in starting with
120 MW in 2025, ramping up to 480 MW by 2028, with the potential to
increase to 960MW if AWS further develops the campus. Each step-up
in the contract has a fixed price for a 10-year term, after which
it reprices based on the prevailing PJM Interconnection's West hub
prices. Under a separate agreement, Talen will receive additional
revenues from AWS related to the sale of carbon-free pricing into
the grid.

Additionally, the IRA provides a PTC subsidy for nuclear power
plants applicable to the remaining capacity which translates into
an effective power price floor of $43.75/MWh. The PTC mechanism
comes into effect in 2024 and will be in effect for the next eight
years, escalating with inflation over this period. Downside
protection for cash flows provided under the IRA is the key credit
strength. Fitch expects nuclear PTCs to create an annual EBITDA
floor of approximately $380 million for Talen, should the
operational performance of the Susquehanna nuclear units remain
strong. Fitch expects power prices in PJM are likely to be above
the implied power price floor in most of the forecast years of
2024-2026. Cash flow visibility is further supported by the
capacity market construct in PJM and management's policy of hedging
over 60% of generation in the immediate year and 40%-60% of
generation for the next year.

Sensitivity to Commodity Prices: Similar to other merchant power
generation companies, Talen's generation fleet is exposed to
changes in energy and capacity prices, which creates volatility in
EBITDA and FCF. Over the last two years, energy prices have been
volatile, in turn reflecting volatility in natural gas prices.
However, the impact of this risk to base case cashflows is likely
to be partially mitigated as contracted cashflows increase and the
nuclear PTCs (which together cover about 50% of Talen's total
generation) kick-in if power prices drop below the price floor.

PJM represents over 90% of Talen's gross margin. However, the last
two capacity auctions in the PJM have produced disappointing
outcomes with prices ranging between $49.5/MW-day and $73.0/MW-day
in various zones where Talen operates, as a result of lower peak
demand, new generation and auction participants' bidding behavior,
among other factors. In its current forecast, Fitch incorporates
relatively flat capacity prices in PJM in line with 2024/2025
auction results, which results in capacity revenues accounting for
around 15% of Talen's gross margins annually.

Limited Diversification and Scale: Talen has limited geographical
and fuel diversity with over 90% of its realized energy margin
coming from PJM. The company recently divested its entire Texas
portfolio comprised of 1.7GW of natural gas fired assets. Its
Susquehanna nuclear plant alone contributes about 75% of total
realized energy margin. While the nuclear plant has been running at
industry leading capacity factors, any unforeseen adverse event
could be material to Talen. As a result, Talen's ratings are
constrained by its relatively small scale and limited geographic
diversification compared to other independent power producers.

Tailwinds from Strong Expected Demand: There are signs of strong
energy demand, well above historical averages in the past decade
from overall economic growth, transport electrification and demand
by data centers. Fitch expects energy prices and spark spreads to
increase in the near term, which is favorable for Talen's fleet in
general, but particularly for zero carbon generation from its
nuclear units which are the likely preferred generation source for
data centers.

Moderate Leverage In-Line with Business Risk: Fitch expects Talen
to generate adjusted EBITDA between $650 million and $800 million
over each of the next three years, inclusive of the benefit of
commodity hedges, resulting in EBITDA leverage of about 3.0x.

The step-down in EBITDA in 2024 from 2023 levels of about $1.0
billion reflects lower total contribution from commodity hedges and
the divestiture of the Texas portfolio which was about 14% of total
generation capacity. Fitch believes higher than anticipated power
prices and higher levels of future PJM capacity market auctions
would result in increased EBITDA in 2025-2026 relative to its
current expectations, as Talen's hedge positions in the outer years
are more modest.

More Aggressive Financial Policy: Management's recent decision to
increase total share buybacks to $1.0 billion to be executed by
YE2025, demonstrates on-balance a more aggressive financial policy.
The decision to buy back shares comes earlier than Fitch's
expectations given the company's recent emergence from bankruptcy
and significantly higher than initial guidance of $300 million
announced in October 2023. Fitch expects the share repurchases will
be funded from cash and FCF, which is tracking above expectations
driven by an improving commodity cycle. As of May 6, 2024, the
company had approximately $1.35 billion of unrestricted cash,
generated largely from the sale of the Texas assets, monetization
of the Cumulus data center and free cash flow generation. The
company received a waiver on its covenant to pay down the term loan
upon the sale of the Texas portfolio.

No dividends are expected over the near term. Fitch estimates
maintenance capex requirements around $250 million per year
including nuclear fuel amortization expenses and maintenance of the
coal facilities. Fitch expects Talen to be self-sufficient in
meeting its capital investment needs, including investments in coal
assets and ARO liabilities. Talen will be able to maintain EBITDA
leverage of around 3.0x, in-line with its credit profile.

DERIVATION SUMMARY

With respect to size, asset composition and geographic exposure,
Talen is unfavorably positioned compared with Vistra Energy Corp.
(Vistra, BB/Stable) and Calpine (B+/Stable). Vistra is the largest
independent power producer in the country with approximately 38GW
of generation capacity compared to Calpine's 26GW, Talen's is
10.7GW after the sale of the ERCOT assets.

With the sale of its Texas portfolio, Talen in largely concentrated
in the PJM contributing over 90% of consolidated EBITDA. Vistra's
portfolio derives more than 70% off its consolidated EBITDA from
operations in Texas, while Calpine's fleet is more geographically
diversified across PJM, Texas and California. However, Fitch
believes PJM is a constructive market for power generators given
the capacity auction construct, and is positioned for strong demand
growth from data centers and upcoming AI-related power needs.

Talen's nuclear portfolio has two units at a single site with net
ownership capacity of 2.2GW. Talen has some diversity by fuel mix
and its portfolio has a mix of baseload, intermediate load and
peakers. Calpine and Vistra have much larger generation portfolios
and diversified fleets. Overall, Fitch attaches higher operational
risk to nuclear generation assets while recognizing that
operational performance of Talen's nuclear assets has been strong
historically. Calpine's younger and predominant natural gas fired
fleet bears less operational and environmental risk as compared to
nuclear and coal generation assets owned by Vistra and Talen.

Vistra benefits from ownership of large and well entrenched retail
electricity businesses in contrast to Calpine, whose retail
business is much smaller. With Talen's recent agreement to supply
power to the data center business of a highly creditworthy
counterparty, contracted revenues will drive more predictability to
EBITDA. Talen and Vistra also benefits from nuclear PTCs provided
under the IRA.

Fitch forecasts Talen's debt to EBITDA leverage ratio to be the
strongest in the peer group at approximately 3.0x over 2024-2026,
which is similar to Vistra's at 3.5x and significantly stronger
than Calpine's 5.0x. However, the variation in scale, geographic
diversity and the overall competitive advantage of the generation
fleet drives the difference between the credit profiles of Talen
and Vistra. Fitch ascribes greater credit value to these factors
compared to the expected lower leverage at Talen.

KEY ASSUMPTIONS

- Energy prices in PJM normalizing to mid-$45/MWH;

- $1.0 Billion share repurchase program executed by YE 2025;

- Total capex including nuclear fuel of about $750 million over
2024-2026;

- Nuclear PTC contemplated in the IRA is executed with a $43.75/MWH
price as expected;

- Capacity revenues per past auction results; future PJM capacity
auctions in-line with the last auction results;

- Free cash flow is recycled towards supporting the balance sheet,
with any surplus returned to shareholders;

- Contracted PPA revenues for 148 MW for the Susquehanna nuclear
plant until Oct. 2026; No other material net cash inflows expected
from the growth businesses over its forecast period;

- Nuclear fuel amortization expenses are excluded from operating
expenses, and treated as capex instead;

- Interest rate assumptions are in line with Fitch's Global
Economic Outlook: SOFR + 350bps for senior secured term loans, and
around 8% all-in for the unsecured debt.

RATING SENSITIVITIES

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

- EBITDA leverage better than 2.5x on a sustainable basis;

- Increase in scale and geographic diversity, while demonstrating
greater cash flow visibility on a sustained basis;

- Demonstrated ability to hedge effectively and manage liquidity
through commodity cycles;

- Balanced allocation of FCF that maintains balance sheet
flexibility and leverage within stated goal.

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

- EBITDA leverage exceeding 3.5x on a sustainable basis;

- Weaker than expected power prices or capacity auctions in core
regions;

- Significant reduction in scale or geographic diversity;

- Aggressive growth or capital allocation strategy reducing
stability of cash flow;

- Constrained liquidity position or hedges that are deemed to be
out of the money;

- Unfavorable changes in regulatory constructs or rules in Talen's
markets;

- The rating for term loans and senior notes could be lowered by
one or more notches if the revolving credit facility is given a
super priority lien.

LIQUIDITY AND DEBT STRUCTURE

Adequate Liquidity: Talen has about $1.35 billion of unrestricted
cash as of May 6, 2024. In addition, Talen has $700 million of
undrawn revolver liquidity, with an availability of about $544
million as of March 31, 2024. Talen plans to limit the use of
exchange-traded hedges and increase the use of first-lien hedges,
which should minimize collateral posting requirements.

The liquidity is sufficient to cover collateral posting
requirements, working capital requirements and increases in
interest rate expenses under Fitch's rating case assumptions. The
TLC drawn to cash is available to backstop letters of credit. As of
March 31, 2024, Talen Energy Supply had $596 million in letters of
credit outstanding under its revolver and various letter of credit
facilities.

Post the current remarketing, the $131 million PEDFA bonds have a
mandatory-put in 2027. There are no other near-term maturities.

ISSUER PROFILE

Talen Energy Supply, a subsidiary of Talen Energy Corporation, is
an independent power producer that owns approximately 10.7GW of
generation capacity largely in the PJM. Though its scale is smaller
than some of the other IPPs, the generation fleet is diversified
across fuel.

Criteria Variation

Variation from Criteria: Fitch's "Corporate Rating Criteria," dated
Oct. 28, 2022, outlines and defines a variety of quantitative
measures used to assess credit risk. Per criteria, Fitch's
definition of total debt is all encompassing. However, Fitch's
criteria are designed to be used in conjunction with experienced
analytical judgment, and as such, adjustments may be made to the
application of the criteria that more accurately reflects the risks
of a specific transaction or entity.

At this time, Fitch does not consider the $470 million Term Loan C
as debt, which is a variation from its "Corporate Rating Criteria"
definition of total debt. The TLC is fully drawn to cash with the
proceeds held in an escrowed account. It is treated as off-balance
sheet for analytical purposes and excluded from Fitch's leverage
and interest coverage metrics. To-date there has been no draw on
the cash, which should it occur, would be treated as debt.

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
   -----------            ------         --------   -----
Talen Energy
Supply, LLC         LT IDR BB-  Affirmed            BB-

   senior
   unsecured        LT     BB-  Affirmed   RR4      BB-

   senior secured   LT     BB+  Affirmed   RR1      BB+


TALEN ENERGY: S&P Assigns 'BB-' Rating on $130.6MM PEDFA Bonds
--------------------------------------------------------------
S&P Global Ratings assigned its 'BB-' issue-level rating to Talen
Energy Supply LLC's (Talen) $130.6 million remarketed Pennsylvania
Economic Development Financing Authority (PEDFA) bonds. S&P also
assigned a '2' recovery rating, which reflects its expectation of
substantial (70%-90%; rounded estimate: 85%) recovery in an event
of default. The bonds comprise two series, series 2009B ($50
million) and series 2009C ($80.6 million). Series 2009B matures
Dec. 1, 2038, and series 2009C matures Dec. 1, 2037. The bonds will
be unsecured obligations of Talen and will rank junior to the
company's senior secured debt, which includes the revolving credit
facility ($700 million), term loan B ($863 million), and term loan
C ($470 million). The bonds have been backed by letters of credit
(LC) since 2021; however, Talen is remarketing the debt by removing
the LC support and making them unsecured obligations of the
company. The proceeds from the issuance originally were used to
fund pollution control facilities at Talen's Montour, Brunner
Island, and Keystone generating stations.






TALPHERA INC: Narrows Net Loss to $3.9MM in Q1 2024
---------------------------------------------------
Talphera, Inc. filed with the U.S. Securities and Exchange
Commission its Quarterly Report on Form 10-Q reporting a net loss
of $3.9 million for the three months ended March 31, 2024, compared
to a net loss of $8.2 million for the same period in 2023.

The Company's cash and cash equivalents balance was $18.6 million
as of March 31, 2024. Combined R&D and SG&A expenses for the first
quarter of 2024 totaled $4.2 million compared to $5.3 million for
the first quarter of 2023. Excluding non-cash stock-based
compensation expense, these amounts were $3.9 million for the first
quarter of 2024, compared to $4.8 million for the first quarter of
2023.

Considering the Company's current cash resources and its current
and expected levels of operating expenses for the next 12 months,
management expects to need additional capital to fund its planned
operations prior to the 12-month anniversary of the date the
Quarterly Report on Form 10-Q.

Management may seek to raise such additional capital through public
or private equity offerings, including under the Controlled Equity
OfferingSM Sales Agreement, or the ATM Agreement, with Cantor
Fitzgerald & Co., or Cantor, debt securities, a new debt facility,
monetizing or securitizing certain assets, entering into product
development, license or distribution agreements with third parties,
or divesting any of the Company's remaining product candidates.
While management believes its plans to raise additional funds will
alleviate the conditions that raise substantial doubt about the
Company's ability to continue as a going concern, these plans are
not entirely within the Company's control and cannot be assessed as
being probable of occurring.

Additional funds may not be available when the Company needs them
on terms that are acceptable to the Company, or at all. If adequate
funds are not available, the Company may be required to further
reduce its workforce or delay the development of its regulatory
filing plans for its product candidates in advance of the date on
which the Company's cash resources are exhausted to ensure that the
Company has sufficient capital to meet its obligations and continue
on a path designed to preserve stockholder value. In addition, if
additional funds are raised through collaborations, strategic
alliances or licensing arrangements with third parties, the Company
may have to relinquish rights to its technologies, future revenue
streams or product candidates, or to grant licenses on terms that
may not be favorable to the Company.

A full-text copy of the Company's Form 10-Q is available at
https://tinyurl.com/5n9xxvcu

                          About Talphera

Headquartered in San Mateo, California, Talphera, Inc. --
www.talphera.com -- is a specialty pharmaceutical company focused
on the development and commercialization of innovative therapies
for use in medically supervised settings.  The Company's product
development portfolio features Niyad (a regional anticoagulant for
the dialysis circuit), two ready-to-use pre-filled syringe product
candidates (Fedsyra and phenylephrine), and LTX-608 (a nafamostat
formulation for direct IV infusion) that the Company intends to
develop for one or more of the following indications: disseminated
intravascular coagulation, or DIC, acute respiratory distress
syndrome, or ARDS, acute pancreatitis, or as an anti-viral
treatment.

As of March 31, 2024, the Company has $74.2 million in total
assets, $60.7 million in total liabilities, and total stockholders'
equity of $13.5 million.  As of December 31, 2023, the Company had
$20.4 million in total assets, $6.3 million in total liabilities,
and $14.1 million in total stockholders' equity.

Walnut Creek, Calif.-based BPM LLP, the Company's auditor since
2023, issued a "going concern" qualification in its report dated
March 6, 2024, citing that the Company has suffered recurring
operating losses and negative cash flows from operating activities
since inception, and expects to continue to incur operating losses
and negative cash flows in the future.  These matters raise
substantial doubt about its ability to continue as a going
concern.



TEHUM CARE: Tort Claimants Taps MoloLamken LLP as Special Counsel
-----------------------------------------------------------------
The official tort claimants' committee of Tehum Care Services Inc.
seeks approval from the U.S. Bankruptcy Court for the Southern
District of Texas to employ MoloLamken LLP as its special appellate
counsel.

The firm's services include:

     a. preparing the TCC's briefing and other submissions in
connection with its appeal of the Motion and additional appeals the
TCC may consider;

     b. representing the TCC at argument to be held before this
Court, the United States District Court for the Southern District
of Texas, the United States Court of Appeals for the Fifth Circuit,
or the United States Supreme Court with respect to existing or
future appeals filed by the TCC; and

     c. assisting and advising the TCC and its existing counsel on
potential appellate strategies and appellate preservation issues.

The firm will be paid at these hourly rates:

     Partners              $950 - $1,975
     Counsel               $1,000 - $1,100
     Associates            $850 - $950
     Discovery Counsel     $650
     Paralegals            $325 - $400

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

The firm can be reached through:

     Jeffrey A. Lamken, Esq.
     MoloLamken LLP
     600 New Hampshire Avenue, N.W.
     Washington, D.C. 20037
     Tel: (202) 556-2010
     Fax: (202) 536-2010
     Email: jlamken@mololamken.com

           About Tehum Care Services

Tehum Care Services Inc., doing business as Corizon Health Services
Inc., is a privately held prison healthcare contractor in the
United States. It is based in Brentwood, Tenn.

Tehum Care Services filed a petition for relief under Chapter 11 of
the Bankruptcy Code (Bankr. S.D. Tex. Case No. 23-90086) on Feb.
13, 2023. In the petition filed by Russell A. Perry, as chief
restructuring officer, the Debtor reported assets between $1
million and $10 million and liabilities between $10 million and $50
million.

Judge Christopher M. Lopez oversees the case.

The Debtor tapped Gray Reed & McGraw, LLP as bankruptcy counsel;
Bradley Arant Boult Cummings, LLP, as special litigation counsel;
and Ankura Consulting Group, LLC, as financial advisor. Russell A.
erry, senior managing director at Ankura, serves as the Debtor's
chief restructuring officer. Kurtzman Carson Consultants, LLC, is
the claims, noticing and solicitation agent.

The U.S. Trustee for Region 7 appointed an official committee to
represent unsecured creditors in the Debtor's Chapter 11 case.
Stinson, LLP and Dundon Advisers, LLC, serve as the committee's
legal counsel and financial advisor, respectively.


THRASIO LLC: $325MM Bank Debt Trades at 60% Discount
----------------------------------------------------
Participations in a syndicated loan under which Thrasio LLC is a
borrower were trading in the secondary market around 40
cents-on-the-dollar during the week ended Friday, May 31, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $325 million Delay-Draw Term loan facility is scheduled to
mature on December 18, 2026.

Thrasio LLC -- https://www.thrasio.com -- specializes in buying
Amazon third-party private label businesses. Its portfolio
includes
Angry Orange pet odor eliminators and stain removers, Wise Owl
Outfitters camping and outdoor gear, and more than 200 other
Amazon
and ecommerce brands. Thrasio was co-founded in 2018 by Joshua
Silberstein.


TPT GLOBAL: Incurs $3.33 Million Net Loss in First Quarter
----------------------------------------------------------
TPT Global Tech, Inc., filed with the Securities and Exchange
Commission its Quarterly Report on Form 10-Q reporting a net loss
attributable to the Company's shareholders of $3.33 million on
$398,098 of total revenues for the three months ended March 31,
2024, compared to a net loss attributable to the Company's
shareholders of $1.39 million on $1.10 million of total revenues
for the three months ended March 31, 2023.

As of March 31, 2024, the Company had $107,546 in total assets,
$45.35 million in total liabilities, $58.25 million in total
mezzanine equity, and a total stockholders' deficit of $103.50
million.

The Company used $228,934 and $409,800, respectively, in cash for
operations for the three months ended March 31, 2024 and 2023.  The
Company calculates the net cash used by operating activities by
decreasing, or increasing in case of gain, its let loss by those
items that do not require the use of cash such as depreciation,
amortization, research and development, derivative expense or gain,
gain on extinguishment of debt and share-based compensation which
totaled to a net $1,837,460 for 2024 and $426,174 for 2023.

In addition, the Company reports increases and reductions in
liabilities as uses of cash and decreases assets and increases in
liabilities as sources of cash, together referred to as changes in
operating assets and liabilities.  For the three months ended March
31, 2024, the Company had a net change in its assets and
liabilities of $1,209,394 primarily from an increase in accounts
payable from lag of payments for accounts payable for cash flow
considerations and increase in prepaid expenses.  For the three
months ended March 31, 2023 the Company had a net change to its
assets and liabilities of $594,591 for similar reasons.

Cash flows from financing activities were $216,548 and $362,344 for
the three months ended March 31, 2024 and 2023, respectively.
These cash flows were generated primarily from proceeds from
convertible notes and notes payable from related parties.

Cash flows used in investing activities were $0 and $0,
respectively, for the three months ended March 31, 2024 and 2023.

TPT Global said, "These factors raise substantial doubt about the
ability of the Company to continue as a going concern for a period
of one year from the issuance of these financial statements.  The
financial statements do not include any adjustments that might
result from the outcome of this uncertainty.

"In order for us to continue as a going concern for a period of one
year from the issuance of these financial statements, we will need
to obtain additional debt or equity financing and look for
companies with cash flow positive operations that we can acquire.
There can be no assurance that we will be able to secure additional
debt or equity financing, that we will be able to acquire cash flow
positive operations, or that, if we are successful in any of those
actions, those actions will produce adequate cash flow to enable us
to meet all our future obligations.  Most of our existing financing
arrangements are short-term.  If we are unable to obtain additional
debt or equity financing, we may be required to significantly
reduce or cease operations."

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/1661039/000165495424006942/tptw_10q.htm

                          About TPT Global Tech

TPT Global Tech, Inc. -- www.tptglobaltech.com -- based in San
Diego, California, and operates as a technology-based company with
divisions providing telecommunications, construction and product
distribution, media content for domestic and international
syndication as well as technology solutions.  The Company operates
as a Media Content Hub for Domestic and International syndication,
Technology/Telecommunications company using its own proprietary
Global Digital Media TV and Telecommunications infrastructure
platform and also provide technology solutions to businesses
domestically and worldwide.  The Company offers Software as a
Service (SaaS), Technology Platform as a Service (PAAS),
Cloud-based Unified Communication as a Service (UCaaS) and
carrier-grade performance and support for businesses.  Its
cloud-based UCaaS services allow businesses of any size to enjoy
all the latest voice, data, media and collaboration features in
today's global technology markets.  The Company also operates as a
Master Distributor for Nationwide Mobile Virtual Network Operators
(MVNO) and Independent Sales Organization (ISO) as a Master
Distributor for Pre-Paid Cellphone services, Mobile phones,
Cellphone Accessories and Global Roaming Cellphones.

Draper, UT-based Sadler, Gibb & Associates, LLC, the Company's
auditor since 2016, issued a "going concern" qualification in its
report dated May 10, 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.


TRANS UNION: Moody's Rates New First Lien Bank Loans 'Ba2'
----------------------------------------------------------
Moody's Ratings assigned a Ba2 instrument ratings to Trans Union,
LLC's, a subsidiary of TransUnion, proposed new backed senior
secured first lien bank credit facility tranches, including a new
$1.1 billion term loan B-8 and the amended and extended $600
million revolver and $1.3 billion term loan A-4. The stable outlook
and all other ratings are unaffected. TransUnion is a Chicago-based
provider of consumer credit reports and other information
services.

Proceeds from the new term loan B-8 tranche will be used to pay
down a portion of the existing term loan B-5. The transaction does
not affect TransUnion's financial leverage. The transaction is
credit positive because it extends debt maturities, reducing
refinancing risk, and Moody's anticipates a modest reduction in pro
forma interest expense.

RATINGS RATIONALE

TransUnion's ratings are supported by its established position as
one of the three nationwide consumer credit bureaus in the US,
along with Equifax Inc. (Baa2 stable) and Experian plc (Baa1
stable). The consumer credit information services market presents
high competitive barriers that benefit incumbents, including the
need to compile and maintain vast amounts of data across a complex
network of credit providers. The company has expanded its product
breadth and geographic scope through acquisitions and internal
investment over the years, contributing to new segments and more
diversified, less cyclical, revenue streams, such as identity,
fraud and marketing-related services. However, TransUnion operates
on a transaction-based revenue model with demand closely correlated
to macro conditions and subject to cyclical swings in consumer
credit volumes.

Profitability is strong for the rating category, with EBITDA
margins around 30% (Moody's adjusted), but cash conversion is
somewhat constrained by sizeable capex, mainly technology
investments, and integration costs. The company manages large
volumes of private consumer data, resulting in high regulatory
scrutiny and cybersecurity risks that necessitate continuous
technology spend. Unusual costs linked to the transformation
program launched in 2023, which seeks to optimize the company's
workforce and modernize its technology platform, will hinder free
cash flow generation over the next two years and will keep free
cash flow-to-debt below Moody's long-term expectation. The company
completed very large debt-funded acquisitions in 2021 and 2022,
which along with depressed mortgage origination volumes have kept
financial leverage elevated, with debt/EBITDA at 4.8x as of the
twelve month period ended March 31, 2024. However, Moody's expects
that TransUnion will manage its long-term debt/EBITDA leverage
below 4.5x as mortgage origination conditions recover.

All financial metrics cited reflect Moody's standard analytical
adjustments.

Trans Union, LLC is an indirect subsidiary of TransUnion and the
borrower of the rated debt. TransUnion does not guarantee the rated
debts and does not have any material assets, liabilities, revenues,
expenses or operations of any kind other than its ownership
investment in TransUnion Intermediate Holdings, Inc., which is the
direct parent of Trans Union, LLC and does provide a secured
guarantee of the rated debt.

The Ba2 rating and loss given default assessment for the senior
secured credit facilities reflect the Ba2-PD PDR and the expected
loss given default for the rated debt obligations. The loans are
secured by a first priority interest in substantially all assets of
Trans Union, LLC and its subsidiaries, and have upstream guarantees
secured on a first priority basis from its primary subsidiaries.

TransUnion's SGL-1 liquidity rating reflects its strong liquidity
profile. The company had $434 million of cash and equivalents as of
March 31, 2024 and almost full availability under its $600 million
revolving credit facility, which will be extended until 2029 pro
forma with the proposed transaction. Moody's expects TransUnion
will remain in compliance with the 5.5x net leverage covenant, per
the Credit Agreement definition, maintaining an ample headroom.

The stable outlook reflects Moody's expectation that debt/EBITDA
will diminish towards 4x (Moody's adjusted) over the next 12-18
months, from 4.8x as of March 31, 2024, mainly from earnings growth
as credit volumes recover. Cash flow available for debt repayment
will be limited by sizeable one-time costs and capex investments.
The outlook could be pressured if operating results are weaker than
anticipated or the company pursues more aggressive financial
policies, extending the timeline to reduce debt/EBITDA below 4.5x.
Moody's expects margins to improve modestly (before unusual
expenses related to the company's transformation program). Free
cash flow as a percentage of debt will remain below 4% over the
next 12 months and improve thereafter as unusual expenses
diminish.

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

Moody's could upgrade TransUnion's ratings if the company maintains
organic revenue and earnings growth in the mid single-digit range
or higher, sustains debt to EBITDA below 3.5x, maintains free cash
flow approaching 10% as a percentage of debt, establishes a track
record of more conservative financial policies and gains additional
financial flexibility by reducing the proportion of secured to
total debt.

The ratings could be downgraded if Moody's expects that the company
will pursue more aggressive financial policies such that debt to
EBITDA will be sustained above 4.5x and free cash flow will remain
below 5% of total debt.

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

TransUnion, based in Chicago, IL, provides consumer credit reports,
identity, fraud and other information and risk management
solutions. The company operates in over 30 countries and reported
over $3.9 billion in revenue as of the twelve months ended March
31, 2024.


TREE LANE: Hires Leech Tishman Fuscaldo & Lampl Inc as Counsel
--------------------------------------------------------------
Tree Lane LLC seeks approval from the U.S. Bankruptcy Court for the
Central District of California to employ Leech Tishman Fuscaldo &
Lampl, Inc. as counsel.

The firm will provide these services:

     a. advise the Debtor as to the requirements of the Bankruptcy
Court, the Bankruptcy Code, FRBP, LBR, and the Office of the United
States Trustee as they pertain to the Debtor;

     b. advise the Debtor as to certain rights and remedies of its
bankruptcy estate and the rights, claims, and interests of
creditors and/or other parties in interest;

     c. advise and represent client with regard to the
administration of the Chapter 11 bankruptcy estate and duties of a
Debtor in Possession;

     d. file motions and other contested matters and assist in the
formulation and confirmation of a plan of reorganization;

     e. assist the Debtor with the negotiation, documentation, and
any necessary Court approval of transactions disposing of property
of the estate;

     f. represent the Debtor in any proceeding or hearing in the
Bankruptcy Court involving the bankruptcy estate unless the Debtor
is represented in such hearing or proceeding by special counsel;

     g. conduct examinations of witnesses, claimants and/or adverse
parties;

     h. prepare and assist the Debtor in preparation of reports,
applications, and pleadings;

     i. assist the Debtor in the negotiation, formulation,
preparation, and confirmation of a plan of reorganization ("Plan")
and the preparation and approval of a disclosure statement in
connection with the Plan;

     j. advise Debtor with respect to the assumption of any
unexpired leases or executory contracts;

     k. perform any other services, which may be necessary and
appropriate in the representation of the Debtor during the
Bankruptcy Case; and

     l. represent the Debtor in such other matters as agreed to by
the Debtor and Leech Tishman in connection with the Bankruptcy
Case.  

The firm will be paid at these rates:

     Attorneys       $315 to $760 per hour
     Associates      $275 to $460 per hour
     Paralegals      $140 to $250 per hour

The firm received from the Debtor a retainer of $50,000.

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

Robyn B. Sokol, Esq., a partner at Leech Tishman Fuscaldo & Lampl,
Inc., disclosed in a court filing that the firm is a "disinterested
person" as the term is defined in Section 101(14) of the Bankruptcy
Code.

The firm can be reached at:

     Robyn B. Sokol
     Leech Tishman Fuscaldo & Lampl, Inc.
     1100 Glendon Avenue, 15th Floor
     Los Angeles, CA 90024
     Tel: (626) 796-4000

              About Tree Lane LLC

Tree Lane LLC, filed a Chapter 11 bankruptcy petition (Bankr. C.D.
Cal. Case No. 2:24-bk-13201-BB) on April 25, 2024. The Debtor hires
Leech Tishman Fuscaldo & Lampl, Inc. as counsel. Traverse, LLC as
chief restructuring officer.


TUNGSTEN CAYCO: Fitch Affirms 'B-' LongTerm IDR, Outlook Stable
---------------------------------------------------------------
Fitch Ratings has affirmed the Long-Term Issuer Default Rating
(IDR) for Tungsten CayCo, Ltd. (fka Kofax CayCo, Ltd.) and its
subsidiary, Project Leopard Holdings, Inc. (collectively referred
to as Tungsten) at 'B-'. The rating for the first-lien term loan
and revolving credit facility has been affirmed at 'B+'/'RR2'. The
second-lien term loan is affirmed at 'CCC'/'RR6'.

The IDR for Tungsten reflects company's high leverage position and
negative FCF generation. The company's transition towards a
recurring revenue model has temporarily impacted its revenue and
earnings, at the same time, the credit profile benefits from
Tungsten's highly diverse customer base, recurring revenue stream
and the expectation of FCF turning positive after the transition
impact on cash subsides.

As a private equity owned entity, financial leverage is likely to
remain elevated as shareholders prioritize ROE optimization rather
than debt reduction. Fitch expects Tungsten to delever modestly
primarily through EBITDA growth and maintain a level of leverage
that is consistent with 'B-' rated software peers.

KEY RATING DRIVERS

Negative FCF Generation: Tungsten is experiencing a period of
negative FCF generation as it executes its strategic pivot of
transitioning away from perpetual license to a recurring revenue
model, which has caused temporary revenue and EBITDA headwinds. The
increase in interest rates has also led to elevated interest
expense for the company, further straining the FCF. Fitch
calculates the EBITDA Interest coverage for the company at 1.2x in
2023, expected to slightly dip in 2024 and hovering over 1.2x in
2025 and beyond. FCF is expected to turn positive in 2025 as the
EBITDA margin improves, although it will continue to remain
depressed due to the higher interest expense burden.

Sufficient Near-Term Liquidity: Fitch views the company's near-term
liquidity as sufficient. At Dec. 31, 2023, the company had about
$21.6 million of cash and access to a $150 million revolving credit
facility ($37 million drawn at YE 2023). Given the company's
negative FCF generation, it is particularly reliant on this
access.

Furthermore, the company does not have any near-term debt
maturities, with the first lien term loan maturing in 2029,
second-lien term loan maturing in 2030 and revolver availability
until 2027. This provides some cushion to the liquidity position of
the company and refinancing risk remains limited in the near-term.

Reduced Perpetual License Revenues: In July 2021, Tungsten's board
authorized a plan to grow its term and SaaS contracts rather than
perpetual licenses. These types of pivots can temporarily disrupt
the business, but provide more stable cash flows for the longer
term. During the transition, expenses increased causing temporary
EBITDA margin compression and longer term, higher recurring
revenues should help expand EBITDA margins. Fitch notes that the
company has made significant progress with moving revenues to
recurring revenues already. In 2023, 64% of total new license
bookings were recurring, compared to 51% in 2022 and 30% in 2021.

Recurring Licenses/Retention: Recurring revenues have been
increasing over time and accounted for 83% of revenues in 2023
versus 78% in the prior year period as the company's perpetual
license revenues have been declining. The company's current
sponsors have successfully implemented a similar strategy with
numerous portfolio companies. These factors along with the
company's strong retention rate and the sticky nature of the
products, should provide the company with fairly stable cash flows.
In 2023, the company reported a gross retention rate of 96% and net
retention rate of 103%.

Diverse Customers and End Markets: The company offers its products
to a large number of customers globally, and its end markets are
diverse. Tungsten has successfully secured several global banks as
clients, some Fortune 100 companies as well as some of the Forbes
Global 2000. Tungsten has a leading Intelligent Automation (IA)
platform that allows its customers to automate high volume manual
processes, allowing companies to significantly improve
efficiencies. In 2023, IA accounted for more than 70% of revenues,
with the remaining being derived from document automation and
security. Its largest end markets include financial institutions,
manufacturing, retail, healthcare and government organizations.

DERIVATION SUMMARY

Tungsten's 'B-' rating reflects its high leverage position and cash
flow headwinds. Fitch acknowledges company's strong position in the
IA and document automation & security market. The company provides
customers of varying scale the means to improve the speed and
efficiency of intense workflows. Tungsten does this with a product
suite helping businesses manage and automate processes. Tungsten's
operating profile is also strengthened by its high retention rate
and recurring revenues which is a focus for the company and
expected to expand.

Fitch assesses Tungsten's rating relative to other companies in the
technology space that provide a range of similar software
offerings. Compared to other players, which offer products in the
IA space such as OpenText (BB+/Stable), Tungsten operates at a
smaller scale and has a higher leverage position. Fitch expects
Tungsten to maintain some level of financial leverage as a private
equity owned company, as equity owners optimize capital structure
to maximize ROE. Tungsten's market position, revenue scale and
visibility, as well as its leverage profile, are consistent with
the 'B-' rating category.

The IDRs for Tungsten CayCo Ltd. and Project Leopard Holding are
rated on a consolidated basis, using the weak parent/strong
subsidiary approach. The companies are assessed as having 'open'
Legal Ring Fencing and Access & Control factors.

KEY ASSUMPTIONS

- Revenues are relatively flat over the forecast horizon;

- EBITDA margins are projected to remain in the high 30s across the
forecast horizon;

- Capex intensity is forecasted at about 1% of revenue in the
forecast period;

- To calculate interest expense, Fitch assumes that the average
floating rate in 2024 and in each of the following years is as
follows: 5.2%, 4.5%, 3.9%, and 3.8%;

- FCF projected to be negative in 2024 and turning positive
thereafter;

- No dividend payments are projected through 2027.

RECOVERY ANALYSIS

The recovery analysis assumes that Tungsten would be reorganized as
a going concern in bankruptcy rather than liquidated.

Fitch assumes a 10% administrative claim.

Going-Concern (GC) Approach

- Fitch assumes Tungsten enters a distressed scenario as a result
of the company's failure to shift customers to its recurring
license offerings and customers move to alternative solutions for
IA. In this scenario, Fitch assumes revenues to drop by 10% from
the 2023 levels and EBITDA margin at 38% as the company continues
spending on S&M initiatives to regain its lost market share. This
would lead to a GC EBITDA of $196 million. Fitch assumes that
Tungsten's going-concern (GC) EBITDA is unchanged from Fitch's last
Rating Recovery analysis.

- An enterprise valuation multiple of 7x EBITDA is applied to the
GC EBITDA to calculate a post-reorganization enterprise value. The
choice of this multiple considered the following factors:

- The historical bankruptcy case study exit multiples for
technology peer companies ranged from 2.6x-10.8x.

- Of these companies, five were in the Software sector: Allen
Systems Group, Inc - 8.4x; Avaya, Inc. - 2023: 7.5x, 2017: 8.1x;
Aspect Software Parent, Inc. - 5.5x, Sungard Availability Services
Capital, Inc. - 4.6x & Riverbed Technology Software: 8.3x;

- Tungsten's growing and resilient recurring sales profile, mission
critical nature of the product, brand recognition, leadership
position in the revenue operations management industry, and cash
generative qualities supports the 7.0x recovery multiple;

- Fitch assumes a full draw on the $150 million revolver and the
resulting recovery for the first-lien debt is 'RR2' which notches
the instrument rating up two from the IDR to 'B+'. For the
second-lien term loan, the recovery rating is 'RR6' which results
in the instrument being notched down two from the IDR to 'CCC'.

RATING SENSITIVITIES

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

- EBITDA Leverage below 7.5x on a sustained basis;

- (CFO-Capex)/Debt above 2.5% on a sustained basis;

- EBITDA Interest Coverage above 1.5x on a sustained basis.

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

- (CFO-Capex)/Debt trending toward 0% or negative on a sustained
basis;

- EBITDA Interest Coverage below 1.2x on a sustained basis;

- Organic revenue growth sustaining near or below 0%.

- Further deterioration in liquidity prospects leading to sustained
use of the revolving credit facility.

LIQUIDITY AND DEBT STRUCTURE

Sufficient Near-Term Liquidity: As of Dec. 31, 2023, Tungsten had
cash on the balance sheet of $21.6 million, down from $45.9 million
at the end of 2022 and down from $71.8 million as of Sept. 30,
2022. At the end of 2023, $113 million was undrawn on the $150
million revolver. In 2022 and 2023, FCF was negative and it is
expected to be negative in 2024 before becoming FCF positive again.
Near term, the company's liquidity appears sufficient and there are
no near-term maturities.

All of the company's debt is floating rate debt and the exposure to
floating rates is largely hedged through April 2025.

Debt Structure: Tungsten issued a $1.346 billion first lien term
loan due 2029 and then it issued an incremental $50 million term
loan in March 2023 to repay revolver borrowings of $40 million. In
addition, the company has a $348 million secured second lien term
loan due 2030. The $150 million first lien revolver is due in
2027.

ISSUER PROFILE

Tungsten is a privately held company that offers its customers IA
solutions which allow them to automate high volume manual
processes, allowing companies to significantly improve
efficiencies. In addition, it also offers document automation and
security solutions. Its products are offered to more than 25,000
customers throughout the globe.

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
   -----------               ------         --------   -----
Tungsten CayCo, Ltd.   LT IDR B-  Affirmed             B-

Project Leopard
Holdings, Inc.         LT IDR B-  Affirmed             B-

   senior secured      LT     B+  Affirmed    RR2      B+

   Senior Secured
   2nd Lien            LT     CCC Affirmed    RR6      CCC


TURNING POINTS: Hearing on Sale of Real Property Set for June 5
---------------------------------------------------------------
Turning Points for Children will ask the U.S. Bankruptcy Court for
the Eastern District of Pennsylvania at a hearing on June 5 to
approve the sale of its real property in Philadelphia.

The property is being sold to Keith Alliotts or his LLC designee
for $2.75 million "free and clear" of liens, claims and
encumbrances.

The property was previously used for the operations of the agency's
affiliates. It is presently vacant and is no longer needed by the
agency, which has been marketing the property for sale since
September last year.

The buyer completed his due diligence on May 10 and the closing is
scheduled to occur on June 6, subject to the bankruptcy court's
approval.

Turning Points for Children will use the proceeds from the sale to,
among other things, pay the balance of the loan it obtained from
its secured lender, TD Bank, N.A.

The net proceeds will be retained by the agency in a segregated
account at TD Bank pending entry of an order confirming its Chapter
11 plan or further order of the court.

                About Turning Points for Children

Turning Points for Children, a subsidiary of Public Health
Management Corporation, provides a range of social and health
services to support children, caregivers, and families. Its mission
is to nurture families with children who are struggling against
economic and environmental odds.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D. Pa. Case No. 24-11479) on May 1, 2024,
with $34,373,426 in assets and $6,400,954 in liabilities. Richard
Furtek of Furtek & Associates, LLC is the Subchapter V trustee.

Judge Ashely M. Chan oversees the case.

Aris J. Karalis, Esq., at Karalis PC, represents the Debtor as
legal counsel.


UNDER ARMOUR: S&P Lowers ICR to 'BB-' on Brand Strength Challenges
------------------------------------------------------------------
S&P Global Ratings lowered its issuer credit rating on U.S.-based
athletic performance apparel and footwear company Under Armour Inc.
to 'BB-' from 'BB'. At the same time, S&P lowered its issue-level
ratings on the company's $600 million senior unsecured notes to
'BB-' from 'BB'. The recovery rating remains '3'.

The stable outlook reflects Under Armour's continued strong balance
sheet, consisting of relatively low debt and high cash balance, and
its forecast for gross leverage to remain near 3.5x over the next
12 months.

S&P said, "The downgrade reflects our less favorable view of Under
Armour's business risk and expectation for low double-digit revenue
declines in fiscal 2025 from ongoing brand strength concerns. Under
Armour reported an 8% revenue decline in North America for fiscal
2024 primarily from weak demand in its wholesale business that
makes up about 60% of global sales, resulting in total revenue
declines of 3.4%. From a product perspective, apparel and footwear
sales declined in the low- to mid-single digits, with the company
losing approximately 60 basis points (bps) of its core North
American market share in the sportswear category according to
Euromonitor. The decline is driven by competitors such as
Lululemon, whose market share grew by 150 bps over the same period.
For 2025, we forecast Under Armour's North American sales will
decline 17%, with about two-thirds of the contraction due to softer
demand for the brand and increased competition." The remaining
sales decline is attributed to the company's proactive actions to
reduce discounting and promotional activities and a rationalization
strategy as it works to reset its product offering. This is
compared to recent single-digit annual revenue growth guidance from
its competitors including adidas and Puma.

Restoring brand strength takes time and this is not the first time
the company has been in this position. The company faced these
pressures in 2016 as NIKE and adidas made investments to defend
their market share and slowed Under Armour's growth. Over the past
eight years, the brand has become heavily dependent on promotions
to drive sales in North America, and consumers have grown
accustomed to paying less for its products. The company benefited
from the pandemic when inventories were lean and consumers were
paying full price for sportswear as they were not spending on
services and travel. Now that the macro conditions have weakened
and consumers are pulling back on apparel purchases, Under Armour's
brand challenges have become pronounced again. Conversely, its
inventories were down 19% at the end of fiscal 2024, and the
company has maintained its sales to the off-price channel at
approximately 3-4%, off its high-single-digit percent peaks in
fiscal 2019.

Under Armour has instituted many leadership changes over the past
five years and disclosed material weaknesses in its internal
controls, which leads to a moderately negative management and
governance modifier score. Kevin Plank, the founder and former CEO
has returned to the role after four years as Executive Chair and
Brand Chief to revitalize the brand. Mr. Plank replaced Stephanie
Linnartz who was in the CEO role for one year, and Colin Browne,
who served as interim CEO for eight months after Patrik Frisk, who
served two years after taking over from Plank in 2020, departed.
Additionally, the company has hired a new chief consumer officer,
chief communications officer, chief design officer, chief supply
chain officer, chief product officer, and senior vice president for
its direct-to-consumer business in the Americas. Under Armour
continues to search for a new chief marketing officer. This level
of critical leadership turnover has contributed to the company's
inability to execute its strategy consistently. However, the
priorities have remained relatively the same over this timeframe
--each CEO has been tasked with revitalizing the brand in North
America to sell products at higher price points. In S&P's view,
achieving these goals within the next three to five years has been
jeopardized by the downtime caused by the leadership turnovers and
as demonstrated by the company's track record.

Under Armour disclosed in its annual report for the fiscal year
ended Mar. 31, 2024 that it identified material weaknesses in its
internal control over financial reporting. The company did not
maintain effective controls over certain aspects of the period-end
financial reporting process, including the review and execution of
certain balance sheet account reconciliations, as well as the
classification and presentation of general ledger accounts. This
resulted in immaterial errors in its consolidated interim and
annual financial statements for its fiscal 2024, 2023, transition,
and 2021 reporting periods. Management's plans to remediate this
material weakness include but are not limited to: enhancing
controls to prevent and detect potential material misstatements,
redesigning its balance sheet account reconciliation policy and
approval process, and developing additional controls, among
others.

S&P said, "We do not view this as material negative development at
this point, given the lack of further information and sufficient
time for the company to implement applicable controls. We will
continue to monitor developments related to this matter, including
any additional measures taken to address its control deficiencies
beyond its currently planned remediation actions."

Under Armour announced a turnaround plan that will take time.
Following the return of Kevin Plank as CEO, the company's latest
strategy to re-establish a premium position in North America will
focus on simplifying operations over the next 18 months by
reprioritizing its core men's apparel offerings and scaling better
products through reducing its style count by approximately 25%.
This marks a shift away from former CEO Stephanie Linnartz's
strategy of evolving its product offering to include more footwear,
sportstyle, and women's offerings. In addition to maintaining its
previous pricing strategy of less discounting to avoid brand
dilution and reducing sales to the off-price channel, Under Armour
will refocus marketing efforts to better connect with its target
market and build a direct-to-consumer line of exclusive products.
However, improvements by new leadership will also require more time
to see results, with our expectation that its latest offerings will
fully come to market in fall 2025 as the team gets up to speed and
executes its priorities during this transitionary period. S&P had
previously expected initiatives put in place by Ms. Linnartz to
show positive results beginning in spring 2025.

S&P said, "We anticipate the company's profitability will decline
significantly in fiscal 2025, but successful restructuring efforts
will stabilize performance going forward. We forecast Under
Armour's EBITDA will contract in fiscal 2025 from significant
top-line declines and incurrence of approximately $70 million to
$90 million in restructuring charges during the year. We anticipate
these restructuring costs, combined with slightly higher marketing
spend to contribute to a decline in the company's EBITDA margin to
the high single-digit area in fiscal 2025, which is low for a
branded apparel player, as these costs offset margin benefits from
lower product discounting. In the past, the size of its
restructuring programs and their frequency have also contributed to
its earnings volatility, and we anticipate margins to remain below
10% over the next two years." If the company is successful in its
restructuring efforts, Under Armour's profitability should expand
again in fiscal 2026 as restructuring costs roll off and margins
reflect the benefits from cost base optimizations, fewer
promotional activities, and planned supply chain improvements.

Under Armour's debt remains low with a high cash balance that may
be deployed toward share repurchases. The company's balance sheet
consists of $676 million of debt outstanding and approximately $859
million of cash at the end of fiscal 2024. This combination of high
cash balance and low debt has historically led to low net leverage
in the 1x area and gross leverage in the mid-2x area. S&P said, "We
expect the company to utilize a portion of its cash to repay its
1.5% convertible senior notes when it matures in June 2024, leaving
it with $600 million of funded debt outstanding that will become
current in June 2025. This should result in gross leverage in the
3x area because we no longer net cash in our debt calculation given
our less favorable view of the business."

Under Armour announced it has authorized another $500 million
repurchase program over the next three years following a $25
million repurchase of Class C common stock in the third quarter of
fiscal 2024 that completed its previous $500 million two-year
program. S&P said, "We believe the company will continue to utilize
its excess cash for share repurchases. Under its last program
approved in February 2022, Under Armour repurchased $425 million
shares in the program's first year. However, we expect any
near-term repurchases under its newly approved program to be more
conservative as the company focuses on resetting its business.
Under Armour may also use some cash to undertake tuck-in innovation
or expertise-based acquisitions, but we do not expect such
activities to increase its reported debt balances given the cost of
new debt." Additionally, the company lacks an externally guided
financial policy and has not issued a formal leverage target,
though it has historically targeted leverage in line with that of
investment-grade peers.

The stable outlook reflects Under Armour's continued strong balance
sheet and our forecast for gross leverage to be near 3.5x over the
next 12 months.

S&P could lower its ratings on Under Armour if gross leverage
increases above 4x on a sustained basis.

This could occur if:

-- The company is unable to execute its business priorities,
including its brand reset, restructuring initiatives, and pricing
strategies;

-- Demand for its products and operating performance weaken beyond
our expectations leading to refinancing risk when its senior
unsecured notes become current in June 2025, or;

-- Its financial policy becomes more aggressive such that it uses
cash and additional debt to fund dividends or to repurchase its
stock.

S&P could raise its ratings if S&P believes leverage will be
sustained under 3x.

This could occur if:

-- The company's sales and profitability improve from
strengthening consumer confidence and successful brand rebuilding
as its North American segment stabilizes; or

-- The company permanently reduces its debt burden.



UNISYS CORP: S&P Downgrades ICR to 'B', Outlook Stable
------------------------------------------------------
S&P Global Ratings lowered its issuer credit rating on Blue Bell,
Pa.-based IT services company Unisys Corp. by one notch to 'B'. S&P
also lowered its issue-level rating on the company's senior secured
notes by one notch to 'BB-'.

The stable outlook reflects S&P's expectation that Unisys will
maintain leverage (including its debt adjustment for pension) below
5x, and its FOCF will remain positive even as pension contributions
rise in 2025.

Unisys' cash flow generation has been low over the last three
years, and it faces large pension cash outlays beginning in 2025.
S&P notes that since the sale of the federal business in 2020,
Unisys' FOCF generation has been low (reported FOCF of $32 million,
negative $73 million, and negative $5 million in 2021, 2022, and
2023 respectively). A number of atypical factors occurred in each
year that impaired its cash flow, such as cost reduction actions,
legal matters, and environmental matters.

S&P said, "Looking ahead, while we expect these sort of cash
outlays to reduce, we also expect pension cash contributions to
materially increase from levels over the last few years (in line
with our last forecast)." Specifically, under current actuarial
assumptions, the company would have to make required cash
contributions of approximately $100 million in 2025 and
approximately $120 million in each year from 2026 to 2028.

Management's efforts to improve cash flows include growing
next-generation solutions, which tend to have better gross margins
than traditional solutions. It also intends to maintain a steady
pipeline within its traditional solutions and its highly profitable
license and support revenues (mostly related to the company's
proprietary ClearPath Forward product). The licensed ClearPath
Forward software product is sold on a multiyear basis, with cash
generally collected upfront; therefore, the company could
experience volatility in cash flows.

Furthermore, Unisys faces execution risks in continuing to grow its
next-generation solutions--they represented 38% of 2023 ex-L&S
revenues, and management intends to grow this to approximately half
of ex-L&S revenues by 2026. Revenue and margin growth in next
generation services are key drivers to management's plans to
increase FOCF.

S&P said, "We expect Unisys' liquidity to remain sound over the
next few years. We view the company's cash balance of $383 million
as of the end of the first quarter as good, especially because of
how volatile cash flows can be given business dynamics. We do not
expect the company to make sizable acquisitions, which would
meaningfully reduce its cash balance. For the last nine quarters,
the lowest cash balance the company reported was $350 million;
therefore, we expect it to maintain cash of about $300 million or
more over the next year.

"Furthermore, the company has an asset-based lending (ABL)
revolving credit facility that expires October 2025, though we note
Unisys has not had to draw borrowings against it. Its senior notes
mature in 2027, allowing time for the company to prove out its
growth strategy before a refinancing need.

"We view Unisys' pension plan as well managed and believe risks to
further increased pension cash uses are limited over the next five
years." Unisys has reduced the size of its global pension plan over
the last few years. Since 2020, the company has made five annuity
purchases that lowered liabilities in the plan by $1.2 billion.
These liability transfers were accompanied by pension asset
transfers, so the company did not have to make any cash
contributions to complete these transactions. Reducing the size of
the pension plan is a credit positive because it decreases
volatility in required cash contributions in the future.

The impact of lower interest rates on company contributions is
muted due to the use of the 25-year average discount rate for
funding purposes. If pension assets materially fall, the immediate
impact to pension cash contributions are unlikely to materially
change over the next few years because changes in the deficit are
amortized over a 15-year period.

S&P said, "The stable outlook reflects our expectation that Unisys'
revenues will increase by about 2% over the next year, driven by
continued high-single-digit percent to low-teen percent growth in
its next-generation solutions and low-single-digit percent growth
in traditional solutions and partially offset by a decline in the
company's License & Support segment. We also expect the company to
manage its cost base to grow S&P adjusted EBITDA margins by about
100 basis points during 2024 such that it maintains leverage
(including our debt adjustment for pension) below 5x, and continues
to generate positive FOCF even as pension contributions rise in
2025."

ESG factors have no material influence on our credit rating
analysis of Unisys.



UROGEN PHARMA: Reports $32.3 Million Net Loss in Q1 2024
--------------------------------------------------------
Urogen Pharma Ltd. filed with the U.S. Securities and Exchange
Commission its Quarterly Report on Form 10-Q reporting a net loss
of $32.3 million on $18.8 million of total revenues for the three
months ended March 31, 2024, compared to a net loss of $30.2
million on $17.2 million of total revenues for the three months
ended March 31, 2023.

"In 2024 to date, UroGen has made excellent progress in both our
commercial business and pipeline of innovative products designed to
treat urothelial and specialty cancers," said Liz Barrett,
President, and Chief Executive Officer of UroGen. "The upcoming
announcement of 12-month duration of response results from ENVISION
will be a key clinical milestone and we expect the data to support
completion of our NDA for UGN-102. Pre-launch activities are
underway and we estimate that UGN-102 will address a more than $3
billion market opportunity. If approved, we believe this product
will become the major growth driver for UroGen and could establish
a new standard of care in LG-IR-NMIBC."

A full-text copy of the Company's Form 10-Q is available at
https://tinyurl.com/56v38nny

                     About UroGen Pharma Ltd.

UroGen is a biotech company dedicated to developing and
commercializing innovative solutions that treat urothelial and
specialty cancers because patients deserve better options. UroGen
has developed RTGel reverse-thermal hydrogel, a proprietary
sustained-release, hydrogel-based platform technology that has the
potential to improve the therapeutic profiles of existing drugs.
UroGen's sustained release technology is designed to enable longer
exposure of the urinary tract tissue to medications, making local
therapy a potentially more effective treatment option.

As of March 31, 2024 the Company has $200.6 million in total
assets, $240.7 million in total liabilities, and $40.1 million in
total shareholders' equity.  As of December 31, 2023, the Company
had $178.3 million in total assets, $243.5 million in total
liabilities, and $65.2 million in total shareholders' deficit.

Florham Park, New Jersey-based PricewaterhouseCoopers LLP, the
Company's auditor since 2020, issued a "going concern"
qualification in its report dated March 14, 2024, citing that the
Company has incurred losses and experienced negative operating cash
flows since its inception that raise substantial doubt about its
ability to continue as a going concern.



US RENAL CARE: $1.60BB Bank Debt Trades at 53% Discount
-------------------------------------------------------
Participations in a syndicated loan under which US Renal Care Inc
is a borrower were trading in the secondary market around 47.3
cents-on-the-dollar during the week ended Friday, May 31, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $1.60 billion Term loan facility is scheduled to mature on July
26, 2026.  About $235.6 million of the loan is withdrawn and
outstanding.

U.S. Renal Care is a dialysis provider available for people living
with chronic and acute renal disease.



VALCOUR PACKAGING: S&P Lowers ICR to 'CCC-' on Liquidity Risk
-------------------------------------------------------------
S&P Global Ratings lowered the issuer credit rating on Valcour
Packaging LLC to 'CCC-' from 'CCC+'. The outlook is negative.

At the same time, S&P lowered its ratings on its first-lien term
loan to 'CCC-' from 'CCC+' and the second-lien term loan to 'C'
from 'CCC-'. The respective '3' and '6' recovery ratings are
unchanged.

The negative outlook reflects S&P's expectation for slow volume
recovery as persistent inflation affects consumer spending and a
continued high interest burden, leading to further cash flow
deficits with limited capacity to meet obligations through its
asset-based lending (ABL) facility.

Weak operating performance and persistent high borrowing costs
strain Valcour's cash flow and liquidity. In 2023, revenues
declined 14.8% largely because of customer destocking and a
substantial waning in demand, reducing volumes and diminishing
operating leverage. This reduced S&P Global Ratings-adjusted EBITDA
to about $40 million from $52 million in 2022. Valcour's interest
expense in 2023 was about $58 million, which with large working
capital outflow resulted in a free cash flow deficit of about $50
million. Valcour depleted the large cash balance from the beginning
of the year and required draws on its ABL facility to fund
operating and debt obligations.

S&P said, "Though we expect destocking has largely subsided and
that demand should return for Valcour's products in 2024, we
believe the pace of recovery will be protracted, with stronger
performance toward the second half. Consumer spending will continue
to be affected by persistent inflation. EBITDA margins should
benefit from the realization of cost-saving initiatives and volume
improvement. We expect revenues to increase in the
high-single-digit percentages and S&P Global Ratings-adjusted
EBITDA of about $45 million-$50 million for 2024. However, we
project interest expense to be about $55 million and amortization
on its first-lien debt of $4.2 million, which puts the company at a
cash flow deficit."

The negative outlook reflects Valcour's diminishing liquidity
position and the potential for a default or debt restructuring over
the next six months.

S&P could lower its rating on Valcour if:

-- It announces a debt exchange or debt restructuring; or

-- S&P anticipates the company will miss an interest payment.

S&P could raise its rating on Valcour if:

-- S&P no longer view a distressed exchange or debt restructuring
as likely; and

-- The company's operating performance or liquidity position
improves substantially such that it has adequate liquidity to
comfortably cover operating costs and debt fixed charges.

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

Environmental factors are a neutral consideration. The company
manufactures rigid plastic packaging products that could be subject
to substitution risk over the long-term as concerns about waste and
pollution rise among customers and consumers. S&P views plastic
packaging, with its limited recyclability and overall low recycling
rates, as having a larger pollution impact than other substrates.



VBI VACCINES: Inks At-The-Market Offering Deal with HC Wainwright
-----------------------------------------------------------------
VBI Vaccines Inc. disclosed in a Form 8-K Report filed with the
U.S. Securities and Exchange Commission that on May 15, 2024, the
Company entered into an At The Market Offering Agreement with H.C.
Wainwright & Co., LLC, pursuant to which the Company may offer and
sell, from time to time through Wainwright, common shares, no par
value per share, for aggregate gross proceeds of up to $8,468,289.
The offer and sale of the Shares will be made pursuant to a
registration statement on Form S-3 (File No. 333-267109), as
amended, originally filed with the Securities and Exchange
Commission on August 26, 2022, and declared effective by the SEC on
September 6, and the related prospectus contained therein, as
supplemented by a prospectus supplement relating to the ATM
Offering, dated May 15, 2024, and filed with the SEC on such date
pursuant to Rule 424(b) under the Securities Act of 1933, as
amended.

Wainwright may sell the Shares in sales deemed to be
"at-the-market" equity offerings as defined in Rule 415 promulgated
under the Securities Act, including sales made directly on or
through the Nasdaq Capital Market or any other method permitted by
law. If agreed to in a separate terms agreement, the Company may
sell the Shares to Wainwright as principal, at a purchase price
agreed upon by Wainwright and the Company. Wainwright may also sell
the Shares in negotiated transactions with the Company's prior
approval. The offer and sale of the Shares pursuant to the ATM
Offering will terminate upon the earlier of (a) the sale of the
Shares pursuant to the prospectus supplement filed on May 15, 2024,
having an aggregate sales price of $8,468,289, or (b) the
termination of the Sales Agreement by Wainwright or the Company
pursuant to its terms. The Company has no obligation to sell any of
the Shares, and may at any time suspend offers under the Sales
Agreement.

The Company currently intends to use the net proceeds from the ATM
Offering, if any, for working capital and general corporate
purposes.

The Company has agreed to pay Wainwright a commission of 3% of the
gross proceeds from any Shares sold by Wainwright and to provide
Wainwright with customary indemnification and contribution rights,
including for liabilities under the Securities Act. The Company
also will reimburse Wainwright for certain specified expenses in
connection with entering into the Sales Agreement. The Sales
Agreement contains customary representations and warranties and
conditions to the placements of the Shares pursuant thereto.

A full-text copy of the At-The-Market Offering Agreement is
available at https://tinyurl.com/5dpp5uu7

                        About VBI Vaccines

VBI Vaccines Inc. -- www.vbivaccines.com -- is a biopharmaceutical
company driven by immunology in the pursuit of powerful prevention
and treatment of disease.  Through its innovative approach to
virus-like particles including a proprietary enveloped VLP platform
technology and a proprietary mRNA-launched eVLP platform
technology, VBI develops vaccine candidates that mimic the natural
presentation of viruses, designed to elicit the innate power of the
human immune system.  VBI is committed to targeting and overcoming
significant infectious diseases, including hepatitis B,
coronaviruses, and cytomegalovirus (CMV), as well as aggressive
cancers including glioblastoma (GBM).  VBI is headquartered in
Cambridge, Massachusetts, with research operations in Ottawa,
Canada, and a research and manufacturing site in Rehovot, Israel.

As of Dec. 31, 2023, the Company had $86.95 million in total
assets, $79.43 million in total liabilities, and $7.53 million in
total stockholders' equity.

Iselin, New Jersey-based EisnerAmper LLP, the Company's auditor
since 2016, issued a "going concern" qualification in its report
dated April 16, 2024, citing that the Company faces several risks,
including but not limited to, uncertainties regarding the success
of the development and commercialization of its products, demand
and market acceptance of the Company's products, and reliance on
major customers.  The Company anticipates that it will continue to
incur significant operating costs and losses in connection with the
development and commercialization of its products.  The Company has
an accumulated deficit as of December 31, 2023 and cash outflows
from operating activities for the year-ended December 31, 2023 and,
as such, will require significant additional funds to conduct
clinical and non-clinical trials, commercially launch its products,
and achieve regulatory approvals that raise substantial doubt about
its ability to continue as a going concern.


VBI VACCINES: Terminates Jefferies Sales Deal & Prior ATM Offering
------------------------------------------------------------------
VBI Vaccines Inc. disclosed in a Form 8-K Report filed with the
U.S. Securities and Exchange Commission that effective as of May
10, 2024, the Company terminated:

     (i) The Jefferies Sales Agreement, pursuant to Section 7(b)(i)
of the Jefferies Sales Agreement, and

    (ii) the Prior ATM Offering.

On August 26, 2022, the Company entered into an Open Market Sale
Agreement with Jefferies LLC, to act as its sales agent or
principal, with respect to the issuance and sale of up to
$125,000,000 of its common shares, from time to time in an
at-the-market offering registered pursuant the Company's
Registration Statement. The Company agreed to pay Jefferies a
commission of up to 3% of the gross proceeds from the sale of its
common shares pursuant to the Jefferies Sales Agreement.

The Company is not subject to any termination penalties related to
the termination of the Jefferies Sales Agreement.

                        About VBI Vaccines

VBI Vaccines Inc. -- www.vbivaccines.com -- is a biopharmaceutical
company driven by immunology in the pursuit of powerful prevention
and treatment of disease.  Through its innovative approach to
virus-like particles including a proprietary enveloped VLP platform
technology and a proprietary mRNA-launched eVLP platform
technology, VBI develops vaccine candidates that mimic the natural
presentation of viruses, designed to elicit the innate power of the
human immune system.  VBI is committed to targeting and overcoming
significant infectious diseases, including hepatitis B,
coronaviruses, and cytomegalovirus (CMV), as well as aggressive
cancers including glioblastoma (GBM).  VBI is headquartered in
Cambridge, Massachusetts, with research operations in Ottawa,
Canada, and a research and manufacturing site in Rehovot, Israel.

As of Dec. 31, 2023, the Company had $86.95 million in total
assets, $79.43 million in total liabilities, and $7.53 million in
total stockholders' equity.

Iselin, New Jersey-based EisnerAmper LLP, the Company's auditor
since 2016, issued a "going concern" qualification in its report
dated April 16, 2024, citing that the Company faces several risks,
including but not limited to, uncertainties regarding the success
of the development and commercialization of its products, demand
and market acceptance of the Company's products, and reliance on
major customers.  The Company anticipates that it will continue to
incur significant operating costs and losses in connection with the
development and commercialization of its products.  The Company has
an accumulated deficit as of December 31, 2023 and cash outflows
from operating activities for the year-ended December 31, 2023 and,
as such, will require significant additional funds to conduct
clinical and non-clinical trials, commercially launch its products,
and achieve regulatory approvals that raise substantial doubt about
its ability to continue as a going concern.



VERINT SYSTEMS: Moody's Affirms 'Ba2' CFR, Outlook Remains Stable
-----------------------------------------------------------------
Moody's Ratings affirmed Verint Systems Inc.'s Ba2 Corporate Family
Rating, Ba2-PD Probability of Default and Ba1 rating on the senior
secured first lien bank credit facility.  The outlook remains
stable.

RATINGS RATIONALE

The affirmation of Verint's Ba2 CFR reflects the company's strong
market positions in the workforce and customer engagement
management software industries and Moody's expectation of modest
leverage and strong cash flow to debt metrics. Verint has a
particular strength in selling workforce optimization and
specialized customer engagement software to contact centers. Verint
benefits from its expertise in providing software that analyzes
unstructured data (i.e. conversations, email, chat, video, data
traffic, etc.). Moody's expects Verint's customer engagement
business will continue to grow at mid-single digit growth rates
driven by the digital transformation of contact centers, demand for
integrated customer engagement platforms, and AI enhanced customer
engagement tools.

Verint divested its cyber-intelligence business in February 2021.
Although margins are improving, ongoing investment in the remaining
business (particularly AI tools and enhancements) continue to
hinder margins from pre-divestiture levels. The ratings also
reflect Verint's acquisitive business strategy and the potential
that the company will use a combination of cash and occasionally
debt for future acquisitions. Moody's expects that debt to EBITDA
will remain at 3x or less in the absence of large debt funded
acquisitions.

The stable outlook reflects Moody's expectation of mid-single digit
revenue growth and solid cash generation. The stable outlook
accommodates a moderate level of debt funded acquisitions.

Verint's speculative grade liquidity (SGL) rating of SGL-1 reflects
very good liquidity, as evidenced by solid cash balances, strong
levels of free cash flow, and a $300 million revolver ($100 million
drawn as of January 31, 2024). Verint had approximately $242
million of cash and marketable securities at FYE January 2024. Free
cash flow was approximately $104 million for the FYE January 2024
(after payment of preferred dividends). Moody's expects Verint's
free cash flow will be in excess of $150 million over the next year
as the company continues to build its recurring software revenue
base with moderate margin improvements.

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

The ratings could be upgraded if Verint continues to expand its
customer engagement business, demonstrates consistent operating
improvements, maintains its market position, and sustains leverage
below 3x and free cash flow to debt above 17.5%. The potential for
acquisitions or refinancing of the preferred investment could limit
upwards ratings pressure. The ratings could be downgraded if
revenue, EBITDA and free cash flow were to deteriorate,
particularly if driven by a change in market position. The ratings
could also be downgraded if leverage exceeds 4.5x or free cash flow
to debt is less than 12.5% on other than a temporary basis.
Consideration will be given however for unusually strong cash
positions.

Verint Systems Inc. is a provider of workforce and customer
engagement management software. The company, which has the majority
of its operations in the US has grown through a combination of
acquisitions and internally developed products. Verint spun off its
Cyber Intelligence business (dba Cognyte Software) to shareholders
in February 2021. For twelve month period ended January 31, 2024,
Verint generated about $910 million of revenue.

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


VERMILLION AND SPEAR: Taps Geri Lyons Chase as Legal Counsel
------------------------------------------------------------
Vermillion and Spear, LLC seeks approval from the U.S. Bankruptcy
Court for the District of Maryland to hire the Law Office of Geri
Lyons Chase as counsel.

The firm's services include:

   a. providing the Debtor with legal advice with respect to its
powers and duties in the continued management of its property and
operation of its affairs;

   b. preparing bankruptcy schedules, statement of financial
affairs and legal papers;

   c. taking the necessary steps to stay any action by creditors
seeking liens, attachments, or other advantages by legal process or
non-judicial process;

   d. negotiating and preparing a plan of reorganization; and

   e. providing other legal services.

The firm will be paid at the rate of $375 per hour and will be
reimbursed for out-of-pocket expenses incurred. The retainer is
$3,000, which included the filing fee of $1,736.

Geri Lyons Chase, Esq., a partner at the Law Office of Geri Lyons
Chase, 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:

     Geri Lyons Chase, Esq.
     Law Office of Geri Lyons Chase
     2007 Tidewater Colony Drive, Suite 2B
     Annapolis, MD 21401
     Tel: (410) 573-9004
     Email: gchase@glchaselaw.com

           About Vermillion and Spear, LLC

Vermillion and Spear is the owner of a real property located at
1254 Washington Drive, Annapolis, MD having a current value of $1.3
million.

Vermillion and Spear, LLC filed its voluntary petition for relief
under Chapter 11 of the Bankruptcy Code (Bankr. D. Md. Case No.
24-13626) on April 30, 2024, listing $1,300,000 in assets and
$1,000,850 in liabilities. The petition was signed by Frederick
Vermillion as managing member.

Judge David E. Rice presides over the case.

Geri Lyons Chase, Esq. at the LAW OFFICE OF GERI LYONS CHASE
represents the Debtor as its counsel.


VG IMPERIAL: Continued Operations to Fund Plan Payments
-------------------------------------------------------
VG Imperial Inc. filed with the U.S. Bankruptcy Court for the
Eastern District of New York a Disclosure Statement for the Small
Business Plan of Reorganization dated May 13, 2024.

The Debtor is a corporation located at 1760 66th Street, Apr 2R,
Brooklyn, NY 11204.

Viktor V. Ryptyk as the Debtor's president and the 100% shareholder
will continue to be employed by the reorganized debtor, with the
monthly compensation of $1,200.00.

The circumstances leading to Debtor's filing under Chapter 11, were
as follows: the Debtor is an operating trucking business, which was
severely impaired by Covid-19 having an SBA EIDL Loan. Due to
continuing cash flow difficulties with business, the Debtor sought
Chapter 11 bankruptcy protection to reach mutually agreeable terms
with the U.S. Small Business Administration.

Class 1 consists of the Secured Claim of the U.S. Small Business
Administration. The Creditor will receive $50,000.00, to be payable
in 50 monthly installment payments in the amount of $1,000.00,
commencing on the effective date of the plan.

General unsecured claims are not secured by property of the estate.
The claim of NYS Department of Labor will not receive any treatment
as this claim was filed in the amount of $0. As a result, Class 1
is impaired and is entitled to vote pursuant to Section 1126(f) of
the Bankruptcy Code.

Equity interest holder Viktor V. Ryptyk retains his interest.

The Plan will be financed (i) by continuing the reorganized
business operations of the Debtor as well as (ii) by funds
accumulated in the Debtor in Possession bank account.

A full-text copy of the Disclosure Statement dated May 13, 2024 is
available at https://urlcurt.com/u?l=r8FwCa from PacerMonitor.com
at no charge.

Attorney for the Debtor:

     Alla Kachan, Esq.
     Law Offices of Alla Kachan, PC
     2799 Coney Island Avenue, Suite 202
     Brooklyn, NY 11235
     Telephone: (718) 513-3145
     Email: alla@kachanlaw.com

                      About VG Imperial Inc.

VG Imperial Inc. is a corporation located at 1760 66th Street, Apr
2R, Brooklyn, NY 11204.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D.N.Y. Case No. 22-42627) on October 21,
2022. In the petition signed by Viktor V. Ryptyk, president, the
Debtor disclosed up to $500,000 in both assets and liabilities.

Judge Nancy Hershey Lord oversees the case.

The Law Offices of Alla Kachan, PC, represents the Debtor as legal
counsel.


VIA RENEWABLES INC: Continues to Defend Foote TCPA Class Suit
-------------------------------------------------------------
Via Renewables Inc. disclosed in its Form 10-Q Report for the
quarterly period ending March 31, 2024 filed with the Securities
and Exchange Commission on May 2, 2024, that the Company continues
to defend itself from the Foote TCPA class suit in the United
States District Court for the District of New Hampshire.

On December 18, 2023, Foote v. Electricity N.H., LLC ("ENH"), a
purported Telephone Consumer Protection Act (the "TCPA") class
action was filed in the United States District Court for the
District of New Hampshire. Plaintiff claims that calls made to her
violated the TCPA.

Plaintiff purports to assert claims on her own behalf and a
putative class of individuals to whom calls using a prerecorded or
artificial voice message regarding ENH's services were placed
during the period of September 1, 2019 through September 1, 2023.

ENH only operates in New Hampshire and no other states.

The Company denies Plaintiff's allegations and intends to
vigorously defend against her claims.

Via Renewables Inc. is an independent retail energy services
company. The Company provides residential and commercial customers
in competitive markets across the United States with an alternative
choice for their natural gas and electricity.


VIDEO DISPLAY: Delays Annual Report for Fiscal Year Ended Feb. 29
-----------------------------------------------------------------
Video Display Corporation filed a Form 12b-25 with the Securities
and Exchange Commission with respect to the delay in the filing of
its Annual Report for the fiscal year ended Feb. 29, 2024.  The
Company said it is unable to file its Annual Report within the
prescribed time period, due to unforeseen delays in the collection
and review of information and documents affecting disclosures in
the Report on Form 10-K.  Accordingly, the additional time is
requested to compile all information necessary to accurately
complete the Form 10-K within the time period permitted by Rule
12b-25 of the Securities and Exchange Act of 1934.  The Company
expects to file the subject report no later than the fifth calendar
date following the prescribed due date for the report.

Net sales

Consolidated net sales increased 47.5% for year ended Feb. 29,
2024, compared to the year ended Feb. 28, 2023, and increased
164.4% for the three months ended Feb. 28, 2024, compared to the
comparable three months last year.  The Display Systems division
increased by 50.9% for the year ended Feb. 29, 2024, compared to
last year and was up 220.1% for the quarter ended Feb. 29, 2024,
compared to the same three months last year.  The division sales
increased due to new customers for ruggedized products, there are
now three major products being produced and sold.  Sales of rugged
products exceeded over $4.0 million to one customer.  Steady sales
in specialty displays including sale to one customer of over $1.0
million.  The Company is currently developing additional new
products for the ruggedized display markets for which it already
has orders.  The Company’s AYON Cyber Security (ACS) division is
up 18.4% for the year ended Feb. 29, 2024, compared to fiscal year
ended Feb. 28, 2023, but decreased 15.1% for the three months ended
Feb. 29, 2024, compared to the same three months last year.  The
business relied on primarily service business with not much in
product sales.  Activity for products picked up in the fourth
quarter leading to a backlog of over $0.3 million at Feb. 29,
2024.

Gross margins

Consolidated gross margins increased by 98.1% for fiscal 2024.
Gross margin percentage to net sales were 36.0% for fiscal 2024
compared to 26.8% for fiscal 2023.  Overall gross margin dollars
increased by $1.5 million, $3.0 million versus $1.5 million the
prior fiscal year due to increased revenues and better margins.

VDC Display Systems (VDCDS) gross margin percentage was 35.1%
compared to 27.8% in the prior year and the gross margin dollars
were $2,666,000 compared to $1,401,000 for the year ended Feb. 29,
2024, compared to the year ended Feb. 28, 2023.  For the three
months ended Feb. 29, 2024, compared to the same period last year,
VDCDS gross margin percentage was 35.3% compared to 6.7%.  Gross
margin dollars were $894,000 compared to $53,000.

ACS gross margin percentage were 45.5% compared to 17.8% and the
gross margin dollars were $317,000 compared to $105,000 for the
year ended Feb. 29, 2024, compared to the year ended Feb. 28, 2023.
For the three months ended Feb. 29, 2024, compared to the same
period last year, ACS gross margin percentage were 22.3% compared
to 13.4% and gross margin dollars were $46,000 compared to
$33,000.

Operating expenses

Operating expenses as a percentage of sales decreased to 38.1% for
fiscal 2024 from 52.8% in fiscal 2023.  Operating expenses as a
percentage of sales were lower for fiscal 2024 when compared to
fiscal 2023 due to the increase in sales in fiscal 2024 while
holding operating expense relatively flat except for additional
selling expenses incurred while increasing the sales by 47.5%.
Actual administrative expenses decreased by $16 thousand.

The Company is working to reduce costs in all areas of the business
to bring its cost structure in line with the current size of the
business.  The Company has structured new commission agreements
with both inside and outside personnel which will reduce
commissions while not impacting sales.  The Company closed the
corporate headquarters in Georgia and has merged it into the
Florida location, which is saving considerable operating expenses.
The Company is expanding its product offerings, primarily in
ruggedized displays and in doing so, is adding costs strategically
to support those businesses.

Interest expense

Interest expense was $4 thousand in fiscal 2023 and $15,000 for
fiscal 2023 related to the Company's obligations.  The interest
expense is primarily from the financing lease on the TEMPEST
equipment for the cyber security business.  The equipment was paid
in full Dec. 1, 2023.
  
Other Income

In fiscal 2024, the Company received $238,000 in retention credit
income, $284,000 income on write off for accrued expense for prior
year deferred salary of the CEO, and $370,000 proceeds from the
sale of subsidiaries.  This was offset by $4,000 for cancelled loan
costs.

In fiscal 2023, the Company received $498,000 in proceeds from a
class action lawsuit, $2,000 on the sale of assets and $2,000 in
miscellaneous other.  Other expense netted against other income was
$31,000 for the payout of a lawsuit.

Income taxes

The Company had a net loss before taxes of approximately $0.1
million in fiscal 2024 and $2.0 million in fiscal 2023 which a full
valuation allowance was provided due to historical losses resulting
in an effective tax rate of 0%.

                          About Video Display

Headquartered in Cocoa, Florida, Video Display Corporation
manufactures and distributes a wide range of display devices,
encompassing, among others, industrial, military, medical, and
simulation display solutions.

Video Display reported a net loss of $2 million for the year ended
Feb. 28, 2023, compared to a net loss of $2.56 million for the year
ended Feb. 28, 2022. As of Feb. 28, 2023, the Company had $5.36
million in total assets, $5.64 million in total liabilities, and a
total shareholders' deficit of $279,000.

Peachtree Corners, Georgia-based Hancock Askew & Co., LLP, the
Company's auditor since 2017, issued a "going concern"
qualification in its report dated May 30, 2023, citing that the
Company has historically reported net losses or breakeven results
along with reporting low levels of working capital.  These
conditions raise substantial doubt about the Company's ability to
continue as a going concern.

"The ability of the Company to continue as a going concern is
dependent upon the success of management's plans to improve
revenues, the operational effectiveness of continuing operations,
the procurement of suitable financing, or a combination of these.
The uncertainty regarding the potential success of management's
plan creates substantial doubt about the ability of the Company to
continue as a going concern," Video Display said in its Quarterly
Report for the period ended Nov. 30, 2023.


VINDUSTRIALIST LLC: Sylvia Mayer Named Subchapter V Trustee
-----------------------------------------------------------
The U.S. Trustee for Region 7 appointed Sylvia Mayer, Esq., at S.
Mayer Law, PLLC as Subchapter V trustee for Vindustrialist, LLC.

Ms. Mayer will be paid an hourly fee of $450 for her services as
Subchapter V trustee and an hourly fee of $195 for paralegal
services. In addition, the Subchapter V trustee will receive
reimbursement for work-related expenses incurred.

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

The Subchapter V trustee can be reached at:

     Sylvia Mayer, Esq.
     S. Mayer Law, PLLC
     P.O. Box 6542
     Houston, TX 77265
     Telephone: (713) 893-0339
     Facsimile: (713) 661-3738
     Email: smayer@smayerlaw.com

                     About Vindustrialist LLC

Vindustrialist, LLC filed a petition under Chapter 11, Subchapter V
of the Bankruptcy Code (Bankr. S.D. Texas Case No. 24-32124) on May
6, 2024. The petition was filed pro se.


VITRO BIOPHARMA: Reports $3.12 Million Net Loss in Second Quarter
-----------------------------------------------------------------
Vitro Biopharma, Inc., filed with the Securities and Exchange
Commission its Quarterly Report on Form 10-Q reporting a net loss
available to common stockholders of $3.12 million on $572,937 of
total revenue for the three months ended April 30, 2024, compared
to a net loss available to common stockholders of $1.41 million on
$307,843 of total revenue for the three months ended April 30,
2023.

For the six months ended April 30, 2024, the Company reported a net
loss available to common stockholders of $7.69 million on $997,147
of total revenue, compared to a net loss available to common
stockholders of $2.60 million on $651,874 of total revenue for the
six months ended April 30, 2023.

As of April 30, 2024, the Company had $7.09 million in total
assets, $14.65 million in total liabilities, and a total
stockholders' deficit of $7.56 million.

"As reflected in our consolidated financial statements, we have an
accumulated deficit as of April 30, 2024 of $35.8 million.  We
incurred net losses of approximately $7.7 million and $5.4 million
during the six months ended April 30, 2024 and the year ended
October 31, 2023, respectively.  We used cash in operating
activities of $1.7 million and $1.6 million for the six months
ended April 30, 2024 and 2023, respectively.  We had a working
capital deficit of approximately $8.3 million as of April 30, 2024.
These factors raise substantial doubt about our ability to
continue as a going concern.

"We have commenced the execution of our long-range business plan
and efforts to generate additional revenue; however, our current
cash position is not sufficient to support our daily operations for
the next 12 months.  Our ability to continue as a going concern is
dependent upon our ability to raise additional funds through debt
or equity financings and our ability to further implement our
business plan and generate additional revenue."

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/793171/000149315224022030/form10-q.htm

                       About Vitro Biopharma, Inc.

Headquartered in Denver, Colorado, Vitro Biopharma, Inc. is an
innovative biotechnology company targeting autoimmune diseases and
inflammatory disorders, with an ancillary focus in the research
services and cosmeceutical fields.  With respect to its
regenerative medicine business, the Company is developing novel
cellular therapeutic candidates intended to address significant
unmet medical needs.  In the United States, the Company is
authorized to conduct two clinical trials under two FDA IND
applications to assess the safety and efficacy of AlloRx Stem Cell
therapy in PTHS and PASC, or Long COVID, and expects to commence
those trials in early 2024.  The Company generates revenue from its
other technologies through a number of other activities, including
through the sale of its stem cell products as well as
cosmeceuticals through InfiniVive MD, its wholly-owned subsidiary,
which helps to alleviate its capital expenses.

Houston, Texas-based MaloneBailey, LLP, the Company's auditor since
2020, issued a "going concern" qualification in its report dated
Jan. 29, 2024, citing that the Company has suffered recurring
losses from operations and has a net capital deficiency that raises
substantial doubt about its ability to continue as a going concern.


WAVEDANCER INC: Reports $673,950 Net Loss in Q1 2024
----------------------------------------------------
WaveDancer, Inc. filed with the U.S. Securities and Exchange
Commission its Quarterly Report on Form 10-Q reporting a net loss
of $673,950 on $1,915,372 of total revenue for the three months
ended March 31, 2024, compared to a net loss of $1,349,952 on
$2,160,123 of total revenue for the three months ended March 31,
2023.

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

                         About WaveDancer

WaveDancer, Inc. is in the business of developing and maintaining
information technology systems, modernizing client information
systems, and performing other IT-related professional services to
government and commercial organization. WaveDancer, based in
Fairfax, Va., has been servicing federal and commercial customers
since 1979.

As of March 31, 2024, the Company has $3,764,723 in total assets,
$2,056,203 in total liabilities, and total stockholders' equity of
$1,708,520.  As of December 31, 2023, the Company had $4,519,835 in
total assets, $2,251,145 in total liabilities, and $2,268,690 in
total stockholders' equity.

Tysons, Va.-based CohnReznick LLP, the Company's auditor since
2012, issued a "going concern" qualification in its report dated
March 20, 2024, citing that the Company has suffered recurring
losses from operations that raise substantial doubt about its
ability to continue as a going concern.


WAYNE CITY: Moody's Upgrades Issuer & GOLT Ratings to Ba2
---------------------------------------------------------
Moody's Ratings has upgraded the City of Wayne, MI's issuer rating
to Ba2 from B1 and its general obligation limited tax (GOLT) rating
to Ba2 from B2. The stable outlook has been removed. The city had
$12.3 million in debt outstanding as of June 30, 2023.

The ratings were upgraded because of the city's improved financial
position, partially supported by a court-imposed pension levy and
strong enterprise operations. The one-time revenue helped bolster
reserves while management made strides toward structurally
balancing operations. The stable outlook was removed because
Moody's does not assign outlooks to local governments with this
amount of debt.

RATINGS RATIONALE

The Ba2 issuer rating reflects the city's improved financial
position. Fiscal 2024 (year-end June 30) projections reflect a
modest surplus across governmental funds and the available fund
balance ratio will likely remain near 50% through fiscal 2025. The
city also benefits from ample additional liquidity in its
enterprise funds, somewhat offsetting its limited ability to raise
revenue to comfortably absorb rising expenditures. Leverage is
slightly elevated at 325% of operating revenue and is unlikely to
materially decline because it is primarily driven by the city's
unfunded pension liabilities. Additional rating considerations
include the city's relatively weak economic metrics, including
resident incomes which lag the nation, and the local economy's
elevated dependence on automotive manufacturing.

The Ba2 GOLT rating is the same as the Ba2 issuer rating because
the bonds are full faith and credit obligations of the city, backed
by its authority to levy property taxes within the state's
constitutional and statutory limitations.

RATING OUTLOOK

Moody's does not assign outlooks to local governments with this
amount of debt.

FACTORS THAT COULD LEAD TO AN UPGRADE OF THE RATINGS

-- Maintenance of available fund balance ratio near 50%, coupled
with a sustained ability to match recurring expenses with revenue

-- Improved economic metrics, including tax base growth that
boosts full value per capita closer to $80,000 or wage and
employment growth that increases the adjusted MHI ratio closer to
80%

-- Reduction of the long-term liabilities ratio to levels nearing
250%

FACTORS THAT COULD LEAD TO A DOWNGRADE OF THE RATINGS

-- Growth in the long-term liabilities ratio to levels nearing
400% or fixed-costs ratio in excess of 20%

-- Material tax base declines that reduce the full value per
capita below $50,000 or an adjusted MHI ratio below 65%

-- Inability to provide essential municipal services

LEGAL SECURITY

The city's outstanding GOLT bonds carry its full faith and credit
and pledge to levy ad valorem property taxes subject to statutory
and constitutional tax limitations.

PROFILE

The City of Wayne encompasses six square miles in Wayne County (A1
stable), roughly 20 miles west of the City of Detroit (Baa2
positive). It operates under a council-manager form of government
and provides municipal services to over 17,500 residents.

METHODOLOGY

The principal methodology used in these ratings was US Cities and
Counties Methodology published in November 2022.


WEITLUND CONSTRUCTION: Unsecureds Get $3K Per Month for 36 Months
-----------------------------------------------------------------
Weitlund Construction LLC, filed with the U.S. Bankruptcy Court for
the Middle District of Florida a Chapter 11 Plan under Subchapter V
dated May 13, 2024.

The Debtor was incorporated as a Florida Limited Liability Company
in 2008. In 2022 it had gross revenue of $21,077,200.00. In 2023
gross revenue decreased to $8,249,430.00.

By the beginning of 2024 revenue was almost non-existent. The low
amount of gross revenue in 2023 was the result of fear arising out
of the COVID epidemics and uncontrollable inflation for labor and
material. Most contracts with customers had no provisions to
increase prices due to increased costs for goods and labor.

This Plan will be funded primarily by cash contributions of its
managers, and from the profits from the completion of construction
contracts which have not been rejected.

The total monthly payment under the Plan will be $4,775.00. All
disposable monthly income of the Debtor will be disbursed to
creditors under the Plan. The Debtor proposes a 36 month plan.

Class 3 is comprised Non-Priority Unsecured Claims. Distributions
to this class shall commence on the effective date of the Plan.
This class shall be paid all of the excess disposable income after
all payments are made to allowed administrative claims in Class 1
and priority unsecured claims in Class 2. There are an estimated
$1,604,505.00 of claims in this class. This class shall be
disbursed $3,360.00 each month for 36 months.

The proposed distribution to Class 3 will increase or decrease
based on the amount of allowed administrative claims. This is an
impaired class.

Class 6 consists of all ownership and equity interests in the
Debtor entity. The Managers of the Debtor entity, Leamon G. Lunday
and Steven J. Weitlauf each hold a one half ownership and equity
interest. The rights of the Managers shall remain unaltered and
unchanged. This is an unimpaired class.

The Disclosure Statement demonstrates Debtor is dedicating all
disposable income to fund the Plan and unsecured creditors will
receive an amount exceeding the liquidated value of the bankruptcy
estate. Further, the disposable income is created from cash
infusions from the owners of the Debtors.

A full-text copy of the Subchapter V Plan dated May 13, 2024 is
available at https://urlcurt.com/u?l=0yEgjS from PacerMonitor.com
at no charge.

The Debtor's Counsel:

                  Richard A. Perry, Esq.
                  RICHARD A. PERRY P.A.
                  820 East Fort King Street
                  Ocala, FL 34471-2320
                  Tel: 352-732-2299
                  E-mail: richard@rapocala.com

                   About Weitlund Construction

Weitlund Construction, LLC owns 10 properties in Marion County,
Fla., having an aggregate value of $99,299. The company is based in
Ocala, Fla.

Weitlund filed a petition under Chapter 11, Subchapter V of the
Bankruptcy Code (Bankr. M.D. Fla. Case No. 24-00424) on February
12, 2024, with $99,299 in assets and $2,355,674 in liabilities.
Leamon G. Lunday, managing member, signed the petition.

Judge Jason A. Burgess oversees the case.

Richard A. Perry, Esq., at Richard A. Perry, P.A., is the Debtor's
legal counsel.


WELLPATH HOLDINGS: $110MM Bank Debt Trades at 47% Discount
----------------------------------------------------------
Participations in a syndicated loan under which Wellpath Holdings
Inc is a borrower were trading in the secondary market around 53.2
cents-on-the-dollar during the week ended Friday, May 31, 2024,
according to Bloomberg's Evaluated Pricing service data.

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

Wellpath Holdings, headquartered in Nashville, Tennessee, provides
medical, dental, and behavioral health services to patients in
local detention facilities, federal and state prisons and
behavioral healthcare facilities. Wellpath is privately owned by
H.I.G. Capital.  


WEWORK INC: Court Confirms Plan, Eyes Mid-June Chapter 11 Exit
--------------------------------------------------------------
WeWork Inc. on May 30 disclosed that its Plan of Reorganization has
been confirmed by the United States Bankruptcy Court for the
District of New Jersey, a final step in the Company's operational
and financial restructuring. The Company expects to emerge from
Chapter 11 in mid-June, following the completion of routine
administrative matters.

Nine months ago, WeWork commenced its restructuring to address its
high-cost, legacy lease portfolio and dramatically reduce its
corporate debt. During this period, the Company renegotiated
hundreds of office leases with its landlord partners and closely
collaborated with its largest creditors and other financial
stakeholders. As a result of these efforts, WeWork's approved Plan
of Reorganization positions the Company to deliver sustainable,
profitable growth, excellence in service delivery and innovation,
and an enhanced member experience.

"Due to the tireless efforts of our team, and the unwavering
loyalty of so many of our members, we have completed our Chapter 11
proceedings with success well beyond our initial expectations,"
said David Tolley, Chief Executive Officer. "In one of the largest
and most complex restructurings, we have achieved extraordinary
outcomes. Over the last year, we have also seen strong demand
across the WeWork system and increased our member net promoter
scores. Each of these achievements represents an exceptional
testament to our people, our brand and our industry-leading service
offerings."

A Comprehensive Operational and Financial Restructuring

Through the approved Plan, WeWork will:

   -- Eliminate more than $4 billion of prepetition debt, emerging
debt-free;

   -- Reduce total future rent expenses by approximately $12
billion or over 50%;

   -- End the substantial operating losses that characterized the
Company's years of hypergrowth and subsequent contraction;

   -- Secure $400 million of new equity capital to support
operating investments and future strategic growth; and

   -- Operate as a private company, owned by its prepetition
secured lenders.

Core Business Well Positioned to Support Members and Landlords as
they Navigate through Structural Changes

Modern companies and commercial office landlords continue to
navigate and adapt to evolving hybrid working patterns. WeWork is
positioned to capitalize on emerging industry tailwinds and help
these organizations thrive by delivering:

   -- Unmatched global scale: WeWork continues to be one of the
largest flexible office space providers, with a system-wide
portfolio of approximately 45 million square feet in approximately
600 locations in 37 countries and 120 cities around the world.

   -- Beautifully designed flexible workspaces with exceptional
hospitality: WeWork offers organizations of all sizes flexibility
across time, space, and cost. From intimate private offices to
expansive full floors, WeWork provides thoughtfully designed,
modern spaces, in-building amenities and hospitality, and a strong
community that supports global enterprises, small businesses, and
entrepreneurs.

   -- Cutting-Edge Technology Solutions: Underpinning each WeWork
location is its proprietary tech platform, driving seamless
integration of building technology and streamlined bookings.
Through WeWork Workplace, the Company's space management software,
organizations gain valuable and actionable insights into their
workplace utilization, empowering them to optimize their workplace
strategies.

"We have worked closely with the largest landlords around the world
and one thing is clear: they believe in the future of the flexible
office and they believe in the future of WeWork," added Peter
Greenspan, Global Head of Real Estate at WeWork. "As global office
demand continues to move toward flexible approaches, only WeWork
has the technology, community and data to support landlords in
creating truly outstanding offerings for modern organizations.
We're grateful to each and every landlord who came to the table to
collaborate with us over the past nine months, and we look forward
to building on our existing partnerships far into the future."

                        About WeWork Inc.

New York, NY-based WeWork Inc. is a global flexible workspace
provider, serving a membership base of businesses large and small
through its network of 779 Systemwide Locations, including 622
Consolidated Locations as of December 2022.

WeWork Inc. and its affiliates sought relief under Chapter 11 of
the Bankruptcy Code (Bankr. D.N.J. Case No. 23-19865) on Nov. 6,
2023. In its petition, WeWork Inc. reported $19 billion of
liabilities and $15 billion of assets.

The Debtors tapped Kirkland & Ellis LLP and Kirkland & Ellis\
International LLP, Cole Schotz PC, and Munger, Tolles & Olson LLP
as counsel; Alvarez & Marsal North America LLC and Province, LLC as
financial advisors; PJT Partners LP as investment banker; and
McManimon, Scotland & Baumann, LLC as local counsel. Softbank is
represented by Weil Gotshal & Manges LLP and Wollmuth Maher &
Deutsch LLP as legal counsel and Houlihan Lokey Capital as
financial advisor.

The Ad Hoc Group of First Lien and Second Lien Lenders is
represented by Davis Polk & Wardwell LLP (Eli Vonnegut, Elliot
Moskowitz, Natasha Tsiouris, Jonah Peppiatt) and Greenberg Traurig
LLP (Alan Brody) as legal counsel and Ducera Partners LLC as
financial advisor.




WHITE COLUMNS: Amends Plan to Resolve Ameris Bank Claim Issues
--------------------------------------------------------------
White Columns at Kingston, LLC, submitted a First Amended
Disclosure Statement regarding First Amended Plan of Reorganization
dated May 13, 2024.

The Debtor is a Georgia limited liability company that owns
approximately 11 acres of improved land located in Bartow County at
45 E Howard St., Kingston, Georgia (the "Property").

The Debtor has continued in possession of its assets, and no
trustee has been appointed in the case. The Debtor has worked
diligently since the Petition Date to comply with all of the
requirements of being a Debtor in Possession.

First, the Debtor entered into a lease with Holy Spirit Encounter,
Inc. an affiliated entity to generate rental income. The lease was
subject to Bankruptcy Court approval. The Court has approved the
lease with Holy Spirit Encounter, Inc. on an interim basis provided
it is modified from a one year term to a month to month lease and
with the understanding that the base rent has been increased to
$21,800 which is the amount of the Debtor's non default interest
only payment due to Ameris Bank each month.

Second, the Debtor entered into a lease with White Columns
Rehabilitation Services, LLC, an affiliated entity to general
additional rental income. The lease was subject to Bankruptcy Court
approval. The Court has approved the lease with White Columns
Rehabilitation Services, LLC on an interim basis provided it is
modified from a one year term to a month to month lease.

Third, the Debtor has agreed with the two tenants to increase the
White Columns Rehabilitation Services, LLC rent effective June 1,
2024 to the sum of $15,000 and to reduce the Holy Spirit Encounter,
Inc. rent effective June 1, 2024 to $15,000, both modifications
subject to approval of Bankruptcy Court approval by modification of
its interim order approving such leases.

Finally, the Debtor has reached an agreement with Ameris Bank,
regarding the treatment of that secured creditor's claim that
resolves Ameris Bank's objection to the Debtor's plan and
disclosure statement and will result Ameris Bank voting to accept
the Plan.

The Debtor retains the right after the Plan Effective Date to sell
the property to the Holy Spirit Encounter, Inc. if that entity can
obtain funding from one or more of the Christian development
foundations with sufficient funds to purchase the property and pay
a reasonable purchase price that includes, at a minimum, an amount
necessary to pay the secured indebtedness, priority ad valorem tax
claims, administrative expenses and all non-insider unsecured
creditor claims. The Debtor reserves all rights regarding its
efforts to satisfy the Ameris Bank secured claim, including,
without limitation, entertaining other offers to purchase the
property.

The plan provides for the payment in full of all secured, priority,
and general unsecured claims and retention of equity interests in
the Debtor.

Class 1 shall consist of the Allowed Secured Claim of Ameris Bank.
Ameris Bank holds an Allowed Secured Claim in the approximate
amount of $2,864,596.40, plus postPetition Date interest, fees,
costs, charges, and expenses, including, without limitation, all
attorneys' and other professional fees and expenses, appraisal
fees, and any other amounts that continue to accrue (collectively,
the "Indebtedness") under the Loan Documents (as defined in Ameris
Bank's Proof of Claim) with the Debtor. As security for its claim,
Ameris Bank holds a first priority lien on and security interest in
the Property. Ameris Bank shall retain its lien on the Property and
the lien shall be valid and fully enforceable to the same validity,
extent and priority as existed on the Petition Date until the Class
1 Claim is paid in full.

The Debtor shall pay the holders of Class 1 monthly payments of
$21,800 commencing on March 28, 2024, and such payments shall be
applied to the Indebtedness at Ameris Bank’s discretion (e.g.,
Ameris Bank may apportion the Monthly Payments amongst principal,
interest, fees, costs, charges, expenses, etc., at its
discretion).

Commencing on the first day of the first month after the Effective
Date and due on the first day of each month thereafter, Debtor
shall pay the Class 1 Claim in equal monthly installments of
$28,500 (the "Monthly Payments"), with a balloon payment for the
remaining Indebtedness due 18 months after the Effective Date
(together with the Monthly Payments, the "Plan Payments"). The
interest rate on the principal balance of the subject loan shall be
fixed at 9.75% per annum during this period. The Monthly Payments
will be applied to the Indebtedness at Ameris Bank's discretion.

Like in the prior iteration of the Plan, the Debtor has listed
twelve general unsecured claims, but four of them are held by
Insiders of the Debtor, whose claims are classified separately. The
Debtor proposes to pay General Unsecured Claims without post
petition interest in full on the six month anniversary of the
Effective Date.

The Property was appraised when the Ameris Bank loan was made in
2017 and at $4,300,000, Mr. Linder relied on that appraisal as well
as other analysis in determining the value of the Property as of
the Petition Date.

The cash distributions contemplated by the Plan shall be funded by
rental income and by cash generated from closing of the sale of its
Property.

A full-text copy of the First Amended Disclosure Statement dated
May 13, 2024 is available at https://urlcurt.com/u?l=3yXtHt from
PacerMonitor.com at no charge.

Attorneys for the Debtor:

       John Michael Levengood, Esq.
       LAW OFFICE OF J. MICHAEL LEVENGOOD, LLC
       150 S. Perry Street, Suite 208
       Lawrenceville, GA 30046
       Tel: (678) 765-1745
       Fax: (678) 606-5031
       E-mail: mlevengood@levengoodlaw.com

                  About White Columns at Kingston

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

White Columns at Kingston filed its voluntary petition for relief
under Chapter 11 of the Bankruptcy Code (Bankr. N.D. Ga. Case No.
23-41933) on Dec. 29, 2023.  The petition was signed by Thomas M.
Linder, Jr as member.  At the time of filing, the Debtor estimated
$1 million to $10 million in both assets and liabilities.

John Michael Levengood, Esq., at the LAW OFFICE OF J. MICHAEL
LEVENGOOD, LLC, is the Debtor's counsel.


WINDSOR TERRACE: No Patient Care Concern, 4th PCO Report Says
-------------------------------------------------------------
Jacob Nathan Rubin, the duly appointed patient care ombudsman,
filed with the U.S. Bankruptcy Court for the Central District of
California his fourth report regarding the health care facilities
operated by Windsor Terrace Healthcare, LLC and its affiliates.

The report consists of the PCO's in-depth evaluation of the
healthcare facilities' adherence to, and compliance with, the
applicable medical standard of patient care as defined by the
Institute of Medicine (IOM) (Medicare & Lohr), during the
bankruptcy proceedings.

The PCO reviewed and discussed previous report findings with
administration Stockton facility. The number of transfers increased
this review cycle. Administration explained that several of the
patients with chronic medical problems are transferred to the
hospital for elective procedures thus increasing the reported
monthly transfers. No physical plant issues.

The PCO reviewed and discussed previous report findings with
administration in Hayward facility. Risk management reports were
reviewed with administration. The facility administration
instituted a "skin sweeping" initiative after the last review
cycle. The incidence of skin injuries increased secondary to the
sensitivity of monitoring and reporting.

In his report, the PCO noted that hospital transfers decreased this
review cycle in Monterey facility. The administration attributes a
robust staff education program to the reduction in hospital
transfers. Risk management reports were reviewed with
administration. The facility reviewed the timing of falls.
Administrators determined that most of the falls occurred during
shift change. The administration is working on protocols to monitor
patients during shift change.

The PCO stated that Pleasant Hill facility reported a higher number
of sub-acute and Kaiser patients that relate to an increase in the
number of hospital transfers. Risk management reports were reviewed
with administration. Skin injuries increased this review cycle.
Administration is monitoring for any trends. No physical plant
issues.

The PCO observed psychotropic medication prescriptions are
significantly reduced related to ongoing education and monitoring
in Sacramento. Hospital transfer logs were reviewed with the
Director of Nursing. The number of hospital transfers was slightly
higher than last review cycle. DON referenced a small COVID and RSV
outbreak. No physical plant issues.

Mr. Rubin found that the companies are meeting the standard of
care. The PCO will continue to monitor the companies.

A copy of the PCO report is available for free at
https://urlcurt.com/u?l=Ff28Bd from PacerMonitor.com.

                 About Windsor Terrace Healthcare

Windsor Terrace Healthcare LLC and its affiliates own and operate
16 skilled nursing facilities throughout the State of California,
which provide 24-hour, 7-days-a-week and 365-days-a-year care to
patients who reside at those facilities. Windsor Terrace Healthcare
et al. also own and operate an assisted living facility (which is
Windsor Court Assisted Living, LLC), one home health care center
(which is S&F Home Health Opco I, LLC), and one hospice care center
(which is S&F Hospice Opco I, LLC).  They do not own any of the
real property upon which the facilities are located.

Windsor Terrace Healthcare LLC and several affiliated entities
sought protection under Chapter 11 of the U.S. Bankruptcy Code
(Bankr. C.D. Calif. Lead Case No. 23-11200) on August 23, 2023. In
the petition signed by Avrohom Tress, manager, Windsor Terrace
Healthcare disclosed up to $10 million in both assets and
liabilities.

Windsor Sacramento Estates, LLC and Windsor Hayward Estates, LLC
filed for Chapter 11 on September 29, 2023.

Judge Victoria S. Kaufman oversees the cases.

Ron Bender, Esq., Monica Y. Kim, Esq., and Juliet Y. Oh, Esq., at
Levene, Neale, Bender, Yoo and Golubchik, LLP represent the Debtors
as bankruptcy attorneys.  Stretto, Inc. is the Debtors' claims,
noticing and solicitation agent.

Jacob Nathan Rubin is the patient care ombudsman appointed in the
Debtors' cases.


WW INTERNATIONAL: $945MM Bank Debt Trades at 54% Discount
---------------------------------------------------------
Participations in a syndicated loan under which WW International
Inc is a borrower were trading in the secondary market around 46.5
cents-on-the-dollar during the week ended Friday, May 31, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $945 million Term loan facility is scheduled to mature on April
13, 2028.  The amount is fully drawn and outstanding.

WW International Inc., formerly weight watchers international
Inc., is a global company headquartered in the US that offers
weight
loss.



YELLOW CORP: Paul Hastings & Saul Ewing Advise Ad Hoc Group
-----------------------------------------------------------
The law firms of Paul Hastings LLP and Saul Ewing LLP filed a
verified statement pursuant to Rule 2019 of the Federal Rules of
Bankruptcy Procedure to disclose that in the Chapter 11 cases of
Yellow Corporation and affiliates, the firms represent the Ad Hoc
Group of equity holders.

The members of the Ad Hoc Group are either the beneficial holders
of, or the investment advisors or managers to, funds and/or
accounts that hold disclosable economic interests in relation to
the Debtors.

Counsel represents only the Ad Hoc Group and does not represent or
purport to represent any persons or entities other than the Ad Hoc
Group in connection with the Chapter 11 Cases. In addition, as of
the date of this Verified Statement, the Ad Hoc Group, both
collectively and through its individual members, does not represent
or purport to represent any other persons or entities in connection
with the Chapter 11 Cases.

The Ad Hoc Group's address and the nature and amount of disclosable
economic interests held in relation to the Debtors as of May 31,
2024 are:

1. Conversant Capital LLC on behalf of its managed funds
   25 Deforest Avenue
   3rd Floor
   Summit, NJ 07901
   * 2,999,000 shares of common stock

2. Carronade Capital Management, LP on behalf of its managed funds
   17 Old Kings Highway South
   Suite 140
   Darien, CT 06820
   * 1,677,874 shares of common stock

Counsel to the Ad Hoc Group of Equity Holders:

     Lucian Murley, Esq.
     SAUL EWING LLP
     1201 North Market Street
     Suite 2300
     Wilmington, DE 19801
     Telephone: (302) 421-6800
     Email: luke.murley@saul.com

     Jayme T. Goldstein, Esq.
     Daniel A. Fliman, Esq.
     Gabriel E. Sasson, Esq.
     PAUL HASTINGS LLP
     200 Park Avenue
     New York, New York 10166
     Telephone: (212) 318-6000
     Facsimile: (212) 319-4090
     Email: jaymegoldstein@paulhastings.com
            danfliman@paulhastings.com
            gabesasson@paulhastings.com

                    About Yellow Corporation

Yellow Corporation -- http://www.myyellow.com/-- operates
logistics and less-than-truckload (LTL) networks in North America,
providing customers with regional, national, and international
shipping services throughout. Yellow's principal office is in
Nashville, Tenn., and is the holding company for a portfolio of LTL
brands including Holland, New Penn, Reddaway, and YRC Freight, as
well as the logistics company Yellow Logistics.

Yellow Corporation and 23 affiliates concurrently filed voluntary
petitions for relief under Chapter 11 of the Bankruptcy Code
(Bankr. D. Del. Lead Case No. 23-11069) on August 6, 2023, before
the Hon. Craig T. Goldblatt.  As of March 31, 2023, Yellow
Corporation had $2,152,200,000 in total assets against
$2,588,800,000 in total liabilities.  The petitions were signed by
Matthew A. Doheny as chief restructuring officer.

The Debtors tapped Kirkland & Ellis, LLP as restructuring counsel;
Pachulski Stang Ziehl & Jones, LLP as Delaware local counsel;
Kasowitz, Benson and Torres, LLP as special litigation counsel;
Goodmans, LLP as special Canadian counsel; Ducera Partners, LLC, as
investment banker; and Alvarez and Marsal as financial advisor.
Epiq Bankruptcy Solutions is the claims and noticing agent.

Milbank LLP serves as counsel to certain investment funds and
accounts managed by affiliates of Apollo Capital Management, L.P.
while White & Case, LLP and Arnold & Porter Kaye Scholer, LLP serve
as counsels to Beal Bank USA and the U.S. Department of the
Treasury, respectively.

On Aug. 16, 2023, the U.S. Trustee for Region 3 appointed an
official committee of unsecured creditors in the Chapter 11 cases.
The committee tapped Akin Gump Strauss Hauer & Feld, LLP and
Benesch, Friedlander, Coplan & Aronoff, LLP as counsels; Miller
Buckfire as investment banker; and Huron Consulting Services, LLC,
as financial advisor.


YS GARMENTS: $259.3MM Bank Debt Trades at 19% Discount
------------------------------------------------------
Participations in a syndicated loan under which YS Garments Inc is
a borrower were trading in the secondary market around 81.1
cents-on-the-dollar during the week ended Friday, May 31, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $259.3 million Term loan facility is scheduled to mature on
August 10, 2026.  About $249.7 million of the loan is withdrawn and
outstanding.

Headquartered in Gardena, California, YS Garments dba Next Level
Apparel designs and provides branded active wear to the fashion
basic segment of the US wholesale wearables promotional products
industry.


YZ ENTERPRISE: Case Summary & 20 Largest Unsecured Creditors
------------------------------------------------------------
Debtor: YZ Enterprise Inc.
        1930 Indian Wood Circle
        Maumee, OH 43537

Business Description: The Debtor is a food manufacturer
                      specializing in bites, cookies, and
                      toastees.

Chapter 11 Petition Date: May 31, 2024

Court: United States Bankruptcy Court
       Northern District of Ohio

Case No.: 24-31033

Judge: Hon. John P. Gustafson

Debtor's Counsel: Eric Neuman, Esq.
                  DILLER AND RICE, LLC
                  124 East Main Street
                  Van Wert, OH 45891
                  Tel: 419-238-5025
                  Fax: 419-238-4705
                  E-mail: Steven@drlawllc.com;
                          Kim@drlawllc.com;
                          Eric@drlawllc.com

Total Assets: $811,199

Total Liabilities: $3,738,187

The petition was signed by Tamar Markham as CEO.

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/ZLWRVAQ/YZ_Enterprise_Inc__ohnbke-24-31033__0001.0.pdf?mcid=tGE4TAMA


ZACHRY HOLDINGS: Clark Hill Files Rule 2019 Statement
-----------------------------------------------------
The law firm of Clark Hill PLC filed a verified statement pursuant
to Rule 2019 of the Federal Rules of Bankruptcy Procedure to
disclose that in the Chapter 11 cases of Zachry Holdings, Inc., and
affiliates, the firm represents the following parties in interest:

1. Flowserve Us Inc.
2. Maxim Crane Works, Inc.
3. System One Holdings, LLC
4. Hayden & Company
5. HF Sinclair Corporation and its affiliates and subsidiaries

The entities are each a party in interest and/or a creditor of the
Debtors. Clark Hill represents each of these clients individually
and they do not constitute a committee of any kind.

The Entities' nature and amount of disclosable economic interests
held in relation to the Debtors are:

1. Flowserve Us Inc.
   Unsecured Creditor (Vendor)
   * $2,500,000

2. Maxim Crane Works, Inc.
   Unsecured Creditor (Vendor)

3. System One Holdings, LLC
   Unsecured Creditor (Vendor)
   * $4,698,507.39

4. Hayden & Company
   Unsecured Creditor (Vendor)

5. HF Sinclair Corporation and its affiliates and subsidiaries
   Interested Party

The law firm can be reached at:

     Robert P. Franke, Esq.
     Andrew G. Edson, Esq.
     Audrey L. Hornisher, Esq.
     CLARK HILL PLC
     901 Main Street, Suite 6000
     Dallas, Texas 75202
     (214) 651-4300
     (214) 651-4330 (facsimile)
     Email: bfranke@clarkhill.com
            aedson@clarkhill.com
            ahornisher@clarkhill.com

                     About Zachry Holdings

Zachry Holdings, Inc., is the engineering, construction,
maintenance, turnaround and fabrication services offshoot of the
storied family-owned business that began as H.B. Zachry Company one
hundred years ago.  The other offshoot, Zachry Construction, has
operated separately from Zachry Industrial since the two businesses
branched off from their common roots in 2008.  None of the entities
affiliated with Zachry Construction are Debtors in these chapter 11
cases. The Zachry Group provides engineering and construction
services to clients in the energy, chemicals, power, manufacturing,
and industrial sectors across North America.

The Debtors sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Tex. Lead Case No. 24-90377) on may
21, 2024, with $1 billion to $10 billion in assets and liabilities.
James R. Old, general counsel, signed the petitions.

Judge Marvin Isgur presides over the case.

The Debtors tapped White & Case LLP as general bankruptcy counsel;
Susman Godfrey L.L.P. and Hicks Thomas, LLP as special litigation
counsel; and Kurtzman Carson Consultants as notice & claims agent.


ZACHRY HOLDINGS: Crady Jewett Advises Glesby Marks & Victory Air
----------------------------------------------------------------
The law firm of Crady Jewett McCulley & Houren LLP filed a verified
statement pursuant to Rule 2019 of the Federal Rules of Bankruptcy
Procedure to disclose that in the Chapter 11 cases of Zachry
Holdings, Inc., and affiliates, the firm represents Glesby Marks,
Ltd. and Victory Air & Equipment, LLC.

Each of the entities holds a claim against the Debtor for services
and/or materials furnished to such Debtor.

Crady Jewett McCulley & Houren LLP does not own a claim or interest
in the Debtors or the Debtors’ estates. None of the claims have
been assigned subsequent to the commencement of this case, and none
have been solicited for purchase by Crady, Jewett & McCulley LLP.
At this time, Crady Jewett McCulley & Houren LLP has no engagement
letter with any of these entities.

Crady Jewett McCulley & Houren LLP does not believe that its
representation of the interest of the entities will create a
conflict between, or be adverse to, the interests of any of these
parties. Crady Jewett McCulley & Houren LLP is not representing a
committee. Each of the creditors listed has consented to multiple
representation by Crady Jewett McCulley & Houren, LLP.

The Creditors' address and nature of claim in relation to the
Debtors are:

1. Glesby Marks, Ltd. – creditor of J.V. Industrial Companies,
LLC and Madison Industrial Services
   Team, Ltd.
   c/o Shelley B. Marmon
   2727 Allen Parkway, Suite 1700
   Houston, Texas 77019

2. Victory Air & Equipment, LLC – creditor of Zachry Industrial,
Inc.
   c/o Shelley B. Marmon
   2727 Allen Parkway, Suite 1700
   Houston, Texas 77019

Attorneys for Glesby Marks and Victory Air:

     CRADY JEWETT McCULLEY & HOUREN LLP
     Shelley Bush Marmon, Esq.
     Megan T. Rose, Esq.
     2727 Allen Parkway, Suite 1700
     Houston, Texas 77019-2125
     Telephone: (713) 739-7007
     Facsimile: (713) 739-8403
     Email: smarmon@cjmhlaw.com
     Email: mrose@cjmhlaw.com

                     About Zachry Holdings

Zachry Holdings, Inc., is the engineering, construction,
maintenance, turnaround and fabrication services offshoot of the
storied family-owned business that began as H.B. Zachry Company one
hundred years ago.  The other offshoot, Zachry Construction, has
operated separately from Zachry Industrial since the two businesses
branched off from their common roots in 2008.  None of the entities
affiliated with Zachry Construction are Debtors in these chapter 11
cases. The Zachry Group provides engineering and construction
services to clients in the energy, chemicals, power, manufacturing,
and industrial sectors across North America.

The Debtors sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Tex. Lead Case No. 24-90377) on May
21, 2024, with $1 billion to $10 billion in assets and liabilities.
James R. Old, general counsel, signed the petitions.

Judge Marvin Isgur presides over the case.

The Debtors tapped White & Case LLP as general bankruptcy counsel;
Susman Godfrey L.L.P. and Hicks Thomas, LLP as special litigation
counsel; and Kurtzman Carson Consultants as notice & claims agent.


ZEUUS INC: Incurs $162K Net Loss in Second Quarter
--------------------------------------------------
Zeuus, Inc. filed with the Securities and Exchange Commission its
Quarterly Report on Form 10-Q reporting a net loss of $161,733 for
the three months ended March 31, 2024, compared to a net loss of
$169,713 for the three months ended March 31, 2023.

For the six months ended March 31, 2024, the Company reported a net
loss of $451,083, compared to a net loss of $343,485 for the same
period in 2023.

As of March 31, 2024, the Company had $1.01 million in total
assets, $2.54 million in total liabilities, and a total
stockholders' deficit of $1.53 million.

The Company has an accumulated deficit at March 31, 2024 of
$2,524,672, had a net loss of $451,083 and $277,347 of cash used in
operations for the six months ended March 31, 2024.

Zeuus said, "We have not attained profitable operations and are
dependent upon obtaining financing to pursue any extensive
activities.  For these reasons, our auditors stated in their report
on our audited financial statements that they have substantial
doubt that we will be able to continue as a going concern without
further financing.

"The Company has not yet established an ongoing source of revenues
sufficient to cover its operating costs for the next fiscal year
and allow it to continue as a going concern.  The ability of the
Company to continue as a going concern is dependent on the Company
obtaining adequate capital to fund operating losses until it
becomes profitable."

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/1687926/000149315224021908/form10-q.htm

                          About Zeuus, Inc.

Zeuus, Inc. is a data centric company with business activities
focused three main areas: ZEUUS Data Centers, ZEUUS Energy, and
ZEUUS Cyber Security.  By combining the power of its three
divisions, ZEUUS can deliver cost-effective sustainable solutions
with ongoing growth.  The Company believes that it has strong
economic prospects by the following dynamics of the data storage,
green energy generation and cyber security.

Spokane, Washington-based Fruci & Associates II, PLLC, the
Company's auditor since 2023, issued a "going concern"
qualification in its report dated Jan. 16, 2024, citing that the
Company has an accumulated deficit, net losses, and negative cash
flows from operations.  These factors, among others, raise
substantial doubt about the Company's ability to continue as a
going concern.


[] Amit Trehan Joins Cahill Gordon's Bankruptcy Practice
--------------------------------------------------------
Amit Trehan has joined Cahill Gordon & Reindel LLP as a partner in
New York, strengthening its Bankruptcy & Restructuring practice.

Mr. Trehan's practice will focus on representing a broad range of
clients including financial institutions, hedge funds, direct
lenders, corporate clients, ad hoc groups, and derivative
counterparties, among others. He joins Cahill from Barclays, where
he most recently served as a principal in special asset management,
overseeing a portfolio of distressed credits across numerous
industries and financial products including leveraged finance,
structured finance, asset-based lending, bilateral lending,
commercial real estate, and derivatives.

"Having spent the last dozen years in two different leading roles
for one of the world's most impressive financial institutions, Amit
brings to Cahill extensive experience managing distressed credits.
His remarkable deal list includes managing exposure for one of the
largest bankruptcy cases and the largest DIP financing since the
pandemic, and the largest liability management transaction to
date," said Joel Moss, Co-Chair of Cahill's Bankruptcy &
Restructuring practice.

"Barclays regularly tapped Amit for the bank's highest profile and
most complex transactions in the restructuring space," said Adam
Dworkin, Executive Committee member and Co-Chair of Cahill's
Corporate group. "The challenges he tackled there with such success
will serve as a powerful foundation as he guides Cahill's clients
through their bankruptcy and restructuring deals."

"We are very excited to welcome Amit to the team, and view his
arrival as further evidence of our commitment to a growth strategy
that enhances our capabilities in areas closely aligned with
Cahill's top-tier practices, including leveraged finance and
capital markets," said Herb Washer, Chair of Cahill's Executive
Committee.

Mr. Trehan is the second lateral partner to enter Cahill's
bankruptcy practice in thirteen months, following Joel Moss, who
joined as a Co-Chair in March 2023.

"Cahill is rightly recognized as a market leader in leveraged
finance, due to both their market share as well as the quality of
their work," said Mr. Trehan. "Expanding its already robust and
complementary restructuring practice is a logical step. I'm excited
to be joining this outstanding team and harnessing the
multi-disciplinary strengths of the firm."

Prior to Barclays, Mr. Trehan routinely represented large
commercial and investment banks as creditors in the largest, most
complex chapter 11 cases and other distressed situations.

He received his J.D. from University of Michigan Law School, and
his B.A. from Brown University.

                About Cahill Gordon & Reindel LLP

Cahill Gordon & Reindel LLP is a New York-based international law
firm with offices in New York, Washington, D.C. and London. The
firm is prominent in the practice areas of capital markets and
banking & finance.



[] Chad Salsbery Joins HKA's FACD Practice in Chicago as Partner
----------------------------------------------------------------
HKA, a leading global consultancy in risk mitigation, dispute
resolution, expert witness, and litigation support services, on May
14 disclosed that Chad Salsbery has joined the firm's Forensic
Accounting and Commercial Damages (FACD) practice as a Partner
based in Chicago, IL.

Mr. Salsbery will assist in expanding the firm's Intellectual
Property practice. He has over 25 years of experience in matters
related to commercial damages, financial valuations, bankruptcy,
insurance claims, government contracts, and construction claims. He
has analyzed and addressed claims for lost profits, price erosion,
business interruptions, lost earnings, reasonable royalties, unjust
enrichment, increased costs, and diminution of business value
across a wide variety of industries.

Mr. Salsbery has extensive testimony and alternative dispute
resolution experience. He has been identified as an expert witness
in civil proceedings in many venues, including United States
District Courts, state courts, the American Arbitration
Association, and the Singapore International Arbitration Centre. He
has also presented damages analyses to the members of the
Department of Justice in mediation and other settlement
discussions.

"We are excited to reunite with Chad as he brings with him over two
decades of experience quantifying damages and performing economic
analyses across multiple service lines and industries," said Paul
Meyer, Partner, Joint Forensic Accounting & Commercial Damages
Lead, Americas, and Global Intellectual Property Lead. "He is a
valuable addition to the Americas FACD team. Chad is well known
amongst many of his new HKA colleagues from his previous legacy
firm experience, and we look forward to his immediate impact and
contributions to our growing FACD practice."

Prior to joining HKA, Mr. Salsbery was managing director of B.
Riley Advisory Services and a vice president at TM Financial
Forensics, which was acquired by HKA in 2022. He earned his
Bachelor of Science in finance, real estate, and insurance from
Indiana University, is a Certified Valuation Analyst (CVA), and is
a member of the National Association of Certified Valuators and
Analysts (NACVA).

HKA's Forensic Accounting and Commercial Damages (FACD) experts
have extensive experience advising clients on the accounting,
economic, and financial impacts of complex matters. Our experts
serve clients by analyzing issues related to various disputes,
including breach of contract, intellectual property (IP),
shareholder, mergers, and acquisitions. Additionally, we undertake
fraud, forensic, and regulatory investigations.

HKA's IP consultants and experts work worldwide to value
intangibles in most industries -- from high technology to
education, healthcare to e-commerce, and transport and consumer
goods. We are experienced in analyzing the multitude of issues
required to assess IP damages, such as apportionment of profits,
manufacturing and sales capacity, available alternatives, customer
demand, company and product profitability, competition, cost
savings, and enhanced earnings related to licensing IP. Our IP
experts have evaluated and determined reasonable royalties for a
broad range of products and industries, reviewing and analyzing
thousands of license agreements.

                            About HKA

HKA is a global consultancy in risk mitigation and commercial
dispute resolution, providing expert, claims and advisory
services.



[] David Zolot Joins Tiger Capital Group as Managing Director
-------------------------------------------------------------
David Zolot, a high-impact investment professional who brings
nearly 25 years of experience in corporate, IP and consumer-brand
strategy, has joined Tiger Capital Group as Managing Director,
Brand Strategies.

A veteran of the consumer branded space, Zolot has served in senior
executive roles at brand management firms Iconix Brands, Saban
Brands, and most recently as a Principal at New York-based
Neuberger Berman, where he focused on their Marquee Brands
investment strategy. In this latter role, Zolot led a deal team
that completed and integrated 10 new brand acquisitions and
strategic investments, scaling Marquee from an early-stage startup
to a global brand management firm generating retail equivalent
sales in excess of $3 billion annually.

At Tiger, Zolot heads a new business initiative focused on
creative, value-enhancing opportunities to the growing roster of
consumer-facing brands served by the company's finance, valuation
and advisory services divisions. His role also includes business
development across all divisions.

"Tiger's IP deal flow continues to expand and evolve, and we are
investing in and working with more consumer-facing brands that
boast strong growth and M&A potential," noted Tiger Capital Group
Chief Operating Officer Michael McGrail. "David's impressive
professional network and mastery of brand and IP valuation,
management and monetization, as well as M&A execution, will benefit
every facet of our business. We're thrilled to welcome David to the
Tiger team."

A University of Michigan Bachelor of Business Administration
graduate, Zolot started his career at New York-based Peter J.
Solomon Company, where he executed M&A, financing and restructuring
transactions for the former Lehman Brothers chairman's eponymous,
boutique investment banking firm.

The New York native has closed over a hundred debt, equity and
capital markets transactions approaching $5 billion in aggregate
consideration over the course of his career, including highly
complex deals involving bankruptcies, corporate carveouts,
cross-border negotiations and transitions from public to private
ownership.

As Zolot sees it, there is a meaningful opportunity for Tiger to
invest in or otherwise monetize brands that come in through, or are
able to utilize, Tiger's existing platform. "I'm excited to
leverage my network and experience to drive revenue across Tiger's
organization, with a focus on executing creative, value-enhancing
deals for consumer brands. I look forward to working closely with
the talented team at Tiger Capital Group to lead this new
initiative and to help expand the services and solutions offered to
our clients."

                 About Tiger Capital Group, LLC

Tiger Capital Group provides asset valuation, advisory, capital and
disposition services to a broad range of retail, wholesale, and
industrial clients. With over 50 years of experience and
significant financial backing, Tiger offers a uniquely nimble
combination of expertise, innovation and financial resources to
drive results. Tiger's seasoned professionals help clients identify
the underlying value of assets, monitor asset risk factors and,
when needed, provide capital or convert assets to capital quickly
and decisively. Tiger maintains domestic offices in New York, Los
Angeles, Boston, Chicago, Houston and Toronto.



[] Jamie Chronister Joins Calvetti Ferguson as Managing Director
----------------------------------------------------------------
Calvetti Ferguson, a Top 200 accounting firm, welcomes a new
advisory managing director to its advisory practice, elevating its
turnaround, bankruptcy, and restructuring services.

Jamie Chronister brings a wealth of experience to the firm, with
over 25 years of providing turnaround, bankruptcy and
restructuring, and advisory support to clients. He specializes in
serving clients across diverse industries, such as manufacturing,
healthcare, energy, and technology.

Mr. Chronister has been involved in dozens of complex turnaround
and bankruptcy cases. He has also testified in court on various
bankruptcy matters as a chief restructuring officer and financial
advisor. His in-depth knowledge, derived from his experiences,
allows him to provide tailored solutions that address the unique
challenges facing distressed businesses in today's dynamic
marketplace. In 2023, Jamie earned the Turnaround Management
Association Small Company Turnaround/Transaction of the Year
award.

"Joining Calvetti Ferguson is an incredible opportunity to leverage
my turnaround, bankruptcy, and restructuring expertise to drive
impactful client results, further contributing to the firm's growth
and success in Dallas and beyond," states Jamie Chronister,
advisory managing director at Calvetti Ferguson. "Today, businesses
are still battling inflation and high interest rates. Joining a
leading middle market CPA and advisory firm like Calvetti Ferguson
allows me to provide a full suite of personalized financial
services for companies facing these economic pressures."

Adding Mr. Chronister to the firm solidifies Calvetti Ferguson's
commitment to providing unparalleled expertise and support to
clients navigating complex financial challenges in North Texas.

"We are so excited to have Jamie bring his years of turnaround and
bankruptcy experience to Calvetti Ferguson. Jamie's extensive
professional experience and leadership style will continue to grow
the well-established culture of excellence within Calvetti
Ferguson," says Chin Yu, advisory partner in charge at Calvetti
Ferguson.

Calvetti Ferguson's advisory practice has grown exponentially since
its establishment in 2015 and continues to expand to better serve
clients. Calvetti Ferguson proudly welcomes Jamie as a key leader
in this ongoing growth. His expertise will be crucial in advancing
Calvetti Ferguson's mission to provide exceptional financial
services and value-added experiences for its clients.

"Joining Calvetti Ferguson is an incredible opportunity to leverage
my turnaround, bankruptcy, and restructuring expertise to drive
impactful client results, further contributing to the firm's growth
and success in Dallas and beyond," states Jamie Chronister,
advisory managing director at Calvetti Ferguson. "Today, businesses
are still battling inflation and high interest rates. Joining a
leading middle market CPA and advisory firm like Calvetti Ferguson
allows me to provide a full suite of personalized financial
services for companies facing these economic pressures."

Adding Mr. Chronister to the firm solidifies Calvetti Ferguson's
commitment to providing unparalleled expertise and support to
clients navigating complex financial challenges in North Texas.

"We are so excited to have Jamie bring his years of turnaround and
bankruptcy experience to Calvetti Ferguson. Jamie's extensive
professional experience and leadership style will continue to grow
the well-established culture of excellence within Calvetti
Ferguson," says Chin Yu, advisory partner in charge at Calvetti
Ferguson.

Calvetti Ferguson's advisory practice has grown exponentially since
its establishment in 2015 and continues to expand to better serve
clients. Calvetti Ferguson proudly welcomes Mr. Chronister as a key
leader in this ongoing growth. His expertise will be crucial in
advancing Calvetti Ferguson's mission to provide exceptional
financial services and value-added experiences for its clients.

                     About Calvetti Ferguson

Calvetti Ferguson is a nationally recognized CPA and advisory firm
serving companies across the United States. The firm provides
assurance, tax, advisory, accounting, risk advisory, and technology
advisory services to middle-market businesses, family offices, and
private equity firms.



[] South Carolina Single-Family Home Portfolio Put Up for Sale
--------------------------------------------------------------
Iron Horse Auction Co. and Great Neck Realty Co. of NC are
marketing a portfolio of single-family residential properties
located in and around the Lancaster, S.C., less than an hour from
Charlotte.

The portfolio consists of 26 homes of which 13 are complete and
remaining 13 are nearly complete. The homes range in size from
approx. 1,300 sq. ft. to approx. 2,500 square feet and consist
primarily of 3 - 4 bedrooms and 2 - 3 bathrooms.

The sale will be managed by Will Lilly & Rob Tramantano, who can be
contacted at Will@ironhorseauction.com or
rtramantano@greatneckrealtyco.com.

"This is an extraordinary opportunity for investors to obtain a
portfolio of newly built infill units located in a growing market,"
according to Will Lilly of Iron Horse Auction Co. "Investors should
have no trouble at all renting or reselling these units given the
anticipated price points and desirable locations," added Lilly.

For further information about the properties included in the sale,
go to:
https://www.ironhorseauction.com/auction/arborconstruction-72112/details
or call: 800-997-2248.

For inspections, please contact:

Will Lilly +1-704-985-9300 or

     will@ironhorseauction.com
     Iron Horse Auction Company, Inc. 174 Airport Road
     Rockingham, NC 28379
     910-997-2248
     www.ironhorseauction.com

Rob Tramantano +1-516-902-9568 or

     rtramantano@greatneckrealtyco.com
     Great Neck Realty Company
     1500 W. Main Street
     PO Box 609
     Carrboro, NC 27510



[^] BOND PRICING: For the Week from May 27 to 31, 2024
------------------------------------------------------

  Company                    Ticker  Coupon Bid Price    Maturity
  -------                    ------  ------ ---------    --------
2U Inc                       TWOU     2.250    54.601    5/1/2025
99 Cents Only Stores LLC     NDN      7.500     5.000   1/15/2026
99 Cents Only Stores LLC     NDN      7.500     5.425   1/15/2026
99 Cents Only Stores LLC     NDN      7.500     5.425   1/15/2026
Acorda Therapeutics Inc      ACOR     6.000    56.606   12/1/2024
Allen Media LLC / Allen
  Media Co-Issuer Inc        ALNMED  10.500    45.491   2/15/2028
American Airlines
  2016-2 Class B
  Pass Through Trust         AAL      4.375    97.309   6/15/2024
American Airlines
  2016-2 Class B
  Pass Through Trust         AAL      4.375    97.309   6/15/2024
Amyris Inc                   AMRS     1.500     3.500  11/15/2026
Anagram Holdings
  LLC/Anagram
  International Inc          AIIAHL  10.000     1.250   8/15/2026
Anagram Holdings
  LLC/Anagram
  International Inc          AIIAHL  10.000     1.250   8/15/2026
Anagram Holdings
  LLC/Anagram
  International Inc          AIIAHL  10.000     1.250   8/15/2026
At Home Group Inc            HOME     7.125    28.311   7/15/2029
At Home Group Inc            HOME     7.125    28.311   7/15/2029
Audacy Capital Corp          CBSR     6.750     3.875   3/31/2029
Audacy Capital Corp          CBSR     6.750     3.375   3/31/2029
Audacy Capital Corp          CBSR     6.500     3.875    5/1/2027
BPZ Resources Inc            BPZR     6.500     3.017    3/1/2049
Beasley Mezzanine
  Holdings LLC               BBGI     8.625    59.735    2/1/2026
Beasley Mezzanine
  Holdings LLC               BBGI     8.625    60.699    2/1/2026
Biora Therapeutics Inc       BIOR     7.250    58.346   12/1/2025
CommScope Inc                COMM     8.250    46.226    3/1/2027
CommScope Inc                COMM     8.250    45.423    3/1/2027
CommScope Technologies LLC   COMM     5.000    42.815   3/15/2027
CommScope Technologies LLC   COMM     5.000    42.688   3/15/2027
Curo Group Holdings Corp     CURO     7.500    23.000    8/1/2028
Curo Group Holdings Corp     CURO     7.500     4.000    8/1/2028
Curo Group Holdings Corp     CURO     7.500     4.501    8/1/2028
Cutera Inc                   CUTR     2.250    34.916   3/15/2026
Cutera Inc                   CUTR     2.250    19.500    6/1/2028
Cutera Inc                   CUTR     4.000    18.433    6/1/2029
DIRECTV Holdings
  LLC / DIRECTV
  Financing Co Inc           DTV      6.350    15.638   3/15/2040
Danimer Scientific Inc       DNMR     3.250    17.000  12/15/2026
Diamond Sports Group
  LLC / Diamond
  Sports Finance Co          DSPORT   5.375     1.900   8/15/2026
Diamond Sports Group
  LLC / Diamond
  Sports Finance Co          DSPORT   6.625     1.875   8/15/2027
Diamond Sports Group
  LLC / Diamond
  Sports Finance Co          DSPORT   5.375     3.000   8/15/2026
Diamond Sports Group
  LLC / Diamond
  Sports Finance Co          DSPORT   5.375     1.954   8/15/2026
Diamond Sports Group
  LLC / Diamond
  Sports Finance Co          DSPORT   5.375     2.300   8/15/2026
Diamond Sports Group
  LLC / Diamond
  Sports Finance Co          DSPORT   5.375     1.954   8/15/2026
Diamond Sports Group
  LLC / Diamond
  Sports Finance Co          DSPORT   6.625     1.865   8/15/2027
Endo Finance LLC /
  Endo Finco Inc             ENDP     5.375     5.000   1/15/2023
Endo Finance LLC /
  Endo Finco Inc             ENDP     5.375     5.000   1/15/2023
Energy Conversion Devices    ENER     3.000     0.762   6/15/2013
Enviva Partners LP /
  Enviva Partners
  Finance Corp               EVA      6.500    42.111   1/15/2026
Enviva Partners LP /
  Enviva Partners
  Finance Corp               EVA      6.500    45.000   1/15/2026
Exela Intermediate LLC /
  Exela Finance Inc          EXLINT  11.500    29.000   7/15/2026
Exela Intermediate LLC /
  Exela Finance Inc          EXLINT  11.500    21.518   7/15/2026
Federal Farm Credit
  Banks Funding Corp         FFCB     0.330    97.114    6/3/2024
Federal Home Loan Banks      FHLB     0.375    97.089    6/3/2024
Federal Home Loan Banks      FHLB     0.350    99.293    6/7/2024
Federal Home Loan Banks      FHLB     0.440    93.975   6/19/2024
Federal Home Loan Banks      FHLB     0.400    99.288    6/7/2024
Federal Home Loan Banks      FHLB     0.475    92.962   8/19/2024
Federal Home Loan
  Mortgage Corp              FHLMC    3.050    99.321    6/7/2024
Federal Home Loan
  Mortgage Corp              FHLMC    5.270    97.568   6/11/2024
Federal Home Loan
  Mortgage Corp              FHLMC    5.200    88.333   8/23/2024
Federal Home Loan
  Mortgage Corp              FHLMC    2.755    99.714    6/6/2024
Federal Home Loan
  Mortgage Corp              FHLMC    3.000    82.067   6/28/2024
First Republic Bank/CA       FRCB     4.375     4.625    8/1/2046
First Republic Bank/CA       FRCB     4.625     4.500   2/13/2047
Fisker Inc                   FSRN     2.500     0.010   9/15/2026
GNC Holdings Inc             GNC      1.500     0.833   8/15/2020
Goodman Networks Inc         GOODNT   8.000     5.000   5/11/2022
Goodman Networks Inc         GOODNT   8.000     1.000   5/31/2022
H-Food Holdings
  LLC / Hearthside
  Finance Co Inc             HEFOSO   8.500     5.250    6/1/2026
H-Food Holdings
  LLC / Hearthside
  Finance Co Inc             HEFOSO   8.500     7.641    6/1/2026
Hallmark Financial
  Services Inc               HALL     6.250    14.329   8/15/2029
Homer City Generation LP     HOMCTY   8.734    38.750   10/1/2026
Hughes Satellite Systems     SATS     6.625    39.708    8/1/2026
Hughes Satellite Systems     SATS     6.625    40.771    8/1/2026
Hughes Satellite Systems     SATS     6.625    40.771    8/1/2026
Huntington National
  Bank/The                   HBAN     4.125    97.250    7/2/2029
Inseego Corp                 INSG     3.250    46.000    5/1/2025
Invacare Corp                IVC      4.250     1.002   3/15/2026
Invitae Corp                 NVTA     2.000    87.500    9/1/2024
JPMorgan Chase Bank NA       JPM      2.000    87.143   9/10/2031
Karyopharm Therapeutics      KPTI     3.000    64.500  10/15/2025
Kohl's Corp                  KSS     10.750   103.170   5/15/2025
Ligado Networks LLC          NEWLSQ  15.500    15.000   11/1/2023
Ligado Networks LLC          NEWLSQ  15.500    14.625   11/1/2023
Ligado Networks LLC          NEWLSQ  17.500     3.000    5/1/2024
Lightning eMotors Inc        ZEVY     7.500     1.788   5/15/2024
Lumen Technologies Inc       LUMN     4.500    29.222   1/15/2029
Lumen Technologies Inc       LUMN     4.500    28.876   1/15/2029
Luminar Technologies Inc     LAZR     1.250    34.418  12/15/2026
MBIA Insurance Corp          MBI     16.850     5.250   1/15/2033
MBIA Insurance Corp          MBI     16.850     4.931   1/15/2033
Macy's Retail Holdings LLC   M        6.900    89.164   1/15/2032
Mashantucket Western
  Pequot Tribe               MASHTU   7.350    50.000    7/1/2026
Midland States Bancorp Inc   MSBI     5.000    89.934   9/30/2029
Millennium Escrow Corp       CFIELD   6.625    49.806    8/1/2026
Millennium Escrow Corp       CFIELD   6.625    53.057    8/1/2026
Morgan Stanley               MS       4.153    98.875    6/7/2024
Morgan Stanley               MS       1.800    75.738   8/27/2036
NanoString Technologies      NSTG     2.625    74.997    3/1/2025
Office Properties
  Income Trust               OPI      4.500    77.058    2/1/2025
Photo Holdings Merger Sub    SFLY     8.500    47.328   10/1/2026
Photo Holdings Merger Sub    SFLY     8.500    47.328   10/1/2026
Polar US Borrower
  LLC / Schenectady
  International Group Inc    SIGRP    6.750    27.750   5/15/2026
Polar US Borrower
  LLC / Schenectady
  International Group Inc    SIGRP    6.750    26.000   5/15/2026
Qwest Capital Funding Inc    QWECOM   6.875    36.346   7/15/2028
Qwest Capital Funding Inc    QWECOM   7.750    27.808   2/15/2031
Rackspace Technology
  Global Inc                 RAX      5.375    26.269   12/1/2028
Rackspace Technology
  Global Inc                 RAX      3.500    30.000   2/15/2028
Rackspace Technology
  Global Inc                 RAX      3.500    29.127   2/15/2028
Rackspace Technology
  Global Inc                 RAX      5.375    26.503   12/1/2028
Renco Metals Inc             RENCO   11.500    24.875    7/1/2003
Rite Aid Corp                RAD      7.700     2.625   2/15/2027
Rite Aid Corp                RAD      6.875     4.967  12/15/2028
Rite Aid Corp                RAD      6.875     4.967  12/15/2028
Rite Aid Corp                RAD      7.500    48.304    7/1/2025
Rite Aid Corp                RAD      8.000    49.938  11/15/2026
Rite Aid Corp                RAD      8.000    49.519  11/15/2026
Rite Aid Corp                RAD      7.500    58.500    7/1/2025
RumbleON Inc                 RMBL     6.750    60.596    1/1/2025
SVB Financial Group          SIVB     4.700     1.212        N/A
SVB Financial Group          SIVB     3.500    67.000   1/29/2025
SVB Financial Group          SIVB     4.100     1.500        N/A
SVB Financial Group          SIVB     4.000     1.500        N/A
SVB Financial Group          SIVB     4.250     1.688        N/A
Shift Technologies Inc       SFT      4.750     0.380   5/15/2026
Spanish Broadcasting
  System Inc                 SBSAA    9.750    48.250    3/1/2026
Spanish Broadcasting
  System Inc                 SBSAA    9.750    48.327    3/1/2026
Spirit Airlines Inc          SAVE     4.750    73.000   5/15/2025
Spirit Airlines Inc          SAVE     1.000    51.422   5/15/2026
TerraVia Holdings Inc        TVIA     5.000     4.644   10/1/2019
Tricida Inc                  TCDA     3.500     9.000   5/15/2027
Veritone Inc                 VERI     1.750    36.750  11/15/2026
Virgin Galactic Holdings     SPCE     2.500    31.500    2/1/2027
Voyager Aviation Holdings    VAHLLC   8.500    15.639    5/9/2026
Voyager Aviation Holdings    VAHLLC   8.500    15.639    5/9/2026
Voyager Aviation Holdings    VAHLLC   8.500    15.639    5/9/2026
WeWork Cos US LLC            WEWORK  15.000     4.000   8/15/2027
WeWork Cos US LLC            WEWORK  11.000     1.000   8/15/2027
WeWork Cos US LLC            WEWORK  12.000     1.228   8/15/2027
WeWork Cos US LLC            WEWORK  15.000     4.000   8/15/2027
WeWork Cos US LLC            WEWORK  11.000     1.000   8/15/2027
Wesco Aircraft Holdings      WAIR    13.125     2.468  11/15/2027
Wesco Aircraft Holdings      WAIR     9.000    11.866  11/15/2026
Wesco Aircraft Holdings      WAIR     9.000    11.866  11/15/2026
Wesco Aircraft Holdings      WAIR    13.125     2.468  11/15/2027
Wheel Pros Inc               WHLPRO   6.500    21.579   5/15/2029
Wheel Pros Inc               WHLPRO   6.500    21.579   5/15/2029
fuboTV Inc                   FUBO     3.250    56.500   2/15/2026
iHeartCommunications Inc     IHRT     8.375    36.015    5/1/2027


                            *********

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.
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Each Tuesday edition of the TCR contains a list of companies with
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share in public markets.  At first glance, this list may look like
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than a balance sheet solvency test.

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includes links to freely downloadable images of these small-dollar
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Each Friday's edition of the TCR includes a review about a book of
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Monthly Operating Reports are summarized in every Saturday edition
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The Sunday TCR delivers securitization rating news from the week
then-ending.

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Point your Web browser to http://TCRresources.bankrupt.com/and use
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                            *********

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
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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.

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                   *** End of Transmission ***