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

              Wednesday, September 25, 2024, Vol. 28, No. 268

                            Headlines

4221-ASSOCIATES AZ: Unsecured Creditors Unimpaired in Plan
A-AG MIDCO: S&P Assigns 'B' Credit Ratings, Outlook Stable
ACPRODUCTS: Blackstone L & S Marks $1.6MM Loan at 15% off
ACPRODUCTS: Blackstone Senior Marks $2.06MM Loan at 15% off
ADVANCE AUTO: Egan-Jones Hikes Senior Unsecured Ratings to BB+

AFRITEX VENTURES: Case Summary & 20 Largest Unsecured Creditors
AMC ENGINEERING: Unsecureds Will Get 100% of Claims in Plan
AMERICAN TIRE: $1BB Bank Debt Trades at 37% Discount
ARAX HOLDINGS: Delays Filing of July 31 Quarterly Report
ASGN INC: S&P Raises Issuer Credit Rating to 'BB+', Outlook Stable

ASMC LLC: Case Summary & Two Unsecured Creditors
ASP BLADE: Blackstone Fund Marks $229,095 Loan at 24% off
ASP BLADE: Blackstone Senior Marks $232,402 Loan at 24% off
ASP LS ACQUISITION: $1.38BB Bank Debt Trades at 35% Discount
ASP LS ACQUISITION: 15% Off for Blackstone Senior's $482,595 Loan

ASP LS ACQUISITION: Blackstone L & S Marks $422,763 Loan at 15% off
ASTROTECH CORP: Incurs $11.7 Million Net Loss in FY Ended June 30
AT HOME GROUP: $600MM Bank Debt Trades at 60% Discount
ATI INC: S&P Affirms 'BB-' Rating Senior Unsecured Notes
ATLAS CC: Blackstone L & S Marks $1.2MM Loan at 26% off

ATLAS CC: Blackstone L & S Marks $262,746 Loan at 26% off
ATLAS CC: Blackstone Senior Marks $1.3MM Loan at 26% Off
ATLAS CC: Blackstone Senior Marks $270,032 Loan at 26% Off
ATLAS PURCHASER: $128MM Bank Debt Trades at 85% Discount
AVENTIV TECHNOLOGIES: $1.03BB Bank Debt Trades at 26% Discount

AVILA ENERGY: Files for Restructuring Under Bankruptcy Act
AVRICORE HEALTH: Posts $222,559 Net Profit in Fiscal Q2
BAPTIST CHURCH: Hires William E. Jamison & Associates as Counsel
BELDEN INC: Egan-Jones Retains BB- Senior Unsecured Ratings
BIO-KEY INTERNATIONAL: Grosses $1.9 Million From Warrants Exercise

BKDJ INVESTMENT: Seeks to Hire Patrick J Gros CPA as Accountant
BKDJ INVESTMENT: Unsecureds Will Get 100% of Claims in Plan
BLUEBIRD BIO: Ernst & Young Raises Going Concern Doubt
BLUEBIRD BIO: Swings to $69.8 Million Net Loss in Q1 2024
BRAD'S RAW: Case Summary & 20 Largest Unsecured Creditors

BRIGANTI ENTERPRISE: Court OKs Deal on Cash Collateral Use
BRINK'S CO: Egan-Jones Retains B+ Senior Unsecured Ratings
BURGERFI INTERNATIONAL: Oct. 7 Final Hearing on TREW DIP Loan
BURGESS BIOPOWER: Plan Exclusivity Period Extended to December 9
CAPSTONE GREEN: Swings to $24.2 Million Net Income in Q3 2023

CENTRAL SQUARE: Hires Keller Williams Realty as Real Estate Broker
CHAMPIONS ONCOLOGY: Reports $1.3 Million Net Income in Q1 2024
CHESAPEAKE ENERGY: Egan-Jones Retains BB+ Senior Unsecured Ratings
COFFEE HOLDING: Reports 19% Increase in Q3 2024 Net Sales
COMTECH TELECOM: Inks Indemnification Agreements With Execs

CONCORDIA ANESTHESIOLOGY: Hires Wright Law as Bankruptcy Counsel
CONN'S INC: Kean Miller Updates List of Badcock Dealers
CONN'S INC: Seeks to Hire Okin Adams Bartlett as Special Counsel
CROWN EQUIPMENT: S&P Assigns 'BB-' ICR, Outlook Stable
D AND J'S HASH: Fine-Tunes Plan Documents

DANA INC: Egan-Jones Retains BB- Senior Unsecured Ratings
DEEP GREEN: Net Loss Narrowed to $32,020 in Fiscal Q2
DIGITAL ALLY: Cancels Special Meeting Due to Lack of Quorum
DIGITAL MEDIA: $225MM Bank Debt Trades at 97% Discount
DIGITAL MEDIA: Ropes & Gray Represents Ad Hoc Group

DIOCESE OF SYRACUSE: Woods & Elsaesser Revise Rule 2019 Statement
DIRIGO GLOBAL: Gets OK to Hire Keenan Auction as Auctioneer
DISCOVERY INSURANCE: A.M. Best Cuts Issuer Rating to BB(Fair)
DPL INC: S&P Alters Outlook to Positive, Affirms 'BB' LT ICR
DWJC HOLDINGS: Unsecureds Will Get 20% of Claims over 60 Months

DYNASTY ACQUISITION: S&P Upgrades ICR to 'B' on EBITDA Expansion
ECO ROOF: Case Summary & 20 Largest Unsecured Creditors
EL DORADO GAS: Grosses $797,727 From Online Auction of Property
EL DORADO SENIOR: Unsecureds to Get $5K per Quarter for 3 Years
EMERGENT BIOSOLUTIONS: Issues 1.1 Million Shares to Lenders

EMMAUS LIFE: Posts $4.3 Million Net Loss in Q1 2024
EMMAUS LIFE: Reports $2.2 Million Net Loss in Fiscal Q2
ENPRO INC: Egan-Jones Retains BB+ Senior Unsecured Ratings
EPIC COMPANIES: Seeks Court Permission to Use Cash Collateral
FACILITIES MANAGEMENT: Taps Facilities Management as Legal Counsel

FAIRFIELD SENTRY: UBS Jersey Must Face Adversary Case
FAYESON INC: Seeks to Hire Fennemore Craig as Bankruptcy Counsel
FIRST HEALTH: Seeks Court Approval to Use Cash Collateral
FLOWER TURBINES: Incurs $1.5MM Net Loss for Period Ended June 30
FOCUS UNIVERSAL: Transfers Listing to Nasdaq Capital Market

FORD MOTOR: Egan-Jones Retains B+ Senior Unsecured Ratings
FREE SPEECH: DOJ Challenges Trustee's Sales Efforts
FTX TRADING: Gellert, Moskowitz & Boies Revise Rule 2019 Statement
FULCRUM BIOENERGY: Gets OK to Hire Kurtzman Carson as Claims Agent
GALAXY US: Blackstone L & S Marks $3.1MM Loan at 18% off

GALAXY US: Blackstone L & S Marks $861,341 Loan at 18% off
GAUCHO GROUP: Expects $1.6MM Savings From Corporate Restructuring
GENWORTH FINANCIAL: Egan-Jones Retains BB- Sr. Unsecured Ratings
GLATFERER CORP: Egan-Jones Lowers Senior Unsecured Ratings to B-
GLITZ OF ATLANTA: Seeks to Hire Paul Reece Marr as Attorney

GOL LINHAS: Cleary Gottlieb Updates List of Secured Noteholders
GOLDEN STATE: S&P Assigns 'B' Issuer Credit Rating, Outlook Stable
GOODYEAR TIRE: Egan-Jones Retains BB- Senior Unsecured Ratings
GREENWICH INVESTMENT: Disposable Income to Fund Plan
GROUNDFLOOR FINANCE: Financial Strain Raises Going Concern Doubt

GSE GLOBAL: Voluntary Chapter 11 Case Summary
GUARDIAN ELDER: Committee Taps Province LLC as Financial Advisor
HASBRO INC: Egan-Jones Retains BB Senior Unsecured Ratings
HAWAIIAN HOLDINGS: Completes Merger With Alaska Air Group
HEALTHIER CHOICES: Completes Spin-Off of Subsidiary Healthy Choice

HEXCEL CORP: Egan-Jones Retains BB+ Senior Unsecured Ratings
HEYWOOD HEALTHCARE: Unsecureds to Get Liquidating Trust Interests
HIGH PLAINS: Seeks Court Approval to Extend Cash Collateral Use
HOLZHAUER MOTORS: Seeks Court Approval to Use Cash Collateral
HUDSON PACIFIC: S&P Downgrades ICR to 'BB-' on Elevated Leverage

HYPERION UTS: Seeks Court Approval to Use Cash Collateral
IBIO INC: Incurs $24.91 Million Net Loss in FY Ended June 30
ICAP ENTERPRISES: Unsecureds Will Get 1% to 34% of Claims in Plan
ILUMIVU INC: Seeks Court Approval to Use Cash Collateral
INDRA HOLDINGS: $50MM Bank Debt Trades at 47% Discount

INFINERA CORP: Egan-Jones Retains CC Senior Unsecured Ratings
INFINERA CORP: Waiting Period Under HSR Act Expires
INSEEGO CORP: Sells Telematics Biz For $52 Million in Cash
INSPIREMD INC: Seeking U.S. Regulatory Approval of CGuard
IVANTI SOFTWARE: Blackstone L & S Marks $240,682 Loan at 21% off

IVANTI SOFTWARE: Blackstone L & S Marks $476, 866 Loan at 34% off
J&A TRUCKING: Gets Interim OK to Use Cash Collateral
JAMIESON CAPEX: Case Summary & Eight Unsecured Creditors
JOE'S DRAIN: Hires Amethyst Financial Services as Tax Preparer
JOHNSON ENTERPRISES: Hires Johnson Enterprises & Clark as Attorney

JOHNSON ENTERPRISES: Hires Quick Bookkeeper as Accountant
JOHNSON ENTERPRISES: Seeks to Hire Repocast as Auctioneer
KEHE DISTRIBUTORS: S&P Alters Outlook to Negative, Affirms 'B+' ICR
KINGFISH HOLDING: Financial Strain Raises Going Concern Doubt
KWIKCLICK INC: Sells $500,000 in Unregistered Securities

L.O.F. INC: Seeks to Extend Plan Exclusivity to Dec. 9
LA PKWY 2: Seeks to Hire Patrick J Gros CPA as Accountant
LAKE RANCH: Case Summary & 15 Unsecured Creditors
LEAFBUYER TECHNOLOGIES: Incurs $172K Net Loss in Third Quarter
LERETA LLC: Blackstone L & S Marks $452,826 Loan at 25% off

LINCOLN NATIONAL: Egan-Jones Retains BB+ Senior Unsecured Ratings
LLT MANAGEMENT: Attorneys to Oppose J&J's Third Bankruptcy Attempt
LLT MANAGEMENT: Red River Talc Files Ch. 11 to Resolve Claims
LUMIO HOLDINGS: Hires Houlihan Lokey Capital as Investment Banker
LUMIO HOLDINGS: Hires Morris Nichols Arsht as Bankruptcy Counsel

LUMIO HOLDINGS: Hires Stretto Inc as Administrative Advisor
LV OPPORTUNITY: Seeks to Hire Hunter Parker as Bankruptcy Counsel
MAGENTA BUYER: Blackstone L & S Marks $1.5MM Loan at 44% off
MANNING LAND: Taps Shulman Bastian Friedman as Bankruptcy Counsel
MARQUIE GROUP: Swings to $165,456 Net Loss in FY Ended May 31

MATIV HOLDINGS: S&P Rates New $400MM Senior Unsecured Notes 'B-'
MATTEL INC: Egan-Jones Retains BB+ Senior Unsecured Ratings
MATTHEWS INTERNATIONAL: S&P Affirms 'BB-' ICR, Outlook Negative
MAWSON INFRASTRUCTURE: Announces Operational Update for August 2024
MEDICAL SOLUTIONS: Blackstone L & S Marks $1.2MM Loan at 26% off

MEXCALITO TACO-BAR: To Shut Down Biz, Has Final OK to Use Cash
MICHAEL'S INC: Seeks Court Permission to Use Cash Collateral
MISTY MOON: Case Summary & 20 Largest Unsecured Creditors
MLN US HOLDCO: 91% Markdown for Blackstone L & S's $699,130 Loan
MONTE JOHNSTON: Seeks Court Permission to Use Cash Collateral

MRSC CO ASPEN: Hires Allen Vellone Wolf Helfrich as Counsel
NAKED JUICE: $1.82BB Bank Debt Trades at 20% Discount
NAKED JUICE: $450MM Bank Debt Trades at 38% Discount
NATURALSHRIMP INC: Court Appoints Amplio Turnaround as Receiver
NEWELL BRANDS: Egan-Jones Retains B+ Senior Unsecured Ratings

NEWPARK RESOURCES: Egan-Jones Hikes Senior Unsecured Ratings to B
NEXTTRIP INC: Receives Noncompliance Notice From Nasdaq
NGUYEN RAINBOW: Amends Plan to Include Houston RS & SBA Claims Pay
NORTHPOINT DEVELOPMENT: Hits Chapter 11 Bankruptcy Protection
NORTHPOINT DEVELOPMENT: Seeks Court Approval to Use Cash Collateral

NUVO GROUP: Hires Intrepid Investment as Investment Banker
NUVO GROUP: Hires James S. Feltman of Teneo Capital as CRO
NUVO GROUP: Seeks to Hire Epiq Corporate as Administrative Advisor
NUVO GROUP: Seeks to Hire Hughes Hubbard & Reed as Attorney
NUVO GROUP: Taps Meitar as Israeli Special Corporate Counsel

NUVO GROUP: Taps Morris Nichols as Delaware Bankruptcy Co-Counsel
NUZEE INC: Signs Endorsement Agreement With Five Sports Champions
OCEANEERING INTL: Egan-Jones Hikes Senior Unsecured Ratings to B+
ORYX MIDSTREAM: S&P Alters Outlook to Stable, Affirms 'BB-' ICR
OUTFRONT MEDIA: Egan-Jones Retains CCC Senior Unsecured Ratings

PAD SILVERTHORNE: Unsecureds Will Get 2% of Claims in Plan
PATHWAY VET: Blackstone Fund Marks $1.2MM Loan at 21% off
PAVMED INC: Steps Up Efforts to Regain Nasdaq Compliance
PBF ENERGY: Egan-Jones Retains BB Senior Unsecured Ratings
PEBBLEBROOK HOTEL: S&P Assigns 'B' ICR, Outlook Stable

PENCEL INC: Monique Almy Named Subchapter V Trustee
PERSPECTIVES INC: Seeks to Sell Minn. Property to VVRM for $2.3MM
PG&E CORP: Egan-Jones Retains BB- Senior Unsecured Ratings
PJP ENTERPRISES: Case Summary & 20 Largest Unsecured Creditors
PREDICTIVE ONCOLOGY: Falls Short of Nasdaq Minimum Bid Price Rule

PRESTO AUTOMATION: Terminates CSPAs With Triton
PRETIUM PKG: $350MM Bank Debt Trades at 55% Discount
QUEST BORROWER: Blackstone L & S Marks $1.5MM Loan at 25% off
QUEST SOFTWARE: $2.81BB Bank Debt Trades at 31% Discount
QUEST SOFTWARE: $765MM Bank Debt Trades at 62% Discount

RADIATE HOLDCO: Blackstone L & S Marks $1.1MM Loan at 19% off
RECOM LLC: Seeks Court Nod to Sell Personal Property to BL Pallet
REDSTONE HOLDCO 2: $450MM Bank Debt Trades at 33% Discount
REMARKABLE HEALTHCARE: Available Cash & Earnings to Fund Plan
REPUBLIC FIRST: Seeks to Hire Barack Ferrazzano as Special Counsel

RETSEL CORP: Kicks Off Subchapter V Bankruptcy Proceeding
RETSEL CORP: Seeks Court Permission to Use Cash Collateral
RISE MANAGEMENT: Taps Pipes Miles Beckman as Special Counsel
SANDVINE CORP: $400MM Bank Debt Trades at 83% Discount
SBA COMMUNICATIONS: Egan-Jones Retains B+ Senior Unsecured Ratings

SDS COLCON: Files Amendment to Disclosure Statement
SEAGATE TECHNOLOGY: Egan-Jones Hikes Sr. Unsecured Ratings to B+
SEDONA VINEYARDS: Case Summary & Four Unsecured Creditors
SHORTER TRANSPORT: Kathleen DiSanto Named Subchapter V Trustee
SILAC INSURANCE: A.M. Best Cuts Fin. Strength Rating to B(Fair)

SINCLAIR TELEVISION: $750MM Bank Debt Trades at 29% Discount
SIX FLAGS: Egan-Jones Retains B- Senior Unsecured Ratings
SOUTHWEST AIRLINES: Egan-Jones Retains BB Senior Unsecured Ratings
SRAX INC: TAAD LLP Raises Going Concern Doubt
STREAMLINE HEALTH: Incurs $2.8 Million Net Loss in Fiscal Q2

SUNPOWER CORP: Court Approves $45M Asset Sale to Complete Solar
TACORA RESOURCES: Completes CCAA Sale, Secures $250MM for Growth
TAMPA BAY PLUMBERS: Creditors to Get Proceeds From Liquidation
TBMV LLC: Scott Rever of Genova Burns Named Subchapter V Trustee
TERADATA CORP: Egan-Jones Retains BB+ Senior Unsecured Ratings

TRONOX LIMITED: Egan-Jones Retains B+ Senior Unsecured Ratings
TUPPERWARE BRANDS: Lenders Seek Foreclosure
TWILLEY & SON WOOD: Sec. 341(a) Meeting of Creditors on Oct. 9
TWILLEY AND SON: Hires Marshall A. Entelisano, PC as Attorney
UAL CORP: Egan-Jones Hikes Senior Unsecured Ratings to B-

UNITED AIRLINES: Egan-Jones Retains BB- Senior Unsecured Ratings
UNITED SITE: Blackstone Fund Marks $1.06MM Loan at 33% off
UNITED SITE: Blackstone L & S Marks $3.1MM Loan at 26% off
UNITED SITE: Blackstone L & S Marks $943,279 Loan at 26% off
URBAN CHESTNUT: Hires Desai Law Firm LLC as Bankruptcy Counsel

US LIGHTING: Appoints Joseph Matozzo as CEO
VERTEX ENERGY: Case Summary & 30 Largest Unsecured Creditors
VERTEX ENERGY: Files Chapter 11 Bankruptcy With $80M Financing
VILLAGE OAKS: Unsecureds to Get $1,250 per Quarter for 3 Years
VUZIX CORP: Closes $10M Offering Under Quanta Purchase Agreement

WALNUT HILLS-GREENVILLE: Seeks Court Nod to Use Cash Collateral
WAYFAIR LLC: S&P Assigns 'B+' Issuer Credit Rating, Outlook Stable
WELLPATH HOLDINGS: $110MM Bank Debt Trades at 55% Discount
WESCO AIRCRAFT: October 7 Chapter 11 Plan Confirmation Hearing Set
WHITE COLUMNS: Seeks Court OK to Sell Assets to Evoraa for $4.95MM

WILDFIRE INTERMEDIATE: S&P Assigns 'B' ICR, Outlook Stable
WINDSTREAM HOLDINGS: S&P Rates New Senior Secured Term Loan B 'B-'
WOODFIELD RD: Seeks to Hire Richard B. Rosenblatt PC as Counsel
WORKINGLIVE TECHNOLOGIES: Fine-Tunes Plan Documents
WP NEWCO: $1.01BB Bank Debt Trades at 47% Discount

WRENA LLC: Files for Chapter 11 Bankruptcy, Seeks Asset Sale
WYNN RESORTS: Extends Loans and Revolving Commitments to 2027
ZION OIL: Lee Russell Elected as Class II Director to Fill Vacancy
[*] Distressed Investing Conference: Early Bird Discount 'Til Oct 1

                            *********

4221-ASSOCIATES AZ: Unsecured Creditors Unimpaired in Plan
----------------------------------------------------------
4221-Associates, AZ, LLC, filed with the U.S. Bankruptcy Court for
the District of Arizona a Disclosure Statement concerning Plan of
Reorganization dated August 21, 2024.

This is a Plan of Reorganization which contemplates refinancing the
first position lien to fund a restructuring of the Debtor's
financial obligations.

The Property is known as the SLS Hotel Development at 4221 N.
Scottsdale Rd., Scottsdale, AZ 85251. The SLS Scottsdale Hotel
began with a vision in 2016 to transform a prime location into a
luxurious hotel destination. The project was spearheaded by DESCO
Arizona LLC.

Looking ahead, the SLS Scottsdale Hotel is poised for an exciting
future. The development aims to open by Q2 to Q3 2026, providing a
luxury hospitality experience in the heart of Scottsdale. The
project's value, currently appraised at $37.6 million, is expected
to grow as construction progresses and the hotel nears completion.
Future value estimates range just shy of $300 million and the total
cost to construct the project is now estimated around $170
million.

Class 3 consists of General Unsecured Claims. The holder of an
Allowed General Unsecured Claim shall retain all of its rights
under the documents which give rise to its claim. Class 3 is
unimpaired by the Plan.

Class 4 consists of parties who (1) are creditors of DESCO AZ; and
(2) have agreed to provide the second-position financing in the
aggregate amount of $4,900,000.00 as part of the Revere
Transaction. Class 4 will be entitled to the same rights and
remedies of holders of Class 3, and will be subordinate in
preference to Class 3, but senior in preference to Class 5. Class 4
is unimpaired by the Plan.

Class 5 consists of Equity Interest Holders. The holder of any
Equity Interest in the Debtor shall retain its interests in the
Debtor, subject to full and complete payment to the holders of
Class 2, 3 and 4 claims.

The proceeds from the liquidation of various assets and claims will
be the source of recovery to creditors. The monies will be
disbursed by a Plan Agent. The proposed Plan Agent is Mr. Dave
Slattery, Sr.

A full-text copy of the Disclosure Statement dated August 21, 2024
is available at https://urlcurt.com/u?l=UXpXlY from
PacerMonitor.com at no charge.

Counsel for the Debtor:
     
   Michael W. Carmel, Esq.
   Michael W. Carmel, Ltd.
   80 East Columbus Avenue
   Phoenix, AZ 85012
   Telephone: (602) 264-4965
   Email: michael@mcarmellaw.com

                   About 4221-Associates AZ

4221-Associates, AZ, LLC, sought protection under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. D. Ariz. Case No. 24-03211) on April
25, 2024. In the petition signed by David E. Slattery, Sr.,
manager, the Debtor disclosed up to $50 million in both assets and
liabilities.

Judge Brenda K. Martin presides over the case.

Michael W. Carmel, Ltd., is the Debtor's bankruptcy counsel.


A-AG MIDCO: S&P Assigns 'B' Credit Ratings, Outlook Stable
----------------------------------------------------------
S&P Global Ratings assigned its 'B' issuer credit rating to A-AG
Midco Ltd. (dba AGCO Grain & Protein). At the same time, S&P
assigned its 'B' issue-level rating and '3' recovery rating to the
company's proposed revolving and first-lien term loan facilities.

S&P said, "The stable outlook on Grain & Protein reflects our
expectation that an improved steel-procurement strategy will
strengthen its profitability, enabling the company to generate
improved EBITDA margins. While volatility in the agriculture
markets could temporarily spike leverage levels, we believe the
company will likely operate with S&P Global Ratings-adjusted debt
of 4x-5x over the next 12-18 months."

American Industrial Partners (AIP) entered into a definitive
agreement to acquire leading designer and manufacturer of grain
storage and processing equipment, as well as feeding, watering,
climate management and control systems for protein production, A-AG
Midco Ltd. (dba AGCO Grain & Protein).

AIP plans to fund the transaction with a $90 million asset-backed
lending facility (ABL; undrawn at close), $10 million senior
secured revolving credit facility (undrawn at close), and $400
million first-lien term loan.

S&P said, "Our ratings on Grain & Protein primarily reflect its low
EBITDA margins relative to peers and its exposure to the cyclical
agriculture market. These weaknesses are partially mitigated by the
company's low initial S&P Global Ratings-adjusted leverage, its
good brand recognition, and long-standing relationships with its
distributor network.

"Profitability is low compared to peers, but we expect solid
improvement in 2024. In our view, the company's focus on original
equipment, as well as the commoditized nature of some of its
products, leads to weaker EBITDA margins than capital goods peers.
However, we think the company's new steel procurement strategy will
significantly reduce the commodity price risk the company takes. It
now enters fixed-price contracts with its suppliers in the fourth
quarter, its peak order season. That said, the company lacks a
significant track record operating under the new policy.
Additionally, it is trying to utilize its large installed base to
increase its aftermarket business, which typically comes with
higher margins.

"We believe management's procurement strategy, continued cost
initiatives, and increased focus on growing its small but growing
aftermarket business, will enable Grain & Protein to improve its
S&P Global Ratings adjusted EBITDA margins to the mid-8% area over
the next 12 months. We expect this level of profitability will
translate into leverage in the high-4x area in 2024 (including
Cimbria, an unrestricted subsidiary that is consolidated in the
company's financials). In our opinion, this level of leverage
provides cushion for downturns. We also believe the company will be
able to generate free operating cash flow of $10 million to $20
million annually."

G&P sells into the volatile agriculture sector, but the unique
demand drivers between grain and protein should partially mitigate
volatility. While the company maintains leading positions in
several of its businesses, the agriculture equipment markets are
subject to cyclical and seasonal fluctuations. Sales depends
largely on the capital spending of farms and agricultural
businesses, which is influenced by volatile commodity prices.
However, the company's replacement/refurbishment demand partially
mitigates the volatility in the business.

In S&P's view, the company's two main focuses within agriculture,
grain (63% of 2023 sales) and protein (37%) provide somewhat of a
natural hedge to offset volatility. According to the company,
demand for its products from grain producers tends to rise during
periods of high grain prices, whereas protein producers' demand
increases when grain prices are low, as grain is a key input for
protein production.

Increasing crop yields are a double-edged sword. Grain prices have
fallen substantially from historical highs in early 2022. In S&P's
view, this could spark demand for grain storage as farmers wait for
more favorable selling prices. At the same time, however, the
market for agriculture is also dependent on farmer income. Lower
commodity prices, in addition to high costs for inputs like seeds
and fertilizer, are eroding their income.

S&P believes advancements in agriculture, such as high-yield crop
varieties and precision farming, have significantly increased crop
production, weighing on global prices. Furthermore, record crop
yields from Brazil and Russia, as well as China's efforts to reduce
its dependence on U.S. agriculture products, could further weaken
grain prices.

Despite potential pressure, the global growing population is
driving up the demand for food, increasing the need for grain
storage. Furthermore, S&P expects an improved market in 2024 for
poultry and swine driven by lower feed costs and declining storage
inventories following an unprecedented year in 2023 that was
affected by a market downturn and rising input costs. Additionally,
increasing income per capita in certain emerging markets could lead
to more poultry and meat consumption, benefitting demand for the
company's protein products.

The company's long-term growth prospects for its grain storage
products are promising in Brazil, which has a grain storage
deficit. To alleviate the shortage, the Brazilian government rolled
out a plan to invest billions of dollars in its agriculture
infrastructure. Specific money will be allocated toward the
expansion of storage capacity. S&P believes Grain & Protein's prior
investments and its distribution network growth in Brazil position
them well to capitalize on the expected increase in demand.

Grain & Protein's brand recognition and distribution network
supports its good market position. While the company is narrowly
focused on the agricultural sector, S&P believes it benefits from a
broad geographic customer base across the U.S. and South America
regions. Additionally, the company maintains a strong distribution
network for a company of its size, which we believe provides
somewhat of a barrier to entry.

S&P said, "The stable outlook on Grain & Protein reflects our
expectation that an improved steel-procurement strategy will
strengthen its profitability, enabling the company to generate
improved EBITDA margins. While volatility in the agriculture
markets could temporarily spike leverage levels, we believe the
company will likely operate with S&P Global Ratings-adjusted debt
of 4x-5x over the next 12-18 months."

S&P could lower its rating on AGCO Grain & Protein if:

-- Its S&P Global Ratings-adjusted debt to EBITDA trends toward
6x. This could occur if demand weakens significantly because of a
downcycle in agriculture or margins compress from rapid steel price
movements;

-- The company is unable to generate positive free operating cash
flow; or

-- It pursues a more aggressive financial policy, including
debt-funded acquisitions or dividends to its financial sponsor.

Although unlikely over S&P's rating horizon given the company's
financial-sponsor ownership, it could raise its ratings on AGCO
Grain & Protein if:

-- A stronger-than-expected operating performance decreases
leverage below 4x on a sustained basis; and

-- S&P believes the company's financial sponsors are committed to
maintaining this level of leverage throughout the business cycle.



ACPRODUCTS: Blackstone L & S Marks $1.6MM Loan at 15% off
---------------------------------------------------------
Blackstone Long-Short Credit Income Fund has marked its $1,601,893
loan extended to ACProducts Holdings, Inc to market at $1,362,274
or 85% of the outstanding amount, according to the Blackstone L &
S's Form N-CSRS for the semi-annual period ended June 30, 2024,
filed with the Securities and Exchange Commission.

Blackstone L & S is a participant in a First Lien Term Loan B (3M
US L + 4.25%, 0.50% Floor) to ACProducts Holdings, Inc. The loan
matures on May 17, 2028.

Blackstone L & S is a diversified, closed-end management investment
company. BGX was organized as a Delaware statutory trust on October
22, 2010. BGX was registered under the 1940 Act on October 26,
2010. BGX commenced operations on January 27, 2011. Prior to that,
BGX had no operations other than matters relating to its
organization and the sale and issuance of 5,236 common shares of
beneficial interest in BGX to the Adviser at a price of $19.10 per
share.

Blackstone L & S is led by Robert Zable Principal Executive
Officer, President and Chief Executive Officer; and Gregory Roppa
Principal Financial Officer, Treasurer and Chief Financial Officer.
The Fund can be reached through:

       Robert Zable
       Blackstone Long-Short Credit Income Fund
       345 Park Avenue, 31st Floor,
       New York, New York 10154
       Telephone: (877) 876-1121
       
       Marisa Beeney
       Blackstone Alternative Credit Advisors LP
       345 Park Avenue, 31st Floor
       New York, New York 10154
       Telephone: (877) 876-1121

ACProducts, Inc., headquartered in The Colony, Texas, is a national
manufacturer and distributor of kitchen and bathroom cabinetry.
American Industrial Partners, through its affiliates, is the
primary owner of ACProducts, having acquired it in 2012.


ACPRODUCTS: Blackstone Senior Marks $2.06MM Loan at 15% off
-----------------------------------------------------------
Blackstone Senior Floating Rate 2027 Term Fund has marked its
$2,068,715 loan extended to ACProducts Holdings, Inc to market at
$1,759,266 or 85% of the outstanding amount, according to the
Blackstone Senior's Form N-CSRS for the semi-annual period ended
June 30, 2024, filed with the Securities and Exchange Commission.

Blackstone Senior is a participant in a First Lien Term Loan B (3M
US L + 4.25%, 0.50% Floor) to ACProducts Holdings, Inc. The loan
matures on May 17, 2028.

Blackstone Senior, formerly known as Blackstone Senior Floating
Rate Term Fund, is a diversified, closed-end management investment
company. BSL was organized as a Delaware statutory trust on March
4, 2010. BSL was registered under the Investment Company Act of
1940, as amended on March 5, 2010

Blackstone Senior is led by Robert Zable Principal Executive
Officer, President and Chief Executive Officer; and Gregory Roppa
Principal Financial Officer, Treasurer and Chief Financial Officer.
The Fund can be reached through:

       Robert Zable
       Blackstone Long-Short Credit Income Fund
       345 Park Avenue, 31st Floor,
       New York, New York 10154
       Telephone: (877) 876-1121

            - and -
       
       Marisa Beeney
       Blackstone Alternative Credit Advisors LP
       345 Park Avenue, 31st Floor
       New York, New York 10154
       Telephone: (877) 876-1121

ACProducts, Inc., headquartered in The Colony, Texas, is a national
manufacturer and distributor of kitchen and bathroom cabinetry.
American Industrial Partners, through its affiliates, is the
primary owner of ACProducts, having acquired it in 2012.


ADVANCE AUTO: Egan-Jones Hikes Senior Unsecured Ratings to BB+
--------------------------------------------------------------
Egan-Jones Ratings Company, on September 4, 2024, upgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Advance Auto Parts, Inc. to BB+ from BBB-.

Headquartered in Raleigh, North Carolina, Advance Auto Parts, Inc.
is an automotive aftermarket parts provider.


AFRITEX VENTURES: Case Summary & 20 Largest Unsecured Creditors
---------------------------------------------------------------
Debtor: Afritex Ventures, Inc.
        5717 Legacy Drive, Suite
        Plano, TX 75024

Business Description: Afritex Ventures is a diversified investment
                      holding company specializing in the seafood
                      industry.  Headquartered in Dallas, the
                      Company develops and markets premium seafood
                      products under multiple brands.

Chapter 11 Petition Date: September 22, 2024

Court: United States Bankruptcy Court
       Northern District of Texas

Case No.: 24-43390

Judge: Hon. Edward L Morris

Debtor's Counsel: Vickie L. Driver, Esq.
                  CROWE & DUNLEVY, P.C.
                  2525 McKinnon St., Suite 425
                  Dallas TX 75201
                  Tel: (214) 420-2140
                  Email: vickie.driver@crowedunlevy.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $10 million to $50 million

The petition was signed by David J. Diamond as director.

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/UQLTP2I/Afritex_Ventures_Inc__txnbke-24-43390__0001.0.pdf?mcid=tGE4TAMA


AMC ENGINEERING: Unsecureds Will Get 100% of Claims in Plan
-----------------------------------------------------------
AMC Engineering, Inc. filed with the U.S. Bankruptcy Court for the
District of Puerto Rico a Subchapter V Plan of Reorganization dated
August 19, 2024.

The Debtor is a corporation engaged in the construction and
installation of utilities (pipes, sewers, maintenance) for A.A.A.
(Puerto Rico Aqueducts and Sewer Authority), installation of fiber
optics for Liberty Corp., and sales of equipment to L.U.M.A.

On May 28, 2004, Debtor was incorporated as a profit corporation
under the Corporate Law of Puerto Rico. Angel Manuel Cruz Ramos is
the sole owner, that is 100% owner of the stocks of the
corporation. Debtor's place of business is located at Urb.
Bonneville Heights C-11, Manatí St., Caguas, Puerto Rico.

Class 3 consist of allowed General Unsecured Claims. It is
estimated that allowed Class 3 General Unsecured Claim will be in
the total amount of $97,000.00. Except to the extent that a Holder
of an Allowed General Unsecured Claim, agrees to a less favorable
treatment, and in full and final satisfaction, settlement, and
release of an in exchange for its allowed general unsecured claim,
each Holder of an allowed general unsecured claim, shall receive
share of 100% plus 6% interest of its claim; this means that Debtor
will pay in full these creditors.

The Plan establishes that the Plan will be funded from cash on hand
on the effective date of the Plan, and the proceeds generated by
the operating business of the Reorganized Debtor. It generally
consists of the incomes that is generated by the Debtor.

The Debtor will contribute no less than all its Projected
Disposable Incomes for the Commitment Period set by Section 1191(c)
of the Bankruptcy Code, to fund the Plan, and continue to
contribute through the date that Holder of Allowed Class 1 through
Class 3 claims receive the payments specified for in the Plan.

The Plan Proponent believes that the Debtor will have enough cash
on hand on the effective date of the Plan to pay all the claims and
expenses that are entitled to be paid on that date. The Debtor
estimates that at the time of an Order of Confirmation, the Debtor
will have sufficient liquid assets to fund the Plan. The sources of
Debtor's cash flow will come from the operation of Debtor's
businesses.

A full-text copy of the Subchapter V Plan dated August 19, 2024 is
available at https://urlcurt.com/u?l=K5YJWh from PacerMonitor.com
at no charge.

Counsel for the Debtor:

         Jorge Rafael Collazo Sanchez, Esq.
         P.O. Box 1494
         Coamo, PR 00769
         Telephone: (787) 825-2186
         Facsimile: (787) 825-7122
         Email: lcdocollazolaw@gmail.com

                      About AMC Engineering

AMC Engineering Inc. is a corporation engaged in the construction
and installation of utilities.

The Debtor filed its voluntary petition for relief under Chapter 11
of the Bankruptcy Code (Bankr. D.P.R. Case No. 24-02414) on June 9,
2024, disclosing under $1 million in both assets and liabilities.

Judge Edward A. Godoy oversees the case.

The Debtor tapped Jorge R. Collazo Law Office as counsel and
Gittens Diaz CPA, LLC as accountant.


AMERICAN TIRE: $1BB Bank Debt Trades at 37% Discount
----------------------------------------------------
Participations in a syndicated loan under which American Tire
Distributors Inc is a borrower were trading in the secondary market
around 63.0 cents-on-the-dollar during the week ended Friday, Sept.
20, 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.


ARAX HOLDINGS: Delays Filing of July 31 Quarterly Report
--------------------------------------------------------
Arax Holdings Corp filed a Form 12b-25 with the Securities and
Exchange Commission regarding the delay in the filing of its
Quarterly Report on Form 10-Q for the period ended July 31, 2024.

Management of the Company deems additional time is necessary in
order to fully compile the necessary financial information and
adequately complete its financial statements required to prepare
its Quarterly Report on Form 10-Q for the period ended July 31,
2024. Management deems it necessary that additional time be
provided in order to ensure that complete, thorough, and accurate
disclosure of all material information is made in its Quarterly
Report.  Management anticipates the filing of its Quarterly Report
within the extension period provided.

                      About Arax Holdings

Tallahassee, Fla.-based ARAX ARAX Holdings Corp. is a digital
security company, offering next generation solutions to meet the
evolving demands of businesses and consumers.  Their mission is to
empower secure, reliable, and environmentally responsible digital
experiences across the globe.

                         Going Concern

Arax Holdings said, "The Company's management has evaluated whether
there is substantial doubt about the Company's ability to continue
as a going concern and has determined that substantial doubt
existed as of the date of the end of the period covered by this
report.  This determination was based on the following factors: (i)
the Company used cash of approximately $184 thousand in operations
during the six months ended April 30, 2024 and has a working
capital deficit of approximately $397 thousand at April 30, 2024;
(ii) the Company's available cash as of the date of this filing
will not be sufficient to fund its anticipated level of operations
for the next 12 months; (iii) the Company will require additional
financing for the fiscal year ending October 30, 2024, to continue
at its expected level of operations; and (iv) if the Company fails
to obtain the needed capital, it will be forced to delay, scale
back, or eliminate some or all of its development activities or
perhaps cease operations.  In the opinion of management, these
factors, among others, raise substantial doubt about the ability of
the Company to continue as a going concern as of the date of the
end of the period covered by this report and for one year from the
issuance of these condensed consolidated financial statements.

"Management's plans to continue as a going concern include raising
additional capital through sales of equity securities and
borrowing.  However, management cannot provide any assurances that
the Company will be successful in accomplishing any of its plans.
If the Company is not able to obtain the necessary additional
financing on a timely basis, the Company will be required to delay,
reduce the scope of, or eliminate one or more of the Company's
research and development activities or commercialization efforts or
perhaps even cease the operation of its business."



ASGN INC: S&P Raises Issuer Credit Rating to 'BB+', Outlook Stable
------------------------------------------------------------------
S&P Global Ratings raised its issuer credit rating on IT staffing
and consulting company ASGN Inc. and unsecured debt rating to 'BB+'
from 'BB'. The outlook is stable.

The stable outlook reflects S&P's expectation that operating
performance will remain resilient over the next 12 months, and that
leverage will stay around 2x due to bolt-on acquisitions and share
repurchases.

S&P said, "Despite macroeconomic headwinds, we forecast resilient
operating performance and solid cash flow generation. We expect
ASGN's revenue to decline 8% in 2024 compared to 2023, primarily
due to macroeconomic uncertainties and headwinds in the staffing
industry. However, we believe the demand for the company's
consulting services will remain robust, which will largely offset
declines in the IT staffing segment. While clients are reducing
their noncritical IT and discretionary spending, they are
prioritizing spending on critical areas like digital transformation
and continue to invest in critical IT consulting projects. In
addition, we expect the federal segment will remain resilient given
its solid backlog. Overall, we forecast the company to generate
free operating cash flow (FOCF) of $250 million-$300 million
annually in 2024 and 2025 due to low capital expenditure (capex)
requirement and more top-line resiliency and higher margins than
staffing peers."

ASGN's EBITDA margins exceed those of general staffing peers due to
its niche focus on IT and increasing share of higher-margin IT
consulting services in its revenues. ASGN has historically
maintained EBITDA margins in the 12% area due to its focus on
providing critical IT capabilities, including staffing and
consulting services. This is higher than general staffing firms,
which typical post EBITDA margins of 3%-5%.

S&P said, "Despite some margin pressure this year due to
higher-revenue contribution from the low-margin federal segment, we
expect ASGN's profitability to remain above 11% in 2024 and 2025.
We also note that, in the second quarter of 2024, higher-margin IT
consulting services accounted for more than 50% of revenues for the
first time in the history of the company.

"We expect ASGN will maintain debt to EBITDA of about 2x over the
next two years even though it will allocate FOCF toward share
repurchases due to limited acquisition opportunities. The company's
S&P Global Ratings adjusted debt to EBITDA has been in the 2x area
over the past few years. Our previous assumption included the
potential for aggressive acquisitions to expand its revenue base.
While the company has remained historically acquisitive, we believe
significant debt-financed acquisitions over the next 12 months are
unlikely due to limited opportunities. We expect small bolt-on
transactions to be funded with cash on hand. Still, when the
mergers and acquisitions (M&A) market opens up, we believe the
company will use a disciplined approach to ensure timely
deleveraging in the event of a sizeable acquisition, such as
suspending share buybacks so that leverage remains below 3x on a
sustained basis.

"Despite lower EBITDA from macroeconomic headwinds, we expect ASGN
to generate healthy FOCF of $250 million-$300 million annually and
use its FOCF to fund its share buyback program. We forecast annual
share repurchases of about $350 million in 2024 and 2025, as the
company has an approved two-year, $750 million share repurchase
program. However, we believe there is no change in ASGN's long-term
capital allocation strategy and that acquisitions will remain
essential to the company's growth strategy.

"The stable outlook on ASGN reflects our expectation that operating
performance will remain resilient over the next 12 months, and that
leverage will stay around 2x due to small acquisitions and share
repurchases."

S&P could lower the issuer credit rating if the company adopts an
aggressive financial policy that sustains leverage exceeding 3x.
This could occur if the company:

-- Prioritizes shareholder-friendly initiatives and large
debt-funded acquisitions; or

-- Faces operating challenges that result in revenue declines from
competitive pressures.

S&P is unlikely to upgrade ASGN over the next 24 months. However,
it could raise the rating if:

-- The company adopts a more-conservative financial policy such
that it sustains leverage below 1.5x while incorporating
shareholder returns and acquisitions in the long term; and

-- Continues to build scale, expand margins, and improve
diversification.



ASMC LLC: Case Summary & Two Unsecured Creditors
------------------------------------------------
Debtor: ASMC, LLC
        19087 West Casey Road
        Libertyville, IL 60048

Case No.: 24-14067

Business Description: The Debtor is a fastener distributor
                      headquartered in Libertyville, IL.
                      The Debtor sells anchors, bolts &
                      screws, nuts, washers, pins & clips, and
                      bearings.

Chapter 11 Petition Date: September 23, 2024

Court: United States Bankruptcy Court
       Northern District of Illinois

Judge: Hon. David D Cleary

Debtor's Counsel: Scott R. Clar, Esq.
                  CRANE, SIMON, CLAR & GOODMAN
                  Suite 3950
                  135 South LaSalle Street
                  Chicago, IL 60603-4297
                  Tel: 312-641-6777
                  Fax: 312-641-7114
                  Email: sclar@cranesimon.com

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

Estimated Liabilities: $1 million to $10 million

The petition was signed by Anthony J. King as managing member.

A full-text copy of the petition containing, among other items, a
list of the Debtor's 20 two unsecured creditors is available for
free at PacerMonitor.com at:

https://www.pacermonitor.com/view/UTCYW6A/ASMC_LLC__ilnbke-24-14067__0001.0.pdf?mcid=tGE4TAMA


ASP BLADE: Blackstone Fund Marks $229,095 Loan at 24% off
---------------------------------------------------------
Blackstone Long-Short Credit Income Fund has marked its $229,095
loan extended to Asp Blade Holdings, Inc to market at $175,201 or
76% of the outstanding amount, according to the Blackstone L & S's
Form N-CSRS for the semi-annual period ended June 30, 2024, filed
with the Securities and Exchange Commission.

Blackstone L & S is a participant in a First Lien Term Loan (3M CME
Term SOFR + 4%, 0.50% Floor) to Asp Blade Holdings, Inc. The loan
matures on October 10, 2028.

Blackstone L & S is a diversified, closed-end management investment
company. BGX was organized as a Delaware statutory trust on October
22, 2010. BGX was registered under the 1940 Act on October 26,
2010. BGX commenced operations on January 27, 2011. Prior to that,
BGX had no operations other than matters relating to its
organization and the sale and issuance of 5,236 common shares of
beneficial interest in BGX to the Adviser at a price of $19.10 per
share.

Blackstone L & S is led by Robert Zable Principal Executive
Officer, President and Chief Executive Officer; and Gregory Roppa
Principal Financial Officer, Treasurer and Chief Financial Officer.
The Fund can be reached through:

       Robert Zable
       Blackstone Long-Short Credit Income Fund
       345 Park Avenue, 31st Floor,
       New York, New York 10154
       Telephone: (877) 876-1121

            - and -
       
       Marisa Beeney
       Blackstone Alternative Credit Advisors LP
       345 Park Avenue, 31st Floor
       New York, New York 10154
       Telephone: (877) 876-1121

ASP LS Acquisition Corp. was formed to effectuate the acquisition
of Laser Ship, Inc. by the private equity firm American Securities
LLC.


ASP BLADE: Blackstone Senior Marks $232,402 Loan at 24% off
-----------------------------------------------------------
Blackstone Senior Floating Rate 2027 Term Fund has marked its
$232,402 loan extended to Asp Blade Holdings, Inc to market at
$182,318 or 76% of the outstanding amount, according to the
Blackstone Senior's Form N-CSRS for the semi-annual period ended
June 30, 2024, filed with the Securities and Exchange Commission.

Blackstone Senior is a participant in a First Lien Term Loan (3M
CME Term SOFR + 4%, 0.50% Floor) to Asp Blade Holdings, Inc. The
loan matures on October 13, 2028.

Blackstone Senior, formerly known as Blackstone Senior Floating
Rate Term Fund, is a diversified, closed-end management investment
company. BSL was organized as a Delaware statutory trust on March
4, 2010. BSL was registered under the Investment Company Act of
1940, as amended on March 5, 2010.

Blackstone Senior is led by Robert Zable Principal Executive
Officer, President and Chief Executive Officer; and Gregory Roppa
Principal Financial Officer, Treasurer and Chief Financial Officer.
The Fund can be reached through:

       Robert Zable
       Blackstone Senior Floating Rate 2027 Term Fund
       345 Park Avenue, 31st Floor,
       New York, New York 10154
       Telephone: (877) 876-1121

            - and -
       
       Marisa Beeney
       Blackstone Alternative Credit Advisors LP
       345 Park Avenue, 31st Floor
       New York, New York 10154
       Telephone: (877) 876-1121

ASP LS Acquisition Corp. was formed to effectuate the acquisition
of Laser Ship, Inc. by the private equity firm American Securities
LLC.


ASP LS ACQUISITION: $1.38BB Bank Debt Trades at 35% Discount
------------------------------------------------------------
Participations in a syndicated loan under which ASP LS Acquisition
Corp is a borrower were trading in the secondary market around 64.8
cents-on-the-dollar during the week ended Friday, Sept. 20, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $1.38 billion Term loan facility is scheduled to mature on May
8, 2028. The amount is fully drawn and outstanding.

ASP LS Acquisition Corp. was formed to effectuate the acquisition
of Laser Ship, Inc. by the private equity firm American Securities
LLC.


ASP LS ACQUISITION: 15% Off for Blackstone Senior's $482,595 Loan
------------------------------------------------------------------
Blackstone Senior Floating Rate 2027 Term Fund has marked its
$482,595 loan extended to ASP LS Acquisition Corp to market at
$412,554 or 85% of the outstanding amount, as of June 30, 2024,
according to the Blackstone Senior's Form N-CSRS for the
semi-annual period ended June 30, 2024, filed with the Securities
and Exchange Commission.

Blackstone Senior is a participant in a First Lien Term Loan (3M
CME Term SOFR + 4.50%, 0.75% Floor) to Atlas CC Acquisition Corp.
The loan matures on May 7, 2028.

Blackstone Senior, formerly known as Blackstone Senior Floating
Rate Term Fund, is a diversified, closed-end management investment
company. BSL was organized as a Delaware statutory trust on Mar

Blackstone Senior is led by Robert Zable Principal Executive
Officer, President and Chief Executive Officer; and Gregory Roppa
Principal Financial Officer, Treasurer and Chief Financial Officer.
The Fund can be reached through:

       Robert Zable
       Blackstone Senior Floating Rate 2027 Term Fund
       345 Park Avenue, 31st Floor,
       New York, New York 10154
       Telephone: (877) 876-1121

            - and -
       
       Marisa Beeney
       Blackstone Alternative Credit Advisors LP
       345 Park Avenue, 31st Floor
       New York, New York 10154
       Telephone: (877) 876-1121

ASP LS Acquisition Corp. was formed to effectuate the acquisition
of Laser Ship, Inc. by the private equity firm American Securities
LLC. 


ASP LS ACQUISITION: Blackstone L & S Marks $422,763 Loan at 15% off
-------------------------------------------------------------------
Blackstone Long-Short Credit Income Fund has marked its $422,763
loan extended to ASP LS Acquisition Corp to market at $361,405 or
85% of the outstanding amount, according to the Blackstone L & S's
Form N-CSRS for the semi-annual period ended June 30, 2024, filed
with the Securities and Exchange Commission.

Blackstone L & S is a participant in a First Lien Term Loan (3M CME
Term SOFR + 4.50%, 0.75% Floor) to Atlas CC Acquisition Corp. The
loan matures on May 7, 2028.

Blackstone L & S is a diversified, closed-end management investment
company. BGX was organized as a Delaware statutory trust on October
22, 2010. BGX was registered under the 1940 Act on October 26,
2010. BGX commenced operations on January 27, 2011. Prior to that,
BGX had no operations other than matters relating to its
organization and the sale and issuance of 5,236 common shares of
beneficial interest in BGX to the Adviser at a price of $19.10 per
share.

Blackstone L & S is led by Robert Zable Principal Executive
Officer, President and Chief Executive Officer; and Gregory Roppa
Principal Financial Officer, Treasurer and Chief Financial Officer.
The Fund can be reached through:

       Robert Zable
       Blackstone Long-Short Credit Income Fund
       345 Park Avenue, 31st Floor,
       New York, New York 10154
       Telephone: (877) 876-1121
        
       Marisa Beeney
       Blackstone Alternative Credit Advisors LP
       345 Park Avenue, 31st Floor
       New York, New York 10154
       Telephone: (877) 876-1121

ASP LS Acquisition Corp. was formed to effectuate the acquisition
of Laser Ship, Inc. by the private equity firm American Securities
LLC.


ASTROTECH CORP: Incurs $11.7 Million Net Loss in FY Ended June 30
-----------------------------------------------------------------
Astrotech Corporation filed with the Securities and Exchange
Commission its Annual Report on Form 10-K reporting a net loss of
$11.67 million on $1.66 million of revenue for the year ended June
30, 2024, compared to a net loss of $9.64 million on $750,000 of
revenue for the year ended June 30, 2023.

As of June 30, 2024, the Company had $37.64 million in total
assets, $2.83 million in total liabilities, and $34.81 million in
total stockholders' equity.

Astrotech said, "During the fiscal year 2021, we successfully
completed several public offerings of our common stock, raising net
proceeds of approximately $67.6 million which will be used to
satisfy our short-term and long-term capital needs.  We expect that
our short-term and long-term liquidity requirements will consist of
working capital and general corporate expenses associated with the
growth of our business, including, without limitation, expenses
associated with scaling up our operations and continuing to
increase our manufacturing capacity, sales and marketing expense
associated with rollout of our products to commercial customers,
additional research and development expenses associated with
expanding our product offerings, and expenses associated with being
a public company.  Our short-term capital expenditure needs relate
primarily to the expansion of our research and development
capabilities and optimization of existing business processes.  We
believe that our cash and cash equivalents and investments will
enable us to fund our operating expenses and capital expenditure
requirements for at least twelve months following the date these
consolidated financial statements are issued."

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/0001001907/000143774924029650/astc20240630_10k.htm

                          About Astrotech

Astrotech Corporation (NASDAQ: ASTC) --
http://www.astrotechcorp.com-- is a mass spectrometry company that
launches, manages, and commercializes scalable companies based on
its innovative core technology through its wholly-owned
subsidiaries.  1st Detect develops, manufactures, and sells trace
detectors for use in the security and detection market.  AgLAB is
developing chemical analyzers for use in the agriculture market.
BreathTech is developing a breath analysis tool to provide early
detection of lung diseases.  Astrotech is headquartered in Austin,
Texas.

Astrotech reported a net loss of $9.64 million for the year ended
June 30, 2023, a net loss of $8.33 million for the year ended June
30, 2022, a net loss of $7.60 million for the year ended June 30,
2021, a net loss of $8.31 million for the year ended June 30, 2020,
and a net loss of $7.53 million for the year ended June 30, 2019.
Astrotech reported a net loss of $8.71 million for the nine months
ended March 31, 2024.



AT HOME GROUP: $600MM Bank Debt Trades at 60% Discount
------------------------------------------------------
Participations in a syndicated loan under which At Home Group Inc
is a borrower were trading in the secondary market around 40.2
cents-on-the-dollar during the week ended Friday, Sept. 20, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $600 million Term loan facility is scheduled to mature on July
24, 2028. The amount is fully drawn and outstanding.

At Home Group Inc. owns and operates home decor stores. The Company
offers furniture, home furnishings, wall decor and decorative
accents, rugs, and housewares.


ATI INC: S&P Affirms 'BB-' Rating Senior Unsecured Notes
--------------------------------------------------------
S&P Global Ratings revised its recovery ratings on ATI Inc.'s
senior unsecured notes to '3' from '4' and affirmed its 'BB-'
issue-level rating on the same. The '3' recovery rating indicates
its expectation of meaningful (50% to 70%; rounded estimate; 55%)
recovery in the event of a default. The improvement in the recovery
rating was due to increased collateral available to unsecured notes
following the elimination of the convertible notes from the capital
structure. On Sept. 10, 2024, ATI redeemed $291 million of
principal outstanding under its 3.5% senior convertible notes due
2025 as noteholders converted the debt into equity.

The redemption of the convertible notes lends further credence to
the 'BB-' issuer credit rating and positive outlook on ATI. S&P
said, "We expect leverage will continue to trend lower toward 2x,
supported by robust earnings as it continues to benefit from strong
tailwinds in the aerospace and defense markets, particularly at
this time of increasing geopolitical tensions. We believe the
robust earnings will also translate into significant free cash flow
generation that will support further debt reduction and its newly
announced $700 million shareholder repurchase program."

ISSUE RATINGS – RECOVERY ANALSIS

Key Analytical Factors

-- ATI's senior unsecured notes are rated 'BB-', in line with the
issue-level rating on the company's existing senior unsecured notes
(including $350 million notes due 2027, $325 million notes due
2029, and $350 million notes due in 2031). The '3' recovery rating
on ATI's unsecured notes indicates S&P's expectation of meaningful
(50%-70%; rounded estimate: 55%) recovery in the event of a payment
default.

-- S&P rates subsidiary Allegheny Ludlum Corp.'s unsecured debt
'BB'. The '2' recovery rating indicates its expectation of
substantial (70%-90%; rounded estimate: 85%) recovery in the event
of a payment default.

-- S&P rates Allegheny Ludlum Corp.'s unsecured debt higher than
ATI's other unsecured debt because it believes the operating
subsidiary's debt has sufficient asset coverage (plant, property,
equipment, and inventories) and benefits from a guarantee from
ATI.

-- S&P said, "We assess recovery prospects based on a gross
reorganization value of about $1.8 billion, reflecting $330 million
of emergence EBITDA and a 5.5x multiple. The emergence EBITDA
incorporates our assumption for minimum capex to represent 3% of
sales and our standard 15% cyclicality adjustment for issues in the
metals and mining downstream sector. The 5.5x multiple is also in
line with the multiples we assign to peer companies."

-- S&P assumes that ATI's $600 million ABL facility would be 60%
drawn at default.

-- S&P's recovery analysis adjusts for the inclusion of the
company's tax-adjusted pension deficit (three-year average), which
we deem material at more than 10% of total debt claims at default,
reducing ATI's gross enterprise value by about $349 million.

Simulated default assumptions

S&P's simulated default contemplates a default in 2028 due to
substantial deterioration in ATI's financial performance. This
could stem from an increasingly difficult operating environment
brought about by weakening demand for specialty aerospace and
defense products, exacerbated by global overcapacity, a
deteriorating export market, and increased competition from
imports.

-- Year of default: 2028
-- Emergence EBITDA: $330 million
-- EBITDA multiple: 5.5x
-- Gross recovery value: $1.8 billion

Simplified waterfall

-- Estimated net enterprise value (after 5% administrative costs
and $175 million of pensions): $1.56 billion

-- Valuation split (obligors/nonobligors): 100%/0%

-- Total secured debt (ABL and $200 million term loan): $540
million

    --Remaining recovery value: $1.02 billion

-- Senior unsecured debt claims (Allegheny Ludlum debt): $155
million

    --Recovery expectation: 70%-90%; rounded estimate: 85%

    --Remaining recovery value: $865 million

-- Senior unsecured debt claims (ATI unsecured notes): $1.49
billion

    --Recovery expectation: 30%-50%; rounded estimate: 55%



ATLAS CC: Blackstone L & S Marks $1.2MM Loan at 26% off
-------------------------------------------------------
Blackstone Long-Short Credit Income Fund has marked its $1,295,166
loan extended to Atlas CC Acquisition Corp to market at $960,761 or
74% of the outstanding amount, according to the Blackstone L & S's
Form N-CSRS for the semi-annual period ended June 30, 2024, filed
with the Securities and Exchange Commission.

Blackstone L & S is a participant in a First Lien Term Loan B (3M
CME Term SOFR + 4.25%, 0.75% Floor) to Atlas CC Acquisition Corp.
The loan matures on May 25, 2028.

Blackstone L & S is a diversified, closed-end management investment
company. BGX was organized as a Delaware statutory trust on October
22, 2010. BGX was registered under the 1940 Act on October 26,
2010. BGX commenced operations on January 27, 2011. Prior to that,
BGX had no operations other than matters relating to its
organization and the sale and issuance of 5,236 common shares of
beneficial interest in BGX to the Adviser at a price of $19.10 per
share.

Blackstone L & S is led by Robert Zable Principal Executive
Officer, President and Chief Executive Officer; and Gregory Roppa
Principal Financial Officer, Treasurer and Chief Financial Officer.
The Fund can be reached through:

       Robert Zable
       Blackstone Long-Short Credit Income Fund
       345 Park Avenue, 31st Floor,
       New York, New York 10154
       Telephone: (877) 876-1121
       
       Marisa Beeney
       Blackstone Alternative Credit Advisors LP
       345 Park Avenue, 31st Floor
       New York, New York 10154
       Telephone: (877) 876-1121

Atlas CC Acquisition Corp serves transportation, defense command,
control, communication, computers, intelligence, surveillance and
reconnaissance (C4ISR), and defense training customers globally.
Cubic sells integrated payment and information systems,
expeditionary communications, cloud-based computing and
intelligence delivery, as well as training and readiness solutions.


ATLAS CC: Blackstone L & S Marks $262,746 Loan at 26% off
---------------------------------------------------------
Blackstone Long-Short Credit Income Fund has marked its $262,746
loan extended to Atlas CC Acquisition Corp to market at $194, 907
or 74% of the outstanding amount, according to the Blackstone L &
S's Form N-CSRS for the semi-annual period ended June 30, 2024,
filed with the Securities and Exchange Commission.

Blackstone L & S is a participant in a First Lien Term Loan C (3M
CME Term SOFR + 4.25%, 0.75% Floor) to Atlas CC Acquisition Corp.
The loan matures on May 25, 2028.

Blackstone L & S is a diversified, closed-end management investment
company. BGX was organized as a Delaware statutory trust on October
22, 2010. BGX was registered under the 1940 Act on October 26,
2010. BGX commenced operations on January 27, 2011. Prior to that,
BGX had no operations other than matters relating to its
organization and the sale and issuance of 5,236 common shares of
beneficial interest in BGX to the Adviser at a price of $19.10 per
share.

Blackstone L & S is led by Robert Zable Principal Executive
Officer, President and Chief Executive Officer; and Gregory Roppa
Principal Financial Officer, Treasurer and Chief Financial Officer.
The Fund can be reached through:

       Robert Zable
       Blackstone Long-Short Credit Income Fund
       345 Park Avenue, 31st Floor,
       New York, New York 10154
       Telephone: (877) 876-1121
       
       Marisa Beeney
       Blackstone Alternative Credit Advisors LP
       345 Park Avenue, 31st Floor
       New York, New York 10154
       Telephone: (877) 876-1121

Atlas CC Acquisition Corp serves transportation, defense command,
control, communication, computers, intelligence, surveillance and
reconnaissance (C4ISR), and defense training customers globally.
Cubic sells integrated payment and information systems,
expeditionary communications, cloud-based computing and
intelligence delivery, as well as training and readiness solutions.


ATLAS CC: Blackstone Senior Marks $1.3MM Loan at 26% Off
--------------------------------------------------------
Blackstone Senior Floating Rate 2027 Term Fund has marked its
$1,331,077 loan extended to Atlas CC Acquisition Corp to market at
$987,400 or 74% of the outstanding amount, according to the
Blackstone Senior's Form N-CSRS for the semi-annual period ended
June 30, 2024, filed with the Securities and Exchange Commission.

Blackstone Senior is a participant in a First Lien Term Loan B (3M
CME Term SOFR + 4.25%, 0.75% Floor) to Atlas CC Acquisition Corp.
The loan matures on May 25, 2028.

Blackstone Senior, formerly known as Blackstone Senior Floating
Rate Term Fund, is a diversified, closed-end management investment
company. BSL was organized as a Delaware statutory trust on March
4, 2010. BSL was registered under the Investment Company Act of
1940, as amended on March 5, 2010.

Blackstone Senior is led by Robert Zable Principal Executive
Officer, President and Chief Executive Officer; and Gregory Roppa
Principal Financial Officer, Treasurer and Chief Financial Officer.
The Fund can be reached through:

       Robert Zable
       Blackstone Senior Floating Rate 2027 Term Fund
       345 Park Avenue, 31st Floor,
       New York, New York 10154
       Telephone: (877) 876-1121

            - and -
       
       Marisa Beeney
       Blackstone Alternative Credit Advisors LP
       345 Park Avenue, 31st Floor
       New York, New York 10154
       Telephone: (877) 876-1121

Atlas CC Acquisition Corp serves transportation, defense command,
control, communication, computers, intelligence, surveillance and
reconnaissance (C4ISR), and defense training customers globally.
Cubic sells integrated payment and information systems,
expeditionary communications, cloud-based computing and
intelligence delivery, as well as training and readiness solutions.


ATLAS CC: Blackstone Senior Marks $270,032 Loan at 26% Off
----------------------------------------------------------
Blackstone Senior Floating Rate 2027 Term Fund has marked its
$270,032 loan extended to Atlas CC Acquisition Corp to market at
$200, 311 or 74% of the outstanding amount, according to the
Blackstone Senior's Form N-CSRS for the semi-annual period ended
June 30, 2024, filed with the Securities and Exchange Commission.

Blackstone Senior is a participant in a First Lien Term Loan C (3M
CME Term SOFR + 4.25%, 0.75% Floor) to Atlas CC Acquisition Corp.
The loan matures on May 25, 2028.

Blackstone Senior, formerly known as Blackstone Senior Floating
Rate Term Fund, is a diversified, closed-end management investment
company. BSL was organized as a Delaware statutory trust on March
4, 2010. BSL was registered under the Investment Company Act of
1940, as amended on March 5, 2010.

Blackstone Senior is led by Robert Zable Principal Executive
Officer, President and Chief Executive Officer; and Gregory Roppa
Principal Financial Officer, Treasurer and Chief Financial Officer.
The Fund can be reached through:

       Robert Zable
       Blackstone Senior Floating Rate 2027 Term Fund
       345 Park Avenue, 31st Floor,
       New York, New York 10154
       Telephone: (877) 876-1121

            - and -
       
       Marisa Beeney
       Blackstone Alternative Credit Advisors LP
       345 Park Avenue, 31st Floor
       New York, New York 10154
       Telephone: (877) 876-1121

Atlas CC Acquisition Corp serves transportation, defense command,
control, communication, computers, intelligence, surveillance and
reconnaissance (C4ISR), and defense training customers globally.
Cubic sells integrated payment and information systems,
expeditionary communications, cloud-based computing and
intelligence delivery, as well as training and readiness solutions.


ATLAS PURCHASER: $128MM 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 14.6
cents-on-the-dollar during the week ended Friday, Sept. 20, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $128 million Term loan facility is scheduled to mature on May
18, 2028.

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.


AVENTIV TECHNOLOGIES: $1.03BB Bank Debt Trades at 26% Discount
--------------------------------------------------------------
Participations in a syndicated loan under which Aventiv
Technologies LLC is a borrower were trading in the secondary market
around 74.3 cents-on-the-dollar during the week ended Friday, Sept.
20, 2024, according to Bloomberg's Evaluated Pricing service data.

The $1.03 billion Term loan facility is scheduled to mature on
November 1, 2024. 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.


AVILA ENERGY: Files for Restructuring Under Bankruptcy Act
----------------------------------------------------------
Avila Energy Corporation has taken steps to initiate a corporate
restructuring through the filing of a Notice of Intention to Make a
Proposal to its creditors under the provisions of the Bankruptcy
and Insolvency Act (Canada) (the "BIA"). Pursuant to the Notice of
Intention, FTI Consulting Canada Inc. has been appointed as the
proposal trustee in the Corporation's Notice of Intention
proceedings and will assist the Corporation in its restructuring
efforts.

MLT Aikins LLP is legal counsel to the Corporation.

The decision to file the Notice of Intention by Avila Energy
Corporation was made by the board so that it can:

1) Complete the orderly restart of operations in West Central
Alberta, including the suspension of operations that occurred as a
result of the contamination of the Company's facilities being
exposed to H2S from production that was associated with a 3rd
party's natural gas production delivered to the Company in the
second quarter of 2024.

2) Complete the negotiations and sale of certain non-core heavy oil
and associated natural gas production, that the Company has
received proposals to either farm-in and restart suspended
production or the outright Sale and Acquisition of these Assets.

3) The closing of proposed financing(s) and or recapitalization
that are under negotiation and/or being advanced and that are
budgeted to fund the orderly completion of a proposal to its
creditors, both secured and unsecured.

4) The completion of negotiations and the approval from the Alberta
Energy Regulatory of all necessary regulatory filings for the
wind-up of Avila Energy Corporation's association with AVEX Energy
Inc. that will result in a streamlining of the operations upon the
completion of the financings, payment of creditors and
recapitalization of the Company.

While subject to the Notice of Intention proceedings, the
Corporation in addition to continuing with its current efforts, is
prepared to and will consider also pursuing a strategic
alternatives process. To this end, the Corporation has been
contacted by a number of interested parties, that may include a
sale or sales of the Corporation's property, assets and
undertaking, a financing or refinancing which may include an
accompanying restructuring of the Corporation's financial and
contractual obligations, or a combination of any of the foregoing.
Further details of the strategic alternatives process may be
communicated in the near future as part of the proposal
proceedings.

A Notice of Intention is the first stage of a restructuring process
under the BIA, which permits the Corporation to pursue a
restructuring of its affairs. The filing of the Notice of Intention
has the effect of imposing an automatic 30 day stay of proceedings
("Stay") that will protect the Corporation and its assets from
claims and enforcement proceedings of creditors and contractual
counterparties. During the Stay, subject to certain exceptions as
set out in the BIA, no creditor has any remedy against the
Corporation or its property and no person may terminate or amend
any agreement, including a security agreement, or claim an
accelerated payment, or a forfeiture of the term, under any
agreement, including a security agreement, by reason only that the
Corporation is insolvent or that the Notice of Intention has been
filed. The initial Stay period of 30 days and may be extended by
court order. There can be no assurance that the current process
will result in a transaction or, if a transaction is undertaken,
that it will be successfully concluded in a timely manner, or at
all.

                  About Avila Energy Corporation

The Company is an emerging CSE listed corporation trading under the
symbol ('VIK'), and in combination with an expanding portfolio of
100% Owned and Operated oil and natural gas production, pipelines
and facilities is a licensed producer, explorer, and developer of
Energy in Canada. The Company's long-term vision is to achieve
through the implementation of a closed system of carbon capture and
sequestration, an established path towards the material reduction
of Tier 1, Tier 2 and Tier 3 emissions and continues to work
towards becoming a vertically integrated Carbon Neutral Energy
Producer. The Company's goals are to be achieved by focusing on the
application of proven geological, geophysical, engineering, and
production techniques in combination with the delivery of Direct-to
Consumer energy sales to both residential and commercial consumers.
For further information, please Leonard B. Van Betuw, President &
CEO contact: Leonard.v@avilaenergy.com Lars Glimhagen, CFO
Lars.g@avilaenergy.com


AVRICORE HEALTH: Posts $222,559 Net Profit in Fiscal Q2
-------------------------------------------------------
Avricore Health Inc. reports on its mid-year results for 2024
demonstrating the Company's continued success in maintaining strong
growth in revenues while achieving net profitability.

In the six months ended June 30, 2024 revenues grew by 84%
year-over-year, topping $2,169,513 with gross profit increasing 94%
equalling $855,566. This was supported by Q2 2024 revenue
increasing 91% against the same period in 2023 to $1,045,206, with
gross profit topping $370,775, a 62% gain.

This success led the Company to recording a net profit of $222,559
and posting a net increase in cash of $279,039.

"Our success comes from great partners, an incredible team and a
shared mission by all that believes everyone deserves better access
to care," said Hector Bremner, CEO of Avricore. "We've put that
mission at the centre of what we do and know that the passion for
our mission is growing, and we can do so much more in Canada and
globally."

Second Consecutive Profitable Quarter

The Company incurred a comprehensive income of $222,559 for the six
months ended June 30, 2024 (2023 - loss $475,737). Revenue grew
thanks to an increase in HealthTab™ systems deployed and tests
sold. Gross margin for the period was 39% (2023- 37%) outperforming
the Company's target margin of 30%. Share-based compensation of
$29,062 (2023 - $256,519) was recognized for stock options granted,
vested, and repriced during the period.

As of this reporting period the Company had a working capital of
$609,108 (December 31, 2023 – $244,343) and $329,357 (December
31, 2023 - $427,689) in accounts receivable. Given the positive
trend, we believe that our cash resources, along with the net
inflows of revenues from operations and the potential exercising of
options, are sufficient to fund our working capital for the next
twelve months. However, should growth opportunities present
themselves that would exceed this, we have strategic plans that
would ensure we meet demand.

Looking Ahead

The Company sees several near-term positive developments coming
throughout the balance of 2024 and into 2025:

     * Expanding its network of pharmacies utilizing HealthTab,
     * working with pharmacy partners to ensure the maximizing of
testing as part of their patient approach,
     * preparing for potential pharmacy funding announcements by
provinces that will support chronic disease screening and testing,
as well as Strep testing, by these trusted healthcare
professionals,
     * expanding the UK feasibility study in collaboration with its
partners and securing NHS support for pharmacy scope,
     * increasing API connectivity partners to better support
patient health records,
     * new market access pilots and expansions,
     * general policy shifts in key markets which will open doors
to further expansion.

Overall, the Company believes it can manage stable growth through
cashflow, putting it on a strong footing going forward. If, and
when, opportunities arise that would require additional capital
beyond current abilities, the Company can access it and ensure it
can meet demand. Growth in Canada will be a focus; however,
international markets present significant opportunity and will
eventually represent a larger share of revenues in time. The market
for health services and POCT in pharmacy is growing thanks to
public policy decisions which are supporting the approach.
Furthermore, standards being set for POCT in pharmacy are more in
line with HealthTab's approach, making either previously used and
even recently developed approaches increasingly obsolete or unable
to meet the modern standard. The Company feels in light of all
this, that it is on the right track and is confident of its
strategy.

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/yskshwb6

                       About Avricore Health

Vancouver, Canada-based Avricore Health Inc. (TSXV: AVCR) is a
pharmacy service innovator focused on acquiring and developing
early-stage technologies aimed at moving pharmacy forward. Through
its flagship offering HealthTab (a wholly owned subsidiary), it
provides a turnkey point-of-care testing platform, creating value
for stakeholders and better outcomes for patients.

Vancouver, Canada-based Manning Elliott LLP, the Company's auditor
since 2020, issued a "going concern" qualification in its report
dated April 29, 2024, citing that the Company has historically
experienced operating losses and negative cash flows from
operations. These factors raise substantial doubt about the
Company's ability to continue as a going concern.  The continuation
of the Company as a going concern is dependent upon its ability to
generate revenue from its operations and/or raise additional
financing to cover ongoing cash requirements.

For the year ended December 31, 2023, Avricore Health reported a
net loss of C$701,215 on C$3,485,147 of revenue compared to a net
loss of C$818,228 on C$1,768,374 of revenue for the same period in
2022. As of December 31, 2023, the Company has C$2,538,205 in total
assets, C$529,218 in total liabilities, and C$2,008,987 in total
equity.


BAPTIST CHURCH: Hires William E. Jamison & Associates as Counsel
----------------------------------------------------------------
Baptist Church Lilydale Progressive Missionary seeks approval from
the U.S. Bankruptcy Court for the Northern District of Illinois to
hire Law Office William E. Jamison & Associates as its counsel.

The firm will provide these services:

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

     b. assist the Debtor in the negotiation, formulation, drafting
and confirmation of a plan of reorganization;

     c. assist the Debtor in investigating and pursuing all rights
and claims in connection with preserving the value of Debtor's
assets and rehabilitating property of the estate including the
prosecution of any claims against any insurer of Debtor's
property;

     d. take such action as may be necessary with respect to any
claims that may be asserted against Debtor and to prepare such
application, motion, complaints, orders, reports, pleading or other
papers on Debtor's behalf that may be necessary in connection with
this proceeding; and

     e. perform all other legal services for the Debtor which may
be required in connection with this proceeding.

The firm will be paid at the rates of $400 per hour.

The firm received a retainer in the amount of $15,000.

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

William E. Jamison, Esq., a partner at Law Office of William E.
Jamison & Associates, 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 E. Jamison, Esq.
     Law Office of William E. Jamison & Associates
     53 West Jackson Blvd #801
     Chicago, IL 60604
     Telephone: (312) 226-8500
     Email: wjami39246@aol.com

         About Baptist Church Lilydale Progressive Missionary

Baptist Church Lilydale Progressive Missionary filed its voluntary
petition for relief under Chapter 11 of the Bankrutpcy Code (Bankr.
N.D. Ill. Case No. 24-12502) on August 26, 2024, listing $500,001
to $1 million in assets and $100,001 to $500,000 in liabilities.

Judge Janet S Baer presides over the case.

William E. Jamison, Jr., Esq. at the Law Office William E. Jamison
& Associates represents the Debtor as counsel.


BELDEN INC: Egan-Jones Retains BB- Senior Unsecured Ratings
-----------------------------------------------------------
Egan-Jones Ratings Company, on September 9, 2024, maintained its
'BB-' foreign currency and local currency senior unsecured ratings
on debt issued by Belden Inc. EJR also withdrew rating on
commercial paper issued by the Company.

Headquartered in St. Louis, Missouri, Belden Inc. designs,
manufactures, and markets cable, connectivity, and networking
products.


BIO-KEY INTERNATIONAL: Grosses $1.9 Million From Warrants Exercise
------------------------------------------------------------------
BIO-key International, Inc. disclosed in a Form 8-K Report filed
with the U.S. Securities and Exchange Commission that on September
12, 2024, the Company entered into a warrant exercise agreement
with an existing accredited investor to exercise certain
outstanding warrants to purchase an aggregate of 1,030,556 shares
of the Company's common stock, $0.0001 par value per share,
originally issued to the Investor on October 31, 2023, having an
original exercise price of $3.15 per share. The issuance of the
shares of Common Stock underlying the Existing Warrants were
registered pursuant to the registration statements on Form S-1
(File No. 333-275003).

In consideration for the immediate exercise of the Existing
Warrants, the exercising holder received new unregistered Series A
warrants to purchase up to an aggregate of 1,030,556 shares of the
Company's common stock and new unregistered Series B warrants to
purchase up to an aggregate of 1,030,556 shares of the Company's
common stock, and the Company also agreed to reduce the exercise
price of the Existing Warrants to $1.85 per share.

The New Warrants have substantially the same terms, are immediately
exercisable at an exercise price of $1.85 per share, and will
expire five years from the date of issuance. The Company agreed to
file a resale registration statement covering the resale of the
shares of Common Stock issuable upon exercise of the New Warrants
with the Securities and Exchange Commission as soon as reasonably
practicable (and in any event within 30 calendar days) after the
date of the Warrant Exercise Agreement, and to use commercially
reasonable efforts to have such Resale Registration Statement
declared effective by the SEC within 60 calendar days following the
date of the Warrant Exercise Agreement (or within 90 calendar days
following the date of the Warrant Exercise Agreement in case of a
"full review" of such registration statement by the SEC). The New
Warrants each include a beneficial ownership limitation that
prevents the investor from owning more than 4.99% of the Company's
outstanding common stock at any time.

The gross proceeds to the Company from the exercise of the Existing
Warrants was approximately $1.9 million, prior to deducting
placement agent fees and estimated offering expenses. The closing
of the offering occurred on September 13, 2024. The Company intends
to use the net proceeds for working capital and general corporate
purposes, including repayment of a portion of the Company's
outstanding secured note.

Maxim Group LLC acted as the exclusive placement agent to the
Company pursuant to a Placement Agency Agreement between the
Company and Maxim, dated September 12, 2024. As compensation for
such services, the Company agreed to pay Maxim an aggregate cash
fee equal to 6% of the gross proceeds received by the Company from
the exercise of the Existing Warrants.

                           About BIO-key

Holmdel, N.J.-based BIO-key International, Inc., founded in 1993,
is revolutionizing authentication and cybersecurity with
biometric-centric, multi-factor identity and access management
(IAM) software securing access for over forty million users.
BIO-key allows customers to choose the right authentication factors
for diverse use cases, including phoneless, tokenless, and
passwordless biometric options. Its hosted or on-premise
PortalGuard IAM solution provides cost-effective, easy-to-deploy,
convenient, and secure access to computers, information,
applications, and high-value transactions.

Henderson, Nev.-based Bush & Associates CPA LLC, the Company's
auditor since 2024, issued a "going concern" qualification in its
report dated June 5, 2024, citing that the Company has suffered
substantial net losses and negative cash flows from operations in
recent years and is dependent on debt and equity financing to fund
its operations, all of which raise substantial doubt about the
Company's ability to continue as a going concern.

For the years ended December 31, 2023 and 2022, BIO-key
International reported net losses of $8,521,837 and $11,909,903,
respectively. As of June 30, 2024, BIO-key International had $4.80
million in total assets, $5.85 million in total liabilities, and a
total stockholders' deficit of $1.06 million.


BKDJ INVESTMENT: Seeks to Hire Patrick J Gros CPA as Accountant
---------------------------------------------------------------
BKDJ Investment LLC seeks approval from the U.S. Bankruptcy Court
for the Eastern District of Louisiana to employ Patrick Gros, CPA
and Patrick J Gros CPA APAC on an interim basis to act as certified
public accountant.

The firm will assist the Debtor and the estate with all actions
necessary to confirm the Plan including but not limited to
preparing Debtor's Monthly Operating Reports and preparing Debtor's
Plan Feasibility Projections. Additional financial activities and
testimony may be required of Mr. Gros as the Debtor's case unfolds.


The accountant will be paid at these rates:

     Mr. Gros       $250 per hour
     Manager        $175 per hour
     Seniors        $140 per hour
     Staff          $95 per hour

Mr. Gros of Patrick J Gros CPA APAC assured the court that his firm
is a disinterested person as that term is defined in 11 U.S.C. Sec.
101.

The accountant can be reached at:

     Patrick J. Gros, CPA
     Patrick J Gros CPA APAC
     651 River Highlands Blvd.
     Covington, LA 70433
     Phone: (985) 898-3512
     Email: info@PJGrosCPA.com

       About BKDJ Investment LLC
   
BKDJ Investment, LLC filed a petition under Chapter 11, Subchapter
V of the Bankruptcy Code (Bankr. E.D. La. Case No. 24-10966) on May
22, 2024, with up to $50,000 in assets and up to $1 million in
liabilities.

Judge Meredith S. Grabill presides over the case.

Robin R. DeLeo, Esq., represents the Debtor as legal counsel.


BKDJ INVESTMENT: Unsecureds Will Get 100% of Claims in Plan
-----------------------------------------------------------
BKDJ Investment LLC filed with the U.S. Bankruptcy Court for the
Eastern District of Louisiana a First Plan of Reorganization for
Small Business.

This Plan of Reorganization proposes to pay creditors of the Debtor
from future real estate sales and rental income.

Non-priority unsecured creditors holding allowed claims will
receive distributions, which the proponent of the Plan has valued
at approximately 100% of the allowed claim amount. This Plan also
provides for the payment of administrative and priority claims as
unclassified claims.

Class 3 consists of Unsecured Claimants. No unsecured claims have
filed proofs of claim herein. The Debtor listed one undisputed,
liquidated unsecured claimant in the amount of $11,605.00 (Spray
Foam Jefe LLC). This Creditor shall be paid quarterly payments of
$500.00 over 36 months with the remainder of the claim satisfied in
full upon the sale of the Jackson Street Properties. This Class is
impaired.

Class 4 consists of Equity Interests. The equity interest holders
shall remain their interests that being 50% Diedra Stanton and 50%
Mr. Keyes.

This Plan will be funded by the sale of real estate and the ongoing
rental income earned by the Debtor. The Debtor anticipates that
Jermaine Worthy and Deidra Stanton, insiders of the Debtor, will
continue in their position as managers of the Debtor.

A full-text copy of the Plan of Reorganization dated August 20,
2024 is available at https://urlcurt.com/u?l=yXZNkm from
PacerMonitor.com at no charge.

Counsel to the Debtor:

     Robin R. De Leo, Esq.
     The De Leo Law Firm, LLC
     800 Ramon St.
     Mandeville, LA 70448
     Tel: (985) 727-1664
     Fax: (985) 727-4388
     Email: lisa@northshoreattorney.com

       About BKDJ Investment LLC

BKDJ Investment, LLC filed a petition under Chapter 11, Subchapter
V of the Bankruptcy Code (Bankr. E.D. La. Case No. 24-10966) on May
22, 2024, with up to $50,000 in assets and up to $1 million in
liabilities.

Judge Meredith S. Grabill presides over the case.

Robin R. DeLeo, Esq., represents the Debtor as legal counsel.


BLUEBIRD BIO: Ernst & Young Raises Going Concern Doubt
------------------------------------------------------
bluebird bio, Inc. disclosed in a Form 10-K Report filed with the
U.S. Securities and Exchange Commission for the fiscal year ended
December 31, 2023, that its auditor expressed substantial doubt
about the Company's ability to continue as a going concern.

Boston, Massachusetts-based Ernst & Young LLP, the Company's
auditor since 2012, issued a "going concern" qualification in its
report dated September 13, 2024, citing that the Company has
suffered recurring operating losses and negative operating cash
flows and has stated that substantial doubt exists about the
Company's ability to continue as a going concern.

The Company had a net loss of $211.9 million for the year ended
December 31, 2023, and an accumulated deficit of $4.3 billion as of
December 31, 2023.
 
The Company's history of recurring operating losses and negative
operating cash flows, its expectation to generate operating losses
and negative operating cash flows, and the need for additional
funding to support its planned operations raise substantial doubt
regarding the Company's ability to continue as a going concern for
a period of one year after the date that these consolidated
financial statements are issued. Management's plans to alleviate
the conditions that raise substantial doubt include controlling
spending, executing on commercial launch plans, and exploring
additional financing options. Management has concluded the
likelihood that its plan to successfully obtain sufficient funding
from one or more of these sources, or adequately reduce
expenditures, while reasonably possible, is less than probable.
Accordingly, the Company has concluded that substantial doubt
exists about the Company's ability to continue as a going concern
for a period of at least 12 months from Sept. 13, 2024.

The Company has based the estimated cash needs on assumptions that
may prove to be wrong, and its operating plan may change as a
result of many factors currently unknown to it. As a result, the
Company could deplete its capital resources sooner than it
currently expects. Along with the Company's revenue from product
sales, the Company expects to finance its future cash needs through
the issuance of equity, or debt, or other alternative means. If the
Company is unable to obtain funding on a timely basis, or if
revenues from product sales are less than it has projected, the
Company may be required to further revise its business plan and
strategy, which may result in the Company significantly curtailing,
delaying or discontinuing one or more of its research or
development programs or the commercialization of any products or
may result in the Company being unable to expand its operations or
otherwise capitalize on its business opportunities. As a result,
the Company's business, financial condition and results of
operations could be materially affected.

A full-text copy of the Company's Form 10-Q is available at:

                   https://tinyurl.com/2vdpzb6a

                     About bluebird bio, Inc.

bluebird bio, Inc. was incorporated in Delaware on April 16, 1992,
and is headquartered in Somerville, Massachusetts. The Company is a
biotechnology company committed to researching, developing and
commercializing potentially curative gene therapies for severe
genetic diseases based on its proprietary lentiviral vector gene
addition platform. Since its inception, the Company has devoted
substantially all of its resources to its research and development
efforts relating to its product candidates, and commercialization
of its approved products, including activities to manufacture
product candidates, conduct clinical studies of its product
candidates, perform preclinical research to identify new product
candidates, provide selling, general and administrative support for
these operations and market and commercially manufacture and
distribute its approved products.

As of December 31, 2023, the Company had $619.2 million in total
assets, $424.6 million in total liabilities, and $194.5 million in
total stockholders' equity.


BLUEBIRD BIO: Swings to $69.8 Million Net Loss in Q1 2024
---------------------------------------------------------
bluebird bio, Inc. filed with the U.S. Securities and Exchange
Commission its Quarterly Report on Form 10-Q reporting a net loss
of $69.8 million on $18.6 million of total revenues for the three
months ended March 31, 2024, compared to a net income of $18.9
million on $2.4 million of total revenues for the same period in
2023.

Since its inception, the Company has incurred significant operating
losses and negative operating cash flows. As of March 31, 2024, the
Company had an accumulated deficit of $4.3 billion. During the
three months ended March 31, 2024, the Company used $74.7 million
of cash in operations. As of March 31, 2024, the Company had cash
and cash equivalents of $212 million.

As of March 31, 2024, the Company had $631.5 million in total
assets, $500.4 million in total liabilities, and $131 million in
total stockholders' equity.

A full-text copy of the Company's Form 10-Q is available at:

                   https://tinyurl.com/254vfejb

                     About bluebird bio, Inc.

bluebird bio, Inc. was incorporated in Delaware on April 16, 1992,
and is headquartered in Somerville, Massachusetts. The Company is a
biotechnology company committed to researching, developing and
commercializing potentially curative gene therapies for severe
genetic diseases based on its proprietary lentiviral vector gene
addition platform. Since its inception, the Company has devoted
substantially all of its resources to its research and development
efforts relating to its product candidates, and commercialization
of its approved products, including activities to manufacture
product candidates, conduct clinical studies of its product
candidates, perform preclinical research to identify new product
candidates, provide selling, general and administrative support for
these operations and market and commercially manufacture and
distribute its approved products.

Boston, Massachusetts-based Ernst & Young LLP, the Company's
auditor since 2012, issued a "going concern" qualification in its
report dated September 13, 2024, citing that the Company has
suffered recurring operating losses and negative operating cash
flows and has stated that substantial doubt exists about the
Company's ability to continue as a going concern.

As of December 31, 2023, the Company had $619.2 million in total
assets, $424.6 million in total liabilities, and $194.5 million in
total stockholders' equity.


BRAD'S RAW: Case Summary & 20 Largest Unsecured Creditors
---------------------------------------------------------
Debtor: Brad's Raw Chips, LLC
        PO Box 312
        165 California Road
        Quakertown, PA 18951

Business Description: The Debtor is a provider of snack foods.

Chapter 11 Petition Date: September 23, 2024

Court: United States Bankruptcy Court
       Eastern District of Pennsylvania

Case No.: 24-13412

Judge: Hon. Ashely M Chan

Debtor's Counsel: Albert A. Cirdi III, Esq.
                  CIARDI CIARDI & ASTIN
                  1905 Spruce Street
                  Philadelphia PA 19103
                  Tel: 215-557-3550

Estimated Assets: $500,000 to $1 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Arthur Pergament as CEO.

A copy of the Debtor's list of 20 largest unsecured creditors is
available for free at PacerMonitor.com at:

https://www.pacermonitor.com/view/NGRTVBA/Brads_Raw_Chips_LLC__paebke-24-13412__0001.2.pdf?mcid=tGE4TAMA

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

https://www.pacermonitor.com/view/M7SDVAI/Brads_Raw_Chips_LLC__paebke-24-13412__0001.0.pdf?mcid=tGE4TAMA


BRIGANTI ENTERPRISE: Court OKs Deal on Cash Collateral Use
----------------------------------------------------------
The U.S. Bankruptcy Court for the Central District of California
approved a stipulation granting Briganti Enterprise, Inc. continued
access to U.S. Small Business Administration's cash collateral.

The court-approved stipulation allows Briganti to use cash
collateral from September 17 through confirmation of its Chapter 11
plan to fund its continued operations.

As protection, Briganti granted SBA a replacement lien on
post-petition revenues and agreed to continue its $566 monthly
payment, which started in April. Additionally, the company is
obligated to pursue confirmation of a Chapter 11 reorganization
plan that provides for at least the same monthly payment to SBA.

The stipulation emphasizes that the company must not use cash
collateral for insider payments until all relevant Bankruptcy Code
requirements are met.

SBA has a security lien on Briganti's personal property, a portion
of which constitutes the company's cash collateral. The property
secures the agency's loan to the company. As of March 15, the
amount due on the SBA loan was $521,679.63.

                     About Briganti Enterprise

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

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

Judge Neil W. Bason oversees the case.

Michael Jay Berger, Esq., at the Law Offices of Michael Jay Berger,
represents the Debtor as counsel.


BRINK'S CO: Egan-Jones Retains B+ Senior Unsecured Ratings
----------------------------------------------------------
Egan-Jones Ratings Company, on September 3, 2024, maintained its
'B+' foreign currency and local currency senior unsecured ratings
on debt issued by Brink's Company. EJR also withdrew rating on
commercial paper issued by the Company.

Headquartered in Richmond, Virginia, Brink's Company provides
security services globally.


BURGERFI INTERNATIONAL: Oct. 7 Final Hearing on TREW DIP Loan
-------------------------------------------------------------
Burgerfi International, Inc., sought and obtained interim authority
from the U.S. Bankruptcy Court for the District of Delaware to
obtain postpetition financing and use cash collateral to address
liquidity needs, ensure ongoing operations, and facilitate a
structured sale process for the Debtors' assets while maximizing
stakeholder value during Chapter 11 bankruptcy proceeding.

Burgerfi has entered into a senior secured, superpriority, multiple
draw credit facility with TREW Capital Management Private Credit 2
LLC pursuant to the terms and conditions of a Senior Secured
Superpriority Debtor-in-Possession Credit and Security Agreement.
The DIP Facility provides for (a) a new money multiple-draw credit
facility in an aggregate principal amount of up to $5,180,000; and
(b) a term loan "roll up" which will refinance an equivalent amount
of $10,360,000 of prepetition obligations under a prepetition
credit agreement.

Under the Interim Order, the DIP Facility grants the Debtor access
to up to $3,500,000 of New Money Loan and rolls up $7,000,000 of
the pre-bankruptcy debt.

On September 11, 2024, the Debtors filed for Chapter 11 bankruptcy,
allowing them to continue operating their BurgerFi and Anthony's
Coal Fired Pizza restaurants, which employ over 2,100 people across
67 locations and 77 franchises. Facing significant financial
difficulties, the Debtors incurred approximately $60.25 million in
debt under a Senior Credit Facility and $18.1 million under a
Junior Term Loan, leading to a critical need for new funding.

The Debtors state that the DIP Financing is essential to cover
operating costs and fulfill obligations to employees, vendors, and
other service providers. The Debtors have determined that no
alternative financing sources are available, making the DIP
Facility their best option.

As part of the DIP Facility, the Debtors plan to grant
superpriority claims and liens on their assets, which will ensure
adequate protection for prepetition secured parties. They assert
that the terms of this financing reflect sound business judgment,
as it is necessary for maintaining operations and facilitating a
structured sale process for their assets.

The Debtors believe that the DIP Facility is vital for their
continued operations and for maximizing stakeholder value during
the bankruptcy process. The relief sought aligns with the
provisions of the Bankruptcy Code and demonstrates a strategic
approach to their financial challenges.

The Debtors have proposed bidding procedures that will govern the
sale of their assets.  A hearing to consider entry of the Bid
Procedures Order is scheduled to commence on October 7, 2024 at
3:00 p.m. (ET).  The Debtors and TREW agree that in any sale of the
DIP Collateral or the Prepetition Collateral, TREW shall have the
right to credit bid the Prepetition Obligations and DIP
Obligations.

The Debtors' obligations under the DIP Facility are subject to the
Carve Out for (i) all fees required to be paid to the Clerk of the
Court and to the U.S. Trustee under 28 U.S.C. section 1930(a) plus
interest at the statutory rate; (ii) all reasonable fees and
expenses up to $25,000 incurred by a trustee under section 726(b)
of the Bankruptcy Code; (iii) to the extent allowed at any time and
consistent with the Budget, all unpaid fees and expenses incurred
by persons or firms retained by the Debtors pursuant to section
327, 328, or 363 of the Bankruptcy Code and the Creditors'
Committee pursuant to section 328 or 1103; and (iv) Allowed
Professional Fees of Professional Persons in an aggregate amount of
$100,000 for Debtor Professionals and $25,000 for the Committee
Professionals incurred after the first business day following
delivery by the DIP Lender of a Carve Out Trigger Notice.

A copy of the Court's Interim Order is available at
https://urlcurt.com/u?l=P7kS88

A final hearing on the DIP Facility is also set for October 7.

                   About BurgerFi Int'l

BurgerFi International, Inc. (NASDAQ:BFI) is a multi-brand
restaurant company that develops, markets, and acquires
fast-casual
and premium-casual dining restaurant concepts around the world,
including corporate-owned stores and franchises. BurgerFi
International, Inc. is the owner and franchisor of two brands with
a combined 144 locations: (i) Anthony's, a premium pizza and wing
brand with 51 restaurants (50 corporate-owned casual restaurant
locations and one dual brand franchise location), as of Sept. 10,
2024, and (ii) BurgerFi, among the nation's fast-casual better
burger concepts with 93 BurgerFi restaurants (76 franchised and 17
corporate-owned) as of Sept. 10, 2024.

BurgerFi International, Inc. and 114 affiliated debtors filed
voluntary petitions for relief under Chapter 11 of the United
States Bankruptcy Code on Sept. 11, 2024 (Bankr. D. Del. Lead Case
No. 24-12017).  The cases are pending before the Honorable Judge
Craig T Goldblatt.

Raines Feldman Littrell LLP serves as the Debtors' counsel.  Force
Ten Partners' Jeremy Rosenthal serves as the Company's Chief
Restructuring Officer.  Sitrick And Company serves as strategic
communications advisor to the Company. Stretto is the claims agent.


BURGESS BIOPOWER: Plan Exclusivity Period Extended to December 9
----------------------------------------------------------------
Judge Laurie Selber Silverstein of the U.S. Bankruptcy Court for
the District of Delaware extended Burgess BioPower, LLC and Berlin
Station, LLC's exclusive periods to file a plan of reorganization
and obtain acceptance thereof to December 9, 2024 and February 3,
2025, respectively.

As shared by Troubled Company Reporter, the Debtors have over $100
million in pre-petition secured debt, and needed to negotiate and
obtain DIP financing at the beginning of the case. Also at the
beginning of the case, the Debtors and their professionals were
consumed by an intensive and fast moving litigation with
Eversource. At the same time, the Debtors negotiated, drafted, and
filed a proposed plan, which plan featured a "toggle" between a
sale and a restructuring.

The Debtors and their professionals have made significant progress
in moving the Chapter 11 Cases towards a successful completion. In
the six months since the Petition Date, the Debtors have, among
other things: (i) obtained successful resolution of their dispute
with Eversource; (ii) entered into new operational arrangements to
enable them to sell power on a merchant basis; (iii) fully
transitioned to merchant operations, (iv) solicited potential
purchasers and plan sponsors; (v) complied with all their reporting
obligations including filing their Schedules and Statements and
monthly operating reports; (vi) obtained approval for their
disclosure statement and solicited acceptances to their initial
proposed plan; (vii) established bar dates and provided notice
thereof to all parties; and (viii) handled the various other tasks
related to the administration of the Debtors' bankruptcy estates
and the Chapter 11 Cases.

The Debtors assert that creditors will not be harmed by the
extension of the Exclusive Periods, and this is only the Debtors'
second motion to extend the Exclusive Periods. The Debtors are not
seeking an extension of the Exclusive Periods to delay
administration of the Chapter 11 Cases, but rather to allow the
Debtors to continue to maximize the value of their estates and
proceed through the sale and/or confirmation process.

Co-Counsel for the Debtors:           

                   Chantelle D. McClamb, Esq.
                   GIBBONS P.C.
                   300 Delaware Ave., Suite 1015
                   Wilmington, DE 19801
                   Tel: (302) 518-6300
                   Email: cmcclamb@gibbonslaw.com

                     - AND -

                   Robert K. Malone, Esq.
                   Kyle P. McEvilly, Esq.
                   GIBBONS P.C.
                   One Gateway Center
                   Newark, New Jersey 07102
                   Tel: (973) 596-4500
                   E-mail: rmalone@gibbonslaw.com
                           kmcevilly@gibbsonlaw.com

Co-Counsel for the Debtors:     

                   Alison D. Bauer, Esq.
                   William F. Gray, Jr., Esq.
                   Jiun-Wen Bob Teoh, Esq.
                   FOLEY HOAG LLP
                   1301 Avenue of the Americas, 25th Floor
                   New York, New York 10019
                   Tel: (212) 812-0400
                   Email: abauer@foleyhoag.com
                          wgray@foleyhoag.com
                          jteoh@foleyhoag.com

                     - AND -

                   Kenneth S. Leonetti, Esq.
                   Christian Garcia, Esq.
                   FOLEY HOAG LLP
                   155 Seaport Boulevard
                   Boston, Massachusetts 02210
                   Tel: (617) 832-1000
                   Email: ksl@foleyhoag.com
                   cgarcia@foleyhoag.com

                    About Burgess BioPower

Burgess BioPower, LLC and its affiliates are renewable energy power
companies that own and operate a 75-megawatt biomass-fueled power
plant located on an approximately 62-acre site in Berlin, New
Hampshire. Berlin Station owns the facility and the facility site,
and Burgess BioPower leases the facility pursuant to a long-term
lease. Burgess BioPower also holds the necessary regulatory
licenses for the operation of the facility.

The Debtors sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Del. Lead Case No. 24-10235) on February
9, 2024, with $10 million to $50 million in assets and $100 million
to $500 million in liabilities. Dean Vomero, chief restructuring
officer, signed the petitions.

Judge Laurie Selber Silverstein oversees the cases.

The Debtors tapped Foley Hoag, LLP as general bankruptcy counsel;
Gibbons P.C. as Delaware counsel; and SSG Capital Advisors, L.P. as
investment banker.


CAPSTONE GREEN: Swings to $24.2 Million Net Income in Q3 2023
-------------------------------------------------------------
Capstone Green Energy Holdings, Inc. filed with the U.S. Securities
and Exchange Commission its Quarterly Report on Form 10-Q reporting
a net income of $24.2 million on $14.6 million of total net
revenues for the three months ended December 31, 2023, compared to
a net loss of $6.3 million on $21 million of total net revenues for
the three months ended December 31, 2022.

For the nine months ended December 31, 2023, the Company reported a
net income of $12.7 million on $66.9 million of total net revenues,
compared to a net loss of $14.2 million on $59.9 million of total
net revenues for the same period in 2022.

As of December 31, 2023, the Company had $97.7 million in total
assets, $93.3 million in total liabilities, $13.9 million in
redeemable noncontrolling interests, and $9.4 million in total
stockholders' deficiency.

A full-text copy of the Company's Form 10-Q is available at:

                   https://tinyurl.com/k37wsehy

            About Capstone Green Energy Corporation

Capstone Green Energy Corporation builds microturbine energy
systems and battery storage systems that allow customers to produce
power on-site in parallel with the electric grid or stand-alone
when no utility grid is available. Capstone Green offers
microturbines designed for commercial, oil and gas, and other
industrial applications.

Los Angeles, Calif.-based Marcum LLP, the Company's auditor since
2017, issued a "going concern" qualification in its report dated
June 12, 2024, citing that the Company has incurred significant
losses and needs to raise additional funds to meet its obligations
and sustain its operations. These conditions raise substantial
doubt about the Company's ability to continue as a going concern.

As of March 31, 2023, the Company had $108 million in total assets,
$132.1 million in total liabilities, and $24.1 million in total
stockholders' deficit.


CENTRAL SQUARE: Hires Keller Williams Realty as Real Estate Broker
------------------------------------------------------------------
Central Square Terrace, LLC seeks approval from the U.S. Bankruptcy
Court for the District of Massachusetts to hire Keller Williams
Realty as real estate broker.

The firm will market and sell the Debtor's property located at 220
Middle St Units9-12, Weymouth, MA.

The Debtor proposes to pay a total real estate broker's commission
of 6 percent of the gross sale price.

As disclosed in the court filings, the broker does not have any
connection with Debtor's creditors, any other party-in-interest, or
their respective attorneys or accountants.

The firm can be reached through:

     William Stone
     Keller Williams Realty
     29 Commercial St
     Braintree, MA 02184
     Mobile (781) 267-0693
     Office (781) 817-2175
     Email: billstone@kw.com

       About Central Square Terrace, LLC

Central Square Terrace, LLC filed its voluntary petition for relief
under Chapter 11 of the Bankruptcy Code (Bankr. D. Mass. Case No.
24-10952) on May 16, 2024, listing $1 million to $10 million in
assets and $500,000 to $1 million in liabilities. The petition was
signed by Laura J. Barry as authorized representative.

Judge Janet E Bostwick presides over the case.

Peter M. Daigle, Esq. at DAIGLE LAW OFFICE represents the Debtor as
counsel.


CHAMPIONS ONCOLOGY: Reports $1.3 Million Net Income in Q1 2024
--------------------------------------------------------------
Champions Oncology, Inc. filed with the U.S. Securities and
Exchange Commission its Quarterly Report on Form 10-Q reporting a
net income of $1.3 million on $14.1 million of revenues for the
three months ended July 31, 2024, compared to a net loss of $2.6
million on $12.6 million of revenues for the same period in 2023.

The Company had a working capital deficit of $6 million as of July
31, 2024 and an accumulated deficit of $83.3 million for the same
period.

As of July 31, 2024, the Company had $24.9 million in total assets,
$25.3 million in total liabilities, and $332,000 in total
stockholders' deficit.

A full-text copy of the Company's Form 10-Q is available at:

                   https://tinyurl.com/49nzb6u3

                     About Champions Oncology

Hackensack, N.J.-based Champions Oncology, Inc. is a
technology-enabled research organization engaged in creating
technology solutions to be utilized in drug discovery and
development. Its research center operates in both regulatory and
non-regulatory environments and consists of a comprehensive set of
computational and experimental research platforms. Its
pharmacology, biomarker, and data platforms are designed to
facilitate drug discovery and development at lower costs and
increased speeds.

West Palm Beach, Fla.-based EisnerAmper LLP, the Company's auditor
since 2015, issued a "going concern" qualification in its report
dated July 16, 2024, citing that the Company has experienced net
losses and negative cash flows from operations that raise
substantial doubt about its ability to continue as a going
concern.


Champions Oncology reported a net loss of $7.3 million for the year
ending April 30 2024. As of April 30, 2024, the Company had $26.1
million in total assets, $28 million in total liabilities, and $1.9
million in total stockholders' deficiency.


CHESAPEAKE ENERGY: Egan-Jones Retains BB+ Senior Unsecured Ratings
------------------------------------------------------------------
Egan-Jones Ratings Company, on September 9, 2024, maintained its
'BB+' foreign currency and local currency senior unsecured ratings
on debt issued by Chesapeake Energy Corporation. EJR also withdrew
rating on commercial paper issued by the Company.

Headquartered in Oklahoma City, Oklahoma, Chesapeake Energy
Corporation produces oil and natural gas.


COFFEE HOLDING: Reports 19% Increase in Q3 2024 Net Sales
---------------------------------------------------------
Coffee Holding Co., Inc. announced its operating results for the
fiscal quarter ended July 31, 2024:

     * Net sales totaled $18,813,162 for the three months ended
July 31, 2024, an increase of $3,048,797, or 19%, from $15,764,365
for the three months ended July 31, 2023. The increase in net sales
was due to increased sales to new private label customers.

     * Cost of sales for the three months ended July 31, 2024 was
$14,887,098, or 79.1% of net sales, as compared to $13,315,602, or
84.5% of net sales, for the three months ended July 31, 2023, an
increase of $1,571,496. Cost of sales consists primarily of the
cost of green coffee and packaging materials and realized and
unrealized gains or losses on hedging activity. This increase in
gross margin was due to price increases that were initiated during
the three months ended July 31, 2024 for the Company's roasted
coffee customers as well as a favorable inventory position which
resulted in higher gross margins related to the Company's wholesale
green coffee customers.

     * Gross profit for the three months ended July 31, 2024
amounted to $3,926,064 or 20.9% of net sales, as compared to
$2,448,763 or 15.5% of net sales, for the three months ended July
31, 2023. The increase in gross profits on a percentage and dollar
basis was attributable to the factors listed.

     * Total operating expenses increased by $354,191 to $3,206,201
for the three months ended July 31, 2024 from $2,852,010 for the
three months ended July 31, 2023. Selling and administrative
expenses increased by $336,373 and officers' salaries increased by
$17,818. The increase in selling and administrative expenses was
due to higher payroll costs, professional fees, and insurance
expense, partially offset by decreases in medical expenses,
automobile costs, and advertising costs.

     * Other income for the three months ended July 31, 2024 was
$166,182, a decrease of $84,934 from other income of $251,116 for
the three months ended July 31, 2023. The change was attributable
to a decrease in interest expense of $99,383, an increase in
interest income of $249, a decrease in loss from the Company's
equity method investments of $5,007, and a gain on extinguishment
of lease of $210,567, partially offset by a decrease in other
income of $400,140 related to an insurance claim.

     * The Company's expense for income taxes for the three months
ended July 31, 2024 totaled $259,249 compared to a benefit of
$40,250 for the three months ended July 31, 2023. The change was
primarily attributable to the difference in the income for the
three months ended July 31, 2024 versus the loss for the three
months ended July 31, 2023.

     * The Company had net income of $626,796, or $0.11 per share
basic and diluted, for the three months ended July 31, 2024
compared to a net loss of $111,881, or $0.02 per share basic and
diluted, for the three months ended July 31, 2023.

"We are pleased to deliver a strong third quarter performance to
our shareholders" said Andrew Gordon, President and CEO of Coffee
Holding Company. Our efforts over the last several months are now
being reflected in our results. The addition of new customers for
our private label business along with renewed growth of our
flagship Café Caribe Brand have led the way to the strong growth
in sales which I referred to in the company update which we issued
at the beginning of 2024. In addition, we have paid down our line
of credit by over $7 million during the last nine months, resulting
in a savings of over $150,000 in interest expense. As of today, we
have a zero-balance outstanding on our line of credit and I expect
we will be able to maintain a similar level of borrowings over the
next several periods as I believe we will continue to have positive
cash flow from our operations. Annualized, these savings would
translate into approximately $.10 a share in pretax earnings.
Lastly, with the termination of the Delta transaction, we are
determined to see a higher price for our stock that is commensurate
with the true value of our company," concluded Mr. Gordon.

                      About Coffee Holding Co.

Staten Island, N.Y.-based Coffee Holding Co., Inc. is an integrated
wholesale coffee roaster and dealer located in the United States.
The Company's core products can be divided into three categories:
(1) Wholesale Green Coffee; (2) Private Label Coffee; and (3)
Branded Coffee.

As of April 30, 2024, the Company had $34.92 million in total
assets, $10.88 million in total liabilities, and $24.04 million in
total stockholders' equity.

New York, N.Y.-based Marcum LLP, the Company's auditor from 2013 to
2021 and subsequently reappointed in 2022, issued a "going concern"
qualification in its report dated February 9, 2024, citing that the
Company's line of credit is maturing on June 30, 2024, and there
are certain financial covenants that the Company is in violation of
with the lender. The Company has not received a waiver from the
lender, which has reserved its right to exercise its rights and
remedies at any time in its sole discretion. The auditor noted that
the uncertainties surrounding the ability to receive a waiver and
extend its line of credit when it becomes due raise substantial
doubt as to whether existing cash and cash equivalents will be
sufficient to meet its obligations as they become due within 12
months from the date the consolidated financial statements were
issued.


COMTECH TELECOM: Inks Indemnification Agreements With Execs
-----------------------------------------------------------
Comtech Telecommunications Corp. disclosed in a Form 8-K Report
filed with the U.S. Securities and Exchange Commission that on
September 12, 2024, the Company entered into Indemnification
Agreements with John Ratigan, Interim Chief Executive Officer, and
Donald Walther, Chief Legal Officer, and reaffirmed the existing
Indemnification Agreement with Michael A. Bondi, Chief Financial
Officer, in the same form as the Form of Indemnification Agreement
which the Company have entered into with other officers and
directors of the Company and which was previously filed as Exhibit
Number 10.1 to the Company's Form 8-K filed on March 8, 2007.

                About Comtech Telecommunications

Headquartered in Huntington, New York, Comtech Telecommunications
Corp. designs, develops, and manufactures technology electronic
products and systems.

As of April 30, 2024, Comtech had $991 million in total assets,
$414.33 million in total liabilities, $170.25 million in
convertible preferred stock, and $406.42 million in total
stockholders' equity.

                           Going Concern

In its Quarterly Report for the three months ended April 30, 2024,
Comtech said that its current cash and liquidity projections raise
substantial doubt about its ability to continue as a going concern.
Based on its current business plans, including projected capital
expenditures, the Company believes its current level of cash and
cash equivalents, excess availability under its revolver loan, and
liquidity expected to be generated from future cash flows will be
sufficient to fund its operations over the next 12 months beyond
the issuance date. However, such a determination is dependent on
several factors including, but not limited to, general business
conditions and the Company's ability to reduce investments in
working capital (such as unbilled receivables). If the Company is
unable to maintain its current level of cash and cash equivalents,
excess availability under its revolver loan, or generate sufficient
liquidity from future cash flows, the Company's business, financial
condition, and results of operations could be materially and
adversely affected.


CONCORDIA ANESTHESIOLOGY: Hires Wright Law as Bankruptcy Counsel
----------------------------------------------------------------
Concordia Anesthesiology, Inc. seeks approval from the U.S.
Bankruptcy Court for the Northern District of Georgia to employ The
Wright Law Alliance, P.C. as bankruptcy counsel.

The firm will provide these services:

   (a) advise, assist and represent Debtor with respect to its
rights, powers, duties and obligations in the administration of
this case, the operation of its business and, as appropriate, the
disposition of assets, the management of property, and the
collection, preservation and administration of assets;

   (b) advise, assist and represent Debtor in connection with
analysis of the assets, liabilities and financial condition of
Debtor and other matters relating to Debtor's business and the
development of a strategy in connection with the preparation and
filing of a plan of reorganization;

   (c) in connection with the development of a plan of
reorganization and in consideration of sale of assets under 11
U.S.C. Section 363, to advise, assist and represent Debtor with
regard to (i) negotiations with parties in interest; (ii) the
formulation, preparation and presentation of associated documents;
(iii) drafting, filing and presenting motions, pleadings and
applications; (iv) compliance with statutory requirements and
recognition of practical considerations so as to maximize value for
claimants, including, without limitation, the mandatory and
optional provisions of a plan, classification and impairment of
creditors, the rights of equity security holders and other parties
in interest, taxation issues and similar matters; and (v)
assistance, advice and representation with regard to compliance
with applicable reporting and other requirements;

   (d) advise, assist, and represent Debtor (i) with regard to
objections to, or subordination of, claims for and against the
estate; (ii) with regard to any claims and causes of action which
the estate may have against various parties, including without
limitation, claims for preferences, fraudulent conveyance and
equitable subordination; (iii) to institute appropriate adversary
proceedings or other litigation and to represent Debtor therewith
with regard to such claims and causes of action; and (iv) to advise
and represent Debtor with regard to the review and analysis of any
legal issues incident to any of the foregoing;

   (e) advise, assist and represent Debtor with regard to the
investigation of the desirability and feasibility of the rejection
or assumption and potential assignment of any executory contracts
or unexpired leases and to provide a review and analysis with
regard to the requirements of the Bankruptcy Code and Bankruptcy
Rules and the estate's rights and powers with regard to such
requirements, and the initiation and prosecution of appropriate
proceedings in connection therewith;

   (f) advise, assist and represent the Debtor in connection with
all applications, motions and complaints concerning reclamation,
adequate protection, sequestration, relief from the automatic stay,
use of cash collateral, disposition or other use of assets of the
estate and all other similar matters;

   (g) advise, assist and represent the Debtor in connection with
the sale or other disposition of any assets of the estate,
including without limitation: (i) the investigation and analysis of
the alternative methods of effecting same; (ii) employment of
auctioneers, appraisers, or other person(s) to assist with regard
thereto; (iii) negotiations with prospective purchasers and
evaluation of any offers received; (iv) drafting of appropriate
contracts, instruments of conveyance and other documents with
regard thereto; (v) preparation, filing and service as required of
appropriate motions, notices and other pleadings as may be
necessary to comply with the Bankruptcy Code or the Bankruptcy
Rules with regard to all of the foregoing; and (vi) representation
of Debtor in connection with the consummation and closing of any
such transaction;

   (h) prepare pleadings, applications, motions, reports and other
papers incidental to administration, and to conduct examinations as
may be necessary pursuant to Bankruptcy Rule 2004 or as otherwise
permitted under applicable law;

   (i) provide support and assistance to Debtor with regard to the
proper receipt, disbursement and accounting for funds and property
of the estate; and

   (j) perform any other legal services incident or necessary to
the proper administration of the case and the representation of the
Debtor in the performance of its duties and exercise of its rights
and powers under the Bankruptcy Code.

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

Angelyn M. Wright, Esq., a partner at The Wright Law Alliance,
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:

     Angelyn M. Wright, Esq.
     The Wright Law Alliance, P.C.
     1244 Clairmont Road, Suite 222
     Decatur, GA 30031-2890
     Tel: (404) 373-9933
     Fax: (888) 900-0610
     Email: twlope@earthlink.net

            About Concordia Anesthesiology

Concordia Anesthesiology, Inc. filed its voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. N.D. Ga.
Case No. 24-21106) on September 10, 2024, listing $100,000 to
$500,000 in assets and $1 million to $10 million in liabilities.
The petition was signed by Jarrod D. Huey, M.D. as CEO/president.

Angelyn M. Wright, Esq. at THE WRIGHT LAW ALLIANCE, P.C. represents
the Debtor as counsel.


CONN'S INC: Kean Miller Updates List of Badcock Dealers
-------------------------------------------------------
The law firm of Kean Miller LLP filed an amended verified statement
pursuant to Rule 2019 of the Federal Rules of Bankruptcy Procedure
to disclose that in the Chapter 11 cases of Conn's, Inc. and its
affiliates, the firm represents the Ad Hoc Group of Badcock
Dealers.

The Verified Statement of Kean Miller LLP Pursuant to Federal Rule
of Bankruptcy Procedure 2019 was filed on August 14. Since that
time, some members of the Ad Hoc Group of Badcock Dealers have
terminated representation and others have joined.

The Ad Hoc Group of Badcock Dealers was organized with the
assistance of Justin Klinegardner and Joey Dinkins. Messrs.
Klinegardner and Dinkins are both principals of certain Badcock
Dealers, which are also members of the Ad Hoc Group of Badcock
Dealers. On or about August 2, Messrs. Klinegardner and Dinkins
contacted Kean Miller about potentially representing the Ad Hoc
Group Badcock Dealers. On or about August 9, the Ad Hoc Group
Badcock Dealers retained Kean Miller to represent them in
connection with the chapter 11 cases of Conn's, Inc. and its
affiliates because of the similar nature of their claims.

Each member of the Ad Hoc Group of Badcock Dealers does not purport
to act, represent, or speak on behalf of any entity in connection
with the Debtors' chapter 11 cases other than itself, except as
follows.

The Ad Hoc Group of Badcock Dealers has elected a committee of
seven principals of Badcock Dealers to serve as the Badcock Dealer
Committee. Serving on the Badcock Dealer Committee are: (i) Justin
Klinegardner; (ii) Joey Dinkins; (iii) Greg Dennison; (iv) Jeff
Hart; (v) Felix Andrew Johnston, III; (vi) Mark Hensley; and (vii)
Rob Ball. The Badcock Dealer Committee is serving as the authorized
representative and designee of the Ad Hoc Group of Badcock
Dealers.

Attorneys for the Ad Hoc Group of Badcock Dealers:

     Lloyd A. Lim, Esq.
     Rachel Thompson Kubanda, Esq.
     Michelle V. Friery, Esq.
     KEAN MILLER LLP
     711 Louisiana Street, Suite 1800
     Houston, Texas 77002
     Telephone: (713) 844-3000
     Telecopier: (713) 844-3030
     Email: Lloyd.Lim@keanmiller.com
            Rachel.Kubanda@keanmiller.com
            Michelle.Friery@keanmiller.com

                       About Conn's, Inc.

Conn's, Inc., is a retailer of home goods and furniture in The
Woodlands, Texas.

Conn's and its affiliates sought relief under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. S.D. Texas Lead Case No. 24-33357) on
July 23, 2024.  In its petition, Conn's reported $1 billion to $10
billion in both assets and liabilities.

Judge Jeffrey P. Norman oversees the cases.

The Debtors tapped Duston K. McFaul, Esq., at Sidley Austin, LLP as
legal counsel; Houlihan Lokey, Inc., as investment banker; and BRG
Capital Advisors, LLC as interim management services provider.
Epiq Corporate Restructuring, LLC, is the Debtors' notice and
claims agent.


CONN'S INC: Seeks to Hire Okin Adams Bartlett as Special Counsel
----------------------------------------------------------------
Conn's, Inc. and its affiliates seeks approval from the U.S.
Bankruptcy Court for the Southern District of Texas to employ Okin
Adams Bartlett Curry LLP as conflicts counsel.

The Debtors have engaged Okin Adams to handle matters in these
Chapter 11 Cases where Sidley Austin LLP has an actual or apparent
conflict of interest.

The firm will be paid at these rates:

     Matthew S. Okin    $825 per hour
     Attorneys          $400 to $825 per hour
     Staff              $125 to $250 per hour

The following is provided in response to the request for additional
information set forth in Paragraph D.1. of the U.S. Trustee
Guidelines.

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

   Answer: Okin Adams 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?

   Answer: No. The hourly rates of the Okin Adams professionals
representing the Debtors are consistent with the rates that Okin
Adams charges other chapter 11 clients, regardless of the
geographic location of the chapter 11 case.

    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.

   Answer: Okin Adams did not represent the Debtors prior to their
engagement of Okin Adams in connection with the commencement of
these Chapter 11 Cases.

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

   Answer: Okin Adams is being retained to perform limited work for
the Debtors on an as-needed basis. To the extent it becomes
necessary as these Chapter 11 Cases continue to develop, Okin Adams
will formulate a budget and staffing plan for this proposed
retention which it will review with the Debtors as contemplated by
Part E of the U.S. Trustee Guidelines. Any disclosure of such
budget and staffing plan, if applicable, will be retrospective only
in conjunction with the filing of fee applications
by Okin Adams, and such budget and staffing plan may be amended or
modified as necessary to reflect changed circumstances or
unanticipated developments.

Matthew Okin, Esq., an attorney at Okin Adams Bartlett Curry,
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:

     Matthew S. Okin, Esq.
     Okin Adams Bartlett Curry LLP
     1113 Vine St., Suite 240
     Houston, TX 77002
     Telephone: (713) 228-4100
     Facsimile: (346) 247-7158
     Email: mokin@okinadams.com

         About Conn's, Inc.

Conn's, Inc., is a retailer of home goods and furniture in The
Woodlands, Texas.

Conn's and its affiliates sought relief under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. S.D. Texas Lead Case No. 24-33357) on
July 23, 2024. In its petition, Conn's reported $1 billion to $10
billion in both assets and liabilities.

Judge Jeffrey P. Norman oversees the cases.

The Debtors tapped Duston K. McFaul, Esq., at Sidley Austin, LLP as
legal counsel; Houlihan Lokey, Inc. as investment banker; and BRG
Capital Advisors, LLC as interim management services provider. Epiq
Corporate Restructuring, LLC, is the Debtors' notice and claims
agent.


CROWN EQUIPMENT: S&P Assigns 'BB-' ICR, Outlook Stable
------------------------------------------------------
S&P Global Ratings assigned its 'BB-' issuer credit rating to Crown
Equipment Corp. (Crown), with a stable outlook. In addition, S&P
assigned its 'BB-' issue-level and '3' recovery rating to the
proposed term loan. S&P's '3' recovery rating reflects its
expectation of meaningful (50%-70%; rounded estimate: 60%) recovery
in the event of a default.

The stable outlook reflects S&P's expectation that Crown will
generate positive FOCF to sustain leverage in the 2x-3x area over
the next 12 months.

S&P's 'BB-' issuer credit rating incorporates Crown's scale of
operations, conservative leverage metrics, and positive FOCF
generation. The ratings are limited, however, based on its view of
the volatility in its end markets and earnings.

Crown, a manufacturer, seller, servicer, and lessor of forklift
trucks and other warehousing equipment, is issuing a new $850
million revolving credit facility (RCF) due 2029 (not rated), and
$700 million term loan due 2031 to pay off its existing RCF and
term loan due 2026.

S&P said, "Crown maintains a leading position in lift trucks, and
benefits from its vertical integration strategy, in our view. Crown
generated revenue of $5 billion as of fiscal year-end 2024 (ended
March 31, 2024), which reflects its good scale compared with
similarly rated peers. We view its vertical integration strategy as
moderately positive, as Crown manufactures roughly 85% of forklift
components in-house and to customer specifications. The in-house
dynamic improves the company's visibility into its material costs,
provides the ability to price its products and services
competitively, and minimizes the risk of supply chain disruptions.
We believe these benefits of vertical integration are partially
offset by a higher share of fixed cost overhead resulting from more
complex production lines, which can amplify the company's
volatility during unfavorable market conditions. Furthermore, Crown
has gained market share through organic growth, which we attribute
to its network of company-owned branches and innovation within its
products. We are expecting these trends to continue.

"We attribute Crown's growth in market share to its network of
company owned branches (189 as of June 30, 2024) and dealers (467),
as well as good product innovation. Crown's sales strategy, with a
mix of company owned branches and independent dealers provides a
good balance, in our opinion. It's mix among company-owned branches
and independent dealers is roughly even in the U.S., but heavily
skewed toward independent dealers internationally. The company is
able to achieve higher margin services revenue through its own
network. At the same time, distributing through independent dealers
involves a lower up-front investment and capital expenditures
(capex). Additionally, Crown benefits from its equipment rental
business through its company-owned branches, as this revenue base
is higher margin. We believe independent dealers have incentive to
perform well because Crown can easily open its own branches and
compete to enhance performance. In our view, Crown has moderate
geographic diversity, operating 24 manufacturing facilities and
more than 500 retail locations in 84 countries."

Crown maintains good customer diversification, with its top 10
customers comprising less than 15% of total sales (with no customer
making up more than 3%). Furthermore, the company maintains
long-standing relationships, with an average tenure of 25 years
among its top 10 customers. In addition, Crown can reprice some of
its backlog, as contracts vary by its customers. In fiscal year-end
2024 lead times have come down from last year. The company had a
backlog of $1.6 billion as of fiscal year-end 2024, which provides
about 12 months of revenue visibility.

S&P said, "We expect variability in profitability given its
exposure to cyclical end markets. Crown sells into some cyclical
end markets where demand for original equipment can face correction
cycles. However, we think Crown's one-stop shop approach that
includes services, rental equipment, used sales, and new equipment
mitigates this dynamic somewhat." Furthermore, the company also
serves more stable end markets such as food and beverage. In
addition, the lift truck industry benefits from long-term
tailwinds, specifically as it relates to electrification.

About 39% of fiscal year-end 2024 revenue is derived from new
trucks and equipment, 17.9% from rental and leasing, 16% from
repairs and maintenance services, and 8.7% from aftermarket parts,
with the remainder from used trucks, warehouse solutions, and
telematics. S&P said, "We forecast new trucks and equipment to grow
in the mid-single-digit percent area in fiscal year-end 2025 given
tailwinds around technology and automation, as well as reshoring
trends increasing the amount of domestic manufacturing. We expect
used equipment sales to decline from the increased levels seen in
fiscal year-end 2024 because new equipment is more readily
available in the market. In fiscal year-end 2025, we expect rental
and leasing revenue to grow in the mid-single-digit percent area as
construction and industrial activity expands, and the company grows
its fleet through organic and inorganic investments. In addition,
the average life of the lift trucks are seven-10 years (for heavy
users the average life is around three to four years), so we expect
replacement demand to remain healthy. Longer term, we anticipate
investments in domestic infrastructure, manufacturing, and energy
transition driven by projects funded by the Infrastructure Bill,
CHIPS and Science Act, and Inflation Reduction Act, will lead to
increased demand for Crown's products over the next couple of
years."

The majority of Crown's rental fleet is financed through leases.
Crown maintains a rental fleet that generated nearly $900 million
of revenue in fiscal year-end 2024. Crown Associates, an affiliate
of Crown, owns the short-term rental fleet of lift trucks,
batteries, and charts, service vans for technicians, and a small
amount of manufacturing equipment. Crown Associates rents this
equipment to Crown, and Crown uses this equipment in their
day-to-day business and subleases the rental equipment to its
customers for a period of one day to one year. Crown Credit, which
is owned by Crown, maintains the long-term rental fleet. A majority
of the long-term rental fleet are sale-leaseback transactions in
which the equipment is sold to a third-party funding source (i.e.,
a bank) and the equipment is leased back to Crown. Once the lease
term has expired, Crown will buy the equipment back from the
funding source at a discount. S&P includes the finance leases to
its debt figures and add back the depreciation for finance leases
to its measure of adjusted EBITDA.

S&P said, "We forecast S&P Global Ratings-adjusted EBITDA margins
to modestly improve and for S&P Global Ratings-adjusted leverage in
the 2x-3x area over the next 12 months. We view Crown's
profitability as average relative to other manufacturers we rate.
Although we forecast S&P Global Ratings-adjusted EBITDA margins
will be in the high-teens percent area in fiscal year-end 2025, a
large portion is related to the depreciation for finance leases,
which we add back to our measure of adjusted EBITDA. Without these,
EBITDA margins would be in the low-teens percent area.
Nevertheless, we anticipate margins will modestly improve but
remain in the high-teen percent area going forward driven by input
cost management and increased pricing. Crown's rental and leasing
and its aftermarket business typically carry a higher margin than
its new truck and equipment segment. Therefore, as the product mix
changes, we believe there could be some fluctuation in
profitability.

"We forecast Crown to generate moderate FOCF. We forecast
mid-single-digit revenue growth in fiscal year-end 2025, a modest
working capital outflow, and capex in the $450 million-$500 million
area, which includes capex for property, plant, and equipment,
capex for rental equipment, and proceeds from rental equipment
sales. Therefore, we believe this will result in positive S&P
Global Ratings-adjusted FOCF of $200 million-$300 million in fiscal
year-end 2025. We believe Crown's rental capex is not completely
discretionary in nature due to its obligation to repurchase its
equipment under its sale-leaseback transactions. Therefore, the
company may have less of an ability to reduce capex during periods
of declining demand relative to equipment rental companies we rate.
However, the company will have significant capacity under its RCF
post the proposed transaction to manage its liquidity.

"Crown is 100% owned by the Dicke family, which we believe
introduces some controlling shareholder risk. Since its inception
in 1945, Crown has been a family-owned business. Jim Dicke III,
president of Crown, and his father, Jim Dicke II, own 100% of
Crown. The family has taken limited distributions from the
business, but we believe the closely held nature of the business
could cause corporate decision making that prioritize the interests
of its controlling owners. While we do not believe there is a
formal leadership succession plan in place, we think the existing
management team could run the business while a successor was
chosen, if necessary; however, this poses key man risk in our
view.

"The stable outlook on Crown reflects our view that, while
underlying demand could fluctuate across its end markets and
segments, we expect operating performance to remain steady over the
next 12 months, resulting in S&P Global Ratings-adjusted leverage
in the 2x-3x area and healthy FOCF."

S&P could lower its rating on Crown if:

-- Operating performance is weaker than anticipated, resulting in
S&P Global Ratings-adjusted leverage increasing above 4x;

-- FOCF/debt sustained below 5%; or

-- It pursues a more aggressive financial policy, including large
debt-funded acquisitions and/or shareholder returns that result in
the same level of leverage.

S&P could raise its rating on Crown if:

-- Stronger-than-expected operating performance results in S&P
Global Ratings-adjusted leverage below 2x in favorable market
conditions; and

-- FOCF/debt sustained above 10%.

S&P said, "Environmental and social factors are an overall neutral
consideration in our credit rating analysis of Crown. Although the
company caters to some industries with a heavier environmental
footprint, a portion of its products and services have less
exposure to the risks associated with the climate transition, such
as its electric lift trucks. In addition, we view Crown's focus on
its electric lift truck product line will be beneficial as it
relates to equipment regulations regarding fuel-efficiency and/or
energy-intensive manufacturing processes.

"Management and governance factors are a moderately negative
consideration in our credit rating analysis of Crown because of the
concentrated family ownership. While the family has managed the
business conservatively to date, in our opinion, we believe this
could lead to corporate decision making that prioritizes the
interests of its controlling owners. This also reflects our view of
key man risk."



D AND J'S HASH: Fine-Tunes Plan Documents
-----------------------------------------
D and J's Hash House, Inc. d/b/a D&J's Hash House submitted a
Second Amended Chapter 11 Plan of Reorganization for Small Business
under Subchapter V dated August 20, 2024.

The Second Amended Plan added this paragraph: "Notice of Effective
Date: Upon confirmation of this Plan and entry of an Order
Confirming Plan, the Debtor shall file a Notice of Effective Date
to all parties in interest."

The total for filed and scheduled General Unsecured Claims against
the Debtor (including undersecured claims) is $428,566.75.

Like in the prior iteration of the Plan, each holder of the Allowed
Class 4 General Unsecured Claim shall receive cash in an amount
equal to such Claim's pro rata share of $15,000. The $15,000 shall
be funded in quarterly installments for the 3 years after the
Effective Date. Class 4 is impaired under the Plan, and shall be
entitled to vote to accept or reject this Plan.

Class 5 consists of holders of Interests in the Debtor. On the
Effective Date, each holder shall retain their Interests in the
Debtor in the same proportions that existed on the Petition Date.

This Plan will be funded from cash on hand, working capital, and
cash from ongoing business operations. The Debtor will continue to
operate in the ordinary course of business. Pursuant to Section
1190(2) of the Code, the Plan provides for the submission of all or
such portion of the future earnings of the Debtor as is necessary
for the execution of the Plan.

Attached as Exhibit B is a financial projection for the next five
years with respect to the ability of the Debtor to make payments
under the proposed Plan (the "Financial Projections"). Based on the
Financial Projections, the Debtor believes that it will be a viable
operation following the bankruptcy case and that the Plan will meet
the feasibility requirements of the Bankruptcy Code.

A full-text copy of the Second Amended Plan dated August 20, 2024
is available at https://urlcurt.com/u?l=4WW1qO from
PacerMonitor.com at no charge.

Counsel for the Debtor:

     Gary M. Weiner, Esq.
     Robert E. Girvan III, Esq.
     Weiner Law Firm, PC
     1441 Main Street, Suite 610
     Springfield, MA 01103
     Tel: (413) 732-6840
     Fax: (413) 785-5666
     Email: gweiner@weinerlegal.com
            rgirvan@weinerlegal.com

                About D and J's Hash House, Inc.

D and J's Hash House, Inc. operates D&J's Hash House restaurant in
Southwick, Mass., which is open for breakfast and lunch.

The Debtor filed a petition under Chapter 11, Subchapter V of the
Bankruptcy Code (Bankr. D. Mass. Case No. 24-30072) on February 23,
2024, with up to $50,000 in assets and up to $500,000 in
liabilities. Susan Duffy, president, signed the petition.

Judge Elizabeth D. Katz oversees the case.

Robert E. Girvan III, Esq., at Weiner Law Firm, P.C., is the
Debtor's bankruptcy counsel.


DANA INC: Egan-Jones Retains BB- Senior Unsecured Ratings
---------------------------------------------------------
Egan-Jones Ratings Company, on September 2, 2024, maintained its
'BB-' foreign currency and local currency senior unsecured ratings
on debt issued by Dana Incorporated. EJR also withdrew rating on
commercial paper issued by the Company.

Headquartered in Maumee, Ohio, Dana Incorporated engineers,
manufactures, and distributes components and systems for worldwide
automotive, heavy truck, off-highway, engine, and industrial
markets.


DEEP GREEN: Net Loss Narrowed to $32,020 in Fiscal Q2
-----------------------------------------------------
Deep Green Waste & Recycling, Inc. filed with the U.S. Securities
and Exchange Commission its Quarterly Report on Form 10-Q reporting
a net loss of $32,020 on $311,029 of total revenues for the three
months ended June 30, 2024, compared to a net loss of $1,063,065 on
$196,531 of total revenues for the three months ended June 30,
2023.

For the six months ended June 30, 2024, the Company reported a net
loss of $42,700 on $653,354 of revenues, compared to a net loss of
$1,273,589 on $348,603 of revenues for the same period in 2023.

The Company concluded that the following conditions raise
substantial doubt about our ability to meet its financial
obligations as they become due. "We have a history of net losses:
As of June 30, 2024, we had cash of $69,438, current assets of
$402,246, current liabilities of $4,455,694 and an accumulated
deficit of $13,104,277. For the six months ended June 30, 2024 and
2023, we had net losses of $42,700 and $1,273,589 respectively. We
expect to continue to incur negative cash flows until such time as
our operating segments generate sufficient cash inflows to finance
our operations and debt service requirements."

"Our future plans include securing additional funding sources that
may include establishing corporate partnerships, establishing
licensing revenue agreements, issuing additional convertible
debentures and issuing public or private equity securities,
including selling common stock through an at-the-market facility."

A full-text copy of the Company's Form 10-Q is available at:

                   https://tinyurl.com/5n7he6fa

                About Deep Green Waste & Recycling

Hermitage, Tenn.-based Deep Green Waste & Recycling, Inc. is
publicly traded company on the OTC Markets (ticker: DGWR). DEEP
GREEN provides sustainable waste and recycle management services
that minimizes costs based on volume and content of waste streams,
and methods of disposal, including landfills, transfer stations and
recycling centers.

As of June 30, 2024, the Company had $1,273,910 in total assets,
$4,616,660 in total liabilities, and $3,342,750 million in total
stockholders' deficit.

                           Going Concern

"There is no assurance that sufficient funds required during the
next year or thereafter will be generated from operations or that
funds will be available through external sources. The lack of
additional capital resulting from the inability to generate cash
flow from operations or to raise capital from external sources
would force the Company to substantially curtail or cease
operations and would, therefore, have a material effect on the
business. Furthermore, there can be no assurance that any such
required funds, if available, will be available on attractive terms
or they will not have a significant dilutive effect on the
Company's existing shareholders. We have therefore concluded there
is substantial doubt about our ability to continue as a going
concern through September 2025."


DIGITAL ALLY: Cancels Special Meeting Due to Lack of Quorum
-----------------------------------------------------------
Digital Ally, Inc. disclosed in a Form 8-K filed with the
Securities and Exchange Commission that on Sept. 20, 2024, the
Company reconvened its special meeting of stockholders that was
previously adjourned from Sept. 6, 2024.  At the Special Meeting,
an aggregate of 1,192,194 shares of the Company's common stock were
present in person or by proxy and entitled to vote thereat, which
did not constitute a quorum.  Accordingly, no action was taken with
respect to any of the proposals presented at the Special Meeting,
and the Special Meeting was cancelled.

                        About Digital Ally

The business of Digital Ally (NASDAQ: DGLY) (with its wholly-owned
subsidiaries, Digital Ally International, Inc., Shield Products,
LLC, Digital Ally Healthcare, LLC, TicketSmarter, Inc., Worldwide
Reinsurance, Ltd., Digital Connect, Inc., BirdVu Jets, Inc., Kustom
440, Inc., Kustom Entertainment, Inc., and its majority-owned
subsidiary Nobility Healthcare, LLC), is divided into three
reportable operating segments: 1) the Video Solutions Segment, 2)
the Revenue Cycle Management Segment and 3) the Entertainment
Segment. The Video Solutions Segment is the Company's legacy
business that produces digital video imaging, storage products,
disinfectant and related safety products for use in law
enforcement, security and commercial applications. This segment
includes both service and product revenues through its subscription
models offering cloud and warranty solutions, and hardware sales
for video and health safety solutions. The Revenue Cycle Management
Segment provides working capital and back-office services to a
variety of healthcare organizations throughout the country, as a
monthly service fee. The Entertainment Segment acts as an
intermediary between ticket buyers and sellers within the Company's
secondary ticketing platform, ticketsmarter.com, and the Company
also acquires tickets from primary sellers to then sell through
various platforms.

New York, NY-based RBSM LLP, the Company's auditor since 2019,
issued a "going concern" qualification in its report dated April 1,
2024, citing that the Company has incurred substantial operating
losses and will require additional capital to continue as a going
concern.  This raises substantial doubt about the Company's ability
to continue as a going concern.


DIGITAL MEDIA: $225MM Bank Debt Trades at 97% Discount
------------------------------------------------------
Participations in a syndicated loan under which Digital Media
Solutions LLC is a borrower were trading in the secondary market
around 3.3 cents-on-the-dollar during the week ended Friday, Sept.
20, 2024, according to Bloomberg's Evaluated Pricing service data.

The $225 million Payment in kind Term loan facility is scheduled to
mature on May 26, 2026. About $218.3 million of the loan is
withdrawn and outstanding.

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


DIGITAL MEDIA: Ropes & Gray Represents Ad Hoc Group
---------------------------------------------------
In the Chapter 11 cases of Digital Media Solutions Inc. and
affiliates, the Ad Hoc Group of unaffiliated holders of Loans filed
a verified statement pursuant to Rule 2019 of the Federal Rules of
Bankruptcy Procedure.

Starting in February 2023, members of the Ad Hoc Group retained
attorneys with the firm of Ropes & Gray LLP to represent them as
counsel in connection with their holdings of the outstanding
indebtedness of the Debtors.

The members of the Ad Hoc Group, collectively, beneficially own or
manage (or are the total return swap counterparties, investment
advisors or managers for funds or accounts that beneficially own or
manage) approximately $311.72 million in loans under that certain
Credit Agreement, dated as of May 25, 2021 (as amended by that
certain First Amendment, dated as of August 16, 2023, and as
amended by that certain Second Amendment and Waiver, dated as of
April 17, 2024, and as may be further amended, restated, amended
and restated, supplemented or otherwise modified from time to time
in accordance with its terms, the "Credit Agreement").

Ropes & Gray does not represent the Ad Hoc Group as a "committee"
(as such term is used in the Bankruptcy Code and the Bankruptcy
Rules) and does not undertake to represent the interests of, and is
not a fiduciary for, any creditor, party in interest, or other
entity that has not signed a retention agreement with Ropes & Gray.
No member of the Ad Hoc Group represents or purports to represent
any other member in connection with the Debtors' Chapter 11 Cases.

In addition, each member of the Ad Hoc Group (a) does not assume
any fiduciary or other duties to any other member of the Ad Hoc
Group and (b) does not purport to act or speak on behalf of any
other member of the Ad Hoc Group in connection with these chapter
11 cases.

Ropes & Gray also represents Ankura Trust Company, LLC in its
capacity as (i) successor administrative agent and collateral agent
under the Credit Agreement and (ii) proposed administrative agent
and collateral agent under the Debtors' proposed term loan
debtor-in-possession financing facility in the Debtors' chapter 11
cases.

The names and addresses of each of the members of the Ad Hoc Group,
together with the nature and amount of the disclosable economic
interests held by each of them in relation to the Debtors, are as
follows:

1. ABRY Advanced Securities Fund III LP, ABRY Advanced Securities
Fund IV LP, and ABRY Advanced
   Securities Fund III CV LP
   888 Boylston Street Suite 1600
   Boston, Massachusetts 02199
   * $30,396,376.78

2. Alliance Partners, LLC, on behalf of funds and accounts managed
or advised by it
   4445 Willard Avenue Suite 1100
   Chevy Chase, Maryland 20815
   * $42,221,615.24

3. Bain Capital Credit, LP, on behalf of funds and accounts managed
or advised by it
   200 Clarendon Street
   Boston, Massachusetts 02116
   * $54,173,444.45

4. Certain funds and/or accounts, or subsidiaries of such funds
and/or accounts, managed, advised
   or controlled by BlackRock Capital Investment Advisors, LLC, or
an affiliate thereof
   50 Hudson Yards
   New York, NY 10001
   * $86,818,367.30
   * $23,482,602.81 of Revolving Loans (as defined in the Credit
Agreement)

5. Blackstone Alternative Credit Advisors LP, on behalf of the
funds, accounts and clients
   managed, advised or sub-advised by it or its affiliates
   345 Park Avenue
   New York, New York 10154
   * $37,769,290.19

6. Seix Investment Advisors, on behalf of funds and accounts
managed or advised by it
   1 Maynard Drive Suite 3200
   Park Ridge, New Jersey 07656
   * $13,589,858.86

7. MJX Asset Management LLC, on behalf of funds and accounts
managed or advised by it
   12 East 49th Street 38th Floor
   New York, New York 10017
   * $20,128,342.22

8. TBK Banks, SSB, on behalf of funds and accounts managed or
advised by it
   12700 Park Central Drive Suite 1700
   Dallas, Texas 75251
   * $3,142,969.83

Counsel to the Ad Hoc Group:

     ROPES & GRAY LLP
     Matthew M. Roose, Esq.
     1211 Avenue of the Americas
     New York, New York 10036-8704
     Telephone: 212-596-9000
     Facsimile: 212-596-9090
     Email: matthew.roose@ropesgray.com

     -and-

     Benjamin M. Rhode, Esq.
     Eric P. Schriesheim, Esq.
     Alexys R. Ogorek, Esq.
     191 North Wacker Drive
     Chicago, Illinois 60606-4302
     Telephone: 312-845-1200
     Facsimile: 312-845-5500
     Email: benjamin.rhode@ropesgray.com
            eric.schriesheim@ropesgray.com
            alexys.ogorek@ropesgray.com

                       About Digital Media

Digital Media Solutions, Inc., and 36 affiliates commenced
voluntary Chapter 11 proceedings (Bankr. N.D. Tex. Lead Case No.
24-90468) on Sept. 11, 2024.

Founded in 2012, and headquartered in Clearwater, Fla., Digital
Media Solutions Inc. (NYSE: DMS) is a technology-enabled digital
advertising company that leverages its advanced technology and
proprietary customer data to efficiently and effectively connect
its customers with their target consumers. As of the Petition Date,
DMS operates in at least 15 countries and territories around the
world and employs 247 individuals in the United States and Canada.

Kirkland & Ellis LLP and Porter Hedges LLP are serving as legal
counsel to DMS, Portage Point Partners is serving as restructuring
advisor and Houlihan Lokey Capital, Inc., is serving as investment
banker.  Omni Agent Solutions is the claims agent.


DIOCESE OF SYRACUSE: Woods & Elsaesser Revise Rule 2019 Statement
-----------------------------------------------------------------
The law firms Woods Oviatt Gilman LLP and Elsaesser Anderson, Chtd.
filed an amended verified statement pursuant to Rule 2019 of the
Federal Rules of Bankruptcy Procedure to disclose that in the
Chapter 11 case of the Roman Catholic Diocese of Syracuse, New
York, the firms represent Catholic Affiliates.

The Catholic Affiliates may (a) have claims against the debtor as
the term claim is defined in title 11 of the United States Code
which claims may not yet be known or determined, and may be
unmatured, unliquidated and/or contingent, (b) be a party to
certain agreements with the Debtor, (c) be a defendant in
litigation in which the Debtor is also a defendant giving rise to
claims by them against the Debtor including for indemnity,
contribution and reimbursements, and (d) have or share an interest
in property of the Debtor, such as insurance policies and proceeds,
or property held by the Debtor for them or have claims relating to
such property.

The "First Day" Affidavit of Msgr. Timothy S. Elmer, dated June 17,
2020 provides additional information as to certain of the Catholic
Affiliates.

The Catholic Affiliates do not own any equity securities of the
Debtor.

The Law Firms were engaged by each of the Catholic Affiliates to
represent them in connection with the Debtor's bankruptcy case, at
the instance of the Catholic Affiliates. Each of the Catholic
Affiliates has executed a representation agreement with the Law
Firms for this purpose.

While the Catholic Affiliates, to some extent work collaboratively
through a "Parish Steering Committee" to assist in the Law Firms'
representation of the Catholic Affiliates, there is no instrument
authorizing the Parish Steering Committee or any committee to act
on behalf of the Catholic Affiliates.

The Catholic Affiliates have agreed to pay each of the Law Firms on
an hourly basis. There is no agreement for fee-sharing, co-counsel,
referral, or other financial arrangements with third parties
providing for payment of the Law Firms' fees and costs.

Each Law Firm holds no claim against nor does it have any interest
in the Debtor. Elsaesser Anderson received a retainer payment of
$20,000, which the Law Firms understand is the $20,000 payment for
"Parish Representation Fund" referenced in Part 5 of the Debtor's
monthly operating reports. Other than this payment, the fees and
costs billed by the Law Firms have been paid by the Catholic
Affiliates.

Attorneys for the Catholic Affiliates:

     Timothy P. Lyster, Esq.
     WOODS OVIATT GILMAN LLP
     1900 Bausch & Lomb Place
     Rochester, New York 14604
     Telephone: (585) 987-2894
     Email: tlyster@woodsoviatt.com

     J. Ford Elsaesser, Esq.
     ELSAESSER ANDERSON, CHTD.
     320 East Neider Avenue, Suite 102
     Coeur d'Alene, ID 83815
     Telephone: (208) 263-8517
     Email: felsaesser@eaidaho.com

         About The Roman Catholic Diocese of Syracuse

The Roman Catholic Diocese of Syracuse, New York --
http://www.syracusediocese.org/-- through its administrative
offices (a) provides operational support to the Catholic parishes,
schools and certain other Catholic entities that operate within the
territory of the Diocese in support of their shared charitable,
humanitarian and religious missions; (b) conducts school operations
by managing tuition and scholarship payments, employee payroll, and
other school-related operating expenses for separately incorporated
Diocesan schools, as well as providing parish schools with
financial, operational and educational support; and (c) provides
comprehensive risk management services to the OCEs through the
Diocese's insurance program.

The Roman Catholic Diocese of Syracuse, New York filed its
voluntary petition for relief under Chapter 11 of the Bankruptcy
Code (Bank. N.D.N.Y. Case No. 20-30663) on June 19, 2020.  Stephen
A. Breen, chief financial officer, signed the petition. At the time
of filing, the Debtor estimated $10 million to $50 million in
assets and $50 million to $100 million in liabilities.

Judge Margaret M. Cangilos-Ruiz oversees the case.

Bond, Schoeneck and King, PLLC, serves as the Debtor's bankruptcy
counsel.  The Debtor also tapped Mullen Coughlin LLC as special
counsel, Arete Advisors LLC as cybersecurity consultant, and
Moxfive LLC as technical advisor.  Stretto is the claims agent and
administrative advisor.

The U.S. Trustee for Region 2 appointed a committee to represent
unsecured creditors in the Debtor's bankruptcy case.  The committee
tapped Stinson, LLP, Saunders Kahler, LLP and Berkeley Research
Group, LLC, as its bankruptcy counsel, local counsel and financial
advisor, respectively.


DIRIGO GLOBAL: Gets OK to Hire Keenan Auction as Auctioneer
-----------------------------------------------------------
Dirigo Global Holidngs, LLC seeks approval from the U.S. Bankruptcy
Court for the District of Maine to employ Keenan Auction Company,
Inc. to market and conduct the public auction of its real property
and improvements located at 31 Viking Way, Round Pond, Bristol,
Maine.

The firm's services include:

     (a) obtaining tax, zoning, and assessment information from the
Bristol Town Hall;

     (b) inspecting and photographing the Bristol Property;

     (c) preparing and placing marketing advertising with
newspapers;

     (d) preparing and printing property information packages;

     (e) posting brochures and the property information package to
Keenan’s website;

     (f) posting the auction listing on over 90 real estate listing
websites;

     (g) sending over 21,000 email auction notifications;

     (h) installing and removing signage; and

     (i) arranging for auction day logistics, conducting the
auction, and executing purchase and sale agreements.

The firm will be paid as follows:

     (a) Commission: Keenan will be entitled to a commission equal
to 3 percent of the sale price of the Bristol Property.

     (b) Expenses. Keenan will be entitled to reimbursement for
approved advertising and expenses related to the sale of the
Bristol Property, totaling an estimated $5,549.

Keenen does not hold or represent any interest adverse to the
bankruptcy estate and is a "disinterested person" as that phrase is
defined in Bankruptcy Code Sec. 101(14), as modified by Sec.
1107(b), according to court filings.

The firm can be reached through:

     Stefan P. Keenan
     Keenan Auction Company, Inc.
     2063 Congress St.
     Portland, ME 04102
     Phone: (207) 885-5100

          About Dirigo Global Holdings

Dirigo Global Holdings, LLC in Gardiner, ME, filed its voluntary
petition for Chapter 11 protection (Bankr. D. Me. Case No.
24-10084) on April 24, 2024, listing $1,791,522 in assets and
$2,394,317 in liabilities. Kevin Mattson, manager, signed the
petition.

Judge Michael A. Fagone oversees the case.

Marcus, Clegg, Bals & Rosenthal, PA serves as the Debtor's legal
counsel.


DISCOVERY INSURANCE: A.M. Best Cuts Issuer Rating to BB(Fair)
-------------------------------------------------------------
AM Best has downgraded the Long-Term Issuer Credit Rating
(Long-Term ICR) to "bb" (Fair) from "bb+" (Fair) and affirmed the
Financial Strength Rating (FSR) of B (Fair) of Discovery Insurance
Company (Discovery) (Kinston, NC). The outlook of the FSR has been
revised to negative from stable, while the outlook of the Long-Term
ICR is negative.

The Credit Ratings (ratings) reflect Discovery's balance sheet
strength, which AM Best assesses as adequate, as well as its
marginal operating performance, limited business profile and
marginal enterprise risk management.

The Long-Term ICR downgrade reflects a material decline in
Discovery's policyholders' surplus over the last two years with
this trend continuing through June 30, 2024. As a result, the
company's overall risk-adjusted capitalization, as measured by
Best's Capital Adequacy Ratio (BCAR), has fallen to a level that no
longer supports its assessment. This decline is due primarily to
negative pre-tax operating results for three consecutive years and
through June 30, 2024. However, on a year-over-year basis,
operating results have improved. Further impacting the balance
sheet strength is the significant decline in invested assets and
the reduction in its current liquidity metric. Underwriting losses,
while having moderated over the recent six-month period, were
impacted negatively in 2023 by pricing challenges in the
nonstandard automobile market and the settlement of a large
liability claim. While management has taken various pricing actions
to return to profitable underwriting performance, it is uncertain
whether these actions will be sufficient to return Discovery to
sustained operating profitability over the intermediate term. AM
Best will continue to monitor the execution of management's plans
and their impact on alleviating pressure on Discovery's operating
performance and balance sheet strength.

The negative outlooks reflect Discovery's weakening balance sheet
metrics, including an increased underwriting leverage ratio, and
corresponding decline in overall risk-adjusted capitalization, as
measured by BCAR. A continuation of these results could lead to a
downward revision of the company's balance sheet strength
assessment.


DPL INC: S&P Alters Outlook to Positive, Affirms 'BB' LT ICR
------------------------------------------------------------
S&P Global Ratings revised its outlooks on DPL Inc. and subsidiary
Dayton Power & Light Co. (d/b/a AES Ohio) to positive from stable
and affirmed the ratings on both companies, including the 'BB'
long-term issuer credit ratings.

S&P now views the capital securities issued by DPL Capital Trust II
as hybrid securities and lowered the rating on these instruments by
one-notch to 'B' from 'B+'.

The positive outlooks reflect the likelihood that S&P could upgrade
both DPL and AES Ohio over the next several quarters should DPL
successfully close the transaction while reaching constructive
outcomes in its regulatory proceedings.

On Sept. 17, DPL Inc. announced that it entered into an agreement
with Astrid Holdings L.P., a wholly owned subsidiary of Caisse de
depot et placement du Quebec (CDPQ), to sell a 30% indirect
interest in subsidiary Dayton Power & Light Co. (d/b/a AES Ohio)
for $546 million.

S&P anticipates that the transaction will close in the first half
of 2025 and expect DPL to use sale proceeds to reduce debt and fund
general corporate purposes.

The outlook revision follows the announcement by DPL that it will
sell a 30% indirect minority interest to CDPQ for $546 million.

S&P said, "We expect the sale to close in the first half of 2025,
subject to required regulatory approvals from the Public Utilities
Commission of Ohio (PUCO), the Federal Energy Regulatory Commission
(FERC), and the Committee on Foreign Investments in the U.S. Upon
close of the transaction, we anticipate that DPL will use most
proceeds to fund its $415 million senior note maturity in July and
use the remainder for general corporate purposes, thereby
significantly reducing its leverage. Under our base-case scenario,
we assume that DPL's funds from operations (FFO) to debt will
improve to 10%-12% following the transaction close and that AES
Ohio's FFO to debt will also improve to 14%-16% over the same time.
DPL's 2023 FFO to debt was 5.4%, while AES Ohio's 2023 FFO to debt
was 12.3%.

"The positive outlook also incorporates our expectation that AES
Ohio will reach constructive regulatory outcomes over the outlook
period.

"Our base case assumes that the company will continue to use
existing regulatory mechanisms to reduce regulatory lag, manage
regulatory risk consistent with peers in the state, and fund
potential rate refunds stemming from the Ohio Consumers Counsel's
appeal with the Ohio Supreme Court in a credit-supportive manner.
Furthermore, we assume annual capital spending will average about
$400 million to $450 million and that the company will pay minimal
cash taxes over the forecast period.

"We lowered our ratings on DPL Capital Trust II's capital
securities to 'B' from 'B+'.

"The downgrade reflects our notching of the securities three
notches lower than our issuer credit rating on the company given
the securities subordination and deferability.

"The positive outlooks reflect the likelihood that we can upgrade
both DPL and AES Ohio over the next several quarters should DPL
successfully close the transaction, reach constructive outcomes in
its regulatory proceedings, and successfully fund its upcoming July
2025 debt maturity with proceeds from the minority interest sale.

"We could affirm ratings and revise the outlook to stable on DPL
and subsidiary AES Ohio if the sale closes but DPL is unable to
maintain FFO to debt consistently above 10% post-transaction close.
If the sale does not close as expected, it could result in further
downward rating pressure for DPL and AES Ohio absent remediating
measures."

S&P could upgrade both DPL and AES Ohio if:

-- The sale closes;

-- Proceeds are deployed in a credit-supportive manner;

-- The companies reach constructive outcomes in its regulatory
proceedings; and

-- DPL's FFO to debt consistently improves to greater than 10%.



DWJC HOLDINGS: Unsecureds Will Get 20% of Claims over 60 Months
---------------------------------------------------------------
DWJC Holdings, Inc., filed with the U.S. Bankruptcy Court for the
Northern District of California a Combined Chapter 11 Plan of
Reorganization and Disclosure Statement.

The Debtor owns, operates, and provides comprehensive printing and
fulfillment (coat, stitch, collate, assemble package) and direct
mail services (working directly with USPS, UPS, and FedEx) to its
customers.

Among others, DWJC Holdings' primary customers are banks, credit
unions, and computer resellers. Additional services offered are
books, magazines, and catalog bindings; labels and stickers;
foiling and diecutting, UV coating; Trade show collateral
dropshipped to worldwide venues; and customized merchandise and
logo apparel printing.

Unfortunately, and primarily due to COVID-19, the Debtor needed to
take out a few business loans to stay afloat. Even though COVID-19
is pretty much behind us, the income has not changed but the debt
has piled up.

The Debtor needs to reorganize via this Chapter 11 as her family
(her son, designated responsible individual, Eddie Ranchigoda),
intends to keep the family business alive for a few more decades as
the owner needs to step down. The business can make money but no
one anticipated how badly COVID-19 would destroy these types of
small businesses and so the subject Chapter 11 was filed to help
accordingly.

Class 2 consists of General Unsecured Claims. Creditors will
receive 20 percent of their allowed claim in 60 equal monthly
installments, due on the 10th day of the month, starting on the
Plan's Effective Date. The allowed unsecured claims total
$332,638.36. This Class will receive a distribution of $66,536.67.

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

On the Effective Date, all property of the estate and interests of
the Debtor will vest in the reorganized Debtor pursuant to Section
1141(b) of the Bankruptcy Code free and clear of all claims and
interests except as provided in this Plan, subject to revesting
upon conversion to Chapter 7 as provided in Part 6(f).

Except as provided in Part 6(d) and (e), the obligations to
creditors that Debtor undertakes in the confirmed Plan replace
those obligations to creditors that existed prior to the Effective
Date of the Plan. Debtor's obligations under the confirmed Plan
constitute binding contractual promises that, if not satisfied
through performance of the Plan, create a basis for an action for
breach of contract under California law.

A full-text copy of the Combined Plan and Disclosure Statement
dated August 20, 2024 is available at
https://urlcurt.com/u?l=migJRQ from PacerMonitor.com at no charge.

Counsel to the Debtor:

     Arasto Farsad, Esq.
     Farsad Law Office, P.C.
     1625 The Alameda, Suite 525
     San Jose, CA 95126
     Telephone: (408) 641-9966
     Facsimile: (408) 866-7334
     Email: farsadlaw1@gmail.com

                      About DWJC Holdings

DWJC Holdings, Inc., owns, operates, and provides comprehensive
printing and fulfillment (coat, stitch, collate, assemble package)
and direct mail services (working directly with USPS, UPS, and
FedEx) to its customers.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. N.D. Cal. Case No. 24-10245) on May 3,
2024. In the petition signed by Eddie Ranchigoda, acting CFO, the
Debtor disclosed up to $50,000 in assets and up to $500,000 in
liabilities.

Judge Charles Novack oversees the case.

Arasto Farsad, Esq., at Farsad Law Office, PC represents the Debtor
as legal counsel.


DYNASTY ACQUISITION: S&P Upgrades ICR to 'B' on EBITDA Expansion
----------------------------------------------------------------
S&P Global Ratings raised its issuer credit rating on aviation
maintenance, repair, and overhaul services provider, Dynasty
Acquisition Co. Inc. (doing business as StandardAero) to 'B' from
'B-'. S&P also raised its issue-level rating on the company's
senior secured debt to 'B' from 'B-' with a recovery rating of '3'
(rounded estimate of 50%).

S&P's stable outlook reflects its view that demand for aviation
maintenance and repair services will remain strong over the near
term and that Standard Aero credit measures will be consistent with
the rating.

S&P believes market demand for aviation maintenance and repair
services will remain strong. The aviation maintenance, repair, and
overhaul (MRO) market remains robust due to airlines' continued use
of older assets to meet strong commercial demand. Maintenance of
aircraft, aircraft engines and related components accounts for
roughly 10%-15% of an airline's total costs. Quality issues and
supply chain bottlenecks have caused delays in new original
equipment (OE) deliveries, fueling demand for maintenance and
overhaul services for older aviation assets. As the largest
independent provider of these services, StandardAero is well
positioned to service the highest utilized platforms such as the
CFM56 engine across key markets (North America, Asia, and Europe).

Component overhaul repair demand is also strong, with
StandardAero's expanded capabilities leading to material growth in
this segment during the first half of the year, and S&P expects
this will continue over the near term. To address capacity
constraints, particularly in the U.S., StandardAero has invested in
multisite expansions. The company has also increased headcount and
training aimed at the next generation engine, notably the LEAP
family of engines, that will require material MRO needs in the near
future. While a potential U.S. economic slowdown may soften
commercial air travel demand, S&P believes airlines will prioritize
maintenance to prepare for future upswings. Moreover, leased
aircraft--a growing portion of the active fleet--require
maintenance regardless of market conditions. We now expect top-line
growth of between 10.0%-12.5% in 2024 and 2025.

S&P said, "We expect credit metrics will remain in line with the
current rating over the near to medium term. As volumes increase,
we expect StandardAero will realize material EBITDA growth; we also
expect margins will remain stable throughout the forecast period.
The acquisition of AeroTurbine Inc. ('ATI') will strengthen the
company's component repair capabilities in the military end market,
although the end market's modest margin profile will not
significantly expand overall margins, in our view." Dynasty's
refinancing efforts in early 2024 improved its cash interest
obligations and borrowing rates. While debt levels have increased
due to revolver utilization and incremental debt--including a tack
on $200 million senior secured term loan in September
2024--leverage remains manageable because of volume-driven EBITDA
growth.

S&P said, "Following a return to positive free operating cash flow
(FOCF) in 2023 due to top-line growth and improved working capital
management, we expect this trend will continue into 2025. We now
expect funds from operations (FFO) to debt will be 7%-9% in 2024,
improving to 10%-12% in 2025. We expect FOCF to debt will be
between 1%-5% in 2024 and 2025. We also expect leverage of
5.75x-6.00x in 2024 and 5.00x-5.25x in 2025.

"We expect the company's financial policy will become less
conservative over the forecast period. Given the strong outlook for
free cash flow growth, we expect the company will engage in
additional bolt-on acquisitions to increase capability diversity
and expansion. We also believe the company's improved FOCF position
could make sponsor dividends more likely in the near term.
Furthermore, we note that the sponsor has explored strategic exit
options, including a potential sale of the company as well as an
initial public offering (IPO), and continues to consider such
transactions.

"The stable outlook reflects our view that market dynamics will
provide stability in StandardAero's credit metrics We now forecast
debt to EBITDA between 5.75x-6.00x at the end of 2024, improving to
between 5.00x-5.25x in 2025. We forecast FOCF to debt will improve
to between 1%-3% in 2024, and between 3%-5% in 2025.

"We could lower our rating on StandardAero within the next 12
months if cash flows become pressured, causing FFO to debt to fall
below 3.0%, and we expect it would remain at such levels; or, if
debt to EBITDA rises above 7.0x, and we do not see a clear path to
improvement." This could occur if:

-- Demand weakens significantly;

-- Supply chain bottlenecks, labor, or other inflationary
pressures erode EBITDA margins significantly; or

-- The company pursues a more aggressive financial policy than S&P
currently expects.

S&P could raise its rating on Dynasty in the next 12 months if debt
to EBITDA declines well below 5.0x, and S&P expects it will remain
there even with possible acquisitions. This could occur if:

-- Top-line growth within high margin end markets exceeds S&P's
current forecast;

-- The company avoids debt-financed acquisitions; and

-- The sponsor commits to maintaining leverage below 5.0x.



ECO ROOF: Case Summary & 20 Largest Unsecured Creditors
-------------------------------------------------------
Debtor: ECO Roof and Solar Inc.
        389 S. Lipan St.
        Denver, CO 80223

Case No.: 24-15628

Chapter 11 Petition Date: September 23, 2024

Court: United States Bankruptcy Court
       District of Colorado

Judge: Hon. Joseph G Rosania Jr

Debtor's Counsel: David V. Wadsworth, Esq.
                  WASDWORTH GARBER WARNER CONRARDY, P.C.
                  2580 West Main Street
                  Suite 200
                  Littleton, CO 80120
                  Tel: 303-296-1999
                  Fax: 303-296-7600
                  Email: dwadsworth@wgwc-law.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $10 million to $50 million

The petition was signed by Dylan Lucas as president.

A copy of the Debtor's list of 20 largest unsecured creditors is
available for free at PacerMonitor.com at:

https://www.pacermonitor.com/view/BCCK2JY/ECO_Roof_and_Solar_Inc__cobke-24-15628__0003.0.pdf?mcid=tGE4TAMA

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

https://www.pacermonitor.com/view/AYDZ3GY/ECO_Roof_and_Solar_Inc__cobke-24-15628__0001.0.pdf?mcid=tGE4TAMA


EL DORADO GAS: Grosses $797,727 From Online Auction of Property
---------------------------------------------------------------
Dawn Ragan, the Chapter 11 trustee for El Dorado Gas & Oil, Inc.,
disclosed in a court filing that $797,727 in proceeds was generated
from the Aug. 28 sale of personal property owned by the company and
World Aircraft, Inc.

The trustee, through the brokerage firm Tiger Capital Group, LLC,
conducted a virtual auction of the property following approval of
the sale by the U.S. Bankruptcy Court for the Southern District of
Mississippi.

The property sold includes equipment, machinery and other personal
property used to operate the companies' businesses in Three Rivers,
Texas.

The companies sold the property "free and clear" of liens, claims
and interests.

The companies will receive $677,634.59 in net proceeds after
payment of Tiger's commission and other sale expenses.

The sale of the assets is a requirement of the debtor-in-possession
lenders and will further assist in the administration of the
estates by monetizing equipment not needed for operations and
eliminating associated expense, according to R. Michael Bolen,
Esq., one of the bankruptcy trustee's attorneys.

                   About El Dorado Gas & Oil and
                     Hugoton Operating Company

Hugoton Operating Company, Inc. filed a voluntary Chapter 11
petition (Bankr. S.D. Miss. Case No. 23-51139) on Aug. 14, 2023. El
Dorado Gas & Oil, Inc., a company in Gulfport, Miss., filed Chapter
11 petition (Bankr. S.D. Miss. Case No. 23-51715) on Dec. 22, 2023,
with $500 million to $1 billion in assets and $50 million to $100
million in liabilities. Thomas L. Swarek, president, signed the
petition.

On Feb. 22, 2024, Bluestone Natural Resources II - South Texas, LLC
and World Aircraft, Inc. filed separate Chapter 11 petitions
(Bankr. S.D. Miss. Case Nos. 24-50223 and 24-50224).

On Jan. 12, 2024, the Court entered an order directing the
appointment of a Chapter 11 trustee for Hugoton. On Jan. 22, 2024,
the Court approved Dawn Ragan as the Chapter 11 trustee for
Hugoton.

On Jan. 31, 2024, the Court ordered the appointment of a Chapter 11
trustee for El Dorado. On Feb. 2, 2024, the Court approved Ms.
Ragan as Chapter 11 trustee for El Dorado.

No official committee of unsecured creditors has been established
in any of the Debtor cases.

Hugoton and El Dorado are both Arkansas corporations engaged in the
exploration, production, and development of crude oil and natural
gas properties. El Dorado is a lease holder and operator of oil and
gas wells covering about 4,000 net acres in South Texas. El Dorado
also owns a substantial amount of oil field equipment and owns real
estate in multiple locations and states. Hugoton also owns oil and
gas interests and operates wells in South Texas.

Hugoton is 100% owned by El Dorado and El Dorado is 100% owned by
Thomas Swarek. Bluestone is 100% owned by Hugoton. Bluestone owns
oil and gas interests operated by the EDGO Debtors. World Aircraft
is 100% owned by EDGO. World Aircraft owns various aircraft and
equipment assets.

Judge Katharine M Samson oversees the cases.

Patrick Sheehan, Esq., at Sheehan & Ramsey, PLLC, is Debtors
Bluestone Natural Resources II-South Texas, LLC and World Aircraft,
Inc.

R. Michael Bolen, Esq., at Hood & Bolen, PLLC; and Nancy Ribaudo,
Esq., Katherine Hopkins, Esq., and Joseph Austin, Esq., at Kelly
Hart & Hallman LLP, serve as counsel to Dawn Ragan, Chapter 11
Trustee for El Dorado Gas & Oil, Inc. and Hugoton Operating
Company, Inc.


EL DORADO SENIOR: Unsecureds to Get $5K per Quarter for 3 Years
---------------------------------------------------------------
El Dorado Senior Care, LLC, filed with the U.S. Bankruptcy Court
for the Eastern District of California a Subchapter V Plan of
Reorganization dated August 19, 2024.

The Debtor is a residential care for the elderly facility ("RCFE")
that provides assisted living services including housing, meals,
and assistance with daily living activities to its elderly
residents.

The Debtor's residents reside in the following six properties
("Properties"): 2910 Tam O'Shanter, El Dorado Hills, CA 95762; 2906
Tam O'Shanter, El Dorado Hills, CA 95762; 2896 Canterbury Circle,
El Dorado Hills, CA 95762; 2920 Tam O'Shanter El Dorado Hills, CA
95762; 2908 Tam O'Shanter, El Dorado Hills, CA 95762; and 2904 Tam
O'Shanter, El Dorado Hills, CA 95762.

At the time Debtor filed bankruptcy, the family law court had
recently appointed a receiver, Kevin Singer, over Debtor and
Village Oaks ("Receiver"). The Receiver was only authorized to
collect income from the respective businesses and to pay Debtor's
bills. The Receiver was not authorized to manage the businesses.

Class 3 consists of General Unsecured Claims. The Debtor shall
distribute $5,000 per quarter to Class 3 by making pro rata
distributions to holders of allowed Class 3 claims for a period of
three years. But, if Debtor does not generate sufficient actual
disposable income to make the proposed plan payment in any given
quarter, then no payment will be due to Class 3 creditors for such
quarter.

Distributions to Class 3 claimants will be made on a quarterly
basis (i.e., four times per year) over the course of three years,
with the first distribution due on or before March 31, 2025. The
remaining distributions will be made on or before June 30,
September 30, or December 31, of each subsequent year.

As stated in Class 2, if the Court determines that MacDonald is not
entitled to a secured claim, then the entirety of the funds
segregated in the MacDonald Fund shall be distributed to Class 3
creditors on a pro rata basis. Debtor will then increase the amount
of funds to be distributed to Class 3 creditors on a pro rata basis
from $5,000 to $15,000 per quarter. As such, Class 3 is impaired
and, under the Plan, is entitled to vote to accept or reject the
Plan.

Class 4 consists of Interest Holders. Interest holders are the
parties who hold ownership interests in property of the bankruptcy
estate. Mr. Foulk is the sole member and manager of Debtor and owns
100% of Debtor. As such, all Class 4 interest holders are insiders
and any votes of Class 4 interest holders shall not be counted with
respect to confirmation of the Plan pursuant to Section 1129(a)(10)
of the Bankruptcy Code. The Plan provides that Mr. Foulk will
retain his interest in the Debtor.

The Debtor anticipates funding of the Plan from the projected
disposable income over three years to pay its creditors. The Plan
will conclude on the earlier of payment in full to creditors
holding Allowed Claims or the twelfth distribution to Class 3
general unsecured claim holders.

A full-text copy of the Subchapter V Plan dated August 19, 2024 is
available at https://urlcurt.com/u?l=BPbDKS from PacerMonitor.com
at no charge.

Proposed Attorneys for the Debtor:

     D. Edward Hays, Esq.
     Sarah R. Hasselberger, Esq.
     Marshack Hays Wood, LLP
     870 Roosevelt
     Irvine, CA 92620
     Telephone: (949) 333-7777
     Facsimile: (949) 333-7778
     Email: ehays@marshackhays.com

                    About El Dorado Senior Care

El Dorado Senior Care, LLC, owns and operates community care
facilities for the elderly, filed its voluntary petition for
Chapter 11 protection (Bankr. E.D. Cal. Case No. 24-22208) on May
21, 2024. In the petition signed by Benjamin L. Foulk,
owner/manager, the Debtor disclosed $3,420,371 in assets and
$3,127,562 in liabilities.

Judge Fredrick E. Clement oversees the case.

D. Edward Hays, Esq., at Marshack Hays Wood, LLP, serves as the
Debtor's legal counsel.


EMERGENT BIOSOLUTIONS: Issues 1.1 Million Shares to Lenders
-----------------------------------------------------------
Emergent BioSolutions Inc. disclosed in a Form 8-K filed with the
Securities and Exchange Commission that on Sept. 17, 2024, it
closed the previously announced issuance of 1,113,338 shares of the
Company's common stock, $0.001 par value per share, in accordance
with the terms of the Credit Agreement, dated Aug. 30, 2024, by and
among the Company, the lenders from time to time party thereto, and
OHA Agency LLC, as administrative agent.  The shares were issued to
the lenders at a price per share of approximately $8.98, which was
based on the volume weighted average price per share of Common
Stock for the 30 consecutive trading days ending on, but excluding,
the 10th business day after the date of the Term Loan Agreement.

In addition, on Sept. 17, 2024, the exercise prices of the Warrants
that were issued to the lenders in connection with the Term Loan
Agreement were determined.  Pursuant to formulas set forth in the
previously disclosed Warrant Agreement, dated Aug. 30, 2024, by and
between the Company and Broadridge Corporate Issuer Solutions LLC,
as warrant agent, the exercise price of the warrants to purchase
1,000,000 shares of Common Stock was determined to be $9.8802 per
share, and the exercise price of the warrants to purchase 1,500,000
shares of Common Stock was determined to be $15.7185 per share.
The Warrants are currently exercisable and will expire on Aug. 30,
2029 unless earlier exercised in full.

The Shares and the Warrants were issued pursuant to Section 4(a)(2)
of the Securities Act of 1933, as amended.  The Company did not
receive any proceeds from the issuance of the Shares or the
Warrants, although upon the exercise of the Warrants, if any, the
Company will receive the exercise price thereof.

                   About Emergent Biosolutions

Headquartered in Gaithersburg, Md., Emergent Biosolutions Inc. is a
global life sciences company focused on providing innovative
preparedness and response solutions addressing accidental,
deliberate and naturally occurring public health threat. The
Company's solutions include a product portfolio, a product
development portfolio, and a contract development and manufacturing
("CDMO") services portfolio.

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


EMMAUS LIFE: Posts $4.3 Million Net Loss in Q1 2024
---------------------------------------------------
Emmaus Life Sciences, Inc. filed with the U.S. Securities and
Exchange Commission its Quarterly Report on Form 10-Q reporting a
net loss of $4.3 million on $2.5 million of net revenues for the
three months ended March 31, 2024, compared to a net loss of $3.5
million on $6.8 million of net revenues for the three months ended
March 31, 2023.  The Company had a working capital deficit of $54.6
million as of March 31, 2024.

As of March 31, 2024, the Company had $29.5 million in total
assets, $83.2 million in total liabilities, and $53.6 million in
total stockholders' deficit.

A full-text copy of the Company's Form 10-Q is available at:

                   https://tinyurl.com/ywp5byv6

                    About Emmaus Life Sciences

Emmaus Life Sciences, Inc. is a commercial-stage biopharmaceutical
company engaged in the marketing and sales of the Company's lead
product Endari (prescription grade L-glutamine oral powder), which
is approved by the U.S. Food and Drug Administration, or FDA, to
reduce the acute complications of sickle cell disease in adult and
pediatric patients five years of age and older. Endari has received
Orphan Drug designation from the FDA which designation generally
affords marketing exclusivity for Endari in the U.S. for a
seven-year period ending in July 2024.

San Diego, Calif.-based Baker Tilly US LLP, the Company's auditor
since 2020, issued a "going concern" qualification in its report
dated July 2, 2024, citing that the Company has incurred recurring
operating losses, including a net loss of $3.7 million for the year
ended December 31, 2023, and had a working capital deficit of $50
million at December 31, 2023. These conditions raise substantial
doubt about the Company's ability to continue as a going concern.

Emmaus Life Sciences reported a net loss of $3.7 million for the
year ended December 31, 2023. As of December 31, 2023, the Company
had $35.2 million in total assets, $82.9 million in total
liabilities, and $47.8 million in total stockholders' deficit.


EMMAUS LIFE: Reports $2.2 Million Net Loss in Fiscal Q2
-------------------------------------------------------
Emmaus Life Sciences, Inc. filed with the U.S. Securities and
Exchange Commission its Quarterly Report on Form 10-Q reporting a
net loss of $2.2 million on $5.4 million of net revenues for the
three months ended June 30, 2024, compared to a net loss of $1.6
million on $10.8 million of net revenues for the three months ended
June 30, 2023.

For the six months ended June 30, 2024, the Company reported a net
loss of $6.5 million on $7.9 million of net revenues, compared to a
net loss of $5 million on $17.5 million of net revenues for the
same period in 2023. The Company had a working capital deficit of
$55 million as of June 30, 2024.

As of June 30, 2024, the Company had $25.9 million in total assets,
$83 million in total liabilities, and $57 million in total
stockholders' deficit.

Management expects that the Company's current liabilities,
operating losses and expected capital needs, including debt service
on its existing indebtedness and the expected costs relating to the
commercialization of Endari in the MENA region and elsewhere, will
exceed its existing cash balances and cash expected to be generated
from operations for the foreseeable future. To meet the Company's
current liabilities and future obligations, the Company will need
to restructure or refinance its existing indebtedness and raise
additional funds through related-party loans, third-party loans,
equity or debt financings or licensing or other strategic
agreements.

A full-text copy of the Company's Form 10-Q is available at:

                   https://tinyurl.com/5bdpue4v

                    About Emmaus Life Sciences

Emmaus Life Sciences, Inc. is a commercial-stage biopharmaceutical
company engaged in the marketing and sales of the Company's lead
product Endari (prescription grade L-glutamine oral powder), which
is approved by the U.S. Food and Drug Administration, or FDA, to
reduce the acute complications of sickle cell disease in adult and
pediatric patients five years of age and older. Endari has received
Orphan Drug designation from the FDA which designation generally
affords marketing exclusivity for Endari in the U.S. for a
seven-year period ending in July 2024.

San Diego, Calif.-based Baker Tilly US LLP, the Company's auditor
since 2020, issued a "going concern" qualification in its report
dated July 2, 2024, citing that the Company has incurred recurring
operating losses, including a net loss of $3.7 million for the year
ended December 31, 2023, and had a working capital deficit of $50
million at December 31, 2023. These conditions raise substantial
doubt about the Company's ability to continue as a going concern.

Emmaus Life Sciences reported a net loss of $3.7 million for the
year ended December 31, 2023. As of December 31, 2023, the Company
had $35.2 million in total assets, $82.9 million in total
liabilities, and $47.8 million in total stockholders' deficit.


ENPRO INC: Egan-Jones Retains BB+ Senior Unsecured Ratings
----------------------------------------------------------
Egan-Jones Ratings Company, on September 18, 2024, maintained its
'BB+' foreign currency and local currency senior unsecured ratings
on debt issued by EnPro Inc.

Headquartered in Charlotte, North Carolina, EnPro Inc designs,
develops, manufactures, and markets proprietary engineered
industrial products.


EPIC COMPANIES: Seeks Court Permission to Use Cash Collateral
-------------------------------------------------------------
EPIC Companies Midwest, LLC and its affiliates asked the U.S.
Bankruptcy Court for the District of North Dakota for approval to
use cash collateral.

The companies need to use cash that may be subject to a security
interest of Bank Forward. They intend to utilize this cash through
December 1 in accordance with the budget submitted to the court to
fund their operations and support their ongoing Chapter 11
bankruptcy proceedings.

To protect Bank Forward's interest, the companies proposed to grant
replacement liens, maintain insurance, and ensure that the value of
their property is preserved. The companies believe that Bank
Forward's interest is sufficiently protected due to the equity
cushion in the collateral.

The companies initially obtained court permission to use cash
collateral until July 27. On July 23, the bankruptcy court granted
the companies' second request, allowing them to use cash collateral
until October 5.

                          About EPIC Companies Midwest

EPIC Companies Midwest LLC, a real estate investing and development
firm in Minot, N.D., and its affiliates filed voluntary Chapter 11
petitions (Banker. D.N.D. Lead Case No. 24-30281) on July 8, 2024.


In the petitions signed by Patrick Finn, chief restructuring
officer, EPIC Companies Midwest disclosed $10 million to $50
million in both assets and liabilities.

Judge Shon Hastings oversees the cases.

Steven Kinsella, Esq., at Fredrikson & Byron, PA represents the
Debtors as legal counsel.

The U.S. Trustee for Region 12 appointed an official committee to
represent unsecured creditors in the Debtors' Chapter 11 cases. The
committee is represented by the law firm of Stinson, LLP.


FACILITIES MANAGEMENT: Taps Facilities Management as Legal Counsel
------------------------------------------------------------------
Facilities Management Services of Pennsylvania, Inc. seeks approval
from the U.S. Bankruptcy Court for the Eastern District of
Pennsylvania to employ Smith Kane Holman, LLC as counsel.

The firm's services include:

     a. advising the Debtor with respect to its rights and
obligations pursuant to the Bankruptcy Code;

     b. assisting the Debtor in the preparation of the schedules
and statement of financial affairs and any amendments thereto;

     c. representing the Debtor at its first meeting of creditors
and any and all Rule 2004 examinations;

     d. preparing any and all necessary applications, motions,
answers, responses, orders, reports and any other type of pleading
or document regarding any proceeding instituted by or against the
Debtor with respect to this case;

     e. assisting the Debtor in the formulation and seeking
confirmation of a chapter 11 plan and disclosure materials; and

     f. performing all other legal services for the Debtor which
may be necessary or desirable in connection with this case.

The firm will be paid at these rates:

     Partners       $475 to $500 per hour
     Associates     $300 to $375 per hour
     Paralegals     $75 to $100 per hour

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

David B. Smith, Esq., a partner at Smith Kane Holman, 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:

     David B. Smith, Esq.
     Smith Kane Holman, LLC
     112 Moores Road Suite 300
     Malvern, PA 19355
     Tel: (610) 407-7215
     Fax: (610) 407-7218
     Email: dsmith@skhlaw.com

    About Facilities Management Services of Pennsylvania

Facilities Management Services of Pennsylvania, Inc. filed its
voluntary petition for relief under Chapter 11 of the Bankrutpcy
Code (Bankr. E.D. Pa. Case No. 24-13194) on September 10, 2024,
listing $500,001 to $1 million in both assets and liabilities.

Judge Ashely M Chan presides over the case.

David B. Smith, Esq. at Smith Kane Holman, LLC represents the
Debtor as counsel.


FAIRFIELD SENTRY: UBS Jersey Must Face Adversary Case
-----------------------------------------------------
In the case captioned as FAIRFIELD SENTRY LTD. (In Liquidation), et
al., Plaintiffs v., ABN AMRO SCHWEIZ AG a/k/a AMRO (SWITZERLAND)
AG, et al., Defendants, Adv. Pro. No. 10-03636 (JPM) (Bankr.
S.D.N.Y.), the Honorable John P. Mastando III of the United States
Bankruptcy Court for the Southern District of New York denied UBS
Jersey Nominees Limited's motion to dismiss the Fifth Amended
Complaint filed by the Liquidators for lack of personal
jurisdiction.

UBS Jersey is organized under the laws of Jersey with a registered
address in St Helier, Jersey, United Kingdom.

This adversary proceeding was filed on September 21, 2010. Kenneth
M. Krys and Greig Mitchell, in their capacities as the duly
appointed Liquidators and Foreign Representatives of Fairfield
Sentry Limited (In Liquidation), Fairfield Sigma Limited (In
Liquidation), and Fairfield Lambda Limited (In Liquidation) filed
the Amended Complaint on August 12, 2021. The Liquidators seek the
imposition of a constructive trust and recovery of over $1.7
billion in redemption payments made by Sentry, Sigma, and Lambda to
various entities known as the Citco Subscribers. Of that amount,
Defendant allegedly received over $4 million through redemption
payments from its investment in Sentry.

This legal action arises out of the decades-long effort to recover
assets of the Bernard L. Madoff Investment Securities LLC Ponzi
scheme. The Citco Subscribers allegedly invested, either for their
own account or for the account of others, into several funds --
including Sentry, Sigma, and Lambda -- that channeled investments
into BLMIS.

Fairfield Sentry was a direct feeder fund in that it was
established for the purpose of bringing investors into BLMIS,
thereby allowing Madoff's scheme to continue.

The Amended Complaint alleges that the Citco Subscribers, including
the purported agents of UBS Jersey, "had knowledge of the Madoff
fraud, and therefore knowledge that the Net Asset Value was
inflated" when the redemption payments were made.  The Amended
Complaint further asserts that, while receiving redemption
payments, the Citco Subscribers "uncovered multiple additional
indicia that Madoff was engaged in some form of fraud" but "turned
a blind eye, [and] accept[ed] millions of dollars while willfully
ignoring or, at the very least, recklessly disregarding the truth
in clear violation of the law of the British Virgin Islands . . .
." These indicia included verification that there was no
"independent confirmation that BLMIS-held assets even existed,"
Madoff's failure to segregate duties, and BLMIS's "employing an
implausibly small auditing firm" rather than a reliable auditor. In
the face of red flags such as these, the Citco Subscribers and
other Citco entities purportedly "quietly reduced [their] own
exposure to BLMIS through the Funds, and significantly increase[ed]
[their] Custodian fees to offset the risk."

Defendant has moved to dismiss the Amended Complaint for lack of
personal jurisdiction, arguing that the Amended Complaint has not
sufficiently alleged minimum contacts with the forum to establish
personal jurisdiction over Defendant and that exercising personal
jurisdiction would be unreasonable.

The Liquidators assert that UBS Jersey "intentionally invested in
BLMIS feeder fund Sentry, while knowing through its agent, that
Sentry was designed to subsequently invest that money in New
York-based BLMIS. UBS Jersey is subject to the Court's jurisdiction
with respect to its Sentry redemptions as a result of that
conduct."  

UBS Jersey states that, while the subscription agreements contain
forum selection clauses specifying New York for claims relating to
subscriptions, there is no similar clause subjecting any party to
jurisdiction in New York for claims relating to redemptions. The
Defendant argues that the "absence of such clauses relating to
redemptions shows the parties intent not to subject themselves to
jurisdiction in New York for purposes other than subscriptions."

Judge Mastando says, "The Liquidators here rely on the subscription
agreements and private placement memoranda not to show consent, but
to show that when Defendant invested in Sentry it did so knowing
that it would avail itself of the benefits and protections of New
York. The absence of any similar clauses in redemption documents
does not invalidate the import of the forum selection clauses for
these purposes. The subscription agreements, signed by the Citco
Subscriber as an agent of UBS Jersey, in this way, support the
Plaintiffs' showing of contacts with the forum."

The Liquidators have demonstrated facts supporting continuous and
systemic contacts with the forum, the Court finds.

Defendant argues that the Plaintiffs' allegations amount to "mere
knowledge that Sentry would invest money it raised in the BVI with
BLMIS in New York," which it states is "insufficient as a matter of
law to support jurisdiction" under Walden v. Fiore, 571 U.S. 277
(2014).

The Court points out the Plaintiffs' allegations and supporting
evidence of intentional investments into BLMIS in New York and
selection and use of U.S.-based correspondent accounts demonstrate
that UBS Jersey took affirmative actions on its own apart from the
conduct of the Plaintiffs. The Liquidators have shown that the
Defendant knew and intended that, by investing in the Funds,
Defendant's money would enter into U.S.-based BLMIS, the Court
states.

Judge Mastando concludes, "The Court finds that Defendant's
selection and use of U.S. correspondent accounts and due diligence
concerning investments with BLMIS in New York support the Court's
exercise of jurisdiction over the claims for receiving redemption
payments from the Fairfield Funds with the knowledge that the NAV
was wrong. The contacts are not random, isolated, or fortuitous.
The contacts demonstrate UBS Jersey's purposeful activities aimed
at New York in order to effectuate transfers from Sentry. The
Plaintiffs have thus provided allegations that sufficiently support
a prima facie showing of jurisdiction over the Defendant."

A copy of the Court's decision is available at
https://urlcurt.com/u?l=lo57f8

                   About Fairfield Sentry

Fairfield Sentry Limited is being liquidated under the supervision
of the Commercial Division of the High Court of Justice in the
British Virgin Islands. It is one of the funds owned by the
Fairfield Greenwich Group, an investment firm founded in 1983 in
New York. Fairfield Sentry and other Greenwich funds had among the
largest exposures to the Bernard L. Madoff fraud.

Fairfield Sentry became the subject of a BVI liquidation, and a BVI
court appointed Kenneth M. Krys and Greig Mitchell as Liquidators
and Foreign Representatives of Fairfield Sentry and Fairfield Sigma
under BVI law. The Liquidators then sought recognition of the BVI
liquidation as a foreign main proceeding by filing petitions under
Chapter 15 of the Bankruptcy Code (Bankr. S.D.N.Y. Lead Case No.
10-13164) on June 14, 2010 in the Southern District of New York.
The Bankruptcy Court entered an order granting recognition of the
Fairfield Sentry case on July 22, 2010, enabling the Liquidators to
use the U.S. Bankruptcy Court to protect and administer Fairfield
Sentry's assets in the U.S.



FAYESON INC: Seeks to Hire Fennemore Craig as Bankruptcy Counsel
----------------------------------------------------------------
Fayeson Inc. d/b/a Richey Inc., seeks approval from the U.S.
Bankruptcy Court for the District of Colorado to employ Fennemore
Craig, P.C. as counsel.

The firm will render these services:

     a. aid the Debtor in the development of a plan of
reorganization and disclosure statement under chapter 11 of the
Bankruptcy Code;

     b. prepare and file the necessary actions, answers,
applications, complaints, lists, motions, orders, petitions,
pleadings, reports, schedules, statements, and other papers that
may be required in the continued administration of the Debtor's
estate under chapter 11 of the Bankruptcy Code;

     c. represent the Debtor in adversary proceedings and contested
matters related to the Debtor's bankruptcy case;

     d. provide legal advice with respect to the Debtor's rights,
powers, obligations and duties as chapter 11 Debtor-in-possession
in the continuing operation of the Debtor's business and the
administration of the estate; and

     e. provide other legal services for the Debtor as necessary
and appropriate for the administration of the Debtor's estate.

The firm will be paid at these rates:

     Patrick R. Akers, Esq.       $450 per hour
     Jordan E. Helton, Esq.       $390 per hour
     Paralegal and Assistant      $280 per hour

Patrick Akers, Esq., a director at Fennemore Craig, disclosed in a
court filing that his firm is a "disinterested person" pursuant to
Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Patrick R. Akers, Esq.
     Fennemore Craig, P.C.
     3615 Delgany St, Suite 1100
     Denver, CO 80216
     Telephone: (303) 291-3200  
     Facsimile: (303) 291-3201
     Email: pakers@fennemorelaw.com

          About Fayeson

Fayeson Inc. d/b/a Richey Inc., is a full-service shop for trucks
and trailers, providing repair and maintenance services and new and
used parts.

Fayeson Inc., based in Commerce City, Colo., filed for Chapter 11
bankruptcy (Bankr. D. Colo. Case No. 24-15305) on September 9,
2024, listing under $1 million in estimated assets and under $10
million in estimated liabilities. The petition was signed by Dion
M. Swenson as president.

The Hon. Kimberley H. Tyson presides over the case. The Debtor
hired Fennemore Craig, P.C. as counsel.


FIRST HEALTH: Seeks Court Approval to Use Cash Collateral
---------------------------------------------------------
First Health Winter Springs LLC asks the U.S. Bankruptcy Court for
the Middle District of Florida for authority to use cash collateral
and provide adequate protection to its senior creditor, Citizens
Bank.

The Court issued an Amended Second Preliminary Order, authorizing
the Debtor to use cash collateral through October 10, 2024. This
authorization includes payments for necessary expenses outlined in
the attached budget and requires prior written approval from the
creditor for additional expenditures.

The Debtor is mandated to comply with obligations as a
Debtor-in-possession under the Bankruptcy Code and related
regulations. Additionally, secured creditors will retain a
post-petition lien against the cash collateral, maintaining their
priority from pre-petition agreements without needing further
documentation.

To provide adequate protection to Citizens Bank, the Debtor is
authorized to make monthly payments of $1,500 starting September 1,
2024. The Debtor must also maintain adequate insurance coverage for
its property as per its loan agreements with secured creditors.

Finally, the Court retained jurisdiction to enforce the terms of
the order and scheduled a continued hearing for October 10, 2024,
to address the ongoing use of cash collateral and any modifications
to the protections in place.

The firm can be reached at:

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

                 About First Health Winter Springs

First Health Winter Springs, LLC is a healthcare provider located
in Winter Springs, Florida, dedicated to delivering high-quality
medical services, including primary care and wellness programs.
With a mission to prioritize patient health and well-being, the
organization focuses on accessibility and compassionate care.
  
First Health Winter Springs, LLC filed a petition under Chapter 11,
Subchapter V of the Bankruptcy Code (Bankr. M.D. Fla., Case No.
24-03708) on July 19, 2024, with up to $50,000 in assets and up to
$1 million in liabilities.

Judge Grace E. Robson presides over the case.

Jeffrey Ainsworth, Esq., at BransonLaw, PLLC represents the Debtor
as bankruptcy counsel.


FLOWER TURBINES: Incurs $1.5MM Net Loss for Period Ended June 30
----------------------------------------------------------------
Flower Turbines, Inc. filed with the U.S. Securities and Exchange
Commission its Semiannual Report on Form 1-SA for the period ended
June 30, 2024, disclosing a net loss of $1,535,172 for the 2024
Interim Period, compared to a net loss of $1,322,747 for the 2023
Interim Period.

For the 2024 Interim Period, the Company had revenues of $39,950,
compared to $263,109, net revenues of for the 2023 Interim Period.
While revenue decreased during the 2024 Interim Period, its costs
of goods sold increase from to $62,270 for the 2023 Interim Period
to $130,420 for the 2024 Interim Period. For the 2024 Interim
Period, the Company had a gross profit of -$90,470, compared to a
gross loss of $200,839 for the 2023 Interim Period. The significant
decrease in revenue and increase in costs of goods sold during the
2024 Interim Period is primarily as a result of personnel changes,
supply chain issues, and its change in focus from small customers
to larger customers.

For the 2023 Interim Period, the Company's operating expenses were
$1,526,470, consisting of $173,658 for sales and marketing
expenses, $87,089 for research and development, and $1,265,723 for
general and administrative costs. For the 2024 Interim Period,
operating expenses were $1,435,553, consisting of $211,133 for
sales and marketing expenses, $63,940 for research and development,
and $1,160,480 for general and administrative costs.

For the 2024 Interim Period, the Company had an operating loss of
$1,435,553, compared to an operating loss of $1,325,631 for the
2023 Interim Period.

For the 2023 Interim Period, the Company had total other income and
expenses of -2,884, consisting of $1,758 in interest expense,
-$1,565 in interest income, and -$3,077. For the 2024 Interim
Period, the company had total other income and expenses of $9,149,
consisting of $11,437 in interest expense, -$335 of interest
income, and -$1,953 in other expenses.

As of June 30, 2024, the Company had $2,066,859 in total assets,
$472,917 in total liabilities, and $1,593,942 in total
stockholders' equity.

A full-text copy of the Company's Form 1-SA is available at:

                   https://tinyurl.com/2rhbydj6

                     About Flower Turbines Inc.

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

San Diego, California-based SetApart FS, the Company's auditor,
issued a "going concern" qualification in its report dated March
18, 2024, citing that certain conditions indicate that the Company
may be unable to continue as a going concern.


FOCUS UNIVERSAL: Transfers Listing to Nasdaq Capital Market
-----------------------------------------------------------
Focus Universal Inc. announced Sept. 20 that it has received
approval from Listing Qualifications Department of the Nasdaq Stock
Market to transfer the listing from the Nasdaq Global Market to the
Nasdaq Capital Market.  The Company's securities will be
transferred to the Capital Market at the opening of business on
Sept. 23, 2024.

The Nasdaq Capital Market is a continuous trading market that
operates in the same manner as The Nasdaq Global Market.
Therefore, the Company's shares continue to trade under the ticker
symbol "FCUV" and are not affected by this listing transfer.  The
approval by Nasdaq was based upon the Company meeting the
applicable market value of publicly held shares requirement for
continued listing and all other applicable requirements for initial
listing on the Nasdaq Capital Market, except for the minimum bid
price requirement.

In connection with the transfer to the Nasdaq Capital Market,
Nasdaq granted the Company an additional 180-day period to regain
compliance with the requirement set forth in Nasdaq Listing Rule
5450(a)(1) that the bid price of the Company's shares meet or
exceed $1.00 per share for at least ten consecutive business days.
The Company intends to continue actively monitoring the bid price
and consider available options to regain compliance with the
minimum bid price requirement.

Desheng Wang, CEO of Focus Universal Inc. commented, "We look
forward to continuing our growth and development of our company on
Nasdaq.  Of note, we also have recently felt the strong support
from existing shareholders, new shareholders, and clients, as
recently we brought in approximately $2.49 million in direct
investment amidst tough markets.  Proceeds from the offerings will
be used to continue to build and launch the new software product
platform under Lusher Inc.  Focus Universal has been showcasing its
advanced SEC financial reporting automation technology, which
offers full automation and operates 1000 times faster than
traditional manual methods, of which we are very proud of the
development, the enthusiastic support upon viewing, and most of
all, the large market potential."

                      About Focus Universal

Focus Universal Inc. (NASDAQ: FCUV) is a provider of patented
hardware and software design technologies for Internet of Things
(IoT) and 5G.  The company has developed five disruptive patented
technology platforms with 28 patents and patents pending in various
phases and 8 trademarks pending in various phases to solve the
major problems facing hardware and software design and production
within the industry today.  These technologies combined to have the
potential to reduce costs, product development timelines and energy
usage while increasing range, speed, efficiency, and security.  

Los Angeles, Calif.-based Weinberg & Company, P.A., the Company's
auditor since 2023, issued a "going concern" qualification in its
report dated April 1, 2024, citing that the Company has suffered
recurring losses from operations and has experienced negative cash
flows from operating activities that raise substantial doubt about
its ability to continue as a going concern.


FORD MOTOR: Egan-Jones Retains B+ Senior Unsecured Ratings
----------------------------------------------------------
Egan-Jones Ratings Company, on September 18, 2024, maintained its
'B+' foreign currency and local currency senior unsecured ratings
on debt issued by Ford Motor Company. EJR also withdrew rating on
commercial paper issued by the Company.

Headquartered in Dearborn, Michigan, Ford Motor Company designs,
manufactures, and services cars and trucks.


FREE SPEECH: DOJ Challenges Trustee's Sales Efforts
---------------------------------------------------
James Nani of Bloomberg Law reports that the trustee appointed to
oversee the liquidation of right-wing provocateur Alex Jones'
assets doesn't have direct authority to sell the property of his
Infowars media platform, a Justice Department unit told a Houston
bankruptcy court.

A motion by Christopher R. Murray, the Chapter 7 trustee for Jones'
estate, to employ a sales broker to wind down the assets of
Infowars parent company Free Speech Systems LLC should be rejected,
the US Trustee's office told the US Bankruptcy Court for the
Southern District of Texas in a court filing Tuesday, September 17,
2024.

The Jones estate, which Murray now controls, has a 100% membership
interest in Free Speech Systems, but not the company's actual
assets, the Justice Department unit said. Murray is tasked with
with liquidating Jones' estate to help him pay down approximately
$1.5 billion in defamation judgments related to statements he made
calling the 2012 Sandy Hook Elementary School shooting a hoax.

"While the U.S. Trustee is sensitive to the position of the Chapter
7 Trustee and commends his efforts to maximize recovery for
stakeholders in the Jones' case, because the Chapter 7 Trustee
seeks in essence authority to sell property that is not property of
the estate, the Court has no jurisdiction over that sale," the US
Trustee said.

Murray has other options, including working with employees and a
manager on the wind-down of Free Speech Systems, and is entitled to
proceeds from any sales that occur after a liquidation and
creditors have been paid, the US Trustee said. But Free Speech's
assets aren't property of Jones' estate, and the trustee can't ask
the bankruptcy court to sell assets it doesn't have property rights
to, the US Trustee said.

Murray is also not allowed to hire professionals to liquidate
non-estate asset or receive compensation on the liquidation of
those assets, the US Trustee said.

A website to sell Infowars assets has already gone live, where
bidders can potentially buy production rights and materials, more
than 400 domain names, social media accounts, podcast sites,
newsletter subscribers, product trademarks, and production
equipment, according to the website.

In addition to his bankruptcy, Jones appears to also be in the
midst of divorce proceedings. He filed for divorce on Sept. 9 from
his second wife, Erika Wulff Jones, according to Travis County
court records.

Jones' bankruptcy filings show that he and his wife have a
premarital agreement which requires monthly payments to her with a
4% annual escalation throughout the term of the marriage, plus
reimbursement of expenses, and a periodic replacement of a
vehicle.

Jones reported giving her about $759,000 in the year before he
filed for bankruptcy in December 2022.

Jones has asked the Travis County court to enforce the premarital
agreement, affirm that he has his own separate property, and hopes
to strike a deal with his wife over the division of community
property, according to court records.

The bankruptcy court in June converted Jones' personal Chapter 11
into a Chapter 7, and tossed out Free Speech Systems' separate
bankruptcy, allowing the Sandy Hook victims' families and others to
pursue their judgments in state courts.

The court last week approved Murray's request to sell Jones' Austin
lake house for $1.08 million.

Separately, victims' families have asked the bankruptcy court to
reconsider a prior order finding that Jones could use his
bankruptcy to avoid $321 million in punitive damages awarded to
them by a state court.

In October 2023, the Houston bankruptcy court ruled that Jones must
face $1.1 billion in defamation judgments despite his bankruptcy
because Texas and Connecticut state courts made clear findings that
Jones' conduct was intentional and malicious when he claimed
repeatedly that the 2012 massacre was a hoax. But new trials would
be necessary to determine whether the remaining $321 million can be
discharged, the court ruled.

Attorneys for Jones, his wife, and the trustee didn't immediately
respond to a request for comment Wednesday.

The Chapter 7 trustee is represented by Jones Murray LLP and Porter
Hedges LLP. Alex Jones is represented in the divorce proceedings by
Minton, Bassett, Flores & Carsey, P.C. Erika Jones is represented
in the divorce proceeding by Fullenweider Wilhite.

The case is Alexander E. Jones and Official Committee Of Unsecured
Creditors, Bankr. S.D. Tex., No. 22-33553, objection 9/17/24.

                   About Free Speech Systems

Free Speech Systems LLC is a broadcast media production and
distribution company that provides broadcasting aural programs by
radio to the public. Free Speech Systems is a family-run business
founded by Alex Jones.

FSS is presently engaged in the business of producing and
syndicating Jones' radio and video talk shows and selling products
targeted to Jones' loyal fan base via the Internet. Today, FSS
produces Alex Jones' syndicated news/talk show (The Alex Jones
Show) from Austin, Texas, which airs via the Genesis Communications
Network on over 100 radio stations across the United States and via
the internet through websites including Infowars.com.

Due to the content of Alex Jones' shows, Jones and FSS have faced
an all-out ban of Infowars from mainstream online spaces. Shunning
from financial institutions and banning Jones and FSS from major
tech companies began in 2018.

Conspiracy theorist Alex Jones has been sued by victims' family
members over Jones' lies that the 2012 Sandy Hook Elementary School
shooting was a hoax.

Jones' InfoW LLC and affiliates, IWHealth, LLC and Prison Planet
TV, LLC, filed petitions under Chapter 11, Subchapter V of the
Bankruptcy Code (Bankr. S.D. Texas Lead Case No. 22-60020) on April
18, 2022.


FTX TRADING: Gellert, Moskowitz & Boies Revise Rule 2019 Statement
------------------------------------------------------------------
The law firms of Gellert Seitz Busenkell & Brown LLC, The Moskowitz
Law Firm, and Boies Schiller Flexner LLP filed an amended verified
statement pursuant to Rule 2019 of the Federal Rules of Bankruptcy
Procedure to disclose that in the Chapter 11 cases of FTX Trading
Ltd. and affiliates, the firms represent MDL FTX Customers.

Each MDL FTX Customer has individually retained Moskowitz Law and
Boies Schiller (or executed a consent to associate form if an MDL
FTX Customer signed an engagement letter with another MDL member
law firm) to represent him or her as counsel in connection with
claims asserted in the multi-district litigation matter captioned
In re FTX Cryptocurrency Exchange Collapse Litigation, Case No.
23-md-03076, pending in the U.S. District Court for the Southern
District of Florida (the "MDL Action"), in the chapter 11 cases and
in connection with that certain adversary proceeding pending in the
Chapter 11 Cases, captioned FTX Trading Ltd., et al. v.
Chernyavsky, et al., Adv. Pro. No. 24- 50072 (JTD) (the "MDL
Adversary Proceeding").

For purposes of the Chapter 11 Cases and the MDL Adversary
Proceeding, Counsel represent each MDL FTX Customer in their
individual capacity, each MDL FTX Customer in their capacity as a
named plaintiff and putative class representative in the MDL
Action, and the putative class of FTX victims in the MDL Action
(where certification of a settlement class is currently pending).

The names and disclosable economic interests of MDL FTX Customers,
are as follows:

Customer                    Amount
--------                    ------
Alexander Chernyavsky       $101,627.14
Brandon Orr                 $1,105.35
Edwin Garrison              $318.66
Gregg Podalsky              $87,467.18
Julie Papadakis             $643,024.83
Kyle Rupprecht              $207,137.00
Leandro Cabo                $89,040.09
Michael Livieratos          $52,922.74
Michael Norris              $8,000.00
Ryan Henderson              $10,493.16
Vijeth Shetty               $20,971.17
Chukwudozie Ezeokoli        $44,790.00
Shengyun Huang              $75,001.00

Counsel to the FTX MDL Customers:

     Ronald S. Gellert, Esq.
     Bradley P. Lehman, Esq.
     GELLERT SEITZ BUSENKELL & BROWN, LLC
     1201 N. Orange St., Suite 300
     Wilmington, Delaware 19801
     Telephone: (302) 425-5800
     Facsimile: (302) 425-5814
     Email: rgellert@gsbblaw.com
            blehman@gsbblaw.com

     David Boies, Esq.
     Alexander Boies, Esq.
     Brooke A. Alexander, Esq.
     BOIES SCHILLER FLEXNER LLP
     333 Main Street
     Armonk, NY 10504
     Telephone: 914-749-8200
     Email: dboies@bsfllp.com
            aboies@bsfllp.com
            balexander@bsfllp.com

     Adam M. Moskowitz, Esq.
     Joseph M. Kaye, Esq.
     THE MOSKOWITZ LAW FIRM, PLLC
     Continental Plaza
     3250 Mary Street, Suite 202
     Coconut Grove, FL 33133
     Office: (305) 740-1423
     Email: adam@moskowitz-law.com
            joseph@moskowitz-law.com
            service@moskowitz-law.com

                       About FTX Group

FTX is the world's second-largest cryptocurrency firm.  FTX is a
cryptocurrency exchange built by traders, for traders.  FTX offers
innovative products including industry-first derivatives, options,
volatility products and leveraged tokens.

Then CEO and co-founder Sam Bankman-Fried said Nov. 10, 2022, that
FTX paused customer withdrawals after it was hit with roughly $5
billion worth of withdrawal requests.

Faced with liquidity issues, FTX on Nov. 9 struck a deal to sell
itself to its giant rival Binance, but Binance walked away from the
deal amid reports on FTX regarding mishandled customer funds and
alleged US agency investigations.

At 4:30 a.m. on Nov. 11, Bankman-Fried ultimately agreed to step
aside, and restructuring vet John J. Ray III was quickly named new
CEO.

FTX Trading Ltd (d/b/a FTX.com), West Realm Shires Services Inc.
(d/b/a FTX US), Alameda Research Ltd. and certain affiliated
companies then commenced Chapter 11 proceedings (Bankr. D. Del.
Lead Case No. 22-11068) on an emergency basis on Nov. 11, 2022.
Additional entities sought Chapter 11 protection on Nov. 14, 2022.

FTX Trading and its affiliates each listed $10 billion to $50
million in assets and liabilities, making FTX the biggest
bankruptcy filer in the US this year.  According to Reuters, SBF
shared a document with investors on Nov. 10 showing FTX had $13.86
billion in liabilities and $14.6 billion in assets.  However, only
$900 million of those assets were liquid, leading to the cash
crunch that ended with the company filing for bankruptcy.

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

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

The Official Committee of Unsecured Creditors tapped Paul Hastings
as counsel, FTI Consulting, Inc., as financial advisor, and
Jefferies LLC as the investment banker.  Young Conaway Stargatt &
Taylor LLP is the Committee's Delaware and conflicts counsel.

Montgomery McCracken Walker & Rhoads LLP, led by partners Gregory
T. Donilon, Edward L. Schnitzer, and David M. Banker, is
representing Sam Bankman-Fried in the Chapter 11 cases.  White
collar crime specialist Mark S. Cohen has reportedly been hired to
represent SBF in litigation.  Lawyers at Paul Weiss previously
represented SBF but later renounced representing the entrepreneur
due to a conflict of interest.


FULCRUM BIOENERGY: Gets OK to Hire Kurtzman Carson as Claims Agent
------------------------------------------------------------------
Fulcrum Bioenergy Inc. received approval from the U.S. Bankrutpcy
Court for the District of Delaware to hire Kurtzman Carson
Consultants, LLC dba Verita Global as claims and noticing agent.

The firm will oversee the distribution of notices and will assist
in the maintenance, processing and docketing of proofs of claim
filed in the Debtors' Chapter 11 cases.

The firm will be paid at these rates:

   Technology/Programming Consultant       $28 - $76 per hour
   Consultant/Senior Consultant/Director   $52 - $175 per hour
   Securities/Solicitation Consultant      $175 per hour
   Securities Director/Solicitation Lead   $185 per hour

Prior to the petition date, the Debtor provided the firm a retainer
in the amount of $50,000.

In addition, the firm will seek reimbursement for its out-of-pocket
expenses.

Evan Gershbein, executive vice president of Kurtzman's Corporate
Restructuring Services, 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:

     Evan Gershbein
     Kurtzman Carson Consultants, LLC
     222 N. Pacific Coast Highway, 3rd Floor
     El Segundo, CA 90245
     Tel: (310) 823-9000
     Fax: (310) 823-9133
     Email: egershbein@kccllc.com

       About Fulcrum Bioenergy

Fulcrum Bioenergy Inc. operates as a clean energy company described
as a pioneer in sustainable aviation fuel (SAF) production.

Fulcrum Bioenergy Inc. and its affiliates sought relief under
Chapter 11 of the Bankruptcy Code (Bankr. D. Del. Lead Case No.
24-12008) on Sept. 9, 2024. In the petition filed by Mark J. Smith,
as chief restructuring officer, the Debtor reports estimated assets
up to $50,000 and estimated liabilities between $100 million and
$500 million.

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

The Debtors tapped MORRIS, NICHOLS, ARSHT & TUNNELL LLP as counsel;
and DEVELOPMENT SPECIALISTS, INC., as investment banker. KURTZMAN
CARSON CONSULTANTS, LLC, d/b/a VERITA GLOBAL, is the claims agent.


GALAXY US: Blackstone L & S Marks $3.1MM Loan at 18% off
--------------------------------------------------------
Blackstone Strategic Credit 2027 Term Fund has marked its
$3,155,529 loan extended to Galaxy US Opco Inc to market at
$2,574,391 or 82% of the outstanding amount, according to the
Blackstone Strat's Form N-CSRS for the semi-annual period ended
June 30, 2024, filed with the Securities and Exchange Commission.

Blackstone Strat is a participant in a First Lien Term Loan B (3M
CME Term SOFR + 4.75%) to  Galaxy US Opco Inc. The loan matures on
April 29, 2029.

Blackstone Strat is a closed-end term fund that trades on the New
York Stock Exchange under the symbol. BGB's primary investment
objective is to seek high current income, with a secondary
objective to seek preservation of capital, consistent with its
primary goal of high current income.

Blackstone Strat is led by Robert Zable Principal Executive
Officer, President and Chief Executive Officer; and Gregory Roppa
Principal Financial Officer, Treasurer and Chief Financial Officer.
The Fund can be reached through:

       Robert Zable
       Blackstone Strategic Credit 2027 Term Fund
       345 Park Avenue, 31st Floor,
       New York, New York 10154
       Telephone: (877) 876-1121
       
       Marisa Beeney
       Blackstone Alternative Credit Advisors LP
       345 Park Avenue, 31st Floor
       New York, New York 10154
       Telephone: (877) 876-1121

Galaxy US Opco Inc., a wholly owned subsidiary of CD&R Galaxy UK
Intermediate 3 Limited, operates as a consulting services company.


GALAXY US: Blackstone L & S Marks $861,341 Loan at 18% off
----------------------------------------------------------
Blackstone Long-Short Credit Income Fund has marked its $861,341
loan extended to Galaxy US Opco Inc to market at $702,712 or 82% of
the outstanding amount, according to the Blackstone L & S's Form
N-CSRS for the semi-annual period ended June 30, 2024, filed with
the Securities and Exchange Commission.

Blackstone L & S is a participant in a First Lien Term Loan B (3M
CME Term SOFR + 4.75%) to Galaxy US Opco Inc. The loan matures on
April 29, 2029.

Blackstone L & S is a diversified, closed-end management investment
company. BGX was organized as a Delaware statutory trust on October
22, 2010. BGX was registered under the 1940 Act on October 26,
2010. BGX commenced operations on January 27, 2011. Prior to that,
BGX had no operations other than matters relating to its
organization and the sale and issuance of 5,236 common shares of
beneficial interest in BGX to the Adviser at a price of $19.10 per
share.

Blackstone L & S is led by Robert Zable Principal Executive
Officer, President and Chief Executive Officer; and Gregory Roppa
Principal Financial Officer, Treasurer and Chief Financial Officer.
The Fund can be reached through:

       Robert Zable
       Blackstone Long-Short Credit Income Fund
       345 Park Avenue, 31st Floor,
       New York, New York 10154
       Telephone: (877) 876-1121
       
       Marisa Beeney
       Blackstone Alternative Credit Advisors LP
       345 Park Avenue, 31st Floor
       New York, New York 10154
       Telephone: (877) 876-1121

Galaxy US Opco Inc., a wholly owned subsidiary of CD&R Galaxy UK
Intermediate 3 Limited, operates as a consulting services company.


GAUCHO GROUP: Expects $1.6MM Savings From Corporate Restructuring
-----------------------------------------------------------------
Gaucho Group Holdings, Inc. announced a comprehensive corporate
restructuring and cost reduction strategy. These efforts are
anticipated to yield significant financial benefits, with projected
savings of $1.6 million over the next 12 months.

As economic revival gains momentum in Argentina, Gaucho Holdings
has strategically adapted, recalibrating its focus and resources to
harness this new wave of opportunity. Over the past year, the
Company has realigned many operational roles and functions from the
United States to Argentina, benefiting from the more favorable cost
of labor and a skilled workforce. This shift has not only improved
operational efficiency but has also opened up new export potential
due to the devaluation of the peso, significantly bolstering the
Company's e-commerce activities and reinforcing its commitment to
real estate ventures. The reintroduction of mortgages into the
marketplace promises a vibrant future for Gaucho Holdings' luxury
real estate holdings, by enhancing value and attracting more
investor interest. Additionally, the Company has implemented
further cost-saving measures, such as reducing rental space,
negotiating better terms with vendors, and streamlining operations.
These changes, which follow initial severance disbursements, are
poised to take full effect in Q4, setting the stage for enhanced
financial performance.

Gaucho Holdings is strategically aligned with the recent economic
reforms initiated by Argentina under the leadership of President
Javier Milei. These reforms, promoting fiscal stability and
encouraging free trade, mark a significant shift towards aligning
with Western economic policies. This includes strengthening
military cooperation with the United States and reintroducing
mortgage markets, steps that are likely to bolster the business
environment and enhance investor confidence in Argentina.

The reintroduction of mortgage markets in Argentina marks a pivotal
milestone that Gaucho Holdings believes will significantly enhance
real estate values, including the Company's own luxury properties.
This development, coupled with Gaucho Holdings' ongoing investments
in property infrastructure and development, positions the Company
to benefit from what is rapidly becoming a hotspot for global
investors. In light of this, the vocal support from international
figures like Elon Musk for President Javier Milei's economic
policies further validates the Company's optimism and strategic
positioning for capitalizing on one of the globally best-performing
markets in the coming years.

"By reducing our headcount in the USA and leveraging the labor
market in Argentina, we've achieved significant savings and
enhanced productivity," stated Scott Mathis, CEO and Founder of
Gaucho Group Holdings. "As we consolidate our operations and
capitalize on the economic advances in Argentina, we are setting
the stage for a strong and stable future. This transition not only
optimizes our cost structure but also aligns us with a burgeoning
Argentine market filled with opportunities. Our increased
confidence in our strategic commitment to Argentina, and the
potential for value creation there, is stronger than ever. We are
enthusiastic about expanding our presence in Argentina, a move we
believe will strengthen our company's position in 2025 and
beyond."

                  About Gaucho Group Holdings

Through its wholly-owned subsidiaries, Gaucho Group Holdings, Inc.
invests in, develops, and operates real estate projects in
Argentina. GGH operates a hotel, golf and tennis resort, vineyard,
and producing winery, and is also involved in developing
residential lots located near the resort. In 2016, GGH formed a new
subsidiary, Gaucho Group, Inc., and in 2018, established an
e-commerce platform for high-end fashion and accessories.

In February 2022, the Company acquired 100% of Hollywood Burger
Argentina, S.R.L., now Gaucho Development S.R.L., through
InvestProperty Group, LLC, and Algodon Wine Estates S.R.L., which
is an Argentine real estate holding company. Other activities in
Argentina are conducted through its operating entities, including
InvestProperty Group, LLC, Algodon Global Properties, LLC, The
Algodon - Recoleta S.R.L., Algodon Properties II S.R.L., and
Algodon Wine Estates S.R.L. Algodon distributes its wines in Europe
under the name Algodon Wines (Europe). Additionally, on June 14,
2021, the Company formed a wholly-owned Delaware limited liability
company subsidiary, Gaucho Ventures I - Las Vegas, LLC, to hold its
interest in LVH Holdings LLC.

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

Gaucho reported a net loss of $16.20 million for the year ended
Dec. 31, 2023, compared to a net loss of $21.83 million for the
year ended Dec. 31, 2022. As of June 30, 2024, Gaucho had $15.94
million in total assets, $13.52 million in total liabilities, and
$2.42 million in total stockholders' equity.


GENWORTH FINANCIAL: Egan-Jones Retains BB- Sr. Unsecured Ratings
----------------------------------------------------------------
Egan-Jones Ratings Company, on September 4, 2024, maintained its
'BB-' foreign currency and local currency senior unsecured ratings
on debt issued by Genworth Financial, Inc. EJR also withdrew rating
on commercial paper issued by the Company.

Headquartered in Richmond, Virginia, Genworth Financial, Inc.
offers insurance, wealth management, investment, and financial
solutions.


GLATFERER CORP: Egan-Jones Lowers Senior Unsecured Ratings to B-
----------------------------------------------------------------
Egan-Jones Ratings Company, on September 16, 2024, downgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Glatfelter Corporation to B- from B. EJR also
withdrew rating on commercial paper issued by the Company.

Headquartered in Charlotte, North Carolina, Glatfelter Corporation
manufactures and supplies papers and engineered materials.


GLITZ OF ATLANTA: Seeks to Hire Paul Reece Marr as Attorney
-----------------------------------------------------------
Glitz of Atlanta LLC seeks approval from the U.S. Bankruptcy Court
for the Northern District of Georgia to hire Paul Reece Marr, P.C.
as its bankruptcy attorneys.

The firm's services include :

     (a) providing the Debtor with legal advice regarding its
powers and duties as a debtor in possession in the continued
operation and management of its affairs;

     (b) preparing on behalf of the Debtor the necessary
applications, statements, schedules, lists, answers, orders and
other legal papers pursuant to the Bankruptcy Code; and

     (c) performing all other legal services in the Chapter 11
bankruptcy proceeding for the Debtor which may be reasonably
necessary.

The hourly rates of the firm's counsel and staff are as follows:

     Paul Reece Marr, Esq.   $450
     Paralegal               $250

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

The firm received a retainer in the amount of $10,000 and a filing
fee in the amount of $1,738.

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

The firm can be reached through:

     Paul Reece Marr, Esq.
     Paul Reece Marr, PC
     6075 Barfield Road; Suite 213
     Sandy Springs, GA 30328
     Telephone: (770) 984-2255
     Email: paul.marr@marrlegal.com

          About Glitz of Atlanta LLC

Glitz of Atlanta LLC sought protection for relief under Chapter 11
of the Bankrutpcy Court (Bankr. N.D. Ga. Case No. 24-59527) on
September 10, 2024, listing $50,001 to $100,000 in assets and
$100,001 to $500,000 in liabilities. Paul Reece Marr, Esq. at Paul
Reece Marr, PC represents the Debtor as counsel.


GOL LINHAS: Cleary Gottlieb Updates List of Secured Noteholders
---------------------------------------------------------------
In the Chapter 11 cases of GOL Linhas Aereas Inteligentes S.A., et
al., the Gol 2026 Senior Secured Notes Ad Hoc Group filed a third
verified statement pursuant to Rule 2019 of the Federal Rules of
Bankruptcy Procedure.

By filing this Third Verified Statement, the Gol 2026 Senior
Secured Notes Ad Hoc Group makes no representation regarding the
amount, allowance, or priority of the claims and reserves all
rights with respect thereto.

Neither the Gol 2026 Senior Secured Notes Ad Hoc Group, nor any
member of the Gol 2026 Senior Secured Notes Ad Hoc Group,
represents or purports to represent the interests of any other
member, or other person, in connection with the Debtors' chapter 11
cases.

In addition, each member of the Gol 2026 Senior Secured Notes Ad
Hoc Group (a) does not assume any fiduciary or other duties to any
other member of the Gol 2026 Senior Secured Notes Ad Hoc Group or
any other person and (b) does not purport to act or speak on behalf
of any other member of the Gol 2026 Senior Secured Notes Ad Hoc
Group or any other person in connection with these chapter 11
cases.

1. Avenue Aviation Opportunities Fund III (Onshore) L.P.
   11 West 42nd Street, 9th Floor
   New York, NY 10036
   * Gol 2026 SSNs ($10,000,000.00)
   * DIP Notes ($1,365,741.00)

2. Contrarian Capital Management, LLC
   411 West Putnam Ave, Suite
   425, Greenwich, CT 06830
   * Gol 2026 SSNs ($10,723,000.00)

3. Global Investment Opportunities ICAV
   35 Shelbourne Rd, Ballsbridge,
   Dublin, D04 A4E0, Ireland
   * Gol 2026 SSNs ($5,500,000.00)
   * DIP Notes ($795,301.00)

4. ICU Trading Ltd.
      Petoussis Building, 18
      Evagora Papachristoforou,
      Office 101B, 3030, Limassol, Cyprus
      * Gol 2026 SSNs ($3,000,000.00)
      * Abra SSNs ($2,501,381.00)
      * DIP Notes ($1,136,142.00)

5. IPG Investment Advisors, LLC
   501 West Broadway, Suite 1350
   San Diego, CA 92101
   * Gol 2026 SSNs ($3,785,000.00)

6. Livello Capital Special Opportunities Master Fund LP
   C/O Livello Capital Management LP
   104 West 40th Street 19th Floor
   New York, NY 10018
   * Gol 2026 SSNs ($8,795,000.00)
   * DIP Notes ($576,185.00)

7. Plenisfer Investments SGR S.p.A. (as Investment Adviser on
behalf of the Plenisfer Funds)
   The Stable Yard
   58-60 Petty France
   London
   SW1H 9EU
   United Kingdom
   * Gol 2026 SSNs ($13,264,000.00)
   * DIP Notes ($460,949.00)

8. Sandglass Capital Advisors LLC (as Investment Adviser on behalf
of Sandglass Funds)
   1133 Broadway, Suite 1528
   New York, NY 10010
   * Gol 2026 SSNs ($30,803,000.00)

9. Seamrog Distressed Credit and Special Situations Sub-Fund FPP
Asset Management,
   Berkeley Square House,
   Berkeley Square, Mayfair
   W1J D6B, London
   United Kingdom
   * Gol 2026 SSNs ($6,335,000.00)
   * Abra SSNs ($4,845,284.00)
   * DIP Notes ($2,840,358.00)

10. Shiprock Capital Master Fund LP
   C/O Walkers Corporate Limited,
   190 Elgin Avenue
   George Town, Cayman,
   KY1-9008, KY
   * Gol 2026 SSNs ($68,995,000.00)
   * DIP Notes ($1,152,373.00)

Counsel to the Gol 2026 Senior Secured Notes Ad Hoc Group:

     David H. Botter, Esq.
     Jane VanLare, Esq.
     Cleary Gottlieb Steen & Hamilton LLP
     One Liberty Plaza
     New York, New York 10006
     Telephone: (212) 225-2000
     Facsimile: (212) 225-3999
     Email: dbotter@cgsh.com
            jvanlare@cgsh.com

                       About Gol GOLL4.SA

GOL Linhas Aereas Inteligentes S.A. provides scheduled and
non-scheduled air transportation services for passengers and cargo;
and maintenance services for aircraft and components in Brazil and
internationally.  The company offers Smiles, a frequent-flyer
program to approximately 20.5 million members, allowing clients to
accumulate and redeem miles.  It operates a fleet of 146 Boeing 737
aircraft with 674 daily flights.  The company was founded in 2000
and is headquartered in Sao Paulo, Brazil.

GOL Linhas Aereas Inteligentes S.A. and its affiliates and its
subsidiaries voluntarily filed for Chapter 11 protection (Bankr.
S.D.N.Y. Lead Case No. 24-10118) on Jan. 25, 2024.

GOL Linhas estimated $1 billion to $10 billion in assets as of the
bankruptcy filing.

The Debtors tapped Milbank Llp as counsel, Seabury Securities Llc
as restructuring advisor, financial advisor and investment banker,
Alixpartners, LLP, as financial advisor, and HUGHES Hubbard & Reed
LLP as aviation related counsel.  Kroll Restructuring
Administration LLC is the claims agent.


GOLDEN STATE: S&P Assigns 'B' Issuer Credit Rating, Outlook Stable
------------------------------------------------------------------
S&P Global Ratings assigned its 'B' issuer credit rating to Golden
State Foods LLC (GSF), the borrower and entity of consolidated
reporting.

S&P said, "We also assigned our 'B' issue-level and '3' recovery
ratings to the company's proposed senior secured credit facility
including a $225 million revolving facility maturing in 2029, and a
$1.005 billion term loan B maturing in 2031. The '3' recovery
rating indicates our expectation for meaningful recovery (50%-70%,
rounded estimate: 55%) in the event of a default.

"The stable outlook reflects our expectation that the company's
operations will remain stable as it continues to service its key
customers enabling leverage to be maintained near or below 5x."

Financial sponsor Lindsay Goldberg has entered into a definitive
agreement to acquire Irvine, Calif.-based food distributor and
manufacturer, Golden State Foods.

Pro forma for the transaction, we expect the company's S&P Global
Ratings-adjusted leverage to be 5x.

S&P said, "Our rating reflects GSF's participation in the highly
competitive and fragmented food manufacturing and distribution
sector, albeit with long customer relationships and good service
levels. GSF is a manufacturer and supplier of some of the largest
limited-service restaurants (LSRs) and quick-service restaurants
(QSRs) in the U.S., such as McDonalds and Starbucks. We consider
the food manufacturing sector to be highly competitive where
manufacturing capacity and footprints are important factors in an
operator's success. The distribution sector is fragmented and
dominated by industry giants such as Sysco and US Foods.
Comparatively, GSF is a smaller player in both of those sectors in
our view. However, GSF operates in a niche segment of the
distribution, where it provides custom systems distribution
solution, and it is one of the well-established players in this
segment. In addition, we view GSF's ability to serve some of its
core customers for more than 50 years and its position as key
supplier for those large customers positively. We believe this is
due to GSF's ability to meet its customer requirements without
material disruptions or deviations in product quality." It also
actively innovates and creates custom solutions for its customers,
which serves as a barrier to entry for competitors as long as it
maintains high customer service levels and meets changing customer
needs through new product solutions."

The company has fairly stable EBITDA generation despite input cost
volatility. GSF generates about 95% of revenues via pass through
pricing, that could offset some of the input cost volatility in
this sector. Compared with peers, GSF weathered the food commodity
costs inflation in 2022-2023 well and continue to grow revenue and
EBITDA. Although the company's revenue is declining in 2024 due to
lower commodity costs, its EBITDA remained stable.

Customer concentration is high, but the company has not faced
material customer losses. The company's revenue and EBITDA are
heavily concentrated in their top five customers, which are the
some of the largest fast-food operators globally. Losing any key
customer would create significant operational disruptions and its
ability to generate cash flow. Still, lost business has been
limited to specific products or distribution services, not entire
relationships. S&P believes this is because of the company's high
service levels and long track record of not facing material
operational disruption at its operating and distribution
facilities.

S&P said, "We believe leverage will moderately decline following
the leveraged acquisition by private equity sponsor Lindsay
Goldberg, but the company has not yet established a financial
policy track record. Pro forma for the transaction, we expect
last-12-months ended June 30, 2024, S&P Global Ratings-adjusted
leverage to be 5x and improve to the high-4x area in 2025. This is
a significant increase from the company's leverage of 2x area
before the transaction and is consistent with our view that private
equity sponsors typically maintain aggressive financial policies
that may increase financial risks. Although our base-case
projection forecasts leverage falling below 5x over the next year,
it is unclear whether the company's owners will sustain and commit
to those leverage levels or consider releveraging the company for
shareholder returns or acquisitions.

"The stable outlook reflects our expectation that the company's
operations will remain stable as it continues to service its key
customers while absolute EBITDA should remain near current levels
given the company's pass-through cost structure. The company's
EBITDA margins could fluctuate due to input costs volatility, but
we expect leverage to remain near 5x."

S&P could lower its ratings if leverage is sustained above 7x. This
could occur if:

-- The company loses a key customer or experiences an operational
disruption in one of its key facilities;

-- A weaker macroeconomic environment or a recession driving down
demand at its key LSR customers, directly affecting GSF's volume
and revenue; or

-- A more aggressive financial policy such as large, debt-funded
acquisitions or shareholder returns.

S&P could raise its ratings if the company is committed to and
demonstrates a more conservative financial policy that leads S&P to
believe S&P Global Ratings-adjusted leverage would be sustained
below 5x. This could occur if:

-- A demonstrated track record of not pursing large debt-funded
acquisitions or shareholder distributions;

-- Sustained organic revenue growth; and

-- Profitability improves leading to higher EBITDA and FOCF
generation.



GOODYEAR TIRE: Egan-Jones Retains BB- Senior Unsecured Ratings
--------------------------------------------------------------
Egan-Jones Ratings Company, on September 11, 2024, maintained its
'BB-' foreign currency and local currency senior unsecured ratings
on debt issued by Goodyear Tire & Rubber Company. EJR also withdrew
rating on commercial paper issued by the Company.

Headquartered in Akron, Ohio, Goodyear Tire & Rubber Company
develops, distributes, and sells tires.


GREENWICH INVESTMENT: Disposable Income to Fund Plan
----------------------------------------------------
Greenwich Investment Management, Inc., filed with the U.S.
Bankruptcy Court for the Middle District of Florida a Subchapter V
Plan of Reorganization dated August 19, 2024.

The Debtor was incorporated on December 1, 1999. L. George Rieger
joined GIM on January 1, 2007. L. George Rieger owns 85 percent of
GIM, and Peter L'H. Courtney owns 15 percent.

The Debtor is a registered investment advisor advising persons and
institutions to allocate their savings to financial assets. The
Debtor's only source of revenue is the fees that GIM charges
clients for investment counsel. GIM specializes in the analysis and
management of financial assets that offer what GIM considers a
generous level of current income.

This case was filed due to obligations to various creditors as set
forth in the Schedules. The creditors are primarily the result of
litigation that the Debtor has been involved in and not trade
creditors.

The Plan Proponent's financial projections show that the Debtor
will have projected disposable income of $108,000.00 toward the
unsecured claims once the Debtor recommences operations, which had
to cease due to the contested matter detailed above. The final Plan
payment is expected to be paid in thirty-six months from the
Effective Date.

The Debtor intends to implement the Plan by re-commencing
operations and generating sufficient income from the Debtor's
business to fund the required payments to creditors. In the event
the Debtor does not have sufficient funds to meet the payments, the
Debtor shall utilize funds on hand to make the payments.

The Debtor will commit disposable income to fund the Plan in the
total amount of $108,000.00 to the unsecured claims in accordance
with the Projections. The Debtor expects to have sufficient cash on
hand to make the payments required on the Effective Date. Such net
disposable income should be sufficient to provide a distribution to
unsecured creditors over the life of the Plan of approximately
$108,000.00.

This Plan under Chapter 11 of the Bankruptcy Code proposes to pay
creditors of the Debtor from cash flow from operation of the
Debtor's business and current cash on hand.

Class Three consists of General Unsecured Creditors. The General
Unsecured claims include all other allowed claims of Unsecured
Creditors of the Debtor, subject to any Objections that are filed
and sustained by the Court. The general unsecured claims prior to
the filing of any objections total the amount of $3,944,276.05,
which will be paid over the 3-year term of the Plan as follows on a
pro-rata basis: Months 1-36 ($9,000 per quarter).

The payments will commence on the Effective Date of the Plan. The
dividend to this class of creditors is subject to change upon the
determination of objections to claims. To the extent that the
Debtor is successful or unsuccessful in any or all of the proposed
Objections, then the dividend and distribution to each individual
Class of General Unsecured Claims then the dividend and
distribution to each individual creditor will be adjusted
accordingly. These claims are impaired.

The Debtor shall contribute its disposable income to fund the Plan
in the total amount of $108,000.00 to the unsecured creditors in
accordance with the Projections. In the event the Debtor's
disposable income is insufficient to meet the plan payments, the
Debtor shall fund the plan through his non exempt or exempt assets,
or other means available to the Debtor.

Upon Confirmation of the Plan, all property of the Debtor, tangible
and intangible, will revert, free and clear of all Claims and
Equitable Interests, except as provided in the Plan, to the Debtor
as they were held prior to the Petition Date, unless otherwise set
forth in a future amendment to the Plan. The Debtor expects to have
sufficient cash on hand to make the payments required on the
Effective Date.

A full-text copy of the Subchapter V Plan dated August 19, 2024 is
available at https://urlcurt.com/u?l=5PKP6A from PacerMonitor.com
at no charge.

Attorneys for the Debtor:

     KELLEY KAPLAN & ELLER, PLLC
     Craig I. Kelley, Esq.
     1665 Palm Beach Lakes Blvd.
     The Forum - Suite 1000
     West Palm Beach, FL 33401
     Tel.: (561) 491-1200
     Fax: (561) 684-3773
     Email: bankruptcy@kelleylawoffice.com

             About Greenwich Investment Management

Greenwich Investment Management, Inc. is a registered investment
advisor advising persons and institutions to allocate their savings
to financial assets.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. M.D. Fla. Case No. 24-00721) on May 21,
2024, with up to $50,000 in assets and up to $500,000 in
liabilities.

Judge Caryl E. Delano presides over the case.

The Debtor tapped Craig I. Kelley, Esq., at Kelley Kaplan & Eller,
PLLC as bankruptcy counsel and B. Lane Hasler, Esq., as special
counsel.


GROUNDFLOOR FINANCE: Financial Strain Raises Going Concern Doubt
----------------------------------------------------------------
Groundfloor Finance Inc. disclosed in its Form 1-SA filed with the
U.S. Securities and Exchange Commission for the fiscal semiannual
period ended June 30, 2024, that substantial doubt exists about its
ability to continue as a going concern.

According to Groundfloor, it incurred a net loss of $5.9 million
and $725,900 for the six months ended June 30, 2024 and 2023
respectively, and has an accumulated deficit as of June 30, 2024,
of $46.3 million.

Groundfloor expects it will continue to incur losses for the
foreseeable future. Groundfloor requires cash to meet its operating
expenses and for capital expenditures. To date, Groundfloor has
funded its cash requirements with proceeds from its convertible
note and preferred stock issuances. Groundfloor anticipates that it
will continue to incur substantial net losses as it grows the
Groundfloor Platform. To the extent its capital resources are
insufficient to meet its future capital requirements, Groundfloor
will need to finance its cash needs through public or private
equity offerings or debt financings. Additional equity or debt
financing may not be available on acceptable terms, if at all.

As of June 30, 2024, the Company had $329.2 million in total
assets, $324.9 million in total liabilities, and $4.3 million in
total stockholders' equity.

A full-text copy of the Company's Form 10-Q is available at:

                   https://tinyurl.com/3zj795pd

                  About Groundfloor Finance Inc.

Groundfloor Finance Inc. maintains and operates the Groundfloor
Platform for use by the Company and Groundfloor subsidiaries to
provide real estate development investment opportunities to the
public. Groundfloor was originally organized as a North Carolina
limited liability company under the name of Fomentum Labs LLC on
January 28, 2013.

Groundfloor incurred a net loss of $4.2 million and $3.8 million
for the 12 months ended December 31, 2023, and 2022, respectively
and has an accumulated deficit as of December 31, 2023, of $40.1
million.


GSE GLOBAL: Voluntary Chapter 11 Case Summary
---------------------------------------------
Debtor: GSE Global
        30 N. Gould Street
        Ste 24330
        Sheridan WY 82801

Chapter 11 Petition Date: September 23, 2024

Court: United States Bankruptcy Court
       District of Utah

Case No.: 24-24810

Debtor's Counsel: Adam Ford, Esq.
                  FORD & HUFF LC
                  PO Box 451
                  Lehi UT 84043
                  Tel: 213-915-4291
                  Email: adam.ford@fordcranelaw.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Wali BGohar Shah as manager.

The Debtor filed an empty list of its 20 largest unsecured
creditors.

https://www.pacermonitor.com/view/AVDNZAI/GSE_Global__utbke-24-24810__0003.0.pdf?mcid=tGE4TAMA

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

https://www.pacermonitor.com/view/ALHIRCY/GSE_Global__utbke-24-24810__0002.0.pdf?mcid=tGE4TAMA


GUARDIAN ELDER: Committee Taps Province LLC as Financial Advisor
----------------------------------------------------------------
The official committee of unsecured creditors of Guardian Elder
Care at Johnstown, LLC d/b/a Richland Healthcare and Rehabilitation
Center seeks approval from the U.S. Bankruptcy Court for the
Western District of Pennsylvania to employ Province, LLC to serve
as its financial advisor.

The firm's hourly rates are:

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

Province has agreed to a capped blended hourly rate of $575.

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

Paul Navid, a partner 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:

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

     About Guardian Elder Care at Johnstown

Guardian Elder Care at Johnstown, LLC, its affiliates, and their
non-debtor affiliates are a private, family-owned organization that
has provided inpatient and outpatient services to predominately
small and/or rural communities through a network of skilled nursing
facilities and personal care homes since 1995. Guardian Healthcare
maintains 19 skilled nursing facilities, with one facility in West
Virginia and the remaining facilities located in Pennsylvania.
Through its facilities, Guardian Healthcare maintains more than
1,700 skilled nursing, personal care, and independent living beds,
providing long-term care and rehabilitation services.

Guardian Elder Care at Johnstown and its affiliates sought
protection under Chapter 11 of the U.S. Bankruptcy Code (Bankr.
W.D. Pa. Lead Case No. 24-70299) on July 29, 2024. In the petitions
signed by Allen Wilen, chief restructuring officer, Guardian Elder
Care at Johnstown disclosed up to $10 million in assets and up to
$50 million in liabilities.

Judge Jeffery A. Deller oversees the cases.

The Debtors tapped Saul Ewing LLP as legal counsel, Eisner Advisory
Group LLC as financial advisor, and Omni Agent Solutions, Inc. as
claims and noticing agent.

The U.S. Trustee for Region 3 appointed an official committee to
represent unsecured creditors in the Debtors' Chapter 11 cases.


HASBRO INC: Egan-Jones Retains BB Senior Unsecured Ratings
----------------------------------------------------------
Egan-Jones Ratings Company, on September 10, 2024, maintained its
'BB' foreign currency and local currency senior unsecured ratings
on debt issued by Hasbro, Inc. EJR also withdrew rating on
commercial paper issued by the Company.

Headquartered in Pawtucket, Rhode Island, Hasbro, Inc. designs,
manufactures, and markets toys, games, interactive software,
puzzles, and infant products.


HAWAIIAN HOLDINGS: Completes Merger With Alaska Air Group
---------------------------------------------------------
Alaska Air Group, Inc. announced on Sept. 18, 2024, that it has
completed its acquisition of Hawaiian Holdings, Inc., a combination
that expands guests' access to domestic and international
destinations, including through the oneworld Alliance and a vast
network of global partners, and offers a remarkable guest
experience through two strong brands with deep legacies serving
local communities.

"This is a historic day for Alaska Airlines as we officially join
with Hawaiian Airlines," said Ben Minicucci, CEO of Alaska Air
Group. "Alaska and Hawaiian share tremendous pride in connecting
communities with award-winning service, and we look forward to
inviting more guests on board to experience what makes both brands
unique. Among Alaska, Hawaiian and Horizon Air, we have more than
230 years of history flying guests and serving communities. I know
we will build on that legacy and become stronger together –
providing the excellent operation guests have come to expect,
expanding options to seamlessly travel nearly anywhere in the
world, and securing the financial stability and value that inspires
investment."

Alaska Airlines and Hawaiian Airlines now begin the work to secure
a single operating certificate with the Federal Aviation
Administration (FAA), which will allow the two airlines to operate
as a single carrier with an integrated passenger service system. In
the interim, the airlines will continue to operate as separate
carriers with no immediate changes to operations and will maintain
separate websites, reservation systems and loyalty programs until
later in the integration process. Guests can book and travel with
confidence knowing their trips will occur as planned with the
corresponding airline.

As of Sept. 18, 2024, Alaska Air Group's airlines/subsidiary
airlines:

     * Fly nearly 1,500 daily flights to 141 destinations including
29 international markets in the Americas, Asia, Australia and the
South Pacific. This expanded network feeds the more than 1,200
destinations available through the oneworld Alliance;

     * Maintain hubs in Seattle, Honolulu, Los Angeles, San
Francisco, Portland, San Diego and Anchorage, with Honolulu
becoming the second largest behind Seattle;

     * Operate a fleet of 350 aircraft, which includes 2 Boeing
787, 24 Airbus A330, 18 Airbus A321neo, 235 Boeing 737, 19 Boeing
717, 44 Embraer E175, and 8 dedicated freighters (3 Boeing 737-700,
2 Boeing 737-800 and 3 Airbus A330); and

     * Employ more than 33,000 people across North America, Asia
and the Pacific.

Expanded Benefits for Guests

While nothing significant changes to the guest experience
immediately, guests can start experiencing meaningful benefits of
this combination very soon. Our complementary domestic,
international and cargo networks will expand choice for guests and
businesses on the West Coast and throughout the Hawaiian Islands.
This will mean more destinations, seamless connectivity across the
globe through oneworld partners and the benefits that come with
access to the most generous loyalty program in the industry.

As the Company works through integration processes, guests can
expect these benefits to come online in stages. Here's what you
need to know:

Effective Sept. 18:

     * Your Mileage Plan and HawaiianMiles retain their full value:
Your hard-earned miles in both loyalty programs are secure and more
valuable than ever.

     * Alaska Lounge members get more access: Alaska Lounge members
and guests can enjoy Alaska Lounge locations when flying on
Hawaiian.

     * We're celebrating Hawaiian Million Milers: Hundreds of
flyers have accrued more than one million miles or more flying
Hawaiian Airlines. We're acknowledging our appreciation for their
business with new benefits.

More information about these benefits can be found at
alaskaair.com.

In the coming weeks:

     * You'll soon be able to transfer miles between Alaska and
Hawaiian loyalty accounts to redeem award travel: Within the next
week, you'll be able to seamlessly transfer miles between Mileage
Plan and HawaiianMiles at a 1:1 ratio – for no charge. For
example, if you have miles in a HawaiianMiles account and you want
to redeem for a flight on Alaska or an Alaska global partner,
simply transfer the miles to your Mileage Plan account at no charge
and book your award travel at alaskaair.com.

     * Buy tickets for flights on both airlines on both websites:
You'll be able to buy tickets for most Hawaiian flights on
alaskaair.com and buy tickets for Alaska flights on
hawaiianairlines.com starting this month. Soon we'll offer the
option to purchase Hawaiian international flights to destinations
such as Japan, South Korea and Australia on alaskaair.com.

     * We're introducing a new travel program just for those who
live in Hawai'i: Called Huaka'i by Hawaiian, meaning voyage, it
will include unique discounts and benefits exclusively for Hawai'i
residents. Huaka'i members will enjoy exclusive benefits when
traveling interisland, including 10% off one booking per quarter
and a free checked bag. Huaka'i members who are Hawaiian Airlines
World Elite Mastercard cardmembers will receive even more, with 20%
off one interisland booking per quarter and their existing credit
card benefit of two free checked bags. Plus, members will receive
access to exclusive, network-wide deals each month. In the coming
weeks, Hawai'i residents will receive an email with a link to sign
up for a free membership.

In the coming months:

     * Earn miles on both airlines: You'll be able to accrue
Mileage Plan miles or HawaiianMiles when flying either airline.

     * We'll offer expanded redemption opportunities: In early
2025, you'll be able to redeem your Mileage Plan miles directly on
all Hawaiian flights including international destinations. And
you'll be able to combine Hawaiian flights with Alaska or partner
flights when redeeming your miles.

     * Match your status across programs: If you're an elite flyer
with Alaska or Hawaiian, you'll be able to link your accounts to
automatically enjoy equivalent status on the other airline. If you
have elite-qualifying miles (EQMs) in both programs, your status
will be based on the highest tier you qualify for based on your
combined EQM total.

Longer term benefits:

     * Elite Reciprocity: Mileage Plan and HawaiianMiles elites
will enjoy select elite benefits when flying on either airline.

     * A single, industry-leading loyalty program across both
brands: We're working on combining the best of Mileage Plan and
HawaiianMiles into a new unified loyalty program for our guests.
We'll have more details to share in mid-2025.

Future of the Hawaiian Airlines Brand

Honoring its rich history and deep legacy, Hawaiian Airlines'
iconic brand will continue to welcome and delight guests – on
aircraft, in airports and onboard, just like it is today.
Maintaining both industry-leading Alaska Airlines and Hawaiian
Airlines brands will enable guests to continue experiencing the
remarkable service and hospitality, operational excellence and
premium products for which both airlines have been consistently
recognized.

Substantial Benefits to Employees

Alaska Airlines will uphold its commitments to employees by
preserving and growing union-represented jobs in Hawai'i and
providing opportunities for long-term career advancement. Workforce
development initiatives from both airlines will be expanded to
support future airline careers in Hawai'i and beyond.

Honolulu will become our second largest hub and a regional
headquarters with a strong operations presence and the continuation
of pilot, flight attendant and maintenance technician bases.

Unwavering Commitment to Communities

Alaska and Hawaiian both maintain 90+ year legacies providing
critical service to communities uniquely reliant upon air travel.
This combination only strengthens that connection and investment in
local communities. The combined airline will continue to advance
regenerative tourism, Hawaiian language, and culture in the
Hawaiian Islands by building upon Hawaiian Airlines' and Alaska
Airlines' existing programs. Our commitments will continue to
center on how we can best help build a vibrant future for Hawai'i.

"In an island state, where all of Hawai'i's residents are reliant
on passenger and cargo air service for our way of life, a healthy
local airline committed to sustaining essential connectivity and
travel options is a cornerstone of community resilience," said
Hawai'i Governor Josh Green, M.D. "I am confident that by the
joining of these two airlines, a stronger company will emerge and
offer more travel options for Hawai'i residents and local
businesses — and will enhance competition across the U.S. airline
industry."

As an early testament to this commitment, Alaska Airlines
established the Hawai'i Community Advisory Board (HICAB) in January
to continue developing Alaska's understanding of Hawai'i's people
and culture, and seek feedback and recommendations for how the
combined airlines' business can best serve local communities in
Hawai'i.

We know caring for the communities we serve also includes caring
for the natural environment. Driven by this shared commitment to
environmental stewardship and building on our successes with local
sourcing and phasing out single-use plastics, the combined airline
will immediately work to align ambitious sustainability goals in
our effort to achieve net zero carbon emissions.

Combined Organization Leadership

Alaska Air Group CEO Ben Minicucci will lead the combined
organization. Joe Sprague, previously Alaska's regional president
of Hawai'i/Pacific and president of Horizon Air, will serve as the
chief executive officer of Hawaiian Airlines until the FAA grants a
single operating certificate. He will be responsible for leading
all aspects of Hawaiian Airlines' operations.

"We are truly honored to join forces with Hawaiian Airlines and its
95-year history," said Joe Sprague, CEO of Hawaiian Airlines. "We
have much to learn from our new colleagues. I know we will be
stronger together as we offer greater access and benefits both to
Hawai'i residents and guests visiting the Islands. Each airline
brings incredible history, character, and strengths into this
combination, with a shared passion for care of our guests, each
other, and our communities."

Maximizing Shareholder Value

The acquisition builds on Alaska's long-term strategy and financial
objectives by further diversifying our revenue base, expanding
growth opportunities, increasing network relevance and positioning
the combined organization as a leader in the $8 billion Hawai'i
market.

Our teams have recent integration experience which will be
leveraged to deliver at least $235 million in run-rate synergies.
We also expect high single-digit accretion to earnings within the
first two years and mid-teens return on invested capital (ROIC) by
year three.

The combination of these synergies, the long-term value of
acquiring another top 25 U.S. hub, and Alaska's historically strong
financial performance positions us well to remain among the top
margin producers in the industry. Our focus will remain on
disciplined financial management – driven by maintaining one of
the industry's strongest balance sheets, and delivering on our
goals for long-term margin, returns and free cash flow.

Additional Details

Hawaiian Airlines' stock will be de-listed and cease trading on the
NASDAQ on Sept. 18. The combined organization will continue to
trade under the ticker ALK on the New York Stock Exchange.

Additional details about the transaction, including multimedia
assets, are available at news.alaskaair.com.

About Alaska Air Group

Alaska Air Group, Inc. is based in Seattle and comprised of
subsidiaries Alaska Airlines, Hawaiian Holdings, Inc., Horizon Air
and McGee Air Services. With our recent acquisition of Hawaiian
Airlines, we now serve more than 140 destinations throughout North
America, Central America, Asia and across the Pacific. We are
committed to safety, remarkable customer care, operational
excellence, financial performance and sustainability. Alaska
Airlines is a member of the oneworld Alliance. With oneworld and
our additional global partners, our guests have more choices than
ever to purchase, earn or redeem on alaskaair.com across 30
airlines and more than 1,000 worldwide destinations. Book travel
throughout the Pacific on Hawaiian Airlines at
hawaiianairlines.com. Learn more about Alaska Airlines at
news.alaskaair.com and Hawaiian Airlines at
newsroom.hawaiianairlines.com/blog. Alaska Air Group is traded on
the New York Stock Exchange (NYSE) as "ALK."

                      About Hawaiian Holdings

Headquartered in Honolulu, Hawaii, Hawaiian Holdings, Inc. provides
transportation services. As of September 30, 2023, Hawaiian
Holdings had $3,923,260 in total assets and $3,744,502 in total
liabilities. As of March 31, 2024, the Company had $3.79 billion in
total assets, $3.83 billion in total liabilities, and $40.2 million
in total shareholders' deficit.

Hawaiian Holdings reported a net loss of $260.5 million for the
year ended December 31, 2023, compared to a net loss of $240.08
million for the year ended December 31, 2022.

On December 2, 2023, the Company entered into an Agreement and Plan
of Merger with Alaska Air Group, Inc., a Delaware corporation, and
Marlin Acquisition Corp., a Delaware corporation and a wholly owned
subsidiary of Alaska, pursuant to which, subject to satisfaction or
waiver of conditions therein, Merger Sub will merge with and into
the Company, with the Company surviving as a wholly owned
subsidiary of Alaska. At the effective time of the Merger, each
share of the Company's common stock, Series B Special Preferred
Stock, Series C Special Preferred Stock, and Series D Special
Preferred Stock issued and outstanding immediately prior to the
Effective Time, subject to certain customary exceptions specified
in the Merger Agreement, will be converted into the right to
receive $18.00 per share, payable to the holder in cash, without
interest.

Completion of the Merger is subject to customary closing
conditions, including approval by the Company's stockholders, which
was obtained on February 16, 2024; performance by the parties in
all material respects of all their obligations under the Merger
Agreement; the receipt of required regulatory approvals; and the
absence of an order or law preventing, materially restraining, or
materially impairing the consummation of the Merger.

On February 7, 2024, the Company and Alaska each received a request
for additional information and documentary material from the
Department of Justice in connection with the DOJ's review of the
Merger. On March 27, 2024, the Company and Alaska entered into a
timing agreement with the DOJ pursuant to which they agreed, among
other things, not to consummate the Merger before 90 days following
the date on which both parties have certified substantial
compliance with the Second Request unless they have received
written notice from the DOJ prior to the end of such 90-day period
that the DOJ has closed its investigation of the Merger.

The Merger Agreement includes customary termination rights in favor
of each party. In certain circumstances, the Company may be
required to pay Alaska a termination fee of $39.6 million in
connection with the termination of the Merger Agreement. The Merger
is expected to close within 12 to 18 months of the date of the
Merger Agreement.

                            *     *     *

On June 4, 2024, Egan-Jones Ratings Company maintained its 'CCC-'
foreign currency and local currency senior unsecured ratings on
debt issued by Hawaiian Holdings, Inc.



HEALTHIER CHOICES: Completes Spin-Off of Subsidiary Healthy Choice
------------------------------------------------------------------
Healthier Choices Management Corp. reported in a Form 8-K filed
with the Securities and Exchange Commission that on Sept. 13, 2024,
it completed the previously announced spin-off of its subsidiary
Healthy Choice Wellness Corp.  The Spin-Off was completed by way of
a pro rata distribution on Sept. 13, 2024 of all of the then-issued
and outstanding Class A and Class B common stock of HCWC to holders
of record of HCMC's common stock as of 5:00 p.m., New York City
time on Sept. 9, 2024, the record date for the Spin-Off.

As a result of the Distribution, which was effective as of 11:59
p.m. Eastern Time on Sept. 13, 2024, HCWC is now an independent,
publicly-traded company and the shares of the HCWC Class A common
Stock are listed on the NYSE American Exchange under the symbol
"HCWC."  Trading in HCWC shares commenced on NYSE American on Sept.
16, 2024.  For each 208,632 shares of HCMC common stock held as of
the Record Date, a HCMC stockholder received one share of HCWC
Class A common stock and three shares of HCWC Class B common
stock.

In connection with the Spin-Off, the Company entered into certain
agreements with HCWC, including each of the following:

   * a Separation and Distribution Agreement;
   * a Tax Matters Agreement;
   * an Employee Matters Agreement; and
   * a limited duration Transition Services Agreement.

                  About Healthier Choices Management

Hollywood, FL-based Healthier Choices Management Corp. is a holding
company focused on providing consumers with healthier daily choices
with respect to nutrition and other lifestyle alternatives.
Through its wholly owned subsidiary HCMC Intellectual Property
Holdings, LLC, the Company manages its intellectual property
portfolio.

Saddle Brook, NJ-based Marcum LLP, the Company's auditor since
2017, issued a "going concern" qualification in its report dated
March 27, 2024, citing that the Company has a working capital
deficiency, has incurred significant losses and needs to raise
additional funds to meet its obligations to sustain its operations.
These conditions raise substantial doubt about the Company's
ability to continue as a going concern.


HEXCEL CORP: Egan-Jones Retains BB+ Senior Unsecured Ratings
------------------------------------------------------------
Egan-Jones Ratings Company, on September 18, 2024, maintained its
'BB+' foreign currency and local currency senior unsecured ratings
on debt issued by Hexcel Corporation. EJR also withdrew rating on
commercial paper issued by the Company.

Headquartered in Stamford, Connecticut, Hexcel Corporation
develops, manufactures, and markets reinforcement products,
composite materials, and engineered products.


HEYWOOD HEALTHCARE: Unsecureds to Get Liquidating Trust Interests
-----------------------------------------------------------------
Heywood Healthcare, Inc., and its affiliates filed with the U.S.
Bankruptcy Court for the District of Massachusetts a Second Amended
Disclosure Statement relating to the First Amended Plan of
Reorganization dated August 20, 2024.

The Debtors have stood independently for 117 years, providing
essential healthcare services to the "Greater Gardner Area." The
Debtors' main patient base includes 15 communities in the North
Central and North Quabbin regions of Massachusetts, encompassing a
total population of slightly over 80,000.

Prior to the Petition Date, the Debtors were actively seeking a
potential partner to support and/or acquire the Debtors' businesses
and had engaged in multiple rounds of discussions with one party,
in particular. However, due to ongoing operational challenges, the
Debtors were forced to file these Chapter 11 Cases before any sale
or partnership agreement could materialize. The Debtors filed these
Chapter 11 Cases with the intention to pursue a sale process, and,
if unsuccessful, to make operational and financial improvements to
allow the Debtors to emerge from Chapter 11 as a going concern.

Upon review and analysis of the available options, the Debtors, in
discussion with the Prepetition Secured Parties and the Committee,
have ultimately determined that the standalone restructuring
included in the Plan and described in this Disclosure Statement is
in the best interest of the Debtors, their estates, and the
community served by the Debtors. The restructuring proposed herein
results in a reduction of secured debt by more than $12 million,
including a full write-down of the existing Term Loan and a partial
write-down of the Bond Debt and the waiver of any related
deficiency claims.

Further, under the Committee Settlement, $4.75 million in Cash (of
which $2.5 million is being contributed by the Bondholder and its
applicable Related Party) and a promissory note in the principal
amount of $5.25 million will be contributed to a Liquidating Trust
for the benefit of Holders of General Unsecured Claims. Finally,
the Plan, the result of weeks of negotiations among various case
constituents following several days of formal mediation, resolves
all major issues among the Debtors, the Prepetition Secured Parties
and the Committee, and provides a clear path for an expeditious
exit from these Chapter 11 Cases and the continuation of the
Debtors as a premier health service provider.

To ensure the Debtors maximized value for the benefit of the
community and patients it serves, creditors, and all other parties
in interest, the Debtors, with the assistance of their investment
banker, Houlihan Lokey Capital, Inc., ran a comprehensive marketing
process in an attempt to identify a potential purchaser of the
Debtors. Ultimately, the Debtors received two non-binding
indications of interest—one of which was ultimately withdrawn and
the other of which would have resulted in no cash inflows to the
Debtors or their creditors. Ultimately, the Debtors received two
non-binding indications of interest—one of which was ultimately
withdrawn and the other of which would have resulted in no cash
inflows to the Debtors or their creditors.

As of the Petition Date, the Debtors collectively had approximately
$36,000,000 in outstanding unsecured debt, including approximately
$6,000,000 outstanding on account of an advance interim payment
provided to the Debtors from MassHealth on December 19, 2022, to
assist the Debtors with working capital requirements. As of the
date hereof, approximately $79 million in general unsecured claims
have been filed against the Debtors.

As set forth in the Plan, upon the execution of the Liquidating
Trust Agreement by the Debtors and the Liquidating Trustee, certain
assets of the Debtors shall be payable to the Liquidating Trust,
comprised of (a) the GUC Note, (b) the GUC Cash Amount, and (c) 50%
of the net Pavilion Claim Direct Cash Proceeds (if any) up to the
then outstanding balance of the GUC Note for distributions to repay
the last dollars out of such GUC Note, for the benefit of the
Liquidating Trust Beneficiaries. The Liquidating Trustee shall then
liquidate the Liquidating Trust Assets and make Distributions in
accordance with the Plan and the Liquidating Trust Agreement.

The GUC Note shall be an unsecured subordinated promissory note in
substantially the form included in the Plan Supplement, executed by
the applicable Reorganized Debtors and delivered to the Liquidating
Trustee on the Effective Date for the benefit of the Liquidating
Trust Beneficiaries (a) in the principal amount of $5,250,000, (b)
bearing interest at 2% per annum, (c) which shall solely be paid
from the Excess Cash Sweep (as defined in the GUC Note), (d) which
shall be subject to the Intercreditor Agreement and subordinated to
the New Secured Debt. Further, the GUC Note shall include
provisions for calculating, determining, evaluating, challenging,
and/or disputing the amount of Excess Cash (as defined in the GUC
Note) available for distribution under the GUC Note.

The GUC Cash Amount shall be Cash in the amount of $4,750,000, of
which $4,000,000 shall be disbursed from the Debtors to the
Liquidating Trustee on the Effective Date and the remaining
$750,000 balance shall be disbursed from the Reorganized Debtors to
the Liquidating Trustee on October 1, 2025.

The Liquidating Trustee is entitled to receive the Liquidating
Trust Pavilion Claim Direct Cash Proceeds, which is 50% of the net
Pavilion Claim Direct Cash Proceeds (if any), up to the then
outstanding balance of the GUC Note for distributions to repay the
last dollars out of such GUC Note. Pavilion Claim Direct Cash
Proceeds are any Cash payments made by the obligor of a Pavilion
Claim or an Affiliate of such obligor on account of such Pavilion
Claim or the Cash collected by the Estates or the Reorganized
Debtors through the enforcement of a judgment entered on account of
a Pavilion Claim on any property other than the real property
commonly known as 242 Green Street, Gardner, MA, or the Pavilion
Ground Lease.

Class 7 consists of all General Unsecured Claims against any
Debtor. On, or as soon as reasonably practicable after, the
Effective Date, except to the extent such Holder and the
Reorganized Debtors or the Liquidating Trustee, as applicable,
agree to a less favorable treatment, each Holder of an Allowed
General Unsecured Claim shall receive, on account of, in exchange
for, and in full and final satisfaction, compromise, settlement,
release, and discharge of such Allowed General Unsecured Claim its
Pro Rata share of Liquidating Trust Interests. Class 7 is Impaired
under the Plan.

Class 10 consists of all Intercompany Claims. On the Effective
Date, Class 10 Claims shall be canceled and released without any
distribution upon implementation of the Plan.

The Reorganized Debtors shall make distributions to be made in (i)
Cash, (ii) New Bonds, (iii) the Superpriority Exit Facility, and
(iv) the GUC Note. Distributions on behalf of the Allowed General
Unsecured Claims shall be made only from the Liquidating Trust.

A full-text copy of the Second Amended Disclosure Statement dated
August 20, 2024 is available at https://urlcurt.com/u?l=dnNm0M from
PacerMonitor.com at no charge.

Counsel to the Debtors:

     John M. Flick, Esq.
     Flick Law Group, P.C.
     144 Central St #201
     Gardner, MA 01440
     Phone: (978) 632-7948
     Email:  jflick@flicklawgroup.com

     Tamar N. Dolcourt, Esq.
     Jake W. Gordon, Esq.
     FOLEY & LARDNER LLP
     500 Woodward Avenue, Suite 2700
     Detroit, MI 48226
     Tel: (313) 234-7100
     Fax: (313) 234-2800
     Email: tdolcourt@foley.com
            jake.gordon@foley.com

     Edward J. Green, Esq.
     FOLEY & LARDNER LLP
     321 N. Clark Street, Suite 3000
     Chicago, IL 60654
     Tel: (312) 832-4500
     Fax: (312) 832-4700  
     Email: egreen@foley.com

     Alissa M. Nann, Esq.
     FOLEY & LARDNER LLP
     90 Park Avenue
     New York, NY 10016
     Tel: (212) 682-7474
     Fax: (212) 687-2329
     Email: anann@foley.com

                     About Heywood Healthcare

Heywood Healthcare, Inc., is a non-profit community-owned hospital
in Gardner, Mass.

Heywood Healthcare and its affiliates filed Chapter 11 petitions
(Bankr. D. Mass. Lead Case No. 23-40817) on Oct. 1, 2023. In the
petition signed by its chief executive officer, Thomas Sullivan,
Heywood Healthcare disclosed up to $500,000 in assets and up to
$50,000 in liabilities.

Judge Elizabeth D. Katz oversees the cases.

John M. Flick, Esq., at Flick Law Group, PC represents the Debtors
as counsel.

The U.S. Trustee for Region 1 appointed an official committee to
represent unsecured creditors in the Debtors' Chapter 11 cases. The
committee tapped Dentons Bingham Greenebaum, LLP and Dentons US,
LLP, as its legal counsel.


HIGH PLAINS: Seeks Court Approval to Extend Cash Collateral Use
---------------------------------------------------------------
High Plains Radio Network, LLC asks the U.S. Bankruptcy Court for
the Northern District of Texas for authority to an extension of the
use of cash collateral to continue its business operations during
the bankruptcy process.

This motion will allow the Debtor to maintain liquidity, pay
ongoing expenses, and ensure operational stability while working
towards a restructuring plan

The Debtor provided adequate notice of the motion to all relevant
parties, including its primary creditor, the Small Business
Administration. The SBA holds interests in HPRN's accounts,
equipment, and inventory.

The Debtor seeks approval to use cash collateral, allowing for
expense increases of up to 25% per line item with the SBA's
consent. This authorization will last until the end of the
specified budget period, after which HPRN may request further
extensions. Notably, the motion does not permit the payment of any
prepetition obligations without a separate court order.

The Debtor is required to maintain detailed accounting of cash
collateral and ensure that any cash not classified as cash
collateral remains unobstructed. The SBA is granted replacement
security interests to protect against any loss in the value of its
collateral due to the use of cash collateral, further securing its
position.

A final hearing on the motion is scheduled for a later date, where
interested parties can file objections. Additionally, the order
preserves the rights of tax lien holders and specifies adequate
protection payments of $1,000 per week to Union Funding Source,
Inc., and $180 per month to the SBA, reinforcing the financial
safeguards for all creditors involved.

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. Tex., 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.


HOLZHAUER MOTORS: Seeks Court Approval to Use Cash Collateral
-------------------------------------------------------------
Holzhauer Motors, Ltd. asks the U.S. Bankruptcy Court for the
Northern District of Iowa for authority to amend a previous
stipulation regarding the limited use of cash collateral.

The motion involves multiple financial institutions as parties,
including Savings Bank, Farmers State Bank, and The Citizens First
National Bank of Storm Lake.

The primary purpose of the amendment is to modify a specific
information from the initial stipulation and interim order filed on
September 16. This particular information stated that the
stipulation would remain binding on any future trustee or successor
appointed under Chapter 7 of the Bankruptcy Code. The amendment
seeks to delete this provision entirely, indicating a shift in the
terms regarding the binding nature of the stipulation.

The Court is expected to review this amendment during the upcoming
hearing, which will take place via telephonic conference. The
outcome of this hearing will have implications for how Holzhauer
Motors can utilize its cash collateral to support its ongoing
operations and reorganization efforts.

Overall, this motion reflects Holzhauer Motors' strategic approach
to managing its financial obligations while navigating the
complexities of bankruptcy proceedings, aiming for a favorable
resolution to stabilize its operations.

The firm can be reached through:

     Jeffrey D. Goetz, Esq.
     Dickinson Bradshaw Fowler & Hagen P.C.
     801 Grand Avenue, Suite 3700
     Des Moines, IA 50309-8004
     Telephone: (515) 246-5817
     Facsimile: (515) 246-5808
     Email: jgoetz@dickinsonbradshaw.com

                About Holzhauer Motors, Ltd

Holzhauer Motors is a dealer of new and pre-owned automobiles.

Holzhauer Motors, Ltd filed its voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. N.D. Iowa, Case No.
24-00813) on August 23, 2024, listing $1 million to $10 million in
both assets and liabilities. The petition was signed by Dan
Winchell as CEO.

Jeffrey Douglas Goetz, Esq. at Dickinson, Bradshaw, Fowler & Hagen,
P.C. represents the Debtor as counsel.


HUDSON PACIFIC: S&P Downgrades ICR to 'BB-' on Elevated Leverage
----------------------------------------------------------------
S&P Global Ratings lowered its issuer credit rating on Hudson
Pacific Properties Inc. (HPP) to 'BB-' from 'BB'. The outlook is
negative.

S&P said, "We also lowered our issue-level rating on the company's
senior unsecured notes with no subsidiary guarantees to 'BB-' from
'BB+'. We revised the recovery rating on the debt to '3' from '2'.
Additionally, we lowered our issue-level rating on the company's
preferred stock to 'B-' from 'B'.

"The negative outlook reflects our expectation that headwinds
across HPP's office and studio businesses could persist amid
material upcoming lease expirations and poor visibility into studio
production improvement, negatively impacting operating performance.
We forecast S&P Global Ratings-adjusted debt to EBITDA will
increase to the mid-11x area in 2024 before declining to the mid-
to high-10x area in 2025.

"HPP's leverage remains elevated, and we do not expect material
improvement over the near term. As of June 30, 2024, the company's
S&P Global Ratings-adjusted debt to EBITDA was 10.6x, an increase
from 9.6x a year prior, while S&P Global Ratings-adjusted
fixed-charge coverage (FCC) declined to 1.7x from 2.1x over the
same time frame. Despite a reduction in net debt levels over the
past year, HPP's S&P Global Ratings-adjusted debt to EBITDA has
increased due to weakened operating performance, with both its
studio and office EBITDA under pressure. We expect S&P Global
Ratings-adjusted debt to EBITDA will increase to the mid-11x area
by year-end 2024 before declining to the mid- to high-10x in 2025,
assuming office occupancy remains near current levels and studio
production ramps up slightly next year. At the same time, we expect
S&P Global Ratings-adjusted FCC to remain in the high-1x area over
the next two years."

HPP's portfolio remains under pressure amid continued challenging
West Coast office market fundamentals and low production activity
in the studio business. As of June 30, 2024, the company's
same-property office portfolio was 78.7% occupied and 80.0% leased,
compared to 85.2% and 87.0%, respectively, a year prior. Similarly,
its same-property studio portfolio was 76.1% leased, compared to
86.5% a year prior. In the second quarter, same-property net
operating income (NOI) decreased 11.8% on a cash basis, largely due
to significant office move-outs at 1455 Market and Sunset Las
Palmas Studios. S&P believes that material upcoming lease
expirations, lower retention rates, and well-below pre-pandemic
office utilization on the West Coast could pose additional pressure
on occupancy and overall operating performance over the next few
years. As of June 30, 2024, HPP's office lease expirations
represented 8.6% of annualized base rent (ABR) remaining in 2024,
18.9% in 2025, and 8.2% in 2026. That said, if the company is able
to continue its strong recent cadence of leasing activity amid
upcoming lease expirations, they may be able to maintain or even
strengthen occupancy modestly.

The company's weakened studio business performance has also
pressured operating performance and NOI amid strikes and labor
negotiations. Although a majority of issues have been resolved,
industry dynamics remain uncertain and production activity
continues to be significantly below peak levels. As a result, the
company recently suspended its quarterly dividend on its common
stock. While S&P expects production activity will increase over the
next year or two, the timing and visibility into improving studio
performance remains uncertain.

S&P said, "HPP has a shorter weighted-average debt maturity
profile, which leads us to view its capital structure negatively.
We typically view companies with short debt maturity ladders (less
than three years for real estate entities) as facing greater
refinancing risk than their peers with longer weighted-average debt
maturities. Excluding extension options, the company's
weighted-average maturity of debt has declined below three years,
and we apply a negative capital structure modifier score to account
for the near-term maturity schedule. HPP has upcoming unsecured
maturities beginning in December 2025, and we believe these could
heighten liquidity concerns if not addressed in a proactive and
timely manner. However, we also applied a positive comparable
rating analysis modifier to reflect HPP's relatively stronger
credit metrics than those of similarly rated peers.

"The negative outlook reflects our expectation that headwinds
across HPP's office and studio businesses could persist amid
material upcoming lease expirations and poor visibility into studio
production improvement, negatively impacting operating performance.
We forecast S&P Global Ratings-adjusted debt to EBITDA will
increase to the mid-11x area in 2024 before declining to the
high-10x area in 2025."



HYPERION UTS: Seeks Court Approval to Use Cash Collateral
---------------------------------------------------------
Hyperion UTS, Inc. asks the U.S. Bankruptcy Court for the Western
District of North Carolina, Charlotte Division, for authority to
use cash collateral during its Chapter 11 bankruptcy proceedings.
It seeks to continue a factoring relationship with Phoenix Capital
Group which is essential for maintaining operational cash flow,
meeting immediate financial obligations, and preserving the value
of the business during the process.

The Court holds jurisdiction over this matter under 28 U.S.C.
Sections 157 and 1334 with proper venue established under 28 U.S.C.
Sections 1408 and 1409. The case is classified as a core
proceeding.

The Debtor identifies several secured creditors through UCC
Financing Statements filed in North Carolina and California.
Notably, the Debtor's bank, Bank of America, does not hold a
secured claim against it. Due to the urgent nature of this request,
the Debtor has not fully reviewed all loan documents related to
these creditors.

The relief sought includes interim authority to use cash collateral
per a proposed budget, which allows for minor deviations.
Additionally, the Debtor wishes to continue factoring its
receivables through Phoenix which provides immediate cash for
invoices. This is crucial as the Debtor cannot wait for 30-60 days
for customer payments to cover operational costs, particularly
payroll for drivers.

The Debtor argues that using cash collateral will prevent immediate
harm to its operations and preserve the business' value, thereby
protecting creditor interests. The motion also proposes providing
replacement liens on post-petition assets to secure the creditors'
positions. Adequate protection for the creditors is emphasized as
necessary to ensure they do not suffer a diminution in the value of
their collateral.

The Debtor requests the Court to grant the motion to enable the use
of cash collateral and continuation of the factoring agreement with
Phoenix. This authorization is essential for maintaining operations
and maximizing recoveries for creditors during the bankruptcy
process. Notice of this motion has been appropriately served to all
relevant parties.

The Debtor is represented by:

  John C. Woodman, Esq.
  ESSEX RICHARDS PA
  1701 South Boulevard
  Charlotte, NC 28203
  Tel: (704) 377-4300
  Fax: (704) 372-1357          
  Email: jwoodman@essexrichards.com

                About Hyperion UTS

Hyperion UTS Inc. was formed on September 20, 2017, in California.
The Company operates as a trucking and logistics provider, offering
shipping services throughout the continental United States. Based
in North Carolina, Hyperion UTS focuses on delivering efficient
logistics solutions to meet the needs of its clients, facilitating
timely transportation and delivery of goods across various
regions.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. W.D.N.C. Case No. 24-30777) on September
10, 2024, with $500,000 to $1 millionin assets and $1 million to
$10 million in liabilities. John C. Woodman, president, signed the
petition.

John C. Woodman, Esq. ESSEX RICHARDS PA, represents the Debtor as
legal counsel.


IBIO INC: Incurs $24.91 Million Net Loss in FY Ended June 30
------------------------------------------------------------
iBio, Inc., filed with the Securities and Exchange Commission its
Annual Report on Form 10-K disclosing a net loss of $24.91 million
on $225,000 of revenue for the year ended June 30, 2024, compared
to a net loss of $65.01 million on $0 of revenue for the year ended
June 30, 2023.

As of June 30, 2024, the Company had $28.73 million in total
assets, $7.41 million in total liabilities, and $21.32 million in
total equity.

Jericho, New York-based Grassi & Co., CPAs, P.C., the Company's
auditor since 2024, issued a "going concern" qualification in its
report dated Sept. 19, 2024, citing that the Company has incurred
losses since inception, accumulated deficit and has negative cash
flows from operations, that raise substantial doubt about its
ability to continue as a going concern.

Management Comments

"Our fiscal year 2024 was a transformational year for iBio, as
we've solidified our business and financial position as a
next-generation antibody company with a machine-learning-enabled
platform for designing and developing difficult-to-drug
therapeutics," said CEO and Chief Scientific Officer Martin
Brenner, Ph.D., DVM.  "We made significant progress entering the
fast-growing cardiometabolic and obesity space with our
collaboration with AstralBio and strengthened our financial
position by eliminating our debt associated with the facility and
closing a fully subscribed financing including participation from
Ikarian Capital, Lynx1 Capital Management, ADAR1 Capital
Management, and other institutional and accredited investors.  We
continued to build our drug discovery platform, adding innovative
technologies that are helping to advance our pipeline and provide
critical support to our biopharma partners with best-in-class
antibody discovery and development projects."

"We ended this fiscal year well-positioned to advance our
technology to drive value for patients and shareholders," said
Chief Financial Officer Felipe Duran.  "We strengthened our balance
sheet through capital raises and debt extinguishment. In fiscal
year 2024, we executed transactions which brought in non-dilutive
funding, and we continue to pursue business development projects to
strengthen our financial position."

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/1420720/000142072024000038/ibio-20240630x10k.htm

                        About iBio, Inc.

Headquartered in San Diego, CA, iBio is an AI-driven innovator that
develops next-generation biopharmaceuticals using computational
biology and 3D-modeling of subdominant and conformational epitopes,
prospectively enabling the discovery of new antibody treatments for
hard-to-target cancers, and other diseases.  iBio's mission is to
decrease drug failures, shorten drug development timelines, and
open up new frontiers against the most promising targets.  On the
Web: http://www.ibioinc.com/


ICAP ENTERPRISES: Unsecureds Will Get 1% to 34% of Claims in Plan
-----------------------------------------------------------------
iCap Enterprises, Inc., and affiliates submitted a First Amended
Disclosure Statement for the First Amended Joint Chapter 11 Plan of
Liquidation dated August 20, 2024.

Significantly, the proposed Plan is a "single pot" plan, meaning
that under the Plan, generally, all of the assets and liabilities
of all the Debtors will be pooled and consolidated for distribution
purposes. This is legally referred to under the Plan as
"substantive consolidation."

As a result of such substantive consolidation, among other things:

     * Creditors of any Debtor entity are treated as if they have a
Claim against the entire iCap enterprise, rather than a particular
Debtor.

     * Any and all purported equity interests of an Investor in any
Debtor shall be automatically cancelled and extinguished as of the
Effective Date, and deemed and treated as Investor Claims pursuant
to the Plan, regardless of the prepetition designations or labels
used by the Debtors and/or Investors.

     * Investors will not receive a "premium" or other benefit
based on the type of investment they held. Rather, all Investor
Claims will be calculated in the same manner, and each Investor
will receive a proportional recovery from the iCap Trust based on
such Investor's Allowed Claim amount.

     * Under the Plan, Investors are free to pursue recoveries that
they may own directly against third parties. A couple of examples
would be claims against an Investor's professional advisors or
retirement servicers. These claims are defined in the Plan as
Individual Investor-Specific Claims. Individual Investor Specific
Claims are those owned by an Investor that are not owned by the
Debtors and, in turn, the iCap Trust under bankruptcy law. The Plan
defines the claims that will be exclusively owned by the iCap Trust
with the exclusive right to pursue those claims. Specifically, the
Plan defines these claims as Avoidance Actions and Causes of
Action.

     * If an Investor has questions about whether a claim is an
Individual Investor Specific Claim that the Investor can pursue
directly, or an Avoidance Action or Cause of Action that only the
iCap Trust can pursue, the Investor is encouraged to seek legal
advice on the issue.

     * In order to keep Investors informed of the iCap Trust's
pursuit of Avoidance Actions and Causes of Action, the iCap
Trustees will provide a quarterly report to Investors summarizing
the recovery actions the iCap Trust has engaged in during the
quarter and whether the iCap Trust is abandoning any specific
Avoidance Actions or Causes of Action that it has determined it
will not pursue, thus allowing Investors to pursue such actions, at
their option.

     * If an Investor does successfully recover from third parties,
the Plan obligates the Investor to report that information within
thirty days of the recovery to the iCap Trustees. The Plan also
obligates Investors to respond within twenty-one days to requests
for information from the iCap Trustees. If an Investor fails to
comply with these requirements, the Plan provides that that
Investor's Claim may be disallowed, in the iCap Trustees'
discretion.

Following the Madoff Ponzi scheme, the Internal Revenue Service
(the "IRS") enacted special rules that address the possibility for
victims of Ponzi schemes to deduct losses for income tax purposes
pursuant to Section 165 of the Bankruptcy Code that may allow Ponzi
victims to deduct unlimited losses as a theft loss, instead of
capital losses from an investment. Capital losses are normally
limited to a maximum of $3,000 per year. Section 165(a) of the
Internal Revenue Code of 1986, as amended (the "IRC") allows
taxpayers to deduct theft losses sustained during the tax year in
which the theft loss is discovered, to the extent not compensated
by insurance or otherwise. Investors will need to consult their tax
advisors to determine each of their specific rights under IRC
section 165, if any.

In this case, Investors in iCap are owed an estimated $250,000,000.
While deductions for losses will not begin to make these Investors
whole, the ability to deduct losses suffered in a Ponzi scheme, to
the extent available, will likely provide a substantial and
important benefit to the investor community.

To effectuate distributions to Investors and other Creditors, the
Plan provides for the creation of the iCap Trust, a liquidating
trust, which will own the Estates' remaining assets and will sell
or otherwise dispose of those assets to generate cash, and will
distribute that (and other) cash to Creditors (including to
Investors). Significantly, the iCap Trust will own all of the
Debtors' litigation claims against third parties and may generate
cash through prosecution or settlement of those claims. Cash will
be distributed by the iCap Trust to Investors and other Creditors
over time at the direction of the iCap Trustees.

The Plan Proponents estimate that Holders of Allowed Investor
Claims and Allowed General Unsecured Claims in these Chapter 11
Cases should recover approximately 1% to 34% of the total amount of
their Investor Claims or General Unsecured Claim.

Class 3 consists of Investor Claims. This Class will receive a
distribution of 1% to 34% of their allowed claims. In full
satisfaction, settlement, and release of and in exchange for such
Claims, the Holders of Allowed Investor Claims will receive (i) on
the later of the Effective Date and thirty calendar days following
the date on which such Investor Claim becomes an Allowed Investor
Claim, one Class A iCap Trust Interest for each dollar of Allowed
Investor Class A Claims and one Class B iCap Trust Interest for
each dollar of Allowed Investor Class B Claims held by the
applicable Investor (any resulting fractional iCap Trust Interests
will be rounded to the nearest hundredth of such iCap Trust
Interest), and (ii) the other consideration provided for in the
Investor Claims Special Provisions set forth in the Plan.

Class 4 consists of General Unsecured Claims. This Class will
receive a distribution of 1% to 34% of their allowed claims. In
full satisfaction, settlement, and release of and in exchange for
such Claims, the Holders of Allowed General Unsecured Claims will
receive on the later of the Effective Date and thirty calendar days
following the date on which such General Unsecured Claim becomes an
Allowed General Unsecured Claim, one Class A iCap Trust Interest
for each dollar of Allowed General Unsecured Class A Claims and one
Class B iCap Trust Interest for each dollar of Allowed General
Unsecured Class B Claims held by the applicable Holder (any
resulting fractional iCap Trust Interests will be rounded to the
nearest hundredth of such iCap Trust Interest). All Distributions
of Cash on account of the iCap Trust Interests will be made by the
iCap Trust in accordance with the iCap Trust Interests Waterfall.

The Plan provides for the distribution of the proceeds of the
liquidation of all Estate Assets to Investors and other Creditors
as contemplated under the Plan. The Plan provides for the creation
and funding of the iCap Trust to administer and liquidate all
remaining property of the Debtors, including (i) any real
properties owned by the Debtors immediately prior to the Effective
Date and (ii) the iCap Trust Actions, which include, among other
things, any and all causes of action, claims, remedies, or rights
that may be brought by or on behalf of the Debtors or the Estates
under Bankruptcy Code sections 542, 544, 547, 548, 549, 550, 551,
or 553, or under related state or federal statutes, or pursuant to
any theory or cause of action under common law, regardless whether
such action has been commenced prior to the Effective Date.

A full-text copy of the First Amended Disclosure Statement dated
August 20, 2024 is available at https://urlcurt.com/u?l=5Jaz6J from
PacerMonitor.com at no charge.

Co-Counsel to the Debtors:

     Julian I. Gurule, Esq.
     O'MELVENY & MYERS LLP
     400 South Hope Street, 18th Floor
     Los Angeles, California 90071
     Telephone: (213) 430-6067
     E-mail: jgurule@omm.com

Co-Counsel to the Debtors:

     Oren B. Haker, Esq.
     BLACK HELTERLINE LLP
     805 SW Broadway
     Suite 1900
     Portland, OR 97205
     Telephone: 503 224-5560
     Email: oren.haker@bhlaw.com

                   About iCap Enterprises

iCap Enterprises, Inc. and affiliates were founded in 2007 by Chris
Christensen to invest in real estate opportunities in the Pacific
Northwest. iCap Enterprises et al. grew quickly, raising more than
$211 million in capital and deploying those funds toward real
estate investments.

The Debtors sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D. Wash. Lead Case No. 23-01243) on
September 29, 2023. In the petition signed by Lance Miller, chief
restructuring officer, iCap Enterprises disclosed up to $100
million in assets and up to $500 million in liabilities.

Judge Whitman L. Holt oversees the case.

The Debtors tapped Buchalter, A Professional Corporation as
counsel, Paladin Management Group, LLC as restructuring financial
advisor, BMC Group Inc. as claims noticing agent and administrative
advisor.


ILUMIVU INC: Seeks Court Approval to Use Cash Collateral
--------------------------------------------------------
Ilumivu, Inc. asks the U.S. Bankruptcy Court for the Western
District of North Carolina for authority to use cash collateral
during its Chapter 11 bankruptcy proceedings to maintain
operations, cover ongoing expenses, and facilitate a potential
asset sale while protecting the interests of its secured
creditors.

With significant assets valued at approximately $3.9 million, the
Debtor aims to maintain operations while navigating the bankruptcy
process.

The Debtor's primary secured creditors are Health Catalyst Capital
Annex Fund I, L.P. and Pisgah Fund LLC, holding a first priority
lien on the Debtor's assets, totaling around $1.25 million. In its
restructuring efforts, the Debtor plans to sell its assets, a move
that has garnered support from the creditors, who have expressed
interest in making an initial stalking horse bid.

The Debtor requests interim authority to utilize cash collateral in
accordance with a proposed budget, allowing for minor deviations in
expenses. The use of cash collateral is deemed critical to avoid
immediate and irreparable harm to the business, as failure to
secure funding could lead to operational shutdown and a significant
decrease in asset value.

To ensure adequate protection for the secured lenders, the Debtor
proposes providing replacement liens on post-petition accounts
receivable and other assets. This arrangement aims to safeguard the
lenders' interests while allowing the Debtor to continue its
operations and facilitate a potential asset sale.

The motion has been notified to key stakeholders, including the
Bankruptcy Administrator, the Subchapter V Trustee, the twenty
largest unsecured creditors, and the lenders. The Debtor seeks an
interim order from the Court to access cash collateral until a
final hearing can be held for the Court's review.

The Debtor's Counsel can be reached at:

  Richard S. Wright, Esq.
  MOON WRIGHT & HOUSTON, PLLC
  212 North McDowell Street, Suite 200
  Charlotte, NC 28204
  Telephone: (704) 944-6560
  Facsimile: (704) 944-0380
  E-mail: rwright@mwhattorneys.com

                About Ilumivu, Inc.

Ilumivu, Inc. is a Delaware corporation founded in 2009, based in
Arden, North Carolina. The Company specializes in developing
software and technological applications that help physicians and
researchers monitor, treat, and predict various health conditions,
including diabetes, hypertension, cardiac disease, and sleep apnea.
Ilumivu's innovative data collection applications integrate with
popular consumer technology products like smartwatches and mobile
phones, enhancing healthcare delivery and patient monitoring.

Ilumivu Inc. filed for Chapter 11 bankruptcy (Bankr. W.D.N.C. Case
No. 24-10169) on September 16, 2024, with $3.9 million in assets
and $1,780,500 in liabilities. Bradley E. McLain, president, signed
the petition.

Judge Hon. George R. Hodges presides over the case.

Richard S. Wright at MOON WRIGHT & HOUSTON, PLLC represents the
Debtor as legal counsel.


INDRA HOLDINGS: $50MM Bank Debt Trades at 47% Discount
------------------------------------------------------
Participations in a syndicated loan under which Indra Holdings Corp
is a borrower were trading in the secondary market around 52.6
cents-on-the-dollar during the week ended Friday, Sept. 20, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $50 million Term loan facility is scheduled to mature on
December 23, 2024. The amount is fully drawn and outstanding.

Indra Holdings Corp operates as a holding company. The company
through its subsidiaries, provides designing, distributing and
selling branded umbrellas, gloves, hats, scarves, rubber footwear,
slippers, flip flops, sandals, outerwear, sunglasses and other
miscellaneous accessory product.



INFINERA CORP: Egan-Jones Retains CC Senior Unsecured Ratings
-------------------------------------------------------------
Egan-Jones Ratings Company, on September 18, 2024, maintained its
'CC' foreign currency and local currency senior unsecured ratings
on debt issued by Infinera Corporation. EJR also withdrew rating on
commercial paper issued by the Company.

Headquartered in San Jose, California, Infinera Corporation
manufactures digital optical telecommunications equipment.


INFINERA CORP: Waiting Period Under HSR Act Expires
---------------------------------------------------
Infinera Corporation disclosed in a Form 8-K filed with the
Securities and Exchange Commission that the applicable waiting
period under the Hart-Scott-Rodino Antitrust Improvements Act of
1976, as amended (the "HSR Act") expired at 11:59 p.m., Eastern
time, on Sept. 13, 2024.

On June 27, 2024, Infinera entered into an Agreement and Plan of
Merger with Nokia Corporation and Neptune of America Corporation
("Merger Sub").  The Merger Agreement provides that, on the terms
and subject to the conditions set forth in the Merger Agreement,
Merger Sub will merge with and into Infinera, with Infinera
surviving the Merger and becoming a wholly owned subsidiary,
directly or indirectly, of Nokia.

The completion of the Merger is conditioned on, among other things,
the expiration or early termination of the applicable waiting
period under the HSR Act, as amended.

On Aug. 9, 2024, following informal discussions with the U.S.
Department of Justice, Nokia informed the DOJ that Nokia would
voluntarily withdraw and refile its Premerger Notification and
Report Form for the Merger, which was submitted under the HSR Act,
to give the DOJ additional time to review the Merger.  Nokia
refiled its Premerger Notification and Report Form for the Merger
on Aug. 14, 2024.

The Merger remains subject to the satisfaction of other customary
closing conditions specified in the Merger Agreement.  Infinera and
Nokia continue to expect the Merger to close in the first half of
2025.

                       About Infinera Corp.

Headquartered in Sunnyvale, Calif., Infinera Corp. --
www.infinera.com -- is a semiconductor manufacturer and global
supplier of networking solutions comprised of networking equipment,
optical semiconductors, software and services. The Company's
portfolio of solutions includes optical transport platforms,
converged packet-optical transport platforms, compact modular
platforms, optical line systems, coherent optical engines and
subsystems, a suite of automation software offerings, and support
and professional services. Leveraging its U.S.-based compound
semiconductor fabrication plant ("fab") and in-house test and
packaging capabilities, the Company designs, develops and
manufactures indium phosphide-based photonic integrated circuits
("PICs") for use in its vertically integrated, high-capacity
optical communications products.

Infinera reported a net loss of $25.21 million for the year ended
Dec. 30, 2023, a net loss of $76.04 million for the year ended Dec.
31, 2022, a net loss of $170.8 million for the year ended Dec. 25,
2021, a net loss of $206.7 million for the year ended Dec. 26,
2020, and a net loss of $386.62 million for the year ended Dec. 28,
2019, a net loss of $214.29 million for the year ended Dec. 29,
2018, and a net loss of $194.51 million for the year ended Dec. 30,
2017.


INSEEGO CORP: Sells Telematics Biz For $52 Million in Cash
----------------------------------------------------------
Inseego Corp. announced that it has entered into a definitive
agreement to sell its fleet management and telematics business in
an all-cash transaction for $52 million. Under the terms of the
agreement, a portfolio holding company of Convergence Partners, an
investment management firm focused on the technology sector, will
acquire Inseego's remaining telematics business that operates
across the United Kingdom, the European Union, Australia and New
Zealand.

Inseego's decision to divest its fleet management and telematics
operations was based on a review of the strategic fit of the
business with the Company's North American-centric 5G wireless
solutions business and the Company's previously stated goal to
continue to significantly de-leverage its capital structure. The
sale of the telematics operations further supports Inseego's
streamlining of its focus and resources on the strongest growth
opportunities around its core product offerings.

"The sale of our remaining telematics operations is part of our
continued improvements in strengthening Inseego's balance sheet and
ensuring that we are well-positioned and focused on the growth of
our 5G business," said Inseego Executive Chairman, Philip Brace.
"The sale proceeds will enable us to repay in full our existing
short-term debt, complete the restructuring of our Convertible
Notes, and add to our strong liquidity position, all while helping
us to focus on addressing our growing 5G pipeline," added Brace.

The purchaser is an affiliate of Ctrack Africa, a telematics
business that was historically part of Inseego's telematics
portfolio, which the Company sold to Convergence in a previous
transaction in 2021. Upon completion of this sale, the re-unified
telematics business under Ctrack will operate on a global
technology platform and at scale, with customers and employees
benefitting from being part of a larger organization that
specializes in and is focused on telematics and driving growth in
the business.

The transaction is subject to receipt of customary closing
conditions and is expected to close early in the fourth quarter of
2024. The initial purchase price is subject to various working
capital and other customary adjustments.

The Company also announced that there was no change to its
financial guidance provided for the third quarter of 2024, ending
September 30, 2024.

Raymond James & Associates, Inc. served as financial advisor and
Greenberg Traurig, LLP served as counsel to the Company in
connection with the transaction.

                           About Inseego

San Diego, Calif.-based Inseego Corp. is in the design and
development of cloud-managed wireless broadband and intelligent
edge solutions.

As of June 30, 2024, Inseego had $149.6 million in total assets,
$251.3 million in total liabilities, and $101.8 million in total
stockholders' deficit.

                           Going Concern

As of March 31, 2024, Inseego reported available cash and cash
equivalents totaling $12.3 million and working capital of $3.6
million. The Company's Credit Facility, which had an outstanding
balance of $4.7 million, was voluntarily paid off and terminated
effective April 18, 2024.

The Company generated positive cash flow from operations for both
the year ended December 31, 2023, and the three months ended March
31, 2024. Additionally, in April 2024, Inseego received a $15
million upfront payment from a customer related to a two-year
service contract. These developments contributed positively to its
liquidity, prompting the voluntary termination of the Credit
Facility to reduce financing costs.

Inseego's 3.25% convertible senior notes due in May 2025 carry a
principal balance of $161.9 million, maturing on May 1, 2025. The
Company intends to restructure or refinance the 2025 Notes and is
actively negotiating to do so. However, there is no assurance that
any necessary restructuring or financing will be available on
favorable terms or at all. Due to the uncertainty surrounding the
refinancing of the 2025 Notes, accounting guidance necessitates
disclosure of substantial doubt about the Company's ability to
continue as a going concern within the next 12 months following the
filing of its financial statements.


INSPIREMD INC: Seeking U.S. Regulatory Approval of CGuard
---------------------------------------------------------
InspireMD, Inc. announced Sept. 16 that it has submitted a
Premarket Approval (PMA) application to the U.S. Food and Drug
Administration (FDA) seeking marketing approval for the CGuard
Prime carotid stent system in the U.S.

The PMA application is based on the overwhelmingly positive
one-year data from the Company's C-GUARDIANS pivotal clinical trial
that were presented at the Leipzig Interventional Course (LINC)
2024 in May. The C-GUARDIANS clinical trial evaluated the safety
and efficacy of CGuard for the treatment of carotid artery
stenosis.  The study enrolled 316 patients across 24 trial sites in
the U.S. and Europe.

The C-GUARDIANS results showed a primary endpoint major adverse
event rate of 1.95% through twelve months post-procedure, the
lowest such event rate reported for any carotid stent or embolic
protection device pivotal trial to date.

Marvin Slosman, chief executive officer of InspireMD, stated, "The
submission of our PMA application to the FDA represents a
significant step forward in our quest for U.S. approval of our next
generation CGuard Prime stent to address carotid artery disease and
stroke prevention with its best-in-class clinical outcomes.  We
look forward to the agency's review of our application, which we
have provided in a modular submission to facilitate the most
efficient review process.  Concurrently, we continue to build what
I consider to be world class U.S. commercial and operational
infrastructure to enter the U.S. market with as much momentum as
possible to offer to this breakthrough technology."

                            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.

The Company 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.

InspireMD said in its Quarterly Report for the period ended June
30, 2024, that as of Aug. 5, 2024 (the date of issuance of the
condensed consolidated financial statements), the Company has the
ability to fund its planned operations for at least the next 12
months. However, the Company expects to continue incurring losses
and negative cash flows from operations until its product, CGuard
EPS, reaches commercial profitability.  Therefore, in order to fund
the Company's operations until such time that the Company can
generate substantial revenues, the Company may need to raise
additional funds.

"Our plans include continued commercialization of our products and
raising capital through sale of additional equity securities, debt
or capital inflows from strategic partnerships.  There are no
assurances, however, that we will be successful in obtaining the
level of financing needed for our operations.  If we are
unsuccessful in commercializing our products or raising capital, we
may need to reduce activities, curtail or cease operations," the
Company said in the SEC filing.



IVANTI SOFTWARE: Blackstone L & S Marks $240,682 Loan at 21% off
----------------------------------------------------------------
Blackstone Long-Short Credit Income Fund has marked its $240,682
loan extended to Ivanti Software, Inc to market at $190,440 or 79%
of the outstanding amount, according to the Blackstone L & S's Form
N-CSRS for the semi-annual period ended June 30, 2024, filed with
the Securities and Exchange Commission.

Blackstone L & S is a participant in a First Lien First Amendment
Term Loan B (3M CME Term SOFR + 4%, 0.75% Floor) to Ivanti
Software, Inc. The loan matures on December 1, 2027.

Blackstone L & S is a diversified, closed-end management investment
company. BGX was organized as a Delaware statutory trust on October
22, 2010. BGX was registered under the 1940 Act on October 26,
2010. BGX commenced operations on January 27, 2011. Prior to that,
BGX had no operations other than matters relating to its
organization and the sale and issuance of 5,236 common shares of
beneficial interest in BGX to the Adviser at a price of $19.10 per
share.

Blackstone L & S is led by Robert Zable Principal Executive
Officer, President and Chief Executive Officer; and Gregory Roppa
Principal Financial Officer, Treasurer and Chief Financial Officer.
The Fund can be reached through:

       Robert Zable
       Blackstone Long-Short Credit Income Fund
       345 Park Avenue, 31st Floor,
       New York, New York 10154
       Telephone: (877) 876-1121
       
       Marisa Beeney
       Blackstone Alternative Credit Advisors LP
       345 Park Avenue, 31st Floor
       New York, New York 10154
       Telephone: (877) 876-1121

Ivanti is  an IT Software Company headquartered in South Jordan,
Utah. It produces software for IT Security, IT Service Management,
IT Asset Management, Unified Endpoint Management, Identity
Management and supply chain management.


IVANTI SOFTWARE: Blackstone L & S Marks $476, 866 Loan at 34% off
-----------------------------------------------------------------
Blackstone Long-Short Credit Income Fund has marked its $476, 866
loan extended to Ivanti Software, Inc to market at $313,837 or 66%
of the outstanding amount, according to the Blackstone L & S's Form
N-CSRS for the semi-annual period ended June 30, 2024, filed with
the Securities and Exchange Commission.

Blackstone L & S is a participant in a Second Lien First Amendment
Term Loan B (3M CME Term SOFR + 7.25%) to Ivanti Software, Inc. The
loan matures on December 1, 2028.

Blackstone L & S is a diversified, closed-end management investment
company. BGX was organized as a Delaware statutory trust on October
22, 2010. BGX was registered under the 1940 Act on October 26,
2010. BGX commenced operations on January 27, 2011. Prior to that,
BGX had no operations other than matters relating to its
organization and the sale and issuance of 5,236 common shares of
beneficial interest in BGX to the Adviser at a price of $19.10 per
share.

Blackstone L & S is led by Robert Zable Principal Executive
Officer, President and Chief Executive Officer; and Gregory Roppa
Principal Financial Officer, Treasurer and Chief Financial Officer.
The Fund can be reached through:

       Robert Zable
       Blackstone Long-Short Credit Income Fund
       345 Park Avenue, 31st Floor,
       New York, New York 10154
       Telephone: (877) 876-1121
       
       Marisa Beeney
       Blackstone Alternative Credit Advisors LP
       345 Park Avenue, 31st Floor
       New York, New York 10154
       Telephone: (877) 876-1121

Ivanti is  an IT Software Company headquartered in South Jordan,
Utah. It produces software for IT Security, IT Service Management,
IT Asset Management, Unified Endpoint Management, Identity
Management and supply chain management.


J&A TRUCKING: Gets Interim OK to Use Cash Collateral
----------------------------------------------------
J&A Trucking, LLC received interim approval from a U.S. bankruptcy
judge to use its secured creditors' cash collateral.

The order penned by Judge Helen Burris of the U.S. Bankruptcy Court
for the District of South Carolina authorized the company to use
cash collateral to fund its operations in accordance with the
budget it filed with the court.

The budget outlines specific uses for the cash collateral.

J&A Trucking may exceed any line item in the budget that contains a
dollar amount so long as the company does not exceed the line-item
amount requested in the budget by an amount greater than 10%,
according to the court order.

As protection, secured creditors were granted replacement liens on
post-petition cash collateral to the same extent, validity, and
priority as their pre-bankruptcy liens.

J&A Trucking's secured creditors include England Carrier Services,
United States Small Business Administration, Balboa Capital, and
Global Merchant Cash, Inc. These creditors have security interests
and liens in and to substantially all of the company's personal
property, including accounts, receivables and payment rights.

A final hearing to consider the company's request to use cash
collateral is scheduled for October 9. Objections are due by
October 4.

                              About J&A Trucking

J&A Trucking, LLC is a trucking company operating mostly throughout
the Southeast. It does not have a "brick and mortar" location but
operates from the road and the owner's residence in Anderson, S.C.

J&A Trucking filed for Chapter 11 protection (Bankr. D.S.C. Case
No. 24-03318) on Sept. 11, 2024, before Judge Helen E. Burris. The
Debtor listed $100,001 to $500,000 in both assets and liabilities.


The Debtor hired Jason Michael Ward, Esq., at Jason Ward Law, LLC,
as bankruptcy counsel.


JAMIESON CAPEX: Case Summary & Eight Unsecured Creditors
--------------------------------------------------------
Debtor: Jamieson CAPEX Fund, LLC
        2865 Lilac LN N
        Fargo, ND 58102-1706

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

Chapter 11 Petition Date: September 22, 2024

Court: United States Bankruptcy Court
       District of North Dakota

Case No.: 24-30422

Judge: Hon. Shon Hastings

Debtor's Counsel: Maurice Verstandig, Esq.
                  THE DAKOTA BANKRUPTCY FIRM
                  1630 1st Avenue N
                  Suite B PMB 24
                  Fargo, North Dakota 58102-4246
                  Tel: (701) 394-3215
                  Email: mac@dakotabankruptcy.com

Total Assets: $8,172,488

Total Liabilities: $3,122,538

The petition was signed by Jeremy Carlson as manager.

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

https://www.pacermonitor.com/view/SDNMZFI/Jamieson_CAPEX_Fund_LLC__ndbke-24-30422__0001.0.pdf?mcid=tGE4TAMA


JOE'S DRAIN: Hires Amethyst Financial Services as Tax Preparer
--------------------------------------------------------------
Joe's Drain Cleaning, LLC seeks approval from the U.S. Bankruptcy
Court for the Southern District of Ohio to employ Amethyst
Financial Services, LLC as tax preparer.

The firm will assist the Debtor with the preparation and filing of
federal, state and local tax returns for 2023.

The proposed flat fee for the preparation of an S Corporation tax
return for 2023 is $900.

Meghan Kizer, EA, owner of Amethyst Financial Services, assured the
court that her firm does not hold or represent any interest adverse
to the estate as required by section 327(a) of the Bankruptcy
Code.

The firm can be reached through:

      Meghan Kizer, EA
      Amethyst Financial Services, LLC
      2000 West Henderson Rd., Ste. 5
      Columbus, OH 43220

        About Joe's Drain Cleaning, LLC

Joe's Drain Cleaning, LLC, a company in Lancaster, Ohio, offers
drain unblocking, drain cleaning, drain repair, and drain
maintenance services.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Ohio Case No. 24-51041) on March 22,
2024. In the petition signed by Joseph Conway, sole member, the
Debtor disclosed $506,649 in assets and $1,031,345 in liabilities.

Judge John E. Hoffman, Jr. oversees the case.

John W. Kennedy, Esq., at Strip, Hoppers, Leithart, McGrath &
Terlecky Co., LPA represents the Debtor as legal counsel.


JOHNSON ENTERPRISES: Hires Johnson Enterprises & Clark as Attorney
------------------------------------------------------------------
Johnson Enterprises-Johnson Wash Systems, LLC seeks approval from
the U.S. Bankruptcy Court for the Eastern District of Michigan to
hire Steinberg Shapiro & Clark to handle its Chapter 11 case.

The firm will be paid at these rates:

     Mark H. Shapiro        $400 per hour
     Tracy M. Clark         $375 per hour

The retainer is $15,000.

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

Mark H. Shapiro, Esq., a partner at Steinberg Shapiro & Clark,
disclosed in a court filing that the firm is a "disinterested
person" as the term is defined in Section 101(14) of the Bankruptcy
Code.

The firm can be reached at:

     Mark H. Shapiro, Esq.
     STEINBERG SHAPIRO & CLARK
     25925 Telegraph Road, Suite 203
     Southfield, MI 48033
     Tel: (248) 352-4700
     Email: shapiro@steinbergshapiro.com

         About Johnson Enterprises

Johnson Enterprises-Johnson Wash Systems, LLC operated a design,
manufacturing, and installation business for truck washing systems.
It is one of only a handful of such businesses in the United States
and typically serves companies that maintain fleets of trucks.

Johnson Enterprises-Johnson Wash Systems, LLC sought protection
under Chapter 11 of the U.S. Bankruptcy Code (Bankr. E.D. Mich.
Case No. 24-31570) on August 22, 2024, with $50,001 to $100,000 in
assets and $100,001 to $500,000 in liabilities.

Judge Joel D. Applebaum presides over the case. Mark H. Shapiro,
Esq., represents the Debtor as legal counsel.

Charles Mouranie of CMM & Associates serves as Subchapter V
trustee.


JOHNSON ENTERPRISES: Hires Quick Bookkeeper as Accountant
---------------------------------------------------------
Johnson Enterprises-Johnson Wash Systems, LLC received approval
from the U.S. Bankruptcy Court for the Eastern District of Michigan
to hire Quick Bookkeeper, Inc. as accountant.

The firm will provide bookkeeping assistance, accounting review,
and preparation of tax returns as may be required by the Debtors in
the ordinary course.

The firm will charge $60 per hour for bookkeeping services,
preparation of personal tax returns for $500 and business tax
returns for $1,500.

Richard Anderson, a principal at Quick Bookkeeper, assured the
court that his firm does not hold any interest adverse to the above
estate and is a disinterested person as defined by 11 U.S.C. Sec.
101(14).

The firm can be reached through:

     Richard Anderson
     Quick Bookkeeper, Inc.
     32401 Eight Mile Rd
     Livonia, MI 48152
     Phone: (248) 471-9500

         About Johnson Enterprises

Johnson Enterprises-Johnson Wash Systems, LLC operated a design,
manufacturing, and installation business for truck washing systems.
It is one of only a handful of such businesses in the United States
and typically serves companies that maintain fleets of trucks.

Johnson Enterprises-Johnson Wash Systems, LLC sought protection
under Chapter 11 of the U.S. Bankruptcy Code (Bankr. E.D. Mich.
Case No. 24-31570) on August 22, 2024, with $50,001 to $100,000 in
assets and $100,001 to $500,000 in liabilities.

Judge Joel D. Applebaum presides over the case. Mark H. Shapiro,
Esq., represents the Debtor as legal counsel.

Charles Mouranie of CMM & Associates serves as Subchapter V
trustee.


JOHNSON ENTERPRISES: Seeks to Hire Repocast as Auctioneer
---------------------------------------------------------
Johnson Enterprises-Johnson Wash Systems, LLC received approval
from the U.S. Bankruptcy Court for the Eastern District of Michigan
to hire Miedema Auctioneering, Inc. d/b/a Repocast as auctioneer.

The firm will market and sell the Debtor's equipment, machinery and
inventory.

Repocast will charge a commission of 15 percent of the gross
proceeds, plus a buyer's premium charged directly to purchasers in
the following amounts, based on winning bid amounts:

           a. $0 to $800 = 18 percent
           b. $801 to $3,000 = 13 percent
           c. $3,001 or more = 8 percent

In addition, Repocast requires reimbursement of expenses, estimated
at $4,000 to $4,500 for transporting, cleaning, advertising,
setting up, and releasing the sale items.

Jared Hekstra, an officer of Miedema Auctioneering, Inc. d/b/a
Repocast, assured the court that the firm does not hold any
interest adverse to the above Chapter 11 estate and is a
disinterested entity as defined in 11 U.S.C. Sec. 101(14).

The firm can be reached through:

     Jared Hekstra
     Miedema Auctioneering, Inc.
     d/b/a Repocast
     601 Gordon Industrial Ct. SW
     Byron Center, MI 49315
     Tel: (866) 550-REPO
     Email: jared@1800lastbid.com

             About Johnson Enterprises

Johnson Enterprises-Johnson Wash Systems, LLC operated a design,
manufacturing, and installation business for truck washing systems.
It is one of only a handful of such businesses in the United States
and typically serves companies that maintain fleets of trucks.

Johnson Enterprises-Johnson Wash Systems, LLC sought protection
under Chapter 11 of the U.S. Bankruptcy Code (Bankr. E.D. Mich.
Case No. 24-31570) on August 22, 2024, with $50,001 to $100,000 in
assets and $100,001 to $500,000 in liabilities.

Judge Joel D. Applebaum presides over the case. Mark H. Shapiro,
Esq., represents the Debtor as legal counsel.

Charles Mouranie of CMM & Associates serves as Subchapter V
trustee.


KEHE DISTRIBUTORS: S&P Alters Outlook to Negative, Affirms 'B+' ICR
-------------------------------------------------------------------
S&P Global Ratings revised its outlook on Illinois-based organic
and specialty foods distributor KeHE Distributors Holdings LLC
(KeHE) to negative from stable and affirmed all of its existing
ratings, including its 'B+' issuer credit rating.

The negative outlook reflects S&P's expectation that KeHE's S&P
Global Ratings-adjusted debt to EBITDA will remain above 5.5x over
the next 12 months (peaking at 6.2x) while it maintains S&P Global
Ratings-adjusted EBITDA margins in the low-4% area.

S&P said, "We expect KeHE's S&P Global Ratings-adjusted debt to
EBITDA will improve by the end of fiscal year 2025 before
immediately increasing thereafter due to its potential purchase of
TowerBrook's remaining ownership stake. We view the company's
proposed $200 million note add-on as leverage neutral because it
will use the proceeds to repay a nearly equal amount of outstanding
ABL borrowings. However, we expect KeHE will utilize its ABL
availability to fund its potential purchase of TowerBrook's equity
in the first quarter of fiscal year 2026. The company also has
mandatory Employee Stock Ownership Plan (ESOP) repurchase
obligations due in fiscal years 2025 and 2026. These cash outlays
are after forecasted reported free operating cash flow (FOCF) of
$195 million in fiscal year 2025 and $145 million in fiscal year
2026, resulting in leverage of 5.7x and 5.8x, respectively. Despite
this, KeHE maintains a long-term net leverage target of less than
3.0x (company-adjusted; currently 3.5x) and a minimum liquidity
target of $250 million. For that reason, as well as the company's
stable historical performance (including low volatility and
consistent growth), we apply a positive one-notch comparable
ratings modifier to reflect its stronger credit profile relative to
its highly leveraged peers.

"We expect KeHE will improve its S&P Global Ratings-adjusted EBITDA
margins to the low-4% area in fiscal year 2025 from the high-3%
area in fiscal year 2024. We believe the company will expand its
EBITDA margins to 4.1% in fiscal year 2025 and by another 10 basis
points (bps) in fiscal year 2026. This follows the 80 bps decline
in KeHE's S&P Global Ratings-adjusted EBITDA margins, to 3.8% in
fiscal year 2024 from 4.6% in fiscal year 2023, mainly stemming
from its lower gross margins. The company's gross margin was
negatively affected by an unfavorable shift in its sales mix due to
an outsized increase in its business with its largest
customer—which has below corporate-average margins. While our
forecast for an expansion in KeHE's margin incorporates a
continuation of this trend, we expect it will more than offset them
with operational efficiencies, including $63 million of cost
synergies related its June 2023 acquisition of DPI, which we expect
it will fully realize by the first quarter of fiscal year 2026.

"We believe the improvement in the company's top-line revenue will
remain solid before slowing to the mid-single digit percent area
over the next two years. During the first quarter of fiscal year
2025 (ended July 27, 2024), KeHE increased its sales by 18.3% to
$8.5 billion (including DPI) on a trailing-12-month basis due to a
rise in unit volumes. We expect this trend will continue as the
company expands its Fresh and Specialty market segments and its
business development efforts provide it with expanded market share
in its independent channels. We expect KeHE's volumes will
stabilize in fiscal year 2026 as its laps the previous
trailing-12-month period that includes its purchase of DPI.

"The negative outlook reflects our expectation that KeHE's S&P
Global Ratings-adjusted debt to EBITDA will remain above 5.5x over
the next 12 months (peaking at 6.2x) while it maintains S&P Global
Ratings-adjusted EBITDA margins in the low-4% area.

"We could lower our rating on KeHE if its operating results weaken
such that its S&P Global Ratings-adjusted EBITDA margins contract,
causing its S&P Global Ratings-adjusted leverage to remain above
the mid-5x area on a sustained basis. This could occur if the
company is unable to sufficiently offset growth in its lower-margin
business with other income sources.

"We could revise our outlook on KeHE to stable if it consistently
maintains S&P Global Ratings-adjusted debt to EBITDA in the low-5x
area. We would expect this to occur if the company outperforms our
current forecast over the next 12 months and adheres to a financial
policy that restores leverage to its target of less than 3.0x."

ESG factors have no material influence on S&P's credit rating
analysis of KeHE.




KINGFISH HOLDING: Financial Strain Raises Going Concern Doubt
-------------------------------------------------------------
Kingfish Holding Corporation disclosed in a Form 10-Q Report filed
with the U.S. Securities and Exchange Commission for the quarterly
period ended June 30, 2024, that there is substantial doubt about
its ability to continue as a going concern.

As reflected in the Company's consolidated financial statements,
the Company has an accumulated deficit of $159,364 as of June 30,
2024. The Company had a net loss of $85,619 for the three months
ended June 30, 2024, compared to net income of $42,567 for the
three months ended June 30, 2023, and a net loss of $70,816 for the
nine months ended June 30, 2024, compared to net income of $535,512
for the nine months ended June 30, 2023.

The Company has a working capital deficiency of $642,587 at June
30, 2024 that is insufficient in management's view to sustain
current levels of operations for a reasonable period without
additional financing. These trends and conditions continue to raise
substantial doubt surrounding the Company's ability to continue as
a going concern for a reasonable period. Ultimately, the Company's
ability to continue as a going concern is dependent upon
management's ability to continue to curtail current operating
expense and obtain additional financing to augment working capital
requirements and support acquisition plans. There can be no
assurance that management will be successful in achieving these
objectives or obtain financing under terms and conditions that are
suitable.

A full-text copy of the Company's Form 10-Q is available at:

                   https://tinyurl.com/4py7y39p

                   About Kingfish Holding Corp.

Kingfish Holding Corporation was incorporated in the State of
Delaware on April 11, 2006 as Offline Consulting, Inc. It became
Kesselring Holding Corporation on June 8, 2007 and on November 25,
2014, it changed its name to Kingfish Holding Corporation. The
primary business of the Company is to serve the recycling needs of
the south Tampa Bay region. The Company built a recycling center on
10 plus acres in the southern area of the county to service
customers of Manatee and Sarasota Counties. The Company purchases
and containerizes both ferrous and non-ferrous materials for resale
to a variety of off-take partners in more than 60 product
categories. Customers are both residential and commercial in
nature.

As of June 30, 2024, the Company had $2,544,905 in total assets,
$2,704,185 in total liabilities, and $159,280 in total
stockholders' deficit.


KWIKCLICK INC: Sells $500,000 in Unregistered Securities
--------------------------------------------------------
KwikClick, Inc. disclosed in a Form 8-K Report filed with the U.S.
Securities and Exchange Commission that the Company sold its
unregistered securities. The securities were sold to a single,
non-affiliate purchaser for cash consideration of $500,000 to the
Company and consisted of 2,500,000 shares of the Company's common
stock at a price of $0.20 per share and 2,500,000 stock
appreciation rights with a base price of $0.20 per share. The Stock
Appreciation Rights Agreement allows the Investor to potentially
gain from the company's stock price appreciation by converting the
SARs into shares, subject to specific conditions and timelines
outlined in the SARs Agreement. The SARs Agreement provides the
Investor with the following rights:

Grant of SARs: The agreement provides the Investor with the right
to receive common stock shares of the Company. upon the
appreciation of the Company's common stock. The SARs are based on a
specified base price, set at $0.20 per share.

Term: The SARs are valid for seven years from the grant date,
allowing the Investor to exercise them anytime within this period,
subject to vesting and other conditions.

Vesting: The SARs fully vest six months after the grant date,
giving the Investor the right to exercise them thereafter.

Exercise: Once vested, the SARs can be exercised for shares. Upon
exercise, the Investor will receive a number of shares equivalent
to the increase in the stock's market value over the base price
($0.20). The SARs cannot be exercised for cash.

Market Fluctuations: If the market price of the stock is higher
than $0.20, the Investor benefits from the appreciation in the form
of additional shares. If the market price is lower, the SARs hold
no value and would not be exercised.

Non-Transferability: The SARs cannot be transferred, except upon
the Investor's death or by specific provisions outlined in the
agreement.

Tax Withholding: The Investor is responsible for paying any taxes
due upon the inclusion of the SARs in their income upon exercise.

Termination of Relationship: If the Investor's relationship with
the company ends (other than for reasons of death or disability),
they have 90 days to exercise any vested SARs before they expire.
Unvested SARs are forfeited immediately upon termination.

Death or Disability: If the Investor's relationship is terminated
due to death or disability, all unvested SARs immediately vest, and
the Investor (or their beneficiaries) has up to two years to
exercise them.

Change in Control: If a change in control occurs, the agreement
provides for potential substitution of the SARs with a replacement
award. If no appropriate replacement is provided, the SARs may vest
immediately before the change in control.

                        About KWIKClick, Inc.

Headquartered in Bountiful, Utah, KWIKClick, Inc. is a social
interaction, selling, and referral software platform that connects
stores and manufacturers with promoters, influencers, and
customers—collectively referred to as "affiliates." Brands using
the KWIKClick platform pay no fees and establish an incentive
budget, which KWIKClick utilizes to encourage user promotion and
referrals by discounting regular retail pricing. The Company
operates as a software as a service (SaaS) platform, generating
revenue through tailored loyalty and reward programs.

Los Angeles-based GreenGrowthCPAs, the Company's auditor since
2023, issued a "going concern" qualification in its report dated
April 15, 2024, citing that the Company has suffered recurring
losses since inception and has not achieved profitable operations,
raising substantial doubt about its ability to continue as a going
concern.

KwikClick had a net loss of approximately $3,900,000 for the year
ended December 31, 2023. As of June 30, 2024, Kwickclick had $1.44
million in total assets, $3.38 million in total liabilities, and a
total stockholders' deficit of $1.94 million.


L.O.F. INC: Seeks to Extend Plan Exclusivity to Dec. 9
------------------------------------------------------
L.O.F., Inc., asked the U.S. Bankruptcy Court for the Southern
District of Florida to extend its exclusivity periods to file a
plan of reorganization and obtain acceptance thereof to December 9,
2024, and February 7, 2025, respectively.

The Debtor explains that it is working with its two largest secured
creditors, Old National Bank and Amazon Capital Services toward the
feasibility of filing a consensual Plan. As part of this Plan,
there likely needs to be a sale of collateral owned by a non-Debtor
third party who is also an obligor on the Old National Bank loan.
The Debtor hired a financial professional in this case who has been
diligently preparing historical reports as well as future
projections to support a Plan.

The Debtor claims that it is not seeking this extension to delay
the administration of the case. The Debtor's request for an
extension of the Exclusive Periods is reasonable given the Debtor's
progress to date.

As such, good cause exists to grant the relief requested herein and
extend the Exclusive Periods.

L.O.F., Inc., is represented by:

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

                       About L.O.F., Inc

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

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

Judge Mindy A. Mora oversees the case.

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


LA PKWY 2: Seeks to Hire Patrick J Gros CPA as Accountant
---------------------------------------------------------
La Pkwy 2 LLC seeks approval from the U.S. Bankruptcy Court for the
Eastern District of Louisiana to employ Patrick Gros, CPA and
Patrick J Gros CPA APAC on an interim basis to act as certified
public accountant.

The firm will assist the Debtor and the estate with all actions
necessary to confirm the Plan including but not limited to
preparing Debtor's Monthly Operating Reports and preparing Debtor's
Plan Feasibility Projections. Additional financial activities and
testimony may be required of Mr. Gros as the Debtor's case unfolds.


The accountant will be paid at these rates:

     Mr. Gros       $250 per hour
     Manager        $175 per hour
     Seniors        $140 per hour
     Staff          $95 per hour

Mr. Gros of Patrick J Gros CPA APAC assured the court that his firm
is a disinterested person as that term is defined in 11 U.S.C. Sec.
101.

The accountant can be reached at:

     Patrick J. Gros, CPA
     Patrick J Gros CPA APAC
     651 River Highlands Blvd.
     Covington, LA 70433
     Phone: (985) 898-3512
     Email: info@PJGrosCPA.com

               About La Pkwy 2 LLC

La Pkwy 2 LLC was formed by related family members Diedra Stanton
and Jermaine Worthy for the sole purpose of owning, renovating, and
renting the real property located at 3435 Louisiana Parkway, New
Orleans, Louisiana (the "Property").

The Debtor filed its voluntary petition for relief under Chapter 11
of the Bankruptcy Code (Bankr. E.D. La. Case No. 23-12090) on
December 6, 2023, disclosing under $1 million in both assets and
liabilities. Robin R. De Leo, Esq. at THE DE LEO LAW FIRM, LLC, is
the Debtor's counsel.


LAKE RANCH: Case Summary & 15 Unsecured Creditors
-------------------------------------------------
Debtor: Lake Ranch Holdings LLC
        18565 Soledad Canyon Road, Suite 300
        Canyon Country, CA 91351

Case No.: 24-17736

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

Chapter 11 Petition Date: September 23, 2024

Court: United States Bankruptcy Court
       Central District of California

Judge: Hon. Sandra R Klein

Debtor's Counsel: David B. Golubchik, Esq.
                  LEVENE, NEALE, BENDER, YOO & GOLUBCHIK L.L.P.
                  2818 La Cienega Ave.
                  Los Angeles, CA 90034
                  Tel: (310) 229-1234

Estimated Assets: $10 million to $50 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Kiran Sidhu as manager.

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

https://www.pacermonitor.com/view/4QKAA5Y/Lake_Ranch_Holdings_LLC__cacbke-24-17736__0001.0.pdf?mcid=tGE4TAMA

List of Debtor's 15 Unsecured Creditors:

   Entity                          Nature of Claim    Claim Amount

1. Kubota Financing                   Equipment           $219,311
1000 Kubota Dr.                         Lease
Grapevine, TX 76051
Rick
Email: rick@catalystllc.net
Phone: 707-533-3694

2. Rick Steinburg                   Construction           $80,000
2033 South State                     Management
Hwy 29
Middletown, CA 95461

3. Mike Mitzel                       Property              $80,000
2033 South State                    Management
Hwy 29
Middletown, CA 95461

4. DLL Financing                    Equipment              $53,400
8001 Birchwood Ct                    Leasing
PO Box 2000
Johnston, IA
50131-0020
Email: contactus@dllgroup.com
Phone: 800-873-2474

5. Salisian Lee LLP                   Legal                $50,000
550 S. Hope St. #750
Los Angeles, CA 90017
Neal Salisian
Email: neal.salisian@salisianlee.com
Phone: 213-622-9101

6. Pete's Tractors                                         $35,000
2500 Road E
Redwood Valley, CA 95470
Pete
Email: petestractor@yahoo.com
Phone: 707-272-0474

7. Clearlake Lava                   Rock and               $26,476
PO Box 1250                         Concrete
Clearlake Oaks, CA                  Provider
95423
Email: dannille@cllava.com
Phone: 707-998-1115

8. Watkins Law Group                  Legal                $14,175
660 S. Figueroa St
#1920
Los Angeles, CA 90017
Ashton
Email: ashton@watkinslawgroup.com
Phone: 310-855-3904

9. North Point Consulting          Consulting              $11,098
1117 Samoa Blvd
Arcata, CA 95521
Tel: (707) 798-6438

10. Leventhal Law Firm                Legal                $10,000
18565 Soledad
Canyone Rd #300
Canyon Country, CA 91351
David Leventhal
Email: leventhaldavid@gmail.com
Phone: 661-251-1000

11. PG&E                           Utilities                $2,668
3600 Meadow View Dr.
Redding, CA 96002
Email: customerserviceonlin@pge.com
Phone: 877-660-6789

12. First Insurance                Insurance                $1,858
450 Skokke Bl, Ste 1000
Northbrook, IL
60062-7917
Email: firstinsite@firstinsurancefunding.com
Phone: 800-837-3707

13. Katchko Vitello &                Legal                  $1,562
Karikomi PC
11835 W. Olympic
Blvd, Ste 860E
Los Angeles, CA 90064
Email: ykatchko@kvklawyers.com
Phone: 310-943-9587

14. Kurichety Law PC                 Legal                    $878
1594 Via Capri 5
Laguna Beach, CA 92651
Email: vijay@kurichetylaw.com
Phone: 617-905-9296

15. Starlink Internet               Internet                  $250
Rocket Road
Hawthorne, CA 90250
Phone: support@starlink.com
Email: 310-363-6000


LEAFBUYER TECHNOLOGIES: Incurs $172K Net Loss in Third Quarter
--------------------------------------------------------------
Leafbuyer Technologies, Inc., filed with the Securities and
Exchange Commission its Quarterly Report on Form 10-Q reporting a
net loss of $171,649 on $1.50 million of revenue for the three
months ended March 31, 2024, compared to a net loss of $170,458 on
$1.29 million of revenue for the three months ended March 31,
2023.

For the nine months ended March 31, 2024, the Company reported a
net loss of $790,260 on $4.10 million of revenue, compared to a net
loss of $416,320 on $3.76 million of revenue for the nine months
ended March 31, 2023.

As of March 31, 2024, the Company had $1.05 million in total
assets, $2.84 million in total liabilities, and a total
stockholders' deficit of $1.79 million.

As of March 31, 2024, the Company had $155,942 in cash and cash
equivalents and a working capital deficit of $2,011,802.  The
Company is dependent on funds raised through equity financing.  The
Company's accumulated deficit through March 31, 2024 of $25,225,958
was funded by debt and equity financing and it reported a net loss
from operations of $697,253 for the nine months ended March 31,
2024.  

Leafbuyer said, "Accordingly, there is substantial doubt about our
ability to continue as a going concern within one year after the
date the financial statements are issued.

"Our ability to continue as a going concern is dependent upon our
generating profitable operations in the future and / or obtaining
the necessary financing to meet our obligations and repay our
liabilities arising from normal business operations when they come
due.  Management believes that actions presently being taken to
further implement our business plan of expansion of products,
geographical locations we sell our services and deeper market
penetration will generate additional revenues and eventually
positive cash flow and provide opportunity for the Company to
continue as a going concern.  While we believe in the viability of
our strategy to generate additional revenues and our ability to
raise additional funds, there can be no assurances to that
effect."

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/1643721/000147793224005855/lbuy_10q.htm

                         About Leafbuyer

Greenwood Village, Colo.-based Leafbuyer Technologies, Inc., is a
marketing technology company for the cannabis industry and is an
online cannabis resource. The Company's clients, medical and
recreational dispensaries, in legalized cannabis states, along with
cannabis product companies subscribe to its technology platform to
assist in new customer acquisition. It provides retention tools to
those companies that include texting/loyalty and ordering ahead
technology.


LERETA LLC: Blackstone L & S Marks $452,826 Loan at 25% off
-----------------------------------------------------------
Blackstone Long-Short Credit Income Fund has marked its $452,826
loan extended to Lereta, LLC to market at $321,143 or 75% of the
outstanding amount, according to the Blackstone L & S's Form N-CSRS
for the semi-annual period ended June 30, 2024, filed with the
Securities and Exchange Commission.

Blackstone L & S is a participant in a First Lien Term Loan B (1M
SOFR + 5.25%) to Lereta, LLC. The loan matures on July 30, 2028.

Blackstone L & S is a diversified, closed-end management investment
company. BGX was organized as a Delaware statutory trust on October
22, 2010. BGX was registered under the 1940 Act on October 26,
2010. BGX commenced operations on January 27, 2011. Prior to that,
BGX had no operations other than matters relating to its
organization and the sale and issuance of 5,236 common shares of
beneficial interest in BGX to the Adviser at a price of $19.10 per
share.

Blackstone L & S is led by Robert Zable Principal Executive
Officer, President and Chief Executive Officer; and Gregory Roppa
Principal Financial Officer, Treasurer and Chief Financial Officer.
The Fund can be reached through:

       Robert Zable
       Blackstone Long-Short Credit Income Fund
       345 Park Avenue, 31st Floor,
       New York, New York 10154
       Telephone: (877) 876-1121
       
       Marisa Beeney
       Blackstone Alternative Credit Advisors LP
       345 Park Avenue, 31st Floor
       New York, New York 10154
       Telephone: (877) 876-1121

Headquartered in Pomona, California, Lereta LLC is a
technology-enabled property tax and flood determination service
provider to the financial services industry. The company provides
services in the areas of tax certification management and flood
determination to mortgage originators and servicers. Lereta is
owned by Flexpoint Ford and Vestar Capital Partners.


LINCOLN NATIONAL: Egan-Jones Retains BB+ Senior Unsecured Ratings
-----------------------------------------------------------------
Egan-Jones Ratings Company, on September 18, 2024, maintained its
'BB+' foreign currency and local currency senior unsecured ratings
on debt issued by Lincoln National Corporation.

Headquartered in Radnor, Pennsylvania, Lincoln National Corporation
is a financial services company headquartered in Radnor, PA,
marketed as Lincoln Financial Group.


LLT MANAGEMENT: Attorneys to Oppose J&J's Third Bankruptcy Attempt
------------------------------------------------------------------
Attorneys representing tens of thousands of women with ovarian
cancer linked to use of Johnson & Johnson talc products say they
will immediately seek dismissal of a pre-packaged bankruptcy that
the company filed earlier today in Texas.

In its filing, the New Jersey-based pharmaceutical giant claims
that approximately 83% of those plaintiffs surveyed by the company
have agreed to the plan's terms, a percentage that forms the legal
threshold for launching a so-called "pre-pack" bankruptcy.

"We view this so-called vote as another fraudulent effort by J&J to
manipulate the bankruptcy process and minimize the legitimate
claims of ovarian cancer victims," says Andy Birchfield of the
Beasley Allen Law Firm. "It's preposterous for a company valued at
$400 billion, with $90 billion in annual revenue, to resort to
bankruptcy to unfairly compensate the women whose lives it has
irreparably harmed."

The Financial Reality

Even if the amount that J&J proposes to pay plaintiffs as part of
its bankruptcy plan were confined to scientifically sound,
Daubert-tested claims (the legal standard for scientific evidence),
the average compensation per claim would still be significantly
less than even the medical costs to treat most ovarian cancer
patients.

"This proposed compensation is a gross undervaluation," said
Birchfield. "Ovarian cancer claims involve measurable costs that
are far greater than what is being offered."

-- Medical expenses for treating ovarian cancer can range from more
than $1.5 million to less than $50,000, depending on the age of the
victim and the stage of the cancer. -- The weighted average of
medical costs for treating ovarian cancer is more than $220,000.
Likewise, lost wages are objective and calculable. -- Lost wages
for ovarian cancer claimants average more than $230,000.

Beyond these objective costs, attorneys note there are subjective
factors such as pain and suffering and punitive damages that merit
consideration. The pain and agony that ovarian cancer victims
experience is staggering -- certainly to be valued at a multiple of
the medical costs.

Also, attorneys representing ovarian cancer victims question the
integrity of the bankruptcy voting process. "We believe there are
major irregularities in J&J's voting process that were designed to
make a mockery of the pre-pack process, including votes from people
who have cancer, but not ovarian cancer," Birchfield said. "There's
no reason for them to be a part of this process."

"Accepting liability for someone's illness without a legal claim is
something J&J would never otherwise consider or accept but for the
opportunity to use those votes to stuff the ballot box and
overwhelm the votes of ovarian cancer victims whose claims have
been prosecuted in both federal and state court, just a further
example of the company's hypocrisy in this litigation."

Birchfield also points to the recent ruling by the U.S. Supreme
Court in Harrington v. Purdue Pharma as a reason that J&J's plan
should not succeed. In that case, the Court ruled that a
multibillion-dollar bankruptcy plan for Purdue Pharma, the maker of
the opioid OxyContin, could not move forward because the plan
shielded the company's wealthy owners from liability for
opioid-related claims.

"Even with an overwhelming majority of creditors approving the
indemnification scheme, the Court ruled financially solvent
entities or individuals cannot use the bankruptcy courts as a
shield to escape liability for marketing and manufacturing
dangerous products," Birchfield said. "J&J's plan mirrors the fraud
attempted by the Sackler family and offers another reason for
denial."

Forum Shopping and Legal Precedent

In addition, Birchfield says J&J's filing in the Southern District
of Texas should also raise questions.

"This is a blatant attempt at forum shopping that has been denied
before and should be again," he says. "There is no legitimate
reason to allow J&J to pursue this case in Texas, and this court
should at the very least transfer the case to New Jersey, just as a
North Carolina court did previously."

In the company's two earlier bankruptcy filings, the New Jersey
court as well as the U. S. Court of Appeals for the Third Circuit
found that J&J filed bad faith bankruptcies, ruling that J&J and
its shell subsidiary did not warrant bankruptcy protection as
financial distress was lacking.

Empty Promises to Victims

Beyond the inadequacy of J&J's proposed financial compensation, an
equally alarming concern is the complete uncertainty surrounding
when, if ever, ovarian cancer victims will receive payment. Similar
bankruptcies have dragged on for years without claimants seeing any
compensation.

"We will urge the court to scrutinize J&J's promises closely,"
Birchfield said. "The public must understand that J&J is not
committing to timely or guaranteed payments. If this plan is
imposed on claimants, J&J will effectively escape accountability
for its talc-contaminated baby powder, and ovarian cancer victims
may never see just or equitable compensation."

The tactic of stashing liabilities in a subsidiary and then
plunging it into bankruptcy to stymie litigation -- known as the
"Texas Two-Step" -- is also facing legislative scrutiny. Bipartisan
legislation has been introduced in both the U.S. Senate and House
of Representatives to prohibit both the practice and stays of
litigation against non-bankrupt affiliates involved in the
maneuvers.

                      About LLT Management

LLT Management, LLC (formerly known as LTL Management LLC), is a
subsidiary of Johnson & Johnson that 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 first 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, served as 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 same day,
issued its mandate directing the Bankruptcy Court to dismiss the
2021 Chapter 11 Case.

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

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

In 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.

In August 2023, U.S. Bankruptcy Judge Michael Kaplan in Trenton,
New Jersey, ruled that the second bankruptcy case should be
dismissed.

                             3rd Try

In May 2024, J&J announced its subsidiary LLT Management LLC is
soliciting support for a consensual prepackaged bankruptcy plan to
resolve its talc-related liabilities. Under the terms of the plan,
a trust would be funded with over $5.4 billion in the first three
years and more than $8 billion over the course of 25 years, which
J&J calculates to have a net present value of $6.475 billion.
Claimants must cast their vote to accept or reject the Plan by 4:00
p.m. (Central Time) on July 26, 2024. A solicitation package may be
requested at www.OfficialTalcClaims.com or by calling
1-888-431-4056. If the Plan is accepted by at least 75% of voters,
a bankruptcy may be filed under the case name In re: Red River Talc
LLC in a bankruptcy court in Texas or in the bankruptcy court of
another jurisdiction. Epiq Corporate Restructuring, LLC is serving
as balloting and solicitation agent for LLT.

On May 22, 2024, five individuals, both individually and on behalf
of a proposed class, filed a class action complaint against, among
others, LLT, J&J, Holdco, and certain of their officers and
directors in the United States District Court for the District of
New Jersey and is proceeding under case number 3:24-cv-06320. The
tort claimants are represented by: (a) Golomb Legal; (b) Levin,
Papantonio, Rafferty, Proctor, Buchanan, O’Brien, Barr, Mougey,
P.A.; (c) Bailey Glasser LLP; (d) Beasley, Allen, Crow, Methvin,
Portis & Miles P.C.; (e) Aschraft & Gerel, LLP; and (f) Burns
Charest LLP. The proposed class includes all persons who, as of
August 11, 2023, either had a pending lawsuit alleging an ovarian
cancer or mesothelioma personal injury claim caused by asbestos or
other constituents in J&J talcum powder products or had executed a
retainer agreement with a lawyer or law firm to pursue such a
claim. The complaint alleges 10 causes of action that generally
seek to avoid: the 2021 Corporate Restructuring; the termination of
the 2021 Funding Agreement; and the separation of J&J’s consumer
health division into Kenvue on the basis that these transactions
were actual fraudulent transfers.

LLT, J&J, Holdco, and the other defendants dispute the allegations
in the Class Action Complaint and believe it lacks merit.

In May 2024, J&J and LLT filed in In re Johnson & Johnson Talcum
Powder Products Mktg., Sales Practices and Products Litig., MDL No.
2738, Civil Action No. 16-2638 (FLW) (D.N.J. April 27, 2020), a
notice of their intent to issue a subpoena to Ellington Management
Group, who J&J and LLT believe may have financed Beasley Allen's,
or their co-counsel's, talc litigation. J&J and LLT have also filed
a notice to issue a subpoena to the Smith Law Firm PLLC. These
subpoenas seek documents relating to any litigation financing
arrangements.

Lawyers at Jones Day serve as counsel to LLT in the 2024
prepackaged bankruptcy. Lawyers at White & Case LLP and Barnes &
Thornburg LLP advise Johnson & Johnson.

The Members of the Talc Trust Advisory Committee are Andrews &
Thornton; Pulaski Kherkher, PLLC; Watts Law Firm LLP; Onderlaw,
LLC; and Nachawati Law Group.


LLT MANAGEMENT: Red River Talc Files Ch. 11 to Resolve Claims
-------------------------------------------------------------
Johnson & Johnson announced that its subsidiary, Red River Talc
LLC, filed a voluntary prepackaged Chapter 11 bankruptcy case today
in the U.S. Bankruptcy Court for the Southern District of Texas to
fully and finally resolve all current and future claims related to
ovarian cancer arising from cosmetic talc litigation against the
Company and its affiliates in the United States.

Red River filed the bankruptcy case after it received the support
of the overwhelming majority (approximately 83%) of current
claimants for the proposed bankruptcy plan.

-- The support far exceeds the 75% approval threshold required by
the U.S. Bankruptcy Code to secure confirmation of the Plan.

-- The Plan is also supported by the Future Claims Representative,
an attorney representing the future claimants.

"The overwhelming support for the Plan demonstrates the Company's
extensive, good-faith efforts to resolve this litigation for the
benefit of all stakeholders," said Erik Haas, Worldwide Vice
President of Litigation, Johnson & Johnson. "This Plan is fair and
equitable to all parties and, therefore, should be expeditiously
confirmed by the Bankruptcy Court."

After extensive negotiations with counsel for claimants who
initially opposed the Plan, Red River agreed to increase its
contribution to the settlement by $1.75 billion to approximately $8
billion.

-- Red River agreed to commit an additional $1.1 billion to the
bankruptcy trust for distribution to claimants. -- The Company
backed Red River's commitments and also agreed to contribute an
additional $650 million to resolve the claims for legal fees and
expenses sought by plaintiffs' counsel for their leadership roles
in the multi-district litigation, where most of the filed ovarian
claims are pending.

-- In aggregate, the contemplated settlement represents a present
value of approximately $8 billion to be paid over 25 years,
totaling approximately $10 billion nominal.

The Plan is in the best interests of the ovarian claimants.

-- The Plan constitutes one of the largest settlements ever reached
in a mass tort bankruptcy case. -- The Plan affords claimants a far
better recovery than they stand to recover at trial. Most ovarian
claimants have not recovered and will not recover anything at
trial. Indeed, the Company has prevailed in approximately 95% of
ovarian cases tried to date, including every ovarian case tried
over the last six years. In addition, based on the historical run
rate, it would take decades to litigate the remaining cases, and
therefore, most claimants will never have "their day in court." --
Counsel representing the overwhelming majority of current ovarian
claimants assisted in the development of and support the Plan.

The Plan enables a full and final resolution of the Company's
ovarian talc litigation.

-- The Plan would resolve 99.75% of all pending talc lawsuits
against Johnson & Johnson and its affiliates in the United States.
-- The 0.25% remaining pending talc lawsuits relate to mesothelioma
and are being addressed outside of the Plan; the Company has
already resolved 95% of mesothelioma lawsuits filed to date. -- The
Company previously reached settlement agreements to resolve the
State consumer protection claims and all talc-related claims
against it in the bankruptcy cases filed by suppliers of the
Company's talc (Imerys Talc America, Inc., Cyprus Mines
Corporation, and their related parties).

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

Court filings and information about Red River's Chapter 11 case are
available on a separate website administered by its claims agent,
Epiq, at https://dm.epiq11.com/RedRiverTalc.

About Johnson & Johnson

At Johnson & Johnson, we believe health is everything. Our strength
in healthcare innovation empowers us to build a world where complex
diseases are prevented, treated, and cured, where treatments are
smarter and less invasive, and solutions are personal. Through our
expertise in Innovative Medicine and MedTech, we are uniquely
positioned to innovate across the full spectrum of healthcare
solutions today to deliver the breakthroughs of tomorrow, and
profoundly impact health for humanity. Learn more at
https://www.jnj.com.

                      About LLT Management

LLT Management, LLC (formerly known as LTL Management LLC), is a
subsidiary of Johnson & Johnson that 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 first 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, served as 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 same day,
issued its mandate directing the Bankruptcy Court to dismiss the
2021 Chapter 11 Case.

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

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

In 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.

In August 2023, U.S. Bankruptcy Judge Michael Kaplan in Trenton,
New Jersey, ruled that the second bankruptcy case should be
dismissed.

                             3rd Try

In May 2024, J&J announced its subsidiary LLT Management LLC is
soliciting support for a consensual prepackaged bankruptcy plan to
resolve its talc-related liabilities. Under the terms of the plan,
a trust would be funded with over $5.4 billion in the first three
years and more than $8 billion over the course of 25 years, which
J&J calculates to have a net present value of $6.475 billion.
Claimants must cast their vote to accept or reject the Plan by 4:00
p.m. (Central Time) on July 26, 2024. A solicitation package may be
requested at www.OfficialTalcClaims.com or by calling
1-888-431-4056. If the Plan is accepted by at least 75% of voters,
a bankruptcy may be filed under the case name In re: Red River Talc
LLC in a bankruptcy court in Texas or in the bankruptcy court of
another jurisdiction. Epiq Corporate Restructuring, LLC is serving
as balloting and solicitation agent for LLT.

On May 22, 2024, five individuals, both individually and on behalf
of a proposed class, filed a class action complaint against, among
others, LLT, J&J, Holdco, and certain of their officers and
directors in the United States District Court for the District of
New Jersey and is proceeding under case number 3:24-cv-06320. The
tort claimants are represented by: (a) Golomb Legal; (b) Levin,
Papantonio, Rafferty, Proctor, Buchanan, O'Brien, Barr, Mougey,
P.A.; (c) Bailey Glasser LLP; (d) Beasley, Allen, Crow, Methvin,
Portis & Miles P.C.; (e) Aschraft & Gerel, LLP; and (f) Burns
Charest LLP. The proposed class includes all persons who, as of
August 11, 2023, either had a pending lawsuit alleging an ovarian
cancer or mesothelioma personal injury claim caused by asbestos or
other constituents in J&J talcum powder products or had executed a
retainer agreement with a lawyer or law firm to pursue such a
claim. The complaint alleges 10 causes of action that generally
seek to avoid: the 2021 Corporate Restructuring; the termination of
the 2021 Funding Agreement; and the separation of J&J's consumer
health division into Kenvue on the basis that these transactions
were actual fraudulent transfers.

LLT, J&J, Holdco, and the other defendants dispute the allegations
in the Class Action Complaint and believe it lacks merit.

In May 2024, J&J and LLT filed in In re Johnson & Johnson Talcum
Powder Products Mktg., Sales Practices and Products Litig., MDL No.
2738, Civil Action No. 16-2638 (FLW) (D.N.J. April 27, 2020), a
notice of their intent to issue a subpoena to Ellington Management
Group, who J&J and LLT believe may have financed Beasley Allen's,
or their co-counsel's, talc litigation. J&J and LLT have also filed
a notice to issue a subpoena to the Smith Law Firm PLLC. These
subpoenas seek documents relating to any litigation financing
arrangements.

Lawyers at Jones Day serve as counsel to LLT in the 2024
prepackaged bankruptcy. Lawyers at White & Case LLP and Barnes &
Thornburg LLP advise Johnson & Johnson.

The Members of the Talc Trust Advisory Committee are Andrews &
Thornton; Pulaski Kherkher, PLLC; Watts Law Firm LLP; Onderlaw,
LLC; and Nachawati Law Group.  


LUMIO HOLDINGS: Hires Houlihan Lokey Capital as Investment Banker
-----------------------------------------------------------------
Lumio Holdings, Inc. seeks approval from the U.S. Bankruptcy Court
for the District of Delaware to hire Houlihan Lokey Capital, Inc.
as investment banker.

The firm's services include:

     (a) assisting the Debtors in the development and distribution
of selected information, documents and other materials, including,
if appropriate, advising the Debtors in the preparation of an
offering memorandum;

      (b) assisting the Debtors in evaluating indications of
interest and proposals regarding any Transaction(s) from current
and/or potential lenders (specifically including third party
debtor-in-possession lenders), equity investors, acquirers and/or
strategic partners;

      (c) assisting the Debtors with the negotiation of any
Transaction(s), including participating in negotiations with
creditors and other parties involved in any Transaction(s);

      (d) attending meetings of the Debtors' boards of directors,
creditor groups, official constituencies and other interested
parties, as the Debtors and Houlihan Lokey mutually agree;

      (e) providing expert advice and testimony regarding financial
matters related to any Transaction(s), if necessary; and

      (f) providing such other investment banking services as may
be agreed upon by Houlihan Lokey and the Debtors.

The firm will be compensated as follows:

     1. Monthly Fees: In addition to the other fees provided for,
upon the upon the first monthly anniversary of the Effective Date,
and on every monthly anniversary of the Effective Date during the
term of the Engagement Agreement, the Company shall pay Houlihan
Lokey in advance, without notice or invoice, a nonrefundable cash
fee of $100,000 ("Monthly Fee"). Each Monthly Fee shall be earned
upon Houlihan Lokey's receipt thereof in consideration of Houlihan
Lokey accepting this engagement and performing services. 50 percent
of the Monthly Fees previously paid on a timely basis to Houlihan
Lokey after the second Monthly Fee shall be credited against the
next Transaction Fee to which Houlihan Lokey becomes entitled
hereunder (it being understood and agreed that no Monthly Fee shall
be credited more than once), except that, in no event, shall such
Transaction Fee be reduced below zero.

     2. Transaction Fee(s): In addition to the other fees provided
for, the Company shall pay Houlihan Lokey the following transaction
fee(s):

        a. Restructuring Transaction Fee. Upon the earlier to occur
of: (I) in the case of an out-of-court Restructuring Transaction
the closing of such Restructuring Transaction, and (II) in the case
of an in-court Restructuring Transaction, the effective date of a
confirmed plan of reorganization or liquidation under Chapter 11 or
Chapter 7 of the Bankruptcy Code, Houlihan Lokey shall earn, and
the Company shall promptly pay to Houlihan Lokey, a cash fee
("Restructuring Transaction Fee") of $2,000,000.
        
        b. Sale Transaction Fee. Upon the closing of a Sale
Transaction, Houlihan Lokey shall earn, and the Company shall
thereupon pay to Houlihan Lokey immediately and directly from the
gross proceeds of such Sale Transaction, at a cost of such Sale
Transaction, a cash fee ("Sale Transaction Fee") based upon
Aggregate Gross Consideration ("AGC"), calculated as follows:

           i. For AGC up to $245 million -- $2,000,000, plus

          ii. For AGC above $245 million -- 5 percent of such
incremental AGC.

         iii. Any Sale Transaction Fee Earned shall be 100 percent
creditable against any Restructuring Transaction Fee which later
becomes payable to Houlihan Lokey.

        c. Financing Transaction Fee. Upon the closing of each
Financing Transaction,9 Houlihan Lokey shall earn, and the Company
shall thereupon pay to Houlihan Lokey immediately and directly from
the gross proceeds of such Financing Transaction, as a cost of such
Financing Transaction, a cash fee ("Financing Transaction Fee")
equal to the sum of: (I) 1 percent of the gross proceeds of any
indebtedness raised or committed that is senior to other
indebtedness of the Company, secured by a first priority lien and
unsubordinated, with respect to both lien priority and payment, to
any other obligations of the Company(other than with respect to
debtor-in-possession financing), (II) 3 percent of the gross
proceeds of any indebtedness raised or committed that is secured by
a lien (other than a first lien), is unsecured and/or is
subordinated, and (III) 5 percent of the gross proceeds of all
equity or equity-linked securities (including, without limitation,
convertible securities and preferred stock) placed or committed.
Any warrants issued in connection with the raising of debt or
equity capital shall, upon the exercise thereof, be considered
equity for the purpose of calculating the Financing Transaction
Fee, and such portion of the Financing Transaction Fee shall be
paid upon such exercise and from the gross proceeds thereof,
regardless of any prior termination or expiration of the Engagement
Agreement. It is understood and agreed that if the proceeds of any
such Financing Transaction are to be funded in more than one stage,
Houlihan Lokey shall be entitled to its applicable compensation
hereunder upon the closing date of each stage. The Financing
Transaction Fee(s) shall be payable in respect of any sale of
securities whether such sale has been arranged by Houlihan Lokey,
by another agent or directly by the Company or any of its
affiliates.

Any non-cash consideration provided to or received in connection
with the Financing Transaction (including but not limited to
intellectual or intangible property) shall be valued for purposes
of calculating the Financing Transaction Fee as equaling the number
of Securities issued in exchange for such consideration multiplied
by (in the case of debt securities) the face value of each such
Security or (in the case of equity securities) the price per
Security paid in the then current round of financing. The fees set
forth herein shall be in addition to any other fees that the
Company may be required to pay to any investor or other purchaser
of Securities to secure its financing commitment. Houlihan Lokey
shall earn, and the Company shall thereupon pay to Houlihan Lokey
immediately and directly from the gross proceeds of such Financing
Transaction, a Financing Transaction Fee for any
debtor-inpossession ("DIP") financing that is raised of 1 percent
of the gross proceeds of such DIP financing, which shall be reduced
by 50 percent in the event the DIP financing is provided by the
Company's shall be reduced by 50 percent in the event the DIP
financing is provided by the Company's existing lenders (a "DIP
Financing Transaction Fee").

In addition, any Financing Transaction Fee shall be 50 percent
creditable against any Sale Transaction Fee or Restructuring
Transaction Fee which later becomes payable. For the avoidance of
doubt, a DIP Financing Transaction Fee shall constitute a fee
separate from, and not in addition to, the Financing Transaction
Fees identified is items (a), (b) and (c) of this paragraph and in
no event shall both a DIP Financing Fee and another Financing
Transaction Fee be due and payable by the Company for the same
financing transaction. Any Restructuring Transaction Fee, Sale
Transaction Fee and Financing Transaction Fee is each referred to
herein and in the Engagement Agreement as a "Transaction Fee" and
are collectively referred to as "Transaction Fees." All payments
received by Houlihan Lokey pursuant to the Engagement Agreement at
any time shall become the property of Houlihan Lokey without
restriction. No payments received by Houlihan Lokey pursuant to the
Engagement Agreement will be put into a trust or other segregated
account.

     3. Expenses: In addition to all of the other fees and expenses
described in the Engagement Agreement, and regardless of whether
any Transaction is consummated, the Company shall, upon Houlihan
Lokey's request, reimburse Houlihan Lokey for its reasonable
out-of-pocket expenses incurred from time to time. Houlihan Lokey
bills its clients for its reasonable out-of-pocket expenses
including, but not limited to (i) travelrelated and certain other
expenses, without regard to volume-based or similar credits or
rebates Houlihan Lokey may receive from, or fixed-fee arrangements
made with, travel agents, airlines or other vendors, and (ii)
research, database and similar information charges paid to third
party vendors, and reprographics expenses, to perform
client-related services that are not capable of being identified
with, or charged to, a particular client or engagement in a
reasonably practicable manner, based upon a uniformly applied
monthly assessment or percentage of the fees due to Houlihan
Lokey.

Houlihan Lokey shall, in addition, be reimbursed by the Company for
the fees and expenses of Houlihan Lokey's legal counsel incurred in
connection with the negotiation and performance of the Engagement
Agreement and the matters contemplated.

Xander B. Hector, a managing director at Houlihan Lokey Capital,
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:

     Xander B. Hector
     Houlihan Lokey Capital, Inc.
     225 South Sixth St., Suite 4950
     Minneapolis, MN 55402
     Tel: (612) 338-2910
     Fax: (612) 338-2938

         About Lumio

Lumio Holdings, Inc. is a privately held residential solar provider
in Lehi, Utah, which is fully vertically integrated with a full
suite of photovoltaic solar system sales, installation and
operations.

Lumio Holdings and Lumio HX, Inc. filed Chapter 11 petitions
(Bankr. D. Del. Lead Case No. 24-11916) on Sept. 3, 2024. Jeffrey
T. Varsalone, chief restructuring officer, signed the petitions.

At the time of the filing, the Debtors reported $100 million to
$500 million in both assets and liabilities.

Judge J. Kate Stickles oversees the cases.

The Debtors tapped Morris, Nichols, Arsht & Tunnell, LLP, Houlihan
Lokey Capital, Inc. and C Street Advisory Group as legal counsel,
investment Banker and strategic communications advisor,
respectively. Stretto, Inc. is the claims and noticing agent and
administrative advisor.


LUMIO HOLDINGS: Hires Morris Nichols Arsht as Bankruptcy Counsel
----------------------------------------------------------------
Lumio Holdings, Inc. seeks approval from the U.S. Bankruptcy Court
for the District of Delaware to hire Morris, Nichols, Arsht &
Tunnell LLP as bankruptcy counsel.

The firm will render these services:

     a. perform all necessary services as the Debtors' bankruptcy
co-counsel;

     b. take all necessary actions to protect and preserve the
Debtors' estates during these Chapter 11 Cases;

     c. prepare or coordinate preparation on behalf of the Debtors,
as debtors in possession, necessary motions, applications, answers,
orders, reports and papers in connection with the administration
of
these Chapter 11 Cases;

     d. counsel the Debtors with regard to their rights and
obligations as debtors in possession;

     e. coordinate with the Debtors' other professionals in
representing the Debtors in connection with these Chapter 11 Cases;
and

     f. perform all other necessary legal services.

The firm will be paid at these hourly rates:

     Partners                         $850 to $1,695
     Associates and Special Counsel   $545to $965
     Paraprofessionals                $345 to $395
     Case Clerks                      $195

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:

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

   Response: No.

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

   Response: No.

   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: In connection with the Chapter 11 Cases, Morris
Nichols was retained by the Debtors pursuant to the Engagement
Agreement dated Dec. 14, 2023. As part of its customary practices,
Morris Nichols increased the hourly rates of its attorneys
beginning Jan. 1, 2024. Otherwise, the material terms of the
prepetition engagement are the same as the terms described in the
Dehney Declaration.

For work performed for the Debtors in 2024, Morris Nichols's hourly
rates are as follows:

     Partners                       $850 to $1,695
     Associates and Special Counsel $545to $965
     Paraprofessionals              $345 to $395
     Case Clerks                    $195

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

   Response: Morris Nichols and the Debtors have agreed on a budget
and staffing plan for the Chapter 11 Cases.

Robert Dehney, Sr., Esq., a partner at Morris, Nichols, Arsht &
Tunnell 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:

     Robert J. Dehney, Sr., Esq.
     Morris, Nichols, Arsht & Tunnell LLP
     1201 North Market Street, 16th Floor
     PO Box 1347
     Wilmington, DE 19899-1347
     Tel: (302) 351-9353
     Fax: (302) 658-3989
     Email: rdehney@morrisnichols.com

         About Lumio

Lumio Holdings, Inc. is a privately held residential solar provider
in Lehi, Utah, which is fully vertically integrated with a full
suite of photovoltaic solar system sales, installation and
operations.

Lumio Holdings and Lumio HX, Inc. filed Chapter 11 petitions
(Bankr. D. Del. Lead Case No. 24-11916) on Sept. 3, 2024. Jeffrey
T. Varsalone, chief restructuring officer, signed the petitions.

At the time of the filing, the Debtors reported $100 million to
$500 million in both assets and liabilities.

Judge J. Kate Stickles oversees the cases.

The Debtors tapped Morris, Nichols, Arsht & Tunnell, LLP, Houlihan
Lokey Capital, Inc. and C Street Advisory Group as legal counsel,
investment Banker and strategic communications advisor,
respectively. Stretto, Inc. is the claims and noticing agent and
administrative advisor.


LUMIO HOLDINGS: Hires Stretto Inc as Administrative Advisor
-----------------------------------------------------------
Lumio Holdings, Inc. seeks approval from the U.S. Bankruptcy Court
for the District of Delaware to hire Stretto, Inc. as
administrative advisor.

The firm will provide these services:

     a. assist with, among other things, solicitation, balloting,
and tabulation of votes, and prepare any related reports, as
required in support of confirmation of a Chapter 11 plan, and in
connection with such services, process requests for documents from
parties in interest, including, if applicable, brokerage firms,
bank back-offices and institutional holders;

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

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

    d. provide a confidential data room, if requested;

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

    f. provide such other processing, solicitation, balloting, and
other administrative services described in the Engagement
Agreement, but not included in the Section 156(c) Application, as
may be requested from time to time by the Debtor, the Court, or the
Office of the Clerk of the Bankruptcy Court (the "Clerk").

The firm will be paid a retainer in the amount of $25,000.

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

Sheryl Betance, a partner at Stretto, 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:

     Sheryl Betance
     Stretto, Inc.
     410 Exchange, Ste. 100
     Irvine, CA 92602
     Telephone: (714) 716-1872
     Email: sheryl.betance@stretto.com

         About Lumio

Lumio Holdings, Inc. is a privately held residential solar provider
in Lehi, Utah, which is fully vertically integrated with a full
suite of photovoltaic solar system sales, installation and
operations.

Lumio Holdings and Lumio HX, Inc. filed Chapter 11 petitions
(Bankr. D. Del. Lead Case No. 24-11916) on Sept. 3, 2024. Jeffrey
T. Varsalone, chief restructuring officer, signed the petitions.

At the time of the filing, the Debtors reported $100 million to
$500 million in both assets and liabilities.

Judge J. Kate Stickles oversees the cases.

The Debtors tapped Morris, Nichols, Arsht & Tunnell, LLP, Houlihan
Lokey Capital, Inc. and C Street Advisory Group as legal counsel,
investment Banker and strategic communications advisor,
respectively. Stretto, Inc. is the claims and noticing agent and
administrative advisor.


LV OPPORTUNITY: Seeks to Hire Hunter Parker as Bankruptcy Counsel
-----------------------------------------------------------------
LV Opportunity Zone LLC, Series 6 seeks approval from the U.S.
Bankruptcy Court for the District of Nevada to hire Hunter Parker
LLC as general reorganization counsel.

The firm will render these services:

     (a) examine the preparation of records and reports as required
by the Bankruptcy Code, Federal Rules of Bankruptcy Procedure and
Local Bankruptcy Rules;

     (b) prepare on behalf of the Debtor all necessary or
appropriate legal papers in connection with the administration of
its bankruptcy estate;

     (c) take all necessary or appropriate actions in connection
with a plan of reorganization and all related documents, and such
further actions as may be required in connection with the
administration of the Debtor's estate;

     (d) take all necessary actions to protect and preserve the
Debtor's estate, the negotiation of disputes in which it is
involved, and the preparation of objections to claims filed against
its estate; and

     (e) examine proofs of claim anticipated to be filed and the
possible prosecution of objections to certain of such claims;

     (f) advise the Debtor and prepare documents in connection with
the contemplated ongoing operation of its business, if any;

     (g) assist and advise the Debtor in performing other official
functions as set forth in Section 521, et seq., of the Bankruptcy
Code;

     (h) advise and prepare a disclosure statement, plan of
reorganization and financial forecasts, budget, and related
documents, and confirmation of said plan, as provided in Section
1101, et. seq., of the Bankruptcy Code; and

     (i) perform all other necessary legal services in connection
with the prosecution of the Chapter 11 case.

The hourly rates of the firm's counsel and staff are as follows:

     Andrew J. Van Ness, Attorney  $550
     Paraprofessionals             $225

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

Mr. Van Ness 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:

     Andrew J. Van Ness, Esq.
     Hunter Parker LLC
     3815 S. Jones Blvd., Ste. 1A
     Las Vegas, NV 89103
     Telephone: (702) 686-9297
     Email: andrew@hunterparkerlaw.com

               About LV Opportunity Zone

LV Opportunity Zone LLC, Series 6 sought protection under Chapter
11 of the U.S. Bankruptcy Code (Bankr. D. Nev. Case No. 24-14401)
on August 26, 2024, with $100,001 to $500,000 in assets and
$500,001 to $1 million in liabilities.

Judge August B. Landis presides over the case.

Andrew J. Van Ness, Esq., at Hunter Parker LLC represents the
Debtor as legal counsel.


MAGENTA BUYER: Blackstone L & S Marks $1.5MM Loan at 44% off
------------------------------------------------------------
Blackstone Long-Short Credit Income Fund has marked its $1,548,030
loan extended to Magenta Buyer LLC to market at $867,864 or 56% of
the outstanding amount, according to the Blackstone L & S's Form
N-CSRS for the semi-annual period ended June 30, 2024, filed with
the Securities and Exchange Commission.

Blackstone L & S is a participant in a First Lien Term Loan B (3M
CME Term SOFR + 4.25%, 0.75% Floor) to Magenta Buyer LLC. The loan
matures on July 27, 2028.

Blackstone L & S is a diversified, closed-end management investment
company. BGX was organized as a Delaware statutory trust on October
22, 2010. BGX was registered under the 1940 Act on October 26,
2010. BGX commenced operations on January 27, 2011. Prior to that,
BGX had no operations other than matters relating to its
organization and the sale and issuance of 5,236 common shares of
beneficial interest in BGX to the Adviser at a price of $19.10 per
share.

Blackstone L & S is led by Robert Zable Principal Executive
Officer, President and Chief Executive Officer; and Gregory Roppa
Principal Financial Officer, Treasurer and Chief Financial Officer.
The Fund can be reached through:

       Robert Zable
       Blackstone Long-Short Credit Income Fund
       345 Park Avenue, 31st Floor,
       New York, New York 10154
       Telephone: (877) 876-1121

            - and -
       
       Marisa Beeney
       Blackstone Alternative Credit Advisors LP
       345 Park Avenue, 31st Floor
       New York, New York 10154
       Telephone: (877) 876-1121

Magenta Buyer, LLC (McAfee) is a provider of cybersecurity software
that derives revenue from the sale of security products,
subscriptions, SaaS, support and maintenance, and professional
services.


MANNING LAND: Taps Shulman Bastian Friedman as Bankruptcy Counsel
-----------------------------------------------------------------
Manning Land Company, LLC and its affiliates seek approval from the
U.S. Bankruptcy Court for the Central District of California to
hire Shulman Bastian Friedman & Bui LLP as general bankruptcy
counsel.

The firm will provide these services:

     a. advise the Debtors with respect to their rights, powers,
duties and obligations as debtors in possession in the
administration of their cases, the management of their business
affairs and the management of their property;

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

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

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

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

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

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

     h. advise and represent the Debtors in connection with certain
litigation related matters as described below, and with the
assistance of special or local counsel, assist and represent the
Debtors in obtaining recoveries from third parties;

      i. investigate and develop strategies in connection with
potential sources of recovery for the Debtors, including potential
litigation/malpractice claims against third parties, and review
potential insurance coverage issues in connection with claims
asserted against the Debtors, and where appropriate, pursue
coverage and related claims on the Debtors' behalf;

      j. investigate any and all claims and causes of action which
constitute property of the Estates; and

      k. perform any and all other legal services incident and
necessary as the Debtors may require of the Firm in connection with
the Cases.

The firm will be paid at these rates:

     Attorneys        $395 to $775 per hour
     Of Counsel       $645 to $675 per hour
     Paralegals       $185 to $295 per hour
     
Prior to the Petition Date, on August 20, 2024, Debtor paid the
Firm a retainer of $132,000.

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

Leonard Shulman, Esq., a managing partner at Shulman Bastian
Friedman & Bui 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:

     Leonard M. Shulman, Esq.
     SHULMAN BASTIAN FRIEDMAN & BUI LLP
     100 Spectrum Center Drive, Suite 600
     Irvine, CA 92618
     Tel: (949) 340-3400
     Fax: (949) 340-3000
     Email: LShulman@shulmanbastian.corn

            About Manning Land Company

Manning Land Company and its affiliates operate a meat product
manufacturing business.

Manning Land Company, LLC and its affiliates filed their volutary
petitions for relief under Chapter 11 of the Bankruptcy Code
(Bankr. C.D. Cal. Lead Case No. 24-16757) on August 22, 2024. The
petitions were signed by Salvatore Anthony DiMaria as managing
member. At the time of filing, Manning Land listed $10 million to
$50 million in both assets and liabilities.

Leonard M. Shulman, Esq. at SHULMAN BASTIAN FRIEDMAN & BUI LLP
represents the Debtors as counsel.


MARQUIE GROUP: Swings to $165,456 Net Loss in FY Ended May 31
-------------------------------------------------------------
Marquie Group, Inc. filed with the Securities and Exchange
Commission its Annual Report on Form 10-K disclosing a net loss of
$165,456 with no reported revenues for the year ended May 31, 2024,
compared to a net income of $1,180,159 with no reported revenues
for the same period in 2023.

Lagos, Nigeria-based Olayinka Oyebola & Co., the Company's auditor
since 2024, issued a "going concern" qualification in its report
dated September 3rd, 2024, citing that the Company suffered an
accumulated deficit of $14,863,486, net loss of $165,456 as of May
31, 2024. These matters raise substantial doubt about the Company's
ability to continue as a going concern.

Liquidity and Capital Resources

"As of May 31, 2024, our primary source of liquidity consisted of
$1,250 in cash and cash equivalents," Marquie Group explained. "We
hold most of our cash reserves in local checking accounts with
local financial institutions. Since inception, we have financed our
operations through a combination of short and long-term loans, and
through the private placement of our common stock."

"We have sustained significant net losses which have resulted in an
accumulated deficit at May 31, 2024 of $14,863,486 and are
currently experiencing a substantial shortfall in operating capital
which raises doubt about our ability to continue as a going
concern. We generated a net loss for the year ended May 31, 2024 of
$165,456. Without additional revenues, working capital loans, or
equity investment, there is substantial doubt as to our ability to
continue operations."

"We believe these conditions have resulted from the inherent risks
associated with small public companies. Such risks include, but are
not limited to, the ability to (i) generate revenues and sales of
our products and services at levels sufficient to cover our costs
and provide a return for investors, (ii) attract additional capital
in order to finance growth, (iii) successfully compete with other
comparable companies having financial, production and marketing
resources significantly greater than those of the Company, and (iv)
increasing costs associated with maintaining public company
reporting requirements."

"We believe that our capital resources are insufficient for ongoing
operations, with minimal current cash reserves, particularly given
the resources necessary to expand our multi-media entertainment
business. We will likely require considerable amounts of financing
to make any significant advancement in our business strategy. There
is presently no agreement in place that will guarantee financing
for our Company, and we cannot assure you that we will be able to
raise any additional funds, or that such funds will be available on
acceptable terms. Funds raised through future equity financing will
likely be substantially dilutive to current shareholders. Lack of
additional funds will materially affect our Company and our
business and may cause us to substantially curtail or even cease
operations. Consequently, you could incur a loss of your entire
investment in the Company."

A full-text copy of the Company's Form 10-K is available at:

                   https://tinyurl.com/y8hr22wa

                     About Marquie Group Inc.

The Marquie Group, Inc. -- www.themarquiegroup.com -- is an
emerging direct-to-consumer firm specializing in product
development and media, including a dynamic radio and digital
network.  The Company crafts and promotes top-tier health and
beauty solutions that enrich lives, showcased through engaging
radio content for its audience.

As of May 31, 2024, the Company had $6,247,137 in total assets,
$6,030,701 in total liabilities, and $216,436 in total
stockholders' equity.


MATIV HOLDINGS: S&P Rates New $400MM Senior Unsecured Notes 'B-'
----------------------------------------------------------------
S&P Global Ratings assigned its 'B-' issue-level rating and '5'
recovery rating to Mativ Holdings Inc.'s proposed $400 million
senior unsecured notes due October 2029. The '5' recovery rating
indicates its expectation for modest (10%-30%; rounded estimate:
10%) recovery for lenders in the event of a payment default. The
company plans to use the proceeds from these notes to fully repay
its existing $350 million senior unsecured notes, partially paydown
its existing $350 million term loan B ($161 million outstanding)
and pay associated transaction fees.

S&P said, "All of our other ratings on Mativ, including our 'B'
long-term issuer credit rating and 'B' issue-level rating and '3'
recovery rating on its term loan B, are unchanged despite the
slight increase in its S&P Global Ratings-adjusted leverage. Pro
forma for the transaction, we expect the company's S&P Global
Ratings-adjusted leverage will be in the high-6x range, which is
down from 9x as of the end of fiscal year 2023.

"We expect Mativ will continue with modest improvements in its
shipped volumes and earnings year over year, in the back half of
fiscal year 2024. We also expect the company's financial policies
will support a reduction in its debt leverage toward 6x, which is
more in line with our expectations for the current rating.
Nonetheless, given Mativ's elevated debt leverage and thin cushion
at the current rating, we believe it has limited room for an
underperformance relative to our base-case forecast."

ISSUE RATINGS--RECOVERY ANALYSIS

Key analytical factors

-- Mativ's capital structure comprises a $600 million revolving
credit facility (not rated), a $650 delayed-draw term loan (not
rated), a $200 million term loan A (not rated), a $350 million term
loan B, and $400 million of senior unsecured notes due October
2029. There is also a German construction finance liability that
S&P assumes has structurally senior claims against its foreign
enterprise value (EV).

-- S&P assigned its 'B-' issue-level rating and '5' recovery
rating to the $400 million senior unsecured notes due 2029. The '5'
recovery rating indicates its expectation for modest (10%-30%;
rounded estimate: 10%) recovery.

-- S&P's 'B' issue-level rating and '3' recovery rating on the
$350 million term loan B are unchanged.

-- S&P said, "Our simulated default scenario assumes a
hypothetical default in 2028 because of weak demand for the
company's products across its two segments and increased
competitive pressures. We believe Mativ would continue to be a
viable business and that lenders and noteholders would achieve
greater recoveries through a reorganization rather than a
liquidation."

-- S&P's recovery analysis assumes an EV of about $746 million
based on an estimated emergence EBITDA of about $149 million and a
5x multiple. This multiple is in line with the multiples it uses
for the company's similarly rated peers.

-- S&P's recovery analysis also assumes that, in a hypothetical
bankruptcy scenario, Mativ would have drawn about 85% of the
revolving facility's commitment at default.

Simulated default assumptions

-- Year of default: 2028
-- EBITDA at emergence: $149 million
-- Implied EV multiple: 5x
-- Receivables financing utilization: 35%

Simplified waterfall

-- Net estimated valuation (5% administrative costs): $708.9
million

-- Obligor/nonobligor valuation split: 55%/45%

-- Priority claim (receivables securitization): $62 million

-- Collateral value available to secured claims: $535.2 million

-- Estimated secured claims at default: $888.8 million

    --Recovery expectations: 50%-70% (rounded estimate: 65%)

-- Collateral value available to unsecured claims: $111.7 million

-- Estimated unsecured claims (including $353.6 million of secured
deficiency claims): $770.6 million

    --Recovery expectations: 10%-30% (rounded estimate: 10%)

Note: Debt amounts include six months of accrued interest that S&P
assumes will be owed at default. Collateral value includes asset
pledges from obligors (after priority claims) plus equity pledges
from nonobligors.



MATTEL INC: Egan-Jones Retains BB+ Senior Unsecured Ratings
-----------------------------------------------------------
Egan-Jones Ratings Company, on September 9, 2024, maintained its
'BB+' foreign currency and local currency senior unsecured ratings
on debt issued by Mattel, Inc. EJR also withdrew rating on
commercial paper issued by the Company.

Headquartered in El Segundo, California, Mattel, Inc. designs,
manufactures, and markets a broad variety of children's toy
products on a worldwide basis.


MATTHEWS INTERNATIONAL: S&P Affirms 'BB-' ICR, Outlook Negative
---------------------------------------------------------------
S&P Global Ratings affirmed its 'BB-' long-term issuer credit
rating on Pittsburgh-based Matthews International Corp. (MATW). The
outlook remains negative.

S&P assigned a 'B+' issue-level rating to the proposed second-lien
notes. The recovery rating is '5' (rounded recovery estimate of
15%).

The negative outlook reflects risk to S&P's base-case forecast,
particularly in 2025, due to difficult to predict end markets,
particularly in industrial technologies.

MATW is offering new second-lien notes due 2027 to repay its
existing $300 million senior unsecured notes due 2025.

The successful completion of the bond offering will mitigate the
near-term refinancing risk, and S&P continues to expect S&P Global
Ratings-adjusted debt to EBITDA

MATW's successful placement of the new notes removes near-term
refinancing risk, but the negative outlook reflects potential
operating underperformance due to recently missed expectations and
greater earnings volatility than expected. S&P said, "MATW recently
lowered guidance for EBITDA for 2024, the second downward revision
in as many quarters, and we now expect S&P Global Ratings-adjusted
debt to EBITDA of 5.3x for 2024. We expect lower costs, lower
restructuring expenses, and minor debt repayment in 2025 to result
in leverage improving to about 4.8x. The new notes also add $8
million to $10 million in annual interest expense due to the higher
coupon. The note only has a three-year maturity, so we view the
notes as a temporary solution to navigate a period of uncertainty
and subsequently tap an expected lower interest rate environment in
the next one to two years."

S&P said, "The recent unexpected volatility in earnings leads us to
believe there is heightened risk to our base case. The recent
earnings volatility is primarily due to weakness in warehouse
automation and energy storage. We think warehouse automation is
facing a decrease in demand due to slower growth of e-commerce and
higher interest rates, such that distributors are hesitant to
invest in warehouses. However, we think demand will ultimately
return to historical levels as both interest rates decline and
e-commerce growth settles following a boom during the pandemic and
subsequent deceleration. Our forecast reflects some recovery in
2025 but not a return to prior years until later.

"On the other hand, energy storage is subject to a single, large
customer that has delayed its delivery timelines. Although we
expect most of these orders to be fulfilled in 2024 and 2025, we
see uncertainty in future orders beyond that timeframe. This is due
to the development needed to commercially manufacture dry cell
batteries and the possible pull back in investment due to the
slowing growth of electric vehicle demand and the increase in
competition. Tesla's lawsuit is another possible impediment to
gaining new customers in energy storage, depending on the outcome.
Our base case is that MATW retains most of its intellectual
property in energy solutions and could gain significant revenue
from new customers in the 2026-2030 period.

"Our rating on MATW reflects our view that adjusted debt to EBITDA
will generally remain in the 4x-5x range and the business has a
stable core despite expected revenue declines through at least 2025
and elevated leverage in 2024. Our opinion of the business
continues to be shaped by the steady long-term demand for
memorialization products, upside potential in industrial
technologies, and cost management that is expected to keep adjusted
EBITDA (excluding unusually high one-time expenses expected in
2024) in the $205 million area despite forecasted revenue declines
in 2024 and 2025. This is a downward revision to our prior forecast
primarily due to lower sales in warehouse automation and
higher-than-expected one-time restructuring and acquisition-related
expenses.

"In 2024, we expect adjusted debt to EBITDA of about 5.3x,
declining to about 4.8x in 2025 and 2026 as the one-time expenses
decline and cost management efforts are reflected in full-year
results. We think MATW's cash flow will improve in the fourth
quarter as the company ships and collects on large orders in the
energy storage business and expect $10 million of free cash flow in
2024 and an overall approximately $40 million deficit after the
dividend and already executed share repurchases and acquisitions.
In 2025 and 2026, we expect adjusted free operating cash flow to
debt of approximately 6%-10% with fewer one-time items and greater
cost savings. In 2025 and 2026, we expect modest excess cash flow
to primarily support debt repayment (in the $0 million to $30
million range annually), although we forecast a small level of
acquisitions and share repurchases.

"We think memorialization remains a steady cash generator and the
industrial technologies segment provides long-term upside. We view
the volume declines in memorialization as temporary, as they
reflect a declining death rate following an elevated period during
the COVID-19 pandemic. We think the death rate will stabilize at a
more normalized rate in 2026 to 2027, and longer-term tailwinds
will return including the growing and aging population. We think
the shift from casketed deaths to cremation is a slight headwind to
revenue but think margins will increase with more demand for
profitable cremation products including urns and markers. We do not
think memorialization requires significant investment to remain
competitive because MATW has a national infrastructure and
established contractual relationships that create a solid barrier
to entry and some switching costs for funeral home customers. We
see long-term growth in the 1%-3% area for this segment.

"Supplementing the low-single-digit growth in memorialization, we
see growth upside from the energy storage business that provides
manufacturing equipment for dry cell electric car batteries, among
other potential applications. As mentioned above, the timing of the
uptake of this equipment is uncertain due to the technical
challenges of scaling up this new technology, bore by customers.
The slowdown in demand for electric cars also could slow investment
in dry cells, and we do not include upside from this segment in our
2025 and 2026 forecast. Instead, we expect relatively small orders
in this segment through 2026 as battery and electric car
manufacturers work through research and development, although it is
possible new large orders surface in this period.

"We believe that the cost, performance, and environmental upside to
dry cell batteries creates a long-term opportunity, and MATW is
still the most advanced in this niche. We think this long-term
upside, which could lead to high-single-digit revenue growth for
MATW overall for several years, currently relieves the pressure on
the company to make a large acquisition or investments elsewhere to
drive growth. If the potential of this segment deteriorates, for
example from technical difficulties or alternative advancements in
energy storage, we would likely revise our view of the strength of
MATW's overall business downward, given few other meaningful growth
opportunities.

"SGK, warehouse automation, and product identification provide
diversification to the overall business. Although the SGK segment
has consistently underperformed expectations, we still view it as a
source of diversification given its customer base of mostly large
consumer product companies and larger international footprint. We
think SGK's offerings are largely commoditized, and its large
customers have strong negotiating power. Therefore, we think
revenue for this business will slowly decline over time, despite
recent success raising prices. That said, the business is cyclical,
and revenue could grow, at least temporarily, if its customers
decide to return more marketing budget to packaging and in-store
displays, which have been less of a focus since the pandemic. We
think the company will continue to manage expenses in this business
to generally maintain its level of EBITDA.

"We expect stabilization in warehouse automation after revenue
declines in 2024, as long-term trends still support end-market
growth. This business is cyclical and reliant on capital investment
of its customers, which are sensitive to interest rates and
macroeconomic uncertainty.

"We expect slightly higher results from product identification in
2025 with the expected launch of a new product that could have peak
sales in the tens of millions of dollars with above-average margins
because it is an innovative product.

"The negative outlook reflects risk to our base case that S&P
Global Ratings-adjusted debt to EBITDA will decline below 5x in the
next approximately 12 months. We expect cash flow and credit
metrics to be depressed in 2024, primarily from operating weakness
in the industrial technologies segment and one-time expenses, and
improve and stabilize in 2025. Our base case includes declining
revenue through 2026 but continued long-term growth potential from
the energy storage business. It also includes the expectation for
adjusted debt to EBITDA in the high-4x area in 2025 and 2026.

"We could consider a lower rating if MATW underperforms our base
case for 2024 or 2025, leading us to expect adjusted debt to EBITDA
to be sustained at or above 5x. In this scenario, we could view the
overall business as riskier and less predictable.

"We could also consider a lower rating if the long-term potential
of the energy solutions business is impaired due to the lawsuit
with Tesla, insurmountable technical challenges, or low customer
interest.

"We could consider revising the outlook to stable if the company
meets or exceeds our base case, and we expect it to maintain
adjusted debt to EBITDA comfortably below 5x. In this scenario, the
energy storage business would still demonstrate significant
long-term opportunity."



MAWSON INFRASTRUCTURE: Announces Operational Update for August 2024
-------------------------------------------------------------------
Mawson Infrastructure Group Inc. announced its unaudited business
and operational update for August 2024.

Rahul Mewawalla, CEO and President said, "We are excited about
another month of significant progress, including delivering 166%
year-over-year revenue growth and 25% month-on-month revenue growth
in our digital colocation business, along with delivering 27%
month-on-month growth in our overall business revenue. We are
pleased with the recent expansion of our business into artificial
intelligence (AI) and high-performance computing (HPC) colocation
markets, and our recent announcement of our signing a 6-year AI
customer colocation agreement to enable the future acceleration of
AI and HPC. Our expansion into Ohio further enhances our footprint
in the PJM market, the largest wholesale competitive electric
market in North America, and amongst the most attractive markets in
our view for AI (artificial intelligence) and HPC (high-performance
computing). Moreover, we are extremely proud of our carbon-free and
sustainable energy approach, including nuclear energy. We expect AI
to drive a surge of demand for digital infrastructure platforms
over the next 5 years, and for increased compute capacity to be a
critical driver and a strategic imperative for the broader
technology industry moving forward."

Unaudited financial and operational highlights for August 2024:

     * Digital Colocation Monthly Business Revenue up 166% Y/Y and
up 25% M/M to $3.43 million
     * Overall Monthly Revenue up 27% M/M from July 2024 to about
$4.44 million
     * Energy Management Monthly Business Revenue of $0.79 million
and Self Mining Bitcoin Monthly Business Revenue of $0.22 million
     * Expanded into AI (artificial intelligence) and HPC
(high-performance computing) colocation markets
     * Recently executed an AI / HPC colocation agreement for 20 MW
to colocate AI customer NVIDIA GPUs, Expected to Generate
Cumulative Revenue Potential of $285 Million1
     * Signed separate non-binding LOI with the AI / HPC colocation
customer to potentially expand to 144 MW
     * Secured lease amendment on 24 MW facility in Ohio for an
extended total term of 9 years, including elective options, through
April 2033 and commenced construction on the 24 MW facility in
Ohio, and extended lease on 120 MW facility in Midland,
Pennsylvania expanding presence across Pennsylvania and Ohio, and
the PJM market which is North America's largest competitive and
deregulated wholesale power market
     * Mawson is inviting AI/HPC partners to discuss opportunities
to collaborate on the deployment of NVIDIA GPUs and other
high-performance and accelerated computing solutions

Company Presentation Update

Mawson has made available an updated Company Overview Presentation
about the company's strategic approach and its businesses at its
corporate website at https://www.mawsoninc.com

Conferences and Events Update

Mawson has planned for its CEO and President, Rahul Mewawalla to
join the following upcoming conferences and events. Please contact
IR@Mawsoninc.com for further information.

     * Token 2049 in September 2024 in Singapore
     * World Summit Artificial Intelligence (AI) in October 2024 in
Amsterdam, Netherlands
     * Bitcoin Europe in October 2024 in Amsterdam, Netherlands
     * Money 20/20 in October 2024 in Las Vegas, Nevada
     * Pacific Bitcoin in October 2024 in Los Angeles, California
     * Money 20/20 in October 2024 in Las Vegas, Nevada
     * Tech & AI Live in November 2024 in New York, NY

                           About Mawson

Headquartered in Midland, Pennsylvania, Mawson Infrastructure Group
Inc. is a digital infrastructure company. The Company has three
primary businesses -- digital currency mining, co-location and
related services, and energy markets. The Company develops and
operates digital infrastructure for digital currency, such as
bitcoin, mining activities on the Bitcoin blockchain network. The
Company also provides digital infrastructure services for its
co-location services customers that use computational machines to
mine bitcoin through its data centers and the Company charges for
the use of its digital infrastructure and related services. The
Company also has an energy markets program through which it can
receive net energy benefits in exchange for curtailing the power it
utilizes from the grid in response to instances of high electricity
demand. As of March 29, 2024, the Company operates two data center
facilities in Pennsylvania, USA.

Boston, Massachusetts-based Wolf & Company, P.C., the Company's
auditor since 2023, issued a "going concern" qualification in its
report dated March 29, 2024, citing that the Company has incurred
net losses since its inception, and had negative working capital
and will need additional funding to continue operations. This
raises substantial doubt about the Company's ability to continue as
a going concern.

For the year ended December 31, 2023, Mawson incurred a loss after
tax of $58.55 million. As of June 30, 2024, Mawson had $65,625,213
in total assets, $61,221,009 in total liabilities, and $4,404,204
in total stockholders' equity.


MEDICAL SOLUTIONS: Blackstone L & S Marks $1.2MM Loan at 26% off
----------------------------------------------------------------
Blackstone Long-Short Credit Income Fund has marked its $1,295,166
loan extended to Medical Solutions LLC to market at $960,761 or 74%
of the outstanding amount, according to the Blackstone L & S's Form
N-CSRS for the semi-annual period ended June 30, 2024, filed with
the Securities and Exchange Commission.

Blackstone L & S is a participant in a First Lien Term Loan B (3M
CME Term SOFR + 4.25%, 0.75% Floor) to Medical Solutions LLC. The
loan matures on May 25, 2028.

Blackstone L & S is a diversified, closed-end management investment
company. BGX was organized as a Delaware statutory trust on October
22, 2010. BGX was registered under the 1940 Act on October 26,
2010. BGX commenced operations on January 27, 2011. Prior to that,
BGX had no operations other than matters relating to its
organization and the sale and issuance of 5,236 common shares of
beneficial interest in BGX to the Adviser at a price of $19.10 per
share.

Blackstone L & S is led by Robert Zable Principal Executive
Officer, President and Chief Executive Officer; and Gregory Roppa
Principal Financial Officer, Treasurer and Chief Financial Officer.
The Fund can be reached through:

       Robert Zable
       Blackstone Long-Short Credit Income Fund
       345 Park Avenue, 31st Floor,
       New York, New York 10154
       Telephone: (877) 876-1121

            - and -
       
       Marisa Beeney
       Blackstone Alternative Credit Advisors LP
       345 Park Avenue, 31st Floor
       New York, New York 10154
       Telephone: (877) 876-1121

Medical Solutions L.L.C. operates as a travel nursing company. The
Company provides benefits such as personalized pay package, medical
and dental insurance, paid private housing, and loyalty programs,
as well as pet care, education and training, and friendly housing
services for travel nurses. Medical Solutions serves customers in
the United States.


MEXCALITO TACO-BAR: To Shut Down Biz, Has Final OK to Use Cash
--------------------------------------------------------------
The U.S. Bankruptcy Court for the District of Massachusetts,
Western Division, ruled that Mexcalito Taco-Bar Inc.'s use of cash
collateral is permitted on a final basis under the same terms and
conditions through September 26, 2024.

Mexcalito Taco-Bar Inc., had asked the Court to cancel the
continued hearing on the use of cash collateral scheduled for
September 19, and requested a brief extension of cash collateral
usage for seven days to ensure that final payroll checks for
employees can clear following the Debtor's business closure.

The Debtor filed for Chapter 11 bankruptcy under Sub-chapter V on
April 16, 2024, and initially sought emergency use of cash
collateral due to declining income. The Court granted interim
orders allowing this use until August 15, 2024, with hopes that
business would improve when local colleges resumed sessions.

Despite these efforts, the Debtor's financial situation has
worsened, leading to a significant drop in income and a depletion
of cash reserves. As a result, the Debtor has made the difficult
decision to shut down operations.

Although the need for cash collateral has diminished due to the
closure, the Debtor requested a seven-day extension to allow final
payroll checks issued on September 16, 2024, to clear, ensuring
employees receive their last payments.

The Debtor intends to file a Motion to Dismiss the bankruptcy case,
believing that a conversion to Chapter 7 would not benefit
unsecured creditors given the current asset and expense dynamics.
The Debtor respectfully asks the Court to cancel the upcoming
hearing and grant the short extension for cash collateral to
fulfill payroll obligations.

Counsel for the Debtor:

     Gary M. Weiner, Esq.
     Robert E. Girvan III, Esq.
     Weiner Law Firm, PC
     1441 Main Street, Suite 610
     Springfield, MA 01103
     Tel: (413) 732-6840
     Fax: (413) 785-5666
     Email: gweiner@weinerlegal.com
           
                    About Mexcalito Taco-Bar

Mexcalito Taco-Bar, Inc., operates a Mexican restaurant located at
271 Main Street, Northampton, MA known as Mexcalito Taco Bar, which
is open for lunch and dinner.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Mass. Case No. 24-30170) on April 16,
2024. In the petition signed by Antonio Marquez Diaz, president,
the Debtor disclosed up to $100,000 in assets and $500,000 in
liabilities.

Judge Elizabeth D. Katz oversees the case.

Robert E. Girvan III, Esq., at Weiner Law Firm, P.C., is the
Debtor's legal counsel.


MICHAEL'S INC: Seeks Court Permission to Use Cash Collateral
------------------------------------------------------------
Michael's Inc. asks the U.S. Bankruptcy Court for the Northern
District of Ohio for approval to use cash collateral during its
Chapter 11 bankruptcy proceedings. This cash is essential for the
company to maintain its business operations, including preserving
assets, paying employees, covering necessary expenses, and
purchasing inventory.

The Debtor tells that the court has jurisdiction over this motion
under 28 U.S.C. Sections 157 and 1334, which govern bankruptcy
proceedings. The case is considered a core proceeding, and venue is
proper in the Northern District of Ohio based on 28 U.S.C. Section
1408. The statutory provisions guiding this motion include Sections
105, 363, and 541 of the U.S. Bankruptcy Code.

The Debtor filed for Chapter 11 bankruptcy on September 13, 2024.
The Company operates a hotel and banquet center in Mentor, Ohio,
and currently employs seven individuals. As a Debtor-in-possession,
the Company is responsible for managing its assets and business
while undergoing reorganization under the provisions of the
Bankruptcy Code.

The Debtor seeks permission to use cash collateral to continue
operations, citing critical needs such as maintaining and
preserving assets, paying payroll and other business expenses,
purchasing goods and inventory, and supporting ongoing business
activities. The Debtor stresses that failure to access these funds
would result in significant harm to its ability to operate and
reorganize successfully.

The Debtor further emphasizes the urgency of the motion, noting
that delaying approval of cash collateral use could lead to
irreparable harm to its business. Without immediate access to
funds, the Company would be unable to meet basic business expenses,
potentially leading to shutdowns and further financial damage. The
Company argues that using the cash collateral is in the best
interest of all parties, as it will preserve the value of its
assets and business.

The motion requests that the Court approve the interim use of cash
collateral and schedule further hearings for continued
authorization. The Debtor has provided notice of the motion to the
Subchapter V Trustee and the 20 largest unsecured creditors.
Michael's Inc. believes that using the collateral will help the
business stabilize during the bankruptcy process and facilitate
either a successful reorganization or orderly liquidation of its
assets.

The firm can be reached at:

  Glenn E. Forbes, Esq.
  Forbes Law LLC  
  166 Main Street
  Painesville, OH 44077  
  Telephone: (440) 739-6211 ext 128  
  Toll-Free: (844) 6GEFLAW  
  Facsimile: (850) 988-7066  
  Email: gforbes@geflaw.net   

                About Michael's Inc.

Michael's Inc. is a hospitality company that operates a hotel and
banquet center in Mentor, Ohio. The Company provides event hosting
services, lodging, and related hospitality offerings. It has been
serving the local community for several years, though specific
details about its founding date were not provided in the
documents.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. N.D. Ohio, Case No. 24-13743) on September
13, 2024, with certain assets and liabilities not mentioned.

Judge Jessica E. Price Smith presides over the case.

Glenn E. Forbes, Esq. at Forbes Law LLC represents the Debtor as
legal counsel.


MISTY MOON: Case Summary & 20 Largest Unsecured Creditors
---------------------------------------------------------
Debtor: Misty Moon Transport 2 Inc.
        19 Pomerlau
        Saco, ME 04072

Business Description: The Debtor is a transportation and delivery
                      service provider.

Chapter 11 Petition Date: September 23, 2024

Court: United States Bankruptcy Court
       District of Maine

Case No.: 24-20197

Debtor's Counsel: J. Scott Logan, Esq.
                  LAW OFFICE OF J. SCOTT LOGAN, LLC
                  75 Pearl Street
                  Portland, ME 04101
                  Tel: 207-699-1314
                  Email: scott@southernmainebankruptcy.com

Total Assets: $1,533,128

Total Liabilities: $2,539,568

The petition was signed by Morgan Morang as president.

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

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/BRHOPTA/Misty_Moon_Transport_2_Inc__mebke-24-20197__0001.0.pdf?mcid=tGE4TAMA


MLN US HOLDCO: 91% Markdown for Blackstone L & S's $699,130 Loan
----------------------------------------------------------------
Blackstone Long-Short Credit Income Fund has marked its $699,130
loan extended to MLN US HoldCo LLC to market at $78,652 or 11% of
the outstanding amount, according to the Blackstone L & S's Form
N-CSRS for the semi-annual period ended June 30, 2024, filed with
the Securities and Exchange Commission.

Blackstone L & S is a participant in a First Lien Term Loan B (3M
CME Term SOFR + 4.50%) to MLN US HoldCo LLC. The loan matures on
November 30, 2025.

Blackstone L & S is a diversified, closed-end management investment
company. BGX was organized as a Delaware statutory trust on October
22, 2010. BGX was registered under the 1940 Act on October 26,
2010. BGX commenced operations on January 27, 2011. Prior to that,
BGX had no operations other than matters relating to its
organization and the sale and issuance of 5,236 common shares of
beneficial interest in BGX to the Adviser at a price of $19.10 per
share.

Blackstone L & S is led by Robert Zable Principal Executive
Officer, President and Chief Executive Officer; and Gregory Roppa
Principal Financial Officer, Treasurer and Chief Financial Officer.
The Fund can be reached through:

       Robert Zable
       Blackstone Long-Short Credit Income Fund
       345 Park Avenue, 31st Floor,  
       New York, New York 10154
       Telephone: (877) 876-1121

            - and -  
        
       Marisa Beeney  
       Blackstone Alternative Credit Advisors LP
       345 Park Avenue, 31st Floor
       New York, New York 10154
       Telephone: (877) 876-1121

MLN US Holdco LLC, dba Mitel, headquartered in Ottawa, Canada,
provides phone systems, collaboration applications (voice, video
calling, audio and web conferencing, instant messaging etc.) and
contact center solutions through on-site and cloud offerings. The
Company’s customer focus is on small and medium sized businesses.
Mitel is majority-owned by private equity firm Searchlight Capital
Partners.


MONTE JOHNSTON: Seeks Court Permission to Use Cash Collateral
-------------------------------------------------------------
Monte Johnston Building Contractor, LLC asks the U.S. Bankruptcy
Court for the Northern District of Texas for authority to use cash
collateral for essential business expenses, ensuring the company
can continue operations and facilitate its reorganization efforts
during Chapter 11 bankruptcy proceedings.

A UCC lien search revealed several secured positions, including
claims by the U.S. Small Business Administration and Loan Funder
LLC. The Debtor highlights that while some liens are on real
property, others cover accounts, receivables, and cash. The Debtor
has provided a budget outlining projected income and expenses for
the next 14 and 30 days, which it believes to be reasonable
estimates for continuing operations.

The Debtor requests permission to spend up to 110% of each budgeted
expense, as long as the total expenditure for cash collateral does
not exceed the monthly budget by more than 10%.

This Motion is categorized as a "First Day Motion," filed alongside
the Voluntary Petition in accordance with the Court's Standing
Order for Chapter 11 cases. The Debtor requests that the Court set
a hearing for this matter and ultimately grant the authority to use
cash collateral as outlined.

The Debtor is represented by:

  Robert C. Lane, Esq.
  THE LANE LAW FIRM
  1555 State St.
  Salem OR 97301
  Tel: (713) 595-8200
  Email: notifications@lanelaw.com

                About Monte Johnston Building

Monte Johnston Building Contractor, LLC specializes in residential
and commercial construction and remodeling. The company focuses on
delivering quality construction services, relying on cash flow from
ongoing projects to manage operational expenses, such as supplies,
payroll, and insurance.

Monte Johnston Building Contractor, LLC filed its voluntary
petition for relief under Chapter 11 of the Bankruptcy Code (Bankr.
N.D. Tex., Case No. 24-70274) with $429,251 in assets and
$1,176,029 in liabilities.

Judge: Hon. Scott W. Everett presides over the case.

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


MRSC CO ASPEN: Hires Allen Vellone Wolf Helfrich as Counsel
-----------------------------------------------------------
MRSC CO Aspen House, LLC seeks approval from the U.S. Bankruptcy
Court for the District of Colorado to hire Allen Vellone Wolf
Helfrich & Factor P.C. as counsel.

The firm will handle all matters concerning the administration of
the Estate, including preparation of the bankruptcy statements and
schedules, a plan of reorganization and disclosure statement, as
well as all contested and litigation matters that arise in this
case.

The firm will be paid at these hourly rates:

     Jeffrey Weinman       $625
     Bailey Pompea         $395
     Paralegals            $120 to $2235

Allen Vellone does not hold or represent any interest adverse to
and is not a creditor of the Debtor or the Bankruptcy Estate and is
deemed a "disinterested person" as defined in section 101(14),
according to court filings.

The firm can be reached through:

     Jeffrey A. Weinman, Esq.
     Bailey C. Pompea, Esq.
     Allen Vellone Wolf Helfrich & Factor P.C.
     1600 Stout Street, Suite 1900
     Denver, CO 80202
     Phone: (303) 534-4499
     Email: JWeinman@allen-vellone.com
            BPompea@allen-vellone.com

           About MRSC CO Aspen House, LLC

MRSC CO Aspen House offers assisted living and memory care
services.

MRSC CO Aspen House, LLC filed its voluntary petition for relief
under Chapter 11 of the Bankruptcy Code (Bankr. D. Colo. Case No.
24-15323) on September 10, 2024, listing $10 million to $50 million
in assets and $1 million to $10 million in liabilities. The
petition was signed by Kenneth Mannina, Athan Antonopoulos, and
Richard E. Scott a co-managers.

Judge Joseph G Rosania Jr presides over the case.

Jeffrey A. Weinman, Esq. at Allen Vellone Wolf Helfrich & Factor
P.C. represents the Debtor as counsel.


NAKED JUICE: $1.82BB Bank Debt Trades at 20% Discount
-----------------------------------------------------
Participations in a syndicated loan under which Naked Juice LLC is
a borrower were trading in the secondary market around 80.4
cents-on-the-dollar during the week ended Friday, Sept. 20, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $1.82 billion Term loan facility is scheduled to mature on
January 24, 2029. The amount is fully drawn and outstanding.

Naked Juice LLC is the entity resulting from a spin-off from
PepsiCo, with PAI Partners owning 61% and Pepsi retaining a 39%
stake. Naked Juice, LLC owns the Tropicana, Naked Juice, KeVita and
other select juice brands.


NAKED JUICE: $450MM Bank Debt Trades at 38% Discount
----------------------------------------------------
Participations in a syndicated loan under which Naked Juice LLC is
a borrower were trading in the secondary market around 61.9
cents-on-the-dollar during the week ended Friday, Sept. 20, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $450 million Term loan facility is scheduled to mature on
January 24, 2030. The amount is fully drawn and outstanding.

Naked Juice LLC is the entity resulting from a spin-off from
PepsiCo, with PAI Partners owning 61% and Pepsi retaining a 39%
stake. Naked Juice, LLC owns the Tropicana, Naked Juice, KeVita and
other select juice brands.


NATURALSHRIMP INC: Court Appoints Amplio Turnaround as Receiver
---------------------------------------------------------------
NaturalShrimp Incorporated reported in a Form 8-K filed with the
Securities and Exchange Commission that an order was entered ex
parte by the District Court of Salt Lake County, Utah, on Sept. 9,
2024 granting the relief requested by Streeterville Capital, LLC
and Bucktown Capital, LLC (collectively, "Streeterville").  The
Court duly appointed Amplio Turnaround and Restructuring, LLC as
the Receiver.  The Court's Order further scheduled a hearing to be
held on Sept. 17, 2024, on a preliminary injunction to address
issues raised in the Motion.  NaturalShrimp has secured counsel to
represent it in the litigation.

On Sept. 4, 2024, Streeterville filed a Verified Emergency Motion
for Appointment of Receiver under Civil Case No. 240907138, in the
District Court against NaturalShrimp.  The Motion alleges, among
other things, that NaturalShrimp has defaulted under the terms of
its loan agreements with Streeterville.  The Motion sought the
appointment of a Receiver to immediately take control of
NaturalShrimp's assets to preserve same.

                           About NaturalShrimp

Headquartered in Dallas, Texas, NaturalShrimp, Inc. --
http://www.naturalshrimp.com-- is an aquaculture technology
company that has developed proprietary, patented platform
technologies to allow for the production of aquatic species in an
ecologically-controlled, high-density, low-cost environment, and in
fully contained and independent production facilities without the
use of antibiotics or toxic chemicals.  NaturalShrimp owns and
operates indoor recirculating Pacific White shrimp production
facilities in Texas and Iowa using these technologies.

Dallas, Texas-based Turner, Stone & Company, L.L.P., the Company's
auditor since 2015, issued a "going concern" qualification in its
report dated July 17, 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.



NEWELL BRANDS: Egan-Jones Retains B+ Senior Unsecured Ratings
-------------------------------------------------------------
Egan-Jones Ratings Company, on September 4, 2024, maintained its
'B+' foreign currency and local currency senior unsecured ratings
on debt issued by Newell Brands, Inc. EJR also withdrew rating on
commercial paper issued by the Company.

Headquartered in Atlanta, Georgia, Newell Brands, Inc. retails
consumer products.


NEWPARK RESOURCES: Egan-Jones Hikes Senior Unsecured Ratings to B
-----------------------------------------------------------------
Egan-Jones Ratings Company, on September 16, 2024, upgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Newpark Resources, Inc. to B from B-. EJR also
withdrew rating on commercial paper issued by the Company.

Headquartered in The Woodlands, Texas, Newpark Resources, Inc.
provides environmental services to the oil and gas exploration and
production industry, primarily in the Gulf Coast market.


NEXTTRIP INC: Receives Noncompliance Notice From Nasdaq
-------------------------------------------------------
NextTrip, Inc., disclosed in a Form 8-K filed with the Securities
and Exchange Commission that on Sept. 18, 2024, the Company
received a notification letter from the Nasdaq Listing
Qualifications Staff of The Nasdaq Stock Market LLC notifying the
Company that its amount of stockholders' equity has fallen below
the $2,500,000 required minimum for continued listing set forth in
Nasdaq Listing Rule 5550(b)(1).  The Notice also noted that the
Company does not meet the alternatives of market value of listed
securities or net income from continuing operations, and therefore,
the Company no longer complies with Nasdaq's Listing Rules.

Under Nasdaq Listing Rules, the Company has until Nov. 4, 2024 to
provide Nasdaq with a specific plan to achieve and sustain
compliance.  If Nasdaq accepts the Company's plan to regain
compliance, Nasdaq may grant an extension of up to 180 calendar
days from the date of the Notice to evidence compliance.  If Nasdaq
does not accept the Company's plan to regain compliance, the
Company will have the opportunity to appeal the decision to a
Nasdaq Hearings Panel.  A hearing request will stay the suspension
and delisting of the Company's securities pending the Nasdaq
Hearings Panel's decision.

The Notice has no immediate effect on the listing of the Company's
common stock on the Nasdaq Capital Market, and, therefore, the
Company's listing remains fully effective.

The Company is evaluating various courses of action to achieve
compliance with Nasdaq Listing Rule 5550(b)(1).  There can be no
assurance that the Company will regain compliance with Nasdaq
Listing Rule 5550(b)(1) or that the Company will be able meet the
continued listing requirements during any compliance period that
may be granted by Nasdaq.

          Regains Compliance With Periodic Filing Requirement

On Sept. 18, 2024, the Company also received a letter from the
Staff of Nasdaq indicating that the Staff has determined that the
Company has regained compliance with the periodic filing
requirements set forth in Nasdaq Listing Rule 5250(c)(1) because
the Company filed its Annual Report on Form 10-K for the fiscal
year ended Feb. 29, 2024 and the Quarterly Report on Form 10-Q for
the quarter ended May 31, 2024.

Accordingly, the Company has regained full compliance with the
periodic filing requirement deficiency, which the Company disclosed
in those Current Reports on Form 8-K filed with the Securities and
Exchange Commission on June 21, 2024 and July 19, 2024, and Nasdaq
has informed the Company in writing that the matter is now closed.

                         About NextTrip Inc.

NextTrip (formerly known as Sigma Additive Solutions, Inc. --
https://investors.nexttrip.com -- is an innovative technology
company that is building next generation solutions to power the
travel industry.  NextTrip, through its subsidiaries, provides
travel technology solutions with sales originating in the United
States, with a primary emphasis on accommodations, hotels, flights,
wellness, and all-inclusive travel packages. Its proprietary
booking engine, branded as NXT2.0, provides travel distributors
access to a sizeable inventory. NextTrip's NXT2.0 booking
technology was built upon a platform acquired in June 2022, which
previously powered the Bookit.com business, a well-established
online leisure travel agent generating over $400 million in annual
sales as recently as 2019 (pre-pandemic).

Salt Lake City, Utah-based Haynie & Company, the Company's auditor
since 2024, issued a "going concern" qualification in its report
dated Sept. 4, 2024, citing that the Company has suffered recurring
losses from operations and has a negative working capital that
raise substantial doubt about its ability to continue as a going
concern.


NGUYEN RAINBOW: Amends Plan to Include Houston RS & SBA Claims Pay
------------------------------------------------------------------
Nguyen Rainbow Inc. and Giao Thuy Nguyen submitted a Joint Amended
Plan of Reorganization dated August 20, 2024.

On August 8, 2024, the Debtors filed the Avoidance Action to avoid
an abstract of judgment that was filed on February 12, 2024.

Class 1 shall consist of Allowed Secured Claims held by Ally Bank,
Comerica Bank, N.A., JP Morgan Chase Bank N.A., and Pennymac Loan
Services. Holders of Claims in Class 1 shall retain their liens and
full satisfaction, commencing the first day of the calendar month
following the Effective Day, the Debtors shall pay holders of
Claims in Class 1 sixty consecutive monthly payments in Cash.

The secured Class 1 claim of PennyMac Loan Services, LLC,
represented by a proof of claim filed in Case # 24-31591 in the
amount of $135,446.57, with pre-petition arrearages of $478.85, and
a monthly installment payment of $773.97, listed as claim # 13 in
the Court's Proof of Claim registry (hereinafter the "POC"). The
Class 1 secured claim of PennyMac is secured by a lien on the real
estate and improvements located at 9507 Eaglewood Spring Dr.,
Houston, Texas 77083 (hereinafter the "Collateral"). This Claim is
impaired and shall be treated as follows:

     * Post-Petition Monthly Mortgage Payments. Debtor shall resume
making postpetition monthly installment payments to PennyMac, with
the first such monthly payment of $773.97, which is principal and
interest only, with the first post-petition payment due May 1,
2024, and a like payment due on the1sth day of each succeeding
month until maturity of the Note on September 1, 2049. The monthly
mortgage payment is subject to change pursuant to the terms of the
Deed of Trust securing this loan in the event of a change in
post-petition escrow status.

     * Pre-Petition Arrears: Debtor shall pay PennyMac the pre
petition arrears listed in the POC in the amount of $478.85 in 60
equal monthly installments of $7.98 each, with the first such
payment due on the 1st calendar day of the month following the
Effective Date of the Plan, with a like payment due on the same
calendar month of each succeeding month thereafter until paid in
full.

Class 2 shall consist of Allowed Secured Claims that are Ad Valorem
Claims held by Houston Community College System, City of Houston,
Harris County, Alief Independent School District, andHouston ISD.
In full satisfaction, Holders of ad valorem Allowed Secured Claims
in Class 2 shall receive monthly Pro Rata Cash payments for a term
of 60 months commencing the first calendar date following 30 days
from the Effective Date3 with payments calculated on a 5-year
amortization of the Claims from the Petition Date, plus
post-petition interest, charges, and attorneys' fees4 , and with
interest bearing on the respective Claims per applicable statutory
non-bankruptcy law and/or the underlying contractual agreement,
whichever is applicable. The Ad Valorem Claimants shall retain all
liens they currently hold, whether for pre-petition tax years or
for the current tax year, on any property of the Debtor until they
receive payment in full of all taxes, and interest owed to them
under the provisions of this Plan, and their lien position shall
not be diminished.

Class 3 shall consist of the disputed Secured Claim of Houston RS,
Inc.

     * Treatment by Nguyen. Pending a determination in the
Avoidance Action, Nguyen shall deposit monthly payments of
$2,418.68 to the Subchapter V Trustee to hold in trust for a period
of 60 months with payments to commence the first calendar date of
the month following 30 days from the Effective Date. To the extent
that the Bankruptcy Court finds the Abstract of Judgment is valid
and not voidable, the Subchapter V Trustee shall disburse payments
received under this paragraph to Houston RS within 30 days upon
entry of such order and Nguyen shall continue payments until all 60
monthly payments are completed with the Subchapter V Trustee
disbursing monthly payments received from Nguyen to Houston RS
within 20 business days from receipt of payments from Nguyen.

     * Treatment by Nguyen Rainbow. Houston RS, Inc. shall receive
payment under Paragraph 5.1.4.

Class 4 shall consist of Allowed General Unsecured Claims and the
Deficiency Claim Houston RS Inc. In full satisfaction, holders of
claims in Class 4 shall receive monthly Pro Rata Cash payments of
the Debtors' Disposable Income for a period of 60 months as
provided in the attached Projections of both Nguyen Rainbow and
Nguyen. The Debtors will pay Holders of General Unsecured Claims 60
monthly payments in Cash as provided in the attached Projections.

The U.S. Small Business Administration shall retain its liens and
shall receive payment in accordance with the underlying loan and
security documents with all rights and remedies provided under the
underlying loan and security documents remaining unaltered and with
full force and effect.

The payments contemplated in this Plan shall be funded from income
generated from continued operations of the Debtors.

A full-text copy of the Joint Amended Plan of Reorganization dated
August 20, 2024 is available at https://urlcurt.com/u?l=qbLmEP from
PacerMonitor.com at no charge.

Attorneys for the Debtors:
     
     Susan Tran Adams, Esq.
     Brendon Singh, Esq.
     Tran Singh LLP
     2502 La Branch Street
     Houston, TX 77004
     Telephone: (832) 975-7300
     Facsimile: (832) 975-7301
     Email: stran@ts-llp.com

                      About Nguyen Rainbow

Nguyen Rainbow Inc. operates a restaurant equipment and supply
retail store in the Westchase district of Houston, Texas.

The Debtor filed a petition under Chapter 11, Subchapter V of the
Bankruptcy Code (Bankr. S.D. Texas Case No. 24-31591) on April 8,
2024, with up to $10 million in both assets and liabilities. Giao
T. Nguyen, president, signed the petition.

Judge Eduardo V. Rodriguez oversees the case.

Susan Tran Adams, Esq., at Tran Singh, LLP, is the Debtor's legal
counsel.


NORTHPOINT DEVELOPMENT: Hits Chapter 11 Bankruptcy Protection
-------------------------------------------------------------
Northpoint Development Holdings LLC filed Chapter 11 protection in
the Northern District of Illinois. According to court documents,
the Debtor reports $5,176,241 in debt owed to 1 and 49 creditors.
The petition states funds will be available to unsecured
creditors.

A meeting of creditors under 11 U.S.C. Section 341(a) is slated for
October 10, 2024 at 1:30 p.m. via Microsoft Teams.

              About Northpoint Development Holdings

Northpoint Development Holdings 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 real property located at 1800 North
Bloomington Street, Streator, Illinois 61364 valued at $6.8
million.

Northpoint Development Holdings LLC sought relief under Chapter 11
of the U.S. Bankruptcy Code (Bankr. N.D. Ill. Case No. 24-13265) on
September 9, 2024. In the petition filed by  Keith Weinstein,
manager of Greystone Develpment Holdings, LLC, the Debtor reports
total assets of $6,800,000 and total liabilities of $5,176,241.

The Honorable Bankruptcy Judge Deborah L. Thorne oversees the
case.

The Debtor is represented by:

     Gregory K. Stern, Esq.
     GREGORY K. STERN, P.C.
     53 West Jackson Boulevard
     Suite 1442
     Chicago, IL 60604
     Tel: (312) 427-1558
     Fax: (312) 427-1289
     Email: greg@gregstern.com


NORTHPOINT DEVELOPMENT: Seeks Court Approval to Use Cash Collateral
-------------------------------------------------------------------
Northpoint Development Holdings, LLC asks the U.S. Bankruptcy Court
for the Northern District of Illinois Eastern Division for
authority to use cash collateral during its Chapter 11 bankruptcy
proceedings. This funding is essential for the specifically rents
and other proceeds from a commercial property to maintain
operations during the process.

The Debtor owns a commercial property at 1800 North Bloomington
Street, Streator, Illinois, which serves as collateral for multiple
loans from The First National Bank of Ottawa. The total amount owed
under these loans is approximately $4.37 million, while the
property is valued at around $6.8 million. This substantial equity
is a crucial point in the Debtor's motion to access cash
collateral.

The Debtor argues that without the immediate use of cash
collateral, it will face irreparable harm and be unable to fund
necessary operations. The motion emphasizes that the Debtor cannot
secure additional financing from other sources, either secured or
unsecured, thus making the use of existing cash collateral
essential for continuing its business and formulating a
reorganization plan.

To protect the interests of The First National Bank of Ottawa, the
Debtor proposes granting the bank valid and perfected replacement
liens on its real property and collateral, maintaining their
pre-petition priority. Additionally, the Debtor will keep adequate
property insurance, listing the bank as a lienholder, to further
safeguard its interests.

A Court hearing is set for October 30.

The Debtor is represented by:

  Gregory K. Stern, Esq.
  GREGORY K. STERN, P.C.
  53 West Jackson Boulevard
  Suite 1442
  Chicago, IL 60604
  Tel: (312) 427-1558
  Fax: (312) 427-1289
  Email: greg@gregstern.com

                About Northpoint Development

Northpoint Development Holdings, 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 real property located at 1800 North
Bloomington Street, Streator, Illinois valued at $6.8 million.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. N.D. Ill., Case No. 24-13265) on September
9, 2024, with $6,800,000 in assets and $5,176,241 in liabilities.
Keithn Weinstein, manager of Greystone Develpment Holdings, signed
the petition.

Judge Hon. Deborah L. Thorne presides over the case.

Gregory k. Stern, Esq. of Gregory k. Stern, P.C. represents the
Debtor as legal counsel.


NUVO GROUP: Hires Intrepid Investment as Investment Banker
----------------------------------------------------------
Nuvo Group USA, Inc. and its affiliates seek approval from the U.S.
Bankruptcy Court for the District of Delaware to hire Intrepid
Investment Bankers LLC as investment banker.

The firm will provide these services:

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

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

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

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

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

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

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

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

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

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

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

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

The firm will be paid as follows:

     a. Initial Restructuring Fee.

         i. The Debtors will pay Intrepid an earned upon receipt
and nonrefundable initial restructuring fee (the "Initial
Restructuring Fee") payable upon the execution of the Engagement
Letter and entry of the related retention order, subject to the
provisions of the retention application, equal to $75,000;

     b. Monthly Fees.
         
         i. The Debtors will pay Intrepid a non-refundable cash fee
of $75,000 per month (each, a "Monthly Fee"), which shall be
payable upon each monthly anniversary of the date of the fully
executed Engagement Agreement.

      c. Financing Fee(s).

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

             (A) 2.5 percent for bank debt or first lien secured
debt or DIP (collectively "Senior Debt");

             (B) 4 percent for debt junior to Senior Debt and is
not an EquityLinked Security (as defined below);

             (C) 6 percent for equity or equity-linked securities
(including but not limited to, preferred securities, securities
with warrants, and convertible notes) ("Equity-Linked
Securities");

     d. There shall be no Financing Fee for any Financing raised
and available from Nuvo Investors DIP LLC.

     e. Restructuring Fee(s).

         i. The Debtors will pay Intrepid a restructuring fee equal
to $1,250,000 payable upon the consummation of a Restructuring (a
"Restructuring Fee");

     f. Sale Transaction Fee(s).

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

            (A) $1,250,000 plus

            (B) 5 percent of the Aggregate Consideration greater
than $30,000,000.

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

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

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

     j. For the avoidance of doubt, the Initial Restructuring Fee
and Monthly Fees, shall not be credited against any Financing Fee,
Restructuring Fee or Sale Fee as defined in the Engagement Letter.


     k. Expense Reimbursement. In addition to any other
compensation payable to Intrepid under this Agreement, the Company
shall reimburse Intrepid for all reasonable and documented (as
requested), out-of-pocket expenses incurred by Intrepid in
connection with the performance of this Agreement, irrespective of
whether a Transaction is completed. Such expenses may include,
without limitation, costs relating to printing, delivery, database
charges, out-of-town travel (economy class or business class in the
case of Managing Directors on flights longer than four hours),
direct out-of-pocket expenses and required advice from counsel
(reasonably necessary in connection with its engagement hereunder
and shall in no circumstances exceed $50,000 in aggregate fees and
expenses of such counsel during the course of the engagement). All
reimbursements pursuant to this paragraph shall be made within 10
business days of being invoiced by Intrepid. Intrepid shall seek
the prior written approval of the Company to incur expenses which
in the aggregate exceed $10,000.

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

The firm can be reached at:

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

            About Nuvo Group USA

Nuvo Group USA, Inc. provides clinicians and expectant mothers with
access to medically-necessary remote pregnancy monitoring. It is
based in Princeton, N.J.

Nuvo Group USA filed Chapter 11 petition (Bankr. D. Del. Lead Case
No. 24-11880) on August 22, 2024, with $3.5 million in assets and
$39.4 million in debt.

Judge Mary F. Walrath oversees the case.

The Debtor is represented by Derek C. Abbott, Esq., at Morris,
Nichols, Arsht & Tunnell.


NUVO GROUP: Hires James S. Feltman of Teneo Capital as CRO
----------------------------------------------------------
Nuvo Group USA, Inc. and its affiliates seek approval from the U.S.
Bankruptcy Court for the District of Delaware to hire Teneo Capital
LLC and designate James S. Feltman as chief restructuring officer.

The firm will render these services:

     a. review and analyze the Debtors' business, operations,
assets, financial condition, business, plan, strategy, and
operating forecasts;

     b. assist the Company and its professionals in their
preparation of bankruptcy filings (e.g., schedules of assets and
liabilities, the statement of financial affairs, and the monthly
operating reports as required by the Office of the United States
Trustee;

     c. produce a 13-week cash budget and operating projection;

     d. attend meetings with the Company, its professionals, and
other stakeholders, as required, and participate in court
hearings;

     e. assist in negotiations with, and responding to inquiries
from, various stakeholders, including creditors and other parties,
as necessary;

     f. provide expert testimony in support of a bankruptcy
petition, a plan of reorganization, or sale transaction under
section 363 of the Bankruptcy Code, as necessary and appropriate;

     g. analyze any merger, divestiture, joint venture, or
investment transaction, including the proposed structure and form
thereof; and

     h. assist the Company in developing, evaluating, structuring,
and negotiating the terms and conditions of a restructuring, plan
of reorganization, or sale transaction, including a liquidation
analysis and estimation of creditor recoveries.

The CRO, specifically, will render these services:

     a. oversee and direct the Company's activities relevant to the
Chapter 11 case, including being designated as an authorized
signatory for the Company to execute all Chapter 11 related
documents and agreements on behalf of the Company; and

     b. manage the working group of professionals who are assisting
the Company in the reorganization process to improve coordination
of their effort and work product to be consistent with the
Company's overall restructuring goals.

The firm will be paid as follows:

      a. A retainer of $20,000 was provided prior to Teneo
providing Services;

      b. Hourly fees of professionals in connection with services
provided:

         Managing Directors/Senior Advisors       $800 to $1,300
         Directors/ Vice Presidents/Consultants   $500 to $800
         Associates and Analysts                  $350 to $500
         Administrative Staff                     $200 to $300

James Feltman, a senior managing director at Teneo, disclosed in a
court filing that the firm is a "disinterested person" within the
meaning of Section 101(14) of the Bankruptcy Code.

Teneo can be reached at:

     James S. Feltman
     Teneo Capital, LLC
     280 Park Ave, 4th Floor
     New York, NY 10017
     Tel: (212) 886 1600
     Email: James.feltman@teneo.com
         
            About Nuvo Group USA

Nuvo Group USA, Inc. provides clinicians and expectant mothers with
access to medically-necessary remote pregnancy monitoring. It is
based in Princeton, N.J.

Nuvo Group USA filed Chapter 11 petition (Bankr. D. Del. Lead Case
No. 24-11880) on August 22, 2024, with $3.5 million in assets and
$39.4 million in debt.

Judge Mary F. Walrath oversees the case.

The Debtor is represented by Derek C. Abbott, Esq., at Morris,
Nichols, Arsht & Tunnell.


NUVO GROUP: Seeks to Hire Epiq Corporate as Administrative Advisor
------------------------------------------------------------------
Nuvo Group USA, Inc. and its affiliates seek approval from the U.S.
Bankruptcy Court for the District of Delaware to hire Epiq
Corporate Restructuring, LLC as administrative advisor.

The firm will render these services:

     a. assist with, among other things, solicitation, balloting,
tabulation, and calculation of votes, as well as prepare any
appropriate reports, as required in furtherance of confirmation of
plan(s) of reorganization, and in connection with such services,
process requests for documents from parties in interest;

     b. generate an official ballot certification and testify, if
necessary, in support of the ballot tabulation results;

     c. assist with the preparation of the Debtors' schedules of
assets and liabilities and statements of financial affairs and
gather data in conjunction therewith;

     d. provide a confidential data room, if requested;

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

     f. provide such other processing, solicitation, balloting and
other administrative services described in the Services Agreement,
but not included in the Section 156(c) Application, as may be
requested from time to time by the Debtors, this Court or the
Office of the Clerk of the Bankruptcy Court.

Before the petition date, the Debtor provided the firm a retainer
in the amount of $10,000.

The firm will be paid at these hourly rates:

     Clerical/Administrative Support           WAIVED
     IT/Programming                             $65 - $85
     Case Managers                              $85 - 165
     Project Managers/Consultants/ Directors   $170 - $190
     Solicitation Consultant                   $190
     Executive Vice President, Solicitation    $190
     Executives                               No Charge

In addition, Epiq will seek reimbursement for expenses incurred.

Brian Hunt, a consulting director at Epiq Corporate Restructuring,
disclosed in a court filing that the firm is a "disinterested
person" within the meaning of Section 101(14) of the Bankruptcy
Code.

The firm can be reached through:

     Brian Hunt
     Epiq Corporate Restructuring, LLC
     777 Third Avenue, 12th Floor
     New York, NY 10017
     Tel: (646) 282-2532
     Email: bhunt@epiqglobal.com

           About Nuvo Group USA

Nuvo Group USA, Inc. provides clinicians and expectant mothers with
access to medically-necessary remote pregnancy monitoring. It is
based in Princeton, N.J.

Nuvo Group USA filed Chapter 11 petition (Bankr. D. Del. Lead Case
No. 24-11880) on August 22, 2024, with $3.5 million in assets and
$39.4 million in debt.

Judge Mary F. Walrath oversees the case.

The Debtor is represented by Derek C. Abbott, Esq., at Morris,
Nichols, Arsht & Tunnell.


NUVO GROUP: Seeks to Hire Hughes Hubbard & Reed as Attorney
-----------------------------------------------------------
Nuvo Group USA, Inc. and its affiliates seek approval from the U.S.
Bankruptcy Court for the District of Delaware to hire Hughes
Hubbard & Reed LLP as attorneys.

The firm's services include:

     a. advising the Debtors in connection with a restructuring of
the Debtors' financial obligations, including negotiations with the
Debtors' creditors and other stakeholders, and other legal services
related to a restructuring of the Debtors' financial obligations;

     b. advising the Debtors with respect to their rights, powers,
and duties as debtors-in-possession in the operation of their
business and the management of their properties;

     c. advising and consulting on the conduct of these cases,
including the legal and administrative requirements of operating in
chapter 11;

     d. advising the Debtors and taking all necessary or
appropriate actions at the Debtors' direction with respect to
protecting and preserving the Debtors' estates, including defense
of any actions commenced against the Debtors, resolution of
disputes in which the Debtors are involved, objecting to claims
asserted against the Debtors, attending meetings, and negotiating
with parties in interest, including governmental authorities, as
necessary;

     e. providing advice, representation, and preparation of
necessary documentation and pleadings and taking all necessary or
appropriate actions in connection with statutory bankruptcy issues,
strategic transactions, asset sale transactions, real estate,
intellectual property, employee benefits, business and commercial
litigation, regulatory, corporate and tax matters, and prosecution
and settlement of
claims both against and by the Debtors;

     f. advising the Debtors in connection with a possible sale of
all or substantially all or a subset of the Debtors' assets in
chapter 11 and similar or related transactions;

     g. drafting all necessary or appropriate pleadings necessary
or otherwise beneficial to the administration of the Debtors'
estates;

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

     i. advising the Debtors concerning assumptions, assignments,
and rejections of executory contracts and unexpired leases;

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

     k. advising the Debtors regarding tax matters;

     l. taking all necessary or appropriate actions as may be
required in connection with the administration of the Debtors'
estates, including with respect to a chapter 11 plan and related
disclosure statement; and

     m. performing all other legal services in connection with
these Chapter 11 Cases as may be requested by the Debtors,
including, without limitation, any general corporate legal
services.


The firm will be paid at these rates:

     Partners/Senior Counsels    $1,250 to $1,895 per hour
     Associates                  $715 to $1,175 per hour
     Counsel                     $1,825 per hour
     Legal Assistants            $395 per hour

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

As of the Petition Date, the firm held an advance payment retainer
of $500.

Kathryn A. Coleman, Esq., a partner at Hughes Hubbard & Reed 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:

     Kathryn A. Coleman, Esq.
     HUGHES HUBBARD & REED LLP
     One Battery Park Plaza
     New York, NY 10004-1482
     Telephone: (212) 837-6000
     Facsimile: (212) 422-4726
     Email: katie.coleman@hugheshubbard.com

           About Nuvo Group USA

Nuvo Group USA, Inc. provides clinicians and expectant mothers with
access to medically-necessary remote pregnancy monitoring. It is
based in Princeton, N.J.

Nuvo Group USA filed Chapter 11 petition (Bankr. D. Del. Lead Case
No. 24-11880) on August 22, 2024, with $3.5 million in assets and
$39.4 million in debt.

Judge Mary F. Walrath oversees the case.

The Debtor is represented by Derek C. Abbott, Esq., at Morris,
Nichols, Arsht & Tunnell.


NUVO GROUP: Taps Meitar as Israeli Special Corporate Counsel
------------------------------------------------------------
Nuvo Group USA, Inc. and its affiliates seek approval from the U.S.
Bankruptcy Court for the District of Delaware to hire Meitar Law
Offices as Israeli special corporate counsel.

Meitar will represent the Debtors with respect to ongoing corporate
and transactional related work in Israel, including without
limitation, matters related to corporate governance, procedures and
other relevant aspects related to Debtors' affairs that are
governed under Israeli law.

Meitar's current hourly rates are;

     Partners of the Firm         $450 to $710
     Associates                   $210 to $360
     Paralegals, Assistants       $165

As disclosed in the court filings, Meitar does not represent or
hold an interest adverse with respect to
the matters on which Meitar is to be employed.

The firm can be reached through:

     Pinni Yaniv, Esq.
     Meitar Law Offices
     16 Abba Hillel Silver Rd.
     Ramat Gan 5250608, Israel
     Tel: 972 3 610-3622
     Fax: 972 3 610-3993
     Email: pinniy@meitar.com

         About Nuvo Group USA

Nuvo Group USA, Inc. provides clinicians and expectant mothers with
access to medically-necessary remote pregnancy monitoring. It is
based in Princeton, N.J.

Nuvo Group USA filed Chapter 11 petition (Bankr. D. Del. Lead Case
No. 24-11880) on August 22, 2024, with $3.5 million in assets and
$39.4 million in debt.

Judge Mary F. Walrath oversees the case.

The Debtor is represented by Derek C. Abbott, Esq., at Morris,
Nichols, Arsht & Tunnell.


NUVO GROUP: Taps Morris Nichols as Delaware Bankruptcy Co-Counsel
-----------------------------------------------------------------
Nuvo Group USA, Inc. and its affiliates seek approval from the U.S.
Bankruptcy Court for the District of Delaware to hire Morris,
Nichols, Arsht & Tunnell LLP as Delaware bankruptcy co-counsel.

The firm will render these services:

     a. perform all necessary services as the Debtors' bankruptcy
co-counsel;

     b. take all necessary actions to protect and preserve the
Debtors' estates during these Chapter 11 Cases;

     c. prepare or coordinate preparation on behalf of the Debtors,
as debtors in possession, necessary motions, applications, answers,
orders, reports and papers in connection with the administration of
these Chapter 11 Cases;

     d. counsel the Debtors with regard to their rights and
obligations as debtors in possession;

     e. coordinate with the Debtors' other professionals in
representing the Debtors in connection with these Chapter 11 Cases;
and

     f. perform all other necessary legal services.

The firm will be paid at these rates:

     Partners                         $850 to $1,695
     Associates and Special Counsel   $545 to $965
     Paraprofessionals                $395
     Case Clerks                      $195

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

Derek C. Abbott, Esq., a partner at Morris, Nichols, Arsht &
Tunnell 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:

     Derek C. Abbott, Esq.
     Morris, Nichols, Arsht & Tunnell LLP
     1201 North Market Street, 16th Floor
     PO Box 1347
     Wilmington, DE 19899-1347
     Tel: (302) 351-9357
     Fax: (302) 658-3989
     Email: dabbott@morrisnichols.com

            About Nuvo Group USA

Nuvo Group USA, Inc. provides clinicians and expectant mothers with
access to medically-necessary remote pregnancy monitoring. It is
based in Princeton, N.J.

Nuvo Group USA filed Chapter 11 petition (Bankr. D. Del. Lead Case
No. 24-11880) on August 22, 2024, with $3.5 million in assets and
$39.4 million in debt.

Judge Mary F. Walrath oversees the case.

The Debtor is represented by Derek C. Abbott, Esq., at Morris,
Nichols, Arsht & Tunnell.


NUZEE INC: Signs Endorsement Agreement With Five Sports Champions
-----------------------------------------------------------------
Nuzee, Inc., announced Sept. 20 that the Company has signed an
endorsement agreement with five sports champions who will endorse
the maca beverages ("Macanuoli") distributed and sold by the
Company.  The five sport champions are Ms. Shurui Li, women's
basketball champion; Ms. Chenlin Zhou, trampoline champion; Ms.
Lina Yi, tennis champion; Ms. Bingjian Li, bodybuilding champion;
and Ms. Shuna Bai, cheerleading champion.  The term of the
Agreement between the Company and the Sports Champions is one
year.

According to the Agreement, the images of the Sport Champions can
be used for the Macanuoli's packaging, advertisement and public
relations activities during the Cooperation Period.

Macanuoli is the first plant-based energy drink launched by NUZEE.
Macanuoli's ingredients include plant extracts such as maca and
Noni which help relieve physical fatigue, and enhancing immunity.
Macanuoli is ideal for people who pursue safe, healthy, and natural
food.

Ms. Jianshuang Wang, the chief executive officer of NUZEE,
commented, "The cooperation between the Company and the Sport
Champions is the first marketing event of Macanoli Beverage in the
market, and we hope to increase market awareness of our Macanuoli
product.  We also hope to convey positive sportsmanship attitudes
through Macanuoli, advocate for a healthy lifestyle, and grow
together with consumers."

                         About Nuzee Inc.

Headquartered in Vista, California, Nuzee, Inc. is a digital
marketing, sales and distribution company for various consumer
products with focuses on food and beverages.  Dedicated to
reshaping the digital marketing and distribution with technological
applications, the Company endeavors to create greater commercial
value for its business partners and therefore enhance its own
enterprise value and shareholders' value of their stake in the
Company.  The Company has a professional brand and marketing
management system, which can quickly help partnering enterprises
achieve their connection, management, and operation of marketing
channels domestically and globally.

Houston, Texas-based MaloneBailey, LLP, the Company's auditor since
2013, issued a "going concern" qualification in its report dated
Jan. 16, 2024, citing that the Company has suffered recurring
losses and negative cash flows from operations that raises
substantial doubt about its ability to continue as a going concern.


                             Going Concern

In its Quarterly Report for the period ended June 30, 2024, Nuzee
said, "Since its inception, the Company has devoted substantially
all of its efforts to business planning, research and development,
recruiting management and technical staff, acquiring operating
assets, raising capital and the commercialization and manufacture
of its single serve coffee products.  The Company has grown
revenues from its principal operations; however, there is no
assurance of future revenue growth similar to historical levels. As
of June 30, 2024, the Company had cash of $374,458 and working
capital of $(801,812).  The Company has not attained profitable
operations since inception.  The accompanying consolidated
financial statements have been prepared in accordance with GAAP,
which contemplates continuation of the Company as a going concern.
The Company has had limited revenues, recurring losses and an
accumulated deficit.  These items raise substantial doubt as to the
Company's ability to continue as a going concern. The accompanying
consolidated financial statements do not include any adjustments
that might result from the outcome of this uncertainty. The
Company's continued existence is dependent upon management's
ability to develop profitable operations and to raise additional
capital for the further development and marketing of the Company's
products and business."


OCEANEERING INTL: Egan-Jones Hikes Senior Unsecured Ratings to B+
-----------------------------------------------------------------
Egan-Jones Ratings Company, on September 13, 2024, upgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Oceaneering International, Inc. to B+ from B. EJR
also withdrew rating on commercial paper issued by the Company.

Headquartered in Houston, Texas, Oceaneering International, Inc.
provides engineering services.


ORYX MIDSTREAM: S&P Alters Outlook to Stable, Affirms 'BB-' ICR
---------------------------------------------------------------
S&P Global Ratings revised its outlook on Oryx Midstream Services
Permian Basin LLC (OMSPB) to stable from negative and affirmed the
'BB-' issuer credit rating.

At the same time, S&P affirmed its 'BB-' issue level rating on the
company's term loan due 2028. The '3' recovery rating is
unchanged.

The stable outlook reflects S&P's expectation that OMSPB will
maintain EBITDA interest coverage approaching 3x in 2024 and
exceeding 3x in 2025, which is based on the cash distributions the
company expects to receive from Plains Oryx.

S&P rates OMSPB under its noncontrolling equity interest (NCEI)
criteria. The company relies solely on distributions from Plains
Oryx to service its senior secured term loan due 2028. S&P's view
of OMSPB's credit profile incorporates its financial ratios, cash
flow stability, ability to influence Plains Oryx's financial
policy, and ability to liquidate its investment in Plains Oryx to
repay its $1.8 billion term loan.

The expected increase in Plains Oryx's distributions to OMSPB in
2024 and 2025 will improve the company's credit metrics. OMSPB
relies on the distributions from Plains Oryx, its only substantive
asset, to service its outstanding $1.8 billion term loan B (TLB)
due 2028. S&P said, "We expect Plains Oryx will increase its
distributions to OMSPB to $335 million-$345 million in 2024 from
about $220 million in 2023. In 2025, we expect Plains Oryx will
further increase its distributions to OMSPB to $340 million-$360
million based on our EBITDA assumptions. Given these distributions,
we expect OMSPB's EBITDA interest coverage will improve to the
2.5x-3.0x range in 2024 and the 3.0x-3.5x range in 2025. In
addition, we expect the company's debt to EBITDA will be in the
5.5x-6.0x range in 2024 and 5.0x-5.5x range in 2025. Based on these
credit metrics, we assess OMSPB's financial ratio as neutral. Based
on our forecast for improving credit metrics, we revised our
outlook on the company to stable."

Plains Oryx has an incentive to maintain consistent distributions
to its owners. Plains Oryx has an incentive to maintain consistent
distributions to both of its owners because Plains All American
Pipeline L.P. is a master limited partnership that relies on cash
flows from the joint venture to pay its distributions. Plains Oryx
has no debt and distributes virtually all its cash flow, after
capital expenditure, to Plains All American Pipeline L.P. and
OMSPB. Therefore, S&P continues to assess its corporate governance
and financial policy as positive.

S&P said, "We now assess the company's cash flow stability as
neutral. We revised our assessment of OMSPB's cash flow stability
to neutral from positive. In comparing the company to its peers, we
now view it as facing greater volume risk than many of its peers
that benefit from long-term minimum volume commitments. We also
revised our Comparative Rating Analysis to neutral from negative
because we view our 'bb-' anchor on the company as in line with our
anchors on its peers.

"The stable outlook on OMSPB reflects our expectation that it will
maintain EBITDA interest coverage approaching 3x in 2024 and above
3x in 2025 based on the projected cash distributions to OMSPB from
Plains Oryx.

"We could take a negative rating action on OMSPB if we anticipate
that lower-than-expected distributions from Plains Oryx will cause
its EBITDA interest coverage to fall below 3x in 2025 and beyond.
This could occur if the throughput volumes in Plains Oryx's system
decline due to a drop in commodity prices.

"Although unlikely in the near term, we could consider taking a
positive rating on OMSPB if it maintains interest coverage of
greater than 5x and debt leverage of less than 2x and we take a
positive rating action on Plains All American Pipeline L.P."



OUTFRONT MEDIA: Egan-Jones Retains CCC Senior Unsecured Ratings
---------------------------------------------------------------
Egan-Jones Ratings Company, on September 10, 2024, maintained its
'CCC' foreign currency and local currency senior unsecured ratings
on debt issued by OUTFRONT Media Inc. EJR also withdrew rating on
commercial paper issued by the Company.

Headquartered in New York, OUTFRONT Media Inc. leases advertising
space on out-of-home advertising structures and sites.


PAD SILVERTHORNE: Unsecureds Will Get 2% of Claims in Plan
----------------------------------------------------------
PAD Silverthorne, LLC, filed with the U.S. Bankruptcy Court for the
District of Colorado a Disclosure Statement to accompany Plan of
Liquidation.

The Debtor is an Oklahoma limited liability company that owns
operates a unique concept hotel/hostel known as The PAD located in
Silverthorne, Colorado. Robert and Lynne Baer are the primary
operators of the Debtor.

The PAD opened for business in approximately November 2021, after
approximately 20 months of construction. In its finished form, The
PAD boasts 36 rooms and 101 beds, with rooms ranging from private
suites and traditional hotels rooms to dorm-style rooms and micro
rooms. The PAD also has a number of gathering rooms and meeting
rooms for rent by guests, as well as expansive outdoor decks with
hot tubs and outdoor recreational areas.

Despite the growing operations, the significant delays experienced
during construction caused a financial strain to the Debtor's
operations and, as a result, the Debtor defaulting on its loans. As
a result of the default, its primary lender, BRMK Lending, LLC
d/b/a ReadyCapital appointed a receiver in September 2023.

While the Debtor had initially believed that it would be able to
refinance the BRMK debt, the middling financial results and loss of
control for a 4-month period prevented the Debtor from being able
to obtain the refinancing needed to pay off the BRMK secured
claim.

As a result, on August 16, 2024, the Debtor filed its Motion for
Entry of Order: 1) Approving Contract of Sale By and Between Debtor
and Blue Rhino Investments, Inc.; 2) Authorizing Sale of Assets
Free and Clear of Liens, Claims, and Encumbrances Pursuant to
Sections 363(b), (f), and (m); 3) Authorizing Payment of Certain
Items at Closing; and 4) Granting Related Relief ("Sale Motion").

The Sale Motion is currently pending before the Court, and
contemplates the sale of the Property and all operations for a
total cash purchase of $7,500,000 and an assumption of the first
position lien on the Property in favor of Lever Capital Funding,
LLC for a Property Assessed Clean Energy ("PACE") Loan. The Debtor
has proposed a carveout in the amount of $650,000 from the sale for
payment of administrative expense claims and a pro rata
distribution to general unsecured creditors. Certain payments are
also contemplated in connection with the sale, including payment of
tax claims and other closing costs.

Class 1 consists of General Unsecured Claims. Class 1 is impaired
under the Plan. On the Effective Date of the Plan, funds will be
reserved from the carveout in an amount to pay all Unclassified
Priority Claims in full, and all remaining funds will be
distributed on a pro rata basis to all allowed Class 1 Claimants.

In the event and Unclassified Priority Claim is disallowed or
allowed in an amount less than the amount for which funds have been
reserved, the additional funds will be reserved, with a final
distribution on the later of the date on which the Court enters an
Order allowing all Unclassified Priority Claims to the extent
allowance of such claim must be sought by motion and has ruled on
all claim objections, or six months after the Effective Date of the
Plan. Based on the anticipated amount of Class 1 Claims and
anticipated amount of Unclassified Priority Claims, the Debtor
anticipates that unsecured creditors will receive 2% on account of
their claims.

Class 2 includes the Equity Interests in The Pad Silverthorne, LLC.
Class 2 is impaired by the Plan. All Class 2 Interests will be
cancelled on the Effective Date of the Plan.

The Debtor's Plan is feasible based upon the sale of the Property,
for which the Motion to Approve is pending. The proposed buyer is
ready, willing, and able to close following entry of an Order
granting the Sale Motion, and the effectiveness of the Plan is
conditioned on the sale closing. The biggest risk to creditors is
sale not being approved or not closing, which would result in the
Plan not becoming effective, and BRMK foreclosing on the Property.
If the sale is not approved or does not close and the foreclosure
of the Property occurs, unsecured creditors will receive nothing on
account of their claims.

A full-text copy of the Disclosure Statement dated August 21, 2024
is available at https://urlcurt.com/u?l=4ydwtb from
PacerMonitor.com at no charge.

Counsel to the Debtor:

     Keri L. Riley, Esq.
     KUTNER BRINEN DICKEY RILEY, P.C.
     1660 Lincoln Street, Suite 1720
     Denver, CO 80264
     Telephone: (303) 832-2400
     Email: klr@kutnerlaw.com

                About The Pad Silverthorne LLC

The Pad Silverthorne, LLC owns an improved real property located at
491 Rainbow Drive, Silverthorne, Colo., valued at $20.25 million.

Pad Silverthorne filed Chapter 11 petition (Bankr. D. Colo. Case
No. 23-14516) on Oct. 4, 2023, with $21,085,885 in assets and
$16,652,147 in liabilities. Robert Baer, manager, signed the
petition.

Judge Joseph G. Rosania Jr. oversees the case.

Kutner Brinen Dickey Riley, PC, serves as the Debtor's legal
counsel.


PATHWAY VET: Blackstone Fund Marks $1.2MM Loan at 21% off
---------------------------------------------------------
Blackstone Long-Short Credit Income Fund has marked its $1,229,550
loan extended to Pathway Vet Alliance LLC to market at $971,805 or
79% of the outstanding amount, according to the Blackstone L & S's
Form N-CSRS for the semi-annual period ended June 30, 2024, filed
with the Securities and Exchange Commission.

Blackstone L & S is a participant in a First Lien 2021 Replacement
Term Loan B (1M US SOFR + 3.75%, 0.75% Floor) to Pathway Vet
Alliance LLC. The loan matures on March 31, 2027.

Blackstone L & S is a diversified, closed-end management investment
company. BGX was organized as a Delaware statutory trust on October
22, 2010. BGX was registered under the 1940 Act on October 26,
2010. BGX commenced operations on January 27, 2011. Prior to that,
BGX had no operations other than matters relating to its
organization and the sale and issuance of 5,236 common shares of
beneficial interest in BGX to the Adviser at a price of $19.10 per
share.

Blackstone L & S is led by Robert Zable Principal Executive
Officer, President and Chief Executive Officer; and Gregory Roppa
Principal Financial Officer, Treasurer and Chief Financial Officer.
The Fund can be reached through:

       Robert Zable
       Blackstone Long-Short Credit Income Fund
       345 Park Avenue, 31st Floor,
       New York, New York 10154
       Telephone: (877) 876-1121

            - and -
       
       Marisa Beeney
       Blackstone Alternative Credit Advisors LP
       345 Park Avenue, 31st Floor
       New York, New York 10154
       Telephone: (877) 876-1121

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, 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.


PAVMED INC: Steps Up Efforts to Regain Nasdaq Compliance
--------------------------------------------------------
PAVmed Inc. announced on September 16, 2024 that, as part of its
efforts to regain compliance with Nasdaq's listing requirements,
Lucid Diagnostics will be deconsolidated from PAVmed's financial
statements. As a result, PAVmed will no longer report consolidated
financials reflecting Lucid's operating losses. PAVmed's holdings
of Lucid common stock remain unchanged, and the value of these
holdings will be reported going forward as an asset on its balance
sheet, substantially increasing the Company's stockholder's equity.
The deconsolidation was effectuated by changing the composition of
PAVmed's board of directors and as a result of it no longer
controlling a majority of the voting interests in Lucid. The
deconsolidation does not affect PAVmed's holdings of Lucid common
stock and PAVmed remains Lucid's largest shareholder.

The deconsolidation is the first in a series of steps that the
Company is seeking to take in order to regain compliance with the
Nasdaq continued listing standards. On September 10, the Company
received a determination letter from Nasdaq, stating that the
Company had not met the continued listing standards for 180
consecutive calendar days and that, unless the Company timely
requests a hearing before a Nasdaq Hearings Panel to appeal the
determination, the Company's securities will be subject to
delisting. The Company will be requesting such a hearing, which it
expects to be held in October.

"This deconsolidation is an important initial step in our ongoing
efforts to strengthen PAVmed's balance sheet in order to regain
compliance with Nasdaq's ongoing listing requirements while
maintaining PAVmed's share ownership in Lucid," said Dennis
McGrath, PAVmed's President and Chief Financial Officer. "We look
forward to continuing to explore all available alternatives for
further increasing the Company's stockholder's equity so that
PAVmed can maintain its Nasdaq listing."

An important element of the deconsolidation included changes to the
PAVmed board of directors to ensure that a majority of directors on
the Lucid board are not also PAVmed directors. These changes
involved the appointment of seasoned biotech investor Sundeep
Agrawal, M.D., to the PAVmed board, in place of departing directors
James L. Cox, M.D. and Joan B. Harvey. Dr. Cox will remain on
Lucid's board of directors.

"We are thrilled to have Dr. Agrawal join our board, bringing with
him deep experience in biotech and life sciences investing," said
Lishan Aklog, M.D., PAVmed's Chairman and Chief Executive Officer.
"I have had the pleasure of working closely with Dr. Agrawal in his
role as a strategic advisor to the company for over a year. His
depth of experience across a broad spectrum of biotech assets will
be invaluable as we continue to pursue strategic transactions
involving novel and groundbreaking technologies. I would also like
to express my deepest gratitude to Dr. Cox and Ms. Harvey for their
significant contributions to PAVmed during their tenure as board
members."

Dr. Agrawal is a General Partner at Colt Ventures, a leading
private investment firm, and has led investments totaling hundreds
of millions of dollars into public and private biotech companies.
He has served on numerous company boards, including current
directorships at BlossomHill Therapeutics, a small molecule drug
discovery and development company focused on unmet medical needs in
oncology and autoimmune disease, and Alterome Therapeutics, a
biopharmaceutical company leading the development of next
generation, small molecule targeted therapies for the treatment of
cancer. His previously served as a Vice President at Longitude
Capital, a $2 billion healthcare investment firm, and prior to
that, as an Executive Director in Healthcare Investment Banking at
Oppenheimer & Co. Dr. Agrawal holds an M.D. from the George
Washington School of Medicine and a B.A. in Biology from George
Washington University. He completed his clinical training at Lenox
Hill Hospital in New York, NY.

Additional details regarding the deconsolidation and related
changes in the Company's board of directors is available at:

                  https://tinyurl.com/2v7rpyx6

                           Abut PAVmed

PAVmed Inc. is a diversified commercial-stage medical technology
company operating in the medical device, diagnostics, and digital
health sectors. Its subsidiary, Lucid Diagnostics Inc. (NASDAQ:
LUCD), is a commercial-stage cancer prevention medical diagnostics
company that markets the EsoGuard Esophageal DNA Test and EsoCheck
Esophageal Cell Collection Device -- the first and only commercial
tools for widespread early detection of esophageal precancer to
mitigate the risks of esophageal cancer deaths. Its other
subsidiary, Veris Health Inc., is a digital health company focused
on enhanced personalized cancer care through remote patient
monitoring using implantable biologic sensors with wireless
communication along with a custom suite of connected external
devices. Veris is concurrently developing an implantable
physiological monitor, designed to be implanted alongside a
chemotherapy port, which will interface with the Veris Cancer Care
Platform.

New York, NY-based Marcum LLP, the Company's auditor since 2019,
issued a "going concern" qualification in its report dated March
25, 2024, citing that the Company has a significant working capital
deficiency, has incurred significant losses and needs to raise
additional funds to meet its obligations and sustain its
operations. These conditions raise substantial doubt about the
Company's ability to continue as a going concern.

As of June 30, 2024, PAVmed had $39.41 million in total assets,
$58.06 million in total liabilities, and a total stockholders'
deficit of $18.64 million.


PBF ENERGY: Egan-Jones Retains BB Senior Unsecured Ratings
----------------------------------------------------------
Egan-Jones Ratings Company, on September 13, 2024, maintained its
'BB' foreign currency and local currency senior unsecured ratings
on debt issued by PBF Energy Inc. EJR also withdrew rating on
commercial paper issued by the Company.

Headquartered in Parsippany-Troy Hills, New Jersey, PBF Energy Inc.
operates as an independent petroleum refiner and supplier.


PEBBLEBROOK HOTEL: S&P Assigns 'B' ICR, Outlook Stable
------------------------------------------------------
S&P Global Ratings assigned its 'B' issuer credit rating to
Pebblebrook Hotel Trust. In addition, S&P assigned its 'B+'
issue-level rating and '2' recovery rating to Pebblerook Hotel
L.P.'s proposed $350 million senior unsecured notes, reflecting
substantial expected recovery for lenders in a hypothetical
default.

The stable outlook reflects S&P's expectation that the company will
sustain S&P Global Ratings lease and preferred shares-adjusted
discretionary cash flow (DCF) to debt of more than 2% and EBITDA
interest coverage of greater than 2x through 2025 and a reduction
in S&P Global Ratings-adjusted net leverage to the low-8x area in
2025, incorporating good RevPAR and EBITDA growth, reduced capital
spending, and modest returns to shareholders through share
repurchases and dividends.

Pebblebrook Hotels Trust is a publicly traded REIT and one of the
largest owners of urban and resort lifestyle hotels in the U.S. As
of June 2024, the company had a portfolio of approximately 12,000
guest rooms at its luxury and upper-upscale hotels. The company is
planning to address some of its upcoming debt maturities by issuing
$350 million of proposed senior unsecured notes due 2029 at its
borrower subsidiary Pebblebrook Hotel L.P.

S&P said, "The 'B' issuer credit rating reflects our expectation
that Pebblebrook will remain highly leveraged through 2025. We
forecast the company will increase its RevPAR and EBITDA by the
low- to mid-single digit percent area through 2025. Pebblebrook's
upper-upscale urban hotels are well positioned to benefit from the
continued strength in group demand and the ongoing recovery in
business and international travel. Despite resilience in the group
and business travel segment, we believe leisure demand could
continue to be challenged in the second half of 2024 due to
persistent high inflation and an uncertain economic environment,
which could lead consumers to pull back on travel spending,
pressuring average daily rates (ADRs) and occupancy levels.

"We expect demand growth at business-oriented hotels in urban
markets will outpace leisure-oriented hotels for the next several
quarters because leisure travel has more than fully recovered while
businesses continue their efforts to get back on the road to
promote in-person meetings. We believe the strong demand for group
travel, coupled with still-recovering business transient demand and
the continued rebound in international travel will support
continued growth for Pebblebrook given its urban-focused portfolio
and concentration in the luxury and upper-upscale segments. We also
expect the reopening of LaPlaya, which was closed due to damage
sustained from Hurricane Ian in 2022, and management's recent
capital investments across its portfolio will support further
RevPAR growth in future years. In addition, we expect a reduction
in Pebblebrook's capital spending needs will enable it to generate
sustained positive DCF to debt of about 3%-5% through 2025.
However, we expect a modest decline in the company's EBITDA margin
through 2025 due to higher wages, increased property taxes, and
elevated insurance costs that likely outpace the improvement in its
RevPAR. This will likely result in leverage of about 8.0x-8.5x
range and its EBITDA interest coverage above 2x through 2025."

S&P's rating incorporates the asset quality of Pebblebrook's hotel
portfolio. Pebblebrook has a high-quality portfolio of about 12,000
luxury and upper-upscale rooms in the U.S., notably in popular
coastal cities such as San Diego, Boston, and Naples. The company
benefits from diverse guest segmentation, given that its 2023
revenue was evenly split between leisure and business travelers. In
addition, Pebblebrook derived about 30% of its 2023 revenue from
group travel. Over the past several years, the company has
refocused its portfolio and increased its concentration of leisure
and group-oriented properties and substantially completed a
strategic redevelopment program to enhance its portfolio, which
involved capital investment of over $800 million since 2018.

Pebblebrook had 44 unencumbered hotels as of June 30, 2024. The
company's unencumbered asset base provides it with the flexibility
to monetize individual hotels to reduce its debt, if needed, even
if the timing may be disadvantageous (such as amid a recession).
This advantage is modestly enhanced by Pebblebrook's large
percentage of independent hotels, which account for about half of
its portfolio, that enable it to sell to a potentially larger pool
of buyers. S&P assumes no asset sales through 2025 in its base-case
forecast because the potential timing and transaction size of
noncore asset sales are not easily quantifiable.

These positive attributes are partly offset by some geographical
concentration in Pebblebrook's portfolio. The company generated
over 30% of its hotel EBITDA from Southern California in 2023,
which significantly exposes it to weather-related disruptions and
event risk. In addition, the company has a high percentage of
independent hotels and we generally view branded hotels more
favorably due to their ability to reliably maintain occupancy
through name recognition, loyalty rewards programs, quality
assurances, and increased exposure to new customers. However,
unbranded hotels provide some benefits such as lack of brand
restrictions that could allow greater operating flexibility and
more control over the timing, scope, and design of capital projects
with the potential to create a unique experience for travelers.
Depending on the market and asset quality, an unbranded hotel can
potentially achieve higher ADRs than a typical branded hotel as it
will not be constrained by traveler price expectations for a
particular brand. In addition, unbranded hotels are not encumbered
by sometimes costly major brand management contracts.

As a hotel owner, Pebblebrook is exposed to the cyclical nature of
the lodging industry and the high revenue and earnings volatility
associated with hotel ownership. In addition, the company's
concentration in the luxury and upper-upscale segments could lead
to more volatility in its EBITDA over the cycle than those for
owners focused on the economy or mid-scale segments. This is
because pricing tends to compress most significantly during an
economic downturn in the upper upscale and luxury segments, with
the midscale and economy segments falling the least. Therefore,
Pebblebrook is exposed to greater EBITDA variability over the cycle
than hotel owners in the lower-priced, lower-service segments and
lodging managers and franchisers that do not have an owner's
fixed-cost burden.

S&P said, "We believe Pebblebrook's financial policy will lead to
lower leverage over the next few years, but is unlikely to support
an upgrade. The company has a long-term net debt-to-EBITDA target
in the low-5x area. Our measure of Pebblebrook's debt incorporates
its $364 million of lease liabilities and $767.6 million of
preferred shares outstanding as of June 30, 2024, which renders our
calculation of leverage that is approximately 3x higher than under
management's calculation. We forecast that the company will reduce
its leverage to the low-8x area through 2025, from 9x in 2023,
supported by its good DCF generation (due to limited plans for
major future redevelopment projects) and increasing RevPAR and
EBITDA (as it benefits from its previous investments in its
portfolio). This remains significantly higher than our 6.5x upgrade
threshold for the ratings. Therefore, it is unlikely that we will
raise our rating on Pebblebrook under its current financial
policy.

"In addition, leverage could increase above our forecast if it
undertakes further leveraging acquisitions. In November 2018,
Pebblebrook merged with LaSalle and raised $1.75 billion of debt,
which increased its S&P Global Ratings lease and preferred
share-adjusted leverage above 10x. Since 2021, Pebblebrook has
undertaken numerous acquisitions (spending $802 million) to acquire
properties--which it funded with disposition proceeds, cash on
hand, preferred shares, the absorption of mortgage loans, and
revolver borrowings--as part of an effort to reposition its
portfolio toward luxury resort and leisure-focused properties.
These transactions demonstrate management's willingness to
undertake sizable acquisitions, at a time of high leverage, if it
is reasonably confident in RevPAR stability. We do not assume any
additional acquisitions in 2024 and 2025, and leverage could exceed
our base-case expectation if it engages in additional debt-financed
hotel purchases.

"The stable outlook reflects our expectation the company will
sustain S&P Global Ratings lease and preferred shares-adjusted DCF
to debt of more than 2% and EBITDA interest coverage of greater
than 2x through 2025. We also expect Pebblebrook will reduce its
S&P Global Ratings-adjusted net leverage to the low-8x area in
2025, incorporating good RevPAR and EBITDA growth, reduced capital
spending, and a modest level of capital returns to its shareholders
through share repurchases and dividends.

"We could lower our rating on Pebblebrook if we believe it will
sustain S&P Global Ratings lease and preferred share-adjusted DCF
to debt of below 2%, EBITDA interest coverage of less than 2x and
net leverage of more than 8x. This would most likely occur due to
some combination of declines in RevPAR and EBITDA and a
more-aggressive capital allocation plan that entails increased
capital expenditure or shareholder returns.

"Although unlikely due to its current financial policy and our
current base-case assumptions, we could raise our rating on
Pebblebrook if we believe it will sustain S&P Global Ratings' lease
and preferred share adjusted net leverage of below 6.5x after
incorporating its investments and shareholder returns and take a
publicly articulated shift in financial policy that has a plausible
strategic rationale."



PENCEL INC: Monique Almy Named Subchapter V Trustee
---------------------------------------------------
Gerard Vetter, Acting U.S. Trustee for Region 4, appointed Monique
Almy, Esq., as Subchapter V trustee for Pencel Inc.

Ms. Almy, a partner at Crowell & Moring, LLP, will be paid an
hourly fee of $800 for her services as Subchapter V trustee and
will be reimbursed for work-related expenses incurred.  

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

The Subchapter V trustee can be reached at:

     Monique D. Almy, Esq.
     Crowell & Moring, LLP
     1001 Pennsylvania Avenue, NW
     Washington, DC 20004
     Phone: (202) 624-2935
     Email: malmy@crowell.com

                         About Pencel Inc.

Pencel Inc., a Washington, DC-based company, sought protection
under Chapter 11 of the U.S. Bankruptcy Code (Bankr. D.D.C. Case
No. 24-00309) on September 4, 2024, with $1 million to $10 million
in assets and $500,000 to $1 million in liabilities. Dr. Cheryl Y.
Lee-Butler, governor, signed the petition.

Judge Elizabeth L. Gunn presides over the case.

Anu KMT, Esq., at Kemet Hunt Law Group represents the Debtor as
bankruptcy counsel.


PERSPECTIVES INC: Seeks to Sell Minn. Property to VVRM for $2.3MM
-----------------------------------------------------------------
Perspectives, Inc. will ask the U.S. Bankruptcy Court for the
District of Minnesota at a hearing on Sept. 26 to approve the sale
of its assets to VVRM Commercial Partners.

The buyer offered $2.3 million for the assets, which include a
22,000-square-foot building in St. Louis Park, Minn., that
Perspectives used as a family center; a parking lot adjacent to the
building; and personal property.

VVRM is purchasing the assets "as is, where is, and with all
faults," according to its sale agreement with the company.

The sale agreement provides for a 60-day due diligence period,
during which the buyer may terminate the deal in its sole
discretion.

The closing is scheduled to occur within 30 days after the court
approves the sale or after the due diligence period ends.

Perspectives will use the proceeds from the sale to, among other
things, pay its secured debt to Propel Nonprofits and three other
claimants.

The company owes $1,215,291.29 to Propel Nonprofits; $4,233.58 to
Yale Mechanical, LLC; $507,375.89 to Bremer Bank; and $295,336.61
to the Internal Revenue Service.

Perspectives will retain any remaining proceeds and use such
proceeds to pay for operating expenses and make distributions to
creditors pursuant to any confirmed plan of liquidation.

NAI Legacy assists the company with the marketing and sale of the
assets.

                     About Perspectives Inc.

Perspectives, Inc. is a human service program that addresses
society's most pressing issues: equity, diversity, inclusion,
homelessness, poverty, addiction, mental illness, food security,
and lack of access to life-changing opportunities for
disenfranchised women and children. It is based in St. Louis Park,
Minn.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Minn. Case No. 24-40832) on March 28,
2024, with $1 million to $10 million in both assets and
liabilities. Steven Nosek serves as Subchapter V trustee.

Judge Katherine A. Constantine presides over the case.

Steven R. Kinsella, Esq., at Fredrikson & Byron, P.A. represents
the Debtor as legal counsel.


PG&E CORP: Egan-Jones Retains BB- Senior Unsecured Ratings
----------------------------------------------------------
Egan-Jones Ratings Company, on September 11, 2024, maintained its
'BB-' foreign currency and local currency senior unsecured ratings
on debt issued by PG&E Corporation. EJR also withdrew rating on
commercial paper issued by the Company.

Headquartered in San Francisco, California, PG&E Corporation is a
holding company that holds interests in energy based businesses.


PJP ENTERPRISES: Case Summary & 20 Largest Unsecured Creditors
--------------------------------------------------------------
Debtor: PJP Enterprises, Inc.
        1781 Fleishli Pkwy
        Cheyenne, WY 82007

Business Description: PJP Enterprises is a Single Asset Real
                      Estate debtor (as defined in 11 U.S.C.
                      Section 101(51B)).  The Debtor is the owner
                      of the real property located at 1781
                      Fleishli Pkwy Cheyenne, WY 8200 valued at
                      $4.46 million.

Chapter 11 Petition Date: September 22, 2024

Court: United States Bankruptcy Court
       District of Wyoming

Case No.: 24-20373

Debtor's Counsel: Hampton Young, Esq.
                  HAMPTON YOUNG LAW
                  3956 SW Condor Ave
                  Portland OR 97239-4104
                  Email: legalgeek@outlook.com

Total Assets: $4,501,000

Total Liabilities: $15,188,709

The petition was signed by Parinda Patel 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/UDA7IKA/PJP_Enterprises_Inc__wybke-24-20373__0001.0.pdf?mcid=tGE4TAMA


PREDICTIVE ONCOLOGY: Falls Short of Nasdaq Minimum Bid Price Rule
-----------------------------------------------------------------
Predictive Oncology Inc. disclosed in a Form 8-K filed with the
Securities and Exchange Commission that on Sept. 19, 2024, the
Company received a letter from the Listing Qualifications
Department  of The Nasdaq Stock Market LLC indicating that the bid
price for the Company's common stock had closed below $1.00 per
share for 30 consecutive business days, and that the Company is
therefore not in compliance with the minimum bid price requirement
for continued listing on The Nasdaq Capital Market under Nasdaq
Marketplace Rule 5550(a)(2).  The notification has no immediate
effect on the listing of the Company's common stock.

The Company has a period of 180 calendar days, or until March 18,
2025, to regain compliance with the Minimum Bid Price Requirement.
If, at any time before March 18, 2025, the bid price of the
Company's common stock closes at or above $1.00 per share for a
minimum of 10 consecutive business days, Nasdaq will provide
written notification that the Company has achieved compliance with
the Minimum Bid Price Requirement.

The letter also disclosed that in the event the Company does not
regain compliance with the Minimum Bid Price Requirement by March
18, 2025, the Company may be eligible for additional time.  To
qualify for additional time, the Company would be required to meet
the continued listing requirement for market value of publicly held
shares and all other initial listing standards for The Nasdaq
Capital Market, with the exception of the bid price requirement,
and would need to provide written notice of its intention to cure
the deficiency during the second compliance period, by effecting a
reverse stock split, if necessary.  However, if it appears to the
Staff that the Company will not be able to cure the deficiency, or
if the Company is otherwise not eligible, the Staff would notify
the Company that its securities would be subject to delisting.  In
the event of such notification, the Company may appeal the Staff's
determination to delist its securities, but there can be no
assurance the Staff would grant the Company's request for continued
listing.

The Company intends to continue actively monitoring the bid price
for its common stock between now and March 18, 2025, and will
consider available options to resolve the deficiency and regain
compliance with the Minimum Bid Price Requirement.

                   About Predictive Oncology
        
Headquartered in Pittsburgh, Pennsylvania, Predictive Oncology Inc.
is a knowledge and science-driven company that applies artificial
intelligence to support the discovery and development of optimal
cancer therapies, which can ultimately lead to more effective
treatments and improved patient outcomes.  The Company uses AI and
a proprietary biobank of 150,000+ tumor samples, categorized by
tumor type, to provide actionable insights about drug compounds to
improve the drug discovery process and increase the probability of
drug compound success.  The Company offers a suite of solutions for
oncology drug development from early discovery to clinical trials.


Minneapolis, Minnesota-based BDO USA, P.C., the Company's auditor
since 2023, issued a "going concern" qualification in its report
dated March 28, 2024, citing that the Company has suffered
recurring losses from operations and has an accumulated deficit
that raises substantial doubt about its ability to continue as a
going concern.


PRESTO AUTOMATION: Terminates CSPAs With Triton
-----------------------------------------------
As previously disclosed:

     * On May 28, 2024, Presto Automation Inc. entered into a
Common Stock Purchase Agreement with Triton Funds, LP, a Delaware
limited partnership. Pursuant to the CSPA, the Company had the
right, but not the obligation, to sell to Triton up to $5,000,000
of shares of the Company's common stock, par value $0.0001 per
share.

     * On July 24, 2024, Presto entered into a further Common Stock
Purchase Agreement (the "Second CSPA" and, together with the First
CSPA, the "CSPAs") with Triton. Pursuant to the Second CSPA, the
Company had the right, but not the obligation, to sell to Triton up
to $25,000,000 of shares of Common Stock

Sales of Shares Pursuant to the First CSPA and Second CSPA

The following sets forth information about the Common Stock issued
to Triton pursuant to the CSPAs:

Date of         Number of       Price Per     Proceeds ($)   
Agreement
Issuance         Shares          Share ($)     
May 31, 2024     9,988,465       0.06680         667,229      First
CSPA
Jun. 4, 2024    10,190,252       0.05175         527,346      First
CSPA
Jun. 7, 2024    26,259,020       0.07590       1,993,060      First
CSPA
Jul. 31, 2024    7,790,353       0.02384         185,722     
Second CSPA
Jul. 31, 2024   15,580,706       0.02384         371,444     
Second CSPA
Aug. 1, 2024    15,580,706       0.01808         281,699     
Second CSPA
Aug. 2, 2024    15,580,706       0.01808         281,699(1)  
Second CSPA
Aug. 7, 2024    80,000,000       0.00184         147,200     
Second CSPA

(1) The Company has not received this payment and understands that
Triton is withholding such payment on the basis that it offsets the
value of certain compensation that Triton asserts the Company owes
Triton.

Section 7.2(f) of each CSPA permits Triton to return to the Company
any unsold shares in the event that the Common Stock is delisted
from the Nasdaq Stock Market. The Common Stock was delisted from
Nasdaq on August 8, 2024. The Company believes there is no risk of
return of any shares set forth in the table above because the
Company received confirmation from Triton that such shares were
sold and, other than with respect to the one instance set forth in
the table, the Company received payment for such shares.

The Company disclosed on August 12, 2024 that it had issued
purchase notices to Triton in the separate amounts of 125 million,
175 million and 200 million shares as of August 11, 2024. The
Company delivered 125 million shares to Triton's brokerage account
on August 12, 2024. The Company has confirmed with Triton that the
shares were not sold and the parties are working to return the
shares to the Company for cancellation. The Company has advised
Triton that no registration statement is available to facilitate
any sale of such shares.

Status of CSPAs

The Company has not sought the sale of any shares pursuant to the
CSPAs subsequent to the return of the 125,000,000 shares. The
Company is unable to use the CSPAs to raise capital absent waivers
from Triton of conditions set forth in the CSPAs that the Company
is currently unable to satisfy. Nevertheless, for the avoidance of
doubt, the Company sent a formal notice of termination of the CSPAs
to Triton on September 13, 2024. As a result, there is no
possibility that the Company can issue shares pursuant to either
CSPA.

Exchange Act Deregistation and Suspension of Reporting Obligations

The Company intends to terminate its registration, and suspend its
obligation to file reports, under the Exchange Act by filing a Form
15 as soon as is practicable.

                      About Presto Automation

Presto (Nasdaq: PRST) provides enterprise-grade AI and automation
solutions to the restaurant industry. Presto's solutions are
designed to decrease labor costs, improve staff productivity,
increase revenue, and enhance the guest experience. The company
offers its AI solution, Presto Voice, to quick service
restaurants(QSRs) and its pay-at-table tablet solution, Presto
Touch, to casual dining chains. Some of the most recognized
restaurant names in the United States are among Presto's customers,
including Carl's Jr., Hardee's, and Checkers for Presto Voice.

                           Going Concern

In its Quarterly Report for the period ended September 30, 2023,
the Company cautioned that substantial doubt exists about its
ability to continue as a going concern within the next 12 months
from the issuance of the report. The Company continues efforts to
mitigate the conditions or events that raise this substantial
doubt; however, as some components of these plans are outside of
management's control, the Company cannot offer any assurances they
will be effectively implemented. The Company also cannot guarantee
that additional financing will be available on acceptable terms or
at all. If the Company is unable to raise additional capital, it
could lead to an event of default under the Credit Agreement and
the potential exercise of remedies by the Agent and Lender, which
would materially and adversely impact its business, results of
operations, and financial condition.


PRETIUM PKG: $350MM Bank Debt Trades at 55% Discount
----------------------------------------------------
Participations in a syndicated loan under which Pretium PKG
Holdings Inc is a borrower were trading in the secondary market
around 45.3 cents-on-the-dollar during the week ended Friday, Sept.
20, 2024, according to Bloomberg's Evaluated Pricing service data.

The $350 million Term loan facility is scheduled to mature on
October 1, 2029. The amount is fully drawn and outstanding.

Pretium PKG Holdings, Inc. is a manufacturer of rigid plastic
containers for variety of end markets, including food and beverage,
chemicals, healthcare, wellness and personal care. Pretium PKG
Holdings, Inc. is a portfolio company of Clearlake since January
2020.


QUEST BORROWER: Blackstone L & S Marks $1.5MM Loan at 25% off
-------------------------------------------------------------
Blackstone Long-Short Credit Income Fund has marked its $1,513,360
loan extended to Atlas CC Acquisition Corp to Atlas CC Acquisition
Corp market at $1,127,877 or 75% of the outstanding amount,
according to the Blackstone L & S's Form N-CSRS for the semi-annual
period ended June 30, 2024, filed with the Securities and Exchange
Commission.

Blackstone L & S is a participant in a First Lien Term Loan B (3M
CME Term SOFR + 4.25%, 0.75% Floor) to Quest Borrower Ltd. The loan
matures on May 25, 2028.

Blackstone L & S is a diversified, closed-end management investment
company. BGX was organized as a Delaware statutory trust on October
22, 2010. BGX was registered under the 1940 Act on October 26,
2010. BGX commenced operations on January 27, 2011. Prior to that,
BGX had no operations other than matters relating to its
organization and the sale and issuance of 5,236 common shares of
beneficial interest in BGX to the Adviser at a price of $19.10 per
share.

Blackstone L & S is led by Robert Zable Principal Executive
Officer, President and Chief Executive Officer; and Gregory Roppa
Principal Financial Officer, Treasurer and Chief Financial Officer.
The Fund can be reached through:

       Robert Zable
       Blackstone Long-Short Credit Income Fund
       345 Park Avenue, 31st Floor,
       New York, New York 10154
       Telephone: (877) 876-1121

            - and -
       
       Marisa Beeney
       Blackstone Alternative Credit Advisors LP
       345 Park Avenue, 31st Floor
       New York, New York 10154
       Telephone: (877) 876-1121

Quest Borrower Limited is part of the High Tech Industries.


QUEST SOFTWARE: $2.81BB Bank Debt Trades at 31% Discount
--------------------------------------------------------
Participations in a syndicated loan under which Quest Software Inc
is a borrower were trading in the secondary market around 69.3
cents-on-the-dollar during the week ended Friday, Sept. 20, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $2.81 billion Term loan facility is scheduled to mature on
February 1, 2029. About $2.75 billion of the loan is withdrawn and
outstanding.

Quest Software provides software solutions. The Company offers
enterprise software that identities, users and data, streamlines IT
operations, and hardens cyber security from the inside out. Quest
Software serves customers in the United States. 


QUEST SOFTWARE: $765MM Bank Debt Trades at 62% Discount
-------------------------------------------------------
Participations in a syndicated loan under which Quest Software Inc
is a borrower were trading in the secondary market around 38.4
cents-on-the-dollar during the week ended Friday, Sept. 20, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $765 million Term loan facility is scheduled to mature on
February 1, 2030. The amount is fully drawn and outstanding.

Quest Software provides software solutions. The Company offers
enterprise software that identities, users and data, streamlines IT
operations, and hardens cyber security from the inside out. Quest
Software serves customers in the United States.


RADIATE HOLDCO: Blackstone L & S Marks $1.1MM Loan at 19% off
-------------------------------------------------------------
Blackstone Long-Short Credit Income Fund has marked its $1,178,841
loan extended to Radiate Holdco, LLC to market at $958,056 or 81%
of the outstanding amount, according to the Blackstone L & S's Form
N-CSRS for the semi-annual period ended June 30, 2024, filed with
the Securities and Exchange Commission.

Blackstone L & S is a participant in a First Lien Term Loan (1M US
SOFR + 3.25%) to Radiate Holdco, LLC. The loan matures on September
25, 2026.

Blackstone L & S is a diversified, closed-end management investment
company. BGX was organized as a Delaware statutory trust on October
22, 2010. BGX was registered under the 1940 Act on October 26,
2010. BGX commenced operations on January 27, 2011. Prior to that,
BGX had no operations other than matters relating to its
organization and the sale and issuance of 5,236 common shares of
beneficial interest in BGX to the Adviser at a price of $19.10 per
share.

Blackstone L & S is led by Robert Zable Principal Executive
Officer, President and Chief Executive Officer; and Gregory Roppa
Principal Financial Officer, Treasurer and Chief Financial Officer.
The Fund can be reached through:

       Robert Zable
       Blackstone Long-Short Credit Income Fund
       345 Park Avenue, 31st Floor,
       New York, New York 10154
       Telephone: (877) 876-1121

            - and -
       
       Marisa Beeney
       Blackstone Alternative Credit Advisors LP
       345 Park Avenue, 31st Floor
       New York, New York 10154
       Telephone: (877) 876-1121

Radiate Holdco LLC, also known as Astound Broadband, and backed by
Stonepeak, is a broadband communications services provider and
cable operator doing business via regional providers RCN, Grande
Communications, Wave Broadband and enTouch Systems.


RECOM LLC: Seeks Court Nod to Sell Personal Property to BL Pallet
-----------------------------------------------------------------
Recom, LLC will ask the U.S. Bankruptcy Court for the District of
Utah at a hearing today to approve the sale of its personal
property to BL Pallet Racking.

The company is selling its excess pallet racking to BL Pallet for
$17,195.

Recom will use the proceeds from the sale to, among other things,
pay its landlord, 225 East 900 South Industrial, LLC.

"[Recom] required a means to make the immediate payment to its
landlord, and concluded that since it intended to downsize the
amount of space it occupied, it could sell off surplus pallet
racking to help fund the immediate payment to the landlord," George
Hofmann, Esq., the company's attorney, said in a motion filed in
court.

The sale will also generate funds for the company's reorganization,
according to Mr. Hofmann.

                          About Recom LLC

Recom, LLC sought protection for relief under Chapter 11 of the
Bankruptcy Code (Bankr. D. Utah Case No. 24-23750) on July 30,
2024, listing $100,001 to $500,000 in both assets and liabilities.

Judge Peggy Hunt presides over the case.

George B. Hofmann, Esq., at Cohne Kinghorn PC represents the Debtor
as legal counsel.


REDSTONE HOLDCO 2: $450MM Bank Debt Trades at 33% Discount
----------------------------------------------------------
Participations in a syndicated loan under which Redstone Holdco 2
LP is a borrower were trading in the secondary market around 67.4
cents-on-the-dollar during the week ended Friday, Sept. 20, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $450 million Term loan facility is scheduled to mature on April
27, 2029. The amount is fully drawn and outstanding.

Redstone Holdco 2 LP and Redstone Buyer LLC were formed as part of
the buyout of the RSA Security business from Dell Inc.


REMARKABLE HEALTHCARE: Available Cash & Earnings to Fund Plan
-------------------------------------------------------------
Remarkable Healthcare of Seguin LP and Remarkable Healthcare LLC,
affiliates of Remarkable Healthcare of Carrollton, LP, filed with
the U.S. Bankruptcy Court for the Northern District of Texas a
Joint Subchapter V Plan of Reorganization dated August 19, 2024.

The Remarkable Healthcare Debtors, including Remarkable Healthcare
of Seguin LP ("RHSeguin") and Remarkable Healthcare, LLC ("RH LLC")
(collectively "Remarkable") were formed in Texas from 2010 to 2013
to operate four skilled nursing facilities in Texas with
approximately 270 resident patients.

In late 2023, while in bankruptcy, the Debtors started working
toward entering into the Quality Incentive Payment Program for
Nursing Homes ("QIPP") through an arrangement with West Wharton
County Hospital District ("WWCHD"). The QIPP would allow the
Debtors to net additional revenues starting in the fourth quarter
of 2024.

On March 1, 2024, the Debtors executed three agreements for each of
the four Debtors RH Fort Worth, RH Carrollton, RH Dallas, and RH
Seguin. In addition to a Sublease, WWCHD and each Debtor entered
into a Management Agreement Dated as of March 1, 2024 (the
"Management Agreement"), and an Operations Transfer Agreement
between Remarkable Healthcare, LLC and WWCHD.

This Subchapter V Plan provides for the reorganization of the RH
Seguin and RH LLC through the full implementation of the QIPP
Program and the rejection of certain unfavorable executory
contracts.

This Plan provides that all Distributions will be funded with the
Debtors' projected Disposable Income over the Commitment Period.
The Debtors' total projected Disposable Income for the Commitment
Period is $1,764,677.

Class 3 consists of all General Unsecured Claims. Except to the
extent that a Holder of an Allowed General Unsecured Claim and the
Debtors or the Reorganized Debtors, as applicable, agree to less
favorable treatment of its Allowed General Unsecured Claim, each
Holder of an Allowed General Unsecured Claim shall receive, in full
and complete satisfaction, settlement, discharge, and release of,
and in exchange for, its Allowed General Unsecured Claim, its Pro
Rata share of Debtors' projected Disposable Income.

On an annual basis beginning in the second year after this Plan
goes effective, after satisfaction in full of all Allowed Secured
Claims, Administrative Expense Claims, Professional Fee Claims, and
Priority Unsecured Claims, the Debtors shall make Distributions of
all available disposable income to all Holders of Allowed Unsecured
Claims on a Pro Rata basis. Class 3 is Impaired.

Class 4 consists of all Interests in the Debtors. Holders of
Interests in Debtors shall retain such Interests. Holders of
Interests in the Debtors shall not receive any Distribution under
this Plan on account of such Interests.

The Debtors anticipate that all Distributions made under this Plan
will be funded from the Cash on hand and future earnings, which
will not be less than 100% of the Debtors' projected Disposable
Income for the Commitment Period. However, the Debtors reserve the
right to make a lump sum payment during the Commitment Period.

A full-text copy of the Joint Subchapter V Plan dated August 19,
2024 is available at https://urlcurt.com/u?l=4OlxXL from
PacerMonitor.com at no charge.

Counsel to the Debtor:

     Liz Boydston, Esq.
     Alexandria Rahn, Esq.
     Gutnicki LLP
     10440 N. Central Expressway, Suite 800
     Dallas, TX 75231
     Tel: (465) 895-4413
     Fax: (465) 895-4413
     Email: lboydston@gutnicki.com
            arahn@gutnicki.com

     Max Schlan, Esq.
     45 Rockefeller Plaza
     Suite 2000
     New York, New York 10111
     Telephone: (646) 825-2330
     Facsimile: (646) 825-2330
     Email: mschlan@gutnicki.com

                  About Remarkable Healthcare

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. N.D. Tex. Case No. 24-40605) on March 20,
2024, with $1,000,001 to $10 million in assets and liabilities.

Judge Brenda T. Rhoades presides over the case.


REPUBLIC FIRST: Seeks to Hire Barack Ferrazzano as Special Counsel
------------------------------------------------------------------
Republic First Bancorp Inc. seeks approval from the U.S. Bankruptcy
Court for the Eastern District of Pennsylvania to employ Barack
Ferrazzano Kirschbaum & Nagelberg LLP as special counsel.

The firm will advise the Debtor with regard to federal and state
banking law.

The firm received a retainer in the amount of $150,000.

As disclosed in the court filings, Barack Ferrazzano does not hold
any interest adverse to the Debtor or the estate.

The firm can be reached though:

     John M. Geiringer, Esq.
     200 West Madison Street, Suite 3900
     Chicago, IL 60606
     Phone: (312) 984-3217
     Email: john.geiringer@bfkn.com

             About Republic First Bancorp Inc.

Republic First Bancorp, Inc. in Philadelphia, PA, sought relief
under Chapter 11 of the Bankruptcy Code (Bankr. E.D. Pa. Case No.
24-12991) on Aug. 27, 2024, listing as much as $1 million to $10
million in both assets and liabilities. Brian F. Doran as
authorized person, signed the petition.

Judge Ashely M Chan oversees the case.

CIARDI CIARDI AND ASTIN serve as the Debtor's legal counsel.


RETSEL CORP: Kicks Off Subchapter V Bankruptcy Proceeding
---------------------------------------------------------
Retsel Corporation filed Chapter 11 protection in the District of
South Dakota. According to court documents, the Debtor reports
between $1 million and $10 million in debt owed to 1 and 49
creditors. The petition states that funds will be available to
unsecured creditors.

A meeting of creditors under 11 U.S.C. Section 341(a) is slated for
October 17, 2024 at 10:00 a.m. in Room Telephonically.

                     About Retsel Corporation

Retsel Corporation is part of the traveler accommodation industry.

Retsel Corporation sought relief under Subchapter V of Chapter 11
of the U.S. Bankruptcy Code (Bankr. D. S.D. Case No. 24-50081) on
September 7, 2024. In the petition filed by Chad Uhre, as
president, the Debtor reports estimated assets and liabilities
between $1 million and $10 million each.

Honorable Bankruptcy Judge Laura L. Kulm Ask oversees the case.

The Debtor is represented by:

     Robert L. Meadors, Esq.
     BRENDE & MEADORS LLP
     PO Box 1024
     Sioux Falls SD 57101-1024
     Tel: (605) 333-0070
     Email: rlm@bsmllp.com


RETSEL CORP: Seeks Court Permission to Use Cash Collateral
----------------------------------------------------------
Retsel Corporation asks the U.S. Bankruptcy Court for the District
of South Dakota for authority  to use cash collateral to maintain
its operations during the Chapter 11 bankruptcy process, ensuring
it can cover critical expenses like employee wages, utilities, and
supplies.

The Debtor requests to use up to $496,103 in cash collateral from
September 7 through October 31, 2024. This amount includes the
existing cash balances in its bank accounts and post-petition
income from hotel operations. Of this total, preliminary
authorization for $196,946 is sought to cover immediate operational
needs.

As adequate protection, the Debtor proposes to grant First
Interstate Bank a replacement lien for the use of cash collateral
on all post-petition receivables to the extent such collateral is
used. Furthermore, the Debtor grants First Interstate Bank the
right to inspect the collateral, upon reasonable notice, and Debtor
agree to keep the collateral insured and to maintain the collateral
in its present condition, ordinary wear and tear excepted. In
addition, the Debtor proposes to make an adequate protection
payment to First Interstate Bank of $11,663.02 in each month of
this cash collateral request.

The firm can be reached through:

     Robert L. Meadors, Esq.
     Brende & Meadors LLP
     2900 S. Philips Avenue Ste. 100
     P.O. Box 1024
     Sioux Falls, SD 57101
     Telephone: (605) 333-0070
     Facsimile: (605) 333-0121
     Email: rlm@bsmllp.com

                About Retsel Corporation

Retsel Corporation, a part of the traveler accommodation
industry,filed its voluntary petition for relief under Chapter 11
of the Bankruptcy Code (Bankr. D.S.D. Case No. 24-50081) on Sept.
7, 2024,listing up to $10 million in both assets and liabilities.

Judge Laura L. Kulm Ask oversees the case.

Robert L. Meadors, Esq., at Brende & Meadors LLP represents the
Debtor as counsel.


RISE MANAGEMENT: Taps Pipes Miles Beckman as Special Counsel
------------------------------------------------------------
Rise Management, LLC seeks approval from the U.S. Bankruptcy Court
for the District of Louisiana to employ Pipes Miles Beckman, LLC as
special counsel.

Pipes Miles has agreed to represent the Debtor as special counsel
for debt collection matters.

H. Minor Pipes, III, a partner in Pipes Miles Beckman, LLC, will
lead the representation. Mr. Pipes' current hourly rate is $350 per
hour. Further, the special counsel will be reimbursed for all out
of pocket expenses.

Mr. Pipes assured the court that his firm does not hold any
interest adverse to the Debtor or the estate with respect to the
matters on which it is to be employed.

The firm can be reached through:

     H. Minor Pipes, III, Esq.
     Pipes Miles Beckman, LLC
     1100 Poydras St # 3300
     New Orleans, LA 70163
     Phone: (504) 322-7070

       About Rise Management, LLC

Rise Management LLC is primarily engaged in renting and leasing
real estate properties. The Debtor owns three properties located in
New Orleans having a total current value of $1.3 million.

Rise Management LLC sought relief under Subchapter V of Chapter 11
of the U.S. Bankruptcy Code (Bankr. E.D. La. Case No. 24-11535) on
August 7, 2024. In the petition filed by Cullan Maumas of MagNola
Ventures, LLC, the Debtor's manager, the Debtor reports total
assets of $2,628,537 and total liabilities of $2,952,920.

The Honorable Bankruptcy Judge Meredith S. Grabill oversees the
case.

The Debtor is represented by Patrick Garrity, Esq. at THE DERBES
LAW FIRM, LLC.


SANDVINE CORP: $400MM Bank Debt Trades at 83% Discount
------------------------------------------------------
Participations in a syndicated loan under which Sandvine Corp is a
borrower were trading in the secondary market around 16.9
cents-on-the-dollar during the week ended Friday, Sept. 20, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $400 million Term loan facility is scheduled to mature on
November 3, 2025. About $395 million of the loan is withdrawn and
outstanding.

Sandvine Corporation, headquartered in Waterloo, Ontario, Canada,
and owned by funds affiliated with Francisco Partners, provides
network and application intelligence solutions to mobile, fixed,
cable, satellite and Wi-Fi service providers, and governments
globally.


SBA COMMUNICATIONS: Egan-Jones Retains B+ Senior Unsecured Ratings
------------------------------------------------------------------
Egan-Jones Ratings Company, on September 5, 2024, maintained its
'B+' foreign currency and local currency senior unsecured ratings
on debt issued by SBA Communications Corporation. EJR also withdrew
rating on commercial paper issued by the Company.

Headquartered in Boca Raton, Florida, SBA Communications
Corporation owns and operates wireless communications
infrastructure in the United States.


SDS COLCON: Files Amendment to Disclosure Statement
---------------------------------------------------
SDS Colcon LLC and SDS Colcon Owner LLC, submitted an Amended
Disclosure Statement describing Joint Plan of Liquidation dated
August 20, 2024.

At its core, the Plan is the vehicle to implement a comprehensive
settlement reached by the Debtors and their sole secured creditor,
TIG Romspen US Master Mortgage LP ("Romspen" or the "Lender"),
providing an agreed exit strategy for conclusion of the Chapter 11
cases based upon Romspen's financing of the completion of the
Debtors' unfinished condominium project and the subsequent sale of
the Property.

As noted in the Plan, the Debtors and Romspen were at loggerheads
for a significant period of time both before and after the
commencement of the bankruptcy cases regarding, inter alia, (i) the
final amounts owed to Romspen on account of its Secured Claim; (ii)
the scope and costs needed to complete construction of the Debtor's
project at 63 Columbia Street, Brooklyn, NY (the "Property") to
build eleven residential condominium units (the "Project"); (iii)
how to finance completion of the Project and whether the Debtors
could do so; and (iv) how best to sell the completed Project.

Class 1 consists of the Romspen Allowed Secured Claim which shall
be treated and paid in accordance with the Settlement Agreement up
to the allowed amounts thereunder net of potential waivers of
default interest and late fees. Romspen, as the holder of the
Romspen Allowed Secured Claim shall be treated and paid in
accordance with the Settlement Agreement up to the allowed amounts
thereunder, of potential waivers of default interest and late fees.
As Class 1 is not being paid in cash, in full, on the Plan's
Effective Date, Class 1 is impaired under the Plan.

Class 2 consists of Unsecured Claims. Except as hereafter provided
and/or as may be agreed to between the Debtors and the holder of
any Allowed Unsecured Claim, the holders of Allowed Unsecured
Claims, in full and final satisfaction, release and settlement of
such Allowed Unsecured Claims, shall from time to time receive Pro
Rata distributions of Cash from the Unsecured Claim Fund plus,
potential additional recovery if the Section 5.4 waivers are
achieved and Remaining Cash exists after payment by Owner of all
Administrative Claims, Priority Claims, Professional Fee Claims,
the Romspen Allowed Secured Claim, Other Allowed Secured Claims.
Class 2 Unsecured Claims are Impaired.

The holders of the Class 3(a) Colcon Interests shall receive a Pro
Rata distribution of any Remaining Cash received from Owner after
payment by Owner of all Administrative Claims, Priority Claims,
Professional Fee Claims, the Romspen Allowed Secured Claim, Other
Allowed Secured Claims and Unsecured Claims, and otherwise shall
receive no other consideration under the Plan. Class 3(a) Colcon
Interests are Impaired by the Plan.

The holder of the Class 3(b) Owner Interest shall neither receive
nor retain any consideration under the Plan. The Class 3(b) Owner
Interests will be conveyed and assigned to Romspen as partial
consideration for the treatment of the Romspen Allowed Secured
Claim.

The Net Proceeds and other funds utilized to make Cash payments
under the Plan have been and/or will be generated from, among other
things, collections from the proceeds of sale of substantially all
of the Debtors' Property and Assets to date in the Case, and the
proceeds of the liquidation or other disposition of the remaining
Property and Assets of the Debtors, including, without limitation,
the Condominium Units.

A full-text copy of the Amended Disclosure Statement dated August
20, 2024 is available at https://urlcurt.com/u?l=KPVvAs from
PacerMonitor.com at no charge.

Counsel for the Debtors:

     Kevin J. Nash, Esq.
     GOLDBERG WEPRIN FINKEL GOLDSTEIN LLP
     1501 Broadway, 22nd Floor
     New York, NY 10036
     Telephone: (212) 221-5700
     Email: knash@gwfglaw.com

                     About SDS Colcon LLC

Alleged creditors filed an involuntary Chapter 11 petition for SDS
Colcon LLC on Sep. 27, 2023.  The Debtors, SDS Colcon LLC and SDS
Colcon Owner LLC, in turn filed a voluntary petition under Chapter
11 of the Bankruptcy Code on Nov. 13, 2023 (Bankr. E.D.N.Y. Lead
Case No. 23-43469).

Goldberg Weprin Finkel Goldstein LLP is the Debtors' bankruptcy
counsel.


SEAGATE TECHNOLOGY: Egan-Jones Hikes Sr. Unsecured Ratings to B+
----------------------------------------------------------------
Egan-Jones Ratings Company, on September 13, 2024, upgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Seagate Technology ULC to B+ from BB-. EJR also
withdrew rating on commercial paper issued by the Company.

Headquartered in Fremont, California, Seagate Technology ULC
designs and manufacture hard disk drives.


SEDONA VINEYARDS: Case Summary & Four Unsecured Creditors
---------------------------------------------------------
Debtor: Sedona Vineyards LLC
        2024 N. 7th Street, Ste 202
        Phoenix, AZ 85006

Chapter 11 Petition Date: September 23, 2024

Court: United States Bankruptcy Court
       District of Arizona

Case No.: 24-07991

Debtor's Counsel: Benjamin Wright, Esq.
                  WRIGHT LAW OFFICES, PLC
                  2999 N. 44th St. Suite 250
                  Phoenix, AZ 85018
                  Tel: 602-540-2328
                  Fax: 480-717-3380
                  Email: bwright@wloaz.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Douglas Edgelow as manager/member.

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

https://www.pacermonitor.com/view/5ZFMVBA/SEDONA_VINEYARDS_LLC__azbke-24-07991__0001.0.pdf?mcid=tGE4TAMA


SHORTER TRANSPORT: Kathleen DiSanto Named Subchapter V Trustee
--------------------------------------------------------------
The U.S. Trustee for Region 21 appointed Kathleen DiSanto, Esq., at
Bush Ross, P.A., as Subchapter V trustee for Shorter Transport,
LLC.

Ms. DiSanto will be paid an hourly fee of $350 for her services as
Subchapter V trustee and will be reimbursed for work-related
expenses incurred.  

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

The Subchapter V trustee can be reached at:

     Kathleen L. DiSanto, Esq.
     Bush Ross, P.A.
     P.O. Box 3913
     Tampa, FL 33601-3913
     Phone: (813) 224-9255
     Fax: (813) 223-9620  
     Email: disanto.trustee@bushross.com

                      About Shorter Transport

Shorter Transport, LLC filed a petition under Chapter 11,
Subchapter V of the Bankruptcy Code (Bankr. N.D. Fla. Case No.
24-40373) on September 5, 2024, with $50,001 to $100,000 in both
assets and liabilities.

India Footman, Esq., at Footman Law Firm, P.A. represents the
Debtor as bankruptcy counsel.


SILAC INSURANCE: A.M. Best Cuts Fin. Strength Rating to B(Fair)
---------------------------------------------------------------
AM Best has removed from under review with negative implications
and downgraded the Financial Strength Rating (FSR) to B (Fair) from
B+ (Good) and the Long-Term Issuer Credit Rating (Long-Term ICR) to
"bb+" (Fair) from "bbb-" (Good) of SILAC Insurance Company (SILAC)
(Salt Lake City, UT). The outlook assigned to the FSR is stable
while the outlook assigned to the Long-Term ICR is negative.

The Credit Ratings (ratings) reflect SILAC's balance sheet
strength, which AM Best assesses as adequate, as well as its
adequate operating performance, neutral business profile and
marginal enterprise risk management.

The ratings of SILAC have been removed from under review with
negative implications and downgraded, with a negative outlook
assigned to the Long-Term ICR, primarily due to continued reliance
on unrated reinsurers with increasing reinsurance leverage. Due to
this factor, AM Best notes a decline in SILAC's risk-adjusted
capitalization, which is assessed at the weak level, as measured by
Best's Capital Adequacy Ratio (BCAR).


SINCLAIR TELEVISION: $750MM Bank Debt Trades at 29% Discount
------------------------------------------------------------
Participations in a syndicated loan under which Sinclair Television
Group Inc is a borrower were trading in the secondary market around
70.9 cents-on-the-dollar during the week ended Friday, Sept. 20,
2024, according to Bloomberg's Evaluated Pricing service data.

The $750 million Term loan facility is scheduled to mature on April
23, 2029. About $735 million of the loan is withdrawn and
outstanding.

Sinclair Television Group, Inc. provides media broadcasting
services. The Company offers television broadcasting and
programming services.


SIX FLAGS: Egan-Jones Retains B- Senior Unsecured Ratings
---------------------------------------------------------
Egan-Jones Ratings Company, on September 10, 2024, maintained its
'B-' foreign currency and local currency senior unsecured ratings
on debt issued by Six Flags Theme Parks Inc. EJR also withdrew
rating on commercial paper issued by the Company.

Headquartered in Arlington, Texas, Six Flags Theme Parks Inc.
operates as an amusement park.


SOUTHWEST AIRLINES: Egan-Jones Retains BB Senior Unsecured Ratings
------------------------------------------------------------------
Egan-Jones Ratings Company, on September 2, 2024, maintained its
'BB' foreign currency and local currency senior unsecured ratings
on debt issued by Southwest Airlines Co. EJR also withdrew rating
on commercial paper issued by the Company.

Headquartered in Dallas, Texas, Southwest Airlines Co. is a
domestic airline that provides primarily short-haul,
high-frequency, and point-to-point services.


SRAX INC: TAAD LLP Raises Going Concern Doubt
---------------------------------------------
SRAX, Inc. disclosed in a Form 10-K Report filed with the U.S.
Securities and Exchange Commission for the fiscal year ended
December 31, 2022, that its auditor expressed substantial doubt
about the Company's ability to continue as a going concern.

Diamond Bar, Calif.-based TAAD LLP, the Company's auditor since
2023, issued a "going concern" qualification in its report dated
September 20, 2024, citing that the Company has an accumulated
deficit, a working capital deficit and negative cash flows from
operations. These factors, among others, raise substantial doubt
about the Company's ability to continue as a going concern.

For the year ended December 31, 2022, the Company had:

     * Net loss of $31,638,000; and
     * Net cash used in operations was $12,327,000

Additionally, at December 31, 2022, the Company had:

     * Accumulated deficit of $61,993,000
     * Stockholders' deficit of $9,294,000; and
     * Working capital deficit of $12,866,000

The Company anticipates that it will need to raise additional
capital immediately in order to continue to fund its operations.
The Company has relied on third parties for debt based funding of
its operations. There is no assurance that the Company will be able
to obtain additional funds on commercially acceptable terms, if at
all. There is also no assurance that the amount of funds the
Company might raise will enable the Company to complete its
initiatives or attain profitable operations.

The Company's operating needs include the planned costs to operate
its business, including amounts required to fund working capital
and capital expenditures. The Company's future capital requirements
and the adequacy of its available funds will depend on many
factors, including the Company's ability to successfully expand to
new markets, competition, and the need to enter into collaborations
with other companies or acquire other companies to enhance or
complement its product and service offerings.

There can be no assurances that financing will be available on
terms which are favorable, or at all. If the Company is unable to
raise additional funding to meet its working capital needs in the
future, it will be forced to delay, reduce, or cease its
operations.

A full-text copy of the Company's Form 10-K is available at:

                   https://tinyurl.com/266fe3td

                            About SRAX

SRAX is a technology firm focused on enhancing communications
between public companies and their shareholders and investors and
is a Delaware corporation formed on August 2, 2011. SRAX is
headquartered in Westlake Village, California but operates as a
distributed virtual Company. The Company currently has one
reportable and operating segment, which consists of one reporting
unit consisting of two distinct business units. Each of SRAX's
business units deliver valuable insights that assist our clients
with their investor relations and communications initiatives.

As of December 31, 2022, the Company had $18,070,000 in total
assets, $27,319,000 in total liabilities, and $9,249,000 in total
stockholders' deficit.


STREAMLINE HEALTH: Incurs $2.8 Million Net Loss in Fiscal Q2
------------------------------------------------------------
Streamline Health Solutions, Inc. filed with the U.S. Securities
and Exchange Commission its Quarterly Report on Form 10-Q reporting
a net loss of $2.8 million on $4.5 million of total revenues for
the three months ended July 31, 2024, compared to a net loss of
$2.5 million on $5.8 million of total revenues for the three months
ended July 31, 2023.

For the six months ended July 31, 2024, the Company reported a net
loss of $5.5 million on $8.8 million of revenues, compared to a net
loss of $5.4 million on $11.1 million of revenues for the same
period in 2023.

As of July 31, 2024, the Company had $39 million in total assets,
$23.1 million in total liabilities, and $15.9 million in total
stockholders' equity.

A full-text copy of the Company's Form 10-Q is available at:

                   https://tinyurl.com/mr3vtw8a

                          About Streamline

Incorporated in 1989, Streamline Health Solutions, Inc. --
http://www.streamlinehealth.net/-- is a provider of solutions and
services in the middle of the revenue cycle for healthcare
providers throughout the United States and Canada. Streamline
Health's technology helps hospitals improve their financial
performance by optimizing data and coding for every patient
encounter prior to bill submission. By performing these activities
before billing, providers can drive net revenue through reduced
revenue leakage, overbilling, and days in accounts receivable. This
enables providers to achieve more predictable revenue streams using
technology rather than manual intervention.

                           Going Concern

The Company has not generated sufficient revenues to allow it to
generate cash flow from operations and the Company anticipates the
need for additional liquidity in the next 12 months. The Company
has historically accumulated losses and used cash from its
financing activities to supplement its operations. The Company's
current forecast projects the Company may not be able to maintain
compliance with certain of its financial covenants under its
current credit agreement with the term loan lender in the next 12
months. Further, its recent private placement notes payables have
cross-default conditions with the senior term loan debt. These
conditions raise substantial doubt about the ability of the Company
to continue as a going concern within 12 months after the financial
statements for the quarterly period ended July 31, 2024, were
issued.


SUNPOWER CORP: Court Approves $45M Asset Sale to Complete Solar
---------------------------------------------------------------
Complete Solar Holdings, Inc. d/b/a Complete Solar, a solar
technology, services, and installation company, announced on Sept.
24, 2024, that the United States Bankruptcy Court for the District
of Delaware has approved the going concern sale of substantially
all assets of the Blue Raven, New Homes and Dealer businesses of
SunPower Corporation and certain of its affiliates to Complete
Solar for $45 million in cash. The sale is expected to close on or
before Monday, September 30, 2024, at which time SunPower
businesses, the SunPower brand, and about 1,000 employees will
become part of Complete Solar, the temporary name of SunPower
during this transition.

T.J. Rodgers, Complete Solar's CEO, commented "This is a pivotal
moment in the history of SunPower, one of the most storied US solar
companies. The dark cloud currently hanging over the US solar
industry will not bring SunPower's demise. And when that cloud
recedes -- as it must, since only 3.7% of American homes have solar
power in an age when solar energy has literally become cheaper than
fossil fuel energy -- the New SunPower will re-emerge as a lean and
competitive American-owned company with a national footprint.

Rodgers continued, "I would like to thank the US Bankruptcy Court
for recognizing Complete Solar's good faith offer to acquire the
SunPower businesses, despite the ludicrous financial claims made in
court by Maxeon, a Singapore company whose stock has been driven
down to $0.078 per share due to the dilution engineered by its
dominant Chinese investor, the TCL Corporation, which now controls
the old SunPower manufacturing organization and would like nothing
more than to use the SunPower brand to enter the US market.

Rodgers concluded, "Finally I would like to thank our investors,
who recently added another $40 million to the offering we announced
on September 9th, to bring the total proceeds to $80 million. We do
not anticipate needing any more cash during this transition. The
key presentation material used to raise that funding is now
available on our website."

                           About SunPower

Headquartered in Richmond, California, SunPower (NASDAQ: SPWR) --
SunPower -- is a residential solar, storage, and energy services
provider in North America. SunPower offers solar + storage
solutions that give customers control over electricity consumption
and resiliency during power outages while providing cost savings to
homeowners.

SunPower Corporation and nine of its affiliates sought protection
under Chapter 11 of the U.S. Bankruptcy Code (Bankr. D. Del., Lead
Case No. 24-11649) on August 5, 2024. In the petition signed by
Matthew Henry as chief transformation officer, the Debtors
disclosed total assets of $1,219,276,283 and total debts of
$1,119,141,312 as of December 31, 2023.

The Debtors have engaged Richards, Layton & Finger, P.A. and
Kirkland & Ellis LP as bankruptcy counsel. Alvarez & Marsal North
America, LLC serves as financial advisor to the Debtors. Moelis &
Company LLC acts as investment banker to the Debtors, and Epiq
Systems Inc. acts as notice and claims agent.


TACORA RESOURCES: Completes CCAA Sale, Secures $250MM for Growth
----------------------------------------------------------------
Tacora Resources Inc., a high-grade iron ore concentrate producer
announced that it has closed its sale transaction led by an
investor group consisting of Cargill Incorporated, Millstreet
Capital Management, O'Brien-Staley Partners and Brigade Capital
Management LP.

"The closing of this transaction marks a pivotal moment and a
transformative phase for Tacora's future," said President and Chief
Executive Officer Brian Penney. "Our entire team is excited to have
the resources to execute our production and investment plans. With
a new and powerful investor group, we look forward to driving value
for all stakeholders as we execute our multi-year capital
investment and ramp-up plan to achieve historic name-plate
production of 6 million tonnes per annum of high-grade iron ore
concentrate."

Tacora emerges from the Companies' Creditors Arrangement Act
(Canada) process with a $250 million equity injection, a
strengthened balance sheet, and an improved business plan. As a
result of the CCAA restructuring, Tacora benefits from several new
competitive advantages:

-- Stable government and team member relations, as evidenced by an
Impact and Benefits Agreement with the Government of Newfoundland
and Labrador and a 5-year Collective Bargaining Agreement with the
United Steel Workers (USW) 6285.

-- Healthy supplier relationships.

-- A significantly advantageous amended rail agreement.

-- A best-in-class 10-year offtake agreement with Cargill metals
business, featuring an aligned structure to maximize Tacora's
revenue and commercial flexibility. -- Substantial liquidity to
support ongoing capital investment and expansion plans.

"Tacora has been burdened for the last 12 months with the yoke of a
CCAA proceeding and embedded litigation. After prolonged legal and
restructuring efforts going nowhere, we reached out to a group of
investors with the hope that it will be engaged with trust." Jerry
O'Brien, CEO and CIO of O'Brien-Staley Partners stated. "We felt
this had to be resolved on a principal-to-principal basis. Lawyers
and bankers can't do it for you; and this valuable company had to
be restructured for the benefit of its employees and stakeholders.
Soon after engaging in discussions between my firm, Millstreet and
Cargill, it was clear our interests were very much aligned, and it
was pretty much smooth sailing after that," he added.

About Millstreet Capital Management LLC

Millstreet Capital Management LLC is a Boston-based SEC-registered
investment adviser with the goal of compounding superior absolute
returns that are uncorrelated to traditional asset classes. The
firm focuses on exploiting inefficiencies within the small-to-mid
cap segment of the high yield and leveraged loan markets.
Additional information is available at www.millstreet.com.

About O'Brien-Staley Partners

O'Brien-Staley Partners operates across four discrete financial
business strategies: alternative asset management, market-rate
impact investing, nationwide loan servicing, and deposit
management. Founded by Jerry O'Brien and Warren Staley in 2010, OSP
is imbued with core credit and fundamental investing discipline,
risk management, and governance that are hallmarks of their
personal and professional brands. For more information, visit
www.osp-group.com.

About Cargill, Incorporated

Cargill, Incorporated is committed to providing food, ingredients,
agricultural solutions, and industrial products to nourish the
world in a safe, responsible, and sustainable manner. With 159
years of experience, Cargill partners with farmers and customers to
source, make, and deliver products vital for living. For more
information, visit Cargill.com and our News Center here.

                    About Tacora Resources Inc.

Tacora is a private company that is focused on the production and
sale of high-grade and quality iron ore products that improve the
efficiency and environmental performance of steel making and,
subject to final process verification and economic assessment, the
development of a high purity manganese product for advanced battery
technology. The Company owns and operates the Scully Mine, an iron
ore concentrate producer located near Wabush, Newfoundland and
Labrador, Canada with a production capacity of six million tonnes
per year. Additional information about the Company is available at
www.tacoraresources.com.

Greenhill & Co. Canada Ltd., an affiliate of Mizuho, is serving as
financial advisor and Stikeman Elliott LLP is serving as legal
counsel to Tacora. FTI Consulting Canada Inc. is serving as
Court-appointed Monitor and Cassels Brock & Blackwell LLP is
serving as legal counsel to the Monitor. GLC Advisors & Co., LLC is
serving as financial advisor and Osler, Hoskin & Harcourt LLP is
serving as legal counsel to Millstreet and OSP. Jefferies Financial
Group Inc. is serving as financial advisor and Goodmans LLP is
serving as legal counsel to Cargill.


TAMPA BAY PLUMBERS: Creditors to Get Proceeds From Liquidation
--------------------------------------------------------------
Tampa Bay Plumbers, LLC, filed with the U.S. Bankruptcy Court for
the Middle District of Florida a Plan of Liquidation dated August
19, 2024.

The Debtor either directly, or through its wholly owned
subsidiaries provides plumbing, drain, and septic services to
commercial and residential customers.

The Plan will be funded through the liquidation of the Debtor's
assets and the funds received from the Debtor's Employee Retention
Credit ("ERC").

This Plan provides for one class of priority claims; forty-two
classes of secured claims; one class of general unsecured claims;
and one class of equity security holders. Unsecured creditors
holding allowed claims will receive a pro rata distribution of
their allowed claim payable over five years. This Plan also
provides for the payment of administrative and priority claims
under the terms to the extent permitted by the Code or by agreement
between the Debtor and the claimant.

Class 39 consists of General Unsecured Claims. Claimants will be
paid their pro rata share of any funds that remain after payment in
full of all allowed administrative, priority, and secured claims.
Distributions will be made on the thirtieth day following the final
payment made to administrative, priority, and secured claimants.
The Debtor does not anticipate that claimants in this class will
receive any distribution unless the funds the Debtor receives on
its ERC exceed the Internal Revenue Service’s allowed priority
claim.

Class 40 consists of Equity Security Holders of the Debtor. Equity
will retain ownership of the Debtor post-confirmation.

The Plan will be funded through the liquidation of the Debtor's
assets. The Debtor is presently interviewing auctioneers to handle
the majority of the liquidation process. The funds generated by the
liquidation will be distributed pursuant to the priority of claims
as set forth in the Bankruptcy Code. The current manager, Ryan
Pelky, will manage the Debtor until the liquidation is complete.

A full-text copy of the Liquidating Plan dated August 19, 2024 is
available at https://urlcurt.com/u?l=kXbJuJ from PacerMonitor.com
at no charge.

Attorney for Debtor:

     Buddy D. Ford, Esq.
     Jonathan A. Semach, Esq.
     Heather M. Reel, Esq.
     9301 West Hillsborough Avenue
     Tampa, Florida 33615-3008
     Telephone: (813) 877-4669
     Office Email: All@tampaesq.com
     Email: Buddy@tampaesq.com
     Email: Jonathan@tampaesq.com
     Email: Heather@tampaesq.com

                   About Tampa Bay Plumbers

Tampa Bay Plumbers, LLC, either directly, or through its wholly
owned subsidiaries provides plumbing, drain, and septic services to
commercial and residential customers.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. M.D. Fla. Case No. 23-02904) on July 10,
2023. In the petition signed by Ryan J. Pelky, its manager, the
Debtor disclosed $1,781,764 in assets and $4,418,145 in
liabilities.

Judge Catherine Peek McEwen oversees the case.

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


TBMV LLC: Scott Rever of Genova Burns Named Subchapter V Trustee
----------------------------------------------------------------
The U.S. Trustee for Regions 3 and 9 appointed Scott Rever, Esq.,
at Genova Burns, LLC as Subchapter V trustee for TBMV, LLC.

Mr. Rever will be paid an hourly fee of $450 for his services as
Subchapter V trustee and will be reimbursed for work-related
expenses incurred.

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

The Subchapter V trustee can be reached at:

     Scott S. Rever, Esq.
     Genova Burns LLC
     110 Allen Rd., Suite 304,
     Basking Ridge, NJ 07920
     Telephone: (973) 387-7801
     Email: Rever@genovaburns.com

                           About TBMV LLC

TBMV LLC, doing business as Retro Fitness, filed Chapter 11
petition (Bankr. D.N.J. Case No. 24-18410) on August 26, 2024, with
$100,001 to $500,000 in assets and $500,001 to $1 million in
liabilities.

Brian Gregory Hannon, Esq., at the Law Office of Norgaard O'Boyle
represents the Debtor as bankruptcy counsel.


TERADATA CORP: Egan-Jones Retains BB+ Senior Unsecured Ratings
--------------------------------------------------------------
Egan-Jones Ratings Company, on September 3, 2024, maintained its
'BB+' foreign currency and local currency senior unsecured ratings
on debt issued by Teradata Corporation. EJR also withdrew rating on
commercial paper issued by the Company.

Headquartered in San Diego, California, Teradata Corporation
operates as a database management company in the technology
industry.


TRONOX LIMITED: Egan-Jones Retains B+ Senior Unsecured Ratings
--------------------------------------------------------------
Egan-Jones Ratings Company, on September 19, 2024, maintained its
'B+' foreign currency and local currency senior unsecured ratings
on debt issued by Tronox Limited. EJR also withdrew rating on
commercial paper issued by the Company.

Headquartered in Stamford, Connecticut, Tronox Limited operates
mining and inorganic chemical businesses.


TUPPERWARE BRANDS: Lenders Seek Foreclosure
-------------------------------------------
Steven Church and Eliza Ronalds-Hannon of Bloomberg News report
that until Tuesday, Tupperware had been a familiar, but fading,
American brand, synonymous with storing leftovers in the fridge.
Now, the name Tupperware itself stands to grow even more stale as
lenders fight each other and the company in bankruptcy court.

Tupperware Brands Corp. filed for Chapter 11 protection on Tuesday,
September 17, 2024, in Wilmington, Delaware. The company plans to
sell itself while still operating, according to court filings. In
the meantime lenders owed about $800 million are arguing over
assets, one of which is the precious Tupperware brand.

Among other issues being hashed out is whether Tupperware should
even try to restructure itself, or if a group of aggressive
distressed-debt investors should simply foreclose on the brand, its
inventory and other assets.

"Facing ever more urgent liquidity needs and continued operational
stress, the company restarted marketing efforts for the third time
after the July 4 weekend," chief restructuring officer Brian J Fox
said in court papers.

Tupperware's business problems are not new, but have taken on new
life in bankruptcy court as familiar distressed lenders including
Stonehill Institutional Partners and Alden Global Capital have
gotten involved.

Its revenue has been in a downward spiral for most of a decade, as
the model of independent reps hosting "Tupperware parties" to sell
goods, mostly in the suburbs, was upended by cheaper online options
and cultural changes.

Although Tupperware warned of a threat to its viability last year,
the pandemic briefly lifted sales while people were stuck at home
cooking more, then needing to store remnants.  A meme stock frenzy
last year also caused fleeting optimism around Tupperware's
future.

None of that solved its underlying decline, though, leading to
bankruptcy this week. The filings show how the company and its
backers kept trying to extend lifelines.

For instance, when Tupperware lifted restrictions on trading in its
debt this summer, new players entered the fray in July. Investors
including Stonehill and Alden bought out the majority of the
company’s senior loans for as little as three US cents on the US
dollar, according to filings.

Strings attached

New lenders offered Tupperware more money, but it came with strings
attached. The US$8 million they lent only gave the company US$6
million in fresh funds due to terms that helped lenders, according
to court records.

That bridge loan prompted at least one lender to sue in New York,
claiming they were wrongly excluded from the lucrative debt deal
orchestrated by Stonehill and Alden.

Meanwhile, Tupperware tried negotiating a sale of some assets --
including its famous name -- with Stonehill, Alden and the other
lenders. The main sticking point was whether the company should
restructure its debt while under court protection, or in a simple
foreclosure action, according to letters that the company and
lenders exchanged in the last two weeks.

Lenders urged Tupperware to avoid bankruptcy and accept a simple
foreclosure instead, court documents show. The lenders claimed
Tupperware executives were pushing for a Chapter 11 case to
insulate themselves from potential lawsuits, a common protection
sought in corporate bankruptcies.

Representatives of Tupperware and the lenders did not reply to
requests for comment.

Tupperware countered that a foreclosure would hand the lenders all
of the company’s best assets and exclude other creditors. Those
lower-ranked creditors would not have a chance to fight for a
payout of their own, Tupperware said in a letter to the lenders.

After a final exchange of letters over last weekend, Tupperware
filed bankruptcy, ignoring a vow by lenders to fight any Chapter 11
reorganisation and instead push for liquidation.

The company blamed its most recent crisis on aggressive tactics
pushed by the new lenders.

Airtight seal

Tupperware founder Earl Tupper introduced its plastic products to
the public in 1946, and subsequently patented their flexible
airtight seal. Tupperware’s goods later flooded into American
homes, largely through independent sales parties, helping the
company dominate the market for decades.

As the parties faded away and competition heated up, Tupperware’s
iconic products faced weakening demand as the company failed to
keep up with the changing pace of retail.

The Covid pandemic briefly juiced sales, but the increase in people
eating at home and buying Tupperware products did not last long.

By 2022, Tupperware still largely relied on direct sales by an army
of 465,000 amateur vendors, and 5,450 employees. But shoppers were
increasingly buying similar – and often cheaper – products
online. They were going directly to Amazon or Walmart, and those
who wanted to avoid buying more plastic goods could find similar
containers made from more environmentally-friendly packaging.

The following year, Tupperware got caught up in the meme-stock
frenzy. An eye-popping share price masked many of its underlying
problems and persisted despite the company itself warning that it
had substantial doubt as a going concern.

Creditors gave the company some breathing room, but revenue
continued to fall. As at this June, Tupperware planned to close its
sole US factory and lay off almost 150 employees.

After years of trying to find a buyer, the highest offer would
cover less than 20 per cent of the US$800 million that Tupperware
owes senior lenders, according to court documents.

"This process is meant to provide us with essential flexibility as
we pursue strategic alternatives to support our transformation into
a digital-first, technology-led company better positioned to serve
our stakeholders," Tupperware president and chief executive officer
Laurie Ann Goldman said on Tuesday.

                    About Tupperware Brands

Tupperware Brands Corporation (NYSE: TUP) --
https://www.tupperwarebrands.com/ -- is a global consumer products
company that designs innovative, functional, and environmentally
responsible products. Founded in 1946, Tupperware's signature
container created the modern food storage category that
revolutionized the way the world stores, serves, and prepares food.
Today, this iconic brand has more than 8,500 functional design and
utility patents for solution-oriented kitchen and home products.

The company distributes its products into nearly 70 countries,
primarily through independent representatives around the world.

Tupperware Brands sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Del. Case No. 24-12166) on Sept. 17,
2024.  In the bankruptcy petition, Tupperware reported more than
$1.2 billion in total debts and $679.5 million in total assets.

Kirkland & Ellis LLP is serving as legal advisor to Tupperware,
Moelis & Company LLC is serving as the Company's investment banker,
and Alvarez & Marsal is serving as the Company's financial and
restructuring advisor.  Epiq is the claims agent and has put up the
page https://dm.epiq11.com/Tupperware


TWILLEY & SON WOOD: Sec. 341(a) Meeting of Creditors on Oct. 9
--------------------------------------------------------------
Twilley and Son Wood Company LLC filed Chapter 11 protection in the
Northern District of Alabama. According to court filing, the Debtor
reports $1,219,599 in debt owed to 1 and 49 creditors. The petition
states funds will be available to unsecured creditors.

A meeting of creditors under 11 U.S.C. Section 341(a) is slated for
October 9, 2024 at 10:00 a.m. at 2005 University Blvd Rm 1502
Tuscaloosa.

         About Twilley and Son Wood Company LLC

Twilley and Son Wood Company LLC operates a logging business.

Twilley and Son Wood Company LLC sought relief under Subchapter V
of Chapter 11 of the U.S. Bankruptcy Code (Bankr. N.D. Ala. Case
No. 24-71241) on September 9, 2024. In the petition filed by Jimmy
Michael Twilley, as owner, the Debtor reports total assets of
$1,410,084 and total liabilities of $1,219,599.

The Honorable Bankruptcy Judge Jennifer H. Henderson handles the
case.

The Debtor is represented by:

     Marshall A. Entelisano, Esq.
     MARSHALL A. ENTELISANO, P.C.
     701 22nd Avenue, Suite 2
     Tuscaloosa, AL 35401
     Tel: 205-752-1202
     Fax: 205-752-1203
     Email: marshall@marshall-lawfirm.com


TWILLEY AND SON: Hires Marshall A. Entelisano, PC as Attorney
-------------------------------------------------------------
Twilley and Son Wood Company, LLC, seeks approval from the U.S.
Bankruptcy Court for the Northern District of Alabama to hire
Marshall A. Entelisano, P.C. as attorney.

The firm will provide these services:

     a. advise the Debtor-in-Possession as to the rights, powers
and duties of a Debtor-in-Possession;

     b. prepare and file the documents necessary to advance this
case including, but not limited to, answers, applications, motions,
proposed orders, responses, schedules, plans, objections and other
necessary documents;

     c. attend the intake conference, the meeting of creditor and
hearings on behalf of the Debtor-in-Possession;

     d. negotiate with the various classes of creditors with
respect to the plan of reorganization;

     e. prepare, negotiate and advance a plan of reorganization or
liquidation, as applicable;

     f. prepare and file the plan and status reports, as
applicable;

     g. defend challenges to the automatic stay; and

     h. perform such other legal services and/or prepare and/or
file such other documents as may be necessary for the
Debtor-in-Possession to carry out its duties and functions in this
case.

The firm will be paid at these rates:

     Marshall A. Entelisano     $325 per hour
     Paralegals                 $100 per hour

The firm will be paid a retainer in the amount of $11,738.

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

Marshall A. Entelisano, Esq., a partner at Marshall A. Entelisano,
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:

     Marshall A. Entelisano, Esq.
     Marshall A. Entelisano, P.C.
     701 22nd Avenue, Suite 3198
     Tuscaloosa, AL 35401
     Tel: (205) 752-1202
     Fax: (205) 752-1203
     Email: marshall@marshall-lawfirm.com

         About Twilley and Son Wood Company

Gallion, Alabama-based Twilley and Son Wood Company operates a
logging business. Twilley logs timber in Marengo, Wilcox, Choctaw,
Greene, Hale, and Clarke counties and transports the logs to
Alabama mills.

Twilley filed for Chapter 11 bankruptcy under Subchapter V (Bankr.
N.D. Ala. Case No. 24-71241) on September 9, 2024.

The Hon. Jennifer H. Henderson presides over the case. Marshall A.
Entelisano, P.C. serves as the Debtor's counsel.

The petition was signed by Jimmy Michael Twilley as owner. The
Debtor listed total assets of $1,410,084 and total liabilities of
$1,219,599.


UAL CORP: Egan-Jones Hikes Senior Unsecured Ratings to B-
---------------------------------------------------------
Egan-Jones Ratings Company, on September 12, 2024, upgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by UAL Corporation to B- from CCC+. EJR also withdrew
rating on commercial paper issued by the Company.

Headquartered in Chicago, Illinois, UAL Corporation is a holding
company.


UNITED AIRLINES: Egan-Jones Retains BB- Senior Unsecured Ratings
----------------------------------------------------------------
Egan-Jones Ratings Company, on September 3, 2024, maintained its
'BB-' foreign currency and local currency senior unsecured ratings
on debt issued by United Airlines, Inc. EJR also withdrew rating on
commercial paper issued by the Company.

Headquartered in Chicago, Illinois, United Airlines, Inc. provides
domestic and international airline services.


UNITED SITE: Blackstone Fund Marks $1.06MM Loan at 33% off
----------------------------------------------------------
Blackstone Fund Floating Rate 2027 Term Fund has marked its
$1,068,493 loan extended to United Site Cov-Lite to market at
$715,297 or 67% of the outstanding amount, according to the
Blackstone Fund's Form N-CSRS for the semi-annual period ended June
30, 2024, filed with the Securities and Exchange Commission.

Blackstone Fund is a participant in a First Lien Term Loan (3M CME
Term SOFR + 4.25%) to United Site Cov-Lite. The loan matures on
December 15, 2028.

Blackstone Fund, formerly known as Blackstone Senior Floating Rate
Term Fund, is a diversified, closed-end management investment
company. BSL was organized as a Delaware statutory trust on March
4, 2010. BSL was registered under the Investment Company Act of
1940, as amended on March 5, 2010.

Blackstone Fund is led by Robert Zable Principal Executive Officer,
President and Chief Executive Officer; and Gregory Roppa Principal
Financial Officer, Treasurer and Chief Financial Officer. The Fund
can be reached through:

       Robert Zable
       Blackstone Long-Short Credit Income Fund
       345 Park Avenue, 31st Floor,
       New York, New York 10154
       Telephone: (877) 876-1121

            - and -
       
       Marisa Beeney
       Blackstone Alternative Credit Advisors LP
       345 Park Avenue, 31st Floor
       New York, New York 10154
       Telephone: (877) 876-1121

United Site Services provides portable sanitation and related site
services. 


UNITED SITE: Blackstone L & S Marks $3.1MM Loan at 26% off
----------------------------------------------------------
Blackstone Strategic Credit 2027 Term Fund has marked its
$3,130,351 loan extended to United Site Cov-Lite to market at
$2,095,598 or 67% of the outstanding amount, according to the
Blackstone L & S's Form N-CSRS for the semi-annual period ended
June 30, 2024, filed with the Securities and Exchange Commission.

Blackstone Strat is a participant in a First Lien Term Loan B (3M
CME Term SOFR + 4.25%) to United Site Cov-Lite. The loan matures on
December 15, 2028.

Blackstone Strat is a closed-end term fund that trades on the New
York Stock Exchange under the symbol. BGB's primary investment
objective is to seek high current income, with a secondary
objective to seek preservation of capital, consistent with its
primary goal of high current income.

Blackstone Strat is led by Robert Zable Principal Executive
Officer, President and Chief Executive Officer; and Gregory Roppa
Principal Financial Officer, Treasurer and Chief Financial Officer.
The Fund can be reached through:

       Robert Zable
       Blackstone Long-Short Credit Income Fund
       345 Park Avenue, 31st Floor,
       New York, New York 10154
       Telephone: (877) 876-1121

            - and -
       
       Marisa Beeney
       Blackstone Alternative Credit Advisors LP
       345 Park Avenue, 31st Floor
       New York, New York 10154
       Telephone: (877) 876-1121

United Site Services provides portable sanitation and related site
services.


UNITED SITE: Blackstone L & S Marks $943,279 Loan at 26% off
------------------------------------------------------------
Blackstone Long-Short Credit Income Fund has marked its $943,279
loan extended to United Site Cov-Lite to market at $631,474 or 67%
of the outstanding amount, according to the Blackstone L & S's Form
N-CSRS for the semi-annual period ended June 30, 2024, filed with
the Securities and Exchange Commission.

Blackstone L & S is a participant in a First Lien Term Loan B (3M
CME Term SOFR + 4.25%) to United Site Cov-Lite. The loan matures on
December 15, 2028.

Blackstone L & S is a diversified, closed-end management investment
company. BGX was organized as a Delaware statutory trust on October
22, 2010. BGX was registered under the 1940 Act on October 26,
2010. BGX commenced operations on January 27, 2011. Prior to that,
BGX had no operations other than matters relating to its
organization and the sale and issuance of 5,236 common shares of
beneficial interest in BGX to the Adviser at a price of $19.10 per
share.

Blackstone L & S is led by Robert Zable Principal Executive
Officer, President and Chief Executive Officer; and Gregory Roppa
Principal Financial Officer, Treasurer and Chief Financial Officer.
The Fund can be reached through:

       Robert Zable
       Blackstone Long-Short Credit Income Fund
       345 Park Avenue, 31st Floor,
       New York, New York 10154
       Telephone: (877) 876-1121

            - and -
       
       Marisa Beeney
       Blackstone Alternative Credit Advisors LP
       345 Park Avenue, 31st Floor
       New York, New York 10154
       Telephone: (877) 876-1121

United Site Services provides portable sanitation and related site
services.


URBAN CHESTNUT: Hires Desai Law Firm LLC as Bankruptcy Counsel
--------------------------------------------------------------
Urban Chestnut Brewing Co. seeks approval from the U.S. Bankruptcy
Court for the Eastern District of Missouri to hire Desai Law Firm
LLC as attorney.

The firm's services include:

     a. advising the Debtor with respect to its rights, power and
duties in this Chapter 11 case;

     b. assisting and advising the Debtor in its consultations with
the Subchapter V Trustee;

     c. assisting the Debtor in analyzing the claims of creditors
and negotiating with such creditors;

     d. assisting the Debtor with investigation of the assets,
liabilities and financial condition of the Debtor and reorganizing
the Debtor's business in order to maximize the value of the
Debtor's assets for the benefit of all creditors;

     e. advising the Debtor in connection with the sale of assets
or businesses;

    f. assisting the Debtor in his analysis of and negotiation with
any third-party concerning matters related to, among other things,
the terms of a plan of reorganization;

    g. assisting and advising the Debtor with respect to any
communications with the general creditor body regarding significant
matters in this case;

    h. commencing and prosecuting necessary and appropriate actions
and proceedings on behalf of the Debtor;

     i. reviewing, analyzing or preparing, on behalf of the Debtor,
all necessary applications, motions, answers, orders, reports,
schedules, pleadings and other documents;

     j. representing the Debtor at all hearings and other
proceedings;

     k. conferring with other professional advisors retained by the
Debtor in providing advice to the Debtor;

     l. performing all other necessary legal services in this case
as may be requested by the Debtor in this Chapter 11 case; and

     m. assisting and advising the Debtor regarding pending
litigation matters in which the Debtor may be involved, including
continued prosecution or defense of actions and/or negotiations on
the Debtor's behalf.

The firm will be paid at these rates:

     Partner                  $385 per hour
     Associates               $250 per hour
     Paralegals/law clerks    $125 per hour

The firm will be paid a retainer in the amount of $17,641.

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

Spencer P. Desai, Esq., a partner at Desai Law Firm, 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:

     Spencer P. Desai, Esq.
     The Desai Law Firm, LLC
     13321 North Outer Forty Road, Suite 300
     St. Louis, Missouri 63017
     Telephone: (314) 666-9781
     Email: spd@desailawfirmllc.com

         About Urban Chestnut Brewing Co.

Urban Chestnut Brewing Co. is a brewer of craft beer specializing
in German beer and lagers with a variety of beer styles from IPAs
to weissbiers.

Urban Chestnut Brewing Co. sought relief under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. E.D. Mo. Case No. 24-43233) on Sept.
6, 2024. In the petition filed by David M. Wolfe, as president, the
Debtor estimated assets and liabilities between $1 million and $10
million.

The Debtor is represented by Spencer Desai, Esq. at The Desai Law
Firm.


US LIGHTING: Appoints Joseph Matozzo as CEO
-------------------------------------------
US Lighting Group, Inc. disclosed in a Form 8-K Report filed with
the U.S. Securities and Exchange Commission that on September 6,
2024, the board of directors of the Company appointed Joseph
Matozzo as chief executive officer of the Company.

Mr. Matozzo has extensive experience as a chief executive officer
with expertise in operational and infrastructure development. In
December 2023, he began providing CEO consulting services through
Joseph Matozzo Fractional Executive Services. From June 2021 to
October 2023, Mr. Matozzo served as the director of cargo and a 20%
stockholder for Emery Air, LLC, in Rockford, Illinois, where he
managed sales, corporate strategy, operations, human resources, and
accounting and finance for a $125 million business. He remains a
member of the Emery Air, LLC board. From December 2017 to May 2020,
he served on the board of directors and as vice president of
operations of Total Airport Services, where he was general manager
from June to December 2017. At Total Airport Services he developed
a business model to accumulate revenue of $650 million. Prior to
that, he was the owner and CEO of Matozzo Industries Inc., an
organization with ownership across multiple industries and a global
presence. Mr. Matozzo was responsible for business strategy
development, which created 6,600 employees and sold in 2018 for an
undisclosed amount.


US Lighting Group said. "We believe that Mr. Matozzo brings
significant value to the Company as a seasoned strategic leader
with extensive experience building strong foundations for
successful multi-million-dollar enterprises." Mr. Matozzo has a
bachelor's degree in business and finance from La Salle University,
and is 62 years old.

                       About US Lighting

Headquartered in Euclid, Ohio, US Lighting Group, Inc., is an
innovative composite manufacturer utilizing advanced fiberglass
technologies in growth sectors such as high-end recreational
vehicles (RVs), prefabricated off-grid houses, and high-performance
powerboats. The Company derives expertise and inspiration from the
marine industry, where the harshest conditions are expected and met
with superior engineering and the latest in composite technology.
The Company plans to expand its manufacturing footprint, enhance
production techniques, and develop more products in the RV, marine,
and composite housing sectors. Its current R&D efforts are focused
on future tow-behind camper models under the Cortes Campers brand,
as well as the prefabricated housing segment.

Columbus, Ohio-based GBQ Partners LLC, the Company's auditor since
2023, issued a "going concern" qualification in its report dated
April 15, 2024, citing that the Company has suffered recurring
losses from operations and has a significant accumulated deficit.
In addition, the Company continues to experience negative cash
flows from operations. These factors raise substantial doubt about
the Company's ability to continue as a going concern.

As of June 30, 2024, US Lighting Group had $3 million in total
assets, $8.51 million in total liabilities, and a total
stockholders' deficit of $5.51 million.


VERTEX ENERGY: Case Summary & 30 Largest Unsecured Creditors
------------------------------------------------------------
Lead Debtor: Vertex Energy, Inc.
             1131 Gemini Street, Suite 250
             Houston, TX 77058

Business Description: Vertex Energy, Inc., together with its
                      subsidiaries, is an energy transition
                      company and marketer of refined products and

                      renewable fuels.

Chapter 11 Petition Date: September 24, 2024

Court: United States Bankruptcy Court
       Southern District of Texas

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

    Debtor                                         Case No.
    ------                                         --------
    Vertex Energy, Inc. (Lead Case)                24-90507
    Vertex Energy Operating, LLC                   24-90506
    Bango Oil LLC                                  24-90508
    Cedar Marine Terminals, LP                     24-90509
    Crossroad Carriers, L.P.                       24-90510
    Crystal Energy, LLC                            24-90511
    H&H Oil, L.P.                                  24-90512
    HPRM LLC                                       24-90513
    Tensile-Heartland Acquisition Corporation      24-90514
    Tensile-Myrtle Grove Acquisition Corporation   24-90515
    Vertex Acquisition Sub, LLC                    24-90516
    Vertex Recovery, L.P.                          24-90517
    Vertex Marine Fuel Services LLC                24-90518
    Vertex Merger Sub, LLC                         24-90519
    Vertex Recovery Management, LLC                24-90520
    Vertex II GP, LLC                              24-90521
    Vertex Refining Alabama LLC                    24-90522
    Vertex Refining LA, LLC                        24-90523
    Vertex Refining Myrtle Grove LLC               24-90524
    Vertex Refining NV, LLC                        24-90525
    Vertex Refining Texas LLC                      24-90526
    Vertex Renewables Alabama LLC                  24-90527
    Vertex Renewables LLC                          24-90528
    Vertex Splitter Corporation                    24-90529

Judge: Hon. Christopher M Lopez

Debtors'
Co-Bankruptcy
Counsel:          Jason G. Cohen, Esq.
                  Jonathan L. Lozano, Esq.
                  BRACEWELL LLP
                  711 Louisiana Street, Suite 2300
                  Houston, Texas 77002
                  Tel: (713) 223-2300
                  Fax: (800) 404-3970
                  Email: jason.cohen@bracewell.com
                         jonathan.lozano@bracewell.com

                     - and -

                  Mark E. Dendinger, Esq.
                  BRACEWELL LLP
                  31 W. 52nd Street, Suite 1900
                  New York, NY 10019
                  Tel: (212) 508-6100
                  Fax: (800) 404-3970
                  Email: mark.dendinger@bracewell.com

Debtors'
General
Bankruptcy
Counsel:          Brian Schartz, P.C.
                  KIRKLAND & ELLIS LLP
                  KIRKLAND & ELLIS INTERNATIONAL LLP
                  601 Lexington Avenue
                  New York, NY 10022
                  Tel: (212) 446-4800
                  Fax: (212) 446-4900
                  Email: brian.schartz@kirkland.com

                     - and -

                  John R. Luze, Esq.
                  Rachael M. Bentley, Esq.
                  KIRKLAND & ELLIS LLP
                  KIRKLAND & ELLIS INTERNATIONAL LLP
                  333 West Wolf Point Plaza
                  Chicago, IL 60654
                  Tel: (312) 862-2000
                  Fax: (312) 862-2200
                  Email: john.luze@kirkland.com
                         rachael.bentley@kirkland.com

Debtors'
Investment
Banker:           PERELLA WEINBERG PARTNERS LP

Debtors'
Financial
Advisor:          ALVAREZ & MARSAL NORTH AMERICA, LLC

Debtors'
Claims &
Noticing
Agent:            KURTZMAN CARSON CONSULTANTS, LLC
                  D/B/A VERITA GLOBAL

Total Assets as of June 30, 2024: $772,368,000

Total Debts as of June 30, 2024: $642,819,000

The petitions were signed by R. Seth Bullock as chief restructuring
officer.

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

https://www.pacermonitor.com/view/ETVPPYI/Vertex_Energy_Inc__txsbke-24-90507__0001.0.pdf?mcid=tGE4TAMA

https://www.pacermonitor.com/view/XAQWK2I/Vertex_Energy_Operating_LLC__txsbke-24-90506__0001.0.pdf?mcid=tGE4TAMA

https://www.pacermonitor.com/view/DDTF3TI/Vertex_Refining_Alabama_LLC__txsbke-24-90522__0001.0.pdf?mcid=tGE4TAMA

Consolidated List of Debtors' 30 Largest Unsecured Creditors:

   Entity                           Nature of Claim   Claim Amount

1. Matheson Tri-Gas, Inc.           Termination of    $251,200,000
909 Lake Carolyn Pkwy                  Contract
Ste 1300
Irving, TX 75039-4821
Michael Sinicropi
President & COO
Email: MSINICROPI@MATHESONGAS.COM

2. Idemitsu Apollo Renewable          Trade Debt       $16,383,335
1831 16th Street
Sacramento, CA 95811
Cary Vanderberg, CEO
Phone: (415) 230-5601
Email: CARY.VANDENBERG.0130@IDEMITSURENEWABLES.COM

3. US Bank National Association    6.25% Convertible   $15,684,785
8 Greenway Plaza                      Senior Notes
Suite 1100                              Due 2027
Houston, TX 77046
Alejandro Hoyos
VP/Corporate Municipal Trust Manager
Phone: (408) 748-1200
Email: ALEJANDRO.HOYOS@USBANK.COM

4. Turner Industries Group LLC         Trade Debt       $3,648,845
8687 United Plaza Blvd
Suite 500
Baton Rouge, LA 70809
Stephen M. Toups, CEO
Phone: (225) 355-4326
Email: STOUPS@TURNER-INDUSTRIES.COM

5. Hargrove and Associates Inc.        Trade Debt       $3,271,282
20 South Royal Street
Mobile, AL 36602-3202
Ralph A. Hargrove
CEO & President
Phone: (251) 438-6130
Email: RALPH.HARGROVE@HARGROVE-EPC.COM

6. CUST O Fab Specialty Services       Trade Debt       $2,298,207
8888 W 21st St
Sand Springs, OK 74063-8524
Edward Rogalski
President & CEO
Phone: (952) 542-9723
Email: EROGALSKI@CUSTOFAB.COM

7. Kirby Inland Marine                 Trade Debt       $1,302,240
55 Waugh Drive
Suite 1000
PO Box 200788
David W. Grzebinski, CEO
Phone: (716) 674-9108
Email: DAVID.GRZEBINSKI@KIRBYCORP.COM

8. American Remediation &              Trade Debt         $833,950
Environmental Inc.
12631 Celeste Rd
Chunchula, AL 36521-3512
Hunter George, President
Phone: (251) 679-6900
Email: HGEORGE@AMERICANENVINC.COM

9. Turn2 Specialty Companies LLC       Trade Debt         $660,538
3558 Kilgore Parkway
Baytown, TX 77523
Frank Venuto, CFO
Phone: (346) 241-0439
Email: FRANK.VENUTO@TURN2SC.COM

10. Buffalo Marine Service Inc.        Trade Debt         $655,001
8201 E Erath
Houston, TX 77012
Tom Marin, VP & General Counsel
Phone: (713) 923-5571
Email: TOM@BUFFALOMARINE.COM

11. Lewa America Inc.                  Trade Debt         $604,546
132 Hopping Brook Road
Holliston, MA 01746
Peter Kyriacopoulos, President
Phone: (508) 429-7403
Email: PETER.KYRIACOPOULOS@US.ATLASCOPCO.COM

12. Worley Group Inc.                  Trade Debt         $552,145
5995 Rogerdale Rd
Houston, TX 77072-1601
Chris Ashton
CEO & Managing Director
Phone: (610) 834-6802
Email: CHRIS.ASHTON@WORLEY.COM

13. Monument Chemical Port             Trade Debt         $486,642
Arthur, LLC
6510 Telecom Dr.
Suite 425
Indianapolis, IN 46278
Paul Raymond, CEO
Phone: (409) 985-4200
Email: PRAYMOND@MONUMENTCHEMICAL.COM

14. American Environmental, Inc.       Trade Debt         $460,000
12631 Celeste Rd
PO Box 570
Chunchula, AL 36521-3512
Hunter George, President
Phone: (251) 679-6900
Email: HGEORGE@AMERICANENVINC.COM

15. Acuren Inspection Inc.             Trade Debt         $440,902
405 North Eastman Road
Longview, TX 75601-6911
Talman B. Pizzey, President
Phone: (903) 753-2375
Email: TPIZZEY@ACUREN.COM

16. Intertek USA Inc.                  Trade Debt         $370,390
200 Westlake Blvd.
Suite 400
Houston, TX 77079
Andre Lacroix, CEO
Phone: (713) 224-2047
Email: ANDRE.LACROIX@INTERTEK.COM

17. Acquisition2023DCW LLC            Subordinated        $361,118
FKA: Bright Star Environmental          Unsecured
Services LLC                           Promissory
5121 S. Acres Drive                       Note
Houston, TX 77048-1115
Diego Cevallos Wilkins, CEO
Phone: (346) 980-8124
Email: DIEGO@BRIGHTSTARENVIRO.COM

18. American Inland Marine VI, LLC     Trade Debt         $360,530
3838 North Causeway Boulevard
Suite 3335
Metairie, LA 70002
Austin Sperry
Partner & President
Phone: (504) 264-5870
Email: ASPERRY@MARITIMEPARTNERSLLC.COM

19. Tomahawk Crane & Rigging LLC       Trade Debt         $360,000
55 Workman Road
Chattanooga, TN 37410
Gary Davidson, VP
Phone: (423) 602-5438
Email: GARY@TCRCRANES.COM

20. Parker Towing Company, Inc.        Trade Debt         $326,915
1001 3rd Street
PO Box 20908
Northport, AL 35476
Chas Haun, EVP
Phone: (205) 349-1677
Email: CHAUN@PARKERTOWING.COM

21. GFL Environmental Inc.             Trade Debt         $320,474
8409 15 Street NW
Edmonton, Ab T6P 0B8
Canada
Patrick Dovigi, CEO
Phone: (905) 428-2755
Email: PDOVIGI@GFLENV.COM

22. AMSPEC Services LLC                Trade Debt         $311,440
1249 South River Rd.
Suite 204
Cranbury, NJ 08512
Matthew J. Corr, CEO
Phone: (908) 925-7333
Email: MCORR@AMSPECGROUP.COM

23. Motorola Solutions Inc.            Trade Debt         $294,265
1320 North Plum Grove Road
Schaumburg, IL 60173
Jack Molloy, EVP & COO
Phone: (312) 614-4236
Email: C17511@MOTOROLASOLUTION.COM

24. Buckeye Terminals, LLC             Trade Debt         $288,753
4200 Westheimer Rd
Suite 975
PO Box 56169
Houston, TX 77027
Gary L. Bohnsack, Jr., CFO
Phone: (832) 615-8600
Email: GBOHNSACK@BUCKEYE.COM

25. Select Environmental, LLC          Trade Debt         $278,435
2115 Chesterland Ave
PO Box 732711
Lakewood, OH 44107
Solomon Gunyula
Phone: (713) 672-4500

26. Recycle West, Inc.                 Trade Debt         $270,205
5366 55 St. SE
Calgary, AB T8E1G9
Canada
Drew Eizenga, EVP
Phone: (587) 498-0880
Email: DEIZENGA@RECYCLEWEST.CA

27. ISC Constructors LLC               Trade Debt         $268,514
20480 Highland Road
Baton Rouge, LA 70817-7347
Michael Latiolais, EVP & CFO
Phone: (225) 756-8001
Email: MICHAEL.LATIOLAIS@ISCGRP.COM

28. VESCO                              Trade Debt         $261,331
16055 SW 12 Mile Road
P.O. Box 525
Southfield, MI 48037-0525
Lilly Stotland, President & CEO
Phone: (248) 557-1600
Email: LSTOTLAND@VESCOOIL.COM

29. Nitro-Lift Technologies LLC        Trade Debt         $257,581
8980 Highway 1 South
Mill Creek, OK 74856
Vernon Daniels, President
Phone: (405) 360-3722
Email: V.DANIELS@NITROLIFT.COM

30. Kelvion Products Inc.              Trade Debt         $249,000
283 Indian River Road
Orange, CT 06477
Andy Blandford, CEO
Phone: (203) 795-0070
Email: ANDY.BLANDFORD@KELVION.COM


VERTEX ENERGY: Files Chapter 11 Bankruptcy With $80M Financing
--------------------------------------------------------------
Vertex Energy, Inc., a leading specialty refiner and marketer of
high-quality refined products, announced on Sept. 24, 2024, that it
entered into a Restructuring Support Agreement with overwhelming
support of 100% of the Company's term loan lenders. To facilitate
the transactions contemplated under the RSA, including exploration
of a sale transaction, the Company commenced Chapter 11 cases in
the United States Bankruptcy Court for the Southern District of
Texas.

Benjamin P. Cowart, President and CEO of Vertex, stated, "As we
enter this next phase of our restructuring process through a formal
proceeding, we are appreciative of the continued support from our
lenders. Their confidence in our business, as demonstrated by this
ongoing collaboration, reinforces the critical role Vertex plays in
the specialty refinery space. We want to thank our employees for
continuing to be fully engaged as we go through this process and
prioritizing safety and customer satisfaction above all else.
Together with our lenders, we feel confident this decision provides
the best pathway toward future success."

Chief Restructuring Officer, Seth Bullock of Alvarez & Marsal,
added: "We have gained significant momentum with the partnership of
Vertex's lenders over the last several months and believe the
restructuring support agreement and related milestones will allow
the Company to initiate a fresh start and improve long-term value
as it singularly concentrates on strengthening its foundation for
continued growth and stability."

The Company has filed customary first day motions and plans to
operate its business in the ordinary course as it explores a
holistic restructuring strategy pursuant to the terms of the RSA.
To fund this process and continue operating in the ordinary course,
the Consenting Term Loan Lenders have agreed to provide the Company
with an additional $80 million Debtor-In-Possession financing
facility subject to certain terms and the satisfaction of certain
conditions precedent. The Company has also filed a Chapter 11 plan
and bidding procedures, and anticipates confirming their Chapter 11
plan by the end of the year.

Kirkland & Ellis is serving as restructuring counsel, Bracewell LLP
is serving as restructuring co-counsel, Perella Weinberg Partners
is serving as the investment banker, and Alvarez & Marsal is
serving as the Chief Restructuring Officer and financial advisor to
the Company.

                        ABOUT VERTEX ENERGY

Vertex is a leading energy transition company that specializes in
producing high-quality refined products. The Company's innovative
solutions are designed to enhance the performance of its customers
and partners while also prioritizing sustainability, safety, and
operational excellence. With a commitment to providing superior
products and services, Vertex is dedicated to shaping the future of
the energy industry.


VILLAGE OAKS: Unsecureds to Get $1,250 per Quarter for 3 Years
--------------------------------------------------------------
Village Oaks Senior Care, LLC, filed with the U.S. Bankruptcy Court
for the Eastern District of California a Subchapter V Plan of
Reorganization dated August 19, 2024.

The Debtor is a residential care for the elderly facility ("RCFE")
that provides assisted living services, including housing, meals,
and assistance with daily living activities to its elderly
residents.

The Debtor is a tenant and leases the real property located at 1011
St. Andrews Drive, El Dorado Hills, CA 95762 ("St. Andrews
Property"), from Debtor's owner and principal, Benjamin L. Foulk.
Debtor's residents reside in the St. Andrews Property. As of the
filing of this Plan, Debtor has eleven residents living in the St
Andrews Property.

Prior to filing for bankruptcy, Debtor's business was generating a
profit. Despite this, there were two primary catalysts prompting
the bankruptcy: (a) unliquidated wage and hour lawsuits filed
against Debtor and its owner, Benjamin L. Foulk by former
employees; and (b) a judgment ("Family Law Judgment") against Foulk
in In re Marriage of Gina C. and Benjamin L. Foulk. The Family Law
Judgment was amended after its initial entry to add Debtor and
Village Oaks Senior Care, LLC ("Village Oaks") as additional
judgment debtors.

At the time Debtor filed bankruptcy, the family law court had
recently appointed a receiver, Kevin Singer, over Debtor and
Village Oaks ("Receiver"). The Receiver was only authorized to
collect income from the respective businesses and to pay Debtor's
bills. The Receiver was not authorized to manage the businesses.

Class 2 consists of General Unsecured Claims. The Debtor shall
distribute $1,250 per quarter to Class 2 by making pro rata
distributions to holders of allowed Class 2 claims for a period of
three years. But, if Debtor does not generate sufficient actual
disposable income to make the proposed plan payment in the given
quarter, then no payment will be due to Class 3 creditors for the
given quarter.

Distributions to Class 2 claimants will be made on a quarterly
basis (i.e., four times per year) over the course of three years,
with the first distribution due on or before March 31, 2025. The
remaining distributions will be made on or before June 30,
September 30, or December 31, of each subsequent year.

As stated in Class 1, if the Court determines that MacDonald is not
entitled to a secured claim, then the entirety of the funds
segregated in the MacDonald Fund shall be distributed to Class 2
creditors on a pro rata basis. Debtor will then increase the amount
of funds to be distributed to Class 2 creditors on a pro rata basis
from $1,250 to $3,750 per quarter. As such, Class 2 is impaired
and, under the Plan, is entitled to vote to accept or reject the
Plan.

Class 3 consists of Interest Holders. Interest holders are the
parties who hold ownership interests in property of the bankruptcy
estate. Mr. Foulk is the sole member and manager of Debtor and owns
100% of Debtor. As such, all Class 3 interest holders are insiders
and any votes of Class 3 interest holders shall not be counted with
respect to confirmation of the Plan pursuant to Section 1129(a)(10)
of the Bankruptcy Code. The Plan provides that Mr. Foulk will
retain his interest in the Debtor.

The sources of consideration for Distributions under the Plan is
the Debtor's operating income.

A full-text copy of the Subchapter V Plan dated August 19, 2024 is
available at https://urlcurt.com/u?l=KcSuLH from PacerMonitor.com
at no charge.

Counsel to the Debtor:

     D. Edward Hays, Esq.
     Marshack Hays Wood, LLP
     870 Roosevelt
     Irvine, CA 92620
     Telephone: (949) 333-7777
     Facsimile: (949) 333-7778
     Email: ehays@marshackhays.com

                About Village Oaks Senior Care

Village Oaks Senior Care, LLC owns and operates community care
facilities for the elderly.

Village Oaks Senior Care filed Chapter 11 petition (Bankr. E.D.
Cal. Case No. 24-22206) on May 21, 2024, with total assets of
$1,440,832 and total liabilities of $3,369,013 as of Dec. 31, 2023.
Lisa Holder, Esq., a practicing attorney in Bakersfield, Calif.,
serves as Subchapter V trustee.

Judge Christopher D. Jaime oversees the case.

D. Edward Hays, Esq., at Marshack Hays Wood, LLP, is the Debtor's
legal counsel.

Blanca Castro has been appointed as patient care ombudsman in the
Debtor's Chapter 11 case.


VUZIX CORP: Closes $10M Offering Under Quanta Purchase Agreement
----------------------------------------------------------------
Vuzix Corporation disclosed in a Form 8-K filed with the Securities
and Exchange Commission that on Sept. 13, 2024, it completed the
closing of the first tranche under the Company's previously
disclosed securities purchase agreement, dated Sept. 3, 2024, with
Quanta Computer Inc.  Pursuant to this closing, the Company sold
7,692,307 shares of common stock at a purchase price of $1.30 per
share. The Company received gross proceeds of $10 million upon the
closing.

                                 Abut Vuzix

Incorporated in Delaware in 1997, Vuzix Corporation --
www.vuzix.com -- is a designer, manufacturer and marketer of Smart
Glasses and Augmented Reality (AR) technologies and products for
the enterprise, medical, defense and consumer markets.  The
Company's products include head-mounted (or HMDs or heads-up
displays or HUDs) smart personal display and wearable computing
devices that offer users a portable high-quality viewing
experience, provide solutions for mobility, wearable displays and
augmented reality, as well as OEM waveguide optical components and
display engines.  The Company's wearable display devices are worn
like eyeglasses or attach to a head-worn mount.  These devices
typically include cameras, sensors, and a computer that enable the
user to view, record and interact with video and digital content,
such as computer data, the internet, social media or entertainment
applications as well as interact and receive information from
cloud-based Artificial Intelligence agents.  The Company's wearable
display products integrate display technology with its advanced
optics to produce compact high-resolution display engines, less
than half an inch diagonally, which when viewed through its Smart
Glasses products, create virtual images that appear comparable in
size to that of a computer monitor, smartphone, tablet or a
large-screen television.

Buffalo, New York-based Freed Maxick CPAs, P.C., the Company's
auditor since 2014, issued a "going concern" qualification in its
report dated April 15, 2024, citing that the Company has suffered
recurring losses from operations and has future cash requirements
to fund operating losses.  This raises substantial doubt about the
Company's Company's ability to continue as a going concern.


WALNUT HILLS-GREENVILLE: Seeks Court Nod to Use Cash Collateral
---------------------------------------------------------------
Walnut Hills-Greenville Ave, LLC asks the U.S. Bankruptcy Court for
the Southern District of Texas for authority to use cash collateral
generated from its operations to maintain business operations, pay
necessary expenses, and preserve the value of its assets during the
Chapter 11 bankruptcy process.

The Debtor has an outstanding loan amount of $25 million from
United Texas Bank, of which approximately $20.67 million was owed
as of the petition date. The Chapter 11 Trustee has prepared a
detailed budget outlining the proposed use of cash collateral
through mid-December 2024 and seeks to ensure that UTB receives
adequate protection for its interests.

The Debtor's proposed protections include covering legal fees for
UTB's counsel, granting replacement liens on any post-petition cash
generated, and strict adherence to the budget for cash
expenditures. The Debtor argues that continuing its business
operations is essential for preserving its going concern value,
which ultimately benefits all creditors involved.

The Debtor acknowledges that UTB holds a significant lien on its
assets and asserts a need for court authorization to utilize cash
collateral to avoid operational disruptions. The Debtor insists
that using cash collateral is vital to maintaining its value while
allowing time for creditors to assert their rights.

A hearing for the Debtor's motion is scheduled for October 30,
2024.

                About Walnut Hills-Greenville

Walnut Hills-Greenville Ave, LLC is a commercial real estate entity
focused on managing and operating a property located at 7502
Greenville Avenue in Dallas, Texas.

Walnut Hills-Greenville Ave, LLC filed its voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. S.D. Tex.,
Case No.24-31485) on April 1, 2024,listing approximately $68
million in assets and approximately $20,667,025.38 in liabilities.

Judge Hon. Thad J. Collins presides over the case.

Joshua Gordon, Esq., at the Lane Law Firm represents the Debtor as
counsel.


WAYFAIR LLC: S&P Assigns 'B+' Issuer Credit Rating, Outlook Stable
------------------------------------------------------------------
S&P Global Ratings assigned its 'B+' issuer credit rating to
U.S.-based e-commerce company Wayfair LLC and its 'BB' issue-level
rating and '1' recovery rating to its proposed senior secured
notes.

The stable outlook reflects S&P's view that despite macroeconomic
challenges, the company will expand its market share and leverage
its efficiency initiatives to improve FOCF generation, resulting in
S&P Global Ratings-adjusted debt to EBITDA being sustained below
5.0x over the next 12 months.

Wayfair LLC intends to issue $700 million senior secured notes to
prefund upcoming maturities of its convertible unsecured notes due
in 2024 and 2025.

Wayfair is navigating a challenging sales environment for the home
furnishings category, offsetting soft revenue trends with
substantial cost reductions that are improving profitability, free
operating cash flow (FOCF) generation, and credit protection
metrics.

S&P's rating reflects Wayfair's leading market position in the home
goods category, growing scale of its e-commerce platform, good
distribution and logistics capabilities, and demonstrated ability
to implement and execute significant cost reduction initiatives. It
also incorporates the intensely competitive industry Wayfair
operates in, the highly discretionary nature of the merchandise
sold on its marketplace, its relatively weak profitability, limited
track record of positive FOCF generation and an ongoing challenging
operating environment.

Wayfair's scaled e-commerce platform and logistics capabilities
have enabled it to build a leading market position in the highly
fragmented and competitive home goods category. Wayfair's
marketplace connects thousands of suppliers with millions of retail
customers, offering more than 30 million home-related products.
While home goods merchandise is typically unbranded, the company
has developed a wide portfolio of house brands that are organized
around style and price. S&P said, "In our view, Wayfair's digital
merchandising, platform capabilities, and customer service are key
competitive strengths. Additionally, Wayfair's operating model
enables the company to mitigate inventory risk, as the suppliers
own the merchandise, and results in a favorable working capital
cycle. Further, we believe the company's proprietary logistics
infrastructure and delivery capabilities, which are underutilized
given soft demand, are a strategic advantage given Wayfair's
ability to offer value-added services, shorten delivery times by
forward positioning inventory, and handle merchandise that can be
difficult to transport."

The company competes across multiple price segments in its
categories through its various brands; however, its primary focus
is on the mass market, which it estimates is a roughly $500
billion-$600 billion addressable market. While Wayfair's
multi-brand strategy covers a wide range of income levels, consumer
spending on home goods remains under pressure due to a number of
macroeconomic and industry pressures. These headwinds include
slowing economic growth, the continued shift of consumer spending
toward services and away from goods, a weak housing market, and
elevated promotional activity as consumers seek value. Industrywide
furniture sales, as measured by credit card data, have declined ten
consecutive quarters through the second quarter of 2024.

Notwithstanding these pressures, Wayfair has successfully
implemented and executed strategic cost reduction and efficiency
initiatives over the past two years that have enabled roughly $2
billion in annual savings. Further, despite a challenging operating
environment, Wayfair has expanded its market share over the last
two years. Although the company's revenue has declined 1.7% year to
date through June 30, 2024, this compares favorably to the overall
furniture and home furnishing industry, which is down 7.2%. The
company's track record of outpacing industry growth was disrupted
during 2021-2022 when product availability became sharply
constrained due to global supply chain disruptions and physical
retailers benefited from a return to in-person shopping.

S&P said, "We believe Wayfair will benefit as more home retail
spending shifts online and its competitive strengths will support
above-average growth prospects once home furnishing demand returns.
The majority of home goods spending occurs offline, with e-commerce
accounting for 25% of total business to consumer home category
spending in the U.S., per Euromonitor. We expect online penetration
will grow, as it has in other retail categories, given consumer
preferences for convenience, selection, and price transparency. We
believe Wayfair's revenue growth will outpace the home furnishing
category as it captures market share from channel shift to online
as well as from its growth initiatives. These include enhancing
merchandising categories, growing its specialty and luxury brands,
and expanding offerings beyond its core consumer e-commerce
business. Still, competition within the industry is intense and
broad-based with Wayfair going up against furniture stores, big-box
retailers, department stores, specialty, and online retailers and
marketplaces. While Wayfair operates internationally, the U.S.
accounts for 87% of its sales, and we expect its near-term focus
will remain on strengthening its domestic business.

"Our peer analysis considers other home furnishing retailers,
including BDF Acquisition Corp. (B/Stable), Mattress Firm Inc.
(B+/Stable), Restoration Hardware Inc. (B+/Stable) as well as
lease-to-own home goods company Upbound Group Inc. (BB-/Stable) and
online retailers and marketplaces. Relative to its brick-and-mortar
home furnishing peers, Wayfair is significantly larger based on
revenue, but has lower profitability. We believe the company's wide
merchandise assortment, multi-brand strategy and online marketplace
will continue to support its leading market position in the home
category. However, relative to its e-commerce peers, Wayfair is
smaller, less profitable, and lacks business diversity.

"We project leverage of around 5.0x by fiscal year-end 2024 and
approaching 3x by fiscal year-end 2025 as profitability and cash
generation support deleveraging. Outside of 2020-2021, Wayfair's
credit metrics have been meaningfully weaker than our forecast
levels, which we attribute to its debt-funded growth spending as it
scaled operations, as well as the substantial pullback in consumer
demand for the category over the last two to three years. Wayfair
has reduced S&P Global Ratings-adjusted leverage to 5.0x as of June
30, 2024, from 6.9x as of Dec. 31, 2023, through EBITDA growth
achieved from cost savings. We expect stabilizing demand over the
next 12 months will support top-line growth. Additionally, we
expect the company's labor savings and logistics efficiency
initiatives will lead to earnings growth and enable deleveraging.
Wayfair's substantial balance sheet cash benefits our leverage
calculation because we net cash. While the proposed notes offering
will increase the company's interest burden, we forecast S&P Global
Ratings-adjusted EBITDA interest coverage remaining in the
3.0x-4.0x range over the next two years, primarily due to earnings
growth.

"The company has historically burned cash, reporting negative FOCF
in seven of the last 10 years. On a trailing 12 month basis,
Wayfair generated $94 million of FOCF through June 30, 2024, which
has been achieved through lower costs and capital expenditures
(capex). We expect Wayfair will generate modestly positive FOCF in
2024, following roughly breakeven levels in 2023. We forecast a
substantial improvement in cash generation in 2025 as rebounding
sales propel earnings and enable a higher working capital benefit,
while capex is held relatively flat. Wayfair's operating model, in
which it holds minimal inventory and is paid by its customers
before paying suppliers, enables working capital float resulting in
a negative cash conversion cycle.

"Our rating incorporates Wayfair's lower margins and limited track
record of profitability. Wayfair's historical financial profile has
been strained by several years of negative EBITDA generation and
cash flow deficits. Although these metrics have improved recently,
the company has a limited track record of consistently generating
positive EBITDA and FOCF. Wayfair's operating margins and
profitability have exhibited greater volatility than rated peers in
recent years, and it has relatively weaker profitability. The
company's advertising spending, which it relies heavily on to drive
awareness and customer traffic to its website, is very elevated
compared to peers, averaging nearly 12% of sales over the last
three years. Additionally, we believe Wayfair's strategy to expand
its store footprint carries execution risk given its limited
experience developing and operating physical retail stores.
Accordingly, to incorporate these risks, we assess the comparable
ratings analysis as negative. Demand for home furnishing goods
remain pressured, but industry sales declines have been moderating
throughout the year. We expect Wayfair's revenue will decline
modestly in 2024, but forecast a return to growth in 2025 from
market share gains, new offerings and gradually stabilizing
industry demand.

"The stable outlook reflects our view that despite near-term
macroeconomic and industry challenges, the company's cost reduction
and efficiency initiatives will improve profitability and FOCF
generation, resulting in leverage being sustained below 5.0x over
the next 12 months."

S&P could lower its rating if:

-- Operating performance deteriorates, leading to lower net
revenue, profitability, and FOCF relative to S&P's forecast; and

-- Credit protection metrics deteriorate, including S&P Global
Ratings-adjusted leverage exceeding 5.0x on a sustained basis.

S&P could raise its rating if:

-- The company demonstrates a sustained track record of improving
operating performance, including expanding sales and profitability;
and

-- FOCF generation strengthens meaningfully, and credit metrics
improve, including S&P Global Ratings-adjusted leverage being
sustained below 4x.

ESG factors are an overall neutral consideration in S&P's credit
analysis of Wayfair.



WELLPATH HOLDINGS: $110MM Bank Debt Trades at 55% Discount
----------------------------------------------------------
Participations in a syndicated loan under which Wellpath Holdings
Inc is a borrower were trading in the secondary market around 45.1
cents-on-the-dollar during the week ended Friday, Sept. 20, 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.


WESCO AIRCRAFT: October 7 Chapter 11 Plan Confirmation Hearing Set
------------------------------------------------------------------
The U.S. Bankruptcy Court for the Southern District of Texas
scheduled a hearing to confirm the Modified Second Amended Chapter
11 Plan of Wesco Aircraft Holdings Inc. and its debtor-affiliates,
on Oct. 7, 2024, at 9:00 a.m. (CT), before the Hon. Marvin Isgur,
Courtroom 404, 515 Rusk, Houston, Texas 77002.

Objection to the confirmation of the Debtors' Modified Plan, if
any, must be file on Sept. 20, 2024, at 5:00 p.m. (CT).  The
deadline for eligible creditors to vote on the modified Chapter 11
plan, opt out of the third-party releases, or indicate their
preference to elect application of section 111(b)(2) of the
Bankruptcy Code is Sept. 27, 2024, at 5:00 p.m. (CT).  Questions
regarding the ballots or voting procedures may be directed to the
Debtors' solicitation agent, as follows:

     Kurtzman Carson Consultants LLC
     dba Verita Global
     www.veritaglobal.net/incora/inquiry
     Tel: (888) 251-2937 (toll-free)
       +1 (310) 751-2613 (international)

For parties who wish to participate remotely, the audio
communication will be use of the Court's dial-in facility.  You may
access the facility at 1 (832) 917-1510.  Once connected, you will
be asked to enter the conference room number.  Judge Igsur's
conference room number is 954554.  Video communication will be by
use of the GoToMeeting platform.  Connect via the free GoToMeeting
application or click the link on Judge Isgur's home page at
https://txs.uscourts.gov/content/united-states-bankruptcy-judge-marvin-isgur.
The meeting code is "JudgeIsgur".  Click the settings icon in the
upper corner and enter you name under the personal information
setting.

On Sept. 5, 2024, the Court approved the adequacy of the disclosure
statement explaining the Debtors' modified second amended joint
Chapter 11 plan.  Among other things, the modified Chapter 11 plan
alters the proposed distributions to certain classes of the
creditors, including the 1L Notes Claims (Class 4) and the 2026
Note Claims (Class6).

The Debtors said theyr are pleased to announce that the Modified
Second Amended Plan provides for a comprehensive financial
restructuring ("Restructuring") that will eliminate approximately
$2 billion of net debt (plus unpaid interest) from their balance
sheet.  As a result, Incora will emerge from chapter 11
("Reorganized Debtors") a stronger company, with a sustainable
capital structure that is better aligned with its expectations for
growth.

The Modified Second Amended Plan is described in further detail,
below.  Both this summary and that further description are
qualified in their entirety by reference to the Modified Second
Amended Plan itself. As a result of the Restructuring:

i) ABL Facility Claims will receive Cash in an amount equal to the
Allowed amount of such ABL Facility Claim.

ii) The outstanding principal and exit premium payable under the
DIP Notes will be exchanged into an equivalent amount of New Exit
Notes (totaling approximately $324 million in principal). All other
DIP Financing Claims (including accrued and unpaid interest on the
DIP Notes) will be paid in full in Cash.

iii) Holders of Allowed 1L Notes Claims (excluding any 1L Notes
Claims on account of New Money Unsecured Notes) and Allowed 2026
Notes Claims will receive their pro rata share of (a) $420,000,000
in principal amount of New Takeback Notes and (b) not less than
96.9% of the New Common Equity (subject to dilution by any New
Common Equity issued in respect of the Management Incentive Plan).
These pro rata distributions will be subject to adjustment based on
any cash payment of fees and expenses that the Debtors are ordered
to pay the 2026 Professionals.

iv) Holders of 1L Notes Claims will also receive their pro rata
share of up to 1.4632% of the New Common Equity (subject to
dilution by any New Common Equity issued in respect of the
Management Incentive Plan) on account of any New Money Unsecured
Notes.

v) Holders of Allowed General Unsecured Claims (including Allowed
2027 Unsecured Notes Claims) and Allowed 2024 Unsecured Notes
Claims will receive their pro rata share of approximately 1.5967%
of the New Common Equity (subject to dilution by any New Common
Equity issued in respect of the Management Incentive Plan).

vi) Consideration received on account of Allowed 1L Notes Claims
(including on account of New Money Unsecured Notes), Allowed 2026
Notes Claims, and Allowed 2024 Unsecured Notes Claims shall be
subject to increase or decrease, as applicable, on account of the
Appellate Adjustment Mechanism.

vii) The holders of Allowed General Unsecured Convenience Claims
(i.e., general unsecured claims in amounts up to $1,500,000) will
receive their pro rata share of cash in the amount of $7,500,000,
except that no such holder will receive more than 10.00% of the
Allowed amount of its General Unsecured Convenience Claim.

viii) The holders of 1.25L Notes Claims, PIK Notes Claims, and
Existing Equity Interests will receive no distributions.

ix) The holders of certain other Allowed Claims, including Priority
Non-Tax Claims and Other Secured Claims, will be Unimpaired by the
Modified Second Amended Plan, meaning that they will be paid in
full in cash, paid in the ordinary course of business, or receive
other treatment as permitted by the Bankruptcy Code.

In light of the Court’s Ruling, the 1L Notes represent a mixture
of Claims that are secured under the Court's Ruling (consisting of
all 1L Notes other than the New Money Notes and defined therein as
the 1L Secured Notes Claims) and Claims that are unsecured under
the Court’s Ruling (consisting of all 1L Notes on account of the
New Money Notes).  The Plan affords treatment to the 1L Secured
Notes Claims that is economically equivalent to the treatment
afforded to the 2026 Notes Claims.  The Plan affords treatment to
the New Money Notes Claims (i.e., the portion that is unsecured
under the Court's Ruling) that is economically equivalent to the
treatment afforded to the General Unsecured Claims.  The recovery
for the 1L Notes consists of the aggregate recovery in respect of
both unsecured and secured portions of the 1L Notes Claims

The Debtors believe that the proposed Restructuring will provide
the Debtors with the capital structure and liquidity that they need
to flourish.  Entering bankruptcy, the Debtors were
overleveraged and faced severe liquidity constraints.  The
Restructuring will address those problems by eliminating
approximately $2 billion in net funded debt obligations, thereby
reducing debt service and eliminating near-term maturities.
Furthermore, the rejection or renegotiation of certain  burdensome
contracts during the Chapter 11 Cases will improve Incora's
long-term profit margins

In developing the Modified Second Amended Plan, the Debtors, with
the assistance of their advisors, conducted a careful review of
their existing business operations and compared their projected
value as an ongoing business enterprise with their projected value
in a liquidation scenario, as well as the estimated recoveries to
holders of Allowed Claims in each of these scenarios.  The Debtors
concluded that the potential recoveries to holders of Allowed
Claims would be maximized by continuing operations as a going
concern through implementation of the Restructuring. The Debtors
believe that their businesses and assets have significant value
that would not be realized in a liquidation or piecemeal sale.
Moreover, the Debtors believe that any alternative to the Modified
Second Amended Plan could result in significant delay, litigation,
execution risk, and additional costs, ultimately lowering the
recoveries to holders of Claims that can be achieved through the
Restructuring.  Accordingly, it is the Debtors’ opinion that
confirmation and implementation of the Modified Second Amended Plan
is in the best interests of the Debtors' estates, creditors, and
equity interest holders.  Therefore, the Debtors recommend that all
eligible holders of Claims vote to accept the Modified Second
Amended Plan.

A full-text copy of the Debtors' modified amended joint Chapter 11
plan is available for free at https://tinyurl.com/2yty3rch

A full-text copy of the Debtors' amended disclosure statement is
available for free at https://tinyurl.com/by5x3wuk

                          About Incora

Incora -- http://www.incora.com/-- is the trade name for the group
of companies formed by Wesco Aircraft and Pattonair, a provider of
comprehensive supply chain management services to the global
aerospace and other industries. Beginning with a strong foundation
in aerospace and defense, Incora also utilizes its supply chain
expertise to serve industrial manufacturing, marine, pharmaceutical
and beyond. Incora incorporates itself into customers' businesses,
managing all aspects of supply chain from procurement and inventory
management to logistics and on-site customer services. The company
is headquartered in Fort Worth, Texas, with a global footprint that
includes 68 locations in 17 countries and more than 3,800
employees.

Wesco Aircraft Holdings, Inc., doing business as Incora, and 43
affiliates sought Chapter 11 protection (Bankr. S.D. Texas Lead
Case No. 23-90611) on June 1, 2023.

Wesco Aircraft estimated assets and debt of $1 billion to $10
billion as of the bankruptcy filing.

The Debtors tapped Milbank, LLP and Haynes and Boone, LLP as
bankruptcy counsels; PJT Partners, Inc. as investment banker;
Alvarez & Marsal North America, LLC as restructuring advisor; and
Quinn Emanuel Urquhart & Sullivan, LLP as special litigation and
conflicts counsel. Kurtzman Carson Consultants, LLC is the claims
agent.

The U.S. Trustee for Region 7 appointed an official committee to
represent unsecured creditors in the Debtors' Chapter 11 cases. The
committee tapped McDermott Will & Emery, LLP and Morrison Foerster,
LLP as its counsel; Piper Sandler & Co. as investment banker; and
Province, LLC as financial advisor.


WHITE COLUMNS: Seeks Court OK to Sell Assets to Evoraa for $4.95MM
------------------------------------------------------------------
White Columns at Kingston, LLC will ask the U.S. Bankruptcy Court
for the Northern District of Georgia at a hearing on Oct. 2 to
approve the sale of substantially all of its assets to Evoraa
Holdings, LLC.

Evoraa, a Tennessee limited liability company, offered to buy the
assets for $4.95 million, subject to adjustments, and pay White
Columns in cash at closing.

The assets to be sold include White Columns' 11.5-acre real
property in Bartow County, Ga. The proposed sale is "free and
clear" of all liens, claims and encumbrances.

The sale is contingent on due diligence, the issuance of a special
use permit by the City of Kingston, and financing, which must be
satisfied by Nov. 24.

In connection with the sale, White Columns will assume its lease
with White Columns Rehabilitative Services, LLC and then assign it
to the buyer at closing. The closing date is Dec. 15.

"A sale of the assets and assumption and assignment of the lease
will enable [White Columns] to perform its obligations under the
confirmed plan of reorganization," J. Michael Levengood, the
company's attorney, said in a motion filed in court.

The company's reorganization plan has been confirmed but has not
yet become effective.

                  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, with $1 million to $10 million in both
assets and liabilities. The petition was signed by Thomas M.
Linder, Jr as member.

Judge Barbara Ellis-Monro oversees the case.

John Michael Levengood, Esq., at the Law Office of J. Michael
Levengood, LLC, represents the Debtor as bankruptcy counsel.

The court confirmed the Debtor's Chapter 11 Plan of Reorganization
on Aug. 2, 2024.


WILDFIRE INTERMEDIATE: S&P Assigns 'B' ICR, Outlook Stable
----------------------------------------------------------
S&P Global Ratings assigned its 'B' issuer credit rating to
Wildfire Intermediate Holdings LLC, a private oil and gas
exploration and production (E&P) company focused on the Eastern
Eagle Ford shale.

S&P said, "We also assigned our 'B+' issue-level rating to the
proposed senior unsecured notes. The recovery rating of '2'
indicates our expectation for substantial recovery (70%-90%;
rounded estimate: 80%) of principal in the event of payment
default.

"The stable outlook reflects our expectation that the company will
execute on its modest production growth strategy (5%-8% annually)
and use discretionary cash flow primarily to reduce outstanding
credit facility borrowings. In 2024 and 2025, we expect average
funds from operations (FFO) to debt of about 60% and debt to EBITDA
of 1.25x-1.5x."

The 'B' rating reflects the company's modest proved reserves and
production scale, single-basin Eastern Eagle Ford exposure, and
relatively high oil cut of 70%.

Additionally, it reflects controlling ownership from private
equity, somewhat offset by its long-term leverage target of 1x
reported debt to EBITDA and experienced management team. S&P's
rating also considers the company's low production-decline rate of
about 10%, advantaged cost structure, and robust four-year hedging
program.

Wildfire is an oil-weighted, Eastern Eagle Ford pure play and the
largest in-basin acreage holder at about 840,000 net acres.
Historically, Wildfire has grown through acquisitions, including
recent asset acquisitions from Chesapeake Energy Corp. ($1.5
billion) in 2023 and Apache Corp. ($260 million) in 2024, to arrive
at its current scale. As of June 30, 2024, it produces 49 thousand
barrels of oil equivalent per day (mboed) (71% oil) and 252 million
boe (mmboe) of proved reserves (42% proved undeveloped (PUD)). S&P
estimates the proved developed reserve life to be about seven
years.

S&P said, "We view scale similarly to in-basin peer, Magnolia
(85-95mboed with 170mmboe of proved reserves), however Wildfire's
acreage footprint is in the emerging Eastern Eagle Ford with a
focus on developing the Eagle Ford and Austin Chalk intervals. In
2025, we expect a capital program of $425 million will support a
cadence of two drilling rigs and one frac crew to grow production
about 5% annually. The company currently has contingent
consideration of $165 million related to its Chesapeake
acquisition, which we treat as debt in our adjusted credit metrics.
We forecast $60 million repaid annually in 2025 and 2026, and the
remaining $45 million in 2027.

"We view the company's profitability favorably compared to peers."

The company's high oil cut of about 70% (compared with Magnolia at
42%) bolsters profitability. It receives advantaged gulf coast
pricing (100% Magellan East Houston; contracted through the end of
2026) given its proximity to Houston. S&P also projects cash
operating costs of about $14/boe, consistent with oily peers, due
in part to the high clay content of the acreage which offsets the
natural decline and results in a low produced water to oil ratio of
0.8x. Wildfire also owns and operates a sand mine that allows the
company to source proppant more cheaply, while also contributing
about $10 million of EBITDA annually from third-party sales.

Wildfire has a robust, four-year hedging strategy to manage cash
flow volatility.

The company's hedging strategy is based on percent of proved
developed producing (PDP) volumes: 80% of PDP hedged in the first
two years, 50% in year three, and 30% hedged in year four. As it
relates to total production (inclusive of additional PUD production
roll forwards), about 64% is hedged at $68 per barrel (bbl) for the
remainder of 2024, 50% hedged in 2025 at $65/bbl, 35% hedged in
2026 at $63/bbl, and 20% hedged in 2027 at $63/bbl.

Financial-sponsor ownership constrains S&P's view of financial
policy, but it expects some debt repayment.

S&P said, "We anticipate the company will pay an annual dividend to
its owners of about $77 annually (about 10% of contributed
capital). This leaves about $225 million of discretionary cash flow
in 2025, which we anticipate the company will use primarily to
reduce reserve-based lending (RBL) facility borrowings. Pro forma
the proposed note issuance, Wildfire will have about $417 million
drawn on its $1.5 billion RBL due 2027 (28% drawn).

"Wildfire is owned by private equity firms Warburg Pincus (49%) and
Kayne Anderson (48%) which, in our view, gives them significant
influence on Wildfire's strategic direction, financial policy, and
ultimately its capital structure. The company has specified a
reported long-term debt leverage target of 1x. We project minimal
leverage at 1.25x-1.5x debt to EBITDA through 2025, on an S&P
Global Ratings-adjusted basis, and FFO to debt of about 60% over
the same period.

"The stable outlook reflects our expectation that Wildfire will
execute on its modest production growth strategy (5%-8% annually)
and use discretionary cash primarily to reduce outstanding credit
facility borrowings. In 2024 and 2025, we expect average FFO to
debt of about 60% and debt to EBITDA of 1.25-1.5x."

S&P could lower its rating on Wildfire if its liquidity
deteriorates or its credit measures weaken such that FFO to debt
approaches 30% on a sustained basis. This would most likely occur
if:

-- It pursues a more aggressive financial policy than anticipated,
such as a large debt-financed acquisition that does not add to its
near-term cash flow or large debt-funded distributions; or

-- Commodity prices decline below our expectations and the company
does not reduce its spending.

S&P could raise its rating if:

-- Wildfire increases scale to levels comparable with those of
higher-rated peers while maintaining FFO to debt comfortably above
45% and adequate liquidity; or

-- It reduces the outstanding RBL balance while maintaining a
disciplined financial policy.




WINDSTREAM HOLDINGS: S&P Rates New Senior Secured Term Loan B 'B-'
------------------------------------------------------------------
S&P Global Ratings assigned its 'B-' issue-level rating and '3'
recovery rating to the proposed $500 million senior secured term
loan B due 2031 and $800 million senior secured notes due 2031
issued by Windstream Holdings II LLC's wholly owned subsidiary
Windstream Services LLC. The '3' recovery rating indicates its
expectation for meaningful recovery (50%-70%; rounded estimate:
60%) in the event of a payment default.

The company will use the proceeds from the new term loan and notes
to repay its existing $750 million senior secured term loan B ($708
million outstanding) due 2027, its $250 million super-senior
secured term loan due 2027, and add about $342 million cash to the
balance sheet.

S&P said, "Our 'B-' issuer credit rating and stable outlook on
Windstream are unchanged. While we expect the additional debt will
a modestly increase S&P Global Ratings-adjusted leverage to about
4.3x (which includes the long-term lease obligation associated with
Uniti), from about 4.1x, we believe credit metrics will remain
supportive of the 'B-'issuer-credit rating and stable outlook. In
addition, we view the transaction favorably because it will extend
the company's debt maturity profile and simplify its capital
structure. Furthermore, additional liquidity will provide funding
for the company's fiber expansion plans."

ISSUE RATINGS--RECOVERY ANALYSIS

Key analytical factors

-- S&P's simulated default scenario assumes a default in 2026,
primarily due to execution risks associated with its fiber build,
including low penetration and cost overruns, as well as an
acceleration of broadband market share losses to cable and fixed
wireless access. This could contribute to significantly lower
revenue, weaker profitability, and cash flow deficits, resulting in
a payment default when the company's liquidity and cash flow become
insufficient to cover its cash interest expenses, mandatory debt
amortization, and maintenance-level capital expenditure (capex)
requirements.

-- A decline in capex to maintenance levels, which S&P estimates
at 6% of revenue, as Windstream focuses on maintaining its current
operations and limits its discretionary expenditure.

-- Estimated debt claims also include about six months of accrued
but unpaid interest outstanding at the point of default.

Simulated default assumptions

-- Simulated year of default: 2026
-- EBITDA at emergence: $570 million
-- EBITDA multiple: 4x

Simplified waterfall

-- Net emergence value (EV) after 5% administrative costs: $2.2
billion

-- Valuation in split(obligors/nonobligors): 100%/0%

-- Estimated net EV available for super-senior secured debt: $2.2
billion

-- Estimated super-senior secured debt claims: $419 million

    --Recovery expectations: 100%

-- Estimated value available for senior secured debt: $1.7
billion

-- Estimated senior secured debt claims: $2.8 billion

    --Recovery expectations: 50%-70% (rounded estimate: 60%)



WOODFIELD RD: Seeks to Hire Richard B. Rosenblatt PC as Counsel
---------------------------------------------------------------
Woodfield Rd, LLC seeks approval from the U.S. Bankruptcy Court for
the District of Maryland to hire the Law Offices of Richard B.
Rosenblatt, PC., as attorneys.

The firm will render these services:

    a. giving the Debtor legal advice with respect to her powers
and duties as Debtor-in-Possession;

    b. preparing, as necessary, applications, answers, orders,
reports and other legal papers filed by the Debtor;

     c. preparing a Disclosure Statement and Plan of
Reorganization; and

     d. performing all other legal services for the Debtor which
may be necessary.

The firm will be paid at these rates:

     Richard B. Rosenblatt    $400 per hour
     Linda M. Dorney          $350 per hour
     Paralegal                $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.

Richard B. Rosenblatt, a partner at The Law Offices of Richard B.
Rosenblatt, 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 B. Rosenblatt, Esq.
     The Law Offices of Richard B. Rosenblatt, PC.
     30 Courthouse Square, Suite 302
     Rockville, MD 20850
     Tel: (301) 838-0098
     Email: rrosenblatt@rosenblattlaw.com

       About Woodfield Rd, LLC

Woodfield Rd is a Single Asset Real Estate debtor (as defined in 11
U.S.C. Section 101(51B)). The Debtor owns the real property located
at 26040-26050, Woodfield Rd, Damascus MD 20787 having an appraised
value of $8.4 million.

Woodfield Rd filed its voluntary petition for relief under Chapter
11 of the Bankruptcy Code (Bankr. D. Md. Case No. 24-15941) on July
15, 2024, listing $8,421,687 in assets and $4,935,021 in
liabilities. The petition was signed by Sam Razjooyan as manager.

William C. Johnson, Jr., Esq. at The Johnson Law Group, LLC
represents the Debtor as counsel.


WORKINGLIVE TECHNOLOGIES: Fine-Tunes Plan Documents
---------------------------------------------------
WorkingLive Technologies, Inc., submitted a Second Amended Chapter
11 Plan of Reorganization dated August 19, 2024.

The Debtor filed this Case to restructure its contract with its
primary vendor, Zoom or implement a new provider and switch
customers to that service, and focus on its e-commerce business
clients in order to get back to profitability.

Zoom subsequently agreed to extend services to the Debtor for an
additional 30 days after August 1 to ensure a smooth transition to
the Debtor's new vendor. In exchange, the Debtor agreed to pay to
Zoom $130,000.

The Debtor will review, analyze, and resolve Claims on an ongoing
basis as part of the claims reconciliation process. As such, the
ultimate amount of Allowed Claims may differ significantly from the
amounts used for the purposes of the Debtor’s estimates herein.
Accordingly, the distribution amount that will ultimately be
received by any particular holder of an Allowed Claim may be
adversely affected by the outcome of the claims resolution
process.

The Second Amended Plan does not alter the proposed treatment for
unsecured creditors and the equity holder:

   * Class 2 consists of the Allowed General Unsecured Claims.
Without prejudice, the Debtor estimates that Class 2 may consist of
Allowed General Unsecured Claims in an amount as high as
$929,625.20. The Allowed Class 2 Claims are Impaired.

     -- If the Plan is confirmed pursuant to 1191(a), except to the
extent that a holder of an Allowed Class 2 Claim has been paid
prior to the Effective Date or agrees to a different treatment, in
full satisfaction, settlement, release, extinguishment and
discharge of such Claim, each holder of an Allowed Class 2 Claim
shall receive a Pro Rata Distribution from a total equal to
$873,960 less the Zoom Administrative Claim, payable in twelve
payments of the product $10,000 and the Unsecured Payment Ratio
occurring on the Effective Date and the first day of each month
thereafter; twelve payments equal to the product of $23,000 and the
Unsecured Payment Ratio occurring on the first day of each month
thereafter; eleven payments equal to the product of $33,000 and the
Unsecured Payment Ratio occurring on the first day of each month
thereafter; and a final payment equal to the product of $114,960
and the Unsecured Payment Ratio on the first day of the next month
thereafter. If the payments to holders of Allowed Class 2 Claims
total less than $110,000, the Debtor will increase the final
payment such that the total equals $110,000.

     -- If the Plan is confirmed pursuant to 1191(b), except to the
extent that a holder of an Allowed Class 2 Claim has been paid
prior to the Effective Date or agrees to a different treatment, in
full satisfaction, settlement, release, extinguishment and
discharge of such Claim, each holder of an Allowed Class 2 Claim
shall receive a Pro Rata Distribution from a total equal to
$788,960 less the Zoom Administrative Claim, payable in twelve
payments of the product $10,000 and the Unsecured Payment Ratio
occurring on the Effective Date and the first day of each month
thereafter; sixteen payments equal to the product of $20,000 and
the Unsecured Payment Ratio occurring on the first day of each
month thereafter; seven payments equal to the product of $30,000
and the Unsecured Payment Ratio occurring on the first day of each
month thereafter; and a final payment equal to the product of
$138,960 and the Unsecured Payment Ratio on the first day of the
next month thereafter. If the payments to holders of Allowed Class
2 Claims total less than $110,000, the Debtor will increase the
final payment such that the total equals $110,000.

   * Class 3 consists of the Equity Interests held by Nicolas Rowe
and Jacquelline Astudillo. Upon the Effective Date, unless
otherwise provided in the Plan or the Confirmation Order, the
holders of Allowed Equity Interests shall retain their Equity
Interests in the Debtor.

The sources of consideration for Distributions under the Plan is
the Debtor's operating income.

A full-text copy of the Second Amended Plan dated August 19, 2024
is available at https://urlcurt.com/u?l=oWgCLH from
PacerMonitor.com at no charge.

Counsel for the Debtor:

     Bradley S. Shraiberg, Esq.
     SHRAIBERG PAGE PA
     2385 NW Executive Center Drive, Suite 300
     Boca Raton, FL 33431
     Telephone: (561) 443-0800
     Facsimile: (561) 998-0047
     Email: bss@slp.law

                 About WorkingLive Technologies

WorkingLive Technologies, Inc., provides video conferencing and
e-commerce services primarily to direct sales and affiliate
marketing companies.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Fla. Case No. 24-11654-MAM) on
February 21, 2024. In the petition signed by Nicolas Rowe,
president, the Debtor disclosed up to $500,000 in assets and up to
$1 million in liabilities.

Judge Erik P. Kimball oversees the case.

Bradley S. Shraiberg, Esq., at Shraiberg Page PA, is the Debtor's
legal counsel.


WP NEWCO: $1.01BB Bank Debt Trades at 47% Discount
--------------------------------------------------
Participations in a syndicated loan under which WP NewCo LLC is a
borrower were trading in the secondary market around 52.5
cents-on-the-dollar during the week ended Friday, Sept. 20, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $1.01 billion Term loan facility is scheduled to mature on May
11, 2028. The amount is fully drawn and outstanding.

WP Company LLC, doing business as The Washington Post, operates as
a publishing company. The Company publishes new articles in the
areas of politics, opinions, sports, current affairs,
entertainment, and lifestyle. The Washington Post serves customers
in the States of District of Columbia, Maryland, and Virginia.


WRENA LLC: Files for Chapter 11 Bankruptcy, Seeks Asset Sale
------------------------------------------------------------
Wrena, LLC, a leading full-service automotive supplier of stamped
structural, tubular components, assemblies, and fine blank
components, announced on Sept. 23, 2024, that it has voluntarily
filed for Chapter 11 bankruptcy protection in the U.S. Bankruptcy
Court for the Eastern District of Michigan to pursue a sale of the
company's assets. The decision aims to facilitate a sale process
that will maximize value for stakeholders and ensure the continued
supply of high-quality products to Wrena's customers.

The company has faced significant challenges due to rising costs,
an isolated warranty claim that resulted in a significant judgment,
and other market pressures, which prompted the decision to
restructure through a court-supervised sale process.

"After consideration of available options, we have determined that
the sale of our business through a Chapter 11 process is the best
path forward," said Wrena's Chief Restructuring Officer, Scott
Eisenberg. "This process will allow us to continue operations,
preserve jobs, and position the company for future success under
new ownership."

To support ongoing operations during the sale process, Wrena has
secured the use of cash collateral and debtor-in-possession (DIP)
financing, subject to court approval. The company anticipates that
the cash collateral usage and DIP financing will allow it to
continue operating without interruption, including paying
employees, meeting customer demands, and fulfilling its
post-bankruptcy obligations to suppliers.

The company's legal advisors are Wolfson Bolton Kochis PLLC (Scott
A. Wolfson and Anthony J. Kochis), financial advisors DWH (Heather
Gardner and Ryan Seely), and investment banker Cascade Partners
(Matthew Miller, Shareef Simaika, Bob Carey).

For more information about the bankruptcy filing and sale process,
please visit https://cases.creditorinfo.com/Wrena or contact Scott
Eisenberg, CRO.

                          About WRENA LLC

Wrena is a Tier 1 and Tier 2 automotive supplier that is a
full-service supplier of stamped structural, tubular components,
assemblies, and fine blank automotive component parts. Wrena
supplies a wide range of product applications to its customers,
including small to large stampings, fine blanking stampings,
structural and drawn stampings, plastic insert molded stampings,
welded assemblies, fabricated assemblies, and clutch assemblies.


WYNN RESORTS: Extends Loans and Revolving Commitments to 2027
-------------------------------------------------------------
Wynn Resorts, Limited disclosed in a Form 8-K Report filed with the
U.S. Securities and Exchange Commission that Wynn Resorts Finance,
LLC, an indirect wholly owned subsidiary of the Company, and
certain of its subsidiaries entered into an amendment to the credit
agreement dated as of September 20, 2019, as amended by Amendment
No. 1, dated as of April 10, 2020, Amendment No. 2, dated as of
November 27, 2020 and Amendment No. 3 dated as of May 17, 2023,
among Deutsche Bank AG New York Branch, as administrative agent and
collateral agent, and the lenders party thereto.

The Credit Agreement Amendment amends the Existing Credit Agreement
to, among other things:

     (i) obtain $71.8 million in incremental extended term loans
with a stated maturity date of September 20, 2027, the proceeds of
which were used by the Borrower to refinance in full all
outstanding Non-Extended Term A Facility Loans;

    (ii) obtain $68.7 million in incremental extended revolving
commitments with a stated maturity date of September 20, 2027, to
replace in full all outstanding Non-Extended Revolving Commitments,
which Non-Extended Revolving Commitments were terminated.

                      About Wynn Resorts Ltd.

Headquartered in Las Vegas, Nevada, Wynn Resorts, Limited owns and
operates hotels and casino resorts.  As of Dec. 31, 2023, Wynn
Resorts has $14 billion in total assets, $15.1 billion in total
liabilities, and $1.1 billion in total stockholders' deficit.

                           *     *     *

Egan-Jones Ratings Company, on January 31, 2024, maintained its
'CCC+' foreign currency and local currency senior unsecured ratings
on debt issued by Wynn Resorts, Limited.


ZION OIL: Lee Russell Elected as Class II Director to Fill Vacancy
------------------------------------------------------------------
Zion Oil & Gas, Inc. disclosed in a Form 8-K filed with the
Securities and Exchange Commission that during the Board meeting on
Sept. 16, 2024, the Nominating and Corporate Governance Committee
recommended to the Board the nomination of Dr. Lee Russell as a
Class II director to fill the vacancy of John Seery on Oct. 1,
2024. On July 8, 2024, Mr. Seery, who had been on the Board since
Sept. 1, 2018, retired from the Board.

Pursuant to Section 13 of Article III of the Bylaws of the Company,
a vacancy on the Board of Directors may be filled by a majority of
the directors then in office and the director so chosen shall hold
office until the next annual election of the Class.  By motion and
vote by the Board, Dr. Lee Russell was elected to fill the vacancy
as a Class II director effective Oct. 1, 2024.  As an employee, he
will not serve on any independent board committees.

Dr. Russell, age 76, previously served on the Board from May 1,
2017 to June 8, 2022 and prior he has been an independent
Geoscience Consultant with the Company since August of 2012.  He
has over 41 years of industry experience in research and
exploration positions with Shell Oil Co., Arco, and Sun Oil, as
well as in his own exploration pursuits and consultancy.  Projects
have ranged from domestic exploration in the Gulf of Mexico, Rocky
Mountains, and Alaska, to international projects in East and West
Africa, North Sea, Norway, Onshore China, New Zealand, Papua New
Guinea, and Newfoundland.  He is a published author of many
scientific articles and served as a Panel Chair and Co-Author of a
National Research Council study on "Solid Earth Sciences and
Society."  He received his BA in Geology from Ohio Wesleyan
University in 1970, and MSc and PhD degrees in Geology and
Geophysics from Texas Tech University in 1972 and 1977.  He is a
member of the American Association of Petroleum Geologists, serving
two terms as Associate Editor, and is a Fellow of the Geological
Society of America.

There are no arrangements or understandings between Dr. Russell and
any other person pursuant to which he was elected to the Board, and
there are no relationships between Dr. Russell and the Company that
would require disclosure under Item 404(a) of Regulation S-K of the
Securities Exchange Act of 1934, as amended.

For his services on the Board, Dr. Russell will be compensated as
an employee director.  Dr. Russell will be a Class II director up
for reelection at the 2025 annual stockholders meeting.

                               About Zion Oil & Gas

Dallas, Texas-based Zion Oil & Gas is an oil and gas exploration
company with a history of 24 years of oil and gas exploration in
Israel, spanning approximately 75,000 acres under the Megiddo
Valleys License 434.

Las Vegas, Nevada-based RBSM LLP, the Company's auditor since 2018,
issued a "going concern" qualification in its report dated March
20, 2024, citing that the Company has suffered recurring losses
from operations and had an accumulated deficit that raises
substantial doubt about its ability to continue as a going
concern.



[*] Distressed Investing Conference: Early Bird Discount 'Til Oct 1
-------------------------------------------------------------------
Registration is now open for the 31st Annual Distressed Investing
Conference, presented by Beard Group, Inc.  Access Early Bird
discounted pricing, which has been extended until Oct. 1st.

This year's event is being sponsored by:

     * Kirkland & Ellis, LLP, as conference co-chair;
     * Foley & Lardner LLP, as conference co-chair;
     * Davis Polk & Wardwell LLP;
     * Hilco Global;
     * Locke Lord LLP;
     * Morrison & Foerster LLP;
     * Proskauer Rose LLP;
     * Skadden, Arps, Slate, Meagher & Flom LLP;
     * Wachtell, Lipton, Rosen & Katz; and
     * Weil, Gotshal & Manges LLP

This year's Patron Sponsors:

     * Katten Muchin Rosenman LLP; and
     * Kobre & Kim

The Supporting Sponsors:

     * C Street Advisory Group;
     * Development Specialists, Inc.;
     * RJReuter; and
     * SSG Capital Advisors

This year's Media Partners:

     * BankruptcyData;
     * CreditSights;
     * Debtwire;
     * Pari Passu;
     * Reorg; and
     * WSJ Pro Bankruptcy

This year's Knowledge Partner:

     * Creditor Rights Coalition

The Distressed Investing Conference will be held at The Harmonie
Club in New York City.  The event will kick off with opening
remarks from conference co-chairs, Joshua A. Sussberg, Partner at
Kirkland & Ellis LLP, and Harold L. Kaplan, Partner at Foley &
Lardner LLP, to be followed by the Annual Year In Review by Steve
Gidumal, President and Managing Partner of Virtus Capital, LP.

David Griffiths, Partner at Weil, Gotshal & Manges LLP, will head a
roundtable discussion on the Health of the Restructuring Industry;
and David Hillman, Partner at Proskauer Rose LLP, will lead a panel
discussion on Private Credit Restructuring.

The event also features a pair of sessions on Liability Management:
Structuring From Creditor On Creditor Violence To Cooperation, to
be led by Damian Schaible, Partner at Davis Polk & Wardwell LLP,
and John Sobolewski, Partner at Wachtell, Lipton, Rosen & Katz; and
Bankruptcy Litigation -- Go Wesco Young Man, with Mark Hebbeln,
Partner at Foley & Lardner LLP as Moderator, Lorenzo Marinuzzi,
Partner at Morrison & Foerster LLP, and Zachary Rosenbaum at Kobre
& Kim.

Will We Ever Go Shopping/Officing Again? The afternoon's slate will
start with a discussion on the state of Retail and Commercial Real
Estate to be led by Hilco Global, followed by Trends, Friends, And
Venues with Kirkland's Joshua A. Sussberg.

Stephanie Wickouski, Partner at Locke Lord LLP, will moderate "Top
Considerations For A Board Before And During A Bankruptcy: What
Investors Need To Know About What Happens In The Boardroom." She
will be joined by Michelle Dreyer, Managing Director at CSC Global
Financial Markets, and Chelsea A. Grayson, Managing Director at
Pivot Group, Board Member at both Xponential Fitness and Beyond
Meat.

A session on "Recognition, Releases And Torts In A Cross-Border
World" will be led by Evan Hill, Partner at Skadden, Arps, Slate,
Meagher & Flom LLP as Moderator.

Virtus' Steve Gidumal will cap the day's events with Investor's
Roundtable.

The conference also features two side events: The Harvey R. Miller
Annual Awards Luncheon and the Networking Reception and Awards
Honoring Outstanding Young Restructuring Lawyers in the evening.

Jamie Sprayragen, Vice Chairman of Hilco Global, will be presented
this year's Harvey R. Miller Outstanding Achievement Award for
Service to the Restructuring Industry.  Catch his live interview
during the luncheon, to be conducted by Henny Sender, Managing
Director of BlackRock.

The 2024 Turnarounds & Workouts Outstanding Young Restructuring
Lawyers are:

     BENJAMIN S. ARFA, Wachtell, Lipton, Rosen & Katz
     KATE DOORLEY, Akin Gump Strauss Hauer & Feld LLP
     JEREMY D. EVANS, Paul Hastings LLP
     RAFF FERRAIOLI, Morrison Foerster LLP
     BRANDON HAMMER, Cleary Gottlieb Steen & Hamilton LLP
     EVAN A. HILL, Skadden, Arps, Slate, Meagher & Flom LLP
     FLORA INNES, Latham & Watkins LLP
     CHRISTIAN JENSEN, Sullivan & Cromwell LLP
     LAUREN REICHARDT, Cooley LLP
     DAVID SCHIFF, Davis Polk & Wardwell LLP
     LUKE SIZEMORE, Reed Smith
     APARNA YENAMANDRA, Kirkland & Ellis, LLP

Kindly visit https://www.distressedinvestingconference.com/ for
more information.

Contact Will Etchison, ​Conference Producer, at Tel: 305-707-7493
or will@beardgroup.com for sponsorship opportunities.


                            *********

Monday's edition of the TCR delivers a list of indicative prices
for bond issues that reportedly trade well below par.  Prices are
obtained by TCR editors from a variety of outside sources during
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                            *********

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