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

              Tuesday, October 29, 2024, Vol. 28, No. 302

                            Headlines

23ANDME: Biotech Company at Risk of Bankruptcy
469 DEKALB: Hires Law Office of Narissa A. Joseph as Counsel
4RUN3 RACING LLC: Court Freezes Holyoke St. Patrick’s Race Payment
ADVANCED URGENT: Hires Great Way Real as Real Estate Broker
ALL DAY: $200MM Bank Debt Trades at 59% Discount

ALPINE 4: Delisted From Nasdaq Capital Market Effective Oct. 18
AMERICAN TIRE: Moody's Lowers PDR to 'D-PD' Amid Bankr. Filing
ASSETS HOLDING: Gets OK to Use Cash Collateral Until Nov. 18
ASTRA ACQUISITION: $615.7MM Bank Debt Trades at 78% Discount
ATLANTIC NEUROSURGICAL: Taps Epiq Corporate as Solicitation Agent

AVENTIV TECHNOLOGIES: $288MM Bank Debt Trades at 69% Discount
AVON PRODUCTS: S&P Withdraws 'D' Global Scale Ratings
BABCOCK SOLUTIONS: Unsecureds Will Get 34.28% over 5 Years
BIG LOTS: Closes 3 Stores in Indiana
BIOTRICITY INC: Common Stock Delisted From Nasdaq

BLUSH BOOTCAMP: Blush Bootcamp Unsecureds to Get 15.11% in 5 Years
BRAD'S RAW: Hires Ciardi Ciardi & Astin as Counsel
BURGERFI INTERNATIONAL: Taps Hilco Real Estate as Consultant
CANTERBURY SECURITIES: Seeks Chapter 15 Bankruptcy in New York
CAPELLA HOSPITALITY: Gets OK to Use Cash Collateral Until Dec. 3

CAPITAL PROJECTS: Moody's Rates New $106MM Housing Bonds 'Ba1'
CAROLINA AUTO: Rebecca Redwine Named Subchapter V Trustee
CARPENTER TECHNOLOGY: Moody's Alters Outlook on Ba3 CFR to Positive
CBAK ENERGY: President & CEO Yunfei Li Resigns
COACH USA: Reaches Deal w/ Injury Plaintiffs to Undo Ch. 11 Stay

COBRA HOLDINGS: $205MM Bank Debt Trades at 27% Discount
COBRA HOLDINGS: $560MM Bank Debt Trades at 19% Discount
COLLEGE OF SAINT ROSE: Hires Cullen and Dyman LLP as as Counsel
COLLEGE OF SAINT ROSE: Hires FTI Consulting as Financial Advisors
COLLEGE OF SAINT ROSE: Hires Heller Kauffman as Special Counsel

COLLEGE OF SAINT ROSE: Hires Jones Lang as Real Estate Consultant
CONN'S INC: Kean Miller Updates List of Badcock Dealers
CONNEMARA HOLDINGS: Files Amendment to Disclosure Statement
CONTAINER STORE: $200MM Bank Debt Trades at 30% Discount
CONVENTION CENTER: Files for Chapter 11 Bankruptcy

COSMOS ACQUISITIONS: $63MM Bank Debt Trades at 15% Discount
CREATIVE REALITIES: All Three Proposals Approved at Annual Meeting
CRYSTAL CITY ISD: Fitch Withdraws 'BB+' Issuer Default Rating
CTF CHICAGO: Files for Chapter 11 Bankruptcy Protection
CUSTOM HOLDINGS: Kicks Off Subchapter V Bankruptcy Proceeding

DEL MONTE FOODS: $472.4MM Bank Debt Trades at 44% Discount
DEL MONTE: $725MM Bank Debt Trades at 64% Discount
DELCATH SYSTEMS: $10MMM Revenue Triggers $25MM Financing Tranche
DIGITAL GRAPHICS: Aaron Cohen Named Subchapter V Trustee
ELEVATE TEXTILES: $250MM Bank Debt Trades at 30% Discount

EPIC! CREATIONS: Trustee Hires Jenner & Block LLP as Co-Counsel
EPIC! CREATIONS: Trustee Hires Kurtzman Carson as Admin. Advisor
EPIC! CREATIONS: Trustee Hires Novo Advisors LLC as Accountant
EPIC! CREATIONS: Trustee Hires Pashman Stein Walder as Co-Counsel
EPIC! CREATIONS: Trustee Hires Quinn Emanuel Urquhart as Counsel

FOUR SEAS: Gets Interim OK to Use Cash Collateral
FUEL REYNOLDA: Fuel Fitness Hits Chapter 11 Bankruptcy
FULL HOUSE DEVELOPMENT: Sec. 341(a) Meeting of Creditors on Nov. 18
G + T 5206: Holly Miller Named Subchapter V Trustee
GENESIS CONSTRUCTION: Seeks Bankruptcy Protection in Texas

GIP III STETSON I: Moody's Withdraws 'B1' CFR Amid Debt Repayment
GLOBAL WOUND CARE: Seeks Chapter 11 Bankruptcy
GOLDEN TRIAGLE REALTY: Commences Bankruptcy Proceeding
GOLDEN WEST PACKAGING: $290MM Bank Debt Trades at 16% Discount
GOOD NATURED: Bankruptcy Looms as Restructuring Moves Forward

GSE SYSTEMS: Adjourns Special Meeting Until October 29
HAOB HORIZONTAL: Gets Final Approval to Use Cash Collateral
HAWAIIAN ELECTRIC: Fitch Affirms 'B' LongTerm IDR, Outlook Stable
HELIX ENERGY: Fitch Hikes LongTerm IDR to 'BB-', Outlook Stable
HERITAGE HOME: Seeks to Hire Haddix Law Firm as Attorney

HMG LLC: Seeks to Hire Logue Law PC as Attorney
HOMESTEADER FIRST: Case Summary & 11 Unsecured Creditors
HOT CRETE: Cain & Skarnulis Files Rule 2019 Statement
HUDSON RIVER TRADING: Moody's Alters Outlook on 'Ba2' CFR to Pos.
HYPERSCALE DATA: Holds 6.2% Stake in Algorhythm as of Oct. 15

IHEARTCOMMUNICATIONS: $2.10BB Bank Debt Trades at 16% Discount
INDOCHINE RESTAURANT: Hires Oliver & Cheek, PLLC as Counsel
INFINITE PRODUCT: Seeks Bankruptcy Protection in Colorado
J C CONTRACTORS: Hires Taylor Auction & Realty Inc. as Auctioneer
JACKSON GARDENS: Gets Interim OK to Use $27K in Cash Collateral

JERICO PICTURES: Hits Chapter 11 Bankruptcy Due to Data Breach
KATOMKA ENTERPRISES: Frederic Schwieg Named Subchapter V Trustee
KENBENCO INC: Gets Interim OK to Use Cash Collateral
KING ESTATES LLC: Commences Subchapter V Bankruptcy in New Jersey
LAVIE CARE: Anthony & Partners Represents Claimants

LEFEVER MATTSON: Hires Keller Benvenutti as Bankruptcy Counsel
LEXARIA BIOSCIENCE: Closes $5 Million At-The-Market Direct Offering
LIFEBACK LAW: Updates Unsecured Claims Pay Details
LUMIO HOLDINGS: Committee Hires Porzio Bromberg as Counsel
LUMIO HOLDINGS: Committee Hires Province LLC as Financial Advisor

LV OPPORTUNITY: Hires Schwartz Law PLLC as Attorney
MARIANAS PROPERTIES: Bank of Guan Wants to Sell Pacific Star Resort
MARIN SOFTWARE: Expects to Expend up to $0.8M for Severance Pay
MARKETING ANALYSTS: Gets Interim OK to Use Cash Collateral
MAVENIR SYSTEMS: $585MM Bank Debt Trades at 31% Discount

METROPOLITAN COLLEGE: Fitch Lowers Issuer Default Rating to 'C'
MH SUB I: S&P Alters Outlook to Stable, Affirms 'B' ICR
MICHAELS COS: $1.95BB Bank Debt Trades at 22% Discount
MILLENNIA CARDIOVASCULAR: J.M. Cook Named Subchapter V Trustee
MINIM INC: Appeals Nasdaq's Delisting Decision

MOZART CAFE: Hires Wisdom Professional Services as Accountant
MTJ OF BELLPORT: Gerard Luckman Named Subchapter V Trustee
MULLEN AUTOMOTIVE: Issues 340,000 Settlement Shares to Noteholder
MYSTICAL STARS: Archer & Greiner Represents Creditors
NANO MAGIC: Vindicated as SEC Vacates 2020 Trading Suspension Order

NC GAS HOUSE: Updates Statutory Priority Claims Pay Details
NEXT LEVEL: Hires Harrell Realty Company as Real Estate Broker
NEXUS BUYER: Moody's Raises CFR to 'B2', Outlook Stable
NIRVANA INVESTMENT: Hires Law Office of Lewis Phon as Attorney
NOVA CHEMICALS: Moody's Alters Outlook on 'Ba2' CFR to Stable

NUZEE INC: Shelei Jiang Holds 19.218% Stake Via DYT Info Pte. Ltd.
PHOENIX ENERGY: Hires Lewis Gianola PLLC as Counsel
PINEAPPLE ENERGY: Jeffrey Conroy Holds 14.2% Equity Stake
PORTE ROUGE: Unsecureds to Get Share of Carrollton Carveout
R.RIVETER LLC: Handbag Company Seeks Bankruptcy Protection

RATHER OUTDOORS: $365MM Bank Debt Trades at 17% Discount
RED OAK: S&P Assigns 'B+' Rating on Senior Secured Term Loan B
RESHAPE LIFESCIENCES: Secures $833K Via Convertible Note Agreement
ROTI RESTAURANTS: Sets Expedited Auction for Assets on Nov. 11
SANUWAVE HEALTH: Grants 365K Stock Options to Four Executives

SHINECO INC: All Four Proposals Approved at Annual Meeting
SIFCO INDUSTRIES: Appoints Jennifer Wilson as CFO
SILVERGATE CAPITAL: Taps Ellerman Enzinna Levy as Special Counsel
SILVERGATE CAPITAL: Taps Sheppard Mullin as Special Counsel
SIYATA MOBILE: To Present at The ThinkEquity Conference

SPI ENERGY: Receives Nasdaq Delisting Determination Letter
STG LOGISTICS: $750MM Bank Debt Trades at 43% Discount
SYNAPSE FINANCIAL: Bidding Process Begins Amid Bankruptcy Sale
T & U INVESTMENTS: Hires Scott Macmillan Baker P.C. as Attorney
TAMG REALTY: Trustee Hires Jones & Walden LLC as Counsel

TECH GROUP: Seeks to Hire Mendez Law Offices PLLC as Counsel
THREE SEAS: Gets Interim OK to Use Cash Collateral
TIRES RIMS: Richard Furtek Named Subchapter V Trustee
TONIX PHARMACEUTICALS: Empery Asset, 2 Others Hold 1.34% Stake
TOWN & COUNTRY: Hires Farsad Law Office P.C. as Counsel

TOYS 'R' US: Ex-N.J. HQ Turn Into Housing 7 Years After Chapter 11
TRUE VALUE: Court Okays Use of Cash Collateral Despite Opposition
TRUE VALUE: Thompson Marshalltown Store Stays Open Despite Ch.11
TUPPERWARE BRANDS: Sells Co. to Lender Group
UNDEAD PRODUCTIONS: Hires Steidl & Steinberg P.C. as Counsel

UPTOWN DENTAL: Case Summary & Eight Unsecured Creditors
UXIN LIMITED: Inks Strategic Partnership With Wuhan Junshan
VELOCITY VEHICLE: Moody's Alters Outlook on 'Ba3' CFR to Negative
VIVAKOR INC: Hires Jeremy Gamboa as Division President
VIVIC CORP: Appoints Tse-Ling Wang as New Secretary

VIVIC CORP: Shifts Fiscal Year-End to June 30 for Better Reporting
WARDADDY AVIATION: Unsecured Creditors to Split $1.2M in Plan
WAYNE-SANDERSON FARMS: Fitch Gives BB LongTerm IDR, Outlook Stable
WENDT COMMUNICATION: Lisa Rynard Named Subchapter V Trustee
WORKHORSE GROUP: Issues $1.2M Note, Waives Right to Receive Warrant

WW INTERNATIONAL: $945MM Bank Debt Trades at 75% Discount
[*] Kurtis S. Plumer Joins SEDA Experts' Restructuring Practice
[*] U.S. Restaurants and Retailers Fall to Closures, Bankruptcies
[] 2024 Distressed Investing Conference: Register Today!
[^] Large Companies with Insolvent Balance Sheet


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23ANDME: Biotech Company at Risk of Bankruptcy
----------------------------------------------
Megan Prictor of Bizz Buzz reports that founded nearly two decades
ago, 23andMe has become one of the world's leading biotechnology
companies. Millions of people have used its straightforward genetic
testing service, which requires ordering a saliva kit, providing a
sample, and mailing it back to the company for an in-depth DNA
analysis.

The company faces potential bankruptcy, sparking concerns over the
fate of its vast genetic data archives. CEO Anne Wojcicki has
reassured customers of her commitment to privacy, pledging to
"maintain our current privacy policy."

                What led to 23andMe's decline?

After a high point with its 2021 public listing, 23andMe's value
has plunged by over 97 percent. In 2023, the company faced a
significant data breach impacting nearly seven million users and
settled a $30 million class-action lawsuit. Last month, all seven
independent directors resigned, with reports indicating that the
original founder intends to take the company private again.

The company has never turned a profit and is reportedly nearing
bankruptcy, leaving the future of its extensive genetic data
collection uncertain. When customers sign up for a 23andMe test,
the company assures them that "your privacy comes first," pledging
not to share DNA data with employers, insurance companies, or
public databases without consent. Consumers have the choice of
whether to allow the company to retain their saliva samples and
whether their de-identified genetic and personal data can be used
in research. In fact, four out of five 23andMe customers have
agreed to let their data be used for research purposes.

23andMe uses customer data in various ways, including sharing it
with service providers. Most notably, if the company faces
bankruptcy or is sold, users' information could be "accessed, sold,
or transferred" as part of the process.

A 23andMe spokesperson stated that CEO Anne Wojcicki "is not open
to considering third-party takeover proposals." In the event of any
future change in ownership, the spokesperson added, the company's
existing data privacy agreements with customers "would remain in
place unless and until customers are presented with, and agree to,
new terms—only after receiving appropriate notice of any updates
in compliance with applicable data protection laws."

                          About 23andMe

23andMe is one of the largest companies in the crowded marketplace
for direct-to-consumer genetic testing. It was founded in 2006 in
California, launching its spit test and Personal Genome Service the
following year, at an initial cost of $999. This test won Time
magazine's Invention of the Year in 2008. Customers eagerly took up
the opportunity to order a saliva collection kit online, spit in
the tube and mail it back.




469 DEKALB: Hires Law Office of Narissa A. Joseph as Counsel
------------------------------------------------------------
469 Dekalb LLC seeks approval from the U.S. Bankruptcy Court for
the Eastern District of New York to employ Law Office of Narissa A.
Joseph as counsel.

The firm's services include:

     a. consulting with the Debtor concerning the administration of
its Chapter 11 case;

     b. investigating the Debtor's past transactions, commencing
actions with respect to its avoiding powers under the Bankruptcy
Code, and advising the Debtor with respect to transactions entered
into during the pendency of the case;

     c. assisting the Debtor in the formulation of a Chapter 11
plan; and

     d. providing other legal services as may be required by the
Debtor in the interest of the estate.

The firm will be paid at these rates:

     Partner      $350 to 400 per hour
     Associate    $275 to $300 per hour
     Paralegal    $75 to 100 per hour

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

Narissa A. Joseph, a partner at Law Office of Narissa A. Joseph,
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:

     Narissa A. Joseph, Esq.
     Law Office of Narissa A. Joseph
     305 Broadway Street Suite 1001
     New York, NY 10007
     Tel: (212) 233-3060
     Email: njosephlaw@aol.com

              About 469 Dekalb LLC

469 Dekalb LLC, filed a Chapter 11 bankruptcy petition (Bankr.
E.D.N.Y. Case No. 1-24-41876) on May 2, 2024. The Debtor hires Law
Office of Narissa A. Joseph as counsel.


4RUN3 RACING LLC: Court Freezes Holyoke St. Patrick’s Race Payment
--------------------------------------------------------------------
Jim Kinney of The Fenway Runway Podcast reports that on October 23,
2024, a federal bankruptcy judge overseeing the 4Run3 case ordered
$31,000 in the accounts of the St. Patrick's Parade Committee of
Holyoke to be frozen.

The amount is part of the $176,924 that 4Run3 paid to the St.
Patrick's committee and its road race in May, just weeks before the
sudden closure of 4Run3.

                    About 4Run3 Racing LLC

Alleged creditors filed an involuntary petition against 4Run3
Racing LLC under Chapter 7 of the U.S. Bankruptcy Code (Bankr. D.
Mass. Case No. 24-30244) on May 23, 2024.  The Honorable Bankruptcy
Judge Elizabeth D. Katz handles the case.  

Alleged creditors Smile Like Jack Memorial Fund, Inc., Open Pantry
Community Services, Inc., Hampden County Bar Foundation, Inc., Mary
Malone Regan Memorial Scholarship Committee, and Junior League of
Greater Springfield, MA., Inc. signed the involuntary petition.

The Creditors' attorneys:

        Jonathan R. Goldsmith
        Goldsmith, Katz & Argenio, P.C.
        413-747-0700
        bankrdocs1@gkalawfirm.com


ADVANCED URGENT: Hires Great Way Real as Real Estate Broker
-----------------------------------------------------------
Advanced Urgent Care, LLC seeks approval from the U.S. Bankruptcy
Court for the District of Colorado to employ Great Way Real Estate
Properties LLC as real estate broker.

The firm will list, market, and sell the Debtor's real property an
office and lot located at 112 S. Denver Avenue, Fort Lupton,
Colorado 80621.

The firm will be paid a commission of 5.5 percent of the purchase
price will be earned upon the sale of the Property.

Luke Michael Beard, a partner at Great Way Real Estate Properties
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:

     Luke Michael Beard, Esq.
     Great Way Real Estate Properties LLC
     9669 Huron St. Ste 200
     Thornton, CO 80260
     Tel: (303) 830-2222
     Email: luke@greatwayrealestate.com

              About Advanced Urgent Care LLC

Advanced Urgent Care LLC is a locally owned and operated urgent
care services provider. It also offers on-site laboratory services,
x-ray services, and physical exams.

Advanced Urgent Care LLC sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Col. Case No. 24-14536) on August 7,
2024. In the petition filed by Anthony G. Euser, as managing
member, the Debtor reports total liabilities of $7,261,749.

The Debtor is represented by David J. Warner, Esq. at WADSWORTH
GARBER WARNER CONRARDY, P.C.


ALL DAY: $200MM Bank Debt Trades at 59% Discount
------------------------------------------------
Participations in a syndicated loan under which All Day
AcquisitionCo LLC is a borrower were trading in the secondary
market around 41 cents-on-the-dollar during the week ended Friday,
Oct. 25, 2024, according to Bloomberg's Evaluated Pricing service
data.

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

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


ALPINE 4: Delisted From Nasdaq Capital Market Effective Oct. 18
---------------------------------------------------------------
Alpine 4 Holdings, Inc. disclosed in a Form 8-K Report filed with
the U.S. Securities and Exchange Commission that the Company,
received a notification letter from The Nasdaq Stock Market LLC
notifying the Company that the hearings panel had determined to
delist the Company's shares from The Nasdaq Capital Market
effective as of October 18, 2024, due to the Company's failure to
comply with the decision and extensions granted by the Nasdaq
Hearing Panel.

As previously disclosed, the Company had participated in a Hearing
with the Panel on July 2, 2024, in relation to its delinquent
public reports, namely the Annual Report on Form 10-K for the year
ended December 31, 2023, and the Quarterly Report on Form 10-Q for
the period ended March 31, 2024. At the Hearing, the Company
informed the Panel that the Company likely would-be delinquent in
filing the Q2 Quarterly Report and had provided the Panel with the
Company's plan for completing the filing of the Q2 Quarterly
Report.

On July 25, 2024, the Company received written notification from
the Nasdaq Hearings Panel notifying the Company of its decision to
grant the Company's request to continue its listing on Nasdaq
subject to the Company's meeting certain conditions outlined in the
Extension Letter, which included the filing of the Q2 Quarterly
Report within the time proposed by the Company to the Panel. The
Company subsequently sought and received additional extensions to
file the 10-K and the 10-Qs.

The October 16, 2024, Letter stated that the Hearing Panel has
determined to delist the Company's shares from trading on the
Nasdaq due to the Company's failure to comply with the terms of the
Panel's decision in this matter dated July 25, 2024. The Company
has 15 days after the date of the Nasdaq Delisting Notice to
request that the Panel review the decision, or the Nasdaq Listing
and Hearing Review Council may, on its own motion, determine to
review the Panel's decision within 45 calendar days after the
Nasdaq Delisting Notice. In connection with the Nasdaq Delisting
Notice, Nasdaq will complete the delisting by filing a Notification
of Removal from Listing and/or Registration under Section 12(b) of
the Securities and Exchange Act of 1934 on Form 25 with the
Commission after the applicable Nasdaq review and appeal periods
have lapsed.

The delisting of the Company's shares was driven by several
contributing factors, primarily delinquency in the Company's public
filings with the SEC, beginning with the Quarterly Report on Form
10-Q for the period ended September 30, 2023 (which has since been
filed), as well as the Company's Annual Report on Form 10-K for the
year ended December 31, 2023, and the Company's Quarterly Reports
on Form 10-Q for the quarters ended March 31 and June 30, 2024,
which delays were primarily due to the difficulties in the
completion of its 2023 audit, as well as continuous trading below
$1 per share for 30 consecutive business days. The Company
determined not to appeal Nasdaq's delisting determination.

Management anticipates that the Company's shares will continue to
trade on an over-the-counter (OTC) market, specifically OTC
Markets' "Expert Market" tier. The Expert Market only provides for
unsolicited customer orders, and quotations in Expert Market
securities are restricted from public viewing and are only
available to certain eligible investors.

Kent Wilson, Chief Executive Officer of the Company, explained:
"Being out of the capital markets for nearly two years has
significantly impacted both the financial health and human capital
of the Company. Access to capital was a key reason Alpine 4 went
public, and this situation has been further complicated by our
reliance on external parties beyond our control. Despite this, it
is deeply disappointing, as both Management and the Company have
invested considerable effort, worked with specialists and advisors,
and spent millions of dollars over the past two years to complete
our Annual Report on Form 10-K and Quarterly Reports on Form 10-Q.
Despite these challenges, we remain committed to resolving the
outstanding issues. I would like to thank the Nasdaq Hearing Panel
for their efforts in working with us through these challenges."

The Company expects that once it has become current with its SEC
filings, its Class A common stock will become eligible for
quotation on a higher tier of the OTC Markets, and detailed
information, including public quotes, will become available on the
OTC Markets website.

                            About Alpine 4

Alpine 4 Holdings, Inc. (formerly Alpine 4 Technologies, Ltd) is a
publicly traded conglomerate that is acquiring businesses that fit
into its disruptive DSF business model of Drivers, Stabilizers, and
Facilitators. The Company's focus is on how the adaptation of new
technologies, even in brick-and-mortar businesses, can drive
innovation. The Company also believes that its holdings should
benefit synergistically from each other and that the ability to
have collaboration across varying industries can spawn new ideas
and create fertile ground for competitive advantages.

"[T]he Company has negative working capital and has continued to
experience operating losses, which causes doubt as to the ability
of the Company to continue. The Company's ability to raise
additional capital through the future issuances of common stock is
unknown. The obtainment of additional financing, the successful
development of the Company's plan of operations, and its ultimate
transition to profitable operations are necessary for the Company
to continue. The uncertainty that exists with these factors raises
substantial doubt about the Company's ability to continue as a
going concern," according to the Company's Quarterly Report for the
three months ended Sept. 30, 2023.

The Company have yet to file its Annual Report on Form 10-K for the
year ended Dec. 31, 2023, and Quarterly Report for the quarter
ended March 31, 2024.


AMERICAN TIRE: Moody's Lowers PDR to 'D-PD' Amid Bankr. Filing
--------------------------------------------------------------
Moody's Ratings downgraded American Tire Distributors, Inc.'s
probability of default rating to D-PD from Caa3-PD. Moody's also
downgraded American Tire's corporate family rating to Ca from Caa3.
In addition, Moody's downgraded the rating on the company's backed
senior secured first lien term loan to C from Ca. The outlook was
changed to stable from negative.

These actions follow the announcement that American Tire filed a
petition for bankruptcy under Chapter 11 of the US Bankruptcy Code
on October 22, 2024. Subsequent to the actions, Moody's will
withdraw all of American Tire's ratings because of the bankruptcy
filing.

Governance risk was a key consideration in Moody's rating actions.
The governance factors included aggressive financial strategies and
risk management practices. These factors resulted in high financial
leverage and the company's inability to meet its debt obligations
which materially constrained liquidity.  

RATINGS RATIONALE

The downgrade of the PDR reflects American Tire's bankruptcy filing
to eliminate debt which was approximately $1.9 billion at the time
of the petition. The CFR was downgraded to Ca from Caa3, reflecting
lower recovery expectations for American Tire's total debt. The
senior secured first lien term loan was downgraded to C based on
lower recovery projections. The stable outlook reflects that
recovery prospects are now appropriately reflected in the ratings.

The principal methodology used in these ratings was Distribution
and Supply Chain Services published in February 2023.


ASSETS HOLDING: Gets OK to Use Cash Collateral Until Nov. 18
------------------------------------------------------------
Assets Holding Partnership, LTD received interim approval from the
U.S. Bankruptcy Court for the Southern District of Texas, Houston
Division to use its sevured creditors' cash collateral until Nov.
18.

The court authorized the company to use cash collateral for
necessary business expenses as set forth in its budget, which shows
total expenses of $18,606.36.

As adequate protection for the company's secured creditors, the
court ordered the company to pay $5,474.36 to IMT Bank and $6,872
to Signature Business Leasing, LLC (now Flagstar Financial
and Leasing).

In addition, Signature and other secured creditors will continue to
have the same liens, encumbrances and security interests in
post-petition cash collateral as existed prior to the company's
Chapter 11 filing.

The order provides a carve-out for up to $15,000 for certain
expenses, including fees owed to the Clerk of the Bankruptcy Court,
the U.S. Trustee, and the Subchapter V Trustee, as well as trustee
fees under section 726(b) of the Bankruptcy Code. These funds are
protected from being claimed as liens or encumbrances by the
creditors.

The court scheduled a final hearing on Nov. 18.

                About Assets Holding Partnership

Assets Holding Partnership, Ltd. is a Texas partnership that owns
transportation vehicles and leases the vehicles.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Texas Case No. 24-31741) on April 18,
2024, with $100,001 to $500,000 in both assets and liabilities.

Judge Eduardo V. Rodriguez presides over the case.

Reese W. Baker, Esq., at Baker & Associates, is the Debtor's legal
counsel.


ASTRA ACQUISITION: $615.7MM Bank Debt Trades at 78% Discount
------------------------------------------------------------
Participations in a syndicated loan under which Astra Acquisition
Corp is a borrower were trading in the secondary market around 21.6
cents-on-the-dollar during the week ended Friday, Oct. 25, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $615.7 million Term loan facility is scheduled to mature on
October 25, 2028. The amount is fully drawn and outstanding.

Astra Acquisition Corp. is a provider of cloud-based software
solutions for higher educational institutions.



ATLANTIC NEUROSURGICAL: Taps Epiq Corporate as Solicitation Agent
-----------------------------------------------------------------
Atlantic Neurosurgical Specialists, PA seeks approval from the U.S.
Bankruptcy Court for the District of New Jersey to employ Epiq
Corporate Restructuring, LLC as solicitation and balloting agent.

The firm will render 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) 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 Debtors, the Court or the
Office of the Clerk of the Bankruptcy Court.

The firm will be paid at these hourly rates:

   IT/Programming                            $65 - $85
   Case Managers                             $85 - $150
   Consultants/ Directors/Vice Presidents   $150 - $200
   Solicitation Consultant                  $200
   Executive Vice President, Solicitation   $215
   Executives                               No Charge

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

The Debtors provided Epiq an advance in the amount of $25,000.

Sophie Frodsham, a 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:

     Sophie Frodsham
     Epiq Corporate Restructuring, LLC
     777 Third Avenue, 12th Floor
     New York, NY 10017
     Tel: (646) 282-2532

      About Atlantic Neurosurgical Specialists

Atlantic Neurosurgical Specialists, P.A. is a neurosurgical
practice in New Jersey that treats the full spectrum of brain
tumors, neurovascular disorders and spine disorders.

Atlantic Neurosurgical Specialists and its affiliates filed Chapter
11 petitions (Bankr. D. N.J. Lead Case No. 24-15726) on June 5,
2024. At the time of the filing, Atlantic Neurosurgical Specialists
reported $1 million to $10 million in assets and $10 million to $50
million in liabilities.

David L. Bruck, Esq., at Greenbaum, Rowe, Smith & Davis, LLP is the
Debtors' legal counsel.


AVENTIV TECHNOLOGIES: $288MM Bank Debt Trades at 69% Discount
-------------------------------------------------------------
Participations in a syndicated loan under which Aventiv
Technologies LLC is a borrower were trading in the secondary market
around 31.5 cents-on-the-dollar during the week ended Friday, Oct.
25, 2024, according to Bloomberg's Evaluated Pricing service data.

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

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


AVON PRODUCTS: S&P Withdraws 'D' Global Scale Ratings
-----------------------------------------------------
S&P Global Ratings withdrew its 'D' global scale ratings on Avon
Products Inc. and Avon International Operations Inc. at the
company's request.

The 'D' rating came after the company filed for Chapter 11 on Aug.
13, which is still proceeding in the U.S. courts.





BABCOCK SOLUTIONS: Unsecureds Will Get 34.28% over 5 Years
----------------------------------------------------------
Babcock Solutions, LLC submitted an Amended Corrected Plan of
Reorganization for Small Business.

The Debtor firmly believes that the Plan represents the best
alternative for providing the maximum value for creditors. The Plan
provides creditors with a distribution on their Claims in an amount
greater than any other potential known option available to the
Debtor.

The Class 2 Secured Claim consists of the Allowed Secured Claim
held by Ally Bank secured by the Debtor's 2021 Subaru Outback. The
principal amount of the Class 2 Claim will be allowed (i) in the
amount of $23,500; or (ii) if the Class 2 claimant objects, in an
amount to be determined by the Court on or before the Confirmation
Date; or (iii) an amount agreed upon by the Debtor and the Class 2
claimant on or before the Confirmation Date. Any remaining amount
owed shall be treated as a Class 19 General Unsecured Claim.

The Class 2 Claim will bear interest at the rate of: (i) 8.5% per
annum commencing on the Effective Date of the Plan; or (ii) if the
Class 2 claimant objects to such rate in writing and serves a copy
of such objection on the Debtor at least 15 days prior to the
commencement of the confirmation hearing, such rate will be
determined by the Court as necessary to satisfy the requirements of
Section 1129(b) of the Code; or (iii) such other rate as agreed by
the Debtor and the Class 2 claimant. The Class 2 Claim shall be
amortized and paid in equal monthly installments in the amount of
$482.14 over a 5-year period beginning the first full month after
the Effective Date of the Plan.

The Class 5 Secured Claim consists of the Allowed Secured Claim
held by BMW Financial secured by the Debtor's 2018 BMW x5. The
principal amount of the Class 5 Claim will be allowed (i) in the
amount of $21,100; or (ii) if the Class 5 claimant objects, in an
amount to be determined by the Court on or before the Confirmation
Date; or (iii) an amount agreed upon by the Debtor and the Class 5
claimant on or before the Confirmation Date.

The Class 5 Claim will bear interest at the contractual rate of
8.5%. The Class 5 claimant will retain all liens that secured its
Claim as of the Petition Date. The Class 5 Claim shall be amortized
and paid in equal monthly installments in the amount of $432.90
over a 5-year period beginning the first full month following the
Effective Date of the Plan.

The Class 8 Secured Claim consists of the Allowed Secured Claim
held by Security Service Federal Credit Union secured by a 2017
Cadillac Escalade. The principal amount of the Class 8 Claim will
be allowed (i) in the amount of $28,450; or (ii) if the Class 8
claimant objects, in an amount to be determined by the Court on or
before the Confirmation Date; or (iii) an amount agreed upon by the
Debtor and the Class 8 claimant on or before the Confirmation Date.
The Class 8 Claim shall be amortized and paid in equal monthly
installments in the amount of $574.82 over a 5-year period
following the Effective Date of the Plan.

The Class 10 Secured Claim consists of the Allowed Secured Claim
held by Mitsubishi HC Capital America secured by the Debtor's 2022
Chevy Silverado. The principal amount of the Class 10 Claim will be
allowed (i) in the amount of $41,500; or (ii) if the Class 10
claimant objects, in an amount to be determined by the Court on or
before the Confirmation Date; or (iii) an amount agreed upon by the
Debtor and the Class 10 claimant on or before the Confirmation
Date. The Class 10 Claim shall be amortized and paid in equal
monthly installments in the amount of $851.44 over a 5-year period
following the Effective Date of the Plan.

Class 19 consists of General Unsecured Claims. Class 19 shall
receive a pro-rata distribution equal to 100% of the Debtor's
Available Cash calculated on a quarterly basis after subtracting
the amount in the Expense Reserve for a period of 5 years following
the Effective Date of the Plan. For the absence of doubt, the
Expense Reserve will never exceed $100,000.00 which amount is
necessary to ensure the Debtor can respond to, among other things,
changes in market conditions such as increases in fuel prices and
mechanical emergencies that could prevent Debtor's vehicles from
being on the road.

Payments to creditors in Class 19 will be mandatory at the end of
any quarter in which the Debtor ends the quarter with more than
$100,000 in Available Cash, including the Expense Reserve. If the
Expense Reserve contains less than $100,000 at the end of the
quarter, no distribution will be made to Class 19 for that quarter.
If the Expense Reserve exceeds $100,000, any funds in excess of
$100,000 will be distributed pro rata to Class 19.

Based on the Debtor's projections, the Debtor estimates Class 19
Creditors will receive approximately 34.28% on account of their
claims. Upon request by any party in interest, the Debtor shall
provide a quarterly financial statement, including amounts
disbursed to creditors in accordance with the Plan.

As evidenced by the projections, the Debtor anticipates that its
income will be positive each year of the Plan, and will generate
sufficient revenue to meet its obligations under the Plan. The
Debtor has used its best efforts to prepare accurate projections,
basing the future revenue on prior trends in revenue growth prior
to the financial difficulties it experienced in 2023.

The Debtor has based payments to Class 19 Unsecured Creditors on
Available Cash to further support the feasibility of the Plan. As
the Debtor's revenue fluctuates, the amount set aside for creditors
will fluctuate as well, but the Debtor will not be overburdened
with fixed debt payments. As a result, the Debtor anticipates that
it will be able to meet all obligations under the Plan.

A full-text copy of the Amended Corrected Plan of Reorganization
dated September 12, 2024 is available at
https://urlcurt.com/u?l=5t13fP from PacerMonitor.com at no charge.

Attorneys for the Debtor:

     Keri L. Riley, Esq.
     Kutner Brinen Dickey Riley, PC
     1660 Lincoln Street, Suite 1720
     Denver, CO 80264     
     Telephone: (303) 832-2400
     Email: klr@kutnerlaw.com

                   About Babcock Solutions

Babcock Solutions, LLC is a Colorado limited liability company that
is engaged in business primarily leasing out vehicles for short
term rentals through Turo, an online platform that allows users to
connect directly to consumers and lease out vehicles for short
periods of time.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Colo. Case No. 24-11228-KHT) on March
20, 2024. In the petition signed by Andrew Babcock, managing
member, the Debtor disclosed up to $1 million in both assets and
liabilities.

Judge Kimberly H. Tyson oversees the case.

Keri L. Riley, Esq., at Kutner Brinen Dickey Riley PC, represents
the Debtor as legal counsel.


BIG LOTS: Closes 3 Stores in Indiana
------------------------------------
Alex Brown of Inside Indiana Business reports that on October 18,
2024, Big Lots announced plans to close an additional 56 stores,
including three in Indiana, as part of its ongoing Chapter 11
bankruptcy proceedings.

These new closures bring the total number of stores slated for
permanent shutdown to over 500.

The Columbus, Ohio-based company filed for Chapter 11 bankruptcy
protection in early September, with plans to sell its assets and
business operations to private equity firm Nexus Capital
Management.

In an October 11, 2024, filing with the U.S. Bankruptcy Court for
the District of Delaware, Big Lots listed 56 additional retail
locations set to close. The Indiana stores on this list are:

* Franklin: 1538 North Morton Street

* New Haven: 918 West Lincoln Highway

* New Albany: 440 New Albany Plaza

Before filing for bankruptcy, Big Lots had already announced plans
to close 300 stores nationwide, including locations in Elkhart,
Fort Wayne, Indianapolis, Kokomo, and Warsaw.

In late September, two more stores in Indianapolis and Noblesville
were added to the closure list, followed by South Bend and Muncie
locations earlier this month.

The retailer has not provided specific timelines for the closures
but noted that sales at the affected stores may begin, pending any
court objections.

                        About Big Lots

Big Lots (NYSE: BIG) -- http://www.biglots.com/-- is one of the
nation's largest closeout retailers focused on extreme value,
delivering bargains on everything for the home, including
furniture, decor, pantry and more.

On Sept. 9, 2024, Big Lots, Inc. and each of its subsidiaries
initiated voluntary Chapter 11 proceedings (Bankr. D. Del. Lead
Case No. 24-11967). The case is being administered by the Honorable
J. Kate Stickles.

Davis Polk & Wardwell LLP is serving as legal counsel, Guggenheim
Securities, LLC is serving as financial advisor, AlixPartners LLP
is serving as restructuring advisor, and A&G Real Estate Partners
is serving as real estate advisor to the Company. Kroll is the
claims agent.

Kirkland & Ellis is serving as legal counsel to Nexus Capital
Management LP.

PNC Bank, National Association, the DIP ABL Agent and Prepetition
ABL Agent, is represented by Choate, Hall & Stewart, LLP; and Blank
Rome, LLP.  1903P Loan Agent, LLC, the DIP Term Agent, and the
Prepetition Term Loan Agent are represented by Otterbourg, P.C. and
Richards, Layton & Finger, P.A.


BIOTRICITY INC: Common Stock Delisted From Nasdaq
-------------------------------------------------
The Nasdaq Stock Market LLC filed a Form 25 with the Securities and
Exchange Commission notifying the removal from listing and/or
registration of Biotricity Inc.'s common stock under Section 12(b)
of the Securities Exchange Act of 1934.

                         About Biotricity

Headquartered inRedwood City, CA, Biotricity Inc. is a medical
technology company focused on biometric data monitoring solutions.
The Company's aim is to deliver innovative, remote monitoring
solutions to the medical, healthcare, and consumer markets, with a
focus on diagnostic and post-diagnostic solutions for lifestyle and
chronic illnesses.  The Company approaches the diagnostic side of
remote patient monitoring by applying innovation within existing
business models where reimbursement is established.  The Company
believes this approach reduces the risk associated with traditional
medical device development and accelerates the path to revenue.  In
post-diagnostic markets, the Company intends to apply medical grade
biometrics to enable consumers to self-manage, thereby driving
patient compliance and reducing healthcare costs.  The Company
intends to first focus on a segment of the diagnostic mobile
cardiac telemetry market, otherwise known as COM, while providing
its chosen markets with the capability to also perform other
cardiac studies.

Richmond Hill, Ontario, Canada-based SRCO Professional Corporation,
the Company's auditor since 2015, issued a "going concern"
qualification in its report dated June 26, 2024, citing that the
Company has incurred recurring losses from operations, has negative
cash flows from operating activities, working capital deficiency
and has an accumulated deficit that raise substantial doubt about
its ability to continue as a going concern.


BLUSH BOOTCAMP: Blush Bootcamp Unsecureds to Get 15.11% in 5 Years
------------------------------------------------------------------
Blush Bootcamp LLC and affiliates filed with the U.S. Bankruptcy
Court for the District of Kansas a Plan of Reorganization for Small
Business dated September 13, 2024.

The Debtor is a corporation. Since 2017, the Debtor has been in the
business of providing fitness services and classes to women of all
ages. The Debtor's business consists of a group of eight affiliated
entities owned, controlled, and managed by Max and Kelly Gellert.

What precipitated the need for the present reorganization was the
sudden increase in rents experienced at the various locations.  
This is a problem faced by both small businesses and residential
renters. This fact, combined with a general downturn connected to
the economic upheavals experienced from 2020 to 2022, put
unsustainable pressure on the Debtor's business operations.

This Plan of Reorganization proposes to pay creditors of the Debtor
from cash flow from operations and future income.

Class 4 consist of general unsecured claims. This Class is
impaired. General unsecured creditors of affiliate Blush Bootcamp
Franchising Systems LLC will receive an estimated 15.11% of their
claims. They will share pro rata in a pool of $35,000. A quarterly
distribution of $1750 will be paid for the five years of the Plan.
General unsecured claimants of affiliate Passionate Lives LLC will
receive an estimated 14.91% of their claims. They will share pro
rata in a pool of $26,250. A quarterly distribution of $1313 will
be paid for the five years of the Plan.

Per the liquidation analysis, the general unsecured claimants of
affiliate Blush Bootcamp Omaha LLC will receive an estimated 19.68%
of their claims. They will share pro rata in a pool of $11,850. A
quarterly distribution of $593 will be paid for the five years of
the Plan.

Per the liquidation analysis, the general unsecured claimants of
affiliate Blush Bootcamp Prairie Village will receive an estimated
43.25% of their claims. They will share pro rata in a pool of
$26,250. A quarterly distribution of $1313 will be paid for the
five years of the Plan. The general unsecured claimants of the
other affiliate entities will receive an estimated 0%.

Class 5 consists of Equity interests of the Debtor. Max Gellert and
Kelly Gellert each hold a 50% interest and will retain their
interest. Their salaries will not exceed $12,000 per month each,
with an option for adjustment not to exceed 10% per year. The
affiliates that are not in bankruptcy (Blush Bootcamp Lawrence,
Blush Bootcamp Downtown and Blush Fitness Franchising Systems)
cannot currently support the payment of these salaries. At present,
the salaries will be paid from revenue generated by the Ch. 11
estate. As the non-bankrupt entities generate more revenue,
salaries will be drawn from the three non-bankrupt entities.

The Plan will be funded from the earnings and fees of the affiliate
entities. These include membership fees of patrons, and the payment
of franchise fees. Managerial decisions will be made by the owners,
Max and Kelly Gellert.

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

Attorney for the Debtor:

     George J Thomas, Esq.
     PHILLIPS & THOMAS LLC
     5251 W 116th Place, Suite 200
     Leawood, KS 66211
     Tel: (913) 385-9900
     Email: geojthomas@gmail.com

                   About Blush Bootcamp LLC

Blush Bootcamp LLC, offers personal care services, filed its
voluntary petition for relief under Chapter 11 of the Bankruptcy
Code (Bankr. D. Kan. Case No. 24-20785) on June 24, 2024, listing
$500,001 to $1 million in assets and $1,000,001 to $10 million in
liabilities. The petition was signed by Max Gellert as president
and chief executive officer (CEO).

The Debtor tapped George J. Thomas, Esq., at Phillips & Thomas, LLC
as counsel and Brian Million, CPA, as accountant.


BRAD'S RAW: Hires Ciardi Ciardi & Astin as Counsel
--------------------------------------------------
Brad's Raw Chip seeks approval from the U.S. Bankruptcy Court for
the Eastern District of Pennyslvania to employ Ciardi Ciardi &
Astin as counsel.

The firm will provide these services:

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

     b. prepare on behalf of the Debtor any necessary applications,
answers, orders, reports, and other legal papers; and

     c. perform all other legal services for the Debtor which may
be necessary

The firm will be paid at these rates:

    Albert A. Ciardi, III         $575 per hour
    Nicole M. Nigrelli            $525 per hour
    Daniel S. Siedman             $375 per hour
    Dorene Torres, Paralegal      $120 per hour

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

Albert A. Ciardi, III, Esq., a partner at Ciardi Ciardi & Astin,
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:

     Albert A. Ciardi, III, Esq.
     Ciardi Ciardi & Astin
     1905 Spruce Street
     Philadelphia, PA 19103
     Telephone: (215) 557-3550
     Email: aciardi@ciardilaw.com

              About Brad's Raw Chips

Brad's Raw Chips is a provider of snack foods.

Brad's Raw Chips sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D. Pa. Case No. 24-13412) on Sept. 23,
2024. In the petition filed by Arthur Pergament, as CEO, the Debtor
estimated assets between $500,000 and $1 million and estimated
liabilities between $1 million and $10 million.

The Honorable Bankruptcy Judge Ashely M. Chan handles the case.

The Debtor is represented by:

     Albert A. Cirdi III, Esq.
     CIARDI CIARDI & ASTIN
     1905 Spruce Street
     Philadelphia PA 19103
     Tel: (215) 557-3550


BURGERFI INTERNATIONAL: Taps Hilco Real Estate as Consultant
------------------------------------------------------------
BurgerFi International, Inc. seeks approval from the U.S.
Bankruptcy Court for the District of Delaware to hire Hilco Real
Estate, LLC as real estate consultants and advisors.

Hilco will render these services:

     a. meet with the Debtors to ascertain the Debtors' goals,
objectives and financial parameters;

     b. mutually agree with the Debtors with respect to a strategic
plan for seeking certain accommodations from landlords and
restructuring, assigning (in connection with a potential sale or
sales), extending term, shortening term, and rejecting Leases;

     c. negotiate the terms of accommodation, restructuring, term
extension, term shortening, and assignment agreements with the
landlords under the Leases, in accordance with the Strategy;

     d. provide written reports periodically to the Debtors
regarding the status of such negotiations;

     e. assist the Debtors in closing pertinent Lease
accommodation, restructuring, term extension, term shortening, and
assignment agreements; and

     f. provide an initial evaluation of the Debtors' rent
obligations (vis a vis the market) under certain Leases.

Hilco has agreed to the $400,000 fee cap.

The Debtor shall reimburse Hilco for all reasonable and customary
reimbursable expenses incurred in connection with the performance
of the services.

As disclosed in court filings, Hilco Real Estate does not have a
material interest adverse to the Debtor regarding the specific
matters for which it is to be retained.

The firm can be reached through:

     Eric W. Kaup
     Hilco Real Estate, LLC
     5 Revere Drive, Suite 206
     Northbrook, IL 60062
     Tel: (847) 504-2463
     Email: ekaup@hilcoglobal.com

        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.


CANTERBURY SECURITIES: Seeks Chapter 15 Bankruptcy in New York
--------------------------------------------------------------
Emily Lever of Law360 reports that the liquidators of Canterbury
Securities, an investment firm based in the Cayman Islands, have
filed for Chapter 15 recognition in New York bankruptcy court on
Monday, October 21, 2024.

This action comes after a dispute with another firm over a $20
million share sale that Canterbury is accused of misappropriating.

                    About Canterbury Securities

Canterbury Securities is an investment firm based in the Cayman
Islands.

Canterbury Securities sought relief under Chapter 15 of the U.S.
Bankruptcy Code (Bankr. S.D.N.Y. Case No. 24-11814) on Oct. 21,
2024.

The Debtor is represented by John E. Jureller, Jr., of Klestadt
Winters Jureller.


CAPELLA HOSPITALITY: Gets OK to Use Cash Collateral Until Dec. 3
----------------------------------------------------------------
Capella Hospitality, LLC and its affiliates received interim
approval from the U.S. Bankruptcy Court for the Northern District
of Georgia, Gainesville division to use cash collateral.

The court authorized the companies to use the collateral to
continue critical business operations, pending a final hearing. The
companies remain in possession of their assets and businesses
following their Chapter 11 filings on Sept. 30.

The companies said they need immediate access to cash collateral to
fund their operations. This collateral is subject to liens by
lenders, Georgia's Own Credit Union and Bhakta Hospitality LLC,
which have interests in the companies' personal and real property.
The court agreed to allow the use of the cash collateral, except
for certain items like CEO and CFO salaries, which were excluded
from payments during the interim period.

To provide adequate protection to the lenders, the court granted
them replacement liens on the companies' post-petition property of
a similar nature, excluding avoidance actions.

The final hearing is scheduled for Dec. 3.

                     About Capella Hospitality

Capella Hospitality, LLC operates hotels and motels in Alpharetta,
Ga.

Capella Hospitality filed Chapter 11 petition (Bankr. N.D. Ga. Case
No. 24-21224) on September 30, 2024, with $1 million to $10 million
in both assets and liabilities. Edward Fernandez, a member of
Capella Hospitality, signed the petition.

The Debtor is represented by William Rountree, Esq., at Rountree,
Leitman, Klein & Geer, LLC.


CAPITAL PROJECTS: Moody's Rates New $106MM Housing Bonds 'Ba1'
--------------------------------------------------------------
Moody's Ratings has assigned an initial Ba1 rating to the Capital
Projects Finance Authority's (FL) proposed approximately $106
million Student Housing Revenue Bonds (PRG - UnionWest Properties
LLC Project), Senior Series 2024A-1 (Tax-Exempt) and Senior Series
2024A-2 (Taxable). The outlook is stable.

RATINGS RATIONALE

The assignment of the Ba1 reflects overall good demand for the
established project based on the affiliation between the student
housing facility to be acquired by PRG - UnionWest Properties ("the
Borrower") with both the University of Central Florida ("the
University" or "UCF", Aa2 stable) and Valencia College. The rating
also incorporates Moody's projections of sufficient pro forma debt
service coverage under various stress scenarios on these senior
lien bonds. Demand in the immediate market area is strong, as
UnionWest represents the only purpose built student housing near
the UCF/Valencia Downtown Orlando Campus and is also available for
students attending the UCF Orlando Campus. For the housing
component (which accounts for roughly 77% of total revenues) the
tenant mix is currently 70% from Valencia College and 30% from UCF
students.

Offsetting these strengths is the open-loop structure of the flow
of funds after meeting coverage and other indenture requirements as
well as reliance upon ancillary revenues in order to meet timely
debt service. Some potential demand vulnerability is introduced by
serving a price sensitive student population that is majority drawn
from a community college and a satellite campus of the primary
university.

The Project's reliance on ancillary revenue is partially mitigated
by 40-year leases from both academic institutions (totaling over
11% of the revenue stream) that run for the life of the Senior
Series 2024A Bonds. The parking garage provides dedicated parking
spaces for students as well as the public. In addition,
approximately 80% of the retail space is leased and offers students
with various dining venues and a related financial services
office.

Governance considerations are a key driver of this rating action.
There is a well-integrated decision-making framework between UCF,
the UCF Real Estate Foundation ("Foundation") as lessor and the
project owner Provident Resources Group (an experienced owner of
student housing properties) that drives the positive governance and
management considerations for this rating. The ground lease between
UCF Real Estate Foundation and Provident Resources Group runs for
the full length of the Senior Series 2024 Bonds, which additionally
solidifies the connection to the University. At the end of the
ground lease ownership of the property will revert back to the
University.

RATING OUTLOOK

The stable outlook is based on stabilized occupancy and continued
demand for student housing, cooperation between the Borrower and
both the University and Valencia College, as well as the Borrower's
ability to establish rental rates sufficient to meet timely debt
service payments and build liquidity.

FACTORS THAT COULD LEAD TO AN UPGRADE OF THE RATINGS

-- Demonstrated ability to achieve strong and stable occupancy and
maintain minimum 1.20x debt service coverage

FACTORS THAT COULD LEAD TO A DOWNGRADE OF THE RATINGS

-- Debt service coverage below 1.10x

-- High volatility in occupancy trends coupled with an inability
to raise rental rates and/or offset expenses

-- Inability to maintain pro forma retail and parking revenues

-- Evidenced misalignment with university partners

LEGAL SECURITY

The Senior Series 2024A Bonds are special obligations of the Issuer
equally and ratably payable solely from the Trust Estate, which
includes the pledged revenues derived by the ownership and/or
operation by the Borrower of the Series 2024 Project. Debt service
payments on the Senior Series 2024A Bonds shall be secured by the
assignment of the Pledged Revenues and the Trust Estate under the
Indenture. The Subordinate Series 2024B Bonds (nonrated) will have
lien upon the Trust Estate junior and subordinate to the Senior
Series 2024A Bonds.  

USE OF PROCEEDS

The Senior Series 2024A Bonds along with proceeds from Subordinate
Series 2024B will provide funding for the acquisition of the
Project by the borrower. UnionWest has been operational since 2019
and is the only purpose-built student housing project serving the
UCF/Valencia Downtown Orlando campus. It consists of a 15-story
mixed-use building with 641 student housing beds, 102,000 square
feet of academic space, 602 parking spots and ground level retail
amenities. Both the UCF/Valencia Downtown Campus and UnionWest are
centrally located within Creative Village, a public/private
partnership that was formed in 2017 between the City of Orlando
(Aa1 stable) and the Master Developer of a 68 acre tract of land.

PROFILE

PRG - UnionWest Properties whose sole member is Provident Resources
Group ("Provident"), was established for the purposes of planning,
developing, acquiring, financing, equipping, operating, and
maintaining a mixed-use student housing facility located in the
City of Orlando, Florida, for the benefit of the University and
Valencia College.

Provident and/or its affiliates have acquired, developed, and
financed facilities providing more than 27,750 beds of student
housing benefiting colleges and universities in 13 states and the
District of Columbia.  Provident has served its mission in 28
states and the District of Columbia since its creation and
currently has over $5 billion in assets under management.

UCF is a large, comprehensive public research university with
several campuses throughout Florida including the main campus in
Orlando, and online with an aggregate headcount of about 70,000
students. Valencia College is a large, low cost community college
serving nearly 50,500 headcount students. The DirectConnect Program
to UCF, allows students at Valencia who have earned an associate's
degree a guaranteed admission to UCF, where they comprise
approximately 25% of UCF's upper division students.

METHODOLOGY

The principal methodology used in these ratings was Global Housing
Projects published in August 2024.


CAROLINA AUTO: Rebecca Redwine Named Subchapter V Trustee
---------------------------------------------------------
Brian Behr, the U.S. Bankruptcy Administrator for the Eastern
District of North Carolina, appointed Rebecca Redwine as Subchapter
V trustee for Carolina Auto Body & Hollywood's Inc.

              About Carolina Auto Body & Hollywood's

Carolina Auto Body & Hollywood's Inc. filed its voluntary petition
for Chapter 11 protection (Bankr. E.D.N.C. Case No. 24-03493) on
Oct. 4, 2024, listing up to $1 million in both assets and
liabilities.

Sasser Law Firm serves as the Debtor's counsel.


CARPENTER TECHNOLOGY: Moody's Alters Outlook on Ba3 CFR to Positive
-------------------------------------------------------------------
Moody's Ratings changed Carpenter Technology Corporation's outlook
to positive from stable. At the same time, Moody's affirmed
Carpenter's Ba3 Corporate Family Rating, Ba3-PD Probability of
Default Rating and the B1 rating on its senior unsecured notes.
Carpenter's Speculative Grade Liquidity ("SGL") rating was upgraded
to SGL-1 from SGL-2 to reflect its very good liquidity profile.

"The change in Carpenter's outlook to positive reflects Moody's
expectation that its operating performance and credit metrics will
continue to strengthen over the next 12 to 18 months as it benefits
from the recovery in its key aerospace and medical end markets. It
also incorporates Moody's expectation the company's free cash flow
will support working capital investments and shareholder returns
and will not be used to pay down debt" said Michael Corelli,
Moody's Ratings' Senior Vice President, and lead analyst for
Carpenter Technology Corporation.

RATINGS RATIONALE

Carpenter's Ba3 Corporate Family Rating incorporates Moody's
expectation for improved operating results over the next 12 to 18
months, which will enable its credit metrics to become strong for
the rating. Carpenter's rating is supported by its position in the
specialty metals markets as a producer of high strength, high
temperature and corrosion resistant alloys. The company's
technological capabilities enable it to produce specialty alloys
and titanium products for demanding end use applications in the
aerospace, medical, transportation, energy, industrial and consumer
sectors. These attributes position the company to achieve a
materially improved operating performance as these markets continue
to recover. The rating also incorporates its very good liquidity
profile which enables it to navigate periods of weakness in the
aerospace sector and investments in working capital as its business
continues to recover. Carpenter's rating also incorporates the
extreme historical volatility of its operating performance and
credit metrics which tend to track the aerospace cycle, as well as
the risk of continued production issues at The Boeing Company (Baa3
RUR) and potentially lower demand if worldwide economic growth
weakens.

Carpenter's operating performance materially strengthened for the
second consecutive year in fiscal 2024 (ended June 2024) due to
strength in the aerospace and medical end markets, which account
for about 55% and 15% of sales, respectively. The company also
benefitted from improved productivity, product mix optimization and
strategic pricing actions. As a result, its adjusted EBITDA rose to
a record high level of $508 million versus $280 million in fiscal
2023. The company is expected to achieve significant growth in 2025
and produce another record high as it continues to benefit from a
very strong backlog of orders and the same dynamics supporting its
fiscal 2024 performance. Carpenter is expected to generate solid
free cash flow in fiscal 2025 as earnings grow and investments in
working capital moderate. These investments consumed around $435
million of cash in fiscal years 2022-2024. Moody's anticipate the
company will use this free cash to fund its annual dividend and
repurchase stock.

Carpenter's credit metrics are expected to materially strengthen in
the near term along with the company's operating performance. If
the company can generate adjusted EBITDA of around $600 million,
then its leverage ratio (debt/EBITDA) will decline to around 1.6x
and its interest coverage (EBIT/Interest) will rise to about 7.0x
as of June 2025. These metrics will be strong for the rating and
could lead to an upgrade if they are likely to be sustained, but
the rating is constrained by the company's reliance on the highly
cyclical aerospace and defense sector.

Carpenter's Speculative Grade Liquidity rating of SGL-1 reflects
its very good liquidity profile. The company had $150.2 million of
cash and $348.9 million of borrowing availability on its $350
million secured revolving credit facility which had no borrowings
outstanding and $1.1 million of letters of credit issued as of
September 2024.

Carpenter's senior unsecured notes are rated B1, which is one notch
below the Corporate Family Rating since they are subordinated to
the company's secured $350 million revolving credit facility which
has a security interest in substantially all of the personal
property of the company.

The positive outlook incorporates Moody's expectation that
Carpenter's operating performance and credit metrics will
strengthen over the next 12 to 18 months and its credit metrics
will be strong for its rating.

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

Carpenter's rating could be upgraded if the company pays down its
funded debt or demonstrates the ability to sustain EBIT/interest
above 4.25x, debt/EBITDA below 2.75x and operating cash flow less
dividends of more than 25% of outstanding debt.

Downward rating pressure could materialize if Carpenter sustains
EBIT/interest below 3.25x, debt/EBITDA above 3.75x and operating
cash flow less dividends below 15% of outstanding debt. The rating
could also be downgraded if the company's liquidity position
materially deteriorates.

Carpenter Technology Corporation, headquartered in Philadelphia,
PA, is a producer and distributor of specialty materials, including
stainless steel, titanium alloys and specialty alloys for the
aerospace, medical, transportation, energy, industrial, consumer
and defense sectors. The company operates through two business
segments: Specialty Alloys Operations (SAO) and Performance
Engineered Products (PEP), with the SAO segment contributing about
86% of LTM revenues. The company also provides metal powder
solutions and has additive manufacturing capabilities. Revenues for
the twelve months ended September 30, 2024, were $2.8 billion.

The principal methodology used in these ratings was Aerospace and
Defense published in October 2021.


CBAK ENERGY: President & CEO Yunfei Li Resigns
----------------------------------------------
CBAK Energy Technology, Inc. disclosed in a Form 8-K filed with the
Securities and Exchange Commission that on and effective Oct. 24,
2024, Mr. Yunfei Li resigned as chief executive officer and
president of the Company.  Mr. Li's resignation was due to personal
reasons and his planned retirement and not because of any
disagreement with the Company on any matter relating to the
Company's operations, policies or practices.

On the same date, the Board of Directors of the Company appointed
Mr. Zhiguang Hu as chief executive officer and president of the
Company.

Mr. Zhiguang Hu, 42, is a long-term employee who has been with the
Company since 2004 and has led the Company's sales and marketing
department, contributing significantly to the revenue growth of the
Company's battery business in recent years.  Since June 2023, he
has held the position of Deputy General Manager in the Company's
Sales and Marketing Department.  Prior to this role, he served as
the Director of Sales and Marketing at our subsidiary, Dalian CBAK
Power Battery Co., Ltd., from January 2014 to May 2023.  His
experience also includes serving as the Director of the Sales and
Marketing Department at BAK International (Tianjin) Co., Ltd. from
January 2012 to December 2013, a former subsidiary of the Company.
Before that, he was the Sales Manager at BAK International
(Tianjin) Co., Ltd. from January 2008 to December 2011.
Additionally, he managed Overseas Business and Key Accounts at
Shenzhen BAK Battery Co., Ltd., another former subsidiary of the
Company, from July 2004 to December 2007.  Mr. Hu graduated from
Lanzhou Business College (now Lanzhou University of Finance and
Economics) in July 2004, earning a degree in Business
Administration.

Mr. Zhiguang Hu is entitled to receive an annual salary of
RMB308,230.33 (approximately $43,301.72) from the Company.

There is no family relationship that exists between Mr. Zhiguang Hu
and any directors or executive officers of the Company. In
addition, there are no arrangements or understandings between Mr.
Zhiguang Hu and any other persons pursuant to which he was selected
as an officer of the Company and there are no transactions between
the Company and Mr. Zhiguang Hu that would require disclosure under
Item 404(a) of Regulation S-K.

                        About CBAK Energy Technology

Liaoning Province, People's Republic of China-based CBAK Energy --
www.cbak.com.cn --is a manufacturer of new energy high power
lithium and sodium batteries that are mainly used in light electric
vehicles, electric vehicles, energy storage such as residential
energy supply & uninterruptible power supply (UPS) application, and
other high-power applications.  The Company's primary product
offering consists of new energy high power lithium and sodium
batteries.  In addition, after completing the acquisition of 81.56%
of registered equity interests (representing 75.57% of paid-up
capital) of Hitrans in November 2021, the Company entered the
business of developing and manufacturing NCM precursor and cathode
materials.  Hitrans is a leading developer and manufacturer of
ternary precursor and cathode materials in China, whose products
have a wide range of applications on batteries that would be
applied to electric vehicles, electric tools, high-end digital
products and storage, among others.

Hong Kong, China-based ARK Pro CPA & Co, the Company's auditor
since 2023, issued a "going concern" qualification in its report
dated March 15, 2024, citing that the Company has a working capital
deficiency, accumulated deficit from recurring net losses and
significant short-term debt obligations maturing in less than one
year as of Dec. 31, 2023. All these factors raise substantial doubt
about its ability to continue as a going concern.




COACH USA: Reaches Deal w/ Injury Plaintiffs to Undo Ch. 11 Stay
----------------------------------------------------------------
Clara Geoghegan of Law360 reports that bankrupt bus operator Coach
USA Inc. has negotiated agreements to lift Chapter 11's automatic
stay, allowing more than a dozen state lawsuits to proceed, an
attorney for the transportation group informed a Delaware
bankruptcy judge on Tuesday, October 22, 2024.  Personal injury
plaintiffs have agreed to restrict their damage claims to Coach's
insurance policies.

                         About Coach USA

Coach USA, Inc., a company in Paramus, N.J., is a provider of
ground passenger transportation and mobility solutions in  North
America, offering many types of specialized ground transportation
solutions to government agencies, airports, colleges and
universities, and major corporations.

With 25 business segments throughout the United States and Canada
employing approximately 2,700 employees and operating approximately
2,070 buses, the Coach USA network of companies carries millions of
passengers throughout the United States and Canada each year. In
addition to the household name "Coach USA," the company operates
under several other brands, including Megabus, Coach Canada, Coach
USA Airport Express, Dillon's Bus Company, and Go Van Galder.

Coach USA and its affiliates filed Chapter 11 petitions (Bankr. D.
Del. Lead Case No. 24-11258) on June 11, 2024. At the time of the
filing, Coach USA reported $100 million to $500 million in both
assets and liabilities.

Judge Mary F. Walrath oversees the cases.

The Debtors tapped Alston & Bird, LLP and Young Conaway Stargatt &
Taylor, LLP as legal counsels; Houlihan Lokey Capital, Inc. as
investment banker; and CR3 Partners, LLC as restructuring advisor.


Kroll Restructuring Administration, LLC is the Debtors' claims and
noticing agent and administrative advisor.


COBRA HOLDINGS: $205MM Bank Debt Trades at 27% Discount
-------------------------------------------------------
Participations in a syndicated loan under which Cobra Holdings Inc
is a borrower were trading in the secondary market around 73.5
cents-on-the-dollar during the week ended Friday, Oct. 25, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $205 million Term loan facility is scheduled to mature on July
6, 2029. The amount is fully drawn and outstanding.

Cobra Holdings PLC is retail and wholesale insurance broking group.


COBRA HOLDINGS: $560MM Bank Debt Trades at 19% Discount
-------------------------------------------------------
Participations in a syndicated loan under which Cobra Holdings Inc
is a borrower were trading in the secondary market around 80.7
cents-on-the-dollar during the week ended Friday, Oct. 25, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $560 million Term loan facility is scheduled to mature on July
31, 2028. The amount is fully drawn and outstanding.

Cobra Holdings PLC is retail and wholesale insurance broking group.


COLLEGE OF SAINT ROSE: Hires Cullen and Dyman LLP as as Counsel
---------------------------------------------------------------
The College Of Saint Rose seeks approval from the U.S. Bankruptcy
Court for the Northern District of New York to employ Cullen and
Dyman LLP as counsel.

The firm will provide these services:

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

     b. representing the Debtor before this Court, and any other
court of competent jurisdiction, on matters pertaining to its
affairs as a debtor and debtor-in-possession, including prosecuting
and defending litigated matters that may arise during this Chapter
11 case;

     c. advising and assisting the Debtor in the preparation and
negotiation of a plan of reorganization with its creditors and
other parties in interest;

     d. advising the Debtor in connection with financing matters;

     e. advising the Debtor in connection with the sale of its
assets;

     f. advising the Debtor with respect to any teach-out
agreements and its obligation and rights thereunder;

     g. advising the Debtor on education and corporate law issues;

     h. preparing all necessary or appropriate applications,
motions, complaints, answers, orders, reports and other legal
documents;

     i. performing all other legal services for the Debtor that may
be desirable and necessary in this Chapter 11 case; and

     j. taking all necessary actions to protect and preserve the
value of the estate of the Debtor and other related matters.

The firm will be paid at these rates:

     Matthew G. Roseman, Partner           $870 per hour
     Kevin McDonough, Partner              $665 per hour
     Bonnie L. Pollack, Partner            $815 per hour
     Dina Vespia, Partner                  $590 per hour
     Kyriaki Christodoulou, Associate      $410 per hour
     Kelly McNamee, Associate              $280 per hour

The firm was paid a retainer in the amount of $25,000.

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

Matthew G. Roseman, Esq., a partner at Cullen and Dyman 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:

     Matthew G. Roseman, Esq.
     Cullen and Dyman LLP
     80 State Street, Suite 900
     Albany, NY 12207
     Tel: (516) 357-3700

              About College of Saint Rose

College of Saint Rose -- https://strose.edu -- is a New York-based
college.

College of Saint Rose sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. N.D.N.Y. Case No. 24-11131) on October 10,
2024. In the petition filed by Marcia J. White, as president the
Debtor reports estimated assets between $1 million and $10 million
and estimated liabilities between $50 million and $100 million.

The Debtor is represented by Cullen and Dykman LLP. Heller Kauffman
LLP as special counsel. FTI Consulting Inc. as financial advisor.


COLLEGE OF SAINT ROSE: Hires FTI Consulting as Financial Advisors
-----------------------------------------------------------------
The College Of Saint Rose seeks approval from the U.S. Bankruptcy
Court for the Northern District of New York to employ FTI
Consulting Inc. as financial advisor.

The firm will provide these services:

      a. assistance to the Debtor in the preparation of financial
related disclosures required by the Court, including the Schedules
of Assets and Liabilities, the Statement of Financial Affairs and
Monthly Operating Reports;

      b. assistance with discussions/negotiations with
stakeholders, including the indenture trustee and bondholders under
the 2021 City of Albany Capital Resource Corporation bonds issued
on behalf ofthe Debtor;

      c. assistance to the Debtor and its real estate advisor to
provide due diligence materials to aid in the sales process
strategy and valuation;

      d. assistance to the Debtor with information and analyses
required pursuant to the Debtor's Debtor-In-Possession ("DIP")
financing including, but not limited to, preparation for hearings
regarding the use of cash collateral and DIP financing;

      e. assistance with the identification and implementation of
short-term cash management procedures;

      f. advisory assistance in connection with the development and
implementation of critical employee benefit programs;

      g. assistance with the identification of executory contracts
and leases and performance of cost/benefit evaluations with respect
to the assumption or rejection of each;

      h. assistance in the preparation of financial information for
distribution to creditors and others, including, but not limited
to, cash flow projections and budgets, cash receipts and
disbursement analysis, analysis of various asset and liability
accounts, and analysis of proposed transactions for which Court
approval is sought;

      i. attendance at meetings and assistance in discussions with
potential investors, banks and other lenders, any official
committee(s) appointed in this chapter 11 case, the Office ofthe
U.S. Trustee, other parties in interest, and each of the
foregoing's respective professionals, as requested;

      j. analysis ofcreditor claims by type, entity and individual
claim, including assistance with development of databases, as
necessary, to track such claims;

      k. assistance in the preparation ofinformation and analysis
necessary for the confirmation of a plan in this chapter 11 case;

      i. assistance in the evaluation and analysis of avoidance
actions, including fraudulent conveyances and preferential
transfers;

      m. assistance with communications with bondholders to include
preparation of analyses and presentations in furtherance of any
potential negotiations; and

      n. render such other general business consulting or such
other assistance as Debtor's management or counsel may deem
necessary that are consistent with the role of a financial advisor
and not duplicative of services provided by other professionals in
this proceeding.

The firm will be paid at these rates:

     Senior Managing Directors            $1,095 to 1,495
     Directors/Senior Directors/
     Managing Directors                   $825 to 1,110
     Consultants/Senior Consultants       $450 to 790
     Administrative / Paraprofessionals   $185 to 370

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

Sean M. Harding, a senior managing director at FTI Consulting 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:

     Sean M. Harding
     FTI Consulting Inc.
     1201 W. Peachtree St.
     Atlanta, GA 30309
     Tel: (404) 460-6258
     Email: Sean.harding@FTIConsulting.com

              About College of Saint Rose

College of Saint Rose -- https://strose.edu -- is a New York-based
college.

College of Saint Rose sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. N.D.N.Y. Case No. 24-11131) on October 10,
2024. In the petition filed by Marcia J. White, as president the
Debtor reports estimated assets between $1 million and $10 million
and estimated liabilities between $50 million and $100 million.

The Debtor is represented by Cullen and Dykman LLP. Heller Kauffman
LLP as special counsel. FTI Consulting Inc. as financial advisor.


COLLEGE OF SAINT ROSE: Hires Heller Kauffman as Special Counsel
---------------------------------------------------------------
The College Of Saint Rose seeks approval from the U.S. Bankruptcy
Court for the Northern District of New York to employ Heller
Kauffman LLP as special counsel.

The Debtor needs the firm's legal assistance with respect to
matters pertaining to the role of the Board of Directors of the
Debtor in the Chapter 11 case.

The firm will be paid at these rates:

     Senior Partners               $445 per hour
     Partners                      $415 per hour
     Senior Associates/Of Counsel  $395 per hour
     Associates                    $340 per hour

The firm will be paid a retainer in the amount of 25,000.

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

Francis J. Brennan, Esq., a partner at Heller Kauffman 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:

     Francis J. Brennan, Esq.
     Heller Kauffman LLP
     80 State Street, 11th Floor
     Albany, NY 12207
     Tel: (518) 449-3300
     Fax: (518) 432-3123

              About College of Saint Rose

College of Saint Rose -- https://strose.edu -- is a New York-based
college.

College of Saint Rose sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. N.D.N.Y. Case No. 24-11131) on October 10,
2024. In the petition filed by Marcia J. White, as president the
Debtor reports estimated assets between $1 million and $10 million
and estimated liabilities between $50 million and $100 million.

The Debtor is represented by Cullen and Dykman LLP. Heller Kauffman
LLP as special counsel. FTI Consulting Inc. as financial advisor.


COLLEGE OF SAINT ROSE: Hires Jones Lang as Real Estate Consultant
-----------------------------------------------------------------
The College Of Saint Rose seeks approval from the U.S. Bankruptcy
Court for the Northern District of New York to employ Jones Lang
LaSalle Brokerage, Inc. as real estate consultant.

The firm will market and sell the Debtor's real property a campus
located at 432 Western Avenue, Albany, New York.

The firm will be paid a commission of 3.5 percent of the gross
proceeds, with additional .25 percent earned if the sale of all or
substantially all of the Property closes before December 31, 2024,
plus reimbursement of actual out-of-pocket expenses up to a cap of
$25,000.

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

The firm can be reached at:

     David Carlos
     Jones Lang LaSalle Brokerage, Inc.
     330 Madison Avenue
     New York, NY 10017
     Tel: (212) 812-5700

              About The College Of Saint Rose

College of Saint Rose -- https://strose.edu -- is a New York-based
college.

College of Saint Rose sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. N.D.N.Y. Case No. 24-11131) on October 10,
2024. In the petition filed by Marcia J. White, as president the
Debtor reports estimated assets between $1 million and $10 million
and estimated liabilities between $50 million and $100 million.

The Debtor is represented by Cullen and Dykman LLP. Heller Kauffman
LLP as special counsel. FTI Consulting Inc. as financial advisor.


CONN'S INC: Kean Miller Updates List of Badcock Dealers
-------------------------------------------------------
The law firm of Kean Miller LLP filed a second 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 and the Ad Hoc Group of Badcock Landlords.

The Amended Verified Statement of Kean Miller LLP Pursuant to
Federal Rule of Bankruptcy Procedure 2019 was filed on September
11, 2024, to update the list of members of the Ad Hoc Group of
Badcock Dealers.

This Statement further updates the current members of the Ad Hoc
Group of Badcock Dealers. To the extent that individuals are
listed, Kean Miller represents them in their capacity as dealers
and not in their capacity as guarantors.

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, 2024, Messrs. Klinegardner and
Dinkins contacted Kean Miller about potentially representing the Ad
Hoc Group Badcock Dealers. On or about August 9, 2024, the Ad Hoc
Group Badcock Dealers retained Kean Miller to represent them in
connection with the chapter 11 cases of the Debtors because of the
similar nature of their claims.

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.

The Ad Hoc Group of Badcock Landlords was organized with the
assistance of their legal counsel, D. Sean Faulkner of Gallivan,
White & Bord P.A. in Greenville, SC. Mr. Faulkner represents the
Badcock Landlords and, on or about September 16, 2024, contacted
Kean Miller about potentially representing them in connection with
the Debtors' chapter 11 cases because of the similar nature of
their claims. On or about October 2, 2024, the Ad Hoc Group Badcock
Landlords retained Kean Miller to represent them in connection with
the Debtors' chapter 11 cases.

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

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.


CONNEMARA HOLDINGS: Files Amendment to Disclosure Statement
-----------------------------------------------------------
Connemara Holdings, Inc., submitted a First Amended Disclosure
Statement to accompany First Amended Plan of Reorganization dated
September 13, 2024.

The Plan provides for the Exit Loan Lender to make a first-in
position secured loan to the Debtor in an amount necessary to
satisfy in full the Allowed Claims in Classes 1, 2, 4, and the Exit
Loan Lender's attorney fees and costs.

The Plan also provides a mechanism for satisfying any potential
restitution claim by having a third-party liquidation trustee
administer the indubitable equivalent of the value of any potential
interest that a restitution claimant may have in the Property for
the benefit of any such potential restitution claimants. The
determination of whether any restitution claims exist will be made
by the State Court presiding over the Criminal Cases.

As described in further detail, the Plan resolves all outstanding
issues in the Chapter 11 Case:

First, the Plan provides for the third priority secured creditor,
Samer Baddour (or his designee), to make an Exit Loan in an amount
sufficient to pay off the SPS and Chase loans, as well as any
Allowed Secured tax claims. Baddour's third priority secured claim
will be converted to a 75% ownership interest in the Reorganized
Debtor, with the remaining 25% to be held by the Debtor's current
shareholder, Medconsult. Medconsult shall contribute sufficient
funding to pay Administrative Claims, Priority and General
Unsecured Claims and seed the Liquidation Trust with operational
funding.

Second, the Plan also provides a mechanism to resolve the potential
restitution claims pursuant to California Penal Code Section 186.11
that the LADA asserts against the Debtor's real property. In short,
the Plan establishes a liquidation trust, whose trustee will be a
third party neutral with adequate experience in administering such
trusts in bankruptcy proceedings, for the benefit of the holders of
any such potential restitution claims. Medconsult will contribute
the Medical Liens to the liquidation trust on the Effective Date,
and the liquidation trustee will be empowered to liquidate those
liens for the benefit of the holders of such Allowed restitution
claims.

Because these potential restitution claims arise solely from the
LADA's pursuit of restitution from the Debtor's Property (and not
against the Debtor itself), and because these claims are
indisputably junior to the secured claims held by SPS and Chase
(neither the Debtor nor Baddour concedes that any restitution
claims are senior to Baddour's secured claim), then the maximum
amount of any restitution claims cannot be any greater than the
value of the Property, minus costs of sale, any secured tax claims,
and the secured claims of SPS and Chase. At present, the Debtor
estimates that this net amount is no greater than $1,500,000, and
therefore has capped the amount of such restitution claims at
$1,500,000.

Finally, the Plan resolves the Saab Action by obtaining a dismissal
of that action and release of the Estate by Mr. Saab in exchange
for an Allowed General Unsecured Claim in the amount of $50,000. To
the extent necessary, the Plan constitutes a motion pursuant to
Bankruptcy Rule 9019 for approval of that proposed compromise as
one that is in the best interests of the Debtor, its creditors, and
the Estate as a whole.

Like in the prior iteration of the Plan, each Holder of an Allowed
General Unsecured Claim, shall, in full and final satisfaction of
such Allowed General Unsecured Claim, be paid in Cash payments one
hundred percent of the Allowed General Unsecured Claim by the
latest of (a) the Effective Date, and (b) fourteen Business Days
following such General Unsecured Claim being deemed an Allowed
General Unsecured Claim.

From and after the Effective Date, Reorganized Debtor shall
continue to exist as a separate entity in accordance with
applicable law. Debtor's existing organizational documents (as
amended, supplemented, or modified as provided for in the Plan)
will continue in effect for Reorganized Debtor following the
Effective Date, except to the extent that such documents are
amended in conformance with the Plan or by proper governance action
after the Effective Date.

The Debtor and the Liquidation Trustee shall execute a Liquidation
Trust Agreement substantially in the form attached to the Plan
Supplement and shall take all steps necessary to establish the
Liquidation Trust in accordance with the Plan and the beneficial
interests therein. The beneficiaries shall be those parties with
restitution claims as determined by the State Court in the Criminal
Proceeding within 2 years of the Effective Date.

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

General Bankruptcy Counsel for the Debtor:

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

Local Nevada Counsel for the Debtor:

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

                    About Connemara Holdings

Connemara Holdings is engaged in activities related to real
estate.

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

Mark M. Weisenmiller, Esq., at Andersen Beede Weisenmiller, is the
Debtor's counsel.


CONTAINER STORE: $200MM Bank Debt Trades at 30% Discount
--------------------------------------------------------
Participations in a syndicated loan under which Container Store
Inc/The is a borrower were trading in the secondary market around
70.4 cents-on-the-dollar during the week ended Friday, Oct. 25,
2024, according to Bloomberg's Evaluated Pricing service data.

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

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


CONVENTION CENTER: Files for Chapter 11 Bankruptcy
--------------------------------------------------
Convention Center Parking Inc. filed Chapter 11 protection in the
District of Puerto Rico. According to court filing, the Debtor
reports $45,229,691
in debt owed to 1 and 49 creditors. The petition states funds will
not be available to unsecured creditors.

A meeting of creditors under 11 U.S.C. Section 341(a) is slated for
November 18, 2024 at 1:30 p.m. via Telephonic Conference
Information for AUST/Trial Attys.

                About Convention Center Parking

Convention Center Parking Inc. is engaged in activities related to
real estate.

Convention Center Parking Inc. sought relief under Chapter 11 of
the U.S. Bankruptcy Code (Bankr. D.P.R. Case No. 24-04516) on
October 21, 2024. In the petition filed by David Santiago Martinez,
as president, the Debtor reports estimated assets amounting to $1
million and estimated liabilities of $45,229,691.

The Honorable Bankruptcy Judge Maria De Los Angeles Gonzalez
handles the case.

The Debtor is represented by:

     Alexis Fuentes-Hernandez, Esq.
     FUENTES LAW OFFICES, LLC
     P.O. Box 9022726
     San Juan, PR 00902-2726
     Tel: (787) 722-5215
     E-mail: fuenteslaw@icloud.com




COSMOS ACQUISITIONS: $63MM Bank Debt Trades at 15% Discount
-----------------------------------------------------------
Participations in a syndicated loan under which Cosmos Acquisitions
LLC is a borrower were trading in the secondary market around 85.5
cents-on-the-dollar during the week ended Friday, Oct. 25, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $63 million Term loan facility is scheduled to mature on
October 28, 2026.  About $29.9 million of the loan has been drawn
and outstanding.

AE Industrial Partners Fund II, LP, a private equity firm
specializing in aerospace, defense, and government services, formed
a series of acquisition vehicles on February 10, 2020, which
included Cosmos Parent, LLC, Cosmos Intermediate, LLC, Cosmos
Finance, LLC and Cosmos Acquisition, LLC, with Cosmos Parent, LLC
being the top holding company. Cosmos Parent, LLC owned 100% of the
equity in Cosmos Intermediate, LLC; Cosmos Intermediate, LLC owned
100% of the equity in Cosmos Finance, LLC; Cosmos Finance, LLC
owned 100% of the equity in Cosmos Acquisition, LLC. Upon the
formation of these acquisition vehicles, Cosmos Intermediate, LLC
effected a number of acquisitions through its wholly owned
subsidiary, Cosmos Acquisition, LLC.  Cosmos Acquisition, LLC has
acquired a business unit of Adcole Corporation, Adcole Space, LLC;
Deep Space Systems, Inc.; In Space Group, Inc. and its
subsidiaries; Roccor, LLC; and LoadPath, LLC.  Cosmos Parent, LLC
was later changed to Redwire, LLC.


CREATIVE REALITIES: All Three Proposals Approved at Annual Meeting
------------------------------------------------------------------
Creative Realities, Inc. disclosed in a Form 8-K filed with the
Securities and Exchange Commission that on Oct. 18, 2024, it held
an annual meeting of shareholders in Louisville, Kentucky, at which
the stockholders:

   (1) reelected David Bell, Donald A. Harris, Richard Mills, and
Stephen Nesbit to serve on the Board of Directors of the Company;

   (2) approved the Company's 2023 Stock Incentive Plan; and

   (3) ratified the engagement of Grant Thornton LLP as the
Company's independent registered public accounting firm for the
fiscal year ending Dec. 31, 2024.

                     About Creative Realities

Creative Realities, Inc. -- http://www.cri.com-- designs, develops
and deploys digital signage experiences for enterprise-level
networks, and is actively providing recurring SaaS and support
services across diverse vertical markets, including but not limited
to retail, automotive, digital-out-of-home (DOOH) advertising
networks, convenience stores, foodservice/QSR, gaming, theater, and
stadium venues.

Louisville, Kentucky-based Deloitte & Touche LLP, the Company's
auditor since 2020, issued a "going concern" qualification in its
report dated March 21, 2024, citing that the Company is
experiencing difficulty in generating sufficient cash flow to
service its debt and contingent consideration obligations, which
raises substantial doubt about its ability to continue as a going
concern.


CRYSTAL CITY ISD: Fitch Withdraws 'BB+' Issuer Default Rating
-------------------------------------------------------------
Fitch Ratings has maintained the Rating Watch Negative on Crystal
City Independent School District (TX)'s 'BB+' Issuer Default Rating
(IDR) and its unlimited tax (ULT) bonds.

Fitch has also withdrawn the IDR and underlying ratings for
commercial reasons, without resolving the Rating Watch Negative.

The ratings for the following bonds remain 'AAA'/Stable based on
the credit enhancement provided by Permanent School Fund (PSF) bond
guaranty program:

- Unlimited Tax Refunding Bonds Series 2014;

- Unlimited Tax Refunding Bonds Series 2015;

- Unlimited Tax School Building Bonds Series 2015.

   Entity/Debt                Rating                         Prior
   -----------                ------                         -----
Crystal City
Independent School
District (TX)           LT IDR BB+ Rating Watch Maintained   BB+
                        LT IDR WD  Withdrawn

   Crystal City
   Independent
   School District
   (TX)/General
   Obligation –
   Unlimited Tax/1 LT   LT     BB+ Rating Watch Maintained   BB+

   Crystal City
   Independent
   School District
   (TX) /General
   Obligation –
   Unlimited Tax/1 LT   LT     WD  Withdrawn

Prior to the withdrawal, the IDR and ULT ratings were driven by
previously undisclosed budgeting discrepancies. These included
overstated enrollment, prompting the Texas Education Agency (TEA)
to reclaim previously disbursed state aid payments, and
underbudgeting actual spending on personnel costs and approved wage
increases. Midyear fund transfers from the debt service fund were
needed to cover general fund operating costs in fiscal years 2024
and 2025.

Operating liquidity and reserves have significantly diminished
compared to levels reported in the most recent fiscal 2023 audited
financial statement and information shared by the district a few
months ago. However, the district reports having sufficient
resources to cover operating needs through spring 2025.

The district has experienced considerable management turnover in
recent years and is cooperating with the TEA, the state's regional
service center, and an outside consultant to identify the causes of
the structural imbalance and develop a plan. The estimated size of
the structural gap is approximately $8 million, or about 30% of the
general fund budget. Stabilizing the district's credit quality
depends on its ability to transparently present a detailed and
plausible plan to address near-term cash flow depletion.

Reflecting the above risks, Fitch revised the district's financial
resilience assessment from 'aa' to 'bb'. The rating also considered
Additional Analytical Factors for weak management practices (-1
notch), including poor internal controls and a lack of budgeting
transparency and accountability; the use of nonrecurring support
for operations (-2 notches) because of the district's inability or
unwillingness to align spending with operating resources; and
taxpayer concentration (-1 notch) due to increased sensitivity to
the full and timely payment of property tax bills from a highly
concentrated taxpayer base, given its own precarious liquidity
situation.

In addition, the ratings reflect the district's 'Strong' long-term
liability burden relative to Fitch's local government rating
portfolio median, which is tempered by Fitch's 'Weakest' assessment
for demographic and economic trend and level metrics, the
district's modest population, and a concentrated employment base.

Rating Sensitivities

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

- Rating sensitivities are not applicable, as the rating has been
withdrawn.

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

- Rating sensitivities are not applicable, as the rating has been
withdrawn.

SECURITY

The bonds are payable from an unlimited property tax levy and are
further backed by the PSF bond guaranty program. Local school
district bonds approved under the PSF's bond guarantee program are
guaranteed by the assets of the PSF. By law, if a Texas school
district is unable to pay its debt service, it must notify the
commissioner of education at least five days prior to the payment
date. Funds would then be transferred from the appropriate PSF
account of the state treasury to the paying agent in an amount
sufficient to cover any potential shortfall.

For more information on the Texas PSF, please see "Fitch Affirms
Texas PSF Rating at 'AAA'; Outlook Stable," dated Dec. 21, 2022.

Fitch’s Local Government Rating Model

The Local Government Rating Model generates Model Implied Ratings,
which communicate the issuer's credit quality relative to Fitch's
local government rating portfolio. (The Model Implied Rating will
be the Issuer Default Rating except in certain circumstances
explained in the applicable criteria.) The Model Implied Rating is
expressed via a numerical value calibrated to Fitch's long-term
rating scale that ranges from 10.0 or higher (AAA), 9.0 (AA+), 8.0
(AA), and so forth down to 1.0 (BBB- and below).

Model Implied Ratings reflect the combination of issuer-specific
metrics and assessments to generate a Metric Profile and a
structured framework to account for Additional Analytical Factors
not captured in the Metric Profile that can either mitigate or
exacerbate credit risks. Additional Analytical Factors are
reflected in notching from the Metric Profile and are capped at
+/-3 notches.

Ratings Headroom & Positioning

Crystal City Independent School District Model Implied Rating: BBB-
(Numerical Value: -1.11)

- Metric Profile: BBB- (Numerical Value: 1.89)

- Net Additional Analytical Factor Notching: -3.0

Individual Additional Analytical Notching Factors:

- Non-Recurring Support or Spending Deferrals: -2.0

- Management Practices: -1.0

- Revenue Concentration Risks: -1.0

Crystal City Independent School District's Model Implied Rating is
BBB-. The associated numerical value of -1.11 is at the lower end
of the -1.0 to 0.0 range for its current BBB- rating.

Key Rating Drivers

Financial Profile

Financial Resilience - bb

Crystal City Independent School District's financial resilience is
driven by the combination of its Low revenue control assessment and
Midrange expenditure control assessment, culminating in a Limited
budgetary flexibility assessment.

- Revenue control assessment: Low

- Expenditure control assessment: Midrange

- Budgetary flexibility assessment: Limited

- Minimum fund balance for current financial resilience assessment:
5.0%

- Current year fund balance to expenditure ratio: 27.3% (2023)

- Five-year low fund balance to expenditure ratio: 0.0% Analyst
Input (vs. 27.3% 2023 Actual)

Revenue Volatility - Weakest

Crystal City Independent School District's weakest historic
three-year revenue performance has a negative impact on the Model
Implied Rating.

The revenue volatility metric is an estimate of potential revenue
volatility based on the issuer's historical experience relative to
the median for the Fitch-rated local government portfolio. The
metric helps to differentiate issuers by the scale of revenue loss
that would have to be addressed through revenue raising, cost
controls or utilization of reserves through economic cycles.

- Lowest three-year revenue performance (based on revenues dating
back to 2005): 16.5% decrease for the three-year period ending
fiscal 2019

- Median issuer decline: -4.7% (2023)

Financial Profile Additional Analytical Factors and Notching: -2.0
notch (for Management Practices and Non-Recurring Support or
Spending Deferrals)

The additional analytical factors for Management Practices (-1
notch) and non-recurring support for operations (-2 Notch) which
reflect the combination of ongoing financial mismanagement, the use
of interest and sinking fund resources for general fund costs, poor
budget controls and overspending, lack of transparency, and
aggressive enrollment projections.

Analyst Inputs to the Model

Analyst inputs to the model reflect metric adjustments to account
for historical data anomalies, forward-looking performance shifts,
or non-recurring events that may otherwise skew the time series.

The analyst input for a fund balance equal to 0% spending and
transfers out reflects the anticipated depletion of district fund
balance given the district's unaudited deficit estimated for fiscal
2024 ($10 million) and projected for fiscal 2025 ($8 million) and
ongoing litigation and facility cost pressures associated with
mitigation of public health hazards caused by faulty construction
currently the subject of litigation against the building
contractor.

Demographic and Economic Strength

Population Trend - Weakest

Based on the median of 10-year annual percentage change in
population, Crystal City Independent School District's population
trend is assessed as Weakest.

Population trend: -0.4% 2022 median of 10-year annual percentage
change in population (3rd percentile)

Unemployment, Educational Attainment and MHI Level - Weakest

The overall strength of Crystal City Independent School District's
demographic and economic level indicators (unemployment rate,
educational attainment, median household income [MHI]) in 2023 are
assessed as Weakest on a composite basis, performing at the 12th
percentile of Fitch's local government rating portfolio. This is
due to relatively weak education attainment levels, median-issuer
indexed adjusted MHI and unemployment rate.

- Unemployment rate as a percentage of national rate: 202.8% 2023
(3rd percentile), relative to the national rate of 3.6%

- Percent of population with a bachelor's degree or higher: 14.4%
(2022) (8th percentile)

- MHI as a percent of the portfolio median: 84.0% (2022) (24th
percentile)

Economic Concentration and Population Size - Weakest

Crystal City Independent School District's 2022 population size was
low and the economy was highly concentrated.

The composite metric acts asymmetrically, with most issuers (above
the 15th percentile for each metric) sufficiently diversified to
minimize risks associated with small population and economic
concentration. Downward effects of the metric on the Metric Profile
are most pronounced for the least economically diverse issuers (in
the 5th percentile for the metric or lower). The economic
concentration percentage shown below is defined as the sum of the
absolute deviation of the percentage of personal income by major
economic sectors relative to the U.S. distribution.

- Population size: 7,129 (2022) (from 0th to 2.5th percentile)

- Economic concentration: 82.5% Analyst Input (from 0th to 2.5th
percentile) (vs. 114.2% 2023 Actual)

Demographic and Economic Strength Additional Analytical Factors and
Notching: -1.0 notch (for Revenue Concentration Risks)

The additional Analytical factor (-1 Notch) for revenue
concentration risks reflects the district's risks associated with
very high tax base and energy sector concentration. This factor
heightens the level of sensitivity to the full and timely payment
of property tax bills from a highly concentrated taxpayer,
particularly given the district's precarious liquidity position.

Long-Term Liability Burden

Long-Term Liability Burden - Strong

Crystal City Independent School District's liabilities to personal
income has improved while carrying costs to governmental
expenditures and liabilities to governmental revenue remain
moderately strong. The long-term liability composite metric in 2023
is at the 69th percentile, indicating a somewhat lower liability
burden relative to the Fitch's local government rating portfolio.

- Liabilities to personal income: 3.6% Analyst Input (68th
percentile) (vs. 14.1% 2023 Actual)

- Liabilities to governmental revenue: 135.4% Analyst Input (70th
percentile) (vs. 142.2% 2023 Actual)

- Carrying costs to governmental expenditures: 12.4% (2023) (68th
percentile)

Analyst Inputs to the Model

The analyst input reflects the use of market value to determine the
district's long-term liability burden. Market value is used in
place of personal income to reflect the predominance of very large
industrial assets compared to the residential base. The liabilities
to personal income and liabilities to governmental revenue were
adjusted to net out debt amortized through fiscal 2024.

PROFILE

Crystal City Independent School District serves a geographically
large and sparsely populated area in Zavala County 100 miles
southwest of San Antonio. The district's geographic footprint
includes the commercial center and county seat of Crystal City. Its
refined average daily attendance (RADA) totaled approximately 1,463
in fiscal 2023. The district RADA has experienced sizable declines
over the last four years, partly exacerbated by the pandemic.

The district's tax base has been volatile due to drilling activity
in the Eagle Ford shale formation and fluctuating oil and gas
prices. From fiscal years 2011 to 2016, taxable assessed values
(TAV) experienced a compound average annual growth rate of 42%.
However, a drop in oil and gas prices caused a cumulative 39%
decline in TAV by fiscal 2018. Certified TAV for fiscal year 2024
is $1.6 billion, reflecting a 33% increase compared to the previous
year.

Tax base concentration is high, with the top 10 taxpayers
representing 54% of fiscal 2023 TAV. The top taxpayers are led by
oil production company EXCO Operating (30% of total TAV) and
include many oil and gas exploration companies.

Sources of Information

In addition to sources of information identified in Fitch's
applicable criteria specified below, this action was informed by
data from DRIVER by Solve.

ESG Considerations

Fitch does not provide ESG relevance scores for Crystal City
Independent School District (TX). In cases where Fitch does not
provide ESG relevance scores in connection with the credit rating
of a transaction, programme, instrument or issuer, Fitch will
disclose any ESG factor that is a key rating driver in the key
rating drivers section of the relevant rating action commentary.


CTF CHICAGO: Files for Chapter 11 Bankruptcy Protection
-------------------------------------------------------
CTF Chicago Inc. filed Chapter 11 protection in the Northern
District of Illinois. According to court filing, the Debtor reports
between $1 million and $10 million in debt owed to 1 and 49
creditors. The petition states funds will be available to unsecured
creditors.

                     About CTF Chicago Inc.

CTF Chicago Inc. is a fitness center that offers group fitness
classes and personal training.

CTF Chicago Inc. sought relief under Subchapter V of Chapter 11 of
the U.S. Bankruptcy Code (Bankr. N.D. Ill. Lead Case No. 24-15580)
on October 18, 2024. In the petition filed by Charles Graff, as
managing member, the Debtor reports estimated assets up to $50,000
and estimated liabilities between $1 million and $10 million.

Honorable Bankruptcy Judge Janet S. Baer handles the case.

The Debtor is represented by:

     Richard G Larsen, Esq.
     SPRINGERLARSEN, LLC
     300 S. County Farm Road, Suite G
     Wheaton, IL 60187
     Tel: 630-510-0000
     Fax: 630-510-0004
     E-mail: rlarsen@springerbrown.com




CUSTOM HOLDINGS: Kicks Off Subchapter V Bankruptcy Proceeding
-------------------------------------------------------------
Custom Holdings Inc. filed Chapter 11 protection in the Southern
District of West Virginia. According to court filing, the Debtor
reports $1,310,524
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
November 19, 2024 at 10:00 a.m. via Telephone Conference (U.S.
Trustee).

                   About Custom Holdings Inc.

Custom Holdings Inc. is primarily engaged in renting and leasing
real estate properties.

Custom Holdings Inc. sought relief under Subchapter V of Chapter 11
of the U.S. Bankruptcy Code (Bankr. S.D. Va. Case No. 24-50077) on
October 17, 2024. In the petition filed by Brent Moye, as
president, the Debtor reports total assets of $1,449,570 and total
liabilities of $1,310,524.

The Honorable Bankruptcy Judge B Mckay Mignault handles the case.

The Debtor is represented by:

     Paul W. Roop, II, Esq.
     ROOP LAW OFFICE, LC
     P.O. Box 1145
     Beckley, WV 25802-1145
     Tel: (304) 255-7667
     E-mail: bankruptcy@rooplawoffice.com


DEL MONTE FOODS: $472.4MM Bank Debt Trades at 44% Discount
----------------------------------------------------------
Participations in a syndicated loan under which Del Monte Foods
Corp II Inc is a borrower were trading in the secondary market
around 56 cents-on-the-dollar during the week ended Friday, Oct.
25, 2024, according to Bloomberg's Evaluated Pricing service data.

The $472.4 million Term loan facility is scheduled to mature on
August 2, 2028. About $471.3 million of the loan has been drawn and
outstanding.

The Company's country of domicile is the United States.



DEL MONTE: $725MM Bank Debt Trades at 64% Discount
--------------------------------------------------
Participations in a syndicated loan under which Del Monte Foods Inc
is a borrower were trading in the secondary market around 35.8
cents-on-the-dollar during the week ended Friday, Oct. 25, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $725 million Term loan facility is scheduled to mature on May
16, 2029. About $102.5 million of the loan has been drawn and
outstanding.

DEL MONTE FOODS, INC. manufactures and distributes packaged food
products. The Company provides canned fruits and vegetables, as
well as a wide range of snacks. Del Monte Foods serves customers
worldwide.


DELCATH SYSTEMS: $10MMM Revenue Triggers $25MM Financing Tranche
----------------------------------------------------------------
Delcath Systems, Inc. announced preliminary revenue results for the
third quarter of 2024, achieving $11.2 million, which included the
recording of $10.0 million in U.S. revenue from the
commercialization of HEPZATO KIT.

The announcement of the recording of $10 million in U.S. quarterly
revenue from the commercialization of HEPZATO KIT effectively
triggers the exercise of Tranche B warrants issued in the
previously announced March 29, 2023 Private Investment in Public
Equity. Holders of the Tranche B warrants from the PIPE have 21
days from the date of this announcement to exercise their Tranche B
warrants to purchase shares of common stock at an effective price
of $6.00 per share of common stock for an aggregate exercise price
of up to approximately $25 million.

"This revenue milestone is an important indicator of the strong
demand for HEPZATO KIT, highlighting the unmet medical need it
addresses in uveal melanoma patients with liver metastases and the
rapid uptake by physicians," said Gerard Michel, Chief Executive
Officer of Delcath. "The Company will utilize the additional $25
million of financing to support the ongoing commercial launch and
invest in new clinical trials to expand indications which we plan
to initiate in 2025."

Final financial results for the third quarter and a detailed
business update will be provided during Delcath's quarterly
financial results release and investor call scheduled for November
8, 2024.

                        About Delcath Systems

Headquartered in New York, N.Y., Delcath Systems, Inc. --
www.delcath.com -- is an interventional oncology company focused on
the treatment of primary and metastatic liver cancers. The
company's proprietary products, HEPZATO KIT (Hepzato (melphalan)
for Injection/Hepatic Delivery System) and CHEMOSAT Hepatic
Delivery System for Melphalan percutaneous hepatic perfusion (PHP)
are designed to administer high-dose chemotherapy to the liver
while controlling systemic exposure and associated side effects
during a PHP procedure.

New York, N.Y.-based Marcum LLP, the Company's auditor since 2018,
issued a "going concern" qualification in its report dated March
26, 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.


DIGITAL GRAPHICS: Aaron Cohen Named Subchapter V Trustee
--------------------------------------------------------
The U.S. Trustee for Region 21 appointed Aaron Cohen, Esq., a
practicing attorney in Jacksonville, Fla., as Subchapter V trustee
for Digital Graphics Plus, LLC.

Mr. Cohen will be paid an hourly fee of $315 for his services as
Subchapter V trustee and will be reimbursed for work-related
expenses incurred.

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

The Subchapter V trustee can be reached at:

     Aaron R. Cohen, Esq.
     P.O. Box 4218
     Jacksonville, FL 32201
     Tel: (904) 389-7277
     Email: aaron@arcohenlaw.com

                    About Digital Graphics Plus

Digital Graphics Plus, LLC provides graphic design and printing
services. Its offerings typically include a range of products such
as promotional materials, custom signage, marketing collateral, and
digital solutions aimed at enhancing branding and visibility for
businesses.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. M.D. Fla. Case No. 24-05422) on October 4,
2024, with up to $50,000 in assets and up to $500,000 in
liabilities.

Judge Grace E. Robson oversees the case.

The Debtor is represented by Jeffrey Ainsworth, Esq., at
Bransonlaw, PLLC.


ELEVATE TEXTILES: $250MM Bank Debt Trades at 30% Discount
---------------------------------------------------------
Participations in a syndicated loan under which Elevate Textiles
Inc is a borrower were trading in the secondary market around 70.1
cents-on-the-dollar during the week ended Friday, Oct. 25, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $250 million Payment in kind Term loan facility is scheduled to
mature on September 30, 2027. The amount is fully drawn and
outstanding.

Elevate Textiles, Inc. manufactures and supplies textile products
worldwide.


EPIC! CREATIONS: Trustee Hires Jenner & Block LLP as Co-Counsel
---------------------------------------------------------------
Claudia Z. Springer, Esq., the Trustee for Epic! Creations, Inc.
and its affiliates, seeks approval from the U.S. Bankruptcy Court
for the District of Delaware to employ Jenner & Block LLP as
co-counsel.

The firm will provide these services:

     a. represent and assist the Trustee in the discharge of her
duties and responsibilities under section 1106 of the Bankruptcy
Code, the orders of this Court, and applicable law;

     b. assist the Trustee and represent her in the preparation of
motions, applications, notices, orders, and other documents
necessary in the discharge of the Trustee's duties;

    c. represent the Trustee at hearings and other proceedings
before this Court (and, to the extent necessary, any other court);

     d. analyze and advise the Trustee regarding any legal issues
that arise in connection with the discharge of her duties;

     e. assist the Trustee with the operation of the Debtors'
business and in her investigation of the acts, conduct, assets,
liabilities, and financial condition of the Debtors;

     f. represent the Trustee in connection with litigation to
protect, preserve, and recover estate property; and

     g. perform all other necessary legal services on behalf of the
Trustee in connection with the Chapter 11 Cases.

The firm will be paid at these rates:

     Partners                $1,240 to $2,130 per hour
     Special Counsel         $1,275 to $1,300 per hour
     Associates              $745 to $1,265 per hour
     Staff Attorneys         $615 to $700 per hour
     Discovery Attorneys     $360 per hour
     Paraprofessionals       $275 to $580 per hour

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

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

     Question: Did the Jenner & Block agree to any variations from,
or alternatives to, the Firm's standard billing arrangements for
this engagement?

     Answer: No.

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

     Answer: No. The hourly rates used by Jenner & Block in
representing the Trustee are consistent with the rates that Jenner
& Block charges other comparable chapter 11 clients, regardless of
the 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 post petition, explain the
difference and the reasons for the difference.

     ANSWER: Not applicable.

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

     Answer: Jenner & Block understands that the Trustee is
negotiating a budget with GLAS, on behalf of the Lenders, in
connection with the consensual use of the Debtors' cash collateral
by the Trustee. Jenner & Block's fees shall be included in such
budget.

Catherine L. Steeg, Esq., a partner at Jenner & Block 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:

     Catherine L. Steeg
     Jenner & Block LLP
     353 North Clark Street,
     Chicago, IL 60654
     Tel: (312) 222-9350

              About Epic! Creations Inc.

Epic! Creations Inc. -- https://www.getepic.com/ -- doing business
as Byju's, retails books online. The Company offers digital library
which includes kids books, ebooks, and videos. Epic! Creations
serves customers in the State of California.

Alleged creditors of Epic! Creations sought involuntary petition
under Chapter 11 of the the U.S. Bankruptcy Code against Epic!
Creations (Bankr. D. Del. Case No. 24-11161) on June 5, 2024.

The creditors who signed the petition are:

    * HPS Investment Partners, LLC,
    * TBK Bank, SSB
    * Redwood Capital Management, LLC,
    * Veritas Capital Credit Opportunities Fund SPV, L.L.C. and
Veritas Capital Credit Opportunities Fund II SPV, L.L.C.
    * HGV BL SPV, LLC,
    * Midtown Acquisitions GP LLC,
    * Silver Point Capital, L.P.,
    * Shawnee 2022-1 LLC,
    * Sentinel Dome Partners, LLC,
    * Stonehill Capital Management LLC,
    * Diameter Capital Partners LP,
    * Ellington CLO III, Ltd. and Ellington Special Relative Value
Fund L.L.C.
    * GLAS Trust Company LLC, in its capacity as administrative
agent and collateral agent,
    * Continental Casualty Company, and
    * India Credit Solutions, L.P.

Glas Trust Company is represented by:

       Laura Davis Jones
       Pachulski, Stang, Ziehl & Jones LLP
       Telephone: (302) 778-6401
       E-mail: ljones@pszjlaw.com

TBK Bank, et al., are represented by:

       G. David Dean
       Cole Schotz P.C.
       Telephone: (302) 652-3131
       E-mail: ddean@coleschotz.com


EPIC! CREATIONS: Trustee Hires Kurtzman Carson as Admin. Advisor
----------------------------------------------------------------
Claudia Z. Springer, Esq., the Trustee for Epic! Creations, Inc.,
seeks approval from the U.S. Bankruptcy Court for the District of
Delaware to employ Kurtzman Carson Consultants LLC dba Verita
Global as administrative advisor

The firm will provide these services:

   (a) assisting with, among other things, the preparation of the
Debtors’ schedules of assets and liabilities, schedules of
executory contracts and unexpired leases and statements of
financial affairs;

   (b) assisting with, among other things, solicitation, balloting,
tabulation and calculation of votes, as well as preparing any
appropriate reports required in furtherance of confirmation of any
chapter 11 plan;

   (c) generating an official ballot certification and testifying,
if necessary, in support of the ballot tabulation results for any
chapter 11 plan(s) in the chapter 11 cases;

   (d) generating, providing and assisting with claims objections,
exhibits, claims reconciliation and related matters; and

   (e) providing such other claims processing, noticing,
solicitation, balloting and administrative services, but not
included in the Section 156(c) Application, as may be requested by
the Debtors from time to time.

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.

Evan Gershbein, Executive Vice President at Kurtzman Carson
Consultants LLC dba Verita Global, 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:

     Evan Gershbein
     Kurtzman Carson Consultants LLC
     dba Verita Global
     222 N. Pacific
     Coast Highway, 3rd Floor,
     El Segundo, CA 90245

              About Epic! Creations Inc.

Epic! Creations Inc. -- https://www.getepic.com/ -- doing business
as Byju's, retails books online. The Company offers digital library
which includes kids books, ebooks, and videos. Epic! Creations
serves customers in the State of California.

Alleged creditors of Epic! Creations sought involuntary petition
under Chapter 11 of the the U.S. Bankruptcy Code against Epic!
Creations (Bankr. D. Del. Case No. 24-11161) on June 5, 2024.

The creditors who signed the petition are:

    * HPS Investment Partners, LLC,
    * TBK Bank, SSB
    * Redwood Capital Management, LLC,
    * Veritas Capital Credit Opportunities Fund SPV, L.L.C. and
Veritas Capital Credit Opportunities Fund II SPV, L.L.C.
    * HGV BL SPV, LLC,
    * Midtown Acquisitions GP LLC,
    * Silver Point Capital, L.P.,
    * Shawnee 2022-1 LLC,
    * Sentinel Dome Partners, LLC,
    * Stonehill Capital Management LLC,
    * Diameter Capital Partners LP,
    * Ellington CLO III, Ltd. and Ellington Special Relative Value
Fund L.L.C.
    * GLAS Trust Company LLC, in its capacity as administrative
agent and collateral agent,
    * Continental Casualty Company, and
    * India Credit Solutions, L.P.

Glas Trust Company is represented by:

       Laura Davis Jones
       Pachulski, Stang, Ziehl & Jones LLP
       Tel: (302) 778-6401
       E-mail: ljones@pszjlaw.com

TBK Bank, et al., are represented by:

       G. David Dean
       Cole Schotz P.C.
       Tel: (302) 652-3131
       E-mail: ddean@coleschotz.com


EPIC! CREATIONS: Trustee Hires Novo Advisors LLC as Accountant
--------------------------------------------------------------
Claudia Z. Springer, Esq., the Trustee for Epic! Creations, Inc.
and its affiliates, seeks approval from the U.S. Bankruptcy Court
for the District of Delaware to employ Novo Advisors LLC as
accountant.

The firm will provide these services:

     a. work collaboratively with the Chapter 11 Trustee to oversee
and facilitate the operations of the Companies;

     b. work with the Companies' management teams to oversee and
manage the day to day operations of the Companies;

     c. review the Companies' operations, finances and historical
performance with to develop a baseline understanding of the
Companies' businesses, operations, and economics and determine the
best strategies to continue operations and improve performance, if
applicable;

     d. determine whether the Companies are properly staffed and,
if deemed advisable, reduce or increase staffing;

     e. review all contracts (including, without limitation,
leases) involving the Companies to determine whether they are in
the Companies best interests and potentially renegotiate existing
contractual arrangements;

     f. investigate the Companies' transactions commencing in 2021
to form an understanding of cash activity in and out of the
ordinary course of operations;

     g. develop cash flow forecasting for each Company and the
estate during the Case;

     h. develop weekly budget versus actual reporting against the
cash flow forecasts;

     i. institute methods to improve the Companies' cash flow
performance and liquidity;

     j. manage the consolidation and analysis of financial and
operational information in the preparation of required bankruptcy
filings, including but not limited to Schedules and Statements and
Monthly Operating Reports;

     k. participate in meetings with Companies' professionals and
the Companies' senior lenders and professionals to provide regular
updates on ongoing case matters;

     l. prepare the Companies for a sale of the businesses as a
going concern or an asset sale;

     m. support the sale process of the Companies;

     n. support investigation activities related to fund tracing
and reclamations in the United States, India, the UAE and other
foreign jurisdictions as appropriate;

     o. provide other support services as requested by the Chapter
11 Trustee.

The firm will be paid at the rates of $350 to $975 per hour.

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

Sandeep Gupta, a managing director at Novo Advisors, 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:

     Sandeep Gupta
     Novo Advisors, LLC
     401 N. Franklin St., Suite 4 East
     Chicago, IL 60654
     Tel: (312) 961-6854
     Email: SGupta@novo-advisors.com

              About Epic! Creations Inc.

Epic! Creations Inc. -- https://www.getepic.com/ -- doing business
as Byju's, retails books online. The Company offers digital library
which includes kids books, ebooks, and videos. Epic! Creations
serves customers in the State of California.

Alleged creditors of Epic! Creations sought involuntary petition
under Chapter 11 of the the U.S. Bankruptcy Code against Epic!
Creations (Bankr. D. Del. Case No. 24-11161) on June 5, 2024.

The creditors who signed the petition are:

    * HPS Investment Partners, LLC,
    * TBK Bank, SSB
    * Redwood Capital Management, LLC,
    * Veritas Capital Credit Opportunities Fund SPV, L.L.C. and
Veritas Capital Credit Opportunities Fund II SPV, L.L.C.
    * HGV BL SPV, LLC,
    * Midtown Acquisitions GP LLC,
    * Silver Point Capital, L.P.,
    * Shawnee 2022-1 LLC,
    * Sentinel Dome Partners, LLC,
    * Stonehill Capital Management LLC,
    * Diameter Capital Partners LP,
    * Ellington CLO III, Ltd. and Ellington Special Relative Value
Fund L.L.C.
    * GLAS Trust Company LLC, in its capacity as administrative
agent and collateral agent,
    * Continental Casualty Company, and
    * India Credit Solutions, L.P.

Glas Trust Company is represented by:

       Laura Davis Jones
       Pachulski, Stang, Ziehl & Jones LLP
       Tel: (302) 778-6401
       E-mail: ljones@pszjlaw.com

TBK Bank, et al., are represented by:

       G. David Dean
       Cole Schotz P.C.
       Tel: (302) 652-3131
       E-mail: ddean@coleschotz.com


EPIC! CREATIONS: Trustee Hires Pashman Stein Walder as Co-Counsel
-----------------------------------------------------------------
Claudia Z. Springer, Esq., the Trustee for Epic! Creations, Inc.
and its affiliates, seeks approval from the U.S. Bankruptcy Court
for the District of Delaware to employ Pashman Stein Walder Hayden,
P.C. as co-counsel.

The firm will provide these services:

     a. perform all necessary services as the Trustee's Delaware
bankruptcy co-counsel, including, without limitation, providing the
Trustee with advice, representing the Trustee, and preparing
necessary documents on behalf of the Trustee in the areas of
restructuring and bankruptcy;

     b. take all necessary actions to protect and preserve the
Debtors' estates during these Chapter 11 Cases, including the
prosecution of actions by the Trustee, the defense of any actions
commenced against the Trustee, negotiations concerning litigation
in which the Trustee is involved, and objecting to claims filed
against the estates;

     c. prepare or coordinate preparation on behalf of the Trustee,
any necessary motions, applications, answers, orders, reports, and
papers in connection with the administration of
these Chapter 11 Cases;

     d. counsel the Trustee with regard to her rights and
obligations as chapter 11 trustee;

     e. coordinate with the Trustee's other professionals in
representing the Trustee in connection with these cases; and

      f. perform all other necessary or requested legal services.

The firm will be paid at these rates:

     Partners           $620 to $1,000 per hour
     Of Counsel         $580 to $925 per hour
     Counsel            $450 to $650 per hour
     Associates         $400 to $580 per hour
     Paraprofessionals  $375 to $400 per hour

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

Joseph C. Barsalona II, a partner at Pashman Stein Walder Hayden,
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:

     Joseph C. Barsalona II, Esq.
     Pashman Stein Walder Hayden, P.C.
     824 North Market Street, Suite 824
     Wilmington, DE 19801
     Tel: (302) 592-6496

              About Epic! Creations Inc.

Epic! Creations Inc. -- https://www.getepic.com/ -- doing business
as Byju's, retails books online. The Company offers digital library
which includes kids books, ebooks, and videos. Epic! Creations
serves customers in the State of California.

Alleged creditors of Epic! Creations sought involuntary petition
under Chapter 11 of the the U.S. Bankruptcy Code against Epic!
Creations (Bankr. D. Del. Case No. 24-11161) on June 5, 2024.

The creditors who signed the petition are:

    * HPS Investment Partners, LLC,
    * TBK Bank, SSB
    * Redwood Capital Management, LLC,
    * Veritas Capital Credit Opportunities Fund SPV, L.L.C. and
Veritas Capital Credit Opportunities Fund II SPV, L.L.C.
    * HGV BL SPV, LLC,
    * Midtown Acquisitions GP LLC,
    * Silver Point Capital, L.P.,
    * Shawnee 2022-1 LLC,
    * Sentinel Dome Partners, LLC,
    * Stonehill Capital Management LLC,
    * Diameter Capital Partners LP,
    * Ellington CLO III, Ltd. and Ellington Special Relative Value
Fund L.L.C.
    * GLAS Trust Company LLC, in its capacity as administrative
agent and collateral agent,
    * Continental Casualty Company, and
    * India Credit Solutions, L.P.

Glas Trust Company is represented by:

       Laura Davis Jones
       Pachulski, Stang, Ziehl & Jones LLP
       Tel: (302) 778-6401
       E-mail: ljones@pszjlaw.com

TBK Bank, et al., are represented by:

       G. David Dean
       Cole Schotz P.C.
       Tel: (302) 652-3131
       E-mail: ddean@coleschotz.com


EPIC! CREATIONS: Trustee Hires Quinn Emanuel Urquhart as Counsel
----------------------------------------------------------------
Claudia Z. Springer, Esq., the Trustee for Epic! Creations, Inc.
and its affiliates, seeks approval from the U.S. Bankruptcy Court
for the District of Delaware to employ Quinn Emanuel Urquhart &
Sullivan, LLP as special counsel.

The firm will be retained as special counsel for the purposes of
investigations and prosecution of claims on behalf of the Trustee
against the Debtors’ current and former insiders and affiliates
or as otherwise requested by the Trustee in the interests of
economy and efficiency.

The firm will be paid at these rates:

     Attorneys            $940 to $2,410 per hour
     Paraprofessionals    $175 to $595 per hour

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

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

     Question: Did the Firm agree to any variations from, or
alternatives to, the Firm's standard billing arrangements for this
engagement?

     Answer: Quinn Emanuel agreed to a 10% discount to its normal
rates.
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 used by Quinn Emanuel in
representing the Trustee are consistent with the rates that Quinn
Emanuel charges other comparable chapter 11 clients, regardless of
the 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: Not Applicable.

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

     Answer: Quinn Emanuel understands that the Trustee is
negotiating a budget with GLAS, on behalf of the Lenders, in
connection with the consensual use of the Debtors' cash collateral
by the Trustee. Quinn Emanuel's fees shall be included in such
budget.

Benjamin Finestone, Esq., a partner at Quinn Emanuel Urquhart &
Sullivan, 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 through:

     Benjamin I. Finestone, Esq.
     Quinn Emanuel Urquhart & Sullivan, LLP
     711 Louisiana, Suite 500
     Houston, TX 77002
     Tel: (713) 221-7000
     Fax: (713) 221-7100
     Email: benjaminfinestone@quinnemanuel.com

              About Epic! Creations Inc.

Epic! Creations Inc. -- https://www.getepic.com/ -- doing business
as Byju's, retails books online. The Company offers digital library
which includes kids books, ebooks, and videos. Epic! Creations
serves customers in the State of California.

Alleged creditors of Epic! Creations sought involuntary petition
under Chapter 11 of the the U.S. Bankruptcy Code against Epic!
Creations (Bankr. D. Del. Case No. 24-11161) on June 5, 2024.

The creditors who signed the petition are:

    * HPS Investment Partners, LLC,
    * TBK Bank, SSB
    * Redwood Capital Management, LLC,
    * Veritas Capital Credit Opportunities Fund SPV, L.L.C. and
Veritas Capital Credit Opportunities Fund II SPV, L.L.C.
    * HGV BL SPV, LLC,
    * Midtown Acquisitions GP LLC,
    * Silver Point Capital, L.P.,
    * Shawnee 2022-1 LLC,
    * Sentinel Dome Partners, LLC,
    * Stonehill Capital Management LLC,
    * Diameter Capital Partners LP,
    * Ellington CLO III, Ltd. and Ellington Special Relative Value
Fund L.L.C.
    * GLAS Trust Company LLC, in its capacity as administrative
agent and collateral agent,
    * Continental Casualty Company, and
    * India Credit Solutions, L.P.

Glas Trust Company is represented by:

       Laura Davis Jones
       Pachulski, Stang, Ziehl & Jones LLP
       Tel: (302) 778-6401
       E-mail: ljones@pszjlaw.com

TBK Bank, et al., are represented by:

       G. David Dean
       Cole Schotz P.C.
       Tel: (302) 652-3131
       E-mail: ddean@coleschotz.com


FOUR SEAS: Gets Interim OK to Use Cash Collateral
-------------------------------------------------
Four Seas Mobile Catering, LLC received interim approval from the
U.S. Bankruptcy Court for the Western District of North Carolina to
use cash collateral.

The court authorized Four Seas Mobile Catering to utilize cash
collateral totaling $75,000 for operational expenses as detailed in
its budget.

The company's expenses must not exceed the budget by more than 10%
per line item on a cumulative basis.

Creditors were granted a replacement lien on the company's property
with the same priority as their pre-bankruptcy lien.

                  About Four Seas Mobile Catering

Four Seas Mobile Catering, LLC filed a petition under Chapter 11,
Subchapter V of the Bankruptcy Code (Bankr. W.D.N.C. Case No.
24-30880) on October 8, 2024, listing up to $50,000 in assets and
up to $1 million in liabilities.

Judge Ashley Austin Edwards oversees the case.

John C. Woodman, Esq., at Essex Richards represents the Debtor as
counsel.


FUEL REYNOLDA: Fuel Fitness Hits Chapter 11 Bankruptcy
------------------------------------------------------
Fuel Reynolda LLC filed Chapter 11 protection in the Eastern
District of North Carolina.  According to court filing, the Debtor
reports between $1 million and $10 million in debt owed to 1 and 49
creditors. The petition states funds will be available to unsecured
creditors.

                     About Fuel Reynolda LLC

Fuel Reynolda LLC -- https://fuelfitnessclubs.com/about/ -- doing
business as Fuel Fitness, is a fitness center that offers the best
free weights, strength training/cardio equipment, group fitness
classes, personal training, childcare, recovery studio and smoothie
bar.

Fuel Reynolda LLC sought relief under Subchapter V of Chapter 11 of
the U.S. Bankruptcy Code (Bankr. E.D.N.C. Case No. 24-03700) on
October 22, 2024. In the petition filed by Christopher Shawn
Stewart, as member-manager, the Debtor reports estimated assets
between $100,000 and $500,000 and estimated liabilities between $1
million and $10 million.

The Debtor is represented by:

     Philip M. Sasser, Esq.
     SASSER LAW FIRM
     2000 Regency Parkway
     Suite 230
     Cary, NC 27518
     Tel: 919-319-7400
     Fax: 919-657-7400
     E-mail: travis@sasserbankruptcy.com



FULL HOUSE DEVELOPMENT: Sec. 341(a) Meeting of Creditors on Nov. 18
-------------------------------------------------------------------
Full House Development Inc. filed Chapter 11 protection in the
District of Puerto Rico.  According to court filing, the Debtor
reports $45,229,691 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
Nov. 18, 2024 at 11:00 a.m. in Room Telephonically.

                  About Full House Development

Full House Development Inc. is a small local business that
specialises in window restorations, bathroom and kitchen
renovations.

Full House Development sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D.P.R. Case No. 24-04515) on Oct. 21, 2024.
In the petition filed by David Santiago Martinez, as president,
the Debtor reports total assets of $700,000 and total liabilities
of $45,229,691.

The Honorable Bankruptcy Judge Edward A. Godoy handles the case.

The Debtor is represented by:

     Alexis Fuentes-Hernandez, Esq.
     FUENTES LAW OFFICES, LLC
     P.O. Box 9022726
     San Juan, PR 00902-2726
     Tel: (787) 722-5215
     E-mail: fuenteslaw@icloud.com


G + T 5206: Holly Miller Named Subchapter V Trustee
---------------------------------------------------
The U.S. Trustee for Regions 3 and 9 appointed Holly Miller, Esq.,
at Gellert Scali Busenkell & Brown, LLC as Subchapter V trustee for
G + T 5206 Investments, LLC.

Ms. Miller will be paid an hourly fee of $425 for her services as
Subchapter V trustee and will be reimbursed for work-related
expenses incurred.

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

The Subchapter V trustee can be reached at:

     Holly S. Miller, Esq.
     Gellert Scali Busenkell & Brown, LLC
     1628 John F. Kennedy Boulevard, Suite 1901
     Philadelphia, PA 19103
     Telephone: (215) 238-0012
     Facsimile: (215) 238-0016
     Email: hsmiller@gsbblaw.com

                   About G + T 5206 Investments

G + T 5206 Investments, LLC filed a petition under Chapter 11,
Subchapter V of the Bankruptcy Code (Bankr. E.D. Pa. Case No.
24-13262) on September 13, 2024, with $500,001 to $1 million in
both assets and liabilities. The petition was filed pro se.

Judge Patricia M. Mayer presides over the case.


GENESIS CONSTRUCTION: Seeks Bankruptcy Protection in Texas
----------------------------------------------------------
Genesis Construction Group Inc. filed Chapter 11 protection in the
Western District of Texas. According to court filing, the Debtor
reports between $1 million and $10 million in debt owed to 1 and 49
creditors. The petition states that funds will not be available to
unsecured creditors.

               About Genesis Construction Group Inc.

Genesis Construction Group Inc. offers unparalleled expertise in
restoration, remodeling, and commercial contracting.

Genesis Construction Group Inc. sought relief under Chapter 11 of
the Bankruptcy Code (Bankr. W.D. Tex. Case No. 24-52089) on Oct.
22, 2024.  In the petition filed by David Tidwell, as president,
the Debtor estimated assets and liabilities between $1 million and
$10 million.

The Honorable Bankruptcy Judge Craig A. Gargotta handles the case.

The Debtor is represented by:

      Morris E. "Trey" White, III, Esq.
      VILLA & WHITE LLP
      100 NE Loop 410 Suite 615
      San Antonio TX 78216
      Tel: (210) 225-4500
      Email: treywhite@villawhite.com



GIP III STETSON I: Moody's Withdraws 'B1' CFR Amid Debt Repayment
-----------------------------------------------------------------
Moody's Ratings withdrew all of GIP III Stetson I, L.P.'s (GIP III
Stetson I) ratings, including its B1 Corporate Family Rating, B1-PD
Probability of Default Rating and the B1 backed senior secured term
loan rating. The outlook was changed to ratings withdrawn from
stable.

These withdrawals follow repayment of the term loan in conjunction
with the closing of the acquisition of Global Infrastructure
Partners' (GIP) entire interest in EnLink Midstream, LLC (EnLink,
Ba1 ratings under review) by ONEOK, Inc. (ONEOK, Baa2 stable). The
term loan borrowers were GIP III Stetson I and GIP III Stetson II,
L.P. (GIP III Stetson II, and collectively with GIP III Stetson I,
GIP III Stetson). GIP III Stetson is owned by GIP.

RATINGS RATIONALE

GIP III Stetson has fully repaid its senior secured term loan debt
in conjunction with the closing of the sale of GIP's entire
interest in EnLink to ONEOK. All of GIP III Stetson I's ratings
have been withdrawn since all of its rated debt is no longer
outstanding.

GIP III Stetson owned controlling interests in EnLink. It is owned
by GIP. EnLink Midstream, LLC is a publicly traded company engaged
in midstream energy services through its subsidiary EnLink
Midstream Partners, LP, including the gathering, processing,
fractionation, transportation and marketing of natural gas, natural
gas liquids and crude oil in several US regions, including in the
STACK, Cana and Arkoma Woodford Shales, Barnett Shale, Permian
Basin and Louisiana.


GLOBAL WOUND CARE: Seeks Chapter 11 Bankruptcy
----------------------------------------------
Rick Archer of Law360 Bankruptcy Authority reports that a Los
Angeles-based multistate wound care practice, Global Wound Care
Medical Group, has filed for Chapter 11 protection in a Texas
bankruptcy court, saying it can't pay nearly $156 million in
charges from its management company after its Medicare payments
were suspended last month.

             About Global Wound Care Medical Group

Global Wound Care Medical Group is a Los Angeles-based multistate
wound care practice.

Global Wound Care Medical Group sought relief under Chapter 11 of
the U.S. Bankruptcy Code (Bankr. S.D. Tex. Case No. 24-34908) on
Oct. 21, 2024.  In the petition filed by Owen B. Ellington, M.D.,
as president, the Debtor reports estimated assets and liabilities
between $100 million and $500 million each.

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

The Debtor is represented by:

     Casey W. Doherty, Jr., Esq.
     DENTONS US LLP
     1300 Post Oak Boulevard, Suite 650
     Houston, TX 77056
     Tel: (713) 658-4600
     E-mail: casey.doherty@dentons.com


GOLDEN TRIAGLE REALTY: Commences Bankruptcy Proceeding
------------------------------------------------------
Golden Triangle Realty S.E. filed Chapter 11 protection in the
District of Puerto Rico.  According to court documents, the Debtor
reports between $10 million and $50 million in debt owed to 1 and
49 creditors.  The petition states funds will not be available to
unsecured creditors.

                About Golden Triangle Realty S.E.

Golden Triangle Realty S.E. is engaged in activities related to
real estate.

Golden Triangle Realty S.E. sought relief under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. D. P.R. Case No. 24-04514) on October
21, 2024. In the petition filed by David Santiago, as president,
the Debtor reports total assets of $19,811,659 and total
liabilities of $47,255,382.

Bankruptcy Judge Maria De Los Angeles Gonzalez handles the case.

The Debtor is represented by:

     FUENTES LAW OFFICES, LLC
     P.O. Box 9022726
     San Juan PR 00902-2726
     Tel: (787) 722-5215
     Email: fuenteslaw@icloud.com


GOLDEN WEST PACKAGING: $290MM Bank Debt Trades at 16% Discount
--------------------------------------------------------------
Participations in a syndicated loan under which Golden West
Packaging Group LLC is a borrower were trading in the secondary
market around 84.3 cents-on-the-dollar during the week ended
Friday, Oct. 25, 2024, according to Bloomberg's Evaluated Pricing
service data.

The $290 million Term loan facility is scheduled to mature on
December 1, 2028. The amount is fully drawn and outstanding.

City of Industry, California-based Golden West Packaging Group LLC
is an independent converter of corrugated packaging, serving
various end-markets. The company has been formed by private equity
firm Lindsay Goldberg in 2017 through the combination of four
packaging companies and their captive sheet feeder.


GOOD NATURED: Bankruptcy Looms as Restructuring Moves Forward
-------------------------------------------------------------
good natured Products Inc., has provided an update on the
restructuring of its business operations and financial affairs
under the Companies' Creditors Arrangement Act proceeding pursuant
to the order obtained from the Supreme Court of British Columbia
under the CCAA on June 28, 2024 with the associated stay of
proceedings subsequently extended by the Court up to and including
October 25, 2024. On October 17, 2024, the Court extended the stay
of proceedings up to and including October 31, 2024.

As a result of the sale and investment solicitation process
conducted by the Company with the assistance of Capital West
Partners and under the oversight of Alvarez & Marsal Canada Inc.,
as monitor of the Company, under the Stay of Proceedings (as
extended), the Company has entered into a binding subscription
agreement with HUK 149 Limited, a private United Kingdom limited
company, an affiliate of leading UK based turnaround investor Hilco
Capital and an arms' length party to the Company, with completion
subject to among other conditions, approvals of the Court and the
United States Bankruptcy Court for the Northern District of
Illinois Western Division. After a thorough review, with its
financial and legal advisors, of available qualified bids received
as part of the SISP and careful consideration of the interest of
all of its stakeholders, the Company's board of directors,
following a unanimous recommendation of its special committee,
determined that entering into the Agreement is the best alternative
for the Company.

Terms of the Agreement

The transactions contemplated by the Agreement are achieved through
a reverse vesting order and provide for a reorganization of the
Company and its subsidiaries that involves:

(a) the incorporation of a new entity to ultimately hold certain
excluded assets and liabilities of the Company and related entities
and all of the shares of the Residual Company being transferred to
the Monitor as agent and bare trustee on behalf of the shareholders
of the Company prior to the closing of the Transaction;

(b) the Purchaser subscribing for new common shares of the Company
and all of the existing equity (other than the Purchased Shares)
being cancelled or redeemed, without consideration, and the
Purchased Shares issued to the Purchaser representing 100% of the
issued and outstanding common shares of the Company following such
cancellation and issuance; and

(c) the acquisition by the Purchaser of the Company Entities (other
than certain excluded assets and liabilities to be transferred
directly or indirectly to the Residual Company).

The aggregate cash consideration offered under the Agreement by the
Purchaser is $315,000. The Purchaser has paid to the Monitor, in
trust, prior to the execution of the Agreement, a deposit in the
amount of $200,000 which will be applied in accordance with the
terms of the Agreement. In addition to the cash consideration paid,
an affiliate of the Purchaser will provide substantial additional
working capital funding to the Company to implement the turnaround
plan. Alongside this committed funding, the Purchaser will be
providing hands-on operational and financial turnaround expertise.

The Company will seek approval of the Transaction from the Court on
or about October 28, 2024 and recognition of such Court approval in
the Company's Chapter 15 proceedings in the United States Court
shortly there after, on or about October 30, 2024. Subject to
receipt of approvals of the Court and the United States Court,
among other closing conditions set out in the Agreement being
satisfied or waived, the Transaction is anticipated to close on or
about October 31, 2024.

Following the closing of the Transaction, the Residual Company will
be bankrupted and its affairs will be settled pursuant to
applicable bankruptcy legislation. Based on the terms of the
Agreement and the consideration to be received by the Company, the
Company anticipates that holders of the Company's existing common
shares will not receive any payments for, or distributions on,
their common shares in connection with the CCAA proceedings, nor
will they hold any interest in the Company following the completion
of the bankruptcy.

Upon the closing of the Transaction, all current directors of the
board of directors of the Company, other than Paul Antoniadis, will
resign from their positions. Additionally, on or before the closing
of the Transaction, the common shares of the Company are expected
to be suspended from the NEX Board of the TSX Venture Exchange and
delisted within 30 days. Trading in the common shares of the
Company has been halted on the NEX Board of the TSX Venture
Exchange and will remain halted as confirmed by the TSX Venture
Exchange.

Additional information regarding the CCAA proceedings, including
details of the bankruptcy of the Residual Company, and all of the
Court materials filed in the CCAA proceedings, may be found at the
Monitor's website: https://www.alvarezandmarsal.com/goodnatured

               About good natured Products Inc.

good natured(R) is at the forefront of North America's shift toward
sustainability, showcasing over 90 plant-based packaging designs
and an extensive portfolio of more than 400 products and services.
These offerings are purposefully designed to reduce environmental
impact by using more renewable materials, less fossil fuel, and
eliminating chemicals of concern.

Manufactured locally in the US and Canada, good natured(R)
engineers and distributes a diverse range of bio-based products
across various sectors, including grocery, restaurant, electronics,
automotive, and pharmaceutical via both wholesale and direct
channels.

The Company is dedicated to providing an industry-leading customer
experience in order to encourage the transition to renewable
alternatives.  By making it easy and affordable for businesses to
adopt bio-based products and packaging, good natured(R) aims to
empower them to reach their sustainability objectives.


GSE SYSTEMS: Adjourns Special Meeting Until October 29
------------------------------------------------------
GSE Systems, Inc. disclosed in a Form 8-K filed with the Securities
and Exchange Commission that in order to allow holders of the
common stock of the Company sufficient time to consider the amended
merger consideration and vote their shares on the proposed merger
with an affiliate of Pelican Energy Partners, the special meeting
of GSE stockholders was convened and immediately adjourned until
Oct. 29, 2024 at 9 a.m. Eastern Time via live webcast on the
Internet at www.virtualshareholdermeeting.com/GVP2024SM.

                          About GSE Systems

Headquartered in Columbia, Maryland, GSE Systems --
http://www.gses.com/-- a Nasdaq-listed company trading under the
symbol GVP, is a provider of engineering services and technology,
expert staffing, and simulation software to clients in the power
and process industries.  The Company provides customers with
simulation, engineering technology, engineering and plant services
that help clients reduce risks associated with operating their
plants, increase revenue through improved plant and employee
performance, and lower costs through improved operational
efficiency.  In addition, the Company provides professional
services that help clients fill key vacancies in the organization
on a short-term basis, including but not limited to, the following:
procedure writing, planning and scheduling; engineering; senior
reactor operator training and certification; technical support and
training personnel focused on regulatory compliance and
certification in the nuclear power industry.

Tysons, Va.-based Forvis, LLP, the Company's auditor since 2020,
issued a "going concern" qualification in its report dated April 2,
2024, citing that the Company has incurred losses from operations
for the year ended Dec. 31, 2023.  In addition, the continued
decline in revenues has significantly impacted the Company's
operating results and raises substantial doubt about the Company's
ability to continue as a going concern.


HAOB HORIZONTAL: Gets Final Approval to Use Cash Collateral
-----------------------------------------------------------
HAOB Horizontal Drilling, LLC received final approval from the U.S.
Bankruptcy Court for the Southern District of Florida to use cash
collateral.

The final order, signed by Judge Laurel Isicoff, authorized the
company to use cash collateral to cover ordinary operating expenses
according to its budget until the hearing on confirmation of its
Chapter 11 plan. Minor budget deviations are allowed.

As adequate protection, the secured lender retains a post-petition
lien with the same priority as the pre-bankruptcy lien.

The order does not waive the rights or remedies of the company or
creditor under bankruptcy law.

                About Haob Horizontal Drilling

HAOB Horizontal Drilling, LLC, a Miami-based company, filed a
petition under Chapter 11, Subchapter V of the Bankruptcy Code
(Bankr. S.D. Fla. Case No. 24-17240) on July 19, 2024, with
$1,595,296 in assets and $2,120,263 in liabilities. Aleida Martinez
Molina, Esq., serves as Subchapter V trustee.

Judge Laurel M. Isicoff oversees the case.

Timothy S. Kingcade, Esq., at Kingcade, Garcia & McMaken, P.A.
represents the Debtor as legal counsel.


HAWAIIAN ELECTRIC: Fitch Affirms 'B' LongTerm IDR, Outlook Stable
-----------------------------------------------------------------
Fitch Ratings has affirmed the Long-Term Issuer Default Ratings
(IDRs) at 'B' for Hawaiian Electric Industries, Inc. (HEI), and
Hawaiian Electric Company, Inc. (HECO), Maui Electric Co. (MECO)
and Hawaii Electric Light Company (HELCO). Fitch has also affirmed
HEI and HECO's Short-Term IDRs at 'B', including the CP. Fitch has
affirmed HECO and MECO's senior unsecured debt at 'B+' with a
Recovery Rating of 'RR3', and HELCO's senior unsecured debt at
'BB-'/'RR2'. The ratings have been removed from Rating Watch
Negative and assigned Stable Outlooks.

The utilities are exposed to large third-party liabilities from the
August 2023 wildfires in Maui. The Stable Outlook incorporates a
recent equity issuance that will provide financing if the Maui
wildfires settlement is approved and a liquidity cushion for the
next few years if final settlement agreement is not executed.
Credit quality improvement will depend on resolution of the
wildfire financial exposure and financing of those liabilities in a
credit supportive manner.

Fitch believes long-term credit improvement and stability for HEI
and HECO depend on legislative and regulatory outcomes that support
their financial health and efforts to enhance wildfire resilience.
This would include accessing capital markets at reasonable costs to
finance wildfire mitigation and limiting exposure to potential
future wildfire liabilities.

Key Rating Drivers

Equity Issuance Provides Liquidity Cushion: The recent successful
$558 million equity capital raise will provide credit-supportive
financing if the Maui wildfires settlement becomes final and a
liquidity cushion for next couple of years in case the final
settlement agreement is not executed. HEI and HECO had available
cash of $124 million and $89 million, respectively, as of June 30,
2024, following full revolver draws after the wildfires in 2023.
Suspension of HEI's shareholder dividend in fall of 2023 and
available cash on its balance sheet should provide a cushion in the
near term as they look to resolve exposure to third-party
liabilities from the Maui wildfires.

Near-term maturities are limited to $47 million at HECO and a $50
million at HEI in 2025. HECO also has a $145 million maturity in
2026 and a $100 million maturity in 2027. Both revolvers mature in
2027. Absent access to capital markets, the companies should be
able to repay those maturities with cash on hand and access to a
$250 million ABL facility at the utility. Fitch projects HEI's
expenses to be around $50 million annually, consisting primarily of
interest expense payments, corporate overhead and
litigation-related expenses. HEI is also undertaking a
comprehensive review of strategic options for its subsidiary
American Savings Bank (ASB; BBB/Stable), including a potential
sale. Fitch believes the sale could provide a material source of
funding to HEI and assumes bank sale would ultimately serve as a
source of funding for wildfire litigation claims.

Wildfire Settlement Agreement: On Aug. 2, 2024, HEI announced that
HECO, HEI and other defendants reached a proposed settlement with
individual and class plaintiffs, resolving their 2023 Maui
wildfires tort lawsuits. Fitch views this as a positive step
forward. The agreed payment amount is approximately $4.037 billion
for all defendants, with HEI/HECO responsible for $1.99 billion, to
be paid in four instalments starting no earlier than mid-2025.

The proposed settlement is an agreement in principle and is
contingent on resolving insurance company claims, with no
additional payments from defendants. Insurers that have paid claims
for property loss and other damages did not sign on the settlement.
Fitch views a final settlement agreement in the Maui wildfires as
crucial for resolving potential large wildfire liabilities and for
the companies' ability to access capital markets at a reasonable
cost.

Outstanding Settlement Issues: Subsequent to the settlement
announcement, the Maui Circuit Court Judge issued an order limiting
the insurance companies' wildfire recovery to the already agreed
upon settlement amounts, barring them from pursuing the defendants
in a separate lawsuit. The Maui Circuit Court Judge granted an
order for reserved questions to the Hawaii Supreme Court, and the
reserved questions are currently pending before the Hawaii Supreme
Court. There is no assurance the Hawaii Supreme Court will uphold
the lower court ruling nor that the insurers and plaintiffs will
separately agree how to divide the funds between them.

If a final settlement agreement is signed, it will take effect
following judicial review and approval. In addition, the state of
Hawaii's contribution to the settlement must be approved by the
legislature. The settlement has a nine-month deadline from the Maui
Circuit Court Judge's Aug. 19 order before it expires. The parties
could agree to extend the timeline. If the final settlement does
not take effect, the parties could seek to negotiate a new
settlement or go to trial, which could take several years to
resolve and result in possibility higher total liabilities than the
settlement.

Federal Investigation Report Released: On Oct. 2, 2024, the Bureau
of Alcohol, Tobacco, Firearms and Explosives (ATF) released its
final report on the cause of the 2023 Maui fires. The report's
findings aligned with HEI's previously reported findings on the
cause of fires. The ATF report also supported the state
investigation findings that there was no single factor to blame for
the fires. The ATF classifies both the Morning Fire (caused by
downed power lines) and Afternoon Fire (which destroyed Lahaina) as
accidental.

Going Concern Risk: HEI and HECO disclosed a 'going concern' risk
in their financial statements related to the financing of the
proposed settlement, when they booked a lump sum loss from the
accrual of estimated wildfire liabilities with its 2Q24 financial
results. The loss was classified entirely as a current liability.
HEI must demonstrate it has a financing plan that would enable it
to pay its obligations, including any settlement payments, as they
become due in the next 12 months of the financial statements in
order to alleviate the going concern determination. HEI needs to
resolve the going concern determination before it files its 2024
annual financial statements, which have a deadline of March 3,
2025, otherwise it would default under its credit agreement (absent
a waiver).

In its recent SEC filing, HEI indicated that the classification of
wildfire liabilities as current or long-term could be adjusted in
future quarters to reflect changes due to developments in the
settlement process, primarily an extension of the timeline for
reaching a final settlement. If the company reclassifies only the
first payment as a current liability, the recent equity issuance
should provide sufficient funding to resolve 'going concern' risk.
Fitch expects HEI and HECO to address 'going concern' risk in a
timely manner.

No Legislative Wildfire Risk Support in 2024: Hawaii's legislative
session concluded in May 2024, without passage of the proposed
bills to mitigate wildfire risk exposure. Senate bill SB2922 was
deferred. The bill would have allowed for securitization as a
financing option to be used for financing wildfire mitigation
investments as well as costs and expenses arising out of
catastrophic wildfires. Another bill, SB3344, was also tabled
earlier in the process. It would have established a fund for
property owners to recover damages from future catastrophic
wildfires and provide support in case of another catastrophic event
for utilities and all other affected parties. The bills can be
resubmitted in the next session in early 2025.

Capex Focused on Wildfire Mitigation: HECO is limiting capex to the
lower end of its historical range and suspended its dividend
payment to the parent as it focuses on conserving cash. Most of the
spending is for maintenance capex, with a focus on
wildfire/resilience in the next two years. The company is taking
proactive measures, investing in wildfire mitigation, including
implementation of a PSPS program, T&D hardening, and installing
fire detection cameras and weather stations. The company is
expected to spend about one-third of its capex on wildfire risk
mitigation in 2024.

In February 2024, HECO received PUC approval for their five-year
$190 million Grid Resilience plan. The plan includes resilience
investments as the first phase of a long-term effort that will help
harden the utility's grids against severe weather-related events,
including mitigating wildfire risk. This approval enables the
utility to move forward with $95 million in Department of Energy
funding by matching it with $95 million in rate recovery capex.

Higher Operating Expenses: Fitch expects HECO's earnings and cash
flow to be pressured by materially higher O&M expenses, well above
inflation-adjusted levels allowed under its regulatory construct.
The expenses are mainly driven by higher operating costs related to
wildfire mitigation, higher insurance premiums and higher labor
expenses than expected under regular operations. Fitch views the
performance-based approach in Hawaii as a relatively stable
rate-setting framework for the utilities, providing stable cash
flow. However, absent a rate case filing to provide recovery for
the higher O&M, Fitch expects HECO to materially underearn its
allowed return on equity (ROE) over the forecast period.

Parent-Subsidiary Linkage: Fitch views HELCO and MECO, HECO's
subsidiaries, as weaker than HECO due to their small scale of
operations and limited capital-market access. HECO benefits from
ownership of multiple operating subsidiaries that provide scale,
diversity and stability to cash flow. Fitch considers legal
incentives high, because HECO guarantees its subsidiaries' debt,
resulting in HELCO's and MECO's IDR being equalized with HECO's
IDR. HECO's IDR reflects a consolidated credit profile. Under the
terms of HEI's revolving credit facility (RCF), it would constitute
an event of default if HEI no longer owns HECO. Fitch has therefore
equalized the IDRs of HEI and HECO.

ESG - Customer Welfare - Fair Messaging, Privacy & Data Security:
Related to the involvement of HECO's equipment in sparking the
morning fire in Maui wildfires and the devastation caused to its
customers.

ESG - Exposure to Environmental Impacts: Heightened risk from
wildfires and uncertainty about utility-sparked wildfires results
in a material negative impact on the utilities' credit quality.

ESG - Exposure to Social Impacts: Unusual wildfire activity in
HECO's service territory has caused material adverse customer
impacts.

Derivation Summary

HEI is comparable to utility holding company PG&E Corporation (PCG;
BB+/Stable) in terms of limited access to capital markets caused by
potential wildfire-related third-party liabilities. Both HEI and
PCG are utility holding companies operating in a single state with
generally supportive rate regulation. Similar to HEI and HECO,
PCG's wholly owned utility subsidiary Pacific Gas and Electric
Company (PG&E; BB+/Stable) experienced devastating wildfires in its
service areas in 2017-2018.

In the case of PCG/PG&E, potential third-party liabilities and
financial pressures were accelerated by inverse condemnation,
resulting in a solvency crisis that ultimately forced the utility
and its parent to file for protection under Chapter 11 of the U.S.
Bankruptcy Code. In Hawaii, there is no precedent in applying
inverse condemnation to an investor-owned utility. Therefore the
determination and ultimate payment of potential liabilities related
to the fires could take longer to resolve unless the pending
settlement is finalized. Fitch believes the risk of catastrophic
wildfire significantly heightens business risk for HECO and its
subsidiaries, although Fitch expects HECO to focus on wildfire
mitigation in an effort to prevent future catastrophic wildfires.

Nonetheless, the overhang of billions of dollars in potential
wildfire liabilities, combined with other potential adverse impacts
from the wildfires, have significantly pressured HECO's access to
capital at reasonable rates.

HECO is much smaller than PG&E, which is one of the largest
utilities in the U.S. In its 2019 restructuring, PCG and PG&E
utilized an estimated rate base value of approximately $29 billion
for 2020, and they agreed to pay roughly $25.5 billion of
wildfire-related liabilities to fire victims and others. PCG and
PG&E emerged from bankruptcy in July 2020. HECO's consolidated rate
base was $3.9 billion at year-end 2023 and the pending settlement
amounts to about 50% of the total rate base. Unless the current
settlement is finalized, the actual wildfire liabilities could
exceed Fitch's recovery analysis estimates of $3.8 billion.

Key Assumptions

Fitch's Key Assumptions Within Its Rating Case for the Issuer
Include

- HECO capex toward the lower end of historical spend over the
forecast period;

- HECO's ROE lag widening, primarily driven by higher O&M costs;

- No equity issuance over the forecast period beyond $558 million
issued in 2024, with near-term debt maturities repaid using
available cash on hand and the ABL revolver;

- To better represent the risk to the consolidated company, Fitch
deconsolidates the bank and adds the contributions as recurring
dividends to HEI. Fitch assumes no bank dividend in 2024 and
beyond.

- Any bank sale proceeds used to repay holding company debt or
invest in the utility, freeing up other resources to finance
wildfire liabilities;

- HELCO's and MECO's operations form roughly 15% and 14% of HECO's,
respectively, consistent with historical levels.

Recovery Analysis

Fitch used a bespoke recovery analysis to assign debt instrument
ratings for HECO and its subsidiaries. In a hypothetical default
scenario, if the current settlement is not finalized and the
company goes to trial ultimately resulting in significantly higher
wildfire liabilities than the current settlement. This could then
drive HECO and its utility subsidiaries to file for bankruptcy.
Bankruptcy proceedings would also constitute an event of default of
the ABL facility.

Fitch utilizes the 2023 rate base for HECO, MECO and HELCO to
determine the going-concern enterprise value of these entities.
Fitch assumes $3.8 billion of wildfire-related claims are lodged
jointly and severally against HECO and MECO and expects these
claims to be pari passu with their outstanding unsecured
obligations.

For HELCO, Fitch assumed a going-concern enterprise value of $630
million and 10% administrative claims. Fitch assumes HELCO does not
bear any liability from potential costs and liabilities related to
the Maui wildfires that HECO and MECO may bear. The Recovery Rating
for HELCO's senior unsecured debt is capped at 'RR2' in accordance
with Fitch's Corporates Recovery Ratings and Instrument Ratings
Criteria.

Fitch assumes a going-concern enterprise value of $615 million for
MECO, which is applied to the unsecured wildfire liabilities and
unsecured debt obligations after deducting 10% administrative
claims. The Recovery Ratings for MECO's unsecured debt reflect the
unsecured guarantee from HECO, resulting in an 'RR3' rating.

For HECO, Fitch assumed a going-concern enterprise value of $3.2
billion, which includes residual equity value from HELCO. After
deducting 10% administrative claims, the enterprise value is
applied to the $250 million of senior secured ABL facility. The
remaining enterprise value is then applied to the unsecured
wildfire liabilities, HECO's unsecured debt obligations and MECO's
remaining unsecured debt claims, on a pari passu basis.

RATING SENSITIVITIES

Hawaiian Electric Industries, Inc.

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

- Finalization of the Maui 2023 wildfire settlement agreement
coupled with the clear financing plan to fund the payments in a
credit supportive manner;

- The ratings are unlikely to be restored to prior levels due to
heightened risk arising from increasing wildfire activity in
utility subsidiaries' service territory and the incremental cost of
expected wildfire-mitigation spending, which is expected to
pressure credit metrics;

- Tangible evidence of state regulatory and legislative support to
mitigate financial risk for the utility subsidiaries against
potential large wildfire-related claims and future
wildfire-mitigation costs;

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

- Inability to fund financial liability from Maui wildfires
lawsuits;

- Unwinding of the pending Maui wildfire settlement;

- Deterioration in liquidity.

Hawaiian Electric Company, Inc.

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

- Finalization of the Maui 2023 wildfire settlement agreement
coupled with the clear financing plan to fund the payments in a
credit supportive manner.

- The ratings are unlikely to be restored to prior levels due to
heightened risk arising from increasing wildfire activity in
utility subsidiaries' service territory and the incremental cost of
expected wildfire-mitigation spending, which is expected to
pressure credit metrics;

- Tangible evidence of state regulatory and legislative support to
mitigate financial risk for the utility subsidiaries against
potential large wildfire-related claims and future
wildfire-mitigation costs.

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

- Inability to fund financial liability from Maui wildfires
lawsuits;

- Unwinding of the pending Maui wildfire settlement;

- Deteriorating liquidity;

- Determination of the magnitude of wildfire-related liabilities
that exceeds Fitch's current estimates could lead to diminished
recovery for unsecured debt obligations, leading to negative rating
actions

Maui Electric Company Limited

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

- Positive ratings actions at HECO.

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

- Negative ratings action at HECO;

- Determination of the magnitude of wildfire related liabilities
that exceeds Fitch's current estimates could lead to diminished
recovery for unsecured debt obligations leading to negative rating
actions.

Hawaii Electric Light Company Inc.

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

- Positive ratings actions at HECO.

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

- Negative ratings action at HECO.

Liquidity and Debt Structure

HEI and HECO have sufficient near-term liquidity with available
cash of $124 million and $89 million, respectively, as of June 30,
2024. HEI, HECO, MECO and HELCO have no maturities in 2024. In 2025
HECO has a $47 million maturity and HEI has a $50 million maturity.
HECO also has a $145 million maturity in 2026 and a $100 million
maturity in 2027. Both revolvers mature in 2027.

The companies have secured additional financing through the utility
accounts receivable facility that would provide up to $250 million
(fully available as of June 30, 2024). In late August 2023, HEI
drew $175 million and HECO drew $200 million under their existing
RCFs.

On Sept. 23, 2024, HEI raised $558 million of common equity. It
intends to use the proceeds to fund its portion of the expected
Maui wildfire tort litigation settlement and for general corporate
purposes.

HEI also suspended the quarterly cash dividend on the company's
common stock from 3Q23 to further improve its liquidity position.
The dividend was about $160 million annually, of which about $130
million was contributed by HECO's annual dividend. If HEI no longer
owns HECO, it would constitute an event of default under the terms
of HEI's RCF.

On May 14, 2023, HEI and HECO exercised their first of two- and
one-year extensions, respectively, to the commitment termination
date with eight of the nine financial institutions to extend the
credit facilities to May 14, 2027. HEI's and HECO's facilities are
$175 million and $200 million, respectively, through May 14, 2026.
The facilities will step down to approximately $157 million and
$180 million, respectively, through May 14, 2027.

Common equity to total capitalization was 38.7% for HECO compared
with the minimum requirement of no less than 35% compared to 56% as
of March 31, 2024 due the $1.7 billion charge related to Maui
wildfires that was booked with the 2Q24 earnings. Subsequent equity
issuance should improve the ratio as of the end of the third
quarter of 2024.

HEI and HECO's credit and financing agreements are independent with
no cross-guarantee relationship. Migration of cash from HECO to HEI
is restricted by regulatorily mandated equity capitalization of
around 57%. Migration of cash from ASB to HEI is subject to
quarterly regulatory review and approval, as per banking law.

Issuer Profile

HEI is a parent holding company of integrated regulated electric
utility HECO and ASB, a bank, and Pacific Current. HECO, MECO and
HELCO are engaged in the generation, purchase, transmission,
distribution and sale of electric energy in Hawaii. ASB is the
third largest bank in Hawaii. Pacific Current invests in
non-regulated clean energy in Hawaii.

MACROECONOMIC ASSUMPTIONS AND SECTOR FORECASTS

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

ESG Considerations

Hawaii Electric Light Company Inc. has an ESG Relevance Score of
'5' for Customer Welfare - Fair Messaging, Privacy & Data Security
due to the involvement of HECO's equipment in sparking the morning
fire in Maui wildfires and the devastation caused to its customers,
which has a negative impact on the credit profile, and is highly
relevant to the rating, resulting in implicitly lower ratings.

Hawaii Electric Light Company Inc. has an ESG Relevance Score of
'5' for Exposure to Environmental Impacts due to heightened risk
from wildfires and the uncertainty on utility-sparked wildfires,
which has a negative impact on the credit profile, and is highly
relevant to the rating, resulting in implicitly lower ratings.

Hawaii Electric Light Company Inc. has an ESG Relevance Score of
'5' for Exposure to Social Impacts due to adverse customer and
other constituent impacts associated with unusual wildfire activity
in Hawaii, which has a negative impact on the credit profile, and
is highly relevant to the rating, resulting in implicitly lower
ratings.

Hawaiian Electric Company, Inc. has an ESG Relevance Score of '5'
for Customer Welfare - Fair Messaging, Privacy & Data Security due
to the involvement of HECO's equipment in sparking the morning fire
in Maui wildfires and the devastation caused to its customers,
which has a negative impact on the credit profile, and is highly
relevant to the rating, resulting in implicitly lower ratings.

Hawaiian Electric Company, Inc. has an ESG Relevance Score of '5'
for Exposure to Environmental Impacts due to heightened risk from
wildfires and the uncertainty on utility-sparked wildfires, which
has a negative impact on the credit profile, and is highly relevant
to the rating, resulting in implicitly lower ratings.

Hawaiian Electric Company, Inc. has an ESG Relevance Score of '5'
for Exposure to Social Impacts due to adverse customer and other
constituent impacts associated with unusual wildfire activity in
Hawaii, which has a negative impact on the credit profile, and is
highly relevant to the rating, resulting in implicitly lower
ratings.

Hawaiian Electric Industries, Inc. has an ESG Relevance Score of
'5' for Customer Welfare - Fair Messaging, Privacy & Data Security
due to the involvement of HECO's equipment in sparking the morning
fire in Maui wildfires and the devastation caused to its customers,
which has a negative impact on the credit profile, and is highly
relevant to the rating, resulting in implicitly lower ratings.

Hawaiian Electric Industries, Inc. has an ESG Relevance Score of
'5' for Exposure to Environmental Impacts due to heightened risk
from wildfires and the uncertainty on utility-sparked wildfires,
which has a negative impact on the credit profile, and is highly
relevant to the rating, resulting in implicitly lower ratings.

Hawaiian Electric Industries, Inc. has an ESG Relevance Score of
'5' for Exposure to Social Impacts due to adverse customer and
other constituent impacts associated with unusual wildfire activity
in Hawaii, which has a negative impact on the credit profile, and
is highly relevant to the rating, resulting in implicitly lower
ratings.

Maui Electric Company Limited has an ESG Relevance Score of '5' for
Customer Welfare - Fair Messaging, Privacy & Data Security due to
the uncertainty on involvement of HECO's equipment in sparking the
Maui wildfires and the devastation caused to its customers, which
has a negative impact on the credit profile, and is highly relevant
to the rating, resulting in implicitly lower ratings.

Maui Electric Company Limited has an ESG Relevance Score of '5' for
Exposure to Environmental Impacts due to heightened risk from
wildfires and the uncertainty on utility-sparked wildfires, which
has a negative impact on the credit profile, and is highly relevant
to the rating, resulting in implicitly lower ratings.

Maui Electric Company Limited has an ESG Relevance Score of '5' for
Exposure to Social Impacts due to adverse customer and other
constituent impacts associated with unusual wildfire activity in
Hawaii, which has a negative impact on the credit profile, and is
highly relevant to the rating, resulting in implicitly lower
ratings.

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

   Entity/Debt              Rating         Recovery   Prior
   -----------              ------         --------   -----
Hawaiian Electric
Industries, Inc.      LT IDR B   Affirmed             B

   senior unsecured   ST     B   Affirmed             B

Hawaiian Electric
Company, Inc.         LT IDR B   Affirmed             B

   senior unsecured   LT     B+  Affirmed    RR3      B+

   senior unsecured   ST     B   Affirmed             B

Hawaii Electric
Light Company Inc.    LT IDR B   Affirmed             B

   senior unsecured   LT     BB- Affirmed    RR2      BB-

Maui Electric
Company Limited       LT IDR B   Affirmed             B

   senior unsecured   LT     B+  Affirmed    RR3      B+


HELIX ENERGY: Fitch Hikes LongTerm IDR to 'BB-', Outlook Stable
---------------------------------------------------------------
Fitch Ratings has upgraded Helix Energy Solutions Group Inc.'s
(Helix) Long-Term Issuer Default Rating (IDR) to 'BB-' from 'B+'.
Fitch has affirmed the rating on the senior notes at 'BB-' with a
Recovery Rating of 'RR4'. The Rating Outlook is Stable.

Helix's upgraded ratings reflects strong operating performance, low
leverage, strong liquidity, and expectation of continued positive
FCF derived from the focus on production enhancement, well
abandonment, and growing renewables exposure. These strengths are
offset by the inherent volatility of oil and gas activity and the
relatively small scale of the company.

The Stable Outlook is based on Fitch's expectation for reasonably
strong offshore activity over the next several years and the
company's track record of maintaining a conservative financial
strategy.

Key Rating Drivers

Conservative Financial Strategy: Helix's credit quality is
supported by a conservative financial strategy. Helix has a strong
track record of disciplined capital spending and funding. The
company utilized asset sales to fund the completion of a newbuild
program in 2008 when the market turned down. Management again
focused on maintaining the balance sheet by funding a newbuild
program in 2016-2017 with equity issuances.

Unlike many even larger, more diversified oilfield services peers
that needed to utilize bankruptcy or distressed exchanges to
restructure the balance sheet in order to survive downcycles, Helix
managed through these downturns with prudent spending, timely
equity issuances and asset sales. Fitch expects management to
continue to pursue and maintain a conservative financial strategy.

Small Scale: Helix's scale is small relative to other 'BB'-rated
peers. The Fitch Oil Field Services (OFS) navigator maps EBITDA
scale of $500 million to the 'BB' level. While Helix's EBITDA is
forecast to grow, Fitch doesn't expect Helix to cross this
threshold within the forecast. Fitch views scale as a key rating
driver in the OFS sector as greater scale can help moderate the
negative impacts of cyclical downturns. Helix's disciplined
approach, consistent positive FCF, exposure to less volatile
portions of OFS and credible ability to not only handle but benefit
from energy transition provides support for the rating.

Consistent FCF Generation: Helix has a track record of consistently
generating positive FCF throughout the cycle. Fitch views the
continuation of this trend as a credit positive. Fitch forecasts
consistent positive FCF through 2028 even with elevated capex. From
2020 through the end of Fitch's forecast in 2028, Helix's FCF
margin averages 11%. Fitch expects FCF will be used for scheduled
debt amortization, maintenance of strong liquidity and measured
shareholder distributions.

Leader in Offshore Well Intervention: Fitch views Helix's position
as a leader in the offshore well intervention market as a credit
strength. Historically, most offshore well intervention was
executed by offshore drill rigs or drillships. Helix is the leader
in developing purpose-built well intervention vessels and
specializing in these services. The purpose-built design and
specialization allow Helix to execute well production enhancement
more quickly and efficiently and at lower cost than using a
drilling contractor. However, Helix has a significantly smaller
scale than more diversified oilfield services peers.

Exposure to Oil and Gas Downturns: Helix remains exposed to
volatile oil and gas production activity. Declines in oil and gas
commodity prices typically lead to sometimes significantly
decreased spending by operators. This volatility is more focused on
development and growth spending, but it does still affect
expenditures focused on production and production enhancement.
During the first six months of 2024, across all of its segments,
39% of revenues were derived from production maximization
activities and 49% from decommissioning activities. In 2020 and
2021, Helix's revenue declined 2% and 8% while EBITDA fell 16% and
37%, respectively, before recovering in 2022.

Decommissioning Backlog: Fitch views the fact that around 50% of
Helix's revenue is derived from decommissioning activities as a
credit positive. Global offshore decommissioning expenditures are
expected to total $29.3 billion over the 2024 to 2028 timeframe
with $3.1 billion of that in North America. These expenditures are
expected to increase in future periods. The decommissioning of
offshore wells will be an important step in the process of energy
transition. Helix is well-positioned to benefit from this
spending.

Growing Renewables Exposure: Helix's growing exposure to renewables
industry customers is a credit positive. The percentage of revenue
that the company generated from renewables projects in 1H24
increased to 11% from 8% in the year earlier period. Helix provides
site preparation services, trenching and subsea construction
services to offshore windfarms.

Offshore windfarms require significant trenching to lay cables
between wind turbines and back to shore. The expected growth in
this work diversifies the company away from the oil and gas
industry. The majority of Helix's revenue is generated from the oil
and gas sector, but the compatibility of its slate of services to
the offshore renewables sector provides a credible path forward
through energy transition.

Competition from Drilling Assets: Helix's well intervention assets
face competition from drill rigs and drillships, particularly
during downturns in the offshore drilling market. When drilling
activity declines, exploration and production companies are more
likely to use underutilized rigs that they have under contract for
well intervention services rather than using Helix equipment. This
exposes Helix to downside risk on both utilization and price.

Derivation Summary

Helix's peers include Noble Corporation plc (BB-/Stable) and
Weatherford International Public Limited Company (BB-/Stable).
Helix is below the $500 million EBITDA level that aligns with 'BB'
ratings in the oilfield services sector and is smaller than all of
the peers. Helix exhibits lower volatility than drilling-focused
peer Noble. At current and forecast levels, Helix's EBITDA margins
are lower than most peers, but in line with TechnipFMC
(BBB-/Stable) and Weatherford.

Helix's margins show less deterioration in downside scenarios than
Noble. Helix's leverage is comparable with peers in the high-'B' to
low-'BB' ratings range. Helix has a consistent track record of
generating positive FCF, even through downturns. The company's
ability to manage this and maintain a solid balance sheet without
having to utilize bankruptcy differentiates Helix from many of its
oilfield services peers.

Key Assumptions

- Floating rate debt uses three-month SOFR rate forward curve;

- Brent oil price $80/bbl in 2024, $70/bbl in 2025, $65/bbl in
2026, $65/bbl in 2027 and $60/bbl thereafter;

- Revenue growth in the low to mid-single digit range;

- EBITDA margins around 20%;

- Capex elevated in 2024 due to drydocking and recertification and
then decreasing to a more normalized level with some growth;

- Excess FCF allocated to share buybacks.

RATING SENSITIVITIES

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

- Increased scale with mid-cycle EBITDA exceeding $500 million
while maintaining generally positive FCF;

- Sustainably stronger offshore drilling market and/or increased
revenue share derived from renewables customers;

- Midcycle EBITDA leverage below 1.5x.

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

- Deteriorating market fundamentals driving decreased utilization
of and margins on assets;

- Sustained negative FCF and/or deviation from conservative
financial policies;

- Midcycle EBITDA leverage above 2.5x.

Liquidity and Debt Structure

Sufficient Liquidity: Helix ended June 30, 2024 with $275.1 million
of cash and $95.1 million of availability under its revolver. The
company has modest debt amortization through the 2029 maturity of
the notes. The revolver contains covenants that require the company
to maintain a fixed-charge coverage ratio of at least 1.0x if
availability is less than 10% of the borrowing base or $12
million.

Issuer Profile

Helix Energy Solutions Group, Inc. (Helix) is a leading
international offshore energy services company that provides
specialty services to the offshore energy industry, with a focus on
well intervention, robotics and full-field decommissioning
operations. The company is organized into four business segments:
Well Intervention (63% of 1H24 revenue), Robotics (19%), Shallow
Water Abandonment (11%), and Production Facilities (7%).

MACROECONOMIC ASSUMPTIONS AND SECTOR FORECASTS

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

ESG Considerations

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

   Entity/Debt                Rating         Recovery   Prior
   -----------                ------         --------   -----
Helix Energy
Solutions Group, Inc.   LT IDR BB- Upgrade              B+

   senior unsecured     LT     BB- Affirmed    RR4      BB-



HERITAGE HOME: Seeks to Hire Haddix Law Firm as Attorney
--------------------------------------------------------
Heritage Home Furnishings, LLC seeks approval from the U.S.
Bankruptcy Court for the Eastern District of California to employ
Haddix Law Firm as attorney.

The firm will provide these services:

     a. take all necessary action to protect and preserve the
estate of Debtor, including the prosecution of actions on Debtor's
behalf, the defense of any actions commenced against Debtor, the
negotiation of disputes in which Debtor is involved and the
preparation of objections to claims filed against Debtor's estate;

     b. prepare on behalf of Debtor, as debtor in possession, all
necessary motions, applications, answers, orders, reports, and
other papers in connection with the administration of Debtor's
estate;

     c. negotiate and prepare on behalf of Debtor a plan of
reorganization and all related documents; and

     d. perform all other necessary legal services in connection
with the prosecution of this Chapter 11 Subchapter V case.

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

The firm received a retainer in the amount of $15,589.50.

Brian S. Haddix, Esq., a partner at Haddix Law Firm, disclosed in a
court filing that the firm is a "disinterested person" as the term
is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Brian S. Haddix, Esq.
     Haddix Law Firm
     1224 I Street
     Modesto, CA 95354-0912
     Telephone: (209) 338-1131
     Email: bhaddix@modestobankruptcylaw.com

              About Heritage Home Furnishings, LLC

Heritage Home Furnishings LLC, doing business as Minerva's Home
Furnishings, is a furniture and mattress store located in Turlock,
CA that provides furniture for the living room, dining room, home
office, and bedroom. In addition to furniture, the Company carries
mattress sets, innerspring, hybrid, and gel memory foam mattresses,
box springs, and adjustable foundations. It also has mattress
accessories such as pillows, mattress covers, and mattress
protectors.

Heritage Home Furnishings LLC sought relief under Subchapter V of
Chapter 11 of the U.S. Bankruptcy Code (Bankr. E.D. Cal. Case No.
24-90528) on September 9, 2024. In the petition filed by Fabiola
Sanchez Sandoval, as managing member, the Debtor reports estimated
assets up to $50,000 and estimated liabilities between $1 million
and $10 million.

The Honorable Bankruptcy Judge Ronald H. Sargis handles the case.

The Debtor is represented by:

     Brian S. Haddix, Esq.
     HADDIX LAW FIRM
     1224 I Street
     Modesto, CA 95354-0912
     Tel: (209) 338-1131
     E-mail: bhaddix@modestobankruptcylaw.com


HMG LLC: Seeks to Hire Logue Law PC as Attorney
-----------------------------------------------
HMG, LLC seeks approval from the U.S. Bankruptcy Court for the
Northern District of Georgia to employ Logue Law, PC as attorney.

The firm will provide these services:

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

     b. prepare on behalf of Debtor, as Debtor in Possession,
necessary schedules, applications, motions, answers, orders,
reports and other legal documents as required;

     c. assist in examination of the claim of creditors;

     d. assist with formulation and preparation of the disclosure
statement and plan of reorganization and with the confirmation and
consummation thereof; and

     e. perform all legal services for Debtor, as debtor in
possession, which may be necessary herein; and it is necessary for
Debtor, as debtor in possession, to employ an attorney for such
professional services.

The firm will be paid at these rates:

      Keith Loguea, Esq.         $435 per hour
      Pamela Starr, Paralegal    $150 per hour

The firm received a retainer in the amount of $5,750.

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

Keith Loguea, Esq., partner at Logue Law, 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 through:

     A. Keith Logue, Esq.
     Logue Law, PC
     3423 Weymouth Court
     Marietta, GA 30062
     Tel: (770) 321-5750
     Fax: (770) 321-5751
     E-mail: keith@logue-law.com

              About HMG LLC

HMG, LLC filed a petition under Chapter 11, Subchapter V of the
Bankruptcy Code (Bankr. N.D. Ga. Case No. 24-59336) on September 4,
2024, with up to $50,000 in assets and up to $10 million in
liabilities. The petition was filed pro se. The Debtor hires Logue
Law, PC as counsel.


HOMESTEADER FIRST: Case Summary & 11 Unsecured Creditors
--------------------------------------------------------
Debtor: The Homesteader, First Coast Edition, Inc.
           d/b/a More Than Ink Printing
        7224 Golden Wings Road
        Jacksonville, FL 32244

Business Description: The Debtor is the fee simple owner of the
                      real property located at 7224 Golden Wings
                      Rd., Jacksonville, FL 32244 valued at
                      $1.6 million.

Chapter 11 Petition Date: October 25, 2024

Court: United States Bankruptcy Court    
       Middle District of Florida

Case No.: 24-03249

Judge: Hon. Jason A Burgess

Debtor's Counsel: William B. McDaniel, Esq.
                  LANSING ROY PA
                  1710 Shadowood Lane Suite 210
                  Jacksonville, FL 32207
                  Tel: (904) 391-0030
                  Fax: (904) 391-0031
                  E-mail: wmcdaniel@lansingroy.com

Total Assets: $3,174,924

Total Liabilities: $2,949,438

The petition was signed by Aaron Canaday as vice president.

A full-text copy of the petition containing, among other items, a
list of the Debtor's 11 unsecured creditors is available for free
at PacerMonitor.com at:

https://www.pacermonitor.com/view/3NUBV4Q/The_Homesteader_First_Coast_Edition__flmbke-24-03249__0001.0.pdf?mcid=tGE4TAMA


HOT CRETE: Cain & Skarnulis Files Rule 2019 Statement
-----------------------------------------------------
The law firm of Cain & Skarnulis PLLC (C&S) filed a verified
statement pursuant to Rule 2019 of the Federal Rules of Bankruptcy
Procedure to disclose that in the Chapter 11 case of Hot Crete LLC,
the firm represents Donn Wurts, Jamie Wurts, Rowena Hernandez,
Edward Weltens, Julie Weltens, Wade Landers, Patricia Landers,
Melissa Jordan, and Nick Russell (collectively, the Creditors).

Donn Wurts and Jamie Wurts have claims pending against Hot Crete
LLC in Donn Wurts and Jamie Wurts v. Hot Crete LLC et al., No. D
1-GN-24-003993, in the 261st Judicial District Court, Travis
County, Texas.

Rowena Hernandez has claims against Hot Crete LLC for damages
arising from the defective construction and installation of a
swimming pool and decking at Ms. Hernandez's residence.

Edward Weltens and Julie Weltens have claims against Hot Crete LLC
for damages arising from the defective construction and
installation of a swimming pool at the Weltens's residence.

Wade Landers and Patricia Landers have claims pending against Hot
Crete LLC in Patricia Landers and Wade Landers vs. Southpaw Pools,
Inc., 23-1839-C425, in the 425th Judicial District Court,
Williamson County, Texas.

Melissa Jordan and Nick Russell have claims against Hot Crete LLC
for damages arising from the defective construction and
installation of a swimming pool at the Jordan and Russell
residence.

The Creditors' address and the nature and amount of disclosable
economic interests held in relation to the Debtors are:

1. Donn Wurts
   c/o Cain & Skarnulis PLLC
   303 Colorado Street, Suite 2850
   Austin, TX 78701
   * Claims for breach of implied warranty, negligence, and
violations of the Texas Deceptive
   Trade Practices Act.
   * Unliquidated

2. Jamie Wurts
   c/o Cain & Skarnulis PLLC
   303 Colorado Street, Suite 2850
   Austin, TX 78701
   * Claims for breach of implied warranty, negligence, and
violations of the Texas Deceptive
   Trade Practices Act.
   * Unliquidated

3. Rowena Hernandez
   c/o Cain & Skarnulis PLLC
   303 Colorado Street, Suite 2850
   Austin, TX 78701
   * Claims for breach of implied warranty, negligence, and
violations of the Texas Deceptive
   Trade Practices Act.
   * Unliquidated

4. Edward Weltens
   c/o Cain & Skarnulis PLLC
   303 Colorado Street, Suite 2850
   Austin, TX 78701
   * Claims for breach of implied warranty, negligence, and
violations of the Texas Deceptive
   Trade Practices Act.
   * Unliquidated

5. Julie Weltens
   c/o Cain & Skarnulis PLLC
   303 Colorado Street, Suite 2850
   Austin, TX 78701
   * Claims for breach of implied warranty, negligence, and
violations of the Texas Deceptive
   Trade Practices Act.
   * Unliquidated

6. Wade Landers
   c/o Cain & Skarnulis PLLC
   303 Colorado Street, Suite 2850
   Austin, TX 78701
   * Claims for breach of implied warranty, negligence, and
violations of the Texas Deceptive
   Trade Practices Act.
   * Unliquidated

7. Patricia Landers
   c/o Cain & Skarnulis PLLC
   303 Colorado Street, Suite 2850
   Austin, TX 78701
   * Claims for breach of implied warranty, negligence, and
violations of the Texas Deceptive
   Trade Practices Act.
   * Unliquidated

8. Melissa Jordan
   c/o Cain & Skarnulis PLLC
   303 Colorado Street, Suite 2850
   Austin, TX 78701
   * Claims for breach of implied warranty, negligence, and
violations of the Texas Deceptive
   Trade Practices Act.
   * Unliquidated

9. Nick Russell
   c/o Cain & Skarnulis PLLC
   303 Colorado Street, Suite 2850
   Austin, TX 78701
   * Claims for breach of implied warranty, negligence, and
violations of the Texas Deceptive
   Trade Practices Act.
   * Unliquidated

The law firm can be reached at:

     Ryan E. Chapple, Esq.
     Michael Moody, Esq.
     Joshua A. Eames-Cepero, Esq.
     CAIN & SKARNULIS PLLC
     303 Colorado Street, Suite 2850
     Austin, Texas 78701
     512-477-5000
     512-477-5011—Facsimile
     Email: rchapple@cstrial.com
            mmoody@cstrial.com
            jeames@cstrial.com

        About Hot Crete LLC

Hot Crete LLC filed its voluntary petition for relief under Chapter
11 of the Bankruptcy Code (Bankr. W.D. Tex. Case No. 24-10303) on
March 22, 2024, listing $1,000,001 to $10 million in both assets
and liabilities. The petition was signed by Edgar Castro as
president.

Todd Brice Headden, Esq. at Hayward PLLC represents the Debtor as
counsel.


HUDSON RIVER TRADING: Moody's Alters Outlook on 'Ba2' CFR to Pos.
-----------------------------------------------------------------
Moody's Ratings has affirmed Hudson River Trading LLC's (HRT) Ba2
Corporate Family Rating, Ba3 Issuer Rating and Ba3 senior secured
bank credit facility rating. Moody's also assigned a Ba3 rating to
HRT's proposed $2.35 billion senior secured first lien term loan B
due 2030. Moody's changed HRT's outlook to positive from stable.

HRT's proposed term loan B will be used to refinance and extend its
existing $2.10 billion term loan B due 2028. The $250 million
excess proceeds will be used for trading capital.

RATINGS RATIONALE

The ratings affirmation reflects HRT's strong partnership culture
and sustained oversight of a highly-engaged leadership team. HRT's
ratings continue to reflect operational and market risk from its
rapid global expansion, especially into regions with weaker capital
market conditions than the firm's core US operations.

The change in outlook to positive reflects HRT's strong performance
since 2022, characterized by robust, consistent trading profits
across a more diverse range of products and strategies. This strong
performance has occurred during a period of declining market
volatility and tightening bid/ask spreads, a testament to HRT's
broad and diverse range of trading strategies that profit in a
variety of market environments. Sturdy and consistent trading
profits have also led to improvements in HRT's funding and
liquidity, evidenced by consistent growth in trading capital,
equity capital, and related improvements in its trading
capital/debt and the relative mix of equity and debt in its capital
structure. HRT has also maintained a highly liquid balance sheet.

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

HRT's ratings could be upgraded if it: (1) continued to report
strong financial performance across a range of market conditions
while maintaining its risk appetite, risk awareness and risk
management capabilities; and (2) continues to increase its retained
capital relative to its long-term debt and strengthen liquidity
while reducing reliance on key prime brokerage relationships
outside of US equities trading.

HRT's ratings could be downgraded should evidence emerge that HRT's
risk appetite is accelerating at a faster pace than its long-term
capital, liquidity and controls, particularly with respect to its
growth ambitions in regions and markets that have heightened
market, operational and liquidity risks. The ratings could also be
downgraded with evidence that HRT's risk awareness and risk
management capabilities are not operating at a level commensurate
with its evolving risk environment.

The principal methodology used in these ratings was Securities
Industry Market Makers published in June 2024.


HYPERSCALE DATA: Holds 6.2% Stake in Algorhythm as of Oct. 15
-------------------------------------------------------------
Hyperscale Data, Inc. formerly known as Ault Alliance, Inc.,
disclosed in a Schedule 13D/A Report that as of October 15, 2024,
the Company and its affiliates — Ault Lending, LLC, Milton C.
Ault, III, Kenneth S. Cragun, Henry C. W. Nisser, and James M.
Turner — beneficially owned shares of Algorhythm Holdings, Inc.'s
common stock.

The aggregate percentage of Shares reported owned by each Reporting
Person herein is based upon 9,736,850 Shares outstanding, which is
the total number of Shares outstanding as of August 16, 2024, as
reported in the Algorhythm Holdings, Inc.'s Quarterly Report on
Form 10-Q filed with the Securities and Exchange Commission on
August 19, 2024.

A. Hyperscale Data

As of October 15, 2024, Hyperscale Data may be deemed to
beneficially own 601,045 Shares, consisting of Shares held by Ault
Lending. Hyperscale Data may be deemed to beneficially own the
Shares beneficially owned by Ault Lending,

Percentage: 6.2%

B. Ault Lending

As of October 15, 2024, Ault Lending beneficially owns 601,045
Shares held directly by it.

Percentage: 6.2%

C. Milton C. Ault, III

As of October 15, 2024, Mr. Ault may be deemed to beneficially own
601,045 Shares, consisting of Shares held by Ault Lending. Mr. Ault
may be deemed to beneficially own the Shares beneficially owned by
Ault Lending by virtue of his relationship with such entity.

Percentage: 6.2%

D. Kenneth S. Cragun

As of October 15, 2024, Mr. Cragun beneficially owned 19,535
Shares, which represents (i) 18,868 shares of Common Stock held
directly by him and (ii) 667 shares of Common Stock underlying
certain stock options which are currently exercisable.

Percentage: Less than 1%

E. Henry C. W. Nisser

As of October 15, 2024, Mr. Nisser beneficially owned 667 Shares,
which are issuable upon the exercise of stock options that are
currently exercisable.
Percentage: Less than 1%

F. James M. Turner

As of October 15, 2024, Mr. Turner beneficially owned 667 Shares,
which are issuable upon exercise of stock options that are
currently exercisable.

Percentage: Less than 1%

A full-text copy of the Company's SEC Report is available at:

                  https://tinyurl.com/43yvh47n

                       About Hyperscale Data

Hyperscale Data, Inc., formerly known as Ault Alliance, Inc., is a
diversified holding company pursuing growth by acquiring
undervalued businesses and disruptive technologies with a global
impact. Through its wholly and majority-owned subsidiaries and
strategic investments, Hyperscale Data owns and operates a data
center at which it mines Bitcoin and offers colocation and hosting
services for the emerging artificial intelligence ecosystems and
other industries. It also provides mission-critical products that
support a diverse range of industries, including a social gaming
platform, equipment rental services, defense/aerospace, industrial,
automotive, medical/biopharma, hotel operations and textiles. In
addition, Hyperscale Data is actively engaged in private credit and
structured finance through a licensed lending subsidiary.
Hyperscale Data's headquarters are located at 11411 Southern
Highlands Parkway, Suite 240, Las Vegas, NV 89141; Hyperscale Data,
Inc.

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

As of June 30, 2024, the Company had $270.78 million in total
assets, $243.70 million in total liabilities, $795,000 in
redeemable non-controlling interests in equity of subsidiaries, and
$26.28 million in total stockholders' equity.


IHEARTCOMMUNICATIONS: $2.10BB Bank Debt Trades at 16% Discount
--------------------------------------------------------------
Participations in a syndicated loan under which
iHeartCommunications Inc is a borrower were trading in the
secondary market around 84.5 cents-on-the-dollar during the week
ended Friday, Oct. 25, 2024, according to Bloomberg's Evaluated
Pricing service data.

The $2.10 billion Term loan facility is scheduled to mature on May
1, 2026. About $1.86 billion of the loan has been drawn and
outstanding.

iHeartCommunications, Inc. operates as a media company. The Company
offers radio and television stations, outdoor advertising displays,
and live entertainment venues such as music, news, talk, sports,
and other stations.


INDOCHINE RESTAURANT: Hires Oliver & Cheek, PLLC as Counsel
-----------------------------------------------------------
Indochine Restaurant LLC and its affiliates seek approval from the
U.S. Bankruptcy Court for the Eastern District of North Carolina to
employ the Law Office of Oliver & Cheek, PLLC to handle its Chapter
11 case.

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

The firm received from the Debtors a retainer of $65,000.

George Mason Oliver, a partner at Oliver & Cheek, PLLC, disclosed
in a court filing that the firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     George Mason Oliver, Esq.
     The Law Offices of Oliver & Cheek, PLC
     PO Box 1548
     New Bern, NC 28563
     Tel: (252) 633-1930
     Fax: (252) 633-1950
     Email: george@olivercheek.com

              About Indochine Restaurant LLC

Indochine Restaurant LLC is a restaurant serving Thai and
Vietnamese Asian cuisine.

Indochine Restaurant LLC sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D.N.C. Case No. 24-03490) on October 4,
2024. In the petition filed by Solange Thompson, as manager, the
Debtor reports estimated assets up to $50,000 and estimated
liabilities between $1 million and $10 million.

The Debtor is represented by:

     George Mason Oliver, Esq.
     THE LAW OFFICES OF OLIVER & CHEEK, PLLC
     PO Box 1548
     New Bern, NC 28563
     Tel: (252) 633-1930
     Fax: (252) 633-1950
     E-mail: george@olivercheek.com


INFINITE PRODUCT: Seeks Bankruptcy Protection in Colorado
---------------------------------------------------------
Infinite Product Company filed Chapter 11 protection in the
District of Colorado.  According to court documents, the Debtor
reports between $1 million and $10 million in debt owed to 1 and 49
creditors. The petition states funds will be available to unsecured
creditors.

                About Infinite Product Company

Infinite Product Company, doing business as Infinite CBD, is an
industry expert in consumer manufacturing.

Infinite Product Company sought relief under Subchapter V of
Chapter 11 of the U.S. Bankruptcy Code (Bankr. D. Col. Case No.
24-16245) on October 22, 2024. In the petition filed by John
Ramsay, as chief executive officer, the Debtor reports estimated
assets between $100,000 and $500,000 and estimated liabilities
between $1 million and $10 million.

The Honorable Bankruptcy Judge Joseph G. Rosania Jr. handles the
case.

The Debtor is represented by:

     Keri L. Riley, Esq.
     KUTNER BRINEN DICKEY RILEY PC
     1660 Lincoln Street, Suite 1720
     Denver, CO 80264
     Tel: 303-832-2400
     Email: klr@kutnerlaw.com


J C CONTRACTORS: Hires Taylor Auction & Realty Inc. as Auctioneer
-----------------------------------------------------------------
J C Contractors Inc. seeks approval from the U.S. Bankruptcy Court
for the Southern District of Mississippi to employ Taylor Auction &
Realty, Inc. as auctioneer.

The firm will sell and auction the following bankrupt estate
properties:

     -- 5316 Queen Christina Lane, Jackson, MS 39209;

     -- 229 Champion Hill, Jackson, MS 39212;

     -- 402 Ford Avenue, Jackson, MS 39209;

     -- 111 Sanford Street, Jackson, MS 39209;

     -- 6631 Glen Ridge Drive, Jackson, MS39213;

     -- 4409 Maryland Drive, Jackson, MS 39209;

     -- 460 Collier Avenue, Jackson, MS 39209;

     -- 104 Gay Court, Jackson, MS 39209;

     -- 104 Elcrest Drive, Jackson, MS 39209;

     -- 5645 Queen Eleanor, Jackson, MS 39209; and

     -- 1820 First Avenue, Jackson, MS 39209.

The firm will be paid at 10 percent buyer's premium assessed on the
hammer price of the property, a 5 percent seller's commission
assessed on the hammer bid at auction, plus estimated advertising
and marketing expenses of $6,500.

Benny Taylor, a partner at Taylor Auction & Realty, 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:

     Benny Taylor
     Taylor Auction & Realty, Inc.
     15488 Highway 51 Nort
     Grenanda, MS 38901
     Telephone: (662) 226-2080

              About J C Contractors Inc

J C Contractors, Inc. sought protection under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. S.D. Miss. Case No. 24-00787) on April
2, 2024, with $500,001 to $1 million in assets and $100,001 to
$500,000 in liabilities. Craig Geno, Esq., at the Law Offices of
Craig M. Geno, PLLC serves as Subchapter V trustee.

Judge Jamie A. Wilson presides over the case.

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


JACKSON GARDENS: Gets Interim OK to Use $27K in Cash Collateral
---------------------------------------------------------------
Jackson Gardens, LLC and Sycamore Gardens, LLC received interim
approval from the U.S. Bankruptcy Court for the Southern District
of Texas, Houston Division to use cash collateral for necessary
business expenses during their Chapter 11 cases.

The court-approved budget shows total operating expenses of
$27,005, which include $10,305 for management company fees, $3,000
for maintenance services, $700 for bookkeeping services, $2,500 for
insurance, and a one-time CPA fee of $3,500.

The court ordered the companies to make adequate protection
payments to Stormfield Capital Funding I, LLC, one of their key
creditors. The exact amount for these payments is included in the
interim budget.

The final hearing is scheduled for Nov. 18.

                       About Jackson Gardens

Jackson Gardens, LLC is a single asset real estate debtor (as
defined in 11 U.S.C. Section 101(51B)).

Jackson Gardens sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Texas Case No. 24-34106) on September
3, 2024, with $100,000 to $500,000 in assets and $1 million to $10
million in liabilities. Mitchell Steiman, manager, signed the
petition.

Judge Eduardo V. Rodriguez oversees the case.

The Debtor is represented by Reese Baker, Esq., at Baker &
Associates.


JERICO PICTURES: Hits Chapter 11 Bankruptcy Due to Data Breach
--------------------------------------------------------------
Kevin Deutsch of Coral Springs Talk reports that a Coral Springs
company that suffered a data breach compromising around 270 million
Social Security numbers has filed for bankruptcy, according to
court records.

In April 2024, the cybercriminal group USDoD targeted National
Public Data (NPD), a data brokerage based at 1555 Heron Bay Blvd.
The group allegedly stole personal information from 2.9 billion
global consumers, both living and deceased, as detailed in a
proposed class action lawsuit.

Earlier this month, NPD's parent company, Jerico Pictures, filed
for Chapter 11 bankruptcy protection in federal court in Fort
Lauderdale, documents reveal.

In a filing by Jerico Pictures' president, Salvatore Verini Jr.,
the company is facing significant uncertainty due to regulatory
challenges from the Federal Trade Commission and over 20 states,
which may impose civil penalties for the data breach.

The filing indicates that the company likely won't be able to meet
its debts and liabilities, which may include providing credit
monitoring services for hundreds of millions of potentially
affected individuals.

Court records also reveal that Jerico Pictures' insurer refused to
cover losses related to the breach. The company’s assets are
reported to be under $75,000.

NPD, the company that was hacked, offers a subscription data
service that provides institutional clients with the ability to
perform rapid background checks through an automated online
platform, according to the documents

                    About Jerico Pictures

Jerico Pictures, Inc., doing business as National Public Data --
https://www.nationalpublicdata.com/ -- is a data broker company
that performs employee background checks.

Jerico Pictures Inc. sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Fla. Case No. 24-20281) on Oct. 2,
2024.  In its petition, the Debtor estimated assets and liabilities
up to $50,000.

The Honorable Bankruptcy Judge Scott M. Grossma handles the case.

Angelo A. Gasparri, Esq., represents the Debtor as legal counsel.


KATOMKA ENTERPRISES: Frederic Schwieg Named Subchapter V Trustee
----------------------------------------------------------------
The U.S. Trustee for Regions 3 and 9 appointed Frederic Schwieg,
Esq., at Schwieg Law, as Subchapter V trustee for Katomka
Enterprises, LLC.

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

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

The Subchapter V trustee can be reached at:

     Frederic P. Schwieg, Esq.
     Schwieg Law
     2705 Gibson Drive
     Rocky River, OH 44116-1815
     Phone: (440) 499-4506
     Email: fschwieg@schwieglaw.com

                     About Katomka Enterprises

Katomka Enterprises, LLC filed a petition under Chapter 11,
Subchapter V of the Bankruptcy Code (Bankr. N.D. Ohio Case No.
24-31890) on October 4, 2024, with up to $50,000 in assets and up
to $500,000 in liabilities.

Judge John P. Gustafson presides over the case.

Steven L. Diller, Esq., represents the Debtor as legal counsel.


KENBENCO INC: Gets Interim OK to Use Cash Collateral
----------------------------------------------------
Kenbenco, Inc. and its affiliates received interim approval from
the U.S. Bankruptcy Court for the Southern District of New York,
Poughkeepsie Division to use cash collateral through Nov. 20.

The court authorized the companies to use the cash collateral of
secured creditors, U.S. Small Business Administration and Newtek
Small Business Finance, LLC, in the ordinary course of business as
outlined in their budget.

To protect the secured creditors, the court granted them continuing
rollover liens and security interests in the companies' assets with
the same priority and validity as before the bankruptcy filing.

In addition, the court ordered the companies to make an interim
payment of $36,602 to Newtek by Oct. 31 as adequate protection.

The next hearing is scheduled for Nov. 19.

                        About Kenbenco Inc.

Kenbenco, Inc. is an established structural and miscellaneous
fabrication company centrally in Saugerties, N.Y. It conducts
business under the name Benson Steel Fabricators.

Kenbenco and its affiliates, JJ Ben Corporation and Ben Mur, Inc.,
filed voluntary Chapter 11 petitions (Bankr. S.D.N.Y. Lead Case No.
24-35470) on May 10, 2024. At the time of the filing, Kenbenco
reported $500,001 to $1 million in assets and $1 million to $10
million in liabilities.

Judge Kyu Young Paek oversees the cases.

Michelle L. Trier Esq., at Genova, Malin & Trier, LLP represents
the Debtors as counsel.


KING ESTATES LLC: Commences Subchapter V Bankruptcy in New Jersey
-----------------------------------------------------------------
King Estates LLC filed Chapter 11 protection in the District of New
Jersey. According to court filing, the Debtor reports $1,019,965 in
debt owed to 1 and 49 creditors. The petition states funds will be
available to unsecured creditors.
  
                     About King Estates LLC

King Estates LLC is the owner of six properties located in New
Jersey having a total current value of $1.88 million.

King Estates LLC sought relief under Subchapter V of Chapter 11 of
the U.S. Bankruptcy Code (Bankr. D.N.J. Case No. 24-20454) on
October 22, 2024. In the petition filed by  Donald Hill, as
authorized representative, the Debtor reports total assets of
$1,880,100 and total liabilities of $1,019,965.

The Debtor is represented by:

     Allen I. Gorski, Esq.
     GORSKI & KNOWLTON PC
     311 Whitehorse Ave., Suite A
     Hamilton, NJ 08610
     Tel: 609-964-4000
     Fax: 609-528-0721


LAVIE CARE: Anthony & Partners Represents Claimants
---------------------------------------------------
John A. Anthony, Esq. of Anthony & Partners, LLC filed a verified
statement pursuant to Rule 2019 of the Federal Rules of Bankruptcy
Procedure to disclose that in the Chapter 11 case of LaVie Care
Centers, LLC and its Debtor Affiliates, the firm represents the
Florida Claimants and Healthcare Negligence Settlement Recovery
Corp., collectively referred to herein as the "Claimants."

Recovery Corp. is a Florida corporation that contends that it holds
100 claims originally asserted by the Florida Claimants. The
Florida Claimants' claims originally arose from nursing home
negligence at a series of SNFs formerly owned and/or operated by
the Florida DivestCo Debtors.

During March of 2024, the Claimant Firms each collectively retained
A&P on behalf of each of the Florida Claimants to collect on the
Settlement Documents that the Florida DivestCo Debtors had breached
by failing to make the agreed payments. As of the date of retention
of A&P, the Florida Claimants were owed $9,330,376.96 from the
Florida DivestCo Debtors as a result of their breaches of the
settlement agreements.

The Florida Claimants' decision to form Recovery Corp. reflected a
practical response to a seemingly synchronized set of transfers of
the Florida DivestCo Debtors' SNFs to corresponding new operators.
On March 28, 2024, Recovery Corp. was formed to proportionately
represent the Florida Claimants and enforce their Settlement
Documents on their behalf.

Recovery Corp. was formed for the benefit of the Florida Claimants,
and not to purchase or otherwise diminish their rights under the
Settlement Documents. In forming Recovery Corp. and assigning the
settlement agreements to it, the Florida Claimants did not alienate
their right to receive the full amount due under their respective
Settlement Documents, nor did Recovery Corp. pay any sums to the
Florida Claimants in exchange for the assignment of the right to
enforce the Settlement Documents.

The law firm can be reached at:

     John A. Anthony, Esq.
     Anthony & Partners, LLC
     100 South Ashley Drive, Suite 1600
     Tampa, Florida 33602
     Email: janthony@anthonyandpartners.com

                    About Lavie Care Centers

LaVie Care Centers, LLC, is the parent company of skilled nursing
facility operators and providers, with facilities primarily located
in Mississippi, North Carolina, Pennsylvania and Virginia. The
company operates 43 licensed facilities, with 4,300 beds, providing
short-term rehabilitation, comprehensive post-acute care, and
long-term care to its residents.

On June 2 and 3, 2024, LaVie Care Centers and 281 affiliates filed
voluntary petitions for relief under Chapter 11 of the Bankruptcy
Code (Bankr. N.D. Ga. Lead Case No. 24-55507), before Judge Paul
Baisier in Atlanta.

The Debtors tapped McDermott Will & Emery, LLP as legal counsel;
Stout Capital, LLC as investment banker; and Ankura Consulting as
financial advisor. M. Benjamin Jones, senior managing director at
Ankura, serves as the Debtors' chief restructuring officer.
Kurtzman Carson Consultants, LLC is the claims agent, and maintains
the page http://www.kccllc.com/LaVie     

The U.S. Trustee for Region 21 appointed an official committee to
represent unsecured creditors in the Debtors' Chapter 11 cases.


LEFEVER MATTSON: Hires Keller Benvenutti as Bankruptcy Counsel
--------------------------------------------------------------
Lefever Mattson and its affiliates seek approval from the U.S.
Bankruptcy Court for the Northern District of California to employ
Keller Benvenutti Kim LLP as General Bankruptcy Counsel.

The firm's services include:

     a. advising the Debtors of their rights, powers, and duties as
debtors and debtors in possession continuing to operate and manage
their business and affairs under chapter 11 of the Bankruptcy
Code;

    b. preparing on behalf of the Debtors all necessary and
appropriate applications, motions, proposed orders, other
pleadings, notices, schedules, and other documents, and reviewing
all financial and other reports to be filed in these Chapter 11
Cases;

    c. advising the Debtors concerning, and preparing responses to,
applications, motions, other pleadings, notices, and other papers
that may be filed by other parties in these Chapter 11 Cases;

    d. advising the Debtors with respect to, and assisting in the
negotiation of, any financing agreements, sale agreements, and
related transactions that may be necessary in these Chapter 11
Cases;

     e. advising the Debtors regarding their ability to initiate
actions to collect and recover property for the benefit of their
estates;

     f. advising and assisting the Debtors in connection with any
asset dispositions;

     g. advising and representing the Debtors with respect to
employment related issues;

     h. advising and assisting the Debtors in negotiations with the
Debtors' stakeholders;

     i. advising the Debtors concerning executory contract and
unexpired lease assumptions, assignments, and rejections;

     j. advising the Debtors in connection with the formulation,
negotiation, and promulgation of a plan or plans under the
Bankruptcy Code, and related transactional documents;

     k. assisting the Debtors in reviewing, estimating, and
resolving claims asserted against the Debtors' estates;

     l. commencing and conducting in this Court litigation that is
necessary and appropriate to assert rights held by the Debtors,
protect assets of the Debtors' estates, or otherwise further the
goal of completing the Debtors' forthcoming plan;

     m. providing non-bankruptcy services for the Debtors to the
extent requested by the Debtors, including, among other things,
advice related to corporate governance; and

     n. performing all other necessary and appropriate legal
services in connection with these Chapter 11 Cases for or on behalf
of the Debtors.

The firm will be paid at these rates:

     Tobias S. Keller, Partner             $1,000 per hour
     David A. Taylor, Partner              $800 per hour
     Thomas B. Rupp, Senior Counsel        $600 per hour
     Gabrielle L. Albert, Associate        $650 per hour
     Alice Giang, Associate                $425 per hour
     Colin Mitsuoka, Paralegal Trainee     $200 per hour
     Priscila Chen Hsu, Paralegal Trainee  $150 per hour

The firm was paid a retainer in the amount of $599,711.97

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

Tobias S. Keller, a partner at Keller Benvenutti Kim 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:

     Tobias S. Keller, Esq.
     David A. Taylor, Esq.
     Thomas B. Rupp, Esq.
     Keller Benvenutti Kim LLP
     425 Market Street, 26th Floor
     San Francisco, California 94105
     Telephone: (415) 496-6723
     Facsimile: (650) 636-9251
     Email: tkeller@kbkllp.com
            dtaylor@kbkllp.com
            trupp@kbkllp.com

              About LeFever Mattson

LeFever Mattson, a California corporation, manages a large real
estate portfolio. Timothy LeFever and Kenneth W. Mattson each owns
50% of the equity in the company. Based in Citrus Heights, Calif.,
LeFever Mattson manages a portfolio of more than 200 properties,
comprised of commercial, residential, office, and mixed-use real
estate, as well as vacant land, located throughout Northern
California, primarily in Sonoma, Sacramento, and Solano Counties.
It generates income from the properties through rents and use the
proceeds to fund its operations.

LeFever Mattson and its affiliates filed voluntary Chapter 11
petitions (Bankr. N.D. Calif. Lead Case No. 24-10545) on September
12, 2024. At the time of the filing, LeFever Mattson listed $100
million to $500 million in assets and $10 million to $50 million in
liabilities.

Judge Charles Novack oversees the cases.

Thomas B. Rupp, Esq., at Keller Benvenutti Kim LLP represents the
Debtors as counsel. Kurtzman Carson Consultants, LLC is the
Debtors' claims and noticing agent.


LEXARIA BIOSCIENCE: Closes $5 Million At-The-Market Direct Offering
-------------------------------------------------------------------
Lexaria Bioscience Corp. disclosed in a Form 8-K Report filed with
the U.S. Securities and Exchange Commission that the Company,
entered into a securities purchase agreement with a certain
institutional investor, pursuant to which the Company agreed to
issue and sell to the investor:

     (i) in a registered direct offering, 1,633,987 shares of
common stock, par value $0.001 per share, of the Company at a
purchase price of $3.06 per share, and

    (ii) in a concurrent private placement, common stock purchase
warrants, exercisable for an aggregate of up to 4,551,019 shares of
Common Stock, at an exercise price of $3.06 per share of Common
Stock.

The shares of Common Stock to be issued in the registered direct
offering were priced at-the-market under Nasdaq rules and issued
pursuant to the Company's shelf registration statement on Form S-3
(File 333-262402), initially filed by the Company with the
Securities and Exchange Commission under the Securities Act of
1933, as amended, on January 28, 2022 and declared effective on
February 4, 2022.

The Private Placement Warrants (and the shares of Common Stock
issuable upon the exercise of the Private Placement Warrants) were
not registered under the Securities Act and were offered pursuant
to an exemption from the registration requirements of the
Securities Act provided under Section 4(a)(2) of the Securities Act
and/or Rule 506 of Regulation D promulgated under the Securities
Act. The Private Placement Warrants will be exercisable beginning
on the effective date of stockholder approval of the issuance of
the shares issuable upon exercise of the Private Placement Warrants
and will expire five years from the Stockholder Approval Date.  In
certain circumstances, the Private Placement Warrants may be
exercised on a cashless basis. If we fail for any reason to deliver
shares of Common Stock upon the valid exercise of the Private
Placement Warrants, subject to our receipt of a valid exercise
notice and the aggregate exercise price (if applicable), by the
time period set forth in the Private Placement Warrants, we are
required to pay the applicable holder, in cash, as liquidated
damages as set forth in the Private Placement Warrants. The Private
Placement Warrants also include customary buy-in rights in the
event we fail to deliver shares of Common Stock upon exercise
thereof within the time periods set forth in the Private Placement
Warrants.

Under the terms of the Private Placement Warrants, a holder will
not be entitled to exercise any portion of any such warrant, if,
upon giving effect to such exercise, the aggregate number of shares
of Common Stock beneficially owned by the holder (together with its
affiliates, any other persons acting as a group together with the
holder or any of the holder's affiliates, and any other persons
whose beneficial ownership of Common Stock would or could be
aggregated with the holder's for purposes of Section 13(d) or
Section 16 of the Securities Exchange Act of 1934, as amended)
would exceed 4.99% of the number of shares of common stock
outstanding immediately after giving effect to the exercise, as
such percentage ownership is determined in accordance with the
terms of such Private Placement Warrant, which percentage may be
increased at the holder's election upon 61 days' notice to the
Company subject to the terms of such warrants, provided that such
percentage may in no event exceed 9.99%.

On October 16, 2024, the Company closed the registered direct
offering and the private placement offering, raising gross proceeds
of approximately $5 million before deducting placement agent fees
and other offering expenses payable by the Company. The Company
intends to use the proceeds from the Offering for working capital
and other general corporate purposes.

Pursuant to the terms of the SPA, the Company is required within 30
days of October 14, 2024 to file a registration statement,
registering the resale of the shares of Common Stock issuable upon
the exercise of the Private Placement Warrants. The Company is
required to use commercially reasonable efforts to cause such
registration to become effective within 60 days of the closing date
of the Offering (or within 90 days following the closing of the
Offering in case of "full review" of the registration statement by
the SEC), and to keep the registration statement effective at all
times until no investor owns any Private Placement Warrants or
shares issuable upon exercise thereof.  From October 14, 2024,
until 90 days of the closing date of the Offering, subject to
certain exceptions, the Company may not issue, enter into any
agreement to issue or announce the issuance or proposed issuance of
any shares of Common Stock or common stock equivalents, or file any
registration statement or any amendment or supplement thereto,
other than a prospectus supplement for the Offering and the
registration statement for the registration of the shares of Common
Stock issuable upon the exercise of the Private Placement Warrants.
The Company is required to seek stockholder approval for the
issuance of shares of Common Stock issuable upon exercise of the
Private Placement Warrants within 90 days of the closing date of
the Offering.  If the Company does not obtain such stockholder
approval at the first stockholder meeting for such purpose, the
Company shall call a stockholder meeting every 90 days thereafter
until the earlier of the date it obtains such approval, or the
Private Placement Warrants are no longer outstanding.

In addition, effective on the closing of the Offering the
investor's outstanding warrants to purchase 2,917,032 shares of
Common Stock issued in April 2024 will be cancelled.

In connection with the Offering, on September 4, 2024, the Company
entered into an engagement agreement with H.C. Wainwright & Co.,
LLC. Pursuant to the terms of the Engagement Agreement, the Company
will pay the Placement Agent a cash fee equal to 7% of the gross
proceeds of the Offering. We will also issue to the Placement
Agent, or its designees, warrants to purchase up to 57,190 shares
of Common Stock of the Company equal to 3.5% of the aggregate
number of Shares issued at the closing. The Placement Agent
Warrants will be exercisable commencing on the Stockholder Approval
Date, will expire on October 14, 2029, and have an exercise price
of $3.8250 per share of Common Stock. In addition, the Company will
reimburse the Placement Agent for (i) non-accountable expense
allowance of $70,000, and (ii) $15,950 of closing fees.

                           About Lexaria

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

Lexaria reported a net loss of $6.71 million for the year ended
Aug. 31, 2023, compared to a net loss of $7.38 million for the year
ended Aug. 31, 2022. As of May 31, 2024, Lexaria Bioscience had
$10.02 million in total assets, $271,375 in total liabilities, and
$9.75 million in total stockholders' equity.

                             Going Concern

"The continuation of Lexaria as a going concern depends on raising
additional capital and/or attaining and maintaining profitable
operations. The accompanying financial statements do not include
any adjustment relating to the recovery and classification of
recorded asset amounts or the amount and classification of
liabilities that might be necessary should our Company discontinue
operations. The recurring losses from operations and net capital
deficiency may raise substantial doubt about the Company's ability
to continue as a going concern within one year following the date
that these consolidated financial statements are issued," Lexaria
said in its Quarterly Report for the period ended May 31, 2024.


LIFEBACK LAW: Updates Unsecured Claims Pay Details
--------------------------------------------------
LifeBack Law Firm, P.A., submitted a Third Modified Plan of
Reorganization under Subchapter V dated September 13, 2024.

This 3rd Modified chapter 11 plan of reorganization proposes to pay
creditors of the Debtor with all of the projected disposable income
of the Debtor for a thirty-six month period, or sooner, once all
allowed claims are paid in full.

The Plan has a total of secured class, one unsecured class, one
class for equity interests, and one class for insider claims. As
required by the Bankruptcy Code, this Plan provides for full
payment of Administrative and Priority Claims.

Class 2 consists of Allowed General Unsecured Claims. As of the
date hereof, the Debtor estimates the total pool of allowed general
unsecured claims to be approximately $322,104.68 based on the filed
claims as of the date of this Plan (but excluding the filed claim
of Wesley Scott, which is classified in Class 4). In full
satisfaction of such unsecured claims, each Holder of an allowed
Class 2 claim shall receive payment in full on the Effective Date.
The percentage payment to each Class 2 creditor will be 100% of
such creditor's allowed unsecured claims. Class 2 is impaired.

Class 4 consists of Insider Claims. Insider Claims are those claims
held by Wesley Scott. On the Debtor's schedules, a secured claim
for Mr. Scott was listed in the amount of $293,375.15 and an
unsecured claim was scheduled in the amount of $278,696.17, for a
total claim of $572,071.32. However, Mr. Scott agrees to have an
unsecured claim, and waives any arguments as to a secured claim, in
the compromised amount of $393,000. Any balance of his claim is
subject to discharge. Class 4 payments will only be made once
Classes 2 and 3 allowed claims are paid in full. In other words,
Mr. Scott shall receive zero payment until all allowed creditor and
equity holder claims are paid in full.

The Debtor's projections generate sufficient cash flow to fund the
payments due under the Plan and provide payments to unsecured
creditors in the minimum amount of $30,000 per month, or the actual
profit of the Debtor in the prior month, whichever is higher
(hereafter "Monthly Payment").

Additionally, allowed unsecured claims will receive a pro-rata
distribution of a Lump Sum Payment as of the Effective Date. Such
Lump Sum Payment will be a minimum of $212,000, or more, depending
on the operating checking account balances as of the Effective
Date. The Debtor will retain a cash reserve of $220,000 (less than
one month of operating expenses), so any amounts over and above
$220,000 on the Effective Date will be paid first to Class 2
allowed claims, with any excess funds to Class 3 allowed claims.

The Debtor will pay allowed claims the ERC Payment within seven
business days upon receipt.

A full-text copy of the Third Modified Plan dated September 13,
2024 is available at https://urlcurt.com/u?l=tP7RiE from
PacerMonitor.com at no charge.

The Debtor's Counsel:

         John D. Lamey III, Esq.
         LAMEY LAW FIRM, P.A.
         980 Inwood Ave N
         Oakdale, MN 55128-7094
         Tel: 651-209-3550
         E-mail: jlamey@lameylaw.com

                  About LifeBack Law Firm, P.A.

LifeBack Law Firm, P.A., practices within Minnesota providing legal
counsel for Chapter 7 & 13 bankruptcy.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Minn. Case No. 24-60191) on April 28,
2024.

In the petition signed by Wesley W. Scott, president, the Debtor
disclosed $1,181,944 in assets and $1,789,537 in liabilities.

Judge Michael E. Ridgway oversees the case.

John D. Lamey III, Esq., at LAMEY LAW FIRM, P.A., is the Debtor's
legal counsel.


LUMIO HOLDINGS: Committee Hires Porzio Bromberg as Counsel
----------------------------------------------------------
The official committee of unsecured creditors of Lumio Holdings,
Inc. seeks approval from the U.S. Bankruptcy Court for the District
of Delaware to employ Porzio, Bromberg & Newman, P.C. as counsel.

The firm will provide these services:

     a. advise the Committee with respect to the Committee's power
and duties under Bankruptcy Code section 1103;

     b. assist the Committee in its investigation of the acts,
conduct, assets, liabilities, and financial condition of the
Debtors;

     c. assist the Committee in connection with the Debtors'
proposed sale of their assets (if any);

     d. assist the Committee in connection with any proposed
chapter 11 plan or other disposition of these cases;

     e. assist the Committee in analyzing the claims of the
Debtors' creditors and the Debtors' capital structure and in
negotiating with holders of claims, including analysis of possible
objections to the priority, amount, subordination, or avoidance of
claims and/or transfers of property in
consideration of such claims;

     f. advise and represent the Committee in connection with
matters generally arising in these cases;

     g. review and analyze all applications, motions, orders,
statements of operations and schedules filed with the Court by the
Debtors or third parties, advising the Committee as to their
propriety, and, after consultation with the Committee, taking
appropriate action;

     h. prepare necessary applications, motions, answers, orders,
reports and other legal papers on behalf of the Committee; and

     i. represent the Committee at hearings held before the Court
and communicate with the Committee regarding the issues raised, as
well as the decisions of the Court.

The firm will be paid at these rates:

     Warren J. Martin, Jr., Principal      $1,200 per hour
     John S. Mairo, Principal              $920 per hour
     Brett S. Moore, Principal             $835 per hour
     Robert M. Schechter, Principal        $835 per hour
     Kelly D. Curtin, Principal            $770 per hour
     Cheryl A. Santaniello, Principal      $770 per hour
     Rachel A. Parisi, Principal           $770 per hour
     Christopher P. Mazza, Counsel         $655 per hour
     Paris Gyparakis, Associate            $580 per hour
     Dean M. Oswald, Associate             $460 per hour
     Michael F. Medved, Associate          $460 per hour
     Jenny Zhou Law, Clerk                 $400 per hour
     Maria P. Dermatis, Paralegal          $370 per hour
     Jessica M. O'Connor, Paralegal        $330 per hour
     Peri N. Balala, Paralegal             $315 per hour

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

In order to comply with the United States Trustees' Appendix B –
Guidelines for Reviewing Applications for Compensation and
Reimbursement of Expenses Filed under 11 U.S.C. Sec. 330 by
Attorneys in Larger Chapter 11 Cases (the "U.S. Trustee
Guidelines"), as required in applications for employment filed
under section 327 or 1103 of the Bankruptcy Code, which became
effective on November 1, 2013, I make the following disclosures:

   a. Porzio did not agree to a variation of its standard or
customary billing arrangements for this engagement;

   b. None of the professionals included in this engagement have
varied their rate based upon the geographic location of these
Chapter 11 Cases;

   c. The Committee retained Porzio on September 12, 2024. The
billing rates for the period prior to this application are the same
as indicated in this application; and

   d. Porzio, in conjunction with the Committee, is developing a
prospective budget and staffing plan in a reasonable effort to
comply with the Office of the United States Trustee Guidelines and
any additional disclosures.

Cheryl A. Santaniello, a partner at Porzio, Bromberg & Newman, P.C,
disclosed in a court filing that the firm is a "disinterested
person" as the term is defined in Section 101(14) of the Bankruptcy
Code.

The firm can be reached through:

     Cheryl A. Santaniello, Esq.
     Porzio, Bromberg & Newman, P.C.
     300 Delaware Avenue, Suite 1220
     Wilmington, Delaware 19801
     Telephone: (302) 526-1235
     Facsimile: (302) 416-6064
     Email: casantaniello@pbnlaw.com

              About Lumio Holdings, Inc.

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: Committee Hires Province LLC as Financial Advisor
-----------------------------------------------------------------
The official committee of unsecured creditors of Lumio Holdings,
Inc seeks approval from the U.S. Bankruptcy Court for the District
of Delaware to employ Province, LLC as financial advisor

The firm will provide these services:

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

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

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

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

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

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

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

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

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

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

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

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

The firm will be paid at these rates:

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

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:

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

              About Lumio Holdings, Inc.

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: Hires Schwartz Law PLLC as Attorney
---------------------------------------------------
LV Opportunity Zone LLC, Series 9 seeks approval from the U.S.
Bankruptcy Court for the District of Nevada to employ Schwartz Law,
PLLC as attorney.

The firm's services include:

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

     b. attending meetings and negotiate with representatives of
creditors and other parties in interest and advise and consult on
the conduct of the Chapter 11 case, including the legal and
administrative requirements of operating in Chapter 11;

     c. taking all necessary action to protect and preserve the
Debtor's bankruptcy estate, including the prosecution of actions on
the Debtor's behalf, the defense of any actions
commenced against the estates, negotiations concerning all
litigation in which the Debtor may be involved, and filing
objections to claims filed against the estates;

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

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

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

     g. appearing before this Court, any appellate courts, and the
U.S. Trustee, and protect the interests of the estates before such
courts and the U.S. Trustee; and

     h. performing all other necessary legal services and providing
all other necessary legal advice to the Debtor in connection with
this Chapter 11 case.

The firm will be paid at these rates:

     Attorneys               $405 to $1,000 per hour
     Paraprofessionals       $285 to $305 per hour

The firm will be paid a retainer in the amount of $ $33,262.

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

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

The firm can be reached at:

      Samuel A. Schwartz, Esq.
      Gabrielle A. Hamm, Esq.
      Schwartz Law, PLLC
      601 East Bridger Avenue
      Las Vegas, NV 89101

              About LV Opportunity Zone LLC Series 9

LV Opportunity Zone LLC Series 9 is primarily engaged in renting
and leasing real estate properties. The Debtor is the fee simple
owner of two properties located in Los Angeles having a total
appraised value of $3.6 million.

LV Opportunity Zone LLC Series 9 sought relief under Chapter 11 of
the U.S. Bankruptcy Code (Bankr. D. Nev. Case No. 24-14002) on
August 6, 2024. In the petition filed by Christopher Craig, member,
the Debtor disclosed total assets of $3,600,000 and total
liabilities of $3,900,000.

Judge Natalie M. Cox oversees the case.

Andrew J. Van Ness, Esq., at Hunter Parker LLC represents the
Debtor as counsel.


MARIANAS PROPERTIES: Bank of Guan Wants to Sell Pacific Star Resort
-------------------------------------------------------------------
Joe Taitano II of Pacific Daily News reports that Marianas
Properties, the owner and operator of Pacific Star Resort & Spa,
has filed for Chapter 11 bankruptcy in the District Court of Guam
after defaulting on a $32 million loan, according to court records.
The Bank of Guam, which issued the loan, is now seeking to
foreclose on the Tumon hotel property and proceed with its sale.

As of September 24, 2024, Marianas Properties and its affiliated
companies had an outstanding loan balance of $28.6 million, with
$1.29 million in accumulated interest, according to Evaristo. The
loan, issued in March 2016, is now in default.

On Friday, October 18, 2024, a foreclosure notice was posted on the
hotel's front sign, and access to the parking lot was blocked with
a traffic barrier. The hotel's listed phone number was not in
service.

Pacific Star Resort & Spa has not been in regular operation since
the onset of the COVID-19 pandemic in 2020, according to a
declaration by Pothen. During the pandemic, the hotel briefly
functioned as a government-contracted quarantine facility.

In 2019, the hotel had its best year yet, with revenues exceeding
$17 million and a 77% occupancy rate across its 436 guest rooms,
according to Pothen. Prior to the pandemic, the hotel employed 160
full-time and 80 part-time workers, but that workforce has since
been reduced to just 17 employees for facility maintenance.

Plans to reopen in 2023 were delayed due to "substantial damage"
caused by Typhoon Mawar, Pothen informed the court. As of September
11, 2024, the hotel was awaiting insurance payouts to fund repairs
and resume operations.

According to the hotel's president, Pacific Star's insurer
initially estimated $13 million in damages. However, a more recent
independent assessment commissioned by the hotel has raised the
full claim to over $25 million, the maximum coverage under the
typhoon insurance policy.

As of Sept. 11, Pacific Star had only received an initial $1
million payment from its insurer and was holding a $2 million
check, Pothen stated. Last week, the hotel agreed to turn over that
$2 million check to the Bank of Guam, according to court records.

Bank of Guam's representative, Evaristo, noted that Pacific Star
and its affiliates defaulted on their loan in April. The loan was
also issued to affiliate companies Marianas Gas Corporation and
Guam Industrial Services, which operate as Island Equipment and
Guam Shipyard.

The companies are required to make a monthly payment of $286,431.27
on the first of each month, with daily interest accruing at a rate
of $8,348.53, according to Evaristo's declaration.

Pothen acknowledged that the companies were "a few days late" on
their April payment and had offered to settle it by the end of that
month. Additionally, the Department of Revenue and Taxation has
placed a lien on Pacific Star's assets for over $3 million in
unpaid taxes, Pothen stated.

                         Value Dispute

The hotel has reported $42.9 million in liabilities to the
bankruptcy court, while listing only $3.9 million in assets.

These assets do not account for the current value of the Pacific
Star property, which is still awaiting appraisal, according to
company filings.

In 2020, the property was appraised at $43 million, Pothen noted.

                 About Marianas Properties, LLC

Marianas Properties, LLC in Tumon, GU, sought relief under Chapter
11 of the Bankruptcy Code filed its voluntary petition for Chapter
11 protection (Bankr. D. Guam Case No. 24-00013) on Sept. 12, 2024,
listing as much as $10 million to $50 million in both assets and
liabilities. Ajay Pothen as president, signed the petition.

Judge Frances M Tydingco-Gatewood oversees the case.

DENTONS BINGHAM GREENEBAUM LLP serves as the Debtor's legal
counsel. LAW OFFICES OF MINAKSHI V. HEMLANI, P.C. is the local
counsel.  GIBBINS ADVISORS, LLC is the financial advisor.


MARIN SOFTWARE: Expects to Expend up to $0.8M for Severance Pay
---------------------------------------------------------------
Marin Software Incorporated reported in a Form 8-K filed with the
Securities and Exchange Commission that on Oct. 14, 2024, the
Company commenced implementing an organizational restructuring and
reduction in force plan to reduce the Company's operating costs,
which is expected to result in the reduction of the Company's
global employees by approximately 27 employees, representing
approximately 26% of the Company's global employees as of Sept. 30,
2024.  In addition, the Company expects to release approximately
seven independent contractors.  The Company expects to
substantially complete the 2024 Restructuring Plan by the end of
the quarter ending Dec. 31, 2024.

The Company estimates that it will incur between approximately $0.6
million and $0.8 million of cash expenditures in connection with
the 2024 Restructuring Plan, substantially all of which relates to
severance costs.  The Company expects to recognize the majority of
the pre-tax restructuring charges by the end of the quarter ending
Dec. 31, 2024.

The Company estimates that the 2024 Restructuring Plan will result
in pre-tax annualized cost savings of approximately $3.5 million to
$3.7 million, all of which is related to the reduction in force
pursuant to the 2024 Restructuring Plan.  The Company expects to
begin realizing the savings from the 2024 Restructuring Plan in the
quarter ending Dec. 31, 2024.

                      About Marin Software

Marin Software Incorporated is a provider of digital marketing
solutions for search, social, and eCommerce advertising channels,
offered as a unified SaaS, advertising management platform for
performance-driven advertisers and agencies.  The Company's
platform is an analytics, workflow and optimization solution for
marketing professionals, enabling them to maximize the performance
of their digital advertising spend.  The Company markets and sells
its solutions to advertisers directly and through leading
advertising agencies, and its customers collectively manage
billions of dollars in advertising spend on its platform globally
across a wide range of industries.

San Jose, California-based Grant Thornton LLP, the Company's
auditor since 2018, issued a "going concern" qualification in its
report dated Feb. 23, 2024, citing that the Company incurred a net
loss of $22 million during the year ended Dec. 31, 2023, and as of
that date, the Company had an accumulated deficit of approximately
$344 million and negative operating cash flows.  These conditions,
along with other matters, raise substantial doubt about the
Company's ability to continue as a going concern.


MARKETING ANALYSTS: Gets Interim OK to Use Cash Collateral
----------------------------------------------------------
The U.S. Bankruptcy Court for the District of South Carolina
granted Marketing Analysts, LLC authorization to use its secured
creditors' cash collateral.

The company requires these funds to pay its operating expenses as
set forth in its budget, with a 10% variance. The company's budget
shows total expenses of $70,487.26.

Secured creditors LEAF Capital Funding, LLC and ROI Rocket.com, LLC
hold liens on Marketing Analyst's personal property and cash
collateral. To protect their interests, LEAF and ROI were granted
replacement liens on post-petition cash collateral to cover any
depreciation of their collateral during the bankruptcy process.


Marketing Analysts is required to remit $1,000 to its attorney who
will transfer the funds to the Subchapter V trustee to be held in
trust for future compensation. Additionally, all payments to estate
professionals, such as attorneys and accountants, must be placed in
escrow and paid only after court approval.

The final hearing is set for Nov. 13.

                     About Marketing Analysts

Marketing Analysts, LLC is a marketing agency in South Carolina.

Marketing Analysts sought relief under Subchapter V of Chapter 11
of the U.S. Bankruptcy Code (Bankr. D.S.C. Case No. 24-03671) on
October 9, 2024, with total assets of $332,938 and total
liabilities of $1,441,611. Robert Clark, manager and member, signed
the petition.

Judge Elisabetta Gm Gasparini oversees the case.

The Debtor is represented by Michael Conrady, Esq., at Campbell Law
Firm, PA.


MAVENIR SYSTEMS: $585MM Bank Debt Trades at 31% Discount
--------------------------------------------------------
Participations in a syndicated loan under which Mavenir Systems Inc
is a borrower were trading in the secondary market around 69.4
cents-on-the-dollar during the week ended Friday, Oct. 25, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $585 million Term loan facility is scheduled to mature on
August 18, 2028. About $567.5 million of the loan has been drawn
and outstanding.

Mavenir Systems, Inc. provides software-based networking solutions.
The Company offers internet protocol based voice, videos,
communication, and messaging services, as well as multimedia
subsystem, evolved packet core, and session border controller.


METROPOLITAN COLLEGE: Fitch Lowers Issuer Default Rating to 'C'
---------------------------------------------------------------
Fitch Ratings has downgraded to 'C' from 'CC' the Metropolitan
College of New York's (MCNY) Issuer Default Rating (IDR) and $67.4
million series 2014 revenue bond rating, issued by Build NYC
Resource Corporation on behalf of MCNY.

   Entity/Debt                      Rating           Prior
   -----------                      ------           -----
Metropolitan College
of New York (NY)            LT IDR   C    Downgrade    CC

   Metropolitan College
   of New York (NY)
   /General Revenues/1 LT   LT       C    Downgrade    CC

SECURITY

The bonds are secured by a lien on unrestricted revenues, a
mortgage on condominium units at 40 Rector Street in Manhattan, and
a cash-funded debt service reserve fund. A second mortgage on
MCNY's Bronx property for $3 million will be added as security for
bondholders as part of the Oct. 17, 2024 forbearance agreement.

KEY RATING DRIVERS

Fitch has downgraded MCNY's IDR and bond rating to 'C', indicating
that in Fitch's opinion default appears imminent or inevitable.

On Oct. 17, 2024, MCNY executed a forbearance agreement with
bondholders representing more than a majority in aggregate
principal amount of outstanding series 2014 bonds. The forbearance
agreement will allow it to defer the $1.665 million principal
payment due on Nov. 1, 2024 as well as provide relief on various
other non-payment related defaults. By the end of the forbearance
period on Oct. 17, 2025, MCNY and the bond trustee will determine a
schedule for the repayment of the overdue Nov. 1, 2024 principal
payment.

During the forbearance period, MCNY will attempt to sell all or
part of its Manhattan properties, as it continues to operate as a
going concern. Interest payments due annually on every Nov. 1 and
May 1 will continue to be paid as originally scheduled.

Fitch views a forbearance agreement that includes deferral of
principal or interest in lieu of default to be a distressed debt
exchange (DDE). Since projected monthly cash balances through the
end of the forbearance period would at times be nearly depleted if
the originally contracted Nov. 1, 2024 principal payment is paid,
Fitch considers this forbearance agreement to be a DDE.

Following the missed payment on Nov. 1, Fitch expected to further
downgrade the rating to 'RD', indicating that MCNY:

- Has experienced an uncured payment default or DDE on a bond, loan
or other material financial obligation;

- Has not entered into bankruptcy filings, administration,
receivership, liquidation, or other formal winding-up procedure;

- Has not otherwise ceased operating.

Asymmetric Additional Risk Considerations

Asymmetric additional risk considerations include MCNY's enrollment
volatility with small total student body, and limited liquid
financial resources.

RATING SENSITIVITIES

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

- Payment default on the original terms of the series 2014 bonds
would warrant a bond downgrade to 'D' default, or 'RD' restricted
default;

- Declaration of bankruptcy, merger, sale, or closure.

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

- Demonstrated ability and intent to make timely payments on all
debt service obligations the series 2014 bonds;

- Meaningful progress towards execution of a realistic financial
and operational restructuring plan that does not involve deferral
of principal or interest payments of the series 2014 bonds, or
demonstration that such deferral of principal or interest, if any,
is not in lieu of a default;

- The sale of condominium units owned at 40 Rector Street or
refinancing MCNY-Bronx's mortgage, providing for significant cash
resources to cushion bond payments against any operational stress.

CREDIT PROFILE

Founded in 1964, MCNY is a private, not-for-profit institution
offering certificate programs and associate and bachelor's degrees,
as well as master's degrees in education, business, public affairs
and administration. The college is currently refining and expanding
their program offerings and delivery modes.

Students are largely adult, non-traditional students, and all are
commuters. Given this student population, courses are structured to
be accessible to working adults (day, evening, weekend) and include
distance-learning components. The college operates three full
semesters each academic year, using a cohort model; however, the
majority of students enter in the fall semester. Total headcount
enrollment, which had always been small, fell dramatically during
the pandemic, from roughly 1,000 students to the low-mid 600s
during the pandemic. Spring 2024 headcount was roughly 600
students.

MCNY operates in two locations. Its primary operations are in lower
Manhattan at 40 Rector St., which is south of the World Trade
Center and near major transportation hubs. MCNY owns floors 6, 7,
and 8 and some ground floor entry space as condominium units of
this building. The purchase of these condominium units was financed
by the series 2014 bonds. These condominium units are currently
being marketed for sale. MCNY also operates in the Bronx in a
condominium unit owned by MCNY's subsidiary, MCNY-Bronx. This
condominium was financed by a mortgage loan and federal New Markets
Tax Credit financing, and payments are guaranteed by MCNY.

MCNY's is accredited by the Middle States Commission on Higher
Education (MSCHE). MSCHE last affirmed MCNY's accreditation in 2019
and the next self-study evaluation is scheduled for 2027-2028.
MSCHE has acknowledged receipt of a supplemental information report
on financial health that was due by Sept. 1, 2024.

ESG Considerations

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


MH SUB I: S&P Alters Outlook to Stable, Affirms 'B' ICR
-------------------------------------------------------
S&P Global Ratings revised its outlook to stable from negative and
affirmed its 'B' issuer credit rating on U.S.-based MH Sub I LLC
(doing business as WebMD and Internet Brands).

S&P said, "At the same time, our 'B' issue-level rating on the
revolving credit facility and first-lien term loan and our 'CCC+'
issue-level ratings on the second-lien term loan are unchanged. The
recovery ratings remain '3' and '6', respectively.

"Our stable rating outlook on MH Sub I reflects our expectation
that its S&P Global Ratings-adjusted leverage will decline to 6.5x
and free operating cash flow (FOCF) to debt will increase toward 5%
in 2025 as it benefits from improving revenue growth and the
integration of the acquisitions it made in 2024."

During 2024, MH Sub I has completed the purchase of a patient
education nonprofit called Healthwise, a legal direct to consumer
business, and expects to complete the purchase of FindLaw from
Thomson Reuters by the end of fiscal 2024.

Consequently, leverage will remain at 7.4x for 2024, declining to
6.5x in 2025 from 7.5x in 2023, driven by organic and acquisition
revenue growth of 3% in 2024.

Acquisitions will contribute to growth in 2025 that will reduce
leverage and improve FOCF to debt.  MH SUB I has maintained a large
amount of cash on its balance sheet to pursue acquisitions that can
supplement growth and contribute to reducing leverage as S&P Global
Ratings does not net cash as part of its debt calculation. The
company made multiple acquisitions in 2024. As acquisition activity
has resumed, we expect revenue from these acquisitions in
conjunction with organic growth in 2025 to accelerate total revenue
and EBITDA growth to between 12% and 15%. S&P forecasts that S&P
Global Ratings-adjusted leverage will decline to 6.5x in 2025 from
7.4x in 2024 and that FOCF to debt will increase to 5% from 2.5%.
MH Sub has a solid track record of integrating acquisitions into
its broader portfolio, particularly in its health and legal
verticals, and it expects the integration of these acquisitions to
go smoothly.

S&P said, "In addition, we expect the company to continue to use
its healthy cash balance and future cash flow generation primarily
toward acquisitions that will help contribute to revenue, cash
flow, and EBITDA growth and improve credit metrics. However, if the
company instead uses its cash balances toward shareholder returns
or materially leveraging acquisitions that weaken credit metrics,
it could change our view on its leverage tolerance and our view on
the rating.

"Our stable outlook on MH Sub I reflects our expectation that its
S&P Global Ratings-adjusted leverage will decline to 6.5x and FOCF
to debt will increase toward 5% in 2025 as it benefits from
improving revenue growth and the integration of the acquisitions it
made in 2024.

"We could lower our ratings on MH SUB over the next 12 months if we
expected adjusted leverage to remain above 7x and FOCF to debt to
remain well below 5% on a sustained basis."

This could occur due to:

-- Weaker-than-expected advertising demand that results in flat to
negative revenue growth.

-- Poor cost management such that EBITDA margin does not
materially improve over the next 12 months.

Pursuit of a more aggressive financial policy, which could include
large debt-funded acquisitions or shareholder distributions
Although unlikely over the next 12 months, we could raise the
rating on MH SUB if:

-- Its operating performance significantly overperformed S&P's
expectations such that S&P Global Ratings-adjusted leverage
declined below 5.5x and FOCF to debt increased above 8% on a
sustained basis.

-- It adopted a less aggressive financial policy with respect to
shareholder returns and acquisitions.



MICHAELS COS: $1.95BB Bank Debt Trades at 22% Discount
------------------------------------------------------
Participations in a syndicated loan under which Michaels Cos
Inc/The is a borrower were trading in the secondary market around
77.9 cents-on-the-dollar during the week ended Friday, Oct. 25,
2024, according to Bloomberg's Evaluated Pricing service data.

The $1.95 billion Term loan facility is scheduled to mature on
April 17, 2028. The amount is fully drawn and outstanding.

The Michaels Companies, Inc. doing business as Michaels operates as
a chain of arts and crafts stores. The Company provides arts,
crafts, floral and wall decor, framing, and merchandise for makers
and do-it-yourself home decorators. Michaels Companies serves
customers in North America.


MILLENNIA CARDIOVASCULAR: J.M. Cook Named Subchapter V Trustee
--------------------------------------------------------------
Brian Behr, the U.S. Bankruptcy Administrator for the Eastern
District of North Carolina, appointed J.M. Cook as Subchapter V
trustee for Millennia Cardiovascular, PA.

Mr. Cook is the president and sole stockholder of J.M. Cook, P.A.,
doing business as J.M. Cook, Attorney at Law.

Mr. Cook declared that he and his firm are not creditors, equity
security holders and insiders of Millennia Cardiovascular and they
do not have any connection with Millennia Cardiovascular or any of
its creditors.

                  About Millennia Cardiovascular

Millennia Cardiovascular, PA sought relief under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. E.D.N.C. Case No. 24-03494) on Oct. 4,
2024, with as much as $1 million in both assets and liabilities.

Jason L. Hendren, Esq., at Hendren, Redwine & Malone PLLC serves as
the Debtor's counsel.


MINIM INC: Appeals Nasdaq's Delisting Decision
----------------------------------------------
Minim Inc. disclosed in a Form 8-K filed with the Securities and
Exchange Commission that on Oct. 25, 2024, the Company filed with
the Securities and Exchange Commission an appeal to review,
pursuant to 15 U.S.C.S. Section 78s(d), the Oct. 24, 2024 decision
of The Nasdaq Stock Market to delist the Company's securities and
to deny the Company the right to a hearing on such delisting, by
incorrectly deeming the Company's appeal abandoned, and then
denying the Company the right to appeal Nasdaq's decision deeming
the Company's right to a hearing as abandoned requests.  In
conjunction with the submission of this appeal, the Company also
submitted to the SEC a motion for an emergency stay of the
delisting, pursuant to the SEC's Rule of Practice 401.

As previously stated on Minim's Current Reports on Form 8-K, dated
Aug. 26, 2024, Sept. 9, 2024, and Oct. 7, 2024, the Company filed
for, and on Aug. 20, 2024, was granted a temporary restraining
order ("TRO") by the Supreme Court of the State of New York, Kings
County.  The application for the TRO was filed by the Company in
order to prohibit Nasdaq from delisting the Company's common stock
from Nasdaq.  The TRO was effective until Sept. 5, 2024.  On Aug.
20, 2024, following the State Court's grant of the TRO, Nasdaq
removed the case to federal court.  On Sept. 4, 2024, the U.S.
District Court for the Eastern District of New York remanded the
case to the State Court.  On Sept. 5, 2024, the parties entered
into a stipulation which was ordered by the State Court on Sept. 6,
2024, to extend the TRO until Sept. 30, 2024, at which point oral
arguments were to be heard by the State Court.

That TRO continued until, on Oct. 18, 2024, the Court denied the
request by the Company for a preliminary injunction enjoining the
Nasdaq from taking further action to delist the Company.  The
Company subsequently, on Oct. 22, 2024 discontinued its case
against the Nasdaq, without prejudice.  On Oct. 23, 2024, the
Nasdaq issued a press release announcing that it will delist the
Company's common stock and file a Form 25 with the Securities and
Exchange Commission.  On Oct. 24, 2024, the Nasdaq filed a Form 25
with the SEC, announcing its determination to remove from listing
the securities of the Company, effective at the opening of the
trading session on Nov. 4, 2024, stating, inter alia, that Nasdaq
filed the Form 25 pursuant to Nasdaq Rule 5830 because all
available review and appeal procedures and periods available to the
Company under Nasdaq Rules have expired.

The Company vigorously disputes the certifications included by
Nasdaq in its Form 25 regarding Minim's delisting, as the Company
believes it was not allowed any review and appeal procedures
available under the Nasdaq Rules.

                          About Minim Inc.

Minim was founded in 1977 as a networking company and now delivers
intelligent software to protect and improve the WiFi connections.
Headquartered in Manchester, New Hampshire, Minim held the
exclusive global license to design, manufacture, and sell consumer
networking products under the Motorola brand until 2023. The
Company's cable and WiFi products, with an intelligent operating
system and bundled mobile app, were sold in leading retailers and
e-commerce channels in the United States.  Its AI-driven cloud
software platform and applications make network management and
security simple for home and business users, as well as the service
providers that assist them -- leading to higher customer
satisfaction and decreased support burden.

"At June 30, 2024, we believe our current cash and cash equivalents
may not be sufficient to fund working capital requirements, capital
expenditures and operations during the next twelve months.  Our
ability to continue as a going concern will depend on our ability
to obtain additional equity or debt financing, attain further
operating efficiencies, reduce or contain expenditures and increase
revenues.  Based on these factors, management determined that there
is substantial doubt regarding our ability to continue as a going
concern. The Company will continue to monitor its costs in relation
to its sales and adjust accordingly," the Company said in its
Quarterly Report for the period ended June 30, 2024.


MOZART CAFE: Hires Wisdom Professional Services as Accountant
-------------------------------------------------------------
Mozart Cafe Inc dba Illy Caffe seeks approval from the U.S.
Bankruptcy Court for the Eastern District of New York to employ
Wisdom Professional Services, Inc. as accountant.

The firm will provide these services:

     a. gather and verify all pertinent information required to
compile and prepare monthly operating reports; and

     b. prepare monthly operating reports for the Debtor in
Bankruptcy Case.

The firm will be paid at $150 per report

The firm received an initial retainer in the amount of $2,000.

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

Michael Shtarkman, a Certified Public Accountant at Wisdom
Professional, Services, 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:

     Michael Shtarkman, CPA
     Wisdom Professional, Services, Inc.
     626 Sheepshead Bay Road Suite 640
     Brooklyn, New York 11224
     626 Sheepshead Bay Road Suite 640
     Brooklyn, NY 11224
     Tel: (718) 554-6672
     Email: mshtarkmancpa@gmail.com

              About Mozart Cafe Inc.

Mozart Cafe Inc., doing business as Illy Caffe, is a cozy coffee
shop in Brooklyn, NY that offers a variety of hot and cold
beverages, pastries, and light snacks.

Mozart Cafe Inc. sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D.N.Y. Case No. 24-43000) on July 19,
2024. In the petition filed by Ilgar Ashurov, as president, the
Debtor reports total assets of $502,181 and total liabilities of
$1,206,500.

The Honorable Bankruptcy Judge Elizabeth S. Stong oversees the
case.

The Debtor is represented by:

     Alla Kachan, Esq.
     Law Offices of Alla Kachan, P.C.
     2799 Coney Island Avenue Suite 202
     Brooklyn, NY 11235
     Tel: (718) 513-3145
     Fax: (347) 342-3156
     Email: alla@kachanlaw.com


MTJ OF BELLPORT: Gerard Luckman Named Subchapter V Trustee
----------------------------------------------------------
The U.S. Trustee for Region 2 appointed Gerard Luckman, Esq., at
Forchelli Deegan Terrana, LLP as Subchapter V trustee for MTJ of
Bellport, LLC.

Mr. Luckman will be paid an hourly fee of $695 for his services as
Subchapter V trustee and will be reimbursed for work-related
expenses incurred.

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

The Subchapter V trustee can be reached at:

     Gerard R. Luckman, Esq.
     Forchelli Deegan Terrana, LLP
     333 Earle Ovington Blvd., Suite 1010
     Uniondale, NY 11553
     Tel: (516) 812-6291
     Email: gluckman@ForchelliLaw.com

                       About MTJ of Bellport

MTJ of Bellport, LLC filed a petition under Chapter 11, Subchapter
V of the Bankruptcy Code (Bankr. E.D. N.Y. Case No. 24-73826) on
October 4, 2024, with $100,001 to $500,000 in assets and
liabilities.

Judge Robert E. Grossman presides over the case.


MULLEN AUTOMOTIVE: Issues 340,000 Settlement Shares to Noteholder
-----------------------------------------------------------------
Mullen Automotive Inc. reported in a Form 8-K filed with the
Securities and Exchange Commission that on Oct. 23, 2024, the
Company issued 340,000 shares of common stock, par value $.001 per
share, in accordance with a settlement agreement dated Oct. 21,
2024 whereby the Company agreed to issue to a note holder $3.0
million of shares of its Common Stock in exchange for the
satisfaction and cancellation of all obligations related to
approximately $4.5 million of secured promissory notes.  Pursuant
to the terms of the Settlement Agreement, the number of shares of
Common Stock issued to the Holder for the Settlement Amount was and
will be based on the closing price of the Common Stock on the day
immediately preceding such issuance, subject to an ownership
limitation of 9.99%.  The Company is also obligated to issue shares
of Common Stock so that the Holder achieves the Settlement Amount
but may satisfy any remaining balance of the Settlement Amount by
cash payment.  The Shares were issued, and additional shares of
Common Stock issued pursuant to the Settlement Agreement will be
issued, in reliance on the exemption from the registration
requirements of Section 3(a)(9) of the Securities Act of 1933, as
amended, which applies to transactions in which a security is
exchanged by an issuer with its existing security holders
exclusively where no commission or other remuneration is paid or
given directly or indirectly for soliciting such exchange.

                             About Mullen

Mullen Automotive Inc. (f/k/a Net Element Inc.) is a Southern
California-based automotive company building the next generation of
commercial electric vehicles ("EVs") with two United States-based
vehicle plants located in Tunica, Mississippi, (120,000 square
feet) and Mishawaka, Indiana (650,000 square feet).  In August
2023, Mullen began commercial vehicle production in Tunica.  In
September 2023, Mullen received IRS approval for federal EV tax
credits on its commercial vehicles with a Qualified Manufacturer
designation that offers eligible customers up to $7,500 per
vehicle.  As of January 2024, both the Mullen ONE, a Class 1 EV
cargo van, and Mullen THREE, a Class 3 EV cab chassis truck, are
California Air Resource Board (CARB) and EPA certified and
available for sale in the U.S.  Recently CARB issued HVIP approval
on the Mullen THREE, Class 3 EV truck, providing up to $45,000 cash
voucher at time of vehicle purchase.  The Company has also recently
expanded its commercial dealer network with the addition of
Pritchard EV and National Auto Fleet Group, providing sales and
service coverage in key Midwest and West Coast markets.  The
Company also recently announced Foreign Trade Zone ("FTZ") status
approval for its Tunica, Mississippi, commercial vehicle
manufacturing center.  FTZ approval provides a number of benefits,
including deferment of duties owed and elimination of duties on
exported vehicles.

Larkspur, California-based RBSM LLP, the Company's auditor since
2023, issued a "going concern" qualification in its report dated
Jan. 16, 2024, citing that the Company has an accumulated deficit,
recurring losses, and expects continuing future losses.  These
conditions raise substantial doubt about the Company's ability to
continue as a going concern.


MYSTICAL STARS: Archer & Greiner Represents Creditors
-----------------------------------------------------
The law firm of Archer & Greiner, P.C. filed a verified statement
pursuant to Rule 2019 of the Federal Rules of Bankruptcy Procedure
to disclose that in the Chapter 11 case of Mystical Stars, LLC,
f/k/a Arya International, Inc., the firm represents the following
creditors and/or parties in interest:

1. REM Capital LLC
   8803 Monarchy Row
   San Antonio, TX 78255

2. Mahesh Wani & Purvi Jasani
   95 Harding Ave.
   Edison, NJ 08820

REM Capital LLC is a general unsecured creditor of the Debtor with
a claim amount of $235,000.00 (as filed in Proof of Claim No. 21),
that arises from monies loaned/invested with Debtor and/or
guarantied by Debtor through one or more affiliates.

Mahesh Wani & Purvi Jasani is a general unsecured creditor of the
Debtor with a claim amount of $200,554.07 (as filed in Proof of
Claim No. 25), that arises from monies loaned/invested with Debtor
and/or guarantied by Debtor through one or more affiliates.

Archer & Greiner, P.C. does not own any claims or disclosable
economic interests against the Debtor.

Archer & Greiner, P.C. was retained to represent the creditors or
parties in interest after being contacted directly by clients and
except as otherwise stated herein represents each of the creditors
or parties in interest.

The law firm can be reached at:

     Douglas G. Leney, Esq.
     ARCHER & GREINER, P.C.
     1025 Laurel Oak Road
     Voorhees, NJ 08043
     Tel: (215) 963-3300  
     Fax: (215) 963-9999
     Email: dleney@archerlaw.com

      About Mystical Stars

Mystical Stars, LLC, f/k/a Arya International, Inc filed its
voluntary petition for relief under Chapter 11 of the Bankruptcy
Code (Bankr. D.N.J. Case No. 24-18290) on August 21, 2024, listing
$1,000,001 to $10 million in assets and $10,000,001 to $50 million
in liabilities. Anthony Sodono, III, Esq, at Mcmanimon, Scotland &
Baumann, LLC represents the Debtor as counsel.


NANO MAGIC: Vindicated as SEC Vacates 2020 Trading Suspension Order
-------------------------------------------------------------------
Nano Magic Inc. announced that the Securities and Exchange
Commission finally granted Nano Magic's Petition filed more than
four years earlier.

The SEC Order granted Nano Magic's Petition to vacate the 10-day
trading suspension order, nunc pro tunc to April 30, 2020. Reacting
to the SEC decision, Tom Berman, President and CEO, stated that "we
have maintained since day one that SEC was wrong to suspend trading
in our stock. This unprecedented decision vindicates us. Still, I
am outraged that this expensive and long-drawn-out legal battle was
needed to establish once and for all that the trading suspension
was wrong from the get-go. We are grateful for the dedication and
creativity of Jacob Frenkel and his team at Dickinson Wright to
stand with us and vigorously argue for Nano Magic at every turn."

Jacob Frenkel, Securities Enforcement Practice Chair at Dickinson
Wright PLLC and lead counsel for Nano Magic throughout the trading
suspension litigation against the SEC stated that "the SEC's
extraordinary decision — for what appears to be for the first
time in the agency's history not just setting aside a trading
suspension but doing so retroactive to its date of issuance — in
essence means that the Commission issued the original suspension
Order improperly. We have argued from the filing of the Petition in
May 2020 through our most recent brief in June 2024 that the
Enforcement Division's Philadelphia Office staff acted improperly
and irresponsibly in seeking the suspension, thereby harming and
prejudicing the Company irreparably. I applaud Tom Berman and Nano
Magic's leadership for continuing its fight for the shareholders
and willingness to dig in to pursue the only appropriate outcome.
That was and is complete victory against the Commission."

On April 30, 2020, the SEC issued a 10-day trading suspension of
the Company's common stock. On May 6, 2020, the Company filed
timely with the SEC its Petition to Terminate the Trading
Suspension. On May 14, 2020, the 10-day trading suspension expired,
but because the Company traded on the OTC market, trading could not
resume until a market maker agreed to file and FINRA approved
trading. The matter was fully-briefed as of May 27, 2020, and the
Company started the more than four-year wait for the SEC's
decision.

More than one year later, when the SEC had not acted, on August 6,
2021, the Company filed a letter asking to "ascertain formally the
status of the Commission's consideration of the Petition" and
related pending motions. In response, on August 18, 2021, the SEC
enabled the Company to make a supplemental filing addressing
whether and how it had been prejudiced by the SEC's failure to
decide the pending Petition. As of September 15, 2021, the briefing
detailing the harm to the Company was complete. When the SEC took
no further action, the Company, on February 14, 2022, asked the
United States Court of Appeals for the District of Columbia Circuit
to order the SEC to decide the Petition. On June 29, 2022, the
Appeals court, in a non-published decision, did not order the SEC
to act; instead, the court relied specifically on the fact that
"the SEC has indicated that it has made significant progress
towards a decision on the petition to terminate and expects to
issue a decision in the coming months." "In the coming months"
turned out to be more than two years and three months.

On April 17, 2024, the SEC issued an Order requesting additional
briefing to "significantly aid the decisional process" to address
whether the SEC should dismiss the Company's original Petition as
moot. The Order also instructed "the parties to address whether
Nano Magic continues to sustain a legally cognizable injury."
Berman commented further: "This SEC request added insult to injury.
Our stock had not been trading for nearly four years, and they
wanted us to demonstrate how we were harmed. One would think that
the SEC would understand clearly the adverse impact on our ability
to operate and the harm suffered by shareholders the SEC claims it
protects."

Following the SEC entering the Order granting the Petition to
Terminate the Trading Suspension, Mr. Frenkel added that "I am
pleased that Nano Magic can continue forward building its
exceptional products and valued business without any residual cloud
hanging over the Company's head. There can be no question
whatsoever with the SEC now confirming that its action in 2020 was
wrong and the suspension never should have been imposed in the
first place. In the words of a former United States Secretary of
Labor who upon vindication asked famously to 'which office do I go
to get my reputation back,' the SEC has just proclaimed that Nano
Magic's and its management's reputation for integrity and propriety
is now fully restored."

                        About Nano Magic

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

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

Nano Magic reported a net loss of $2.86 million for the year ended
Dec. 31, 2023, compared to a net loss of $2.10 million for the year
ended Dec. 31, 2022. As of June 30, 2024, Nano Magic had $2,319,026
in total assets, $2,351,325 in total liabilities, and $32,299 in
total stockholders' deficit.


NC GAS HOUSE: Updates Statutory Priority Claims Pay Details
-----------------------------------------------------------
NC Gas House Gang LLC submitted a Fourth Amended Chapter 11
Subchapter V Plan dated September 13, 2024.

During the term of this Plan, the Debtor shall submit the
disposable income (or value of such disposable income) necessary
for the performance of this plan to the Subchapter V Trustee and
shall pay the Trustee the sums set forth herein.

If the Plan is confirmed consensually then Debtor shall remit
payment directly to creditors. If Debtor is incapable of paying any
amount from its disposable income then payments will be derived
from sums deposited by Brandon Bellamy. Mr. Bellamy has paid
$145,000 for use in paying the claims of employees, attorneys and
the Subchapter V trustee.

The Debtor proposes to pay all Class 1 and Class 2 claims within
thirty days after entry of an order confirming this Plan.
Thereafter, Debtor will make a series of quarterly payments of
$15,249.81 each beginning on the 15th day of the first July,
October, January and April after the effective date until all sums
due to the holders of allowed Class 3 claims are paid in full.
Holders of Class 4 general unsecured claims will be paid from the
proceeds, if any, of the Maryland Litigation and the North Carolina
Litigation.

The value of the property to be distributed under the Plan during
the term of the Plan is not less than the Debtor's projected
disposable income for that same period. Unsecured creditors holding
allowed claims will receive distributions, which the Debtor has
valued based on the treatment of each class. The Plan also provides
for the payment of secured, administrative, and priority claims in
accordance with the Bankruptcy Code.

Class 3 consists of Statutory Priority Claims in the amount of
$77,284.56. This Class shall receive payment in full over 60 months
from the petition date at 9.5% interest; estimated payment is
$2,000 per month).

Like in the prior iteration of the Plan, all other allowed
unsecured claims shall receive Pro Rata payment from litigation
proceeds.

Upon the filing of the Chapter 11 case the City assumed control
over the Stadium and the Bankruptcy Court lifted the automatic stay
to allow the City to pursue its rights and remedies under the City
Agreements. Although Debtor does not believe that the City
Agreements have yet been terminated, and Debtor believes it remains
possible that the North Carolina Litigation may result in an Order
permitting Debtor to resume operations in the Stadium, because such
outcome is dependent on success in contested litigation Debtor does
not at this time project to have disposable income from
post-confirmation operations.

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

Counsel for the Debtor:

     Ronald J. Drescher, Esq.
     DRESCHER & ASSOCIATES, P.A.
     10999 Red Run Blvd., Suite 205
     PMB 224
     Owings Mills, MD 21117

                   About NC Gas House Gang

NC Gas House Gang LLC was started in 2020 for the purpose of owning
and operating a minor league baseball team under the banner of The
Atlantic League of Professional Baseball Clubs, Inc. (the
"League").

The Debtor filed its voluntary petition for relief under Chapter 11
of the Bankruptcy Code (Bankr. D. Md. Case No. 23-18766) on Dec 1,
2023.  The petition was signed by Brandon Bellamy as manager.  At
the time of filing, the Debtor estimated $1 million to $10 million
in both assets and liabilities.

Judge Lori S. Simpson presides over the case.

Ronald Drescher, Esq. at DRESHCHER & ASSOCIATES, PA, is the
Debtor's counsel.


NEXT LEVEL: Hires Harrell Realty Company as Real Estate Broker
--------------------------------------------------------------
Next Level Investments of Central Texas, LLC seeks approval from
the U.S. Bankruptcy Court for the Southern District of Texas to
employ Harrell Realty Company as Commercial Real Estate Broker.

The firm will list and market the Second Street Properties under
the same terms (other than the term of exclusive listing) as 926 La
Salle and the Southern View Development.

The firm will market and sell the Debtor's real properties located
at 926 La Salle Avenue, Waco, TX; and 507 2nd Street and 507 2nd
Street, Moody, TX 76557.

The firm will be paid as follows:

   (a) 4 percent of the cash sale price in the event that the firm
is the only broker involved;

   (b) 5 percent of the case sale price if a broker for the buyer
is involved; and

   (c) 1 percent of the sale price consisting of a credit bid by a
secured creditor.

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

The firm can be reached at:

     Fisher S. Cannon
     Harrell Realty Company
     4315 Lake Shore Dr. Suite M
     Waco, TX 76710
     Tel: (254) 772-8572

              About Next Level Investments
                of Central Texas, LLC

The Debtor provides a complete range of capabilities for building
custom homes in Waco, Texas and its surrounding areas.

Next Level Investments of Central Texas, LLC in Next Level
Investments of Central Texas, LLC, sought relief under Chapter 11
of the Bankruptcy Code filed its voluntary petition for Chapter 11
protection (Bankr. S.D. Tex. Case No. 24-34605) on Sept. 30, 2024,
listing as much as $1 million to $10 million in both assets and
liabilities. Wyatt Faulkinberry as sole member, signed the
petition.

SHANNON & LEE LLP serve as the Debtor's legal counsel.


NEXUS BUYER: Moody's Raises CFR to 'B2', Outlook Stable
-------------------------------------------------------
Moody's Ratings upgraded the credit ratings of Nexus Buyer LLC
(IntraFi), including the Corporate Family Rating to B2 from B3, the
Probability of Default Rating to B2-PD from B3-PD, the senior
secured first lien bank credit facilities –including revolver and
term loan—to B1 from B2, and the senior secured second lien bank
credit facility to Caa1 from Caa2. The outlook is maintained at
stable.

The stable outlook reflects Moody's expectation that the company's
net revenue will grow at least in the mid to high single digit
range in 2025, after an expected 20% expansion in 2024, and that
the company will continue to generate steady free cash flow, when
excluding non-tax distributions to owners.

The upgrade to the B2 CFR reflects the company's strong net revenue
trajectory and maintenance of a robust EBITDA margin in the 70%
range, which have enabled IntraFi to de-lever and generate positive
free cash flow, despite paying a series of debt-funded dividends.

RATINGS RATIONALE

The B2 CFR reflects elevated leverage at around 6x
(Moody's-adjusted) at June 30, 2024, a history of frequent and
mostly debt-funded dividend recapitalizations, exposure to changes
in the regulatory framework for bank deposits and FDIC deposit
insurance, the potential for technological disruption of deposit
allocation services, and elevated tax distributions to owners given
the LLC taxation structure.

These factors are balanced by a robust organic growth trajectory
with expectations of net revenue growth of about 20% in 2024, after
a 60% expansion in 2023, as the company has seen a solid increase
in demand for its services from banks looking to retain deposits
and to improve their percentage of insured deposits, as well as
from consumers of banking services, who want the peace of mind of
having their deposits fully insured. Also, ongoing aggregate
deposit growth at commercial banks, return of balances to
traditional bank accounts—from treasuries and money market mutual
funds--as interest rates decline, as well as ongoing onboarding of
financial institutions into the network, should result in greater
growth in IntraFi's network balances, and thus revenue and EBITDA.
Moreover, the company's relatively low capital requirements have
enabled it to generate steady free cash flow despite the elevated
tax distributions, and when excluding special dividends that have
been mostly debt funded.

The company also benefits from good liquidity characterized by a
cash balance of about $66 million at June 30, 2024, an undrawn $100
million revolving credit facility due 2029, expectation of about
$120 million of free cash flow in 2024, and ample cushion under the
first lien net leverage springing covenant.

Governance considerations include aggressive financial policies
that prioritize shareholder interests, including by increasing
leverage from time to time to pay sizable dividends to the
company's owners.

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

The ratings could be upgraded if debt-to-EBITDA is sustained below
5x, Free-Cash-Flow-to-Debt (excluding non-tax shareholder
distributions) is consistently above 5%, together with ongoing
organic revenue growth, and the company demonstrates commitment to
more conservative financial policies.

The ratings could be downgraded if Debt-to-EBITDA is sustained
above 7x, if Free-Cash-Flow-to-Debt is sustained below 3%
(excluding non-tax shareholder distributions) and/or if liquidity
weakens.

Founded in 2002, IntraFi is a financial technology solution
provider acting as an intermediary network between financial
institutions collecting and using deposits. With a network of more
than 3,000 financial institutions and net revenues of approximately
$600 million, the company is the leading provider of deposit
allocation services in the United States. The company was acquired
by Blackstone Group and management in 2019 for total purchase asset
value of about $2.5 billion, and Warburg Pincus was added as a
shareholder in 2022. TPG Capital made a small investment in the
company at the end of 2023.

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


NIRVANA INVESTMENT: Hires Law Office of Lewis Phon as Attorney
--------------------------------------------------------------
Nirvana Investment, LLC seeks approval from the U.S. Bankruptcy
Court for the Northern District of California to employ Law Office
of Lewis Phon as attorney.

The firm will provide these services: [ed]

     a. assist with the preparation of its Chapter 11 Petition;\

     b. preparation of its schedules;

     c. provide with advice and counseling as to bankruptcy
proceedings;

     d. respond to court documents and pleadings;

     e. prepare a Chapter 11 plan and disclosure statement;

     f. attend court hearings on its behalf, and to prepare final
decree.

The firm will be paid at $375 per hour.

The firm will be paid a retainer in the amount of $20,000.

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

Lewis Phon, Esq., a partner at Law Office of Lewis Phon, 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:

     Lewis Phon, Esq.
     Law Office of Lewis Phon
     4040 Heaton Court
     Antioch, CA 94509
     Telephone: (925) 470-8551
     Facsimile: (925) 706-7600

              About Nirvana Investment, LLC

Nirvana Investment, LLC, filed a Chapter 11 bankruptcy petition
(Bankr. N.D. Cal. Case No. 24-51384) on Sept. 10, 2024. The Debtor
hires Lewis Phon as counsel.


NOVA CHEMICALS: Moody's Alters Outlook on 'Ba2' CFR to Stable
-------------------------------------------------------------
Moody's Ratings affirmed NOVA Chemicals Corporation's Ba2 corporate
family rating, Ba2-PD probability of default rating, Ba1 senior
secured and Ba3 senior unsecured notes ratings. The outlook was
changed to stable from negative.

"The stable outlook reflects improved earnings visibility and
significant deleveraging following operational setbacks and a
delayed ramp up of AST2," said Whitney Leavens, Moody's Ratings
analyst. "Moody's expect financial leverage to decline to
comfortably under 5x by year end 2024 from over 10x in 2023, with
additional volumes supporting EBITDA growth through 2026 despite
Moody's expectation for sustained pressure on commodity prices,"
she added.

RATINGS RATIONALE

NOVA's Ba2 CFR reflects its: 1) large scale within the ethylene and
polyethylene markets; 2) competitive manufacturing assets in North
America with access to cost-advantaged ethane; and 3) strong
ownership profile with a history of flexible dividend payments and
track record of liquidity support. The rating is constrained by :
1) high exposure to inherent cyclicality of prices and input costs
leading to volatile margins and cash flows given limited product
and geographic diversity; 2) lack of forward integration at Geismar
which weighs on profitability; and 3) recent track record of tight
liquidity management and operational challenges.

NOVA has adequate liquidity. As of Q2-24 sources total over $1.5
billion, consisting of cash on hand of $55 million, Moody's
forecast for around $400 million of free cash flow through 2025
and availability of about $1.14 billion under the $1.5 billion
revolving credit facility (expiring April 2026) after accounting
for drawings of about $75 million and discounting availability
based on the permitted net secured debt ratio of no greater than
3.5x consolidated LTM cash flows. Moody's expect full availability
under the revolver will be restored by year end 2024.  NOVA also
has access to two accounts receivable securitization facilities,
with $206 million drawn as of Q2-24 under the program consisting of
$100 million expiring December 2025 and $175 expiring January 2026.
Uses of cash include about $35 million in term loan amortizations
from Q3-24 through year end 2025 and $500 million in unsecured
notes due May 2025. While the range of potential outcomes is wide,
the company may also potentially be subject to additional
litigation charges requiring payments to Dow. Moody's expect NOVA
to remain in compliance with its financial covenants. The company
has some flexibility to raise alternate liquidity through asset
sales.

NOVA's senior unsecured debt is rated Ba3, one notch below the Ba2
CFR, reflecting subordination to the $400M term loan A, $1.5
billion secured revolving credit facility (expiring April 2026) and
$400 million senior secured notes due 2028. The senior secured
notes are rated one notch above the CFR at Ba1, reflecting the
significant amount of priority first lien debt ahead of NOVA's
unsecured debt.

The stable outlook reflects Moody's expectation for volume growth
supporting a decline in debt/EBITDA toward 4x through 2025 and
strong free cash flow.

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

The ratings could be downgraded if debt to EBITDA is likely to be
sustained above 5.5x, or if the company generates sustained
negative free cash flow or experiences repeat operational
setbacks.

The ratings could be upgraded if NOVA sustains debt to EBITDA under
3.5x and successfully executes on the full ramp-up of AST2. An
upgrade would also require a more conservative financial policy.

NOVA Chemicals Corporation is privately-owned by Mubadala
Investment Company, and is a Calgary, Alberta-headquartered
producer of ethylene and polyethylene products.

The principal methodology used in these ratings was Chemicals
published in October 2023.


NUZEE INC: Shelei Jiang Holds 19.218% Stake Via DYT Info Pte. Ltd.
------------------------------------------------------------------
Shelei Jiang disclosed in Schedule 13G/A Report filed with the U.S.
Securities and Exchange Commission that as of October 14, 2024, she
beneficially owns 1,496,159 shares of common stock through her 100%
ownership of DYT Info Pte. Ltd.

DYT Info Pte. Ltd. purchased 701,754 new shares of common stock of
Nuzee, Inc. pursuant to a securities purchase agreement entered
into on September 24, 2024. The shares owmed represents 19.218% of
the 4,978,245 shares of common stock issued and outstanding (as of
August 27, 2024), as set forth in Nuzee's current report on Form
8-K as filed with the Securities and Exchange Commission on October
2, 2024; and (ii) 2,807,015 shares issued on October 14, 2024
pursuant to the securities purchase agreement entered into on
September 24, 2024 as part of the partial closing thereof, as set
forth in the Nuzee's current report on Form 8-K filed with the
Securities and Exchange Commission on October 16, 2024.

A full-text copy of Shelei Jiang's SEC Report is available at:

                  https://tinyurl.com/42eshucz

                         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.

Nuzee reported a net loss of $8.75 million for the year ended Sept.
30, 2023, compared to a net loss of $11.80 million for the year
ended Sept. 30, 2022. As of June 30, 2024, Nuzee had $2.75 million
in total assets, $2.94 million in total liabilities, and a total
stockholders' deficit of $193,613.

                             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 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."


PHOENIX ENERGY: Hires Lewis Gianola PLLC as Counsel
---------------------------------------------------
Phoenix Energy Resources, LLC seeks approval from the U.S.
Bankruptcy Court for the Northern District of West Virginia to
employ Lewis Gianola PLLC as counsel.

The firm will provide these services:

     a. advise and consult with Debtor regarding questions arising
in its case and concerning the rights and remedies of Debtor with
regard to property of the estate, including rights in property
which may have been the subject of voidable transfers prior to the
filing of Debtor's petition, and in regard to any secured,
preferred, or unsecured creditors of the estate;

     b. appear in, prosecute, and defend suits and proceedings
concerning property of the estate;

    c. take all necessary steps in other matters involving or
connected with the affairs of the estate;

    d. prepare or assist in preparing necessary applications,
answers, order, reports, and other papers, if any, required to be
file in Debtor's case; and

    e. perform all other legal services for Debtor that may be
necessary and appropriate in Debtor's Chapter 11 case or to ensure
the retention of such special counsel as may be necessary and
proper for such services.

The firm will be paid at $350 per hour.

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

David M. Jecklin, Esq., a partner at Lewis Gianola, PLLC, disclosed
in a court filing that the firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     David M. Jecklin, Esq.
     Lewis Gianola, PLLC
     1714 Mileground
     Morgantown, WV 26505
     Tel: (304) 291-6300
     Fax: (304) 291-6307
     E-mail: djecklin@lewisgianola.com

              About Phoenix Energy Resources

Phoenix Energy Resources LLC sought relief under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. N.D. W. Va. Case No. 24-00520) on
October 10, 2024. In the petition filed by John F. Hale, Jr., as
managing member, the Debtor reports estimated assets between $$0
million and $100 million and estimated liabilities between $10
million and $50 million.

Honorable Bankruptcy Judge David L. Bissett handles the case.

The Debtor is represented by:

     David M. Jecklin, Esq.
     LEWIS GIANOLA PLLC
     1714 Mileground
     Morgantown, WV 26505
     Tel: (304) 291-6300
     Fax: (304) 291-6307
     E-mail: djecklin@lewisgianola.com


PINEAPPLE ENERGY: Jeffrey Conroy Holds 14.2% Equity Stake
---------------------------------------------------------
Jeffrey J. Conroy disclosed in Schedule 13D Report filed with the
U.S. Securities and Exchange Commission that as of October 9, 2024,
he beneficially owned 2,194,690 shares of Pineapple Energy Inc.'s
common stock, representing 14.2% of the 15,488,161 shares of common
stock, par value $0.05 per share, of Pineapple Energy Inc. issued
and outstanding as of September 10, 2024, based upon the
information disclosed in the Company's Definitive Proxy Statement
filed with the Securities and Exchange Commission on October 10,
2024.

A full-text copy of Mr. Conroy's SEC Report is available at:

                  https://tinyurl.com/ts46ubwm

                    About Pineapple Energy Inc.

Pineapple Energy Inc. is a growing domestic operator and
consolidator of residential and commercial solar, battery storage,
and grid services solutions. Its strategy is focused on acquiring,
integrating, and growing leading local and regional solar, storage,
and energy services companies nationwide. Pineapple is primarily
engaged in the sale, design, and installation of photovoltaic solar
energy systems and battery storage systems through its Hawaii-based
Hawaii Energy Connection and New York-based SUNation Solar Systems
entities.

Melville, N.Y.-based UHY LLP, the Company's auditor since 2023,
issued a "going concern" qualification in its report dated March
29, 2024, citing that the Company's current financial position and
the Company's forecasted future cash flows for 12 months beyond the
date of issuance of the financial statements indicate that the
Company will not have sufficient cash to make the first SUNation
earnout payment in the second quarter of 2024 or the first
principal payment of the Long-Term Note due on November 9, 2024,
factors which raise substantial doubt about the Company's ability
to continue as a going concern.

For the years ended December 31, 2023, and December 31, 2022,
Pineapple Energy reported net losses of $8.1 million and $10.4
million, respectively. As of June 30, 2024, Pineapple Energy had
$52,853,691 in total assets, $23,830,867 in total current
liabilities, $23,477,561 in total long-term liabilities,
$16,442,945 in mezzanine equity, and $10,897,682 in total
stockholders' deficit.


PORTE ROUGE: Unsecureds to Get Share of Carrollton Carveout
-----------------------------------------------------------
Porte Rouge Enterprises, LLC submitted an Amended Subchapter V Plan
of Liquidation dated September 13, 2024.

The Debtor has formulated a plan of liquidation. Under this Plan,
the Debtor intends to distribute the proceeds from the sale of its
immovable property (real estate).

Class 1 relates to the Disputed Secured Claim of 1900 Capital
Trust. 1900 Capital Trust's Claim shall be fixed at $352,000. In
full satisfaction, settlement, release, and discharge of and in
exchange for its Disputed Secured Claim, 1900 Capital Trust shall
be paid $352,000 from the sale of the Carrollton Property.

1900 Capital Trust's Disputed Claim shall continue to be secured by
a mortgage on the Carrollton Property. However, its mortgage shall
be subordinate to the Carrollton Carveout and the mortgage securing
it. At closing, 1900 Capital Trust shall be paid $352,000 from the
proceeds of the sale of the Carrollton Property after the payment
of Allowed Administrative, Priority and Unsecured Claims from the
Carrollton Carveout.

Class 2 relates to the Secured Claim of Civic Holdings. Civic
Holdings filed Claim 4-1 on April 19, 2024 in the amount of
$275,378.22. Upon information and belief, the value of the
Toussaint Property is approximately equal to the amount of Civic
Holdings' Secured Claims. The Debtor does not believe that the
Estate would realize any meaningful value by selling the Toussaint
Property.

Accordingly, not later than the 35th day after the Effective Date,
in full satisfaction, settlement, release, and discharge of and in
exchange for Civic Holdings' Secured Claim, the Debtor shall
execute a dation en paiement in favor of Civil Holdings. Civic
Holdings' Claim shall continue to be secured by a first-priority
mortgage on the Toussaint Property.

Class 3 consists of General Unsecured Claims. Holders of Allowed
General Unsecured Claims shall receive a Pro Rata share of the
Carrollton Carveout after the payment of Allowed Administrative
Claims and Priority Claims (if any). This Class is impaired.

On Confirmation of this Plan, all property of the Debtor, tangible
and intangible, including, without limitation, licenses, furniture,
fixtures, and equipment, will revert, free and clear of all Claims
and interests except as provided in the Plan, to the Debtor. To the
extent the Debtor has any projected disposable income after the
Effective Date, the Debtor shall distribute 50% projected
disposable income to the Secured Creditor from which the projected
disposable income was generated. The remaining 50% of such
projected disposable income shall be distributed to holders of
Allowed Administrative Claims on a Pro Rata basis.

The Debtor has listed the Toussaint and Carrollton Properties for
sale. The listing price for the Toussaint Property is $300,000. The
listing price for the Carrollton Property is $495,000. At the
closing for each Property, the closing agent shall reserve from the
Net Purchase Price and deposit with the Subchapter V Trustee an
amount equal to 12% of the Net Purchase Price for such Property as
the Holdback Fund.

A full-text copy of the Amended Subchapter V Liquidating Plan dated
September 13, 2024 is available at https://urlcurt.com/u?l=KFKTEh
from PacerMonitor.com at no charge.

Attorneys for the Debtor:

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

                 About Porte Rouge Enterprises

Porte Rouge Enterprises, LLC, owns and operates a short-term rental
business in New Orleans, LA.

The Debtor filed its voluntary petition for relief under Chapter 11
of the Bankruptcy Code (Bankr. E.D. La. Case No. 24-10264) on
Feb.13, 2024, listing $500,001 to $1 million in both assets and
liabilities.

Judge Meredith S Grabill presides over the case.

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


R.RIVETER LLC: Handbag Company Seeks Bankruptcy Protection
----------------------------------------------------------
Frank Daniels IV of Business North Carolina reports that on October
21, 2024, R. Riveter, based in Southern Pines, filed for federal
bankruptcy protection, a move that company founders believe will
enable them to restructure their debts and work toward regaining
profitability.

Co-owner and co-founder Cameron Cruse stated that R. Riveter will
continue its operations, including its flagship store in downtown
Southern Pines. The Chapter 11 filing aims to shield the company
from creditors as it seeks to readjust and move forward after
facing challenges in the retail sector.

"This is a step toward resetting and restructuring," said Cruse.
"We're aiming to navigate through a difficult period for the rest
of the year and then make a fresh start without major operational
changes, aside from some efficiencies we've implemented to prevent
this situation from recurring."

The filing, made voluntarily on October 21 in the United States
Bankruptcy Court for the District of Delaware, is a subchapter five
filing under Chapter 11 of the federal bankruptcy code. According
to the U.S. Justice Department, small business debtors with debts
under $2.75 million can opt for Chapter 11 voluntarily. Subchapter
five allows for shorter timelines in filing reorganization plans
while offering greater flexibility in negotiations with creditors.

Following the initial filing, the U.S. Department of Justice
Executive Office for United States Trustees assigns a trustee to
mediate between the debtor and creditors throughout the process.
The company is given 180 days to present a restructuring plan, but
Cruse indicated that R. Riveter is nearing completion of that
plan.

"We're almost there," she stated. "We've already implemented
several changes to improve our operations and achieve profitability
again."

"It's no secret that 2023 and 2024 have been tough years for
retail, and many sectors of the economy are struggling. Since we're
in the handbag business, we're not exactly a necessity. However,
we're optimistic about overcoming these challenges and moving
toward greater success."

Cruse and co-owner Lisa Bradley, both military spouses, launched
the handbag and accessory brand in response to a common question in
their community: How can military spouses, who frequently relocate
every two to three years, establish a reliable income for their
families? They ultimately developed a network of "riveters," remote
workers who construct components for the handbags.

                       About R.Riveter LLC

R. Riveter is a handbag company based in Southern Pines.

R. Riveter sought relief under Chapter 11 of the U.S. Bankruptcy
Code (Bankr. D. Del. Case No. 24-12378) on Oct. 21, 2024.  In the
petition filed by Lisa Bradley, as CEO, the Debtor estimated assets
between $500,000 and $1 million and estimated liabilities between
$1 million and $10 million.

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

The Debtor is represented by:

     Joseph Charles Barsalona II
     Pashman Stein Walder Hayden, P.C.
     824 North Market Street
     Suite 800
     Wilmington, DE 19801
     302-592-6496
     E-mail: jbarsalona@pashmanstein.com

     


RATHER OUTDOORS: $365MM Bank Debt Trades at 17% Discount
--------------------------------------------------------
Participations in a syndicated loan under which Rather Outdoors
Corp is a borrower were trading in the secondary market around 83.1
cents-on-the-dollar during the week ended Friday, Oct. 25, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $365 million Term loan facility is scheduled to mature on
February 11, 2028. The amount is fully drawn and outstanding.

Rather Outdoors Corporation operates as a holding company. The
Company, through its subsidiaries, provides fishing equipment, such
as casting, spinning, rods, tools, and accessories. Rather
Outdoors
Corp serves customers in the State of Missouri.


RED OAK: S&P Assigns 'B+' Rating on Senior Secured Term Loan B
--------------------------------------------------------------
S&P Global Ratings assigned its 'B+' rating and '2' recovery rating
to Red Oak Power LLC's (Red Oak or the project) $260 million term
loan B (TLB). Red Oak will use proceeds to repay existing debt at
the project.

The '2' recovery rating indicates S&P's expectation for substantial
(70%-90%; rounded estimate: 85%) recovery in a default scenario.

Red Oak's low leverage on a dollar per kilowatt basis and adequate
operating track record with high availability levels are partially
offset by material exposure to emissions costs and lower capacity
factors compared with those of peers, which reduces its energy
margins.

Red Oak will face competition from low-marginal-cost renewables and
therefore depends more heavily on capacity revenues rather than
energy margins.

The stable outlook reflects S&P's expectation that Red Oak will
maintain average debt service coverage (DSCR) of about 2.00x during
the initial term loan period (2024-2030) and a minimum DSCR of at
least 1.32x for the project life during the post-refinancing period
(2031-2042), where it models a fully amortizing structure. S&P
forecasts $130 million of TLB outstanding at maturity in 2030.

Red Oak is an 805-megawatt (MW) combined-cycle gas-fired generation
facility (CCGT) with a 3x1 configuration in Sayreville, N.J.
(PJM-EMAAC). The project became operational in September 2002 and
is sponsored by Morgan Stanley Infrastructure Partners. Red Oak
sells capacity, energy, and ancillary services into the EMAAC
region of the PJM market and receives gas via New Jersey Natural
Gas Co.'s distribution network.

Key strengths

Leverage of $323 per kilowatt (/kW) is relatively low compared with
that of other entities we rate in the PJM market. However, S&P
views this leverage as reasonable given the high exposure to
emission costs that lowers its position on the dispatch curve.
The project has demonstrated solid operational performance with
average equivalent forced outage rate demand of less than 1% and
availability above 95% over the past five years, and a capacity
performance bonus of 1.07 in 2025-2026 and 1.08 in 2026-2027
delivery years.

PJM assets sell forward capacity to the PJM power market, which is
the largest and most liquid in the U.S. Capacity payments provide
near-term cash flow visibility. Moreover, EMAAC capacity prices for
the 2025-2026 period recently cleared at materially high prices
when compared with previous auctions, indicating tailwinds for the
market given high electricity demand spurred mostly by data center
consumption.

Firm gas supply contract covers fuel burn for up to 100% of rated
capacity.

Near-term hedges provide significant energy margin visibility,
including minimal basis risk and limited exposure to emissions
costs, with the hedged generation materially insured.

Target debt balance feature, forcing additional cash sweeps.

Key risks

-- The single-asset nature of the project amplifies the risk of
unexpected operational outages or any event risks.

-- Exposure to Regional Greenhouse Gas Initiative (RGGI) emissions
costs leaves the plant less competitive than assets in neighboring
Pennsylvania.

-- Renewable penetration in PJM will push Red Oak further out on
the dispatch curve.

-- Red Oak relies materially on cash flow sweeps to repay its TLB
and faces refinancing risk, as do most of the projects S&P rates
that have TLB debt structures.

-- In the long term, the project is exposed to merchant revenues,
which represent 70% of cash flows through our forecast. The project
does not benefit from any contractual sales, which essentially
exposes its profitability and cash generation to market-related
forces.

-- Material exposure to heat rate call options (HRCOs) could
exacerbate financial stress in the event of a severe operational
issue, mitigated by insurance.

S&P said, "We expect strong financial performance during the TLB
term spurred by growing power demand in PJM, but longer-term
uncertainty given the power plant's high emission costs and
disadvantageous position on the dispatch curve.  We expect adequate
cash flow available for debt service (CFADS) and resultant sweeps,
supported by increased load and high capacity prices, will lead to
a TLB balance of about $130 million at maturity. We believe load
will increase across PJM primarily due to data centers and electric
vehicles, which will benefit Red Oak. At the same time, we expect
capacity factors will diminish because Red Oak will face increased
competition from renewables and batteries in PJM toward the end of
the decade, which will weaken its position on the dispatch curve."

Red Oak is a load-following CCGT with a moderate level of dispatch
averaging 40%-45% capacity factors throughout project life under
our base-case assumptions. This is compared with assets that are
not exposed to RGGI and with a similar heat rate, which have
capacity factors above 60%. Commensurate with this type of
dispatch, and Red Oak's exposure to RGGI, we forecast average dirty
sparks of about $20 per megawatt-hour (/MWh) to $21/MWh. Capacity
prices for the 2025-2026 delivery year have cleared significantly
higher than in previous auctions, and we expect this momentum to
continue in the near term, which supports future cash flows. With
declining capacity factors, S&P expects an increasing share of
gross margin from capacity revenues in the longer term and plant
useful life to extend somewhat.

Low leverage from the proposed issuance is offset by Red Oak's
exposure to RGGI costs and lower capacity factors.   At $323/kW,
Red Oak's leverage is low compared with that of other entities we
rate, measured on a dollar per kilowatt basis. However, Red Oak is
exposed to RGGI and despite the project's relatively efficient
nature, emission costs negatively affect capacity factors, and it
has only dispatched at about 40%-45% capacity factors. Despite its
relatively efficient nature, Red Oak's capacity factors have been
subdued, which can be partially attributed to RGGI leakage, as the
facility is less competitive than generators in neighboring
Pennsylvania. Red Oak is in the JCPL zone of PJM, which is adjacent
to Pennsylvania. Assets in Pennsylvania do not have to bid in RGGI
costs, and while S&P expects Red Oak to realize higher dirty sparks
(pre-emission cost) than non-RGGI peers, clean sparks (net of RGGI
costs) are typically lower. Exacerbating this are elevated and
increasing RGGI prices, which have also seen demand from
speculative traders.

Red Oak's hedging strategy provides some visibility into the energy
margins until 2025.   Red Oak operates as a merchant facility in
PJM and has financially settled HRCO and spark swap agreements,
which cover approximately 60% of its capacity through October 2025.
The majority of existing hedges are HRCOs and management said it
intends to layer on additional HRCOs further out after transaction
close. The HRCOs have virtually no basis risk arising from gas
pricing, minimal basis risk for power pricing (1%-2% negative
basis), and RGGI costs are built in via indexing or are hedged,
while the heat rate is in line with to slightly above the plant
heat rate. Moreover, there is insurance coverage for forced
outages, enabling the plant to cover the hedged portion in a forced
outage event, including if one gas turbine is offline.

The project has adequate anti-filing mechanisms in place.   The
project will have an independent director whose vote is required
for bankruptcy filing, meaning the project's credit quality is
delinked from that of the parent.

S&P said, "The stable outlook reflects our expectation that Red Oak
will maintain average DSCRs of about 2.0x during the initial term
loan period (2024-2030) and a minimum DSCR of at least 1.32x during
the post-refinancing period (2031-2042), where we assume a fully
amortizing structure. We forecast $130 million of TLB outstanding
at maturity in 2030."

S&P could lower its rating if Red Oak is unable to maintain DSCRs
above 1.20x on a sustained basis. This could stem from:

-- Weaker realized spark spreads or lower PJM capacity prices for
delivery year 2026-2027 and beyond;

-- Unplanned outages that substantially affect generation or
result in a reduction in capacity bonus;

-- Operational issues exacerbated by reduced HRCO premiums or net
outflows;

-- Economic factors in which the power plant dispatches materially
lower than our base-case expectations; or

-- The project's excess cash flow not translating into debt
paydown, resulting in a TLB balance of more than around $140
million at maturity.

S&P said, "We could raise the rating if we expect the project to
approach a minimum base-case DSCR close to 1.50x. We would expect
such outcomes to materialize only via significant improvement in
spark spreads and uncleared capacity prices in PJM's EMAAC zone
while realizing favorable capacity factors. We would also need to
see that a stronger financial performance is reflected in higher
deleveraging during the term loan period."



RESHAPE LIFESCIENCES: Secures $833K Via Convertible Note Agreement
------------------------------------------------------------------
ReShape Lifesciences Inc. disclosed in a Form 8-K Report filed with
the U.S. Securities and Exchange Commission that in a private
transaction, the Company entered into a securities purchase
agreement with an institutional investor. Pursuant to the SPA, the
Company agreed to issue the Investor a senior secured convertible
note in the aggregate original principal amount of $833,333.34, and
also issue to the Investor 7,983 shares of common stock, par value
$0.001, of the Company as "commitment shares" to the Investor.

The Company is the issuer of the Note, and its respective
subsidiaries will guaranty the obligations under the Note pursuant
to a Guaranty, dated October 16, 2024. The Note will be fully
secured by collateral of the Company and its subsidiaries. The
security interest in favor of the Investor, as collateral agent,
will cover substantially all assets of the Company including,
without limitation, the intellectual property, trademark, and
patent rights of the Company. The parties entered into a Security
Agreement and certain intellectual property security agreements
granting such security interest in favor of the Investor.

In connection with the SPA:

     * the Company issued to the Investor the Note on October 16,
2024, which bears an interest rate of 10% per annum and is due and
payable on the earlier of:

     (i) January 16, 2025 and
    (ii) the date of consummation or termination of the Company's
previously announced merger with Vyome Therapeutics, Inc.

The initial conversion price of the Note is $5.22 per share of
Common Stock. The Note may not be converted by the Investor into
shares of Common Stock if such conversion would result in the
Investor and its affiliates owning in excess of 4.99% of the number
of shares of the Common Stock outstanding immediately after giving
effect to the issuance of all shares issuable upon conversion of
the Note. The Note provides for certain events of default that are
typical for a transaction of this type, including, among other
things, any breach of the representations or warranties made by the
Company or its subsidiaries. In connection with any event of
default that results in the acceleration of payment of the Note and
while it is continuing, the interest rate on the Note shall accrue
at an interest rate equal to the lesser of 24% per annum or the
maximum rate permitted under applicable law.

     * the Company entered into a Registration Rights Agreement
with the Investor, dated October 16, 2024. The RRA provides that
the Company will file a registration statement to register the
shares of Common Stock underlying the Note and the commitment
shares within 30 days after the date of the SPA and will use its
best efforts to cause the registration statement to be declared
effective within 30 days after the filing date.

     * the directors and officers of the Company each entered into
a lock-up agreement, pursuant to which each agreed to, from the
date of the Lock-Up Agreement until the Note is no longer
outstanding, subject to certain customary exceptions, not offer,
sell, contract to sell, hypothecate, pledge or otherwise dispose of
any shares of Common Stock of the Company or securities
convertible, exchangeable or exercisable into, shares of Common
Stock of the Company beneficially owned, held or acquired by the
person signing the Lock-Up Agreement.

     * the Company entered into a Leak-Out Agreement with the
Investor, dated October 16, 2024, pursuant to which the Investor
agreed that on any trading day while the Note, or shares of Common
Stock issued to the Investor upon conversion of the Note, remains
outstanding, the Investor will not, and will cause each of its
trading affiliates not to, sell, dispose or otherwise transfer, in
the aggregate, more than 10% of the composite daily trading volume
of the Common Stock as reported by Bloomberg, LP.

Maxim Group LLC acted as the Company's exclusive financial advisor
for the transaction.

                    About ReShape Lifesciences

ReShape Lifesciences Inc. (Obalon Therapeutics, Inc.) is a weight
loss and metabolic health-solutions company, offering an integrated
portfolio of proven products and services that manage and treat
obesity and metabolic disease.

ReShape Lifesciences reported a net loss of $11.38 million for the
year ended Dec. 31, 2023, compared to a net loss of $46.21 million
for the year ended Dec. 31, 2022. As of June 30, 2024, ReShape
Lifesciences had $6.4 million in total assets, $3.4 million in
total liabilities, and $3.04 million in total stockholders'
equity.

Irvine, California-based RSM US LLP, the Company's auditor since
2022, issued a "going concern" qualification in its report dated
April 1, 2024, citing that the Company has suffered recurring
losses from operations and negative cash flows. The Company
currently does not generate revenue sufficient to offset operating
costs and anticipates such shortfalls to continue. This raises
substantial doubt about the Company's ability to continue as a
going concern.


ROTI RESTAURANTS: Sets Expedited Auction for Assets on Nov. 11
--------------------------------------------------------------
Jack Grieve of Crain's Chicago Business reports that Roti, the
Chicago-based Mediterranean fast-casual restaurant chain, is up for
sale just two months after filing for Chapter 11 bankruptcy.

A rush auction is set for November 11, 2024, according to Ravinia
Capital LLC, which is managing the sale of Rōti's assets. A
minimum bid of $3.5 million for most or all of the 19 restaurant
locations is required, along with a $350,000 deposit, and the
deadline for submitting bids is November 7, 2024.

Rōti operates 10 restaurants in Illinois, six in the Washington,
D.C. area, and three in Minnesota. Ravinia Capital expressed a
preference for a buyer to take over all 19 locations, with a second
option being the acquisition of at least the Chicago and
Minneapolis locations. However, they are also open to appealing
bids for individual locations.

Ravinia Capital reported Rōti's 2023 revenue at $25.7 million, or
about $1.35 million per store.

"Ravinia will solicit bids for the Company's assets and ascertain,
with the bankruptcy court's approval, whom to select as the
Stalking Horse bidder to transact a Section 363 auction sale," the
bank wrote in a teaser of the sale. The restaurants, along with the
Rōti name, will be "sold free and clear of all liabilities," the
bank said.

The auction follows Rōti's filing for Chapter 11 bankruptcy
protection in August 2024. Unknown to the public, the business had
been struggling for years, ultimately reaching a critical point.

In a written declaration, CEO Justin Seamonds stated that Rōti
faced many of the same challenges that impacted the broader
hospitality industry during the pandemic. The company had to
rethink its food packaging, adapt to online ordering, and implement
new safety measures. As a result, Rōti closed 16 of its 42
restaurants between March 2020 and early 2023.

To help the remaining 26 locations weather the initial challenges
of the pandemic, Rōti secured rent deferral agreements with its
landlords.

Those deferral agreements are now expiring, and Rōti appears
unable to make the necessary payments. As Seamonds mentioned in the
court filings, the expiration of these deferrals is "resulting in a
significant increase in operational expenses that have been
difficult to manage."

The company has estimated its liabilities to be between $1 million
and $10 million, with the number of creditors ranging from 200 to
999. Its estimated assets are reported to be less than $50,000.

Founded in 2006, Rōti primarily built its business around the
lunch rush. However, similar fast-casual restaurants have struggled
since 2020 due to continued low foot traffic in office areas,
making the Mediterranean chain the latest to face difficulties.

                     About Roti Restaurants

Roti Restaurants own and operate fast-casual restaurants offering
Mediterranean menu with house-made meats, crisp vegetables, and
flavor-forward sauces.

Roti Restaurants, LLC and its affiliates concurrently filed
voluntary petitions for relief under Chapter 11 of the Bankruptcy
Code (Bankr. N.D. Ill. Case No. 24-12410) on Aug. 23, 2024.  The
petitions were signed by Justin Seamonds as manager.  At the time
of filing, Roti Restaurants, LLC estimated $50,000 in assets and $1
million to $10 million in liabilities.

Judge Donald R. Cassling presides over the case.

Michael P. Richman, Esq. at RICHMAN & RICHMAN LLC represents the
Debtors as counsel. The Debtors hired Ravinia Capital LLC, led by
Thomas Goldblatt, as their investment banker.

The U.S. Trustee for Region 11 appointed Ira Bodenstein as
Subchapter V trustee for Roti Restaurants.


SANUWAVE HEALTH: Grants 365K Stock Options to Four Executives
-------------------------------------------------------------
Sanuwave Health, Inc. disclosed in a Form 8-K filed with the
Securities and Exchange Commission that on Oct. 22, 2024, it
granted stock options under the Company's 2024 Equity Incentive
Plan to the following current and former executive officers in the
following amounts:

            Name               Number of Stock Options

            Morgan Frank                160,000
            Peter Sorensen               88,000
            Tim Hendricks                50,667
        Kevin A. Richardson, II          66,667

All options have a per share exercise price equal to $14.20, which
was the closing price per share of the Company's common stock on
the grant date, and the options shall vest and become exercisable
in 12 equal installments on each quarterly anniversary of the grant
date. The options have a term of ten years and are subject to the
terms and conditions of the 2024 Plan and the applicable award
agreement.

                     About SANUWAVE Health

Headquartered in Suwanee, Georgia, SANUWAVE Health, Inc. (OTCQB:
SNWV) -- http://www.SANUWAVE.com-- is an ultrasound and shock wave
technology company using patented systems of noninvasive,
high-energy acoustic shock waves or low-intensity, non-contact
ultrasound for regenerative medicine and other applications.  The
Company's focus is regenerative medicine utilizing noninvasive,
acoustic shock waves or ultrasound to produce a biological response
resulting in the body healing itself through the repair and
regeneration of tissue, musculoskeletal, and vascular structures.
The Company's two primary systems are UltraMIST and PACE. UltraMIST
and PACE are the only two Food and Drug Administration (FDA)
approved directed energy systems for wound healing.

New York, N.Y.-based Marcum LLP, the Company's auditor since 2018,
issued a "going concern" qualification in its report dated March
21, 2024, citing that the Company has incurred recurring losses and
needs to raise additional funds to meet its obligations, sustain
its operations, and resolve the events of default on the Company's
debt.  These conditions raise substantial doubt about the Company's
ability to continue as a going concern.


SHINECO INC: All Four Proposals Approved at Annual Meeting
----------------------------------------------------------
Shineco, Inc. reported in a Form 8-K filed with the Securities and
Exchange Commission that on Oct. 21, 2024, the Company held the
2025 annual general meeting of shareholders at which the
stockholders:

   (1) approved an amendment to the Company's certificate of
incorporation to effect, at the discretion of its Board of
Directors, a reverse stock split of the Common Stock at a ratio of
not less than 1-for-2 and not more than 1-for-25, subject to the
Board's authority to abandon such amendment;

   (2) approved the Company's 2025 Equity Incentive Plan, pursuant
to which 6,500,000 shares of the Company's common stock, par value
$0.001 per share, will be made available for issuance under the
2025 Equity Incentive Plan;

   (3) elected Mike Zhao, Sai (Sam) Wang, Jennifer Zhan, Mingyong
Hu, Aamir Ali Quraishi, Xiqiao Liu, and Hu Li as directors to serve
until their successors are duly elected and qualified at the 2026
annual meeting of stockholders or until their earlier resignation
or removal; and

   (4) ratified the appointment of Assentsure PAC as the
independent registered public accounting firm of the Company for
the fiscal year ending June 30, 2025.

                          About Shineco

Headquartered in Beijing, People's Republic of China, Shineco, Inc.
is a holding company incorporated in Delaware.  As a holding
company with no material operations of its own, the Company
conducts its operations through its subsidiaries and in the two
years ended June 30, 2023 and 2024, through the VIEs and
subsidiaries.  The Company's shares of common stock currently
listed on the Nasdaq Capital Markets are shares of its Delaware
holding company.

Singapore-based AssentSure PAC, the Company's auditor since 2021,
issued a "going concern" qualification in its report dated Sept.
30, 2024, citing that the Company had net losses of approximately
US$$24.3 million and US$14.0 million, and cash outflow of US$3.9
million and US$5.4 million from operating activities for the years
ended June 30, 2024 and 2023, respectively. As of June 30, 2024 and
2023, the Company had accumulated deficit of US$54.3 million and
US$31.7 million, respectively, and as of June 30, 2024 and 2023,
the Company had negative working capital of US$6.7 million and
US28.9 million, respectively.  These conditions raise substantial
doubt about the Company's ability to continue as a going concern.



SIFCO INDUSTRIES: Appoints Jennifer Wilson as CFO
-------------------------------------------------
SIFCO Industries, Inc. announced Oct. 25 the appointment of
Jennifer Wilson Skuhrovec as the Company's chief financial officer,
effective Nov. 13, 2024.  Ms. Wilson replaces Thomas Kubera, who
served as CFO since 2018 and announced his intention to retire
earlier this year.

"Jenn has significant experience in strategic accounting and
finance roles throughout her career, along with deep knowledge of
SIFCO's accounting and operating organization," said George
Scherff, CEO. "Her combination of financial acumen, business
insight and commitment to fostering a positive culture will be
invaluable as we pursue our goals of enhancing profitability and
shareholder value."

"We also want to thank Tom for his dedicated service to the
Company. He has steered us through some of our most significant
challenges and milestones and we wish him all the best in
retirement."
Ms. Wilson joined SIFCO in 2019 as Director of Financial Planning
and Analysis.  She began serving as the Controller of the Company's
Orange, CA facility in 2021 and assumed the role of Director of
External Reporting in 2022.  Prior to SIFCO, Ms. Wilson was an
Accounting and Finance Consultant with Resources Global
Professionals and served as Manager of Accounting and Treasury for
Technical Consumer Products.  Ms. Wilson is a certified public
accountant and holds an MBA in business administration and Bachelor
of Science in accounting from David N. Meyers College.

Ms. Wilson will be responsible for SIFCO's financial strategies and
will lead the finance and accounting organization, including
financial planning and analysis, treasury, internal and external
reporting, audit, tax, and risk management.  "I am excited to
accept the role of CFO and look forward to collaborating with the
team to shape a bright future for SIFCO as we move forward
together," Ms. Wilson said.

SIFCO supplies flight-critical forged components and machined
assemblies to the world's leading aircraft and engine
manufacturers. These components can be found on virtually all
commercial and military fixed-wing aircraft, as well as helicopters
and business jets.  SIFCO products are also supplied to leading
steam and gas turbine manufacturers and oil producers serving the
energy sector.

                       About SIFCO Industries

Headquartered in Cleveland, Ohio, SIFCO Industries, Inc. --
www.sifco.com -- produces forged components for (i) turbine engines
that power commercial, business and regional aircraft as well as
military aircraft and armored military vehicles; (ii) airframe
applications for a variety of aircraft; (iii) industrial gas and
steam turbine engines for power generation units; and (iv) other
commercial applications.

Cleveland, Ohio-based RSM US LLP, the Company's auditor since 2023,
issued a "going concern" qualification in its report dated Dec. 29,
2023, citing that the Company has debt maturing in October 2024 and
an alternate financing arrangement has yet to be executed.  This
raises substantial doubt about the Company's ability to continue as
a going concern.

"The Company has debt maturing in October 2024.  As a result of
this condition, there is substantial doubt about the Company's
ability to continue as a going concern . The Company continues to
evaluate available financial alternatives, including obtaining
acceptable alternative financing and the sale of its Maniago
location.  The Company cannot provide assurances that it will be
successful in restructuring the existing debt obligations,
obtaining capital or entering into a strategic alternative
transaction which provides sufficient funding for the refinancing
of its outstanding indebtedness prior to the maturity date of its
obligations under the Credit Agreement," said SIFCO in its
Quarterly Report for the period ended June 30, 2024.



SILVERGATE CAPITAL: Taps Ellerman Enzinna Levy as Special Counsel
-----------------------------------------------------------------
Silvergate Capital Corporation and its affiliates seek approval
from the U.S. Bankruptcy Court for the District of Delaware to hire
Ellerman Enzinna Levy PLLC as special counsel.

The firm will advise, counsel and represent the Debtors in
connection with the government investigations.

The firm's current hourly rates are as follows:

     Partner        $1,390 to $1,620
     Associate      $752 to $940
     Counsel        $1,060

Ellerman Enzinna Levy holds $2,500,000 as retainer.

Michael Levy, Esq., a partner of Ellerman Enzinna Levy, disclosed
in a court filing that the firm is a "disinterested person" within
the meaning of Section 101(14) of the Bankruptcy Code.

Consistent with the Guidelines for Reviewing Applications for
Compensation and Reimbursement of Expenses Filed Under 11 U.S.C.
Sec. 330 by Attorneys in Larger Chapter 11 Cases Effective as of
Nov. 1, 2013, Mr. Levy submits the following information:

     a) Other than providing a courtesy discount of 20 percent on
its standard associate rates in connection with certain document
review projects, Ellerman did not agree to any variations from, or
alternatives to, its typical or customary billing arrangements for
this engagement;

     b) None of Ellerman's professionals included in this
engagement have varied their rate based on the geographic location
for these Chapter 11 Cases;

     c) Ellerman has represented the Debtors since approximately
December 2022. Other than the periodic adjustments, the billing
rates and material financial terms of Ellerman's engagement have
not changed post-petition from the prepetition arrangement; and

     d) Ellerman, in conjunction with the Debtors, is developing a
prospective budget and staffing plan for these Chapter 11 Cases.

The firm can be reached through:

     Michael N. Levy, Esq.
     Ellerman Enzinna Levy PLLC
     1050 30th Street, NW
     Washington, DC 20007
     Phone: (202) 753-5553
     Email: mlevy@Ellermanlaw.com

        About Silvergate Capital Corporation

Silvergate Capital Corporation is a Maryland corporation
headquartered in La Jolla, California. Until July 1, 2024, it was a
bank holding company subject to supervision by the Board of
Governors of the Federal Reserve.

Silvergate Capital Corporation filed its voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. D. Del. Lead
Case No. 24-12158) on Sept. 17, 2024, listing $100 million to $500
million in assets and $10 million to $50 million in liabilities.
The petitions were signed by Elaine Hetrick as chief administrative
officer.

Paul N. Heath, Esq. at RICHARDS, LAYTON & FINGER, P.A. represents
the Debtor as counsel.


SILVERGATE CAPITAL: Taps Sheppard Mullin as Special Counsel
-----------------------------------------------------------
Silvergate Capital Corporation and its affiliates seek approval
from the U.S. Bankruptcy Court for the District of Delaware to hire
Sheppard, Mullin, Richter & Hampton LLP as special counsel.

The firm's services include:

     (a) advising, counseling and representing the Debtors with
respect to the Litigation; and

     (b) advising, counseling and representing the Debtors in any
litigation in or related to these Chapter 11 Cases that the Debtors
deem as necessary and appropriate and which Sheppard Mullin has
agreed or agrees to assist, including but not limited to the
matters related to the Litigation.

Sheppard Mullin's current hourly rates are as follows:

     Partner            $910 - $1460
     Associate          $440 - $930
     Special Counsel    $865
     Paraprofessional   $385

Sheppard Mullin has held over time an aggregate amount of
$3,807,175.45 in retainers.

Polly Towill, a partner of Sheppard Mullin, disclosed in a court
filing that the firm is a "disinterested person" within the meaning
of Section 101(14) of the Bankruptcy Code.

Consistent with the Guidelines for Reviewing Applications for
Compensation and Reimbursement of Expenses Filed Under 11 U.S.C.
Sec. 330 by Attorneys in Larger Chapter 11 Cases Effective as of
Nov. 1, 2013, Ms. Towill submits the following information:

   a) Question: Did Sheppard Mullin agree to any variations from,
or alternatives to, Sheppard Mullin's standard billing arrangements
for this engagement?

   Answer: No. Sheppard Mullin did not agree to any variations
from, or alternatives to, its typical or customary billing
arrangements for this engagement.

   b) Question: Do any of the Sheppard Mullin professionals in this
engagement vary their rate based on the geographic location of the
Debtors’ chapter 11 cases?

   Answer: No. None of Sheppard Mullin's professionals included in
this engagement have varied their rate based on the geographic
location for these Chapter 11 Cases.

   c) Question: If Sheppard Mullin has represented the Debtors in
the 12 months prepetition, disclose Sheppard Mullin's billing rates
and material financial terms for the prepetition engagement,
including any adjustments during the 12 months prepetition. If
Sheppard Mullin's billing rates and material financial terms have
changed postpetition, explain the difference and the reasons for
the difference.

   Answer: Sheppard Mullin's current hourly rates for services
rendered on behalf of the Debtors range as follows.

           Partner              $910 to $1460
           Associate            $440 to $930
           Special Counsel      $865
           Paraprofessional     $385

   Sheppard Mullin represented the Debtors from Sep. 16, 2023 to
Dec. 31, 2023, using the hourly rates listed below:

           Partner              $915 to 1350
           Associate            $565 to 870
           Special Counsel      $810

   d) Question: Have the Debtors approved Sheppard Mullin's budget
and staffing plan, and, if so, for what budget period?

   Answer: Sheppard Mullin, in conjunction with the Debtors, is
developing a prospective budget and staffing plan for the
Litigation during the pendency of these Chapter 11 Cases.

The firm can be reached through:

          Polly Towill, Esq.
          SHEPPARD MULLIN RICHTER AND HAMPTON LLP
          333 South Hope Street, 43rd Floor
          Los Angeles, CA 90071
          Telephone: (213) 617-5480
          Facsimile: (213) 620-1398
          Email: ptowill@sheppardmullin.com

        About Silvergate Capital Corporation

Silvergate Capital Corporation is a Maryland corporation
headquartered in La Jolla, California. Until July 1, 2024, it was a
bank holding company subject to supervision by the Board of
Governors of the Federal Reserve.

Silvergate Capital Corporation filed its voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. D. Del. Lead
Case No. 24-12158) on Sept. 17, 2024, listing $100 million to $500
million in assets and $10 million to $50 million in liabilities.
The petitions were signed by Elaine Hetrick as chief administrative
officer.

Paul N. Heath, Esq. at RICHARDS, LAYTON & FINGER, P.A. represents
the Debtor as counsel.


SIYATA MOBILE: To Present at The ThinkEquity Conference
-------------------------------------------------------
Siyata Mobile Inc. announced that it will be participating in The
ThinkEquity Conference on Oct. 30, 2024, at the Mandarin Oriental
Hotel in New York.  The ThinkEquity Conference gathers
institutional investors, corporate clients, and other industry
professionals to highlight groundbreaking innovations and financial
strategies.

Glenn Kennedy, VP of International Sales, will be presenting at 4
p.m. ET on October 30th.  Glenn will also be holding one-on-one
investor meetings throughout the day.  Interested investors can
register to attend and schedule on-on-one meetings.

                          About Siyata Mobile

British Columbia, Canada-based Siyata Mobile Inc. is a B2B global
developer and vendor of next-generation Push-To-Talk over Cellular
handsets and accessories.  Its portfolio of rugged PTT handsets and
accessories enables first responders and enterprise workers to
instantly communicate over a nationwide cellular network of choice,
to increase situational awareness and save lives.  Police, fire,
and ambulance organizations as well as schools, utilities, security
companies, hospitals, waste management companies, resorts and many
other organizations use Siyata PTT handsets and accessories.

Jerusalem, Israel-based Barzily and Co., the Company's auditor
since 2023, issued a "going concern" qualification in its report
dated April 3, 2024, citing that the Company has suffered recurring
losses from operations, high accumulated losses, outstanding bank
loan and an outstanding balance in respect of the sale of future
receipts, that raise substantial doubt about its ability to
continue as a going concern.


SPI ENERGY: Receives Nasdaq Delisting Determination Letter
----------------------------------------------------------
SPI Energy Co., Ltd. disclosed in a Form 8-K Report filed with the
U.S. Securities and Exchange Commission that on October 15, 2024,
the Company received a letter from the Listing Qualifications
Department of The Nasdaq Stock Market LLC issuing a Staff
determination. The Staff Determination noted that as the Company
had not regained compliance with the Listing Rule 5550(a)(2) within
the period as prescribed by the Staff, its securities will be
delisted from the Nasdaq Capital Market.

Separately, the Staff Determination also noted that the Company did
not meet the terms of the exception for demonstrating compliance
with Nasdaq Listing Rule 5250(c)(1) which requires the timely
filing of all required periodic reports with the SEC. Specifically
in this regard, the Staff Determination noted that the Company's
failure in filing its Form 10-K for the period ended December 31,
2023 and its Form 10-Q for the periods ended March 31, 2024 and
June 30, 2024 by October 14, 2024 within the period as permitted by
Nasdaq, each serves as separate and additional bases for the
delisting of the Company's securities from Nasdaq, and that the
Company should address these concerns before the Nasdaq Hearings
Panel if it appeals the Staff Determination.

The Letter notified the Company that it may appeal the Staff's
determination to the Panel. The Company plans to appeal the Staff
Determination and expects to submit a request for hearing before
the Panel.

The Staff Determination has no immediate effect on the listing of
the Company's common stock on the Nasdaq Capital Market. The
Company plans to fulfill each of the conditions as stated in the
Staff Determination, apply to the Panel for the hearing and the
comply with the procedures for the Panel hearing. As highlighted in
the Letter, the hearings before the Panel are typically scheduled
to occur approximately 30-45 days after the date of the hearing
request. The Staff Determination also noted that a request for a
hearing regarding a delinquent filing will stay the suspension of
the Company's securities only for a period of 15 days from the date
of the request. When requesting a hearing before the Panel, the
Company would also be able to request a stay of such suspension,
pending the hearing.

History of Potential Nasdaq Delisting

                        Non-Compliance with
                  Nasdaq Listing Rule 5550(a)(2)

As previously announced in the Current Report on Form 8-K filed
with the SEC on October 20, 2024, on October 19, 2024, the Staff
notified the Company that the bid price for its ordinary shares,
par value $0.0001 per share had closed below $1.00 per share for 30
consecutive business days and, as a result, the Company no longer
satisfied Nasdaq Listing Rule 5450(a)(1), the minimum bid price
requirement applicable to The Nasdaq Global Select Market issuers.
Pursuant to Nasdaq Listing Rule 5810(c)(3)(A), the Company was
afforded an initial 180-calendar day grace period, through April
16, 2024, to regain compliance with the minimum bid price
requirement.

Issuers listed on The Nasdaq Global Select Market are not eligible
for a second 180-day grace period under the Nasdaq Listing Rules.
However, based upon the Company's compliance with the various
criteria required under Nasdaq Listing Rule 5810(c)(3)(A)(ii) to
obtain a second 180-day grace period applicable to issuers listed
on The Nasdaq Capital Market, the Company applied to transfer the
listing of its Ordinary Shares to The Nasdaq Capital Market.

Subsequently, as previously disclosed in the Current Report on Form
8-K filed with the SEC on April 25, 2024, on April 23, 2024, the
Company was notified by the Staff that the Staff granted the
Company's request to transfer the listing of the Ordinary Shares
from The Nasdaq Global Select Market tier to The Nasdaq Capital
Market tier, and that the Staff granted the Company's request for a
second 180-calendar day period, or until October 14, 2024 (the
"Second Compliance Period"), to regain compliance with the $1.00
bid price requirement, as set forth in Nasdaq Listing Rule
5550(a)(2). To regain compliance with such minimum price
requirement, the Company must evidence a closing bid price of at
least $1.00 per share for a minimum of 10 consecutive business
days. The transfer of the listing of the Ordinary Shares from The
Nasdaq Global Select Market to The Nasdaq Capital Market took
effect with the open of business on April 25, 2024.

In light of the Company's failure to comply with the Listing Rule
5550(a)(2) within the Second Compliance Period, the Company
received the Staff Determination on October 15, 2024.

                        Non-Compliance with
                  Nasdaq Listing Rule 5250(c)(1)

As previously disclosed in the Current Report on Form 8-K filed
with the SEC on April 22, 2024, the Company received a notice from
the Staff on April 19, 2024 notifying the Company that due to the
Company's failure to timely file its Annual Report on Form 10-K for
the fiscal year ended December 31, 2023 with the SEC, the Company
is not in compliance with Nasdaq's continued listing requirements
under the Filing Rule.

The Company then received a second delinquency notification letter
from Nasdaq on May 20, 2024 due to the Company's non-compliance
with the Filing Rule as a result of the Company's failure to timely
file its Quarterly Report on Form 10-Q for the fiscal quarter ended
March 31, 2024, as well as a third delinquency notification letter
from Nasdaq on August 20, 2024 due to the Company's non-compliance
with the Filing Rule as a result of the Company's failure to timely
file its Quarterly Report on Form 10-Q for the fiscal quarter ended
June 30, 2024.

Based on the materials submitted by the Company on June 18, 2024,
July 5, 2024, July 25, 2024, August 1, 2024, August 2, 2024 and
September 4, 2024, the Staff determined to grant an exception to
enable the Company to regain compliance with the Filing Rule by
filing the Form 10-K, the Q1 Form 10-Q and the Q2 Form 10-Q on or
before October 14, 2024. In light of the Company's failure to file
the Form 10-K, the Q1 Form 10-Q and the Q2 Form 10-Q by October 14,
2024, the Company received the Staff Determination on October 15,
2024.

                           About SPI Energy Co.

SPI Energy Co., Ltd. is a global provider of photovoltaic (PV)
solutions for business, residential, government and utility
customers and investors. The Company develops solar PV projects
which are either sold to third party operators or owned and
operated by the Company for selling of electricity to the grid in
multiple countries in Asia, North America and Europe.

SPI Energy reported a net loss of $1.89 million for the three
months ended Sept. 30, 2023, compared to a net loss of $13.49
million for the three months ended Sept. 30, 2022. As of Sept. 30,
2023, the Company had $230.19 million in total assets, $214.19
million in total liabilities, and $16 million in total equity.

New York, New York-based Marcum Asia CPAs LLP, the Company's
auditor since 2018, issued a "going concern" qualification in its
report dated April 14, 2023, citing that the Company has a
significant working capital deficit, has incurred significant
losses and needs to raise additional funds to sustain its
operations. These conditions raise substantial doubt about the
Company's ability to continue as a going concern.

The Company suffered a net loss of $5.6 million during the nine
months ended September 30, 2023 from continuing operations. As of
September 30, 2023, there was net working capital deficit of $114.7
million and accumulated deficit of $684.7 million. These factors
raise substantial doubt as to its ability to continue as a going
concern, according to the Company's Quarterly Report for the period
ended Sept. 30, 2023.


STG LOGISTICS: $750MM Bank Debt Trades at 43% Discount
------------------------------------------------------
Participations in a syndicated loan under which STG Logistics Inc
is a borrower were trading in the secondary market around 57.4
cents-on-the-dollar during the week ended Friday, Oct. 25, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $750 million Term loan facility is scheduled to mature on March
24, 2028. About $731.3 million of the loan has been drawn and
outstanding.

STG Logistics, Inc., also known as St. George Logistics, is a
logistics company with a corporate office in North Bergen, New
Jersey.


SYNAPSE FINANCIAL: Bidding Process Begins Amid Bankruptcy Sale
--------------------------------------------------------------
B. Riley Advisory Services is soliciting bids for the assets of
Synapse Financial Technologies, Inc., pursuant to the Order of the
United States Bankruptcy Court, Central District of California,
Chapter 11 Case No.: 1:24-bk-10646-MB.

The Deadline for Initial Indications of Interest is November 4,
2024 at 4:00 p.m. Pacific Time. The Deadline for Initial Bids is
November 11, 2024 at 4:00 p.m. Pacific Time.

The Synapse Financial Technologies platform provided Banking as a
Service (BaaS) infrastructure to fintech customers. According to
its Fall 2023 literature, the Synapse platform was serving
approximately 120 fintech customers, 3 million active users, $60
billion annualized money movements and $3 billion card-based
spending. The system is running on MongoDB Atlas and AWS.

The assets being offered by the Chapter 11 Trustee include:

-- The Synapse Financial Technologies platform, a BaaS (Banking as
a Service) and IP

-- Equity interests in subsidiaries, Synapse Credit, LLC and
Synapse Brokerage, LLC

-- Other Assets as determined by the Chapter 11 Trustee

To receive additional information and to request a Non-Disclosure
Agreement (NDA) required to investigate this opportunity, please
contact:

Seth R. Freeman, Managing Director at sfreeman@brileyfin.com ; Tel
+1-925-899-1550

Jonathan Wernick, Managing Director at jwernick@brileyfin.com; Tel
+1 310-909-6121

                     About Synapse Financial

Headquartered in San Francisco, Calif., Synapse Financial
Technologies, Inc. provides banking-as-a-service platform for
embedded finance solutions worldwide.

The Debtor sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. C.D. Cal. Case No. 24-10646) on April 22, 2024. In the
petition signed by Sankaet Pathak, chief executive officer, the
Debtor disclosed up to $50 million in assets and liabilities.

Judge Martin R. Barash oversees the case.

Ron Bender, Esq., at Levene, Neale, Bender, Yoo & Golubchik L.L.P.,
is the Debtor's legal counsel.

Jelena McWilliams has been appointed as Chapter 11 Trustee.  She
has tapped GlassRatner Advisory & Capital Group LLC d/b/a B. Riley
Advisory Services as her financial advisor; and Cravath, Swaine &
Moore LLP and Keller Benvenutti Kim LLP as counsel.


T & U INVESTMENTS: Hires Scott Macmillan Baker P.C. as Attorney
---------------------------------------------------------------
T & U Investments LLC seeks approval from the U.S. Bankruptcy Court
for the District of Arizona to employ Scott Macmillan Baker, P.C.
as attorney.

The firm's services include:

     a. providing the Debtor with legal advice and assistance as to
their powers and duties as debtor-in-possession in the continued
operation of their affairs;

     b. providing legal advice and assistance to the Debtor as is
necessary to preserve and protect assets, to arrange for a
continuation of the working capital and other financing, to prepare
all necessary applications, answers, orders, reports and other
legal documents;

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

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

     e. providing other legal services as may be necessary during
the course of the bankruptcy proceedings.

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

The firm received a pre-petition retainer in the of $25,000.

Scott MacMillan Baker, Esq., a partner at Scott Macmillan Baker,
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:

     Scott Macmillan Baker, Esq.
     Law Offices Of Scott Macmillan Baker, P.C.
     4562 N. First Avenue, Suite 100
     Tucson, AZ 85718
     Tel: (520) 629-0900
     Email: bakerlaw@bakerlawpc.net

              About T & U Investments

T & U Investments, LLC filed a petition under Chapter 11,
Subchapter V of the Bankruptcy Code (Bankr. D. Ariz. Case No.
24-06816) on August 16, 2024, with as much as $50,000 in both
assets and liabilities.

Scott M. Baker, Esq., at Scott Macmillan Baker, PC represents the
Debtor as legal counsel.


TAMG REALTY: Trustee Hires Jones & Walden LLC as Counsel
--------------------------------------------------------
Leon S, Jones, the Trustee for TAMG Realty Inc., seeks approval
from the U.S. Bankruptcy Court for the Northern District of Georgia
to employ employ Jones & Walden LLC as counsel.

The firm will provide these services:

     a. prepare pleadings and applications;

     b. conduct of examination;

     c. advise the Trustee of its rights, duties and obligations as
a Trustee;

     d. consult with the Trustee and representing the Trustee with
respect to a Chapter 11 administration;

     e. institute and prosecute necessary legal proceedings, and
general business legal advice and assistance; and

     f. take any and all other action incident to the proper
preservation and administration of the estate.

The firm will be paid at these rates:

     Attorneys                   $300 to $475 per hour
     paralegals and law clerks   $110 to 200 per hour

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

Leon S. Jones, Esq., a partner at Jones & Walden LLC, disclosed in
a court filing that the firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Leon S. Jones, Esq.
     699 Piedmont Avenue, NE
     Atlanta, GA 30308
     Tel:(404) 564-9300
     Email: ljones@joneswalden.com

              About TAMG Realty

TAMG Realty Inc. owns three properties in Georgia, having a total
current value of $4.7 million.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. N.D. Ga. Case No. 24-54636) on May 6, 2024,
with $4,846,000 in assets and $4,867,038 in liabilities. Tiffany
Gray, CEO, signed the petition.

Michael D. Robl, Esq., at Robl Law Group, LLC represents the Debtor
as bankruptcy counsel.


TECH GROUP: Seeks to Hire Mendez Law Offices PLLC as Counsel
------------------------------------------------------------
Tech Group One, Inc. seeks approval from the U.S. Bankruptcy Court
for the Southern District of Florida to employ Mendez Law Offices,
PLLC as counsel.

The firm will provide these services:

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

     b. advise the debtor with respect to its responsibilities in
complying with the U.S. Trustee's Operating Guidelines and
Reporting Requirements and with the rules of the court;

    c. prepare motions, pleadings, orders, applications, adversary
proceedings, and other legal documents necessary in the
administration of the case;

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

    e. represent the debtor in negotiation with its creditors in
the preparation of a plan.

The firm will be paid at these rates:

     Attorneys                  $450 to $500 per hour
     Legal Assistant/Paralegal  $150 per hour

The firm will be paid a retainer in the amount of $10,000, plus
$1,738 filing fee.

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

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

The firm can be reached at:

     Diego G. Mendez, Esq.
     Mendez Law Offices, PLLC
     PO Box 228630
     Miami, FL 33178
     Telephone: (305) 264-9090
     Facsimile: (305) 264-9080
     Email: diego.mendez@mendezlawoffices.com

              About Tech Group One Inc

Tech Group One Inc. filed its voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. S.D. Fla. Case No.
24-20339) on October 4, 2024, listing up to $50,000 in assets and
$500,001 to $1 million in liabilities. Diego G. Mendez, Esq. at the
law firm of Mendez Law Offices, PLLC represents the Debtor as
counsel.


THREE SEAS: Gets Interim OK to Use Cash Collateral
--------------------------------------------------
Three Seas Atlanta, LLC received interim approval from the U.S.
Bankruptcy Court for the Western District of North Carolina to use
cash collateral.

The court authorized the company to utilize cash collateral for the
payment of its operating expenses as detailed in its budget, which
shows a total of $44,975 in weekly expenses.

The company's expenses must not exceed the budget by more than 10%
per line item on a cumulative basis.

The interim order granted creditors a replacement lien on the
company's property with the same priority as their pre-bankruptcy
lien.

                     About Three Seas Atlanta

Three Seas Atlanta, LLC filed its voluntary petition for relief
under Chapter 11 of the Bankruptcy Code (Bankr. W.D. N.C. Case No.
24-30881) on October 8, 2024, listing up to $50,000 in assets and
up to $1 million in liabilities.

Judge Ashley Austin Edwards presides over the case.

John C. Woodman, Esq., at Essex Richards represents the Debtor as
counsel.


TIRES RIMS: Richard Furtek Named Subchapter V Trustee
-----------------------------------------------------
The U.S. Trustee for Regions 3 and 9 appointed Richard Furtek of
Furtek & Associates, LLC as Subchapter V trustee for Tires Rims and
Parts, LLC.

Mr. Furtek will be paid an hourly fee of $325 for his services as
Subchapter V trustee and will be reimbursed for work-related
expenses incurred.  

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

The Subchapter V trustee can be reached at:

     Richard E. Furtek
     Furtek & Associates, LLC
     Lindenwood Corporate Center
     101 Lindenwood Drive, Suite 225
     Malvern, PA 19355
     Phone: (215) 768-8030
     Email: rfurtek@furtekassociates.com

                     About Tires Rims and Parts

Tires Rims and Parts, LLC, a company in Norristown, Pa., filed a
petition under Chapter 11, Subchapter V of the Bankruptcy Code
(Bankr. E.D. Pa. Case No. 24-13582) on October 4, 2024, with total
assets of $313,877 and total liabilities of $2,860,566. Jeff Myers
and Lisa Myer, co-managing members, signed the petition.

Judge Patricia M. Mayer handles the case.

The Debtor is represented by Dimitri L. Karapelou, Esq., at Musi,
Merkins, Daubenberger & Clark, LLP.


TONIX PHARMACEUTICALS: Empery Asset, 2 Others Hold 1.34% Stake
--------------------------------------------------------------
Empery Asset Management, LP, Ryan M. Lane, and Martin D. Hoe
disclosed in Schedule 13G Report filed with the U.S. Securities and
Exchange Commission that as of September 30, 2024, they
beneficially owned 1,739,864 shares of Common Stock issuable upon
exercise of Warrants, representing 1.34% of the shares
outstanding.

A full-text copy of Empery Asset's SEC Report is available at:

                  https://tinyurl.com/4mdjc98j

                    About Tonix Pharmaceuticals

Chatham, N.J.-based Tonix Pharmaceuticals Holding Corp., through
its wholly owned subsidiary Tonix Pharmaceuticals, Inc., is a fully
integrated biopharmaceutical company focused on developing and
commercializing therapeutics to treat and prevent human disease and
alleviate suffering.

                           Going Concern

The Company cautioned in its Form 10-Q report for the quarter ended
March 31, 2024, that there is substantial doubt about its ability
to continue as a going concern. The Company has suffered recurring
losses from operations and negative cash flows from operating
activities. As of March 31, 2024, the Company had working capital
of approximately $9.6 million and an accumulated deficit of
approximately $615.6 million. The Company held cash and cash
equivalents of approximately $7 million as of March 31, 2024.
During the fourth quarter of 2023, the Company engaged CBRE, an
international real estate brokerage firm, to potentially find a
strategic partner for or buyer of its Advanced Development Center
in North Dartmouth, Massachusetts, to align with its current
business objectives and priorities. As of March 31, 2024, the
Company does not have a commitment in place to sell the building.

The Company believes that its cash resources at March 31, 2024, and
the gross proceeds of $4.4 million raised from an equity offering
in the second quarter of 2024, will not meet its operating and
capital expenditure requirements through the second quarter of
2025.

As of June 30, 2024, Tonix had $70.3 million in total assets, $28.2
million in total liabilities, and $42.1 million in total
stockholders' equity.


TOWN & COUNTRY: Hires Farsad Law Office P.C. as Counsel
-------------------------------------------------------
Town & Country West, LLC seeks approval from the U.S. Bankruptcy
Court for the Eastern District of California to employ Farsad Law
Office, P.C. to handle its Chapter 11 case.

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

Arasto Farsad, Esq., a partner at Farsad Law Office, 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:

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

              About Town & Country West, LLC

Town & Country West LLC is a Single Asset Real Estate (as defined
in 11 U.S.C. § 101(51B)).

Town & Country West LLC sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D. Cal. Case No. 24-24493) on October 7,
2024. In the petition filed by Waqar Khan, as manager, the Debtor
reports estimated assets and liabilities between $10 million and
$50 million each.

The Honorable Bankruptcy Judge Ronald H. Sargis oversees the case.


TOYS 'R' US: Ex-N.J. HQ Turn Into Housing 7 Years After Chapter 11
------------------------------------------------------------------
Mike Hayes of Gothamist reports that seven years after Toys "R" Us
filed for bankruptcy, plans to redevelop the site of the company's
former New Jersey headquarters are finally making progress.

This week, Wayne Township officials approved an ordinance to rezone
the property for residential use, enabling the developer who
acquired the land from Toys "R" Us in 2019 to proceed with
converting a significant portion of the 191-acre site into 1,360
apartments. More than 200 of these units will be allocated as
affordable housing for low- and middle-income residents. The town
is mandated by the state to create around 500 affordable homes, but
Wayne officials have long been at odds with the state over how to
meet this requirement.

This development follows five years of negotiations between the
township and Point View Wayne Properties, the land's new owner. The
development plan faced opposition from township officials, but
discussions advanced after the developer threatened legal action,
claiming Wayne was hindering the process.

On October 1, a Passaic County Supreme Court judge ordered the
township to rezone the property within 30 days to facilitate
construction. After the 5-2 vote in favor of the rezoning, Wayne
Town Council President Jason DeStefano told Gothamist that this
decision was "the right thing to do" and expressed his contentment
with the outcome.

However, construction will only begin after several additional
bureaucratic steps, including further votes on the development
plans by both the Wayne town council and planning board.

                     About Toys "R" Us Inc.

Toys "R" Us Inc. operates as a retailer of toys and juvenile
products. The Company offers products such as action-figures,
dolls, role play toys, vehicles, video game software, and
accessories. Toys "R" Us serves customers in the United States.

Toys "R" Us Inc. sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D. Va. Case No. 17-34665) on Sept. 19,
2017.  In its petition, the Debtor reports estimated assets and
liabilities between $1 billion and $10 billion each.

The Debtor is represented by Michael A. Condyles of Kutak Rock
LLP.




TRUE VALUE: Court Okays Use of Cash Collateral Despite Opposition
-----------------------------------------------------------------
Kathleen Steele Gaivin of Hardware Retailing reports that on
Friday, October 18, 2024, the U.S. Bankruptcy Court for the
District of Delaware granted True Value temporary approval to use
cash collateral from its lenders to continue operations during its
Chapter 11 bankruptcy and to pursue its planned sale to Do it Best
Corp.

This decision came after PNC Bank and a group of other lenders
raised objections on October 16, 2024, arguing they hadn't agreed
to the use of their cash collateral for True Value's efforts to
complete the sale.

PNC Bank, along with several other institutions—including Bank of
America, Bank of Montreal, First-Citizens Bank & Trust, Huntington
National Bank, Citizens Bank, and Webster Business Credit—filed
objections to True Value's October 14 Chapter 11 filing. They
expressed concerns that the sale wouldn't provide them with maximum
returns. According to court documents, True Value had over $238
million in debt, with $219.46 million in revolving loans and $18.75
million in term loans.

Do it Best offered $153 million to acquire True Value’s assets,
along with an additional $45 million to cover certain liabilities
and trade payables. However, the lenders claimed the deal would
leave them with a loss of around $100 million after expenses.

"The Debtors (True Value Company) have filed Chapter 11 cases and
now seek to run a sale process to sell their business as a going
concern to Do it Best Corp, financed with the nonconsensual use of
the Lenders' cash collateral," the letter from the creditors
stated. The banks claim that even if True Value could prove they
would take less of a loss from the sale to Do it Best opposed to
liquidation, the "theory is entirely premised on the Debtors
discrediting, ignoring and/or misrepresenting the liquidation value
analysis performed by the Debtors’ own (highly reputable and
well-known) liquidations expert, Hilco Global," it read.

According to the court filing, the lenders argue they were not
given the full details of Hilco's comprehensive net worth analysis,
which True Value had commissioned before filing for Chapter 11.
Instead, they only received the lowest potential valuation. "The
analysis indicated a low-end liquidation recovery loss to the
Lenders of $157 million, but did not adjust the high-end and
mid-range Hilco valuations, which the Debtor simply disregarded."
These other valuations were not included in the court documents.

On the same day the lenders filed their opposition, Megan Menzer,
owner of Newton's True Value in Cherryvale, Kansas, and a member of
the True Value Cooperative Company's Board of Directors, filed her
own statement criticizing Hilco’s report. Menzer argued the
report failed to consider that store owners would focus on
preserving vendor relationships to keep their stores running
post-liquidation. She noted that store owners are skeptical of the
liquidation process and are prioritizing their own interests, which
differ from True Value's in such a scenario.

Menzer also mentioned that True Value was struggling to collect
receivables, with many customers delaying payments. She further
warned that store owners might stop paying the company for drop
shipments altogether, opting to pay suppliers directly to maintain
their relationships.

In a liquidation scenario, Menzer explained that retailers would
shift their focus and resources to finding alternative suppliers,
emphasizing that store owners, herself included, would prefer to
support a going-concern sale over liquidation.

Menzer's statements align with an October 4 letter from True
Value's attorney, Daniel Fiorillo, which informed vendors about the
company's worsening financial situation. The letter revealed that
approximately 330 vendors had placed True Value on hold due to
unpaid bills, and logistics providers were threatening to stop
services as well.

                   About True Value Company

True Value Company, headquartered in Chicago, is one of the world's
leading hardlines wholesalers with over 75 years of experience.
True Value Company has an international network of 4,500
independently owned and operated stores that are committed to
providing customers exceptional products and expert guidance for
their DIY and home maintenance projects.

True Value Company, L.L.C., and certain of its affiliates initiated
voluntary Chapter 11 proceedings (Bankr. D. Del. Lead Case No.
24-12337) on October 14, 2024. True Value estimated total assets of
$100 million to $500 million and liabilities of $500 million to $1
billion as of the bankruptcy filing.

Skadden, Arps, Slate, Meagher & Flom LLP; Glenn Agre Bergman &
Fuentes LLP; and Young Conaway Stargatt & Taylor, LLP, are serving
as legal counsel, M3 Partners, LP, is serving as financial advisor;
and Houlihan Lokey is serving as investment banker to the Company.
Omni Agent Solutions is the claims agent.


TRUE VALUE: Thompson Marshalltown Store Stays Open Despite Ch.11
----------------------------------------------------------------
Mike Donahey of Times Republican reports that Thompson True Value,
a hardware store in Marshalltown with a history dating back to
1860, continues to operate and serve customers.

"We will continue to offer our extensive product selection,
machinery repair, Weber grills, custom paint-tinting and more, all
with personal customer service," Owner-operator Dave Thompson said
on Thursday, October 18, 2024.

Earlier this week, True Value, the Chicago-based hardware retailer,
filed for Chapter 11 bankruptcy and reached an agreement to sell
its assets to competitor Do It Best Corp., according to WGN-TV in
Chicago.

"Our customers won't see any difference in how we've operated over
the past 39 years," said Thompson. "We've been independently owned
and operated since joining True Value. In fact, we received a
delivery from True Value just after the bankruptcy announcement.
The sale of corporate assets to Do It Best will likely benefit our
customers by expanding our product selection."

True Value stated in a press release that its 4,500 locations,
except for one corporate store in Palatine, Illinois, are all
independently owned and unaffected by the bankruptcy. They will
continue to remain open for business.

Thompson, along with his wife Kathy and their son Paul, who co-own
the store, relocated to their current 14,000-square-foot location
at 106 S. Center St. in 2019.

The decision to invest in a new downtown store came after a severe
snowstorm and tornado in 2018 caused significant damage to the roof
trusses of their previous location. Despite the damage, the store
continued to serve customers, allowing them to place orders at the
front counter or drive up to the front door while staff retrieved
the products.

The old building, a local landmark since the 1950s, was originally
built as Smity's Grocery and later converted into a hardware store,
which the Thompsons purchased in 1985. After the building was
demolished, the Thompsons incorporated pieces of the old store into
the new location, including red bricks from the original structure
that now form part of the entrance.

At the grand opening of the new 14,000-square-foot store in July
2019, Thompson, a 52-year veteran of the hardware business,
reflected on the continuity of their operation. He began his career
in 1972 at his family’s True Value store in Eau Claire,
Wisconsin, and expressed pride in continuing the tradition of
downtown hardware retailing that began in 1860 with Abbott
Hardware, founded by Albert Cutler Abbott. This tradition, carried
on by various owners, makes Thompson True Value one of the oldest
continuously operating retail businesses in Marshalltown, according
to local historian Jay Carollo.

Do It Best, based in Fort Wayne, Indiana, purchased the 75-year-old
True Value brand for $153 million, according to court documents.
The sale is expected to close by the end of 2024, a spokesperson
for True Value said. True Value has several other locations in
central Iowa, including Grimes, Huxley, Indianola, Madrid, and West
Des Moines, according to the Des Moines Register.

Thompson True Value operates Monday through Friday from 8 a.m. to 6
p.m., Saturdays from 8 a.m. to 5 p.m., and Sundays from noon to 5
p.m. For more information, contact 641-753-6647 or visit
https://stores.truevalue.com-marshalltown.

                   About True Value Company

True Value Company, headquartered in Chicago, is one of the world's
leading hardlines wholesalers with over 75 years of experience.
True Value Company has an international network of 4,500
independently owned and operated stores that are committed to
providing customers exceptional products and expert guidance for
their DIY and home maintenance projects.

True Value Company, L.L.C., and certain of its affiliates initiated
voluntary Chapter 11 proceedings (Bankr. D. Del. Lead Case No.
24-12337) on October 14, 2024. True Value estimated total assets of
$100 million to $500 million and liabilities of $500 million to $1
billion as of the bankruptcy filing.

Skadden, Arps, Slate, Meagher & Flom LLP; Glenn Agre Bergman &
Fuentes LLP; and Young Conaway Stargatt & Taylor, LLP, are serving
as legal counsel, M3 Partners, LP, is serving as financial advisor;
and Houlihan Lokey is serving as investment banker to the Company.
Omni Agent Solutions is the claims agent.


TUPPERWARE BRANDS: Sells Co. to Lender Group
--------------------------------------------
Nate Delesline III of Retail Dive reports that following its
Chapter 11 bankruptcy filing last September 2024, Tupperware Brands
Corp. has secured an agreement in principle to sell itself to a
group of lenders, including Stonehill Capital Management and Alden
Global Capital, the company announced Tuesday in a press release.
The lenders intend to purchase the business for $23.5 million in
cash while converting $63 million in debt into ownership, as
indicated in court documents.

A sale hearing is set for Tuesday, October 29, 2024, before Judge
Brendan Shannon in the U.S. Bankruptcy Court for the District of
Delaware, with the transaction anticipated to close by the end of
the month. The pending sale agreement has resulted in the
cancellation of a previously scheduled auction for Tupperware's
assets, according to court filings.

Upon completing the sale, the new owners plan to transition
Tupperware to a private entity and relaunch it in stages under the
name "The New Tupperware Company," adopting a "start-up
mentality."

                    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


UNDEAD PRODUCTIONS: Hires Steidl & Steinberg P.C. as Counsel
------------------------------------------------------------
Undead Productions, Inc. seeks approval from the U.S. Bankruptcy
Court for the Western District of Pennsylvania to employ Steidl &
Steinberg, P.C. to handle its Chapter 11 case.

The firm will be paid at $300 per hour.

The firm will received a retainer in the amount of $15,000, plus
the filing fee of $1,738.

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

Michael J. Henny, Esq., a partner at Steidl & Steinberg, 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:

     Michael J. Henny, Esq.
     Suite 2828 Gulf Tower
     707 Grant Street
     Pittsburgh, PA 15219
     Telephone: (412) 261-2640
     Email: m.henny@hennylaw.com

              About Undead Productions, Inc.

Undead Productions, Inc. is a creator of ScareHouse, Bold Escape
Rooms and Steel City Axes in Pittsburgh.

Undead Productions, Inc. filed its voluntary petition for relief
under Chapter 11 of the Bankruptcy Code (Bankr. W.D. Pa. Case No.
24-22057) on August 22, 2024, listing $1 million to $10 million in
assets and $100,000 to $500,000 in liabilities. The petition was
signed by Scott A. Simmons as president.

Christopher M. Frye, Esq. at STEIDL & STEINBERG, P.C. represents
the Debtor as counsel.


UPTOWN DENTAL: Case Summary & Eight Unsecured Creditors
-------------------------------------------------------
Debtor: Uptown Dental Solutions, PLLC
           d/b/a Lakeside Dental Solutions
        6705 Heritage Pkwy, #100
        Rockwall TX 75087

Case No.: 24-33352

Business Description: Uptown Dental is a full-service practice
                      offering comprehensive range of dental
                      services including, cosmetic, general, and
                      family dentistry.

Chapter 11 Petition Date: October 25, 2024

Court: United States Bankruptcy Court
       Northern District of Texas

Debtor's
Bankruptcy
Counsel:          Brandon Tittle, Esq.
                  TITTLE LAW GROUP, PLLC
                  1125 Legacy Dr., Ste. 230
                  Frisco TX 75034
                  Tel: 972-731-2590
                  Email: btittle@tittlelawgroup.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Rashid Beirute-Prada, DDS, MDS as sole
member.

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

https://www.pacermonitor.com/view/F4W5CAY/Uptown_Dental_Solutions_PLLC_dba__txnbke-24-33352__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/6C5DU7Q/Uptown_Dental_Solutions_PLLC_dba__txnbke-24-33352__0001.0.pdf?mcid=tGE4TAMA


UXIN LIMITED: Inks Strategic Partnership With Wuhan Junshan
-----------------------------------------------------------
Uxin Limited announced Oct. 16 a strategic partnership with Wuhan
City Economic & Technological Development Zone.  The Company will
establish a joint venture with Wuhan Junshan Urban Asset Operation
Co., Ltd., a company indirectly controlled by Wuhan City Economic &
Technological Development Zone.  Pursuant to the joint venture
agreement, Uxin (Anhui) Industrial Investment Co., Ltd., a
wholly-owned subsidiary of Uxin, will contribute RMB66.7 million
and Wuhan Junshan will contribute RMB33.3 million, representing
approximately 66.7% and 33.3% of the joint venture's total
registered capital, respectively.

The joint venture aims to support Uxin's plan to establish a new
used car super store in Wuhan City, Hubei Province.  Wuhan City is
one of the top ten cities in China, with a permanent population of
approximately 12 million and a GDP of approximately RMB2.0
trillion. Wuhan City has a car volume of over 4 million, making it
one of the major automotive markets in China.  The formation of the
joint venture is a key collaboration for Uxin to promote the
development of the automotive aftermarket industry in the Hubei
Province and to build a leading brand in China's used car
industry.

Wuhan Junshan is a company indirectly controlled by the State-owned
Assets Supervision and Administration Bureau of Wuhan City Economic
& Technological Development Zone and is a wholly-owned subsidiary
of Wuhan Junshan Xincheng Technology Investment Group Co., Ltd.
The assets of Junshan Xincheng is RMB18.6 billion.

                           About Uxin

Uxin is a China-based used car retailer, pioneering industry
transformation with advanced production, new retail experiences,
and digital empowerment.  The Company offers vehicles through a
reliable, one-stop, and hassle-free transaction experience.  Under
its omni-channel strategy, the Company is able to leverage its
pioneering online platform to serve customers nationwide and
establish market leadership in selected regions through offline
inspection and reconditioning centers.

Shanghai, the People's Republic of China-based
PricewaterhouseCoopers Zhong Tian LLP, the Company's auditor since
2017, issued a "going concern" qualification in its report dated
July 31, 2024, citing that the Company has incurred net losses
since inception and, as of March 31, 2024, had an accumulated
deficit and net current liability and the Company incurred
operating cash outflow during the fiscal year ended March 31, 2024.
These events and conditions raise substantial doubt about its
ability to continue as a going concern.


VELOCITY VEHICLE: Moody's Alters Outlook on 'Ba3' CFR to Negative
-----------------------------------------------------------------
Moody's Ratings changed the outlook for Velocity Vehicle Group LLC
to negative from stable. At the same time, Moody's affirmed
Velocity Vehicle's Ba3 corporate family rating and Ba3-PD
probability of default rating. Moody's also affirmed the B2 rating
on Velocity Vehicle's $500 million senior unsecured notes due
2029.

The change in outlook to negative reflects that the recovery in
demand from commercial trucking customers is taking longer than
expected due to the ongoing slowdown in US freight volumes which is
dampening Velocity Vehicle's revenue and earnings. In addition to
negatively impacting Velocity Vehicle's new and used truck
business,  its parts & service business is facing lower customer
repair activity and its leasing & rental business is facing reduced
fleet utilization rates and pricing for rentals as a result of the
slowdown. While revenues and earnings are under cyclical pressure,
Velocity Vehicle is also pursuing debt-funded acquisitions of small
truck dealers and leasing companies in H2 2024. The combination
will result in leverage being above Moody's expectations for the
full year 2024 with debt/EBITDA projected to be about 6.7x (pro
forma for acquisitions). Moody's initial expectation for full year
2024 was 5.3x (proforma for acquisitions).

RATINGS RATIONALE

The Ba3 CFR recognizes Velocity Vehicle's moderate scale and
geographic diversity and high parts & service gross profit
contribution. The rating also reflects generally favorable
long-term commercial truck demand characteristics supported by a
growing and ageing truck fleet and higher vehicle emissions
standards which come into play in 2027. Higher vehicle emissions
standards in 2027 support both new commercial truck sales as well
as parts & service business growth, particularly in 2026 as
customers prepare their fleets for the new standards. Moody's view
Velocity Vehicle as having a good position in its core markets
across private fleet, vocational, and municipal customers
underpinned by its strong relationship with Daimler Truck where it
is generally the only authorized dealer group in the areas it
operates, and the company's large parts & service and leasing &
rental operations.

The Ba3 CFR also incorporates governance considerations,
particularly Velocity Vehicle's majority private ownership under
affiliates of The Cranemere Group Limited, a private holding
company, moderated in part by material minority ownership by
founders and management. Velocity Vehicle's acquisitive growth
strategy is also incorporated into governance considerations. Due
to the combination of lower than expected demand dampening earnings
growth and the company's pursuit of debt-funded acquisitions in H2
2024, Moody's expect lease-adjusted debt/EBITDA to rise from 5.7x
as of Q2 2024 (pro forma for acquisitions) to about 6.7x by
year-end 2024 (pro forma for acquisitions). However, given Moody's
expectation for a recovery in demand starting in Q2 2025, Moody's
project debt/EBITDA to improve to about 5.0x by year-end 2025.
While leverage will remain beyond Moody's expectations during this
period, Moody's expect EBITA/interest coverage, inclusive of the
interest expense from the additional acquisition debt, to remain in
the 2.8-3.0x range while free cash flow to be positive and
liquidity to be adequate.

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

Ratings could be upgraded if operating performance improves and
financial strategy remains balanced such that lease-adjusted
debt/EBITDA is maintained below 4.0x and EBITA/interest is
sustained above 3.5x. An upgrade would also require at least good
liquidity, including committed lines of credit.

Ratings could be downgraded if operating performance does not
improve or if financial strategy becomes more aggressive resulting
in a sustained deterioration in credit metrics with lease-adjusted
debt/EBITDA remaining above 5.0x or EBITA/interest below 2.5x. A
deterioration in liquidity for any reason could also negatively
impact the ratings, including diminished access to existing lines
of credit which are uncommitted.

Velocity Vehicle Group LLC is majority owned by affiliates of The
Cranemere Group Limited, a private holding company that owns
substantial positions in operating businesses. Velocity Vehicle
founders and management also represent a large minority interest in
the company. Velocity Vehicle Group LLC operates 75 dealerships and
1,342 service bays across 142 locations in North America and
Australia. LTM revenue as of June 30, 2024 was approximately $3.5
billion.

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


VIVAKOR INC: Hires Jeremy Gamboa as Division President
------------------------------------------------------
Vivakor, Inc., disclosed in a Form 8-K filed with the Securities
and Exchange Commission that on Oct. 20, 2024, Vivakor
Administration, LLC, a subsidiary of the Company, pursuant to the
approval of its Board of Directors, on the recommendation of the
Compensation Committee of the Board, entered into that certain
Executive Employment Agreement with Jeremy Gamboa to join the
Company as its Division President, Logistics.

The Gamboa Agreement provides for an annual base salary of
$325,000, payable in equal installments every two weeks.  In
addition, the Gamboa Agreement provides for annual incentive cash
and equity compensation of up to $780,000 based on certain
performance goals as further set forth therein.  As an inducement
to enter into the Gamboa Agreement, Mr. Gamboa shall receive a
one-time signing grant of Vivakor common stock equivalent in value
to $150,000, which are priced per share based on the
volume-weighted average price for the preceding five trading days
prior to the execution date of the Gamboa Agreement, subject to an
18-month lockup period and a conditional clawback obligation
concurrent therewith, which shall be granted within 30 days after
the Start Date, as defined therein. Pursuant to the Gamboa
Agreement, Mr. Gamboa's employment is at-will under Texas law,
except as modified therein.

Jeremy Gamboa is a seasoned operations executive with more than
three decades of management experience with midstream trucking,
terminaling, and marketing companies, including for several
business units recently acquired by Vivakor, as previously
announced.  Mr. Gamboa previously served as President of Endeavor
Crude, LLC since 2024, prior to that as Chief Operating Officer of
Ridgeback Energy Partners, LLC from 2018-21, and prior to that as
Executive Vice President and Chief Operating Officer of Bridger
Logistics, LLC from 2013-16.

The Board believes that Mr. Gamboa's experience in management and
operations and his extensive knowledge in the midstream petroleum
industry make him ideally qualified to help lead Vivakor towards
continued growth and success.

There are no arrangements or understandings between Mr. Gamboa and
any other person pursuant to which he was selected as an officer.
There are no existing relationships between Mr. Gamboa or Vivakor
or any of their respective subsidiaries that would require
disclosure pursuant to Item 404(a) of Regulation S-K or any
familial relationship that would require disclosure under Item
401(d) of Regulation S-K.

                         About Vivakor Inc.

Coralville, Iowa-based Vivakor, Inc. is a socially responsible
operator, acquirer, and developer of technologies and assets in the
oil and gas industry, as well as related environmental solutions.
Currently, the Company's efforts are primarily focused on operating
crude oil gathering, storage and transportation facilities, as well
as contaminated soil remediation services.

Houston, Texas-based Marcum LLP, the Company's auditor since 2022,
issued a "going concern" qualification in its report dated April
16, 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.


VIVIC CORP: Appoints Tse-Ling Wang as New Secretary
---------------------------------------------------
Vivic Corp. disclosed in a Form 8-K Report filed with the U.S.
Securities and Exchange Commission that on October 9, 2024, Mr.
Kun-Teng Liao resigned from the Board of Directors and from his
position as Secretary of the Company and all other positions he
held in the Company.

Mr. Liao's resignation was not due to any disagreement with the
Company on any matter relating to the Company's operations,
policies or practices.

The Board of Directors appointed Mr. Tse-Ling Wang to act as
Secretary of the Company following Mr. Kun-Teng Liao resignation.

                            About Vivic

Vivic Corp. was established under the corporate laws of the State
of Nevada on February 16, 2017. Beginning with a change in
management resulting from a change in control of the Company at the
end of 2018, the Company has explored and initiated operations in
various business areas related to the pleasure boat industry. These
included yacht sales, marine tourism, development of
electric-powered yachts, development and operation of yacht marinas
in Asia, and development of a yacht rental and timeshare service.
The Company's headquarters are maintained at its branch in the
Republic of China, Vivic Corp. It is mainly engaged in yacht
procurement, sales, and leasing services in Taiwan and other
countries.

As of June 30, 2024, Vivic had $4.9 million in total assets, $2.3
million in total liabilities, and $2.6 million in total
stockholders' equity.

                           Going Concern

For the six months ended June 30, 2024, the Company reported net
income of $1,035,387, compared to a net loss of $301,188 for the
six months ended June 30, 2023. Revenue was $4,412,260 for the six
months ended June 30, 2024. The Company did not generate any
revenues from continuing operations in the three and six months
ended June 30, 2023.

The Company had $310,859 of cash and cash equivalents and working
capital of approximately $3.2 million as of June 30, 2024, which
included a receivable from a related party in the amount of $2.8
million, and the Company generated net income of $1.04 million
during the six months ended June 30, 2024. However, the Company had
an accumulated deficit of approximately $2.3 million as of June 30,
2024.

Management has determined that the conditions indicate that it may
be probable that the Company would not be able to meet its
obligations within 12 months after August 14, 2024, the date of
issuance of the Company's Form 10-Q report. These and other factors
raise substantial doubt about the Company's ability to continue as
a going concern.

The continuation of the Company as a going concern through the
one-year anniversary of the date of the filing of its Quarterly
Report ended June 30, 2024, is dependent upon the continued
financial support from its related parties and loans or investments
from third parties. The Company is actively pursuing additional
financing for its operations through loans and the sale of equity.
However, there is no assurance that the Company will be successful
in securing sufficient funds to sustain its operations.


VIVIC CORP: Shifts Fiscal Year-End to June 30 for Better Reporting
------------------------------------------------------------------
Vivic Corp. disclosed in a Form 8-K Report filed with the U.S.
Securities and Exchange Commission that the Board of Directors of
the Company adopted a resolution changing the fiscal year end of
the Company to June 30, effective June 30, 2024.

Management believes the change will cause the Company's annual
financial statements to more accurately reflect the Company's
performance and facilitate the timely preparation of its periodic
reports required to be filed with the Securities and Exchange
Commission.

The Company is in the process of preparing a report on Form 10-K
for the year ended June 30, 2024.

                           About Vivic

Vivic Corp. was established under the corporate laws of the State
of Nevada on February 16, 2017. Beginning with a change in
management resulting from a change in control of the Company at the
end of 2018, the Company has explored and initiated operations in
various business areas related to the pleasure boat industry. These
included yacht sales, marine tourism, development of
electric-powered yachts, development and operation of yacht marinas
in Asia, and development of a yacht rental and timeshare service.
The Company's headquarters are maintained at its branch in the
Republic of China, Vivic Corp. It is mainly engaged in yacht
procurement, sales, and leasing services in Taiwan and other
countries.

As of June 30, 2024, Vivic had $4.9 million in total assets, $2.3
million in total liabilities, and $2.6 million in total
stockholders' equity.

                           Going Concern

For the six months ended June 30, 2024, the Company reported net
income of $1,035,387, compared to a net loss of $301,188 for the
six months ended June 30, 2023. Revenue was $4,412,260 for the six
months ended June 30, 2024. The Company did not generate any
revenues from continuing operations in the three and six months
ended June 30, 2023.

The Company had $310,859 of cash and cash equivalents and working
capital of approximately $3.2 million as of June 30, 2024, which
included a receivable from a related party in the amount of $2.8
million, and the Company generated net income of $1.04 million
during the six months ended June 30, 2024. However, the Company had
an accumulated deficit of approximately $2.3 million as of June 30,
2024.

Management has determined that the conditions indicate that it may
be probable that the Company would not be able to meet its
obligations within 12 months after August 14, 2024, the date of
issuance of the Company's Form 10-Q report. These and other factors
raise substantial doubt about the Company's ability to continue as
a going concern.

The continuation of the Company as a going concern through the
one-year anniversary of the date of the filing of its Quarterly
Report ended June 30, 2024, is dependent upon the continued
financial support from its related parties and loans or investments
from third parties. The Company is actively pursuing additional
financing for its operations through loans and the sale of equity.
However, there is no assurance that the Company will be successful
in securing sufficient funds to sustain its operations.


WARDADDY AVIATION: Unsecured Creditors to Split $1.2M in Plan
-------------------------------------------------------------
Wardaddy Aviation, Inc., filed with the U.S. Bankruptcy Court for
the Northern District of Georgia a Plan of Reorganization dated
September 12, 2024.

The Debtor provides full-service corporate aviation maintenance and
refurbishment as well as limited aviation management services (the
"Business"). Debtor has been based at 1 Falcon Field, Suite B,
Peachtree City, Georgia.

However, both before and during this case, Debtor was in the
process of moving its facilities to 50 Nations Drive, Newnan,
Georgia. Debtor has completed this move as of the filing of this
Plan. Debtor's sole shareholder and president is Mr. David Richard
"Ricky" Ronig.

The Debtor was growing quickly in revenue from 2021 to 2024.
However, this growth in revenue caused expenses, primarily payroll
and parts necessary to repair the airplanes, to grow as well. The
Debtor addressed these cash flow with merchant cash advance loans.
While Debtor was originally able to service these merchant cash
advance loans, eventually the high interest rates grew to be
unmanageable and Debtor fell behind on most of its obligations.
Debtor filed this Subchapter V case on June 21, 2024 to reorganize
its financial affairs without the threat of collection.

This Plan deals with all property of Debtor and provides for
treatment of all Claims against Debtor and its property.

Class 11 shall consist of general unsecured claims. The Debtor will
pay the Holders of Class 11 General Unsecured Claims in monthly
payments pro-rata commencing on the 15th day of the tenth month
following the Effective Date and continuing monthly thereafter for
a total of twenty-four payments. The Total Unsecured Distributions
shall be $1,248,000.00.

  Month following Effective Date     Amount
  ------------------------------     ------
Month 10 – Month 14                $45,000.00
Month 15 – Month 25                $46,000.00
Month 26 – Month 36                $47,000.00

The allowed unsecured claims total $1,248,000.00. The Claims of the
Class 11 Creditors are Impaired by the Plan and the holders of
Class 11 Claims are entitled to vote to accept or reject the Plan.

Class 12 shall consist of general unsecured claims, including
deficiency claims pursuant to Sections 506, 522(f) and 547 of the
Bankruptcy Code or otherwise, that are less than or equal to
$2,000.00. Holders of Allowed Class 12 Claims shall be paid a
one-time payment on the 15th day of the fifth month following the
Effective Date in an amount equal to their Allowed Claim.

No Holders of Class 12 Administrative Convenience Class Claims
shall receive more than the amount of the Class 12 Administrative
Convenience Claim. The Claims of the Class 12 Creditors are
Impaired by the Plan and the Holders of Class 12 Claims are
entitled to vote to accept or reject the Plan.

Class 13 consists of the Equity Claims. David Richard Ronig shall
retain his interests in the shares in Debtor. Notwithstanding
anything to the contrary in this Plan or in Debtor's organizational
documents, Debtor shall be authorized make distributions to any
shareholders in the amount of actual taxes attributable to Debtor
and required to be paid by such shareholder.

Upon confirmation, Debtor will be charged with administration of
the Case. Debtor will be authorized and empowered to take such
actions as are required to effectuate the Plan. Debtor will file
all post-confirmation reports required by the United States
Trustee's office.

The source of funds for the payments pursuant to the Plan is
Debtor's sale of the houses listed in this Plan as well as the
continued operations of Debtor and future projects.

A full-text copy of the Plan of Reorganization dated September 12,
2024 is available at https://urlcurt.com/u?l=SOSgLO from
PacerMonitor.com at no charge.

Attorney for the Debtor:

      Thomas T. McClendon, Esq.
      Jones & Walden LLC
      699 Piedmont Avenue, NE
      Atlanta, GA 30308
      Telephone: (404) 564-9300
      Email: tmcclendon@joneswalden.com

                      About Wardaddy Aviation

Wardaddy is an aviation company that provides technical expertise
and professional integrity to guide clients in making informed
decisions about their aircraft, whether it's acquiring new
aircraft, storage or aircraft maintenance.

Wardaddy Aviation, Inc. filed its voluntary petition for relief
under Chapter 11 of the Bankruptcy Code (Bankr. N.D. Ga. Case No.
24-10810) on June 21. 2024, listing $1 million to $10 million in
both assets and liabilities. The petition was signed by David R.
Ronig, president.

Judge Paul Baisier presides over the case.

Thomas T. McClendon, Esq. ,at JONES & WALDEN LLC, is the Debtor's
counsel.


WAYNE-SANDERSON FARMS: Fitch Gives BB LongTerm IDR, Outlook Stable
------------------------------------------------------------------
Fitch Ratings has assigned a first-time Long-Term Issuer Default
Rating (IDR) of 'BB' to Wayne-Sanderson Farms LLC, Inc. (WSF).
Fitch has also assigned a 'BBB-' with a Recovery Rating of 'RR1' to
Sycamore Buyer, LLC's (a finance sub of WSF) senior secured credit
facility revolver and term loans. The Rating Outlook is Stable.

WSF's rating reflects its solid market position as the
third-largest U.S. poultry producer at roughly $8 billion in sales
that supports a good competitive position. These positives are
balanced against WSF's sole reliance on chicken in one geographic
market with the majority of profitability exposed to commodity
pricing that results in above average earnings volatility.

Fitch views WSF's mid-cycle EBITDA generation in the range of $800
million to $900 million with EBITDA leverage between 2.5x to 3.0x.
Fitch's ratings for WSF considers credit-protection measures and
profitability through the cycle, as operating earnings and leverage
can be pressured due to commodity price fluctuations for a period
before reverting to historical metrics, as evidenced by the most
recent market downturn and subsequent strong earnings recovery with
LTM EBITDA of around $1.4 billion.

Key Rating Drivers

Scaled Chicken Processor: WSF's ratings reflect its solid
competitive market position as the third-largest U.S. poultry
producer with roughly $8 billion in sales, a regional production
footprint in seven states, and distribution in the majority of
states, with a heavier concentration in the U.S. Southern region.
WSF benefits from channel diversification across retail, food
service, and export markets, supported by long-standing
relationships with its major customers. WSF's business profile is
however constrained by its earnings volatility and moderate product
portfolio diversification with a singular U.S. chicken focus.

Above Average Earnings Volatility: WSF's portfolio is predominantly
composed of commodity-oriented sales, including big bird and retail
tray-pack products, with limited exposure to more stable margins in
branded chicken or downstream processing assets. This composition
increases earnings volatility relative to peers and constrains the
ratings. For example, proforma annualized EBITDA has fluctuated
from around breakeven to more than $2 billion over the past few
years. Fitch believes that some of WSF's recent volatility, leading
to peak-to-trough EBITDA levels, were exacerbated by Covid-19
pandemic related supply chain and market dynamics that have
affected all protein processors.

$800/$900 Million Mid-cycle EBITDA: Fitch views WSF's mid-cycle
EBITDA as being in the range of $800 million to $900 million, based
on the historical operating performance of Sanderson Farms and
Wayne Farms over the past decade and inclusive of more than $200
million in synergy realization following their merger close in July
2022.

Fitch's forecasts for protein companies adopt a through-the-cycle
perspective on credit protection measures and profitability, given
the inherent commodity price volatility that can cause earnings to
fluctuate. Therefore, Fitch expects companies to regain their
through-the-cycle profile within 18 months to 24 months after the
trough point. In the latest cyclical downturn, which affected pork,
chicken, and beef processors to varying degrees, WSF's LTM EBITDA
was breakeven at FQ2'24 (Sept. 30, 2023) before recovering to
around $1.4 billion one year later in FQ2'25 (Sept. 28, 2024).

Favorable Chicken Protein Outlook: The U.S. chicken sector is
expected to benefit from a consumer demand shift in the protein mix
towards chicken, and away from beef, due to higher prices that has
led to increasing promotions for chicken in grocery and
restaurants. The USDA forecasts a growth in chicken production of
about 1.6% in 2024, and this growth is expected to continue into
2025 with stable wholesale prices. Chicken supplies, although
previously tight due to lower egg hatch rates and bird health
issues, are improving as hatch rate and livability improvements
support an increased number of chick placements.

Industry risks include economic or consumer downturns, increased
tariffs, environmental concerns, sanitary risks such as avian
influenza, higher labor and feed costs, and potential litigation
fines due to increased public scrutiny.

Strong FY25 Earnings Recovery: The rapid improvement in market
fundamentals supported by higher chicken prices across multiple
bird parts with expectations for relatively stable supply and
demand environment and lower grain costs is leading to a strong
EBITDA recovery for WSF in FY25. For 1H25, WSF's EBITDA increased
to $1.1 billion, reflecting margins exceeding 20%, compared to $168
million in EBITDA for the prior-year period. This improvement was
driven by the fresh business unit, due to improved processing
spreads particularly for chicken breast and wings, and lower feed
grain costs.

For FY25, Fitch projects WSF's EBITDA to be around $1.4 billion,
assuming that the margin environment will temper in the second half
of the year but remain healthy. In FY26, Fitch projects margins
could be within the low double-digit range resulting in an EBITDA
of about $900 million.

Long-term Leverage of 2.5x-3x: WSF's EBITDA leverage as of 2Q25 was
about 1.7x, compared to 5.6x in FY24. Fitch expects WSF to manage
to its long-term capital allocation strategy, which considers its
public net leverage target of around 2x which roughly equates to
Fitch's EBITDA leverage metric of 2.5x. Based on current
projections, EBITDA leverage could be around 1.6x to 1.7x for FY25.
Fitch's forecast anticipates FY26 EBITDA leverage around 2.5x as
profitability moderates with longer-term, mid-cycle leverage
between 2.5x to 3.0x. These projections consider no debt repayments
beyond term-loan amortization.

Capital Allocation Expectations: WSF's distributions to its parents
reflect payments for state and federal taxes, certain operating
expenses, and excess distributions of 40% of FCF. Fitch projects
strong FCF margins in FY25 due to the robust earnings recovery and
modestly negative FCF margins in FY26 reflecting the lag in
distributing excess FCF to parents. Capital investments are
expected to increase over the next couple of years for automation,
capability, and capacity, following lower investment levels in FY23
and FY24.

Derivation Summary

Other rated credits in Fitch's global protein portfolio include
Minerva S.A. (BB/Stable), Marfrig Global Foods S.A. (BB+/Stable),
Pilgrim's Pride Corporation (PPC, BBB-/Stable), Smithfield Foods,
Inc. (Smithfield; BBB/Stable) and Tyson Foods Inc. (Tyson
BBB/Stable). Minerva and WSF have similar business profiles and are
rated at 'BB'. Tyson, Smithfield, PPC and Marfrig have greater
diversification across region, protein types and/or business lines
with more value-added, stable margin products that support a higher
rating than WSF.

Minerva's ratings reflect its robust business profile as the
largest beef producer in Latin America and already incorporate the
closing of the acquisition of Marfrig Global Foods S.A. (Marfrig)'s
assets until YE 2024, which will increase its production capacity
by 42%. The company presents an international market exposure
within the cyclical and competitive global protein industry, which
reduces the risks associated with its concentration in a single
protein type. Minerva's pro forma net leverage is projected to peak
at 3.6x by 2024 due to the completion of Marfrig's asset
acquisition with gross leverage and net leverage ratios decreasing
to 5.0x and 3.0x, respectively, in 2025.

Marfrig's ratings reflect its solid business profile and geographic
diversification as a pure player in the beef industry, with a large
presence in South America (notably in Brazil) and the U.S. through
National Beef. It also reflects its stake in BRF S.A. Fitch expects
adjusted net leverage for Marfrig close to 3x as of YE 2024.

PPC's ratings are supported by its resilient business profile as
one of the world's largest chicken processors, with a presence in
the U.S., Europe and Mexico with PPC's U.S. operations representing
about 58% of sales as of FYE 2023 and its vertically integrated
operations. PPC has greater geographic diversity and higher mix
from value-added products than WSF. Fitch forecasts PPC's net
debt/EBITDA to be below 2x in 2024, down from 2.6x at YE 2023, due
to improved EBITDA, with gross debt expected to remain stable.

Smithfield's ratings reflect its leading position in the global
pork industry and significant presence in higher-margin packaged
meats, which underpins the business profile with operating income
exceeding $1 billion. These positives are balanced against the
limited diversity in other proteins and exposure to inherent
volatilities in hog production and in pork processing due to
periodic changes in industry supply/demand dynamics and raw
material costs. EBITDA leverage is expected less than 2x post-spin
off of the European operations.

Tyson's operating profile is stronger than WSF's due to
significantly greater scale and protein diversification. Tyson's
ratings benefit from its leading market share positions in chicken,
beef, pork and prepared foods; operating efficiency; and consistent
financial policy. For FY24, Tyson's EBITDA leverage could decrease
to about 3.3x to 3.4x reflecting EBITDA approaching $3 billion and
modestly positive FCF. This compares to EBITDA and EBITDA leverage
ending 1Q24 (December) of $2.2 billion and 4.4x respectively that
were adversely affected by the protein downcycle. In FY25, Tyson's
EBITDA leverage could be in about the mid-2x area, reflecting
EBITDA approaching mid-$3 billion and about $500 million of FCF to
support debt reduction.

Key Assumptions

- EBITDA around $1.4 billion in FY25. This reflects improved
processing spreads due to market pricing and lower grain costs with
projections that the margin environment tempers in the second half
of the year but remain healthy. In FY26, margins could remain in
the low double-digit range supported by favorable chicken protein
outlook and stable grain prices, resulting in EBITDA of around $900
million;

- Capital investments are expected to increase over the next couple
of years for automation, capability, and capacity, following lower
levels of investment in FY23 and FY24;

- Strong FCF margins in FY25 due to the robust earnings recovery.
Modestly negative in FY26 reflecting the lag in distributing excess
FCF to parents;

- EBITDA leverage around 1.7x for FY25. FY26 EBITDA leverage could
be around 2.5x as profitability moderates. The forecast only
considers term loan amortization repayments;

- WSF has exposure to variable rates through its RCF and term loan.
Roughly 50% of the term loan debt is currently hedged. Fitch
assumes SOFR rates around 450 basis points for FY25, declining to
about 290 bps over the forecast period.

RATING SENSITIVITIES

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

- Fitch views a positive rating action as unlikely over the
intermediate term due to current operational and product mix that
results in higher profitability fluctuations relative to other
protein peers;

- An upgrade to 'BB+' could be contemplated if WSF tightens its
public net leverage target, the company maintains strong
operational momentum, and EBITDA leverage is below 2.0x on a
sustained basis;

- Fitch could also consider a ratings upgrade to 'BB+' if WSF
successfully added downstream processing assets, geographic
diversification and/or protein type that reduces profit volatility
while maintaining strong operational momentum with EBITDA leverage
below 3.0x on a sustainable basis;

- Sustained FCF margin above 1.5%.

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

- EBITDA trending below $600 million due to deterioration of
industry fundamentals and/or structural industry changes that
increases operating volatility and drives a sharp prolonged
contraction in EBITDA margins with sustained EBITDA leverage above
4.0x;

- Increased debt driven by material M&A, and/or financial policy
changes.

Liquidity and Debt Structure

Adequate Liquidity: At the end of the second quarter of FY25, WSF's
liquidity was around $1.4 billion supported by $679 million in cash
and cash equivalents and $722 million of availability with no
borrowings outstanding under the company's $750 million secured
revolving credit facility maturing 2027. Fitch expects WSF to
maintain sufficient liquidity that supports WSF's financial
flexibility to manage cyclical downturns.

On July 22, 2022, WSF entered into a credit agreement which
consists of three term loans (Term A-1 of $1,250 million, Term A-2
of $750 million, and Term B of $500 million) and a revolving loan
credit facility of $750 million. Term A-1 and Revolver mature on
July 21, 2027 while Term A-2 and Term B mature on July 21, 2029.
The interest rate margin is based on consolidated funded debt to
capitalization ratio for Term A-1, A-2 and revolver, while Term B
interest rate margin is set at SOFR plus 2.25%. Annual amortization
payments for the next three years total $75 million.

The credit agreement contains financial covenants related to
consolidated funded debt to capitalization ratio, capital
expenditures and tangible net worth.

Issuer Profile

Wayne Sanderson Farms, LLC (WSF) is third largest poultry producer
in U.S. The company engages in the production, processing,
marketing, and distribution of fresh, frozen and cooked chicken and
other prepared food items. There is a total of 23 facilities with
about 26.000 employees. During the fiscal 2024 (March YE), company
generated roughly $7.4 billion in revenues.

Summary of Financial Adjustments

Fitch adjusts WSF's EBITDA for business combination and other
related costs.

REFERENCES FOR SUBSTANTIALLY MATERIAL SOURCE CITED AS KEY DRIVER OF
RATING

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

ESG Considerations

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

   Entity/Debt                Rating             Recovery   
   -----------                ------             --------   
Sycamore Buyer LLC

   senior secured       LT     BBB-  New Rating    RR1

Wayne-Sanderson
Farms LLC               LT IDR BB    New Rating


WENDT COMMUNICATION: Lisa Rynard Named Subchapter V Trustee
-----------------------------------------------------------
The U.S. Trustee for Regions 3 and 9 appointed Lisa Rynard, Esq.,
at the Law Office of Lisa A. Rynard as Subchapter V trustee for
Wendt Communication Partners, LLC.

Ms. Rynard will be paid an hourly fee of $300 for her services as
Subchapter V trustee and will be reimbursed for work-related
expenses incurred.

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

The Subchapter V trustee can be reached at:

     Lisa A. Rynard, Esq.
     Law Office of Lisa A. Rynard
     240 Broad Street
     Montoursville, PA 17754
     Phone: (570) 505-3289
     Email: larynard@larynardlaw.com

                About Wendt Communication Partners

Wendt Communication Partners, LLC, a company in Mechanicsburg, Pa.,
offers tailored solutions for companies across the
business-to-business marketplace.

Wendt Communication Partners filed a petition under Chapter 11,
Subchapter V of the Bankruptcy Code (Bankr. M.D. Pa. Case No.
24-02511) on October 1, 2024, with $100,000 to $500,000 in assets
and $1 million to $10 million in liabilities. William Douglas
Wendt, chief executive officer and corporate representative, signed
the petition.

Judge Henry W. Van Eck handles the case.

The Debtor is represented by J. Christian Dennery, Esq., at
Dennery, PLLC.


WORKHORSE GROUP: Issues $1.2M Note, Waives Right to Receive Warrant
-------------------------------------------------------------------
As previously disclosed, on March 15, 2024, Workhorse Group Inc.
entered into a securities purchase agreement with an institutional
investor under which the Company agreed to issue and sell, in one
or more registered public offerings by the Company directly to the
Investor:

     (i) senior secured convertible notes for up to an aggregate
principal amount of $139,000,000 that will be convertible into
shares of the Company's common stock, par value of $0.001 per share
and

    (ii) warrants to purchase shares of Common Stock in multiple
tranches over a period beginning on March 15, 2024.

Pursuant to the Securities Purchase Agreement, on October 16, 2024,
the Company issued and sold to the Investor a Note in the original
principal amount of $1,200,000. The Investor has waived its right
to receive Warrants in connection with the issuance of the Sixth
Additional Note. The Sixth Additional Note was issued pursuant to
the Company's Indenture between the Company and U.S. Bank Trust
Company, National Association, as trustee, dated December 27, 2023,
and an Eighth Supplemental Indenture, dated October 16, 2024,
entered into between the Company and the Trustee.

The Company has issued and sold to the Investor:

     (i) Notes in aggregate original principal amount of
$32,285,714 and

    (ii) Warrants to purchase up to 15,640,900 shares of Common
Stock pursuant to the Securities Purchase Agreement (following
adjustment in connection with the Company's 1-for-20 reverse stock
split, which became effective on June 17, 2024). As of October 15,
2024, $8,950,000 aggregate principal amount remained outstanding
under the Notes, and no shares had been issued pursuant to the
Warrants. Upon our filing of one or more additional prospectus
supplements, and our satisfaction of certain other conditions, the
Securities Purchase Agreement contemplates additional closings of
up to $105,514,286 in aggregate principal amount of additional
Notes and a corresponding Warrant pursuant to the Securities
Purchase Agreement as further described in our Current Report on
Form 8-K filed on March 15, 2024. The description of the Securities
Purchase Agreement, form of Note, form of Warrant, Indenture,
Security Agreement and Subsidiary Guarantee contained therein is
hereby incorporated by reference herein in its entirety.

No Note may be converted and no Warrant may be exercised to the
extent that such conversion or exercise would cause the then holder
of such Note or Warrant to become the beneficial owner of more than
4.99%, or, at the option of such holder, 9.99% of the Company's
then outstanding Common Stock, after giving effect to such
conversion or exercise. On September 4, 2024, the Investor
exercised its option to increase the Beneficial Ownership Cap to
9.99%, which will become effective on November 4, 2024.

The issuance and sale of the Sixth Additional Note was made in
connection with, and were conditioned upon, the Company's and the
Investor's entry into a Limited Waiver of certain provisions of the
Securities Purchase Agreement affecting the Notes and the Warrants
and a related amendment to the asset purchase agreement pursuant to
which the Company made its previously disclosed divestiture of its
aero business. Pursuant to the Waiver and related amendment:

     (i) the Investor has waived its right to receive Warrants in
connection with the issuance and sale of the Sixth Additional
Note,

    (ii) the Investor has waived its right to receive Warrants in
connection with the issuance and sale, if any, of additional Notes
in the aggregate principal amount of up to $14.8 million,

   (iii) for the period commencing on the Closing Date and ending
on and including October 16, 2025, the Investor has waived certain
provisions of the Securities Purchase Agreement to permit the
Company to sell up to $5 million in shares of Common Stock pursuant
to an at-the-market offering program without a price floor and
without application of certain anti-dilution and participation
provisions in the Notes and the Warrants, and

   (iv) the Company has waived the obligation of an affiliate of
the Investor to make certain ongoing lease payments under the Aero
APA.

Like the Prior Notes:

     -- the Sixth Additional Note was issued with original issue
discount of 12.5%, resulting in $1,050,000 of proceeds to the
Company before fees and expenses. The Sixth Additional Note is a
senior, secured obligation of the Company, ranking senior to all
other unsecured indebtedness, subject to certain limitations and is
unconditionally guaranteed by each of the Company's subsidiaries,
pursuant to the terms of a certain security agreement and
subsidiary guarantee.

     -- the Sixth Additional Note bears interest at a rate of 9.0%
per annum, payable in arrears on the first trading day of each
calendar quarter, at the Company's option, either in cash or
in-kind by compounding and becoming additional principal. Upon the
occurrence and during the continuance of an event of default, the
interest rate will increase to 18.0% per annum. Unless earlier
converted or redeemed, the Sixth Additional Note will mature on the
one-year anniversary of the date hereof, subject to extension at
the option of the holders in certain circumstances as provided in
the Sixth Additional Note.

     -- all amounts due under the Sixth Additional Note are
convertible at any time, in whole or in part, and subject to the
Beneficial Ownership Cap, at the option of the holders into shares
of Common Stock at a conversion price equal to the lower of $0.5983
or (b) the greater of (x) $0.1611 and (y) 87.5% of the volume
weighted average price of the Common Stock during the ten trading
days ending and including the trading day immediately preceding the
delivery or deemed delivery of the applicable conversion notice, as
elected by the converting holder. The Reference Price and Floor
Price are subject to customary adjustments upon any stock split,
stock dividend, stock combination, recapitalization or similar
event. The Reference Price is also subject to full-ratchet
adjustment in connection with a subsequent offering at a per share
price less than the Reference Price then in effect. Subject to the
rules and regulations of Nasdaq, we have the right, at any time,
with the written consent of the Investor, to lower the reference
price to any amount and for any period of time deemed appropriate
by our board of directors. Upon the satisfaction of certain
conditions, we may prepay the Sixth Additional Note upon 15
business days' written notice by paying an amount equal to the
greater of (i) the face value of the Sixth Additional Note at
premium of 25% (or 75% premium, during the occurrence and
continuance of an event of default, or in the event certain
redemption conditions are not satisfied) and (ii) the equity value
of the shares of Common Stock underlying the Sixth Additional Note.
The equity value of the Common Stock underlying the Sixth
Additional Note is calculated using the two greatest volume
weighted average prices of our Common Stock during the period
immediately preceding the date of such redemption and ending on the
date we make the required payment.

     -- the Sixth Additional Note contains customary affirmative
and negative covenants, including certain limitations on debt,
liens, restricted payments, asset transfers, changes in the
business and transactions with affiliates. It also requires the
Company to maintain minimum liquidity on the last day of each
fiscal quarter in the amount of either (i) $1,500,000 if the sale
leaseback transaction of Company's manufacturing facility in Union
City, Indiana has not been consummated and (ii) $4,000,000 if the
Sale Leaseback has been consummated, subject to certain conditions.
The Sixth Additional Note also contains customary events of
default.

Under certain circumstances, including a change of control, the
holder may cause us to redeem all or a portion of the
then-outstanding amount of principal and interest on the Sixth
Additional Note in cash at the greater of (i) the face value of the
amount of the Sixth Additional Note to be redeemed at a 25% premium
(or at a 75% premium, if certain redemption conditions are not
satisfied or during the occurrence and continuance of an event of
default), (ii) the equity value of our Common Stock underlying such
amount of the Sixth Additional Note to be redeemed and (iii) the
equity value of the change of control consideration payable to the
holder of our Common Stock underlying the Sixth Additional Note.

In addition, during an event of default, the holder may require us
to redeem in cash all, or any portion, of the Sixth Additional Note
at the greater of (i) the face value of our Common Stock underlying
the Sixth Additional Note at a 75% premium and (ii) the equity
value of our Common Stock underlying the Sixth Additional Note. In
addition, during a bankruptcy event of default, we shall
immediately redeem in cash all amounts due under the Sixth
Additional Note at a 75% premium unless the holder of the Sixth
Additional Note waives such right to receive payment. Further, upon
the sale of certain assets, the holder may cause a redemption at a
premium, including upon consummation of the Sale Leaseback if the
redemption conditions are not satisfied. The Sixth Additional Note
also provides for purchase and participation rights in the event of
a dividend or other purchase right being granted to the holders of
Common Stock.

The issuance of the Sixth Additional Note and the shares of Common
Stock issuable upon conversion have been registered pursuant to the
Company's effective shelf registration statement on Form S-3 (File
No. 333-273357), and the related base prospectus included in the
Registration Statement, as further supplemented by a prospectus
supplement filed on October 16, 2024.

                       About Workhorse Group

Workhorse Group Inc. -- http://www.workhorse.com-- is a technology
company focused on providing electric vehicles to the last-mile
delivery sector. As an American original equipment manufacturer,
the Company designs and builds high-performance, battery-electric
trucks. Workhorse also develops cloud-based, real-time telematics
performance monitoring systems that are fully integrated with its
vehicles and enable fleet operators to optimize energy and route
efficiency. All Workhorse vehicles are designed to make the
movement of people and goods more efficient and less harmful to the
environment.

Cincinnati, Ohio-based Grant Thornton LLP, the Company's auditor
since 2018, issued a "going concern" qualification in its report
dated March 12, 2024, citing that the Company incurred a net loss
of $123.9 million and used $123.0 million of cash in operating
activities during the year ended December 31, 2023. As of that
date, the Company had total working capital of $40.5 million,
including $25.8 million of cash and cash equivalents, and an
accumulated deficit of $751.6 million. These conditions, along with
other matters, raise substantial doubt about the Company's ability
to continue as a going concern.

Workhorse Group incurred a net loss of $123.9 million during the
year ended December 31, 2023. As of June 30, 2024, Workhorse Group
had $105.4 million in total assets, $46.7 million in total
liabilities, and $58.6 million in total stockholders' equity.


WW INTERNATIONAL: $945MM Bank Debt Trades at 75% Discount
---------------------------------------------------------
Participations in a syndicated loan under which WW International
Inc is a borrower were trading in the secondary market around 25.4
cents-on-the-dollar during the week ended Friday, Oct. 25, 2024,
according to Bloomberg's Evaluated Pricing service data.

The $945 million Term loan facility is scheduled to mature on April
13, 2028. About $942.6 million of the loan has been drawn and
outstanding.

WW International Inc., formerly weight watchers international Inc.,
is a global company headquartered in the US that offers weight
loss.


[*] Kurtis S. Plumer Joins SEDA Experts' Restructuring Practice
---------------------------------------------------------------
SEDA Experts LLC, a leading expert witness firm providing
world-class financial expert witness services, announced on Oct.
25, 2024, that Kurtis S. Plumer joined the firm as Managing
Director.

"Kurtis has extensive experience of financing and restructuring
from both an investor and intermediary perspective", said Peter
Selman, Managing Partner of SEDA Experts.

Kurtis S. Plumer is a seasoned leveraged finance executive with
over 30 years of experience in bankruptcy, restructuring and
workouts. He has a deep expertise in managing investments across
various asset classes, including leveraged loans, high-yield bonds,
distressed debt, and structured products. His career spans roles in
credit portfolio management, distressed investing and
restructuring.

Mr. Plumer is currently an Adjunct Professor at Baylor University,
where he teaches Investment Analysis, sharing his extensive
industry knowledge with students. His most recent executive role
was as Managing Director and Head of Restructuring and Workout at
WhiteStar Asset Management, a credit-focused investment firm
managing $14 billion in assets. There, Mr. Plumer was a key member
of the Investment Committee, overseeing investment decisions and
managing portfolios in sectors such as media, cable, building
materials, retail, and consumer goods. He led a team of analysts in
restructuring distressed assets and trading high-yield bonds and
leveraged loans with over 20 counterparties.

Prior to WhiteStar, Mr. Plumer was Managing Director and Portfolio
Manager at Commerce Street Investment Management where he managed
two private equity funds focused on bank-related structured
products, built relationships with institutional investors, and
worked with investment committees to approve new investments,
developing new financial products to meet investor demands.

Earlier in his career, Kurtis was a Partner and Portfolio Manager
at Highland Capital Management, where he managed a $3 billion
portfolio including leveraged loans, distressed debt, and equities.
He co-launched three multi-strategy credit hedge funds that grew to
over $7 billion in assets, raised over $2 billion in investor
capital, and participated in more than 75 restructuring and
bankruptcy cases, establishing his expertise in distressed
investing. He began his career at Banc of America and then at
Lehman Brothers where he was a trader of distressed and high yield
securities.

Mr. Plumer holds an MBA from Northwestern University's Kellogg
School of Management and earned a Bachelor's degree in Business
Administration with majors in Economics and Finance from Baylor
University, graduating magna cum laude. In addition to his academic
achievements, Mr. Plumer has earned the right to use the CFA
designation.

About SEDA Experts LLC

SEDA is a leading expert witness firm specializing in financial
services. We support international law firms by offering the
highest level of expertise across the financial industry and
providing access to the most influential financial services
industry leaders. We provide superior independent advice, data
analytics, valuation, and elite expert reports and testimony
services to law firms, regulators, and leading financial
institutions.


[*] U.S. Restaurants and Retailers Fall to Closures, Bankruptcies
-----------------------------------------------------------------
FoxBusiness reports that in 2024, 312 U.S. retailers have shut down
as the industry faces significant challenges.

Many of America's retailers and restaurants, once integral to local
communities, are now being forced to close their doors or reduce
their presence.

So far this 2024, store closures in the U.S. have surpassed
openings, a trend not seen in 2023 or 2022, according to CRE
Daily.

This follows 2023, when over 4,000 stores announced closure
plans—twice the number from the previous year, as reported by the
Daily on Retail, an investor-focused consumer research platform
cited by the National Retail Federation.

FOX Business provides an overview of the ripple effect impacting
U.S. retailers and casual dining establishments.

WALGREENS: The drugstore chain filed for Chapter 11 bankruptcy last
month and is now increasing the number of store closures, which
could total around 500.

CVS SHAKE-UP: The pharmacy and healthcare chain removed its CEO on
October 18, 2024. This change comes after plans to cut 2,900 jobs
and the decision to close a total of 900 stores by the end of 2024.


SLURPEE SLUMP: 7-Eleven is facing challenges in competition.
Despite being known for its iconic Slurpee beverage, the chain
plans to close hundreds of underperforming locations.

BIG LOTS: The discount retailer filed for Chapter 11 bankruptcy
last September 2024 and is now increasing its store closures, which
could be around 500.

                FULL COVERAGE OF U.S. RETAILERS

SHRIMP FAILURE: Red Lobster's endless shrimp promotion ultimately
led to the seafood chain's bankruptcy. The new CEO is now
considering fresh strategies to keep the brand viable.

UNHAPPY HOUR: TGI Friday's, once a staple in malls and airports,
has been closing locations in both the U.S. and the U.K.

HOME IMPROVEMENT HIT: LL Flooring, which emerged from the former
Lumber Liquidators, is shutting down operations. Additionally,
Conn's, a well-known furniture and home goods retailer, is closing
70 stores across 13 states.

DEPARTMENT STORE DEMISE: Macy's, once a leading department store,
is struggling to find a buyer while planning to close 150
locations. Check shares of Macy's here.

BYE-BYE: Bob's Stores is closing all of its nearly two dozen
locations and going out with significant sales.

STOP & SHOP: Once a major grocery chain in the Northeast, Stop &
Shop is set to close 32 stores by early November 2024.

JOANN'S: After 81 years in business, the fabric and craft retailer
is filing for Chapter 11 bankruptcy protection, leaving its future
uncertain.








[] 2024 Distressed Investing Conference: Register Today!
--------------------------------------------------------
Registration is ongoing for the 31st Annual Distressed Investing
Conference, presented by Beard Group, Inc., scheduled for Wed.,
Dec. 4, 2024 at The Harmonie Club in New York City.

This year's 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 lead a
roundtable discussion on the Health of the Restructuring Industry;
and David Hillman, Partner at Proskauer Rose LLP, will head a panel
discussion on Private Credit Restructuring.  Hillman will be joined
by Kevin O'Neill, Director at KKR; Austin Witt, Partner at Kirkland
& Ellis; and Michele Kovatchis, Senior Managing Director at Antares
Capital.

The event also features a pair of sessions on Liability Management.
Join Damian Schaible, Partner at Davis Polk & Wardwell LLP; John
Sobolewski, Partner at Wachtell, Lipton, Rosen & Katz; and David M.
Nemecek, Partner at Kirkland & Ellis for "Liability Management:
Structuring From Creditor On Creditor Violence To Cooperation."
Mark Hebbeln, Partner at Foley & Lardner LLP as Moderator; Lorenzo
Marinuzzi, Partner at Morrison & Foerster LLP; and Zachary
Rosenbaum at Kobre & Kim will handle "Liability Management:
Bankruptcy Litigation - Go Wesco Young Man."

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's Co-Chief Commercial Officer,
Benjamin L. Nortman.  He will be joined by Dan O'Brien, Executive
Vice President & Partner at Hilco Real Estate; Tim Hynes, Global
Head of Credit Research at Debtwire, an ION Analytics Company;
Jeffrey Stein, Managing Partner at Stein Advisors; and Seth
Laughlin, Managing Director, Market Analytics at Green Street.
Kirkland's Joshua A. Sussberg will follow with "Where Do We Go From
Here? The Return Of Capital R Restructurings?"

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; Chelsea A. Grayson, Managing Director at Pivot
Group, and Board Member at both Xponential Fitness and Beyond Meat;
and Matthew R. Brooks, Partner at Troutman Pepper.

This will be followed by "Recognition, Releases And Torts In A
Cross-Border World" to be led by Evan Hill, Partner at Skadden,
Arps, Slate, Meagher & Flom LLP as Moderator; the Hon. Robert Drain
(RET.), Of Counsel, Corporate Restructuring at Skadden; the Hon.
Lisa Beckerman, United States Bankruptcy Judge for the Southern
District of New York; and Timothy Graulich, Partner at Davis Polk &
Wardwell LLP.

Virtus' Steve Gidumal will cap the day's events with Investor's
Roundtable.  He will be joined by Gary Hindes, President &
Portfolio Manager at The Delaware Bay Company LLC; Matt Dundon, CEO
and President of Dundon Advisers, LLC; Richard Fels, Sr. Managing
Director at Odeon Capital Group; and Ken Grossman, President and
Portfolio Manager at Juris Partners.

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

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.;
     * Paul Hastings;
     * RJReuter;
     * SSG Capital Advisors; and
     * Stein Advisors LLC

This year's Media Partners:

     * BankruptcyData;
     * CreditSights;
     * Debtwire;
     * Pari Passu;
     * Reorg; and
     * WSJ Pro Bankruptcy

This year's Knowledge Partner:

     * Creditor Rights Coalition

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.


[^] Large Companies with Insolvent Balance Sheet
------------------------------------------------

                                            Total
                                           Share-       Total
                                 Total   Holders'     Working
                                Assets     Equity     Capital
  Company          Ticker         ($MM)      ($MM)       ($MM)
  -------          ------       ------   --------     -------
AA MISSION ACQ-A   AAM US          0.6       (0.1)       (0.7)
AA MISSION ACQUI   AAM/U US        0.6       (0.1)       (0.7)
ALCHEMY INVESTME   ALCY US       124.6       (5.8)       (0.7)
ALCHEMY INVESTME   ALCYU US      124.6       (5.8)       (0.7)
ALNYLAM PHARMACE   ALNY US     4,009.6       (3.1)    2,117.6
ALPHAVEST ACQUIS   ATMVU US       52.2       (0.9)       (0.9)
ALTRIA GROUP INC   MO US      34,387.0   (2,966.0)   (4,242.0)
AMC ENTERTAINMEN   AMC US      8,594.7   (1,696.6)     (575.7)
AMERICAN AIRLINE   AAL US     63,528.0   (4,854.0)  (11,076.0)
AMNEAL PHARM INC   AMRX US     3,509.9       (4.1)      371.1
ANNOVIS BIO        ANVS US         5.0       (1.8)        1.0
APPIAN CORP-A      APPN US       554.6      (45.7)       70.3
AQUESTIVE THERAP   AQST US       117.6      (35.5)       90.1
AUTOZONE INC       AZO US     17,176.5   (4,749.6)   (1,407.5)
AVALO THERAPEUTI   AVTX US       108.3       (2.2)       (0.5)
AVEANNA HEALTHCA   AVAH US     1,664.5     (119.0)      (25.1)
AVIS BUDGET GROU   CAR US     33,882.0     (482.0)     (406.0)
BATH & BODY WORK   BBWI US     4,948.0   (1,718.0)      169.0
BAUSCH HEALTH CO   BHC US     26,495.0     (227.0)      842.0
BAUSCH HEALTH CO   BHC CN     26,495.0     (227.0)      842.0
BELLRING BRANDS    BRBR US       804.1     (243.2)      346.3
BEYOND MEAT INC    BYND US       711.2     (590.0)      233.7
BIOAGE LABS INC    BIOA US         -          -           -
BIOCRYST PHARM     BCRX US       472.4     (475.6)      258.9
BIOTE CORP-A       BTMD US        92.9     (141.7)       15.5
BOEING CO/THE      BA US       137,695    (23,562)   12,136.0
BOMBARDIER INC-A   BBD/A CN   12,603.0   (2,144.0)      283.0
BOMBARDIER INC-A   BDRAF US   12,603.0   (2,144.0)      283.0
BOMBARDIER INC-B   BBD/B CN   12,603.0   (2,144.0)      283.0
BOMBARDIER INC-B   BDRBF US   12,603.0   (2,144.0)      283.0
BOOKING HOLDINGS   BKNG US    28,541.0   (4,276.0)    3,087.0
BOWLERO CORP - A   BOWL US     3,114.0      (49.9)      (68.8)
BRIDGEBIO PHARMA   BBIO US       794.4   (1,082.1)      481.9
BRIDGEMARQ REAL    BREUF US      194.8      (54.9)      (75.6)
BRIDGEMARQ REAL    BRE CN        194.8      (54.9)      (75.6)
BRIGHTSPHERE INV   BSIG US       533.1      (18.8)        -
CALUMET INC        CLMT US     2,670.9     (320.8)     (424.5)
CANTOR PA          CEP US          0.0       (0.3)       (0.4)
CARDINAL HEALTH    CAH US     45,121.0   (3,212.0)     (756.0)
CARTESIAN THERAP   RNAC US       347.7     (101.5)       98.7
CHECKPOINT THERA   CKPT US         5.7      (15.7)      (15.7)
CHENIERE ENERGY    CQP US     17,515.0     (756.0)     (658.0)
CHILDREN'S PLACE   PLCE US       921.4      (68.9)      (71.2)
CHOICE HOTELS      CHH US      2,518.9     (146.8)       (3.9)
CINEPLEX INC       CPXGF US    2,247.5      (14.1)     (277.7)
CINEPLEX INC       CGX CN      2,247.5      (14.1)     (277.7)
CLIPPER REALTY I   CLPR US     1,274.6       (4.7)        -
COHEN CIRCLE ACQ   CCIRU US        -          -           -
COMMSCOPE HOLDIN   COMM US     8,821.0   (2,124.5)       93.7
COMMUNITY HEALTH   CYH US     13,905.0   (1,270.0)      982.0
COMPOSECURE IN-A   CMPO US       213.4     (209.1)       87.5
CONSENSUS CLOUD    CCSI US       608.5     (124.4)        3.5
CONTANGO ORE INC   CTGO US        93.6      (37.9)      (24.9)
COOPER-STANDARD    CPS US      1,767.0     (160.9)      218.9
CPI CARD GROUP I   PMTS US       321.4      (44.6)      110.8
CROSSAMERICA PAR   CAPL US     1,164.7       (8.2)      (39.8)
DELEK LOGISTICS    DKL US      1,623.3      (51.3)       26.5
DELL TECHN-C       DELL US    82,687.0   (2,797.0)  (14,490.0)
DENNY'S CORP       DENN US       461.6      (54.5)      (53.8)
DIGITALOCEAN HOL   DOCN US     1,536.8     (253.8)      323.6
DINE BRANDS GLOB   DIN US      1,693.5     (231.7)      (74.6)
DOMINO'S PIZZA     DPZ US      1,775.1   (3,976.6)      361.7
DOMO INC- CL B     DOMO US       197.8     (166.4)      (95.8)
DROPBOX INC-A      DBX US      2,718.5     (371.3)       47.4
ECO BRIGHT FUTUR   EBFI US         0.0       (0.1)       (0.1)
ELEDON PHARMACEU   ELDN US       120.5       (8.5)       81.2
ELUTIA INC         ELUT US        41.9      (64.3)       (9.5)
EMBECTA CORP       EMBC US     1,267.5     (763.7)      410.4
EOS ENERGY ENTER   EOSE US       248.8     (150.7)      115.1
ETSY INC           ETSY US     2,448.1     (635.0)      794.5
EXCO RESOURCES     EXCE US     1,032.7   (1,026.5)     (421.2)
FAIR ISAAC CORP    FICO US     1,708.8     (829.3)      293.9
FENNEC PHARMACEU   FRX CN         63.2       (1.4)       54.4
FENNEC PHARMACEU   FENC US        63.2       (1.4)       54.4
FERRELLGAS PAR-B   FGPRB US    1,458.7     (298.3)      132.4
FERRELLGAS-LP      FGPR US     1,458.7     (298.3)      132.4
FOGHORN THERAPEU   FHTX US       328.6      (14.3)      238.8
GCM GROSVENOR-A    GCMG US       543.9      (93.7)      125.0
GOAL ACQUISITION   PUCKU US        4.0      (11.1)      (13.4)
GRINDR INC         GRND US       435.0      (41.7)        8.1
GUARDANT HEALTH    GH US       1,609.3       (1.6)    1,088.4
HCM II ACQUISI-A   HOND US         0.4       (0.0)        -
HCM II ACQUISITI   HONDU US        0.4       (0.0)        -
HERBALIFE LTD      HLF US      2,602.2   (1,037.2)      237.6
HILTON WORLDWIDE   HLT US     16,689.0   (3,430.0)     (918.0)
HP INC             HPQ US     38,059.0   (1,392.0)   (7,728.0)
HUMACYTE INC       HUMA US       138.3      (28.3)       78.4
IMMUNITYBIO INC    IBRX US       444.3     (697.4)      180.7
INSEEGO CORP       INSG US       149.6     (101.8)     (146.0)
INSPIRED ENTERTA   INSE US       326.6      (77.4)       47.8
INTUITIVE MACHIN   LUNR US       140.1      (10.4)       (1.9)
IRONWOOD PHARMAC   IRWD US       395.6     (321.7)      132.7
JACK IN THE BOX    JACK US     2,745.2     (845.8)     (249.2)
LAUNCH ONE ACQUI   LPAAU US        0.2       (0.0)       (0.3)
LAUNCH ONE ACQUI   LPAA US         0.2       (0.0)       (0.3)
LIFEMD INC         LFMD US        63.8       (2.1)       (6.6)
LINDBLAD EXPEDIT   LIND US       858.3     (155.5)      (99.0)
LOWE'S COS INC     LOW US     44,934.0    (13,763)    4,091.0
M3-BRIGADE -A      MBAV US         0.7       (0.0)       (0.0)
M3-BRIGADE ACQUI   MBAVU US        0.7       (0.0)       (0.0)
MADISON SQUARE G   MSGE US     1,552.7      (23.2)     (286.7)
MADISON SQUARE G   MSGS US     1,346.3     (266.3)     (305.0)
MANNKIND CORP      MNKD US       443.8     (225.8)      245.9
MARBLEGATE ACQ-A   GATE US         7.0      (15.8)       (0.4)
MARBLEGATE ACQUI   GATEU US        7.0      (15.8)       (0.4)
MARRIOTT INTL-A    MAR US     25,740.0   (2,091.0)   (4,783.0)
MARTIN MIDSTREAM   MMLP US       554.8      (61.3)       53.9
MATCH GROUP INC    MTCH US     4,368.9     (130.1)      773.6
MBIA INC           MBI US      2,304.0   (1,985.0)        -
MCDONALDS CORP     MCD US     53,801.0   (4,824.0)      295.0
MCKESSON CORP      MCK US     71,670.0   (1,381.0)   (4,182.0)
MEDIAALPHA INC-A   MAX US        198.2      (78.0)       11.5
METTLER-TOLEDO     MTD US      3,249.2     (152.8)     (102.9)
MSCI INC           MSCI US     5,456.8     (734.5)      (61.4)
NATHANS FAMOUS     NATH US        58.5      (25.5)       30.8
NEW ENG RLTY-LP    NEN US        383.7      (67.0)        -
NOVAGOLD RES       NG US         114.7      (37.8)      103.5
NOVAGOLD RES       NG CN         114.7      (37.8)      103.5
NOVAVAX INC        NVAX US     1,818.6     (431.7)       45.6
NUTANIX INC - A    NTNX US     2,143.9     (728.1)      237.0
O'REILLY AUTOMOT   ORLY US    14,577.5   (1,439.1)   (2,486.9)
OAKTREE ACQUISIT   OACCU US        0.6       (0.0)        -
OMEROS CORP        OMER US       356.3     (124.6)      143.5
OTIS WORLDWI       OTIS US     9,858.0   (4,882.0)   (1,657.0)
OUTLOOK THERAPEU   OTLK US        47.1      (83.7)        3.1
PAPA JOHN'S INTL   PZZA US       838.4     (445.2)      (49.5)
PELOTON INTERA-A   PTON US     2,185.2     (519.1)      580.8
PHATHOM PHARMACE   PHAT US       319.4     (233.8)      257.8
PHILIP MORRIS IN   PM US      66,892.0   (7,713.0)   (2,570.0)
PITNEY BOWES INC   PBI US      4,078.4     (427.9)      (72.4)
PLANET FITNESS-A   PLNT US     2,974.0     (319.8)      221.7
PRIORITY TECHNOL   PRTH US     1,673.4      (64.6)       23.6
PRIORITY TECHNOL   PRTHU US    1,673.4      (64.6)       23.6
PROS HOLDINGS IN   PRO US        384.9      (83.0)       36.2
PTC THERAPEUTICS   PTCT US     1,916.4     (963.7)      748.1
RAPID7 INC         RPD US      1,526.6      (52.9)       95.8
RE/MAX HOLDINGS    RMAX US       571.4      (69.2)       45.1
REDFIN CORP        RDFN US     1,181.5      (12.8)      171.0
REVANCE THERAPEU   RVNC US       494.8     (129.7)      256.5
RH                 RH US       4,376.4     (234.7)      208.7
RIGEL PHARMACEUT   RIGL US       128.4      (29.9)       36.1
RINGCENTRAL IN-A   RNG US      1,831.8     (328.8)       66.5
RUBRIK INC-A       RBRK US     1,218.2     (499.3)      112.3
SABRE CORP         SABR US     4,666.4   (1,476.9)       80.5
SBA COMM CORP      SBAC US     9,786.2   (5,275.9)   (1,999.6)
SCOTTS MIRACLE     SMG US      3,489.3     (146.2)      684.0
SEAGATE TECHNOLO   STX US      7,972.0   (1,300.0)      447.0
SEMTECH CORP       SMTC US     1,368.0     (141.4)      317.1
SHOULDERUP TEC-A   SUAC US         9.6      (17.4)       (4.6)
SHOULDERUP TECHN   SUACU US        9.6      (17.4)       (4.6)
SIM ACQUISITI-A    SIMA US         0.2       (0.0)        -
SIM ACQUISITION    SIMAU US        0.2       (0.0)        -
SIRIUS XM HOLDIN   SIRI US    11,185.0   (2,113.0)   (1,458.0)
SIX FLAGS ENTERT   FUN US      2,347.8     (682.1)     (268.5)
SLEEP NUMBER COR   SNBR US       883.6     (447.0)     (723.2)
SPECTRAL CAPITAL   FCCN US         0.1       (0.3)       (0.3)
SPIRIT AEROSYS-A   SPR US      7,049.2   (1,936.5)      501.5
SQUARESPACE -BDR   S2QS34 BZ   1,000.9     (242.9)     (140.4)
SQUARESPACE IN-A   SQSPEUR E   1,000.9     (242.9)     (140.4)
SQUARESPACE IN-A   8DT GZ      1,000.9     (242.9)     (140.4)
SQUARESPACE IN-A   8DT TH      1,000.9     (242.9)     (140.4)
SQUARESPACE IN-A   8DT QT      1,000.9     (242.9)     (140.4)
SQUARESPACE IN-A   SQSP US     1,000.9     (242.9)     (140.4)
STARBUCKS CORP     SBUX US    30,111.8   (7,937.4)     (841.6)
STARDUST POWER I   SDST US         1.9      (22.3)      (11.4)
SYMBOTIC INC       SYM US      1,558.4      379.3       323.2
TEVOGEN BIO HOLD   TVGN US         3.3       (7.6)       (8.2)
TORRID HOLDINGS    CURV US       487.5     (188.9)      (28.4)
TOWNSQUARE MED-A   TSQ US        579.6      (64.1)       26.4
TPI COMPOSITES I   TPIC US       715.4     (274.3)        0.7
TRANSDIGM GROUP    TDG US     21,828.0   (2,510.0)    5,210.0
TRAVEL + LEISURE   TNL US      6,698.0     (861.0)      658.0
TRINSEO PLC        TSE US      2,847.8     (413.8)      431.8
TRISALUS LIFE SC   TLSI US        32.4      (24.1)       15.9
TRIUMPH GROUP      TGI US      1,492.8     (119.6)      446.6
TUCOWS INC-A       TC CN         758.2      (33.1)      (15.2)
TUCOWS INC-A       TCX US        758.2      (33.1)      (15.2)
UNISYS CORP        UIS US      1,867.8     (160.6)      315.7
UNITED PARKS & R   PRKS US     2,756.9     (364.9)      (92.7)
UNITI GROUP INC    UNIT US     5,119.2   (2,492.4)        -
VERISIGN INC       VRSN US     1,462.0   (1,900.6)     (808.8)
VERITONE INC       VERI US       321.8       (5.7)      (39.7)
VOYAGER ACQ CORP   VACHU US        0.4       (0.1)       (0.5)
VOYAGER ACQUISIT   VACH US         0.4       (0.1)       (0.5)
WAYFAIR INC- A     W US        3,436.0   (2,760.0)     (385.0)
WINGSTOP INC       WING US       451.8     (437.5)       78.3
WINMARK CORP       WINA US        52.0      (33.7)       30.0
WORKIVA INC        WK US       1,242.7      (77.7)      426.2
WPF HOLDINGS INC   WPFH US         0.0       (0.3)       (0.3)
WYNN RESORTS LTD   WYNN US    13,289.8     (902.0)      771.5
XERIS BIOPHARMA    XERS US       331.7      (19.3)       94.9
XPONENTIAL FIT-A   XPOF US       475.2     (100.8)       (6.1)
YUM! BRANDS INC    YUM US      6,395.0   (7,630.0)      499.0



                            *********

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

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

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

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

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

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

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

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

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

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

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

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

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