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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, January 27, 2026, Vol. 30, No. 27

                            Headlines

100 MCKNIGHT: Gets OK to Hire Paulsen & Holtschlag as Counsel
23ANDME HOLDING: Court to Examine Data Breach Deals, Legal Fees
26 YATES: Seeks to Hire Tejas Desai of Compass as Appraiser
2903 KIRK RD: Hires Angelina & Herrick PC as Special Counsel
407 SMILEY: Seeks to Hire CSRE Management Inc as Building Manager

407 SMILEY: Seeks to Hire JIAM Development LLC as Company Manager
44 LAUREL: Hires Kurfiss Sotheby's as Real Estate Broker
4504 15 AND 1476: Trustee Taps Gary R. Lampert CPA as Advisor
7333 NEW HAMPSHIRE: Claims to be Paid from Capital Contribution
7452 N. WESTERN: Seeks Subchapter V Bankruptcy in Illinois

7481 CAMPO: Hires Empire Appraisal Group as Real Estate Appraiser
805 MAIN STREET: Hires Tamposi Law Group as Bankruptcy Counsel
ACCESS OHIO: Hires Strip Hoppers Leithart as Bankruptcy Counsel
ACCORD LEASE: Court Extends Cash Collateral Access to Feb. 18
ACCURATE COMMUNICATION: Hires Lewis Brisbois as Special Counsel

ACQUISITION INTEGRATION: Amends Unsecured Claims Pay
ADVENT TECHNOLOGIES: Issues CHF 500K Convertible Secured Note
ADVENTURES IN LEARNING: Hires Nicholas J. Coco CPA as Accountant
AETC INC: Seeks to Hire PJC Group LLC as Accountant
ALEXANDER CADE: Seeks Chapter 11 Bankruptcy in Texas

ALL IN ONE: Seeks to Hire Bottom Line Concepts as Consultant
ALLIED TELECOM: Hires Hunton Andrews Kurth as Counsel
ALONSO ROOFING: Seeks to Hire Agentis PLLC as Bankruptcy Counsel
ALPHA 4 LLC: Taps Law Office of Mark S. Roher as Bankruptcy Counsel
AMB VENDING: Seeks Chapter 11 Bankruptcy in New York

AMERICAN RESOURCES: Gets Nasdaq Notice for Delayed Annual Meeting
AMPLE INC: Hires Gordian Group LLC as Investment Banker
AMPLE INC: Seeks to Tap Pillsbury Winthrop Shaw Pittman as Counsel
ANDERSON HAY: Hires Lathrop Winbauer as Water Rights Counsel
ANTHOLOGY INC: Court Confirms Second Amended Joint Chapter 11 Plan

APPALACHIAN PRODUCER: Plan Exclusivity Period Extended to Feb. 23
ARCTERA HOLDINGS: S&P Withdraws 'CCC+' Issuer Credit Rating
ARDENT PROTECTION: Hires Law Office of Robert A Gusrae as Counsel
ARROWHEAD VINEYARDS: Seeks Chapter 12 Bankruptcy in Michigan
ASPIRE LOGISTICS: Unsecureds to Get Share of Income for 3 Years

ATLANTA INJURY: Hires Paul Reece Marr P.C. as Bankruptcy Counsel
BAXSTO LLC: Secured Creditor Seeks Chapter 11 Trustee Appointment
BAY AREA: Seeks to Hire Alvin L. Hagerich CPA as Accountant
BEELINE HOLDINGS: CEO Issues Shareholder Letter on 2026 Outlook
BLACK CANOE: Hires GLG Law LLC as Special Counsel

BODYWORX PHYSICAL: Seeks to Hire Taxtrua PLLC as Accountant
BOXLIGHT CORP: EVP Jens Holstebro to Step Down Effective Today
BROOKLYN KEBAB: Gets Final OK to Use Cash Collateral
BROOKS CUSTOM: 30-Day Extension for Plan Filing Granted
BULLIVANT HOUSER: Hires Donlin Recano as Administrative Advisor

BV ENERGY: Seeks Chapter 7 Bankruptcy in Texas
BYJU'S ALPHA: Lenders Say Founder Faces $715MM Debt After Default
C. DEADRICK DEVELOPMENT: Seeks Chapter 7 Bankruptcy in Illinois
CABS TRUCK: Beverly Brister Named Subchapter V Trustee
CARMEN'S CUBAN: Hires Bradford Law Offices as Bankruptcy Counsel

CARROLLTON GATEWAY: Hires Hilco Real Estate as Real Estate Agent
CATTLE CARTEL: Case Summary & 20 Largest Unsecured Creditors
CATTLE CARTEL: Seeks Chapter 11 Bankruptcy in Kansas
CHERKAS TRANSPORT: Seeks Chapter 7 Bankruptcy in Massachusetts
CLEAN ENERGY: Acquires HK$11.7MM Convertible Bond for $700K, Shares

CNY SEALCOATING: Hearing Today on Bid to Use Cash Collateral
COLUMBUS MCKINNON: Fitch Rates New $1.22BB Secured Notes 'BB-'
COMMSCOPE HOLDING: Changes Name to Vistance Networks Inc.
COMMSCOPE HOLDING: Completes $10.5B CCS Business Sale to Amphenol
COMPREHENSIVE INTERVENTIONAL: Revenues & Contribution to Fund Plan

CONTEMPORARY MEDICAL: Gets Extension to Access Cash Collateral
COPPERS PUB: Seeks to Hire Tax Workout Group as Bankruptcy Counsel
COZY HARBOR: Claims to be Paid from Asset Sale Proceeds
CREDIT SUITE: Gets Interim OK to Use Cash Collateral
CRUISING KITCHENS: Wins Bid for Longview ISD Claims Settlement

CUBCOATS ACQUISITION: Catalyst Wins Bid for Automatic Stay Relief
CUBCOATS ACQUISITION: Catalyst Wins Bid to Dismiss Bankruptcy Case
DARKPULSE INC: Engages IIB/EIAP as Buy-Side M&A Advisor
DATAVAULT AI: Registers 7.5MM Shares for IP Assignment
DENIRA INC: Seeks Chapter 7 Bankruptcy in Illinois

DIOCESE OF OAKLAND: Clashes With Abuse Survivors on Payment Timing
DOCKSIDE AT VENTURA: Hires Merlin Law Group as Litigation Counsel
DWG ENTERPRISES: Case Summary & 20 Largest Unsecured Creditors
E.W. SCRIPPS: Sinclair Inc. Holds 9.9% of Class A Shares
EASTERN COLORADO: Amends Unsecured Claims Pay Details

EDB INVESTMENTS: Claims to be Paid from Business Income
EMPIRE CORE: Court Extends Cash Collateral Access to Feb. 11
ENCOMPASS 53: Hires Michael Best & Friedrich LLP as Legal Counsel
FALLS MEDICAL: Seeks to Hire Olsen Taggart as Bankruptcy Counsel
FCI SAND: Creditors Ask Court for Right to Sue Loan Lender

FIREHOUSE GRILL: Seeks Chapter 11 Bankruptcy in Illinois
FIRST BRANDS: Examiner Hires Boies Schiller Flexner as Counsel
FIRST BRANDS: Seeks to Extend Plan Exclusivity to April 22
FIT & THRIVE: Seeks to Hire Scheffel Boyle as Accountant
FLIPCAUSE INC: Hires Gellert Seitz Busenkell as Counsel

FLIPCAUSE INC: Jeffrey Testa's Appointment as Trustee OK'd
FREEPORT LNG: Fitch Gives B Rating to Proposed Term Loan B
FREEPORT LNG: Moody's Rates New $2.225BB Secured Term Loan 'B2'
FTX TRADING: Ex-Worker's Bonus Donation Sparks Trust Appeal
FULLER'S SERVICE: Trustee Gets Extension to Access Cash Collateral

GALOSI LLC: Hires DeMarco-Mitchell PLLC as Bankruptcy Counsel
GARCIA GRAIN: Bankruptcy Court to Hear FCCI Claims Dispute
GOLDEN TRIANGLE: Taps Izquierdo San Miguel Law as Special Counsel
GREAT AMERICAN BISTRO: Seeks to Hire William C. Johnson as Counsel
GREAT AMERICAN: Seeks to Hire Ordinary Course Professional

GST INC: Hires Levene Neale Bender Yoo as Lead Bankruptcy Counsel
GST INC: Hires Nicholas Rubin of Force Ten Partners as CRO
HAECHAN PARK: Seeks to Hire YVS Law LLC as Legal Counsel
HDTSOKANOS LLC: Hires Certilman Balin Adler as Successor Counsel
HEIGHTS HEALTHCARE: Seeks Chapter 11 Bankruptcy in Texas

HIGH SOURCES: Hearing Today on Bid to Use Cash Collateral
HRZN INC: Seeks to Hire Mastin Bergstrom LLC as Special Counsel
INDOCHINE RESTAURANT: Taps Richard P. Cook PLLC as Special Counsel
INGLESIDE AT KING FARM: Fitch Hikes IDR to BB, Outlook Stable
INOTIV INC: Court Gives Preliminary OK to $2.49M Derivative Deal

INTEGRAL LEAPS: Hires Coldwell Banker as Real Estate Broker
IROBOT CORP: Court Confirms Joint Prepackaged Chapter 11 Plan
IROBOT CORP: US Flags Potential Security Risk in Bankruptcy Deal
J.A. CARRILLO: U.S. Trustee Unable to Appoint Committee
JAAC CORP: Hires Morrison-Tenenbaum PLLC as Bankruptcy Counsel

JACKSON WALKER: DOJ Questions Settlements in Judge Romance Cases
JACKSONVILLE MOVING: Gets Extension to Access Cash Collateral
JAGUAR HEALTH: Secures $18MM Upfront in Mytesi License Agreement
JBB ADVANCED: Seeks Chapter 7 Bankruptcy in Texas
JCM TRUCKING: Seeks Chapter 7 Bankruptcy in Illinois

JDM PROPERTIES: Hires D Conrad Gall Law Offices as Legal Counsel
JEAN ANN: Hires May Potenza Baran as Bankruptcy Counsel
JEFF MARC APARICIO: Scurvy Dog Appeal Voluntarily Dismissed
JOSEPHINES RESTAURANT: Seeks Subchapter V Bankruptcy in Illinois
JRCP RESTAURANTS: Gets Final OK to Use Cash Collateral

KEVIN D CHANEY: Seeks Subchapter V Bankruptcy in Michigan
KINGSBOROUGH ATLAS: Trustee Hires Kokjer Pierotti as Accountant
KMB HOLDINGS: Seeks Chapter 7 Bankruptcy in Illinois
KNAPP & BRUNNER: Seeks to Hire Kenneth May as Accountant
LANDERS DEVELOPMENT: Hires Century 21 Parker as Real Estate Agent

LANGUAGE KIDS: Hires Baker & Associates as Attorneys
LAZY T FIREARMS: Seeks Chapter 11 Bankruptcy in Nebraska
LEFEVER MATTSON: Perry Johnson Advises Tillman Investor Group
LIMA DEVELOPMENT: Seeks to Hire Raymond H. Aver as Legal Counsel
LINQTO INC: White & Case Lawyers Say Shareholder Owes Legal Fees

LUMINAR TECHNOLOGIES: Hires Jefferies LLC as Investment Banker
LUMINAR TECHNOLOGIES: Seeks to Retain Ordinary Course Professional
LUMINAR TECHNOLOGIES: Taps King & Spalding as Special Co-Counsel
LUMINAR TECHNOLOGIES: Taps Robin Chiu of Triple P TRS as CRO
LUMINAR TECHNOLOGIES: Taps Weil Gotshal & Manges LLP as Attorney

M&O LLC: Seeks Chapter 11 Bankruptcy in Kansas
MAIYA WISH: Seeks to Hire McConnell Valdes as Bankruptcy Counsel
MANAGEMENT MCOA: Hires Berger Singerman LLP as Bankruptcy Counsel
MANAGEMENT MCOA: Hires Development Specialists Inc. as CRO
MARELLI AUTOMOTIVE: Seeks to Extend Plan Exclusivity to June 15

MARTINS FOOD: Gets Extension to Access Cash Collateral
MERYDE GROUP: Seeks Chapter 11 Bankruptcy in New York
MID-COLORADO INVESTMENT: Trustee Taps Plummer Assoc. as Consultant
MKS INC: Moody's Rates New Amended & Extended Bank Loans 'Ba1'
MMA LAW: Loses Bid to Enforce Automatic Stay on Foskey Order

MOUNTAIN WEST: Brian Rothschild Named Subchapter V Trustee
MTF HOLDINGS: Case Summary & 20 Largest Unsecured Creditors
NCP MANAGEMENT: Seeks Chapter 11 Bankruptcy in Texas
NEPTUNE BIDCO: Moody's Rates New Sr. Secured First Lien Notes 'B3'
NEWPORT OVERLOOK: Hires Chace Ruttenberg & Freedman as Counsel

NEWPORT OVERLOOK: Hires K&L Gates LLP as Co-Counsel
NIGHTFOOD HOLDINGS: Issues $1.175MM Convertible Note to Mast Hill
NO WAKE ZONE: Claims to be Paid from Disposable Income
NORTH HOUSTON: Seeks Chapter 11 Bankruptcy in Texas
NORTHERN DYNASTY: Names Stephen Meyer as Director and Audit Chair

OCTAGON INVESTMENT 34: Moody's Affirms Ba3 Rating on 2 Tranches
OFFICE PROPERTIES: Creditors' Committee Slams $125MM DIP Bid
OLD WORLD: Seeks to Hire Warner Conrardy as Counsel
OM SAI MED: Seeks to Hire Marcus & Millichap as Real Estate Broker
ONE GATEWAY: U.S. Trustee Unable to Appoint Committee

OROVILLE HOSPITAL: Hires Force Ten Partners as Financial Advisor
PATRON WESTERN: Hires DeMarco-Mitchell PLLC as Bankruptcy Counsel
PC LEARNING: Gets OK to Hire Kenneth L. Baum LLC as Counsel
PERASO INC: Registers 1MM Shares Under 2019 Stock Incentive Plan
PH EXPERT: Seeks Chapter 11 Bankruptcy in Illinois

PINE GATE: Has Until June 4 to Remove Actions in Bankruptcy Case
PLEASANT GROVE: Seeks to Tap Anderson Bowman Wallshein as Attorney
PORT ELIZABETH: Committee Taps FBT Gibbons as Bankruptcy Counsel
POWER LANE: Voluntary Chapter 11 Case Summary
PRAESUM HEALTHCARE: UST Appoints Robert Furr as Chapter 11 Trustee

Q & T PROPERTIES: Hires Mirambell Realty as Real Estate Broker
QHSLAB INC: Expands Board to Strengthen Governance and Growth
QUANTUM CORP: Expects $72.7M Q3 Revenue Above Guidance Range
RAPID P&P: Files Amendment to Disclosure Statement
RCM MANUFACTURING: Amends Plan to Include Spiral Holdings Claim Pay

REGENCY LLC: Hires David J. Winterton & Associates as Counsel
REKOR SYSTEMS: Viraj Mehta, Tim Davenport Resign from Board
REMEMBER ME: Hires Johnson Hickey & Murchison PC as Accountant
REYNA HOSPITALITY: Gets Extension to Access Cash Collateral
RIDA CABANILLA: Court Confirms Second Amended Chapter 11 Plan

RIVERWOOD ESTATES: Hires Martin Leyhe Stuckmeyer as Legal Counsel
RK PARISI: Gets Interim OK to Use Cash Collateral
ROCK REGIONAL: Hires Beasley Mitchell & Co. as Accountant
ROCK REGIONAL: Taps Account Recovery as Collection Servicer
ROGEL LOGISTICS: Seeks Chapter 7 Bankruptcy in Illinois

ROLLIN' VETS: Seeks Subchapter V Bankruptcy in Texas
S & L TRUCKING: Seeks to Hire Palmer Brown as Real Estate Broker
SADDI LLC: Hires Ciardi Ciardi & Astin as Bankruptcy Counsel
SEBASTIAN HABIB: Hires Paul Reece Marr as Bankruptcy Counsel
SEMILEDS CORP: Simplot Taiwan, CEO Loans Extended to January 2027

SHANNON WIND: Case Summary & 20 Largest Unsecured Creditors
SHOSHANAH FASHIONS: Hires Madoff & Khoury LLP as Counsel
SHOSHANAH FASHIONS: Stephen Gray Named Subchapter V Trustee
SHRI RADHA: Hires Dahiya Law Offices LLC as Bankruptcy Counsel
SIESTA HOSPITALITY: Hires Kenneth S. Abrams P.A. as Counsel

SLEEP QUARTERS: Gets Interim OK to Use Cash Collateral
SPHERE 3D: Registers 3.39MM More Shares for 2025 Incentive Plan
SPHERE 3D: Stockholders OK Warrant Deal, Potential Name Change
SPIRITRUST LUTHERAN: Comm. Taps SOLIC Capital as Financial Advisors
SPOKANE INDUSTRIES: Case Summary & 20 Largest Unsecured Creditors

ST MARK'S PROPERTY: Taps McCaffrey & Assoc., LHM as Accountants
STARK MANUFACTURING: Seeks Chapter 7 Bankruptcy in New York
STATION TWO: Seeks Chapter 11 Bankruptcy in Illinois
STEVE CLARK: Seeks to Hire Burns Law Firm as Bankruptcy Counsel
STRIPE A LOT: Unsecureds to Split $300K via Quarterly Payments

SUMMIT COLLECTIVE: U.S. Trustee Unable to Appoint Committee
SUNRISE REFORESTATION: Seeks Chapter 7 Bankruptcy in Oregon
SUPREME PLUMBING: Gets OK to Hire Atkins Appraisal as Appraiser
TAEHYUN HOLDINGS: Hires Savills Inc. as Real Estate Agent
TEDDER INDUSTRIES: Hires Trinity River Advisors LLC as Broker

THOMPSON'S PHARMACY: Hires Integrity Accounting as Accountant
TLC OPERATIONS: Seeks Chapter 11 Bankruptcy in Illinois
TMT GROUP: Hires Center City Law Offices as Bankruptcy Counsel
TONOPAH SOLAR: Files 2nd Chapter 11 Bankruptcy
TRADE WINDS: Seeks to Hire Anyama Law Firm as Bankruptcy Counsel

TRICOLOR AUTO: Founder Refuses to Discuss Company's Downfall
TRINITY AUTO: Seeks to Hire Rusing Lopez & Lizardi as Attorney
TRU LEASE: Section 341(a) Meeting of Creditors on February 19
UNITI GROUP: $500MM Notes Add-on No Impact on Moody's 'B3' CFR
USA CRICKET: ACE Wins Bid to Revoke Subchapter V Designation

VETTRUS SUPPLY: Seeks Chapter 7 Bankruptcy in Texas
VILLA DEL MAR: Seeks to Hire Alberto Torrado CPA as Accountant
VIVAKOR INC: Converts $50,000 Note Into 11.9MM Shares
VIVIANS RESTAURANT: Seeks Chapter 11 Bankruptcy in Illinois
WORKZ LLC: Court Extends Cash Collateral Access to March 13

WRX MANAGEMENT: Claims to be Paid from Operations
X4 PHARMA: Empery Asset, Ryan Lane Hold 9.99% Stake
YALDA REAL ESTATE: Trustee Hires Rhoden Real Estate as Broker
YALDA REAL: Trustee Hires Byman & Associates as Legal Counsel
YLL MANAGMENT: Seeks Chapter 7 Bankruptcy in New York

ZHL SERVICES: Gets Extension to Access Cash Collateral
ZYNEX INC: Hires Province LLC as Financial Advisor
ZYNEX INC: Hires Simpson Thacher & Bartlett LLP as Counsel
ZYNEX INC: Seeks to Hire Reed Smith LLP as Co-Counsel

                            *********

100 MCKNIGHT: Gets OK to Hire Paulsen & Holtschlag as Counsel
-------------------------------------------------------------
100 Mcknight, LLC received approval from the U.S. Bankruptcy Court
for the Northern District of Illinois to hire Paulsen & Holtschlag
LLC as its bankruptcy counsel.

The firm's services include:

     a. advising and consulting with McKnight with respect to its
powers, rights, and duties as a debtor and debtor-in-possession;

     b. attending meetings and negotiating with creditors, other
parties-in-interest, and their respective representatives;

     c. advising and consulting with McKnight on the conduct of the
case, including all the legal and administrative requirements of
operating under chapter 11 of the Bankruptcy Code;

     d. taking all necessary action to protect and preserve the
Estate, including but not limited to, prosecuting or defending all
motions and proceedings on behalf of McKnight and the Estate;

     e. preparing and filing, or defending, adversary proceedings
or other litigation involving McKnight or its interests in
property;

     f. preparing motions, applications, answers, orders, reports,
and other papers necessary to the administration of the case;

     g. preparing and negotiating a plan and disclosure statement
and all related agreements and/or documents, and taking any
necessary action to obtain confirmation of a plan; and

     h. performing other necessary legal services and providing
other necessary legal advice that McKnight requires connection with
the case.

The firm's hourly rates are:

     Jeffrey K. Paulsen, Member   $400
     Ariane Holtschlag, Member    $400

Paulsen received a $25,000 advanced payment retainer.

As disclosed in the court filings, Paulsen & Holtschlag LLC is a
"disinterested person" within the meaning of 11 U.S.C. 101(14).

The firm can be reached through:

     Jeffrey K. Paulsen, Esq.
     Paulsen + Holtschlag LLC
     1245 S. Michigan, No. 115
     Chicago, IL 60605
     Tel: (847) 644-9385
     Email: jpaulsen@ph-firm.com

      About 100 Mcknight LLC

100 Mcknight LLC is a single asset real estate company. It owns and
manages The Park at Constitution Trail Centre, a student housing
apartment community in Normal, Illinois.

100 Mcknight sought relief under Chapter 11 of the U.S. Bankruptcy
Code (Bankr. Case No. 25-19477) on December 22, 2025. In its
petition, the Debtor listed between $10 million and $50 million in
both assets and liabilities.

Honorable Bankruptcy Judge Jacqueline P. Cox is handling the case.

The Debtor is represented by Jeffrey K. Paulsen, Esq., at Paulsen &
Holtschlag, LLC.


23ANDME HOLDING: Court to Examine Data Breach Deals, Legal Fees
---------------------------------------------------------------
Angelica Serrano-Roman of Bloomberg Law reports that The judge
overseeing the 23andMe Holding Co. Chapter 11 case said he will
closely review proposed settlements and related attorneys' fees
tied to claims by consumers who allege their personal data was
compromised in a cyber incident.

U.S. Bankruptcy Judge Brian C. Walsh of the Eastern District of
Missouri said during a Tuesday hearing that he plans to issue a
final decision at a Jan. 28 hearing on two settlement agreements he
previously approved on a preliminary basis, along with disputed fee
requests submitted by professionals representing the affected
consumers. The hearing centered on final approval of a deal with a
class of U.S.-based users, as well as objections questioning
whether the compensation sought by counsel is reasonable given the
recoveries proposed for claimants.

                      About 23andMe Holding Co.

23andMe Holding Co. is a genetics-led consumer healthcare and
biotechnology company in San Francisco, Calif. Through its
direct-to-consumer genetic testing, 23andMe offers personalized
insights into ancestry, genetic traits, and health risks. The
company has developed a large database of genetic information from
over 15 million customers, enabling it to provide health and
carrier status reports and collaborate on genetic research for drug
development. On the Web: http://www.23andme.com/         

On March 23, 2025, 23andMe and 11 affiliated debtors each filed a
voluntary petition for relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D. Mo. Lead Case No. 25-40976). 23andMe
disclosed $277,422,000 in total assets against $214,702,000 in
total liabilities as of Dec. 31, 2024.

Paul, Weiss, Rifkind, Wharton & Garrison, LLP, Morgan, Lewis &
Bockius, LLP and Carmody MacDonald, PC serve as legal counsel to
the Debtors while Alvarez & Marsal North America, LLC serve as the
restructuring advisor. The Debtors tapped Reevemark, LLC and Scale
Strategy Operations, LLC as communications advisors and Kroll
Restructuring Administration Services, LLC as claims agent.

Lewis Rice LLC, Moelis & Company LLC, and Goodwin Procter LLP serve
as special local counsel, investment banker, and legal advisor to
the Special Committee of 23andMe's Board of Directors,
respectively.

Jerry Jensen, Acting U.S. Trustee for Region 13, appointed an
official committee to represent unsecured creditors in the Debtors'
Chapter 11 cases. The committee tapped Kelley Drye & Warren, LLP
and Stinson, LLP as legal counsel and FTI Consulting, Inc. as
financial advisor.


26 YATES: Seeks to Hire Tejas Desai of Compass as Appraiser
-----------------------------------------------------------
26 Yates LLC seeks approval from the U.S. Bankruptcy Court for the
District of New Jersey to employ Tejas Desai of Compass as
appraiser.

The firm will provide appraisals of properties located at 26-28
Yates Avenue, Newark, New Jersey 07112 and 78-80 Huntington
Terrace, Newark, New Jersey 07112.

The fee for appraisals and report is $950 for each property.

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

The firm can be reached through:

     Tejas Desai
     COMPASS
     6021 Wallace Road Ext., Suite 201
     Wexford PA 15090
     Mobile: (412) 608-3981
     Office: (724) 318-6681
     Email: tejas.desai@compass.com

         About 26 Yates LLC

26 Yates LLC leases residential and commercial real estate
properties.

26 Yates LLC sought relief under Chapter 11 of the U.S. Bankruptcy
Code (Bankr. D.N.J. Case No. 25-16592) on June 23, 2025. In its
petition, the Debtor reports estimated assets and liabilities
between $1 million and $10 million each.

The Debtor is represented by Solomon Rosengarten, Esq.



2903 KIRK RD: Hires Angelina & Herrick PC as Special Counsel
------------------------------------------------------------
2903 Kirk Rd., LLC seeks approval from the U.S. Bankruptcy Court
for the Northern District of Illinois to employ Angelina & Herrick,
PC as special counsel.

The firm will review any potential real estate contract received,
handle any issues with title, prepare the settlement statements and
represent the Debtor at the closing proceedings, in relation to the
sale of the Debtor's real property known as 2903 Kirk Road, Aurora,
Illinois.

The firm will be paid a flat fee of $10,000 to be paid at closing.

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

The firm can be reached at:

     Mark A. Herrick, Esq.
     Angelina & Herrick, PC
     1895 Rohlwing Rd., Suite C
     Rolling Meadows, IL 60008
     Tel: (847) 873-0590
     Fax: (847) 873-0591

              About 2903 Kirk Rd., LLC

2903 Kirk Rd, LLC is classified as a single-asset real estate
debtor under the definition set out in 11 U.S.C. Section 101(51B).

2903 Kirk Rd, LLC filed its voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. N.D. Ill. Case NO.
25-18467) on December 1, 2025, listing $1 million to $10 million in
both assets and liabilities. The petition was signed by Kyle Evans
as managing member.

Judge Michael B Slade presides over the case.

Scott R. Clar, Esq. at CRANE, SIMON, CLAR & GOODMAN serves as the
Debtor's counsel.


407 SMILEY: Seeks to Hire CSRE Management Inc as Building Manager
-----------------------------------------------------------------
407 Smiley Crossing LLC seeks approval from the U.S. Bankruptcy
Court for the District of Massachusetts to employ CSRE Management,
Inc. as its building manager.

CSRE currently manages the Debtor's property pursuant to a contract
which the Debtor desires to continue without interruption.

The amount paid to CSRE varies with the amount of rent collected
and is approximately $3,400 per month.

Adam Sarbaugh, owner of CSRE, assured the court that his firm is a
"disinterested person" as the term is defined in 11 U.S.C.
101(14).

The firm can be reached through"

     Adam Sarbaugh
     CSRE Management, Inc.
     1451 Tremont St
     Boston, MA 02120
     Tel: (617) 238-7415
     Email: admin@csreboston.com

       About 407 Smiley Crossing LLC

407 Smiley Crossing LLC is a single asset real estate company.

407 Smiley Crossing LLC sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Mass. Case No. 25-12486) on November 17,
2025. In its petition, the Debtor reports estimated assets and
liabilities between $10 million and $50 million each.

Honorable Bankruptcy Judge Janet E. Bostwick handles the case.

The Debtor is represented by Stephen F. Gordon, Esq. of The Gordon
Law Firm LLP.


407 SMILEY: Seeks to Hire JIAM Development LLC as Company Manager
-----------------------------------------------------------------
407 Smiley Crossing LLC seeks approval from the U.S. Bankruptcy
Court for the District of Massachusetts to employ JIAM Development
LLC as company manager.

JIAM will assist the Debtor to meet all of its obligations under
Chapter 11, and quickly provide the statutory circumstances for
continuation of the automatic stay so that it can successfully
reorganize.

The firm will be paid $1,250 per month.

JIAM Development LLC is a "disinterested person" within the meaning
of 11 U.S.C. 101(14), according to court filings.

The firm can be reached through:

     Jan Hendrik Steenbrugge
     JIAM Development LLC
     80 Ridgewood Rd
     Attleboro MA 02703

       About 407 Smiley Crossing LLC

407 Smiley Crossing LLC is a single asset real estate company.

407 Smiley Crossing LLC sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Mass. Case No. 25-12486) on November 17,
2025. In its petition, the Debtor reports estimated assets and
liabilities between $10 million and $50 million each.

Honorable Bankruptcy Judge Janet E. Bostwick handles the case.

The Debtor is represented by Stephen F. Gordon, Esq. of The Gordon
Law Firm LLP.


44 LAUREL: Hires Kurfiss Sotheby's as Real Estate Broker
--------------------------------------------------------
44 Laurel, LLC seeks approval from the U.S. Bankruptcy Court for
the Southern District of Florida to employ Kurfiss Sotheby's
International Realty as real estate broker.

The firm will assist the Debtor with the sale of its real property
located at 1911 Walnut St., Philadelphia, PA 19103

The firm will be paid at 2.5% of the gross purchase price and a
$395 Broker Fee paid in connection with the sale of the
Property, payable at closing.

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:

     Allen Kravitz
     Kurfiss Sotheby's International Realty
     1631 Locust Street, Suite 300
     Philadelphia, PA 19103
     Tel: (609) 477-2056

              About 44 Laurel, LLC

44 Laurel, LLC, owns a single townhouse-style condominium, Unit
TH3, at 701 N Fort Lauderdale Beach Blvd in Fort Lauderdale,
Florida, within the Paramount Fort Lauderdale complex.

44 Laurel sought relief under Chapter 11 of the U.S. Bankruptcy
Code (Bankr. S.D. Fla. Case No. 25-20251) on September 1, 2025. In
its petition, the Debtor reported between $1 million and $10
million in assets and liabilities.

Honorable Bankruptcy Judge Scott M. Grossman handles the case.

The Debtor is represented by Chad Van Horn, Esq., at Van Horn Law
Group, P.A.


4504 15 AND 1476: Trustee Taps Gary R. Lampert CPA as Advisor
-------------------------------------------------------------
Gregory M. Messer, Chapter 11 trustee of 4504 15 and 1476 45 Equity
Partners LLC, seeks approval from the U.S. Bankruptcy Court for the
Eastern District of New York to hire Gary R. Lampert, CPA as his
financial advisor.

The firm will render these services:

     a. attend the Trustee in preparing monthly operating reports;

     b. provide tax advice on estate transactions;

     c. prepare any appropriate tax returns;

     d. review and analyze documents for potential causes of action
on behalf of the estate, including preferential transfers and
fraudulent conveyances;

     e. prepare any necessary reports detailing claims in
anticipation of litigation;

     f. assist the Trustee in investigating the disposition of
funds prior to and subsequent to the Petition Date; and

     g. assist with such other matters as the Trustee or his
counsel may request from time to time.

The firm's hourly rates are:

     Gary R. Lampert      $350 per hour
     Paraprofessional     $120 per hour

Mr. Lampert is a "disinterested person" as that term is defined in
Section 101(14) of the Bankruptcy Code, according to court
filings.

The firm can be reached through:

     Gary R. Lampert, CPA
     100 Merrick Rd #211w
     Rockville Centre, NY 11570
     Phone: (516) 208-7500

      About 4504 15 and 1476 45 Equity Partners LLC

4504 15 and 1476 45 Equity Partners LLC is involved in activities
related to real estate.

4504 15 and 1476 45 Equity Partners LLC sought relief under Chapter
11 of the U.S. Bankruptcy Code (Bankr. E.D.N.Y. Case No. 25-41415)
on March 26, 2025. In its petition, the Debtor reports estimated
assets and liabilities between $1 million to $10 million.

Honorable Bankruptcy Judge Nancy Hershey Lord handles the case.

The Debtor is represented by Joshua R. Bronstein, Esq. at JOSHUA R.
BRONSTEIN & ASSOCIATES, PLLC.


7333 NEW HAMPSHIRE: Claims to be Paid from Capital Contribution
---------------------------------------------------------------
7333 New Hampshire T Units LLC filed with the U.S. Bankruptcy Court
for the District of Maryland a Subchapter V Plan of Reorganization
dated January 19, 2026.

The Debtor was formed as a Maryland limited liability company, on
May 26, 2005, for purposes of managing a portfolio of investment
properties located at 7333 New Hampshire Avenue, Takoma Park,
Maryland 20912 (the "Property").

Tax liens accrued on those two condominium units, with the passage
of time, and, in February 2025, a pair of suits were brought, in
the Circuit Court for Montgomery County, Maryland, to foreclosure
the Debtor's right of redemption. Each case resulted in a judgment
being entered, against 7333 NHTU, on or about August 8, 2025.

Just over two months later, on October 19, 2025, 7333 NHTU elected
to petition for chapter 11 relief, as a small business seeking to
reorganize under Subchapter V. Transparently, the purpose of this
case was, and always has been, to (i) avoid the foreclosure of the
Debtor's right of redemption, under chapter 5 of Title 11 of the
United States Code; (ii) to ascertain what other debts, including
those owed to a condominium association, might be due and
outstanding; and (iii) to efficiently pay all of the debts of 7333
NHTU as part of a streamlines reorganizational process to be
funded, en toto, by a capital contribution from the Debtor's equity
interest.

This Plan proposes to pay 100% of allowed claims through the making
of an equity contribution on the effective date hereof. While the
Debtor does have some de minimis revenue correlative to a lease of
one of the two condominium units, 7333 NHTU would prefer to see all
debt obligations satisfied upon confirmation of this Plan, in lieu
of entering into a protracted payment plan pegged to leasehold
income.

Critically, the Debtor believes the total obligations in this case,
as reflected on the claims register at the time of this Plan's
filing, to be $50,595.78, the majority of which is secured. The
Debtor does not believe any other creditors to be extant, much less
to be likely to docket claims herein. And 7333 NHTU is prepared,
through a capital contribution, to pay the full sum of these
claims, on the effective date of this Plan.

Under this Plan, all creditors will be paid, in full, on the date
on which their claims become allowed claims (or, if such occurred
prior to closing on the sale of the Real Estate, shortly following
said closing). The monies to make such payments will come an equity
contribution equal to the full sum of allowed claims (inclusive of
post-petition interest and fees).

This Plan under chapter 11 of Title 11 of the United States Code
proposes to pay creditors of the Debtor from the general cash flow
of the Debtor.

The Plan also provides for the payment of administrative priority
claims other than those placed in classes.

The equity interest of the Debtor shall retain his membership in
OB.

On the effective date, Michael Postal will make a capital
contribution to the Debtor, in a sum sufficient to satisfy the
payment of all allowed claims in full. Should any claim be
disputed, and should such dispute result in the allowance of said
claim, Mr. Postal will then make a subsequent capital contribution,
in a sum sufficient to satisfy the subject claim(s), on the date on
which such claim is to be paid pursuant to the allowances of
Section 5.02 hereof.

A full-text copy of the Subchapter V Plan dated January 19, 2026 is
available at https://urlcurt.com/u?l=9AsR9K from PacerMonitor.com
at no charge.

Counsel for the Debtor:

     Maurice B. VerStandig, Esq.
     THE BELMONT FIRM
     1050 Connecticut Avenue, NW
     Suite 500
     Washington, DC 20036
     Email: mac@dcbankruptcy.com

             About 7333 New Hampshire T Units LLC

7333 New Hampshire T Units LLC was formed as a Maryland limited
liability company, on May 26, 2005, for purposes of managing a
portfolio of investment properties located at 7333 New Hampshire
Avenue, Takoma Park, Maryland 20912 (the "Property").

The Debtor filed its voluntary petition for relief under Chapter 11
of the Bankruptcy Code (Bankr. D. Md. Case No. 25-19766) on October
19, 2025, listing $100,001 to $500,000 in assets and $50,001 to
$100,000 in liabilities.

Judge Lori S Simpson presides over the case.

Maurice Belmont VerStandig, Esq. at The Verstandig Law Firm, LLC
represents the Debtor as counsel.


7452 N. WESTERN: Seeks Subchapter V Bankruptcy in Illinois
----------------------------------------------------------
On January 20, 2026, 7452 N. Western Ave., Inc. filed for Chapter
11 protection in the Northern District of Illinois. According to
court filings, the Debtor reports between $1 million and $10
million in debt owed to 1-49 creditors.

            About 7452 N. Western Ave., Inc.

7452 N. Western Ave., Inc., doing business as Candelite Chicago,
Candelite Restaurant, Candelite Evanston, Candlelite Pizza, Chi
Burger, Candlelite Cafe, Candlelite Pizza Cafe, and Candlelite, is
an Illinois-based company that owns and manages commercial real
estate, including property located along North Western Avenue in
Chicago.

7452 N. Western Ave., Inc. sought relief under Subchapter V of
Chapter 11 of the U.S. Bankruptcy Code (Bankr. Case No. 26-00911)
on January 20, 2026. In its petition, the Debtor reports estimated
assets of $0-$100,000 and estimated liabilities of $1 million-$10
million.

Honorable Bankruptcy Judge Michael B. Slade handles the case.

The Debtor is represented by Scott R. Clar, Esq., Crane, Simon,
Clar & Goodman.


7481 CAMPO: Hires Empire Appraisal Group as Real Estate Appraiser
-----------------------------------------------------------------
7481 Campo Florido, LLC seeks approval from the U.S. Bankruptcy
Court for the Southern District of Florida to employ Daniel
Lindeman, through Empire Appraisal Group, Inc., as real estate
appraiser.

Mr. Lindeman will appraise the Debtor's primary asset, the real
property located at 7481 Campo Florido, Boca Raton, FL 33433.

Mr. Lindeman's compensation for the appraisal services is a flat
fee of $795.

Mr. Lindeman assured the court that Empire Appraisal Group, Inc. is
a "disinterested person" within the meaning of 11 U.S.C. Sec.
101(14).

The firm can be reached through:

     Daniel Lindeman
     Empire Appraisal Group, Inc.
     8492 NW 15th Court
     Coral Springs, FL 33071
     Direct: (561) 441-9298
     Email: Dan@Empireappraisalgroup.com

         About 7481 Campo Florido, LLC

7481 Campo Florido LLC is a single asset real estate company.

7481 Campo Florido sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Fla., Case No. 25-23958) on November
24, 2025. In its petition, the Debtor listed between $100,001 and
$500,000 in assets and between $500,001 and $1 million in
liabilities.

Honorable Bankruptcy Judge Erik P. Kimball handles the case.

The Debtor is represented by Eric D. Yankwitt, Esq.


805 MAIN STREET: Hires Tamposi Law Group as Bankruptcy Counsel
--------------------------------------------------------------
805 Main Street LLC seeks approval from the U.S. Bankruptcy Court
for the District of Massachusetts to hire Tamposi Law Group PC as
counsel.

The firm's services include:

     (a) drafting the Debtor's petition and related schedules;

     (b) representing the Debtor at all hearings and matters
pertaining to its affairs as a debtor and debtor-in-possession;

     (c) attending meetings and negotiating with representatives of
the Debtor's creditors and other parties-in-interest, as well as
responding to creditor inquiries;

     (d) taking all necessary action to protect and preserve the
Debtor's estate;

     (e) preparing on behalf of the Debtor all necessary and
appropriate motions, applications, answers, orders, reports and
papers necessary to the administration of the Debtor's estate;

     (f) reviewing applications and motions filed in connection
with the Debtor's bankruptcy case;

     (g) negotiating and preparing on the Debtor's behalf any plan
of reorganization, disclosure statement, and all related agreements
and/or documents, and taking any necessary action on behalf of the
Debtor to obtain confirmation of such plan;

     (h) advising the Debtor in connection with any potential sale
or sales of assets or refinancing the Debtor's indebtedness;

     (i) reviewing and evaluating the Debtor's executory contracts
and unexpired leases, and representing the Debtor in connection
with the rejection, assumption or assignment of such leases and
contracts; and

     (j) performing all other necessary legal services and
providing all other necessary legal advice to the Debtor in
connection with its bankruptcy case.

The firm will be paid at the rate of $695 per hour.

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

The firm received a retainer in the amount of $20,000 from the
Debtor.

Peter Tamposi, Esq., a founding partner at Tamposi Law Group,
disclosed in a court filing that the firm is a "disinterested
person" as that term is defined in Section 101(14) of the
Bankruptcy Code.

The firm can be reached through:

     Peter N. Tamposi, Esq.
     Tamposi Law Group PC
     159 Main Street
     Nashua, NH 03060
     Telephone: (603) 204-5513
     Facsimile: (603) 204-5515
     Email: peter@thetamposilawgroup.com

         About 805 Main Street LLC

805 Main Street LLC is a limited liability company.

805 Main Street LLC filed for Chapter 11 relief on November 19,
2025, under Case No. 25-12511 in the District of Massachusetts. The
filing shows estimated assets of $1 million to $10 million and
estimated liabilities within the same range.

Honorable Judge Christopher J. Panos oversees the case.

The Debtor is represented by Peter N. Tamposi, Esq. of The Tamposi
Law Group.


ACCESS OHIO: Hires Strip Hoppers Leithart as Bankruptcy Counsel
---------------------------------------------------------------
Access Ohio, LLC seeks approval from the U.S. Bankruptcy Court for
the Southern District of Ohio to hire Strip, Hoppers, Leithart,
McGrath & Terlecky Co., LPA, as bankruptcy counsel.

The firm will render these services:

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

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

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

      (d) analyze the claims of the creditors in this case, and
negotiate with such creditors;

      (e) investigate the acts, conduct, assets, rights,
liabilities and financial condition of the Debtor and the Debtor's
business;

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

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

      (h) propose a plan of reorganization;

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

      (j) prepare and/or review motions, applications, orders, and
other filings filed with the Court;

      (k) institute or continue any appropriate proceedings to
recover assets of the estate; and

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

The firm's current rates are:

     Myron N. Terlecky      $460/hour
     John W. Kennedy        $430/hour
     Loni R. Sammons        $290/hour
     Law clerks             $150/hour

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

The firm received a retainer in the amount of $46,000.

John Kennedy, Esq., a partner at Strip, Hoppers, Leithart, McGrath
& Terlecky Co. LPA, 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:

     Myron N. Terlecky, Esq.
     John W. Kennedy, Esq.
     Strip, Hoppers, Leithart,
     McGrath & Terlecky Co., LPA
     575 South Third Street
     Columbus, Ohio 43215-5759
     Tel: (614) 228-6345
     Fax: (614) 228-6369
     Email: mnt@columbuslawyer.net
            jwk@columbuslawyer.net

         About Access Ohio LLC

Access Ohio, LLC provides outpatient behavioral healthcare services
focused on mental health and addiction treatment through a
physician-led, multidisciplinary model that includes counselors,
nurses, and case managers. The company was founded in 2006 and is
based in Columbus, Ohio.

Access Ohio sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Ohio Case No. 2:26-bk-50089) on
January 9, 2026. In the petition signed by John A. Johnson,
manager, the Debtor disclosed up to $1 million in assets and up to
$10 million in liabilities.

Judge Tiffany Strelow Cobb oversees the case.

Myron N. Terlecky, Esq., at Strip Hoppers Leithart McGrath &
Terlecky Co., LPA, represents the Debtor as legal counsel.


ACCORD LEASE: Court Extends Cash Collateral Access to Feb. 18
-------------------------------------------------------------
The U.S. Bankruptcy Court for the Northern District of Illinois
issued its 15th interim order extending Accord Lease, Inc.'s
authority to use its lenders' cash collateral through February 18.

The interim order signed by Judge Deborah Thorne authorized the
Debtor to use the cash collateral of BMO Bank N.A., and 11 other
lenders to pay operating expenses in accordance with its budget and
an earlier order issued by the court on January 8.

The 30-day budget projects total operational expenses of
$69,741.60.

The next hearing is set for February 18.

BMO Bank, N.A. and 11 other lenders assert interests in the
Debtor's cash collateral, which includes funds on deposit in
accounts maintained by the Debtor and lease fees generated by the
Debtor's property in which they have liens. The property
purportedly secures an indebtedness of approximately of
$5,432,758.20.

                      About Accord Lease Inc.

Accord Lease Inc. operates an automotive leasing and renting
business in Elgin, Ill.

Accord Lease filed Chapter 11 petition (Bankr. N.D. Ill. Case No.
24-16518) on November 1, 2024, listing total assets of $3,773,857
and total liabilities of $5,800,404. Igor Tsapar, president of
Accord Lease, signed the petition.

Judge David D. Cleary handles the case.

O. Allan Fridman, Esq., at the Law Office of O. Allan Fridman is
the Debtors legal counsel.

BMO Bank N.A., as lender, is represented by:

   James P. Sullivan, Esq.
   Chapman and Cutler, LLP
   320 South Canal Street
   Chicago, IL 60606
   Tel: 312.845.3000
   jsullivan@chapman.com


ACCURATE COMMUNICATION: Hires Lewis Brisbois as Special Counsel
---------------------------------------------------------------
Accurate Communication Solutions, Inc. seeks approval from the U.S.
Bankruptcy Court for the District of Minnesota to employ Lewis
Brisbois Bisgaard & Smith LLP as special counsel.

The Debtor needs the firm's legal assistance in connection with a
case filed in the Circuit Court of Missouri, Buchanan Cty., Case
No. 23BU-CC01641-01; and the appeal to Western District of Missouri
Court of Appeals, Mo. App. W.D. No. WD88281.

The firm will be paid at these rates:

     Attorneys          $350 to $500 per hour
     Law Clerks         $150 per hour
     Paralegals         $150 per hour

The firm received from the Debtor a retainer in the amount of
$20,000.

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

Mr. Rupe 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:

     Alan L. Rupe, Esq.
     Lewis Brisbois Bisgaard & Smith LLP
     4600 Madison Avenue, Suite 700
     Kansas City, MO 64112
     Tel: (816) 299-4244
     Fax: (816) 299-4245
     Email: alan.rupe@lewisbrisbois.com

          About Accurate Communication Solutions, Inc.

Accurate Communication Solutions, Inc. sought protection under
Chapter 11 of the U.S. Bankruptcy Code (Bankr. D. Minn. Case No.
25-33836) on November 26, 2025, listing between $100,001 and
$500,000 in assets and between $500,001 and $1 million in
liabilities.

Judge Mychal A. Bruggeman presides over the case.

John D. Lamey, III, Esq., at Lamey Law Firm, P.A. represents the
Debtor as bankruptcy counsel.


ACQUISITION INTEGRATION: Amends Unsecured Claims Pay
----------------------------------------------------
Acquisition Integration, LLC, submitted a Second Amended Disclosure
Statement for Plan of Reorganization dated January 16, 2026.

The Plan provides a comprehensive strategy for repaying creditors
through the proceeds generated from the sale of Equity Interest of
the Debtor. The Plan classifies claims into two classes of Secured
Claims, one Priority class, one general Unsecured class, and one
Equity Interest class, with specific treatments and payment terms
for each.

This Plan will have two sources of funding, first being the sale of
the Equity Interest of the Debtor, and second being the Liquidating
Trust. All funds generated from these two sources of income will be
paid to the Liquidating Trust for distribution pursuant to the
terms of the Plan.

The Plan provides for the payment of secured and unsecured debt.

Class 4 consists of all Allowed General Unsecured Claims. Claims in
Class 4 are impaired. The total amount of unsecured claims exceeds
$2,535,803.74. Allowed General Unsecured Claims in this class shall
be paid by the Liquidating Trustee from funds accumulated in the
Liquidated Trust. This class shall also include all Secured Claims
of Classes 2 and 3 to the extent that the lien which secures those
Claims has no value and is therefore unsecured.

Provided that the holder of a Class 4 Claim has not yet been paid,
such holder of each such Allowed General Unsecured Claim shall
receive a Pro Rata distribution from the Liquidating Trust on the
later of (i) 30 days from the Effective Date, or (ii) the
Liquidating Trust's receipt of sufficient funds from which a
distribution can be made or as soon as is reasonably practicable.
Holders of an Allowed General Unsecured Claims shall not be
entitled to receive post-petition interest on their Allowed Claims.


Class 5 shall consist of the Equity Interest of David P. Bristol in
the Debtor. Upon entry of the Confirmation Order, the Equity
Interest shall be deemed divested and sold pursuant to Section 5.06
of the Plan, and the prior holders of Equity Interest shall not
receive or retain any property under the Plan on account of such
Equity Interest.

There are two sources for funding this Plan. The primary source for
funding this Plan comes from the Liquidating Trust. The secondary
source is from the Equity Interest in the Reorganized Debtor with
the MASPO Contract.

From and after the Effective Date, the Reorganized Debtor shall
continue in existence for all purposes to the same extent as it
existed and operated prepetition. However, the Reorganized Debtor
shall not be liable for or responsible to pay any Allowed Claim and
the holders of all Claims shall be enjoined from taking any legal
action against the Reorganized Debtor in accordance with the terms
of Article VI of the Plan.

"Equity Interest holders" are parties who hold an ownership
interest in the Debtor. In a limited liability company, the equity
interest holders are its members who have a membership interest in
the Debtor. In this case, the Equity Interest holder is David P.
Bristol who owns all membership interests in the Debtor. Pursuant
to the terms of this Plan, the Equity Interest of Mr. Bristol in
the Debtor is being extinguished pursuant to Section 1141 (d)(1)(B)
of the Bankruptcy Code.

A full-text copy of the Second Amended Disclosure Statement dated
January 16, 2026 is available at https://urlcurt.com/u?l=VkUuj1
from PacerMonitor.com at no charge.

Counsel to the Debtor:

     Stuart M. Maples, Esq.
     Thompson Burton PLLC
     200 Clinton Avenue West, Suite 1000
     Huntsville, Alabama 35801
     Tel: (256) 489-9779
     Fax: (256) 489-9720
     Email: smaples@thompsonburton.com

                     About Acquisition Integration

Acquisition Integration, LLC provides logistics, distribution, and
technical services to the commercial and military aerospace and
vehicle industries. The Company partners with CAP Fleet to produce
upfitted police and special service vehicles for the U.S.
Government Services Administration.  Based in the US, it operates
as an SBA-certified HUBZone and Service-Disabled Veteran-Owned
Small Business.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. N.D. Ala. Case No. 25-81168) on June 10,
2025. In the petition signed by David P. Bristol, member, the
Debtor disclosed up to $50 million in both assets and liabilities.

Judge Clifton R. Jessup Jr. oversees the case.

Stuart Maples, Esq., at Thompson Burton, PLLC, represents the
Debtor as legal counsel.

NOVO Tech, Inc., as DIP lender, is represented by:

   Kevin D. Heard, Esq.
   Heard, Ary & Dauro, LLC
   303 Williams Avenue SW, Suite 921
   Huntsville, AL 35801
   Tel: (256) 535-0817
   kheard@heardlaw.com

ServisFirst Bank, as secured creditor, is represented by:

    Wes Bulgarella, Esq.
    Maynard Nexsen, P.C.
    1901 Sixth Avenue North
    1700 Regions/Harbert Plaza
    Birmingham, AL 35203
    Tel: (205) 254-1000
    wbulgarella@maynardnexsen.com


ADVENT TECHNOLOGIES: Issues CHF 500K Convertible Secured Note
-------------------------------------------------------------
Advent Technologies Holdings, Inc. disclosed in a regulatory filing
that it entered into a Secured Promissory Note in the aggregate
principal amount of CHF 500,000 with Chris Antonopoulos, with
interest accruing at an annual rate of 8.5% to be computed on the
basis of a 365-day year and the actual number of days elapsed.

Under the Promissory Note, the Company is required to repay the
borrowed amount in one payment on January 7, 2027.

The Promissory Note is secured by as continuing first-priority
security interest in certain collateral of the Company. The
Promissory Note matures on the Maturity Date, and contains
customary events of default. The Company may pre-pay the full
amount due under the Promissory Note at any time without penalty.

At the option of the Lender, the Lender may convert any or all
amounts due under the Promissory Note into common stock of the
Company, par value $0.0001 per share at a purchase price per share
equal to the average of the three lowest trade prices of the Common
Stock on any trading day during the thirty days prior to the
respective conversion date.

Additionally, the outstanding principal and interest under the
Promissory Note shall automatically convert into Common Stock upon
the occurrence of a "Qualified Financing" of the Company, which is
defined as an issuance of securities by the Company resulting in
gross proceeds of at least $25,000,000.

If no Qualified Financing has occurred at such time that the
Company undergoes a change of control prior to the Maturity Date,
the Company agrees to repay all outstanding principal and accrued
interest.

In addition, if, at any time after the execution of the Promissory
Note, the Lender acquires Common Stock by conversion of the
Promissory Note or otherwise and the Company sells equity
(including debt convertible into equity, or in cash to third party
investors in an equity offering, including debt convertible into
equity) pursuant to terms and provisions that are more favorable
than the terms and provisions contained in the Promissory Note, the
Company shall, at the request of the Lender, enter into amendments
to the Promissory Note or a separate agreement with the Lender, as
applicable, to provide for the same more favorable terms and
provisions for the Lender.

The Promissory Note contains certain customary representations,
warranties, and covenants made by the Company.

The Company received funding under the Promissory Note on January
14, 2026, and intends to use the proceeds from the Promissory Note
for payment of certain corporate expenses and general working
capital purposes.

A full-text copy of the Secured Promissory Note is available at
https://tinyurl.com/2z2mhxyu

In connection with and pursuant to the Promissory Note, the Company
has appointed Mr. Chris Antonopoulos to the Board of Directors of
the Company as a Class II Director, to serve until the 2028 annual
meeting of the Company's shareholders or until his earlier
resignation or retirement.

Chris Antonopoulos, 62, is Chief Executive Officer of Lekela Power,
and has been heading Lekela Power since March 2015. Before joining
Lekela Power, he was the Group Vice President responsible for the
global sales and business development at Bombardier Transportation
since 2006, a group with an annual order intake of approx. 10 BUSD.


Before joining Bombardier, Mr. Antonopoulos has been active in
various senior investment as well as sales/business development
roles and in different geographical regions in the energy and
infrastructure industry since 1987. He has held senior management
positions at ABB, a leading, global electrical engineering Group.
These included President of the investment arm of ABB, Regional VP
for Asia Pacific and Regional VP of Europe, Middle East and Africa.


The company developed, invested in, built and operated over 30
power & infrastructure projects totaling 13 BUSD. Overall, Mr.
Antonopoulos has been involved in the development of power &
infrastructure projects in Africa exceeding a total value of 4
BUSD. Mr. Antonopoulos holds a Master of Science degree in
Mechanical Engineering & Master of Industrial Management from the
ETH in Zurich. He has also completed an executive MBA programme in
Zurich, Switzerland.

                      About Advent Technologies

Headquartered in Livermore, Calif., Advent Technologies Holdings,
Inc. is an advanced materials and technology development company
operating in the fuel cell and hydrogen technology space. Advent
develops, manufactures and assembles the critical components that
determine the performance of hydrogen fuel cells and other energy
systems. To date, Advent's principal operations have been to
develop and manufacture Membrane Electrode Assembly (MEA), and fuel
cell stacks and complete fuel cell systems for a range of customers
in the stationary power, portable power, automotive, aviation,
energy storage and sensor markets.

The Woodlands, Texas-based M&K CPAS, PLLC, the Company's auditor
since 2024, issued a "going concern" qualification in its report
dated June 6, 2025, attached to the Company's Annual Report on Form
10-K for the fiscal year ended December 31, 2024, citing that the
Company has yet to achieve profitable operations, has negative cash
flows from operating activities, and is dependent upon future
issuances of equity or other financings to fund ongoing operations
all of which raises substantial doubt about its ability to continue
as a going concern.

As of September 30, 2025, the Company had $6.7 million in total
assets, $24.5 million in total liabilities, and $17.8 million in
total stockholders' deficit.


ADVENTURES IN LEARNING: Hires Nicholas J. Coco CPA as Accountant
----------------------------------------------------------------
Adventures In Learning Daycare Bayonne, LLC seeks approval from the
U.S. Bankruptcy Court for the District of Delaware to hire Nicholas
J. Coco, CPA as accountant.

The firm's services include all tax preparation, assistance with
accurate record keeping with the Debtor's books and records,
assistance with cash flow projections and monthly operating
reports, and assistance with resolving tax claims filed by NJ
Division of Taxation and IRS, if necessary.

The firm will be paid a monthly fee of $500.

As disclosed in the court filings, Nicholas J. Coco, CPA is a
disinterested person under 11 U.S.C. Sec. 101(14).

The firm can be reached through:

     Nicholas J. Coco, CPA
     Nicholas J. Coco, CPA
     752 Kearny Ave
     Kearny, NJ 07032
     Phone: (201) 955-3100

       About Adventures In Learning Daycare

Adventures In Learning Daycare Bayonne, LLC sought protection under
Chapter 11 of the U.S. Bankruptcy Code (Bankr. D.N.J. Case No.
25-12790) on March 18, 2025, listing up to $50,000 in assets and
between $100,000 and $500,000 in liabilities.

Judge Vincent F. Papalia presides over the case.

Steven D. Pertuz, Esq. at the Law Offices of Steven D. Pertuz, LLC
represents the Debtor as bankruptcy counsel.


AETC INC: Seeks to Hire PJC Group LLC as Accountant
---------------------------------------------------
AETC Inc. filed an amended application seeking approval from the
U.S. Bankruptcy Court for the Northern District of Georgia to hire
PJC Group, LLC as accountant.

The firm will provide these services:

   -- prepare and review Monthly Operating Reports;

   -- maintain general ledger support and bank reconciliations
consistent with U.S. Trustee requirements for Region 21;

   -- prepare, review, and file federal, state, and local tax
filings (income, payroll, sales/use), and advise on tax accruals
and compliance during the case;

   -- assist in the preparation and amendment of schedules and
statements, including the Statement of Financial Affairs;

   -- develop and update 13-week cash flow forecasts,
budget-to-actual analyses, and projections related to cash
collateral, DIP financing, and plan feasibility;

   -- provide accounting support and analysis for motions and
transactions, including under 11 U.S.C. Sec. 363, and for any
disclosure statement and plan;

   -- coordinate with the Debtor's management, counsel, lenders,
the Office of the United States Trustee, and other professionals;
respond to diligence and information requests; and

   -- provide such other customary accounting and advisory services
as may be necessary and appropriate in this Chapter 11 case.

PJC Group, LLC will be compensated at a rate of $250 per hour, and
reimbursed for reasonable out-of-pocket expenses. These terms are
customary and reasonable for comparable services.

The firm has not received a retainer.

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:

     John H. Jordan
     PJC Group, LLC
     260 Peachtree Street NW, Suite 2302
     Atlanta, GA 30303
     Tel: (404) 659-3384
     Fax: (404) 659-6863

        About AETC Inc.

AETC, Inc. owns and manages commercial real estate located at 1445
and 1453 Cleveland Avenue in East Point, in East Point, Georgia,
with an estimated fair market value of $6.9 million.

AETC sought relief under Chapter 11 of the U.S. Bankruptcy Code
(Bankr. N.D. Ga. Case No.: 25-62865) on November 4, 2025. In the
petition filed by Shawnalea Garvin as chief executive officer, the
Debtor disclosed total assets of $6,900,000 and total liabilities
of $4,257,767.

Judge Jonathan W. Jordan presides over the case.

Sims W. Gordon, Jr. at The Gordon Law Firm PC, represents the
Debtor as legal counsel.


ALEXANDER CADE: Seeks Chapter 11 Bankruptcy in Texas
----------------------------------------------------
On January 23, 2026, Alexander Cade Enterprises, Inc filed for
Chapter 11 protection in the Western District of Texas. According
to court filings, the Debtor reports between $100,001 and
$1,000,000 in debt owed to an undisclosed number of creditors.

              About Alexander Cade Enterprises, Inc

Alexander Cade Enterprises, Inc is a Texas-based company engaged in
retail and commercial operations, providing a range of goods and
services to local and regional markets.

Alexander Cade Enterprises, Inc sought relief under Chapter 11 of
the U.S. Bankruptcy Code (Bankr. Case No. 26-10110) on January 23,
2026. In its petition, the Debtor reports estimated assets of
$100,001-$1,000,000 and estimated liabilities of
$100,001-$1,000,000.

Honorable Bankruptcy Judge Shad M. Robinson handles the case.

The Debtor is represented by Robert Chamless Lane, Esq., The Lane
Law Firm PLLC.


ALL IN ONE: Seeks to Hire Bottom Line Concepts as Consultant
------------------------------------------------------------
All In One Management and Services, Inc. seeks approval from the
U.S. Bankruptcy Court for the Central District of Illinois to
employ Bottom Line Concepts as consultant.

The firm will provide these services:

     a. identify any Employee Retention Tax Credits, as available
under the CARES Act available to the Debtor for taxable quarters
during the time period of January 1, 2020 through September 30,
2021;

     b. obtain and analyze applicable information to calculate the
ERC available to the Debtor;

     c. prepare and deliver documentation regarding the calculation
of available ERC to the Debtor; and

     d. provide support in the event of any questions from the IRS.


Bottom Line will receive a contingency fee of 20 percent of all ERC
refunds received by the Debtor.

Bottom Line represents no interest adverse to the Debtor, according
to court filings.

The firm can be reached through:

     Andres Advincula
     Bottom Line Concepts
     3323 NE 163rd Street, Suite 302
     North Miami Beach, FL 33160
     Phone: (212) 668-1111

       About All In One Management and Services

All In One Management and Services, Inc. sought relief under
Chapter 11 of the Bankruptcy Code (Bankr. C.D. Ill. Case No.
24-70883) on October 31, 2024. In the petition signed by Pamela L.
Frazier, president, the Debtor disclosed up to $10 million in both
assets and liabilities.

Judge Mary P. Gorman oversees the case.

Jeana K. Reinbold, Esq., at Sgro, Hanrahan, Durr, Rabin & Reinbold
LLP serves as the Debtor's counsel.


ALLIED TELECOM: Hires Hunton Andrews Kurth as Counsel
-----------------------------------------------------
Allied Telecom Group, LLC seeks approval from the U.S. Bankruptcy
Court for the District of Columbia to employ Hunton Andrews Kurth
LLP as counsel.

The firm will provide these services:

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

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

   c. attend meetings and negotiate with creditors and other
parties-in-interest;

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

   e. prepare, or coordinate preparation of, on behalf of the
Debtor, all motions, applications, answers, orders, reports and
papers necessary to the administration of the Debtor's estate;

   f. take any necessary action on behalf of the Debtor to obtain
approval of a disclosure statement and confirmation of a plan of
reorganization on behalf of the Debtor;

   g. advise and assist the Debtor in connection with any offers to
provide debtor-in-possession financing and/or exit financing;

   h. appear before the Court, any appellate courts and the United
States Trustee and protect the interests of the Debtor's estate
before those Courts and the United States Trustee; and

   i. perform all other necessary legal services to the Debtor in
connection with these chapter 11 cases as requested by the Debtor.

The firm will be paid at these rates:

     Partners               $975 to $2,095 per hour
     Associates/Counsel     $450 to $1,150 per hour
     Paraprofessionals      $285 to $610 per hour

Before the Petition Date, the firm received advanced payment
retainers in the total amount of $175,000.

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

Mr. Paget 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:

     Justin F. Paget, Esq.
     Hunton Andrews Kurth LLP
     951 East Byrd Street
     Richmond, VA 23219
     Tel: (804)788-8200

              About Allied Telecom Group, LLC

Allied Telecom Group LLC provides internet access and data
transport services to business, nonprofit, educational, and
government customers, focusing on last-mile connectivity, wide-area
network transport, and cloud and data center interconnection. The
Washington, D.C.-based company operates as a competitive local
exchange carrier serving the District of Columbia, Maryland, and
Virginia, and also offers managed IT and network security services
such as firewall protection, intrusion detection, network
monitoring, and disaster recovery planning. Allied Telecom Group
serves a customer base of about 1,200 organizations across the
public and private sectors, including federal, state, and local
government agencies and educational institutions.

Allied Telecom Group, LLC in Washington DC, sought relief under
Chapter 11 of the Bankruptcy Code filed its voluntary petition for
Chapter 11 protection (Bankr. D. Colo. Case No. 25-00599) on Dec.
23, 2025, listing $1 million to $10 million in assets and $10
million to $50 million in liabilities. Ken Williams as designated
officer, signed the petition.

Judge Elizabeth L. Gunn oversees the case.

HUNTON ANDREWS KURTH LLP serve as the Debtor's legal counsel.


ALONSO ROOFING: Seeks to Hire Agentis PLLC as Bankruptcy Counsel
----------------------------------------------------------------
Alonso Roofing, Corp. seeks approval from the U.S. Bankruptcy Court
for the Southern District of Florida to hire Agentis PLLC as
general bankruptcy counsel.

The firm will provide these services:

     a. advise the Debtor with respect to its powers and duties as
debtor-in possession and the continued management of his affairs;

     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 interests of the Debtor and the estate in all
matters pending before the Court; and

     e. represent the Debtor in negotiations with creditors in the
preparation of a plan.

The firm will be paid at these rates:

     Attorneys          $350 to $735 per hour
     Paralegals         $155 to $260 per hour

The firm will be paid a retainer of $25,000, plus $1,738 filing
fee.

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

Jacqueline Calderin, Esq., founding partner of Agentis 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:

     Jacqueline Calderin, Esq.
     Agentis PLLC
     45 Almeria Avenue
     Coral Gables, FL 33134
     Tel: (305) 722-2002
     E-mail: jc@agentislaw.com

         About Alonso Roofing Corp.

Alonso Roofing, Corp. operates a family-owned residential and
commercial roofing business in Miami, Florida.

Alonso Roofing filed a petition under Chapter 11, Subchapter V of
the Bankruptcy Code (Bankr. S.D. Fla. Case No. 26-10217) on January
9, 2026, listing up to $500,000 in both assets and liabilities.
Blanka Alonso, president of Alonso Roofing, signed the petition
date.

Jacqueline Calderin, Esq., at Agentis PLLC, represents the Debtor
as legal counsel.


ALPHA 4 LLC: Taps Law Office of Mark S. Roher as Bankruptcy Counsel
-------------------------------------------------------------------
Alpha 4, LLC, seeks approval from the U.S. Bankruptcy Court for the
Southern District of Florida to hire Mark S. Roher, P.A. a/k/a The
Law Office of Mark S. Roher, P.A. as bankruptcy counsel.

The firm will provide these services:

     (a) give advice to the Debtor with respect to its powers and
duties as Debtor in possession and the continued management of its
finances;

     (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; and

     (e) represent the Debtor in negotiation with his creditors in
the preparation of a plan.

Mr. Roher will be compensated on an hourly basis at the rate of
$500.

The prepetition retainer in the amount of $10,000.00 was paid by
Nichole Alibayof on behalf of the Debtor.

Mark S. Roher, P.A. a/k/a The Law Office of Mark S. Roher, P.A. is
disinterested as required by 11 U.S.C. Sec. 327(a), according to
court filings.

The firm can be reached through:

     Mark S. Roher, Esq.
     LAW OFFICE OF MARK S. ROHER, P.A.
     1806 N. Flamingo Rd. Suite 300
     Pembroke Pines, FL 33028

     Satellite Office:
     5660 Strand Court, Unit #A51
     Naples, FL 34110-3343
     Tel: (954) 353-2200
     Email: mroher@markroherlaw.com

         About Alpha 4, LLC

Alpha 4, LLC is a limited liability company.

Alpha 4, LLC sought relief under Chapter 11 of the U.S. Bankruptcy
Code (Bankr. S.D. Fla. Case No. 25-25412) on December 30, 2025. In
its petition, the debtor reports estimated assets ranging from $1
million to $10 million and estimated liabilities in the same
range.

Honorable Corali Lopez-Castro handles the case. The debtor is
represented by Mark S. Roher, Esq., of the Law Office of Mark S.
Roher, P.A.


AMB VENDING: Seeks Chapter 11 Bankruptcy in New York
----------------------------------------------------
On January 17, 2026, AMB Vending LLC filed for Chapter 11
protection in the U.S. Bankruptcy Court for the Eastern District of
New York. According to court filings, the Debtor reports between $0
and $100,000 in debt owed to 1 to 49 creditors.

                 About AMB Vending LLC

AMB Vending LLC operates in the vending services industry,
providing vending machine placement and related services to
commercial and institutional clients.

AMB Vending LLC sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. Case No. 26-40237) on January 17, 2026. In
its petition, the Debtor reports estimated assets of $0 to $100,000
and estimated liabilities of $0 to $100,000.

Honorable Bankruptcy Judge Elizabeth S. Stong handles the case.

The Debtor is represented by Robert Stumpf, Esq.


AMERICAN RESOURCES: Gets Nasdaq Notice for Delayed Annual Meeting
-----------------------------------------------------------------
American Resources Corporation disclosed in a regulatory filing
that it received a letter from Nasdaq Regulation notifying the
Company that it was not in compliance with Nasdaq Listing Rule
5620(a), which requires listed companies to hold an annual meeting
of shareholders within 12 months of the end of their fiscal year.
The Company did not hold an annual meeting of shareholders within
12 months of its fiscal year ended December 31, 2024.

The notice of noncompliance has no immediate effect on the listing
or trading of the Company's common stock on The Nasdaq Capital
Market. Pursuant to the Nasdaq Listing Rules, the Company has 45
calendar days, or until February 27, 2026, to submit a plan to
regain compliance, which must include the scheduling and timing of
its annual meeting of shareholders.

If Nasdaq accepts the Company's plan, Nasdaq may grant an exception
of up to 180 calendar days from the Company's fiscal year end of
December 31, 2025, or until June 29, 2026, for the Company to
regain compliance.

The delay in convening the annual meeting was administrative in
nature and was not the result of any disagreement among
shareholders or the Board of Directors. The Company has submitted,
or intends to submit, its plan to Nasdaq and has commenced the
process to convene its annual meeting of shareholders.

The Company is committed to executing its compliance plan in
accordance with Nasdaq Listing Rule 5810(c)(2)(G) and expects to
hold its annual meeting within the timeframe permitted under any
exception granted by Nasdaq.

The Company does not anticipate any difficulty in satisfying the
requirements of its compliance plan and expects to regain full
compliance with Nasdaq Listing Rule 5620(a) following the annual
meeting.

A copy of the Letter is available at https://tinyurl.com/ycf93unw

                   About American Resources Corp

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

As of June 30, 2025, the Company had $200,445,719 in total assets,
$292,644,028 in total liabilities, and total deficit of
$92,198,309.

Columbus, Ohio-based GBQ Partners LLC, the Company's auditor since
2024, issued a "going concern" qualification in its report dated
May 19, 2025, attached to the Company's Annual Report on Form 10-K
for the year ended December 31, 2024, citing that the Company has
suffered recurring losses from operations that raise substantial
doubt about its ability to continue as a going concern.


AMPLE INC: Hires Gordian Group LLC as Investment Banker
-------------------------------------------------------
Ample, Inc. and affiliates seek approval from the U.S. Bankruptcy
Court for the Southern District of Texas to employ Gordian Group,
LLC as investment banker.

The firm will provide these services:

   a. advise and assist the Company with the general formulation
and evaluation of various options for effecting one or more
possible Financial Transactions;

   b. advise and assist the Company regarding any potential merger
or sale of any of the Companies or their securities, assets or
businesses, including identifying and, to the extent agreed by the
Company, contacting potential parties for any such merger or sale;

   c. assist in preparing, for review and approval by the Company,
proposals to creditors, equity holders and other
parties-in-interest in connection with any possible Financial
Transaction;

   d. assist with the structuring and implementation of any
Financial Transaction, including evaluating proposals from, and
participating in negotiations with, third parties regarding such
Financial Transaction; and

   e. render such other financial advisory and investment banking
services as may be mutually agreed upon by Gordian and the
Company.

The firm will be paid at these fees:

   a. Upfront Fee. An initial fee of $50,000, which was due upon
signing the Engagement Letter and which the Debtors paid
prepetition.

   b. Monthly Fees. After the first 30 days of work, monthly fees
of $50,000 per month.

   c. Transaction Fees. In connection with the consummation of each
Financial Transaction, fees payable concurrently with and as a
condition to consummation of such Financial Transaction, consisting
of five percent (5%) of the Aggregate Consideration.

   d. Credit Bid Transaction Discount. In connection with the
consummation of a Financial Transaction in the form of a credit bid
by Twelve Bridge Capital, LLC, the DIP financing party, Transaction
Fees shall be two and one-half percent (2.5%) of the Aggregate
Consideration, subject to further adjustment as provided in the
Engagement Letter. However, in the event that the DIP lender must
increase its bid in accordance with any qualified auction, then
Gordian shall be entitled to the full 5% fee and shall not be
subject to the 2.5% fee reduction.

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

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

The firm can be reached at:

     Kevin P. McGee
     Gordian Group, LLC
     126 East 56th Street
     New York, NY 10022
     Tel: (212) 486-3600

              About Ample, Inc.

Ample Inc. is an electric vehicle technology firm specializing in
battery-swapping platforms and infrastructure. The company develops
modular systems that allow EVs to replace batteries quickly,
supporting continuous operation without lengthy charging
intervals.

Ample Inc. sought relief under Chapter 11 of the U.S. Bankruptcy
Code (Bankr. S.D. Tex. Case No. 25-90817) on December 16, 2025. In
its petition, the Debtor reports estimated assets between $10
million and $50 million and estimated liabilities between $50
million and $100 million.

Honorable Bankruptcy Judge Christopher M. Lopez handles the case.

The Debtor is represented by Hugh Massey Ray, III, Esq. of
Pillsbury Winthrop Shaw Pittman LLP.

Twelve Bridge Capital, LLC, as DIP lender, is represented by
Michael Fishel, Esq., at FISHEL LAW GROUP, in Houston, Texas.


AMPLE INC: Seeks to Tap Pillsbury Winthrop Shaw Pittman as Counsel
------------------------------------------------------------------
Ample, Inc. and Ample Texas EV, LLC seek approval from the U.S.
Bankruptcy Court for the Southern District of Texas to hire
Pillsbury Winthrop Shaw Pittman, LLP as counsel.

The firm's services include:

     a. advising the Debtors of their rights, powers and duties as
debtors and debtors in possession;

     b. preparing (or reviewing and commenting on, as applicable)
applications, motions, pleadings, proposed orders, notices, monthly
operating reports, and other documents to be filed by the Debtors
in these chapter 11 cases;

     c. taking all necessary actions to protect and preserve the
Debtors' estates, including prosecuting actions on the Debtors'
behalf, defending actions commenced against the Debtors, and
representing the Debtors in negotiations concerning litigation in
which the Debtors may become involved;

     d. advising the Debtors in connection with the sale of
substantially all of their assets or the transfer of operations;

     e. preparing, filing, and pursuing approval of any chapter 11
plan and disclosure statement filed by the Debtors in these chapter
11 cases;

     f. representing the Debtors in matters with and before the
United States Trustee, including the initial debtor interview and
meeting of creditors, and in hearings before this Court; and

     g. performing all other legal services for and on behalf of
the Debtors that may be necessary or appropriate in these chapter
11 cases.

The firm's hourly rates are:

     Hugh M. Ray, III, Partner               $1,965
     Andrew V. Alfano, Counsel               $1,520
     L. James Dickinson, Senior Associate    $1,385
     Joshua T. Stenhjem, Senior Law Clerk    $1,115
     Nancy J. Jones, Paralegal               $535

Pillsbury is a "disinterested person" within the meaning of section
101(14) of the Bankruptcy Code, according to court filings.

The firm can be reached through:

     Hugh M. Ray, III, Esq.
     PILLSBURY WINTHROP SHAW PITTMAN LLP
     609 Main Street, Suite 2000
     Houston, TX 77002 USA
     Tel: (713) 276-7600
     Fax: (713) 276-7673
     Email: hugh.ray@pillsburylaw.com

          About Ample Inc.

Ample Inc. is an electric vehicle technology firm specializing in
battery-swapping platforms and infrastructure. The company develops
modular systems that allow EVs to replace batteries quickly,
supporting continuous operation without lengthy charging
intervals.

Ample Inc. sought relief under Chapter 11 of the U.S. Bankruptcy
Code (Bankr. S.D. Tex. Case No. 25-90817) on December 16, 2025. In
its petition, the Debtor reports estimated assets between $10
million and $50 million and estimated liabilities between $50
million and $100 million.

Honorable Bankruptcy Judge Christopher M. Lopez handles the case.

The Debtor is represented by Hugh Massey Ray, III, Esq. of
Pillsbury Winthrop Shaw Pittman LLP.

Twelve Bridge Capital, LLC, as DIP lender, is represented by
Michael Fishel, Esq., at FISHEL LAW GROUP, in Houston, Texas.


ANDERSON HAY: Hires Lathrop Winbauer as Water Rights Counsel
------------------------------------------------------------
Anderson Hay Enterprise, Inc. and its affiliates seek approval from
the U.S. Bankruptcy Court for the Eastern District of Washington to
hire Lathrop, Winbauer, Harrel & Slothower L.L.P. as special real
estate and water rights counsel.

The firm will provide counsel related to any real estate
transactions and water rights issues for the benefit of AHG, MTA
Holdings, MTA Ranch, and MTA Farms.

The firm's hourly rates are:

     Jeff Slothower    $380
     Attorneys         $350 to $380
     Paralegals        $100 to $135

Lathrop, Winbauer, Harrel & Slothower does not hold or represent
any interest adverse to the Debtors with respect to the matters for
which it is being retained, according to court filings.

The firm can be reached through:

     Jeff Slothower, Esq.
     Lathrop, Winbauer, Harrel & Slothower L.L.P.
     415 East Mountain View Ave., Suite 302
     Ellensburg, WA 98926
     Phone: (509) 925-6916

        About Anderson Hay Enterprise Inc.

Anderson Hay Enterprise, Inc., together with its subsidiaries,
supplies Pacific Northwest-grown forage products, including
three-tie hay, bagged forage, compressed hay, and MAG bales,
serving both consumer and commercial markets such as horse owners,
small-acreage farms, retailers, and agricultural operations.  The
Company operates domestically and internationally, distributing hay
to partners in more than 30 countries.  Founded in 1960 and
family-led since its inception, it focuses on producing consistent
forage and maintaining long-term relationships across its supply
chain.

The Debtors sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. Lead Case No. 25-02074) on November 26,
2025. In the petition signed by Steve Gordon, CFO, the Debtor
disclosed up to $50 million in assets and up to $100 million in
liabilities.

Judge Whitman L. Holt oversees the case.

James L. Day, Esq., at Bush Kornfeld LLP, represents the Debtor as
legal counsel.


ANTHOLOGY INC: Court Confirms Second Amended Joint Chapter 11 Plan
------------------------------------------------------------------
The U.S. Bankruptcy Court for the Southern District of Texas
confirmed the Second Amended Joint Chapter 11 Plan of Anthology
Inc. and its debtor affiliates. The Debtors' Disclosure Statement
is approved on a final basis.

The Court finds the Disclosure Statement contains (a) sufficient
information of a kind necessary to satisfy the disclosure
requirements of all applicable non-bankruptcy Laws, rules, and
regulations, including the Securities Act, and (b) "adequate
information" (as such term is defined in section 1125(a) of the
Bankruptcy Code and used in section 1126(b)(2) of the Bankruptcy
Code) with respect to the Debtors, the Plan, and the transactions
contemplated therein.  The Filing of the Disclosure Statement with
the clerk of the Bankruptcy Court satisfied Bankruptcy Rule
3016(b).

As shared by the Troubled Company Reporter, Anthology Inc. and
affiliates filed with the U.S. Bankruptcy Court for the Southern
District of Texas a Disclosure Statement for the Joint Chapter 11
Plan dated November 21, 2025.

Anthology is a global end-to-end education technology ("EdTech")
software provider. Headquartered in Boca Raton, Florida, Anthology
is the result of a consolidation of three companies specializing in
distinct areas of education technology.

Prior to commencing these chapter 11 cases, and following months of
arm's length negotiations between the Debtors and the Ad Hoc Group
regarding the potential terms of a proposed value-maximizing
transaction, the Debtors, certain consenting lenders, and
consenting stakeholders entered into the Restructuring Support
Agreement.

The Restructuring Support Agreement provides for (i) the
continuation of the Prepetition Sale Process to "market check" the
Stalking Horse Bids and facilitate consummation of a sale or
multiples sales to the highest or otherwise best offer(s) for
certain Business Segments, facilitated through the proposed Bidding
Procedures and (ii) the terms of the Plan, whereby the Company will
emerge from chapter 11 as a leaner enterprise organized around the
Teaching & Learning Business Segment. The Restructuring Support
Agreement also provides for terms regarding DIP financing, access
to cash collateral, and fully committed exit equity financing
raised through an equity rights offering and direct investment.

The Bidding Procedures contemplate two Sale Transactions, each in
accordance with the respective Sale Order: (a) the sale of the
Enterprise Operations Assets to Ellucian Company LLC pursuant to a
certain purchase agreement (the "Ellucian Stalking Horse
Agreement") and (ii) the sale of the Lifecycle Engagement Assets
and the Student Success & Other Assets to Encoura LE LLC
("Encoura," and, together with Ellucian, the "Stalking Horse
Bidders") pursuant to a certain purchase agreement (the "Encoura
Stalking Horse Agreement," and, together with the Ellucian Stalking
Horse Agreement, the "Stalking Horse Agreements," and the Bids
contained therein, the “"Horse Bids"). The Stalking Horse
Bids will be subject to higher or better offers received through
the Debtors' postpetition marketing and sale process.

The Plan contemplates certain Sale Transactions, which will be
consummated by one or more Sale Order(s), pursuant to section 363
of the Bankruptcy Code and in accordance with the Bidding
Procedures. On the applicable Closing Date, the Debtors shall
consummate the Sale Transactions and, among other things, the
Transferred Assets (as defined in the Stalking Horse Agreements, as
relevant), as set forth in the applicable Stalking Horse Agreement
or other Purchase Agreement, as applicable, shall be transferred to
and vest in Ellucian, Encoura, and/or the alternate successful
bidder(s) free and clear of all Liens, Claims, charges, interests,
or other encumbrances, and the Assumed Liabilities (as defined in
the Stalking Horse Agreements, as relevant) will transfer to and
vest in such successful bidder(s), pursuant to the terms of the
Confirmation Order, Plan, Stalking Horse Agreement(s) or other
Purchase Agreement(s), as applicable, and Sale Orders, as
applicable.

Class 8 consists of General Unsecured Claims. Except to the extent
that a Holder of an Allowed General Unsecured Claim agrees to less
favorable treatment, on or after the Effective Date, each Holder of
an Allowed General Unsecured Claim shall receive its Pro Rata share
of Distributable Cash, if any, in accordance with the Waterfall
Recovery. In the event that there is no such Distributable Cash
available for distribution to the Holders of Allowed General
Unsecured Claims pursuant to the Waterfall Recovery, Allowed
General Unsecured Claims shall be discharged and released, and each
Holder of a General Unsecured Claim shall not receive or retain any
distribution, property, or other value on account of such General
Unsecured Claim.

On the Effective Date, all Existing Equity Interests shall be
cancelled, released, extinguished, and discharged, and will be of
no further force or effect. The Holder of Existing Equity Interests
shall receive no recovery or distribution on account of the
Existing Equity Interests.

The Reorganized Debtors shall fund distributions under the Plan
with (1) the New Money Investments; (2) Net Sale Proceeds from the
sale of the Sale Assets; and (3) Cash on hand.

The Wind-Down Debtors will fund distributions under the Plan with
(a) Cash on hand on the Effective Date and (b) the revenues and
proceeds of all assets of the Debtors, including the Net Sale
Proceeds and proceeds from all Causes of Action not expressly
waived, relinquished, exculpated, released, compromised, or settled
in the Plan or a Final Order, or sold pursuant to any Purchase
Agreement, in accordance with section 363 or 1123(b) of the
Bankruptcy Code.

A full-text copy of the Disclosure Statement dated November 21,
2025 is available at https://urlcurt.com/u?l=sqwg8A from Stretto
Inc., the claims agent.

The Plan is approved in its entirety and confirmed pursuant to
section 1129 of the Bankruptcy Code.

To the extent that any objections (including any reservations of
rights, joinders, or statements contained therein) pertaining to
the final approval of the Disclosure Statement or Confirmation of
the Plan that have not been withdrawn, waived, or settled before
entry of this Confirmation Order, are not cured by the relief
granted in this Confirmation Order, or have not otherwise been
resolved as stated on the record at the Combined Hearing, all such
objections (including any reservation of rights, joinders, or
statements contained therein), except with respect to unresolved
Cure disputes and objections to the assumption or rejection of
Executory Contracts and Unexpired Leases, if any, which such
disputes shall be determined in accordance with the terms set forth
in Article V of the Plan, are overruled in their entirety and
denied on the merits.

A copy of the Court's Findings of Fact, Conclusions of Law, and
Order dated January 23, 2026, is available at
https://urlcurt.com/u?l=HLmI3s from PacerMonitor.com.

                     About Anthology Inc.

Anthology Inc., headquartered in Boca Raton, Florida, provides
education technology software and cloud-based services to
higher-education institutions, governments, and businesses in more
than 80 countries. Formed through the consolidation of Campus
Management Corp., Campus Labs Inc., and iModules Software Inc., the
Company offers platforms for teaching and learning, student
information and enterprise planning, customer relationship
management, and student success, along with tools for admissions,
enrollment management, alumni engagement, and institutional
effectiveness. It employs about 1,550 people in the United States
and reported revenue of about $450 million in fiscal 2025.

Anthology sought relief under Subchapter V of Chapter 11 of the
U.S. Bankruptcy Code (Bankr. S.D. Tex.) on September 29, 2025. In
the petitions signed by Heath C. Gray as chief restructuring
officer, the Debtors disclose an estimated assets (on a
consolidated basis) of $1 billion to $10 billion and estimated
liabilities (on a consolidated basis) of $1 billion to $10
billion.

The other affiliates are Blackboard Campuswide of Texas, Inc.,
OrgSync, Inc., Admissions US, LLC, Blackboard LLC, Blackboard
Holdings, LLC, Blackboard Super Holdco, LLC, Edcentric Holdings,
LLC, Astra Acquisition Corp., Astra Intermediate Holding Corp.,
Campus Management Acquisition Corp., Academic Management Systems,
LLC, Edcentric Midco, Inc., Edcentric, Inc., Anthology Inc. of
Missouri, Anthology Inc. of NY, ApplyYourself, Inc., AY Software
Services, Inc., BB Acquisition Corp., BB Management LLC, Blackboard
Collaborate Inc., Blackboard Student Services Inc., Blackboard
Tennessee LLC, Higher One Real Estate SP, LLC, MyEdu Corporation,
Blackboard International LLC, and Perceptis, LLC.

Judge Alfredo R. Perez presides over the case.

The Debtors' Local Bankruptcy & Conflicts Counsel is Charles A.
Beckham, Jr., Esq., Arsalan Muhammad, Esq., Kourtney Lyda, Esq.,
and Re'Necia Sherald, Esq., at HAYNES AND BOONE, LLP, in Houston
Texas; and Charles M. Jones II, Esq., at HAYNES AND BOONE, LLP, in
Dallas, Texas.

The Debtors' Bankruptcy Counsel is Chad J. Husnick, P.C., and
Charles B. Sterrett, Esq., at KIRKLAND & ELLIS LLP and KIRKLAND &
ELLIS INTERNATIONAL LLP, in Chicago, Illinois; and Melissa Mertz,
Esq., at KIRKLAND & ELLIS LLP and KIRKLAND & ELLIS INTERNATIONAL
LLP, in New York.

The Debtors' Investments Banker is PJT PARTNERS LP.

The Debtors' Restructuring Advisor is FTI CONSULTING, INC.

The Debtors' Claims & Noticing Agent STRETTO INC.


APPALACHIAN PRODUCER: Plan Exclusivity Period Extended to Feb. 23
-----------------------------------------------------------------
Judge Jeffery A. Deller of the U.S. Bankruptcy Court for the
Western District of Pennsylvania extended Appalachian Producer
Services Corp.'s exclusive period to file a plan of reorganization
to February 23, 2026.

In a court filing, the Debtor explains that it filed three
adversary complaints for declaratory judgment to determine debt
void by operation of law, against creditors Highland Hill Capital,
Kapitus LLC, and Forward Financing LLC on December 12, 2025. The
resolution of these adversary proceedings will significantly impact
the creation of a feasible Chapter 11 Plan.

The Debtor claims that it has complied with all of their post
filing Chapter 11 obligations.

Under Section 1121(b) of the Bankruptcy Code, a party filing for
Chapter 11 has one-hundred twenty days from the order for relief to
exclusively file a plan for reorganization, after that, creditors
or other parties in interest may file their own proposed plans.
This 120-day period was the period initially granted to the Debtor
by the Court to file its Plan.

Appalachian Producer Services Corp. is represented by:

     Brian C. Thompson, Esq.
     THOMPSON LAW GROUP, P.C.
     301 Smith Drive, Suite 6
     Cranberry Township, PA 16066
     Telephone: (724) 799-8404
     Facsimile: (724) 799-8409
     E-mail: bthompson@thompsonattorney.com

        About Appalachian Producer Services Corp.

Appalachian Producer Services Corp. sought protection under Chapter
11 of the Bankruptcy Code (Bankr. W.D. Pa. Case No. 25-22299) on
August 29, 2025.

At the time of the filing, Debtor had estimated assets of between
$0 to $50,000 and liabilities of between $100,001 to $500,000.

Judge Jeffery A. Deller oversees the case.

Thompson Law Group, P.C. is the Debtor's legal counsel.


ARCTERA HOLDINGS: S&P Withdraws 'CCC+' Issuer Credit Rating
-----------------------------------------------------------
S&P Global Ratings withdrew all its ratings on Arctera Holdings
Ltd. following its completed acquisition by Cloud Software Group
Inc. on Dec. 1, 2025.

Arctera repaid its outstanding term loan debt in connection with
the acquisition. At the time of the withdrawal, S&P's issuer credit
rating on the company was 'CCC+' and the outlook was stable.

Arctera will operate as a separate business unit and reside outside
Cloud Software's borrowing group. It consists of three segments:
Data Resilience (InfoScale) minimizes application down time and
real-time recovery, Data Compliance (Insight) offers data archiving
and e-discovery, and Data Protection (Backup Exec) provides
offerings for small and midsize businesses.



ARDENT PROTECTION: Hires Law Office of Robert A Gusrae as Counsel
-----------------------------------------------------------------
Ardent Protection, LLC seeks approval from the U.S. Bankruptcy
Court for the Southern District of Florida to hire Law Office of
Robert A Gusrae, Esq. as counsel.

The firm will render 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; and

     (e) represent the debtor in negotiation with its creditors in
the preparation of a plan.

The firm's hourly rates are:

     Attorneys      $350 per hour
     Paralegals     $150 per hour

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

As disclosed in the court filings, Law Office of Robert A. Gusrae,
Esq. is a "disinterested person" within the meaning of 11 U.S.C.
101(14).

The firm can be reached through:

     Robert A Gusrae, Esq.
     Law Office of Robert A. Gusrae, Esq.
     433 Plaza Real Ste 275
     Boca Raton FL 33432
     Phone: (561) 716-4690
     Email: Gusraelaw@gmail.com

        About Ardent Protection LLC

Ardent Protection, LLC offers professional security and protection
services, including on-site guarding, safety consulting, and risk
mitigation.

Ardent Protection LLC sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. Case No. 26-10122) on January 07, 2026. In
its petition, the debtor reports estimated assets of $100,001 to
$1,000,000 and estimated liabilities of $1 million to $10 million.

Honorable Bankruptcy Judge Scott M. Grossman handles the case.

The Debtor is represented by Robert A. Gusrae, Esq.


ARROWHEAD VINEYARDS: Seeks Chapter 12 Bankruptcy in Michigan
------------------------------------------------------------
On January 15, 2026, Arrowhead Vineyards, LLC, filed for Chapter 12
protection in the Western District of Michigan. According to court
filings, the Debtor reports between $1 million and $10 million in
debt owed to its creditors.

                About Arrowhead Vineyards, LLC

Arrowhead Vineyards, LLC is a Michigan-based agricultural business
engaged in vineyard operations and wine production, including grape
cultivation, harvesting, and related agribusiness activities.

Arrowhead Vineyards, LLC sought relief under Chapter 12 of the U.S.
Bankruptcy Code (Bankr. Case No. 26-00121) on January 15, 2026. In
its petition, the Debtor reports estimated assets of $1 million-$10
million and estimated liabilities of $1 million-$10 million.

Honorable Bankruptcy Judge Scott W. Dales handles the case.

The Debtor is represented by Michael Patrick Hanrahan, Esq., CBH
Attorneys & Counselors, PLLC.


ASPIRE LOGISTICS: Unsecureds to Get Share of Income for 3 Years
---------------------------------------------------------------
Aspire Logistics, Inc., filed with the U.S. Bankruptcy Court for
the Northern District of Mississippi a Subchapter V Plan of
Reorganization dated January 16, 2026.

The Debtor is a Federal Express ("FedEx") delivery contractor with
routes in north Mississippi. The Debtor's principal, Brock White,
has been involved in the delivery business for several years.

To increase cash flow, the Debtor turned to loans from merchant
cash advance ("MCA") companies. With operations as pared down as
they are, the Debtor believes it can return to profitability and,
hopefully, survive until such time as hauling rates stabilize and
return to more traditional levels to allow the Debtor to regain
more profitability.

The Debtor's cash flow has been relatively stable and provides
adequate funds for operating expenses. The Debtor is making efforts
to reduce its expenses and maximize its revenue. The Plan is
feasible.

Class 7 consists of General Unsecured Creditors. General Unsecured
Creditors will receive the Debtor's projected disposable income
over the three-year life of the Plan. The Unsecured Claim of AP
Equipment shall be included in Class 7.

Class 8 consists of Equity Interest. The Debtor's equity security
holders will maintain their ownership of the Debtor.

The Debtor's means for execution and implementation of the Plan is
from the operation of the Debtor's business.

A full-text copy of the Subchapter V Plan dated January 16, 2026 is
available at https://urlcurt.com/u?l=T9iDBu from PacerMonitor.com
at no charge.

Counsel to the Debtor:

     Craig M. Geno, Esq.
     Christopher Steiskal, Esq.
     Law Offices of Craig M. Geno, PLLC
     601 Renaissance Way, Suite A
     Ridgerland, MS 39157
     Telephone: (601) 427-0048
     Facsimile: (601) 427-0050
     E-mail: cmgeno@cmgenolaw.com
             csteikal@cmgenolaw.com

                    About Aspire Logistics Inc.

Based in Belden, Mississippi, Aspire Logistics, Inc. provides
logistics and transportation services, operating as a carrier
registered with the U.S. Department of Transportation.

Aspire Logistics filed a petition under Chapter 11, Subchapter V of
the Bankruptcy Code (Bankr. N.D. Miss. Case No. 25-13607) on
October 24, 2025, with $1 million to $10 million in assets and
liabilities. Brock White, president of Aspire Logistics, signed the
petition.

Judge Selene D. Maddox presides over the case.

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


ATLANTA INJURY: Hires Paul Reece Marr P.C. as Bankruptcy Counsel
----------------------------------------------------------------
Atlanta Injury & Wellness Center, Incorporated seeks approval from
the U.S. Bankruptcy Court for the Northern District of Georgia to
hire Paul Reece Marr, P.C. as its bankruptcy attorneys.

The firm's services include:

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

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

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

The firm's hourly rates are:

     Paul Reece Marr, Esq.     $475 per hour
     Paralegal                 $275 per hour

The firm received a retainer in the amount of $20,000.

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

The firm can be reached through:

     Paul Reece Mar, Esq.
     Paul Reece Marr, PC
     6075 Barfield Road, Suite 213
     Sandy Springs, GA 30328
     Telephone: (770) 984-2255
     Facsimile: (678) 623-5109
     Email: paul.marr@marrlegal.com

       About Atlanta Injury & Wellness Center Incorporated

Atlanta Injury & Wellness Center, Incorporated, doing business as
Chiro Time Clinics, operates a chiropractic and injury-care clinic
in Atlanta, Georgia, providing outpatient chiropractic, medical,
and physical therapy services for musculoskeletal and
accident-related conditions, including personal injury cases.

Atlanta Injury & Wellness Center filed a petition under Chapter 11,
Subchapter V of the Bankruptcy Code (Bankr. N.D. Ga. Case No.
26-50240) on January 6, 2026, listing up to $50,000 in assets and
between $1 million and $10 million in liabilities.

Judge Paul Baisier presides over the case.

Paul Reece Marr, Esq., at Paul Reece Marr, PC represents the Debtor
as legal counsel.


BAXSTO LLC: Secured Creditor Seeks Chapter 11 Trustee Appointment
-----------------------------------------------------------------
Secured creditor Lea County State Bank asked the U.S. Bankruptcy
Court for the Western District of Texas to appoint a trustee to
take over the Chapter 11 case of Baxsto LLC.

In a court filing, LCSB raised the need to appoint an independent
trustee to manage the case, saying the laissez-faire approach to
the Debtor's management is what ultimately resulted in Debtor's
multi-year failure to pay taxes owed in numerous taxing authorities
across Texas. It also explains Debtor's failure to pay back its
debts to LCSB.

The secured creditor claims that even if the court were to find
that the specific instances of fraud and mismanagement do not
constitute "cause" under section 1104(a)(1), a finding that would
contradict the weight of the evidence, the appointment of a trustee
is nevertheless mandated under section 1104(a)(2). This subsection
provides for appointment when it is in the "interests of creditors,
any equity security holders, and other interests of the estate."

LCSB explains that applying those factors to this case, it becomes
clear a trustee's appointment would be in the best interest of all
parties:

     * The first factor, trustworthiness, is the bedrock of the
Chapter 11 process, as a debtor-in-possession acts as a fiduciary
for its creditors. The Debtor's principal, Ashley Stout, has
shattered this trust. Her conduct goes beyond mere negligence. It
involves active concealment and deceit. Stout maintained a "third
key" to the Debtor's P.O. Box to intercept mail and divert funds
away from Wright. Furthermore, she has repeatedly misled this court
and DeCaro, her own CRO, regarding budget compliance.

     * The second factor, prospects for rehabilitation, is perhaps
the most tragic aspect of this case because the business itself is
viable. It is the management that is failing. Unlike many Chapter
11 debtors that are structurally insolvent or operationally broken,
Baxsto LLC holds valuable, income-producing assets. Testimony and
financial reports indicate that Debtor generates significant
passive revenue, well over $1 million annually, derived largely
from oil and gas royalties. The "gross mismanagement" here is not a
failure of the business model, but rather the result of Stout
treating this healthy income stream as her "personal piggy bank".

     * The third factor asks whether the business community and
creditors have confidence in the Debtor's management. In this case,
that confidence is non-existent. LCSB, the Debtor's largest secured
creditor, has been forced to chase the Debtor through state court
receiverships and now into bankruptcy court simply to stop the
diversion of its collateral. The relationship between Stout and her
creditors is characterized by deep acrimony and distrust, fueled by
her refusal to file tax returns, her failure to keep records, and
her continued unauthorized cash withdrawals.

     * Finally, a cost-benefit analysis favors the appointment of a
trustee. While Debtor may argue that a trustee is an added expense,
the estate is currently bearing the cost of a "window dressing" CRO
who provides no value, while simultaneously suffering losses from
Stout's unauthorized cash withdrawals and budget overruns. The cost
of a Trustee is an investment in stopping the daily waste of estate
assets. Creditors have lost all confidence in Stout's ability to
rehabilitate this business; a Trustee is the only path to restoring
integrity to the Chapter 11 process.

A copy of the motion is available for free at
https://urlcurt.com/u?l=sBWI5v from PacerMonitor.com.

Attorneys for Lea County State Bank:

     PADFIELD & STOUT, LLP
     Christopher V. Arisco, Esq.
     Jessica N. Alt, Esq.
     100 Throckmorton Street, Suite 700
     Fort Worth, Texas 76102
     Phone: 817-338-1616
     Fax: 817-338-1610

       About Baxsto LLC

Baxsto LLC, based in Austin, Texas, manages and owns undivided
mineral interests in Howard and Borden Counties. Formed in 2014,
the Company leases these mineral rights to oil and gas operators
for the extraction of oil, gas, limestone, gravel, coal, sulfur,
and other minerals.

Baxsto LLC sought relief under Chapter 11 of the U.S. Bankruptcy
Code (Bankr. W.D. Tex. Case No. 25-11291) on August 21, 2025. In
its petition, the Debtor reports estimated assets and  liabilities
between $10 million and $50 million each.

Bankruptcy Judge Shad Robinson handles the case.

The Debtor is represented by Stephen W. Sather, Esq. at BARRON &
NEWBURGER, P.C.


BAY AREA: Seeks to Hire Alvin L. Hagerich CPA as Accountant
-----------------------------------------------------------
Bay Area Capital, LLC seeks approval from the U.S. Bankruptcy Court
for the Middle District of Florida to employ Alvin L. Hagerich, CPA
as accountant.

Mr. Hagerich will prepare monthly operating reports, tax returns,
and other financial documents as requested by the Debtor's counsel
and the Court.

Mr. Hagerich will charge $195 per hour for his services.

As disclosed in the court filings, Alvin L. Hagerich, CPA is
disinterested in as such term is defined by Section 101(14) of the
Bankruptcy Code.

The accountant can be reached at:

     Alvin L. Hagerich, CPA
     14851 State Rd 52 Unit 207-212
     Hudson, FL 34669
     Email: al@alhagerichcpa.net
     Phone: (727) 478-0650

       About Bay Area Capital, LLC

Bay Street Capital LLC owns six residential properties in Florida
with a total comparable sale value of $1.6 million, holding its
real estate investments on a fee-simple basis.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. M.D. Fla. Case No. 25-09287) on December
10, 2025, with $1,550,750 in assets and $1,828,000 in liabilities.
Josh Kantor, managing member, signed the petition.

Samantha L Dammer, Esq. at BLEAKLEY BAVOL DENMAN & GRACE represents
the Debtor as legal counsel.



BEELINE HOLDINGS: CEO Issues Shareholder Letter on 2026 Outlook
---------------------------------------------------------------
Beeline Holdings, Inc. CEO Nick Liuzza has published a letter to
shareholders detailing the Company's Growth, 2025 Milestones, 2026
Outlook, and Key 2026 Enablers and Updates.

The full text of the shareholder letter is below:

Dear Fellow Shareholders:

Beeline Holdings delivered on several milestones in 2025, and we
enter 2026 with a strong foundation and a differentiated business
model, poised for accelerated revenue growth. The Company is
leveraging its proprietary AI and technology-driven, multi-product
digital mortgage platform--built for scale and positioned to
disrupt traditional industry KPIs.

This growth will be driven by a renewed focus on Beeline's core
mortgage lending business in an improving market, combined with the
integration of blockchain-based products and strategic
partnerships. Together, these capabilities power BeelineEquity, one
of the industry's first consumer-facing blockchain products
introduced by a mortgage lender. This approach enables Beeline to
provide home lending alternatives to the underserved, high-growth
segments of the population, including millennials, and those in the
gig economy.

This differentiated combination places Beeline in a unique
competitive position through product offerings that traditional
retail mortgage lenders, banks, brokers, and wholesale lenders
cannot match while generating margins and net income that
outperform the industry benchmarks.

2025 Milestones:

The past year was pivotal and instrumental in establishing the
foundation for our long-term success. We improved our financial
profile, strengthened our balance sheet, and streamlined our
operations, enabling the successful implementation of our
technology-first approach. Some highlights:

     * Financial Performance:

          * The company demonstrated significant growth momentum,
increasing 2025 revenue by over 100% versus 2024, while controlling
OPEX despite significant non-recurring expenses related to the
merger with Eastside Distilling, short term financings and new
public company expenses.

          * Balance Sheet Health: Beeline ended 2025 with more than
$50 million in total equity and no debt, excluding Warehouse Credit
Lines.

          * Beeline Loans expanded its warehouse lending capacity
to $25 million to support accelerating growth. This provides
approximately $75 million of monthly mortgage origination
capacity.

          * Beeline completed a $7.4 million Registered Direct
equity offering in November.

     * Strategic Streamlining:

          * Successfully listed Beeline on the Nasdaq Capital
Market through a reverse merger with Eastside Distilling and
divestiture of non-core spirits business to fully focus on digital
mortgage, title operations and alternative equity product
offerings.

     * Tech-first approach:

          * AI and Automation: The company's core strategy relies
heavily on its proprietary technology:

   * AI Chat and Production Bot "Bob": This AI agent generated six
times higher lead conversions and eight times more mortgage
applications compared to benchmarks, at no incremental operational
cost.

   * "Hive" Workflow Engine: This system shortened the loan closing
process to 14-21 days, roughly half the time compared to industry
norms.

          * Product Innovation: Beeline launched BeelineEquity, a
blockchain-enabled, fractional home equity product. This innovative
solution gained initial traction with several transactions
completed by the end of 2025 and an emerging pipeline marking a
first-to-market move by Beeline. This product provides homeowners
with a new interest-rate-neutral, non-debt liquidity option in the
top 20% zip codes with further developments in the upcoming months

2026 Outlook:

Beeline enters 2026 positioned to scale, targeting higher volumes
and stronger overall margins than previous years. Our primary
objective is to drive increased transaction activities across our
core mortgage business, title operations and BeelineEquity
platform.

Market dynamics are becoming increasingly favorable. Because a
greater proportion of existing mortgages are now priced closer to
6% rather than 3%, declining rates are expected to unlock increase
in home sales and cash-out refinancing activity. This dynamic is
supported by anticipated bond market outlook, including the recent
announcement by President Trump to instruct that Freddie Mac and
Fannie Mae to purchase $200 billion in mortgage-backed securities
in an effort to lower mortgage rates. This improved environment is
expected to directly fuel growth in Beeline's title business as
well.

BeelineEquity is strategically focused on the top 20% of U.S. ZIP
codes, representing approximately $13 trillion in available home
equity and facing limited competitive penetration, creating a
compelling opportunity for differentiated growth.

As a result, Beeline expects a $100 million annual revenue run rate
within 24 months.

Key 2026 Enablers and Updates:

     * Growth and Expansion: Management expects continued robust
unit growth driven by the scalability of its AI-powered platform
and new product introductions. The company anticipates significant
growth in loan originations and plans to increase its marketing
spend to support these increases and strategically hire
salespeople.

     * Technology Scaling: Beeline will continue to leverage its AI
and automation technologies while building new processes. Beeline's
back-office mortgage production will be augmented by AI, which will
increase efficiency without proportionally increasing operational
costs

     * BlinkQC is being integrated with Encompass to leverage wide
exposure to thousands of lenders on that platform. The marketing
and delivery of the product will be handled by one of our trusted
partners; Stellar Innovations. This will allow Beeline to drive
SaaS revenue without a drag on its core business.

     * MagicBlocks, an AI technology company focused on providing
top-of-the-funnel sales, chat and customer service functions,
continues to grow, adding new clients and bringing in new capital
from Private Equity. Beeline owns approximately 48% of MagicBlocks.
This company operates independently of Beeline and is not a
distraction to Beeline's core business.

Beeline is transforming from a diversified holding company to a
focused fintech disruptor, capitalizing on its innovative platform
to gain market share in the mortgage industry. The past year was
transformative, establishing a firm foundation for accelerated
growth in 2026 as we continue to disrupt the industry. We thank you
for your continued support.

Sincerely,

     Nick Liuzza

     Co-Founder and Chief Executive Officer

                      About Beeline Holdings

Beeline Financial Holdings, Inc. is a trailblazing mortgage fintech
transforming the way people access property financing. Through its
fully digital, Al-powered platform, Beeline delivers a faster,
smarter path to home loans-whether for primary residences or
investment properties. Headquartered in Providence, Rhode Island,
Beeline is reshaping mortgage origination with speed, simplicity,
and transparency at its core. The Company is a wholly owned
subsidiary of Beeline Holdings and also operates Beeline Labs, its
innovation arm focused on next-generation lending solutions.

Boca Raton, Florida-based Salberg & Company, P.A., the Company's
auditor since 2024, issued a "going concern" qualification in its
report dated April 15, 2025, attached to the Company's Annual
Report on Form 10-K for the year ended December 31, 2024, citing
that the Company has incurred recurring losses and negative cash
flows from operations since its inception, has a significant
working capital deficit, and is dependent on debt and equity
financing. These matters raise substantial doubt about the
Company's ability to continue as a going concern.

As of September 30, 2025, the Company had $63.2 million in total
assets, $11.4 million in total liabilities, and $51.7 million in
total equity.


BLACK CANOE: Hires GLG Law LLC as Special Counsel
-------------------------------------------------
Black Canoe, LLC seeks approval from the U.S. Bankruptcy Court for
the District of Maryland to employ GLG Law, LLC as special
counsel.

The firm will represent the Debtor's interests in the sale of its
real estate located at 4 Park Street, Vernon, Connecticut.

The firm will be paid at the rate of $400 per hour, and will also
be reimbursed for reasonable out-of-pocket expenses incurred.

Mr. Rosenberg 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 Rosenberg
     GLG Law, LLC
     60 Church Street, Unit 4FG
     Wallingford, CT 06492
     Tel: (203) 742-1509

              About Black Canoe, LLC

Black Canoe, LLC is a limited liability company.

Black Canoe, LLC sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. Case No. 25-21912) on December 20, 2025. In
its petition, the Debtor listed up to $1 million in both assets and
liabilities.

Honorable Bankruptcy Judge Michelle M. Harner handles the case.

The Debtor is represented by Geri Lyons Chase, Esq., at the Law
Office of Geri Lyons Chase.



BODYWORX PHYSICAL: Seeks to Hire Taxtrua PLLC as Accountant
-----------------------------------------------------------
Bodyworx Physical Therapy, PLLC seeks approval from the U.S.
Bankruptcy Court for the Western District of Oklahoma to employ
Taxtrua, PLLC as accountant.

The firm will assist in preparing all of the Debtor's accounting
needs, filing the Debtor's tax returns, preparing Monthly Operating
Report and other required financial reporting requirements.

The firm will be paid at the rate of $160 per hour.

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

Mr. Sudik 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:

     Jeremy Sudik
     Taxtrua, PLLC
     6404 North Santa Fe Avenue Suite A
     Oklahoma City, OK 73116
     Tel: (405) 691-4567
     info@taxtrua.com

              About Bodyworx Physical Therapy, PLLC

Bodyworx Physical Therapy, PLLC provides outpatient rehabilitation
services in Oklahoma City, offering orthopedic physical therapy,
manual therapy, dry needling, therapeutic massage, aquatic therapy
and related treatments through a staffed clinic equipped with
cardio and strength machines, unweighting treadmills and traction
systems. The practice serves patients recovering from injuries or
managing chronic conditions and operates a transitional gym that
supports continued strength and mobility training. It works with a
range of insurance plans and delivers care to both individual
patients and sports groups within its local service area.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. W.D. Okla. Case No. 25-13588) on November
18, 2025. In the petition signed by Corey Smith, owner/member, the
Debtor disclosed $454,353 in total assets and $3,223,003 in total
liabilities.

Judge Janice D. Loyd oversees the case.

Amanda R. Blackwood, Esq., at Blackwood Law Firm, PLLC, represents
the Debtor as bankruptcy counsel.


BOXLIGHT CORP: EVP Jens Holstebro to Step Down Effective Today
--------------------------------------------------------------
Boxlight Corporation disclosed in a regulatory filing that the
Board of Directors had determined to initiate a planned leadership
transition as the Company advances its operational and strategic
priorities. As part of this transition, Jens Holstebro will step
down from his role as Executive VP and General Manager of the
Americas, effective today.

Mr. Holstebro has agreed to support the transition of his
responsibilities, and the Company appreciates his leadership during
a period of significant change. Mr. Holstebro's departure will be
treated as a termination of his employment without "cause" under
his Employment Agreement dated February 26, 2024, and effective as
of March 1, 2024.

Under the terms of the Employment Agreement, Mr. Holstebro will be
entitled to receive the following compensation and benefits:

     * Accrued obligations as of the Effective Date, consisting of
all accrued and unpaid base salary, any earned but unpaid annual
cash incentive bonus (currently no annual incentive payment for the
Company's fiscal year 2025 is anticipated), payment for accrued but
unused paid time off, reimbursement of reasonable business expenses
and any benefits, payments or continuation/conversion rights
required by applicable law under benefit plans; and

     * Severance benefits, including:

          (i) 12 months of current base salary;

         (ii) the earned but unpaid portion, if any, of his
long-term cash incentive bonus; and

        (iii) Company contributions toward COBRA premiums for
continued group medical, dental and/or vision coverage for Mr.
Holstebro and his eligible dependents in the amount that the
Company contributes toward comparable coverage of active senior
executives of the Company under its group health, dental, and/or
vision plans, to cease after the end of the 12 month-period or when
his COBRA continuation coverage ends, whichever is earlier.

Under the terms of Mr. Holstebro's long-term cash incentive plan,
he is entitled to payment of any amount earned with respect to the
July 1, 2025 through June 30, 2026 performance, provided he
executes a release. Although the amount of the LTIP with respect to
the current performance period cannot be determined at this time,
the amount is expected to be no less than approximately $25,000
under the terms of the LTIP.

All payments and benefits are intended to comply with, or be exempt
from, Section 409A of the Internal Revenue Code, and nonqualified
deferred compensation may be subject to a six-month delay if Mr.
Holstebro is a "specified employee" under Section 409A. Payments
may be automatically reduced under an excess parachute payment
cutback to avoid the excise tax under Sections 280G and 4999 of the
Internal Revenue Code, unless he would retain a greater after-tax
amount without such reduction.

Full text copies of the Employment Agreement and LTIP are available
at https://tinyurl.com/updy5p33 and https://tinyurl.com/2upph7pn.

                       About Boxlight Corp

Boxlight Corporation, based in Duluth, Georgia, develops, sells,
and services interactive technology solutions primarily for the
education sector, with additional offerings for corporate and
government clients.  The Company designs, produces, and distributes
interactive and non-interactive flat-panel displays, LED video
walls, classroom audio systems, cameras, peripherals, STEM
products, and software integrated into a classroom suite for
learning, assessment, and collaboration.  Boxlight sells its
products through over 1,000 global reseller partners, reaching more
than 1.5 million classrooms and meeting spaces in over 70
countries.

In its audit report dated March 28, 2025, Forvis Mazars, LLP issued
a "going concern" qualification citing that the Company has
identified certain conditions relating to its outstanding debt and
Series B and C Preferred Stock that are outside the control of the
Company.  In addition, the Company has generated recent losses.
These factors, among others, raise substantial doubt regarding the
Company's ability to continue as a going concern.

The Company's Term Loan, which has an outstanding balance of $39
million as of June 30, 2025, matures on Dec. 31, 2025.  As of June
30, 2025, the Company's short-term debt will mature within the six
months.  The Company said it is seeking to refinance its debt with
new lenders but noted there is no guarantee the effort will succeed
before the Term Loan matures, at which point all amounts will be
due.

As of June 30, 2025, the Company had cash and cash equivalents of
$7.6 million, a working capital balance of ($0.5) million, and a
current ratio of 0.99.  Boxlight reported total assets of $99.20
million, total liabilities of $91.32 million, total mezzanine
equity of $28.51 million, and a total stockholders' deficit of
$20.63 million.


BROOKLYN KEBAB: Gets Final OK to Use Cash Collateral
----------------------------------------------------
Brooklyn Kebab House, Inc. received final approval from the U.S.
Bankruptcy Court for the Eastern District of New York to use the
cash collateral of its secured creditor, Accompany Capital.

The court authorized the Debtor to use cash collateral from January
13 to April 5 in accordance with its budget. The Debtor may exceed
any budget line item by up to 10%; any amount beyond that requires
court approval or the secured creditor's consent.

A copy of the budget is available at https://shorturl.at/KUn4M from
PacerMonitor.com.

In case of any diminution in the value of its collateral, Accompany
Capital will receive adequate protection through monthly cash
payments under the budget; replacement liens on the Debtor's
post-petition property; and any additional liens required by the
pre-bankruptcy loan documents. These liens are subject to the
carveout.

As additional protection, the court ordered the Debtor to maintain
insurance on the collateral and pay all undisputed post-petition
taxes, assessments, and governmental charges related to the
collateral.

Termination events under the final order include dismissal or
conversion of the Debtor's Chapter 11 case; appointment of a
trustee or examiner with expanded powers; failure to comply with
the final order; failure to make monthly cash payments to Accompany
Capital; and a material inaccuracy in any financial report or
certification provided by the Debtor to the secured creditor.  

The final order is available at https://is.gd/QKW2YU from
PacerMonitor.com.

Accompany Capital, as secured creditor, is represented by:

   Catherine N. Cervone, Esq.
   Phillips Lytle, LLP
   One Canalside, 125 Main Street
   Buffalo, NY 14203
   Telephone: (716) 847-8400
   Facsimile: (716) 852-6100
   ccervone@phillipslytle.com

                  About Brooklyn Kebab House Inc.

Brooklyn Kebab House, Inc. sought protection under Chapter 11 of
the U.S. Bankruptcy Code (Bankr. E.D. N.Y. Case No. 25-44535) on
September 22, 2025, listing up to $1 million in both assets and
liabilities. Adel Kassim, president of Brooklyn Kebab House, signed
the petition.

Judge Nancy Hershey Lord oversees the case.

Alex E. Tsionis, Esq. and Nico G. Pizzo, Esq., at Rosen, Tsionis &
Pizzo, PLLC represent the Debtor as legal counsel.


BROOKS CUSTOM: 30-Day Extension for Plan Filing Granted
-------------------------------------------------------
Judge Selene D. Maddox of the U.S. Bankruptcy Court for the
Northern District of Mississippi extended Brooks Custom
Application, LLC's exclusive periods to file a plan of
reorganization and disclosure statement for an additional 30 days.


As shared by Troubled Company Reporter, the Debtor explains that it
is required to file its disclosure statement and plan of
reorganization on or before January 14, 2026. The Debtor and its
counsel have diligently attempted to gather the information
necessary to complete this document and file it in a timely
manner.

The Debtor claims that its counsel has formulated drafts of the
disclosure statement and plan, but because of the extent of the
information involved, the drafts have not yet been finalized.

Accordingly, the Debtor moves the Court for an order extending the
Debtor's period of exclusivity within which to file its disclosure
statement and plan for an additional 30 days from the date of an
order granting this motion and a concomitant extension within which
to obtain confirmation of any plan that may be filed.

Brooks Custom Application, LLC is represented by:

     Craig M. Geno, Esq.
     Christopher Steiskal, Esq.
     Law Offices of Craig M. Geno, PLLC
     601 Renaissance Way, Suite A
     Ridgerland, MS 39157
     Telephone: (601) 427-0048
     Facsimile: (601) 427-0050
     Email: cmgeno@cmgenolaw.com
            csteikal@cmgenolaw.com

                       About Brooks Custom Application

Brooks Custom Application, LLC, provides agricultural application
services including liquid fertilizer and chemical treatments, lime
spreading, and both fixed-rate and variable-rate applications. The
family-owned Company, founded in 1969 and based in Houston,
Mississippi, serves growers and ag retailers across Mississippi,
Alabama, Tennessee, and Kentucky.

Brooks Custom Application filed its voluntary petition for relief
under Chapter 11 of the Bankruptcy Code (Bankr. N.D. Miss. Case No.
25-13062) on September 16, 2025. At the time of filing, the Debtor
estimated $1 million to $10 million in both assets and liabilities.
The petition was signed by John Paul Brooks as managing member.

Judge Selene D Maddox presides over the case.

Craig M. Geno, at LAW OFFICES OF GENO AND STEISKAL, PLLC, is the
Debtor's counsel.


BULLIVANT HOUSER: Hires Donlin Recano as Administrative Advisor
---------------------------------------------------------------
Bullivant Houser Bailey PC seeks approval from the U.S. Bankruptcy
Court for the Northern District of California to employ Donlin,
Recano & Company, LLC as administrative advisor.

The firm's services include:

     a. assisting the Debtor in gathering data in conjunction with
the preparation of, and assisting the Debtor with the preparation
of the Debtor’s schedules of assets and liabilities and
statements of financial affairs;

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

     c. generating an official ballot certification and testifying,
if necessary, in support of the ballot tabulation results.

The firm's hourly rates range from $96 to $215 per hour.

Donlin estimates that it will incur the following fees and costs in
connection with this
engagement:

     a. Preparation of Schedules/SOFA   $ 9,035.20
     b. Balloting Services              $10,631.70

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

Lisa Terry, Esq., a member at Donlin, Reccano & Company, 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:

     Lisa Terry
     Donlin, Reccano & Company, LLC
     419 Park Ave. S.
     New York, NY 10016
     Telephone: (212) 481-1411

       About Bullivant Houser Bailey PC

Bullivant Houser Bailey PC was a West Coast law firm founded in
1938 and headquartered in Portland, Oregon, with offices in
California, Washington, and Nevada. The firm offered a broad range
of legal services, including corporate law, commercial litigation,
employment, real estate, insurance coverage, and products
liability.

Bullivant Houser Bailey PC sought relief under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. N.D. Cal. Case No. 25-31017) on
December 15, 2025. In its petition, the Debtor reports estimated
assets and liabilities between $1 million and $10 million each.

Honorable Bankruptcy Judge Dennis Montali handles the case.

The Debtor tapped Kevin W. Coleman, Esq., at Nuti Hart LLP as
counsel and Donlin, Recano & Company, LLC as claims and noticing
agent.


BV ENERGY: Seeks Chapter 7 Bankruptcy in Texas
----------------------------------------------
On January 23, 2026, BV Energy Partners, LP filed for Chapter 7
protection in the Northern District of Texas. According to court
filings, the Debtor reports between $0 and $100,000 in debt owed to
an undisclosed number of creditors.

               About BV Energy Partners, LP

BV Energy Partners, LP is an energy investment and partnership firm
based in Texas, focused on managing and developing energy-related
assets and projects.

BV Energy Partners, LP sought relief under Chapter 7 of the U.S.
Bankruptcy Code (Bankr. Case No. 26-30315) on January 23, 2026. In
its petition, the Debtor reports estimated assets of $0-$100,000
and estimated liabilities of $0-$100,000.

Honorable Bankruptcy Judge Michelle V. Larson handles the case.

The Debtor is represented by Stephen A. McCartin, Esq., Foley &
Lardner LLP.


BYJU'S ALPHA: Lenders Say Founder Faces $715MM Debt After Default
-----------------------------------------------------------------
Alex Wolf of Bloomberg Law reports that education technology firm
Byju's Alpha Inc. and its lenders asked a Delaware bankruptcy court
to hold founder Byju Raveendran accountable for roughly $715
million in damages tied to a default judgment. The judgment stems
from allegations that Raveendran orchestrated fraudulent transfers
and defied court orders.

According to the company and lender agent GLAS Trust Co. LLC,
Raveendran should repay $533 million in funds that were allegedly
diverted, plus any accrued interest. The filing emphasized that
these amounts reflect the financial harm caused by his actions and
the resulting need to compensate creditors, according to report.

The filing noted that the default judgment is rooted in
Raveendran's repeated discovery violations, including refusal to
participate in court-ordered procedures. The US Bankruptcy Court
for the District of Delaware is considering the company and
lenders' request for full financial accountability.

                    About BYJU's Alpha

BYJU's Alpha, Inc., designs and develops education software
solutions.

The Debtor sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D. Del. Case No. 24-10140) on Feb. 1, 2024. In the
petition signed by Timothy R. Pohl, chief executive officer, the
Debtor disclosed up to $1 billion in assets and up to $10 billion
in liabilities.

Judge John T. Dorsey oversees the case.

Young Conaway Stargatt & Taylor, LLP, and Quinn Emanuel Urquhart &
Sullivan, LLP serve as the Debtor's legal counsel.

GLAS Trust Company LLC, as DIP Agent and Prepetition Agent, is
represented in the Debtor's case by Kirkland & Ellis LLP, Pachulski
Stang Ziehl & Jones, and Reed Smith.


C. DEADRICK DEVELOPMENT: Seeks Chapter 7 Bankruptcy in Illinois
---------------------------------------------------------------
On January 8, 2026, C. Deadrick Development, Inc. filed for Chapter
7 bankruptcy protection in the U.S. Bankruptcy Court for the
Central District of Illinois. According to court filings, the
debtor reports between $1 million and $10 million in debt owed to 1
to 49 creditors.

              About C. Deadrick Development, Inc.

C. Deadrick Development, Inc. is a real estate development company
engaged in property development and related commercial activities.

C. Deadrick Development, Inc. sought relief under Chapter 7 of the
U.S. Bankruptcy Code (Bankr. Case No. 26-70020) on January 8, 2026.
In its petition, the debtor reports estimated assets ranging from
$100,001 to $1 million and estimated liabilities between $1 million
and $10 million.

Honorable Bankruptcy Judge Mary P. Gorman handles the case.


CABS TRUCK: Beverly Brister Named Subchapter V Trustee
------------------------------------------------------
The Acting U.S. Trustee for Region 13 appointed Beverly Brister,
Esq., a practicing attorney in Benton, Ark., as Subchapter V
trustee for CABS Truck Leasing, Inc.

Ms. Brister will be paid an hourly fee of $360 for her services as
Subchapter V trustee. Should travel be required outside of Saline
or Pulaski Counties, the Subchapter V trustee will seek a
compensation rate of $100 per hour for actual travel time
incurred.

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

The Subchapter V trustee can be reached at:

     Beverly I. Brister, Esq.
     Attorney at Law
     212 W. Sevier
     Benton, AR 72015
     Phone: 501-778-2100
     Email: bibristerlaw@gmail.com

                   About CABS Truck Leasing Inc.

CABS Truck Leasing, Inc. sought protection under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. E.D. Ark. Case No. 26-10184) on
January 19, 2026, with $100,001 to $500,000 in assets and $0 to
$50,000 in liabilities.

Judge Richard D. Taylor presides over the case.

Stanley V. Bond, Esq. represents the Debtor as legal counsel.


CARMEN'S CUBAN: Hires Bradford Law Offices as Bankruptcy Counsel
----------------------------------------------------------------
Carmen's Cuban Cafe, Inc. seeks approval from the U.S. Bankruptcy
Court for the Eastern District of North Carolina to hire Bradford
Law Offices to handle its Chapter 11 case.

The firm's hourly rates are:

     Attorney             $600
     Attorney (in court)  $600
     Paralegal            $185

The Debtor has agreed to pay the firm an initial deposit of
$35,000.

Danny Bradford, Esq., an attorney at Bradford Law Offices,
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:

     Danny Bradford, Esq.
     Bradford Law Offices
     455 Swiftside Drive, #106
     Cary, NC 27518
     Telephone: (919) 758-8879
     Email: Dbradford@bradford-law.com

        About Carmen's Cuban Cafe Inc.

Carmen's Cuban Cafe, Inc. operates a restaurant and bar in
Morrisville, North Carolina, specializing in Cuban cuisine.  The
Company offers a menu of traditional Cuban dishes, including
entrees, appetizers, soups, salads, desserts, and children's meals,
and serves local customers through on-premise dining.

Carmen's Cuban Cafe sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D. N.C. Case No. 26-00147) on January 13,
2026, listing $303,776 in total assets and $1,454,272 in total
liabilities. Ali S. Sama, president of Carmen's Cuban Cafe, signed
the petition.

Judge Pamela W. McAfee oversees the case.

Danny Bradford, Esq., at Paul D. Bradford, PLLC, represents the
Debtor as legal counsel.


CARROLLTON GATEWAY: Hires Hilco Real Estate as Real Estate Agent
----------------------------------------------------------------
Carrollton Gateway Development Partners, LLC seeks approval from
the U.S. Bankruptcy Court for the Northern District of Texas to
employ Hilco Real Estate, LLC as real estate agent.

Hilco will provide these consulting and real estate services:

     a. meet with Debtor to ascertain Debtor's goals, objectives
and financial parameters with respect to the sale of 11.2 acres of
real property in Carrollton, Texas;

     b. develop an auction strategy with the Debtor;

     c. solicit interested parties for the auction and sale of the
Property;

     d. market the Property for sale through a managed qualifying
bid process; and

     e. at the Debtor's direction and on the Debtor's behalf,
negotiate the terms of the sale of the Property.

Hilco will be paid a commission of 4 percent of the gross sale
proceeds.

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

Eric Kaup, an executive vice president at Hilco Real Estate,
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:

     Eric W. Kaup
     Hilco Real Estate LLP
     5 Revere Dr., Ste. 410
     Northbrook, IL 60062
     Telephone: (855) 755-2300

       About Carrollton Gateway Development Partners, LLC

Carrollton Gateway Development Partners LLC is engaged in
activities related to real estate.

Carrollton Gateway Development Partners LLC sought relief under
Chapter 11 of the U.S. Bankruptcy Code (Bankr. N.D. Tex. Case No.
24-33585) on November 5, 2024. In the petition filed by Dennis M.
Holmgren, as Manager of Urban Planning Partners, LLC, the Debtor
reports estimated assets between $10 million and $50 million and
estimated liabilities between $1 million and $10 million.

The Debtor is represented by Dennis M. Holmgren, Esq. at HOLMGREN
JOHNSON: MITCHELL MADDEN, LLP.


CATTLE CARTEL: Case Summary & 20 Largest Unsecured Creditors
------------------------------------------------------------
Debtor: Cattle Cartel, LLC
        20320 Mellard Rd.
        Lucas, KS 67648

        Business Description: Cattle Cartel, LLC, based in Lucas,
Kansas, provides livestock and agricultural commodity
transportation across the Midwest through BQA-T certified drivers
and animal-safe equipment, serving ranchers, farmers, and meat
processors.  The Company also operates an online retail platform
offering branded merchandise, bags, apparel, home goods, and
accessories.

Chapter 11 Petition Date: January 23, 2026

Court: United States Bankruptcy Court
       District of Kansas

Case No.: 26-20079

Debtor's Counsel: Robert Hammeke, Esq.
                  DENTONS US LLP
                  4520 Main St, Suite 1100
                  Kansas City, MO 64111
                  Tel: 816-460-2400
                  Email: robert.hammeke@dentons.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $500,000 to $1 million

The petition was signed by William Shane Pertl as owner.

A full-text copy of the Debtor's list of its 20 largest unsecured
creditors is available for free on PacerMonitor at:

https://www.pacermonitor.com/view/6SMKDLQ/Cattle_Cartel_LLC__ksbke-26-20079__0004.0.pdf?mcid=tGE4TAMA

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

https://www.pacermonitor.com/view/6OSO5PA/Cattle_Cartel_LLC__ksbke-26-20079__0001.0.pdf?mcid=tGE4TAMA


CATTLE CARTEL: Seeks Chapter 11 Bankruptcy in Kansas
----------------------------------------------------
On January 23, 2026, Cattle Cartel, LLC, filed for Chapter 11
protection in the District of Kansas. According to court filings,
the Debtor reports between $100,001 and $1 million in debt owed to
its creditors.

                 About Cattle Cartel, LLC

Cattle Cartel, LLC is a Kansas-based agricultural and livestock
company engaged in cattle operations, including cattle ownership,
trading, and related agricultural services.

Cattle Cartel, LLC sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. Case No. 26-20079) on January 23, 2026. In
its petition, the Debtor reports estimated assets of $1 million-$10
million and estimated liabilities of $100,001-$1 million.

Honorable Chief Bankruptcy Judge Dale L. Somers handles the case.

The Debtor is represented by Robert Hammeke, Esq., Dentons US LLP.


CHERKAS TRANSPORT: Seeks Chapter 7 Bankruptcy in Massachusetts
--------------------------------------------------------------
On January 15, 2026, Cherkas Transport Inc. filed for Chapter 7
protection in the U.S. Bankruptcy Court for the District of
Massachusetts. According to court filings, the Debtor reports
between $100,001 and $1 million in debt owed to between 1 and 49
creditors.

               About Cherkas Transport Inc.

Cherkas Transport Inc. operates as a transportation and logistics
company.

Cherkas Transport Inc. sought relief under Chapter 7 of the U.S.
Bankruptcy Code (Bankr. Case No. 26-10098) on January 15, 2026. In
its petition, the Debtor reports estimated assets of $0–$100,000
and estimated liabilities of $100,001–$1 million.

Honorable Bankruptcy Judge Christopher J. Panos handles the case.

The Debtor is represented by Vladimir von Timroth, Esq. of the Law
Office of Vladimir von Timroth, Esq.


CLEAN ENERGY: Acquires HK$11.7MM Convertible Bond for $700K, Shares
-------------------------------------------------------------------
Clean Energy Technologies, Inc. disclosed in a regulatory filing
that it entered into a Note Purchase Agreement with Filled Converge
Limited, a limited liability company formed under the laws of the
British Virgin Islands and Li Xiaoguang, pursuant to which the
Company would acquire from the Sellers a HK$11,700,000 portion of
that certain Convertible Bond in the original principal amount of
HK$356,375,000 issued by China Ruifeng Renewable Energy Holdings
Limited, a Hong Kong listed company with the ticker "527.HK," for a
purchase price consisting of US$700,000 equivalent in HK$ and
1,932,000 shares of Company common stock.

$500,000 of the Cash Purchase Price shall be paid at closing, and
the balance of the Cash Purchase Price of $200,000 shall be paid
within 30 days of closing.

A full text copy of the Purchase Agreement is available at
https://tinyurl.com/yvp8hk54

                        About Clean Energy

Headquartered in Irvine, California, Clean Energy Technologies,
Inc. -- http://www.cetyinc.com-- develops renewable energy
products and solutions and establishes partnerships in renewable
energy that make environmental and economic sense. The Company's
mission is to be a segment leader in the Zero Emission Revolution
by offering eco-friendly energy solutions, clean energy fuels, and
alternative electric power for small and mid-sized projects in
North America, Europe, and Asia. The Company targets sustainable
energy solutions that are profitable for it, profitable for its
customers, and represent the future of global energy production.

Diamond Bar, California-based TAAD, LLP, the Company's auditor
since 2023, issued a "going concern" qualification in its report
dated April 14, 2025, attached to the Company's Annual Report on
Form 10-K for the year ended December 31, 2024, citing that the
Company has an accumulated deficit and negative cash flows from
operations. These factors, among others, raise substantial doubt
about the Company's ability to continue as a going concern.

As of September 30, 2025, the Company had $14,798,895 in total
assets, $7,703,762 in total liabilities, and $7,095,133 in total
stockholders' equity.


CNY SEALCOATING: Hearing Today on Bid to Use Cash Collateral
------------------------------------------------------------
The U.S. Bankruptcy Court for the Northern District of New York is
set to hold a hearing today to consider extending CNY Sealcoating &
Concrete, LLC's authority to use cash collateral.

The Debtor was previously authorized to use cash collateral under
the court's January 13 interim order.

The interim order authorized the Debtor to pay operating expenses
from the cash collateral in accordance with its budget and granted
protection to the U.S. Small Business Administration, a secured
creditor, through replacement liens on the Debtor's post-petition
property, a superpriority administrative expense claim, and monthly
payment of $3,178.

The SBA holds valid, perfected, first-priority liens on
substantially all assets and proceeds under two loans. As of the
petition date, the total secured debt owed to the SBA is
approximately $1.51 million, consisting of a first loan of about
$437,867.99 and a second loan of about $1,072,900, plus interest,
fees, and costs.

                About CNY Sealcoating & Concrete LLC

CNY Sealcoating & Concrete, LLC, operating from Clinton, New York,
provides concrete and sealcoating services, including installation,
repair, and maintenance of driveways, patios, and slabs. It
operates within the construction and paving sector, serving
residential and commercial clients in the region.

CNY filed a petition under Chapter 11, Subchapter V of the
Bankruptcy Code (Bankr. N.D.N.Y. Case No. 25-61114) on December 11,
2025, with $1 million to $10 million in assets and liabilities.
Mariano Jellencich, president of CNY, signed the petition.

Judge Patrick G. Radel presides over the case.

Anthony Sodono, III, Esq., at McManimon, Scotland & Baumann, LLC
represents the Debtor as legal counsel.


COLUMBUS MCKINNON: Fitch Rates New $1.22BB Secured Notes 'BB-'
--------------------------------------------------------------
Fitch Ratings has published Columbus McKinnon Corporation's (CMCO,
B+/Stable) $1,225 million proposed senior secured note 'BB-' rating
with a Recovery Rating of 'RR3'.

The proposed notes have an expected seven-year tenor, with the
proceeds to be used to partially fund the acquisition of Kito
Crosby, together with approximately $1,335 million from a new term
loan. CMCO also expects to modestly reduce the term loan balance
with net divestiture proceeds of about $160 million, before a $25
million earnout. The issuance is consistent with previously
outlined transaction financing, and these notes were incorporated
into Fitch's initial assessment and the first-time ratings assigned
last week; therefore, there is no change to the credit profile.

CMCO's rating reflects its strong market position in intelligent
motion and lifting solutions, supported by well-known brands,
high-quality product portfolio, and use in mission-critical
applications where safety and reliability are essential. CMCO's
acquisition of Kito Crosby enhances its scale, geographic reach,
and product breadth, increasing exposure to higher-margin,
replacement- and consumable-driven demand with more recurring
characteristics.

Fitch forecasts annual FCF, including preferred dividends
paid-in-kind (PIK), of $150 million-$200 million for the fiscal
years ending March 2027 (FY27) and FY28, while EBITDA leverage
should improve to 5x and interest coverage to 3x by FY28. Funds
from operations (FFO) interest coverage, including preferred
dividends paid in cash, should be above 2x in FY29.

Key Rating Drivers

Forecasted 5.0x Leverage; 3.0x Coverage: Fitch expects pro forma
EBITDA leverage to rise to around 6x following the Kito Crosby
acquisition, then decline to 5x by FY28 as debt is repaid, cost
synergies realized, and earnings grow. Fitch views integration risk
as manageable and cost synergies as achievable given complementary
product lines and management's record. Management targets net
leverage of about 2x within four years, supported by disciplined
capital allocation, a pause on M&A, and directing excess cash to
voluntary debt reduction. Fitch projects meaningful deleveraging
capacity, with CFO-capex/debt in the high single digits.

Fitch believes the preferred equity enhances near-term financial
flexibility by allowing issuer-controlled PIK dividends to expedite
gross debt reduction and realize margin and FCF growth. The credit
implications of this flexibility depend on execution in the first
few years to enhance cash flow, accommodate continued gross debt
reduction, fund cash-paid preferred dividends, and ultimately
preferred equity conversion. Fitch will monitor FFO interest
coverage, on a preferred dividend cash-pay basis, to measure
post-acquisition progress and assess longer-term credit risk.

Acquisition Enhances Business, Cash Flow Profiles: The Kito Crosby
acquisition bolsters CMCO's business profile by increasing scale,
geographic reach and end-market diversification, creating a leading
global lifting platform with a broader, more integrated product
portfolio and a much larger installed base. The combined offering
positions CMCO as a more comprehensive, "one-stop shop" for lifting
and motion solutions, improving customer experience through greater
product availability, simplified sourcing and technical consistency
in safety-critical applications. The mix also increases exposure to
replacement-driven and consumables demand, reducing earnings
cyclicality.

The acquisition will immediately enhance CMCO's margin profile
through mix shift, as Kito Crosby operates at a higher EBITDA
margin of about 25%, against CMCO's legacy business margin if
around 15%, yielding a pro forma margin near 20% at close. This
improvement is structural, underpinned by Kito Crosby's premium
applications and greater proportion of high-margin revenue. Over
time, complementary products and operating model alignment should
support further margin gains through cost synergies of over $50
million and mix optimization, though benefits remain contingent on
effective integration and execution.

Strong Position in Fragmented Market: CMCO has established a strong
market position in a highly fragmented lifting and motion-control
market through its portfolio of well-known brands, consistent
product quality, and a broad distribution network that supports
reliable product availability. Its large installed base,
application-level engineering expertise, and technical support
reinforce customer loyalty and recurring demand, particularly in
mission-critical industrial applications where the cost of failure
is high. These advantages support customer preference despite
distributor-led sales and moderate switching costs.

Cyclical Business Profile: CMCO's revenue reflects a mix of
project-driven and short-cycle demand. Project sales face
industrial capex cycles, particularly in manufacturing,
infrastructure, energy and warehouse automation, which create
revenue volatility during downturns. This cyclicality is partly
offset by short-cycle replacement demand from a large installed
base, supported by safety, reliability and certification
requirements in high cost-of-failure applications. With the Kito
Crosby acquisition, the share of replacement-driven and consumables
sales rises from less than 10% for standalone CMCO to about 35% for
the pro forma combined company, reducing earnings cyclicality.

FCF Supports Deleveraging, Financial Flexibility: Fitch expects
CMCO to generate $150 million-$200 million of annual FCF, supported
by mix-driven margin expansion, realization of over $50 million in
cost synergies, and limited capex needs given its largely modular,
configured-to-order manufacturing model with minimal tooling
requirements. Cash generation supports deleveraging capacity and
financial flexibility. Pro forma liquidity of approximately $600
million, including cash and revolver availability, provides ample
cushion to support integration.

Industry Tailwinds Supporting Growth: CMCO benefits from secular
trends sustaining demand across its portfolio. Labor shortages
accelerate automation and upgrades, while infrastructure spending
and facility modernization boost material-handling needs.
Nearshoring to improve supply-chain resilience expands North
American capacity, increasing demand for lifting, motion control,
and precision conveyance. Heightened safety and sustainability
standards favor certified, high reliability products in vital
applications. Collectively, these trends support Fitch's
expectation that CMCO will achieve low single-digit organic growth
over the forecast horizon.

Treatment of Preferred Shares: Under Fitch's "Corporate Hybrids
Treatment and Notching Criteria," 50% equity credit has been
assigned to CMCO's $800 million preferred equity investment held by
third-party investor CD&R. The instrument is deeply subordinated
and permits issuer-controlled dividend deferral without holder
acceleration, supporting equity-like characteristics. These
features are partially offset by cumulative dividends that accrete
to the principal balance and provisions allowing for potential cash
settlement with majority holder consent, which constrain full
equity treatment.

Peer Analysis

Fitch compares CMCO against diversified manufacturing peers
Matthews International Corporation (MATW, BB-/Stable) and Cleanova
Holdco 3 Limited (B/Stable). Relative to MATW, CMCO's portfolio is
more industrial-weighted, while MATW benefits from its
Memorialization segment, which provides steadier, less
cycle-sensitive demand and a partial countercyclical buffer,
supporting revenue visibility through downturns. Pro forma for the
transaction, CMCO will be roughly twice the size of MATW; however,
CMCO's projected EBITDA leverage of around 5.0x is higher than
MATW's approximately 3.5x, reflecting differing capital
structures.

Compared with Cleanova, both companies operate in mission-critical
applications with sticky, recurring demand. CMCO's intelligent
motion and lifting solutions benefit from safety/regulatory
replacement cycles and a large installed base that drives recurring
parts and service, while Cleanova's filtration products serve
critical process environments with routine consumable replacement
and maintenance. Financial profiles are broadly comparable on
margins, leverage and coverage, but CMCO's greater scale and higher
absolute free cash flow provide superior deleveraging capacity over
the forecast horizon.

Corporate Rating Tool Inputs and Scores

Fitch scored the issuer using its Corporate Rating Tool to produce
a Standalone Credit Profile of 'b+' as follows:

-- The business and financial profile factors are assessed (in the
format of the 'assessment', followed by relative importance) as
follows: Management ('bb+', low), Sector Characteristics ('bb+',
low), Market and Competitive Positioning ('bb', moderate),
Diversification and Asset Quality ('bb+', moderate), Company
Operational Characteristics ('bb', moderate), Profitability ('a+',
low), Financial Structure ('b+', high), and Financial Flexibility
('b+', high).

-- The quantitative financial subfactors are assessed based on
custom financial period parameters of 35% weight for the forecast
year FY27, 35% for the forecast year FY28 and 30% weight for the
forecast year FY29.

-- The governance assessment of 'Good' results in no adjustment.

-- The operating environment assessment of 'aa-' results in no
adjustment.

Recovery Analysis

The recovery analysis assumes that CMCO would be reorganized as a
going-concern in bankruptcy rather than liquidated. A 10%
administrative claim is assumed in the recovery analysis.

The $360 million going concern EBITDA estimate reflects Fitch's
view of a sustainable, post-reorganization EBITDA level upon which
the agency bases the enterprise valuation. It is based on a
hypothetical bankruptcy scenario in which CMCO experiences
prolonged end-market demand weakness and operational disruption,
including potential loss of certain key customers, particularly in
more project-driven applications, as well as persistent integration
issues related to the Kito Crosby acquisition. These factors result
in margin pressure from under-absorption and pricing competition.

An enterprise valuation multiple of 5.5x EBITDA is applied to going
concern EBITDA to calculate a post-reorganization enterprise value.
The selected multiple reflects CMCO's established market position
in lifting and motion-control products, strong brand portfolio, and
mission-critical nature of a portion of its offerings. These
strengths are balanced against the cyclical exposure of its end
markets, the fragmented and competitive industry landscape,
moderate switching costs, and execution risk related to integrating
Kito Crosby. It also considers historical acquisition multiples and
comparable valuations among peers in the diversified manufacturing
industry.

The recovery analysis assumes the accounts receivable (AR)
securitization facility has the highest priority in the
distribution of value. Fitch also assumes the credit facility is
fully drawn. The first lien secured revolving credit facility and
term loan are pari passu and receive equal priority in the
distribution of value in the recovery waterfall. The Recovery
Rating analysis results in a 'BB-'/'RR3' recovery for the secured
debt.

RATING SENSITIVITIES

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

-- Execution challenges related to Kito Crosby integration that
lead to a material reduction of or delays in realizing expected
synergies, FCF, and gross debt repayment;

-- Deviation from stated capital allocation and financial policy,
resulting in EBITDA leverage sustained above 5.0x;

-- EBITDA interest coverage sustained below 2.5x;

-- FFO interest coverage, on a cash basis, sustained below 1.5x
including preferred dividends;

-- Weakened financial flexibility, including CFO-Capex/Debt
consistently below 5.0%, revolver availability below 75%, or
prolonged reliance on PIK dividends on the preferred equity.

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

-- Successful integration of Kito Crosby, including realization of
synergies and margin expansion towards mid-20%;

-- Demonstrated commitment to gross debt reduction below $2 billion
resulting in EBITDA leverage sustained below 4.0x;

-- FFO interest coverage, on a cash basis, sustained above 2.5x,
including preferred dividends;

-- Adherence to a disciplined capital allocation policy that
enhances through-the-cycle financial flexibility, including
CFO-Capex/Debt sustained above 7.5% and cash payment of preferred
dividends.

Liquidity and Debt Structure

As of Sept. 30, 2025, CMCO had about $222 million of available
liquidity, comprised of $28 million in cash and cash equivalents,
$159 million of availability on its $175 million revolving credit
facility (net of about $16 million in letters of credit), and $36
million available under its $60 million AR securitization
facility.

The pro forma capital structure will consist of an upsized $500
million five-year revolving credit facility, a seven-year Term Loan
B with an initial commitment amount of $1,325 million before being
slightly paid down by divestiture proceeds, five- and seven-year
senior secured notes totaling $1,225 million, and its existing $60
million AR securitization facility maturing in August 2028.

Issuer Profile

CMCO, headquartered in Charlotte, North Carolina, is a leading
global designer, manufacturer, and marketer of intelligent motion
solutions for material handling. The company focuses on industrial
and commercial applications that require safe, reliable, and
ergonomic movement, lifting, positioning, and securing of
materials.


COMMSCOPE HOLDING: Changes Name to Vistance Networks Inc.
---------------------------------------------------------
CommScope Holding Company, Inc. disclosed in a regulatory filing
that the Company filed with the Secretary of State of the State of
Delaware a Second Amended and Restated Certificate of Incorporation
to change the Company's corporate name from CommScope Holding
Company, Inc. to Vistance Networks, Inc., effective January 14,
2026.

A copy of the Second Amended and Restated Certificate of
Incorporation is available at https://tinyurl.com/4rv66rwb

In connection with the name change, the Board amended the Company's
bylaws to reflect the corporate name Vistance Networks, Inc., also
effective on January 14, 2026. No other changes were made to the
Company's bylaws.

A copy of the Seventh Amended and Restated Bylaws reflecting this
amendment is available at https://tinyurl.com/mvhk67f7

As a result of the name change, the Company's common stock will
continue to trade on the NASDAQ Stock Market, but effective as of
January 14, 2026, it trades under the ticker symbol "VISN".

                     About CommScope Holding

Headquartered in Hickory, North Carolina, CommScope Holding
Company, Inc. -- https://www.commscope.com -- is a global provider
of infrastructure solutions for communication, data center, and
entertainment networks. The Company's solutions for wired and
wireless networks enable service providers, including cable,
telephone, and digital broadcast satellite operators, as well as
media programmers, to deliver media, voice, Internet Protocol (IP)
data services, and Wi-Fi to their subscribers. This allows
enterprises to experience constant wireless and wired connectivity
across complex and varied networking environments.

As of September 30, 2025, the Company had $7.94 billion in total
assets, $9.01 billion in total liabilities, and $2.34 billion in
total stockholders' deficit.  The Company had an accumulated
deficit of $4.4 billion as of September 30, 2025.

                             *    *    *

S&P Global Ratings placed its 'CCC+' issuer credit rating on
network connectivity provider CommScope Holdings Co. Inc. on
CreditWatch with positive implications., as reported by the TCR on
Aug. 07, 2025. S&P said, "We will resolve the CreditWatch placement
after we collect the necessary information about CommScope's new
capital structure, operating strategy, financial outlook, and
financial policy, potentially upgrading the issuer credit rating by
more than one notch."

In March 2025, Moody's Ratings upgraded CommScope Holding Company,
Inc.'s ratings including the corporate family rating to Caa1 from
Caa2 and the probability of default rating to Caa1-PD from Caa3-PD.
CommScope's speculative grade liquidity (SGL) rating was upgraded
to SGL-3 from SGL-4. The new backed senior secured term loan and
backed senior secured notes issued in December 2024 at CommScope's
subsidiary, CommScope, LLC. were assigned a B3 rating and the
existing secured notes were confirmed at B3. The existing senior
unsecured notes at CommScope, LLC and CommScope Technologies LLC
were upgraded to Caa3 from Ca. The B3 rating on the backed senior
Secu ed term loan due 2026 was withdrawn. The outlook is stable,
previously the ratings were on review for upgrade. These actions
conclude the review for upgrade that was initiated on January 8,
2025.

The ratings upgrade reflects the refinancing of debt due in 2025
and 2026 with a combination of about $2.1 billion in assets sale
proceeds and $4.15 billion in new secured debt as well as Moody's
expectations for a significant improvement in operating performance
that will lead to a reduction in leverage levels well below 9x in
2025. The ratings are constrained by the existing high pro forma
leverage (over 10x as of Q4 2024, including Moody's standard lease
adjustments) and the significant amount of debt due in 2027 ($1.6
billion as of Q4 2024).


COMMSCOPE HOLDING: Completes $10.5B CCS Business Sale to Amphenol
-----------------------------------------------------------------
Vistance Networks, Inc. (formerly CommScope Holding Company, Inc.)
disclosed in a regulatory filing that it completed the previously
announced sale of its Connectivity and Cable Solutions business
segment to Amphenol Corporation pursuant to the Purchase Agreement,
dated as of August 3, 2025.

Pursuant to the Purchase Agreement, Amphenol acquired the CCS
Business on a cash-free, debt-free basis, in exchange for
approximately $10.5 billion in cash, subject to certain
adjustments.

Credit Agreements:

In connection with the consummation of the Transaction, on the
Closing Date, the Company repaid in full all outstanding
indebtedness and terminated all outstanding commitments under each
of its:

     (x) Revolving Credit Agreement dated as of April 4, 2019 (as
amended, restated, amended and restated, supplemented or otherwise
modified from time to time prior to the Closing Date, the
"Revolving Credit Agreement"), by and among the Company, CommScope,
LLC, as a borrower, the other borrowers party thereto, the lenders
party thereto and JPMorgan Chase Bank, N.A., as administrative
agent and collateral agent, which provided for a senior secured
asset-based revolving credit facility in an aggregate principal
amount of up to $750 million, and

     (y) Term Loan Credit Agreement, dated as of December 17, 2024
(as amended, restated, amended and restated, supplemented or
otherwise modified from time to time prior to the Closing Date, the
"Term Loan Credit Agreement" and collectively with the Revolving
Credit Agreement), among the Company, CommScope, LLC, as the
borrower, the lenders party thereto and Apollo Administrative
Agency, LLC, as administrative agent and collateral agent, which
provided for a senior secured term loan facility in an aggregate
outstanding principal amount of $3,150 million.

Notes Redemptions:

In connection with the consummation of the Transaction, on the
Closing Date, the Company satisfied and discharged the indentures
governing the:

     (i) $1,000.0 million in outstanding aggregate principal amount
of 9.500% senior secured notes due 2031 issued by CommScope, LLC, a
direct subsidiary of the Company,

    (ii) $951.0 million in outstanding aggregate principal amount
of 4.750% senior secured notes due 2029 issued by CommScope, LLC,

   (iii) $641.58 million in outstanding aggregate principal amount
of 7.125% senior notes due 2028 (the "2028 Notes") issued by
CommScope, LLC,

    (iv) $866.929 million in outstanding aggregate principal amount
of 8.250% senior notes due 2027 issued by CommScope, LLC and

     (v) $750.0 million in outstanding aggregate principal amount
of 5.000% senior notes due 2027 issued by CommScope Technologies
LLC, a wholly owned indirect subsidiary of the Company.

In connection therewith, on the Closing Date, the Issuers issued
notices of full redemption to holders of all of the outstanding
Notes, calling all outstanding Notes for redemption on January 26,
2026.

Investment Agreement:

In connection with the consummation of the Transaction, on the
Closing Date, 100% of the Company's Series A Convertible Preferred
Stock was redeemed by the Company for cash in accordance with the
terms of the Certificate of Designations designating the Series A
Preferred Stock.

Simultaneously with the consummation of Preferred Redemption, the
Investment Agreement, dated as of November 8, 2018, by and among
the Company and Carlyle Partners VII S1 Holdings, L.P. pursuant to
which such Series A Convertible Preferred Stock was initially
purchased, and all rights and obligations of the parties under the
Investment Agreement, were terminated.

                     About CommScope Holding

Headquartered in Hickory, North Carolina, CommScope Holding
Company, Inc. -- https://www.commscope.com -- is a global provider
of infrastructure solutions for communication, data center, and
entertainment networks. The Company's solutions for wired and
wireless networks enable service providers, including cable,
telephone, and digital broadcast satellite operators, as well as
media programmers, to deliver media, voice, Internet Protocol (IP)
data services, and Wi-Fi to their subscribers. This allows
enterprises to experience constant wireless and wired connectivity
across complex and varied networking environments.

As of September 30, 2025, the Company had $7.94 billion in total
assets, $9.01 billion in total liabilities, and $2.34 billion in
total stockholders' deficit.  The Company had an accumulated
deficit of $4.4 billion as of September 30, 2025.

                             *    *    *

S&P Global Ratings placed its 'CCC+' issuer credit rating on
network connectivity provider CommScope Holdings Co. Inc. on
CreditWatch with positive implications., as reported by the TCR on
Aug. 07, 2025. S&P said, "We will resolve the CreditWatch placement
after we collect the necessary information about CommScope's new
capital structure, operating strategy, financial outlook, and
financial policy, potentially upgrading the issuer credit rating by
more than one notch."

In March 2025, Moody's Ratings upgraded CommScope Holding Company,
Inc.'s ratings including the corporate family rating to Caa1 from
Caa2 and the probability of default rating to Caa1-PD from Caa3-PD.
CommScope's speculative grade liquidity (SGL) rating was upgraded
to SGL-3 from SGL-4. The new backed senior secured term loan and
backed senior secured notes issued in December 2024 at CommScope's
subsidiary, CommScope, LLC. were assigned a B3 rating and the
existing secured notes were confirmed at B3. The existing senior
unsecured notes at CommScope, LLC and CommScope Technologies LLC
were upgraded to Caa3 from Ca. The B3 rating on the backed senior
Secu ed term loan due 2026 was withdrawn. The outlook is stable,
previously the ratings were on review for upgrade. These actions
conclude the review for upgrade that was initiated on January 8,
2025.

The ratings upgrade reflects the refinancing of debt due in 2025
and 2026 with a combination of about $2.1 billion in assets sale
proceeds and $4.15 billion in new secured debt as well as Moody's
expectations for a significant improvement in operating performance
that will lead to a reduction in leverage levels well below 9x in
2025. The ratings are constrained by the existing high pro forma
leverage (over 10x as of Q4 2024, including Moody's standard lease
adjustments) and the significant amount of debt due in 2027 ($1.6
billion as of Q4 2024).


COMPREHENSIVE INTERVENTIONAL: Revenues & Contribution to Fund Plan
------------------------------------------------------------------
Comprehensive Interventional Care Centers PLLC and its affiliates
filed with the U.S. Bankruptcy Court for the District of Arizona a
Disclosure Statement in support of Joint Plan of Reorganization
dated January 16, 2026.

CICC is a multi-specialty medical practice with a highly skilled
team of medical professionals and support staff. CIC is the sole
member of CICC and owns certain equipment used in CICC's medical
practice.

Integrated is an entity affiliated with CICC which owns certain
equipment used in CICC's medical practice. Dr. Joel Rainwater is
the founder and Chief Medical Officer of CICC, and is the manager
of CIC and Integrated. In addition to sharing common ownership and
management, the Debtors' financial and accounting systems are
substantially integrated. The Debtors leased the facilities from
third parties.

Prior to the Petition Date, the Debtors operated several facilities
in six states, including Gilbert, Arizona; Flagstaff, Arizona; Sun
City, Arizona; Yuma, Arizona; Tempe, Arizona; Albuquerque, New
Mexico; Portland, Oregon; Murray, Utah; Reno, Nevada; and
Roseville, California (built out but never started operations). The
Debtors also leased space in Redding, California but never built
out a clinic in that space and never operated there.

The Debtors believe that, through this bankruptcy proceeding, they
can reject unnecessary leases, liquidate unused assets, restructure
their debts and operations, and ultimately right-size their
business. Upon successfully reorganizing, the Debtors' will have
created a leaner, profitable, and sustainable enterprise for the
benefit of the Debtors' creditors and other parties-in interest.

The Debtors intend to continue operating their medical practice,
which specializes in minimally invasive vascular, oncologic cardiac
intervention and limb salvage, in two primary locations in Gilbert,
Arizona and Flagstaff, Arizona. The Debtors intend to substantively
consolidate their assets, liabilities, and operations with each
other, and to jointly operate as "Comprehensive Interventional Care
Centers, PLLC" following confirmation of this Plan.

The Debtors intend to pay their creditors from (a) Cash-on-Hand as
of the Effective Date, (b) revenues generated from the operation of
the Property for a period of three years from the Effective Date,
(c) the New Value Contribution to the Reorganized Debtor from the
Interest Holder, and (d) the proceeds of sales of equipment owned
by the Debtors that is not necessary for the continued operation of
the Debtors' business. The Interest Holder will continue to own and
manage the Reorganized Debtor.

Class 3-A consists of any and all Allowed Unsecured Claims that are
not otherwise classified in the Plan. This Class is impaired.
Allowed Unsecured Claims in this Class will be treated as follows:

     * Beginning on the first day of the fourth month following the
Effective Date of the Plan, and for a period of three years
thereafter, the Reorganized Debtor will make quarterly
distributions to holders of Allowed Unsecured Claims, pro rata, in
amounts equal to 75% of the Reorganized Debtors' cumulative Net
Revenues (the "Unsecured Claim Distributions") derived from the
prior three-month period.

     * Upon the conclusion of the Unsecured Claim Distributions
irrespective of the amount any holder of a Claim within this Class
3-A has received on account of such Claim, the unpaid balance of
all of the Claims within this Class 3-A will be deemed
extinguished, released, and discharged in full.

     * So long as the Reorganized Debtor is making distributions to
holders of Allowed Unsecured Claims as provided herein, any Net
Revenue accumulated by the Reorganized Debtor in excess of the
Unsecured Claim Distributions, can be used by the Reorganized
Debtor in any way that it sees fit, in the exercise of its business
judgment, including, but not limited to, the payment of operating
expenses, the commencement of capital projects, and the payment,
and/or the settlement, in whole or in part, of any Allowed Claim
outstanding under the Plan.

Class 4 consists of the Allowed Interests in the Debtors. Interest
Holder will retain his Interests in the substantively consolidated
Reorganized Debtor with all benefits thereof that existed on the
Petition Date. In exchange for his retention of his Interests in
the Reorganized Debtor, and on the condition that the Confirmation
Order is entered, the Interest Holder will contribute the New Value
Contribution to the Reorganized Debtor on the Effective Date. The
Debtors, and the Plan, do not contemplate that any other parties
will contribute funds to the New Value Contribution.

The New Value Contribution will be used, as necessary, to:

     * Pay the amount required to pay Allowed Administrative
Claims, to the extent that there is insufficient Cash-on-Hand to
pay such Allowed Administrative Claims as provided herein;

     * Pay the amount required to pay Allowed Priority Claims, to
the extent that there is insufficient Cash-on-Hand to pay such
Allowed Priority Claims as provided herein; and

     * Provide reserves for the benefit of the Reorganized Debtor
to pay, as necessary, among other things, (1) payments to any
Allowed Claims as set forth in the Plan, to the extent that the
Cash-on-Hand and/or Net Revenues from the operation of the Property
are insufficient to make payments as required in the Plan, (2)
taxes payable by the Reorganized Debtor, and (3) necessary and
appropriate capital expenses related to the Property, including
funds necessary for major or capital repairs, the acquisition of
equipment necessary to maintain and, as necessary, update and
upgrade, the Reorganized Debtors' operations.

The Plan will be funded from the Debtors' Cash-on-Hand, the
proceeds from the sales of certain unnecessary equipment and other
assets of the Debtors, Net Revenues from the operation of the
Reorganized Debtors' business, and the New Value Contribution.

A full-text copy of the Disclosure Statement dated January 16, 2026
is available at https://urlcurt.com/u?l=DWiS62 from
PacerMonitor.com at no charge.

Counsel to the Debtors:

     Wesley D. Ray, Esq.
     Philip R. Rudd, Esq.
     James S. Samuelson, Esq.
     Sacks Tierney P.A.
     4250 N. Drinkwater Blvd., 4th Floor
     Scottsdale, AZ 85251-3693
     Tel: (480) 425-2600
     Fax: (480) 970-4610
     Email: Wesley.Ray@SacksTierney.com
            Philip.Rudd@SacksTierney.com

           About Comprehensive Interventional Care

Comprehensive Interventional Care Centers PLLC is a multispecialty
medical practice with a team of experts in interventional
radiology, vein care, podiatry, cardiology, and vascular surgery,
offering cutting-edge treatments with minimal risk and recovery
time. They focus on treating a wide range of conditions, including
neuropathy, vascular diseases, vein issues, ulcers, and heart
disease.

Comprehensive Interventional Care Centers PLLC sought relief under
Chapter 11 of the U.S. Bankruptcy Code (Bankr. D. Ariz. Case
No.25-01225) on February 13, 2025. In its petition, the Debtor
reports estimated assets and liabilities between $10 million and
$50 million each.

The Debtor is represented by Wesley D. Ray, Esq. at Sacks Tierney
PA.


CONTEMPORARY MEDICAL: Gets Extension to Access Cash Collateral
--------------------------------------------------------------
Contemporary Medical Services, PC received another extension from
the U.S. Bankruptcy Court for the Eastern District of New York to
use the cash collateral of secured lenders to fund operations.

The court issued a fourth interim order authorizing the Debtor to
use the cash collateral of TD Bank, N.A. and the U.S. Small
Business Administration through March 13 in accordance with its
budget. The Debtor cannot use cash collateral beyond 110% of any
budget line item without written consent.

A copy of the Debtor's budget is available at
https://shorturl.at/A6ZLW from PacerMonitor.com.

As adequate protection for any diminution in the value of their
collateral, lenders will be granted replacement liens on all of the
Debtor's assets. These liens are automatically perfected and
maintain the same priority as the lenders' pre-bankruptcy liens.

The interim order established a carveout of up to $10,000 for
professional fees and $5,000 for fees and expenses of a Chapter 7
trustee in case one is appointed. It bars use of surcharges under
Section 506(c) of the Bankruptcy Code without lender consent.

Events of default include failure to comply with the order;
unauthorized expenditures; conversion or dismissal of the Debtor's
bankruptcy case; or granting of post-petition liens. The order
remains effective and enforceable despite any future plan
confirmation or case conversion.

The final hearing is scheduled for March 10, with objections due by
March 2.

The order is available at https://is.gd/fM3gCe from
PacerMonitor.com.

TD Bank is represented by:

  Clifford A. Katz, Esq.
  Teresa Sadutto-Carley, Esq.
  Goetz Platzer LLP
  1 Penn Plaza, 31st Floor
  New York, NY 10119
  Telephone: 212-593-3000
  Facsimile: 212-593-0353  
  ckatz@goetzplatzer.com  
  tsadutto@goetzplatzer.com

               About Contemporary Medical Services PC

Contemporary Medical Services, PC filed a petition under Chapter
11, Subchapter V of the Bankruptcy Code (Bankr. E.D.N.Y. Case No.
25-73888) on October 8, 2025, listing between $500,001 and $1
million in assets and between $1 million and $10 million in
liabilities.

Judge Sheryl P. Giugliano presides over the case.

Joseph S. Maniscalco, Esq., at Lamonica Herbst Maniscalco
represents the Debtor as legal counsel.


COPPERS PUB: Seeks to Hire Tax Workout Group as Bankruptcy Counsel
------------------------------------------------------------------
Coppers Pub, LLC asks the U.S. Bankruptcy Court for the Southern
District of Ohio to hire Tax Workout Group, PA as counsel.

The firm's services include:

     (a) advise the Debtors regarding their obligations;

     (b) prepare motions and schedules;

     (c) negotiate with creditors;

     (d) analyze liens and claims;

     (e) assist in the formulation and confirmation of a Subchapter
V, Chapter 11 plan; and

     (f) perform other legal services as may be necessary in the
administration of the business and the Chapter 11 cases.

The firm will be paid at these hourly rates:

     Andrew Kamensky, Attorney                $395
     Sean Stone, Attorney                     $325
     Other Attorneys and Paraprofessionals    $300

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

The firm received a prepetition retainer of $15,000 from the
Debtor.

Mr. Stone 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:

     Sean A. Stone, Esq.
     175 S. Third St., Suite 200
     Colombus, OH 43215
     Telephone: (888) 282-9333
     Facsimile: (866) 511-2384
     Email: sstone@twg.law

       About Coppers Pub LLC

Coppers Pub, LLC operates a bar and pub concept in central Ohio.

Coppers Pub filed a petition under Chapter 11, Subchapter V of the
Bankruptcy Code (Bankr. S.D. Ohio Case No. 26-50093) on January 9,
2026, listing up to $50,000 in assets and between $500,001 and $1
million in liabilities.

Judge Mina Nami Khorrami presides over the case.

The Debtor is represented by Sean Stone, Esq. at Tax Workout Group,
P.A.


COZY HARBOR: Claims to be Paid from Asset Sale Proceeds
-------------------------------------------------------
Cozy Harbor Seafood, Inc. filed with the U.S. Bankruptcy Court for
the District of Maine a Joint Disclosure Statement with respect to
the Chapter 11 Plan of Liquidation dated January 16, 2026.

Each of the Debtors is a corporation organized and existing under
the laws of the State of Maine. The principal place of business for
the Debtors, prior to the sale of certain assets of the Debtors,
was 75 St. John Street, Portland, Maine 04102.

The Debtors' businesses were impacted heavily by the price of
seafood that it purchased for processing. Premised on price
instability arising first out of the Covid pandemic and then out of
uncertainty due to tariff threats, the Debtors had trouble
operating within workable margins. In the months and years prior to
the Petition Date, the Debtors diligently explored a range of
options to address their ongoing challenges related to maintaining
sufficient cash flow to satisfy their debt and operational
obligations.

Ultimately, after exploring an out-of-court sale, recapitalization,
and other options, the Debtors, together with their advisors,
determined to commence the Chapter 11 Cases to pursue a
going-concern sale process.

After exploring various options, the Debtors determined, in their
business judgment, to pursue assets sales in the Chapter 11 Cases.
On August 21, 2025, the Bankruptcy Court entered its order
establishing bidding procedures for that sale process. Following
extensive marketing and various deadline extensions, on October 20,
2025, the Debtors entered into the Aquashell APA with Aquashell
USA, LLC (which subsequently assigned its rights to Harlan
Aquashell Seafood US Inc., as Buyer). On October 31, 2025, the
Bankruptcy Court enter the Sale Order approving the Sale to Buyer,
and the Sale closed on November 26, 2025. At the closing, the
Allowed Secured Claims of KeyBank and CNB were paid in full in
accordance with the Sale Order.

Following the closing, the Debtors' primary Remaining Assets are
Cash and Causes of Action. Under the Plan, the Remaining Assets
will be administrated by the Liquidating Trustee through the
Liquidating Trustee, for Distribution in accordance with the Plan.

Class Three consists of General Unsecured Claims Against Only Art's
Lobster. In full and final satisfaction of the Allowed General
Unsecured Claims in Class Three, each Holder of an Allowed General
Unsecured Claim in Class Three shall receive its Pro Rata share of
any beneficial interest in the Cash arising out of the sale to
Buyer of the Purchased Assets owned by Art's Lobster specifically,
after payment of any and all Allowed Administrative Claims, Allowed
Professional Fee Claims, Allowed Priority Tax Claims, Allowed
Priority NonTax Claims, and Liquidating Trust Expenses, less any
Cash reserve required to winddown the Liquidating Trust as
reasonably determined by the Liquidating Trustee.

The Liquidating Trustee, in his or her sole discretion, may make
Distributions to Holders of Allowed General Unsecured Claims
pursuant to Class Three in accordance with Section 6.16, provided
that the Liquidating Trustee shall maintain an adequate Cash
reserve to fund the Liquidating Trustee Expenses until the final
Distribution. Art's Lobster anticipates that the Class Three Claims
may be paid in full or close to full. The Class Three Claims are
impaired under the Plan and, therefore, the Holders of Claims in
Class Three are entitled to vote to accept or reject the Plan.

Class Four of General Unsecured Claims Against Only Casco Bay
Lobster. In full and final satisfaction of the Allowed General
Unsecured Claims in Class Four, each Holder of an Allowed General
Unsecured Claim in Class Four shall receive its Pro Rata share of
any beneficial interest in the Cash arising out of the sale to
Buyer of the Purchased Assets owned by Casco Bay Lobster
specifically, after payment of any and all Allowed Administrative
Claims, Allowed Professional Fee Claims, Allowed Priority Tax
Claims, Allowed Priority Non-Tax Claims, and Liquidating Trust
Expenses, less any Cash reserve required to winddown the
Liquidating Trust as reasonably determined by the Liquidating
Trustee.

The Liquidating Trustee, in his or her sole discretion, may make
Distributions to Holders of Allowed General Unsecured Claims
pursuant to Class Four in accordance with Section 6.16, provided
that the Liquidating Trustee shall maintain an adequate Cash
reserve to fund the Liquidating Trustee Expenses until the final
Distribution. Casco Bay Lobster anticipates that the Class Four
Claims may be paid in full or close to full. The Class Four Claims
are impaired under the Plan and, therefore, the Holders of Claims
in Class Four are entitled to vote to accept or reject the Plan.

Class Five of General Unsecured Claims Against Cozy Harbor Seafood.
In full and final satisfaction of the Allowed General Unsecured
Claims in Class Five, each Holder of an Allowed General Unsecured
Claim in Class Five shall receive its Pro Rata share of any
beneficial interest in the Cash remaining in the Liquidating Trust,
including any Cash remaining from the sale of the Purchased Assets
owned specifically by Art's Lobster and Casco Bay Lobster after
payments made in accordance with Classes Three and Four, the
proceeds from the liquidation of any Causes of Action in accordance
with the Plan after payment of any and all Allowed Administrative
Claims, Allowed Professional Fee Claims, Allowed Priority Tax
Claims, Allowed Priority Non-Tax Claims, and Liquidating Trust
Expenses, less any Cash reserve required to winddown the
Liquidating Trust as reasonably determined by the Liquidating
Trustee.

The Liquidating Trustee, in his or her sole discretion, may make
Distributions to Holders of Allowed General Unsecured Claims
pursuant to Class Five in accordance with Section 6.16, provided
that the Liquidating Trustee shall maintain an adequate Cash
reserve to fund the Liquidating Trustee Expenses until the final
Distribution. Cozy Harbor Seafood anticipates that the Allowed
Claims in Class Five will be paid Cash equal to only a small
percentage of the Claims in Class Five. The Class Five Claims are
impaired under the Plan and, therefore, the Holders of Claims in
Class Five are entitled to vote to accept or reject the Plan.

The Interests in Class Six are Impaired. The Holders of Class Six
Interests shall not receive or retain any property or interest in
property on account of such Interests, such Interests shall be
cancelled, extinguished, and discharged upon termination of the
Liquidating Trust, and the Holders of Class Six Interests shall
take nothing under the Plan, provided, however, that all powers and
authorities vested in the Interests shall be transferred to the
Liquidating Trust and exercisable by the Liquidating Trustee
immediately upon the Effective Date until cancelled hereunder. Such
Interests are, therefore, Impaired and deemed not to accept the
Plan pursuant to Section 1126(g) of the Bankruptcy Code.

Under the Plan, on and after the Effective Date, all Remaining
Assets shall vest in the Liquidating Trust, free and clear of all
Claims, Liens, charges, other encumbrances, or Interests, except
for the obligations under, and as otherwise set forth in, the Plan.
On and after the Effective Date, the Liquidating Trustee may use,
acquire, sell, liquidate, and dispose of the Remaining Assets, and
the Liquidating Trustee may compromise or settle Claims subject to
approval by the Bankruptcy Court to the extent set forth in the
Plan.

A full-text copy of the Joint Disclosure Statement dated January
16, 2026 is available at https://urlcurt.com/u?l=5Nj1ua from
PacerMonitor.com at no charge.

The Debtors' Counsel:

                  Sam Anderson, Esq.
                  Adam R. Prescott, Esq.
                  BERNSTEIN, SHUR, SAWYER & NELSON, P.A.
                  100 Middle Street
                  PO Box 9729
                  Portland, Maine 04104
                  Tel: (207) 774-1200
                  Fax: (207) 774-1127
                  Email: sanderson@bernsteinshur.com
                         aprescott@bernsteinshur.com

                  About Cozy Harbor Seafood Inc.

Cozy Harbor Seafood, Inc. is the oldest and most experienced
processor of lobster in the United States.  It is a primary
processor with its main processing plant in Portland, Maine. In
business since 1980, Cozy Harbor has established itself in the U.S.
and world markets as the most respected source of high-quality
seafood products from Maine.

Cozy Harbor Seafood sought Chapter 11 protection (Bankr. D. Maine
Case No. 25-20160) on July 1, 2025, listing between $1 million and
$10 million in both assets and liabilities.

Judge Michael A. Fagone oversees the case.

D. Sam Anderson, Esq., at Bernstein Shur Sawyer & Nelson is the
Debtor's legal counsel.


CREDIT SUITE: Gets Interim OK to Use Cash Collateral
----------------------------------------------------
The U.S. Bankruptcy Court for the Middle District of Florida, Tampa
Division, entered an interim order authorizing Credit Suite, Inc.
to use cash collateral.

Under the interim order, the Debtor is authorized to use cash
collateral from the petition date through February 18, strictly in
accordance with a court-approved budget. Individual budget line
items may exceed projections by up to 15%, provided that total
spending does not exceed the overall budget by more than 10%. Any
spending beyond the permitted variances constitutes a default and
may allow creditors to seek emergency relief. Payments to insiders
or affiliate officers are prohibited absent court approval.

To protect the interests of secured creditors including BayFirst
National Bank, Capchase, CFG Merchant Solutions, First Home Bank,
Heritage Bank, Regions Bank, Transportation Alliance Bank, the LCF
Group, and the U.S. Small Business Administration, the court
granted them replacement liens on post-petition cash collateral,
effective as of the petition date, with the same validity and
priority as their pre-bankruptcy liens.

The court expressly preserved all parties' rights and made no
determination regarding the validity, extent, or priority of any
creditor's liens.

Credit Suite must comply with all debtor-in-possession duties,
maintain required insurance, and provide monthly operating reports,
along with weekly budget variance and accounts receivable reports
to creditors, the U.S. trustee, and the Subchapter V trustee.

A continued hearing is scheduled for February 18.

A copy of the court's order and the Debtor's budget is available at
https://shorturl.at/8UxvQ from PacerMonitor.com.

                 About Credit Suite Inc.

Credit Suite Inc. filed a petition under Chapter 11, Subchapter V
of the Bankruptcy Code (Bankr. M.D. Fla. Case No. 26-00085) on
January 7, 2026, listing between $100,001 and $500,000 in assets
and between $1 million and $10 million in liabilities. Ruediger
Mueller of TCMI, Inc. serves as Subchapter V trustee.

Kathleen DiSanto, Esq., at Bush Ross, P.A. represents the Debtor as
legal counsel.


CRUISING KITCHENS: Wins Bid for Longview ISD Claims Settlement
--------------------------------------------------------------
The U.S. Bankruptcy Court for the Western District of Texas granted
the motion to compromise claims with Longview ISD filed by Cruising
Kitchens, LLC.

The Court finds that the proposed settlement is fair, equitable, in
the best interests of the bankruptcy estate, and satisfies the
standards for approval under Protective Comm. for Indep.
Stockholders of TMT Trailer Ferry, Inc. v. Anderson, 390 U.S. 414
(1968) and In re Jackson Brewing Co., 624 F.2d 599 (5th Cir.
1980).

The Debtor is authorized and directed to compromise and settle the
claims described in the Motion, including all claims of and between
the Debtor and Longview, as outlined in the Motion.

A copy of the Court's Order dated January 23, 2026, is available at
https://urlcurt.com/u?l=pycDLB from PacerMonitor.com.

Attorney for Debtor:

Ronald J. Smeberg, Esq.
SMEBERG LAW FIRM, PLLC
4 Imperial Oaks
San Antonio, TX 78248
Tel: 210-695-6684 (Tel)
Fax: 210-598-7357
Email: ron@smeberg.com

                  About Cruising Kitchens LLC

Cruising Kitchens LLC is a San Antonio-based manufacturer of custom
food trucks and trailers.

Cruisng Kitchens LLC sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. W.D. Tex. Case No. 26-50001) on January 2,
2026. In its petition, the Debtor reports $3.4 million in assets
and $14.7 million in liabilities.

Honorable Bankruptcy Judge Michael M. Parker handles the case.

The Debtor is represented by Ronald J. Smeberg, Esq. of Smeberg Law
Firm, PLLC.


CUBCOATS ACQUISITION: Catalyst Wins Bid for Automatic Stay Relief
-----------------------------------------------------------------
The Hon. Neil W. Bason of the U.S. Bankruptcy Court for the Central
District of California granted Catalyst Loanout, Inc.'s motion for
relief from the automatic stay under 11 U.S.C. Sec. 362 in the
bankruptcy case of Cubcoats Acquisition Vehicle LLC.

The motion affects the intellectual property related to Cubcoats
brand of kids apparel and accessories, any inventory or other
personal property related to the Cubcoats brands, and all proceeds,
including but not limited to sale proceeds held by third-parties.

As to Catalyst, its successors, transferees and assigns, the stay
of 11 U.S.C. Sec. 362(a) is terminated as to the Debtor and the
Debtor's bankruptcy estate.

A copy of the Court's Order dated January 22, 2026, is available at
https://urlcurt.com/u?l=6OCIC0 from PacerMonitor.com.

Attorney for Movant Catalyst Loanout, Inc.:

Jeffrey D. Cawdrey, Esq.
Kathleen M. Patrick, Esq.
GORDON REES SCULLY MANSUKHANI, LLP
101 W. Broadway, Suite 2000
San Diego, CA 92101
Telephone: (619) 696-6700
Facsimile: (619) 696-7124
Email: jcawdrey@grsm.com
       kpatrick@grsm.com

           About Cubcoats Acquisition Vehicle LLC

Cubcoats Acquisition Vehicle LLC is a special-purpose entity formed
to acquire assets related to the "Cubcoats" children's brand,
including intellectual property and character rights. The Company
executed an asset purchase agreement with Peak Theory, Inc. in 2023
through a bankruptcy court-supervised sale in the District of
Utah.

Cubcoats Acquisition Vehicle LLC sought relief under Subchapter V
of Chapter 11 of the U.S. Bankruptcy Code (Bankr. C.D. Cal. Case
No. 25-16684) on August 1, 2025. In its petition, the Debtor
reports estimated assets up to $50,000 and estimated liabilities
between $1 million and $10 million.

The Debtor is represented by Giovanni Orantes, Esq. at THE ORANTES
LAW FIRM, A.P.C.


CUBCOATS ACQUISITION: Catalyst Wins Bid to Dismiss Bankruptcy Case
------------------------------------------------------------------
The Hon. Neil W. Bason of the U.S. Bankruptcy Court for the Central
District of California granted Catalyst Loanout, Inc.'s motion to
dismiss the bankruptcy case of Cubcoats Acquisition Vehicle LLC.

The bankruptcy case is dismissed. Any discharge entered in this
case is vacated.

Without further notice, and with or without any written order, this
Court may determine that any other pending or future motion or
adversary proceeding is or is not mooted by the dismissal of this
case.

A copy of the Court's Order dated January 21, 2026, is available at
https://urlcurt.com/u?l=mOZoVR from PacerMonitor.com.

            About Cubcoats Acquisition Vehicle LLC

Cubcoats Acquisition Vehicle LLC is a special-purpose entity formed
to acquire assets related to the "Cubcoats" children's brand,
including intellectual property and character rights. The Company
executed an asset purchase agreement with Peak Theory, Inc. in 2023
through a bankruptcy court-supervised sale in the District of
Utah.

Cubcoats Acquisition Vehicle LLC sought relief under Subchapter V
of Chapter 11 of the U.S. Bankruptcy Code (Bankr. C.D. Cal. Case
No. 25-16684) on August 1, 2025. In its petition, the Debtor
reports estimated assets up to $50,000 and estimated liabilities
between $1 million and $10 million.

The Debtor is represented by Giovanni Orantes, Esq. at THE ORANTES
LAW FIRM, A.P.C.


DARKPULSE INC: Engages IIB/EIAP as Buy-Side M&A Advisor
-------------------------------------------------------
DarkPulse, Inc. disclosed in a regulatory filing that it entered
into an Engagement Agreement with Independent Investment Bankers,
Corp., a broker-dealer, Member FINRA/SIPC, doing business in Texas
as IIB Corp., pursuant to which the Company engaged IIB, acting
through certain registered investment bankers associated with
Energy & Industrial Advisory Partners LLC, to serve as the
Company's buy-side financial advisor in connection with one or more
potential merger and acquisition transactions.

Under the Engagement Agreement, IIB, supervised representatives
associated with EIAP, and EIAP will, on a reasonable best-efforts
basis only, consult with and advise the Company with respect to
identifying, evaluating and structuring a potential buy-side
transaction, including, as appropriate or reasonably requested by
the Company:

     (i) reviewing a potential target's financial condition,
operations, competitive environment, prospects and other related
matters,

    (ii) reviewing information packages or confidential information
memoranda prepared by sellers and/or their advisors,

   (iii) evaluating, preparing and transmitting indications of
interest regarding a proposed Transaction,

    (iv) advising the Company as to the structure of a Transaction
and

     (v) providing such other financial advisory and investment
banking services reasonably necessary to accomplish the foregoing.


The Engagement Agreement does not constitute a commitment by IIB to
provide financing and expressly provides that IIB's and EIAP's
obligations are on a reasonable best-efforts basis only and that no
assurance can be given that any Transaction will be consummated.

Upon the successful completion of any M&A Transaction during the
term of the Engagement Agreement or during the applicable tail
period, the Company will be obligated to pay IIB a transaction
success fee equal to:

     (i) 5% of the aggregate consideration up to $10,000,000,

    (ii) 4% of the aggregate consideration from $10,000,001 to
$30,000,000 and
   (iii) 3% of the aggregate consideration from $30,000,001 and
above, in each case subject to a minimum Success Fee of $500,000,
payable in cash or like-kind securities (pro rata as received/paid)
upon consummation of the applicable Transaction.

For purposes of the Engagement Agreement, "consideration" is
broadly defined to include, among other things, the total value of
all cash, securities, property, assumed or forgiven indebtedness
and other obligations and forms of payment, as well as any
earn-out, royalty or similar contingent or deferred payments and
certain consulting, employment, non-competition and similar
arrangements in connection with an acquisition of the target
business or its assets.

EIAP has agreed under the Engagement Agreement to waive any ongoing
monthly advisory fee.

                       About DarkPulse Inc.

Houston, Texas-based DarkPulse, Inc. is a technology-security
company incorporated in 1989 as Klever Marketing, Inc. Its
wholly-owned subsidiary, DarkPulse Technologies Inc., originally
started as a technology spinout from the University of New
Brunswick, Fredericton, Canada. The Company's security and
monitoring systems will initially be delivered in applications for
border security, pipelines, the oil and gas industry, and mine
safety. Current uses of fiber optic distributed sensor technology
have been limited to quasi-static, long-term structural health
monitoring due to the time required to obtain the data and its poor
precision. The Company's patented BOTDA dark-pulse sensor
technology allows for the monitoring of highly dynamic environments
due to its greater resolution and accuracy.

Lagos, Nigeria-based Boladale Lawal & Co., the Company's auditor
since 2024, issued a "going concern" qualification in its report
dated April 14, 2025, attached to the Company's Annual Report on
Form 10-K for the year ended December 31, 2024, citing that the
Company suffered an accumulated deficit of $71,259,677, net loss of
$3,893,859 and a negative working capital of $17,160,706. The
Company is dependent on obtaining additional working capital
funding from the sale of equity and/or debt securities to execute
its plans and continue operations. These conditions raise
substantial doubt about the Company's ability to continue as a
going concern.

As of September 30, 2025, the Company had $2,033,461 in total
assets, $20,262,215 in total liabilities, and $18,228,754 in total
stockholders' deficit.


DATAVAULT AI: Registers 7.5MM Shares for IP Assignment
------------------------------------------------------
Datavault AI, Inc. disclosed in a regulatory filing that the
Company filed a prospectus supplement to an effective shelf
registration statement on Form S-3, which was originally filed with
the Securities and Exchange Commission on July 7, 2025, as amended,
and was declared effective by the SEC on July 9, 2025 (File No.
333-288538).

The Company filed the Prospectus Supplement:

     (i) to amend and restate the Company's prospectus supplement,
dated January 4, 2026, for purposes of reflecting the amendment and
restatement of the stock purchase agreement, dated January 4, 2026,
by and between the Company and the inventor named therein, pursuant
to which the Company had agreed to issue to such Initial Inventor
an aggregate of 7,500,000 shares of common stock of the Company,
par value $0.0001 per share, in consideration for the assignment by
such Initial Inventor of certain intellectual property rights to
the Company, and

     (ii) for the purpose of registering the issuance of 7,500,000
Shares to the Inventors in consideration for the assignment by such
Inventors of certain intellectual property rights to the Company
pursuant to the amended and restated stock purchase agreement,
dated January 14, 2026, by and among the Company, the Initial
Inventor and the other inventors named therein, which amends,
restates and supersedes in its entirety the Prior Stock Purchase
Agreement.

The Company has not issued any Shares pursuant to the Prior Stock
Purchase Agreement.

A full text copy of the prospectus supplement is available at
https://tinyurl.com/599cu53w

In connection with the filing of the Prospectus Supplement, the
Company is filing an opinion of its counsel, Paul Hastings LLP,
regarding the legality of the Shares being registered, which
opinion is available at https://tinyurl.com/2b5a82d2

                       About Datavault AI

Datavault AI Inc., headquartered in Beaverton, Ore., develops and
licenses patented platforms for AI-driven data management,
valuation, and monetization.  The Company offers cloud-based Web
3.0 solutions incorporating high-performance computing, generative
AI agents, and secure data utilities.  Datavault AI operates in the
data technology and software licensing industry, providing tools
for enterprise-grade data solutions focused on privacy and
cybersecurity.

BPM LLP's audit report dated March 31, 2025, included a "going
concern" qualification, noting that the Company's ongoing
operational losses, net capital deficiency, and cash flow situation
cast significant doubt on its ability to continue operating.
Management of the Company intends to raise additional funds through
the issuance of equity securities or debt.  There can be no
assurance that, in the event the Company requires additional
financing, such financing will be available at terms acceptable to
the Company, if at all.  Failure to generate sufficient cash flows
from operations, raise additional capital and reduce discretionary
spending could have a material adverse effect on the Company's
ability to achieve its intended business objectives.

As of June 30, 2025, the Company had $120.69 million in total
assets, $46.62 million in total liabilities, and $74.07 million in
total stockholders' equity.  Cash and cash equivalents as of June
30, 2025 were $0.7 million compared to $3.3 million, as of Dec. 31,
2024.

The Company recorded a net loss of $37.1 million and $46.7 million
for the three and six months ended June 30, 2025 and used net cash
in operating activities of $12.8 million for the six months ended
June 30, 2025 vs $9.0 million for the six months ended June 30,
2024.  Excluding non-cash adjustments, the primary reasons for the
increase in the use of net cash from operating activities during
the six months ended June 30, 2025, was related to an increase in
the net loss.


DENIRA INC: Seeks Chapter 7 Bankruptcy in Illinois
--------------------------------------------------
On January 21, 2026, Denira, Inc. filed for Chapter 7 protection in
the U.S. Bankruptcy Court for the Northern District of Illinois.
According to court filings, the Debtor reports between $100,001 and
$1,000,000 in liabilities owed to approximately 1–49 creditors.

                About Denira, Inc.

Denira Inc. is a currently active transportation carrier located in
Rolling Meadows, Illinois.

Denira, Inc. sought relief under Chapter 7 of the U.S. Bankruptcy
Code (Bankr. Case No. 26-01042) on January 21, 2026. In its
petition, the Debtor reports estimated assets in the range of
$0–$100,000 and estimated liabilities between $100,001 and
$1,000,000.

Honorable Bankruptcy Judge David D. Cleary handles the case.

The Debtor is represented by David Freydin, Esq., Law Offices of
David Freydin Ltd.


DIOCESE OF OAKLAND: Clashes With Abuse Survivors on Payment Timing
------------------------------------------------------------------
Randi Love of Bloomberg Law reports that rhe Chapter 11 case of the
Oakland Diocese hit a procedural snag as both the church and a
committee for some 350 clergy abuse survivors questioned whether
the timetable for distributing a roughly $244 million settlement is
workable, leaving the bankruptcy judge to determine how to resolve
the impasse.

During a status conference in the U.S. Bankruptcy Court for the
Northern District of California, the diocese's counsel said that it
has consistently maintained a five-year payout timeline is needed
to satisfy the settlement — even with interest applied to later
distributions — but that the parties have been unable to finalize
agreed terms on that schedule. Survivors' representatives pressed
back, suggesting the proposed timing might be unfair or overly
protracted, according to report.

Judge Brian C. Walsh said he will weigh the arguments and issue his
ruling at a Jan. 28 hearing, where he will consider both the timing
issue and the overall fairness of the proposed settlements and
related plan provisions for U.S.-based survivor claimants.

              About Roman Catholic Bishop Of Oakland

The Roman Catholic Bishop of Oakland, a tax-exempt religious
organization, sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. N.D. Cal. Case No. 23-40523) on May 8,
2023. In the petition signed by Bishop Michael Charles Barber, the
Debtor disclosed $100 million to $500 million in both assets and
liabilities.

Judge William J. Lafferty oversees the case.

The Debtor tapped Foley & Lardner LLP as legal counsel and Alvarez
& Marsal North America, LLC as restructuring advisor. Kurtzman
Carson Consultants LLC is the Debtors' claims and noticing agent
and administrative advisor.

The U.S. Trustee for Region 17 appointed an official committee to
represent unsecured creditors in the Debtor's Chapter 11 case. The
committee tapped Lowenstein Sandler, LLP as bankruptcy counsel;
Burns Bair LLP as special insurance counsel; and Berkeley Research
Group, LLC as financial advisor.


DOCKSIDE AT VENTURA: Hires Merlin Law Group as Litigation Counsel
-----------------------------------------------------------------
Dockside at Ventura Condominium Association, Inc. seeks approval
from the U.S. Bankruptcy Court for the Middle District of Florida
to hire Merlin Law Group, PLLC as its special litigation counsel.

The firm will represent the Debtor pertaining to the resolution of
claims against Voyager Indemnity Insurance for the Debtor,
specifically, pending claims against Voyager Indemnity filed in the
United States District Court in the Middle District of Florida,
Orlando Division, styled as, DOCKSIDE AT VENTURA CONDOMINIUM
ASSOCIATION, INC. v. VOYAGER INDEMNITY INSURANCE COMPANY, Case
Number 6:25-cv-00008.

Merlin seeks approval of its contingency arrangement of 10 percent,
plus reimbursement of reasonable costs and expenses incurred, on
all amounts recovered.

As disclosed in the court filings, Merlin Law Group "disinterested
person" as defined within Sec. 101(14) of the Bankruptcy Code.

The firm can be reached through:

      Larry Bache, Jr., Esq.
      Merlin Law Group, PLLC
      777 S. Harbour Island Blvd., Suite 950
      Tampa, FL 33602
      Tel: (813) 524-0698
      Fax: (813) 229-3692

     About Dockside at Ventura Condominium Association

Dockside at Ventura Condominium Association, Inc. sought protection
under Chapter 11 of the U.S. Bankruptcy Code (Bankr. M.D. Fla. Case
No. 25-04636) on July 25, 2025, with $1,000,001 to $10 million in
assets and liabilities.

Judge Grace E. Robson presides over the case.

Justin M. Luna, Esq., at Latham, Luna, Eden & Beaudine, LLP
represents the Debtor as legal counsel.


DWG ENTERPRISES: Case Summary & 20 Largest Unsecured Creditors
--------------------------------------------------------------
Debtor: DWG Enterprises LLC
          Viking Men's Salon
          Roosters Men's Grooming Center
        2521 Palomar Airport Rd
        Carlsbad, CA 92011

        Business Description: DWG Enterprises LLC, doing business
as The Viking Men's Salon, operates a men's grooming salon offering
hair and facial hair services, shaves and facials, color services,
and waxing.  The Company provides barbering and grooming services
focused on traditional techniques alongside modern styling
practices.

Chapter 11 Petition Date: January 23, 2026

Court: United States Bankruptcy Court
       Southern District of California

Case No.: 26-00187

Debtor's Counsel: Donald Reid, Esq.
                  LAW OFFICE OF DONALD W. REID
                  P.O. Box 2227
                  Fallbrook CA 92088
                  Tel: (951) 777-2460
                  Email: don@donreidlaw.com               

Total Assets: $49,062

Total Liabilities: $1,269,976

David Graves III signed the petition as managing member.

A full-text copy of the petition, which includes a list of the
Debtor's 20 largest unsecured creditors, is available for free on
PacerMonitor at:

https://www.pacermonitor.com/view/P3E2A2Q/DWG_Enterprises_LLC__casbke-26-00187__0001.0.pdf?mcid=tGE4TAMA


E.W. SCRIPPS: Sinclair Inc. Holds 9.9% of Class A Shares
--------------------------------------------------------
Sinclair, Inc., disclosed in a Schedule 13D (Amendment No. 4) filed
with the U.S. Securities and Exchange Commission that as of January
16, 2026, it beneficially owns 7,625,401 shares of The E.W. Scripps
Company's Class A Common Stock, par value $0.01 per share (with
sole voting power and sole dispositive power over all shares; no
shared powers reported), representing 9.9%, based on 76,869,408
shares of Class A Common Stock outstanding as of September 30,
2025, per the Company's Form 10-Q filed November 7, 2025.

Sinclair, Inc. may be reached through:

     Narinder K. Sahai, Chief Financial Officer
     c/o Sinclair, Inc.
     10706 Beaver Dam Road,
     Hunt Valley, MD, 21030
     Tel: 410-568-1500

A full-text copy of Sinclair, Inc.'s SEC report is available at:
https://tinyurl.com/2ek5xxbx

                         About Scripps

The E.W. Scripps Company (NASDAQ: SSP) is a diversified media
company focused on creating a better-informed world. As one of the
nation's largest local TV broadcasters, Scripps serves communities
with quality, objective local journalism and operates a portfolio
of more than 60 stations in 40+ markets. Scripps reaches households
across the U.S. with national news outlets Scripps News and Court
TV and popular entertainment brands ION, ION Plus, ION Mystery,
Bounce, Grit and Laff. Scripps is the nation's largest holder of
broadcast spectrum. Scripps is the longtime steward of the Scripps
National Spelling Bee. Founded in 1878, Scripps' long-time motto
is: "Give light and the people will find their own way."

As of September 30, 2025, the Company had $5.1 billion in total
assets, $3.8 billion in total liabilities, and $1.3 million in
total stockholders' equity.

                           *     *     *

In July 2025, S&P Global Ratings assigned its 'CCC+' issue-level
rating and '3' recovery rating to The E.W. Scripps Co.'s proposed
$650 million senior secured second-lien notes due 2030. The '3'
recovery rating indicates its expectation for meaningful (50%-70%;
rounded estimate: 50%) recovery for lenders in the event of a
payment default. E.W. Scripps plans to use the proceeds from these
notes to fully repay its 5.875% senior unsecured notes due 2027
($426 million outstanding) and repay $220 million of its senior
secured first-lien term loan B-2 maturing 2028 ($545 million
outstanding).

Moreover, in August 2025, Fitch Ratings has upgraded The E.W.
Scripps Company's Long-Term Issuer Default Rating (IDR) to 'CCC'
from 'CCC-'. Fitch has also upgraded Scripps' senior secured debt
to 'B' with a Recovery Rating of 'RR1', from 'B-'/'RR1', and senior
unsecured debt to 'CC'/'RR6' from 'C'/'RR6'. In addition, Fitch has
assigned a 'CCC-'/'RR5' rating to Scripps' new senior secured
second-lien debt.

Moody's Ratings subsequently assigned a Caa2 rating to The Scripps
(E.W.) Company's proposed $650 million senior secured second-lien
notes due 2030. In connection with this rating action, Moody's
affirmed the Caa1 corporate family rating, B2 ratings on the senior
secured debt instruments and Caa3 ratings on the senior unsecured
notes. Moody's also upgraded the probability of default rating to
Caa1-PD from Caa2-PD and changed the outlook to stable from
negative. Scripps' SGL-3 Speculative Grade Liquidity rating remains
unchanged.


EASTERN COLORADO: Amends Unsecured Claims Pay Details
-----------------------------------------------------
Eastern Colorado Seeds LLC and affiliates submitted a Disclosure
Statement for the First Amended Plan of Reorganization dated
January 16, 2026.

The ultimate purpose of the Plan is to preserve value for the
creditors while continuing the Business and paying claims over
time.

While the Plan does not substantively consolidate the Debtors, the
Projections reflect the intertwined nature of the Debtors'
individual contributions to the Business and continue the pre
bankruptcy practice of: (1) Seeds paying the secured Business debts
of Farms, Pinnacol, and the Smiths, (2) Seeds directly paying the
planting, growing, harvesting, and other expenses of Farms, and (3)
Farms upstreaming to Seeds cash Farms receives from government
payments and sales of forage and hay.

Class 5(a) consists of the Allowed Unsecured Claims in the Seeds
Bankruptcy Case, including Deficiency Claims arising the valuation
of collateral as provided in Classes 1 through 4. Seeds Unsecured
Claims shall share on a pro rata basis with the Farms Unsecured
Creditors, the Pinnacol Unsecured Creditors, and the Smith
Unsecured Creditors in Available Cash determined at the end of each
calendar year, beginning with the 2026 calendar year and continuing
through the 2030 calendar year. Payments shall be made no later
than 30 days following the end of each calendar year Debtors shall
include a copy of the unaudited financials from which the Available
Cash was calculated with each payment.

The Claims in this class shall also share the True-Up Payment pro
rata with the Farms Unsecured Creditors, the Pinnacol Unsecured
Creditors, and the Smiths Unsecured Creditors. The True-Up Payment
shall be payable on the fifth anniversary of the Initial
Distribution Date. In the event Seeds consummates a Refinancing
Event, Debtors may satisfy all remaining obligations to holders of
Allowed Claims in this Class by contributing $150,000 of the net
proceeds from a Refinancing Event to Available Cash for
Distribution to be shared pro rata among the holders Allowed
Unsecured Claims in this class, the Farms Unsecured Claims class,
the Pinnacol Unsecured Claims class, and the Smiths Unsecured
Claims class.

Class 5(b) consists of the Allowed Unsecured Claims in the Seeds
Bankruptcy Case, including Deficiency Claims arising the valuation
of collateral as provided in Classes 1 through 4. Farms Unsecured
Claims shall share on a pro rata basis with the Seeds Unsecured
Creditors, the Pinnacol Unsecured Creditors, and the Smiths'
Unsecured Creditors in Available Cash determined at the end of each
calendar year, beginning with the 2026 calendar year and continuing
through the 2030 calendar year. Payments shall be made no later
than 30 days following the end of each calendar year Debtors shall
include a copy of the unaudited financials from which the Available
Cash was calculated with each payment. The Farms Unsecured Claims
shall not accrue interest.

The Claims in this class shall also share the True-Up Payment pro
rata Seeds with the Unsecured Creditors, the Pinnacol Unsecured
Creditors, and the Smiths Unsecured Creditors. The True-Up Payment
shall be payable on the fifth anniversary of the Initial
Distribution Date. In the event Seeds consummates a Refinancing
Event, Debtors may satisfy all remaining obligations to holders of
Allowed Claims in this Class by contributing $150,000 of the net
proceeds from a Refinancing Event to Available Cash for
Distribution to be shared pro rata among the holders Allowed
Unsecured Claims in this class, the Seeds Unsecured Claims class,
the Pinnacol Unsecured Claims class, and the Smiths Unsecured
Claims class. Any Allowed Claim in this class shall be deemed
Disallowed in the other Unsecured Claim classes.

Class 5(c) consists of the Allowed Unsecured Claims in the Seeds
Bankruptcy Case, including Deficiency Claims arising the valuation
of collateral as provided in Classes 1 through 4. Pinnacol
Unsecured Claims shall share on a pro rata basis with the Farms
Unsecured Creditors, the Seed Unsecured Creditors, and the Smiths'
Unsecured Creditors in Available Cash determined at the end of each
calendar year, beginning with the 2026 calendar year and continuing
through the 2030 calendar year. Payments shall be made no later
than 30 days following the end of each calendar year Debtors shall
include a copy of the unaudited financials from which the Available
Cash was calculated with each payment. The Seeds Unsecured Claims
shall not accrue interest.

The Claims in this class shall also share the True-Up Payment pro
rata with the Seeds Unsecured Creditors, the Farms Unsecured
Creditors, and the Smiths Unsecured Creditors. The True-Up Payment
shall be payable on the fifth anniversary of the Initial
Distribution Date. In the event Seeds consummates a Refinancing
Event, Debtors may satisfy all remaining obligations to holders of
Allowed Claims in this Class by contributing $150,000 of the net
proceeds from a Refinancing Event to Available Cash for
Distribution to be shared pro rata among the holders Allowed
Unsecured Claims in this class, the Seeds Unsecured Claims class,
the Farms Unsecured Claims class, and the Smiths Unsecured Claims
class. Any Allowed Claim in this class shall be deemed Disallowed
in the other Unsecured Claim classes.

Class 5(d) consists of the Allowed Unsecured Claims in the Smiths
Bankruptcy Case, including Deficiency Claims arising the valuation
of collateral as provided in Classes 1 through 4. Pinnacol
Unsecured Claims shall share on a pro rata basis with the Farms
Unsecured Creditors, the Seed Unsecured Creditors, and the Pinnacol
Unsecured Creditors in Available Cash determined at the end of each
calendar year, beginning with the 2026 calendar year and continuing
through the 2030 calendar year. Payments shall be made no later
than 30 days following the end of each calendar year Debtors shall
include a copy of the unaudited financials from which the Available
Cash was calculated with each payment. The Seeds Unsecured Claims
shall not accrue interest.

The Claims in this class shall also share the True-Up Payment pro
rata with the Seeds Unsecured Creditors, the Farms Unsecured
Creditors, and the Pinnacol Unsecured Creditors. The True-Up
Payment shall be payable on the fifth anniversary of the Initial
Distribution Date. In the event Seeds consummates a Refinancing
Event, Debtors may satisfy all remaining obligations to holders of
Allowed Claims in this Class by contributing $150,000 of the net
proceeds from a Refinancing Event to Available Cash for
Distribution to be shared pro rata among the holders Allowed
Unsecured Claims in this class, the Seeds Unsecured Claims class,
the Pinnacol Unsecured Claims class, and the Smiths Unsecured
Claims class. Any Allowed Claim in this class shall be deemed
Disallowed in the other Unsecured Claim classes.

On the Effective Date, title to all of Debtors' assets and
property, including all claims, causes of actions and other
interests, shall be vested in the respective Debtor, free and clear
of any Liens and Claims, except as specifically identified in this
Plan.

The sources of funds for distributions under the Plan will come
from the revenues generated from the sale of laser products
described further below and as set forth in the Projections.

The Court will hold a hearing on confirmation of the Plan beginning
on March 3, 2026, and will then, among other things, determine the
results of the vote. February 13, 2026, is fixed as the last day
for filing and serving in accordance with Fed. R. Bankr. P.
3017(a), written objections to this disclosure statement and is
fixed as the last day for filing and serving written objections to
the confirmation of the Plan.

A ballot pursuant to which the holder of a Claim or Equity Interest
may vote on the Plan accompanies this Disclosure Statement.
February 13, 2026, is fixed as the last day for submitting ballots
accepting or rejecting the Plan.

A full-text copy of the Disclosure Statement dated January 16, 2026
is available at https://urlcurt.com/u?l=bnNAyb from
PacerMonitor.com at no charge.

Attorneys for ECS Farms, LLC, Clay and Christine Smith, and
Pinnacol Holdings, LLC:

     Jeffrey A. Weinman, Esq.
     Jordan Factor, Esq.
     Katharine S. Sender, Esq.
     MICHAEL BEST & FRIEDRICH LLP
     1600 Stout Street, Suite 1900
     Denver, Colorado 80202
     (303) 534-4499
     Email: JWeinman@allenvellone.com
            JFactor@allen-vellone.com
            KSender@allen-vellone.com

Attorneys for Eastern Colorado Seeds, LLC:

     Andrew D. Johnson, Esq.
     Alice A. White, Esq.
     Gabrielle G. Palmer, Esq.
     ONSAGER | FLETCHER | JOHNSON | PALMER LLC
     600 17th Street, Suite 425 North
     Denver, Colorado 80202
     Ph: (720) 457-7059
     E-mail: ajohnson@OFJlaw.com
             awhite@OFJlaw.com
             gpalmer@OFJlaw.com

                  About Eastern Colorado Seeds

Eastern Colorado Seeds, LLC, is a full-service seed company
offering a wide range of agricultural seeds, including grains,
forages, reclamation seeds, and specialty products like pulses,
millets, and sunflowers. With locations in Burlington, CO, Dumas,
TX, and Clovis, NM, the company ensures efficient delivery and a
consistent supply of high-quality products to its customers. The
knowledgeable team at Eastern Colorado Seeds specializes in crop
advisory, precision technology, and livestock nutrition.

Eastern Colorado Seeds LLC sought relief under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. D. Col. Case No.: 25-10244) on January
15, 2025. In its petition, the Debtor estimated assets and
liabilities between $10 million and $50 million each.

Bankruptcy Judge Joseph G Rosania Jr. handles the case.

The Debtor is represented by Andrew W. Johnson, Esq. at Onsager
Fletcher Johnson LLC.


EDB INVESTMENTS: Claims to be Paid from Business Income
-------------------------------------------------------
EDB Investments, LLC filed with the U.S. Bankruptcy Court for the
Northern District of Illinois a Plan of Reorganization for Small
Business dated January 16, 2026.

The Debtor operates a fast-food restaurant located at 40128 West
127th Street, Alsip, Illinois (the "Alsip Location"). The Debtor is
a manager-managed limited liability company organized and operating
under the laws of the State of Illinois since November 2023.

The Debtor is owned equally by Dawn Brown (50%) and Eric Brown
(50%), husband and wife, who serve as the managing members. Dawn
Brown is responsible for the Debtor's day-to-day business
operations. The Debtor currently employs one full-time employee
(Dawn Brown) and sixteen part-time employees.

The Debtor's financial distress was primarily caused by the
accumulation of multiple merchant cash advance loans ("MCA Loans")
and its resulting inability to service those obligations.
Consequently, on October 21, 2025, the Debtor filed a voluntary
petition for relief under Subchapter V of Chapter 11 of the United
States Bankruptcy Code (the "Chapter 11 Case").

Through this proceeding, the Debtor seeks to reorganize its
financial affairs, proposes to pay secured and unsecured priority
creditors in full, and intends to provide a dividend to general
unsecured non-priority creditors over a period of sixty months.

This Plan of Reorganization proposes to pay creditors of the Debtor
from its business income.

The Plan provides for payment of two classes of secured claims, and
one class of general unsecured non-priority claims. General
unsecured non-priority creditors holding allowed claims will
receive payment through periodic cash distributions disbursed by
the Debtor. The Plan also provides for the payment of
administrative and priority claims including priority tax claims.

Class 3 consists of Unsecured Claims. General Unsecured
Non-Priority Claims aggregate $1,536,831.86, (which includes the
Class 1 Claims that will be treated as general unsecured
non-priority claims), as set forth on the Allowed Unsecured
Non-Priority Claims Register attached to the Plan as Exhibit C (the
"Claims Register").

Allowed Class 3 claims shall be paid a dividend in the amount of
$652,461.47 (the "Unsecured Creditors Fund") through pro rata
distributions of deferred cash payments to holders of allowed Class
3 Claims in bi-annual installments of $30,000.00 each over the
period of sixty months, as follows:

   Year 2026 December 31, 2026
   Year 2027 June 15, 2027, and December 31, 2027
   Year 2028 June 15, 2028, and December 31, 2028
   Year 2029 June 15, 2029, and December 31, 2029
   Year 2030 June 15, 2030, and December 31, 2030
   Year 2030 June 15, 2031

The bi-annual installments shall be distributed to allowed Class 3
Claims, pro rata, by the Debtor. Class 3 claimants may be prepaid
without penalty or discount. Class 3 claims are impaired under the
Plan.

This Plan is self-executing. The Debtor shall not be required to
execute any newly created documents to evidence the claims, liens,
or terms of repayment to the holder of an Allowed Claim.

The Plan shall be funded by proceeds from the Estate's available
cash, cash equivalents, and proceeds generated from Debtor's
business operations. The Debtor projects that its cash flow will be
sufficient to make the Plan payments.

A full-text copy of the Plan of Reorganization dated January 16,
2026 is available at https://urlcurt.com/u?l=R4yUKs from
PacerMonitor.com at no charge.

Counsel to the Debtor:

     Gregory K. Stern, Esq.
     Dennis E. Quaid, Esq.
     Monica C. O'Brien, Esq.
     Rachel S. Sandler, Esq.
     53 West Jackson Boulevard, Suite 1442
     Chicago, IL 60604
     Phone: (312) 427-1558

                     About EDB Investments LLC

EDB Investments, LLC, doing business as D.A.'s Corn Beef Stand,
filed a petition under Chapter 11, Subchapter V of the Bankruptcy
Code (Bankr. N.D. Ill. Case No. 25-16172) on October 21, 2025.
Janice Seyedin serves as Subchapter V trustee.

At the time of the filing, the Debtor listed up to $50,000 in
assets and between $500,001 and $1 million in liabilities.

Gregory K. Stern, Esq., at Gregory K. Stern, P.C. represents the
Debtor as legal counsel.


EMPIRE CORE: Court Extends Cash Collateral Access to Feb. 11
------------------------------------------------------------
Empire Core Group, LLC received another extension from the U.S.
Bankruptcy Court for the Southern District of New York to use cash
collateral to fund operations.

The court extended the Debtor's authority to use cash collateral
through February 11 in line with its budget, subject to a 15%
variance.

The court recognized that the U.S. Small Business Administration
holds a first-priority lien on all of the Debtor's assets, securing
a debt of approximately $150,020, and Orange Bank & Trust Company
holds subordinate liens, securing debts totaling roughly $1.78
million across two loan agreements.

Several other creditors, including Bondex Insurance Company and
International Fidelity Insurance Company, also claimed liens on the
Debtor's assets, pending further investigation. The Debtor's
officers, CEO Florim Lajqi and CFO Justin Kerker, affirmed that
they receive compensation solely from the Debtor and that all
budgeted expenses relate exclusively to the Debtor's operations.

As adequate protection, the court granted replacement liens to the
secured creditors, with the same priority as their pre-bankruptcy
liens, excluding any recovery from Chapter 5 avoidance actions.
These liens are automatically perfected as of the petition date and
subordinate only to court-approved carveouts, including trustee and
professional fees.

The Debtor must also make monthly interest payments of $469 to the
SBA.

The Debtor's authority to use cash collateral terminates upon
conversion or dismissal of its Chapter 11 case; confirmation of a
bankruptcy plan, or modification of the interim order without the
secured creditors' consent.

The final hearing is scheduled for February 10.

A copy of the interim order and the Debtor's budget is available at
https://shorturl.at/043xQ from PacerMonitor.com.

Orange Bank & Trust Company is represented by:

   Robert B. Hunter, Esq.
   212 Dolson Avenue
   Middletown, NY 10940
   Office: (845) 341-5000
   Direct: (845) 341-5163
   bhunter@orangebanktrust.com

                  About Empire Core Group LLC

Empire Core Group LLC formed in September 2014, is a construction
management and general contracting firm that specializes in
redeveloping existing properties and building new projects across
the New York metropolitan area. The Company has worked with major
real estate owners and operators including Blackstone Group,
Rockpoint, Compass Rock, Graystar, AIMCO, Brooksville Company, CW
Capital, Fortress, and The Dermot Company.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. N.Y. Case No. 25-22894) on September
22, 2025. In the petition signed by Florim Lajqi, CEO and member,
the Debtor disclosed up to $10 million in both assets and
liabilities.

Judge Sean H. Lane oversees the case.

Erica Aisner, Esq., at Kirby Aisner & Curley, LLP, represents the
Debtor as legal counsel.


ENCOMPASS 53: Hires Michael Best & Friedrich LLP as Legal Counsel
-----------------------------------------------------------------
Encompass 53 LLC filed its second amended application seeking
approval from the U.S. Bankruptcy Court for the District of
Colorado to hire Michael Best & Friedrich LLP as counsel.

The firm will be providing legal advice and representation in
connection with the general administration of the Estate,
confirmation of any proposed plan of reorganization, all other
contested and adversary matters that arise in this case,
investigation and litigation of any avoidance or other action the
Estate may have, and other legal services for Debtor related to or
arising out of contested matters in this bankruptcy case.

The professionals' hourly rates are:

     Patrick D. Vellone    $725
     Jeffrey A. Weinman    $650
     Lance Henry           $395
     Emily Sexton          $365
     Partners              $475 to $750
     Associates            $350 to $450
     Paralegals            $120 to $225

The firm has received a $25,000 retainer pre-petition.

As disclosed in the court filings, Michael Best & Friedrich LLP is
a "disinterested person" as that term is defined in 11 U.S.C. Sec.
101(14).

Th firm can be reached through:

     Jeffrey A. Weinman, Esq.
     MICHAEL BEST & FRIEDRICH LLP
     675 15th Street, Suite 2000
     Denver, CO 80202
     Tel: (720) 240-9515
     Email: jeffrey.weinman@michaelbest.com

       About Encompass 53 LLC

Encompass 53 LLC is a private healthcare services company
delivering home-based medical and non-medical care. Its offerings
include skilled nursing, therapy services, and daily living
support, aimed at enhancing comfort, independence, and overall
health for patients in residential settings.

Encompass 53 LLC sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. Case No. 25-17693) on November 21, 2025. In
its petition, the Debtor reports estimated assets and estimated
liabilities of $1 million to $10 million each.

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

The Debtor is represented by Jeffrey Weinman, Esq. of Michael Best
& Friedrich LLP.


FALLS MEDICAL: Seeks to Hire Olsen Taggart as Bankruptcy Counsel
----------------------------------------------------------------
Falls Medical Aesthetics, PLLC seeks approval from the U.S.
Bankruptcy Court for the District of Idaho to hire Olsen Taggart
PLLC as its attorney.

The firm will provide these services:

     a. give the Debtor legal advice with respect to its powers and
duties under Chapter 11, subchapter V;

     b. assist the Debtor in preparing and confirming Chapter 11
Plan;

    c. prepare on behalf of Debtor all necessary applications,
answers, orders, reports, and any other legal papers required by
the Court and/or necessary for successful completion of the Chapter
11, subchapter V case; and

    d. perform all other necessary legal services on behalf of
Debtor.

The firm will be paid at $300 per hour.

The firm will be paid a retainer in the amount of $1,381.

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

Steven Taggart, Esq., a partner at Olsen Taggart 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:

     Steven L. Taggart, Esq.
     Olsen Taggart PLLC
     1449 E. 17th Street, Ste A
     Idaho Falls, ID 83404
     Tel: (208) 552-6442
     Email: staggart@olsontaggart.com

       About Falls Medical Aesthetics, PLLC

Falls Medical Aesthetics, PLLC, doing business as Idaho Skin Care,
is a medical dermatology and aesthetic services provider based in
Idaho Falls, Idaho. The practice offers a range of clinical and
cosmetic dermatology treatments -- including skin cancer care, acne
management, surgical dermatology, injectables, laser procedures,
and other skin health services -- under the leadership of
board-certified providers.

Falls Medical Aesthetics, PLLC sought relief under Chapter 11 of
the U.S. Bankruptcy Code (Bankr. D. Idaho Case No. 26-40001) on
January 2, 2026. In its petition, the Debtor reports estimated
assets of $100,001 to $1,000,000 and estimated liabilities of
$1,000,001 to $10,000,000.

The case is assigned to the Honorable Bankruptcy Judge Brent R.
Wilson.

The Debtor is represented by Steven Taggart, Esq., of Olsen
Taggart, PLLC.


FCI SAND: Creditors Ask Court for Right to Sue Loan Lender
----------------------------------------------------------
Randi Love of Bloomberg Law reports that the junior creditors of
FCI Sand Operations LLC, a bankrupt sand supplier for oil drilling,
have petitioned a Texas bankruptcy court to pursue claims related
to a 2023 royalty agreement between the company's parent, Field
Camp Investments LLC, and RJ Machine Co. Inc.

The filing, made Wednesday, January 21, 2026, in the US Bankruptcy
Court for the Northern District of Texas, notes that FCI Sand
Operations LLC has opted not to pursue these claims, though the
committee described them as colorable and potentially beneficial to
the estate. Creditors argued that standing to sue is necessary to
protect their financial interests.

Before the subsidiary's bankruptcy filing in July 2023, RJ Machine
Co. received approximately $1.3 million from the royalty agreement.
The committee emphasized that pursuing these claims could help
recover funds for unsecured creditors and ensure equitable
treatment in the bankruptcy proceedings, according to report.

              About FCI Sand Operations LLC

FCI Sand Operations, LLC is a sand mining and processing company
based in Marble Falls, Texas.

FCI Sand Operations and FCI South, LLC sought relief under Chapter
11 of the U.S. Bankruptcy Code (Bankr. N.D. Texas Lead Case No.
25-80481) on July 30, 2025. In its petition, FCI Sand Operations
reported between $100 million and $500 million in assets and
liabilities.

Judge Michelle V. Larson oversees the cases.

The Debtors are represented by Davor Rukavina, Esq. at Munsch Hardt
Kopf & Harr, P.C.

GrayStreet Credit, as DIP lender, is represented by David L. Curry,
Jr., Esq. and Edward A. Clarkson, III, Esq. of Okin Adams Bartlett
Curry, LLP.


FIREHOUSE GRILL: Seeks Chapter 11 Bankruptcy in Illinois
--------------------------------------------------------
On January 20, 2026, Firehouse Grill Inc. filed for Chapter 11
protection in the U.S. Bankruptcy Court for the Northern District
of Illinois. According to court filings, the Debtor reports between
$1MM and $10MM in liabilities owed to approximately 1–49
creditors.

               About Firehouse Grill Inc.

Firehouse Grill Inc. is a restaurant operator providing prepared
food and beverage services to customers through its dining
location. The company participates in the food service sector,
focusing on in-person dining and related hospitality operations.

Firehouse Grill Inc. sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. Case No. 26-00903) on January 20, 2026. In
its petition, the Debtor reports estimated assets in the range of
$100,001–$1,000,000 and estimated liabilities between $1MM and
$10MM.

The case is before a Honorable Bankruptcy Judge.

The Debtor is represented by Scott R. Clar, Esq. of Crane, Simon,
Clar & Goodman.


FIRST BRANDS: Examiner Hires Boies Schiller Flexner as Counsel
--------------------------------------------------------------
Martin De Luca, the Examiner for First Brands Group, LLC and
affiliates, seeks approval from the U.S. Bankruptcy Court for the
Southern District of Texas to employ Boies Schiller Flexner LLP as
counsel.

The firm will provide these services:

     a. represent and assist the Examiner in the discharge of his
duties and responsibilities under the Examiner Order, other orders
of this Court, and applicable law;

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

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

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

     e. assist the Examiner with interviews, examinations, and the
review of documents and other materials in connection with the
Examiner's investigation;

     f. perform all other necessary legal services on behalf of the
Examiner in connection with his duties in the Cases; and,

     g. assist the Examiner in undertaking any additional tasks or
duties that the Court might direct.

The firm will be paid at these rates:

      Attorneys                         $1,120 to $2,730 per hour
      Partners                          $1,100 to $2,020 per hour
      Counsel                           $840 to $1,120 per hour
      Associates                        $570 to $650 per hour
      Paralegals and legal assistants   $460 to $590 per hour

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

Benjamin Waisbren, Esq., a partner at Boies Schiller Flexner 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:

     Benjamin Waisbren, Esq.
     Boies Schiller Flexner LLP
     1401 New York Ave, NW
     Washington, DC 20005
     Telephone: (202) 237-2727
     Facsimile: (202) 237 6131

              About First Brands Group, LLC

First Brands Group, LLC is a global supplier of aftermarket
automotive parts, based in Rochester Hills, Michigan.

On September 24, 2025, the Company's non-operational special
purpose entities, Global Assets LLC, Global Lease Assets Holdings,
LLC, Carnaby Capital Holdings, LLC, Broad Street Financial
Holdings, LLC, Broad Street Financial, LLC, Carnaby Inventory II,
LLC, Carnaby Inventory Holdings II, LLC, Carnaby Inventory III,
LLC, Carnaby Inventory Holdings III, LLC, Patterson Inventory, LLC,
Patterson Inventory Holdings, LLC, Starlight Inventory I, LLC and
Starlight Inventory Holdings I, LLC each filed a voluntary petition
for relief under Chapter 11 of the U.S. Bankruptcy Code in the U.S.
Bankruptcy Court for the Southern District of Texas.

Commencing on September 28, 2025, First Brands Group, LLC and 98
affiliated debtors each filed a voluntary petition for relief under
Chapter 11 of the U.S. Bankruptcy Code in the U.S. Bankruptcy Court
for the Southern District of Texas. In its petition, First Brands
Group listed $1 billion to $10 billion in estimated assets and $10
billion to $50 billion in estimated liabilities.

The cases are pending before the Hon. Christopher M. Lopez, and are
jointly administered under Case No. 25-90399, and consolidated for
procedural purposes only.

The Debtors tapped Weil, Gotshal and Manges, LLP as legal counsel;
Lazard Freres & Co. as investment banker; Alvarez & Marsal North
America, LLC as financial advisor; and C Street Advisory Group as
strategic communications advisor. Kroll Restructuring
Administration, LLC is the Debtors' claims, noticing and
solicitation agent.

Gibson, Dunn & Crutcher, LLP and Evercore serve as the Ad Hoc Group
of Lenders' legal counsel and investment banker, respectively.

The U.S. Trustee for Region 7 appointed an official committee to
represent unsecured creditors in the Debtors' Chapter 11 cases. The
Committee has hired M3 Advisory Partners, LP, as Financial Advisor;
Cole Schotz P.C. as Efficiency and Local Counsel; and Brown Rudnick
LLP as Co-Counsel.

The U.S. Trustee has proposed Martin De Luca, Esq., at Boies
Schiller Flexner LLP as Chapter 11 examiner.


FIRST BRANDS: Seeks to Extend Plan Exclusivity to April 22
----------------------------------------------------------
First Brands Group, LLC and affiliates asked the U.S. Bankruptcy
Court for the Southern District of Texas to extend their
exclusivity periods to file a plan of reorganization and obtain
acceptance thereof to April 22 and June 22, 2026, respectively.

The Debtors claim that the size and complexity of, and unique legal
and factual issues involved in, these chapter 11 cases alone
warrant the requested extension of the Exclusive Periods. The
Debtors operate a massive, complicated enterprise. The Debtors also
have a complex capital structure. At the time of filing, the
Debtors collectively had approximately $6 billion in funded debt
obligations, at least $2.3 billion in factoring liabilities, at
least $2.3 billion in "off-balance sheet" financing liabilities
incurred through SPVs, and approximately $900 million in unsecured
supply chain financing liabilities, all under more than 10 separate
facilities with 8 different agents.

Moreover, the Debtors are now in the midst of their Sale Process.
On January 8, 2026, the Debtors filed a motion seeking approval of
bidding procedures, which will govern the marketing and sale of the
Debtors' assets. Shortly before filing such motion, the Debtors
commenced broad outreach to potential bidders. Approximately 120
have executed nondisclosure agreements and accessed the Debtors'
data room. With the bid deadline of January 30th approaching, the
Debtors will have information critical to the Debtors' formulation
of a case resolution strategy soon.

The Debtors explain that this is their first motion for an
extension of the Exclusive Periods. The Debtors are not even four
months into these chapter 11 cases, which is not enough time to
formulate and prosecute a chapter 11 plan in most chapter 11 cases,
let alone cases of this magnitude and complexity. While the Debtors
acknowledge their challenging liquidity situation, they are
actively engaging with all stakeholders on additional funding and
case resolution. Terminating exclusivity at this stage of the
chapter 11 cases will only add uncertainty and undermine the
Debtors' efforts to build consensus among stakeholders.

This is the Debtors' first request for extensions of the Exclusive
Periods. The Debtors' conduct in these chapter 11 cases, including
consultation with their key stakeholders at virtually every step,
demonstrates that the Debtors are acting in a prudent and
transparent manner and are not seeking these extensions to
artificially delay the administration of these chapter 11 cases or
to hold creditors hostage to an unsatisfactory plan proposal.

Additionally, the Debtors' relationship with their key economic
stakeholders, including the Ad Hoc Group, the ABL lenders, the
Creditors' Committee, and each group's professionals, is
transparent, cooperative, and constructive. The Debtors have held
numerous meetings and negotiation sessions with these creditor
constituencies to discuss virtually every issue in these cases,
including DIP financing, the Investigation, the Sale Process, and
potential wind-down, among other discrete issues.

The Debtors assert that they need additional time to address key
issues, including, among others: (i) negotiations with key economic
stakeholders with respect to additional case funding and
resolution; (ii) resolution of the matters being investigated by
the Special Committee, the Creditors' Committee and the Examiner;
and (iii) if the Debtors' business lines are not sold as a going
concern, the Debtors will have to execute a strategy to wind them
down in an organized, value-maximizing manner.

The Debtors further assert that the extension of the Exclusive
Periods as requested will not prejudice any party in interest but
rather will afford the Debtors a realistic opportunity to negotiate
a resolution of these chapter 11 cases. Failure to extend the
Exclusive Periods as requested herein would defeat the very purpose
of section 1121 of the Bankruptcy Code, i.e., to provide the
Debtors with a meaningful and reasonable opportunity to propose a
confirmable chapter 11 plan.

The Debtors' Counsel:

                  Clifford W. Carlson, Esq.
                  Gabriel A. Morgan, Esq.
                  WEIL, GOTSHAL & MANGES LLP
                  700 Louisiana Street, Suite 3700
                  Houston, Texas 77002
                  Tel: (713) 546-5000
                  Fax: (713) 224-9511
                  Email: clifford.carlson@weil.com
                         gabe.morgan@weil.com

                     AND

                  Matthew S. Barr, Esq.
                  Sunny Singh, Esq.
                  Andriana Georgallas, Esq.
                  Kevin Bostel, Esq.
                  Jason H. George, Esq.
                  WEIL, GOTSHAL & MANGES LLP  
                  767 Fifth Avenue
                  New York, New York 10153
                  Tel: (212) 310-8000
                  Fax: (212) 310-8007
                  Email: matt.barr@weil.com
                         sunny.singh@weil.com
                         andriana.georgallas@weil.com
                         kevin.bostel@weil.com
                         jason.george@weil.com

                     About First Brands Group

First Brands Group, LLC is a global supplier of aftermarket
automotive parts, based in Rochester Hills, Michigan.

On September 24, 2025, the Company's non-operational special
purpose entities, Global Assets LLC, Global Lease Assets Holdings,
LLC, Carnaby Capital Holdings, LLC, Broad Street Financial
Holdings, LLC, Broad Street Financial, LLC, Carnaby Inventory II,
LLC, Carnaby Inventory Holdings II, LLC, Carnaby Inventory III,
LLC, Carnaby Inventory Holdings III, LLC, Patterson Inventory, LLC,
Patterson Inventory Holdings, LLC, Starlight Inventory I, LLC and
Starlight Inventory Holdings I, LLC each filed a voluntary petition
for relief under Chapter 11 of the U.S. Bankruptcy Code in the U.S.
Bankruptcy Court for the Southern District of Texas.

Commencing on September 28, 2025, First Brands Group, LLC and 98
affiliated debtors each filed a voluntary petition for relief under
Chapter 11 of the U.S. Bankruptcy Code in the U.S. Bankruptcy Court
for the Southern District of Texas. In its petition, First Brands
Group listed $1 billion to $10 billion in estimated assets and $10
billion to $50 billion in estimated liabilities.

The cases are pending before the Hon. Christopher M. Lopez, and are
jointly administered under Case No. 25-90399, and consolidated for
procedural purposes only.

The Debtors tapped Weil, Gotshal and Manges, LLP as legal counsel;
Lazard Freres & Co. as investment banker; Alvarez & Marsal North
America, LLC as financial advisor; and C Street Advisory Group as
strategic communications advisor. Kroll Restructuring
Administration, LLC is the Debtors' claims, noticing and
solicitation agent.

Gibson, Dunn & Crutcher, LLP and Evercore serve as the Ad Hoc Group
of Lenders' legal counsel and investment banker, respectively.

The U.S. Trustee for Region 7 appointed an official committee to
represent unsecured creditors in the Debtors' Chapter 11 cases. The
Committee has hired M3 Advisory Partners, LP, as Financial Advisor;
Cole Schotz P.C. as Efficiency and Local Counsel; and Brown Rudnick
LLP as Co-Counsel.

The U.S. Trustee has proposed Martin De Luca, Esq., at Boies
Schiller Flexner LLP as Chapter 11 examiner.       


FIT & THRIVE: Seeks to Hire Scheffel Boyle as Accountant
--------------------------------------------------------
Fit & Thrive, Inc. seeks approval from the U.S. Bankruptcy Court
for the Southern District of Illinois to hire Scheffel Boyle as
accountant.

The firm will provide accounting service, including payroll,
bookkeeping, consulting and tax preparation.

Scheffel Boyle charges a monthly rate of $950 for bookkeeping and
payroll services and an hourly rate of $160 to $330 for all other
accounting services.

As disclosed in the court's filing, Scheffel Boyle is a
"disinterested person" within the meaning of 11 U.S.C. 101(14).

The firm can be reached through:

     Danny E. Phipps, CPA
     Scheffel Boyle
     106 West County Road
     Jerseyville, IL 62052
     Phone: (618) 498-6841

         About Fit & Thrive Inc.

Fit & Thrive, Inc. sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Ill. Case No. 25-30752) on September
30, 2025, listing up to $500,000 in assets and up to $10 million in
liabilities. Sara Sanderson, president of Fit & Thrive, signed the
petition.

Judge Mary E. Lopinot oversees the case.

J. D. Graham, Esq., at J. D. Graham, PC, represents the Debtor as
legal counsel.


FLIPCAUSE INC: Hires Gellert Seitz Busenkell as Counsel
-------------------------------------------------------
Flipcause, Inc. seeks approval from the U.S. Bankruptcy Court for
the District of Delaware to employ Gellert Seitz Busenkell & Brown,
LLC as counsel.

The firm's services include:

   (a) providing the Debtor with advice and preparing all necessary
documents regarding debt restructuring, bankruptcy and asset
dispositions;

   (b) taking all necessary actions to protect and preserve the
Debtor’s estate during the pendency of this Chapter 11 case;

   (c) preparing on behalf of the Debtor, as debtor-in-possession,
all necessary motions, applications, answers, orders, reports and
papers in connection with the administration of this chapter 11
case;

   (d) counseling the Debtor with regard to its rights and
obligations as debtor-in-possession;

   (e) appearing in Court and to protect the interests of the
Debtor before the Court; and

   (f) performing all other legal services for the Debtor which may
be necessary and proper in this proceeding.

The firm will be paid at these rates:

     Ronald S. Gellert         $550 per hour
     Associates/Of Counsel     $375 to $450 per hour
     Paraprofessionals         $150 to $275 per hour

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

The firm received from the Debtor a retainer of $50,000.

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

The firm can be reached at:

     Ronald S. Gellert, Esq.
     Gellert Seitz Busenkell & Brown, LLC
     1201 N. Orange Street, Suite 300
     Wilmington, DE 19801
     Tel: (302) 425-5806
     Email: rgellert@gsbblaw.com

              About Flipcause, Inc.

Flipcause Inc. is a technology company that provides a nonprofit
fundraising platform and payment-processing services. The company's
software enables small and medium-sized nonprofit organizations to
manage online donations, donor engagement, and fundraising
campaigns.

Flipcause sought relief under Chapter 11 of the U.S. Bankruptcy
Code (Bankr. D. Del. Case No. 25-12246) on December 19, 2025. In
its petition, the Debtor listed between $10 million and $50 million
in assets and liabilities.

Honorable Bankruptcy Judge Thomas M. Horan handles the case.

The Debtor is represented by Ronald S. Gellert, Esq., at Gellert
Seitz Busenkell & Brown, LLC.


FLIPCAUSE INC: Jeffrey Testa's Appointment as Trustee OK'd
----------------------------------------------------------
Judge Thomas Horan of the U.S. Bankruptcy Court for the District of
Delaware approved the appointment of Jeffrey Testa, Esq., as
Chapter 11 trustee for Flipcause, Inc.

Mr. Testa was appointed on January 20 by the U.S. Trustee for
Regions 3 and 9, the Justice Department's bankruptcy watchdog
overseeing Flipcause's Chapter 11 case.

To the best of the U.S. Trustee's knowledge, Mr. Testa's
connections with the Debtor, creditors, any other parties in
interest, their respective attorneys and accountants, the U.S.
Trustee, and persons employed in the Office of the United States
Trustee, are limited to the connections set forth in Mr. Testa's
verified statement.

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

                       About Flipcause Inc.

Flipcause Inc. is a technology company that provides a nonprofit
fundraising platform and payment-processing services. The company's
software enables small and medium-sized nonprofit organizations to
manage online donations, donor engagement, and fundraising
campaigns.

Flipcause sought relief under Chapter 11 of the U.S. Bankruptcy
Code (Bankr. D. Del. Case No. 25-12246) on December 19, 2025. In
its petition, the Debtor listed between $10 million and $50 million
in assets and liabilities.

Honorable Bankruptcy Judge Thomas M. Horan handles the case.

The Debtor is represented by Ronald S. Gellert, Esq., at Gellert
Seitz Busenkell & Brown, LLC.


FREEPORT LNG: Fitch Gives B Rating to Proposed Term Loan B
----------------------------------------------------------
Fitch Ratings has affirmed Freeport LNG Investments, LLLP's (FLNGI
or Holdco) Long-Term Default Rating (IDR) at 'B-'. Fitch has also
assigned FLNGI's proposed offering of senior secured term loan B a
'B' rating with a Recovery Rating of 'RR3'. The Rating Outlook is
Stable.

FLNGI's ratings benefit from stable revenues from long-term tolling
agreements with predominantly investment-grade counterparties,
supplemented by merchant revenues from excess capacity, which have
improved with enhanced facility reliability. The ratings also
reflect Holdco's deep structural subordination and tolerance for
high indebtedness.

The term loan currently has limited cushion in recovery. A modest
increase in debt could trigger a downgrade of the instrument.

Fitch's ratings are based on the preliminary documents for the new
offering, and Fitch expects no material change to the terms.

Key Rating Drivers

Improved Reliability Supports Cash Flow: Consistent facility
performance is critical to FLNGI's risk profile. Unlike its
subsidiaries, FLNGI does not benefit from business interruption
insurance, a credit facility, or a debt service reserve account.
Steady liquefaction facility performance and strong netbacks from
merchant revenues fueled robust distributions to Holdco in 2025.
While Fitch expects spreads between U.S. and international natural
gas prices to narrow over the forecast years as significant new
capacity comes online globally, higher production at Freeport could
offset thinner margins and keep distributions relatively stable.

Incremental Senior Debt Weakens Metrics: The proposed issuance is
larger than expected due to Fitch's prior assumption that a portion
of the shareholder loan would be repaid in 2025. Refinancing the
shareholder loan into a senior secured term loan pressures
financial metrics and reduces recovery prospects for the term loan.
Fitch now forecasts average normalized interest coverage at around
1.70x and Holdco leverage above 8.0x through the forecast period.
FLNGI is expected to remain comfortably within its current rating
category, but recovery headroom limits capacity for additional debt
without risking instrument-level ratings.

Financial Policy: Total indebtedness is high at both the group and
Holdco levels. While proportionately consolidated leverage is
expected to decline over time, the pace of Holdco deleveraging will
depend on merchant revenue performance and voluntary repayments.
Fitch recognizes the principal owner's effective control over the
group's distributions, strategy, and operations, and his strong
support during periods of Holdco financial stress. The ratings also
reflect concentrated ownership, which may result in more variable
financial policies compared to some of the publicly traded peers.

Strong Contractual Profile: FLNGI benefits from stable revenues
under Liquefaction Tolling Agreement (LTA) with five
investment-grade counterparties at the Opcos. Contract termination
risk is low and Opcos receive a fixed payment regardless of
cancellation of LNG cargo delivery by the customers. With around 14
years remaining, minimum fixed capacity payments are sufficient to
cover Opcos and intermediate holding company, FLEX Intermediate
Holdco, LLC's (FLEX) fixed operating costs and debt services, while
customers bear the risk of natural gas supply and power expenses
for the liquefaction facilities.

Merchant Revenue Upside: Following the completion of two
debottlenecking initiatives in December 2024, Fitch expects
merchant revenue from excess capacity to exceed 10% of Opco
revenue. Assuming total available capacity of approximately 16.2
metric tonnes per annum (MTPA), the company has about 16% excess
capacity to generate additional revenue. While contracted Opco
revenues should cover all cash needs at FLNGI's subsidiaries and
most of FLNGI's cash interest and amortization, Fitch expects
merchant revenue to bridge any shortfalls in years when subsidiary
cash needs are materially higher.

Structural Subordination: FLNGI is solely reliant on dividends from
subsidiaries to service its debt, and its small size heightens
vulnerability to the structural subordination. Its obligations sit
behind operating needs and debt service at the subsidiary level.
While the aggregate debt service at the liquefaction trains is
generally stable, operating and maintenance costs, and capex to
enhance operational reliability, can fluctuate. Fitch also
forecasts debt service at FLEX to increase starting in 2031. Opcos
and FLEX cannot upstream distributions if DSCR falls below 1.25x
and 1.15x, respectively. All ring-fenced entities currently have
ample cushion above these thresholds.

Refinancing Risk: Fitch expects FLNGI's debt balances to remain
elevated at maturity due to reduced mandatory debt amortization.
Fitch believes contracted Opco revenues through 2039 should support
refinancing of FLNGI's debt. However, FLEX's $800 million notes due
in 2031, if refinanced into amortizing debt, could reduce
distributions to FLNGI, constraining Holdco's capacity for debt
repayment. Refinancing risk could increase if the proposed term
loan is extended to a maturity at or beyond 2037 when FLEX must
begin reserving funds for its $450 million notes due 2039. FLNG
Liquefaction 2, LLC also has $340 million bullet notes due in
2039.


Peer Analysis
FLNGI's consolidated operations are supported by long-term,
take-or-pay LNG export contracts. Its holding company debt
structure, contract tenor and stable cash flow profile are similar
to Cheniere Energy Inc. (CEI; BBB/Stable), with both relying on
dividends from opcos, subordinated to opco debt and subject to
dividend lockups.

However, CEI is significantly larger, with triple the liquefaction
capacity and a longer proven operating history since 2016. In
contrast, FLNGI's liquefaction trains had operated less than two
years before a major incident and have only recently returned to
full operations for about a year.

Rating difference is mainly due to size, operating reliability, and
leverage. CEI's distributions received are over 20x greater than
FLNGI's on a run-rate basis. Fitch expects CEI's consolidated
leverage below 4.0x, versus FLNGI's proportionately consolidated
leverage and normalized standalone leverage of above 9.0x in 2026.
FLNGI's smaller scale, shorter track record and higher leverage
account for its lower rating.

Fitch's Key Rating-Case Assumptions

-- LTA produces cash flows consistent with contract terms and
excess capacity sales are also assumed in the rating case;

-- Fitch price deck informs the 2026 pricing of the excess capacity
revenue;

-- Netback of excess capacity sale is assumed to be $3.00 per MTPA
in2026, $2.50 in2027, $2.15 in 2028 and beyond;

-- Train capacity of 5.40 MTPA for the forecast period;

-- No interruption of upstream distributions to FLNGI with the
Opcos and Holdco performing in excess of the cash trap;

-- Modestly higher Opco expenses versus management budget;

-- No additional debt at Opco or FLEX;

-- Train 4 construction, if FID'ed over the forecast period, funded
via project-level financing;

-- Interest expense reflects a base rate as per Fitch's "Global
Economic Outlook."

Recovery Analysis

-- For the Recovery Rating (RR), Fitch estimates the company's
going-concern value was greater than the liquidation value. The
going-concern multiple used was a 6.0x EBITDA multiple, which is in
the range of most multiples seen in recent reorganizations in the
energy sector. There have been a limited number of bankruptcies
within the midstream sector;

-- Two recent gathering and processing bankruptcies of companies
indicate an EBITDA multiple between 5.0x and 7.0x, by Fitch's best
estimates. In Fitch's bankruptcy case study report, "Energy, Power
and Commodities Bankruptcies Enterprise Value and Creditor
Recoveries", published in October 2025, the median enterprise
valuation exit multiple for the 54 energy cases with sufficient
data to estimate was 5.4x, with a wide range of multiples
observed;

-- The going-concern EBITDA estimate of around $220 million, which
is unchanged from Fitch's previous estimate and reflects Fitch's
view of a sustainable, post-reorganization EBITDA level upon which
Fitch bases the valuation of the company. As per Fitch's criteria,
the going-concern EBITDA reflects some residual portion of the
distress that caused the default.

-- Fitch calculated administrative claims to be 10%, which is the
standard assumption. The outcome is a 'B'/'RR3' rating for the
senior second-lien secured debt.

RATING SENSITIVITIES

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

-- Operational issues at any of the liquefaction plants;

-- A multi-notch downgrade or financial distress of any LTA
counterparty;

-- DSCR, defined as cash flow available for debt service (CFADS)
over cash interest and amortization, sustained below 1.30x, or
other conditions that raises a concern for liquidity;

-- An increase in debt at the Opcos and FLEX;

-- Reduced sponsor support;

-- A decrease in dividends to FLNGI that results in Holdco
leverage, as measured by expected standalone total debt to
distributions, sustained meaningfully above 8.0x.

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

-- An increase in dividends to FLNGI that results in DSCR
sustaining over 1.70x;

-- Holdco leverage sustained below 7.0x.

Liquidity and Debt Structure

Prior to the proposed $2,225 million term loan offering, FLNGI's
liquidity consists of a letter of credit (LOC) to fund a debt
service reserve account (DSRA) equal to six months of debt service
under both the term loan A and term loan B. The reserve is part of
the collateral package of FLNGI and supports a shortfall in cash
fall to pay debt service in the case of calamitous events. If
drawn, the obligation to repay the LOC facility is an obligation of
FLNGI. As of Sept. 30, 2025, there were no outstanding debt service
reserve letter of credit (DSR LC) loans and the DSRA requirement
had been met. Additionally, three equity cures are available under
loan agreements.

Post the transaction, FLNGI's liquidity will be solely dependent
upon distributions received, and up to five equity cures over the
life of the term loan B facility, with no more than two in four
consecutive fiscal quarters. The next maturity is the $2,225
million term loan B due seven years after the closing date. The
term loan B features 1% mandatory amortization and cash flow sweep
before final maturity.

FLNGI's debt is structurally subordinate to the opco and FLEX debt.
The LTAs remain in place until 2039 and will generate stable cash
flow to help support refinancing of the loans in 2033, under stable
operating conditions.

Issuer Profile

Freeport LNG Investments, LLLP holds Mr. Michael Smith's 55.25%
limited partnership interest in Freeport LNG Development L.P
(Development). Development operates an approximately 16.2 MTPA
natural gas liquefaction and LNG export facility consisting of
three 5+ MPTA trains located near Freeport, TX.

Summary of Financial Adjustments

Fitch utilizes combined financial statements of FLNGI and FLNGI
Option HoldCo, LLC to evaluate FLNGI. Additionally, Fitch adjusts
the financial statements to reflect the dividends from Freeport
Development as revenue. As an equity owner of Freeport Development,
dividends to FLNGI are reported on the cash flow statement as
"Distributions from Freeport LNG Development, L.P." and not as
operating revenue. Fitch includes shareholder loans in the debt and
leverage calculations. Fitch views FLNGI's financial condition by,
among other methods, looking at standalone, or deconsolidated
HoldCo, credit metrics and proportional consolidation metrics.

Fitch excludes the one-time cash flows related to FLNGM term loan
in the EBITDA calculations to reflect the recurring distributions
from the subsidiaries.

RATING ACTIONS

Entity/Debt               Rating          Recovery Prior  
-----------               ------          -------- -----
Freeport LNG
Investments, LLLP

                   LT IDR    B-   Affirmed           B-

   senior secured  LT        B    New Rating   RR3


FREEPORT LNG: Moody's Rates New $2.225BB Secured Term Loan 'B2'
---------------------------------------------------------------
Moody's Ratings assigned a B2 rating to Freeport LNG Investments,
LLLP's (FLNGI) proposed $2.225 billion first lien backed senior
secured term loan B. All other ratings, including the B2 Corporate
Family Rating, the B2-PD Probability of Default Rating and the B2
rating on the existing senior secured term loan B, remain
unchanged. The outlook on the ratings is positive.  

The proceeds from the transaction will be used to fully refinance
FLNGI's existing capital structure which consists of the senior
secured term loan A due in 2026, the senior secured term loan B due
in 2028 and shareholder loans. Once repaid, the rating on the
existing senior secured term loan B will be withdrawn.

RATINGS RATIONALE

FLNGI's B2 CFR reflects the improved financial position of the
company, driven by improving reliability of the LNG facilities,
recovery in operating cash flow generation and distributions to
FLNGI. The company's cash flow and debt capacity are ultimately
supported by the predictable and recurring nature of the
long-dated, contractually derived cash flow generated by its
operating companies and distributed to FLNGI through intermediate
holding companies. FLNGI and its principal owner maintain effective
controlling rights over the group's distributions, entire
operations and strategic development.

The stability and magnitude of FLNGI's cash flow stream is tempered
by the high extent to which FLNGI's debt is structurally
subordinated to substantial debt raised at intermediate holding
company FLEX-IH and project debt that the group's LNG operating
companies raised earlier to finance construction of the three
principal operating assets. The group has been reducing debt at its
operating subsidiaries, but the absolute level of indebtedness
remains substantial.

While FLNGI's principal owner provided substantial financial
support to the company that enabled it's compliance with debt
service requirements during the period of extended business
interruption caused by an industrial accident in 2022, Moody's
notes risks associated with concentrated ownership, as well as
financial risks associated with more complex capital structures and
the presence of significant minority shareholders in operating
companies, as well as FLNGI's high degree of tolerance for debt and
leverage.

The positive outlook reflects Moody's expectations that the company
will continue to strengthen its operating and financial position,
demonstrate consistent operating performance and strengthen its
credit metrics.

FLNGI liquidity position remains adequate. Moody's expects
distributions from the operating subsidiaries to be sufficient to
cover debt service payments and maintain compliance with the DSCR
coverage requirements through 2026. The proposed refinancing will
improve maturity profile of FLNGI, as the proposed senior secured
term loan B will mature in 2033.

FLNGI's senior secured term loan B is rated B2, at the same level
as the B2 CFR, and will represent the largest debt instrument in
the capital structure after the refinancing, along with $90 million
LC facility (unrated), that will rank pari passu with the term loan
B and share the same security package.

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

The upgrade of the ratings will require FLNGI to maintain solid
leverage metrics, including stand-alone EBITDA/interest above 2.5x.
A weakening of liquidity, or rising leverage, or declining interest
coverage, including as a result of a change in the financial policy
or a prolonged interruption in operations, could lead to the
downgrade of the B2 ratings.

Freeport LNG Investments, LLLP (FLNGI) is a limited liability
limited partnership that holds 55.35% interest in Freeport LNG
Development, L.P. Additionally, FLNGI Option Holdco, LLC (FLNGI
Option) owns an additional 8.11% interest in Freeport LNG
Development (FLNG). FLNGI and FLNGI Option are ultimately owned by
Mr. Michael Smith, the founder and the beneficial controlling
shareholder of the group. FLNG holds through its 100% subsidiary
Flex Intermediate Holdco, LLC (FLEX IH) interests in the three
operating LNG facilities, including 50% interest in FLNG
Liquefaction 1, LLC (FLIQ1), 42% interest in FLNG Liquefaction 2,
LLC (FLIQ2) and 100% interest in FLNG Liquefaction 3, LLC (FLIQ3).
All three trains operate under long term use-or-pay tolling
contracts and have capacity of over 5 MTPA per train.

The principal methodology used in this rating was Midstream Energy
published in October 2025.


FTX TRADING: Ex-Worker's Bonus Donation Sparks Trust Appeal
-----------------------------------------------------------
Alex Wolf of Bloomberg Law reports that FTX's creditor recovery
trust has filed an appeal after losing a bankruptcy court fight
over a $650,000 bonus directed to a nonprofit by former employee
Ross Rheingans-Yoo. Rheingans-Yoo was recruited by Sam
Bankman-Fried and opted to give part of his compensation to 1Day
Sooner Inc., tied to effective altruism initiatives.

The Delaware bankruptcy court had approved Rheingans-Yoo's
transfer, but the trust contends that it diminishes assets
available to other creditors and undermines the estate's goal of
full recovery. The dispute focuses on whether a creditor can
redirect funds to a charity before claims are fully settled,
according to report.

The appeal will go before a federal district court judge in
Delaware. The trust maintains that reviewing the ruling is critical
to protect creditor interests and prevent charitable donations from
cutting into the Chapter 11 estate, the report states.

                About FTX Trading Ltd.

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

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

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

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

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

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

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

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

The official committee of unsecured creditors tapped Paul Hastings
as bankruptcy counsel; Young Conaway Stargatt & Taylor, LLP as
Delaware and conflicts counsel; FTI Consulting, Inc. as financial
advisor; and Jefferies, LLC as investment banker.

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


FULLER'S SERVICE: Trustee Gets Extension to Access Cash Collateral
------------------------------------------------------------------
N. Neville Reid, the Chapter 11 trustee for Fuller's Service Center
Inc., received another extension from the U.S. Bankruptcy Court for
the Northern District of Illinois to use cash collateral to fund
operations.

The court authorized the trustee to use the cash collateral of
secured creditors from January 12 through February 22 to pay the
Debtor's expenses set forth in its budget, subject to a 10%
variance. It also authorized the trustee to obtain limited secured
financing from Heartland Bank & Trust Company.

The secured creditors that assert an interest in the cash
collateral are Heartland Bank & Trust Company, the U.S. Small
Business Administration and Heartland and Carroll's, LLC, doing
business as National Tire Wholesale.

As protection, the secured creditors will be granted security
interests in the Debtor's post-petition assets and the proceeds
thereof, with the same priority and extent as their pre-bankruptcy
liens.

In addition, Heartland Bank & Trust Company will be granted a
"super-priority" claim over all other liens and claims for unpaid
post-petition funds advanced. It will receive repayment first
before other creditors, including administrative claimants.

A final hearing is scheduled before this court on February 18.

A copy of the court's order and the Debtor's budget is available at
https://shorturl.at/n6woc from PacerMonitor.com.

               About Fuller's Service Center Inc.

Fuller's Service Center, Inc. sought protection under Chapter 11 of
the U.S. Bankruptcy Code (Bankr. N.D. Ill. Case No. 25-01345) on
January 29, 2025, listing up to $1 million in assets and up to $10
million in liabilities. Douglas A. Fuller Jr., president of
Fuller's Service Center, signed the petition.

Judge Deborah L. Thorne oversees the case.

David K. Welch, Esq., at Burke, Warren, MacKay & Serritella, P.C.,
is the Debtor's legal counsel.

Heartland Bank & Trust Company, as secured creditor, is represented
by:

   Michael A. O'Brien, Esq.
   O'Brien Law Offices, P.C.
   124A S. County Farm Rd.
   Wheaton, IL 60187
   Phone: 630-871-9400
   mobrien@obrienlawoffices.com
   service@obrienlawoffices.com


GALOSI LLC: Hires DeMarco-Mitchell PLLC as Bankruptcy Counsel
-------------------------------------------------------------
Galosi LLC filed seeks approval from the U.S. Bankruptcy Court for
the Northern District of Texas to hire DeMarco-Mitchell, PLLC as
bankruptcy counsel.

The firm will render these services:

     a. take all necessary action to protect and preserve the
Estate, including the prosecution of actions on its behalf, the
defense of any actions commenced against it, negotiations
concerning all litigation in which it is involved, and objecting to
claims;

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

     c. formulate, negotiate, and propose a plan of reorganization;
and

     d. perform all other necessary legal services in connection
with these proceedings.

The firm's hourly rates are as follows:

     Robert DeMarco, Attorney       $450
     Michael Mitchell, Attorney     $300
     Barbara Drake, Paralegal       $125

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

The firm has been paid a retainer of $16,738.

Robert DeMarco, Esq., a member of DeMarco-Mitchell, disclosed in a
court filing that the firm is a "disinterested person" as defined
in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Robert T. DeMarco, Esq.
     DeMarco-Mitchell PLLC
     12770 Coit Road, Suite 850
     Dallas, TX 75251
     Telephone: (972) 991-5591
     Facsimile: (972) 346-6791
     Email: robert@demarcomitchell.com

         About Galosi LLC

Galosi LLC is a limited liability company.

Galosi LLC sought relief under Chapter 11 of the U.S. Bankruptcy
Code (Bankr. Case No. 25-44908) on December 16, 2025. In its
petition, the debtor reports estimated assets of $0 to $100,000 and
estimated liabilities of $100,001 to $1 million.

The case is assigned to U.S. Bankruptcy Judge Edward L. Morris. The
debtor is represented by Robert Thomas DeMarco, Esq.



GARCIA GRAIN: Bankruptcy Court to Hear FCCI Claims Dispute
----------------------------------------------------------
In the case captioned as RICHARD S. SCHMIDT, TRUSTEE OF THE GARCIA
GRAIN CHAPTER 11 TRUST, Plaintiff, v. FCCI INSURANCE COMPANY,
Defendant, Adversary No. 24-07009, Civil Action No. 7:25-CV-00536
(D. Tex.), Judge Drew B. Tipton of the United States District Court
for the Southern District of Texas adopted the recommendation of
Chief Bankruptcy Judge Eduardo V. Rodriguez that the motion to
withdraw the reference filed by FCCI Insurance Company be denied.

FCCI objected, arguing that:

   (i) the adversary proceeding is non-core.

   (ii) it did not explicitly or impliedly consent to the
jurisdiction of the Bankruptcy Court.

  (iii) it did not waive its right to a jury trial.

The Court determines that FCCI's objections should be overruled,
the reference should not be withdrawn, and FCCI waived its jury
trial right and consented to entry of a final judgment by the
Bankruptcy Court.

FCCI's motion to withdraw is denied. The Bankruptcy Court will
conduct a bench trial to adjudicate the claims brought in the
adversary proceeding.

A copy of the Court's Order dated January 17, 2026, is available at
https://urlcurt.com/u?l=eEtTg4

                 About Garcia Grain Trading Corp.

Garcia Grain Trading Corp.'s line of business includes buying and
marketing grain, dry beans, soybeans, and inedible beans. The
company is based in Donna, Texas.

Garcia Grain Trading sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Texas Case No. 23-70028) on Feb. 17,
2023, with $10 million to $50 million in both assets and
liabilities. Octavio Garcia, chief executive officer and president,
signed the petition.

Judge Eduardo V. Rodriguez oversees the case.

David R. Langston, Esq., at Mullin Hoard & Brown, LLP represents
the Debtor as legal counsel.

The U.S. Trustee for Region 7 appointed an official committee to
represent unsecured creditors in the Debtor's Chapter 11 case.
Jordan & Ortiz, P.C. serves as the committee's legal counsel.



GOLDEN TRIANGLE: Taps Izquierdo San Miguel Law as Special Counsel
-----------------------------------------------------------------
Golden Triangle Realty, SE seeks approval from the U.S. Bankruptcy
Court for the District of Puerto Rico to employ Izquierdo San
Miguel Law, P.S.C. as its special counsel.

The firm will be filing an injunction against a third party who has
occupied a portion of the real estate owned by Debtor.

The firm will charge $125 per hour for its services.

The firm received a port-petition retainer in the amount of $500.

As disclosed in the court filings, Izquierdo San Miguel Law, P.S.C.
is a "disinterested person," as defined in 11 U.S.C. Sec. 101(14).

The firm can be reached through:

     Jorge M. Izquierdo San Miguel, Esq.
     IZQUIERDO-SAN MIGUEL LAW, P.S.C.
     Capital Center South Tower
     239 Arterial Hostos Avenue, Suite 1005
     San Juan, PR 00918-0918
     Telephone: (787) 723-7767
     Facsimile: (787) 723-6964
     Email: jizquierdo@izquierdosanmiguel.com

           About Golden Triangle Realty

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

Golden Triangle Realty, S.E. filed a petition under Chapter 11,
Subchapter V of the Bankruptcy Code (Bankr. D.P.R. Case No.
24-04514) on Oct. 21, 2024. In the petition signed by David
Santiago Martinez, president, the Debtor disclosed $19,811,659 in
assets and $47,255,382 in liabilities.

Judge Maria De Los Angeles Gonzalez oversees the case.

The Debtor tapped Alexis Fuentes-Hernandez, Esq., as counsel and
Albert Tamarez Vasquez, CPA, at Tamarez CPA, LLC as accountant.


GREAT AMERICAN BISTRO: Seeks to Hire William C. Johnson as Counsel
------------------------------------------------------------------
The Great American Bistro of Washington DC LLC seeks approval from
the U.S. Bankruptcy Court for the District of Colombia to hire
William C. Johnson, Jr., Esq., an attorney practicing in Maryland,
as counsel.

Mr. Johnson's services include:

     (1) provide general advice and counsel concerning compliance
with the requirements of Chapter 11;

     (2) prepare any necessary amendments to the Debtor's
schedules, statement of financial affairs, and related documents as
appropriate;

     (3) represent the debtor in possession in all contested
matters;

     (4) represent as appropriate in any related matters in other
Courts;

     (5) advise and counsel the structure of a plan and any
required amendments thereto;

     (6) advise feasibility of confirmation of a plan and
representation in connection with the confirmation process;

     (7) provide liaison, consultation, and where appropriate,
negotiation with creditors and other parties in interest;

     (8) review of relevant financial information;

     (9) review of claims with a view to determining which claims
are allowable and in what amounts;

    (10) prosecute claims objections, as appropriate;

    (11) represent the Section 341 meeting of creditors and at any
hearings or status conferences in court; and

    (12) provide such representations as may be necessary and
appropriate to the case.

Mr. Johnson will be paid at the rate of $450 per hour. As of Jan.
9, 2026, $8,262 attorney's fees and $1,738 for the filing fee has
been paid by Everyday Investors, LLC.

Mr. Johnson will also be reimbursed for reasonable out-of-pocket
expenses incurred.

William C. Johnson, Jr., Esq., disclosed in a court filing that the
firm is a "disinterested person" as the term is defined in Section
101(14) of the Bankruptcy Code.

The firm can be reached at:

     William C. Johnson, Jr., Esq.
     6305 Ivy Lane Suite 630
     Greenbelt, Maryland 20770
     Tel: (301) 477-3450
     Fax: (301) 477-4813
     Email: William@JohnsonLG.Law

     About The Great American Bistro of Washington DC LLC

The Great American Bistro of Washington DC, LLC sought protection
under Chapter 11 of the U.S. Bankruptcy Code (Bankr. D.C. Case No.
26-00011) on January 09, 2026, with $0 to $50,000 in assets and
liabilities.

William C. Johnson, Jr., Esq. at The Johnson Law Group, LLC
represents the Debtor as legal counsel.


GREAT AMERICAN: Seeks to Hire Ordinary Course Professional
----------------------------------------------------------
The Great American Bistro of Washington DC, LLC seeks approval from
the U.S. Bankruptcy Court for the District of Columbia to employ
Wanda J. Dixon, Esq. as special counsel.

The Debtor identifies attorney Wanda J. Dixon as the Ordinary
Course Professional in this Chapter 11 case.

Wanda J. Dixon will provide general legal services to the Debtor,
including representation in certain litigation in District of
Columbia Landlord & Tenant court and advice on District of Columbia
Law.

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.

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:

     Wanda J. Dixon, Esq.
     1401 Mercantile Lane Suite 381
     Largo, MD 20774
     Tel: (301) 456-5156

              About The Great American Bistro of
                    Washington DC, LLC

The Great American Bistro of Washington DC, LLC sought protection
under Chapter 11 of the U.S. Bankruptcy Code (Bankr. D.C. Case No.
26-00011) on January 09, 2026, with $0 to $50,000 in assets and
liabilities.

William C. Johnson, Jr.,Esq. at The Johnson Law Group, LLC
represents the Debtor as legal counsel.



GST INC: Hires Levene Neale Bender Yoo as Lead Bankruptcy Counsel
-----------------------------------------------------------------
GST, Inc. seeks approval from the U.S. Bankruptcy Court for the
District of Delaware to hire Levene, Neale, Bender, Yoo & Golubchik
L.L.P. as lead bankruptcy counsel.

LNBYG will provide these services:

   (a) advising the Debtor with regard to the requirements of the
Bankruptcy Court, Bankruptcy Code, Bankruptcy Rules and the Office
of the United States Trustee as they pertain to the Debtor and
interacting with and cooperating with any committee appointed in
the Debtor's bankruptcy case;

   (b) advising the Debtor with regard to certain rights and
remedies of its bankruptcy estate and the rights, claims and
interests of creditors;

   (c) representing the Debtor in any proceeding or hearing in the
Bankruptcy Court involving its estate unless the Debtor is
represented in such proceeding or hearing by other special
counsel;

   (d) conducting examinations of witnesses, claimants or adverse
parties and representing the Debtor in any adversary proceeding
except to the extent that any such adversary proceeding is in an
area outside of LNBYG's expertise or which is beyond LNBYG's
staffing capabilities;

   (e) preparing and assisting the Debtor in the preparation of
reports, applications, pleadings and orders including, but not
limited to, applications to employ professionals, interim
statements and operating reports, initial filing requirements,
schedules and statement of financial affairs, lease pleadings, cash
collateral pleadings, financing pleadings, and pleadings with
respect to the Debtor's use, sale or lease of property outside the
ordinary course of business;

   (f) representing the Debtor with regard to obtaining use of
debtor in possession financing and/or cash collateral including,
but not limited to, negotiating and seeking Bankruptcy Court
approval of any debtor in possession financing and/or cash
collateral pleading or stipulation and preparing any pleadings
relating to obtaining use of debtor in possession financing and/or
cash collateral;

   (g) assisting the Debtor in any asset sale process;

   (h) assisting the Debtor in the negotiation, formulation,
preparation and confirmation of a plan of reorganization and the
preparation and approval of a disclosure statement in respect of
the plan; and

   (i) performing any other services which may be appropriate in
LNBYG's representation of the Debtor during its bankruptcy case.

LNBYG's current ordinary hourly rates range from $495 to $750 per
hour for attorneys and $300 per hour for paraprofessionals.
Effective as of January 1, 2026, such hourly rates will range from
$595 to $795 per hour for attorneys, and $300 per hour for
paraprofessionals.

The primary attorneys that will work on this representation and
their respective hourly rates are as follows:

                              2025 Rate       2026 Rate

     David B. Golubchik     $750 per hour   $795 per hour
     Krikor J. Meshefejian  $725 per hour   $775 per hour

LNBYG has received retainers totaling the sum of $205,000.

LNBYG is a "disinterested person" within the meaning of Section
101(14) of the Bankruptcy Code, according to court filings.

The firm can be reached at:

     David B. Golubchik, Esq.
     LEVENE, NEALE, BENDER, YOO & GOLUBCHIK L.L.P.
     2818 La Cienega Avenue
     Los Angeles, CA 90034
     Telephone: (310) 229-1234
     Facsimile: (310) 229-1244
     E-mail: dln@lnbyg.com

          About GST, Inc.

GST, Inc. filed its voluntary petition for relief under Chapter 11
of the Bankruptcy Code (Bankr. D. Del. Case No. 25-12188) on Dec.
11, 2025, listing up to $50,000 in assets and $10,000,001 to $50
million in liabilities.

Judge Karen B Owens presides over the case.

Krikor J Meshefejian, Esq. at Levene Neale Bender Yoo & Golubchik
LLP serves as the Debtor's counsel.


GST INC: Hires Nicholas Rubin of Force Ten Partners as CRO
----------------------------------------------------------
GST, Inc. seeks approval from the U.S. Bankruptcy Court for the
District of Delaware to hire Force Ten Partners, LLC and designate
Nicholas Rubin as chief restructuring officer.

The CRO will render these services:

     (a) manage the affairs of the Debtor, supervise the Debtor's
professionals, and provide periodic reports to the Directors;

     (b) oversee the Debtor's restructuring efforts;

     (c) seek to maximize the value of the Debtor and its assets
through debtor-in-possession financing, refinancing,
reorganization, restructuring, recapitalization, sale, or a
combination of the foregoing;

     (d) assist legal counsel and the Debtor in executing the
Debtor's restructuring efforts;

     (e) assist in connection with motions, responses, or other
court activity as directed by legal counsel;

     (f) prepare periodic financial reporting as required by the
Bankruptcy Court;

     (g) prepare or supervise the preparation of budgets, monthly
operating reports, cash flow variance reports, schedules of assets
and liabilities, statements of financial affairs, and other
financial analysis or reporting;

     (h) evaluate and develop restructuring plans and other
strategic alternatives for maximizing the value of the Debtor and
its assets;

     (i) assist in negotiations with the Debtor's creditors; and

     (j) prepare and offer declarations, reports, depositions, and
testimony.

The firm will be paid at these hourly rates:

                           Current Rates     2026 Rates

     CRO                            $950            $950
     Partners               $850 to $990    $895 to $995
     Managing Directors     $495 to $695    $595 to $795
     Directors              $425 to $595    $395 to $595
     Analysts               $255 to $400    $295 to $395   

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

Nicholas Rubin, a partner at Force Ten Partners, LLC, disclosed in
a court filing that the firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Nicholas Rubin
     Force Ten Partners, LLC
     5271 California Ave., Suite 270
     Irvine, CA 92617
     Tel: (949) 357-2360

          About GST, Inc.

GST, Inc. filed its voluntary petition for relief under Chapter 11
of the Bankruptcy Code (Bankr. D. Del. Case No. 25-12188) on Dec.
11, 2025, listing up to $50,000 in assets and $10,000,001 to $50
million in liabilities.

Judge Karen B Owens presides over the case.

Krikor J Meshefejian, Esq. at Levene Neale Bender Yoo & Golubchik
LLP serves as the Debtor's counsel.


HAECHAN PARK: Seeks to Hire YVS Law LLC as Legal Counsel
--------------------------------------------------------
Haechan Park seeks approval from the U.S. Bankruptcy Court for the
Eastern District of Virginia to employ YVS Law, LLC as counsel.

The firm will render these services:

     (a) advising the Debtors of their rights, powers and duties as
debtors and debtors in possession;

     (b) advising the Debtors concerning, and assisting in the
negotiation and documentation of, financing agreements, debt
restructurings, cash collateral arrangements, and related
transactions;

     (c) representing the Debtors in defense of any proceedings
instituted to reclaim property or to obtain relief from the
automatic stay under Section 362(a) of the Bankruptcy Code;

     (d) representing the Debtors in any proceedings instituted
with respect to the Debtors' use of cash collateral;

     (e) reviewing the nature and validity of liens asserted
against the property of the Debtors and advising the Debtors
concerning the enforceability of such liens;

     (f) advising the Debtors concerning the actions that they
might take to collect and to recover property for the benefit of
their estates;

     (g) preparing on behalf of the Debtors all necessary and
appropriate applications, motions, pleadings, draft orders,
notices, schedules, and other documents and reviewing all financial
and other reports to be filed in these Chapter 11 cases;

     (h) advising the Debtors concerning, and preparing responses
to, applications, motions, pleadings, notices, and other papers
that may be filed and served in these Chapter 11 cases;

     (i) counseling the Debtors in connection with the formulation,
negotiation and promulgation of a plan of reorganization or
liquidation and related documents; and

     (j) performing all other legal services it is qualified to
handle for and on behalf of the Debtors that may be necessary or
appropriate in the administration of these Chapter 11 cases.

The firm will charge these rates:

     Members                  $515 to $625 per hour
     Counsel/Senior Counsel   $450 to $615 per hour
     Associates               $280 to $375 per hour
     Paralegals               $220 to $295 per hour
     Law Clerks               $150 to $280 per hour

The firm will be paid by the Debtor a post-petition retainer of
$1,000.

Paul Sweeney, Esq., the firm's attorney who will be providing the
services, disclosed in a court filing that he is a "disinterested
person" as the term is defined in Section 101(14) of the Bankruptcy
Code.

The firm can be reached through:

     Jonathan A. Grasso, Esq.
     YVS Law, LLC
     185 Admiral Cochrane Drive, Suite 130
     Annapolis, MD 21401
     Tel: (443) 569-0758
     Email: jgrasso@yvslaw.com

              About Haechan Park

Haechan Park, filed a Chapter 11 bankruptcy petition (Bankr. E.D.
Va. Case No. 25-12332-KHK) on Nov. 6, 2025. The Debtor hires YVS
Law, LLC as counsel.



HDTSOKANOS LLC: Hires Certilman Balin Adler as Successor Counsel
----------------------------------------------------------------
Hdtsokanos LLC seeks approval from the U.S. Bankruptcy Court for
the Eastern District of New York to hire Certilman Balin Adler &
Hyman, LLP, as successor counsel.

The professional services which the firm will render consist of the
general representation of the Debtor in this Chapter 11 case and
the performance of all legal services to the Debtor which may be
necessary.

The firm's hourly rates are:

     Richard J. McCord, Esq., Partner    $600
     Jaspreet S. Mayall, Esq., Partner   $600
     Robert D. Nosek, Esq., of Counsel   $500
     Paraprofessionals                   $150

As disclosed in the court filings, Certilman Balin Adler & Hyman,
LLP is a "disinterested person" as that term is defined in
Bankruptcy Code Sec. 101(14).

The firm can be reached through:

     Richard J. McCord, Esq.
     Certilman Balin Adler & Hyman, LLP
     90 Merrick Avenue
     East Meadow, NY 11554
     Phone: (516) 296-7000

        About Hdtsokanos LLC

Hdtsokanos LLC possesses a building at 24-35 27th Street, Astoria,
NY 11102, with an estimated worth of $2.45 million.

Hdtsokanos LLC sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D.N.Y. Case No. 25-40606) on February 6,
2025. In its petition, the Debtor reports total assets of
$2,485,638 and total liabilities of $1,634,678.

Honorable Bankruptcy Judge Elizabeth S. Stong handles the case.

The Debtor is represented by Btzalel Hirschhorn, Esq., at SHIRYAK,
BOWMAN, ANDERSON, GILL & KADOCHNIKOV, LLP, in Kew Gardens, New
York.


HEIGHTS HEALTHCARE: Seeks Chapter 11 Bankruptcy in Texas
--------------------------------------------------------
On January 21, 2026, Heights Healthcare of Houston, LLC filed for
Chapter 11 protection in the U.S. Bankruptcy Court for the Southern
District of Texas. According to court filings, the debtor reports
between $50 million and $100 million in debt owed to 1,000–5,000
creditors.

            About Heights Healthcare of Houston, LLC

Heights Healthcare of Houston, LLC operates a healthcare facility
providing medical and patient care services in the Houston area.

Heights Healthcare of Houston, LLC sought relief under Chapter 11
of the U.S. Bankruptcy Code (Bankr. Case No. 26-90116) on January
21, 2026. In its petition, the debtor reports estimated assets of
$10 million–$50 million and estimated liabilities of $50
million–$100 million.

Honorable Bankruptcy Judge Alfredo R. Perez handles the case.

The debtor is represented by Omar Jesus Alaniz, Esq. of Reed Smith
LLP.


HIGH SOURCES: Hearing Today on Bid to Use Cash Collateral
---------------------------------------------------------
The U.S. Bankruptcy Court for the Middle District of Florida, Tampa
Division, is set to hold a hearing today to consider extending High
Sources, Inc.'s authority to use cash collateral.

The Debtor was previously authorized to use cash collateral under
the court's fourth interim order entered on January 14.

The fourth interim order authorized the Debtor to use its secured
creditors' cash collateral for court-approved payments, the
expenses set forth in its budget, and additional amounts subject to
approval by secured creditors.

The order granted INBANK and other secured creditors adequate
protection through post-petition liens on the cash collateral and a
$5,000 monthly payment to INBANK.

Aside from INBANK, the other secured creditors include the U.S.
Small Business Administration, Newtek Small Business Finance, and
merchant cash advance lenders.

INBANK is represented by:

   Kathleen L. DiSanto, Esq.
   Bush Ross, P.A.
   P.O. Box 3913
   Tampa, FL 33601-3913
   Phone: (813) 224-9255
   Fax: (813) 223-9620
   kdisanto@bushross.com

Newtek is represented by:

   Stephanie C. Lieb, Esq.
   Trenam, Kemker, Scharf, Barkin, Frye, O'Neill & Mullis, P.A.
   101 East Kennedy Boulevard, Suite 2700
   Tampa, FL 33602
   Phone: (813) 223-7474
   Fax: (813) 229-6553
   slieb@trenam.com

                     About High Sources Inc.

High Sources, Inc. provides janitorial, facilities maintenance, and
construction services across multiple sectors, including healthcare
and retail. Based in Tampa, Florida, the Debtor operates field
offices in Arizona, Florida, and Texas. Founded in 2015, the Debtor
is a minority-owned business.

High Sources sought relief under Chapter 11 of the U.S. Bankruptcy
Code (Bankr. M.D. Fla. Case No. 25-03583) on May 30, 2025. In its
petition, the Debtor reported total assets of $1,110,080 and total
liabilities of $9,148,669.

Judge Catherine Peek Mcewen handles the case.

Buddy D. Ford, Esq., and Jonathan A. Semach, Esq., at Ford &
Semach, P.A. are the Debtor's bankruptcy attorneys.


HRZN INC: Seeks to Hire Mastin Bergstrom LLC as Special Counsel
---------------------------------------------------------------
HRZN, Inc. seeks approval from the U.S. Bankruptcy Court for the
District of Colorado to employ Mastin Bergstrom, LLC as special
counsel for business and tax matters.

The Debtor requires the continued services of Mastin Bergstrom, LLC
to advise the Debtor on certain tax and business matters, including
the amounts owed to the IRS, as well as to assist the Debtor with
collecting its outstanding and past due accounts receivable.

The firm's hourly rates are:

     Attorneys      $400 to $500 per hour
     Paralegals     $250 per hour

As disclosed in the court filings, Mastin Bergstrom, LLC is a
"disinterested person" as defined in 11 U.S.C. Sec. 101(14).

The firm can be reached through:

     Jeff R. Bergstrom, Esq.
     Mastin Bergstrom, LLC
     7373 S. Alton Way, Suite 100
     Centennial, CO 80112
     Phone: (720) 974-9431
     Email: jeff@mastinlaw.com

           About HRZN Inc.

HRZN Inc. is a Colorado company, founded in 1983, that provides
commercial landscaping and grounds maintenance services including
lawn care, irrigation, snow removal, and landscape enhancements. It
also offers interior plantscaping through its Plant Escape brand,
serving businesses, property managers, and commercial clients
across the Denver metro area.

HRZN Inc. sought relief under Chapter 11 of the U.S. Bankruptcy
Code (Bankr. D. Colo. Case No. 25-15925) on September 15, 2025. In
its petition, the Debtor reports estimated assets between $100,000
and $500,000 and estimated liabilities between $1 million and $10
million.

Honorable Bankruptcy Judge Michael E. Romero handles the case.

The Debtor is represented by K. Jamie Buechler, Esq., at Buechler
Law Office, LLC.


INDOCHINE RESTAURANT: Taps Richard P. Cook PLLC as Special Counsel
------------------------------------------------------------------
Indochine Restaurant, LLC and its affiliates seek approval from the
U.S. Bankruptcy Court for the Eastern District of North Carolina to
employ Richard P. Cook, PLLC, The Law Offices of George Oliver,
PLLC and The Law Offices of George Oliver, PLLC as special
counsels.

The firms will represent the Debtors in the filing of several
anticipated Adversary Proceedings related to merchant cash advance
transactions.

The Debtors agree to employ Richard P. Cook, George Mason Oliver,
and the firms on a 40-percent contingency fee basis for work
performed.

As disclosed in the court filings, the firms are disinterested
within the meaning of 11 U.S.C. Sec. 327(a) and as defined in 11
U.S.C. Sec. 101(14).

The firms can be reached through:

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

          - and -

     Richard P. Cook, Esq.
     Richard P. Cook, PLLC
     7036 Wrightsville Ave, Suite 101
     Wilmington, NC 28403
     Tel: (910) 399-3458
     Email: Richard@CapeFearDebtRelief.com

         About Indochine Restaurant

Indochine Restaurant, LLC operates a restaurant in Wilmington,
N.C., serving Thai and Vietnamese Asian cuisine.

Indochine Restaurant sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D.N.C. Case No. 24-03490) on October 4,
2024, with up to $50,000 in assets and up to $10 million in
liabilities. Solange Thompson, manager, signed the petition.

The Debtor is represented by George Mason Oliver, Esq., at The Law
Offices of Oliver & Cheek, PLLC.


INGLESIDE AT KING FARM: Fitch Hikes IDR to BB, Outlook Stable
-------------------------------------------------------------
Fitch Ratings has upgraded the Issuer Default Rating (IDR) for King
Farm Presbyterian Retirement Community, Inc. d/b/a Ingleside at
King Farm (IKF) to 'BB' from 'BB-'. Additionally, Fitch has
upgraded the ratings on the following revenue bonds issued by the
Mayor and Council of Rockville, MD (Rockville) on behalf of IKF to
'BB' from 'BB-':

-- $48.9 million Economic Development Refunding Revenue Bonds,
   Series 2017A-1;

-- $23.8 million Economic Development Refunding Revenue Bonds,
   Series 2017A-2;

-- $84.8 million Economic Development Revenue Bonds, Series 2017B.

The Rating Outlook is Stable.

RATING ACTIONS

   Entity/Debt                       Rating       Prior  
   -----------                       ------       -----

Ingleside at King Farm (MD)

                               LT IDR  BB  Upgrade  BB-
  Ingleside at King Farm (MD)
  /General Revenues/1 LT       LT      BB  Upgrade

The rating upgrade to 'BB' from 'BB-' reflects strong operational
performance for the rating category and robust occupancy across the
continuum of care. While operational momentum supports the upgrade,
the rating remains below investment grade due to slim cash-to-debt
metrics, weaker net entrance fees, and the resulting pressure on
coverage. IKF's financial profile remains relatively slim, with
cash-to-adjusted debt of approximately 33.7% at YE 2025
(unaudited). Modest net entrance fees of approximately $825,300 at
YE 2025 contributed to slim debt service coverage of 1.6x for the
same period (although still in compliance with its 1.2x covenant).
The decline in net entrance fees can be partially attributed to a
discrepancy in the timing of cash flows caused by "naked" refunds
(refunds owed to residents in skilled nursing [SN], assisted living
[AL], or memory care [MC] whose apartments have already sold with
no future revenue to offset the refund liability).

The Stable Outlook reflects the 45% reduction of IKF's short-term
refundable entrance fee liability to $13.4 million at YE 2025 from
$24.5 million at YE 2023, which Fitch believes will benefit IKF in
the long term. The Outlook is also underscored by IKF's strong
competitive position in an affluent primary market area (PMA).

SECURITY

The bonds are secured by a pledge of and lien on the obligated
group's (OG) gross revenue, a mortgage lien on the community, and a
debt service reserve fund.

KEY RATING DRIVERS

Revenue Defensibility - 'bbb'

Single Site LPC with Strong Demand

The midrange revenue defensibility reflects the strength of
independent living (IL) demand at IKF, with IL occupancy averaging
a strong 95.5% over the past five years. Occupancy in AL, MC, and
skilled nursing (SNF) also remained favorable. IKF is more reliant
on patients moving through the continuum of care to support
occupancy, as state of Maryland regulations do not allow IKF to
take direct outside admits into its skilled nursing center. Fitch
believes there will be a strong enough pipeline of residents to
keep SNF occupancy steady. IKF has historically done a good job of
flexing staff to occupancy levels and has not used agency staff in
its skilled nursing center.

There is some competition in the primary market area of Rockville,
MD and in the region for all service lines, but IKF benefits from
strong local area demographics, including excellent wealth
indicators (median income in Rockville is well above state and
national levels). IKF's entrance fee pricing remains consistent
with area housing prices and resident wealth indicators. IKF's
waitlist has grown to about 295 members as of January 2026, up from
roughly 250 members a year prior.

A new higher-end Erickson community offering IL and higher levels
of care called the Grandview opened nine miles away in 2025.
Despite the added competition, management believes IKF has
benefited from interest in the new LPC as more potential residents
have been exploring the area, including IKF's offerings, which in
part has contributed to the growth in its waitlist. Fitch believes
that IKF's current levels of occupancy and its waitlist should
enable it to maintain its midrange revenue defensibility.

As a single-site LPC with 475 total units in service, IKF benefits
from the resources of its larger corporate parent (Westminster
Ingleside King Farm Presbyterian Retirement Communities, Inc.,
d/b/a Ingleside) through shared services and other items.

Operating Risk - 'bbb'

Sustained Operating Performance; Leverage Position Improved

The midrange operating risk assessment reflects IKF's continued
improvement in operating performance and easing of its elevated
debt burden. The 86.7% operating ratio and 25.2% net operating
margin-adjusted (NOMA) in 2025 support a continuing trend of robust
operating performance following pandemic-related pressures. Since
Ingleside (IKF's parent company) named Jamie Spencer as its new
chief financial officer in 2022, four-year fiscal averages for
operating ratio, NOM, and NOMA have been 89.9%, 23.2%, and 29%,
respectively. The improved performance reflects the higher levels
of occupancy and good cost management, which helped absorb some of
the inflationary labor costs.

Fitch expects IKF to maintain improved levels of performance as the
higher levels of occupancy, rate increases, and cost management
sustain operations. Net entrance fee receipts of approximately
$825,300 in 2025 and $341,600 in 2024 fell short of the budgeted
amount by $3.3 million and $5.8 million, respectively. The lower
net entrance fees also reflect the refunds given to residents who
are in a higher level of care but are using a portion of their IL
refunds to pay for their monthly service fees in AL, MC, or SN.

While some of IKF's capital-related metrics remain elevated for the
midrange assessment, they have been improving and are expected to
continue to moderate moving forward. Revenue-only MADS coverage of
1.5x in 2025 is consistent with the midrange assessment. In 2025,
MADS as a percentage of revenue was 16.3%, which is down from 17.9%
in 2024. Debt-to-net available was below the midrange assessment at
8.5x for the same period.

Capex has averaged about 37% of depreciation over the last five
years. IKF last completed a campus expansion and repositioning
project in 2019. Fitch expects capex spending to remain below
depreciation in the near-term. IKF is conducting master planning in
2026 and is exploring potential affiliation opportunities.

Financial Profile - 'bb'

Resilience Through a Moderate Stress

Given IKF's midrange revenue defensibility and midrange operating
risk, Fitch's forward-looking scenario analysis indicates key
leverage metrics will remain stable through the current economic
and business cycle. IKF had unrestricted cash and investments of
approximately $32.8 million YE 2025, which represented 33.7% of
total adjusted debt, when including a $9 million debt service
reserve fund. Days cash on hand was about 297 days for the same
period, which is neutral to the rating outcome.

Fitch's baseline scenario, which is a reasonable forward look at
financial performance over the next five years, based on current
economic expectations, shows IKF's operating ratio stabilizing well
below 93%. Key metrics -- MADS coverage and cash to adjusted debt
-- remain stable through Fitch's moderate stress scenario and are
consistent with the 'BB' category.

Asymmetric Additional Risk Considerations

No asymmetric risks informed the rating assessment outcomes.

RATING SENSITIVITIES

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

-- Deterioration in liquidity such that cash to adjusted debt     
   falls below 35%;

-- Failure to consistently meet the 1.2x coverage covenant for the

   $9.3 million MADS.

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

-- Growth in unrestricted liquidity such that cash to adjusted
   debt stabilizes above 50%;

-- MADS coverage that stabilizes above 2x.

PROFILE

IKF is a type-C LPC located in Rockville, MD about 15 miles outside
of Washington, D.C. that opened in 2009 and achieved stabilized
occupancy in 2012. It currently offers 366 ILUs, 32 AL units, 32
memory care/AL beds and 45 skilled nursing facility beds. Total
operating revenue was $52.1 million in 2025 (unaudited). IKF is the
only member of the OG.

IKF's parent company and sole corporate member is Westminster
Ingleside King Farm Presbyterian Retirement Communities, Inc.,
d/b/a Ingleside. Ingleside is also the sole member of two other
LPCs, Ingleside at Rock Creek in Washington, D.C. and Westminster
at Lake Ridge (BB/Stable) in Lake Ridge, VA, as well as a
supporting foundation, a for-profit development company that is
largely dormant except for a minor amount of consulting work, and
non-profit home care service provider that was sold in August 2024
and in which Ingleside maintains a 15% stake.


INOTIV INC: Court Gives Preliminary OK to $2.49M Derivative Deal
----------------------------------------------------------------
Inotiv, Inc. disclosed in a regulatory filing that on January 7,
2026, the United States District Court for the Northern District of
Indiana issued an order providing for preliminary approval of the
proposed settlement of the consolidated derivative action pending
in the United States District Court for the Northern District of
Indiana, captioned In re Inotiv Stockholder Derivative Litigation,
Case No. 4:22-cv-64-PPS-AZ, and the consolidated derivative
litigation pending in the State of Indiana Tippecanoe County
Circuit Court, captioned Whitfield v. Gregory C. Davis, et al.,
Case No. 79C01-2304-PL-000048 (Tippecanoe Circuit Court). The
Company is named as a nominal defendant in the Derivative Actions.

The terms of the Proposed Derivative Settlement are set forth in a
Stipulation of Settlement, dated December 18, 2025, available at
https://tinyurl.com/2nk4k457

Pursuant to the Preliminary Approval Order, the Company is
publishing the Notice of Proposed Derivative Settlement, available
at https://tinyurl.com/4s3c9pmx

The Court has scheduled the final approval hearing in respect of
the Proposed Derivative Settlement for March 18, 2026 at 9:00 a.m.


Subject to final approval of the Proposed Derivative Settlement by
the Court, the Stipulation will fully resolve the Derivative
Actions, including all claims against the individual defendants and
the Company as a nominal defendant.

The Proposed Derivative Settlement includes the institution and
maintenance of certain corporate governance measures by the
Company, as well as a payment for the benefit of the Company,
funded by available insurance, in an amount of $2,490,000, which
the Company will use as part of a payment to the members of the
putative class in connection with the proposed settlement of a
securities class action lawsuit against the Company.

Plaintiffs in the Derivative Actions will, in addition, seek
attorneys' fees in an amount not to exceed $2,250,000, subject to
court approval. The Company expects any award of attorneys' fees to
be fully funded by available insurance. The Stipulation contains no
admission of liability by the defendants or the Company.

                           About Inotiv

Inotiv, Inc. is a contract research organization dedicated to
providing nonclinical and analytical drug discovery and development
services primarily to the pharmaceutical and medical device
industries and selling a range of research-quality animals and
diets to the same industries as well as academia and government
clients.  The Company's products and services focus on bringing new
drugs and medical devices through the discovery and preclinical
phases of development and, in certain cases, the clinical phases of
development, all while focusing on increasing efficiency, improving
data, and reducing the cost of discovering and taking new drugs and
medical devices to market.

Indianapolis, Indiana-based Ernst & Young LLP, the Company's
auditor since 2021, also expressed substantial doubt regarding the
Company's ability to continue as a going concern. In its "going
concern" qualification dated December 5, 2025, included in the
Company's Annual Report on Form 10-K for the year ended September
30, 2025, Ernst & Young reported that the Company has negative
operating cash flows, operating losses and net losses, is
forecasting non-compliance with certain covenants under its loan
agreements, and has significant debt obligations due within the
next 12 months.

As of September 30, 2025, the Company had $771.1 million in total
assets, $635.1 million in total liabilities, and $136 in total
equity attributable to common shareholders.


INTEGRAL LEAPS: Hires Coldwell Banker as Real Estate Broker
-----------------------------------------------------------
Integral Leaps Inc. seeks approval from the U.S. Bankruptcy Court
for the Central District of California to employ Coldwell Banker
Envision as real estate broker.

The firm will market and sell the Debtor's real property located at
643 E. 47th Street, Los Angeles, CA 90011.

The firm will be paid 2.5 percent of the purchase price.

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

The firm can be reached at:

     Coldwell Banker Envision
     15025 Whittier Blvd
     Whittier, CA 90603
     Tel: (562) 307-0465
     Email: Lupe@EnvisionCB.com

              About Integral Leaps Inc.

Integral Leaps Inc. is a real estate company.

Integral Leaps Inc. sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. C.D. Cal. Case No. 25-17207) on October 7,
2025. In its petition, the Debtor reports estimated assets and
liabilities between $1 million and $10 million each.

Honorable Bankruptcy Judge Magdalena Reyes Bordeaux handles the
case.

The Debtor is represented by Thomas B. Ure, Esq., of Ure Law Firm.


IROBOT CORP: Court Confirms Joint Prepackaged Chapter 11 Plan
-------------------------------------------------------------
The U.S. Bankruptcy Court for the District of Delaware confirmed
the Joint Prepackaged Chapter 11 Plan of Reorganization of iRobot
Corporation and its debtor affiliates. The Debtors' Disclosure
Statement is approved in all respects.

The Court finds the Disclosure Statement contains (a) sufficient
information of a kind necessary to satisfy the disclosure
requirements of all applicable non-bankruptcy laws, rules, and
regulations, including the Securities Act, and (b) "adequate
information" (as such term is defined in  section 1125(a) of the
Bankruptcy Code and used in section 1126(b)(2) of the Bankruptcy
Code)  with respect to the Debtors, the Plan, and the transactions
contemplated therein, including the  Restructuring Transactions.
The filing of the Disclosure Statement with the clerk of this Court
satisfied Bankruptcy Rule 3016(b).

As shared by the Troubled Company Reporter, iRobot Corp. and
affiliates filed with the U.S. Bankruptcy Court for the District of
Delaware a Disclosure Statement for Joint Prepackaged Chapter 11
Plan dated December 14, 2025.

The Company is a consumer robotics company that designs and builds
robots with a focus in intelligent home innovations, became the
"go-to" company for robotic vacuums with its flagship product, the
Roomba(R) vacuuming robot.  

In early 2025, the Company's board of directors initiated a review
of strategic alternatives, including, but not limited to, exploring
a potential sale or strategic transaction and refinancing its
outstanding first lien secured debt.

As part of that process, the Board appointed an independent
director, Mr. Neal Goldman, and established the Strategic Process
Transaction Committee of the Board. Shortly thereafter, the Company
launched a comprehensive marketing process for its business and,
ultimately, entered into exclusive negotiations with a potential
purchaser. However, in October 2025, the potential purchaser
withdrew from the sale process.

Santrum Hong Kong Co., Limited ("Picea HK"), a wholly owned
subsidiary of Picea Robotics, purchased and assumed all of the
outstanding First Lien Term Loans on November 24, 2025, pursuant to
an Assignment and Assumption Agreement. The purchase price for the
Assignment was below the low-end of the Debtors' liquidation value.
After several weeks of extensive, arm's-length and good faith
negotiations prior to the Petition Date, the Debtors and Picea, in
turn, entered into a Restructuring Support Agreement dated as of
December 14, 2025, to implement a consensual, comprehensive
prepackaged restructuring transaction, the terms of which are
memorialized in the Plan.

By virtue of the Assignment, Picea HK holds all First Lien Term
Loans, the only secured funded debt against the Company, in
addition to substantial General Unsecured Claims. Picea HK is the
only impaired creditor entitled to vote on the Plan. Under the
terms of the RSA and the Plan, Picea HK will equitize its First
Lien Term Loans into 95% of the equity interests in the Company
upon its emergence from chapter 11, and, in full and final
satisfaction of Picea HK's approximately $74 million General
Unsecured Claims against the Company arising under the Picea Supply
Agreement, Picea HK will own 5% of the equity interests in the
Company upon its emergence from chapter 11, resulting in the
Company becoming wholly owned by Picea HK upon the effective date
of the Plan.

Critically, the Plan will, among other things, allow all other
General Unsecured creditors to be paid in full or otherwise remain
unimpaired unless otherwise agreed to with relevant parties, will
not impact the Debtors' customers or contract counterparties, and
positions the Company upon emergence to execute on its business
plan. The key terms of the Plan are as follows:

     * the equitization of all Allowed First Lien Claims and all
Picea HK Supply Agreement Claims;

     * the Debtors entry into the New Picea Supply Agreement;

     * Allowed General Unsecured Claims will be Unimpaired under
the Plan and treated in the ordinary course; and

     * the cancellation of all Existing Equity Interests on the
Effective Date.

Through the Restructuring Transactions, the Debtors expect to
emerge from these Chapter 11 Cases with no funded debt and the
necessary liquidity to execute on their business plan, which will
position the Reorganized Debtors for future success in the
fast-evolving market in which they operate. The Debtors believe
that the Restructuring Transactions will maximize the value of
their business and allow them to capitalize on near-term
opportunities in a highly competitive and consolidating industry,
ahead of key seasonal sales windows.

Class 5 consists of General Unsecured Claims. Except to the extent
that a Holder of an Allowed General Unsecured Claim and the Debtors
agree to a less favorable treatment on account of such Claim or
such Claim has been paid or Disallowed by Final Order prior to the
Effective Date, on and after the Effective Date, each Allowed
General Unsecured Claim shall be Unimpaired and the Reorganized
Debtors shall continue to pay or treat each Allowed General
Unsecured Claim in the ordinary course of business, subject to
(including under the Bankruptcy Code) all claims, defenses,
disputes, or Causes of Action the Debtors and Reorganized Debtors
may have with respect to such Claims, including as provided in
Article IV.O of the Plan; provided, that Allowed Lease Rejection
Claims shall be paid in full on the Effective Date or as soon as
reasonably practicable thereafter. This Class is unimpaired.

On the Effective Date, each Holder of an Existing Equity Interest
(including all related 510(b) Claims) shall have its Existing
Equity Interest cancelled, released, and extinguished without any
distribution.

From and after the Effective Date, the Reorganized Debtors, subject
to any applicable limitations set forth in any post Effective Date
agreement, shall have the right and authority without further Order
of the Bankruptcy Court to raise additional capital and obtain
additional financing, subject to the New Organizational Documents,
as the New Board deems appropriate.

The Debtors and the Reorganized Debtors, as applicable, shall fund
distributions under the Plan with Cash on hand and Cash received on
and after the Effective Date from operations in the ordinary course
of business or otherwise.

A full-text copy of the Disclosure Statement dated December 14,
2025 is available at https://urlcurt.com/u?l=XppoAt from
PacerMonitor.com at no charge.

Article III of the Plan specifies the treatment of each Impaired
Class under the Plan, including of Class 3 (First Lien Claims),
Class 4 (Picea HK Supply Agreement Claims), and Class 8 (Existing
Equity Interests), thereby satisfying the requirements of section
1123(a)(3) of the Bankruptcy Code.

Article III of the Plan provides the same treatment for each Claim
or Interest within a particular Class except to the extent that a
Holder of a particular Claim or Interest has agreed to a less
favorable treatment of such Claim or Interest.  Accordingly, the
Plan satisfies the  requirements of section 1123(a)(4) of the
Bankruptcy Code.

Based on the record before this Court in these Chapter 11 Cases,
the Debtors and Picea have acted in good faith and will continue to
act in good faith if they proceed to:  (i) consummate the Plan and
the agreements, including, without limitation, the agreements
contained in the Plan Supplement, settlements, transactions, and
transfers contemplated thereby; and (ii) take the actions
authorized and directed by this Confirmation Order.

The Plan and each of its provisions are confirmed pursuant to
section 1129 of the Bankruptcy Code.

All objections to Confirmation of the Plan or approval of the
Disclosure Statement, and other responses, comments, statements, or
reservation of rights, if any, in opposition to the  Plan or
approval of the Disclosure Statement have been overruled in their
entirety and on the merits  to the extent not otherwise adjourned
to a subsequent hearing, withdrawn, waived, or otherwise  resolved
by the Debtors prior to entry of this Confirmation Order, unless
otherwise indicated  herein.  All withdrawn objections, if any, are
deemed withdrawn with prejudice.

A copy of the Court's Findings of Fact, Conclusions of Law, and
Order dated January 22, 2026, is available at
https://urlcurt.com/u?l=s9mWu8 from PacerMonitor.com.

                      About iRobot Corp.

iRobot Corp. is the manufacturer of Roomba robot vacuums.

iRobot Corp. sought relief under Chapter 11 of the U.S. Bankruptcy
Code (Bankr. D. Del. Case No. 25-12197) on December 14, 2025. In
its petition, the Debtor reports estimated assets and liabilities
between $100 million and $500 million each.

The case is overseen by Honorable Judge Brendan Linehan Shannon.

The Debtor is represented byPaul M. Basta, Esq. of Paul, Weiss,
Rifkind, Wharton & Garrison.


IROBOT CORP: US Flags Potential Security Risk in Bankruptcy Deal
----------------------------------------------------------------
Randi Love of Bloomberg Law reports that the U.S. government
alerted a Delaware bankruptcy judge that the proposed acquisition
of Roomba manufacturer iRobot Corp. by Shenzhen PICEA Robotics Co.
could be reviewed for national security implications. In a filing
Tuesday, January 20, 2026, the government noted that the Committee
on Foreign Investment in the United States (CFIUS) could examine
the deal, possibly impacting the terms and timing of the bankruptcy
proceedings.

Massachusetts-based iRobot filed for bankruptcy in December after a
failed Amazon deal, supply chain disruptions, and declining
earnings post-Covid-19. Shenzhen PICEA, through Santrum Hong Kong
Co., purchased $191 million of iRobot debt and has been securing
additional capital to resolve remaining obligations, the report
states.

Congressional representatives, including Ritchie Torres and Zach
Nunn, requested a review on January 8, warning that U.S. technology
could be controlled by a foreign entity. CFIUS assesses
transactions where foreign ownership or investment may pose a
national security risk, sometimes referring issues to the president
to approve, suspend, or block deals, according to Bloomberg Law.

iRobot received more than $90 million from the terminated Amazon
deal, partly used to pay advisory fees and a $200 million bridge
loan from Carlyle Group Inc. Legal representation for iRobot
includes Paul, Weiss, Rifkind, Wharton & Garrison LLP and Young
Conaway Stargatt & Taylor LLP, while Shenzhen PICEA is represented
by White & Case LLP and Richards, Layton & Finger PA. A hearing on
the company's bankruptcy plan is set for Thursday, January 22,
2026, the report relays.

             About iRobot Corp.

iRobot Corp. is the manufacturer of Roomba robot vacuums.

iRobot Corp. sought relief under Chapter 11 of the U.S. Bankruptcy
Code (Bankr. D. Del. Case No. 25-12197) on December 14, 2025. In
its petition, the Debtor reports estimated assets and liabilities
between $100 million and $500 million each.

The case is overseen by Honorable Judge Brendan Linehan Shannon.

The Debtor is represented byPaul M. Basta, Esq. of Paul, Weiss,
Rifkind, Wharton & Garrison.


J.A. CARRILLO: U.S. Trustee Unable to Appoint Committee
-------------------------------------------------------
The U.S. Trustee for Region 18 disclosed in a court filing that no
official committee of unsecured creditors has been appointed in the
Chapter 11 case of J.A. Carrillo Construction, LLC.

                 About J.A. Carrillo Construction

J.A. Carrillo Construction, LLC provides drywall services and
metal-stud framing for multifamily projects, including apartment
complexes, retirement homes, hotels, and mixed-use commercial
buildings across the Puget Sound region in Washington. The company
works with general contractors, builders, and developers on new
construction drywall and complete drywall service packages
throughout the state.

J.A. Carrillo Construction filed its voluntary petition for relief
under Chapter 11 of the Bankruptcy Code (Bankr. W.D. Wash. Case No.
(25-13492) on December 10, 2025, listing up to $3,009,770 in total
assets and up to $3,726,313 in total liabilities.

Judge Christopher M. Alston oversees the case.

Faye C. Rasch, Esq., at Wenokur Riordan PLLC represents the Debtor
as bankruptcy counsel.


JAAC CORP: Hires Morrison-Tenenbaum PLLC as Bankruptcy Counsel
--------------------------------------------------------------
JAAC Corp. seeks approval from the U.S. Bankruptcy Court for the
Eastern District of New York to hire Morrison-Tenenbaum PLLC as
bankruptcy counsel.

MT Law will provide these services:

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

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

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

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

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

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

MT Law will receive these hourly rates:

     Lawrence F. Morrison, Esq.    $695
     Brian J. Hufnagel, Esq.       $595
     Associates                    $380
     Paraprofessionals             $200

The firm received a retainer in the amount of $5,000.

MT Law is a "disinterested party" within the meaning of Secs.
101(14) and 327 of the Bankruptcy Code, according to court
filings.

The firm can be reached at:

     Lawrence F. Morrison, Esq.
     Brian J. Hufnagel, Esq.
     MORRISON TENENBAUM PLLC
     87 Walker Street, Floor 2
     New York, NY 10013
     Phone: (212) 620-0938
     E-mail: lmorrison@m-t-law.com

          About JAAC Corp.

JAAC Corp. operates in the restaurant industry.

JAAC Corp. sought relief under Chapter 11 of the U.S. Bankruptcy
Code (Bankr. E.D.N.Y. Case No. 25-74344) on November 11, 2025. In
its petition, the Debtor reports estimated assets up to $100,000
and estimated liabilities between $1 million and $10 million.

Honorable Bankruptcy Judge Louis A. Scarcella handles the case.

The Debtor is represented by Lawrence Morrison, Esq.


JACKSON WALKER: DOJ Questions Settlements in Judge Romance Cases
----------------------------------------------------------------
Angelica Serrano-Roman of Bloomberg Law reports that a Justice
Department watchdog overseeing bankruptcy cases opposed proposed
Jackson Walker LLP fee settlements related to an undisclosed
relationship between a former firm partner and a bankruptcy judge
who has since stepped down.

In a January 22, 2026 filing in Texas federal court, the US Trustee
said the firm is seeking to resolve concerns about its conduct and
compensation through private agreements rather than allowing the
court to assess the issues and rule on the propriety of the fees.

The objection is part of a broader effort to scrutinize Jackson
Walker's compensation in numerous bankruptcy cases overseen by the
former judge, as the government argues that the alleged conflict
undermines confidence in the integrity of the proceedings,
according to report.

                   About Jackson Walker LLP

Jackson Walker LLP is a law firm. The Firm's practice areas include
aviation, antitrust, bankruptcy, energy, environmental,
entertainment, health care, immigration, insurance, intellectual
property, international, labor and employment, real estate, and tax
law.


JACKSONVILLE MOVING: Gets Extension to Access Cash Collateral
-------------------------------------------------------------
Jacksonville Moving, Inc. received another extension from the U.S.
Bankruptcy Court for the Middle District of Florida, Jacksonville
Division, to use cash collateral.

The court issued a third interim order authorizing the Debtor to
use cash collateral to pay the expenses set forth in the revised
budget, plus up to a 10% variance per line item; U.S. Trustee
quarterly fees and other court-approved payments; and additional
amounts subject to approval by secured creditor, Dogwood State
Bank.

As adequate protection, Dogwood State Bank and other creditors with
a security interest in cash collateral will have a perfected
post-petition lien on the cash collateral, with the same validity,
priority and extent as their pre-bankruptcy liens.

In addition, the Debtor was ordered to keep its property insured in
accordance with its loan and security agreements with Dogwood State
Bank.

Dogwood State Bank appears to be the primary secured creditor,
holding two UCC-1 financing statements filed on August 25, 2022,
which grant it a security interest in all the Debtor's assets,
excluding vehicles.

The Debtor estimates Dogwood's claim to be approximately $1.6
million and acknowledges that any other parties, such as Bryan and
Lisa Tully (who financed a note without recording a UCC-1), would
hold junior, likely unsecured claims.

The third interim order is available at https://is.gd/P6fQIE from
PacerMonitor.com.

                  About Jacksonville Moving Inc.

Jacksonville Moving Inc., doing business as College Hunks Hauling
Junk & Moving, provides professional moving services and junk
removal solutions in the Duval County area.

Jacksonville Moving sought relief under Subchapter V of Chapter 11
of the U.S. Bankruptcy Code (Bankr. M.D. Fla. Case No. 25-02952) on
August 26, 2025. In its petition, the Debtor reported estimated
assets between $500,000 and $1 million and estimated liabilities
between $1 million and $10 million.

Judge Jacob A. Brown oversees the case.

Michael A. Stavros, Esq., at Jennis Morse is the Debtor's legal
counsel.

Dogwood State Bank, as secured creditor, is represented by:

   Eric F. Werrenrath, Esq.
   Winderweedle, Haines, Ward & Woodman, PA
   329 Park Avenue North, Second Floor
   Winter Park, FL 32789
   Telephone: (407) 423-4246
   Facsimile: (407) 645-3728   
   ewerrenrath@whww.com
   hcrain@whww.com


JAGUAR HEALTH: Secures $18MM Upfront in Mytesi License Agreement
----------------------------------------------------------------
Jaguar Health, Inc. disclosed in a regulatory filing that the
Company and its wholly owned subsidiary, Napo Pharmaceuticals,
Inc., entered into a license agreement with Woodward Specialty LLC,
an affiliate of Future Pak, LLC, and Future Pak, pursuant to which,
Napo:

     (a) granted to Woodward, the Licensee, an exclusive,
non-transferable, sublicensable, royalty-free right and license
(subject to certain exceptions as set forth in the License
Agreement) under the Napo Mytesi Patents (as defined in the License
Agreement) to sell, offer for sale, have sold, make, have made,
promote, distribute and otherwise commercialize the Mytesi Product
and the Canalevia Product in the United States during the term of
the License Agreement, and

     (b) shall provide manufactured finished Product in connection
with the commercialization of the Product pursuant to the Supply
Agreement (as defined hereunder).

Pursuant to the License Agreement, Licensee shall pay to Napo:

     (a) an upfront payment of $18 million, consisting of:

          (i) $16 million paid by Licensee on the Effective Date
and

         (ii) $2 million payable upon satisfaction of the Third
Party Replacement MSA Conditions (as defined in the License
Agreement) by the six-month anniversary of the Effective Date, and

     (b) certain milestone payments, in aggregate up to $17
million, with respect to the first occurrence of each of the
milestones specified in the License Agreement.

Under the License Agreement, commencing on the day following the
fifth anniversary of the Effective Date, in the event that Napo or
its affiliates obtains regulatory approval from the U.S. Food and
Drug Administration for the sale of Mytesi for any of the
additional indications set forth in the License Agreement, subject
to Napo's compliance with the terms of the License Agreement, Napo
will have the unilateral right (but not the obligation) to
reacquire from Licensee all rights under the License Agreement,
including without limitation the exclusive right to commercialize
the Products. To exercise the Buy-Back Option, Napo shall, among
other things, make the Buy-Back Option Payment as required under
the License Agreement.   

The License Agreement shall continue to be in effect until
terminated by Licensee; provided, however, in the event Napo
exercises the Buy-Back Option, the License Agreement shall
terminate upon the expiration of all payment obligations under the
License Agreement.

The License Agreement includes customary representations and
warranties, covenants, and indemnification obligations for a
transaction of this nature. In connection with the License
Agreement, Future Pak provides a limited guarantee of Licensee's
fulfillment of the milestone payments.

Supply Agreement:

Additionally, on the Effective Date, Napo, Licensee and Future Pak
entered into a manufacturing and supply agreement, pursuant to
which:

     (a) Napo shall, at the request of Licensee, manufacture or
have manufactured the Mytesi Product, and supply or have supplied
to Licensee the Product in the U.S. (including Puerto Rico), and

     (b) Licensee shall purchase:

          (i) the Effective Date Product Inventory (as defined in
the Supply Agreement) and


         (ii) new Product to be manufactured under the Supply
Agreement, at the applicable Supply Price set forth therein.

The Supply Agreement shall continue to be in effect and, unless
earlier terminated pursuant to the terms thereof, shall expire in
its entirety upon the expiration or termination of the License
Agreement.

The Supply Agreement includes customary representations and
warranties, covenants, and indemnification obligations for a
transaction of this nature. In connection with the Supply
Agreement, Future Pak provides a limited guarantee of Licensee's
fulfillment of its payment obligations.

Full text copies of the License Agreement and the Supply Agreement
are available at https://tinyurl.com/2ur7ursf and
https://tinyurl.com/2r4hpt3b.

          About Future Pak

Founded in 1977 and headquartered in Wixom, Michigan, Future Pak,
along with its affiliates, is a privately held contract
manufacturer, packager and distributor of pharmaceutical and
nutraceutical products. Future Pak operates across retail,
specialty and institutional markets, leveraging its robust
infrastructure and partner network to deliver quality-first,
patient-centric solutions.

                           About Jaguar Health

Jaguar Health, Inc. -- http://www.jaguar.health/-- is a
commercial-stage pharmaceuticals company focused on developing
novel, plant-based, sustainably derived prescription medicines for
people and animals with gastrointestinal ("GI") distress, including
chronic, debilitating diarrhea. Jaguar Health's wholly owned
subsidiary, Napo Pharmaceuticals, Inc., focuses on developing and
commercializing proprietary plant-based human pharmaceuticals from
plants harvested responsibly from rainforest areas. The Company's
crofelemer drug product candidate is the subject of the OnTarget
study, a pivotal Phase 3 clinical trial for prophylaxis of diarrhea
in adult cancer patients receiving targeted therapy.

Larkspur, California-based RBSM, LLP, the Company's auditor since
2022, issued a "going concern" qualification in its report dated
March 31, 2025, attached to the Company's Annual Report on Form
10-K for the year ended Dec. 31, 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. The Company,
since its inception, has incurred recurring operating losses and
negative cash flows from operations and has an accumulated deficit
of $346.5 million as of December 31, 2024.

As of June 30, 2025, the Company had $48.3 million in total assets,
$41.4 million in total liabilities, $6.9 million in total
stockholders' equity.


JBB ADVANCED: Seeks Chapter 7 Bankruptcy in Texas
-------------------------------------------------
On January 20, 2026, JBB Advanced Technologies LLC filed for
Chapter 7 protection in the U.S. Bankruptcy Court for the Northern
District of Texas. According to court filings, the debtor reports
between $10 million and $50 million in debt owed to 100 to 199
creditors.

            About JBB Advanced Technologies LLC

JBB Advanced Technologies LLC operates in the technology sector,
providing advanced technical solutions and related services to its
clients.

JBB Advanced Technologies LLC sought relief under Chapter 7 of the
U.S. Bankruptcy Code (Bankr. Case No. 26-30257) on January 20,
2026. In its petition, the debtor reports estimated assets ranging
from $1 million to $10 million and estimated liabilities between
$10 million and $50 million.

Honorable Bankruptcy Judge Scott W. Everet handles the case.

The debtor is represented by Hershel R. Chapin, Esq. of H. R.
Chapin, Attorney & Counselor, PLLC.


JCM TRUCKING: Seeks Chapter 7 Bankruptcy in Illinois
----------------------------------------------------
On January 16, 2026, JCM Trucking, Inc., filed for Chapter 7
protection in the U.S. Bankruptcy Court for the Northern District
of Illinois. According to court filings, the debtor reports between
$0 and $100,000 in debt owed to 1–49 creditors.

                 About JCM Trucking, Inc.

JCM Trucking, Inc. is a transportation company engaged in trucking
and logistics-related services.

JCM Trucking, Inc. sought relief under Chapter 7 of the U.S.
Bankruptcy Code (Bankr. Case No. 26-00791) on January 16, 2026. In
its petition, the debtor reports estimated assets of $0–$100,000
and estimated liabilities of $0–$100,000.

Honorable Bankruptcy Judge Deborah L. Thorne handles the case.

The debtor is represented by David M. Siegel, Esq. of David M.
Siegel & Associates.


JDM PROPERTIES: Hires D Conrad Gall Law Offices as Legal Counsel
----------------------------------------------------------------
JDM Properties, LLC seeks approval from the U.S. Bankruptcy Court
for the Northern District of West Virginia to employ D Conrad Gall
Law Offices as counsel.

In addition to filing the Bankruptcy, the firm will assist with the
necessary reports, hearing, motions and a Chapter 5 Plan to allow
the Debtor to successfully emerge from bankruptcy.

The counsel received a retainer in the amount of $3,500 in which
$1,738 was applied to the filing fee.

As disclosed in the court filings, D Conrad Gall Law Offices does
not hold or represent any interest adverse to the Debtor or the
estate.

The firm can be reached through:

     D. Conrad Gall, Esq.
     D Conrad Gall Law Offices
     3497 Fairmont Ave #2
     Fairmont, WV 26554
     Phone: (304) 363-5632

        About JDM Properties LLC

JDM Properties, LLC owns and manages residential and rental real
estate in Marion and Monongalia Counties, West Virginia, including
multiple properties in Fairmont, Morgantown, and Rivesville, with a
combined value of $1 million.

JDM Properties filed a petition under Chapter 11, Subchapter V of
the Bankruptcy Code (Bankr. N.D. W. Va. Case No. 25-00656) on
November 11, 2025. In its petition, the Debtor reports estimated
assets between $1 million and $10 million and estimated liabilities
between $100,001 and $1 million.

Honorable Bankruptcy Judge David L. Bissett handles the case.

The Debtor is represented by D. Conrad Gall, Esq.


JEAN ANN: Hires May Potenza Baran as Bankruptcy Counsel
-------------------------------------------------------
Jean Ann Schwark MS, FNP-C PLLC seeks approval from the U.S.
Bankruptcy Court for the District of Arizona to hire May Potenza
Baran & Gillespie P.C. as its Chapter 11 counsel.

The professional services the firm will render include, without
limitation, preparation of pleadings and motions and conducting of
examinations incidental to estate administration, advising Debtor
of its rights, duties, and obligations under Chapter 11 of the
Bankruptcy Code, taking any and all other necessary action incident
to the proper preservation and administration of the Chapter 11
estate, advising Debtor in the formulation and presentation of a
plan pursuant to Chapter 11 of the Bankruptcy Code, the disclosure
statement and concerning any and all matters relating to the
foregoing.

The firm can be reached through:

     Grant L. Cartwright, Esq.      $625
     Andrew A. Harnisch, Esq.       $625
     Eric W. Moats, Esq.            $550
     Emma Smith, Esq.               $330
     Michelle Giordano, Paralegal   $280
     Associate Attorneys            $515

The counsel currently holds $41,861.50 in retainer funds.

As disclosed in the court filing, May Potenza Baran & Gillespie
P.C. is disinterested, does not hold or represent an interest
adverse to the estate, and will assist Debtor in carrying out
Debtor's duties under Chapter 11.

The firm can be reached through:

     Grant L. Cartwright, Esq.
     Andrew A. Harnisch, Esq.
     Eric W. Moats, Esq.
     Emma M. Smith, Esq.
     MAY, POTENZA, BARAN & GILLESPIE, P.C.
     1850 North Central Avenue, Suite 1600
     Phoenix, AZ 85004
     Telephone: (602) 252-1900
     Facsimile: (602) 252-1114
     Email: gcartwright@maypotenza.com
            aharnisch@maypotenza.com
            emoats@maypotenza.com
            esmith@maypotenza.com

        About Jean Ann Schwark MS, FNP-C PLLC

Jean Ann Schwark MS, FNP-C, PLLC, doing business as Serenity
Women's Care, is a Scottsdale, Arizona-based practice providing
women's healthcare and medical aesthetic services. It offers
gynecology care including well-woman exams and patient education,
alongside aesthetic treatments such as body contouring, laser
therapy, skin rejuvenation, dermal fillers, and Botox. The practice
uses modern technology and continuing practitioner training to
provide preventive, therapeutic, and aesthetic care.

Jean Ann Schwark MS, FNP-C filed a petition under Chapter 11,
Subchapter V of the Bankruptcy Code (Bankr. D. Ariz. Case No.
26-00059) on January 5, 2026. In its petition, the Debtor reported
between $100,001 and $1 million in assets and between $1 million
and $10 million in liabilities.

The Debtor is represented by Grant L. Cartwright, Esq., at May,
Potenza, Baran & Gillespie, P.C.


JEFF MARC APARICIO: Scurvy Dog Appeal Voluntarily Dismissed
-----------------------------------------------------------
The United States Bankruptcy Appellate Panel of the Ninth Circuit
dismissed the appeal styled SCURVY DOG BREWING COMPANY LLC; CRAIG
DILWORTH, Appellants, v. JEFF MARC APARICIO, Appellee, BAP No.
WW-25-1210.

On January 12, 2026, appellants Scurvy Dog Brewing Company LLC and
Craig Dilworth filed a motion for voluntary dismissal of this
appeal as moot. The motion is granted.

A copy of the Court's Order dated January 22, 2026, is available at
https://urlcurt.com/u?l=U798Lu from PacerMonitor.com.

Jeff Marc Aparicio sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. W.D. Wash. Case No. 24-12474) on September
29, 2024.

The Honorable Bankruptcy Judge Christopher M. Alston handles the
case.


JOSEPHINES RESTAURANT: Seeks Subchapter V Bankruptcy in Illinois
----------------------------------------------------------------
On January 20, 2026, Josephines Restaurant Inc. filed for Chapter
11 protection in the U.S. Bankruptcy Court for the Northern
District of Illinois. According to court filings, the Debtor
reports between $100,001 and $1,000,000 in liabilities owed to
approximately 1–49 creditors.

               About Josephines Restaurant Inc.

Josephines Restaurant Inc. operates the restaurants La Rosa Pizza
and Tick Tock Tacos in Skokie, Illinois, providing casual dining
services. La Rosa Pizza serves Italian and American cuisine,
including pizzas, pastas, salads, and sandwiches, while Tick Tock
Tacos focuses on Mexican-style dishes such as tacos, burritos, and
quesadillas. Both establishments offer catering services and
operate from the same location.

Josephines Restaurant Inc. sought relief under Subchapter V of
Chapter 11 of the U.S. Bankruptcy Code (Bankr. Case No. 26-00909)
on January 20, 2026. In its petition, the Debtor reports estimated
assets in the range of $0–$100,000 and estimated liabilities
between $100,001 and $1,000,000.

The Debtor is represented by Scott R. Clar, Esq. of Crane, Simon,
Clar & Goodman.


JRCP RESTAURANTS: Gets Final OK to Use Cash Collateral
------------------------------------------------------
The U.S. Bankruptcy Court for the Southern District of Texas,
Houston Division, entered a final order authorizing JRCP
Restaurants, LLC to use cash collateral.

The court authorized the Debtor to use cash collateral to pay the
expenses set forth in its budget. A 10% weekly variance from the
total budgeted amount is permitted.

The Debtor's 14-week budget projects total operational expenses of
$237,155.

To the extent the use of cash collateral diminishes the value of
lender collateral, Gulf Coast Bank will be granted automatically
perfected replacement liens of the same type and priority as its
pre-bankruptcy liens.

Gulf Coast Bank will also be granted a super-priority
administrative expense claim if the replacement liens prove
insufficient.

The court order does not determine the validity, priority, or
amount of any pre-bankruptcy liens, and the Debtor retains the
right to challenge them later.

The final order is available at https://is.gd/eqPyT7 from
PacerMonitor.com.

JRCP was founded in 2020 and operates a franchise pizza restaurant
in Houston, managed by Justin Bentley, who oversees day-to-day
operations. The Debtor has secured debt with Gulf Coast Bank, which
holds liens on JRCP's inventory, accounts, equipment, and other
business assets. Due to declining revenue and rising vendor costs,
JRCP defaulted on its loans in September, prompting the Chapter 11
filing on November 18 to stabilize and preserve the business as a
going concern.

Gulf Coast Bank is represented by:

   William H. L. Kaufman, Esq.
   Ottinger Hebert, L.L.C.
   P.O. Drawer 52606
   1313 West Pinhook Road (70503)
   Lafayette, LA 70505-2606
   Telephone: (337) 232-2606  
   Facsimile: (337) 232-9867
   whlkaufman@ohllc.com

                  About JRCP Restaurants, LLC

JRCP Restaurants, LLC operates a franchise pizza restaurant in
Houston, Texas.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Tex. Case No. 25-3693) on November 18,
2025. In the petition signed by Justin R. Bentley, managing member,
the Debtor disclosed up to $100,000 in assets and up to $1 million
in liabilities.

Judge Eduardo V. Rodriguez oversees the case.

Lloyd A. Lim, Esq., at Kean Miller LLP, represents the Debtor as
legal counsel.


KEVIN D CHANEY: Seeks Subchapter V Bankruptcy in Michigan
---------------------------------------------------------
On January 18, 2026, Kevin D Chaney & Company Inc. filed for
Chapter 11 protection in the Eastern District of Michigan.
According to court filings, the Debtor reports between $100,001 and
$1,000,000 in debt owed to 1 to 49 creditors.

                About Kevin D Chaney & Company Inc

Kevin D Chaney & Company Inc is a Michigan-based business providing
professional and consulting services, with operations centered on
client advisory and related commercial activities.

Kevin D Chaney & Company Inc sought relief under Subchapter V of
Chapter 11 of the U.S. Bankruptcy Code (Bankr. Case No. 26-40451)
on January 18, 2026. In its petition, the Debtor reports estimated
assets of $0-$100,000 and estimated liabilities of
$100,001-$1,000,000.

Honorable Bankruptcy Judge Thomas J. Tucker handles the case.

The Debtor is represented by Robert N. Bassel, Esq., Robert Bassel,
Attorney at Law.


KINGSBOROUGH ATLAS: Trustee Hires Kokjer Pierotti as Accountant
---------------------------------------------------------------
Janina M. Hoskins, Chapter 11 Trustee of Kingsborough Atlas Tree
Surgery Inc., seeks approval from the U.S. Bankruptcy Court for the
Northern District of California to hire Kokjer, Pierotti, Maiocco &
Duck LLP, Certified Public Accountants as her accountant.

The firm will render these services:

     a. prepare and file tax returns;

     b. prepare tax projections and tax analysis, if necessary;

     c. prepare monthly operating reports; analyze tax claims filed
in the case;

     d. analyze the tax impact of potential transactions;

     e. analyze as to avoidance issues, if necessary;

     f. testify as to avoidance issues, if necessary;

     g. prepare a solvency analysis, if necessary;

     h. prepare wage claim withholding computations and payroll tax
returns, if necessary;

     i. serve as Trustee's general accountant and to consult with
the Trustee and the Trustee's counsel as to those matters.

The firm's hourly rates are:

     Richard Pierotti            $520
     Senior Manager              $380
     Senior Accountant           $325
     Senior Staff Accountant     $325
     Staff Accountant            $280

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

Richard Pierotti, a partner at Kokjer, Pierotti, Maiocco & Duck
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:

     Richard Pierotti
     KOKJER, PIEROTTI, MAIOCCO & DUCK LLP
     333 Pine Street, 5th Floor
     San Francisco, CA
     Tel: (415) 981-4224

       About Kingsborough Atlas Tree Surgery, Inc.

Kingsborough Atlas Tree Surgery, Inc. sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. N.D. Cal. Case No.
25-10088) on February 20, 2025.

At the time of the filing, Debtor had estimated assets of between
$1 million to $10 million and liabilities of between $10 million to
$50 million.

Judge William J. Lafferty oversees the case.

Michael C. Fallon serves as the Debtor's legal counsel.


KMB HOLDINGS: Seeks Chapter 7 Bankruptcy in Illinois
----------------------------------------------------
On January 22, 2026, KMB Holdings Inc. filed for Chapter 7
protection in the U.S. Bankruptcy Court for the Northern District
of Illinois. According to court filings, the Debtor reports between
$0 and $100,000 in liabilities owed to approximately 1–49
creditors.

              About KMB Holdings Inc.

KMB Holdings Inc. is a provider of medical equipment—including
respirators, wheelchairs, home dialysis machines, and patient
monitoring systems—prescribed by a physician.

KMB Holdings Inc. sought relief under Chapter 7 of the U.S.
Bankruptcy Code (Bankr. Case No. 26-01143) on January 22, 2026. In
its petition, the Debtor reports estimated assets in the range of
$0–$100,000 and estimated liabilities between $0–$100,000.

Honorable Bankruptcy Judge Janet S. Baer handles the case.

The Debtor is represented by Vaughn A. White, Esq., VW Law LLC.


KNAPP & BRUNNER: Seeks to Hire Kenneth May as Accountant
--------------------------------------------------------
Knapp & Brunner, LLC seeks approval from the U.S. Bankruptcy Court
for the Eastern District of Michigan to employ Kenneth May as
accountant.

Mr. May will assist the Debtor with the preparation of tax
returns.

Mr. May will be paid at the rate of $200 per hour.

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

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

              About Knapp & Brunner, LLC

Knapp & Brunner, LLC sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D. Mich. Case No. 25-21666-dob) on
December 15, 2025. In the petition signed by Jeffery Knapp, owner,
the Debtor disclosed up to $50,000 in assets and up to $500,000 in
liabilities.

Judge Daniel S. Oppermanbaycity oversees the case.

George E. Jacobs, Esq., at Bankruptcy Law Offices, represents the
Debtor as legal counsel.


LANDERS DEVELOPMENT: Hires Century 21 Parker as Real Estate Agent
-----------------------------------------------------------------
Landers Development, LLC seeks approval from the U.S. Bankruptcy
Court for the Eastern District of Arkansas to hire Devan Hope of
Century 21 Parker & Scroggins Realty as real estate agent.

The firm will market and sell the Debtor's property located at 6718
& 6720 Alcoa Rd. Benton, Arkansas 72015.

The firm will receive a commission equal to 2.5 percent of the
gross sales.

Ms. Hope assured the court that she is a "disinterested person"
within the meaning of 11 U.S.C. Secs. 101(14) and 327(a).

The firm can be reached through:

     Devan Hope
     Century 21 Parker & Scroggins Realty
     2023 Military Road
     Benton, AR 72015
     Phone: (501) 860-0469
     Email: dhopehomes@gmail.com

        About Landers Development LLC

Landers Development, LLC, a company in Benton, Arkansas, provides
residential and commercial construction services, including home
building and housing development, primarily within the state.

Landers Development sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D. Ark. Case No. 25-13827) on October 31,
2025. In the petition signed by Nick Landers, member, the Debtor
disclosed up to $10 million in both assets and liabilities.

Judge Phyllis M. Jones oversees the case.

Jennifer Lancaster, Esq., at Lancaster & Lancaster Law Firm,
represents the Debtor as bankruptcy counsel.


LANGUAGE KIDS: Hires Baker & Associates as Attorneys
----------------------------------------------------
Language Kids Houston, LLC d/b/a Language Kids Word seeks approval
from the U.S. Bankruptcy Court for the Southern District of Texas
to employ Baker & Associates as attorneys.

The firm will provide these services:

     (a) presenting analysis of the financial situation, and
rendering advice and assistance to the Debtor;

     (b) advising the Debtor with respect to its duties as debtor;

     (c) preparing and filing of all appropriate petitions,
schedules of assets and liabilities, statements of affairs,
answers, motions and other legal papers;

     (d) representing the Debtor at the first meeting of creditors
and such other services as may be required during the course of the
bankruptcy proceedings;

     (e) representing the Debtor in all proceedings before the
Court and in any other judicial or administrative proceeding where
the rights of the Debtor may be litigated or otherwise affected,
including without limitation all adversary proceedings;

     (f) preparing and filing of a Disclosure Statement (if
required) and Chapter 11 Plan of Reorganization; and

     (g) assisting the Debtor in any matters relating to or arising
out of the captioned case.

Prior to the filing of the case, Vanessa Simpson, the sole member
of the Debtor, the sole owner of the Debtor, delivered to the firm
the amount of $21,738.00 on January 7, 2026.

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.

Baker & Associates is a "disinterested person" within the meaning
of Section 101(14) of the Bankruptcy Code, according to court
filings.

The firm can be reached at:

     Reese W. Baker, Esq.
     Baker & Associates
     950 Echo Lane, Suite 300
     Houston, TX 77024
     Telephone: (713) 869-9200
     Facsimile: (713) 869-9100

              About Language Kids Houston, LLC
                  d/b/a Language Kids Word

Language Kids Houston, LLC is a Texas-based limited liability
company.

Language Kids Houston, LLC sought relief under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. Case No. 26-30176) on January 07,
2026. In its petition, the Debtor reports estimated assets in the
range of $0 to $100,000 and estimated liabilities ranging from $1
million to $10 million.

Honorable Bankruptcy Judge Eduardo V. Rodriguez is presiding over
the case.

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


LAZY T FIREARMS: Seeks Chapter 11 Bankruptcy in Nebraska
--------------------------------------------------------
On January 23, 2026, Lazy T Firearms, LLC filed for Chapter 11
protection in the U.S. Bankruptcy Court for the District of
Nebraska. The case was initiated voluntarily and assigned
Bankruptcy Case No. 26-40071. According to court filings, the
Debtor reports between $0 and $100,000 in debt owed to
approximately 1 to 49 creditors.

              About Lazy T Firearms, LLC

Lazy T Firearms, LLC is a limited liability company.

Lazy T Firearms, LLC sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Neb. Case No. 26-40071) on January 23,
2026. In its petition, the Debtor reports estimated assets ranging
from $0 to $100,000 and estimated liabilities in the same range.

The Debtor is represented by Galen E. Stehlik, Esq. of Stehlik Law
Firm PC LLO.


LEFEVER MATTSON: Perry Johnson Advises Tillman Investor Group
-------------------------------------------------------------
In the Chapter 11 bankruptcy cases of LeFever Mattson, KS Mattson
Partners, LP, and its debtor-affiliates, the law firm of Perry,
Johnson, Anderson, Miller & Moskowitz, LLP filed with the United
States Bankruptcy Court for the Northern District of California a
Supplemental Disclosure Statement pursuant to Bankruptcy Rule
2019.

According to the Disclosure:

     A. Isaac M. Gradman, a partner at Perry, Johnson, Anderson,
Miller & Moskowitz, with business address 438 1st Street, 4th
Floor, Santa Rosa, California 95401, is an attorney licensed to
practice before the court and familiar with the statements in the
bankruptcy cases.

     B. Mr. Gradman does not hold any economic interest in the
Debtors at the time of my employment by the Tillman Investor Group.
Other than his engagement by the Tillman Investor Group as counsel,
he has no economic interest in the Debtors. The individuals
involved in his employment are the Members of the Tillman Investor
Group.

     C. Tillman Investor Group provides this supplemental statement
setting forth material changes to its Initial Rule 2019 Disclosure
Statement.

The supplemental information in the Initial Rule 2019 Disclosure
Statement are:

     1. Joseph Knoll has been added as a Member of the Tillman
Investor Group.

     a. Joseph Knoll's Address is 1689 Regent Drive, San Leandro,
CA 94577

     b. Joseph Knoll's Disclosable Economic Interests are contained
in Claim Nos. 633 and 816

Counsel for the Tillman Investor Group:

Isaac M. Gradman, Esq.
PERRY, JOHNSON, ANDERSON, MILLER & MOSKOWITZ, LLP
438 1st Street, 4th Floor
Santa Rosa, CA 95401

                    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. Cal. 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.

Keller Benvenutti Kim LLP, led by Thomas B. Rupp, is the Debtors'
counsel. Kurtzman Carson Consultants, LLC is the Debtors' claims
and noticing agent.


LIMA DEVELOPMENT: Seeks to Hire Raymond H. Aver as Legal Counsel
----------------------------------------------------------------
Lima Development LLC seeks approval from the U.S. Bankruptcy Court
for the Central District of California to hire The Law Offices of
Raymond H. Aver, A Professional Corporation as its counsel.

The firm will render these services:

     (a) represent the Debtor at its Initial Debtor Interview;

     (b) represent the Debtor at its meeting of creditors pursuant
to Bankruptcy Code Section 341(a), or any continuance thereof;

     (c) represent the Debtor at all hearings before the U.S.
Bankruptcy Court;

     (d) prepare necessary legal papers;

     (e) advise the Debtor regarding matters of bankruptcy law;

     (f) represent the Debtor with regards to all contested
matters;

     (g) represent the Debtor with regards to the preparation of a
disclosure statement and the negotiation, preparation, and
implementation of a plan of reorganization;

     (h) analyze any secured, priority, or general unsecured claims
that have been filed in the Debtor's bankruptcy case;

     (i) negotiate with the Debtor's secured and unsecured
creditors regarding the amount and payment of their claims;

     (j) object to claims as may be appropriate; and

     (k) perform all other legal services for the Debtor as may be
necessary, other than adversary proceedings which would require a
further written agreement.

The firm received a prepetition retainer payment of $45,000 from
the Debtor.

Raymond Aver, a shareholder at the firm, will be paid at his hourly
rate of $695.

Mr. Aver 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:

    Raymond H. Aver, Esq.
    The Law Offices of Raymond H. Aver
    A Professional Corporation
    10801 National Blvd., Ste. 100
    Los Angeles, CA 90064
    Telephone: (310) 571-3511
    Email: ray@averlaw.com

      About Lima Development LLC

Lima Development LLC is engaged in real estate acquisition,
development, and management. The company's portfolio includes
commercial and residential properties, and its operations encompass
construction oversight, asset management, and leasing.

Lima Development LLC sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. C.D. Cal. Case No. 25-21153) on December
11, 2025. In its petition, the Debtor reports estimated assets
between $1 million and $10 million and estimated liabilities in the
same range.

The case is handled by Honorable Bankruptcy Judge Barry Russell.

The Debtor is represented by Raymond H. Aver, Esq., of the Law
Offices of Raymond H. Aver, A Professional Corporation.


LINQTO INC: White & Case Lawyers Say Shareholder Owes Legal Fees
----------------------------------------------------------------
Randi Love of Bloomberg Law reports that White & Case LLP said it
remains unpaid for work performed for a Linqto Texas LLC
shareholder during the company's Chapter 11 case.

The firm was retained by Sapien Group USA LLC to represent a
shareholder group seeking official status in the bankruptcy. When
the court denied that request in October, Sapien failed to cover
the legal fees that had already accrued, according to a court
filing.

White & Case said Sapien has not responded to repeated inquiries
about payment and asked the Texas bankruptcy court to address the
outstanding fees tied to its role in the case.                  

                  About Linqto Inc.

Linqto Inc. is a San Jose-based financial technology company
operating in the alternative investment space.

Linqto Inc. sought relief under Chapter 11 of the U.S. Bankruptcy
Code (Bankr. S.D. Texas Case No. 25-90187) on July 7, 2025. The
case is jointly administered with the Chapter 11 cases of Linqto
Texas, LLC, Linqto Liquidshares, LLC and Linqto Liquidshares
Manager, LLC under case number 25-90186. In its petition, Linqto
Inc. reported estimated assets and liabilities between $500 million
and $1 billion.

Judge Alfredo R. Perez oversees the cases.

The Debtors tapped Gabrielle A. Hamm, Esq. at Schwartz, PLLC as
legal counsel; Breakpoint Partners, LLC as restructuring advisor;
ThroughCo Communications, LLC as public relations agent; and Epiq
Corporate Restructuring, LLC as claims agent.

The U.S. Trustee for Region 7 appointed an official committee to
represent unsecured creditors in the Debtors' Chapter 11 cases. The
committee is represented by Orrick, Herrington & Sutcliffe, LLP.

Sandton Capital Solutions Master Fund VI, LP, as DIP Lender, is
represented by Kristen L. Perry, Esq., at Faegre Drinker Biddle &
Reath, LLP, in Dallas, Texas; Richard J. Bernard, Esq., at Faegre
Drinker Biddle & Reath, LLP, in New York; and Michael R. Stewart,
Esq., and Adam C. Ballinger, Esq., at Faegre Drinker Biddle &
Reath, LLP, in Minneapolis, Minnessota. Sandton may also be reached
through Robert Rice, Esq.


LUMINAR TECHNOLOGIES: Hires Jefferies LLC as Investment Banker
--------------------------------------------------------------
Luminar Technologies, Inc. and its affiliates seek approval from
the U.S. Bankruptcy Court for the Southern District of Texas to
employ Jefferies LLC as investment banker.

The firm will render these services:

     (a) provide advice and assistance in connection with
analyzing, structuring, negotiating and effecting, and acting as
exclusive investment banker to the Company in connection with, any
restructuring, reorganization, recapitalization, repayment or
material modification of the Company's outstanding indebtedness or
obligations (including, without limitation, any preferred equity),
however achieved, including, without limitation, through any offer
by the Company with respect to any outstanding Company indebtedness
or obligations, a solicitation of votes, approvals, or consents
giving effect thereto (including, without limitation, with respect
to a prepackaged or prenegotiated plan of reorganization or other
plan pursuant to the Bankruptcy Code), the execution of any
agreement giving effect to the same, an offer by any third party to
convert, exchange or acquire any outstanding Company indebtedness
or obligations, or any similar balance sheet restructuring
involving the Company (any of the foregoing, a "Restructuring");

     (b) provide financial advice and assistance in connection with
a possible sale, disposition or other business transaction or
series of transactions involving all or a material portion of the
equity or assets of one or more entities comprising the Company,
whether directly or indirectly and through any form of transaction,
including, without limitation, stock sale, asset sale, merger,
reverse merger, asset swap, liquidation, tender or exchange offer,
recapitalization, reorganization, consolidation, amalgamation,
spin-off, split-off, joint venture, strategic partnership, license,
a sale under section 363 of the Bankruptcy Code (including any
"credit bid" made pursuant to section 363(k) of the Bankruptcy Code
and including under a prepackaged or pre-negotiated plan of
reorganization or other plan pursuant to the Bankruptcy Code) or
other transaction (any of the foregoing, an "M&A Transaction");
and

     (c) act as sole and exclusive investment banker, as the case
may be, in connection with any of the following (each, a
"Financing", and a Financing, a Restructuring and a M&A
Transaction, each and together, a "Transaction"): (i) the sale
and/or placement, whether in one or more public or private
transactions, of (A) common equity, preferred equity, and/or
equity-linked securities of the Company (regardless of whether sold
by the Company or its securityholders), including, without
limitation, convertible debt securities (individually and
collectively, "Equity Securities"), and/or (B) notes, bonds,
debentures and/or other debt securities of the Company, including,
without limitation, mezzanine and asset-backed securities
(individually and collectively, "Debt Securities"), and/or (ii) the
arrangement and/or placement of any bank debt and/or other credit
facility of the Company including debtor-in-possession financing
(individually and collectively, "Bank Debt," and any or a
combination of Bank Debt, Equity Securities and/or Debt Securities,
"Instruments"). For the avoidance of doubt, if a Financing is
executed in more than one issuance or tranche, each shall be deemed
to be a Financing for the purposes of the Engagement Letter.

The firm will receive compensation at these fees:

     (a) Monthly Fee. A monthly fee equal to $125,000 per month
until the termination of the Engagement Letter. The first Monthly
Fee shall be payable as of the date of the Engagement Letter and
each subsequent Monthly Fee shall be payable on each monthly
anniversary thereafter. Commencing with the sixth full Monthly Fee
actually paid under the Engagement Letter, an amount equal to 50%
of the Monthly Fees actually paid to Jefferies shall be credited
once, without duplication, against any Restructuring Fee or M&A
Transaction Fee that subsequently becomes payable to Jefferies
under the Engagement Letter.

     (b) Restructuring Fee. Promptly upon consummation of a
Restructuring, a fee (a "Restructuring Fee") in the amount of
$4,000,000. Notwithstanding the foregoing, no Restructuring Fee
shall be payable under the Engagement Letter on account of (i) any
waiver or forbearance agreement or (ii) any amendment, or series of
amendments, of any existing indebtedness unless such amendments,
individually or collectively, extend the maturity of such existing
indebtedness for a period of twelve months or more.

     (c) M&A Transaction Fees. Upon the consummation of an M&A
Transaction involving all or substantially all of the equity or
assets of the Company as of the consummation of such M&A
Transaction, a fee (an "M&A Transaction Fee") equal to the greater
of (A) $4,000,000 and (B) an amount equal to 1.25% of the
Transaction Value (as defined in the Engagement Letter) of such M&A
Transaction.

Upon the consummation of an M&A Transaction not covered by
subsection (c) immediately above, a fee (a "Minority M&A
Transaction Fee") equal to the greater of (A) $500,000 and (B) 2.0%
of the Transaction Value.

It is expressly understood that in the event that more than one M&A
Transaction shall occur, a separate M&A Transaction Fee shall be
payable in respect of each M&A Transaction. Additionally, (i) in
the event that both a Restructuring Fee and an M&A Transaction Fee
is payable on account of the same Transaction, only the greater of
the M&A Transaction Fee and Restructuring Fee shall be payable in
connection therewith; and (ii) for the avoidance of doubt, in no
case shall Jefferies be paid both a Restructuring Fee and an M&A
Transaction Fee pursuant to the Engagement Letter.

     (d) Financing Fee. Promptly upon the closing of any Financing,
a fee equal to:

         -- (i) 1.5% of the maximum principal amount of commitments
of any Bank Debt or Debt Securities of any Financing; and

         -- (ii) 3.5% of the aggregate gross proceeds received or
to be received from the sale of Equity Securities, including,
without limitation, aggregate amounts committed by investors to
purchase Equity Securities in connection with any Financing.

Notwithstanding the foregoing, to the extent a portion of any
Financing is provided by creditors or their affiliates of the
Company existing as of the date of the Engagement Letter, no
Financing Fee shall be payable on account of such portion. In
addition, no Financing Fee shall be payable on account of any
portion of any exit financing that constitutes debt that is rolled
over or rolled from any debtor-in-possession financing for which
Jefferies earned a fee under the Engagement Letter.

     (e) Expense Reimbursement. In addition to any fees that may be
paid to Jefferies under the Engagement Letter, whether or not any
Transaction occurs, the Company will reimburse Jefferies, promptly
upon receipt of an invoice therefor, for all reasonable and
reasonably documented out-of-pocket expenses (including reasonable
and reasonably documented ancillary expenses and fees and expenses
of its counsel and, with the Company's prior approval (not to be
unreasonably withheld), any other independent experts retained by
Jefferies) incurred by Jefferies and its designated affiliates in
connection with the engagement contemplated under the Engagement
Letter; provided, however, that the aggregate of such expenses for
which Jefferies seeks reimbursement pursuant to Section 5 of the
Engagement Letter shall not exceed $50,000 in the aggregate without
the Company's prior written consent (such consent not to be
unreasonably withheld); it being understood that the foregoing
expense cap and reimbursement limitations shall not apply to any
such reimbursable expenses incurred as of and following the
commencement, by the Company, of any bankruptcy case.

Richard Morgner, a managing director at Jefferies, 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:

     Richard W. Morgner
     Jefferies LLC
     520 Madison Avenue
     New York, NY 10022
     Telephone: (212) 284-2300

       About Luminar Technologies Inc.

Luminar Technologies, Inc. is an automotive lidar manufacturer.

Luminar Technologies Inc. and affiliates sought relief under
Chapter 11 of the U.S. Bankruptcy Code (Bankr. S.D. Tex. Lead Case
No. 25-90808) on December 15, 2025. In its petition, Luminar
reported estimated assets between $100 million and $500 million and
estimated liabilities between $500 million and $1 billion.

Luminar is represented by Ronit J. Berkovich, Esq., and Stephanie
Nicole Morrison, Esq., at Weil, Gotshal & Manges LLP. The Company
engaged Jefferies LLC, as investment banking advisers, and Portage
Point Partners, LLC's Triple P TRS, LLC as restructuring advisor
and to provide interim management services for the Company. Omni
Agent Solutions, Inc. serves as the claims and noticing agent.


LUMINAR TECHNOLOGIES: Seeks to Retain Ordinary Course Professional
------------------------------------------------------------------
Luminar Technologies, Inc. and its affiliates seek approval from
the U.S. Bankruptcy Court for the Southern District of Texas to
employ retain non-bankruptcy professionals in the ordinary course
of business.

The Debtors need ordinary course professionals to perform services
for matters unrelated to these Chapter 11 cases.

The Debtors seek to pay OCPs 100 percent of the fees and expenses
incurred.

The Debtors do not believe that any of the OCPs have an interest
materially adverse to them, their estates, creditors, or other
parties in interest in connection with the matter upon which they
are to be engaged.

The OCPs include:

     KPMG LLP
     Financial Audit
     3 Chestnut Ridge Rd,
     Montvale, NJ 07645-1842
     Tier 2

     BDO
     Tax Diligence
     626 Washington Pl Suite 1802,
     Pittsburgh, PA 15219
     Tier 2

     Sidley Austin LLP
     Counsel (Board of Directors)
     1 S. Dearborn St.,
     Chicago, IL 60603-2323
     Tier 2

     Gray Robinson, PA
     Local Counsel (FL)
     301 E. Pine St., Suite 1400,
     Orlando, FL 32801-2741
     Tier 3

     McDermott Will & Emery LLP
     Patent Counsel (LSI)
     444 W. Lake St.,
     Chicago, IL 60606-0029
     Tier 3

     Neal, Gerber & Eisenberg LLP
     Employment Counsel
     2 N. LaSalle St.,
     Chicago, IL 60602-3702
     Tier 3

     Panawell & Partners, LLC
     Patent Counsel (China)
     16 Chao Yang Men Wai St.,
     Dongcheng District,
     Beijing 100020, China
     Tier 3

     Murgitroyd & Company Limited
     Patent Counsel (Korea)
     165-169 Scotland St.,
     Glasgow G5 8PL, United Kingdom
     Tier 3

     Orrick, Herrington & Sutcliffe
     Corporate Counsel / Litigation
     2121 Main St.,
     Wheeling, WV 26003-2809
     Tier 2

     Knobbe, Martens, Olson, & Bear
     Primary Trademark Counsel
     2040 Main St.,
     Irvine, CA 92614-7216
     Tier 3

     Van Pelt, Yi & James LLP
     Primary Patent Counsel
     10050 N. Foothill Blvd.,
     Cupertino, CA 95014-5661
     Tier 3

     Purdy Lucey IP Ltd
     European Patent Counsel
     6-7 Harcourt Terrace,
     Dublin, D02 YX77, Ireland
     Tier 3

     Holzer Patel Drennan, PC
     USPTO (Patent) Filing Services
     216 16th St.,
     Denver, CO 80202-5115
     Tier 3

     Maples Group
     Foreign Counsel - Caymans
     121 South Church St., P.O. Box 309,
     George Town, Grand Cayman KY1-1104
     Cayman Islands
     Tier 3

     JunHe LLP
     Foreign Counsel - China
     20/F, China Resources Building,
     8 Jianguomenbei Ave., Dongcheng District,
     Beijing 100005, China
     Tier 3

     Shardul Amarchand Mangaldas & Co
     Foreign Counsel - India
     Amarchand Towers, 216 Okhla Industrial Estate,
     Phase III, New Delhi 110020, India
     Tier 3

     Chaim Friedland of GNY Gornitzky
     Foreign Counsel - Israel
     Vitania Tel Aviv Tower,
     20 Haharash St., Tel Aviv 6761310, Israel
     Tier 3

     Von Wobeser y Sierra, S.C.
     Foreign Counsel - Mexico
     Torre Soma Chapultepec, 18th Floor,
     Campos Elíseos 204, Polanco
     Mexico City 11560, Mexico
     Tier 3

     CMS Wistrand
     Foreign Counsel - Sweden
     Jakobsbergsgatan 24, 111 44
     Stockholm, Sweden
     Tier 3

     Monomoy Advisors Technical
     Accountants
     2221 Washington Street,
     Building One, Suite 102
     Newton, MA 02462
     Tier 3

     Equity Methods, LLC
     Stock Based Valuation
     17800 N. Perimeter Dr., Suite 200,
     Scottsdale, AZ 85255-5433
     Tier 2

     Young Conaway Stargatt & Taylor, LLP
     Delaware Counsel
     1000 North King Street
     Wilmington, DE 19801
     Tier 2

     Thorpe Shwer
     Counsel (Notices of Suggestion)
     3200 North Central Avenue, Suite 1560
     Phoenix, AZ 85012
     Tier 3

         About Luminar Technologies Inc.

Luminar Technologies, Inc. is an automotive lidar manufacturer.

Luminar Technologies Inc. and affiliates sought relief under
Chapter 11 of the U.S. Bankruptcy Code (Bankr. S.D. Tex. Lead Case
No. 25-90808) on December 15, 2025. In its petition, Luminar
reported estimated assets between $100 million and $500 million and
estimated liabilities between $500 million and $1 billion.

Luminar is represented by Ronit J. Berkovich, Esq., and Stephanie
Nicole Morrison, Esq., at Weil, Gotshal & Manges LLP. The Company
engaged Jefferies LLC, as investment banking advisers, and Portage
Point Partners, LLC's Triple P TRS, LLC as restructuring advisor
and to provide interim management services for the Company. Omni
Agent Solutions, Inc. serves as the claims and noticing agent.


LUMINAR TECHNOLOGIES: Taps King & Spalding as Special Co-Counsel
----------------------------------------------------------------
Luminar Technologies, Inc. and its affiliates seek approval from
the U.S. Bankruptcy Court for the Southern District of Texas to
employ King & Spalding LLP as special investigation co-counsel to
the 2025 Special Investigation Committee of the Board of
Directors.

The firm will render these services:

     a. investigate certain acts, omissions, transactions and
potential claims and causes of action involving or related to
certain current and former directors and officers of the Debtors;

     b. assist the 2025 Special Investigation Committee in
assessing any claims that may be identified as part of the
Investigation;

     c. present to the 2025 Special Investigation Committee the
findings of the Investigation and advise the 2025 Special
Investigation Committee regarding the recommendations to the Board
for consideration;

     d. appear before the Court and any other courts and attend
meetings, each relating to the Investigation to the extent
necessary; and

     e. take all other actions that the 2025 Special Investigation
Committee may determine are necessary, advisable, or appropriate to
fulfill its duties and responsibilities with respect to the
Mandate.

The firm's standard hourly rates are:

     Partners            $1,520 to $2,820
     Counsel             $945 to $2,900
     Associates          $780 to $2,060
     Paraprofessionals   $200 to $980

K&S received an advance payment in the aggregate amount of $250,000
for services.

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

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

   Answer: No. The hourly rates set forth in the Application are
consistent with the rates that K&S charges other comparable chapter
11 clients, and the rate structure provided by K&S is appropriate
and is not significantly different from (a) the rates that K&S
charges in other non-bankruptcy representations or (b) the rates of
other comparably skilled professionals for similar engagements.

   Question: Do any of the professionals in this engagement vary
their rate based on the geographic location of these chapter 11
cases?

   Answer: No.

   Question: If K&S has represented the Debtors in the 12 months
prepetition, disclose K&S's billing rates and material financial
terms for the prepetition engagement, including any adjustments
during the 12 months prepetition. If K&S's billing rates and
material financial terms have changed post-petition, explain the
difference and the reasons for the difference.

   Answer: K&S was formally engaged by the Debtors on December 12,
2025. K&S's customary hourly rates for this matter through 2026,
subject to change from time to time, are $1,520 to $2,820 for
partners, $945 to $2,900 for counsel, $780 to $2,060 for
associates, and $200 to $980 for staff attorneys and
paraprofessionals.

   Question: Have the Debtors approved K&S's budget and staffing
plan, and, if so, for what budget period?

   Answer: The Debtors have approved K&S's prospective budget and
staffing plan for these chapter 11 cases. K&S and the Debtors will
review such budget following the close of the budget period to
determine a budget for the following period, if needed.

Thaddeus D. Wilson, a partner at K&S, 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:

     Thaddeus D. Wilson, Esq.
     King & Spalding LLP
     1100 Louisiana Street Suite 4100
     Houston, TX 77002
     Tel: (713) 751 3200

       About Luminar Technologies Inc.

Luminar Technologies, Inc. is an automotive lidar manufacturer.

Luminar Technologies Inc. and affiliates sought relief under
Chapter 11 of the U.S. Bankruptcy Code (Bankr. S.D. Tex. Lead Case
No. 25-90808) on December 15, 2025. In its petition, Luminar
reported estimated assets between $100 million and $500 million and
estimated liabilities between $500 million and $1 billion.

Luminar is represented by Ronit J. Berkovich, Esq., and Stephanie
Nicole Morrison, Esq., at Weil, Gotshal & Manges LLP. The Company
engaged Jefferies LLC, as investment banking advisers, and Portage
Point Partners, LLC's Triple P TRS, LLC as restructuring advisor
and to provide interim management services for the Company. Omni
Agent Solutions, Inc. serves as the claims and noticing agent.


LUMINAR TECHNOLOGIES: Taps Robin Chiu of Triple P TRS as CRO
------------------------------------------------------------
Luminar Technologies, Inc. and its affiliates seek approval from
the U.S. Bankruptcy Court for the Southern District of Texas to
employ Triple P TRS, LLC to provide Robin Chiu of Portage Point as
chief restructuring officer and additional personnel.

Portage Point's services include:

     (a) approving disbursements or series of related disbursements
that individually or in the aggregate exceed $10,000, other than
those in the ordinary course of business; provided that any
payments to third party vendors, suppliers or other service
providers shall not be deemed to be in the ordinary course of
business;

     (b) assisting in the evaluation and/or development of a
short-term cash flow model and/or related liquidity management
tools for the Debtors for such purpose(s) as the Debtors may
require;

     (c) assisting in the evaluation and/or development of a
business plan and/or such other related forecasts and analyses for
the Debtors for such purpose(s) as the Debtors may require;

     (d) assisting in the evaluation and/or development of various
strategic and/or financial alternatives and financial analyses for
such purpose(s) as the Debtors may require;

     (e) attending meetings of the board of directors (or similar
governing body) of the Debtors with respect to matters on which
Portage Point has been engaged to advise hereunder;

     (f) assisting the Debtors in its engagement and negotiations
with its various constituents, including, without limitation,
holders of the Debtors' debt or equity, the Debtors' employees, and
the Debtors' customers, vendors, and other commercial
counterparties, which assistance may include, without limitation,
meeting with Constituents, developing presentations and providing
management with financial analytical assistance necessary to
facilitate such negotiations;

     (g) assisting in the development and distribution of other
information that may be required by the Debtors or the
Constituents;

     (h) assisting in the evaluation and implementation of
contingency planning related to Debtors' commencing or otherwise
becoming the subject of a case under the Bankruptcy Code;

     (i) assisting in obtaining and presenting information required
by parties in interest in a chapter 11 case, including any
statutory committees appointed in the chapter 11 cases, or by this
Court;

     (j) providing testimony, as necessary, with respect to matters
on which Portage Point has been engaged to advise hereunder in any
proceeding in a chapter 11 case;

     (k) assisting in the preparation of other business, financial
and/or other reporting related to a chapter 11 case, including, but
not limited to, development and execution of asset sales, a chapter
11 plan of reorganization for the Debtors, and a disclosure
statement for the Plan; and

     (l) providing the Debtors with assistance on such other
matters as may be requested by the Debtors that are within Portage
Point's expertise and otherwise mutually agreeable to Portage Point
and the Debtors.

The firm's hourly rates:

     CEO                            $1,500
     Service Line Leader            $970 to $1,045
     Chief Restructuring Officer    $985
     Managing Director              $875 to $985
     Director                       $690 to $840
     Vice President                 $540 to $705
     Associate                      $390 to $470

Robin Chiu, managing director at Portage Point Partners, disclosed
in a court filing that the firm is a "disinterested person"
pursuant to Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Robin Chiu
     Portage Point Partners, LLC
     640 Fifth Ave, 10th Floor
     New York, NY 10019
     Tel: (646) 765-3647
     Email: rchiu@pppllc.com

       About Luminar Technologies Inc.

Luminar Technologies, Inc. is an automotive lidar manufacturer.

Luminar Technologies Inc. and affiliates sought relief under
Chapter 11 of the U.S. Bankruptcy Code (Bankr. S.D. Tex. Lead Case
No. 25-90808) on December 15, 2025. In its petition, Luminar
reported estimated assets between $100 million and $500 million and
estimated liabilities between $500 million and $1 billion.

Luminar is represented by Ronit J. Berkovich, Esq., and Stephanie
Nicole Morrison, Esq., at Weil, Gotshal & Manges LLP. The Company
engaged Jefferies LLC, as investment banking advisers, and Portage
Point Partners, LLC's Triple P TRS, LLC as restructuring advisor
and to provide interim management services for the Company. Omni
Agent Solutions, Inc. serves as the claims and noticing agent.


LUMINAR TECHNOLOGIES: Taps Weil Gotshal & Manges LLP as Attorney
----------------------------------------------------------------
Luminar Technologies, Inc. and its affiliates seek approval from
the U.S. Bankruptcy Court for the Southern District of Texas to
employ Weil, Gotshal & Manges LLP as attorneys.

The firm will render these services:

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

     b. prepare on behalf of the Debtors, as debtors in possession,
all necessary motions, applications, answers, orders, reports, and
other papers in connection with the administration of the Debtors'
estates;

     c. take all appropriate actions in connection with the sale of
any or all of the Debtors' assets pursuant to section 363 of the
Bankruptcy Code or otherwise;

     d. take all necessary actions in connection with the
investigation, review, analysis, and prosecution, on behalf of the
2025 Special Investigation Committee of the Board of Directors of
Luminar Technologies, Inc., of potential claims and causes of
action that the Debtors may hold;

     e. take all necessary actions in connection with any chapter
11 plan and related disclosure statement and all related documents,
and such further actions as may be required in connection with the
administration of the Debtors' estates;

     f. preserve and maximize the value of the Debtors' assets,
including their ownership in direct and indirect non-Debtor
subsidiaries, including providing counsel related to such
non-Debtor subsidiaries; and

     g. perform all other necessary legal services in connection
with the prosecution of these chapter 11 cases.

Weil's current hourly rates are:
   
                              2025              2026

     Partners            $2,150 to $2,850    $1,725 to $2,575
     Associates          $975 to $1,725      $890 to $1,560
     Paraprofessionals   $395 to $675        $375 to $630

Weil received payments and advances in the aggregate amount of
$15,750,000 for professional services performed and to be
performed.

The following is provided in response to the request for additional
information set forth in Appendix B, Paragraph D.1 of the Fee
Guidelines.

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

   Response: No.

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

   Response: No.

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

   Response: Weil represented the Debtors in the three months prior
to the Petition Date. Paragraph 22 herein discloses (i) the billing
rates used by Weil through December 31, 2025 (inclusive of the
Petition Date), and (ii) Weil's current customary hourly rates,
effective as of January 1, 2026, which are subject to annual
adjustment. At the beginning of the representation, Weil provided
the Debtors a onetime fee credit of $1,000,000 that was applied
over two invoices between September 2025 and October 2025.

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

   Response: Weil is developing a prospective budget and staffing
plan for these chapter 11 cases. Weil and the Debtors will review
such budget following the close of the budget period to determine a
budget for the following period.

As disclosed in the court filings, Weil is a "disinterested person"
as that term is defined in section 101(14) of the Bankruptcy Code
as modified by section 1107(b) of the Bankruptcy Code.

The firm can be reached through:

      Ronit J. Berkovich, Esq.
      Weil, Gotshal & Manges LLP
      767 Fifth Avenue
      New York, NY 10153
      Tel: (212) 310-8534
      Email: ronit.berkovich@weil.com

       About Luminar Technologies Inc.

Luminar Technologies, Inc. is an automotive lidar manufacturer.

Luminar Technologies Inc. and affiliates sought relief under
Chapter 11 of the U.S. Bankruptcy Code (Bankr. S.D. Tex. Lead Case
No. 25-90808) on December 15, 2025. In its petition, Luminar
reported estimated assets between $100 million and $500 million and
estimated liabilities between $500 million and $1 billion.

Luminar is represented by Ronit J. Berkovich, Esq., and Stephanie
Nicole Morrison, Esq., at Weil, Gotshal & Manges LLP. The Company
engaged Jefferies LLC, as investment banking advisers, and Portage
Point Partners, LLC's Triple P TRS, LLC as restructuring oi9and to
provide interim management services for the Company. Omni Agent
Solutions, Inc. serves as the claims and noticing agent.


M&O LLC: Seeks Chapter 11 Bankruptcy in Kansas
----------------------------------------------
On January 23, 2026, M&O LLC filed for Chapter 11 protection in the
District of Kansas. According to court filings, the Debtor reports
between $100,001 and $1 million in debt owed to its creditors.

                      About M&O LLC

M&O LLC is a Kansas-based limited liability company engaged in
general business operations, which may include asset management,
investment activities, or commercial services.

M&O LLC sought relief under Chapter 11 of the U.S. Bankruptcy Code
(Bankr. Case No. 26-20080) on January 23, 2026. In its petition,
the Debtor reports estimated assets of $100,001-$1 million and
estimated liabilities of $100,001-$1 million.

Honorable Chief Bankruptcy Judge Dale L. Somers handles the case.

The Debtor is represented by Robert Hammeke, Esq., Dentons US LLP.


MAIYA WISH: Seeks to Hire McConnell Valdes as Bankruptcy Counsel
----------------------------------------------------------------
Maiya Wish LLC seeks approval from the U.S. Bankruptcy Court for
the Central District of California to hire McConnell Valdes LLC, as
bankruptcy counsel.

The firm requires McConnell Valdes to:

     a. advise the Debtor of its rights, powers and duties as the
Debtor and debtor-in-possession;

     b. advise the Debtor in connection with a determination on
whether reorganization is feasible and, if not, helping the Debtor
in the orderly liquidation of its assets;

     c. assist the Debtor with respect to negotiations with
creditor for the purpose of proposing and confirming a viable plan
of reorganization;

     d. prepare necessary legal papers and documents;

     e. represent the Debtor in proceedings and hearings in the
Bankruptcy Court;

     f. perform all other legal services for and on behalf of the
Debtor that may be necessary or appropriate in the administration
of the Debtor's Chapter 11 case; and

     g. other professional services, if necessary.

McConnell Valdes will be paid at these hourly rates:

     Brian K. Tester, Senior Counsel          $500
     Nayuan Zouaira-Trinidad, Capital Member  $265
     Victoria Rivera Llorens, Associate       $225
     Javier A. Aquino Vidal, Associate        $215
     Paralegals                               $170

McConnell Valdes will be paid a retainer in the amount of $15,000.

McConnell Valdes will also be reimbursed for reasonable
out-of-pocket expenses incurred.

Brian K. Tester, a senior counsel of McConnell Valdes LLC, assured
the Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtor and its estates.

McConnell Valdes can be reached at:

     Brian K. Tester, Esq.
     MCCONNELL VALDES LLC
     270 Munoz Rivera Avenue, Suite 7
     9th Floor, Hato Rey, PR 00918
     Tel: (787) 250-5619
     E-mail: bkt@mcvpr.com

       About Maiya Wish LLC

Maiya Wish LLC, doing business as We Are Amma, designs and sells
women's apparel and postpartum essentials focused on
nursing-friendly and postpartum support garments for new mothers.
The California-based limited liability company offers products such
as The Cocoon nursing cover and other maternity and postpartum
clothing, emphasizing comfort, functionality and thoughtful design
for the fourth trimester. We Are Amma operates online and targets
mothers seeking supportive, stylish postpartum wear and
accessories.

Maiya Wish LLC sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. Case No. 26-10018) on January 09, 2026. In
its petition, the Debtor reports estimated assets of $0 to $100,000
and estimated liabilities ranging from $1 million to $10 million.

Honorable Bankruptcy Judge Ronald A. Clifford III handles the
case.

The Debtor is represented by Brian K. Tester, Esq., of McConnell
Valdes LLC.


MANAGEMENT MCOA: Hires Berger Singerman LLP as Bankruptcy Counsel
-----------------------------------------------------------------
Management MCOA, LLC seeks approval from the U.S. Bankruptcy Court
for the Southern District of Florida to hire Berger Singerman LLP
as counsel.

The firm's services include:

     (a) give advice to the Debtor with respect to its powers and
duties and the continued management of its business operations;

     (b) advise the Debtor with respect to its responsibilities in
complying with the United States Trustee's Operating Guidelines and
Reporting Requirements and with the rules of the Court;

     (c) prepare legal documents necessary for the efficient
administration of this case;

     (d) protect the interests of the Debtor in all matters pending
before the Court; and

     (e) represent the Debtor in negotiations with its creditors
and in the preparation of a plan.

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

     Attorneys                          $430 - $1,000
     Jordi Guso, Managing Partner              $950
     Of Counsel and Associate Attorneys $525 - $735
     Legal Assistants and Paralegals     $85 - $495

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

Berger Singerman received a total retainer in the amount of
$250,000 from the Debtor.

Jordi Guso, Esq., a managing partner at Berger Singerman, disclosed
in a court filing that his firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Jordi Guso, Esq.
     BERGER SINGERMAN LLP
     1450 Brickell Avenue, Suite 1900
     Miami, FL 33131
     Tel: (305) 714-4375
     Fax: (305) 714-4340
     Email: jguso@bergersingerman.com

         About Management MCOA LLC

Management MCOA, LLC sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. Case No. 25-25184) on December 23, 2025. In
its petition, the Debtor reports estimated assets of $0-$100,000
and estimated liabilities of $0-$100,000.

Honorable Bankruptcy Judge Erik P. Kimball handles the case.

The Debtor is represented by Jordi Guso, Esq.


MANAGEMENT MCOA: Hires Development Specialists Inc. as CRO
----------------------------------------------------------
Management MCOA LLC and affiliates seek approval from the U.S.
Bankruptcy Court for the Southern District of Florida to employ
Development Specialists, Inc. and designate Joseph J. Luzinski, as
chief restructuring officer.

The firm will provide these services:

   -- assist the Debtors in the design and implementation of a
restructuring strategy to maximize the enterprise value of the
Debtors;

   -- review and refine the Debtors' short-term weekly cash
receipts and disbursements forecasts/budgets;

   -- provide the services of Joseph J. Luzinski to serve as CRO
for each Company, with responsibility and appropriate authority to
implement the restructuring strategy adopted by the Companies;

   -- assist the Companies with such other matters as may be
requested by Companies and agreed to by DSI.

   -- assist the Debtors in the preparation of financial
disclosures required by the Court, including schedules, statements
and monthly operating reports;

   -- advise the Debtors and their legal and other professional
advisors in responding to third party requests;

   -- attend meeting and assisting in communications with parties
in interest and their professionals, including any official
committees, the Office of the United States Trustee (the "U.S.
Trustee"), and any other governmental or regulatory agencies
asserting jurisdiction over the business and affairs of the
Debtors;

   -- provide litigation advisory services with respect to
accounting and financial matters as needed; and

   -- provide such other services as may be requested by the CRO or
the Debtors consistent with the role of a professional providing
financial advisory consulting services and not duplicative of
service provided by other professionals in these Chapter 11 Cases.

The firm will be paid at these rates:

     Senior Managing Directors      $595 to $865 per hour
     Directors/Managing Directors   $410 to $575 per hour
     Associates                     $195 to $345 per hour

On December 23, 2025, the firm received from the Debtors' equity
owner, Pure Health Investments LLC, a retainer payment in the
amount of $50,000.00 (the "Initial Retainer"). On January 12, 2025,
the firm received from the Debtors' equity owner, Pure Health
Investments LLC, an additional retainer payment in the amount of
$50,000.

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

Mr. Luzinski 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:
   
     Joseph J. Luzinski
     Development Specialists, Inc.
     500 East Broward Boulevard, Suite 1700
     Fort Lauderdale, FL 33394
     Telephone: (305) 374-2717
     Email: jluzinski@DSIConsulting.com

              About Management MCOA LLC

Management MCOA, LLC sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. Case No. 25-25184) on December 23, 2025. In
its petition, the Debtor reports estimated assets of $0-$100,000
and estimated liabilities of $0-$100,000.

Honorable Bankruptcy Judge Erik P. Kimball handles the case.

The Debtor is represented by Jordi Guso, Esq.


MARELLI AUTOMOTIVE: Seeks to Extend Plan Exclusivity to June 15
---------------------------------------------------------------
Marelli Automotive Lighting USA LLC and affiliates asked the U.S.
Bankruptcy Court for the District of Delaware to extend their
exclusivity periods to file a plan of reorganization and obtain
acceptance thereof to June 15 and August 12, 2026, respectively.

The Debtors explain that the worldwide scope of their operations
and the complexity of their capital structure means that the
Debtors must navigate a number of complex issues during the chapter
11 process. The Debtors and their advisors have spent (and continue
to spend) significant amounts of time coordinating with parties in
interest and non-Debtor affiliates around the world, from
navigating the complexities of operating in 26 countries to
addressing the operational overhang for the Debtors' affiliates
resulting from the chapter 11 cases.

The Debtors claim that leading up to and since the Petition Date,
they have made significant progress in negotiating with their
stakeholders and administering these chapter 11 cases, which
warrants a further extension of the Exclusivity Period. The Debtors
commenced these chapter 11 cases with limited liquidity and have
moved expeditiously through these chapter 11 cases and advanced
discussions among the Debtors' key stakeholders regarding global
consensus in these chapter 11 cases.

Since the Petition Date, the Debtors have paid their postpetition
debts in the ordinary course of business or as otherwise provided
by Court order.

The Debtors assert that their exclusivity extension request is not
intended to pressure creditors to submit to the Debtors'
restructuring demands but to provide sufficient time for the
Debtors to file and eventually confirm a value-maximizing chapter
11 plan and implement the transactions contemplated thereby without
the disruption and distraction created by competing plan proposals.
Accordingly, the relief requested herein is without prejudice to
the Debtors' creditors and will benefit the Debtors' estates, their
creditors, and all other key parties in interest.

Co-Counsel for the Debtors:             

                        Laura Davis Jones, Esq.
                        Timothy P. Cairns, Esq.
                        Edward A. Corma, Esq.
                        PACHULSKI STANG ZIEHL & JONES LLP
                        919 North Market Street, 17th Floor
                        P.O. Box 8705
                        Wilmington, Delaware 19899 (Courier 19801)
                        Tel: (302) 652-4100
                        Fax: (302) 652-4400
                        Email: ljones@pszjlaw.com
                               tcairns@pszjlaw.com
                               ecorma@pszjlaw.com

Co-Counsel for the Debtors:                

                        Joshua A. Sussberg, P.C.
                        Nicholas M. Adzima, Esq.
                        Evan Swager, Esq.
                        KIRKLAND & ELLIS LLP
                        KIRKLAND & ELLIS INTERNATIONAL LLP
                        601 Lexington Avenue
                        New York, New York 10022
                        Telephone: (212) 446-4800
                        Facsimile: (212) 446-4900
                        Email: joshua.sussberg@kirkland.com
                               nicholas.adzima@kirkland.com
                               evan.swager@kirkland.com

                           - and -

                        Ross M. Kwasteniet, P.C.
                        Spencer A. Winters, P.C.
                        333 West Wolf Point Plaza
                        Chicago, Illinois 60654
                        Tel: (312) 862-2000
                        Fax: (312) 862-2200
                        Email: ross.kwasteniet@kirkland.com
                               spencer.winters@kirkland.com

               About Marelli Automotive Lighting USA

Marelli Automotive Lighting USA, LLC is a global automotive parts
supplier based in Saitama, Japan. The company designs and
manufactures advanced technologies for leading automakers,
including lighting systems, electronic components, software
solutions, and interior products. Operating in 24 countries with a
workforce of over 46,000, Marelli also collaborates with
motorsports teams and industry partners on high-performance
component development.

Marelli and its affiliates sought relief under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. D. Del. Lead Case No. 25-11034) on
June 11, 2025. In its petition, Marelli reported between $1 billion
and $10 billion in assets and liabilities.

Judge Brendan Linehan Shannon handles the cases.

The Debtors are represented by Kirkland & Ellis LLP, Kirkland &
Ellis International LLP, and Pachulski Stang Ziehl & Jones LLP.
Alvarez & Marsal North America, LLC is the Debtors' restructuring
advisor.  PJT Partners Inc. is the Debtors' investment banker.
Kurtzman Carson Consultants, LLC, doing business as Verita Global,
is the Debtors' notice and claims agent.

The U.S. Trustee for Region 3 appointed an official committee to
represent unsecured creditors in the Debtors' Chapter 11 cases. The
committee tapped Paul Hastings, LLP and Morris James, LLP as legal
counsel and FTI Consulting, Inc. as its financial advisor.


MARTINS FOOD: Gets Extension to Access Cash Collateral
------------------------------------------------------
Martins Food Technology, LLC received another extension from the
U.S. Bankruptcy Court for the Middle District of Florida, Fort
Myers Division, to use cash collateral.

At the recent hearing, the court authorized the Debtor to continue
using cash collateral on the same terms as the prior order and
scheduled a further hearing for February 11.

The Debtor was initially allowed to access cash collateral under
the court's January 13 interim order. The initial order granted
secured creditors protection through automatically perfected
post-petition replacement liens on the Debtor's pre-bankruptcy
collateral and cash collateral.

The order also required Martins to maintain insurance, provide
access to its records and premises, and comply with all
debtor-in-possession obligations as additional protection.

The secured creditors that may assert perfected, pre-bankruptcy
security interests in the cash collateral are the U.S. Small
Business Administration and Farm Credit of Florida, ACA, in its
sole capacity and as agent or nominee for Florida Federal Land Bank
Association, FLCA.

The SBA asserts a claim of $529,883.90, while Farm Credit of
Florida asserts two claims totaling $1,323,428.46.

                  About Martins Food Technology LLC

Martins Food Technology, LLC, doing business as Naples Fresh, is a
family-owned agricultural company based in Naples, Florida,
specializing in greenhouse-grown hydroponic lettuce and herbs. It
operates fully controlled, bio-secure facilities that use advanced
technology to produce fresh, flavorful, and non-GMO greens
year-round. Martins Food Technology emphasizes sustainable farming
practices and innovation to deliver local produce while minimizing
environmental impact.

Martins Food Technology filed a petition under Chapter 11,
Subchapter V of the Bankruptcy Code (Bankr. M.D. Fla. Case No.
25-02199) on November 5, 2025, with $898,467 in assets and
$3,113,463 in liabilities. Saint Clair Martins, managing member,
signed the petition.

Michael Dal Lago, Esq., at Dal Lago Law represents the Debtor as
bankruptcy counsel.


MERYDE GROUP: Seeks Chapter 11 Bankruptcy in New York
-----------------------------------------------------
On January 21, 2026, Meryde Group of Hotels LLC filed for Chapter
11 protection in the U.S. Bankruptcy Court for the Southern
District of New York. According to court filings, the Debtor
reports between $1MM and $10MM in debt owed to 1 to 49 creditors.

             About Meryde Group of Hotels LLC

Meryde Group of Hotels LLC is a hospitality company engaged in the
ownership and operation of hotel properties.

Meryde Group of Hotels LLC sought relief under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. Case No. 26-22056) on January 21,
2026. In its petition, the Debtor reports estimated assets of $1MM
to $10MM and estimated liabilities of $1MM to $10MM.

Honorable Bankruptcy Judge Sean H. Lane handles the case.

The Debtor is represented by Douglas J. Pick, Esq. of Pick &
Zabicki LLP.


MID-COLORADO INVESTMENT: Trustee Taps Plummer Assoc. as Consultant
------------------------------------------------------------------
Joli A. Lofstedt, Chapter 11 Trustee of Mid-Colorado Investment
Company, Inc., seeks approval from the U.S. Bankruptcy Court for
the District of Colorado to employ Plummer Associates, Inc. as
water consultant.

The firm will render these services:

     a. provide general professional engineering services; and

     b. assist with water-rate setting, including evaluating system
costs, estimating user rates, analyzing rate structures, and
conducting a comparison of water rates charged by similar nearby
systems to support the Debtor’s pricing for water delivered to
the Sage Water Users Association.

The firm will be paid at these rates:

     Brett Gracely        $300 per hour
     Other Consultants    $85 to $345 per hour

As disclosed in the court filings, Plummer is disinterested, as
that term is defined in 11 U.S.C. Sec. 101 (14).

The firm can be reached through:

     Brett Gracely
     Plummer Associates, Inc.
     1221 Auraria Parkway
     Denver, CO 80204
     Tel: (303) 300-3464

     About Mid-Colorado Investment Company, Inc.

Mid-Colorado Investment Company provides bulk water services to a
community in El Paso County and operates a small cattle ranch.

Mid-Colorado Investment Company filed a petition under Chapter 11,
Subchapter V of the Bankruptcy Code (Bankr. D. Colo. Case No.
25-11742) on March 31, 2025, listing up to $10 million in assets
and up to $50,000 in liabilities. Charles A. Hagedorn, president
and treasurer, signed the petition.

Judge Joseph G. Rosania, Jr. oversees the case.

The Debtor tapped Daniel J. Garfield, Esq., at Fairfield and Woods,
PC as bankruptcy counsel and Hackstaff Snow Atkinson & Griess, LLC
as special counsel.

On Apr. 2, 2025, Joli Lofstedt was appointed as Chapter 11 trustee
in this Chapter 11 case. The trustee tapped Onsager Fletcher
Johnson Palmer LLC as counsel.


MKS INC: Moody's Rates New Amended & Extended Bank Loans 'Ba1'
--------------------------------------------------------------
Moody's Ratings assigned Ba1 ratings to MKS Inc.'s (MKS) proposed
amended and extended senior secured bank credit facilities
including the term B loans and the revolving credit facility. All
other ratings, including MKS Inc.'s Ba2 corporate family rating and
Ba2-PD probability of default rating remain unchanged. The
speculative grade liquidity rating (SGL) remains SGL-1. The outlook
remains stable.

The proposed transaction seeks to extend the existing senior
secured term loans to 7 years from closing, partially repay the
dollar term B loans with net cash proceeds from a future incurrence
of unsecured debt, and upsize the revolving credit facility and
extend it to 5 years from closing.

RATINGS RATIONALE

MKS's Ba2 CFR reflects the company's broad portfolio, installed
base, solid profitability, and low capital intensity, which
supports its free cash flow generation and credit profile. However,
the company's financial leverage still remains high due to its 2022
acquisition of Atotech Limited and weak market conditions that
significantly delayed the company's planned deleveraging. MKS has
directed excess free cash flow towards debt repayment reducing
debt/EBITDA (Moody's adjusted) to low-5x at September 30, 2025.
Moody's expects leverage to decline to below 5x in 2026 based on
mid-single digit revenue growth at around current margins.

The SGL rating of SGL-1 reflects MKS's very good liquidity, which
is supported by consistent FCF generation and a large cash balance.
Moody's expects that MKS will generate annual FCF (Moody's
adjusted) of around $350 million or higher over the next 12 to 18
months and that the company's cash balance will likely remain above
$500 million. Given the expected FCF generation and sizable cash
balance, Moody's expects that the proposed upsized revolver will
remain undrawn. The term loans as proposed do not contain financial
maintenance covenants while the revolver as proposed contains a
springing covenant if more than 35% of the facility is drawn.

The instrument level ratings reflect the mix of secured and
unsecured debt in the capital structure, and the instruments'
ranking in the capital structure. The company's senior secured
credit facilities are rated Ba1, one notch above the CFR,
reflecting their senior ranking with respect to the senior
unsecured convertible notes (unrated). Additionally, while the
company intends to incur unsecured debt to partially pay down its
term loan, Moody's views it likely that the company will continue
to maintain a material mix of senior secured debt in the future.

The stable outlook reflects Moody's expectations that debt/EBITDA
(Moody's adjusted) will improve to below 5x and FCF to debt
(Moody's adjusted) will be maintained at mid- to high-single digits
percent, respectively, over the next 12 to 18 months.

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

The ratings could be upgraded if the revenue growth is expected to
be sustained at least in the mid-single digit percentage range,
EBITDA margin (Moody's adjusted) rises to the mid-20% range, and
the company substantially reduces funded debt such debt/EBITDA
(Moody's adjusted) is expected to be maintained below 4x for most
of an industry cycle.

The ratings could be downgraded if revenue declines are expected to
continue, EBITDA margin (Moody's adjusted) declines below 20% and
if debt/EBITDA (Moody's adjusted) is expected to be maintained
above 5x for most of an industry cycle.

MKS Inc. makes instruments, subsystems, and process control systems
that measure, monitor, analyze, power, and control critical
parameters of advanced manufacturing processes. MKS also makes
plating chemistries, equipment, and related software used in the
manufacture of printed circuit boards and a variety of consumer and
industrial products.

The principal methodology used in these ratings was Manufacturing
published in September 2025.


MMA LAW: Loses Bid to Enforce Automatic Stay on Foskey Order
------------------------------------------------------------
Chief Judge Eduardo V. Rodriguez of the United States Bankruptcy
Court for the Southern District of Texas, Houston Division, denied
the emergency motion filed by MMA Law Firm, PLLC to enforce the
automatic stay and to declare the  post-petition Foskey order void
and of no legal effect.

The Motion requests that the Court find that an order entered on
December 12, 2024 by Magistrate Judge Michael B. North of the
Eastern District of Louisiana is void because the Order was entered
in violation of the automatic stay. However, the Court concludes
the Motion does not allege, with specificity, that a party is
imminently threatening to use the Order to injure the Debtor, or
that a party has injured the Debtor by violating the stay. The
Debtor asserts that clarification of the effect of the Order on the
Debtor’s estate would assist the Debtor and other parties in
reaching a global settlement and facilitate meaningful progress
toward plan confirmation at an upcoming mediation. The possibility
that the Order may hypothetically affect an upcoming mediation is
not sufficient to warrant a ruling by this Court.

A copy of the Court's Order dated January 20, 2026, is available at
https://urlcurt.com/u?l=kArlJ5 from PacerMonitor.com.

                       About MMA Law Firm

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

MMA Law Firm filed Chapter 11 petition (Bankr. S.D. Tex. Case No.
24-31596) on April 9, 2024, with $100 million to $500 million in
assets and $10 million to $50 million in liabilities. Zach Moseley,
managing member, signed the petition.

Judge Eduardo V. Rodriguez oversees the case.

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


MOUNTAIN WEST: Brian Rothschild Named Subchapter V Trustee
----------------------------------------------------------
The Acting U.S. Trustee for Region 19 appointed Brian Rothschild of
Parsons Behle & Latimer as Subchapter V trustee for Mountain West
Medical Clinic LLC.

Mr. Rothschild will be paid an hourly fee of $550 for his services
as Subchapter V trustee and will be reimbursed for work-related
expenses incurred.

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

The Subchapter V trustee can be reached at:

     Brian M. Rothschild
     PARSONS BEHLE & LATIMER
     201 South Main Street, Suite 1800
     Salt Lake City, Utah 84111
     Telephone: 801.532.1234
     Facsimile: 801.536.6111
     BRothschild@parsonsbehle.com
     ECF@parsonsbehle.com

              About Mountain West Medical Clinic LLC

Mountain West Medical Clinic, LLC sought protection under Chapter
11 of the U.S. Bankruptcy Code (Bankr. D. Utah Case No. 26-20238)
on January 15, 2026, with up to $50,000 in assets and $100,001 to
$500,000 in liabilities.

Judge Michael F. Thomson presides over the case.


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

    Debtor                                      Case No.
    ------                                      --------
    MTF Holdings, LLC                           26-10236
    2102 Spring Valley Road
    Lancaster, PA 17603

    MTF Enterprises, LLC                        26-10237
    2102 Spring Valley Road
    Lancaser, PA 17603

    MTF Group, LLC                              26-10239
    2102 Spring Valley Road
    Lancaster, PA 17603

    MTF Management, LLC                         26-10240
    2102 Spring Valley Road
    Lancaster, PA 17603

    MTF Childcare, LLC                          26-10243
    400 Conway Village Blvd
    Suite 207
    Gonzales, LA 70737

    MTF Ventures, LLC                           26-10241
    2102 Spring Valley Road
    Lancaster, PA 17603

Business Description:

MTF Holdings, LLC is a privately held investment holding company
that manages strategic investments across real estate, corporate
equity, and alternative asset classes.  The Company is based in
Lancaster, Pennsylvania, and engages in allocating capital and
providing oversight to its portfolio businesses.

Chapter 11 Petition Date: January 21, 2026

Court: United States Bankruptcy Court
       Eastern District of Pennsylvania

Judge: Hon. Patricia M Mayer

Debtors'
General
Bankruptcy
Counsel:              Albert A. Ciardi, III, Esq.
                      CIARDI CIARDI & ASTIN
                      1905 Spruce Street
                      Philadelphia, PA 19103
                      Tel: 215-557-3550

Each Debtor's
Estimated Assets: $500,000 to $1 million

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

The petitions were signed by Michael Fay as owner.

A full-text copy of MTF Holdings' list of its 20 largest unsecured
creditors is available for free on PacerMonitor at:

https://www.pacermonitor.com/view/DY4UGFA/MTF_HOLDINGS_LLC__paebke-26-10236__0016.0.pdf?mcid=tGE4TAMA

Full-text copies of the Debtors' petitions are available for free
on PacerMonitor at:

https://www.pacermonitor.com/view/DY4UGFA/MTF_HOLDINGS_LLC__paebke-26-10236__0016.0.pdf?mcid=tGE4TAMA

https://www.pacermonitor.com/view/ZGQ3O7I/MTF_ENTERPRISES_LLC__paebke-26-10237__0001.0.pdf?mcid=tGE4TAMA

https://www.pacermonitor.com/view/6N7T3LI/MTF_GROUP_LLC__paebke-26-10239__0001.0.pdf?mcid=tGE4TAMA

https://www.pacermonitor.com/view/637GA6Y/MTF_MANAGEMENT_LLC__paebke-26-10240__0001.0.pdf?mcid=tGE4TAMA

https://www.pacermonitor.com/view/4B7EYTQ/MTF_CHILDCARE_LLC__paebke-26-10243__0001.0.pdf?mcid=tGE4TAMA

https://www.pacermonitor.com/view/7XVCKUA/MTF_VENTURES_LLC__paebke-26-10241__0001.0.pdf?mcid=tGE4TAMA


NCP MANAGEMENT: Seeks Chapter 11 Bankruptcy in Texas
----------------------------------------------------
On January 21, 2026, NCP Management, LLC, filed for Chapter 11
protection in the Southern District of Texas. According to court
filings, the Debtor reports between $10 million and $50 million in
debt owed to 100-199 creditors.

                     About NCP Management, LLC

NCP Management, LLC is a Texas-based management and investment firm
that oversees a portfolio of business operations, providing
financial management and strategic advisory services.

NCP Management, LLC sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. Case No. 26-90122) on January 21, 2026. In
its petition, the Debtor reports estimated assets of $0-$100,000
and estimated liabilities of $10 million to $50 million.

Honorable Bankruptcy Judge Alfredo R. Perez handles the case.

The Debtor is represented by Omar Jesus Alaniz, Esq., Reed Smith
LLP.


NEPTUNE BIDCO: Moody's Rates New Sr. Secured First Lien Notes 'B3'
------------------------------------------------------------------
Moody's Ratings assigned a B3 rating to Neptune Bidco US Inc.'s
(Nielsen) senior secured first lien notes currently being marketed.
All other credit ratings, including the B3 corporate family rating
and stable outlook remain unchanged.

The rating action follows Nielsen's announcement [1] that it has
launched an offering of $750 million senior secured first lien
notes. Nielsen plans to use the net proceeds from the offering
along with $200 million balance sheet cash to repay in full the
remaining stub of its secured second lien term facility (unrated,
$622 million outstanding at December 31, 2025) and a portion of its
senior secured first lien term loan A due 2028 ($1,801 million
outstanding at December 31, 2025). The proposed notes will be pari
passu to the company's existing senior secured first lien debt.

Moody's views the proposed refinancing transaction as credit
positive because it would reduce gross debt by $200 million,
leading to a reduction in gross leverage and interest expense. Pro
forma for debt repayment, Moody's estimates Moody's adjusted debt
leverage to decline to 5.8x from 5.9x as of LTM September 2025 and
6.8x at year end 2024. Nielsen's disclosed preliminary 2025 fourth
quarter flash results that are in-line with expectations. It also
disclosed that it had renewed multi-year agreements with two of its
large customers The Walt Disney Company (A2 stable) and A&E
Television Networks, bolstering its recurring revenue base and
reinforcing its position as a critical measurement provider,
positively supporting its credit profile.

RATINGS RATIONALE

Nielsen's B3 CFR continues to reflect the company's high financial
leverage, heavy interest expense burden, intense competition and
exposure to the secularly challenged linear TV segment. The
company's limited ability to raise prices beyond contractual fixed
price escalators combined with low exposure to digital ad spend
results in limited organic revenue growth relative to industry.
Nielsen garners credit strength from its leading market position in
audience measurement and analytics, recurring contractual revenue
model, long-standing client relationships with major blue-chip
enterprises and relatively high barriers to entry. The company
generates high EBITDA margins in the 40%-45% range (Moody's
adjusted). Nielsen's market position is supported by its importance
as an independent third-party measurement currency, which is
accepted by both advertisers and media companies.

Nielsen's highly levered capital structure is a key credit
challenge. As of LTM September 2025, Nielsen's Moody's adjusted
Debt/EBITDA was 5.9x (Moody's adjusted, normalized for business
dispositions, excludes restructuring charges and gain on change in
fair value of warrant asset). Moody's views this leverage level as
high given the company's limited ability to raise prices beyond
contractual fixed price escalators, economically sensitive client
spend and high exposure to the secularly challenged linear TV
subsegment. The proposed transaction will be delevering because of
the planned repayment of $200 million in debt from cash on balance
sheet. Moody's expecst modest deleveraging over the next 12-18
months driven by EBITDA growth, to the 5.5x – 6x range by the end
of 2026, inclusive of Moody's adjustments. Moody's expectations of
modest EBITDA improvement is based on Moody's views that Nielsen
will realize incremental cost savings. Because of a sizable
interest expense burden ($1.2 billion as of LTM September 2025)
associated with the debt-heavy capital structure (~$10 billion) -
both before Moody's adjustments - and significant cash tax
payments, free cash flow remains modest. As of LTM September 2025,
Moody's adjusted free cash flow was $100 million, which is 1% of
Moody's adjusted debt. Moody's defines free cash flow as cash from
operations less capex and dividends. Though Moody's expects free
cash flow to improve over the next 12-18 months, FCF/Debt will
remain in low single digits (Moody's adjusted).

Moody's expects that Nielsen will maintain good liquidity over the
next 12-18 months, supported by an estimated cash balance of around
$330 million pro forma for the transaction and Moody's expectations
of positive free cash flow in the $200 - $205 million range over
the coming year. Though the company's cash needs remain high,
including cash taxes, Moody's expects that Nielsen's cash on hand
and internally generated cash flow will be sufficient to meet basic
cash needs, including debt service, maintenance capex, cash taxes,
working capital needs without drawing on the revolver over the
coming year.

Nielsen's external liquidity is supported by a $650 million undrawn
backed senior secured revolving credit facility due April 2029
($631 million available at September 30, 2025 net of letters of
credit). In addition to the revolver, Nielsen has access to a $200
million accounts receivable securitization facility (AR facility)
that has a termination date of June 10, 2027. Borrowings
outstanding under the AR facility at September 30, 2025 were $140
million.

The revolver has a springing maximum first lien net leverage
covenant set at 7.6x (as defined in the credit agreement) that is
triggered when more than 40% of the revolver is drawn. Moody's do
not expect the covenant to be tested over the next 12-18 months,
but if it were, Moody's projects a cushion of at least 40% under
the requirement. The backed senior secured first-lien term loans
are covenant-lite and have a mandatory 1% amortization per annum
(i.e., approximately $57 million). The AR facility has various
cross-default provisions and financial covenants matching the
company's credit facility agreement and the revolver's first lien
net leverage covenant. Nielsen does not have material funded debt
maturities until October 2028 when its backed senior secured first
lien term loan A matures ($1.48 billion outstanding pro forma for
the proposed debt repayment).

The B3 instrument first lien senior secured debt (including the
existing bank credit facilities, existing notes and the proposed
$750 million notes) ratings reflect the B3-PD PDR, an average
expected family recovery rate of 50% at default given the first
lien credit facility's covenant-light structure and that pro forma
for the refinancing first lien debt will comprise the preponderance
of the company's debt capital. The backed senior secured first lien
debt benefits from a downstream guarantee from Neptune Intermediate
LLC, a direct holding company parent of the issuer.

The stable outlook reflects Moody's expectations for positive free
cash flow, low-single digit percentage organic revenue growth and
modest EBITDA growth supported by cost reduction.

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

The ratings could be downgraded if market share and/or customer
losses, competitive pressures, lack of organic revenue growth or
new product rollout delays resulting in sustained operating margin
erosion or Debt/EBITDA sustained above 7.5x or liquidity
deteriorates such that free cash flow turns negative (all Moody's
adjusted). Aggressive financial policies that include debt-financed
acquisitions and/or shareholder distributions that increase
leverage could also pressure the ratings.

The ratings could be upgraded if Nielsen continues to profitably
increase the proportion of revenue from its high-growth businesses
with Debt/EBITDA sustained below 5.5x,  EBITDA less capex interest
coverage above 1.75x (both metrics Moody's adjusted), free cash
flow to total debt in the mid-single digit percent range (all
metrics are Moody's adjusted), and constant currency organic
revenue growth  in the mid-single digit percentage range or better.
Maintaining good liquidity will also be needed for an upgrade.

PRINCIPAL METHODOLOGY

The principal methodology used in this rating was Business and
Consumer Services published in November 2021.

PROFILE

Headquartered in New York, NY, Nielsen is a global measurement and
data analytics company. Revenue totaled approximately $3.45 billion
for the twelve months ended September 30, 2025. The company is
owned by private equity sponsors led by Elliott Investment
Management L.P. and Brookfield Business Partners L.P., together
with other institutional partners.


NEWPORT OVERLOOK: Hires Chace Ruttenberg & Freedman as Counsel
--------------------------------------------------------------
Newport Overlook Association, Inc. seeks approval from the U.S.
Bankruptcy Court for the District of Rhode Island to employ Chace
Ruttenberg & Freedman, LLP as counsel to handle its Chapter 11
case.

The firm will be paid at these rates:

     Richard J. Land, Managing Partner    $500
     Andre S. Digou, Partner              $500
     Keilly Wickham, Associate            $300
     Hannah Schilling, Associate          $300

The firm received from the Debtor a retainer of $15,000.

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

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

The firm can be reached at:

     Richard J. Land, Esq.
     Chace Ruttenberg & Freedman, LLP
     One Park Row, Suite 300
     Providence, RI 02903
     Tel: (401) 453-6400
     Email: rland@crfllp.com

          About Newport Overlook Association, Inc.

Newport Overlook Association provides real estate brokerage
services, assisting clients in buying, selling, and leasing
residential and commercial properties.

Newport Overlook Association, Inc. in Jamestown, RI, sought relief
under Chapter 11 of the Bankruptcy Code filed its voluntary
petition for Chapter 11 protection (Bankr. D.R.I. Case No.
25-11000) on Dec. 17, 2025, listing $1 million to $10 million in
assets and $100,000 to $500,000 in liabilities. Amy Houle Caruso as
president, signed the petition.

Judge John A Dorsey Jr. oversees the case.

CHASE RUTTENBERG & FREEDMAN, LLP serve as the Debtor's legal
counsel.


NEWPORT OVERLOOK: Hires K&L Gates LLP as Co-Counsel
---------------------------------------------------
Newport Overlook Association, Inc. seeks approval from the U.S.
Bankruptcy Court for the District of Rhode Island to employ K&L
Gates LLP as co-counsel.

The firm will render legal services as may be necessary and
appropriate in the administration of the Chapter 11 case, including
analyzing the Debtor's leases and contracts and the assumption and
assignment or rejection thereof; analyzing the validity of liens
against the Debtor's assets; and advising the Debtors on corporate
matters and governance issues.

The firm will be paid at these rates:

Partners         $685 to $765 per hour
Associates       $485 to $695 per hour
Paralegals       $360 per hour

Prior to the commencement of the Chapter 11 case, the Debtor paid
the firm the amount of $139,817.93.

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

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

The firm can be reached at:

     Daniel M. Eliades, Esq.
     K&L Gates LLP
     1085 Raymond Boulevard
     Newark, NJ 07102
     Tel: (973) 848-4000

          About Newport Overlook Association, Inc.

Newport Overlook Association provides real estate brokerage
services, assisting clients in buying, selling, and leasing
residential and commercial properties.

Newport Overlook Association, Inc. in Jamestown, RI, sought relief
under Chapter 11 of the Bankruptcy Code filed its voluntary
petition for Chapter 11 protection (Bankr. D.R.I. Case No.
25-11000) on Dec. 17, 2025, listing $1 million to $10 million in
assets and $100,000 to $500,000 in liabilities. Amy Houle Caruso as
president, signed the petition.

Judge John A Dorsey Jr. oversees the case.

CHASE RUTTENBERG & FREEDMAN, LLP serve as the Debtor's legal
counsel.


NIGHTFOOD HOLDINGS: Issues $1.175MM Convertible Note to Mast Hill
-----------------------------------------------------------------
Nightfood Holdings, Inc. disclosed in a regulatory filing that it
entered into a Securities Purchase Agreement with Mast Hill Fund,
L.P., pursuant to which the Company issued a senior secured
promissory note in the aggregate principal amount of $1,175,000.00,
at an original issue discount of 15%, resulting in net proceeds to
the Company of $998,750.00, with certain amounts withheld for
transaction-related expenses.

In connection with the SPA, the Company also entered into
amendments to the Security Agreement, dated June 1, 2023, by and
between the Company, Nightfood, Inc., MJ Munchies, Inc., Future
Hospitality Ventures Holdings Inc., SWC Group, Inc., TechForce
Robotics, Inc., Victorville Treasure Holdings, LLC, Treasure
Mountain Holdings, LLC, and the Investor, as amended, the Pledge
Agreement, dated June 1, 2023, by and between the Company, Mr.
Jimmy Chan, and the Investor, as amended, and the Guarantee, dated
June 1, 2023, by and between Nightfood, Inc., MJ Munchies, Inc.,
the Company, Future Hospitality Ventures Holdings Inc., SWC Group,
Inc., TechForce Robotics, Inc., Victorville Treasure Holdings, LLC,
Treasure Mountain Holdings, LLC, and the Investor, as amended to,
respectively, incorporate the Note under the Security Agreement,
Pledge Agreement and Guarantee.

The Note matures 12 months from the issue date and bears interest
at a rate of 15% per annum, with additional interest provisions.

The Note is convertible at any time on or after the Issue Date (as
defined in the Note) into shares of the Company's common stock, par
value $0.001 per share, at a conversion price equal to the lesser
of:

     (i) of $0.033 per share or

    (ii) the Market Price (as defined in the Note), subject to
adjustments for stock splits, dividends, and similar corporate
actions.

Full text copies of the SPA, Note, and the amendments to the
Security Agreement, Pledge Agreement, and Guarantee are available
at https://tinyurl.com/mr3d3tdh, https://tinyurl.com/mr9cn8pc,
https://tinyurl.com/ypbatwb8, https://tinyurl.com/aea5sdty, and
https://tinyurl.com/2y9aapp5.

                     About Nightfood Holdings

Tarrytown, N.Y.-based Nightfood Holdings, Inc. is focused on
identifying and exploiting explosive market trends within the
hospitality, food services, and consumer goods sectors.  By leading
newly emerging categories and by identifying opportunities in
markets undergoing transformational upheaval, the Company's aim is
to create upside potential unmatched in more mature markets.

As of September 30, 2025, the Company had $128,793,702 in total
assets, $40,350,129 in total liabilities, $106,324,241 in total
temporary equity, and $17,880,668 in total stockholders' deficit.

Spokane, Wash.-based Fruci & Associates II, PLLC, the Company's
auditor since 2024, issued a "going concern" qualification in its
report dated October 14, 2025, attached to the Company's Annual
Report on Form 10-K for the fiscal year ended June 30, 2025, citing
that the Company has an accumulated deficit, limited available cash
resources and does not believe cash on hand will be sufficient to
fund operations and growth. These factors, among others, raise
substantial doubt about the Company's ability to continue as a
going concern.


NO WAKE ZONE: Claims to be Paid from Disposable Income
------------------------------------------------------
No Wake Zone, LLC filed with the U.S. Bankruptcy Court for the
Eastern District of Louisiana a First Plan of Reorganization under
Subchapter V dated January 16, 2026.

The Debtor is a live music, restaurant, and alcohol sale venue
located on the Tchefuncta River in Madisonville, Louisiana. The
Debtor was formed in 2012 by father and son members, Michael
Benjamin Sr. and Michael Benjamin Jr.

Following Hurricane Ida, the business structure was rebuilt using
concrete for everything and raised 14 feet off the ground. With the
latest building renovations, the Debtor believes that the building
can withstand future hurricanes and be brought quickly back into
operations. The state has also recently renovated and raised the
road leading to the facility by 6 inches and repaired a bridge
directly adjacent to the property.

With those renovations, the Debtor believes that it can expand its
business operations from 8 months per year to 10-11 months per
year. In addition to the concrete building, deck and docks, the
Debtor has two movable trailers on the property, one used as a
kitchen for the restaurant and one used as a restroom for
customers. The Debtor has approximately 15 part-time 1099
employees.

The Debtor's financial projection shows that it has projected
disposable income of $1,099.00, which will be used to fund the
Plan.

The Plan proposes to pay creditors of the Debtor from the Debtor's
future disposable income.  

Class 3 consists of General Unsecured Claims. This Class consists
of all the Debtor's unsecured creditors including the deficiency
claims of the LDR and IRS. These creditors will be paid a quarterly
payment from the Debtor based upon its available disposable income.
Debtor will act as its own disbursement agent. This Class is
impaired.

Class 4 consists of Equity Interest. Michael Benjamin Sr. and
Michael Benjamin Jr., the current members of the Debtor, will
become the members of the Reorganized Debtor.

This Plan will be funded by the post-petition disposable income
earned by the Debtor. Funds held by the Debtor in its DIP account
will be used to satisfy outstanding Administrative Expenses. Debtor
estimates that the balance in the Debtor in Possession Operating
account will be $15,000.00 as of the Confirmation Hearing.

A full-text copy of the Plan of Reorganization dated January 16,
2026 is available at https://urlcurt.com/u?l=bdeChd from
PacerMonitor.com at no charge.

Counsel for the Debtor:

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

                      About No Wake Zone, LLC

No Wake Zone, LLC, is a live music, restaurant, and alcohol sale
venue located on the Tchefuncta River in Madisonville, Louisiana.

The Debtor filed a Chapter 11 bankruptcy petition (Bankr. E.D. La.
Case No. 25-11248) on June 17, 2025.  At the time of filing, the
Debtor estimated up to $50,000 in both assets and liabilities.

Judge Meredith S Grabill presides over the case.

The Debtor tapped The De Leo Law Firm LLC as counsel.


NORTH HOUSTON: Seeks Chapter 11 Bankruptcy in Texas
---------------------------------------------------
On January 21, 2026, North Houston Surgical Hospital, LLC filed for
Chapter 11 protection in the U.S. Bankruptcy Court for the Southern
District of Texas. According to court filings, the Debtor reports
between $50 million and $100 million in liabilities, owed to
approximately 1,000 to 5,000 creditors.

             About North Houston Surgical Hospital, LLC

North Houston Surgical Hospital, LLC is a Texas-based surgical
hospital providing specialized inpatient and outpatient medical
services. The company focuses on surgical care and related
healthcare operations.

North Houston Surgical Hospital, LLC sought relief under Chapter 11
of the U.S. Bankruptcy Code (Bankr. Case No. 26-90123) on January
21, 2026. In its petition, the Debtor reports estimated assets in
the range of $0 to $100,000 and estimated liabilities between $50
million and $100 million.

The case is assigned to Honorable Bankruptcy Judge Alfredo R.
Perez.

The Debtor is represented by Omar Jesus Alaniz, Esq. of Reed Smith
LLP.


NORTHERN DYNASTY: Names Stephen Meyer as Director and Audit Chair
-----------------------------------------------------------------
Northern Dynasty Minerals Ltd. has appointed Stephen Meyer to its
Board of Directors and as Chair of the Company's Audit and Risk
Committee of the Board to replace Christian Milau, who resigned
from the Board in September 2025.  

Mr. Meyer is President and CEO of a private equity real estate firm
that manages investment offerings which primarily invest in
distressed assets and mortgages as well as residential and
commercial real estate opportunities throughout the United States.
He has over 30 years of experience in investment management
services and is a Board Member of Quicken Inc., a financial
technology company specializing in personal finance software.

With this appointment, it has rectified the non-compliance with the
NYSE American rules described in its December 5, 2025 news release
and, accordingly, the Company is once again in compliance with the
NYSE American corporate governance rules.

                   About Northern Dynasty Minerals Ltd.

Northern Dynasty is a mineral exploration and development company
based in Vancouver, Canada.  Northern Dynasty's principal asset,
owned through its wholly owned Alaska-based U.S. subsidiary, Pebble
Limited Partnership, is a 100% interest in a contiguous block of
1,840 mineral claims in Southwest Alaska, including the Pebble
deposit, located 200 miles from Anchorage and 125 miles from
Bristol Bay.  The Pebble Partnership is the proponent of the Pebble
Project.

As of September 30, 2025, the Company had C$127.3 million in total
assets against C$66.9 million in total liabilities.

In an audit report dated March 27, 2025, Deloitte LLP issued a
"going concern" qualification citing that the Company incurred a
consolidated net loss of C$33 million during the year ended
December 31, 2024, and, as of that date, the Company's consolidated
deficit was C$729 million.  These conditions, along with other
matters, raise substantial doubt about its ability to continue as a
going concern.


OCTAGON INVESTMENT 34: Moody's Affirms Ba3 Rating on 2 Tranches
---------------------------------------------------------------
Moody's Ratings has upgraded the rating on the following notes
issued by Octagon Investment Partners 34, Ltd.:

US$22.5M Class D Secured Deferrable Mezzanine Floating Rate Notes,
Upgraded to Aa1 (sf); previously on Jul 15, 2025 Upgraded to A3
(sf)

Moody's have also affirmed the ratings on the following notes:

US$36M (Current outstanding balance US$11,335,013) Class B-1
Senior Secured Floating Rate Notes, Affirmed Aaa (sf); previously
on Sep 23, 2024 Upgraded to Aaa (sf)

US$9M (Current outstanding balance US$2,833,753) Class B-2 Senior
Secured Fixed Rate Notes, Affirmed Aaa (sf); previously on Sep 23,
2024 Upgraded to Aaa (sf)

US$10M Class C-1 Secured Deferrable Mezzanine Floating Rate Notes,
Affirmed Aaa (sf); previously on Sep 23, 2024 Upgraded to Aaa (sf)

US$23.75M Class C-2 Secured Deferrable Mezzanine Floating Rate
Notes, Affirmed Aaa (sf); previously on Jul 15, 2025 Upgraded to
Aaa (sf)

US$9.375M Class E-1 Secured Deferrable Junior Floating Rate Notes,
Affirmed Ba3 (sf); previously on Aug 7, 2020 Confirmed at Ba3 (sf)

US$10.88M Class E-2 Secured Deferrable Junior Floating Rate Notes,
Affirmed Ba3 (sf); previously on Aug 7, 2020 Confirmed at Ba3 (sf)

Octagon Investment Partners 34, Ltd., issued in December 2017, is a
collateralised loan obligation (CLO) backed by a portfolio of
mostly high-yield senior secured US loans. The portfolio is managed
by Octagon Credit Investors, LLC. The transaction's reinvestment
period ended in January 2023.

RATINGS RATIONALE

The rating upgrade on the Class D notes is primarily a result of
deleveraging of the senior notes following amortisation of the
underlying portfolio since last rating action in July 2025.

The affirmations on the ratings on the Class B-1, Class B-2, Class
C-1, Class C-2, Class E-1 and Class E-2 notes are primarily a
result of the expected losses on the notes remaining consistent
with their current rating levels, after taking into account the
CLO's latest portfolio, its relevant structural features and its
actual over-collateralisation ratios.

The Class A-1 and Class A-2 notes have been paid down fully
(USD37.84m (13.79%) and USD18.00m (100%), respectively) since the
last rating action in July 2025. The Class B-1 and Class B-2 notes
have paid down by approximately USD30.83 million (68.51%) since
then (USD24.66 million Class B-1 notes and USD6.17 million Class
B-2 notes). As a result of the deleveraging, over-collateralisation
(OC) has increased for the top of the capital structure. According
to the trustee report dated December 2025[1] the Class A/B, Class
C, Class D and Class E OC ratios are reported at 287.15%, 159.90%,
123.44% and 102.41% compared to June 2025[2] levels of 183.23%,
137.28%, 117.62% and 104.19%, respectively.

The key model inputs Moody's uses in Moody's analysis, such as par,
weighted average rating factor, diversity score and the weighted
average recovery rate, are based on Moody's published methodology
and could differ from the trustee's reported numbers.

In Moody's base case, Moody's used the following assumptions:

Performing par and principal proceeds balance: USD125.77m

Defaulted Securities: USD1.51m

Diversity Score: 40

Weighted Average Rating Factor (WARF): 3183

Weighted Average Life (WAL): 2.79 years

Weighted Average Spread (WAS) (before accounting for reference rate
floors): 3.11%

Weighted Average Recovery Rate (WARR): 46.35%

Par haircut in OC tests and interest diversion test: 3.81%

The default probability derives from the credit quality of the
collateral pool and Moody's expectations of the remaining life of
the collateral pool. The estimated average recovery rate on future
defaults is based primarily on the seniority of the assets in the
collateral pool. In each case, historical and market performance
and a collateral manager's latitude to trade collateral are also
relevant factors. Moody's incorporates these default and recovery
characteristics of the collateral pool into Moody's cash flow model
analysis, subjecting them to stresses as a function of the target
rating of each CLO liability it is analysing.

Methodology Underlying the Rating Action:

The principal methodology used in these ratings was "Collateralized
Loan Obligations" published in October 2025.

Counterparty Exposure:

The rating action took into consideration the notes' exposure to
relevant counterparties, using the methodology "Structured Finance
Counterparty Risks" published in May 2025. Moody's concluded the
ratings of the notes are not constrained by these risks.

Factors that would lead to an upgrade or downgrade of the ratings:

The rated notes' performance is subject to uncertainty. The notes'
performance is sensitive to the performance of the underlying
portfolio, which in turn depends on economic and credit conditions
that may change. The collateral manager's investment decisions and
management of the transaction will also affect the notes'
performance.

Additional uncertainty about performance is due to the following:

-- Portfolio amortisation: The main source of uncertainty in this
transaction is the pace of amortisation of the underlying
portfolio, which can vary significantly depending on market
conditions and have a significant impact on the notes' ratings.
Amortisation could accelerate as a consequence of high loan
prepayment levels or collateral sales by the collateral manager or
be delayed by an increase in loan amend-and-extend restructurings.
Fast amortisation would usually benefit the ratings of the notes
beginning with the notes having the highest prepayment priority.

-- Recovery of defaulted assets: Market value fluctuations in
trustee-reported defaulted assets and those Moody's assumes have
defaulted can result in volatility in the deal's
over-collateralisation levels. Further, the timing of recoveries
and the manager's decision whether to work out or sell defaulted
assets can also result in additional uncertainty. Recoveries higher
than Moody's expectations would have a positive impact on the
notes' ratings.

In addition to the quantitative factors that Moody's explicitly
modelled, qualitative factors are part of the rating committee's
considerations. These qualitative factors include the structural
protections in the transaction, its recent performance given the
market environment, the legal environment, specific documentation
features, the collateral manager's track record and the potential
for selection bias in the portfolio. All information available to
rating committees, including macroeconomic forecasts, input from
Moody's other analytical groups, market factors, and judgments
regarding the nature and severity of credit stress on the
transactions, can influence the final rating decision.


OFFICE PROPERTIES: Creditors' Committee Slams $125MM DIP Bid
------------------------------------------------------------
Emlyn Cameron of Law360 Bankruptcy Authority reports that the
unsecured creditors' committee overseeing a Massachusetts real
estate investment trust's Chapter 11 case pushed back against the
debtor's bid for final approval of a $125 million DIP loan,
asserting that the financing is structured to benefit a select
group of noteholders.

According to the committee, the proposed arrangement imposes
unnecessary restrictions and priority features that could prejudice
unsecured creditors, while reducing leverage for a broader
restructuring and limiting the estate's ability to explore
alternative financing options, the report states.

             About Office Properties Income (OPI) Trust

Office Properties Income (OPI) Trust is a national REIT focused on
owning and leasing office properties to high-credit-quality tenants
in markets throughout the United States. OPI's property portfolio
consists of 124 wholly owned properties located in 29 states and
the District of Columbia, containing approximately 17.2 million
rentable square feet. As of June 30, 2025, approximately 59% of
OPI's revenues were from investment-grade-rated tenants. In 2024,
OPI was named an Energy Star(R) Partner of the Year for the seventh
consecutive year. OPI is managed by The RMR Group (Nasdaq: RMR), a
leading U.S. alternative asset management company with
approximately $39 billion in assets under management as of
September 30, 2025, and more than 35 years of institutional
experience in buying, selling, financing, and operating commercial
real estate. OPI is headquartered in Newton, Massachusetts.

Office Properties Income Trust and 72 affiliates filed separate
petitions for Chapter 11 bankruptcy protection (Bankr. S.D. Texas
Lead Case No. 25-90530) on October 30, 2025, before the Hon.
Christopher M Lopez. As of Sept. 30, 2025, Office Properties Income
Trust has 3,501,385,950 in total assets and$2,501,583,119 in total
liabilities. The petitions were signed by John R. Castellano, their
chief restructuring officer.

Lawyers at Latham & Watkins LLP and Hunton Andrews Kurth LLP serve
as the Debtors' counsel. Moelis & Company serves as the Debtors'
investment banker and AlixPartners LLP as their restructuring
advisors. Kroll Restructuring Administration LLC serves as the
Debtors' claims, noticing & solicitation agent.

White & Case LLP represents an ad hoc group of noteholders holding
90% senior secured notes due in September 2029 with an aggregate
outstanding principal amount of $567,429,000.

Milbank LLP and Porter Hedges LLP represent an ad hoc group of
secured noteholders holding 3.25% senior secured notes due in
2027.

Paul, Weiss, Rifkind, Wharton & Garrison LLP and Munsch Hardt Kopf
& Harr, P.C. represent an ad hoc group of secured noteholders
holding (a) 90% senior secured notes due in March 2029; (b) 90%
senior secured notes due 2029; (c) 3.25% senior secured notes due
2027 and (d) a short position in OPI's common equity interests.

Acquiom Agency Services, LLC, is the DIP agent and is represented
by White & Case LLP.


OLD WORLD: Seeks to Hire Warner Conrardy as Counsel
---------------------------------------------------
Old World Homes, LLC seeks approval from the U.S. Bankruptcy Court
for the District of Colorado to employ Warner Conrardy, P.C. to
serve as legal counsel in its Chapter 11 case.

WGWC will provide these services:

    (a) preparation on behalf of Debtor of all necessary reports,
orders and other legal papers required in this chapter 11
proceeding;

    (b) performance of all legal services for Debtor as
debtor-in-possession which may become necessary herein; and

    (c) representation of Debtor in any litigation which Debtor
determines is in the best interest of the estate whether in state
or federal court(s).

The firm will be paid at these rates:

      David V. Wadsworth       $500 per hour
      Aaron A. Garber          $500 per hour
      David J. Warner          $425 per hour
      Aaron J. Conrardy        $425 per hour
      Hallie Cooper            $225 per hour
      Paralegals               $125 per hour

The firm received a retainer prior to the Petition Date in the
amount of $30,000.

The firm is a "disinterested person" within the meaning of Section
101(14) of the Bankruptcy Code, according to court filings.

The firm can be reached at:

     Aaron A. Garber, Esq.
     Wadsworth Garber Warner Conrardy, P.C.
     2580 West Main Street, Suite 200
     Littleton, CO 80120
     Telephone: (303) 296-1999
     Facsimile: (303) 296-7600
     Email: agarber@wgwc-law.com

              Old World Homes, LLC

Old World Homes, LLC is a single asset real estate company.

The company sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. Case No. 26-10213) on January 14, 2026. Its
petition reflects assets estimated between $1 million and $10
million and liabilities in the same range.

The case is overseen by Judge Michael E. Romero.

Legal counsel for the Debtor is Aaron A. Garber, Esq.


OM SAI MED: Seeks to Hire Marcus & Millichap as Real Estate Broker
------------------------------------------------------------------
OM Sai Med Center, LLC seeks approval from the U.S. Bankruptcy
Court for the Southern District of Texas to employ Marcus &
Millichap Real Estate Investment Services of Nevada, Inc. as real
estate broker.

The firm will market and sell the Debtor's property located at 6712
Morningside Drive, Houston, TX 77030 which is improved by a hotel
known as the Rodeway Inn & Suites.

The broker will receive a 3 percent commission for the successful
sale of the property.

As disclosed in the court filings, Marcus & Millichap is a
"disinterested person" within the meaning of 11 U.S.C. 101(14).

The firm can be reached through:

     Alexander Curry
     Marcus & Millichap Real Estate
     Investment Services of Nevada, Inc.
     9600 North Mopac Expressway, Suite 300
     Austin, TX 78759
     Tel: (512) 338-7800
     Fax: (512) 338-7810

       About OM Sai Med Center, LLC

Om Sai Med Center, LLC, owned by Leena Patel, operates a hotel
under the name Fairbridge Inn & Suites at 6712 Morningside Dr.,
Houston, Texas, providing lodging services in the hospitality
industry.

Om Sai Med Center sought relief under Subchapter V of Chapter 11 of
the U.S. Bankruptcy Code (Bankr. S.D. Texas Case No. 25-36622) on
November 3, 2025. In its petition, the Debtor reported between $1
million and $10 million in assets and liabilities.

Honorable Bankruptcy Judge Eduardo V. Rodriguez handles the case.

The Debtor is represented by Joyce W. Lindauer, Esq., at Joyce W.
Lindauer Attorney, PLLC.


ONE GATEWAY: U.S. Trustee Unable to Appoint Committee
-----------------------------------------------------
The U.S. Trustee for Region 21 disclosed in a court filing that no
official committee of unsecured creditors has been appointed in the
Chapter 11 case of One Gateway Blvd, LLC.

                    About One Gateway Blvd. LLC

One Gateway Blvd., LLC is a single-asset real estate company that
owns and operates a hospitality property located at 1 East Gateway
Boulevard in Savannah, Georgia, with operations focused on the
ownership and management of a hotel property serving the local
traveler accommodation market.

One Gateway Blvd. filed its voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. S.D. Ga. Case  No.
25-40010) on January 6, 2026, listing $1 million to $10 million in
both assets and liabilities. The petition was signed by Mark
Edwards as managing member.

Jon Levis, Esq., at Levis Law Firm, LLC represents the Debtor as
bankruptcy counsel.


OROVILLE HOSPITAL: Hires Force Ten Partners as Financial Advisor
----------------------------------------------------------------
Oroville Hospital and its affiliates seek approval from the U.S.
Bankruptcy Court for the Eastern District of California to employ
Force Ten Partners, LLC as financial advisor.

The firm will render these services:

     (a) assist the Debtor with financial reporting, analysis, and
disclosures;

     (b) support post-petition financial management;

     (c) provide financial and analytical assistance related to the
anticipated sale of the Debtors' assets;

     (d) provide financial advisory services in connection with any
chapter 11 plan;

     (e) provide financial and analytical support in discussions
and negotiations with creditors, vendors, contract counterparties,
and other parties in interest, including the preparation and
analysis of financial information, recovery analyses, and proposed
economic terms to support such negotiations;

     (f) support regulatory and governmental processes necessary to
effectuate the sale transactions and any chapter 11 plan, including
assisting with the preparation and analysis of financial and
operational information required for regulatory submissions,
responding to information requests from governmental and regulatory
authorities, and evaluating the economic implications of regulatory
conditions, approvals, or requirements; and

     (g) provide such other financial advisory or other assistance
as may be reasonably requested by the Debtors consistent with Force
10's role as financial advisor and not duplicative of services
provided by any other retained professionals.

The firm will be paid at its standard hourly rates.

Michael Lane, a partner Force Ten Partners, 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:

     Michael Lane
     Force Ten Partners, LLC
     5271 California Ave., Ste. 270
     Irvine, CA 92617
     Telephone: (949) 357-2360

       About Oroville Hospital

Oroville Hospital is a full-service community healthcare provider
located in Oroville, California. The hospital offers a broad range
of medical services, including emergency care, inpatient and
outpatient treatment, surgical procedures, diagnostic imaging, and
specialty care programs. Committed to patient-centered care,
Oroville Hospital focuses on quality outcomes, compassionate
service, and maintaining strong community health partnerships.

Oroville Hospital sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D. Cal. Case No. 25-26876) on December 8,
2025. In its petition, the Debtor reports estimated assets between
$500 million and $1 billion and estimated liabilities between $100
million and $500 million.

Honorable Bankruptcy Judge Christopher M. Klein oversees the case.

The Debtor is represented by Nicholas A. Koffroth, Esq.


PATRON WESTERN: Hires DeMarco-Mitchell PLLC as Bankruptcy Counsel
-----------------------------------------------------------------
Patron Western Wear LLC seeks approval from the U.S. Bankruptcy
Court for the Northern District of Texas to hire DeMarco-Mitchell,
PLLC as bankruptcy counsel.

The firm will render these services:

     a. take all necessary action to protect and preserve the
Estate, including the prosecution of actions on its behalf, the
defense of any actions commenced against it, negotiations
concerning all litigation in which it is involved, and objecting to
claims;

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

     c. formulate, negotiate, and propose a plan of reorganization;
and

     d. perform all other necessary legal services in connection
with these proceedings.

The firm's hourly rates are as follows:

     Robert DeMarco, Attorney       $450
     Michael Mitchell, Attorney     $400
     Barbara Drake, Paralegal       $125

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

The firm has been paid a retainer of $12,000.

Robert DeMarco, Esq., a member of DeMarco-Mitchell, disclosed in a
court filing that the firm is a "disinterested person" as defined
in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Robert T. DeMarco, Esq.
     DeMarco-Mitchell PLLC
     12770 Coit Road, Suite 850
     Dallas, TX 75251
     Telephone: (972) 991-5591
     Facsimile: (972) 346-6791
     Email: robert@demarcomitchell.com

        About Patron Western Wear LLC

Patron Western Wear LLC is a western wear apparel company engaged
in the sale of clothing, footwear, and accessories associated with
western and ranch-style fashion.

Patron Western Wear LLC sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. Case No. 25-44892) on December 15, 2025. In
its petition, the debtor reported estimated assets ranging from
$100,001 to $1 million and estimated liabilities in the same
range.

Honorable Bankruptcy Judge Mark X. Mullin handles the case.

The debtor is represented by Robert Thomas DeMarco, Esq.


PC LEARNING: Gets OK to Hire Kenneth L. Baum LLC as Counsel
-----------------------------------------------------------
PC Learning Centers, Inc. received approval from the U.S.
Bankruptcy Court for the Southern District of New York to employ
Law Offices of Kenneth L. Baum LLC as counsel.

The firm's services include:

     (a) providing legal advice with respect to the Debtor's powers
and duties as debtors-in-possession in the continued operation of
its business and management of its property;

     (b) attending meetings and negotiating with representatives of
creditors and other parties-in-interest and advising and consulting
on the conduct of the Subchapter V Case, including the legal and
administrative requirements of operating in subchapter V;

     (c) taking action necessary to protect and preserve the
Debtor's estate, including the prosecution of actions on the
Debtor's behalf, defending any action commenced against the Debtor,
and representing the Debtor in negotiations concerning litigation
in which the Debtor is involved, including objections to claims
filed against the Debtor's estate;

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

     (e) advising and assisting the Debtor with financing and
transactional matters as such may arise during the Subchapter V
Case;

     (f) representing the Debtor in connection with obtaining
authority to use cash collateral and post-petition financing;

     (g) advising and assisting the Debtor with financing and
transactional matters that may arise during the Subchapter V Case;

     (h) taking any necessary action on behalf of the Debtor to
negotiate, prepare and obtain approval of a disclosure statement
and confirmation of a chapter 11 plan and all documentation related
thereto;

     (i) appearing in Court and protecting the interests of the
Debtor before the Court;

     (j) advising the Debtor regarding tax matters; and

     (k) performing all other legal services for the Debtor that
may be necessary and proper in the Subchapter V Case.

The firm will be paid at these rates:

     Kenneth L. Baum, Member       $410 per hour
     Deborah DiPiazza, Paralegal   $160 per hour

The firm received a retainer in the amount of $26,738.

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

The firm can be reached through:

     Kenneth L. Baum, Esq.
     LAW OFFICES OF KENNETH L. BAUM, LLC
     201 W. Passaic Street, Suite 104
     Rochelle Park, NJ 07662
     Telephone: (201) 853-3030
     Facsimile: (201) 584-0297
     Email: kbaum@kenbaumdebtsolutions.com

        About PC Learning Centers

PC Learning Centers, Inc., doing business as NYC Seminar and
Conference Center (NYCSCC), operates a 9,300-square-foot event and
conference facility in New York City's Flatiron District, Chelsea
neighborhood. The center provides flexible seminar and meeting
spaces accommodating 6 to 200 participants, supporting hybrid
events with integrated audiovisual and technology infrastructure,
including internet connectivity, video conferencing, and on-site
tech support.

NYCSCC offers event planning services, catering options,
customizable room configurations and online booking, targeting
corporate meetings, training sessions, and professional seminars.

PC Learning Centers filed a petition under Chapter 11, Subchapter V
of the Bankruptcy Code (Bankr. S.D. N.Y. Case No. 25-11964) on
September 9, 2025, with up to $50,000 in assets and $1 million to
$10 million in liabilities. Tod Shapiro, vice president of PC
Learning Centers, signed the petition.

Judge Michael E. Wiles presides over the case.

Kenneth L. Baum, Esq., at the Law Offices of Kenneth L. Baum, LLC
represents the Debtor as the bankruptcy counsel.


PERASO INC: Registers 1MM Shares Under 2019 Stock Incentive Plan
----------------------------------------------------------------
Peraso Inc. filed a Registration Statement on Form S-8 with the
U.S. Securities and Exchange Commission for the purpose of
registering:

     (i) 111,038 shares of common stock, par value $0.001 per
share, of the Company underlying restricted stock units previously
granted under the Peraso Inc. Amended and Restated 2019 Stock
Incentive Plan, as amended, and

    (ii) 888,962 shares of Common Stock issuable pursuant to the
2019 Plan.

The shares of Common Stock registered hereunder are in addition to
shares originally registered on the Registration Statements on Form
S-8 filed with the Securities and Exchange Commission on November
13, 2019 (File No. 333-234675), January 7, 2022 (File No.
333-262062) and February 26, 2025 (File No. 333-285241).

At the Company's 2025 annual meeting of stockholders held on
December 22, 2025, the Company's stockholders approved an amendment
to the 2019 Plan to increase the number of shares of Common Stock
reserved for issuance thereunder by 1,000,000 shares.

Subsequently, the Company granted an aggregate of 200,000
restricted stock units to non-employee directors of the Company, of
which 111,038 restricted stock units are being registered in this
Registration Statement. As of the date hereof, there are 888,962
shares of Common Stock available for issuance under the 2019 Plan.

A full tet copy of the Registration Statemen is available at
https://tinyurl.com/ytjhbdjz

                         About Peraso Inc.

Headquartered in San Jose, California, Peraso Inc. --
https://www.perasoinc.com -- is a pioneer in high-performance 60
GHz unlicensed and 5G mmWave wireless technology, offering
chipsets, antenna modules, software and IP.  Peraso supports a
variety of applications, including fixed wireless access, immersive
video and factory automation.  In addition, Peraso's solutions for
data and telecom networks focus on Accelerating Data Intelligence
and Multi-Access Edge Computing, providing end-to-end solutions
from the edge to the centralized core and into the cloud.

As of September 30, 2025, the Company had $6.2 million in total
assets, $2.6 million in total liabilities, and $3.6 million in
total stockholders' equity.

In its report dated March 28, 2025, the Company's auditor, Weinberg
& Company, issued a "going concern" qualification, attached to the
Company's Annual Report on Form 10-K for the year ended Dec. 31,
2024, citing that during the year ended Dec. 31, 2024, the Company
incurred a net loss and utilized cash in operations.  These
conditions raise substantial doubt about the Company's ability to
continue as a going concern.


PH EXPERT: Seeks Chapter 11 Bankruptcy in Illinois
--------------------------------------------------
On January 19, 2026, PH Expert, Inc. filed for Chapter 7 protection
in the Northern District of Illinois. According to court filings,
the Debtor reports between $100,001 and $1,000,000 in debt owed to
1-49 creditors.

                About PH Expert, Inc.

PH Expert, Inc. is an Illinois-based consulting and technical
services firm providing specialized expertise in public health,
project management, and professional advisory services to
government and private clients.

PH Expert, Inc. sought relief under Chapter 7 of the U.S.
Bankruptcy Code (Bankr. Case No. 26-00848) on January 19, 2026. In
its petition, the Debtor reports estimated assets of $0-$100,000
and estimated liabilities of $100,001-$1,000,000.

Honorable Bankruptcy Judge Janet S. Baer handles the case.

The Debtor is represented by David Freydin, Esq., Law Offices of
David Freydin Ltd.


PINE GATE: Has Until June 4 to Remove Actions in Bankruptcy Case
----------------------------------------------------------------
The U.S. Bankruptcy Court for the Southern District of Texas
granted the motion of Pine Gate Renewables, LLC and its debtor
affiliates for entry of an order extending the time within which
they may remove actions in the bankruptcy case.

The period within which the Debtors may seek removal of the actions
pursuant to 28 U.S.C. Sec. 1452 and Bankruptcy Rule 9027 is
extended through and including June 4, 2026, without prejudice to
the Debtors' right to seek further extensions thereof.

A copy of the Court's Order dated January 23, 2026, is available at
https://urlcurt.com/u?l=lAViQG from PacerMonitor.com.

                   About Pine Gate Renewables

Pine Gate Renewables, LLC, develops, finances, constructs, and
operates renewable energy projects across the United States.
Founded in 2016, the Company manages an operational portfolio of
more than two gigawatts of solar and storage assets and maintains a
development pipeline exceeding 30 gigawatts. It has arranged and
secured roughly $10 billion in project financing and capital
investment and, through its wholly owned subsidiary ACT Power
Services, provides operations and maintenance support for over
seven gigawatts of third-party solar and storage facilities.

Pine Gate Renewables and 118 affiliates sought relief under Chapter
11 of the U.S. Bankruptcy Code (Bankr. S.D. Tex. Lead Case No.
25-90669) on Nov. 6, 2025.  In the petition signed by Ray Shem as
president and chief financial officer, Pine Gate estimated assets
on a consolidated basis of $1 billion to $10 billion and
liabilities on a consolidated basis of $1 billion to $10 billion.

The Hon. Christopher M. Lopez is the case judge.

The Debtors tapped HUNTON ANDREWS KURTH LLP and LATHAM & WATKINS
LLP as counsel. ALVAREZ & MARSAL NORTH AMERICA, LLC, is the
Debtors' financial advisor, and LAZARD FRERES & CO. LLC is the
investment banker.  OMNI AGENT SOLUTIONS, INC., is the claims
agent.


PLEASANT GROVE: Seeks to Tap Anderson Bowman Wallshein as Attorney
------------------------------------------------------------------
Pleasant Grove Tabernacle, Inc. seeks approval from the U.S.
Bankruptcy Court for the Eastern District of New York to employ
Anderson Bowman Wallshein, PLLC as attorneys.

The firm's services include:

     (a) assist the Debtor in administering this case;

     (b) make such motions and court appearances or take such
action as may be appropriate or necessary under the Bankruptcy
Code;

     (c) take such steps as may be necessary for the Debtor to
marshal and protect the estate's assets;

     (d) negotiate with the Debtor's creditors in formulating a
plan of reorganization in this case;

     (e) draft and prosecute the confirmation of the Debtor's plan
of reorganization in this case; and

     (f) render such additional services as the Debtor may require
in this case.

The firm will be paid at these hourly rates:

     Partners                $625
     Senior Associates       $525
     Associates              $475
     Paralegals/Law Clerks   $200

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

The firm received a retainer of $10,000 from the Debtor.

Btzalel Hirschhorn, Esq., a senior associate at Anderson Bowman &
Wallshein, 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:

     Btzalel Hirschhorn, Esq.
     Anderson Bowman & Wallshein, PLLC
     80-02 Kew Gardens Road, Suite 600
     Kew Gardens, NY 11415
     Telephone: (718) 263-6800
     Facsimile: (718) 520-9401
     Email: bhirschhorn@abwpllc.com

       About Pleasant Grove Tabernacle

Pleasant Grove Tabernacle, Inc., doing business as Pleasant Grove
Baptist Church, is a Baptist denomination religious organization
based in Brooklyn, New York, that provides worship services,
spiritual guidance, and community outreach programs. Founded by the
late Rev. Jesse A. Bunn, the church held its first services in his
home in 1952 and moved through several locations before
establishing its current facility at 1927 Fulton Street in 1970.
The organization focuses on fostering spiritual growth among its
members, developing leadership within the congregation, and serving
the local community through various ministries and outreach
initiatives.

Pleasant Grove Tabernacle sought relief under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. E.D.N.Y. Case No. 25-45931) on
December 11, 2025. In the petition signed by Albert Jamison, chief
executive officer (CEO), the Debtor disclosed up to $10 million in
estimated assets and estimated liabilities.

Honorable Bankruptcy Judge Elizabeth S. Stong handles the case.

The Debtor tapped Shiryak, Bowman, Anderson, Gill & Kadochnikov,
LLP as counsel and Vestcorp LLC as accountant.


PORT ELIZABETH: Committee Taps FBT Gibbons as Bankruptcy Counsel
----------------------------------------------------------------
The official committee of unsecured creditors of Port Elizabeth
Terminal & Warehouse Corp. seeks approval from the U.S. Bankruptcy
Court for the District of New Jersey to hire FBT Gibbons LLP as its
counsel.

The firm will render these services:

     (a) attend the meetings of the Committee;

     (b) review financial and operational information furnished by
the Debtors to the Committee;

     (c) investigate and determine the value of unencumbered
assets;

     (d) analyze and negotiate the budget and the terms of the
Debtors' use of cash collateral and proposed post-petition
financing;

     (e) assist in the efforts to sell assets or equity of the
Debtors in a manner that maximizes the value for creditors;

     (f) review and diligence the proposed sale(s) of the Debtors'
assets;

     (g) review and analyze chapter 11 plan issues and pursue
confirmation of a plan as may be appropriate to provide
distributable value to the holders of general unsecured claims;

     (h) review and investigate the liens of purported secured
parties;

     (i) review and investigate pre-petition transactions in which
the Debtors and/or their insiders were involved;

     (j) confer with the Debtors' management, counsel and
advisors;

     (k) review the Debtors' schedules and statement of financial
affairs;

     (l) advise the Committee as to the ramifications regarding all
of the Debtors' activities and motions before this Court;

     (m) file appropriate pleadings on behalf of the Committee;

     (n) review and analyze the Debtors' financial professionals'
work product and report to the Committee on that analysis;

     (o) provide the Committee with legal advice in relation to the
Bankruptcy Cases;

     (p) prepare various applications and memoranda of law
submitted to the Court for consideration; and

     (q) perform such other legal services for the Committee as may
be necessary or proper in these proceedings.

The hourly rates of the primary FBT Gibbons' professionals are:

                                         2025       2026

     John S. Mairo, Partner             $1,025     $1,100
     Robert K. Malone, Partner          $1,375     $1,465
     Brett Theisen, Partner               $850       $905
     Kyle P. McEvilly, Senior Associate   $525       $560
     Amanda R. Simone, Associate          $425       $450
     Edna N. Munera, Paralegal            $360       $385

Mr. Mairo disclosed in the court filings that the firm is a
"disinterested person" within the meaning of 11 U.S.C. 101(14).

The firm can be reached through:

     John S. Mairo, Esq.
     FBT Gibbons LLP
     One Gateway Center
     Newark, NJ 07102
     Tel: (973) 596-4500
     Fax: (973) 596-0545
     E-mail: jmairo@fbtgibbons.com

      About Port Elizabeth Terminal & Warehouse Corp.

Port Elizabeth Terminal & Warehouse Corp. and affiliates provide
transportation, logistics, and warehousing services in the U.S.,
including rail boxcar and container handling, multi-modal shipping,
specialized material handling, cross-docking, packing, specialized
handling of beverages -- including alcoholic products -- and
product care and protection.

Port Elizabeth Terminal & Warehouse Corp. and affiliates sought
relief under Chapter 11 of the U.S. Bankruptcy Code (Bankr. D. N.J.
Lead Case No. 25-22123) on November 14, 2025. In its petition, the
Debtor reports estimated assets and liabilities between $50 million
and $100 million each.

Five affiliated entities simultaneously filed voluntary Chapter 11
petitions under the Bankruptcy Code.

    Debtor                                            Case No.
    ------                                            --------
    P. Judge & Sons, Inc.                             25-22127
    Amex Shipping Agent, Inc.                         25-22129
    The Judge Organization, LLC                       25-22130
    P. Judge & Sons Trucking, LLC                     25-22131
    Judge Warehousing, LLC                            25-22132

Honorable Bankruptcy Judge John K. Sherwood handles the case.

The Debtor is represented by Turner Falk, Esq. of Saul Ewing LLP.


POWER LANE: Voluntary Chapter 11 Case Summary
---------------------------------------------
Debtor: Power Lane Logistics Distribution & Warehousing, Inc.
           d/b/a Power Lane Logistics, Inc.
        1852 West 11th Street
        Suite 277
        Tracy, CA 95376

        Business Description: Power Lane Logistics Distribution &
Warehousing, Inc. provides freight distribution and warehousing
services, including trucking and general cargo transportation,
operating primarily in California.

Chapter 11 Petition Date: January 23, 2026

Court: United States Bankruptcy Court
       Eastern District of California

Case No.: 26-20327

Judge: Hon. Christopher D Jaime

Debtor's Counsel: David C. Johnston, Esq.
                  DAVID C. JOHNSTON
                  1600 G Street, Suite 102
                  Modesto, CA 95354
                  Tel: (209) 579-1150
                  Email: david@johnstonbusinesslaw.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Nilton Ayala as president.

The petition was filed without the Debtor's list of its 20 largest
unsecured creditors.

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

https://www.pacermonitor.com/view/EU4AKDA/Power_Lane_Logistics_Distribution__caebke-26-20327__0001.0.pdf?mcid=tGE4TAMA


PRAESUM HEALTHCARE: UST Appoints Robert Furr as Chapter 11 Trustee
------------------------------------------------------------------
Judge Erik Kimball of the U.S. Bankruptcy Court for the Southern
District of Florida approved the appointment of Robert Furr of Furr
Cohen P.A. as Chapter 11 trustee for Praesum Healthcare Services,
LLC and affiliates.

Mr. Furr was appointed on January 20 by the Acting U.S. Trustee for
Region 21, the Justice Department's bankruptcy watchdog overseeing
the companies' Chapter 11 cases.

The Chapter 11 trustee can be reached at:

     Robert C. Furr
     Furr Cohen P.A.
     2255 Glades Road, Suite 419A
     Boca Raton, FL 33431
     (561) 395-0500
     Email: Rfurr@furrcohen.com

        About Praesum Healthcare Services

Praesum Healthcare Services LLC operates a network of behavioral
health and addiction treatment facilities across the United States,
offering a full continuum of care that includes medical
detoxification, residential rehabilitation, and outpatient
counseling. The Company's brands include Sunrise Detox, which
provides medically supervised detox services, Evolve Recovery
Center, which delivers residential treatment programs, and The
Counseling Center, which offers outpatient and intensive outpatient
therapy, with locations in multiple states including New Jersey,
New York, Massachusetts, Georgia, and Florida. Founded in 2004,
Praesum Healthcare manages more than two dozen centers under these
brands, serving individuals with substance use disorders and
co-occurring mental health conditions.

Praesum Healthcare Services LLC sought relief under Chapter 11 of
the U.S. Bankruptcy Code (Bankr. S.D. Fla. Lead Case No. 25-19335)
on August 13, 2025. In its petition, the Debtor reports estimated
assets between $50 million and $100 million and estimated
liabilities between $10 million and $50 million.

Bankruptcy Judge Erik P. Kimball handles the case.

The Debtor is represented by Bradley S. Shraiberg, Esq., at
Shraiberg Page, PA.

City National Bank of Florida, as lender, is represented by:

   Alexandra D. Blye, Esq.
   Carlton Fields, P.A.
   525 Okeechobee Boulevard, Suite 1200
   West Palm Beach, FL 33401
   Telephone: (561) 659-7070
   ablye@carltonfields.com


Q & T PROPERTIES: Hires Mirambell Realty as Real Estate Broker
--------------------------------------------------------------
Q & T Properties LA, LLC seeks approval from the U.S. Bankruptcy
Court for the Eastern District of Louisiana to employ Mirambell
Realty as its real estate broker.

The firm will assist the Debtor in marketing, leasing, and
potentially selling the properties located at 800 Rue Dauphine New
Orleans, LA 70118 and 829-831 St. Ann Street.

The broke will be paid on a commission basis at a rate of 6
percent.

As disclosed in the court filings, Mirambell Realty is
disinterested person as such term is defined in 11 U.S.C. Sec.
101(14) and as required by 11 U.S.C. Sec. 327(a).

The firm can be reached through:

     Craig K. Mirambell
     Mirambell Realty
     3232 Metairie Rd.
     Metairie, LA 70001
     Tel: (504) 908-6777
     Email: craig@mbellrealty.com

       About Q & T Properties LA LLC

Q & T Properties LA LLC is a limited liability company.

Q & T Properties LA LLC sought relief under Subchapter V of Chapter
11 of the U.S. Bankruptcy Code (Bankr. E.D. La. Case No. 25-12649)
on November 12, 2025. In its petition, the Debtor reports estimated
assets between $1 million and $10 million and estimated liabilities
between $100,001 and $1 million.

Honorable Bankruptcy Judge Meredith S. Grabill handles the case.

The Debtor is represented by William G. Cherbonnier, Jr., Esq., at
The Caluda Group, LLC.


QHSLAB INC: Expands Board to Strengthen Governance and Growth
-------------------------------------------------------------
QHSLab Inc. has initiated a formal process to expand its board of
directors by adding independent members.

The Company has commenced meetings and interviews with prospective
candidates as part of a structured and deliberate selection
process. This initiative reflects QHSLab's continued evolution as a
public company and its commitment to strengthening governance
practices in alignment with shareholder interests and long-term
growth objectives.

The addition of independent directors is expected to further
enhance oversight, broaden strategic perspective, and support
customary corporate approvals as the Company prepares for future
milestones, including potential uplisting considerations.
Management believes this step positions QHSLab to operate with
governance standards consistent with larger public companies while
maintaining the agility required to execute its strategy underway.

This governance initiative follows a series of actions taken by the
Company over the past several months to simplify its capital
structure and reduce potential shareholder overhang. QHSLab has
substantially eliminated legacy convertible debt, reduced interest
expense, and recently completed a funding transaction designed to
support growth while limiting dilution. Collectively, these actions
are intended to improve transparency, strengthen the balance sheet,
and align management and shareholder interests.

Troy Grogan, President, CEO, and Sole Director of QHSLab,
commented:

"For many years, I served as the Company's sole director during
periods that required resilience, discipline, and long-term
thinking. Throughout that time, my focus was always on acting in
the best interests of shareholders and building a durable
foundation for growth. I chose not to take compensation so that
shareholders could see clearly that I was sitting in their shoes,
working through the same risks and trade-offs."

"As QHSLab enters its next phase, I believe the time is right to
evolve our governance structure. Bringing independent directors
onto the board strengthens oversight, supports future capital
markets objectives, and reflects the progress we have made as a
company. This is a positive and necessary step as we continue
building long-term value."

The Company expects to provide updates as the board selection
process progresses.

                        About QHSLab, Inc.

Beach, Fla.-based QHSLab, Inc. is a medical device technology and
software-as-a-service company focused on enabling primary care
physicians to increase their revenues by providing them with
relevant, value-based tools to evaluate and treat chronic disease
as well as provide preventive care through reimbursable
procedures.

Tampa, Fla.-based Astra Audit & Advisory LLC, the Company's auditor
since 2024, issued a "going concern" qualification in its report
dated March 28, 2025, citing that the Company has only recently
operated profitably, is highly leveraged and has only recently
begun to generate cash from operations. These conditions raise
substantial doubt about its ability to continue as a going
concern.

As of September 30, 2025, the Company had $1,734,624 in total
assets, $2,345,536 in total liabilities, and $610,912 in total
stockholders' deficit.


QUANTUM CORP: Expects $72.7M Q3 Revenue Above Guidance Range
------------------------------------------------------------
Quantum Corporation disclosed select preliminary unaudited
financial results for its fiscal third quarter of 2026 ended
December 31, 2025.

Based on unaudited financials, the Company expects the following:

     * Revenue of approximately $72.7 million, above the high-end
of the guided range of $67 million, plus or minus $2 million

     * GAAP gross margin of approximately 38%

     * GAAP operating expenses of approximately $28.1 million

     * Non-GAAP adjusted operating expenses of approximately $26.9
million, within the provided guidance range

Quantum expects to report its full results for the fiscal third
quarter of 2026 by mid-February 2026.

                    About Quantum Corporation

Quantum Corporation, together with its consolidated subsidiaries,
stores and manages digital video and other forms of unstructured
data, providing streaming performance for video and rich media
applications, along with low-cost, long-term storage systems for
data protection and archiving. The Company helps customers around
the world capture, create and share digital data and preserve and
protect it for decades.

Bellevue, Wash.-based Grant Thornton LLP, the Company's auditor
since 2013, issued a "going concern" qualification in its report
dated August 26, 2025, attached to the Company's Annual Report on
Form 10-K for the year ended March 31, 2025, citing that the
Company believes it will be in violation of the net leverage
coverage covenant for the quarter ended September 30, 2025. The
Company's plan contemplates the Company negotiating waivers to
these covenants and is evaluating strategies to restructure or
refinance the existing term debt. If the Company is unable to
obtain additional waivers, the term debt will become immediately
due, and additional liquidity will be required to satisfy the
obligations. The Company's ability to achieve the foregoing
elements of its business, which may be necessary to permit the
realization of assets and satisfaction of liabilities in the
ordinary course of business, is uncertain and raises substantial
doubt about its ability to continue as a going concern.

As of March 31, 2025, the Company had $137.7 million in total
assets, $298.2 million in total liabilities, and total deficit of
$160.5 million.


RAPID P&P: Files Amendment to Disclosure Statement
--------------------------------------------------
Rapid P&P, LLC submitted an Amended Disclosure Statement describing
Amended Plan dated January 16, 2026.

This Plan of Reorganization proposes to pay creditors of the Debtor
from funds presently on deposit in the estate, and from the future
income of the Reorganized Debtor.

This Plan provides for seven classes of secured claims, two classes
of unsecured claims, and one class representing the interests in
the Debtor.

This Plan also provides for the payment of Administrative Claims
and Priority Unsecured Claims.

The Plan period of 165 months commences on the effective date,
defined as the first day of the first full month after confirmation
of this Plan.

For each class of Secured Claims in Addendum 2, the mortgages,
liens, assignments, and security agreements and the descriptions of
collateral that appear in the Disclosure Statement for the classes
of Secured Claims are incorporated by reference into the treatment
of the respective class.

Class 7 consists of Unsecured Non-Priority Claims. This class of
claims is impaired. The claims of this class total approximately
$3,837,773.40, including the claims of Class 6 and the unsecured
portions of secured claims estimated to be $621,000.00. This Class
will be paid in annual pro rata installments, and no interest will
accrue on the claims of this class.

Payments to this class will be made annually for the length of the
Plan. Payment will be made on the anniversary date of the effective
date of this Plan. Payments to this class shall be pro rata. The
annual funding for payments to this class of claims is 5% of gross
receipts each year of the Plan. The accompanying Disclosure
Statement contains projections of gross receipts.

Payments and distributions under the Plan will be funded by the
continued operation of the Debtor's business, capital provided from
time to time by the Debtor's principals, and assets sales subject
to valid and perfected liens.

A full-text copy of the Amended Disclosure Statement dated January
16, 2026 is available at https://urlcurt.com/u?l=8O0F5D from
PacerMonitor.com at no charge.

Counsel to the Debtor:

     Stanley V. Bond, Esq.
     Bond Law Office
     P.O. Box 1893
     Fayetteville, AR 72702-1893
     Telephone: (479) 444-0255
     Facsimile: (479) 235-2827
     Email: attybond@me.com

                         About Rapid P&P

Rapid P&P, LLC, doing business as Rapid Prototypes, is a
Bentonville-based packaging services company founded in 2003. It
builds corrugated packaging and display prototypes for retail
suppliers, which are abundant in Northwest Arkansas.

Rapid P&P filed a petition under Chapter 11, Subchapter V of the
Bankruptcy Code (Bankr. W.D. Ark. Case No. 23-70907) on June 30,
2023, with $3,097,943 in assets and $6,399,344 in liabilities.
Donald Brady, Esq., at Brady Law Firm has been appointed as
Subchapter V trustee.

Judge Bianca M. Rucker oversees the case.

Stanley V. Bond, Esq., at Bond Law Office, is the Debtor's counsel.


RCM MANUFACTURING: Amends Plan to Include Spiral Holdings Claim Pay
-------------------------------------------------------------------
RCM Manufacturing Incorporated and affiliates submitted a Second
Modified Joint Plan of Reorganization under Subchapter V dated
January 16, 2026.

This Second Modified Chapter 11 Joint Plan of Reorganization
proposes to pay creditors of the Debtors with all of the projected
disposable income of the Debtors over a period of 48 months or
according to the terms of any longer-term obligations.

The Plan has a total of ten secured classes, two unsecured classes,
and one class of equity interests. As required by the Bankruptcy
Code, this Plan provides for full payment of Administrative and
Priority Claims.

The Debtors strongly encourage all creditors to vote in favor of
the Plan as it will pay all allowed unsecured claims in full. The
Plan is based on reasonable projections for the businesses, with
conservative increases in revenue of six percent annually. The Plan
is also in the best interests of creditors because the Debtors'
continued operations will generate cash flow for distribution to
creditors, and such distributions will be more than any
distribution in a hypothetical chapter 7 liquidation.

Class 11A consists of all allowed general unsecured claims with an
amount owed by one of the Debtors equal to, or greater than,
$1,000.00. Class 11A is impaired and entitled to vote. All claims
under Class 11A will be paid the full amount listed on its Proof of
Claim, if filed with the Bankruptcy Court, or as referenced in
Schedule F of the bankruptcy schedules filed by the Debtors, if a
Proof of Claim has not been filed, with no post-petition interest.
Payments will be made to the claimants under Class 11A as follows:
one-sixteenth of the amount owed to each claimant will be paid in
August, September, October, and November of 2026, 2027, 2028, and
2029.

Class 11B consists of all allowed general unsecured claims with an
amount owed by one of the Debtors of $999.99 or less. Class 11B is
unimpaired and not entitled to vote. All claims under Class 11B
will receive a one-time payment of the amount listed on its Proof
of Claim, if filed with the Bankruptcy Court, or as referenced in
Schedule F of the bankruptcy schedules filed by the Debtors, if a
Proof of Claim has not been filed, with no post-petition interest,
in August 2026.

Class 11C consists of the claim of Spiral Holdings LLC, d/b/a/ 725
Spiral LLC. Class 11C is impaired and entitled to vote. A Proof of
Claim was filed by Spiral Holdings LLC for pre-petition rent and
fees in the amount of $16,784.60, and post-petition rent and
utilities has accrued in the amount of $41,362.10 through January
2026, for a total of $58,146.70. The term of the lease with Spiral
Holdings LLC ends on July 31, 2026, and with rejection of the
lease, Debtors may be liable for damages for rent through that
date, which for February 2026 through July 2026, may be $7,200.00
per month, for a total of $43,200.00. As such, the total claim of
Spiral Holdings LLC equals approximately $101,346.70. The amount is
an estimate and the allowed claim will be paid.

The claim under 11C will be paid in full as follows: the amount of
$101,346.70, or the allowed amount, will be paid in full, without
interest, by payment of $7,200.00 in February 2026, for rent for
that month, with the balance of $94,146.70, or the allowed amount,
payable in twenty-four equal monthly payments of $3,922.78,
beginning May 2026. The claim of Spiral Holdings LLC, and the
amount payable to Spiral Holdings LLC will be reduced by the amount
of rent it receives for the period prior to July 31, 2026, from a
new third-party lessee of the premises, if any. Class 11C is
impaired and is entitled to vote.

Class 12 consists of all allowed equity interests and
shareholder/member loans of the Debtors. Equity interest holders
are parties who hold an ownership interest in the Debtors. The
members of Class 12 are Franklin E. Connelly and Megan C. Connelly.
Both individuals shall retain their equity interests in the Debtors
on the Effective Date. The salaries for services to be rendered by
the equity interest holders shall be paid in the ordinary course of
business.

Franklin E. Connelly and Megan C. Connelly are also unsecured
creditors of the Debtors having loaned to the Debtors the amounts
of $17,850.00 and $17,150.00, respectively. They have agreed to
forego payment of the obligations and waive payment of any amount
owed to them for such loans. They will not be paid anything on
account of the claims for those loans.

On the Effective Date, all of the Debtors' respective rights,
title, and interest in and to all assets shall vest in the
reorganized Debtors, and in accordance with Section 1141 of the
Bankruptcy Code, as modified by Section 1181.

A full-text copy of the Second Modified Joint Plan dated January
16, 2026 is available at https://urlcurt.com/u?l=JNg7Tq from
PacerMonitor.com at no charge.

Counsel to the Debtors:

     DUDLEY AND SMITH, P.A.
     Brian A. Gravely, Esq.
     1295 Northland Drive, Suite 250
     Mendota Heights, MN 55120
     Telephone: 651-291-1717
     Fax: 651-223-5055
     Email: bgravely@dudleyandsmith.com

                    About RCM Manufacturing Incorporated

RCM Manufacturing Incorporated have been in the business of
manufacturing and contracting with governmental agencies and other
businesses for pavement repair.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Minn. Case No. 25-30979) on April 4,
2025. In the petition signed by Franklin E. Connelly, president,
the Debtor disclosed up to $1 million in assets and up to $500,000
in liabilities.

Judge Katherine A. Constantine oversees the case.

Brian A. Gravely, Esq., at Dudley and Smith PA, is the Debtor's
legal counsel.


REGENCY LLC: Hires David J. Winterton & Associates as Counsel
-------------------------------------------------------------
Regency LLC seeks approval from the U.S. Bankruptcy Court for the
District of Nevada to employ David J. Winterton & Associates, Ltd.
as counsel to handle its Chapter 11 case.

The firm will be paid at these rates:

     Attorneys          $250 to $400 per hour
     Paralegals         $125 per hour

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

Mr. Winterton 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 J. Winterton, Esq.
     David J. Winterton & Associates, Ltd.
     7881 W. Charleston, Blvd., Suite 220
     Las Vegas, NV 89117
     Tel: (702) 363-0317

              About Regency LLC

Regency LLC, based in Las Vegas, Nevada, holds a non-publicly
traded interest in a business entity that owns property at 917 N.
Las Vegas Blvd., Las Vegas, NV 89101. Its operations are limited to
managing this interest.

Regency LLC in Las Vegas, NV, sought relief under Chapter 11 of the
Bankruptcy Code filed its voluntary petition for Chapter 11
protection (Bankr. D. Nev. Case No. 25-16828) on Nov. 13, 2025,
listing $2,567,150 in assets and $83,939 in liabilities. Douglas
DaSilva as authorized representative of the Debtor, signed the
petition.

Judge Natalie M Cox oversees the case.

DAVID WINTERTON & ASSOCIATES, LTD serve as the Debtor's legal
counsel.


REKOR SYSTEMS: Viraj Mehta, Tim Davenport Resign from Board
-----------------------------------------------------------
Rekor Systems, Inc. disclosed in a regulatory filing that Viraj
Mehta and Tim Davenport resigned from the Board of Directors,
effective immediately.

The resignations were not the result of any disagreement with the
Company on any matter relating to the Company's operations,
policies or practices.

Neither Mr. Mehta nor Mr. Davenport served on any committee of the
Board at the time of their resignations.

                    About Rekor Systems

Rekor Systems, Inc., headquartered in Columbia, Md., is working to
revolutionize public safety, urban mobility, and transportation
management using AI-powered solutions designed to meet the distinct
demands of each market it serves. The Company works hand-in-hand
with its customers to deliver mission-critical traffic and
engineering services that assist them in achieving their goals. The
Company's vision is to improve the lives of citizens and the world
around them by enabling safer, smarter, and greener roadways and
communities. The Company works towards this by collecting,
connecting, and organizing mobility data, and making it accessible
and useful to its customers for real-time insights and decisioning
for situational awareness, rapid response, risk mitigation, and
predictive analytics for resource and infrastructure planning and
reporting.

As of September 30, 2025, the Company had $80,979,000 in total
assets, $44,495,000 in total liabilities, and $36,484,000 in total
stockholders' equity.

Morristown, N.J.-based Marcum LLP, the Company's auditor since
2019, issued a "going concern" qualification in its report dated
March 31, 2025, attached to the Company's Annual Report on Form
10-K for the year ended December 31, 2024, citing that the Company
has incurred significant losses and will need 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.


REMEMBER ME: Hires Johnson Hickey & Murchison PC as Accountant
--------------------------------------------------------------
Remember Me Senior Care, LLC and its affiliates seek approval from
the U.S. Bankruptcy Court for the Eastern District of Tennessee to
retroactively employ Johnson, Hickey & Murchison, PC as accountant,
to August 1, 2025.

The firm will prepare and file the Debtor's Form 1065 Partnership
federal and state tax returns.

The firm issued invoices for the preparation of these tax returns
in the total amount of $10,375.

The Debtor wished to compensate the firm for its preparation and
filing of the Debtor's 2024 tax returns.

Julie Klotz, a partner at Johnson, Hickey & Murchison, 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:
  
    Julie Klotz
    Johnson, Hickey & Murchison, PC
    2215 Olan Mills Drive
    Chattanooga, TN 37421
    Telephone: (423) 756-0052

           About Remember Me Senior Care LLC

Remember Me Senior Care, LLC, a company in Cleveland, Tenn., offers
personalized assisted living and memory care services in a homelike
environment. The facility provides a range of services, including
help with daily activities, medication management, and specialized
care for those with Alzheimer's or other dementias.

Remember Me Senior Care sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D. Tenn. Case No. 25-10451) on February
18, 2025. In its petition, the Debtor reported up to $50,000 in
assets and between $10 million and $50 million in liabilities.

Judge Nicholas W. Whittenburg oversees the case.

The Debtor tapped Jeffrey W. Maddux, Esq., at Chambliss, Bahner &
Stophel PC as counsel and Johnson, Hickey & Murchison, PC as
accountant. Stacy Lynn Archer is the patient care ombudsman
appointed in the Debtor's case.


REYNA HOSPITALITY: Gets Extension to Access Cash Collateral
-----------------------------------------------------------
The U.S. Bankruptcy Court for the Southern District of New York
issued a third interim order granting Reyna Hospitality Group Inc.
approval to use the cash collateral of its secured creditors.

The court authorized the Debtor to use cash collateral through
March 24 in accordance with its budget, subject to a 10% variance.
Use beyond this period requires further court approval at the final
hearing.

The Debtor previously entered agreements with several merchant cash
advance lenders (MCAs) which filed UCC-1 financing statements.
However, the Debtor disputes the validity or perfection of the
MCAs' liens. Additionally, the State of New York holds tax warrants
against the Debtor for unpaid taxes.

As protection, these creditors will be granted replacement liens on
the Debtor's property, proceeds, and future assets. These
replacement liens will have the same priority and extent as the
secured creditors pre-bankruptcy liens, subject only to the
carveout for U.S. Trustee fees and potential Chapter 7 trustee
commissions.

The replacement liens are deemed automatically perfected without
additional filings and will not attach to proceeds from avoidance
actions. The MCAs and New York State may assert superpriority
claims under Section 507(b) if their interests diminish.

The Debtor's authority to use cash collateral terminates
immediately if any of the following occurs: conversion or dismissal
of the bankruptcy case, confirmation of a Chapter 11 plan, uncured
default, unauthorized modification of the order, or cessation of
business operations.

A final hearing is scheduled for March 17. Objections are due by
March 10.

A copy of the court's order and the Debtor's budget is available at
https://shorturl.at/pNQLm from PacerMonitor.com.

                About Reyna Hospitality Group Inc.

Reyna Hospitality Group, Inc. operates a restaurant in New York
City under the name Reyna New York.

Reyna Hospitality Group sought protection under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. S.D. N.Y. Case No. 25-12020) on
September 16, 2025, listing up to $1 million in both assets and
liabilities. Samuel Dawidowicz serves as Subchapter V trustee.

Judge Lisa G. Beckerman oversees the case.

Robert L. Rattet, Esq., at Davidoff Hutcher & Citron, LLP,
represents the Debtor as legal counsel.


RIDA CABANILLA: Court Confirms Second Amended Chapter 11 Plan
-------------------------------------------------------------
The United States Bankruptcy Court for the District of Hawaii
confirmed Rida Cabanilla's Second Amended Chapter 11 Plan of
Reorganization Dated as of September 8, 2025.

The Debtor owns three properties:

   (1) a 50% interest in a single-family residence located at 2841
Kamanaiki Street, Honolulu, Hawaii, which is co-owned with her son,
Christopher Manabat;
   (2) 1702 Noe Street, Honolulu, Hawaii, and
   (3) a duplex located at 94-114 Pupukahi Street, Waipahu, Hawaii.


As of the Petition Date:

   (1) UMB Bank, National Association, not in its individual
capacity but solely as owner trustee for Verus Securitization Trust
2023-5 held a first mortgage against the Noe Property; and
   (2) First Hawaiian Bank and American Savings Bank held and
continues to hold first and second mortgages against the Pupukahi
Property, respectively.

To the extent not resolved or withdrawn, all Plan Objections are
overruled in all respects.

In addition to Administrative Claims and Priority Tax Claims, which
need not be classified, the Plan designates six (6) Classes of
Claims and one (1) Class of Equity Interests. The Claims and Equity
Interests placed in each Class are substantially similar to other
Claims and Interests, as the case may be, in each such Class. Valid
business, factual, and legal reasons exist for separately
classifying the various classes of claims and Interests created
under the Plan.

The Plan specifies that Classes 1, 2, 3, and 6 are not impaired
under the Plan, thereby satisfying Section 1123(a)(2) of the
Bankruptcy Code. The Classes are deemed to have accepted the Plan
because they are not impaired under the Plan.

The Plan provides for the same treatment for each Claim or Equity
Interest in each respective Class, unless the holder of a
particular Claim or Equity Interest has agreed to a less favorable
treatment of such Claim or Equity Interest,
thereby satisfying Section 1123(a)(4) of the Bankruptcy Code.

The Plan provides adequate and proper means for the Plan's
implementation through proceeds from:

   (1) the settlement of Melanie Manabat's obligation to the Debtor
for a lump sum payment of $60,000.00,
   (2) a $100,000 new value contribution from the Debtor,
   (3) a $500,000 loan secured by a mortgage against the Kamanaiki
Property, and
   (4) the Debtor's income from Cardiopulmonary Diagnostic
Services, Inc. and her pension.

A copy of the Court's Findings of Fact and Conclusions of Law dated
January 21, 2026, is available at https://urlcurt.com/u?l=1ahvpp
from PacerMonitor.com.

Counsel for Debtor and Debtor-in-Possession:

Chuck C. Choi, Esq.
Allison A. Ito, Esq.
CHOI & ITO, Esq.
Attorneys at Law
700 Bishop Street, Suite 1107
Honolulu, HI 96813
Telephone: (808) 533-1877
Facsimile: (808) 566-6900
Email: cchoi@hibklaw.com
       aito@hibklaw.com

                     About Rida Cabanilla

Rida Trinidad Rabaino Cabanilla filed a voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. D. Hawaii
Case No. 24-00615) on July 9, 2024. Choi & Ito represents the
Debtor as counsel.


RIVERWOOD ESTATES: Hires Martin Leyhe Stuckmeyer as Legal Counsel
-----------------------------------------------------------------
Riverwood Estates Homeowners Association seeks approval from the
U.S. Bankruptcy Court for the Eastern District of Missouri to hire
the Law Firm of Martin Leyhe Stuckmeyer & Associates LLC as
attorneys.

The firm's services include:

     a. providing the Debtor with legal advice with respect to
powers and duties as the Debtor in this proceeding;

     b. preparing on behalf of the Debtor necessary applications,
notices, orders, adversary proceedings and other legal papers; and

     c. assisting the Debtor in effectuating a Plan of
Reorganization and Disclosure Statement.

The firm's hourly rate is $220 per hour.

Martin Leyhe Stuckmeyer & Associates LLC does not represent any
interest adverse to the Debtor or the estate, according to court
filings.

The firm can be reached through:

     David R. Fondren, Esq.
     Martin Leyhe Stuckmeyer & Associates LLC
     330 Jefferson Street
     St. Charles, MO 63301
     Phone: (636) 949-3730
     Email: David@mlslawmo.com

        About Riverwood Estates Homeowners Association

Riverwood Estates Homeowners Association filed its voluntary
petition for relief under Chapter 11 of the Bankruptcy Code (Bankr.
E.D. Mo. Case No. 25-45057) on Dec. 30, 2025, listing $100,001 to
$500,000 in assets and $500,001 to $1 million in liabilities.

Judge Bonnie L Clair presides over the case.

David R. Fondren, Esq. at Martin Leyhe Stuckmeyer & Associates LLC
serves as the Debtor's counsel.


RK PARISI: Gets Interim OK to Use Cash Collateral
-------------------------------------------------
RK Parisi Enterprises, Inc. got the green light from the U.S.
Bankruptcy Court for the District of New Hampshire, to use cash
collateral.

Under the court order, the Debtor is authorized to use cash
collateral from December 1, 2025, through February 27 to pay
operating expenses and make adequate protection payments in
accordance with its budget. This authorization automatically
expires at 11:59 p.m. on February 27, unless extended by further
court order.

As adequate protection, potential lienholders will be granted
replacement liens on the Debtor's post-petition property, matching
the type, validity, and priority of their pre-bankruptcy liens.
These replacement liens are deemed perfected as of the petition
date without further action but do not attach to Chapter 5
avoidance actions.

The order preserves all parties' rights to later dispute lien
validity, priority, value, or seek stay relief.

The order prohibits payment of professional fees, including the
Debtor's counsel, unless and until the court approves both
retention and fee applications. It also includes a "winding-down"
provision allowing the court to ensure payment of unpaid
administrative claims (such as wages and trade vendors) if cash
collateral use later terminates.

A continued hearing is scheduled for February 18.

A copy of the court's order and the Debtor's budget is available at
https://shorturl.at/Wefu8 from PacerMonitor.com.

                  About RK Parisi Enterprises Inc.

RK Parisi Enterprises, Inc., operating as PoshHaus, sells home
improvement and home-furnishing products, including kitchen and
bathroom fixtures, cabinetry, lighting, appliances, and flooring,
through an online platform and a physical showroom in Keene, New
Hampshire. The company targets homeowners, builders, and interior
designers homeowners, builders, and interior designers homeowners,
builders, and interior designers seeking products for residential
renovations.

RK Parisi Enterprises sought protection under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. D.N.H. Case No. 25-10842) on December
1, 2025, with $1 million to $10 million in assets and liabilities.
Robert M. Parisi, Jr., president and owner of RK Parisi
Enterprises, signed the petition.

Judge Kimberly Bacher presides over the case.

William J. Amann, Esq., at Amann Burnett, PLLC represents the
Debtor as legal counsel.


ROCK REGIONAL: Hires Beasley Mitchell & Co. as Accountant
---------------------------------------------------------
Rock Regional Hospital, LLC seeks approval from the U.S. Bankruptcy
Court for the District of Kansas to employ Beasley, Mitchell & Co.
as accountant.

The firm will assist the Debtor in the preparation and filing of
Federal and State income tax returns, and various auditing services
as needed.

The firm will be paid at these rates:

     Bankruptcy Specialist       $450 per hour
     Partners                    $375 per hour
     Managers                    $270 per hour
     Supervisors                 $225 per hour
     Staff Accountants           $150 per hour
     Bookkeepers                 $100 per hour

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

Mr. Beasley 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:

     Brad Beasley
     Beasley, Mitchell & Co.
     509 S. Main, Suite A
     Las Cruces, NM 88001
     Tel: (575) 528-6700

              About Rock Regional Hospital, LLC

Rock Regional Hospital, LLC operates an acute-care medical facility
in Derby, Kansas, providing emergency services, inpatient and
outpatient care, surgical procedures, diagnostic imaging, and
laboratory services. The hospital's campus includes operating
suites, heart catheterization labs, intensive-care units and
private patient rooms supporting a broad range of clinical
specialties. It serves communities in south-central Kansas through
its healthcare delivery operations.

Rock Regional Hospital sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Kan. Case No. 25-11362) on December 7,
2025. In its petition, the Debtor reports estimated assets between
$10 million and $50 million and estimated liabilities between $50
million and 100 million.

Honorable Bankruptcy Judge Mitchell L. Herren handles the case.

The Debtor is represented by David Thomas Prelle Eron, Esq., at
Prelle Eron & Bailey, P.A.


ROCK REGIONAL: Taps Account Recovery as Collection Servicer
-----------------------------------------------------------
Rock Regional Hospital, LLC seeks approval from the U.S. Bankruptcy
Court for the District of Kansas to employ Account Recovery
Specialists, Inc. as collection servicer.

The professional services rendered to Debtor is for the collection
of bad debt accounts, including referral of accounts for legal
action (when warranted) to attorneys who work in-house and are
employed by ARSI.

The firm will be paid in a contingency fee basis.

Nikki Esquibel, vice president of client services at Account
Recovery Specialists, Inc., assured the court that his firm is a
"disinterested person" within the meaning of 11 U.S.C. 101(14).

The firm can be reached through:

     Nikki Esquibel
     Account Recovery Specialists, Inc.
     3505 N. Topeka
     Wichita, KS 67219

       About Rock Regional Hospital LLC

Rock Regional Hospital, LLC operates an acute-care medical facility
in Derby, Kansas, providing emergency services, inpatient and
outpatient care, surgical procedures, diagnostic imaging, and
laboratory services. The hospital's campus includes operating
suites, heart catheterization labs, intensive-care units and
private patient rooms supporting a broad range of clinical
specialties. It serves communities in south-central Kansas through
its healthcare delivery operations.

Rock Regional Hospital LLC sought relief under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. D. Kan. Case No. 25-11362) on December
7, 2025. In its petition, the Debtor reports estimated assets
between $10 million and $50 million and estimated liabilities
between $50 million and 100 million.

Honorable Bankruptcy Judge Mitchell L. Herren handles the case.

The Debtor is represented by David Thomas Prelle Eron, Esq., at
Prelle Eron & Bailey, PA and Gibbins Advisors as financial advisor.


ROGEL LOGISTICS: Seeks Chapter 7 Bankruptcy in Illinois
-------------------------------------------------------
On January 9, 2026, Rogel Logistics Inc. filed for Chapter 7
protection in the U.S. Bankruptcy Court for the Northern District
of Illinois. According to court filings, the debtor reports between
$100,001 and $1 million in debt owed to 1 to 49 creditors.

                  About Rogel Logistics Inc.

Rogel Logistics Inc. is a transportation and logistics company
providing freight and delivery-related services.

Rogel Logistics Inc. sought relief under Chapter 7 of the U.S.
Bankruptcy Code (Bankr. Case No. 26-00330) on January 9, 2026. In
its petition, the debtor reports estimated assets ranging from $0
to $100,000 and estimated liabilities between $100,001 and $1
million.

Honorable Bankruptcy Judge Donald R. Cassling handles the case.

The debtor is represented by Eric G. Zelazny, Esq. of the Law
Offices of Eric G. Zelazny.


ROLLIN' VETS: Seeks Subchapter V Bankruptcy in Texas
----------------------------------------------------
Rollin' Vets Group, Inc. filed for Chapter 11 bankruptcy protection
on January 21, 2026, commencing a voluntary restructuring case in
the Southern District of Texas. The filing indicates total debt of
$100,001 to $1 million involving 1 to 49 creditors.

                About Rollin' Vets Group, Inc.

Rollin' Vets Group, Inc. operates a mobile veterinary clinic
providing full-service medical care to pets in the greater Houston
area, including West Houston, since 2015. The Company delivers
examinations, vaccinations, surgical
procedures, urgent care, and at-home euthanasia through a fleet of
eight mobile units equipped with advanced veterinary technology,
offering services in both English and Spanish.  Founded by Dr.
Katie Eick, Rollin' Vets focuses on convenient, at-home care that
accommodates busy pet owners while maintaining the health and
well-being of animals in a familiar environment.

The company sought relief under Subchapter V of Chapter 11 of the
U.S. Bankruptcy Code on January 21, 2026, under Bankr. Case No.
26-30401. Its bankruptcy petition lists assets estimated at $1
million to $10 million and liabilities estimated between $100,001
and $1 million.

The case is overseen by Honorable Eduardo V. Rodriguez.

Rollin' Vets Group, Inc. is represented by Susan Tran Adams, Esq.,
Tran Singh LLP.


S & L TRUCKING: Seeks to Hire Palmer Brown as Real Estate Broker
----------------------------------------------------------------
S & L Trucking, LLC seeks approval from the U.S. Bankruptcy Court
for the Northern District of Mississippi to employ Palmer Brown
Real Estate Group, LLC as real estate broker.

The firm will market and sell the Debtor's real property located in
Senatobia, Mississippi.

The broker will receive a commission of 6 percent of the gross
sales price.

As disclosed in the court filings, the broker has or holds no
interests adverse to the Debtor or the estate.

The firm can be reached through:

     Shawn Armstrong
     Palmer Brown Real Estate Group, LLC
     1016 Abermar Rounds
     New Albany, MS 38652
     Email: sjtrucking31@gmail.com

        About S & L Trucking, LLC

S & L Trucking, LLC is a Mississippi-based trucking firm
specializing in general freight services.

S & L Trucking filed a petition under Chapter 11, Subchapter V of
the Bankruptcy Code (Bankr. N.D. Miss. Case No. 25-13876) on
November 12, 2025, with $500,001 to $1 million in assets and
liabilities.

Judge Jason D. Woodard presides over the case.

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


SADDI LLC: Hires Ciardi Ciardi & Astin as Bankruptcy Counsel
------------------------------------------------------------
Saddi, LLC seeks approval from the U.S. Bankruptcy Court for the
Eastern District of Pennsylvania to hire Ciardi Ciardi & Astin to
serve as legal counsel in its Chapter 11 case.

Ciardi Ciardi & Astin will provide these services:

     (a) give the Debtor legal advice with respect to its powers
and duties as a Debtor

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

     (c) perform all other legal services for the Debtor which may
be necessary; and

     (d) prepare and file a Plan of Reorganization.

The firm's professionals will receive these hourly rates:

     Albert A. Ciardi, III           $625
     Daniel S. Siedman               $450
     Dorene Torres, Paralegal        $150

Ciardi Ciardi & Astin is a "disinterested person" within the
meaning of the Bankruptcy Code, according to court filings.

The firm can be reached at:

     Albert A. Ciardi, III, Esq.
     Daniel S. Siedman, Esq.
     CIARDI CIARDI & ASTIN
     1905 Spruce Street
     Philadelphia, PA 19103
     Telephone: (215) 557-3550
     Facsimile: (215) 557-3551
     E-mail: aciardi@ciardilaw.com
             dsiedman@ciardilaw.com

             About Saddi, LLC

Saddi, LLC is a single-asset real estate company that owns one
income-producing property.

Saddi, LLC filed its voluntary petition for relief under Chapter 11
of the Bankruptcy Code (Bankr. E.D. Pa. Case No. 26-10034) on
January 5, 2026, listing $1 million to $10 million in both assets
and liabilities. The petition was signed by Vijay Bhardwaj as
managing member.

Judge Derek J Baker presides over the case.

Albert A. Ciardi, III, Esq. at CIARDI CIARDI & ASTIN represents the
Debtor as counsel.


SEBASTIAN HABIB: Hires Paul Reece Marr as Bankruptcy Counsel
------------------------------------------------------------
Sebastian Habib, LLC seeks approval from the U.S. Bankruptcy Court
for the Northern District of Georgia to employ Paul Reece Marr,
P.C. as bankruptcy counsel.

The firm will render these services:

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

     (b) prepare on behalf of the Debtor the necessary legal papers
pursuant to the Bankruptcy Code; and

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

The firm will be paid at these rates:

     Paul Reece Marr, Attorney   $475 per hour
     Paralegal                   $275 per hour

The firm received a retainer of $20,000 from the Debtor, plus
filing fee of $1,738..

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

The firm can be reached through:

     Paul Reece Mar, Esq.
     Paul Reece Marr, PC
     6075 Barfield Road, Suite 213
     Sandy Springs, GA 30328
     Telephone: (770) 984-2255
     Facsimile: (678) 623-5109
     Email: paul.marr@marrlegal.com

              About Sebastian Habib, LLC

Sebastian Habib, LLC in Woodstock, GA, sought relief under Chapter
11 of the Bankruptcy Code filed its voluntary petition for Chapter
11 protection (Bankr. N.D. Ga. Case No. 26-50210) on Jan. 5, 2026,
listing as much as $1 million to $10 million in both assets and
liabilities. Mohammad Hariri as manager, signed the petition.

PAUL REECE MARR, P.C. serve as the Debtor's legal counsel.


SEMILEDS CORP: Simplot Taiwan, CEO Loans Extended to January 2027
-----------------------------------------------------------------
SemiLEDs Corporation disclosed in a regulatory filing that the
Company entered into the Seventh Amendment to the Loan Agreements
with Simplot Taiwan Inc. and the Eighth Amendment to the Loan
Agreements with Trung Doan. The Seventh Amendment to the Loan
Agreement with Simplot Taiwan Inc.:

     (i) capitalize all outstanding and unpaid interest due under
the Note into the principal balance of the Loan.

As of the Effective Date, the Unpaid Interest is equal to
$364,924.63. The Parties agree that the new principal balance of
the Loan is $664,924.63, and

    (ii) extended the maturity date to January 15, 2027. All other
terms and conditions of the Loan Agreement with Simplot Taiwan Inc.
remained the same.

The Eighth Amendment to the Loan Agreement with Trung Doan extended
the maturity date to January 15, 2027.

All other terms and conditions of the Loan Agreement with Trung
Doan remained the same.

Previously:

On January 8, 2019, the Company entered into secured loan
agreements with Trung Doan, its Chairman and Chief Executive
Officer and J.R. Simplot Company, its largest shareholder, with
aggregate amounts of $1.7 million and $1.5 million, respectively,
and an annual interest rate of 8%. The Loan Agreements are secured
by a second priority security interest on the Company's
headquarters building.

The maturity date of the Loan Agreements were January 14, 2021 and
January 22, 2021, respectively.

On January 16, 2021, the maturity date of the Loan Agreements was
extended with same terms and interest rate for one year to January
15, 2022, and on January 14, 2022, the maturity date of the Loan
Agreements was extended again with same terms and interest rate for
one more year to January 15, 2023.

On January 13, 2023, the maturity date of the Loan Agreements was
further extended with same terms and interest rate for one year to
January 15, 2024.

On January 7, 2024, J.R. Simplot Company entered into an assignment
agreement pursuant to which J.R. Simplot assigned and transferred
all of its right, title and interest in and to the Loan Agreement
to Simplot Taiwan Inc., in accordance with and subject to the terms
and conditions of the Loan Agreement.

On January 7, 2024, the Company entered into the Fourth Amendment
to the Loan Agreements with each of Simplot Taiwan Inc. and Trung
Doan. The Fourth Amendment to the Loan Agreement with Simplot
Taiwan Inc.:

     (i) extended the maturity date to January 15, 2025, and

    (ii) upon mutual agreement of the Company and Simplot Taiwan
Inc., permitted the Company to repay any principal amount or
accrued interest, in an amount not to exceed $400,000, by issuing
shares of the Company's common stock in the name of Simplot Taiwan
Inc. as partial repayment of the Loan Agreement at a price per
share equal to the closing price of the Company's common stock
immediately preceding the business day of the payment notice date.


All other terms and conditions of the Loan Agreement with Simplot
Taiwan Inc. remained the same.

The Fourth Amendment to the Loan Agreement with Trung Doan amended
the loan's maturity date with same terms and interest rate to
January 15, 2025. All other terms and conditions of the Loan
Agreement with Trung Doan remained the same.

On February 9, 2024, the Company entered into the Fifth Amendment
to the Loan Agreements with Trung Doan. The Fifth Amendment to the
Loan Agreements with Trung Doan:

     (i) amended the Loan Agreement to permit the Company to repay
up to $800,000 of principal under the Loan Agreement by issuing
shares of the Company's common stock and

    (ii) elected to prepay $800,000 of loan principal by delivering
629,921 shares of the Company's common stock to Trung Doan, based
on the closing price of $1.27 per share on February 8, 2024. All
other terms and conditions of the Loan Agreement remained the
same.

On July 3, 2024, the Company and Trung Doan entered into the Sixth
Amendment to the Loan Agreement. The Sixth Amendment to the Loan
Agreement amended the Loan Agreement to permit the Company, upon
the mutual agreement of the Company and Trung Doan, to repay a
portion of the principal amount or accrued interest under the Loan
Agreement, by issuing shares of the Company's common stock to Trung
Doan as partial repayment of the Loan Agreement at a price per
share equal to the closing price of the Company's common stock
immediately preceding the business day of the payment notice date.
All other terms and conditions of the Loan Agreement, as amended by
the Sixth Amendment to the Loan Agreement, remained the same.

On January 15, 2025, the Company entered into the Seventh Amendment
to the Loan Agreement with Trung Doan and Fifth Amendment to the
Loan Agreement with Simplot Taiwan Inc. to extend the maturity
dates to January 15, 2026. All other terms and conditions of the
Loan Agreements remained the same.

On February 28, 2025, the Company and Simplot Taiwan Inc. entered
into the Sixth Amendment to the Loan Agreement. The Amended Loan
Agreement, upon the mutual agreement of the Company and Simplot
Taiwan Inc., permits the Company to repay any principal amount or
accrued interest, in an amount not to exceed $1,200,000, by issuing
shares of the Company's common stock to Simplot Taiwan Inc. as
partial repayment of the Loan Agreement at a price per share equal
to the closing price of the Company's common stock immediately
preceding the business day of the payment notice date.

Full text copies of the Amended Loan Agreement are available at
https://tinyurl.com/hkacn48m and https://tinyurl.com/22437e47,
respectively.

                      About SemiLEDs Corporation

Headquartered in Taiwan, R.O.C., SemiLEDs Corporation develops,
manufactures, and sells light-emitting diode (LED) chips, LED
components, LED modules, and systems. The Company's products serve
a range of specialty industrial applications, including ultraviolet
(UV) curing of polymers, LED light therapy for medical and cosmetic
purposes, counterfeit detection, horticultural lighting,
architectural lighting, and entertainment lighting. SemiLEDs
packages its LED chips into LED components, which are sold to
distributors and a customer base primarily concentrated in key
markets, such as the Netherlands, Taiwan, the United States, and
Japan. The Company also offers its "Enhanced Vertical" (EV) LED
product series in blue, white, green, and UV variations in select
markets. The Company's lighting products are primarily sold to
original design manufacturers (ODMs) of lighting products, as well
as to the end users of lighting devices.

Irvine, California-based YCM CPA INC., the Company's auditor since
2025, issued a "going concern" qualification in its report dated
November 28, 2025, attached to the Company's Annual Report on Form
10-K for the year ended August 31, 2025, citing that the Company
incurred recurring losses from operations and has an accumulated
deficit, which raises substantial doubt about its ability to
continue as a going concern.

As of November 30, 2025, the Company had $14.2 million in total
assets, $12.2 million in total liabilities, and a total
stockholders' equity of $2.1 million.


SHANNON WIND: Case Summary & 20 Largest Unsecured Creditors
-----------------------------------------------------------
Debtor: Shannon Wind, LLC
        1920 McKinney Ave, Suite 950
        Dallas TX 75201

        Business Description: Shannon Wind LLC develops and owns
the Shannon Wind project, a utility-scale wind farm in Clay County,
Texas, generating approximately 204 megawatts of electricity from
wind turbines.  The Company manages construction, commercial
operations, and overall project oversight for the renewable energy
facility.

Chapter 11 Petition Date: January 25, 2026

Court: United States Bankruptcy Court
       Southern District of Texas

Case No.: 26-90124

Judge: Hon. Alfredo R Perez

Debtor's
General
Bankruptcy
Counsel:          Jarrod B. Martin, Esq.
                  BRADLEY ARANT BOULT CUMMINGS LLP
                  600 Travis Street, Suite 5600
                  Houston TX 77002
                  Tel: (713) 576-0388
                  Email: jbmartin@bradley.com

Debtor's
Financial
Advisor:          ACCORDION PARTNERS, LLC

Debtor's
Investment
Banker:           NOMURA SECURITIES INTERNATIONAL, INC.

Debtor's
Valuator:         KPMG LLP

Debtor's
Notices,
Claims,
Solicitation
and Balloting
Agent and
Administrative
Advisor:          KURTZMAN CARSON CONSULTANTS, LLC
                  d/b/a VERITA GLOBAL

Estimated Assets: $100 million to $500 million

Estimated Liabilities: $100 million to $500 million

The petition was signed by John Shepherd as chief restructuring
officer.

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

https://www.pacermonitor.com/view/7FERM2Y/Shannon_Wind_LLC__txsbke-26-90124__0001.0.pdf?mcid=tGE4TAMA

List of Debtor's 20 Largest Unsecured Creditors:

    Entity                          Nature of Claim   Claim Amount

1. Clay County Judge               Taxing Authority     $1,565,500
214 N Main
Henrietta, TX 76365

2. Clay County                     Taxing Authority       $642,588
Appraisal District
PO Box 108
101 E Omega St
Henrietta, TX 76365

3. McGuire Woods                     Professional         $515,173
800 E. Canal Street                    Services
Richmond, VA 23219

4. Alliant Insurance Services        Professional          $66,611

125 High Street                        Services
Suite 2205
Boston, MA 02110
Allie Eans
Tel: 617-939-1007
Email: allie.eans@alliant.com

5. CAMS Renewables                      Vendor             $37,217
910 Louisiana Street
Suite 2400
Houston, TX 77002

6. Prairie Grove Ranch                 Landlord            $32,891
Partnership, LLC
1999 McKinney Ave.
Suite 408
Dallas, TX 75201
Michael Garrett
Tel: 936-873-2428
Email: garrettm@swbell.net

7. Risk Work                            Vendor             $30,000
220 Roxbury Ln
Noblesville, IN 46062

8. CAC Specialty                      Insurance            $25,150
115 Office Park Drive
Birmingham, AL 65223

9. Arthur H. Litteken and              Landlord            $23,460

Shirley D. Litteken
377 Litteken Drive
Windthorst TX 76389
Shirley Litteken
Tel: 940-631-4324

10. Tenaska                           Utilities            $15,894
14302 FNB Parkway
Omaha, NE 68154
Brook Leonard
Email: bleonard@tnsk.com

11. CommTech                            Vendor             $10,608
834 SE 34th Ave
Amarillo, TX 79103

12. True Steel                          Vendor              $4,500
19380 E 159 Rd
Ada, Oklahoma 74820
Tel: 580-310-0595

13. Robert E. Steinberger, Sr.         Landlord             $4,271
and Carolyn Sue Cox Steinberger
PO Box 68
Windthorst, TX 76389
Robert Steinberger, Sr.
Tel: 940-423-6288

14. Robert Alvin Schroeder and         Landlord             $3,426
Rebecca Lynn Schroeder
317 Shroeder Lane
Windthorst TX 76389
Robert Schroeder
Tel: 940-423-6775
Email: bogey_41@hotmail.com

15. Edward C. Moer, Jr. and             Landlord            $2,491
Debra K. Meor
2196 Cobb Rd.
Windthorst, TX 76389
Edward Moer, Jr.
Tel: 940-423-6359

16. Michael L. Garrett                  Landlord            $1,998
and Antoinette I. Garrett
Trustees of the Garret Family Trust
1999 McKinney Ave
Suite 408
Dallas, TX 75201
Michael Garrett
Tel: 214-226-6955
Email: garrettm@swbell.net

17. Douglas J. Wolf and                 Landlord            $1,557
Betty S. Wolf
411 Wolf Lane
Windthorst TX 76389
Douglas Wolf
Tel: 940-237-6738
Email: djwolf14@yahoo.com

18. Lloyd A. Wolf, Sr.                  Landlord            $1,557
110 Parker Rd.
Wichita Fallas TX 73610
Lloyd Wolf
Tel: 940-733-4366
Email: ka8933@aol.com

19. Jerome T. Horn,                     Landlord            $1,246

Vergie M. Horn, and
Kevin Horn
219 Virgie Lane
Windthorst, TX 76389
Jerome Horn
Tel: 940-423-6444
Email: may.hope@yahoo.com
horntanks@yahoo.com

20. Kaye Schreiber Nichols,             Landlord            $1,246
Bob Schreiber and Paule A. Schreiber
15823 FM 172
Scotland, TX 76389
Kaye Nichols
Tel: 940-541-2388
Email: bobjschreiber6@gmail.com


SHOSHANAH FASHIONS: Hires Madoff & Khoury LLP as Counsel
--------------------------------------------------------
Shoshanah Fashions, Inc. seeks approval from the U.S. Bankruptcy
Court for the District of Massachusetts to employ Madoff & Khoury
LLP as counsel to handle its Chapter 11 bankruptcy case.

The firm will be paid at these rates:

      Partner           $450 per hour
      Associate         $350 per hour
      Paralegals        $160 per hour

The firm received a retainer in this case in the amount of $26,738,
of which, $7,000 was drawn for prepetition services rendered in
connection with preparing the Chapter 11 filing, and $1,738.00 was
paid to the Bankruptcy Court for the Chapter 11 filing fee, leaving
a retainer balance of $18,000.

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

David B. Madoff, Esq., a partner at Madoff & Khoury 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:

      David B. Madoff, Esq.
      Steffani M. Pelton, Esq.
      Madoff & Khoury LLP
      124 Washington Street
      Foxboro, MA 02035
      Tel: (508) 543-0040
      Email: madoff@mandkllp.com

              About Shoshanah Fashions, Inc.

Shoshanah Fashions, Inc. is a fashion and apparel company.

Shoshanah Fashions, Inc. sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. Case No. 26-10083) on January 14, 2026. In
its petition, the Debtor reports estimated assets of $0-$100,000
and estimated liabilities of $100,001-$1 million.

Honorable Bankruptcy Judge Christopher J. Panos handles the case.

The Debtor is represented by David B. Madoff, Esq. of Madoff &
Khoury LLP.


SHOSHANAH FASHIONS: Stephen Gray Named Subchapter V Trustee
-----------------------------------------------------------
The U.S. Trustee for Region 1 appointed Stephen Gray of Gray &
Company, LLC as Subchapter V trustee for Shoshanah Fashions, Inc.

Mr. Gray will be paid an hourly fee of $900 for his services as
Subchapter V trustee and will be reimbursed for work-related
expenses incurred.

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

The Subchapter V trustee can be reached at:

     Stephen S. Gray
     Gray & Company, LLC
     207 Union Wharf
     Boston, MA 02109
     (617) 875-6404
     Email: ssg@grayandcompanyllc.com

                   About Shoshanah Fashions Inc.

Shoshanah Fashions, Inc. sought protection under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. D. Mass. Case No. 26-10083) on January
14, 2026, with $50,001 to $100,000 in assets and $500,001 to $1
million in liabilities.

Judge Christopher J. Panos presides over the case.

David B. Madoff, Esq. at Madoff & Khoury LLP represents the Debtor
as legal counsel.


SHRI RADHA: Hires Dahiya Law Offices LLC as Bankruptcy Counsel
--------------------------------------------------------------
Shri Radha Krishna Mandir Inc. seeks approval from the U.S.
Bankruptcy Court for the Eastern District of New York to hire
Dahiya Law Offices LLC as bankruptcy counsel.

The firm will render these services:

     (a) assist and advise the Debtor relative to the
administration of this proceeding;

     (b) represent the Debtor before the Bankruptcy Court and
advise it on all pending litigations, hearings, motions, and of the
decisions of the Bankruptcy Court;

     (c) review and analyze all applications, orders, and motions
filed with the Bankruptcy Court by third parties in this proceeding
and advise the Debtor thereon;

     (d) attend all meetings conducted pursuant to section 341(a)
of the Bankruptcy Code and represent the Debtor at all
examinations;

     (e) communicate with creditors and all other parties in
interest;

     (f) assist the Debtor in preparing all necessary applications,
motions, orders, supporting positions taken by it, and prepare
witnesses and review documents in this regard;

     (g) confer with all other professionals;

     (h) assist the Debtor in its negotiations with creditors or
third parties concerning the terms of any proposed plan of
reorganization;

     (i) prepare, draft and prosecute the plan of reorganization
and disclosure statement;

     (j) assist the Debtor in performing such other services as may
be in its interest and the estate and performing all other required
legal services; and

     (k) prosecute such claims.

The firm will be paid at these hourly rates:

     Principal              $750
     Counsel                $550
     Associate       $200 - $350
     Paralegal        $75 - $125

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

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

Karamvir Dahiya, Esq., a principal at Dahiya Law Offices, 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:

     Karamvir Dahiya, Esq.
     Dahiya Law Offices LLC
     75 Maiden Lane Suite 606
     New York, NY 10038
     Telephone: (212) 766-8000
     Email: karam@dahiya.law

         About Shri Radha Krishna Mandir Inc.

Shri Radha Krishna Mandir Inc., also known as Shree Radha Krishna
LLC, operates as a Hindu temple and religious nonprofit in South
Ozone Park, New York, providing spiritual, cultural, and community
services to devotees in the Queens area.

Shri Radha Krishna Mandir Inc. filed its voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. E.D.N.Y.
Case No. 26-40076) on January 7, 2026. At the time of filing, the
Debtor estimated $500,000 to $1 million in assets and $1 million to
$10 million in liabilities. The petition was signed by Jhagroo
Bachan as temple president.

Judge Elizabeth S. Stong presides over the case.

Karamvir Dahiya, Esq. at DAHIYA LAW OFFICES LLC serves as the
Debtor's counsel.



SIESTA HOSPITALITY: Hires Kenneth S. Abrams P.A. as Counsel
-----------------------------------------------------------
Siesta Hospitality Ventures II, LLC seeks approval from the U.S.
Bankruptcy Court for the Middle District of Florida to hire the law
firm of Kenneth S. Abrams, P.A. as counsel.

The firm will render these services:

     (a) give advice to the Debtor with respect to its powers and
duties as Debtor in possession and the continued management of its
finances;

     (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 his creditors in
the preparation of a plan.

The firm received a retainer in the amount of $5,000.

Kenneth Abrams, Esq., disclosed in court filings that he and his
firm are "disinterested" within the meaning of Section 101(14) of
the Bankruptcy Code.

The firm can be reached through:

     Kenneth S. Abrams, Esq.
     Kenneth S. Abrams, P.A.
     100 SW 27th Ave., Suite 609
     Miami, FL 33176
     Tel: (305) 598-1880
     Fax: (305) 598-1881
     E-mail: Kabrams@bkclaw.com

         About Siesta Hospitality Ventures II

Siesta Hospitality Ventures II, LLC filed a petition under Chapter
11, Subchapter V of the Bankruptcy Code (Bankr. M.D. Fla. Case No.
25-00095) on January 7, 2026, with $500,001 to $1 million in assets
and liabilities.

Judge Catherine Peek Mcewen presides over the case.

Kenneth S. Abrams, Esq., at Kenneth S. Abrams P.A. represents the
Debtor as legal counsel.


SLEEP QUARTERS: Gets Interim OK to Use Cash Collateral
------------------------------------------------------
The U.S. Bankruptcy Court for the Northern District of Texas,
Dallas Division, entered an interim order authorizing Sleep
Quarters Plus, Inc. to use cash collateral to continue operating
its retail furniture and mattress business.

Under the interim order, the Debtor is permitted to use cash
collateral strictly in accordance with its monthly budget, with a
permitted variance of up to 15% per line item and 15% overall. Any
expenditures beyond those limits require prior written consent from
Citizens National Bank of Texas, the secured lender.

All cash receipts and collections must be deposited into designated
debtor-in-possession cash collateral accounts, and the Debtor must
provide monthly accountings to the lender.

The Debtor projects total monthly operational expenses of $21,992.

Citizens National Bank of Texas will be granted post-petition
replacement liens and security interests that are co-extensive with
its pre-bankruptcy liens, to the extent such liens exist. These
liens attach to substantially all post-petition personal property
and proceeds (excluding Chapter 5 avoidance actions) and are
automatically perfected without further filings. The Debtor does
not admit the validity of the lender's pre-bankruptcy liens.

As additional protection, the Debtor must maintain insurance on the
collateral and stay current on taxes. The automatic stay is
modified as necessary to allow the secured lender to collect and
apply proceeds in accordance with the order.

The authorization to use cash collateral remains in effect through
the final hearing, which is scheduled for February 9, at 9:30 a.m.,
before Judge Scott Everett. Objections to the proposed final order
must be filed by February 6.

                  About Sleep Quarters Plus Inc.

Sleep Quarters Plus, Inc. specializes in the retail distribution of
mattresses, bedding essentials, and bedroom furnishings. Based in
Texas, the company offers an assortment of sleep-related products
through its retail outlets, catering to customers looking for
value-oriented and quality bedding options.

Sleep Quarters Plus filed a petition under Chapter 11, Subchapter V
of the Bankruptcy Code (Bankr. N.D. Texas Case No. 25-34803) on
December 2, 2025. In its petition, the Debtor reported $1 million
to $10 million in both assets and liabilities.

Honorable Bankruptcy Judge Scott W. Everett handles the case.

The Debtor is represented by Joyce W. Lindauer, Esq., at Joyce W.
Lindauer Attorney, PLLC.


SPHERE 3D: Registers 3.39MM More Shares for 2025 Incentive Plan
---------------------------------------------------------------
Sphere 3D Corp. filed a Registration Statement on Form S-8 with the
U.S. Securities and Exchange Commission to register for issuance
3,392,525 Common Shares reserved for issuance under the Sphere 3D
Corp. 2025 Performance Incentive Plan.

These additional Common Shares are additional securities of the
same class as other securities for which an original registration
statement (File No. 333-288321) on Form S-8 was filed with the
Commission on June 25, 2025.

These additional Common Shares have become reserved for issuance as
a result of the operation of the "evergreen" provision of the 2025
Plan, which provides that the total number of shares subject to the
2025 Plan will be increased on the first trading day in January of
each calendar year during the term of the 2025 Plan pursuant to a
specified formula.

A full text copy of the registration statement is available at
https://tinyurl.com/mvre9bmv

                           About Sphere 3D

Sphere 3D Corp. (Nasdaq: ANY) -- https://www.Sphere3D.com/ -- is a
cryptocurrency miner, growing its industrial-scale digital asset
mining operation through the capital-efficient procurement of
next-generation mining equipment and partnering with best-in-class
data center operators.  Sphere 3D is dedicated to increasing
shareholder value while honoring its commitment to strict
environmental, social, and governance standards.

In its report dated March 28, 2025, the Company's auditor
MaloneBailey, LLP, issued a "going concern" qualification citing
that the Company has suffered recurring losses from operations and
does not expect to have sufficient cash on hand to fund its
operations that raise substantial doubt about its ability to
continue as a going concern.

As of June 30, 2025, the Company had $34.42 million in total
assets, $1.71 million in total liabilities, and $32.71 million in
total stockholders' equity.


SPHERE 3D: Stockholders OK Warrant Deal, Potential Name Change
--------------------------------------------------------------
Sphere 3D Corp. convened its Special Meeting of Shareholders. Of
the 33,729,165 shares of the Company's common shares outstanding as
of the record date, 12,039,300 shares or approximately 36%, were
represented at the Meeting, constituting a quorum present at the
Meeting.

The shareholders considered three proposals at the Meeting, each of
which is described in more detail in the Company's definitive proxy
statement filed with the Securities and Exchange Commission on
December 5, 2025. The number of votes cast for and against (or
withheld) and the number of abstentions and broker non-votes with
respect to each matter voted upon are:

1. Warrant Inducement Proposal

  On a vote taken regarding the warrant inducement proposal, it was
declared that the shareholders approved the warrant inducement
transaction. Voting results are as follows:

     Votes For: 1,395,651

     Votes Withheld: 371,562

     Broker Non-Votes: 10,272,087

     Abstentions: 21,689,865

2. Name Change Proposal

  On a vote taken regarding the name change proposal, it was
declared that the shareholders approved the potential name change
of the Company.  Voting results are as follows:

     Votes For: 10,478,504

     Votes Withheld: 1,560,796

     Broker Non-Votes: 0

     Abstentions: 21,689,865

3.  The Adjournment Proposal

      On a vote taken regarding the adjournment proposal, it was
declared that the shareholders approved the adjournments or
postponements of the Meeting or to transact such other business as
may be properly brought before the Meeting.  Voting results are as
follows:

     Votes For: 1,493,717

     Votes Withheld: 273,496

     Broker Non-Votes: 10,272,087

     Abstentions: 21,689,865

No other matters were voted upon.

                           About Sphere 3D

Sphere 3D Corp. (Nasdaq: ANY) -- https://www.Sphere3D.com/ -- is a
cryptocurrency miner, growing its industrial-scale digital asset
mining operation through the capital-efficient procurement of
next-generation mining equipment and partnering with best-in-class
data center operators.  Sphere 3D is dedicated to increasing
shareholder value while honoring its commitment to strict
environmental, social, and governance standards.

In its report dated March 28, 2025, the Company's auditor
MaloneBailey, LLP, issued a "going concern" qualification citing
that the Company has suffered recurring losses from operations and
does not expect to have sufficient cash on hand to fund its
operations that raise substantial doubt about its ability to
continue as a going concern.

As of June 30, 2025, the Company had $34.42 million in total
assets, $1.71 million in total liabilities, and $32.71 million in
total stockholders' equity.


SPIRITRUST LUTHERAN: Comm. Taps SOLIC Capital as Financial Advisors
-------------------------------------------------------------------
The Official Committee of Unsecured Creditors of SpiriTrust
Lutheran and its affiliates seek approval from the U.S. Bankruptcy
Court for the Middle District of Pennsylvania to employ GBH SOLIC
Holdco, LLC d/b/a SOLIC Capital Advisors as its financial
advisors.

The firm will render these services:

     a) review and analyze the business and financial affairs of
the Debtors, including the identification of assets owned by the
Debtors and its subsidiaries;

     b) examine and analyze the proposed sale of the Debtors'
assets;

     c) discuss with the Debtors and their professionals the
appropriateness of the Debtors' proposed post-petition financing
agreement with M&T Bank, and evaluate the Debtors' attempts to
identify alternative sources of financing available to the
Debtors;

     d) identify alternative sources of value recovery;

     e) review preliminary value parameters related to the Debtors'
business and assets to determine the reasonableness of potential
ranges of recovery to the Debtors' estates;

     f) prepare financial output to estimate potential recovery to
unsecured creditors;

     g) provide status updates to the Committee and recommendations
on strategy, structure, and counter-party negotiation positions;

     h) review and analysis of Debtors' claims pool;

     i) review and analysis of sale motion(s), alternative
transaction, and/or plan(s) of reorganization/liquidation;

     j) provide testimony, as necessary, in any proceeding before
the Bankruptcy Court; and

     k) provide the Committee with other appropriate general
restructuring advice.

SOLIC will receive a fixed monthly fee of $50,000 for "in scope"
services.

SOLIC's standard hourly rates are:

     Senior Managing Director       $1,025 to $1,425
     Managing Directors             $900 to $1,025
     Directors                      $725 to $900
     Vice Presidents                $625 to $725
     Sr. Associates                 $500 to $625
     Associates                     $300 to 500
     Paraprofessionals              $225 to $350

The firm is "disinterested" as defined in Section 101(14) of the
Bankruptcy Code, according to court filings.

SOLIC can be reached through:

     Neil F. Luria
     SOLIC Capital Advisors, LLC
     150 North Wacker Drive, Suite 3000
     Chicago, IL 60606
     Phone: (847) 583-1618
     Email: info@soliccapital.com

        About SpiriTrust Lutheran

SpiriTrust Lutheran provides senior living, home care, and hospice
services through a network of affiliated nonprofit entities
operating across multiple counties in Pennsylvania. The
organization offers in-home skilled nursing, therapy, non-medical
support, hospice and palliative care, as well as residential senior
living, personal care, assisted living, and related community-based
programs. It operates from its headquarters in York, Pennsylvania,
as a faith-based nonprofit serving older adults and local
communities across the region.

SpiriTrust Lutheran and its affiliates sought protection under
Chapter 11 of the U.S. Bankruptcy Code (Bankr. M.D. Pa. Lead Case
No. 25-03341) on November 21, 2025, with up to $100 million in
assets and up to $500 million in liabilities. Melissa Frownfelter,
interim president, signed the petitions.

Judge Henry W. Van Eck oversees the cases.

The Debtors tapped Leavitt Legal Services, PC and Polsinelli PC as
counsel; Latsha Davis & Marshall, PC as special counsel; and Novo
Advisors, LLC as financial advisor. Stretto, Inc. is the Debtors'
claims and noticing agent.


SPOKANE INDUSTRIES: Case Summary & 20 Largest Unsecured Creditors
-----------------------------------------------------------------
Debtor: Spokane Industries, LLC
        3808 North Sullivan Road, Building #1
        Spokane Valley, WA 99216

        Business Description: Spokane Industries, LLC, based in
Spokane Valley, Washington, manufactures steel and metal products,
including OEM steel coatings, aggregate and mining wear parts, and
investment castings for industrial applications.  Founded in 1952
as Spokane Steel Foundry, the Company operates a
250,000-square-foot facility in the Spokane Industrial Park and
serves mining, construction, and related industries.  Ownership
transferred in 2022 to Pat and Lisa Turner, who continue to manage
the Company's foundry operations.

Chapter 11 Petition Date: January 23, 2026

Court: United States Bankruptcy Court
       Eastern District of Washington

Case No.: 26-00116

Judge: Hon. Frederick P Corbit

Debtor's Counsel: Thomas A. Buford, Esq.
                  BUSH KORNFELD LLP
                  601 Union St., Suite 5000
                  Seattle, WA 98101-2373
                  Tel: 206-292-2110
                  Fax: 206-292-2104
                  Email: tbuford@bskd.com

Total Assets: $9,872,078

Total Liabilities: $19,854,752

The petition was signed by Patrick Turner as managing member.

A full-text copy of the petition, which includes a list of the
Debtor's 20 largest unsecured creditors, is available for free on
PacerMonitor at:

https://www.pacermonitor.com/view/XE5GGVA/Spokane_Industries_LLC__waebke-26-00116__0001.0.pdf?mcid=tGE4TAMA


ST MARK'S PROPERTY: Taps McCaffrey & Assoc., LHM as Accountants
---------------------------------------------------------------
St Mark's Property Acquisition LLC seeks approval from the U.S.
Bankruptcy Court for the Southern District of New York to employ
McCaffrey & Associates, P.C. as attorneys and LMH Certified Public
Accountant, PC as accountants.

The counsel will perform legal services including preparing
schedules, attending hearings, negotiating with First Commerce LLC
(Mortgagee), and drafting a Plan of Reorganization.

The counsel will bill at these hourly rates:

     Senior Attorney     $550
     Associates          $450
     Paralegal           $275

McCaffrey & Associates is a "disinterested person" as defined in 11
U.S.C. Sec. 101(14) and holds no interest adverse to the estate,
according to court filings.

The firm can be reached through:

     Brian McCaffrey, Esq.
     McCaffrey & Associates, P.C
     88-18 Sutphin Blvd., 1st Floor
     Jamaica, N.Y. 11435
     Tel: (718) 480-8280
     Fax: (718) 480-8279
     Email: INFO@MYNYLAWFIRM.COM

LMH will provide general accounting, tax preparation, and financial
analysis services.

LMH will bill at the following hourly rates:

     Senior CPA       $250
     Associate        $150
     Bookkeeping      $90

LMH is a "disinterested person" and holds no interest adverse to
the estate, according to court filings.

The firm can be reached through:

     Lisa M. Hogan
     LMH Certified Public Accountant, PC
     180 East Main St, Suite 205C
     Patchogue, NY 11772
     Tel: (631) 629-6883

       About St Mark's Property Acquisition LLC

St Mark's Property Acquisition LLC is engaged in the
identification, acquisition, and management of income-producing
properties. The company focuses on building a diverse real estate
portfolio and generating returns through strategic property
investments.

St Mark's Property Acquisition LLC sought relief under Chapter 11
of the U.S. Bankruptcy Code (Bankr. Case No. 25-12862) on December
22, 2025. In its petition, the Debtor reports estimated assets
ranging from $1 million to $10 million and estimated liabilities
between $100,001 and $1 million.

Honorable Bankruptcy Judge David S. Jones handles the case.

The Debtor is represented by Brian McCaffrey, Esq. of McCaffrey &
Associates, P.C.


STARK MANUFACTURING: Seeks Chapter 7 Bankruptcy in New York
-----------------------------------------------------------
On January 21, 2026, Stark Manufacturing LLC filed for Chapter 7
protection in the U.S. Bankruptcy Court for the Southern District
of New York. According to court filings, the Debtor reports between
$1MM and $10MM in debt owed to 100 to 199 creditors.

                  About Stark Manufacturing LLC

Stark Manufacturing LLC is a manufacturing company operating in New
York.

Stark Manufacturing LLC sought relief under Chapter 7 of the U.S.
Bankruptcy Code (Bankr. S.D.N.Y. Case No. 26-10114) on January 21,
2026. In its petition, the Debtor reports estimated assets ranging
from $100,001 to $1,000,000 and estimated liabilities between $1MM
and $10MM.

Honorable Bankruptcy Judge Philip Bentley handles the case.

The Debtor is represented by Erica Feynman Aisner, Esq., of Kirby
Aisner & Curley LLP.


STATION TWO: Seeks Chapter 11 Bankruptcy in Illinois
----------------------------------------------------
On January 20, 2026, Station Two LLC filed for Chapter 11
protection in the U.S. Bankruptcy Court for the Northern District
of Illinois. According to court filings, the Debtor reports between
$1MM and $10MM in liabilities owed to approximately 1–49
creditors.

              About Station Two LLC

Station Two LLC based in Evanston, Illinois, provides employment
and staffing services, including recruitment, placement, and
temporary labor solutions, operating under NAICS 5613.

Station Two LLC sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. Case No. 26-00928) on January 20, 2026. In
its petition, the Debtor reports estimated assets in the range of
$1MM–$10MM and estimated liabilities between $1MM and $10MM.

Honorable Bankruptcy Judge Jacqueline P. Cox handles the case.

The Debtor is represented by Scott R. Clar, Esq. of Crane, Simon,
Clar & Goodman.


STEVE CLARK: Seeks to Hire Burns Law Firm as Bankruptcy Counsel
---------------------------------------------------------------
Steve Clark Drywall, Inc. seeks approval from the U.S. Bankruptcy
Court for the District of Maryland to hire The Burns Law Firm, LLC
as its counsel.

The firm's services include:

     (a) providing the Debtor with legal advice concerning its
powers and duties and assisting from a bankruptcy necessity any
ancillary litigation ongoing with the Debtor;

     (b) preparing legal papers;

     (c) filing and prosecuting adversary proceedings against
parties adverse to the Debtor or its estate;

     (d) preparing a disclosure statement or plan of
reorganization;

     (e) performing Chapter 11 services for the Debtor and the
estate; and

     (f) providing other necessary legal services.

The firm will be paid at these rates:

     Partners       $595 per hour
     Associates     $455 per hour
     Paralegals     $295 per hour

The firm has received a pre-petition retainer of $30,000 and
advanced costs of $2,000.

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

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

The firm can be reached at:

     John D. Burns, Esq.
     THE BURNS LAW FIRM, LLC
     6303 Ivy Lane, Suite 102
     Greenbelt, MD 20770
     Tel: (301) 441-8780
     Email: info@burnsbankruptcyfirm.com

         About Steve Clark Drywall, Inc.

Steve Clark Drywall Inc. provides drywall, ceiling, and plaster
contracting services, including installation and repair, for
commercial and residential construction projects.

Steve Clark Drywall, Inc. filed its voluntary petition for relief
under Chapter 11 of the Bankruptcy Code (Bankr. D. Md. Case No.
25-21471) on December 8, 2025, listing up to $50,000 in assets and
$1 million to $10 million in liabilities. The petition was signed
by Steven Riley Clark as president.

Judge Lori S Simpson presides over the case.

John D. Burns, Esq. at The Burns Law Firm, LLC serves as the
Debtor's counsel.


STRIPE A LOT: Unsecureds to Split $300K via Quarterly Payments
--------------------------------------------------------------
Stripe A Lot of America II, Corp., filed with the U.S. Bankruptcy
Court for the Middle District of Florida a Plan of Reorganization
dated January 16, 2026.

The Debtor was formed July 30, 2008. Gregg F. Kay is the President
and Registered Agent. The Debtor is a full-service asphalt paving
contractor utilizing state-of-the art equipment and the latest
techniques.

The Plan under Subchapter V of Chapter 11 of the Bankruptcy Code
proposes to pay creditors of the Debtor from the Debtor's current
and future earnings.

This Plan provides for seventeen classes of secured claims; class
of general unsecured claims; and one class of equity security
holders. Unsecured creditors holding allowed claims will receive a
pro-rata share of their allowed claim payable over five years. This
Plan also provides for the payment of administrative and priority
claims under the terms to the extent permitted by the Code or by
agreement between the Debtor and the claimant.

Class 18 consists of General Unsecured Creditors. The Debtor will
pay its projected net disposable income in the amount of
$300,000.00 for the period described in Section 1191(c)(2) of the
Bankruptcy Code to claimants in this class with allowed claims.
Creditors in this class will receive a pro rata distribution of
their claim, without interest, in sixteen equal quarterly
distributions, with payments commencing on the day that is one full
calendar year from the Effective Date of Confirmation and
continuing for a total of sixteen consecutive quarters. This Class
is impaired.

Promissory notes will be issued to each creditor in this class with
allowed claims to evidence payments, which promissory notes shall
be enforceable in any Court of Competent Jurisdiction. The amount
of the distribution will be considered final thirty-one days the
entry of the Confirmation Order, unless there is an objection to
claim pending at that time, in which the distribution shall be
final upon the entry of a final, non-appealable order on the
objection to claim.

Class 19 consists of Equity Security Holders of the Debtor. Equity
will retain ownership in the Debtor postconfirmation. No
distributions will be made to equity until such time as all
payments in Class 18 have been made.

Current management will continue to manage the Debtor post
confirmation. The Plan will be funded by the continued operations
of the Debtor.

A full-text copy of the Plan of Reorganization dated January 16,
2026 is available at https://urlcurt.com/u?l=0TIkZo from
PacerMonitor.com at no charge.

Counsel to the Debtor:

     Buddy D. Ford, Esq.
     Jonathan A. Semach, Esq.
     Heather M. Reel, Esq.
     Ford & Semach, PA
     9301 West Hillsborough Avenue
     Tampa, Florida 33615-3008
     Telephone: (813) 877-4669
     E-mail: All@tampaesq.com
     E-mail: Jonathan@tampaesq.com
     E-mail: Heather@tampaesq.com

                   About Stripe a Lot of America II Corp.

Stripe a Lot of America II Corp. provides asphalt paving,
resurfacing, and repair services across Florida. The Company offers
full-service commercial solutions including asphalt and concrete
installation, sealcoating, striping, crack filling, ADA-compliant
ramps, and drainage work. It also performs milling, full-depth
reclamation, and parking lot maintenance projects for property
owners and contractors.

Stripe a Lot of America II Corp. sought relief under Subchapter V
of Chapter 11 of the U.S. Bankruptcy Code (Bankr. M.D. Fla. Case
No. 25-07715) on October 20, 2025. In its petition, the Debtor
reports total assets of $633,127 and total liabilities of
$4,028,903.

Honorable Bankruptcy Judge Roberta A. Colton handles the case.

The Debtor is represented by Buddy D. Ford, Esq., at Ford & Semach,
P.A.


SUMMIT COLLECTIVE: U.S. Trustee Unable to Appoint Committee
-----------------------------------------------------------
The U.S. Trustee for Region 18 disclosed in a court filing that no
official committee of unsecured creditors has been appointed in the
Chapter 11 case of Summit Collective, Inc.

               About Summit Collective Incorporated

Summit Collective Incorporated is a Seattle-based electric bicycle
company founded in 2007, grew rapidly through a direct-to-consumer
model and became a global brand with nearly 700,000 bikes in use.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D. Wash. Case No. 25-02182) on December
15, 2025. In the petition signed by Angelina M. Smith, chief
executive officer, the Debtor disclosed up to $50,000 in both
assets and liabilities.

Judge Whitman L. Holt oversees the case.

The Debtor is represented by:

   Armand J Kornfeld
   Bush Kornfeld LLP
   Tel: 206-292-2110
   Email: jkornfeld@bskd.com
   Aimee S Willig
   Bush Strout & Kornfeld
   Tel: 206-292-2110
   Email: awillig@bskd.com


SUNRISE REFORESTATION: Seeks Chapter 7 Bankruptcy in Oregon
-----------------------------------------------------------
On January 12, 2026, Sunrise Reforestation, Inc., filed for Chapter
7 protection in the U.S. Bankruptcy Court for the District of
Oregon. According to court filings, the Debtor reports between
$100,001 and $1,000,000 in debt owed to approximately 1 to 49
creditors.

              About Sunrise Reforestation, Inc.

SUNRISE REFORESTATION, INC. is an Oregon-based environmental
services company specializing in reforestation and land restoration
projects. The company focuses on sustainable forestry practices,
including tree planting and ecosystem rehabilitation, serving both
public and private sector clients.

Sunrise Reforestation, Inc. sought relief under Chapter 7 of the
U.S. Bankruptcy Code (Bankr. D. Or. Case No. 26-60070) on January
12, 2026. In its petition, the Debtor reports estimated assets
ranging from $0 to $100,000 and estimated liabilities between
$100,001 and $1,000,000.

The case is overseen by Honorable Bankruptcy Judge Teresa H.
Pearson.

The Debtor is represented by Michael D. O’Brien, Esq. of Michael
D. O’Brien & Associates, P.C.


SUPREME PLUMBING: Gets OK to Hire Atkins Appraisal as Appraiser
---------------------------------------------------------------
Supreme Plumbing & Heating Supply, Inc. received approval from the
U.S. Bankruptcy Court for the District of New Jersey to hire A.
Atkins Appraisal Corp. as appraiser.

The firm will provide an appraisal of the plumbing and heating
inventory and contents of the Debtor's facilities located at 835
Bloomfield Avenue, Clifton, NJ 07012 and 314 Dodd Street, Orange,
NJ 07050.

The firm will receive a flat fee service of $6,000.

A. Atkins Appraisal Corp. is a disinterested person under 11 U.S.C.
Sec. 101(14), according to court filings.

The firm can be reached through:

     Alan Atkins
     A. Atkins Appraisal Corp.
     122 Clinton Rd Ste 4
     Fairfield, NJ, 07004-2900
     Phone: (973) 227-1900

       About Supreme Plumbing & Heating Supply, Inc.

Supreme Plumbing & Heating Supply, Inc., based in Clifton, New
Jersey, distributes plumbing and heating products and related
supplies primarily to professional contractors and end users. The
Company maintains a showroom, supports construction and renovation
projects with materials, and operates a small fleet for
deliveries.

Supreme Plumbing & Heating Supply, Inc. sought relief under Chapter
11 of the U.S. Bankruptcy Code (Bankr. Case No. 25-23080) on
December 10, 2025. In its petition, the Debtor reports total assets
of $4,219,892 and total liabilities of $6,253,354.

Honorable Bankruptcy Judge Vincent F. Papalia handles the case.

The Debtor is represented by Daniel M. Stolz, Esq., of Genova Burns
LLC.



TAEHYUN HOLDINGS: Hires Savills Inc. as Real Estate Agent
---------------------------------------------------------
Taehyun Holdings, LLC seeks approval from the U.S. Bankruptcy Court
for the District of Maryland to employ Savills, Inc. as real estate
agent and broker.

The firm will market and sell the Debtor's real property located at
3289 Montreal Industrial Way, Tucker, Georgia 30084.

The firm will be paid a commission of 5 percent of the sales price.
In the event a purchaser is represented by a co-operating broker,
the commission shall be increased to six percent of the gross sales
price.

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

The firm can be reached at:

     Thomas P. Kubis
     Savills, Inc.
     3424 Peachtree Road Suite 2100
     Atlanta, GA 30326
     Tel: (404) 467-0707

              About Taehyun Holdings, LLC

Taehyun Holdings, LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Md. Case No. 25-21244) on December 1,
2025. At the time of the filing, the Debtor's estimated assets and
liabilities were not provided in the filing.

Honorable Judge Michelle M. Harner oversees the case.

Weon G. Kim Law Office is the Debtor's legal counsel.



TEDDER INDUSTRIES: Hires Trinity River Advisors LLC as Broker
-------------------------------------------------------------
Tedder Industries, LLC seeks approval from the U.S. Bankruptcy
Court for the Southern District of Texas to employ Trinity River
Advisors, LLC as broker.

The firm's services include:

   (a) assisting the Debtor in a review, analysis, and evaluation
of its financial and operating performance, balance sheet,
liabilities, and value of its assets and liabilities;

   (b) assisting the Debtor in the development and distribution of
select information, documents and other materials, including
assisting the Debtor in preparing confidential information
memorandum, management presentation, and other relevant marketing
documents;

   (c) assisting the Debtor in evaluating indications of interests
and proposals of any sale transactions from current and/or
financial sponsors, equity investors, competitors, strategic
buyers, and/or other partners;

   (d) assisting the Debtor with the negotiations of any sale
transaction, including participating in the selection of a
"stalking horse" bidder (if any) and the successful bidder and
working with counsel to negotiate the terms and conditions of an
initial asset purchase agreement;

   (e) attending meetings of the Debtor's board, creditor groups,
or other interested parties and the Debtor and the firm, as
mutually agreed;

   (f) proving expert advice and testimony regarding financial
matters related to any sale transaction, as needed; and

   (g) providing other financial advisory and broker services as
mutually agreed upon by the Debtor and the firm.

The firm will be paid at these fees:

   -- the Debtor shall pay a one-time, non-refundable fee of
$50,000 upon approval of the Bankruptcy Court of this Application.

   -- the firm's personnel shall keep track of their time and be
compensated based on hourly rates and time worked. Hourly rates of
the firm's personnel range from $250 to $875 per hour.

   -- upon completion of the sale process, the firm shall be paid
the additional amount set forth below depending on the
circumstances set forth—

     -- If the existing secured lender of the Debtor credit bids
and is the successful buyer of the Debtor's assets, thefirm shall
be paid based on its hourly rates for all time expensed, with
credit for the initial $50,000 payment; or

     -- If a party other than the existing secured creditor buys
the Debtor or its assets or otherwise obtains control of the Debtor
through a plan, purchase, or any other event, the firm shall be
paid an additional $100,000 as a success fee.

   -- the firm shall be reimbursed for its actual and reasonable
expenses.

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:

     Nicholas A. Foley
     Trinity River Advisors
     8080 N. Central Expy., Suite 1729
     Dallas, TX 75206
     Telephone: (214) 597-0147
     Email: nick@trinityriveradvisors.com

              About Tedder Industries, LLC

Tedder Industries, LLC is a Texas limited liability company with a
principal place of business in Idaho that operates a consumer-brand
manufacturing business in the firearms and accessories market,
producing American-made injection-molded gun holsters for
institutional purchasers, B2B partners, and direct-to-consumer
channels.  The company conducts business in the marketplace under
the name Alien Gear Holsters and manufactures various holster
types, including hybrid and modular designs, for concealed-carry
users and other end markets. Tedder supplies its products to U.S.
military branches, international militaries, defense organizations,
and law-enforcement agencies.

Tedder Industries sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Texas Case No. 25-90805) on December
8, 2025, listing between $10 million and $50 million in both assets
and liabilities. Thomas Magrath, president of Tedder Industries,
signed the petition.

Judge Alfredo R. Perez oversees the case.

Jeff Protok, Esq., at Vartabedian Hester & Haynes, LLP, represents
the Debtor as legal counsel.

Main Street Capital Corporation, as lender, is represented by:

   Joshua W. Wolfshohl, Esq.
   Joanna D. Caytas, Esq.
   Porter Hedges, LLP
   1000 Main Street, 36th Floor
   Houston, TX 77002
   Tel: (713) 226-6000  
   Fax: (713) 228-1331
   E-mail: jwolfshohl@porterhedges.com
           apower@porterhedges.com
           jcaytas@porterhedges.com


THOMPSON'S PHARMACY: Hires Integrity Accounting as Accountant
-------------------------------------------------------------
Thompson's Pharmacy, Inc. received approval from the U.S.
Bankruptcy Court for the Northern District of Georgia to hire
Integrity Accounting & Tax Solutions as accountant.

The firm's services include:

     a) preparing annual federal income tax returns and state
income and sales tax returns;

     b) calculating payroll deductions and related payroll tax
returns;

     c) preparing financial information necessary to maintain
Debtor’s state licenses; and

     d) providing such other work as may be indicated by the
accountant's analysis of the records of the Debtor and the estate.

The firm will charge a flat fee of $440 per month and $50 per hour
for any additional services.

As disclosed in the court filings, Integrity Accounting & Tax
Solutions is a "disinterested person" within the meaning of 11
U.S.C. 101(14).

The firm can be reached through:

     Stephanie Diggins
     Integrity Accounting & Tax Solutions
     37 Calumet Pkwy Bldg K Ste 101
     Newnan GA 30263
     Phone: (678) 673-6184
     Email: stephanie@integrityaccttax.com

        About Thompson's Pharmacy, Inc.

Thompson's Pharmacy, Inc. filed its voluntary petition for relief
under Chapter 11 of the Bankruptcy Code (Bankr. N.D. Ga. 25-11312)
on Sep. 2, 20225, listing $100,001 to $500,000 in assets and
$1,000,001 to $10 million in liabilities.

J. Nevin Smith, Esq. at Smith Conerly LLP represents the Debtor as
counsel.


TLC OPERATIONS: Seeks Chapter 11 Bankruptcy in Illinois
-------------------------------------------------------
On January 16, 2026, TLC Operations LLC filed for Chapter 11
protection in the U.S. Bankruptcy Court for the Northern District
of Illinois. According to court filings, the debtor reports between
$1 million and $10 million in debt, owed to between 1 and 49
creditors.

                 About TLC Operations LLC

TLC Operations LLC is a privately held company engaged in business
operations and management activities.

TLC Operations LLC sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. Case No. 26-00760) on January 16, 2026. In
its petition, the debtor reports estimated assets of $0–$100,000
and estimated liabilities of $1 million–$10 million.

The case is overseen by Honorable Bankruptcy Judge Timothy A.
Barnes.

The debtor is represented by Gregory K. Stern, Esq. of Gregory K.
Stern, P.C.


TMT GROUP: Hires Center City Law Offices as Bankruptcy Counsel
--------------------------------------------------------------
TMT Group, Inc. seeks approval from the U.S. Bankruptcy Court for
the Eastern District of Pennsylvania to hire Center City Law
Offices, LLC as bankruptcy counsel.

The firm will render these services:

     a. advise the Debtor of its rights, powers, and duties as a
debtor-in-possession in
continuing to operate and manage its assets;

     b. advise the Debtor concerning, and assisting in the
negotiation and documentation of the use of cash collateral and/or
debtor-in-possession financing, debt restructuring and related
transactions;

     c. review the nature and validity of agreements relating to
the Debtor's businesses and advise the Debtor in connection
therewith;

     d. review the nature and validity of liens, if any, asserted
against the Debtor and advise as to the enforceability of such
liens;

     e. advise the Debtor concerning the actions it might take to
collect and recover property for the benefit of its estate;

     f. prepare on the Debtor's behalf all necessary and
appropriate applications, motions, pleadings, orders, notices,
petitions, schedules, and other documents or pleadings, and review
all financial and other reports to be filed in the Debtor's
Subchapter V case;

     g. advise the Debtor concerning, and preparing responses to,
applications, motions, pleadings, notices and other papers which
may be filed in the Debtor's Subchapter V case;

     h. counsel the Debtor in connection with the formulation,
negotiation and promulgation of a plan of reorganization and
related documents; and

     i. perform all other legal services for and on behalf of the
Debtor, which may be necessary or appropriate in the administration
of its Subchapter V case.

The firm will charge $275 per hour for its services.

The firm received an initial retainer in the amount of $7,000.

As disclosed in the court filings, Center City Law Offices, LLC
does not hold or represent an interest adverse to the estate, and
is a "disinterested person" under Section 101(14) of the Code.

The firm can be reached through:

     Maggie S. Soboleski, Esq.
     Center City Law Offices, LLC
     1632 Ellsworth Street
     Philadelphia, PA 19107

        About TMT Group Inc.

TMT Group, Inc. filed a petition under Chapter 11, Subchapter V of
the Bankruptcy Code (Bankr. E.D. Pa. Case No. 26-10074) on January
7, 2026, with $0 to $50,000 in assets and liabilities.

Judge Patricia M. Mayer presides over the case.

Maggie S. Soboleski, Esq., represents the Debtor as legal counsel.


TONOPAH SOLAR: Files 2nd Chapter 11 Bankruptcy
----------------------------------------------
Rick Archer of Law360 Bankruptcy Authority reports that a Nevada
solar power project, Tonopah Solar filed for Chapter 11 in Delaware
bankruptcy court with more than $180 million in debt, saying
continued technical challenges that led to its 2020 bankruptcy have
again crippled operations. The debtor said the persistent problems
have kept the facility from operating at full capacity and
generating the cash needed to service its debt.

In the filing, the company said it is seeking court-supervised
restructuring to preserve value while it explores strategic
alternatives, including potential asset sales or reorganizing debt.
Creditors and stakeholders were told that ongoing operational
setbacks have made restructuring under Chapter 11 necessary.

                     About Tonopah Solar Energy

Tonopah Solar Energy, LLC owns and operates a net 110-megawatt
concentrated solar energy power plant located near Tonopah in Nye
County, Nevada. The power plant is also known as the Crescent Dunes
Solar Energy Project, which is the first utility-scale concentrated
solar power plant in the United States to be fully integrated with
energy storage technology.  

Tonopah Solar Energy sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Del. Case No. 20-11884) on July 30,
2020. At the time of the filing, the Debtor had estimated assets of
between $500 million and $1 billion and liabilities of between $100
million and $500 million.

Judge Karen B. Owens oversees the case.

The Debtor tapped Young, Conaway, Stargatt & Taylor LLP and Willkie
Farr & Gallagher LLP as its legal counsel, Houlihan Lokey Inc. as
investment banker, and Epiq Corporate Restructuring, LLC as claims
agent and administrative advisor. FTI Consulting, Inc., provides
turnaround management services.

                     2nd Try

Tonopah Solar Energy sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Del. Case No. 26-10060) on January 21,
2026. In its petition, the Debtor reports estimated assets between
$10 million and $50 million and estimated liabilities between $100
million and $500 million.

Honorable Bankruptcy Judge J. Kate Stickles handles the case.

The Debtor is represented by Aaron S. Applebaum, Esq. of DLA PIPER
LLP (US).

The Debtor's investment banker is SSG ADVISORS, LLC and EPIQ
CORPORATE RESTRUCTURING, LLC is its claims & noticing agent.


TRADE WINDS: Seeks to Hire Anyama Law Firm as Bankruptcy Counsel
----------------------------------------------------------------
Trade Winds Three, LLC seeks approval from the U.S. Bankruptcy
Court for the Central District of California to hire Anyama Law
Firm, A Professional Law Corporation as bankruptcy counsel.

The firm will provide these services:

     a. advise the Debtor on matters relating to administration of
the Estate, and on the Debtor's rights and remedies with regard to
the Estate's assets and the claims of secured and unsecured
creditors;

     b. appear for, prosecute, defend and represent the Debtor's
interest in suits arising in or related to this case, including any
adversary proceedings against the Debtor;

     c. assist in the preparation of such pleadings, applications,
schedules, orders, and other documents as are required for the
orderly administration of this estate.

The firm will be paid at these rates:

     Onyinye Anyama, Esq.           $400 per hour
     Samantha Hernandez, Paralegal  $150 per hour

The firm received a pre-petition retainer of $15,000.

Onyinye Anyama, Esq., a partner at Anyama 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 through:

     Onyinye Anyama, Esq.
     Anyama Law Firm, A Professional Law Corporation
     18000 Studebaker Road, Suite 325
     Cerritos, CA 90703
     Telephone: (562) 645-4500
     Facsimile: (562) 318-3669
     Email: info@anyamalaw.com

        About Trade Winds Three, LLC

Trade Winds Three, LLC owns the residential property at 23200 Red
Rock Rd, Topanga, CA 90290, on a fee simple basis, with a
comparable sale value of $1.2 million.

Trade Winds Three, LLC sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. C.D. Cal. Case No. 25-21122) on December
10, 2025. In its petition, the Debtor reports estimated assets
between $1 million and $10 million and estimated liabilities in the
same range.

The case is handled by Honorable Bankruptcy Judge Vincent P.
Zurzolo.

The Debtor is represented by Onyinye N. Anyama, Esq., of Anyama Law
Firm, A Professional Corp.


TRICOLOR AUTO: Founder Refuses to Discuss Company's Downfall
------------------------------------------------------------
Steven Church and Scott Carpenter of Bloomberg News report that the
creditors probing the downfall of Tricolor Holdings met stiff
resistance Tuesday, January 20, 2026, when founder Daniel Chu
repeatedly refused to answer questions during a bankruptcy-mandated
examination. Chu, who is facing federal fraud charges, invoked his
Fifth Amendment rights throughout the session.

The examination stretched for about five hours, during which Chu
declined to respond more than 100 times, transforming a standard
bankruptcy procedure into an adversarial confrontation. Lawyers
pressed him for details on Tricolor's lending practices and
financial deterioration but received little more than silence,
according to Bloomberg News.

The impasse complicates efforts by the court-appointed trustee to
recover funds for creditors, as direct testimony from Chu appears
unlikely. Absent cooperation, the trustee may rely more heavily on
litigation and forensic analysis to pursue potential recoveries
tied to the company's collapse, the report states.

             About Tricolor Auto Acceptance

Tricolor Auto Acceptance is an Irving, Texas-based subprime auto
lender.

Tricolor Auto Acceptance, together with its parent Tricolor Auto
Group and other affilites sought relief under Chapter 7 of the U.S.
Bankruptcy Code(Bankr. N.D. Tex. Case No. 25-33497) on September
10, 2025. In its petition, the Debtor reports estimated assets and
liabilities between $1 billion and $10 billion each.

The Debtor is represented by Thomas Robert Califano, Esq. at Sidley
Austin LLP.


TRINITY AUTO: Seeks to Hire Rusing Lopez & Lizardi as Attorney
--------------------------------------------------------------
Trinity Auto LLC seeks approval from the U.S. Bankruptcy Court for
the District of New Jersey to hire Rusing, Lopez & Lizardi, PLLC as
attorneys.

The firm will represent the Debtor in connection with the
anticipated sale of its auto dealership assets.

The firm will be paid at these rates:

     Oscar S. Lizardi        $600
     Gerd W. Stabbert, Jr.   $550

Rusing Lopez & Lizardi does not hold or represent an interest
adverse to the Debtor's estate and is a "disinterested person"
within the meaning of Section 101(14) of the Bankruptcy Code,
according to the court filings.

The firm can be reached at:

     Oscar S. Lizardi, Esq.
     Rusing Lopez & Lizardi, PLLC
     6363 N Swan Rd #151
     Tucson, AZ 85718
     Phone: (520) 792-4800

        About Trinity Auto LLC

Trinity Auto LLC, doing business as Trinity Cadillac, operates an
automotive dealership in Englewood Cliffs, New Jersey, selling new
and pre-owned Cadillac vehicles and offering related services.  The
Company provides vehicle maintenance and repair, parts, and
financing services to customers in the northern New Jersey area.

Trinity Auto LLC filed its voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. D.N.J. Case No. 25-10018)
on January 2, 2026, listing $1,549,669 in assets and $14,824,684 in
liabilities. The petition was signed by Jose Collado as dealer
principal and managing partner.

Judge Stacey L Meisel presides over the case.

Daniel M. Stolz, Esq. at GENOVA BURNS LLC serves as the Debtor's
counsel.


TRU LEASE: Section 341(a) Meeting of Creditors on February 19
-------------------------------------------------------------
Tru Lease LLC entered Chapter 11 bankruptcy proceedings on January
14, 2026, filing a voluntary petition in the Northern District of
Illinois bankruptcy court. The company reports liabilities ranging
from $1 million to $10 million owed to between 1 and 49 creditors.

A meeting of creditors under Section 341(a) to be held on February
19, 2026 at 01:30 PM at Appear by Teams.

                   About Tru Lease LLC

Tru Lease LLC is a limited liability company.

The debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code on January 14, 2026 (Bankr. Case No. 26-00599). Its
filing lists estimated assets of no more than $100,000 and
estimated liabilities between $1 million and $10 million.

The debtor is represented by E. Philip Groben III, Esq., of
Gensburg Calandriello & Kanter, P.C.


UNITI GROUP: $500MM Notes Add-on No Impact on Moody's 'B3' CFR
--------------------------------------------------------------
Moody's Ratings said that Uniti Group Inc.'s (Uniti) ratings and
stable outlook are not affected by Uniti Services LLC's $500
million add-on to its existing 8.625% senior unsecured notes due
2032. The current ratings include Uniti's B3 corporate family
rating and Uniti Services LLC's B2 backed senior secured rating and
Caa2 backed senior unsecured rating.

The proceeds from the proposed issuance will be used to fully repay
Uniti Services LLC's $500 million term loan B due 2031. Moody's
views Uniti's refinancing transaction as credit neutral because pro
forma Moody's adjusted debt to EBITDA will remain unchanged as of
LTM September 30, 2025, which Moody's estimates was in the
low-to-mid 6x range. The transaction helps to extend the company's
debt maturity profile, enhancing financial flexibility.

Uniti's B3 CFR is constrained by its high financial leverage,
Windstream's declining legacy revenue and subscriber trends, and
execution risks associated with the company's accelerated capex
program to expand its Kinetic fiber-to-the-home footprint and
upgrade its legacy copper network, which Moody's expects will
contribute to negative free cash flow for at least the next 3
years. Moody's believes this undertaking will limit the company's
financial flexibility by keeping financial leverage at elevated
levels and constrain financial resources by allocating most of the
company's operating cash flows to fund this project.

Uniti's B3 CFR benefits from its moderate operating scale, valuable
fiber network, and adequate liquidity to fund its accelerated capex
program. Moody's believes its strategy to connect around 3.5
million homes, or 75% of its Kinetic footprint, with fiber by
year-end 2029 is necessary to reverse Windstream's declining legacy
revenue trends, fend off competitors, and improve long term value.
Moody's projects EBITDA margins to improve in 2025 and 2026 as the
company exits low margin contracts within Windstream's Enterprise
segment and realizes synergies over time from the merger.
Increasing bandwidth needs from data centers, hyperscalers,
carriers, and other enterprises primarily driven by AI,
accelerating adoption of cloud services, and wireless network
densification support the company's business model. The company
also benefits from better diversified capital access following its
fiber ABS transactions, and Moody's expects Uniti to pursue more
similar transactions.

Moody's expects Uniti to maintain adequate liquidity over the next
12-18 months. Uniti's liquidity position is supported by current
cash balances and $975 million of total commitments from its
revolving credit facilities expiring in 2027. Moody's believes the
company's accelerated capex spend will require drawing on the
revolver or additional sources of capital. Moody's liquidity
analysis also assumes that Uniti will elect to PIK its quarterly
preferred stock dividends. The senior secured credit facilities
contain a senior secured maximum leverage test of 5x. Moody's
expect the company will have sufficient cushion under its financial
covenants over the next 12 months.

The stable outlook reflects Moody's expectations that over the next
12 to 18 months, the combined company's revenue will decline in the
low-to-mid single digit percentages primarily driven by
Windstream's declining legacy revenue trends, EBITDA margins will
improve, and the company will maintain at least adequate liquidity
while funding its accelerated FTTH build plan.

Headquartered in Little Rock, AR, Uniti Group Inc. (NASDAQ: UNIT),
is a national provider of wireline services and bandwidth
infrastructure formed after the August 2025 merger of Uniti Group
LLC and Windstream. The company offers managed communications and
high-capacity bandwidth and transport services to businesses across
the US, and provides premium broadband, entertainment and security
services through an enhanced fiber network to consumers and small
and midsize businesses primarily in rural areas in 18 states. As of
September 30, 2025, Uniti's footprint consisted of 1.8 million
fiber home passings. Pro forma for the acquisition, Uniti generate
$3.8 billion revenue as of LTM September 30, 2025.


USA CRICKET: ACE Wins Bid to Revoke Subchapter V Designation
------------------------------------------------------------
The Honorable Michael E. Romero of the United States Bankruptcy
Court for the District of Colorado granted the renewed motion of
American Cricket Enterprises, LLC to amend USA Cricket's voluntary
petition pursuant to Federal Rule of Bankruptcy Procedure 1009(a)
and appoint a Chapter 11 Trustee pursuant to 11 U.S.C. Sec. 1104(a)
with powers under Sec. 1106. The Debtor's Subchapter V designation
is revoked. The UST is directed to appoint a Chapter 11 trustee
pursuant to Sec. 1104 with powers pursuant to Sec. 1106.

Since the commencement of the case, there have been numerous issues
regarding the Debtor's management. In particular, the Debtor's CEO
furloughed himself before the Meeting of Creditors, and the
Debtor's Board of Directors cannot agree on how many members there
are, resulting in a possible deadlock. These issues, among others,
have raised concerns regarding the Debtor's ability to reorganize,
and resulted in ACE's first Motion for an Order to (1) Amend
Debtor's Voluntary Petition Pursuant to Federal Rule of Bankruptcy
Procedure 1009(a) and (2) Appoint a Chapter 11 Trustee Pursuant to
11 U.S.C. Sec. 1104(a) with Powers Under Sec. 1106 ("First
Motion"). In its First Motion, ACE requested the Court revoke the
Debtor's Subchapter V designation so that a Chapter 11 trustee may
be appointed.

The UST objected to the First Motion on the grounds that the
Bankruptcy Code does not authorize the Court to revoke a debtor's
Subchapter V designation absent the Debtor's consent.

Further complicating the matter was a motion filed by a purported
majority of the Debtor's board of directors.  The Majority Motion
asserts there is a clear majority of the Debtor's BOD, and that the
purported majority is capable of making the decisions necessary for
the Debtor to be successful, including that the purported majority
wishes to remain in Subchapter V and declines to voluntarily remove
the Debtor's designation and appoint a Chapter 11 trustee.

The Court entered an order denying the First Motion without
prejudice on December 15, 2025. The Debtor had not yet demonstrated
it was incapable of producing a viable Subchapter V plan of
reorganization because the plan deadline had not yet passed. As
such, the Court denied the First Motion but warned the Debtor that
any future motion requesting revocation of its Subchapter V
designation and appointment of a Chapter 11 trustee would likely be
granted if the Debtor failed to file a plan by the December 31,
2025, deadline. The Court also cautioned the Debtor that it would
not extend the deadline.

The Debtor failed to file a plan. As a result, ACE filed the
instant Motion, again requesting the Court revoke the Debtor's
Subchapter V designation and appoint a Chapter 11 trustee.

The Court finds the Debtor has proven it is incapable of
reorganizing under Subchapter V. Despite the assurances in the
Majority Motion that the Debtor's BOD has a functioning majority
capable of making the necessary decisions to propose a confirmable
plan, the Debtor failed to file a plan by the deadline.
Notwithstanding the Court's warning that it would not extend the
deadline, the purported majority filed a motion requesting an
extension. The Motion for Extension drew several objections,
including one from the other four BOD members asserting, among
other things, that the continued dysfunctionality of the Debtor's
management would render any extension of the deadline ineffective.
The Debtor's failure to comply with the requirements of Subchapter
V by filing a plan by the 90-day deadline coupled with repeated
disputes among its board members and questions regarding its
management lead the Court to believe that the Debtor is incapable
of succeeding in Subchapter V.

ACE argues the Debtor's failure to file a plan by the deadline,
mismanaged operations, acrimonious relationship with creditors, and
demonstrated inability to function all constitute cause for the
appointment of a Chapter 11 trustee. The Court agrees.

According to the Court, the appointment of a Chapter 11 trustee is
in the best interests of creditors. A Chapter 11 trustee will be
able to file a plan of reorganization and make many of the
decisions necessary for the Debtor to reorganize successfully. As
such, the Court finds that the appointment of a Chapter 11 trustee
is warranted.

A copy of the Court's Order dated January 12, 2026, is available at
https://urlcurt.com/u?l=5pCMIJ

                    About USA Cricket

USA Cricket filed a petition under Chapter 11, Subchapter V of the
Bankruptcy Code (Bankr. D. Colo. Case No. 25-16381) on October 1,
2025, listing between $100,001 and $500,000 in assets and between
$500,001 and $1 million in assets.

The Debtor tapped Black Lion Services, PLLC as legal counsel.


VETTRUS SUPPLY: Seeks Chapter 7 Bankruptcy in Texas
---------------------------------------------------
On January 20, 2026, Vettrus Supply Inc. filed for Chapter 7
protection in the U.S. Bankruptcy Court for the Southern District
of Texas. According to court filings, the debtor reports between $1
million and $10 million in debt owed to approximately 1 to 49
creditors.

                 About Vettrus Supply Inc.

Vettrus Supply Inc. is a supplier of veterinary and animal health
products.

Vettrus Supply Inc. sought relief under Chapter 7 of the U.S.
Bankruptcy Code (Bankr. Case No. 26-80031) on January 20, 2026. In
its petition, the debtor reports estimated assets of $0 to $100,000
and estimated liabilities ranging from $1 million to $10 million.

Honorable Bankruptcy Judge Alfredo R. Perez handles the case.

The debtor is represented by Gabe Perez, Esq. of Zendeh Del &
Associates PLLC.


VILLA DEL MAR: Seeks to Hire Alberto Torrado CPA as Accountant
--------------------------------------------------------------
Villa Del Mar, LLC seeks approval from the U.S. Bankruptcy Court
for the District of Puerto Rico to hire Alberto Torrado, CPA as
accountant.

The firm will render these services:

     a. provide assistance to the Debtor in preparing the Monthly
Reports of Operation;

     b. prepare the necessary financial statements;

     c. assist the Debtor in preparing the cash flow projections
and or any other projection needed for the disclosure statement;

     d. assist the Debtor in any/all financial and accounting
pertaining to, or in connection with the administration of the
estate;

     e. assist the Debtor in the preparation and filing of federal,
state and municipal tax returns; and

     f. assist the Debtor in any other assignment that might be
properly delegated.

The accountant's hourly rates are:

     a. $750 monthly fee for accounting
     
     b. $125 per hour for bankruptcy related matters

As disclosed in the court filings, the accountant is a
"disinterested person" within the meaning of 11 U.S.C. 101(14).

The accountant can be reached through:

     Alberto J. Torrado Delgado
     CPA 7714
     PO Box 1329
     Hatillo, PR 00659-1329
     Tel: (787) 262-5138
     Email: cpatorradodelgado@gmail.com

         About Villa Del Mar, LLC

Villa Del Mar, LLC filed its voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. D.P.R. Case No, 25-05526)
on December 5, 2025, listing $500,001 to $1 million in both assets
and liabilities. Homel A. Mercado-Justiniano, Esq. serves as the
Debtor's counsel.


VIVAKOR INC: Converts $50,000 Note Into 11.9MM Shares
-----------------------------------------------------
Vivakor, Inc. disclosed in a regulatory filing that the Company
received a Notice of Conversion from the Lender converting $50,000
of the Principal Amount of the Second Note into 11,904,762 shares
of the Company's common stock.

As previously reported, on July 9, 2025, the Company, issued a
junior secured convertible promissory note to J.J. Astor & Co., in
the principal amount of $5,940,000, in relation to an amended Loan
and Security Agreement by and between the Company, its
subsidiaries, and the Lender. The Company received $4,400,000,
before fees. The Company received the funds on July 15, 2025.

Pursuant to the terms of the Second Note and the Notice of
Conversion, the Company issued the Shares. The Shares were issued
without a Rule 144 restrictive legend pursuant to a legal opinion
received by the Company and its transfer agent. The issuances of
the foregoing securities were exempt from registration pursuant to
Section 4(a)(2) of the Securities Act promulgated thereunder as the
holder is an accredited investor and familiar with our operations.

                         About Vivakor Inc.

Vivakor, Inc. provides transportation, storage, reuse, and
remediation services for crude oil and petroleum byproducts.  The
Company operates facilities under long-term contracts to support
these services and manages energy-related assets, properties, and
technologies.

Vivakor reported total assets of $244.54 million, total liabilities
of $146.5 million, and total stockholders' equity of $98.04 million
as of June 30, 2025.

The Company has historically suffered net losses and cumulative
negative cash flows from operations, and as of June 30, 2025, it
had an accumulated deficit of approximately $112.1 million.  As of
June 30, 2025 and Dec. 31, 2024, Vivakor had a working capital
deficit of approximately $105.8 million and $101.5 million,
respectively.  As of June 30, 2025, the Company had cash of
approximately $3.7 million, of which $3.2 million is restricted
cash.  In addition, the Company has obligations to pay
approximately $74 million of debt within one year of the issuance
of the financial statements.  

In its audit report dated April 15, 2025, Urish Popeck & Co., LLC
issued a "going concern" qualification citing that the Company has
a significant working capital deficiency, suffered significant
recurring losses from operations, 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.


VIVIANS RESTAURANT: Seeks Chapter 11 Bankruptcy in Illinois
-----------------------------------------------------------
On January 20, 2026, Vivians Restaurant Inc. filed for Chapter 11
protection in the Northern District of Illinois. According to court
filings, the Debtor reports between $1 million and $10 million in
debt owed to 1-49 creditors.

                About Vivians Restaurant Inc.

Vivians Restaurant Inc. is an Illinois-based full-service
restaurant company specializing in casual and fine dining
experiences, offering a variety of cuisines to local customers and
event clients.

Vivians Restaurant Inc. sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. Case No. 26-00919) on January 20, 2026. In
its petition, the Debtor reports estimated assets of
$100,001-$1,000,000 and estimated liabilities of $1 million-$10
million.

Honorable Bankruptcy Judge Michael B. Slade handles the case.

The Debtor is represented by Scott R. Clar, Esq., Crane, Simon,
Clar & Goodman.


WORKZ LLC: Court Extends Cash Collateral Access to March 13
-----------------------------------------------------------
The Workz, LLC received second interim approval from the U.S.
Bankruptcy Court for the Northern District of Ohio, Eastern
Division, to use cash collateral to fund operations.

The court authorized the Debtor to use cash collateral through
March 13 in accordance with its budget.

The Debtor's cash collateral consists of cash on hand or in deposit
accounts, which may be subject to liens held by secured lenders,
Huntington National Bank, Apex Commercial Capital and H. Betti
Industries, Inc.

As protection, creditors determined to have valid security interest
in the Debtor's pre-bankruptcy assets will be granted replacement
liens, with the same validity, priority, and extent as their
pre-bankruptcy liens.

The replacement liens do not apply to causes of action and the
proceeds thereof arising under sections 544, 545, 547, 548, 550 and
553 of the Bankruptcy Code.

The next hearing is set for March 10, with objections due by March
6.

The interim order is available at https://shorturl.at/auxHi from
PacerMonitor.com.

The Debtor's available cash and revenue from ongoing operations
constitute its only source of financing and that it cannot obtain
debtor-in-possession financing on more favorable terms.

Huntington National Bank, the Debtor's primary lender, holds
first-priority liens on substantially all assets, while Apex and H.
Betti Industries hold subordinate security interests limited to
specific arcade equipment. Although these lenders may assert claims
to the Debtor's cash collateral, the Debtor states that none aside
from Huntington has a valid security interest in cash.

                        About The Workz LLC

The Workz, LLC filed a petition under Chapter 11, Subchapter V of
the Bankruptcy Code (Bankr. N.D. Ohio Case No. 25-52060) on
December 4, 2025, with $100,001 to $500,000 in assets and $500,001
to $1 million in liabilities. Patricia Fugee of FisherBroyles, LLP
serves as Subchapter V trustee.

Judge Alan M. Koschik presides over the case.

Steven J. Heimberger, Esq., at Roderick Linton Belfance, LLP,
represents the Debtor as legal counsel.


WRX MANAGEMENT: Claims to be Paid from Operations
-------------------------------------------------
WRX Management, LLC, filed with the U.S. Bankruptcy Court for the
Northern District of Texas a Disclosure Statement regarding Plan of
Reorganization dated January 18, 2026.

The Debtor operates as a management and consulting company for
healthcare clinics throughout the United States as well as for
Health Drip, PLLC DBA SlimdownRx ("SlimdownRx").

SlimdownRx is an online weight loss clinic that sold a compounded
weight loss injectable drug used to treat type 2 diabetes and help
facilitate weight loss. The Debtor did not operate as a pharmacy.
However, it sourced orders for prescribed medicine to clinics it
manages through SlimdownRx. SlimdownRx contracted with Ousia
Pharmacy Corporation, a Florida-based pharmacy to fill those
prescriptions.

Ousia informed SlimdownRx that it could no longer fill
prescriptions under the parties' agreement. SlimdownRx's patients
began to dispute credit card charges, and it soon faced numerous
credit card chargebacks. The total amount of chargebacks processed
chargebacks were approximately $519,412.60. On March 19, 2025, the
Food and Drug Administration issued a rule restricting the weight
loss drugs sold by SlimdownRx and sourced to clinics managed by the
Debtor.

The Class I Clinic Claims are impaired and are entitled to vote on
the Plan. To the extent that a Holder of an Allowed Class I Clinic
Claim seeks a distribution for an Allowed Claim under this Plan,
such Claim shall be deemed allowed subject to Article VIII.B. of
the Plan. Except as otherwise agreed to in writing or approved by
the Bankruptcy Court, each Holder of an Allowed Class I General
Unsecured Claim shall receive monthly payments under the Plan after
the Effective Date until paid in full.

The Class II Equity Interests in the Debtor shall be retained by
its owners. These Equity Interests are unimpaired and are deemed to
have accepted the Plan.

The Debtor shall fund the Plan from its operations subject to the
Allowance of such Claims.

A full-text copy of the Disclosure Statement dated January 18, 2026
is available at https://urlcurt.com/u?l=ab7hry from
PacerMonitor.com at no charge.

Counsel to the Debtor:

     M. Jermaine Watson, Esq.
     Cantey Hanger LLP
     600 West 6th Street, Suite 300
     Fort Worth, TX 76102
     Telephone: (817) 877-2800
     Facsimile: (817)333-2961
     Email: jwatson@canteyhanger.com

                         About WRX Management

Jermaine WRX Management LLC is a healthcare management company
based in Fort Worth, Texas. The company operates in the healthcare
services sector, providing management and consulting services to
healthcare entities as indicated by its NAICS classification code
(5416) and its designation as a Health Care Business in its
filing.

Jermaine WRX Management LLC sought relief under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. N.D. Tex. Case No. 25-41156) on March
31, 2025. In its petition, the Debtor reports estimated assets up
to $50,000 and estimated liabilities between $500,000 and $1
million.

The Debtor is represented by M. Jermaine Watson at Cantey Hanger
LLP.


X4 PHARMA: Empery Asset, Ryan Lane Hold 9.99% Stake
---------------------------------------------------
Empery Asset Management, LP and Ryan M. Lane, disclosed in a
Schedule 13G (Amendment No. 1) filed with the U.S. Securities and
Exchange Commission that as of December 31, 2025, they beneficially
own 9,043,894 shares of common stock of X4 Pharmaceuticals, Inc.,
including 92,789 shares of common stock issuable upon exercise of
warrants, representing 9.99% of the shares outstanding.

Empery Asset Management, LP and Ryan M. Lane may be reached
through:

     Ryan M. Lane, Authorized Signatory
     Rockefeller Plaza, Suite 1205
     New York, NY 10020
     Tel:  212-608-3300

                     About X4 Pharmaceuticals

Boston, Mass.-based X4 Pharmaceuticals, Inc. is a biopharmaceutical
company focused on discovering, developing, and commercializing
novel therapeutics for the treatment of rare diseases and those
with limited treatment options, particularly conditions resulting
from immune system dysfunction.

Boston, Mass.-based PricewaterhouseCoopers LLP, the Company's
auditor since 2016, issued a "going concern" qualification in its
report dated March 25, 2025, attached to the Company's Annual
Report on Form 10-K for the year ended Dec. 31, 2024, citing that
the Company has incurred operating losses and negative cash flows
from operations since inception that raise substantial doubt about
its ability to continue as a going concern.

As of September 30, 2025, the Company had $163.56 million in total
assets, $101.94 million in total liabilities, and $61.62 million in
total stockholders' equity.


YALDA REAL ESTATE: Trustee Hires Rhoden Real Estate as Broker
-------------------------------------------------------------
Allison D. Byman, the trustee appointed in the Chapter 11 case of
Yalda Real Estate Group, LLC, received approval from the U.S.
Bankruptcy Court for the Southern District of Texas to employ
Rhoden Real Estate as real estate broker.

The firm will market and sell the Debtor's properties located at
20787 US Highway 59, New Caney, Texas 77357; 20611 US Highway 59,
New Caney, Texas 77357; and 22773 Antique Lane, New Caney, Texas
77357.

The listing agreement provides a 4 percent fee to the broker.

Rhoden Real Estate is a disinterested person within the meaning of
11 U.S.C. 101(14), according to court filings.

The firm can be reached through:

     Elizabeth Rhoden Harrell
     Rhoden Real Estate
     22731 Antique Lane
     New Caney, TX 77357
     Tel: (281) 684-5227
     Fax: (936) 661-5733

                 About Yalda Real Estate Group LLC

Yalda Real Estate Group, LLC sought relief under Subchapter V of
Chapter 11 of the U.S. Bankruptcy Code (Bankr. S.D. Tex. Case No.
25-36650) on November 3, 2025. In its petition, the Debtor
disclosed up to $10 million in both assets and liabilities.

Honorable Bankruptcy Judge Jeffrey P. Norman handles the case.

The Debtor is represented by Larry A. Vick, Esq.


YALDA REAL: Trustee Hires Byman & Associates as Legal Counsel
-------------------------------------------------------------
Allison D. Byman, the Trustee for Yalda Real Estate Group, LLC
seeks approval from the U.S. Bankruptcy Court for the Southern
District of Texas to employ Byman & Associates, PLLC as counsel.

The firm will provide these services:

   (a) preserving and/or selling non-exempt real and/or personal
property interests of the estate;

   (b) obtaining Court approval for the employment of professionals
to assist in execution of the Trustee's duties;

   (c) reviewing and objecting to claims identified by the Trustee
as problematic following the Trustee's review;

   (d) drafting and prosecuting a plan of reorganization; and

   (e) addressing unanticipated legal issues which may arise during
administration of the estate.

The firm will be paid at the rate of $350 per hour.

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

Ms. Do 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:

     LinhThu Do, Esq.
     Byman & Associates, PLLC
     7924 Broadway, Suite 104
     Pearland, TX 77581
     Tel: (281) 884-9269
     Email: ltd@bymanlaw.com

              About Yalda Real Estate Group, LLC

Yalda Real Estate Group, LLC sought relief under Subchapter V of
Chapter 11 of the U.S. Bankruptcy Code (Bankr. S.D. Tex. Case No.
25-36650) on November 3, 2025. In its petition, the Debtor
disclosed up to $10 million in both assets and liabilities.

Honorable Bankruptcy Judge Jeffrey P. Norman handles the case.

The Debtor is represented by Larry A. Vick, Esq.


YLL MANAGMENT: Seeks Chapter 7 Bankruptcy in New York
-----------------------------------------------------
On January 20, 2026, YLL Management LLC filed for Chapter 7
protection in the U.S. Bankruptcy Court for the Eastern District of
New York. According to court filings, the Debtor reports between
$100,001 and $1,000,000 in debt owed to 100 to 199 creditors.

                 About YLL Management LLC

YLL Management LLC is a management company engaged in overseeing
business operations and related administrative services.

YLL Management LLC sought relief under Chapter 7 of the U.S.
Bankruptcy Code (Bankr. Case No. 26-40249) on January 20, 2026. In
its petition, the Debtor reports estimated assets of $100,001 to
$1,000,000 and estimated liabilities of $100,001 to $1,000,000.

Honorable Bankruptcy Judge Elizabeth S. Stong handles the case.


ZHL SERVICES: Gets Extension to Access Cash Collateral
------------------------------------------------------
The U.S. Bankruptcy Court for the Middle District of Florida,
Jacksonville Division entered a second interim order extending ZHL
Services, LLC's authority to use cash collateral.

Under the second interim order, the Debtor is authorized to use
cash collateral to for court-authorized payments, including U.S.
Trustee quarterly fees; and operating expenses set forth in its
budget, with up to a 10% variance per line item. Additional
expenditures require written approval from Celtic Bank/USA SBA, the
secured creditor. All other uses of cash collateral are
prohibited.

As adequate protection, secured creditors will be granted perfected
post-petition replacement liens, with the same validity, priority
and extent as their pre-bankruptcy liens. In addition, ZHL must
comply with its debtor-in-possession obligations, maintain
insurance, and provide access to records upon notice.

The order preserves creditor and committee rights, retains court
enforcement jurisdiction, and requires the Debtor to file an
updated cash collateral budget within 30 days covering the period
through May 31.

The next hearing is scheduled for March 3.

A copy of the court's order and the Debtor's budget is available at
https://shorturl.at/Y8M7I from PacerMonitor.com.

ZHL's cash collateral consists of post-petition accounts
receivable, chattel paper, contracts, cash, bank accounts, and
other property pledged to secured creditors, including Celtic
Bank/USA SBA, Kapitus LLC, and Arsenal Funding, under
pre-bankruptcy loan agreements.

The Debtor estimates the current value of cash and receivables at
approximately $42,000 and proposes to treat Celtic Bank/USA SBA as
holding the primary lien on cash
collateral.

                       About ZHL Services LLC

ZHL Services, LLC provides land-clearing, demolition, excavation,
utility, and septic services for industrial, commercial, and
residential projects in North Florida. The Company operates as a
locally owned contractor that has expanded from grade-work origins
to a broader range of site-development services. It is recognized
as a Jacksonville Small and Emerging Business.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. M.D. Fla. Case No. 25-04182) on November
13, 2025. In the petition signed by Haley Lundy, manager, the
Debtor disclosed $2,264,846 in assets and $3,965,913 in
liabilities.

Judge Jacob A. Brown oversees the case.

Bryan K. Mickler, Esq., at the Law Offices of Mickler & Mickler,
LLP, represents the Debtor as bankruptcy counsel.


ZYNEX INC: Hires Province LLC as Financial Advisor
--------------------------------------------------
Zynex, Inc. and affiliates seek approval from the U.S. Bankruptcy
Court for the Southern District of Texas to employ Province, LLC as
financial advisor.

The firm's services include:

   a. Assistance to the Debtors in the preparation of financial
disclosures required by the Court;

   b. Assistance in preparation of a cash forecast and related
analyses;

   c. Assistance in the monetization of the Debtors’ assets,
including, but not limited to, running numerous sale processes and
reviewing the requisite agreements, such as bidding procedures,
stalking horse bids, and APAs;

   d. Assistance in discussions with the interested parties and
their professionals in this case on all requisite matters;

   e. Assistance in general case administration and management;

   f. Assistance in the preparation of and review of avoidance
action and claim analyses;

   g. Advising the Debtors on the current state of these Chapter 11
Cases;

   h. If necessary, participating as a witness in hearings before
the bankruptcy court with respect to matters upon which Province
has provided advice; and

   i. Other activities as are approved by the Debtors, the
Debtors’ counsel; and as agreed to by Province.

The firm will be paid at these rates:

     Managing Directors and
         Principals             $900 to $1,600 per hour
     Vice Presidents, Directors,
         and Senior Directors   $700 to $1,050 per hour
     Analysts, Associates, and
         Senior Associates      $370 to $750 per hour
     Paraprofessional/
         Admin/ Interns         $270 to $380 per hour

In addition to the Hourly Fees provided above, the Engagement
Agreement calls for the Debtors to pay Province the following fees:
(i) an in-court restructuring fee equal to $750,000.00 for any
restructuring transaction consummated on or following the
commencement of these Chapter 11 Cases (the "Restructuring Fee")
and (ii) an arranger fee to be calculated as 1% of the gross amount
of any funds agreed to be loaned to the Debtors during the pendency
of these bankruptcy proceedings, as approved by this Court (the
"Arranger Fee," and together with the Restructuring Fee, the "Fee
Structure").

Daniel Moses, a partner at Province, 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:

     Daniel Moses
     Province, LLC
     2360 Corporate Cir., Ste. 340
     Henderson, NV 89074

              About Zynex, Inc.

Zynex Inc. is a medical technology firm in Englewood, Colorado,
which specializes in non-invasive devices for pain management and
rehabilitation.

Zynex sought relief under Chapter 11 of the U.S. Bankruptcy Code
(Bankr. S.D. Texas Case No. 25-90810) on December 15, 2025. In its
petition, the Debtor reported between $50 million and $100 million
in both assets and liabilities.

Honorable Bankruptcy Judge Alfredo R. Perez handles the case.

The Debtor is represented by Omar Jesus Alaniz, Esq., at Reed
Smith, LLP.


ZYNEX INC: Hires Simpson Thacher & Bartlett LLP as Counsel
----------------------------------------------------------
Zynex, Inc. and affiliates seek approval from the U.S. Bankruptcy
Court for the Southern District of Texas to employ Simpson Thacher
& Bartlett LLP as counsel.

The firm's services include:

   (a) advising with respect to the Debtors' rights, powers and
duties as debtors and debtors in possession in the continued
operation of their business, and in the areas of federal bankruptcy
law, corporate finance, U.S. securities laws, general corporate
matters, corporate governance, litigation, employee benefits, and
U.S. tax, including, in each case, negotiating and preparing on the
Debtors' behalf agreements, motions and other filings relating
thereto;

   (b) advising the Debtors regarding pending matters, the general
status of the Chapter 11 Cases, and on any necessary or appropriate
steps;

   (c) taking all necessary or appropriate action to protect and
preserve the Debtors' estates during the pendency of the Chapter 11
Cases, including the prosecution of any actions on the Debtors'
behalf, the defense of any actions commenced against the Debtors,
the negotiation of disputes in which the Debtors are involved and
the preparation of objections to any claims filed against the
Debtors' estates;

   (d) preparing on behalf of the Debtors all necessary or
appropriate motions, applications, responses, orders, reports and
other pleadings and documents in connection with the administration
of the Debtors' estates;

   (e) communicating with the Debtors' creditors and other parties
in interest;

   (f) taking all necessary or appropriate action on behalf of the
Debtors in connection with the Debtors' DIP financing facility, the
Restructuring Transactions and related sale process (the "Sale
Process") contemplated under the Restructuring Support Agreement
(as defined and described in the First Day Declaration) and all
related documents and such further actions as may be required or
advisable in connection with the implementation of the
Restructuring Transactions and Sale Process;

   (g) taking all necessary or appropriate action on behalf of the
Debtors in connection with a chapter 11 plan and disclosure
statement, and all related documents and such further actions as
may be required or advisable in connection with the implementation
of a chapter 11 plan and a contemplated restructuring;

   (h) advising with respect to corporate, litigation, tax and
other non-bankruptcy matters to the extent requested by the
Debtors;

   (i) attending court hearings and advising the Debtors on the
conduct of these Chapter 11 Cases; and

   (j) performing all other necessary legal services for the
Debtors in connection with the prosecution of these Chapter 11
Cases, including, without limitation, performing all other services
assigned by the Debtors to Simpson Thacher. To the extent Simpson
Thacher determines that any such services fall outside of the scope
of services historically or generally performed by counsel in a
bankruptcy case, Simpson Thacher will file a supplemental
declaration pursuant to Bankruptcy Rule 2014(a).

The firm will be paid at these rates:

     Partners            $2,220 to $2,730 per hour
     Senior Counsel      $2,050 per hour
     Counsel             $1,995 per hour
     Associates          $895 to $1,690 per hour
     Paraprofessionals   $470 to $725 per hour

For the 90 days prior to the Petition Date, Simpson Thacher
received payments and advances in the aggregate amount of
$2,154,791.86 for professional services performed and to be
performed.

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 U.S. Trustee
Guidelines:

   Question: Did Simpson Thacher agree to any variations from, or
alternatives to, its standard billing arrangements for this
engagement?

   Answer: As discussed above, for the pendency of the Chapter 11
Cases, Simpson Thacher has agreed to charge the Debtors the hourly
rates in effect as of the Petition Date, notwithstanding that
Simpson Thacher increased its rates in the ordinary course on
January 1, 2026. In addition, Simpson Thacher has agreed to provide
the Debtors with a 20% discount on the hourly rates in effect as of
the Petition Date.

   Question: Do any of Simpson Thacher's professionals in this
engagement vary their rate based on the geographic location of the
Debtors' Chapter 11 Cases?

   Answer: No.

   Question: If Simpson Thacher has represented the Debtors in the
12 months prepetition, disclose Simpson Thacher's billing rates and
material financial terms for the prepetition engagement, including
any adjustments during the 12 months prepetition. If Simpson
Thacher's billing rates and material financial terms have changed
postpetition, explain the difference and the reasons for the
difference.

   Answer: Simpson Thacher was retained by the Debtors in August
2025. In January 2026, all attorney billing rates were increased in
the ordinary course. However, Paragraph 12 herein discloses the
billing rates in effect as of the Petition Date, which Simpson
Thacher has agreed to charge the Debtors through the pendency of
these chapter 11 Cases.

   Question: Have the Debtors approved Simpson Thacher's
prospective budget and staffing plan, and if so, for what budget
period?

   Answer: Simpson Thacher provided its budgeted fees for these
Chapter 11 Cases in connection with the budget relating to the
Debtors' debtor-in-possession financing. Simpson Thacher's budgeted
fees may be amended as necessary to reflect changed or
unanticipated developments.

Elisha D. Graff, Esq., a partner at Simpson Thacher & Bartlett 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:

     Elisha D. Graff, Esq.
     Moshe A. Fink, Esq.
     Rachael Foust, Esq.
     Zachary Weiner, Esq.
     Simpson Thacher & Bartlett LLP
     425 Lexington Avenue
     New York, NY 10017
     Tel: (212) 455-2000
     Fax: (212) 455-2502
     Email: egraff@stblaw.com
            moshe.fink@stblaw.com
            rachael.foust@stblaw.com
            zachary.weiner@stblaw.com

              About Zynex, Inc.

Zynex Inc. is a medical technology firm in Englewood, Colorado,
which specializes in non-invasive devices for pain management and
rehabilitation.

Zynex sought relief under Chapter 11 of the U.S. Bankruptcy Code
(Bankr. S.D. Texas Case No. 25-90810) on December 15, 2025. In its
petition, the Debtor reported between $50 million and $100 million
in both assets and liabilities.

Honorable Bankruptcy Judge Alfredo R. Perez handles the case.

The Debtor is represented by Omar Jesus Alaniz, Esq., at Reed
Smith, LLP.



ZYNEX INC: Seeks to Hire Reed Smith LLP as Co-Counsel
-----------------------------------------------------
Zynex, Inc. and affiliates seek approval from the U.S. Bankruptcy
Court for the Southern District of Texas to employ Reed Smith LLP
as co-counsel.

The firm will provide these services:

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

   b. attend meetings and negotiate with representatives of
creditors and other parties in interest and advise and consult on
the conduct of the Chapter 11 Casse, including all of the legal and
administrative requirements of operating in chapter 11;

   c. take all necessary action to protect and preserve the
Debtors' estates, including the prosecution of actions on their
behalf, the defense of any actions commenced against the estates,
and negotiations concerning all litigation in which the Debtors may
be involved and objections to claims filed against the estates;

   d. prepare, on behalf of the Debtors, as debtors-in-possession,
all necessary motions, applications, answers, orders, reports and
other papers in connection with the administration of the Debtors'
estates;

   e. appear in the Bankruptcy Court and any appellate courts and
before the U.S. Trustee, and protect the interests of the Debtors'
estates before such courts and the U.S. Trustee;

   f. take all necessary actions in connection with any chapter 11
plan and related disclosure statement and all related documents,
and such further actions as may be required in connection with the
administration of the Debtors' estates; and

   g. perform all other necessary legal services in connection with
the prosecution of these Chapter 11 Cases; provided, however, that
to the extent Reed Smith determines that such services fall outside
of the scope of services historically or generally performed by
Reed Smith as debtor's general co-counsel in a bankruptcy case,
Reed Smith will file a supplemental declaration.

The firm will be paid at these rates:

     Partners       $995 to $2,300 per hour
     Counsel        $460 to $1,815 per hour
     Associates     $425 to $1,335 per hour
     Paralegals     $105 to $805 per hour

In the 90-day period prior to the Petition Date, the Debtors paid
$1,897,830.67 to Reed Smith as compensation for legal services and
expenses.

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

Mr. Alaniz 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:

     Omar J Alaniz, Esq.
     Dylan T.F. Ross, Esq.
     Reed Smith
     2850 N. Hardwood Street
     Dallas, TX 75201
     Tel: (469) 680-4292
     Fax: (469) 680-4299
     Email: oalaniz@reedsmith.com
            dylan.ross@reedsmith.com

              About Zynex, Inc.

Zynex Inc. is a medical technology firm in Englewood, Colorado,
which specializes in non-invasive devices for pain management and
rehabilitation.

Zynex sought relief under Chapter 11 of the U.S. Bankruptcy Code
(Bankr. S.D. Texas Case No. 25-90810) on December 15, 2025. In its
petition, the Debtor reported between $50 million and $100 million
in both assets and liabilities.

Honorable Bankruptcy Judge Alfredo R. Perez handles the case.

The Debtor is represented by Omar Jesus Alaniz, Esq., at Reed
Smith, LLP.



                            *********

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