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

                           E U R O P E

          Monday, October 8, 2007, Vol. 8, No. 198

                            Headlines


A U S T R I A

BLITS LLC: Vienna Court Orders Business Shutdown
D & H LLC: Claims Registration Period Ends Oct. 25
EROTIC ENTERPRISES: Claims Registration Period Ends Oct. 30
FLOORTEC LLC: Claims Registration Period Ends Oct. 30
INOCARE MEDIZINTECHNIK: Claims Registration Period Ends Oct. 30

PESACO LLC: Claims Registration Period Ends Oct. 30
QUELLEN MALER: Claims Registration Period Ends Oct. 30


B E L G I U M

FEDERAL-MOGUL: Posts Net Loss of US$10.4 Million in August 2007


F R A N C E

DELPHI CORP: Posts US$100 Mln Net Loss in Month Ended August 31
EMT 25: Enters Into Receivership Procedure
EUROTUNNEL GROUP: To Launch Reverse Stock Split for GET Shares
EXIDE TECHNOLOGIES: US$91.7 Million Rights Offering Expires
KAUFMAN & BROAD: Earns EUR70.3 Million in 9-Month Ended Aug. 31

SOLECTRON CORP: Agent Discloses Final Result of Exchange


G E R M A N Y

AD2MEDIA GMBH: Claims Registration Ends Nov. 6
ALLTAX STEUERBERATUNGSGESELLSCHAFT: Creditors' Claim Due Nov. 14
CHRYSLER LLC: Intends to Close Assembly Plant in Illinois
DIALOG GMBH: Claims Registration Ends November 13
FIRSTCLASS SPORT: Claims Registration Ends November 13

FLAIR POLSTERMOEBELVERTRIEB: Claims Registration Ends Oct. 26
FM MOEBEL: Claims Registration Period Ends Oct. 23
G & Z FACILITY: Claims Registration Period Ends Oct. 23
INGENIEURBUERO FUER TRAGWERKSPLANUNG: Claims Bar Date on Oct. 25
LIESER & CO: Claims Registration Ends Nov. 9

MALERWERKSTATTEN PITTURA: Creditors Must File Claims by Nov. 13
MCFLIGHT FLUGVERMITTLUNG: Claims Registration Ends Nov. 12
MEDICAL VITA: Claims Registration Period Ends Oct. 30
NORMBAU VERWALTUNG: Claims Registration Period Ends Oct. 23
RAPID BAU: Claims Registration Ends Nov. 11

RHEIN-RUHR-POLSTER GMBH: Claims Registration Period Ends Oct. 15
SANGER & MASSIERER: Claims Registration Ends November 12
SENSORVISION DIGITAL: Claims Registration Ends November 12
SHABANI PUTZ: Claims Registration Period Ends Oct. 25
SPECTRUM BRANDS: Names Anthony Genito as Chief Financial Officer

SPECTRUM BRANDS: Amy Yoder Assumes Role as United President
ZWEITE VENTUS: Creditors Must File Claims by November 13


H U N G A R Y

ARVINMERITOR INC: Amends Diluted Earnings Per Share Forecast


I T A L Y

PARMALAT SPA: Increases Share Capital by EUR43,148


K A Z A K H S T A N

ADP COMPANY: Proof of Claim Deadline Slated for Nov. 9
ASTAN PLUS: Creditors Must File Claims Nov. 14
BANK TURANALEM: Wins Auction for 25% Stake in NJSIC Oranta
CROCUS TRAVEL: Claims Filing Period Ends Nov. 9
KAZAKHSTAN ELECTRICITY: S&P Puts BB+ Ratings on Watch

KAZKOMMERTS INT'L: Moody's May Cut B1 Debt Rating After Review
MADANA-GOPALA LLP: Creditors' Claims Due on Nov. 14
NC KAZMUNAYGAS: S&P Watches Ratings Until Sovereign Review
RENKO SPA: Claims Registration Ends Nov. 9
STA COMPANY: Proof of Claim Deadline Slated for Nov. 9

TEMIR ZHOLY: S&P Watches Ratings Pending Sovereign Review
UDS-2 LLP: Creditors Must File Claims Nov. 9
UG-KVANT LLP: Claims Filing Period Ends Nov. 9
UJTRANSSERVICE LLP: Creditors' Claims Due on Nov. 9


K Y R G Y Z S T A N

BATKEN NEFT: Proof of Claim Deadline Slated for November 9
VORTEX LLC: Creditors Must File Claims by November 7


N E T H E R L A N D S

ARENA 2000-1: Fitch Rates Class D Notes at 'BB+'; Outlook Stable
BAUSCH & LOMB: Receives Tenders & Consents for Debt Securities
BAUSCH & LOMB: S&P Cuts Ratings to B+ on Merger Possibility
KONINKLIJKE AHOLD: Settles Case Filed Against Former Executives
STICHTING MEMPHIS 2005-I: Fitch Affirms Class F Notes at BB

STICHTING MEMPHIS 2006-I: Fitch Affirms Class G Notes at B


P O L A N D

PRA INTERNATIONAL: S&P Assigns B Corporate Credit Rating
BEARINGPOINT INC: Bags US$57.9-Mil. Deal for IT Support Services


R U S S I A

BAKSANSKIJ LLC: Creditors Must File Claims by Nov. 22
CHELNO-VERSHINSKIJ: Creditors Must File Claims by Nov. 22
EAST-URAL-OIL CJSC: Creditors Must File Claims by Nov. 22
HEATING SYSTEM: Creditors Must File Claims by Oct. 22
KRYLOVSKIJ FEED PLANT OJSC: Bidding Deadline Slated for Oct. 19

MDM BANK: IFC Completes US$184 Million Stake Acquisition
ROSSIYSKIY KREDIT: Moody's Assigns Caa1/NP/E/Ba2.ru Ratings
RZHAKSAAGROPROMSNAB OJSC: Creditors Must File Claims by Oct. 22
USEC INC: Inks Pact with Lenders to Sell 20 Million Shares
VERHOVSKIJ CONCENTRATED: Bidding Deadline Slated for October 22

VORONEZHSKIJ OJSC: Court Starts External Bankruptcy Procedure
YOUR HOUSE LLC: Creditors Must File Claims by Oct. 22
ZARYA OJSC: Bidding Deadline Slated for October 24


S P A I N

GENERAL CABLE: Amends Credit Agreement to Issue Additional Notes


S W E D E N

AVNET INC: Inks US$600 Five-Year Senior Unsec. Credit Facility
FLEXTRONICS INT'L: Agent Discloses Final Results of Exchange
FLEXTRONICS INT'L: Solectron Global to Redeem 8% Senior Notes


S W I T Z E R L A N D

ARIESCH JSC: Graubunden Court Closes Bankruptcy Proceedings
DR. RIGHTMANN: Creditors' Liquidation Claims Due October 15
ENGELER JSC: Creditors' Liquidation Claims Due October 15
FROHSINN LLC: Zug Court Closes Bankruptcy Proceedings
KSC SEMINARHOTEL: Creditors' Liquidation Claims Due October 15

PETROPLUS SCHIFFFAHRT: Creditors' Liquidation Claims Due Oct. 12
ROLAN PFAFFIKON: Creditors' Liquidation Claims Due October 15
SCHRIFTART LLC: Bern Court Starts Bankruptcy Proceedings
SIOPLAST MANAGEMENT: Zug Court Starts Bankruptcy Proceedings
SOCIETE IMMOBILIERE: Creditors' Liquidation Claims Due Oct. 15


U K R A I N E

BULGANAKSKY STONE-WORKING: Creditors Must File Claims by Oct. 9
FIRST NATIONAL: Proofs of Claim Deadline Set October 9
KHARTRON-ALFA LLC: Creditors Must File Claims by October 9
LIGA-D OJSC: Proofs of Claim Deadline Set October 9
LISICHANSK COAL: Creditors Must File Claims by October 9

PEASANT ENERGY: Creditors Must File Claims by October 9
SHULIAKI-AGRO LLC: Creditors Must File Claims by October 9
SUGAR-INVEST LLC: Creditors Must File Claims by October 9
TCHUBUKI LLC: Proofs of Claim Deadline Set October 9
VISHNIAKI LLC: Creditors Must File Claims by October 9


U N I T E D   K I N G D O M

ALLIANCE BOOTS: Highly Leveraged Capital Cues S&P’s B- Ratings
ARVINMERITOR INC: Moody's Cuts Corporate Family Rating to B1
BRITISH AIRWAYS: Traffic Figures Down 0.7% in September 2007
CHEYNE FINANCE: Moody's Cuts Rating to Ba3 on Medium Term Note
CLOROX CO: Prices US$750 Million 11.40% Senior Notes Offering

COLLINS & AIKMAN: Posts US$27,403,332 Net Loss in August 2007
DOLGARROG ALUMINIUM: Administrators Start Phased Shutdown
DURA AUTOMOTIVE: Incurs US$11.4 Million Net Loss in August 2007
EMERALD WINDOWS: Brings In Liquidators from Vantis Business
EUROTUNNEL GROUP: To Launch Reverse Stock Split for GET Shares

FINLAW 532: Claims Filing Period Ends November 16
GEOTHERMIC HEATING: Calls In Liquidators from Vantis Business
ICONIX BRAND: Closes US$231-Mil. Official Pillowtex Acquisition
ISOFT GROUP: Shareholders Okay IBA Health Revised Offer
LEVEL 3: Submits Proposal to Resolve Pending FCC Proceeding

NASH FINCH: Denies Default Under Sr. Convertible Bond Indenture
NATION RESOURCES: Taps Liquidators from Baker Tilly
WHOLE FOODS: Completes Sale of Henry's Farmers and Sun Harvest

* BOND PRICING: For the Week Oct. 1 to Oct. 5, 2007

                            *********

=============
A U S T R I A
=============


BLITS LLC: Vienna Court Orders Business Shutdown
------------------------------------------------
The Trade Court of Vienna entered Sept. 3 an order shutting down
the business of LLC B.L.I.T.S. (FN 270213y).

Court-appointed estate administrator Susanne Fruhstorfer
recommended the business shutdown after determining that the
continuing operations would reduce the value of the estate.

The estate administrator can be reached at:

         Dr. Susanne Fruhstorfer
         c/o Dr. Michael Guenther
         Seilerstatte 17
         1010 Vienna
         Austria
         Tel: 512 57 76
         Fax: 512 57 76 50
         E-mail: office@fg-lawyers.at

Headquartered in Vienna, Austria, the Debtor declared bankruptcy
on Aug. 17 (Bankr. Case No 6 S 94/07a).  Michael Guenther
represents Dr. Fruhstorfer in the bankruptcy proceedings.


D & H LLC: Claims Registration Period Ends Oct. 25
--------------------------------------------------
Creditors owed money by LLC D & H (FN 240809g) have until
Oct. 25 to file written proofs of claim to court-appointed
estate administrator Guenther Hoedl at:

         Dr. Guenther Hoedl
         c/o Dr. Katharina Widhalm-Budak
         Schulerstrasse 18
         1010 Vienna
         Austria
         Tel: 513 16 55
         Fax: 513 16 55 33
         E-mail: Hoedl@anwaltsteam.at

Creditors and other interested parties are encouraged to attend
the creditors' meeting at 10:00 on Nov. 8 for the examination of
claims.

The meeting of creditors will be held at:

         The Trade Court of Vienna
         Room 1703
         Vienna
         Austria

Headquartered in Vienna, Austria, the Debtor declared bankruptcy
on Sept. 6 (Bankr. Case No. 5 S 106/07h).  Katharina Widhalm-
Budak represents Dr. Hoedl in the bankruptcy proceedings.


EROTIC ENTERPRISES: Claims Registration Period Ends Oct. 30
-----------------------------------------------------------
Creditors owed money by LLC Erotic Enterprises (FN 186518t) have
until Oct. 30 to file written proofs of claim to court-appointed
estate administrator Thomas Herzog at:

         Dr. Thomas Herzog
         Stadtplatz 19
         4840 Voecklabruck
         Austria
         Tel: 07672/72607-0
         Fax: 07672/75567
         E-mail: rae.nuss.hoff-herz@aon.at

Creditors and other interested parties are encouraged to attend
the creditors' meeting at 10:00 a.m. on Nov. 8 for the
examination of claims.

The meeting of creditors will be held at:

         The Land Court of Wels
         Hall 101
         First Floor
         Maria Theresia Strasse 12
         Wels
         Austria

Headquartered in Attnang-Puchheim, Austria, the Debtor declared
bankruptcy on Sept. 3 (Bankr. Case No. 20 S 108/07v).


FLOORTEC LLC: Claims Registration Period Ends Oct. 30
-----------------------------------------------------
Creditors owed money by LLC Floortec (FN 41114m) have until
Oct. 30 to file written proofs of claim to court-appointed
estate administrator Stefan Weidinger at:

         Mag. Stefan Weidinger
         Dr. Koss-Strasse 3
         4600 Wels
         Austria
         Tel: 07242/67354-0
         Fax: 07242/67354-50
         E-mail: kanzlei@holme.at

Creditors and other interested parties are encouraged to attend
the creditors' meeting at 10:40 a.m. on Nov. 8 for the
examination of claims.

The meeting of creditors will be held at:

         The Land Court of Wels
         Hall 101
         First Floor
         Maria Theresia Strasse 12
         Wels
         Austria

Headquartered in Wels, Austria, the Debtor declared bankruptcy
on Sept. 4 (Bankr. Case No. 20 S 110/07p).


INOCARE MEDIZINTECHNIK: Claims Registration Period Ends Oct. 30
---------------------------------------------------------------
Creditors owed money by LLC Inocare Medizintechnik (FN 271606x)
have until Oct. 30 to file written proofs of claim to court-
appointed estate administrator Klaus Schiller at:

         Dr. Klaus Schiller
         Stadtplatz 27
         4690 Schwanenstadt
         Austria
         Tel: 07673/6720
         Fax: 07673/6720-20
         E-mail: office@kanzlei-schiller.at

Creditors and other interested parties are encouraged to attend
the creditors' meeting at 11:00 a.m. on Nov. 8 for the
examination of claims.

The meeting of creditors will be held at:

         The Land Court of Wels
         Hall 101
         First Floor
         Maria Theresia Strasse 12
         Wels
         Austria

Headquartered in Schwanenstadt, Austria, the Debtor declared
bankruptcy on Sept. 4 (Bankr. Case No. 20 S 107/07x).


PESACO LLC: Claims Registration Period Ends Oct. 30
---------------------------------------------------
Creditors owed money by LLC PESACO (FN 171563z) have until
Oct. 30 to file written proofs of claim to court-appointed
estate administrator Eva Wexberg at:

         Dr. Eva Wexberg
         c/o Dr. Walter Kainz
         Gusshausstrasse 23
         1040 Vienna
         Austria
         Tel: 505 88 31
         Fax: 505 94 64
         E-mail: kanzlei@kainz-wexberg.at

Creditors and other interested parties are encouraged to attend
the creditors' meeting at 1:30 p.m. on Nov. 13 for the
examination of claims.

The meeting of creditors will be held at:

         The Trade Court of Vienna
         Room 1701
         Vienna
         Austria

Headquartered in Vienna, Austria, the Debtor declared bankruptcy
on Sept. 6 (Bankr. Case No. 6 S 112/07y).  Walter Kainz
represents Dr. Wexberg in the bankruptcy proceedings.


QUELLEN MALER: Claims Registration Period Ends Oct. 30
------------------------------------------------------
Creditors owed money by LLC Quellen Maler und Anstreicher (FN
282667m) have until Oct. 30 to file written proofs of claim to
court-appointed estate administrator Markus Siebinger at:

         Mag. Markus Siebinger
         c/o Dr. Karl Schirl
         Krugerstrasse 17/3
         1010 Vienna
         Austria
         Tel: 513 22 31
         Fax: 513 22 31 1
         E-mail: markus.siebinger@der-rechtsanwalt.at
                 dr.karl.schirl@der-rechtsanwalt.at

Creditors and other interested parties are encouraged to attend
the creditors' meeting at 1:00 p.m. on Nov. 13 for the
examination of claims.

The meeting of creditors will be held at:

         The Trade Court of Vienna
         Room 1701
         Vienna
         Austria

Headquartered in Vienna, Austria, the Debtor declared bankruptcy
on Sept. 3 (Bankr. Case No. 6 S 109/07g).  Karl Schirl
represents Mag. Siebinger in the bankruptcy proceedings.


=============
B E L G I U M
=============


FEDERAL-MOGUL: Posts Net Loss of US$10.4 Million in August 2007
-------------------------------------------------------------
                Federal-Mogul Global, Inc., et al.
                     Unaudited Balance Sheet
                      As of August 31, 2007
                          (In millions)

                              Assets

Cash and equivalents
US$52.3
Accounts receivable                                       599.8
Inventories                                               400.7
Deferred taxes                                            192.5
Prepaid expenses and other current assets                 108.2
                                                       --------
Total current assets                                    1,353.4

Summary of Unpaid Postpetition Debits                      24.8
Intercompany Loans Receivable (Payable)                 1,678.2
                                                       --------
Intercompany Balances                                   1,703.0

Property, plant and equipment                             766.4
Goodwill                                                  930.5
Other intangible assets                                   340.1
Insurance recoverable                                     880.2
Other non-current assets                                  521.2
                                                       --------
Total Assets                                          US$6,494.9
                                                       ========

               Liabilities and Shareholders' Equity

Short-term debt
US$708.1
Accounts payable                                          239.9
Accrued compensation                                       62.4
Restructuring and rationalization reserves                 17.0
Current portion of asbestos liability                         -
Interest payable                                            3.8
Other accrued liabilities                                 261.0
                                                       --------
Total current liabilities                               1,292.2

Long-term debt                                                -
Post-employment benefits                                  725.1
Other accrued liabilities                                 546.5
Liabilities subject to compromise                       5,456.9

Shareholders' equity:
   Preferred stock                                      1,050.6
   Common stock                                           662.1
   Additional paid-in capital                           7,997.3
   Accumulated deficit                                (11,424.1)
   Accumulated other comprehensive income                 188.4
   Other                                                      -
                                                       --------
Total Shareholders' Equity                             (1,525.7)
                                                       --------
Total Liabilities and Shareholders' Equity           US$6,494.9
                                                       ========


                Federal-Mogul Global, Inc., et al.
                Unaudited Statement of Operations
               For the Month Ended August 31, 2007
                          (In millions)

Net sales
US$283.8
Cost of products sold                                     236.1
                                                       --------
Gross margin                                               47.6

Selling, general & administrative expenses                (44.6)
Amortization                                               (1.2)
Reorganization items                                       (4.2)
Interest income (expense), net                            (16.3)
Other income (expense), net                                 8.4
                                                       --------
Earnings before Income Taxes                              (10.2)

Income Tax (Expense) Benefit                               (0.2)
                                                       --------
Earnings before cumulative effect of change
   in accounting principle                                (10.4)
                                                       --------
Net Earnings (loss)                                    (US$10.4)
                                                       ========


                Federal-Mogul Global, Inc., et al.
                Unaudited Statement of Cash Flows
               For the Month Ended August 31, 2007
                          (In millions)

Cash Provided From (Used By) Operating Activities:
   Net earning (loss)
(US$10.4)
Adjustments to reconcile net earnings (loss) to net cash:
   Depreciation and amortization                           15.1
   Adjustment of assets held for sale and
      other long-lived assets to fair value                   -
   Asbestos charge                                            -
   Summary of unpaid postpetition debits                      -
   Cumulative effect of change in acctg. principle            -
   Change in post-employment benefits                       0.4
   Decrease (increase) in accounts receivable              (3.6)
   Decrease (increase) in inventories                      11.9
   Increase (decrease) in accounts payable                 (5.5)
   Change in other assets & other liabilities             (33.3)
   Change in restructuring charge                             -
   Refunds (payments) against asbestos liability              -
                                                       --------
Net Cash Provided From Operating Activities               (25.2)

Cash Provided From (Used By) Investing Activities:
   Expenditures for property, plant & equipment            (6.6)
   Proceeds from sale of property, plant & equipment          -
   Proceeds from sale of businesses                           -
   Business acquisitions, net of cash acquired                -
   Other                                                      -
                                                       --------
Net Cash Provided From (Used By) Investing Activities      (6.6)

Cash Provided From (Used By) Financing Activities:
   Increase (decrease) in debt                             25.1
   Sale of accounts receivable under securitization           -
   Dividends                                                  -
   Other                                                   (0.1)
                                                       --------
Net Cash Provided From Financing Activities                25.0

Increase (Decrease) in Cash and Equivalents                (6.8)

Cash and equivalents at beginning of period                59.1
                                                       --------
Cash and equivalents at end of period                   US$52.3
                                                       ========

Based in Southfield, Michigan, Federal-Mogul Corporation --
http://www.federal-mogul.com/-- is an automotive parts company
with worldwide revenue of some US$6 billion.  Federal-Mogul also
has operations in Mexico and the Asia Pacific Region, which
includes, Malaysia, Australia, China, India, Japan, Korea, and
Thailand.  In Europe, the company maintains operations in
Belgium, France, Germany, Poland and the United Kingdom.

The Company filed for chapter 11 protection on Oct. 1, 2001
(Bankr. Del. Case No. 01-10582).  Lawrence J. Nyhan Esq., James
F. Conlan Esq., and Kevin T. Lantry Esq., at Sidley Austin Brown
& Wood, and Laura Davis Jones Esq., at Pachulski, Stang, Ziehl,
Young, Jones & Weintraub, P.C., represent the Debtors in their
restructuring efforts.  When the Debtors filed for protection
from their creditors, they listed US$10.15 billion in assets and
US$8.86 billion in liabilities.  Federal-Mogul Corp.'s U.K.
affiliate, Turner & Newall, is based at Dudley Hill, Bradford.
Peter D. Wolfson, Esq., at Sonnenschein Nath & Rosenthal; and
Charlene D. Davis, Esq., Ashley B. Stitzer, Esq., and Eric M.
Sutty, Esq., at The Bayard Firm represent the Official Committee
of Unsecured Creditors.

On March 7, 2003, the Debtors filed their Joint Chapter 11 Plan.
They submitted a Disclosure Statement explaining that plan on
April 21, 2003.  They submitted several amendments and on June
6, 2004, the Bankruptcy Court approved the Third Amended
Disclosure Statement for their Third Amended Plan.  On July 28,
2004, the District Court approved the Disclosure Statement.  The
estimation hearing began on June 14, 2005.  The Debtors
submitted a Fourth Amended Plan and Disclosure Statement on Nov.
21, 2006, and the Bankruptcy Court approved that Disclosure
Statement on Feb. 6, 2007.  The confirmation hearing began on
June 18, 2007.  The Court heard closing arguments regarding
confirmation of the Plan on  October 1 and 2, 2007.  The Debtors
proposed certain modifications to the Plan at the end of closing
arguments on Oct. 2.  The Debtors officially filed the Plan
Modifications, together with a revised Proposed Order confirming
the Plan, on Oct. 4.  (Federal-Mogul Bankruptcy News, Issue No.
147; Bankruptcy Creditors' Service Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


===========
F R A N C E
===========


DELPHI CORP: Posts US$100 Mln Net Loss in Month Ended August 31
---------------------------------------------------------------
                    Delphi Corporation, et al.
               Unaudited Consolidated Balance Sheet
                      As of August 31, 2007
                          (In Millions)

                              ASSETS

Current assets:
   Cash and cash equivalents
US$20
   Restricted cash                                          138
   Accounts receivable, net:
      General Motors and affiliates                       1,545
      Other third parties                                   972
      Non-Debtor affiliates                                 367
   Notes receivable from non-Debtor affiliates              292
   Inventories, net:
      Productive material, work-in-process & supplies       862
      Finished goods                                        249
   Other current assets                                     226
                                                       --------
      TOTAL CURRENT ASSETS                                4,671

Long-term assets:
   Property, net                                          1,819
   Investment in affiliates                                 362
   Investments in non-Debtor affiliates                   3,936
   Goodwill                                                 152
   Other intangible assets                                   28
   Other                                                    301
                                                       --------
      TOTAL LONG-TERM ASSETS                              6,598
                                                       --------
TOTAL ASSETS                                          US$11,269
                                                       ========

              LIABILITIES AND STOCKHOLDERS' DEFICIT

Current liabilities not subject to compromise:
   Debtor-in-possession financing
US$3,105
   Accounts payable                                       1,261
   Accounts payable to non-Debtor affiliates                623
   Accrued liabilities                                      763
   Notes payable to non-Debtor affiliates                   131
                                                       --------
   TOTAL CURRENT LIABILITIES                              5,883

Long-term liabilities not subject to compromise:
   Employee benefit plan obligations and other              707

Liabilities subject to compromise                        18,216
                                                       --------
   TOTAL LIABILITIES                                     24,806

Stockholders' deficit:
   Common stock                                               6
   Additional paid-in capital                             2,779
   Accumulated deficit                                  (13,534)
   Accumulated other comprehensive loss                  (2,736)
   Treasury stock, at cost (3.2 million shares)             (52)
                                                       --------
   TOTAL STOCKHOLDERS' DEFICIT                          (13,537)
                                                       --------
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT           US$11,269
                                                       ========


                    Delphi Corporation, et al.
          Unaudited Consolidated Statement of Operations
                   Month Ended August 31, 2007
                          (In Millions)

Net sales:
   General Motors and affiliates
US$925
   Other customers                                          554
   Non-Debtor affiliates                                     45
                                                       --------
Total net sales                                           1,524
                                                       --------
Operating expenses:
   Cost of sales                                          1,463
   Long-lived asset impairment charges                        -
   Securities & ERISA litigation charge                      21
   Depreciation and amortization                             41
   Selling, general and administrative                       93
                                                       --------
Total operating expenses                                  1,618
                                                       --------
Operating loss                                              (94)

Interest expense                                            (24)
Loss on extinguishment of debt                                -
Other (expense) income, net                                  16

Reorganization items                                        (14)
Income tax benefit (expense)                                  -
Equity income from non-consolidated affiliates                1
Equity income from non-Debtor affiliates                     15
                                                       --------
NET LOSS                                                (US$100)
                                                       ========


                    Delphi Corporation, et al.
          Unaudited Consolidated Statement of Cash Flows
                   Month Ended August 31, 2007
                          (In Millions)

Cash flows from operating activities:
   Net loss                                             (US$100)
   Adjustments to reconcile net loss
    to net cash provided by operating activities:
    Depreciation and amortization                            41
    Deferred income taxes                                    (1)
    Pension and other postretirement benefit expenses        78
    Equity income from unconsolidated affiliates             (1)
    Equity income from non-Debtor affiliates                (15)
    Reorganization items                                     14
    Securities & ERISA litigation charges                    21
   Changes in operating assets and liabilities:
    Accounts receivable, net                                (84)
    Inventories, net                                         17
    Other assets                                              8
    Accounts payable, accrued and other long-term debts     (98)
    U.S. employee special attrition program                 (14)
    Other postretirement benefit payments                   (20)
    Pension contributions                                    (1)
    Payments for reorganization items                       (11)
    Other                                                    (2)
                                                       --------
Net cash used in operating activities                      (168)

Cash flows from investing activities:
   Capital expenditures                                     (22)
   Increase in restricted cash                              (28)
   Other                                                      4
                                                       --------
Net cash used in investing activities                       (46)

Cash flows from financing activities:
   Net proceeds from DIP facility                            75
   Net repayments of borrowings under other debt pacts      131
   Other                                                     (2)
                                                       --------
Net cash used in financing activities                       204
                                                       --------
Decrease in cash and cash equivalents                       (10)
Cash and cash equivalents at beginning of period             30
                                                       --------
Cash and cash equivalents at end of period                US$20
                                                       ========

Headquartered in Troy, Mich., Delphi Corporation (OTC: DPHIQ) --
http://www.delphi.com/-- is the single supplier of vehicle
electronics, transportation components, integrated systems and
modules, and other electronic technology.  The company's
technology and products are present in more than 75 million
vehicles on the road worldwide.  Delphi has regional
headquarters in Japan, Brazil and France.

The company filed for chapter 11 protection on Oct. 8, 2005
(Bankr. S.D.N.Y. Lead Case No. 05-44481).  John Wm. Butler Jr.,
Esq., John K. Lyons, Esq., and Ron E. Meisler, Esq., at Skadden,
Arps, Slate, Meagher & Flom LLP, represent the Debtors in their
restructuring efforts.  Robert J. Rosenberg, Esq., Mitchell A.
Seider, Esq., and Mark A. Broude, Esq., at Latham & Watkins LLP,
represents the Official Committee of Unsecured Creditors.  As of
Mar. 31, 2007, the Debtors' balance sheet showed
US$11,446,000,000 in total assets and US$23,851,000,000 in total
debts.

The Debtors' exclusive plan-filing period expires on Dec. 31,
2007.  On Sept. 6, 2007, the Debtors filed their Chapter 11 Plan
of Reorganization and a Disclosure Statement explaining that
Plan.    (Delphi Bankruptcy News, Issue No. 87 Bankruptcy
Creditors' Service Inc., http://bankrupt.com/newsstand/or
215/945-7000).


EMT 25: Enters Into Receivership Procedure
------------------------------------------
The commercial court at Besanco has placed French car parts
specialist EMT 25 under receivership, the Financial Times
reports, citing Les Echos as its source.

According to the report, EMT 25, which employs 196 people, is
given 10 months to come up with a recovery plan.

The company implemented restructuring measures at the end of
2006, FT relates.


EUROTUNNEL GROUP: To Launch Reverse Stock Split for GET Shares
--------------------------------------------------------------
The board of Eurotunnel Group decided to launch a reverse stock
split of GET shares.  The event which is planned to start on
Nov. 12, 2007, will be initiated, as set out in the safeguard
plan, with a ratio of one new share for every 40 old shares.

At the same meeting, the Board, in accordance with AMF
regulations, decided on the principle of a "contrat d’animation
de marche" (market maker’s contract) in order to reduce the
excessive volatility in the shares.

"This consolidation constitutes a further step in the financial
restructuring of the group, as set out in the safeguard plan.
Our shares will have a visibility in the market which better
reflects the real value of the company, today and for the
future," Jacques Gounon, chairman and CEO of Groupe Eurotunnel,
disclosed.

The detailed terms of these actions will be the subject of
further detailed notices and of an announcement by the company.

                       About Eurotunnel

Headquartered in Folkestone, United Kingdom and Calais, France,
Eurotunnel Group (aka Groupe Eurotunnel S.A.) --
http://www.eurotunnel.co.uk/-- operates a fleet of 25 shuttle
trains, which carry cars, coaches and trucks.  It manages the
infrastructure of the Channel Tunnel and receives toll revenues
from train operating companies whose trains pass through the
Tunnel.

The British and French governments have granted Eurotunnel a
concession to operate the Channel Tunnel until 2086.

Eurotunnel Group files reports in the U.S. Securities and
Exchange Commission under the names of Eurotunnel PLC (ETNUF.PK)
and Eurotunnel S.A. (ETTFF.PK).

At Dec. 31, 2006, Eurotunnel's balance sheet showed GBP5.25
billion in total assets, GBP6.56 billion in total liabilities
and GBP1.32 billion in shareholders' deficit.

                    Safeguard Protection

Eurotunnel obtained Aug. 2, 2006, an order placing the channel
operator under the protection of the Court pursuant to the new
safeguard legislation (Procedure de sauvegarde).  At the end of
2006, the group's creditors and bondholders approved a plan to
decrease its GBP6.2 billion debt to GBP2.84 billion.

On Jan. 15, 2007, the Court approved Eurotunnel's safeguard
plan, backed by the court-appointed representatives to the
company and to the creditors.

For the first half ended June 30, 2007, Group Eurotunnel posted
net loss of EUR32 million compared with a net loss of EUR105
million for the same period in 2006.


EXIDE TECHNOLOGIES: US$91.7 Million Rights Offering Expires
-----------------------------------------------------------
Exide Technologies announced that the US$91.7 million rights
offering launched on Aug. 31, 2007 expired effective as of 5:00
p.m., New York City time, on Sept. 28, 2007.  Based on
preliminary results, subscribers in the rights offering,
including Tontine Capital Partners L.P. and Legg Mason
Investment Trust, Inc., subscribed for greater than 75% of the
14 million shares offered in the rights offering pursuant to
their basic subscription rights.  The company expects to receive
the full US$91.7 million in proceeds as a result of shares
purchased in the rights offering and the transactions
contemplated by the standby commitment of the Standby
Purchasers.

Headquartered in Princeton, New Jersey, Exide Technologies
(NASDAQ: XIDE) -- http://www.exide.com/-- manufactures and
distributes lead acid batteries and other related electrical
energy storage products.

The company has operations in 89 countries, including,
Australia, India, Finland, Poland, New Zealand, among others.

The company filed for chapter 11 protection on Apr. 14, 2002
(Bankr. Del. Case No. 02-11125).  Matthew N. Kleiman, Esq., and
Kirk A. Kennedy, Esq., at Kirkland & Ellis, represented the
Debtors in their successful restructuring.  The Court confirmed
Exide's Amended Joint Chapter 11 Plan on April 20, 2004.  The
plan took effect on May 5, 2004.

                          *     *     *

Standard & Poor's Ratings Services, on April 2007, placed its
'CCC' corporate credit rating on Exide Technologies and all
related debt issue ratings on CreditWatch with positive
implications.  The CreditWatch listing reflects Exide's
gradually improving financial results, strengthened liquidity,
and prospects for further modest improvements in financial
metrics due in part to a better pricing environment.


KAUFMAN & BROAD: Earns EUR70.3 Million in 9-Month Ended Aug. 31
---------------------------------------------------------------
Kaufman & Broad SA released its unaudited financial results for
the first nine months ended Aug. 31, 2007.

Kaufman & Broad reported a net income of EUR70.3 million on
EUR949 million of revenues for the first nine months ended
Aug. 31, 2007, compared with a net income of EUR65.2 million on
EUR874.6 million of revenues for the same period in 2006.

Gross profit for the first nine months was up 10.7%, at EUR225
million, while gross margin was 0.5 points higher, at 23.7% of
revenues.

Current operating profit rose by 14.8% to EUR127.2 million,
helping to improve the current operating margin by 0.7 points,
to 13.4% of revenues from 12.7% in the first nine months of
2006. In the third quarter alone, the margin stood at 14.5%.

At Aug. 31, 2007, the company’s consolidated balance sheet
showed EUR1.4 billion in total assets, EUR1.1 billion in total
liabilities and EUR231.3 million in shareholders’ equity.

Chairman and Chief Executive Officer Mr. Guy Nafilyan noted that
"operating margins remained high in the first nine months of
fiscal 2007, which saw a continuation of the growth momentum
reported in the first half.  Orders enjoyed sustained growth in
the third quarter, gaining more than 9% in volume.  In a
comparable economic environment, revenues should end the year up
by more than 10% and margins should remain strong."

As of August 31, 2007, PAI held, via Financiere Gaillon 8 SAS,
79.46% of outstanding Kaufman & Broad SA shares.  The
acquisition of this controlling interest involved several
transactions that had an impact both on income attributable to
shareholders and on the balance sheet structure.

The buyback of the Kaufman & Broad brand and the consequences of
the transactions related to PAI acquisition of a controlling
interest on income taxes increased nine-month 2007 income
attributable to shareholders by nearly EUR10 million.

Implementation of the new balance sheet structure helped to
lengthen debt maturity to 7.6 years at Aug. 31, 2007 from 2.5
years at May 31, 2007.  The cost of the tender offer for the
company’s senior notes and the amortization of the balance of
issue costs on the syndicated line of credit and the senior
notes issue represented an aggregate expense of around EUR15
million, which was recognized in other financial income and
expenses for the period.

                    About Kaufman & Broad S.A.

Headquartered in Paris, France, Kaufman & Broad S.A. (Paris:
KOF) -- http://www.uk.ketb.com/uk/home-france/index.asp-- is
one of France’s leading property developers and builders.
Kaufman & Broad has operations in Paris, Bayonne, Bordeaux,
Grenoble, Lille, Lyon, Marseille, Montpellier, Nantes, Nice,
Rouen, Strasbourg, Toulon and Toulouse.

                          *     *     *


As reported in the Troubled Company Reporter on Oct. 4, 2007,
Fitch Ratings has affirmed French house builder Kaufman & Broad
SA's Long-term Issuer Default rating and senior unsecured rating
at 'BB-' and removed them from Rating Watch Negative.  Fitch has
also affirmed KBSA's Short-term IDR at 'B'.  The Outlook for the
Long-term IDR is Stable.  Fitch has simultaneously withdrawn all
ratings of KBSA.


SOLECTRON CORP: Agent Discloses Final Result of Exchange
--------------------------------------------------------
Computershare Shareholders Services Inc., the exchange agent for
the transaction, reported final results for the elections made
by Solectron Corporation stockholders regarding the form
of merger consideration they will receive in the merger with
Flextronics International Ltd.  Computershare has calculated
that of the 918,438,865 shares of Solectron common stock
outstanding as of the effective time of the merger:

   -- 725,108,506 of the outstanding Solectron shares have
      submitted valid elections to receive Flextronics
      ordinary shares;

   -- 81,440,695 of the outstanding Solectron shares have
      submitted valid elections to receive cash; and

   -- 111,889,664 of the outstanding Solectron shares did not
      submit valid elections.

Pursuant to the terms of the merger agreement, Solectron
stockholders were entitled to elect to receive either 0.3450 of
a Flextronics ordinary share or US$3.89 in cash for each share
of Solectron common stock, subject to proration due to minimum
and maximum limits on the amount of stock consideration and cash
consideration.  The election deadline expired at 5:00 p.m., EDT,
on Sept. 27, 2007.

Based on the election results and the terms of the merger
agreement:

   -- Solectron stockholders who elected to receive stock
      consideration will receive Flextronics ordinary shares
      with respect to approximately 88.66% of their Solectron
      shares and cash with respect to approximately 11.34% of
      their Solectron shares;

   -- Solectron stockholders who elected to receive cash
      consideration will receive cash with respect to all of
      their Solectron shares; and

   -- Solectron stockholders that failed to submit a valid
      election will receive cash with respect to all of their
      Solectron shares.

Flextronics will pay approximately US$1.07 billion in cash and
issue approximately 221.8 million Flextronics ordinary shares
pursuant to the merger.  No fractional Flextronics ordinary
shares will be issued.  Instead, each Solectron stockholder that
would otherwise be entitled to receive Flextronics fractional
shares will receive an amount in cash based on
US$11.42 per Flextronics ordinary share, the average of the per
share closing prices of Flextronics ordinary shares reported on
the NASDAQ Global Select Market during the five consecutive
trading days ending on the trading day immediately preceding the
closing date of the merger.

Solectron stockholders with questions regarding individual
allocation results should contact Innisfree M&A Incorporated
toll free from within the United States and Canada at 877-825-
8971.

                About Flextronics International

Headquartered in Singapore, Flextronics International Ltd.
(NasdaqGS: FLEX) -- http://www.flextronics.com/-- is an
Electronics Manufacturing Services provider focused on
delivering design, engineering and manufacturing services to
automotive, computing, consumer digital, industrial,
infrastructure, medical and mobile OEMs.  Flextronics helps
customers design, build, ship, and service electronics products
through a network of facilities in over 30 countries on four
continents.

                  About Solectron Corporation

Based in Milpitas, California, Solectron Corporation (NYSE: SLR)
-- http://www.solectron.com/-- provides complete product
lifecycle services.  The company offers collaborative design and
new product introduction, supply chain management, lean
manufacturing and aftermarket services such as product warranty
repair and end-of-life support to customers worldwide.  The
company works with the providers of networking, computing,
telecommunications, storage, consumer, automotive, industrial,
medical, self-service automation and aerospace and defense
products.  The company's Lean Six Sigma methodology provides
OEMs with quality, flexibility, innovation and cost benefits
that improve competitive advantage.  Solectron operates in more
than 20 countries on five continents including France, Malaysia,
and Brazil, among others.

                          *     *     *

Moody's Investors Service upgraded Solectron's convertible
senior notes and senior subordinated notes to Ba2 from B3 and
withdrew Solectron's B1 corporate family, B1 probability-of-
default and SGL-1 speculative grade liquidity ratings.


=============
G E R M A N Y
=============


AD2MEDIA GMBH: Claims Registration Ends Nov. 6
----------------------------------------------
Creditors of Ad2media GmbH have until Nov. 6 to register their
claims with court-appointed insolvency manager Rolf G. Pohlmann.

Creditors and other interested parties are encouraged to attend
the meeting at 10:00 a.m. on Dec. 6, at which time the
insolvency manager will present his first report on the
insolvency proceedings.

The meeting of creditors will be held at:

         The District Court of Munich
         Meeting Hall 102
         Infanteriestr. 5
         80097 Munich
         Germany

The Court will also verify the claims set out in the insolvency
manager's report during this meeting, while creditors may
constitute a creditors' committee or opt to appoint a new
insolvency manager.

The insolvency manager can be reached at:

         Rolf G. Pohlmann
         Rosental 6
         80331 Munich
         Germany
         Tel: (089)548033-0
         Fax: (089)548033-111

The District Court of Munich opened bankruptcy proceedings
against Ad2media GmbH on Sept. 24.  Consequently, all pending
proceedings against the company have been automatically stayed.

The Debtor can be reached at:

         Ad2media GmbH
         Kurfuerstenstr. 79
         10787 Berlin
         Germany


ALLTAX STEUERBERATUNGSGESELLSCHAFT: Creditors' Claim Due Nov. 14
----------------------------------------------------------------
Creditors of Alltax Steuerberatungsgesellschaft mbH have until
Nov. 14 to register their claims with court-appointed insolvency
manager Alexander Kaesebier.

Creditors and other interested parties are encouraged to attend
the meeting at 10:10 a.m. on Dec. 11, at which time the
insolvency manager will present his first report on the
insolvency proceedings.

The meeting of creditors will be held at:

         The District Court of Halle-Saalkreis
         Hall 1.043
         Judicial Center
         Thueringer Str. 16
         06112 Halle
         Germany

The Court will also verify the claims set out in the insolvency
manager's report during this meeting, while creditors may
constitute a creditors' committee or opt to appoint a new
insolvency manager.

The insolvency manager can be reached at:

         Alexander Kaesebier
         Tschaikowskistrasse 23
         04105 Leipzig
         Germany

The District Court of Halle-Saalkreis opened bankruptcy
proceedings against Alltax Steuerberatungsgesellschaft mbH on
Sept. 18.  Consequently, all pending proceedings against the
company have been automatically stayed.

The Debtor can be reached at:

         Alltax Steuerberatungsgesellschaft mbH
         Merseburger Str. 7
         06667 Weissenfels
         Germany


CHRYSLER LLC: Intends to Close Assembly Plant in Illinois
---------------------------------------------------------
Chrysler LLC, which has started contract negotiations with the
United Auto Workers union this week, plans to shutter an
assembly plant in Belvidere, Illinois, that produces the Dodge
Caliber, Jeep Compass and Jeep Patriot, Kevin Krolicki of
Reuters reports.

According to Mr. Krolicki, Chrysler spokeswoman Michele Tinson
said that the temporary shutdown was being done to adjust
inventory levels of the plant, which employs 3,400 workers.

As reported in the Troubled Company Reporter on Oct. 4, 2007,
Chrysler reported U.S. sales for September 2007 of 159,799
units; down 5% compared to September 2006 with 168,888 units
sold.  Jeep(R) brand sales were down 11% year-over-year with
retail sales up and fleet down driven by planned fleet
reductions, while Wrangler posted gains.  Jeep Wrangler and
Wrangler Unlimited posted sales of 8,605 units, up 71% versus
September 2006.  Dodge brand sales increased 5% over last year
led by Dodge Ram which posted a gain of 20%.  The all-new Dodge
Nitro was up 2% over August 2007.

                       About Chrysler LLC

Headquartered in Auburn Hills, Michigan, Chrysler LLC --
http://www.chrysler.com/-- offers cars and minivans, pick-up
trucks, sport utility vehicles, and vans under the Chrysler,
Jeep, and Dodge brand names.  It also sells parts and
accessories under the MOPAR brand.

The company has dealers worldwide, including Canada, Mexico,
U.S., Germany, France, U.K., Argentina, Brazil, Venezuela,
China, Japan and Australia.

                          *    *    *

On Oct. 1, 2007, Standard & Poor's Ratings Services placed its
corporate credit ratings on Chrysler LLC and DaimlerChrysler
Financial Services Americas LLC on CreditWatch with positive
implications.

As reported in the Troubled Company Reporter on Aug. 8, 2007,
Standard & Poor's Ratings Services revised its loan and recovery
ratings on Chrysler LLC's (B/Negative/--) US$10 billion senior
secured first-lien term loan facility due 2013, following
various changes to terms and conditions prior to closing.  The
US$10 billion first-lien term loan now consists of a US$5
billion "first-out" tranche and a US$5 billion "second-out"
tranche, so the aggregate amount of first-lien debt remains
unchanged.

Accordingly, S&P assigned a 'BB-' rating to the US$5 billion
"first-out" first-lien term loan tranche.  This rating, two
notches above the corporate credit rating of 'B' on Chrysler
LLC, and the '1' recovery rating indicate S&P's expectation for
very high recovery in the event of payment default.  S&P also
assigned a 'B' rating to the US$5 billion "second-out" first-
lien term loan tranche.  This rating, the same as the corporate
credit rating, and the '3' recovery rating indicate S&P's
expectation for a meaningful recovery in the event of payment
default.

Moody's Investors Service has affirmed Chrysler Automotive LLC's
B3 Corporate Family Rating, and the Caa1 rating of the company's
US$2 billion senior secured, second lien term loan in connection
with Monday's closing of DaimlerChrysler AG's sale of a majority
interest of Chrysler Group to Cerberus Capital Management LLC.


DIALOG GMBH: Claims Registration Ends November 13
-------------------------------------------------
Creditors of DIALOG GmbH have until Nov. 13 to register their
claims with court-appointed insolvency manager Dr. Henning
Dohrmann.

Creditors and other interested parties are encouraged to attend
the meeting at 9:55 a.m. on Dec. 13, at which time the
insolvency manager will present his first report on the
insolvency proceedings.

The meeting of creditors will be held at:

         The District Court of Cologne
         Meeting Hall 1240
         12th Floor
         Luxemburger Str. 101
         50939 Cologne
         Germany

The Court will also verify the claims set out in the insolvency
manager's report during this meeting, while creditors may
constitute a creditors' committee or opt to appoint a new
insolvency manager.

The insolvency manager can be reached at:

         Dr. Henning Dohrmann
         Moltkestr. 12
         51643 Gummersbach
         Germany

The District Court of Cologne opened bankruptcy proceedings
against DIALOG GmbH on Sept. 19.  Consequently, all pending
proceedings against the company have been automatically stayed.

The Debtor can be reached at:

         DIALOG GmbH
         Berta-Schulz-Str. 7
         51674 Wiehl
         Germany

         Attn: Bernd Theinert, Manager
         Legefeld 2
         99423 Weimar
         Germany


FIRSTCLASS SPORT: Claims Registration Ends November 13
------------------------------------------------------
Creditors of Firstclass Sport Cars GmbH have until Nov. 13 to
register their claims with court-appointed insolvency manager
Dr. Joerg Nerlich.

Creditors and other interested parties are encouraged to attend
the meeting at 11:15 a.m. on Dec. 11, at which time the
insolvency manager will present his first report on the
insolvency proceedings.

The meeting of creditors will be held at:

         The District Court of Cologne
         Meeting Hall 14
         Ground Floor
         Luxemburger Str. 101
         50939 Cologne
         Germany

The Court will also verify the claims set out in the insolvency
manager's report during this meeting, while creditors may
constitute a creditors' committee or opt to appoint a new
insolvency manager.

The insolvency manager can be reached at:

         Dr. Joerg Nerlich
         Aachener Str. 563-565
         50933 Cologne
         Germany

The District Court of Cologne opened bankruptcy proceedings
against Firstclass Sport Cars GmbH on Sept. 12.  Consequently,
all pending proceedings against the company have been
automatically stayed.

The Debtor can be reached at:

         Firstclass Sport Cars GmbH
         Attn: Eric van de Veen and Alexander Morlock, Managers
         Kaiser-Wilhelm-Ring 27-29
         50672 Cologne
         Germany


FLAIR POLSTERMOEBELVERTRIEB: Claims Registration Ends Oct. 26
-------------------------------------------------------------
Creditors of Flair Polstermoebelvertrieb Verwaltungs GmbH have
until Oct. 26 to register their claims with court-appointed
insolvency manager Biner Bahr.

Creditors and other interested parties are encouraged to attend
the meeting at 11:10 a.m. on Nov. 16, at which time the
insolvency manager will present his first report on the
insolvency proceedings.

The meeting of creditors will be held at:

         The District Court of Detmold
         Meeting Room 12
         Ground Floor
         Gerichtsstr. 6
         32756 Detmold
         Germany

The Court will also verify the claims set out in the insolvency
manager's report during this meeting, while creditors may
constitute a creditors' committee or opt to appoint a new
insolvency manager.

The insolvency manager can be reached at:

         Dr. Biner Bahr
         Graf-Adolf-Platz 15
         40213 Duesseldorf
         Germany

The District Court of Detmold opened bankruptcy proceedings
against Flair Polstermoebelvertrieb Verwaltungs GmbH on
Sept. 20.  Consequently, all pending proceedings against the
company have been automatically stayed.

The Debtor can be reached at:

         Flair Polstermoebelvertrieb Verwaltungs GmbH
         Daimlerstr. 29
         32257 Buende
         Germany

         Attn: Gregor Noelle, Manager
         Kirchplatz 2
         33422 Herzebrock-Clarholz
         Germany


FM MOEBEL: Claims Registration Period Ends Oct. 23
--------------------------------------------------
Creditors of FM Moebel GmbH have until Oct. 23 to register their
claims with court-appointed insolvency manager Sven-Holger
Undritz.

Creditors and other interested parties are encouraged to attend
the meeting at noon on Nov. 23, at which time the insolvency
manager will present his first report on the insolvency
proceedings.

The meeting of creditors will be held at:

         The District Court of Detmold
         Meeting Room 12
         Ground Floor
         Gerichtsstr. 6
         32756 Detmold
         Germany

The Court will also verify the claims set out in the insolvency
manager's report during this meeting, while creditors may
constitute a creditors' committee or opt to appoint a new
insolvency manager.

The insolvency manager can be reached at:

         Dr. Sven-Holger Undritz
         Jungfernstieg 51
         20354 Hamburg
         Germany

The District Court of Detmold opened bankruptcy proceedings
against FM Moebel GmbH on Sept. 20.  Consequently, all pending
proceedings against the company have been automatically stayed.

The Debtor can be reached at:

         FM Moebel GmbH
         Vlothoer Str. 119
         32547 Bad Oeynhausen
         Germany

         Attn: Heinz Reker, Manager
         Kastanienweg 14
         32676 Luegde
         Germany


G & Z FACILITY: Claims Registration Period Ends Oct. 23
-------------------------------------------------------
Creditors of G & Z Facility Service GmbH have until Oct. 23 to
register their claims with court-appointed insolvency manager
Goerge Scheid.

Creditors and other interested parties are encouraged to attend
the meeting at 10:10 a.m. on Nov. 20, at which time the
insolvency manager will present his first report on the
insolvency proceedings.

The meeting of creditors will be held at:

         The District Court of Gera
         Room 317
         Rudolf-Diener-Str. 1
         Gera
         Germany

The Court will also verify the claims set out in the insolvency
manager's report during this meeting, while creditors may
constitute a creditors' committee or opt to appoint a new
insolvency manager.

The insolvency manager can be reached at:

         Goerge Scheid
         Rudolf-Diener-Str. 9
         07545 Gera
         Germany

The District Court of Gera opened bankruptcy proceedings against
G & Z Facility Service GmbH on Sept. 27.  Consequently, all
pending proceedings against the company have been automatically
stayed.

The Debtor can be reached at:

         G & Z Facility Service GmbH
         Attn: Oleg Morunov, Manager
         Randla-32
         Estonia
         Germany


INGENIEURBUERO FUER TRAGWERKSPLANUNG: Claims Bar Date on Oct. 25
----------------------------------------------------------------
Creditors of Ingenieurbuero fuer Tragwerksplanung Hubertus
Zimmerling GmbH & Co. KG have until Oct. 25 to register their
claims with court-appointed insolvency manager Paul Fink.

Creditors and other interested parties are encouraged to attend
the meeting at 9:00 a.m. on Nov. 7, at which time the insolvency
manager will present his first report on the insolvency
proceedings.

The meeting of creditors will be held at:

         The District Court of Duesseldorf
         Meeting Hall A 409
         Fourth Floor
         Muehlenstrasse 34
         40213 Duesseldorf
         Germany

The Court will also verify the claims set out in the insolvency
manager's report during this meeting, while creditors may
constitute a creditors' committee or opt to appoint a new
insolvency manager.

The insolvency manager can be reached at:

         Dr. Paul Fink
         Rheinort 1
         40213 Duesseldorf
         Germany

The District Court of Duesseldorf opened bankruptcy proceedings
against Ingenieurbuero fuer Tragwerksplanung Hubertus Zimmerling
GmbH & Co. KG on Sept. 25.  Consequently, all pending
proceedings against the company have been automatically stayed.

The Debtor can be reached at:

         Ingenieurbuero fuer Tragwerksplanung Hubertus
         Zimmerling GmbH & Co. KG
         Friedenstr. 2
         40219 Duesseldorf
         Germany


LIESER & CO: Claims Registration Ends Nov. 9
--------------------------------------------
Creditors of Lieser & Company Immobilienmanagement GmbH have
until Nov. 9 to register their claims with court-appointed
insolvency manager Stefan Hinrichs.

Creditors and other interested parties are encouraged to attend
the meeting at 9:15 a.m. on Dec. 15, at which time the
insolvency manager will present his first report on the
insolvency proceedings.

The meeting of creditors will be held at:

         The District Court of Hamburg
         Hall B 405
         Fourth Floor Annex
         Civil Justice Bldg.
         Sievkingplatz 1
         20355 Hamburg
         Germany

The Court will also verify the claims set out in the insolvency
manager's report during this meeting, while creditors may
constitute a creditors' committee or opt to appoint a new
insolvency manager.

The insolvency manager can be reached at:

         Stefan Hinrichs
         Kaiser-Wilhelm-Strasse 93
         20355 Hamburg
         Germany

The District Court of Hamburg opened bankruptcy proceedings
against Lieser & Company Immobilienmanagement GmbH on Sept. 17.
Consequently, all pending proceedings against the company have
been automatically stayed.

The Debtor can be reached at:

         Lieser & Company Immobilienmanagement GmbH
         Himmelstr. 9
         22299 Hamburg
         Germany


MALERWERKSTATTEN PITTURA: Creditors Must File Claims by Nov. 13
---------------------------------------------------------------
Creditors of Malerwerkstatten Pittura GmbH have until Nov. 13 to
register their claims with court-appointed insolvency manager
Karl-Dieter Sommerfeld.

Creditors and other interested parties are encouraged to attend
the meeting at 10:15 a.m. on Dec. 13, at which time the
insolvency manager will present his first report on the
insolvency proceedings.

The meeting of creditors will be held at:

         The District Court of Cologne
         Meeting Hall 142
         First Floor
         Luxemburger Strasse 101
         50939 Cologne
         Germany

The Court will also verify the claims set out in the insolvency
manager's report during this meeting, while creditors may
constitute a creditors' committee or opt to appoint a new
insolvency manager.

The insolvency manager can be reached at:

         Karl-Dieter Sommerfeld
         Hammerweg 3
         51766 Engelskirchen
         Germany

The District Court of Cologne opened bankruptcy proceedings
against Malerwerkstatten Pittura GmbH on Sept. 18.
Consequently, all pending proceedings against the company have
been automatically stayed.

The Debtor can be reached at:

         Malerwerkstatten Pittura GmbH
         Hirschanger 2
         51427 Bergisch Gladbach
         Germany


MCFLIGHT FLUGVERMITTLUNG: Claims Registration Ends Nov. 12
----------------------------------------------------------
Creditors of McFLIGHT Flugvermittlung GmbH have until Nov. 12 to
register their claims with court-appointed insolvency manager
Dr. Franz-Josef Hansen.

Creditors and other interested parties are encouraged to attend
the meeting at 2:00 p.m. on Dec. 12, at which time the
insolvency manager will present his first report on the
insolvency proceedings.

The meeting of creditors will be held at:

         The District Court of Aschaffenburg
         Meeting Hall 5.103
         Schlossplatz 5
         63739 Aschaffenburg
         Germany

The Court will also verify the claims set out in the insolvency
manager's report during this meeting, while creditors may
constitute a creditors' committee or opt to appoint a new
insolvency manager.

The insolvency manager can be reached at:

         Dr. Franz-Josef Hansen
         Kapuzinerplatz 1
         63739 Aschaffenburg
         Germany
         Tel: 06021/386710
         Fax: 06021/3867130)

The District Court of Aschaffenburg opened bankruptcy
proceedings against McFLIGHT Flugvermittlung GmbH on Sept. 15.
Consequently, all pending proceedings against the company have
been automatically stayed.

The Debtor can be reached at:

         McFLIGHT Flugvermittlung GmbH
         Elisenstr. 13
         63739 Aschaffenburg
         Germany


MEDICAL VITA: Claims Registration Period Ends Oct. 30
-----------------------------------------------------
Creditors of Medical Vita GmbH have until Oct. 30 to register
their claims with court-appointed insolvency manager Anton
Rosenauer.

Creditors and other interested parties are encouraged to attend
the meeting at 8:30 a.m. on Dec. 4, at which time the insolvency
manager will present his first report on the insolvency
proceedings.

The meeting of creditors will be held at:

         The District Court of Stuttgart
         Room 178
         Hauffstr. 5
         70190 Stuttgart
         Germany

The Court will also verify the claims set out in the insolvency
manager's report during this meeting, while creditors may
constitute a creditors' committee or opt to appoint a new
insolvency manager.

The insolvency manager can be reached at:

         Anton Rosenauer
         Industriestr. 3
         70565 Stuttgart
         Germany
         Tel: 0711/2 31 75 93
         Fax: 0711/2 31 75 94

The District Court of Stuttgart opened bankruptcy proceedings
against Medical Vita GmbH on Sept. 26.  Consequently, all
pending proceedings against the company have been automatically
stayed.

The Debtor can be reached at:

         Medical Vita GmbH
         Attn: Sandra Diebold, Manager
         Calwer Str. 27
         70173 Stuttgart
         Germany


NORMBAU VERWALTUNG: Claims Registration Period Ends Oct. 23
-----------------------------------------------------------
Creditors of Normbau Verwaltung GmbH have until Oct. 23 to
register their claims with court-appointed insolvency manager
Andreas Stratenwerth.

Creditors and other interested parties are encouraged to attend
the meeting at 9:30 a.m. on Nov. 13, at which time the
insolvency manager will present his first report on the
insolvency proceedings.

The meeting of creditors will be held at:

         The District Court of Bielefeld
         Hall 4065
         Fourth Floor
         Gerichtstrasse 66
         33602 Bielefeld
         Germany

The Court will also verify the claims set out in the insolvency
manager's report during this meeting, while creditors may
constitute a creditors' committee or opt to appoint a new
insolvency manager.

The insolvency manager can be reached at:

         Andreas Stratenwerth
         Lemgoer Str. 4
         33604 Bielefeld
         Germany

The District Court of Bielefeld opened bankruptcy proceedings
against Normbau Verwaltung GmbH on Sept. 24.  Consequently, all
pending proceedings against the company have been automatically
stayed.

The Debtor can be reached at:

         Normbau Verwaltung GmbH
         Fichtenweg 13
         33649 Bielefeld
         Germany

         Attn: Johann Schmidt, Manager
         Essener Str. 21
         33649 Bielefeld
         Germany


RAPID BAU: Claims Registration Ends Nov. 11
-------------------------------------------
Creditors of Rapid Bau GmbH have until Nov. 11 to register their
claims with court-appointed insolvency manager Dr. Ruediger
Werres.

Creditors and other interested parties are encouraged to attend
the meeting at 10:50 a.m. on Dec. 11, at which time the
insolvency manager will present his first report on the
insolvency proceedings.

The meeting of creditors will be held at:

         The District Court of Cologne
         Meeting Hall 142
         First Floor
         Luxemburger Strasse 101
         50939 Cologne
         Germany

The Court will also verify the claims set out in the insolvency
manager's report during this meeting, while creditors may
constitute a creditors' committee or opt to appoint a new
insolvency manager.

The insolvency manager can be reached at:

         Dr. Ruediger Werres
         Friesenplatz 17 a
         50672 Cologne
         Russia

The District Court of Cologne opened bankruptcy proceedings
against Rapid Bau GmbH on Sept. 24.  Consequently, all pending
proceedings against the company have been automatically stayed.

The Debtor can be reached at:

         Rapid Bau GmbH
         Rodenkirchener Str. 79
         50997 Cologne
         Germany


RHEIN-RUHR-POLSTER GMBH: Claims Registration Period Ends Oct. 15
----------------------------------------------------------------
Creditors of RHEIN-RUHR-POLSTER GmbH have until Oct. 15 to
register their claims with court-appointed insolvency manager
Raimund Kress.

Creditors and other interested parties are encouraged to attend
the meeting at 9:20 a.m. on Nov. 5, at which time the insolvency
manager will present his first report on the insolvency
proceedings.

The meeting of creditors will be held at:

         The District Court of Essen
         Meeting Hall 293
         Zweigertstr. 52
         45130 Essen
         Germany

The Court will also verify the claims set out in the insolvency
manager's report during this meeting, while creditors may
constitute a creditors' committee or opt to appoint a new
insolvency manager.

The insolvency manager can be reached at:

         Raimund Kress
         Universitaetsstrasse 125
         44789 Bochum
  &nbs