TCR_Public/050903.mbx        T R O U B L E D   C O M P A N Y   R E P O R T E R

          Saturday, September 3, 2005, Vol. 9, No. 209

                          Headlines

ADELPHIA COMMS: Posts $19.9 Million Net Loss in July 2005
ADELPHIA COMMS: Century/ML's July 2005 Monthly Operating Report
COLLINS & AIKMAN: Posts $7.4 Million Net Loss in July 2005
COLLINS & AIKMAN: C&A Canada's Schedules of Assets & Liabilities
COLLINS & AIKMAN: C&A Products' Schedules of Assets & Liabilities

COLLINS & AIKMAN: Michigan Carpet's Schedules of Assets & Debts
COLLINS & AIKMAN: Southwest Laminate's Schedules of Assets & Debts
COLLINS & AIKMAN: Tennessee Carpet's Schedules of Assets & Debts
COLLINS & AIKMAN: Wickes Asset's Schedules of Assets & Liabilities
COMMERCE ONE: Posts $202,386 Net Loss in July 2005

FRESH CHOICE: Earns $205K of Net Income for Period Ended Aug. 7
FRIEDMAN'S INC: Files July 2005 Monthly Operating Report
SAINT VINCENTS: Files Monthly Operating Report for July 2005
TRENWICK AMERICA: Posts $1.2 Million Net Loss in July 2005
US AIRWAYS: Earns $2.3 Million of Net Income in July 2005


                          *********


ADELPHIA COMMS: Posts $19.9 Million Net Loss in July 2005
---------------------------------------------------------

             Adelphia Communications Corporation, et al.
                Unaudited Consolidated Balance Sheet
                        As of July 31, 2005
                       (Dollars in thousands)

                               ASSETS

Cash and cash equivalents                              $290,068
Restricted cash                                          25,962
Accounts receivables - net                              109,856
Other current assets                                    184,049
                                                    -----------
Total current assets                                    609,935

Restricted cash                                           3,084
Investments in equity affiliates                        227,210
Receivables from non-filing entities                    772,666
Property, plant and equipment - net                   4,269,707
Intangible assets - net                               7,332,194
Other noncurrent assets - net                            80,638
                                                    -----------
Total Assets                                        $13,295,434
                                                    ===========

                LIABILITIES AND STOCKHOLDERS' EQUITY

Accounts payable                                        $96,024
Subscriber advance payments and deposits                 30,944
Accrued liabilities                                     530,435
Deferred income                                          25,966
Current portion of parent and subsidiary debt           746,872
                                                    -----------
Total current liabilities                             1,430,241

Other liabilities                                        34,890
Deferred income                                          64,972
Deferred income taxes                                   864,414
                                                    -----------
Total noncurrent liabilities                            964,276

Liabilities subject to compromise                    18,464,637
                                                    -----------
Total liabilities                                    20,859,154

Minority interests in equity of subsidiary               86,432

Stockholders' equity:
    Series preferred stock                                  397
    Class A and Class B common stock                      2,548
    Additional paid-in capital                        9,567,026
    Accumulated other comprehensive income                   28
    Accumulated deficit                             (17,192,214)
    Treasury stock, at cost                             (27,937)
                                                    -----------
Total stockholders' equity                           (7,650,152)
                                                    -----------
Total liabilities and stockholders' equity          $13,295,434
                                                    ===========


             Adelphia Communications Corporation, et al.
           Unaudited Consolidated Statements of Operations
                     Month Ended July 31, 2005
                       (Dollars in thousands)

Revenue                                                $344,526
Cost and expenses:
    Direct operating and programming                    209,816
    Selling, general and administrative                  31,934
    Investigation, re-audit and sale transaction costs    1,994
    Depreciation and amortization                        74,184
    Impairment of long-lived assets                           -
    Gains on dispositions of long-lived assets                -
                                                    -----------
Operating income                                         26,598

Other income (expense):
    Interest expense                                    (46,023)
    Impairment of cost & available for sale investments       -
    Other income (expense) - net                          5,954
                                                    -----------
       Total other expense - net                        (40,069)
                                                    -----------
Loss from continuing operations before
reorganization expenses                                 (13,471)

Reorganization expenses due to bankruptcy                (7,090)
                                                    -----------
Loss from continuing operations before income taxes     (20,561)
Income tax expense                                            -
Share of losses of equity affiliates - net                 (317)
Minority's interest in subsidiary losses - net              940
                                                    -----------
Net loss                                                (19,938)
Beneficial conversion feature                                 -
                                                    -----------
Net loss applicable to common stockholders             ($19,938)
                                                    ===========


             Adelphia Communications Corporation, et al.
           Unaudited Consolidated Statements of Cash Flows
                     Month Ended July 31, 2005
                       (Dollars in thousands)

Cash flows from operating activities:
    Net loss                                           ($19,938)
    Adjustments to reconcile net loss to net cash
    provided by (used in) operating activities:
       Depreciation and amortization                     74,184
       Gains on dispositions of long-lived assets             -
       Amortization of debt issuance costs                  274
       Impairment of cost & available for sale investments    -
       Provision for settlements                              -
       Reorganization expenses due to bankruptcy          7,090
       Deferred tax expense (benefit)                         -
       Share in losses of equity affiliates - net           317
       Minority interest in losses of subsidiaries         (940)
       Other noncash gains                                    -
       Depreciation, amortization and other non-cash
          items from discontinued operations                  -
       Change in operating assets & liabilities          (4,439)
                                                    -----------
Net cash provided by operating activities before
payment of reorganization expenses                       56,548

Reorganization expenses paid during the period           (4,854)
                                                    -----------
Net cash provided by operating activities                51,694

Cash flows from investing activities:
    Expenditures for property, plant and equipment      (91,606)
    Changes in restricted cash                            2,218
    Other                                                 1,932
                                                    -----------
Net cash used in investing activities                   (87,456)

Cash flows from financing activities:
    Proceeds from debt                                   23,000
    Repayments of debt                                   (3,914)
    Payment of debt issuance costs                            -
                                                    -----------
Net cash provided by financing activities                19,086

Change in cash and cash equivalents cash                (16,676)

Cash, beginning of period                               306,744
                                                    -----------
Cash, end of period                                    $290,068
                                                    ===========

Headquartered in Coudersport, Pennsylvania, Adelphia
Communications Corporation (OTC: ADELQ) is the fifth-largest cable
television company in the country.  Adelphia serves customers in
30 states and Puerto Rico, and offers analog and digital video
services, high-speed Internet access and other advanced services
over its broadband networks.  The Company and its more than 200
affiliates filed for Chapter 11 protection in the Southern
District of New York on June 25, 2002.  Those cases are jointly
administered under case number 02-41729.  Willkie Farr & Gallagher
represents the ACOM Debtors.  (Adelphia Bankruptcy News, Issue No.
104; Bankruptcy Creditors' Service, Inc., 215/945-7000)


ADELPHIA COMMS: Century/ML's July 2005 Monthly Operating Report
---------------------------------------------------------------

                      Century-ML Cable Venture
                       (Debtor-In-Possession)
                      Unaudited Balance Sheet
                        As of July 31, 2005
                       (Dollars in thousands)

                                ASSETS

Cash and cash equivalents                               $20,739
Subscriber receivables - net                                305
Investment in Century-ML Corporation                    144,308
Related-party receivables                                   231
Other current assets                                        380
                                                       --------
Total current assets                                    165,963

Property, plant and equipment - net                       6,003
Intangible assets, net                                    1,528
                                                       --------
     Total assets                                      $173,494
                                                       ========

               LIABILITIES AND STOCKHOLDERS' EQUITY

Accounts payable                                            $49
Subscriber advance payments and deposits                     91
Accrued expenses and other liabilities                    2,919
Intercompany payables                                     3,222
                                                       --------
Total current liabilities                                 6,281
                                                       --------

Long-term accrued and other liabilities
Deferred revenues                                           116
Deferred income taxes                                        45
                                                       --------
Total non-current liabilities                               161

Liabilities subject to compromise:
     Accrued expenses and other liabilities               1,279
     Intercompany payables                               10,683
                                                       --------
        Total liabilities subject to compromise          11,962
                                                       --------
        Total liabilities                                18,404
                                                       --------
Partners' equity:
     Partners' contributions                             56,800
     Partners' retained earnings                         98,290
                                                       --------
     Total partners' equity                             155,090
                                                       --------
     Total liabilities and partners' equity            $173,494
                                                       ========


                      Century-ML Cable Venture
                       (Debtor-In-Possession)
                 Unaudited Statement of Operations
                  For the Month Ended July 31, 2005
                       (Dollars in thousands)

Revenue                                                  $1,104

Cost and expenses:
     Direct operating and programming                       576
     Selling, general and administrative                     24
     Management fees                                         43
     Non-recurring professional fees                          -
     Depreciation                                            31
                                                       --------
     Operating income before reorganization
        expenses due to bankruptcy                          430

Reorganization expenses due to bankruptcy                    84
                                                       --------
Operating income                                            346
     Interest income, net                                    18
     Equity in net income of Century-ML Cable
        Corporation, net of taxes                         1,353
                                                       --------
Income before income taxes                                1,717
     Income tax expense                                    (142)
                                                       --------
Net income                                               $1,575
                                                       ========


                      Century-ML Cable Venture
                       (Debtor-In-Possession)
                 Unaudited Statement of Cash Flows
                 For the Month Ended July 31, 2005
                       (Dollars in thousands)

Cash flow from operating activities:
Net income                                               $1,575
     Adjustments to reconcile net income
         to net cash provided by (used in)
         operating activities:
     Depreciation                                            31
     Reorganization expenses due to bankruptcy               84
     Non-recurring professional fees                          -
     Equity in net income of Century-ML Cable
        Corp., net of taxes                              (1,353)
     Change in assets and liabilities:
        Subscriber receivables, net                         (22)
        Prepaid expenses and other assets, net              (20)
        Accounts payable                                    103
        Subscriber advance payments and deposits              -
        Accrued expenses and other liabilities             (155)
        Intercompany receivables and payables - net          88
                                                       --------
Net cash provided by operating activities                   331
                                                       --------
Cash flows from investing activities:
     Expenditures from property, plant and equipment        (27)
                                                       --------
Net cash used in investing activities                       (27)
                                                       --------
Change in cash and cash equivalents                         304
Cash and cash equivalents, beginning of period           20,435
                                                       --------
Cash and cash equivalents, end of period                $20,739
                                                       ========

Century Communications Corporation filed for Chapter 11 protection
on June 10, 2002.  Century's case has been jointly administered to
proceedings of Adelphia Communications Corporation.  Century
operates cable television services in Colorado, California and
Puerto Rico.  CENTURY is an indirect wholly owned subsidiary of
ACOM and an affiliate of Adelphia Business Solutions, Inc.
Lawyers at Willkie, Farr & Gallagher represent CENTURY.

Headquartered in Coudersport, Pennsylvania, Adelphia
Communications Corporation (OTC: ADELQ) is the fifth-largest cable
television company in the country.  Adelphia serves customers in
30 states and Puerto Rico, and offers analog and digital video
services, high-speed Internet access and other advanced services
over its broadband networks.  The Company and its more than
200 affiliates filed for Chapter 11 protection in the Southern
District of New York on June 25, 2002.  Those cases are jointly
administered under case number 02-41729.  Willkie Farr & Gallagher
represents the ACOM Debtors.  (Adelphia Bankruptcy News, Issue No.
104; Bankruptcy Creditors' Service, Inc., 215/945-7000)


COLLINS & AIKMAN: Posts $7.4 Million Net Loss in July 2005
----------------------------------------------------------

                   Collins & Aikman Corporation
                          Balance Sheet
                       As of July 31, 2005

                             ASSETS

Current assets:
    Cash                                             $22,070,108
    Accounts receivable                              106,771,110
    Other non-trade receivables                        6,155,772
    Inventories, net                                 120,556,060
    Tooling and molding, net - current                53,432,382
    Prepaids & other current assets                   62,939,049
    Deferred tax assets - current                        (87,825)
                                                 ---------------
    Total current assets                             371,836,656

Investment in subsidiaries                         2,534,708,519
Fixed assets, net                                    364,265,541
Goodwill, net                                        978,554,071
Deferred tax assets - long term                       25,938,826
Tooling and molding, net-long term                    14,169,146
Other noncurrent assets                               98,812,267
Intercompany assets                                  984,319,133
PP IC accounts receivable                         26,921,371,399
                                                 ---------------
TOTAL ASSETS                                     $32,293,975,558
                                                 ===============

                       LIABILITIES & EQUITY

Current liabilities:
    Notes payable                                             $0
    Short term borrowings                                    109
    Advance on receivables                                     0
    Current portion - long term debt                 197,461,452
    Current portion - capital leases                    (107,369)
    Accounts payable                                  36,026,301
    Accrued interest payable                           5,933,384
    Accrued & other liabilities                       77,300,636
    Income taxes payable                              (4,342,678)
                                                 ---------------
    Total current liabilities                        312,271,835

Liabilities subject to compromise
    2010 - A/P - trade - prepetition                 202,431,717
    2014 - A/P - rec'd - not invoiced prepetition      5,999,361
    2030 - A/P - prepetition other                   (40,760,110)
    2071 - A/P - tooling                              44,733,333
    2072 - A/P - capital                               1,848,168

    2210 - PP Accrued liabilities                    129,951,088
    2215 - PP Accrued local property tax               1,315,263
    2220 - PP Accrued sales & use tax                   (311,877)
    2225 - PP Environmental reserve                   34,213,880
    2235 - PP restructuring reserve                   14,705,327
    2240 - PP long term debt                       1,587,697,736
    2245 - PP Capital leases                             609,224
    2062 - PP IC short term notes payables           629,201,325
    2462 - PP IC short term interest payables         21,102,840
    2652 - PP IC long term note payable                5,189,420
    2911 - PP IC accounts payables                25,585,347,136

    2061 - Intercompany S/T loans/notes payable       11,069,801
    2910 - Intercompany trade accounts payable       868,536,653

    Deferred income taxes                             20,831,599
    Preferred stock of Products Co.                  222,875,520
    Other noncurrent liabilities                     142,280,054
                                                 ---------------
    Total liabilities subject to compromise       29,488,867,460
                                                 ---------------
Total Liabilities                                 29,801,139,295

Total Equity                                       2,492,836,263
                                                 ---------------
TOTAL LIABILITIES & EQUITY                       $32,293,975,558
                                                 ===============


                   Collins & Aikman Corporation
                         Income Statement
                    Month Ended July 31, 2005

Net outside sales                                   $393,795,041
I/D Net sales                                         20,857,060
I/G Net sales                                          4,649,274
                                                 ---------------
Total sales                                          419,301,375
Cost of sales                                        383,059,707
                                                 ---------------
Gross profit                                          36,241,668

Selling, general & administrative expense             46,866,467
                                                 ---------------
Operating income                                     (10,624,800)

Interest expenses                                     14,640,662
Intercompany interest, net                            (9,339,570)
Preferred stock accretion                                      0
Miscellaneous (income)/expense                             3,625
Corporate allocation adjustment                       (5,578,189)
Commission income                                       (237,745)
Royalty income                                          (911,413)
Royalty expense                                                0
Income from invest in JV                                 (93,086)
Minority interest in cons net income                           0
Dividend income                                                0
Discount/Income for Carcorp.                                   0
Gain/(Loss) early extinguishments of debt                      0
Discount/Premium on hedges                                     0
(Gain)/Loss on hedges                                          0
(Gain)/Loss on swaps                                           0
NAAIS Intercompany sales profit                                0
Loss on sale of receivables                                    0
Restructuring provision                                        0
Foreign transactions - (Gain)/Loss                       362,759
Amount of discount on NPV of liabilities                       0
(Gain)/Loss on sale - leaseback transaction                    0
                                                 ---------------
Income from continuing operations before taxes        (9,471,842)

Federal income tax                                    (2,089,931)
State income tax                                               0
Foreign income tax                                        31,699
                                                 ---------------
Income from continuing operations                     (7,413,610)

Discontinued operations                                        0
Gain/Loss on sale of divisions                                 0
Extraordinary items                                            0
Integration                                                    0
                                                 ---------------
NET INCOME                                           ($7,413,610)
                                                 ===============

Headquartered in Troy, Michigan, Collins & Aikman Corporation
-- http://www.collinsaikman.com/-- is a global leader in cockpit  
modules and automotive floor and acoustic systems and is a leading
supplier of instrument panels, automotive fabric, plastic-based
trim, and convertible top systems.  The Company has a workforce of
approximately 23,000 and a network of more than 100 technical
centers, sales offices and manufacturing sites in 17 countries
throughout the world.  The Company and its debtor-affiliates filed
for chapter 11 protection on May 17, 2005 (Bankr. E.D. Mich. Case
No. 05-55927).  When the Debtors filed for protection from their
creditors, they listed $3,196,700,000 in total assets and
$2,856,600,000 in total debts. (Collins & Aikman Bankruptcy News,
Issue No. 13; Bankruptcy Creditors' Service, Inc., 215/945-7000)


COLLINS & AIKMAN: C&A Canada's Schedules of Assets & Liabilities
----------------------------------------------------------------

A.     Real Property                                         $0

B.     Personal Property
B.9    Insurance Policy Interests                       unknown
B.12   Stock Interests                               97,290,718
B.15   Accounts Receivable
           Intercompany from:
              C&A Canada Holding Co. I              248,136,718
              C&A Canada Holding Co. II               2,506,432

        TOTAL SCHEDULED ASSETS                     $347,933,867
                                                  =============

C.     Property Claimed as Exempt                Not applicable

D.     Secured Claims
           JPMorgan Chase Bank NA                  $473,000,000
           JPMorgan Chase Bank NA                   105,000,000
           JPMorgan Chase Bank NA                   108,800,000
           JPMorgan Chase Bank NA                       927,801
           JPMorgan Chase Bank NA                       575,828
           JPMorgan Chase Bank NA                     3,378,337

E.     Unsecured Priority Claims                              0

F.     Unsecured Non-Priority Claims
           BNY Midwest Trust Company                500,000,000
           BNY Midwest Trust Company                400,900,000
           BNY Midwest Trust Company                 20,739,764
           BNY Midwest Trust Company                 13,429,629
           C&A Automotive Canada                         13,720
           C&A Products Co.                           4,181,368
           JPMorgan Chase Bank NA                       unknown

        TOTAL SCHEDULED LIABILITIES              $1,630,946,447
                                                ===============

Headquartered in Troy, Michigan, Collins & Aikman Corporation
-- http://www.collinsaikman.com/-- is a global leader in cockpit  
modules and automotive floor and acoustic systems and is a leading
supplier of instrument panels, automotive fabric, plastic-based
trim, and convertible top systems.  The Company has a workforce of
approximately 23,000 and a network of more than 100 technical
centers, sales offices and manufacturing sites in 17 countries
throughout the world.  The Company and its debtor-affiliates filed
for chapter 11 protection on May 17, 2005 (Bankr. E.D. Mich. Case
No. 05-55927).  When the Debtors filed for protection from their
creditors, they listed $3,196,700,000 in total assets and
$2,856,600,000 in total debts. (Collins & Aikman Bankruptcy News,
Issue No. 13; Bankruptcy Creditors' Service, Inc., 215/945-7000)


COLLINS & AIKMAN: C&A Products' Schedules of Assets & Liabilities
-----------------------------------------------------------------

A.     Real Property                                          $0

B.     Personal Property
B.1    Cash on Hand                                        6,892
B.2    Bank Account
           Wachovia Bank, NA                              15,000
           Cigna                                          39,346
           JP Morgan/Chase                            (5,405,185)
           JP Morgan/Chase                               (13,327)
           JP Morgan/Chase                               (69,728)
           JP Morgan/Chase                              (197,907)
           Bank One Detroit                              107,479
           JP Morgan/Chase                             4,432,298
           JP Morgan/Chase                               245,820
           Comerica Bank                                  26,703
           JP Morgan/Chase                                (2,075)
           Commercial Paper & Other                       12,150
           Cigna Gen'l Depository Bank Accts              (5,035)
           BB&T                                           29,000
           Scotia Bank                                         7
           Bank One                                        4,500
           BB&T - Old Fort Bank                           10,000
           First One Bank                                  1,927
           Scotia Bank                                 1,618,711
           Scotia Bank                                   951,568
           Variance                                          266
B.3    Security Deposits
           Delivery deposits                              24,301
           Freudenberg Non-woven Group                   156,901
           Invista                                     1,593,557
           Martin Color                                    9,800
           Miscellaneous deposits                        325,476
           Nevada Power Company                            2,465
           Noveon Inc                                     18,920
           Paper Tube Racks deposits                       4,895
           Rent Deposits - Japan Office                   44,786
           Rent Deposits - JPS Greenville                 17,167
           Rent Deposits - Opburn Bldg                    74,746
           Utilities services deposits                    64,480
B.9    Insurance Policy Interests
           Prepaid Insurance                          10,623,435
           Split Dollar Insurance                        102,027
           W/C Escrow Payment                            300,000
B.10   Annuities                                         unknown
B.11   Interest in Retirement Plans
           Prepaid Pension                              (331,477)
           Pension related                               132,263
           Non qualified SERP                          7,188,199
           Retirement Benefits                           912,471
B.12   Stock Interests
           Investments - Miscellaneous                    44,122
           ACK-TI                                    123,156,751
           Collins & Aikman Holdings Canada Ltd.      10,743,000
           Collins & Aikman Turkey                            90
           FSC                                             1,000
           Collins & Aikman Carpet/TN Acoustics       14,171,737
           Collins & Aikman Carpet/MI Acoustics       23,774,158
           Collins & Aikman Fabrics Inc.             137,382,727
           Southwest Laminates                        10,415,000
           Carcorp Inc.                               51,218,000
           Collins & Aikman Interiors                 64,426,650
           Collins & Aikman Development               15,000,000
           Collins & Aikman Canada Domestic Holdings 257,179,721
           Wickes Manufacturing                      148,193,913
           Collins & Aikman Asset Services           (17,915,881)
           Trim Troy                                 364,490,552
           Gamble Development Company                     10,000
           Collins & Aikman Properties                14,156,737
           WAM Inc. Real Estate                       21,729,146
           Collins & Aikman International            178,549,643
           Collins & Aikman Accessory Mats, Inc.      27,500,100
           Dura Convertible Systems, Inc.                987,763
           Collins & Aikman Plastics, Inc.           234,055,550
B.13   Interests in Partnership and Joint Ventures
           JV Moduko Co. Ltd                             (31,127)
           JV Mobis                                    4,197,000
B.15   Accounts Receivable
           Amco Convertible Fabrics, Inc.              9,143,098
           Becker Group, LLC                         254,737,442
           C&A (Gibraltar) Limited                        23,350
           C&A Asset Services, Inc.                      126,100
           C&A Austria                                 2,178,203
           C&A Automotive (Argentina) Inc.                    77
           C&A Automotive (Asia) Inc.                    707,619
           C&A Automotive Canada Co.                  23,933,838
           C&A Automotive Interiors, Inc.            827,954,157
           C&A Automotive Internat'l Services, Inc.    5,865,485
           C&A Automotive Sys GmbH                     1,088,079
           C&A Automotive Sys S.L. (Spain)             4,801,002
           C&A Canada Domestic Holding Co.             4,182,549
           C&A Canada, Inc (Canada)                   47,095,593
           C&A Carpet & Acoustics (TN) Inc.          155,219,698
           C&A de Mexico                                 987,982
           C&A Development Company                           133
           C&A Europe BV (Netherlands)                 7,581,198
           C&A Europe S.A. (LUXCO)                   185,141,455
           C&A Export Corp.                               12,079
           C&A Fabrics, Inc.                         370,075,773
           C&A Holdings AB (Sweden)                          229
           C&A Holdings BV (Netherlands)              68,925,771
           C&A Holdings Canada, Inc.                         200
           C&A Holdings, S.A. de CV (Mexico)          21,064,223
           C&A Interiors, Inc.                       145,234,277
           C&A Luxembours SA (LUXCO2)                     10,000
           C&A Plastics, Inc.                        357,324,304
           Carpet & Acoustics S.A. de CV               6,494,503
           Dura de Mexico                              4,589,168
           Gamble Development Company                  1,831,073
           Hopkins Services, Inc.                     31,062,211
           Italy FAS                                       3,140
           JPS Automotive, Inc.                      236,262,166
           New Baltimore Holdings, LLC                 5,187,171
           Not Used                                          455
           Owosso Thermal Forming, LLC                12,410,751
           Rosario Project SA Intercompany                   139
           Textron Auto Belgium BVBA (Belgium)           173,033
           Textron Automotive Germany                  1,483,641
           Textron Automotive Moravia s.r.o.           1,122,423
           Textron Sa de CV (Mex)                     47,303,565
           Wickes Manufacturing Company               15,933,583
           Non-factored accounts receivable            1,946,679
B.17   Other Liquidated Debts
           Deferred Lease Financing Fee                1,057,872
           Prepaid Miscellaneous - DP Charges          1,007,692
           Prepaid Airplane Rent                         463,097
           Prepaid Fuel                                  146,140
           Prepaid Inventory                           1,234,941
           Prepaid Maintenance Supplies                  421,031
           Prepaid Process Materials                     164,969
           Prepaid Rent                                1,404,391
           Prepaid Taxes                                 159,548
           Professional deposits                       2,960,000
           Tooling Inventory                           8,640,307
           Non-Tooling Inventory                         654,425
           Other                                             759
B.19   Contingent and Non-Contingent Interests           102,027
B.20   Other Contingent and Non-liquidated Claims              -
B.21   Intellectual Property                             unknown
B.22   Licenses, Franchises and Other Intangibles
           Technology Intangibles                     24,000,000
           Customer Contracts                         40,032,000
           Acc. Dep. - Tech. Intangibles              (8,965,029)
           Acc. Dep. - Customer Contracts            (22,075,231)
           Software                                    6,020,372
           Accumulated Depreciation                   (3,424,686)
           Other intangibles                             301,575
B.26   Office Equipment
           Construction in process - Science Center      258,361
           Construction in process - St. Clair, MI     2,134,443
           Construction in process - Troy, MI             57,602
           Furniture and fixtures - Troy, NC               2,574
           Furniture and fixtures - Albemarle, NC         64,189
           Furniture and fixtures - Old Fort, NC           1,010
           Furniture and fixtures - other                  8,453
           Furniture and fixtures - Science Center     4,435,511
           Furniture and fixtures - St. Clair, MI            100
           Machinery and equipment - St. Clair, MI     2,824,347
           Office furniture and fixtures - other          24,760
           Tooling - St. Clair, MI                       562,235
B.27   Machinery
           Construction in progress - Glen Road           19,288
           Construction in progress - Albemarle, NC       69,757
           Construction in progress - Old Fort, NC     5,303,268
           Machinery & equipment - Albemarle, NC       3,287,059
           Machinery & equipment - New Baltimore, MI     839,884
           Machinery & equipment - Old Fort, NC        2,168,475
           Machinery & equipment - other                  80,563
           Machinery & equipment - Service Center      2,677,482
           Other production equipment - Glen Road        376,221
           Other production equipment - Old Fort, NC     111,834
           Other production equipment - other             13,496
           Software - Albemarle, NC                      193,879
B.28   Inventory
           Raw Material - Albemarle                    1,581,718
           Work in Process - Albemarle                 2,412,402
           Finished Goods - Albemarle                  2,152,431
           Raw Materials - Farnham                     1,031,853
           Work in Process - Farnham                   1,001,589
           Raw Materials - Ingersoll Plant             1,685,240
           Work in Process - Ingersoll Plant              85,078
           Finished Goods - Ingersoll Plant              519,178
           Raw Material - Kitchener                      286,871
           Work In Progress - Kitchener                  110,774
           Finished Goods - Kitchener                    239,379
           Raw Material - St. Clair                      196,127
           Work in Process - St. Clair                   190,813
           Finish Goods - St. Clair                      387,654
           Raw Materials - Glen Road                     249,449
           Work in Proccess - Glen Road                  242,558
           Finished Goods - Glen Road                     98,552
           Raw Materials - Montgomery                    175,050
           Work in Process - Montgomery                  262,718
           Finished Goods - Montgomery                   166,767
           Inventory - Other                             152,706
B.30   Crops
           GM Project 900 Series                       6,200,000
           Tooling Costs                               1,315,302
           Deferred Fees - Subdebt                    15,297,011
           Deferred Fees - Aug '04 Debt Offer         13,128,696
           Deferred Fees - Sept '04 Bank Fees          5,085,162
           Deferred Lease Financing Fee                3,817,125
           Deferred Fees - 75MM Term B Incr            2,977,055
           Deferred Loan Fee - Subdebt 2001               28,699
           Deposits                                    1,562,588
           Other assets                               11,522,619
           Inventory - Operating Supplies                347,444

        TOTAL SCHEDULED ASSETS                    $4,720,070,516
                                                 ===============

C.     Property Claimed as Exempt                 Not applicable

D.     Secured Claims
           JPMorgan Chase Bank NA                   $105,000,000
           JPMorgan Chase Bank NA                    108,800,000
           JPMorgan Chase Bank NA                    473,000,000
           JPMorgan Chase Bank NA                        927,801
           JPMorgan Chase Bank NA                        575,828
           JPMorgan Chase Bank NA                      3,378,337

E.     Unsecured Priority Claims                         unknown

F.     Unsecured Non-Priority Claims
           C&A Accessory Mats, Inc.                   81,445,624
           C&A Auto Interior Systems Europe Ltd.      11,248,816
           C&A Automotive Exteriors, Inc.          1,375,131,557
           C&A Automotive Floormats Europe, BV         1,207,700
           C&A Automotive Systems AB                   1,253,574
           C&A Carpet & Acoustics (MI) Inc.          224,308,129
           C&A Intellimold, Inc.                       2,331,803
           C&A International Corp.                   161,810,683
           C&A Mobis, LLC                              1,841,939
           C&A Properties, Inc.                      157,074,130
           Carcorp, Inc.                             104,674,322
           Collins & Aikman Corporation              206,452,106
           Dura Convertible Systems, Inc.             54,970,413
           SAF Services Corp.                         31,497,563
           Servitop                                    5,159,741
           Southwest Laminates, Inc.                  66,709,906
           Michigan Department of Treasury             2,590,000
           Unum Life Insurance Co.                     2,048,030
           Wickes Asset Management, Inc.              13,645,907
           BNY Midwest Trust Company                 500,000,000
           BNY Midwest Trust Company                  20,739,764
           BNY Midwest Trust Company                 400,900,000
           BNY Midwest Trust Company                  13,429,629
           Others                                     54,473,244

        TOTAL SCHEDULED LIABILITIES               $4,186,626,546
                                                 ===============

Headquartered in Troy, Michigan, Collins & Aikman Corporation
-- http://www.collinsaikman.com/-- is a global leader in cockpit  
modules and automotive floor and acoustic systems and is a leading
supplier of instrument panels, automotive fabric, plastic-based
trim, and convertible top systems.  The Company has a workforce of
approximately 23,000 and a network of more than 100 technical
centers, sales offices and manufacturing sites in 17 countries
throughout the world.  The Company and its debtor-affiliates filed
for chapter 11 protection on May 17, 2005 (Bankr. E.D. Mich. Case
No. 05-55927).  When the Debtors filed for protection from their
creditors, they listed $3,196,700,000 in total assets and
$2,856,600,000 in total debts. (Collins & Aikman Bankruptcy News,
Issue No. 13; Bankruptcy Creditors' Service, Inc., 215/945-7000)


COLLINS & AIKMAN: Michigan Carpet's Schedules of Assets & Debts
---------------------------------------------------------------

A.     Real Property                                          $0

B.     Personal Property
B.9    Insurance Policy Interests                        unknown
B.12   Stock Interests                                   unknown
B.15   Accounts Receivable
           Intercompany from:
              C&A Automotive Interiors                     3,850
              C&A Fabrics, Inc.                            7,957
              C&A Plastics, Inc.                          42,888
              C&A Products Co.                       224,308,129
           Note Receivable                                25,000

        TOTAL SCHEDULED ASSETS                      $224,387,824
                                                   =============

C.     Property Claimed as Exempt                 Not applicable

D.     Secured Claims
           Carcorp, Inc.                                 unknown
           Chase Manhattan Bank                          unknown
           CIT Communications Finance Corporation        unknown
           General Electric Capital Corporation          unknown
           IRS Collection Support Branch Organization    unknown
           JPMorgan Chase Bank NA                   $105,000,000
           JPMorgan Chase Bank NA                    108,800,000
           JPMorgan Chase Bank NA                    473,000,000
           JPMorgan Chase Bank NA                        927,801
           JPMorgan Chase Bank NA                        575,828
           JPMorgan Chase Bank NA                      3,378,337

E.     Unsecured Priority Claims                               0

F.     Unsecured Non-Priority Claims
           BNY Midwest Trust Company                 500,000,000
           BNY Midwest Trust Company                 400,900,000
           BNY Midwest Trust Company                  13,429,629
           BNY Midwest Trust Company                  20,739,764
           C&A Accessory Mats, Inc.                   19,594,089
           C&A Carpet & Assoustics (TN), Inc.        200,548,505
           Carpet & Acoustics SA de CV                    32,223
           JPS Automotive, Inc.                            1,729
           JPMorgan Chase Bank                           unknown

        TOTAL SCHEDULED LIABILITIES               $1,846,927,905
                                                 ===============

Headquartered in Troy, Michigan, Collins & Aikman Corporation
-- http://www.collinsaikman.com/-- is a global leader in cockpit  
modules and automotive floor and acoustic systems and is a leading
supplier of instrument panels, automotive fabric, plastic-based
trim, and convertible top systems.  The Company has a workforce of
approximately 23,000 and a network of more than 100 technical
centers, sales offices and manufacturing sites in 17 countries
throughout the world.  The Company and its debtor-affiliates filed
for chapter 11 protection on May 17, 2005 (Bankr. E.D. Mich. Case
No. 05-55927).  When the Debtors filed for protection from their
creditors, they listed $3,196,700,000 in total assets and
$2,856,600,000 in total debts. (Collins & Aikman Bankruptcy News,
Issue No. 13; Bankruptcy Creditors' Service, Inc., 215/945-7000)


COLLINS & AIKMAN: Southwest Laminate's Schedules of Assets & Debts
------------------------------------------------------------------

A.     Real Property                                         $0

B.     Personal Property
B.1    Cash on Hand                                         159
B.3    Security Deposits
           Prepaid Deposits - Returnable Containers       9,949
           Prepaid Leases                                23,586
B.9    Insurance Policy Interests                       unknown
B.12   Stock Interests                                  unknown
B.15   Accounts Receivable
           Intercompany from:
              C&A Exteriors, Inc.                         1,800
              C&A Products Co.                       66,709,906
           Trade Receivables                         13,289,526
B.26   Office Equipment                                  11,516
B.27   Machinery
           1825 - Machinery & Equipment               2,167,202
           1845 - CIP                                    22,246
B.28   Inventory
           Finished Goods Location - 1520             5,585,138
           Raw Materials Location - 1370                124,822
B.33   Others                                           201,447

        TOTAL SCHEDULED ASSETS                      $88,147,297
                                                   ============

C.     Property Claimed as Exempt                Not applicable

D.     Secured Claims
           JPMorgan Chase Bank NA                  $105,000,000
           JPMorgan Chase Bank NA                       927,801
           JPMorgan Chase Bank NA                   108,800,000
           JPMorgan Chase Bank NA                       575,828
           JPMorgan Chase Bank NA                   473,000,000
           JPMorgan Chase Bank NA                     3,378,337

E.     Unsecured Priority Claims                              0

F.     Unsecured Non-Priority Claims
           C&A Fabrics, Inc.                         88,478,872
           BNY Midwest Trust Company                500,000,000
           BNY Midwest Trust Company                400,900,000
           BNY Midwest Trust Company                 20,739,764
           BNY Midwest Trust Company                 13,429,629
           Others                                       686,565

        TOTAL SCHEDULED LIABILITIES              $1,715,916,795
                                                ===============

Headquartered in Troy, Michigan, Collins & Aikman Corporation
-- http://www.collinsaikman.com/-- is a global leader in cockpit  
modules and automotive floor and acoustic systems and is a leading
supplier of instrument panels, automotive fabric, plastic-based
trim, and convertible top systems.  The Company has a workforce of
approximately 23,000 and a network of more than 100 technical
centers, sales offices and manufacturing sites in 17 countries
throughout the world.  The Company and its debtor-affiliates filed
for chapter 11 protection on May 17, 2005 (Bankr. E.D. Mich. Case
No. 05-55927).  When the Debtors filed for protection from their
creditors, they listed $3,196,700,000 in total assets and
$2,856,600,000 in total debts. (Collins & Aikman Bankruptcy News,
Issue No. 13; Bankruptcy Creditors' Service, Inc., 215/945-7000)


COLLINS & AIKMAN: Tennessee Carpet's Schedules of Assets & Debts
----------------------------------------------------------------

A.     Real Property                                         $0

B.     Personal Property
B.1    Cash on Hand                                        1,200
B.2    Bank Account                                       47,754
B.9    Insurance Policy Interests                        unknown
B.12   Stock Interests                                   unknown
B.15   Accounts Receivable
           Intercompany from:
              C&A Automotive Canada Co.                   17,856
              C&A Automotive Exteriors, Inc.               6,000
              Carpet & Acoustics (MI), Inc.          200,548,505
              Carcorp, Inc.                            2,325,705
              Dura Convertible Systems, Inc.                 609
              Hopkins Services, Inc.                         395
              JPS Automotive, Inc.                        48,446
B.17   Other Liquidated Debts                            462,525
B.26   Office Equipment                                   12,150
B.27   Machinery
           CIP Springfield Plant                       1,374,205
           Machinery & Equipment (Springfield Plant)   5,663,834
           Maintenance Supplies Inventory (Springfield)   32,244
B.28   Inventory
           Inv - Finished Goods                          581,774
           Inv - Raw Materials                           993,535
           Inv - Reserve for Old & Obsolete RM          (109,937)
           Inv - Work in Process                          25,721
B.33   Others                                            215,357

        TOTAL SCHEDULED ASSETS                      $212,247,876
                                                   =============

C.     Property Claimed as Exempt                 Not applicable

D.     Secured Claims
           Carcorp, Inc.                                 unknown
           Chase Manhattan Bank                          unknown
           CIT Communications Finance Corporation        unknown
           General Electric Capital Corporation          unknown
           IRS Collection Support Branch Organization    unknown
           JPMorgan Chase Bank NA                   $105,000,000
           JPMorgan Chase Bank NA                    108,800,000
           JPMorgan Chase Bank NA                    473,000,000
           JPMorgan Chase Bank NA                        927,801
           JPMorgan Chase Bank NA                        575,828
           JPMorgan Chase Bank NA                      3,378,337

E.     Unsecured Priority Claims                               0

F.     Unsecured Non-Priority Claims
           Becker Group, LLC                           1,072,091
           BNY Midwest Trust Company                 500,000,000
           BNY Midwest Trust Company                 400,900,000
           BNY Midwest Trust Company                  20,739,764
           BNY Midwest Trust Company                  13,429,629
           C&A Accessory Mats, Inc.                   42,015,574
           C&A Products Co.                          155,219,698
           Others                                      3,383,544

        TOTAL SCHEDULED LIABILITIES                $1,828,442,266
                                                  ===============

Headquartered in Troy, Michigan, Collins & Aikman Corporation
-- http://www.collinsaikman.com/-- is a global leader in cockpit  
modules and automotive floor and acoustic systems and is a leading
supplier of instrument panels, automotive fabric, plastic-based
trim, and convertible top systems.  The Company has a workforce of
approximately 23,000 and a network of more than 100 technical
centers, sales offices and manufacturing sites in 17 countries
throughout the world.  The Company and its debtor-affiliates filed
for chapter 11 protection on May 17, 2005 (Bankr. E.D. Mich. Case
No. 05-55927).  When the Debtors filed for protection from their
creditors, they listed $3,196,700,000 in total assets and
$2,856,600,000 in total debts. (Collins & Aikman Bankruptcy News,
Issue No. 13; Bankruptcy Creditors' Service, Inc., 215/945-7000)


COLLINS & AIKMAN: Wickes Asset's Schedules of Assets & Liabilities
------------------------------------------------------------------

A.     Real Property                                         $0

B.     Personal Property
B.3    Security Deposits                                  2,100
B.9    Insurance Policy Interests                       unknown
B.12   Stock Interests                                  unknown
B.15   Accounts Receivable
           Intercompany from:
              C&A Products Co.                       13,645,846
              Gamble Development Company                 11,869
              Wickes Manufacturing Company              104,253
              Hopkins Services, Inc.                  9,311,033
           Net accounts - Tenants                        33,583
B.33   Others                                            23,365

        TOTAL SCHEDULED ASSETS                      $23,132,048
                                                   ============

C.     Property Claimed as Exempt                Not applicable

D.     Secured Claims
           JPMorgan Chase Bank NA                  $473,000,000
           JPMorgan Chase Bank NA                   108,800,000
           JPMorgan Chase Bank NA                   105,000,000
           JPMorgan Chase Bank NA                     3,378,337
           JPMorgan Chase Bank NA                       927,801
           JPMorgan Chase Bank NA                       575,828

E.     Unsecured Priority Claims                              0

F.     Unsecured Non-Priority Claims
           Afi Mgmt                                      27,865
           Bellsouth                                         52
           BNY Midwest Trust Company                500,000,000
           BNY Midwest Trust Company                 20,739,764
           BNY Midwest Trust Company                400,900,000
           BNY Midwest Trust Company                 13,429,629
           Brandon Associates Corp.                      15,493
           C&A Products Co.                          15,933,579
           Equity One, Inc.                              42,218
           Gamble Development Company                       652
           Helen Ervin                                      104
           JPMorgan Chase Bank NA                       unknown
           Mclaurin Mart                                  6,473
           SAF Services Corp.                         2,159,185
           Utility Payment Processing                        83
           Wickes Asset Management, Inc.                104,253

        TOTAL SCHEDULED LIABILITIES              $1,645,041,316
                                                ===============

Headquartered in Troy, Michigan, Collins & Aikman Corporation
-- http://www.collinsaikman.com/-- is a global leader in cockpit  
modules and automotive floor and acoustic systems and is a leading
supplier of instrument panels, automotive fabric, plastic-based
trim, and convertible top systems.  The Company has a workforce of
approximately 23,000 and a network of more than 100 technical
centers, sales offices and manufacturing sites in 17 countries
throughout the world.  The Company and its debtor-affiliates filed
for chapter 11 protection on May 17, 2005 (Bankr. E.D. Mich. Case
No. 05-55927).  When the Debtors filed for protection from their
creditors, they listed $3,196,700,000 in total assets and
$2,856,600,000 in total debts. (Collins & Aikman Bankruptcy News,
Issue No. 13; Bankruptcy Creditors' Service, Inc., 215/945-7000)


COMMERCE ONE: Posts $202,386 Net Loss in July 2005
--------------------------------------------------

On August 26, 2005, Commerce One, Inc. (n/k/a CO Liquidation,
Inc.) filed its monthly operating report for the month ending July
31, 2005, with the United States Bankruptcy Court for the Northern
District of California.

The Company posted a $202,386 net loss on zero sales for July
2005.

At July 31, 2005, Commerce One's balance sheet showed:

      Current Assets                $13,311,056
      Total Assets                   13,311,056
      Current Liabilities               207,546
      Total Liabilities               7,071,498
      Total Stockholder's Equity      6,239,558

A full-text copy of Commerce One's July 2005 Monthly Operating
Report is available at no charge at:

            http://ResearchArchives.com/t/s?145

Headquartered in San Francisco, California, Commerce One, Inc.
(n/k/a CO Liquidation, Inc.) -- http://www.commerceone.com/--  
provides software services that enable businesses to conduct
commerce over the Internet.  Commerce One, Inc., and its wholly
owned subsidiary, Commerce One Operations, Inc., filed for chapter
11 protection on Oct. 6, 2004 (Bankr. N.D. Calif. Case Nos. 04-
32820 and 04-32821).  Doris A. Kaelin, Esq., and Lovee Sarenas,
Esq., at Murray and Murray, represent the Debtors in their
restructuring efforts.  When the Debtors filed for bankruptcy,
they listed $14,531,000 in total assets and $12,442,000 in total
debts.  As of December 2, 2004, Commerce One estimates that its
liabilities owed to creditors total approximately $9.7 million,
including approximately $5.1 million owed to ComVest.  The Company
expects that total liabilities will continue to increase over
time.


FRESH CHOICE: Earns $205K of Net Income for Period Ended Aug. 7
---------------------------------------------------------------

On Aug. 23, 2005, Fresh Choice, Inc., filed its monthly operating
report for the four-week period ended Aug. 7, 2005, with the
United States Bankruptcy Court for the Northern District of
California.

The Company reported a $205,456 net income in $4,657,669 of gross
sales for the four-week period ended Aug. 7, 2005.

At Aug. 7, 2005, Fresh Choice, Inc.'s balance sheet shows:

      Current Assets                         $3,058,426
      Total Assets                           17,210,490
      Current Liabilities                     6,118,431
      Total Prepetition Liabilities          10,914,612
      Total Liabilities                      18,520,323
      Total Stockholders' Equity Deficit    ($1,309,833)

A full-text copy of Fresh Choice, Inc.'s Monthly Operating Report
for the period ended Aug. 7, 2005, is available at no charge at:

               http://ResearchArchives.com/t/s?125

Headquartered in Morgan Hill, California, Fresh Choice, Inc. --
http://www.freshchoice.com/-- owns and operates a chain of more  
than 40 salad bar eateries, mostly located in California.  The
company filed for chapter 11 protection on July 12, 2004 (Bankr.
N.D. Calif. Case No. 04-54318).  Debra I. Grassgreen, Esq., at
Pachulski, Stang, Ziehl, Young, Jones & Weintraub P.C. represents
the Debtor in its restructuring efforts.  When the Debtor filed
for protection from its creditors, it listed $29,651,000 in total
assets and $14,348,000 in total debts.


FRIEDMAN'S INC: Files July 2005 Monthly Operating Report
--------------------------------------------------------

On Aug. 29, 2005, Friedman's Inc. and its debtor-affiliates filed
their consolidated monthly operating reports for the period from
July 3, 2005, through July 30, 2005, with the U.S. Bankruptcy
Court for the Southern District of Georgia.

At July 30, 2005, Friedman's Inc. and its debtor-affiliates'
financial reports show:

      Beginning Cash Balance                 ($1,047,365)
      Total Cash Receipts                     30,635,753
      Total Cash Disbursements                29,736,616
      Ending Cash Balance                      ($148,228)

A full-text copy of Friedman's Inc. and its debtor-affiliates'
Monthly Operating Reports for the period ended July 30, 2005, is
available at no charge at http://ResearchArchives.com/t/s?14e  

Headquartered in Savannah, Georgia, Friedman's Inc. --
http://www.friedmans.com/-- is the parent company of a group of  
companies that operate fine jewelry stores located in strip
centers and regional malls in the southeastern United States.  The
Company and its affiliates filed for chapter 11 protection on Jan.
14, 2005 (Bankr. S.D. Ga. Case No. 05-40129). John W. Butler, Jr.,
Esq., George N. Panagakis, Esq., Timothy P. Olson, Esq., and Alexa
N. Paliwal, Esq., at Skadden, Arps, Slate, Meagher & Flom LLP
represent the Debtors in their restructuring efforts.  When the
Debtors filed for protection from their creditors, they listed
$395,897,000 in total assets and $215,751,000 in total debts.


SAINT VINCENTS: Files Monthly Operating Report for July 2005
------------------------------------------------------------

                         SVCMC Debtors
              Unaudited Consolidated Balance Sheet
                      As of July 31, 2005

ASSETS
  Cash & Cash Equivalents                            $1,083,690
  Investments                                         7,193,057
  Patients Accounts Receivable,
     less allowance for doubtful accounts           213,277,566
  Accounts Receivable                                34,494,549
  Other Current Assets                               42,045,000
                                                 --------------
    Total Current Assets                            298,093,862
                                                 --------------
Other:
  Depreciation Reserve Funds &
     Collaterized Assets                             91,830,529
  Assets Designated for Self-Insurance
     Investments at Market                           47,343,931
  Assets whose use is limited -
     Investments at Market                           63,525,867
  Other Non-Current Assets                           11,918,032

  Land, Buildings & Equipment
     Net of Accumulated Depreciation                295,794,060
                                                 --------------
  Total Assets                                     $808,506,281
                                                 ==============

LIABILITIES AND NET ASSETS
Liabilities Subject to Compromise:
  HFG Loan                                          $14,124,000
  Accounts Payable & Accrued Expenses               234,534,471
  Estimated Retroactive Payables to
     Third Parties, net                              98,726,573
  Long-term Debt                                    329,806,278
  Long-term Debt, excluding current installments     18,221,542
  Estimated Liability for Self-Insurance            140,912,516
  Other Liabilities                                  92,236,546
                                                 --------------
    Total Liabilities Subject to Compromise         928,561,926
                                                 --------------
Liabilities Not Subject to Compromise:
  Accrued Salaries & Payroll Taxes Withheld          58,926,700
  Accounts Payables & Accrued Expenses               29,567,417
                                                 --------------
    Total Liabilities                             1,017,116,043

Net Assets:
  Unrestricted                                     (263,840,189)
  Temporarily Restricted                             30,849,427
  Permanently Restricted                             24,381,000
                                                 --------------
    Total Net Assets                               (208,609,762)
                                                 --------------
  Total Liabilities & Net Assets                   $808,506,281
                                                 ==============


                         SVCMC Debtors
            Unaudited Consolidated Income Statement
                 From July 5 to July 31, 2005

Operating Revenue
  Inpatient                                         $60,231,988
  Outpatient                                         22,303,381
    Patient Service Revenue                          82,535,368
    Less Provision for Bad Debt                      13,664,340
    Net Patient Service Revenue                      68,871,029
  Pool Revenue                                        3,131,681
  Capitation                                          6,733,377
  Other                                               8,131,985
                                                 --------------
  Total Operating Revenue                            86,868,071

Operating Expenses:
  Salaries and Wages                                 43,417,995
  Fringe Benefits                                    11,955,746
  Supplies and Other                                 25,253,450
  Insurance                                           4,023,794
                                                 --------------
  Total Direct Operating Costs                       84,650,984
                                                 --------------
  Salaries and Wages                                  2,850,087
  Fringe Benefits                                       799,709
  Supplies and Other                                  5,645,312
                                                 --------------
  Total Corporate Allocated                           9,295,108
                                                 --------------
  Total Operating Expense                            93,946,092
                                                 --------------
  Interest                                            1,619,625
  Depreciation                                        3,199,366
  Operating Gain (Loss) Before
   Non-Recurring and/or Unusual Items               (11,897,011)

Non-Recurring and/or Unusual Items:
  St. Mary's Op Pac Rate Adjustment                   2,711,323
  ZBEC/HFE Recoveries                                   734,781
  Restructuring & Bankruptcy Related Costs           (1,279,019)
                                                 --------------
  Total Non-Recurring and/or Unusual Items            2,167,085
                                                 --------------
  Operating Gain (Loss) After
   Non-Recurring and/or Unusual Items                (9,729,926)
                                                 --------------
  Non-Operating Revenue                                 519,106
  Change in Temporary Restricted Net Assets             373,250
                                                 --------------
  Change in Net Assets                              ($8,837,570)
                                                 --------------
  EBITDA                                            ($7,078,020)
                                                 ==============


                         SVCMC Debtors
               Unaudited Statement of Cash Flows
                 From July 5 to July 31, 2005

Cash Flows from Operation Activities:
  Changes in Net Assets                             ($8,837,570)

Adjustments to Reconcile Changes in Net Assets
to Net Cash Provided by Operating Activities:
  Change in Net Assets from July 1 to July 4, 2005   (1,364,566)
  Depreciation & Amortization                         3,199,368
  Change in Unrealized Gains & Losses                   227,000
  Change in Patient's Accounts Receivable             5,818,130
  Change in Accounts Receivables, Other              (1,075,305)
  Change in Prepaid Expenses & Other                 (5,504,000)
  Change in Other Non-Current Assets                     13,054
  Change in Accounts Payable &
     Accrued Exp-Prepetition                            854,687
  Change in Accounts Payable &
     Accrued Exp-Postpetition                        29,681,408
  Change in Accrued Salaries & P/R Taxes             (1,709,463)
  Change in Est. Retro rec/pay
     from/to third parties                             (671,174)
  Change in Est. Liability for self-insurance         2,557,275
  Change in Other Non-Current Liabilities             2,083,074
                                                 --------------
  Net Cash Provided by Operating Activities          25,271,918

Cash flows From Investment Activities:
  Sale of Investments, Net                              401,182
  (Purchase) of Assets Whose Use is Limited          (5,817,651)
  Acquisition/Sale of Land, Building,
     & Equipment                                        114,436
                                                 --------------
  Net Cash Provided by Investing Activities          (5,302,033)

Cash flows From Financing Activities:
  Proceeds/Repayment From/of Working Capital Loan   (14,370,000)
  Net Cash (Used) in Financing Activities           (14,370,000)
  Net Increase (Decrease)
     in Cash & Cash Equivalents                       5,599,885

  Cash & Cash Equivalents at Beginning of Month      (4,516,196)
                                                 --------------
  Cash & Cash Equivalents at End of the Month        $1,083,690
                                                 ==============

Headquartered in New York, New York, Saint Vincents Catholic
Medical Centers of New York -- http://www.svcmc.org/-- the  
largest Catholic healthcare providers in New York State, operate
hospitals, health centers, nursing homes and a home health agency.
The hospital group consists of seven hospitals located throughout
Brooklyn, Queens, Manhattan, and Staten Island, along with four
nursing homes and a home health care agency.  The Company and six
of its affiliates filed for chapter 11 protection on July 5, 2005
(Bankr. S.D.N.Y. Case No. 05-14945 through 05-14951).  Gary
Ravert, Esq., and Stephen B. Selbst, Esq., at McDermott Will &
Emery, LLP, represent the Debtors in their restructuring efforts.
As of Apr. 30, 2005, the Debtors listed $972 million in total
assets and $1 billion in total debts.  (Saint Vincent Bankruptcy
News, Issue No. 9; Bankruptcy Creditors' Service, Inc.,
215/945-7000)


TRENWICK AMERICA: Posts $1.2 Million Net Loss in July 2005
----------------------------------------------------------

On Aug. 24, 2005, Trenwick America Corporation filed its monthly
operating report for the month ended July 31, 2005, and the period
from Aug. 20, 2003, to July 31, 2005, with the United States
Bankruptcy Court for the District of Delaware.

Trenwick posts a $1,236,923 net loss in July 2005, and a
cumulative $119,887,559 loss for the period from Aug. 20, 2003, to
July 31, 2005.

At July 31, 2005, Trenwick America's balance sheet showed:

      Total Current Assets            $54,892,380
      Total Assets                    185,237,430          
      Total Prepetition Debts         288,386,386          
      Total Liabilities               292,136,819
      Net Owner Equity Deficit      ($106,899,390)

A full-text copy of Trenwick America's July 2005 Monthly Operating
Report is available at no charge at
http://ResearchArchives.com/t/s?124

Headquartered in Stamford, Connecticut, Trenwick America
Corporation is a holding company for operating insurance companies
in the United States.  The Company filed for chapter 11 protection
on August 20, 2003 (Bankr. Del. Case No. 03-12635).  Christopher
S. Sontchi, Esq., and William Pierce Bowden, Esq., at Ashby &
Geddes, and Benjamin Hoch, Esq., Irena Goldstein, Esq., Carey D.
Schreiber, Esq., at Dewey Ballantine LLP represent the Debtors in
their restructuring efforts.  As of June 30, 2003, the Debtor
listed approximate assets of $400,000,000 and debts of
$293,000,000.

On Aug. 20, 2003, Trenwick Group, Ltd., and LaSalle Re Holdings
Limited also filed insolvency proceedings in the Supreme Court of
Bermuda.  On Aug. 22, 2003, the Bermuda Court granted an order
appointing Michael Morrison and John Wardrop, partners of KPMG in
Bermuda and KPMG LLP in the United Kingdom, respectfully, as Joint
Provisional Liquidators in respect of TGL and LaSalle.

The Bermuda Court granted the JPLs the power to oversee the
continuation and reorganization of these companies' businesses
under the control of their boards of directors and under the
supervision of the U.S. Bankruptcy Court and the Bermuda Court.


US AIRWAYS: Earns $2.3 Million of Net Income in July 2005
---------------------------------------------------------

                      US Airways Group, Inc.
                    Consolidated Balance Sheet
                         At July 31, 2005
                          (in thousands)

Current Assets:
   Cash and cash equivalents                           $489,653
   Restricted cash                                      131,218
   Receivables, net                                     321,329
   Materials and supplies, net                          179,589
   Prepaid expenses and other                           179,322
                                                   ------------
      Total Current Assets                            1,301,111

Property and Equipment:
   Flight equipment                                   2,744,258
   Ground property and equipment                        366,523
   Less accumulated depreciation and amortization      (389,053)
                                                   ------------
                                                      2,721,728
   Purchase deposits for flight equipment                72,494
                                                   ------------
      Total Property and Equipment                    2,794,222

Other Assets:
   Goodwill                                           2,489,638
   Other intangibles, net                               515,103
   Restricted cash                                      591,706
   Other assets, net                                     80,678
                                                   ------------
      Total Other Assets                              3,677,125
                                                   ------------
Total Assets                                         $7,772,458
                                                   ============

Current Liabilities:
   Current maturities of debt and
    capital lease obligations                          $856,955
   Accounts payable                                     407,126
   Traffic balances payable and unused tickets          978,288
   Accrued aircraft rent                                 60,769
   Accrued salaries, wages and vacation                 167,984
   Other accrued expenses                               344,742
                                                   ------------
      Total Current Liabilities                       2,805,864

Noncurrent Liabilities and Deferred Credits:
   Long-term debt and capital lease
    obligations, net of current maturities               75,715
   Deferred gains and credits, net                      161,413
   Postretirement benefits other than pensions            1,906
   Employee benefit liabilities and other               241,887
                                                   ------------
Total Noncurrent Liabilities and Deferred Credits       480,921

Liabilities Subject to Compromise                     5,145,517

Commitments and Contingencies

Stockholders' Equity:
   Class A Common Stock                                  50,616
   Class B Common Stock                                   5,000
   Paid-in capital                                      410,522
   Accumulated deficit                               (1,126,177)
   Common stock held in treasury, at cost                (2,815)
   Deferred compensation                                 (5,819)
   Accumulated other comprehensive income                 8,829
                                                   ------------
Total Stockholders' Deficit                            (659,844)
                                                   ------------
Total Liabilities & Stockholders' Equity             $7,772,458
                                                   ============


                      US Airways Group, Inc.
               Consolidated Statement of Operations
                     Month ended July 31, 2005
                          (in thousands)

Operating Revenues:
   Passenger transportation                            $622,484
   Cargo and freight                                      8,389
   Other                                                 47,413
                                                   ------------
Total Operating Revenues                                678,286

Operating Expenses:
   Personnel costs                                      139,014
   Aviation fuel                                        161,031
   US Airways Express capacity purchases                 76,006
   Aircraft rent                                         42,441
   Other rent and landing fees                           43,056
   Selling expenses                                      30,714
   Aircraft maintenance                                  34,967
   Depreciation and amortization                         17,656
   Other                                                 99,838
                                                   ------------
Total Operating Expenses                                644,723

Operating Income                                         33,563

Other Income (Expense):
   Interest income                                        1,631
   Interest expense, net                                (23,617)
   Reorganization items, net                             (7,243)
   Other, net                                            (1,993)
                                                   ------------
      Other Income (Expense), Net                       (31,222)

Income Before Income Taxes                                2,341
   Income Tax Benefit                                         0
                                                   ------------
Net Income                                               $2,341
                                                   ============


                      US Airways Group, Inc.
               Consolidated Statement of Cash Flows
                    Month ended July 31, 2005
                          (in thousands)

Net cash used for operating activities
   before reorganization items                        ($135,961)
Reorganization items, net                               (10,530)
                                                   ------------
      Net cash used for operating activities           (146,491)

Cash flows from investing activities:
   Capital expenditures and purchase deposits
   for flight equipment, net                             (2,844)
   Proceeds from dispositions of property                   654
   Increase in restricted cash                           70,080
                                                   ------------
      Net cash provided by investing activities          67,890

Cash flows from financing activities:
   Proceeds from debt                                    21,118
   Proceeds from DIP Financing                                0
   Principal payments on long-term debt
    and capital lease obligations                        (9,484)
                                                   ------------
      Net cash used for financing activities             11,634

Net decrease in Cash and cash equivalents               (66,967)
                                                   ------------
Cash and cash equivalents at beginning of period        556,620
                                                   ------------
Cash and cash equivalents at end of period             $489,653
                                                   ============

US Airways and its subsidiaries filed another chapter 11 petition
on September 12, 2004 (Bankr. E.D. Va. Case No. 04-13820).  Brian
P. Leitch, Esq., Daniel M. Lewis, Esq., and Michael J. Canning,
Esq., at Arnold & Porter LLP, and Lawrence E. Rifken, Esq., and
Douglas M. Foley, Esq., at McGuireWoods LLP, represent the Debtors
in their restructuring efforts.  In the Company's second
bankruptcy filing, it lists $8,805,972,000 in total assets and
$8,702,437,000 in total debts.  (US Airways Bankruptcy News, Issue
No. 103; Bankruptcy Creditors' Service, Inc., 215/945-7000)


                          *********

Monday's edition of the TCR delivers a list of indicative prices
for bond issues that reportedly trade well below par.  Prices are
obtained by TCR editors from a variety of outside sources during
the prior week we think are reliable.  Those sources may not,
however, be complete or accurate.  The Monday Bond Pricing table
is compiled on the Friday prior to publication.  Prices reported
are not intended to reflect actual trades.  Prices for actual
trades are probably different.  Our objective is to share
information, not make markets in publicly traded securities.
Nothing in the TCR constitutes an offer or solicitation to buy or
sell any security of any kind.  It is likely that some entity
affiliated with a TCR editor holds some position in the issuers'
public debt and equity securities about which we report.

Each Tuesday edition of the TCR contains a list of companies with
insolvent balance sheets whose shares trade higher than $3 per
share in public markets.  At first glance, this list may look like
the definitive compilation of stocks that are ideal to sell short.  
Don't be fooled.  Assets, for example, reported at historical cost
net of depreciation may understate the true value of a firm's
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liabilities that may never materialize.  The prices at which
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A list of Meetings, Conferences and Seminars appears in each
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Each Friday's edition of the TCR includes a review about a book of
interest to troubled company professionals. All titles are
available at your local bookstore or through Amazon.com. Go to
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Monthly Operating Reports are summarized in every Saturday edition
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For copies of court documents filed in the District of Delaware,
please contact Vito at Parcels, Inc., at 302-658-9911. For
bankruptcy documents filed in cases pending outside the District
of Delaware, contact Ken Troubh at Nationwide Research &
Consulting at 207/791-2852.

                          *********

S U B S C R I P T I O N   I N F O R M A T I O N

Troubled Company Reporter is a daily newsletter co-published by  
Bankruptcy Creditors' Service, Inc., Fairless Hills, Pennsylvania,  
USA, and Beard Group, Inc., Frederick, Maryland USA. Yvonne L.  
Metzler, Emi Rose S.R. Parcon, Rizande B. Delos Santos, Jazel P.
Laureno, Cherry Soriano-Baaclo, Marjorie Sabijon, Terence Patrick
F. Casquejo, Jason A. Nieva, Christian Q. Salta, Lucilo Junior M.
Pinili and Peter A. Chapman, Editors.

Copyright 2005.  All rights reserved.  ISSN: 1520-9474.

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                    *** End of Transmission ***