TCR_Public/050924.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 24, 2005, Vol. 9, No. 227

                          Headlines

ANCHOR GLASS: Container Files Schedules of Assets & Debts
AURA SYSTEMS: Posts $101,265 Net Loss in June 2005
AURA SYSTEMS: Posts $512,209 Net Loss in July 2005
COLLINS & AIKMAN: Asset Services' Schedules of Assets & Debts
COLLINS & AIKMAN: Automotive Exteriors' Sched. of Assets & Debts

COLLINS & AIKMAN: Automotive Interiors' Sched. of Assets & Debts
COLLINS & AIKMAN: C&A Development's Schedule of Assets & Debts
COLLINS & AIKMAN: C&A Europe's Schedules of Assets & Debts
COLLINS & AIKMAN: Comet Acoustics' Schedules of Assets & Debts
COLLINS & AIKMAN: CW Management's Schedules of Assets & Debts

COLLINS & AIKMAN: Dura Convertible's Schedules of Assets & Debts
FGI GROUP: Files Monthly Operating Report for August 2005
FOAMEX INT'L: July 3 Balance Sheet Upside-Down by $383.7 Million
KEYSTONE CONSOLIDATED: Posts $4.3 Million Net Loss in June 2005
OWENS CORNING: Posts $17 Million Net Loss in June 2005

OWENS CORNING: Posts $6 Million Net Loss in July 2005
RELIANCE GROUP: Posts $1.8 Million Net Loss in August 2005
ROBOTIC VISION: Posts $1 Million Net Loss in July 2005
SONICBLUE INC: Files July 2005 Monthly Operating Report
UAL CORP: Posts $29.7 Million Net Loss in August 2005

WESTPOINT STEVENS: Post $40.9 Million Net Loss at Aug. 7
XYBERNAUT CORP: Posts $513,514 Net Loss in August 2005


                          *********

ANCHOR GLASS: Container Files Schedules of Assets & Debts
---------------------------------------------------------

A.     Real Property
          Glass Container Manufacturing Facilities
             Winchester                              $3,277,307
             Salem                                    8,778,419
             Jacksonville                             7,665,186
             Shakopee                                 6,699,149
             Warner Robins                           14,753,961
             Henryetta                                4,360,202
             Elmira                                   5,022,051
             Lawrenceburg                             5,904,054
             Streator                                 1,129,689

          Closed Facilities
             Connellsville                              964,294
             Keyser                                     819,808
             Land - Gas City                            200,000

B.     Personal Property
B.1    Cash on hand                                      45,400
B.2    Bank Accounts
          Concentration Accounts
             Bank of America                          1,314,805
             Wachovia Bank - Jacksonville                   501

          Lockbox Account
             Bank of America - St. Louis                 16,557
             Wachovia Bank - Atlanta                  3,758,236

          Bank Account
             Bank of America - Tampa                     29,379
             Sun National Bank                           24,814
             Others                                       5,140
B.3    Security Deposits
          GMP and Employers Pension Plan                450,000
          Pepco Energy Services                         300,000
          Norfolk Southern                               50,000
          Pan Handle Eastern                             42,000
          Consolidated Rail                              40,000
          Hydra/Gateway Warehouse                        35,750
          Commonwealth Edison                            20,011
          UPS Southeast Region Credit                    23,875
          Madison Warehouse                              15,000
          Airborne Express                               10,000
          Mobilecom                                       6,000
          Others                                         47,228
          Insurance Related Deposits
             Travelers St. Paul                         362,000
             Blue Cross Blue Shield                      11,542
             Northbrook                                   5,000
             Federal Insurance Company                  380,000
             CIGNA                                       91,000
       Professional Fee Retainers                       600,000
       Prepaid Rent                                     240,273
B.4    Household goods                                        0
B.5    Books, art work & collectibles                         0
B.6    Wearing apparel                                        0
B.7    Furs and jewelry                                       0
B.8    Firearms and sporting goods                            0
B.9    Interests in Insurance Policies
          Massachussets Mutual Life Insurance         1,770,007
B.10   Annuities                                              0
B.11   Interests in pension plans                             0
B.12   Stock and interests in businesses                      0
B.13   Interests in partnerships                              0
B.14   Bonds                                                  0
B.15   Accounts Receivable
          Trade Receivables                          49,910,081
          Allowance for doubtful accounts              (316,462)
          Miscellaneous Receivables                     436,631
B.16   Alimony                                                0
B.17   Other liquidated debts owing                           0
B.18   Equitable or future interests                          0
B.19   Contingent and non-contingent interests                0
B.20   Other contingent and unliquidated claims               0
B.21   Intellectual Property                            Unknown
B.22   Other Intangibles                                Unknown
B.23   Automobiles                                            0
B.24   Boats                                                  0
B.25   Aircraft                                               0
B.26   Office equipment                                       0
B.27   Machinery and Equipment
          Machinery and Equipment                   343,090,895
          Other Equipment                             8,509,377
          Construction in progress                    5,647,740
          Capital lease equipment                    20,407,447
          Buildings                                      73,708
B.28   Inventory
          Finished Goods                             99,678,776
          Raw Materials                              20,654,219
B.29   Animals                                                0
B.30   Crops                                                  0
B.31   Farming equipment                                      0
B.32   Farm supplies                                          0
B.33   Other Personal Property
          Prepaid freight on inventory                4,873,285
          Note receivable from Pabst Brewing          2,500,000
          Insurance Recovery receivable               1,139,243
          Contract advance payments                     775,978
          Services Agreement receivable                 859,488
          Vendor rebate - long term receivable          448,655
          Receivable for purchased facility insurance   149,013
          Less reserves                              (2,760,000)

       TOTAL SCHEDULED ASSETS                      $625,346,713
                                                  =============

C.     Property Claimed as Exempt                Not Applicable

D.     Secured Claim  
          The Bank of New York                      371,232,342
          Congress Financial Corporation             50,431,417
          Federal Insurance Company                  11,897,536
          Travelers Indemnity Company                 2,302,581
          Madeleine LLC                              15,496,333
          National City Bank for Zanesville           9,676,344
          St. Paul Travelers c/o Bank of America        403,971

E.     Unsecured Priority Claims
          Wages salaries and commissions              8,916,621
          Taxes and other debts owed to govt. units   4,195,051

F.     Unsecured Non-priority Claims  
          Trade payables unsecured non-priority claims
             BL Intermodeal LLC                         616,129
             Geary Energy LLC                           756,274
             King Industries                            616,187
             OCI Chemical Corporation                 2,610,865
             Owens-Brockway Glass Container             587,615
             Packaging Dimensions - Fibre             1,109,823
             Pepco Energy Services, Inc.                835,009
             7-Quest Industries, LLC                    514,829
             South Jersey Gas Company                 1,114,390
             Special Shapes Refractory Company          765,659
             Ultra Logistics                            598,906
             Unimin Corporation                       1,184,534
             Others                                  30,064,527
          Other trade payables unsecured
             non-priority claims                      3,211,236
          Benefit related unsecured
             non-priority claims                        766,200
          Other unsecured non-priority claims
             Cananwill, Inc.                            297,720
             City of Jacksonville                       280,319
             Imperial Premium Finance, Inc.             325,608
             Pension Benefit Guaranty Corporation    56,269,575


       TOTAL SCHEDULED LIABILITIES                 $577,077,601
                                                  =============

Headquartered in Tampa, Florida, Anchor Glass Container
Corporation is the third-largest manufacturer of glass containers
in the United States.  Anchor manufactures a diverse line of flint
(clear), amber, green and other colored glass containers for the
beer, beverage, food, liquor and flavored alcoholic beverage
markets.  The Company filed for chapter 11 protection on Aug. 8,    
2005 (Bankr. M.D. Fla. Case No. 05-15606).  Robert A. Soriano,    
Esq., at Carlton Fields PA, represents the Debtor in its
restructuring efforts.  When the Debtor filed for protection from
its creditors, it listed $661.5 million in assets and $666.6
million in debts. (Anchor Glass Bankruptcy News, Issue No. 8;
Bankruptcy Creditors' Service, Inc., 215/945-7000)


AURA SYSTEMS: Posts $101,265 Net Loss in June 2005
--------------------------------------------------
On Sept. 15, 2005, Aura Systems, Inc., filed its monthly operating
report for the month of June 2005, with the U.S. Bankruptcy Court
for the Central District of California, Los Angeles Division.

The Company reported a $101,265 net loss in $16,006 of gross sales
for the month of June 2005.

At June 30, 2005, Aura System, Inc.'s balance sheet shows:

      Current Assets                        $11,278,045
      Total Assets                           17,943,054
      Total Postpetition Liabilities             94,930
      Total Prepetition Liabilities          15,745,928
      Total Liabilities                      15,840,858
      Total Stockholders' Equity             $2,102,195

A full-text copy of Aura Systems, Inc.'s June 2005 Monthly
Operating Report is available at no charge at
http://ResearchArchives.com/t/s?1ba

Headquartered in El Segundo, California, Aura Systems, Inc.
-- http://www.aurasystems.com/-- develops and sells AuraGen(R)  
mobile induction power systems to the industrial, commercial and
defense mobile power generation markets.  The Company filed for
chapter 11 protection on June 24, 2005 (Bankr. C.D. Calif. Case
No. 05-24550).  Ron Bender, Esq., at Levene Neale Bender Rankin &
Brill LLP, represent the Debtor in its restructuring efforts.  
When the Debtor filed for bankruptcy, it reported $18,036,502 in
assets and $28,919,987 in debts.


AURA SYSTEMS: Posts $512,209 Net Loss in July 2005
--------------------------------------------------
On Sept. 15, 2005, Aura Systems, Inc., filed its monthly operating
report for the month of July 2005, with the U.S. Bankruptcy Court
for the Central District of California, Los Angeles Division.

The Company reported a $512,209 net loss in $127,019 of gross
sales for the month of July 2005.

At July 31, 2005, Aura System, Inc.'s balance sheet shows:

      Current Assets                        $11,961,131
      Total Assets                           18,540,933
      Total Postpetition Liabilities          1,459,463
      Total Prepetition Liabilities          15,491,484
      Total Liabilities                      16,950,947
      Total Stockholders' Equity             $1,589,933

A full-text copy of Aura Systems, Inc.'s July 2005 Monthly
Operating Report is available at no charge at
http://ResearchArchives.com/t/s?1bb

Headquartered in El Segundo, California, Aura Systems, Inc.
-- http://www.aurasystems.com/-- develops and sells AuraGen(R)  
mobile induction power systems to the industrial, commercial and
defense mobile power generation markets.  The Company filed for
chapter 11 protection on June 24, 2005 (Bankr. C.D. Calif. Case
No. 05-24550).  Ron Bender, Esq., at Levene Neale Bender Rankin &
Brill LLP, represent the Debtor in its restructuring efforts.  
When the Debtor filed for bankruptcy, it reported $18,036,502 in
assets and $28,919,987 in debts.


COLLINS & AIKMAN: Asset Services' Schedules of Assets & Debts
-------------------------------------------------------------

A.     Real Property                                         $0

B.     Personal Property
B.9    Insurance Policy Interests                       unknown
B.12   Stock Interests                               
          Investment in Elco-183                      1,342,662
          Investment in Hopkins-354                   3,767,065
          Investment in Wickes Mfg.-169              12,680,154
          Others                                        unknown

       TOTAL SCHEDULED ASSETS                       $17,789,881
                                                   ============

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
          The Chase Manhattan Bank                      unknown

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 Products Co.                              126,097
          JPMorgan Chase Bank                           unknown

       TOTAL SCHEDULED LIABILITIES               $1,626,877,456
                                                ===============

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. 14; Bankruptcy Creditors' Service, Inc., 215/945-7000)


COLLINS & AIKMAN: Automotive Exteriors' Sched. of Assets & Debts
----------------------------------------------------------------

A.     Real Property
          25 acres w/ 187,360 sq ft bldg., Indiana     $350,210
          7.48 acres w/ 87,400 sq ft bldg., Michigan    557,988
          20 acres w/ 202,323 sq ft bldg., Illinois     914,563

B.     Personal Property
B.1    Cash on Hand                                      14,769
B.2    Bank Account                                       3,636
B.3    Security Deposits
          Prepaid Payroll, Rantoul                      620,082
          Prepaid Misc., Rantoul                        (72,011)
          Prepaid Taxes, New Baltimore - SHO             35,758
          Prepaid Rents, New Baltimore - SHO             76,987
          Prepaid Misc., New Baltimore - SHO            381,809
          Prepaid Misc., Trim Troy                      836,448

B.9    Insurance Policy Interests                       unknown
B.12   Stock Interests                                  unknown
B.15   Accounts Receivable
          C&A Automotive (Asia) Inc.                    151,032
          C&A Automotive Systems AB                         722
          C&A Europe S.A. (LUXCO)                     5,054,666
          C&A Holdings, S.A. de CV (Mexico)             819,711
          C&A Intellimold, Inc.                         396,444
          C&A Mobis, LLC                                394,815
          C&A Products Co.                        1,375,131,576
          Carcorp, Inc.                              19,168,293
          Comet Acoustics, Inc.                           1,311
          Plascar Participacoes Industriaia SA           30,647
          Textron Automotive BV (Netherlands)         1,791,361
          Textron Automotive Germany                     13,378
B.17   Other Liquidated Debts                            49,681
B.22   Licenses, Franchises and Other Intangibles       239,516
B.23   Vehicles and Accessories                               0
B.26   Office Equipment
          Furniture & Fixtures, Morristown                3,932
          Furniture & Fixtures, Rantoul                  40,375
          Misc Office Equip - SHO                        10,323
          Misc Computer Equip - SHO                      30,572
          Misc Software SHO                              62,149
B.27   Machinery                                     42,167,861
B.28   Inventory
          Components, Morristown                        830,567
          Finished Goods, Morristown                     11,844
          Finished Goods, New Baltimore - SHO           573,063
          Finished Goods, Rantoul                     1,713,716
          Interco in Transit, New Baltimore - SHO        59,847
          Packaging, Morristown                         104,099
          Paint, Morristown                             128,523
          Raw Materials, Rantoul                      6,161,480
          Raw Materials, New Baltimore - SHO          1,274,515
          Resins, Morristown                            957,913
          Work in Process, New Baltimore - SHO          191,974
          Work in Process, Rantoul                    1,322,067
B.33   Others
          Building & Land Improvements
             Morristown                               3,274,268
             New Baltimore - SHO                      5,112,667
          Buildings, Rantoul                         12,439,268

       TOTAL SCHEDULED ASSETS                    $1,483,434,415
                                                ===============

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
          Becker Group, LLC   204,393,729
          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
          Brown Corp. of America                      2,537,502
          Brown Corp. of Moberly, Inc.                1,922,264
          C&A Automotive Canada Co.                  67,074,998
          C&A Automotive Interiors, Inc.            697,379,677
          C&A Automotive Int'l Svcs., Inc.            5,494,695
          C&A Plastics, Inc.                         81,526,009
          Exxon Chemicals                             1,168,966
          HS Die & Engineering TL                     1,981,898
          JPMorgan Chase Bank NA                        unknown
          JPS Automotive, Inc.                      298,663,993
          Owosso Thermal Forming, LLC                 5,575,330
          Textron SA De CV (Mexico)                   1,820,504
          Vericorr Packaging LLC                      1,427,263
          Others                                    228,094,393

       TOTAL SCHEDULED LIABILITIES               $3,021,418,851
                                                ===============

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. 14; Bankruptcy Creditors' Service, Inc., 215/945-7000)


COLLINS & AIKMAN: Automotive Interiors' Sched. of Assets & Debts
----------------------------------------------------------------

A.     Real Property
          Land & Building - Farmington, NH             $383,798
          Land & Building - Columbia, OH                834,230
          Land & Building - Athens, TN                1,090,962
          Port Huron                                  1,028,023

B.     Personal Property
B.1    Cash on Hand                                      27,000
B.2    Bank Account                                       2,500
B.3    Security Deposits                              2,021,480
B.9    Insurance Policy Interests                       unknown
B.11   Interest in Retirement Plans                     unknown
B.12   Stock Interests                                  unknown
B.15   Accounts Receivable
          Becker Group, LLC                           5,371,947
          C&A Auto Holding GmbH (Germany)               216,948
          C&A Automotive Canada Co.                  10,843,695
          C&A Automotive Exteriors, Inc.            697,379,677
          C&A Carpet & Acoustics (TN) Inc.              400,815
          C&A Holdings, S.A. de CV (Mex)                767,050
          C&A Interiors, Inc.                               325
          C&A Mobis, LLC                              2,278,031
          Carcorp, Inc.                              27,826,996
          Dura Convertible Systems, Inc.                 45,080
          Textron Automotive BV (Netherlands)         4,487,704
          Textron Sa de CV (Mex)                        275,000
B.17   Other Liquidated Debts                           981,517
B.21   Intellectual Property                            unknown
B.23   Automobiles                                        2,281
B.26   Office Equipment                                 672,084
B.27   Machinery
          CIP                                        14,377,152
          Machinery & Equipment                      50,245,654
          Tooling                                    18,118,131
B.28   Inventory
          Finished Goods                              3,179,727
          Raw Materials                              18,566,927
          WIP                                         1,916,378
B.33   Others
          Building - Farmington                       5,243,277
          Building - Oklahoma City                      135,072
          Building - Westland                           525,418
          Building - Port Huron                         375,226
          Building - Columbia                         5,967,533
          Building - Athens                           6,152,388
          Crib Supplies                               2,219,961
          Other Assets                               18,018,823

       TOTAL SCHEDULED ASSETS                      $901,978,810
                                                  =============

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                        unknown

F.     Unsecured Non-Priority Claims
          C&A Plastics, Inc.                          3,158,703
          C&A Products Co.                          827,954,157
          Delphi Interior Systems                     3,492,033
          JPS Automotive, Inc.                       29,577,785
          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                                     54,939,296

       TOTAL SCHEDULED LIABILITIES               $2,545,873,333
                                                ===============

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. 14; Bankruptcy Creditors' Service, Inc., 215/945-7000)


COLLINS & AIKMAN: C&A Development's Schedule of Assets & Debts
--------------------------------------------------------------

A.     Real Property                                         $0

B.     Personal Property
B.9    Insurance Policy Interests                       unknown
B.12   Stock Interests                                  unknown

       TOTAL SCHEDULED ASSETS                                $0
                                                            ===

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                      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
          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 Products Co.                                  133
          JPMorgan Chase Bank NA                        unknown

       TOTAL SCHEDULED LIABILITIES               $1,626,751,492
                                                ===============

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. 14; Bankruptcy Creditors' Service, Inc., 215/945-7000)


COLLINS & AIKMAN: C&A Europe's Schedules of Assets & Debts
----------------------------------------------------------

A.     Real Property                                         $0

B.     Personal Property
B.9    Insurance Policy Interests                       unknown
B.12   Stock Interests
          Investment in C&A Gibraltar Limited       120,915,758
          Others                                        unknown
B.15   Accounts Receivable
          C&A Gibraltar Limited, Intercompany        41,558,380
          C&A Products Co., Intercompany                 64,160

       TOTAL SCHEDULED ASSETS                      $162,538,298
                                                  =============

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
          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 International Corp.                    42,758,276
          JPMorgan Chase Bank NA                        unknown

       TOTAL SCHEDULED LIABILITIES               $1,669,509,635
                                                ===============

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. 14; Bankruptcy Creditors' Service, Inc., 215/945-7000)


COLLINS & AIKMAN: Comet Acoustics' 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                                  802

       TOTAL SCHEDULED ASSETS                              $802
                                                          =====

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
          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 Exteriors, Inc.                  1,311
          JPMorgan Chase Bank NA                        unknown

       TOTAL SCHEDULED LIABILITIES               $1,626,752,670
                                                ===============

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. 14; Bankruptcy Creditors' Service, Inc., 215/945-7000)


COLLINS & AIKMAN: CW Management's Schedules of Assets & Debts
-------------------------------------------------------------

A.     Real Property                                         $0

B.     Personal Property
B.3    Security Deposits                                  2,500
B.9    Insurance Policy Interests                       unknown
B.12   Stock Interests                                  unknown
B.15   Accounts Receivable                            3,185,255

       TOTAL SCHEDULED ASSETS                        $3,187,755
                                                    ===========

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
          The Chase Manhattan Bank                      unknown

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 Accessory Mats, Inc.                      794,240
          JPMorgan Chase Bank NA                        unknown

       TOTAL SCHEDULED LIABILITIES               $1,627,545,599
                                                ===============

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. 14; Bankruptcy Creditors' Service, Inc., 215/945-7000)


COLLINS & AIKMAN: Dura Convertible's Schedules of Assets & Debts
----------------------------------------------------------------

A.     Real Property                                         $0

B.     Personal Property
B.1    Cash on Hand                                       3,000
B.3    Security Deposits                                  5,757
B.9    Insurance Policy Interests                       unknown
B.12   Stock Interests                                  unknown
B.15   Accounts Receivable
          C&A Accessory Mats, Inc.                       47,457
          C&A Automotive Exteriors, Inc.                  2,123
          C&A de Mexico                                  23,909
          C&A Products Co.                           54,970,413
          Carcorp, Inc.                               6,050,431
          Carpet & Acoustics S.A. de CV                   6,437
          Plascar Participacoes Industriaia SA           18,998
B.17   Other Liquidated Debts                           823,045
          Argent                                          2,550
          Armada                                         71,584
          Brown & Sharpe                                  2,799
          City of Adrian                                 45,999
          City of Troy                                    2,332
          Datamyte                                       28,492
          Extruded Aluminum                               6,045
          Foamade                                         2,314
          General Fasteners                              29,783
          Goodrich                                       25,980
          Guilford Mills                                 79,737
          IBM                                             1,349
          Info Handling Service                           2,208
          Lenawee Country Club                            1,438
          Lunt                                           38,401
          Madison Charter Township                        4,302
          Modineer                                       17,939
          Pentar                                        254,719
          Powerway                                        7,060
          Sandusky                                       31,371
          Unigraphics                                     1,318
          Miscellaneous                                     724
          Other                                         164,603
B.21   Intellectual Property                            unknown
B.23   Vehicles and Accessories                           4,461
B.26   Office Equipment
          Computer Software                               3,381
          Furniture & Fixtures                           53,745
B.27   Machinery
          Construction in Progress                      741,183
          Dura Own Tooling                              851,262
          Machinery & Equipment                       3,650,863
          Other                                          70,766
B.28   Inventory
          Finished Goods Inventory                      335,717
          Raw Material                                4,000,731
          Work in Progress                            4,516,590
B.33   Others
          LeaseHold Improvements                      1,170,308
          Other                                          26,704

       TOTAL SCHEDULED ASSETS                       $77,377,281
                                                   ============

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
          AMCO Convertible Fabrics, Inc.             25,899,702
          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 Plastics, Inc.                          1,320,182
          Dura De Mexico                              4,618,487
          Dura Germany                                2,028,235
          JPMorgan Chase Bank NA                        unknown
          Meridian Magnesium Products                 1,028,809
          Others                                      8,100,268

       TOTAL SCHEDULED LIABILITIES               $1,669,747,042
                                                ===============

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. 14; Bankruptcy Creditors' Service, Inc., 215/945-7000)


FGI GROUP: Files Monthly Operating Report for August 2005
---------------------------------------------------------
On Sept. 15, 2005, FGI Group Inc., filed a monthly operating
report for Florsheim Group, Inc., et al., and its debtor-
affiliates covering the period ended Aug. 31, 2005, with the
United States Bankruptcy Court for the Northern District of
Illinois, Eastern Division.

FGI Group reports a $1,110,011 cash balance at Aug. 31, 2005, and
provides a summary of cash accounts; receipts listings;
disbursements listings; loan account; statement of aged
receivables and accounts payable aging; tax questionnaire; and
declaration.

A full-text copy of FGI Group's August 2005 Monthly Operating
Report is available at no charge at
http://ResearchArchives.com/t/s?198

Florsheim Group, Inc., filed for chapter 11 protection on March 4,
2002 (Bankr. N.D. Ill. Case No. 02-08209) to facilitate a sale of
its U.S. wholesale business and 23 retail stores to its U.S.
assets to the Weyco Group, Inc., for $45.6 million in cash,
subject to post closing adjustment.


FOAMEX INT'L: July 3 Balance Sheet Upside-Down by $383.7 Million
----------------------------------------------------------------

            FOAMEX INTERNATIONAL INC. & SUBSIDIARIES
        CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited)
                        As of July 3, 2005

ASSETS

CURRENT ASSETS

   Cash and cash equivalents                         $5,086,000
   Accounts receivable,
      net of allowances of $9,789 and $9,001        199,318,000
   Inventories                                      101,757,000
   Other current assets                              19,570,000
   Debt issuance costs classified as current         18,879,000
                                                   ------------
       Total current assets                         344,610,000
                                                   ------------

Property, plant and equipment                       394,427,000
Less accumulated depreciation                      (269,240,000)
                                                   ------------
   NET PROPERTY, PLANT AND EQUIPMENT                125,187,000

GOODWILL                                            107,104,000

DEBT ISSUANCE COSTS, net of accumulated
   amortization of $17,477                                    -

DEFERRED INCOME TAXES                                   520,000

SOFTWARE COSTS, net of accumulated
   amortization of $6,453 and $6,401                  8,731,000

INVESTMENT IN AND ADVANCES TO AFFILIATES             17,176,000

OTHER ASSETS                                         17,498,000
                                                   ------------
TOTAL ASSETS                                       $620,826,000
                                                   ============

LIABILITIES AND STOCKHOLDERS' DEFICIENCY

CURRENT LIABILITIES
   Revolving credit borrowings                     $115,192,000
   Current portion of long-term debt                 66,745,000
   Long-term debt classified as current             562,799,000
   Accounts payable                                 112,308,000
   Accrued employee compensation and benefits        24,873,000
   Accrued interest                                  12,015,000
   Accrued customer rebates                          12,302,000
   Cash overdrafts                                   13,152,000
   Other accrued liabilities                         19,243,000
                                                   ------------
       Total current liabilities                    938,629,000

LONG-TERM DEBT                                           21,000
ACCRUED EMPLOYEE BENEFITS                            56,050,000
OTHER LIABILITIES                                     9,834,000
                                                   ------------
       Total liabilities                          1,004,534,000
                                                   ------------

COMMITMENTS AND CONTINGENCIES

STOCKHOLDERS' DEFICIENCY
   Preferred Stock, par value $1.00 per share:
     Authorized 5,000,000 shares
     Issued 15,000 shares - Series B                     15,000
   Common Stock, par value $.01 per share:
     Authorized 50,000,000 shares
     Issued 27,998,728 shares and 27,949,762 shares     280,000
   Additional paid-in capital                       102,538,000
   Accumulated deficit                             (414,185,000)
   Accumulated other comprehensive loss             (35,355,000)
   Common stock held in treasury, at cost:
     3,489,000 shares                               (27,780,000)
   Shareholder note receivable                       (9,221,000)
                                                   ------------
       Total stockholders' deficiency              (383,708,000)
                                                   ------------

TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIENCY     $620,826,000
                                                   ============

Headquartered in Linwood, Pa., Foamex International Inc. --
http://www.foamex.com/-- is the world's leading producer of  
comfort cushioning for bedding, furniture, carpet cushion and
automotive markets.  The Company also manufactures high-
performance polymers for diverse applications in the industrial,
aerospace, defense, electronics and computer industries. The
Company and eight affiliates filed for chapter 11 protection on
Sept. 19, 2005 (Bankr. Del. Case Nos. 05-12685 through 05-12693).  
Attorneys at Paul, Weiss, Rifkind, Wharton & Garrison LLP,
represent the Debtors in their restructuring efforts.  Houlihan,
Lokey, Howard and Zukin and O'Melveny & Myers LLP are advising the
ad hoc committee of Senior Secured Noteholders.  As of July 3,
2005, the Debtors reported $620,826,000 in total assets and
$744,757,000 in total debts.  (Foamex International Bankruptcy
News, Issue No. 1; Bankruptcy Creditors' Service, Inc., 215/945-
7000)


KEYSTONE CONSOLIDATED: Posts $4.3 Million Net Loss in June 2005
---------------------------------------------------------------
On Sept. 12, 2005, Keystone Consolidated Industries, Inc., and its
debtor-affiliates filed their monthly operating report for the
month of August 2005 with the U.S. Bankruptcy Court for the
Eastern District of Wisconsin.

Keystone Consolidated reported a $4,275,598 net loss on
$26,602,479 of net sales in August 2005.

At Aug. 31, 2005, Keystone Consolidated's balance sheet shows:

      Current Assets                    $76,761,893
      Total Assets                      312,735,870
      Current Liabilities               163,009,968
      Total Liabilities                 348,417,990
      Stockholders' Deficit            $(37,794,120)

A full-text copy of Keystone Consolidated Industries' August 2005
Monthly Operating Report is available at no charge at
http://ResearchArchives.com/t/s?197

Headquartered in Dallas, Texas, Keystone Consolidated Industries,
Inc., makes carbon steel rod, fabricated wire products, including
fencing, barbed wire, welded wire and woven wire mesh for the
agricultural, construction and do-it-yourself markets.  The
Company filed for chapter 11 protection on Feb. 26, 2004,
(Bankr. E.D. Wisc. Case No. 04-22422).  Daryl L. Diesing, Esq., at
Whyte Hirschboeck Dudek S.C., and David L. Eaton, Esq., at
Kirkland & Ellis LLP, represent the Debtors in their restructuring
efforts.  When the Company filed for protection from their
creditors, it listed $196,953,000 in total assets and $365,312,000
in total debts.


OWENS CORNING: Posts $17 Million Net Loss in June 2005
------------------------------------------------------

                            Owens Corning
                            Balance Sheet
                         As of June 30, 2005
                           (In Thousands)

Current Assets:
    Cash and cash equivalents                           $706,383
    Receivables                                          401,128
    Receivables-Inter-company                            984,823
    Inventories                                          241,424
    Insurance for Asbestos Litigation Claims                   0
    Deferred Income Taxes                                    484
    Income Tax Receivable                                  3,325
    Other Current Assets                                  21,484
                                                     -----------
Total Current Assets                                  $2,359,051

Other Assets:
    Insurance for Asbestos Litigation Claims               4,220
    Restricted Cash                                      188,680
    Restricted cash and securities - Fibreboard                0
    Deferred Income Taxes                                931,345
    Goodwill                                              48,568
    Investment in Affiliates                              30,963
    Investment in Subsidiaries                         2,022,050
    Notes Receivable - Intercompany                        5,270
    Other Non-current Assets                             479,180
                                                     -----------
Total Other Assets                                     3,710,276

Plant & Equipment:
    Land                                                  35,164
    Buildings & Leasehold Improvements                   550,801
    Machinery & Equipment                              2,197,524
    Construction in Progress                             103,354
    Less: Accumulated Depreciation                     1,605,895
                                                     -----------
Net Plant and Equipment                                1,280,948
                                                     -----------
TOTAL ASSETS                                          $7,350,275
                                                     ===========

Liabilities not Subject to Compromise:
    Accounts Payable & Accrued Liabilities               512,000
    Inter-company Liabilities                            981,928
    Short-term debt                                            0
    Long-term debt - current portion                       1,367
                                                     -----------
Total Current Liabilities                              1,495,295

Long-Term Debt                                             9,691

Other:
Other Employee Benefits Liability                        220,804
Pension Plan Liability                                   617,554
Other Liability                                          165,973
                                                     -----------
Total Non-Current Liabilities                          1,004,331
                                                     -----------
Total Postpetition Liabilities                         2,509,317

Prepetition Liabilities:
    Accounts Payable and Accrued Liabilities             260,299
    Other Employee Benefits Liability                    197,505
    Pension Plan Liability                                     0
    Debt-US Bank Credit Facility                       1,450,986
    Debt-Bonds & Other                                 1,501,315
    Asbestos-Related Liability                         6,166,734
    Inter-company                                      2,452,666
    Other                                                      0
                                                     -----------
Total Prepetition Liabilities                         12,029,505

Total Liabilities                                     14,538,822

Minority Interest                                              0

Stockholder's Equity:
    Common Stock                                         697,298
    Retained Earnings (Deficit)                       (7,532,019)
    Accumulated Comprehensive Income (Loss)               (5,802)
    Other                                               (348,024)
                                                     -----------
Net Stockholder's Equity                              (7,188,547)
                                                     -----------
TOTAL LIABILITIES & STOCKHOLDER'S EQUITY              $7,350,275
                                                     ===========

                           Owens Corning
                      Statement of Operations
                  For the Month Ended June 30, 2005
                           (In Thousands)

Net sales                                               $365,763
Cost of Sales                                            291,507
                                                     -----------
Gross Margin                                              74,256

Operating Expenses:
    Marketing and Administrative Expenses                 35,146
    Science and Technology Expenses                        2,785
    Provision for Asbestos Litigation Claims                   0
    Insider Compensation                                     838
    Restructure Costs                                          0
    Other Expenses                                           511
                                                     -----------
Income (Loss) from Operations                             34,976

Other Expenses:
    Cost of Borrowed Funds                                    44
    Other                                                      0
                                                     -----------
Income (Loss) Before Reorganization Items                 34,932

Reorganization Items:
    Professional Fees                                      2,758
    U.S. Trustee Quarterly Fees                               13
    Interest Earned on Accumulated Cash from Chapter 11   (1,461)
    (Gain) Loss from sale of equipment                         0
    (Gain) Loss from Settlement of Liabilities                 0
    Other Reorganization Expenses                          1,005
                                                     -----------
Total Reorganization Expenses                              2,315
                                                     -----------
Income (Loss) Before Income Taxes                         32,617

Provision (credit) for Income Tax                         50,438
                                                     -----------
Income (Loss) Before Minority Interest and
    Equity in Net Income (Loss) of Affiliates            (17,821)
Minority interest                                              0
Equity in net income (loss) of affiliates                    336
                                                     -----------
Net Income (Loss)                                       ($17,485)
                                                     ===========

                           Owens Corning
             Statement of Cash Receipts & Disbursements
                 For the Month Ended June 30, 2005
                           (In Thousands)

Cash, Beginning of Month                                $631,390

Receipts:
    Customer Receipts                                    371,936
    Inter-company Sales                                    5,169
    Loans and Advances                                         0
    Sale of Assets                                             0
    Other Receipts                                         4,960
    Inter-company Transfers                              108,881
    Transfers from DIP                                   279,995
                                                     -----------
Total Receipts                                          $770,941

Disbursements:
    Net Payroll                                           32,261
    Payroll Taxes                                              0
    Sales Use & Other Taxes                                5,847
    Inventory Purchases                                  131,276
    Insurance                                              2,194
    Administrative & Selling                              55,747
    Other                                                100,832
    Inter-company Transfers                               85,718
    Transfers to DIP                                     280,005
    Professional Fees                                      2,046
    U.S. Trustee Quarterly Fees                                0
    Court costs                                                0
    Adjustment                                                 0
                                                     -----------
Total Disbursements                                     $695,948

Net Cash Flow                                             74,993
                                                     -----------
Cash -- End of Month                                    $706,383
                                                     ===========

Headquartered in Toledo, Ohio, Owens Corning --
http://www.owenscorning.com/-- manufactures fiberglass  
insulation, roofing materials, vinyl windows and siding, patio
doors, rain gutters and downspouts.  The Company filed for chapter
11 protection on October 5, 2000 (Bankr. Del. Case. No. 00-03837).
Mark S. Chehi, Esq., at Skadden, Arps, Slate, Meagher & Flom,
represents the Debtors in their restructuring efforts.  At Sept.
30, 2004, the Company's balance sheet shows $7.5 billion in assets
and a $4.2 billion stockholders' deficit.  The company reported
$132 million of net income in the nine-month period ending
Sept. 30, 2004.  (Owens Corning Bankruptcy News, Issue No. 116;
Bankruptcy Creditors' Service, Inc., 215/945-7000)


OWENS CORNING: Posts $6 Million Net Loss in July 2005
-----------------------------------------------------

                            Owens Corning
                            Balance Sheet
                         As of July 31, 2005
                           (In Thousands)

Current Assets:
    Cash and cash equivalents                           $749,061
    Receivables                                          387,453
    Receivables-Inter-company                            982,967
    Inventories                                          250,736
    Insurance for Asbestos Litigation Claims                   0
    Deferred Income Taxes                                    484
    Income Tax Receivable                                  3,325
    Other Current Assets                                  19,249
                                                     -----------
Total Current Assets                                  $2,393,275

Other Assets:
    Insurance for Asbestos Litigation Claims               4,220
    Restricted Cash                                      188,539
    Restricted cash and securities - Fibreboard                0
    Deferred Income Taxes                                916,777
    Goodwill                                              48,568
    Investment in Affiliates                              32,269
    Investment in Subsidiaries                         2,022,050
    Notes Receivable - Intercompany                        5,270
    Other Non-current Assets                             471,923
                                                     -----------
Total Other Assets                                     3,689,616

Plant & Equipment:
    Land                                                  34,968
    Buildings & Leasehold Improvements                   550,403
    Machinery & Equipment                              2,188,995
    Construction in Progress                             118,537
    Less: Accumulated Depreciation                     1,615,655
                                                     -----------
Net Plant and Equipment                                1,277,248
                                                     -----------
TOTAL ASSETS                                          $7,360,139
                                                     ===========

Liabilities not Subject to Compromise:
    Accounts Payable & Accrued Liabilities               437,474
    Inter-company Liabilities                          1,074,061
    Short-term debt                                            0
    Long-term debt - current portion                       1,367
                                                     -----------
Total Current Liabilities                              1,512,902

Long-Term Debt                                             9,648

Other:
Other Employee Benefits Liability                        223,391
Pension Plan Liability                                   617,633
Other Liability                                          164,649
                                                     -----------
Total Non-Current Liabilities                          1,005,673
                                                     -----------
Total Postpetition Liabilities                         2,528,223

Prepetition Liabilities:
    Accounts Payable and Accrued Liabilities             259,824
    Other Employee Benefits Liability                    195,272
    Pension Plan Liability                                     0
    Debt-US Bank Credit Facility                       1,450,986
    Debt-Bonds & Other                                 1,501,268
    Asbestos-Related Liability                         6,166,734
    Inter-company                                      2,452,666
    Other                                                      0
                                                     -----------
Total Prepetition Liabilities                         12,026,750

Total Liabilities                                     14,554,973

Minority Interest                                              0

Stockholder's Equity:
    Common Stock                                         697,298
    Retained Earnings (Deficit)                       (7,538,043)
    Accumulated Comprehensive Income (Loss)               (6,073)
    Other                                               (348,016)
                                                     -----------
Net Stockholder's Equity                              (7,194,834)
                                                     -----------
TOTAL LIABILITIES & STOCKHOLDER'S EQUITY              $7,360,139
                                                     ===========

                           Owens Corning
                      Statement of Operations
                  For the Month Ended July 31, 2005
                           (In Thousands)

Net sales                                               $331,544
Cost of Sales                                            265,870
                                                     -----------
Gross Margin                                              65,674

Operating Expenses:
    Marketing and Administrative Expenses                 35,397
    Science and Technology Expenses                        2,661
    Provision for Asbestos Litigation Claims                   0
    Insider Compensation                                     810
    Restructure Costs                                          0
    Other Expenses                                        11,925
                                                     -----------
Income (Loss) from Operations                             14,881

Other Expenses:
    Cost of Borrowed Funds                                   111
    Other                                                      0
                                                     -----------
Income (Loss) Before Reorganization Items                 14,770

Reorganization Items:
    Professional Fees                                      2,488
    U.S. Trustee Quarterly Fees                               (3)
    Interest Earned on Accumulated Cash from Chapter 11   (1,221)
    (Gain) Loss from sale of equipment                         0
    (Gain) Loss from Settlement of Liabilities                 0
    Other Reorganization Expenses                          2,527
                                                     -----------
Total Reorganization Expenses                              3,791
                                                     -----------
Income (Loss) Before Income Taxes                         10,979

Provision (credit) for Income Tax                         17,037
                                                     -----------
Income (Loss) Before Minority Interest and
    Equity in Net Income (Loss) of Affiliates             (6,058)
Minority interest                                              0
Equity in net income (loss) of affiliates                     34
                                                     -----------
Net Income (Loss)                                        ($6,024)
                                                     ===========

                           Owens Corning
             Statement of Cash Receipts & Disbursements
                 For the Month Ended July 31, 2005
                           (In Thousands)

Cash, Beginning of Month                                $706,383

Receipts:
    Customer Receipts                                    343,947
    Inter-company Sales                                    2,998
    Loans and Advances                                         0
    Sale of Assets                                             0
    Other Receipts                                        16,116
    Inter-company Transfers                              104,007
    Transfers from DIP                                   217,027
                                                     -----------
Total Receipts                                          $684,096

Disbursements:
    Net Payroll                                           32,433
    Payroll Taxes                                             38
    Sales Use & Other Taxes                                5,405
    Inventory Purchases                                  132,346
    Insurance                                              2,087
    Administrative & Selling                              58,434
    Other                                                 96,672
    Inter-company Transfers                               90,890
    Transfers to DIP                                     217,027
    Professional Fees                                      6,072
    U.S. Trustee Quarterly Fees                               15
    Court costs                                                0
    Adjustment                                                 0
                                                     -----------
Total Disbursements                                     $641,418

Net Cash Flow                                             42,678
                                                     -----------
Cash -- End of Month                                    $749,061
                                                     ===========

Headquartered in Toledo, Ohio, Owens Corning --
http://www.owenscorning.com/-- manufactures fiberglass  
insulation, roofing materials, vinyl windows and siding, patio
doors, rain gutters and downspouts.  The Company filed for chapter
11 protection on October 5, 2000 (Bankr. Del. Case. No. 00-03837).
Mark S. Chehi, Esq., at Skadden, Arps, Slate, Meagher & Flom,
represents the Debtors in their restructuring efforts.  At Sept.
30, 2004, the Company's balance sheet shows $7.5 billion in assets
and a $4.2 billion stockholders' deficit.  The company reported
$132 million of net income in the nine-month period ending
Sept. 30, 2004.  (Owens Corning Bankruptcy News, Issue No. 116;
Bankruptcy Creditors' Service, Inc., 215/945-7000)


RELIANCE GROUP: Posts $1.8 Million Net Loss in August 2005
----------------------------------------------------------

RELIANCE GROUP HOLDINGS, INC., et al.
Unaudited Consolidated Balance Sheet,
excluding subsidiaries which
are not Debtors-in-Possession                31-Aug-2005
_____________________________________        ___________


ASSETS

Cash                                         $47,022,000
Accounts and Notes Receivable                 13,090,000
Prepaid expenses and deposits                    353,000
Due from Reliance Development Group,
   less allowance of $59,334,000                       0
Note Receivable from Reorganized
   RFS Corporation                             2,537,000
Plant, property & equipment                            -
                                        ----------------
      Total Assets                           $63,002,000
                                        ================

LIABILITIES & SHAREHOLDERS' DEFICIT

Liabilities not subject to compromise
   Postpetition accounts payable              $1,322,000
   Professional fee holdback payable           1,771,000
   PBGC administrative claim                           0
Liabilities subject to compromise            851,852,000
                                        ----------------
      Total liabilities                     $854,945,000
                                        ----------------

Shareholders' deficit:
   Common stock                              $11,616,000
   Additional paid in capital                558,541,000
   Accumulated deficit                    (1,362,100,000)
                                        ----------------
      Total shareholders' deficit          ($791,943,000)
                                        ----------------
      Total liabilities & deficit            $63,002,000
                                        ================

RELIANCE GROUP HOLDINGS, INC., et al.
Unaudited Consolidated Statement of           1-Aug-2005
Operations, excluding subsidiaries                to
which are not Debtors-in-Possession          31-Aug-2005
_____________________________________        ___________


Revenues                                              $0
                                        ----------------

Costs and expenses:
   Operating and administrative                  $28,000
   Pension Plan Actuarial
     Adjustments and Expenses                          0
   Depreciation                                        0
                                        ----------------
   Total costs and expenses                      $28,000
                                        ----------------
Loss before reorganization items                ($28,000)
                                        ----------------
Reorganization items:

   Professional fees                            $529,000
   Correction on interest
      due on bonds                             1,342,000
   Interest earned on accumulated
      cash resulting from
      Chapter 11 proceeding                     (135,000)
                                        ----------------
   Total reorganization items                 $1,736,000
                                        ----------------
Income tax benefits                                    0
                                        ----------------
Net Income (loss)                            ($1,764,000)
                                        ================

RELIANCE GROUP HOLDINGS, INC., et al.
Unaudited Consolidated Statement of           1-Aug-2005
Cash Flows, excluding subsidiaries                to
which are not Debtors-in-Possession          31-Aug-2005
_____________________________________        ___________


Cash flows from operating activities:

   Loss from operations before
      reorganization items                      ($28,000)
   Adjustments to reconcile loss to
      net cash provided by
      operating activities:
         Income Tax Recovery                           0
         Depreciation                                  0
   Changes in:
      Prepaid expenses                                 0
      Postpetition payables                      (15,000)
      Increase in Liabilities
        subject to compromise                          0
                                        ----------------
   Net cash (used) provided by
       operating activities before
       reorganization items                      (43,000)
                                        ----------------
   Operating cash flows from
      reorganization items:
         Interest earned                         135,000
         Application of retainer
           towards reorganization
           professional fees                           0
         Payment of
           reorganization items               (1,063,000)
                                        ----------------
   Net cash used by
      reorganization items                      (928,000)
                                        ----------------
   Net cash used by
      operating activities                      (971,000)
                                        ----------------
Cash flows from investing activities:
   Receipt from Reliance
     Development Group                                 0
                                        ----------------
      Net cash provided by
         investing activities                          0
                                        ----------------
Cash flow from financing activities:
   Proceeds of split dollar policies                   0
                                        ----------------
      Net cash provided by
         financing activities                          0
                                        ----------------
Net decrease in cash                           ($971,000)

Cash at beginning of period                   47,993,000
                                        ----------------
Cash at end of period                        $47,022,000
                                        ================

Headquartered in New York, New York, Reliance Group Holdings, Inc.
-- http://www.rgh.com/-- is a holding company that owns 100% of     
Reliance Financial Services Corporation.  Reliance Financial, in
turn, owns 100% of Reliance Insurance Company.  The holding and
intermediate finance companies filed for chapter 11 protection on
June 12, 2001 (Bankr. S.D.N.Y. Case No. 01-13403) listing
$12,598,054,000 in assets and $12,877,472,000 in debts.  The
insurance unit is being liquidated by the Insurance Commissioner
of the Commonwealth of Pennsylvania.  (Reliance Bankruptcy News,
Issue No. 80; Bankruptcy Creditors' Service, Inc., 215/945-7000)


ROBOTIC VISION: Posts $1 Million Net Loss in July 2005
------------------------------------------------------
On Aug. 31, 2005, Robotic Vision Systems, Inc., nka Acuity
Cimatrix, Inc., delivered a copy of its July 2005 monthly
operating report to the U.S. Securities and Exchange Commission.

Robotic Vision reported a $1,182,000 net loss on $1,557,000 of net
sales for the month ending July 31, 2005.

At July 31, 2005, Robotic Vision's balance sheet showed:

    Total Current Assets                       $6,628,000
    Total Assets                               26,601,000
    Total Liabilities Subject to Compromise  (164,540,000)
    Total Liabilities                        (163,877,000)
    Shareholders' Equity                     $190,479,000

A full-text copy of Robotic Vision Systems, Inc.'s July 2005
Monthly Operating Report is available at no charge at
http://ResearchArchives.com/t/s?196

Headquartered in Nashua, New Hampshire, Robotic Vision Systems,
Inc., n/k/a Acuity Cimatrix, Inc. -- http://www.rvsi.com/--  
designs, manufactures and markets machine vision, automatic
identification and related products for the semiconductor capital
equipment, electronics, automotive, aerospace, pharmaceutical and
other industries.  The Company, together with its debtor-
affiliate, filed for chapter 11 protection on Nov. 19, 2004
(Bankr. D. N.H. Case No. 04-14151).  Bruce A. Harwood, Esq., at
Sheehan, Phinney, Bass + Green represents the Debtors in their
restructuring efforts.  When the Debtors filed for protection from
their creditors, they listed $43,046,000 in total assets and
$51,338,000 in total debts.


SONICBLUE INC: Files July 2005 Monthly Operating Report
-------------------------------------------------------
At July 31, 2005, SONICblue Incorporated reports that it is
sitting on $78,542,169 of cash, has accrued $836,669 in
postpetition liabilities and faces a $236,604,166 mountain of
prepetition debts.

A full-text copy of SONICblue Inc.'s July 2005 Operating Report is
available at no charge at http://ResearchArchives.com/t/s?ec

Headquartered in Santa Clara, California, SONICblue Incorporated
is involved in the converging Internet, digital media,
entertainment and consumer electronics markets.  The Company,
together with three of its wholly owned subsidiaries, Diamond
Multimedia Systems, Inc., ReplayTV, Inc., and Sensory Science
Corporation, filed for chapter 11 protection on Mar. 21, 2003
(Bankr. N.D. Calif. Case Nos. 03-51775 to 03-51778).  Craig A.
Barbarosh, Esq., at the LAw Offices of Pillsbury Winthrop,
represents the Debtors in their restructuring efforts.  When the
Debtors filed for protection from their creditors, they listed
assets totaling $342,871,000 and debts totaling $335,473,000.


UAL CORP: Posts $29.7 Million Net Loss in August 2005
-----------------------------------------------------
UAL Corporation (OTC Bulletin Board: UALAQ), the holding company
whose primary subsidiary is United Airlines, filed its August
Monthly Operating Report with the United States Bankruptcy Court
for the Northern District of Illinois on Sept. 21 ,2005.  The
company reported an operating profit of $80 million for August
2005.  This represents a $92 million improvement in operating
profit over the same period last year, despite a 43% increase in
fuel prices for mainline and United Express operations, which
resulted in a $125 million increase in fuel expenses year-over-
year.

In August 2004, the company reported an operating loss of
$12 million.  For August 2005, the company reported a net loss of
$30 million, including $82 million of largely non-cash
reorganization expenses driven by charges related to the rejection
of aircraft.  Excluding reorganization expenses, the company
reported a net profit of $52 million.  As previously disclosed,
the company will continue to record large non-cash reorganization
items as it moves towards exit.

Mainline unit costs in August increased 6% over the same month
last year driven by 6% lower capacity and higher fuel expense.  
Excluding fuel, mainline unit costs in August decreased 5% year-
over- year despite the capacity decrease.   Mainline passenger
unit revenue in August increased 9% over the same period a year
ago.

UAL ended August with a cash balance of $2.8 billion, which
included $917 million in restricted cash (filing entities only).
UAL met the requirements of its DIP financing for the month of
August.

"United has swung from an operating loss in August one year ago to
a respectable operating profit today, despite record fuel prices.  
The $217 million operating earnings improvement excluding fuel
expense is a testament to the significant changes United has made.  
The work we have done significantly improves United's ability to
compete with the best U.S. airlines," said Jake Brace, executive
vice president and chief financial officer.

"We are currently working to secure the best exit financing on the
most favorable terms.  With the court's approval of our exit
schedule, United is approaching the end of its restructuring."


             UAL Corporation and Subsidiary Companies
         Condensed Consolidating Statement of Operations
               For The Month Ended August 31, 2005
                         (In Thousands)

Total operating revenues                             $1,773,616

Total operating expenses                              1,693,529

Earnings (loss) from operations                          80,087

Non-operating income (expenses):
   Net interest expense                                 (46,592)
   Other income (expenses), net                          18,348
                                                     ----------
Total non-operating income (expenses)                   (28,244)

Net Earnings (loss) before Reorganization items          51,843

Reorganization Expenses                                 (81,579)
                                                     ----------
Net earnings (loss)                                    ($29,736)
                                                     ==========

A full-text copy of UAL Corporation's August 2005 Operating
Report is available for free at the Securities and Exchange
Commission at http://ResearchArchives.com/t/s?1b9

Headquartered in Chicago, Illinois, UAL Corporation --
http://www.united.com/-- through United Air Lines, Inc., is the  
holding company for United Airlines -- the world's second largest
air carrier.  The Company filed for chapter 11 protection on  
December 9, 2002 (Bankr. N.D. Ill. Case No. 02-48191).  James H.M.
Sprayregen, Esq., Marc Kieselstein, Esq., David R. Seligman, Esq.,
and Steven R. Kotarba, Esq., at Kirkland & Ellis, represent the
Debtors in their restructuring efforts.  When the Debtors filed
for protection from their creditors, they listed $24,190,000,000
in assets and $22,787,000,000 in debts.  (United Airlines
Bankruptcy News, Issue No. 101; Bankruptcy Creditors' Service,
Inc., 215/945-7000)


WESTPOINT STEVENS: Post $40.9 Million Net Loss at Aug. 7
--------------------------------------------------------

                       WESTPOINT STEVENS, INC.
                           Balance Sheet
                         At August 7, 2005
                           (in thousands)

                               Assets

Current Assets
   Cash and cash equivalents                            $15,423
   Short-term investments                                     -
   Accounts receivable, net                             149,074
   Total inventories                                    238,269
   Prepaid & other current assets                        16,368
                                                     ----------
Total current assets                                    419,134

Total investments & other assets                         92,858
Goodwill                                                      -
Property, plant and equipment, net                      447,121
                                                     ----------
TOTAL ASSETS                                           $959,113
                                                     ==========

           Liabilities and Shareholders' Equity (Deficit)

Liabilities Not Subject to Compromise:
   Senior Credit Facility                              $437,168
   DIP Credit Agreement                                  92,128
   Second Lien Facility                                 165,000
   Accrued interest payable                               2,643
   Accounts payable - trade                              52,203
   Accounts payable - intercompany                      177,143
   Other payables and accrued liabilities                88,490
   Deferred income taxes                                      -
   Pension and other liabilities                        149,422
                                                     ----------
Total liabilities not subject to compromise           1,164,197

Liabilities Subject to Compromise:
   Senior Notes                                       1,000,000
   Deferred financing fees                               (3,398)
   Accrued interest payable on Senior Notes              36,313
   Accounts payable                                      27,475
   Other payables and accrued liabilities                 8,231
   Pension and other liabilities                         15,469
                                                     ----------
Total liabilities subject to compromise               1,084,090
                                                     ----------
Total Liabilities                                     2,248,287

Shareholders' Equity (Deficit)
   Equity of subsidiaries                              (123,757)
   Common stock                                             711
   Capital Surplus/Treasury Stock                        41,122
   Retained earnings (deficit)                       (1,097,169)
   Minimum pension liability adjustment                (109,403)
   Other adjustments                                       (687)
   Unearned compensation                                      -
                                                     ----------
Total Shareholders' Equity (Deficit)                 (1,289,174)
                                                     ----------
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY (DEFICIT)   $959,113
                                                     ==========


                       WESTPOINT STEVENS, INC.
                       Statement of Operations
                   July 1, 2005 to August 7, 2005
                           (in thousands)

Total sales                                            $102,800
Cost of sales                                           113,706
                                                     ----------
   Gross profit                                         (10,906)

Selling and administrative expenses
   Selling expense                                        3,310
   Warehousing and shipping                               5,239
   Advertising                                              836
   Division administrative expense                          960
   MIS expense                                              836
   Corporate administrative expense                         888
                                                     ----------
Total selling and administrative expense                 12,159

Restructuring and impairment charge                         961
Fixed asset impairment charge                                 -
                                                     ----------
Profit/(loss) from operations                           (24,026)
                                                     ----------
Interest expense
   Interest expense - outside                             9,148
   Capitalized interest expense                            (165)
   Interest expense - intercompany                          813
   Interest income                                            -
   Interest income - intercompany                             -
                                                     ----------
Net interest expense                                      9,796

Other expense
   Miscellaneous                                            346
   Royalties - intercompany                                 445
   Transaction gain/loss                                      -
                                                     ----------
Total other expense                                         791

Other income
   Royalties - intercompany                                   -
   Dividends                                                  -
   Sale of assets                                           401
   Miscellaneous                                             21
                                                     ----------
   Total other income                                       422
                                                     ----------
Net other expense                                           369
                                                     ----------
Income (loss) before Chapter 11 reorganization
   expenses and income taxes (benefit)
   and extraordinary item                               (34,191)

Chapter 11 reorganization expenses                        7,392

Income taxes (benefit)                                     (639)
                                                     ----------
Income (loss) before extraordinary item                 (40,944)

Extraordinary item - net of taxes                             -
                                                     ----------
Net income (loss)                                      ($40,944)
                                                     ==========


                       WESTPOINT STEVENS, INC.
                       Statement of Cash Flows
                   July 1, 2005 to August 7, 2005
                           (in thousands)

Cash Flows from Operations:
Net income (loss)                                      ($40,944)
   Equity adjustments                                      (397)
Non-cash items
   Depreciation and amortization expense                  8,046
   Restructuring Charge                                       7
   Gain/(Loss) on sale of assets                           (393)
Changes in Assets and Liabilities
   Decrease/(increase) -- accounts receivable             6,485
   Decrease/(increase) -- inventories                    22,616
   Decrease/(increase) -- other current assets             (460)
   Decrease/(increase) -- other noncurrent assets
      and liabilities                                       124
   Increase/(decrease) -- accounts payable (trade)       11,358
   Increase/(decrease) -- a/p (intercompany)                (15)
   Increase/(decrease) -- accrued liabilities           (11,311)
   Increase/(decrease) -- accrued interest payable        1,781
   Increase/(decrease) -- pension & other liabilities      (361)
   Increase/(decrease) -- deferred income tax                 -
                                                     ----------
Total Cash Flows from Operations                         (3,464)

Cash Flows from Investing
   Decrease/(increase) -- short term investments              -
   Capital expenditures                                  (1,264)
   Transfers                                                (12)
   Net proceeds from sale of assets                           -
                                                     ----------
Total Cash Flows from Investing                          (1,276)

Cash Flows from Financing
   Increase/(decrease) -- DIP credit agreement           17,388
                                                     ----------
Total Cash Flows from Financing                          17,388

Beginning Cash Balance                                    2,275
Change in Cash                                           12,648
                                                     ----------
Ending Cash Balance                                     $15,423
                                                     ==========

Headquartered in West Point, Georgia, WestPoint Stevens, Inc., --
http://www.westpointstevens.com/-- is the #1 US maker of bed  
linens and bath towels and also makes comforters, blankets,
pillows, table covers, and window trimmings.  It makes the Martex,
Utica, Stevens, Lady Pepperell, Grand Patrician, and Vellux
brands, as well as the Martha Stewart bed and bath lines; other
licensed brands include Ralph Lauren, Disney, and Joe Boxer.
Department stores, mass retailers, and bed and bath stores are its
main customers.  (Federated, J.C. Penney, Kmart, Sears, and Target
account for more than half of sales.) It also has nearly 60 outlet
stores.  Chairman and CEO Holcombe Green controls 8% of WestPoint
Stevens.  The Company filed for chapter 11 protection on
June 1, 2003 (Bankr. S.D.N.Y. Case No. 03-13532).  John J.
Rapisardi, Esq., at Weil, Gotshal & Manges, LLP, represents the
Debtors in their restructuring efforts. (WestPoint Bankruptcy
News, Issue No. 56; Bankruptcy Creditors' Service, Inc.,
215/945-7000)


XYBERNAUT CORP: Posts $513,514 Net Loss in August 2005
------------------------------------------------------
On Sept. 20, 2005, Xybernaut Corporation filed its monthly
operating report for the month of August 2005 with the U.S.
Bankruptcy Court for the Eastern District of Virginia, Alexandria
Division.

The company reported a $513,514 net loss on $345,815 of revenue
for the month of August 2005.

At Aug. 31, 2005, the Company's balance sheet reflects:

      Total Assets                        $6,003,829
      Total Liabilities                    3,145,642
      Stockholders' Equity                $2,888,187

A full-text copy of Xybernaut Corporation's August 2005 Monthly
Operating Report is available at no charge at
http://ResearchArchives.com/t/s?1bc

The Company's affiliate, Xybernaut Solutions, Inc., also filed its
monthly operating report for the month of August 2005 with the
U.S. Bankruptcy Court for the Eastern District of Virginia.

A full-text copy of Xybernaut Solution Inc.'s August 2005 Monthly
Operating Report is available at no charge at
http://ResearchArchives.com/t/s?1bd

Headquartered in Fairfax, Virginia, Xybernaut Corporation,
develops and markets small, wearable, mobile computing and
communications devices and a variety of other innovative products
and services all over the world.  The corporation never turned a
profit in its 15-year history.  The Company and its affiliate,
Xybernaut Solutions, Inc., filed for chapter 11 protection on  
July 25, 2005 (Bankr. E.D. Va. Case Nos. 05-12801 and 05-12802).   
John H. Maddock III, Esq., at McGuireWoods LLP, represents the
Debtors in their chapter 11 proceedings.  When the Debtors filed
for protection from their creditors, they listed $40 million in
total assets and $3.2 million in total debts.

                          *********

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

Each Tuesday edition of the TCR contains a list of companies with
insolvent balance sheets whose shares trade higher than $3 per
share in public markets.  At first glance, this list may look like
the definitive compilation of stocks that are ideal to sell short.  
Don't be fooled.  Assets, for example, reported at historical cost
net of depreciation may understate the true value of a firm's
assets.  A company may establish reserves on its balance sheet for
liabilities that may never materialize.  The prices at which
equity securities trade in public market are determined by more
than a balance sheet solvency test.

A list of Meetings, Conferences and Seminars appears in each
Wednesday's edition of the TCR. Submissions about insolvency-
related conferences are encouraged. Send announcements to
conferences@bankrupt.com.

Each Friday's edition of the TCR includes a review about a book of
interest to troubled company professionals. All titles are
available at your local bookstore or through Amazon.com. Go to
http://www.bankrupt.com/books/to order any title today.

Monthly Operating Reports are summarized in every Saturday edition
of the TCR.

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.

This material is copyrighted and any commercial use, resale or
publication in any form (including e-mail forwarding, electronic
re-mailing and photocopying) is strictly prohibited without prior
written permission of the publishers.  Information contained
herein is obtained from sources believed to be reliable, but is
not guaranteed.

The TCR subscription rate is $675 for 6 months delivered via e-
mail. Additional e-mail subscriptions for members of the same firm
for the term of the initial subscription or balance thereof are
$25 each.  For subscription information, contact Christopher
Beard at 240/629-3300.

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