TCR_Public/051029.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, October 29, 2005, Vol. 9, No. 257

                          Headlines

ADELPHIA COMMS: Posts $85.6 Million Net Loss in September 2005
ADELPHIA COMMS: Century/ML's Sept. 2005 Monthly Operating Report
AOL LATIN: Files Monthly Operating Report for August 2005
ATA AIRLINES: Posts $53,000 Net Loss in August 2005
FOAMEX INTERNATIONAL: Files Schedules of Assets and Debts

FOMAEX INTERNATIONAL: FMXI Inc.'s Schedules of Assets and Debts
FOAMEX INT'L: Foamex Asia Inc.'s Schedules of Assets and Debts
FOAMEX INT'L: Foamex Capital Corp.'s Schedules of Assets & Debts
FOAMEX INTERNATIONAL: Carpet Cushion's Schedules of Assets & Debts
FOAMEX INT'L: Foamex Latin America's Schedules of Assets & Debts

FOAMEX INTERNATIONAL: Foamex LP's Schedules of Assets and Debts
FOAMEX INT'L: Foamex Mexico's Schedules of Assets and Debts
FOAMEX INT'L: Foamex Mexico II's Schedules of Assets and Debts
FRESH CHOICE: Posts $320,082 Net Loss in Four Weeks Ended Oct. 2
INTERMET CORP: Posts $8.6 Million Net Loss in September 2005

SONICBLUE INC: Files September 2005 Monthly Operating Report
XYBERNAUT CORP: Posts $607,402 Net Loss in September 2005


                          *********


ADELPHIA COMMS: Posts $85.6 Million Net Loss in September 2005
--------------------------------------------------------------

             Adelphia Communications Corporation, et al.
                Unaudited Consolidated Balance Sheet
                      As of September 30, 2005
                       (Dollars in thousands)

                               ASSETS

Cash and cash equivalents                              $326,022
Restricted cash                                          21,889
Accounts receivables - net                               95,647
Receivable for securities                                23,529
Other current assets                                    190,522
                                                    -----------
Total current assets                                    657,609

Restricted cash                                           3,027
Investments in equity affiliates                        227,774
Receivables from non-filing entities                    763,199
Property, plant and equipment - net                   4,240,114
Intangible assets - net                               7,073,559
Other noncurrent assets - net                            95,393
                                                    -----------
Total Assets                                        $13,060,675
                                                    ===========

                LIABILITIES AND STOCKHOLDERS' EQUITY

Accounts payable                                        $82,370
Subscriber advance payments and deposits                 31,440
Accrued liabilities                                     536,901
Deferred income                                          24,248
Current portion of parent and subsidiary debt           810,905
                                                    -----------
Total current liabilities                             1,485,864

Other liabilities                                        34,900
Deferred income                                          62,416
Deferred income taxes                                   827,157
                                                    -----------
Total noncurrent liabilities                            924,473

Liabilities subject to compromise                    18,466,033
                                                    -----------
Total liabilities                                    20,876,370

Minority interests in equity of subsidiary               74,986

Stockholders' equity:
    Series preferred stock                                  397
    Class A and Class B common stock                      2,548
    Additional paid-in capital                        9,565,470
    Accumulated other comprehensive income                   42
    Accumulated deficit                             (17,431,201)
    Treasury stock, at cost                             (27,937)
                                                    -----------
Total stockholders' equity                           (7,890,681)
                                                    -----------
Total liabilities and stockholders' equity          $13,060,675
                                                    ===========

             Adelphia Communications Corporation, et al.
           Unaudited Consolidated Statements of Operations
                   Month Ended September 30, 2005
                       (Dollars in thousands)

Revenue                                                $344,018
Cost and expenses:
    Direct operating and programming                    232,386
    Selling, general and administrative                  12,603
    Investigation, re-audit and sale transaction co      10,575
    Depreciation and amortization                        66,264
    Impairment of long-lived assets                      14,604
    Provision for uncollectible amounts from Rigases      9,500
    Gains on dispositions of long-lived assets                -
                                                    -----------
Operating income (loss)                                  (1,914)

Other income (expense):
    Interest expense                                    (38,620)
    Impairment of cost & available for sale investments       -
    Other income (expense) - net                             94
                                                    -----------
       Total other expense - net                        (38,526)
                                                    -----------
Loss from continuing operations before
reorganization                                          (40,440)

Reorganization expenses due to bankruptcy                (7,955)
                                                    -----------
Loss from continuing operations before income taxes     (48,395)
Income tax expense                                      (37,800)
Share of losses of equity affiliates - net                  307
Minority's interest in subsidiary losses - net              287
                                                    -----------
Net loss                                               ($85,601)
                                                    ===========

             Adelphia Communications Corporation, et al.
           Unaudited Consolidated Statements of Cash Flows
              For the Month Ended September 30, 2005
                       (Dollars in thousands)

Cash flows from operating activities:
    Net loss                                           ($85,601)
    Adjustments to reconcile net loss to net cash
    provided by (used in) operating activities:
       Depreciation and amortization                     66,264
       Impairment of long-lived assets                   14,604
       Provision for uncollectible amounts from Rig       9,500
       Amortization of debt issuance costs                  276
       Impairment of cost & available for sale investments    -
       Provision for settlements                              -
       Reorganization expenses due to bankruptcy          7,955
       Deferred tax expense                              37,800
       Share in losses of equity affiliates - net          (307)
       Minority interest in losses of subsidiaries         (287)
       Other noncash gains                                 (272)
       Depreciation, amortization and other non-cash
          items from discontinued operations                  -
       Change in operating assets & liabilities           9,899
                                                    -----------
Net cash provided by operating activities before
payment of reorganization expenses                       59,831

Reorganization expenses paid during the period           (5,071)
                                                    -----------
Net cash provided by (used in) operating activities      54,760

Cash flows from investing activities:
    Expenditures for property, plant and equipment      (49,519)
    Changes in restricted cash                             (554)
    Other                                                 5,646
                                                    -----------
Net cash used in investing activities                   (44,427)

Cash flows from financing activities:
    Proceeds from debt                                   18,000
    Repayments of debt                                   (1,344)
    Payment of debt issuance costs                            -
                                                    -----------
Net cash provided by financing activities                16,656

Change in cash and cash equivalents cash                 26,989

Cash, beginning of period                               299,033
                                                    -----------
Cash, end of period                                    $326,022
                                                    ===========

Headquartered in Coudersport, Pennsylvania, Adelphia
Communications Corporation (OTC: ADELQ) is the fifth-largest cable
television company in the country.  Adelphia serves customers in
30 states and Puerto Rico, and offers analog and digital video
services, high-speed Internet access and other advanced services
over its broadband networks.  The Company and its more than 200
affiliates filed for Chapter 11 protection in the Southern
District of New York on June 25, 2002.  Those cases are jointly
administered under case number 02-41729.  Willkie Farr & Gallagher
represents the ACOM Debtors.  (Adelphia Bankruptcy News, Issue
No. 111; Bankruptcy Creditors' Service, Inc., 215/945-7000)


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

                      Century-ML Cable Venture
                       (Debtor-In-Possession)
                      Unaudited Balance Sheet
                      As of September 30, 2005
                       (Dollars in thousands)

                               ASSETS

Cash and cash equivalents                                $20,317
Subscriber receivables - net                                 262
Investment in Century-ML Corporation                     123,081
Related-party receivables                                  3,811
Other current assets                                       1,172
                                                        --------
Total current assets                                     148,643

Property, plant and equipment - net                        4,853
Intangible assets, net                                     1,508
                                                        --------
     Total assets                                       $155,004
                                                        ========

               LIABILITIES AND STOCKHOLDERS' EQUITY

Accounts payable                                            $203
Subscriber advance payments and deposits                      93
Accrued expenses and other liabilities                     3,527
Intercompany payables                                      5,186
                                                        --------
Total current liabilities                                  9,009
                                                        --------

Long-term accrued and other liabilities
Deferred revenues                                            136
Deferred income taxes                                          5
                                                        --------
Total non-current liabilities                                141

Liabilities subject to compromise:
     Accrued expenses and other liabilities                  384
     Intercompany payables                                11,423
                                                        --------
        Total liabilities subject to compromise           11,807
                                                        --------
        Total liabilities                                 20,957
                                                        --------
Partners' equity:
     Partners' contributions                              56,800
     Partners' retained earnings                          77,247
                                                        --------
     Total partners' equity                              134,047
                                                        --------
     Total liabilities and partners' equity             $155,004
                                                        ========

                      Century-ML Cable Venture
                       (Debtor-In-Possession)
                 Unaudited Statement of Operations
               For the Month Ended September 30, 2005
                       (Dollars in thousands)

Revenue                                                   $1,079

Cost and expenses:
     Direct operating and programming                        549
     Selling, general and administrative                     100
     Management fees                                          34
     Non-recurring professional fees                           -
     Depreciation                                             62
                                                        --------
Operating income                                             334

Other income:
     Interest income, net                                     45
     Equity in net income of Century-ML Cable
        Corporation, net of taxes                          1,612
                                                        --------
Income before reorganization expenses                      1,991
Reorganization expenses due to bankruptcy                    (84)
                                                        --------
Income before income taxes                                 1,907
Income tax expense                                           (73)
                                                        --------
Net income                                                $1,834
                                                        ========

                      Century-ML Cable Venture
                       (Debtor-In-Possession)
                 Unaudited Statement of Cash Flows
               For the Month Ended September 30, 2005
                      (Dollars in thousands)

Cash flow from operating activities:
Net income                                                $1,834
     Adjustments to reconcile net income
         to net cash provided by (used in)
         operating activities:
     Depreciation                                             62
     Reorganization expenses due to bankruptcy                84
     Non-recurring professional fees                           -
     Equity in net income of Century-ML Cable
        Corp., net of taxes                               (1,612)
     Change in assets and liabilities:                       357
                                                        --------
                                                             725
Reorganization expenses during the period                   (333)
                                                        --------
Net cash provided by operating activities                    392
Cash flows from investing activities:
     Expenditures from property, plant and equipment          (5)
                                                        --------
Net cash used in investing activities                         (5)
                                                        --------
Change in cash and cash equivalents                          387
Cash and cash equivalents, beginning of period            19,930
                                                        --------
Cash and cash equivalents, end of period                 $20,317
                                                        ========

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

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


AOL LATIN: Files Monthly Operating Report for August 2005
---------------------------------------------------------
On Oct. 17, 2005, America Online Latin America, Inc., and its
debtor-affiliates, filed their monthly operating report for the
month ended August 2005, with the United States Bankruptcy
Court for the District of Delaware.

For the month ending Aug. 31, 2005, the Company's Income Statement
shows:
                                                  Net Income/
                                      Revenue      Net Loss
                                      -------     -----------
America Online Latin                       $0     ($2,536,888)
America, Inc.

AOL Latin America Management,      $2,556,775      $2,000,056
LLC

AOL Puerto Rico Management            $77,056       ($115,135)
Services, Inc.

America Online Caribbean Basin,    $1,048,307        $479,969
Inc.

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

              America Online Latin America, Inc.
              __________________________________

      Current Assets                        $17,845,358
      Total Assets                          703,123,113
      Current Liabilities                     6,259,080
      Total Liabilities                     166,259,080
      Total Stockholders' Equity           $536,864,033


              AOL Latin America Management, LLC
              _________________________________

      Current Assets                         $6,135,201
      Total Assets                            6,433,215
      Current Liabilities                    17,608,939
      Total Liabilities                      17,608,939
      Total Stockholders' Deficit          ($11,175,724)


          AOL Puerto Rico Management Services, Inc.
          _________________________________________

      Current Assets                           $134,628
      Total Assets                              282,957
      Current Liabilities                     5,954,146
      Total Liabilities                       5,975,625
      Total Stockholders' Equity Deficit    ($5,692,321)


             America Online Caribbean Basin, Inc.
             ____________________________________

      Current Assets                        $18,263,749
      Total Assets                           18,283,899
      Current Liabilities                      (960,387)
      Total Liabilities                        (960,387)
      Total Stockholders' Equity Deficit    $19,244,285

A full-text copy of America Online Latin America, Inc., and its
debtor-affiliates' Monthly Operating Report for the month ended
August 2005, is available at no charge at:

               http://ResearchArchives.com/t/s?28a

Headquartered in Fort Lauderdale, Florida, America Online Latin
America, Inc. -- http://www.aola.com/-- offers AOL-branded     
Internet service in Argentina, Brazil, Mexico, and Puerto Rico, as
well as localized content and online shopping over its proprietary
network.  Principal shareholders in AOLA are Cisneros Group, one
of Latin America's largest media firms, Brazil's Banco Itau, and
Time Warner, through America Online.  The Company and its debtor-
affiliates filed for chapter 11 protection on June 24, 2005
(Bankr. D. Del. Case No. 05-11778).  Pauline K. Morgan, Esq., and
Edmon L. Morton, Esq., at Young Conaway Stargatt & Taylor, LLP and
Douglas P. Bartner, Esq., at Shearman & Sterling LLP represent the
Debtors in their restructuring efforts.  When the Debtors filed
for protection from their creditors, they listed total assets of
$28,500,000 and total debts of $181,774,000.


ATA AIRLINES: Posts $53,000 Net Loss in August 2005
---------------------------------------------------

               ATA Holdings Corp. and Subsidiaries
                     Unaudited Balance Sheet
                      As of August 31, 2005

ASSETS

Current assets:
   Cash and cash equivalents                        $81,712,000
   Receivables,
      net of allowance for doubtful accounts        129,278,000
   Inventories, net                                  37,765,000
   Assets Held for Sale                               2,000,000
   Prepaid expenses and other current assets         40,444,000
                                                 --------------
      TOTAL CURRENT ASSETS                          291,199,000

Property and equipment:     
   Flight equipment                                 178,533,000
   Facilities and ground equipment                  142,416,000
   Accumulated depreciation                        (174,763,000)
                                                 --------------
      TOTAL PROPERTY AND EQUIPMENT                  146,186,000

   Restricted cash                                   30,820,000
   Goodwill                                           6,987,000
   Prepaid aircraft rent                                162,000
   Investment in BATA                                 5,347,000
   Deposits and other assets                         25,855,000
                                                 --------------
      TOTAL ASSETS                                 $506,556,000
                                                 ==============

LIABILITIES AND SHAREHOLDERS' DEFICIT

Current liabilities:     
   Short Term Debt                                   41,000,000
   Accounts payable                                   3,931,000
   Air traffic liabilities                           85,006,000
   Accrued expenses                                 137,545,000
                                                 --------------
Total current liabilities                           267,482,000
     
Deferred items                                       31,881,000
Liabilities subject to compromise                 1,512,317,000
     
Commitments and contingencies     
     
Convertible redeemable preferred stock               30,000,000
     
Shareholders' deficit:     
   Preferred stock; authorized 9,999,200 shares;              -
   Common stock, without par value; authorized       66,013,000
   Treasury stock;                                  (24,778,000)
   Additional paid-in capital                        18,166,000
   Accumulated deficit                           (1,394,525,000)
                                                 --------------
      TOTAL SHAREHOLDERS' DEFICIT                (1,335,124,000)
                                                 --------------
TOTAL LIABILITIES AND SHAREHOLDERS' DEFICIT        $506,556,000
                                                 ==============

               ATA Holdings Corp. and Subsidiaries
                    Unaudited Income Statement
                For the Month Ended August 31, 2005

Operating revenues:     
   Scheduled service                                $62,561,000
   Charter                                           37,027,000
   Ground package                                       643,000
   Other                                              2,696,000
                                                 --------------
      TOTAL OPERATING REVENUES                      102,927,000
     
Operating expenses:
   Fuel and oil                                      30,620,000
   Salaries, wages and benefits                      23,118,000
   Aircraft rentals                                  11,538,000
   Handling, landing and navigation fees              6,716,000
   Aircraft maintenance, materials and repairs        2,917,000
   Crew and other employee travel                     4,135,000
   Depreciation and amortization                      2,423,000
   Passenger service                                  4,066,000
   Other selling expenses                             2,909,000
   Commissions                                        2,324,000
   Facilities and other rentals                         996,000
   Insurance                                          1,072,000
   Ground package cost                                  470,000
   Advertising                                          618,000
   Aircraft impairments and retirements                       0
   Other                                              7,346,000
                                                 --------------
      TOTAL OPERATING EXPENSES                      101,268,000
                                                 --------------
Operating income (loss)                               1,659,000

Other income (expense):
   Interest income                                      232,000
   Interest expense                                    (542,000)
   Reorganization expenses                           (1,301,000)
   Other                                               (101,000)
                                                 --------------
      TOTAL OTHER EXPENSE                            (1,712,000)
                                                 --------------
Income (loss) before income taxes                       (53,000)

Income taxes                                                  -
                                                 --------------
Net income (loss)                                      ($53,000)
                                                 ==============

               ATA Holdings Corp. and Subsidiaries
                         Cash Flow Report
                For the Month Ended August 31, 2005

Cash Flows from Operating Activities:
Net income before reorganization expenses            $1,248,000

Adjustments to reconcile net income:
   Depreciation and amortization                      2,423,000
   Other non-cash items                                 909,000

Changes in operating assets and liabilities:     
   Receivables                                        1,466,000
   Inventories                                        1,607,000
   Prepaid expenses                                  (7,755,000)
   Accounts payable                                    (635,000)
   Air traffic liabilities                           (1,952,000)
   Liabilities subject to compromise                 (3,313,000)
   Accrued expenses                                   1,053,000
                                                 --------------
NET CASH (USED IN) OPERATING ACTIVITIES              (4,949,000)
     
Cash Flows from Reorganization Activities:     
   Reorganization items, net                         (1,301,000)
   Prepaid expenses                                      11,000
   Accrued Expenses                                    (553,000)
   Receivables                                          (69,000)
   Other non-cash items                                (256,000)
                                                 --------------
NET CASH (USED IN) REORGANIZATION ACTIVITIES         (2,618,000)
     
Cash Flows from Investing activities:
   Capital expenditures                              (5,777,000)
   Noncurrent prepaid aircraft rent                       9,000
   Additions to other assets                           (378,000)
   Proceeds from sales of property and equipment        243,000
                                                 --------------
NET CASH (USED IN) INVESTING ACTIVITIES              (5,903,000)
     
Cash Flows from Financing activities:     
   Increase in restricted cash                          520,000
                                                 --------------
NET CASH (USED IN) FINANCING ACTIVITIES                 520,000
                                                 --------------
Decrease in cash and cash equivalents               (13,540,000)

Cash and cash equivalents, beginning of period       95,252,000
                                                 --------------
Cash and cash equivalents, end of period            $81,712,000
                                                 ==============

Headquartered in Indianapolis, Indiana, ATA Airlines, owned by ATA
Holdings Corp. -- http://www.ata.com/-- is the nation's 10th  
largest passenger carrier (based on revenue passenger miles) and
one of the nation's largest low-fare carriers.  ATA has one of the
youngest, most fuel-efficient fleets among the major carriers,
featuring the new Boeing 737-800 and 757-300 aircraft.  The
airline operates significant scheduled service from Chicago-
Midway, Hawaii, Indianapolis, New York and San Francisco to over
40 business and vacation destinations.  Stock of parent company,
ATA Holdings Corp., is traded on the Nasdaq Stock Exchange.  The
Company and its debtor-affiliates filed for chapter 11 protection
on Oct. 26, 2004 (Bankr. S.D. Ind. Case Nos. 04-19866, 04-19868
through 04-19874).  Terry E. Hall, Esq., at Baker & Daniels,
represents the Debtors in their restructuring efforts.  When the
Debtors filed for protection from their creditors, they listed
$745,159,000 in total assets and $940,521,000 in total debts.  
(ATA Airlines Bankruptcy News, Issue No. 38; Bankruptcy Creditors'
Service, Inc., 215/945-7000)


FOAMEX INTERNATIONAL: Files Schedules of Assets and Debts
---------------------------------------------------------

A.     Real Property                                         $0

B.     Personal Property
B.1    Cash on hand                                           0
B.2    Bank Accounts
          Master Funding Acct. - Bank of America, Dallas    432
          Accounts Payable - Bank of America, Atlanta         0
B.3    Security Deposits                                      0
B.4    Household Goods                                        0
B.5    Collectibles                                           0
B.6    Wearing Apparel                                        0
B.7    Furs and jewelry                                       0
B.8    Interests in insurance policies                        0
B.9    Interests in Insurance Policies                        0
B.10   Annuities                                              0
B.11   Interests in pension or profit sharing plans           0
B.12   Stock and interests                              Unknown
B.13   Interests in partnerships or joint ventures      Unknown
B.14   Government and Corporate Bonds                         0
B.15   Accounts Receivable                                    0
B.16   Alimony                                                0
B.17   Other liquidated debts                                 0
B.18   Equitable or future interests                          0
B.19   Interest in estate of a decedent                       0
B.20   Other Contingent & Unliquidated Claims                 0
B.21   Intellectual Property                                  0
B.22   General Intangibles                                    0
B.23   Vehicles                                               0
B.24   Boats, motors and accessories                          0
B.25   Aircraft and accessories                               0
B.26   Office Equipment                                       0
B.27   Machinery, fixtures, equipment and supplies            0
B.28   Inventory                                              0
B.29   Animals                                                0
B.30   Crops                                                  0
B.31   Farming equipment and implements                       0
B.32   Farm supplies, chemicals and feed                      0
B.33   Other Personal Property                                0

       TOTAL SCHEDULED ASSETS                              $432
                                                          =====

C.     Property Claimed as Exempt                Not applicable

D.     Secured Claim
          Bank of America                          $195,985,108
          Silver Point Finance LLC                   80,000,000

E.     Unsecured Priority Claims                 Not applicable

F.     Unsecured Non-priority Claims
          Foamex Asia Co., Ltd.                         500,000
          Foamex Asia Co., Ltd.                         200,000

       TOTAL SCHEDULED LIABILITIES                 $276,685,108
                                                  =============

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


FOMAEX INTERNATIONAL: FMXI Inc.'s Schedules of Assets and Debts
---------------------------------------------------------------

A.     Real Property                                         $0

B.     Personal Property
B.3    Security Deposits                                  2,977
B.13   Interests in partnerships or joint ventures      Unknown

       TOTAL SCHEDULED ASSETS                            $2,977
                                                        =======

C.     Property Claimed as Exempt                Not Applicable

D.     Secured Claim
          Bank of America                          $195,985,108
          Silver Point Finance LLC                   80,000,000

E.     Unsecured Priority Claims                        Unknown

F.     Unsecured Non-priority Claims                          0

       TOTAL SCHEDULED LIABILITIES                 $275,985,108
                                                  =============

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


FOAMEX INT'L: Foamex Asia Inc.'s Schedules of Assets and Debts
--------------------------------------------------------------

A.     Real Property                                         $0

B.     Personal Property
B.13   Interests in partnerships or joint ventures      Unknown
B.17   Other Liquidated Debts
          Note Receivable - Foamex Asia Co., Ltd.     4,971,208

       TOTAL SCHEDULED ASSETS                        $4,971,208
                                                    ===========

C.     Property Claimed as Exempt                Not applicable

D.     Secured Claim
          Bank of America                          $195,985,108
          Silver Point Finance LLC                   80,000,000

E.     Unsecured Priority Claims

F.     Unsecured Non-priority Claims
          The Bank of New York                      200,085,000
          Hua Kee Company Ltd.                          850,500

       TOTAL SCHEDULED LIABILITIES                 $476,920,608
                                                  =============

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


FOAMEX INT'L: Foamex Capital Corp.'s Schedules of Assets & Debts
----------------------------------------------------------------

A.     Real Property                                         $0

B.     Personal Property
B.2    Bank Accounts
          Checking Account - Citibank Delaware            1,000
B.13   Interests in partnerships or joint ventures      Unknown

       TOTAL SCHEDULED ASSETS                            $1,000
                                                        =======

C.     Property Claimed as Exempt                            $0

D.     Secured Claim
          Bank of America                           195,985,108
          Silver Point Finance LLC                   80,000,000

E.     Unsecured Priority Claims                              0

F.     Unsecured Non-priority Claims
          The Bank of New York                      200,085,000

       TOTAL SCHEDULED LIABILITIES                 $476,070,108
                                                  =============

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


FOAMEX INTERNATIONAL: Carpet Cushion's Schedules of Assets & Debts
------------------------------------------------------------------

A.     Real Property                                         $0

B.     Personal Property
B.13   Interests in partnerships or joint ventures      Unknown

       TOTAL SCHEDULED ASSETS                                $0
                                                          =====

C.     Property Claimed as Exempt                            $0

D.     Secured Claim
          Bank of America                           195,985,108
          Silver Point Finance LLC                   80,000,000

E.     Unsecured Priority Claims                              0

F.     Unsecured Non-priority Claims
          The Bank of New York                      200,085,000

       TOTAL SCHEDULED LIABILITIES                 $476,070,108
                                                  =============

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


FOAMEX INT'L: Foamex Latin America's Schedules of Assets & Debts
----------------------------------------------------------------

A.     Real Property                                         $0

B.     Personal Property                                Unknown
B.13   Interests in partnerships or joint ventures      Unknown

       TOTAL SCHEDULED ASSETS                                $0
                                                           ====

C.     Property Claimed as Exempt

D.     Secured Claim
          Bank of America                           195,985,108
          Silver Point Finance LLC                   80,000,000

E.     Unsecured Priority Claims

F.     Unsecured Non-priority Claims
          The Bank of New York                      200,085,000

       TOTAL SCHEDULED LIABILITIES                 $476,070,108
                                                  =============

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


FOAMEX INTERNATIONAL: Foamex LP's Schedules of Assets and Debts
---------------------------------------------------------------

A.     Real Property
          Eddystone, Pennsylvania                    $7,000,000
          Fort Wayne, Indiana                         2,440,000
          Auburn, Indiana                             3,470,000
          Conover Fab, North Carolina                 1,040,000
          Cornelius, North Carolina                   4,100,000
          Corry, Pennsylvania                         2,800,000
          Elkhart, Indiana                            1,890,000
          Morristown Main, Tennessee                  3,050,000
          Orlando, Florida                            5,250,000
          Williamsport, Pennsylvania                  1,000,000
          Morristown Blending, Tennessee                750,000
          Cookeville, Tennessee                         450,000
          LaPorte, Indiana                            2,550,000
          Omaha, Nebraska                               850,000
          Conover, North Carolina                       570,000

B.     Personal Property
B.1    Cash on hand
          Petty Cash                                     20,840
B.2    Bank Accounts
          Lockbox Accounts
             Bank One -- Detroit, MI                     46,797
             Citibank                                 3,425,991
          Master Depository Account
             Bank of America -- Dallas, TX              347,888
          Disbursement Accounts
             Wachovia Bank -- Philadelphia, PA              118
             Citibank                                     3,248
          Master Funding Accounts
             Bank of America, Atlanta, GA             1,996,379
          Plant Working Fund                             44,344
B.3    Security Deposits
          Short Term Security Deposits               11,193,543
          Long Term Security Deposits                 4,515,861
B.5    Collectibles                                     Unknown
B.9    Interests in Insurance Policies
          Northwestern Mutual Life Insurance            679,410
          MassMutual - Terry Kall                        93,231
B.13   Interests in partnerships or joint ventures      Unknown
B.14   Government and Corporate Bonds                   Unknown
B.15   Accounts Receivable                          190,856,660
B.17   Other Liquidated Debts
          Compton Fire Claim                            660,547
          Tennessee Franchise Tax Refund                 29,298
          Massachusetts Sales Tax Refunds Claimed         6,502
B.20   Other Contingent & Unliquidated Claims           Unknown
B.21   Intellectual Property                            Unknown
B.22   General Intangibles                              Unknown
B.23   Vehicles
          Eddystone, Pennsylvania                       116,250
          Santa Teresa, New Mexico                       52,500
          Auburn, Indiana                               130,000
          Cookeville, Tennessee                          20,520
          Cornelius, North Carolina                      41,700
          Corry, Pennsylvania                            55,000
          Morristown, Tennessee                          48,425
          Orlando, Florida                               31,950
          Pontotoc, Mississippi                          45,789
          Tupelo, Mississippi                           129,902
          Compton, California                           174,525
          Kent, Washington                               36,000
          Orange, California                             58,250
          Phoenix, Arizona                               50,750
          San Leandro, California                        60,600
          Stockertown, Pennsylvania                      92,000
          Others                                        190,507
B.26   Office Equipment                                 Unknown
B.27   Machinery
          San Leandro, Pennsylvania                   1,757,503
          East Rutherford, New Jersey                 1,889,331
          Eddystone, Pennsylvania                     4,009,480
          Fort Wayne, Indiana                         6,222,112
          Juarez, Mexico                              1,725,159
          Morristown, Tennessee                       1,921,326
          Santa Teresa, New Mexico                    2,738,705
          Auburn, Indiana                             8,775,580
          Cornelius, North Carolina                   5,469,238
          Corry, Pennsylvania                         2,589,325
          LaPorte, Indiana                            2,741,085
          Milan, Tennessee                            2,758,889
          Orlando, Florida                            3,399,670
          Compton, California                         1,454,155
          Orange, California                          4,144,954
          Others                                     10,460,867
B.28   Inventory
          Juarez, Mexico                              4,057,402
          Tupelo, Mississippi                         4,816,405
          Fort Wayne, Indiana                         6,914,552
          Santa Teresa, New Mexico                    8,126,290
          Auburn, Indiana                             7,192,596
          Cornelius, North Carolina                   4,430,525
          Corry, Pennsylvania                         4,199,703
          Compton, California                         4,593,161
          Orange, California                          8,438,198
          Others                                     35,760,089

       TOTAL SCHEDULED ASSETS                      $403,051,625*
                                                  =============

C.   Property Claimed as Exempt                  Not Applicable

D.   Secured Claim
        Bank of America                             195,985,108
        Silver Point Finance LLC                     80,000,000
        U.S. Bank National Association              300,000,000
        HSBC Bank                                     1,000,000
        Deutsche Bank Trust Company                   6,000,000

E.     Unsecured Priority Claims
          Employee Wages                              4,793,634
          Foamex LP Pension Plan                      1,282,505
          Fidelity Management Trust                     198,000
          Sales and Use Tax
             Arkansas                                    93,000
             California                                 175,000
             Florida                                     13,000
             Missouri                                    10,000
             Nevada                                      34,000
             Washington                                  12,000
             Others                                      42,546
          Property Tax
             Treasurer of Allen County                  388,161
             Dekalb County Treasurer                    355,922
             Orange County Tax Collector, Santa         199,520
             Lee County Tax Collector                   184,895
             Orange County Tax Collector, Orland        176,928
             Ridley School District                     162,644
             Alameda County Tax Collector               112,390
             Mecklenburg County Tax Collector           105,233
             Los Angeles County Tax Collector           100,388
             LaPorte County Treasurer                    92,304
             Tax Assessor-Collector                      74,595
             Corry City Treasurer                        57,431
             Leland Yoss                                 52,342
             Elkhart County Treasurer                    43,896
             Hamblen County Trustee                      41,474
             Catawba County Tax Collector                38,379
             Dona Ana County Treasurer                   31,000
             King County Tax Collector                   29,835
             Gibson County Trustee                       27,500
             Douglas County Treasurer                    21,086
             City of Morristown                          19,014
             Others                                     283,019
          Cellofoam                                       2,225
          J.H. McCann & Co. LLC                           2,225
          Kaneka Texas Corporation                        2,225

F.     Unsecured Non-priority Claims
          Pension Benefit Guaranty Corporation          Unknown
          The Bank of New York                      200,085,000

       TOTAL SCHEDULED LIABILITIES                 $792,328,424
                                                  =============

* Foamex LP reported on the Summary of Scheduled cover sheet to
  its Schedules of Assets and Liabilities that its scheduled
  assets total $316,192,178.  This tabulation excluded $88.5
  million in Inventory and a handful of de minimis discrepancies.  
  Foamex LP's scheduled assets total $403,051,625 according to our
  calculations based on the detailed sub-schedules delivered by
  the Debtor to the Bankruptcy Court.

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


FOAMEX INT'L: Foamex Mexico's Schedules of Assets and Debts
-----------------------------------------------------------

A.     Real Property                                         $0

B.     Personal Property                                Unknown

       TOTAL SCHEDULED ASSETS                           Unknown
                                                       ========

C.     Property Claimed as Exempt                Not Applicable

D.     Secured Claim
          Bank of America                          $195,985,108
          Silver Point Finance LLC                   80,000,000

E.     Unsecured Priority Claims                              0

F.     Unsecured Non-priority Claims
          The Bank of New York                      200,085,000

       TOTAL SCHEDULED LIABILITIES                 $476,070,108
                                                  =============

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


FOAMEX INT'L: Foamex Mexico II's Schedules of Assets and Debts
--------------------------------------------------------------

A.     Real Property                                         $0

B.     Personal Property                                Unknown

       TOTAL SCHEDULED ASSETS                                $0
                                                           ====

C.     Property Claimed as Exempt                Not Applicable

D.     Secured Claim
          Bank of America                           195,985,108
          Silver Point Finance LLC                   80,000,000

E.     Unsecured Priority Claims                              0

F.     Unsecured Non-priority Claims
          The Bank of New York                      200,085,000

       TOTAL SCHEDULED LIABILITIES                 $476,070,108
                                                  =============

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


FRESH CHOICE: Posts $320,082 Net Loss in Four Weeks Ended Oct. 2
----------------------------------------------------------------
On Oct. 21, 2005, Fresh Choice, Inc., filed its monthly operating
report for the four-week period ended Oct. 2, 2005, with the
United States Bankruptcy Court for the Northern District of
California.

The Company reported a $320,082 net loss in $3,857,928 of gross
sales for the four-week period ended Oct. 2, 2005.

At Oct. 2, 2005, Fresh Choice, Inc.'s balance sheet shows:

      Current Assets                         $3,297,018
      Total Assets                           17,471,303
      Current Liabilities                     6,503,830
      Total Prepetition Liabilities          10,862,897
      Total Liabilities                      19,202,341
      Total Stockholders' Equity Deficit    ($1,731,038)

A full-text copy of Fresh Choice, Inc.'s Monthly Operating Report
for the four-week period ended Oct. 2, 2005, is available at no
charge at http://ResearchArchives.com/t/s?291

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


INTERMET CORP: Posts $8.6 Million Net Loss in September 2005
------------------------------------------------------------
On Oct. 20, 2005, Intermet Corporation and its debtor-affiliates
delivered their September 2005 monthly operating report to the
U.S. Bankruptcy Court for the Eastern District of Michigan.

For the month ending Sept. 30, 2005, Intermet Corporation reported
a net loss of $8,564,000 against $49,793,000 of net sales.

At Sept. 30, 2005, Intermet's balance sheet showed:

      Current Assets                          $153,351,000
      Total Assets                             433,408,000
      Postpetition Debts                        34,661,000
      Total Liabilities                        614,937,000
      Total Stockholders' Equity Deficit     ($181,529,000)

A full-text copy of Intermet Corporation and its debtor-
affiliates' September 2005 Monthly Operating Report is available
at no charge at http://ResearchArchives.com/t/s?289

Headquartered in Troy, Michigan, Intermet Corporation --
http://www.intermet.com/-- provides machining and tooling  
services for the automotive and industrial markets specializing in
the design and manufacture of highly engineered, cast automotive
components for the global light truck, passenger car, light
vehicle and heavy-duty vehicle markets.  Intermet, along with its
debtor-affiliates, filed for chapter 11 protection on Sept. 29,
2004 (Bankr. E.D. Mich. Case Nos. 04-67597 through 04-67614).  
Salvatore A. Barbatano, Esq., at Foley & Lardner LLP, represents
the Debtors.  When the Debtors filed for protection from their
creditors, they listed $735,821,000 in total assets and
$592,816,000 in total debts.


SONICBLUE INC: Files September 2005 Monthly Operating Report
------------------------------------------------------------
At Sept. 30, 2005, SONICblue Incorporated reports that it is
sitting on $78,264,140 of cash, has accrued $997,806 in
postpetition liabilities and faces a $237,601,972 mountain of
prepetition debts.

A full-text copy of SONICblue Inc.'s September 2005 Operating
Report is available at no charge at
http://ResearchArchives.com/t/s?290

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.


XYBERNAUT CORP: Posts $607,402 Net Loss in September 2005
---------------------------------------------------------
On Oct. 21, 2005, Xybernaut Corporation filed its monthly
operating report for the month of September 2005 with the U.S.
Bankruptcy Court for the Eastern District of Virginia, Alexandria
Division.

The company reported a $607,402 net loss on $403,074 of revenue
for the month of September 2005.

At Sept. 30, 2005, the Company's balance sheet reflects:

      Total Assets                        $5,561,201
      Total Liabilities                    3,280,418
      Stockholders' Equity                $2,280,783

A full-text copy of Xybernaut Corporation's September 2005 Monthly
Operating Report is available at no charge at
http://ResearchArchives.com/t/s?28e

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

A full-text copy of Xybernaut Solution Inc.'s September 2005
Monthly Operating Report is available at no charge at
http://ResearchArchives.com/t/s?28f

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.

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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.

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

Troubled Company Reporter is a daily newsletter co-published by  
Bankruptcy Creditors' Service, Inc., Fairless Hills, Pennsylvania,  
USA, and Beard Group, Inc., 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, Tara Marie Martin, 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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