TCR_Public/051210.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, December 10, 2005, Vol. 9, No. 293


ALLIED HOLDINGS: Earns $3.8 Million for the Month of October 2005
ANCHOR GLASS: Posts $3 Million Net Loss in October 2005
ASARCO INC: Encycle/Texas Inc.'s Schedules of Assets and Debts
AURA SYSTEMS: Posts $493,725 Net Loss in October 2005
DELTA AIR: Posts $1 Billion Net Loss for Period Ended October 31

ENTEGY NEW ORLEANS: Posts $27.6 Million Net Loss in October 2005
FIRST VIRTUAL: Posts $121,329 Net Loss in September 2005
GARDENBURGER INC: Posts $664,633 Net Loss for Period Ended Oct. 31
MIIX GROUP: Posts $367,178 Cumulative Net Loss in October 2005
RELIANCE GROUP: Earns $113,000 for the Month of October 2005

SAINT VINCENTS: Posts $12 Million Net Loss in October 2005
TOWER AUTOMOTIVE: Earns $1.5 Million of Net Income in October 2005


ALLIED HOLDINGS: Earns $3.8 Million for the Month of October 2005

        Allied Holdings, Inc., and Its Debtor Subsidiaries
               Unaudited Consolidated Balance Sheet
                      As of October 31, 2005
                          (In Thousands)


Current Assets:
   Cash and cash equivalents                               $849
   Receivables, net                                      54,786
   Related party receivables                             12,629
   Inventories                                            5,007
   Deferred income taxes                                  4,021
   Prepayments and other current assets                  23,453
      Total current assets                              100,745

Property and equipment, net                             122,057
Goodwill, net                                             3,938
Other noncurrent assets                                  36,166
Investment in related parties                            31,488
TOTAL ASSETS                                           $294,394

              Liabilities and Stockholders' Deficit

Current liabilities not subject to compromise:
   Borrowings under revolving credit facilities          38,596
   Accounts and notes payable                            20,551
   Accrued liabilities                                   52,839
      Total current liabilities                         111,986

Long-term liabilities not subject to compromise:
   Long-term debt                                       100,000
   Postretirement benefits                                4,613
   Deferred income taxes                                  3,989
   Other long-term liabilities                           21,818
      Total long-term liabilities                       130,420

Liabilities subject to compromise                       186,281

Stockholders' Deficit                                  (134,293)
Total liabilities and stockholders' deficit            $294,394

        Allied Holdings, Inc., and Its Debtor Subsidiaries
          Unaudited Consolidated Statement of Operations
               For the Month Ended October 31, 2005
                          (In Thousands)

Revenues                                                $78,979

Operating Expenses:
   Salaries, wages and fringe benefits                   37,723
   Operating supplies and expenses                       17,107
   Purchased transportation                              10,087
   Insurance and claims                                   2,952
   Operating taxes and licenses                           2,558
   Depreciation and amortization                          2,179
   Rents                                                    628
   Communications and utilities                             391
   Other operating expenses                                 366
   Gain on disposal of operating assets, net                 50
      Total operating expenses                           74,041
      Operating (loss) income                             4,938

Other income (expense):
   Interest expense                                      (2,109)
   Investment income                                          4
   Foreign exchange gain, net                              (201)
   Other, net                                             1,976
(Loss) Income before reorganization
   items and income taxes                                 4,608
Reorganization items                                       (765)
Income (Loss) before income taxes                         3,843

Income tax provision                                          -
NET INCOME                                               $3,843

Headquartered in Decatur, Georgia, Allied Holdings, Inc. -- and its affiliates provide   
short-haul services for original equipment manufacturers and
provide logistical services.  The Company and 22 of its affiliates
filed for chapter 11 protection on July 31, 2005 (Bankr. N.D. Ga.
Case No. 05-12515).  Jeffrey W. Kelley, Esq., at Troutman Sanders,
LLP, represents the Debtors in their restructuring efforts.  When
the Debtors filed for protection from their creditors, they
estimated more than $100 million in assets and debts.  (Allied
Holdings Bankruptcy News, Issue No. 12; Bankruptcy Creditors'
Service, Inc., 215/945-7000)

ANCHOR GLASS: Posts $3 Million Net Loss in October 2005

                Anchor Glass Container Corporation
     Unaudited Statement of Operations and Comprehensive Loss
               For the month ending October 31, 2005  
                           (In Thousands)

Net Sales                                               $60,559

Costs and Expenses
   Costs of products sold                                59,577
   Selling and administrative expenses                    1,623
   Restructuring charges                                     97
Loss from operations                                       (738)

Reorganization items                                     (1,019)
Other expense, net                                            -
Interest expense                                         (1,425)
Other income, net                                           125
Net Loss                                                ($3,057)

The Debtor still did not file its balance sheet as of Oct. 31,

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

ASARCO INC: Encycle/Texas Inc.'s Schedules of Assets and Debts

A.     Real Property
          Nueces County/City of Corpus               $1,129,888
          City of Corpus Christi/Industrial District  1,777,960

       *** Encycle/Texas, Inc. advises that the
       *** book value of its real property totals
       *** $2,907,848.  The amounts reflected
       *** are the most recent values available.
       *** However, the accounting books show
       *** land-holdings at $6.7 million -- an amount
       *** based on a third-party appraisal in 2001.

B.     Personal Property
B.1    Cash on hand                                       2,110
B.2    Bank accounts
          Encycle/Texas EPA TR AMGT Escrow Account    1,485,650
B.3    Security deposits
          Security Deposit with Automatic Data
             Processing, Inc.                               283
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             undetermined
B.10   Annuities                                              0
B.11   Interests in retirement plans                          0
B.12   Stock interests                                        0
B.13   Interests in partnerships                              0
B.14   Bonds                                                  0
B.15   Accounts receivable                                    0
B.16   Alimony                                                0
B.17   Other liquidated debts owed                            0
B.18   Equitable and future interests                         0
B.19   Contingent interests                                   0
B.20   Other contingent & unliquidated claims                 0
B.21   Patents, copyrights & trademarks                       0
B.22   Other intangibles                                      0
B.23   Automobiles                                            0
B.24   Boats                                                  0
B.25   Aircraft                                               0
B.26   Office equipment and supplies                          0
B.27   Machinery, furniture and fixtures
          Corpus Christi, Nueces County, Texas          608,350
B.28   Inventory                                              0
B.29   Animals                                                0
B.30   Crops                                                  0
B.31   Farming equipment                                      0
B.32   Farm supplies                                          0
B.33   Other personal property                                0

       TOTAL SCHEDULED ASSETS                      undetermined

C.     Property claimed as exempt                Not applicable

D.     Secured claims
          Meaney-Walsh Properties No. 1 Ltd.            510,000
          Nueces County Tax Assessor-Collector           50,971
          City of Corpus Christi                         12,041

E.     Unsecured Priority Claims
          Chalbert R. Nelson                              2,410
          Texas State Comptroller                         1,031

F.     Unsecured non-priority claims
          State of Texas, Natural Resources Division  1,125,000
          United States of America                    1,125,000
          Texas Commission on Environmental Quality      50,050
          Suez Energy Resources                          23,602
          SBC Communications, Inc.                       21,709
          City of Corpus Christi                          7,799
          U.S. Ecology Texas                              7,473
          Charles Rechter                                 6,241
          Wade Honeycutt                                  4,829
          Jose Guzman                                     3,759
          Ram Consultants                                 1,800
          Old Republic Insurance                          1,533
          STI, Corpus Christi                             1,360
          PSC Industrial Outsourcing, Inc.                1,311
          Others                                          5,852

       TOTAL SCHEDULED LIABILITIES                 undetermined

Headquartered in Tucson, Arizona, ASARCO LLC -- is an integrated copper mining,   
smelting and refining company.  Grupo Mexico S.A. de C.V. is
ASARCO's ultimate parent.  The Company filed for chapter 11
protection on Aug. 9, 2005 (Bankr. S.D. Tex. Case No. 05-21207).
James R. Prince, Esq., Jack L. Kinzie, Esq., and Eric A.
Soderlund, Esq., at Baker Botts L.L.P., and Nathaniel Peter
Holzer, Esq., Shelby A. Jordan, Esq., and Harlin C. Womble, Esq.,
at Jordan, Hyden, Womble & Culbreth, P.C., represent the Debtor in
its restructuring efforts.  When the Debtor filed for protection
from its creditors,it listed $600 million in total assets and $1
billion in total debts.

The Debtor has five affiliates that filed for chapter 11
protection on April 11, 2005 (Bankr. S.D. Tex. Case Nos. 05-20521
through 05-20525).  They are Lac d'Amiante Du Quebec Ltee, CAPCO
Pipe Company, Inc., Cement Asbestos Products Company, Lake
Asbestos of Quebec, Ltd., and LAQ Canada, Ltd.  Details about
their asbestos-driven chapter 11 filings have appeared in the
Troubled Company Reporter since Apr. 18, 2005.

Encycle/Texas, Inc. (Bankr. S.D. Tex. Case No. 05-21304), Encycle,
Inc., and ASARCO Consulting, Inc. (Bankr. S.D. Tex. Case No. 05-
21346) also filed for chapter 11 protection, and ASARCO has asked
that the three subsidiary cases be jointly administered with its
chapter 11 case.  On Oct. 24, 2005, Encycle/Texas' case was
converted to a Chapter 7 liquidation. (ASARCO Bankruptcy News,
Issue No. 11; Bankruptcy Creditors' Service, Inc., 215/945-7000).

AURA SYSTEMS: Posts $493,725 Net Loss in October 2005
On Nov. 30, 2005, Aura Systems, Inc., filed its monthly operating
report for the month of October 2005, with the U.S. Bankruptcy
Court for the Central District of California, Los Angeles

The Company reported a $493,725 net loss on $103,327 of net sales
for the month of October 2005.

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

      Current Assets                        $12,022,494
      Total Assets                           18,555,001
      Total Postpetition Liabilities          2,941,189
      Total Prepetition Liabilities          15,520,592
      Total Liabilities                      18,461,781
      Total Stockholders' Equity                $93,220

A full-text copy of Aura Systems, Inc.'s October 2005 Monthly
Operating Report is available at no charge at

Headquartered in El Segundo, California, Aura Systems, Inc.
-- 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.

DELTA AIR: Posts $1 Billion Net Loss for Period Ended October 31

                      DELTA AIR LINES, INC.
              Unaudited Consolidated Balance Sheets
                      As of October 31, 2005


Cash and cash equivalents                        $2,067,000,000
Restricted cash                                   1,046,000,000
Accounts receivable, net of an allowance for
  uncollectible accounts of $40                     996,000,000
Expendable parts and supplies inventories,
  net of an allowance for obsolescence of $191      182,000,000
Prepaid expenses and other                          642,000,000
Total current assets                              4,933,000,000

Flight equipment                                 18,981,000,000
Accumulated depreciation                         (6,861,000,000)
Flight equipment, net                            12,120,000,000
Flight and ground equipment
   under capital leases                             523,000,000
Accumulated amortization                           (216,000,000)
Flight and ground equipment
   under capital leases, net                        307,000,000
Ground property and equipment                     4,863,000,000
Accumulated depreciation                         (2,887,000,000)
Ground property and equipment, net                1,976,000,000
Advance payments for equipment                       44,000,000
Total property and equipment, net                14,447,000,000

Goodwill                                            227,000,000
Operating rights and other intangibles,
  net of accumulated amortization of $189            74,000,000
Restricted investments for Boston airport
  terminal project                                   54,000,000
Other noncurrent assets                           1,024,000,000
Total other assets                                1,379,000,000
Total assets                                    $20,759,000,000


Current maturities of long-term debt
  and capital leases                             $1,279,000,000
Accounts payable, deferred credits
  and other accrued liabilities                   1,523,000,000
Air traffic liability                             1,978,000,000
Taxes payable                                       391,000,000
Accrued salaries and related benefits               460,000,000
Total current liabilities                         5,631,000,000

Long-term debt and capital leases                 6,761,000,000
Other                                               225,000,000
Deferred revenue and other credits                  196,000,000
Total noncurrent liabilities                      7,182,000,000

LIABILITIES SUBJECT TO COMPROMISE                16,462,000,000


Series B ESOP Convertible Preferred Stock,
  $1.00 par value, $72.00 stated and
  liquidation value; 4,668,107 shares issued   
  and outstanding                                   336,000,000
Unearned compensation under employee stock
  ownership plan                                    (86,000,000)

Total Employee Stock Ownership
  Plan Preferred Stock                              250,000,000

Common stock:   
$0.01 par value; 900,000,000 shares authorized;
  202,081,648 shares issued                           2,000,000
Additional paid-in capital                        1,636,000,000
Accumulated deficit                              (7,274,000,000)
Accumulated other comprehensive loss             (2,529,000,000)
Treasury stock at cost, 12,738,652 shares          (601,000,000)
Total shareowners' deficit                       (8,766,000,000)
Total liabilities and shareowners' deficit      $20,759,000,000

                      DELTA AIR LINES, INC.
         Unaudited Consolidated Statements of Operations
         For the Period September 15 to October 31, 2005

Mainline                                        $1,313,000,000
Regional affiliates                                453,000,000
Cargo                                               73,000,000
Other, net                                          114,000,000
Total operating revenues                          1,953,000,000

Salaries and related costs                          566,000,000
Aircraft fuel                                       642,000,000
Depreciation and amortization                       156,000,000
Contracted services                                 129,000,000
Contract carrier arrangements                       305,000,000
Landing fees and other rents                        104,000,000
Aircraft maintenance materials and
  outside repairs                                    93,000,000
Aircraft rent   53,000,000
Passenger commissions and other selling expenses     56,000,000
Passenger service                                    42,000,000
Pension settlements, asset writedowns,
  restructuring and related items, net               86,000,000
Other                                               102,000,000
Total operating expenses                          2,334,000,000
OPERATING LOSS                                     (381,000,000)

Interest expense (contractual interest
  expense equals $160 from September 15, 2005
  to October 31, 2005)                             (100,000,000)
Interest income                                       5,000,000
Miscellaneous, net                                    4,000,000
Total other expense, net                            (91,000,000)
LOSS BEFORE REORGANIZATION ITEMS, NET              (472,000,000)

REORGANIZATION ITEMS, NET                          (648,000,000)
LOSS BEFORE INCOME TAXES                         (1,120,000,000)

INCOME TAX PROVISION                                (21,000,000)
NET LOSS                                        ($1,141,000,000)

                      DELTA AIR LINES, INC.
         Unaudited Consolidated Statements of Cash Flows
         For the Period September 15 to October 31, 2005

Net loss                                       ($1,141,000,000)
Adjustments to reconcile net loss to
  cash provided by operating activities, net      1,014,000,000
Changes in certain assets and liabilities, net      237,000,000
Net cash provided by operating activities           110,000,000

Property and equipment additions:   
Flight equipment, including advance payments       (17,000,000)
Ground property and equipment                      (11,000,000)
Decrease in restricted investments related
   to Boston airport terminal project                 2,000,000
Increase in restricted cash                       (141,000,000)
Net cash used in investing activities              (167,000,000)

Payments on long-term debt and
   capital lease obligations                     (1,026,000,000)
Proceeds from borrowing from long-term
   obligations                                    2,250,000,000
Other, net                                         (35,000,000)
Net cash provided by financing activities         1,189,000,000
Net increase in cash and cash equivalents         1,132,000,000

Cash & cash equivalents at beginning of period      935,000,000
Cash & cash equivalents at end of period         $2,067,000,000

Headquartered in Atlanta, Georgia, Delta Air Lines -- is the world's second-largest airline in     
terms of passengers carried and the leading U.S. carrier across
the Atlantic, offering daily flights to 502 destinations in 88
countries on Delta, Song, Delta Shuttle, the Delta Connection
carriers and its worldwide partners.  The Company and 18
affiliates filed for chapter 11 protection on Sept. 14, 2005
(Bankr. S.D.N.Y. Lead Case No. 05-17923).  Marshall S. Huebner,
Esq., at Davis Polk & Wardwell, represents the Debtors in their
restructuring efforts.  As of June 30, 2005, the Company's balance
sheet showed $21.5 billion in assets and $28.5 billion in
liabilities.  (Delta Air Lines Bankruptcy News, Issue No. 14;
Bankruptcy Creditors' Service, Inc., 215/945-7000)

ENTEGY NEW ORLEANS: Posts $27.6 Million Net Loss in October 2005

                     Entergy New Orleans, Inc.
                           Balance Sheet
                      As of October 31, 2005
                          (in thousands)


Current Assets:
Cash and cash equivalents
   Cash                                                 $32,789
   Temporary cash investments                                 -
Total cash and cash equivalents                          32,789

Accounts receivable:
   Customer                                             108,501
   Allowance for doubtful accounts                      (18,621)
   Associated companies                                  14,651
   Other                                                  2,823
   Accrued unbilled revenues                             13,152
   Total accounts receivable                            120,506

Deferred fuel costs                                      25,503
Fuel inventory - at average cost                          7,966
Materials and supplies                                    9,790
Prepayments and other                                    35,259
Total current assets                                    231,813

Other Property and Investments
   Investment in affiliates - at equity                   3,259
   Non-utility property at cost, net                      1,107
   Total other property and investments                   4,366

Utility Plant
   Electric                                             689,214
   Natural gas                                          188,952
   Construction work in progress                        205,134
Total Utility Plant                                   1,083,300

Less - accumulated depreciation and amortization        424,544
   Utility plant - net                                  658,756

Deferred Debits and Other Assets
   Regulatory assets                                    135,354
   Long term receivables                                  1,812
   Other                                                 20,892
   Total deferred debits and other assets               158,058
TOTAL ASSETS                                         $1,052,993


Postpetition Liabilities:
Taxes payable                                            $4,238
Accounts payable                                         41,594
DIP credit facility                                      60,000
   Total postpetition liabilities                       105,832

Current Liabilities:
   Currently Maturing long-term debt                          -
   Notes payable                                         15,000
   Accounts payable:
      Associated companies                               52,287
      Other                                             263,147
   Customer deposits                                     18,200
   Taxes accrued                                              -
   Accumulated deferred income taxes                      8,049
   Interest accrued                                       3,733
   Energy Effeciency Program provision                    6,904
   Other                                                    115
Total current liabilities                               367,435

Non-current Liabilities:
   Accumulated deferred income taxes and taxes accrued   85,306
   Accumulated deffered investment tax credits            3,641
   SFAS 109 regulatory liability - net                   45,128
   Other regulatory liabilities                          14,915
   Accumulated provisions                                 7,890
   Pension liability                                     26,681
   Long-term debt                                       229,856
   Other                                                  4,965
Total non-current liabilities                           418,382
Total Liabilities                                       891,649

Commitments and Contingencies:


Preferred stock without sinking fund                     19,780
Common stock, $4 par value, authorized       
   10,000,000 shares; issued and
   outstanding 8,435,900 shares in
   2005 and 2004                                         33,744
Paid-in capital                                          36,294
Retained earnings -- prepetition                         99,593
Retained earnings -- postpetition                       (28,067)
   Total shareholders equity                            161,344

                    Entergy New Orleans, Inc.
                     Statement of Operations
                     Month Ended October 2005
                         (in thousands)

Operating revenues
   Domestic electric                                    $10,064
   Natural gas                                            7,718
   Total operating revenues                              17,782

Operating Expenses:
   Operation and maintenance
      Fuel                                               19,111
      Purchased power                                    29,009
      Other operation and maintenance                     4,313
   Taxes other than income taxes                          2,428
   Depreciation and amortization                          2,751
   Other regulatory charges (credits) - net                 408
   Total operating expenses                              58,020
Operating Income                                        (40,238)

Other income:
   Allowance for equity funds used                           92
      during construction
   Interest and dividend income                             173
   Miscellaneous - net                                   (3,289)
   Total other income                                    (3,024)

Interest and other charges:
   Interest on long-term debt                             1,078
   Other interest-net                                       547
   Allowance for borrowed funds used           
      during construction                                   (76)
   Total interest and other charges                       1,549

Loss before income taxes                                (44,811)
Income taxes                                            (17,168)
NET LOSS                                               ($27,643)

                    Entergy New Orleans, Inc.
             Cash Receipts and Disbursement Statement
                    Month Ended October 2005
                          (in thousands)

Beginning cash balance                              $46,685,605

Cash receipts                                        24,454,019
Cash disbursements                                  (38,351,110)
   Net cash flow                                    (13,897,091)
ENDING CASH BALANCE                                 $32,788,515

Headquartered in Baton Rouge, Louisiana, Entergy New Orleans Inc.  
-- is a wholly owned   
subsidiary of Entergy Corporation.  Entergy New Orleans provides
electric and natural gas service to approximately 190,000 electric
and 147,000 gas customers within the city of New Orleans.  Entergy
New Orleans is the smallest of Entergy Corporation's five utility
companies and represents about 7% of the consolidated revenues and
3% of its consolidated earnings in 2004.  Neither Entergy
Corporation nor any of Entergy's other utility and non-utility
subsidiaries were included in Entergy New Orleans' bankruptcy
filing.  Entergy New Orleans filed for chapter 11 protection on
Sept. 23, 2005 (Bankr. E.D. La. Case No. 05-17697).  Elizabeth J.
Futrell, Esq., and R. Partick Vance, Esq., at Jones, Walker,
Waechter, Poitevent, Carrere & Denegre, L.L.P., represent the
Debtor in its restructuring efforts.  When the Debtor filed for
protection from its creditors, it listed total assets of
$703,197,000 and total debts of $610,421,000.  (Entergy New
Orleans Bankruptcy News, Issue No. 6; Bankruptcy Creditors'
Service, Inc., 215/945-7000)

FIRST VIRTUAL: Posts $121,329 Net Loss in September 2005
On Nov. 11, 2005, First Virtual Communications, Inc., and its
debtor-affiliate, CUseeMe Networks, Inc., filed their monthly
operating report for the month of September 2005 with the U.S.
Bankruptcy Court for the Northern District of California.

The Debtors reported a $121,329 net loss on zero net sales for
September 2005.  The Debtors also reported a cumulative net profit
of $3,937,421 on $1,984,925 of net sales from Jan. 20, 2005,
through Sept. 30, 2005.

At Sept. 30, 2005, First Virtual's consolidated balance sheet

      Total Current Assets                       $2,007,123
      Total Assets                                2,007,123
      Current Liabilities                           228,863
      Total Liabilities                           2,301,136
      Shareholders' Deficit                       ($294,013)

A full-text copy of First Virtual's September 2005 Monthly
Operating Report is available at no charge at:


Headquartered in Redwood City, California, First Virtual
Communications, Inc. -- delivers integrated   
software technologies for rich media web conferencing and
collaboration solutions.  The Company and its affiliate - CUseeMe
Networks, Inc. -- filed for chapter 11 protection on Jan. 20, 2005
(Bankr. N.D. Calif. Case No. 05-30145).  Kurt E. Ramlo, Esq., at
Skadden, Arps, Slate, Meagher & Flom represents the Debtors in
their restructuring efforts.  When the Debtor filed for protection
from its creditors, it listed $7,485,867 in total assets and
$13,567,985 in total debts.

GARDENBURGER INC: Posts $664,633 Net Loss for Period Ended Oct. 31
On Nov. 30, 2005, Gardenburger, Inc., filed its monthly operating
report for the period from Oct. 14 to Oct. 31, 2005, with the U.S.
Bankruptcy Court for the Central District of California, Santa Ana

The Company reported a $664,633 net loss in $3,761,598 of net
revenue for the period from Oct. 14 to Oct. 31, 2005.

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

      Current Assets                        $11,414,856
      Total Assets                           19,963,779
      Total Postpetition Liabilities          2,195,260
      Total Prepetition Liabilities          39,903,364
      Total Liabilities                      42,098,624
      Total Stockholders' Equity           ($22,134,845)

A full-text copy of Gardenburger, Inc.'s Monthly Operating Report
for the period from Oct. 14 to Oct. 31, 2005, is available at no
charge at

Headquartered in Los Angeles, California, Gardenburger, Inc. -- makes original veggie burgers and  
innovates in meatless, 100% natural, low-fat food products.  The
company distributes its meatless products to more than 35,000
foodservice outlets throughout the United States and Canada.
Retail customers include more than 30,000 grocery, natural food
and club stores.  The company filed for chapter 11 protection on
Oct. 14, 2005 (Bankr. C.D. Calif. Case No. 05-19539).  David S.
Kupetz, Esq., at SulmeyerKupetz represent the Debtor in its
restructuring efforts.  When the Debtor filed for protection from
its creditors, it listed $21,379,886 in assets and $39,338,646 in

MIIX GROUP: Posts $367,178 Cumulative Net Loss in October 2005
On Nov. 28, 2005, The MIIX Group, Inc., and its debtor-affiliate,
New Jersey State Medical Underwriters, Inc., filed their monthly
operating reports for the period from Oct. 1, 2005, to Oct. 31,
2005, with the U.S. Bankruptcy Court for the District of Delaware.

MIIX Group reports a cumulative net loss of $367,178 on $8,293 of
total revenue for the period from Dec. 21, 2004 thru Oct. 31,
2005.  New Jersey State Medical Underwriters, Inc., reports a
cumulative net loss of $870,886 on $2,959,771 of total revenue for
the period from Dec. 21, 2004, thru Oct. 31, 2005.

At Oct. 31, 2005, The MIIX Group's and New Jersey State Medical
Underwriters, Inc.'s balance sheets reflect:

                                                     New Jersey
                                                  State Medical
                             The MIIX Group   Underwriters, Inc.
                             --------------   ------------------
   Total Assets                  $7,605,304          $13,051,458
   Total Liabilities              8,937,488            6,218,250
   Stockholders' Equity         ($1,332,184)          $6,833,208

A full-text copy of MIIX Group and New Jersey State Medical
Underwriters, Inc.'s monthly operating reports for the period from
Oct. 1, 2005 to Oct. 31, 2005, is available at no charge at:


Headquartered in Lawrenceville, New Jersey, The MIIX Group, Inc. -
- provides management services to medical   
malpractice insurance companies.  The Company along with its
debtor-affiliate filed for chapter 11 protection on Dec. 20, 2004
(Bankr. D. Del. Case No. 04-13588).  Andrew J. Flame, Esq., at
Drinker Biddle & Reath LLP represents the Debtors in their
restructuring efforts.  When the Debtors filed for protection from
their creditors, they estimated assets between $10 million and $50
million and debts between $10 million and $50 million.

RELIANCE GROUP: Earns $113,000 for the Month of October 2005

Unaudited Consolidated Balance Sheet,
excluding subsidiaries which
are not Debtors-in-Possession                31-Oct-2005
_____________________________________        ___________


Cash                                         $46,468,000
Accounts and Notes Receivable                 13,090,000
Prepaid expenses and deposits                    353,000
Note and interest receivable from
   Reorganized RFS Corp.                       2,630,000
Underwriters Settlement                          205,000
Due from Reliance Development Group, Inc.
   less allowance of $60,334                           0
Property, plant and equipment                          0
      Total Assets                           $62,746,000


Liabilities not subject to compromise
   Post-petition -- accounts payable          $1,178,000
   Professional fee holdback payable           1,933,000
Liabilities subject to compromise            851,852,000
      Total Liabilities                      854,963,000

Shareholders' deficit:
   Common stock                               11,616,000
   Additional paid in capital                558,541,000
   Accumulated deficit                    (1,362,374,000)
      Total shareholders' deficit           (792,217,000)
      Total liabilities and deficit          $62,746,000

Unaudited Consolidated Statement of           1-Oct-2005
Operations, excluding subsidiaries                to
which are not Debtors-in-Possession          31-Oct-2005
_____________________________________        ___________

Revenues                                              $0
Costs and expenses:
   Operating and administrative                   35,000
   Pension plan actuarial
      adjustments and expenses                         0
   Depreciation                                        0
      Total costs and expenses                    35,000
Income (loss) before
   reorganization items                          (35,000)
Reorganization items:

   Professional fees                             295,000
   RFSC settlement                               (93,000)
   Underwriters Settlement                      (205,000)
   Interest earned on accumulating cash
      resulting from Chapter 11 proceeding      (145,000)
   Total Reorganization items                   (148,000)
Income tax benefits                                    0
Net income (loss)                               $113,000

Unaudited Consolidated Statement of           1-Oct-2005
Cash Flows, excluding subsidiaries                to
which are not Debtors-in-Possession          31-Oct-2005
_____________________________________        ___________

Cash flows from operating activities:
   Loss from operations before                  ($35,000)
      reorganization items
   Adjustments to reconcile loss to
      net cash provided by
      operating activities:
         Income tax recovery                           0
         Depreciation                                  0
   Changes in:
      Prepaid expenses                                 0
      Post-petition payables                      (4,000)
      Increase in liabilities
         subject to compromise                         0
   Net cash provided (used) by
      operating activities before
      reorganization items                       (39,000)
   Operating cash flows from
      reorganization items:
         Interest received                       145,000
      Application of retainer
         towards reorganization
         professional fees                             0
      Payment of reorganization items           (471,000)
   Net cash used by
      reorganization items                      (326,000)
   Net cash used by
      operating activities                      (365,000)
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                            (365,000)

Cash at beginning of period                   46,833,000
Cash at end of period                        $46,468,000

Headquartered in New York, New York, Reliance Group Holdings, Inc.
-- 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.  On Nov. 7, 2005, the Hon.
Eugene Gonzalez issued an order confirming the Creditors
Committee's First Amended Plan for RGH.    (Reliance Bankruptcy
News, Issue No. 85; Bankruptcy Creditors' Service, Inc., 215/945-

SAINT VINCENTS: Posts $12 Million Net Loss in October 2005

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

Cash & Cash Equivalents                             $20,880,741
Investments                                           1,451,902
Patients Accounts Receivable, less allowance for
   doubtful accounts                                180,861,346
Accounts Receivable                                  28,553,619
Other Current Assets                                 39,328,000
   Total Current Assets                             271,075,608

Depreciation Reserve Funds & Collaterized Assets     53,135,538
Assets Designated for Self-Insurance
   Investments at Market                             41,731,453
Assets whose use is limited -
   Investments at Market                             53,815,500
Other Non-Current Assets                             11,785,996

Land, Buildings & Equipment, net of
   Accumulated Depreciation                         286,551,815
   Total Assets                                    $718,095,910

Liabilities Subject to Compromise:
   HFG Loan                                          $4,589,000
   Accounts Payable & Accrued Expenses              237,707,598
   Estimated Retroactive Payables to
      Third Parties, net                             93,816,859
   Long-term Debt                                   299,806,278
   Long-term Debt, excluding current installments     4,860,876
   Estimated Liability for Self-Insurance           145,047,122
   Other Liabilities                                 82,746,265
   Total Liabilities Subject to Compromise          868,573,998

Liabilities Not Subject to Compromise:
   Accrued Salaries & Payroll Taxes Withheld         58,709,869
   Accounts Payables & Accrued Expenses              75,106,645
   Total Liabilities                              1,002,390,512

Net Assets:
   Unrestricted                                    (340,098,627)
   Temporarily Restricted                            31,373,025
   Permanently Restricted                            24,431,000
   Total Net Assets                                (284,294,602)
   Total Liabilities & Net Assets                  $718,095,910

                         SVCMC Debtors
            Unaudited Consolidated Income Statement
              From October 1 to October 31, 2005

Operating Revenue
   Inpatient                                        $58,731,659
   Outpatient                                        30,213,306
      Patient Service Revenue                        88,944,965
      Less Provision for Bad Debt                     9,483,447
      Net Patient Service Revenue                    79,461,517
   Pool Revenue                                       4,185,405
   Capitation                                         7,446,825
   Other                                              9,456,281
   Total Operating Revenue                          100,550,029

Operating Expenses:
   Salaries and Wages                                47,730,778
   Fringe Benefits                                   14,583,232
   Supplies and Other                                34,978,902
   Insurance                                          3,528,042
   Total Direct Operating Costs                     100,821,954

   Salaries and Wages                                 2,799,517
   Fringe Benefits                                      811,093
   Supplies and Other                                 8,288,861
   Total Corporate Allocated                         11,899,471
   Total Operating Expense                          112,721,425
Interest                                              2,100,743
Depreciation                                          3,823,514
   Operating Gain (Loss) Before
      Non-Recurring and/or Unusual Items            (18,095,653)

Non-Recurring and/or Unusual Items:
   Discontinued Operations (St. Mary's)                (298,932)
   St. Mary's Op Pac Rate Adjustment                          -
   ZBEC/HFE Recoveries                                   (5,364)
   Restructuring & Bankruptcy Related Costs          (6,074,647)
   Estimated Close-out of St. Mary's                (20,000,000)
   Transfer of Equity Foundation                       (314,070)
   Total Non-Recurring and/or Unusual Items         (26,693,013)
   Operating Gain (Loss) After
      Non-Recurring and/or Unusual Items            (44,788,666)
Non-Operating Revenue                                 1,391,385
Change in Temporary Restricted Net Assets               176,000
   Change in Net Assets                            ($46,004,051)
   EBITDA                                          ($12,171,396)

                         SVCMC Debtors
               Unaudited Statement of Cash Flows
               From October 1 to October 31, 2005

Cash Flows from Operation Activities:
   Changes in Net Assets                           ($46,004,051)

Adjustments to Reconcile Changes in Net Assets
   to Net Cash Provided by Operating Activities:
   Change in Net Assets from July 1 to July 4, 2005           -
   Depreciation & Amortization                        3,823,514
   Change in Unrealized Gains & Losses                1,957,751
   Change in Patient's Accounts Receivable            8,879,289
   Change in Accounts Receivables, Other              7,699,779
   Change in Prepaid Expenses & Other                 4,108,000
   Change in Other Non-Current Assets                   447,357
   Change in Accounts Payable &
      Accrued Exp-Prepetition                         1,336,811
   Change in Accounts Payable &
      Accrued Exp-Postpetition                       38,144,645
   Change in Accrued Salaries & P/R Taxes            (4,249,858)
   Change in Est. Retro rec/pay
      from/to third parties                           3,496,336
   Change in Est. Liability for self-insurance        1,850,882
   Change in Other Non-Current Liabilities             (243,464)
   Net Cash Provided by Operating Activities         21,256,992

Cash flows From Investment Activities:
   Sale of Investments, Net                           1,732,004
   (Purchase) of Assets Whose Use is Limited            (54,963)
   Acquisition/Sale of Land, Building,
      & Equipment                                      (680,683)
   Net Cash Provided by Investing Activities            996,358

Cash flows From Financing Activities:
   Proceeds/Repayment From/of Working Capital Loan   (1,988,000)
   Proceed from issuance of Long-term debt                    -
   Repayment of Long-term debt                       (2,115,812)
   Net Cash (Used) in Financing Activities           (4,103,812)
   Net Increase (Decrease)
      in Cash & Cash Equivalents                     18,149,538

   Cash & Cash Equivalents at Beginning of Month     35,150,292
   Cash & Cash Equivalents at End of the Month      $53,299,830

Headquartered in New York, New York, Saint Vincents Catholic
Medical Centers of New York -- the   
largest Catholic healthcare providers in New York State, operate
hospitals, health centers, nursing homes and a home health agency.
The hospital group consists of seven hospitals located throughout
Brooklyn, Queens, Manhattan, and Staten Island, along with four
nursing homes and a home health care agency.  The Company and six
of its affiliates filed for chapter 11 protection on July 5, 2005
(Bankr. S.D.N.Y. Case No. 05-14945 through 05-14951).  Gary
Ravert, Esq., and Stephen B. Selbst, Esq., at McDermott Will &
Emery, LLP, represent the Debtors in their restructuring efforts.
As of Apr. 30, 2005, the Debtors listed $972 million in total
assets and $1 billion in total debts.  (Saint Vincent Bankruptcy
News, Issue No. 16; Bankruptcy Creditors' Service, Inc.,

TOWER AUTOMOTIVE: Earns $1.5 Million of Net Income in October 2005

              Tower Automotive, Inc. and Subsidiaries
               Unaudited Consolidated Balance Sheets
                      As of October 31, 2005
                          (In Thousands)

   Cash and cash equivalents                             $4,802
   Accounts receivable, net                             220,962
   Inventories                                           73,371
   Prepaid tooling and other                             51,930
      TOTAL CURRENT ASSETS                              351,065

   Property, plant and equipment, net                   555,541
   Investment in joint ventures                               -
   Investment in subsidiaries                           346,782
   Inter-company receivables                            415,478
   Other assets, net                                     64,776
      TOTAL ASSETS                                   $1,733,642

   Current maturities of long-term debt                 $14,257
   Accounts payable                                     137,496
   Accrued liabilities                                  151,999
      TOTAL CURENT LIABILITIES                          303,752
   Liabilities subject to comprise                    1,133,971

   Non-Current Liabilities Not Subject to

      Long-term debt, net of current maturities          43,771
      DIP borrowings, net of current maturities         559,985
      Other non-current liabilities                     193,780
      TOTAL LIABILITIES                               2,235,259

      STOCKHOLDERS' DEFICIT                            (501,617)

              Tower Automotive, Inc. and Subsidiaries
                 Unaudited Statement of Operations
                      October 1 to 31, 2005
                          (In Thousands)

Revenues                                               $153,202
Cost of sales                                           146,155
Gross profit                                              7,047

Selling, general and administrative expenses              7,668
Restructuring and asset impairment charges, net              59
Operating income (loss)                                    (680)

Interest expense                                          6,086
Interest income                                          (1,756)
Other income                                             (7,748)
Chapter 11 and related reorganization items               2,777
Income (loss) before provision for income taxes,
equity earnings and minority interest                      (39)

Provision (benefit) for income taxes                     (1,538)
Income (loss) before equity in earnings                   1,499

Equity in earnings of joint ventures, net of tax             16
NET INCOME/(LOSS)                                        $1,515

              Tower Automotive, Inc. and Subsidiaries
                 Unaudited Statement of Cash Flows
                      October 1 to 31, 2005
                          (In Thousands)

   Net income                                            $1,515

   Adjustments required to reconcile net loss to net
    cash provided by (used in) operating activities:

      Chapter 11 & related reorganization expenses        1,179
      Restructuring and asset impairment, net                 -
      Depreciation                                        6,824
      Equity in earnings of joint ventures, net             (16)
      Change in working capital and operating items      (6,379)
      Net cash provided by operating activities           3,123
   Capital expenditures                                  (5,718)
      Net cash used for investing activities             (5,718)

   Proceeds from prepetition borrowings                       -
   Repayments of prepetition borrowings                       -
   Borrowings from DIP credit facility                   89,722
   Repayments of borrowings from DIP credit facility    (83,500)
   Net proceeds from issuance of common stock                 -
      Net cash provided by financing activities           6,222
Net Change in cash and cash equivalents                   3,627
Cash and Cash Equivalents, beginning of period            1,175

Cash and Cash Equivalents, end of period                 $4,802

Headquartered in Grand Rapids, Michigan, Tower Automotive, Inc.
-- is a global designer and   
producer of vehicle structural components and assemblies used by
every major automotive original equipment manufacturer,
including BMW, DaimlerChrysler, Fiat, Ford, GM, Honda,
Hyundai/Kia, Nissan, Toyota, Volkswagen and Volvo.  Products
include body structures and assemblies, lower vehicle frames and
structures, chassis modules and systems, and suspension
components.  The Company and 25 of its debtor-affiliates filed
voluntary chapter 11 petitions on Feb. 2, 2005 (Bankr. S.D.N.Y.
Case No. 05-10576 through 05-10601).  James H.M. Sprayregen, Esq.,
Ryan B. Bennett, Esq., Anup Sathy, Esq., Jason D. Horwitz, Esq.,
and Ross M. Kwasteniet, Esq., at Kirkland & Ellis, LLP, represent
the Debtors in their restructuring efforts.  When the Debtors
filed for protection from their creditors, they listed
$787,948,000 in total assets and $1,306,949,000 in total
debts.  (Tower Automotive Bankruptcy News, Issue No. 22;
Bankruptcy Creditors' Service, Inc., 215/945-7000)


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

Each Tuesday edition of the TCR contains a list of companies with
insolvent balance sheets whose shares trade higher than $3 per
share in public markets.  At first glance, this list may look like
the definitive compilation of stocks that are ideal to sell short.  
Don't be fooled.  Assets, for example, reported at historical cost
net of depreciation may understate the true value of a firm's
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
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related conferences are encouraged.  Send announcements to

Each Friday's edition of the TCR includes a review about a book of
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available at your local bookstore or through Go 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  
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USA, and Beard Group, Inc., Frederick, Maryland USA.  Yvonne L.  
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Patrick F. Casquejo, Jason A. Nieva, Christian Q. Salta, Lucilo
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Copyright 2005.  All rights reserved.  ISSN: 1520-9474.

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