TCR_Public/060114.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, January 14, 2006, Vol. 10, No. 12


ACCEPTANCE INSURANCE: Posts $92,761 Net Loss in December 2005
ANCHOR GLASS: Posts $4.4 Million Net Loss in November 2005
ATA AIRLINES: Posts $19 Million Net Loss in November 2005
AURA SYSTEMS: Posts $487,348 Net Loss in November 2005
COLLINS & AIKMAN: Posts $978,965 Net Loss in November 2005

DELPHI CORP: Posts $127 Million Net Loss for Month Ended Nov. 30
DELTA AIR: Posts $181 Million Net Loss in November 2005
FOOTSTAR INC: Earns $3.9 Million for Period Ended Nov. 26
MCLEODUSA INC: Files Amended Summary of Cash Receipts
MIIX GROUP: Posts $367,178 Cumulative Net Loss in November 2005

NORTHWEST AIRLINES: Posts $129 Million Net Loss in November 2005
SOLUTIA INC: Earns $31 Million for the Month of November 2005
TOWER AUTOMOTIVE: Posts $18.5 Million Net Loss in November 2005
USG CORP: Earns $42.2 Million for the Month of November 2005


ACCEPTANCE INSURANCE: Posts $92,761 Net Loss in December 2005
On Jan. 6, 2006, Acceptance Insurance Companies Inc. filed its
monthly operating report for December 2005 with the U.S.
Bankruptcy Court for the District of Nebraska.

The Debtor reports a $92,761 net loss on $8,036 of revenue for
December 2005.

At Dec. 31, 2005, Acceptance Insurance Companies Inc.'s balance
sheet showed:

      Total Current Assets                   $2,497,034
      Total Assets                           32,763,224
      Total Liabilities                     138,246,602
      Total Shareholders' Equity Deficit  ($105,483,378)

A full-text copy of Acceptance Insurance Companies Inc.'s December
2005 Monthly Operating Report is available at no charge at

Headquartered in Council Bluffs, Iowa, Acceptance Insurance
Companies Inc. -- owns, either directly     
or indirectly, several companies, one of which is an insurance
company that accounts for substantially all of the business
operations and assets of the corporate groups.  The Company filed
for chapter 11 protection on Jan. 7, 2005 (Bankr. D. Nebr. Case
No. 05-80059).  The Debtor's affiliates -- Acceptance Insurance
Services, Inc., and American Agrisurance, Inc. -- filed separate
chapter 7 petitions (Bankr. D. Nebr. Case Nos. 05-80056 & 05-
80058) on Jan. 7, 2005.  John J. Jolley, Esq., at Kutak Rock LLP,
represents the Debtor in its restructuring efforts.  When the
Debtor filed for protection from its creditors, it listed
$33,069,446 in total assets and $137,120,541 in total debts.

ANCHOR GLASS: Posts $4.4 Million Net Loss in November 2005

                Anchor Glass Container Corporation
     Unaudited Statement of Operations and Comprehensive Loss
               For the month ending November 30, 2005
                           (In Thousands)

Net Sales                                               $52,036

Costs and Expenses
   Costs of products sold                                51,449
   Selling and administrative expenses                    1,858
   Restructuring charges                                     92
Loss from operations                                     (1,363)

Reorganization items                                     (1,227)
Other expense, net                                         (446)
Interest expense                                         (1,349)
Net Loss                                                ($4,385)

The Debtor did not file its balance sheet as of Nov. 30, 2005.

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. 16;
Bankruptcy Creditors' Service, Inc., 215/945-7000)

ATA AIRLINES: Posts $19 Million Net Loss in November 2005

                ATA Holdings Corp. and Subsidiaries
                      Unaudited Balance Sheet
                      As of November 30, 2005


Current assets:
    Cash and cash equivalents                        $61,687,000
       net of allowance for doubtful accounts        101,603,000
    Inventories, net                                  34,421,000
    Prepaid expenses and other current assets         26,501,000
       TOTAL CURRENT ASSETS                          224,212,000

Property and equipment:
    Flight equipment                                 165,393,000
    Facilities and ground equipment                  142,684,000
    Accumulated depreciation                        (173,426,000)
       TOTAL PROPERTY AND EQUIPMENT                  134,651,000

Restricted cash                                       30,284,000
Goodwill                                               6,987,000
Prepaid aircraft rent                                    154,000
Investment in BATA                                     4,943,000
Deposits and other assets                             25,465,000
       TOTAL ASSETS                                 $426,696,000


Current liabilities:
    Short Term Debt                                  $41,000,000
    Accounts payable                                   4,508,000
    Air traffic liabilities                           70,570,000
    Accrued expenses                                 121,350,000
       TOTAL CURRENT LIABILITIES                     237,428,000

Deferred items                                        29,493,000
Liabilities subject to compromise                  1,633,993,000

Commitments and contingencies

Convertible redeemable preferred stock                30,000,000
Shareholders' deficit:
    Preferred stock                                            -
    Common stock                                      66,013,000
    Treasury stock                                   (24,778,000)
    Additional paid-in capital                        18,166,000
    Accumulated deficit                           (1,563,619,000)
       TOTAL SHAREHOLDERS' DEFICIT                (1,504,218,000)

                ATA Holdings Corp. and Subsidiaries
                     Unaudited Income Statement
                For the Month Ended November 30, 2005

Operating revenues:
    Scheduled service                                $40,923,000
    Charter                                           24,582,000
    Ground package                                       719,000
    Other                                              2,423,000
       Total operating revenues                       68,647,000

Operating expenses:
    Fuel and oil                                      22,889,000
    Salaries, wages and benefits                      18,944,000
    Aircraft rentals                                  10,210,000
    Handling, landing and navigation fees              4,428,000
    Aircraft maintenance, materials and repairs        3,115,000
    Crew and other employee travel                     3,077,000
    Depreciation and amortization                      2,866,000
    Passenger service                                  2,207,000
    Other selling expenses                             2,101,000
    Commissions                                        1,815,000
    Facilities and other rentals                       1,299,000
    Insurance                                          1,277,000
    Ground package cost                                  655,000
    Advertising                                          532,000
    Aircraft impairments and retirements                       -
    Other                                              4,289,000
       Total operating expenses                       79,704,000
       Operating income (loss)                       (11,057,000)

Other income (expense):
    Interest income                                      192,000
    Interest expense                                    (416,000)
    Reorganization expenses                           (7,683,000)
    Other                                               (111,000)
    Other expense                                     (8,018,000)
       Income (loss) before income taxes             (19,075,000)

Income taxes                                                   -
       Net income (loss)                            ($19,075,000)

                ATA Holdings Corp. and Subsidiaries
                         Cash Flow Report
                For the Month Ended November 30, 2005

Operating activities:
Net income before reorganization expenses           ($11,392,000)

Adjustments to reconcile net income:
    Depreciation and amortization                      2,866,000
    Other non-cash items                              (3,183,000)

Changes in operating assets and liabilities:
    Receivables                                      (22,753,000)
    Inventories                                        3,254,000
    Prepaid expenses                                     652,000
    Accounts payable                                       9,000
    Air traffic liabilities                          (14,537,000)
    Liabilities subject to compromise                 (1,328,000)
    Accrued expenses                                  (5,381,000)
Net cash (used in) operating activities               (3,631,000)

Reorganization activities:
    Reorganization items, net                         (7,683,000)
    Prepaid expenses                                     728,000
    Liabilities subject to compromise                   (824,000)
    Accrued Expenses                                   2,264,000
    Proceeds from sale of property and equipment       2,825,000
    Assets held for sale                               2,000,000
    Receivables                                         (923,000)
    Other non-cash items                               3,394,000)
Net cash (used in) reorganization activities           1,781,000

Investing activities:
    Capital expenditures                              (1,770,000)
    Noncurrent prepaid aircraft rent                           -
    Additions to other assets                            720,000
    Proceeds from sales of property and equipment              -
Net cash (used in) investing activities               (1,050,000)

Financing activities:
    Decrease in restricted cash                        1,283,000
Net cash provided by financing activities              1,283,000
Decrease in cash and cash equivalents                 (1,617,000)

Cash and cash equivalents, beginning of period        63,304,000
Cash and cash equivalents, end of period             $61,687,000

Headquartered in Indianapolis, Indiana, ATA Airlines, owned by ATA
Holdings Corp. -- 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. 45; Bankruptcy Creditors'
Service, Inc., 215/945-7000)

AURA SYSTEMS: Posts $487,348 Net Loss in November 2005
On Dec. 29, 2005, Aura Systems, Inc., filed its monthly operating
report for the month of November 2005 with the U.S. Bankruptcy
Court for the Central District of California, Los Angeles

The Company reported a $487,348 net loss on $148,633 of net sales
for the month of November 2005.

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

      Current Assets                        $12,040,726
      Total Assets                           18,555,209
      Total Postpetition Liabilities          3,844,402
      Total Prepetition Liabilities          15,104,934
      Total Liabilities                      18,949,336
      Total Stockholders' Deficit             ($394,127)

A full-text copy of Aura Systems, Inc.'s November 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.

COLLINS & AIKMAN: Posts $978,965 Net Loss in November 2005

                     Collins & Aikman Corporation
                            Balance Sheet
                       As of November 30, 2005

Current assets:
   Cash                                             $81,399,270
   Accounts receivable                               80,305,484
   Other non-trade receivables                        6,252,905
   Inventories, net                                 116,706,806
   Tooling and molding, net - current                63,567,171
   Prepaids & other current assets                   76,509,518
   Deferred tax assets - current                        (87,825)
   Total current assets                             424,653,329

Investment in subsidiaries                        2,534,708,519
Fixed assets, net                                   348,595,432
Goodwill, net                                       978,554,071
Deferred tax assets - long term                      25,938,826
Tooling and molding, net-long term                   13,047,862
Other noncurrent assets                              95,811,052
Intercompany assets                                 190,228,716
PP IC accounts receivable                           673,867,445
TOTAL ASSETS                                     $5,285,405,252

                         LIABILITIES & EQUITY

Current liabilities:
   Notes payable                                             $0
   Short term borrowings                                      0
   Advance on receivables                                     0
   Current portion - long term debt                 259,125,000
   Current portion - capital leases                           0
   Accounts payable                                  48,555,420
   Accrued interest payable                           6,078,891
   Accrued & other liabilities                       62,166,472
   Income taxes payable                              (5,267,695)
   Total current liabilities                        370,658,089

Liabilities subject to compromise                 2,357,289,589
Total Liabilities                                 2,727,947,678

Total Equity                                      2,557,457,574
TOTAL LIABILITIES & EQUITY                       $5,285,405,252

                     Collins & Aikman Corporation
                           Income Statement
                      Month Ended November 2005

Net outside sales                                  $156,710,734
I/D Net sales                                         4,015,132
I/G Net sales                                         2,905,929
Total sales                                         163,631,795
Cost of goods sold                                  141,098,257
Gross profit                                         22,533,537

Selling, general & administrative expenses           20,383,067
Operating income                                      2,150,470

Interest expenses                                     6,081,701
Intercompany interest, net                           (2,030,370)
Preferred stock accretion                                     0
Miscellaneous (income)/expense                                0
Corporate allocation adjustment                               0
Commission income                                      (175,133)
Commission expense                                            0
Royalty income                                         (435,116)
Royalty expense                                               0
Joint Venture (Income)/Expense                                0
Minority interest in cons net income                          0
Dividend income                                               0
Discount/Income for Carcorp.                                  0
Gain/(Loss) early extinguishments of debt                     0
Discount/Premium on hedges                                    0
(Gain)/Loss on hedges                                         0
(Gain)/Loss on swaps                                          0
NAAIS Intercompany sales profit                               0
Loss on sale of receivables                                   0
Restructuring provision                                       0
Foreign transactions - (Gain)/Loss                      565,165
Amort of discount on NPV of liabilities                       0
(Gain)/Loss on sale-leaseback transaction                     0
Income from continuing operations before taxes       (1,855,777)

Federal income tax                                            0
State income tax                                              0
Foreign income tax                                       23,351
Income from continuing operations                    (1,879,128)

Discontinued operations                                (900,163)
Gain/Loss on sale of divisions                                0
Extraordinary items                                           0
Integration                                                   0
NET INCOME                                            ($978,965)

Headquartered in Troy, Michigan, Collins & Aikman Corporation -- is a global leader in cockpit   
modules and automotive floor and acoustic systems and is a leading
supplier of instrument panels, automotive fabric, plastic-based
trim, and convertible top systems.  The Company has a workforce of
approximately 23,000 and a network of more than 100 technical
centers, sales offices and manufacturing sites in 17 countries
throughout the world.  The Company and its debtor-affiliates filed
for chapter 11 protection on May 17, 2005 (Bankr. E.D. Mich. Case
No. 05-55927).  When the Debtors filed for protection from their
creditors, they listed $3,196,700,000 in total assets and
$2,856,600,000 in total debts. (Collins & Aikman Bankruptcy News,
Issue No. 22; Bankruptcy Creditors' Service, Inc., 215/945-7000)

DELPHI CORP: Posts $127 Million Net Loss for Month Ended Nov. 30

                    Delphi Corporation, et al.
              Unaudited Consolidated Balance Sheets
                     As of November 30, 2005
                          (In Millions)


   Cash and cash equivalents                               $956
   Accounts receivable, net:
      General Motors and affiliates                       1,935
      Other third parties                                 1,633
      Non-Debtor subsidiaries                               306
      Notes receivable from non-Debtor subsidiaries         342
   Inventories, net:
      Productive material, work-in-process & supplies       817
      Finished goods                                        294
   Prepaid expenses and other                               351
      TOTAL CURRENT ASSETS                                6,634
Long-term assets:
   Property, net                                          2,848
   Goodwill                                                 292
   Other intangible assets                                   42
   Pension intangible assets                              1,022
   Investments in non-Debtor subsidiaries                 3,459
   Other                                                    633
      TOTAL ASSETS                                      $14,930


   Accounts payable                                      $1,002
   Accounts payable to non-Debtor subsidiaries              422
   Accrued liabilities                                      412
      TOTAL CURRENT LIABILITIES                           1,836
Long-term liabilities not subject to compromise:
   DIP financing                                            250
   Employee benefit plan obligations and other              528
      TOTAL LONG-TERM LIABILITIES                           778
Liabilities subject to compromise                        17,806
      TOTAL LIABILITIES                                  20,420
Stockholders' deficit:
   Common stock                                               6
   Additional paid-in capital                             2,674
   Accumulated deficit                                   (5,596)
   Minimum pension liability                             (2,368)
   Accumulated other comprehensive loss                    (154)
   Treasury stock                                           (52)
      TOTAL STOCKHOLDERS' DEFICIT                        (5,490)

                    Delphi Corporation, et al.
          Unaudited Consolidated Statement of Operations
                  October 8 to November 30, 2005
                          (In Millions)

Net sales:
   General Motors and affiliates                         $1,677
   Other customers                                        1,172
   Intercompany non-Debtor subsidiaries                      91
Total net sales                                           2,940
Operating expenses:
   Cost of sales                                          2,816
   Selling, general and administrative                      157
   Depreciation and amortization                             98
Total operating expenses                                  3,071
Operating loss                                             (131)
Interest expense                                            (46)
Loss before reorganization items,
   income taxes, and equity income                         (177)

Reorganization items                                        (11)
Income tax expense                                            -
Equity income from non-consolidated
   subsidiaries, net of tax                                  10

Equity income from non-Debtor subsidiaries,
   net of tax                                                51
NET LOSS                                                  ($127)

                    Delphi Corporation, et al.
          Unaudited Consolidated Statement of Cash Flows
                  October 8 to November 30, 2005
                          (In Millions)

Cash flows from operating activities:
   Net loss                                               ($127)
   Adjustments to reconcile net loss to net cash
    provided by operating activities:
    Depreciation and amortization                            98
    Pension and other postretirement benefit expenses       222
    Equity income from unconsolidated subsidiaries, net     (10)
    Equity income from non-Debtor subsidiaries, net         (51)
    Reorganization items                                     11
   Changes in operating assets and liabilities:
    Accounts receivable, net                             (1,130)
    Inventories, net                                        (24)
    Prepaid expenses and other                              (35)
    Accounts payable, accrued and other long-tern debt    1,283
    Other postretirement benefit payments                   (35)
    Receipts (payments) for reorganization items, net         1
    Other                                                     3
       Net cash provided by operating activities            206
Cash flows from investing activities:
   Capital expenditures                                     (47)
   Proceeds from sale of property                             1
       Net cash used in investing activities                (46)
Cash flows from financing activities:
   Proceeds from DIP credit facility, net                   218
   Net repayments of borrowings under other debt             (2)
       Net cash provided by financing activities            216
Increase in cash and cash equivalents                       376
Cash and cash equivalents at beginning of period            580

Cash and cash equivalents at end of period                 $956

Headquartered in Troy, Michigan, Delphi Corporation -- is the single largest global supplier of
vehicle electronics, transportation components, integrated systems
and modules, and other electronic technology.  The Company's
technology and products are present in more than 75 million
vehicles on the road worldwide.  The Company filed for chapter 11
protection on Oct. 8, 2005 (Bankr. S.D.N.Y. Lead Case No.
05-44481).  John Wm. Butler Jr., Esq., John K. Lyons, Esq., and
Ron E. Meisler, Esq., at Skadden, Arps, Slate, Meagher & Flom LLP,
represent the Debtors in their restructuring efforts.  As of
Aug. 31, 2005, the Debtors' balance sheet showed $17,098,734,530
in total assets and $22,166,280,476 in total debts. (Delphi
Bankruptcy News, Issue No. 13; Bankruptcy Creditors' Service,
Inc., 215/945-7000)

DELTA AIR: Posts $181 Million Net Loss in November 2005

                      DELTA AIR LINES, INC.
             Unaudited Consolidated Balance Sheets
                     As of November 30, 2005


Cash and cash equivalents                        $2,071,000,000
Restricted cash                                   1,040,000,000
Accounts receivable, net of an allowance for
uncollectible accounts of $40                      827,000,000
Expendable parts and supplies inventories,
  net of an allowance for obsolescence of $192      182,000,000
Prepaid expenses and other                          616,000,000
   Total current assets                           4,736,000,000

Flight equipment                                 18,978,000,000
Accumulated depreciation                         (6,918,000,000)
   Flight equipment, net                         12,060,000,000

Flight and ground equipment
  under capital leases                              526,000,000
Accumulated amortization                           (221,000,000)
   Flight and ground equipment
   under capital leases, net                        305,000,000

Ground property and equipment                     4,875,000,000
Accumulated depreciation                         (2,913,000,000)
   Ground property and equipment, net             1,962,000,000

Advance payments for equipment                       44,000,000
   Total property and equipment, net             14,371,000,000

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                   52,000,000
Other noncurrent assets                             961,000,000
   Total other assets                             1,314,000,000
Total assets                                    $20,421,000,000


Current maturities of long-term debt              1,231,000,000
  and capital leases
Accounts payable, deferred credits
  and other accrued liabilities                   1,454,000,000
Air traffic liability                             1,941,000,000
Taxes payable                                       396,000,000
Accrued salaries and related benefits               448,000,000
Total current liabilities                         5,470,000,000

Long-term debt and capital leases                 6,821,000,000
Other                                               223,000,000
Deferred revenue and other credits                  193,000,000
Total noncurrent liabilities                      7,237,000,000

LIABILITIES SUBJECT TO COMPROMISE                16,414,000,000


Series B ESOP Convertible Preferred Stock,
  $1.00 par value, $72.00 stated and
  liquidation value; 4,667,568 shares issued
  and outstanding                                   336,000,000
Unearned compensation under employee stock          (88,000,000)
  ownership plan
Total Employee Stock Ownership
  Plan Preferred Stock                              248,000,000

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                              (7,456,000,000)
Accumulated other comprehensive loss             (2,529,000,000)
Treasury stock at cost, 12,738,630 shares          (601,000,000)
Total shareowners' deficit                       (8,948,000,000)
Total liabilities and shareowners' deficit      $20,421,000,000

                      DELTA AIR LINES, INC.
          Unaudited Consolidated Statement of Operations
              For the Month Ended November 30, 2005

  Mainline                                         $882,000,000
  Regional affiliates                               301,000,000
  Cargo                                              46,000,000
  Other, net                                         66,000,000
Total operating revenues                          1,295,000,000

Salaries and related costs                          374,000,000
Aircraft fuel                                       365,000,000
Depreciation and amortization                       100,000,000
Contracted services                                  82,000,000
Contract carrier arrangements                       200,000,000
Landing fees and other rents                         66,000,000
Aircraft maintenance materials and                   61,000,000
  outside repairs                                    61,000,000
Aircraft rent                                        37,000,000
Passenger commissions and
  other selling expenses                             42,000,000
Passenger service                                    27,000,000
Other                                                48,000,000
Total operating expenses                          1,402,000,000
OPERATING LOSS                                     (107,000,000)
Interest expense (contractual interest
  expense equals $98 for the Month ended
  November 30, 2005)                                (62,000,000)
Interest income                                       6,000,000
Miscellaneous, net                                   (1,000,000)
Total other expense, net                            (57,000,000)
LOSS BEFORE REORGANIZATION ITEMS, NET              (164,000,000)

REORGANIZATION ITEMS, NET                           (17,000,000)
LOSS BEFORE INCOME TAXES                           (181,000,000)

INCOME TAX PROVISION                                          -
NET LOSS                                          ($181,000,000)

                      DELTA AIR LINES, INC.
         Unaudited Consolidated Statements of Cash Flows
              For the Month ended November 30, 2005

Net loss                                          ($181,000,000)
Adjustments to reconcile net loss
to cash provided by operating activities, net       158,000,000
Changes in certain assets and liabilities, net       12,000,000
Net cash used by operating activities               (11,000,000)

Property and equipment additions:
Flight equipment, including
  advance payments                                  (11,000,000)
Ground property and equipment                       (12,000,000)
Proceeds from sale of investments                   122,000,000
Decrease in restricted investments related
  to Boston airport terminal project                  4,000,000
Decrease in restricted cash                          51,000,000
Net cash provided by investing activities           154,000,000

Payments on long-term debt and
  capital lease obligations                        (139,000,000)
Net cash used by financing activities              (139,000,000)
Net increase in cash and cash equivalents             4,000,000

Cash & cash equivalents at beginning of period    2,067,000,000
Cash & cash equivalents at end of period         $2,071,000,000

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. 17;
Bankruptcy Creditors' Service, Inc., 215/945-7000)

FOOTSTAR INC: Earns $3.9 Million for Period Ended Nov. 26
On Jan. 5, 2006, Footstar, Inc., and its debtor-affiliates filed
their monthly operating report for the period from Oct. 30, 2005,
to Nov. 26, 2005, with the U.S. Bankruptcy Court for the Southern
District of New York.

The Debtors reported a $3,900,000 net income on $64,100,000 of net
sales for the period from Oct. 30, 2005, to Nov. 26, 2005.  The
Debtors also reported a cumulative net loss of $59,000,000 on
$1,323,900,000 of net sales from March 3, 2004, through Nov. 26,

At Nov. 26, 2005, Footstar, Inc.'s consolidated balance sheet

      Total Current Assets                      $315,500,000
      Total Assets                               356,500,000
      Current Liabilities Subject to Compromise  150,300,000
      Total Liabilities                          310,300,000
      Total Shareholders' Equity                 $46,200,000

A full-text copy of Footstar, Inc.'s Monthly Operating Report for
the period from Oct. 30, 2005, to Nov. 26, 2005, is available at
no charge at

Headquartered in West Nyack, New York, Footstar Inc., retails
family and athletic footwear.  As of August 28, 2004, the Company
operated 2,373 Meldisco licensed footwear departments nationwide
in Kmart, Rite Aid and Federated Department Stores.  The Company
also distributes its own Thom McAn brand of quality leather
footwear through Kmart, Wal-Mart and Shoe Zone stores.  The
Company and its debtor-affiliates filed for chapter 11 protection
on March 3, 2004 (Bankr. S.D.N.Y. Case No. 04-22350).  Paul M.
Basta, Esq., at Weil Gotshal & Manges represents the Debtors in
their restructuring efforts.  When the Debtor filed for chapter 11
protection, it listed $762,500,000 in total assets and
$302,200,000 in total debts.

MCLEODUSA INC: Files Amended Summary of Cash Receipts
McLeodUSA Incorporated and its debtor-subsidiaries delivered to
the U.S. Bankruptcy Court for the Northern District of Illinois an
Amended Summary of Cash Receipts and Disbursements for the period
Oct. 28, 2005 to Nov. 30, 2005.

           Summary of Cash Receipts and Cash Disbursements
              For period October 28 - November 30, 2005

Cash, beginning of month                            $27,243,455

Receipts from operations                             61,587,524

Net payroll                                          (5,114,192)
Payroll taxes                                        (2,199,032)
401K                                                   (280,664)
Commissions                                            (597,925)
Health/Dental/Prescription/vision/other benefits     (1,333,332)
Asset purchases                                      (1,444,000)
Line costs (cost of service)                        (31,606,726)
Maintenance and repairs                              (1,795,254)
Rents                                                (1,862,738)
Federal excise taxes                                 (1,734,825)
Federal Universal Service Fund                         (656,061)
Interest expense                                       (716,944)
State and local taxes (sales, use, excise, etc.)     (3,552,688)
Utilities                                              (690,872)
Deferred Line Installation charges                   (1,775,378)
Charges incurred in connection with reorganization   (5,150,413)
Other                                                (2,545,347)
Total Disbursements                                 (63,056,391)

Net Disbursements for the Current Period             (1,468,867)

Ending Balance in U.S. Bank                           9,546,771
Ending Balance in Wells Fargo                           169,504
Ending Balance in JP Morgan                          16,058,313
Ending Balance in All Accounts                      $25,774,588

A full-text copy of the Amended Summary of Cash Receipts and
Disbursements is available for free at:

Headquartered in Cedar Rapids, Iowa, McLeodUSA Incorporated -- provides integrated communications
services, including local services in 25 Midwest, Southwest,
Northwest and Rocky Mountain states.  The Debtor and its
affiliates filed for chapter 11 protection on Oct. 28, 2005
(Bankr. N.D. Ill. Case Nos. 05-53229 through 05-63234).  Peter
Krebs, Esq., and Timothy R. Pohl, Esq., at Skadden, Arps, Slate,
Meagher and Flom, represent the Debtors in their restructuring
efforts.  As of June 30, 2005, McLeodUSA Incorporated reported
$674,000,000 in total assets and $1,011,000,000 in total debts.

McLeodUSA Inc. previously filed for chapter 11 protection on
January 30, 2002 (Bankr. D. Del. Case No. 02-10288).  The Court
confirmed the Debtor's chapter 11 plan on April 5, 2003, and
that Plan took effect on April 16, 2002.  The Court formally
closed the case on May 20, 2005.  (McLeodUSA Bankruptcy News,
Issue No. 7 Bankruptcy Creditors' Service, Inc., 215/945-7000).

MIIX GROUP: Posts $367,178 Cumulative Net Loss in November 2005
On Dec. 27, 2005, The MIIX Group, Inc., and its debtor-affiliate,
New Jersey State Medical Underwriters, Inc., filed their monthly
operating reports for the period from Nov. 1, 2005, to Nov. 30,
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 Nov. 30,
2005.  New Jersey State Medical Underwriters, Inc., reports a
cumulative net loss of $1,045,239 on $2,961,540 of total revenue
for the period from Dec. 21, 2004, thru Nov. 30, 2005.

At Nov. 30, 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                  $7,430,951          $12,877,105
   Total Liabilities              8,937,488            6,218,250
   Stockholders' Equity         ($1,506,537)          $6,658,855

A full-text copy of MIIX Group and New Jersey State Medical
Underwriters, Inc.'s monthly operating reports for the period from
Nov. 1, 2005, to Nov. 30, 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.

NORTHWEST AIRLINES: Posts $129 Million Net Loss in November 2005

                 Northwest Airlines Corporation
         Unaudited Condensed Consolidated Balance Sheets
                    As of November 30, 2005


Current assets:
   Cash and cash equivalents                     $1,008,000,000
   Unrestricted short-term investments              466,000,000
   Restricted cash, cash equivalents &
      short-term investments                        559,000,000
   Accounts receivable, net                         637,000,000
   Flight equipment spare parts, net                134,000,000
   Prepaid expenses & other                         442,000,000
Total current assets                              3,246,000,000

Property and equipment:
   Flight equipment, net                          7,350,000,000
   Other property & equipment, net                  749,000,000
Total property & equipment                        8,099,000,000

Flight Equipment under capital leases, net          131,000,000

Other assets:
   Intangible pension asset                         671,000,000
   International routes                             634,000,000
   Investments in affiliated companies               51,000,000
   Other                                            952,000,000
Total other assets                                2,308,000,000
Total assets                                    $13,784,000,000


Current liabilities:
   Air traffic liability                         $1,708,000,000
   Accounts payable & other liabilities             935,000,000
   Current maturities of long-term debt
      & capital lease obligations                    21,000,000
Total current liabilities                         2,664,000,000

Long-term debt                                      299,000,000

Deferred Credits & other liabilities:
   Long-term pension & postretirement
      Health care benefits                          123,000,000
   Other                                             83,000,000
Total deferred credits & other liabilities          206,000,000

Liabilities Subject to Compromise                14,916,000,000

Preferred redeemable stock                          280,000,000

Common Stockholders' Equity (Deficit)
   Common stock                                       1,000,000
   Additional paid-in capital                     1,497,000,000
   Accumulated deficit                           (3,517,000,000)
   Accumulated other comprehensive
      income (loss)                              (1,549,000,000)
   Treasury stock                                (1,013,000,000)
Total common stockholders' equity (deficit)      (4,581,000,000)
Total Liabilities &
   Stockholders' Equity (deficit)               $13,784,000,000

                 Northwest Airlines Corporation
    Unaudited Condensed Consolidated Statements of Operations
             For the Month Ended November 30, 2005

Operating Revenues
   Passenger                                       $662,000,000
   Regional carrier revenues                        115,000,000
   Cargo                                             86,000,000
   Other                                             84,000,000
   Total Operating Revenues                         947,000,000

Operating Expenses
   Salaries, wages, and benefits                    262,000,000
   Aircraft fuel and taxes                          265,000,000
   Selling and marketing                             56,000,000
   Aircraft maintenance materials and repair         65,000,000
   Other rentals and landing fees                    47,000,000
   Depreciation and amortization                     45,000,000
   Aircraft rentals                                  32,000,000
   Regional carrier expenses                        128,000,000
   Other                                            111,000,000
   Total Operating Expenses                       1,011,000,000

Operating Income (Loss)                             (64,000,000)

Other Income (Expense)
   Interest expense, net                            (42,000,000)
   Investment income                                  5,000,000
   Reorganization items, net                        (21,000,000)
   Other, net                                        (7,000,000)
   Total other income (expense)                     (65,000,000)
Income (Loss) Before Income Taxes                  (129,000,000)

   Income tax expense (benefit)                               -
Net Income (Loss)                                 ($129,000,000)

         Northwest Airlines Corporation and Subsidiaries
    Unaudited Condensed Consolidated Statements of Cash Flows
             For the Month Ended November 30, 2005

Cash Flows from Operating Activities:
   Net income (loss)                              ($129,000,000)
   Adjustments to reconcile net loss to net
      cash provided by (used in)
      operating activities:
      Depreciation and amortization                  45,000,000
      Pension and other postretirement benefit
         contributions less than expense             41,000,000
      Changes in certain assets & liabilities       (56,000,000)
      Reorganization items                           21,000,000
      Other, net                                     11,000,000
Net cash provided by operating activities           (67,000,000)

Cash Flows from Reorganization Activities:
   Net cash provided by (used in)
      reorganization activities                       1,000,000

Cash Flows from Investing Activities:
   Capital expenditures                             (11,000,000)
   Decrease (increase) in restricted
      cash, cash equivalents &
      short-term investments                         12,000,000
   Other, net                                                 -
Net cash provided by (used in) investing
   activities                                         1,000,000

Cash Flows from Financing Activities:
   Proceeds from long-term debt                               -
   Payments of long-term debt and capital
      lease obligations                             (91,000,000)
   Other, net                                                 -
Net cash provided by (used in)
   financing activities                             (91,000,000)
Increase (Decrease) in Cash and
   Cash Equivalents                                (156,000,000)

Cash & cash equivalents at beginning of period    1,164,000,000
Cash & cash equivalents at end of period         $1,008,000,000

Northwest Airlines Corporation -- is
the world's fourth largest airline with hubs at Detroit,
Minneapolis/St. Paul, Memphis, Tokyo and Amsterdam, and
approximately 1,400 daily departures.  Northwest is a member of
SkyTeam, an airline alliance that offers customers one of the
world's most extensive global networks.  Northwest and its travel
partners serve more than 900 cities in excess of 160 countries on
six continents.  The Company and 12 affiliates filed for chapter
11 protection on Sept. 14, 2005 (Bankr. S.D.N.Y. Lead Case No. 05-
17930).  Bruce R. Zirinsky, Esq., and Gregory M. Petrick, Esq., at
Cadwalader, Wickersham & Taft LLP in New York, and Mark C.
Ellenberg, Esq., at Cadwalader, Wickersham & Taft LLP in
Washington represent the Debtors in their restructuring
efforts.  When the Debtors filed for protection from their
creditors, they listed $14.4 billion in total assets and $17.9
billion in total debts.  (Northwest Airlines Bankruptcy News,
Issue No. 15; Bankruptcy Creditors' Service, Inc., 215/945-7000)

SOLUTIA INC: Earns $31 Million for the Month of November 2005

                    Solutia Chapter 11 Debtors
      Unaudited Statement of Consolidated Financial Position
                      As of November 30, 2005


Current Assets:
   Cash                                             $37,000,000
   Trade Receivables, net                           129,000,000
   Account Receivables-Unconsolidated Subsidiaries   40,000,000
   Inventories                                      155,000,000
   Other Current Assets                              87,000,000
Total Current Assets                                448,000,000

Property, Plant and Equipment, net                  670,000,000
Investments in Subsidiaries and Affiliates          534,000,000
Intangible Assets, net                              100,000,000
Other Assets                                         70,000,000
TOTAL ASSETS                                     $1,822,000,000

               Liabilities and Shareholders' Deficit

Current Liabilities:
   Accounts Payable                                $150,000,000
   Short Term Debt                                  300,000,000
   Other Current Liabilities                        180,000,000
Total Current Liabilities                           630,000,000

Other Long-Term Liabilities                         196,000,000
Total Liabilities not Subject to Compromise         826,000,000
Liabilities Subject to Compromise                 2,255,000,000

Shareholders' Deficit                            (1,259,000,000)

                    Solutia Chapter 11 Debtors
          Unaudited Consolidated Statement of Operations
               For the Month Ended November 30, 2005

Total Net Sales                                    $185,000,000
Total Cost Of Goods Sold                            178,000,000
Gross Profit                                          7,000,000
Total MAT Expense                                    18,000,000
Operating Loss                                      (11,000,000)

Equity Earnings from Affiliates                      52,000,000
Interest Expense, net                                (5,000,000)
Other Income, net                                     1,000,000
Reorganization Items:
   Professional fees                                 (4,000,000)
   Employee severance and retention costs            (1,000,000)
   Other                                             (1,000,000)
Total Reorganization Items                           (6,000,000)
Income Before Taxes                                  31,000,000
Income Taxes                                                  -
NET INCOME                                          $31,000,000

Headquartered in St. Louis, Missouri, Solutia, Inc. -- with its subsidiaries, make and sell a
variety of high-performance chemical-based materials used in a
broad range of consumer and industrial applications.  The Company
filed for chapter 11 protection on December 17, 2003 (Bankr.
S.D.N.Y. Case No. 03-17949).  When the Debtors filed for
protection from their creditors, they listed $2,854,000,000 in
assets and $3,223,000,000 in debts.  Solutia is represented by
Richard M. Cieri, Esq., at Kirkland & Ellis.   (Solutia Bankruptcy
News, Issue No. 53; Bankruptcy Creditors' Service, Inc.,

TOWER AUTOMOTIVE: Posts $18.5 Million Net Loss in November 2005

             Tower Automotive, Inc., and Subsidiaries
              Unaudited Consolidated Balance Sheets
                     As of November 30, 2005
                          (In Thousands)

   Cash and cash equivalents                             $4,314
   Accounts receivable, net                             207,460
   Inventories                                           70,912
   Prepaid tooling and other                             55,095
      TOTAL CURRENT ASSETS                              337,781

   Property, plant and equipment, net                   562,041
   Investment in joint ventures                               -
   Investment in subsidiaries                           726,495
   Inter-company receivables                                  -
   Other assets, net                                     63,272
      TOTAL ASSETS                                   $1,689,589

   Current maturities of long-term debt                 $14,257
   Accounts payable                                     126,021
   Accrued liabilities                                  149,303
      TOTAL CURENT LIABILITIES                          289,581
   Liabilities subject to comprise                    1,133,052

   Non-Current Liabilities Not Subject to

      Long-term debt, net of current maturities          43,770
      DIP borrowings, net of current maturities         581,985
      Other non-current liabilities                     163,079
      TOTAL LIABILITIES                               2,211,467

      STOCKHOLDERS' DEFICIT                            (521,878)

             Tower Automotive, Inc. and Subsidiaries
                Unaudited Statement of Operations
                      November 1 to 30, 2005
                          (In Thousands)

Revenues                                               $134,535
Cost of sales                                           132,197
Gross profit                                              2,338

Selling, general and administrative expenses              6,987
Restructuring and asset impairment charges, net            (417)
Operating income (loss)                                  (4,232)

Interest expense                                          5,939
Interest income                                          (1,732)
Other income                                                  -
Chapter 11 and related reorganization items               9,833
Income (loss) before provision for income taxes,
equity earnings and minority interest                  (18,272)

Provision (benefit) for income taxes                        192
Income (loss) before equity in earnings                 (18,464)

Equity in earnings of joint ventures, net of tax            (15)
NET LOSS/(INCOME)                                      ($18,479)

             Tower Automotive, Inc. and Subsidiaries
                Unaudited Statement of Cash Flows
                      November 1 to 30, 2005
                          (In Thousands)

   Net loss                                            ($18,479)

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

      Chapter 11 & related reorganization expenses        7,323
      Restructuring and asset impairment, net                 -
      Depreciation                                        7,464
      Equity in earnings of joint ventures, net              15
      Change in working capital and operating items      (4,133)
      Net cash used in operating activities              (7,810)
   Capital expenditures                                 (14,678)
      Net cash used for investing activities            (14,678)

   Proceeds from prepetition borrowings                       -
   Repayments of prepetition borrowings                       -
   Borrowings from DIP credit facility                   71,500
   Repayments of borrowings from DIP credit facility    (49,500)
   Net proceeds from issuance of common stock                 -
      Net cash provided by financing activities          22,000
Net Change in cash and cash equivalents                    (488)
Cash and Cash Equivalents, beginning of period            4,802

Cash and Cash Equivalents, end of period                 $4,314

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. 25;
Bankruptcy Creditors' Service, Inc., 215/945-7000)

USG CORP: Earns $42.2 Million for the Month of November 2005

USG Corporation, et al.
Consolidated Balance Sheet                          30-Nov-2005
__________________________                          ___________

Cash and cash equivalents                          $744,918,000
Marketable Securities                               191,774,000
Restricted Cash                                      75,439,000
Receivables                                         418,330,000
Inventories                                         273,722,000
Income taxes receivable                               6,234,000
Other current assets                                154,134,000
Total current assets                              1,864,551,000

Property, plant and equipment, net                1,650,095,000
Marketable Securities                               276,320,000
Deferred income taxes                               223,908,000
Goodwill                                             64,420,000
Other assets                                        423,338,000
Total Assets                                     $4,502,632,000

Liabilities and Stockholders' Equity:
Accounts payable                                   $255,338,000
Accrued expenses                                    244,288,000
Deferred income taxes                                 9,724,000
Taxes on income                                      89,846,000
Total current liabilities                           599,196,000

Other liabilities                                   429,609,000
Liabilities subject to compromise                 2,240,555,000

Stockholders' Equity:
Common stock                                          4,998,000
Treasury stock                                     (219,336,000)
Capital received in excess of par value             117,261,000
Accumulated other comprehensive income/(loss)        73,780,000
Retained earnings                                 1,256,569,000
Total stockholders' equity                        1,233,272,000
Total Liabilities and Stockholders' Equity       $4,502,632,000

USG Corporation, et al.                            Month Ending
Consolidated Income Statement                       30-Nov-2005
_____________________________                      ____________

Net sales                                          $406,364,000

Cost of products sold                               317,269,000
Selling and administrative expenses                  23,943,000
Chapter 11 reorganization expenses                   (3,348,000)
Provision for restructuring expenses                          -
Interest expense                                        337,000
Interest income                                        (145,000)
Other (income)/expense, net                            (287,000)
Earnings/(loss) before income taxes                  68,595,000

Income taxes (benefit)                               26,393,000
Net Earnings/(loss)                                 $42,202,000

Headquartered in Chicago, Illinois, USG Corporation -- through its subsidiaries, is a leading
manufacturer and distributor of building materials producing a
wide range of products for use in new residential, new
nonresidential and repair and remodel construction, as well as
products used in certain industrial processes.  The Company filed
for chapter 11 protection on June 25, 2001 (Bankr. Del. Case No.
01-02094).  David G. Heiman, Esq., and Paul E. Harner, Esq., at
Jones Day represent the Debtors in their restructuring efforts.
When the Debtors filed for protection from their creditors, they
listed $3,252,000,000 in assets and $2,739,000,000 in debts.  (USG
Bankruptcy News, Issue No. 101; 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
Wednesday's edition of the TCR. Submissions about insolvency-
related conferences are encouraged.  Send announcements to

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  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  
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 A. Soriano-Baaclo, Marjorie C. Sabijon, Terence
Patrick F. Casquejo, Christian Q. Salta, Jason A. Nieva, Lucilo
Junior M. Pinili, Tara Marie A. Martin and Peter A. Chapman,

Copyright 2006.  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 $725 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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