TCR_Public/060624.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, June 24, 2006, Vol. 10, No. 149

                             Headlines

ACCEPTANCE INSURANCE: Earns $955,683 in April 2006
ACCEPTANCE INSURANCE: Posts $107,080 Net Loss in May 2006
CALPINE CORP: Carville Energy Files Schedules of Assets & Debts
CALPINE CORP: Columbia Energy Files Schedules of Assets & Debts
CALPINE CORP: Corpus Christi Files Schedules of Assets and Debts

CALPINE CORP: Decatur Energy Files Schedules of Assets and Debts
CALPINE CORP: Freestone Power Files Schedules of Assets & Debts
CALPINE CORP: Geysers Power Files Schedules of Assets and Debts
CALPINE CORP: Mobile Energy Files Schedules of Assets and Debts
CALPINE CORP: Morgan Energy Files Schedules of Assets and Debts

ENTERGY NEW ORLEANS: Earns $1.1 Million in April 2006
INTERSTATE BAKERIES: Earns $7.5 Million for Period Ended April 29
MUSICLAND HOLDING: Posts $11.1 Million Net Loss in May 2006
NEWPOWER HOLDINGS: Files Monthly Report for Period Ended April 30
REFCO INC: Files May 2006 Monthly Operating Report

REFCO INC: Refco LLC's Operating Report for Period Ended Dec. 31
REFCO INC: Refco LLC Files January 2006 Monthly Operating Report
REFCO INC: Refco LLC Files February 2006 Monthly Operating Report
REFCO INC: Refco LLC Files March 2006 Monthly Operating Report
REFCO INC: Refco LLC Files April 2006 Monthly Operating Report

REFCO INC: Lind-Waldock Files Schedules of Assets and Liabilities
REFCO INC: Refco Managed Futures Files Schedules of Assets & Debts
REFCO INC: Westminster Files Schedules of Assets and Liabilities
SONICBLUE INC: Files April 2006 Monthly Operating Report
WINN-DIXIE: Earns $36.5 Million in May 2006

                             *********

ACCEPTANCE INSURANCE: Earns $955,683 in April 2006
--------------------------------------------------
On May 4, 2006, Acceptance Insurance Companies Inc. filed its
monthly operating report for April 2006 with the United States
Bankruptcy Court for the District of Nebraska.

The Debtor reports a $955,683 net income on $8,734 of total
revenue for April 2006.

At April 30, 2006, Acceptance Insurance Companies Inc.'s balance
sheet showed:

       Total Current Assets                   $2,386,616
       Total Assets                          $32,854,677
       Total Liabilities                    $138,191,909
       Total Shareholders' Equity Deficit  ($105,337,232)

A full-text copy of Acceptance Insurance Companies Inc.'s April
2006 Monthly Operating Report is available at no charge at
http://ResearchArchives.com/t/s?c11

Headquartered in Council Bluffs, Iowa, Acceptance Insurance
Companies Inc. -- http://www.aicins.com/-- 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.


ACCEPTANCE INSURANCE: Posts $107,080 Net Loss in May 2006
---------------------------------------------------------
On June 13, 2006, Acceptance Insurance Companies Inc. filed its
monthly operating report for May 2006 with the United States
Bankruptcy Court for the District of Nebraska.

The Debtor reports a $107,080 net loss on $10,369 of total revenue
for May 2006.

At May 31, 2006, Acceptance Insurance Companies Inc.'s balance
sheet showed:

       Total Current Assets                   $2,300,344
       Total Assets                          $32,768,405
       Total Liabilities                    $138,212,717
       Total Shareholders' Equity Deficit  ($105,444,312)

A full-text copy of Acceptance Insurance Companies Inc.'s May
2006 Monthly Operating Report is available at no charge at
http://ResearchArchives.com/t/s?c12

Headquartered in Council Bluffs, Iowa, Acceptance Insurance
Companies Inc. -- http://www.aicins.com/-- 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.


CALPINE CORP: Carville Energy Files Schedules of Assets & Debts
---------------------------------------------------------------

A.     Real Property                          
         Generation Facility, Saint Gabriel, LA       $2,389,385
         Generation Facility (Land), St. Gabriel, LA     275,480

B.     Personal Property                    
B.1    Cash on hand
B.2    Bank Accounts
B.13   Stock and Interests in business              undetermined
          see http://ResearchArchives.com/t/s?bf5
B.14   Interests in partnerships or joint ventures  undetermined
          see http://ResearchArchives.com/t/s?bf5
B.16   Accounts Receivable                             5,282,434
B.25   Vehicles                                          160,133
B.28   Office equipment, furnishings and supplies        307,974
B.29   Machinery                                     380,212,534
          see http://ResearchArchives.com/t/s?bf6
B.30   Inventory                                       1,833,584
B.35   Other Personal Property                           198,427

       TOTAL SCHEDULED ASSETS                       $390,659,951
                                                   =============

C.     Property Claimed as Exempt                              0

D.     Secured Claims                      
          Morgan Stanley-1st Priority Term Loan      610,277,752
          Morgan Stanley-2nd Priority Term Loan      101,088,003
          Wilmington Trust-1st Priority Notes        239,075,226
          Wilmington Trust-2nd Priority Notes        647,134,331
          Wilmington Trust-3rd Priority Notes        699,970,845
          Wilmington Trust-3rd Priority Fixed Notes  153,833,333

E.     Unsecured Priority Claims                    undetermined
          see http://ResearchArchives.com/t/s?bf7

F.     Unsecured Non-priority Claims         
          Trade Payables                            
             Airgas Gulf State Region                     10,474
             Anderson Janitorial Services                  1,000
             Carter Chambers                               2,478
             Colt Services, Inc.                           4,283
             Drago Supply Co., Inc.                        3,685
             Iberville Insulations LLC                     7,216
             Industrial Parts Specialties                  2,813
             Industrial Repair Services, Inc.              1,062
             Ingersoll Rand Air Center                    32,448
             Premier Chemicals & Services                  1,315
             Specialty Application Services, Inc.          8,632
             Star Service, Inc.                            1,130
             The Nalco Co.                                61,994
             Others                                       10,447
          Intercompany Claims                   
             Baytown Energy Center, LP                      (900)
             CalGen Expansion Company, LLC               (31,393)
             Calpine Generating Company, LLC         115,255,754
             Calpine Oneta Power, L.P.                     2,315
             Columbia Energy LLC                          (2,486)
             Corpus Christi Cogeneration L.P.             (4,150)
             Decatur Energy Center, LLC                     (427)
             Freestone Power Generation LP                 6,600
             Morgan Energy Center, LLC                    (2,145)
             Pastoria Energy Facility L.L.C.              (1,013)
             RockGen Energy LLC                              469

       TOTAL SCHEDULED LIABILITIES                $2,566,746,091
                                                 ===============

Headquartered in San Jose, California, Calpine Corporation --
http://www.calpine.com/-- supplies customers and communities with
electricity from clean, efficient, natural gas-fired and
geothermal power plants.  Calpine owns, leases and operates
integrated systems of plants in 21 U.S. states and in three
Canadian provinces.  Its customized products and services include
wholesale and retail electricity, gas turbine components and
services, energy management and a wide range of power plant
engineering, construction and maintenance and operational
services.  The Company filed for chapter 11 protection on
Dec. 20, 2005 (Bankr. S.D.N.Y. Lead Case No. 05-60200).  Richard
M. Cieri, Esq., Matthew A. Cantor, Esq., Edward Sassower, Esq.,
and Robert G. Burns, Esq., Kirkland & Ellis LLP represent the
Debtors in their restructuring efforts.  Michael S. Stamer, Esq.,
at Akin Gump Strauss Hauer & Feld LLP, represents the Official
Committee of Unsecured Creditors.  As of Dec. 19, 2005, the
Debtors listed $26,628,755,663 in total assets and $22,535,577,121
in total liabilities.  (Calpine Bankruptcy News, Issue No. 18;
Bankruptcy Creditors' Service, Inc., 215/945-7000)


CALPINE CORP: Columbia Energy Files Schedules of Assets & Debts
---------------------------------------------------------------

A.     Real Property
          Generation Facility, Gaston, SC            $71,162,214

B.     Personal Property                     
B.1    Cash on hand                                          415
B.2    Bank Accounts
          Union Bank of California Disbursement Account    1,042

B.3    Security Deposits
          South Carolina Electric & Gas                  164,000

B.13   Interests in partnerships or joint ventures  undetermined
          see http://ResearchArchives.com/t/s?bf8
B.14   Government and Corporate Bonds               undetermined
          see http://ResearchArchives.com/t/s?bf8
B.16   Accounts Receivable                               477,294
B.18   Other Liquidated Debts
          Eastman Chemical Interest Receivable           315,675
          Eastman Chemical Co. Notes Receivable       19,412,862

B.25   Vehicles                                           27,025
B.28   Office equipment, furnishings and supplies         69,036
B.29   Machinery                                     100,729,953
          see http://ResearchArchives.com/t/s?bf9
B.30   Inventory                                       2,475,012
B.35   Other Personal Property                           271,507

       TOTAL SCHEDULED ASSETS                       $195,106,034
                                                   =============

C.     Property Claimed as Exempt

D.     Secured Claim
          Morgan Stanley-1st Priority Loan           610,277,752
          Morgan Stanley-2nd Priority Loan           101,088,003
          Wilmington Trust-1st Priority Notes        239,075,226
          Wilmington Trust-2nd Priority Notes        647,134,331
          Wilmington Trust-3rd Priority Notes        699,970,844
          Wilmington Trust-3rd Priority Fixed Notes  153,833,333

E.     Unsecured Priority Claims                    undetermined
          see http://ResearchArchives.com/t/s?bfa

F.     Unsecured Non-priority Claims
          Trade payables                                 188,950
          Intercompany claims
             Baytown Energy Center LP                        778
             Broad River Energy LLC                       (4,689)
             CalGen Expansion Company LLC             (7,578,318)
             Calpine Corporation                         (21,707)
             Calpine Generating Company LLC          179,958,825
             Carville Energy LLC                           2,486
             Corpus Christi Cogeneration LP               (2,186)
             Decatur Energy Center LLC                     3,345
             Freestone Power Generation LP                  (138)
             Goldendale Energy Center LLC                 (4,655)
             Morgan Energy Center LLC                        645
             Zion Energy LLC                              (3,178)
          Potential litigation claims               undetermined
             see http://bankrupt.com/misc/columbiaEnergy_F5.pdf

       TOTAL SCHEDULED LIABILITIES                $2,623,819,648
                                                 ===============

Headquartered in San Jose, California, Calpine Corporation --
http://www.calpine.com/-- supplies customers and communities with
electricity from clean, efficient, natural gas-fired and
geothermal power plants.  Calpine owns, leases and operates
integrated systems of plants in 21 U.S. states and in three
Canadian provinces.  Its customized products and services include
wholesale and retail electricity, gas turbine components and
services, energy management and a wide range of power plant
engineering, construction and maintenance and operational
services.  The Company filed for chapter 11 protection on
Dec. 20, 2005 (Bankr. S.D.N.Y. Lead Case No. 05-60200).  Richard
M. Cieri, Esq., Matthew A. Cantor, Esq., Edward Sassower, Esq.,
and Robert G. Burns, Esq., Kirkland & Ellis LLP represent the
Debtors in their restructuring efforts.  Michael S. Stamer, Esq.,
at Akin Gump Strauss Hauer & Feld LLP, represents the Official
Committee of Unsecured Creditors.  As of Dec. 19, 2005, the
Debtors listed $26,628,755,663 in total assets and $22,535,577,121
in total liabilities.  (Calpine Bankruptcy News, Issue No. 18;
Bankruptcy Creditors' Service, Inc., 215/945-7000)


CALPINE CORP: Corpus Christi Files Schedules of Assets and Debts
----------------------------------------------------------------

A.     Real Property
          Generation Facility, Corpus Christi, TX     $3,932,505
          Generation Facility (Roads)                  2,350,719

B.     Personal Property
B.1    Cash on hand                                          846
B.2    Bank Accounts
          Frost National Bank Checking Account             9,503

B.13   Interests in partnerships or joint venture   undetermined
          see http://ResearchArchives.com/t/s?bfb
B.14   Government and Corporate Bonds               undetermined
          See http://ResearchArchives.com/t/s?bfb
B.16   Accounts Receivable                            13,077,678
B.17   Other Liquidated Debts                            151,677
B.28   Office equipment, furnishings and supplies      1,713,565
B.29   Machinery                                     364,877,221
          see http://ResearchArchives.com/t/s?bfc
B.30   Inventory                                       1,342,565
B.35   Other Personal Property                           210,791

       TOTAL SCHEDULED ASSETS                       $387,667,070
                                                   =============

C.     Property Claimed as Exempt

D.     Secured Claim                       
          Morgan Stanley-1st Priority Loan           610,277,752
          Morgan Stanley-2nd Priority Loan           101,088,003
          Wilmington Trust-1st Priority Notes        239,075,226
          Wilmington Trust-2nd Priority Notes        647,134,331
          Wilmington Trust-3rd Priority Notes        699,970,844
          Wilmington Trust-3rd Priority Fixed Notes  153,833,333

E.     Unsecured Priority Claims                    undetermined
          see http://ResearchArchives.com/t/s?bfd

F.     Unsecured Non-priority Claims
          CITGO Petroleum Corporation               undetermined
          Trade payables                                 677,351
          Intercompany claims
             Baytown Energy Center LP                        873
             CalGen Expansion Company LLC                (28,113)
             Calpine Construction Finance Co. LP           1,275
             Calpine Generating Company LLC          109,836,918
             Calpine Oneta Power LP                        5,297
             Calpine Operating Services Co., Inc       6,216,121
             Carville Energy LLC                           4,150
             Columbia Energy LLC                           2,186
             Decatur Energy Center LLC                      (438)
             Delta Energy Center LLC                         455
             Freestone Power Generation LP                 8,772
             Goldendale Energy Center LLC                 (2,401)
             Morgan Energy Center LLC                     (2,177)
             Nueces Bay Energy LLC                         1,990

       TOTAL SCHEDULED LIABILITIES                $2,568,101,749
                                                 ===============

Headquartered in San Jose, California, Calpine Corporation --
http://www.calpine.com/-- supplies customers and communities with
electricity from clean, efficient, natural gas-fired and
geothermal power plants.  Calpine owns, leases and operates
integrated systems of plants in 21 U.S. states and in three
Canadian provinces.  Its customized products and services include
wholesale and retail electricity, gas turbine components and
services, energy management and a wide range of power plant
engineering, construction and maintenance and operational
services.  The Company filed for chapter 11 protection on
Dec. 20, 2005 (Bankr. S.D.N.Y. Lead Case No. 05-60200).  Richard
M. Cieri, Esq., Matthew A. Cantor, Esq., Edward Sassower, Esq.,
and Robert G. Burns, Esq., Kirkland & Ellis LLP represent the
Debtors in their restructuring efforts.  Michael S. Stamer, Esq.,
at Akin Gump Strauss Hauer & Feld LLP, represents the Official
Committee of Unsecured Creditors.  As of Dec. 19, 2005, the
Debtors listed $26,628,755,663 in total assets and $22,535,577,121
in total liabilities.  (Calpine Bankruptcy News, Issue No. 18;
Bankruptcy Creditors' Service, Inc., 215/945-7000)


CALPINE CORP: Decatur Energy Files Schedules of Assets and Debts
----------------------------------------------------------------

A.     Real Property
          Generation Facility, Decatur, AL           $27,716,859
          Generation Facility (Roads)                    661,375

B.     Personal Property
B.1    Cash on hand                                           41
B.2    Bank Accounts
          Renasant Bank Site Checking Account                953
B.13   Interests in partnerships or joint ventures  undetermined
          see http://ResearchArchives.com/t/s?c00
B.14   Government and Corporate Bonds               undetermined
          see http://ResearchArchives.com/t/s?c00
B.16   Accounts Receivable                             3,524,657
B.25   Vehicles                                           22,019
B.28   Office equipment, furnishings and supplies        536,728
B.29   Machinery                                     358,413,352
          see http://ResearchArchives.com/t/s?c01
B.30   Inventory                                         984,064
B.35   Other Personal Property                           309,119

       TOTAL SCHEDULED ASSETS                       $392,169,166
                                                   =============

C.     Property Claimed as Exempt

D.     Secured Claim                         
          Morgan Stanley-1st Priority Loan           610,277,752
          Morgan Stanley-2nd Priority Loan           101,088,003
          Wilmington Trust-1st Priority Notes        239,075,226
          Wilmington Trust-2nd Priority Notes        647,134,331
          Wilmington Trust-3rd Priority Notes        699,970,844
          Wilmington Trust-3rd Priority Fixed Notes  153,833,333

E.     Unsecured Priority Claims                    undetermined
          see http://ResearchArchives.com/t/s?c02

F.     Unsecured Non-priority Claims
          Trade payables
             Barnhart Crane & Rigging Co.                 29,119
             Brenntag Mid S Inc.                          10,337
             Brownlee Morrow Engineering Co., Inc.         9,790
             C & F Car Wash & Pressure Systems, Inc.       4,180
             Cooks Pest Control                            1,328
             Phase 11 Electric, Inc.                       4,730
             Rental Services Corporation                   2,023
             Siemens Power Generation, Inc.                5,186
             Superior Scaffolding & Insulation, Inc.      21,656
             Tfs Energy LLC                                4,850
             Others                                        6,624
          Intercompany claims             
             Baytown Energy Center LP                       (505)
             CalGen Expansion Company, LLC               (43,210)
             Calpine Generating Company LLC          175,302,745
             Calpine Oneta Power LP                       (2,834)
             Carville Energy LLC                             427
             Columbia Energy LLC                          (3,345)
             Corpus Christi Cogeneration LP                  438
             Freestone Power Generation LP                 5,736
             Morgan Energy Center LLC                   (393,053)
             Zion Energy LLC                              (1,510)
          Potential litigation claims
             Hubbard & Drake                        undetermined
             U.S. Environmental Protection Agency   undetermined

       TOTAL SCHEDULED LIABILITIES                $2,626,344,202
                                                 ===============

Headquartered in San Jose, California, Calpine Corporation --
http://www.calpine.com/-- supplies customers and communities with
electricity from clean, efficient, natural gas-fired and
geothermal power plants.  Calpine owns, leases and operates
integrated systems of plants in 21 U.S. states and in three
Canadian provinces.  Its customized products and services include
wholesale and retail electricity, gas turbine components and
services, energy management and a wide range of power plant
engineering, construction and maintenance and operational
services.  The Company filed for chapter 11 protection on
Dec. 20, 2005 (Bankr. S.D.N.Y. Lead Case No. 05-60200).  Richard
M. Cieri, Esq., Matthew A. Cantor, Esq., Edward Sassower, Esq.,
and Robert G. Burns, Esq., Kirkland & Ellis LLP represent the
Debtors in their restructuring efforts.  Michael S. Stamer, Esq.,
at Akin Gump Strauss Hauer & Feld LLP, represents the Official
Committee of Unsecured Creditors.  As of Dec. 19, 2005, the
Debtors listed $26,628,755,663 in total assets and $22,535,577,121
in total liabilities.  (Calpine Bankruptcy News, Issue No. 18;
Bankruptcy Creditors' Service, Inc., 215/945-7000).


CALPINE CORP: Freestone Power Files Schedules of Assets & Debts
---------------------------------------------------------------

A.     Real Property
          Generation Facility, Fairfield, TX          $7,094,901
          Generation Facility (Roads)                  1,334,501

B.     Personal Property
B.1    Cash on hand
B.2    Bank Accounts
          Farmers State Disbursement Account                 736

B.13   Interests in partnerships or joint venture   undetermined
          see http://ResearchArchives.com/t/s?c03
B.14   Government and Corporate Bonds               undetermined
          see http://ResearchArchives.com/t/s?c03
B.25   Vehicles                                           26,961
B.28   Office equipment, furnishings and supplies        177,272
B.29   Machinery                                     456,033,375
          see http://ResearchArchives.com/t/s?c05
B.30   Inventory                                       1,494,306
B.35   Other Personal Property                           357,112

       TOTAL SCHEDULED ASSETS                       $466,519,164
                                                   =============

C.     Property Claimed as Exempt

D.     Secured Claim                        
          Morgan Stanley-1st Priority Loan           610,277,752
          Morgan Stanley-2nd Priority Loan           101,088,003
          Wilmington Trust-1st Priority Notes        239,075,226
          Wilmington Trust-2nd Priority Notes        647,134,331
          Wilmington Trust-3rd Priority Notes        699,970,844
          Wilmington Trust-3rd Priority Fixed Notes  153,833,333

E.     Unsecured Priority Claims
          Taxing authorities
             see http://ResearchArchives.com/t/s?c06

F.     Unsecured Non-priority Claims
          Trade payables
             3L Services, Inc.                            22,025
             A & E Machine Shop, Inc.                      8,769
             Airgas, Inc.                                 13,207
             Applied Energy Co., Inc.                     16,901
             Ashland Specialty Chemical                    5,011
             Dilo Co., Inc.                               19,203
             Johnson March Systems, Inc.                   9,115
             Magnablend, Inc.                              7,692
             Plant Equipment & Services, Inc.              4,400
             Red Hate Rentals                              4,027
             Substation Services, Inc.                    14,500
             Others                                       17,593
          Intercompany claims
             Baytown Energy Center LP                        667
             CalGen Expansion Company LLC                (58,636)
             Calpine Corporation                             654
             Calpine Generating Company LLC          152,804,082
             Calpine Oneta Power LP                       (7,024)
             Carville Energy LLC                          (6,600)
             Columbia Energy LLC                             138
             Corpus Christi Cogeneration LP               (8,772)
             CPN Freestone LLC                                79
             Decatur Energy Center LLC                    (5,736)
             Morgan Energy Center LLC                     (4,719)

       TOTAL SCHEDULED LIABILITIES                $2,604,236,067
                                                 ===============

Headquartered in San Jose, California, Calpine Corporation --
http://www.calpine.com/-- supplies customers and communities with
electricity from clean, efficient, natural gas-fired and
geothermal power plants.  Calpine owns, leases and operates
integrated systems of plants in 21 U.S. states and in three
Canadian provinces.  Its customized products and services include
wholesale and retail electricity, gas turbine components and
services, energy management and a wide range of power plant
engineering, construction and maintenance and operational
services.  The Company filed for chapter 11 protection on
Dec. 20, 2005 (Bankr. S.D.N.Y. Lead Case No. 05-60200).  Richard
M. Cieri, Esq., Matthew A. Cantor, Esq., Edward Sassower, Esq.,
and Robert G. Burns, Esq., Kirkland & Ellis LLP represent the
Debtors in their restructuring efforts.  Michael S. Stamer, Esq.,
at Akin Gump Strauss Hauer & Feld LLP, represents the Official
Committee of Unsecured Creditors.  As of Dec. 19, 2005, the
Debtors listed $26,628,755,663 in total assets and $22,535,577,121
in total liabilities.  (Calpine Bankruptcy News, Issue No. 18;
Bankruptcy Creditors' Service, Inc., 215/945-7000)


CALPINE CORP: Geysers Power Files Schedules of Assets and Debts
---------------------------------------------------------------

A.     Real Property
          Geothermal Properties, Middletown, CA     $213,221,836

B.     Personal Property
B.1    Cash on hand
B.2    Bank Accounts
          Union Bank of California Bond Accounts         630,000

B.3    Security Deposits
          SCE                                             25,000
          Verizon                                      8,000,000

B.13   Interests in partnerships or joint ventures  undetermined
          see http://ResearchArchives.com/t/s?c07
B.14   Government and Corporate Bonds               undetermined
          see http://ResearchArchives.com/t/s?c07
B.16   Accounts Receivable                            15,988,904
B.18   Other Liquidated Debts
          Other Accounts Receivables                      80,902
          Wachovia Bank                                  340,834
B.29   Machinery                                      97,570,128
          see http://ResearchArchives.com/t/s?c08
B.30   Inventory                                       5,515,407
B.35   Other Personal Property                         4,567,446

       TOTAL SCHEDULED ASSETS                       $345,940,458
                                                   =============

C.     Property Claimed as Exempt

D.     Secured Claim

E.     Unsecured Priority Claims
          Taxing Authorities
             see http://ResearchArchives.com/t/s?c09

F.     Unsecured Non-priority Claims
          Trade payables                                 112,863
             see http://ResearchArchives.com/t/s?c0a
          Intercompany claims
             Calpine Corporation                      49,176,935
             Calpine Energy Services, LP            (158,857,453)
             Calpine Operating Services Company      (69,507,239)
             Silverado Geothermal Resources, Inc.         (2,576)
          Potential litigation claims        
             California Power Exchange Corporation  undetermined
             California Public Utilities Commission undetermined
             County of Sonoma                       undetermined
             Pacific Gas & Electric Company         undetermined

       TOTAL SCHEDULED LIABILITIES                 ($179,077,470)
                                                  ===============

Headquartered in San Jose, California, Calpine Corporation --
http://www.calpine.com/-- supplies customers and communities with
electricity from clean, efficient, natural gas-fired and
geothermal power plants.  Calpine owns, leases and operates
integrated systems of plants in 21 U.S. states and in three
Canadian provinces.  Its customized products and services include
wholesale and retail electricity, gas turbine components and
services, energy management and a wide range of power plant
engineering, construction and maintenance and operational
services.  The Company filed for chapter 11 protection on
Dec. 20, 2005 (Bankr. S.D.N.Y. Lead Case No. 05-60200).  Richard
M. Cieri, Esq., Matthew A. Cantor, Esq., Edward Sassower, Esq.,
and Robert G. Burns, Esq., Kirkland & Ellis LLP represent the
Debtors in their restructuring efforts.  Michael S. Stamer, Esq.,
at Akin Gump Strauss Hauer & Feld LLP, represents the Official
Committee of Unsecured Creditors.  As of Dec. 19, 2005, the
Debtors listed $26,628,755,663 in total assets and $22,535,577,121
in total liabilities.  (Calpine Bankruptcy News, Issue No. 18;
Bankruptcy Creditors' Service, Inc., 215/945-7000)


CALPINE CORP: Mobile Energy Files Schedules of Assets and Debts
---------------------------------------------------------------

A.     Real Property
          Generation Facility, Mobile, AL            $13,215,450
          Utility Right of Way                      undetermined

B.     Personal Property
B.1    Cash on hand                                          315
B.2    Bank Accounts
          Compass Bank, Huntsville, AL                     1,783

B.13   Business Stock and Interests                 undetermined
          see http://ResearchArchives.com/t/s?c0b
B.14   Interests in partnerships or joint ventures  undetermined
          see http://ResearchArchives.com/t/s?c0b
B.16   Accounts Receivable                                   404
B.25   Vehicles                                           16,320
B.28   Office equipment, furnishings and supplies        166,704
B.29   Machinery                                     130,508,821
          see http://ResearchArchives.com/t/s?c0c
B.30   Inventory
          Hog Bayou Energy Center, Mobile, AL            638,956

B.35   Other Personal Property                           118,883

       TOTAL SCHEDULED ASSETS                       $144,667,636
                                                   =============


C.     Property Claimed as Exempt                              -

D.     Secured Claim                                           -

E.     Unsecured Priority Claims                    undetermined
          see http://ResearchArchives.com/t/s?c0d

F.     Unsecured Non-priority Claims
          Trade Payables
             Abita Springs Water Co                           31
             Airgas Inc                                    1,161
             International Fire Protection Inc             2,997
             Office Depot Credit Plan                        240
             Severn Trent Laboratories Inc                   110
             Tower Performance Inc                         3,006
          Intercompany Claims
             Calpine Corporation                     188,206,315
             Calpine Eastern Corporation                 116,670
             Calpine Fox LLC                              (6,721)
             Calpine Operating Services                   75,414
             Calpine Project Holdings, Inc.           (1,583,858)
             Los Esteros Critical Energy                 (16,899)
             Pastoria Energy Facility L.L.C.              (3,767)

       TOTAL SCHEDULED LIABILITIES                  $186,794,699
                                                   =============

Headquartered in San Jose, California, Calpine Corporation --
http://www.calpine.com/-- supplies customers and communities with
electricity from clean, efficient, natural gas-fired and
geothermal power plants.  Calpine owns, leases and operates
integrated systems of plants in 21 U.S. states and in three
Canadian provinces.  Its customized products and services include
wholesale and retail electricity, gas turbine components and
services, energy management and a wide range of power plant
engineering, construction and maintenance and operational
services.  The Company filed for chapter 11 protection on
Dec. 20, 2005 (Bankr. S.D.N.Y. Lead Case No. 05-60200).  Richard
M. Cieri, Esq., Matthew A. Cantor, Esq., Edward Sassower, Esq.,
and Robert G. Burns, Esq., Kirkland & Ellis LLP represent the
Debtors in their restructuring efforts.  Michael S. Stamer, Esq.,
at Akin Gump Strauss Hauer & Feld LLP, represents the Official
Committee of Unsecured Creditors.  As of Dec. 19, 2005, the
Debtors listed $26,628,755,663 in total assets and $22,535,577,121
in total liabilities.  (Calpine Bankruptcy News, Issue No. 18;
Bankruptcy Creditors' Service, Inc., 215/945-7000)


CALPINE CORP: Morgan Energy Files Schedules of Assets and Debts
---------------------------------------------------------------

A.     Real Property
          Generation Facility, Decatur, AL           $34,318,598
          Right of Way                              undetermined

B.     Personal Property
B.1    Cash on hand                                          258
B.2    Bank Accounts                                         414
B.13   Business stock and interests                 undetermined
          see http://ResearchArchives.com/t/s?c0e
B.14   Interests in partnerships or joint ventures  undetermined
          see http://ResearchArchives.com/t/s?c0e
B.16   Accounts Receivable                               395,151
B.28   Office equipment, furnishings and supplies        433,342
B.29   Machinery                                     355,208,301
          see http://ResearchArchives.com/t/s?c0f
B.30   Inventory                                       1,411,786
B.35   Other Personal Property                           255,435

       TOTAL SCHEDULED ASSETS                       $392,023,285
                                                   =============


C.     Property Claimed as Exempt                              -

D.     Secured Claim
          Morgan Stanley-1st Priority Term Loan      610,277,752
          Morgan Stanley-2nd Priority Term Loan      101,088,003
          Wilmington Trust-1st Priority Notes        239,075,226
          Wilmington Trust-2nd Priority Notes        647,134,331
          Wilmington Trust-3rd Priority Notes        699,970,844
          Wilmington Trust-3rd Priority Fixed Notes  153,833,333
  
E.     Unsecured Priority Claims                    undetermined
          see http://ResearchArchives.com/t/s?c10

F.     Unsecured Non-priority Claims
          Trade Payables
             Adem State of Alabama                         4,364
             American Moistening Co                        3,537
             Consolidated Pipe & Supply Co Inc            69,028
             Ferguson Enterprises Inc                     25,324
             Fisher Controls Intl Inc                     14,296
             Hubbard & Drake                              56,567
             Regional Valve Corp                           4,505
             Tfs Energy LLC                                3,325
             Others                                       19,622
          Intercompany Claims
             Baytown Energy Center, LP                      (236)
             CalGen Expansion Company, LLC               (34,160)
             Calpine Generating Company, LLC         164,281,443
             Calpine Oneta Power, L.P.                     3,947
             Carville Energy LLC                           2,145
             Columbia Energy LLC                            (645)
             Corpus Christi Cogeneration L.P.              2,177
             Decatur Energy Center, LLC                  393,053
             Delta Energy Center, LLC                        578
             Freestone Power Generation LP                 4,719
          Potential Litigation Claims
             BP Amoco                               undetermined
             BP Amoco Chemicals                     undetermined
             Hubbard & Drake                        undetermined
             Tennessee Valley Authority             undetermined

       TOTAL SCHEDULED LIABILITIES                $2,616,213,456
                                                 ===============

Headquartered in San Jose, California, Calpine Corporation --
http://www.calpine.com/-- supplies customers and communities with
electricity from clean, efficient, natural gas-fired and
geothermal power plants.  Calpine owns, leases and operates
integrated systems of plants in 21 U.S. states and in three
Canadian provinces.  Its customized products and services include
wholesale and retail electricity, gas turbine components and
services, energy management and a wide range of power plant
engineering, construction and maintenance and operational
services.  The Company filed for chapter 11 protection on
Dec. 20, 2005 (Bankr. S.D.N.Y. Lead Case No. 05-60200).  Richard
M. Cieri, Esq., Matthew A. Cantor, Esq., Edward Sassower, Esq.,
and Robert G. Burns, Esq., Kirkland & Ellis LLP represent the
Debtors in their restructuring efforts.  Michael S. Stamer, Esq.,
at Akin Gump Strauss Hauer & Feld LLP, represents the Official
Committee of Unsecured Creditors.  As of Dec. 19, 2005, the
Debtors listed $26,628,755,663 in total assets and $22,535,577,121
in total liabilities.  (Calpine Bankruptcy News, Issue No. 18;
Bankruptcy Creditors' Service, Inc., 215/945-7000)


ENTERGY NEW ORLEANS: Earns $1.1 Million in April 2006
-----------------------------------------------------

                     Entergy New Orleans, Inc.
                          Balance Sheet
                      As of April 30, 2006
                         (in thousands)

ASSETS
Current Assets:
Cash and cash equivalents                              $26,591
Temporary cash investments                                   -
                                                    ----------
Total cash and cash equivalents                         26,591

Accounts receivable:
Customer                                                80,332
Allowance for doubtful accounts                        (23,637)
Associated companies                                    12,205
Other                                                    6,365
Accrued unbilled revenues                               17,242
                                                    ----------
Total accounts receivable                               92,507

Deferred fuel costs                                     28,804
Fuel inventory                                             639
Materials and supplies                                   6,754
Prepayments and other                                   12,290
                                                    ----------
Total current assets                                   167,585

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

Utility Plant
Electric                                               751,429
Natural gas                                            191,363
Construction work in progress                           43,590
                                                    ----------
Total Utility Plant                                    986,382

Less - accumulated depreciation and amortization       436,947
                                                    ----------
Utility plant - net                                    549,435

Deferred Debits and Other Assets
Regulatory assets:
Other regulatory assets                                164,795
Long term receivables                                    1,090
Other                                                   22,708
                                                    ----------
Total deferred debits and other assets                 188,593
                                                    ----------
TOTAL ASSETS                                          $909,979
                                                    ==========

LIABILITIES:

Postpetition liabilities:
Taxes payable                                           $2,573
Accounts payable                                        46,998
DIP credit facility                                     22,000
                                                    ----------
Total postpetition liabilities                          71,571

Current liabilities:
Currently maturing long-term debt                            -
Notes payable                                           15,000
Accounts payable:
Associated companies                                    56,919
Other                                                   94,438
Customer deposits                                       12,989
Taxes accrued                                                -
Accumulated deferred income taxes                        1,251
Interest accrued                                         3,046
Energy efficiency program provision                          -
Other                                                    4,499
                                                    ----------
Total current liabilities                              188,142

Non-current liabilities:
Accumulated deferred income taxes & taxes accrued      130,795
Accumulated deferred investment tax credits              3,429
SFAS 109 regulatory liability - net                     58,417
Other regulatory liabilities                                 -
Accumulated provisions                                   7,954
Pension liability                                       38,636
Long-term debt                                         229,864
Other                                                    6,996
                                                    ----------
Total non-current liabilities                          476,804
                                                    ----------
Total Liabilities                                      735,804

Commitments and Contingencies:

SHAREHOLDERS' EQUITY

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                      (15,236)
                                                    ----------
Total shareholders equity                              174,175
                                                    ----------
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY            $909,979
                                                    ==========


                    Entergy New Orleans, Inc.
                    Statement of Operations
                  Month Ended April 30, 2006
                        (in thousands)

Operating Revenues
Domestic electric                                      $31,596
Natural gas                                              5,579
                                                    ----------
Total operating revenues                                37,175

Operating Expenses:
Operation and maintenance
Fuel                                                     4,361
Purchased power                                         21,019
Other operation and maintenance                          7,812
Taxes other than income taxes                            2,199
Depreciation and amortization                            2,779
Other regulatory charges - net                             299
                                                    ----------
Total operating expenses                                38,469
                                                    ----------
Operating income                                        (1,294)

Other income:
Allowance for equity funds used
during construction                                         52
Interest and dividend income                               240
Miscellaneous - net                                         50
                                                    ----------
Total other income                                         342

Interest and other charges:
Interest on long-term debt                                  62
Other interest-net                                         697
Allowance for borrowed funds used
during construction                                        (41)
                                                    ----------
Total interest and other charges                           718

Income (loss) before income taxes                       (1,670)
Income taxes                                              (491)
                                                    ----------
NET INCOME                                              $1,179
                                                    ==========


                   Entergy New Orleans, Inc.
          Cash Receipts and Disbursement Statement
                  Month Ended April 30, 2006

Beginning cash balance                             $25,529,683

Cash receipts                                      120,002,046
Cash disbursements                                (118,940,360)
                                                   -----------
Net cash flow                                       [1,061,686]
                                                   -----------
ENDING CASH BALANCE                                $26,591,368
                                                  ============

Headquartered in Baton Rouge, Louisiana, Entergy New Orleans Inc.
-- http://www.entergy-neworleans.com/-- 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. 18; Bankruptcy Creditors'
Service, Inc., 215/945-7000)


INTERSTATE BAKERIES: Earns $7.5 Million for Period Ended April 29
-----------------------------------------------------------------

            Interstate Bakeries Corporation and Subsidiaries
             Unaudited Consolidated Monthly Operating Report
                    Four Weeks Ended April 29, 2006

REVENUE

Gross Income                                        $225,659,272
Less Cost of Goods Sold
    Ingredients, Packaging & Outside Purchasing       56,000,847
    Direct & Indirect Labor                           42,923,470
    Overhead & Production Administration              11,640,578
                                                    ------------
       Total Cost of Goods Sold                      110,564,895
                                                    ------------
          Gross Profit                              $115,094,377
                                                    ------------

OPERATING EXPENSES

Owner-Draws/Salaries                                          -
Selling & Delivery Employee Salaries                $54,046,250
Advertising and Marketing                             3,901,354
Insurance (Property, Casualty, & Medical)            11,743,545
Payroll Taxes                                         4,539,698
Lease and Rent                                        3,593,172
Telephone and Utilities                               1,426,596
Corporate Expense (Including Salaries)                6,300,100
Other Expenses                                       29,540,791
                                                   ------------
    Total Operating Expenses                       $115,091,506
                                                   ------------
EBITDA                                                  ($2,871)

Restructuring & Reorganization Charges               (1,925,179)
Depreciation and Amortization                         5,703,640
Other( Income)/Expense                                   (1,884)
Gain/Loss Sale of Property                                    -
Interest Expense                                      4,059,149
                                                   ------------
Operating Income (Loss)                              (7,832,855)

Income Tax Expense (Benefit)                           (318,084)
                                                   ------------
Net Income (Loss)                                    $7,514,771
                                                   ============

CURRENT ASSETS
   Accounts Receivable at end of period            $145,016,470
   Increase (Dec.) in Accounts Receivable            (3,539,409)
   Inventory at end of period                        63,727,879
   Increase (Decrease) in Inventory for period        1,697,472
   Cash at end of period                             93,944,637
   Increase (Decrease) in Cash for period            (2,071,939)
   Restricted Cash                                   83,864,426
   Increase (Dec.) in Restricted Cash for period      7,186,490

LIABILITIES
   Increase (Decrease) in Liabilities
      Not Subject to Compromise                       2,335,941
   Increase (Decrease) in Liabilities
      Subject to Compromise                              51,693
   Taxes payable:
      Federal Payroll Taxes                          10,048,672
      State/Local Payroll Taxes                       2,124,792
      State Sales Taxes                                 771,413
      Real Estate and Personal Property Taxes        15,731,359
      Other                                           7,299,935
                                                   ------------
      Total Taxes Payable                           $35,976,171
                                                   ============

Headquartered in Kansas City, Missouri, Interstate Bakeries
Corporation is a wholesale baker and distributor of fresh baked
bread and sweet goods, under various national brand names,
including Wonder(R), Hostess(R), Dolly Madison(R), Baker's Inn(R),
Merita(R) and Drake's(R). The Company employs approximately
32,000 in 54 bakeries, more than 1,000 distribution centers and
1,200 thrift stores throughout the U.S. The Company and seven of
its debtor-affiliates filed for chapter 11 protection on
September 22, 2004 (Bankr. W.D. Mo. Case No. 04-45814). J. Eric
Ivester, Esq., and Samuel S. Ory, Esq., at Skadden, Arps, Slate,
Meagher & Flom LLP, represent the Debtors in their restructuring
efforts. When the Debtors filed for protection from their
creditors, they listed $1,626,425,000 in total assets and
$1,321,713,000 (excluding the $100,000,000 issue of 6.0% senior
subordinated convertible notes due August 15, 2014 on August 12,
2004) in total debts. (Interstate Bakeries Bankruptcy News, Issue
No. 42; Bankruptcy Creditors' Service, Inc., 215/945-7000)


MUSICLAND HOLDING: Posts $11.1 Million Net Loss in May 2006
-----------------------------------------------------------

                       Musicland Holding Corp.
                      Consolidated Balance Sheet
                          As of May 31, 2006

ASSETS
Current Assets
   Cash                                             $56,112,000
   Inventories                                                0
   Other
      Final Installment due to Transworld            11,564,000
      Expense Reimbursement from Transworld             291,000
      Receivables from Entertainment Weekly                   0
      Receivables from Sub-leases                       637,000
      Prepaid expenses                                        0
      Receivables from HilCo                            652,000
      Miscellaneous CC                                   73,000
      Vendor Deposits                                 3,795,000
      Pre-paid Rent                                      66,000
                                                   ------------
      Total                                          73,190,000
                                                   ------------
Fixed Assets                                                  0
Other assets
   Transport Logistic deposit                           600,000
   Utility and Tax Deposits                             296,000
                                                   ------------
      TOTAL ASSETS                                  $74,086,000
                                                   ============

Liabilties & Shareholders' deficit
Current liabilities
   Accounts payable
      Due to Transworld                                 779,000
      Due to Deluxe                                           0
      A/P                                                64,000
   Other accrued liabilities
      Accrued Bank Fee                                        0
      Accrued Insurance                                       0
      HilCo payable                                     225,000
      Logistic Accrual                                  415,000
      Deferred Income                                   500,000
      Insurance Reserve                               4,663,000
      Accrued Payroll & Employee Benefits:
         Accrued Vacation                               874,000
         Accrued Severance                            2,804,000
         Accrued Employer Payroll Taxes                 773,000
         Accrued Benefits                             1,664,000
         May Payroll Accrual                            779,000
      Sales Tax                                         522,000
      5% Admin. Fee on Wachovia L/C                     251,000
      Miscellaneous                                      85,000
   Gift Card liabilities                                      0
                                                   ------------
      Total                                          14,398,000
                                                   ------------
DIP financing                                                 0
Other LT Liabilities                                          0
Liabilities subject to compromise                   352,958,000
Shareholders' deficit                              (293,270,000)
                                                    -----------
      TOTAL LIABILITIES &
      SHAREHOLDERS' DEFICIT                         $74,086,000
                                                   ============


                       Musicland Holding Corp.
                Consolidated Statement of Operations
                  For the Month Ended May 31, 2006


Merchandise revenue                                           -
Non-merchandise revenue                                       -
                                                   ------------
   Net sales                                                  -

Cost of good sold                                             -
                                                   ------------
   Gross Profit                                               -
                                                   ------------

Store operating expenses
   Payroll                                                    -
   Occupancy                                                  -
   Other                                                      -
                                                   ------------
      Store expenses                                          -

Other operating expenses
   Net advertising expense                                    -
   Logistics                                                  -
   Field administration & others                              -
                                                   ------------
      Operating expenses                                      -
                                                   ------------
General & administrative                             $1,168,000
                                                   ------------
EBITDA (Loss)                                        (1,168,000)
                                                   ------------
Hilco 340 Store GOB                                  (1,078,000)
Chapter 11 & related charges                          8,397,000
Sale to Transworld                                  (16,255,000)
Hilco 65                                                (48,000)
Media Play Wind down                                   (444,000)
Depreciation & Amortization                                   0
                                                   ------------
   Operating income (Loss)                          (10,596,000)
                                                   ------------
Interest income (expense)                               316,000
Other non-operating charges                            (631,000)
                                                   ------------
   Earnings before Taxes                            (10,912,000)
                                                   ------------
Income tax                                              215,000
                                                   ------------
   Net earnings (Loss)                             ($11,127,000)
                                                   ============


                       Musicland Holding Corp.
                 Consolidated Statement of Cash Flow
                    For the Month Ended May 31, 2006


Operating activities
   Net earnings (Loss)                             ($11,127,000)
   Adjustments to reconcile net earnings (loss)
      to net cash provided by (used in)
      operating activities                            5,885,000
   Changes in operating assets & liabilities
      Inventory                                               0
      Other current assets                            1,625,000
      Accounts payable                               (1,399,000)
      Other operating liabilities                    (3,314,000)
      Gift card liability                                     0
      Liabilities subject to compromise              (1,421,000)
                                                   ------------
   Net cash provided by (used in)
      operating activities                           (9,751,000)
                                                   ------------
Investing activities
   Change in other long term asset/liabilities                -
   Retirement of fixed assets                                 -
                                                   ------------
   Net cash provided by (used in)
      investing activities                                    -
                                                   ------------
Financing activities
   Revolver borrowings                                        -
                                                   ------------
Increase/decrease in cash                            (9,751,000)
                                                   ------------
   Cash at the beginning of Period                   65,863,000
                                                   ------------
   Cash at the end of Period                        $56,112,000
                                                   ============

Headquartered in New York City, Musicland Holding Corp., is a
specialty retailer of music, movies and entertainment-related
products.  The Debtor and 14 of its affiliates filed for chapter
11 protection on Jan. 12, 2006 (Bankr. S.D.N.Y. Lead Case No.
06-10064).  James H.M. Sprayregen, Esq., at Kirkland & Ellis,
represents the Debtors in their restructuring efforts.   Mark T.
Power, Esq., at Hahn & Hessen LLP, represents the Official
Committee of Unsecured Creditors.  When the Debtors filed for
protection from their creditors, they estimated more than US$100
million in assets and debts.  (Musicland Bankruptcy News, Issue
No. 13; Bankruptcy Creditors' Service, Inc., 215/945-7000)


NEWPOWER HOLDINGS: Files Monthly Report for Period Ended April 30
-----------------------------------------------------------------
On June 15, 2006, NewPower Holdings, Inc., filed its Monthly
Operating Report for the period from Mar. 31, 2006, to Apr. 30,
2006, with the U.S. Bankruptcy Court for the Northern District of
Georgia, Newnan Division.  The company reports an opening cash
balance of $51,249,000 and a closing cash balance of $51,210,000.

A full-text copy of NewPower Holdings, Inc.'s Monthly Operating
Report for the period from Mar. 31, 2006, to Apr. 30, 2006, is
available at no charge at http://ResearchArchives.com/t/s?c13  

NewPower Holdings, Inc., and its debtor-affiliates filed for
chapter 11 protection on June 11, 2002 (Bankr. N.D. Ga. 02-10836).
Paul K. Ferdinands, Esq., at King & Spalding and William M.
Goldman, Esq., at Sidley Austin Brown & Wood LLP represent the
Debtors.  When the Debtors filed for chapter 11 protection, they
reported $231,837,000 in assets and $87,936,000 in debts.

On Aug. 15, 2003, the United States Bankruptcy Court for the
Northern District of Georgia, Newnan Division, confirmed the
Second Amended Chapter 11 Plan with respect to NewPower Holdings,
Inc., and TNPC Holdings, Inc., a wholly owned subsidiary of the
Company.  On Feb. 28, 2003, the Bankruptcy Court previously
confirmed the Plan, and the Plan has been effective as of
March 11, 2003, with respect to The New Power Company, a wholly
owned subsidiary of the Company.  The Plan became effective on
Oct. 9, 2003, with respect to the Company and TNPC.


REFCO INC: Files May 2006 Monthly Operating Report
--------------------------------------------------
Refco, Inc., and its debtor-affiliates delivered to the United
States Bankruptcy Court for the Southern District of New York a
monthly statement of their cash receipts and disbursements for the
period from May 1 to 31, 2006.
  
Peter F. James, controller of Refco, reports that the company
holds a beginning cash balance of $1,072,011,000 during the
reporting period.  Refco received $300,078,000 in cash and made a
$14,557,000 disbursement.  Refco's ending cash balance totals
$1,357,532,000.

As paying agent for certain non-debtors and Refco, LLC, the
Debtors disbursed approximately $5,300,000.

Refco paid $691,000 in gross wages, of which $319,000 was paid on
Behalf of and reimbursed by the Non-Debtors and Refco LLC.
    
Mr. James discloses that Refco withheld $1,172,000 of employee
payroll taxes, of which $152,000 was remitted to a third party  
vendor.

Mr. James states that all taxes due and owing, as well as tax
returns, have been paid and filed for the current period.  
  
Refco paid $3,176,000 for professional fees for May, and  
$10,821,000 since the Petition Date.  The Debtors did not pay
professional fees on Refco LLC's behalf.

Refco has filed the Monthly Report in lieu of comprehensive
financial statements.

A full-text copy of Refco's May 2006 Monthly Statement is
available at no charge at http://ResearchArchives.com/t/s?bef

Based in New York, New York, Refco Inc. -- http://www.refco.com/   
-- is a diversified financial services organization with
operations in 14 countries and an extensive global institutional
and retail client base.  Refco's worldwide subsidiaries are
members of principal U.S. and international exchanges, and are
among the most active members of futures exchanges in Chicago, New
York, London and Singapore.  In addition to its futures brokerage
activities, Refco is a major broker of cash market products,
including foreign exchange, foreign exchange options, government
securities, domestic and international equities, emerging market
debt, and OTC financial and commodity products.  Refco is one of
the largest global clearing firms for derivatives.

The Company and 23 of its affiliates filed for chapter 11
protection on Oct. 17, 2005 (Bankr. S.D.N.Y. Case No. 05-60006).
J. Gregory Milmoe, Esq., at Skadden, Arps, Slate, Meagher & Flom
LLP, represent the Debtors in their restructuring efforts.  Luc A.
Despins, Esq., at Milbank, Tweed, Hadley & McCloy LLP, represents
the Official Committee of Unsecured Creditors.  Refco reported
$16.5 billion in assets and $16.8 billion in debts to the
Bankruptcy Court on the first day of its chapter 11 cases.

Refco LLC, an affiliate, filed for chapter 7 protection on
Nov. 25, 2005 (Bankr. S.D.N.Y. Case No. 05-60134).  Refco, LLC, is
a regulated commodity futures company that has businesses in the
United States, London, Asia and Canada.  Refco, LLC, filed for
bankruptcy protection in order to consummate the sale of
substantially all of its assets to Man Financial Inc., a wholly
owned subsidiary of Man Group plc.

Three more affiliates of Refco, Westminster-Refco Management LLC,
Refco Managed Futures LLC, and Lind-Waldock Securities LLC, filed
for chapter 11 protection on June 6, 2006 (Bankr. S.D.N.Y. Case
Nos. 06-11260 through 06-11262). (Refco Bankruptcy News, Issue
No. 33; Bankruptcy Creditors' Service, Inc., 215/945-7000).


REFCO INC: Refco LLC's Operating Report for Period Ended Dec. 31
----------------------------------------------------------------
Albert Togut, the Court-appointed Chapter 7 Trustee for the  
Refco, LLC estate, delivered to the U.S. Bankruptcy Court a
monthly statement of cash receipts and disbursements for the
period from November 25 to December 31, 2005.

Mr. Togut relates that on October 9, 2005, after consultation by
the Audit Committee of Refco, Inc., with its independent
accountants, Refco determined that its financial statements, as
of, and for the periods ended, February 28, 2002, February 28,
2003, February 28, 2004, February 28, 2005, and May 31, 2005,
taken as a whole, should no longer be relied upon.

As a result, Refco and its subsidiaries, including Refco LLC, did
not issue financial statements since the Petition Date.

On cash basis of accounting, Mr. Togut reports that Refco LLC has
received cash totaling $840,265,000 and disbursed $181,776,000
during the Reporting Period.  Refco LLC's ending cash balance as
of December 31, 2005, totals $658,489,000.

Refco LLC reimbursed $175,000 to Refco Capital LLC for gross
payroll costs allocated to the company's estate for time spent by
employees of other Refco entities relating to the administration
of Refco LLC's Chapter 7 case.

Mr. Togut states that Refco Capital is responsible for remitting
all wages, withholding taxes and benefit payments to the
appropriate entities and taxing authorities.

Mr. Togut tells Judge Drain that as a limited liability company
with a single member, Refco LLC is considered a "disregarded
entity" for federal and state income tax purposes, and,
therefore, has no liability for federal income tax and most other
taxes.

In connection with the Sale of Refco LLC's assets to Man
Financial, Mr. Togut is continuing to review any tax liabilities
that may have arisen in conjunction with that transaction.

A full-text copy of Refco LLC's November-December 2005 Monthly
Statement is available at no charge at:

             http://ResearchArchives.com/t/s?bf0

Based in New York, New York, Refco Inc. -- http://www.refco.com/   
-- is a diversified financial services organization with
operations in 14 countries and an extensive global institutional
and retail client base.  Refco's worldwide subsidiaries are
members of principal U.S. and international exchanges, and are
among the most active members of futures exchanges in Chicago, New
York, London and Singapore.  In addition to its futures brokerage
activities, Refco is a major broker of cash market products,
including foreign exchange, foreign exchange options, government
securities, domestic and international equities, emerging market
debt, and OTC financial and commodity products.  Refco is one of
the largest global clearing firms for derivatives.

The Company and 23 of its affiliates filed for chapter 11
protection on Oct. 17, 2005 (Bankr. S.D.N.Y. Case No. 05-60006).
J. Gregory Milmoe, Esq., at Skadden, Arps, Slate, Meagher & Flom
LLP, represent the Debtors in their restructuring efforts.  Luc A.
Despins, Esq., at Milbank, Tweed, Hadley & McCloy LLP, represents
the Official Committee of Unsecured Creditors.  Refco reported
$16.5 billion in assets and $16.8 billion in debts to the
Bankruptcy Court on the first day of its chapter 11 cases.

Refco LLC, an affiliate, filed for chapter 7 protection on
Nov. 25, 2005 (Bankr. S.D.N.Y. Case No. 05-60134).  Refco, LLC, is
a regulated commodity futures company that has businesses in the
United States, London, Asia and Canada.  Refco, LLC, filed for
bankruptcy protection in order to consummate the sale of
substantially all of its assets to Man Financial Inc., a wholly
owned subsidiary of Man Group plc.

Three more affiliates of Refco, Westminster-Refco Management LLC,
Refco Managed Futures LLC, and Lind-Waldock Securities LLC, filed
for chapter 11 protection on June 6, 2006 (Bankr. S.D.N.Y. Case
Nos. 06-11260 through 06-11262). (Refco Bankruptcy News, Issue
No. 33; Bankruptcy Creditors' Service, Inc., 215/945-7000).


REFCO INC: Refco LLC Files January 2006 Monthly Operating Report
----------------------------------------------------------------
In lieu of comprehensive financial statements, Albert Togut, the
Court-appointed Chapter 7 Trustee for the Refco, LLC estate,
filed a monthly statement of cash receipts and disbursements for
the period from January 1 to 31, 2006.

Mr. Togut reports that Refco LLC received $70,842,000 in cash and
disbursed $3,223,000 during the Reporting Period.  Refco LLC's
ending balance totals $725,748,000.

Refco LLC also reimbursed $36,000 to Refco Capital LLC for gross
payroll costs allocated to the company's estate for time spent by
employees of other Refco entities relating to the administration
of Refco LLC's Chapter 7 case.

A full-text copy of Refco LLC's January 2006 Monthly Statement is
available at no charge at http://ResearchArchives.com/t/s?bf1

Based in New York, New York, Refco Inc. -- http://www.refco.com/   
-- is a diversified financial services organization with
operations in 14 countries and an extensive global institutional
and retail client base.  Refco's worldwide subsidiaries are
members of principal U.S. and international exchanges, and are
among the most active members of futures exchanges in Chicago, New
York, London and Singapore.  In addition to its futures brokerage
activities, Refco is a major broker of cash market products,
including foreign exchange, foreign exchange options, government
securities, domestic and international equities, emerging market
debt, and OTC financial and commodity products.  Refco is one of
the largest global clearing firms for derivatives.

The Company and 23 of its affiliates filed for chapter 11
protection on Oct. 17, 2005 (Bankr. S.D.N.Y. Case No. 05-60006).
J. Gregory Milmoe, Esq., at Skadden, Arps, Slate, Meagher & Flom
LLP, represent the Debtors in their restructuring efforts.  Luc A.
Despins, Esq., at Milbank, Tweed, Hadley & McCloy LLP, represents
the Official Committee of Unsecured Creditors.  Refco reported
$16.5 billion in assets and $16.8 billion in debts to the
Bankruptcy Court on the first day of its chapter 11 cases.

Refco LLC, an affiliate, filed for chapter 7 protection on
Nov. 25, 2005 (Bankr. S.D.N.Y. Case No. 05-60134).  Refco, LLC, is
a regulated commodity futures company that has businesses in the
United States, London, Asia and Canada.  Refco, LLC, filed for
bankruptcy protection in order to consummate the sale of
substantially all of its assets to Man Financial Inc., a wholly
owned subsidiary of Man Group plc.

Three more affiliates of Refco, Westminster-Refco Management LLC,
Refco Managed Futures LLC, and Lind-Waldock Securities LLC, filed
for chapter 11 protection on June 6, 2006 (Bankr. S.D.N.Y. Case
Nos. 06-11260 through 06-11262). (Refco Bankruptcy News, Issue
No. 33; Bankruptcy Creditors' Service, Inc., 215/945-7000).


REFCO INC: Refco LLC Files February 2006 Monthly Operating Report
-----------------------------------------------------------------
Albert Togut, the Court-appointed Chapter 7 Trustee for the Refco,
LLC estate, informs the Bankruptcy Court that the company is
unable to issue comprehensive financial statements at this time.

Accordingly, Mr. Togut has prepared on cash basis a monthly
statement of cash receipts and disbursements for the period from
February 1 to 28, 2006.

Mr. Togut reports that Refco LLC received $6,574,000 in cash and
disbursed $1,196,000 during the Reporting Period.  The company's
ending balance as of February 28, 2006, totals $730,327,000.

Refco LLC reimbursed $36,000 to Refco Capital LLC for gross
payroll costs.

A full-text copy of Refco LLC's February 2006 Monthly Statement
is available at no charge at http://ResearchArchives.com/t/s?bf2

Based in New York, New York, Refco Inc. -- http://www.refco.com/   
-- is a diversified financial services organization with
operations in 14 countries and an extensive global institutional
and retail client base.  Refco's worldwide subsidiaries are
members of principal U.S. and international exchanges, and are
among the most active members of futures exchanges in Chicago, New
York, London and Singapore.  In addition to its futures brokerage
activities, Refco is a major broker of cash market products,
including foreign exchange, foreign exchange options, government
securities, domestic and international equities, emerging market
debt, and OTC financial and commodity products.  Refco is one of
the largest global clearing firms for derivatives.

The Company and 23 of its affiliates filed for chapter 11
protection on Oct. 17, 2005 (Bankr. S.D.N.Y. Case No. 05-60006).
J. Gregory Milmoe, Esq., at Skadden, Arps, Slate, Meagher & Flom
LLP, represent the Debtors in their restructuring efforts.  Luc A.
Despins, Esq., at Milbank, Tweed, Hadley & McCloy LLP, represents
the Official Committee of Unsecured Creditors.  Refco reported
$16.5 billion in assets and $16.8 billion in debts to the
Bankruptcy Court on the first day of its chapter 11 cases.

Refco LLC, an affiliate, filed for chapter 7 protection on
Nov. 25, 2005 (Bankr. S.D.N.Y. Case No. 05-60134).  Refco, LLC, is
a regulated commodity futures company that has businesses in the
United States, London, Asia and Canada.  Refco, LLC, filed for
bankruptcy protection in order to consummate the sale of
substantially all of its assets to Man Financial Inc., a wholly
owned subsidiary of Man Group plc.

Three more affiliates of Refco, Westminster-Refco Management LLC,
Refco Managed Futures LLC, and Lind-Waldock Securities LLC, filed
for chapter 11 protection on June 6, 2006 (Bankr. S.D.N.Y. Case
Nos. 06-11260 through 06-11262). (Refco Bankruptcy News, Issue
No. 33; Bankruptcy Creditors' Service, Inc., 215/945-7000).


REFCO INC: Refco LLC Files March 2006 Monthly Operating Report
--------------------------------------------------------------
Refco, LLC Chapter 7 Trustee Albert Togut reports that Refco LLC
received $21,472,000 in cash and disbursed $3,165,000 for the
period from March 1 to 31, 2006.  Refco LLC's ending cash balance
totals $748,634,000.

Refco LLC reimbursed $33,000 to Refco Capital LLC for gross
payroll costs during the Reporting Period.

Mr. Togut prepared the Statement of Receipts and Disbursements in
lieu of comprehensive financial statements.

A full-text copy of Refco LLC's March 2006 Monthly Statement is
available at no charge at http://ResearchArchives.com/t/s?bf3

Based in New York, New York, Refco Inc. -- http://www.refco.com/   
-- is a diversified financial services organization with
operations in 14 countries and an extensive global institutional
and retail client base.  Refco's worldwide subsidiaries are
members of principal U.S. and international exchanges, and are
among the most active members of futures exchanges in Chicago, New
York, London and Singapore.  In addition to its futures brokerage
activities, Refco is a major broker of cash market products,
including foreign exchange, foreign exchange options, government
securities, domestic and international equities, emerging market
debt, and OTC financial and commodity products.  Refco is one of
the largest global clearing firms for derivatives.

The Company and 23 of its affiliates filed for chapter 11
protection on Oct. 17, 2005 (Bankr. S.D.N.Y. Case No. 05-60006).
J. Gregory Milmoe, Esq., at Skadden, Arps, Slate, Meagher & Flom
LLP, represent the Debtors in their restructuring efforts.  Luc A.
Despins, Esq., at Milbank, Tweed, Hadley & McCloy LLP, represents
the Official Committee of Unsecured Creditors.  Refco reported
$16.5 billion in assets and $16.8 billion in debts to the
Bankruptcy Court on the first day of its chapter 11 cases.

Refco LLC, an affiliate, filed for chapter 7 protection on
Nov. 25, 2005 (Bankr. S.D.N.Y. Case No. 05-60134).  Refco, LLC, is
a regulated commodity futures company that has businesses in the
United States, London, Asia and Canada.  Refco, LLC, filed for
bankruptcy protection in order to consummate the sale of
substantially all of its assets to Man Financial Inc., a wholly
owned subsidiary of Man Group plc.

Three more affiliates of Refco, Westminster-Refco Management LLC,
Refco Managed Futures LLC, and Lind-Waldock Securities LLC, filed
for chapter 11 protection on June 6, 2006 (Bankr. S.D.N.Y. Case
Nos. 06-11260 through 06-11262). (Refco Bankruptcy News, Issue
No. 33; Bankruptcy Creditors' Service, Inc., 215/945-7000).


REFCO INC: Refco LLC Files April 2006 Monthly Operating Report
--------------------------------------------------------------
Refco, LLC Chapter 7 Trustee Albert Togut filed a monthly
statement of cash receipts and disbursements for the period from
April 1 to 30, 2006.

Mr. Togut tells Judge Drain that Refco LLC received $28,169,000
in cash and disbursed $7,103,000 during the period.  The
company's ending cash balance totals $768,367,000.

Refco LLC reimbursed Refco Capital LLC, for $167,000 in gross
payroll costs allocated to the Chapter 7 Debtor's estate for time
spent by employees of other Refco, Inc. entities.

Mr. Togut prepared the Statement of Receipts and Disbursements in
lieu of comprehensive financial statements.

A full-text copy of Refco LLC's April 2006 Monthly Statement is
available at no charge at http://ResearchArchives.com/t/s?bf4

Based in New York, New York, Refco Inc. -- http://www.refco.com/   
-- is a diversified financial services organization with
operations in 14 countries and an extensive global institutional
and retail client base.  Refco's worldwide subsidiaries are
members of principal U.S. and international exchanges, and are
among the most active members of futures exchanges in Chicago, New
York, London and Singapore.  In addition to its futures brokerage
activities, Refco is a major broker of cash market products,
including foreign exchange, foreign exchange options, government
securities, domestic and international equities, emerging market
debt, and OTC financial and commodity products.  Refco is one of
the largest global clearing firms for derivatives.

The Company and 23 of its affiliates filed for chapter 11
protection on Oct. 17, 2005 (Bankr. S.D.N.Y. Case No. 05-60006).
J. Gregory Milmoe, Esq., at Skadden, Arps, Slate, Meagher & Flom
LLP, represent the Debtors in their restructuring efforts.  Luc A.
Despins, Esq., at Milbank, Tweed, Hadley & McCloy LLP, represents
the Official Committee of Unsecured Creditors.  Refco reported
$16.5 billion in assets and $16.8 billion in debts to the
Bankruptcy Court on the first day of its chapter 11 cases.

Refco LLC, an affiliate, filed for chapter 7 protection on
Nov. 25, 2005 (Bankr. S.D.N.Y. Case No. 05-60134).  Refco, LLC, is
a regulated commodity futures company that has businesses in the
United States, London, Asia and Canada.  Refco, LLC, filed for
bankruptcy protection in order to consummate the sale of
substantially all of its assets to Man Financial Inc., a wholly
owned subsidiary of Man Group plc.

Three more affiliates of Refco, Westminster-Refco Management LLC,
Refco Managed Futures LLC, and Lind-Waldock Securities LLC, filed
for chapter 11 protection on June 6, 2006 (Bankr. S.D.N.Y. Case
Nos. 06-11260 through 06-11262). (Refco Bankruptcy News, Issue
No. 33; Bankruptcy Creditors' Service, Inc., 215/945-7000).


REFCO INC: Lind-Waldock Files Schedules of Assets and Liabilities
-----------------------------------------------------------------

A.     Real property                                         $0

B.     Personal property                                      0

       TOTAL SCHEDULED ASSETS                                $0
                                                           ====

C.     Property claimed as exempt                Not applicable

D.     Secured claims
          Bank of America, N.A.                    $642,000,000

E.     Unsecured priority claims                              0

F.     Unsecured non-priority claims
          Wells Fargo Corporate Trust Services     $390,000,000
          Litigation Claims                                   0

       TOTAL SCHEDULED LIABILITIES               $1,032,000,000
                                                ===============

Based in New York, New York, Refco Inc. -- http://www.refco.com/   
-- is a diversified financial services organization with
operations in 14 countries and an extensive global institutional
and retail client base.  Refco's worldwide subsidiaries are
members of principal U.S. and international exchanges, and are
among the most active members of futures exchanges in Chicago, New
York, London and Singapore.  In addition to its futures brokerage
activities, Refco is a major broker of cash market products,
including foreign exchange, foreign exchange options, government
securities, domestic and international equities, emerging market
debt, and OTC financial and commodity products.  Refco is one of
the largest global clearing firms for derivatives.

The Company and 23 of its affiliates filed for chapter 11
protection on Oct. 17, 2005 (Bankr. S.D.N.Y. Case No. 05-60006).
J. Gregory Milmoe, Esq., at Skadden, Arps, Slate, Meagher & Flom
LLP, represent the Debtors in their restructuring efforts.  Luc A.
Despins, Esq., at Milbank, Tweed, Hadley & McCloy LLP, represents
the Official Committee of Unsecured Creditors.  Refco reported
$16.5 billion in assets and $16.8 billion in debts to the
Bankruptcy Court on the first day of its chapter 11 cases.

Refco LLC, an affiliate, filed for chapter 7 protection on
Nov. 25, 2005 (Bankr. S.D.N.Y. Case No. 05-60134).  Refco, LLC, is
a regulated commodity futures company that has businesses in the
United States, London, Asia and Canada.  Refco, LLC, filed for
bankruptcy protection in order to consummate the sale of
substantially all of its assets to Man Financial Inc., a wholly
owned subsidiary of Man Group plc.

Three more affiliates of Refco, Westminster-Refco Management LLC,
Refco Managed Futures LLC, and Lind-Waldock Securities LLC, filed
for chapter 11 protection on June 6, 2006 (Bankr. S.D.N.Y. Case
Nos. 06-11260 through 06-11262). (Refco Bankruptcy News, Issue
No. 33; Bankruptcy Creditors' Service, Inc., 215/945-7000).


REFCO INC: Refco Managed Futures Files Schedules of Assets & Debts
------------------------------------------------------------------

A.     Real property                                         $0

B.     Personal property                                      0

       TOTAL SCHEDULED ASSETS                                $0
                                                          =====

C.     Property claimed as exempt                Not applicable

D.     Secured claims
          Bank of America, N.A.                    $642,000,000

E.     Unsecured priority claims                              0

F.     Unsecured non-priority claims
          Wells Fargo Corporate Trust Services     $390,000,000
          Refco Capital, LLC                          3,345,960
          Litigation Claims                                   0

       TOTAL SCHEDULED LIABILITIES               $1,035,345,960
                                                ===============

Based in New York, New York, Refco Inc. -- http://www.refco.com/   
-- is a diversified financial services organization with
operations in 14 countries and an extensive global institutional
and retail client base.  Refco's worldwide subsidiaries are
members of principal U.S. and international exchanges, and are
among the most active members of futures exchanges in Chicago, New
York, London and Singapore.  In addition to its futures brokerage
activities, Refco is a major broker of cash market products,
including foreign exchange, foreign exchange options, government
securities, domestic and international equities, emerging market
debt, and OTC financial and commodity products.  Refco is one of
the largest global clearing firms for derivatives.

The Company and 23 of its affiliates filed for chapter 11
protection on Oct. 17, 2005 (Bankr. S.D.N.Y. Case No. 05-60006).
J. Gregory Milmoe, Esq., at Skadden, Arps, Slate, Meagher & Flom
LLP, represent the Debtors in their restructuring efforts.  Luc A.
Despins, Esq., at Milbank, Tweed, Hadley & McCloy LLP, represents
the Official Committee of Unsecured Creditors.  Refco reported
$16.5 billion in assets and $16.8 billion in debts to the
Bankruptcy Court on the first day of its chapter 11 cases.

Refco LLC, an affiliate, filed for chapter 7 protection on
Nov. 25, 2005 (Bankr. S.D.N.Y. Case No. 05-60134).  Refco, LLC, is
a regulated commodity futures company that has businesses in the
United States, London, Asia and Canada.  Refco, LLC, filed for
bankruptcy protection in order to consummate the sale of
substantially all of its assets to Man Financial Inc., a wholly
owned subsidiary of Man Group plc.

Three more affiliates of Refco, Westminster-Refco Management LLC,
Refco Managed Futures LLC, and Lind-Waldock Securities LLC, filed
for chapter 11 protection on June 6, 2006 (Bankr. S.D.N.Y. Case
Nos. 06-11260 through 06-11262). (Refco Bankruptcy News, Issue
No. 33; Bankruptcy Creditors' Service, Inc., 215/945-7000).


REFCO INC: Westminster Files Schedules of Assets and Liabilities
----------------------------------------------------------------

A.     Real property                                         $0

B.     Personal property
B.13.  Stock interests
          Investment in subsidiaries                  1,888,642
B.16   Accounts receivable
          Refco Capital, LLC                             29,388
          Refco Fund Holdings, LLC                            0
B.21   Other contingent and unliquidated claims

       TOTAL SCHEDULED ASSETS                        $1,918,030
                                                    ===========

C.     Property claimed as exempt                Not applicable

D.     Secured claims
          Bank of America, N.A.                    $642,000,000

E.     Unsecured priority claims                              0

F.     Unsecured non-priority claims
          Wells Fargo Corporate Trust Services     $390,000,000
          Intercompany liabilities:
             Refco Capital, LLC                               0
             Refco Fund Holdings, LLC                   386,039
          Litigation Claims                                   0

       TOTAL SCHEDULED LIABILITIES               $1,032,386,039
                                                ===============

Based in New York, New York, Refco Inc. -- http://www.refco.com/   
-- is a diversified financial services organization with
operations in 14 countries and an extensive global institutional
and retail client base.  Refco's worldwide subsidiaries are
members of principal U.S. and international exchanges, and are
among the most active members of futures exchanges in Chicago, New
York, London and Singapore.  In addition to its futures brokerage
activities, Refco is a major broker of cash market products,
including foreign exchange, foreign exchange options, government
securities, domestic and international equities, emerging market
debt, and OTC financial and commodity products.  Refco is one of
the largest global clearing firms for derivatives.

The Company and 23 of its affiliates filed for chapter 11
protection on Oct. 17, 2005 (Bankr. S.D.N.Y. Case No. 05-60006).
J. Gregory Milmoe, Esq., at Skadden, Arps, Slate, Meagher & Flom
LLP, represent the Debtors in their restructuring efforts.  Luc A.
Despins, Esq., at Milbank, Tweed, Hadley & McCloy LLP, represents
the Official Committee of Unsecured Creditors.  Refco reported
$16.5 billion in assets and $16.8 billion in debts to the
Bankruptcy Court on the first day of its chapter 11 cases.

Refco LLC, an affiliate, filed for chapter 7 protection on
Nov. 25, 2005 (Bankr. S.D.N.Y. Case No. 05-60134).  Refco, LLC, is
a regulated commodity futures company that has businesses in the
United States, London, Asia and Canada.  Refco, LLC, filed for
bankruptcy protection in order to consummate the sale of
substantially all of its assets to Man Financial Inc., a wholly
owned subsidiary of Man Group plc.

Three more affiliates of Refco, Westminster-Refco Management LLC,
Refco Managed Futures LLC, and Lind-Waldock Securities LLC, filed
for chapter 11 protection on June 6, 2006 (Bankr. S.D.N.Y. Case
Nos. 06-11260 through 06-11262). (Refco Bankruptcy News, Issue
No. 33; Bankruptcy Creditors' Service, Inc., 215/945-7000).


SONICBLUE INC: Files April 2006 Monthly Operating Report
--------------------------------------------------------
On June 20, 2006, SONICblue Incorporated reports that it is
sitting on $78,604,892 of cash, has accrued $1,370,210 in
postpetition liabilities and faces a $236,604,166 mountain of
prepetition debts.

A full-text copy of SONICblue Inc.'s April 2006 Operating
Report is available at no charge at

               http://ResearchArchives.com/t/s?c14

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


WINN-DIXIE: Earns $36.5 Million in May 2006
-------------------------------------------

                    Winn-Dixie Stores, Inc., et al.
                 Unaudited Consolidated Balance Sheet
                           At May 31, 2006
                           (In Thousands)

                               Assets

Current Assets:
    Cash and cash equivalents                            $161,443
    Marketable securities                                  14,285
    Trade and other receivables, net                      147,639
    Insurance claims receivable                            44,394
    Income tax receivable                                  30,382
    Merchandise inventories, net                          448,810
    Prepaid expenses and other current assets              36,042
    Assets held for sale                                   30,885
                                                       ----------
Total current assets                                      913,880

Property, plant and equipment, net                        513,072
Other assets, net                                         115,476
                                                       ----------
Total assets                                           $1,542,428
                                                       ==========

                 Liabilities and Shareholders' Deficit

Current liabilities:
    Current borrowings under DIP Credit facility          $40,000
    Current portion of long-term debt                         230
    Current obligations under capital leases                3,487
    Accounts payable                                      212,687
    Reserve for self-insurance liabilities                 88,296
    Accrued wages and salaries                             74,237
    Accrued rent                                           29,730
    Accrued expenses                                      111,719
    Liabilities related to assets held for sale             6,835
                                                       ----------
Total current liabilities                                 567,221

Reserve for self-insurance liabilities                    144,077
Long-term debt                                                184
Obligations under capital leases                            4,125
Other liabilities                                          15,715
                                                       ----------
Total liabilities not subject to compromise               731,322

Liabilities subject to compromise                       1,139,164
                                                       ----------
Total liabilities                                       1,870,486

Shareholders' deficit:
    Common stock                                          141,858
    Additional paid-in capital                             34,670
    Accumulated deficit                                  (470,606)
    Accumulated other comprehensive loss                  (33,980)
                                                       ----------
Total shareholders' deficit                              (328,058)
                                                       ----------
Total liabilities and shareholders' deficit            $1,542,428
                                                       ==========


                    Winn-Dixie Stores, Inc., et al.
          Unaudited Consolidated Statement of Operations
                    Four Weeks Ended May 31, 2006
                           (In Thousands)

Net sales                                                $557,944
Cost of sales                                             408,070
                                                       ----------
Gross profit on sales                                     149,874

Other operating and administrative expenses               157,381
Restructuring gains                                        (2,521)
                                                       ----------
Operating loss                                             (4,986)

Interest expense, net                                         222
                                                       ----------
Loss before reorganization items and income taxes          (5,208)
Reorganization items, net gains                            (8,989)
Income tax expense                                              -
                                                       ----------
Net earnings from continuing operations                     3,781

Discontinued operations:
    Loss from discontinued operations                      (1,696)
    Gain on disposal of discontinued operations            34,434
Income tax expense                                              -
                                                       ----------
Net earnings from discontinued operations                  32,738
                                                       ----------
Net earnings                                              $36,519
                                                       ==========


                    Winn-Dixie Stores, Inc., et al.
           Unaudited Consolidated Statement of Cash Flows
                     Four Weeks Ended May 31, 2006
                           (In Thousands)

Cash flows from operating activities
    Net earnings                                          $36,519
    Adjustment to reconcile net loss to
    net cash provided by operating activities:
       Gain on sales of assets, net                        (8,300)
       Reorganization items, net                           (8,989)
       Depreciation and amortization                        7,770
       Stock compensation plans                               545
       Change in operating assets and liabilities:
          Trade and other receivables                       9,626
          Merchandise inventories                           9,329
          Prepaid expenses and other current assets         8,520
          Accounts payable                                (17,446)
          Reserve for self-insurance liabilities           (1,172)
          Lease liability on closed facilities            (41,536)
          Income taxes receivable                              23
          Defined benefit plan                                352
          Other accrued expenses                           13,701
                                                       ----------
    Net cash provided by operating activities
     before reorganization items                            8,942

    Cash effect of reorganization items                    (3,531)
                                                       ----------
Net cash provided by operating activities                   5,411
                                                       ----------
Cash flows from investing activities:
    Purchases of property, plant and equipment             (2,960)
    Increase in investments and other assets               (1,232)
    Proceeds from sales of assets                          10,616
    Purchases of marketable securities                     (1,304)
    Sales of marketable securities                            272
    Other                                                     980
                                                       ----------
Net cash used in investing activities                       6,372
                                                       ----------
Cash flows from financing activities
    Gross borrowings on DIP Credit Facility                   154
    Gross payments on DIP Credit Facility                  (1,123)
    Principal payments on capital lease obligations          (119)
    Other                                                     165
                                                       ----------
Net cash used in financing activities                        (923)
                                                       ----------
Increase in cash and cash equivalents                      10,860
Cash and cash equivalents classified
    as Assets held for sale                                (5,731)
Cash and cash equivalents at beginning of period          156,314
                                                       ----------
Cash and cash equivalents at end of period               $161,443
                                                       ==========

Headquartered in Jacksonville, Florida, Winn-Dixie Stores, Inc.
-- http://www.winn-dixie.com/-- is one of the nation's largest
food retailers.  The Company operates stores across the
Southeastern United States and in the Bahamas and employs
approximately 90,000 people.  The Company, along with 23 of its
U.S. subsidiaries, filed for chapter 11 protection on
Feb. 21, 2005 (Bankr. S.D.N.Y. Case No. 05-11063, transferred
Apr. 14, 2005, to Bankr. M.D. Fla. Case Nos. 05-03817 through
05-03840).  D.J. Baker, Esq., at Skadden Arps Slate Meagher &
Flom LLP, and Sarah Robinson Borders, Esq., and Brian C. Walsh,
Esq., at King & Spalding LLP, represent the Debtors in their
restructuring efforts.  Paul P. Huffard at The Blackstone Group,
LP, gives financial advisory services to the Debtors.  Dennis F.
Dunne, Esq., at Milbank, Tweed, Hadley & McCloy, LLP, and John
B. Macdonald, Esq., at Akerman Senterfitt give legal advice to
the Official Committee of Unsecured Creditors.  Houlihan Lokey &
Zukin Capital gives financial advisory services to the
Committee.  When the Debtors filed for protection from their
creditors, they listed US$2,235,557,000 in total assets and
US$1,870,785,000 in total debts.  (Winn-Dixie Bankruptcy News,
Issue No. 41; 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
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Monthly Operating Reports are summarized in every Saturday edition
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For copies of court documents filed in the District of Delaware,
please contact Vito at Parcels, Inc., at 302-658-9911.  For
bankruptcy documents filed in cases pending outside the District
of Delaware, contact Ken Troubh at Nationwide Research &
Consulting at 207/791-2852.

                             *********

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

Troubled Company Reporter is a daily newsletter co-published
by Bankruptcy Creditors' Service, Inc., Fairless Hills,
Pennsylvania, USA, and Beard Group, Inc., Frederick, Maryland,
USA.  Marie Therese V. Profetana, Shimero Jainga, Joel Anthony G.
Lopez, Robert Max Quiblat, Emi Rose S.R. Parcon, Rizande B. Delos
Santos, Cherry A. Soriano-Baaclo, Christian Q. Salta, Jason A.
Nieva, Lucilo M. Pinili, Jr., Tara Marie A. Martin and Peter A.
Chapman, Editors.

Copyright 2006.  All rights reserved.  ISSN: 1520-9474.

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