TCR_Public/060715.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, July 15, 2006, Vol. 10, No. 167

                             Headlines

AMES DEPARTMENT: Files January 2006 Monthly Operating Report
DANA CORP: Coupled Products Files Schedules of Assets and Debts
DANA CORP: Glacier Vandervell Files Schedules of Assets and Debts
DANA CORP: EFMG Files Schedules of Assets and Liabilities
DANA CORP: Long Cooling Files Schedules of Assets and Liabilities

DANA CORP: Long USA Files Schedules of Assets and Liabilities
DANA CORP: Reinz Wisconsin Files Schedules of Assets and Debts
DANA CORP: Spicer Heavy Axle Files Schedules of Assets and Debts
DANA CORP: Torque-Traction Int. Files Schedules of Assets & Debts
DANA CORP: Torque-Traction Mfg. Files Schedules of Assets & Debts

DANA CORP: Torque-Traction Tech Files Schedules of Assets & Debts
DANA CORP: 25 Debtors File Schedules of Assets and Liabilities
INTERSTATE BAKERIES: Files Third Amended Schedule F
KAISER ALUMINUM: Earns $9.8 Million in May 2006
NORTHWEST AIRLINES: Posts $88 Million Net Loss in May 2006

OWENS CORNING: Files March 2006 Monthly Operating Report
PLIANT CORP: Pliant Canada Files Schedules of Assets and Debts
PLIANT CORP: Pliant Packaging Files Schedules of Assets and Debts
PLIANT CORP: Uniplast Industries Files Schedules of Assets & Debts
PLIANT CORP: Five Debtors File Schedules of Assets and Liabilities

PLIANT CORP: Posts $68 Million Net Loss in May 2006
SAINT VINCENT: Files May 2006 Monthly Operating Report

                             *********

AMES DEPARTMENT: Files January 2006 Monthly Operating Report
------------------------------------------------------------

           Ames Department Stores, Inc., and Subsidiaries
           Unaudited Consolidated Condensed Balance Sheets
                         At January 28, 2006
                           (In Thousands)

ASSETS
Current Assets:
            Cash and cash equivalents                    $13,124
            Restricted cash                               58,461
            Receivables                                    1,450
                                                      ----------
Total current assets                                      73,035
Fixed Assets                                                   -
                                                      ----------
Total Assets                                             $73,035
                                                      ==========

LIABILITIES AND STOCKHOLDERS' EQUITY
Liabilities:
           Accounts payable:
           Trade                                         $50,441
           Other                                          10,270
                                                      ----------
Total accounts payable                                    60,711

Self-insurance reserves                                   26,569
Accrued expenses                                          19,838
Liabilities subject to compromise                        843,462
                                                      ----------
Total liabilities                                        950,580

Stockholders' equity (deficit)
           Common stock                                      295
           Additional paid-in capital                    533,393
           Accumulated deficit                        (1,410,311)
           Treasury stock                                   (922)
                                                      ----------
Total stockholders' deficit                             (877,545)
                                                      ----------
Total liabilities and stockholders' deficit              $73,035
                                                      ==========


           Ames Department Stores, Inc., and Subsidiaries
      Unaudited Consolidated Condensed Statements of Operations
              For the Four Weeks Ended January 28, 2006
                            (In Thousands)

Total revenue                                               $106

Costs and expenses
           Wind down expenses and other costs                784
           Gain on Sale of Assets                           (423)
           Write off of excess reserves                        -
           Professional fees                                 542
                                                      ----------
Income (Loss) before income taxes                           (797)
Income tax provision                                           -
                                                      ----------
Net Income (Loss)                                          ($797)
                                                      ==========


           Ames Department Stores, Inc., and Subsidiaries
      Unaudited Consolidated Condensed Statements of Cash Flows
              For the Four Weeks Ended January 28, 2006
                            (In Thousands)

Cash flows from operating activities:
           Net income (loss)                               ($796)
           Expenses not requiring the outlay of cash:
              Gain on the sale of assets                       -
                                                      ----------
Cash provided by operations                                 (796)

Changes in working capital:
           Increase in receivables                           110
           Decrease in accrued exp. and other liabilities    626
           Decrease in accounts payable                     (246)
           Decrease in Restricted Cash                       (22)
                                                      ----------
Net cash provided by operating activities                   (328)
Cash flows from financing activities:
           Change in liabilities subject to compromise        13
           Proceeds from the sale of assets
                                                      ----------
Net cash used by financing activities                         13

Decrease in cash and cash equivalents                       (315)
Cash and cash equivalents, beginning of period            13,439
                                                      ----------
Cash and cash equivalents, end of period                 $13,124
                                                      ==========

Ames Department Stores filed for chapter 11 protection on
Aug. 20, 2001 (Bankr. S.D.N.Y. Case No. 01-42217).  Albert
Togut, Esq., Frank A. Oswald, Esq. at Togut, Segal & Segal LLP
and Martin J. Bienenstock, Esq., and Warren T. Buhle, Esq., at
Weil, Gotshal & Manges LLP represent the Debtors in their
restructuring efforts.  When the Company filed for protection
from their creditors, they listed $1,901,573,000 in assets and
$1,558,410,000 in liabilities.  (AMES Bankruptcy News, Issue No.
81; Bankruptcy Creditors' Service, Inc., 215/945-7000)


DANA CORP: Coupled Products Files Schedules of Assets and Debts
---------------------------------------------------------------

A.     Real Property
          Andrews, Indiana                             $966,672
          Columbia City, Indiana                      1,718,407
          Mitchell, Indiana                             670,251
          Pensacola, Florida                          2,101,266
          San Luis Potosi SLP                             3,945
          Upper Sandusky, Ohio                          600,663
          Wharton, Ohio                                 299,847

B.     Personal Property
B.3    Cash on hand
          Continental Hose-Hyraulics Inc.                   526
          Pacer - Pensacola, Florida                      2,125
          PTG - Andrews, Indiana                            598
          PTG - Columbia City, Indiana                      619
          PTG - Mitchell, Indiana                           494
B.9    Interests in insurance policies
          Prepaid insurance                             250,427
B.13   Stocks and interests in incorporated business
          Cardis Corporation                       Undetermined
          Greyhound Lines Inc.                     Undetermined
B.16   Accounts receivable                           29,040,446
B.18   Other liquidated debts
          Archbold, Ohio Dept. of Revenue                   600
          Archbold, Ohio Dept. of Revenue                 6,725
          Archbold, Ohio Dept. of Revenue                10,000
          Archbold, Ohio Dept. of Revenue                29,367
          Michigan Dept. of Revenue                     154,493
          Mississippi Dept. of Revenue                    3,277
          Ohio Dept. of Revenue                          21,959
B.22   Intellectual property
          Composite fuel & vapor tube              Undetermined
          Quick connect with twist release         Undetermined
          Quick connect coupling                   Undetermined
B.28   Office equipment
          Continental Hose - Office equipment            35,354
          Continental Hose - Software                    69,229
          Coupled products - Office equipment             3,439
          Pacer - Office equipment                        8,097
          PTG Andrews - Office equipment                 15,883
          PTG Mitchell - Office equipment                81,077
          Wharton, Ohio - Office equipment               86,703
B.29   Machinery, fixtures, equipments
          Continental Hose-Hyraulics Inc.
             Construction in progress                   273,023
             Machinery & equipment                    3,601,734
             Tooling                                    558,603
          Coupled products, San Luis, Mexico
             Construction in progress                    22,692
             Machinery & equipment                    2,009,713
             Tooling                                    414,339
          Pacer-Pensacola, Florida
             Construction in progress                   842,828
             Machinery & equipment                    4,126,010
             Tooling                                    833,097
          PTG Andrews, Indiana
             Construction in progress                    14,270
             Machinery & equipment                    1,078,335
          PTG Columbia City, Indiana
             Construction in progress                   292,979
             Machinery & equipment                    4,870,713
          PTG Mitchell, Indiana
             Construction in progress                 1,777,324
             Machinery & equipment                    4,224,000
          Wharton
             Machinery & equipment                      372,421
             Tooling                                      2,689
B.30   Inventory
          Finished goods - PTG Columbia               1,520,597
          Finished goods - PTG Mitchell               2,295,342
          Finished goods -Wharton                     1,154,295
          Raw materials - Coupled Products            2,374,941
          Raw materials - Pacer, Pensacola            3,413,395
          Raw materials - PTG Andrews                 1,493,472
          Raw materials - PTG Columbia                4,530,042
          Raw materials - PTG Mitchell                2,353,799
          Reserve/Reconciling item - PTG Columbia    (1,492,022)
          Reserve/Reconciling item - Wharton         (1,657,758)
          Work in progress - Wharton                  2,519,841
          Others                                      3,958,667
B.35   Others
          Customer Tooling                            2,448,345
          Corporate and other prepaid                   200,600
       Vendors with debit balances
          Federal Mogul Systems                              96
          Goodyear Canada Inc.                              288
          Hellermann Tyton                                  150
          K & Y Manufacturing Inc.                        1,620
          Ranco North America                               160
          Small Tube Manufacturing Corp.                 45,235
          Xerox Corporation                                 241

       TOTAL SCHEDULED ASSETS                      [$86,658,605]
                                                    ===========

C.     Property Claimed As Exempt                             -

D.     Secured Claims                                        $0

E.     Unsecured Priority Claims                              0

F.     Unsecured Non-priority Claims
          Accounts Payable
             Chicago Extruded Metals Co.                212,199
             Component Bar Products Inc.                719,792
             Cooper Tire & Rubber                       239,869
             Die Tech Tool & Mfg. Inc.                  329,688
             Eaton Steel Bar Corporation                567,410
             Franklin Fastener Co.                      260,952
             Goodyear Tire & Rubber Co.               2,841,784
             Hydro Aluminum Rockeledge                  208,708
             ITT Automotive                             315,394
             Key Plastics LLC                           940,120
             Mark IV Dayco Products Inc.                946,536
             Markin Tubing LP                           254,959
             Miniature Precision Components             201,104
             Others                                   6,754,981
             Quality 1                                  206,866
             SAS Rubber Inc.                            301,353
             Sensata Technologies De Mexico             336,377
             Sensata Technologies Inc.                  336,385
             Stanco Metal Products                      280,475
             TI Group Automotive Systems                276,564
             YH America                                 202,851
          Intercompany - Debtor
             EFMG LLC                                15,202,311
             DTF Trucking Inc.                        1,073,563
             Long Cooling LLC                             9,851
          Intercompany - Non-Debtor
             Dana Commercializadora                   2,110,631
             PTG Mexico                               3,342,941

       TOTAL SCHEDULED LIABILITIES                  $38,473,664
                                                    ===========

Headquartered in Toledo, Ohio, Dana Corporation --
http://www.dana.com/-- designs and manufactures products for
every major vehicle producer in the world, and supplies
drivetrain, chassis, structural, and engine technologies to those
companies.  Dana employs 46,000 people in 28 countries.  Dana is
focused on being an essential partner to automotive, commercial,
and off-highway vehicle customers, which collectively produce more
than 60 million vehicles annually.  The company and its affiliates
filed for chapter 11 protection on Mar. 3, 2006 (Bankr. S.D.N.Y.
Case No. 06-10354).  Corinne Ball, Esq., and Richard H. Engman,
Esq., at Jones Day, in Manhattan and Heather Lennox, Esq., Jeffrey
B. Ellman, Esq., Carl E. Black, Esq., and Ryan T. Routh, Esq., at
Jones Day in Cleveland, Ohio, represent the Debtors.  Henry S.
Miller at Miller Buckfire & Co., LLC, serves as the Debtors'
financial advisor and investment banker.  Ted Stenger from
AlixPartners serves as Dana's Chief Restructuring Officer.  Thomas
Moers Mayer, Esq., at Kramer Levin Naftalis & Frankel LLP,
represents the Official Committee of Unsecured Creditors.  The
Debtors' consolidated balance sheet at March 31, 2006, showed a
$456,000,000 total shareholder' equity resulting from total assets
of $7,788,000,000 and total liabilities of $7,332,000,000.  When
the Debtors filed for protection from their creditors, they listed
$7.9 billion in assets and $6.8 billion in liabilities as of Sept.
30, 2005.  (Dana Corporation Bankruptcy News, Issue No. 15;
Bankruptcy Creditors' Service, Inc., 215/945-7000).


DANA CORP: Glacier Vandervell Files Schedules of Assets and Debts
-----------------------------------------------------------------

A.     Real Property
          Mconnelsville, ohio                        $4,202,585

B.     Personal Property
B.1    Cash on hand
          Caldwell                                        1,741
B.14   Interests in partnerships                   Undetermined
          See http://researcharchives.com/t/s?dbf
B.16   Accounts Receivable                            6,457,938
B.18   Other Liquidated Debts
          Ohio Department of Revenue                    365,005
B.23   Intangibles
          Technical Assistance Agreement           Undetermined
B.28   Office Equipment
          Caldwell - Office Equipment                   120,522
          Caldwell - Software                             8,904
B.29   Machinery, fixtures, equipment
          Caldwell - Construction in progress            25,063
          Caldwell - Machinery & equipment           19,389,736
          Caldwell - Tooling                             20,720
          GVNA Farmington Hills, Michigan                 4,833
B.30   Inventory
          Finished Goods                              4,732,378
          Raw Material                                1,445,630
          Reserve/Reconciling item                     (712,562)
          Work in Progress                            3,349,774
B.35   Others
          Corporate and other prepaid                   123,582

         TOTAL SCHEDULED ASSETS                    [$39,535,849]
                                                    ===========

C.     Property Claimed As Exempt                             -

D.     Secured Claims                                        $0

E.     Unsecured Priority Claims                              0

F.     Unsecured Non-priority Claims
          Accounts Payable
             Bruckner Supply Co. Inc.                   198,814
             Chester Field Steel Sales Co.              704,271
             Conversion Resources Inc.                  131,937
             Daido Metal Bellefontaine LLC              774,580
             Olin Corporation                           219,899
             Victory White Metal Co.                    244,276
             Others                                     880,269
          Intercompany - Debtor
             Dana Corporation                         3,710,750
             DTF Trucking Inc.                           92,262
             Torque-Traction Technologies LLC           130,145
          Intercompany - Non-Debtor
             Dana Glacier Vandervelle Europe                  0
             Dana Spicer Limited                            700
             Glacier Vandervell Inc.                          0

         TOTAL SCHEDULED LIABILITIES                [$7,087,903]
                                                     ==========

Headquartered in Toledo, Ohio, Dana Corporation --
http://www.dana.com/-- designs and manufactures products for
every major vehicle producer in the world, and supplies
drivetrain, chassis, structural, and engine technologies to those
companies.  Dana employs 46,000 people in 28 countries.  Dana is
focused on being an essential partner to automotive, commercial,
and off-highway vehicle customers, which collectively produce more
than 60 million vehicles annually.  The company and its affiliates
filed for chapter 11 protection on Mar. 3, 2006 (Bankr. S.D.N.Y.
Case No. 06-10354).  Corinne Ball, Esq., and Richard H. Engman,
Esq., at Jones Day, in Manhattan and Heather Lennox, Esq., Jeffrey
B. Ellman, Esq., Carl E. Black, Esq., and Ryan T. Routh, Esq., at
Jones Day in Cleveland, Ohio, represent the Debtors.  Henry S.
Miller at Miller Buckfire & Co., LLC, serves as the Debtors'
financial advisor and investment banker.  Ted Stenger from
AlixPartners serves as Dana's Chief Restructuring Officer.  Thomas
Moers Mayer, Esq., at Kramer Levin Naftalis & Frankel LLP,
represents the Official Committee of Unsecured Creditors.  The
Debtors' consolidated balance sheet at March 31, 2006, showed a
$456,000,000 total shareholder' equity resulting from total assets
of $7,788,000,000 and total liabilities of $7,332,000,000.  When
the Debtors filed for protection from their creditors, they listed
$7.9 billion in assets and $6.8 billion in liabilities as of Sept.
30, 2005.  (Dana Corporation Bankruptcy News, Issue No. 15;
Bankruptcy Creditors' Service, Inc., 215/945-7000).


DANA CORP: EFMG Files Schedules of Assets and Liabilities
---------------------------------------------------------

A.     Real Property
          Rochester Hills, Michigan                    $291,056

B.     Personal Property
B.1    Cash on hand
          PTG Administration                                451
B.9    Interest in insurance policies
          Prepaid insurance                              30,581
B.13   Stocks and interests in incorporated
       business
          ILM                                      Undetermined
          RB & W Corp.                             Undetermined
          SLP Mexico                               Undetermined
B.14   Interests in partnerships                   Undetermined
       See http://researcharchives.com/t/s?dc0
B.16   Accounts Receivable                              823,138
B.18   Other Liqudated Debts
          Affinia Group Inc.                         57,983,553
B.29   Machinery, fixtures, equipment
          Dana Fluid System Products                     39,169
          Dana Fluid System Products                    337,027
          PTG Administration                            538,945
B.35   Others
          Rabbi Trust                                 5,765,303
          Corporate and other prepaid                   765,285
          Vendors with debit balances
             Gary Wilson                                    204
             Harold Wrobel                                  298
             Kenneth Fowler Jr.                             300
             Michigan General Services                       34
             Nextel Communications                           17
             Sperry Rubber & Plastic                      3,100
             Superior Enterprises Inc.                    1,544
             Weislaw Jagustyn                                50
             Xerox Corporation                            5,436

         TOTAL SCHEDULED ASSETS                    [$66,585,491]
                                                    ===========

C.     Property Claimed As Exempt                             -

D.     Secured Claims                                        $0

E.     Unsecured Priority Claims                              0

F.     Unsecured Non-priority Claims
          Accounts Payable
             Foster Chamberlain LLC                     109,582
             Preferred Sourcing LLC                     324,304
             ACT I Personnel Services                    58,273
             Die Tech Tool & Mfg. Inc.                   36,549
             Franklin Fastener Co.                       34,183
             Integrated Systems Tech Inc.                39,868
             Southwestern Industrial Contractors         32,810
             Others                                     750,013
          Intercompany - Debtor
             Dana Technology Inc.                       428,808
             DTF Trucking Inc.                           17,352
             Torque-Traction Technologies LLC            44,332
          Intercompany - Non-Debtor
             Dana Automocion                             61,929
             UK                                     698,471,568

         TOTAL SCHEDULED LIABILITIES               $700,409,571
                                                   ============

Headquartered in Toledo, Ohio, Dana Corporation --
http://www.dana.com/-- designs and manufactures products for
every major vehicle producer in the world, and supplies
drivetrain, chassis, structural, and engine technologies to those
companies.  Dana employs 46,000 people in 28 countries.  Dana is
focused on being an essential partner to automotive, commercial,
and off-highway vehicle customers, which collectively produce more
than 60 million vehicles annually.  The company and its affiliates
filed for chapter 11 protection on Mar. 3, 2006 (Bankr. S.D.N.Y.
Case No. 06-10354).  Corinne Ball, Esq., and Richard H. Engman,
Esq., at Jones Day, in Manhattan and Heather Lennox, Esq., Jeffrey
B. Ellman, Esq., Carl E. Black, Esq., and Ryan T. Routh, Esq., at
Jones Day in Cleveland, Ohio, represent the Debtors.  Henry S.
Miller at Miller Buckfire & Co., LLC, serves as the Debtors'
financial advisor and investment banker.  Ted Stenger from
AlixPartners serves as Dana's Chief Restructuring Officer.  Thomas
Moers Mayer, Esq., at Kramer Levin Naftalis & Frankel LLP,
represents the Official Committee of Unsecured Creditors.  The
Debtors' consolidated balance sheet at March 31, 2006, showed a
$456,000,000 total shareholder' equity resulting from total assets
of $7,788,000,000 and total liabilities of $7,332,000,000.  When
the Debtors filed for protection from their creditors, they listed
$7.9 billion in assets and $6.8 billion in liabilities as of Sept.
30, 2005.  (Dana Corporation Bankruptcy News, Issue No. 15;
Bankruptcy Creditors' Service, Inc., 215/945-7000).


DANA CORP: Long Cooling Files Schedules of Assets and Liabilities
-----------------------------------------------------------------

A.     Real Property
          Danville, Indiana                          $1,110,602

B.     Personal Property
B.3    Cash on hand
          Danville, Indiana                               1,000
B.16   Accounts receivable                            2,575,030
B.28   Office Equipment
          Danville - Office equipment                     5,283
          Danville - Software                                 0
B.29   Machinery, fixtures, equipment
          Construction in progress                       58,964
          Machinery & equipment                       1,035,419
B.30   Inventory
          Finished goods                                 52,619
          Raw materials                                 190,291
          Reserve/reconciling item                      (14,036)
          Work in progress                               54,644
B.35   Others
          Customer Tooling                               29,806

       TOTAL SCHEDULED ASSETS                       [$5,099,622]
                                                     ==========

C.     Property Claimed As Exempt                             -

D.     Secured Claims                                        $0

E.     Unsecured Priority Claims                              0

F.     Unsecured Non-priority Claims
          Accounts Payable
             Mark IV Dayco Products Inc.                106,032
             Precision Coil                             152,844
             Hydro Aluminum Rockledge                    77,924
             Hendco Machne & Tool Co.                    48,210
             Crown Group                                 45,487
             Pratt Industries USA                        34,600
             Tube Wright Inc.                            22,848
             KL Industries                               35,122
             Others                                      92,802
          Intercompany - Debtor
             Dana Corporation                           347,062
             DTF Trucking Inc.                           40,155
             EFMG LLC                                    10,317
          Intercompany - Non-Debtor
             Dana Commercializadora                      22,555
             Thermal Products France                      8,490


       TOTAL SCHEDULED LIABILITIES                   $1,044,448
                                                     ==========

Headquartered in Toledo, Ohio, Dana Corporation --
http://www.dana.com/-- designs and manufactures products for
every major vehicle producer in the world, and supplies
drivetrain, chassis, structural, and engine technologies to those
companies.  Dana employs 46,000 people in 28 countries.  Dana is
focused on being an essential partner to automotive, commercial,
and off-highway vehicle customers, which collectively produce more
than 60 million vehicles annually.  The company and its affiliates
filed for chapter 11 protection on Mar. 3, 2006 (Bankr. S.D.N.Y.
Case No. 06-10354).  Corinne Ball, Esq., and Richard H. Engman,
Esq., at Jones Day, in Manhattan and Heather Lennox, Esq., Jeffrey
B. Ellman, Esq., Carl E. Black, Esq., and Ryan T. Routh, Esq., at
Jones Day in Cleveland, Ohio, represent the Debtors.  Henry S.
Miller at Miller Buckfire & Co., LLC, serves as the Debtors'
financial advisor and investment banker.  Ted Stenger from
AlixPartners serves as Dana's Chief Restructuring Officer.  Thomas
Moers Mayer, Esq., at Kramer Levin Naftalis & Frankel LLP,
represents the Official Committee of Unsecured Creditors.  The
Debtors' consolidated balance sheet at March 31, 2006, showed a
$456,000,000 total shareholder' equity resulting from total assets
of $7,788,000,000 and total liabilities of $7,332,000,000.  When
the Debtors filed for protection from their creditors, they listed
$7.9 billion in assets and $6.8 billion in liabilities as of Sept.
30, 2005.  (Dana Corporation Bankruptcy News, Issue No. 15;
Bankruptcy Creditors' Service, Inc., 215/945-7000).


DANA CORP: Long USA Files Schedules of Assets and Liabilities
-------------------------------------------------------------

A.     Real Property
          Sheffield, Pennsylvania                      $375,483
          Rochester Hills, Michigan                     747,294

B.     Personal Property
B.1    Cash on hand
          Long - Michigan                                 2,500
          Long - Sheffield, Pennsylvania                  1,000
B.3    Security Deposits
          General Development LLC                        17,000
B.16   Accounts receivable                           18,151,969
B.18   Other Liquidated Debts
          Michigan Dept. of Revenue                      25,370
B.28   Office Equipment
          Michigan - Office Equipment                     9,937
          Pennsylvania - Office Equipment                 8,917
B.29   Machinery, fixtures, equipment
          Construction in progress                      848,265
          Machinery & equipment, Michigan             2,244,865
          Tooling, Michigan                              62,109
          Machinery & equipment, Pennsylvania           558,830
          Tooling, Pennsylvania                         181,767
B.30   Inventory
          Michigan
             Finished goods                             310,674
             Raw materials                            1,447,466
             Reserve/Reconciling item                   (54,536)
          Sheffield, Pennsylvania
             Finished goods                              56,466
             Raw materials                              230,753
             Reserve/Reconciling item                   (34,637)
             Work in progress                            84,104
B.35   Others
          Customer Tooling                              178,397
          Corporate & other prepaid                      47,729

       TOTAL SCHEDULED ASSETS                      [$25,501,722]
                                                    ===========

C.     Property Claimed As Exempt                             -

D.     Secured Claims                                        $0

E.     Unsecured Priority Claims                              0

F.     Unsecured Non-priority Claims
          Accounts Payable
             Alcan Rolled Products                      159,862
             Boc Gases                                  111,971
             Manth Brownell LLC                         409,131
             Parker Techseal Division                   113,400
             Production Saw & Machine                   132,445
             Samuel Son & Company                       139,680
             Ward Aluminum Casting                      109,520
             Others                                     813,165
          Intercompany - Debtor
             Coupled Products Inc.                        3,384
             DTF Trucking Inc.                           87,564
             EFMG LLC                                    20,663
             Long Cooling LLC                           975,706
          Intercompany - Non-Debtor
             Dana Belgium NV                             15,081
             Dana Commercializadora                     166,171
             Thermal Products France                    155,221

       TOTAL SCHEDULED LIABILITIES                   $3,412,964
                                                     ==========

Headquartered in Toledo, Ohio, Dana Corporation --
http://www.dana.com/-- designs and manufactures products for
every major vehicle producer in the world, and supplies
drivetrain, chassis, structural, and engine technologies to those
companies.  Dana employs 46,000 people in 28 countries.  Dana is
focused on being an essential partner to automotive, commercial,
and off-highway vehicle customers, which collectively produce more
than 60 million vehicles annually.  The company and its affiliates
filed for chapter 11 protection on Mar. 3, 2006 (Bankr. S.D.N.Y.
Case No. 06-10354).  Corinne Ball, Esq., and Richard H. Engman,
Esq., at Jones Day, in Manhattan and Heather Lennox, Esq., Jeffrey
B. Ellman, Esq., Carl E. Black, Esq., and Ryan T. Routh, Esq., at
Jones Day in Cleveland, Ohio, represent the Debtors.  Henry S.
Miller at Miller Buckfire & Co., LLC, serves as the Debtors'
financial advisor and investment banker.  Ted Stenger from
AlixPartners serves as Dana's Chief Restructuring Officer.  Thomas
Moers Mayer, Esq., at Kramer Levin Naftalis & Frankel LLP,
represents the Official Committee of Unsecured Creditors.  The
Debtors' consolidated balance sheet at March 31, 2006, showed a
$456,000,000 total shareholder' equity resulting from total assets
of $7,788,000,000 and total liabilities of $7,332,000,000.  When
the Debtors filed for protection from their creditors, they listed
$7.9 billion in assets and $6.8 billion in liabilities as of Sept.
30, 2005.  (Dana Corporation Bankruptcy News, Issue No. 15;
Bankruptcy Creditors' Service, Inc., 215/945-7000).


DANA CORP: Reinz Wisconsin Files Schedules of Assets and Debts
--------------------------------------------------------------

A.     Real Property
          Milwaukee, Wisconsin                       $1,763,984

B.     Personal Property
B.1    Cash on hand
          Milwaukee Gasket                              139,504
B.9    Interests in insurance policies
          Prepaid insurance                              47,936
B.16   Accounts receivable                            3,949,446
B.28   Office equipment
          Milwaukee - Software                            8,133
B.29   Machinery, fixtures, equipments
          Construction in progress                       32,777
          Machinery & equipment                       2,361,892
          Tooling                                       250,328
B.30   Inventory
          Finished goods                              1,314,928
          Raw material                                1,962,929
          Reserve/Reconciling item                     (138,900)
          Work in progress                              546,130
B.35   Others
          Customer Tooling                              597,884
          Corporate and other prepaid                    13,650
          Vendors with debit balances
             Interface solutions                            134
             MC Master Carr Supply Co.                      114
             Wisconsin Valley Concrete Pro                  275

       TOTAL SCHEDULED ASSETS                      [$12,851,144]
                                                    ===========

C.     Property Claimed As Exempt                             -

D.     Secured Claims                                        $0

E.     Unsecured Priority Claims                              0

F.     Unsecured Non-priority Claims
          Accounts Payable
             Berlin Metals LLC                          535,608
             Hollingsworth & Vose Company               273,477
             IMCO Inc.                                  243,507
             SGL Technic Inc.                           504,130
             Ulbrich of Georgia Inc.                    108,254
             Others                                   1,098,184
          Intercompany - Debtor
             DTF Trucking Inc.                           56,622
          Intercompany - Non-Debtor
             Dana Albarus SA                             30,320
             Dana Industrias Ltda.                       30,320
             TF Victor SA de CV                         189,308
             Victor Reinz GMBH                           68,283

       TOTAL SCHEDULED LIABILITIES                   $3,138,013
                                                     ==========

Headquartered in Toledo, Ohio, Dana Corporation --
http://www.dana.com/-- designs and manufactures products for
every major vehicle producer in the world, and supplies
drivetrain, chassis, structural, and engine technologies to those
companies.  Dana employs 46,000 people in 28 countries.  Dana is
focused on being an essential partner to automotive, commercial,
and off-highway vehicle customers, which collectively produce more
than 60 million vehicles annually.  The company and its affiliates
filed for chapter 11 protection on Mar. 3, 2006 (Bankr. S.D.N.Y.
Case No. 06-10354).  Corinne Ball, Esq., and Richard H. Engman,
Esq., at Jones Day, in Manhattan and Heather Lennox, Esq., Jeffrey
B. Ellman, Esq., Carl E. Black, Esq., and Ryan T. Routh, Esq., at
Jones Day in Cleveland, Ohio, represent the Debtors.  Henry S.
Miller at Miller Buckfire & Co., LLC, serves as the Debtors'
financial advisor and investment banker.  Ted Stenger from
AlixPartners serves as Dana's Chief Restructuring Officer.  Thomas
Moers Mayer, Esq., at Kramer Levin Naftalis & Frankel LLP,
represents the Official Committee of Unsecured Creditors.  The
Debtors' consolidated balance sheet at March 31, 2006, showed a
$456,000,000 total shareholder' equity resulting from total assets
of $7,788,000,000 and total liabilities of $7,332,000,000.  When
the Debtors filed for protection from their creditors, they listed
$7.9 billion in assets and $6.8 billion in liabilities as of Sept.
30, 2005.  (Dana Corporation Bankruptcy News, Issue No. 15;
Bankruptcy Creditors' Service, Inc., 215/945-7000).


DANA CORP: Spicer Heavy Axle Files Schedules of Assets and Debts
----------------------------------------------------------------

A.     Real Property
          Kalamazoo, Michigan                        $3,214,124

B.     Personal Property
B.3    Security deposits
          Consumers Energy                               14,050
          Drake Pond                                      1,274
B.9    Interests in insurance policies
          Prepaid insurance                             116,896
B.28   Office Equipment
          Kalamazoo, Michigan - Office equipment         13,326
          Kalamazoo, Michigan - Software              3,767,410
B.29   Machinery, fixtures, equipment
          Construction in progress                    1,220,885
          Machinery & equipment                       2,995,424
          Tooling                                        22,392
B.35   Vendors with debit balances
             Kinkos Inc.                                    527
             Raba                                       126,885
             Raba Futomu Gyarto                         126,886
             Smith Instruments Co.                           24
             Spectrum Digital Inc.                        1,450
             Sprint                                         112

       TOTAL SCHEDULED ASSETS                      [$11,621,665]
                                                    ===========


C.     Property Claimed As Exempt                             -

D.     Secured Claims                                        $0

E.     Unsecured Priority Claims                              0

F.     Unsecured Non-priority Claims
          Accounts Payable
             Automacion SA Vehiculos                    117,930
             US Manufacturing Corporation               138,689
             Pomeroy IT Solutions                       237,155
             GE Capital                                 110,479
             MTS Systems Corp                           343,720
             Others                                   1,569,332
          Intercompany - Debtor
             DTF Trucking Inc.                           55,884
             Torque Traction Manufacturing                3,943
          Intercompany - Non-Debtor
             Dana Automocion                              9,320
             Dana India Technical Center                193,439
             Dana Spicer Ejes Pesa Dos SA                   355
             Spicer Ejes Pesatos                            356

       TOTAL SCHEDULED LIABILITIES                   $2,780,602
                                                     ==========

Headquartered in Toledo, Ohio, Dana Corporation --
http://www.dana.com/-- designs and manufactures products for
every major vehicle producer in the world, and supplies
drivetrain, chassis, structural, and engine technologies to those
companies.  Dana employs 46,000 people in 28 countries.  Dana is
focused on being an essential partner to automotive, commercial,
and off-highway vehicle customers, which collectively produce more
than 60 million vehicles annually.  The company and its affiliates
filed for chapter 11 protection on Mar. 3, 2006 (Bankr. S.D.N.Y.
Case No. 06-10354).  Corinne Ball, Esq., and Richard H. Engman,
Esq., at Jones Day, in Manhattan and Heather Lennox, Esq., Jeffrey
B. Ellman, Esq., Carl E. Black, Esq., and Ryan T. Routh, Esq., at
Jones Day in Cleveland, Ohio, represent the Debtors.  Henry S.
Miller at Miller Buckfire & Co., LLC, serves as the Debtors'
financial advisor and investment banker.  Ted Stenger from
AlixPartners serves as Dana's Chief Restructuring Officer.  Thomas
Moers Mayer, Esq., at Kramer Levin Naftalis & Frankel LLP,
represents the Official Committee of Unsecured Creditors.  The
Debtors' consolidated balance sheet at March 31, 2006, showed a
$456,000,000 total shareholder' equity resulting from total assets
of $7,788,000,000 and total liabilities of $7,332,000,000.  When
the Debtors filed for protection from their creditors, they listed
$7.9 billion in assets and $6.8 billion in liabilities as of Sept.
30, 2005.  (Dana Corporation Bankruptcy News, Issue No. 15;
Bankruptcy Creditors' Service, Inc., 215/945-7000).


DANA CORP: Torque-Traction Int. Files Schedules of Assets & Debts
-----------------------------------------------------------------

A.     Real Property
          Auburn Hills, Michigan                       $221,714
          Buena Vista, Virginia                       3,293,495
          Columbia, Missouri                          4,224,125
          Dry Ridge, Kentucky                           328,347
          Gordonsville, Tennessee                       145,605
          Louisville, Kentucky                          396,114
          Orangeburg, South Carolina                    272,910
          Renton, Washington                              4,037

B.      Personal Property
B.1     Cash on hand
           Petty Cash Funds                              27,000
B.2     Bank Accounts
           First National Bank                           28,108
B.9     Interests in insurance policies
           Prepaid Insurance                            714,659
B.14    Interests in partnerships                  undetermined
           See http://researcharchives.com/t/s?dba
B.16    Accounts Receivable                         177,140,922
B.18    Other Liquidated Debts
           Federal Express                               20,251
           Kentucky Department of Revenue                45,731
B.28    Office Equipment & Software
           Auburn Hills CFC                               5,085
           Buena Vista RAF                                7,818
           Charlotte CFC                                    788
           Gordonsville                                   2,535
           Louisville CFC                                30,139
           Orangeburg, SC                                50,059
           Renton, Washington                            15,461
B.29    Machinery, fixtures, equipment and supplies
           Auburn Hills CFC -- Construction          18,547,360
           Auburn Hills CFC -- Machinery              2,965,731
           Buena Vista RAF -- Machinery               8,772,448
           Columbia Axle Plant -- Construction       19,272,634
           Columbia Axle Plant -- Machinery          17,150,571
           Columbia Axle Plant -- Tooling             1,871,826
           Dry Ridge Axle Plant - Construction        5,235,366
           Dry Ridge Axle Plant - Machinery          16,366,539
           Gordonsville -- Machinery                  4,766,191
           Louisville CFC -- Machinery                2,819,236
           Orangeburg, SC                            11,296,082
           Orangeburg, SC -- Construction             2,743,387
           Orangeburg, SC -- Tooling                  1,744,360
           Others                                     3,345,293
B.30    Inventory           
           Auburn Hills CFC - Finished Goods          4,337,546
           Buena Vista RAF - Finished Goods           9,551,567
           Columbia Axle Plant - Finished Goods       9,257,296
           Dry Ridge Axle Plant -- Finished Goods    11,880,680
           Gordonsville - Finished Goods              5,454,285
           Orangeburg SC - Finished Goods             7,904,480
           Others                                     3,726,241
B.35    Other Personal Property
           Corporate and other prepaids                 876,765
           Customer Tooling                             523,530
           Vendors with debit balances
              Autometalies SA de C V                     13,229
              ECL                                         8,699
              Infun For S P A                            47,458
              Others                                      1,496

         TOTAL SCHEDULED ASSETS                   [$357,455,199]
                                                   ============

C.     Property Claimed as Exempt                            $0

D.     Secured Claim                               undetermined
          See http://researcharchives.com/t/s?dbb

E.     Unsecured Priority Claims                   undetermined
          See http://researcharchives.com/t/s?dbc

F.     Unsecured Non-priority Claims
          Accounts Payable         
             TRW Fremont Kingsway                    13,545,447
             Metaldyne Co LLC                         6,968,719
             Toyoda Machinery USA Inc.                3,938,956
             GKN Automotive Inc.                      3,933,759
             US Manufacturing Corporation             3,392,421
             GKN Driveline Bowling Green Inc.         3,003,154
             Timken Co.                               1,885,002
             Wayne Manufacturing Corp.                1,849,795
             Sypris Technologies                      1,772,394
             Akebono Corporation                      1,617,933
             Bronson Precision Products Div           1,563,783
             NTN Bearing Corp of America              1,176,963
             Bearing Technologies Ltd                   946,781
             Bearings Technology                        946,781
             Dofasco Tubular Products Inc.              876,651
             Bruckner Supply Co Inc                     867,599
             Conoco Phillips                            765,480
             Nissan Trading Corp USA                    753,221
             Freudenberg NOK                            702,276
             Automatic Spring Products                  653,691
             Robert Bosch Corporation                   652,973
             Fag Bearings Corporation                   652,728
             Alcoa Global Engineered Products           645,847
             Team Industries, Inc.                      543,813
             Jtekt Torsen North America                 532,669
             Koyo Corp USA                              529,999
             Trelleborg Sealing Solutions               462,620
             MTSPC Inc. Lake Erie Screw                 454,198
             Kaiser Aluminum & Chemical Sales           444,708
             Timken US Corporation                      409,197
             Webco Industries                           386,435
             Others                                  15,520,125
          Litigation Claims & Disputes
             Hamic, Mark                           undetermined
          Intercompany - Debtor
             Coupled Products, Inc.                       1,312
             Dana Information Technology LLC             61,640
             DTF Trucking, Inc.                       3,965,132
             Long USA LLC                               476,228
             Torque Traction Manufacturing           76,443,995
             Torque-Traction Technologies LLC         4,524,109
          Intercompany - Non-Debtor                         
             CA Danaven                               6,664,559
             Cardanes SA De C V                       7,661,233
             Dana Canada Corporation                  2,824,276
             Danaven                                  6,952,526
             Ejes Tractivos S A de C V                4,362,563
             Engranes Conicos S A de C V              3,306,941
             Others                                   1,195,997

          TOTAL SCHEDULED LIABILITIES              $190,836,629
                                                   ============

Headquartered in Toledo, Ohio, Dana Corporation --
http://www.dana.com/-- designs and manufactures products for
every major vehicle producer in the world, and supplies
drivetrain, chassis, structural, and engine technologies to those
companies.  Dana employs 46,000 people in 28 countries.  Dana is
focused on being an essential partner to automotive, commercial,
and off-highway vehicle customers, which collectively produce more
than 60 million vehicles annually.  The company and its affiliates
filed for chapter 11 protection on Mar. 3, 2006 (Bankr. S.D.N.Y.
Case No. 06-10354).  Corinne Ball, Esq., and Richard H. Engman,
Esq., at Jones Day, in Manhattan and Heather Lennox, Esq., Jeffrey
B. Ellman, Esq., Carl E. Black, Esq., and Ryan T. Routh, Esq., at
Jones Day in Cleveland, Ohio, represent the Debtors.  Henry S.
Miller at Miller Buckfire & Co., LLC, serves as the Debtors'
financial advisor and investment banker.  Ted Stenger from
AlixPartners serves as Dana's Chief Restructuring Officer.  Thomas
Moers Mayer, Esq., at Kramer Levin Naftalis & Frankel LLP,
represents the Official Committee of Unsecured Creditors.  The
Debtors' consolidated balance sheet at March 31, 2006, showed a
$456,000,000 total shareholder' equity
resulting from total assets of $7,788,000,000 and total
liabilities of $7,332,000,000.  When the Debtors filed for
protection from their creditors, they listed $7.9 billion in
assets and $6.8 billion in liabilities as of Sept. 30, 2005.  
(Dana Corporation Bankruptcy News, Issue No. 15; Bankruptcy
Creditors' Service, Inc., 215/945-7000).


DANA CORP: Torque-Traction Mfg. Files Schedules of Assets & Debts
-----------------------------------------------------------------

A.     Real Property
          Thomas Road, Bristol, Virginia               $799,833
          West Railroad Ave., Syracuse, Indiana       1,811,799
          South Miller Ave., Marion, Indiana          2,146,603
          South Keim St., Pottstown, Pennsylvania     3,898,146
          Corporate Crc., Cape Girardeau, Missouri    5,266,051
          Bible Road, Lima, Ohio                      5,549,196
          West State Blvd., Ft. Wayne, Indiana        6,515,699

B.     Personal Property
B.1    Cash on hand
          Bristol                                        12,000
          Cape Girardeau                                  3,000
          Lima                                            3,000
          Marion                                          5,300
          Pottstown                                     179,608
          Syracuse                                        2,000
B.2    Bank accounts
          National City Bank of Indiana                       0
          US Bank                                           858
B.3    Security deposits
          Thomas Ryburn                                     500
B.5    Books, pictures, antiques, others
          Paintings and artificial plants                 2,000
B.9    Interests in insurance policies
          Prepaid insurance                           1,362,280
B.14   Interests in Partnerships                   Undetermined
B.16   Accounts receivable                               63,967
B.18   Other liquidated debts
          Daimler Chrysler Corp                         196,056
B.25   Automobiles
          Gas Lift Truck                                116,868
          Taylor TC300S forklift                        111,315
          44 batteries                                   75,487
          Genie arrow boom LI                            44,678
          New Taylor Dunn                                33,946
          12000# Elec. Fork TK                           33,252
          C line batteries                               29,964
          Others                                        113,205
B.28   Office equipment
          Bristol                                         8,578
          Cape Gerardeau                                  3,720
          Fort Wayne                                     26,730
          Pottstown                                       4,290
          Syracuse                                       17,155
B.29   Machinery, fixtures, equipments
          Bristol - Machinery & equipment             5,925,900
          Cape Girardeau - Machinery & equipment     17,277,090
          F. Wayne - Construction in progress         1,467,411
          F. Wayne - Machinery & equipment           44,465,673
          Lima - Machinery & equipment                8,705,012
          Marion - Construction in progress           5,818,076
          Marion - Machinery & equipment             10,419,140
          Pottstown - Machinery & equipment          23,793,646
          Syracuse - Machinery & equipment            3,690,803
          Others                                      3,036,253
B.30   Inventory
          Bristol - Work in progress                  1,195,163
          Cape Girardeau - Finished goods             1,017,755
          F. Wayne - Finished goods                   8,933,838
          Lima - Finished goods                       5,032,294
          Lima - Work in progress                     2,346,111
          Marion - Finished goods                     3,434,677
          Marion - Raw materials                      1,905,777
          Marion - Work in progress                   2,983,341
          Pottstown - Finished goods                  3,913,615
          Pottstown - Work in progress                1,796,003
          Syracuse - Finished goods                   1,050,561
          Others                                        876,265
B.35   Others
          Customer Tooling                            1,872,795
          Corporate and other prepaid                    64,765
          Vendors with debit balances
             Intermet Comubus Foundry                     7,657
             Kanema USA Inc.                                225
             Lester Precision Die Casting Inc.          288,690
             Metallurgical Processing Inc.                3,949
             Process Controls Corp.                       2,511
             Rapid Runners Inc.                             835
             Super Systems Inc.                             460
             West Penn Associates Inc.                       78
             Woco Automotive                             42,890

       TOTAL SCHEDULED ASSETS                     [$189,806,343]
                                                   ============

C.     Property Claimed As Exempt                             -

D.     Secured Claims                                        $0

E.     Unsecured Priority Claims                              0

F.     Unsecured Non-priority Claims
          Accounts Payable
             Neenah Foundry Co.                         310,570
             Metal Technologies Inc.                    313,131
             Charleston Metal Products                  320,942
             TTI Metals                                 326,768
             Robin Industries                           338,198
             Port City Die Cast                         344,404
             Mueller Impact Co.                         364,620
             Medico Industries Inc.                     375,385
             Carl Zeiss IMT Corp.                       393,170
             Michael Kinder & Sons LLC                  407,365
             ICG Castings                               408,809
             Universal Bearings Inc.                    441,265
             Anca Inc.                                  484,384
             Grant County Treasurer                     489,324
             General Aluminum Mfg Co.                   554,255
             Texas Foundries Inc.                       580,710
             Mercer Forge Corp                          595,257
             Madison Kipp Corp.                         665,782
             Haas TCM                                   735,161
             Walker Forge Co.                           899,799
             Allen County Treasurer                   1,023,171
             Grede Foundries Inc.                     1,091,839
             Kaiser Aluminum & Chemical Sales Inc.    1,094,377
             Citation Foam Casting Company            1,172,545
             Thyssenkrupp Gerlach Company             1,177,346
             Presrite Corporation                     1,354,331
             Worthington Steel Co.                    1,487,805
             Thyssenkrupp Precision Forge Inc.        1,745,795
             Rex Forge Division                       2,592,157
             Bruckner Supply Co. Inc.                 3,170,364
             Metaldyne Co LLC                         4,004,823
             Others                                  13,974,729
          Intercompany - Debtor
             Dana Corporation                        60,016,088
             Dana Information Technology Inc.               114
             DTF Trucking Inc.                        2,856,376
             Torque-Traction Technologies             2,168,229
          Intercompany - Non-Debtor
             Autometales SA de CV                       356,960
             CA Danaven                               4,219,637
             Cardanes SA de CV                          117,369
             Danaven                                  4,434,963
             Ejes Tractivos SA de CV                    773,713
             Forias Spicer SA de CV                     706,023
             Others                                       7,295

       TOTAL SCHEDULED LIABILITIES                 $118,895,348
                                                   ============

Headquartered in Toledo, Ohio, Dana Corporation --
http://www.dana.com/-- designs and manufactures products for
every major vehicle producer in the world, and supplies
drivetrain, chassis, structural, and engine technologies to those
companies.  Dana employs 46,000 people in 28 countries.  Dana is
focused on being an essential partner to automotive, commercial,
and off-highway vehicle customers, which collectively produce more
than 60 million vehicles annually.  The company and its affiliates
filed for chapter 11 protection on Mar. 3, 2006 (Bankr. S.D.N.Y.
Case No. 06-10354).  Corinne Ball, Esq., and Richard H. Engman,
Esq., at Jones Day, in Manhattan and Heather Lennox, Esq., Jeffrey
B. Ellman, Esq., Carl E. Black, Esq., and Ryan T. Routh, Esq., at
Jones Day in Cleveland, Ohio, represent the Debtors.  Henry S.
Miller at Miller Buckfire & Co., LLC, serves as the Debtors'
financial advisor and investment banker.  Ted Stenger from
AlixPartners serves as Dana's Chief Restructuring Officer.  Thomas
Moers Mayer, Esq., at Kramer Levin Naftalis & Frankel LLP,
represents the Official Committee of Unsecured Creditors.  The
Debtors' consolidated balance sheet at March 31, 2006, showed a
$456,000,000 total shareholder' equity resulting from total assets
of $7,788,000,000 and total liabilities of $7,332,000,000.  When
the Debtors filed for protection from their creditors, they listed
$7.9 billion in assets and $6.8 billion in liabilities as of Sept.
30, 2005.  (Dana Corporation Bankruptcy News, Issue No. 15;
Bankruptcy Creditors' Service, Inc., 215/945-7000).


DANA CORP: Torque-Traction Tech Files Schedules of Assets & Debts
-----------------------------------------------------------------

A.     Real Property
          Maumee, Ohio                                       $0

B.     Personal Property
B.3    Security deposits
          TLC Management                                 15,000
B.9    Interests in insurance policies
          Prepaid insurance                             258,244
B.16   Accounts receivable                           18,027,757
B.22   Intellectual property                       Undetermined
          See http://researcharchives.com/t/s?dbd
B.28   Office equipment
          ASG Tech Center - Office equipment             94,381
B.29   Machinery, fixtures, equipments
          Construction in progress                    2,964,497
          Machinery & equipment                      13,814,234
          Tooling                                        60,111
B.30   Inventory
          Finished goods                                 66,505
          Raw material                                 (334,710)
          Reserve/Reconciling item                    4,477,978
B.35   Others
          Customer Tooling                           12,187,688
       Vendors with debit balances
          CCA Financial LLC                               5,666
          NTN Bearing Corp                                4,800
          Shrader Tire & Oil                                170

       TOTAL SCHEDULED ASSETS                      [$51,642,321]
                                                    ===========

C.     Property Claimed As Exempt                             -

D.     Secured Claims
          IRBs
             Taxable revenue bonds, series 2002     $13,810,000
             Ohio Enterprise Bind Fund program       10,000,000
             Taxable revenue bonds, series 2002b      7,000,000
             Chapter 166 Loan program                 3,000,000
             Ohio - Director of Development             300,000
          UCC Liens                                Undetermined

E.     Unsecured Priority Claims
          Income tax & franchise liabilities
             Pennsylvania Dept. of Revenue                4,000

F.     Unsecured Non-priority Claims
          Accounts Payable
             Akebono Corporation                        126,000
             Eaton Corporation                          338,889
             Freudenberg Nok                            120,087
             General Aluminum Mfg Co.                   162,450
             Kuka Shweissanlagen                        103,719
             New Jernberg Sales Inc.                    194,021
             Retzke Snyder Electrical Contractors       128,863
             Sypris Technologies                        139,548
             US Manufacturing Corporation             1,691,782
             XY Tool & Die Inc.                         105,387
             Others                                   2,855,879
          Intercompany - Debtor
             Coupled Products Inc.                          449
             Dana Corporation                        17,538,507
             Dana Technology Inc.                     2,271,101
             DTF Trucking Inc.                          272,389
             Spicer Heavy Axle & Brake Inc.              49,988
          Intercompany - Non-Debtor
             Autometales SA de CV                       396,000
             CA Danaven                                 270,000
             Cardanes SA de CV                          388,565
             Dana Industria Ltda.                       182,420
             Dana Japan                                 175,672
             Dana Japan Ltd.                            181,494
             Danaven                                    272,000
             Ejes Tractivos SA de CV                    434,151
             Engranes Conicos SA de CV                  355,702
             Others                                     184,853

       TOTAL SCHEDULED LIABILITIES                 [$63,053,916]
                                                    ===========

Headquartered in Toledo, Ohio, Dana Corporation --
http://www.dana.com/-- designs and manufactures products for
every major vehicle producer in the world, and supplies
drivetrain, chassis, structural, and engine technologies to those
companies.  Dana employs 46,000 people in 28 countries.  Dana is
focused on being an essential partner to automotive, commercial,
and off-highway vehicle customers, which collectively produce more
than 60 million vehicles annually.  The company and its affiliates
filed for chapter 11 protection on Mar. 3, 2006 (Bankr. S.D.N.Y.
Case No. 06-10354).  Corinne Ball, Esq., and Richard H. Engman,
Esq., at Jones Day, in Manhattan and Heather Lennox, Esq., Jeffrey
B. Ellman, Esq., Carl E. Black, Esq., and Ryan T. Routh, Esq., at
Jones Day in Cleveland, Ohio, represent the Debtors.  Henry S.
Miller at Miller Buckfire & Co., LLC, serves as the Debtors'
financial advisor and investment banker.  Ted Stenger from
AlixPartners serves as Dana's Chief Restructuring Officer.  Thomas
Moers Mayer, Esq., at Kramer Levin Naftalis & Frankel LLP,
represents the Official Committee of Unsecured Creditors.  The
Debtors' consolidated balance sheet at March 31, 2006, showed a
$456,000,000 total shareholder' equity
resulting from total assets of $7,788,000,000 and total
liabilities of $7,332,000,000.  When the Debtors filed for
protection from their creditors, they listed $7.9 billion in
assets and $6.8 billion in liabilities as of Sept. 30, 2005.  
(Dana Corporation Bankruptcy News, Issue No. 15; Bankruptcy
Creditors' Service, Inc., 215/945-7000).


DANA CORP: 25 Debtors File Schedules of Assets and Liabilities
--------------------------------------------------------------
Six debtor-affiliates of Dana Corporation reported assets below
$1,000,000 and liabilities below $2,000,000:

   Debtors                               Assets    Liabilities
   --------                              -------   ------------
   BWDAC, Inc.                           $92,980     $1,300,170
   Dorr Leasing Corporation                    0        195,069
   Echlin-Ponce, Inc.                          0      1,541,740
   ERS LLC                                   279              0
   Flight Operations, Inc.               648,957        195,082
   United Brake Systems Inc.                 200              0

Nineteen Dana debtor-affiliates reported zero assets and
liabilities:

   1. Brake Systems, Inc.
   2. Dakota New York Corp.
   3. Dana Automotive Aftermarket, Inc.
   4. Dana International Finance, Inc.
   5. Dana International Holdings, Inc.
   6. Dana Realty Funding LLC
   7. Dana Risk Management Services, Inc.
   8. Dana World Trade Corporation
   9. Dandorr L.L.C.
  10. EPE, Inc.
  11. Friction Materials, Inc.
  12. Friction, Inc.
  13. Lipe Corporation
  14. Long Automotive LLC
  15. Midland Brake, Inc.
  16. Prattville Mfg., Inc
  17. Spicer Heavy Axle Holdings, Inc.
  18. Spicer Outdoor Power Equipment Comp.
  19. Wix Filtron LLC                       

Headquartered in Toledo, Ohio, Dana Corporation --
http://www.dana.com/-- designs and manufactures products for
every major vehicle producer in the world, and supplies
drivetrain, chassis, structural, and engine technologies to those
companies.  Dana employs 46,000 people in 28 countries.  Dana is
focused on being an essential partner to automotive, commercial,
and off-highway vehicle customers, which collectively produce more
than 60 million vehicles annually.  The company and its affiliates
filed for chapter 11 protection on Mar. 3, 2006 (Bankr. S.D.N.Y.
Case No. 06-10354).  Corinne Ball, Esq., and Richard H. Engman,
Esq., at Jones Day, in Manhattan and Heather Lennox, Esq., Jeffrey
B. Ellman, Esq., Carl E. Black, Esq., and Ryan T. Routh, Esq., at
Jones Day in Cleveland, Ohio, represent the Debtors.  Henry S.
Miller at Miller Buckfire & Co., LLC, serves as the Debtors'
financial advisor and investment banker.  Ted Stenger from
AlixPartners serves as Dana's Chief Restructuring Officer.  Thomas
Moers Mayer, Esq., at Kramer Levin Naftalis & Frankel LLP,
represents the Official Committee of Unsecured Creditors.  The
Debtors' consolidated balance sheet at March 31, 2006, showed a
$456,000,000 total shareholder' equity resulting from total assets
of $7,788,000,000 and total liabilities of $7,332,000,000.  When
the Debtors filed for protection from their creditors, they listed
$7.9 billion in assets and $6.8 billion in liabilities as of Sept.
30, 2005.  (Dana Corporation Bankruptcy News, Issue No. 15;
Bankruptcy Creditors' Service, Inc., 215/945-7000).


INTERSTATE BAKERIES: Files Third Amended Schedule F
---------------------------------------------------
Interstate Bakeries Corporation filed its third amendment and
supplement to Schedule F -- Creditors Holding General Unsecured
Claims -- of its Schedules of Assets and Liabilities.

According to Ronald B. Hutchison, chief financial officer of
Interstate Bakeries, the Debtor amended Schedule F to reflect
$2,395,240 in estimated Non-priority Unsecured Liabilities.

A 19-page copy of the Third Amended Schedule is available for
free at http://researcharchives.com/t/s?db9

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)


KAISER ALUMINUM: Earns $9.8 Million in May 2006
-----------------------------------------------

            Kaiser Aluminum Corporation -- All Debtors
                     Unaudited Balance Sheet
                     As of May 31, 2006
                        (In Thousands)

                             ASSETS

Cash                                                     $30,700

Receivables:
   Trade                                                 129,530
   Other                                                  17,827
                                                      ----------
Total Receivables                                        147,357

Inventories                                              146,785
Prepaid expenses and other current assets                 34,609
                                                      ----------
Total current assets                                     359,451

Investments in and advances to subsidiaries               22,236
Intercompany receivables/payables, net                    (4,165)
Property, plant, and equipment - net                     240,059
Deferred income taxes                                          -
Restricted proceeds from sale of commodity interests           -
Other assets                                           1,028,332
                                                      ----------
Total Assets                                          $1,645,913
                                                      ==========

               LIABILITIES & STOCKHOLDERS' EQUITY

Liabilities not subject to compromise:
   Accounts payable                                      $89,101
   Accrued interest                                        1,148
   Accrued salaries, wages and related expenses           34,908
   Accrued post retirement benefit - current                   -
   Other accrued liabilities                              66,273
   Payable to affiliates                                  18,674
   Long term debt - current portion                        1,132
                                                      ----------
Total current liabilities                                211,236

Long-term liabilities                                     51,473
Accrued postretirement benefit obligation                      1
Long-term debt                                             1,212
Liabilities subject to compromise                      4,457,543
Minority interests                                           655

Stockholders' equity:
   Preference stock                                            -
   Common stock                                              789
   Additional capital                                    538,009
Accumulated deficit - As of filing date                 (931,402)
Accumulated deficit - Post filing date                (2,674,835)
Accumulated other comprehensive income (loss)             (8,768)
Note receivable from parent                                    -
                                                      ----------
Total Liabilities & Stockholders' Equity              $1,645,913
                                                      ==========

            Kaiser Aluminum Corporation -- All Debtors
                Unaudited Statement of Operations
              For the Month Ending May 31, 2006
                          (In Thousands)

Net Sales                                               $127,429

Costs and expenses:
   Cost of products sold                                 105,789
   Depreciation & amortization                             1,596
   Selling, administrative, R&D and general                5,245
   Other operating charges (benefits), net                     -
                                                      ----------
Total costs and expenses                                 112,630
                                                      ----------
Operating income (loss)                                   14,799

Other income (expense):
   Interest expenses, net                                     63
   Reorganization items                                   (2,860)
   Other-net                                                (302)
                                                      ----------
Income (loss) before
   income taxes and minority interest                     11,700
(Provision) benefit for income taxes                      (1,897)
Minority interests                                             -
Equity in income (loss) of subsidiaries                        5
                                                      ----------
Net income (loss)                                         $9,808
                                                      ==========

            Kaiser Aluminum Corporation -- All Debtors
     Schedule of Consolidated Cash Receipts and Disbursements
              For the Month Ending May 31, 2006
                          (In Thousands)

Receipts:
   Trade Receivables
      KACC and Certain Other Entities' Receivables       $97,682
      KAII Receivables                                    35,433
                                                      ----------
   Total Trade Receivables                               133,115

   Asbestos Insurance Recoveries                             351
   COBRA Receipts                                            705
   Proceeds from Hedging Settlements                         697
                                                      ----------
Total Receipts                                           134,868

Disbursements:
   Inventory/Raw Materials                                66,641
   Capital Expenditures                                    6,878
   Maintenance, Materials, etc.                            5,541
   Freight                                                 5,187
   Utilities/Energy                                        4,097
   Hourly Payroll                                          7,251
   Salaried Payroll                                        3,408
   Hedging Activities                                        162
   Pension Contributions                                     167
   VEBA Advances                                           1,904
   Medical - Current Employees                             2,680
   Annual Insurance Premiums                               1,272
   Workmen's Compensation                                    420
   Corporate General and Administrative                    5,187
   JV Fundings - Primary, Net of Reimbursements           15,565
   Other Disbursements                                     7,219
                                                      ----------
Total Operating and G&A Disbursements                    133,579

Reorganization Items                                       4,375
                                                      ----------
Total Disbursements                                      137,954
                                                      ----------
Net Cash Flow                                             (3,086)

Beginning Bank Cash Balances                              37,075
                                                      ----------
Ending Bank Cash Balances                                 33,989

Reconciling Items                                         (3,289)
                                                      ----------
Ending Book Cash Balances                                $30,700
                                                      ==========

Headquartered in Foothill Ranch, California, Kaiser Aluminum
Corporation -- http://www.kaiseraluminum.com/-- is a leading
producer of fabricated aluminum products for aerospace and high-
strength, general engineering, automotive, and custom industrial
applications.  The Company filed for chapter 11 protection on
Feb. 12, 2002 (Bankr. Del. Case No. 02-10429), and has sold off
a number of its commodity businesses during course of its cases.
Corinne Ball, Esq., at Jones Day, represents the Debtors in
their restructuring efforts.  Lazard Freres & Co. serves as the
Debtors' financial advisor.  Lisa G. Beckerman, Esq., H. Rey
Stroube, III, Esq., and Henry J. Kaim, Esq., at Akin, Gump,
Strauss, Hauer & Feld, LLP, and William P. Bowden, Esq., at
Ashby & Geddes represent the Debtors' Official Committee of
Unsecured Creditors.  The Debtors' Chapter 11 Plan became
effective on July 6, 2006.  On June 30, 2004, the Debtors listed
US$1.619 billion in assets and US$3.396 billion in debts.  
(Kaiser Bankruptcy News, Issue No. 100; Bankruptcy Creditors'
Service, Inc., 609/392-0900)


NORTHWEST AIRLINES: Posts $88 Million Net Loss in May 2006
----------------------------------------------------------

                 Northwest Airlines Corporation
        Unaudited Condensed Consolidated Balance Sheets
                       As of May 31, 2006

ASSETS

Current assets:
   Cash and cash equivalents                       $867,000,000
   Unrestricted short-term investments              587,000,000
   Restricted cash, cash equivalents &
      short-term investments                        640,000,000
   Accounts receivable, net                         689,000,000
   Flight equipment spare parts, net                125,000,000
   Prepaid expenses & other                         395,000,000
                                                ---------------
Total current assets                              3,303,000,000

Property and equipment:
   Flight equipment, net                          7,307,000,000
   Other property & equipment, net                  744,000,000
                                                ---------------
Total property & equipment                        8,051,000,000

Flight Equipment under capital leases, net           22,000,000

Other assets:
   Intangible pension asset                         363,000,000
   International routes                             634,000,000
   Investments in affiliated companies               43,000,000
   Other                                          1,107,000,000
                                                ---------------
Total other assets                                2,147,000,000
                                                ---------------
Total assets                                    $13,523,000,000
                                                ===============

LIABILITIES AND SHAREHOLDERS' EQUITY

Current liabilities:
   Air traffic liability                         $1,981,000,000
   Accounts payable & other liabilities           1,430,000,000
   Current maturities of long-term debt
      & capital lease obligations                   101,000,000
                                                ---------------
Total current liabilities                         3,512,000,000

Long-term debt                                    1,434,000,000

Deferred Credits & other liabilities:
   Long-term pension & postretirement
      Health care benefits                          391,000,000
   Other                                            104,000,000
                                                ---------------
Total deferred credits & other liabilities          495,000,000

Liabilities Subject to Compromise                14,912,000,000

Preferred redeemable stock                          279,000,000

Common Stockholders' Equity (Deficit)
   Common stock                                       1,000,000
   Additional paid-in capital                     1,502,000,000
   Accumulated deficit                           (6,035,000,000)
   Accumulated other comprehensive
      income (loss)                              (1,564,000,000)
   Treasury stock                                (1,013,000,000)
                                                ---------------
Total common stockholders' equity (deficit)      (7,109,000,000)
                                                ---------------
Total Liabilities &
   Stockholders' Equity (deficit)               $13,523,000,000
                                                ===============


                 Northwest Airlines Corporation
   Unaudited Condensed Consolidated Statements of Operations
                  For Month Ended May 31, 2006

Operating Revenues
   Passenger                                       $781,000,000
   Regional carrier revenues                        129,000,000
   Cargo                                             75,000,000
   Other                                             88,000,000
                                                ---------------
   Total Operating Revenues                       1,073,000,000

Operating Expenses
   Salaries, wages, and benefits                    230,000,000
   Aircraft fuel and taxes                          312,000,000
   Selling and marketing                             65,000,000
   Aircraft maintenance materials and repair         58,000,000
   Other rentals and landing fees                    47,000,000
   Depreciation and amortization                     46,000,000
   Aircraft rentals                                  18,000,000
   Regional carrier expenses                        123,000,000
   Other                                            102,000,000
                                                ---------------
   Total Operating Expenses                       1,001,000,000

Operating Income (Loss)                              72,000,000

Other Income (Expense)
   Interest expense, net                            (46,000,000)
   Investment income                                  9,000,000
   Reorganization items, net                       (120,000,000)
   Other, net                                        (3,000,000)
                                                ---------------
   Total other income (expense)                    (160,000,000)
                                                ---------------
Income (Loss) Before Income Taxes                   (88,000,000)

   Income tax expense (benefit)                              --
                                                ---------------
Net Income (Loss)                                  ($88,000,000)
                                                ===============


                 Northwest Airlines Corporation
   Unaudited Condensed Consolidated Statements of Cash Flows
                  For Month Ended May 31, 2006

Cash Flows from Operating Activities:
   Net income (loss)                               ($88,000,000)
   Adjustments to reconcile net loss to net
      cash provided by (used in)
      operating activities:
      Depreciation and amortization                  46,000,000
      Pension and other postretirement benefit
         contributions less than expense             26,000,000
      Changes in certain assets & liabilities        84,000,000
      Long-term vendor deposits/holdbacks           (53,000,000)
      Reorganization items                          120,000,000
      Other, net                                     (9,000,000)
                                                ---------------
Net cash provided by operating activities           126,000,000

Cash Flows from Reorganization Activities:
   Net cash provided by (used in)
      reorganization activities                      (4,000,000)

Cash Flows from Investing Activities:
   Capital expenditures                              (6,000,000)
   Proceeds from sales of short term investment      10,000,000
   Decrease (increase) in restricted
      cash, cash equivalents &
      short-term investments                        (49,000,000)
                                                ---------------
Net cash provided by (used in) investing
   activities                                       (45,000,000)

Cash Flows from Financing Activities:
   Payments of long-term debt and capital
      lease obligations                             (20,000,000)
                                                ---------------
Net cash provided by (used in)
   financing activities                             (20,000,000)
                                                ---------------
Increase (Decrease) in Cash and
   Cash Equivalents                                  57,000,000

Cash & cash equivalents at beginning of period      810,000,000
                                                ---------------
Cash & cash equivalents at end of period           $867,000,000
                                                ===============

Northwest Airlines Corporation (OTC: NWACQ) -- http://www.nwa.com/
-- is the world's fourth largest airline with hubs at Detroit,
Minneapolis/St. Paul, Memphis, Tokyo and Amsterdam, and
approximately 1,400 daily departures.  Northwest is a member of
SkyTeam, an airline alliance that offers customers one of the
world's most extensive global networks.  Northwest and its travel
partners serve more than 900 cities in excess of 160 countries on
six continents.  The Company and 12 affiliates filed for chapter
11 protection on Sept. 14, 2005 (Bankr. S.D.N.Y. Lead Case No.
05-17930).  Bruce R. Zirinsky, Esq., and Gregory M. Petrick, Esq.,
at Cadwalader, Wickersham & Taft LLP in New York, and Mark C.
Ellenberg, Esq., at Cadwalader, Wickersham & Taft LLP in
Washington represent the Debtors in their restructuring efforts.
The Official Committee of Unsecured Creditors has retained Akin
Gump Strauss Hauer & Feld LLP as its bankruptcy counsel in the
Debtors' chapter 11 cases.  When the Debtors filed for protection
from their creditors, they listed $14.4 billion in total assets
and $17.9 billion in total debts.  (Northwest Airlines Bankruptcy
News, Issue No. 30; Bankruptcy Creditors' Service, Inc.,
215/945-7000).


OWENS CORNING: Files March 2006 Monthly Operating Report
--------------------------------------------------------

                           Owens Corning
                           Balance Sheet
                       As of March 31, 2006
                          (In Thousands)

Current Assets:
    Cash and cash equivalents                          $960,539
    Receivables                                         444,118
    Receivables - intercompany                        1,057,667
    Inventories, net of LIFO reserve                    212,924
    Insurance for asbestos litigation claims                  -
    Deferred income taxes                                     -
    Income tax receivable                                   926
    Other current assets                                 26,174
                                                     ----------
Total Current Assets                                  2,702,348

Other Assets:
    Insurance for asbestos litigation claims             75,220
    Restricted cash                                     198,277
    Restricted cash and securities - Fibreboard               -
    Deferred income taxes                             1,474,717
    Goodwill                                             48,568
    Investment in affiliates                             31,227
    Investment in subsidiaries                        2,022,050
    Notes receivable - intercompany                       5,270
    Other non-current assets                            411,779
                                                     ----------
Total Other Assets                                    4,267,108

Plant & Equipment:
    Land                                                 34,252
    Buildings & leasehold improvements                  556,075
    Machinery & equipment                             2,250,454
    Construction in progress                            111,474
    Less: Accumulated Depreciation                    1,658,796
                                                     ----------
Net Plant & Equipment                                 1,293,459
                                                     ----------
TOTAL ASSETS                                         $8,262,915
                                                     ==========

Liabilities not Subject to Compromise:
    Accounts payable & accrued liabilities             $550,064
    Accrued postpetition interest                       800,996
    Intercompany liabilities                          1,176,962
    Short-term debt                                           -
    Long-term debt - current portion                      1,367
                                                     ----------
Total Current Liabilities                             2,529,389

Long-Term Debt                                            9,287

Other:
Other employee benefits liability                       239,152
Pension plan liability                                  576,951
Other liability                                         186,884
                                                     ----------
Total Non-Current Liabilities                         1,002,987
                                                     ----------
Total Postpetition Liabilities                        3,541,663

Prepetition Liabilities:
    Accounts payable and accrued liabilities            270,592
    Other employee benefits liability                   179,641
    Pension plan liability                                    -
    Debt - US bank credit facility                    1,450,986
    Debt - bonds & other                              1,500,857
    Asbestos-related liability                        6,166,734
    Intercompany                                      2,452,666
    Other                                                     -
                                                     ----------
Total Prepetition Liabilities                        12,021,476
                                                     ----------
Total Liabilities                                    15,563,139

Minority Interest                                             -

Stockholder's Equity:
    Common stock                                        697,252
    Deficit                                          (7,655,003)
    Accumulated Comprehensive Loss                       (6,159)
    Other                                              (336,314)
                                                     ----------
Net Stockholder's Equity                             (7,300,224)
                                                     ----------
TOTAL LIABILITIES & STOCKHOLDER'S EQUITY             $8,262,915
                                                     ==========


                           Owens Corning
                      Statement of Operations
                 For the Month Ended March 31, 2006
                           (In Thousands)

Net sales                                              $390,285
Cost of Sales                                           330,098
                                                     ----------
Gross Margin                                             60,187

Operating Expenses:
    Marketing & administrative expenses                  26,372
    Science & technology expenses                         3,096
    Provision for asbestos litigation claims                  -
    Insider compensation                                    823
    Restructure costs                                         -
    Other                                                15,093
                                                     ----------
Income from Operations                                   14,803

Other Expenses:
    Cost of borrowed funds                               65,873
    Other                                                     -
                                                     ----------
Loss Before Reorganization Items                        (51,070)

Reorganization Items:
    Professional fees                                     5,752
    U.S. Trustee quarterly fees                              13
    Interest earned on accum. cash from chapter          (2,040)
    (Gain) Loss from sale of equipment                        -
    (Gain) Loss from settlement of liabilities                -
    Other reorganization expenses                         2,036
                                                     ----------
Total Reorganization Expenses                             5,760
                                                     ----------
Loss Before Income Taxes                                (56,830)
Credit for Income Tax                                   (59,761)
                                                     ----------
Income (Loss) Before Minority Interest and
    Equity in Net Income of Affiliates                    2,931

Minority interest                                             -
Equity in net income of affiliates                          350
                                                     ----------
Net Income                                               $3,281
                                                     ==========


                           Owens Corning
             Statement of Cash Receipts & Disbursements
                 For the Month Ended March 31, 2006
                           (In Thousands)

Cash, beginning of month                               $935,042

Receipts:
    Customer receipts                                   342,912
    Intercompany sales                                   33,059
    Loans & advances                                          -
    Sale of assets                                            -
    Other receipts                                       31,487
    Intercompany transfers                              107,688
    Transfers from DIP                                  195,933
                                                     ----------
Total Receipts                                         $711,079

Disbursements:
    Net payroll                                          32,959
    Payroll taxes                                             -
    Sales use & other taxes                               7,863
    Inventory purchases                                 160,360
    Insurance                                             1,646
    Administrative & selling                             74,852
    Other                                               123,843
    Intercompany transfers                               85,134
    Transfers to DIP                                    195,933
    Professional Fees                                     2,993
    U.S. Trustee Quarterly Fees                               -
    Court costs                                               -
    Adjustment                                                -
                                                     ----------
Total Disbursements                                    $685,583
Net Cash Flow                                            25,496
                                                     ----------
Cash, end of month                                     $960,539
                                                     ==========

Owens Corning (OTC: OWENQ.OB) -- http://www.owenscorning.com/--   
manufactures fiberglass insulation, roofing materials, vinyl
windows and siding, patio doors, rain gutters and downspouts.
Headquartered in Toledo, Ohio, the Company filed for chapter 11
protection on Oct. 5, 2000 (Bankr. Del. Case. No. 00-03837).
Norman L. Pernick, Esq., at Saul Ewing LLP, represents the
Debtors.  Elihu Inselbuch, Esq., at Caplin & Drysdale, Chartered,
represents the Official Committee of Asbestos Creditors.  James J.
McMonagle serves as the Legal Representative for Future Claimants
and is represented by Edmund M. Emrich, Esq., at Kaye Scholer LLP.
(Owens Corning Bankruptcy News, Issue No. 135; Bankruptcy
Creditors' Service, Inc., 215/945-7000)


PLIANT CORP: Pliant Canada Files Schedules of Assets and Debts
--------------------------------------------------------------

A.     Real Property
          Industrial Building in Ontario, Canada     $2,852,007

B.     Personal Property
B.1    Cash on hand                                         560
B.2    Bank Accounts
          Bank of Montreal                              690,414
B.16   Accounts Receivable
          BW Cooney                                     174,938
          Trinity Plastics                              541,601
          Unisource Canada Inc. - Saskatoon             222,209
          Emballages Godin CDR                           67,769
          Propak Ind.                                   113,616
          Bunzl Chicago                                  70,324
          Bunzl Canada                                   84,865
          Bunzl Canada/Moncton                           83,551
          Bunzl Canada/Montreal                          68,504
          Costco Wholesale                              372,567
          Walmart DC 6008                               334,359
          Summit Foods (London)                          62,280
          Others                                        934,985
B.22   Intellectual property                            unknown
B.25   Vehicles                                           9,784
B.28   Office Equipment
          Toronto, Ontario                               36,688
          Barrie, Ontario                                21,843
B.29   Machinery, fixtures, equipment and supplies
          Toronto, Ontario                            4,759,636
          Barrie, Ontario                                36,875
B.30   Inventory
          Toronto, Ontario                              320,710
          Barrie, Ontario                             3,108,963
B.35   Other Personal Property
          Major spare parts                             236,265
          Miscellaneous - Barrie, Ontario                33,994
          Miscellaneous A/R - Barrie, Ontario               765
          Other Prepaid - Barrie, Ontario                 3,865

       TOTAL SCHEDULED ASSETS                       $15,243,937
                                                    ===========

C.     Property Claimed as Exempt                             -

D.     Secured Claim
          GE Canada Leasing Services Company            unknown
          PHH Vehicle Management Services, Inc.         unknown
          General Electric Capital Corporation          unknown

E.     Unsecured Priority Claims
          Canada Customs and Revenue Agency             unknown
          Business Return Division                      unknown
          Ministry of Provincial Revenue                unknown
          Toronto City Tax                              unknown

F.     Unsecured Non-priority Claims
          Trade Claims
             Oxyvinyls                                 $710,676
             Sonoco Canada Corporation                  289,527
             BASF Canada                                272,528
             Toronto Hydro                              200,457
             Atofina Chemicals                          195,030
             Unisource Canada Inc.                      160,049
             Smurfit-MBI                                129,278
             Chason International                        38,597
             UTL Transportation Services                 36,494
             Others                                     899,042
          Litigation Claims
             Joshua Rose                                unknown
             Michael Gartland                           unknown
             Shane Hall                                 unknown
             Stanley Kozubik                            unknown
             Bradley Diona                              unknown
             Brian Faber                                unknown
             Carl Perez                                 unknown
             Charles Ibie                               unknown
             Curtis Lavigne                             unknown
             Darrell Osmond                             unknown
             Jeffrey Scupham                            unknown
             Kathleen Harris                            unknown
             Kevin Coutts                               unknown
             Klint Pratt-Wallace                        unknown
             Michael Belfiori                           unknown
             Michael Hiscock                            unknown
             Onkar Darar                                unknown
             Tanbir Pabla                               unknown
             Teddy Kozubik                              unknown
             Tracey Svenson                             unknown

       TOTAL SCHEDULED LIABILITIES                   $2,931,678
                                                     ==========

Headquartered in Schaumburg, Illinois, Pliant Corporation --
http://www.pliantcorp.com/-- produces value-added film and
flexible packaging products for personal care, medical, food,
industrial and agricultural markets.  The Debtor and 10 of its
affiliates filed for chapter 11 protection on Jan. 3, 2006
(Bankr. D. Del. Lead Case No. 06-10001).  James F. Conlan, Esq.,
at Sidley Austin LLP, and Edmon L. Morton, Esq., and Robert S.
Brady, Esq., at Young, Conaway, Stargatt & Taylor, represent the
Debtors in their restructuring efforts.  The Debtors tapped
McMillan Binch Mendelsohn LLP, as their Canadian bankruptcy
counsel.   The Ontario Superior Court of Justice named RSM
Richter, Inc., as the Debtors' information officer in their
restructuring proceeding under Companies Creditors Arrangement Act
in Canada.  Kenneth A. Rosen, Esq., at Lowenstein Sandler, P.C.,
serves as counsel to the Official Committee of Unsecured
Creditors.  Don A. Beskrone, Esq., at Ashby & Geddes, P.A., is
local counsel to the Creditors' Committee.  As of Sept. 30, 2005,
the company had $604,275,000 in total assets and $1,197,438,000 in
total debts. (Pliant Bankruptcy News, Issue No. 18; Bankruptcy
Creditors' Service, Inc., 215/945-7000)


PLIANT CORP: Pliant Packaging Files Schedules of Assets and Debts
-----------------------------------------------------------------

A.     Real Property                                          -

B.     Personal Property                                      -
B.1    Cash on hand
         Petty Cash                                        $788
B.3    Security Deposits
         Terason Gas Inc.                                20,798
B.16   Accounts Receivable
         Mission Foods - Jefferson                      106,850
         Mission Foods - Fresno                         162,278
         Mission Foods - Olympic                        299,273
         Kroger - La Habra Bakery                       125,202
         Lucerne Foods Ltd                              167,900
         Foster Farms                                   140,701
         Mission Foods - Rancho                         176,088
         Scott Paper Ltd - New West                     150,945
         Mission Foods - FIFE                           121,929
         Sun-Rype Products Ltd                          109,062
         Others                                       2,236,664
B.28   Office Equipment
         Computer Hardware                               20,672
B.29   Machinery, fixtures, equipment, and supplies
         Air Compressors                                 38,978
         Fork Lifts                                       6,539
         Machinery & Equipment                           33,840
         Minor Plant Equipment                          209,159
         Production Equipment                         6,083,889
         Shop Equipment                                 998,946
         Silos & Tanks                                  221,188
B.30   Inventory
         Raw Materials                                  964,078
         Packaging                                       95,897
         Ink                                             51,748
         WIP                                          1,860,132
         Conversion Material                             20,547
         Finished Goods                               1,759,310
B.35   Other Personal Property
         Prepaid - Rent                                  47,076
         Prepaid - Property Tax                          10,172
         Prepaid - Miscellaneous Accounts Receivable     12,139

       TOTAL SCHEDULED ASSETS                       $16,252,788
                                                    ===========


C.     Property Claimed as Exempt                             -

D.     Secured Claim
         General Electric Capital Corporation      $132,066,322
         Mary C St. Amand Wilmington Trust Company
           11-5/8% Sr. Secured Notes due 2009       269,755,013
           11-1/8% Sr. Secured Notes due 2010         7,032,673
           11-1/8% Sr. Secured Notes due 2011       259,420,363
         GE Canada Leasing Services                     unknown

E.     Unsecured Priority Claims
         Canada Customs and Revenue Agency              unknown
         Ministry of Provincial Revenue                 unknown

F.     Unsecured Non-priority Claims
         Trade
           ABZAC Nova                                    17,039
           Acklands Grainger British Co                  12,038
           Austeville Properties Ltd                    165,603
           CEG Energy Options Inc.                       31,272
           City Wide Pallet - BC Canada                  15,165
           Coastal Convertors Inc.                       20,387
           Eaton Aeroquip Inc.                           35,718
           Elworthy Electrical Services L                13,276
           Fedex - Palatine IL                           28,966
           Flint Ink Corporation                         61,878
           GE Canada Leasing Services Com                36,419
           MIQ LLC dba Meridian IQ                       48,177
           Norman G. Jensen, Inc.                        22,440
           Rainier Plastics, Inc.                        18,628
           Russell A. Farrow                             19,988
           Sheane Graphics                               49,432
           Smurfit-MBI                                   53,994
           Sun Chemical (BC, Canada)                    346,820
           Vision Packaging Ltd                          57,500
           Williamson Printing                           60,913
           Others                                       325,607
         Litigation Claimants
           Anthony Graham                               unknown
           Cary B. Nichol                               unknown
           Conan Asztalos                               unknown
           David Graham                                 unknown
           Emaleen Bridger                              unknown
           John Wayne Leslie Simpson                    unknown
           Larry Royer                                  unknown
           Luke Brandon                                 unknown
           Michael Barden                               unknown
           Mike Wywka                                   unknown
           Regan Johnston                               unknown
           Rene Mahussier                               unknown
           Robert Armstrong                             unknown
           Shelley Ihloff                               unknown
           Teri Setchell                                unknown
           William McKnight                             unknown
         Judy Bartolini - BoNY Midwest Trust Company
           Account No. 447013AH6                    228,383,712
           Account No. 729136AC5                    110,248,107

       TOTAL SCHEDULED LIABILITIES               $1,008,347,450
                                                 ==============

Headquartered in Schaumburg, Illinois, Pliant Corporation --
http://www.pliantcorp.com/-- produces value-added film and
flexible packaging products for personal care, medical, food,
industrial and agricultural markets.  The Debtor and 10 of its
affiliates filed for chapter 11 protection on Jan. 3, 2006
(Bankr. D. Del. Lead Case No. 06-10001).  James F. Conlan, Esq.,
at Sidley Austin LLP, and Edmon L. Morton, Esq., and Robert S.
Brady, Esq., at Young, Conaway, Stargatt & Taylor, represent the
Debtors in their restructuring efforts.  The Debtors tapped
McMillan Binch Mendelsohn LLP, as their Canadian bankruptcy
counsel.   The Ontario Superior Court of Justice named RSM
Richter, Inc., as the Debtors' information officer in their
restructuring proceeding under Companies Creditors Arrangement Act
in Canada.  Kenneth A. Rosen, Esq., at Lowenstein Sandler, P.C.,
serves as counsel to the Official Committee of Unsecured
Creditors.  Don A. Beskrone, Esq., at Ashby & Geddes, P.A., is
local counsel to the Creditors' Committee.  As of Sept. 30, 2005,
the company had $604,275,000 in total assets and $1,197,438,000 in
total debts. (Pliant Bankruptcy News, Issue No. 18; Bankruptcy
Creditors' Service, Inc., 215/945-7000)


PLIANT CORP: Uniplast Industries Files Schedules of Assets & Debts
------------------------------------------------------------------

A.     Real Property
          Industrial Facility in Ontario, Canada       $786,615

B.     Personal Property
B.1    Cash on hand                                         344
B.2    Bank Accounts
          Bank of Nova Scotia                           118,992
B.13   Stock and interests in businesses
          Uniplast U.S., Inc.                           unknown
B.16   Accounts Receivable
          Snell SPL Packaging Solutions                  67,934
          Clear View Bag Co                             106,206
          Armin Poly-Version                             56,084
          NPI                                           354,189
          Maco Bag                                      257,913
          Teepack, LLC                                  157,365
          Polyethics Recycling Industries, Inc.         408,224
          Belle-Pak Packaging Inc.                      544,993
          Campbell Soup Co. - Toronto                   223,078
          Impressions Logobec Int. Ltd.                 302,490
          Pentaflex                                      89,382
          Transcontinental Printing, Inc.               135,093
          Topsyn Flexible Packaging                     131,187
          Multipak Ltd (MTL)                            360,294
          Multipak Ltd (TOR)                            255,404
          Peel Plastic Prod Ltd.                        750,064
          Seville Packaging                             110,684
          Kraft Canada                                   75,003
          Alcan Packaging Canada                        360,356
          Associated Brands LP                           80,908
          IG Machine & Fibres Ltd.                       68,913
          pro-pals Industries, Ltd.                      65,657
          Vision Packaging Ltd.                          83,707
          Nelmar Inc.                                   205,532
          Others                                        882,333
B.22   Intellectual property                            unknown
B.24   Customer lists or compilations                 4,631,188
B.28   Office Equipment                                  43,214
B.29   Machinery, fixtures, equipment and supplies
          Machinery                                   6,355,481
          Leasehold Improvements                        313,992
B.30   Inventory
          Raw Materials                               1,991,256
          Finished Goods                              1,253,503
          Packaging                                      28,592
B.35   Other Personal Property
          Miscellaneous A/R                               4,145
          prepaid - Rent                                  3,846
          Prepaid - Miscellaneous                         6,852
          Deposits                                        7,525

       TOTAL SCHEDULED ASSETS                       $21,678,538
                                                    ===========


C.     Property Claimed as Exempt                             -

D.     Secured Claim
          General Electric Capital Corporation     $132,066,322
          Mary C St. Armand                         276,787,685
          Xerox Canada Ltd.                             unknown
          GE Canada Leasing Services                    unknown

E.     Unsecured Priority Claims
          Canada Customs and Revenue Agency             unknown
          Workplace Safety and Insurance Bd.            unknown
          Business Return Division                      unknown
          City of Orillia                               unknown

F.     Unsecured Non-priority Claims
          Trade Claims
               Nuplast                                  191,292
               Orillia Pwer Distribution Corp           157,179
               Petromont                                 85,897
               Polyethics Recycling industries          106,700
               Spartech Color                           177,878
               Others                                   611,119
          Litigation Claims
               Chris Frankum                            unknown
               Daniel Raithby                           unknown
               Glenn King                               unknown
               Glenn Watson                             unknown
               Jeff Hurlbutt-Bowers                     unknown
               Myron Hamilton                           unknown
               Paul Smith                               unknown

       TOTAL SCHEDULED LIABILITIES                 $410,184,072
                                                   ============

Headquartered in Schaumburg, Illinois, Pliant Corporation --
http://www.pliantcorp.com/-- produces value-added film and
flexible packaging products for personal care, medical, food,
industrial and agricultural markets.  The Debtor and 10 of its
affiliates filed for chapter 11 protection on Jan. 3, 2006
(Bankr. D. Del. Lead Case No. 06-10001).  James F. Conlan, Esq.,
at Sidley Austin LLP, and Edmon L. Morton, Esq., and Robert S.
Brady, Esq., at Young, Conaway, Stargatt & Taylor, represent the
Debtors in their restructuring efforts.  The Debtors tapped
McMillan Binch Mendelsohn LLP, as their Canadian bankruptcy
counsel.   The Ontario Superior Court of Justice named RSM
Richter, Inc., as the Debtors' information officer in their
restructuring proceeding under Companies Creditors Arrangement Act
in Canada.  Kenneth A. Rosen, Esq., at Lowenstein Sandler, P.C.,
serves as counsel to the Official Committee of Unsecured
Creditors.  Don A. Beskrone, Esq., at Ashby & Geddes, P.A., is
local counsel to the Creditors' Committee.  As of Sept. 30, 2005,
the company had $604,275,000 in total assets and $1,197,438,000 in
total debts. (Pliant Bankruptcy News, Issue No. 18; Bankruptcy
Creditors' Service, Inc., 215/945-7000)


PLIANT CORP: Five Debtors File Schedules of Assets and Liabilities
------------------------------------------------------------------
Five debtor-affiliates of Pliant Corporation reported zero or
unknown assets:

                                        Total          Total
                                      Scheduled      Scheduled
Company                                 Assets      Liabilities
-------                               ---------     -----------
Pliant Film Products of Mexico, Inc.         -   $1,006,906,190
Uniplast U.S., Inc.                          -    1,006,906,190
Pliant Corporation International       unknown      605,084,855
Pliant Investment, Inc.                unknown                -
Alliant Company LLC                          -          unknown

Headquartered in Schaumburg, Illinois, Pliant Corporation --
http://www.pliantcorp.com/-- produces value-added film and
flexible packaging products for personal care, medical, food,
industrial and agricultural markets.  The Debtor and 10 of its
affiliates filed for chapter 11 protection on Jan. 3, 2006
(Bankr. D. Del. Lead Case No. 06-10001).  James F. Conlan, Esq.,
at Sidley Austin LLP, and Edmon L. Morton, Esq., and Robert S.
Brady, Esq., at Young, Conaway, Stargatt & Taylor, represent the
Debtors in their restructuring efforts.  The Debtors tapped
McMillan Binch Mendelsohn LLP, as their Canadian bankruptcy
counsel.   The Ontario Superior Court of Justice named RSM
Richter, Inc., as the Debtors' information officer in their
restructuring proceeding under Companies Creditors Arrangement Act
in Canada.  Kenneth A. Rosen, Esq., at Lowenstein Sandler, P.C.,
serves as counsel to the Official Committee of Unsecured
Creditors.  Don A. Beskrone, Esq., at Ashby & Geddes, P.A., is
local counsel to the Creditors' Committee.  As of Sept. 30, 2005,
the company had $604,275,000 in total assets and $1,197,438,000 in
total debts. (Pliant Bankruptcy News, Issue No. 18; Bankruptcy
Creditors' Service, Inc., 215/945-7000)


PLIANT CORP: Posts $68 Million Net Loss in May 2006
---------------------------------------------------

               Pliant Corporation and Subsidiaries
                     Unaudited Balance Sheet
                        As of May 31, 2006

ASSETS
Current Assets:
   Cash and cash equivalents                        $19,218,000
   Receivables:
      Trade accounts                                127,690,000
      Allowance for doubtful accounts                (4,871,000)
      Other                                           4,880,000
   Inventories                                      105,053,000
   Prepaid expenses and other                         5,026,000
   Income taxes receivable                                    -
   Deferred income taxes                             11,024,000
                                                  -------------
         Total current assets                       268,020,000

Plant and Equipment
   Gross asset value                                529,719,000
   Less accumulated depreciation                   (261,355,000)
                                                  -------------
      Plant and equipment -- net                    268,364,000

Goodwill -- Net (of Prev Amort)                     182,321,000
Intangible Assets, net                               13,955,000
Investment in Subsidiaries                          (39,107,000)
Other Assets                                         26,768,000
                                                  -------------
Total Assets                                       $720,321,000
                                                  =============

LIABILITIES AND STOCKHOLDERS' EQUITY
Current Liabilities:
   Trade accounts payable                           $56,688,000
   Accrued liabilities:
      Customer rebates                                5,693,000
      Interest payable                               22,051,000
      Other                                          46,549,000
   Current Portion of long-term debt                541,467,000
   Due to affiliates                                (68,526,000)
   Deferred income taxes                                      -
   Income taxes payable                                (980,000)
                                                  -------------
         Total current liabilities                  602,942,000

Long-Term Debt, net of current portion
   Revolving Credit Facility                                  -
   DIP Credit Facility                                        -
   Sr. Subordinated Bonds, 13%                                -
   Sr. Secured Notes, 11-1/8%                       250,000,000
   Sr. Secured Notes Discount Notes, 11-1/8%          7,358,000
   Sr. Secured Notes, 11-5/8%                       282,823,000
   Other                                              4,838,000
   Reclassification                                (541,467,000)
                                                  -------------
         Total long-term debt,
           net of current portion                     3,552,000

Loans from Affiliates                                         -
Other Liabilities                                    31,584,000
Deferred Income Taxes                                28,188,000
Shares Subject to Mandatory Redemption                        -
Liabilities Subject to Compromise                   770,987,000
                                                  -------------
         Total Liabilities                        1,437,253,000
                                                  -------------
Commitments and Contingencies:
   Restricted Common Stock,
     net of shareholder loans                         6,645,000
   Redeemable Series B Preferred Stock                  102,000

Stockholders' Equity
   Common stock                                     104,983,000
   Additional Paid-in capital                        19,305,000
   Warrants                                          39,133,000
   Retained earnings                               (871,237,000)
   Stockholders' notes receivable                      (660,000)
   Other Comprehensive Income                       (15,203,000)
                                                  -------------
      Total Stockholders' Equity                   (723,679,000)
                                                  -------------
Total Liabilities and Stockholders' Equity         $720,321,000
                                                  =============


               Pliant Corporation and Subsidiaries
          Unaudited Consolidated Statement of Operations
                 For the month ended May 31, 2006

Net Sales                                          $465,707,000
Cost of Sales                                       410,176,000
                                                  -------------
   Gross Profit                                      55,531,000

Operating Expenses:
   Sales, General and Administrative                 27,447,000
   Research and Development                           3,808,000
   Restructuring and Other Costs                     59,953,000
                                                  -------------
      Total operating expenses                       91,208,000
                                                  -------------
Operating Income                                    (35,677,000)
Interest (Expense)                                   31,704,000
Other Income (Expense) -- Net                           (32,000)
Equity in Earnings of Subs                             (106,000)
                                                  -------------
   Income Before Income Taxes                       (67,243,000)
                                                  -------------
Income Tax Expense (Benefit)                          1,176,000
                                                  -------------
Net Income Before Discontinued Operations           (68,419,000)
   Discontinued Operations                                    -
                                                  -------------
Net Income                                         ($68,419,000)
                                                  =============

               Pliant Corporation and Subsidiaries
           Schedule of Cash Receipts and Disbursements
                 For the month ended May 31, 2006

Receipts
      Total receipts                               $465,707,000
                                                  -------------
Disbursements
   Payroll                                           52,190,000
   Payroll benefits and taxes                         9,210,000
   Raw material                                     289,261,000
   Freight                                           16,357,000
   Packaging                                         14,799,000
   Utilities                                         10,106,000
   Other direct costs                                 4,390,000
   Administration and Selling                        15,405,000
   Other fixed costs                                 15,123,000
                                                  -------------
      Total disbursements                           426,841,000
                                                  -------------
      Cash from operating activities                 38,866,000

Working capital changes
   Working capital and other requirements            (4,107,000)

Capital expenditures and interest
   Capital expenditures                             (14,176,000)
   Repayment of capital leases                                -
   Cash interest                                         31,000
   Income Taxes                                          70,000
   Professional fees                                 (4,188,000)
   U.S. Trustee Fees                                    (42,000)
   Court costs                                                -
                                                  -------------
Net cash flow                                        16,454,000
                                                  -------------

Cash Beginning of Year                                6,910,000
   Net cash flow                                     16,454,000
   Intercompany transfer                             (4,145,000)
                                                  -------------
Cash End of Month                                   $19,218,000
                                                  =============

Headquartered in Schaumburg, Illinois, Pliant Corporation --
http://www.pliantcorp.com/-- produces value-added film and
flexible packaging products for personal care, medical, food,
industrial and agricultural markets.  The Debtor and 10 of its
affiliates filed for chapter 11 protection on Jan. 3, 2006
(Bankr. D. Del. Lead Case No. 06-10001).  James F. Conlan, Esq.,
at Sidley Austin LLP, and Edmon L. Morton, Esq., and Robert S.
Brady, Esq., at Young, Conaway, Stargatt & Taylor, represent the
Debtors in their restructuring efforts.  The Debtors tapped
McMillan Binch Mendelsohn LLP, as their Canadian bankruptcy
counsel.   The Ontario Superior Court of Justice named RSM
Richter, Inc., as the Debtors' information officer in their
restructuring proceeding under Companies Creditors Arrangement Act
in Canada.  Kenneth A. Rosen, Esq., at Lowenstein Sandler, P.C.,
serves as counsel to the Official Committee of Unsecured
Creditors.  Don A. Beskrone, Esq., at Ashby & Geddes, P.A., is
local counsel to the Creditors' Committee.  As of Sept. 30, 2005,
the company had $604,275,000 in total assets and $1,197,438,000 in
total debts. (Pliant Bankruptcy News, Issue No. 18; Bankruptcy
Creditors' Service, Inc., 215/945-7000)


SAINT VINCENT: Files May 2006 Monthly Operating Report
------------------------------------------------------

                           SVCMC Debtors
               Unaudited Consolidated Balance Sheet
                        As of May 31, 2006

ASSETS
Cash & Cash Equivalents                              $42,330,334
Investments                                                    -
Patients Accounts Receivable, less allowance for
    doubtful accounts                                157,246,702
Accounts Receivable                                   32,201,533
Other Current Assets                                  68,026,017
                                                   -------------
    Total Current Assets                             299,804,586

Depreciation Reserve Funds & Collaterized Assets      15,471,222
Assets Designated for Self-Insurance
    Investments at Market                             45,036,650
Assets whose use is limited -
    Investments at Market                             55,001,630
Other Non-Current Assets                              17,054,944

Land, Buildings & Equipment, net of
    Accumulated Depreciation                         273,295,315
                                                   -------------
     Total Assets                                   $705,664,347
                                                   =============

LIABILITIES AND NET ASSETS
Liabilities Subject to Compromise:
    HFG Loan                                                   -
    Accounts Payable & Accrued Expenses              234,975,020
    Estimated Retroactive Payables to
       Third Parties, net                             71,089,464
    Long-term Debt                                   127,912,452
    Long-term Debt, excluding current installment              -
    Estimated Liability for Self-Insurance           262,912,032
                                                   -------------
    Total Liabilities Subject to Compromise          696,888,968

Liabilities Not Subject to Compromise:
    Accrued Salaries & Payroll Taxes Withheld         51,487,342
    Accounts Payables & Accrued Expenses              91,615,731
    Long-term Debt (GE)                              169,000,000
                                                   -------------
    Total Liabilities                              1,008,992,041

Net Assets:
    Unrestricted                                    (363,396,355)
    Temporarily Restricted                            35,466,984
    Permanently Restricted                            24,601,677
                                                   -------------
    Total Net Assets                                (303,327,694)
                                                   -------------
    Total Liabilities & Net Assets                  $705,664,347
                                                   =============


                           SVCMC Debtors
              Unaudited Consolidated Income Statement
                     From May 1 to May 31, 2006

Operating Revenue
    Inpatient                                        $64,858,098
    Outpatient                                        31,920,157
                                                   -------------
       Patient Service Revenue                        96,778,255
                                                   -------------
    Less Provision for Bad Debt                        7,469,773
                                                   -------------
       Net Patient Service Revenue                    89,308,482
                                                   -------------
    Pool Revenue                                       3,863,163
    Capitation                                         7,170,752
    Other                                             10,026,836
                                                   -------------
    Total Operating Revenue                          110,369,233

Operating Expenses:
    Salaries and Wages                                47,097,997
    Fringe Benefits                                   13,895,769
    Supplies and Other                                34,747,179
    Insurance                                          4,332,214
                                                   -------------
    Total Direct Operating Costs                     100,073,159

    Salaries and Wages                                 2,544,032
    Fringe Benefits                                      731,742
    Supplies and Other                                 6,552,555
                                                   -------------
    Total Corporate Allocated                          9,828,329
                                                   -------------
    Total Operating Expense                          109,901,488
                                                   -------------
Interest                                               2,130,309
Depreciation                                           3,601,055
                                                   -------------
    Operating Gain (Loss) Before
       Non-Recurring and/or Unusual Items             (5,263,619)

Non-Recurring and/or Unusual Items:
    Discontinued Operations (St. Mary's)                       -
    St. Mary's Op Pac Rate Adjustment                          -
    ZBEC/HFE Recoveries                                        -
    Restructuring & Bankruptcy Related Costs          (1,465,993)
    Estimated Close-out of St. Mary's                          -
    Hanys Investment Income (SFS INS)                          -
    Prior Period Ambulance Revenue                             -
    Transfer of Equity Foundation                              -
                                                   -------------
    Total Non-Recurring and/or Unusual Items          (1,465,993)
                                                   -------------
    Operating Gain (Loss) After
       Non-Recurring and/or Unusual Items             (6,729,612)
                                                   -------------
Non-Operating Revenue                                 (2,049,232)
Change in Temporary Restricted Net Assets                944,533
                                                   -------------
    Change in Net Assets                             ($7,834,311)
                                                   -------------
    EBITDA                                              $467,745
                                                   =============


                           SVCMC Debtors
                 Unaudited Statement of Cash Flows
                     From May 1 to May 31, 2006

Cash Flows from Operation Activities:
    Changes in Net Assets                            ($7,834,311)

Adjustments to Reconcile Changes in Net Assets
    to Net Cash Provided by Operating Activities:
    Depreciation & Amortization                        3,601,055
    Gain on Refinancing                                        -
    Change in Unrealized Gains & Losses                1,994,669
    Change in Patient's Accounts Receivable            7,484,012
    Change in Accounts Receivables, Other               (663,197)
    Change in Prepaid Expenses & Other                 4,152,506
    Change in Other Non-Current Assets                   124,956
    Change in Accounts Payable &
       Accrued Exp-Prepetition                                 -
    Change in Accounts Payable &
       Accrued Exp-Postpetition                      (16,754,759)
    Change in Accrued Salaries & P/R Taxes             4,067,325
    Change in Est. Retro rec/pay
       from/to third parties                           1,958,922
    Change in Est. Liability for self-insurance                -
    Change in Other Non-Current Liabilities            7,594,154
                                                   -------------
    Net Cash Provided by Operating Activities          5,725,332

Cash flows From Investment Activities:
    Sale of Investments, Net                             (72,584)
    Sale of Assets Whose Use is Limited                   48,616
    Acquisition/Sale of Land, Building,
       & Equipment                                    (1,792,765)
                                                   -------------
    Net Cash Provided by Investing Activities         (1,816,733)

Cash flows From Financing Activities:
    Proceeds/Repayment From/of Working Capital Loans           -
    Proceed from issuance of Long-term debt                    -
    Repayment of Long-term debt                        2,244,650
                                                   -------------
    Net Cash (Used) in Financing Activities            2,244,650

    Net Increase (Decrease)
       in Cash & Cash Equivalents                      6,153,249

    Cash & Cash Equivalents at Beginning of Month     36,177,085
                                                   -------------
    Cash & Cash Equivalents at End of the Month      $42,330,334
                                                   =============

Headquartered in New York, New York, Saint Vincents Catholic
Medical Centers of New York -- http://www.svcmc.org/-- the
largest Catholic healthcare providers in New York State, operate
hospitals, health centers, nursing homes and a home health agency.
The hospital group consists of seven hospitals located throughout
Brooklyn, Queens, Manhattan, and Staten Island, along with four
nursing homes and a home health care agency.  The Company and six
of its affiliates filed for chapter 11 protection on July 5, 2005
(Bankr. S.D.N.Y. Case No. 05-14945 through 05-14951).  Gary
Ravert, Esq., and Stephen B. Selbst, Esq., at McDermott Will &
Emery, LLP, filed the Debtors' chapter 11 cases.  On Sept. 12,
2005, John J. Rapisardi, Esq., at Weil, Gotshal & Manges LLP took
over representing the Debtors in their restructuring efforts.
Martin G. Bunin, Esq., at Thelen Reid & Priest LLP, represents the
Official Committee of Unsecured Creditors.  As of Apr. 30, 2005,
the Debtors listed $972 million in total assets and $1 billion in
total debts.  (Saint Vincent Bankruptcy News, Issue No. 29
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
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Each Tuesday edition of the TCR contains a list of companies with
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                             *********

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

Troubled Company Reporter is a daily newsletter co-published by
Bankruptcy Creditors' Service, Inc., Fairless Hills, Pennsylvania,
USA, and Beard Group, Inc., Frederick, Maryland, USA.  Marie
Therese V. Profetana, Shimero Jainga, Joel Anthony G. Lopez,
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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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