TCR_Public/060812.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, August 12, 2006, Vol. 10, No. 191


ENTERGY NEW ORLEANS: Earns $9.5 Million in June 2006
LARGE SCALE BIOLOGY: Earns $100,108 in June 2006
NEWPOWER HOLDINGS: Files Monthly Report for Period Ended June 30
OWENS CORNING: Earns $1.067 Million in April 2006
SILICON GRAPHICS: Earns $17.56 Million in June 2006

SOLUTIA INC: Earns $25 Million in June 2006
SONICBLUE INC: Files June 2006 Monthly Operating Report


ENTERGY NEW ORLEANS: Earns $9.5 Million in June 2006

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

Current Assets:
Cash and cash equivalents                              $28,303
Cash                                                         -
Temporary cash investments                                   -
Total cash and cash equivalents                         28,303

Accounts receivable:
Customer                                                69,307
Allowance for doubtful accounts                        (18,558)
Associated companies                                    10,839
Other                                                    6,989
Accrued unbilled revenues                               27,738
Total accounts receivable                               96,315

Deferred fuel costs                                     33,615
Fuel inventory                                           1,980
Materials and supplies                                   7,046
Prepayments and other                                    7,503
Total current assets                                   174,762

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

Utility Plant
Electric                                               739,678
Natural gas                                            191,799
Construction work in progress                           59,685
Total Utility Plant                                    991,162

Less - accumulated depreciation and amortization       430,333
Utility plant - net                                    560,829

Deferred Debits and Other Assets
Regulatory assets:
Other regulatory assets                                173,045
Long term receivables                                    1,090
Other                                                   22,641
Total deferred debits and other assets                 196,776
TOTAL ASSETS                                          $936,733


Postpetition liabilities:
Taxes payable                                           $3,504
Accounts payable                                        55,146
DIP credit facility                                     39,749
Total postpetition liabilities                          98,399

Current liabilities:
Currently maturing long-term debt                            -
Notes payable                                           15,000
Accounts payable:
Associated companies                                    56,491
Other                                                   87,333
Customer deposits                                       12,321
Taxes accrued                                            2,006
Accumulated deferred income taxes                        5,017
Interest accrued                                         3,217
Energy efficiency program provision                          -
Other                                                    3,200
Total current liabilities                              184,585

Non-current liabilities:
Accumulated deferred income taxes & taxes accrued      121,008
Accumulated deferred investment tax credits              3,358
SFAS 109 regulatory liability - net                     59,053
Other regulatory liabilities                                 -
Accumulated provisions                                   7,808
Pension liability                                       38,623
Long-term debt                                         229,867
Other                                                    7,997
Total non-current liabilities                          467,714
Total Liabilities                                      750,698

Commitments and Contingencies:


Preferred stock without sinking fund                    19,780
Common stock, $4 par value, authorized
10,000,000 shares; issued and
outstanding 8,435,900 shares in
2005 and 2004                                           33,744
Paid-in capital                                         36,294
Retained earnings -- prepetition                        99,593
Retained earnings -- postpetition                       (3,376)
Total Shareholders Equity                              186,035

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

Operating Revenues
Domestic electric                                      $49,140
Natural gas                                              5,781
Total operating revenues                                54,921

Operating Expenses:
Operation and maintenance
Fuel                                                     9,323
Purchased power                                         24,033
Other operation and maintenance                          1,527
Taxes other than income taxes                            2,918
Depreciation and amortization                            2,892
Other regulatory charges - net                             346
Total operating expenses                                41,039
Operating income                                        13,882  

Other income:
Allowance for equity funds used
during construction                                        799
Interest and dividend income                               286
Miscellaneous - net                                         18
Total other income                                       1,103

Interest and other charges:
Interest on long-term debt                                  61
Other interest-net                                         459
Allowance for borrowed funds used
during construction                                       (655)
Total interest and other charges                          (135)

Income (loss) before income taxes                       15,120
Income taxes                                             5,529
NET INCOME                                              $9,591

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

Beginning cash balance                             $33,773,868

Cash receipts          
Cash disbursements                                  72,775,707

Net cash flow                                       (5,470,708)
ENDING CASH BALANCE                                $28,303,160

Headquartered in Baton Rouge, Louisiana, Entergy New Orleans Inc.
-- is a wholly owned
subsidiary of Entergy Corporation.  Entergy New Orleans provides
electric and natural gas service to approximately 190,000 electric
and 147,000 gas customers within the city of New Orleans.  Entergy
New Orleans is the smallest of Entergy Corporation's five utility
companies and represents about 7% of the consolidated revenues and
3% of its consolidated earnings in 2004.  Neither Entergy
Corporation nor any of Entergy's other utility and non-utility
subsidiaries were included in Entergy New Orleans' bankruptcy
filing.  Entergy New Orleans filed for chapter 11 protection on
Sept. 23, 2005 (Bankr. E.D. La. Case No. 05-17697).  Elizabeth J.
Futrell, Esq., and R. Partick Vance, Esq., at Jones, Walker,
Waechter, Poitevent, Carrere & Denegre, L.L.P., represent the
Debtor in its restructuring efforts.  Carey L. Menasco, Esq.,
Philip Kirkpatrick Jones, Jr., Esq., and Joseph P. Hebert, Esq.,
at Liskow & Lewis, APLC, represent the Official Committee of
Unsecured Creditors.  When the Debtor filed for protection from
its creditors, it listed total assets of $703,197,000 and total
debts of $610,421,000.  (Entergy New Orleans Bankruptcy News,
Issue No. 21; Bankruptcy Creditors' Service, Inc., 215/945-7000)

LARGE SCALE BIOLOGY: Earns $100,108 in June 2006
On Aug. 3, 2006, Large Scale Biology Corporation filed its
monthly operating report for June 2006 with the United States
Bankruptcy Court for the Eastern District of California.

The Debtor reports a $100,108 net income on $81,531 of total
revenue for June 2006.

At June 30, 2006, Large Scale Biology Corporation's balance
sheet showed:

       Total Current Assets                  $17,055,261
       Total Assets                          $19,733,999
       Total Liabilities                      $8,895,285
       Total Shareholders' Equity            $10,838,714

A full-text copy of the Company's June 2006 Monthly Operating
Report is available at no charge at:


                   About Large Scale Biology

Headquartered in Vacaville, California, Large Scale Biology
Corporation -- develops, manufactures and
sells plant-made pharmaceutical proteins and vaccines.  LSBC and
its debtor-affiliates filed for chapter 11 protection on Jan. 9,
2006. (Bankr. E.D. Calif. Case No. 06-20046).  Paul J. Pascuzzi,
Esq., at Felderstein Fitzgerald Willoughby & Pascuzzi, represent
the Debtors in their restructuring efforts.  Donna T. Parkinson,
Esq., in Sacramento, California, represents the Official Committee
of Unsecured Creditors.  

NEWPOWER HOLDINGS: Files Monthly Report for Period Ended June 30
On Aug. 7, 2006, NewPower Holdings, Inc., filed its Monthly
Operating Report for the period from May 31, 2006, to June 30,
2006, with the U.S. Bankruptcy Court for the Northern District of
Georgia, Newnan Division.  The company reports an opening cash
balance of $51,000,000 and a closing cash balance of $50,948,000.

A full-text copy of NewPower Holdings, Inc.'s Monthly Operating
Report for the period from May 31, 2006, to June 30, 2006, is
available at no charge at

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

On Aug. 15, 2003, the United States Bankruptcy Court for the
Northern District of Georgia, Newnan Division, confirmed the
Second Amended Chapter 11 Plan with respect to NewPower Holdings,
Inc., and TNPC Holdings, Inc., a wholly owned subsidiary of the
Company.  That Plan became effective on Oct. 9, 2003, with respect
to the Company and TNPC.

On Feb. 28, 2003, the Bankruptcy Court confirmed The New Power
Company's Plan, and that Plan has been effective as of March 11,
2003.  The New Power Company is a wholly
owned subsidiary of the Company.  

OWENS CORNING: Earns $1.067 Million in April 2006

                           Owens Corning
                           Balance Sheet
                        As of April 30, 2006
                           (In Thousands)

Current Assets:
    Cash and cash equivalents                          $971,627
    Receivables                                         457,892
    Receivables - intercompany                        1,064,644
    Inventories, net of LIFO reserve                    220,833
    Insurance for asbestos litigation claims                  -
    Deferred income taxes                                     -
    Income tax receivable                                   926
    Other current assets                                 21,876
Total Current Assets                                  2,737,798

Other Assets:
    Insurance for asbestos litigation claims             75,220
    Restricted cash                                     198,446
    Restricted cash and securities - Fibreboard               -
    Deferred income taxes                             1,456,290
    Goodwill                                             48,568
    Investment in affiliates                             31,991
    Investment in subsidiaries                        2,022,050
    Notes receivable - intercompany                       5,270
    Other non-current assets                            404,506
Total Other Assets                                    4,242,341

Plant & Equipment:
    Land                                                 34,252
    Buildings & leasehold improvements                  557,156
    Machinery & equipment                             2,187,537
    Construction in progress                            175,062
    Less: Accumulated Depreciation                    1,653,358
Net Plant & Equipment                                 1,300,649
TOTAL ASSETS                                         $8,280,789

Liabilities not Subject to Compromise:
    Accounts payable & accrued liabilities             $537,085
    Accrued postpetition interest                       800,996
    Intercompany liabilities                          1,206,521
    Short-term debt                                           -
    Long-term debt - current portion                      1,367
Total Current Liabilities                             2,545,969

Long-Term Debt                                            9,240

Other employee benefits liability                       240,020
Pension plan liability                                  577,052
Other liability                                         186,884
Total Non-Current Liabilities                         1,003,956
Total Postpetition Liabilities                        3,559,165

Prepetition Liabilities:
    Accounts payable and accrued liabilities            270,953
    Other employee benefits liability                   177,408
    Pension plan liability                                    -
    Debt - US bank credit facility                    1,450,986
    Debt - bonds & other                              1,500,811
    Asbestos-related liability                        6,166,734
    Intercompany                                      2,452,666
    Other                                                     -
Total Prepetition Liabilities                        12,019,558
Total Liabilities                                    15,578,723

Minority Interest                                             -

Stockholder's Equity:
    Common stock                                        697,252
    Deficit                                          (7,653,936)
    Accumulated Comprehensive Loss                       (5,477)
    Other                                              (335,773)
Net Stockholder's Equity                             (7,297,934)

                           Owens Corning
                      Statement of Operations
                 For the Month Ended April 30, 2006
                           (In Thousands)

Net sales                                              $356,842
Cost of Sales                                           291,390
Gross Margin                                             65,452

Operating Expenses:
    Marketing & administrative expenses                  31,435
    Science & technology expenses                         2,315
    Provision for asbestos litigation claims                  -
    Insider compensation                                    823
    Restructure costs                                         -
    Other                                                 1,924
Income from Operations                                   28,954

Other Expenses:
    Cost of borrowed funds                                  140
    Other                                                     -
Income Before Reorganization Items                       28,814

Reorganization Items:
    Professional fees                                    10,868
    U.S. Trustee quarterly fees                               -
    Interest earned on accum. cash from chapter          (2,799)
    (Gain) Loss from sale of equipment                        -
    (Gain) Loss from settlement of liabilities                -
    Other reorganization expenses                         2,016
Total Reorganization Expenses                            10,085
Income Before Income Taxes                               18,730
Provision for Income Tax                                 18,122
Income Before Minority Interest and Equity
    in Net Income of Affiliates                             608
Minority interest                                             -
Equity in net income of affiliates                          459
Net Income                                               $1,067

                           Owens Corning
             Statement of Cash Receipts & Disbursements
                For the Month Ended April 30, 2006
                           (In Thousands)

Cash, beginning of month                               $960,539

    Customer receipts                                   324,429
    Intercompany sales                                   29,830
    Loans & advances                                          -
    Sale of assets                                            -
    Other receipts                                       16,509
    Intercompany transfers                               93,652
    Transfers from DIP                                  191,235
Total Receipts                                         $655,655

    Net payroll                                          37,781
    Payroll taxes                                           163
    Sales use & other taxes                               7,417
    Inventory purchases                                 143,330
    Insurance                                             2,005
    Administrative & selling                             64,480
    Other                                               110,828
    Intercompany transfers                               81,759
    Transfers to DIP                                    191,235
    Professional Fees                                     5,555
    U.S. Trustee Quarterly Fees                              13
    Court costs                                               -
    Adjustment                                                -
Total Disbursements                                    $644,566
Net Cash Flow                                            11,089
Cash, end of month                                     $971,627

Owens Corning (OTC: OWENQ.OB) --
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. 138; Bankruptcy
Creditors' Service, Inc., 215/945-7000)

SILICON GRAPHICS: Earns $17.56 Million in June 2006

                      Silicon Graphics, Inc.
               Unaudited Consolidated Balance Sheet
                        As of June 30, 2006
                          (In Thousands)


Current Assets:
    Cash and cash equivalents                            $53,352
    Short-term marketable investments                        203
    Short-term restricted investments                     48,207
    Accounts receivable, net                              59,651
    Inventories                                           50,344
    Prepaid expenses                                      11,212
    Other current assets                                  31,410
       Total current assets                              254,379

Restricted investments                                       290
Property and equipment, net                               27,873
Other non-current assets                                  81,418
TOTAL ASSETS                                            $363,960

              Liabilities and Stockholders' Deficit

Liabilities not subject to compromise
Current liabilities:
    Accounts payable                                      $8,951
    Accrued compensation                                  22,401
    Income taxes payable                                   1,005
    Other current liabilities                             45,609
    Current portion of deferred revenue                   92,256
    Current portion of restructuring liability             4,999
    Current portion of long-term debt                    103,123
       Total current liabilities                         278,344

Long-term debt                                               397
Non-current portion of deferred revenue                   45,538
Other non-current liabilities                             27,963
    Total liabilities not subject to compromise          352,242

Liabilities subject to compromise                        317,642
    Total Liabilities                                    669,884
Stockholders deficit
    Common stock and additional paid-in capital        1,560,159
    Accumulated deficit                               (1,839,326)
    Treasury stock                                        (6,760)
    Accumulated other comprehensive loss                 (19,997)
       Total stockholders' deficit                      (305,924)

                      Silicon Graphics, Inc.
          Unaudited Consolidated Statement of Operations
                 For the Month Ended June 30, 2006
                          (In Thousands)

    Product and other revenue                            $38,724
    Product revenue from related party                       781
    Service revenue                                       36,292
       Total revenue                                      75,797

Costs and expenses:
    Cost of product and other revenue                     25,597
    Cost of service revenue                               14,567
    Research and development                               6,358
    Selling, general, and administrative                  17,463
    Other operating expenses, net                        (13,145)
       Total Costs and Expenses                           50,840

Operating Income                                          24,957

Interest expense                                          (1,502)
Interest and other income (expense), net                     134
Income before reorganization items and income taxes       23,589
Reorganization items                                      (5,615)
    Income before income taxes                            17,974

Income tax benefit                                           414
NET INCOME                                               $17,560

                      Silicon Graphics, Inc.
          Unaudited Consolidated Statement of Cash Flows
                 For the Month Ended June 30, 2006
                          (In Thousands)

Cash Flows from Operation Activities:
Net Income                                               $17,560

Adjustments to Reconcile Net loss to
Net Cash Provided by Operating Activities:
    Depreciation & Amortization                            4,148
    Amortization and discount on L-T debt, net                 -
    Write-off of unamortized premium
     and discount on L-T debt subject to compromise            -
    Write-off of unamortized loan cost on
     payoff of term loan                                   1,093
    Other                                                 (5,471)

Changes in operating assets and liabilities:
    Accounts receivable                                  (23,100)
    Inventories                                           25,123
    Accounts payable                                       1,506
    Accrued compensation                                  (1,935)
    Deferred revenue                                      (5,673)
    Other assets and liabilities                         (35,789)
       Total adjustments                                 (40,098)
    Net Cash Used in Operating Activities                (22,538)

Cash flows From Investment Activities:
    Purchases of marketable investments                        -
    Proceeds from the maturities
     of marketable investments                               220
    Restricted investments:
       Purchases                                          (6,340)
       Maturities                                          1,568
    Purchases of property and equipment                     (768)
    Decrease in other assets                             (18,217)
       Net Cash Provided by Investing Activities         (23,537)

Cash flows From Financing Activities:
    Payments of debt principal                           (58,000)
    Proceeds from debt financing                         105,000
    Net proceeds from financing arrangements                (190)
    Proceeds from employee stock plans                         -
       Net Cash Provided by Financing Activities          46,810

     Net Increase in Cash & Cash Equivalents                 735

     Cash & Cash Equivalents at Beginning of Month        52,617
     Cash & Cash Equivalents at End of the Month         $53,352

Headquartered in Mountain View, California, Silicon Graphics, Inc.
(OTC: SGID) -- offers high-performance
computing.  SGI helps customers solve their computing challenges,
whether it's sharing images to aid in brain surgery, finding oil
more efficiently, studying global climate, providing technologies
for homeland security and defense, enabling the transition from
analog to digital broadcasting, or helping enterprises manage
large data.  The Debtor and 13 of its affiliates filed for chapter
11 protection on May 8, 2006 (Bankr. S.D.N.Y. Case Nos. 06-10977
through 06-10990).  Gary Holtzer, Esq., and Shai Y. Waisman, Esq.,
at Weil Gotshal & Manges LLP, represent the Debtors in their
restructuring efforts.  When the Debtors filed for protection from
their creditors, they listed total assets of $369,416,815 and
total debts of $664,268,602.  (Silicon Graphics Bankruptcy News,
Issue No. 13; Bankruptcy Creditors' Service, Inc., 215/945-7000)

SOLUTIA INC: Earns $25 Million in June 2006

                   Solutia Chapter 11 Debtors
              Unaudited Statement of Consolidated
                       Financial Position
                       As of June 30, 2006

Current Assets:
Cash                                              $156,000,000
Trade Receivables, net                             201,000,000
Account Receivables-Unconsolidated Subsidiaries     55,000,000
Inventories                                        167,000,000
Other Current Assets                                77,000,000
Assets of discontinued operations                            -
Total Current Assets                               656,000,000

Property, Plant and Equipment, net                 658,000,000
Investment in Subsidiaries and Affiliates          580,000,000
Intangible Assets, net                             100,000,000
Other assets                                        59,000,000
TOTAL ASSETS                                    $2,053,000,000


Current Liabilities:
Accounts Payable                                  $156,000,000
Short Term Debt                                    650,000,000
Other Current Liabilities                          184,000,000
Liabilities of Discontinued Operations               1,000,000
Total Current Liabilities                          991,000,000
Other Long-Term Liabilities                        193,000,000
Total Liabilities not Subject to Compromise      1,184,000,000
Liabilities Subject to Compromise                2,191,000,000

Shareholders' Deficit                           (1,322,000,000)

                   Solutia Chapter 11 Debtors
         Unaudited Consolidated Statement of Operations
               For the Month Ended June 30, 2006

Total Net Sales                                   $229,000,000
Total Cost of Goods Sold                           182,000,000
Gross Profit                                        47,000,000
Total MAT Expense                                   19,000,000
Operating Income                                    28,000,000
Equity Earnings from Affiliates                      4,000,000
Interest Expense, net                               (8,000,000)
Other Income, net                                    5,000,000
Loss on Debt Modification                                    -
Reorganization Items:
Professional fees                                   (5,000,000)
Employee severance and retention costs                       -
Adjustment to allowed claim amounts                  1,000,000
Other                                               (1,000,000)
Total Reorganization Items                          (5,000,000)
Income Before Taxes                                 24,000,000
Income tax expense (benefit)                        (1,000,000)
NET INCOME                                         $25,000,000

Based in St. Louis, Mo., Solutia, Inc. --
-- with its subsidiaries, make and sell a variety of high-
performance chemical-based materials used in a broad range of
consumer and industrial applications.  The Company filed for
chapter 11 protection on December 17, 2003 (Bankr. S.D.N.Y. Case
No. 03-17949).  When the Debtors filed for protection from their
creditors, they listed $2,854,000,000 in assets and $3,223,000,000
in debts.  Solutia is represented by Richard M. Cieri, Esq., at
Kirkland & Ellis.  Daniel H. Golden, Esq., Ira S. Dizengoff, Esq.,
and Russel J. Reid, Esq., at Akin Gump Strauss Hauer & Feld LLP
represent the Official Committee of Unsecured Creditors, and
Derron S. Slonecker at Houlihan Lokey Howard & Zukin Capital
provides the Creditors' Committee with financial advice.  (Solutia
Bankruptcy News, Issue No. 66; Bankruptcy Creditors' Service,
Inc., 215/945-7000)

SONICBLUE INC: Files June 2006 Monthly Operating Report
On Aug. 8, 2006, SONICblue Incorporated reports that it is
sitting on $78,237,017 of cash, has accrued $761,635 in
postpetition liabilities and faces a $236,604,166 mountain of
prepetition debts.

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


                        About SONICBlue

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


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Each Tuesday edition of the TCR contains a list of companies with
insolvent balance sheets whose shares trade higher than $3 per
share in public markets.  At first glance, this list may look like
the definitive compilation of stocks that are ideal to sell short.  
Don't be fooled.  Assets, for example, reported at historical cost
net of depreciation may understate the true value of a firm's
assets.  A company may establish reserves on its balance sheet for
liabilities that may never materialize.  The prices at which
equity securities trade in public market are determined by more
than a balance sheet solvency test.

A list of Meetings, Conferences and Seminars appears in each
Wednesday's edition of the TCR. Submissions about insolvency-
related conferences are encouraged.  Send announcements to

On Thursdays, the TCR delivers a list of recently filed chapter 11
cases involving less than $1,000,000 in assets and liabilities
delivered to nation's bankruptcy courts.  The list includes links
to freely downloadable images of these small-dollar petitions in
Acrobat PDF format.

Each Friday's edition of the TCR includes a review about a book of
interest to troubled company professionals.  All titles are
available at your local bookstore or through  Go to order any title today.

Monthly Operating Reports are summarized in every Saturday edition
of the TCR.

For copies of court documents filed in the District of Delaware,
please contact Vito at Parcels, Inc., at 302-658-9911.  For
bankruptcy documents filed in cases pending outside the District
of Delaware, contact Ken Troubh at Nationwide Research &
Consulting at 207/791-2852.


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

Troubled Company Reporter is a daily newsletter co-published by
Bankruptcy Creditors' Service, Inc., Fairless Hills, Pennsylvania,
USA, and Beard Group, Inc., Frederick, Maryland, USA.  Rizande B.
Delos Santos, Shimero Jainga, Joel Anthony G. Lopez, Tara Marie A.
Martin, Jason A. Nieva, Emi Rose S.R. Parcon, Lucilo M. Pinili,
Jr., Marie Therese V. Profetana, Robert Max Quiblat, Christian Q.
Salta, Cherry A. Soriano-Baaclo, and Peter A. Chapman, Editors.
Copyright 2006.  All rights reserved.  ISSN: 1520-9474.

This material is copyrighted and any commercial use, resale or
publication in any form (including e-mail forwarding, electronic
re-mailing and photocopying) is strictly prohibited without prior
written permission of the publishers.  Information contained
herein is obtained from sources believed to be reliable, but is
not guaranteed.

The TCR subscription rate is $725 for 6 months delivered via e-
mail. Additional e-mail subscriptions for members of the same firm
for the term of the initial subscription or balance thereof are
$25 each.  For subscription information, contact Christopher Beard
at 240/629-3300.

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