TCR_Public/061028.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, October 28, 2006, Vol. 10, No. 257

                             Headlines

COMPLETE RETREATS: Files Operating Report for Month Ended Sept. 30
COMPLETE RETREATS: Distinctive Earns $90,155 in September 2006
COMPLETE RETREATS: Legendary Files September 2006 Operating Report
COMPLETE RETREATS: Preferred Files September 2006 Operating Report
COMPLETE RETREATS: Private Retreats Earns $61,966 in Sept. 2006

FEDERAL-MOGUL: Files Operating Report for Month Ended Sept. 30
FOAMEX INT'L: Earns $7.7 Million for the Month Ended October 1
O'SULLIVAN INDUSTRIES: Files August Cash Receipts & Disbursements
O'SULLIVAN INDUSTRIES: Files Sept. Cash Receipts & Disbursements
O'SULLIVAN INDUSTRIES: Furniture Files August Operating Report

O'SULLIVAN INDUSTRIES: Furniture Files September Operating Report
O'SULLIVAN INDUSTRIES: Holdings Files August 2006 Operating Report
O'SULLIVAN INDUSTRIES: Holdings Files September Operating Report
O'SULLIVAN INDUSTRIES: Virginia Files August Operating Report
O'SULLIVAN INDUSTRIES: Virginia Files September Operating Report

REFCO INC: Files Cash Receipts and Disbursements for September
SATELITES MEXICANOS: Files Operating Report for Month of August
SATELITES MEXICANOS: Earns $1.1 Million for the Month of September
WERNER LADDER: Earns $5.1 Million for Month Ended September 30

                             *********

COMPLETE RETREATS: Files Operating Report for Month Ended Sept. 30
------------------------------------------------------------------

                      Complete Retreats, LLC
                          Balance Sheet
                     As of September 30, 2006

                              ASSETS

Unrestricted Cash                                            $0
Restricted Cash                                               -
                                                 --------------
Total Cash                                                    0

Accounts Receivable (Net)                                     -
Inventory                                                     -
Notes Receivable                                              -
Prepaid Expenses                                         63,934
Other                                                         -
                                                 --------------
Total Current Assets                                     63,934

Property, Plant & Equipment                           5,620,021
Less: Accumulated Depreciation/Depletion                      -
                                                 --------------
Net Property, Plant & Equipment                       5,620,021

Due from Insiders                                             -
Other Assets - Net of Amortization                            -
Other                                                   487,329
                                                 --------------
Total Assets                                         $6,171,284
                                                 ==============

                   LIABILITIES & OWNERS' EQUITY

Postpetition Liabilities
   Accounts Payable                                          $0
   Taxes Payable                                              -
   Notes Payable                                              -
   Professional Fees                                          -
   Secured Debt                                               -
   Other                                                      -
                                                 --------------
Total Postpetition Liabilities                                -

Prepetition Liabilities
   Secured Debt                                               -
   Priority Debt                                              -
   Unsecured Debt                                     1,501,049
   Other                                                429,865
                                                 --------------
Total Prepetition Liabilities                         1,930,914
                                                 --------------
Total Liabilities                                     1,930,914

Equity
   Prepetition Owners' Equity                         4,240,370
   Postpetition Cumulative Profit or Loss                     -
   Direct Charges to Equity                                   -
                                                 --------------
Total Equity                                          4,240,370
                                                 --------------
Total Liabilities & Owners' Equity                   $6,171,284
                                                 ==============

                      Complete Retreats, LLC
                     Statement of Operations
                     September 1 to 30, 2006

Revenues
   Gross Revenues                                            $0
   Less: Returns & Discounts                                  -
                                                 --------------
Net Revenue                                                   0

Cost of Goods Sold
   Material                                                   -
   Direct Labor
   Direct Overhead                                            -
                                                 --------------
Total Cost of Goods Sold                                      -
                                                 --------------
Gross Profit                                                  -

Operating Expenses
   Officer/Insider Compensation                               -
   Selling & Marketing                                        -
   General Administration                                     -
   Rent & Lease                                               -
   Other                                                      -
                                                 --------------
Total Operating Expenses                                      0
                                                 --------------
Income Before Non-Operating Income & Expenses                 0

Other Income & Expenses
   Non-operating Income                                       -
   Non-operating Expense                                      -
   Interest Expense                                           -
   Depreciation/Depletion                                     -
   Amortization                                               -
   Other                                                      -
                                                 --------------
Net Other Income & Expenses                                   -

Reorganization Expenses
   Professional Fees                                          -
   U.S. Trustee Fees                                          -
   Other                                                      -
                                                 --------------
Total Reorganization Expenses                                 0
                                                 --------------
Income Tax                                                    0
                                                 --------------
Net Profit (Loss)                                            $0
                                                 ==============

Headquartered in Westport, Connecticut, Complete Retreats LLC
operates five-star hospitality and real estate management
businesses.  In addition to its mainline destination club
business, the Debtor also operates an air travel program for
destination club members, a villa business, luxury car rental
services, wine sales services, fine art sales program, and other
amenity programs for members.  Complete Retreats and its debtor-
affiliates filed for chapter 11 protection on July 23, 2006
(Bankr. D. Conn. Case No. 06-50245).  Nicholas H. Mancuso, Esq.
and Jeffrey K. Daman, Esq. at Dechert LLP represent the Debtors in
their restructuring efforts.  Michael J. Reilly, Esq., at Bingham
McCutchen LP, in Hartford, Connecticut, serves as counsel to the
Official Committee of Unsecured Creditors.  No estimated assets
have been listed in the Debtors' schedules, however, the Debtors
disclosed $308,000,000 in total debts.  (Complete Retreats
Bankruptcy News, Issue No. 12; Bankruptcy Creditors' Service Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


COMPLETE RETREATS: Distinctive Earns $90,155 in September 2006
--------------------------------------------------------------

                    Distinctive Retreats, LLC
                          Balance Sheet
                     As of September 30, 2006

                              ASSETS

Unrestricted Cash                                      $480,583
Restricted Cash                                               -
                                                 --------------
Total Cash                                              480,583

Accounts Receivable (Net)                                57,385
Inventory                                                75,776
Notes Receivable                                              -
Prepaid Expenses                                        198,555
Other                                                         -
                                                 --------------
Total Current Assets                                    331,716

Property, Plant & Equipment                         107,834,187
Less: Accumulated Depreciation/Depletion             (2,865,315)
                                                 --------------
Net Property, Plant & Equipment                     104,968,872

Due from Insiders                                             -
Other Assets - Net of Amortization                    7,239,166
Other                                               125,565,653
                                                 --------------
Total Assets                                       $238,585,990
                                                 ==============

                   LIABILITIES & OWNERS' EQUITY

Postpetition Liabilities
   Accounts Payable                                       ($485)
   Taxes Payable                                              -
   Notes Payable                                      7,611,354
   Professional Fees                                          -
   Secured Debt                                               -
   Other                                             (1,070,591)
                                                 --------------
Total Postpetition Liabilities                        6,540,278

Prepetition Liabilities
   Secured Debt                                      30,151,346
   Priority Debt                                              -
   Unsecured Debt                                    35,377,822
   Other                                             25,340,264
                                                 --------------
Total Prepetition Liabilities                        90,869,432
                                                 --------------
Total Liabilities                                    97,409,710

Equity
   Prepetition Owners' Equity                       140,982,311
   Postpetition Cumulative Profit or Loss               193,248
   Direct Charges to Equity                                   -
                                                 --------------
Total Equity                                        141,175,559
                                                 --------------
Total Liabilities & Owners' Equity                 $238,585,269
                                                 ==============

                    Distinctive Retreats, LLC
                     Statement of Operations
                     September 1 to 30, 2006

Revenues
   Gross Revenues                                      $774,655
   Less: Returns & Discounts                                  -
                                                 --------------
Net Revenue                                             774,655

Cost of Goods Sold
   Material                                             367,447
   Direct Labor
   Direct Overhead                                            -
                                                 --------------
Total Cost of Goods Sold                                367,447
                                                 --------------
Gross Profit                                            407,208

Operating Expenses
   Officer/Insider Compensation                               -
   Selling & Marketing                                    9,250
   General Administration                                     -
   Rent & Lease                                               -
   Other                                                      -
                                                 --------------
Total Operating Expenses                                  9,250
                                                 --------------
Income Before Non-Operating Income & Expenses           397,958

Other Income & Expenses
   Non-operating Income                                       -
   Non-operating Expense                                      -
   Interest Expense                                     226,181
   Depreciation/Depletion                                76,595
   Amortization                                          72,298
   Other                                                (67,271)
                                                 --------------
Net Other Income & Expenses                             307,803

Reorganization Expenses
   Professional Fees                                          -
   U.S. Trustee Fees                                          -
   Other                                                      -
                                                 --------------
Total Reorganization Expenses                                 -
                                                 --------------
Income Tax                                                    -
                                                 --------------
Net Profit (Loss)                                       $90,155
                                                 ==============

Headquartered in Westport, Connecticut, Complete Retreats LLC
operates five-star hospitality and real estate management
businesses.  In addition to its mainline destination club
business, the Debtor also operates an air travel program for
destination club members, a villa business, luxury car rental
services, wine sales services, fine art sales program, and other
amenity programs for members.  Complete Retreats and its debtor-
affiliates filed for chapter 11 protection on July 23, 2006
(Bankr. D. Conn. Case No. 06-50245).  Nicholas H. Mancuso, Esq.
and Jeffrey K. Daman, Esq. at Dechert LLP represent the Debtors in
their restructuring efforts.  Michael J. Reilly, Esq., at Bingham
McCutchen LP, in Hartford, Connecticut, serves as counsel to the
Official Committee of Unsecured Creditors.  No estimated assets
have been listed in the Debtors' schedules, however, the Debtors
disclosed $308,000,000 in total debts.  (Complete Retreats
Bankruptcy News, Issue No. 12; Bankruptcy Creditors' Service Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


COMPLETE RETREATS: Legendary Files September 2006 Operating Report
------------------------------------------------------------------

                     Legendary Retreats, LLC
                          Balance Sheet
                     As of September 30, 2006

                              ASSETS

Unrestricted Cash                                       $19,598
Restricted Cash                                               -
                                                 --------------
Total Cash                                               19,598

Accounts Receivable (Net)                               225,017
Inventory                                                     -
Notes Receivable                                        677,125
Prepaid Expenses                                         56,296
Other                                                   115,000
                                                 --------------
Total Current Assets                                  1,073,438

Property, Plant & Equipment                             829,032
Less: Accumulated Depreciation/Depletion                      -
                                                 --------------
Net Property, Plant & Equipment                         829,032

Due from Insiders                                             -
Other Assets - Net of Amortization                            -
Other                                                16,626,008
                                                 --------------
Total Assets                                        $18,548,076
                                                 ==============

                   LIABILITIES & OWNERS' EQUITY

Postpetition Liabilities
   Accounts Payable                                    ($45,220)
   Taxes Payable                                              -
   Notes Payable                                              -
   Professional Fees                                          -
   Secured Debt                                               -
   Other                                                 36,635
                                                 --------------
Total Postpetition Liabilities                           (8,585)

Prepetition Liabilities
   Secured Debt                                               -
   Priority Debt                                              -
   Unsecured Debt                                       394,621
   Other                                              2,717,355
                                                 --------------
Total Prepetition Liabilities                         3,111,976
                                                 --------------
Total Liabilities                                     3,103,391

Equity
   Prepetition Owners' Equity                        15,437,344
   Postpetition Cumulative Profit or Loss                 7,341
   Direct Charges to Equity                                   -
                                                 --------------
Total Equity                                         15,444,685
                                                 --------------
Total Liabilities & Owners' Equity                  $18,548,076
                                                 ==============

                     Legendary Retreats, LLC
                     Statement of Operations
                     September 1 to 30, 2006

Revenues
   Gross Revenues                                       $77,553
   Less: Returns & Discounts                                  -
                                                 --------------
Net Revenue                                              77,553

Cost of Goods Sold
   Material                                              23,251
   Direct Labor                                           2,903
   Direct Overhead                                            -
                                                 --------------
Total Cost of Goods Sold                                 26,154
                                                 --------------
Gross Profit                                             51,399

Operating Expenses
   Officer/Insider Compensation                               -
   Selling & Marketing                                    1,100
   General Administration                                 2,673
   Rent & Lease                                          33,974
   Other                                                 50,939
                                                 --------------
Total Operating Expenses                                 88,686
                                                 --------------
Income Before Non-Operating Income & Expenses           (37,287)

Other Income & Expenses
   Non-operating Income                                       -
   Non-operating Expense                                      -
   Interest Expense                                           -
   Depreciation/Depletion                                     -
   Amortization                                               -
   Other                                                  7,193
                                                 --------------
Net Other Income & Expenses                               7,193

Reorganization Expenses
   Professional Fees                                        477
   U.S. Trustee Fees                                          -
   Other                                                      -
                                                 --------------
Total Reorganization Expenses                               477
                                                 --------------
Income Tax                                                    -
                                                 --------------
Net Profit (Loss)                                      ($44,957)
                                                 ==============

Headquartered in Westport, Connecticut, Complete Retreats LLC
operates five-star hospitality and real estate management
businesses.  In addition to its mainline destination club
business, the Debtor also operates an air travel program for
destination club members, a villa business, luxury car rental
services, wine sales services, fine art sales program, and other
amenity programs for members.  Complete Retreats and its debtor-
affiliates filed for chapter 11 protection on July 23, 2006
(Bankr. D. Conn. Case No. 06-50245).  Nicholas H. Mancuso, Esq.
and Jeffrey K. Daman, Esq. at Dechert LLP represent the Debtors in
their restructuring efforts.  Michael J. Reilly, Esq., at Bingham
McCutchen LP, in Hartford, Connecticut, serves as counsel to the
Official Committee of Unsecured Creditors.  No estimated assets
have been listed in the Debtors' schedules, however, the Debtors
disclosed $308,000,000 in total debts.  (Complete Retreats
Bankruptcy News, Issue No. 12; Bankruptcy Creditors' Service Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


COMPLETE RETREATS: Preferred Files September 2006 Operating Report
------------------------------------------------------------------

                     Preferred Retreats, LLC
                          Balance Sheet
                     As of September 30, 2006

                              ASSETS

Unrestricted Cash                                      $596,257
Restricted Cash                                         319,965
                                                 --------------
Total Cash                                              916,222

Accounts Receivable (Net)                               725,623
Inventory                                             2,073,687
Notes Receivable                                        479,146
Prepaid Expenses                                      3,819,738
Other                                                 1,097,667
                                                 --------------
Total Current Assets                                  8,195,861

Property, Plant & Equipment                           7,574,013
Less: Accumulated Depreciation/Depletion             (2,144,499)
                                                 --------------
Net Property, Plant & Equipment                       5,429,514

Due from Insiders                                       831,744
Other Assets - Net of Amortization                        1,555
Other                                                48,975,662
                                                 --------------
Total Assets                                        $64,350,558
                                                 ==============

                   LIABILITIES & OWNERS' EQUITY

Postpetition Liabilities
   Accounts Payable                                   ($169,428)
   Taxes Payable                                              -
   Notes Payable                                        179,982
   Professional Fees                                          -
   Secured Debt                                               -
   Other                                              9,360,562
                                                 --------------
Total Postpetition Liabilities                        9,371,116

Prepetition Liabilities
   Secured Debt                                          43,411
   Priority Debt                                              -
   Unsecured Debt                                    12,858,229
   Other                                            137,195,828
                                                 --------------
Total Prepetition Liabilities                       150,097,468
                                                 --------------
Total Liabilities                                   159,468,584

Equity
   Prepetition Owners' Equity                       (88,121,066)
   Postpetition Cumulative Profit or Loss            (6,996,238)
   Direct Charges to Equity                                   -
                                                 --------------
Total Equity                                        (95,117,304)
                                                 --------------
Total Liabilities & Owners' Equity                  $64,351,280
                                                 ==============

                     Preferred Retreats, LLC
                     Statement of Operations
                     September 1 to 30, 2006

Revenues
   Gross Revenues                                      $997,444
   Less: Returns & Discounts                             (4,250)
                                                 --------------
Net Revenue                                             993,194

Cost of Goods Sold
   Material                                           1,491,481
   Direct Labor
   Direct Overhead                                      387,264
                                                 --------------
Total Cost of Goods Sold                              1,878,745
                                                 --------------
Gross Profit                                           (885,551)

Operating Expenses
   Officer/Insider Compensation                         148,324
   Selling & Marketing                                   31,533
   General Administration                             1,309,556
   Rent & Lease                                         357,095
   Other                                                354,637
                                                 --------------
Total Operating Expenses                              2,201,145
                                                 --------------
Income Before Non-Operating Income & Expenses        (3,086,696)

Other Income & Expenses
   Non-operating Income
   Non-operating Expense                                104,475
   Interest Expense                                           -
   Depreciation/Depletion                                57,536
   Amortization                                          30,000
   Other                                                (29,704)
                                                 --------------
Net Other Income & Expenses                             162,307

Reorganization Expenses
   Professional Fees                                     36,873
   U.S. Trustee Fees
   Other                                                  1,909
                                                 --------------
Total Reorganization Expenses                            38,782
                                                 --------------
Income Tax                                                    -
                                                 --------------
Net Profit (Loss)                                   ($3,287,785)
                                                 ==============

                     Preferred Retreats, LLC
           Consolidated Cash Receipts and Disbursements
                     September 1 to 31, 2006

Cash - Beginning of Month                              $813,240

Receipts from Operations
   Cash Sales                                           640,520

Collection of Accounts Receivable
   Prepetition
   Postpetition
                                                 --------------
Total Operating Receipts                                640,520

Non-operating Receipts
   Loans & Advances                                   1,395,500
   Sale of Assets                                        25,000
   Other                                                170,000
                                                 --------------
Total Non-operating Receipts                          1,590,500
                                                 --------------
Total Receipts                                        2,231,020
                                                 --------------
Total Cash Available                                  3,044,260

Operating Disbursements
   Gross Payroll                                        814,030
   Payroll Taxes Paid                                         -
   Sales, Use & Other Taxes Paid                         21,921
   Secured/Rental/Leases                                  8,902
   Utilities                                             58,159
   Insurance                                            143,623
   Mortgages                                                  -
   Interest                                                   -
   Employee Expenses                                     21,178
   House Keeping & Contract Labor                        77,660
   Repairs & Maintenance                                 27,417
   Field Expenses                                       165,724
   International Destination Expenses                   174,333
   HOA                                                   44,966
   Other                                                148,864
                                                 --------------
Total Operating Disbursements                         1,706,777

Reorganization Expenses
   Professional Fees                                          -
   U.S. Trustee Fees                                          -
   Other                                                150,000
                                                 --------------
Total Reorganization Expenses                           150,000
                                                 --------------
Total Disbursements                                   1,856,777
                                                 --------------
Net Cash Flow                                           274,242
                                                 --------------
Cash - End of Month                                  $1,187,483
                                                 ==============

Headquartered in Westport, Connecticut, Complete Retreats LLC
operates five-star hospitality and real estate management
businesses.  In addition to its mainline destination club
business, the Debtor also operates an air travel program for
destination club members, a villa business, luxury car rental
services, wine sales services, fine art sales program, and other
amenity programs for members.  Complete Retreats and its debtor-
affiliates filed for chapter 11 protection on July 23, 2006
(Bankr. D. Conn. Case No. 06-50245).  Nicholas H. Mancuso, Esq.
and Jeffrey K. Daman, Esq. at Dechert LLP represent the Debtors in
their restructuring efforts.  Michael J. Reilly, Esq., at Bingham
McCutchen LP, in Hartford, Connecticut, serves as counsel to the
Official Committee of Unsecured Creditors.  No estimated assets
have been listed in the Debtors' schedules, however, the Debtors
disclosed $308,000,000 in total debts.  (Complete Retreats
Bankruptcy News, Issue No. 12; Bankruptcy Creditors' Service Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


COMPLETE RETREATS: Private Retreats Earns $61,966 in Sept. 2006
---------------------------------------------------------------

                      Private Retreats, LLC
                          Balance Sheet
                     As of September 30, 2006

                              ASSETS

Unrestricted Cash                                       $70,021
Restricted Cash                                           1,676
                                                 --------------
Total Cash                                               71,697

Accounts Receivable (Net)                                     -
Inventory                                                44,131
Notes Receivable                                        570,356
Prepaid Expenses                                         35,000
Other                                                         -
                                                 --------------
Total Current Assets                                    649,487

Property, Plant & Equipment                          54,284,950
Less: Accumulated Depreciation/Depletion             (7,710,529)
                                                 --------------
Net Property, Plant & Equipment                      46,574,421

Due from Insiders                                             -
Other Assets - Net of Amortization                   10,836,445
Other                                                21,903,427
                                                 --------------
Total Assets                                        $80,035,477
                                                 ==============

                   LIABILITIES & OWNERS' EQUITY

Postpetition Liabilities
   Accounts Payable                                          $0
   Taxes Payable                                              -
   Notes Payable                                              -
   Professional Fees                                          -
   Secured Debt                                               -
   Other                                                354,852
                                                 --------------
Total Postpetition Liabilities                          354,852

Prepetition Liabilities
   Secured Debt                                       3,357,662
   Priority Debt                                              -
   Unsecured Debt                                    32,845,004
   Other                                             17,007,533
                                                 --------------
Total Prepetition Liabilities                        53,210,199
                                                 --------------
Total Liabilities                                    53,565,051

Equity
   Prepetition Owners' Equity                        26,664,617
   Postpetition Cumulative Profit or Loss              (194,191)
   Direct Charges to Equity                                   -
                                                 --------------
Total Equity                                         26,470,426
                                                 --------------
Total Liabilities & Owners' Equity                  $80,035,477
                                                 ==============

                      Private Retreats, LLC
                     Statement of Operations
                     September 1 to 30, 2006

Revenues
   Gross Revenues                                      $488,015
   Less: Returns & Discounts                                  -
                                                 --------------
Net Revenue                                             488,015

Cost of Goods Sold
   Material                                             149,478
   Direct Labor                                               -
   Direct Overhead                                            -
                                                 --------------
Total Cost of Goods Sold                                149,478
                                                 --------------
Gross Profit                                            338,537

Operating Expenses
   Officer/Insider Compensation                               -
   Selling & Marketing                                        -
   General Administration                                     -
   Rent & Lease                                               -
   Other                                                      -
                                                 --------------
Total Operating Expenses                                      -
                                                 --------------
Income Before Non-Operating Income & Expenses           338,537

Other Income & Expenses
   Non-operating Income                                       -
   Non-operating Expense                                      -
   Interest Expense                                     417,711
   Depreciation/Depletion                               136,693
   Amortization                                        (328,447)
   Other                                                 50,614
                                                 --------------
Net Other Income & Expenses                             276,571

Reorganization Expenses
   Professional Fees                                          -
   U.S. Trustee Fees                                          -
   Other                                                      -
                                                 --------------
Total Reorganization Expenses                                 -
                                                 --------------
Income Tax                                                    -
                                                 --------------
Net Profit (Loss)                                       $61,966
                                                 ==============

Headquartered in Westport, Connecticut, Complete Retreats LLC
operates five-star hospitality and real estate management
businesses.  In addition to its mainline destination club
business, the Debtor also operates an air travel program for
destination club members, a villa business, luxury car rental
services, wine sales services, fine art sales program, and other
amenity programs for members.  Complete Retreats and its debtor-
affiliates filed for chapter 11 protection on July 23, 2006
(Bankr. D. Conn. Case No. 06-50245).  Nicholas H. Mancuso, Esq.
and Jeffrey K. Daman, Esq. at Dechert LLP represent the Debtors in
their restructuring efforts.  Michael J. Reilly, Esq., at Bingham
McCutchen LP, in Hartford, Connecticut, serves as counsel to the
Official Committee of Unsecured Creditors.  No estimated assets
have been listed in the Debtors' schedules, however, the Debtors
disclosed $308,000,000 in total debts.  (Complete Retreats
Bankruptcy News, Issue No. 12; Bankruptcy Creditors' Service Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


FEDERAL-MOGUL: Files Operating Report for Month Ended Sept. 30
--------------------------------------------------------------

                Federal-Mogul Global, Inc., et al.
                     Unaudited Balance Sheet
                      As of September 30, 2006
                          (In millions)

                              Assets

Cash and equivalents                                     $837.6
Accounts receivable                                       596.8
Inventories                                               449.1
Deferred taxes                                             96.8
Prepaid expenses and other current assets                 100.5
                                                     ----------
Total current assets                                    2,080.8

Summary of Unpaid Postpetition Debits                     (73.6)
Intercompany Loans Receivable (Payable)                 2,286.7
                                                     ----------
Intercompany Balances                                   2,213.1

Property, plant and equipment                             830.7
Goodwill                                                  931.9
Other intangible assets                                   383.9
Insurance recoverable                                     835.0
Other non-current assets                                  898.9
                                                     ----------
Total Assets                                           $8,174.3
                                                     ==========

               Liabilities and Shareholders' Equity

Short-term debt                                           555.2
Accounts payable                                          216.9
Accrued compensation                                       72.0
Restructuring and rationalization reserves                 21.7
Current portion of asbestos liability                         -
Interest payable                                            3.0
Other accrued liabilities                                 270.6
                                                     ----------
Total current liabilities                               1,139.4

Long-term debt                                                -
Post-employment benefits                                2,003.4
Other accrued liabilities                                 790.6
Liabilities subject to compromise                       6,017.1

Shareholders' equity:
    Preferred stock                                     1,050.6
    Common stock                                          565.8
    Additional paid-in capital                          8,068.6
    Accumulated deficit                               (10,381.0)
    Accumulated other comprehensive income             (1,080.1)
    Other                                                     -
                                                     ----------
Total Shareholders' Equity                             (1,776.1)
                                                     ----------
Total Liabilities and Shareholders' Equity             $8,174.4
                                                     ==========

                Federal-Mogul Global, Inc., et al.
                Unaudited Statement of Operations
               For the Month Ended September 30, 2006
                          (In millions)

Net sales                                                $261.3
Cost of products sold                                     219.2
                                                     ----------
Gross margin                                               42.1

Selling, general & administrative expenses                (40.6)
Amortization                                               (1.1)
Reorganization items                                        8.4
Interest expense, net                                     (13.5)
Other expense, net                                          8.8
                                                     ----------
Earnings before Income Taxes                              (12.7)

Income Tax Expense                                         12.1
                                                     ----------
Earnings before effect of change in acctg principle        (0.6)
Cumulative effect of change in acctg principle                -
                                                     ----------
Net Earnings (loss)                                       ($0.6)
                                                     ==========

                Federal-Mogul Global, Inc., et al.
                Unaudited Statement of Cash Flows
               For the month ended September 30, 2006
                          (In millions)

Cash Provided From (Used By) Operating Activities:
    Net earning (loss)                                    ($0.6)
Adjustments to reconcile net earnings (loss) to net cash:
    Depreciation and amortization                          12.5
    Adjustment of assets held for sale and other
      long-lived assets to fair value                         -
    Asbestos charge                                           -
    Summary of unpaid postpetition debits                     -
    Cumulative effect of change in accounting principle       -
    Change in post-employment benefits                     (8.7)
    Decrease (increase) in accounts receivable            (31.9)
    Decrease (increase) in inventories                      5.7
    Increase (decrease) in accounts payable               (10.2)
    Change in other assets and other liabilities           (2.6)
    Change in restructuring charge                            -
    Refunds (payments) against asbestos liability             -
                                                     ----------
Net Cash Provided From Operating Activities               (35.8)

Cash Provided From (Used By) Investing Activities:
    Expenditures for property, plant & equipment           (5.1)
    Proceeds from sale of property, plant & equipment         -
    Proceeds from sale of businesses                          -
    Business acquisitions, net of cash acquired               -
    Other                                                     -
                                                     ----------
Net Cash Provided From (Used By) Investing Activities      (5.1)

Cash Provided From (Used By) Financing Activities:
    Increase (decrease) in debt                            44.1
    Sale of accounts receivable under securitization          -
    Dividends                                                 -
    Other                                                  (3.9)
                                                     ----------
Net Cash Provided From Financing Activities                40.2

Increase in Cash and Equivalents                           (0.7)

Cash and equivalents at beginning of period               838.3
                                                     ----------
Cash and equivalents at end of period                    $837.6
                                                     ==========

Headquartered in Southfield, Michigan, Federal-Mogul Corporation
-- http://www.federal-mogul.com/-- is an automotive parts company  
with worldwide revenue of some $6 billion.  The Company filed for
chapter 11 protection on Oct. 1, 2001 (Bankr. Del. Case No.
01- 10582).  Lawrence J. Nyhan Esq., James F. Conlan Esq., and
Kevin T. Lantry Esq., at Sidley Austin Brown & Wood, and Laura
Davis Jones Esq., at Pachulski, Stang, Ziehl, Young, Jones &
Weintraub, P.C., represent the Debtors in their restructuring
efforts.  When the Debtors filed for protection from their
creditors, they listed $10.15 billion in assets and $8.86 billion
in liabilities.  Federal-Mogul Corp.'s U.K. affiliate, Turner &
Newall, is based at Dudley Hill, Bradford. Peter D. Wolfson, Esq.,
at Sonnenschein Nath & Rosenthal; and Charlene D. Davis, Esq.,
Ashley B. Stitzer, Esq., and Eric M. Sutty, Esq., at The Bayard
Firm represent the Official Committee of Unsecured Creditors.  
(Federal-Mogul Bankruptcy News, Issue No. 114; Bankruptcy
Creditors' Service Inc., http://bankrupt.com/newsstand/or  
215/945-7000).


FOAMEX INT'L: Earns $7.7 Million for the Month Ended October 1
--------------------------------------------------------------

             Foamex International, et al., as Debtors
                   Consolidated Balance Sheet
                     As of October 1, 2006

                              ASSETS

Current Assets
      Cash                                           $2,439,000
      Accounts Receivable, net                      193,939,000
      Inventory                                     118,105,000
      Other current assets                           22,185,000
                                                  -------------
Total current assets                                336,667,000

Land & land improvements                              4,918,000
Buildings                                            86,782,000
Leasehold improvement                                 6,437,000
Machinery & Equipment                               202,188,000
Furniture & Fixtures                                  5,084,000
Auto equipment                                        7,741,000
Computer equipment                                    8,716,000
Construction in progress                              3,339,000
Accumulated depreciation                           (230,306,000)
                                                  -------------
Total property plant & equipment, net                94,899,000
        
Goodwill, net                                        86,191,000
Debt Issuance costs, net                              1,935,000
Investment in subsidiaries                           15,333,000
Long-term intercompany receivable                     4,850,000
Other Assets                                         56,485,000
                                                  -------------
Total Assets                                       $596,361,000
                                                  =============

              LIABILITIES & STOCKHOLDERS' DEFICIENCY

Current Liabilities
      Revolver borrowings                           $58,368,000
      Current portion of long-term debt              86,228,000
      Accounts payable                              106,053,000
      Intercompany                                      (12,000)
      Accrued employee costs                         19,580,000
      Accrued rebates                                10,487,000
      Accrued interest                                3,863,000
      Other current liabilities                      24,056,000
                                                  -------------
Total current liabilities                           308,623,000

Long-term debt                                          214,000
Intercompany debt                                             -
Liability Subject to Compromise                     664,282,000
Minority Interest                                       245,000
Other liabilities                                    27,112,000
                                                  -------------
Total Long-Term Liabilities                         691,853,000
                                                  -------------
Total Liabilities                                 1,000,476,000

Common stock                                            282,000
Preferred stock                                          15,000
Additional paid-in capital                          103,536,000
Treasury stock                                      (27,969,000)
Partners' capital                                             -
Other comprehensive income (loss)                   (38,243,000)
Shareholder loans                                    (9,221,000)
Accumulated deficit                                (432,515,000)
                                                  -------------
Stockholders' deficiency                           (404,115,000)
                                                  -------------
Total Liabilities & Stockholders Deficiency        $596,361,000
                                                  =============

           Foamex International, et al., as Debtors
                 Consolidated Income Statement
                 August 27 to October 1, 2006

Gross Sales                                        $136,016,000
Rebates, Discount & Sale Allowance                   (5,878,000)
                                                  -------------
Net Sales                                           130,138,000

Material                                             82,749,000
Labor                                                 4,490,000
Overhead                                             12,995,000
Asset Impairments                                        79,000
Freight/Shipping                                      5,080,000
                                                  -------------
Cost of Sales                                       105,393,000
                                                  -------------
Gross Profit                                         24,745,000

Labor Expense                                         4,788,000
Indirect Materials & Samples                            286,000
Equipment & Maintenance Expense                          41,000
Facility Expense                                        146,000
Travel & Entertainment                                  340,000
Technology                                              231,000
Professional Fees & Services                          2,154,000
Other Miscellaneous Expense                             270,000
Insurance & Tax                                         460,000
Bad debt expense                                       (322,000)
Bank/Collection Costs                                    57,000
Transportation Cost                                      13,000
Depreciation/Amortization                               507,000
Corp. Cost to COS                                      (856,000)
                                                  -------------
Selling, general & admin expenses                     8,116,000

Loss (gain) on sale of assets                           (17,000)
Restructuring & Impairment Charges                     (155,000)
                                                  -------------
Income from operations                               16,768,000

Interest Expense                                      8,631,000
Equity in earnings of JV & non-debtor subs              728,000
Other Income & (Expense)                                 59,000
Professional Fees                                       824,000
Provision/(Gains) - Rejected Contracts                 (153,000)
Bankruptcy Filing Fees                                        -
Other Expense (Income)                                 (134,000)
Debt Adjustment Gain/Loss                                     -
                                                  -------------
Reorganization Expense (Income)                         537,000
                                                  -------------
Income before Tax                                     8,387,000
Tax Provision                                           627,000
                                                  -------------
Net Income                                           $7,760,000
                                                  =============

Headquartered in Linwood, Pa., Foamex International Inc.
-- http://www.foamex.com/-- is the world's leading producer of  
comfort cushioning for bedding, furniture, carpet cushion and
automotive markets.  The Company also manufactures high-
performance polymers for diverse applications in the industrial,
aerospace, defense, electronics and computer industries.  The
Company and eight affiliates filed for chapter 11 protection on
Sept. 19, 2005 (Bankr. Del. Case Nos. 05-12685 through 05-12693).
Attorneys at Paul, Weiss, Rifkind, Wharton & Garrison LLP,
represent the Debtors in their restructuring efforts.  Houlihan,
Lokey, Howard and Zukin and O'Melveny & Myers LLP are advising the
ad hoc committee of Senior Secured Noteholders.  Kenneth A. Rosen,
Esq., and Sharon L. Levine, Esq., at Lowenstein Sandler PC and
Donald J. Detweiler, Esq., at Saul Ewings, LP, represent the
Official Committee of Unsecured Creditors.  As of July 3, 2005,
the Debtors reported $620,826,000 in total assets and $744,757,000
in total debts.  (Foamex International Bankruptcy News, Issue No.
30; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


O'SULLIVAN INDUSTRIES: Files August Cash Receipts & Disbursements
-----------------------------------------------------------------

                    O'Sullivan Industries, Inc.
                  Cash Receipts and Disbursements
                    Month Ended August 31, 2006

Funds at the beginning of period                       $115,259
Receipts                                             53,181,052
                                                    -----------
Total Cash Available for Operations                 $53,296,311
                                                    ===========

Disbursements:
   Operating expenses - fees & taxes:
      U.S. Trustee quarterly fee                              -
      Federal Taxes                                           -
      State Taxes                                             -
      Other Taxes                                             -
   Other operating expenses                         $50,787,464
   Plan payments:
      Administrative Claims                           2,016,071
      DIP Facility Claims                                     -
      Class  1 Priority Claims                                -
      Class 2A Senior Credit Facility Claims                  -
      Class 2B Other Secured Claims                           -
      Class 2C Senior Secured Notes Claims                    -
      Class 3A General Unsecured Claims                       -
      Class 3B Senior Subordinated Noted Claims               -
      Class  4 Other Claims against Holdings                  -
                                                    -----------
      Total Disbursements                            52,803,535
                                                    -----------
Ending Cash Balance                                    $492,776
                                                    ===========

Headquartered in Roswell, Georgia, O'Sullivan Industries Holdings,
Inc. -- http://www.osullivan.com/-- designs, manufactures, and  
distributes ready-to-assemble furniture and related products,
including desks, computer work centers, bookcases, filing
cabinets, home entertainment centers, commercial furniture, garage
storage units, television, audio, and night stands, dressers, and
bedroom pieces.  O'Sullivan sells its products primarily to large
retailers including OfficeMax, Lowe's, Wal-Mart, Staples, and
Office Depot.  The Company and its subsidiaries filed for chapter
11 protection on Oct. 14, 2005 (Bankr. N.D. Ga. Case No.
05-83049).  Joel H. Levitin, Esq., at Dechert LLP, represents the
Debtors.

Michael H. Goldstein, Esq., Eric D. Winston, Esq., and Christine
M. Pajak, Esq., at Stutman, Treister & Glatt, P.C., represent the
Official Committee of Unsecured Creditors.  On Sept. 30, 2005, the
Debtor listed $161,335,000 in assets and $254,178,000 in debts.   
(O'Sullivan Bankruptcy News, Issue No. 23; Bankruptcy Creditors'
Service, Inc., http://bankrupt.com/newsstand/or 215/945-7000).


O'SULLIVAN INDUSTRIES: Files Sept. Cash Receipts & Disbursements
----------------------------------------------------------------

                    O'Sullivan Industries, Inc.
                 Cash Receipts and Disbursements
                   Month Ended September 30, 2006

Funds at the beginning of period                       $492,775
Receipts                                             45,750,616
                                                    -----------
Total Cash Available for Operations                 $46,243,391
                                                    ===========

Disbursements:
   Operating expenses - fees & taxes:
      U.S. Trustee quarterly fee                              -
      Federal Taxes                                           -
      State Taxes                                       $71,086
      Other Taxes                                             -
   Other operating expenses                          46,142,139
   Plan payments:
      Administrative Claims                                   -
      DIP Facility Claims                                     -
      Class  1 Priority Claims                                -
      Class 2A Senior Credit Facility Claims                  -
      Class 2B Other Secured Claims                           -
      Class 2C Senior Secured Notes Claims                    -
      Class 3A General Unsecured Claims                       -
      Class 3B Senior Subordinated Noted Claims               -
      Class  4 Other Claims against Holdings                  -
                                                    -----------
      Total Disbursements                            46,213,225
                                                    -----------
Ending Cash Balance                                     $30,166
                                                    ===========

O'Sullivan Industries Holdings, Inc., reports $0 cash receipts and
disbursements for the period August 1 to 31, 2006.

Headquartered in Roswell, Georgia, O'Sullivan Industries Holdings,
Inc. -- http://www.osullivan.com/-- designs, manufactures, and  
distributes ready-to-assemble furniture and related products,
including desks, computer work centers, bookcases, filing
cabinets, home entertainment centers, commercial furniture, garage
storage units, television, audio, and night stands, dressers, and
bedroom pieces.  O'Sullivan sells its products primarily to large
retailers including OfficeMax, Lowe's, Wal-Mart, Staples, and
Office Depot.  The Company and its subsidiaries filed for chapter
11 protection on Oct. 14, 2005 (Bankr. N.D. Ga. Case No.
05-83049).  Joel H. Levitin, Esq., at Dechert LLP, represents the
Debtors.

Michael H. Goldstein, Esq., Eric D. Winston, Esq., and Christine
M. Pajak, Esq., at Stutman, Treister & Glatt, P.C., represent the
Official Committee of Unsecured Creditors.  On Sept. 30, 2005, the
Debtor listed $161,335,000 in assets and $254,178,000 in debts.   
(O'Sullivan Bankruptcy News, Issue No. 23; Bankruptcy Creditors'
Service, Inc., http://bankrupt.com/newsstand/or 215/945-7000).


O'SULLIVAN INDUSTRIES: Furniture Reports No Transaction in August
-----------------------------------------------------------------
O'Sullivan Furniture Factory Outlet, Inc., reports $0 cash
receipts and disbursements for the period August 1 to 31, 2006.

Headquartered in Roswell, Georgia, O'Sullivan Industries Holdings,
Inc. -- http://www.osullivan.com/-- designs, manufactures, and  
distributes ready-to-assemble furniture and related products,
including desks, computer work centers, bookcases, filing
cabinets, home entertainment centers, commercial furniture, garage
storage units, television, audio, and night stands, dressers, and
bedroom pieces.  O'Sullivan sells its products primarily to large
retailers including OfficeMax, Lowe's, Wal-Mart, Staples, and
Office Depot.  The Company and its subsidiaries filed for chapter
11 protection on Oct. 14, 2005 (Bankr. N.D. Ga. Case No.
05-83049).  Joel H. Levitin, Esq., at Dechert LLP, represents the
Debtors.

Michael H. Goldstein, Esq., Eric D. Winston, Esq., and Christine
M. Pajak, Esq., at Stutman, Treister & Glatt, P.C., represent the
Official Committee of Unsecured Creditors.  On Sept. 30, 2005, the
Debtor listed $161,335,000 in assets and $254,178,000 in debts.   
(O'Sullivan Bankruptcy News, Issue No. 23; Bankruptcy Creditors'
Service, Inc., http://bankrupt.com/newsstand/or 215/945-7000).


O'SULLIVAN INDUSTRIES: Furniture Reports No Transaction in Sept.
----------------------------------------------------------------
O'Sullivan Furniture Factory Outlet, Inc., reports $0 cash
receipts and disbursements for the period September 1 to 30, 2006.

O'Sullivan Industries Holdings, Inc., reports $0 cash receipts and
disbursements for the period August 1 to 31, 2006.

Headquartered in Roswell, Georgia, O'Sullivan Industries Holdings,
Inc. -- http://www.osullivan.com/-- designs, manufactures, and  
distributes ready-to-assemble furniture and related products,
including desks, computer work centers, bookcases, filing
cabinets, home entertainment centers, commercial furniture, garage
storage units, television, audio, and night stands, dressers, and
bedroom pieces.  O'Sullivan sells its products primarily to large
retailers including OfficeMax, Lowe's, Wal-Mart, Staples, and
Office Depot.  The Company and its subsidiaries filed for chapter
11 protection on Oct. 14, 2005 (Bankr. N.D. Ga. Case No.
05-83049).  Joel H. Levitin, Esq., at Dechert LLP, represents the
Debtors.

Michael H. Goldstein, Esq., Eric D. Winston, Esq., and Christine
M. Pajak, Esq., at Stutman, Treister & Glatt, P.C., represent the
Official Committee of Unsecured Creditors.  On Sept. 30, 2005, the
Debtor listed $161,335,000 in assets and $254,178,000 in debts.   
(O'Sullivan Bankruptcy News, Issue No. 23; Bankruptcy Creditors'
Service, Inc., http://bankrupt.com/newsstand/or 215/945-7000).


O'SULLIVAN INDUSTRIES: Holdings Reports No Transaction in August
----------------------------------------------------------------
O'Sullivan Industries Holdings, Inc., reports $0 cash receipts and
disbursements for the period August 1 to 31, 2006.

Headquartered in Roswell, Georgia, O'Sullivan Industries Holdings,
Inc. -- http://www.osullivan.com/-- designs, manufactures, and  
distributes ready-to-assemble furniture and related products,
including desks, computer work centers, bookcases, filing
cabinets, home entertainment centers, commercial furniture, garage
storage units, television, audio, and night stands, dressers, and
bedroom pieces.  O'Sullivan sells its products primarily to large
retailers including OfficeMax, Lowe's, Wal-Mart, Staples, and
Office Depot.  The Company and its subsidiaries filed for chapter
11 protection on Oct. 14, 2005 (Bankr. N.D. Ga. Case No.
05-83049).  Joel H. Levitin, Esq., at Dechert LLP, represents the
Debtors.

Michael H. Goldstein, Esq., Eric D. Winston, Esq., and Christine
M. Pajak, Esq., at Stutman, Treister & Glatt, P.C., represent the
Official Committee of Unsecured Creditors.  On Sept. 30, 2005, the
Debtor listed $161,335,000 in assets and $254,178,000 in debts.   
(O'Sullivan Bankruptcy News, Issue No. 23; Bankruptcy Creditors'
Service, Inc., http://bankrupt.com/newsstand/or 215/945-7000).


O'SULLIVAN INDUSTRIES: Holdings Reports No Transaction in Sept.
---------------------------------------------------------------
O'Sullivan Industries Holdings, Inc., reports $0 cash receipts and
disbursements for the period September 1 to 30, 2006.

O'Sullivan Industries Holdings, Inc., reports $0 cash receipts and
disbursements for the period August 1 to 31, 2006.

Headquartered in Roswell, Georgia, O'Sullivan Industries Holdings,
Inc. -- http://www.osullivan.com/-- designs, manufactures, and  
distributes ready-to-assemble furniture and related products,
including desks, computer work centers, bookcases, filing
cabinets, home entertainment centers, commercial furniture, garage
storage units, television, audio, and night stands, dressers, and
bedroom pieces.  O'Sullivan sells its products primarily to large
retailers including OfficeMax, Lowe's, Wal-Mart, Staples, and
Office Depot.  The Company and its subsidiaries filed for chapter
11 protection on Oct. 14, 2005 (Bankr. N.D. Ga. Case No.
05-83049).  Joel H. Levitin, Esq., at Dechert LLP, represents the
Debtors.

Michael H. Goldstein, Esq., Eric D. Winston, Esq., and Christine
M. Pajak, Esq., at Stutman, Treister & Glatt, P.C., represent the
Official Committee of Unsecured Creditors.  On Sept. 30, 2005, the
Debtor listed $161,335,000 in assets and $254,178,000 in debts.   
(O'Sullivan Bankruptcy News, Issue No. 23; Bankruptcy Creditors'
Service, Inc., http://bankrupt.com/newsstand/or 215/945-7000).


O'SULLIVAN INDUSTRIES: Virginia Files August Cash Receipts
----------------------------------------------------------

               O'Sullivan Industries Virginia, Inc.
                 Cash Receipts and Disbursements
                   Month Ended August 31, 2006

Funds at the beginning of period                        $16,596
Receipts                                                  3,806
                                                    -----------
Total Cash Available for Operations                     $20,402
                                                    ===========

Disbursements:
   Other operating expenses                              $3,775
                                                    -----------
      Total Disbursements                                 3,775
                                                    -----------
Ending Cash Balance                                     $16,627
                                                    ===========

Headquartered in Roswell, Georgia, O'Sullivan Industries Holdings,
Inc. -- http://www.osullivan.com/-- designs, manufactures, and  
distributes ready-to-assemble furniture and related products,
including desks, computer work centers, bookcases, filing
cabinets, home entertainment centers, commercial furniture, garage
storage units, television, audio, and night stands, dressers, and
bedroom pieces.  O'Sullivan sells its products primarily to large
retailers including OfficeMax, Lowe's, Wal-Mart, Staples, and
Office Depot.  The Company and its subsidiaries filed for chapter
11 protection on Oct. 14, 2005 (Bankr. N.D. Ga. Case No.
05-83049).  Joel H. Levitin, Esq., at Dechert LLP, represents the
Debtors.

Michael H. Goldstein, Esq., Eric D. Winston, Esq., and Christine
M. Pajak, Esq., at Stutman, Treister & Glatt, P.C., represent the
Official Committee of Unsecured Creditors.  On Sept. 30, 2005, the
Debtor listed $161,335,000 in assets and $254,178,000 in debts.   
(O'Sullivan Bankruptcy News, Issue No. 23; Bankruptcy Creditors'
Service, Inc., http://bankrupt.com/newsstand/or 215/945-7000).


O'SULLIVAN INDUSTRIES: Virginia Files September Cash Receipts
-------------------------------------------------------------

               O'Sullivan Industries - Virginia, Inc.
                 Cash Receipts and Disbursements
                   Month Ended September 30, 2006

Funds at the beginning of period                        $16,627
Receipts                                                  4,068
                                                    -----------
Total Cash Available for Operations                     $20,695
                                                    ===========

Disbursements:
   Operating expenses - fees & taxes
      U.S. Trustee quarterly fee                              -
      Federal Taxes                                           -
      State Taxes                                             -
      Other Taxes                                             -
   Other operating expenses                              $6,538
   Plan payments:
      Administrative Claims                                   -
      DIP Facility Claims                                     -
      Class  1 Priority Claims                                -
      Class 2A Senior Credit Facility Claims                  -
      Class 2B Other Secured Claims                           -
      Class 2C Senior Secured Notes Claims                    -
      Class 3A General Unsecured Claims                       -
      Class 3B Senior Subordinated Noted Claims               -
      Class  4 Other Claims against Holdings                  -
                                                    -----------
      Total Disbursements                                 6,538
                                                    -----------
Ending Cash Balance                                     $14,157
                                                    ===========

O'Sullivan Industries Holdings, Inc., reports $0 cash receipts and
disbursements for the period August 1 to 31, 2006.

Headquartered in Roswell, Georgia, O'Sullivan Industries Holdings,
Inc. -- http://www.osullivan.com/-- designs, manufactures, and  
distributes ready-to-assemble furniture and related products,
including desks, computer work centers, bookcases, filing
cabinets, home entertainment centers, commercial furniture, garage
storage units, television, audio, and night stands, dressers, and
bedroom pieces.  O'Sullivan sells its products primarily to large
retailers including OfficeMax, Lowe's, Wal-Mart, Staples, and
Office Depot.  The Company and its subsidiaries filed for chapter
11 protection on Oct. 14, 2005 (Bankr. N.D. Ga. Case No.
05-83049).  Joel H. Levitin, Esq., at Dechert LLP, represents the
Debtors.

Michael H. Goldstein, Esq., Eric D. Winston, Esq., and Christine
M. Pajak, Esq., at Stutman, Treister & Glatt, P.C., represent the
Official Committee of Unsecured Creditors.  On Sept. 30, 2005, the
Debtor listed $161,335,000 in assets and $254,178,000 in debts.   
(O'Sullivan Bankruptcy News, Issue No. 23; Bankruptcy Creditors'
Service, Inc., http://bankrupt.com/newsstand/or 215/945-7000).


REFCO INC: Files September 2006 Cash Receipts and Disbursements
---------------------------------------------------------------
Refco, Inc., and its debtor-affiliates delivered to the Court a
statement of their cash receipts and disbursements for the period
from September 1 to 30, 2006.

Peter F. James, controller of Refco, reports that the company held
a $1,519,115,000 cash balance at the start of the reporting
period.  Refco received $374,284,000 and disbursed $11,763,000 in
cash.  Refco's ending cash balance totals $1,881,636,000.

As paying agent for certain non-debtors and Refco, LLC, the
Debtors disbursed approximately $2,400,000.
  
Mr. James discloses that Refco paid $551,000 in gross wages, of
which approximately $285,000 was paid on behalf of and reimbursed
by the Non-Debtors and Refco LLC.  Refco also withheld $173,000 in
employee payroll taxes, of which $18,000 was remitted to a third
party vendor.

Mr. James states that all taxes due and owing, as well as tax
returns, have been paid and filed for the current period.
  
Refco paid $2,562,000 for professional fees for September, and
$27,878,000 since their bankruptcy filing.  The Debtors did not
pay professional fees on Refco LLC's behalf.

Mr. James says all insurance policies are fully paid for the
current period, including amounts owed for workers' compensation
and disability insurance.

Refco prepared its Monthly Statement in lieu of comprehensive
financial statements.

A full-text copy of Refco's September 2006 Monthly Statement is
available at no charge at http://ResearchArchives.com/t/s?1404
    
Based in New York, Refco Inc. -- http://www.refco.com/-- is a  
diversified financial services organization with operations in 14
countries and an extensive global institutional and retail client
base.  Refco's worldwide subsidiaries are members of principal
U.S. and international exchanges, and are among the most active
members of futures exchanges in Chicago, New York, London and
Singapore.  In addition to its futures brokerage activities, Refco
is a major broker of cash market products, including foreign
exchange, foreign exchange options, government securities,
domestic and international equities, emerging market debt, and OTC
financial and commodity products.  Refco is one of the largest
global clearing firms for derivatives.

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

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

On April 13, 2006, the Court appointed Marc S. Kirschner as Refco
Capital Markets Ltd.'s chapter 11 trustee.  Mr. Kirschner is
represented by Bingham McCutchen LLP.  RCM is Refco's operating
subsidiary based in Bermuda.

Three more affiliates of Refco, Westminster-Refco Management LLC,
Refco Managed Futures LLC, and Lind-Waldock Securities LLC, filed
for chapter 11 protection on June 6, 2006 (Bankr. S.D.N.Y. Case
Nos. 06-11260 through 06-11262).

Refco Commodity Management, Inc., formerly known as CIS
Investments, Inc., a debtor-affiliate of Refco Inc., filed for
chapter 11 protection on Oct. 16, 2006 (Bankr. S.D.N.Y. Case No.
06-12436).  (Refco Bankruptcy News, Issue No. 47; Bankruptcy
Creditors' Service, Inc., http://bankrupt.com/newsstand/or  
215/945-7000).


SATELITES MEXICANOS: Files August 2006 Monthly Operating Report
---------------------------------------------------------------

                 Satelites Mexicanos, S.A. de C.V.
                     Unaudited Balance Sheet
                      As of August 31, 2006
                          (In thousands)

Assets
Current Assets
    Cash & Cash Equivalents                              $28,294
    Accounts Receivable, net                               4,717
    Prepaid Expenses                                       4,840
    Due from Related Parties, net                            834
    Deferred Income Tax Asset ST                             488
                                                       ---------
Total Current Assets                                      39,174

Fixed Assets
    Satellites & Equipment, net                          450,154
    Concessions, net                                     403,297
                                                       ---------
Total Fixed Assets                                       853,451

    Due from Related Parties, Long Term                    2,415
    Other Assets                                           1,250
                                                       ---------
Total Assets                                            $896,290
                                                       =========

Liabilities
Current Liabilities
    Current Maturities of Long Term debt                $525,919
    Accounts Payable                                       4,740
    Accrued Expenses                                       2,462
    Interest Payable                                     118,645
    Due to Related Parties                                 1,843
    Deferred Revenue, Mexican Government                   2,220
                                                       ---------
Total Current Liabilities                               [655,808]

    Sundry Creditors LT                                      158
    Deferred Revenue, Mexican Government                  66,468
    Deferred Income Taxes                                 21,173
                                                       ---------
Total Long Term Liabilities                               87,800
                                                       ---------
Total Liabilities                                       [743,608]

Stockholders equity
    Common Stock                                         390,329
    Preferred Stock                                       31,887
    Accumulated Deficit                                 (242,880)
    Result of Period                                     (26,654)
                                                       ---------
Total Stockholders equity                                152,682
                                                       ---------
Total Liabilities & Stockholders equity                [$896,290]
                                                       =========

                Satelites Mexicanos, S.A. de C.V.
                     Statement of Operations
                   Month ended August 31, 2006
                         (In thousands)

Total Revenue                                             $5,690

Operating Expenses
    Operating Cost                                         1,492
    Selling & Administration Expenses                        942
    Depreciation Expenses & Amortization of
       Concessions                                         5,596
                                                       ---------
Total Operating Expenses                                   8,030
                                                       ---------
Operating Loss                                            (2,340)

Interest Income                                              106
Interest Expenses                                          4,645
Net Foreign Exchange (Gain) Loss                            (287)
                                                       ---------
Total Financing Cost                                       4,464
Other Income (Expenses)                                        8
                                                       ---------
Loss Before Deferred Income Tax                           (6,795)
Deferred Income Tax Expenses (Benefit)                         -
                                                       ---------
Net Income (Loss)                                        ($6,795)
                                                       =========

                Satelites Mexicanos, S.A. de C.V.
                     Statement of Cash Flow
                  Month ended August 31, 2006
                         (In thousands)

Operating Activities
    Net Income (Loss)                                    ($6,795)
    Adjustments to reconcile net loss to operating
    Cash Flow:
       Depreciation Expenses & Amortization of
          Concessions                                      5,596
       Deferred Revenue Mexican Government                  (183)
       Deferred Income Taxes                                   -
                                                       ---------
                                                           5,413
                                                       ---------
    Adjusted Net Loss                                     (1,382)
                                                       ---------
Changes in Assets and Liabilities
    Accounts Receivable                                      164
    Prepaid Insurance                                        829
    Accounts Payable & Accrued Expenses                      244
    Interest Payable                                       1,664
    Due (from)/to related Parties                            608
    Other Assets                                            (717)
                                                       ---------
                                                           2,791
                                                       ---------
Cash Flow Provided by Operating Activities                 1,409
                                                       ---------
Investing Activities
    (Acquisition)/Sale of Equipment                          807
                                                       ---------
Cash Flow Used in Investing Activities                       807
                                                       ---------
Financing Activities
    Accounting Effect of Fixed Rate Notes conversion
       to "UDI" Indexation                                (1,072)
                                                       ---------
Cash Flow Used in Financing Activities                    (1,072)
                                                       ---------
Increase in Cash & Cash Equivalents                        1,144
                                                       ---------
    Cash & Cash Equivalents - Beginning of Period         27,150
                                                       ---------
    Cash & Cash Equivalents - End of Period              $28,295
                                                       =========

Satelites Mexicanos, S.A. de C.V., provides fixed satellite
services in Mexico.  Satmex provides transponder capacity via its
satellites to customers for distribution of network and cable
television programming, direct-to-home television service, on-site
transmission of live news reports, sporting events and other video
feeds.  Satmex also provides satellite transmission capacity to
telecommunications service providers for public telephone networks
in Mexico and elsewhere and to corporate customers for their
private business networks with data, voice and video applications.
Satmex also provides the government of the United Mexican States
with approximately 7% of its satellite capacity for national
security and public purposes without charge, under the terms of
the Orbital Concessions.

The Debtor filed for chapter 11 petition on August 11, 2006
(Bankr. S.D.N.Y. Case No. 06-11868).  Luc A. Despins, Esq., at
Milbank, Tweed Hadley & McCloy LLP represents the Debtor in the
U.S. Bankruptcy proceedings.  Attorneys from Galicia y Robles,
S.C., and Quijano Cortina Lopez y de la Torre give legal advice in
the Debtor's Mexican Bankrutpcy proceedings.  UBS Securities LLC
and Valor Consultores, S.A. de C.V., give financial advice to the
Debtor.  Steven Scheinman, Esq., Michael S. Stamer, Esq., and
Shuba Satyaprasad, Esq., at Akin Gump Strauss Hauer & Feld LLP
give legal advice to the Ad Hoc Existing Bondholders' Committee.
Dennis Jenkins, Esq., and George W. Shuster, Jr., Esq., at Wilmer
Cutler Pickering Hale and Dorr LLP give legal advice to Ad Hoc
Senior Secured Noteholders' Committee.  As of July 24, 2006, the
Debtor has $905,953,928 in total assets and $743,473,721 in total
liabilities.

On May 25, 2005, certain holders of Satmex's Existing Bonds and
Senior Secured Notes filed an involuntary chapter 11 petition
against the Company (Bankr. S.D.N.Y. Case No. 05-13862).
On June 29, 2005, Satmex filed a voluntary petition for a Mexican
reorganization, known as a Concurso Mercantil, which was assigned
to the Second Federal District Court for Civil Matters for the
Federal District in Mexico City.

On August 4, 2005, Satmex filed a petition, pursuant to Section
304 of the Bankruptcy Code to commence a case ancillary to the
Concurso Proceeding and a motion for injunctive relief seeking,
among other things, to enjoin actions against Satmex or its assets
(Bankr. S.D.N.Y. Case No. 05-16103).  (Satmex Bankruptcy News,
Issue No. 8; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


SATELITES MEXICANOS: Earns $1.1 Million for the Month of September
------------------------------------------------------------------

                Satelites Mexicanos, S.A. de C.V.
                     Unaudited Balance Sheet
                     As of September 30, 2006
                          (In thousands)

Assets
Current Assets
    Cash & Cash Equivalents                              $31,569
    Accounts Receivable, net 4,717                         5,301
    Prepaid Expenses                                       4,301
    Due from Related Parties, net                            820
    Deferred Income Tax Asset ST                           1,198
                                                       ---------
Total Current Assets                                      43,189
                                                       ---------
Fixed Assets
    Satellites & Equipment, net                          445,796
    Concessions, net                                     402,222
                                                       ---------
Total Fixed Assets                                       848,018
                                                       ---------
    Due from Related Parties, Long Term                    2,386
    Other Assets                                           1,345
                                                       ---------
Total Assets                                            $894,939
                                                       =========
Liabilities
    Current Liabilities
    Current Maturities of Long Term debt                $521,441
    Accounts Payable                                       4,897
    Accrued Expenses                                       3,449
    Interest Payable                                     119,067
    Due to Related Parties                                 2,041
    Deferred Revenue, Mexican Government                   2,200
                                                       ---------
Total Current Liabilities                                653,096

    Sundry Creditors LT                                      133
    Deferred Revenue, Mexican Government                  66,285
    Deferred Income Taxes                                 21,637
                                                       ---------
Total Long Term Liabilities                               88,056
                                                       ---------
Total Liabilities                                        741,152

Stockholders equity
    Common Stock                                         390,678
    Preferred Stock                                       31,915
    Accumulated Deficit                                 (242,880)
    Result of Period                                     (25,926)
                                                       ---------
Total Stockholders equity                                153,787
                                                       ---------
Total Liabilities & Stockholders equity                 $894,939
                                                       =========

                 Satelites Mexicanos, S.A. de C.V.
                      Statement of Operations
                  Month ended September 30, 2006
                           (In thousands)

Total Revenue                                             $5,933

Operating Expenses
    Operating Cost                                         1,473
    Selling & Administration Expenses                      1,547
    Depreciation Expenses & Amortization of
       Concessions                                         5,561
                                                       ---------
Total Operating Expenses                                   8,581
                                                       ---------
Operating Loss                                            (2,649)

Interest Income                                              (65)
Interest Expenses                                          2,032
Net Foreign Exchange (Gain) Loss                          (5,468)
                                                       ---------
Total Financing Cost                                      (3,501)
Other Income (Expenses)                                        6
                                                       ---------
Loss Before Deferred Income Tax                              859
Deferred Income Tax Expenses (Benefit)                      (246)
                                                       ---------
Net Income (Loss)                                         $1,105
                                                       =========

                 Satelites Mexicanos, S.A. de C.V.
                      Statement of Cash Flow
                  Month ended September 30, 2006
                         (In thousands)

Operating Activities
    Net Income (Loss)                                     $1,105
    Adjustments to reconcile net loss to operating
    Cash Flow:
       Depreciation Expenses & Amortization of
          Concessions                                      5,561
       Deferred Revenue Mexican Government                  (183)
       Deferred Income Taxes                                (710)
                                                           4,668
                                                       ---------
Adjusted Net Loss                                          5,773
                                                       ---------
Changes in Assets and Liabilities
    Accounts Receivable                                     (584)
    Prepaid Insurance                                        539
    Accounts Payable & Accrued Expenses                      898
    Interest Payable                                         422
    Due (from)/to related Parties                            255
    Other Assets                                             (96)
                                                       ---------
                                                           1,434
                                                       ---------
Cash Flow Provided by Operating Activities                 7,207
                                                       ---------
Investing Activities
    (Acquisition)/Sale of Equipment                       (1,669)
                                                       ---------
Cash Flow Used in Investing Activities                    (1,669)
                                                       ---------
Financing Activities
    Accounting Effect of Fixed Rate Notes conversion
       to "UDI" Indexation                                (2,263)
                                                       ---------
Cash Flow Used in Financing Activities                    (2,263)
                                                       ---------
Increase in Cash & Cash Equivalents                       [3,275]
                                                       ---------
    Cash & Cash Equivalents - Beginning of Period         28,295
                                                       ---------
    Cash & Cash Equivalents - End of Period              $31,569
                                                       =========

Satelites Mexicanos, S.A. de C.V., provides fixed satellite
services in Mexico.  Satmex provides transponder capacity via its
satellites to customers for distribution of network and cable
television programming, direct-to-home television service, on-site
transmission of live news reports, sporting events and other video
feeds.  Satmex also provides satellite transmission capacity to
telecommunications service providers for public telephone networks
in Mexico and elsewhere and to corporate customers for their
private business networks with data, voice and video applications.
Satmex also provides the government of the United Mexican States
with approximately 7% of its satellite capacity for national
security and public purposes without charge, under the terms of
the Orbital Concessions.

The Debtor filed for chapter 11 petition on August 11, 2006
(Bankr. S.D.N.Y. Case No. 06-11868).  Luc A. Despins, Esq., at
Milbank, Tweed Hadley & McCloy LLP represents the Debtor in the
U.S. Bankruptcy proceedings.  Attorneys from Galicia y Robles,
S.C., and Quijano Cortina Lopez y de la Torre give legal advice in
the Debtor's Mexican Bankrutpcy proceedings.  UBS Securities LLC
and Valor Consultores, S.A. de C.V., give financial advice to the
Debtor.  Steven Scheinman, Esq., Michael S. Stamer, Esq., and
Shuba Satyaprasad, Esq., at Akin Gump Strauss Hauer & Feld LLP
give legal advice to the Ad Hoc Existing Bondholders' Committee.
Dennis Jenkins, Esq., and George W. Shuster, Jr., Esq., at Wilmer
Cutler Pickering Hale and Dorr LLP give legal advice to Ad Hoc
Senior Secured Noteholders' Committee.  As of July 24, 2006, the
Debtor has $905,953,928 in total assets and $743,473,721 in total
liabilities.

On May 25, 2005, certain holders of Satmex's Existing Bonds and
Senior Secured Notes filed an involuntary chapter 11 petition
against the Company (Bankr. S.D.N.Y. Case No. 05-13862).
On June 29, 2005, Satmex filed a voluntary petition for a Mexican
reorganization, known as a Concurso Mercantil, which was assigned
to the Second Federal District Court for Civil Matters for the
Federal District in Mexico City.

On August 4, 2005, Satmex filed a petition, pursuant to Section
304 of the Bankruptcy Code to commence a case ancillary to the
Concurso Proceeding and a motion for injunctive relief seeking,
among other things, to enjoin actions against Satmex or its assets
(Bankr. S.D.N.Y. Case No. 05-16103).  (Satmex Bankruptcy News,
Issue No. 8; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


WERNER LADDER: Earns $5.1 Million for Month Ended September 30
--------------------------------------------------------------

        Werner Holding Co. (PA), Inc., and Subsidiaries
             Unaudited Consolidated Balance Sheet
                   As of September 30, 2006

ASSETS
Current Assets:
Cash and cash equivalents                           $18,643,000
Receivables, net                                     72,215,000
Income taxes receivable (payable)                       838,000
Inventories, net                                     67,656,000
Prepaid insurance and other                          10,794,000
                                                   ------------
Total current assets                                170,146,000

Property, Plant & Equipment, Net                     75,377,000
Other assets:
Deferred financing fess, net                         11,328,000
Investment in subsidiaries                                    -
Other noncurrent assets                               7,510,000
                                                   ------------
Total other assets                                   18,838,000
                                                   ------------
TOTAL ASSETS                                       $264,361,000
                                                   ============

LIABILITIES AND SHAREHOLDERS' EQUITY
Current liabilities:
Accounts payable                                    $19,580,000
Accrued liabilities                                  31,965,000
Intercompany payable (receivables)                            -
First lien revolving credit facility                 39,101,000
Current maturities of long-term debt                182,215,000
                                                   ------------
Total current liabilities                           272,861,000

Long-Term Liabilities:
Long-term debt                                       89,619,000
Reserve for product liability and
   workers' compensation claims                       5,936,000
Other long-term obligations                           2,409,000
Liabilities subject to compromise                   205,250,000
                                                   ------------
Total Liabilities                                   576,075,000

Convertible preferred stock                          99,518,000

Shareholders' Deficit:
Common stock                                              1,000
Additional paid-in-capital                           18,091,000
Retained earnings (deficit)                        (417,351,000)
Accumulated other comprehensive income (loss)       (11,776,000)
N/R arising from stock loan plan                       (197,000)
                                                   ------------
Total Shareholders Deficit                         (411,232,000)
                                                   ------------
TOTAL LIABILITIES & SHAREHOLDERS' DEFICIT          $264,361,000
                                                   ============

        Werner Holding Co. (PA), Inc., and Subsidiaries
        Unaudited Consolidated Statement of Operations
                    September 1 to 30, 2006

Net sales                                           $29,054,000
Total cost of sales                                  22,789,000
                                                   ------------
Gross profit                                          6,265,000

Total operating expenses                              9,846,000
                                                   ------------
Operating income (loss)                              (3,581,000)

Equity in net income (loss) of subsidiaries                   -
Other income (expense), net                              (4,000)
                                                   ------------
Income (loss) before interest,
reorganization items and taxes                       (3,585,000)

Reorganization Items:
  Gain on Termination of Benefit Plan                13,706,000
  (Restructuring Process Fees)                       (1,184,000)
  Interest Income                                        87,000
                                                   ------------
Reorganization Items, Net                            12,609,000
                                                   ------------
Interest (loss) before interest and taxes             9,024,000

Inter-company interest expense                                -
Interest expense                                      3,750,000
                                                   ------------
Income (loss) before income taxes                     5,274,000

Provision (benefit) for income taxes                    102,000
                                                   ------------
Net Income (Loss)                                    $5,172,000
                                                   ============

        Werner Holding Co. (PA), Inc., and Subsidiaries
        Unaudited Consolidated Statement of Cash Flows
                    September 1 to 30, 2006

Cash flows provided (used) by
  operating activities                              ($6,943,000)

Cash Flows From Investing Activities:
Capital expenditures, net                              (330,000)
Proceeds from sale of property                                -
                                                   ------------
Net cash used in investing activities                  (330,000)

Cash Flows From Financing Activities:
Borrowings of long-term debt                                  -
Repayments of long-term debt                                  -
Capital lease payments                                        -
Net borrowings under first lien revolving
  credit facility                                             -
Debt issuance costs                                           -
                                                   ------------
Net cash provided (used) by financing activities              -
                                                   ------------

Net increase (decrease) in cash and equivalents      (7,273,000)

Cash and equivalents at September 1, 2006            25,916,000
                                                   ------------
Cash and equivalents at September 30, 2006          $18,643,000
                                                   ============

Headquartered in Greenville, Pennsylvania, Werner Co.
-- http://www.wernerladder.com/-- manufactures and distributes  
ladders, climbing equipment and ladder accessories.  The company
and three of its affiliates filed for chapter 11 protection on
June 12, 2006 (Bankr. D. Del. Case No. 06-10578).

The firm of Willkie Farr & Gallagher LLP serves as the Debtors'
counsel.  Kara Hammond Coyle, Esq., Matthew Barry Lunn, Esq., and
Robert S. Brady, Esq., Young, Conaway, Stargatt & Taylor, LLP,
represents the Debtors as its co-counsel.  The Debtors have
retained Rothschild Inc. as their financial advisor.  Greenberg
Traurig LLP is counsel to the Official Committee of Unsecured
Creditors.  Jefferies & Co serves as the Committee's financial
advisor.

At March 31, 2006, the Debtors reported total assets of
$201,042,000 and total debts of $473,447,000.  (Werner Ladder
Bankruptcy News, Issue No. 12; Bankruptcy Creditors' Service,
Inc., http://bankrupt.com/newsstand/or 215/945-7000).

                             *********

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

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

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

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 Amazon.com.  Go to
http://www.bankrupt.com/books/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.

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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,
Melvin C. Tabao, Robert Max Victor M. Quiblat II, Rizande B. Delos
Santos, Cherry A. Soriano-Baaclo, Ronald C. Sy, Jason A. Nieva,
Lucilo M. Pinili, Jr., Tara Marie A. Martin 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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