TCR_Public/070203.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, February 3, 2007, Vol. 11, No. 29

                             Headlines

ASARCO LLC: Earns $46.859 Million in December 2006
ASARCO LLC: AR Sacaton's Schedules of Assets and Liabilities
ASARCO LLC: Asarco Exploration's Schedules of Assets and Debts
ASARCO LLC: Southern Peru Files Schedules of Assets & Debts
CATHOLIC CHURCH: Portland Files December Monthly Operating Report

COLLINS & AIKMAN: Posts $251 Million Net Loss in December 2006
DELTA WOODSIDE: Posts $9,671 Net Loss in Period Ended Dec. 30
DURA AUTOMOTIVE: Adwest Electronics' Schedules of Assets and Debts
DURA AUTOMOTIVE: Dura Canada Files Schedules of Assets and Debts
DURA AUTOMOTIVE: Dura Operating Canada Files Schedules

DURA AUTOMOTIVE: Canada ULC Files Schedules of Assets and Debts
DURA AUTOMOTIVE: Spec-Temp Files Schedules of Assets and Debts
DURA AUTOMOTIVE: Systems Canada's Schedules of Assets and Debts
DURA AUTOMOTIVE: Trident Automotive's Schedules Of Assets & Debts
DURA AUTOMOTIVE: Universal Tool Files Schedules of Assets & Debts

FOAMEX INT'L: Posts $1.969 Million Net Loss in December 2006
GRANITE BROADCASTING: KBWB Inc.'s Schedules of Assets and Debts
GRANITE BROADCASTING: KBWB License's Schedules of Assets & Debts
GRANITE BROADCASTING: Week-TV License Files Schedules
GRANITE BROADCASTING: WXON Inc.' Schedules of Assets and Debts

GRANITE BROADCASTING: WXON License's Schedules of Assets and Debts
INTERSTATE BAKERIES: Posts $12.8M Net Loss in Period Ended Dec. 16
OWENS CORNING: Posts $10.68 Million Net Loss in September 2006
SEA CONTAINERS: Files Amended November 30 Balance Sheet
SOLUTIA INC: Posts $21 Million Net Loss in December 2006

WERNER HOLDING: Posts $15.482 Million Net Loss in December 2006

                             *********

ASARCO LLC: Earns $46.859 Million in December 2006
--------------------------------------------------

                       ASARCO LLC, et al.
                          Balance Sheet
                     As of December 31, 2006

ASSETS
    Current Assets:
    Cash                                           $497,333,000
    Restricted Cash                                  26,363,000
    Accounts receivable, net                         95,536,000
    Inventory                                       264,615,000
    Prepaid expenses                                  3,674,000
    Deferred income tax assets                                0
    Other current assets                             27,037,000
                                                ---------------
Total Current Assets                                914,558,000

Net property, plant and equipment                   421,584,000
Other Assets
    Investments in subs                              97,547,000
    Advances to affiliates                              266,000
    Prepaid pension & retirement plan                75,835,000
    Non-current deferred tax asset                   40,954,000
    Other                                           115,833,000
                                                ---------------
Total assets                                     $1,666,575,000
                                                ===============

LIABILITIES
    Postpetition liabilities:
    Accounts payable                                $48,220,000
    Accrued liabilities                              33,734,000
    Debtor-in-possession financing                            0
                                                ---------------
Total postpetition liabilities                       81,954,000

Prepetition liabilities:
    Not subject to compromise - credit                  773,000
    Not subject to compromise - other                53,064,000
    Advances from affiliates                         23,834,000
    Subject to compromise                         1,007,643,000
                                                ---------------
Total prepetition liabilities                     1,085,314,000
                                                ---------------
Total liabilities                                 1,167,268,000
                                                ---------------

OWNERS' EQUITY (DEFICIT)
Common stock                                        508,325,000
Additional paid-in capital                          104,578,000
Other comprehensive income                         (122,010,000)
Retained earnings: filing date                     (526,240,000)
                                                ---------------
Total prepetition owners' equity                    (35,347,000)
Retained earnings: post-filing date                 534,653,000
                                                ---------------
Total owners' equity (net worth)                    499,306,000

Total liabilities and owners' equity             $1,666,575,000
                                                ===============

                       ASARCO LLC, et al.
              Consolidated Statement of Operations
                 Month Ending December 31, 2006

Sales                                              $130,065,000
Cost of products and services                        83,099,000
                                                 --------------
Gross profit                                         46,966,000

Operating expenses:
Selling and general & admin expenses                  1,353,000
Depreciation & amortization                           2,634,000
Provision accretion expense of asset
retirement obligation                                  143,000
                                                 --------------
Operating income                                     42,836,000

Interest expense                                         75,000
Interest income                                      (2,737,000)
Reorganization expenses                               4,671,000
Other miscellaneous (income) expenses                (6,989,000)
                                                 --------------
Income (loss) before taxes                           47,816,000
Income taxes                                            957,000
                                                 --------------
Net income (loss)                                   $46,859,000
                                                 ==============

                       ASARCO LLC, et al.
           Consolidated Cash Receipts & Disbursements
                 Month Ending December 31, 2006

Receipts                                           $160,410,000
Disbursements:
Inventory material                                   20,600,000
Operating disbursements                              32,396,000
Capital expenditures                                  7,339,000
                                                 --------------
Total disbursements                                  60,335,000

Operating cash flow                                 100,075,000
Reorganization disbursements                          4,841,000
                                                 --------------
Net cash flow                                        95,234,000
Net payments to secured Lenders                               0
                                                 --------------
Net change in cash                                   95,234,000
Beginning cash balance                              428,462,000
                                                 --------------
Ending cash balances                               $523,696,000
                                                 ==============

Tucson, Ariz.-based ASARCO LLC -- http://www.asarco.com/-- is an   
integrated copper mining, smelting and refining company.  Grupo
Mexico S.A. de C.V. is ASARCO's ultimate parent.  The Company
filed for chapter 11 protection on Aug. 9, 2005 (Bankr. S.D. Tex.
Case No. 05-21207).  James R. Prince, Esq., Jack L. Kinzie, Esq.,
and Eric A. Soderlund, Esq., at Baker Botts L.L.P., and Nathaniel
Peter Holzer, Esq., Shelby A. Jordan, Esq., and Harlin C. Womble,
Esq., at Jordan, Hyden, Womble & Culbreth, P.C., represent the
Debtor in its restructuring efforts.  Lehman Brothers Inc.
provides the ASARCO with financial advisory services and
investment banking services.  Paul M. Singer, Esq., James C.
McCarroll, Esq., and Derek J. Baker, Esq., at Reed Smith LLP give
legal advice to the Official Committee of Unsecured Creditors and
David J. Beckman at FTI Consulting, Inc., gives financial advisory
services to the Committee.  When the Debtor filed for protection
from its creditors, it listed $600 million in total assets and
$1 billion in total debts.

The Debtor has five affiliates that filed for chapter 11
protection on April 11, 2005 (Bankr. S.D. Tex. Case Nos. 05-20521
through 05-20525).  They are Lac d'Amiante Du Quebec Ltee, CAPCO
Pipe Company, Inc., Cement Asbestos Products Company, Lake
Asbestos of Quebec, Ltd., and LAQ Canada, Ltd.  Details about
their asbestos-driven chapter 11 filings have appeared in the
Troubled Company Reporter since Apr. 18, 2005.

Encycle/Texas, Inc. (Bankr. S.D. Tex. Case No. 05-21304), Encycle,
Inc., and ASARCO Consulting, Inc. (Bankr. S.D. Tex. Case No.
05-21346) also filed for chapter 11 protection, and ASARCO has
asked that the three subsidiary cases be jointly administered
with its chapter 11 case.  On Oct. 24, 2005, Encycle/Texas' case
was converted to a Chapter 7 liquidation proceeding. The Court
appointed Michael Boudloche as Encycle/Texas, Inc.'s Chapter 7
Trustee.  Michael B. Schmidt, Esq., and John Vardeman, Esq., at
Law Offices of Michael B. Schmidt represent the Chapter 7
Trustee.

ASARCO's affiliates, AR Sacaton LLC, Southern Peru Holdings LLC,
and ASARCO Exploration Company Inc., filed for chapter 11
protection on Dec. 12, 2006 (Bankr. S.D. Tex. Case No. 06-20774 to
06-20776).

(ASARCO Bankruptcy News, Issue No. 37; Bankruptcy Creditors'
Service, Inc., http://bankrupt.com/newsstand/or 215/945-7000)


ASARCO LLC: AR Sacaton's Schedules of Assets and Liabilities
------------------------------------------------------------

A.      Real Property
           2,034.05 acres of land in Arizona        $16,800,000
           Truck shop and warehouse                           -
           Tire shop and storage                              -
           Flammable storage                                  -
           Offices                                            -
           Mill Building                                      -

B.      Personal Property
B.1     Cash on hand                                        200
B.2     Bank Accounts
           Chase Bank Account No. 707597225             318,748
B.3     Security Deposits                               652,152
B.9     Interests in Insurance Policies            Undetermined
B.16    Accounts Receivable
           TruStone America                              27,204
           Mining Equipment, Ltd.                       200,000
B.25    Vehicles
           2 Trucks                                       3,000
B.28    Office equipment, furnishings and supplies        3,000
B.29    Machinery                                  Undetermined

       TOTAL SCHEDULED ASSETS                      Undetermined
       ========================================================

C.      Property Claimed as Exempt

D.      Secured Claim                                         0

E.      Unsecured Priority Claims                             0

F.      Unsecured Non-priority Claims
           Southern Water and Ice                           $22
           Environmental Response, Inc.                  69,340
           Cindy's Work Force                               344
           Pension Benefit Guaranty Corporation    Undetermined
           TrueStone America                       Undetermined
           Pinal County Treasurer                        21,915
           Arizona Public Service                         2,218
           Qwest                                   Undetermined
           ASARCO LLC                                 1,049,340
           Arizona Dept. of Environmental Quality  Undetermined
           EPA Region IX c/o Ivan Lieben           Undetermined
           EPA Region IX c/o John Hillenbrand      Undetermined
           David L. Dain                           Undetermined
           Arizona Attorney General                Undetermined

       TOTAL SCHEDULED LIABILITIES                 Undetermined
       ========================================================

Tucson, Ariz.-based ASARCO LLC -- http://www.asarco.com/-- is an   
integrated copper mining, smelting and refining company.  Grupo
Mexico S.A. de C.V. is ASARCO's ultimate parent.  The Company
filed for chapter 11 protection on Aug. 9, 2005 (Bankr. S.D. Tex.
Case No. 05-21207).  James R. Prince, Esq., Jack L. Kinzie, Esq.,
and Eric A. Soderlund, Esq., at Baker Botts L.L.P., and Nathaniel
Peter Holzer, Esq., Shelby A. Jordan, Esq., and Harlin C. Womble,
Esq., at Jordan, Hyden, Womble & Culbreth, P.C., represent the
Debtor in its restructuring efforts.  Lehman Brothers Inc.
provides the ASARCO with financial advisory services and
investment banking services.  Paul M. Singer, Esq., James C.
McCarroll, Esq., and Derek J. Baker, Esq., at Reed Smith LLP give
legal advice to the Official Committee of Unsecured Creditors and
David J. Beckman at FTI Consulting, Inc., gives financial advisory
services to the Committee.  When the Debtor filed for protection
from its creditors, it listed $600 million in total assets and
$1 billion in total debts.

The Debtor has five affiliates that filed for chapter 11
protection on April 11, 2005 (Bankr. S.D. Tex. Case Nos. 05-20521
through 05-20525).  They are Lac d'Amiante Du Quebec Ltee, CAPCO
Pipe Company, Inc., Cement Asbestos Products Company, Lake
Asbestos of Quebec, Ltd., and LAQ Canada, Ltd.  Details about
their asbestos-driven chapter 11 filings have appeared in the
Troubled Company Reporter since Apr. 18, 2005.

Encycle/Texas, Inc. (Bankr. S.D. Tex. Case No. 05-21304), Encycle,
Inc., and ASARCO Consulting, Inc. (Bankr. S.D. Tex. Case No.
05-21346) also filed for chapter 11 protection, and ASARCO has
asked that the three subsidiary cases be jointly administered
with its chapter 11 case.  On Oct. 24, 2005, Encycle/Texas' case
was converted to a Chapter 7 liquidation proceeding. The Court
appointed Michael Boudloche as Encycle/Texas, Inc.'s Chapter 7
Trustee.  Michael B. Schmidt, Esq., and John Vardeman, Esq., at
Law Offices of Michael B. Schmidt represent the Chapter 7
Trustee.

ASARCO's affiliates, AR Sacaton LLC, Southern Peru Holdings LLC,
and ASARCO Exploration Company Inc., filed for chapter 11
protection on Dec. 12, 2006 (Bankr. S.D. Tex. Case No. 06-20774 to
06-20776).

(ASARCO Bankruptcy News, Issue No. 37; Bankruptcy Creditors'
Service, Inc., http://bankrupt.com/newsstand/or 215/945-7000)  


ASARCO LLC: Asarco Exploration's Schedules of Assets and Debts
--------------------------------------------------------------

A.      Real Property                                         0

B.      Personal Property
B.1     Cash on hand
B.2     Bank Accounts
           Chase Bank Account No. 707815239             $81,568
B.9     Interests in Insurance Policies            Undetermined
B.13    Business Interests and stocks
           5,000,000 shares in Eleckra Mines, Ltd.      989,125
B.20    Other Contingent & Unliquidated Claims          790,000

       TOTAL SCHEDULED ASSETS                      Undetermined
       ========================================================

C.      Property Claimed as Exempt

D.      Secured Claim                                         0

E.      Unsecured Priority Claims                             0

F.      Unsecured Non-priority Claims
           Pension Benefit Guaranty Corporation    Undetermined
           Eleckra Mines Limited                   Undetermined
           CSA Group, Ltd.                                    0
           Australian Taxing Authority                        0
           Irish Taxing Authority                             0
           ASARCO LLC                               $11,256,427

       TOTAL SCHEDULED LIABILITIES                 Undetermined
       ========================================================

Tucson, Ariz.-based ASARCO LLC -- http://www.asarco.com/-- is an   
integrated copper mining, smelting and refining company.  Grupo
Mexico S.A. de C.V. is ASARCO's ultimate parent.  The Company
filed for chapter 11 protection on Aug. 9, 2005 (Bankr. S.D. Tex.
Case No. 05-21207).  James R. Prince, Esq., Jack L. Kinzie, Esq.,
and Eric A. Soderlund, Esq., at Baker Botts L.L.P., and Nathaniel
Peter Holzer, Esq., Shelby A. Jordan, Esq., and Harlin C. Womble,
Esq., at Jordan, Hyden, Womble & Culbreth, P.C., represent the
Debtor in its restructuring efforts.  Lehman Brothers Inc.
provides the ASARCO with financial advisory services and
investment banking services.  Paul M. Singer, Esq., James C.
McCarroll, Esq., and Derek J. Baker, Esq., at Reed Smith LLP give
legal advice to the Official Committee of Unsecured Creditors and
David J. Beckman at FTI Consulting, Inc., gives financial advisory
services to the Committee.  When the Debtor filed for protection
from its creditors, it listed $600 million in total assets and
$1 billion in total debts.

The Debtor has five affiliates that filed for chapter 11
protection on April 11, 2005 (Bankr. S.D. Tex. Case Nos. 05-20521
through 05-20525).  They are Lac d'Amiante Du Quebec Ltee, CAPCO
Pipe Company, Inc., Cement Asbestos Products Company, Lake
Asbestos of Quebec, Ltd., and LAQ Canada, Ltd.  Details about
their asbestos-driven chapter 11 filings have appeared in the
Troubled Company Reporter since Apr. 18, 2005.

Encycle/Texas, Inc. (Bankr. S.D. Tex. Case No. 05-21304), Encycle,
Inc., and ASARCO Consulting, Inc. (Bankr. S.D. Tex. Case No.
05-21346) also filed for chapter 11 protection, and ASARCO has
asked that the three subsidiary cases be jointly administered
with its chapter 11 case.  On Oct. 24, 2005, Encycle/Texas' case
was converted to a Chapter 7 liquidation proceeding. The Court
appointed Michael Boudloche as Encycle/Texas, Inc.'s Chapter 7
Trustee.  Michael B. Schmidt, Esq., and John Vardeman, Esq., at
Law Offices of Michael B. Schmidt represent the Chapter 7
Trustee.

ASARCO's affiliates, AR Sacaton LLC, Southern Peru Holdings LLC,
and ASARCO Exploration Company Inc., filed for chapter 11
protection on Dec. 12, 2006 (Bankr. S.D. Tex. Case No. 06-20774 to
06-20776).

(ASARCO Bankruptcy News, Issue No. 37; Bankruptcy Creditors'
Service, Inc., http://bankrupt.com/newsstand/or 215/945-7000)


ASARCO LLC: Southern Peru Files Schedules of Assets & Debts
-----------------------------------------------------------

A.      Real Property                                         0

B.      Personal Property
B.9     Interests in Insurance Policies            Undetermined
B.16    Accounts Receivable                          $3,195,627

       TOTAL SCHEDULED ASSETS                      Undetermined
       ========================================================

C.      Property Claimed as Exempt

D.      Secured Claim                                         0

E.      Unsecured Priority Claims                             0

F.      Unsecured Non-priority Claims
           Pension Benefit Guaranty Corporation    Undetermined
           U.S. Department of Justice              Undetermined
           Regional Solicitor, Portland Oregon     Undetermined
           EPA Site Remediation Enforcement Office Undetermined
           U.S. Department of Agriculture          Undetermined
           The Coeur d'Alene Tribe                 Undetermined

       TOTAL SCHEDULED LIABILITIES                 Undetermined
       ========================================================

Tucson, Ariz.-based ASARCO LLC -- http://www.asarco.com/-- is an   
integrated copper mining, smelting and refining company.  Grupo
Mexico S.A. de C.V. is ASARCO's ultimate parent.  The Company
filed for chapter 11 protection on Aug. 9, 2005 (Bankr. S.D. Tex.
Case No. 05-21207).  James R. Prince, Esq., Jack L. Kinzie, Esq.,
and Eric A. Soderlund, Esq., at Baker Botts L.L.P., and Nathaniel
Peter Holzer, Esq., Shelby A. Jordan, Esq., and Harlin C. Womble,
Esq., at Jordan, Hyden, Womble & Culbreth, P.C., represent the
Debtor in its restructuring efforts.  Lehman Brothers Inc.
provides the ASARCO with financial advisory services and
investment banking services.  Paul M. Singer, Esq., James C.
McCarroll, Esq., and Derek J. Baker, Esq., at Reed Smith LLP give
legal advice to the Official Committee of Unsecured Creditors and
David J. Beckman at FTI Consulting, Inc., gives financial advisory
services to the Committee.  When the Debtor filed for protection
from its creditors, it listed $600 million in total assets and
$1 billion in total debts.

The Debtor has five affiliates that filed for chapter 11
protection on April 11, 2005 (Bankr. S.D. Tex. Case Nos. 05-20521
through 05-20525).  They are Lac d'Amiante Du Quebec Ltee, CAPCO
Pipe Company, Inc., Cement Asbestos Products Company, Lake
Asbestos of Quebec, Ltd., and LAQ Canada, Ltd.  Details about
their asbestos-driven chapter 11 filings have appeared in the
Troubled Company Reporter since Apr. 18, 2005.

Encycle/Texas, Inc. (Bankr. S.D. Tex. Case No. 05-21304), Encycle,
Inc., and ASARCO Consulting, Inc. (Bankr. S.D. Tex. Case No.
05-21346) also filed for chapter 11 protection, and ASARCO has
asked that the three subsidiary cases be jointly administered
with its chapter 11 case.  On Oct. 24, 2005, Encycle/Texas' case
was converted to a Chapter 7 liquidation proceeding. The Court
appointed Michael Boudloche as Encycle/Texas, Inc.'s Chapter 7
Trustee.  Michael B. Schmidt, Esq., and John Vardeman, Esq., at
Law Offices of Michael B. Schmidt represent the Chapter 7
Trustee.

ASARCO's affiliates, AR Sacaton LLC, Southern Peru Holdings LLC,
and ASARCO Exploration Company Inc., filed for chapter 11
protection on Dec. 12, 2006 (Bankr. S.D. Tex. Case No. 06-20774 to
06-20776).

(ASARCO Bankruptcy News, Issue No. 37; Bankruptcy Creditors'
Service, Inc., http://bankrupt.com/newsstand/or 215/945-7000)


CATHOLIC CHURCH: Portland Files December Monthly Operating Report
-----------------------------------------------------------------

                           Pastoral Center
                  Archdiocese of Portland in Oregon
                   Statement of Financial Position
                        As of December 31, 2006

ASSETS

Cash and cash equivalents                            $19,491,829
Accounts receivable, net                               3,380,014
Notes, estates and other receivables                  11,896,105
Loans receivable from Archdiocesan entities, net       6,245,477
Loans receivable from Archdiocesan housing entities      547,578
Interest receivable and other assets                     201,014
Inventories                                            1,757,083
Real Property                                            226,689
Deposits and prepaid expenses                             51,084
Investments                                          103,874,781
Advances to Archdiocesan housing entities              1,531,500
Land, building, and equipment, net                     7,361,461
                                                    ------------
Total Assets                                        $156,564,615
                                                    ============

LIABILITIES AND NET ASSETS

Liabilities:
     Prepetition
        Accounts payable                                $822,302
        Accrued liabilities                            2,172,196
        Funds held for others
           Second Collections                                (12)
           Short-term investments payable             12,457,966
           Long-term pool investments payable         17,807,040
        Reserve for insurance claims                   2,343,946
        Notes payable                                 10,607,140
        Pre-need liability and reserve                   456,268
        Accrued post-retirement liability              7,607,264
                                                    ------------
     Total Prepetition Liabilities                    54,274,110
                                                    ------------
     Postpetition
        Accounts payable                                 506,860
        Accrued liabilities                            6,194,064
        Funds held for others
           Second Collections                            258,686
           Short-term investments payable              4,378,270
           Long-term pool investments                  7,073,058
        Reserve for insurance claims                     460,648
        Notes payable                                          -
        Pre-need liability and reserve                    30,747
        Accrued post-retirement liability                404,521
                                                    ------------
     Total Postpetition Liabilities                   19,306,854
                                                    ------------
       Total Liabilities                              73,580,964
                                                    ------------
Net Assets:
     Prepetition Net Assets:
        Charitable Trust Assets                       69,961,798
        Other Assets                                  (3,572,037)
                                                    ------------
     Total Prepetition Net Assets                     66,389,761
                                                    ------------
     Postpetition Net Assets:
        Charitable Trust Assets                       11,567,485
        Other Assets                                   5,026,405
                                                    ------------
     Total Postpetition Net Assets                    16,593,890
                                                    ------------
        Total Net Assets                              82,983,651
                                                    ------------
Total liabilities & net assets                      $156,564,615
                                                    ============

                           Pastoral Center
                  Archdiocese of Portland in Oregon
                       Statement of Activities
                For the month ending December 31, 2006

Revenues, gains and other support
     Annual Catholic Appeal income                          $472
     Gross profit on cemetery sales                       62,525
     Contributions, gifts, annuities and bequests        206,961
     Operating support - Oregon Catholic Press                 -
     Investment income and realized gains (losses),
        net of expenses                                  489,228
     Change in unrealized gains (losses)                 759,616
     Insurance premiums, net                                (629)
     Interest income from loans                           36,297
     Parish assessments                                  260,689
     Other income                                        161,703
     Departmental revenues                                15,293
     Net assets released from restrictions                     -
                                                    ------------
     Total revenues, gains, and other support          1,992,155
                                                    ------------
Expenses and program support:
     Program Services:
        Annual Catholic Appeal program support,
           grants and parish subsidies                   349,328
        Clergy Services                                   38,086
        Catholic Schools                                  27,578
        Pastoral Services                                 35,614
        Evangelization Services                           39,054
        Public Services                                    9,596
        Tribunal Services                                 18,793
        Deposit and loan interest                        131,737
        Insurance program                                294,068
        Cemetery operating expenses                       66,606
        High School grants/charitable annuities           23,816
        Other program expenses                            71,624
                                                    ------------
           Total program services                      1,105,900
                                                    ------------
     Supporting Services:
        Archbishop, Vicar General
           and Chancellor Services                        58,399
        Finance & Administration:
           Resource Development                           70,299
           Business Affairs                               10,368
           Financial Services                             59,146
        Human Resources                                   29,844
        Shared Services                                   18,124
        Occupancy and physical plant expenses             11,163
        Designated funds expense                           9,695
        Bankruptcy expense                               143,486
        Depreciation expense                                   -
                                                    ------------
           Total supporting services                     410,524
                                                    ------------
           Total expenses and program support          1,516,424
                                                    ------------
Increase (decrease) in net assets before
     transfers and designations of net assets            475,731

Fund transfers - in (out)                                      -
Designation of net assets                                      -
                                                    ------------
Increase (decrease) in net assets                        475,731

Net assets at beginning of year                       82,507,920
                                                    ------------
Net assets at end of year                            $82,983,651
                                                    ============

                  Archdiocese of Portland in Oregon
             Statement of Cash Receipts and Disbursements
               For the month ending December 31, 2006

Beginning Cash Balance:                              $18,907,339
Add:
     Transfers in                                      2,366,056
     Receipts Deposited                                2,727,996
     Other (Return of Direct Deposits)                         -
     Other                                                     -
     Other (Interest Income)                             104,351
                                                    ------------
     Total Cash Receipts                               5,198,404

Subtract:
     Transfers out                                    (2,366,056)
     Disbursements by check or debit                  (2,245,564)
     Cash withdrawn                                         (200)
     Other (Service Charges)                              (1,696)
     Other (Misc Check Correction)                             -
     Other (NSF Checks)                                     (400)
     Other (Clear Interfund Rec/Pay)                           -
                                                    ------------
     Total Cash Disbursements                         (4,613,916)
                                                    ------------
Ending Cash Balance                                  $19,491,827
                                                    ============

The Archdiocese of Portland in Oregon filed for chapter 11
protection (Bankr. Ore. Case No. 04-37154) on July 6, 2004.
Thomas W. Stilley, Esq., and William N. Stiles, Esq., at Sussman
Shank LLP, represent the Portland Archdiocese in its restructuring
efforts.  Albert N. Kennedy, Esq., at Tonkon Torp, LLP, represents
the Official Tort Claimants Committee in Portland, and scores of
abuse victims are represented by other lawyers.  David A. Foraker
serves as the Future Claimants Representative appointed in the
Archdiocese of Portland's Chapter 11 case.  In its Schedules of
Assets and Liabilities filed with the Court on July 30, 2004, the
Portland Archdiocese reports $19,251,558 in assets and
$373,015,566 in liabilities.  (Catholic Church Bankruptcy News,
Issue No. 77; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000)  


COLLINS & AIKMAN: Posts $251 Million Net Loss in December 2006
--------------------------------------------------------------

                   Collins & Aikman Corporation
                          Balance Sheet
                     As of December 31, 2006

                              ASSETS

Cash                                                $83,778,117
Accounts receivable-trade, net                      250,760,106
Other non-trade receivables                          28,787,740
Inventories, net                                     70,542,170
Tooling and molding, net-current                     35,446,874
Prepaids & other current assets                      52,619,067
Deferred tax assets-current                                   0
                                                ---------------
TOTAL CURRENT ASSETS                                521,934,075

Investments in subsidiaries                       2,479,293,518
Fixed assets, net                                   256,488,201
Goodwill, net                                       773,081,951
Deferred tax assets-long term                                 0
Tooling and molding, net-long term                    8,567,092
Other noncurrent assets                              31,401,972
Intercompany accounts - net                          72,455,854
Prepetition intercompany - net                      644,146,820
                                                ---------------
TOTAL ASSETS                                     $4,787,369,483
                                                ===============

                       LIABILITIES & EQUITY

Notes payable                                                $0
Short term borrowings                                         0
Advance on receivables                                        0
Current portion-long term debt                      159,136,537
Current portion-capital leases                                0
Accounts payable                                     20,573,346
Accrued interest payable                             40,621,552
Accrued & other liabilities                         182,247,139
Income taxes payable                                  4,256,312
                                                ---------------
Total current liabilities                           406,834,885

Liabilities subject to compromise                 2,439,027,394
                                                ---------------
Total liabilities                                 2,845,862,280

Total equity                                      1,941,507,203
                                                ---------------
TOTAL LIABILITIES & EQUITY                       $4,787,369,483
                                                ===============

                  Collins & Aikman Corporation
                        Income Statement
                 Month Ending December 31, 2006

Net outside sales                                  $131,437,446
I/C Net sales                                        11,396,991
                                                ---------------
Total sales                                         142,834,437

Cost of Sales                                       139,220,722
                                                ---------------
Gross profit                                          3,613,715

Selling, general & administrative expenses            8,817,558
                                                ---------------
Operating income                                     (5,203,843)

Interest expenses, net                               10,387,051
Intercompany interest, net                           (3,053,795)
Preferred stock accretion                                     0
Miscellaneous (income)/expense                       36,864,972
Corporate allocation adjustment                      (3,451,271)
Commission income                                      (198,794)
Commission expense                                            0
Royalty income                                         (442,418)
Royalty expense                                               0
Joint Venture (Income)/Expense                                0
Minority interest in cons net income                          0
Dividend income                                               0
Discount/Income for Carcorp.                                  0
Gain/(Loss) early extinguishments of debt                     0
Discount/Premium on hedges                                    0
(Gain)/Loss on hedges                                         0
(Gain)/Loss on swaps                                          0
NAAIS Intercompany sales profit                               0
Loss on sale of receivables                                   0
Restructuring provision                                       0
Asset Impairment                                    206,008,430
Foreign transactions - (Gain)/Loss                     (448,209)
Amort of discount on NPV of liabilities                       0
(Gain)/Loss on sale-leaseback transaction                     0
                                                ---------------
Income from continuing operations before taxes     (250,869,808)

Federal income tax                                            0
State income tax                                              0
Foreign income tax                                       26,589
                                                ---------------
Income from continuing operations                  (250,896,397)

Discontinued operations                                 110,550
Gain/Loss on sale of divisions                                0
Extraordinary items                                           0
Integration                                                   0
                                                ---------------
NET INCOME (LOSS)                                 ($251,006,947)
                                                ===============

Headquartered in Troy, Michigan, Collins & Aikman Corporation
-- http://www.collinsaikman.com/-- is a global leader in   
cockpit modules and automotive floor and acoustic systems and is
a leading supplier of instrument panels, automotive fabric,
plastic-based trim, and convertible top systems.  The company
has a workforce of approximately 23,000 and a network of more
than 100 technical centers, sales offices and manufacturing
sites in 17 countries throughout the world.  The company and its
debtor-affiliates filed for chapter 11 protection on May 17,
2005 (Bankr. E.D. Mich. Case No. 05-55927).  Richard M. Cieri,
Esq., at Kirkland & Ellis LLP, represents C&A in its
restructuring.  Lazard Freres & Co., LLC, provides the Debtor
with investment banking services.  Michael S. Stammer, Esq., at
Akin Gump Strauss Hauer & Feld LLP, represents the Official
Committee of Unsecured Creditors Committee.  When the Debtors
filed for protection from their creditors, they listed
$3,196,700,000 in total assets and US$2,856,600,000 in total
debts.  (Collins & Aikman Bankruptcy News, Issue No. 50;
Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000)  


DELTA WOODSIDE: Posts $9,671 Net Loss in Period Ended Dec. 30
-------------------------------------------------------------
Delta Woodside Industries Inc., Delta Mills Inc., and Delta Mills
Marketing Inc. filed their monthly operating report for December
2006 with the United States Bankruptcy Court for the District of
Delaware on Jan. 26, 2007.

                  Delta Woodside Industries Inc.

Delta Woodside Industries reported a net loss of $9,671 on zero
revenues for the for the period from Dec. 3, 2006, to Dec. 30,
2006.  

At Dec. 30, 2006, Delta Woodside's balance sheet showed:

        Total Current Assets                 ($242,000)               
        Total Assets                         ($242,000)
        Total Liabilities                 ($17,248,000)
        Total Shareholders' Equity         $17,007,000

A full-text copy of Delta Woodside's December 2006 Monthly
Operating Report is available at no charge at:

               http://researcharchives.com/t/s?1931  

                          Delta Mills Inc.

Delta Mills reported a net loss of $2,402,096 on revenues of
$4,135,443 for the period from Dec. 3, 2006, to Dec. 30, 2006.

At Dec. 30, 2006, Delta Mills' balance sheet showed:

        Total Current Assets                  $25,900,000                
        Total Assets                          $57,664,000
        Total Liabilities                    [$65,208,000]
        Total Shareholders' Deficit           ($7,544,000)

A full-text copy of Delta Mill's December 2006 Monthly
Operating Report is available at no charge at:

               http://researcharchives.com/t/s?1931  

                    Delta Mills Marketing Inc.

Delta Mills Marketing reported a net loss of $28,910 on zero
revenues for the period from Dec. 3, 2006, to Dec. 30, 2006.  

At Dec. 30, 2006, Delta Mills Marketing's balance sheet showed:

        Total Current Assets                      $15,000               
        Total Assets                              $16,000
        Total Liabilities                    [($2,407,000)]
        Total Shareholders' Equity             $2,421,000

A full-text copy of Delta Mill's December 2006 Monthly
Operating Report is available at no charge at:

               http://researcharchives.com/t/s?1931

Based in Greenville, South Carolina, Delta Woodside Industries,
Inc. (OTCBB: DLWI), through its wholly owned subsidiary, Delta
Mills, manufactures and sells textile products for the apparel
industry.  The Company employs about 600 people and operates two
plants located in South Carolina.

The company, its wholly owned subsidiary Delta Mills Inc., and
Delta Mills Marketing Inc., the wholly owned subsidiary of Delta
Mills, filed for chapter 11 protection on Oct. 13, 2006 (Bank. D.
Del. Case Nos. 06-11146, 06-11144 and 06-11147).  Robert J.
Dehney, Esq., at Morris, Nichols, Arsht & Tunnell represents the
Debtors.  When the Debtors filed for protection from their
creditors, Delta Woodside Industries estimated assets of between
$1 million to $100 million and debts between $100,000 to
$1 million; Delta Mills estimated assets of $1 million to
$100 million and debts between $1 million to $100 million; and
Delta Mills Marketing estimated assets between $0 to $50,000 and
debts between $10,000 to $100,000.  The Debtor's exclusive period
to file a chapter 11 plan expires on Feb. 10, 2007.


DURA AUTOMOTIVE: Adwest Electronics' Schedules of Assets and Debts
------------------------------------------------------------------

A.     Real Property                                       None

B.     Personal Property
B.13   Stock and Interests                          Undetermined
B.14   Interests in partnerships & joint venture    Undetermined
B.18   Other Liquidated Debts Owing Debtor             7,376,088

       TOTAL SCHEDULED ASSETS                         $7,376,088
       =========================================================

C.     Property Claimed as Exempt                 Not applicable

D.     Secured Claim
          JP Morgan Chase Bank, N.A.                $225,963,688
          Wilmington Trust Company                  Undetermined

E.     Unsecured Priority Claims                            None

F.     Unsecured Non-priority Claims
          BNY Midwest Trust Company                  418,569,672
          US Bank                                    427,530,400
          Mizuho Trust & Banking                     132,111,376
          Intercompany Payables                     Undetermined

       TOTAL SCHEDULED LIABILITIES                $1,204,175,136
       =========================================================

Rochester Hills, Mich.-based DURA Automotive Systems Inc.
(Nasdaq: DRRA) -- http://www.DURAauto.com/-- is an independent    
designer and manufacturer of driver control systems, seating
control systems, glass systems, engineered assemblies, structural
door modules and exterior trim systems for the global automotive
industry.  The company is also a supplier of similar products to
the recreation vehicle and specialty vehicle industries.  DURA
sells its automotive products to North American, Japanese and
European original equipment manufacturers and other automotive
suppliers.

The Debtors filed for chapter 11 petition on October 30, 2006
(Bankr. District of Delaware Case No. 06-11202).  Richard M.
Cieri, Esq., Marc Kieselstein, Esq., Roger James Higgins, Esq.,
and Ryan Blaine Bennett, Esq., of Kirkland & Ellis LLP are lead
counsel for the Debtors' bankruptcy proceedings.  Mark D. Collins,
Esq., Daniel J. DeFranseschi, Esq., and Jason M. Madron, Esq., of
Richards Layton & Finger, P.A. Attorneys are the Debtors'
co-counsel.  Baker & McKenzie acts as the Debtors' special
counsel.  Togut, Segal & Segal LLP is the Debtors' conflicts
counsel.  Miller Buckfire & Co., LLC is the Debtors' investment
banker.  Glass & Associates Inc., gives financial advice to the
Debtor.  Kurtzman Carson Consultants LLC handles the notice,
claims and balloting for the Debtors and Brunswick Group LLC acts
as their Corporate Communications Consultants for the Debtors.  As
of July 2, 2006, the Debtor had $1,993,178,000 in total assets and
$1,730,758,000 in total liabilities.  (Dura Automotive Bankruptcy
News, Issue No. 11; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


DURA AUTOMOTIVE: Dura Canada Files Schedules of Assets and Debts
-----------------------------------------------------------------

A.     Real Property                                          $0

B.     Personal Property
B.2    Bank Accounts                                     285,644
B.13   Stock and Interests                          Undetermined
B.14   Interests in partnerships & joint venture    Undetermined
B.18   Other Liquidated Debts Owing Debtor            91,147,039

       TOTAL SCHEDULED ASSETS                        $91,432,683
       =========================================================

C.     Property Claimed as Exempt                 Not applicable

D.     Secured Claim                                        None

E.     Unsecured Priority Claim                             None

F.     Unsecured Non-priority Claims
          Intercompany Payables                     Undetermined

       TOTAL SCHEDULED LIABILITIES                            $0
       =========================================================

Rochester Hills, Mich.-based DURA Automotive Systems Inc.
(Nasdaq: DRRA) -- http://www.DURAauto.com/-- is an independent    
designer and manufacturer of driver control systems, seating
control systems, glass systems, engineered assemblies, structural
door modules and exterior trim systems for the global automotive
industry.  The company is also a supplier of similar products to
the recreation vehicle and specialty vehicle industries.  DURA
sells its automotive products to North American, Japanese and
European original equipment manufacturers and other automotive
suppliers.

The Debtors filed for chapter 11 petition on October 30, 2006
(Bankr. District of Delaware Case No. 06-11202).  Richard M.
Cieri, Esq., Marc Kieselstein, Esq., Roger James Higgins, Esq.,
and Ryan Blaine Bennett, Esq., of Kirkland & Ellis LLP are lead
counsel for the Debtors' bankruptcy proceedings.  Mark D. Collins,
Esq., Daniel J. DeFranseschi, Esq., and Jason M. Madron, Esq., of
Richards Layton & Finger, P.A. Attorneys are the Debtors'
co-counsel.  Baker & McKenzie acts as the Debtors' special
counsel.  Togut, Segal & Segal LLP is the Debtors' conflicts
counsel.  Miller Buckfire & Co., LLC is the Debtors' investment
banker.  Glass & Associates Inc., gives financial advice to the
Debtor.  Kurtzman Carson Consultants LLC handles the notice,
claims and balloting for the Debtors and Brunswick Group LLC acts
as their Corporate Communications Consultants for the Debtors.  As
of July 2, 2006, the Debtor had $1,993,178,000 in total assets and
$1,730,758,000 in total liabilities.  (Dura Automotive Bankruptcy
News, Issue No. 11; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


DURA AUTOMOTIVE: Dura Operating Canada Files Schedules
------------------------------------------------------

A.     Real Property                                          $0

B.     Personal Property
B.13   Stock and Interests                          Undetermined
B.14   Interests in partnerships & joint venture    Undetermined
B.18   Other Liquidated Debts Owing Debtor            47,559,284

       TOTAL SCHEDULED ASSETS                        $47,559,284
       =========================================================

C.     Property Claimed as Exempt                 Not applicable

D.     Secured Claim                                        None

E.     Unsecured Priority Claims                            None

F.     Unsecured Non-priority Claims
          Intercompany Payables                     Undetermined

       TOTAL SCHEDULED LIABILITIES                            $0
       =========================================================

Rochester Hills, Mich.-based DURA Automotive Systems Inc.
(Nasdaq: DRRA) -- http://www.DURAauto.com/-- is an independent    
designer and manufacturer of driver control systems, seating
control systems, glass systems, engineered assemblies, structural
door modules and exterior trim systems for the global automotive
industry.  The company is also a supplier of similar products to
the recreation vehicle and specialty vehicle industries.  DURA
sells its automotive products to North American, Japanese and
European original equipment manufacturers and other automotive
suppliers.

The Debtors filed for chapter 11 petition on October 30, 2006
(Bankr. District of Delaware Case No. 06-11202).  Richard M.
Cieri, Esq., Marc Kieselstein, Esq., Roger James Higgins, Esq.,
and Ryan Blaine Bennett, Esq., of Kirkland & Ellis LLP are lead
counsel for the Debtors' bankruptcy proceedings.  Mark D. Collins,
Esq., Daniel J. DeFranseschi, Esq., and Jason M. Madron, Esq., of
Richards Layton & Finger, P.A. Attorneys are the Debtors'
co-counsel.  Baker & McKenzie acts as the Debtors' special
counsel.  Togut, Segal & Segal LLP is the Debtors' conflicts
counsel.  Miller Buckfire & Co., LLC is the Debtors' investment
banker.  Glass & Associates Inc., gives financial advice to the
Debtor.  Kurtzman Carson Consultants LLC handles the notice,
claims and balloting for the Debtors and Brunswick Group LLC acts
as their Corporate Communications Consultants for the Debtors.  As
of July 2, 2006, the Debtor had $1,993,178,000 in total assets and
$1,730,758,000 in total liabilities.  (Dura Automotive Bankruptcy
News, Issue No. 11; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


DURA AUTOMOTIVE: Canada ULC Files Schedules of Assets and Debts
---------------------------------------------------------------

A.     Real Property                                          $0

B.     Personal Property
B.2    Bank Accounts                                     136,621
B.13   Stock and Interests                          Undetermined
B.14   Interests in partnerships & joint venture    Undetermined
B.18   Other Liquidated Debts Owing Debtor            25,787,929

       TOTAL SCHEDULED ASSETS                        $25,924,550
       =========================================================

C.     Property Claimed as Exempt                 Not applicable

D.     Secured Claim                                          $0

E.     Unsecured Priority Claims                            None

F.     Unsecured Non-priority Claims
          Intercompany Payables                       80,536,620

       TOTAL SCHEDULED LIABILITIES                   $80,536,620
       =========================================================

Rochester Hills, Mich.-based DURA Automotive Systems Inc.
(Nasdaq: DRRA) -- http://www.DURAauto.com/-- is an independent    
designer and manufacturer of driver control systems, seating
control systems, glass systems, engineered assemblies, structural
door modules and exterior trim systems for the global automotive
industry.  The company is also a supplier of similar products to
the recreation vehicle and specialty vehicle industries.  DURA
sells its automotive products to North American, Japanese and
European original equipment manufacturers and other automotive
suppliers.

The Debtors filed for chapter 11 petition on October 30, 2006
(Bankr. District of Delaware Case No. 06-11202).  Richard M.
Cieri, Esq., Marc Kieselstein, Esq., Roger James Higgins, Esq.,
and Ryan Blaine Bennett, Esq., of Kirkland & Ellis LLP are lead
counsel for the Debtors' bankruptcy proceedings.  Mark D. Collins,
Esq., Daniel J. DeFranseschi, Esq., and Jason M. Madron, Esq., of
Richards Layton & Finger, P.A. Attorneys are the Debtors'
co-counsel.  Baker & McKenzie acts as the Debtors' special
counsel.  Togut, Segal & Segal LLP is the Debtors' conflicts
counsel.  Miller Buckfire & Co., LLC is the Debtors' investment
banker.  Glass & Associates Inc., gives financial advice to the
Debtor.  Kurtzman Carson Consultants LLC handles the notice,
claims and balloting for the Debtors and Brunswick Group LLC acts
as their Corporate Communications Consultants for the Debtors.  As
of July 2, 2006, the Debtor had $1,993,178,000 in total assets and
$1,730,758,000 in total liabilities.  (Dura Automotive Bankruptcy
News, Issue No. 11; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


DURA AUTOMOTIVE: Spec-Temp Files Schedules of Assets and Debts
--------------------------------------------------------------

A.     Real Property                                  $3,048,789

B.     Personal Property
B.2    Bank Accounts                                           0
B.6    Wearing apparel                                         0
B.13   Stock and Interests                          Undetermined
B.14   Interests in partnerships & joint venture    Undetermined
B.16   Accounts Receivable                             2,086,415
B.18   Other Liquidated Debts Owing Debtor             5,775,629
B.25   Vehicles                                           10,360
B.28   Office Equipment                                   31,052
B.29   Equipment and Supplies for Business             3,923,249
B.30   Inventory                                       2,695,358
B.35a  Other Personal Property                            55,678

       TOTAL SCHEDULED ASSETS                        $17,626,530
       =========================================================

C.     Property Claimed as Exempt                 Not applicable

D.     Secured Claim
          JP Morgan Chase Bank, N.A.                $225,963,688
          Others                                    Undetermined

E.     Unsecured Priority Claims                    Undetermined

F.     Unsecured Non-priority Claims
          BNY Midwest Trust Company                  418,569,672
          US Bank                                    427,530,400
          Mizuho Trust & Banking                     132,111,376
          Others                                    Undetermined

       TOTAL SCHEDULED LIABILITIES                $1,204,175,136
       =========================================================

Rochester Hills, Mich.-based DURA Automotive Systems Inc.
(Nasdaq: DRRA) -- http://www.DURAauto.com/-- is an independent    
designer and manufacturer of driver control systems, seating
control systems, glass systems, engineered assemblies, structural
door modules and exterior trim systems for the global automotive
industry.  The company is also a supplier of similar products to
the recreation vehicle and specialty vehicle industries.  DURA
sells its automotive products to North American, Japanese and
European original equipment manufacturers and other automotive
suppliers.

The Debtors filed for chapter 11 petition on October 30, 2006
(Bankr. District of Delaware Case No. 06-11202).  Richard M.
Cieri, Esq., Marc Kieselstein, Esq., Roger James Higgins, Esq.,
and Ryan Blaine Bennett, Esq., of Kirkland & Ellis LLP are lead
counsel for the Debtors' bankruptcy proceedings.  Mark D. Collins,
Esq., Daniel J. DeFranseschi, Esq., and Jason M. Madron, Esq., of
Richards Layton & Finger, P.A. Attorneys are the Debtors'
co-counsel.  Baker & McKenzie acts as the Debtors' special
counsel.  Togut, Segal & Segal LLP is the Debtors' conflicts
counsel.  Miller Buckfire & Co., LLC is the Debtors' investment
banker.  Glass & Associates Inc., gives financial advice to the
Debtor.  Kurtzman Carson Consultants LLC handles the notice,
claims and balloting for the Debtors and Brunswick Group LLC acts
as their Corporate Communications Consultants for the Debtors.  As
of July 2, 2006, the Debtor had $1,993,178,000 in total assets and
$1,730,758,000 in total liabilities.  (Dura Automotive Bankruptcy
News, Issue No. 11; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).  


DURA AUTOMOTIVE: Systems Canada's Schedules of Assets and Debts
---------------------------------------------------------------

A.     Real Property
          Ontario, Canada                             $3,483,646
          Ontario, Canada                              5,521,301
          Ontario, Canada                                833,957

B.     Personal Property
B.1    Cash on Hand                                        4,490
B.2    Bank Accounts                                   2,442,545
B.3    Security Deposit                                     None
B.4    Household Goods and Furnishings                      None
B.5    Books, Arts and Collections                          None
B.6    Wearing apparel                                         0
B.7    Furs and Jewelry                                     None
B.8    Firearms and Hobby Equipment                         None
B.9    Insurance Policies                                   None
B.10   Annuities                                            None
B.11   Interests in Education Plan                          None
B.12   Interests in Pension/Profit Sharing Plan             None
B.13   Stock and Interests                          Undetermined
B.14   Interests in partnerships & joint venture    Undetermined
B.15   Government & Corporate Bonds                         None
B.16   Accounts Receivable                            18,665,564
B.17   Alimony, Maintenance, Support                        None
B.18   Other Liquidated Debts Owing Debtor            16,505,979
B.19   Equitable or Future Interests                        None
B.20   Contingent and noncontingent interests               None
B.21   Other Contingent and Unliquidated Claims        1,235,055
B.22   Intellectual Property                        Undetermined
B.23   General Intangibles                                  None
B.24   Customer Lists or Other Compilations                 None
B.25   Vehicles                                             None
B.26   Boats                                                None
B.25   Aircraft                                             None
B.28   Office Equipment                                     None
B.29   Equipment and Supplies for Business            13,311,806
B.30   Inventory                                       8,009,567
B.31   Animals                                              None
B.32   Crops                                                None
B.33   Farming Equipment                                    None
B.34   Farm Supplies, Chemicals and Feed                    None
B.35a  Other Personal Property                         6,932,870
B.35b  AP Debit Balances                                 111,269

       TOTAL SCHEDULED ASSETS                        $77,058,049
       =========================================================

C.     Property Claimed as Exempt                 Not applicable

D.     Secured Claim
           Ricoh Canada Inc                         Undetermined

E.     Unsecured Priority Claims                    Undetermined

F.     Unsecured Non-priority Claims
           Dura Automotive Canada, ULC                  $359,815
           Dura Canada, LP                            91,147,030
           Accounts Payable                            8,249,884

       TOTAL SCHEDULED LIABILITIES                   $99,756,729
       =========================================================

Rochester Hills, Mich.-based DURA Automotive Systems Inc.
(Nasdaq: DRRA) -- http://www.DURAauto.com/-- is an independent    
designer and manufacturer of driver control systems, seating
control systems, glass systems, engineered assemblies, structural
door modules and exterior trim systems for the global automotive
industry.  The company is also a supplier of similar products to
the recreation vehicle and specialty vehicle industries.  DURA
sells its automotive products to North American, Japanese and
European original equipment manufacturers and other automotive
suppliers.

The Debtors filed for chapter 11 petition on October 30, 2006
(Bankr. District of Delaware Case No. 06-11202).  Richard M.
Cieri, Esq., Marc Kieselstein, Esq., Roger James Higgins, Esq.,
and Ryan Blaine Bennett, Esq., of Kirkland & Ellis LLP are lead
counsel for the Debtors' bankruptcy proceedings.  Mark D. Collins,
Esq., Daniel J. DeFranseschi, Esq., and Jason M. Madron, Esq., of
Richards Layton & Finger, P.A. Attorneys are the Debtors'
co-counsel.  Baker & McKenzie acts as the Debtors' special
counsel.  Togut, Segal & Segal LLP is the Debtors' conflicts
counsel.  Miller Buckfire & Co., LLC is the Debtors' investment
banker.  Glass & Associates Inc., gives financial advice to the
Debtor.  Kurtzman Carson Consultants LLC handles the notice,
claims and balloting for the Debtors and Brunswick Group LLC acts
as their Corporate Communications Consultants for the Debtors.  As
of July 2, 2006, the Debtor had $1,993,178,000 in total assets and
$1,730,758,000 in total liabilities.  (Dura Automotive Bankruptcy
News, Issue No. 11; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).  


DURA AUTOMOTIVE: Trident Automotive's Schedules Of Assets & Debts
-----------------------------------------------------------------

A.     Real Property                                          $0

B.     Personal Property
B.2    Bank Accounts                                      15,358
B.13   Stock and Interests                          Undetermined
B.14   Interests in partnerships & joint venture    Undetermined
B.18   Other Liquidated Debts Owing Debtor            27,475,775

       TOTAL SCHEDULED ASSETS                        $27,491,133
       =========================================================

C.     Property Claimed as Exempt                 Not applicable

D.     Secured Claim
          JP Morgan Chase Bank, N.A.                $225,963,688
          Others                                    Undetermined

E.     Unsecured Priority Claims                            None

F.     Unsecured Non-priority Claims
          BNY Midwest Trust Company                  418,569,672
          US Bank                                    427,530,400
          Mizuho Trust & Banking                     132,111,376
          Intercompany Payables                     Undetermined

       TOTAL SCHEDULED LIABILITIES                $1,204,175,136
       =========================================================

Rochester Hills, Mich.-based DURA Automotive Systems Inc.
(Nasdaq: DRRA) -- http://www.DURAauto.com/-- is an independent    
designer and manufacturer of driver control systems, seating
control systems, glass systems, engineered assemblies, structural
door modules and exterior trim systems for the global automotive
industry.  The company is also a supplier of similar products to
the recreation vehicle and specialty vehicle industries.  DURA
sells its automotive products to North American, Japanese and
European original equipment manufacturers and other automotive
suppliers.

The Debtors filed for chapter 11 petition on October 30, 2006
(Bankr. District of Delaware Case No. 06-11202).  Richard M.
Cieri, Esq., Marc Kieselstein, Esq., Roger James Higgins, Esq.,
and Ryan Blaine Bennett, Esq., of Kirkland & Ellis LLP are lead
counsel for the Debtors' bankruptcy proceedings.  Mark D. Collins,
Esq., Daniel J. DeFranseschi, Esq., and Jason M. Madron, Esq., of
Richards Layton & Finger, P.A. Attorneys are the Debtors'
co-counsel.  Baker & McKenzie acts as the Debtors' special
counsel.  Togut, Segal & Segal LLP is the Debtors' conflicts
counsel.  Miller Buckfire & Co., LLC is the Debtors' investment
banker.  Glass & Associates Inc., gives financial advice to the
Debtor.  Kurtzman Carson Consultants LLC handles the notice,
claims and balloting for the Debtors and Brunswick Group LLC acts
as their Corporate Communications Consultants for the Debtors.  As
of July 2, 2006, the Debtor had $1,993,178,000 in total assets and
$1,730,758,000 in total liabilities.  (Dura Automotive Bankruptcy
News, Issue No. 11; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


DURA AUTOMOTIVE: Universal Tool Files Schedules of Assets & Debts
-----------------------------------------------------------------

A.     Real Property                                  $1,721,807

B.     Personal Property
B.6    Wearing apparel                                         0
B.13   Stock and Interests                          Undetermined
B.14   Interests in partnerships & joint venture    Undetermined
B.16   Accounts Receivable                             8,351,232
B.18   Other Liquidated Debts Owing Debtor             5,953,275
B.22   Intellectual Property                        Undetermined
B.25   Vehicles                                     Undetermined
B.28   Office Equipment                                   23,585
B.29   Equipment and Supplies for Business             3,035,071
B.30   Inventory                                       2,316,070
B.35a  Other Personal Property                           390,551

       TOTAL SCHEDULED ASSETS                        $21,791,591
       =========================================================

C.     Property Claimed as Exempt                 Not applicable

D.     Secured Claim
          JP Morgan Chase Bank, N.A.                $225,963,688
          Others                                    Undetermined

E.     Unsecured Priority Claims                    Undetermined

F.     Unsecured Non-priority Claims
          BNY Midwest Trust Company                  418,569,672
          US Bank                                    427,530,400
          Mizuho Trust & Banking                     132,111,376
          Others                                         248,415
          Others                                    Undetermined

       TOTAL SCHEDULED LIABILITIES                $1,204,423,551
       =========================================================

Rochester Hills, Mich.-based DURA Automotive Systems Inc.
(Nasdaq: DRRA) -- http://www.DURAauto.com/-- is an independent    
designer and manufacturer of driver control systems, seating
control systems, glass systems, engineered assemblies, structural
door modules and exterior trim systems for the global automotive
industry.  The company is also a supplier of similar products to
the recreation vehicle and specialty vehicle industries.  DURA
sells its automotive products to North American, Japanese and
European original equipment manufacturers and other automotive
suppliers.

The Debtors filed for chapter 11 petition on October 30, 2006
(Bankr. District of Delaware Case No. 06-11202).  Richard M.
Cieri, Esq., Marc Kieselstein, Esq., Roger James Higgins, Esq.,
and Ryan Blaine Bennett, Esq., of Kirkland & Ellis LLP are lead
counsel for the Debtors' bankruptcy proceedings.  Mark D. Collins,
Esq., Daniel J. DeFranseschi, Esq., and Jason M. Madron, Esq., of
Richards Layton & Finger, P.A. Attorneys are the Debtors'
co-counsel.  Baker & McKenzie acts as the Debtors' special
counsel.  Togut, Segal & Segal LLP is the Debtors' conflicts
counsel.  Miller Buckfire & Co., LLC is the Debtors' investment
banker.  Glass & Associates Inc., gives financial advice to the
Debtor.  Kurtzman Carson Consultants LLC handles the notice,
claims and balloting for the Debtors and Brunswick Group LLC acts
as their Corporate Communications Consultants for the Debtors.  As
of July 2, 2006, the Debtor had $1,993,178,000 in total assets and
$1,730,758,000 in total liabilities.  (Dura Automotive Bankruptcy
News, Issue No. 11; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).  


FOAMEX INT'L: Posts $1.969 Million Net Loss in December 2006
------------------------------------------------------------

                    Foamex International, Inc.
                    Consolidated Balance Sheet
                     As of December 31, 2006

                              ASSETS

Current Assets
   Cash                                             $2,444,000
   Accounts Receivable                             167,099,000
   Inventory                                       119,407,000
   Other Current Assets                             24,271,000
                                                 -------------
Total Current Assets                               313,219,000

Land and Land Improvements                           5,117,000
Buildings                                           86,971,000
Leasehold Improvement                                6,692,000
Machinery and Equipment                            192,380,000
Furniture and Fixtures                               4,915,000
Auto Equipment                                       7,421,000
Computer Equipment                                   9,499,000
Construction in Progress                             3,569,000
Accumulated Depreciation                          (221,075,000)
                                                 -------------
Total property plant & equipment, net               95,488,000

Goodwill, net                                       86,191,000
Debt Issuance Costs                                    593,000
Investment in Subsidiaries                          13,903,000
Long-term Intercompany Receivable                    4,850,000
Other Assets                                        61,792,000
                                                 -------------
Total Assets                                      $576,035,000
                                                 =============

              LIABILITIES & SHAREHOLDERS' DEFICIT

Current liabilities
     Revolver borrowings                           $56,331,000
     Current portion of long-term debt              86,233,000
     Accounts payable                               87,052,000
     Intercompany                                      212,000
     Accrued Employee Costs                         20,596,000
     Accrued Rebates                                 9,365,000
     Accrued Interest                                3,686,000
     Other Current Liabilities                      23,872,000
                                                 -------------
Total Current Liabilities                          287,358,000
                                                 -------------
Long-term Debt                                         160,000
Intercompany Debt                                            0
Liabilities subject to compromise                  664,372,000
Other Liabilities                                   26,366,000
                                                 -------------
Total Long-term liabilities                        690,896,000
                                                 -------------
Total Liabilities                                 $978,254,000
                                                 =============

Common stock                                           286,000
Preferred stock                                         15,000
Additional paid-in capital                         105,427,000
Treasury stock                                     (27,969,000)
Partner's capital                                            0
Other comprehensive income(loss)                   (37,777,000)
Shareholder loans                                   (9,221,000)
Accumulated deficit                               (432,978,000)
                                                 -------------
Stockholders' deficiency                          (402,218,000)
                                                 -------------
Total Liabilities & Stockholders' Deficiency      $576,035,000
                                                 =============

                      Foamex International, Inc.
                           Income Statement
                For the Month Ended December 31, 2006

Gross Sales                                        $88,019,000
Rebates, Discount & Sale Allowance                  (4,211,000)
                                                 -------------
Net sales                                           83,808,000

Material                                            55,487,000
Labor                                                3,167,000
Overhead                                             9,716,000
Asset Impairments                                       15,000
Freight/Shipping                                     3,688,000
                                                 -------------
Cost of Sales                                       72,071,000
                                                 -------------
Gross Profit                                        11,735,000
                                                 -------------

Labor Expense                                        3,870,000
Indirect Materials & Samples                            88,000
Equipment and Maintenance Expense                       39,000
Facility Expense                                       164,000
Travel & Entertainment                                 289,000
Technology                                             159,000
Professional Fees & Services                           944,000
Other Miscellaneous Expense                             46,000
Insurance & Tax                                         69,000
Bad Debt Expense                                       (14,000)
Bank/Collection Costs                                   60,000
Transportation Cost                                     12,000
Depreciation/Amortization                              378,000
Corp Cost to COB                                      (685,000)
                                                 -------------
Selling, General & Admin Expenses                    5,419,000

Gain (Loss) on sale of assets                           74,000
Restructuring Charges                                  276,000
                                                 -------------
Income from Operations                               6,115,000

Interest Expense                                     6,575,000
Equity in Earnings of JV & non debtor subs             271,000
Other income (expense)                                 179,000
Professional Fees                                    2,175,000
Provision (Gains) - Rejected Contracts                  84,000
Bankruptcy Filing Fees                                       0
Other Expense (Income)                                       0
Debt Adjustment Gain (Loss)                                  -
                                                 -------------
Reorganization Expense (Income)                      2,259,000
                                                 -------------
Income (Loss) before tax                            (2,269,000)
Tax Provision (benefit)                               (300,000)
                                                 -------------
Net Income (Loss)                                  ($1,969,000)
                                                 =============

Headquartered in Linwood, Pennsylvania, Foamex International Inc.
(FMXIQ.PK) -- 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.  On
Nov. 27, 2006, the Court approved the adequacy of the Debtors'
Second Amended Disclosure Statement.  (Foamex Bankruptcy News,
Issue No. 38 Bankruptcy Creditors' Service Inc.
http://bankrupt.com/newsstand/or 215/945-7000)


GRANITE BROADCASTING: KBWB Inc.'s Schedules of Assets and Debts
---------------------------------------------------------------

A.    Real Property                                        None

B.    Personal Property
B.1   Cash on hand                                         $500
B.2   Bank Accounts
         Union Bank of California                       180,079
         Wells Fargo Bank, N.A.                         153,353
B.13  Stock and Interests
         100% ownership of
         KBWB License, Inc. common stock.          Undetermined
B.16  Accounts Receivable
         Trade and other                              2,910,903
         Co-op Reimbursement                            392,811
         Miscellaneous                                       44
B.21  Other Contingent and Unliquidated Claims     Undetermined
B.25  Vehicles                                           48,178
B.28  Office Equipment                                  165,802
B.29  Equipment and Supplies for Business
         Studio & Technical Equipment                   957,803
         Tower & Antenna Equipment                       97,305
         Transmitting Equipment                       1,049,487
B.35  Other Personal Property
         Prepaid Expenses                                91,465

      TOTAL SCHEDULED ASSETS                         $6,047,730
      =========================================================

C.    Property Claimed as Exempt                 Not applicable

D.    Secured Claim
         The Bank of New York                      $425,899,582
         Silver Point Finance, LLC                   70,273,288

E.    Unsecured Priority Claims
         San Francisco Tax Collector                     31,935

F.    Unsecured Non-priority Claims
         Various claimants                              129,961

      TOTAL SCHEDULED LIABILITIES                  $496,334,766
      =========================================================

Headquartered in New York, Granite Broadcasting Corp. (OTC
Bulletin Board: GBTVQ) -- http://www.granitetv.com/-- owns and
operates, or provides programming, sales and other services to 23
channels in 11 markets: San Francisco, California; Detroit,
Michigan; Buffalo, New York; Fresno, California; Syracuse, New
York; Fort Wayne, Indiana; Peoria, Illinois; Duluth, Minnesota-
Superior, Wisconsin; Binghamton, New York; Utica, New York and
Elmira, New York.  The company's channel group includes affiliates
of NBC, CBS, ABC, CW and My Network TV, and reaches approximately
6% of all U.S. television households.

The company and five of its debtor-affiliates filed for chapter 11
protection on Dec. 11, 2006 (Bankr. S.D.N.Y. Case No. 06-12984).
Ira S. Dizengoff, Esq., at Akin, Gump, Strauss, Hauer & Feld, LLP,
represents the Debtors in their restructuring efforts.  When the
Debtors filed for protection from their creditors, it estimated
assets of $443,563,020 and debts of $641,100,000.  (Granite
Broadcasting Corp. Bankruptcy News, Issue No. 11; Bankruptcy
Creditors' Service, Inc., http://bankrupt.com/newsstand/or  
215/945-7000).


GRANITE BROADCASTING: KBWB License's Schedules of Assets & Debts
----------------------------------------------------------------

A.    Real Property                                        None

B.    Personal Property
B.21  Other Contingent and Unliquidated Claims     Undetermined
B.23  Licenses, franchises & other intangibles
         FCC Broadcasting License                   $44,635,438

      TOTAL SCHEDULED ASSETS                        $44,635,438
      =========================================================

C.    Property Claimed as Exempt                 Not applicable

D.    Secured Claim
         The Bank of New York                       425,899,582
         Silver Point Finance, LLC                   70,273,288

E.    Unsecured Priority Claims                            None

F.    Unsecured Non-priority Claims                        None

      TOTAL SCHEDULED LIABILITIES                  $496,172,870
      =========================================================

Headquartered in New York, Granite Broadcasting Corp. (OTC
Bulletin Board: GBTVQ) -- http://www.granitetv.com/-- owns and
operates, or provides programming, sales and other services to 23
channels in 11 markets: San Francisco, California; Detroit,
Michigan; Buffalo, New York; Fresno, California; Syracuse, New
York; Fort Wayne, Indiana; Peoria, Illinois; Duluth, Minnesota-
Superior, Wisconsin; Binghamton, New York; Utica, New York and
Elmira, New York.  The company's channel group includes affiliates
of NBC, CBS, ABC, CW and My Network TV, and reaches approximately
6% of all U.S. television households.

The company and five of its debtor-affiliates filed for chapter 11
protection on Dec. 11, 2006 (Bankr. S.D.N.Y. Case No. 06-12984).
Ira S. Dizengoff, Esq., at Akin, Gump, Strauss, Hauer & Feld, LLP,
represents the Debtors in their restructuring efforts.  When the
Debtors filed for protection from their creditors, it estimated
assets of $443,563,020 and debts of $641,100,000.  (Granite
Broadcasting Corp. Bankruptcy News, Issue No. 11; Bankruptcy
Creditors' Service, Inc., http://bankrupt.com/newsstand/or  
215/945-7000).


GRANITE BROADCASTING: Week-TV License Files Schedules
-----------------------------------------------------

A.    Real Property                                        None

B.    Personal Property
B.23  Licenses, franchises & other intangibles
         FCC Broadcasting License                      $705,375

      TOTAL SCHEDULED ASSETS                           $705,375
      =========================================================

C.    Property Claimed as Exempt                 Not applicable

D.    Secured Claim
         The Bank of New York                       425,899,582
         Silver Point Finance, LLC                   70,273,288

E.    Unsecured Priority Claims                            None

F.    Unsecured Non-priority Claims                        None

      TOTAL SCHEDULED LIABILITIES                  $496,172,870
      =========================================================

Headquartered in New York, Granite Broadcasting Corp. (OTC
Bulletin Board: GBTVQ) -- http://www.granitetv.com/-- owns and
operates, or provides programming, sales and other services to 23
channels in 11 markets: San Francisco, California; Detroit,
Michigan; Buffalo, New York; Fresno, California; Syracuse, New
York; Fort Wayne, Indiana; Peoria, Illinois; Duluth, Minnesota-
Superior, Wisconsin; Binghamton, New York; Utica, New York and
Elmira, New York.  The company's channel group includes affiliates
of NBC, CBS, ABC, CW and My Network TV, and reaches approximately
6% of all U.S. television households.

The company and five of its debtor-affiliates filed for chapter 11
protection on Dec. 11, 2006 (Bankr. S.D.N.Y. Case No. 06-12984).
Ira S. Dizengoff, Esq., at Akin, Gump, Strauss, Hauer & Feld, LLP,
represents the Debtors in their restructuring efforts.  When the
Debtors filed for protection from their creditors, it estimated
assets of $443,563,020 and debts of $641,100,000.  (Granite
Broadcasting Corp. Bankruptcy News, Issue No. 11; Bankruptcy
Creditors' Service, Inc., http://bankrupt.com/newsstand/or  
215/945-7000).


GRANITE BROADCASTING: WXON Inc.' Schedules of Assets and Debts
--------------------------------------------------------------

A.    Real Property                                    $604,585

B.    Personal Property
B.1   Cash on hand                                            0
B.2   Bank Accounts                                     313,236
B.3   Security Deposits                                 102,000
B.4   Household goods                                      None
B.5   Book, artwork and collectibles                       None
B.6   Wearing apparel                                      None
B.7   Furs and jewelry                                     None
B.8   Firearms and other equipment                         None
B.9   Insurance Policies                                   None
B.10  Annuities                                            None
B.11  Interests in an education IRA                        None
B.12  Interests in pension plans                           None
B.13  Stock and Interests                         
         100% ownership in
         WXON License, Inc. common stock.          Undetermined
B.14  Interests in partnerships or joint ventures          None
B.15  Government and corporate bonds                       None
B.16  Accounts Receivable
         Trade and other                              2,720,431
         Co-op reimbursement                            337,020
         Miscellaneous                                    7,018
B.17  Alimony                                              None
B.18  Other Liquidated Debts Owing Debtor                  None
B.19  Equitable or future interests                        None
B.20  Interests in estate death benefit plan               None
B.21  Other Contingent and Unliquidated Claims     Undetermined
B.22  Patents, copyrights, and other intellectual          None
B.23  Licenses, franchises & other intangibles             None
B.24  Customer lists or other compilations                 None
B.25  Vehicles                                             None
B.26  Boats, motors and accessories                        None
B.27  Aircraft and accessories                             None
B.28  Office Equipment                                  332,730
B.29  Equipment and Supplies for Business
         Studio & Technical Equipment                   464,793
         Tower & Antenna Equipment                    2,243,531
         Transmitting Equipment                         561,111
B.30  Inventory                                            None
B.31  Animals                                              None
B.32  Crops                                                None
B.33  Farming equipment and implements                     None
B.34  Farm supplies, chemicals, and feed                   None
B.35  Other Personal Property
         Prepaid Expenses                                87,336

      TOTAL SCHEDULED ASSETS                         $7,773,790
      =========================================================

C.    Property Claimed as Exempt                 Not applicable

D.    Secured Claim
         The Bank of New York                      $425,899,582
         Silver Point Finance, LLC                   70,273,288

E.    Unsecured Priority Claims                            None

F.    Unsecured Non-priority Claims
         Various claimants                              260,954

      TOTAL SCHEDULED LIABILITIES                  $496,433,824
      =========================================================

Headquartered in New York, Granite Broadcasting Corp. (OTC
Bulletin Board: GBTVQ) -- http://www.granitetv.com/-- owns and
operates, or provides programming, sales and other services to 23
channels in 11 markets: San Francisco, California; Detroit,
Michigan; Buffalo, New York; Fresno, California; Syracuse, New
York; Fort Wayne, Indiana; Peoria, Illinois; Duluth, Minnesota-
Superior, Wisconsin; Binghamton, New York; Utica, New York and
Elmira, New York.  The company's channel group includes affiliates
of NBC, CBS, ABC, CW and My Network TV, and reaches approximately
6% of all U.S. television households.

The company and five of its debtor-affiliates filed for chapter 11
protection on Dec. 11, 2006 (Bankr. S.D.N.Y. Case No. 06-12984).
Ira S. Dizengoff, Esq., at Akin, Gump, Strauss, Hauer & Feld, LLP,
represents the Debtors in their restructuring efforts.  When the
Debtors filed for protection from their creditors, it estimated
assets of $443,563,020 and debts of $641,100,000.  (Granite
Broadcasting Corp. Bankruptcy News, Issue No. 11; Bankruptcy
Creditors' Service, Inc., http://bankrupt.com/newsstand/or  
215/945-7000).


GRANITE BROADCASTING: WXON License's Schedules of Assets and Debts
------------------------------------------------------------------

A.    Real Property                                        None

B.    Personal Property
B.21  Other Contingent and Unliquidated Claims     Undetermined
B.23  Licenses, franchises & other intangibles
         FCC Broadcasting License                   $44,698,997

      TOTAL SCHEDULED ASSETS                        $44,698,997
      =========================================================

C.    Property Claimed as Exempt                 Not applicable

D.    Secured Claim
         The Bank of New York                      $425,899,582
         Silver Point Finance, LLC                   70,273,288

E.    Unsecured Priority Claims                            None

F.    Unsecured Non-priority Claims
         The WB Television Network Partners             Unknown
         Warner Bro. Entertainment, Inc.                Unknown
         Warner Brothers TV Distribution                Unknown

      TOTAL SCHEDULED LIABILITIES                  $496,172,870
      =========================================================

Headquartered in New York, Granite Broadcasting Corp. (OTC
Bulletin Board: GBTVQ) -- http://www.granitetv.com/-- owns and
operates, or provides programming, sales and other services to 23
channels in 11 markets: San Francisco, California; Detroit,
Michigan; Buffalo, New York; Fresno, California; Syracuse, New
York; Fort Wayne, Indiana; Peoria, Illinois; Duluth, Minnesota-
Superior, Wisconsin; Binghamton, New York; Utica, New York and
Elmira, New York.  The company's channel group includes affiliates
of NBC, CBS, ABC, CW and My Network TV, and reaches approximately
6% of all U.S. television households.

The company and five of its debtor-affiliates filed for chapter 11
protection on Dec. 11, 2006 (Bankr. S.D.N.Y. Case No. 06-12984).
Ira S. Dizengoff, Esq., at Akin, Gump, Strauss, Hauer & Feld, LLP,
represents the Debtors in their restructuring efforts.  When the
Debtors filed for protection from their creditors, it estimated
assets of $443,563,020 and debts of $641,100,000.  (Granite
Broadcasting Corp. Bankruptcy News, Issue No. 11; Bankruptcy
Creditors' Service, Inc., http://bankrupt.com/newsstand/or  
215/945-7000).


INTERSTATE BAKERIES: Posts $12.8M Net Loss in Period Ended Dec. 16
------------------------------------------------------------------

         Interstate Bakeries Corporation and Subsidiaries
         Unaudited Consolidated Monthly Operating Report
               Four Weeks Ended December 16, 2006

REVENUE

Gross Income                                        $213,093,400
Less Cost of Goods Sold
     Ingredients, Packaging & Outside Purchasing       54,549,725
     Direct & Indirect Labor                           39,171,870
     Overhead & Production Administration              11,155,275
                                                    -------------
        Total Cost of Goods Sold                      104,876,870
                                                    -------------
           Gross Profit                               108,216,530
                                                    -------------

OPERATING EXPENSES

Owner - Draws/Salaries                                         -
Selling & Delivery Employee Salaries                  50,734,763
Advertising and Marketing                              2,651,142
Insurance (Property, Casualty, & Medical)             11,998,031
Payroll Taxes                                          4,421,828
Lease and Rent                                         3,005,075
Telephone and Utilities                                1,269,661
Corporate Expense (Including Salaries)                 6,079,500
Other Expenses                                        28,789,130
                                                    -------------
Total Operating Expenses                             108,949,130
                                                    -------------
EBITDA                                                  (732,600)

Restructuring & Reorganization Charges                 2,930,194
Depreciation and Amortization                          5,411,320
Abandonment                                              373,705
Other(Income)/Expense                                     38,078
Gain/Loss Sale of Prop                                         -
Interest Expense                                       3,808,053
                                                    -------------
Operating Income (Loss)                              (13,293,950)
Income Tax Expense (Benefit)                            (412,113)
                                                    -------------
Net Income (Loss)                                   ($12,881,837)
                                                    =============

CURRENT ASSETS
     Accounts Receivable at end of period             139,904,217
     Increase (Decrease) in Accounts Receivable        (8,125,858)
     Inventory at end of period                        66,058,242
     Increase (Decrease) in Inventory for period         (912,497)
     Cash at end of period                             90,510,806
     Increase (Decrease) in Cash for period             8,899,508
     Restricted Cash                                    7,621,143
     Increase (Dec.) in Restricted Cash for period         14,847

LIABILITIES
     Increase (Decrease) Liabilities
        Not Subject to Compromise                        (316,030)
     Increase (Decrease) Liabilities
        Subject to Compromise                            (138,681)
     Taxes payable:
        Federal Payroll Taxes                           9,861,511
        State/Local Payroll Taxes                       5,280,227
        State Sales Taxes                                 658,512
        Real Estate and Personal Property Taxes         9,390,628
        Other                                           4,512,532
                                                    -------------
        Total Taxes Payable                           $29,703,410
                                                    =============

Headquartered in Kansas City, Missouri, Interstate Bakeries
Corporation is a wholesale baker and distributor of fresh baked
bread and sweet goods, under various national brand names,
including Wonder(R), Hostess(R), Dolly Madison(R), Baker's Inn(R),
Merita(R) and Drake's(R). The Company employs approximately
32,000 in 54 bakeries, more than 1,000 distribution centers and
1,200 thrift stores throughout the U.S. The Company and seven of
its debtor-affiliates filed for chapter 11 protection on
September 22, 2004 (Bankr. W.D. Mo. Case No. 04-45814). J. Eric
Ivester, Esq., and Samuel S. Ory, Esq., at Skadden, Arps, Slate,
Meagher & Flom LLP, represent the Debtors in their restructuring
efforts. When the Debtors filed for protection from their
creditors, they listed $1,626,425,000 in total assets and
$1,321,713,000 (excluding the $100,000,000 issue of 6.0% senior
subordinated convertible notes due Aug. 15, 2014, on Aug. 12,
2004) in total debts.  (Interstate Bakeries Bankruptcy News, Issue
No. 56; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000)  


OWENS CORNING: Posts $10.68 Million Net Loss in September 2006
--------------------------------------------------------------

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

Current Assets:
   Cash and cash equivalents                         $1,073,005
   Receivables                                          404,821
   Receivables - intercompany                         1,068,837
   Inventories, net of LIFO reserve                     298,730
   Insurance for asbestos litigation claims                   0
   Deferred income taxes                                      0
   Income tax receivable                                    926
   Other current assets                                 202,601
                                                    -----------
Total Current Assets                                  3,048,920

Other Assets:
   Insurance for asbestos litigation claims              69,120
   Restricted cash                                      205,434
   Restricted cash and securities - Fibreboard                0
   Deferred income taxes                              1,614,747
   Goodwill                                              51,845
   Investment in affiliates                              36,648
   Investment in subsidiaries                         2,022,050
   Notes receivable - intercompany                        5,270
   Other non-current assets                             360,567
                                                    -----------
Total Other Assets                                    4,365,681

Plant & Equipment:
   Land                                                  34,144
   Buildings & leasehold improvements                   552,416
   Machinery & equipment                              2,258,955
   Construction in progress                             103,725
   Less: Accumulated Depreciation                     1,604,688
                                                    -----------
Net Plant & Equipment                                 1,344,552
                                                    -----------
TOTAL ASSETS                                         $8,759,153
                                                    ===========

Liabilities not Subject to Compromise:
   Accounts payable & accrued liabilities              $672,443
   Accrued postpetition interest                        928,846
   Intercompany liabilities                           1,325,081
   Short-term debt                                            0
   Long-term debt - current portion                       1,367
                                                    -----------
Total Current Liabilities                             2,927,737

Long-Term Debt                                            9,004

Other:
Other employee benefits liability                       243,536
Pension plan liability                                  576,427
Other liability                                         184,159
                                                    -----------
Total Non-Current Liabilities                         1,004,122
                                                    -----------
Total Postpetition Liabilities                        3,940,863

Prepetition Liabilities:
   Accounts payable and accrued liabilities             262,906
   Other employee benefits liability                    170,709
   Pension plan liability                                     0
   Debt - US bank credit facility                     1,450,986
   Debt - bonds & other                               1,500,534
   Asbestos-related liability                         6,166,734
   Intercompany                                       2,452,666
   Other                                                      0
                                                    -----------
Total Prepetition Liabilities                        12,004,535

Total Liabilities                                    15,945,398

Minority Interest                                             0

Stockholder's Equity:
   Common stock                                         697,252
    Retained Earnings (Deficit)                      (7,532,248)
    Accumulated Comprehensive Loss                       (5,166)
    Other                                              (346,084)
                                                    -----------
Net Stockholder's Equity                             (7,186,246)
                                                    -----------
TOTAL LIABILITIES & STOCKHOLDER'S EQUITY             $8,759,152
                                                    ===========

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

Net sales                                              $336,394
Cost of Sales                                           276,526
                                                    -----------
Gross Margin                                             59,868

Operating Expenses:
   Marketing & administrative expenses                   27,847
   Science & technology expenses                          2,140
   Provision for asbestos litigation claims                   0
   Insider compensation                                     823
   Restructure costs                                          0
   Other                                                 (3,739)
                                                    -----------
Income from Operations                                   32,797

Other Expenses:
   Cost of borrowed funds                                38,304
   Other                                                      0
                                                    -----------
Income Before Reorganization Items                       (5,507)

Reorganization Items:
   Professional fees                                      8,423
   U.S. Trustee quarterly fees                               13
   Interest earned on accum. cash from Chapter 11        (2,512)
   Contract rejection                                    (5,800)
   (Gain) Loss from sale of equipment                         0
   (Gain) Loss from settlement of liabilities                 0
   Other reorganization expenses                          3,745
                                                    -----------
Total Reorganization Expenses                             3,869
                                                    -----------

Income (Loss) Before Income Taxes                        (9,374)
Provision (Credit) for Income Taxes                      (1,576)
                                                    -----------
Income (Loss) Before Minority Interest and Equity                
   in Net Income (Loss) of Affiliates                   (10,950)
Minority interest                                             0
Equity in net income (loss) of affiliates                   270
                                                    -----------
Net Income (Loss)                                      ($10,680)
                                                    ===========

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

Cash, beginning of month                                $31,291

Receipts:
   Customer receipts                                    362,137
   Intercompany sales                                     6,513
   Loans & advances                                           0
   Sale of assets                                             0
   Other receipts                                        34,700
   Intercompany transfers                                99,664
   Transfers from DIP                                    61,109
                                                    -----------
Total Receipts                                          564,123

Disbursements:
   Net payroll                                               65
   Payroll taxes                                            155
   Sales use & other taxes                                8,272
   Inventory purchases                                  151,560
   Insurance                                              1,457
   Administrative & selling                              61,470
   Other                                                102,191
   Intercompany transfers                                70,470
   Transfers to DIP                                     164,909
   Professional Fees                                      9,272
   U.S. Trustee Quarterly Fees                                0
   Court costs                                                0
   Adjustment                                                 0
                                                    -----------
Total Disbursements                                     569,821
                                                    -----------
Net Cash Flow                                            (5,698)
                                                    -----------
Cash, end of month                                      $25,593
                                                    ===========

Headquartered in Toledo, Ohio, Owens Corning (OTC: OWENQ.OB)
-- http://www.owenscorning.com/-- manufactures fiberglass   
insulation, roofing materials, vinyl windows and siding, patio
doors, rain gutters and downspouts.  The company filed for chapter
11 protection on Oct. 5, 2000 (Bankr. Del. Case. No. 00-03837).  
Norman L. Pernick, Esq., at Saul Ewing LLP, represents the
Debtors.  Elihu Inselbuch, Esq., at Caplin & Drysdale, Chartered,
represents the Official Committee of Asbestos Creditors.  James J.
McMonagle serves as the Legal Representative for Future Claimants
and is represented by Edmund M. Emrich, Esq., at Kaye Scholer LLP.
(Owens Corning Bankruptcy News, Issue No. 150; Bankruptcy
Creditors' Service, Inc., http://bankrupt.com/newsstand/or   
215/945-7000).

As reported in the Troubled Company Reporter on Oct. 9, 2006, the
Honorable John P. Fullam, Sr., of the U.S. District Court for the
Eastern District of Pennsylvania affirmed on Sept. 28, 2006, the
order of the Honorable Judith Fitzgerald of the U.S. Bankruptcy
Court for the District of Delaware, confirming Owens Corning's
Sixth Amended Plan of Reorganization.  The Plan took effect on
Oct. 31, 2006, marking the company's emergence from Chapter 11.


SEA CONTAINERS: Files Amended November 30 Balance Sheet
-------------------------------------------------------
Sea Containers Ltd., Sea Containers Services Ltd., and Sea
Containers Caribbean Inc., filed on Jan. 24, 2007, with the
Court an amendment to their November 2006 monthly operating
report, restating certain balance sheet information.

                     Sea Containers, Ltd.
                    Unaudited Balance Sheet
                    As of November 30, 2006

                            Assets

Current assets
   Cash and cash equivalents                        $56,007,964
   Trade receivables, less allowances
      for doubtful accounts                           1,917,770
   Due from related parties                           8,201,195
   Prepaid expenses and other current assets          6,524,397
                                                   ------------
      Total current assets                           72,651,326

Fixed assets, net                                             -

Long-term equipment sales receivable,                         -
Investment in group companies                                 -
Intercompany receivables                                      -
Investment in equity ownership interests            202,366,216
Other assets                                          3,378,541
                                                   ------------
Total assets                                       $278,396,083
                                                   ============

             Liabilities and Shareholders' Equity

Current liabilities
   Accounts payable                                  $2,809,381
   Accrued expenses                                  29,436,083
   Current portion of long-term debt                 26,795,063
   Current portion of senior notes                  385,069,151
                                                   ------------
      Total current liabilities                     444,109,678

Total shareholders' equity                         (165,713,595)
                                                   ------------
Total liabilities and shareholders' equity         $278,396,083
                                                   ============

Headquartered in Hamilton, Bermuda, Sea Containers Ltd. (NYSE:
SCRA, SCRB) -- http://www.seacontainers.com/-- provides passenger   
and freight transport and marine container leasing.  Registered in
Bermuda, the company has regional operating offices in London,
Genoa, New York, Rio de Janeiro, Sydney, and Singapore.  The
company is owned almost entirely by United States shareholders and
its primary listing is on the New York Stock Exchange (SCRA and
SCRB) since 1974.  On October 3, the company's common shares and
senior notes were suspended from trading on the NYSE and NYSE Arca
after the company's failure to file its 2005 annual report on Form
10-K and its quarterly reports on Form 10-Q during 2006 with the
U.S. Securities and Exchange Commission.

Through its GNER subsidiary, Sea Containers Passenger Transport
operates Britain's fastest railway, the Great North Eastern
Railway, linking England and Scotland.  It also conducts ferry
operations, serving Finland and Estonia as well as a commuter
service between New York and New Jersey in the U.S.

Sea Containers Ltd. and two subsidiaries filed for chapter 11
protection on Oct. 15, 2006 (Bankr. D. Del. Case No. 06-11156).  
Robert S. Brady, Esq., at Young, Conaway, Stargatt & Taylor
represents the Debtors in their restructuring efforts.  When the
Debtors filed for protection from their creditors, they reported
US$1.7 billion in total assets and US$1.6 billion in total
debts.  (Sea Containers Bankruptcy News, Issue No. 10; Bankruptcy
Creditors' Service, Inc., http://bankrupt.com/newsstand/or      
215/945-7000)


SOLUTIA INC: Posts $21 Million Net Loss in December 2006
--------------------------------------------------------

                Solutia, Inc. Chapter 11 Debtors
               Unaudited Consolidated Statement of
                       Financial Position
                     As of December 31, 2006

                              ASSETS

Cash                                                $38,000,000
Trade Receivables, net                              146,000,000
Account Receivables-Unconsolidated Subsidiaries      47,000,000
Inventories                                         176,000,000
Other Current Assets                                 90,000,000
Assets of Discontinued Operations                             0
                                                 --------------
Total Current Assets                                497,000,000

Property, Plant and Equipment, net                  660,000,000
Investments in Subsidiaries and Affiliates          565,000,000
Intangible Assets, net                              100,000,000
Other Assets                                         69,000,000
                                                 --------------
Total Assets                                     $1,891,000,000
                                                 ==============

              LIABILITIES AND SHAREHOLDERS' DEFICIT

Accounts Payable                                   $200,000,000
Short Term Debt                                     650,000,000
Other Current Liabilities                           168,000,000
Liabilities of Discontinued Operations                1,000,000
                                                 --------------
Total Current Liabilities                         1,019,000,000

Other Long-Term Liabilities                         209,000,000
                                                 --------------
Total Liabilities not Subject to Compromise       1,228,000,000

Liabilities Subject to Compromise                 1,963,000,000

Shareholders' Deficit                            (1,300,000,000)
                                                 --------------
Total Liabilities & Shareholders' Deficit        $1,891,000,000
                                                 ==============

                Solutia, Inc. Chapter 11 Debtors
         Unaudited Consolidated Statement of Operations
              For the Month Ended December 31, 2006

Total Net Sales                                    $170,000,000
Total Cost Of Goods Sold                            162,000,000
                                                 --------------
Gross Profit                                          8,000,000

Total MAT Expense                                    19,000,000
                                                 --------------
Operating Income (Loss)                             (11,000,000)

Equity Earnings from Affiliates                       6,000,000
Interest Expense, net                                (7,000,000)
Other Income, net                                     3,000,000

Reorganization Items:
Professional fees                                    (6,000,000)
Employee severance and retention costs                        0
Other                                                (1,000,000)
                                                 --------------
                                                     (7,000,000)
                                                 --------------
Loss Before Taxes                                   (16,000,000)

Income tax expense (benefit)                          5,000,000
                                                 --------------
Net Loss                                           ($21,000,000)
                                                 ==============

Headquartered in St. Louis, Missouri, Solutia Inc. (OTCBB:SOLUQ)
-- http://www.solutia.com/-- and its subsidiaries, engage in the   
manufacture and sale of chemical-based materials, which are used
in consumer and industrial applications worldwide.  The company
and 15 debtor-affiliates filed for chapter 11 protection on
Dec. 17, 2003 (Bankr. S.D.N.Y. Case No. 03-17949).  When the
Debtors filed for protection from their creditors, they listed
$2,854,000,000 in assets and $3,223,000,000 in debts.  

Solutia is represented by Allen E. Grimes, III, Esq., at Dinsmore
& Shohl, LLP and Conor D. Reilly, Esq., at Gibson, Dunn &
Crutcher, LLP.  Trumbull Group LLC is the Debtor's claims and
noticing agent.  Daniel H. Golden, Esq., Ira S. Dizengoff, Esq.,
and Russel J. Reid, Esq., at Akin Gump Strauss Hauer & Feld LLP
represent the Official Committee of Unsecured Creditors, and
Derron S. Slonecker at Houlihan Lokey Howard & Zukin Capital
provides the Creditors' Committee with financial advice.  (Solutia
Bankruptcy News, Issue No. 77; Bankruptcy Creditors' Service,
Inc., http://bankrupt.com/newsstand/or 215/945-7000).


WERNER HOLDING: Posts $15.482 Million Net Loss in December 2006
---------------------------------------------------------------

         Werner Holding Co. (PA), Inc., and Subsidiaries
              Unaudited Consolidated Balance Sheet
                    As of December 31, 2006

ASSETS
Current Assets:
Cash and cash equivalents                           $23,354,000
Receivables, net                                     64,244,000
Income taxes receivable (payable)                       790,000
Inventories, net                                     58,135,000
Property, plant and equipment held for sale, at
   cost less accumulated depreciation                16,590,000
Prepaid insurance and other                          10,155,000
                                                   ------------
Total current assets                                173,268,000

Property, Plant & Equipment, Net                     52,531,000
Other assets:
Deferred financing fess, net                          9,747,000
Investment in subsidiaries                                    -
Other noncurrent assets                               6,607,000
                                                   ------------
Total other assets                                   16,354,000
                                                   ------------
TOTAL ASSETS                                       $242,153,000
                                                   ============

LIABILITIES AND SHAREHOLDERS' EQUITY
Current liabilities:
Accounts payable                                    $14,787,000
Accrued liabilities                                  42,793,000
Intercompany payable (receivables)                            -
First lien revolving credit facility                 39,329,000
Current maturities of long-term debt                184,260,000
                                                   ------------            
Total current liabilities                           281,169,000

Long-Term Liabilities:
Long-term debt                                       89,025,000
Reserve for product liability and
   workers' compensation claims                      10,222,000
Other long-term obligations                           3,778,000
Liabilities subject to compromise                   208,282,000
                                                   ------------            
Total Liabilities                                   592,476,000

Convertible preferred stock                         100,592,000

Shareholders' Deficit:
Common stock                                              1,000
Additional paid-in-capital                           17,017,000
Retained earnings (deficit)                        (454,743,000)
Accumulated other comprehensive income (loss)       (13,190,000)
                                                   ------------
Total Shareholders Deficit                         (450,915,000)
                                                   ------------
TOTAL LIABILITIES & SHAREHOLDERS' DEFICIT          $242,153,000
                                                   ============

         Werner Holding Co. (PA), Inc., and Subsidiaries
         Unaudited Consolidated Statement of Operations
                     December 1 to 31, 2006

Net sales                                           $27,910,000
Total cost of sales                                  21,632,000
                                                   ------------
Gross profit                                          6,278,000

Total operating expenses                             14,326,000

Operating income (loss)                              (8,048,000)
Equity in net income (loss) of subsidiaries                   -
Other income (expense), net                             (21,000)
                                                   ------------
Income (loss) before interest,
reorganization items and taxes                       (8,069,000)

Reorganization Items:
   Gain on Termination of Benefit Plan                        -
  (Restructuring Process Fees)                       (2,600,000)
   Interest Income                                       55,000
                                                   ------------
Reorganization Items, Net                            (2,545,000)
                                                   ------------
Interest (loss) before interest and taxes           (10,614,000)
Inter-company interest expense                                -
Interest expense                                      4,380,000
                                                   ------------
Income (loss) before income taxes                   (14,994,000)
Provision (benefit) for income taxes                    488,000
                                                   ------------
Net Income (Loss)                                  ($15,482,000)
                                                   ============

         Werner Holding Co. (PA), Inc., and Subsidiaries
         Unaudited Consolidated Statement of Cash Flows
                    December 1 to 31, 2006

Cash flows provided (used) by
   operating activities                              $2,146,000

Cash Flows From Investing Activities:
Capital expenditures, net                              (170,000)
Proceeds from sale of property                                -
                                                   ------------
Net cash used in investing activities                  (170,000)

Cash Flows From Financing Activities:
Borrowings of long-term debt                                  -
Repayments of long-term debt                                  -
Capital lease payments                                 (224,000)
Net borrowings under first lien revolving
   credit facility                                            -
Debt issuance costs                                           -
                                                   ------------
Net cash provided (used) by financing activities       (224,000)

Net increase (decrease) in cash and equivalents       1,752,000
Cash and equivalents at December 1, 2006             21,602,000
                                                               
Cash and equivalents at December 31, 2006           $23,354,000
                                                   ============

Based in Greenville, Pennsylvania, Werner Holding Co. (DE) Inc.
aka Werner Ladder 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 Debtors are represented by the firm of Willkie
Farr & Gallagher LLP as lead counsel and the firm of Young,
Conaway, Stargatt & Taylor LLP as co-counsel.  Rothschild Inc. is
the Debtors' financial advisor.  The Official Committee of
Unsecured Creditors is represented by the firm of Winston & Strawn
LLP as lead counsel and the firm of Greenberg Traurig LLP as co-
counsel.  Jefferies & Company serves as the Creditor 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. 17; 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.
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sell any security of any kind.  It is likely that some entity
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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
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On Thursdays, the TCR delivers a list of recently filed chapter 11
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delivered to nation's bankruptcy courts.  The list includes links
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Monthly Operating Reports are summarized in every Saturday edition
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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 R. Jainga, Ronald C. Sy,
Joel Anthony G. Lopez, Cecil R. Villacampa, Rizande B. Delos
Santos, Cherry A. Soriano-Baaclo, Jason A. Nieva, Melvin C. Tabao,
Lucilo M. Pinili, Jr., Tara Marie A. Martin, and Peter A. Chapman,
Editors.

Copyright 2007.  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 $775 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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