TCR_Public/070210.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 10, 2007, Vol. 11, No. 35

                             Headlines

ADELPHIA COMMS: Files December 2006 Monthly Operating Report
CATHOLIC CHURCH: Spokane Files Dec. 2006 Monthly Operating Report
COMPLETE RETREATS: Files December 2006 Monthly Operating Report
COMPLETE RETREATS: Distinctive Files Dec. 2006 Operating Report
COMPLETE RETREATS: Legendary Retreat's Dec. 2006 Operating Report

COMPLETE RETREATS: Preferred Retreat's Dec. 2006 Operating Report
COMPLETE RETREATS: Private Retreat's Dec. 2006 Operating Report
DELPHI CORP: Posts $461 Million Net Loss in December 2006
DURA AUTOMOTIVE: Posts $20.02 Million Net Loss in December 2006
DURA AUTOMOTIVE: Atwood Mobile's Schedules of Assets & Liabilities

DURA AUTOMOTIVE: Creation Windows's Schedules of Assets & Debts
DURA AUTOMOTIVE: D.A.S. Cable's Schedules of Assets & Liabilities
DURA AUTOMOTIVE: Dura Fremont's Schedules of Assets & Liabilities
DURA AUTOMOTIVE: Dura G. P.'s Schedules of Assets and Liabilities
DURA AUTOMOTIVE: Dura Gladwin's Schedules of Assets & Liabilities

DURA AUTOMOTIVE: Dura Global's Schedules of Assets and Liabilities
DURA AUTOMOTIVE: Dura Mancelona's Schedules of Assets and Debts
DURA AUTOMOTIVE: Dura Spicebright's Schedules of Assets and Debts
DURA AUTOMOTIVE: Kemberly Inc.'s Schedules of Assets & Liabilities
ENTERGY NEW: Posts $15.8 Million Net Loss in December 2006

FOAMEX INTERNATIONAL: Foamex LP Amends Schedule F of Schedules
MUSICLAND HOLDING: Posts $2.9 Million Net Loss in December 2006
NEWPOWER HOLDINGS: Files Monthly Report for Period Ended Dec. 31
THAXTON GROUP: Posts $85.1 Mil. Cumulative Net Loss in Dec. 2006
TOWER AUTOMOTIVE: Posts $17.6 Million Net Loss in December 2006

VESTA INSURANCE: Vesta Fire Files November 2006 Operating Report

                             *********

ADELPHIA COMMS: Files December 2006 Monthly Operating Report
------------------------------------------------------------

            Adelphia Communications Corporation, et al.
             Consolidated Statement of Net Liabilities
                    In Liquidation (Unaudited)
                     As of December 31, 2006
                     (Dollars in thousands)

                              ASSETS

Cash and cash equivalents                            $9,011,557
Restricted cash                                          32,501
Proceeds from Sale Transaction held in escrow           739,093
TWC Class A Common Stock                              5,475,208
Other assets                                            242,500
                                                    -----------
Total Assets                                        $15,500,859
                                                    ===========

        LIABILITIES AND NET LIABILITIES IN LIQUIDATION

Accounts payable                                         $1,803
Income taxes payable                                    349,074
Accrued liquidation costs                               163,820
Other accrued liabilities                               281,035
Liabilities subject to compromise                    16,484,328
                                                    -----------
Total liabilities                                   $17,280,060
                                                    -----------
Net Liabilities in Liquidation                      ($1,779,201)
                                                    ===========

         Adelphia Communications Corporation, et al.
         Unaudited Consolidated Statement of Changes
              In Net Liabilities In Liquidation
                  Month Ended December 31, 2006
                     (Dollars in thousands)

Net liabilities in liquidation at Nov. 30, 2006     ($1,730,428)

Changes in net liabilities in liquidation:
   Adjustment to gain on Sale Transaction                 5,443
   Settlement of liabilities subject to compromise        1,772
   Change in estimate of net realizable value of
      assets                                             (1,520)
   Interest income                                       32,597
   Interest expense to affiliates                       (44,686)
   Interest expense                                     (42,379)
                                                    -----------
Net change in net liabilities in liquidation            (48,773)
                                                    -----------
Net liabilities in liquidation                      ($1,779,201)
                                                    ===========

                   About Adelphia Communications

Based in Coudersport, Pa., Adelphia Communications Corporation
(OTC: ADELQ) -- http://www.adelphia.com/-- is a cable television  
company.  Adelphia serves customers in 30 states and Puerto Rico,
and offers analog and digital video services, Internet access and
other advanced services over its broadband networks.  The Company
and its more than 200 affiliates filed for Chapter 11 protection
in the Southern District of New York on June 25, 2002.  Those
cases are jointly administered under case number 02-41729.
Willkie Farr & Gallagher represents the Debtors in their
restructuring efforts.  PricewaterhouseCoopers serves as the
Debtors' financial advisor.  Kasowitz, Benson, Torres & Friedman,
LLP, and Klee, Tuchin, Bogdanoff & Stern LLP represent the
Official Committee of Unsecured Creditors.

Adelphia Cablevision Associates of Radnor, L.P., and 20 of its
affiliates, collectively known as Rigas Manged Entities, are
entities that were previously held or controlled by members of the
Rigas family.  In March 2006, the rights and titles to these
entities were transferred to certain subsidiaries of Adelphia
Cablevision, LLC.  The RME Debtors filed for chapter 11 protection
on March 31, 2006 (Bankr. S.D.N.Y. Case Nos. 06-10622 through
06-10642).  Their cases are jointly administered under Adelphia
Communications and its debtor-affiliates chapter 11 cases.  
(Adelphia Bankruptcy News, Issue No. 163; Bankruptcy Creditors'
Service, Inc., http://bankrupt.com/newsstand/or 215/945-7000).  

As reported in the Troubled Company Reporter on Jan. 9, 2007, the
Honorable Robert E. Gerber of the U.S. Bankruptcy Court for the
Southern District of New York entered an order confirming the
first modified fifth amended joint Chapter 11 plan of
reorganization of Adelphia Communications Corporation and Certain
Affiliated Debtors.


CATHOLIC CHURCH: Spokane Files Dec. 2006 Monthly Operating Report
-----------------------------------------------------------------

                   Catholic Diocese of Spokane
                          Balance Sheet
                     As of December 31, 2006

ASSETS
   Total Cash Accounts                                 $2,448,204
   Total Transfer Account                                 211,388
   Total Investments                                    4,079,026
   Total Property                                         495,004
   Total Loans Receivable                               2,625,288
   Total Interfund Loan Receivable                        217,912
   Total Accounts Receivable                               80,241
   Total Land and Buildings & Equipment                 2,120,834
   Total Prepaid Expenses                                 132,556
                                                   --------------
Total Assets                                         $12,410,458
                                                   ==============

LIABILITIES AND NET ASSETS

Liabilities
   Total Deposits Payable                             $11,082,384
   Total Interest Payable                                       0
   Total Accounts Payable                                  27,112

Total Long-term Liabilities                            9,269,297

Net Assets
   Total Unrestricted - Fund Balance                  (20,783,901)
   Total Unrestricted Net Assets                      (20,783,901)
   T.R. - Guse Grant Funds                                417,209
   T.R. - Bishop's School Grants Funds                     72,509
   Total Replacement Fund                              10,036,198
   Total Diocesan D&L Funding                           2,176,115
   Total Guatemala Funds                                  603,253
   Temporarily Restricted                                       -
                                                   --------------
Total liabilities & net assets                       $12,410,458
                                                   ==============

                   Catholic Diocese of Spokane
                   Income and Expense Statement
              For the month ending December 31, 2006


Total Income                                            $285,055
Total Expenses                                          (672,762)
                                                   --------------
Net Excess or Deficit                                  ($387,706)
                                                   ==============

The Diocese of Spokane's Statement of Cash Receipts and
Disbursements for December 2006 shows ending balance of
$2,410,248.  Cash receipts for the period total $288,943, while
disbursements total $31,296.

A full-text copy of the Diocese's December 2006 operating report
is available for free at http://researcharchives.com/t/s?1984

The Roman Catholic Church of the Diocese of Spokane filed for
chapter 11 protection (Bankr. E.D. Wash. Case No. 04-08822) on
Dec. 6, 2004.  Michael J. Paukert, Esq., at Paine, Hamblen,
Coffin, Brooke & Miller, LLP, represents the Spokane Diocese in
its restructuring efforts.  When the Debtor filed for protection
from its creditors, it listed $11,162,938 in total assets and
$81,364,055 in total debts.  (Catholic Church Bankruptcy News,
Issue No. 78; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


COMPLETE RETREATS: Files December 2006 Monthly Operating Report
---------------------------------------------------------------

                      Complete Retreats, LLC
                          Balance Sheet
                     As of December 31, 2006

                              ASSETS

Unrestricted Cash                                             -
Restricted Cash                                               -
                                                 --------------
Total Cash                                                    -

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

Property, Plant & Equipment                            $597,674
Less: Accumulated Depreciation/Depletion                      -
                                                 --------------
Net Property, Plant & Equipment                         597,674

Due from Insiders                                             -
Other Assets - Net of Amortization                            -
Other                                                 4,074,312
                                                 --------------
Total Assets                                         $4,671,985
                                                 ==============

                   LIABILITIES & OWNERS' EQUITY

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

Prepetition Liabilities
   Secured Debt                                               -
   Priority Debt                                              -
   Unsecured Debt                                             -
   Other                                               $629,689
                                                 --------------
Total Prepetition Liabilities                           629,689
                                                 --------------
Total Liabilities                                       629,689

Equity
   Prepetition Owners' Equity                         4,042,297
   Postpetition Cumulative Profit or Loss                     -
   Direct Charges to Equity                                   -
                                                 --------------
Total Equity                                          4,042,297
                                                 --------------
Total Liabilities & Owners' Equity                   $4,671,985
                                                 ==============

                      Complete Retreats, LLC
                     Statement of Operations
                     December 1 to 31, 2006

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

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

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

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

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

Headquartered in Westport, Connecticut, Complete Retreats LLC
operates five-star hospitality and real estate management
businesses.  In addition to its mainline destination club
business, the Debtor also operates an air travel program for
destination club members, a villa business, luxury car rental
services, wine sales services, fine art sales program, and other
amenity programs for members.  Complete Retreats and its debtor-
affiliates filed for chapter 11 protection on July 23, 2006
(Bankr. D. Conn. Case No. 06-50245).  Nicholas H. Mancuso, Esq.
and Jeffrey K. Daman, Esq. at Dechert LLP represent the Debtors in
their restructuring efforts.  Michael J. Reilly, Esq., at Bingham
McCutchen LP, in Hartford, Connecticut, serves as counsel to the
Official Committee of Unsecured Creditors.  No estimated assets
have been listed in the Debtors' schedules, however, the Debtors
disclosed $308,000,000 in total debts.  (Complete Retreats
Bankruptcy News, Issue No. 21; Bankruptcy Creditors' Service Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


COMPLETE RETREATS: Distinctive Files Dec. 2006 Operating Report
---------------------------------------------------------------

                    Distinctive Retreats, LLC
                          Balance Sheet
                     As of December 31, 2006

                              ASSETS

Unrestricted Cash                                             -
Restricted Cash                                               -
                                                 --------------
Total Cash                                                    -

Accounts Receivable (Net)                                  $808
Inventory                                                50,831
Notes Receivable                                        223,000
Prepaid Expenses                                        198,555
Other                                                         -
                                                 --------------
Total Current Assets                                    473,194

Property, Plant & Equipment                         104,615,358
Less: Accumulated Depreciation/Depletion             (3,250,207)
                                                 --------------
Net Property, Plant & Equipment                     101,365,151

Due from Insiders                                             -
Other Assets - Net of Amortization                      485,000
Other                                               117,289,706
                                                 --------------
Total Assets                                       $219,613,050
                                                 ==============

                   LIABILITIES & OWNERS' EQUITY

Postpetition Liabilities
   Accounts Payable                                       ($453)
   Taxes Payable                                              -
   Notes Payable                                              -
   Professional Fees                                          -
   Secured Debt                                               -
   Other                                             35,522,260
                                                 --------------
Total Postpetition Liabilities                       35,521,807

Prepetition Liabilities
   Secured Debt                                         452,027
   Priority Debt                                              -
   Unsecured Debt                                    30,714,233
   Other                                             18,870,525
                                                 --------------
Total Prepetition Liabilities                        50,036,785
                                                 --------------
Total Liabilities                                    85,558,591

Equity
   Prepetition Owners' Equity                       133,942,228
   Postpetition Cumulative Profit or Loss               112,232
   Direct Charges to Equity                                   -
                                                 --------------
Total Equity                                        134,054,459
                                                 --------------
Total Liabilities & Owners' Equity                 $219,613,050
                                                 ==============

                    Distinctive Retreats, LLC
                     Statement of Operations
                     December 1 to 31, 2006

Revenues
   Gross Revenues                                      $307,086
   Less: Returns & Discounts                                  -
                                                 --------------
Net Revenue                                             307,086

Cost of Goods Sold
   Material                                                   -
   Direct Labor                                               -
   Direct Overhead                                            -
                                                 --------------
Total Cost of Goods Sold                                      -
                                                 --------------
Gross Profit                                            307,086

Operating Expenses
   Officer/Insider Compensation                               -
   Selling & Marketing                                        -
   General Administration                                    37
   Rent & Lease                                               -
   Other                                                 97,000
                                                 --------------
Total Operating Expenses                                 97,037
                                                 --------------
Income Before Non-Operating Income & Expenses           210,049

Other Income & Expenses
   Non-operating Income                                       -
   Non-operating Expense                                      -
   Interest Expense                                           -
   Depreciation/Depletion                                76,595
   Amortization                                          87,456
   Other                                                (87,670)
                                                 --------------
Net Other Income & Expenses                              76,381

Reorganization Expenses
   Professional Fees                                          -
   U.S. Trustee Fees                                          -
   Other                                                      -
                                                 --------------
Total Reorganization Expenses                                 -
                                                 --------------
Income Tax                                                    -
                                                 --------------
Net Profit (Loss)                                      $133,669
                                                 ==============

Headquartered in Westport, Connecticut, Complete Retreats LLC
operates five-star hospitality and real estate management
businesses.  In addition to its mainline destination club
business, the Debtor also operates an air travel program for
destination club members, a villa business, luxury car rental
services, wine sales services, fine art sales program, and other
amenity programs for members.  Complete Retreats and its debtor-
affiliates filed for chapter 11 protection on July 23, 2006
(Bankr. D. Conn. Case No. 06-50245).  Nicholas H. Mancuso, Esq.
and Jeffrey K. Daman, Esq. at Dechert LLP represent the Debtors in
their restructuring efforts.  Michael J. Reilly, Esq., at Bingham
McCutchen LP, in Hartford, Connecticut, serves as counsel to the
Official Committee of Unsecured Creditors.  No estimated assets
have been listed in the Debtors' schedules, however, the Debtors
disclosed $308,000,000 in total debts.  (Complete Retreats
Bankruptcy News, Issue No. 21; Bankruptcy Creditors' Service Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


COMPLETE RETREATS: Legendary Retreat's Dec. 2006 Operating Report
-----------------------------------------------------------------

                     Legendary Retreats, LLC
                          Balance Sheet
                     As of December 31, 2006

                              ASSETS

Unrestricted Cash                                       $10,807
Restricted Cash                                               -
                                                 --------------
Total Cash                                               10,807

Accounts Receivable (Net)                                 1,789
Inventory                                                     -
Notes Receivable                                      1,610,000
Prepaid Expenses                                         74,429
Other                                                   110,000
                                                 --------------
Total Current Assets                                  1,796,218

Property, Plant & Equipment                              26,936
Less: Accumulated Depreciation/Depletion                      -
                                                 --------------
Net Property, Plant & Equipment                          26,936

Due from Insiders                                             -
Other Assets - Net of Amortization                            -
Other                                                17,810,994
                                                 --------------
Total Assets                                        $19,644,955
                                                 ==============

                   LIABILITIES & OWNERS' EQUITY

Postpetition Liabilities
   Accounts Payable                                    ($32,822)
   Taxes Payable                                              -
   Notes Payable                                         13,260
   Professional Fees                                          -
   Secured Debt                                               -
   Other                                               (179,612)
                                                 --------------
Total Postpetition Liabilities                         (199,174)

Prepetition Liabilities
   Secured Debt                                               -
   Priority Debt                                              -
   Unsecured Debt                                       518,822
   Other                                              4,067,355
                                                 --------------
Total Prepetition Liabilities                         4,586,176
                                                 --------------
Total Liabilities                                     4,387,003

Equity
   Prepetition Owners' Equity                        15,314,114
   Postpetition Cumulative Profit or Loss               (56,161)
   Direct Charges to Equity                                   -
                                                 --------------
Total Equity                                         15,257,952
                                                 --------------
Total Liabilities & Owners' Equity                  $19,644,955
                                                 ==============

                     Legendary Retreats, LLC
                     Statement of Operations
                     December 1 to 31, 2006

Revenues
   Gross Revenues                                       $15,916
   Less: Returns & Discounts                                  -
                                                 --------------
Net Revenue                                              15,916

Cost of Goods Sold
   Material                                               2,513
   Direct Labor                                               -
   Direct Overhead                                        9,092
                                                 --------------
Total Cost of Goods Sold                                 11,605
                                                 --------------
Gross Profit                                              4,311

Operating Expenses
   Officer/Insider Compensation                               -
   Selling & Marketing                                     (975)
   General Administration                                 1,442
   Rent & Lease                                          21,595
   Other                                                (20,326)
                                                 --------------
Total Operating Expenses                                  1,737
                                                 --------------
Income Before Non-Operating Income & Expenses             2,574

Other Income & Expenses
   Non-operating Income                                       -
   Non-operating Expense                                      -
   Interest Expense                                           -
   Depreciation/Depletion                                     -
   Amortization                                               -
   Other                                                 43,503
                                                 --------------
Net Other Income & Expenses                              43,503

Reorganization Expenses
   Professional Fees                                          -
   U.S. Trustee Fees                                          -
   Other                                                      -
                                                 --------------
Total Reorganization Expenses                                 -
                                                 --------------
Income Tax                                                    -
                                                 --------------
Net Profit (Loss)                                      ($40,930)
                                                 ==============

Headquartered in Westport, Connecticut, Complete Retreats LLC
operates five-star hospitality and real estate management
businesses.  In addition to its mainline destination club
business, the Debtor also operates an air travel program for
destination club members, a villa business, luxury car rental
services, wine sales services, fine art sales program, and other
amenity programs for members.  Complete Retreats and its debtor-
affiliates filed for chapter 11 protection on July 23, 2006
(Bankr. D. Conn. Case No. 06-50245).  Nicholas H. Mancuso, Esq.
and Jeffrey K. Daman, Esq. at Dechert LLP represent the Debtors in
their restructuring efforts.  Michael J. Reilly, Esq., at Bingham
McCutchen LP, in Hartford, Connecticut, serves as counsel to the
Official Committee of Unsecured Creditors.  No estimated assets
have been listed in the Debtors' schedules, however, the Debtors
disclosed $308,000,000 in total debts.  (Complete Retreats
Bankruptcy News, Issue No. 21; Bankruptcy Creditors' Service Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


COMPLETE RETREATS: Preferred Retreat's Dec. 2006 Operating Report
-----------------------------------------------------------------

                     Preferred Retreats, LLC
                          Balance Sheet
                     As of December 31, 2006

                              ASSETS

Unrestricted Cash                                      $973,322
Restricted Cash                                         326,849
                                                 --------------
Total Cash                                            1,300,172

Accounts Receivable (Net)                               766,998
Inventory                                             2,088,520
Notes Receivable                                        142,704
Prepaid Expenses                                      3,216,898
Other                                                 1,074,919
                                                 --------------
Total Current Assets                                  7,290,038

Property, Plant & Equipment                           9,124,965
Less: Accumulated Depreciation/Depletion             (3,214,737)
                                                 --------------
Net Property, Plant & Equipment                       5,910,228

Due from Insiders                                     2,223,919
Other Assets - Net of Amortization                        1,555
Other                                               102,673,286
                                                 --------------
Total Assets                                       $119,399,198
                                                 ==============

                   LIABILITIES & OWNERS' EQUITY

Postpetition Liabilities
   Accounts Payable                                  $6,124,427
   Taxes Payable                                              -
   Notes Payable                                     77,680,722
   Professional Fees                                          -
   Secured Debt                                               -
   Other                                              6,604,503
                                                 --------------
Total Postpetition Liabilities                       90,409,653

Prepetition Liabilities
   Secured Debt                                          43,411
   Priority Debt                                              -
   Unsecured Debt                                    13,393,896
   Other                                            127,702,869
                                                 --------------
Total Prepetition Liabilities                       141,140,176
                                                 --------------
Total Liabilities                                   231,549,828

Equity
   Prepetition Owners' Equity                       (89,866,225)
   Postpetition Cumulative Profit or Loss           (26,284,405)
   Direct Charges to Equity                           4,000,000
                                                 --------------
Total Equity                                       (112,150,630)
                                                 --------------
Total Liabilities & Owners' Equity                 $119,399,198
                                                 ==============

                     Preferred Retreats, LLC
                     Statement of Operations
                     December 1 to 31, 2006

Revenues
   Gross Revenues                                      $822,643
   Less: Returns & Discounts                             (1,500)
                                                 --------------
Net Revenue                                             821,143

Cost of Goods Sold
   Material                                             529,829
   Direct Labor                                               -
   Direct Overhead                                      395,803
                                                 --------------
Total Cost of Goods Sold                                925,632
                                                 --------------
Gross Profit                                           (104,489)

Operating Expenses
   Officer/Insider Compensation                          67,825
   Selling & Marketing                                   16,474
   General Administration                               929,663
   Rent & Lease                                       1,313,391
   Other                                               (277,859)
                                                 --------------
Total Operating Expenses                              2,049,493
                                                 --------------
Income Before Non-Operating Income & Expenses        (2,153,982)

Other Income & Expenses
   Non-operating Income                                       -
   Non-operating Expense                                 28,068
   Interest Expense                                           -
   Depreciation/Depletion                                57,536
   Amortization                                               -
   Other                                                499,473
                                                 --------------
Net Other Income & Expenses                             585,076

Reorganization Expenses
   Professional Fees                                  4,862,727
   U.S. Trustee Fees                                          -
   Other                                                    810
                                                 --------------
Total Reorganization Expenses                         4,863,537
                                                 --------------
Income Tax                                                    -
                                                 --------------
Net Profit (Loss)                                   ($7,602,596)
                                                 ==============

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

Cash - Beginning of Month                            $1,610,340

Receipts from Operations
   Cash Sales                                           973,245

Collection of Accounts Receivable
   Prepetition                                                -
   Postpetition                                               -
                                                 --------------
Total Operating Receipts                                973,245

Non-operating Receipts
   Loans & Advances                                   1,995,900
   Sale of Assets                                       474,690
   Other                                                      -
                                                 --------------
Total Non-operating Receipts                          2,470,590
                                                 --------------
Total Receipts                                        3,443,834
                                                 --------------
Total Cash Available                                  5,054,174

Operating Disbursements
   Gross Payroll                                      1,086,788
   Payroll Taxes Paid                                         -
   Sales, Use & Other Taxes Paid                         36,585
   Secured/Rental/Leases                                670,579
   Utilities                                             70,636
   Insurance                                             57,661
   Mortgages                                                  -
   Interest                                             451,410
   Employee Expenses                                     20,552
   House Keeping & Contract Labor                       118,693
   Repairs & Maintenance                                 29,136
   Field Expenses                                       170,799
   International Destination Expenses                   185,092
   HOA                                                   90,443
   Other                                                256,717
                                                 --------------
Total Operating Disbursements                         3,245,091

Reorganization Expenses
   Professional Fees                                          -
   U.S. Trustee Fees                                          -
   Other                                                474,690
                                                 --------------
Total Reorganization Expenses                           474,690
                                                 --------------
Total Disbursements                                   3,719,781
                                                 --------------
Net Cash Flow                                          (275,947)
                                                 --------------
Cash - End of Month                                  $1,334,394
                                                 ==============

Headquartered in Westport, Connecticut, Complete Retreats LLC
operates five-star hospitality and real estate management
businesses.  In addition to its mainline destination club
business, the Debtor also operates an air travel program for
destination club members, a villa business, luxury car rental
services, wine sales services, fine art sales program, and other
amenity programs for members.  Complete Retreats and its debtor-
affiliates filed for chapter 11 protection on July 23, 2006
(Bankr. D. Conn. Case No. 06-50245).  Nicholas H. Mancuso, Esq.
and Jeffrey K. Daman, Esq. at Dechert LLP represent the Debtors in
their restructuring efforts.  Michael J. Reilly, Esq., at Bingham
McCutchen LP, in Hartford, Connecticut, serves as counsel to the
Official Committee of Unsecured Creditors.  No estimated assets
have been listed in the Debtors' schedules, however, the Debtors
disclosed $308,000,000 in total debts.  (Complete Retreats
Bankruptcy News, Issue No. 21; Bankruptcy Creditors' Service Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


COMPLETE RETREATS: Private Retreat's Dec. 2006 Operating Report
---------------------------------------------------------------

                      Private Retreats, LLC
                          Balance Sheet
                     As of December 31, 2006

                              ASSETS

Unrestricted Cash                                             -
Restricted Cash                                          $1,679
                                                 --------------
Total Cash                                                1,679

Accounts Receivable (Net)                                     -
Inventory                                                71,916
Notes Receivable                                        565,356
Prepaid Expenses                                              -
Other                                                         -
                                                 --------------
Total Current Assets                                    637,273

Property, Plant & Equipment                          53,171,439
Less: Accumulated Depreciation/Depletion             (8,477,461)
                                                 --------------
Net Property, Plant & Equipment                      44,693,979

Due from Insiders                                             -
Other Assets - Net of Amortization                    1,152,200
Other                                                18,419,338
                                                 --------------
Total Assets                                        $64,904,468
                                                 ==============

                   LIABILITIES & OWNERS' EQUITY

Postpetition Liabilities
   Accounts Payable                                           -
   Taxes Payable                                              -
   Notes Payable                                        $14,901
   Professional Fees                                          -
   Secured Debt                                               -
   Other                                             30,373,014
                                                 --------------
Total Postpetition Liabilities                       30,387,915

Prepetition Liabilities
   Secured Debt                                         186,738
   Priority Debt                                              -
   Unsecured Debt                                     5,282,515
   Other                                             14,135,850
                                                 --------------
Total Prepetition Liabilities                        19,605,102
                                                 --------------
Total Liabilities                                    49,993,018

Equity
   Prepetition Owners' Equity                        15,717,015
   Postpetition Cumulative Profit or Loss              (805,565)
   Direct Charges to Equity                                   -
                                                 --------------
Total Equity                                         14,911,450
                                                 --------------
Total Liabilities & Owners' Equity                  $64,904,468
                                                 ==============

                      Private Retreats, LLC
                     Statement of Operations
                     December 1 to 31, 2006

Revenues
   Gross Revenues                                       $73,546
   Less: Returns & Discounts                                  -
                                                 --------------
Net Revenue                                              73,546

Cost of Goods Sold
   Material                                                   -
   Direct Labor                                               -
   Direct Overhead                                            -
                                                 --------------
Total Cost of Goods Sold                                      -
                                                 --------------
Gross Profit                                             73,546

Operating Expenses
   Officer/Insider Compensation                               -
   Selling & Marketing                                        -
   General Administration                                     -
   Rent & Lease                                               -
   Other                                                      -
                                                 --------------
Total Operating Expenses                                      -
                                                 --------------
Income Before Non-Operating Income & Expenses            73,546

Other Income & Expenses
   Non-operating Income                                       -
   Non-operating Expense                                      -
   Interest Expense                                           -
   Depreciation/Depletion                               136,693
   Amortization                                         121,956
   Other                                                      -
                                                 --------------
Net Other Income & Expenses                             258,650

Reorganization Expenses
   Professional Fees                                          -
   U.S. Trustee Fees                                          -
   Other                                                      -
                                                 --------------
Total Reorganization Expenses                                 -
                                                 --------------
Income Tax                                                    -
                                                 --------------
Net Profit (Loss)                                     ($185,103)
                                                 ==============

Headquartered in Westport, Connecticut, Complete Retreats LLC
operates five-star hospitality and real estate management
businesses.  In addition to its mainline destination club
business, the Debtor also operates an air travel program for
destination club members, a villa business, luxury car rental
services, wine sales services, fine art sales program, and other
amenity programs for members.  Complete Retreats and its debtor-
affiliates filed for chapter 11 protection on July 23, 2006
(Bankr. D. Conn. Case No. 06-50245).  Nicholas H. Mancuso, Esq.
and Jeffrey K. Daman, Esq. at Dechert LLP represent the Debtors in
their restructuring efforts.  Michael J. Reilly, Esq., at Bingham
McCutchen LP, in Hartford, Connecticut, serves as counsel to the
Official Committee of Unsecured Creditors.  No estimated assets
have been listed in the Debtors' schedules, however, the Debtors
disclosed $308,000,000 in total debts.  (Complete Retreats
Bankruptcy News, Issue No. 21; Bankruptcy Creditors' Service Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


DELPHI CORP: Posts $461 Million Net Loss in December 2006
---------------------------------------------------------

                    Delphi Corporation, et al.
               Unaudited Consolidated Balance Sheet
                     As of December 31, 2006
                          (In Millions)

                              ASSETS

Current assets:
   Cash and cash equivalents                               $395
   Restricted cash                                          107
   Accounts receivable, net
      General Motors and affiliates                       1,682
      Other third parties                                   890
      Non-Debtor subsidiaries                               329
   Notes receivable from non-Debtor subsidiaries            346
   Inventories, net
      Productive material, work-in-process and supplies     943
      Finished goods                                        262
   Prepaid expenses and other                               299
                                                       --------
      TOTAL CURRENT ASSETS                                5,253

Long-term assets:
   Property, net                                          2,381
   Investment in affiliates                                 367
   Investments in non-Debtor subsidiaries                 3,605
   Goodwill                                                 152
   Other intangible assets                                   36
   Pension intangible assets                                394
   Other                                                    346
                                                       --------
TOTAL ASSETS                                            $12,534
                                                       ========

              LIABILITIES AND STOCKHOLDERS' DEFICIT

Current liabilities not subject to compromise:
   Secured debt in default                               $2,492
   Debtor-in-possession financing                           250
   Accounts payable                                       1,124
   Accounts payable to non-Debtor subsidiaries              412
   Accrued liabilities                                    1,159
                                                       --------
   TOTAL CURRENT LIABILITIES                              5,437

Long-term liabilities not subject to compromise:
   Employee benefit plan obligations and other              857
                                                       --------
   TOTAL LONG-TERM LIABILITIES                              857

Liabilities subject to compromise                        16,813
                                                       --------
   TOTAL LIABILITIES                                     23,107

Stockholders' deficit:
   Common stock                                               6
   Additional paid-in capital                             2,768
   Accumulated deficit                                  (11,548)
   Minimum pension liability                             (1,730)
   Accumulated other comprehensive loss                     (17)
   Treasury stock, at cost (3.2 million shares)             (52)
                                                       --------
   TOTAL STOCKHOLDERS' DEFICIT                          (10,573)
                                                       --------
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT             $12,534
                                                       ========

                    Delphi Corporation, et al.
          Unaudited Consolidated Statement of Operations
                  Month Ended December 31, 2006
                          (In Millions)

Net sales:
   General Motors and affiliates                           $692
   Other customers                                          363
   Intercompany non-Debtor subsidiaries                      49
                                                       --------
Total net sales                                           1,104
                                                       --------
Operating expenses:
   Cost of sales                                          1,297
   U.S. employee special attrition program charges            -
   Selling, general and administrative                      107
   Depreciation and amortization                             58
   Goodwill and long-lived asset impairment charges           -
                                                       --------
Total operating expenses                                  1,462
                                                       --------
Operating loss                                             (358)

Interest expense                                            (31)
Other expense, net                                           (1)

Reorganization items                                         (9)
Income tax benefit (expense)                                 25
Equity income from non-consolidated subsidiaries             (5)
Equity income from non-Debtor subsidiaries, net of tax      (82)
Cumulative effect of accounting charge, net of tax            -
                                                       --------
NET LOSS                                                  ($461)
                                                       ========

                    Delphi Corporation, et al.
          Unaudited Consolidated Statement of Cash Flows
                   Month Ended December 31, 2006
                           (In Millions)

Cash flows from operating activities:
   Net loss                                               ($461)
   Adjustments to reconcile net loss
    to net cash provided by operating activities:
    Depreciation and amortization                            58
    Pension and other postretirement benefit expenses        98
    Equity loss from unconsolidated subsidiaries, net         5
    Equity loss from non-Debtor subsidiaries, net of tax     82
    Reorganization items                                      9
    U.S. employee attrition program charges                   -
   Changes in operating assets and liabilities:
    Accounts receivable, net                                482
    Inventories, net                                         31
    Prepaid expenses and other                               (2)
    Accounts payable, accrued and other long-term debts    (112)
    Pension contributions                                    (1)
    Other postretirement benefit payments                   (29)
    Receipts (payments) for reorganization items, net       (26)
    Other                                                   (63)
                                                       --------
Net cash used in operating activities                        71

Cash flows from investing activities:
   Capital expenditures                                     (24)
   Increase in restricted cash                                -
   Proceeds from sale of property                            14
   Other                                                     (3)
                                                       --------
Net cash used in investing activities                       (13)

Cash flows from financing activities:
   Repayments under cash overdraft                            -
   Repayments of borrowings under other debt                 (2)
                                                       --------
Net cash used in financing activities                        (2)
                                                       --------
Decrease in cash and cash equivalents                        56
Cash and cash equivalents at beginning of period            339
                                                       --------
Cash and cash equivalents at end of period                 $395
                                                       ========

Troy, Mich.-based Delphi Corporation (OTC: DPHIQ) --
http://www.delphi.com/-- is the single largest global supplier of  
vehicle electronics, transportation components, integrated systems
and modules, and other electronic technology.  The Company's
technology and products are present in more than 75 million
vehicles on the road worldwide.  The Company filed for chapter 11
protection on Oct. 8, 2005 (Bankr. S.D.N.Y. Lead Case No.
05-44481).  John Wm. Butler Jr., Esq., John K. Lyons, Esq., and
Ron E. Meisler, Esq., at Skadden, Arps, Slate, Meagher & Flom LLP,
represent the Debtors in their restructuring efforts.  Robert J.
Rosenberg, Esq., Mitchell A. Seider, Esq., and Mark A. Broude,
Esq., at Latham & Watkins LLP, represents the Official Committee
of Unsecured Creditors.  As of Aug. 31, 2005, the Debtors' balance
sheet showed $17,098,734,530 in total assets and $22,166,280,476
in total debts.  (Delphi Corporation Bankruptcy News,
Issue No. 56; Bankruptcy Creditors' Service Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


DURA AUTOMOTIVE: Posts $20.02 Million Net Loss in December 2006
---------------------------------------------------------------

         Dura Automotive Systems, Inc., and Subsidiaries
         Condensed Unaudited Consolidated Balance Sheet
                     As of December 31, 2006
                      (Dollars in thousands)

                              ASSETS

Current assets:
   Cash and cash equivalents                            $14,875
   Accounts receivable, net
      Third parties                                     161,596
      Non-Debtor subsidiaries                            17,479
   Inventories                                           79,875
   Other current assets                                  42,660
                                                     ----------
      Total current assets                              316,485
                                                     ----------

Property, plant and equipment, net                      182,270
Goodwill, net                                           249,927
Notes receivable from Non-Debtors subsidiaries          181,657
Investment in Non-Debtors subsidiaries                  790,647
Other noncurrent assets                                  33,602
                                                     ----------
Total Assets                                         $1,754,588
                                                     ==========

        LIABILITIES AND NET LIABILITIES IN LIQUIDATION

Current liabilities:
   Debtors-in-possession financing                     $165,000
   Accounts payable                                      28,079
   Accounts payable to Non-Debtors subsidiaries           1,070
   Accrued Liabilities                                   86,031
                                                     ----------
      Total current liabilities                         280,180
                                                     ----------
Long-term Liabilities:
   Notes Payable to Non-Debtors subsidiaries              8,540
   Other noncurrent liabilities                          71,941
Liabilities Subject to Compromise                     1,328,224
                                                     ----------
Total Liabilities                                     1,688,885

Stockholders' Investment                                 65,703
                                                     ----------
Total Liabilities and Stockholders' Investment       $1,754,588
                                                     ==========

        Dura Automotive Systems, Inc., and Subsidiaries
   Condensed Unaudited Consolidated Statement of Operations
          For the Five Weeks Ended December 31, 2006
                      (Dollars in thousands)

Total sales                                             $80,609
Cost of sales                                            84,397
                                                     ----------
Gross (loss) profit                                      (3,788)

Selling, general and administrative expenses              9,630
Facility consolidation, asset impairment
   and other charges                                       (499)
2006 Corporate allocations to Non-Debtors                (3,882)
2006 Charges to Non-Debtors for expenses paid on
   their behalf                                          (7,124)
Amortization expense                                         34
                                                     ----------
Operating (loss) income                                  (1,947)

Interest expense, net                                    12,123
                                                     ----------
Loss before reorganization items and income taxes       (14,070)

Reorganization items                                      5,923
                                                     ----------
Loss before income taxes                                (19,993)

Provision for income taxes                                   27
                                                     ----------
Net Loss                                               ($20,020)
                                                     ==========

        Dura Automotive Systems, Inc., and Subsidiaries
   Condensed Unaudited Consolidated Statements of Cash Flows
          For the Five Weeks Ended December 31, 2006
                      (Dollars in thousands)

Operating Activities:
Net loss                                               ($20,020)
Adjustments to reconcile net loss to net cash used
   in operations activities:
      Depreciation, amortization & asset impairments      1,291
      Amortization of deferred financing fees               630
      Unrealized foreign currency exchange rate loss      1,021
      Reorganization items                                5,923
      2006 Corporate charges to Non-Debtors             (11,006)
      Other                                                 (76)
Changes in other operating items:
   Accounts receivable                                   (9,015)
   Inventories                                            2,094
   Other current assets                                   5,452
   Accounts payable                                      10,413
   Accrued liabilities                                  (20,371)
   Accrued interest subject to compromise                 8,448
   Noncurrent assets                                      3,482
   Noncurrent liabilities                               (15,078)
                                                     ----------
Net cash (used in) provided by operating activities     (36,812)

Investing Activities:
Noncurrent intercompany transactions                     (3,679)
Purchases of property, plant & equipment                   (213)
                                                     ----------
Net cash (used in) provided by investing activities      (3,892)

Financing Activities:
DIP borrowings                                          115,000
Payments on insurance premium installment financing    (106,381)
Debt issuance costs                                      (7,242)
                                                     ----------
Net cash provided by financing activities                 1,377

Effect of Exchange Rates on Cash                              -
                                                     ----------
Net increase (Decrease) in Cash & Equivalents           (39,327)

Cash & Cash Equivalent, Beginning Balance                54,202
                                                     ----------
Cash & Cash Equivalent, Ending Balance                  $14,875
                                                     ==========

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. 12; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


DURA AUTOMOTIVE: Atwood Mobile's Schedules of Assets & Liabilities
------------------------------------------------------------------

A.     Real Property                                  $3,668,973

B.     Personal Property
B.2    Bank Accounts                                     227,876
B.3    Security Deposit                                    6,250
B.13   Stock and Interests                          Undetermined
B.14   Interests in partnerships & joint venture    Undetermined
B.16   Accounts Receivable                            18,434,312
B.18   Other Liquidated Debts Owing Debtor            22,516,252
B.22   Intellectual Property                        Undetermined
B.23   General Intangibles                          Undetermined
B.25   Vehicles                                     Undetermined
B.28   Office Equipment                                   20,559
B.29   Equipment and Supplies for Business             7,869,318
B.30   Inventory                                      20,636,024
B.35a  Other Personal Property                         2,022,012
B.35b  AP Debit Balances                                  57,425

       TOTAL SCHEDULED ASSETS                        $75,459,000
       =========================================================

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
          Accounts Payable                            13,200,420
          Intercompany Payables                        2,225,007
          Others                                    Undetermined

       TOTAL SCHEDULED LIABILITIES                $1,219,600,563
       =========================================================

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. 12; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


DURA AUTOMOTIVE: Creation Windows's Schedules of Assets & Debts
---------------------------------------------------------------

A.     Real Property                                  $1,384,847

B.     Personal Property
B.13   Stock and Interests                          Undetermined
B.14   Interests in partnerships & joint venture    Undetermined
B.16   Accounts Receivable                             6,042,129
B.18   Other Liquidated Debts Owing Debtor             5,581,723
B.21   Other Contingent and Unliquidated Claims           13,359
B.25   Vehicles                                           28,286
B.28   Office Equipment                                  105,981
B.29   Equipment and Supplies for Business             3,389,244
B.30   Inventory                                       7,631,473
B.35a  Other Personal Property                           399,104
B.35b  AP Debit Balances                                   1,609

       TOTAL SCHEDULED ASSETS                        $24,577,754
       =========================================================

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
          Accounts Payable                             2,835,595
          Intercompany Payables                        1,881,199
          Litigation Claims                         Undetermined

       TOTAL SCHEDULED LIABILITIES                $1,208,891,929
       =========================================================

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. 12; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


DURA AUTOMOTIVE: D.A.S. Cable's Schedules of Assets & Liabilities
-----------------------------------------------------------------

A.     Real Property                                  $2,187,274

B.     Personal Property
B.2    Bank Accounts                                     102,829
B.6    Wearing apparel                                         0
B.13   Stock and Interests                          Undetermined
B.14   Interests in partnerships & joint venture    Undetermined
B.16   Accounts Receivable                             4,564,321
B.18   Other Liquidated Debts Owing Debtor            29,377,522
B.22   Intellectual Property                        Undetermined
B.25   Vehicles                                            6,135
B.29   Equipment and Supplies for Business             2,944,340
B.30   Inventory                                       1,667,561
B.35a  Other Personal Property                           117,549

       TOTAL SCHEDULED ASSETS                        $40,967,531
       =========================================================

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
          Accounts Payable                               331,032
          Intercompany Payables                       29,117,987
          Others                                    Undetermined

       TOTAL SCHEDULED LIABILITIES                $1,233,624,154
       =========================================================

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. 12; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


DURA AUTOMOTIVE: Dura Fremont's Schedules of Assets & Liabilities
-----------------------------------------------------------------

A.     Real Property                                  $6,630,038

B.     Personal Property
B.13   Stock and Interests                          Undetermined
B.14   Interests in partnerships & joint venture    Undetermined
B.16   Accounts Receivable                            11,620,537
B.18   Other Liquidated Debts Owing Debtor            11,714,802
B.28   Office Equipment                                  163,318
B.29   Equipment and Supplies for Business             9,529,889
B.30   Inventory                                       4,073,437
B.35a  Other Personal Property                        10,294,235
B.35b  AP Debit Balances                                 583,676

       TOTAL SCHEDULED ASSETS                        $54,609,932
       =========================================================

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
          Accounts Payable                             5,877,036
          Intercompany Payables                           73,004
          Litigation Claims                         Undetermined

       TOTAL SCHEDULED LIABILITIES                $1,210,125,175
       =========================================================

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. 12; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


DURA AUTOMOTIVE: Dura G. P.'s Schedules of Assets and Liabilities
-----------------------------------------------------------------

A.     Real Property
          Hannibal, Missouri                          $1,485,777
          Hannibal, Missouri                           1,534,204
          Stockton, Illinois                           1,721,142
          Lawrenceburg, Tennessee                      3,616,683
          Pikeville, Tennessee                           828,695
          Gordonsville, Tennessee                        990,593

B.     Personal Property
B.1    Cash on Hand                                         None
B.2    Bank Accounts                                        None
B.3    Security Deposit                                     None
B.4    Household Goods and Furnishings                      None
B.5    Books, Arts and Collections                          None
B.6    Wearing apparel                                      None
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 Pl               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                            27,219,612
B.17   Alimony, Maintenance, Support                        None
B.18   Other Liquidated Debts Owing Debtor                     0
B.19   Equitable or Future Interests                        None
B.20   Contingent and noncontingent interests               None
B.21   Other Contingent and Unliquidated Claims             None
B.22   Intellectual Property                                None
B.23   General Intangibles                                  None
B.24   Customer Lists or Other Compilations                 None
B.25   Vehicles                                     Undetermined
B.26   Boats                                                None
B.25   Aircraft                                             None
B.28   Office Equipment                                  481,476
B.29   Equipment and Supplies for Business            18,255,774
B.30   Inventory                                      16,292,766
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                        34,426,890
B.35b  AP Debit Balances                                   9,841

       TOTAL SCHEDULED ASSETS                       $106,863,454
       =========================================================

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
          Intercompany Payables                       76,537,075
          Others                                       2,285,499
          Others                                    Undetermined

       TOTAL SCHEDULED LIABILITIES                $1,282,997,709
       =========================================================

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. 12; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


DURA AUTOMOTIVE: Dura Gladwin's Schedules of Assets & Liabilities
-----------------------------------------------------------------

A.     Real Property                                    $868,392

B.     Personal Property
B.13   Stock and Interests                          Undetermined
B.14   Interests in partnerships & joint venture    Undetermined
B.16   Accounts Receivable                             3,125,418
B.18   Other Liquidated Debts Owing Debtor             4,523,605
B.29   Equipment and Supplies for Business             2,462,605
B.30   Inventory                                         696,544
B.35a  Other Personal Property                         2,773,340
B.35b  AP Debit Balances                                 113,650

       TOTAL SCHEDULED ASSETS                        $14,563,554
       =========================================================

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
          Accounts Payable                               186,755
          Intercompany Payables                     Undetermined
          Litigation Claims                         Undetermined

       TOTAL SCHEDULED LIABILITIES                $1,204,361,890
       =========================================================

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. 12; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


DURA AUTOMOTIVE: Dura Global's Schedules of Assets and Liabilities
------------------------------------------------------------------

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            80,108,361
B.22   Intellectual Property                        Undetermined

       TOTAL SCHEDULED ASSETS                        $80,108,361
       =========================================================

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 Claim                     Undetermined

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                $1,204,175,135
       =========================================================

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. 12; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


DURA AUTOMOTIVE: Dura Mancelona's Schedules of Assets and Debts
---------------------------------------------------------------

A.     Real Property                                  $1,204,331

B.     Personal Property
B.13   Stock and Interests                          Undetermined
B.14   Interests in partnerships & joint venture    Undetermined
B.16   Accounts Receivable                             6,021,547
B.18   Other Liquidated Debts Owing Debtor            79,583,357
B.28   Office Equipment                                   13,949
B.29   Equipment and Supplies for Business             3,334,919
B.30   Inventory                                       1,466,572
B.35a  Other Personal Property                         1,073,878

       TOTAL SCHEDULED ASSETS                        $92,698,553
       =========================================================

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
          Accounts Payable                               163,086
          Intercompany Payables                     Undetermined
          Others                                    Undetermined

       TOTAL SCHEDULED LIABILITIES                $1,204,338,221
       =========================================================

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. 12; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


DURA AUTOMOTIVE: Dura Spicebright's Schedules of Assets and Debts
-----------------------------------------------------------------

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           116,245,665

       TOTAL SCHEDULED ASSETS                       $116,245,665
       =========================================================

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                              --

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. 12; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


DURA AUTOMOTIVE: Kemberly Inc.'s Schedules of Assets & Liabilities
------------------------------------------------------------------

A.     Real Property                                          $0

B.     Personal Property
B.1    Cash on Hand                                          150
B.13   Stock and Interests                          Undetermined
B.14   Interests in partnerships & joint venture    Undetermined
B.16   Accounts Receivable                             1,705,067
B.18   Other Liquidated Debts Owing Debtor             6,425,677
B.28   Office Equipment                                   19,379
B.29   Equipment and Supplies for Business               188,393
B.30   Inventory                                       4,966,861

       TOTAL SCHEDULED ASSETS                        $13,305,526
       =========================================================

C.     Property Claimed as Exempt                 Not applicable

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

E.     Unsecured Priority Claim                     Undetermined

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                          284,811

       TOTAL SCHEDULED LIABILITIES                $1,204,459,946
       =========================================================

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. 12; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


ENTERGY NEW: Posts $15.8 Million Net Loss in December 2006
----------------------------------------------------------

                    Entergy New Orleans, Inc.
                     Unaudited Balance Sheet
                     As of December 31, 2006
                         (in thousands)

ASSETS
Current Assets:
Cash and cash equivalents
Cash                                                     $3,852
Temporary cash investments                               13,207
                                                     ----------
Total cash and cash equivalents                          17,059

Accounts receivable:
Customer                                                 58,999
Allowance for doubtful accounts                         (10,563)
Associated companies                                     17,797
Other                                                     8,428
Accrued unbilled revenues                                23,758
                                                     ----------
Total accounts receivable                                98,419

Deferred fuel costs                                      18,996
Fuel inventory                                            5,041
Materials and supplies                                    7,825
Prepayments and other                                     5,675
                                                     ----------
Total current assets                                    153,015

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

Utility Plant:
Electric                                                698,081
Natural gas                                             186,932
Construction work in progress                            21,824
                                                     ----------
Total Utility Plant                                     906,837

Less - accumulated depreciation and amortization        446,673
                                                     ----------
Utility plant, net                                      460,164

Deferred Debits and Other Assets
Regulatory assets:
Other regulatory assets                                 301,764
Long term receivables                                       936
Other                                                     7,230
                                                     ----------
Total deferred debits and other assets                  309,930
                                                     ----------
TOTAL ASSETS                                           $927,475
                                                     ==========

LIABILITIES
Postpetition liabilities:
Taxes payable                                            $3,836
Accounts payable                                         23,656
DIP credit facility                                      51,934
                                                     ----------
Total postpetition liabilities                           79,426

Current liabilities:
Currently maturing long-term debt                             0
Notes payable                                                 0
Accounts payable:
Associated companies                                     71,384
Other                                                    76,477
Customer deposits                                        14,808
Taxes accrued                                             1,872
Accumulated deferred income taxes                         2,930
Interest accrued                                         18,004
Energy efficiency program provision                           0
Other                                                     2,531
                                                     ----------
Total current liabilities                               188,006

Non-current liabilities:
Accumulated deferred income taxes & taxes accrued       105,203
Accumulated deferred investment tax credits               3,157
SFAS 109 regulatory liability - net                      71,870
Other regulatory liabilities                                  0
Accumulated provisions                                    8,385
Pension liability                                        60,032
Long-term debt                                          229,875
Other                                                     7,753
                                                     ----------
Total non-current liabilities                           486,275
                                                     ----------
Total Liabilities                                       753,707

SHAREHOLDERS' EQUITY

Preferred stock without sinking fund                     19,780
Common stock, $4 par value, authorized
10,000,000 shares; issued and
outstanding 8,435,900 shares in
2005 and 2004                                            33,744
Paid-in capital                                          36,294
Retained earnings -- prepetition                         99,593
Retained earnings -- postpetition                       (15,643)
                                                     ----------
Total shareholders equity                               173,768
                                                     ----------
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY             $927,475
                                                     ==========

                    Entergy New Orleans, Inc.
                Unaudited Statement of Operations
                  Month Ended December 31, 2006
                         (in thousands)

Operating Revenues:
Domestic electric                                       $36,507
Natural gas                                              14,765
                                                     ----------
Total operating revenues                                 51,272

Operating Expenses:
Operation and maintenance
  Fuel                                                   19,962
  Purchased power                                        13,157
  Other operation and maintenance                        27,978
Taxes other than income taxes                             2,837
Depreciation and amortization                             2,251
Other regulatory charges - net                              333
                                                     ----------
Total operating expenses                                 66,518
                                                     ----------
Operating income                                        (15,246)

Other income:
Allowance for equity funds used during construction         347
Interest and dividend income                                976
Miscellaneous - net                                        (186)
                                                     ----------
Total other income                                        1,137

Interest and other charges:
Interest on long-term debt                                1,088
Other interest-net                                        9,728
Allowance for borrowed funds used
during construction                                        (283)
                                                     ----------
Total interest and other charges                         10,533

Income (loss) before income taxes                       (24,642)
Income taxes                                             (8,786)
                                                     ----------
NET INCOME                                              (15,856)
                                                     ==========

                    Entergy New Orleans, Inc.
            Cash Receipts and Disbursement Statement
                  Month Ended December 31, 2006

Beginning cash balance                                  $93,081

Cash receipts                                       112,434,389
Cash disbursements                                  108,675,605
                                                    -----------
Net cash flow                                         3,758,784
                                                     ----------
ENDING CASH BALANCE                                  $3,851,865
                                                     ==========

Headquartered in Baton Rouge, Louisiana, Entergy New Orleans Inc.
-- http://www.entergy-neworleans.com/-- is a wholly owned
subsidiary of Entergy Corporation.  Entergy New Orleans provides
electric and natural gas service to approximately 190,000 electric
and 147,000 gas customers within the city of New Orleans.  Entergy
New Orleans is the smallest of Entergy Corporation's five utility
companies and represents about 7% of the consolidated revenues and
3% of its consolidated earnings in 2004.  Neither Entergy
Corporation nor any of Entergy's other utility and non-utility
subsidiaries were included in Entergy New Orleans' bankruptcy
filing.  Entergy New Orleans filed for chapter 11 protection on
Sept. 23, 2005 (Bankr. E.D. La. Case No. 05-17697).  Elizabeth J.
Futrell, Esq., and R. Partick Vance, Esq., at Jones, Walker,
Waechter, Poitevent, Carrere & Denegre, L.L.P., represent the
Debtor in its restructuring efforts.  Carey L. Menasco, Esq.,
Philip Kirkpatrick Jones, Jr., Esq., and Joseph P. Hebert, Esq.,
at Liskow & Lewis, APLC, represent the Official Committee of
Unsecured Creditors.  When the Debtor filed for protection from
its creditors, it listed total assets of $703,197,000 and total
debts of $610,421,000.  (Entergy New Orleans Bankruptcy News,
Issue No. 36; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000)


FOAMEX INTERNATIONAL: Foamex LP Amends Schedule F of Schedules
--------------------------------------------------------------
Foamex L.P., amends Schedule F of its Schedules of Assets and
Liabilities on Jan. 25, 2007, to reflect that Alban Tay
Mahtani & Desilva's unsecured claim has a $0 scheduled amount.

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. 39 Bankruptcy Creditors' Service Inc.
http://bankrupt.com/newsstand/or 215/945-7000)


MUSICLAND HOLDING: Posts $2.9 Million Net Loss in December 2006
---------------------------------------------------------------

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

ASSETS
Current Assets
   Cash                                            $12,312,000
   Letters of Credit/Other Deposits                    515,000
   Other
      Amounts due from TransWorld                    6,279,000
      Receivables from Sub-leases                      774,000
      Amounts due from GOB sales                             -
      Miscellaneous CC                                  29,000
      Vendors Credit due from services               2,606,000
                                                 -------------
      Total                                         22,517,000

Fixed Assets                                                 0
Other assets
   Transport Logistic deposit                                -
   Insurance Deposits                                3,977,000
   Utility and Tax Deposits                                  -
                                                 -------------
      TOTAL ASSETS                                 $26,494,000
                                                 =============

Liabilities & Shareholders' deficit
Current liabilities
   Accounts payable
      Due to Transworld                                     $0
      Due to Deluxe                                          0
      A/P                                            2,840,000
   Other accrued liabilities
      Logistic Accrual                                       -
      Deferred Income                                        -
      Insurance Reserve                              3,380,000
      Accrued Payroll & Employee Benefits:
         Accrued Vacation                                    -
         Accrued Severance                                   -
         Accrued Employer Payroll Taxes                      -
         Accrued Benefits                                    -
      Sales Tax                                              -
      5% Admin. Fee on Wachovia L/C                    250,000
      FY06 Tax Return & Employee Benefit
         Audit Services                                      -
      Payroll/W2 & 1099 System                               -
      Miscellaneous                                     29,000
   Gift Card liabilities                                     0
                                                 -------------
      Total                                          3,659,000
                                                 -------------

DIP financing                                                0
Other LT Liabilities                                         0
Liabilities subject to compromise                  315,047,000
Shareholders' deficit                             (295,052,000)
                                                 -------------
      TOTAL LIABILITIES &
      SHAREHOLDERS' DEFICIT                        $26,494,000
                                                 =============

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

Merchandise revenue                                          -
Non-merchandise revenue                                      -

   Net sales                                                 -

Cost of good sold                                            -

   Gross Profit                                              -

Store operating expenses
   Payroll                                             $45,000
   Occupancy                                                 -
   Other                                                33,000
                                                 -------------
      Store expenses                                         0
                                                 -------------
General & administrative                                78,000
                                                 -------------
EBITDA (Loss)                                          (78,000)

Hilco 340 Store GOB                                          -
Chapter 11 & related charges                        (4,675,000)
Sale to Transworld                                           0
Hilco 65                                                     0
Media Play Wind down                                         0
Depreciation & Amortization                                  0
                                                 -------------
   Operating income (Loss)                          (4,753,000)

Interest income (expense)                               92,000
Other non-operating charges                          1,664,000
                                                 -------------
   Earnings before Taxes                            (2,997,000)
                                                 -------------
Income tax                                                   0
                                                 -------------
   Net earnings (Loss)                             ($2,997,000)
                                                 =============

                     Musicland Holding Corp.
                     Statements of Cash Flow
              For the Month Ended December 31, 2006

Operating activities
   Net earnings (Loss)                             ($2,997,000)
   Adjustments to reconcile net earnings (loss)
      to net cash provided by (used in)
      operating activities:
         Loss on utility deposits write off             13,000

   Changes in operating assets & liabilities:
      Inventory                                              -
      Other current assets                             416,000
      Other Non-current Assets                               -
      Accounts payable                               2,840,000
      Other accrued liabilities                       (975,000)

      Liabilities subject to compromise                      0
                                                 -------------
   Net cash provided by (used in)
      operating activities                            (703,000)
                                                 -------------

Investing activities
   Change in other long term asset/liabilities               -
   Retirement of fixed assets                                -
      Net cash                                               -

Financing activities
   Distribution to Secured Creditors               (15,200,000)
                                                 -------------
Increase/decrease in cash                          (15,903,000)
                                                 -------------
   Cash at the beginning of Period                  28,215,000
                                                 -------------
   Cash at the end of Period                       $12,312,000
                                                 =============

Headquartered in New York, New York, Musicland Holding Corp., is a
specialty retailer of music, movies and entertainment-related
products.  The Debtor and 14 of its affiliates filed for chapter
11 protection on Jan. 12, 2006 (Bankr. S.D.N.Y. Lead Case No.
06-10064).  James H.M. Sprayregen, Esq., at Kirkland & Ellis,
represents the Debtors in their restructuring efforts.   Mark T.
Power, Esq., at Hahn & Hessen LLP, represents the Official
Committee of Unsecured Creditors.  When the Debtors filed for
protection from their creditors, they estimated more than $100
million in assets and debts.  (Musicland Bankruptcy News, Issue
No. 27; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000)


NEWPOWER HOLDINGS: Files Monthly Report for Period Ended Dec. 31
----------------------------------------------------------------
NewPower Holdings Inc. filed its Monthly Operating Report for
the period from Nov. 30, 2006, to Dec. 31, 2006, with the U.S.
Bankruptcy Court for the Northern District of Georgia, Newnan
Division, on Feb. 1, 2007.  The company reports an opening
cash balance of $25,076,000 and a closing cash balance of
$11,393,000.

A full-text copy of NewPower Holdings Inc.'s Monthly Operating
Report for the period from Nov. 30, 2006, to Dec. 31, 2006, is
available at no charge at http://researcharchives.com/t/s?19ac

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

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

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


THAXTON GROUP: Posts $85.1 Mil. Cumulative Net Loss in Dec. 2006
----------------------------------------------------------------
The Thaxton Group filed its monthly operating report for the month
of December 2006 with the U.S. Bankruptcy Court for the District
of Delaware on Jan. 31, 2007.

The company reported a cumulative net loss of $85,125,046 on
$171,309,610 of revenue for the period from Oct. 17, 2003, thru
Dec. 31, 2006.

At Dec. 31, 2006, the company's balance sheet reflects:

          Total Assets                     $91,168,078
          Total Liabilities               $173,458,638
          Stockholders' Equity Deficit    ($82,290,560)

A full-text copy of Thaxton Group's December 2006
Monthly Operating Report is available at no charge at:
                            
                http://researcharchives.com/t/s?199f              
               
Headquartered in Lancaster, South Carolina, The Thaxton Group,
Inc., is a diversified consumer financial services company.
The Company filed for Chapter 11 protection on Oct. 17, 2003
(Bankr. Del. Case No. 03-13183).  Daniel B. Butz, Esq.,
Michael G. Busenkell, Esq., and Robert J. Dehney, Esq., at
Morris, Nichols, Arsht & Tunnell, represent the Debtors in their
restructuring efforts.  Alan Kolod, Esq., at Moses & Singer LLP,
represents the Offical Committee of Unsecured Creditors.  As of
Dec. 31, 2005, the Debtors reported assets totaling $98,889,297
and debts totaling $175,693,613.


TOWER AUTOMOTIVE: Posts $17.6 Million Net Loss in December 2006
---------------------------------------------------------------

            Tower Automotive, Inc., and Subsidiaries
              Unaudited Consolidated Balance Sheet
                    As of December 31, 2006
                         (In Thousands)

Cash and cash equivalents                                $5,705
Accounts receivable                                     106,405
Inventories                                              43,438
Prepaid tooling and other                                23,454
                                                   ------------
TOTAL CURRENT ASSETS                                    179,002
                                                   ------------
Property, plant and equipment, net                      473,990
Investment in and advances to affiliates                781,186
Other assets, net                                        43,902
                                                   ------------
TOTAL ASSETS                                         $1,478,080
                                                   ============

CURRENT LIABILITIES NOT SUBJECT TO
   COMPROMISE:
Current maturities of L-T debt and capital lease             $4
   obligations
Current maturities of DIP borrowings                    595,000
Accounts payable                                        117,817
Accrued liabilities                                     101,084
                                                   ------------
   TOTAL CURRENT LIABILITIES                            813,905
                                                   ------------
Liabilities subject to comprise:                      1,300,151

Non-Current Liabilities Not Subject to
   Compromise:
Long-term debt, net of current maturities                84,751
Other non-current liabilities                            20,741
                                                   ------------
TOTAL LIABILITIES                                     2,219,548
                                                   ------------
STOCKHOLDERS' DEFICIT:                                 (741,468)
                                                   ------------
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT:         $1,478,080
                                                   ============

            Tower Automotive, Inc., and Subsidiaries
               Unaudited Statement of Operations
                     December 1 to 31, 2006
                         (In Thousands)

Revenues                                                $98,641
Cost of sales                                           100,095
                                                   ------------
Gross profit                                             (1,454)

Selling, general and administrative                       2,565
   expenses
Restructuring & asset impairment                          5,683
   charges, net
Other operating income                                   (2,086)
                                                   ------------
Operating income (loss)                                  (7,616)

Interest expense                                         10,075
Interest income                                            (955)
Intercompany interest (income)/expense                   (2,676)
Chapter 11 and related reorganization items               3,616
                                                   ------------
Income (loss) before provision for income taxes,        (17,676)
   equity in earnings of joint ventures, and
   minority interest

Provision (benefit) for income taxes                        (84)
Income (loss) before equity in earnings of              (17,592)
   joint ventures
Equity in earnings of joint ventures, net of tax            (50)
                                                   ------------
NET INCOME/(LOSS)                                      ($17,642)
                                                   ============

            Tower Automotive, Inc., and Subsidiaries
               Unaudited Statement of Cash Flows
                     December 1 to 31, 2006
                         (In Thousands)

OPERATING ACTIVITIES:
Net loss                                               ($17,642)

Adjustments required to reconcile net loss
   to net cash provided by (used in)
   operating activities:

Chapter 11 & related reorganization items, net            1,518
Restructuring and asset impairment, net                   5,118
Depreciation                                              9,007
Equity in earnings of joint ventures, net                    50
Change in working capital & other operating items        36,394
                                                   ------------
Net cash provided by (used in) operating                 34,445
   activities:

INVESTING ACTIVITIES:
Cash disbursed for purchase of property,                 (8,871)
plant and equipment
                                                   ------------
Net cash used for investing activities                   (8,871)

FINANCING ACTIVITIES:
Proceeds from non-DIP borrowings                              -
Repayments of non-DIP borrowings                        (14,246)
Borrowings from DIP credit facility                           -
Repayments of borrowings from DIP facility              (10,000)
                                                   ------------
Net cash provided by (used in) financing                (24,246)
   activities
                                                   ------------
Net change in cash and cash equivalents                   1,328
                                                   ------------
Cash and Cash Equivalents, beginning of period            4,377
                                                   ------------
Cash and Cash Equivalents, end of period                 $5,705
                                                   ============

Headquartered in Grand Rapids, Michigan, Tower Automotive Inc.
-- http://www.towerautomotive.com/-- is a global designer and        
producer of vehicle structural components and assemblies used by
every major automotive original equipment manufacturer, including
BMW, DaimlerChrysler, Fiat, Ford, GM, Honda, Hyundai/Kia, Nissan,
Toyota, Volkswagen and Volvo.  Products include body structures
and assemblies, lower vehicle frames and structures, chassis
modules and systems, and suspension components.  The Company and
25 of its debtor-affiliates filed voluntary chapter 11 petitions
on Feb. 2, 2005 (Bankr. S.D.N.Y. Case No. 05-10576 through
05-10601).  James H.M. Sprayregen, Esq., Ryan B. Bennett, Esq.,
Anup Sathy, Esq., Jason D. Horwitz, Esq., and Ross M. Kwasteniet,
Esq., at Kirkland & Ellis, LLP, represent the Debtors in their
restructuring efforts.  Ira S. Dizengoff, Esq., at Akin Gump
Strauss Hauer & Feld LLP, represents the Official Committee of
Unsecured Creditors.  When the Debtors filed for protection from
their creditors, they listed $787,948,000 in total assets and
$1,306,949,000 in total debts.

(Delphi Corporation Bankruptcy News, Issue No. 53; Bankruptcy
Creditors' Service Inc., http://bankrupt.com/newsstand/or   
215/945-7000).


VESTA INSURANCE: Vesta Fire Files November 2006 Operating Report
----------------------------------------------------------------

                    Vesta Fire Insurance Corp.
                     Statement of Net Assets
                     As of November 30, 2006

Unrestricted Cash                                   $21,559,544

Investments:
   Short-Term                                                 0
   Bonds, Preferred Stocks & Common Stocks           25,722,295
   Subsidiaries, Controlled or Affiliated Entities    7,919,746
   Mortgage Loans                                             0
   Real Estate                                                0
   Policy Loans                                               0
   Other Invested Assets                              3,187,124

Reinsurance:
   Recoverables on Paid Losses & LAE                 20,654,711
   Allowance on Paid Losses & LAE                    (3,717,848)
   Recoverables on Unpaid Losses & LAE                        0
   Allowance on Unpaid Losses & LAE                           0
   Recoverables on UEP & Contingent Commissions               0

Receivables:
   Salvage & Subrogation Recoveries                           0
   Premiums Due & Accrued (Agents & Policyholders)     (304,316)
   Parents, Subsidiaries & Affiliates                         0
   Accrued Investment Income                            254,748
   Guaranty Associations - Early Access Payments              0

Other Assets:
   FF&E                                                       0
   Prepaid Expenses                                           0
   Other                                              4,424,589

Restricted Assets:
   Statutory Deposits                                 7,242,597
   Funds deposited with Reinsured Companies                   0
   Separate Accounts & Protected Cell Accounts                0
   Other                                             20,794,430

   Total Unrestricted Assets                         79,700,593
   Total Restricted Assets                           28,037,027
                                                   ------------
Total Assets                                       $107,737,620
                                                   ============

                    Vesta Fire Insurance Corp.
                   Statement of Net Liabilities
                     As of November 30, 2006

Secured Claims                                               $0
Special Deposit Claims                                        0

Administrative:
   State / Receiver
      SDR, Subcontractors' Fees & Expenses               45,162
      Liquid, Oversight & Special Master's Fees               0
      Unsecured Loans                                         0
   Claims - Guaranty Assns
      Claims Paid                                             0
      Reserves                                                0
   LAE - Guaranty Assns
      Claims Paid                                             0
      Reserves                                                0

Loss Claims:
   Guaranty Assns
      Loss Claims Paid                                        0
      Reserves                                                0
   Other
      Loss Claims Paid                                        0
      Reserves                                       92,473,454
   LAE - Other                                       14,346,526
   Unearned & Advance Prem. Claims - GA                       0
   Unearned & Advance Prem. Claims - Other            2,786,603
   Unearned Premium Claims (Assessable) - GA                  0

Other Creditors:
   Federal Government Claims                                  2
   Employee Claims                                            0
   Gen. Unsecured Cred. Claims - non-reinsurance        229,888
   Ceded Reinsurance Related Unsecured Claims         9,823,377
   Assumed Reinsurance Related Unsecured Claims      28,800,880
   State & Local Government Claims
      Attorneys                                        (305,200)
      Penalties                                               0
   Late Filed Claims - unexcused                              0
   Surplus Notes                                              0
   Unearned Prem. Claims (Assessable) - Other                 0
   Shareholder Claims                                         0
   Other
      Interest                                                0
      Other                                           2,460,664
                                                   ------------
Total Liabilities                                   150,661,356

Total Equity (Deficit) of Assets over Liabilities   (42,923,736)
                                                   ------------
Total Liabilities & Equity                         $107,737,620
                                                   ============

Prime Tempus, Inc., Special Deputy Receiver under contract to the
Liquidator of Vesta Fire Insurance Corp., also submitted a
summary statement of expenses for each month from July through
November 2006.  The statement includes the expenses of the
Special Deputy Receiver; its approved sub-contractors; J. Gordon
Gains, Inc., which provided management services pre-receivership
to Vesta Fire and the other insurance companies in this
receivership proceeding and which continues to provide services;
and an allocation of the expenses of the Texas Department of
Insurance Liquidation Oversight.  The Special Deputy Receiver has
allocated to Vesta Fire 5.22% of the total expense of J. Gordon
Gaines, Inc.  The copy of the statement is available for free at:

                http://researcharchives.com/t/s?199d

                       About Vesta Insurance

Headquartered in Birmingham, Alabama, Vesta Insurance Group, Inc.
(Other OTC: VTAI.PK) -- http://www.vesta.com/-- is a holding      
company for a group of insurance companies that primarily offer
property insurance in targeted states.

Wyatt R. Haskell, Luther S. Pate, UV, and Costa Brava Partnership
III, L.P., filed an involuntary chapter 7 petition against the
Company on July 18, 2006 (Bankr. N.D. Ala. Case No. 06-02517).
The case was converted to a voluntary chapter 11 case on Aug. 8,
2006 (Bankr. N.D. Ala. Case No. 06-02517).  Eric W. Anderson,
Esq., at Parker Hudson Rainer & Dobbs, LLP, represents the Debtor.
R. Scott Williams, Esq., at Haskell Slaughter Young & Rediker,
LLC, represents the petitioning creditors.  In its schedules of
assets and liabilities, Vesta listed $14,919,938 in total assets
and $214,278,847 in total liabilities.

J. Gordon Gaines, Inc., is a Vesta Insurance-owned unit that
manages the company's numerous insurance subsidiaries and employs
the headquarters workers.  The Company filed for chapter 11
protection on Aug. 7, 2006 (Bankr. N.D. Ala. Case No. 06-02808).
Eric W. Anderson, Esq., at Parker Hudson Rainer & Dobbs, LLP,
represent the Debtor in its restructuring efforts.   In its
schedules of assets and liabilities, Gaines listed $19,818,094 in
total assets and $16,046,237 in total liabilities.

On Aug. 1, 2006, the District Court of Travis County, Texas
entered the Order appointing the Texas Commissioner of Insurance
as Liquidator of Vesta Insurance's Texas-domiciled subsidiaries:
Vesta Fire Insurance Corporation; The Shelby Insurance Company;
Shelby Casualty Insurance Corporation; Texas Select Lloyds
Insurance Company; and Select Insurance Services, Inc.  (Vesta
Bankruptcy News, Issue No. 16; Bankruptcy Creditors' Service,
Inc., http://bankrupt.com/newsstand/or 215/945-7000).
            
                             *********

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

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

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

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

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

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

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

                             *********

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,
Tara Marie A. Martin, Frauline S. Abangan, 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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