TCR_Public/070303.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, March 3, 2007, Vol. 11, No. 53

                             Headlines

ASARCO LLC: Earns $24.738 Million in January 2007
CATHOLIC CHURCH: Davenport Files January 2007 Operating Report
CATHOLIC CHURCH: Portland Files January 2007 Operating Report
COLLINS & AIKMAN: Posts $9.4 Mil. Net Loss in Period Ended Jan. 27
MUSICLAND HOLDING: Posts $368,000 Net Loss in January 2007

NEWPOWER HOLDINGS: Files January 2007 Monthly Operating Report
REFCO INC: Refco LLC Files January 2007 Monthly Operating Report
SOLUTIA INC: Files Amended December 2006 Operating Report
SOLUTIA INC: Posts $6 Million Net Loss in January 2007
WERNER HOLDING: Posts $11.055 Million Net Loss in January 2007

                             *********

ASARCO LLC: Earns $24.738 Million in January 2007
-------------------------------------------------

                       ASARCO LLC, et al.
                          Balance Sheet
                     As of January 31, 2007

ASSETS
    Current Assets:
    Cash                                          $456,606,000
    Restricted Cash                                 27,259,000
    Accounts receivable, net                       135,667,000
    Inventory                                      253,770,000
    Prepaid expenses                                 7,044,000
    Deferred income tax assets                               -
    Other current assets                            28,712,000
                                                --------------
Total Current Assets                               909,057,000

Net property, plant and equipment                  431,944,000
Other Assets
    Investments in subs                             96,902,000
    Advances to affiliates                             581,000
    Prepaid pension & retirement plan               79,261,000
    Non-current deferred tax asset                  40,954,000
    Other                                          120,249,000
                                                --------------
Total assets                                    $1,678,948,000
                                                ==============

LIABILITIES
    Postpetition liabilities:
    Accounts payable                               $30,207,000
    Accrued liabilities                             66,613,000
    Debtor-in-possession financing                           -
                                                --------------
Total postpetition liabilities                      96,821,000

Prepetition liabilities:
    Not subject to compromise - credit                 750,000
    Not subject to compromise - other               51,653,000
    Advances from affiliates                        24,335,000
    Subject to compromise                        1,008,100,000
                                                --------------
Total prepetition liabilities                    1,084,838,000
                                                --------------
Total liabilities                               $1,181,659,000
                                                ==============

OWNERS' EQUITY (DEFICIT)
Common stock                                       508,325,000
Additional paid-in capital                         104,578,000
Other comprehensive income                        (121,964,000)
Retained earnings: filing date                    (526,240,000)
                                                --------------
Total prepetition owners' equity                   (35,301,000)
Retained earnings: post-filing date                532,591,000
                                                --------------
Total owners' equity (net worth)                   497,289,000

Total liabilities and owners' equity            $1,678,948,000
                                                ==============

                       ASARCO LLC, et al.
              Consolidated Statement of Operations
                  Month Ending January 31, 2007

Sales                                             $112,171,000
Cost of products and services                       77,838,000
                                                --------------
Gross profit                                        34,333,000

Operating expenses:
Selling and general & admin expenses                 2,699,000
Depreciation & amortization                          2,420,000
Provision accretion expense of asset
retirement obligation                                 163,000
                                                --------------
Operating income                                    29,051,000

Interest expense                                        58,000
Interest income                                     (2,847,000)
Reorganization expenses                              4,110,000
Other miscellaneous (income) expenses               (5,345,000)
                                                --------------
Income (loss) before taxes                          33,074,000
Income taxes                                         8,336,000
                                                --------------
Net income (loss)                                  $24,738,000
                                                ==============

                       ASARCO LLC, et al.
           Consolidated Cash Receipts & Disbursements
                  Month Ending January 31, 2007

Receipts                                           $81,450,000
Disbursements:
Inventory material                                  47,610,000
Operating disbursements                             64,564,000
Capital expenditures                                 6,100,000
                                                --------------
Total disbursements                                118,274,000

Operating cash flow                                (36,824,000)
Reorganization disbursements                         3,007,000
                                                --------------
Net cash flow                                      (39,831,000)
Net payments to secured Lenders                              0
                                                --------------
Net change in cash                                 (39,831,000)
Beginning cash balance                             523,696,000
                                                --------------
Ending cash balances                              $483,865,000
                                                ==============

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

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

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

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

(ASARCO Bankruptcy News, Issue No. 40; Bankruptcy Creditors'
Service, Inc., http://bankrupt.com/newsstand/or 215/945-7000)

The Honorable Richard S. Schmidt of the U.S. Bankruptcy Court for
the Southern District of Texas in Corpus Christi had extended the
Debtors' exclusive period to file a plan of reorganization until
April 6, 2007, and their exclusive period to solicit acceptances
of that plan until June 6, 2007.


CATHOLIC CHURCH: Davenport Files January 2007 Operating Report
--------------------------------------------------------------

                    Diocese of Davenport in Iowa
                   Statement of Financial Position
                       As of January 31, 2007

ASSETS

Current Assets
    Cash and cash equivalents - unrestricted           $5,180,661
    Cash and cash equivalents - restricted              2,335,547
    Accounts receivable, net                               32,129
    Inventory                                                   -
    Prepaid expenses                                        1,625
    Professional retainers                                 55,652
                                                   --------------
Total Current Assets                                   7,605,614
                                                   --------------
Property and Equipment
    Real Property                                       4,549,430
    Machinery and equipment                                 6,000
    Furniture and fixtures                                  8,914
    Office equipment                                       59,500
    Leasehold improvements                                      -
    Vehicles                                               45,460
                                                   --------------
Total Property and Equipment                           4,669,304
                                                   --------------
Total Assets                                         $12,274,918
                                                   ==============

LIABILITIES AND NET ASSETS

Postpetition:
     Current Liabilities
         Salaries and wages                                     -
         Payroll taxes                                          -
         Real and personal property taxes                       -
         Income taxes                                           -
         Sales taxes                                            -
         Notes payable, short term                              -
         Accounts payable, trade                            9,013
         Real property lease arrearage                          -
         Personal property lease arrearage                      -
         Accrued professional fees                              -
         Current portion of long-term debt                      -
         Pass-through collections                         114,416
                                                   --------------
     Total Current Liabilities                            123,429
                                                   --------------
     Long-Term Postpetition Debt, Net                           -
                                                   --------------
     Total Postpetition Liabilities                       123,429
                                                   --------------
Prepetition Liabilities
         Secured claims                                         -
         Priority unsecured claims                       $160,888
         General unsecured claims                       1,660,316
                                                   --------------
      Total Prepetition Liabilities                     1,821,204
                                                   --------------
        Total Liabilities                               1,944,633
                                                   --------------
Equity (deficit):
      Retained Earnings/Deficit at filing               5,795,187
      Capital stock                                             -
      Additional paid-in capital                                -
      Cumulative profit/loss since filing                 895,734
      Post-petition contributions/distributions
         or draws                                               -
      Market value adjustment                           3,639,364
                                                   --------------
      Total equity (deficit)                           10,330,285
                                                   --------------
Total liabilities & equity (deficit)                 $12,274,918
                                                   ==============

                     Diocese of Davenport in Iowa
                       Statement of Operations
                For the month ending January 31, 2007

Revenues
      Gross sales                                            $352
      Less: sales returns & allowances                          -
      Net sales                                               352
      Less: cost of goods sold                                  -
      Gross profit                                            352
      Interest                                              2,060
      Other income:
         Charitable gifts                                 271,046
         Insurance receipts                               194,306
         Investment income                                 65,283
                                                   --------------
      Total revenues                                      533,047
                                                   --------------
Expenses:
      Compensation to owner(s)/officer(s)                  12,578
      Salaries                                             92,467
      Commissions                                               -
      Contract labor                                        5,167
      Rent/Lease:
         Personal property                                    788
         Real property                                          -
      Insurance                                            56,057
      Management fees                                           -
      Depreciation                                          5,945
Taxes:
         Employer payroll taxes                             5,825
         Real property taxes                                    -
         Other taxes                                            -
      Other selling                                             -
      Other administrative                                 26,966
      Interest                                                  -
      Other expenses:
         Employee benefits                                 16,794
         Charity collection                                14,803
         Medical assistance/Victim assistance              12,041
         Utilities                                         11,987
        Transfer to unrestricted                                -
        Professional Investment Management Fees               580
        Sabbatical                                          8,000
                                                   --------------
            Total expenses                                269,998

      Reorganization items:
         Professional fees                                      -
         Provisions for rejected
            executory contracts                                 -
         Interest earned on accumulated cash
            from resulting Chapter 11 case                 22,514
         Gain or (Loss) from sale of equipment                  -
         U.S. Trustee quarterly fees                       (3,750)
                                                   --------------
            Total reorganization items                     18,764
                                                   --------------
Net profit (loss) before federal &
      state taxes                                         281,813
      Federal & state income taxes                              -
                                                   --------------
Net Profit (Loss)                                       $281,813
                                                   ==============

                   Diocese of Davenport in Iowa
              Statement of Cash Receipts and Disbursements
                For the month ending January 31, 2007

Cash receipts
      Rent/Leases collected                                $3,375
      Cash received from sales                                352
      Interest received                                    24,574
      Borrowings increase in accounts payable                   -
      Funds from shareholders, partners,
         or other insiders                                      -
      Capital contributions                                     -
      Annual diocesan appeal/donations                    271,046
      Investment income/misc.                                   -
      Insurance receipts                                  194,306
      Tribunal/Immigration/Faith Formation fees            61,908
      Decrease in prepaids/accounts receivable                  -
      Misc/Increase in accounts payable                    63,456
                                                   --------------
      Total Cash Receipts                                $619,017
                                                   ==============

Cash disbursements:
      Payments for inventory                                    -
      Selling                                                   -
      Administrative                                      $59,266
      Capital expenditures                                      -
      Principal payments on debt                                -
      Interest paid                                             -
      Rent/Lease:
         Personal Property                                    788
         Real Property                                          -
      Amount paid to owner(s)/officer(s)
         Salaries                                          12,578
         Draws                                                  -
         Commissions/Royalties                                  -
         Expense Reimbursements                                 -
         Other                                                  -
      Salaries/Commissions (less employee
         withholding                                       70,846
      Management fees                                           -
      Taxes:
         Employee withholding                              21,621
         Employer payroll taxes                             5,825
         Real property taxes                                    -
         Other taxes                                            -
      Other cash outflows:
         Insurance                                         56,057
         Utilities                                         11,987
         Medical Assistance                                12,041
         Employee Benefits                                 16,794
         Misc/Decrease in Accts Payable/Increase
           in receivables                                  18,125
                                                   --------------
      Total Cash Disbursements                           $285,928
                                                   --------------
Net increase (decrease) in cash                           33,089

Cash balance, beginning of period                      1,126,650

Cash balance, end of period                           $1,459,739
                                                   ==============

The Diocese of Davenport in Iowa filed for chapter 11 protection
(Bankr. S.D. Ia. Case No. 06-02229) on October 10, 2006.
Richard A. Davidson, Esq., at Lane & Waterman LLP, represents the
Davenport Diocese in its restructuring efforts.  Hamid R.
Rafatjoo, Esq., and Gillian M. Brown, Esq., of Pachulski Stang
Zhiel Young Jones & Weintraub LLP represent the Official Committee
of Unsecured Creditors.  In its schedules of assets and
liabilities, the Davenport Diocese reported $4,492,809 in assets
and $1,650,439 in liabilities.  (Catholic Church Bankruptcy News,
Issue No. 81; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


CATHOLIC CHURCH: Portland Files January 2007 Operating Report
-------------------------------------------------------------

                         Pastoral Center
                Archdiocese of Portland in Oregon
                 Statement of Financial Position
                     As of January 31, 2007

ASSETS

Cash and cash equivalents                             $20,303,798
Accounts receivable, net                                2,919,783
Notes, estates and other receivables                   11,623,074
Loans receivable from Archdiocesan entities, net        6,051,127
Loans receivable from Archdiocesan housing entities       545,078
Interest receivable and other assets                      184,039
Inventories                                             1,770,162
Real Property                                             226,688
Deposits and prepaid expenses                              49,363
Investments                                           105,381,632
Advances to Archdiocesan housing entities               1,531,500
Land, building, and equipment, net                      7,370,572
                                                   --------------
Total Assets                                         $157,956,816
                                                   ==============

LIABILITIES AND NET ASSETS

Liabilities:
      Prepetition
         Accounts payable                                $822,302
         Accrued liabilities                            2,172,196
         Funds held for others
            Second Collections                                (12)
            Short-term investments payable             12,312,937
            Long-term pool investments payable         17,718,548
         Reserve for insurance claims                   2,343,946
         Notes payable                                 10,574,884
         Pre-need liability and reserve                   456,268
         Accrued post-retirement liability              7,607,264
                                                   --------------
      Total Prepetition Liabilities                    54,008,333
                                                   --------------
      Postpetition
         Accounts payable                                 482,292
         Accrued liabilities                            6,378,113
         Funds held for others
            Second Collections                            390,653
            Short-term investments payable              4,566,565
            Long-term pool investments                  7,899,852
         Reserve for insurance claims                     460,648
         Notes payable                                          -
         Pre-need liability and reserve                    32,025
         Accrued post-retirement liability                404,521
                                                   --------------
      Total Postpetition Liabilities                   20,614,669
                                                   --------------
        Total Liabilities                              74,623,002
                                                   --------------
Net Assets:
      Prepetition Net Assets:
         Charitable Trust Assets                       69,961,597
         Other Assets                                  (3,571,836)
                                                   --------------
      Total Prepetition Net Assets                     66,389,761
                                                   --------------
      Postpetition Net Assets:
         Charitable Trust Assets                       12,053,982
         Other Assets                                   4,890,071
                                                   --------------
      Total Postpetition Net Assets                    16,944,053
                                                   --------------
         Total Net Assets                              83,333,814
                                                   --------------
Total liabilities & net assets                       $157,956,816
                                                   ==============

                         Pastoral Center
                Archdiocese of Portland in Oregon
                     Statement of Activities
              For the month ending January 31, 2007

Revenues, gains and other support
      Annual Catholic Appeal income                          $959
      Gross profit on cemetery sales                      133,538
      Contributions, gifts, annuities and bequests        562,867
      Operating support - Oregon Catholic Press                 -
      Investment income and realized gains (losses),
         net of expenses                                  715,945
      Change in unrealized gains (losses)                 630,594
      Insurance premiums, net                               1,796
      Interest income from loans                           35,501
      Parish assessments                                  260,689
      Other income                                         47,760
      Departmental revenues                                38,467
      Net assets released from restrictions                     -
                                                   --------------
      Total revenues, gains, and other support          2,428,116
                                                   --------------
Expenses and program support:
      Program Services:
         Annual Catholic Appeal program support,
            grants and parish subsidies                   221,154
         Clergy Services                                   25,742
         Catholic Schools                                  40,488
         Pastoral Services                                 30,267
         Evangelization Services                           47,327
         Public Services                                    9,642
         Tribunal Services                                 18,484
         Deposit and loan interest                        156,019
         Insurance program                                343,222
         Cemetery operating expenses                       71,572
         High School grants/charitable annuities          471,791
         Other program expenses                            63,714
                                                   --------------
            Total program services                      1,499,422
                                                   --------------
      Supporting Services:
         Archbishop, Vicar General
            and Chancellor Services                        72,481
         Finance & Administration:
            Resource Development                           26,767
            Business Affairs                                9,872
            Financial Services                             59,912
         Human Resources                                   29,387
         Shared Services                                   17,989
         Occupancy and physical plant expenses             19,795
         Designated funds expense                          16,923
         Bankruptcy expense                               327,405
         Depreciation expense                                   -
                                                   --------------
            Total supporting services                     578,531
                                                   --------------
            Total expenses and program support          2,077,953
                                                   --------------
Increase (decrease) in net assets before
      transfers and designations of net assets            350,163

Fund transfers - in (out)                                       -
Designation of net assets                                       -
                                                   --------------
Increase (decrease) in net assets                         350,163

Net assets at beginning of year                        82,983,651
                                                   --------------
Net assets at end of year                             $83,333,814
                                                   ==============

                Archdiocese of Portland in Oregon
          Statement of Cash Receipts and Disbursements
              For the month ending January 31, 2007

Beginning Cash Balance:                               $19,491,827
Add:
      Transfers in                                        416,495
      Receipts Deposited                                3,126,545
      Other (Return of Direct Deposits)                         -
      Other                                                     5
      Other (Interest Income)                              84,026
                                                   --------------
      Total Cash Receipts                               3,627,072

Subtract:
      Transfers out                                      (416,495)
      Disbursements by check or debit                  (2,397,006)
      Cash withdrawn                                            -
      Other (Service Charges)                              (1,294)
      Other (Misc Check Correction)                             -
      Other (NSF Checks)                                     (302)
      Other (Clear Interfund Rec/Pay)                           -
                                                   --------------
      Total Cash Disbursements                         (2,815,099)
                                                   --------------
Ending Cash Balance                                   $20,303,800
                                                   ==============

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

The Court approved the Debtor's disclosure statement explaining
its Second Amended Joint Plan of Reorganization on Feb. 27, 2007.
(Catholic Church Bankruptcy News, Issue No. 81; Bankruptcy
Creditors' Service, Inc., http://bankrupt.com/newsstand/   
or 215/945-7000).


COLLINS & AIKMAN: Posts $9.4 Mil. Net Loss in Period Ended Jan. 27
------------------------------------------------------------------

                   Collins & Aikman Corporation
                           Balance Sheet
                      As of January 27, 2007

                              ASSETS

Cash                                                $87,176,677
Accounts receivable-trade, net                      265,216,958
Other non-trade receivables                          10,234,468
Inventories, net                                     74,495,902
Tooling and molding, net-current                     29,959,256
Prepaids & other current assets                      54,127,048
Deferred tax assets-current                                   0
                                                ---------------
TOTAL CURRENT ASSETS                                521,210,309

Investments in subsidiaries                       2,479,293,518
Fixed assets, net                                   253,681,843
Goodwill, net                                       773,081,951
Deferred tax assets-long term                                 0
Tooling and molding, net-long term                    8,400,087
Other noncurrent assets                              30,453,498
Intercompany accounts - net                          58,454,731
Prepetition intercompany - net                      640,513,222
                                                ---------------
TOTAL ASSETS                                     $4,765,089,158
                                                ===============

                       LIABILITIES & EQUITY

Notes payable                                                $0
Short term borrowings                                         0
Advance on receivables                                        0
Current portion-long term debt                      137,743,625
Current portion-capital leases                                0
Accounts payable                                     57,219,606
Accrued interest payable                             47,045,489
Accrued & other liabilities                         194,422,221
Income taxes payable                                  4,198,114
                                                ---------------
Total current liabilities                           440,629,055

Liabilities subject to compromise                 2,374,688,158
Deferred income taxes                                30,472,400
                                                ---------------
Total liabilities                                 2,845,789,613

Total equity                                      1,919,299,545
                                                ---------------
TOTAL LIABILITIES & EQUITY                       $4,765,089,158
                                                ===============

                  Collins & Aikman Corporation
                        Income Statement
                  Month Ended January 27, 2007

Net outside sales                                   $99,472,795
I/C Net sales                                         7,146,903
                                                ---------------
Total sales                                         106,619,698

Cost of Sales                                       101,075,771
                                                ---------------
Gross profit                                          5,543,927

Selling, general & administrative expenses           11,552,244
                                                ---------------
Operating income                                     (6,008,317)

Interest expenses, net                                6,971,564
Intercompany interest, net                           (2,555,354)
Preferred stock accretion                                     0
Miscellaneous (income)/expense                                0
Corporate allocation adjustment                               0
Commission income                                      (105,059)
Commission expense                                            0
Royalty income                                         (245,928)
Royalty expense                                               0
Joint Venture (Income)/Expense                                0
Minority interest in cons net income                          0
Dividend income                                               0
Discount/Income for Carcorp.                                  0
Gain/(Loss) early extinguishments of debt                     0
Discount/Premium on hedges                                    0
(Gain)/Loss on hedges                                         0
(Gain)/Loss on swaps                                          0
NAAIS Intercompany sales profit                               0
Loss on sale of receivables                                   0
Restructuring provision                                       0
Asset Impairment                                              0
Foreign transactions - (Gain)/Loss                     (733,746)
Amort of discount on NPV of liabilities                       0
(Gain)/Loss on sale-leaseback transaction                     0
                                                ---------------
Income from continuing operations before taxes       (9,339,793)

Federal income tax                                            0
State income tax                                         14,006
Foreign income tax                                            0
                                                ---------------
Income from continuing operations                    (9,353,801)

Discontinued operations                                  93,727
Gain/Loss on sale of divisions                                0
Extraordinary items                                           0
Integration                                                   0
                                                ---------------
NET INCOME (LOSS)                                   ($9,447,528)
                                                ===============

Headquartered in Troy, Michigan, Collins & Aikman Corporation
-- http://www.collinsaikman.com/-- is a global leader in
cockpit modules and automotive floor and acoustic systems and is
a leading supplier of instrument panels, automotive fabric,
plastic-based trim, and convertible top systems.  The Company
has a workforce of approximately 23,000 and a network of more
than 100 technical centers, sales offices and manufacturing
sites in 17 countries throughout the world.  The Company and its
debtor-affiliates filed for chapter 11 protection on May 17,
2005 (Bankr. E.D. Mich. Case No. 05-55927).  Richard M. Cieri,
Esq., at Kirkland & Ellis LLP, represents C&A in its
restructuring.  Lazard Freres & Co., LLC, provides the Debtor
with investment banking services.  Michael S. Stammer, Esq., at
Akin Gump Strauss Hauer & Feld LLP, represents the Official
Committee of Unsecured Creditors Committee.  When the Debtors
filed for protection from their creditors, they listed
$3,196,700,000 in total assets and US$2,856,600,000 in total
debts.  (Collins & Aikman Bankruptcy News, Issue No. 53;
Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


MUSICLAND HOLDING: Posts $368,000 Net Loss in January 2007
----------------------------------------------------------            

                       Musicland Holding Corp.
                      Consolidated Balance Sheet
                        As of January 31, 2007

ASSETS
Current Assets
   Cash                                            $11,945,000
   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                                         22,150,000
                                                 =============

Fixed Assets                                                 0
Other assets
   Transport Logistic deposit                                -
   Insurance Deposits                                3,977,000
   Utility and Tax Deposits                                  -
                                                 -------------
      TOTAL ASSETS                                 $26,127,000
                                                 =============

Liabilties & Shareholders' deficit
Current liabilities
   Accounts payable
      Due to Transworld                                      -
      Due to Deluxe                                          -
      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                                     -
                                                 -------------
      Total                                          3,659,000
                                                 -------------

DIP financing                                                -
Other LT Liabilities                                         -
Liabilities subject to compromise                  315,047,000
Shareholders' deficit                             (295,419,000)
                                                 -------------
      TOTAL LIABILITIES &
      SHAREHOLDERS' DEFICIT                        $26,127,000
                                                 =============

                       Musicland Holding Corp.
                       Statement of Operations
                 For the Month Ended January 31, 2007

Merchandise revenue                                          -
Non-merchandise revenue                                      -

   Net sales                                                 -

Cost of good sold                                            -

   Gross Profit                                              -

Store operating expenses
   Payroll                                                   -
   Occupancy                                                 -
   Other                                              $101,000
                                                 -------------
      Store expenses                                         0
                                                 -------------
General & administrative                               101,000
                                                 -------------
EBITDA (Loss)                                         (101,000)

Hilco 340 Store GOB                                          -
Chapter 11 & related charges                          (359,000)
Sale to Transworld                                           -
Hilco 65                                                     -
Media Play Wind down                                         -
Depreciation & Amortization                                  -
                                                 -------------
   Operating income (Loss)                            (460,000)

Interest income (expense)                               44,000
Other non-operating charges                             48,000
                                                 -------------
   Earnings before Taxes                              (368,000)
                                                 -------------
Income tax                                                   0
                                                 -------------
   Net earnings (Loss)                               ($368,000)
                                                 =============

                       Musicland Holding Corp.
                       Statements of Cash Flow
                 For the Month Ended January 31, 2007

Operating activities
   Net earnings (Loss)                               ($368,000)
   Adjustments to reconcile net earnings (loss)
      to net cash provided by (used in)
      operating activities:
         Loss on utility deposits write off              1,000

   Changes in operating assets & liabilities:
      Inventory                                              -
      Other current assets                                   -
      Other Non-current Assets                               -
      Accounts payable                                       -
      Other accrued liabilities                              -

      Liabilities subject to compromise                      -
                                                 -------------
   Net cash provided by (used in)
      operating activities                            (367,000)
                                                 -------------

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

Financing activities
   Distribution to Secured Creditors                         -
                                                 -------------
Increase/decrease in cash                             (367,000)
                                                 -------------
   Cash at the beginning of Period                  12,312,000
                                                 -------------
   Cash at the end of Period                       $11,945,000
                                                 =============

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


NEWPOWER HOLDINGS: Files January 2007 Monthly Operating Report
--------------------------------------------------------------
NewPower Holdings Inc. filed its Monthly Operating Report for
the period from Dec. 31, 2006, to Jan. 31, 2007, with the U.S.
Bankruptcy Court for the Northern District of Georgia, Newnan
Division on Feb. 26, 2007.  The company reports an opening
cash balance of $11,393,000 and a closing cash balance of
$11,328,000.

A full-text copy of NewPower Holdings Inc.'s Monthly Operating
Report for the period from Dec. 31, 2006, to Jan. 31, 2007, is
available at no charge at http://researcharchives.com/t/s?1aa6

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.  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.

                    
REFCO INC: Refco LLC Files January 2007 Monthly Operating Report
----------------------------------------------------------------
Albert Togut, the Chapter 7 trustee overseeing the liquidation of
Refco LLC's estate, filed with the U.S. Bankruptcy Court for the
Southern District of New York a monthly statement of cash receipts
and disbursements for the period from Jan. 1 to 31, 2007.

The Chapter 7 Trustee reports that Refco LLC's beginning balance
as of January 1 totals $620,415,000.  The Debtor's beginning
purchase price account balance totals $15,212,000, while its
beginning capital account "A" balance aggregates $605,203,000.
   
The purchase price account includes activity related to Man
Financial Inc. sale proceeds and related disbursements.  Capital
account "A" includes activities related to collection of excess
capital.

Refco LLC received $13,553,000 and disbursed $690,000.  The
Debtor held $633,278,000 at the end of the period.

The Chapter 7 Trustee prepared the Monthly Statement in lieu of
comprehensive financial statements.

A full-text copy of Refco LLC's January 2007 Monthly Statement is
available at no charge at http://researcharchives.com/t/s?1a9b

Headquartered in New York, Refco Inc. -- http://www.refco.com/--   
is a diversified financial services organization with operations
in 14 countries and an extensive global institutional and retail
client base.  Refco's worldwide subsidiaries are members of
principal U.S. and international exchanges, and are among the most
active members of futures exchanges in Chicago, New York, London
and Singapore.  In addition to its futures brokerage activities,
Refco is a major broker of cash market products, including foreign
exchange, foreign exchange options, government securities,
domestic and international equities, emerging market debt, and OTC
financial and commodity products.  Refco is one of the largest
global clearing firms for derivatives.

The company and 23 of its affiliates filed for chapter 11
protection on Oct. 17, 2005 (Bankr. S.D.N.Y. Case No. 05-60006).  
J. Gregory Milmoe, Esq., at Skadden, Arps, Slate, Meagher & Flom
LLP, represent the Debtors in their restructuring efforts.  Luc A.
Despins, Esq., at Milbank, Tweed, Hadley & McCloy LLP, represents
the Official Committee of Unsecured Creditors.  Refco reported
$16.5 billion in assets and $16.8 billion in debts to the
Bankruptcy Court on the first day of its chapter 11 cases.  (Refco
Bankruptcy News, Issue No. 58; Bankruptcy Creditors' Service Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


SOLUTIA INC: Files Amended December 2006 Operating Report
---------------------------------------------------------
Timothy J. Spihlman, vice president and controller of the
Debtors, updated their operating report for the month ended
Dec. 31, 2006, as a result of certain accounting adjustments
from Solutia Inc.'s joint venture, Flexsys Holding BV:

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

                            ASSETS

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

Property, Plant and Equipment, net                  660,000,000
Investments in Subsidiaries and Affiliates          566,000,000
Intangible Assets, net                              100,000,000
Other Assets                                         58,000,000
                                                 --------------
Total Assets                                     $1,881,000,000
                                                 ==============

              LIABILITIES AND SHAREHOLDERS' DEFICIT

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

Long-Term Debt                                                0
Other Long-Term Liabilities                         197,000,000
                                                 --------------
Total Liabilities not Subject to Compromise       1,216,000,000

Liabilities Subject to Compromise                 1,963,000,000

Shareholders' Deficit                            (1,298,000,000)
                                                 --------------
Total Liabilities & Shareholders' Deficit        $1,881,000,000
                                                 ==============

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

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

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

Equity Earnings from Affiliates                       7,000,000
Interest Expense, net                                (7,000,000)
Other Income, net                                     3,000,000
Loss on Debt Modification                                     0

Reorganization Items:
Professional fees                                    (6,000,000)
Employee severance and retention costs                        0
Other                                                (1,000,000)
                                                 --------------
                                                     (7,000,000)
                                                 --------------
Loss Before Taxes                                   (15,000,000)

Income tax expense (benefit)                          4,000,000
                                                 --------------
Net Loss                                           ($19,000,000)
                                                 ==============

Headquartered in St. Louis, Missouri, Solutia, Inc. (OTCBB:SOLUQ)
-- http://www.solutia.com/-- with its subsidiaries, make and sell   
a variety of high-performance chemical-based materials used in a
broad range of consumer and industrial applications.  The company
filed for chapter 11 protection on Dec. 17, 2003 (Bankr. S.D.N.Y.
Case No. 03-17949).  When the Debtors filed for protection from
their creditors, they listed $2,854,000,000 in assets and
$3,223,000,000 in debts.  Solutia is represented by Richard M.
Cieri, Esq., at Kirkland & Ellis.  Daniel H. Golden, Esq., Ira S.
Dizengoff, Esq., and Russel J. Reid, Esq., at Akin Gump Strauss
Hauer & Feld LLP represent the Official Committee of Unsecured
Creditors, and Derron S. Slonecker at Houlihan Lokey Howard &
Zukin Capital provides the Creditors' Committee with financial
advice.  (Solutia Bankruptcy News, Issue No. 80; Bankruptcy
Creditors' Service, Inc., http://bankrupt.com/newsstand/or  
215/945-7000).


SOLUTIA INC: Posts $6 Million Net Loss in January 2007
------------------------------------------------------

                   Solutia Chapter 11 Debtors
               Unaudited Statement of Consolidated
                      Financial Position
                    As of January 31, 2007

                            ASSETS

Cash                                                $97,000,000
Trade Receivables, net                              187,000,000
Account Receivables-Unconsolidated Subsidiaries      50,000,000
Inventories                                         181,000,000
Other Current Assets                                242,000,000
Assets of Discontinued Operations                             0
                                                 --------------
Total Current Assets                                757,000,000

Property, Plant and Equipment, net                  657,000,000
Investments in Subsidiaries and Affiliates          569,000,000
Intangible Assets, net                              100,000,000
Other Assets                                         68,000,000
                                                 --------------
Total Assets                                     $2,151,000,000
                                                 ==============

              LIABILITIES AND SHAREHOLDERS' DEFICIT

Accounts Payable                                   $184,000,000
Short Term Debt                                     975,000,000
Other Current Liabilities                           154,000,000
Liabilities of Discontinued Operations                1,000,000
                                                 --------------
Total Current Liabilities                         1,314,000,000

Long-Term Debt                                                0
Other Long-Term Liabilities                         197,000,000
                                                 --------------
Total Liabilities not Subject to Compromise       1,511,000,000

Liabilities Subject to Compromise                 1,930,000,000

Shareholders' Deficit                            (1,290,000,000)
                                                 --------------
Total Liabilities & Shareholders' Deficit        $2,151,000,000
                                                 ==============

                   Solutia Chapter 11 Debtors
         Unaudited Consolidated Statement of Operations
             For the Month Ended January 31, 2007

Total Net Sales                                    $202,000,000
Total Cost Of Goods Sold                            179,000,000
                                                 --------------
Gross Profit                                         23,000,000

Total MAT Expense                                    16,000,000
                                                 --------------
Operating Income (Loss)                               7,000,000

Equity Earnings from Affiliates                       3,000,000
Interest Expense, net                               (13,000,000)
Other Income, net                                     2,000,000

Reorganization Items:
Professional fees                                    (4,000,000)
Employee severance and retention costs               (1,000,000)
Other                                                         0
                                                 --------------
                                                     (5,000,000)
                                                 --------------
Loss Before Taxes                                    (6,000,000)

Income tax expense (benefit)                                  0
                                                 --------------
Net Loss                                            ($6,000,000)
                                                 ==============

Headquartered in St. Louis, Missouri, Solutia, Inc. (OTCBB:SOLUQ)
-- http://www.solutia.com/-- with its subsidiaries, make and sell   
a variety of high-performance chemical-based materials used in a
broad range of consumer and industrial applications.  The company
filed for chapter 11 protection on Dec. 17, 2003 (Bankr. S.D.N.Y.
Case No. 03-17949).  When the Debtors filed for protection from
their creditors, they listed $2,854,000,000 in assets and
$3,223,000,000 in debts.  Solutia is represented by Richard M.
Cieri, Esq., at Kirkland & Ellis.  Daniel H. Golden, Esq., Ira S.
Dizengoff, Esq., and Russel J. Reid, Esq., at Akin Gump Strauss
Hauer & Feld LLP represent the Official Committee of Unsecured
Creditors, and Derron S. Slonecker at Houlihan Lokey Howard &
Zukin Capital provides the Creditors' Committee with financial
advice.  (Solutia Bankruptcy News, Issue No. 80; Bankruptcy
Creditors' Service, Inc., http://bankrupt.com/newsstand/or  
215/945-7000).


WERNER HOLDING: Posts $11.055 Million Net Loss in January 2007
--------------------------------------------------------------

         Werner Holding Co. (PA), Inc., and Subsidiaries
              Unaudited Consolidated Balance Sheet
                     As of January 31, 2007

ASSETS
Current Assets:
Cash and cash equivalents                           $12,942,000
Receivables, net                                     45,734,000
Income taxes receivable (payable)                     1,115,000
Inventories, net                                     61,975,000
Property, plant and equipment held for sale,
   at cost less accumulated depreciation             16,590,000
Prepaid insurance and other                           7,989,000
                                                   ------------
Total current assets                                146,345,000

Property, Plant & Equipment, Net                     51,986,000
Other assets:
Deferred financing fees, net                          9,278,000
Investment in subsidiaries                                    -
Other noncurrent assets                               6,602,000
                                                   ------------
Total other assets                                   15,880,000

TOTAL ASSETS                                       $214,211,000
                                                   ============

LIABILITIES AND SHAREHOLDERS' EQUITY
Current liabilities:
Accounts payable                                    $11,990,000
Accrued liabilities                                  24,985,000
Intercompany payable (receivables)                            -
First lien revolving credit facility                 39,407,000
Current maturities of long-term debt                259,640,000
                                                   ------------
Total current liabilities                           336,022,000

Long-Term Liabilities:
Long-term debt                                       13,954,000
Reserve for product liability and
   workers' compensation claims                      10,905,000
Other long-term obligations                           3,884,000
Liabilities subject to compromise                   210,824,000
                                                   ------------
Total Liabilities                                   575,589,000

Convertible preferred stock                         100,592,000

Shareholders' Deficit:
Common stock                                              1,000
Additional paid-in-capital                           17,017,000
Retained earnings (deficit)                        (465,798,000)
Accumulated other comprehensive income (loss)       (13,190,000)
                                                   ------------
Total Shareholders Deficit                         (461,970,000)
                                                   ------------
TOTAL LIABILITIES & SHAREHOLDERS' DEFICIT          $214,211,000
                                                   ============

         Werner Holding Co. (PA), Inc., and Subsidiaries
         Unaudited Consolidated Statement of Operations
                      January 1 to 31, 2007

Net sales                                           $24,901,000
Total cost of sales                                  18,806,000
                                                   ------------
Gross profit                                          6,095,000

Total operating expenses                             11,082,000

Operating income (loss)                              (4,987,000)
Equity in net income (loss) of subsidiaries                   -
Other income (expense), net                             (18,000)
                                                   ------------
Income (loss) before interest,
   reorganization items and taxes                    (5,005,000)

Reorganization items:
   (Restructuring Process Fees)                      (2,243,000)
   Interest Income                                       73,000
                                                   ------------
Reorganization items, net:                           (2,170,000)
                                                   ------------
Interest (loss) before interest and taxes            (7,175,000)
Inter-company interest expense                                -
Interest expense                                      4,222,000
                                                   ------------
Income (loss) before income taxes                   (11,397,000)
Provision (benefit) for income taxes                   (342,000)
                                                   ------------
Net Income (Loss)                                   (11,055,000)
                                                   ============

         Werner Holding Co. (PA), Inc., and Subsidiaries
         Unaudited Consolidated Statement of Cash Flows
                      January 1 to 31, 2007

Cash flows provided (used) by
   operating activities                            ($10,159,000)

Cash Flows From Investing Activities:
Capital expenditures, net                              (148,000)
                                                   ------------
Net cash used in investing activities                  (148,000)

Cash Flows From Financing Activities:
Capital lease payments                                 (105,000)
                                                   ------------
Net cash provided (used) by financing activities       (105,000)

Net increase (decrease) in cash and equivalents     (10,412,000)
Cash and equivalents, beginning of period            23,354,000
                                                   ------------
Cash and equivalents, end of period                 $12,942,000
                                                   ============

Based in Greenville, Pennsylvania, Werner Holding Co. (DE) Inc.
aka Werner Ladder Co. -- http://www.wernerladder.com/--     
manufactures and distributes ladders, climbing equipment and
ladder accessories.  The company and three of its affiliates filed
for chapter 11 protection on June 12, 2006 (Bankr. D. Del. Case
No. 06-10578).  The Debtors are represented by the firm of Willkie
Farr & Gallagher LLP as lead counsel and the firm of Young,
Conaway, Stargatt & Taylor LLP as co-counsel.  Rothschild Inc. is
the Debtors' financial advisor.  The Official Committee of
Unsecured Creditors is represented by the firm of Winston & Strawn
LLP as lead counsel and the firm of Greenberg Traurig LLP as co-
counsel.  Jefferies & Company serves as the Creditor Committee's
financial advisor.  At March 31, 2006, the Debtors reported total
assets of $201,042,000 and total debts of $473,447,000.  (Werner
Ladder Bankruptcy News, Issue No. 21; 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, Cherry A. Soriano-
Baaclo, Jason A. Nieva, Melvin C. Tabao, Tara Marie A. Martin,
Melanie C. Pador, 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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