TCR_Public/070317.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 17, 2007, Vol. 11, No. 65

                             Headlines

ACCEPTANCE INSURANCE: Posts $15,640 Net Loss in February 2007
ADVANCED MARKETING: Files Schedules of Assets and Liabilities
ALLIED HOLDINGS: Posts $7.1 Million Net Loss in January 2007
CITATION CORPORATION: Balance Sheet at October 2, 2005
ENTERGY NEW ORLEANS: Earns $3.5 Million in January 2007

INTERSTATE BAKERIES: Posts $12.1 Mil. Loss in Period Ended Jan. 13
PACIFIC LUMBER: Britt Lumber Files Schedules of Assets and Debts
PACIFIC LUMBER: Salmon Creek Files Schedules of Assets and Debts
PACIFIC LUMBER: Scotia Inn Files Schedules of Assets and Debts
PACIFIC LUMBER: Scotia Pacific Files Schedules of Assets & Debts

SONICBLUE INC: Files January 2007 Monthly Operating Report

                             *********

ACCEPTANCE INSURANCE: Posts $15,640 Net Loss in February 2007
-------------------------------------------------------------
Acceptance Insurance Companies Inc. filed its monthly operating
report for February 2007 with the United States Bankruptcy Court
for the District of Nebraska on March 8, 2007.

The Debtor reported a net loss of $15,640 from revenue of $6,966
for the month ended Feb. 28, 2007.  Net loss for the month ended
Jan. 31, 2007, was $22,357 on $8,408 of revenues.

At Feb. 28, 2007, Acceptance Insurance Companies Inc.'s balance
sheet showed:

        Total Current Assets                    $1,804,453
        Total Assets                           $35,040,498
        Total Liabilities                     $138,194,281
        Total Shareholders' Deficit          ($103,153,783)

A full-text copy of Acceptance Insurance Companies Inc.'s February
2007 Monthly Operating Report is available at no charge at:

                http://researcharchives.com/t/s?1b87   

Headquartered in Council Bluffs, Iowa, Acceptance Insurance
Companies Inc. -- http://www.aicins.com/-- owns, either directly      
or indirectly, several companies, one of which is an insurance
company that accounts for substantially all of the business
operations and assets of the corporate groups.  The company filed
for chapter 11 protection on Jan. 7, 2005 (Bankr. D. Nebr. Case
No. 05-80059).  The Debtor's affiliates -- Acceptance Insurance
Services Inc. and American Agrisurance Inc. -- filed separate
chapter 7 petitions (Bankr. D. Nebr. Case Nos. 05-80056 and
05-80058) on Jan. 7, 2005.  John J. Jolley, Esq., at Kutak Rock
LLP, represents the Debtor in its restructuring efforts.  When the
Debtor filed for protection from its creditors, it listed
$33,069,446 in total assets and $137,120,541 in total debts.


ADVANCED MARKETING: Files Schedules of Assets and Liabilities
-------------------------------------------------------------

A.      Real Property                                        $0

B.      Personal Property
B.1     Cash on Hand                                         235
B.2     Bank Accounts
            Cash in Bank - Main                       13,810,749
            Cash in Bank - Indy                           12,389
            Cash in Bank - Norcal                          8,356
            Cash in Bank - Baltimore                       5,639
            Cash in Bank - Credit Card Account              (415)
            Cash in Bank - Payroll                       (83,442)
            Restricted Cash - Class Action Escrow      6,937,010
B.3     Security Deposits
            Deposits - Misc                               23,451
            Deposits - Rent/Utilities                     65,907
B.4     Household goods                                       0
B.5     Book, art work & collectibles                         0
B.6     Wearing apparel                                       0
B.7     Furs and jewelry                                      0
B.8     Firearms and sporting goods                           0
B.9     Interests in Insurance Policies                       0
B.10    Annuities                                             0
B.11    Interests in education IRA                            0
B.12    Interests in retirement plans                         0
B.13    Stock and Interests                             unknown
B.14    Interests in joint ventures                           0
B.15    Government & corporate bonds                          0
B.16    Accounts receivable
            Accounts Receivable, net of reserve       71,665,801
            Accounts Receivable - Consignment            559,969
            Accounts Receivable - Misc.                  109,148
            AP Debit Balances                          8,581,067
            APG Product Recall                           146,084
B.17    Alimony                                               0
B.18    Other liquidated debts owed                           0
B.19    Equitable or future interests                         0
B.20    Contingent & contingent interests                     0
B.21    Other contingent & unliquidated claims                0
B.22    Patents, copyrights & trademarks                      0
B.23    Licenses & franchises                                 0
B.24    Other intangibles                                     0
B.25    Automobiles                                           0
B.26    Boats                                                 0
B.27    Aircraft                                              0
B.28    Office equipment and supplies
            Computer Software                         14,886,690
            Computer Equipment                         2,675,660
            Office Furniture and Fixtures                 46,676
B.29    Machinery, furniture and fixtures              3,613,486
B.30    Inventory
            Finished Goods, net of reserve            60,641,630
            Consignment                                6,079,093
            Freight in Inventory                         556,522
            WIP                                          350,380
B.31    Animals                                               0
B.32    Crops                                                 0
B.33    Farming equipment                                     0
B.34    Farm supplies                                         0
B.35    Other personal property
            Intercompany Receivable - PGWI             6,476,038
            Prepaid Expense - Rent                       670,002
            Prepaid Expense - Insurance                  491,611
            Prepaid Expense - Info Services              441,948
            Prepaid Expense - Coop                        48,138
            Intercompany Note - Australia              5,940,536
            Intercompany Note - UK                     2,276,153
            Intercompany Note - Mexico                   316,458
            Intercompany Receivable - Mexico               7,381
            Intercompany Receivable - Singapore                3
            Life Insurance Deferred Comp               1,686,800
            Prepaid Expense - Purchases                2,236,918
            Prepaid Expense - General                  2,100,720

         TOTAL SCHEDULED ASSETS                     $213,384,791
                                                  ==============

C.      Property Claimed as Exempt               Not Applicable

D.      Creditors Holding Secured Claims
            Wells Fargo Foothill, Inc.               $41,514,347

E.      Unsecured Priority Claims
            Wages, salaries, and commissions
               Agoncillo, Jenni                           10,082
               Alarcon, Aurelio                            5,084
               Ameel, Maurice                             11,447
               Andrews, Frank                              4,659
               Assurian, Debra                             4,429
               Avalos, Tony                               10,080
               Baggett, Cary                               5,177
               Baumgardner, Tyler                          4,284
               Bayliss, Holly                              4,620
               Brennan, Lynn                               7,840
               Brinson, Charles                            4,769
               Buss, James                                 5,198
               Chmilar, Jean                               9,026
               Coker, Sandra                               4,989
               Cole, Sam                                  25,202
               Collins, Ann                                5,482
               Cook, Korrina                               5,509
               Cook, Paula                                 4,325
               Crowl, Clyde                                7,338
               Daniels, Charles                            2,684
               Dash, Nikhil                               49,257
               Dowd, Tracy                                23,326
               Entezam, Fatemeh                           10,213
               Fruscella, Thomas                           9,846
               Graziano, Laurel                           19,713
               Hain, Jon                                   5,119
               Hamann, Dale                                9,569
               Hauge, Leif                                 8,576
               Helbock, James                              6,676
               Hill, Damon                                14,783
               Holm, Grant                                 3,964
               Hood, Robin                                10,080
               Hutcherson, Debora                          7,085
               Janssen, Mary                               2,031
               Januszko, Eric                             23,533
               Javna, Gordon                              37,353
               Johnston, Gary                             76,714
               Padgett, Joann                             19,199
               Lloyd, Gary                                38,146
               Lopez-Morlett, Pamela                      59,363
               Pun, Waitak                                25,840
               Sgriccia, Michael                          58,546
               Smith, Curtis                              76,606
               Stanley, Sydney                            91,946
               Torres, Angel                              41,418
               Visintainer, Richard                       68,035
               Williams, Lisa                             40,242
               Winterhalder, Lisa                         17,836
               Williams, Susan                            18,110
               Vargas, Lidia                              11,898
               Smith, Susan                               12,762
               Rautenstrauch, Gary                        14,278
               Perez, Hugo                                11,589
               Nordland, Lilian                           13,193
               Miller, Christopher                        11,227
               Meinerding, Tyler                          10,288
               Mcmahon, Ann-marie                         11,722
               Mckibbin, Scot                              8,137
               Martin, Donald                             39,398
               Marrero, Luis                              11,479
               Magana, Jose                                8,006
               Lowther, Grant                             10,795
               Lampman, Betsy                             16,122
               Krug, Lawrence                             10,852
               Knox, Michael                              10,275
               Wojciechowski, Joseph                       8,031
               Weiss, Robin                                6,317
               Wardle, Katharine                           8,666
               Vargas, Lisa                                8,419
               Tourin, Laura                               4,106
               Thompson-Austin, Cheryl                     3,539
               Thacker, Sunchin                            1,993
               Stelljes, Vickie                            1,798
               Stefani, Dale                               1,907
               Snow, Sandra                                1,800
               Sedgwick, Michelle                          3,765
               Sandoval, Teresa                            1,671
               Sanchez, Ismael                             6,346
               Rosenberger, Connie                         4,747
               Rorer, Teresa                               1,698
               Rojas, Felipe                               2,472
               Rodriguez, Salvador                         3,379
               Rivera, Jose                                1,584
               Ritchie, Katherine                          2,046
               Rillo, Clarence                             5,785
               Rickert, Lynn                               2,417
               Richardson, Diane                           2,010
               Raya, Marco                                 3,309
               Raya, Elvira                                2,056
               Ranta, David                                9,250
               Ramsey, Roger                               2,166
               Raleigh, Darren                             8,572
               Others                                    313,524
            Taxes and Debts Owed to Gov't.          unliquidated

        *** AMS reports that scheduled Unsecured Priority
        *** Claims total $1,650,743 and $497,203 of the amount
        *** is entitled to priority.

F.      Unsecured Non-Priority Claims
            A Duie Pyle Inc.                              44,087
            ABH Division of CH Robinson Worldwide Inc.   200,862
            Afflink Integrated Supply Solutions          416,743
            Airport 100 Industrial Inc.                  156,841
            Ajilon Finance                                20,370
            American Book Company                         51,419
            Americhip Inc.                               432,837
            Andrews Mcmeel Publishing                  6,263,973
            Anness Publishing, Inc. APG                  484,918
            Anova Books Co. Ltd                          419,312
            Avalanche Publishing                         737,040
            Backbeat                                     350,629
            Banta Book Group                             651,071
            Barrons Educational                          687,414
            Becker & Mayer                               547,415
            Black Dog & Leventhal Publisher              601,745
            Book Creation                                 85,764
            Book Sales, Inc.                             136,531
            Borghesi & Adam Publishers                   143,969
            Brilliance Corporation                       375,407
            Broadman & Holman                            269,189
            Central Freight                               79,289
            Central Transportation                       204,563
            Chain Sales Marketing, Inc.                  373,289
            Charles Tillinghast                          383,681
            Chart Studio                                  60,488
            Chronicle Books                            3,404,295
            Client Distribution Service                  772,711
            Cook Illustrated                           1,269,207
            Creative Homeowner Press                     280,297
            Deloitte & Touche LLP                        137,305
            Design Eye Limited                           469,774
            Egmont UK Limited                             66,231
            Etranssource.com                              67,356
            Five Mile Press P/L                           96,230
            Friesens                                     127,070
            Gibbs M. Smith Inc.                           87,805
            Global Book Publishing                     1,396,598
            Good Books                                   396,948
            Hachette Book Group USA                   13,052,498
            Harcourt Brace & Company                     583,460
            Harper Collins UK                            583,460
            Harpercollins US                          12,621,876
            Harrison House Publishers                     75,310
            Hinkler Books Pty Ltd.                       960,913
            Houghton Mifflin Trade Div.                2,050,275
            Hugh Lauter Levin Associates                 353,752
            Human Kinetics                               260,258
            Ideals Publishing Company                    269,167
            James Reynolds Transportation                 57,670
            John Dollison                                 71,525
            John Wiley & Sons, Inc.                    3,999,396
            Klutz, Inc.                                  185,036
            Konemann In Der Tanderm Verlag Gmbh          182,098
            La Bella & McNamara LLP                       77,419
            Leanin' Tree Inc.                             69,371
            Learning Horizons                            583,971
            Leisure Arts                               2,155,403
            Little Tiger Press                           127,782
            Lockton Insurance Broker Inc.                245,000
            Loren Paulsen                                107,601
            Mascot Books Inc.                            394,344
            Meredith Corporation                       3,248,052
            MG Publications                               96,558
            Millennium House                             286,776
            Modern Publishing                             80,688
            Motorbooks International                     260,326
            National Book Network                        795,445
            New Holland                                   65,455
            Northlight Communications, Inc.               58,508
            Octopus Publishing Group                     306,872
            Pac International Logistics Company          101,557
            Pacer Global Logistics                        97,517
            Palace Press International                   176,054
            Parragon Publishing                          108,257
            Penguin Putnam, Inc.                      19,941,765
            Penton Overseas, Inc.                        350,618
            Phidal Publishing Inc.                       982,658
            Prisa Acquisition LLC                        175,868
            Publications International                 9,383,966
            Publishers Group West                         86,066
            Random House                              33,078,867
            Rodale Press Inc.                            103,798
            Running Press                                119,412
            Simon & Schuster Inc.                     19,096,161
            Sounds True                                  191,540
            Spherion Corporation/Norrell Services        420,882
            Strang Communications                        327,190
            Studio Mouse                                 223,379
            Taj Books                                    432,631
            Templar Company PLC                          127,001
            Time Warner Trade Publishing               2,722,286
            Triumph Books                                507,883
            Tyndale House Publishing                     623,562
            United States Playing Card Co.             1,804,281
            Others                                    15,243,128

        *** The scheduled Unsecured Non-Priority Claims
            total $173,443,265.  AMS' Summary of Schedules
            reports a total of $174,596,806 for Unsecured Non-
            Priority Claims.  According to AMS, certain
            prepetition fixed, liquidated and undisputed unsecured
            claims have been paid as of the date of the filing of
            the Bankruptcy Materials.  Accordingly, AMS says the
            actual unpaid claims of creditors that may be allowed
            may differ from the amounts set forth in the
            Bankruptcy Materials.

         TOTAL SCHEDULED LIABILITIES                $216,608,357
                                                   =============

Based in San Diego, California, Advanced Marketing Services, Inc.
-- http://www.advmkt.com/-- provides customized merchandising,    
wholesaling, distribution and publishing services, currently
primarily to the book industry.  The company has operations in the
U.S., Mexico, the United Kingdom and Australia and employs
approximately 1,200 people Worldwide.

The company and its two affiliates, Publishers Group Incorporated
and Publishers Group West Incorporated filed for chapter 11
protection on Dec. 29, 2006 (Bankr. D. Del. Case Nos. 06-11480
through 06-11482).  Suzzanne S. Uhland, Esq., Austin K. Barron,
Esq., Alexandra B. Feldman, Esq., O'Melveny & Myers, LLP,
represent the Debtors as Lead Counsel.  Chun I. Jang, Esq., Mark
D. Collins, Esq., and Paul Noble Heath, Esq., at Richards, Layton
& Finger, P.A., represent the Debtors as Local Counsel.  When the
Debtors filed for protection from their creditors, they listed
estimated assets and debts of more than $100 million.  The
Debtors' exclusive period to file a chapter 11 plan expires on
Apr. 28, 2007.

(Advanced Marketing Bankruptcy News, Issue No. 8; Bankruptcy
Creditors' Service, Inc., http://bankrupt.com/newsstand/or  
215/945-7000).


ALLIED HOLDINGS: Posts $7.1 Million Net Loss in January 2007
------------------------------------------------------------

                     Allied Holdings, Inc.
             Unaudited Consolidated Balance Sheet
                    As of January 31, 2007
                        (In Thousands)

                            Assets

Current Assets:
       Cash and cash equivalents                         $4,628
       Receivables, net of allowances                    36,762
       Related party receivables                         17,407
       Inventories                                        4,711
       Prepayments and other current assets              20,861
                                                      ---------
          Total current assets                           84,369

Property and equipment, net                             123,089
Goodwill, net                                             3,545
Deferred income taxes                                       127
Other noncurrent assets                                  24,548
Investment in related parties                            31,595
                                                      ---------
TOTAL ASSETS                                           $267,273
                                                      =========

             Liabilities and Stockholders' Deficit

Current liabilities not subject to compromise
        DIP facility                                   $160,685
        Accounts and notes payable                       22,819
        Accrued liabilities                              52,944
                                                      ---------
          Total current liabilities                     236,896

Long-term liabilities not subject to compromise
        Postretirement benefits                          13,485
        Other long-term liabilities                      19,469
                                                      ---------
          Total long-term liabilities                    32,954

Liabilities subject to compromise                       198,888
Stockholders' deficit                                  (201,465)
                                                      ---------
       Total liabilities & stockholders' deficit       $267,273
                                                      =========

AHI reported total current liabilities of $236,896,000 as of
January 31, 2007.  However, based on the entries provided by
AHI, current liabilities only total $236,448,000.  A free copy
of the Monthly Operating Report is available at:

                http://researcharchives.com/t/s?1b82

                     Allied Holdings, Inc.
        Unaudited Consolidated Statement of Operations
             For the Month Ended January 31, 2007
                        (In Thousands)

Revenues                                                $56,596

Operating Expenses
       Salaries, Wages & Fringe benefits                 32,051
       Operating supplies & expenses                     12,702
       Purchased transportation                           7,007
       Insurance & claims                                 2,734
       Operating tax & licenses                           2,138
       Depreciation & amortization                        2,205
       Rents                                                629
       Communications & utilities                           517
       Other operating expenses                             439
       Gain on disposal of operating assets, net              -
                                                      ---------
          Total Operating Expenses                       60,422
                                                      ---------
          Operating Income (Loss)                        (3,826)

Other Income (Expense)
       Interest expense                                  (2,104)
       Investment income                                      4
       Foreign exchange losses, net                        (687)
       Equity in earnings of subsidiaries                   247
                                                      ---------
                                                         (2,540)
                                                      ---------
Loss before reorganization items and income taxes        (6,366)
Reorganization items                                       (832)
                                                      ---------
Loss before income taxes                                 (7,198)
Income tax benefit                                            -
                                                      ---------
NET LOSS                                                ($7,198)
                                                      =========

The Debtors disclosed cash disbursements totaling $5,415,037
during January 2007.

Based in Decatur, Georgia, Allied Holdings Inc. (AMEX: AHI, other
OTC: AHIZQ.PK) -- http://www.alliedholdings.com/-- and its    
affiliates provide short-haul services for original equipment
manufacturers and provide logistical services.  The company and 22
of its affiliates filed for chapter 11 protection on July 31, 2005
(Bankr. N.D. Ga. Case Nos. 05-12515 through 05-12537).  Jeffrey W.
Kelley, Esq., at Troutman Sanders, LLP, represents the Debtors in
their restructuring efforts.  Henry S. Miller at Miller Buckfire &
Co., LLC, serves as the Debtors' financial advisor.  Anthony J.
Smits, Esq., at Bingham McCutchen LLP, provides the Official
Committee of Unsecured Creditors with legal advice and Russell A.
Belinsky at Chanin Capital Partners, LLC, provides financial
advisory services to the Committee.  When the Debtors filed for
protection from their creditors, they estimated more than $100
million in assets and debts.  (Allied Holdings Bankruptcy News,
Issue No. 43; Bankruptcy Creditors' Service, Inc.
http://bankrupt.com/newsstand/or 215/945-7000)


CITATION CORPORATION: Balance Sheet at October 2, 2005
------------------------------------------------------

              Citation Corporation and Subsidiaries
                    Consolidated Balance Sheet
                       As of October 2, 2005

ASSETS

CURRENT ASSETS
   Cash and cash equivalents                          $1,827,000
   Accounts receivable                                90,508,000
   Inventories                                        44,647,000
   Prepaid expenses and other current assets          12,422,000
                                                   -------------
      Total current assets                           149,404,000

   Property, plant and equipment -- net              192,411,000
   Intangible assets -- net of amort.                 15,865,000
   Other assets                                        2,563,000
                                                   -------------
TOTAL ASSETS                                        $360,243,000
                                                   =============

               LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES
   Cash overdraft                                     $9,381,000
   Current portion of long-term debt                   2,496,000
   Accounts payable                                   28,793,000
   Accrued wages and benefits                          6,582,000
   Accrued vacation                                    5,528,000
   Accrued insurance reserves                          6,881,000
   Accrued interest                                    1,140,000
   Income taxes payable                                  109,000
   Other accrued expenses                             12,264,000
                                                   -------------
      Total current liabilities                       73,174,000

LONG-TERM LIABILITIES
   Long-term debt                                    206,815,000
   Accrued benefit plan obligations                    6,260,000
   Accrued insurance reserves                          5,215,000
   Other long-term liabilities                         3,238,000
                                                   -------------
      Total long-term liabilities                    221,528,000
                                                   -------------
      Total liabilities                              294,702,000
                                                   -------------

COMMITMENTS AND CONTINGENCIES

STOCKHOLDERS' EQUITY
   Preferred stock, $0.01 par value; 75,000           77,720,000
      shares authorized, 75,000 issued and
      outstanding (liquidation preference of
      $77,720)
   Common stock, $0.01 par value; 1,500,000               10,000
      shares authorized, 1,000,000 issued
      and outstanding
   Additional paid-in capital                          1,300,000
   Accumulated deficit                               (13,489,000)
                                                   -------------
      Total stockholders' equity                      65,541,000
                                                   -------------
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY          $360,243,000
                                                   =============

Based in Birmingham, Alabama, Citation Corp. --
http://www.citation.net/-- and its affiliates design, develop and  
manufacture cast, forged and machined components for the capital
and durable goods industries, including the automotive and
industrial markets.  Citation uses aluminum, steel, gray iron, and
ductile iron as the raw materials in its various manufacturing
processes.  The company and 9 of its affiliates filed for chapter
11 protection on March 12, 2007 (Bankr. N.D. Ala. Case No. 07-
01153 through 07-01161).  Caroline A. Reckler, Esq. and Josef S.
Athanas, Esq., at Latham & Watkins LLP, and Marc P. Solomon, Esq.
and Michael Leo Hall, Esq., at Burr & Forman LLP represent the
Debtors as Counsels.  When the Debtors filed for protection from
their creditors, they estimated more than $100 million in assets
and debts.  (Citation Corp. Bankruptcy News, Issue No. 1;
Bankruptcy Creditors' Service, Inc.
http://bankrupt.com/newsstand/or 215/945-7000)


ENTERGY NEW ORLEANS: Earns $3.5 Million in January 2007
-------------------------------------------------------
Entergy New Orleans, Inc., delivered to the Court its monthly
operating report for the period Jan. 1 to 31, 2007.

ENOI reported approximately $6,000,000 in operating income during
the reporting period.  The Debtor disclosed a net income of
approximately $3,500,000 as of January 31.

A full-text copy of ENOI's January 2007 MOR is available at no
charge at: http://researcharchives.com/t/s?1b83

                    Entergy New Orleans, Inc.
                     Unaudited Balance Sheet
                     As of January 31, 2007
                         (in thousands)

ASSETS
Current Assets:
Cash and cash equivalents
Cash                                                       $558
Temporary cash investments                               19,464
                                                     ----------
Total cash and cash equivalents                          20,022

Accounts receivable:
Customer                                                 65,335
Allowance for doubtful accounts                         (10,563)
Associated companies                                     20,721
Other                                                     8,864
Accrued unbilled revenues                                24,478
                                                     ----------
Total accounts receivable                               108,835

Deferred fuel costs                                      16,397
Fuel inventory                                              934
Materials and supplies                                    7,630
Prepayments and other                                    14,817
                                                     ----------
Total current assets                                    168,635

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

Utility Plant
Electric                                                699,680
Natural gas                                             186,354
Construction work in progress                             9,666
                                                     ----------
Total Utility Plant                                     895,700

Less - accumulated depreciation and amortization        448,651
                                                     ----------
Utility plant - net                                     447,049

Deferred Debits and Other Assets
Regulatory assets:
Other regulatory assets                                 300,008
Long term receivables                                       936
Other                                                    10,144
                                                     ----------
Total deferred debits and other assets                  311,088
                                                     ----------
TOTAL ASSETS                                           $931,138
                                                     ==========

LIABILITIES:

Postpetition liabilities:
Taxes payable                                            $4,246
Accounts payable                                         21,560
DIP credit facility                                      51,934
                                                     ----------
Total postpetition liabilities                           77,740

Current liabilities:
Currently maturing long-term debt                             0
Notes payable                                                 0
Accounts payable:
Associated companies                                     71,353
Other                                                    75,161
Customer deposits                                        15,325
Taxes accrued                                             1,936
Accumulated deferred income taxes                         1,913
Interest accrued                                         18,519
Energy efficiency program provision                           0
Other                                                     6,343
                                                     ----------
Total current liabilities                               190,550

Non-current liabilities:
Accumulated deferred income taxes & taxes accrued       104,762
Accumulated deferred investment tax credits               3,125
SFAS 109 regulatory liability - net                      72,073
Other regulatory liabilities                                  0
Accumulated provisions                                    8,713
Pension liability                                        59,900
Long-term debt                                          229,876
Other                                                     7,136
                                                     ----------
Total non-current liabilities                           485,585
                                                     ----------
Total Liabilities                                       753,875

Commitments and Contingencies:

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                       (12,148)
                                                     ----------
Total shareholders equity                               177,263
                                                     ----------
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY             $931,138
                                                     ==========

                    Entergy New Orleans, Inc.
            Cash Receipts and Disbursement Statement
                  Month Ended January 31, 2007


Beginning cash balance                               $3,851,865

Cash receipts                                       106,203,518
Cash disbursements                                 (109,496,944)
                                                     ----------
Net cash flow                                        (3,293,426)
                                                     ----------
ENDING CASH BALANCE                                    $558,439
                                                     ==========

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


INTERSTATE BAKERIES: Posts $12.1 Mil. Loss in Period Ended Jan. 13
------------------------------------------------------------------

         Interstate Bakeries Corporation and Subsidiaries
          Unaudited Consolidated Monthly Operating Report
                 Four Weeks Ended January 13, 2007

REVENUE

Gross Income                                        $100,535,056
Less Cost of Goods Sold
      Ingredients, Packaging & Outside Purchasing     37,260,760
      Direct & Indirect Labor                         11,797,094
      Overhead & Production Administration           103,600,089
                                                   -------------
         Total Cost of Goods Sold                    152,657,943
                                                   -------------
            Gross Profit                             (52,122,887)
                                                   -------------

OPERATING EXPENSES

Owner - Draws/Salaries                                         -
Selling & Delivery Employee Salaries                  49,414,316
Advertising and Marketing                              2,448,448
Insurance (Property, Casualty, & Medical)             10,692,075
Payroll Taxes                                          4,350,170
Lease and Rent                                         3,069,844
Telephone and Utilities                                1,385,137
Corporate Expense (Including Salaries)                 6,079,500
Other Expenses                                        27,304,597
                                                    -------------
Total Operating Expenses                             104,744,087
                                                    -------------
EBITDA                                                (1,143,998)

Restructuring & Reorganization Charges                 2,299,795
Depreciation and Amortization                          5,410,380
Abandonment                                              224,001
Other(Income)/Expense                                      3,039
Gain/Loss Sale of Prop                                         -
Interest Expense                                       3,503,827
                                                    -------------
Operating Income (Loss)                              (12,585,040)
Income Tax Expense (Benefit)                            (390,136)
                                                    -------------
Net Income (Loss)                                   ($12,194,904)
                                                    =============

CURRENT ASSETS
      Accounts Receivable at end of period           $138,305,062
      Increase (Decrease) in Accounts Receivable       (1,599,156)
      Inventory at end of period                       65,240,184
      Increase (Decrease) in Inventory for period        (818,058)
      Cash at end of period                            81,646,290
      Increase (Decrease) in Cash for period           (8,864,516)
      Restricted Cash                                   7,748,237
      Increase (Dec.) in Restricted Cash for period       127,094

LIABILITIES
      Increase (Decrease) Liabilities
         Not Subject to Compromise                     (4,071,908)
      Increase (Decrease) Liabilities
         Subject to Compromise                            220,751
      Taxes payable:
         Federal Payroll Taxes                          9,294,861
         State/Local Payroll Taxes                      6,133,467
         State Sales Taxes                                606,852
         Real Estate and Personal Property Taxes        8,517,209
         Other                                          4,624,289
                                                    -------------
         Total Taxes Payable                          $29,176,678

Headquartered in Kansas City, Missouri, Interstate Bakeries
Corporation is a wholesale baker and distributor of fresh baked
bread and sweet goods, under various national brand names,
including Wonder(R), Hostess(R), Dolly Madison(R), Baker's Inn(R),
Merita(R) and Drake's(R). The Company employs approximately
32,000 in 54 bakeries, more than 1,000 distribution centers and
1,200 thrift stores throughout the U.S. The Company and seven of
its debtor-affiliates filed for chapter 11 protection on
September 22, 2004 (Bankr. W.D. Mo. Case No. 04-45814). J. Eric
Ivester, Esq., and Samuel S. Ory, Esq., at Skadden, Arps, Slate,
Meagher & Flom LLP, represent the Debtors in their restructuring
efforts.  When the Debtors filed for protection from their
creditors, they listed $1,626,425,000 in total assets and
$1,321,713,000 (excluding the $100,000,000 issue of 6.0% senior
subordinated convertible notes due Aug. 15, 2014, on Aug. 12,
2004) in total debts.  The Debtors' exclusive period to file a
chapter 11 plan expires on June 2, 2007.  (Interstate Bakeries
Bankruptcy News, Issue No. 58; Bankruptcy Creditors' Service,
Inc., http://bankrupt.com/newsstand/or 215/945-7000).   


PACIFIC LUMBER: Britt Lumber Files Schedules of Assets and Debts
-----------------------------------------------------------------

A.      Real Estate
           Land                                     $3,334,376
           Land Improvements                           114,498
           Buildings                                 2,040,665
           Leasehold Improvements                      102,591

B.      Personal Property
B.1     Cash on Hand / Petty Cash                           68
B.2     Financial Accounts
           Bank of America
              Operations for Accounts Payable           88,858
              Health Care Plan                           4,222
           Wells Fargo Bank NA - Payroll                 2,915
           LaSalle Bank                                      0
           US Bank of California - Collection Lockbox        0
B.3     Security Deposits
           Mad River LLC                                 4,375
           Village Concepts Inc.                         4,000
B.9     Interests in Insurance Policies
           Unamortized Insurance Premium               693,000
           Old Republic Insurance Co.                   18,000
B.16    Accounts Receivable
           I/C Pacific Lumber Receivable             2,199,814
           Trade Receivables                         1,957,389
           Employee Receivables                            334
B.25    Automobiles, Vehicles & Accessories             30,906
B.29    Machinery, Fixtures and Supplies             4,700,000
B.30    Inventory
           Logs, Lumber and Posts                    6,331,000
           Motor parts                                  83,000

        TOTAL SCHEDULED ASSETS                     $21,710,015
                                                  ============

D.      Creditors Holding Secured Claims
           Marathon Structured Finance Fund LP     $87,254,829
           Marathon Structured Finance Fund LP      26,842,300
           LaSalle Business Credit, LLC             13,158,102
           Others                                       18,148

E.      Creditors Holding Unsecured Claims
           National Benefit Resource                    12,451
           Russell Britt                                 7,753
           Charles Moyer                                 4,790
           Thom Lindholm                                 4,206
           AFLAC                                         3,837
           Douglas Kotterman                             3,673
           Phillip Lenderman                             3,469
           Nelson Vinum                                  3,293
           James Heidinger                               3,190
           Carlous Baum                                  3,104
           Richard Gilbert                               3,091
           Bruce Sanders                                 3,070
           Mike Maynard                                  3,052
           Frank Weber                                   3,004
           Donald Buck                                   2,936
           Gary Coonrod                                  2,876
           Theodore Tremayne                             2,778
           Jeffrey O'Hara                                2,763
           George Peterson                               2,679
           Ralph Hafar                                   2,593
           Timmy LaFranchi                               2,551
           Colleen Barrick                               2,531
           Harold Phenix                                 2,512
           Michael Goth                                  2,271
           Randolph Skiles                               2,222
           Edward Kukkonen                               2,218
           Jona Frizzell                                 2,186
           Risao Samuel                                  2,169
           Darrell McAllister                            2,073
           David Souza                                   2,027
           Miguel Ramirez Mendez                         2,000
           Kevin Wicke                                   1,980
           Michael Bowen                                 1,946
           Robert Agnew                                  1,938
           Ronald Coffelt                                1,903
           Kevin Foreman                                 1,862
           Robert Zimmerman                              1,772
           George Smith                                  1,765
           John Ponsano                                  1,759
           Darren Shumard                                1,753
           Antonio Arias                                 1,744
           Mary Borges                                   1,733
           Robert Macri                                  1,683
           Others                                       64,147

F.      Creditors Holding Unsecured Non-Priority Claims
           Maxxam Inc.                                 691,785
           North Coast Fabricators                      44,150
           Chambers Wood Products                       41,172
           Pneumatics & Hydraulics                      30,442
           Edjo Inc.                                    25,791
           P & H Analytical Laboratorie                 20,623
           WBCO Electric Service                        16,536
           Steve Saunders                               14,782
           Van Dusen Lath Products                      13,201
           Northern California Log                      11,865
           Redwood Electric Repair                       9,594
           Allied Barton                                 9,139
           D II Trucking                                 8,200
           Vernon Engman Jr.                             8,000
           Munnell & Sherrill Inc.                       7,843
           Rogers Machinery Company                      7,125
           L & M Renner Inc.                             6,991
           Contechem Incorporated                        6,399
           Richard Lombardo                              5,844
           Scott McCall                                  5,000
           Others                                       62,142

        TOTAL SCHEDULED LIABILITIES               $128,509,357
                                                 =============

Headquartered in Oakland, California, The Pacific Lumber Company
-- http://www.palco.com/-- and its subsidiaries operate in      
several principal areas of the forest products industry,
including the growing and harvesting of redwood and Douglas-fir
timber, the milling of logs into lumber and the manufacture of
lumber into a variety of finished products.

Scotia Pacific Company LLC, Scotia Development LLC, Britt Lumber
Co., Inc., Salmon Creek LLC and Scotia Inn Inc. are wholly owned
subsidiaries of Pacific Lumber.

Scotia Pacific, Pacific Lumber's largest operating subsidiary, was
established in 1993, in conjunction with a securitization
transactions pursuant to which the vast majority of Pacific
Lumber's timberlands were transferred to Scotia Pacific, and
Scotia Pacific issued Timber Collateralized Notes secured by
substantially all of Scotia Pacific's assets, including the
timberlands.

Pacific Lumber, Scotia Pacific, and four other subsidiaries filed
for chapter 11 protection on Jan. 18, 2007 (Bankr. S.D. Tex. Case
Nos. 07-20027 through 07-20032).  Jeffrey L. Schaffer, Esq.,
William J. Lafferty, Esq., and Gary M. Kaplan, Esq., at Howard
Rice Nemerovski Canady Falk & Rabkin, A Professional Corporation
is Pacific Lumber's lead counsel.  Nathaniel Peter Holzer, Esq.,
Harlin C. Womble, Jr., Esq., and Shelby A. Jordan, Esq., at
Jordan Hyden Womble Culbreth & Holzer PC, is Pacific Lumber's co-
counsel.  Kathryn A. Coleman, Esq., and Eric J. Fromme, Esq., at
Gibson, Dunn & Crutcher LLP, acts as Scotia Pacific's lead
counsel.  John F. Higgins, Esq., and James Matthew Vaughn, Esq.,
at Porter & Hedges LLP, is Scotia Pacific's co-counsel.

When Pacific Lumber filed for protection from its creditors, it
listed estimated assets and debts of more than $100 million.  
Scotia Pacific listed total assets of $932,000,000 and total debts
of $765,978,335.  The Debtors' exclusive period to file a chapter
11 plan expires on May 18, 2007.  (Scotia/Pacific Lumber
Bankruptcy News, Issue No. 9, http://bankrupt.com/newsstand/or      
215/945-7000).


PACIFIC LUMBER: Salmon Creek Files Schedules of Assets and Debts
----------------------------------------------------------------

A.      Real Estate
           Timberland
              Parcel No. 200011019000                  unknown
              Parcel No. 200011021000                  unknown
              Parcel No. 204012003000                  unknown
              Parcel No. 206011008000                  unknown
              Parcel No. 311091003000                  unknown
              Parcel No. 311092004000                  unknown
              Parcel No. 314053004000                  unknown
              Parcel No. 314054006000                  unknown
              Parcel No. 314054007000                  unknown
              Parcel No. 314054008000                  unknown
              Parcel No. 314054010000                  unknown
              Parcel No. 314054011000                  unknown
              Parcel No. 314061007000                  unknown
              Parcel No. 314061008000                  unknown
              Parcel No. 314064004000                  unknown

B.      Personal Property
B.1     Cash on Hand
           Wells Fargo Bank                            $38,367
B.2     Financial Accounts
           Bank of America - Certificate of Deposit  2,412,715
B.16    Accounts Receivable
           Bank of America - Accrued Interest
              on Certificate of Deposit                 84,491
           I/C Advance - M.G.I                          26,200
           I/C - Pacific Lumber Company                139,653
B.21    Other Contingent & Unliquidated Claims
           Pending litigation matters                  unknown
B.29    Machinery, Fixtures and Supplies
           Office Equipment                              3,061
B.35    Other Personal Property
           Prepaid Expenses                              2,419

        TOTAL SCHEDULED ASSETS                      $2,706,907
                                                   ===========

D.      Creditors Holding Secured Claims
           Marathon Structured Finance Fund LP     $87,254,829
           Marathon Structured Finance Fund LP      26,842,300
           LaSalle Business Credit, LLC             13,158,102
           Others                                        1,393

E.      Creditors Holding Unsecured Claims
           Franchise Tax Board                               -
           Internal Revenue Service                          -

F.      Creditors Holding Unsecured Non-Priority Claims
           Environmental Protection Info. Ctr.               -
           People of California                              -
           United Steelworkers of America                    -

        TOTAL SCHEDULED LIABILITIES               $127,256,626
                                                 =============

Headquartered in Oakland, California, The Pacific Lumber Company
-- http://www.palco.com/-- and its subsidiaries operate in      
several principal areas of the forest products industry,
including the growing and harvesting of redwood and Douglas-fir
timber, the milling of logs into lumber and the manufacture of
lumber into a variety of finished products.

Scotia Pacific Company LLC, Scotia Development LLC, Britt Lumber
Co., Inc., Salmon Creek LLC and Scotia Inn Inc. are wholly owned
subsidiaries of Pacific Lumber.

Scotia Pacific, Pacific Lumber's largest operating subsidiary, was
established in 1993, in conjunction with a securitization
transactions pursuant to which the vast majority of Pacific
Lumber's timberlands were transferred to Scotia Pacific, and
Scotia Pacific issued Timber Collateralized Notes secured by
substantially all of Scotia Pacific's assets, including the
timberlands.

Pacific Lumber, Scotia Pacific, and four other subsidiaries filed
for chapter 11 protection on Jan. 18, 2007 (Bankr. S.D. Tex. Case
Nos. 07-20027 through 07-20032).  Jeffrey L. Schaffer, Esq.,
William J. Lafferty, Esq., and Gary M. Kaplan, Esq., at Howard
Rice Nemerovski Canady Falk & Rabkin, A Professional Corporation
is Pacific Lumber's lead counsel.  Nathaniel Peter Holzer, Esq.,
Harlin C. Womble, Jr., Esq., and Shelby A. Jordan, Esq., at
Jordan Hyden Womble Culbreth & Holzer PC, is Pacific Lumber's co-
counsel.  Kathryn A. Coleman, Esq., and Eric J. Fromme, Esq., at
Gibson, Dunn & Crutcher LLP, acts as Scotia Pacific's lead
counsel.  John F. Higgins, Esq., and James Matthew Vaughn, Esq.,
at Porter & Hedges LLP, is Scotia Pacific's co-counsel.

When Pacific Lumber filed for protection from its creditors, it
listed estimated assets and debts of more than $100 million.  
Scotia Pacific listed total assets of $932,000,000 and total debts
of $765,978,335.  The Debtors' exclusive period to file a chapter
11 plan expires on May 18, 2007.  (Scotia/Pacific Lumber
Bankruptcy News, Issue No. 9, http://bankrupt.com/newsstand/or      
215/945-7000).


PACIFIC LUMBER: Scotia Inn Files Schedules of Assets and Debts
--------------------------------------------------------------

A.      Real Estate                                         $0
B.      Personal Property
B.1     Cash on hand
           US Bank                                       3,976

        TOTAL SCHEDULED ASSETS                          $3,976
                                                       =======

D.      Creditors Holding Secured Claims
           LaSalle Business Credit LLC             $13,158,102
           Marathon Structured Finance Fund LP      26,842,300
           Marathon Structured Finance Fund LP      87,254,829

E.      Creditors Holding Unsecured Claims                   -

F.      Creditors Holding Unsecured NonPriority Claims       -

        TOTAL SCHEDULED LIABILITIES               $127,255,232
                                                 =============

Headquartered in Oakland, California, The Pacific Lumber Company
-- http://www.palco.com/-- and its subsidiaries operate in      
several principal areas of the forest products industry,
including the growing and harvesting of redwood and Douglas-fir
timber, the milling of logs into lumber and the manufacture of
lumber into a variety of finished products.

Scotia Pacific Company LLC, Scotia Development LLC, Britt Lumber
Co., Inc., Salmon Creek LLC and Scotia Inn Inc. are wholly owned
subsidiaries of Pacific Lumber.

Scotia Pacific, Pacific Lumber's largest operating subsidiary, was
established in 1993, in conjunction with a securitization
transactions pursuant to which the vast majority of Pacific
Lumber's timberlands were transferred to Scotia Pacific, and
Scotia Pacific issued Timber Collateralized Notes secured by
substantially all of Scotia Pacific's assets, including the
timberlands.

Pacific Lumber, Scotia Pacific, and four other subsidiaries filed
for chapter 11 protection on Jan. 18, 2007 (Bankr. S.D. Tex. Case
Nos. 07-20027 through 07-20032).  Jeffrey L. Schaffer, Esq.,
William J. Lafferty, Esq., and Gary M. Kaplan, Esq., at Howard
Rice Nemerovski Canady Falk & Rabkin, A Professional Corporation
is Pacific Lumber's lead counsel.  Nathaniel Peter Holzer, Esq.,
Harlin C. Womble, Jr., Esq., and Shelby A. Jordan, Esq., at
Jordan Hyden Womble Culbreth & Holzer PC, is Pacific Lumber's co-
counsel.  Kathryn A. Coleman, Esq., and Eric J. Fromme, Esq., at
Gibson, Dunn & Crutcher LLP, acts as Scotia Pacific's lead
counsel.  John F. Higgins, Esq., and James Matthew Vaughn, Esq.,
at Porter & Hedges LLP, is Scotia Pacific's co-counsel.

When Pacific Lumber filed for protection from its creditors, it
listed estimated assets and debts of more than $100 million.  
Scotia Pacific listed total assets of $932,000,000 and total debts
of $765,978,335.  The Debtors' exclusive period to file a chapter
11 plan expires on May 18, 2007.  (Scotia/Pacific Lumber
Bankruptcy News, Issue No. 9, http://bankrupt.com/newsstand/or      
215/945-7000).


PACIFIC LUMBER: Scotia Pacific Files Schedules of Assets & Debts
----------------------------------------------------------------

A.      Real Estate
           Scopac Timberlands                     $212,300,000

B.      Personal Property
B.1     Cash on Hand/Petty Cash                            200
B.2     Financial Accounts
           US Bank of California
              Payroll Account                           71,487
              Expense Account                           61,610
           Bank of New York Trust Co.
              Collection Account                     1,712,509
              Prefunding Account                     2,503,345
              Expense Reserve Account                      413
              SAR Account                           42,532,362
B.16    Accounts Receivable
           Prepetition Amounts owed                  1,822,125
B.18    Other Liquidated Debts
           Claim against PALCO                          12,275
B.21    Other Contingent & Unliquidated Claims
           Debtors v. State of Calif.                  unknown
           PALCO v. General Star Indemnity             unknown
           Possible claims for indemnification &
              contribution against third parties       unknown
B.25    Automobiles, Vehicles & Accessories            116,122
B.28    Office Equipment & Supplies                      2,914
B.29    Machinery, Fixtures & Supplies                 432,919
B.35    Other Personal Property
           Forest Roads                                unknown
           Prepaid Insurance                           646,779
           Timber Harvesting Permits                 5,330,235
           Misc. Prepayments                            50,539

        TOTAL SCHEDULED ASSETS                    $267,902,840
                                                 =============

D.      Creditors Holding Secured Claims
           Bank of America                         $36,214,344
           Bank of New York Trust Company N.A.     713,842,329
           Humboldt County Tax Collector               208,612

E.      Creditors Holding Unsecured Claims
           State Board of Equalization                 448,016
           Ray Miller                                   54,056
           Carl Anderson                                31,055
           Jeffrey Barrett                              11,498
           Richard Bettis                               10,589
           James Boyd                                    9,092
           Tim Meyers                                    9,002
           Wayne Rice                                    8,483
           Michael Niles                                 8,470
           Kathleen Sullivan                             7,911
           James Adams                                   7,873
           Gilbert Craven                                7,299
           Tagg Nordstrom                                6,981
           Sheila Helgath                                6,927
           John Sneed                                    6,829
           Others                                      195,141

F.      Creditors Holding Unsecured Non-Priority Claims
           Pacific Lumber Company                    1,027,641
           MAXXAM Inc.                                 296,407
           Scotia Development Corporation LLC          140,534
           Hohman & Associates                          91,745
           SHN Consulting Engineers                     86,089
           Blair Forestry Consulting                    41,364
           Carl Anderson                                38,382
           Deloitte & Touche LLP                        34,382
           California Forest Products                   30,495
           Pacific Watershed Associates                 29,084
           Laco Associates                              20,117
           Timberland Res. Consultants                  19,513
           D.R. Systems                                 13,533
           Maxey Forestry                               10,198
           Thompson Smitch Consulting                   10,030
           Tall Trees Forestry                           9,012
           TSI                                           8,974
           Humboldt Fish Action Counsel                  7,500
           Ben Cohoon                                    6,895
           Others                                       44,404

        TOTAL SCHEDULED LIABILITIES               $753,060,806
                                                 =============

Headquartered in Oakland, California, The Pacific Lumber Company
-- http://www.palco.com/-- and its subsidiaries operate in      
several principal areas of the forest products industry,
including the growing and harvesting of redwood and Douglas-fir
timber, the milling of logs into lumber and the manufacture of
lumber into a variety of finished products.

Scotia Pacific Company LLC, Scotia Development LLC, Britt Lumber
Co., Inc., Salmon Creek LLC and Scotia Inn Inc. are wholly owned
subsidiaries of Pacific Lumber.

Scotia Pacific, Pacific Lumber's largest operating subsidiary, was
established in 1993, in conjunction with a securitization
transactions pursuant to which the vast majority of Pacific
Lumber's timberlands were transferred to Scotia Pacific, and
Scotia Pacific issued Timber Collateralized Notes secured by
substantially all of Scotia Pacific's assets, including the
timberlands.

Pacific Lumber, Scotia Pacific, and four other subsidiaries filed
for chapter 11 protection on Jan. 18, 2007 (Bankr. S.D. Tex. Case
Nos. 07-20027 through 07-20032).  Jeffrey L. Schaffer, Esq.,
William J. Lafferty, Esq., and Gary M. Kaplan, Esq., at Howard
Rice Nemerovski Canady Falk & Rabkin, A Professional Corporation
is Pacific Lumber's lead counsel.  Nathaniel Peter Holzer, Esq.,
Harlin C. Womble, Jr., Esq., and Shelby A. Jordan, Esq., at
Jordan Hyden Womble Culbreth & Holzer PC, is Pacific Lumber's co-
counsel.  Kathryn A. Coleman, Esq., and Eric J. Fromme, Esq., at
Gibson, Dunn & Crutcher LLP, acts as Scotia Pacific's lead
counsel.  John F. Higgins, Esq., and James Matthew Vaughn, Esq.,
at Porter & Hedges LLP, is Scotia Pacific's co-counsel.

When Pacific Lumber filed for protection from its creditors, it
listed estimated assets and debts of more than $100 million.  
Scotia Pacific listed total assets of $932,000,000 and total debts
of $765,978,335.  The Debtors' exclusive period to file a chapter
11 plan expires on May 18, 2007.  (Scotia/Pacific Lumber
Bankruptcy News, Issue No. 9, http://bankrupt.com/newsstand/or      
215/945-7000).


SONICBLUE INC: Files January 2007 Monthly Operating Report
----------------------------------------------------------
At Jan. 31, 2007, SONICblue Incorporated reports that it is
sitting on $79,317,261 of cash, has accrued $640,115 in
postpetition liabilities, and faces a $236,604,166 mountain of        
prepetition debts.

A full-text copy of SONICblue Inc.'s January 2007 Monthly
Operating Report is available at no charge at:
                                  
                http://researcharchives.com/t/s?172b     

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

                                                           
                             *********

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
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related conferences are encouraged.  Send announcements to
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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
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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
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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, Jason A. Nieva,
Cherry A. Soriano-Baaclo, Melvin C. Tabao, Melanie C. Pador,
Ludivino Q. Climaco, Jr., 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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