TCR_Public/070407.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, April 7, 2007, Vol. 11, No. 82

                             Headlines

CATHOLIC CHURCH: Portland Files February 2007 Operating Report
CITATION CORP: Citation Camden Files Schedules of Assets and Debts
CITATION CORP: Citation Foundry Files Schedules of Assets & Debts
CITATION CORP: Citation Wisconsin's Schedules of Assets & Debts
CITATION CORP: Interstate Southwest's Schedules of Assets & Debts

CITATION CORP: ISW Texas Files Schedules of Assets and Liabilities
CITATION CORP: Skokie Castings Files Schedules of Assets and Debts
CITATION CORP: Texas Foundries Files Schedules of Assets & Debts
CITATION CORP: Texas Steel's Schedules of Assets and Liabilities
CITATION CORP: TSC Texas Files Schedules of Assets and Liabilities

DANA CORP: Posts $29 Million Net Loss in January 2007
DANA CORP: Posts $188 Million Net Loss in December 2006
DELTA WOODSIDE: Posts $9,670 Net Loss in Period Ended Feb. 3
DURA AUTOMOTIVE: Files Operating Report for Period Ended Feb. 25

                             *********

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

                         Pastoral Center
                Archdiocese of Portland in Oregon
                 Statement of Financial Position
                     As of February 28, 2007

ASSETS

Cash and cash equivalents                            $29,271,845
Accounts receivable, net                               2,461,048
Notes, estates and other receivables                  11,588,580
Loans receivable from Archdiocesan entities, net       5,971,681
Loans receivable from Archdiocesan housing entities      545,078
Interest receivable and other assets                     155,554
Inventories                                            1,770,293
Real Property                                            226,689
Deposits and prepaid expenses                             46,329
Investments                                          103,787,074
Advances to Archdiocesan housing entities              1,531,500
Land, building, and equipment, net                     7,370,572
                                                   --------------
Total Assets                                        $164,726,243
                                                   ==============

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               12,194,985
          Long-term pool investments payable           17,661,467
       Reserve for insurance claims                     2,343,946
       Notes payable                                   10,544,094
       Pre-need liability and reserve                     456,268
       Accrued post-retirement liability                7,607,264
                                                   --------------
    Total Prepetition Liabilities                      53,802,510
                                                   --------------
    Postpetition
       Accounts payable                                   326,702
       Accrued liabilities                              8,221,041
       Funds held for others
          Second Collections                              359,409
          Short-term investments payable                4,577,315
          Long-term pool investments                    7,709,241
       Reserve for insurance claims                       460,648
       Notes payable                                            -
       Pre-need liability and reserve                      30,352
       Accrued post-retirement liability                  404,521
                                                   --------------
    Total Postpetition Liabilities                     22,089,229
                                                   --------------
      Total Liabilities                                75,891,739
                                                   --------------
Net Assets:
    Prepetition Net Assets:
       Charitable Trust Assets                         69,961,176
       Other Assets                                    (3,571,415)
                                                   --------------
    Total Prepetition Net Assets                       66,389,761
                                                   --------------
    Postpetition Net Assets:
       Charitable Trust Assets                         10,237,732
       Other Assets                                    12,207,011
                                                   --------------
    Total Postpetition Net Assets                      22,444,743
                                                   --------------
       Total Net Assets                                88,834,504
                                                   --------------
Total liabilities & net assets                      $164,726,243
                                                   ==============

                         Pastoral Center
                Archdiocese of Portland in Oregon
                     Statement of Activities
              For the month ending February 28, 2007

Revenues, gains and other support
    Annual Catholic Appeal income                           ($520)
    Gross profit on cemetery sales                         93,978
    Contributions, gifts, annuities and bequests        7,593,629
    Operating support - Oregon Catholic Press                   -
    Investment income and realized gains (losses),
       net of expenses                                  1,090,972
    Change in unrealized gains (losses)                (2,204,707)
    Insurance premiums, net                                 1,180
    Interest income from loans                            (30,933)
    Parish assessments                                    260,689
    Other income                                           44,414
    Departmental revenues                                  24,573
    Net assets released from restrictions                       -
                                                   --------------
    Total revenues, gains, and other support            6,873,275
                                                   --------------
Expenses and program support:
    Program Services:
       Annual Catholic Appeal program support,
          grants and parish subsidies                     276,319
       Clergy Services                                    172,347
       Catholic Schools                                    30,332
       Pastoral Services                                   29,389
       Evangelization Services                             43,092
       Public Services                                      9,010
       Tribunal Services                                   16,744
       Deposit and loan interest                              398
       Insurance program                                  235,913
       Cemetery operating expenses                         73,382
       High School grants/charitable annuities              8,572
       Other program expenses                              89,675
                                                   --------------
          Total program services                          985,173
                                                   --------------
    Supporting Services:
       Archbishop, Vicar General
          and Chancellor Services                          50,822
       Finance & Administration:
          Resource Development                             34,920
          Business Affairs                                  9,642
          Financial Services                               61,703
       Human Resources                                     29,866
       Shared Services                                     20,356
       Occupancy and physical plant expenses               12,309
       Designated funds expense                             3,683
       Bankruptcy expense                                 164,111
       Depreciation expense                                     -
                                                   --------------
          Total supporting services                       387,412
                                                   --------------
          Total expenses and program support            1,372,585
                                                   --------------
Increase (decrease) in net assets before
    transfers and designations of net assets            5,500,690

Fund transfers - in (out)                                      -
Designation of net assets                                      -
                                                   --------------
Increase (decrease) in net assets                      5,500,690

Net assets at beginning of year                       83,333,814
                                                   --------------
Net assets at end of year                            $88,834,504
                                                  ===============

                Archdiocese of Portland in Oregon
           Statement of Cash Receipts and Disbursements
              For the month ending February 28, 2007

Beginning Cash Balance:                              $20,303,800
Add:
    Transfers in                                        1,109,803
    Receipts Deposited                                 12,362,763
    Other (Return of Direct Deposits)                      (1,450)
    Other                                                       -
    Other (Interest Income)                                75,429
                                                   --------------
    Total Cash Receipts                                13,546,546

Subtract:
    Transfers out                                      (1,109,803)
    Disbursements by check or debit                    (3,464,506)
    Cash withdrawn                                              -
    Other (Service Charges)                                (1,959)
    Other (Misc Check Correction)                               -
    Other (NSF Checks)                                     (2,233)
    Other (Clear Interfund Rec/Pay)                             -
                                                   --------------
    Total Cash Disbursements                           (4,578,502)
                                                   --------------
Ending Cash Balance                                  $29,271,844
                                                   ==============

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.  
The hearing to consider confirmation of the Debtor's plan is
scheduled on April 10, 2007.  (Catholic Church Bankruptcy News,
Issue No. 86; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


CITATION CORP: Citation Camden Files Schedules of Assets and Debts
------------------------------------------------------------------

A.      Real Property                                        $0

B.      Personal Property                                     0

         TOTAL SCHEDULED ASSETS                              $0
                                                          =====

C.      Property Claimed as Exempt               Not applicable

D.      Creditors Holding Secured Claims
           JPMorgan Chase & Co.
              Term Debt                            $190,799,761
              Revolver                               38,199,508

E.      Creditors Holding Unsecured
        Priority Claims
           Taxes                                        Unknown

F.      Creditors Holding Unsecured Claims                     
           Subordinated Note
              (face value plus accrued
              interest @ 02/04/07)                   10,402,740
           Accounts payable                                   0

        TOTAL SCHEDULED LIABILITIES                $239,402,009
                                                  =============

Headquartered in Birmingham, Alabama, Citation Corporation --
http://www.citation.net/ -- designs, develops and manufactures
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 Debtor
and its debtor-affiliates previously filed for protection on Sept.
18, 2004 (Bankr. N.D. Ala. Case No. 04-08130).  Michael Leo Hall,
Esq., and Rita H. Dixon, Esq., at Burr & Forman LLP, represented
the Debtors in their first bankruptcy.  Judge Tamara O. Mitchell
confirmed the company's Second Amended Joint Plan of
Reorganization on May 18, 2005.

The Debtor and 11 debtor-affiliates filed for their second
bankruptcy on March 12, 2007 (Bankr. N.D. Ala. Case Nos. 07-01153
to 07-01162).  David S. Heller, Esq., at Latham & Watkins LLP, and
Michael Leo Hall, Esq., at Burr & Forman LLP, represent the
Debtors.  Citation's schedules filed with the Court showed total
assets of $157,242,049 and total debts of $253,270,918.  The
Debtors exclusive period to file a chapter 11 plan expires on
July 10, 2007.  (Citation Corp. Bankruptcy News, Issue No. 4,
http://bankrupt.com/newsstand/or 215/945-7000).


CITATION CORP: Citation Foundry Files Schedules of Assets & Debts
-----------------------------------------------------------------

A.      Real Property
           Machining Facility                                  
              Albion, Indiana                        $1,550,028
           Foundry
              Butler, Indiana                         1,168,632
           Foundry
              Berlin, Wisconsin                         950,389
           Foundry
              Browntown, Wisconsin                      947,257

B.      Personal Property
B.1     Cash on hand
           Butler, Indiana                                 $944
           Berlin, Wisconsin                                405
           Browntown, Wisconsin                             800
B.2     Bank accounts                                          
           JP Morgan Chase Bank
              Account No. 5595924                       $51,605
           First National Bank                                 
              Account No. 128944                         10,000
              Account No. 117663                         25,000
              Account No. 120811                         10,000
              Account No. 118084                          5,000
           Wells Fargo Bank
              Account No. 86402266                        7,998
              Account No. 6783249698                     49,527
           Wisconsin Community Bank
              Account No. 455100319                      (1,993)
B.3     Security Deposits
           USA-Butler                                   $50,000
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
B.10    Annuities                                             0
B.11    Interests in education IRA                            0
B.12    Interests in retirement plans                         0
B.13    Stock and Interests                                   0
B.14    Interests in joint ventures                           0
B.15    Government & corporate bonds                          0
B.16    Accounts receivable
           Trade/Other
              A/R Owed to Albion                       $765,950
              A/R Owed to Berlin                      4,056,650
              A/R Owed to Browntown                   5,291,843
              A/R Owed to Butler                      3,751,929
           Intercompany Receivable
              Owed from Citation Corporation            493,132
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                                     $20,714
B.26    Boats                                                 0
B.27    Aircraft                                              0
B.28    Office equipment and supplies                   $59,275
B.29    Machinery, furniture and fixtures
           Plant equipment
              Albion                                 $4,696,717
              Butler                                 12,928,792
              Berlin                                 10,095,836
              Browntown                               6,982,766
B.30    Inventory
           Raw Materials
              Albion                                   $179,752
              Butler                                    511,770
              Berlin                                    445,413
              Browntown                                 455,623
           Work in Process                               
              Albion                                     68,177
              Butler                                    663,007
              Browntown                                 455,623
           Finished Goods
              Albion                                     73,355
              Butler                                    390,691
              Berlin                                  1,769,584
              Browntown                                 759,625
           Supplies Inventory
              Albion                                    283,565
              Butler                                     54,242
              Berlin                                    233,078
              Browntown                                 337,235
B.31    Animals                                               0
B.32    Crops                                                 0
B.33    Farming equipment                                     0
B.34    Farm supplies                                         0
B.35    Other personal property
           Prepaid Insurance
              Albion                                        598
              Berlin                                      7,918
           Unbilled Patterns/Dies
              Albion                                    602,822
              Berlin                                    282,845
              Butler                                    634,061
              Browntown                                 270,405
           Other Prepaids
              Albion                                     40,403
              Berlin                                     40,827
              Butler                                    331,389
              Browntown                                  16,318
           Prepaid Pension Asset-Berlin                 256,000
           Accumulated Costs to Develop Landfill
              Browntown                                 467,160
           Customer Relationships Net Book Value
              Albion                                  6,985,686
           Butler goodwill                           10,244,589

        TOTAL SCHEDULED ASSETS                      $80,529,489
                                                   ============

C.      Property Claimed as Exempt               Not applicable

D.      Creditors Holding Secured Claims
           JPMorgan Chase & Co.
              Term Debt                            $190,799,761
              Revolver                               38,199,508

E.      Creditors Holding Unsecured
        Priority Claims
           Taxes                                        Unknown

F.      Creditors Holding Unsecured Claims
           Subordinated Note                        $10,402,740
           Accounts payable                           5,973,452

        TOTAL SCHEDULED LIABILITIES                $245,375,461
                                                  =============

Headquartered in Birmingham, Alabama, Citation Corporation --
http://www.citation.net/-- designs, develops and manufactures
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 Debtor
and its debtor-affiliates previously filed for protection on Sept.
18, 2004 (Bankr. N.D. Ala. Case No. 04-08130).  Michael Leo Hall,
Esq., and Rita H. Dixon, Esq., at Burr & Forman LLP, represented
the Debtors in their first bankruptcy.  Judge Tamara O. Mitchell
confirmed the company's Second Amended Joint Plan of
Reorganization on May 18, 2005.

The Debtor and 11 debtor-affiliates filed for their second
bankruptcy on March 12, 2007 (Bankr. N.D. Ala. Case Nos. 07-01153
to 07-01162).  David S. Heller, Esq., at Latham & Watkins LLP, and
Michael Leo Hall, Esq., at Burr & Forman LLP, represent the
Debtors.  Citation's schedules filed with the Court showed total
assets of $157,242,049 and total debts of $253,270,918.  The
Debtors exclusive period to file a chapter 11 plan expires on
July 10, 2007.  (Citation Corp. Bankruptcy News, Issue No. 4,
http://bankrupt.com/newsstand/or 215/945-7000).


CITATION CORP: Citation Wisconsin's Schedules of Assets & Debts
---------------------------------------------------------------

A.      Real Property                                        $0

B.      Personal Property
           Intercompany Notes Receivable               $107,269

        TOTAL SCHEDULED ASSETS                         $107,269
                                                      =========

C.      Property Claimed as Exempt               Not applicable

D.      Creditors Holding Secured Claims
           JPMorgan Chase & Co.
              Term Debt                            $190,799,761
              Revolver                               38,199,508

E.      Creditors Holding Unsecured
        Priority Claims
           Taxes                                        Unknown

F.      Creditors Holding Unsecured Claims                     
           Subordinated Note                        $10,402,740
           Accounts payable                                   0

        TOTAL SCHEDULED LIABILITIES                $239,402,009
                                                  =============

Headquartered in Birmingham, Alabama, Citation Corporation --
http://www.citation.net/-- designs, develops and manufactures
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 Debtor
and its debtor-affiliates previously filed for protection on Sept.
18, 2004 (Bankr. N.D. Ala. Case No. 04-08130).  Michael Leo Hall,
Esq., and Rita H. Dixon, Esq., at Burr & Forman LLP, represented
the Debtors in their first bankruptcy.  Judge Tamara O. Mitchell
confirmed the company's Second Amended Joint Plan of
Reorganization on May 18, 2005.

The Debtor and 11 debtor-affiliates filed for their second
bankruptcy on March 12, 2007 (Bankr. N.D. Ala. Case Nos. 07-01153
to 07-01162).  David S. Heller, Esq., at Latham & Watkins LLP, and
Michael Leo Hall, Esq., at Burr & Forman LLP, represent the
Debtors.  Citation's schedules filed with the Court showed total
assets of $157,242,049 and total debts of $253,270,918.  The
Debtors exclusive period to file a chapter 11 plan expires on
July 10, 2007.  (Citation Corp. Bankruptcy News, Issue No. 4,
http://bankrupt.com/newsstand/or 215/945-7000).


CITATION CORP: Interstate Southwest's Schedules of Assets & Debts
-----------------------------------------------------------------

A.      Real Property                                        $0

B.      Personal Property
           Accounts Receivable
              Intercompany Receivable
                 Owed from Citation Corp.           $13,503,161
              Trade/Other
                 Notes and Other Receivables             66,271

        TOTAL SCHEDULED ASSETS                      $13,569,432
                                                   ============

C.      Property Claimed as Exempt               Not applicable

D.      Creditors Holding Secured Claims
           JPMorgan Chase & Co.
              Term Debt                            $190,799,761
              Revolver                               38,199,508

E.      Creditors Holding Unsecured
        Priority Claims
           Taxes                                        Unknown

F.      Creditors Holding Unsecured Claims
           Subordinated Note                        $10,402,740
           Accounts payable                             300,000

        TOTAL SCHEDULED LIABILITIES                $239,702,009
                                                  =============

Headquartered in Birmingham, Alabama, Citation Corporation --
http://www.citation.net/-- designs, develops and manufactures
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 Debtor
and its debtor-affiliates previously filed for protection on Sept.
18, 2004 (Bankr. N.D. Ala. Case No. 04-08130).  Michael Leo Hall,
Esq., and Rita H. Dixon, Esq., at Burr & Forman LLP, represented
the Debtors in their first bankruptcy.  Judge Tamara O. Mitchell
confirmed the company's Second Amended Joint Plan of
Reorganization on May 18, 2005.

The Debtor and 11 debtor-affiliates filed for their second
bankruptcy on March 12, 2007 (Bankr. N.D. Ala. Case Nos. 07-01153
to 07-01162).  David S. Heller, Esq., at Latham & Watkins LLP, and
Michael Leo Hall, Esq., at Burr & Forman LLP, represent the
Debtors.  Citation's schedules filed with the Court showed total
assets of $157,242,049 and total debts of $253,270,918.  The
Debtors exclusive period to file a chapter 11 plan expires on
July 10, 2007.  (Citation Corp. Bankruptcy News, Issue No. 4,
http://bankrupt.com/newsstand/or 215/945-7000).


CITATION CORP: ISW Texas Files Schedules of Assets and Liabilities
------------------------------------------------------------------

A.      Real Property                                        $0

B.      Personal Property
           Bank Accounts
              Wachovia Account No. 2014152695917        $10,361

        TOTAL SCHEDULED ASSETS                          $10,361
                                                       ========

C.      Property Claimed as Exempt               Not applicable

D.      Creditors Holding Secured Claims
           JPMorgan Chase & Co.
              Term Debt                            $190,799,761
              Revolver                               38,199,508

E.      Creditors Holding Unsecured
        Priority Claims
           Taxes                                        Unknown

F.      Creditors Holding Unsecured Claims          $10,402,740

        TOTAL SCHEDULED LIABILITIES                $239,402,009
                                                  =============

Headquartered in Birmingham, Alabama, Citation Corporation --
http://www.citation.net/-- designs, develops and manufactures
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 Debtor
and its debtor-affiliates previously filed for protection on Sept.
18, 2004 (Bankr. N.D. Ala. Case No. 04-08130).  Michael Leo Hall,
Esq., and Rita H. Dixon, Esq., at Burr & Forman LLP, represented
the Debtors in their first bankruptcy.  Judge Tamara O. Mitchell
confirmed the company's Second Amended Joint Plan of
Reorganization on May 18, 2005.

The Debtor and 11 debtor-affiliates filed for their second
bankruptcy on March 12, 2007 (Bankr. N.D. Ala. Case Nos. 07-01153
to 07-01162).  David S. Heller, Esq., at Latham & Watkins LLP, and
Michael Leo Hall, Esq., at Burr & Forman LLP, represent the
Debtors.  Citation's schedules filed with the Court showed total
assets of $157,242,049 and total debts of $253,270,918.  The
Debtors exclusive period to file a chapter 11 plan expires on
July 10, 2007.  (Citation Corp. Bankruptcy News, Issue No. 4,
http://bankrupt.com/newsstand/or 215/945-7000).


CITATION CORP: Skokie Castings Files Schedules of Assets and Debts
------------------------------------------------------------------

A.      Real Property
           Foundry
              Skokie, Illinois                       $3,941,319
B.      Personal Property
B.1     Cash on hand                                      3,950
B.2     Bank accounts
           JP Morgan Chase Account No. 94-27511         145,523
B.3     Security Deposits
           Cash in escrow and deposit                    65,035
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
B.10    Annuities                                             0
B.11    Interests in education IRA                            0
B.12    Interests in retirement plans                         0
B.13    Stock and Interests                                   0
B.14    Interests in joint ventures                           0
B.15    Government & corporate bonds                          0
B.16    Accounts receivable
           Trade/Other                                4,686,978
           Intercompany Receivable
              Owed from Citation Corporation             21,011
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                    26,248
B.29    Machinery, furniture and fixtures
           Plant equipment
              Skokie, Illinois                        1,214,885
B.30    Inventory
           Skokie, Illinois
              Raw Materials                             991,021
              Finished Goods                          1,534,015
              Supplies Inventory                        185,979
B.31    Animals                                               0
B.32    Crops                                                 0
B.33    Farming equipment                                     0
B.34    Farm supplies                                         0
B.35    Other personal property
           Misc Prepaids                                158,054

        TOTAL SCHEDULED ASSETS                      $12,974,019
                                                   ============

C.      Property Claimed as Exempt               Not applicable

D.      Creditors Holding Secured Claims
           JPMorgan Chase & Co.
              Term Debt                            $190,799,761
              Revolver                               38,199,508

E.      Creditors Holding Unsecured
        Priority Claims
           Taxes                                        Unknown

F.      Creditors Holding Unsecured Claims
           Subordinated Note
              (face value plus accrued
              interest @ 02/04/07)                   10,402,740
           Accounts payable                           1,903,905

        TOTAL SCHEDULED LIABILITIES                $241,305,914
                                                  =============

Headquartered in Birmingham, Alabama, Citation Corporation --
http://www.citation.net/-- designs, develops and manufactures
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 Debtor
and its debtor-affiliates previously filed for protection on Sept.
18, 2004 (Bankr. N.D. Ala. Case No. 04-08130).  Michael Leo Hall,
Esq., and Rita H. Dixon, Esq., at Burr & Forman LLP, represented
the Debtors in their first bankruptcy.  Judge Tamara O. Mitchell
confirmed the company's Second Amended Joint Plan of
Reorganization on May 18, 2005.

The Debtor and 11 debtor-affiliates filed for their second
bankruptcy on March 12, 2007 (Bankr. N.D. Ala. Case Nos. 07-01153
to 07-01162).  David S. Heller, Esq., at Latham & Watkins LLP, and
Michael Leo Hall, Esq., at Burr & Forman LLP, represent the
Debtors.  Citation's schedules filed with the Court showed total
assets of $157,242,049 and total debts of $253,270,918.  The
Debtors exclusive period to file a chapter 11 plan expires on
July 10, 2007.  (Citation Corp. Bankruptcy News, Issue No. 4,
http://bankrupt.com/newsstand/or 215/945-7000).

CITATION CORP: Texas Foundries Files Schedules of Assets & Debts
----------------------------------------------------------------

A.      Real Property
           Land/Buildings
              Lufkin, Texas                          $2,664,952

B.      Personal Property
B.1     Cash on hand                                       $490
B.2     Bank accounts
           Bank of America
              Account No. 1390001158                   $100,000
              Account No. 8930029710                    105,930
B.3     Security Deposits
           Champion Energy Services                   1,070,000
           Natural Gas Provider                          60,000
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
B.10    Annuities                                             0
B.11    Interests in education IRA                            0
B.12    Interests in retirement plans                         0
B.13    Stock and Interests                                   0
B.14    Interests in joint ventures                           0
B.15    Government & corporate bonds                          0
B.16    Accounts receivable
           Trade/Other                                7,380,587
           Intercompany Receivable
              Owed from Citation Corporation            537,948
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                                      25,788
B.26    Boats                                                 0
B.27    Aircraft                                              0
B.28    Office equipment and supplies                    70,799
B.29    Machinery, furniture and fixtures
           Machinery, equipment and supplies
              Lufkin, Texas                          22,470,715
B.30    Inventory
           Lufkin, Texas
              Raw Materials                             922,380
              Finished Goods                          1,867,880
              Supplies Inventory                        182,779
B.31    Animals                                               0
B.32    Crops                                                 0
B.33    Farming equipment                                     0
B.34    Farm supplies                                         0
B.35    Other personal property
           Unbilled Patterns/Dies                     1,446,936
           Other Prepaid Expenses                        36,800
           Misc Other Assets                             14,200

        TOTAL SCHEDULED ASSETS                      $38,958,184
                                                   ============

C.      Property Claimed as Exempt               Not applicable

D.      Creditors Holding Secured Claims
           JPMorgan Chase & Co.
              Term Debt                            $190,799,761
              Revolver                               38,199,508
           Total Capital Leases                         463,734

E.      Creditors Holding Unsecured
        Priority Claims
           Taxes                                        Unknown

F.      Creditors Holding Unsecured Claims
           Subordinated Note                        $10,402,740
           Accounts payable                           3,787,205

        TOTAL SCHEDULED LIABILITIES                $243,652,948
                                                  =============

Headquartered in Birmingham, Alabama, Citation Corporation --
http://www.citation.net/-- designs, develops and manufactures
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 Debtor
and its debtor-affiliates previously filed for protection on Sept.
18, 2004 (Bankr. N.D. Ala. Case No. 04-08130).  Michael Leo Hall,
Esq., and Rita H. Dixon, Esq., at Burr & Forman LLP, represented
the Debtors in their first bankruptcy.  Judge Tamara O. Mitchell
confirmed the company's Second Amended Joint Plan of
Reorganization on May 18, 2005.

The Debtor and 11 debtor-affiliates filed for their second
bankruptcy on March 12, 2007 (Bankr. N.D. Ala. Case Nos. 07-01153
to 07-01162).  David S. Heller, Esq., at Latham & Watkins LLP, and
Michael Leo Hall, Esq., at Burr & Forman LLP, represent the
Debtors.  Citation's schedules filed with the Court showed total
assets of $157,242,049 and total debts of $253,270,918.  The
Debtors exclusive period to file a chapter 11 plan expires on
July 10, 2007.  (Citation Corp. Bankruptcy News, Issue No. 4,
http://bankrupt.com/newsstand/or 215/945-7000).


CITATION CORP: Texas Steel's Schedules of Assets and Liabilities
----------------------------------------------------------------

A.      Real Property                                        $0

B.      Personal Property                                    $0

        TOTAL SCHEDULED ASSETS                               $0
                                                          =====

C.      Property Claimed as Exempt               Not applicable

D.      Creditors Holding Secured Claims
           JPMorgan Chase & Co.
              Term Debt                            $190,799,761
              Revolver                               38,199,508

E.      Creditors Holding Unsecured
        Priority Claims
           Taxes                                        Unknown

F.      Creditors Holding Unsecured
        Non-Priority Claims                        $ 10,402,740

        TOTAL SCHEDULED LIABILITIES                $239,402,009
                                                 ==============

Headquartered in Birmingham, Alabama, Citation Corporation --
http://www.citation.net/-- designs, develops and manufactures
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 Debtor
and its debtor-affiliates previously filed for protection on Sept.
18, 2004 (Bankr. N.D. Ala. Case No. 04-08130).  Michael Leo Hall,
Esq., and Rita H. Dixon, Esq., at Burr & Forman LLP, represented
the Debtors in their first bankruptcy.  Judge Tamara O. Mitchell
confirmed the company's Second Amended Joint Plan of
Reorganization on May 18, 2005.

The Debtor and 11 debtor-affiliates filed for their second
bankruptcy on March 12, 2007 (Bankr. N.D. Ala. Case Nos. 07-01153
to 07-01162).  David S. Heller, Esq., at Latham & Watkins LLP, and
Michael Leo Hall, Esq., at Burr & Forman LLP, represent the
Debtors.  Citation's schedules filed with the Court showed total
assets of $157,242,049 and total debts of $253,270,918.  The
Debtors exclusive period to file a chapter 11 plan expires on
July 10, 2007.  (Citation Corp. Bankruptcy News, Issue No. 4,
http://bankrupt.com/newsstand/or 215/945-7000).


CITATION CORP: TSC Texas Files Schedules of Assets and Liabilities
------------------------------------------------------------------

A.      Real Property                                        $0

B.      Personal Property
           Bank accounts                                 $1,093

        TOTAL SCHEDULED ASSETS                           $1,093
                                                        =======

C.      Property Claimed as Exempt               Not applicable

D.      Creditors Holding Secured Claims
           JPMorgan Chase & Co.
              Term Debt                            $190,799,761
              Revolver                               38,199,508

E.      Creditors Holding Unsecured
        Priority Claims
           Taxes                                        Unknown

F.      Creditors Holding Unsecured Claims
           Subordinated Note
              (face value plus accrued
              interest @ 02/04/07)                   10,402,740
           Accounts payable                                   0

        TOTAL SCHEDULED LIABILITIES                $239,402,009
                                                  =============

Headquartered in Birmingham, Alabama, Citation Corporation --
http://www.citation.net/-- designs, develops and manufactures
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 Debtor
and its debtor-affiliates previously filed for protection on Sept.
18, 2004 (Bankr. N.D. Ala. Case No. 04-08130).  Michael Leo Hall,
Esq., and Rita H. Dixon, Esq., at Burr & Forman LLP, represented
the Debtors in their first bankruptcy.  Judge Tamara O. Mitchell
confirmed the company's Second Amended Joint Plan of
Reorganization on May 18, 2005.

The Debtor and 11 debtor-affiliates filed for their second
bankruptcy on March 12, 2007 (Bankr. N.D. Ala. Case Nos. 07-01153
to 07-01162).  David S. Heller, Esq., at Latham & Watkins LLP, and
Michael Leo Hall, Esq., at Burr & Forman LLP, represent the
Debtors.  Citation's schedules filed with the Court showed total
assets of $157,242,049 and total debts of $253,270,918.  The
Debtors exclusive period to file a chapter 11 plan expires on
July 10, 2007.  (Citation Corp. Bankruptcy News, Issue No. 4,
http://bankrupt.com/newsstand/or 215/945-7000).


DANA CORP: Posts $29 Million Net Loss in January 2007
-----------------------------------------------------

                        Dana Corporation
                     Condensed Balance Sheet
                       At January 31, 2007

ASSETS

CURRENT ASSETS
   Cash and cash equivalents                       $907,000,000
   Accounts receivable
      Trade                                       1,132,000,000
      Other                                         237,000,000
   Inventories                                      737,000,000
   Assets of discontinued operations                399,000,000
   Other current assets                             142,000,000
                                                ---------------
   Total current assets                           3,554,000,000

Investments and other assets                      1,011,000,000
Investments in equity affiliates                    689,000,000
Property, plant and equipment, net                1,745,000,000
                                                ---------------
TOTAL ASSETS                                     $6,999,000,000
                                                ===============

LIABILITIES AND SHAREHOLDERS' DEFICIT

CURRENT LIABILITIES
   Notes payable, including current portion
      of long-term debt                             $21,000,000
   Accounts payable                                 918,000,000
   Liabilities of discontinued operations           205,000,000
   Other accrued liabilities                        739,000,000
                                                ---------------
Total current liabilities                         1,883,000,000

Liabilities subject to compromise                 4,499,000,000
Deferred employee benefits and other
   non-current liabilities                          494,000,000
Long-term debt                                       14,000,000
DIP financing                                       900,000,000
Minority interest in consolidated subsidiaries       84,000,000
Shareholders' deficit                              (875,000,000)
                                                ---------------
TOTAL LIABILITIES AND SHAREHOLDERS' DEFICIT      $6,999,000,000
                                                ===============

                        Dana Corporation
                  Condensed Statement of Income
                  Month Ending January 31, 2007

Net sales                                          $669,000,000
Costs and expenses
   Cost of sales                                    658,000,000
   Selling, general and administrative expenses      31,000,000
   Realignment charges, net                           4,000,000
   Other income, net                                 21,000,000
                                                ---------------
Income (loss) from operations                        (3,000,000)
Interest expense                                      6,000,000
Reorganization items, net                            13,000,000
                                                ---------------
Income (loss) before income taxes                   (22,000,000)
Income tax expense                                   (8,000,000)
Minority interest expense                            (1,000,000)
Equity in earnings of affiliates                      1,000,000
                                                ---------------
Loss from continuing operations                     (30,000,000)
Income from discontinued operations                   1,000,000
                                                ---------------
Net income (loss)                                  ($29,000,000)
                                                ===============

                        Dana Corporation
                Condensed Statement of Cash Flows
                 Month Ending January 31, 2007

OPERATING ACTIVITIES
Net income (loss)                                  ($29,000,000)
Depreciation and amortization                        23,000,000
Gain on sale of assets                              (13,000,000)
Decrease in working capital                           8,000,000
Unremitted equity in earnings of affiliates          (1,000,000)
Other                                                 7,000,000
                                                ---------------
Net cash flows used by operating activities          (5,000,000)

INVESTING ACTIVITIES
Purchases of property, plant and equipment          (14,000,000)
Proceeds from sale of assets                         26,000,000
Other                                                (1,000,000)
                                                ---------------
Net cash flows provided by investing activities      11,000,000

FINANCING ACTIVITIES
Net change in short-term debt                        (4,000,000)
Proceeds from DIP Credit Agreement                  200,000,000
                                                ---------------
Net cash flows provided by financing activities     196,000,000

Net increase in cash and cash equivalents           202,000,000
                                                ---------------
Cash and cash equivalents, beginning of period      705,000,000
                                                ---------------
Cash and cash equivalents, end of period           $907,000,000
                                                ===============

Toledo, Ohio-based Dana Corp. -- http://www.dana.com/-- designs
and manufactures products for every major vehicle producer in the
world, and supplies drivetrain, chassis, structural, and engine
technologies to those companies.  Dana employs 46,000 people in
28 countries.  Dana is focused on being an essential partner to
automotive, commercial, and off-highway vehicle customers, which
collectively produce more than 60 million vehicles annually.

The company and its affiliates filed for chapter 11 protection on
Mar. 3, 2006 (Bankr. S.D.N.Y. Case No. 06-10354).  As of Sept. 30,
2005, the Debtors listed $7,900,000,000 in total assets and
$6,800,000,000 in total debts.

Corinne Ball, Esq., and Richard H. Engman, Esq., at Jones Day, in
Manhattan and Heather Lennox, Esq., Jeffrey B. Ellman, Esq.,
Carl E. Black, Esq., and Ryan T. Routh, Esq., at Jones Day in
Cleveland, Ohio, represent the Debtors.  Henry S. Miller at
Miller Buckfire & Co., LLC, serves as the Debtors' financial
advisor and investment banker.  Ted Stenger from AlixPartners
serves as Dana's Chief Restructuring Officer.

Thomas Moers Mayer, Esq., at Kramer Levin Naftalis & Frankel LLP,
represents the Official Committee of Unsecured Creditors.  Fried,
Frank, Harris, Shriver & Jacobson, LLP serves as counsel to the
Official Committee of Equity Security Holders.  Stahl Cowen
Crowley, LLC serves as counsel to the Official Committee of
Non-Union Retirees.

The Debtors' exclusive period to file a plan expires on Sept. 3,
2007.  They have until Nov. 2, 2007, to solicit acceptances of
that plan.  (Dana Corporation Bankruptcy News, Issue No. 38;
Bankruptcy Creditors' Service Inc., http://bankrupt.com/newsstand/  
or 215/945-7000).

                   
DANA CORP: Posts $188 Million Net Loss in December 2006
-------------------------------------------------------

                        Dana Corporation
                     Condensed Balance Sheet
                      At December 31, 2006

ASSETS

CURRENT ASSETS
   Cash and cash equivalents                       $705,000,000
   Accounts receivable
      Trade                                       1,131,000,000
      Other                                         235,000,000
   Inventories                                      725,000,000
   Assets of discontinued operations                392,000,000
   Other current assets                             118,000,000
                                                ---------------
   Total current assets                           3,306,000,000

Investments and other assets                      1,015,000,000
Investments in equity affiliates                    693,000,000
Property, plant and equipment, net                1,764,000,000
                                                ---------------
TOTAL ASSETS                                     $6,778,000,000
                                                ===============

LIABILITIES AND SHAREHOLDERS' DEFICIT

CURRENT LIABILITIES
   Notes payable, including current portion
      of long-term debt                             $25,000,000
   Accounts payable                                 886,000,000
   Liabilities of discontinued operations           195,000,000
   Other accrued liabilities                        708,000,000
                                                ---------------
Total current liabilities                         1,814,000,000

Liabilities subject to compromise                 4,500,000,000
Deferred employee benefits and other
   non-current liabilities                          503,000,000
Long-term debt                                       14,000,000
DIP financing                                       700,000,000
Minority interest in consolidated subsidiaries       81,000,000
Shareholders' deficit                              (834,000,000)
                                                ---------------
TOTAL LIABILITIES AND SHAREHOLDERS' DEFICIT      $6,778,000,000
                                                ===============

                        Dana Corporation
                  Condensed Statement of Income
                 Month Ending December 31, 2006

Net sales                                          $549,000,000

Costs and expenses
   Cost of sales                                    578,000,000
   Selling, general & administrative expenses        20,000,000
   Realignment                                       85,000,000
   Impairment of assets                              58,000,000
   Other income, net                                  2,000,000
                                                ---------------
Income (loss) from operations                      (190,000,000)
Interest expense                                      6,000,000
Reorganization items, net                            (4,000,000)
                                                ---------------
Income (loss) before income taxes                  (192,000,000)
Income tax benefit (expense)                         20,000,000
Minority interest                                    (1,000,000)
Equity in earning (losses) of affiliates              1,000,000
                                                ---------------
Loss from continuing operations                    (172,000,000)
Loss from discontinued operations                   (16,000,000)
                                                ---------------
Net income (loss)                                 ($188,000,000)
                                                ===============

                        Dana Corporation
                Condensed Statement of Cash Flows
                 Month Ending December 31, 2006

OPERATING ACTIVITIES
Net loss                                          ($188,000,000)
Depreciation and amortization                        24,000,000
Impairment of assets and gain/loss on divestitures   65,000,000
Reorganization items                                 (4,000,000)
Payment of reorganization items                     (10,000,000)
Decrease in working capital                         138,000,000
Affiliates' unremitted equity in losses (earnings)   (1,000,000)
Other                                                (1,000,000)
                                                ---------------
Net cash flows provided by operating activities      23,000,000

INVESTING ACTIVITIES
Purchases of property, plant and equipment          (40,000,000)
Acquisition of business, net of cash acquired                 -
Proceeds from sale of assets                                  -
Other                                                (1,000,000)
                                                ---------------
Net cash flows used for investing activities        (41,000,000)

FINANCING ACTIVITIES
Net change in short-term debt                                 -
Proceeds from DIP Credit Agreement                            -
Payments on long-term debt                                    -
                                                ---------------
Net cash flows provided by financing activities               -

Net decrease in cash & cash equivalents             (18,000,000)
                                                ---------------
Cash and cash equivalents, beginning of period      723,000,000
                                                ---------------
Cash and cash equivalents, end of period           $705,000,000
                                                ===============

Toledo, Ohio-based Dana Corp. -- http://www.dana.com/-- designs
and manufactures products for every major vehicle producer in the
world, and supplies drivetrain, chassis, structural, and engine
technologies to those companies.  Dana employs 46,000 people in
28 countries.  Dana is focused on being an essential partner to
automotive, commercial, and off-highway vehicle customers, which
collectively produce more than 60 million vehicles annually.

The company and its affiliates filed for chapter 11 protection on
Mar. 3, 2006 (Bankr. S.D.N.Y. Case No. 06-10354).  As of Sept. 30,
2005, the Debtors listed $7,900,000,000 in total assets and
$6,800,000,000 in total debts.

Corinne Ball, Esq., and Richard H. Engman, Esq., at Jones Day, in
Manhattan and Heather Lennox, Esq., Jeffrey B. Ellman, Esq.,
Carl E. Black, Esq., and Ryan T. Routh, Esq., at Jones Day in
Cleveland, Ohio, represent the Debtors.  Henry S. Miller at
Miller Buckfire & Co., LLC, serves as the Debtors' financial
advisor and investment banker.  Ted Stenger from AlixPartners
serves as Dana's Chief Restructuring Officer.

Thomas Moers Mayer, Esq., at Kramer Levin Naftalis & Frankel LLP,
represents the Official Committee of Unsecured Creditors.  Fried,
Frank, Harris, Shriver & Jacobson, LLP serves as counsel to the
Official Committee of Equity Security Holders.  Stahl Cowen
Crowley, LLC serves as counsel to the Official Committee of
Non-Union Retirees.

The Debtors' exclusive period to file a plan expires on Sept. 3,
2007.  They have until Nov. 2, 2007, to solicit acceptances of
that plan.  (Dana Corporation Bankruptcy News, Issue No. 38;
Bankruptcy Creditors' Service Inc., http://bankrupt.com/newsstand/  
or 215/945-7000).


DELTA WOODSIDE: Posts $9,670 Net Loss in Period Ended Feb. 3
------------------------------------------------------------
Delta Woodside Industries Inc., Delta Mills Inc., and Delta Mills
Marketing Inc. filed their monthly operating reports for the
Period Ended Feb. 3, 2007 with the United States Bankruptcy Court
for the District of Delaware on March 21, 2007.

                  Delta Woodside Industries Inc.

Delta Woodside Industries reported a net loss of $9,670 on zero
revenues for the period from Dec. 31, 2006, to Feb. 3, 2007.  

At Feb. 3, 2007, Delta Woodside's balance sheet showed:

        Total Current Assets                 ($246,000)               
        Total Assets                         ($246,000)
        Total Liabilities                 ($17,243,000)
        Total Shareholders' Equity         $16,997,000

A full-text copy of Delta Woodside's Monthly Operating Report for
the Period Ended Feb. 3, 2007, is available at no charge at:

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

                          Delta Mills Inc.

Delta Mills reported a net loss of $614,015 on revenues of
$2,532,881 for the period from Dec. 31, 2006, to Feb. 3, 2007.

At Feb. 3, 2007, Delta Mills' balance sheet showed:

        Total Current Assets                  $17,742,000                
        Total Assets                          $49,495,000
        Total Liabilities                     $57,652,000
        Total Shareholders' Deficit           ($8,158,000)

A full-text copy of Delta Mill's Monthly Operating Report for the
Period Ended Feb. 3, 2007, is available at no charge at:

               http://researcharchives.com/t/s?1cca
               
                    Delta Mills Marketing Inc.

Delta Mills Marketing reported a net loss of $51,783 on zero
revenues for the period from Dec. 31, 2006, to Feb. 3, 2007.  

At Feb. 3, 2007, Delta Mills Marketing's balance sheet showed:

        Total Current Assets                      $12,000               
        Total Assets                              $12,000
        Total Liabilities                     ($2,462,000)
        Total Shareholders' Equity             $2,473,000

A full-text copy of Delta Mills Marketing's Monthly Operating
Report for the Period Ended Feb. 3, 2007, is available at no
charge at http://researcharchives.com/t/s?1cca
          
Based in Greenville, South Carolina, Delta Woodside Industries,
Inc. (OTCBB: DLWI), through its wholly owned subsidiary, Delta
Mills, manufactures and sells textile products for the apparel
industry.  The company employs about 600 people and operates two
plants located in South Carolina.

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


DURA AUTOMOTIVE: Files Operating Report for Period Ended Feb. 25
----------------------------------------------------------------

         Dura Automotive Systems, Inc., and Subsidiaries
         Condensed Unaudited Consolidated Balance Sheet
                     As of February 25, 2007
                      (Dollars in thousands)

                              ASSETS

Current assets:
   Cash and cash equivalents                             $6,721
   Accounts receivable, net
      Trade                                             132,082
      Other                                              20,247
      Non-Debtor subsidiaries                            21,767
   Inventories                                           82,896
   Other current assets                                  45,358
                                                     ----------
      Total current assets                              309,071
                                                     ----------

Property, plant and equipment, net                      175,938
Goodwill, net                                           249,927
Notes receivable from Non-Debtors subsidiaries          181,627
Investment in Non-Debtors subsidiaries                  790,647
Other noncurrent assets                                  26,813
                                                     ----------
Total Assets                                         $1,734,023
                                                     ==========

        LIABILITIES AND NET LIABILITIES IN LIQUIDATION

Current liabilities:
   Debtors-in-possession financing                     $165,000
   Accounts payable                                      41,278
   Accounts payable to Non-Debtors subsidiaries             607
   Accrued Liabilities                                   89,674
                                                     ----------
      Total current liabilities                         296,559
                                                     ----------
Long-term Liabilities:
   Notes Payable to Non-Debtors subsidiaries              8,528
   Other noncurrent liabilities                          57,400
Liabilities Subject to Compromise                     1,328,573
                                                     ----------
Total Liabilities                                     1,691,060

Stockholders' Investment                                 42,963
                                                     ----------
Total Liabilities and Stockholders' Investment       $1,734,023
                                                     ==========

        Dura Automotive Systems, Inc., and Subsidiaries
   Condensed Unaudited Consolidated Statement of Operations
          For the Four Weeks Ended February 25, 2007
                      (Dollars in thousands)

Total sales                                             $85,729
Cost of sales                                            83,024
                                                     ----------
Gross (loss) profit                                       2,705

Selling, general and administrative expenses              5,156
Facility consolidation, asset impairment
   and other charges                                         10
Amortization expense                                         35
                                                     ----------
Operating (loss) income                                  (2,496)

Interest expense, net                                     3,236
                                                     ----------
Loss before reorganization items and income taxes        (5,732)

Reorganization items                                      4,603
                                                     ----------
Loss before income taxes                                (10,335)

Provision for income taxes                                   11
                                                     ----------
Net Loss                                               ($10,346)
                                                     ==========

        Dura Automotive Systems, Inc., and Subsidiaries
   Condensed Unaudited Consolidated Statements of Cash Flows
          For the Four Weeks Ended February 25, 2007
                      (Dollars in thousands)

Operating Activities:
Net loss                                               ($10,346)
Adjustments to reconcile net loss to net cash used
   in operations activities:
      Depreciation, amortization & asset impairments      2,781
      Amortization of deferred financing fees               691
      Bad debts                                             (32)
      Unrealized foreign currency exchange rate lo          365
      Reorganization items                                4,603
Changes in other operating items:
   Accounts receivable                                   (5,602)
   Inventories                                             (383)
   Other current assets                                   2,588
   Noncurrent assets                                        168
   Accounts payable                                      (1,398)
   Accrued liabilities                                   (7,124)
   Noncurrent liabilities                                  (192)
   Current intercompany transactions                     (2,606)
                                                     ----------
Net cash (used in) provided by operating activities     (16,487)

Investing Activities:
Purchases of property, plant & equipment                 (1,470)
                                                     ----------
Net cash (used in) provided by investing activities      (1,470)

Financing Activities:
Net short-term borrowings under DIP Credit Agreement         --
                                                     ----------
Net cash used in financing activities                        --

Net increase (Decrease) in Cash & Equivalents           (17,957)

Cash & Cash Equivalent, Beginning Balance                24,678
                                                     ----------
Cash & Cash Equivalent, Ending Balance                   $6,721
                                                     ==========

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

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

The Debtors' exclusive plan-filing period expires on May 23,
2007. (Dura Automotive Bankruptcy News, Issue No. 17; Bankruptcy
Creditors' Service, Inc., http://bankrupt.com/newsstand/  
or 215/945-7000).

                             *********

Monday's edition of the TCR delivers a list of indicative prices
for bond issues that reportedly trade well below par.  Prices are
obtained by TCR editors from a variety of outside sources during
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however, be complete or accurate.  The Monday Bond Pricing table
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Each Tuesday edition of the TCR contains a list of companies with
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Monthly Operating Reports are summarized in every Saturday edition
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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
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