TCR_Public/070519.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, May 19, 2007, Vol. 11, No. 118


DANA CORP: Posts $37 Million Net Loss in March 2007
DURA AUTOMOTIVE: Files Amended April 2007 Operating Report
INTERSTATE BAKERIES: Posts $4.3 Million Net Loss in March 2007
REFCO LLC: Chapter 7 Trustee Discloses March 2007 Operating Report
SAINT VINCENTS: March 31 Balance Sheet Upside-Down by $510.9 Mil.


DANA CORP: Posts $37 Million Net Loss in March 2007

                         Dana Corporation
                      Condensed Balance Sheet
                         At March 31, 2007


   Cash and cash equivalent assets               $1,197,000,000
   Accounts receivable
      Trade                                       1,334,000,000
      Other                                         265,000,000
   Inventories                                      729,000,000
   Assets of discontinued operations                206,000,000
   Other current assets                             141,000,000
      Total current assets                        3,872,000,000

Investments and other assets                        998,000,000
Investments in equity affiliates                    408,000,000
Net property, plant and equipment                 1,731,000,000
TOTAL ASSETS                                     $7,009,000,000


   Notes payable, including current portion
      of long-term debt                            $993,000,000
   Accounts payable                               1,051,000,000
   Liabilities of discontinued operations           144,000,000
   Other accrued liabilities                        741,000,000
Total current liabilities                         2,929,000,000

Liabilities subject to compromise                 4,340,000,000
Deferred employee benefits and other
   non-current liabilities                          510,000,000
Long-term debt                                       14,000,000

Minority interest in consolidate subsidiaries        77,000,000
Shareholder' equity                                (861,000,000)

                        Dana Corporation
            Unaudited Condensed Statement of Operations
                   Month Ending March 31, 2007

Net Sales                                          $786,000,000
Costs and expenses
   Costs of sales                                   718,000,000
   Selling, general & administrative expenses        39,000,000
   Impairment of goodwill                            11,000,000
   Other income, net                                 14,000,000
Income (loss) from operations                        32,000,000
Interest expense                                      7,000,000
Reorganization charges                               10,000,000
Income (loss) before income taxes                    15,000,000
Income tax (expense) benefit                         (3,000,000)
Minority interest                                     1,000,000
Equity in earnings of affiliates                      2,000,000
Income (loss) from continuing operations             19,000,000
Income (loss) from discontinued operations          (56,000,000)
Net income (loss)                                  ($37,000,000)

                         Dana Corporation
            Unaudited Condensed Statement of Cash Flow
                     Month Ended March 31, 2007

Net income (loss)                                   ($37,000,000)
Depreciation and amortization                         23,000,000
Loss on sale of business                              27,000,000
Increase in working capital                          (24,000,000)
Unremitted equity in earnings of affiliates           (2,000,000)
Other                                                  8,000,000
Net cash flow provided by
(used for) operating activities                       (5,000,000)

Purchases of property, plant and equipment           (15,000,000)
Proceeds from sale of assets                         277,000,000
Net cash flow provided by
(used for) operating activities                      262,000,000

Net change in short-term debt                         (5,000,000)
Payments of long-term debt                                     0
Proceeds from DIP facility                                     0
Net cash flow provided by
(used for) financing activities                       (5,000,000)

Net increase in cash equivalents                     252,000,000
Cash and cash equivalents, beginning of period       945,000,000
Cash and cash equivalents, end of period          $1,197,000,000

                         About Dana Corp.

Toledo, Ohio-based Dana Corp. -- 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. 42;
Bankruptcy Creditors' Service Inc.,
or 215/945-7000).

DURA AUTOMOTIVE: Files Amended April 2007 Operating Report
The Debtors submitted a revised monthly operating report for the
month ended April 1, 2007.

The Debtors' financial statements have been revised primarily for
about $2,700,000 over accrual of reorganization professional
fees, $800,000 of additional pension curtailment loss, $900,000
revision to cash balance for cleared disbursements, and for
adjustments made to Dec. 31, 2006, ending stockholder's
investment for 2006 year end items.

         Dura Automotive Systems, Inc., and Subsidiaries
         Condensed Unaudited Consolidated Balance Sheet
                       As of April 1, 2007
                      (Dollars in thousands)


Current assets:
   Cash and cash equivalents                             $5,015
   Accounts receivable, net
      Trade                                             146,549
      Other                                              16,186
      Non-Debtor subsidiaries                            24,289
   Inventories                                           80,796
   Other current assets                                  41,284
      Total current assets                              314,119

Property, plant and equipment, net                      172,185
Goodwill, net                                           249,927
Notes receivable from Non-Debtors subsidiaries          183,142
Investment in Non-Debtors subsidiaries                  790,647
Other noncurrent assets                                  25,811
Total Assets                                         $1,735,831


Current liabilities:
   Debtors-in-possession financing                     $193,139
   Accounts payable                                      42,724
   Accounts payable to Non-Debtors subsidiaries             922
   Accrued Liabilities                                   89,274
      Total current liabilities                         326,059
Long-term Liabilities:
   Notes Payable to Non-Debtors subsidiaries              8,662
   Other noncurrent liabilities                          58,221
Liabilities Subject to Compromise                     1,319,375
Total Liabilities                                     1,712,317

Stockholders' Investment                                 23,514
Total Liabilities and Stockholders' Investment       $1,735,831

        Dura Automotive Systems, Inc., and Subsidiaries
   Condensed Unaudited Consolidated Statement of Operations
            For the Five Weeks Ended April 1, 2007
                      (Dollars in thousands)

Total sales                                            $102,608
Cost of sales                                           100,363
Gross (loss) profit                                       2,245

Selling, general and administrative expenses              8,333
Facility consolidation, asset impairment
   and other charges                                      5,378
Amortization expense                                         34
Operating (loss) income                                 (11,500)

Interest expense, net                                     4,176
Loss before reorganization items and income taxes       (15,676)

Reorganization items                                      5,626
Loss before income taxes                                (21,302)

Provision for income taxes                                   47
Net Loss                                               ($21,349)

        Dura Automotive Systems, Inc., and Subsidiaries
   Condensed Unaudited Consolidated Statements of Cash Flows
            For the Five Weeks Ended April 1, 2007
                      (Dollars in thousands)

Operating Activities:
Net loss                                               ($21,349)
Adjustments to reconcile net loss to net cash used
   in operations activities:
      Depreciation, amortization & asset impairment       2,707
      Amortization of deferred financing fees               665
      Bad debts                                             118
      Reorganization items                                5,626
Changes in other operating items:
   Accounts receivable                                   (9,480)
   Inventories                                            1,497
   Other current assets                                   1,888
   Noncurrent assets                                        105
   Accounts payable                                      (2,947)
   Accrued liabilities                                   (4,161)
   Noncurrent liabilities                                 1,027
   Current intercompany transactions                     (2,139)
Net cash (used in) provided by operating activities     (26,443)

Investing Activities:
Purchases of property, plant & equipment                 (1,387)
Net cash (used in) provided by investing activities      (1,387)

Financing Activities:
   DIP borrowings                                        28,139
   Payments on prepetition debt                            (323)
Net cash used in financing activities                    27,816

Net Increase (Decrease) in Cash & Equivalents               (14)

Cash & Cash Equivalent, Beginning Balance                 5,029
Cash & Cash Equivalent, Ending Balance                   $5,015

                   About DURA Automotive Systems

Headquartered in Rochester Hills, Michigan DURA Automotive Systems
Inc. (Nasdaq: DRRA) -- 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. 19; Bankruptcy
Creditors' Service, Inc.,    
or 215/945-7000).

INTERSTATE BAKERIES: Posts $4.3 Million Net Loss in March 2007

         Interstate Bakeries Corporation and Subsidiaries
          Unaudited Consolidated Monthly Operating Report
                 Four Weeks Ended March 10, 2007


Gross Income                                         $223,812,931
Less Cost of Goods Sold
    Ingredients, Packaging & Outside Purchasing        55,359,663
    Direct & Indirect Labor                            39,941,748
    Overhead & Production Administration               12,641,539
    Total Cost of Goods Sold                          107,942,950
    Gross Profit                                      115,869,981


Owner - Draws/Salaries                                         -
Selling & Delivery Employee Salaries                  53,701,813
Advertising and Marketing                                924,729
Insurance (Property, Casualty, & Medical)              9,747,503
Payroll Taxes                                          4,803,494
Lease and Rent                                         3,233,356
Telephone and Utilities                                1,741,458
Corporate Expense (Including Salaries)                 7,622,623
Other Expenses                                        27,532,716
Total Operating Expenses                             109,307,692
EBITDA                                                 6,562,289

Restructuring & Reorganization Charges                   892,958
Depreciation and Amortization                          5,788,083
Abandonment                                            1,407,626
Other(Income)/Expense                                    (89,585)
Gain/Loss Sale of Property                                     -
Interest Expense                                       3,714,119
Operating Income (Loss)                               (5,150,912)
Income Tax Expense (Benefit)                            (826,984)
Net Income (Loss)                                    ($4,323,928)

    Accounts Receivable at end of period             $146,552,912
    Increase (Dec.) in Accounts Receivable              3,551,487
    Inventory at end of period                         67,091,712
    Increase (Decrease) in Inventory for period         1,902,353
    Cash at end of period                              70,907,447
    Increase (Decrease) in Cash for period             (9,125,395)
    Restricted Cash                                     8,828,893
    Increase (Dec.) in Restricted Cash for period          20,112

    Increase (Decrease) in Liabilities
       Not Subject to Compromise                       (3,162,719)
    Increase (Decrease) in Liabilities
       Subject to Compromise                             (768,152)
    Taxes payable:
       Federal Payroll Taxes                           10,212,571
       State/Local Payroll Taxes                        7,612,920
       State Sales Taxes                                  700,902
       Real Estate and Personal Property Taxes          8,464,358
       Other                                            4,167,033
       Total Taxes Payable                            $31,157,784
                    About Interstate Bakeries

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. 61;
Bankruptcy Creditors' Service Inc.
or 215/945-7000).  

REFCO LLC: Chapter 7 Trustee Discloses March 2007 Operating Report
Albert Togut, the Chapter 7 trustee overseeing the liquidation  
of Refco LLC's estate, delivered to the Court a monthly
statement of cash receipts and disbursements for the period from
March 1 to 31, 2007.
The Trustee reports that Refco LLC's beginning balance as of
March 1 totals $635,534,000.  The Debtor's beginning purchase
price account balance totals $12,145,000, while its beginning
capital account "A" balance aggregates $623,389,000.
The purchase price account includes activity related to Man
Financial Inc. sale proceeds and related disbursements.  Capital
account "A" includes activities related to collection of excess
Refco LLC received $3,013,000 and disbursed $32,000 during the
reporting period.  The Debtor held $638,515,000 at the end of the

The Chapter 7 Trustee prepared the Monthly Statement in lieu of
comprehensive financial statements.  
A full-text copy of Refco LLC's March 2007 Monthly Statement is
available for free at

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

The Company and 23 of its affiliates filed for chapter 11
protection on Oct. 17, 2005 (Bankr. S.D.N.Y. Case No. 05-60006).
J. Gregory Milmoe, Esq., at Skadden, Arps, Slate, Meagher & Flom
LLP, represent the Debtors in their restructuring efforts.  Luc
A. Despins, Esq., at Milbank, Tweed, Hadley & McCloy LLP,
represents the Official Committee of Unsecured Creditors.  Refco
reported $16.5 billion in assets and $16.8 billion in debts
to the Bankruptcy Court on the first day of its chapter 11

The Court confirmed the Modified Joint Chapter 11 Plan of
Refco Inc. and certain of its Direct and Indirect Subsidiaries,
including Refco Capital Markets, Ltd., and Refco F/X Associates,
LLC, on Dec. 15, 2006.  That Plan became effective on
Dec. 26, 2007. (Refco Bankruptcy News, Issue No. 63; Bankruptcy
Creditors' Service Inc.,  
or 215/945-7000).

SAINT VINCENTS: March 31 Balance Sheet Upside-Down by $510.9 Mil.

                           SVCMC Debtors
                Unaudited Consolidated Balance Sheet
                       As of March 31, 2007

Cash & Cash Equivalents                             $9,833,161
Investments                                                  -
Patients Accounts Receivable, less allowance for
   doubtful accounts                                87,676,307
Accounts Receivable                                 43,207,824
Other Current Assets                                21,438,215
Assets Held For Sale                                11,523,942
   Total Current Assets                            173,679,449

Depreciation Reserve Funds & Collaterized Assets     6,667,088
Assets Designated for Self-Insurance
   Investments at Market                            47,869,187
Assets whose use is limited -
   Investments at Market                            58,668,545
Other Non-Current Assets                            31,228,407

Land, Buildings & Equipment, net of
   Accumulated Depreciation                        116,769,967
    Total Assets                                  $434,882,643

Liabilities Not Subject to Compromise:
   Long-term Debt                                   91,325,573
   Long-term Debt (GE)                              99,857,944
   Accounts Payables & Accrued Expenses            126,371,316
   Accrued Salaries & Payroll Taxes Withheld        35,636,459
   Estimated Retroactive Payables                   95,817,043
   Other Non-current Liabilities                    15,664,385
   Total Liabilities Not Subject to Compromise     464,672,720

Liabilities Subject to Compromise:
   Liabilities Subject to Compromise               481,131,676
   Total Liabilities Subject to Compromise         481,131,676
   Total Liabilities                               945,804,396

Net Assets:
   Unrestricted                                   (578,070,677)
   Temporarily Restricted                           41,603,977
   Permanently Restricted                           25,544,947
   Total Net Assets                               (510,921,753)
   Total Liabilities & Net Assets                 $434,882,643

                          SVCMC Debtors
             Unaudited Consolidated Income Statement
                     From March 1 to 31, 2007

Operating Revenue
   Inpatient                                       $34,407,658
   Outpatient                                       20,507,793
      Patient Service Revenue                       54,915,451
   Less Provision for Bad Debt                       2,723,013
      Net Patient Service Revenue                   52,192,438
   Pool Revenue                                      1,498,655
   Capitation                                        7,463,892
   Other                                             8,880,260
   Total Operating Revenue                          70,035,245

Operating Expenses:
   Salaries and Wages                               24,890,584
   Fringe Benefits                                   7,446,801
   Supplies and Other                               29,170,718
   Insurance                                         1,896,816
   Total Direct Operating Costs                     63,404,919

   Salaries and Wages                                        0
   Fringe Benefits                                           0
   Supplies and Other                                        0
   Total Corporate Allocated                         2,879,779
   Total Operating Expense                          66,284,698
Interest                                               971,852
Depreciation                                         1,576,528
   Operating Gain (Loss) Before
      Non-Recurring and/or Unusual Items             1,202,167

Non-Recurring and/or Unusual Items:
   Discontinued Operations (St. Mary's)                      0
   St. Mary's Op Pac Rate Adjustment                         0
   ZBEC/HFE Recoveries                                       0
   Restructuring & Bankruptcy Related Costs         (2,223,761)
   Estimated Close-out of St. Mary's                         0
   Hanys Investment Income (SFS INS)                         0
   Prior Period Ambulance Revenue                            0
   Transfer of Equity Foundation                             0
   Total Non-Recurring and/or Unusual Items         (2,223,761)
   Operating Gain (Loss) After
      Non-Recurring and/or Unusual Items            (1,021,594)
Non-Operating Revenue                                  183,226
Change in Temporary Restricted Net Assets            1,488,545
   Change in Net Assets                                650,177
   EBITDA                                           $3,750,547

                          SVCMC Debtors
                Unaudited Statement of Cash Flows
                     From March 1 to 31, 2007

Cash Flows from Operation Activities:
   Changes in Net Assets                              $650,177

Adjustments to Reconcile Changes in Net Assets
   to Net Cash Provided by Operating Activities:
   Depreciation & Amortization                       1,576,528
   Change in Unrealized Gains & Losses                (132,152)
   Change in Patient's Accounts Receivable          11,873,746
   Change in Accounts Receivables, Other             1,624,021
   Change in Prepaid Expenses & Other               (1,211,630)
   Change in Other Non-Current Assets               (2,399,008)
   Change in Accounts Payable &
      Accrued Exp-Prepetition                                0
   Change in Accounts Payable &
      Accrued Exp-Postpetition                      (5,450,608)
   Change in Accrued Salaries & P/R Taxes           (4,300,120)
   Change in Est. Retro rec/pay
      from/to third parties                          2,550,896
   Change in Est. Liability for self-insurance               0
   Change in Other Non-Current Liabilities             752,829
   Net Cash Provided by Operating Activities         5,534,679

Cash flows From Investment Activities:
   Sale of Investments, Net                           (519,360)
   Sale of Assets Whose Use is Limited                (183,104)
   Acquisition/Sale of Land, Building,
      & Equipment                                     (687,556)
   Net Cash Provided by Investing Activities        (1,390,020)

Cash flows From Financing Activities:
   Proceeds/Repayment From/of Working Capital Loa            0
   Proceed from issuance of Long-term debt                   0
   Repayment of Long-term debt                     (14,156,250)
   Net Cash (Used) in Financing Activities         (14,156,250)

   Net Increase (Decrease)
      in Cash & Cash Equivalents                    (9,991,591)

   Cash & Cash Equivalents at Beginning of Month    19,824,752
   Cash & Cash Equivalents at End of the Month      $9,833,161

                       About Saint Vincents

Based in New York City, Saint Vincents Catholic Medical Centers of
New York -- the healthcare provider in  
New York State, operates hospitals, health centers, nursing homes
and a home health agency.  The hospital group consists of seven
hospitals located throughout Brooklyn, Queens, Manhattan, and
Staten Island, along with four nursing homes and a home health
care agency.  

The company and six of its affiliates filed for chapter 11
protection on July 5, 2005 (Bankr. S.D.N.Y. Case No. 05-14945
through 05-14951).  Gary Ravert, Esq., and Stephen B. Selbst,
Esq., at McDermott Will & Emery, LLP, filed the Debtors' chapter
11 cases.  On Sept. 12, 2005, John J. Rapisardi, Esq., at Weil,
Gotshal & Manges LLP took over representing the Debtors in their
restructuring efforts.  Martin G. Bunin, Esq., at Thelen Reid &
Priest LLP, represents the Official Committee of Unsecured
Creditors.  As of Apr. 30, 2005, the Debtors listed $972 million
in total assets and $1 billion in total debts.  

The Debtors filed their Chapter 11 Plan of Reorganization
accompanying a disclosure statement explaining that Plan on
Feb. 9, 2007.  (Saint Vincent Bankruptcy News, Issue No. 53
Bankruptcy Creditors' Service Inc.
or 215/945-7000)


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

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

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

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

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

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

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


S U B S C R I P T I O N   I N F O R M A T I O N

Troubled Company Reporter is a daily newsletter co-published
by Bankruptcy Creditors' Service, Inc., Fairless Hills,
Pennsylvania, USA, and Beard Group, Inc., Frederick, Maryland,
USA.  Marie Therese V. Profetana, Shimero R. Jainga, Ronald C. Sy,
Joel Anthony G. Lopez, Cecil R. Villacampa, Jason A. Nieva,
Melanie C. Pador, Ludivino Q. Climaco, Jr., Loyda I. Nartatez,
Tara Marie A. Martin, John Paul C. Canonigo, and Peter A. Chapman,

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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