TCR_Public/070602.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, June 2, 2007, Vol. 11, No. 130

                             Headlines

COLLINS & AIKMAN: Posts $8.1 Million Net Loss in April 2007
COMPLETE RETREATS: Discloses April 2007 Monthly Operating Report
COMPLETE RETREATS: Distinctive Files April 2007 Operating Report
COMPLETE RETREATS: Legendary Files April 2007 Operating Report
COMPLETE RETREATS: Preferred Files April 2007 Operating Report

COMPLETE RETREATS: Private Files April 2007 Operating Report

                             *********

COLLINS & AIKMAN: Posts $8.1 Million Net Loss in April 2007
-----------------------------------------------------------

                  Collins & Aikman Corporation
                         Balance Sheet
                      As of April 28, 2007

                             ASSETS

Cash                                               $169,101,369
Accounts receivable-trade, net                      185,158,295
Other non-trade receivables                          10,566,104
Inventories, net                                     36,326,449
Tooling and molding, net-current                     44,314,285
Prepaids & other current assets                      46,637,201
Deferred tax assets-current                                   0
                                                ---------------
TOTAL CURRENT ASSETS                                492,103,705

Investments in subsidiaries                       2,479,293,518
Fixed assets, net                                   233,234,146
Goodwill, net                                        59,622,121
Deferred tax assets-long term                                 0
Tooling and molding, net-long term                    5,064,055
Other noncurrent assets                              27,250,629
Intercompany accounts - net                           7,860,439
Prepetition intercompany - net                      667,866,241
                                                ---------------
TOTAL ASSETS                                     $3,972,294,854
                                                ===============

                      LIABILITIES & EQUITY

Notes payable                                                $0
Short term borrowings                                         0
Advance on receivables                                        0
Current portion-long term debt                      109,541,044
Current portion-capital leases                                0
Accounts payable                                     45,253,369
Accrued interest payable                             68,704,008
Accrued & other liabilities                         133,159,419
Income taxes payable                                  3,136,573
                                                ---------------
Total current liabilities                           359,794,413

Liabilities subject to compromise                 2,384,680,629
Deferred income taxes                                30,472,400
                                                ---------------
Total liabilities                                 2,774,947,443

Total equity                                      1,197,347,411
                                                ---------------
TOTAL LIABILITIES & EQUITY                       $3,972,294,854
                                                ===============

                 Collins & Aikman Corporation
                       Income Statement
                 Month Ending April 28, 2007

Net outside sales                                  $106,442,385
I/C Net sales                                        10,540,555
                                                ---------------
Total sales                                         116,982,940

Cost of Sales                                       105,480,167
                                                ---------------
Gross profit                                         11,502,773

Selling, general & administrative expenses           16,157,693
                                                ---------------
Operating income                                     (4,654,920)

Interest expenses, net                                9,574,874
Intercompany interest, net                           (2,704,838)
Preferred stock accretion                                     0
Miscellaneous (income)/expense                       (3,060,228)
Corporate allocation adjustment                               0
Commission income                                      (159,864)
Commission expense                                            0
Royalty income                                         (314,412)
Royalty expense                                               0
Joint Venture (Income)/Expense                                0
Minority interest in cons net income                    (16,886)
Dividend income                                               0
Discount/Income for Carcorp.                                  0
Gain/(Loss) early extinguishments of debt                     0
Discount/Premium on hedges                                    0
(Gain)/Loss on hedges                                         0
(Gain)/Loss on swaps                                          0
NAAIS Intercompany sales profit                               0
Loss on sale of receivables                                   0
Restructuring provision                                       0
Asset Impairment                                        237,035
Foreign transactions - (Gain)/Loss                     (106,198)
Amort of discount on NPV of liabilities                       0
(Gain)/Loss on sale-leaseback transaction                     0
                                                ---------------
Income from continuing operations before taxes       (8,104,403)

Federal income tax                                            0
State income tax                                              0
Foreign income tax                                       21,315
                                                ---------------
Income from continuing operations                    (8,125,718)

Discontinued operations                                  15,190
Gain/Loss on sale of divisions                                0
Extraordinary items                                           0
Integration                                                   0
                                                ---------------
NET INCOME (LOSS)                                   ($8,140,908)
                                                ===============

                     About Collins & Aikman

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

On Aug. 30, 2006, the Debtors filed their Chapter 11 Plan and
Disclosure Statement.  On Dec. 22, 2006, they filed an Amended
Joint Chapter 11 Plan.  The Court approved the adequacy of the
Amended Disclosure Statement.  The Court has adjourned the hearing
to consider confirmation of the Amended Joint Plan to June 5,
2007.  (Collins & Aikman Bankruptcy News, Issue No. 62; Bankruptcy
Creditors' Service, Inc., http://bankrupt.com/newsstand/or
215/945-7000)


COMPLETE RETREATS: Discloses April 2007 Monthly Operating Report
----------------------------------------------------------------

                     Complete Retreats, LLC
                         Balance Sheet
                      As of April 30, 2007

                             ASSETS

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

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

Property, Plant & Equipment                            $528,774
Less: Accumulated Depreciation/Depletion               (127,342)
                                                 --------------
Net Property, Plant & Equipment                         401,432

Due from Insiders                                             -
Other Assets - Net of Amortization                            -
Other                                                 4,072,562
                                                 --------------
Total Assets                                         $4,473,994
                                                 ==============

                  LIABILITIES & OWNERS' EQUITY

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

Prepetition Liabilities
  Secured Debt                                               -
  Priority Debt                                              -
  Unsecured Debt                                             -
  Other                                               $368,194
                                                --------------
Total Prepetition Liabilities                          368,194
                                                --------------
Total Liabilities                                      368,194

Equity
  Prepetition Owners' Equity                         4,105,800
  Postpetition Cumulative Profit or Loss                     -
  Cash funded from UR LLC in excess of P&L losses            -
                                                --------------
Total Equity                                         4,105,800
                                                --------------
Total Liabilities & Owners' Equity                  $4,473,994
                                                ==============

                     Complete Retreats, LLC
                    Statement of Operations
                      April 1 to 30, 2007

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

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

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

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

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

                     About Complete Retreats

Headquartered in Westport, Connecticut, Complete Retreats LLC
operates five-star hospitality and real estate management
businesses.  In addition to its mainline destination club
business, the Debtor also operates an air travel program for
destination club members, a villa business, luxury car rental
services, wine sales services, fine art sales program, and other
amenity programs for members.

Complete Retreats and its debtor-affiliates filed for chapter 11
protection on July 23, 2006 (Bankr. D. Conn. Case No. 06-50245).
Nicholas H. Mancuso, Esq. and Jeffrey K. Daman, Esq. at Dechert
LLP represent the Debtors in their restructuring efforts.  Michael
J. Reilly, Esq., at Bingham McCutchen LP, in Hartford,
Connecticut, serves as counsel to the Official Committee of
Unsecured Creditors.  No estimated assets have been listed in the
Debtors' schedules, however, the Debtors disclosed $308,000,000 in
total debts.  (Complete Retreats Bankruptcy News, Issue No. 27
Bankruptcy Creditors' Service Inc., http://bankrupt.com/newsstand/
or 215/945-7000).


COMPLETE RETREATS: Distinctive Files April 2007 Operating Report
----------------------------------------------------------------

                   Distinctive Retreats, LLC
                    Statement of Operations
                      April 1 to 30, 2007

Revenues
  Gross Revenues                                       ($1,124)
  Less: Returns & Discounts                                  -
                                                --------------
Net Revenue                                             (1,124)

Cost of Goods Sold
  Material                                                   -
  Direct Labor                                               -
  Direct Overhead                                            -
                                                --------------
Total Cost of Goods Sold                                     -
                                                --------------
Gross Profit                                            (1,124)

Operating Expenses
  Officer/Insider Compensation                               -
  Selling & Marketing                                        -
  General Administration                                     -
  Rent & Lease                                               -
  Other                                                      -
                                                --------------
Total Operating Expenses                                     -
                                                --------------
Income Before Non-Operating Income & Expenses           (1,124)

Other Income & Expenses
  Non-operating Income                                       -
  Non-operating Expense                                      -
  Interest Expense                                           -
  Depreciation/Depletion                                76,595
  Amortization                                               -
  Other                                                      -
                                                 --------------
Net Other Income & Expenses                              76,595

Reorganization Expenses
  Professional Fees                                          -
  U.S. Trustee Fees                                          -
  Other                                                      -
                                                --------------
Total Reorganization Expenses                                -
                                                --------------
Income Tax                                                   -
                                                --------------
Net Profit (Loss)                                     ($77,719)
                                                ==============

Distinctive Retreats, LLC's assets totaled approximately
$219,200,000 as of April 30, 2007.  Current assets account for
more than $600,000 of the company's total assets.  Distinctive
Retreats' liabilities remained at $85,500,000 compared to last
month's figure.

The Debtors filed an illegible copy of Distinctive Retreats'
Balance Sheet as of April 30, 2007, a full-text copy of which is
available for free at:

http://bankrupt.com/misc/T&H_DistinctiveRetreats_APR07_balanceshee
t.pdf

                      About Complete Retreats

Headquartered in Westport, Connecticut, Complete Retreats LLC
operates five-star hospitality and real estate management
businesses.  In addition to its mainline destination club
business, the Debtor also operates an air travel program for
destination club members, a villa business, luxury car rental
services, wine sales services, fine art sales program, and other
amenity programs for members.

Complete Retreats and its debtor-affiliates filed for chapter 11
protection on July 23, 2006 (Bankr. D. Conn. Case No. 06-50245).
Nicholas H. Mancuso, Esq. and Jeffrey K. Daman, Esq. at Dechert
LLP represent the Debtors in their restructuring efforts.  Michael
J. Reilly, Esq., at Bingham McCutchen LP, in Hartford,
Connecticut, serves as counsel to the Official Committee of
Unsecured Creditors.  No estimated assets have been listed in the
Debtors' schedules, however, the Debtors disclosed $308,000,000 in
total debts.  (Complete Retreats Bankruptcy News, Issue No. 27;
Bankruptcy Creditors' Service Inc., http://bankrupt.com/newsstand/
or 215/945-7000).


COMPLETE RETREATS: Legendary Files April 2007 Operating Report
--------------------------------------------------------------

                    Legendary Retreats, LLC
                         Balance Sheet
                      As of April 30, 2007

                             ASSETS

Unrestricted Cash                                        $8,375
Restricted Cash                                              -
                                                 --------------
Total Cash                                                8,375

Accounts Receivable (Net)                                    -
Inventory                                                    -
Notes Receivable                                      1,610,000
Prepaid Expenses                                         73,910
Other                                                   110,000
                                                 --------------
Total Current Assets                                  1,793,910

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

Due from Insiders                                             -
Other Assets - Net of Amortization                            -
Other                                                17,787,456
                                                 --------------
Total Assets                                        $19,616,677
                                                 ==============

                  LIABILITIES & OWNERS' EQUITY

Postpetition Liabilities
  Accounts Payable                                           -
  Taxes Payable                                              -
  Notes Payable                                        $11,366
  Professional Fees                                          -
  Secured Debt                                               -
  Other                                                      -
                                                --------------
Total Postpetition Liabilities                          11,366

Prepetition Liabilities
  Secured Debt                                               -
  Priority Debt                                              -
  Unsecured Debt                                       482,432
  Other                                              3,887,743
                                                --------------
Total Prepetition Liabilities                        4,370,176
                                                --------------
Total Liabilities                                    4,381,541

Equity
  Prepetition Owners' Equity                        15,300,377
  Postpetition Cumulative Profit or Loss               (65,241)
  Cash funded from UR LLC in excess of P&L losses            -
                                                --------------
Total Equity                                        15,235,135
                                                --------------
Total Liabilities & Owners' Equity                 $19,616,677
                                                ==============

                    Legendary Retreats, LLC
                    Statement of Operations
                      April 1 to 30, 2007

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

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

Operating Expenses
  Officer/Insider Compensation                               -
  Selling & Marketing                                        -
  General Administration                                  $130
  Rent & Lease                                               -
  Other                                                      -
                                                --------------
Total Operating Expenses                                   130
                                                --------------
Income Before Non-Operating Income & Expenses             (130)

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

Reorganization Expenses
  Professional Fees                                          -
  U.S. Trustee Fees                                          -
  Other                                                      -
                                                --------------
Total Reorganization Expenses                                -
                                                --------------
Income Tax                                                   -
                                                --------------
Net Profit (Loss)                                        ($130)
                                                ==============

                      About Complete Retreats

Headquartered in Westport, Connecticut, Complete Retreats LLC
operates five-star hospitality and real estate management
businesses.  In addition to its mainline destination club
business, the Debtor also operates an air travel program for
destination club members, a villa business, luxury car rental
services, wine sales services, fine art sales program, and other
amenity programs for members.

Complete Retreats and its debtor-affiliates filed for chapter 11
protection on July 23, 2006 (Bankr. D. Conn. Case No. 06-50245).
Nicholas H. Mancuso, Esq. and Jeffrey K. Daman, Esq. at Dechert
LLP represent the Debtors in their restructuring efforts.  Michael
J. Reilly, Esq., at Bingham McCutchen LP, in Hartford,
Connecticut, serves as counsel to the Official Committee of
Unsecured Creditors.  No estimated assets have been listed in the
Debtors' schedules, however, the Debtors disclosed $308,000,000 in
total debts.  (Complete Retreats Bankruptcy News, Issue No. 27;
Bankruptcy Creditors' Service Inc., http://bankrupt.com/newsstand/
or 215/945-7000).


COMPLETE RETREATS: Preferred Files April 2007 Operating Report
--------------------------------------------------------------

                      Preferred Retreats LLC
                      Statement of Operations
                        April 1 to 30, 2007

Revenues
  Gross Revenues                                      ($18,552)
  Less: Returns & Discounts                                  -
                                                --------------
Net Revenue                                            (18,552)

Cost of Goods Sold
  Material                                                   -
  Direct Labor                                               -
  Direct Overhead                                        1,311
                                                --------------
Total Cost of Goods Sold                                 1,311
                                                --------------
Gross Profit                                           (19,862)

Operating Expenses
  Officer/Insider Compensation                               -
  Selling & Marketing                                   11,400
  General Administration                                47,040
  Rent & Lease                                               0
  Other                                                      -
                                                --------------
Total Operating Expenses                                58,440
                                                --------------
Income Before Non-Operating Income & Expenses          (78,302)

Other Income & Expenses
  Non-operating Income                                       -
  Non-operating Expense                                      -
  Interest Expense                                           -
  Depreciation/Depletion                                57,536
  Amortization                                               -
  Other                                                (46,082)
                                                --------------
Net Other Income & Expenses                             11,454

Reorganization Expenses
  Professional Fees                                   (357,714)
  U.S. Trustee Fees                                          -
  Other                                                  3,200
                                                --------------
Total Reorganization Expenses                         (354,514)
                                                --------------
Income Tax                                                   -
                                                --------------
Net Profit (Loss)                                     $264,758
                                                ==============

As of April 30, 2007, Preferred Retreats, LLC, had about
$114,163,698 worth of assets.  Cash totaled approximately $700,000
while current assets amounted to more than $6,000,000.
Liabilities were roughly 231,400,000 as of April 30, 2007.

The Debtors filed an illegible copy of Preferred Retreats' balance
sheet as of April 30, 2007, a full-text copy of which is available
for free at:

http://bankrupt.com/misc/T&H_PreferredRetreats_APR07_balancesheet.
pdf

The Debtors also filed an illegible copy of their consolidated
cash receipts and disbursements for the period April 1 to 30,
2007, a full-text copy of which is available for free at:

        http://bankrupt.com/misc/T&H_APR07_cashflow.pdf

                      About Complete Retreats

Headquartered in Westport, Connecticut, Complete Retreats LLC
operates five-star hospitality and real estate management
businesses.  In addition to its mainline destination club
business, the Debtor also operates an air travel program for
destination club members, a villa business, luxury car rental
services, wine sales services, fine art sales program, and other
amenity programs for members.

Complete Retreats and its debtor-affiliates filed for chapter 11
protection on July 23, 2006 (Bankr. D. Conn. Case No. 06-50245).
Nicholas H. Mancuso, Esq. and Jeffrey K. Daman, Esq. at Dechert
LLP represent the Debtors in their restructuring efforts.  Michael
J. Reilly, Esq., at Bingham McCutchen LP, in Hartford,
Connecticut, serves as counsel to the Official Committee of
Unsecured Creditors.  No estimated assets have been listed in the
Debtors' schedules, however, the Debtors disclosed $308,000,000 in
total debts.  (Complete Retreats Bankruptcy News, Issue No. 27;
Bankruptcy Creditors' Service Inc., http://bankrupt.com/newsstand/
or 215/945-7000).


COMPLETE RETREATS: Private Files April 2007 Operating Report
------------------------------------------------------------

                     Private Retreats, LLC
                    Statement of Operations
                      April 1 to 30, 2007

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

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

Operating Expenses
  Officer/Insider Compensation                               -
  Selling & Marketing                                        -
  General Administration                              $194,780
  Rent & Lease                                               -
  Other                                                      -
                                                --------------
Total Operating Expenses                               194,780
                                                --------------
Income Before Non-Operating Income & Expenses         (194,780)

Other Income & Expenses
  Non-operating Income                                       -
  Non-operating Expense                                      -
  Interest Expense                                           -
  Depreciation/Depletion                               136,693
  Amortization                                               -
  Other                                                460,272
                                                --------------
Net Other Income & Expenses                            596,966

Reorganization Expenses
  Professional Fees                                          -
  U.S. Trustee Fees                                          -
  Other                                                      -
                                                --------------
Total Reorganization Expenses                                -
                                                --------------
Income Tax                                                   -
                                                --------------
Net Profit (Loss)                                    ($791,746)
                                                ==============

Private Retreats, LLC, had total assets of approximately
$63,600,000 as of April 30, 2007, of which $1,600 comprises cash
and $632,000 comprises the company's current assets.  The
company's liabilities totaled more than $40,000,000.

The Debtors delivered an illegible copy of Private Retreats'
Balance Sheet as of April 30, 2007, a full-text copy of which is
available for free at:

http://bankrupt.com/misc/T&H_PrivateRetreats_APR07_balancesheet.pd
f

                      About Complete Retreats

Headquartered in Westport, Connecticut, Complete Retreats LLC
operates five-star hospitality and real estate management
businesses.  In addition to its mainline destination club
business, the Debtor also operates an air travel program for
destination club members, a villa business, luxury car rental
services, wine sales services, fine art sales program, and other
amenity programs for members.

Complete Retreats and its debtor-affiliates filed for chapter 11
protection on July 23, 2006 (Bankr. D. Conn. Case No. 06-50245).
Nicholas H. Mancuso, Esq. and Jeffrey K. Daman, Esq. at Dechert
LLP represent the Debtors in their restructuring efforts.  Michael
J. Reilly, Esq., at Bingham McCutchen LP, in Hartford,
Connecticut, serves as counsel to the Official Committee of
Unsecured Creditors.  No estimated assets have been listed in the
Debtors' schedules, however, the Debtors disclosed $308,000,000 in
total debts.  (Complete Retreats Bankruptcy News, Issue No. 27
Bankruptcy Creditors' Service Inc., http://bankrupt.com/newsstand/
or 215/945-7000).

                             *********

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

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

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

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

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

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

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

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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,
Editors.

Copyright 2007.  All rights reserved.  ISSN: 1520-9474.

This material is copyrighted and any commercial use, resale or
publication in any form (including e-mail forwarding, electronic
re-mailing and photocopying) is strictly prohibited without prior
written permission of the publishers.  Information contained
herein is obtained from sources believed to be reliable, but is
not guaranteed.

The TCR subscription rate is $775 for 6 months delivered via e-
mail. Additional e-mail subscriptions for members of the same firm
for the term of the initial subscription or balance thereof are
$25 each.  For subscription information, contact Christopher Beard
at 240/629-3300.

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