T R O U B L E D C O M P A N Y R E P O R T E R Saturday, November 3, 2007, Vol. 11, No. 261 Headlines ASARCO LLC: Files Monthly Operating Report for September 2007 CATHOLIC CHURCH: Davenport Posts $422,521 Net Loss in Sept. 2007 COLLINS & AIKMAN: Posts $27.8MM Net Loss in Month Ended Oct. 11 HANCOCK FABRICS: Files Operating Report for Month Ended October 6 HOMEBANC CORP: Files Monthly Operating Report for September 2007 HOMEBANC CORP: Files Amended Schedules of Assets and Liabilities HOMEBANC CORP: HomeBanc Mortgage Files Amended Schedules MUSICLAND HOLDING: Posts $159,000 Net Loss in August 2007 MUSICLAND HOLDING: Posts $540,000 Net Loss in September 2007 REMY WORLDWIDE: Remy Int'l Files Jan. '08 Initial Operating Report SOLUTIA INC: Posts $131MM Net Loss in Month Ended Sept. 30, 2007 VESTA INSURANCE: Gordon Gaines Files Sept. 2007 Operating Report VESTA INSURANCE: Florida Select Files Sept. 2007 Operating Report ********* ASARCO LLC: Files Monthly Operating Report for September 2007 ------------------------------------------------------------- ASARCO LLC, et al. Balance Sheet As of September 30, 2007 ASSETS Current Assets: Cash $809,967,000 Restricted Cash 28,186,000 Accounts receivable, net 152,882,000 Inventory 252,403,000 Prepaid expenses 3,121,000 Other current assets 30,279,000 --------------- Total Current Assets 1,276,839,000 Net property, plant and equipment 454,868,000 Other Assets Investments in subs 112,443,000 Advances to affiliates 421,000 Prepaid pension & retirement plan 0 Non-current deferred tax asset 40,951,000 Other 96,540,000 --------------- Total assets $1,982,062,000 =============== LIABILITIES Postpetition liabilities: Accounts payable $67,884,000 Accrued liabilities 229,480,000 Debtor-in-possession financing 0 --------------- Total postpetition liabilities 297,363,000 Prepetition liabilities: Not subject to compromise - credit 4,053,000 Not subject to compromise - other 86,653,000 Advances from affiliates 24,659,000 Subject to compromise 1,501,777,000 --------------- Total prepetition liabilities 1,617,141,000 --------------- Total liabilities $1,914,504,000 =============== OWNERS' EQUITY (DEFICIT) Common stock 508,325,000 Additional paid-in capital 104,578,000 Other comprehensive income (261,491,000) Retained earnings: filing date (1,062,099,000) --------------- Total prepetition owners' equity (710,687,000) Retained earnings: post-filing date 778,244,000 --------------- Total owners' equity (net worth) 67,558,000 Total liabilities and owners' equity $1,982,062,000 =============== ASARCO LLC, et al. Consolidated Statement of Operations Month Ended September 30, 2007 Sales $182,980,000 Cost of products and services 103,376,000 --------------- Gross profit 79,603,000 Operating expenses: Selling and general & admin expenses 2,664,000 Depreciation & amortization 3,087,000 Provision accretion expense of asset retirement obligation 163,000 --------------- Operating income 73,689,000 Interest expense 203,000 Interest income (3,757,000) Reorganization expenses 7,139,000 Other miscellaneous (income) expenses (7,509,000) --------------- Income (loss) before taxes 77,614,000 Income taxes 30,078,000 --------------- Net income (loss) $47,536,000 =============== ASARCO LLC, et al. Consolidated Cash Receipts & Disbursements Month Ended September 30, 2007 Receipts $183,380,000 Disbursements: Inventory material 28,770,000 Operating disbursements 58,848,000 Capital expenditures 2,858,000 --------------- Total disbursements 90,477,000 Operating cash flow 92,903,000 Reorganization disbursements 5,210,000 --------------- Net cash flow 87,693,000 Net payments to secured Lenders 0 --------------- Net change in cash 87,693,000 Beginning cash balance 750,460,000 --------------- Ending cash balances $838,153,000 =============== Based in Tucson, Arizona, ASARCO LLC -- http://www.asarco.com/-- is an integrated copper mining, smelting and refining company. Grupo Mexico S.A. de C.V. is ASARCO's ultimate parent. The Company filed for chapter 11 protection on Aug. 9, 2005 (Bankr. S.D. Tex. Case No. 05-21207). James R. Prince, Esq., Jack L. Kinzie, Esq., and Eric A. Soderlund, Esq., at Baker Botts L.L.P., and Nathaniel Peter Holzer, Esq., Shelby A. Jordan, Esq., and Harlin C. Womble, Esq., at Jordan, Hyden, Womble & Culbreth, P.C., represent the Debtor in its restructuring efforts. Lehman Brothers Inc. provides the ASARCO with financial advisory services And investment banking services. Paul M. Singer, Esq., James C. McCarroll, Esq., and Derek J. Baker, Esq., at Reed Smith LLP give legal advice to the Official Committee of Unsecured Creditors and David J. Beckman at FTI Consulting, Inc., gives financial advisory services to the Committee. When the Debtor filed for protection from its creditors, it listed $600 million in total assets and $1 billion in total debts. The Debtor has five affiliates that filed for chapter 11 protection on April 11, 2005 (Bankr. S.D. Tex. Case Nos. 05-20521 through 05-20525). They are Lac d'Amiante Du Quebec Ltee, CAPCO Pipe Company, Inc., Cement Asbestos Products Company, Lake Asbestos of Quebec, Ltd., and LAQ Canada, Ltd. Details about their asbestos-driven chapter 11 filings have appeared in the Troubled Company Reporter since Apr. 18, 2005. Encycle/Texas, Inc. (Bankr. S.D. Tex. Case No. 05-21304), Encycle, Inc., and ASARCO Consulting, Inc. (Bankr. S.D. Tex. Case No. 05-21346) also filed for chapter 11 protection, and ASARCO has asked that the three subsidiary cases be jointly administered with its chapter 11 case. On Oct. 24, 2005, Encycle/Texas' case was converted to a Chapter 7 liquidation proceeding. The Court appointed Michael Boudloche as Encycle/Texas, Inc.'s Chapter 7 Trustee. Michael B. Schmidt, Esq., and John Vardeman, Esq., at Law Offices of Michael B. Schmidt represent the Chapter 7 Trustee. ASARCO's affiliates, AR Sacaton LLC, Southern Peru Holdings LLC, and ASARCO Exploration Company Inc., filed for chapter 11 protection on Dec. 12, 2006 (Bankr. S.D. Tex. Case No. 06-20774 to 06-20776). The Debtors' exclusive period to file a plan expires on Feb. 11, 2008. (ASARCO Bankruptcy News, Issue No. 58; Bankruptcy Creditors' Service, Inc., http://bankrupt.com/newsstand/or 215/945-7000). CATHOLIC CHURCH: Davenport Posts $422,521 Net Loss in Sept. 2007 ---------------------------------------------------------------- Diocese of Davenport in Iowa Statement of Financial Position As of September 30, 2007 ASSETS Current Assets Cash and cash equivalents - unrestricted $5,520,756 Cash and cash equivalents - restricted 2,447,085 Accounts receivable, net 185,867 Inventory - Prepaid expenses 1,321 Professional retainers 55,652 -------------- Total Current Assets 8,210,681 -------------- Property and Equipment Real Property 4,163,800 Machinery and equipment 6,000 Furniture and fixtures 8,914 Office equipment 59,500 Leasehold improvements - Vehicles 45,460 -------------- Total Property and Equipment 4,283,674 -------------- Total Assets $12,494,355 ============== LIABILITIES AND NET ASSETS Postpetition Current Liabilities: Salaries and wages Payroll taxes Real and personal property taxes Income taxes Sales taxes Notes payable, short term Accounts payable, trade $5,387,948 Real property lease arrearage - Personal property lease arrearage - Accrued professional fees - Current portion of long-term debt - Pass-through collections 4,630 Additional Accrued Vacations 5,574 -------------- Total Current Liabilities 5,398,152 -------------- Long-Term Postpetition Debt, Net - -------------- Total Postpetition Liabilities 5,398,152 -------------- Prepetition Secured claims - Priority unsecured claims 160,888 General unsecured claims 1,655,316 -------------- Total Prepetition Liabilities 1,816,204 -------------- Total Liabilities 7,214,356 -------------- Equity (deficit): Retained earnings/deficit at filing 5,855,424 Capital stock - Additional paid-in capital - Cumulative profit/loss since filing (4,145,483) Post-petition contributions/distributions or draws - Market value adjustment 3,570,058 -------------- Total equity (deficit) 5,279,999 -------------- Total liabilities & equity (deficit) $12,494,355 ============== Diocese of Davenport in Iowa Statement of Operations For the month ended September 30, 2007 Revenues Gross sales $76 Less: sales returns & allowances - Net sales 76 Less: cost of goods sold - Gross profit 76 Interest 2,675 Other income: Charitable gifts 5,048 Insurance receipts 94,701 Investment income/fees 111,842 -------------- Total revenues 214,342 -------------- Expenses: Compensation to owner(s)/officer(s) 12,209 Salaries 106,847 Commissions - Contract labor 8,315 Rent/Lease: Personal property - Real property - Insurance 259,359 Management fees - Depreciation 5,255 Taxes: Employer payroll taxes 6,704 Real property taxes - Other taxes - Other selling - Other administrative 109,683 Interest - Other expenses: Employee benefits 31,948 Charity collection 1,677 Medical assistance/Victim assistance 5,112 Utilities 6,319 Transfer to unrestricted - Professional fees 619 Sabbatical - Cemetery perpetual care - Youth trip expenses 104,655 -------------- Total expenses 658,702 -------------- Reorganization items: Professional fees - Estimate of claims payments - Interest earned on accumulated cash from resulting Chapter 11 case 21,839 Gain or (Loss) from sale of equipment - U.S. Trustee quarterly fees - Advertising/printing/mailing - -------------- Total reorganization items 21,839 -------------- Net profit (loss) before federal & state taxes (422,521) Federal & state income taxes - -------------- Net profit (loss) ($422,521) ============== Diocese of Davenport in Iowa Statement of Cash Receipts and Disbursements For the month ended September 30, 2007 Cash receipts Rent/Leases collected $3,625 Cash received from sales 76 Interest received 24,514 Borrowings increase in accounts payable - Funds from shareholders, partners, or other insiders (Sale of property) - Capital contributions - Annual diocesan appeal/donations 5,048 Investment income/misc. - Insurance receipts 94,701 Tribunal/Immigration/Faith Formation fees 108,217 Decrease in prepaids/accounts receivable 97,178 Misc./Increase in accounts payable 17,285 -------------- Total Cash Receipts 350,644 Cash disbursements: Payments for inventory - Selling - Administrative 222,054 Capital expenditures 2,895 Principal payments on debt - Interest paid - Rent/Lease: Personal Property - Real Property - Amount paid to owner(s)/officer(s) Salaries 12,209 Draws - Commissions/Royalties - Expense Reimbursements - Other - Salaries/Commissions (less employee withholding 83,051 Management fees - Taxes Employee withholding 23,796 Employer payroll taxes 6,704 Real property taxes - Other taxes - Other cash outflows: Insurance 259,359 Utilities 6,319 Medical Assistance 5,112 Employee benefits 31,948 Misc - -------------- Total Cash Disbursements 653,447 -------------- Net increase (decrease) in cash (302,803) Cash balance, beginning of period 1,937,544 Cash balance, end of period $1,634,741 ============== The Diocese of Davenport in Iowa filed for chapter 11 protection (Bankr. S.D. Ia. Case No. 06-02229) on October 10, 2006. Richard A. Davidson, Esq., at Lane & Waterman LLP, represents the Davenport Diocese in its restructuring efforts. Hamid R. Rafatjoo, Esq., and Gillian M. Brown, Esq., of Pachulski Stang Zhiel Young Jones & Weintraub LLP represent the Official Committee of Unsecured Creditors. In its schedules of assets and liabilities, the Davenport Diocese reported $4,492,809 in assets and $1,650,439 in liabilities. Davenport's exclusive period to file a plan expires on Nov. 16, 2007. (Catholic Church Bankruptcy News, Issue No. 106; Bankruptcy Creditors' Service, Inc., http://bankrupt.com/newsstand/or 215/945-7000). COLLINS & AIKMAN: Posts $27.8MM Net Loss in Month Ended Oct. 11 --------------------------------------------------------------- Collins & Aikman Corporation Balance Sheet As of October 11, 2007 ASSETS Cash $237,216,450 Accounts receivable-trade, net 85,520,881 Other non-trade receivables 5,788,766 Inventories, net 14,874,854 Tooling and molding, net-current 23,214,626 Prepaids & other current assets 16,381,002 Deferred tax assets-current 0 --------------- TOTAL CURRENT ASSETS 382,996,580 Investments in subsidiaries 2,525,827,321 Fixed assets, net 128,988,068 Goodwill, net 59,622,121 Deferred tax assets-long term 0 Tooling and molding, net-long term 1,592,081 Other noncurrent assets 23,282,915 Intercompany accounts - net 32,376,905 Prepetition intercompany - net 614,887,010 --------------- TOTAL ASSETS $3,769,573,001 =============== LIABILITIES & EQUITY Notes payable $0 Short term borrowings 0 Advance on receivables 0 Current portion-long term debt 111,060,000 Current portion-capital leases 0 Accounts payable 33,066,542 Accrued interest payable 110,546,668 Accrued & other liabilities 5,410,126 Income taxes payable 4,407,338 --------------- Total current liabilities 264,490,675 Liabilities subject to compromise 2,334,889,123 Deferred income taxes 30,472,400 --------------- Total liabilities 2,629,852,198 Total equity 1,139,720,803 --------------- TOTAL LIABILITIES & EQUITY $3,769,573,001 =============== Collins & Aikman Corporation Income Statement Month Ended October 11, 2007 Net outside sales $66,166,439 I/C Net sales (5,828,968) --------------- Total sales 60,337,471 Cost of Sales 65,238,032 --------------- Gross profit (4,900,560) Selling, general & administrative expenses 11,161,472 --------------- Operating income (16,062,032) Interest expenses, net 9,463,010 Intercompany interest, net (4,342,837) Preferred stock accretion 0 Miscellaneous (income)/expense 0 Corporate allocation adjustment 0 Commission income (263,018) Commission expense 0 Royalty income (502,052) Royalty expense 0 Joint Venture (Income)/Expense 0 Minority interest in cons net income 0 Dividend income 0 Discount/Income for Carcorp. 0 Gain/(Loss) early extinguishments of debt 0 Discount/Premium on hedges 0 (Gain)/Loss on hedges 0 (Gain)/Loss on swaps 0 NAAIS Intercompany sales profit 0 Loss on sale of receivables 0 Restructuring provision 0 Asset Impairment 5,652,570 Foreign transactions - (Gain)/Loss 1,727,366 Amort of discount on NPV of liabilities 0 (Gain)/Loss on sale-leaseback transaction 0 --------------- Income from continuing operations before taxes (27,797,071) Federal income tax 0 State income tax 0 Foreign income tax 35,069 --------------- Income from continuing operations (27,832,140) Discontinued operations 0 Gain/Loss on sale of divisions 0 Extraordinary items 0 Integration 0 --------------- NET INCOME (LOSS) ($27,832,140) =============== Headquartered in Troy, Mich., 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 Debtors 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 a Joint Chapter 11 Plan and a Disclosure Statement explaining that plan. On Dec. 22, 2006, they filed an Amended Plan and on Jan. 22, 2007, filed a modified Amended Plan. On Jan. 25, 2007, the Court approved the adequacy of the Disclosure Statement. On July 18, 2007, the Court confirmed the Debtors' Liquidation Plan which became effective on Oct. 12, 2007. The Debtors' cases are set to be closed on Feb. 28, 2008. (Collins & Aikman Bankruptcy News, Issue No. 78; Bankruptcy Creditors' Service Inc.; http://bankrupt.com/newsstand/ or 215/945-7000) HANCOCK FABRICS: Files Operating Report for Month Ended October 6 ----------------------------------------------------------------- Hancock Fabrics, Inc. and Subsidiaries Consolidated Balance Sheet As of October 6, 2007 ASSETS Current assets: Cash and cash equivalents $4,225,000 Receivables, less allowance for doubtful accounts 5,834,000 Inventories 86,573,000 Income Taxes Refundable 5,246,000 Prepaid Expenses 1,821,000 ------------ Total current assets 103,699,000 Property and equipment 43,348,000 Other assets 14,993,000 ------------ Total Assets $162,040,000 ============ LIABILITIES AND SHAREHOLDERS' EQUITY Liabilities not subject to compromise Accounts payable $19,393,000 Credit facility; DIP financing 17,500,000 Accrued liabilities 9,720,000 Deferred tax liabilities 7,152,000 Liabilities subject to compromise Accounts payable 27,716,000 Accrued liabilities 14,102,000 Long-term lease financing obligations 1,679,000 Capital lease obligations 1,710,000 Postretirement benefits other than pensions 9,542,000 Pension and SERP liabilities 8,881,000 Other liabilities 9,082,000 ------------ Total Liabilities 126,477,000 Total Shareholders' Equity 35,563,000 ------------ Total liabilities and shareholders' equity $162,040,000 ============ Hancock Fabrics, Inc., and Subsidiaries Consolidated Statement of Operations For the Month Ended October 6, 2007 Sales $26,043,000 Cost of goods sale 14,040,000 ----------- Gross profit 12,003,000 Selling, general & admin expense 11,848,000 Depreciation and amortization 294,000 ----------- Operating income (loss) (139,000) Reorganization expenses 1,298,000 Interest expense, net 349,000 ----------- Earnings (loss) before income taxes (1,786,000) Income taxes 0 ----------- Net earnings (loss) ($1,786,000) ============ Hancock Fabrics, Inc., and Subsidiaries Consolidated Statement of Cash Flow For the Month Ended October 6, 2007 Cash flows from operating activities: Net earnings ($1,786,000) Adjustments to reconcile net earnings to cash flows used in operating activities Depreciation and amortization 513,000 Amortization of deferred loan costs 104,000 LIFO charge (credit) (781,000) Reserve for store closing credits (50,000) Reserve for obsolete inventory 0 Reserve for sales returns and bad debts 0 Stepped rent accrual (31,000) Loss on disposition of property and equipment 0 Gain on disposition of lease financing obligations 0 Stock compensation expense 42,000 (Increase) decrease in assets Receivables and prepaid expenses 46,000 Inventory at current cost (4,327,000) Income tax refundable 1,870,000 Other non-current assets 20,000 Increase (decrease) in liabilities Accounts payable 2,825,000 Accrued liabilities 1,300,000 Postretirement benefits other than pensions (42,000) Long-term pension and SERP liabilities 156,000 Reserve for store closings (115,000) Other liabilities (28,000) ----------- Net cash used in operating activities (184,000) Cash flows from investing activities: Additions to property and equipment (410,000) Proceeds from the disposition of property and equipment 4,000 ----------- Net cash used in investing activities (406,000) Cash flows from financing activities: Net borrowings on revolving credit agreement 0 Payments for lease financing (1,000) Payments for capital leases (3,000) Payments for loan costs (30,000) Purchase of treasury stock 0 Tax obligation settled with treasury stock 0 ----------- Net cash used in financing activities (34,000) ----------- Decrease in cash and cash equivalents (624,000) Cash, beginning of period 4,849,000 ----------- Cash, end of period $4,225,000 ============ Headquartered in Baldwyn, Mississippi, Hancock Fabrics Inc. (OTC: HKFIQ) -- http://www.hancockfabrics.com/-- is a specialty retailer of a wide selection of fashion and home decorating textiles, sewing accessories, needlecraft supplies and sewing machines. Hancock Fabrics is one of the largest fabric retailers in the United States, currently operating approximately 400 retail stores in approximately 40 states. The company employs approximately 7,500 people on a full-time and part-time basis. Most of the company's employees work in its retail stores, or in field management to support its retail stores. The company and six of its debtor-affiliates filed for chapter 11 protection on March 21, 2007 (Bankr. D. Del. Lead Case No. 07-10353). Robert J. Dehney, Esq., at Morris, Nichols, Arsht & Tunnell, represent the Debtors. As of Sept. 1, 2007, Hancock Fabrics disclosed total assets of $159,673,000 and total liabilities of 122,316,000. The Court extended the Debtors' exclusive period to file a Chapter 11 Plan to Feb. 28, 2008. (Hancock Fabric Bankruptcy News, Issue No. 19, Bankruptcy Creditors' Service Inc.; http://bankrupt.com/newsstand/or 215/945-7000). HOMEBANC CORP: Files Monthly Operating Report for September 2007 ---------------------------------------------------------------- HomeBanc Mortgage Corporation and its debtor-affiliates filed with the United States Bankruptcy Court for the District of Delaware a consolidated monthly operating report for the month ended September 30, 2007. The Debtors reported roughly $4,569,679,000 in total assets, including about $12,035,000 in cash; $10,449,000 in restricted cash; and $15,650,000 in property and equipment. The Debtors have about $14,736,000 in accrued interest receivables. The Debtors reported a total of $4,459,987,000 in liabilities, including around $24,309,000 in loan funding payable; ($18,562,000) in other accounts payable; and $589,000 in accounts payable to affiliates. During the period, the Debtors earned about $1,623,000 in net interest income after provision for loan losses on total revenues of roughly $2,842,000. In the aggregate, the Debtors recorded a net loss of $27,931,000 during month. The Debtors reported cash and cash equivalents of $20,255,000 at the beginning of the period, and $12,035,000 at the end of the period. A full-text copy of the Debtors' September 2007 operating report is available at no charge at http://researcharchives.com/t/s?24ba Headquartered in Atlanta, Ga., HomeBanc Mortgage Corporation -- http://www.homebanc.com/-- is a mortgage banking company focused on originating primarily prime purchase money residential mortgage loans in the Southeast United States. HomeBanc Mortgage together with five affiliates filed for chapter 11 protection on Aug. 9, 2007 (Bankr. D. Del. Case Nos. 07-11079 through 07-11084). Joel A. Waite, Esq., at Young, Conaway, Stargatt & Taylor was selected by the Debtors to represent them in these cases. The Debtors' financial condition as of June 30, 2007, showed total assets of $5,100,000,000 and total liabilities of $4,900,000,000. The Debtors' exclusive period to file a plan ends on Dec. 7, 2007. (HomeBanc Bankruptcy News, Issue No. 11; Bankruptcy Creditors' Services Inc. http://bankrupt.com/newsstand/or 215/945-7000). HOMEBANC CORP: Files Amended Schedules of Assets and Liabilities ---------------------------------------------------------------- Pursuant to Rule 1009(a) of the Federal Rules of Bankruptcy Procedure and Rule 1009-2 of the Local Rules of Bankruptcy Practice and Procedure of the United States Bankruptcy Court for the District of Delaware, HomeBanc Corp. amended the Schedule F, list of creditors holding unsecured claims, in its Schedules of Assets and Liabilities: Wells Fargo Bank, National $51,547,000 Association, as property trustee for HMB Capital Trust I Wilmington Trust Company, as 82,475,000 trustee for HMB Capital Trust IV Wilmington Trust Company, as 41,238,000 trustee for HMB Capital Trust IV ------------ $175,250,000 ============ HomeBanc Corp.'s original schedules disclosed: A. Real Property $0 B. Personal Property B.1 Cash on hand 0 B.2 Bank Accounts 1,956,408 B.3 Security Deposit 0 B.4 Household goods 0 B.5 Book, artwork and collectibles 0 B.6 Wearing apparel 0 B.7 Furs and jewelry 0 B.8 Firearms and other equipment 0 B.9 Insurance Policies unknown B.10 Annuities 0 B.11 Interests in an education IRA 0 B.12 Interests in pension plans 0 B.13 Stock and Interests ABETTERWAYHOME Corp. 10 Abetterwayhome Finance LLC II 250,000 Abetterwayhome Finance LLC 250,000 HMB Acceptance Corp. 100 HomeBanc Funding Corp. 100 HomeBan